INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of October 25, 2013 No. 3084-U

About modification of the Instruction of the Bank of Russia of December 3, 2012 No. 2923-U "About publication and submission of consolidated financial statements by credit institutions"

1. 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 October 25, 2013 No. 23) to bring in the Instruction of the Bank of Russia of December 3, 2012 No. 2923-U "About publication and submission of consolidated financial statements by credit institutions", registered by the Ministry of Justice of the Russian Federation on December 20, 2012 No. 26213 ("the Bulletin of the Bank of Russia" of December 26, 2012 No. 75), the following changes.

1.1. State the name in the following edition:

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

1.2. In preamble to replace the word "publications" with the word "disclosures", "credit institutions" shall be replaced with words words "parent credit institutions of banking groups".

1.3. State Item 1 in the following edition:

"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;

once in half a year - intermediate consolidated financial statements.

If the intermediate consolidated financial statements were performed, the specified reporting reveals together with audit opinion of auditing organization.".

1.4. To add Item 2 after the word "reporting" with words ", intermediate consolidated financial statements (further in case of joint mentioning - the reporting)".

1.5. Declare Item 3 invalid.

1.6. In item 4:

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