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  1. List of abbreviations

The USSR - The Union of Soviet Socialist Republics

The RF – the Russian Federation

The RSFSR - the Russian Socialist Federative Soviet Republic

The Ukr. SSR - the Ukrainian Socialist Soviet Republic

The BSSR - the Belorussian Socialist Soviet Republic

The Gosbank - Gosudarstvenny bank SSSR — the State Bank of the USSR

The CBR – the Central Bank of Russia

The IFRS – the International Financial Reporting Standards

  1. List of figures, tables, graphs

Table 1: The Gosbank’s Balance Sheet. (Source: Kuschpeta O., 1978)

Table 2: The criteria for the banking efficiency assessment. (Source: Rautava J., 1996)

Image 1: The two-tiered structure of the Russian banking. (Source: Encyclopedia for economists, Энциклопедия Экономиста, 2014., 2014)

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