Form No. P-3 “Information about financial condition organizations"

Form No. P-3 is filled out based on synthetic and analytical data accounting. It includes four sections, and information for section 1 is presented in reports monthly, and for the remaining sections - quarterly, cumulatively from the beginning of the reporting year.

Section 1 “Indicators of financial condition and calculations” contains information about the financial results of activities for reporting period, the amounts of receivables and payables of the organization (with a separate reflection of overdue payments), as well as debt on loans and credits received by the organization. Here is the value of profit (loss) before tax for the periods from the beginning of the reporting year and from the beginning of the year preceding the reporting year, which must correspond to the indicator given in the corresponding columns of line 2300 of the financial results statement.

Total value indicator accounts receivable organizations on reporting date reflected in this section must correspond to the sum of indicators in line 1230 balance sheet, and accounts payable - to the indicator of line 1520 of the balance sheet. From the volume of receivables in form No. P-3, the debt of buyers and customers (including secured by them) is distinguished own bills and debt on government orders and federal programs).

The accounts payable indicator is detailed by highlighting the organization's debt for payments to the budget and government off-budget funds, as well as debt to suppliers and contractors (including those secured by the organization’s own bills of exchange).

From total amount debts of buyers and customers, as well as from the total amount of debts to suppliers and contractors, the debt for transport services and the supply (consumption) of energy resources: gas, electricity and heat must be disclosed.

The indicator of the organization's debt for received loans and credits given in this section is defined as the sum of lines 1410 and 1510 of the balance sheet.

By separate lines provides data on the volume of accounts receivable written off in the reporting period as losses, and accounts payable written off as profits of the organization.

From the values of all indicators of the organization's debt, overdue debt is highlighted in a separate column.

IN section 2 “Income and expenses» the organization discloses data on revenue and profit (loss) from sales, as well as costs, coinciding with the indicators in lines 2100, 2110, 2120, 2200, 2210, 2220 of the financial results statement. Additionally, based on data analytical accounting To account 91 “Other income and expenses”, information is provided on the proceeds from the sale of fixed assets, as well as on the amount of interest expenses accrued on the organization’s securities and for the use of loans and borrowings received.

Section 3 "Assets of the organization» contains information as of the reporting date and at the end of the corresponding period of the previous year, duplicating the indicators of the results of sections I and II of the balance sheet, as well as lines 1110, ISO, 1210, 1220, 1240 and 1250. The cost of unfinished construction objects is distinguished from the composition of fixed assets , and the stock indicator is detailed in the context inventories, costs in work in progress, finished products and goods for resale.

IN Section 4 "Status of Settlements with Organizations and Enterprises of Russia and foreign countries» a breakdown of revenue (income), receivables and payables, as well as the organization’s debt for received loans and borrowings by geographic (country) basis is provided.

The states in this section are indicated: Russia, CIS countries, other countries. The individual columns of Section 4 reflect:

volumes of finished products, goods, work performed, services provided, shipped as a sale or direct exchange, as well as the cost of fixed assets sold, intangible assets and other values. The data is filled in on the basis of analytical accounting for accounts 90 “Sales” and 91-1 “Other income” in actual selling prices (including VAT, excise taxes and other obligatory payments) cumulative total since the beginning of the year;
debt of buyers and customers (including overdue);
the organization's debt to suppliers and contractors (including overdue);

debt on received loans and borrowings with the allocation of overdue debt.

Example. In section 4 of form No. P-3, compiled by PJSC "Confectioner" for the reporting and previous years, provides data on the status of settlements with enterprises in Azerbaijan. Based on these data in table. 11.4 the accounts receivable turnover ratios are calculated.

Table 11.4

Indicators of the status of settlements between PJSC Confectioner and enterprises

Azerbaijan

Let us determine the influence of extensive (average accounts receivable) and intensive (turnover ratio) factors on the result indicator (revenue from sales to enterprises in Azerbaijan), using the formula

1) change in revenue due to a decrease average size accounts receivable:

2) change in revenue due to an increase in the accounts receivable turnover ratio:

The sum of the influence of factors is equal to the total decrease in sales revenue in reporting year by 820.0 thousand rubles.

If an organization has long-term accounts payable, it must also be reflected in Form No. P-3.

Electronic newspaper

When identifying clients, banks require from companies, in addition to the charter, certificate of registration, documents on financial status. Their list is given in paragraph 1.13 of Appendix 2 to the Regulations of the Central Bank of the Russian Federation dated August 19, 2004 No. 262-P. In the information letter dated July 22, 2014 No. 24, the Central Bank clarified that the bank does not necessarily have to demand everything. And you have the right to choose which of these documents you need.

As we found out from the banks we surveyed, they ask for documents depending on the situation. For example, when issuing a loan, the bank requires documents about the financial condition: a balance sheet, a certificate of absence of tax arrears, an audit report (if an audit is required for companies). From companies that have been operating for less than three months, banks request turnover sheets for accounting accounts, as well as forms based on their own model (about income, expenses, profit, creditors, etc.). This information, in fact, replaces the balance sheet, which newcomers have not yet submitted to the Federal Tax Service, since the reporting is annual.

If the company does not provide documents, the bank will refuse service. Depending on the reasons for the request, the bank will not open an account, transfer money, or issue a loan.

When opening accounts, issuing loans, and in other cases, banks request a copy of the manager’s passport from companies. The Central Bank requires checking the validity of the document on the official website of the FMS in the section “Checking the validity of a passport of a citizen of the Russian Federation”. There is another way to check - through Unified system electronic interaction (Resolution of the Government of the Russian Federation dated 08.09.10 No. 697). For this purpose, banks set special program, through which they instantly exchange data with the FMS. This is a fallback in case of problems with the FMS website. Indeed, sometimes the passport verification service does not work, even failures are possible. The service shows that the passport is invalid, although it is not.

Having discovered that the passport is invalid, the bank will refuse to work with the client - it will not open a new account, and will stop conducting transactions on existing accounts. If your passport number is included in the invalid database by mistake, the best way to prove this is to contact the Federal Migration Service of your region.

There are two options. The first is to submit a written request to correct the error. The second option is to report an error via the Internet, on the website of your Federal Migration Service through the “Online appeal” section. As we were informed by the capital's Federal Migration Service, the issue is resolved quickly - in one to three working days.

Important!
What bank requires documents on financial condition

For companies that have been operating for more than three months:
- accounting reports;
- Income tax returns;
- audit report;
- certificate of absence of tax debts;
— confirmation from the inspection that the company has not been filed for bankruptcy.

For new companies:
- turnover sheets for accounting accounts;
— decoding of assets and liabilities

Form P-3 - document statistical reporting, reflecting data on the financial condition of a legal entity for the reporting period. Let's find out whether the form has changed and look at the features of filling out the P-3 form.

Form “P-3 statistics”: purpose

Form P-3 “Information on the financial condition of the organization” is intended for monthly submission by a legal entity to the territorial body of Rosstat of information on its financial condition, generated on an accrual basis from the beginning of the reporting year. The basis of this information is the figures entered in the profit and loss statement, accounting data on existing assets and accounts receivable and payable.

ABOUT existing types read the profit and loss report in the article “Profit and Loss Statement - Form No. 2 (form and sample)” .

Form P-3 in its latest edition, valid from August 1, 2017, was approved by Rosstat order No. 509 dated August 1, 2017. The same document contains fundamental principles its submission to Rosstat.

NOTE! Starting with reporting for January 2019, it will be introduced new form form P-3, which approved by order Rosstat dated July 31, 2018 No. 468.

