INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of August 14, 2017 No. 4496-U

About modification, connected using international accounting standard (IFRS) 9 "Financial instruments", in separate regulations of bank of Russia concerning financial accounting and accounting (financial) records of not credit financial credit institutions

1. According to Item 14 of article 4 of the Federal Law of July 10, 2002 No. 86-FZ "About the Central bank the Russian Federation (Bank of Russia)" (The Russian Federation Code, 2002, No. 28, Art. 2790; 2003, No. 2, Art. 157; No. 52, Art. 5032; 2004, No. 27, Art. 2711; No. 31, Art. 3233; 2005, No. 25, Art. 2426; No. 30, Art. 3101; 2006, No. 19, Art. 2061; No. 25, Art. 2648; 2007, No. 1, Art. 9, Art. 10; No. 10, Art. 1151; No. 18, Art. 2117; 2008, No. 42, Art. 4696, Art. 4699; No. 44, Art. 4982; No. 52, Art. 6229, Art. 6231; 2009, No. 1, Art. 25; No. 29, Art. 3629; No. 48, Art. 5731; 2010, No. 45, Art. 5756; 2011, No. 7, Art. 907; No. 27, Art. 3873; No. 43, Art. 5973; No. 48, Art. 6728; 2012, No. 50, Art. 6954; No. 53, Art. 7591, Art. 7607; 2013, No. 11, Art. 1076; No. 14, Art. 1649; No. 19, Art. 2329; No. 27, Art. 3438, Art. 3476, Art. 3477; No. 30, Art. 4084; No. 49, Art. 6336; No. 51, Art. 6695, Art. 6699; No. 52, Art. 6975; 2014, No. 19, Art. 2311, Art. 2317; No. 27, Art. 3634; No. 30, Art. 4219; No. 40, Art. 5318; No. 45, Art. 6154; No. 52, Art. 7543; 2015, No. 1, Art. 4, Art. 37; No. 27, Art. 3958, Art. 4001; No. 29, Art. 4348, Art. 4357; No. 41, Art. 5639; No. 48, Art. 6699; 2016, No. 1, Art. 23, Art. 46, Art. 50; No. 26, Art. 3891; No. 27, Art. 4225, Art. 4273, Art. 4295; 2017, No. 1, Art. 46; No. 14, Art. 1997; No. 18, Art. 2661, Art. 2669; "The official Internet portal of legal information" (www.pravo.gov.ru), on July 19, 2017) and the solution of the Board of directors of the Bank of Russia (the minutes of the Board of directors of the Bank of Russia of August 9, 2017 No. 18) to make the following changes to regulations of the Bank of Russia.

1.1. Ceased to be valid according to Item 2

1.2. Ceased to be valid according to Item 2

1.3. Ceased to be valid according to Item 2

1.4. Ceased to be valid according to Item 2

1.5. Ceased to be valid according to Item 2

1.6. Ceased to be valid according to Item 2

1.7. Ceased to be valid according to Item 2

1.8. Ceased to be valid according to the Instruction of the Central bank of the Russian Federation of 22.03.2018 No. 4747-U

1.9. Ceased to be valid according to Item 2

1.10. Ceased to be valid according to Item 2

1.11. In Item 3 of the Instruction of the Bank of Russia of August 30, 2016 "About modification of the Provision of the Bank of Russia of September 2, 2015 No. 488-P "Industry standard of the financial accounting of derivative financial instruments by not credit financial credit institutions" registered by the Ministry of Justice of the Russian Federation on December 15, 2016 No. 44735, of the word of "2018" shall be replaced with words No. 4113-U "2021".

1.12. In the paragraph the second Item 2 and Item 3 of the Instruction of the Bank of Russia of August 30, 2016 "About modification of the Provision of the Bank of Russia of November 5, 2015 No. 502-P "Industry standard of financial accounting of transactions of the non-state pension funds connected with conducting activities by them as the insurer on mandatory pension insurance and activities for non-state pension provision" No. registered by the Ministry of Justice of the Russian Federation on December 15, 2016 44734, words of "2018" shall be replaced with words No. 4114-U "2021".

