INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of October 31, 2024 No. 6916-U

About procedure and terms of submission by credit institutions of the financial reporting, and also data on its disclosure

This Instruction based on part one of article 43 of the Federal law "About Banks and Banking Activity" (in edition of the Federal Law of February 3, 1996 No. 17-FZ), parts 5 of Article 2, of parts 5 and 7.1 of Article 4, of part 7 of article 7 of the Federal Law of July 27, 2010 No. 208-FZ "About consolidated financial statements" establishes procedure and terms of representation by credit institutions of the financial reporting constituted according to the Federal Law of July 27, 2010 No. 208-FZ "About consolidated financial statements" and also data on its disclosure.

1. The credit institutions which are not parent credit institutions of banking group and members of banking group (except for banks with the basic license, non-bank credit institutions, not being the central partner or the central depositary) (further - credit institutions), shall represent to the Bank of Russia:

the annual financial reporting together with the audit opinion on it represented according to part 3 of article 5 of the Federal Law of July 27, 2010 to No. 208-FZ "About consolidated financial statements" (further - the Federal Law of July 27, 2010 No. 208-FZ);

interim financial statements for the first half of the year together with audit opinion according to it or other document constituted by results of the inspection which is carried out by auditing organization, No. 208-FZ represented according to part 3 of article 5 of the Federal Law of July 27, 2010;

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