Advanced Search

On Amendments To Certain Legislative Acts Of The Russian Federation And Repealing Certain Provisions Of Legislative Acts Of The Russian Federation

Original Language Title: О внесении изменений в отдельные законодательные акты Российской Федерации и признании утратившими силу отдельных положений законодательных актов Российской Федерации

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
RUSSIAN FEDERATION FEDERAL LAW amending certain pieces of legislation of the Russian Federation and the invalidation of individual legislative provisions of the Russian Federation Adopted by the State Duma on October 21, 2014 href=" ?docbody= &prevDoc= 102361186&backlink=1 & &nd=102010268 " target="contents"> "About banks and banking" (in the wording of the Federal Law of 3 February 1996, N 17-FZ) deputies of the RSFSR and the Supreme Soviet of the RSFSR, 1990, 357; Legislative Assembly of the Russian Federation, 1996, No. 6, art. 492; 2001, N 26, est. 2586; 2002, N 12, st. 1093; 2004, N 27, sect. 2711; N 31, st. 3233; 2006, N 19, st. 2061; 2007, N 22, est. 2563; 2011, N 27, sect. 3873, 3880; 2013, N 11, st. 1076; N 27, est. 3438, 3477; N 51, sect. the following changes: 1) in the second article 8, the words "balance sheets" should be replaced by the words "accounting (financial) accounts"; 2) in paragraph 6 of Part 1 of Article 14, the words "on the reliability of the financial" In the words "accounting (financial)"; 3) paragraph 2 of part two of article 17, as follows: " 2) a document confirming the registration of a legal entity, and accounting (financial) reporting with the audit covering the three preceding years; "; 4) in article 40: (a) The title should read: " Article 40. Accounting requirements in the credit credit ; b) Part One, as follows: " The Bank of Russia approves sectoral accounting standards for credit organizations, the chart of accounts accounting and its application, as well as requirements for the submission of accounting (financial) accounting, compilation and reporting of statistical reports by credit institutions in accordance with the law OF THE PRESIDENT OF THE RUSSIAN FEDERATION Article 2 Article 29 of the Russian Federation Law of 27 November 1992 N 4015 -I " On the organization of the insurance business in OF THE PRESIDENT OF THE RUSSIAN FEDERATION 56; Legislative Assembly of the Russian Federation, 1998, No. 1, art. 4; 2003, N 50, sect. 4858; 2013, N 30, sect. 4067) The following changes: 1) in paragraph 2 of the words " As a result of the mandatory audit of the annual accounting (financial) accounting of the insurer, the audit organization is required to draw up an annual accounting opinion The (financial) accounts of the insurer, which "shall be replaced by the words" Audit opinion of the annual accounting (financial) accounts of the insurer "; 2), in paragraph 7, the word" confidence " should be deleted. Article 3 To make the Federal Law of 8 December 1995 N 193-FZ "On agricultural cooperation" (Assembly OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4870; 1999, N 8, sect. 973; 2002, N 12, est. 1093; 2003, N 2, est. 167; N 24, est. 2248; 2006, N 45, sect. 4635; 2007, N 27, sect. 3213; 2009, N 29, 100 3642; 2011, N 27, sect. 3880; N 49, sect. 7061; 2013, N 27, sect. 3477) The following changes: 1) Article 17, paragraph 1, subparagraph 2, after the word "accounting" to supplement the word "(financial)"; (2) in article 18: (a) in paragraph 1 of the word "accounting balance" be replaced by " annual Accounting (financial) accounting "; b) in paragraph 10, replace the words" annual accounting (financial) accounts "; 3) in article 20, paragraph 2, subparagraph 3, of the word" balance " "Annual accounting (financial) reporting"; 4) in Article 30, paragraph 2, of the word "balance" in the corresponding patchwork should be replaced by the words "annual accounting (financial) accounts" in the corresponding folder; 5), paragraph 10, of article 31, after the word "accounting" should be supplemented with the word "accounting" "(financial)"; (a) paragraph 10, subparagraph 2, after the word "accounting" "(financial)"; b) in paragraph 18, subparagraph (2), paragraph 18, delete; 9) in article 36: (a) in the first paragraph of paragraph 1, the word "balance" should be replaced by "the accounting balance". (financial) reporting "; b) in paragraph 5, replace the words" accounting (financial) records "; 10) in paragraph 3 of article 37, the words" annual accounting balance "should be replaced by" annual Accounting (financial) accounting "; 11) in article 39: (a) In the name of the word "reporting", replace the word "reporting"; b) in paragraph 1 of the word "correctly maintain accounting records, and" replace the words " maintain accounting, accounting (financial) In accordance with the legislation of the Russian Federation, correct conduct ", after the words" documentation and accounting "to be supplemented by the word" (financial) "; , paragraph 2, as follows: " 2. Annual report and annual accounting (financial) statements of the cooperative are subject to approval by the general meeting of the members of the cooperative after their audit by the Audit Union. "; g) paragraph 3 to be declared void; d) in paragraph 4 of the word "balance of accounts" should be replaced by "accounting (financial) reporting"; 12) paragraph 6 of article 44, after the word "accounting" to supplement the word "(financial)". Article 4 Article 28 of the Federal Law N 40-FZ " On compulsory insurance of civil liability of vehicle owners " (Russian Law Assembly, 2002, N 18, Art. 1720; 2005, N 30, est. 3114; 2007, N 49, sect. 6067; 2011, N 27, sect. 3811; 2012, N 25, 100 3268; 2013, N 30, sect. 4084; 2014, N 30, sect. 4224) The following changes: 1) paragraph 2 of paragraph 6, in addition to the word "insurers"; 2) in paragraph 7 of the first sentence to read: " Annual report, annual accounting (financial) accounts The professional associations of insurers together with an audit opinion on it within one month after their approval by the general meeting of the members of the professional association of insurers are to be published annually in the information- Internet telecommunications network. ". Article 5 Law of 10 July 2002 N 86-FZ "On the Central Bank of the Russian Federation (Bank of Russia)" (Collection of Laws of the Russian Federation, 2002, Art. 2790; 2003, N 2, sect. 157; N 52, sect. 5032; 2004, N 27, 2711; N 31, st. 3233; 2005, N 25, 100 2426; N 30, est. 3101; 2006, N 19, st. 2061; N 25, est. 2648; 2007, N 1, est. 9, 10; N 10, st. 1151; N 18, est. 2117; 2008, N 42, sect. 4696, 4699; N 44, sect. 4982; N 52, est. 6229, 6231; 2009, N 1, st. 25; N 29, Art. 3629; N 48, st. 5731; 2010, N 45, 5756; 2011, N 7, est. 907; N 27, sect. 3873; N 43, sect. 5973; N 48, st. 6728; 2012, N 50, sect. 6954; N 53, est. 7591, 7607; 2013, N 11, st. 1076; N 14, est. 1649; N 19, est. 2329; N 27, sect. 3438, 3476, 3477; N 30, sect. 4084; N 49, sect. 6336; N 51, sect. 6695, 6699; N 52, sect. 6975; 2014, N 19, st. 2311, 2317; N 26, st. 3395; N 27, sect. 3634; N 30, st. 4219; N 40, sect. 5318) The following changes: 1) Article 13, paragraph 9, amend to read: "(9) the definition of an audit organization for the mandatory audit of the Bank of Russia annual financial statements;"; 2) in the paragraph For the second part of article 25, the words "profit and loss account" should be replaced by the words "financial performance report"; (3) in the first sentence of article 57, the first sentence should read as follows: " The Bank of Russia shall make mandatory for Bank Credit Rules, requirements for accounting, accounting (financial) reporting, statistical reporting, and other information provided by federal laws. ", the words" the rules shall apply "shall be replaced by the words" requirements apply ", the words" specified rules "should be replaced by" specified requirements "; (4) the name of Chapter XV, after the word" Audit ", add the word" reporting "; 5) article 93 should be amended to read:" Article 93. Before the end of the reporting year, the National Financial Council takes a decision on the mandatory audit of the Bank of Russia annual financial statements and defines the audit organization for mandatory audit. The National Fiscal Council has the right to identify additional issues to be considered by the audit organization at the same time as the Bank of Russia's annual financial statements are audited. A report on the results of the examination by the audit organization