INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of November 7, 2016 No. 4178-U

About modification of the Provision of the Bank of Russia of September 2, 2015 No. 487-P "Industry standard of financial accounting of the income, expenses and other comprehensive income of not credit financial 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 September 27, 2016 No. 27) to bring in the Provision of the Bank of Russia of September 2, 2015 No. 487-P "Industry standard of financial accounting of the income, expenses and other comprehensive income of not credit financial credit institutions" registered by the Ministry of Justice of the Russian Federation on October 9, 2015 No. 39282, on June 8, 2016 No. 42473 ("the Bulletin of the Bank of Russia" of November 6, 2015 No. 97-98, of June 24, 2016 No. 59), the following changes.

1.1. To add preamble after the words "Art. 4357" with words "; No. 41, Art. 5639; No. 48, Art. 6699; 2016, No. 1, Art. 23, Art. 46, Art. 50; No. 27, Art. 4225, Art. 4273, Art. 4295".

1.2. Third Item 1.2 and the paragraph third Item 1.3 after the words "for sale" to add the paragraph with words ", or equity and the debt securities estimated at fair value through other comprehensive income".

1.3. The fifth Item 1.5 to declare the paragraph invalid.

1.4. Third Item 1.12 and the paragraph third Item 1.13 to state the paragraph in the following edition:

"transaction date (transactions);".

1.5. In Item 5.5:

in paragraph one of figure "1.11" to replace with figures "1.12";

the fourth to state the paragraph in the following edition:

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