Regulations of the Bank of Russia No. 448-P of December 22, 2014 on the Procedure for Bookkeeping in Credit Organisations for Property, Plant and Equipment, Intangible Assets, Immovable Property Temporarily not Used in the Main Activity, Long-term Assets Intended for Sale, Inventory, Plant and Equipment, as well as Material and Supplies Received under Termination Fee Agreements or Pledge, the Purpose of Which is not Determined (with Amendments and Additions)