INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of January 16, 2017 No. 4265-U

About modification of the Instruction of the Bank of Russia of December 3, 2012 No. 2923-U "About disclosure and submission of consolidated financial statements by parent credit institutions of banking groups"

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 December 23, 2016 No. 35) to bring in the Instruction of the Bank of Russia of December 3, 2012 No. 2923-U "About disclosure and submission of consolidated financial statements by parent credit institutions of banking groups", registered by the Ministry of Justice of the Russian Federation on December 20, 2012 No. 26213, on November 29, 2013 No. 30495, on April 13, 2016 No. 41795 ("the Bulletin of the Bank of Russia" of December 26, 2012 No. 75, of December 10, 2013 No. 71, of April 27, 2016 No. 41), the following changes.

1.1. The fifth Item 1 to state the paragraph in the following edition:

"Together with intermediate consolidated financial statements for the first half of the year the audit opinion according to it or other document constituted by results of verification of the specified reporting according to standards of auditor activities is published. If the intermediate consolidated financial statements for the first quarter and (or) nine months were performed, the specified reporting reveals together with the audit opinion of auditing organization or other document constituted by results of verification of the specified reporting according to standards of auditor activities.

1.2. In item 4:

the paragraph one to add with the offer of the following content: "If the parent credit institution of banking group makes the decision on placement of the reporting in other, other than the website of parent credit institution of banking group, the place, she posts information on the place of disclosure of the reporting on the website of parent credit institution of banking group.";

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