INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of November 1, 2019 No. 5306-U

About modification of the Instruction of the Bank of Russia of September 4, 2013 No. 3054-U "About procedure for creation by credit institutions of annual accounting (financial) accounts"

Based on article 57 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; 2018, No. 53, the Art. 8440), article 43 of the Federal law "About Banks and Banking Activity" (in edition of the Federal Law of February 3, 1996 No. 17-FZ) (Sheets of the Congress of People's Deputies of RSFSR and the Supreme Council of RSFSR, 1990, No. 27, Art. 357; Russian Federation Code, 1996, No. 6, Art. 492; 2013, No. 27, the Art. 3438), articles 13 and 14 of the Federal Law of December 6, 2011 No. 402-FZ "About financial accounting" (The Russian Federation Code, 2011, No. 50, Art. 7344; 2019, No. 30, the Art. 4149) 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 October 25, 2019 No. 28):

1. Bring in the Instruction of the Bank of Russia of September 4, 2013 No. 3054-U "About procedure for creation by credit institutions of annual accounting (financial) accounts", registered by the Ministry of Justice of the Russian Federation on November 1, 2013 No. 30303, on December 16, 2014 No. 35196, on November 3, 2015 No. 39599, on November 11, 2016 No. 44307, on November 22, 2017 No. 48976, on November 28, 2018 No. 52825, the following changes.

1.1. In Item 1.5:

the paragraph one to state in the following edition:

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