INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of August 7, 2019 No. 5227-U

About cases, terms, procedure, structure and amount of provision by credit institution in the Bank of Russia of information which does not reveal, and also messages credit institution in the Bank of Russia about disclosure by credit institution in narrow structure and (or) amount of information which is subject to disclosure according to requirements of the Federal Law "About Banks and Banking Activity"

This Instruction based on part of the sixteenth article 8 of the Federal law "About Banks and Banking Activity" (in edition of the Federal Law of February 3, 1996 No. 17-FZ) (Sheets of the Congress of People's Deputies of RSFSR and the Supreme Council of RSFSR, 1990, No. 27, Art. 357; Russian Federation Code: 1996, No. 6, Art. 492; 1998, No. 31, Art. 3829; 1999, No. 28, Art. 3459, Art. 3469; 2001, No. 26, Art. 2586; No. 33, Art. 3424; 2002, No. 12, Art. 1093; 2003, No. 27, Art. 2700; No. 50, Art. 4855; No. 52, Art. 5033, Art. 5037; 2004, No. 27, Art. 2711; No. 31, Art. 3233; 2005, No. 1, Art. 18, Art. 45; No. 30, Art. 3117; 2006, No. 6, Art. 636; No. 19, Art. 2061; No. 31, Art. 3439; No. 52, Art. 5497; 2007, No. 1, Art. 9; No. 22, Art. 2563; No. 31, Art. 4011; No. 41, Art. 4845; No. 45, Art. 5425; No. 50, Art. 6238; 2008, No. 10, Art. 895; 2009, No. 1, Art. 23; No. 9, Art. 1043; No. 18, Art. 2153; No. 23, Art. 2776; No. 30, Art. 3739; No. 48, Art. 5731; No. 52, Art. 6428; 2010, No. 8, Art. 775; No. 27, Art. 3432; No. 30, Art. 4012; No. 31, Art. 4193; No. 47, Art. 6028; 2011, No. 7, Art. 905; No. 27, Art. 3873, Art. 3880; No. 29, Art. 4291; No. 48, Art. 6730; No. 49, Art. 7069; No. 50, Art. 7351; 2012, No. 27, Art. 3588; No. 31, Art. 4333; No. 50, Art. 6954; No. 53, Art. 7605, Art. 7607; 2013, No. 11, Art. 1076; No. 19, Art. 2317, Art. 2329; No. 26, Art. 3207; No. 27, Art. 3438, Art. 3477; No. 30, Art. 4084; No. 40, Art. 5036; No. 49, Art. 6336; No. 51, Art. 6683, Art. 6699; 2014, No. 6, Art. 563; No. 19, Art. 2311; No. 26, Art. 3379, Art. 3395; No. 30, Art. 4219; No. 40, Art. 5317, Art. 5320; No. 45, Art. 6144, Art. 6154; No. 49, Art. 6912; No. 52, Art. 7543; 2015, No. 1, Art. 37; No. 17, Art. 2473; No. 27, Art. 3947, Art. 3950; No. 29, Art. 4355, Art. 4357, Art. 4385; No. 51, Art. 7243; 2016, No. 1, Art. 23; No. 15, Art. 2050; No. 26, Art. 3860; No. 27, Art. 4294, Art. 4295; 2017, No. 14, Art. 2000; No. 18, Art. 2661, Art. 2669; No. 25, Art. 3596; No. 30, Art. 4456; No. 31, Art. 4754, Art. 4761, Art. 4830; 2018, No. 1, Art. 66; No. 18, Art. 2560, Art. 2576; No. 22, Art. 3043; No. 24, Art. 3400; No. 27, Art. 3950; No. 31, Art. 4852; No. 32, Art. 5100, Art. 5115; No. 49, Art. 7524; No. 53, Art. 8440; 2019, No. 6, Art. 463; No. 22, Art. 2661; No. 23, of the Art. 2921) (further - the Federal Law "About Banks and Banking Activity") establishes cases, terms, procedure, structure and amount of provision by credit institution in the Bank of Russia of information which does not reveal, and also messages credit institution in the Bank of Russia about disclosure by credit institution in narrow structure and (or) amount of information which is subject to disclosure according to requirements of the Federal Law "About Banks and Banking Activity".

