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Ministry of Justice

Russian Federation

On August 24, 2017 No. 47936

PROVISION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of June 15, 2017 No. 588-P

About procedure for creation of the interim liquidation balance sheet and liquidation balance sheet of the liquidated credit institution for their coordination with the Bank of Russia

This Provision according to article 189.98 of the Federal Law of October 26, 2002 No. 127-FZ "About insolvency (bankruptcy)" (The Russian Federation Code, 2002, No. 43, Art. 4190; 2004, No. 35, Art. 3607; 2005, No. 1, Art. 18, Art. 46; No. 44, Art. 4471; 2006, No. 30, Art. 3292; No. 52, Art. 5497; 2007, No. 7, Art. 834; No. 18, Art. 2117; No. 30, Art. 3754; No. 41, Art. 4845; No. 49, Art. 6079; 2008, No. 30, Art. 3616; No. 49, Art. 5748; 2009, No. 1, Art. 4, Art. 14; No. 18, Art. 2153; No. 29, Art. 3632; No. 51, Art. 6160; No. 52, Art. 6450; 2010, No. 17, Art. 1988; No. 31, Art. 4188, Art. 4196; 2011, No. 1, Art. 41; No. 7, Art. 905; No. 19, Art. 2708; No. 27, Art. 3880; No. 29, Art. 4301; No. 30, Art. 4576; No. 48, Art. 6728; No. 49, Art. 7015, Art. 7024, Art. 7040, Art. 7061, Art. 7068; No. 50, Art. 7351, Art. 7357; 2012; No. 31, Art. 4333; No. 53, Art. 7607, Art. 7619; 2013, No. 23, Art. 2871; No. 26, Art. 3207; No. 27, Art. 3477, Art. 3481; No. 30, Art. 4084; No. 51, Art. 6699; No. 52, Art. 6975, Art. 6984; 2014, No. 11, Art. 1095, Art. 1098; No. 30, Art. 4217; No. 49, Art. 6914; No. 52, Art. 7543; 2015, No. 1, Art. 10, Art. 11, Art. 29, Art. 35; No. 27, Art. 3495, Art. 3958, Art. 3967, Art. 3977; No. 29, Art. 4350, Art. 4355, Art. 4362; 2016, No. 1, Art. 11, Art. 27, Art. 29; No. 23, Art. 3296; No. 26, Art. 3891; No. 27, the Art. 4225, the Art. 4237, the Art. 4293) (further - the Federal Law "About Insolvency (Bankruptcy)"), articles 23 and 23.4 of 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. 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, Art. 4355, Art. 4357, Art. 4385; No. 51, Art. 7243; 2016, No. 1, Art. 23; No. 15, Art. 2050; No. 26, Art. 3860; No. 27, Art. 4294, Art. 4295; 2017, No. 14, Art. 2000; No. 18, the Art. 2661, the Art. 2669) (further - the Federal Law "About Banks and Banking Activity"), article 57 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. 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, Art. 4357; No. 41, Art. 5639; No. 48, Art. 6699; 2016, No. 1, Art. 23, Art. 46, Art. 50; No. 26, Art. 3891; No. 27, Art. 4225, Art. 4273, Art. 4295; 2017, No. 1, Art. 46; No. 14, Art. 1997; No. 18, of the Art. 2661, of the Art. 2669) establishes procedure for creation of the interim liquidation balance sheet and liquidation balance sheet of the liquidated credit institution for their coordination with the Bank of Russia.

Chapter 1. General provisions

1.1. The interim liquidation balance sheet is constituted and approved with the Bank of Russia liquidation commission, the receiver (liquidator) (further - the body performing liquidation of credit institution) after closing of the register of requirements of creditors of credit institution.

The liquidation balance sheet is constituted and approved with the Bank of Russia the body performing liquidation of credit institution after completion of settlings with creditors of credit institution or execution according to article 189.93 of the Federal law "About Insolvency (Bankruptcy)" of obligations of credit institution at the expense of the means provided by her founders (participants) or the third party (third parties) in the presence of conditions, stipulated in Item the 15th article 189.93 of the Federal law "About Insolvency (Bankruptcy)".

1.2. The interim liquidation balance sheet is submitted in structure:

the reporting under form 0409101 "The turnover sheet on accounts of financial accounting of the credit institution" established by the Instruction of the Bank of Russia of November 24, 2016 No. 4212-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 14, 2016 No. 44718, on March 29, 2017 No. 46155 (further - the reporting under the form 0409101) constituted for the corresponding date with indication of the period for which the balance is made;

data on the size of requirements of creditors and obligations of credit institution according to the interim liquidation balance sheet (appendix 1 to this Provision);

data on property (assets) of credit institution according to the interim liquidation balance sheet (appendix 2 to this Provision);

data on the arrived and used money of credit institution according to the interim liquidation balance sheet (appendix 3 to this Provision).

