INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of October 31, 2024 No. 6916-U

About procedure and terms of submission by credit institutions of the financial reporting, and also data on its disclosure

This Instruction based on part one of article 43 of the Federal law "About Banks and Banking Activity" (in edition of the Federal Law of February 3, 1996 No. 17-FZ), parts 5 of Article 2, of parts 5 and 7.1 of Article 4, of part 7 of article 7 of the Federal Law of July 27, 2010 No. 208-FZ "About consolidated financial statements" establishes procedure and terms of representation by credit institutions of the financial reporting constituted according to the Federal Law of July 27, 2010 No. 208-FZ "About consolidated financial statements" and also data on its disclosure.

1. The credit institutions which are not parent credit institutions of banking group and members of banking group (except for banks with the basic license, the non-bank credit institutions which are not the central partner or the central depositary) (further - credit institutions), shall represent to the Bank of Russia:

the annual financial reporting together with the audit opinion on it represented according to part 3 of article 5 of the Federal Law of July 27, 2010 to No. 208-FZ "About consolidated financial statements" (further - the Federal Law of July 27, 2010 No. 208-FZ);

interim financial statements for the first half of the year together with audit opinion according to it or other document constituted by results of the inspection which is carried out by auditing organization, No. 208-FZ represented according to part 3 of article 5 of the Federal Law of July 27, 2010;

information about structure, method and date of disclosure annual and interim financial statements (further in case of joint mentioning - the financial reporting).

2. The financial reporting is submitted in the Bank of Russia according to the procedure and the terms installed in lines 91 and 113 appendices 2 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 activities of credit institutions (banking groups)" <1>.

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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).

Data on method, structure and date of disclosure of the financial reporting are represented by credit institutions to the Bank of Russia according to the procedure and terms, stipulated in Item 6 Instructions of the Bank of Russia of December 14, 2017 to No. 4645-U "About procedure and terms of disclosure by parent credit institutions of banking groups of consolidated financial statements" <2> for parent credit institution of banking group.

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<2> It is registered by the Ministry of Justice of the Russian Federation on March 2, 2018, registration No. 50207, with the changes made by the Instruction of the Bank of Russia of August 3, 2020 No. 5519-U (it is registered by the Ministry of Justice of the Russian Federation on November 3, 2020, registration No. 60732).

3. This Instruction becomes effective after 10 days after day of its official publication.

4. From the date of entry into force of this Instruction to recognize invalid:

Instruction of the Bank of Russia of March 2, 2015 No. 3580-U "About submission of the financial reporting by credit institutions" <3>;

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<3> It is registered by the Ministry of Justice of the Russian Federation on April 3, 2015, registration No. 36725.

Instruction of the Bank of Russia of December 19, 2016 No. 4236-U "About modification of Items 1 and 2 of the Instruction of the Bank of Russia of March 2, 2015 No. 3580-U "About submission of the financial reporting by credit institutions" <4>;

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<4> It is registered by the Ministry of Justice of the Russian Federation on January 16, 2017, registration No. 45242.

Instruction of the Bank of Russia of March 29, 2019 No. 5111-U "About modification of Item 1 of the Instruction of the Bank of Russia of March 2, 2015 No. 3580-U "About submission of the financial reporting by credit institutions" <5>.

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<5> It is registered by the Ministry of Justice of the Russian Federation on April 23, 2019, registration No. 54488.

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