ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of March 5, 2020 No. 232

About features of disclosure of consolidated financial statements

According to part 8 of article 7 of the Federal law "About Consolidated Financial Statements" Government of the Russian Federation decides:

Determine that:

a) the organizations specified in the Item of this resolution having the right not to include in the opened consolidated financial statements (the financial reporting of the organizations specified in part 5 of article 2 of the Federal law "About Consolidated Financial Statements") which are subject to disclosure according to International accounting standards:

data according to lists according to appendix to the order of the Government of the Russian Federation of April 4, 2019 No. 400 "About features of disclosure and provision of information which is subject to disclosure and provision according to requirements of the Federal Law "About Joint-stock Companies" and the Federal Law "About the Security Market" and to appendix to the order of the Government of the Russian Federation of September 7, 2019 No. 1173 "About features of disclosure by credit institutions of information which is subject to disclosure according to requirements of the Federal Law "About Banks and Banking Activity" - concerning the credit institutions which are issuers of securities;

data according to the list according to appendix to the order of the Government of the Russian Federation of September 7, 2019 No. 1173 "About features of disclosure by credit institutions of information which is subject to disclosure according to requirements of the Federal Law "About Banks and Banking Activity" - concerning other credit institutions;

data according to the list according to appendix to the order of the Government of the Russian Federation of April 4, 2019 No. 400 "About features of disclosure and provision of information which is subject to disclosure and provision according to requirements of the Federal Law "About Joint-stock Companies" and the Federal Law "About the Security Market" - concerning the other organizations;

b) the data specified in the Item "and" of this resolution can not join in the opened consolidated financial statements (the financial reporting of the organizations specified in part 5 of article 2 of the Federal law "About Consolidated Financial Statements"):

the organization concerning which the measures of restrictive nature entered by foreign state, and (or) national association, and (or) the union, and (or) the public (interstate) institution of foreign state or national association and (or) union are effective (further - measures of restrictive nature);

the organization which disclosure of information on person concerning whom measures of restrictive nature are effective will bring (can bring) to introduction of measures of restrictive nature concerning this organization and (or) other persons, including to introduction of new measures of restrictive nature concerning person about whom the organization information reveals;

credit institution which is referred to category of authorized banks according to the Federal Law "About the State Defensive Order";

the organization by which disclosure of information concerning the credit institution referred to category of authorized banks according to the Federal Law "About the State Defensive Order" shall be performed;

the organization included in the summary register of the organizations of defense industry complex which maintaining according to the order of the Government of the Russian Federation of February 20, 2004 No. 96 "About the summary register of the organizations of defense industry complex" is performed by the Ministry of Industry and Trade of the Russian Federation.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info