INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of August 3, 2020 No. 5523-U

About forms, terms and procedure for creation and submission to the Bank of Russia of the reporting of microfinance companies and microcredit companies, procedure and terms of submission by microfinance companies to the Bank of Russia of audit opinion of annual accounting (financial) accounts, procedure and terms of disclosure by microfinance companies of accounting (financial) records and audit opinion of annual accounting (financial) accounts

This Instruction based on part 4.1 of Article 7. 2, parts 3 - the 5th article 15 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; "The official Internet portal of legal information" (www.pravo.gov.ru), on July 31, 2020), article 76.6 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; "The official Internet portal of legal information" (www.pravo.gov.ru), on July 31, 2020) establishes:

forms, terms and procedure for creation and submission to Bank of Russia:

report on microfinancial activities of microfinance company (appendix 1 to this Instruction);

report on microfinancial activities of the microcredit company (appendix 2 to this Instruction);

report on the weighted average values of all-in cost of consumer microloans of microfinance company and microcredit company (appendix 3 to this Instruction);

report on staff of governing bodies of microfinance company and microcredit company (appendix 4 to this Instruction);

the report on approval of the agenda by authorized body of microfinance company of general shareholder meeting (participants) containing question of approval of auditing organization (auditor) (appendix 5 to this Instruction);

report of microfinance company on auditing organization (auditor) (appendix 6 to this Instruction);

the report on persons to whom microfinance company and the microcredit company carrying out identification (appendix 7 to this Instruction) is entrusted;

procedure and terms of submission to the Bank of Russia of accounting (financial) records of microfinance company and microcredit company;

procedure and terms of submission by microfinance company to the Bank of Russia of audit opinion about annual accounting (financial) accounts;

procedure and terms of disclosure by microfinance company of accounting (financial) records and audit opinion about annual accounting (financial) accounts;

requirements to creation and representation by the self-regulatory organizations in the sphere of the financial market uniting the microfinancial organizations in the Bank of Russia of the reporting of the microcredit companies which are members of this self-regulatory organization in the sphere of the financial market uniting the microfinancial organizations.

1. The report on microfinancial activities of microfinance company, the report on microfinancial activities of the microcredit company, the report on the weighted average values of all-in cost of consumer microloans of microfinance company and the microcredit company, the report on staff of governing bodies of microfinance company and the microcredit company, the report on approval of the agenda by authorized body of microfinance company of general shareholder meeting (participants) containing question of approval of auditing organization (auditor), the report of microfinance company on auditing organization (auditor), the report on persons to which microfinance company and the microcredit company carrying out identification, accounting (financial) records of microfinance company and microcredit company (is entrusted further in case of joint mentioning - the reporting) audit opinion about annual accounting (financial) accounts of microfinance company are represented by microfinance company and the microcredit company (further in case of joint mentioning - the microfinancial organization) and the self-regulatory organizations in the sphere of the financial market uniting the microfinancial organizations (further - self-regulatory organization), to the Bank of Russia together with the cover letter in electronic form, signed by the strengthened qualified digital signature of person performing functions of sole executive body of the microfinancial organization or self-regulatory organization respectively according to order of interaction of the Bank of Russia with not credit financial credit institutions and self-regulatory organizations, No. 86-FZ determined based on part eight of article 76.9 of the Federal Law of July 10, 2002 "About the Central bank the Russian Federation (Bank of Russia)" (The Russian Federation Code, 2002, No. 28, Art. 2790; 2015, No. 29, Art. 4357; "The official Internet portal of legal information" (www.pravo.gov.ru), on July 31, 2020).

The reporting and audit opinion on annual accounting (financial) accounts of microfinance company are represented according to this Instruction to the Bank of Russia.

The reporting of the microcredit company which is not on reporting date the member of self-regulatory organization is submitted according to this Instruction in the Bank of Russia.

The reporting of the microcredit company which is on reporting date the member of self-regulatory organization is submitted the microcredit company in self-regulatory organization which member she is.

