INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of December 3, 2012 No. 2923-U

About disclosure and submission of consolidated financial statements by parent credit institutions of banking groups

This Instruction based on the Federal Law "About Banks and Banking Activity" (in edition of the Federal Law of February 3, 1996 N 17-FZ) (Sheets of the Congress of People's Deputies of RSFSR and the Supreme Council of RSFSR, 1990, No. 27, Art. 357; Russian Federation Code, 1996, No. 6, Art. 492; 1998, No. 31, Art. 3829; 1999, No. 28, Art. 3459, Art. 3469; 2001, No. 26, Art. 2586; No. 33, Art. 3424; 2002, No. 12, Art. 1093; 2003, No. 27, Art. 2700; No. 50, Art. 4855; No. 52, Art. 5033, Art. 5037; 2004, No. 27, Art. 2711; No. 31, Art. 3233; 2005, No. 1, Art. 18, Art. 45; No. 30, Art. 3117; 2006, No. 6, Art. 636; No. 19, Art. 2061; No. 31, Art. 3439; No. 52, Art. 5497; 2007, No. 1, Art. 9; No. 22, Art. 2563; No. 31, Art. 4011; No. 41, Art. 4845; No. 45, Art. 5425; No. 50, Art. 6238; 2008, No. 10, Art. 895; No. 15, Art. 1447; 2009, No. 1, Art. 23; No. 9, Art. 1043; No. 18, Art. 2153; No. 23, Art. 2776; No. 30, Art. 3739; No. 48, Art. 5731; No. 52, Art. 6428; 2010, No. 8, Art. 775; No. 19, Art. 2291; No. 27, Art. 3432; No. 30, Art. 4012; No. 31, Art. 4193; No. 47, Art. 6028; 2011, No. 7, Art. 905; No. 27, Art. 3873, Art. 3880; No. 29, Art. 4291; No. 48, Art. 6730; No. 49, Art. 7069; No. 50, Art. 7351; 2012, No. 27, Art. 3588; No. 31, the Art. 4333)", the Federal Law of July 27, 2010 No. 208-FZ "About consolidated financial statements" (The Russian Federation Code, 2010, No. 31, Art. 4177; 2011, No. 48, the Art. 6728) 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 November 30, 2012 No. 23) establish procedure for disclosure and representation by parent credit institutions of banking groups of the consolidated financial statements constituted according to the Federal Law of July 27, 2010 No. 208-FZ "About consolidated financial statements".

1. Parent credit institutions of banking groups shall open by publication:

annually - annual consolidated financial statements.

Together with annual consolidated financial statements the audit opinion according to it is published;

quarterly - intermediate consolidated financial statements.

Together with intermediate consolidated financial statements for the first half of the year the audit opinion according to it or other document constituted by results of verification of the specified reporting according to standards of auditor activities is published. If the intermediate consolidated financial statements for the first quarter and (or) nine months were performed, the specified reporting reveals together with the audit opinion of auditing organization or other document constituted by results of verification of the specified reporting according to standards of auditor activities.

2. Annual consolidated financial statements, intermediate consolidated financial statements (further in case of joint mentioning - the reporting) are considered published if it is placed in information systems public and (or) is published in the mass media available to persons interested in it, and (or) concerning the specified reporting other actions providing its availability to all of persons interested in it irrespective of the purposes of receipt of this reporting under the procedure guaranteeing its stay and obtaining are carried out.

The annual consolidated financial statements reveal no later than 150 calendar days in time after the termination of year for which this reporting is constituted.

The intermediate consolidated financial statements reveal no later than 60 calendar days in time after the reporting period for which this reporting is constituted.

3. Ceased to be valid according to the Instruction of the Central bank of the Russian Federation of 25.10.2013 No. 3084-U)

4. If the parent credit institution of banking group makes the decision on placement of the reporting in information systems public, that such placement is recommended to be performed on the official site of parent credit institution of banking group on the Internet (further - the website of parent credit institution of banking group). If the parent credit institution of banking group makes the decision on placement of the reporting in other, other than the website of parent credit institution of banking group, the place, she posts information on the place of disclosure of the reporting on the website of parent credit institution of banking group.

The parent credit institution of banking group or in other, other than the website of parent credit institution of banking group, the place in case of placement of the reporting on the website of parent credit institution of banking group provides open round-the-clock entry to the reporting to all interested persons for acquaintance without restrictions. At the same time golovanya the credit institution of banking group specifies also other sources where interested persons can study this reporting.

In case of the technical, program or other malfunctions attracting impossibility (restriction) of access for interested persons to the reporting published on the website of parent credit institution of banking group or in other, other than the website of parent credit institution of banking group the place, the parent credit institution of banking group takes actions directed to their elimination and renewal of access for interested persons to the specified reporting, having placed on the website of parent credit institution of banking group or in other, other than the website of parent credit institution of banking group or in other, other than the website of parent credit institution of banking group, the place, the place the announcement which shall contain the reason, date and time of the termination (restriction) of access, and also date and time of renewal of access to the reporting.

The parent credit institution of banking group or in other, other than the website of parent credit institution of banking group, the place posts the reporting on the website of parent credit institution of banking group or in other, other than the website of parent credit institution of banking group, the place in chronological procedure and specifies the name of the reporting, the accounting period for which it is constituted, date of its submission to the Bank of Russia, date, number and the name of the edition in which the reporting is published (in the presence), and also date of its placement on the website of parent credit institution of banking group or in other, other than the website of parent credit institution of banking group, the place and date to which it is available to persons interested in it.

The reporting posted on the website of parent credit institution of banking group or in other, other than the website of parent credit institution of banking group the place, shall be available to persons interested in it together with audit opinion on it or other document constituted by results of its check according to standards of auditor activities within three years from the date of its placement.

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