INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of August 7, 2017 No. 4481-U

About rules and terms of disclosure by parent credit institutions of banking groups of information on the accepted risks, procedures of their assessment, risk management and the capital and about the financial instruments which are switched on in calculation of own means (capital) of banking group

This Instruction 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, Art. 4225, Art. 4273, Art. 4295; 2017, No. 1, Art. 46; No. 14, Art. 1997; No. 18, Art. 2661, Art. 2669; No. 27, Art. 3950; No. 30, the Art. 4456) and article 8 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, Art. 4294, Art. 4295; 2017, No. 14, Art. 2000; No. 18, Art. 2661, Art. 2669; No. 25, Art. 3596; No. 30, Art. 4456; "The official Internet portal of legal information" (www.pravo.gov.ru), on July 26, 2017) establishes rules and terms of disclosure by parent credit institutions of banking groups of information on the accepted risks, procedures of their assessment, risk management and the capital (further - information on risks on the consolidated basis) and about the financial instruments which are switched on in calculation of own means (capital) of banking group including about all conditions and about terms of their release, repayment, converting, about other transactions with them and about essential changes of these tools (further - information on tools of the capital of banking group).

1. Parent credit institutions of banking groups open information on risks on the consolidated basis created according to the Instruction of the Bank of Russia of August 7, 2017 No. 4482-U "About form and procedure for disclosure by credit institution (parent credit institution of banking group) of information on the accepted risks, procedures of their assessment, risk management and the capital", the registered Ministry of Justice of the Russian Federation 01.11.2017 No. 48769:

annually no later than 150 calendar days after the termination of accounting year;

quarterly and on semi-annual basis no later than 60 calendar days after the reporting period.

2. The parent credit institution of banking group opens information on the tools of the capital of banking group included by parent credit institution of banking group in calculation of own means (capital) of banking group according to the Provision of the Bank of Russia of July 15, 2020 in No. 729-P "About technique of determination of own means (capital) and obligatory standard rates, allowances to capital adequacy ratios, numerical values of obligatory standard rates and the sizes (limits) of open foreign exchange positions of banking groups", the registered Ministry of Justice of the Russian Federation on October 7, 2020 No. 60292, and also information on form of the Section 4 "Main Characteristics of Tools of the Capital" of the reporting under form 0409808 "The report on the capital adequacy level for covering of risks (the published form)" established by the Instruction of the Bank of Russia of April 10, 2023 No. 6406-U "About forms, terms procedure for creation and submission of the reporting of credit institutions (banking groups) to the Central bank of the Russian Federation, and also about the list of information on activities of credit institutions (banking groups)" (it is registered by the Ministry of Justice of the Russian Federation on August 16, 2023, registration No. 74823), - on permanent basis.

Amendments are introduced in the specified information in process of release (attraction) of new tools of the capital, change of conditions and terms of release (attraction) of tools of the capital, implementation of payments for tools of the capital, their repayment, converting (write-off) or entering of other changes into conditions of release (attraction) of tools of the capital no later than the next day after day of their implementation.

3. The parent credit institution of banking group opens information provided by Items 1 and 2 of this Instruction on the official site on the Internet (further - the website of parent credit institution of banking group).

The parent credit institution of banking group places information provided by Items 1 and 2 of this Instruction on the website of parent credit institution of banking group in chronological procedure and specifies the name of information, the accounting period for which it is constituted.

4. Information, stipulated in Item 1 this Instruction, reveals parent credit institution of banking group or separately, or as a part of annual consolidated financial statements (intermediate consolidated financial statements). The decision on audit of information, stipulated in Item 1 this Instruction, parent credit institution of banking group accepts independently.

5. Separate disclosure of information, stipulated in Item 1 this Instruction, and information, the stipulated in Item 2 presents of the Instruction, is performed in the Section "Disclosure of Information for the Regulating Purposes" of the website of parent credit institution of banking group with indication of the complete or reduced (in the presence) trade name and the location of parent credit institution of banking group, the placement address in information systems public of annual consolidated financial statements (intermediate consolidated financial statements).

In case of disclosure of information, stipulated in Item 1 this Instruction, in consolidated financial statements in the separate Section "Disclosure of Information for the Regulating Purposes" the reference to the Section of the website of parent credit institution of banking group where the consolidated financial statements are placed is specified.

6. The parent credit institution of banking group provides open round-the-clock entry on the website of parent credit institution of banking group to information provided by Items 1 and 2 of this Instruction, to all interested persons for acquaintance without restrictions.

7. Information on the address of the website of parent credit institution of banking group, the Section of the website and date of disclosure of information provided by Items 1 and 2 of this Instruction is brought by parent credit institution of banking group to the attention of structural division of the Bank of Russia exercising supervision of activities of parent credit institution of banking group within three working days from the date of disclosure of information.

8. This Instruction is subject to official publication 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 July 28, 2017 No. 17) become effective since January 1, 2018.

9. From the date of entry into force of this Instruction to recognize invalid:

Instruction of the Bank of Russia of December 3, 2015 No. 3876-U "About forms, procedure and terms of disclosure by parent credit institutions of banking groups of information on the accepted risks, procedures of their assessment, risk management and the capital", registered by the Ministry of Justice of the Russian Federation on December 28, 2015 No. 40322;

Instruction of the Bank of Russia of December 28, 2015 No. 3918-U "About modification of Item 1 of the Instruction of the Bank of Russia of December 3, 2015 No. 3876-U "About forms, procedure and terms of disclosure by parent credit institutions of banking groups of information on the accepted risks, procedures of their assessment, risk management and the capital", registered by the Ministry of Justice of the Russian Federation on January 27, 2016 No. 40830.

10. The parent credit institution of banking group opens information specified in Item 1 of the Instruction of the Bank of Russia of December 3, 2015 to No. 3876-U "About forms, procedure and terms of disclosure by parent credit institutions of banking groups of information on the accepted risks, procedures of their assessment, risk management and the capital", registered by the Ministry of Justice of the Russian Federation on December 28, 2015 No. 40322, on January 27, 2016 No. 40830 (further - the Instruction of the Bank of Russia No. 3876-U), for 2017 according to the forms, procedure and terms established by the Instruction of the Bank of Russia No. 3876-U.

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