Regulations of the Bank of Russia No. 606-P of October 2, 2017 on the Procedure for Credit Institutions Recognising Transactions with Securities on Bookkeeping Accounts (with Amendments and Additions)
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Chapter 1. General Provisions
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Chapter 2. Classification of Securities at Recognition of Transactions with Securities in the Accounting
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Chapter 3. Recognition of Transactions of Purchase of Securities on Bookkeeping Accounts
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Chapter 4. Recognition of Interest Income on Debt Securities on Bookkeeping Accounts
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Chapter 5. Recognition of Debt Securities Evaluated at Depreciated Value on Bookkeeping Accounts
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Chapter 6. Recognition of Securities Evaluated at Fair Value through other Total Income on Bookkeeping Accounts
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Chapter 7. Recognition of Securities Evaluated at Fair Value through Profit or Loss on Bookkeeping Accounts
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Chapter 8. Recognition of Transactions of Disposal (Sale, Redemption) of Securities on Bookkeeping Accounts
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Chapter 9. Recognition of Repo Agreements on Bookkeeping Accounts
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Chapter 10. Recognition of Transactions Related to Securities Borrowing, on Bookkeeping Accounts
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Chapter 11. Recognition of Estimated Reserves for Expected Credit Losses on Bookkeeping Accounts
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Chapter 12. Final Provisions