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It is registered

Ministry of Justice

Russian Federation

On February 19, 2020 No. 57565

INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of January 14, 2020 No. 5386-U

About structure and procedure for disclosure by the Bank of Russia of information containing in the reporting of credit institutions (banking groups)

Based on part two of 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; 2018, No. 53, of the Art. 8440) this Instruction establishes structure and procedure for disclosure by the Bank of Russia on the official site on the Internet of information containing in the reporting of credit institutions (banking groups) represented to the Bank of Russia according to 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; 2013, No. 27, Art. 3438).

1. The Bank of Russia opens on the official site on the Internet the following information represented by credit institutions and banking groups to the Bank of Russia according to the Instruction of the Bank of Russia of October 8, 2018 to 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, on December 13, 2019 No. 56796 (further - the Instruction of the Bank of Russia No. 4927-U).

1.1. Reporting forms:

0409101 "The turnover sheet on accounts of financial accounting of credit institution" (further - reporting form 0409101);

0409102 "Report on financial results of credit institution";

0409123 "Calculation of own means (capital) ("Basel III")";

0409135 "Information on obligatory standard rates and on other indicators of activities of credit institution";

0409802 "The consolidated balance statement" (further - reporting form 0409802);

0409803 "Consolidated statement about financial results" (further - reporting form 0409803);

0409805 "Calculation of own means (capital) and values of obligatory standard rates of banking group" (further - reporting form 0409805).

1.2. The annual (intermediate) accounting (financial) accounts of credit institutions opened according to the Instruction of the Bank of Russia of November 27, 2018 No. 4983-U "About forms, procedure and terms of disclosure by credit institutions of information on the activities", the registered Ministry of Justice of the Russian Federation on February 21, 2019 No. 53861.

1.3. The annual (intermediate) consolidated financial statements of banking groups opened according to the Instruction of the Bank of Russia of December 14, 2017 No. 4645-U "About procedure and terms of disclosure by parent credit institutions of banking groups of consolidated financial statements", the registered Ministry of Justice of the Russian Federation on March 2, 2018 No. 50207.

1.4. Information on the accepted risks, procedures of their assessment, risk management and the capital of banking groups opened according to the Instruction of the Bank of Russia 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 included in calculation of own means (capital) of banking group", the registered Ministry of Justice of the Russian Federation on November 1, 2017 in No. 48770 (further - information on risks of banking groups).

1.5. The annual (intermediate) financial reporting of the credit institutions which are not parent credit institutions of banking group and members of banking group, represented according to the Instruction of the Bank of Russia of March 2, 2015 to No. 3580-U "About submission of the financial reporting by credit institutions", the registered Ministry of Justice of the Russian Federation on April 3, 2015 No. 36725, on January 16, 2017 No. 45242, on April 23, 2019 No. 54488.

2. Information specified in subitem 1.1 of Item of 1 this Instruction (except for reporting forms 0409101, of 0409802, of 0409803, of 0409805), reveals the Bank of Russia in full according to the Instruction of the Bank of Russia No. 4927-U.

Disclosure of information on form of the reporting of 0409101 credit institutions which are public joint stock companies and (or) participants of deposit insurance system is performed by the Bank of Russia in full, except for information on the balance sheet account 304 "Accounts for Clearing Implementation" (further - the balance sheet account 304), to the balance sheet accounts 405 "Accounts of the Organizations Which Are in Federal Property", 406 "Accounts of the organizations which are in state (except federal) property", 407 of "The account of the non-state organizations" (further - balance sheet accounts 405, 406, 407), to the balance sheet account 408 "Other Accounts" (further - the balance sheet account 408), to the balance sheet account 474 "Calculations for Separate Transactions and Adjustments" (further - the balance sheet account 474).

Disclosure of information on balance sheet account 304 is performed on accounts of the second procedure, except for the balance sheet accounts 30413 "Means on Trading Bank Accounts", 30416 "Means on clearing bank accounts for obligation fulfillment, individual clearing and other providing", 30417 "Means on clearing bank accounts for obligation fulfillment, the individual clearing and other providing opened in the Bank of Russia", 30418 "Means on clearing bank accounts of collective clearing providing (guarantee fund)", 30419 "Means on the clearing bank accounts of collective clearing providing (guarantee fund) opened in the Bank of Russia", 30424 "The means in the clearing organizations intended for obligation fulfillment, allowed to clearing, individual clearing and other providing", 30425 "Means in the clearing organizations "The means of collective clearing providing intended for collective clearing providing (guarantee fund)", 30427 (guarantee fund) placed in deposits in credit institutions" remaining balance and turnovers on which are summed up and reveal in aggregative type.

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