The self-regulatory organization constitutes and represents the reporting concerning the microcredit companies which are members of this self-regulatory organization on reporting date based on the reporting provided by the specified microcredit companies according to this Instruction to the Bank of Russia. The self-regulatory organization shall represent the reporting concerning all microcredit companies which are members of this self-regulatory organization on reporting date to the Bank of Russia one file.

2. In case of identification by the microfinancial organization in provided according to paragraphs to the second - the fifth Item of 1 this Instruction of the reporting of incorrect and (or) irrelevant measure values (text or numerical) for any accounting period within the last 3 years the reporting, except for accounting (financial) records, shall be corrected and provided to the Bank of Russia:

microfinance company, and also the microcredit company which is not the member of self-regulatory organization within 10 working days following behind day of identification of incorrect and (or) irrelevant measure values;

self-regulatory organization within 15 working days following behind day of identification by the microcredit company which is her member, incorrect and (or) irrelevant measure values.

In case of identification by the microfinancial organization in the provided reporting of incorrect and (or) irrelevant measure values owing to corrections of accounting data the reporting, except for accounting (financial) records, for any accounting period within the current calendar year shall be corrected and provided to the Bank of Russia:

microfinance company, and also the microcredit company which is not the member of self-regulatory organization within 10 working days following behind day of identification of incorrect and (or) irrelevant measure values;

self-regulatory organization within 15 working days following behind day of identification by the microcredit company which is her member, incorrect and (or) irrelevant measure values.

When entering corrections into the reporting, except for accounting (financial) records, for several accounting periods each corrected reporting goes to the Bank of Russia the separate file with appendix of the list of incorrect and (or) irrelevant data and descriptions of the reasons of introduction of corrections.

3. The accounting (financial) records of microfinance company for the I quarter, the first half of the year and 9 months of calendar year (further - intermediate accounting (financial) records) shall be provided to the Bank of Russia no later than 23 working days upon termination of the accounting period.

4. The annual accounting (financial) accounts of microfinance company shall be provided to the Bank of Russia according to paragraphs to the second - the fifth Item of 1 this Instruction no later than April 1 of the year following after accounting year.

Together with annual accounting (financial) accounts the microfinance company shall provide to the Bank of Russia audit opinion about annual accounting (financial) accounts.

The accounting (financial) records corrected according to the procedure, No. 523-P established by the Provision of the Bank of Russia of December 28, 2015 "Industry standard of the financial accounting "Procedure for Error Correction in Financial Accounting and Accounting (Financial) Records by Not Credit Financial Credit Institutions" the registered Ministry of Justice of the Russian Federation on January 27, 2016 No. 40826, on December 21, 2016 44853, on November 25, 2019 56612, shall be provided to No. No. to the Bank of Russia:

microfinance company, and also the microcredit company which is not the member of self-regulatory organization within 10 working days following behind day of correction of accounting (financial) records;

self-regulatory organization within 15 working days following behind day of correction by the microcredit company which is the member of this self-regulatory organization, accounting (financial) records.

5. Annual accounting (financial) accounts and audit opinion about annual accounting (financial) accounts shall be opened by microfinance company no later than July 1 of the year following after accounting year in time.

The intermediate accounting (financial) records shall be opened by microfinance company within 40 calendar days after the reporting period.

The accounting (financial) reports and audit opinion about annual accounting (financial) accounts shall be opened by microfinance company by placement on the website on the Internet in chronological procedure for the term of at least 3 years from the date of their placement.

6. In case of the technical, program and other reasons interfering access to disclosed information, the microfinance company shall take the measures directed to their elimination and renewal of access to disclosed information and to post on the website on the Internet information on the reason, date and time of the termination (restriction) of access to disclosed information, and also on expected date and time of renewal of access to disclosed information.

7. The report on persons to whom microfinance company and the microcredit company carrying out identification or the simplified identification of the client - physical person, and also identification of the representative of the client, the beneficiary and the beneficial owner for the purpose of the conclusion with the specified client of the agreement of the consumer loan granted the client - to physical person by means of money transfer according to the legislation on national payment system is entrusted (further - identification) is constituted by the microcredit companies as of the date of entry into force of this Instruction and shall be provided to the Bank of Russia within 30 calendar days after day of entry into force of this Instruction.

