ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of March 5, 2020 No. 232

About features of disclosure of consolidated financial statements

According to part 8 of article 7 of the Federal law "About Consolidated Financial Statements" Government of the Russian Federation decides:

Determine that:

a) the organizations specified in the Item of this resolution having the right not to include in the opened consolidated financial statements (the financial reporting of the organizations specified in part 5 of article 2 of the Federal law "About Consolidated Financial Statements") which are subject to disclosure according to International accounting standards:

data according to lists according to appendix to the order of the Government of the Russian Federation of April 4, 2019 No. 400 "About features of disclosure and provision of information which is subject to disclosure and provision according to requirements of the Federal Law "About Joint-stock Companies" and the Federal Law "About the Security Market" and to appendix to the order of the Government of the Russian Federation of September 7, 2019 No. 1173 "About features of disclosure by credit institutions of information which is subject to disclosure according to requirements of the Federal Law "About Banks and Banking Activity" - concerning the credit institutions which are issuers of securities;

data according to the list according to appendix to the order of the Government of the Russian Federation of September 7, 2019 No. 1173 "About features of disclosure by credit institutions of information which is subject to disclosure according to requirements of the Federal Law "About Banks and Banking Activity" - concerning other credit institutions;

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