INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of August 19, 2021 No. 5893-U

About modification of the Provision of the Bank of Russia of September 22, 2015 No. 492-P

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; 2021, No. 27, the Art. 5187) 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 August 13, 2021 No. PSD-19):

1. Bring in the Provision of the Bank of Russia of September 22, 2015 No. 492-P "Industry standard of financial accounting of fixed assets, intangible assets, investment property, non-current assets, held for sale, the inventories, labor instruments and objects of the labor received under agreements of compensation, pledge which purpose is not determined, property and (or) its suitable remaining balance received in connection with refusal of the insurer (beneficiary) of the property right to the insured property, in not credit financial credit institutions" registered by the Ministry of Justice of the Russian Federation on October 15, 2015 No. 39335, on December 21, 2016 No. 44851, on June 17, 2019 No. 54944, on October 21, 2020 No. 60497, the following changes.

1.1. Add with Item 2.1 (1) the following content:

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