It is registered
Ministry of Justice
Russian Federation
On March 29, 2021 No. 62914
of February 24, 2021 No. 5740-U
About modification of the Provision of the Bank of Russia of December 28, 2015 No. 526-P "Industry standard of the financial accounting "Procedure for Creation of Accounting (Financial) Records of Insurance Companies and Societies of Mutual Insurance"
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. 14, the Art. 2036) 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 February 12, 2021 No. PSD-2):
1. Bring in the Provision of the Bank of Russia of December 28, 2015 No. 526-P "Industry standard of the financial accounting "Procedure for Creation of Accounting (Financial) Records of Insurance Companies and Societies of Mutual Insurance", registered by the Ministry of Justice of the Russian Federation on January 28, 2016 No. 40869, on December 15, 2016 No. 44748, on July 27, 2017 No. 47550, on September 7, 2017 No. 48108, on July 30, 2019 No. 55452, on October 8, 2020 No. 60303, the following changes.
1.1. In appendix 9:
1.1.1. table 4.1 of the note 4 after line 56 to add in the line 56.1 following of content:
"
|
56.1 |
IFRS (IAS) 1, IFRS (IAS) 2 |
Procedure for recognition and the subsequent stock accounting |
|
";
1.1.2. state the note 24 in the following edition:
"Note 24. Other assets
Other assets
Table 24.1
|
Line number |
Name of indicator |
____ 20 __. |
____ 20 __. | ||||
|
All-in book value |
Reserve under impairment |
Book value |
All-in book value |
Reserve under impairment |
Book value | ||
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
|
1 |
Settlings with assistansky, medical companies and service stations |
|
|
|
|
|
|
|
2 |
Calculations for taxes and fees, except the income tax |
|
|
|
|
|
|
|
3 |
Settlings with personnel |
|
|
|
|
|
|
|
4 |
Calculations for social insurance |
|
|
|
|
|
|
|
5 |
The value added tax paid |
|
|
|
|
|
|
|
6 |
Settlings with suppliers and contractors |
|
|
|
|
|
|
|
7 |
Inventories |
|
|
|
|
|
|
|
8 |
Cumulative size of change of fair value of object of hedging (firm contractual commitment) |
|
|
|
|
|
|
|
9 |
Other |
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|
|
|
|
|
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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The document ceased to be valid since January 1, 2025 according to Item 1 of the Instruction of the Central bank of the Russian Federation of November 11, 2022 No. 6313-U