INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of March 26, 2015 No. 3608-U

About terms and procedure for creation and submission to the Bank of Russia of the reporting of housing accumulative cooperative

Based on Article 20 and Item 6 of part 1 of article 51 of the Federal Law of December 30, 2004 No. 215-FZ "About housing accumulative cooperatives" (The Russian Federation Code, 2005, No. 1, Art. 41; 2006, No. 43, Art. 4412; 2008, No. 30, Art. 3616; 2011, No. 49, Art. 7040; 2013, No. 30, the Art. 4084), article 76.6 of the Federal Law of July 10, 2002 No. 86-FZ "About the Central bank the Russian Federation (Bank of Russia)" (The Russian Federation Code, 2002, No. 28, Art. 2790; 2003, No. 2, Art. 157; No. 52, Art. 5032; 2004, No. 27, Art. 2711; No. 31, Art. 3233; 2005, No. 25, Art. 2426; No. 30, Art. 3101; 2006, No. 19, Art. 2061; No. 25, Art. 2648; 2007, No. 1, Art. 9, Art. 10; No. 10, Art. 1151; No. 18, Art. 2117; 2008, No. 42, Art. 4696, Art. 4699; No. 44, Art. 4982; No. 52, Art. 6229, Art. 6231; 2009, No. 1, Art. 25; No. 29, Art. 3629; No. 48, Art. 5731; 2010, No. 45, Art. 5756; 2011, No. 7, Art. 907; No. 27, Art. 3873; No. 43, Art. 5973; No. 48, Art. 6728; 2012, No. 50, Art. 6954; No. 53, Art. 7591, Art. 7607; 2013, No. 11, Art. 1076; No. 14, Art. 1649; No. 19, Art. 2329; No. 27, Art. 3438, Art. 3476, Art. 3477; No. 30, Art. 4084; No. 49, Art. 6336; No. 51, Art. 6695, Art. 6699; No. 52, Art. 6975; 2014, No. 19, Art. 2311, Art. 2317; No. 27, Art. 3634; No. 30, Art. 4219; No. 45, Art. 6154; No. 52, Art. 7543; "The official Internet portal of legal information" (www.pravo.gov.ru), on December 29, 2014) this Instruction establishes terms and procedure for creation and submission to the Bank of Russia of the reporting on observance of standard rates of assessment of financial stability of activities of housing accumulative cooperative (further - the reporting on observance of standard rates) and the annual statement of housing accumulative cooperative (further - the annual statement) (further in case of joint mentioning - the reporting of housing accumulative cooperative).

1. The reporting on observance of standard rates is constituted according to appendix 1 to this Instruction.

The annual statement is constituted according to appendix 2 to this Instruction.

2. The reporting on observance of standard rates is constituted following the results of every quarter, the annual statement - following the results of calendar year. Information is provided as of the last calendar day of the accounting period inclusive or for the accounting period.

3. The reporting of housing accumulative cooperative is submitted starting with the reporting for the period in which the corresponding record about housing accumulative cooperative in the Unified State Register of Legal Entities was made.

4. The reporting on observance of standard rates for the first, second and third quarters is submitted housing accumulative cooperative no later than 45 calendar days upon termination of the accounting period. The reporting on observance of standard rates for the fourth quarter is submitted housing accumulative cooperative no later than 115 calendar days upon termination of the accounting period.

The annual statement is submitted cooperative not later than in six months upon termination of accounting year.

5. The following copies of documents in electronic form are attached to the reporting on observance of standard rates:

the reference with indication of date and the place of disclosure of information on the losses constituting more than five percent of the size of share fund of housing accumulative cooperative if the number of members of housing accumulative cooperative exceeds 500 people or housing accumulative cooperative places advertizing;

the message on holding extraordinary general meeting of members of housing accumulative cooperative if losses of housing accumulative cooperative constitute more than 25 percent of the size of share fund of housing accumulative cooperative;

the reference with indication of the reasons of discrepancy of the size of reserve fund of housing accumulative cooperative for the size provided by the charter of housing accumulative cooperative, or the insufficient size of reserve fund of housing accumulative cooperative (less than one and a half percent from the size of share fund of housing accumulative cooperative) if the size of reserve fund is not determined by the charter of housing accumulative cooperative;

the reference with indication of the reasons of delay of housing accumulative cooperative on acquisition (construction) of premises if the number of members of housing accumulative cooperative which the housing accumulative cooperative acquired or constructed (builds) premises, is less than number of members of housing accumulative cooperative who brought part of the share granting the right to acquisition or construction by housing accumulative cooperative of premises for the member of housing accumulative cooperative.

