INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of July 8, 2019 No. 5191-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"

1. According to 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; 2003, No. 2, Art. 157; No. 52, Art. 5032; 2004, No. 27, Art. 2711; No. 31, Art. 3233; 2005, No. 25, Art. 2426; No. 30, Art. 3101; 2006, No. 19, Art. 2061; No. 25, Art. 2648; 2007, No. 1, Art. 9, Art. 10; No. 10, Art. 1151; No. 18, Art. 2117; 2008, No. 42, Art. 4696, Art. 4699; No. 44, Art. 4982; No. 52, Art. 6229, Art. 6231; 2009, No. 1, Art. 25; No. 29, Art. 3629; No. 48, Art. 5731; 2010, No. 45, Art. 5756; 2011, No. 7, Art. 907; No. 27, Art. 3873; No. 43, Art. 5973; No. 48, Art. 6728; 2012, No. 50, Art. 6954; No. 53, Art. 7591, Art. 7607; 2013, No. 11, Art. 1076; No. 14, Art. 1649; No. 19, Art. 2329; No. 27, Art. 3438, Art. 3476, Art. 3477; No. 30, Art. 4084; No. 49, Art. 6336; No. 51, Art. 6695, Art. 6699; No. 52, Art. 6975; 2014, No. 19, Art. 2311, Art. 2317; No. 27, Art. 3634; No. 30, Art. 4219; No. 40, Art. 5318; No. 45, Art. 6154; No. 52, Art. 7543; 2015, No. 1, Art. 4, Art. 37; No. 27, Art. 3958, Art. 4001; No. 29, Art. 4348, Art. 4357; No. 41, Art. 5639; No. 48, Art. 6699; 2016, No. 1, Art. 23, Art. 46, Art. 50; No. 26, Art. 3891; No. 27, Art. 4225, Art. 4273, Art. 4295; 2017, No. 1, Art. 46; No. 14, Art. 1997; No. 18, Art. 2661, Art. 2669; No. 27, Art. 3950; No. 30, Art. 4456; No. 31, Art. 4830; No. 50, Art. 7562; 2018, No. 1, Art. 66; No. 9, Art. 1286; No. 11, Art. 1584, Art. 1588; No. 18, Art. 2557; No. 24, Art. 3400; No. 27, Art. 3950; No. 31, Art. 4852; No. 32, Art. 5115; No. 49, Art. 7524; No. 53, Art. 8411, Art. 8440; 2019, No. 6, Art. 463; No. 18, Art. 2198; No. 23, the Art. 2921) and 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 25, 2019 No. 12) to 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 (further - the Provision of the Bank of Russia of December 28, 2015 No. 527-P), the following changes.

1.1. The paragraph one of Item 1.4 to state in the following edition:

"1.4. In case of absence at non-state pension fund of remaining balance of assets and liabilities, financial result from transactions for which indicators (Articles) are provided in forms of accounting (financial) records these indicators (Articles) are excluded from forms of accounting (financial) records of non-state pension fund.".

1.2. In Item 1.5:

the ninth to declare the paragraph invalid;

add with the new paragraph of the following content:

"IFRS (IFRS) 16 "Lease" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation of July 11, 2016 No. 111n "About enforcement and cancellation of documents of International accounting standards in the territory of the Russian Federation", the registered Ministry of Justice of the Russian Federation on August 1, 2016 No. 43044 (further - IFRS (IFRS) 16).".

1.3. In Item 2.2:

paragraphs of the forty eighth - to state the fifty ninth in the following edition:

"note 46.1 "lease";

note 47 "Income tax";

note 48 "Dividends";

the note 49 "Profit (loss) on the share" (it is filled only with non-state pension fund which own shares are admitted to organized trading or are in process of release);

the note 50 "Segment analysis" (it is obligatory for filling with non-state pension fund, own shares or debt securities of which are admitted to organized trading or are in process of release);

note 51 "Risk management";

note 52 "Transfer of financial assets";

note 53 "Contingent obligations";

note 54 "Derivative financial instruments and accounting of hedging";

note 55 "Fair value of financial instruments";

note 56 "Offset of financial assets and financial liabilities";

note 57 "Transactions with the related parties";";

add with the new paragraph of the following content:

"note 58 "events after the reporting period".".

1.4. In Item 2.1.2:

the fifty fourth - the sixty fifth to state paragraphs in the following edition:

"note 52.1 "lease";

note 53 "Income tax";

note 54 "Dividends";

the note 55 "Profit (loss) on the share" (it is filled only with non-state pension fund which own shares are admitted to organized trading or are in process of release);

the note 56 "Segment analysis" (it is obligatory for filling with non-state pension fund, own shares or debt securities of which are admitted to organized trading or are in process of release);

note 57 "Risk management";

note 58 "Transfer of financial assets";

note 59 "Contingent obligations";

note 60 "Derivative financial instruments and accounting of hedging";

note 61 "Fair value of financial instruments";

note 62 "Offset of financial assets and financial liabilities";

note 63 "Transactions with the related parties";";

add with the new paragraph of the following content:

"note 64 "Events after the reporting period".".

1.5. Items 2.1. 3, 2.1.4, paragraph third Item 3.2. 1, subitems 3.2.1.1 - 3.2.1.5 Items 3.2. 1, the paragraph third Item 4.2.1 to recognize invalid.