1. The credit institution (parent credit institution of banking group) provides in the Bank of Russia information provided by Items 2 and 5 of this Instruction in cases of adoption of the decision to open the information which is subject to disclosure according to requirements of the Federal Law "About Banks and Banking Activity" in narrow structure and (or) amount (further - the decision to open in narrow structure and (or) amount information) established by it:

Instruction of the Bank of Russia of November 27, 2018 No. 4983-U "About forms, procedure and terms of disclosure by credit institutions of information on the activities", the registered Ministry of Justice of the Russian Federation on February 21, 2019 No. 53861 (further - the Instruction of the Bank of Russia No. 4983-U);

Instruction of the Bank of Russia of August 7, 2017 No. 4481-U "About rules and terms of disclosure by parent credit institutions of banking groups of information on the accepted risks, procedures of their assessment, risk management and the capital and about the financial instruments included in calculation of own means (capital) of banking group", the registered Ministry of Justice of the Russian Federation on November 1, 2017 in No. 48770 (further - the Instruction of the Bank of Russia No. 4481-U);

Instruction of the Bank of Russia of August 7, 2017 No. 4482-U "About form and procedure for disclosure by credit institution (parent credit institution of banking group) of information on the accepted risks, procedures of their assessment, risk management and the capital", the registered Ministry of Justice of the Russian Federation on November 1, 2017 No. 48769, on June 29, 2018 No. 51480, on February 21, 2019 No. 53860 (further - the Instruction of the Bank of Russia No. 4482-U);

Instruction of the Bank of Russia of December 14, 2017 No. 4645-U "About procedure and terms of disclosure by parent credit institutions of banking groups of consolidated financial statements", the registered Ministry of Justice of the Russian Federation on March 2, 2018 No. 50207 (further - the Instruction of the Bank of Russia No. 4645-U);

Instruction of the Bank of Russia of March 2, 2015 No. 3580-U "About submission of the financial reporting by credit institutions", the registered Ministry of Justice of the Russian Federation on April 3, 2015 No. 36725, on January 16, 2017 No. 45242, on April 23, 2019 No. 54488 (further - the Instruction of the Bank of Russia No. 3580-U).

2. In the cases specified in Item of 1 this Instruction, the credit institution (parent credit institution of banking group) sends to the Bank of Russia the message on the made decision to open in narrow structure and (or) amount information (further - the message on the made decision) which recommended sample is given in appendix 1 to this Instruction.

The parent credit institution of banking group reports in the Bank of Russia about the made decision to open in narrow structure and (or) amount information including containing in the reporting on the individual and consolidated basis in one message on the made decision.

The credit institution (parent credit institution of banking group) annually confirms the decision to open information in narrow structure and (or) amount and sends the message on the made decision to the Bank of Russia.

3. The message on the made decision goes credit institution (parent credit institution of banking group) to the Bank of Russia:

within 10 calendar days from the date of acceptance by credit institution (parent credit institution of banking group) of the decision to open in narrow structure and (or) amount information, but no later than provision terms in the Bank of Russia of the specified information including containing in the reporting according 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", the registered Ministry of Justice of the Russian Federation on December 13, 2018 No. 52992 (further - the Instruction of the Bank of Russia No. 4927-U);

as of January 1 - no later than 5 working days of the year following for reporting;

within 10 calendar days from the date of change by credit institution (parent credit institution of banking group) of the decision to open in narrow structure and (or) amount information, but no later than provision terms in the Bank of Russia of the specified information including containing in the reporting according to the Instruction of the Bank of Russia No. 4927-U.

4. The message on the made decision goes credit institution (parent credit institution of banking group) to the Bank of Russia according to the procedure, No. 1546-U established for submission of the reporting in the form of electronic messages by the Instruction of the Bank of Russia of January 24, 2005 "About procedure for submission by credit institutions to the Central bank of the Russian Federation of the reporting in the form of the electronic messages supplied with authentication code", the registered Ministry of Justice of the Russian Federation on February 22, 2005 No. 6353, on November 28, 2007 No. 10558.

5. The credit institution (parent credit institution of banking group) provides in the Bank of Russia information (including containing in the reporting) which does not reveal according to the decision made by it to open information in narrow structure and (or) amount (further - information which does not reveal), on recommended sample which is given in appendix 2 to this Instruction.

Information which does not reveal, constituted by credit institution (parent credit institution of banking group) separately according to each regulation of the Bank of Russia specified in Item of 1 this Instruction establishing procedure for disclosure by credit institutions (parent credit institutions of banking groups) of information on the activities and is provided in the Bank of Russia according to the procedure, established for provision of information by the Instruction of the Bank of Russia No. 4927-U.

