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:QEHTPA.JihHbiH l>AHK POCCIIHCKOH <DE,IJ;EPA:Qllll (l>AHK POCCIIII) r. MocKBa .. "J•' '· ··" ·. ) .-.- ·.··· 0 : i(' :A ,. u. E. .. · ·;- :: :->· ' MHH HCTEPCT DO JOCTllU!UI POCCHfiCKOfi (JJE!IEPAUI! II 3APEfHCTPHPOBAHO Pentcrpal.\HOHHbiH .N'2 f"Lf/08._ OT " 01' 20/ir. N2 4496 - Y 0 sueceuuu H3Meueuuu, CBH3aHHhiX c npuMeueuueM cTaH.ll,apTa €}luuaucosoii oTqeTHOCTH (IFRS) 9 «<DuuaHCOBbie HHCTpyMeHThi», B OT,lJ,eJJhHhie uopMaTHBHhie aKThi EauKa Poccuu no sonpocaM 6yxraJJTepcKoro yqeTa u 6yxraJJTepcKoii (€}luuaucosoii) oTqeTuocTu ueKpe.lJ.HTHhiX €}luuaucoBhiX oprauu1au,uii 1. B cooTBeTCTBHH c nyHKTOM 14 CTaT hH 4 <l>e.n;epanhHoro 3aKoHa OT 10 HIOJUI 2002 ro.n;a 86-<1>3 «0 QeHTpaJihHOM 6aHKe PoccHiicKoii <l>e.n;epau;HH (E>aHKe PoccHH)» (Co6paHHe 3 aKoHo.n;aTeJihCTBa PoccHiicKoii <l>e.n;epau;HH, 2002, 28 , cT. 2790; 2003 , 2, cT. 157; 52, CT. 5032; 2004, 27, CT. 2711; 31, CT. 3233; 2005, 25 , CT. 2426; 30, CT . 3101; 2006, 19, CT. 2061 ; 25 , CT. 2648; 2007, 1, CT. 9, CT. 10; 10, CT. 1151 ; 18, CT. 2117; 2008, 42, CT. 4696, CT. 4699; 44, CT. 4982; 52, CT. 6229, CT. 6231; 2009, 1, CT. 25 ; 29, CT. 3629; 48, CT. 5731; 2010, 45 , CT. 5756; 2011, 7, CT. 907; 27, CT . 3873; 43, CT. 5973 ; 48, CT. 6728; 2012, 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, 19, CT. 2311, CT. 2317; 27, CT. 3634; 30, CT. 4219; 40, C T. 5318; N2 45, CT. 6154; N2 52,

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Page 1: (l>AHK POCCIIII)

:QEHTPA.JihHbiH l>AHK POCCIIHCKOH <DE,IJ;EPA:Qllll

(l>AHK POCCIIII)

r. MocKBa

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0 :i(':A ,. u. E . .. ··;-:::->· '

MHHHCTEPCTDO JOCTllU!UI POCCHfiCKOfi (JJE!IEPAUI! II

3APEfHCTPHPOBAHO Pentcrpal.\HOHHbiH .N'2 f"Lf/08._

OT "01' ~ ~ 20/ir.

N2 4496 - Y

0 sueceuuu H3Meueuuu, CBH3aHHhiX c npuMeueuueM

Me~yuapo.ll,uoro cTaH.ll,apTa €}luuaucosoii oTqeTHOCTH

(IFRS) 9 «<DuuaHCOBbie HHCTpyMeHThi»,

B OT,lJ,eJJhHhie uopMaTHBHhie aKThi EauKa Poccuu no sonpocaM

6yxraJJTepcKoro yqeTa u 6yxraJJTepcKoii ( €}luuaucosoii) oTqeTuocTu

ueKpe.lJ.HTHhiX €}luuaucoBhiX oprauu1au,uii

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,

Page 2: (l>AHK POCCIIII)

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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Page 3: (l>AHK POCCIIII)

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Page 4: (l>AHK POCCIIII)

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6

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8

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9

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1.5. B IIorrmr<eHHH EaHr<a Poccnn OT 5 or<TJI6pJI 2015 ro.n:a NQ 496-II

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