Shortly before the appointment of the provisional administration to the bank "Yugra", its capital decreased by 17.7 billion rubles. To 32.4 billion rubles., Said in the accounts for June. The interim administration came to the bank on July 10.

To reduce the capital of the bank led a loss, explains analyst ACRA Cyril Lukashuk. In June, Yugra received a loss of 17 billion rubles., Follows from the accounts. "In connection with the strict regulations of the Central Bank, the bank still had to create reserves, which led to a loss," - says Lukashuk.

The Central Bank for the past year exposed "Ugra" 10 prescriptions on the completion of reserves for tens of billions of rubles, said the director of the banking supervision department Anna Orlenko. The bank "technically" complied with the regulator's instructions: he created the required reserves for one loan, releasing them by others, she explained. The regulator also found technical transactions with derivative financial instruments that allowed Ugra to reflect profits, Vasily Pozdyshev, deputy chairman of the Central Bank, added: "We have reason to believe that this profit is technical, that is, it is a transaction carried out technically in order to show Balance of profits. " Based on this, the Central Bank made a conclusion about the unreliability of the bank's reporting.

 In the second half of May, the Central Bank issued a "Ugra" order to create reserves of about 40 billion rubles., Interlocutors told Vedomosti. According to two of them, the Central Bank extended the bank's term, during which it could create reserves, until mid-July. For June, Yugra formed reserves for loans to non-state commercial enterprises by 29.8 billion rubles. (The depreciation of this portfolio reached 45.7%), the main expert of Expert RA Jury Belikov estimated. According to him, Yugra also fully reserved investments in the acquired rights of the claim for 2.8 billion rubles, the coverage of which was previously minimal.

The bank was probably trying to use emergency capital support measures, believes Belikov: in the reporting, Yugra overestimated other shares of non-residents and residents by 9 billion rubles. At the same time, these papers were not even on the balance sheet until June, he stresses. "When such anomalies start to appear in the reporting of a bank experiencing problems with the implementation of regulatory capital requirements, this may simply be an attempt to paint the accounts," Belikov believes.

Shareholders tried to support the falling capital in other ways: they forgave deposits on subordinated loans for 24.6 billion rubles. And the bank reflected this as a gratuitous financing from the owners, said Belikov. "This is the last attempt of shareholders to support the bank. Vain, because the pre-reservation, which, most likely, was prescribed by the regulator, was too great, "he argues.

 Capital adequacy standards (like all the rest) were not violated by July 1, even with allowances for capital, according to its statements. There were no formal violations of the standards, but this is a matter of economic justification for reflecting securities in the capital (if it were not for it, the bank would violate the H1.0 standard) and the level of real depreciation of assets that the temporary administration has yet to determine, Belikov concluded.

For June, contributions of natural persons in Yugra increased by 3 billion rubles. It follows from the reports, despite the fact that the regulator restricted the bank to attract funds from natural persons. The Central Bank suspects Yugra of manipulating the deposits, Pozdyshev said: "The bank has been on a curb since April last year. Nevertheless, especially recently, there has appeared quite an active advertisement, nevertheless it is not reflected in the balance sheet in any way, "said the deputy chairman of the Central Bank.

Ex-president of Yugra Alexei Nefedov did not answer calls.

 The increase in deposits may indicate a direct violation of the Central Bank's instructions, says Deputy General Director of Finexpertiza Natalia Borzova. She believes that this may indicate the absence of off-balance sheet deposits, as the bank shows an increase in contributions in the accounts.

"Ugra" became the champion of 2016 for losses: 32.2 billion rubles. The main reason is the same - reserves.