It is registered
Ministry of Justice
Russian Federation
On May 20, 2020 No. 58400
of April 8, 2020 No. 5434-U
About modification of the Instruction of the Bank of Russia of February 8, 2018 No. 4715-U "About forms, procedure and terms of creation and submission to the Bank of Russia of reports by joint-stock investment funds, managing companies of investment funds, mutual investment funds and non-state pension funds"
Based on the subitem 3 of Item 2 of Article 39, Items 1 and 2 of Article 54 and subitem 5 of Item 2 of article 55 of the Federal Law of November 29, 2001 No. 156-FZ "About investment funds" (The Russian Federation Code, 2001, No. 49, Art. 4562; 2016, No. 27, Art. 4225; 2019, No. 18, Art. 2199; No. 30, the Art. 4150), the paragraph of the seventeenth subitem 1 of Item 3 of article 34 of the Federal Law of May 7, 1998 No. 75-FZ "About non-state pension funds" (The Russian Federation Code, 1998, No. 19, Art. 2071; 2018, No. 31, the Art. 4858), the subitem 10 of Item 2 of article 7 of the Federal Law of July 24, 2002 No. 111-FZ "About investment of means for financing of funded pension in the Russian Federation" (The Russian Federation Code, 2002, No. 30, Art. 3028; 2018, No. 31, the Art. 4858) and article 76.6 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; 2013, No. 30, Art. 4084):
1. Bring in the Instruction of the Bank of Russia of February 8, 2018 No. 4715-U "About forms, procedure and terms of creation and submission to the Bank of Russia of reports by joint-stock investment funds, managing companies of investment funds, mutual investment funds and non-state pension funds", registered by the Ministry of Justice of the Russian Federation on April 13, 2018 No. 50765, the following changes.
1.1. In appendix 1:
1.1.1. In part I:
1.1.1.1. Heading part of the reporting "Report on form 0420502 "The certificate of net assets value, including asset cost (property), joint-stock investment fund (mutual investment fund)" after the word "Monthly" to add with the word "(Quarter)".
1.1.1.2. According to the procedure of creation of the report on form 0420502 "The certificate of net assets value, including asset cost (property), joint-stock investment fund (mutual investment fund)":
state Item 1 in the following edition:
"1. The report on form 0420502 "The certificate of net assets value, including asset cost (property), joint-stock investment fund (mutual investment fund)" (further - the certificate of net assets value) is constituted:
joint-stock investment fund - since calendar month in which the license for activities of investment fund is provided to it before the calendar month preceding month in which it is cancelled the specified license (terminated);
the managing company of mutual investment fund which investment shares are intended only for skilled investors - since quarter in which it is complete ends) forming of mutual investment fund, about one the quarter preceding quarter in which the mutual investment fund is excluded from the register of mutual investment funds;
the managing company of mutual investment fund which investment shares are not intended only for skilled investors - since calendar month in which it is complete ends) forming of mutual investment fund, before the calendar month preceding month in which the mutual investment fund is excluded from the register of mutual investment funds.
The certificate of net assets value is constituted by means of forming of indicators with observance of the general provisions to creation of the reporting provided by Items 3, 13 - 21 appendices 2 to this Instruction in the following reporting dates:
for joint-stock investment funds - the last calendar day of month under report;
for managing companies of mutual investment funds which investment shares are intended only for skilled investors, - the last working day of reporting quarter;
for managing companies of mutual investment funds which investment shares are not intended only for skilled investors, - the last working day of month under report.";
declare Item 15 invalid.
