INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of September 14, 2020 No. 5545-U

About modification of the Provision of the Bank of Russia of October 25, 2017 No. 612-P "About procedure for reflection on accounts of financial accounting of objects of financial accounting by not credit financial credit institutions"

Based on part 6 of article 21 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 9, 2020 No. PSD-19):

1. Bring in the Provision of the Bank of Russia of October 25, 2017 No. 612-P "About procedure for reflection on accounts of financial accounting of objects of financial accounting by not credit financial credit institutions", registered by the Ministry of Justice of the Russian Federation on December 11, 2017 No. 49203, on January 14, 2019 No. 53337, on June 17, 2019 No. 54943, on November 25, 2019 No. 56612, the following changes.

1.1. In Item 1.1:

the paragraph the ninth to add with words "(except as specified reflections on accounts of the inventory bookkeeping according to the paragraph the eleventh this Item)";

add with the new paragraph of the following content:

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