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The document ceased to be valid since January 1, 2026 according to Item 1 of the Instruction of the Central bank of the Russian Federation of April 28, 2025 No. 7051-U

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Ministry of Justice

Russian Federation

On December 21, 2016 No. 44850

INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of November 28, 2016 No. 4223-U

About modification of the Provision of the Bank of Russia of September 4, 2015 No. 489-P "Industry standard of financial accounting of employee benefits by 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 November 25, 2016 No. 32) to bring in the Provision of the Bank of Russia of September 4, 2015 No. 489-P "Industry standard of financial accounting of employee benefits by not credit financial credit institutions" registered by the Ministry of Justice of the Russian Federation on October 27, 2015 No. 39499 ("the Bulletin of the Bank of Russia" of November 6, 2015 No. 97 - 98), 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. 26, Art. 3891; No. 27, Art. 4225, Art. 4273, Art. 4295".

1.2. In Item 3.2:

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