Foreign Assets of the Bank
For the purposes of the Report, foreign assets include financial assets representing claims of the reporting bank to non-residents and its participation in their capital, regardless of the currency in which they are denominated. For example, a loan in rubles provided to a non-resident is considered a foreign asset. A claim of the reporting bank to a non-resident or participation in its capital is considered a foreign asset regardless of which resident country it was originally acquired from. Investments in depositary receipts for securities are considered foreign assets if the underlying securities are issued by non-residents. In this case, such claims must be accounted for according to the country of the issuer of the securities, not the bank that issued the corresponding depositary receipts.
Source: Instruction of the Bank of Russia dated 12.11.2009 No. 2332-U (as amended on 24.08.2012) "On the List, Forms and Procedure for Preparation and Submission of Reports by Credit Institutions to the Central Bank of the Russian Federation" (Registered by the Ministry of Justice of Russia on 16.12.2009 No. 15615)
Морфология
Род
Понятие «иностранные активы банка» мужского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | иностранного актива банка | иностранных активов банка |
| Д | иностранному активу банка | иностранным активам банка |
| В | иностранный актив банка | иностранные активы банка |
| Т | иностранным активом банка | иностранными активами банка |
| П | иностранном активе банка | иностранных активах банка |