1.1.2. In part II:
1.1.2.1. In the table "Information on the Organization":
state the table in the following edition:
"Information on not credit financial credit institution
|
Line number |
Name of indicator |
Name of group of analytical signs |
Measure code, groups of analytical signs |
|
1 |
2 |
3 |
4 |
|
1 |
Code of not credit financial credit institution: under OKPO <1> |
|
ifrs-ru_KodNekreditnojFinansovojOrganizacziiPoOKPO |
|
2 |
Code of not credit financial credit institution: registration number |
|
ifrs-ru_KodNekreditnojFinansovojOrganizacziiRegistraczionnyjNomer |
|
3 |
Territory code under OKATO <2> |
|
ifrs-ru_KodTerritoriiPoOkato |
|
4 |
Postal address |
|
ifrs-ru_PochtovyjAdres |
|
5 |
Full name of not credit financial credit institution |
|
ifrs-ru_PolnoeNaimenovanieOrganizaczii |
|
6 |
Abbreviated name of not credit financial credit institution |
|
ifrs-ru_SokrashhennoeNaimenovanieOrganizaczii |
|
7 |
Code of not credit financial credit institution: primary state registration number |
|
ifrs-ru_OsnovnojGosudarstvennyjRegistraczionnyjNomer |
|
8 |
Initials, surname of person which signed the reporting |
|
ifrs-ru_FIODolzhnostnogoLiczaPodpisavshegoOtchet |
|
9 |
Position of person which signed the reporting |
|
ifrs-ru_DolzhnostLiczaPodpisavshegoOtchet |
|
10 |
Signature date of the reporting |
|
ifrs-ru_DataPodpisaniyaOtchetnosti |
";
add with footnotes 1 and 2 following of content:
"<1> All-Russian Classifier of Enterprises and Organizations.
<2> All-Russian qualifier of subjects to administrative-territorial division.".
1.1.2.2. In the table "Balance Sheet of Not Credit Financial Credit Institution":
in the name to replace the word of "organization" with the word of "organization <1>";
add with footnote of 1 following content:
"<1> Code of form on the All-Russian qualifier of managerial documentation 0420002.";
in the column 2 of lines 4 and 25 shall be replaced with words the word of "organization" "not credit financial credit institution";
to state the column 2 of line 23 in the following edition: "The financial liabilities estimated at fair value through profit or loss";
to state the column 2 of line 37 in the following edition: "Total obligations";
state line 44 in the following edition:
"
|
44 |
Provision under the expected credit losses on the debt instruments estimated at fair value through other comprehensive income |
|
ifrs-ru_OczenochnyjRezervPodOzhidaemyeKreditnyeUbytkiPoDolgovymInstrumentamOczenivaemymPoSpravedlivojStoimostiCHerezPSD |
";
to state the column 2 of line 52 in the following edition: "Total capital";
add in the lines 54, 54.1, 55 and 55.1 of the following content:
"
|
54 |
The name of line of the balance sheet on which disaggregation is given |
|
ifrs-ru_BS_PURCBLine_Enumerator |
|
54.1 |
|
Disaggregation of lines of the balance sheet |
dim-int_BSLineDetails_Taxis |
|
55 |
Measure value, the balance sheet deciphering line on reporting date |
|
ifrs-ru_ZnacheniePokazatelyaNaOtchetnDatu_BS |
|
55.1 |
|
Disaggregation of lines of the balance sheet |
dim-int_BSLineDetails_Taxis |
".
