INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of July 16, 2012 No. 2851-U

About Rules of creation and submission of the reporting by credit institutions to the Central bank of the Russian Federation

1. Based on Articles 4, 57 Federal Laws of July 10, 2002 N 86-FZ "About the Central bank the Russian Federation (Bank of Russia)" (The Russian Federation Code, 2002, No. 28, Art. 2790; 2003, No. 2, Art. 157; No. 52, Art. 5032; 2004, No. 27, Art. 2711; No. 31, Art. 3233; 2005, No. 25, Art. 2426; No. 30, Art. 3101; 2006, No. 19, Art. 2061; No. 25, Art. 2648; 2007, No. 1, Art. 9, Art. 10; No. 10, Art. 1151; No. 18, Art. 2117; 2008, No. 42, Art. 4696, Art. 4699; No. 44, Art. 4982; No. 52, Art. 6229, Art. 6231; 2009, No. 1, Art. 25; No. 29, Art. 3629; No. 48, Art. 5731; 2010, No. 45, Art. 5756; 2011, No. 7, Art. 907; No. 27, Art. 3873; No. 43, the Art. 5973), Articles 8, 40, 43 Federal Laws "About Banks and Banking Activity" (in edition of the Federal Law of February 3, 1996 No. 17-FZ) (Sheets of the Congress of People's Deputies of RSFSR and the Supreme Council of RSFSR, 1990, No. 27, Art. 357; Russian Federation Code, 1996, No. 6, Art. 492; 1998, No. 31, Art. 3829; 1999, No. 28, Art. 3459, Art. 3469; 2001, No. 26, Art. 2586; No. 33, Art. 3424; 2002, No. 12, Art. 1093; 2003, No. 27, Art. 2700; No. 50, Art. 4855; No. 52, Art. 5033, Art. 5037; 2004, No. 27, Art. 2711; No. 31, Art. 3233; 2005, No. 1, Art. 18, Art. 45; No. 30, Art. 3117; 2006, No. 6, Art. 636; No. 19, Art. 2061; No. 31, Art. 3439; No. 52, Art. 5497; 2007, No. 1, Art. 9; No. 22, Art. 2563; No. 31, Art. 4011; No. 41, Art. 4845; No. 45, Art. 5425; No. 50, Art. 6238; 2008, No. 10, Art. 895; No. 15, Art. 1447; 2009, No. 1, Art. 23; No. 9, Art. 1043; No. 18, Art. 2153; No. 23, Art. 2776; No. 30, Art. 3739; No. 48, Art. 5731; No. 52, Art. 6428; 2010, No. 8, Art. 775; No. 19, Art. 2291; No. 27, Art. 3432; No. 30, Art. 4012; No. 31, Art. 4193; No. 47, Art. 6028; 2011, No. 7, Art. 905; No. 27, Art. 3873, Art. 3880; No. 29, Art. 4291; No. 48, Art. 6730; No. 49, Art. 7069; No. 50, the Art. 7351) 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 July 13, 2012 No. 13) this Instruction establish general rules of creation and submission of accounting and statistical records (further - the reporting) in the Bank of Russia for credit institutions (their branches), banking parent credit organizations (consolidated) groups (further - credit institutions, except for direct specifying on head offices and branches of credit institutions).

2. Credit institutions represent the reporting under the forms established by the Bank of Russia (further - reporting forms) which are signed by authorized persons (if the reporting is constituted on paper) or contain the code of authentication of the electronic message (if the reporting is constituted in electronic form) used for control of integrity and confirmation of authenticity of the electronic message. The specific means of authentication providing creation and check of codes of authentication of electronic messages and rules of their use are determined by the contract between credit institution and the Bank of Russia on transfer - acceptance of the reporting in the form of the electronic messages supplied with authentication code.

Persons, representatives to sign reporting forms, are:

the head of credit institution or his deputy given the right to sign the reporting (other official in the cases provided by reporting form);

the chief accountant or the official replacing him, if the signature of the chief accountant is provided in reporting form;

contractor.

The head of credit institution shall provide timely creation and submission of the authentic reporting to the Bank of Russia.

