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1. B cooTBeTCTBHH c nyHKTOM 14 CTaThH 4 <l>e.n;epanhHoro 3aKoHa
OT 10 HIOJUI 2002 ro.n;a N~ 86-<1>3 «0 QeHTpaJihHOM 6aHKe PoccHiicKoii
<l>e.n;epau;HH (E>aHKe PoccHH)» (Co6paHHe 3aKoHo.n;aTeJihCTBa PoccHiicKoii
<l>e.n;epau;HH, 2002, N~ 28, cT. 2790; 2003, N~ 2, cT. 157; N~ 52, CT. 5032; 2004,
N~ 27, CT. 2711; N~ 31, CT. 3233; 2005, N~ 25, CT. 2426; N~ 30, CT. 3101; 2006,
N~ 19, CT. 2061 ; N~ 25, CT. 2648; 2007, N~ 1, CT. 9, CT. 10; N~ 10, CT. 1151 ; N~ 18,
CT. 2117; 2008, N~ 42, CT. 4696, CT. 4699; N~ 44, CT. 4982; N~ 52, CT. 6229,
CT. 6231; 2009, N~ 1, CT. 25 ; N~ 29, CT. 3629; N~ 48, CT. 5731 ; 2010, N~ 45,
CT. 5756; 2011, N~ 7, CT. 907; N~ 27, CT . 3873; N~ 43, CT. 5973 ; N~ 48, CT. 6728;
2012, N~ 50, CT. 6954; N2 53, CT. 7591 , CT. 7607; 2013, N2 11, CT. 1076; N2 14,
CT. 1649; N2 19, CT. 2329; N2 27, CT. 3438, CT. 3476, CT. 3477; N2 30, CT. 4084;
N2 49, CT. 6336; N2 51, CT. 6695, CT. 6699; N2 52, CT. 6975; 2014, N~ 19, CT. 2311,
CT. 2317; N~ 27, CT. 3634; N~ 30, CT. 4219; N~ 40, CT. 5318; N2 45, CT. 6154; N2 52,
CT. 7543; 2015, N2 1, CT. 4, CT. 37; N2 27, CT. 3958, CT. 4001; N2 29, CT. 4348,
CT. 4357; N2 41, CT. 5639; N2 48, CT. 6699; 2016, N2 1, CT. 23, CT. 46, CT. 50;
N2 26, CT. 3891; N2 27, CT. 4225, CT. 4273, CT. 4295; 2017, N2 1, CT. 46; N2 14,
CT. 1997; N2 18, CT. 2661, CT. 2669; «0cpHI.(I1aJ!hHhiiT 11HTepHeT-IIOpTaJI IIpaBOBOIT
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Me)!(,n:yHapo,n:HbiX cmH,n:apTOB <jlnHaHCOBOH on:eTHOCTH B ,n:elicTBHe Ha
TeppnTopnn PoccnifcKoli <I>e,n:epaunn n o rrpn3Hamm yTpaTHBIIIHMH cnny
HeKOTOpbiX rrpHKa30B MnHHCTepcTBa <jlnHaHCOB PoccnlicKoli <I>e,n:epaunm>,
3aperncrpnpoBaHHbiM MnHHCTepcTBOM IOCTHUHH PoccnlicKoli <I>e,n:epaunn
15 HIOJI.l! 2016 ro,n:a N2 42869, rrpHKa30M MnHHCTepcTBa <jlnHaHCOB PoccnlicKoli
<I>e,n:epaunn oT 30 Mapm 2017 ro,n:a N2 SOH «0 BBe,n:eHnn ,n:oKJMeHTa
Me)!(,n:yHapo,n:HbiX CTaH,n:apToB <jlnHaHcoBoli oTqeTHOCTH B ,n:elicTBHe Ha
TeppnTOpmr PoccnlicKoli <I>e,n:epaunn», 3aperncrpnpoBaHHbiM MnHHCTepcTBOM
IOCTHUHH PoccnlicKoli <I>e,n:epaunn 22 Ma.si 2017 ro,n:a N2 46773 (,n:anee - MC<I>O
(IFRS) 4 «,I(oroBopbi cTpaxoBaHH.l!»), rrpnMeH.l!IOT MC<I>O (IFRS) 9 c 1 .l!HBap.l!