The obligation to submit the form is assigned to all legal entities carrying out implementation (including foreign organizations, operating in the Russian Federation, and bankrupt firms), with an average number of more than 15 people, excluding:

small businesses (SMB);
state and municipal institutions;
banks;
insurance and financial and credit organizations.

Legal entity with separate units generates data on the organization as a whole.

The form consists of 4 sections. Of these, only section is subject to monthly completion and submission no later than the 28th day of the month following the reporting month. 1, including information about the final financial result for the reporting period and a similar period of time in the previous year, as well as key information about the state of receivables and accounts payable.

Quarterly in addition to Sect. 1 fill in the information in the remaining sections:

in Sect. 2 - about the main performance indicators that form the financial result from sales in comparison with data for similar period the previous year;
in Sect. 3 - on the composition of assets, breaking them down into current and non-current and comparing them with data for the same date of the previous year;
in Sect. 4 - on shipment volumes for the period and the main types of existing receivables and payables, with a breakdown of this information by countries with which interaction is carried out.

Quarterly reporting is submitted later: by the 30th day of the month following the reporting quarter, inclusive.

Mandatory completion in any of the reports is information about the reporting organization (name, address, OKPO code, indication of the use or non-use of the simplified tax system), the signature of the person responsible for drawing up the form (with a transcript), his contact information and the date of preparation.

Instructions for filling out form P-3

Another document is devoted to a description of the procedure for filling out the tables of each section of form P-3: Rosstat order No. 772 dated November 22, 2017. It not only lists the data that should be reflected in each line of this form, but also indicates:

sources of this data;
features of their completion when changing or combining taxation regimes;
the procedure for generating information depending on the area in which the legal entity operates;
rules for entering digital indicators;
control ratios to check the correctness of the data included in the form.

Read about the specifics of generating accounting data by legal entities using the simplified tax system.

Chapter 5. Documents submitted for assessing the financial situation

5.1. To assess the financial situation when deciding on state registration created by establishing a credit organization and issuing preliminary consent of the Bank of Russia in accordance with Bank of Russia Instruction N 130-I, as well as when checking the legality of payment for shares (stakes) by affiliates of the credit organization, the following documents are submitted.

5.1.1. Annual copies financial statements for the last three completed financial years, the deadline for submission of which in accordance with the requirements of the legislation Russian Federation(country of registration (doing business) of a non-resident) has come, with copies of audit reports on the specified financial statements for each year (with financial statements in respect of which an opinion is expressed); a copy of the quarterly financial statements for the last completed reporting quarter(the latest official interim financial statements of a non-resident in cases where a non-resident, in accordance with the legislation of the country of registration (doing business), must prepare interim financial statements) (hereinafter referred to as the last reporting date), preceding the date of submission of documents to the territorial office of the Bank of Russia (Licensing Department of Activities And financial recovery credit institutions of the Bank of Russia) (date of payment for shares (stakes) by affiliates of the credit institution); the balance sheet as of the date of payment for shares (shares) by affiliated persons of the credit institution.

Affiliated persons of a credit institution do not submit the annual financial statements specified in this subparagraph to assess the financial position when checking the legitimacy of payment for shares (stakes) in a credit institution.

If, in accordance with the legislation of the Russian Federation or the country where the non-resident is registered (doing business), the financial statements legal entity is not subject to mandatory audit, then the specified financial statements submitted to the Bank of Russia must be verified by the involved audit organization and a copy of the prepared auditor's report attached to the annual financial statements.

If more than one month has passed since the end of the quarter before the date of submission of documents, then the financial statements of a legal entity that is a resident of the Russian Federation (except for affiliates of a credit institution) as of the last reporting date must be supplemented with a balance sheet and a profit and loss statement, as well as information specified in subclause 5.1.3 of this clause, as of the last monthly reporting date preceding the date of submission of documents to the territorial office of the Bank of Russia (Department for Licensing Activities and Financial Recovery of Credit Institutions of the Bank of Russia) (hereinafter referred to as the last monthly reporting date).

A legal entity that has a long-term credit rating for obligations in foreign currency or rubles assigned by at least one of rating agencies at a level not lower than “BBB-” according to the classification of the rating agencies “Standard & Poor’s” or “Fitch-Ratings” or “Baa3” according to the classification of the rating agency “Moody’s Investors Service” (hereinafter referred to as international rating agencies), as well as A credit rating assigned by at least one of the other rating agencies determined by a decision of the Board of Directors of the Bank of Russia (hereinafter referred to as national rating agencies) may provide copies of the annual and interim financial statements specified in this paragraph in the form of an extract from these statements. The extract must include the forms (explanations and indicators) of the financial statements necessary for calculating the cost of adjusted net assets (own funds), calculation financial indicators, on the basis of which a conclusion can be made about the compliance of the financial position of a legal entity with the requirements established by these Regulations, assessments financial results activities, reliable and full presentation on financial position, changes in financial position.

A legal entity applying a simplified taxation system submits an extract from the ledger for accounting income and expenses of organizations and individual entrepreneurs applying a simplified taxation system containing information on the total amount of income and expenses taken into account when calculating the taxable base (income of taxpayers who have chosen income as an object of taxation) from Section I “Income and Expenses” with a certificate to Section I for three completed calendar years, including by quarter, and for the last reporting period (including by quarter), as well as a copy tax return for tax paid in connection with the application of the simplified taxation system for the last taxable period. To verify the legality of payment, affiliated persons of the credit organization submit the specified extract (tax return) for the last reporting period (last tax period).

An extract from the book of income and expenses of organizations and individual entrepreneurs using the simplified taxation system must be submitted with a photocopy of the last page of the said book, containing the signature of the head and the seal of the legal entity, as well as the signature official tax authority and his seal, certifying the number of pages contained in this book.

For the periods in which it was used common mode taxation, a legal entity applying the simplified taxation system submits the accounting statements and documents specified in this paragraph in the manner established for legal entities applying the general taxation regime.

If legal entities ( joint stock companies and limited (additional) liability companies) applying a simplified taxation system in accordance with regulatory legal acts If the Russian Federation becomes obligated to maintain accounting records and prepare financial statements, including for calculating (evaluating) the value of net assets, then such legal entities shall submit the accounting statements and documents specified in this paragraph in the manner established for legal entities applying the general taxation regime.

In the event of a reorganization of the founders (participants) of a credit organization in the form of merger, accession, division and separation, the financial statements of the reorganized entities provided for by this subparagraph, as well as the draft introductory financial statements of legal entities (successors) that will arise as a result of the reorganization of the founders (participants) are presented. credit organization. A draft transfer act or separation balance sheet is attached to the draft introductory financial statements.

5.1.2. Copies of publications in a periodical printed edition of the annual financial statements of a legal entity for the last three completed financial years, indicating the date and source of publication, if, in accordance with the requirements of the legislation of the Russian Federation or the country of registration (business) of a non-resident, the legal entity is obliged to publish the said financial statements.

5.1.3. Transcripts:

a) receivables for each type of debt amounting to more than five percent of the balance sheet of a legal entity, as of the last reporting date and the date of payment for shares (stakes) by affiliated persons of the credit institution (or information about the absence of such debt), indicating the full company name of legal entities , which are debtors, their identification number the taxpayer, the grounds for the formation of debt (an agreement indicating its number and date, a bill of exchange, etc.), the date of formation and the term (date) of repayment of the debt, the amount of debt and the amount of reserves for doubtful debts created for this debt, the reasons for non-payment of overdue debts on time;

b) long-term and short-term financial investments as of the last annual reporting date, as of the last reporting date and as of the date of payment for shares (stakes) by affiliated persons of the credit institution, indicating the type of financial investments (type valuable papers shares, loans), of which: to subsidiaries and affiliates, shares (stakes) of credit institutions (indicating the full corporate name of credit institutions); the amount of financial investments and the reserves created on them for the depreciation of financial investments.

