INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of October 21, 2015 No. 3827-U

About modification of the Instruction of the Bank of Russia of September 4, 2013 No. 3054-U "About procedure for creation by credit institutions of annual accounting (financial) accounts"

1. 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 October 14, 2015 No. 29) to bring in the Instruction of the Bank of Russia of September 4, 2013 No. 3054-U "About procedure for creation by credit institutions of annual accounting (financial) accounts", registered by the Ministry of Justice of the Russian Federation on November 1, 2013 No. 30303, on December 16, 2014 No. 35196 ("the Bulletin of the Bank of Russia" of November 13, 2013 No. 61, of December 22, 2014 No. 112), the following changes.

1.1. In subitem 1.5.3 of Item 1.5:

in the paragraph the second the words "covering of doubtful loans and other assets" shall be replaced with words "possible losses according to loans and other assets";

third after the word "standard rates" to add the paragraph with the words "and about indicator of financial leverage".

1.2. The twelfth subitem 3.1.2 of Item 3.1 after words of "fixed assets" to add the paragraph with the words "and intangible assets".

1.3. In subitem 3.2.3 of Item 3.2:

the first offer of paragraph one to state in the following edition: "Events after reporting date are subject to reflection in financial accounting on the balance sheet account No. 707 "Financial result of last year", and also on balance sheet accounts No. 10601 "Increase in value of fixed assets in case of revaluation", No. 10609 "Increase in the added capital at deferred income tax", No. 10610 "Reduction of the added capital by deferred income tax", No. 10611 "Increase in value of intangible assets in case of revaluation".";

to declare the paragraph of the seventh invalid.

1.4. State Item 4.2 in the following edition:

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