6. The following copies of documents in electronic form containing are attached to the annual statement:

the annual accounting (financial) accounts of housing accumulative cooperative in three last financial years constituted according to requirements of the legislation of the Russian Federation including the report on financial results, the report on changes of the capital, the cash flow statement and the report on target use of means. If the cooperative performs the activities less than three years, then the electronic documents containing the copy of annual accounting (financial) accounts of housing accumulative cooperative for each financial year after its completion are attached to the annual statement;

the protocol of general meeting of members of housing accumulative cooperative on the issue of approval of the annual statement of housing accumulative cooperative;

the minutes of the Board of Directors of housing accumulative cooperative on the issue of approval of the annual statement of housing accumulative cooperative;

the minutes of audit committee (the decision of the auditor) concerning confirmation of reliability of information containing in the annual statement of housing accumulative cooperative;

the reference with indication of date and the place of disclosure of information on the losses constituting more than five percent of the size of share fund of housing accumulative cooperative if the number of members of housing accumulative cooperative exceeds 500 people or housing accumulative cooperative places advertizing;

the message on holding extraordinary general meeting of members of housing accumulative cooperative if losses of housing accumulative cooperative constitute more than 25 percent of the size of share fund of housing accumulative cooperative;

the reference with indication of the reasons of discrepancy of the size of reserve fund of housing accumulative cooperative for the size provided by the charter of housing accumulative cooperative, or insufficiency of the size of reserve fund of housing accumulative cooperative (less than one and a half percent from the size of share fund of housing accumulative cooperative) if the size of reserve fund is not determined by the charter of housing accumulative cooperative;

the reference with indication of the reasons of delay of housing accumulative cooperative on acquisition (construction) of premises if the number of members of housing accumulative cooperative which the housing accumulative cooperative acquired or constructed (builds) premises, there is less number of members of housing accumulative cooperative who brought part of the share granting the right to acquisition or construction by housing accumulative cooperative of premises for the member of housing accumulative cooperative.

The housing accumulative cooperative sends to the Bank of Russia the copy of audit opinion about annual accounting (financial) accounts of housing accumulative cooperative (further - the copy of audit opinion) not later than in five calendar days from the date of representation of audit opinion by auditing organization.

7. The reporting on observance of standard rates and copies of documents attached to it, stipulated in Item 5 these Instructions, and also the copy of audit opinion together with the cover letter are represented to the Bank of Russia in electronic form, signed by the strengthened qualified digital signature of person performing functions of sole executive body (other representative to them persons) housing accumulative cooperative, according to the order of interaction of the Bank of Russia with not credit financial credit institutions determined based on parts one and the eighth article 76.9 of the Federal Law of July 10, 2002 No. 86-FZ "About the Central bank the Russian Federation (Bank of Russia)" (further - order of interaction).

The annual statement and copies of documents attached to it, stipulated in Item 6 these Instructions, together with the cover letter are represented to the Bank of Russia in electronic form, the signed strengthened qualified digital signature of person performing functions of sole executive body of housing accumulative cooperative, and the chief accountant of housing accumulative cooperative according to order of interaction.

7(1). Files shall have the following names:

7(1).1. The file containing the copy of annual accounting (financial) accounts of housing accumulative cooperative shall have the following name: "<INN> of _BFO _ <YEAR>",

where:

<INN> - identification taxpayer number of housing accumulative cooperative;

<YEAR> - year for which the annual accounting (financial) accounts of housing accumulative cooperative are constituted.

7(1).2. The file containing the copy of audit opinion shall have the following name: "<INN> of _AZ _ <YEAR>",

where:

<INN> - identification taxpayer number of housing accumulative cooperative;

<YEAR> - year for which the annual accounting (financial) accounts of housing accumulative cooperative concerning which the auditing organization constitutes audit opinion are constituted.

7(2). Submission to the Bank of Russia of the annual statement containing the copy of the annual accounting (financial) accounts of housing accumulative cooperative including information which is not subject to disclosure and (or) placement is performed with appendix to the file with the copy of annual accounting (financial) accounts of housing accumulative cooperative of the file in the *.pdf or *.docx format with indication of on such information (the Section, form) which shall have the name "NERASKRYTIE".

The copy of audit opinion is presented in the Bank of Russia electronically in the form of electronic image (the audit opinion on paper transformed to electronic form by scanning with preserving details).

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