2018 ro,n:a. Herocy,n:apcTBeHHbie rreHCHOHHbie <jloH,n:bi, crpaxoBbie opraHmaunn n
06JUeCTBa B3aHMHOrO CTpaXOBaHH.l!, COOTBeTCTBYJOJUHe KpHTepll.l!M,
ycTaHOBJieHHbiM rryHKTOM 20B MC<I>O (IFRS) 4 «,I(oroBopbi crpaxoBaHH.l!»,
rrpnMeH.l!IOT MC<I>O (IFRS) 9 c 1 .l!HBap.l! 2021 ro,n:a. Herocy,n:apcTBeHHbiH
IIeHCHOHHblll <jJOH,!l;, CTpaXOBa.l! opraHH3aUH.l! ll 06JUeCTBO B3aHMHOrO
CTpaxoBaHH.l!, COOTBeTCTBYJOIUHe KpHTepll.l!M, ycTaHOBJieHHbiM IIYHKTOM 20B
MC<I>O (IFRS) 4 «,I(oroBopbi cTpaxoBaHH.l!», BrrpaBe rrpHH.l!Tb peiiieHne o
rrpnMeHeHnn MC<I>O (IFRS) 9 B OTHOIIIeHHH ro,n:oBbiX oTqeTHbiX rrepno,n:oB,
Ha'l:HHaiOJUHXC.l! ,n:o 1 .l!HBap.l! 2021 ro,n:a, n orpa3HTb ,n:aHHoe peiiieH.ae B Y'J:eTHOH
IIOJIHTHKe.»;
B a63auax rpeTbeM ll qeTBepTOM CJIOBa «IIpHH.l!BIIIeH peiiieHHe 0
rrpnMeHeHnn MC<I>O (IFRS) 9 c 1 .l!HBap.l! 2017 ro,n:a» 3aMeHHTb cnoBaMn
«rrpnMeH.l!IOJUeli MC<I>O (IFRS) 9»;
7
B a63aiJ;aX rrepBOM ll BTOpOM rryHKTa 1.61, a63aiJ;e BTOpOM rryHKTa 1.14,
a63aiJ;e BTOpOM IIYHKTa 1.15, a63aiJ;aX rrepBOM ll BTOpOM IIYHKTa 1.23 r, a63aiJ;aX
'!eTBepTOM ll W!TOM rryHKTa 2.16, a63au;e rrepBOM IIO.LIIIYHKTa 2.16.11, a63aiJ;e
rrepBOM IIO.[(rryHKTa 2.16.12 IIYHKTa 2.16, a63au;e rrepBOM rryHKTa 2.22, a63au;e
rrepBOM IIYHKTa 2.23, a63aiJ;aX rrepBOM ll BTOpOM IIYHKTa 2.29 CJIOBa «IIpHID!BIIIeH
peiiieHHe o rrpHMeHeHHH MC<l>O (!FRS) 9 c 1 5!HBap5! 2017 ro.r~a» 3aMeHHTh
cnoBaMH «IIpHMeHmorn;eH: MC<l>O (IFRS) 9».
1.4. B IToJio)l(eHHH EaHKa PoccHH OT 1 OKT5!6p5! 2015 ro.r~a N2 494-IT
«0TpacneBoll: cTaH.r~apT 6yxranTepcKoro Y'feTa orrepau;HH: c u;eHHhiMH 6YMaraMH B
HeKpe.[(HTHhiX qmHaHCOBhiX op raHH3aD;H51X», 3aperHCTpHpOBaHHOM
MHHHCTepCTBOM IOCTHU:llll PocCHHCKOH <l>e.r~epaD;Hll 29 OKT5!6p5! 2015 ro.r~a
N2 39528,20 .r~eKa6p5! 2016 ro.r~aN2 44836:
B rryHKTe 1 .4 1 :
a63au; BTOpOH ll3JIO)l(llTh B CJie.[(yiOrn;eil: pe.[(aKIIHH:
«HeKpe.[(HTHhie cpHHaHCOBhie OpraHH3aiJ;Hll, KpOMe Herocy.r~apCTBeHHhiX
rreHCHOHHhiX cpOH.[(OB, CTpaXOBhiX opraHH3all;llH ll o6rn;eCTB B3aHMHOrO
CTpaXOBaHH5!, COOTBeTCTBYJOrn;HX KpHTepH51M, ycTaHOBJieHHhiM IIYHKTOM 20B
Me)l(.[(yHapo.r~Horo cTaH.r~apm cpHHaHCOBOH OT'!eTHOCTH (!FRS) 4 «)J;oroBophr
CTpaXOBaHH5!», BBe.[(eHHOrO B ,[(eHCTBHe Ha TeppHTOpHH PocCHHCKOH <l>e.r~epaD;Hll
rrpHKa30M MllHHCTepcTBa cpHHaHCOB PoccHilcKoH <l>e.r~epau;HH OT 28 .r~eKa6p5!
