INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of February 14, 2018 No. 4721-U

About modification of Item 1.1 of the Provision of the Bank of Russia of October 25, 2017 No. 614-P "About information disclosure forms in accounting (financial) records of the microfinancial organizations, credit consumer cooperatives, agricultural credit consumer cooperatives, housing accumulative cooperatives, pawnshops and procedure for group of accounts of financial accounting according to indicators of accounting (financial) records"

1. Based on article 7 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; No. 27, Art. 3950; No. 30, Art. 4456; No. 31, Art. 4830; No. 50, Art. 7562; 2018, No. 1, the Art. 66), parts 6 of article 21 of the Federal Law of December 6, 2011 No. 402-FZ "About financial accounting" (The Russian Federation Code, 2011, No. 50, Art. 7344; 2013, No. 26, Art. 3207; No. 27, Art. 3477; No. 30, Art. 4084; No. 44, Art. 5631; No. 51, Art. 6677; No. 52, Art. 6990; 2014, No. 45, Art. 6154; 2016, No. 22, Art. 3097; 2017, No. 30, Art. 4440; 2018, No. 1, the Art. 65) and according to 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 February 9, 2018 No. 2) Item 1.1 of the Provision of the Bank of Russia of October 25, 2017 to No. 614-P "About information disclosure forms in accounting (financial) records of the microfinancial organizations, credit consumer cooperatives, agricultural credit consumer cooperatives, housing accumulative cooperatives, pawnshops and procedure for group of accounts of financial accounting according to indicators of accounting (financial) records", No. registered by the Ministry of Justice of the Russian Federation on December 11, 2017 49202, on December 15, 2017 No. 49269, to state in the following edition:

"1.1. Not credit financial credit institutions, which according to Item 1.1 of the Provision of the Bank of Russia of October 25, 2017 No. 613-P "About information disclosure forms in accounting (financial) records of not credit financial credit institutions and procedure for group of accounts of financial accounting according to indicators of accounting (financial) records", No. registered by the Ministry of Justice of the Russian Federation on December 11, 2017 49204, on December 15, 2017 No. 49269 (further - the Provision of the Bank of Russia No. 613-P), and Item 1.1 of the Provision of the Bank of Russia of October 25, 2017 No. 612-P "About procedure for reflection on accounts of financial accounting of objects of financial accounting by not credit financial credit institutions", No. registered by the Ministry of Justice of the Russian Federation on December 11, 2017 49203, on December 15, 2017 No. 49269 (further - the Provision of the Bank of Russia No. 612-P), made the decision on application of the Provision of the Bank of Russia No. 613-P and the Provision of the Bank of Russia No. 612-P, do not apply this Provision.".

2. This Instruction becomes effective after 10 days after day of its official publication.

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