It is registered
Ministry of Justice
Russian Federation
On February 9, 2026 No. 85280
of November 10, 2025 No. 7232-U
About creation of the interim liquidation balance sheet and liquidation balance sheet of the liquidated credit institution
This Instruction according to Item 2 of article 189.98 of the Federal Law of October 26, 2002 No. 127-FZ "About insolvency (bankruptcy)" determines creation of the interim liquidation balance sheet and liquidation balance sheet of the liquidated credit institution.
1. The interim liquidation balance sheet and the liquidation balance sheet of the liquidated credit institution are constituted and signed by the receiver (liquidator).
2. In case of creation of the interim liquidation balance sheet and liquidation balance sheet of the liquidated credit institution of the obligation of credit institution, expressed in foreign currency, are reflected in rubles on the official rate of foreign currency in relation to the ruble established by the Bank of Russia based on Item 15 of article 4 of the Federal Law of July 10, 2002 No. 86-FZ "About the Central bank the Russian Federation (Bank of Russia)" on the date of response at credit institution of the license for banking operations (further - the license).
The property (assets) expressed (expressed) in foreign currency is reflected (are reflected) in rubles on the official rate of foreign currency in relation to the ruble established by the Bank of Russia based on Item 15 of article 4 of the Federal Law of July 10, 2002 No. 86-FZ "About the Central bank the Russian Federation (Bank of Russia)" on the date of response at credit institution of the license. The results of realization of property (assets) including exchange differences belong into accounts on accounting of the income (expenses). In the absence of sales opportunity of property (assets) its cost is written off at the expense of reserves on possible losses and (or) belongs into accounts on the expense accounting.
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