INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of July 6, 2020 No. 5494-U

About recognition by the not credit financial credit institutions of financial accounting and creation of accounting (financial) records which voided separate regulations of the Bank of Russia concerning conducting

Based on Item 14 of Article 4 and article 7 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. 11, Art. 1588; 2020, No. 14, the Art. 2036) 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 June 19, 2020 No. PSD-15):

1. Recognize invalid:

The provision of the Bank of Russia of September 2, 2015 No. 487-P "Industry standard of financial accounting of the income, expenses and other comprehensive income of not credit financial credit institutions" registered by the Ministry of Justice of the Russian Federation on October 9, 2015 No. 39282;

Provision of the Bank of Russia of September 4, 2015 No. 491-P "Industry standard of financial accounting in the insurance companies and societies of mutual insurance located in the territory of the Russian Federation", registered by the Ministry of Justice of the Russian Federation on October 21, 2015 No. 39399;

Provision of the Bank of Russia of November 5, 2015 No. 502-P "Industry standard of financial accounting of transactions of the non-state pension funds connected with conducting activities by them as the insurer on mandatory pension insurance and activities for non-state pension provision", registered by the Ministry of Justice of the Russian Federation on November 27, 2015 No. 39880;

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