of these additional issues shall be submitted to the National Fiscal Council. "; 6) article 94 to read as follows: " Article 94. The Bank of Russia is obliged, in accordance with the contract concluded with the audit organization, to provide it with the accounting and information required for the mandatory audit of the Bank's annual financial statements Russia. The contract for a mandatory audit should specify the composition of the audit organization of the audit organization, as well as the responsibility of the audit organization for the transfer of the information received to third parties. Article 19 Part 2 of Article 19 of the Federal Law N 173-FZ" On currency regulation and currency control " (Russian Federation Law Assembly 2003, N 50, st. 4859; 2005, N 30, sect. 3101; 2007, N 1, est. 30; 2011, N 30, sect. 4584; N 50, st. 7348, 7351) supplement paragraph 7 with the following: " 7) in the setting of set-off against obligations arising from the obligations arising from the natural gas export of natural gas in the gaseous state, and by non-residents of contracts providing for the sale of natural gas in the gaseous state, and contracts providing for the obligations of non-residents to the said residents in connection with the transit of natural gas in the gaseous state through territory of foreign states. ". Article 7 Amend the Federal Law of November 29, 2007 N 286-FZ "On mutual insurance" (Legislative Assembly of the Russian Federation, 2007, N 49, sect. 6047; 2012, N 53, sect. 7619; 2013, N 30, sect. 4084) the following changes: 1) Article 10, paragraph 8, paragraph 8, amend to read: " 8) to decide on an audit of the accounting (financial) reporting and the choice of the audit organization, the individual auditor, If the Regulations of the Society do not fall within the competence of the public administration of the society; "; 2) in article 13, paragraph 2: (a) paragraph 7 restate: " (financial) reporting and selection of an audit organization, individual (b) In paragraph 8 of the words "(monthly and quarterly)" delete; (3) paragraph 3 of article 14, paragraph 3, should read as follows: " (3) Information on the facts of the violation of accounting requirements, including accounting (financial) reporting, the presentation of the annual accounting (financial) accounts established by the legislation of the Russian Federation and proposals the elimination of such violations, if any. "; 4) in part 2/Article 22: a) in paragraph 7 of the words "and accounting (financial) accounting" to read ", including accounting (financial) reporting,"; b) in paragraph 9 of the word "auditor's conclusions (if any)" should be replaced by the words " "audit certificates". Article 8 Article 22, paragraph 5 of the Federal Law of 23 November 2009 N 261-FZ " On energy saving and on promotion Russian Energy Efficiency and Amendments to Certain Legislative Acts of the Russian Federation " (Russian Law Assembly of the Russian Federation, 2009, No. 48, Art. 5711; 2013, N 52, est. 6964) replace the words "an annual accounting" with the words "the annual report of the organization". Article 9 Article 4, Part 6 of the Federal Law dated July 27, 2010 N 208-FZ " On consolidated financial statements " (Russian Federation Law Assembly 2010, N 31, st. 4177; 2013, N 30, sect. 4084; 2014, N 19, sect. 2316) add "reflecting its indicators in the currency of the Russian Federation". Article 10 Article 21 of the Federal Law dated July 27, 2010, N 225-FZ "On compulsory insurance of civil liability of the owner of the hazardous facility for damage caused by an accident at a hazardous site" (Legislative Assembly of the Russian Federation, 2010, N 31, sect. The following changes: 1) of Part 4: " 4. The annual accounting (financial) reporting of the professional association of insurers is subject to mandatory audit. The audit organization and terms of the contract, which is required to conclude with it the professional association of insurers, shall be approved by the general assembly of the members of the professional association of the insurers. "; 2) Part 5, amend to read: editions: " 5. Annual report, annual accounting (financial) accounts of the professional association of insurers, together with an audit opinion