5.1.4. Information about the absence of insolvency (bankruptcy) proceedings against a legal entity, no decisions of judicial authorities declaring it insolvent (bankrupt) that have entered into force, liquidation procedures being carried out as of the date of submission of documents to the territorial branch of the Bank of Russia (Department of Licensing of Activities and Financial rehabilitation of credit organizations of the Bank of Russia) (as of the date of payment of shares (stakes) by affiliates of the credit organization), compiled by the legal entity itself.

5.1.5. Information about the participation (non-participation) of a legal entity in court cases that may lead to its loss of solvency and financial stability(should be given detailed information on the merits of each court case), as of the date of submission of documents to the territorial institution of the Bank of Russia (Department for Licensing Activities and Financial Recovery of Credit Institutions of the Bank of Russia) (as of the date of payment of shares (shares) by affiliates of the credit organization), compiled by the legal entity itself.

5.1.6. A certificate confirming the taxpayer’s fulfillment of the obligation to pay taxes, fees, insurance premiums, penalties and tax sanctions issued by the tax authority. The certificate is submitted by: the founders of the credit organization created by establishing - for the last three completed financial years and as of the previous date relating to the reporting period for taxes, in which the territorial office of the Bank of Russia (Department of Licensing of Activities and Financial Recovery of Credit Institutions of the Bank of Russia) is submitted documentation; legal entities applying for the issuance of preliminary consent of the Bank of Russia in accordance with Bank of Russia Instruction N 130-I - as of the previous date relating to the tax reporting period in which the territorial office of the Bank of Russia (Department of Licensing of Activities and Financial Recovery of Credit Banks) organizations of the Bank of Russia) documents are submitted; affiliated persons of a credit organization - as of the date preceding the date of payment for shares (shares) of the credit organization, the date relating to the tax reporting period in which the payment was made.

Non-residents (including non-resident banks) have the right to independently compile similar information about their absence of debt on tax payments which must be confirmed by the auditor.

5.1.7. Information about the absence of facts of non-fulfillment by a legal entity of its monetary obligations due to absence Money in bank accounts as of the date of submission of documents to the territorial institution of the Bank of Russia (Department of Licensing Activities and Financial Recovery of Credit Institutions of the Bank of Russia) (as of the date of payment of shares (stakes) by affiliates of the credit organization), compiled by the legal entity itself.

5.1.8. Information for calculating the amount of shares (shares) that are cross-owned in accordance with subclause 6.8.2 of clause 6.8 of these Regulations (with tables 1 and 2 of Appendix 1 to these Regulations) as of the last reporting date (on the date of payment for shares (shares) ) affiliated persons of a credit institution) or information about the absence of cross-ownership. For the purposes of these Regulations, cross-ownership of shares (stakes) means mutual participation in the authorized capital.

5.1.9. Information on receivables of business companies, as well as on financial investments in business companies that have been liquidated, are in the process of liquidation, declared insolvent (bankrupt) or in respect of which insolvency (bankruptcy) proceedings have been initiated in accordance with the legislation of the Russian Federation or the country of residence registration (doing business) of a non-resident according to the procedure, as of the last reporting date (on the date of payment for shares (shares) by affiliates of the credit institution) or information about the absence of the specified debt, indicating the full corporate name of the debtors, the date of formation, the amount of debt and the reserves created for it for doubtful debts, the full corporate name of the issuers of securities, legal entities in whose authorized capital investments were made, legal entities to which loans were provided, the type, amount of financial investments and reserves created for them for depreciation of financial investments.

5.1.10. A copy of the preliminary consent of the Bank of Russia for the acquisition and (or) receiving in trust management shares (shares) of other credit institutions; information on the consideration of documents for the issuance of preliminary consent of the Bank of Russia on the specified date.

Information on the consideration of documents for the issuance of preliminary consent of the Bank of Russia must contain the date of submission of documents to the territorial institution of the Bank of Russia (Department of Licensing Activities and Financial Recovery of Credit Institutions of the Bank of Russia), the number of shares (share size) of the credit organization that will belong to the legal entity as a result of their acquisition and (or) receipt in trust management, the amount of adjusted net assets (equity) used by the legal entity, the name of the territorial institution of the Bank of Russia considering the documents (indication for consideration of documents in the Department of Licensing of Activities and Financial Recovery of Credit Institutions of the Bank of Russia).

5.1.11. Calculation of the value of adjusted net assets (equity) as of the last reporting date (as of the date of payment for shares (shares) by affiliates of the credit institution).

If a legal entity submits a balance sheet, calculation of the value of adjusted net assets (equity), breakdown of receivables overdue for more than 90 days and financial investments in shares (shares) of credit institutions in accordance with subclause 5.1.3 of this clause, as well as the information specified in subclauses 5.1.8 and 5.1.9 of this clause, as of the last monthly reporting date, then the calculation of the value of adjusted net assets (equity), information specified in subclauses 5.1.8 and 5.1.9 of this clause, as of the last reporting date and information, specified in subclause 5.1.12 of this clause may not be presented.

Legal entities applying the simplified taxation system, when calculating the value of adjusted net assets (equity), provide information and documents confirming the amounts of indicators included in this calculation.

5.1.12. Information on material facts related to the financial and economic activities of a legal entity (except for affiliates of a credit institution) that occurred during the period from the last reporting date to the date of submission of documents to the territorial branch of the Bank of Russia (Department for Licensing Activities and Financial Recovery of Credit Institutions of the Bank of Russia):

about facts that resulted in a one-time increase (decrease) in the value of assets by more than 10 percent;

about facts that resulted in a one-time increase (decrease) net profit or net losses of more than 10 percent;

about the facts of one-time transactions, the size of which or the value of the property for which is 10 and more percent assets of a legal entity as of the date of the transaction.

The specified information must be compiled on the basis of the methodology established by the Regulations on the disclosure of information by issuers of issue-grade securities, approved by the Order Federal service By financial markets dated October 10, 2006 N 06-117/pz-n, registered by the Ministry of Justice of the Russian Federation on November 27, 2006 N 8532, February 5, 2007 N 8897, May 23, 2007 N 9540, October 3, 2007 N 10250 ("Bulletin of regulatory acts federal bodies executive power", 2007, N 4, N 8, N 26, N 42). The presentation by a legal entity of information on material facts based on the specified methodology is carried out regardless of its organizational and legal form.

Information about material facts related to the financial and economic activities of a legal entity applying a simplified taxation system is information about facts that resulted in an increase or decrease in income, expenses (if the object of taxation is income reduced by the amount of expenses) and profit by more than 10 percent, for the period from the last reporting date to the date of submission of documents to the territorial institution of the Bank of Russia (Department of Licensing Activities and Financial Recovery of Credit Institutions of the Bank of Russia). The specified information is compiled by a legal entity applying the simplified taxation system in any form.

If the facts specified in this subparagraph were absent in the financial and economic activities of the legal entity, then information about this is presented as part of the documents for assessing the financial position.