2015 ro.r~a N2 217H «0 BBe.[(eHHH Me)l(.[(yHapo.LIHhiX cTaH.r~apTOB cpHHaHCOBOH
OT'feTHOCTH H Pa3o5ICHeHHH Me)l(.[(yHapo.[(HhiX CTaH.r~apTOB cpHHaHCOBOH
OT'feTHOCTH B .r~ell:cTBHe Ha TeppHTOpHH PoccHil:cKoll: <l>e.r~epau;HH H o rrpH3HaHHH
yTpaTHBIIIHMll CHJIY HeKOTOphiX rrpHKa30B ( OT.[(eJihHhiX IIOJIO)l(eHHH rrpHKa30B)
MHHHCTepcTBa cpHHaHCOB PoccHHCKOH <l>e.r~epau;HH», 3apemcTpHpoBaHHhiM
MHHHCTepCTBOM IOCTHU:HH PoccHHCKOH <l>e.r~epau;HH 2 cpeBpaJI5! 2016 ro.r~a
N2 40940, 1 aBrycm 2016 ro.r~a N2 43044, c rrorrpaBKaMH, BBe.[(eHHhiMH B .r~ell:cTBHe
Ha TeppHTopHH Poccnll:cKoll: <l>e.r~epau;HH rrpHKa30M MHHcpHHa PoccHH N2 98H,
rrpHKa30M MHHHCTepcTBa cpHHaHCOB. PoccHHCKOH <l>e.r~epau;HH OT 30 MapTa
8
2017 ro.D;a N2 SOH «0 sse.D;eHHH .D;OK)'MeHTa Me)!(.D;yHapo.D;H.biX CTaH.D;apTOB
qmHaHcosoli OT'!eTHOCTH B .D;elicTBHe Ha TeppHTOpHH PoccHlicKoli <!>e.D;epa[(HH»,
3apemcTpHposaHH.biM MHHHCTepCTBOM IOCTH[(HH PoccHHCKOH <!>e.D;epa[(HH 22 MCUI
2017 ro.D;a N2 46773 (.D;anee - MC<!>O (IFRS) 4 «.IJ:orosop.bi cTpaxosaHHJI»),
npHMeHJIIOT MC<!>O (IFRS) 9 c 1 JIHBapJI 2018 ro.D;a. Herocy.D;apcTBeHHJ>Ie
TieHCHOHH.bie <lJOH.[I.bi, CrpaXOB.bie opraHH3a[(llll ll 06I[(eCTBa B3aHMHOrO
CTpaxoBaHllJI, COOTBeTCTByiOI[(He KpHTepll5IM, YCTaHOBJieHH.biM nyHKTOM 2QB
MC<!>O (IFRS) 4 «.IJ:orosop.bi crpaxosaHllJI», npHMeHJIIOT MC<!>O (IFRS) 9 c
1 JIHBapJI 2021 ro)l;a. Herocy.D;apCTBeHH.biH neHCHOHH.biH ¢oH.D;, crpaxoBCUI
opraHH3a[(H5! ll o6I[(eCTBO B3aHMHOrO CTpaxOBaHHJI, COOTBeTCTByiOI[(He
KpHTepHJIM, ycTaHosrreHH.biM nyHKTOM 20B MC<!>O (IFRS) 4 «.IJ:orosop.bi
cTpaxosaHHJI», snpase npHHJIT.b perneHHe o npHMeHeHHH MC<!>O (IFRS) 9 B
OTHOIIIeHHll rO.D;OB.biX OT'!eTH.biX nepHO.[IOB, Ha'!HHa!OI[(llXCJI .[10 1 5!HBap5!
2021 ro.D;a, ll Orpa3HT.b )l;aHHOe peiiieHHe B yqeTHOll IIOJIHTHKe.»;
B a63a[(aX TpeT.beM ll '!eTBepTOM CJIOBa «TipHH5IBIIIeH peiiieHHe 0
npHMeHeHHH MC<!>O (IFRS) 9 c 1 JIHBapJI 2017 ro.D;a» 3aMeHHT.b crrosaMH
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TIYHKTa 2.1 1, a63a[(aX nepBOM ll BTOpOM nyHKTa 2.2\ a63a[(aX nepBOM ll BTOpOM
IIO.D;TIYHKTa 4.1.41 TIYHKTa 4.1, a63a[(aX nepBOM ll BTOpOM TIYHKTa 5.1\ TIYHKTe 6.8,
a63a[(aX nepBOM ll BTOpOM TIYHKTa 7.1\ a63a[(e BTOpOM nyHKTa 7.2, a63a[(e
Ce)l;.bMOM nyHKTa 7.9, a63a[(e IIIeCTOM IIYHKTa 7.10, a63a[(e BTOpOM TIYHKTa 7.11,
a63a[(e Ce)l;.bMOM TIYHKTa 7.13, a63a[(aX nepBOM ll BTOpOM IIO.D;TIYHKTa 8.6.61
TIYHKTa 8.6, a63a[(aX nepBOM ll BTOpOM TIYHKTa 11.1 1, a63a[(aX nepBOM ll BTOpOM
nyHKTa 11.21, a63a[(aX nepBOM ll BTOpOM nyHKTa 11.41
, a63a[(aX nepBOM ll BTOpOM
nyHKTa 11.91, a63a[(e nepsoM nyHKTa 11 1.1 crrosa «npHHJIBIIIeli perneHHe o
npHMeHeHHH MC<!>O (IFRS) 9 c 1 JIHBapJI 2017 ro.D;a» 3aMeHHT.b crrosaMH
«npHMeHJIIOI[(eli MC<!>O (IFRS) 9».
