PROVISION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of December 28, 2012 No. 395-P

About technique of determination of size of own means (capital) of credit institutions ("Basel III")

This Provision based on the Federal Law of July 10, 2002 N 86-FZ "About the Central bank the Russian Federation (Bank of Russia)" (The Russian Federation Code, 2002, N 28, Art. 2790; 2003, N 2, Art. 157; N 52, of Art. 5032; 2004, N 27, Art. 2711; N 31, of Art. 3233; 2005, N 25, Art. 2426; N 30, of Art. 3101; 2006, N 19, Art. 2061; N 25, of Art. 2648; 2007, N 1, Art. 9, Art. 10; N 10, of Art. 1151; N 18, of Art. 2117; 2008, N 42, Art. 4696, Art. 4699; N 44, of Art. 4982; N 52, of the Art. 6229, Art. 6231; 2009, N 1, Art. 25; N 29, of Art. 3629; N 48, of Art. 5731; 2010, N 45, Art. 5756; 2011, N 7, Art. 907; N 27, of Art. 3873; N 43, of Art. 5973; N 48, of Art. 6728; 2012, N 50, the Art. 6954) (further - the Federal Law "About the Central Bank Russian Federation (Bank of Russia)") 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 December 21, 2012 N 26) establish technique of determination of size of own means (capital) of credit institutions taking into account the international approaches to increase in stability of banking sector ("Basel III").

1. According to this Provision the size of own means (capital) of credit institutions is determined as the amount of the fixed capital determined based on Item 2 this provision and the supplementary capital determined based on Item 3 this provision less the indicators listed in item 4 of this provision.

2. Fixed capital is determined as the amount of the sources of the basic capital of fixed capital (further - the basic capital) listed in subitem 2.1 of this Item less the indicators listed in subitem 2.2 of this Item, and the sources of the added capital of fixed capital (further - the added capital) listed in subitem 2.3 of this Item less the indicators listed in subitem 2.4 of this Item.

2.1. Join in structure of sources of own means taken into consideration of the basic capital of credit institution:

2.1.1. The authorized capital of credit institution in form of business of joint-stock company created as a result of release and placement:

ordinary shares;

preferred shares, the dividend size by which is not determined by the charter of credit institution and not relating to cumulative, issued till March 1, 2013, and also issued according to the Federal Law of October 13, 2008 No. 173-FZ "About additional measures for support of financial system of the Russian Federation" (The Russian Federation Code, 2008, No. 42, Art. 4698; 2009, No. 29, Art. 3605; No. 48, Art. 5729; No. 52, Art. 6437; 2010, No. 8, Art. 776; No. 21, Art. 2539; No. 31, Art. 4175; 2014, No. 30, the Art. 4276) (further - the Federal Law "About Additional Measures for Support of Financial System of the Russian Federation") or paid by the "Deposit Insurance Agency" state corporation (further - Deposit Insurance Agency) federal loan bonds according to the Federal Law of December 29, 2014 No. 451-FZ "About introduction of amendments to article 11 of the Federal law "About Deposit Insurance in Banks of the Russian Federation" and article 46 of the Federal law "About the Central Bank Russian Federation (Bank of Russia)" (The Russian Federation Code, 2015, No. 1, Art. 4; No. 17, the Art. 2473) (further - the Federal Law of December 29, 2014 No. 451-FZ).

The preferred shares issued till March 1, 2013 are included sources of the basic capital, in case when general shareholder meeting makes the decision on nonpayment of dividends to owners of the specified shares owing to what before owners of these shares the obligation of credit institution is not created.

The preferred shares specified in this subitem issued till March 1, 2013 are subject to step-by-step exception of calculation of size of own means (capital) according to the procedure established in subitem 8.2 of Item 8 of this provision.

The authorized capital of credit institution in form of business of joint-stock company is accepted in structure of sources of the basic capital regarding shares, the report on results of which release is registered by the Bank of Russia or the notification on results of which release is provided to the Bank of Russia for settlement date of own means (capital). The size of the authorized capital is determined proceeding from nominal value of issued shares in currency of the Russian Federation - rubles, but no more amount, actually arrived in payment of shares.

Increase in the authorized capital of credit institution for capitalization account (except for parts of the authorized capital of credit institution created for capitalization account of increase in value of fixed assets in case of the revaluation included in calculation of sources of the added and supplementary capital according to subitem 2.3.1 of this Item and subitem 3.1.3 of Item in 3 this provision) is taken into consideration of sources of the basic capital after registration by the Bank of Russia of the report on share issue results.