5.1.13. A legal entity that has a long-term credit rating for obligations in foreign currency or rubles, assigned by at least one of the international rating agencies at a level not lower than "B" according to the classification of the rating agencies "Standard & Poor's" or "Fitch-Ratings" or "B2" "according to the classification of the rating agency "Moody's Investors Service", as well as a credit rating assigned by at least one of the national rating agencies, has the right to submit to assess the financial position:

copies of the annual and interim financial statements specified in this paragraph;

calculation of the value of adjusted net assets (equity) as of the last reporting date and information and documents specified in subclause 5.1.10 of this clause. Other documents specified in this paragraph are not submitted by this legal entity.

5.1.14. If shares (shares) of a credit institution are acquired as part of the assets of a joint-stock investment fund (mutual fund), then to assess the financial position the following is presented:

documents of a joint stock investment fund ( management company mutual investment fund) specified in subclauses 5.1.1 - 5.1.7 of this clause;

a certificate of the value of the net assets of a joint-stock investment fund (net assets of a mutual investment fund) and the balance of property constituting the mutual fund investment fund compiled on the last day calendar month(last working day of the calendar month) preceding the date of submission of documents.

Information about changes:

By Directive of the Bank of Russia dated June 21, 2012 N 2839-U, paragraph 5.1 of these Regulations was supplemented with subparagraph 5.1.15

5.1.15. Information about national rating agencies, as well as information about the minimum levels of credit ratings established by the Bank of Russia assigned by national rating agencies, is posted on the Bank of Russia website on the Internet and published in the Bulletin of the Bank of Russia.

For the purposes of these Regulations, data on the rating of a legal entity posted on the websites of the relevant international and national rating agencies on the Internet are used.

If a legal entity has a long-term credit rating assigned by an international rating agency, not lower than the levels specified in subclauses 5.1.1 and 5.1.13 of this paragraph, and a credit rating assigned by a national rating agency, then the long-term credit rating is accepted as the rating of the legal entity. assigned by an international rating agency.

Moreover, if a legal entity has long-term credit ratings of different levels assigned by different international rating agencies, then the highest one assigned by international rating agencies is accepted as the rating of the legal entity.

If a legal entity has credit ratings of different levels assigned by different national rating agencies, then the highest one assigned by the national rating agencies is accepted as the rating of the legal entity.

5.2. To assess the financial position of a legal entity (except for affiliates of a credit organization) when checking the legality of payment for shares (shares) when deciding on issuing a license to carry out banking operations created by establishing a credit organization, when registering a report on the results of the issue (additional issue) of securities, when making a decision on state registration of changes made to the constituent documents related to the increase authorized capital credit organization, when making a decision on state registration of changes made to the constituent documents of the credit organization related to the sale of shares acquired from participants credit institution in the form of a society with limited liability, the legal entity submits the following documents.

5.2.1. If the cost of the acquired shares (shares) of a credit institution is more than 50, but less than 100 percent (inclusive) of the value of the adjusted net assets (equity) of the legal entity as of the last reporting date preceding the date of payment for the shares (shares):

a copy of the balance sheet of the legal entity as of the last reporting date preceding the date of payment for shares (shares), and the balance sheet as of the date of payment for shares (shares);

subclause 5.1.3 of clause 5.1 of these Regulations, as of the last reporting date preceding the date of payment for shares (shares), and on the date of payment for shares (shares).

5.2.2. If the cost of the acquired shares (shares) of a credit institution is less than 50 percent (inclusive) of the adjusted net assets (equity) of the legal entity as of the last reporting date preceding the date of payment for the shares (shares):

a copy of the balance sheet of a legal entity (a copy of the form of official accounting statements of a non-resident, on the basis of which the value of adjusted net assets (equity) was calculated as of the last reporting date preceding the date of payment for shares (shares);

calculation of the value of adjusted net assets (equity) of a legal entity, breakdown of accounts receivable overdue for more than 90 days and financial investments in shares (shares) of credit institutions in accordance with subclause 5.1.3 of clause 5.1 of these Regulations, as well as information and documents specified in subclauses 5.1.8 - 5.1.10 of clause 5.1 of these Regulations, as of the last reporting date preceding the date of payment for shares (shares);

information about material facts related to the financial and economic activities of a legal entity that occurred during the period from the last reporting date preceding the date of payment for shares (shares) to the date of payment for shares (shares), specified in subclause 5.1.12 of clause 5.1 of these Regulations.

If a legal entity submits a balance sheet, calculation of the value of adjusted net assets (equity), breakdown of receivables overdue for more than 90 days and financial investments in shares (shares) of credit institutions in accordance with subclause 5.1.3 of clause 5.1 of this Regulation, and Also, the information and documents specified in subclauses 5.1.8 - 5.1.10 of clause 5.1 of these Regulations, on the date of payment for shares (shares) of a credit institution, then information on material facts related to the financial and economic activities of a legal entity may not be provided.

5.2.3. Non-residents may submit documents in accordance with subclause 5.2.2 of this clause, regardless of the ratio of the value of the acquired shares (shares) of the credit institution and the amount of adjusted net assets (equity).

5.2.4. If shares (shares) of a credit organization are acquired as part of the assets of a joint-stock investment fund (mutual investment fund), in order to assess the financial situation when checking the legality of payment for shares (shares) of the credit organization, the following shall be submitted:

a copy of the balance sheet of the joint-stock investment fund as of the last reporting date preceding the date of payment for shares;

a certificate of the value of the net assets of the joint-stock investment fund (net assets of the mutual investment fund) and the balance sheet of the property constituting the mutual investment fund, drawn up on the last day of the calendar month (last working day of the calendar month) preceding the date of payment for shares (shares).

5.2.5. If payment for shares (shares) of a credit organization is made with property in non-monetary form, then to resolve the issue of state registration of the credit organization created by establishing and issuing a preliminary consent of the Bank of Russia in accordance with Bank of Russia Instruction N 130-I along with the documents provided for in this chapter , a document is submitted confirming the legal entity’s ownership of property in non-monetary form, made as a contribution to the authorized capital of the credit organization; to verify the legality of payment for shares (shares) of a credit organization - a document confirming the credit organization's ownership of the specified property.

5.3. The annual and quarterly financial statements of a legal entity resident of the Russian Federation must be drawn up in accordance with the regulatory legal acts of the Ministry of Finance of the Russian Federation establishing the scope and procedure for preparing financial statements, and must contain a note from the tax authority on its acceptance.

When sending accounting reports (tax returns) by mail, an additional copy of the shipping receipt must be submitted registered letter with a description of the attachment; when transferred to in electronic format via telecommunication channels - a copy of the receipt for acceptance of the accounting statements (tax return), a copy of the protocol for the incoming control of the accounting statements (tax return) and a copy of the confirmation of dispatch (confirmation of a specialized telecom operator) to paper media. If these documents are submitted, the accounting statements (tax return) may be submitted without a mark from the tax authority.

5.4. If the deadline established by the legislation of the Russian Federation for the preparation and submission of annual and quarterly financial statements to the tax authorities is on the date of submission of documents to the territorial institution of the Bank of Russia (Department of Licensing Activities and Financial Recovery of Credit Institutions of the Bank of Russia) or on the date of payment for shares (shares) of the credit organization has not occurred, then the financial statements with a note from the tax authority on their acceptance are presented for the previous reporting periods (years, quarters).

5.5. The financial statements of a non-resident submitted for assessment of the financial position must be compiled in accordance with the standards accepted in the country of its registration (doing business).

A territorial institution of the Bank of Russia (Department for Licensing Activities and Financial Rehabilitation of Credit Institutions of the Bank of Russia) has the right to request from a non-resident whose financial position is being assessed, or a credit organization that has submitted documents to assess the financial position of a legal entity, a duly certified conclusion of the competent authority on the volume of accounting reporting of a non-resident, the procedure for its preparation and the deadlines for submitting it to interested users, established by the legislation of the country of registration (doing business) of the non-resident.

