INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of September 9, 2021 No. 5921-U

About modification of the Provision of the Bank of Russia of December 28, 2015 No. 527-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 September 1, 2021 No. PSD-20):

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, on March 29, 2021 No. 62912, the following changes.

1.1. In Item 2.2:

the seventeenth to state the paragraph in the following edition:

"note 16" investment property and capital investments in it ";";

the nineteenth to state the paragraph in the following edition:

"note 18" fixed assets and capital investments in them ";";

to state the paragraph of the forty second in the following edition:

"note 41" the income less expenses (expenses less the income) from transactions with investment property and capital investments in it ";".

1.2. In Item 2.1.2:

the eighteenth to state the paragraph in the following edition:

"note 17" investment property and capital investments in it ";";

the twentieth to state the paragraph in the following edition:

"note 19" fixed assets and capital investments in them ";";

to state the paragraph of the forty eighth in the following edition:

"note 47" the income less expenses (expenses less the income) from transactions with investment property and capital investments in it ";".

1.3. In subitem 10.8.2 of Item 10.8 shall be replaced with words the word of "insurer" "non-state pension fund".

1.4. In appendix 1:

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

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

1.5. In appendix 1.1:

to add the column 2 of line 16 with the words "and capital investments in it";

to add the column 2 of line 18 with the words "and capital investments in them".

1.6. In appendix 3:

to add the column 2 of line 16 with the words "and capital investments in it";

to add the column 2 of line 33 after the words "from revaluation" with the words "and impairments";

to add the column 2 of line 35 with the words "and as a result of impairment";

to add the column 2 of line 36 after the words "from revaluation" with the words "and impairments".

1.7. In appendix 3.1:

to add the column 2 of line 25 with the words "and capital investments in it";

to add the column 2 of line 46 after the words "as a result of revaluation" with the words "and as a result of impairment".

1.8. In appendix 7:

to add the column 2 of line 17 with the words "and capital investments in them";

to add the column 2 of line 18 with the words "and capital investments in it".

1.9. In appendix 7.1:

to add the column 2 of line 20 with the words "and capital investments in them";

to add the column 2 of line 21 with the words "and capital investments in it".

1.10. In appendix 9:

1.10.1. to state the column 3 of line 12 of table 1.1 of the note 1 in the following edition: "Name of parent entity and name of the final owner (beneficiary)";

1.10.2. in table 4.1 of the note 4:

to state the column 3 of line 39 in the following edition: "The recognition criteria, methods used for assessment of fixed assets (for each group of fixed assets)";

to state the column 3 of line 40 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 3 of line 41 in the following edition: "The applied useful lifex (for each group of fixed assets) and their changes";

1.10.3. in the note 16:

add the name with the words "and capital investments in it";

state table 16.1 in the following edition:

"Investment property and capital investments in it

Table 16.1

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