It is registered
Ministry of Justice
Russian Federation
On July 30, 2020 No. 59121
of June 30, 2020 No. 5492-U
About modification of the Provision of the Bank of Russia of July 4, 2018 No. 646-P "About technique of determination of own means (capital) of credit institutions ("Basel III")"
Based on article 72 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. 18, the Art. 2557) 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 June 19, 2020 No. PSD-15):
1. Bring in the Provision of the Bank of Russia of July 4, 2018 No. 646-P "About technique of determination of own means (capital) of credit institutions ("Basel III")", registered by the Ministry of Justice of the Russian Federation on September 10, 2018 No. 52122, on December 19, 2018 No. 53064, on September 30, 2019 No. 56084 (further - the Provision of the Bank of Russia of July 4, 2018 No. 646-P), the following changes.
1.1. In Item 2:
in subitem 2.1.7:
the paragraph the eighteenth after the word of "expenses" to add with words "retained earnings, uncovered loss,";
paragraphs of the twenty sixth - to state the twenty eighth in the following edition:
"the reserves on possible losses created according to the Provision of the Bank of Russia of October 23, 2017 No. 611-P and (or) the Provision of the Bank of Russia of June 28, 2017 No. 590-P under assets, and (or) receivables, and (or) requirements for agreements according to which start date of lease is established till January 1, 2020 relating to the elements of calculation base of reserve which arose on accounts of financial accounting after January 1, 2020 (except for the elements of calculation base of reserve which arose on accounts of financial accounting after January 1, 2020 at credit institution - the lessor);
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