1.1.2.3. In the table "Report on Financial Result of Not Credit Financial Credit Institution":
state the name in the following edition: "Report on financial results of not credit financial credit institution <1>";
add with footnote of 1 following content:
"<1> Code of form on the All-Russian qualifier of managerial documentation 0420003.";
in the column of 2 lines 2, of 3, of 6, shall be replaced with words the 7 and 19 words "on transactions" "from transactions";
to state the column 2 of line 4 in the following edition: "interest incomes";
state lines 10 and 11 in the following edition:
"
|
10 |
income less expenses (expenses less the income) on recovery (creation) of provisions under the expected credit losses on the financial assets estimated on depreciated cost |
|
ifrs-ru_DoxodyZaVychetomRasxodovRasxodyZaVychetomDoxodovPoVosstanovleniyuSozdaniyuOczenochnyxRezervovPodOzhidaemyeKreditnyeUbytkiPoFAOczenivaemymPoAmortizirovannojStoimosti |
|
11 |
income less expenses (expenses less the income) on recovery (creation) of provisions under the expected credit losses on the debt instruments estimated at fair value through other comprehensive income |
|
ifrs-ru_DoxodyZaVychetomRasxodovRasxodyZaVychetomDoxodovPoVosstanovleniyuSozdaniyuOczenochnyxRezervovPodOzhidaemyeKreditnyeUbytkiPoDolgovymInstrumentamOczenivaemymPoSpravedlivojStoimostiCHerezPSD |
";
to add the column 2 of line 38 with words ", including:";
in the column 2 of line 43 to replace the word "connected" with the word "connected";
lines 50 - 54 to state in the following edition:
"
|
50 |
net change of provision under the expected credit losses on the debt instruments estimated at fair value through other comprehensive income including: |
|
ifrs-ru_CHistoeIzmenenieOczenochnogoRezervaPodOzhidaemyeKreditnyeUbytkiPoDolgovymInstrumentamOczenivaemymPoSpravedlivojStoimostiCHerezPSD |
|
51 |
recovery (creation) of provision under the expected credit losses on the debt instruments estimated at fair value through other comprehensive income |
|
ifrs-ru_VosstanovlenieSozdanieOczenochnogoRezervaPodOzhidaemyeKreditnyeUbytkiPoDolgovymInstrumentamOczenivaemymPoSpravedlivojStoimostiCHerezPSD |
|
52 |
influence of the income tax connected with recovery (creation) of provision under the expected credit losses on the debt instruments estimated at fair value through other comprehensive income |
|
ifrs-ru_VliyanieNalogaNaPribylSvyazannogoSVosstanovleniemSozdaniemOczenochnogoRezervaPodOzhidaemyeKreditnyeUbytkiPoDolgovymInstrumentamOczenivaemymPoSpravedlivojStoimostiCHerezPSD |
|
53 |
reclassification of provision under the expected credit losses on the debt instruments estimated at fair value through other comprehensive income |
|
ifrs-ru_PereklassifikacziyaOczenochnogoRezervaPodOzhidaemyeKreditnyeUbytkiPoDolgovymInstrumentamOczenivaemymPoSpravedlivojStoimostiCHerezPSD |
|
54 |
the income tax connected with reclassification of provision under the expected credit losses on the debt instruments estimated at fair value through other comprehensive income |
|
ifrs-ru_NalogNaPriby1SvyazannyjSPereklassifikacziejOczenochnogoRezervaPodOzhidaemyeKreditnyeUbytkiPoDolgovymInstrumentamOczenivaemymPoSpravedlivojStoimostiCHerezPSD |
";
to state the column 2 of line 67 in the following edition: "Total other comprehensive income (expense) for the accounting period";
add in the lines 69, 69.1, 70 and 70.1 of the following content:
|
69 |
The name of report line about financial results on which disaggregation is given |
|
ifrs-ru_PL_PURCBLine_Enumerator |
|
69.1 |
|
Disaggregation of report lines about financial results |
dim-int_PLLineDetails_Taxis |
|
70 |
Measure value, deciphering report line about financial results for the accounting period |
|
ifrs-ru_ZnacheniePokazatelyaZaOtchPeriod_PL |
|
70.1 |
|
Disaggregation of report lines about financial results |
dim-int_PLLineDetails_Taxis |
".