9
1.5. B IIorrmr<eHHH EaHr<a Poccnn OT 5 or<TJI6pJI 2015 ro.n:a NQ 496-II
«0TpacrreBoli cTaH.n:apT 6yxrarrTepcr<oro yqeTa xe.n:)l(npoBaHHJI Her<pe.D:HTHbiMH
qmHaHCOBbiMH opraHH3al(HJIMH», 3aperncTpnpoBaHHOM MHHHCTepcTBOM
IOCTHI(HH PoccnlicKOli <t>e.n:epal(HH 30 or<TJI6pJI 2015 ro.n:a NQ 39570:
B a63al(e IIIeCTOM IIYHKTa 1.3 CJIOBa «Me)l(.ll:YHapO.D:HbiM CTaH.n:apTOM
<f>nHaHCOBOll on:eTHOCTll (IFRS) 9 «¢I:IHaHCOBbie llHCrpYMeHTbi», BBe.D:eHHbiM B
.n:elicTBue Ha TeppnTopnn Poccnlicr<oli <t>e.n:epal(HH rrpnr<a30M MnHHCTepcTBa
<f>nHaHCOB Pocculicr<oli <t>e.n:epal(HH oT 26 aBrycra 2015 ro.n:a NQ 133H «0
BBe.n:eHHH B .n:elicTBue n rrper<pall(eHHH .n:elicTBHJI Me)l(.D:YHapo.n:Hhrx CTaH.n:apTOB
<f>nHaHcoBoli oTqeTHOCTH Ha TeppnTopnn Poccnlicr<oli <t>e.n:epal(HH»,
3apemcrpnpoBaHHbiM MnHHCTepcTBOM IOCTHI(HH Pocculicr<oli <t>e.n:epal(HH
15 ceHTJI6pJI 2015 ro.n:a NQ 38889 («O<f>Hl(HaJibHbiH HHTepHeT-rropTarr rrpaBoBoli
HH<f>opMal(HH» (www.pravo.gov.ru), 18 ceHTJI6pJI 2015 ro.n:a)» 3aMeHHTb crroBaMH
«Me)l(.ll:YHapO.D:HbiM CTaH.n:apTOM <f>nHaHCOBOll QTqeTHOCTll (!FRS) 9 «¢HHaHCOBbie
HHCTPYMeHTbi» B pe.n:aKl(Hll 2014 ro.n:a, BBe.D:eHHbiM B .n:eliCTBHe Ha TeppHTOpHH
Poccnlicr<oli <t>e.n:epal(HH rrpHKa30M MnHHCTepcTBa <f>nHaHCOB Pocculicr<oli
<t>e.n:epal(HH OT 27 HIOHJI 2016 ro.n:a NQ 98H «0 BBe.n:eHHH .D:OKYMeHTOB
Me)l(.D:YHapo.n:HI>rx cTaH.n:apToB <f>uHaHcoBoli oTqeTHOCTH B .n:elicTBHe Ha
TeppnTopuu Poccnlicrcoli <t>e.n:epal(HH n o rrpH3HaHHH yTpaTHBIIIHMH cnrry
HerwTopi>rx rrpHr<a30B MliHHCTepcTBa <f>nHaHCOB Poccnlicr<oli <t>e.n:epal(HH»,
3apemcTpupoBaHHbiM MHHHCTepcTBOM IOCTHI(HH Poccnlicr<oli <t>e.n:epal(HH
15 HIOJIJI 2016 ro.n:a NQ 42869, c rrorrpaBr<aMH, BBe.n:eHHbiMH B .n:elicTBne Ha
TeppuTopun Poccnlicr<oli <t>e.n:epal(HH rrpHKa30M MnHHCTepcTBa <f>uHaHCOB
PoccnlicKOli <t>e.n:epal(HH OT 11 HIOJIJI 2016 ro.n:a NQ 111 H «0 BBe.n:eHHH B .n:elicTBHe
H rrper<pall(eHHH .n:elicTBHJI .n:or<YMeHTOB Me)l(.D:YHapo.n:HI>rx cTaH.n:apTOB
<f>uHaHCOBOli oTqeTHOCTH Ha TeppuTopun Poccnlicr<oli
3aperncrpupoBaHHbiM MnHHCTepcTBOM IOCTHI(HH Poccnlicr<oli
1 aBrycTa 2016 ro.n:a NQ 43044»;
IIYHKT 6.2 .ll:OIIOJIHHTb a63al(eM CJie.n:yiOil(ero CO.D:ep)l(aHHJI:
<t>e.n:epal(HH»,
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10
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ITeHCHOHHbiMH cpOH)J;aMH, CrpaXOBbiMH opraHH3a~HJIMH H o6~eCTBaMH B3aHMHOrO
CTpaxOBaHH51, COOTBeTCTByro~HMH KpHTepH5IM, ycTaHOBJieHHbiM IIYHKTOM 20B
Me)!()J;yHapO!J:HOro cTaH)J;apTa cpHHaHCOBOH OT'feTHOCTH (IFRS) 4 «.l(oroBopbr
CTpaXOBaHH51», BBe)J;eHHOrO B )J;eHCTBHe Ha TeppHTOpHH PocCHHCKOH ¢e)J;epa~HH
