It is registered
Ministry of Justice
Russian Federation
On October 8, 2020 No. 60303
of August 17, 2020 No. 5533-U
About modification, connected using international accounting standard (IFRS) 9 "Financial instruments", in separate regulations of the Bank of Russia concerning financial accounting and accounting (financial) records of not credit financial credit institutions
Based on Item 14 of article 4 of the Federal Law of July 10, 2002 No. 86-FZ "About the Central bank the Russian Federation (Bank of Russia)" (The Russian Federation Code, 2002, No. 28, Art. 2790; 2020, No. 30, the Art. 4738) and 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 August 7, 2020 No. 18):
1. Bring the following changes in regulations of the Bank of Russia.
1.1. The paragraph one of Item 1.4.1 of the Provision of the Bank of Russia of September 2, 2015 to state No. 488-P "Industry standard of the financial accounting of derivative financial instruments by not credit financial credit institutions" registered by the Ministry of Justice of the Russian Federation on October 15, 2015 No. 39326, on December 15, 2016 No. 44735, on September 7, 2017 No. 48108, on November 25, 2019 No. 56612, in the following edition:
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