ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of September 13, 2023 No. 1490

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:

1. Determine that the organizations obliged to open consolidated financial statements (the financial reporting of the organizations specified in part 5 of article 2 of the Federal law "About Consolidated Financial Statements") according to the Federal Law "About Consolidated Financial Statements" having the right not to open in the specified reporting of the data according to the order of the Government of the Russian Federation of July 4, 2023 No. 1102 "About features of disclosure and (or) provision of information which is subject to disclosure and (or) provision according to requirements of the Federal Law "About Joint-stock Companies" and the Federal Law "About the Security Market", and credit institutions - also according to the list of information which credit institutions have the right not to open and also persons, information on whom can not reveal, to No. 1173 approved by the order of the Government of the Russian Federation of September 7, 2019 "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" in the cases established by the specified resolutions.

2. Declare invalid the order of the Government of the Russian Federation of March 5, 2020 No. 232 "About features of disclosure of consolidated financial statements" (The Russian Federation Code, 2020, No. 10, the Art. 1353).

3. This resolution becomes effective from the date of its official publication.

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