The Report on persons to whom microfinance company and the microcredit company carrying out identification is entrusted joins information on all agreements based on which carrying out identification was entrusted to credit institutions, concluded and terminated by the microcredit companies as of the date of entry into force of this Instruction.

8. The reporting of the microfinancial organization is constituted and it is represented in the Bank of Russia according to requirements of this Instruction starting with the reporting for the accounting period in which this Instruction becomes effective.

9. 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 24, 2020 No. PSD-17) become effective since April 1, 2021.

10. From the date of entry into force of this Instruction to declare invalid the Instruction of the Bank of Russia of May 24, 2017 No. 4383-U "About forms, terms and procedure for creation and submission to the Bank of Russia of the reporting by microfinance companies and microcredit companies, procedure and terms of disclosure of accounting (financial) records and audit opinion of microfinance company", registered by the Ministry of Justice of the Russian Federation on July 25, 2017 No. 47512.

Appendix 1

to the Instruction of the Bank of Russia of August 3, 2020 No. 5523-U "About forms, terms and procedure for creation and submission to the Bank of Russia of the reporting of microfinance companies and microcredit companies, procedure and terms of submission by microfinance companies to the Bank of Russia of audit opinion of annual accounting (financial) accounts, procedure and terms of disclosure by microfinance companies of accounting (financial) records and audit opinion of annual accounting (financial) accounts"

(form)

Report on microfinancial activities of microfinance company

as of __________ ____ years
(reporting date)

                                             Form code on OKUD <1> 0420840

 

                                             Monthly

 

Section I. General information about microfinance company

Subsection 1. Data on microfinance company

 

Name	Code under the All-Russian Classifier of Organizational-Legal Forms (ARCOLF)	Identification Taxpayer Number (ITN)	Primary State Registration Number (PSRN)	Registration number of entry in the state register of the microfinancial organizations	Belonging to the microfinancial organizations created within realization of the state support of subjects of small and medium business at the expense of federal funds and means of budgets of subjects of the Russian Federation
1	2	3	4	5	5.1

 

The address for post correspondence	Phone number	E-mail address	The website address on the Internet
6	7	8	9

 

Location of microfinance company				Place of direct conducting activities	Code of activities of microfinance company	The list of bureau of credit histories with which the microfinance company has current agreements about rendering information services
code in the state address register of the federal information address system (FIAS)	code under the All-Russian Classifier of Territories of Municipal Units (ARCTMU)	postal index	address
10	11	12	13	14	15	16

 

   --------------------------------

   <1> All-Russian qualifier of managerial documentation.

 

Subsection 2. Data on separate divisions of microfinance company

 

Name of separate division	Type of separate division	Phone number of separate division	E-mail address of separate division	Place of direct conducting activities				Code of activities of separate division
				code in the federal information address system (FIAS)	code under the All-Russian Classifier of Territories of Municipal Units (ARCTMU)	postal index	address
1	2	3	4	5	6	7	8	9

 

Subsection 3. Data on the accounts of microfinance company opened in credit institutions

 

Name of credit institution (branch)	Bank identification code (BIC)/code SWIFT	Account type	Account number	Account currency code	Date of opening of the account	Balance in cash on the account by the end of the reporting period, thousands of rubles	Interest rate
1	2	3	4	5	6	7	8

 

Subsection 4. The information about the largest creditors of microfinance company under agreements of the credit (loan)

 

The name of the legal entity or surname, name, middle name (the last - in the presence) physical person	Identification Taxpayer Number (ITN)	Primary State Registration Number (PSRN)	Total amount of debt on the obtained credits (loans), thousands of rubles	Interest rate
1	2	3	4	5

 

Subsection 5. Data on the issued bonds of microfinance company

 

Identification number of release and date of its assignment	The international code of identification of security (further - the ISIN code)	Amount of issue (quantity)	Nominal value of the bond, thousands of rubles	Date of placement	Repayment date	Interest rate of coupon yield, percent	Possibility of early repayment	Number of non-redeemed bonds, pieces
1	2	3	4	5	6	7	8	9

 

Subsection 6. Information about the largest borrowers (groups of borrowers) of microfinance company