1.1.2.4. In the table "Report on Changes of Equity of Not Credit Financial Credit Institution":
in the name to replace the word of "organization" with the word of "organization <1>";
add with footnote of 1 following content:
"<1> Code of form on the All-Russian qualifier of managerial documentation 0420004.";
to state the column 2 of line 10 in the following edition: "Redemption from shareholders (participants) (sale) of own shares (shares)";
to state the column 2 of line 13 in the following edition: "Other distributions for benefit of shareholders (participants)";
to state the column 2 of line 14 in the following edition: "Other movement of reserves";
add in the lines 17, 17.1, 18, 18.1, 19, 19.1, 20 and 20.1 of the following content:
"
|
17 |
The name of report line about change of the capital on which disaggregation is given |
|
ifrs-ru_SOCIE_PURCBChangesInEquity_Enumerator |
|
17.1 |
|
Element of the report on change of the capital on which disaggregation is provided |
dim-int_SoCIELineitem_Taxis |
|
18 |
The name of equity component according to which disaggregation is given |
|
ifrs-ru_SOCIE_PURCBComponentsOfEquity_Enumerator |
|
18.1 |
|
Element of the report on change of the capital on which disaggregation is provided |
dim-int_SoCIELineitem_Taxis |
|
19 |
Measure value, the capital deciphering report line about change on reporting date |
|
ifrs-ru_ZnacheniePokazatelyaNaOtchetnDatu_SOCIE |
|
19.1 |
|
Element of the report on change of the capital on which disaggregation is provided |
dim-int_SoCIELineitem_Taxis |
|
20 |
Measure value, the capital deciphering report line about change for the accounting period |
|
ifrs-ru_ZnacheniePokazatelyaZaOtchPeriod_SOCIE |
|
20.1 |
|
Element of the report on change of the capital on which disaggregation is provided |
dim-int_SoCIELineitem_Taxis |
".
1.1.2.5. In the table "Report on Cash Flows of Not Credit Financial Credit Institution":
in the name to replace the word of "organization" with the word of "organization <1>";
add with footnote of 1 following content:
"<1> Code of form on the All-Russian qualifier of managerial documentation 0420005.";
after line 42 to add in the line 42.1 following of content:
"
|
42.1 |
Payments in repayment of agreement obligations of lease |
|
ifrs-ru_PlatezhiVPogashenieObyazatelstvPoDogovoramArendy |
";
in the column 2 of line 48 of the word "for the end" shall be replaced with words "for the beginning";
after line 48 to add in the lines 49, of 50, 50.1, 51, 51.1, 52 and 52.1 of the following content:
"
|
49 |
Balance in cash and their equivalents by the end of the reporting period |
|
ifrs-ru_DenezhnyeSredstvaIIxEkvivalentyVklyuchayaOverdrafty |
|
50 |
The name of report line about cash flows on which disaggregation is given |
|
ifrs-ru_CF_PURCBLine_Enumerator |
|
50.1 |
|
Disaggregation of report lines about cash flows |
dim-int_CFLineDetails_Taxis |
|
51 |
Measure value, deciphering report line about cash flows on reporting date |
|
ifrs-ru_ZnacheniePokazatelyaNaOtchetnDatu_CF |
|
51.1 |
|
Disaggregation of report lines about cash flows |
dim-int_CFLineDetails_Taxis |
|
52 |
Measure value, deciphering report line about cash flows for the accounting period |
|
ifrs-ru_ZnacheniePokazatelyaZaOtchPeriod_CF |
|
52.1 |
|
Disaggregation of report lines about cash flows |
dim-int_CFLineDetails_Taxis |
".
1.1.2.6. In the column 2 of line 11 of table 1.1 to replace the word "Place" with the word "Places".
1.1.2.7. In table 3.1:
state the name in the following edition: "Bases of creation of the reporting";
state line 1 in the following edition:
"
|
1 |
Not credit financial credit institution shall specify obviously and unambiguously bases of preparation of accounting (financial) records |
|
ifrs-ru_NekreditnayaFinansovayaOrganizacziyaDolzhnaYAvnoIOdnoznachnoUkazatOsnovyPodgotovkiBFO |
".