thereon, within one month of their approval by the general meeting of the members of the professional association of insurers to be published annually in the Internet Information and Telecommunications Network. ". Article 11 6 December 2011 N 402-FZ "On accounting" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 744; 2013, N 27, sect. 3477; N 30, est. 4084; N 44, est. 5631; N 51, sect. 6677; N 52, sect. 6990), the following changes: 1) in article 6: a) in Part 4: paragraph 1 after the words "has the right to apply" should be supplemented with the words "Unless otherwise specified by this article,"; paragraph 2 editions: "2) Non-Profit Organisations;"; b) to add the following content to Part 5: " 5. Simplified accounting policies, including simplified accounting (financial) reporting, do not apply to the following economic entities: (1) organizations, accounting (financial) reporting to be required In accordance with the legislation of the Russian Federation; (2) housing and housing cooperatives; 3) credit consumer cooperatives (including agricultural credit consumer cooperatives); 4) Microfinance organizations; 5) public sector organizations; 6) political parties, their regional offices or other structural units; 7) Bar Association; 8) Bar; 9) consultations; 10) Bar Chambers; (11) notary chambers; 12) non-profit organizations included in Article 13-1 of the Federal Act of 12 January 1996, No. 7-FZ " non-profit organizations " Roster of non-profit organizations performing functions of a foreign agent. "; 2) in article 7, paragraph 3, the third sentence should read as follows:" The head of an economic entity who, under this Federal law, is entitled to apply simplified ways of doing so Accounting, including simplified accounting (financial) accounts, as well as the head of a subject of medium-sized business, with the exception of economic entities referred to in article 6, paragraph 5, of this Federal Act, may be adopted maintenance of accounting. "; 3) Article 27 to be completed Part 15, to read: " 15. The review of the draft industry standard is carried out by the Accounting Standards Board in accordance with the procedure established for the examination of federal standards by parts 9 to 13 of this article. "; 4) Part 1 of Article 30 Before the approval of the federal and sectoral standards provided by this Federal Act, the authorized federal executive authority and the Central Bank of the Russian Federation are entitled to make OF THE PRESIDENT OF THE RUSSIAN FEDERATION Accounting and accounting rules approved by them prior to the date of entry into force of this Federal Law. ". Article 12 Article 20 of the Federal Law N 67-FZ " On compulsory insurance of civil liability of the carrier for damage to life, health, property of passengers, and order compensation for such harm caused during the carriage of passengers The Russian Federation, the Russian Federation, the Republic of the Russian Federation, the Russian Federation. 3257; 2013, N 30, sect. 4084) The following changes: 1) Part 12: " 12. The annual accounting (financial) reporting of the professional association of insurers is subject to mandatory audit. The audit organization and terms of the contract, which is required to enter into a professional association of insurers with it, are approved by the general assembly of members of the professional association of insurers. "; 2) to be supplemented with Part 13 of the following Content: " 13. Annual report, annual accounting (financial) accounts of the professional association of insurers, together with an audit opinion thereon, within one month of their approval by the general meeting of the members of the professional association of insurers to be published annually in the Internet Information and Telecommunications Network. ". Article 13 Admit invalid: 1) Article 31 of Federal Law dated October 29, 1998 OF THE PRESIDENT OF THE RUSSIAN FEDERATION 5394; 2002, N 5, sect. 376); 2) Article 1, paragraph 29, of the Federal Law of January 29, 2002 N 10-FZ "On introducing amendments and additions to the Federal Law" Leasing " (Russian Federation Law Assembly, 2002, N 5, Art. 376). President of the Russian Federation Vladimir Putin Moscow, Kremlin November 4, 2014 N 344-FZ