rrpHKa30M MHHHCTepcTBa cpHHaHCOB PoccuilcKOH <l>e)J;epa~HH OT 28 )J;eKa6pR
2015 ro)J;a N2 217H «0 BBe)J;eHHH Me)!(~J:yHapO!J:HbiX cTaH)J;apTOB cpHHaHCOBOH
OT'feTHOCTH H Pa3b51CHeHHH Me)!(!J:YHapo)J;HbiX cTaH)J;apTOB cpHHaHCOBOH
OT'feTHOCTH B )J;eHCTBHe Ha TeppHTOpHH POCCHHCKOH ¢e)J;epa~HH H 0 rrpH3HaHHll
yTpaTHBIIIHMll CllJIY HeKOTOpbiX rrpHKa30B ( OT)J;eJibHbiX IIOJIO)!(eHHH IIpHKa30B)
MHHHCTepcTBa cpHHaHCOB PoccuilcKoil <l>e)J;epa~HH>>, 3aperncrpupoBaHHbiM
MHHHCTepcTBOM IOCTH~HH PoccnilcKoH <l>e)J;epa~HH 2 cpeBpanR 2016 ro)J;a
N2 40940, 1 aBryCTa 2016 ro)J;a N2 43044, c rrorrpaBKaMH, BBe)J;eHHbiMH B )J;eHCTBHe
Ha TeppHTOpHH PoccuilcKoH <l>e~J:epa~uu rrpHKa30M MHHHCTepcTBa cpuHaHCOB
PoccuilcKoil <l>e)J;epa~HH OT 27 HIOHR 2016 ro)J;a N2 98H «0 BBe)J;eHHH !J:OKyMeHTOB
Me)!(!J:YHapo!J:HbiX CTaH)J;apTOB cpHHaHCOBOH OT'feTHOCTH B )J;eHCTBHe Ha
TeppuTopHH Poccuil:cKoil <l>e)J;epa~HH H o rrpmHaHHH yrpaTHBIIIHMH cuny
HeKoTopr,rx rrpHKa30B MHHHCTepcTBa cpHHaHcOB Poccuil:cKoil <l>e)J;epa~HH»,
3aperucrpupoBaHHbiM MHHHCTepcTBOM IOCTH~HH PoccnilcKoil <l>e)J;epa~HH
15 HIOIDI 2016 ro)J;a N2 42869, rrpHKa30M MHHHcTepcTBa cpHHaHCOB PoccuilcKoil
¢e)J;epa~HH OT 30 MapTa 2017 ro)J;a N2 50H «0 BBe)J;eHHH )J;OKyMeHTa
Me)!()J;yHapO!J:HbiX CTaH)J;apTOB cpHHaHCOBOH OT'feTHOCTH B )J;eHCTBHe Ha
TeppHTOpHH PoccuilcKoil <l>e)J;epa~HH>>, 3aperucrpupoBaHHbiM MHHHCTepcTBOM
IOCTH~HH Poccnil:cKoil <l>e)J;epa~HH 22 MM 2017 ro)J;a N2 46773 (!J:anee- MC<DO
(IFRS) 4 «.l(oroBopr,r CTpaxoBaHH51»), c 1 RHBapR 2021 ro)J;a. Herocy)J;apcTBeHHbiM
rreHCHOHHbiH cpOH)J;, CTpaXOBM opraHH3a~H51 H o6~eCTBO B3aHMHOrO
CTpaXOBaHH51, COOTBeTCTByro~He KpHTepH5IM, ycTaHOBJieHHbiM rryHKTOM 20B
MC<DO (IFRS) 4 «.l(oroBopr,r crpaxoBaHH51», BrrpaBe rrpHHRTb peiiieHHe o
rrpHMeHeHHll HaCT05l~ero IloJIO)!(eHH51 B OTHOIIIeHHll rO)J;OBbiX OT'feTHbiX
11
ITepHO,ll;OB, HatiHHa!O~llXCJI ,ll;O 1 JIHBapJI 2021 ro,n:a, ll O'Tpa:mTb ,n:aHHOe peiiieHHe B
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«0TpacJieBOll CTaH,n:apT 6yxramepCKOfO YtJ:eTa HeKpe,n:HTHbiMll <jlHHaHCOBbiMll
opraHH3al.(HJ!Mll OITepal.(Hll ITO ITpHBJietJ:eHH!O ,n:eHe)!(Hb!X cpe,n:CTB ITO ,ll;OfOBopaM
3aHMa ll Kpe,n:HTHblM ,ll;OfOBOpaM, OITepal.(Hll ITO BbirrycKy ll ITOraiiieHH!O ( OITJiaTe)
o6nHrau;Hli H BeKceneli», 3aperHcTpHpoBaHHOM MHHHCTepcTBOM IOCTHI(HH
PocmlicKoli <I>e,n:epau;HH 27 HoJI6pJI 2015 ro,n:a NQ 39881, 20 ,n:eKa6pJI 2016 ro,n:a
NQ 44835:
B ITYHKTe 1. 61 :
a63al.( BOCbMOllll3JIO)!(llTb B CJie,ll;YlO~eli pe,n:aKI(Im:
«HeKpe,n:HTHbie <jlHHaHCOBbie opraHH3al.(Ifll, KpOMe Herocy,n:apCTBeHHbiX
ITeHCHOHHb!X <jlOH,ll;OB, CTpaXOBbiX opraHH3al.(Hll ll o6~eCTB B3aHMHOfO
