INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of May 22, 2017 No. 4381-U

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"

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 of 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. 14, the Art. 1997) 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 May 15, 2017 No. 11) to bring in 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 January 27, 2016 No. 40832, on December 15, 2016 No. 44747, the following changes.

1.1. "No. 41, Art. 5639" to add preamble after words with words "; 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. 14, Art. 1997".

1.2. Add with Item 1.4.1 of the following content:

"1.4.1. The non-state pension fund 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. Paragraph of the fortieth of Item 2. The paragraph twenty third Item 2.4 after the words "in profit or loss" to add 2, with words ", except the financial liabilities classified as estimated at fair value which change is reflected in profit or loss, in case of initial recognition".

1.4. Items 4. 4.2, 6.1, 6.2 after the word "tables" to add 1, with the word "approximate".

1.5. Paragraph third Item 4.1. 1, paragraph third Item 4.2. 1, paragraph third Item 6.1. The paragraph third Item 6.2.1 after the word "tables" to add 1, with the word "approximate".

1.6. In Item 4.7 of the word "for the accounting period" shall be replaced with words "by the end of the reporting period".

1.7. In Item 5.3 of the word "in column 4" shall be replaced with words "in column 3", shall be replaced with words the words "in column 3" "in column 4".

1.8. In Item 5.9 of figure "14 - 16" to replace with figures "14, 15".

1.9. After Item 10.1.1 to add with Item 10.1.2 of the following content:

"10.1.2. Notes to the indicators of forms of accounting (financial) records having zero values and (or) providing disclosure of transactions which are not performed by non-state pension fund do not join in accounting (financial) records.".

1.10. After Item 10.8.1 to add with Items 10.8.2 and 10.8.3 of the following content:

"10.8.2. The non-state pension fund 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 the insurer.

10.8.3. The non-state pension fund does not include in accounting (financial) records of the explanation 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.".

1.11. In Item 10.10 of the word "with appendix 14 to this Provision" shall be replaced with words "with the tables of approximate group of accounts of financial accounting for preparation of notes for accounting (financial) records given in appendix 14 to this Provision.".

1.12. In paragraph three of Item 10.11 of the word "with appendix 14.1 to this Provision" shall be replaced with words "with the tables of approximate group of accounts of financial accounting for preparation of notes for accounting (financial) records given in appendix 14.1 to this Provision".

1.13. In appendix 3:

to add the column 2 of line 14 with words ", except the financial liabilities classified as estimated at fair value which change is reflected in profit or loss, in case of initial recognition";

after line 22 to add in the line 22.1 following of content:

"

";

to state the column 2 of line 30 in the following edition: "Profit (loss) from discontinued operation, the revaluation and asset retirement (disposal groups) classified as held for sale, constituting discontinued operation after the taxation".

1.14. In appendix 4:

to add the column 2 of line 14 with words: ", except the financial liabilities classified as estimated at fair value which change is reflected in profit or loss, in case of initial recognition";

after line 22 to add in the line 22.1 following of content:

"

";

to state the column 2 of line 30 in the following edition: "Profit (loss) from discontinued operation, the revaluation and asset retirement (disposal groups) classified as held for sale, constituting discontinued operation after the taxation".

1.15. Appendix 5 after line 14 to add in the line 14.1 following of content:

"

";

1.16. Appendix 6 after line 13 to add in the line 13.1 following of content:

"

";

1.17. In appendix 7:

to state the column 2 of line 7 in the following edition: "Sales proceeds and repayments of financial assets or from placement of the financial liabilities estimated at fair value which change is reflected in profit or loss";

to state the column 2 of line 8 in the following edition: "Payments in connection with acquisition of financial assets or repayment of the financial liabilities estimated at fair value which change is reflected in profit or loss";

after line 8 to add with lines 8.1, 8.2 and 8.3 of the following content:

"

";

lines 24, 26 - 28 and 42 to recognize invalid.

1.18. In appendix 8:

to state the column 2 of line 7 in the following edition: "Sales proceeds and repayments of financial assets or from placement of the financial liabilities estimated at fair value which change is reflected in profit or loss";

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