The authorized capital of credit institution in form of business of joint-stock company joins in calculation of the basic capital based on data of balance sheet account N 10207. Calculation of the basic capital does not join part of the remaining balance which is registered on the balance sheet account N 10207, 3 this provision included in calculation of the added and (or) supplementary capital according to subitem 2.3.1 of this Item and subitem 3.1.2 of Item.

By reorganization of credit institution in form of business of limited liability company the credit institution in form of business of joint-stock company about day of registration by the Bank of Russia of the report on share issue results in structure of sources of the basic capital joins the size of the authorized capital created by payment by share by founders (participants) of credit institution, which is earlier included in calculation of the basic capital according to subitem 2.1.2 of this Item.

By reorganization in the form of accession of credit institution in form of business of joint-stock company increase in the authorized capital of the attaching credit institution due to converting of shares of the attached credit institution and for capitalization account of own means is taken into consideration of sources of the basic capital from the date of modification of the information about the legal entity containing in the Unified State Register of Legal Entities about the termination of activities of the attached credit institution.

By reorganization in the form assuming creation of the new legal entity, the authorized capital of the credit institution created as a result of reorganization created due to converting of shares of the reorganized credit institutions it is taken into consideration of sources of the basic capital from the date of entering into the Unified State Register of Legal Entities of data on creation of the new legal entity.

2.1.2. The authorized capital of credit institution in form of business of limited liability company created by payment by share by founders (participants) of credit institution.

The authorized capital of newly created credit institution in form of business of limited liability company is included sources of the basic capital in the amount of the authorized capital, determined by the charter of credit institution, from the date following the date of receipt by credit institution of the license for banking operations.

Increase in the authorized capital of credit institution in form of business of limited liability company, including for capitalization account (except for parts of the authorized capital of credit institution created for capitalization account of increase in value of fixed assets in case of the revaluation included in calculation of sources of the supplementary capital according to subitem 3.1.3 of Item in 3 this provision), is taken into consideration of sources of the basic capital from the date following acceptance date the Bank of Russia of the decision on state registration of the corresponding changes in the charter of credit institution connected with change of size of the authorized capital.

The shares (part of share) of members of credit institution which passed to credit institution and (or) acquired by it according to the Federal Law of February 8, 1998 N 14-FZ "About limited liability companies" (The Russian Federation Code, 1998, N 7, Art. 785; N 28, of Art. 3261; 1999, N 1, Art. 2; 2002, N 12, Art. 1093; 2005, N 1, Art. 18; 2006, N 31, Art. 3437; N 52, of Art. 5497; 2008, N 18, Art. 1941; N 52, of Art. 6227; 2009, N 1, Art. 20; N 29, of Art. 3642; N 31, of Art. 3923; N 52, of Art. 6428; 2010, N 31, Art. 4196; 2011, N 1, Art. 13, Art. 21; N 29, of Art. 4291; N 30, of Art. 4576; N 49, of Art. 7040; N 50, of the Art. 7347) (further - the Federal Law "About Limited Liability Companies") and subsequently passed to members of credit institution and (or) the third parties, join in calculation of own funds (capital) from the date following date of entering of record into the Unified State Register of Legal Entities in connection with change of list of members of credit institution.

The authorized capital of credit institution in form of business of limited liability company joins in calculation of the basic capital based on data of balance sheet account N 10208. Calculation of the basic capital does not join the part of remaining balance which is registered on the balance sheet account N 10208, 3 this provision included in calculation of the supplementary capital according to subitem 3.1.3 of Item.

2.1.3. The share premium of credit institution in form of business of joint-stock company gained in case of share placing, specified in subitem 2.1.1 of this Item.

The share premium of credit institution in form of business of joint-stock company for the purpose of this provision is understood as the income in type of excess of share placing price over their nominal value gained during the forming and (or) increase in the authorized capital of credit institution, formed for the account:

differences between share par value and the price of their placement and (or)

the difference arising in case of payment of shares in foreign currency between the share value calculated proceeding from the official rate of foreign currency in relation to ruble established by the Bank of Russia (further - the foreign exchange rate established by the Bank of Russia) for date of transfer of means in the authorized capital, and the share par value established in the decision on share issue.

The share premium specified in paragraph one of this subitem joins in calculation of the basic capital after registration by the Bank of Russia in accordance with the established procedure of the report on results of share issue or submission to the Bank of Russia of the notification on share issue results based on data of balance sheet account N 10602.

The share premium gained from placement of the preferred shares issued till March 1, 2013 specified in subitem 2.1.1 of this Item is subject to step-by-step exception of calculation of size of own means (capital) according to the procedure established in subitem 8.2 of Item 8 of this provision.

