It is registered
Ministry of Justice
Russian Federation
On July 11, 2016 No. 42803
of June 16, 2016 No. 4046-U
About modification of 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. 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 10, 2016 No. 15) to 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" registered by the Ministry of Justice of the Russian Federation on February 6, 2015 No. 35917, on November 27, 2015 No. 39890 ("the Bulletin of the Bank of Russia" of February 17, 2015 No. 13, of December 9, 2015 No. 112), the following changes.
1.1. State Item 2.48 in the following edition:
"2.48. From the moment of decision making about the termination of use and sale of not completely amortized fixed asset object the specified object is transferred to structure of non-current assets, held for sale if conditions, stipulated in Item 5.1 this provision are satisfied. If conditions, stipulated in Item 5.1 this provision, are not carried out, such fixed asset object in structure of non-current assets, held for sale, is not translated. Completely amortized fixed asset object in structure of non-current assets, held for sale, is also not translated.".
1.2. In paragraph one of Item 2.50 of the word" (except sale)" to exclude.
1.3. Add Item 2.53 with subitem 2.53.4 of the following content:
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