1.13. In the paragraph the second Item 2 and Item 3 of the Instruction of the Bank of Russia of September 5, 2016 "About modification of the Provision of the Bank of Russia of December 28, 2015 No. 526-P "Industry standard of the financial accounting "Procedure for Creation of Accounting (Financial) Records of Insurance Companies and Societies of Mutual Insurance" registered by the Ministry of Justice of the Russian Federation on December 15, 2016 No. 44748, of the word of "2018" shall be replaced with words No. 4127-U "2021".

1.14. In the paragraph the second Item 2 and Item 3 of the Instruction of the Bank of Russia of September 6, 2016 "About modification of the Provision of the Bank of Russia of September 4, 2015 No. 491-P "Industry standard of financial accounting in the insurance companies and societies of mutual insurance located in the territory of the Russian Federation" No. registered by the Ministry of Justice of the Russian Federation on December 15, 2016 44742, words of "2018" shall be replaced with words No. 4130-U "2021".

1.15. In the paragraph the second Item 2 and Item 3 of the Instruction of the Bank of Russia of October 31, 2016 "About modification of the Provision of the Bank of Russia of December 28, 2015 No. 527-P "Industry standard of the financial accounting "Procedure for Creation of Accounting (Financial) Records of Non-state Pension Funds" registered by the Ministry of Justice of the Russian Federation on December 15, 2016 No. 44747, of the word of "2018" shall be replaced with words No. 4173-U "2021".

1.16. In the paragraph the second Item 2 and Item 3 of the Instruction of the Bank of Russia of November 7, 2016 No. 4179-U "About modification of the Provision of the Bank of Russia of October 1, 2015 No. 493-P "Industry standard of financial accounting by not credit financial credit institutions of transactions on issue (placement) of money on loan agreements and bank deposit agreements", No. registered by the Ministry of Justice of the Russian Federation on December 20, 2016 44834, words of "2018" shall be replaced with words "2021".

1.17. In the paragraph the second Item 2 and Item 3 of the Instruction of the Bank of Russia of November 7, 2016 No. 4180-U "About modification of the Provision of the Bank of Russia of October 1, 2015 No. 494-P "Industry standard of financial accounting of transactions with securities in not credit financial credit institutions", No. registered by the Ministry of Justice of the Russian Federation on December 20, 2016 44836, words of "2018" shall be replaced with words "2021".

1.18. In the paragraph the second Item 2 and Item 3 of the Instruction of the Bank of Russia of November 7, 2016 No. 4181-U "About modification of the Provision of the Bank of Russia of November 5, 2015 No. 501-P "Industry standard of financial accounting by not credit financial credit institutions of transactions on attraction of money according to loan agreements and credit agreements, transactions on release and repayment (payment) of bonds and bills of exchange", No. registered by the Ministry of Justice of the Russian Federation on December 20, 2016 44835, words of "2018" shall be replaced with words "2021".

1.19. In the paragraph the second Item 2 and Item 3 of the Instruction of the Bank of Russia of November 7, 2016 "About modification of the Provision of the Bank of Russia of December 28, 2015 No. 524-P "Industry standard of the financial accounting of lease agreements by not credit financial credit institutions" registered by the Ministry of Justice of the Russian Federation on December 20, 2016 No. 44833, of the word of "2018" shall be replaced with words No. 4182-U "2021".

1.20. In Item 3 of the Instruction of the Bank of Russia of May 22, 2017 "About modification of the Provision of the Bank of Russia of December 28, 2015 No. 526-P "Industry standard of the financial accounting "Procedure for Creation of Accounting (Financial) Records of Insurance Companies and Societies of Mutual Insurance" registered by the Ministry of Justice of the Russian Federation on July 27, 2017 No. 47550, of the word of "2018" shall be replaced with words No. 4379-U "2021".

1.21. In Item 3 of the Instruction of the Bank of Russia of May 22, 2017 "About modification of the Provision of the Bank of Russia of December 28, 2015 No. 527-P "Industry standard of the financial accounting "Procedure for Creation of Accounting (Financial) Records of Non-state Pension Funds" registered by the Ministry of Justice of the Russian Federation on July 27, 2017 No. 47540, of the word of "2018" shall be replaced with words No. 4381-U "2021".

2. This Instruction becomes effective after 10 days after day of its official publication, except for provisions for which this Item establishes other term of their introduction in force.

Subitems 1.1 - 1.10 Items of 1 this Instruction become effective since January 1, 2018 and are effective till January 1, 2021.

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