2.1.4. Share premium of credit institution in form of business of limited liability company.

The share premium of credit institution in form of business of limited liability company for the purpose of this provision is understood as the income in type of excess of sales price of shares to participants over their nominal value gained during the forming and (or) increase in the authorized capital of credit institution, formed for the account:

differences between the cost of shares of credit institution in case of their payment by participants during the forming or increase in the authorized capital of credit institution and nominal value of shares on which they are considered as a part of the authorized capital, and (or)

differences between the cost of shares calculated proceeding from the foreign exchange rate established by the Bank of Russia on the date of receipt of foreign currency in authorized capital payment of credit institution and the cost of shares established in the decision on payment by share by foreign currency.

The share premium of credit institution in form of business of limited liability company joins in calculation of sources of the basic capital from the date following acceptance date the Bank of Russia of the decision on state registration of the corresponding changes in the charter of credit institution connected with change of size of the authorized capital.

The share premium of credit institution in form of business of limited liability company joins in calculation of the basic capital based on data of balance sheet account N 10602.

2.1.5. The reserve fund of credit institution created according to requirements of the Federal Law of December 26, 1995 N 208-FZ "About joint-stock companies" (The Russian Federation Code, 1996, N 1, Art. 1; N 25, of Art. 2956; 1999, N 22, Art. 2672; 2001, N 33, Art. 3423; 2002, N 12, Art. 1093; N 45, of Art. 4436; 2003, N 9, Art. 805; 2004, N 11, Art. 913; N 15, of Art. 1343; N 49, of Art. 4852; 2005, N 1, Art. 18; 2006, N 1, Art. 5, Art. 19; N 2, of Art. 172; N 31, of the Art. 3437, Art. 3445, Art. 3454; N 52, of Art. 5497; 2007, N 7, Art. 834; N 31, of Art. 4016; N 49, of Art. 6079; 2008, N 18, Art. 1941; 2009, N 1, Art. 23; N 19, of Art. 2279; N 23, of Art. 2770; N 29, of Art. 3642; N 52, of Art. 6428; 2010, N 41, Art. 5193; N 45, of Art. 5757; 2011, N 1, Art. 13, Art. 21; N 30, of Art. 4576; N 48, of Art. 6728; N 49, of the Art. 7024, Art. 7040; N 50, of Art. 7357; 2012, N 25, Art. 3267; N 31, of the Art. 4334) (further - the Federal Law "About Joint-stock Companies") and the Federal Law "About Limited Liability Companies", according to the procedure, established by the charter of credit institution, by profit of prior years, credit institution being at the command.

The reserve fund is included sources of the basic capital based on data of annual accounting (financial) accounts of credit institution confirmed with auditing organization.

If the reserve fund of credit institution created by profit of prior year joined in prior year in calculation of own means (capital) of credit institution according to subitem 2.1.6 of this Item, it can be included in calculation of the basic capital in the current year according to this subitem before confirmation of data of annual accounting (financial) accounts of credit institution by auditing organization in the amount of, confirmed in prior year with auditing organization, but no more considered on balance sheet account N 107.

The reserve fund of credit institution created in the current year by the profit of prior years confirmed with auditing organization as a part of annual accounting (financial) accounts of credit institution is included sources of the basic capital according to this subitem.

The reserve fund of credit institution joins in calculation of the basic capital based on data of balance sheet account N 107.

2.1.6. The part of the reserve fund of credit institution specified in subitem 2.1.5 of this Item, created by profit of the current year (if forming of reserve fund by profit of the current year is provided by the charter of credit institution), data on which are confirmed with auditing organization.

The reserve fund is included sources of the basic capital based on data of balance sheet account N 107.

2.1.7. Profit of the current year in the part confirmed with auditing organization.

The profit of the current year included in calculation of the basic capital is determined as positive result from reduction of remaining balance (part of the remaining balance) which is registered on balance sheet accounts:

No. No. 10603, 10609, 10614, 10619 (except for revaluations of hedging instruments of cash flows on the objects of hedging which are not estimated at fair value), 10621, 10622, 10624, 61301, 61304, 70601, 70602, 70603, 70604, 70605, 70613, 70615;

on the amount of remaining balance (part of the remaining balance) which is registered on balance sheet accounts No. No. 10605, 10610 (except for parts of the remaining balance which arose in connection with increase in value of fixed assets in case of revaluation), 10620 (except for revaluations of hedging instruments of cash flows on the objects of hedging which are not estimated at fair value), 10623, 10625, 11101, 50905, 61401, 61403, 70606, 70607, 70608, 70609, 70610, 70611, 70614, 70616, and also at adjustment size according to the paragraph the fifth this subitem.

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