ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of January 27, 2000 No. 11H

About approval of the Accounting regulation "Information on Segments" PBU 12/2000

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 Segments" PBU 12/2000.

2. Enact this order starting with accounting records for 2000.

Approved by the order of the Ministry of Finance of the Russian Federation of January 27, 2000 No. 11H

Polozheniyepo to the financial accounting "Information on Segments" PBU 12/2000

I. General provisions

1. This Provision establishes rules of forming and submission of information on segments in accounting records of the commercial organizations * (except for credit institutions).

This Provision is applied by the organization in case of creation of summary accounting records in case of availability at it affiliated and dependent societies and also if to it constituent documents of associations of the legal entities (associations, the unions, etc.) created on a voluntary basis assign creation of summary accounting records.

2. This Provision is not applied when forming the reporting constituted for the state statistical observation, the reporting information provided to credit institution according to its requirements and creation of reporting information for other special purposes.

3. This Provision can not be applied when forming accounting records by small business entities.

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