INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of September 10, 2015 No. 3790-U

About the list of the documents confirming fulfillment of requirements to the authorized capital of the insurer, and the list of the documents confirming sources of origin of the money deposited by founders of the license applicant on implementation of insurance and (or) on reinsurance implementation - physical persons in the authorized capital

This Instruction based on Item 3.1 of Article 25 and the subitem 10 of Item 3 of article 32 of the Law of the Russian Federation of November 27, 1992 No. 4015-1 "About the organization of insurance case in the Russian Federation" (Sheets of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1993, No. 2, Art. 56; Russian Federation Code, 1998, No. 1, Art. 4; 1999, No. 47, Art. 5622; 2002, No. 12, Art. 1093; No. 18, Art. 1721; 2003, No. 50, Art. 4855, Art. 4858; 2004, No. 30, Art. 3085; 2005, No. 10, Art. 760; No. 30, Art. 3101, Art. 3115; 2007, No. 22, Art. 2563; No. 46, Art. 5552; No. 49, Art. 6048; 2009, No. 44, Art. 5172; 2010, No. 17, Art. 1988; No. 31, Art. 4195; No. 49, Art. 6409; 2011, No. 30, Art. 4584; No. 49, Art. 7040; 2012, No. 53, Art. 7592; 2013, No. 26, Art. 3207; No. 30, Art. 4067; No. 52, Art. 6975; 2014, No. 23, Art. 2934; No. 30, Art. 4224; No. 45, Art. 6154; 2015, No. 10, Art. 1409; No. 27, the Art. 4001), the Federal Law of July 10, 2002 No. 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, Art. 5973; No. 48, Art. 6728; 2012, No. 50, Art. 6954; No. 53, Art. 7591, Art. 7607; 2013, No. 11, Art. 1076; No. 14, Art. 1649; No. 19, Art. 2329; No. 27, Art. 3438, Art. 3476, Art. 3477; No. 30, Art. 4084; No. 49, Art. 6336; No. 51, Art. 6695, Art. 6699; No. 52, Art. 6975; 2014, No. 19, Art. 2311, Art. 2317; No. 27, Art. 3634; No. 30, Art. 4219; No. 45, Art. 6154; No. 52, Art. 7543; 2015, No. 1, Art. 4, Art. 37; No. 27, Art. 3958, Art. 4001; No. 29, of the Art. 4348) establishes the list of the documents confirming fulfillment of requirements to the authorized capital of the insurer, and the list of documents, confirming sources of origin of the money deposited by founders of the license applicant on implementation of insurance and (or) on reinsurance implementation - physical persons (further - physical persons) in the authorized capital.

Chapter 1. The list of the documents confirming fulfillment of requirements to the authorized capital of the insurer

1.1. For the purpose of confirmation of fulfillment of requirements to the authorized capital of the insurer, including in case of submission of documents for receipt of the license for implementation of insurance and (or) on reinsurance implementation, in the Bank of Russia the complete list of founders (shareholders, participants) containing data on payment of 100 percent of the authorized capital of the insurer is submitted.

1.2. Founders (shareholders, participants) in case of payment of the authorized capital of the insurer by money, including in case of submission of documents for receipt of the license for implementation of insurance and (or) on reinsurance implementation, submit the following documents to the Bank of Russia:

1.2.1. The copies of the payment orders and (or) other settlement documents confirming money transfer of the founder (the shareholder, the participant) of the insurer on the settlement account of the insurer in payment of the authorized capital of the insurer, certified by the signature of the head of credit institution (the head of the structural unit of credit institution) or persons authorized by them (with appendix of the documents confirming powers) and seal (in the presence) credit institution (structural division of credit institution).

1.2.2. The copies of the statements issued by credit institution, certified by the signature of the head of credit institution (the head of the structural unit of credit institution) or persons authorized by them (with appendix of the documents confirming powers) and seal (in the presence) credit institution (structural division of credit institution), on transactions on settlement accounts, confirming transfer of money on the settlement account of the insurer in payment for the authorized capital of the insurer.

