INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of November 12, 2018 No. 4967-U

About modification of 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"

1. Based on 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; No. 31, Art. 4754, Art. 4761, Art. 4830; 2018, No. 1, Art. 66; No. 18, Art. 2560, Art. 2576; No. 22, Art. 3043; No. 24, Art. 3400; No. 27, Art. 3950; No. 31, Art. 4852; No. 32, of the Art. 5100, of the Art. 5115) to bring in 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", registered by the Ministry of Justice of the Russian Federation on November 1, 2017 No. 48769, on June 29, 2018 No. 51480, the following changes.

1.1. In Item 1 of the word "-" to exclude the central partners.

1.2. In paragraph six of Item 2 of the word "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", the registered Ministry of Justice of the Russian Federation on December 14, 2016 No. 44718, on March 29, 2017 No. 46155 (further - the Instruction of the Bank of Russia No. 4212-U) "shall be replaced with words" Instruction of the Bank of Russia of October 8, 2018 No. 4927-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", the registered Ministry of Justice of the Russian Federation on December 13, 2018 No. 52992 (further - the Instruction of the Bank of Russia No. 4927-U)".

1.3. Subitems 4.1 - 4.3 items 4 to state in the following edition:

"4.1. Information provided in Items 6.4 and 6.5 of the Section I, Item 1.2 of Chapter 1 of the Section II, tables 3 is subject to annual disclosure. 1, 3.2, 3.5 of the Section III, table 3.6 of the Section III. 1, to Chapter 2, Items 3.1 and 3.2 of Chapter 3, Items 4.1 - 4.3 Chapters 4 of the Section IV, Items 5.2 and 5.3 of Chapter 5 of the Section IV, table 4.9 of the Section IV, Items 6.2 and 6.3 of Chapter 6 of the Section V, Item 7.3 of Chapter 7 of the Section VI, Chapter 10, Items 11.1 - 11.5 Chapters 11 of the Section VII, Sections VIII (except for Item 2.6 of the Section VIII) and IX (except for subitem 2.4.5 of Item 2.4 of the Section IX), Chapter 13 of the Section X and the Section XII of appendix to this Instruction.

4.2. Information provided in table 3.7 of the Section III is subject to semi-annual disclosure. 1, tables 4. 1, 4.2, 4.3 - 4.7, 4.10 Sections IV, tables 5.1 - 5.6, 5.8 of the Section V, tables 6. 1, 6.2 Sections VI, Chapter 8 of the Section VI, tables 6. 3, 6.4 Sections VI, tables 7. 1, 7.3 and Chapter 12 of the Section VII, table 10.1 of the Section X (starting with the reporting for the first half of the year 2018) appendices to this Instruction.

4.3. Information provided in the Section I (except for Items 6.4 and 6.5 of the Section I), Item 1 is subject to quarterly disclosure. 1, table 2.1 of the Section II, tables 3. 3, 3.4 Sections III, tables 4.1. 1, 4.1.2, 4.8 of the Section IV, table 5.7 of the Section V, table 7.2 of the Section VII, Item 2.6 of the Section VIII, subitem 2.4.5 of Item 2.4 of the Section IX, Chapter 14 of the Section X, Section XI of appendix to this Instruction.".

1.4. In appendix:

1.4.1. In the Section I:

in Item 2 to replace the word "4212-U" with the word "4927-U";

in item 4:

in subitem 4.1 to replace the word "4212-U" with the word "4927-U";

in table 1.1:

in the column 2 of line 2 of the word "Means of Credit Institutions", "Means of Clients, Not Being Credit Institutions" shall be replaced with words "The means of clients estimated on depreciated cost", "Financial liabilities, estimated at fair value through profit or loss";

in the column 3 lines 2 figures "15, 16" to replace with figures "16, 17";

in the column 3 of line 3 of figure "10" to replace with figures "11";

recognize line 3.2 invalid;

in the column 3 of line 4 to replace figure "9" with figures "10";

in line 6.2:

in column 5 of the word "own shares (shares) acquired (redeemed) from shareholders (participants)", subject to step-by-step exception "shall be replaced with words" other indicators reducing sources of the added capital";

in the column 6 of figure "41.1.2" to replace with figures "41";

to state the column 2 of line 7 in the following edition: "Means in credit institutions", "The net loan debt estimated on depreciated cost", "Net investments at the financial assets estimated at fair value through other comprehensive income", "Net investments at the securities and other financial assets estimated on depreciated cost (except loan debt)", everything, including:";

in the column 5 of line 7.5 and the column 5 of line 7.6 words of "the financial organizations" shall be replaced with words "and other tools providing general capability to absorption of losses of the financial organizations";

in subitem 4.2.1 to replace the word "4212-U" with the word "4927-U";

in table 1.2:

in the column 3 lines of 1 figure "26, 27" to replace with figures "22, 23";

in line 2:

state column 2 in the following edition: "The financial liabilities estimated on depreciated cost", "Financial liabilities, estimated at fair value through profit or loss", everything including:";

in the column 3 figures "17, 18" to replace with figures "15, 16";

in the column 3 of line 3 of figure "10" to replace with figure "9";

recognize line 3.2 invalid;

in the column 3 of line 4 of figure "12.1" to replace with figures "11.1";

in the column 3 of line 5 of figure "21.1" to replace with figures "17.1";

in the column 3 of line 6 to replace figure "8" with figures "24";

in line 6.2:

in column 5 of the word "own shares (shares) acquired (redeemed) from shareholders (participants)", subject to step-by-step exception "shall be replaced with words" other indicators reducing sources of the added capital";

in the column 6 of figure "41.1.2" to replace with figures "41";

in line 7:

in column 2 of the word "Financial Assets, Available for Sale" and "Investments Withheld before Repayment" shall be replaced with words "The financial assets estimated at fair value through other comprehensive income" and "Financial assets, estimated at fair value through profit or loss";

in the column "6, 7, 9" to replace 3 figures with figures "4.1, 5, 6";

in table 1.3:

in the column 5 of line 3 to replace figure "4" with figure "6";

in the column 5 of line 3.1 to replace figure "4.1" with figure "6";

in the column 5 of line 3.2 to replace figure "4.2" with figure "6";

in line 4:

add column 2 with words ", estimated on depreciated cost";

in the column 5 of figure "6.1" to replace with figures "4.1.1";

in line 5:

add column 2 with words ", estimated on depreciated cost";

in the column 5 of figure "6.2" to replace with figures "4.1.2";

in the column 5 of line 6 to replace figure "5" with figures "6.1.1, 6.2.1";

in line 7:

in column 2 of the word "available for sale" shall be replaced with words "estimated at fair value through other comprehensive income";

in the column 5 to replace figure "7" with figure "5";

in the column 5 of line 7.5 and the column 5 of line 7.6 words of "the financial organizations" shall be replaced with words "and other tools providing general capability to absorption of losses of the financial organizations";

in the column 5 of line 8 of figure "12" to replace with figures "11";

in the column 5 of line 9 of figure "14" to replace with figures "12";

in line 10:

state column 2 in the following edition: "Investments in the securities and other financial assets estimated on depreciated cost (except loan debt)";

add column 5 with figures "4.2";

in the column 5 of line 11 to replace figure "8" with figure "7";

in the column 5 of line 12 of figure "11" to replace with figures "10";

in the column 5 of line 12.1 of figure "11.1" to replace with figures "10.1";

in the column 5 of line 12.2 of figure "11.2" to replace with figures "10.2";

in the column 5 of line 12.3 of figure "11.3" to replace with figures "10.3";

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