 

Line number	The name of the legal entity or surname, name, middle name (the last - in the presence) physical person	Identification Taxpayer Number (ITN)	Primary State Registration Number (PSRN)	Outstanding amount on principal debt on the granted loans (microloans), thousands of rubles	Outstanding amount on percent on the granted loans (microloans), thousands of rubles	Outstanding amount on penalty (penalty, penalty fee) on the granted loans (microloans), thousands of rubles
1	2	3	4	5	6	7

 

Subsection 6.1. The information about borrowers (groups of the borrowers) of microfinance company forming the maximum risk for microfinance company

 

Line number	The name of the legal entity or surname, name, middle name (the last - in the presence) physical person	Identification Taxpayer Number (ITN)	Primary State Registration Number (PSRN)	Outstanding amount on the granted loans (microloans), thousands of rubles	The size of the calculated reserve on possible losses on loans (microloans), thousands of rubles
1	2	3	4	5	6

 

Section II. Main indicators of activities of microfinance company

 

Line number	Name of indicator	Value
1	2	3
Subsection 1. Data on microloans (except for data on online microloans)
2.1	Outstanding amount on principal debt on the issued microloans by the end of the reporting period, thousands of rubles, including to the issued following subjects:
2.1.1	to individual entrepreneurs, including:
2.1.1.1	being subjects of small and medium business
2.1.2	to legal entities, including:
2.1.2.1	being subjects of small and medium business
2.1.3	to physical persons, including:
2.1.3.1	on the microloans meeting the requirements of article 6.2 of the Federal Law of December 21, 2013 No. 353-FZ "About consumer loan (loan)" <1>
2.1.3.2	in the amount no more than 30 thousand rubles for the term of no more than 30 days
2.1.3.3	provided with mortgage
2.1.3.4	on POS-mikrozaymam
2.2	Outstanding amount on interest incomes on the issued microloans by the end of the reporting period, thousands of rubles, including to the issued following subjects:
2.2.1	to individual entrepreneurs, including:
2.2.1.1	being subjects of small and medium business
2.2.2	to legal entities, including:
2.2.2.1	being subjects of small and medium business
2.2.3	to physical persons, including:
2.2.3.1	on the microloans meeting the requirements of article 6.2 of the Federal Law of December 21, 2013 No. 353-FZ "About consumer loan (loan)"
2.2.3.2	in the amount no more than 30 thousand rubles for the term of no more than 30 days
2.2.3.3	provided with mortgage
2.2.3.4	on POS-mikrozaymam
2.3	The number of current agreements of microloan by the end of the reporting period, the pieces including concluded with the following subjects:
2.3.1	individual entrepreneurs, including:
2.3.1.1	the being subjects of small and medium business
2.3.2	legal entities, including:
2.3.2.1	the being subjects of small and medium business
2.3.3	physical persons, including:
2.3.3.1	the microloans meeting the requirements of article 6.2 of the Federal Law of December 21, 2013 No. 353-FZ "About consumer loan (loan)"
2.3.3.2	in the amount no more than 30 thousand rubles for the term of no more than 30 days
2.3.3.3	provided with mortgage
2.3.3.4	POS-mikrozaymov
2.4	The number of borrowers according to current agreements of microloan by the end of the reporting period, including:
2.4.1	individual entrepreneurs, units, including:
2.4.1.1	being subjects of small and medium business
2.4.2	legal entities, units, including:
2.4.2.1	being subjects of small and medium business
2.4.3	physical persons, people, including:
2.4.3.1	received the microloan (microloans) meeting (meeting) the requirements of article 6.2 of the Federal Law of December 21, 2013 No. 353-FZ "About consumer loan (loan)"
2.4.3.2	no more than 30 thousand rubles which received microloan (microloans) in the amount for the term of no more than 30 days
2.4.3.3	received the microloan (microloans) provided (provided) with mortgage
2.4.3.4	on POS-mikrozaymam
2.5	The number of the agreements of microloan signed for the accounting period, pieces including with the following subjects:
2.5.1	individual entrepreneurs, including:
2.5.1.1	the being subjects of small and medium business
2.5.2	legal entities, including:
2.5.2.1	the being subjects of small and medium business
