INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of September 11, 2025 No. 7165-U

About establishment of technique of determination of own means (capital) of the microcredit company

This Instruction based on 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" establishes technique of determination of own means (capital) of the microcredit company.

1. Own means (capital) of the microcredit company are determined as difference between assets of the microcredit company and obligations of the microcredit company.

For the purpose of determination of own means (capital) of the microcredit company assets and liabilities of the microcredit company are calculated based on account balances of financial accounting, the established Provision of the Bank of Russia of August 1, 2022 No. 803-P "About the Chart of accounts of financial accounting for not credit financial credit institutions, bureau of credit histories, credit rating agencies and procedure for its application" <1> (further - the Provision of the Bank of Russia No. 803-P), for date of determination of own means (capital) of the microcredit company.

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<1> It is registered by the Ministry of Justice of the Russian Federation on September 20, 2022, registration No. 70158, with the changes made by Instructions of the Bank of Russia of January 10, 2024 No. 6665-U (it is registered by the Ministry of Justice of the Russian Federation on February 12, 2024, registration No. 77223), of May 21, 2024 No. 6729-U (it is registered by the Ministry of Justice of the Russian Federation on June 20, 2024, registration No. 78625).

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