INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of November 27, 2018 No. 4985-U

About modification of Items 3 and 4 of the Provision of the Bank of Russia of September 3, 2018 No. 652-P "About procedure of payments of the extent of operational risk"

1. Based on Item 7 parts one of Article 62 and part one of article 72 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; No. 18, 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, №50, of 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; No. 48, Art. 6699; 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, Art. 66; No. 9, Art. 1286; No. 11, Art. 1584, Art. 1588; No. 18, Art. 2557; No. 24, Art. 3400; No. 27, Art. 3950; No. 31, Art. 4852; No. 32, the Art. 5115) and according to the solution of the Board of directors of the Bank of Russia (the minutes of the Board of directors of the Bank of Russia of November 23, 2018 No. 35) to bring in the Provision of the Bank of Russia of September 3, 2018 No. 652-P "About procedure of payments of the extent of operational risk", registered by the Ministry of Justice of the Russian Federation on November 19, 2018 No. 52705, the following changes.

1.1. State Item 3 in the following edition:

"3. The indicator D for the purposes of calculation of the capital on covering of operational risk represents the amount of net interest incomes and net not interest incomes for financial year.

Net interest incomes are equal to the amount reflected on the line "Net Interest Incomes (Negative Percentage Margin)" of the reporting under form 0409807 "Report on financial results (the published form)" (further - form 0409807), established by appendix 1 to the Instruction of the Bank of Russia of October 8, 2018 No. 4927-U "About the list, forms and procedure for creation and representation of forms of the reporting of credit institutions in the Central bank of the Russian Federation", to No. 52992 registered by the Ministry of Justice of the Russian Federation on December 13, 2018 (further - the Instruction of the Bank of Russia No. 4927-U).

Net not interest incomes are equal to the amount reflected in the lines "Net Incomes From Transactions with the Financial Assets Estimated at Fair Value Through Profit Or Loss", "Net Incomes from Transactions with the Financial Liabilities Estimated at Fair Value through Profit Or Loss", "Net Incomes from Transactions with Foreign Currency", "Net Incomes from Revaluation of Foreign Currency", "Net Incomes from Transactions with Precious Metals", "Income from Equity Participation of Other Legal Entities", "Commission Income", "Other Operating Incomes" less the amounts reflected on the line "Commission expenses" of form 0409807 and on symbols 28402, 29101 - 29103, 294 appendices to the Provision of the Bank of Russia of December 22, 2014 to No. 446-P "About procedure for determination of the income, expenses and other comprehensive income of credit institutions", to No. registered by the Ministry of Justice of the Russian Federation on February 6, 2015 35910, on December 8, 2015 No. 40025, on December 12, 2017 No. 49219, on July 31, 2018 No. 51743.

If the income and expenses participating in calculation of net interest incomes and net not interest incomes adjust according to subitem 2.1.7 of Item 2 of the Provision of the Bank of Russia of July 4, 2018 No. 646-P "About technique of determination of own means (capital) of credit institutions ("Basel III")", No. registered by the Ministry of Justice of the Russian Federation on September 10, 2018 52122, on December 19, 2018 No. 53064 (further - the Provision of the Bank of Russia No. 646-P), the size of own means (capital), they do not join in calculation of net interest incomes and net not interest incomes for the purpose of measure definition D, except for the income, the specified in paragraphs seven - the ninth subitem 2.1. 7, subitem 2.2.4.2 of Item 2 and subitem 3.2.5 of Item 3 of the Provision of the Bank of Russia No. 646-P.".

1.2. In the paragraph the second item 4 of the word "No. 4212-U" shall be replaced with words "No. 4927-U".

2. This Instruction is subject to official publication and becomes effective since January 1, 2019.

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