INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of September 9, 2021 No. 5920-U

About modification of the Provision of the Bank of Russia of December 28, 2015 No. 526-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. 526-P "Industry standard of the financial accounting "Procedure for Creation of Accounting (Financial) Records of Insurance Companies and Societies of Mutual Insurance", registered by the Ministry of Justice of the Russian Federation on January 28, 2016 No. 40869, on December 15, 2016 No. 44748, on July 27, 2017 No. 47550, on September 7, 2017 No. 48108, on July 30, 2019 No. 55452, on October 8, 2020 No. 60303, on March 29, 2021 No. 62914, the following changes.

1.1. In Item 2.2:

the twentieth to state the paragraph in the following edition:

"note 20" investment property and capital investments in it ";";

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

"note 22" fixed assets and capital investments in them ";";

the fiftieth to state the paragraph in the following edition:

"note 52" the income less expenses (expenses less the income) from transactions with investment property and capital investments in it ";".

1.2. In Item 2.4:

the eighteenth to state the paragraph in the following edition:

"note 20" investment property and capital investments in it ";";

the twentieth to state the paragraph in the following edition:

"note 22" fixed assets and capital investments in them ";";

the thirty ninth to state the paragraph in the following edition:

"note 52" the income less expenses (expenses less the income) from transactions with investment property and capital investments in it ";".

1.3. In Item 2.1.2:

the twenty first to state the paragraph in the following edition:

"note 21" investment property and capital investments in it ";";

twenty third to state the paragraph in the following edition:

"note 23" fixed assets and capital investments in them ";";

the fifty fifth to state the paragraph in the following edition:

"note 57" the income less expenses (expenses less the income) from transactions with investment property and capital investments in it ";".

1.4. In Item 2.1.4:

the nineteenth to state the paragraph in the following edition:

"note 21" investment property and capital investments in it ";";

the twenty first to state the paragraph in the following edition:

"note 23" fixed assets and capital investments in them ";";

the forty fourth to state the paragraph in the following edition:

"note 57" the income less expenses (expenses less the income) from transactions with investment property and capital investments in it ";".

1.5. In Item 2.1.5:

the twentieth to state the paragraph in the following edition:

"note 21" investment property and capital investments in it ";";

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

"note 23" fixed assets and capital investments in them ";";

the forty ninth to state the paragraph in the following edition:

"note 57" the income less expenses (expenses less the income) from transactions with investment property and capital investments in it ";".

1.6. In appendix 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".

1.7. In appendix 1.1:

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

to add the column 2 of line 24 with the words "and capital investments in them".

1.8. In appendix 2:

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

to add the column 2 of line 15 with the words "and capital investments in them".

1.9. In appendix 2.1:

to add the column 2 of line 19 with the words "and capital investments in it";

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

1.10. In appendix 3:

to add the column 2 of line 19 with the words "and capital investments in it";

to add the column 2 of line 35 after the words "from revaluation" with the words "and impairments";

to add the column 2 of line 37 with the words "and as a result of impairment";

to add the column 2 of line 38 after the words "from revaluation" with the words "and impairments".

1.11. In appendix 3.1:

to add the column 2 of line 55 with the words "and capital investments in it";

to add the column 2 of line 77 after the words "as a result of revaluation" with the words "and as a result of impairment".

1.12. In appendix 4:

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

to add the column 2 of line 25 after the words "from revaluation" with the words "and impairments";

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

to add the column 2 of line 28 after the words "from revaluation" with the words "and impairments".

1.13. In appendix 4.1:

to add the column 2 of line 34 with the words "and capital investments in it";

to add the column 2 of line 54 after the words "as a result of revaluation" with the words "and as a result of impairment".

1.14. In appendix 7:

to add the column 2 of line 28 with the words "and capital investments in them";

to add the column 2 of line 29 with the words "and capital investments in it".

1.15. In appendix 7.1:

to add the column 2 of line 31 with the words "and capital investments in them";

to add the column 2 of line 32 with the words "and capital investments in it".

1.16. In appendix 8:

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

to add the column 2 of line 17 with the words "and capital investments in it".

1.17. In appendix 8.1:

to add the column 2 of line 19 with the words "and capital investments in them";

to add the column 2 of line 20 with the words "and capital investments in it".

1.18. In appendix 9:

1.18.1. In table 4.1 of the note 4:

to state the column 3 of line 44 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 45 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 46 in the following edition: "The applied useful lifex (for each group of fixed assets) and their changes".

1.18.2. In the note 20:

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

state table 20.1 in the following edition:

"Investment property and capital investments in it

Table 20.1

 

Line number	Name of indicator	Investment property in property	The assets in the form of right to use relating to investment property	Capital investments in investment property	Total
1	2	3	4	5	6
1	Book value on _______ 20 __, including:
2	original (overpriced) cost
3	accumulated depreciation
4	cumulative impairment
5	Receipt, including:
6	as a result of acquisition
7	as a result of the subsequent costs recognized in book value
8	Transfer in investment property from capital investments
9	Reclassification in the assets included in the disposal groups classified as held for sale
10	Disposal
11	Depreciation
12	Impairment
13	Impairment recovery
14	Reclassification in fixed assets and back
15	Reclassification in other assets
16	Increase (reduction) in cost as a result of revaluation
17	Other
18	Book value on _______ 20 __, including:
19	original (overpriced) cost
20	accumulated depreciation
21	cumulative impairment

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