5.6. Documents for assessing the financial situation submitted by a non-resident must be drawn up in the state (official) language of the country of registration (doing business) of the non-resident or in the language accepted in the country of registration (doing business) of the non-resident in business transactions, legalized in the manner prescribed by law of the Russian Federation, unless otherwise provided for by international treaties to which the Russian Federation and the country of registration (doing business) of the non-resident are parties, with the attachment of a duly certified translation of these documents into Russian.

A credit institution has the right to independently determine in its internal documents requirements for the need for apostille (legalization) and notarization of translations of documents submitted by a non-resident in cases where the assessment of the financial situation is carried out independently.

5.7. A territorial institution of the Bank of Russia (Department for Licensing Activities and Financial Recovery of Credit Institutions of the Bank of Russia) has the right, within the time limits established by the legislation of the Russian Federation and regulations Bank of Russia, in order to make appropriate decisions on the registration and licensing of credit institutions, request from the credit institution and persons whose financial position is assessed information that explains (deciphers) the information contained in the submitted documents, or other Additional information necessary to assess the financial position of a legal entity.

5.8. Documents and information drawn up by the legal entity itself, whose financial position is assessed, must be reliable, complete and signed (confirmed) by the signature of its head (person performing his duties) and the person holding the position (carrying out the duties) of the chief accountant (if there is a position chief accountant). The powers of the person acting as manager and the person performing the duties of the chief accountant must be confirmed by a copy of the relevant organizational and administrative document.

5.9. Documents submitted to assess the financial situation are drawn up in accordance with Chapter 29 of Bank of Russia Instruction No. 109-I dated January 14, 2004 “On the procedure for the Bank of Russia to make decisions on state registration of credit organizations and issuance of licenses for banking operations,” registered by the Ministry of Justice of the Russian Federation on February 13, 2004 N 5551 ("Bulletin of the Bank of Russia" dated February 20, 2004 N 15) (hereinafter referred to as Bank of Russia Instruction N 109-I). In this case, the documents of a legal entity (which is not the founder of the credit organization created by establishing) are signed by an authorized person of this legal entity, and the signature of the authorized person is sealed by the seal of this legal entity. Documents of individuals specified in Chapter 3 of these Regulations are signed by individuals personally or by their authorized persons. The powers of these authorized persons must be confirmed in the prescribed manner.

5.10. The documents on the basis of which the credit institution assessed the financial situation are stored by the credit institution for the periods established by the rules for organizing archival affairs.

Chapter 5. Documents submitted to assess the financial situation of legal entities

5.1. To assess the financial position of a legal entity when deciding on the state registration of a credit organization created by establishing and issuing a preliminary consent or subsequent consent of the Bank of Russia, as well as when checking the legality of payment for shares (stakes) by an affiliate of a credit organization, the following documents are submitted.

5.1.1. Copies:

annual accounting (financial) statements of a legal entity for the last three completed financial years preceding the date of submission of documents (in case of receipt of subsequent consent of the Bank of Russia - for the last three completed financial years preceding the date of payment for the transaction (transactions) aimed at acquiring shares (stakes) of a credit organization and (or) to establish control over shareholders (participants) of a credit organization), with copies of audit reports attached in relation to the specified accounting (financial) statements (when checking the legality of payment for shares (stakes) by an affiliate of the credit organization - for the last completed financial year preceding the date of payment for shares (shares);

interim accounting (financial) statements of a legal entity for the last completed reporting period preceding the date of submission of documents (if subsequent consent of the Bank of Russia is obtained - also the date of payment for the transaction (transactions) aimed at acquiring shares (stakes) of a credit organization and ( or) to establish control over the shareholders (participants) of a credit institution; when verifying the legality of payment for shares (shares) by an affiliate of the credit institution for the last completed reporting period preceding the date of payment for shares (shares), and the balance sheet as of the date of payment for shares (shares) .

If payment for a transaction (transactions) aimed at acquiring shares (stakes) of a credit organization and (or) establishing control over shareholders (participants) of a credit organization was carried out in several stages, then in order to submit the documents provided for in these Regulations for a decision the issue of issuing a subsequent consent of the Bank of Russia, the payment date is recognized as the date of the last payment for such a transaction.

If, in accordance with the legislation of the Russian Federation (personal law of a foreign legal entity), the annual accounting (financial) statements of a legal entity (with the exception of an affiliate of a credit organization submitting documents to verify the legality of payment for shares (shares)) are not subject to mandatory audit, then the specified statements, submitted to the Bank of Russia must be checked by an audit organization (individual auditor) and a copy of the prepared audit report is attached to the annual accounting (financial) statements.

If after the end of the last completed reporting period for which the accounting (financial) statements are presented, more than one month has passed before the date of submission of the documents, then the specified accounting (financial) statements of a legal entity created under the legislation of the Russian Federation must be supplemented with a balance sheet, a report on financial results and transcripts provided for in subclause 5.1.3 of this clause, compiled on the last calendar day of the month (hereinafter referred to as the last monthly date) preceding the date of submission of documents. If a subsequent consent of the Bank of Russia is obtained, the specified documents are also submitted on the last monthly date preceding the date of payment for the transaction (transactions) aimed at acquiring shares (stakes) of a credit institution and (or) establishing control over shareholders (participants) credit institution, if more than one month has passed from the end of the last completed reporting period preceding the date of payment for the transaction (transactions) to the date of payment.

A foreign legal entity that has a credit rating on an international rating scale assigned by at least one of the foreign credit rating agencies "S&P Global Ratings" or "Fitch Ratings" at a level not lower than "BBV-" or "Moody's Investors Service" at a level not lower than "Baa3", can provide an extract from the annual and interim accounting (financial) statements specified in this paragraph.

The extract must include forms (explanations and indicators) of accounting (financial) statements necessary for calculating the value of adjusted net assets (equity), calculating financial indicators, on the basis of which a conclusion can be made about the compliance of the financial position of a legal entity with the requirements established by these Regulations , assessment of financial performance, a reliable and complete picture of the financial position, changes in the financial position.

If a legal entity, during any of the reporting periods specified in paragraph two of this subparagraph, applied a simplified taxation system and such a legal entity, in accordance with the regulatory legal acts of the Russian Federation, did not have the obligation to maintain accounting records and prepare accounting (financial) statements, then for such reporting periods it submits an extract from the book of income and expenses of organizations and individual entrepreneurs applying the simplified taxation system, containing information about the total amount of income and expenses taken into account when calculating the taxable base (income of taxpayers who have chosen income as an object of taxation) from Section I “Income and Expenses” (with a certificate to Section I), as well as copies of tax returns.

5.1.2. Copies of publications in the periodical printed publication of the annual accounting (financial) statements of a legal entity specified in paragraph two of subclause 5.1.1 of this paragraph, indicating the date and source of publication, if in accordance with the legislation of the Russian Federation (the personal law of a foreign legal entity) it is obliged to publish these statements and the deadline for publication has arrived, or information compiled by a legal entity about the absence of such an obligation.

