MOSCOW, Jan 23 (Reuters) - The negative capital of Russia's Promsyvazbank (PSB) totalled 134.12 billion roubles ($2.37 billion) as of Dec. 25 last year, a regulatory filing showed.
PSB, which was bailed out by the Russian central bank in December, incurred losses of 208.13 billion roubles, according to the regulatory filing issued on the Irish Stock Exchange, where its bonds were traded.
Russia's banking sector is under intense scrutiny after the central bank was forced to rescue three of the country's biggest private lenders in the second half of last year.
PSB did not immediately respond to a request for comment. The central bank has previously estimated the cost of PSB's bailout at up to 200 billion roubles.
The Russian Finance Ministry said last week PSB would now be recapitalised and transferred to government ownership to service the defence sector as part of Russia's efforts to shield its financial system from a further tightening of U.S. sanctions.
The ministry did not provide and estimate of the recapitalisation.
PSB, which is currently controlled by the central bank under the terms of the bailout, has also written off five subordinated bond series worth $1.3 billion, the filings showed.
The move fits with previous rescue packages for Russian banks Otkritie and B&N Bank, which involved writing off some subordinated debt to reduce the amount the central bank needed to spend on the bailouts.
The PSB subordinated bonds which have been written off include issues maturing in 2019, 2021 , and two perpetual bond issues . ($1 = 56.4925 roubles) (Reporting by Jack Stubbs and Tatiana Voronova; Editing by Louise Heavens)