It is registered
Ministry of Justice
Russian Federation
On December 11, 2017 No. 49202
of October 25, 2017 No. 614-P
About information disclosure forms in accounting (financial) records of the microfinancial organizations, credit consumer cooperatives, agricultural credit consumer cooperatives, housing accumulative cooperatives, pawnshops and procedure for group of accounts of financial accounting according to indicators of accounting (financial) records
This Provision based on article 7 of the Federal Law of July 10, 2002 No. 86-FZ "About the Central bank the Russian Federation (Bank of Russia)" (The Russian Federation Code, 2002, No. 28, Art. 2790; 2003, No. 2, Art. 157; No. 52, Art. 5032; 2004, No. 27, Art. 2711; No. 31, Art. 3233; 2005, No. 25, Art. 2426; No. 30, Art. 3101; 2006, No. 19, Art. 2061; No. 25, Art. 2648; 2007, No. 1, Art. 9, Art. 10; No. 10, Art. 1151; No. 18, Art. 2117; 2008, No. 42, Art. 4696, Art. 4699; No. 44, Art. 4982; No. 52, Art. 6229, Art. 6231; 2009, No. 1, Art. 25; No. 29, Art. 3629; No. 48, Art. 5731; 2010, No. 45, Art. 5756; 2011, No. 7, Art. 907; No. 27, Art. 3873; No. 43, Art. 5973; No. 48, Art. 6728; 2012, No. 50, Art. 6954; No. 53, Art. 7591, Art. 7607; 2013, No. 11, Art. 1076; No. 14, Art. 1649; No. 19, Art. 2329; No. 27, Art. 3438, Art. 3476, Art. 3477; No. 30, Art. 4084; No. 49, Art. 6336; No. 51, Art. 6695, Art. 6699; No. 52, Art. 6975; 2014, No. 19, Art. 2311, Art. 2317; No. 27, Art. 3634; No. 30, Art. 4219; No. 40, Art. 5318; No. 45, Art. 6154; No. 52, Art. 7543; 2015, No. 1, Art. 4, Art. 37; No. 27, Art. 3958, Art. 4001; No. 29, Art. 4348, Art. 4357; No. 41, Art. 5639; No. 48, Art. 6699; 2016, No. 1, Art. 23, Art. 46, Art. 50; No. 26, Art. 3891; No. 27, Art. 4225, Art. 4273, Art. 4295; 2017, No. 1, Art. 46; No. 14, Art. 1997; No. 18, Art. 2661, Art. 2669; No. 27, Art. 3950; No. 30, the Art. 4456), parts 6 of article 21 of the Federal Law of December 6, 2011 No. 402-FZ "About financial accounting" (The Russian Federation Code, 2011, No. 50, Art. 7344; 2013, No. 26, Art. 3207; No. 27, Art. 3477; No. 30, Art. 4084; No. 44, Art. 5631; No. 51, Art. 6677; No. 52, Art. 6990; 2014, No. 45, Art. 6154; 2016, No. 22, Art. 3097; 2017, No. 30, the Art. 4440) (further - the Federal Law "About Financial Accounting") and according to the solution of the Board of directors of the Bank of Russia (the minutes of the Board of directors of the Bank of Russia of September 15, 2017 No. 24) establish information disclosure forms in accounting (financial) records of the microfinancial organizations, credit consumer cooperatives, agricultural credit consumer cooperatives, housing accumulative cooperatives, pawnshops (further in case of joint mentioning - not credit financial credit institutions), and also procedure for group of accounts of financial accounting according to indicators of accounting (financial) records of not credit financial credit institutions.
