It is registered
Ministry of Justice
Russian Federation
On June 25, 2020 No. 58774
of June 1, 2020 No. 5472-U
About establishment of technique of determination of own means (capital) of the microcredit company and form of calculation of own means (capital) of the microcredit company
This Instruction based on Item 12 parts 4 Articles 5, Item 5.5 of part 4 of article 14 of the Federal Law of July 2, 2010 No. 151-FZ "About microfinancial activities and the microfinancial organizations" (The Russian Federation Code, 2010, No. 27, Art. 3435; 2019, No. 31, Art. 4430; No. 49, of the Art. 6953) establishes technique of determination of own means (capital) and form of calculation of own means (capital) of the microcredit company, except for the microcredit company of entrepreneurial financing and the organization, founder (the shareholder, the participant) of which is the Russian Federation, the subject of the Russian Federation, municipality.
1. Own means (capital) of the microcredit company shall be determined as difference between the assets of the microcredit company specified in Item 2 presents of the Instruction and the obligations of the microcredit company specified in item 4 of this Instruction.
For the purpose of determination of own means (capital) of the microcredit company assets and liabilities of the microcredit company shall be calculated based on account balances of financial accounting, the established Provision of the Bank of Russia of September 2, 2015 No. 486-P "About the Chart of accounts of financial accounting in not credit financial credit institutions and procedure for its application", the registered Ministry of Justice of the Russian Federation on October 7, 2015 No. 39197, on December 28, 2016 No. 45012, on April 16, 2018 No. 50777, on May 24, 2019 No. 54722, on November 25, 2019 No. 56612 (further - the Provision of the Bank of Russia No. 486-P), for date of determination of own means (capital) of the microcredit company.
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