3. Credit institutions shall constitute and represent to the Bank of Russia the reporting according to the list of forms of the reporting and the other information represented by credit institutions to the Central bank of the Russian Federation the installed application 2 to the Instruction of the Bank of Russia of November 24, 2016 to No. 4212-U "About the list, forms and procedure for creation and representation of forms of the reporting of credit institutions in the Central bank of the Russian Federation", to No. registered by the Ministry of Justice of the Russian Federation on December 14, 2016 44718, on March 29, 2017 No. 46155 (further - the Instruction of the Bank of Russia No. 4212-U), and also to make explanations according to information obtained from them based on bank inquiries of Russia and territorial offices of the Bank of Russia.

The reporting of credit institutions is submitted in the territorial offices of the Bank of Russia exercising supervision of their activities (if other is not provided by procedure for creation and representation of form of the reporting).

The reporting of branches of the credit institutions located in the territory of the Russian Federation is submitted in territorial offices of the Bank of Russia in the place of their stay (if other is not provided by procedure for creation and representation of form of the reporting). If the head office of credit institution and (or) its branches are located in the territory of one subject of the Russian Federation, the credit institution has the right to represent the summary reporting of the specified branches through head office (one of branches - authorized branch) to credit institution (if other is not provided by procedure for creation and representation of form of the reporting). The right of submission of the summary reporting by the branches of credit institution located in the territory of one subject of the Russian Federation is provided to credit institution by territorial office of the Bank of Russia. The reporting of foreign subsidiaries of credit institutions is submitted head office of credit institution (if other is not provided by procedure for creation and representation of form of the reporting). The summary reporting (the reporting under currency transactions) of branches of large credit institutions with wide network of divisions <1> is submitted territorial banks <2> for subordinate branches by subjects of the Russian Federation in territorial offices of the Bank of Russia in the location of branches.

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<1> The credit institutions having divisions more than in 80 percent of subjects of the Russian Federation and the size of assets more than 10 trillion rubles.

<2> Structural divisions of large credit institutions to which functions of submission to the Bank of Russia of the reporting for the branches of large credit institution subordinated to them located in the territory of different subjects of the Russian Federation are assigned.

Credit institutions under approval of the structural division of the Bank of Russia exercising supervision of their activities having the right to pass to centralized procedure for submission of the reporting of branches through head office of credit institution or through the branch authorized by credit institution to represent the reporting for its branches, according to the approved list of forms of the reporting. Besides, within centralized procedure for submission of the reporting credit institutions under approval of the structural division of the Bank of Russia exercising supervision of their activities, the reporting having the right to represent for the branches directly in structural divisions of the Bank of Russia in the location of the specified branches.

In the cases established by the legislation of the Russian Federation and regulations of the Bank of Russia adopted according to it for credit institutions individual frequency of creation and submission of the reporting can be established.

By reorganization credit institutions according to the Instruction of the Bank of Russia No. 4212-U shall constitute and provide the following forms of the reporting to the Bank of Russia.

Final accounting records of the reorganized credit institution stopping the activities constituted for the day preceding day of entering of the corresponding record into the Unified State Register of Legal Entities. Final accounting records of credit institutions forms of the reporting 0409101 "The turnover sheet on accounts of financial accounting of credit institution" and 0409102 "The report on financial results of credit institution", the entering of the corresponding record into the Unified State Register of Legal Entities constituted from the last reporting date about one day are included.

The introductory accounting records of the credit institutions which resulted from reorganization, constituted for date of their state registration. Introductory accounting records of credit institutions forms of the reporting 0409101 "The turnover sheet on accounts of financial accounting of credit institution" and 0409102 "The report on financial results of credit institution" are included.

The obligation on submission of the reporting of the reorganized credit institution for the accounting period during which it performed the activities including final accounting records, after completion of reorganization before terms of its representation is assigned to the legal successor in the cases provided by procedure for creation and representation of forms of the reporting.

After reorganization completion information on activities of the reorganized credit institution joins in the reporting of the legal successor, except as specified, provided by procedure for creation and representation of forms of the reporting.

