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It is registered

Ministry of Justice

Russian Federation

On December 11, 2017 No. 49204

PROVISION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

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

(as amended on 18-09-2023)

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 October 13, 2017 No. 27) establish information disclosure forms in accounting (financial) records of not credit financial credit institutions, and also procedure for group of accounts of financial accounting according to indicators of accounting (financial) records for not credit financial credit institutions located in the territory of the Russian Federation.

Chapter 1. General provisions

1.1. This Provision extends to not credit financial credit institutions which shall not publish the accounting (financial) records which shares or debt securities of which are not traded on the public market and which are not in process of release of such securities for trade in the public market (national or foreign stock exchange or the curb market allowing security circulation among the unrestricted group of people) (further - the separate not credit financial credit institutions):

microcredit companies;

credit consumer cooperatives, except for credit consumer cooperatives which total number of members exceeds three thousand physical and (or) legal entities, and credit consumer cooperatives of the second level; agricultural credit consumer cooperatives, except for agricultural credit consumer cooperatives, total number of members and which associated members exceeds three thousand physical persons and (or) legal entities, and agricultural credit consumer cooperatives of the subsequent level; housing accumulative cooperatives;

pawnshops;

credit rating agencies;

bureau of credit histories, except for qualified bureaus of credit histories;

insurance brokers;

investment advisers.

The separate not credit financial credit institutions specified in this Item which made the decision on application of this provision do not apply the Provision of the Bank of Russia of February 3, 2016 No. 532-P "Industry standard of the financial accounting "Procedure for Creation of Accounting (Financial) Records of Professional Participants of the Security Market, Joint-stock Investment Funds, Organizers of Trade, Central Partners, Clearing Organizations, Specialized Depositaries of Investment Fund, Mutual Investment Fund and Non-state Pension Fund, Managing Companies of Investment Fund, Mutual Investment Fund and Non-state Pension Fund, Bureau of Credit Histories, Credit Rating Agencies, Insurance Brokers", registered by the Ministry of Justice of the Russian Federation on March 2, 2016 No. 41299, on December 15, 2016 No. 44749, on September 28, 2017 No. 48350 (further - the Provision of the Bank of Russia No. 532-P), and 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", registered by the Ministry of Justice of the Russian Federation on December 11, 2017 No. 49202 (further - the Provision of the Bank of Russia No. 614-P).

The separate not credit financial credit institutions which made the decision on non-use of this provision shall apply the Provision of the Bank of Russia No. 532-P or the Provision of the Bank of Russia No. 614-P.

1.2. The separate not credit financial credit institution constitutes annual accounting (financial) accounts for the accounting period from January 1 to December 31.

1.3. On all amounts reflected in accounting (financial) records for accounting year, the separate not credit financial credit institution shall provide comparable comparative information for the previous accounting year.

1.4. In case of absence at the separate 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 the separate 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 the separate 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 the separate not credit financial credit institution.

Chapter 2. Annual accounting (financial) accounts of the separate not credit financial credit institution

2.1. The annual accounting (financial) accounts of the microcredit company in the form of economic society or partnership, pawnshop, insurance broker, bureau of credit histories, credit rating agency, the investment adviser reveal in the following forms:

0420901 "The balance sheet of the microcredit company in the form of economic society or partnership, pawnshop, insurance broker, bureau of credit histories, credit rating agency, investment adviser" (appendix 1 to this Provision);

0420902 "Report on financial results of the microcredit company in the form of economic society or partnership, pawnshop, insurance broker, bureau of credit histories, credit rating agency, investment adviser" (appendix 2 to this Provision);

appendices to the balance sheet and report on financial results:

0420903 "Report on changes of equity of the microcredit company in the form of economic society or partnership, pawnshop, insurance broker, bureau of credit histories, credit rating agency, investment adviser" (appendix 3 to this Provision);

0420904 "Report on cash flows of the microcredit company in the form of economic society or partnership, pawnshop, insurance broker, bureau of credit histories, credit rating agency, investment adviser" (appendix 4 to this Provision);

notes to accounting (financial) records of the microcredit company in the form of economic society or partnership, pawnshop, insurance broker, bureau of credit histories, credit rating agency, the investment adviser according to appendix 10 to this Provision.