5.1.3. Transcripts:

accounts receivable for each type of debt amounting to more than five percent of the assets of a legal entity (including debts of business companies that have been liquidated, are in the process of liquidation or declared insolvent (bankrupt) - regardless of the size of the share of such debt in the assets of the legal entity), on the last reporting date preceding the date of submission of documents (in case of receipt of subsequent consent of the Bank of Russia - also the date of payment for the transaction (transactions) aimed at acquiring shares (stakes) of a credit institution and (or) establishing control over shareholders (participants ) a credit organization; when checking the legality of payment for shares (shares) by an affiliate of a credit organization - on the last reporting date preceding the date of payment for shares (shares), and on the date of payment for shares (shares) indicating the full corporate name of legal entities that are debtors, their taxpayer identification number, the basis for the formation of the debt (agreement indicating its number and date, bill of exchange, etc.), the date of formation and the term (date) of repayment of the debt, the amount of debt and the amount of reserves for doubtful debts created for this debt, the reasons for failure to repay the overdue debt on time debt, as well as indicating the debt of business companies that have been liquidated, are in the process of liquidation, declared insolvent (bankrupt), or information about the absence of receivables specified in this subparagraph;

financial investments as of the last annual reporting date and the last reporting date preceding the date of submission of documents (if subsequent consent of the Bank of Russia is obtained - as of the last reporting date preceding the date of submission of documents, as well as as of the last annual reporting date and the last reporting date preceding the date of payment for a transaction (transactions) aimed at acquiring shares (stakes) of a credit organization and (or) establishing control over shareholders (participants) of a credit organization; when checking the legality of payment for shares (stakes) by an affiliate of a credit organization - for the last annual reporting and last reporting dates preceding the date of payment for shares (shares), as well as on the date of payment for shares (shares) indicating the type of financial investments (type of securities, participation shares, loans), of which: in subsidiaries and dependent companies, shares ( shares) of credit institutions (indicating the full corporate name of credit institutions), in business companies that are liquidated, are in the process of liquidation or declared insolvent (bankrupt), the amount of financial investments and reserves created on them for the depreciation of financial investments.

5.1.4. Information for calculating the amount of shares (stakes) cross-owned in accordance with paragraph four of clause 6.6 of these Regulations (with table 1 of clause 1.3 and table 2 of clause 1.4 of Appendix 1 to these Regulations) as of the last reporting date preceding the date of presentation documents (in case of subsequent consent of the Bank of Russia - the date of payment for the transaction (transactions) aimed at acquiring shares (stakes) of a credit organization; when checking the legality of payment for shares (stakes) by an affiliate of a credit organization - as of the last reporting date preceding the date of payment for shares (shares), and on the date of payment for shares (shares), or information about the absence of cross-ownership.Cross-ownership of shares (shares) means mutual participation in the authorized capital.

5.1.5. A copy of the preliminary consent of the Bank of Russia for the acquisition of shares (stakes) of credit organizations and (or ) to establish control over shareholders (participants) of credit institutions; information on consideration by a territorial institution of the Bank of Russia (Department of Supervision of Systemically Important Credit Institutions of the Bank of Russia or Department of Admission and Termination of Activities financial organizations Bank of Russia) documents for issuing preliminary consent or subsequent consent of the Bank of Russia to a legal entity on a specified date.

Information on the consideration of documents for the issuance of preliminary consent or subsequent consent of the Bank of Russia must contain the date of submission of documents, the number of shares (share size) of credit institutions that will belong to the legal entity as a result of their acquisition, the amount of adjusted net assets (equity), which is sent for this acquisition, the name of the territorial institution of the Bank of Russia (indication for consideration of documents in the Department of Supervision of Systemically Important Credit Institutions of the Bank of Russia or the Department of Admission and Termination of Activities of Financial Organizations of the Bank of Russia).

If the preliminary consent of the Bank of Russia received by a legal entity for the acquisition of shares (stakes) of a credit organization, the validity period of which has not expired, is partially implemented, then information on the amount of shares (stakes) of the credit organization acquired on the basis of this consent is provided, with supporting documents attached.

If the preliminary consents or subsequent consents of the Bank of Russia specified in this subclause are absent, then information about this is presented as part of the documents for assessing the financial position.

5.1.6. Calculation of the value of adjusted net assets (equity) as of the last reporting date preceding the date of submission of documents (in case of receipt of subsequent consent of the Bank of Russia - the date of payment for the transaction (transactions) aimed at acquiring shares (stakes) of a credit institution and (or ) to establish control over shareholders (participants) of a credit institution; when checking the legality of payment for shares (stakes) by an affiliate of a credit institution - on the last reporting date preceding the date of payment for shares (stakes), and on the date of payment for shares (stakes).

A foreign legal entity that is an affiliate of a credit institution, in order to verify the legality of payment for shares (shares) of a credit institution instead of calculating the value of adjusted net assets (equity), balance sheet, as well as transcripts and information specified in subclauses 5.1.3 and 5.1. 4 of this paragraph, drawn up on the date of payment for shares (shares) of a credit institution, provides the information specified in paragraph four of sub-clause 5.4.2 of clause 5.4 of these Regulations.

If a legal entity created under the laws of the Russian Federation (with the exception of an affiliate of a credit organization in respect of which the legality of payment for shares (shares) is being verified), submits a balance sheet, calculation of the value of adjusted net assets (equity), breakdown of accounts receivable and financial investments in in accordance with subclause 5.1.3 of this clause, as well as the information specified in subclause 5.1.4 of this clause, as of the last month preceding the date of submission of documents (in case of receipt of subsequent consent of the Bank of Russia - the date of payment for the transaction (transactions) sent ( aimed) at acquiring shares (stakes) of a credit organization and (or) establishing control over shareholders (participants) of a credit organization), then calculating the value of adjusted net assets (equity), the information specified in subclause 5.1.4 of this clause, on the last reporting date preceding the date of submission of documents (in case of receipt of subsequent consent of the Bank of Russia - the date of payment for the transaction (transactions) aimed at acquiring shares (stakes) of a credit institution and (or) establishing control over shareholders (participants) credit institution), and the information specified in subclause 5.1.7 of this clause may not be provided.

If the person specified in paragraphs two to six of clause 2.1 of these Regulations submits a petition provided for in clause 2.3 of these Regulations, the legal entity acquiring (acquired) shares (stakes) of the credit institution, together with the calculation of the value of the adjusted net assets (equity) represents:

a copy of the balance sheet of a legal entity (balance sheet, report on the financial position of a foreign legal entity, on the basis of which the value of adjusted net assets (equity) was calculated with breakdowns of receivables overdue for more than 90 calendar days, receivables of business companies that have been liquidated are located in the process of liquidation or declared insolvent (bankrupt), financial investments in shares (shares) of credit institutions, in accordance with subclause 5.1.3 of this clause, as of the last reporting date preceding the date of submission of documents (in case of receipt of subsequent consent of the Bank of Russia - the date of payment under a transaction (transactions) aimed (directed) at the acquisition of shares (stakes) of a credit institution);

information and documents specified in subclauses 5.1.4, 5.1.5, 5.1.7, 5.1.14 and 5.1.15 of this clause.

5.1.7. Information on facts of economic life (transactions, events, operations) (hereinafter referred to as facts of economic life) for the period from the last reporting date preceding the date of submission of documents (in case of receipt of subsequent consent of the Bank of Russia - the date of payment for the transaction (transactions) sent (directed ) for the acquisition of shares (stakes) of a credit institution and (or) for the establishment of control over shareholders (participants) of a credit institution), until the date of submission of documents (in case of receipt of subsequent consent of the Bank of Russia - the date of payment for the specified transaction (transactions) and entailing a one-time a decrease in the amount of assets of a legal entity by more than 10 percent compared to the amount of assets at the end of the reporting period preceding the date of submission of documents (in the event of subsequent consent of the Bank of Russia - the date of payment for the transaction (transactions) aimed at acquiring shares ( shares) of a credit organization and (or) to establish control over shareholders (participants) of a credit organization), a one-time decrease in net profit by more than 10 percent compared to its amount for this reporting period, indicating the content of the facts of economic life and the amount of the fact of economic life. In the absence of the specified facts of economic life, information about this is presented as part of the documents for assessing the financial situation.