1.3. Founders (shareholders, participants) of the insurer in case of payment of the authorized capital of the insurer by non-cash means, including in case of submission of documents for receipt of the license for implementation of insurance and (or) on reinsurance implementation, submit the following documents to the Bank of Russia:

1.3.1. Copies of the documents confirming the property right of the founder (the shareholder, the participant) of the insurer to the property brought as contribution to the authorized capital of the insurer, persons assured by the signature performing functions of sole executive body of the founder (the shareholder, the participant) of the insurer, and seal (in the presence) the founder (the shareholder, the participant) of the insurer or the signature of the physical person which is the founder (the shareholder, the participant) of the insurer.

1.3.2. Statements from registers of owners of securities or from custody accounts in depositaries, persons assured by registrar (depositary) or assured by the signature, performing functions of sole executive body of the founder (the shareholder, the participant) of the insurer, and seal (in the presence) the founder (the shareholder, the participant) of the insurer or the signature of the physical person which is the founder (the shareholder, the participant) of the insurer, the copies of certificates confirming the property right of the founder (the shareholder, the participant) of the insurer to issued securities which pay the authorized capital of the insurer, the containing data on availability or on lack of encumbrance by their pledge.

1.3.3. The copies of payment orders, reports of the broker and (or) other settlement documents confirming money transfer of the founder (the shareholder, the participant) of the insurer in payment of the transferred securities and also copies of statements from accounts from which payment of securities, for the period at least than three months preceding day of payment of the authorized capital is performed. This requirement does not extend to cases if founder (the shareholder, the participant) the insurer is the credit institution.

1.3.4. The copies of delivery-acceptance certificates of property the founder (the shareholder, the participant) of the insurer in payment of the authorized capital of the insurer certified by the signature of person performing functions of sole executive body of the founder (the shareholder, the participant) of the insurer, and seal (in the presence) of the founder (the shareholder, the participant) of the insurer or the signature of the physical person which is the founder (the shareholder, the participant) of the insurer.

1.3.5. The copies of reports of independent appraisers confirming assessment of the property brought in payment for the authorized capital of the insurer, certified by these independent appraisers.

1.3.6. The documents confirming compliance of the independent appraiser to requirements of the Federal Law of July 29, 1998 to No. 135-FZ "About estimative activities in the Russian Federation" (The Russian Federation Code, 1998, No. 31, Art. 3813; 2002, No. 4, Art. 251; No. 12, Art. 1093; No. 46, Art. 4537; 2003, No. 2, Art. 167; No. 9, Art. 805; 2004, No. 35, Art. 3607; 2006, No. 31, Art. 3456; 2007, No. 7, Art. 834; No. 29, Art. 3482; No. 31, Art. 4016; 2008, No. 27, Art. 3126; 2009, No. 19, Art. 2281; No. 29, Art. 3582; No. 52, Art. 6419, Art. 6450; 2010, No. 30, Art. 3998; 2011, No. 1, Art. 43; No. 27, Art. 3880; No. 29, Art. 4291; No. 48, Art. 6728; No. 49, Art. 7024; No. 49, Art. 7061; 2013, No. 23, Art. 2871; No. 27, Art. 3477; No. 30, Art. 4082; 2014, No. 11, Art. 1098; No. 23, Art. 2928; No. 26, Art. 3377; No. 30, Art. 4226; 2015, No. 1, Art. 52; No. 10, Art. 1418; No. 24, Art. 3372; No. 29, Art. 4342):

the statement from the register of members of self-regulatory organization of appraisers;

the copy of the insurance contract of responsibility of the appraiser acting on date of assessment;

documents, confirmatory that assessment was carried out by the appraiser who is not founder (the shareholder, the participant), the official or the insurer's worker - the customer of assessment, and also the face which does not have valuable interest in assessment object, not consisting with specified persons in close relationship or property (parents, spouses, children, brothers, sisters, and also brothers, sisters, parents and children of spouses), and also not having concerning assessment object corporeal or liability laws out of the contract for evaluating;

documents, confirmatory that the insurer - the customer of assessment is not founder (the shareholder, the participant), the creditor or the insurer of the appraiser (in case of availability at the insurer of the license for implementation of voluntary property insurance).

1.3.7. The statement from the Unified State Register of Rights on real estate and transactions with it confirming transition of the property right to real estate from founders (shareholders, participants) of the insurer to the insurer and also lack of encumbrances by pledge of this property.

1.4. Founders (shareholders, participants) of the insurer in confirmation of the fact of lack of use of borrowed funds for payment of its authorized capital, including in case of submission of documents for receipt of the license for implementation of insurance and (or) on reinsurance implementation, submit the following documents to the Bank of Russia:

1.4.1. Annual accounting (financial) accounts of the founder (the shareholder, the participant) of the insurer for the last complete accounting period preceding date of submission of documents.

