ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of December 10, 2002 No. 126n

About approval of the Accounting regulation "Accounting of the Financial Investments" PBU 19/02"

In pursuance of the Program of reforming of financial accounting according to international accounting standards approved by the order of the Government of the Russian Federation of March 6, 1998 N283 (The Russian Federation Code, 1998, N 11, to the Art. 1290), I order:

1. Approve the enclosed Accounting regulation "Accounting of the Financial Investments" PBU 19/02.

2. Declare invalid the order of the Ministry of Finance of the Russian Federation of January 15, 1997 of N2 "About Procedure for Reflection in Financial Accounting of Transactions with Securities" (the order is registered in the Ministry of Justice of the Russian Federation on June 10, 1997, registration N 1324).

3. Enact this order starting with accounting records for 2003.

Appendix

to the Order of the Ministry of Finance of Rossiyky Federation of December 10, 2002 No. 126n

Accounting regulation "Accounting of the Financial Investments" PBU 19/02

I. General provisions

1. This Provision establishes rules of forming in financial accounting and accounting records of information on the financial investments of the organization. The organization is understood further as the legal entity by the legislation of the Russian Federation (except for credit institutions and the public (municipal) institutions).

This Provision is applied in case of establishment of features of accounting of the financial investments to professional participants of the security market, insurance companies, non-state pension funds.

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