The instruction serves as the primary mechanism for implementing Basel III standards within the Russian framework, focusing on risk-based capital requirements.

Limits the amount of credit risk a bank can take on a single borrower or a group of connected borrowers.

Current regulations often refer back to the methodology established in 110-I, but specific calculations for universal banks are now largely governed by . Banks must report these indicators using standardized forms, such as Form 0409135 , to the Bank of Russia for ongoing supervision.

Modern iterations of these rules distinguish between banks with universal licenses and those with basic licenses , applying different calculation techniques and ratio requirements to each group.