INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of May 24, 2017 No. 4383-U

About forms, terms and procedure for creation and submission to the Bank of Russia of the reporting by microfinance companies and microcredit companies, procedure and terms of disclosure of accounting (financial) records and audit opinion of microfinance company

This Instruction based on article 15 of the Federal Law of July 2, 2010 No. 151-FZ "About microfinancial activities and the microfinancial organizations" (The Russian Federation Code, 2010, No. 27, Art. 3435; 2011, No. 27, Art. 3880; No. 49, Art. 7040; 2013, No. 26, Art. 3207; No. 30, Art. 4084; No. 51, Art. 6683, Art. 6695; 2014, No. 26, Art. 3395; 2015, No. 27, Art. 4001; No. 29, Art. 4357; 2016, No. 1, Art. 27; No. 27, the Art. 4163, the Art. 4225), articles 76.6 and 76.7 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, Art. 4225, Art. 4273, Art. 4295; No. 14, the Art. 1997) establishes 2017,:

forms, terms and procedure for creation and representation by microfinance company and microcredit company (further in case of joint mentioning - the microfinancial organization) in the Bank of Russia:

report on microfinancial activities of microfinance company (appendix 1 to this Instruction),

report on microfinancial activities of the microcredit company (appendix 2 to this Instruction),

report on the weighted average values of all-in cost of consumer microloans (appendix 3 to this Instruction),

report on staff of governing bodies of the microfinancial organization (appendix 4 to this Instruction),

the report on approval of the agenda by authorized body of microfinance company of general shareholder meeting (participants) containing question of approval of auditing organization (auditor) (appendix 5 to this Instruction)

report of microfinance company on auditing organization (auditor) (appendix 6 to this Instruction),

the report on persons to whom microfinance company carrying out identification (appendix 7 to this Instruction) is entrusted;

terms of submission to the Bank of Russia of accounting (financial) records of the microfinancial organization;

procedure and terms of disclosure by microfinance company of accounting (financial) records and audit opinion.

1. The report on microfinancial activities of microfinance company, the report on microfinancial activities of the microcredit company, the report on the weighted average values of all-in cost of consumer microloans, the report on staff of governing bodies of the microfinancial organization, the report on approval of the agenda by authorized body of microfinance company of general shareholder meeting (participants) containing question of approval of auditing organization (auditor), the report of microfinance company on auditing organization (auditor) and the report on persons to which microfinance company carrying out identification is entrusted (further - the reporting) are represented to the Bank of Russia together with the cover letter in electronic form, signed by the strengthened qualified digital signature, according to requirements of the Instruction of the Bank of Russia of December 21, 2015 No. 3906-U "About order of interaction of the Bank of Russia with not credit financial credit institutions and other participants of information exchange in case of

use of information resources of the Bank of Russia, including private office by them, and also procedure and terms of the direction other participants of information exchange of the notification on use or notifications on refusal of use of private office", No. 41289 registered by the Ministry of Justice of the Russian Federation on March 1, 2016.

2. In case of identification by the microfinancial organization of the facts of submission to the Bank of Russia of the reporting containing incorrect and (or) irrelevant measure values for any accounting period within the last 3 years, the corrected reporting shall be directed within 10 working days following behind day of emergence of the bases for modification. When forming the electronic document with the corrected reporting the reporting for other accounting periods does not join in it. In case of need modification of the reporting provided for several accounting periods, each corrected reporting goes to the Bank of Russia for each accounting period the separate electronic document to which the file containing list of incorrect and (or) irrelevant measure values with the description of the reasons of their reflection is attached.

3. If the reporting is provided in response to the received instruction or bank inquiry of Russia, in the cover letter to the reporting, in addition to outgoing date and registration number of the microfinancial organization, information on date and number of the instruction or bank inquiry of Russia is specified.

4. If the last day of term of submission of the reporting falls on the output or non-working holiday recognized by that legislation of the Russian Federation, then the termination of term of submission of the reporting is transferred to the next working day following it.

5. The accounting (financial) records of microfinance company for the first quarter, the first half of the year and nine months of calendar year (further - intermediate accounting (financial) records) are submitted in the Bank of Russia no later than 30 calendar days upon termination of the accounting period in time.

