INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of September 1, 2026 No. 7432-U

About modification of the Instruction of the Bank of Russia of September 30, 2024 No. 6875-U

Based on Item 3 of part 2 of article 5 of the Federal Law of July 18, 2009 No. 190-FZ "About credit cooperation" and according to the solution of the Board of directors of the Bank of Russia (the minutes of the Board of directors of the Bank of Russia of August 28, 2026 No. PSD-22):

1. Bring in the Instruction of the Bank of Russia of September 30, 2024 No. 6875-U "About procedure for forming of reserves by credit consumer cooperatives on possible losses on loans" <1> following of change:

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<1> It is registered by the Ministry of Justice of the Russian Federation on November 8, 2024, registration No. 80085.

1.1. To state subitems 2.5 and 2.6 of Item 2 in the following edition:

"2.5. The conclusion credit cooperative with the borrower of the agreement on debt restructuring of the borrower on the loan agreement changing conditions of earlier signed loan agreement including the term and (or) procedure for obligation fulfillment according to the loan agreement, procedure of payments and the size of interest rate for the loan agreement (further - debt restructuring according to the loan agreement), except as specified, when terms of the contract of loan are changed according to part 16 of Article 5, and (or) with articles 6.1-1, 6.1-2 of the Federal Law of December 21, 2013 to No. 353-FZ "About consumer loan (loan)", and (or) with Articles 6, 7.3 Federal Laws of April 3, 2020 No. 106-FZ "About introduction of amendments to the Federal law "About the Central Bank Russian Federation (Bank of Russia)" and separate legal acts of the Russian Federation regarding features of change of conditions of the credit agreement, loan agreement", and (or) with article 1 of the Federal Law of October 7, 2022 No. 377-FZ "About features of obligation fulfillment according to credit agreements (loan agreements) separate categories of persons, and also members of their families during special military operation and about modification of separate legal acts of the Russian Federation", and (or) with article 3 of the Federal Law of July 31, 2025 No. 276-FZ "About features of change of terms of the contract of the credit (loan) upon the demand of the borrower - the subject of small and medium entrepreneurship or the borrower - the physical person applying special tax regime "Tax on the professional income" and (or) when payments on account of obligation fulfillment of the borrower according to the loan agreement arrive to credit cooperative without violation of the amount and terms provided by the payment schedule according to the loan agreement continuously during any 180 calendar days after date of agreement signature about debt restructuring according to the loan agreement.

2.6. The conclusion credit cooperative with the borrower of the new loan agreement refinancing debt of the borrower on the loan agreement which is earlier signed with it stopping fully or partially requirements of credit cooperative (further - refinancing of debt on the loan agreement), except as specified, when payments on account of obligation fulfillment of the borrower according to the new loan agreement arrive to credit cooperative without violation of the amount and terms provided by the payment schedule according to the new loan agreement is continuous during any 180 calendar days after date of its conclusion.".

1.2. In subitem 3.2 of Item 3:

the paragraph third after the words "it is issued on the amount" to add with words "equal or";

add with the paragraph of the following content:

"provided with the guarantee if the term for which it is guaranteed, is not subject to reduction, and the amount of obligations of the guarantor (co-guarantors) according to the guarantee is equal or exceeds the amount of agreement requirements of loan.".

1.3. In Item 5:

to state the paragraph of the sixth in the following edition:

"the credit cooperative performs debt restructuring according to the loan agreement during the term of the agreement of loan and (or) refinancing of debt on the loan agreement three times and more. At the same time the minimum size of percent from the amount of agreement requirements of loan shall constitute 100 percent, except as specified, 2 presents of the Instruction specified in subitems 2.5 and 2.6 of Item;";

to state paragraphs of the seventh and eighth in the following edition:

"the credit cooperative reveals availability of the circumstance specified in subitem 2.2 of Item 2 presents of the Instruction. At the same time the minimum size of percent from the amount of agreement requirements of loan shall constitute 100 percent;

the credit cooperative reveals overdue debt availability at least on one of two and more loan agreements with the same borrower. At the same time for the purposes of adjustment of the minimum size of percent from the amount of requirements for each loan agreement with the same borrower duration of overdue payments according to each loan agreement with the same borrower shall be recognized credit cooperative of equal largest duration of overdue payments for the loan agreement among all loan agreements with the same borrower;";

add with paragraphs of the following content:

"the credit cooperative reveals availability of one or several circumstances specified in subitems 2.3 and 2.4 of Item 2 presents of the Instruction. At the same time the minimum size of percent from the amount of agreement requirements of loan shall constitute 100 percent, except as specified, when:

agreement requirements of loan are provided with pledge according to the paragraph to the second subitem 3.2 of Item 3 presents of the Instruction;

agreement requirements of loan are provided with independent guarantee according to the paragraph to third subitem 3.2 of Item 3 presents of the Instruction;

agreement requirements of loan are provided with the guarantee according to the paragraph to the fourth subitem 3.2 of Item 3 presents of the Instruction.

In the presence of cases, the specified in paragraphs ten - the twelfth this Item, the minimum size of percent from the amount of agreement requirements of loan shall be increased by 30 at least percent points.".

2. This Instruction becomes effective after 10 days after day of its official publication, except for paragraphs two and third subitem 1.3 of Item of 1 this Instruction.

Paragraphs two and third subitem 1.3 of Item of 1 this Instruction become effective since January 1, 2027.

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