1.1.2.8. In table 4.1:
state the table in the following edition:
"Table 4.1. Summary of accounting policies, important estimates and professional judgments in application of accounting policy
|
Line number |
Name of indicator |
Name of group of analytical signs |
Measure code, groups of analytical signs |
|
1 |
2 |
3 |
4 |
|
1 |
IFRS (IAS) 1 <1>. Judgments (in addition to those which are connected with assessment) which were developed by management in the course of application of accounting policy and which exert the greatest impact on the amounts reflected in accounting (financial) records |
|
ifrs-ru_SuzhdeniyaPomimoTexKotoryeSvyazanySOczenkojKotoryeByliVyrabotanyRukovodstvomVProczessePrimeneniyaUchetnojPolitikiIKotoryeOkazyvayutNaibolsheeZnachitelnoeVozdejstvieNaSummyOtrazhennyeVBuxgalterskojFinansovojOtchetnosti |
|
2 |
IFRS (IAS) 1. Influence of estimates and assumptions on acknowledged assets and liabilities (statement items on which amounts professional evaluations and assumptions make the most essential impact are specified, and comments concerning how professional judgments influence assessment of these Articles are provided) |
|
ifrs-ru_VliyanieOczenokIDopushhenijNaPriznannyeAktivyIObyazUkazyvStatiOtchetnostiNaSummyKotoryxProfessOczenkiIDopushheniyaOkazyvayutNaiboleeSushhestvVozdejstvieIPrivodyatsyaKommentVOtnosheniiTogoKakimObrazomVliyayutProfessionalnyeSuzhdeniyaNaOczenkuEtixStatej |
|
3 |
IFRS (IAS) 1, IFRS (IFRS) 13 <2>, IFRS (IFRS) 9 <3>. Key approaches to assessment of financial instruments |
|
ifrs-ru_KlyuchevyePodxodyKOczenkeFinansovyxInstrumentov |
|
4 |
IFRS (IAS) 21 <4>. Asset revaluation and the obligations expressed in foreign currency |
|
ifrs-ru_PereoczenkaAktivovIObyazatelstvVyrazhennyxVInostrannojValyute |
|
5 |
IFRS (IAS) 1. Going concern |
|
ifrs-ru_NepreryvnostDeyatelnosti |
|
6 |
IFRS (IAS) 29 <5>. Information concerning recalculation of indicators of previous periods taking into account changes of general purchasing power of ruble |
|
ifrs-ru_InformacziyaVOtnosheniiPereschetaPokazatelejPredydushhixPeriodovSUchetomIzmenenijObshhejPokupatelnojSposobnostiRublya |
|
7 |
IFRS (IAS) 8 <6>. The description of changes of accounting policy, their reasons and nature (reveal the name IFRS according to which changes, the reasons for which application new the IFRS provide more reliable and pertinent adjustment are made, and the description of influence of changes of accounting policy on adjustments of the current and previous period is given) |
|
ifrs-ru_OpisanieIzmenenijUchPolitPrichinIXarakteraRaskrNaimMSFOVSootvSKotProizvodyatsyaIzmenPrichinyPoKotorymPrimenenieNovyxMSFOObespechivaetBoleeNadezhnuyuIUmestnuyuKorrektirovkuIDaetsyaOpisanieVliyaniyaIzmenUchPolitikiNaKorrektTekushhegoIPredydPerioda |
|
8 |
IFRS (IAS) 8. Names issued, but not become effective IFRS with indication of dates from which application of these of IFRS, dates from which application of these IFRS, nature of the forthcoming changes in accounting policy, discussions of the expected influence on the reporting or specifying of the fact that such influence cannot be reasonably estimated is required is planned are provided |
