INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of September 11, 2025 No. 7167-U

About establishment of technique of determination of own means (capital) of microfinance company

This Instruction based on 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" establishes technique of determination of own means (capital) of microfinance company.

1. Own means (capital) of microfinance company are determined as difference between assets of microfinance company and obligations of microfinance company.

For the purpose of determination of own means (capital) of microfinance company assets and liabilities of microfinance company are calculated based on account balances of financial accounting, the established Provision of the Bank of Russia of August 1, 2022 No. 803-P "About the Chart of accounts of financial accounting for not credit financial credit institutions, bureau of credit histories, credit rating agencies and procedure for its application" <1>, specified in appendix to this Instruction, for date of determination of own means (capital) of microfinance company.

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<1> 20 September, 2022, registration No. 70158, with the changes made by Instructions of the Bank of Russia of January 10, 2024 No. 6665-U are registered by the Ministry of Justice of the Russian Federation (it is registered by the Ministry of Justice of the Russian Federation on February 12, 2024, registration No. 77223), of May 21, 2024 No. 6729-U (it is registered by the Ministry of Justice of the Russian Federation on June 20, 2024, registration No. 78625).

2. In case of determination of own means (capital) of microfinance company are considered:

2.1. Money and their equivalents.

2.2. Requirements for principal debt, the added percent, other payments for benefit of microfinance company, and also penalty (penalty, penalty fee) in the amount awarded by court or recognized by the borrower according to loan agreements (microloan) (further - requirements for loan agreements (microloan) less the reserves on possible losses on loans according to the specified requirements created according to the procedure, No. 5391-U established by the Instruction of the Bank of Russia of January 20, 2020 "About procedure for forming by the microfinancial organizations of reserves on possible losses on loans" <2> (further - the Instruction of the Bank of Russia No. 5391-U).

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<2> It is registered by the Ministry of Justice of the Russian Federation on February 25, 2020, registration No. 57599, with the changes made by Instructions of the Bank of Russia of June 29, 2022 No. 6178-U (it is registered by the Ministry of Justice of the Russian Federation on August 24, 2022, registration No. 69772), of September 29, 2023 No. 6550-U (it is registered by the Ministry of Justice of the Russian Federation on November 3, 2023, registration No. 75848).

2.3. The money placed on the bank deposit agreements (deposit) signed with credit institutions.

2.4. Securities:

government securities of the Russian Federation;

bonds of the Russian issuers on which obligation fulfillment is provided with the state guarantee of the Russian Federation if the amount and term on which the state guarantee of the Russian Federation is issued are not subject to reduction and the state guarantee of the Russian Federation is irrevocable and is issued on the amount equal or the exceeding nominal value of bonds, and also bonds of the Russian issuers (except for structural bonds) included in the quoted list of the first (highest) level of the Russian exchange or in the main (official) list of the foreign exchange corresponding to the criteria established by the Instruction of the Bank of Russia of November 11, 2019 No. 5312-U "About criteria to which there shall correspond the foreign exchange, passing of the procedure of listing at which the securities represented by the Russian depositary receipts is condition for issue of the Russian depositary receipts, on which the issuer of the represented securities does not assume liability to owners of the Russian depositary receipts or on which the procedure of listing of securities of foreign issuers is begun or complete, except for of securities of international financial institutions, for adoption by the Russian exchange of the decision on their admission to the organized biddings" <3> (further - the Instruction of the Bank of Russia No. 5312-U);

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<3> It is registered by the Ministry of Justice of the Russian Federation on December 12, 2019, registration No. 56775.

shares of the Russian issuers (except for ordinary shares of the credit institutions, not credit financial credit institutions and persons rendering professional services in the financial market), being public joint stock companies, and also depositary receipts on them included in the quoted list of the first (highest) level of the Russian exchange or in the main (official) list of the foreign exchange corresponding to the criteria established by the Instruction of the Bank of Russia No. 5312-U.

2.5. The digital financial assets acquired by microfinance company.

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