The Central Bank has changed the presentation of information in bank reporting form 101.

As Kommersant found out, after familiarizing itself with the extracts from bank balance sheets as of January 1, 2024, two new group accounts appeared in the new display of the disclosed data from form 101: 60.0 and 45.0.

Account 60.0 combines participation in subsidiaries and dependent joint-stock companies (account 601), mutual funds, LLCs, non-resident organizations, etc. (account 602), as well as settlements with debtors and creditors without a breakdown by residents and non-residents. .

“All acquisitions and disposals of subsidiaries are processed through these accounts. [601 и 602]. Seeing their dynamics, we can draw conclusions about changes in the composition of banking groups that have this type of investments,” highlights Alexey Kolosov, director of the group that provides audit services to companies in the financial sector Kept.

This means that, in fact, information about changes in the structures of large credit institutions is now hidden, despite the official declassification of these reports.

Account 45.0 combines balances of loans to non-resident companies and non-state companies and balances of “other accounts”.

“Other accounts”, as explained by the General Director of Expert RA Yuri Belikov, meant accounts of type “C” and “O”, which reflect claims against “hostile” non-residents (specifically, on the “O” account, assets blocked in Russian currency, explains the Central Bank).

He admits that this is not a coincidence, and the Central Bank of the Russian Federation deliberately “decided to combine the corresponding amounts with the corporate loan portfolio in order to hide the scale of agreements with non-residents.”

Representatives of the banking sector also believe that, in general, “Form 101 in its public presentation has become extremely inconvenient for analysis, its information content is very limited, and new iterations are not announced within the framework of its classification” (Yuri Belikov).