It is registered
Ministry of Justice
Russian Federation
On March 29, 2021 No. 62912
of February 24, 2021 No. 5741-U
About modification of the Provision of the Bank of Russia of December 28, 2015 No. 527-P "Industry standard of the financial accounting "Procedure for Creation of Accounting (Financial) Records of Non-state Pension Funds"
Based on Item 14 of article 4 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. 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 February 12, 2021 No. PSD-2):
1. Bring in the Provision of the Bank of Russia of December 28, 2015 No. 527-P "Industry standard of the financial accounting "Procedure for Creation of Accounting (Financial) Records of Non-state Pension Funds", registered by the Ministry of Justice of the Russian Federation on January 27, 2016 No. 40832, on December 15, 2016 No. 44747, on July 27, 2017 No. 47540, on September 7, 2017 No. 48108, on July 30, 2019 No. 55445, on October 8, 2020 No. 60303, the following changes.
1.1. In appendix 9:
1.1.1. table 4.1 of the note 4 after line 51 to add in the line 51.1 following of content:
"
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51.1 |
IFRS (IAS) 1, IFRS (IAS) 2 |
Procedure for recognition and the subsequent stock accounting |
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";
1.1.2. state the note 20 in the following edition:
"Note 20. Other assets
Other assets
Table 20.1
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Line number |
Name of indicator |
_____ 20 __. |
_____ 20 __. | ||||
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All-in book value |
Reserve under impairment |
Book value |
All-in book value |
Reserve under impairment |
Book value | ||
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1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
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1 |
Agreement settlements of administration of agreements on mandatory pension insurance and non-state pension provision |
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2 |
Calculations for taxes and fees, except the income tax |
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3 |
Calculations for social insurance |
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4 |
Settlings with personnel |
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5 |
The value added tax paid |
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6 |
Settlings with suppliers and contractors |
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7 |
Inventories |
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Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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The document ceased to be valid since January 1, 2025 according to Item 1 of the Instruction of the Central bank of the Russian Federation of November 11, 2022 No. 6313-U