INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of September 5, 2024 No. 6843-U

About technique of determination of share of banking activity in activities of bank holding

This Instruction based on part two of article 4 of the Federal law "About Banks and Banking Activity" (in edition of the Federal Law of February 3, 1996 No. 17-FZ) establishes technique of determination of share of banking activity in activities of bank holding.

1. The share of banking activity in activities of bank holding is determined by parent organization of bank holding as the relation of size of assets and (or) the income of credit institutions - members of bank holding and cumulative size of assets and (or) the income of bank holding. In case of determination of share of banking activity in activities of bank holding on the basis of the size of assets or the income by parent organization of bank holding it is used maximum of the relations of size of assets of credit institutions - members of bank holding to the cumulative size of assets of bank holding or the income of credit institutions - members of bank holding to the cumulative size of the income of bank holding.

2. The size of assets of credit institutions - members of bank holding is determined by parent organization of bank holding as the total size of assets of all credit institutions - members of bank holding, except for assets, the resulted transactions (transactions) performed between the specified credit institutions. The size of assets of credit institution - the member of bank holding is determined by parent organization of bank holding based on this form of the reporting 0409806 "The balance sheet (the published form)", provided by appendix 1 to the Instruction of the Bank of Russia of April 10, 2023 No. 6406-U "About forms, terms, procedure for creation and submission of the reporting of credit institutions (banking groups) to the Central bank of the Russian Federation, and also of the list of information on the activities of credit institutions (banking groups)" <1> (further - the Instruction of the Bank of Russia No. 6406-U) specified to credit institution - the member of bank holding.

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<1> It is registered by the Ministry of Justice of the Russian Federation on August 16, 2023, registration No. 74823, with the changes made by Instructions of the Bank of Russia of December 8, 2023 No. 6621-U (it is registered by the Ministry of Justice of the Russian Federation on January 22, 2024, registration No. 76927), of March 12, 2024 No. 6688-U (it is registered by the Ministry of Justice of the Russian Federation on May 29, 2024, registration No. 78345), of July 10, 2024 No. 6800-U (it is registered by the Ministry of Justice of the Russian Federation on October 25, 2024, registration No. 79916), of September 4, 2024 No. 6840-U (it is registered by the Ministry of Justice of the Russian Federation on October 10, 2024, registration No. 79758).

The cumulative size of assets of bank holding calculated for the purpose of determination of share of banking activity in activities of bank holding is determined by parent organization of bank holding as the total size of assets of all members of bank holding, except for assets, the resulted transactions (transactions) performed between parent organization of bank holding and members of bank holding and also between members of bank holding. For the purpose of determination of cumulative size of the assets of bank holding assets of all members of bank holding which are not credit institutions are determined based on the data containing:

for parent organization of bank holding, members of bank holding - the non-financial organizations which are engaged in production of goods and rendering non-financial services, works, and leasing companies - in the form of the reporting 0710001 "Balance sheets" provided by appendix 3 to the Federal accounting standard of FSBU 4/2023 "Accounting (financial) records" approved by the order of the Ministry of Finance of the Russian Federation of October 4, 2023 No. 157n <2> (further - FSBU 4/2023); in case of creation of the simplified accounting records - in the form of the reporting "Balance sheet" provided by appendix 9 to FSBU 4/2023;

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<2> Registration No. 77591 is registered by the Ministry of Justice of the Russian Federation on March 21, 2024.

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<3> It is registered by the Ministry of Justice of the Russian Federation on August 5, 2020, registration No. 59191, with the changes made by Instructions of the Bank of Russia of October 4, 2021 No. 5961-U (it is registered by the Ministry of Justice of the Russian Federation on December 1, 2021, registration No. 66179), of August 16, 2022 No. 6219-U (it is registered by the Ministry of Justice of the Russian Federation on September 20, 2022, registration No. 70157), of August 16, 2023 No. 6508-U (it is registered by the Ministry of Justice of the Russian Federation on September 20, 2023, registration No. 75277), of September 10, 2024 No. 6846-U (it is registered by the Ministry of Justice of the Russian Federation on October 17, 2024, registration No. 79804).

for parent organization of bank holding, members of bank holding, being non-state pension funds, - in the form of the reporting 0420201 "The balance sheet of non-state pension fund", provided by appendix 1 to the Provision of the Bank of Russia of June 29, 2020 No. 727-P "About information disclosure forms in accounting (financial) records of non-state pension funds and procedure for group of accounts of financial accounting according to indicators of accounting (financial) records" <4> (further - the Provision of the Bank of Russia No. 727-P);

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<4> It is registered by the Ministry of Justice of the Russian Federation on July 31, 2020, registration No. 59136, with the changes made by Instructions of the Bank of Russia of October 4, 2021 No. 5960-U (it is registered by the Ministry of Justice of the Russian Federation on November 10, 2021, registration No. 65746), of August 16, 2022 No. 6219-U (it is registered by the Ministry of Justice of the Russian Federation on September 20, 2022, registration No. 70157), of August 16, 2023 No. 6509-U (it is registered by the Ministry of Justice of the Russian Federation on September 20, 2023, registration No. 75278).

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