If by reorganization of credit institution in the form of transformation general meeting of shareholders (participants) of credit institution does not make the decision on distribution of the got profit, final and introductory accounting records credit institution are not submitted.

4. In case of creation and submission of the reporting to the Bank of Russia by credit institutions timeliness, completeness and reliability of its representation shall be provided. For this purpose the following requirements shall be observed by credit institutions.

4.1. Forms of the reporting are drawn up according to appendix to this Instruction.

4.2. All indicators provided in them shall be given in forms of the reporting. In case of lack of measure values in the corresponding column (line) of form of the reporting zero for numerical indicators and crossed out section on symbolical indicators is put down (if other is not provided by procedure for creation and representation of form of the reporting). If the form of the reporting contains only zero measure values, credit institutions send to the Bank of Russia or the message on lack of the corresponding measure values, or, depending on procedure for creation and representation of form of the reporting, do not represent the reporting (represent the reporting with zero measure values).

The message on lack of measure values of the reporting shall contain the details of heading part of form of the reporting which are drawn up according to appendix to this Instruction and in informative part - record about lack of the corresponding measure values.

The message on lack of measure values of the reporting shall be signed by persons specified in Item 2 presents of the Instruction or contain code of authentication of the electronic message.

The message on lack of measure values of the reporting has the status of the reporting and goes to the Bank of Russia according to the procedure, established for representation of this form of the reporting.

4.3. Reporting data shall be provided in the units of measure established for reporting form indicators according to regulations of the Bank of Russia.

4.4. The reporting measure values represented by credit institutions to the Bank of Russia shall be created on the basis of source accounting documents constituted according to the Provision of the Bank of Russia of February 27, 2017 No. 579-P "About the Chart of accounts of financial accounting for credit institutions and procedure for its application", the registered Ministry of Justice of the Russian Federation on March 20, 2017 No. 46021, and also other documents stipulated by the legislation the Russian Federation and regulations of the Bank of Russia.

4.5. In the reporting of credit institution comparability of measure values of the accounting and previous accounting period shall be provided.

Along with the reporting in the cases determined by procedure for creation and representation of forms of the reporting, credit institutions shall represent short explanations about the reasons of change of the measure values containing in the reporting, in comparison with similar measure values for the previous accounting period, the signed persons specified in Item 2 presents of the Instruction or containing code of authentication of the electronic message.

5. In case of identification of the facts of representation by credit institution of the doubtful reporting containing incorrect measure values owing to violation of established procedure of conducting financial accounting and (or) creation of forms of the reporting including unreliable information about its financial condition and property status, the credit institution which allowed misstatement of measure values of the reporting shall perform their correction.

Correction of measure values of the reporting:

it is performed by means of repeated submission of the reporting containing the corrected measure values (if other is not provided by procedure for creation and representation of forms of the reporting);

it is performed in the accounting period in which the facts of unauthenticity of the provided reporting, during the next working day after identification of the fact of unauthenticity of the provided reporting were elicited: according to the reporting which unauthenticity arose owing to violations of procedure for conducting financial accounting, - on reporting date of the period in which correction is performed, in other cases - for all accounting periods in which violation of procedure for creation and representation of forms of the reporting took place (if other is not provided by procedure for creation and representation of forms of the reporting);

is followed by the explanations containing data on the performed changes in the reporting, the signed persons specified in Item 2 presents of the Instruction, or containing code of authentication of the electronic message.

6. Credit institutions independently provide themselves with forms of forms of the reporting and the other information provided by appendix 2 to the Instruction of the Bank of Russia No. 4212-U.

7. The reporting is submitted credit institutions in the Bank of Russia on paper and (or) in the form of the electronic message in the formats established by the Bank of Russia, containing the same set of indicators, as the reporting on paper according to requirements of regulations of the Bank of Russia.

In case of submission by credit institutions to the Bank of Russia of the reporting in the form of the electronic message which is not supplied with authentication code also the reporting on paper shall be provided to the Bank of Russia.

Credit institutions shall provide compliance of measure values of the reporting represented on paper, to measure values of the reporting presented in the form of the electronic message.

8. Date of submission of the reporting date of its actual transfer to the Bank of Russia or the date of the mailing with the inventory of investment designated on stamp of the organization of communication on paper is considered.