1.6. In Item 4.3 of the word "in appendices 10 and 11" shall be replaced with words "in appendix 10".

1.7. In paragraph three of Item 4.3.1 of the word "in appendices 10.1 and 11.1" shall be replaced with words "in appendix 10.1".

1.8. Chapter 5, the paragraph third Item 6.2.1 to recognize invalid.

1.9. In Item 6.3 of the word "in appendices 12 and 13" shall be replaced with words "in appendix 12".

1.10. In paragraph three of Item 6.3.1 of the word "in appendices 12.1 and 13.1" shall be replaced with words "in appendix 12.1".

1.11. In Item 6.4 of the word "in appendices 12 and 13" shall be replaced with words "in appendix 12".

1.12. In paragraph three of Item 6.4.1 of the word "in appendices 12.1 and 13.1" shall be replaced with words "in appendix 12.1".

1.13. Item 8. 1, paragraph third Item 8.2. 1, paragraph third Item 8.3. 1, paragraph third Item 8.4. 1, Item 8. 5, paragraph third Item 9.3. 1, appendix 2.1, appendix 4.1 to recognize invalid.

1.14. Appendix 5.1 after line 15 to add in the line 15.1 following of content:

"

15.1

Remaining balance on _______ 20 __ years

".

1.15. Declare appendix 6.1 invalid.

1.16. In appendix 7:

to add the column 2 of line 37 with words ", including:";

after line 37 to add in the line 37.1 following of content:

"

37.1

payments in repayment of agreement obligations of lease

46.1

".

1.17. In appendix 7.1:

to state the column 2 of line 40 in the following edition: "Repayment of the credits, loans, the other raised funds estimated on depreciated cost including:";

after line 40 to add with line of 40.1 following contents:

"

40.1

payments in repayment of agreement obligations of lease

52.1

".

1.18. Declare appendix 8.1 invalid.

1.19. In appendix 9:

in table 4.1 of the note 4:

state line 53 in the following edition:

"

53

IFRS (IFRS) 16

Procedure for recognition, the subsequent accounting, derecognition of obligations on lease

";

after line 53 to add in the line 53.1 following of content:

"

53.1

IFRS (IFRS) 16

Use of release from the recognition provided for short-term agreements of lease and release the from recognition provided for lease of objects with low cost

";

the fourth Item 11 of the Procedure for creation of table 5.1 and explanations of the note 5 to it to state the paragraph in the following edition:

"in table 5.1 - SSF structure of the article "Money and Their Equivalents" on activities for placement and use of own means of non-state pension fund.";

the fourth Item 7 of the Procedure for creation of table 6.1 and explanations of the note 6 to it to state the paragraph in the following edition:

"in table 6.1 - SSF structure of the article "Deposits and the Other Placed Means in Credit Institutions and Nonresident Banks" on activities for placement and use of own means of non-state pension fund.";

the fourth Item 6 of the Procedure for creation of table 7.1 and explanations of the note 7 to it to state the paragraph in the following edition:

"in table 7.1 - SSF structure of the article "The Financial Assets Estimated at Fair Value Which Changes Are Reflected in Profit Or Loss" on activities for placement and use of own means of non-state pension fund.";

the fourth Item 7 of the Procedure for creation of table 8.1 and explanations of the note 8 to it to state the paragraph in the following edition:

"in table 8.1 - SSF structure of the article "Financial Assets, Available for Sale" on activities for placement and use of own means of non-state pension fund.";

the fourth Item 5 of the Procedure for creation of table 9.1 and explanations of the note 9 to it to state the paragraph in the following edition:

"in table 9.1 - SSF structure of the article "The Financial Assets Withheld before Repayment" on activities for placement and use of own means of non-state pension fund.";

in the note 10:

in table 10.1 to state the column 2 of line 6 in the following edition: "Receivables on finance lease";

the fourth Item 6 of the Procedure for creation of table 10.1 and explanations to it to state the paragraph in the following edition:

"in table 10.1 - SSF structure of the article "The Other Placed Means and Other Receivables" on activities for placement and use of own means of non-state pension fund.";

in the note 11:

after table 11.2 in Item 11.2.1 of the word "note 23" shall be replaced with words to "table 21.5 of the note 21";

after table 11.3 in Item 11.3.1 to replace figure "5" with figure "6";

third Item 6 of the Procedure for creation of table 12.1 and explanations of the note 12 to it to state the paragraph in the following edition:

"in table 12.1 - SSF structure of the article "Investments into Associates" on activities for placement and use of own means of non-state pension fund";";

third Item 6 of the Procedure for creation of table 13.1 and explanations of the note 13 to it to state the paragraph in the following edition:

"in table 13.1 - SSF structure of the article "Investments into Jointly Controlled Entities" on activities for placement and use of own means of non-state pension fund;";

third Item 6 of the Procedure for creation of table 14.1 and explanations of the note 14 to it to state the paragraph in the following edition:

"in table 14.1 - SSF structure of the article "Investments into Affiliated Enterprises" on activities for placement and use of own means of non-state pension fund;";

third Item 5 of the Procedure for creation of tables 15.1 and 15.2 and explanations of the note 15 to them to state the paragraph in the following edition:

"in table 15.1 - SSF the main types of assets included in the disposal groups classified as held for sale, acquired at the expense of own means of non-state pension fund.";

in the note 16:

state table 16.1 in the following edition:

"Accounting of investment property at fair value

Table 16.1

 

Line number	Name of indicator	Investment property in property	Assets in the form of right to use	Total
1	2	3	4	5
1	Book value on ____ 20 __ years

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