INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of January 16, 2013 No. 2964-U

About representation and publication by credit institutions of the annual financial reporting constituted according to international accounting standards

1. Central Bank of the Russian Federation based on article 57 of the Federal Law of July 10, 2002 N 86-FZ "About the Central bank the Russian Federation (Bank of Russia)" (The Russian Federation Code, 2002, N 28, Art. 2790; 2003, N 2, Art. 157; N 52, of Art. 5032; 2004, N 27, Art. 2711; N 31, of Art. 3233; 2005, N 25, Art. 2426; N 30, of Art. 3101; 2006, N 19, Art. 2061; N 25, of Art. 2648; 2007, N 1, Art. 9, Art. 10; N 10, of Art. 1151; N 18, of Art. 2117; 2008, N 42, Art. 4696, Art. 4699; N 44, of Art. 4982; N 52, of the Art. 6229, Art. 6231; 2009, N 1, Art. 25; N 29, of Art. 3629; N 48, of Art. 5731; 2010, N 45, Art. 5756; 2011, N 7, Art. 907; N 27, of Art. 3873; N 43, of Art. 5973; N 48, of Art. 6728; 2012, N 50, Art. 6954; "The Russian newspaper" of December 28, 2012, of December 31, 2012), article 40 of the Federal law "About Banks and Banking Activity" (in edition of the Federal Law of February 3, 1996 N 17-FZ) (Sheets of the Congress of People's Deputies of RSFSR and the Supreme Council of RSFSR, 1990, N 27, Art. 357; Russian Federation Code, 1996, N 6, Art. 492; 1998, N 31, Art. 3829; 1999, N 28, Art. 3459, Art. 3469; 2001, N 26, Art. 2586; N 33, of Art. 3424; 2002, N 12, Art. 1093; 2003, N 27, Art. 2700; N 50, of Art. 4855; N 52, of the Art. 5033, Art. 5037; 2004, N 27, Art. 2711; N 31, of Art. 3233; 2005, N 1, Art. 18, Art. 45; N 30, of Art. 3117; 2006, N 6, Art. 636; N 19, of Art. 2061; N 31, of Art. 3439; N 52, of Art. 5497; 2007, N 1, Art. 9; N 22, of Art. 2563; N 31, of Art. 4011; N 41, of Art. 4845; N 45, of Art. 5425; N 50, of Art. 6238; 2008, N 10, Art. 895; N 15, of Art. 1447; 2009, N 1, Art. 23; N 9, of Art. 1043; N 18, of Art. 2153; N 23, of Art. 2776; N 30, of Art. 3739; N 48, of Art. 5731; N 52, of Art. 6428; 2010, N 8, Art. 775; N 19, of Art. 2291; N 27, of Art. 3432; N 30, of Art. 4012; N 31, of Art. 4193; N 47, of Art. 6028; 2011, N 7, Art. 905; N 27, of the Art. 3873, Art. 3880; N 29, of Art. 4291; N 48, of the Art. 6728, Art. 6730; N 49, of Art. 7069; N 50, of Art. 7351; 2012, N 27, Art. 3588; N 31, of Art. 4333; N 50, of Art. 6954; "The Russian newspaper" of December 31, 2012), article 2 of the Federal Law of July 27, 2010 N 208-FZ "About consolidated financial statements" (The Russian Federation Code, 2010, N 31, Art. 4177; 2011, N 48, Art. 6728; "The Russian newspaper" of December 31, 2012) (further - the Federal Law N 208-FZ) 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 January 15, 2013 N 1) establish procedure for representation and publication of the annual financial reporting by credit institutions (except annual consolidated financial statements) constituted according to International accounting standards (further - IFRS).

2. Credit institutions represent the annual financial reporting (except annual consolidated financial statements) constituted according to IFRS (further - the financial reporting), for the accounting period which is beginning on January 1 and coming to an end on December 31 to the territorial offices of the Bank of Russia exercising supervision of their activities in the terms established by the Instruction of the Bank of Russia of November 12, 2009 N 2332-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" the registered Ministry of Justice of the Russian Federation on December 16, 2009 N 15615, on June 18, 2010 N 17590, on December 22, 2010 N 19313, on June 20, 2011 N 21060, on December 16, 2011 N 22650, on July 10, 2012 N 24863, on September 20, 2012 N 25499, on December 20, 2012 N 26203 ("the Bulletin of the Bank of Russia" of December 25, 2009 N 75 - 76, of June 25, 2010 N 35, of December 28, 2010 N 72, of June 28, 2011 N 34, of December 23, 2011 N 73, of July 19, 2012 N 41, of September 26, 2012 N 58, of December 27, 2012 N 76).

The financial reporting of credit institution for the period, beginning on January 1 and coming to an end on December 31 accounting year, shall be confirmed with auditing organization, except for to the financial reporting of parent credit institution of group of the organizations which annual consolidated financial statements are confirmed by auditing organization according to the Federal Law N 208-FZ.

3. Credit institutions independently make the decision on publication and method of publication of the financial reporting confirmed with auditing organization (the separate edition, either in mass media, or on the website of credit institution on the Internet).

4. This Instruction becomes effective after 10 days after day of its official publication in "the Bulletin of the Bank of Russia" and is applied starting with the financial reporting for 2012.

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

Instruction of the Bank of Russia of December 25, 2003 N 1363-U "About creation and accounts presentation by credit institutions", registered by the Ministry of Justice of the Russian Federation on December 25, 2003 N 5365 ("the Bulletin of the Bank of Russia" of December 31, 2003 N 72);

Instruction of the Bank of Russia of October 7, 2005 N 1625-U "About modification of the Instruction of the Bank of Russia of December 25, 2003 N 1363-U "About creation and accounts presentation by credit institutions", registered by the Ministry of Justice of the Russian Federation on October 19, 2005 N 7095 ("the Bulletin of the Bank of Russia" of October 26, 2005 N 56);

Instruction of the Bank of Russia of October 8, 2008 N 2088-U "About modification of the Instruction of the Bank of Russia of December 25, 2003 N 1363-U "About creation and accounts presentation by credit institutions", registered by the Ministry of Justice of the Russian Federation on October 27, 2008 N 12525 ("the Bulletin of the Bank of Russia" of November 7, 2008 N 63).

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info