INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of October 25, 2013 No. 3081-U

About disclosure by credit institutions of information on the activities

This Instruction based on 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; 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. 6728, Art. 6730; No. 49, Art. 7069; No. 50, Art. 7351; 2012, No. 27, Art. 3588; No. 31, Art. 4333; No. 50, Art. 6954; Art. No. 53 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, the Art. 5036) 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 October 25, 2013 No. 23) establish procedure for disclosure by credit institutions of information on the activities.

Chapter 1. Disclosure form credit institutions of information on the activities

1.1. Are subject to disclosure by credit institutions:

annually - the annual accounting (financial) accounts (further - annual accounts) constituted according to the Instruction of the Bank of Russia of September 4, 2013 No. 3054-U "About procedure for creation by credit institutions of annual accounting (financial) accounts" <1> and the audit opinion confirming its reliability. Contents of explanatory information to annual accounts are determined by appendix to this Instruction;

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<1> For information only: it is registered by the Ministry of Justice of the Russian Federation 01.11.2013 No. 30303 ("the Bulletin of the Bank of Russia" of 13.11.2013 No. 61).

quarterly - intermediate accounting (financial) records as a part of the following forms of the reporting 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 ("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, of December 27, 2012 No. 76, of March 30, 2013 No. 20, of June 25, 2013 No. 34) (further - the Instruction of the Bank of Russia No. 2332-U), and information:

0409806 "The balance sheet (the published form)" (further - the balance sheet);

0409807 "The report on financial results (the published form)" (further - the report on financial results);

appendices to the balance sheet and the report on financial results in structure:

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 - the report on capital adequacy level);

0409813 of "Data on obligatory standard rates, indicator of financial leverage and the standard rate of short-term liquidity (the published form)" (further - data on obligatory standard rates, indicator of financial leverage and the standard rate of short-term liquidity);

0409814 "The cash flow statement (the published form)";

explanatory information to intermediate accounting (financial) records.

on permanent basis - the complete information about conditions and terms of release (attraction) of the tools of the capital included by credit institution in calculation of own means (capital) according to the Provision of the Bank of Russia of December 28, 2012 in No. 395-P "About technique of determination of size of own means (capital) of credit institutions ("Basel III")", the registered Ministry of Justice of the Russian Federation on February 22, 2013 No. 27259, on November 29, 2013 No. 30499, on October 2, 2014 No. 34227, on December 11, 2014 No. 35134, on December 17, 2014 No. 35225, on March 24, 2015 No. 36548, on June 5, 2015 No. 37549, on October 5, 2015 No. 39152 ("the Bulletin of the Bank of Russia" of February 27, 2013 No. 11, of November 30, 2013 No. 69, of October 8, 2014 No. 93, of December 22, 2014 No. 112, of December 26, 2014 No. 114, of March 30, 2015 No. 27, of June 16, 2015 No. 52, of October 12, 2015 No. 86) (further - the complete information about conditions and terms of release (attraction) of tools of the capital), and also Section 5 of the report on capital adequacy level.

1.2. If the intermediate accounting (financial) records during all accounting year were constituted on the basis of single accounting policy, explanatory information to intermediate accounting (financial) records information on events and transactions which are essential to assessment by the user of changes in financial position and the results of activities of credit institution which are not reflected in annual accounts for the last accounting year is included.

At the discretion of credit institution explanatory information to intermediate accounting (financial) records can reveal in the amount established for annual accounts according to appendix to this Instruction.

Information provided by subitems 5 is subject to obligatory quarterly disclosure as a part of intermediate accounting (financial) records. 3, 5.4 Items 5, Items 6, the 7 and 11 appendices to this Instruction, except for information specified in the paragraph the second subitem 5.3 of Item 5, in paragraphs the second - the seventh, ninth and tenth subitem 6. 1, in paragraphs the second - the fourth and tenth subitem 6.1.1. 2, in paragraphs three and the fourth subitem 6.1. 3, in paragraphs second and third subitem 6.1. 5, in paragraphs the second, third, fifth - the ninth subitem 6.1. 7, in paragraphs second and third subitem 6.2 of Item 6, in subitems 7.1.4 and 7.1.6 of Item 7, in cases when information provided by the specified paragraphs did not undergo essential changes in comparison with the previous accounting (financial) records.

In case of carrying out audit of intermediate accounting (financial) records the specified reporting reveals together with the audit opinion of auditing organization received before disclosure.

Chapter 2. Terms of disclosure by credit institutions of information on the activities

2.1. The annual (intermediate) accounting (financial) accounts shall be opened:

annual - no later than 10 working days after day of holding the annual general shareholder meeting (participants) which approved the report;

intermediate:

without audit opinion about its reliability - within 30 working days after approach of reporting date; for large credit institutions with wide network of divisions - within 40 working days after approach of reporting date;

with audit opinion about its reliability - within 40 working days after approach of reporting date; for large credit institutions with wide network of divisions - within 50 working days after approach of reporting date.

2.2. Changes in the complete information about conditions and terms of release (attraction) of tools of the capital, and also shall be made to Section 5 of the report on the level of capital adequacy in process of modification of conditions and terms of release (attraction) of tools of the capital, from the moment of release of new tools of the capital, implementation of payments for tools of the capital, their repayment, converting (write-off) or other changes in conditions of release (attraction) of tools of the capital, no later than the next day after their implementation.

Chapter 3. Procedure for disclosure by credit institutions of information on the activities

3.1. Credit institutions perform disclosure of information on the activities according to the internal documents approved by credit institution by which it is guided in case of disclosure of information on the financial position, financial results, risk management and the capital.

3.2. The annual (intermediate) accounting (financial) accounts are considered opened if it is posted on the official site of credit institution on the Internet (further - the website of credit institution) and (or) are published in mass media.

The credit institution irrespective of the purposes of use of this reporting under the procedure guaranteeing its stay and obtaining by the interested users can also make the decision on provision to the specified users of the booklets, brochures and other editions containing annual (intermediate) accounting (financial) accounts.

The method of disclosure of annual (intermediate) accounting (financial) accounts is determined by credit institution independently.

The complete information about conditions and terms of release (attraction) of tools of the capital, and also Section 5 of the report on the level of capital adequacy are considered opened if they are posted on the website of credit institution in the separate Section "Disclosure of Information for the Regulating Purposes" taking into account the changes made to them.

3.3. The credit institution provides open round-the-clock entry to annual (intermediate) accounting (financial) accounts and the complete information about conditions and terms of release (attraction) of tools of the capital, and also to Section 5 of the report on capital adequacy level on the website of credit institution to all to the users interested in them without restrictions within at least three years from the date of their placement. Placement of annual (intermediate) accounting (financial) accounts, complete information about conditions and terms of release (attraction) of tools of the capital and Section 5 of the report on capital adequacy level on the website of credit institution is performed consistently in chronological procedure.

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