INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of January 21, 2019 No. 5063-U

About procedure and terms of submission to the Bank of Russia of annual consolidated financial statements by the organizations specified in Items 2 - 5 parts 1 of article 2 of the Federal Law of July 27, 2010 No. 208-FZ "About consolidated financial statements"

1. This Instruction based on parts 5 and 7.1 of article 4 of the Federal Law of July 27, 2010 No. 208-FZ "About consolidated financial statements" (The Russian Federation Code, 2010, No. 31, Art. 4177; 2011, No. 48, Art. 6728; 2012, No. 53, Art. 7607; 2013, No. 30, Art. 4084; 2014, No. 19, Art. 2316; No. 45, Art. 6154; 2016, No. 27, Art. 4195; 2017, No. 30, Art. 4444; 2018, No. 1, Art. 65; No. 53, of the Art. 8411, of the Art. 8440, of the Art. 8493) (further - the Federal Law "About Consolidated Financial Statements") establishes procedure and terms of submission to the Bank of Russia of annual consolidated financial statements by insurance companies (except for the medical insurance companies performing activities only in the field of compulsory medical insurance), non-state pension funds, managing companies of investment funds, mutual investment funds and non-state pension funds, the clearing organizations which are not credit institutions (further in case of joint mentioning - the reporting organizations).

2. The annual consolidated financial statements determined and constituted according to part 2 of Article 1 and part 1 of article 3 of the Federal law "About Consolidated Financial Statements" (further - the reporting), the reporting organizations shall represent to the Bank of Russia together with the cover letter (the recommended sample is given in appendix to this Instruction).

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