INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of September 9, 2021 No. 5919-U

About modification of the Provision of the Bank of Russia of October 25, 2017 No. 614-P

Based on 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, the Art. 1588), parts 6 of article 21 of the Federal Law of December 6, 2011 No. 402-FZ "About financial accounting" (The Russian Federation Code, 2011, No. 50, Art. 7344; 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 September 1, 2021 No. PSD-20):

1. Bring in the Provision of the Bank of Russia of October 25, 2017 No. 614-P "About information disclosure forms in accounting (financial) records of the microfinancial organizations, credit consumer cooperatives, agricultural credit consumer cooperatives, housing accumulative cooperatives, pawnshops and procedure for group of accounts of financial accounting according to indicators of accounting (financial) records", registered by the Ministry of Justice of the Russian Federation on December 11, 2017 No. 49202, on March 13, 2018 No. 50326, on July 8, 2019 No. 55165, on December 10, 2020 No. 61377, on March 29, 2021 No. 62913, the following changes.

1.1. In appendix 1:

to add the column 2 of line 9 with the words "and capital investments in it";

to add the column 2 of line 11 with the words "and capital investments in them".

1.2. In appendix 2:

to add the column 2 of line 11 with the words "and capital investments in it";

to add the column 2 of line 27 after the words "as a result of revaluation" with the words "and as a result of impairment".

1.3. In appendix 4:

to add the column 2 of line 11 after words of "fixed assets" with words ", capital investments in them";

to add the column 2 of line 12 with the words "and capital investments in it";

after line 14 to add in the line 14.1 following of content:

"

".

1.4. In appendix 5:

to add the column 2 of line 9 with the words "and capital investments in it";

to add the column 2 of line 11 with the words "and capital investments in them".

1.5. In appendix 6:

to add the column 2 of line 22 with the words "and capital investments in it";

to add the column 2 of line 42 with the words "and capital investments in it";

to add the column 2 of line 53 after the words "with fixed assets" with words ", capital investments in them".

1.6. In appendix 7:

to add the column 2 of line 13 with the words "and capital investments in it";

to add the column 2 of line 29 after the words "as a result of revaluation" with the words "and as a result of impairment".

1.7. In appendix 9:

to add the column 2 of line 13 after words of "fixed assets" with words ", capital investments in them";

to add the column 2 of line 14 with the words "and capital investments in it".

1.8. In appendix 10:

1.8.1. to add the column 2 of line 9 of table 1.1 of the note 1 with words ", and the name of the final owner (beneficiary)";

1.8.2. in table 4.1 of the note 4:

in the column 2 of line 5 shall be replaced with words the word of "company" "not credit financial credit institution";

to state the column 2 of line 23 in the following edition: "The recognition criteria, methods used for assessment of fixed assets (for each group of fixed assets)";

after line 23 to add in the line 23.1 following of content:

"

";

to state the column 2 of line 24 in the following edition: "The applied depreciation methods, evaluation procedure of salvage value (for each group of fixed assets) and their changes";

to state the column 2 of line 25 in the following edition: "The applied useful lifex (for each group of fixed assets) and their changes";

after line 34.1 to add with lines 34.2, 34.3 and 34.4 of the following content:

"

";

1.8.3. of the note to it 5, Item 2 of the Procedure for creation of table 7.4 and explanations of the note to it 7, Item 2 of the Procedure for creation of table 8.5 and explanations of the note 8 to it to state Item 2 of the Procedure for creation of table 5.4 and explanations in the following edition:

"2. The table is filled in for the reporting and comparable periods.";

1.8.4. state the note 13 in the following edition:

"Note 13. Investment property and capital investments in it

Investment property and capital investments in it

Table 13.1

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