In accordance with clause 2 of paragraph 2 of the Procedure for compiling reports on Form 0420412, established in Appendix 1 of Instruction №
- claims under repo transactions;
- issued marginal loans;
- receivables
In accordance with paragraph 2 of the Procedure for Form 0420412, the information on indicators of Section 1 of the Report on Form 0420412 shall be disclosed in relation to debtors, the aggregate volume of the reporting organization’s claims to which for the types of assets specified in paragraph 2 of the Procedure for Form 0420412 exceeds one percent of all relevant assets of the reporting organization.
Thereby, in section 1 of the reporting on Form 0420412 as part of claims to debtors, information is disclosed in respect of each type of claim to a debtor for the type of assets specified in paragraph 2 of the Procedure for Form 0420412. In this case, the total amount of the reporting organization’s claims to the debtor on the types of assets specified in clause 2 of the Procedure for Form 0420412 shall exceed one percent of all assets of the reporting organization specified in clause 2 of the Procedure for Form 0420412;paragraph 2 of the Procedure for Form 0420412, i.e. from the total amount of assets reflected in the following lines of the balance sheet of the non-credit financial organization (Appendix 1.1 of the Regulation of the Bank of Russia dated 03.02.2016 №
- on line 3 financial assets mandatorily classified as financial assets measured at fair value through profit or loss in part of margin loans granted to individuals, margin loans granted to legal entities and individual entrepreneurs;
- on line 4 financial assets classified as financial assets measured at fair value through profit or loss at discretion of the non-credit financial organization in part of margin loans granted to individuals, margin loans granted to legal entities and individual entrepreneurs;
- on line 6 “debt instruments” in part of marginal loans granted to individuals, marginal loans granted to legal entities and individual entrepreneurs;
- on line 9 funds in credit organizations and non-resident banks in part of reverse repo transactions with credit organizations and non-resident banks;
- in line 10 loans granted and other placed funds in part of reverse repo transactions with non-credit institutions, marginal loans granted to individuals assessed at amortized cost, marginal loans granted to legal entities and individual entrepreneurs assessed at amortized cost;
- On line 11 “accounts receivable” shall be recorded in full amount.
We note that in section 1 of reporting on form 0420412 information about the volume of claims to debtors on types of claims specified in paragraph 1 of Procedure on form 0420412 is reflected in the breakdown of the group of analytical attributes “Balance value” (full book value/balance value).
Bearing in mind the above, we note that the share of claims to the debtor from all relevant assets of the reporting organization is calculated on the basis of the full book value (without deduction of the reserve for impairment) of the assets specified in paragraph 2 of the Procedure in Form 0420412.
Accordingly, the share of claims to the debtor from all relevant assets of the reporting organization is calculated on the basis of the full book value (without deduction of the reserve for impairment) of the assets specified in paragraph 2 of the Procedure in Form 0420412.
Accordingly, the share of claims to the debtor from all relevant assets of the reporting organization is calculated on the basis of the full book value (without deduction of the reserve for impairment)
In accordance with clause 3 3 of the Procedure for Form 0420412, section 2 Information on Obligations to Creditors (hereinafter referred to as section 2) of the Form 0420412 reports shall contain information on obligations of the reporting organization to creditors.
Information on obligations of the reporting organization to creditors shall be specified in the Form 0420412
Information on liabilities to creditors shall be reflected on the following types of liabilities:
- Information on liabilities to creditors shall be reflected on the following types of liabilities:
- obligations under repo transactions;
- obligations to clients of the reporting organization;
- accounts payable
- on line 24 financial liabilities mandatorily classified as financial liabilities measured at fair value through profit or loss” in part of the liability on reverse delivery of securities under repurchase agreement;
- in line 27 “clients’ funds” shall be accounted in full volume;
- On line 28 “Loans, borrowings and other borrowed funds” in part of repo transactions and clients’ funds used by the broker in his/her interests for remuneration;
- On line 30 “accounts payable” shall be accounted in full volume.
In accordance with paragraph 3 of the Procedure on Form 0420412, the information on indicators of Section 2 of reporting on Form 0420412 shall be disclosed in relation to creditors, the total amount of liabilities of the reporting organization to which exceeds one percent of all relevant liabilities of creditors. Information shall be disclosed about all liabilities of the reporting organization to these creditors
Thereby, in section 2 of reporting on Form 0420412 as part of liabilities to creditors, information should be specified with respect to each type of liability to creditors for the type of liability specified in paragraph 3 of the Procedure for Form 0420412. In this case, the aggregate amount of the reporting organization’s liabilities to creditors for types of liabilities specified in paragraph 3 of the Procedure for Form 0420412 must exceed one percent of of all creditors’ liabilities specified in item 3 of the Procedure for Form 0420412, i.e. of the total amount of liabilities reflected in the following lines of the balance sheet of the non-credit financial organization (Appendix 1.1 of the Regulation №