CTpaXOBaHHJI, COOTBeTCTBYIO~HX KpHTepHJIM, ycTaHOBJieHHblM rryHKTOM 20B
Me)!(,n:yHapo,n:Horo CTaH,n:apTa <jlHHaHCOBoli OTtJ:eTHOCTH (IFRS) 4 «)J,oroBopbr
CTpaxoBaHHJl», BBe,n:eHHOfO B ,n:eliCTBlle Ha TeppHTOpHH PoCCllllCKOll cf>e,n:epal.(Hll
ITpHKa30M MHHHCTepcTBa <jlHHaHCOB PoccHlicKoli <I>e,n:epau;HH OT 28 ,n:eKa6pJI
2015 ro,n:a NQ 217H «0 BBe,n:eHHH Me)!(,n:yHapo,n:HbiX cTaH,n:apTOB <jlrmaHcoBoli
OTtJ:eTHOCTH H Pa3oJICHeHHli Me)K!J:yHapo,n:HbiX cTaH,n:apTOB <jlHHaHcoBoli
OTtJ:eTHOCTH B ,n:elicTBHe Ha TeppHTOpHH PoccHlicKoli <I>e,n:epau;HH H o ITpH3HaHHH
yTpaTHBIIIHMll CHJiy HeKOTOpblX ITpHKa30B ( OT,n:eJibHbiX ITOJIO)!(eHHll ITpHKa30B)
MHHHCTepcTBa <jlHHaHCOB PoccHlicKoli <I>e,n:epal.(HH», 3aperHcTpHpoBaHHbiM
MHHHCTepcTBOM IOCTHI(HH PoccHlicKoli <I>e,n:epau;HH 2 <jleBpanJI 2016 ro,n:a
NQ 40940, 1 aBrycTa 2016 ro,n:a NQ 43044, c ITOITpaBKaMH, BBe,n:eHHbiMH B ,n:elicTBHe
Ha TeppHTOpHH PoccHlicKoli <I>e,n:epau;HH ITpHKa30M MHH<jlHHa PoccHH NQ 98H,
ITpHKa30M MllHHCTepcTBa <jlHHaHCOB PoccHlicKoli <I>e,n:epau;HH OT 30 MapTa
2017 ro,n:a NQ 50H «0 BBe,n:eHHH ,n:OKYMeHTa Me)!(,n:yHapo,n:HbiX CTaH,n:apTOB
<jlHHaHcoBoli OTtJ:eTHOCTH B ,n:elicTBHe Ha TeppHTOpHH PoccHlicKoli <I>e,n:epau;HH»,
3aperHcTpHpOBaHHbiM MllHHCTepcTBOM IOCTHI(HH PoccHlicKoli <I>e,n:epau;HH 22 MaJI
12
2017 ro)J;a N2 46773 (;LJ;aJiee - MC<t>O (IFRS) 4 «,Il;oroBop.br CTpaxoBaHH5!»),
ITPHMeH5!IOT MC<I>O (IFRS) 9 c 1 5!HBap5! 2018 ro;LJ;a. Herocy;LJ;apcTBeHH.bre
ITeHCHOHH.bie <!JoH;LJ;hi, CTPaXOB.bie opraHH3a[(HH H o6II:(eCTBa B3aHMHoro
CTpaXOBaHH5!, COOTBeTCTByrol[(He KpHTepH5IM, ycTaHOBJieHH.biM rryHKTOM 20B
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1 5!HBap5! 2021 ro;LJ;a. Herocy;LJ;apcTBeHHhiH ITeHCHOHHhrli <!JoH;LJ;, CTPaXOBa5!
opraHH3a[(H5! H 06II:(eCTBO B3aHMHOrO CTpaXOBaHH5!, COOTBeTCTByrol[(He
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15 ,[(eKa6pJI 20 16 ro,[(a N2 44 73 5, cnoBa «20 18 ro,[(a» 3aMeHHTb cnoBaMH «2021 ro,[(a».
1.12. B a63a[(e BTopoM ITYHKTa 2 u ITYHKTe 3 YKa3aHHJI EaHKa Poccuu OT
30 aBrycTa 2016 ro,[(a N2 4114-Y «0 BHeceHHH H3MeHeHni1: B IIono)l(eHne EaHKa
Poccn11 OT 5 HoJI6pJI 2015 ro,[(a N2 502-II «0TpacneBoi1: CTaH,[(apT 6yxranTepcKoro
yqeTa OITepa[(llft Herocy,[(apCTBeHHb!X ITeHCHOHHb!X <lJOH,[(OB, CBJI3aHHbiX C
Be,[(eHlleM llMll ,[(eJITeJibHOCTll B Ka'!eCTBe CTpaXOBII(llKa ITO 06JI3aTeJibHOMJ
ITeHCHOHHOMY CTpaXOBaHlliD ll ,[(eJITeJibHOCTll ITO Herocy,[(apCTBeHHOMY
ITeHCllOHHOMJ o6eciTe'!eHlliD», 3aperHCTPllPOBaHHOro MllHllCTepCTBOM IDCTll[(llll
PoccuiicKoii cDe,[(epa[(HH 15 ,[(eKa6pJI 2016 ro,[(a N2 44 734, cnoBa «20 18 ro,[(a»
3aMeHllTb CJIOBaMH «2021 rO,[(a».
