INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of August 19, 2021 No. 5891-U

About modification of the Provision of the Bank of Russia of December 22, 2014 No. 448-P "About procedure for financial accounting of fixed assets, intangible assets, the real estate which is temporarily not used in the main activities, 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 in credit institutions"

Based on article 57 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. 53, the Art. 8440) 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 December 22, 2014 No. 448-P "About procedure for financial accounting of fixed assets, intangible assets, the real estate which is temporarily not used in the main activities, 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, in credit institutions" registered by the Ministry of Justice of the Russian Federation on February 6, 2015 No. 35917, on November 27, 2015 No. 39890, on July 11, 2016 No. 42803, on June 17, 2019 No. 54942, on October 14, 2020 No. 60388, the following changes.

1.1. Add with Item 2.1.1 of the following content:

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