The liquidation balance sheet is submitted in structure:

the reporting under form 0409101, constituted for the corresponding date with indication of the period for which the balance is made;

data on satisfaction of requirements of creditors and obligations of credit institution according to the liquidation balance sheet (appendix 4 to this Provision);

data on realization of property (assets) of credit institution according to the liquidation balance sheet (appendix 5 to this Provision);

data on the arrived and used money of credit institution according to the liquidation balance sheet (appendix 6 to this Provision).

1.3. For the purpose of creation of the interim liquidation balance sheet and the liquidation balance sheet after withdrawal (cancellation) of the license for banking operations (further - revocation of license) the credit institution performs financial accounting according to the chart of accounts of financial accounting and procedure for its application established by the Provision of the Bank of Russia of February 27, 2017 No. 579-P "About the Chart of accounts of financial accounting for credit institutions and procedure for its application", the registered Ministry of Justice Russian on March 20, 2017 No. 46021, taking into account observance of the requirements provided by this Provision.

1.4. The obligations of credit institution expressed in foreign currency are considered in rubles on the official rate of foreign currency in relation to the ruble established by the Bank of Russia on the date of revocation of license of credit institution.

Revaluation of the property (assets) of credit institution expressed in foreign currency (remaining balance on currency accounts in the credit organizations correspondents and nonresident banks, the loans granted to clients, the securities which are in property of credit institution, receivables and other assets) and precious metals, after revocation of license until its realization (write-off) is not performed. The property (assets) expressed in foreign currency is reflected in rubles on the official rate of foreign currency in relation to the ruble established by the Bank of Russia on the date of revocation of license of credit institution. The results of realization of property (assets) including exchange differences belong into accounts on accounting of the income (expenses). In the absence of sales opportunity of property (assets) its cost is written off at the expense of reserves on possible losses and (or) belongs into accounts on the expense accounting.

1.5. For the purpose of reflection in the interim liquidation balance sheet of data on outstanding amount of the liquidated credit institution before the Bank of Russia the body performing liquidation of credit institution carries out reconciliation of information on the amount of obligations of the liquidated credit institution to the Bank of Russia, and also about the providing amount on the loans granted by the Bank of Russia, considered on balance and off-balance sheet accounts of the liquidated credit institution, with data of the Bank of Russia. In case of identification of discrepancies in the specified information the body performing liquidation of credit institutions takes measures for their elimination.

If it is not possible to eliminate the specified discrepancies, the explanatory note containing data on the reasons which resulted in lack of possibility of elimination of discrepancies is put to the interim liquidation balance sheet.

1.6. The interim liquidation balance sheet, the liquidation balance sheet are signed by the chairman of liquidation commission, the receiver (liquidator) and fastened with impress of a seal of liquidation commission, the receiver (liquidator) (in the presence of seal).

Consideration and coordination of the interim liquidation balance sheet, liquidation balance sheet are performed by territorial office of the Bank of Russia in the location of credit institution (further - territorial office of the Bank of Russia) or Department of supervision of systemically significant credit institutions of the Bank of Russia if it exercised supervision of activities of credit institution.

By preparation for review the interim liquidation balance sheet and documents enclosed to it according to Item 2.4 of this provision, the liquidation balance sheet and documents enclosed to it according to Item 3.4 of this provision proshnurovyvatsya, the list of documents is constituted.

If coordination of the interim liquidation balance sheet and liquidation balance sheet performs territorial office of the Bank of Russia, the interim liquidation balance sheet is constituted in duplicate (one of which - without documents specified in Item 2.4 of this provision), and the liquidation balance sheet - in triplicate (one - in full, the second - with the documents specified in paragraphs the second - pole of Item 3.4 of this provision, third - without documents specified in Item 3.4 of this provision).

If coordination of the interim liquidation balance sheet and liquidation balance sheet performs Department of supervision of systemically significant credit institutions of the Bank of Russia, the interim liquidation balance sheet and the liquidation balance sheet are constituted in duplicate (one of which - without documents specified in Items 2.4 and 3.4 respectively).

1.7. In case of liquidation of credit institution according to the decision of her founders (participants) made according to Item 2 of Article 61 of the Civil code of the Russian Federation (The Russian Federation Code, 1994, No. 32, Art. 3301; 2002, No. 12, Art. 1093; 2006, No. 2, Art. 171; No. 3, Art. 282; 2007, No. 49, Art. 6079; 2008, No. 20, Art. 2253; 2009, No. 29, Art. 3582; 2010, No. 19, Art. 2291; 2014, No. 19, Art. 2304; 2015, No. 21, of the Art. 2985) (further - voluntary liquidation), the interim liquidation balance sheet, the liquidation balance sheet affirm general meeting of founders (participants) of credit institution after coordination by their territorial office of the Bank of Russia (Department of supervision of systemically significant credit institutions of the Bank of Russia).

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