INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of January 31, 2018 No. 4711-U

About modification of the Instruction of the Bank of Russia of March 26, 2015 No. 3608-U "About terms and procedure for creation and submission to the Bank of Russia of the reporting of housing accumulative cooperative"

1. Based on Article 20 and Item 6 of part 1 of article 51 of the Federal Law of December 30, 2004 No. 215-FZ "About housing accumulative cooperatives" (The Russian Federation Code, 2005, No. 1, Art. 41; 2006, No. 43, Art. 4412; 2008, No. 30, Art. 3616; 2011, No. 49, Art. 7040; 2013, No. 30, Art. 4084; 2015, No. 29, Art. 4357; 2016, No. 27, the Art. 4225), article 76.6 of the Federal Law of July 10, 2002 No. 86-FZ "About the Central bank the Russian Federation (Bank of Russia)" (The Russian Federation Code, 2002, No. 28, Art. 2790; 2003, No. 2, Art. 157; No. 52, Art. 5032; 2004, No. 27, Art. 2711; No. 31, Art. 3233; 2005, No. 25, Art. 2426; No. 30, Art. 3101; 2006, No. 19, Art. 2061; No. 25, Art. 2648; 2007, No. 1, Art. 9, Art. 10; No. 10, Art. 1151; №18, of Art. 2117; 2008, No. 42, Art. 4696, Art. 4699; No. 44, Art. 4982; No. 52, Art. 6229, Art. 6231; 2009, No. 1, Art. 25; No. 29, Art. 3629; No. 48, Art. 5731; 2010, No. 45, Art. 5756; 2011, No. 7, Art. 907; No. 27, Art. 3873; No. 43, Art. 5973; No. 48, Art. 6728; 2012, No. 50, Art. 6954; No. 53, Art. 7591, Art. 7607; 2013, No. 11, Art. 1076; No. 14, Art. 1649; No. 19, Art. 2329; No. 27, Art. 3438, Art. 3476, Art. 3477; No. 30, Art. 4084; No. 49, Art. 6336; No. 51, Art. 6695, Art. 6699; No. 52, Art. 6975; 2014, No. 19, Art. 2311, Art. 2317; No. 27, Art. 3634; No. 30, Art. 4219; No. 40, Art. 5318; No. 45, Art. 6154; No. 52, Art. 7543; 2015, No. 1, Art. 4, Art. 37; No. 27, Art. 3958, Art. 4001; No. 29, Art. 4348, Art. 4357; No. 41, Art. 5639; 2016, No. 1, Art. 23, Art. 46, Art. 50; No. 26, Art. 3891; No. 27, Art. 4225, Art. 4273, Art. 4295; 2017, No. 1, Art. 46; No. 14, Art. 1997; No. 18, Art. 2661, Art. 2669; No. 27, Art. 3950; No. 30, Art. 4456; No. 31, Art. 4830; No. 50, Art. 7562; 2018, No. 1, of the Art. 66) to bring in the Instruction of the Bank of Russia of March 26, 2015 No. 3608-U "About terms and procedure for creation and submission to the Bank of Russia of the reporting of housing accumulative cooperative", registered by the Ministry of Justice of the Russian Federation on April 23, 2015 No. 37015, the following changes.

2. Items 7 - 9 to state in the following edition:

"7. The reporting of housing accumulative cooperative and copies of documents attached to it, the copy of audit opinion provided by this Instruction together with the cover letter are represented to the Bank of Russia in electronic form, signed by the strengthened qualified digital signature, according to requirements of the Instruction of the Bank of Russia of November 3, 2017 to No. 4600-U "About order of interaction of the Bank of Russia with credit institutions, not credit financial credit institutions and other participants of information exchange when using of information resources of the Bank of Russia, including personal account by them", No. 49605 registered by the Ministry of Justice of the Russian Federation on January 11, 2018.

8. In case of identification by housing accumulative cooperative of the facts of submission to the Bank of Russia of the reporting containing incorrect and (or) irrelevant measure values for any accounting period within the last three years, the corrected reporting shall be directed within ten working days following behind day of emergence of the bases for introduction of corrections. When forming the electronic document with the corrected reporting the reporting for other accounting periods does not join in it. In case of need entering of corrections into the reporting provided for several accounting periods, each corrected reporting goes to the Bank of Russia for each accounting period the separate electronic document to which the file containing list of incorrect and (or) irrelevant measure values with the description of the reasons of their reflection is attached.

9. If the reporting is provided in response to the received instruction or bank inquiry of Russia, in the cover letter to the reporting in addition to outgoing date and the primary state registration number of housing accumulative cooperative information on date and number of the instruction or bank inquiry of Russia is specified.".

