INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of June 1, 2020 No. 5472-U

About establishment of technique of determination of own means (capital) of the microcredit company and form of calculation of own means (capital) of the microcredit company

This Instruction based on Item 12 parts 4 Articles 5, Item 5.5 of part 4 of article 14 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; 2019, No. 31, Art. 4430; No. 49, of the Art. 6953) establishes technique of determination of own means (capital) and form of calculation of own means (capital) of the microcredit company, except for the microcredit company of entrepreneurial financing and the organization, founder (the shareholder, the participant) of which is the Russian Federation, the subject of the Russian Federation, municipality.

1. Own means (capital) of the microcredit company shall be determined as difference between the assets of the microcredit company specified in Item 2 presents of the Instruction and the obligations of the microcredit company specified in item 4 of this Instruction.

For the purpose of determination of own means (capital) of the microcredit company assets and liabilities of the microcredit company shall be calculated based on account balances of financial accounting, the established Provision of the Bank of Russia of September 2, 2015 No. 486-P "About the Chart of accounts of financial accounting in not credit financial credit institutions and procedure for its application", the registered Ministry of Justice of the Russian Federation on October 7, 2015 No. 39197, on December 28, 2016 No. 45012, on April 16, 2018 No. 50777, on May 24, 2019 No. 54722, on November 25, 2019 No. 56612 (further - the Provision of the Bank of Russia No. 486-P), for date of determination of own means (capital) of the microcredit company.

The form of calculation of own means (capital) of the microcredit company is established in appendix to this Instruction.

2. The structure of the assets of the microcredit company accepted for determination of own means (capital) of the microcredit company shall join all assets of the microcredit company expected as the amount of debit balances (remaining balance) on the accounts of financial accounting of the first procedure intended according to the Provision of the Bank of Russia No. 486-P for accounting of assets of the microcredit company date of determination of own means (capital) of the microcredit company, except for the assets specified in Item 3 presents of the Instruction.

3. Shall not join in structure of the assets of the microcredit company accepted for determination of own means (capital) of the microcredit company, specified in Item 2 presents of the Instruction:

subordinated loans (microloans), subordinated bonded loans and subordinated deposits (deposits);

the assets received from the third parties at the expense of the money and (or) property provided directly or indirectly by the microcredit company to such third parties;

ordinary shares (shares) of credit institutions and not credit financial credit institutions.

4. The structure of obligations of the microcredit company assumed for determination of own means (capital) of the microcredit company shall join all obligations of the microcredit company expected as the amount of credit balances (remaining balance) on the accounts of financial accounting of the first procedure intended according to the Provision of the Bank of Russia No. 486-P for accounting of obligations of the microcredit company date of determination of own means (capital) of the microcredit company.

5. 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 May 15, 2020 No. 13) become effective since July 1, 2020.

Appendix

to the Instruction of the Bank of Russia of June 1, 2020 No. 5472-U "About establishment of technique of determination of own means (capital) of the microcredit company and form of calculation of own means (capital) of the microcredit company"

(form)

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<1> According to Item 2 presents of the Instruction.

<2> According to item 4 of this Instruction.

<3> the Difference between the amounts specified on line 1 and on line 2 of this form.

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