It is registered
Ministry of Justice
Russian Federation
On October 30, 2020 No. 60687
of October 1, 2020 No. 5579-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; 2020, No. 31, the Art. 5018), 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; 2019, No. 52, the Art. 7825), 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 September 29, 2020 No. PSD-22):
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, on December 4, 2019 No. 56686, the following changes.
1.1. In Item 1.5:
add subitem 1.5.3 with the new paragraph of the following content:
"the explanatory information to annual accounts constituted according to the regulation of the Bank of Russia about information disclosure forms in accounting (financial) records of credit institutions.";
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