1.1. Not credit financial credit institutions, which according to Item 1.1 of the Provision of the Bank of Russia of October 25, 2017 No. 613-P "About information disclosure forms in accounting (financial) records of not credit financial credit institutions and procedure for group of accounts of financial accounting according to indicators of accounting (financial) records", No. registered by the Ministry of Justice of the Russian Federation on December 11, 2017 49204, on December 15, 2017 No. 49269 (further - the Provision of the Bank of Russia No. 613-P), and Item 1.1 of the Provision of the Bank of Russia of October 25, 2017 No. 612-P "About procedure for reflection on accounts of financial accounting of objects of financial accounting by not credit financial credit institutions", No. registered by the Ministry of Justice of the Russian Federation on December 11, 2017 49203, on December 15, 2017 No. 49269 (further - the Provision of the Bank of Russia No. 612-P), made the decision on application of the Provision of the Bank of Russia No. 613-P and the Provision of the Bank of Russia No. 612-P, do not apply this Provision.
1.2. Not credit financial credit institution constitutes annual and intermediate accounting (financial) accounts. The annual accounting (financial) accounts are constituted for the accounting period from January 1 to December 31. The intermediate accounting (financial) records are constituted by quarterly accruing result for the periods from January 1 to March 31, from January 1 to June 30, from January 1 to September 30.
1.3. On all amounts reflected in accounting (financial) records for the accounting period, not credit financial credit institution shall provide comparable comparative information for the previous accounting period.
1.4. In case of absence at not credit financial credit institution of remaining balance of assets and liabilities, financial result from transactions for which indicators (Articles) are provided in forms of accounting (financial) records these indicators (Articles) are excluded from forms of accounting (financial) records of not credit financial credit institution.
1.5. The lines deciphering information containing in Articles with use of turnovers "including" or "from them" in the name of the deciphered Articles if not credit financial credit institution makes the decision on disclosure of information to Articles of forms of accounting (financial) records are added to accounting (financial) records.
1.6. Information which is not provided by this Provision is included appendices to accounting (financial) records based on the decision made by not credit financial credit institution.
2.1. The annual accounting (financial) accounts of the microfinancial organization in the form of economic society or partnership, pawnshop reveal in the following forms:
0420842 "The balance sheet of the microfinancial organization in the form of economic society or partnership, pawnshop" (appendix 1 to this Provision);
0420843 "Report on financial results of the microfinancial organization in the form of economic society or partnership, pawnshop" (appendix 2 to this Provision);
appendices to the balance sheet and report on financial results:
0420844 "Report on changes of equity of the microfinancial organization in the form of economic society or partnership, pawnshop" (appendix 3 to this Provision);
0420845 "Report on cash flows of the microfinancial organization in the form of economic society or partnership, pawnshop" (appendix 4 to this Provision);
notes to accounting (financial) records of the microfinancial organization in the form of economic society or partnership, pawnshop (appendix 10 to this Provision).
2.2. The annual accounting (financial) accounts of credit consumer cooperative, agricultural credit consumer cooperative, housing accumulative cooperative, microfinancial organization in the form of fund, autonomous nonprofit organization reveal in the following forms:
0420810 "The balance sheet of credit consumer cooperative, agricultural credit consumer cooperative, housing accumulative cooperative, microfinancial organization in the form of fund, autonomous nonprofit organization" (appendix 5 to this Provision);
0420811 "The report on target use of means of credit consumer cooperative, agricultural credit consumer cooperative, housing accumulative cooperative, the microfinancial organization in the form of fund, autonomous nonprofit organization" (appendix 6 to this Provision);
appendices to the balance sheet and report on target use of means:
0420812 "The report on financial results of credit consumer cooperative, agricultural credit consumer cooperative, housing accumulative cooperative, the microfinancial organization in the form of fund, autonomous nonprofit organization" (appendix 7 to this Provision);
0420813 "The report on changes of own means of credit consumer cooperative, agricultural credit consumer cooperative, housing accumulative cooperative, the microfinancial organization in the form of fund, autonomous nonprofit organization" (appendix 8 to this Provision);
0420814 "The report on cash flows of credit consumer cooperative, agricultural credit consumer cooperative, housing accumulative cooperative, the microfinancial organization in the form of fund, autonomous nonprofit organization" (appendix 9 to this Provision);
notes to accounting (financial) records of credit consumer cooperative, agricultural credit consumer cooperative, housing accumulative cooperative, microfinancial organization in the form of fund, autonomous nonprofit organization (appendix 10 to this Provision).
