INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of August 16, 2023 No. 6509-U

About modification of the Provision of the Bank of Russia of June 29, 2020 No. 727-P

Based on part 6 of article 21 of the Federal Law of December 6, 2011 No. 402-FZ "About financial accounting":

1. Bring in the Provision of the Bank of Russia of June 29, 2020 No. 727-P "About information disclosure forms in accounting (financial) records of non-state pension funds and procedure for group of accounts of financial accounting according to indicators of accounting (financial) records" <1> following of change:

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<1> It is registered by the Ministry of Justice of the Russian Federation on July 31, 2020, registration No. 59136, with the changes made by Instructions of the Bank of Russia of October 4, 2021 No. 5960-U (it is registered by the Ministry of Justice of the Russian Federation on November 10, 2021, registration No. 65746), of August 16, 2022 No. 6219-U (it is registered by the Ministry of Justice of the Russian Federation on September 20, 2022, registration No. 70157).

1.1. To add the column 2 of line 19 of appendix 1 with the words "and capital investments in them".

1.2. In the column 2 of line 44 of appendix 2 of the word "and as a result of impairment" shall be replaced with words ", impairment and depreciation".

1.3. In appendix 4:

to add the column 2 of line 18 with the words "and capital investments in them";

to add Item 22 of explanations with the words "and capital investments in objects of intangible assets".

1.4. In appendix 5:

1.4.1. In table 4.1 of the note 4:

in the column 2 of line 37(1) "additional" to exclude the word;

state lines 40 and 41 in the following edition:

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