INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of October 25, 2013 No. 3096-U

About modification of the Provision of the Bank of Russia of December 28, 2012 No. 395-P "About technique of determination of size and assessment of sufficiency of own means (capital) of credit institutions ("Basel III")"

1. 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 October 14, 2013 No. 22) to bring in the Provision of the Bank of Russia of December 28, 2012 No. 395-P "About technique of determination of size and assessment of sufficiency of own means (capital) of credit institutions ("Basel III")", registered by the Ministry of Justice of the Russian Federation on February 22, 2013 No. 27259 ("the Bulletin of the Bank of Russia" of February 27, 2013 No. 11), the following changes.

1.1. State the name in the following edition:

"About technique of determination of size of own means (capital) of credit institutions ("Basel III")".

1.2. In Item 2:

in subitem 2.1:

in subitem 2.1.1:

to add the paragraph of Russia, the sixth after the word, with the words "or the notification on results of which release is provided to the Bank of Russia";

add with paragraphs of the following content:

"By reorganization in the form of accession of credit institution in form of business of joint-stock company increase in the authorized capital of the attaching credit institution due to converting of shares of the attached credit institution and for capitalization account of own means is taken into consideration of sources of the basic capital from the date of modification of the information about the legal entity containing in the Unified State Register of Legal Entities about the termination of activities of the attached credit institution.

By reorganization in the form assuming creation of the new legal entity, the authorized capital of the credit institution created as a result of reorganization created due to converting of shares of the reorganized credit institutions it is taken into consideration of sources of the basic capital from the date of entering into the Unified State Register of Legal Entities of data on creation of the new legal entity.";

in paragraph four of subitem 2.1.2 of the word of "state registration of transition to society of share or part of share in the authorized capital of society" shall be replaced with words "entering of record into the Unified State Register of Legal Entities in connection with change of list of members of credit institution";

the fifth subitem 2.1.3 after the word of "release" to add the paragraph with words "shares or submission to the Bank of Russia of the notification on share issue results";

in paragraph three of subitem 2.1.5 of the word" (the individual auditor)" to exclude;

in paragraph one of subitem 2.1.6 of the word" (the individual auditor)" to exclude;

in subitem 2.1.7:

word in paragraph one" (the individual auditor)" to exclude;

third after figures "10603," to add the paragraph with figures "10609,", after the word "Provisions)", to add with figures "70615,";

the fourth after figures "10605," to add the paragraph with figures "10610,", after the word "Provisions)", to add with figures "70616,";

add with paragraphs of the following content:

"For the purpose of this provision derivative financial instruments are used in the value specified in Items 1.1 and 1.2 of the Provision of the Bank of Russia of July 4, 2011 to No. 372-P "About procedure for conducting financial accounting of derivative financial instruments", No. 21445 registered by the Ministry of Justice of the Russian Federation on July 22, 2011 ("the Bulletin of the Bank of Russia" of August 4, 2011 No. 43).

In case of determination of the profit of the current year included in the calculation of the basic capital, remaining balance which are registered on balance sheet accounts No. No. 10603, of 10605, of 70602, of 70607, in the part relating to revaluation of securities which current (fair) value is determined differently than the weighted average price disclosed by the organizer of trade in the security market according to Item 7.7 of the Regulations on activities for the organization of trade in the security market approved by the order of the Federal Service for Financial Markets of December 28, 2010 No. 10-78/pz-n "About approval of the Regulations on activities for the organization of trade in the security market", the registered Ministry of Justice of the Russian Federation on March 25, 2011 No. 20295, on December 9, 2011 No. 22527, on June 1, 2012 No. 24428, on December 18, 2012 No. 26176, on August 30, 2013 No. 29801 (The bulletin of regulations of federal executive bodies, 2011, No. 18; The Russian newspaper of December 14, 2011, of July 6, 2012, of December 24, 2012, of September 19, 2013) (further - the Provision of FFMS No. 10-78/pz-n), and in cases if securities are traded on the foreign organized markets, - differently than the weighted average price disclosed according to the procedure, established by the corresponding national legal system (authorized body), are considered according to the procedure established by subitem 8.1 of Item 8 of this provision.

Since October 1, 2014 in case of determination of the profit of the current year included in the calculation of the basic capital, the income and expenses from derivative financial instruments creating remaining balance on balance sheet accounts No. No. 70613, of 70614, are considered in full.";

in subitem 2.1.8:

the paragraph third before figures ", 70801" to add with figures ", 70715";

the paragraph the fourth before figures ", 70802" to add with figures ", 70716";

in paragraph five of the word "on balance sheet accounts No. No. 10603, 10605, and also" to exclude;

add with paragraphs of the following content:

"In case of determination of the profit of prior years included in the calculation of the basic capital, remaining balance which are registered on balance sheet accounts No. No. 10801, of 10901, of 70702, of 70707, of 70801, of 70802, in the part relating to revaluation of securities which current (fair) value is determined differently than the weighted average price disclosed by the organizer of trade in the security market according to Item 7.7 of the Provision of FFMS No. 10-78/pz-n and in cases if securities are traded on the foreign organized markets, - differently than the weighted average price disclosed according to the procedure, established by the corresponding national legal system (authorized body), are considered according to the procedure established by subitem 8.1 of Item 8 of this provision.

Since October 1, 2014 in case of determination of the profit of prior years included in the calculation of the basic capital, the income and expenses from derivative financial instruments creating remaining balance on balance sheet accounts No. No. 10801, of 10901, of 70713, of 70714, of 70801, of 70802, are considered in full.";

in subitem 2.2:

in the paragraph the second subitem 2.2.1 of the word "No. No. 607" shall be replaced with words "No. No. 60701";

third subitem 2.2.2 to state the paragraph in the following edition:

"The size of the deferred tax assets depending on future profit of credit institution reducing the amount of sources of the basic capital is determined based on data of the balance sheet account No. 61703 "Deferred tax asset on the losses postponed for the future". The corresponding deferred tax liability taken into consideration of the balanced (curtailed) amount of deferred tax asset is determined based on data of the balance sheet account 61701 "Deferred tax liability".";

the fifth subitem 2.2.3 to state the paragraph in the following edition:

"The size of the deferred tax assets which are not depending on future profit of credit institution reducing the amount of sources of the basic capital is determined based on data of the balance sheet account No. 61702 "Deferred tax asset on deductible temporary differences". The corresponding deferred tax liability taken into consideration of the balanced (curtailed) amount of deferred tax asset is determined based on data of the balance sheet account No. 61701 "Deferred tax liability".";

in subitem 2.2.4:

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