5.1.8. Information on the absence of insolvency (bankruptcy) proceedings or liquidation proceedings against a legal entity on the date preceding the date of submission of documents (when checking the legality of payment of shares (stakes) by an affiliate of a credit institution - on the date of payment for shares (stakes), compiled by the legal entity.

5.1.9. Information about the participation of a legal entity in legal proceedings that may lead to the loss of solvency and financial stability (detailed information on the merits of each legal process should be provided), as of the date preceding the date of submission of documents (when checking the legality of payment of shares (shares) by an affiliate of a credit organizations - on the date of payment for shares (shares), compiled by the legal entity itself.

5.1.10. Information on the absence of facts of failure by a legal entity to fulfill its monetary obligations due to the lack of funds in bank accounts on the date preceding the date of submission of documents (when checking the legality of payment of shares (stakes) by an affiliate of a credit organization - on the date of payment of shares (stakes), compiled by the legal entity itself face.

5.1.11. Certificate of compliance by the taxpayer (payer of fees, tax agent) obligation to pay taxes, fees, penalties, fines, issued by the tax authority no earlier than 90 calendar days before the date of submission of documents (when checking the legality of payment of shares (stakes) by an affiliate of a credit organization - the date of payment of shares (stakes) or similar information about absence of tax debts from foreign legal entities.

A foreign legal entity (including a foreign bank) has the right to independently compile the specified information, which must be confirmed by an auditor.

5.1.12. Documents confirming the ownership of a legal entity to property in non-monetary form, made as a contribution to the authorized capital of a credit organization, if payment for shares (shares) of the credit organization is assumed to be such property.

5.1.13. A copy of the information message about the assignment of a credit rating on an international rating scale to a foreign legal entity by a foreign credit rating agency (confirmation or revision of this credit rating) (hereinafter referred to as a copy of the information message about the credit rating assigned to the foreign legal entity), if such person submits an extract from accounting (financial) statements specified in paragraph seven of subclause 5.1.1 of this clause.

5.1.14. legislation of the Russian Federation.

5.1.15. Documents confirming the fact of a transaction (transactions) aimed at acquiring shares (stakes) of a credit institution and (or) establishing control over shareholders (participants) of a credit institution, including payment (including the date of payment) for such a transaction (transactions), subject to subsequent consent of the Bank of Russia.

5.1.16. Documents of a joint-stock investment fund (management company of a mutual investment fund), if shares (shares) of a credit organization are acquired as part of the assets of a joint-stock investment fund (mutual investment fund) or the joint-stock investment fund establishes control over the shareholders (participants) of the credit organization, in which they are represented :

documents provided for in subparagraphs 5.1.1 - 5.1.3, 5.1.5 and 5.1.8 - 5.1.15 of this paragraph;

a certificate of the value of the net assets of a joint-stock investment fund (net assets of a mutual investment fund) and the balance sheet of property constituting a mutual investment fund, drawn up on the last day of the calendar month (last working day of the calendar month) preceding the date of submission of documents (if subsequent consent of the Bank of Russia is received - the date of payment for the transaction (transactions) aimed at acquiring shares (stakes) of a credit organization and (or) establishing control over the shareholders (participants) of the credit organization; when checking the legality of payment for shares (stakes) by an affiliate of the credit organization - date of payment for shares (shares).

5.2. A foreign legal entity that has a credit rating on an international rating scale assigned by at least one of the foreign credit rating agencies "S&P Global Ratings" or "Fitch Ratings" at a level not lower than "B+" or "Moody's Investors Service" at a level not lower than "B2", or a legal entity created under the laws of the Russian Federation, having a credit rating on the national rating scale for the Russian Federation not lower than , established by a decision of the Board of Directors of the Bank of Russia, assigned by at least one of the credit rating agencies determined by such a decision of the Board of Directors of the Bank of Russia, from among those included by the Bank of Russia in the register of credit rating agencies in accordance with Federal Law of July 13, 2015 N 222-FZ " On the activities of credit rating agencies in the Russian Federation, on amendments to Article 76.1 of the Federal Law "On Central Bank Russian Federation (Bank of Russia)" and the recognition as invalid of certain provisions of legislative acts of the Russian Federation" (Collection of Legislation of the Russian Federation, 2015, No. 29, Art. 4348) (hereinafter referred to as a credit rating on the national rating scale assigned by at least one of the Russian credit rating agencies), for the purposes specified in paragraph 5.1 of these Regulations, represents:

copies of the annual and interim accounting (financial) statements specified in sub-clause 5.1.1 of clause 5.1 of these Regulations;

calculation of the value of the adjusted net assets (equity) as of the last reporting date preceding the date of submission of documents (in the event of obtaining subsequent consent from the Bank of Russia, the date of payment for the transaction (transactions) aimed at acquiring shares (stakes) of a credit institution and (or ) to establish control over shareholders (participants) of a credit institution; when checking the legality of payment for shares (stakes) by an affiliate of a credit institution - the date of payment for shares (stakes), as well as documents and information provided for in sub-clauses 5.1.5 and 5.1.15 of clause 5.1 of this Regulation;

a copy of the information message about the credit rating assigned to a foreign legal entity, or information about the credit rating on the national rating scale assigned by at least one of the Russian credit rating agencies, and the email address of the official website of this credit rating agency on the Internet, which reveals this information(hereinafter referred to as information about the credit rating assigned to a legal entity created under the laws of the Russian Federation).

The specified legal entity does not submit other documents to assess the financial position.

5.4. To assess the financial situation when checking the legality of payment for shares (shares) when deciding on issuing a license to carry out banking operations created by establishing a credit organization, when registering a report on the results of the issue (additional issue) of securities, when making a decision on state registration of changes made In the charter related to the increase in the authorized capital of a credit organization, a legal entity (with the exception of an affiliate of a credit organization submitting documents to assess the financial position when checking the legality of payment for shares (shares) in accordance with clauses 5.1 and 5.2 of these Regulations) submits the following documents.

5.4.1. If the value of the acquired shares (shares) of the credit institution is greater than the value of the adjusted net assets (equity funds) of the legal entity as of the last reporting date preceding the date of payment for the shares (shares), or the value of the acquired shares (shares) of the credit institution is more than 50, but less than 100 percent (inclusive) of the adjusted net assets (equity) of the legal entity as of the specified date:

a copy of the balance sheet of the legal entity as of the last reporting date preceding the date of payment for shares (shares), and the balance sheet as of the date of payment for shares (shares);

calculation of the value of adjusted net assets (equity funds) of a legal entity, breakdown of receivables overdue for more than 90 calendar days, receivables of business entities that have been liquidated, are in the process of liquidation or declared insolvent (bankrupt), and financial investments in shares (shares) of credit organizations in accordance with subclause 5.1.3 of clause 5.1, subclauses 5.1.4 and 5.1.5 of clause 5.1 of these Regulations, as of the last reporting date preceding the date of payment for shares (shares), and on the date of payment for shares (shares);

consent of the taxpayer (payer of the fee) to the tax authority for the disclosure to the Bank of Russia of information constituting a tax secret, if the legal entity is registered in accordance with the legislation of the Russian Federation.