6. The annual accounting (financial) accounts of the microfinancial organization are submitted in the Bank of Russia no later than April 1 of the year following after accounting year in time. Microfinance companies represent to the Bank of Russia together with such annual accounting (financial) accounts audit opinion about it.

7. The annual accounting (financial) accounts of microfinance company together with audit opinion about it are subject to obligatory disclosure no later than July 1 of the year following after accounting year in time.

The intermediate accounting (financial) records of microfinance company shall be opened within 40 calendar days after the termination of the first quarter, the first half of the year and nine months of calendar year.

If concerning intermediate accounting (financial) records of microfinance company audit is booked, the audit opinion about intermediate accounting (financial) records shall be opened together with the specified intermediate accounting (financial) records of microfinance company.

8. Annual accounting (financial) accounts of microfinance company, intermediate accounting (financial) records of microfinance company and audit opinions about them reveal by their placement in open entry on the Internet.

Annual accounting (financial) accounts and intermediate accounting (financial) records of microfinance company, audit opinions about them are placed consistently in chronological procedure for the term of at least 3 years from the date of their placement.

9. In case of impossibility (restriction) of access for interested persons to the opened annual accounting (financial) accounts and intermediate accounting (financial) records, audit opinions about them placed on the Internet as a result of emergence of technical, program or other failures the microfinance company takes actions directed to their elimination and renewal of access for interested persons to the specified information, places the announcement on the Internet which shall contain the reason, date and time of the termination (restriction) of access, and also date and time of renewal of access to annual accounting (financial) accounts and intermediate accounting (financial) records, audit opinions about them.

10. The reporting established by this Instruction, and accounting (financial) records are represented to the Bank of Russia since the accounting period in which this Instruction became effective.

11. The list of the reporting and the other information represented by the microfinancial organizations to the Bank of Russia is given in appendix 8 to this Instruction.

12. This Instruction becomes effective after 10 days after day of its official publication.

13. From the date of entry into force of this Instruction to declare invalid the Instruction of the Bank of Russia of March 11, 2016 No. 3979-U "About forms, terms and procedure for creation and submission to the Bank of Russia of the documents containing the report on microfinancial activities and the report on staff of governing bodies of the microfinancial organization", registered by the Ministry of Justice of the Russian Federation on March 25, 2016 No. 41578.

Appendix 1

to the Instruction of the Bank of Russia of May 24, 2017 No. 4383-U "About forms, terms and procedure for creation and submission to the Bank of Russia of the reporting by microfinance companies and microcredit companies, procedure and terms of disclosure of accounting (financial) records and audit opinion of microfinance company"

The report on microfinancial activities of microfinance company as of "__" __________ ____.

 

                                                 Form code on OKUD 0420840

 

                                                 Monthly

 

Section I. General information about microfinance company

 

Subsection 1. Details of microfinance company

 

Full trade name	Code on the All-Russian Qualifier of Form of Business (ARQFB)	Identification Taxpayer Number (ITN)	Primary State Registration Number (PSRN)	Registration number in the state register of the microfinancial organizations	Location and address
1	2	3	4	5	6

 

Address of the actual stay	The address for receipt of post correspondence	Phone number	Number of the fax	E-mail address	The website address on the Internet
7	8	9	10	11	12

 

Subsection 2. Data on separate divisions of microfinance company

 

Name of separate division	Type of separate division	Address of the actual finding of separate division	Phone number (fax) of separate division	E-mail address of separate division	Instruction on implementation of microfinancial activities	Cash amount, provided by separate division under agreements of microloan and loan, thousand rubles.
13	14	15	16	17	18	19

 

Subsection 3. Data on the accounts of microfinance company opened in credit institutions

 

Full trade name of credit institution (branch)	Address of the actual finding of credit institution (branch)	Bank Identification Code (BIC)	Account type	Account number	Account currency code	Date of opening of the account	Interest rate
20	21	22	23	24	25	26	27

 

Subsection 4. Information about the largest creditors of microfinance company

 

