It is registered
Ministry of Justice
Russian Federation
On July 28, 2023 No. 74508
of June 27, 2023 No. 6468-U
About modification of the Provision of the Bank of Russia of December 22, 2014 No. 448-P
Based on part one of article 57 of the Federal Law of July 10, 2002 No. 86-FZ "About the Central bank the Russian Federation (Bank of Russia)" 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 June 9, 2023 No. PSD-22):
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" <1> following of change.
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<1> It is registered by the Ministry of Justice of the Russian Federation on February 6, 2015, registration No. 35917, with the changes made by Instructions of the Bank of Russia of November 6, 2015 No. 3842-U (it is registered by the Ministry of Justice of the Russian Federation on November 27, 2015, registration No. 39890), of June 16, 2016 No. 4046-U (it is registered by the Ministry of Justice of the Russian Federation on July 11, 2016, registration No. 42803), of May 22, 2019 No. 5147-U (it is registered by the Ministry of Justice of the Russian Federation on June 17, 2019, registration No. 54942), of September 14, 2020 No. 5546-U (it is registered by the Ministry of Justice of the Russian Federation on October 14, 2020, registration No. 60388), of August 19, 2021 No. 5891-U (it is registered by the Ministry of Justice of the Russian Federation on September 21, 2021, registration No. 65076).
1.1. The twelfth Item 2.8 to state the paragraph in the following edition:
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