3. According to the procedure of creation of the reporting on observance of standard rates of assessment of financial stability of activities of housing accumulative cooperative of appendix 1:

3.1. In Item 3:

third to add the paragraph with words ", and reflected on the corresponding final lines of balance sheet indicators of the Section VII of the reporting on observance of standard rates";

add with paragraphs of the following content:

"In the reporting on observance of standard rates the following equalities of the separate measure values specified in the Section II of the reporting on observance of standard rates, and the corresponding measure values specified in the Section VII of the reporting on observance of standard rates shall be observed:

the value specified in column 17 of the Section II, and the value specified in line 2.2 of the Section VII;

the value specified in column 18 of the Section II, and the value specified in line 1.2.4 of the Section VII;

the value specified in column 19 of the Section II, and the value specified in line 1.1.1 of the Section VII;

the value specified in column 20 of the Section II, and the value specified in line 1.1.4 of the Section VII;

the value specified in column 21 of the Section II, and the value specified in line 2.5 of the Section VII;

the amounts of the values specified in columns 22 and 23 of the Section II, and the value specified in line 2.5.1 of the Section VII;

the value specified in column 27 of the Section II, and the value specified in line 2.6 of the Section VII;

the amounts of the values specified in columns 28 and 29 of the Section II, and the value specified in line 2.6.1 of the Section VII;

the value specified in column 32 of the Section II, and the value specified in line 2.6.2 of the Section VII;

the value specified in column 43 of the Section II, and the value specified in line 2.3 of the Section VII;

the value specified in column 44 of the Section II, and the value specified in line 2.4 of the Section VII.

Besides, in the Section II of the reporting on observance of standard rates ratios of the following measure values shall be observed:

the value specified in the column 21, shall be more or equally to the amount of the values specified in columns 22 - 26;

the value specified in the column 27, shall be more or equally to the amount of the values specified in columns 28 - 32.".

3.2. Add Item 5 with paragraphs of the following content:

"In the Section IV of the reporting on observance of standard rates equalities and ratio of the following measure values shall be observed:

the value specified in the column 57, shall be equal to the amount of the values specified in columns 51, 53 and 55;

the value specified in the column 58, shall be equal to the amount of the values specified in columns 52, 54 and 56;

the value specified in the column 58, shall be less or equally to the value specified in line 2 of the Section VII.".

3.3. Add Item 7 with paragraphs of the following content:

"When filling the Section VI of the reporting on observance of standard rates ratios of the following measure values shall be observed:

the values specified in columns 67, of 69, of 70, 71 and 73 Sections VI shall be equal private from division of the values specified in columns 18, of 33, of 34, of the 35 and 36 Section II respectively into the value specified in column 17 of the Section II;

the value specified in column 68 of the Section VI shall be equally private from division of the amount of the values specified in columns 18, 19 and 20, minus the values specified in columns 21 and 27 of the Section II the value specified in column 17 of the Section II;

the value specified in column 72 of the Section VI shall be equally private from division of the amount of the values specified in lines 2.6.1 and 2.6.2 of the Section VII into the value specified in line 1 of the Section VII.".

3.4. Add Item 8 with paragraphs of the following content:

"In case of reflection of information on lines of balance sheet indicators of the Section VII of the reporting on observance of standard rates equalities and ratios of the following measure values shall be observed:

the value specified in line 1.2.2, shall be more or equally to the amount of the values specified in lines 1.2.2.1 and 1.2.2.2;

the value specified in line 2, shall be more or equally to the amount of the values specified in lines 2.1, 2. 2, 2. 3, 2. 4, 2.5 and 2.6;

the value specified in line 1, shall be equal to the amount of the values specified in lines 1.1 and 1.2;

the value specified in line 1.1, shall be equal to the amount of the values specified in lines 1.1.1 - 1.1.5;

the value specified in line 1.2, shall be equal to the amount of the values specified in lines 1.2.1, 1.2. 2, 1.2. 3, 1.2.4 and 1.2.5;

the value specified in line 1.2.4, shall be equal to the amount of the values specified in lines 1.2.4.1 - 1.2.4.4;

the value specified in line 2.5, shall be equal to the amount of the values specified in lines 2.5.1 - 2.5.3;

the value specified in line 2.6, shall be equal to the amount of the values specified in lines 2.6.1 - 2.6.5.

If in lines 1.1.3 and (or) 1.2.3 the measure values other than zero are specified, in line 24 of subsection 1 of the Section VIII of the reporting on observance of standard rates the measure value other than zero also shall be specified.".

4. According to the procedure of creation of the annual statement of housing accumulative cooperative of appendix 2:

4.1. In Item 2:

the fifteenth to add the paragraph with the offer of the following content: "Instruction of symbol "0" (zero) or symbol" -" (crossed out section) in columns 1, of 3, of 4, 6 and 7 annual statements is not allowed.";

the sixteenth to add the paragraph with the offer of the following content: "In the presence in the annual statement of information on the indicator specified in the column 17, columns 18 and 19 shall be filled.";

the thirty fourth to add the paragraph with the offer of the following content: "In the presence in the annual statement of information on the indicator specified in the column 51, of column 52 - 58 shall be filled.".

4.2. In item 4:

third to add the paragraph with words ", and the estimates of financial stability of the activities of housing accumulative cooperative constituted as of the last calendar day of the IV quarter inclusive reflected on the corresponding final lines of balance sheet indicators of the Section VII of the reporting on observance of standard rates according to appendix 1 to this Instruction.";

add with paragraphs of the following content:

"The measure value specified in the column 67, shall be more or equally to the amount of the measure values specified in columns 68 - 72.

The measure value specified in the column 73, shall be more or equally to the amount of the measure values specified in columns 74 - 78.".

4.3. Add Item 5 with paragraphs of the following content:

"The measure value specified in the column 97, shall be equal to the amount of the measure values specified in columns 91, 93 and 95.

The measure value specified in the column 98, shall be equal to the amount of the measure values specified in columns 92, 94 and 96.".

5. This Instruction becomes effective after 10 days after day of its official publication.

 

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info