1.13. B a63a[(e BTOpoM ITYHKTa 2 u rryHKTe 3 YKa3aHHJI EaHKa Poccuu oT
5 ceHTJI6pJI 20 16 ro,[(a N2 4127-Y «0 BHeceHnn H3MeHeHni1: B IIono)l(eHue EaHKa
Poccuu OT 28 ,[(eKa6pJI 2015 ro,[(a N2 526-II «0TpacneBoi1: CTaH):(apT 6yxranTepcKoro
yqeTa «I10pJI,[(OK COCTaBJieHHJI 6yxraJITepcKOi1: ( <lJnHaHCOBOii) OT'IeTHOCTll
CTPaXOBbiX oprann3a[(ni1: u o6rn:ecTB B3aHMHoro CTPaxOBaHHJI»,
3aperuCTPHPOBaHHOro MllHHCTepcTBOM IOCTHI:(llll PoccuiicKoii cDe,[(epa[(HH
15 ,[(eKa6pJI 2016 ro,[(a N2 44748, cnoBa «2018 ro,[(a» 3aMeHHTb cnoBaMH «2021 ro,[(a>>.
1.14. B a63a[(e BTopoM rryHKTa 2 u rryHKTe 3 YKa3aHHJI EaHKa Poccuu oT
6 ceHTJI6pJI 2016 ro,[(a N2 413 0-Y «0 BHeceHnn H3MeHeHni1: B IIono)l(eHHe EaHKa
Poccuu OT 4 ceHTJI6pJI 2015 ro,[(a N2 491-II «0TpacneBoi1: CTaH,[(apT 6yxranTepcKoro
yqeTa B CTPaXOBbiX oprann3a[(HJIX u o6rn:ecTBax B3aHMHoro CTPaxoBaHHJI,
19
paciTonoJKeHHI>IX Ha TeppHTOpmr PoccuH:cKoH <I>e,I1epal(HH», 3aperHC'I'pHpOBaHHoro
MHHHCTepCTBOM IOCTHI(HH PoccuH:cKOH <I>e,11epal(HH 15 ,11eKa6p5! 2016 ro,11a
N2 44742, cnoBa «2018 ro,11a» 3aMeHHTb cnoBaMH «2021 ro,11a».
1.15. B a63al(e BTOpOM ITYHKTa 2 H ITYHKTe 3 YKa3aHHH I>aHKa Poccuu OT
31 OKTH6pH 2016 ro,11a N2 4173-Y «0 BHeceHHH H3MeHeHHH B ITonoJKeHue I>aHKa
Poccuu oT 28 ,11eKa6pH 2015 ro,11a N2 527-IT «0TpacneBOH cTaH,I1apT
6yxranTepCKOrO )"leTa «I1op5!,110K COCTaBneHH5I 6yxranTepCKOH ( <jJHHaHCOBOH)
OT"J:eTHOCTH Herocy,I1apCTBeHHbiX ITeHCHOHHbiX <jJOH,ljOB», 3aperHC'I'pHpOBaHHOrO
MHHHCTepcTBOM IOCTHI(HH PoccuH:cKoH <I>e,11epal(HH 15 ,11eKa6pH 2016 ro,11a
N2 44747, cnoBa «2018 ro,11a» 3aMeHHTb cnoBaMH «2021 ro,11a».
1.16. B a63al(e BTopoM ITYHKTa 2 H rryHKTe 3 YKa3aHH5l I>aHKa Poccuu OT
7 HOH6pH 2016 ro,11a N2 4179-Y «0 BHecemm H3MeHeHHH B ITonoJKeHHe I>aHKa
Poccuu OT 1 OKTH6pH 2015 ro,11a N2 493-IT «01pacneBOH cTaH,I1apT
6yxranTepCKOrO )"leTa HeKpe,I1HTHb!MH <jJHHaHCOBbiMH opraHH3al(H5IMH OITepal(HH
ITO Bb!,lja'!e (pa3Me!l(eHHIO) ,ljeHelKHbiX cpe,I1CTB ITO ,110rOBOpaM 3aHMa H ,110rOBOpaM
6aHKOBCKOrO BKna,l1a», 3aperHC'I'pHpOBaHHOrO MHHHCTepCTBOM IOCTHI(HH
PoccuH:cKoH <I>e,11epal(HH 20 ,11eKa6pH 2016 ro,11a N2 44834, cnoBa «20 18 ro,11a»
3aMeHHTb cnoBaMH «2021 ro,11a».
1.17. B a63al(e BTopoM ITYHKTa 2 H rryHKTe 3 YKa3aHH5I I>aHKa Poccuu OT
7 H05!6p5! 2016 ro,11a N2 4180-Y «0 BHeceHHH H3MeHeHHH B ITonoJKeHHe I>aHKa
Poccuu OT 1 OKT5!6p5! 2015 ro,11a N2 494-IT «0TpacneBoH CTaH,I1apT
6yxranTepcKoro )"leTa oiTepal(HH c l(eHHI>IMH 6YMaraMH B HeKpe,I1HTHI>IX
<jJHHaHCOBbiX opraHH3al(H5IX», 3aperHC'I'pHpOBaHHOro MHHHCTepCTBOM IOCTHI(HH
PoccuH:cKoH: <I>e,11epal(HH 20 ,11eKa6pH 2016 ro,11a N2 44836, cnoBa «20 18 ro,11a»
3aMeHHTb cnoBaMH «2021 ro,11a».
