Annual Report 2014

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Accounting and Reporting

Subject to Federal Law No. 82-FZ dated 17.05.2007 “On Bank for Development”, Vnesheconombank organises its accounting procedure in accordance with the accounting and reporting rules established for the Russian banks, with due regard for certain accounting specifics provided for Vnesheconombank by the CBR.


Over 2014, the Bank engaged in accounting procedure in line with the accounting rules applicable to the banks located in the Russian Federation, as approved by the CBR Directive No. 385-p dated 16.07.2012.


In accordance with the Tax Code of the Russian Federation, Vnesheconombank pays taxes
in Russia and is registered with Interregional Tax Inspectorate for Major Taxpayers No. 9
of the Federal Tax Service. Pursuant to the laws of the Russian Federation and with a view
to complying with the requirements set by the global financial community, Vnesheconombank prepares its annual financial statements in conformity
with the international financial reporting standards.


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