INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of February 27, 2017 No. 4302-U

"About modification of the Instruction of the Bank of Russia of November 24, 2016 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"

1. Based on article 57 of 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. 40, Art. 5318; No. 45, Art. 6154; No. 52, Art. 7543; 2015, No. 1, Art. 4, Art. 37; No. 27, Art. 3958, Art. 4001; No. 29, Art. 4348, Art. 4357; No. 41, Art. 5639; No. 48, Art. 6699; 2016, No. 1, Art. 23, Art. 46, Art. 50; No. 26, Art. 3891; No. 27, the Art. 4225, the Art. 4273, the Art. 4295), article 43 of the Federal law "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; 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. 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, Art. 7351; 2012, No. 27, Art. 3588; No. 31, Art. 4333; No. 50, Art. 6954; No. 53, Art. 7605, Art. 7607; 2013, No. 11, Art. 1076; No. 19, Art. 2317, Art. 2329; No. 26, Art. 3207; No. 27, Art. 3438, Art. 3477; No. 30, Art. 4084; No. 40, Art. 5036; No. 49, Art. 6336; No. 51, Art. 6683, Art. 6699; 2014, No. 6, Art. 563; No. 19, Art. 2311; No. 26, Art. 3379, Art. 3395; No. 30, Art. 4219; No. 40, Art. 5317, Art. 5320; No. 45, Art. 6144, Art. 6154; No. 49, Art. 6912; No. 52, Art. 7543; 2015, No. 1, Art. 37; No. 17, Art. 2473; No. 27, Art. 3947, Art. 3950; No. 29, Art. 4355, Art. 4357, Art. 4385; No. 51, Art. 7243; 2016, No. 1, Art. 23; No. 15, Art. 2050; No. 26, Art. 3860; No. 27, the Art. 4294, the Art. 4295) 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 February 20, 2017 No. 4) to bring in the Instruction of the Bank of Russia of November 24, 2016 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", registered by the Ministry of Justice of the Russian Federation on December 14, 2016 No. 44718, the following changes.

1.1. 1 after the Procedure for creation and submission of the reporting under form 0409157 "Data on large creditors (investors) of credit institution" to add appendix with form of the reporting 0409159 of "Data on bank accounts, accounts on deposits of separate categories of legal entities and letters of credit" and Procedure for creation and submission of the reporting under form 0409159 "Data on bank accounts, accounts on deposits of separate categories of legal entities and letters of credit" in edition of appendix to this Instruction.

1.2. Add appendix 2 with line 55a of the following content:

2. This Instruction is subject to official publication and becomes effective since March 31, 2017.

Appendix

to the Instruction of the Bank of Russia of February 27, 2017 No. 4302-U "About modification of the Instruction of the Bank of Russia of November 24, 2016 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"

Data on bank accounts, accounts on deposits of separate categories of legal entities and letters of credit
for _______________.

The complete or reduced trade name of credit institution ____________________________________

Address (location) of credit institution ______________________

Form code on OKUD 0409159

Quarter

Head                                              (First name, middle initial, last name)
Contractor                                               (First name, middle initial, last name)
Phone:

Procedure for creation and submission of the reporting under form 0409159 "Data on bank accounts, accounts on deposits of separate categories of legal entities and letters of credit"

1. The purpose of introduction of the reporting under form 0409159 "Data on bank accounts, accounts on deposits of separate categories of legal entities and letters of credit" (further - the Report) is receipt of information by the Bank of Russia necessary for implementation of monitoring of credit institutions in which the following categories of legal entities place means:

the legal entities falling under operation of the Federal Law of July 21, 2014 No. 213-FZ "About opening of bank accounts and letters of credit about the conclusion of bank deposit agreements, contracts for maintaining the register of owners of securities by the economic societies having strategic importance for defense industry complex and safety of the Russian Federation and modification of separate legal acts of the Russian Federation" (The Russian Federation Code, 2014, No. 30, Art. 4214; 2015, No. 1, Art. 37; 2016, No. 1, Art. 11);

the state corporations and state-owned companies created based on the Federal Laws;

legal entities (except for credit institutions) with the state participation, and also the legal entities who are under their direct or indirect control including affiliated and dependent societies;

state non-budgetary funds.

2. The report is constituted in general on credit institution in quarter and it is represented credit institutions in territorial office of the Bank of Russia no later than the 15th working day of the month following reporting quarter.

3. In the Report the data on bank accounts, accounts on deposits and the covered (deposited) letters of credit created by each legal entity on each account (letter of credit) are specified.

3.1. In Section 1 of the Report information on the legal entities specified in the paragraph second and third Item of 1 this Procedure is specified. When filling Section 1 of the Report information included in the reference book of the organizations for forming of Section 1 of the Report which is brought by the Bank of Russia to the attention of credit institutions within the software can be used.