2.2. The annual accounting (financial) accounts of credit consumer cooperative, agricultural credit consumer cooperative, microcredit company in the form of fund, autonomous nonprofit organization, housing accumulative cooperative reveal in the following forms:

0420910 "The balance sheet of credit consumer cooperative, agricultural credit consumer cooperative, microcredit company in the form of fund, autonomous nonprofit organization, housing accumulative cooperative" (appendix 5 to this Provision);

0420911 "The report on target use of means of credit consumer cooperative, agricultural credit consumer cooperative, the microcredit company in the form of fund, autonomous nonprofit organization, housing accumulative cooperative (appendix 6 to this Provision);

appendices to the balance sheet and report on target use of means:

0420912 "The report on financial results of credit consumer cooperative, agricultural credit consumer cooperative, the microcredit company in the form of fund, autonomous nonprofit organization, housing accumulative cooperative" (appendix 7 to this Provision);

0420913 "The report on changes of own means of credit consumer cooperative, agricultural credit consumer cooperative, the microcredit company in the form of fund, autonomous nonprofit organization, housing accumulative cooperative" (appendix 8 to this Provision);

0420914 "The report on cash flows of credit consumer cooperative, agricultural credit consumer cooperative, the microcredit company in the form of fund, autonomous nonprofit organization, housing accumulative cooperative" (appendix 9 to this Provision);

notes to accounting (financial) records of credit consumer cooperative, agricultural credit consumer cooperative, microcredit company in the form of fund, autonomous nonprofit organization, housing accumulative cooperative according to appendix 10 to this Provision.

Chapter 3. Creation of accounting (financial) records

3.1. In case of creation of the balance sheet of the microcredit company in the form of economic society or partnership, pawnshop, insurance broker, bureau of credit histories, credit rating agency, the investment adviser (appendix 1 to this Provision) the approximate group of accounts of financial accounting according to balance sheet items of the microcredit company in the form of economic society or partnership, pawnshop, insurance broker, bureau of credit histories, credit rating agency, the investment adviser (appendix 11 to this Provision) is used.

3.2. In case of creation of the balance sheet of credit consumer cooperative, agricultural credit consumer cooperative, microcredit company in the form of fund, autonomous nonprofit organization, housing accumulative cooperative (appendix 5 to this Provision) the approximate group of accounts of financial accounting according to balance sheet items of credit consumer cooperative, agricultural credit consumer cooperative, microcredit company in the form of fund, autonomous nonprofit organization, housing accumulative cooperative (appendix 12 to this Provision) is used.

3.3. 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".

3.4. Measure values in the lines on reporting date are given in the column 4 of appendices 1 and 5 to this Provision.

3.5. Comparable data for the end of the previous accounting year are provided in the column 5 of appendices 1 and 5 to this Provision.

3.6. In case of need reflections of influence of retrospective restatement for the beginning of the previous accounting year the structure of accounting (financial) records joins the additional balance sheet as of the beginning and the end of the previous accounting year.

3.7. In case of creation of the report on financial results of the microcredit company in the form of economic society or partnership, pawnshop, insurance broker, bureau of credit histories, credit rating agency, the investment adviser (appendix 2 to this Provision) the 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 microcredit company in the form of economic society or partnership, pawnshop, insurance broker, bureau of credit histories, credit rating agency, the investment adviser (appendix 13 to this Provision) is used.

3.8. In case of creation of the report on financial results of credit consumer cooperative, agricultural credit consumer cooperative, microcredit company in the form of fund, autonomous nonprofit organization, housing accumulative cooperative (appendix 7 to this Provision) the approximate group of accounts of financial accounting and symbols of the report on financial results according to Articles of the report on financial results of credit consumer cooperative, agricultural credit consumer cooperative, the microcredit company in the form of fund, autonomous nonprofit organization, housing accumulative cooperative (appendix 14 to this Provision) is used.

3.9. 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 article "Other Incomes" or "Other expenses".

3.10. The report on changes of equity of the microcredit company in the form of economic society or partnership, pawnshop, insurance broker, bureau of credit histories, credit rating agency, the investment adviser is constituted according to appendix 15 to this Provision. In case of absence in appendix 15 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 microcredit company in the form of economic society or partnership, pawnshop, insurance broker, bureau of credit histories, credit rating agency, the investment adviser.