5.4.2. If the cost of the acquired shares (shares) of a credit institution is less than 50 percent (inclusive) of the adjusted net assets (equity) of the legal entity as of the last reporting date preceding the date of payment for the shares (shares):

calculation of the value of adjusted net assets (equity) of a legal entity, breakdown of receivables overdue for more than 90 calendar days, receivables of business entities that have been liquidated, are in the process of liquidation or declared insolvent (bankrupt), and financial investments in shares (shares) of credit organizations in accordance with subclause 5.1.3 of clause 5.1 of these Regulations, as well as information and documents specified in subclauses 5.1.4 and 5.1.5 of clause 5.1 of these Regulations, as of the last reporting date preceding the date of payment for shares (shares);

information on facts of economic life committed by a legal entity from the last reporting date preceding the date of payment for shares (shares) until the date of payment for shares (shares), and resulting in a one-time decrease in the amount of assets of the legal entity by more than 10 percent compared to the amount of assets on the date the end of the reporting period preceding the date of payment for shares (shares), a one-time decrease in net profit by more than 10 percent compared to its amount for this reporting period, indicating the content of the facts of economic life and the amount of each fact of economic life. In the absence of the specified facts of economic life, information about this is presented as part of the documents for assessing the financial situation;

A foreign legal entity submits documents in accordance with the list established by this subclause, regardless of the ratio of the value of the acquired shares (shares) of the credit institution and the amount of adjusted net assets (equity).

5.4.3. If shares (shares) of a credit institution are acquired as part of the assets of a joint-stock investment fund (mutual investment fund):

a copy of the balance sheet of the joint-stock investment fund as of the last reporting date preceding the date of payment for shares (shares);

5.4.4. Simultaneously with the documents specified in subclauses 5.4.1 - 5.4.3 of this clause, the legal entity submits information about the information received by it during the last completed financial year preceding the date of payment for shares (shares) of the credit institution, as well as this year on credits (loans), containing data on creditors (lenders), amounts of credits (loans), dates of receipt, terms of credits (loans), purposes for obtaining them and directions of actual use, as well as information on repayment (return) of credits (loans) from indicating the date and amount drawn up by the legal entity.

5.5. A foreign legal entity that has a credit rating on an international rating scale, assigned by at least one of the foreign credit rating agencies, not lower than the levels specified in paragraph one of clause 5.2 of these Regulations, or a legal entity created under the laws of the Russian Federation that has a credit rating according to the national rating scale assigned by at least one of the Russian credit rating agencies, for the purposes specified in clause 5.4 of these Regulations, instead of the documents provided for in subclauses 5.4.1 and 5.4.2 of clause 5.4 of these Regulations, may submit:

a copy of the balance sheet of a legal entity (a copy of the balance sheet, a report on the financial position of a foreign legal entity, on the basis of which the value of adjusted net assets (equity) was calculated as of the last reporting date preceding the date of payment for shares (shares);

calculation of the value of adjusted net assets (equity) as of the last reporting date preceding the date of payment for shares (shares), as well as documents and information specified in subclause 5.1.5 of clause 5.1 of these Regulations;

a copy of the information message about the credit rating assigned to a foreign legal entity, or information about the credit rating assigned to a legal entity created under the laws of the Russian Federation.

5.6. The accounting (financial) statements of a legal entity created under the laws of the Russian Federation must be drawn up in accordance with the legislation of the Russian Federation on accounting.

Copies of the annual accounting (financial) statements (tax returns) of a legal entity created under the laws of the Russian Federation, the deadline for submission of which to the tax authority has arrived, must contain a mark from the tax authority on its registration indicating the date of submission. Accounting (financial) statements (tax returns) may be submitted without a tax authority marking their registration if submitted as part of documents for assessing the financial position: when sending accounting (financial) statements (tax returns) by mail - copies of the receipt for sending a registered letter with a description of the attachment; when transmitted electronically via telecommunication channels - a copy of the receipt for acceptance of the accounting (financial) statements (tax return), a copy of the protocol for the incoming control of the accounting (financial) statements (tax return) and a copy of the confirmation of dispatch (confirmation of a specialized telecom operator) on paper. .

5.7. The accounting (financial) statements of a foreign legal entity must be prepared in accordance with the standards established by the personal law of the foreign legal entity.

As part of documents for assessing the financial position of a foreign legal entity, including foreign bank, information compiled by him independently on the frequency of preparation and deadlines for submitting accounting (financial) statements established by the personal law of a foreign legal entity is presented.

Territorial institution of the Bank of Russia (Department of Supervision of Systemically Important Credit Institutions of the Bank of Russia or Department of Admission and Termination of Activities of Financial Organizations of the Bank of Russia) in necessary cases requests from the foreign legal entity whose financial position is being assessed, or the credit institution that submitted the documents, a conclusion certified in the prescribed manner authorized body on the procedure for drawing up and submitting accounting (financial) statements established by the personal law of a foreign legal entity.

5.8. Documents for assessing the financial situation submitted by a foreign legal entity must be drawn up in the state (official) language established by the personal law of the foreign legal entity, or in the language accepted in business circulation, legalized in the manner established federal laws, unless otherwise provided by international treaties, with the attachment of a duly certified translation of the specified documents into Russian.

A credit organization has the right to independently determine in its internal documents the requirements for the need to legalize and provide a duly certified translation of documents submitted by a foreign legal entity in cases where it assesses its financial situation.

5.9. A territorial institution of the Bank of Russia (Department of Supervision of Systemically Important Credit Institutions of the Bank of Russia or Department of Admission and Termination of Activities of Financial Institutions of the Bank of Russia) has the right, within the time limits established by the legislation of the Russian Federation and regulations of the Bank of Russia, to make appropriate decisions on the registration and licensing of credit organizations , request and receive from the credit institution and persons whose financial position is being assessed information that explains (deciphers) the information contained in the submitted documents, or other additional information necessary to assess the financial position of the legal entity.

5.10. Documents and information drawn up by the legal entity itself, whose financial position is assessed, must be reliable, complete and signed (confirmed) by the signature of its head (person performing his duties) and the person holding the position (carrying out the duties) of the chief accountant (if there is a position chief accountant). The powers of the manager (a person acting as a manager), the chief accountant (a person performing the duties of a chief accountant) must be confirmed by a copy of the relevant document submitted as part of the documents for assessing the financial position.

5.11. Documents submitted to assess the financial position are drawn up in accordance with Bank of Russia Instruction No. 135-I. In this case, the documents of a legal entity applying for preliminary consent or subsequent consent of the Bank of Russia are signed by an authorized person of this legal entity, and the signature of the authorized person must be certified by the seal of the legal entity (except for the case when such a person is a foreign legal entity and has a seal is not provided for by the personal law of a foreign legal entity; the absence in the legislation of a foreign state of a requirement for a legal entity that is a resident of that state to have a seal is indicated in the petition).

Documents of individuals specified in Chapter 3 of these Regulations are signed an individual personally or by a person authorized by him with the presentation of documents giving them such powers.

5.12. Documents for assessing the financial position provided for by these Regulations may be sent to the Bank of Russia (territorial branches of the Bank of Russia, or the Department of Supervision of Systemically Important Credit Institutions of the Bank of Russia, or the Department of Admission and Termination of Activities of Financial Organizations of the Bank of Russia) in the form electronic documents in the manner determined by the Bank of Russia.

5.13. The documents on the basis of which the credit institution assessed the financial situation are stored by the credit institution for the periods established by the rules for organizing archival affairs.