INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of September 7, 2017 No. 4520-U

About modification of the Provision of the Bank of Russia of February 3, 2016 No. 532-P "Industry standard of the financial accounting "Procedure for Creation of Accounting (Financial) Records of Professional Participants of the Security Market, Joint-stock Investment Funds, Organizers of Trade, Central Partners, Clearing Organizations, Specialized Depositaries of Investment Fund, Mutual Investment Fund and Non-state Pension Fund, Managing Companies of Investment Fund, Mutual Investment Fund and Non-state Pension Fund, Bureau of Credit Histories, Credit Rating Agencies, Insurance Brokers"

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, from, 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. 11, 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 September 1, 2017 No. 22) to bring in the Provision of the Bank of Russia of February 3, 2016 No. 532-P "Industry standard of the financial accounting "Procedure for Creation of Accounting (Financial) Records of Professional Participants of the Security Market, Joint-stock Investment Funds, Organizers of Trade, Central Partners, Clearing Organizations, Specialized Depositaries of Investment Fund, Mutual Investment Fund and Non-state Pension Fund, Managing Companies of Investment Fund, Mutual Investment Fund and Non-state Pension Fund, Bureau of Credit Histories, Credit Rating Agencies, Insurance Brokers", registered by the Ministry of Justice of the Russian Federation on March 2, 2016 No. 41299, on December 15, 2016 No. 44749, the following changes.

1.1. Preamble after the words "Art. 46" to add with words ", 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)".

1.2. Add with Item 1.4.1 of the following content:

"1.4.1. Not credit financial credit institution has the right to make the decision on disclosure of the additional information to Articles of forms of accounting (financial) records by addition in accounting (financial) records of the lines deciphering information containing in Articles with use of turnovers "including" or "from them" in the name of the deciphered Articles.".

1.3. To add the paragraph of the thirty second of Item 2.2 after the words "or loss" with words ", except the financial liabilities classified as estimated at fair value which changes are reflected in profit or loss, in case of initial recognition".

1.4. In Item 4.1 after the words "on basis" to add with words of "the approximate table".

1.5. In the third paragraph of Item 4.1.1 after the words "on basis" to add with words of "the approximate table".

1.6. In Item 4.4 of the word "for the accounting period" shall be replaced with words "by the end of the reporting period".

1.7. In Item 5.1 after the words "on basis" to add with words of "the approximate table".

1.8. Item 5.1.1 in paragraph three after the words "on basis" to add with words of "the approximate table".

1.9. Add with Item 8.1.2 of the following content:

"8.1.2. Notes to the indicators of forms of accounting (financial) records having zero values, and (or) the notes providing disclosure of transactions which are not performed by not credit financial credit institution do not join in accounting (financial) records.".

1.10. Add with Item 8.3.2 of the following content:

"8.3.2. If not credit financial credit institution does not perform the transactions with these or those asset types (obligations) of the table or line of tables connected with such assets (obligations) are not filled and are not included accounting (financial) records.".

1.11. In Item 8.5 of the word "for the beginning of accounting year and" shall be replaced with words "for the end of the previous accounting year or".

1.12. Add with Items 8.8.2 and 8.8.3 of the following content:

"8.8.2. Not credit financial credit institution does not include in accounting (financial) records text explanations to tables on those transactions which are not performed by it, and also the explanations providing disclosure of the assets and liabilities which are absent at it on reporting date.

8.8.3. Not credit financial credit institution has the right to correct text explanations to tables if it considers it necessary in order that users could understand impact of specific transactions, other events and conditions on financial position and financial results of not credit financial credit institution.".

1.13. In the column 3 of lines 26 and 27 of appendix 1 of figure "44" to replace with figures "43".

1.14. In appendix 2:

in the column 2 words "assets" shall be replaced with words 2 lines "tools", to add with words ", except the financial liabilities classified as estimated at fair value which changes are reflected in profit or loss, in case of initial recognition";

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