3.1. The intermediate accounting (financial) records of the microfinancial organization in the form of economic society or partnership, pawnshop reveal in the following forms:
3.1.1. 0420842 "The balance sheet of the microfinancial organization in the form of economic society or partnership, pawnshop" (appendix 1 to this Provision):
for the first quarter of accounting year - as of March 31 of accounting year and for December 31 of previous year;
for the first half of the year of accounting year - as of June 30 of accounting year and for December 31 of previous year;
in nine months of accounting year - as of September 30 of accounting year and for December 31 of previous year;
3.1.2. 0420843 "The report on financial results of the microfinancial organization in the form of economic society or partnership, pawnshop" (appendix 2 to this Provision) for the current intermediate accounting period and the accruing result since the beginning of accounting year to reporting date:
for the first quarter of accounting year - from January 1 till March 31 of accounting year and comparative information from January 1 till March 31 of the previous accounting year;
for the first half of the year of accounting year - from April 1 till June 30 of accounting year and comparative information from April 1 till June 30 of the previous accounting year, and also from January 1 till June 30 of accounting year and comparative information from January 1 till June 30 of the previous accounting year;
in nine months of accounting year - from July 1 till September 30 of accounting year and comparative information from July 1 till September 30 of the previous accounting year, and also from January 1 till September 30 of accounting year and comparative information from January 1 till September 30 of the previous accounting year;
3.1.3. 0420844 "The report on changes of equity of the microfinancial organization in the form of economic society or partnership, pawnshop" (appendix 3 to this Provision) the accruing result since the beginning of accounting year to reporting date:
for the first quarter of accounting year - from January 1 till March 31 of accounting year and comparative information from January 1 till March 31 of the previous accounting year;
for the first half of the year of accounting year - from January 1 till June 30 of accounting year and comparative information from January 1 till June 30 of the previous accounting year;
in nine months of accounting year - from January 1 till September 30 of accounting year and comparative information from January 1 till September 30 of the previous accounting year;
3.1.4. 0420845 "The report on cash flows of the microfinancial organization in the form of economic society or partnership, pawnshop" (appendix 4 to this Provision) the accruing result from the beginning of accounting year to reporting date:
for the first quarter of accounting year - from January 1 till March 31 of accounting year and comparative information from January 1 till March 31 of the previous accounting year;
for the first half of the year of accounting year - from January 1 till June 30 of accounting year and comparative information from January 1 till June 30 of the previous accounting year;
in nine months of accounting year - from January 1 till September 30 of accounting year and comparative information from January 1 till September 30 of the previous accounting year;
3.1.5. the chosen notes to accounting (financial) records of the microfinancial organization in the form of economic society or partnership, pawnshop (appendix 10 to this Provision).