|
ifrs-ru_UkazyvayutsyaNaimenVypushhNoNeVstupivshixVSiluMSFOSUkazaniemDatSKotoryxPlaniruetsyaPrimenenieEtixMSFOdatSKotoryxTrebuetsyaPrimenEtixMSFOXarakteraPredstoyashhixIzmenenijVUchetnojPolitikeObsuzhdeniyaOzhidaemogoVliyaniyaNaOtchetnost |
|
9 |
IFRS (IAS) 1, IFRS (IFRS) 7 <7>. Recognition criteria and measurement base of money and their equivalents |
|
ifrs-ru_KriteriiPriznaniyaIBazaOczenkiDenezhnyxSredstvIIxEkvivalentov |
|
10 |
IFRS (IAS) 1, IFRS (IFRS) 7. Recognition criteria and measurement base of the means placed in credit institutions and nonresident banks |
|
ifrs-ru_KriteriiPriznaniyaIBazaOczenkiSredstvRazmeshhennyxVKreditnyxOrganizacziyaxIBankaxNerezidentax |
|
11 |
IFRS (IFRS) 7, IFRS (IFRS) 9. Procedure for recognition and the subsequent accounting of the financial assets estimated at fair value through profit or loss |
|
ifrs-ru_PoryadokPriznaniyaIPosleduyushhegoUchetaFinansovyxAktivovOczenivaemyxPoSpravedlivojStoimostiCHerezPribylIliUbytok |
|
12 |
IFRS (IFRS) 7, IFRS (IFRS) 9. Procedure for recognition and the subsequent accounting of the financial assets estimated at fair value through other comprehensive income |
|
ifrs-ru_PoryadokPriznaniyaIPosleduyushhegoUchetaFinansovyxAktivovOczenivaemyxPoSpravedlivojStoimostiCHerezProchijSovokupnyjDoxod |
|
13 |
IFRS (IFRS) 9, IFRS (IFRS) 7. Procedure for recognition and the subsequent accounting of the financial assets estimated on depreciated cost |
|
ifrs-ru_PoryadokPriznaniyaIPosleduyushhegoUchetaFinansovyxAktivovOczenivaemyxPoAmortizirovannojStoimosti |
|
14 |
IFRS (IAS) 1, IFRS (IAS) 27 <8>. Procedure for recognition and the subsequent accounting of investments in affiliated, jointly controlled and associates |
|
ifrs-ru_PoryadokPriznaniyaIPosleduyushhegoUchetaInvesticzijVDochernieSovmestnoKontroliruemyeIAssocziirovannyePredpriyatiya |
|
15 |
IFRS (IAS) 1. Procedure for recognition and the subsequent accounting of other assets |
|
ifrs-ru_PoryadokPriznaniyaIPosleduyushhegoUchetaProchixAktivov |
|
16 |
IFRS (IFRS) 7, IFRS (IFRS) 9. Procedure for recognition and the subsequent accounting of the financial liabilities estimated at fair value through profit or loss |
|
ifrs-ru_PoryadokPriznaniyaIPosleduyushhegoUchetaFinansovyxObyazatelstvOczenivaemyxPoSpravedlivojStoimostiCHerezPribylIliUbytok |
|
17 |
IFRS (IFRS) 7, IFRS (IFRS) 9. Procedure for recognition and the subsequent accounting of the financial liabilities estimated on depreciated cost |
|
ifrs-ru_PoryadokPriznaniyaIPosleduyushhegoUchetaFinansovyxObyazatelstvOczenivaemyxPoAmortizirovannojStoimosti |
|
18 |
IFRS (IAS) 32 <9>. Procedure for carrying out offsets of financial assets and financial liabilities |
|
ifrs-ru_PoryadokProvedeniyaVzaimozachetovFinansovyxAktivovIFinansovyxObyazatelstv |
|
19 |
IFRS (IFRS) 7. Hedging of cash flows (the description like hedging, nature of the hedged risks, financial instruments recognized as hedging instruments) |
|
ifrs-ru_XedzhirovaniePotokovDenezhnyxSredstvOpisanieTipaXedzhirovaniyaXarakterXedzhiruemyxRiskovOpisanieFinansovyxInstrumentovPriznannyxInstrumentamiXedzhirovaniya |