The foreign founder (the shareholder, the participant) of the insurer represents the accounting (financial) records for the last complete accounting period preceding date of submission of documents constituted according to the requirements established by the personal law of the legal entity.

1.4.2. Intermediate accounting (financial) records of the founder (the shareholder, the participant) of the insurer for the last complete accounting period preceding payment date of the authorized capital of the insurer, and also date of submission of documents.

If payment of the authorized capital of the insurer was performed by several stages, then for the purpose of submission of the documents provided by this Instruction payment date of the authorized capital date of making of the last payment is recognized.

The foreign founder (the shareholder, the participant) of the insurer represents intermediate accounting (financial) records in cases if the requirement about its creation is established by the personal law of the legal entity.

1.4.3. The copy of the book of accounting of the income and expenses of the organizations and individual entrepreneurs applying the simplified taxation system containing data on total sum of the income and expenses considered in case of calculation of taxable basis (the income of the taxpayers who chose the income as the taxation object) from the Section I "Income and expenses" (with the reference to the Section I), and also copies of tax declarations if the founder (the shareholder, the participant) the insurer for the last complete accounting period preceding date of submission of documents (payment date of the authorized capital of the insurer) applied simplified taxation system and it in accordance with the legislation of the Russian Federation had no obligation of conducting financial accounting and creation of accounting (financial) records.

1.4.4. Copies of publications in the periodic printing edition of the annual accounting (financial) accounts of founders (shareholders, participants) of the insurer specified in subitem 1.4.1 of Item 1.4 of this Instruction with indication of date and source of the publication if in accordance with the legislation of the Russian Federation (the personal law of the foreign legal entity) they publish the specified reporting and term of the publication came, or signatures of persons performing the functions of sole executive body of the founder (the shareholder, the participant) of the insurer and seal (in the presence) of the founder (the shareholder, the participant) of the insurer constituted by founders (shareholders, participants) of the insurer of the certificate of lack of such obligation, certified.

1.4.5. The calculations of net assets value of the founder (the shareholder, the participant) of the insurer constituted for the date preceding payment date of the authorized capital of the insurer and on payment date of the authorized capital of the insurer.

The foreign founder (the shareholder, the participant) of the insurer represents calculations the net assets values calculated according to the legislation of the corresponding foreign state, and in case of absence in the legislation of foreign state of such requirement - according to the technique established by the legislation of the Russian Federation.

1.4.6. Calculation of cost of the corrected net assets of the founder (the shareholder, the participant) of the insurer as the net assets value reduced on:

the amount of the receivables delayed more than 90 calendar days constituting more than five percent of assets of the founder (the shareholder, the participant) of the insurer (less the doubtful debt allowances created on it);

the amount of receivables of economic societies (less the doubtful debt allowances created on it) and the financial investments in economic societies (less the reserves created on them under impairment of the financial investments) which are liquidated, are in process of liquidation or are recognized as insolvent (bankrupts);

the amount of shares (shares) which are in crossholding with other founder (the shareholder, the participant) of the insurer (the legal entity acquiring shares (shares) of the insurer) and also the amount of shares (shares) which are in crossholding at the founder (the shareholder, the participant) of the insurer (the legal entity acquiring shares (shares) of the insurer), and the insurer. Crossholding by shares (shares) for the purpose of this Instruction is understood as mutual participation in the authorized capital;

amount of the financial investments of shares (shares) of the insurer;

the amount of increase in the authorized capital which is paid, but the corresponding changes made to the charter of the founder (the shareholder, the participant) of the insurer, connected with increase in the authorized capital are not registered in accordance with the established procedure.

The corrected net assets of the founder (the shareholder, the participant) of the insurer for the purpose of this Instruction are considered as source of own means for share acquisition (shares) of the insurer.

The size of the corrected net assets of the founder (the shareholder, the participant) of the insurer is recognized sufficient if it at least cost of the acquired shares of the insurer acting in the form of joint-stock company (one share calculated proceeding from the price of placement and the number of shares), or the cost of the acquired shares of the insurer acting in the form of limited liability company.

The calculations specified in paragraph one of this Item are constituted for the date preceding payment date of the authorized capital of the insurer and on payment date of the authorized capital of the insurer.

