INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of June 10, 2019 No. 5166-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, 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; 30, Art. 4456; No. 31, Art. 4830; No. 50, Art. 7562; 2018, No. 1, Art. 66; No. 9, Art. 1286; No. 11, Art. 1584, Art. 1588; No. 18, Art. 2557; No. 24, Art. 3400; No. 27, Art. 3950; No. 31, Art. 4852; No. 32, Art. 5115; No. 49, Art. 7524; No. 53, the Art. 8411, the Art. 8440) 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 31, 2019 No. 10) 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, on September 28, 2017 No. 48350, the following changes.

1.1. The paragraph one of Item 1.4 to state in the following edition:

"1.4. In case of absence at not credit financial credit institution of remaining balance of assets and liabilities, financial result from transactions for which indicators (Articles) are provided in forms of accounting (financial) records these indicators (Articles) are excluded from forms of accounting (financial) records of not credit financial credit institution.".

1.2. In Item 1.5:

paragraphs ninth and twenty third to recognize invalid;

add with the new paragraph of the following content:

"IFRS (IFRS) 16 "Lease" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation of July 11, 2016 No. 111n "About enforcement and cancellation of documents of International accounting standards in the territory of the Russian Federation", the registered Ministry of Justice of the Russian Federation on August 1, 2016 No. 43044 (further - IFRS (IFRS) 16).".

1.3. In Item 2.1.2:

to state the paragraph of the thirty eighth in the following edition:

"note 37" provisions under the expected credit losses on the financial assets estimated on depreciated cost ";";

the forty ninth - the sixtieth to state paragraphs in the following edition:

"note 47.1 "lease";

note 48 "Income tax";

note 49 "Dividends";

note 50 "Profit (loss) on the share". It is filled only with not credit financial credit institutions which own shares are admitted to organized trading or are in process of release;

note 51 "Segment analysis". It is filled only with not credit financial credit institutions which own shares and debt securities are admitted to organized trading or are in process of release;

note 52 "Risk management";

note 53 "Transfer of financial assets";

note 54 "Contingent obligations";

note 55 "Derivative financial instruments and accounting of hedging";

note 56 "Fair value of financial instruments";

note 57 "Offset of financial assets and financial liabilities";

note 58 "Transactions with the related parties";";

add with the new paragraph of the following content:

"note 59 "events after the reporting period".".

1.4. In the column 2 of line 44 of appendix 1.1 of the word "Reserve under Impairment of the Debt Instruments Estimated" shall be replaced with words "Provision under the expected credit losses on the debt instruments estimated".

1.5. In appendix 2.1:

in the column 2 of line 10 of the word "reserves under impairment of the financial assets estimated" shall be replaced with words "provisions under the expected credit losses on the financial assets estimated";

in the column 2 of line 11 of the word "reserves under impairment of the debt instruments estimated" shall be replaced with words "provisions under the expected credit losses on the debt instruments estimated";

in the column 2 of lines 50 - "reserve under impairment of the debt instruments estimated" shall be replaced with words 54 words "provision under the expected credit losses on the debt instruments estimated".

1.6. In the name of the column 10 of appendix 3.1 of the word "impairment of the debt instruments estimated" shall be replaced with words "the expected credit losses on the debt instruments estimated".

1.7. Appendix 4.1 after line 41 to add in the line 41.1 following of content:

"

".

1.8. In appendix 5.1:

in the column 3 of line 4 of table 3.1 of the note 3 to replace the word of "reclassifications" with the word "reclassifications";

in table 4.1 of the note 4:

in line 39:

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