INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of January 12, 2026 No. 7278-U

About the list of the states and the territories, in (on) which the legal entity who is the shareholder (participant) of operator of service of payment by installments, person exercising control concerning shareholders (participants) of operator of service of payment by installments about procedure and terms of submission to the Bank of Russia by the operator of service of payment by installments of information on structure and the list of the shareholders (participants) and also about persons cannot be registered, under control or considerable influence of which there is operator of service of payment by installments, requirements to structure the Bank of Russia of assessment of conformity of the shareholder (participant) of the operator of service of payment by installments, the face exercising control concerning the shareholders (participants) of operator of service of payment by installments, to requirements included in the specified information of data, to form and content of the documents attached to this information on procedure No. 283-FZ established by part 1 of article 9 of the Federal Law of July 31, 2025 "About activities for provision of service of payment by installments", and about the notification procedure of the Bank of Russia the operator of service of payment by installments about the elicited fact of discrepancy of specified persons to such requirements

This Instruction based on part item 4 1, of parts 2, 3 and 21 articles 9 of the Federal Law of July 31, 2025 "About activities for provision of service of payment by installments" establishes No. 283-FZ:

the list of the states and the territories, in (on) which cannot be registered the legal entity who is the shareholder (participant) of operator of service of payment by installments owning more than 10 percent of shares (share) of the operator of service of payment by installments, the shareholder (participant) of operator of service of payment by installments owning 10 and less percent of shares (share) of the operator of service of payment by installments and being part of the group of persons owning more than 10 percent of shares (share) of the operator of service of payment by installments, person exercising control concerning the specified shareholders (participants) of operator of service of payment by installments;

the procedure and terms of submission to the Bank of Russia by the operator of service of payment by installments of information on structure and the list of the shareholders (participants), and also about persons, under control or considerable influence of which is the operator of service of payment by installments, and the requirement to structure included in the specified information of data, to form and content of the documents attached to this information;

procedure the Bank of Russia of assessment of conformity of the shareholder (participant) of the operator of the service of payment by installments owning in more than 10 percent of shares (share) of the operator of service of payment by installments, the shareholder (participant) of operator of the service of payment by installments owning in 10 and less percent of shares (share) of the operator of the service of payment by installments and which is part of the group of persons owning in more than 10 percent of shares (share) of the operator of service of payment by installments, person exercising control concerning the specified shareholders (participants) of operator of service of payment by installments, to the requirements established by part 1 of article 9 of the Federal Law of July 31, 2025 No. 283-FZ "About activities for provision of service of payment by installments";

the notification procedure of the Bank of Russia the operator of the service of payment by installments about the elicited fact of discrepancy of the shareholder (participant) of the operator of service of payment by installments owning in more than 10 percent of shares (share) of the operator of service of payment by installments, the shareholder (participant) of operator of the service of payment by installments owning in 10 and less percent of shares (share) of the operator of the service of payment by installments and which is part of the group of persons owning in more than 10 percent of shares (share) of the operator of service of payment by installments, person exercising control concerning the specified shareholders (participants) of operator of service of payment by installments, to the requirements established by part 1 of article 9 of the Federal Law of July 31, 2025 No. 283-FZ "About activities for provision of service of payment by installments".

1. The concepts "control", "considerable influence" for the purposes of this Instruction are applied in the values established by the International accounting standard (IFRS) 10 "Consolidated financial statements" <1> (further - IFRS (IFRS) 10), the International accounting standard (IFRS) 11 "Joint venture" <2>, the International accounting standard (IAS) 28 "Investment into associated organizations and joint businesses" <3> (further - IFRS (IAS) 28).

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<1> No. 217n "About introduction of International accounting standards and Explanations of International accounting standards in action in the territory of the Russian Federation and about recognition voided some orders (separate provisions of orders) of the Ministry of Finance of the Russian Federation" is enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation of December 28, 2015 (it is registered by the Ministry of Justice of the Russian Federation on February 2, 2016, registration No. 40940) with the changes made by orders of the Ministry of Finance of the Russian Federation of July 11, 2016 No. 111n (registration No. 43044) is registered by the Ministry of Justice of the Russian Federation on August 1, 2016, of September 17, 2024 No. 127n (registration No. 80431) (further - the order of the Ministry of Finance of the Russian Federation No. 217n is registered by the Ministry of Justice of the Russian Federation on December 2, 2024), with amendments, enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation of June 27, 2016 No. 98n (registration No. 42869) (further - the order of the Ministry of Finance of the Russian Federation No. 98n is registered by the Ministry of Justice of the Russian Federation on July 15, 2016).

<2> It is enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n, with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n, the order of the Ministry of Finance of the Russian Federation of March 27, 2018 No. 56n (registration No. 50779) (further - the order of the Ministry of Finance of the Russian Federation No. 56n is registered by the Ministry of Justice of the Russian Federation on April 16, 2018).

<3> It is entered about action in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n, with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n, the order of the Ministry of Finance of the Russian Federation of July 20, 2017 No. 117n (registration No. 47669) is registered by the Ministry of Justice of the Russian Federation on August 4, 2017, the order of the Ministry of Finance of the Russian Federation No. 56n, the order of the Ministry of Finance of the Russian Federation of June 4, 2018 No. 125n (registration No. 51396) is registered by the Ministry of Justice of the Russian Federation on June 21, 2018.

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