FEDERAL LAW OF THE RUSSIAN FEDERATION

of December 30, 2021 No. 443-FZ

About modification of separate legal acts of the Russian Federation

Accepted by the State Duma on December 16, 2021

Approved by the Federation Council on December 24, 2021

Article 1

Bring in 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; 2008, No. 44, Art. 4982; 2011, No. 48, Art. 6728; 2013, No. 30, Art. 4084; 2014, No. 45, Art. 6154; 2015, No. 1, Art. 37; 2017, No. 18, Art. 2661; 2018, No. 18, Art. 2557; 2021, No. 17, Art. 2878; No. 27, Art. 5187) following changes:

Paragraph two of part three of Article 25 to add 1) with the words "or about actually allowed losses";

Shall be replaced with words 2) in part three of Article 94 of the word "at the expense of own means" "according to expense budget".

Article 2

Bring in article 21 of the Federal Law of December 6, 2011 No. 402-FZ "About financial accounting" (The Russian Federation Code, 2011, No. 50, Art. 7344; 2013, No. 44, Art. 5631; 2017, No. 30, Art. 4440; 2019, No. 30, Art. 4149; 2021, No. 27, Art. 5187) following changes:

Item 3 of part 1 to add 1) with words ", and the documents for the organization and conducting financial accounting by the Central bank of the Russian Federation provided by part 17 of this Article";

Part 2 to add 2) with the words "or this Federal Law";

Item 5 of part 3 after words "financial accounting for" to add 3) with words of "Central Bank of the Russian Federation";

Part 17 after the words "including" to add 4) with the words "industry standards of financial accounting", to add with the offer of the following content: "Provisions of part 2 of this article about obligation of application of federal standards do not extend to the documents provided by this part.".

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