3.2. The intermediate accounting (financial) records of credit consumer cooperative, agricultural credit consumer cooperative, housing accumulative cooperative, microfinancial organization in the form of fund, autonomous nonprofit organization reveal in the following forms:
3.2.1. 0420810 "The balance sheet of credit consumer cooperative, agricultural credit consumer cooperative, housing accumulative cooperative, microfinancial organization in the form of fund, autonomous nonprofit organization" (appendix 5 to this Provision):
for the first quarter of accounting year - as of March 31 of accounting year and for December 31 of previous year;
for the first half of the year of accounting year - as of June 30 of accounting year and for December 31 of previous year;
in nine months of accounting year - as of September 30 of accounting year and for December 31 of previous year;
3.2.2. 0420812 "The report on financial results of credit consumer cooperative, agricultural credit consumer cooperative, housing accumulative cooperative, the microfinancial organization in the form of fund, autonomous nonprofit organization" (appendix 7 to this Provision) for the current intermediate accounting period and the accruing result since the beginning of accounting year to reporting date:
for the first quarter of accounting year - from January 1 till March 31 of accounting year and comparative information from January 1 till March 31 of the previous accounting year;
for the first half of the year of accounting year - from April 1 till June 30 of accounting year and comparative information from April 1 till June 30 of the previous accounting year, and also from January 1 till June 30 of accounting year and comparative information from January 1 till June 30 of the previous accounting year;
in nine months of accounting year - from July 1 till September 30 of accounting year and comparative information from July 1 till September 30 of the previous accounting year, and also from January 1 till September 30 of accounting year and comparative information from January 1 till September 30 of the previous accounting year;
3.2.3. 0420813 "The report on changes of own means of credit consumer cooperative, agricultural credit consumer cooperative, housing accumulative cooperative, the microfinancial organization in the form of fund, autonomous nonprofit organization" (appendix 8 to this Provision) the accruing result since the beginning of accounting year to reporting date:
for the first quarter of accounting year - from January 1 till March 31 of accounting year and comparative information from January 1 till March 31 of the previous accounting year;
for the first half of the year of accounting year - from January 1 till June 30 of accounting year and comparative information from January 1 till June 30 of the previous accounting year;
in nine months of accounting year - from January 1 till September 30 of accounting year and comparative information from January 1 till September 30 of the previous accounting year;
3.2.4. 0420814 "The report on cash flows of credit consumer cooperative, agricultural credit consumer cooperative, housing accumulative cooperative, the microfinancial organization in the form of fund, autonomous nonprofit organization" (appendix 9 to this Provision) the accruing result from the beginning of accounting year to reporting date:
for the first quarter of accounting year - from January 1 till March 31 of accounting year and comparative information from January 1 till March 31 of the previous accounting year;
for the first half of the year of accounting year - from January 1 till June 30 of accounting year and comparative information from January 1 till June 30 of the previous accounting year;
in nine months of accounting year - from January 1 till September 30 of accounting year and comparative information from January 1 till September 30 of the previous accounting year;
3.2.5. the chosen notes to accounting (financial) records of credit consumer cooperative, agricultural credit consumer cooperative, housing accumulative cooperative, microfinancial organization in the form of fund, autonomous nonprofit organization (appendix 10 to this Provision).
4.1. In case of creation of the balance sheet (appendix 1 to this Provision) by the microfinancial organization in the form of economic society or partnership, the pawnshop uses the table of approximate group of accounts of financial accounting according to balance sheet items of the microfinancial organization in the form of economic society or partnership, pawnshop (appendix 11 to this Provision).
4.2. In case of creation of the balance sheet (appendix 5 to this Provision) by credit consumer cooperative, agricultural credit consumer cooperative, housing accumulative cooperative, microfinancial organization in the form of fund, autonomous nonprofit organization the table of approximate group of accounts of financial accounting according to balance sheet items of credit consumer cooperative, agricultural credit consumer cooperative, housing accumulative cooperative, microfinancial organization in the form of fund, autonomous nonprofit organization (appendix 12 to this Provision) is used.
4.3. If the account of financial accounting is absent in appendices 11 and 12 to this Provision, remaining balance of such balance sheet account joins in that balance sheet item which on economic content corresponds to the transaction reflected in this account, and in the absence of such Article is reflected under the article "Other Assets" or "Other Obligations".
4.4. Measure values in the lines on reporting date are given in column 4 of the balance sheet (appendices 1 and 5 to this Provision).
4.5. Comparable data for the end of the previous accounting year are provided in column 5 of the balance sheet (appendices 1 and 5 to this Provision).
4.6. In case of need reflections of influence of retrospective restatement on the beginning of preceding period the structure of accounting (financial) records joins the additional balance sheet as of the beginning and the end of preceding period.
4.7. In case of creation of the report on financial results (appendix 2 to this Provision) by the microfinancial organization in the form of economic society or partnership, the pawnshop for the intermediate accounting period and year uses the table of approximate group of accounts of financial accounting according to analytics of symbols of the report on financial results according to Articles of the report on financial results of the microfinancial organization in the form of economic society or partnership, pawnshop (appendix 13 to this Provision).
