Source Pravda.Ru

Central Bank changes regulations for consolidated financial statements

Due to the enforcement of a number of normative acts of the Russian bank, a new version of the regulations for consolidated financial statements was prepared. As the department of external and public relations of the Central Bank reported, it stipulates a division of securities into three portfolios (trade, investment, for sale) under international accounting standards. Additionally, according to the new document, assets are displayed in a consolidated balance with the deduction of reserves for them. At the same time, a single limit for open foreign currency positions, both the balance and off-balance ones, is set.

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