Published on: 2026-08-07
Source: Central Bank of Russia – Central Bank of Russia –
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In accordance with paragraph 2 of the Procedure for form 0420412, the indicators of section 1 “Information on receivables from debtors” (hereinafter referred to as section 1) of the report in form 0420412 contain information about the receivables of the reporting organization from debtors. Information regarding the receivables of the reporting organization from debtors is presented for the following types of assets:
- requirements for repo transactions;
- issued margin loans;
- accounts receivable.
According to paragraph 2 of the Procedure for form 0420412 regarding the indicators of Section 1 of the report in form 0420412, information is disclosed concerning debtors whose total volume of claims of the reporting organization, for the types of assets specified in paragraph 2 of the Procedure for form 0420412, exceeds one percent of all corresponding assets of the reporting organization (at full book value).
Thus, in section 1 of the reporting form 0420412, within the composition of receivables from debtors, information is disclosed regarding each type of receivable from debtors by asset type, as specified in paragraph 2 of the Procedure for form 0420412. At the same time, the total volume of claims of the reporting organization to debtors by asset types indicated in paragraph 2 of the Procedure for form 0420412 must exceed one percent of all assets of the reporting organization specified in paragraph 2 of the Procedure for form 0420412, that is, of the total volume of assets reflected in the following lines of the organization’s balance sheet (Appendix 1 to the Bank of Russia Regulation dated 02.10.2024 No. 843-P “On the forms of information disclosure in the accounting (financial) statements of certain non-credit financial organizations, credit history bureaus, credit rating agencies and the procedure for grouping accounting accounts in accordance with accounting (financial) reporting indicators” (hereinafter – Regulation No. 843-P):
- for indicator 3 “financial assets that must be classified as measured at fair value through profit or loss” in terms of margin loans granted to individuals, margin loans granted to legal entities and individual entrepreneurs;
- for indicator 4 “financial assets classified as measured at fair value through profit or loss at the organization’s discretion” in terms of margin loans provided to individuals, margin loans provided to legal entities and individual entrepreneurs;
- for indicator 6 “debt instruments” in terms of margin loans provided to individuals, margin loans provided to legal entities and individual entrepreneurs;
- for indicator 9 “funds in credit institutions and non-resident banks” in terms of reverse repurchase transactions with credit institutions and non-resident banks;
- according to indicator 10 “loans issued and other placed funds” in terms of reverse repo transactions with non-credit organizations, margin loans provided to individuals, measured at amortized cost, margin loans provided to legal entities and individual entrepreneurs, measured at amortized cost;
- In the indicator 11 “accounts receivable”, it is accounted for in full.
We note that in section 1 of the report in form 0420412, information about the volume of receivables by types of claims specified in paragraph 2 of the Procedure for form 0420412 is presented in terms of the group of analytical attributes “Carrying amount” (gross carrying amount/carrying amount).
Considering the above, it should be noted that the calculation of the share of claims against the debtor from all relevant assets of the reporting organization is carried out based on the full book value (without deducting the allowance for impairment) of the assets specified in paragraph 2 of the Procedure in form 0420412.
In accordance with paragraph 3 of the Procedure for form 0420412 concerning the indicators of section 2 “Information on obligations to creditors” (hereinafter – section 2) of the reports in form 0420412, information is provided about the obligations of the reporting organization to creditors.
Information regarding the reporting organization’s liabilities to creditors is reflected by the following types of liabilities:
- obligations under repo transactions;
- obligations to the reporting organization’s clients (including funds of clients used by the broker for its own interests for a fee);
- accounts payable;
- other liabilities measured at fair value through profit or loss.
According to paragraph 3 of the Procedure for form 0420412 regarding indicators of section 2 of the reporting by form 0420412, information is disclosed concerning creditors to whom the total volume of obligations of the reporting organization exceeds one percent of all corresponding creditor obligations. Information is disclosed for each obligation of the reporting organization to the specified creditors.
Thus, in section 2 of the reporting form 0420412 regarding liabilities to creditors, information should be provided for each type of liability to creditors based on the type of obligation specified in paragraph 3 of the Procedure for form 0420412. At the same time, the total amount of liabilities of the reporting organization to creditors by types of liabilities indicated in paragraph 3 of the Procedure for form 0420412 must exceed one percent of all creditor obligations specified in paragraph 3 of the Procedure for form 0420412, that is, of the total volume of obligations reflected in the following lines of the organization’s balance sheet (appendix 1 to Regulation No. 843-P):
- For indicator 24, “financial liabilities mandatorily classified as measured at fair value through profit or loss” are accounted for in full;
- For indicator 25, “financial liabilities classified as measured at fair value through profit or loss at the entity’s discretion” are accounted for in full;
- For indicator 27, “client funds” are taken into account in full;
- for indicator 28 “credits, loans, and other attracted funds” in terms of repo transactions and client funds used by the broker in their own interests for a fee;
- For indicator 30, “accounts payable” is accounted for in full;
- According to indicator 36 “Other liabilities” in terms of liabilities to clients for advances received and prepayments.
Please note; This information is raw content obtained directly from the information source. It is an accurate account of what the source claims and does not necessarily reflect the position of MIL-OSI or its clients.