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It is registered

Ministry of Justice

Russian Federation

On December 28, 2015 No. 40322

INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of December 3, 2015 No. 3876-U

About forms, procedure and terms of disclosure by parent credit institutions of banking groups of information on the accepted risks, procedures of their assessment, risk management and the capital

(as amended of the Instruction of the Central bank of the Russian Federation of 28.12.2015 No. 3918-U)

This Instruction based on 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. 40, Art. 5318; No. 45, Art. 6154; No. 52, Art. 7543; 2015, No. 1, Art. 4, Art. 37; No. 27, Art. 3958, Art. 4001; No. 29, Art. 4348; No. 41, the Art. 5639), the Federal Law "About Banks and Banking Activity" (in edition of the Federal Law of February 3, 1996 No. 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; 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. 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. 6728, Art. 6730; No. 49, Art. 7069; No. 50, Art. 7351; 2012, No. 27, Art. 3588; No. 31, Art. 4333; No. 50, Art. 6954; No. 53, Art. 7605, Art. 7607; 2013, No. 11, Art. 1076; No. 19, Art. 2317, Art. 2329; No. 26, Art. 3207; No. 27, Art. 3438, Art. 3477; No. 30, Art. 4084; No. 40, Art. 5036; No. 49, Art. 6336; No. 51, Art. 6683, Art. 6699; 2014, No. 6, Art. 563; No. 19, Art. 2311; No. 26, Art. 3379, Art. 3395; No. 30, Art. 4219; No. 40, Art. 5317, Art. 5320; No. 45, Art. 6144, Art. 6154; No. 49, Art. 6912; No. 52, Art. 7543; 2015, No. 1, Art. 37; No. 17, Art. 2473; No. 27, Art. 3947, Art. 3950; No. 29, of the Art. 4355, of the Art. 4385) establishes forms, procedure and terms of disclosure by parent credit institutions of banking groups of information on the accepted risks, procedures of their assessment, risk management and the capital (further - information on risks on the consolidated basis).

1. As a part of information on risks on the consolidated basis the parent credit institution of banking group opens the following data.

1.1. Data from the consolidated financial statements which are subject to disclosure according to the Instruction of the Bank of Russia of December 3, 2012 No. 2923-U "About disclosure and submission of consolidated financial statements by parent credit institutions of banking groups", the registered Ministry of Justice of the Russian Federation on December 20, 2012 No. 26213, on November 29, 2013 No. 30495 ("the Bulletin of the Bank of Russia" of December 26, 2012 No. 75, of December 10, 2013 No. 71) (further - the Instruction of the Bank of Russia No. 2923-U), and the consolidated statements and other information on the activities of banking groups constituted according to the Provision of the Bank of Russia of March 11, 2015 No. 462-P "About procedure for creation of the reporting necessary for implementation of supervision of credit institutions on the consolidated basis, and also other information on activities of banking groups", the registered Ministry of Justice of the Russian Federation on May 8, 2015 No. 37212 ("the Bulletin of the Bank of Russia" of May 20, 2015 No. 44) (further - the Provision of the Bank of Russia No. 462-P), on appendix form 1 to this Instruction.

1.2. The reporting under form 0409808 "The report on capital adequacy level for covering of risks, the size of reserves on possible losses according to loans and other assets (the published form)" (further - form 0409808), established by the Instruction of the Bank of Russia of November 12, 2009 No. 2332-U "About the list, forms and procedure for creation and representation of forms of the reporting of credit institutions in the Central bank of the Russian Federation", the registered Ministry of Justice of the Russian Federation on December 16, 2009 No. 15615, on June 18, 2010 No. 17590, on December 22, 2010 No. 19313, on June 20, 2011 No. 21060, on December 16, 2011 No. 22650, on July 10, 2012 No. 24863, on September 20, 2012 No. 25499, on December 20, 2012 No. 26203, on March 29, 2013 No. 27926, on June 14, 2013 No. 28809, on December 11, 2013 No. 30579, on March 28, 2014 No. 31760, on June 18, 2014 No. 32765, on December 22, 2014 No. 35313, on February 20, 2015 year №36169, 8 of June, 2015 No. 37564, on July 16, 2015 No. 38037, 28.12.2015 No. 40329 ("the Bulletin of the Bank of Russia" of December 25, 2009 No. 75 - 76, of June 25, 2010 No. 35, of December 28, 2010 No. 72, of June 28, 2011 No. 34, of December 23, 2011 No. 73, of July 19, 2012 No. 41, of September 26, 2012 No. 58, from 27 December, 2012 No. 76, of March 30, 2013 No. 20, of June 25, 2013 No. 34, of December 28, 2013 No. 79 - 80, of March 31, 2014 No. 34, of June 27, 2014 No. 61, of December 30, 2014 No. 115 - 116, of March 10, 2015 No. 20, of June 25, 2015 No. 55, of July 24, 2015 No. 61, ______________) (further - the Instruction of the Bank of Russia No. 2332-U).

1.3. The reporting under form 0409813 "Data on obligatory standard rates, indicator of financial leverage and the standard rate of short-term liquidity (the published form)" (further - form 0409813), established by the Instruction of the Bank of Russia No. 2332-U.

1.4. Data of general nature on activities of banking group.

1.4.1. The complete or reduced trade name and the location of parent credit institution of banking group, the list of consolidated members of banking group (including that whose reporting data join in the consolidated statements and other information on activities of banking group in full or in proportion to share of banking group in activities of the member of banking group, and also shares (share) of which reduce the size of own means (capital) of banking group, or investment (part of investments) in which activities when calculating values of obligatory standard rates of banking group are weighed taking into account risk), their location, size of their assets, size and share of own means (capital) (net assets) of members of banking group in own means (capital) of banking group, the direction them activities (with indication of members of banking group, the size of own means (capital) (net assets) calculated without transactions (transactions) between parent credit institution of banking group and (or) members of banking group who are made by 5 and more percent of own means (capital) of banking group and (or) the financial result calculated without the income (expenses) from transactions (transactions) between parent credit institution of banking group and (or) members of banking group who are made by 5 and more percent of financial result of banking group (calculation is perfromed in absolute values without sign of financial result of the member of banking group or banking group in general), and (or) the assets weighed taking into account risk, calculated without transactions (transactions) between parent credit institution of banking group and (or) members of banking group who are made by 5 and more percent of assets of banking group weighed taking into account risk (further - large members of banking group), and also the short description of distinctions of approaches on inclusion of the reporting these members of banking group applied by parent credit institution of banking group in case of creation of consolidated financial statements and in case of disclosure of information on risks on the consolidated basis.

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