1.4.7. Disaggregations:

receivables and payables by each type of the debt constituting more than five percent of assets of the founder (the shareholder, the participant) of the insurer on the last reporting date preceding payment date of the authorized capital of the insurer and on payment date of the authorized capital of the insurer with indication of full trade name of the legal entities who are debtors (creditors), their identification taxpayer number, the basis of formation of debt (the agreement with indication of its number and date, the bill of exchange, other), date of creation and the term (date) of debt repayment, outstanding amount and the amount of the doubtful debt allowances created on this debt, the default reasons in time for overdue debt and also with indication of debt of economic societies which are liquidated are in process of liquidation, are recognized as insolvent (bankrupts), or data on absence specified in this subitem debit and (or) accounts payable;

the financial investments as of the last annual reporting date preceding date of submission of documents and the last reporting date preceding payment date of the authorized capital of the insurer and also on payment date of the authorized capital of the insurer with indication of type of the financial investments (type of securities, shares, loans), including: in affiliated and dependent societies (with indication of full trade name of legal entities, their identification taxpayer number), in economic societies which are liquidated are in process of liquidation or are recognized as insolvent (bankrupts), the amounts of the financial investments and reserves created on them under impairment of the financial investments.

1.4.8. The reference of the founder (the shareholder, the participant) of the insurer for calculation of the amount of shares (shares) which are in crossholding with other founder (the shareholder, the participant) of the insurer (the legal entity acquiring shares (shares) of the insurer) and also the amounts of shares (shares) which are in crossholding of the founder (the shareholder, the participant) of the insurer (the legal entity acquiring shares (shares) of the insurer) and the insurer, as of the date preceding payment date of the authorized capital of the insurer and also for date of submission of documents or data on lack of crossholding.

1.4.9. The certificate of the founder (the shareholder, the participant) of the insurer of the borrowed funds raised by it in the last two years containing data:

about full trade name - for legal entities according to constituent documents, or about surname, name, middle name (in the presence) - for physical persons, including for the individual entrepreneurs who provided borrowed funds, and also the primary state registration number of the legal entity or individual entrepreneur;

about the amount of borrowed funds;

about dates and terms of their attraction;

about the purposes of attraction and the directions of the actual use;

about dates and the amounts of return of borrowed funds.

1.4.10. The certificate of the founder (the shareholder, the participant) of the insurer of absence of insolvency proceedings concerning it (bankruptcy) or carrying out liquidation procedure for the date preceding date of submission of documents.

1.4.11. The certificate of execution by the taxpayer (the payer of charges, the tax agent) of obligation on tax payment, charges, penalty fee, penalties issued by tax authority not earlier than before three months before date of submission of documents or similar data on absence of debt on tax payments at foreign legal entities.

The foreign founder (the shareholder, the participant) of the insurer has the right to constitute independently specified reference which shall be confirmed by the founder's auditor (the shareholder, the participant) the insurer.

1.5. The insurer in case of increase in the size of the authorized capital submits the following documents to the Bank of Russia:

1.5.1. The copy of the decision made by authorized body of the insurer, on increase in the authorized capital with indication of increase sources, certified by the signature of person performing functions of sole executive body of the insurer and seal (in the presence) of the insurer.

1.5.2. Notarized copies of the charter of the insurer (changes in the charter) and the document on state registration of the charter (changes in the charter) in connection with increase in the authorized capital of the insurer.

1.5.3. Data on shareholding structure (participants) of the insurer for date of submission of documents according to the Instruction of the Bank of Russia of July 10, 2014 No. 3316-U "About requirements to the statement, data, the documents submitted for receipt of license for activities of subjects of insurance case, and also on establishment of their standard forms", the registered Ministry of Justice of the Russian Federation on October 6, 2014 No. 34251 ("the Bulletin of the Bank of Russia" of October 16, 2014 No. 96).

1.5.4. The insurer in case of increase in the authorized capital at the expense of own means submits the following documents:

the accounting (financial) records of the insurer constituted on the reporting date preceding date of increase in the authorized capital of the insurer at the expense of own means (property) of the insurer;

the accounting (financial) records of the insurer constituted on the reporting date following after date of increase in the authorized capital of the insurer at the expense of own means (property) of the insurer;

in case of increase at the expense of the added capital created as a result of property increase in value by results of its revaluation, the description of this property and, in the presence, the copy of reports of the independent appraisers confirming assessment (revaluation) of such property, and the documents provided by subitem 1.3.6 of Item 1.3 of this Instruction;

the calculation of net assets value of the insurer constituted on registration date by the federal executive body performing state registration of legal entities, the charter of the insurer in connection with change of the size of the authorized capital of the insurer.