Full trade name of the legal entity or First name, middle initial, last name physical person	Identification Taxpayer Number (ITN)	Primary State Registration Number (PSRN)	Outstanding amount before the creditor, thousand rubles.
28	29	30	31

 

Subsection 5. Information about the largest borrowers of microfinance company

 

Full trade name of the legal entity or First name, middle initial, last name physical person	Identification Taxpayer Number (ITN)	Primary State Registration Number (PSRN)	Cash amount, provided under agreements of microloan and loan, thousand rubles.
32	33	34	35

 

Section II. Main indicators of activities of microfinance company

 

Subsection 1. Data on microloans (except for data on online microloans)

 

Line number	Name of indicator	Value
1	2	3
2.1.	Outstanding amount on principal debt on the issued microloans by the end of the reporting period, to the thousand rubles including issued to the following subjects:
2.1.1	to individual entrepreneurs, thousand rubles, including:
2.1.1.1	being subjects of small and medium business, thousand rubles.
2.1.2	to legal entities, thousand rubles, including:
2.1.2.1	being subjects of small and medium business, thousand rubles.
2.1.3	to physical persons, thousand rubles, including:
2.1.3.1	in the amount no more than 30 thousand rubles for the term of no more than 30 days inclusive, thousand rubles.
2.2	Outstanding amount on interest incomes on the issued microloans by the end of the reporting period, to the thousand rubles including issued to the following subjects:
2.2.1	to individual entrepreneurs, thousand rubles, including:
2.2.1.1	being subjects of small and medium business, thousand rubles.
2.2.2	to legal entities, thousand rubles, including:
2.2.2.1	being subjects of small and medium business, thousand rubles.
2.2.3	to physical persons, thousand rubles, including:
2.2.3.1	in the amount no more than 30 thousand rubles for the term of no more than 30 days inclusive, thousand rubles.
2.3	The number of current agreements of microloan by the end of the reporting period, piece including concluded with the following subjects:
2.3.1	individual entrepreneurs, piece, including:
2.3.1.1	the being subjects of small and medium business, piece.
2.3.2	legal entities, piece, including:
2.3.2.1	the being subjects of small and medium business, piece.
2.3.3	physical persons, piece, including:
2.3.3.1	in the amount no more than 30 thousand rubles for the term of no more than 30 days inclusive, piece.
2.4	The number of borrowers according to current agreements of microloan by the end of the reporting period, unit, including:
2.4.1	individual entrepreneurs, unit, including:
2.4.1.1	being subjects of small and medium business, piece.
2.4.2	legal entities, unit, including:
2.4.2.1	being subjects of small and medium business, piece.
2.4.3	physical persons, people, including:
2.4.3.1	no more than 30 thousand rubles which received microloan (microloans) in the amount for the term of no more than 30 days inclusive, persons.
2.5	The number of the agreements of microloan signed for the accounting period, piece including with the following subjects:
2.5.1	individual entrepreneurs, piece, including:
2.5.1.1	the being subjects of small and medium business, piece.
2.5.2	legal entities, piece, including:
2.5.2.1	the being subjects of small and medium business, piece.
2.5.3	physical persons, piece, including:
2.5.3.1	in the amount no more than 30 thousand rubles for the term of no more than 30 days inclusive, piece.
2.6	The amount of the microloans issued for the accounting period to the following subjects, thousand rubles:
2.6.1	to individual entrepreneurs, thousand rubles, including:
2.6.1.1	being subjects of small and medium business, thousand rubles.
2.6.2	to legal entities, thousand rubles, including:
2.6.2.1	being subjects of small and medium business, thousand rubles.
2.6.3	to physical persons, thousand rubles, including:
2.6.3.1	in the amount no more than 30 thousand rubles for the term of no more than 30 days inclusive, thousand rubles.
2.7	Cash amount and (or) cost of other property, arrived on account of debt repayment on principal debt under agreements of microloan for the accounting period, thousand rubles, including:
2.7.1	cash amount, thousand rubles.
2.8	Cash amount and (or) cost of other property, arrived on account of debt repayment on interest incomes under agreements of microloan for the accounting period, thousand rubles, including:
2.8.1	cash amount, thousand rubles.
2.9	Cash amount and (or) cost of other property, arrived on account of debt repayment on penalty (penalties and penalty fee) under agreements of microloan for the accounting period, thousand rubles, including:
2.9.1	cash amount, thousand rubles.
2.10	Outstanding amount under agreements of microloan, written off for the accounting period, thousand rubles, including:
2.10.1	on principal debt, thousand rubles, including:
2.10.1.1	for the provision account on possible losses on loans or at the expense of other sources, thousand rubles.