4.8. In case of creation of the report on financial results (appendix 7 to this Provision) by credit consumer cooperative, agricultural credit consumer cooperative, housing accumulative cooperative, microfinancial organization in the form of fund, autonomous nonprofit organization for the intermediate accounting period and year the table of approximate group of accounts on data of analytics of symbols of the report on financial results according to Articles of the report on financial results of credit consumer cooperative, agricultural credit consumer cooperative, housing accumulative cooperative, the microfinancial organization in the form of fund, autonomous nonprofit organization (appendix 14 to this Provision) is used.
4.9. If the symbol of the report on financial results is absent in appendices 13 and 14 to this Provision, remaining balance on such symbol of the report on financial results is reflected under that Article which on economic content corresponds to transaction on this symbol, and in the absence of such Article - under the articles "Other Incomes" or "Other expenses".
4.10. The interim statement on financial results in quarter, half-year and nine months of accounting year joins account balances of financial accounting of current period according to appendices 13 and 14 to this Provision.
4.11. The report on financial results in year joins account balances of financial accounting of last year according to the table of correspondences of accounts of financial accounting on accounting of the income and expenses of the current year and accounts of financial accounting on accounting of the income and expenses of last year (appendix 15 to this Provision).
4.12. The report on changes of equity of the microfinancial organization in the form of economic society or partnership, pawnshop is constituted according to appendix 16 to this Provision. In case of absence in appendix 16 to this Provision of the activity description such transaction shall be classified by change of equity according to its economic content in one of report lines about changes of equity of the microfinancial organization in the form of economic society or partnership, pawnshop.
4.13. The report on changes of own means of credit consumer cooperative, agricultural credit consumer cooperative, housing accumulative cooperative, the microfinancial organization in the form of fund, autonomous nonprofit organization is constituted according to appendix 17 to this Provision. In case of lack of the activity description such transaction shall be classified by change of own means in appendix 17 to this Provision according to its economic content in one of report lines about changes of own means of credit consumer cooperative, agricultural credit consumer cooperative, housing accumulative cooperative, microfinancial organization in the form of fund, autonomous nonprofit organization.
4.14. The report on cash flows of the microfinancial organization in the form of economic society or partnership, pawnshop is constituted according to appendix 18 to this Provision.
4.15. The report on cash flows of credit consumer cooperative, agricultural credit consumer cooperative, housing accumulative cooperative, the microfinancial organization in the form of fund, autonomous nonprofit organization is constituted according to appendix 19 to this Provision.
4.16. In case of creation of the report on target use of means in year the table of approximate group of accounts of financial accounting according to analytics of symbols of the report on financial results according to Articles of the report on target use of means of credit consumer cooperative, agricultural credit consumer cooperative, housing accumulative cooperative, the microfinancial organization in the form of fund, autonomous nonprofit organization (appendix 20 to this Provision) is used.
4.17. Sequence numbers of indicators are given in the column 1 of appendices 1 - 9 to this Provision.
4.18. Measure values in the lines for the accounting period are given in the column of 4 appendices 2, of 4, of 6, 7 and 9 to this Provision.
4.19. Comparable data for the same period of previous year are provided in the column of 5 appendices 2, of 4, of 6, 7 and 9 to this Provision.
4.20. In the column 3 of appendices 1 - 9 to this Provision numbers of the notes included in structure of accounting (financial) records, explaining measure values in the lines are specified.
4.21. The notes included in structure of accounting (financial) records are constituted according to appendix 10 to this Provision.
4.22. Notes to the indicators of forms of accounting (financial) records having the zero values providing disclosure of transactions which are not performed by not credit financial credit institution do not join in accounting (financial) records.
4.23. Notes text explanations to tables of appendix 10 to this Provision if not credit financial credit institution makes the decision on disclosure of the explaining information are included.