1.5.5. The insurer in case of increase in the authorized capital at the expense of means of shareholders (participants) submits the documents specified in Items 1.2 - 1.4, Chapter 2 presents of the Instruction.

1.6. The documents specified in subitems 1.4.1 - 1.4.3, 1.4.5 - 1.4.10 Items 1.4 of this Instruction are represented by founders (shareholders, participants) of the insurer in document type, the assured signature of person performing functions of sole executive body of the founder (the shareholder, the participant) of the insurer and seal (in the presence) of the founder (the shareholder, the participant) of the insurer.

In the documents submitted according to this Chapter to the Bank of Russia on paper and containing more than one leaf, sheets shall be numbered, stitched and fastened the last leaf by zaveritelny text with indication of figures and the copy-book of number of the numbered sheets signed by her originator with indication of surname, name, middle name (in the presence), specifying of position and date of creation on the back. The signature of the originator of zaveritelny text shall be certified by seal (in the presence).

The documents submitted to the Bank of Russia by the foreign founder (the shareholder, the participant) shall be legalized according to the procedure, established by the Federal Laws if other is not provided by international treaties, with appendix of the translation of the specified documents into Russian certified in accordance with the established procedure.

Chapter 2. The list of the documents confirming sources of origin of the money deposited by physical persons in the authorized capital

2.1. Physical persons for the purpose of confirmation of sources of origin of the money deposited in the authorized capital submit the following documents to the Bank of Russia.

2.1.1. The certificate of the income of physical person in the form approved by federal executive body, the representative for control and supervision in the field of taxes and fees.

2.1.2. The copy of the tax declaration on income tax with attached to it supporting documents (further - the tax declaration) provided in accordance with the established procedure to tax authority, in the cases determined by the legislation of the Russian Federation on taxes and fees, and containing mark of tax authority about its registration with indication of date of representation. The tax declaration can be provided without mark of tax authority about its registration in the following cases:

in case of the direction of the tax declaration by mail;

by transfer of the tax declaration in electronic form on telecommunication channels.

In case of submission of the tax declaration without mark of tax authority about its registration the copy of the receipt on sending the registered mail with the inventory of investment or the copy of the receipt on acceptance of the tax declaration, the copy of the protocol of incoming inspection of the tax declaration and the acknowledgment copy of sending (confirmation of the specialized telecom operator) on papers is submitted.

If the physical person had stipulated by the legislation the Russian Federation about taxes and fees no obligation of submission of the tax declaration to tax authority, about it the data constituted by physical person independently are represented.

2.1.3. The certificate of execution by the taxpayer (the payer of charges, the tax agent) of obligation on tax payment, charges, penalty fee, penalties issued by tax authority which date of issue does not exceed three months before date of submission of documents.

2.1.4. Verified copies of gift agreements or purchase and sale of the real estate, hiring, on performance of works or rendering services, other agreements (if source of origin of the money deposited by physical persons in the authorized capital is income (property) gained (received) under these agreements), documents about performed to physical person in accordance with the legislation of the Russian Federation (the personal law of the foreign physical person) payments.

2.1.5. Copies of the documents confirming expenses of physical person on share acquisition (shares) of credit institutions, non-state pension funds, other insurers which for the purpose of this Instruction reduce its income.

2.1.6. The certificate signed by physical person, of the credits (loans) received by it for the last complete year and in the current year, containing data on creditors (creditors), the amounts of the credits (loans), the dates of receipt and loan terms (loans), the purposes of obtaining and the directions of the actual use, and also data on repayment (return) of the credits (loans) with indication of date and the amounts constituted by physical person.

2.1.7. The documents confirming the fact of transaction (transactions), directed (directed) on share acquisition (shares) of insurers and (or) to establishment of control concerning shareholders (participants) of the insurers.

2.1.8. Copies of other documents confirming sources of origin of money of physical person.

2.2. The documents specified in Item 2.1 of this Instruction are represented by physical person depending on the declared income types.

Chapter 3. Final provisions

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

 

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