 

Subsection 2. Data on online microloans (except for data on microloans)

 

Line number	Name of indicator	Value
1	2	3
2.11	Outstanding amount on principal debt on the issued online microloans by the end of the reporting period, thousand rubles, including:
2.11.1	issued in the amount no more than 30 thousand rubles for the term of no more than 30 days inclusive, thousand rubles.
2.12	Outstanding amount on interest incomes on the issued online microloans by the end of the reporting period, thousand rubles, including:
2.12.1	issued in the amount no more than 30 thousand rubles for the term of no more than 30 days inclusive, thousand rubles.
2.13	Number of current agreements of online microloan by the end of the reporting period, piece, including:
2.13.1	prisoners on the amount no more than 30 thousand rubles for the term of no more than 30 days inclusive, piece.
2.14	The number of borrowers according to current agreements of online microloan by the end of the reporting period, unit, including:
2.14.1	no more than 30 thousand rubles which received online microloan (online microloans) in the amount for the term of no more than 30 days inclusive, piece.
2.15	The number of the agreements of online microloan signed for the accounting period, piece including:
2.15.1	on the amount no more than 30 thousand rubles for the term of no more than 30 days inclusive, piece.
2.16	The amount of the online microloans issued for the accounting period, thousand rubles including:
2.16.1	in the amount no more than 30 thousand rubles for the term of no more than 30 days inclusive, thousand rubles.
2.17	Cash amount and (or) cost of other property, arrived on account of debt repayment on principal debt under agreements of online microloan for the accounting period, thousand rubles, including:
2.17.1	cash amount, thousand rubles.
2.18	Cash amount and (or) cost of other property, arrived on account of debt repayment on interest incomes under agreements of online microloan for the accounting period, thousand rubles, including:
2.18.1	cash amount, thousand rubles.
2.19	Cash amount and (or) cost of other property, arrived on account of debt repayment on penalty (penalties and penalty fee) under agreements of online microloan for the accounting period, thousand rubles, including:
2.19.1	cash amount, thousand rubles.
2.20	Outstanding amount under agreements of online microloan, written off for the accounting period, thousand rubles, including:
2.20.1	on principal debt, thousand rubles.

 

Subsection 3. Data on the funds raised from legal entities

 

Line number	Name of indicator	Value
1	2	3
2.21	Outstanding amount by the end of the reporting period on principal debt according to loan agreements and credit agreements signed with legal entities, thousand rubles including:
2.21.1	under the agreements signed with credit institutions, thousand rubles.
2.22	Outstanding amount by the end of the reporting period on percent on the loan agreements and credit agreements signed with legal entities, thousand rubles including:
2.22.1	under the agreements signed with credit institutions, thousand rubles.
2.23	The number of the legal entities who provided to microfinance company money according to loan agreements and credit agreements for the accounting period, unit including:
2.23.1	the number of the credit institutions which granted to microfinance company the loans (loans), piece.
2.24	Cash amount, provided to microfinance company by legal entities according to loan agreements and credit agreements for the accounting period, thousand rubles, including:
2.24.1	provided by credit institutions according to loan agreements and credit agreements for the accounting period, thousand rubles.

 

Subsection 4. Data on the funds raised from physical persons, including from individual entrepreneurs

 

Line number	Name of indicator	Value
1	2	3
2.25	Outstanding amount on principal debt according to the loan agreements signed with physical persons, including individual entrepreneurs, by the end of the reporting period, thousand rubles including:
2.25.1	with physical persons, including the individual entrepreneurs who are not founders (members, participants, shareholders), thousand rubles.

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