4.24. If not credit financial credit institution does not perform transactions with these or those asset types (obligations), tables or lines of tables of appendix 10 to this Provision connected with such assets (obligations) are not filled in and are not included accounting (financial) records.
4.25. If in tables of appendix 10 to this Provision there are no lines for representation of essential assets, obligations, the income or expenses, not credit financial credit institution shall include in tables of appendix 10 to this Provision additional lines for reflection of such assets, obligations, the income or expenses.
4.26. If in tables of appendix 10 to this Provision there is no line for representation of insignificant assets, obligations, the income or expenses, not credit financial credit institution shall include the amounts of the specified assets, obligations, the income or expenses of the line "Other".
4.27. The term "materiality" is applied in this Provision in the value given in Item 7 of the International accounting standard (IAS) 1 "Accounts presentation" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation of December 28, 2015 No. 217n "About introduction of International accounting standards and Explanations of International accounting standards in action in the territory of the Russian Federation and on recognition voided some orders (separate provisions of orders) of the Ministry of Finance of the Russian Federation", the registered Ministry of Justice of the Russian Federation on February 2, 2016 No. 40940, on August 1, 2016 No. 43044, with amendments, enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation of June 27, 2016 No. 98n "About introduction of documents of International accounting standards in action in the territory of the Russian Federation and about recognition voided some orders of the Ministry of Finance of the Russian Federation", the registered Ministry of Justice of the Russian Federation on July 15, 2016 No. 42869.
4.28. For information provided in notes to accounting (financial) records on reporting date or for the accounting period the comparative information for the end of the previous accounting year or for the comparable period of the previous accounting year shall be provided.
4.29. Report notes about financial results in half-year and nine months shall open, in addition to indicators for the accounting period and indicators for last year, indicators for the last quarter of the accounting period and for the last quarter of the accounting period of last year.
4.30. Filling of tables of appendix 10 to this Provision is performed according to appendix 21 to this Provision.
5.1. In case of application of this provision not credit financial credit institutions are guided by International accounting standards (further - IFRS) and the IFRS Explanations accepted by IFRS Fund, enacted in the territory of the Russian Federation and also part 12 of article 21 of the Federal law "About Financial Accounting".
5.2. This Provision is subject to official publication and becomes effective since January 1, 2018.
5.3. This Provision is applied by the microfinancial organizations, housing accumulative cooperatives, credit consumer cooperatives since creation of accounting (financial) records for the first quarter 2018 as of March 31, 2018, agricultural credit consumer cooperatives, pawnshops since creation of accounting (financial) records for the first quarter 2019 as of March 31, 2019.
Chairman of the Central bank of the Russian Federation
E. S. Nabiullina
to the Provision of the Bank of Russia of October 25, 2017 No. 614-P "About information disclosure forms in accounting (financial) records of the microfinancial organizations, credit consumer cooperatives, agricultural credit consumer cooperatives, housing accumulative cooperatives, pawnshops and procedure for group of accounts of financial accounting according to indicators of accounting (financial) records"
(form)
|
|
Reporting of not credit financial credit institution | |||
|
|
Territory code under OKATO <1> |
Code of not credit financial credit institution | ||
|
under OKPO <2> |
PSRN <3> |
INN <4> | ||
|
|
|
|
|
|
BALANCE SHEET
THE MICROFINANCIAL ORGANIZATION IN THE FORM OF ECONOMIC
SOCIETIES OR PARTNERSHIPS, PAWNSHOP
on __ ____________ ____.
___________________________________________________________________________
(full trade name or the reduced trade name)
Postal address ____________________________________________________________
Form code on OKUD <5>: 0420842
Annual (quarter)
(thousand rubles)
______________________________ _____________ ______________________________
(head's position) (signature) (initials, surname)
--------------------------------
<1> All-Russian qualifier of subjects to administrative-territorial division.
<2> All-Russian Classifier of Enterprises and Organizations.
<3> Primary state registration number.
<4> Identification taxpayer number.
<5> All-Russian qualifier of managerial documentation.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.