Date of submission of the reporting in the form of the electronic message supplied with authentication code date of departure by the Bank of Russia to credit institution of confirmation about authenticity of the electronic message is considered.

If the last day of term of submission of the reporting falls on the output or non-working holiday recognized by that legislation of the Russian Federation, then the termination of term of submission of the reporting is transferred to the next working day following it, except as specified establishments of terms of submission of the reporting before certain calendar date (the number and month) (no later than certain working day are specified).

9. In case of non-presentation of the reporting, violation of terms of representation, and also representation of incomplete or doubtful measure values the Bank of Russia has the right to apply to credit institutions of measure, the stipulated in Article 74 Federal Laws of July 10, 2002 No. 86-FZ "About the Central bank the Russian Federation (Bank of Russia)".

10. This Instruction becomes effective after 10 days after day of its official publication in "the Bulletin of the Bank of Russia".

11. From the date of entry into force of this Instruction to recognize invalid:

Instruction of the Bank of Russia of January 16, 2004 No. 1375-U "About rules of creation and submission of the reporting by credit institutions to the Central bank of the Russian Federation", registered by the Ministry of Justice of the Russian Federation on February 10, 2004 No. 5534 ("the Bulletin of the Bank of Russia" of February 18, 2004 No. 14);

Instruction of the Bank of Russia of March 11, 2005 No. 1561-U "About modification of the Instruction of the Bank of Russia of January 16, 2004 No. 1375-U "About rules of creation and submission of the reporting by credit institutions to the Central bank of the Russian Federation", registered by the Ministry of Justice of the Russian Federation on March 30, 2005 No. 6458 ("the Bulletin of the Bank of Russia" of April 6, 2005 No. 18);

Instruction of the Bank of Russia of December 19, 2005 No. 1642-U "About modification of the Instruction of the Bank of Russia of January 16, 2004 No. 1375-U "About rules of creation and submission of the reporting by credit institutions to the Central bank of the Russian Federation", registered by the Ministry of Justice of the Russian Federation on January 19, 2006 No. 7379 ("the Bulletin of the Bank of Russia" of January 25, 2006 No. 3);

Instruction of the Bank of Russia of April 22, 2008 No. 1996-U "About modification of the Instruction of the Bank of Russia of January 16, 2004 No. 1375-U "About rules of creation and submission of the reporting by credit institutions to the Central bank of the Russian Federation", registered by the Ministry of Justice of the Russian Federation on May 13, 2008 No. 11689 ("the Bulletin of the Bank of Russia" of May 21, 2008 No. 24);

Instruction of the Bank of Russia of May 13, 2009 No. 2234-U "About modification of Item 3 of the Instruction of the Bank of Russia of January 16, 2004 No. 1375-U "About rules of creation and submission of the reporting by credit institutions to the Central bank of the Russian Federation", registered by the Ministry of Justice of the Russian Federation on June 24, 2009 No. 14129 ("the Bulletin of the Bank of Russia" of July 1, 2009 No. 39);

Instruction of the Bank of Russia of November 12, 2009 No. 2331-U "About modification of the Instruction of the Bank of Russia of January 16, 2004 No. 1375-U "About rules of creation and submission of the reporting by credit institutions to the Central bank of the Russian Federation", registered by the Ministry of Justice of the Russian Federation on December 9, 2009 No. 15468 ("the Bulletin of the Bank of Russia" of December 16, 2009 No. 72);

Instruction of the Bank of Russia of March 11, 2011 No. 2591-U "About modification of the Instruction of the Bank of Russia of January 16, 2004 No. 1375-U "About rules of creation and submission of the reporting by credit institutions to the Central bank of the Russian Federation", registered by the Ministry of Justice of the Russian Federation on April 11, 2011 No. 20450 ("the Bulletin of the Bank of Russia" of April 20, 2011 No. 21).

Appendix

to the Instruction of the Bank of Russia of July 16, 2012 No. 2851-U "About rules of creation and submission of the reporting by credit institutions to the Central bank of the Russian Federation"

See Appendix (5Kb In original language)

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