Information which does not reveal, concerning the changes of information on the financial instruments which are switched on in calculation of own means (capital) of credit institution (banking group) happened within quarter, including about all conditions and about terms of their release, repayment, converting, about other transactions with them, and about essential changes of these tools of credit institution (banking group), subject to disclosure according to the Instruction of the Bank of Russia No. 4983-U i the Instruction of the Bank of Russia No. 4481-U is provided in the Bank of Russia no later than 10 working days from the date of modification.

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

Appendix 1

to the Instruction of the Bank of Russia of August 7, 2019 No. 5227-U "About cases, terms, procedure, structure and amount of provision by credit institution in the Bank of Russia of information which does not reveal, and also messages credit institution in the Bank of Russia about disclosure by credit institution in narrow structure and (or) amount of information which is subject to disclosure according to requirements of the Federal Law "About Banks and Banking Activity"

(Recommended sample)

Message
about the decision accepted by credit institution (parent credit institution of banking group) to open information in narrow structure and (or) amount
"__" ____________ ____ <1>

 

The complete  or  reduced trade name of credit institution

(parent credit institution of banking group) ________________________

 

Address       (location)    of credit    institution    (head

credit            institution            of banking           group)

___________________________________________________________________________

 

Number of payment order	Name of the regulation of the Bank of Russia	The made decision <2>	Reporting date <3>	Basis <4>
1	2	3	4	5
1	Instruction of the Bank of Russia of November 27, 2018 No. 4983-U "About forms, procedure and terms of disclosure by credit institutions of information on the activities"
1.1	annual accounting (financial) accounts
1.2	intermediate accounting (financial) records
1.3	information on the financial instruments which are switched on in calculation of own means (capital) of credit institution including on all conditions and on terms of their release, repayment, converting, on other transactions with them, and about essential changes of these tools of credit institution
1.4	annual information on the accepted risks, procedures of their assessment, risk management and the capital of credit institution
1.5	quarter (semi-annual) information on the accepted risks, procedures of their assessment, risk management and the capital of credit institution
2	Instruction of the Bank of Russia of March 2, 2015 No. 3580-U "About submission of the financial reporting by credit institutions"
2.1	annual financial reporting
2.2	interim financial statements
3	Instruction of the Bank of Russia of December 14, 2017 No. 4645-U "About procedure and terms of disclosure by parent credit institutions of banking groups of consolidated financial statements"
3.1	annual consolidated financial statements
3.2	intermediate consolidated financial statements
4	Instruction of the Bank of Russia of August 7, 2017 No. 4481-U "About rules and terms of disclosure by parent credit institutions of banking groups of information on the applied risks, procedures of their assessment, risk management and the capital and about the financial instruments which are switched on in calculation of own means (capital) of banking group"
4.1	information on the financial instruments which are switched on in calculation of own means (capital) of banking group including on all conditions and on terms of their release, repayment, converting, on other transactions with them, and about essential changes of these tools of banking group
4.2	annual information on the accepted risks, procedures of their assessment, risk management and the capital of banking group
4.3	quarter (semi-annual) information on the accepted risks, procedures of their assessment, risk management and the capital of banking group

 

   Head         (First name, middle initial, last name)

 

   Contractor          (First name, middle initial, last name)

   Phone:

   "__" ___________ ____.

 

--------------------------------

<1> Decision date is specified to open in narrow structure and (or) amount information in the dd.mm.gggg format where "дд" - day, "mm" - month, "гггг" - year.

<2> Information on the decision accepted by credit institution (parent credit institution of banking group) according to the following codes is specified:

1 - open information in narrow structure and (or) amount;

2 - cancel earlier made decision to open information in narrow structure and (or) amount.

If the credit institution (parent credit institution of banking group) made the decision to cancel earlier made decision to open information, the message on the made decision in narrow structure and (or) amount it is provided with filling of all lines and columns.

If the credit institution (parent credit institution of banking group) opens information in full, in columns 3 and 4 of the message on the made decision the symbol "x" is specified.

<3> the reporting date with which the credit institution (parent credit institution of banking group) makes the decision to open information in narrow structure and (or) amount Is specified.