1.18. B a63al(e BTopoM ITYHKTa 2 H ITYHKTe 3 YKa3aHH5l I>aHKa Poccuu OT
7 HOH6pH 2016 ro,11a N2 4181-Y «0 BHeceHHH H3MeHeHHH B ITonoJKeHue I>aHKa
Poccuu oT 5 HoH6pH 2015 ro,11a N2 501-IT «0TpacneBOH CTaH,I1apT 6yxranTepcKoro
)"leTa HeKpe,I1HTHbiMH <jJHHaHCOBb!MH opraHH3al(H5IMH OITepal(HH ITO ITpHBneqeHHIO
20
,1\CHC)!(HhiX cpe,!\CTB ITO ,1\0fOBOpaM 3aHMa IT Kpe,!\ITTHhiM ,1\0fOBOpaM, OITepai(ITH ITO
Bhrrrycr<y IT IToraiiieHITID ( OITJiaTe) o6niTrau;ITH IT Ber<ceneif», 3aperiTcTpiTpoBaHHoro
MITHITCTepcTBOM IDCTITU:ITIT PocciTHCKOH <I>e,!\epau;ITIT 20 ,!\er<a6p5! 2016 ro,!\a
N2 44835, cnosa «2018 ro,!\a» 3aMeHITTh cnosaMIT «2021 ro,!\a».
1.19. B a63au;e BTopoM ITYHKTa 2 IT ITYHKTe 3 Yr<a3aHIT5l BaHKa PocciTIT OT
7 H05!6p5! 2016 ro,!\a N2 4182-Y «0 BHeceHITIT IT3MeHeHITH B IToJIO)!(eHITe BaHKa
PocciTIT OT 28 ,!\er<a6p5! 2015 ro,!\a N2 524-IT «0Tpacnesoif CTaH,!\apT
6yxraJITepCKOfO Y'JCTa ,1\0fOBOpOB apeH,!\hl HCKpC,!\ITTHhiMIT <j}ITHaHCOBhiMIT
opraHIT3ai(li5IMIT», 3aperiTcTpiTpoBaHHoro MITHITCTepcTBOM IDCTITU:ITIT PocciTHCKOH
<l>e,!\epau;ITIT 20 ,!\eKa6p5! 2016 ro,!\a N2 44833, cnosa «20 18 ro,!\a» 3aMeHITTh
CJIOBaMIT «2021 rO,!\a».
1.20. B rryHKTe 3 Yr<a3aHIT5l BaHKa PocciTIT OT 22 MM 2017 ro,!\a N2 4379-Y
«0 BHeceHITIT IT3MeHeHITH B ITono)!(eHITe BaHKa PocciTIT oT 28 ,!\eKa6p5! 2015 ro,!\a
N2 526-IT «0TpacJieBOH CTaH,!\apT 6yxranTepCKOfO Y'JCTa «I1op5!,!\0K COCTaBJICHIT5l
6yxranTepCKOH ( <j}ITHaHCOBOH) OFJ:eTHOCTIT CTpaXOBhiX opraHIT3ai(ITH IT 06II(CCTB
B3aiTMHoro cTpaxosaHIT5l», 3aperiTcTpiTposaHHoro MITHITCTepCTBOM IDCTITU:ITIT
PocciTHCKOH <l>e,!\epau;ITIT 27 ITIDJI5l 2017 ro,!\a N2 47550, cnosa
«20 18 ro,!\a» 3aMeHITTh cnosaMIT «2021 ro,!\a».
1.21. B ITYHKTe 3 Yr<a3aHIT5l BaHKa PocciTIT OT 22 Ma5l 2017 ro,!\a N2 4381-Y
«0 BHeceHITIT IT3MeHeHITH B IToJIO)!(CHITe BaHKa PocciTIT OT 28 ,!\CKa6p5! 2015 ro,!\a
N2 527-IT «0Tpacnesoif CTaH,!\apT 6yxranTepcr<oro ytieTa «I1op5l,!\OI< cocmsneHIT5l
6yxranTepCI<OH ( <j}ITHaHCOBOH) OTqCTHOCTIT Herocy,!\apCTBCHHhiX ITCHCITOHHhlX
<j)oH,!\OB», 3aperiTCTPITPOBaHHoro MITHITCTepcTBOM IDCTITU:ITIT PocciTHCKOH
<I>e,!\epau;ITIT 27 ITIDJI5l 2017 ro,!\a N2 47540, cnosa «2018 ro,!\a» 3aMeHITTh
CJIOBaMIT «2021 rO,!\a».
2. HaCTOJili(CC YKa3aHITC BCTyiTaeT B CITJIY ITO ITCTeqeHITIT 10 ,1\HCH ITOCJIC
,l\H5I ero o<j)ITU:ITaJihHoro oiTy6niTKOBaHIT5l, 3a ITcrmroqeHITeM rronmr<eHITH, ,1\JIJi
KOTOphiX HaCT05lli(ITM ITYHKTOM ycTaHOBJICH ITHOH cpOK BCTyiTJICHIT5l ITX B CITJiy.
21
Ilo,l\rryHKTbi 1.1-1.10 rryHKTa 1 HacToJiru;ero YKa3aHIDI BcryrraiOT B crr.rry
C 1 J!HBapJI 2018 fO,l\a H ,l\ellCTByiOT ,l\0 1 J!HBapJI 2021 fO,l\a.
IIpe,l\Ce,l\aTeJib
L(eHTpaJibHOfO 6aHKa
PoccrrlicKoliWe,l\epa~rrrr 3.C. Ha6rrynnrrHa
22