3.2. In Section 2 of the Report information on the legal entities specified in paragraph four of Item of 1 this Procedure is specified. Information on the legal entities included in the Section 1, in Section 2 of the Report is not specified. When filling Section 2 of the Report information included in the reference book for forming of Section 2 of the Report which is brought by the Bank of Russia to the attention of credit institutions within the software is used. Section 2 of the Report is filled in with credit institutions since the accounting period in which the reference book for forming of Section 2 of the Report was brought by the Bank of Russia to the attention of credit institutions.

3.3. In Section 3 of the Report accounts information on deposits, open for state non-budgetary funds are specified.

4. The report is filled in in the following procedure.

In column 2 of the Report the reduced trade name (in the absence of that the full trade name is specified) the legal entity according to entry in the Unified State Register of Legal Entities about its registration is specified.

In column 3 of the Report the primary state registration number of the legal entity is specified.

In column 4 of the Report identification taxpayer number of the legal entity is specified.

In column 5 of the Report number of the personal account opened for the legal entity is specified.

In column 6 of the Report the digital currency code of the account according to the All-Russian Classification of Currencies (ARCC) is specified.

In columns 7 and 12 of the Report date of opening (closing) of the account in the dd.mm.gggg format where "дд" - day, by "mm" - month, "гггг" - year is specified. If for date of creation of the Report of accounts is acting, then in column 12 of the Report the symbol "X" is put down.

In columns 8 and 11 of the Report data on the amount of balance in cash on the account for the beginning (end) of the accounting period are provided in the whole thousands of rubles. Opening balance for the beginning of the accounting period and closing balance by the end of the reporting period on accounts in foreign currency are converted into rubles on the official rate of foreign currency in relation to the ruble established by the Bank of Russia (cross-rate), operating for the beginning and the end of the accounting period respectively.

In columns 9 and 10 of the Report transactions on transfer and cash write-off on each personal account for the accounting period in the whole thousands of rubles are specified. Recalculation in rubles of the transaction amounts made in foreign currency is performed on each transaction on the official rate of foreign currency in relation to the ruble established by the Bank of Russia (cross-rate), operating for date of its implementation, and the received values are summed up.

Results of transactions on revaluation of the means expressed in foreign currency are not reflected.

Column 13 of the Report is intended for specifying of the additional information.

When filling Section 3 in column 13 of the Report the basis for opening of the account with use of the following codes is specified:

1 - the order of the Government of the Russian Federation of January 27, 2012 No. 38 "About approval of Rules of investment of means of the insurance premiums for financing of funded pension which arrived within financial year in the Pension Fund of the Russian Federation" (The Russian Federation Code, 2012, No. 6, Art. 683; 2013, No. 36, Art. 4578; 2015, No. 1, Art. 286; No. 16, Art. 2385; No. 33, Art. 4824; 2016, No. 20, Art. 2829);

2 - the order of the Government of the Russian Federation of December 24, 2012 No. 1396 "About approval of Rules of forming, placement and expenditure of reserve of funds for implementation of compulsory social insurance from labor accidents and occupational diseases" (The Russian Federation Code, 2012, No. 53, Art. 7947; 2013, No. 13, Art. 1559; No. 52, Art. 7213; 2014, No. 32, Art. 4500; 2015, No. 1, Art. 282; No. 44, Art. 6139; 2016, No. 20, Art. 2829; "The official Internet portal of legal information" (www.pravo.gov.ru), on February 17, 2017);

3 - the order of the Government of the Russian Federation of December 31, 2010 No. 1225 "About placement of temporarily available funds of Federal Compulsory Health Insurance Fund and territorial funds of compulsory medical insurance" (The Russian Federation Code, 2011, No. 2, Art. 388; 2014, No. 23, Art. 2980; No. 32, Art. 4500; 2016, No. 20, Art. 2829);

4 - other basis.

When specifying the code "4" in column 13 of Section 3 of the Report details of the regulatory legal act which is the basis for the conclusion of bank deposit agreement (deposit) are also specified.

5. Data on the covered (deposited) letters of credit are reflected credit institution - the issuer in Sections 1 and 2 of the Report taking into account the following features.

In column 5 of the Report number of the letter of credit assigned by credit institution - the issuer is specified.

In column 6 of the Report the digital currency code in which the amount of the letter of credit, according to the All-Russian Classification of Currencies (ARCC) is expressed is specified.

In column 7 of the Report date of opening of the letter of credit in the dd.mm.gggg format where "дд" - day, by "mm" - month, "гггг" - year is specified.

In columns 8 and 11 of the Report information on unused balance of cover amount (in the presence of the specified information) or the amount of the letter of credit according to the procedure, similar to reflection of data on accounts is specified.

In column 12 of the Report the closing date or expiry date of the letter of credit specified in the letter of credit, in the dd.mm.gggg format where "дд" - day, by "mm" - month, "гггг" - year is specified.

If the letter of credit is closed in the accounting period, in column 13 of the Report the reason of its closing is specified (the expiration of the letter of credit, refusal of use of the letter of credit, complete or partial payment, complete or partial response and so on).".

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