2.5.3	physical persons, including:
2.5.3.1	the microloans meeting the requirements of article 6.2 of the Federal Law of December 21, 2013 No. 353-FZ "About consumer loan (loan)"
2.5.3.2	in the amount no more than 30 thousand rubles for the term of no more than 30 days
2.5.3.3	provided with mortgage
2.5.3.4	POS-mikrozaymov
2.6	The amount of the microloans issued for the accounting period to the following subjects, thousands of rubles:
2.6.1	to individual entrepreneurs, including:
2.6.1.1	being subjects of small and medium business
2.6.2	to legal entities, including:
2.6.2.1	being subjects of small and medium business
2.6.3	to physical persons, including:
2.6.3.1	the microloans meeting the requirements of article 6.2 of the Federal Law of December 21, 2013 No. 353-FZ "About consumer loan (loan)"
2.6.3.2	in the amount no more than 30 thousand rubles for the term of no more than 30 days
2.6.3.3	provided with mortgage
2.6.3.4	POS-mikrozaymov
2.7	Cash amount and (or) cost of other property, arrived on account of debt repayment on principal debt under agreements of microloan for the accounting period, thousands of rubles, including:
2.7.1	cash amount
2.8	Cash amount and (or) cost of other property, arrived on account of debt repayment on percent on agreements of microloan for the accounting period, thousands of rubles, including:
2.8.1	cash amount
2.9	Cash amount and (or) cost of other property, arrived on account of debt repayment on penalty (penalty, penalty fee) under agreements of microloan for the accounting period, thousands of rubles, including:
2.9.1	cash amount
2.10	Outstanding amount under agreements of microloan, written off for the provision account under impairment for the accounting period, thousands of rubles, including:
2.10.1	on principal debt
Subsection 2. Data on online microloans (except for data on microloans)
2.11	Outstanding amount on principal debt on the issued online microloans by the end of the reporting period, thousands of rubles, including:
2.11.1	to the meeting requirements of article 6.2 of the Federal Law of December 21, 2013 No. 353-FZ "About consumer loan (loan)"
2.11.2	issued in the amount no more than 30 thousand rubles for the term of no more than 30 days
2.12	Outstanding amount on interest incomes on the issued online microloans by the end of the reporting period, thousands of rubles, including:
2.12.1	to the meeting requirements of article 6.2 of the Federal Law of December 21, 2013 No. 353-FZ "About consumer loan (loan)"
2.12.2	issued in the amount no more than 30 thousand rubles for the term of no more than 30 days
2.13	Number of current agreements of online microloan by the end of the reporting period, pieces, including:
2.13.1	meeting the requirements of article 6.2 of the Federal Law of December 21, 2013 No. 353-FZ "About consumer loan (loan)"
2.13.2	prisoners on the amount no more than 30 thousand rubles for the term of no more than 30 days
2.14	The number of borrowers according to current agreements of online microloan by the end of the reporting period, units, including:
2.14.1	received the online microloan (online microloans) meeting (meeting) the requirements of article 6.2 of the Federal Law of December 21, 2013 No. 353-FZ "About consumer loan (loan)"
2.14.2	no more than 30 thousand rubles which received online microloan (online microloans) in the amount for the term of no more than 30 days
2.15	The number of the agreements of online microloan signed for the accounting period, pieces, including:
2.15.1	meeting the requirements of article 6.2 of the Federal Law of December 21, 2013 No. 353-FZ "About consumer loan (loan)"
2.15.2	on the amount no more than 30 thousand rubles for the term of no more than 30 days
2.16	The amount of the online microloans issued for the accounting period, thousands of rubles, including:
2.16.1	meeting the requirements of article 6.2 of the Federal Law of December 21, 2013 No. 353-FZ "About consumer loan (loan)"
2.16.2	in the amount no more than 30 thousand rubles for the term of no more than 30 days
2.17	Cash amount and (or) cost of other property, arrived on account of debt repayment on principal debt under agreements of online microloan for the accounting period, thousands of rubles, including:

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