ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of November 24, 2003 N№105н

About approval of the Accounting regulation "Information on Interests in Joint Ventures" PBU 20/03

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 "Information on Interests in Joint Ventures" PBU 20/03.

2. Declare invalid the order of the Ministry of Finance of the Russian Federation of December 24, 1998 of N68n "About Approval of Instructions about Reflection in Financial Accounting of the Transactions Connected with Implementation of the Property Trust Management Agreement and Instructions about Reflection in Financial Accounting of the Transactions Connected with Implementation of the Agreement of Particular Partnership" (it is registered in the Ministry of Justice of the Russian Federation on January 14, 1999 N 1682), since January 1, 2004.

3. Enact this order from accounting records for 2004.

Approved by the order of the Ministry of Finance of the Russian Federation of November 24, 2003 No. 105n

Accounting regulation "Information on Interests in Joint Ventures" PBU 20/03

I. General provisions

1. This Provision establishes rules and procedure for disclosure of information on interests in joint ventures in accounting records of the commercial organizations (except credit institutions), being legal entities by the legislation of the Russian Federation.

2. This Provision is not applied by the organization in case:

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