The regulator resumed the disclosure of reporting forms of credit institutions, which was suspended in 2022 due to sanctions risks. Data on the trial balance sheet (Form 101), calculation of capital (Form 123), and required ratios (Form 135) of banks for May 2023 were published on the Bank of Russia official website.
In July, it is planned to restart publications of quarterly statements about financial performance of banks (Form 102) and quarterly reporting forms of banking groups, namely consolidated balance sheets, consolidated financial performance reports, as well as calculation of capital and ratios of banking groups (Forms 802, 803, and 805).
In order to protect banks and their counterparties from possible additional sanction pressure, sensitive data will be excluded from the publication of financial statements, and some reporting forms will include only selected indicators.
The resumed publication of financial statements will enhance the transparency of individual credit institutions and the entire banking sector.
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