<4> The basis the accepted credit institution (parent credit institution of banking group) of the decision owing to which it opens information in narrow structure and (or) amount is specified. Numbers of structural units of regulatory legal act of the Government of the Russian Federation (Item and (or) the paragraph of the specified regulatory legal act or the annex to it) adopted according to part of the sixteenth article 8 of the Federal law "About Banks and Banking Activity" are listed through comma.

 

Appendix 2

to the Instruction of the Bank of Russia of August 7, 2019 No. 5227-U "About cases, terms, procedure, structure and amount of provision by credit institution in the Bank of Russia of information which does not reveal, and also messages credit institution in the Bank of Russia about disclosure by credit institution in narrow structure and (or) amount of information which is subject to disclosure according to requirements of the Federal Law "About Banks and Banking Activity"

(Recommended sample)

Information,
which does not reveal credit institution (parent credit institution of banking group) according to the decision made by it to open in narrow structure and (or) amount information п
about condition on ____________

 

The complete  or  reduced trade name of credit institution

(parent credit institution of banking group) ________________________

___________________________________________________________________________

 

Address    (location)  of credit institution (head credit

organizations of banking group) ____________________________________________

 

___________________________________________________________________________

                       (name of the regulation of the Bank of Russia)

 

Number of payment order	Basis of the direction of information <1>	Structural unit of the regulation of the Bank of Russia (number of the Section, Chapter, Item) <2>	Line number, graphs of form of the reporting (the table of information, explanatory information to the reporting (table) <3>	Information which does not reveal credit institution (parent credit institution of banking group) <4>
1	2	3	4	5
1
		...	...	...
2
...

 

Head         (First name, middle initial, last name)

 

Contractor          (First name, middle initial, last name)

Phone:

"__" ___________ ____.

 

--------------------------------

<1> In column 2 of information number of structural unit of regulatory legal act of the Government of the Russian Federation (Item and (or) the paragraph of the specified regulatory legal act or the annex to it) adopted according to part of the sixteenth article 8 of the Federal law "About Banks and Banking Activity" is specified.

<2> In column 3 of information it is specified:

for annual (intermediate) accounting (financial) accounts - chapter number, Item of the Instruction of the Bank of Russia No. 4983-U;

for annual (quarter, semi-annual) information on the accepted risks, procedures of their assessment, risk management and the capital of credit institution (banking group) - number of Item of the Instruction of the Bank of Russia No. 4482-U, the Section of appendix to it;

for notes to the annual (intermediate) financial reporting, the annual (intermediate) consolidated statements - Item of the International accounting standard enacted in the territory of the Russian Federation by the order of the Government of the Russian Federation of February 25, 2011 No. 107 "About approval of the Regulations on recognition of International accounting standards and Explanations of International accounting standards for application in the territory of the Russian Federation" (The Russian Federation Code, 2011, No. 10, Art. 1385; 2012, No. 6, Art. 680; 2013, No. 5, Art. 407; No. 36, Art. 4578).

<3> In column 4 of information it is specified:

for forms of annual (intermediate) accounts - form code on OKUD, the Section, number terms, graphs of form of the reporting;

for explanatory information to annual (intermediate) accounting (financial) accounts - number of Item (subitem) of explanatory information;

for notes to the annual (intermediate) financial reporting, annual (intermediate) consolidated financial statements - number of Item (subitem) of notes;

for annual (semi-annual, quarter) information on the accepted risks, procedures of their assessment, risk management and the capital of credit institution (banking group) - line number, graphs of the table, explanatory information to the table;

for information on the financial instruments which are switched on in calculation of own means (capital) of credit institution (banking group) including on all conditions and on terms of their release, repayment, converting, on other transactions with them, and about essential changes of these tools of credit institution (banking group) - the capital tool, line (column) of Section 4 of the reporting under form 0409808 "The report on the capital adequacy level for covering of risks (the published form)" established by the Instruction of the Bank of Russia No. 4927-U. In case of provision of information on the changes in column 4 of information which happened within quarter date of change by credit institution (parent credit institution of banking group) of information in addition is specified.

<4> In column 5 of information information which is subject to disclosure according to structural units of the regulations of the Bank of Russia specified in column 3 of information is specified. If the credit institution (parent credit institution of banking group) provides information which does not reveal, in the form of separate files, in column 5 of information names of the files containing information specified in column 3 are specified. The name of files is created in the following type: "<code>.дд.мм.гггг.", where "<code>" - information line number (the column 1), "дд" - day, "mm" - month, "гггг" - year as of which information is provided.

 

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