|
20 |
IFRS (IFRS) 7. Hedging of fair value (the description like hedging, nature of the hedged risks, financial instruments recognized as hedging instruments) |
|
ifrs-ru_XedzhirovanieSpravedlivojStoimostiOpisanieTipaXedzhirovaniyaXarakterXedzhiruemyxRiskovOpisanieFinansovyxInstrumentovPriznannyxInstrumentamiXedzhirovaniya |
|
21 |
IFRS (IFRS) 7. Hedging of net investments in foreign operations (the description like hedging, nature of the hedged risks, financial instruments recognized as hedging instruments) |
|
ifrs-ru_XedzhirovanieCHistyxInvesticzijVInostrannyePodrazdeleniyaOpisanieTipaXedzhirovaniyaXarakterXedzhiruemyxRiskovOpisanieFinansovyxInstrumentovPriznannyxInstrumentamiXedzhirovaniya |
|
22 |
IFRS (IAS) 40 <10>. The applied model of accounting of investment property |
|
ifrs-ru_PrimenyaemayaModelUchetaInvesticzionnogoImushhestva |
|
23 |
IFRS (IAS) 40. The criteria used by the organization for the purpose of carrying out distinction between the investment property and objects of property occupied by the owner and also property, held for sale in the course of ordinary activities |
|
ifrs-ru_KriteriiIspolzuemyeOrganizacziejVCZelyaxProvedeniyaRazlichiyaMezhduInvesticzionnymImushhestvomlObektamiSobstvennostiZanimaemymiVLadelczemATakzheImushhestvomPrednaznachennymDlyaProdazhiVXodeObychnojDeyatelnosti |
|
24 |
IFRS (IAS) 40. Degree in which the fair value of investment property (measured or disclosed in accounting (financial) records) it is based on assessment made by the independent appraiser having the corresponding acknowledged professional qualification, and also recent experience of evaluating real estate investments of the same category and the same location as the estimated object |
|
ifrs-ru_StepenVKotorojSpravedlStoimostInvesticzionnogoImushhestvaIzmerenliRaskrytayaVBuxgalterskojFinOtchOsnovanaNaOczenkeProizvedjNezavisiOczenshhikomObladayushhimSootvetstvuyushhejPriznannojProfessKvalifikacziej |
|
25 |
IFRS (IAS) 16 <11>. The base used for assessment of fixed assets (for each asset class) |
|
ifrs-ru_BazaIspolzuemayaDlyaOczenkiOsnovnyxSredstvDlyaKazhdogoKlassaAktivov |
|
26 |
IFRS (IAS) 16. The applied depreciation method (for each asset class) |
|
ifrs-ru_PrimenyaemyjMetodAmortizacziiDlyaKazhdogoKlassaAktivov |
|
27 |
IFRS (IAS) 16. The applied useful lifex (for each asset class) |
|
ifrs-ru_PrimenyaemyeSrokiPoleznogoIspolzovaniyaDlyaKazhdogoKlassaAktivov |
|
28 |
IFRS (IAS) 38 <12>. Determination and structure of intangible assets |
|
ifrs-ru_OpredelenieISostavNematerialnyxAktivov |
|
29 |
IFRS (IAS) 1. Measurement base for each asset class (acquisition value less depreciation or revaluation cost less depreciation) |
|
ifrs-ru_BazaOczenkiDlyaKazhdogoKlassaAktivovStoimostPriobreteniyaZaVychetomAmortizacziiIliStoimostPereoczenkiZaVychetomAmortizaczii |
|
30 |
IFRS (IAS) 38. Disclosure for each asset class with uncertain useful life of the fact of annual testing for impairment, information on availability of possible signs of impairment |
|
ifrs-ru_RaskrytieDlyaKazhdogoKlassaAktivovSNeopredelennymSrokomPoleznogoIspolzovaniyaFaktaEzhegodnogoTestirovaniyaNaObesczenenieInformacziiONalichiiVozmozhnyxPriznakovObesczeneniya |
