It is registered
Ministry of Justice
Russian Federation
On July 15, 2026 No. 87486
of March 30, 2026 No. 7326-U
About procedure and terms of submission to the Bank of Russia of annual consolidated financial statements together with audit opinion about annual consolidated financial statements the organizations specified in Items 2 - 5 parts 1 of article 2 of the Federal Law of July 27, 2010 No. 208-FZ "About consolidated financial statements"
Based on article 76.6 of the Federal Law of July 10, 2002 No. 86-FZ "About the Central bank the Russian Federation (Bank of Russia)", parts 5 and 7.1 of Article 4, parts 1 and 3 of article 5 of the Federal Law of July 27, 2010 No. 208-FZ "About consolidated financial statements":
1. This Instruction establishes procedure and terms of submission to the Bank of Russia of annual consolidated financial statements (further - the reporting) insurance companies (except for the medical insurance companies performing activities only in the field of compulsory medical insurance), non-state pension funds, managing companies of investment funds, mutual investment funds and non-state pension funds, the clearing organizations determined as group according to part 2 of article 1 of the Federal Law of July 27, 2010 No. 208-FZ "About consolidated financial statements" (further in case of joint mentioning - the reporting organizations) together with audit opinion about the reporting of the reporting organization (appendix to this Instruction).
2. Requirements of this Instruction do not extend to the reporting organizations being parent organizations of bank holding, the clearing organizations which are credit institutions.
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