|
31 |
IFRS (IAS) 38. The applied terms and depreciation methods for intangible assets with the limited term of use |
|
ifrs-ru_PrimenyaemyeSrokiIMetodyAmortizacziiDlyaNematerialnyxAktivovSOgranichennymSrokomIspolzovaniya |
|
32 |
IFRS (IAS) 1. Accounting treatment for costs for creation of intangible assets by own forces |
|
ifrs-ru_PoryadokUchetaZatratNaSozdanieNematerialnyxAktivovSobstvennymiSilami |
|
33 |
IFRS (IAS) 1, IFRS (IAS) 19 <13>. Procedure for recognition of the expenses connected with salary accrual including the compensatory and stimulating payments, vacation allowances, temporary disability benefits and to child care, annual bonus, dismissal wages |
|
ifrs-ru_PoryadokPriznaniyaRasxodovSvyazannyxSNachisleniemZarabotnojPlatyVklyuchayaKompensaczionnyeIStimuliruyushhieVyplatySvyazannyxSNachisleniemVyplatPoOtpuskamPosobiyamPoVremennojNetrudosposobnostiIUxoduZaRebenkomVoznagrazhdeniePoItogamGodaVyxodnyePosobiya |
|
34 |
IFRS (IAS) 19. The description of the defined benefit plans realized by not credit financial credit institution |
|
ifrs-ru_OpisaniePensionnyxPlanovSUstanovlennymiVyplatamiRealizuemyxNegosudarstvennymPensionnymFondom |
|
35 |
IFRS (IAS) 19. Use of method of the discounted cost for determination of the size of pension provision obligation and the corresponding cost of contribution of workers concerning current period |
|
ifrs-ru_IspolzovanieMetodaDiskontirovannojStoimostiDlyaOpredeleniyaRazmeraObyazatelstvaPoPensionnomuObespecheniyuISootvetstvuyushhejStoimostiVkladaRabotnikovVOtnosheniiTekushhegoPerioda |
|
36 |
IFRS (IAS) 19. Procedure for reflection in the reporting of the employee benefits upon termination of labor activity which are not limited to the fixed payments |
|
ifrs-ru_PoryadokOtrazheniyaVOtchetnostiVoznagrazhdenijRabotnikamPoOkonchaniiTrudovojDeyatelnostiNeOgranichennyxFiksiruemymiPlatezhami |
|
37 |
IFRS (IAS) 1, IFRS (IFRS) 5 <14>. Procedure for recognition and the subsequent accounting of non-current assets, held for sale |
|
ifrs-ru_PoryadokPriznaniyaIPosleduyushhegoUchetaDolgosrochnyxAktivovPrednaznachennyxDlyaProdazhi |
|
38 |
IFRS (IAS) 1, IFRS (IAS) 37 <15>. Procedure for recognition and the subsequent accounting of reserves - estimative obligations |
|
ifrs-ru_PoryadokPriznaniyaIPosleduyushhegoUchetaRezervov-OczenochnyxObyazatelstv |
|
39 |
IFRS (IFRS) 16. Procedure for recognition, the subsequent accounting, derecognition of obligations on lease |
|
ifrs-ru_PoryadokPriznaniyaPosleduyushhegoUchetaPrekrashheniyaPriznaniyaObyazatelstvPoArende |
|
40 |
IFRS (IFRS) 16. Use of the release provided for agreements of short-term lease, and the release provided for lease of objects with low cost |
|
ifrs-ru_IspolzovanieOsvobozhdeniyaPredusmotrennogoDlyaDogovorovKratkosrochnojArendyIOsvobozhdeniyaPredusmotrennogoDlyaArendyObektovSNizkojStoimostyu |
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The document ceased to be valid since October 1, 2021 according to Item 3 of the Instruction of the Central bank of the Russian Federation of January 13, 2021 No. 5708-U