3.11. The report on changes of own means of credit consumer cooperative, agricultural credit consumer cooperative, the microcredit company in the form of fund, autonomous nonprofit organization, housing accumulative cooperative is constituted according to appendix 16 to this Provision. In case of lack of the activity description such transaction shall be classified by change of own means in appendix 16 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, microcredit company in the form of fund, autonomous nonprofit organization, housing accumulative cooperative.

3.12. The report on cash flows of the microcredit company in the form of economic society or partnership, pawnshop, insurance broker, bureau of credit histories, credit rating agency, the investment adviser is constituted according to appendix 17 to this Provision.

3.13. The report on cash flows of credit consumer cooperative, agricultural credit consumer cooperative, the microcredit company in the form of fund, autonomous nonprofit organization, housing accumulative cooperative is constituted according to appendix 18 to this Provision.

3.14. In case of creation of the report on target use of means for accounting year the approximate group of accounts of financial accounting and symbols of the report on financial results according to Articles of the report on target use of means of credit consumer cooperative, agricultural consumer cooperative, the microcredit company in the form of fund, autonomous nonprofit organization, housing accumulative cooperative (appendix 19 to this Provision) is used.

3.15. Measure values in the lines for accounting year are given in the column of 4 appendices 2, of 4, of 6, of 7, 9 to this Provision.

3.16. Comparable data for the previous accounting year are provided in the column of 5 appendices 2, of 4, of 6, of 7, 9 to this Provision.

3.17. 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.

3.18. The notes included in structure of accounting (financial) records are constituted according to appendix 10 to this Provision.

3.19. Notes to the indicators of forms of accounting (financial) records having the zero values providing disclosure of transactions which are not performed by the separate not credit financial credit institution to accounting (financial) records are not included.

3.20. Notes text explanations to tables of appendix 10 to this Provision if the separate not credit financial credit institution makes the decision on disclosure of the explaining information are included.

3.21. If the separate not credit financial credit institution does not perform transactions with these or those asset types (obligations), tables or lines of the table of appendix 10 to this Provision connected with such assets (obligations) are not filled in and are not included accounting (financial) records.

3.22. If in tables of appendix 10 to this Provision there is no line for representation of essential assets, obligations, the income or expenses, the separate 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.

3.23. If in tables of appendix 10 to this Provision there is no line for representation of insignificant assets, obligations, the income or expenses, the separate not credit financial credit institution shall include the amounts of the specified assets, obligations, the income or expenses of the line "Other".

3.24. 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.

3.25. For information provided in notes to accounting (financial) records on reporting date or for accounting year the comparative information for the end of the previous accounting year or for the previous accounting year shall be provided.

3.26. Filling of tables of appendix 10 to this Provision is performed according to approximate group of accounts of financial accounting and symbols of the report on financial results for preparation of notes for accounting (financial) records (appendix 20 to this Provision).

Chapter 4. Final provisions

4.1. In case of application of this provision the separate 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".

4.2. This Provision is subject to official publication and becomes effective since January 1, 2018.

4.3. This Provision is applied by the microcredit companies, insurance brokers, credit consumer cooperatives, credit rating agencies, bureau of credit histories since creation of accounting (financial) records for 2018, agricultural credit consumer cooperatives, pawnshops since creation of accounting (financial) records for 2019, investment advisers since creation of accounting (financial) records for 2022, housing accumulative cooperatives since creation of accounting (financial) records for 2025.

Chairman of the Central bank of the Russian Federation

E. S. Nabiullina

Appendix 1

to 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"

(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>






 

The balance sheet of the microcredit company in the form of economic society or partnership, pawnshop, insurance broker, bureau of credit histories, credit rating agency, the investment adviser

 

                                              on __ __________ ____.

 

___________________________________________________________________________

 (full trade name or the reduced trade name)

 

Postal address ____________________________________________________________

 

                                            Form code on OKUD <5>: 0420901

 

                                            Annual

 

                                                               (thousand rubles)

Line number

Name of indicator

Explanations by the lines

On _____ 20 __.

On _____ 20 __.

1

2

3

4

5

Section I. Assets

1

Money




2

The financial assets estimated at fair value through profit or loss




3

The debt financial assets estimated on depreciated cost




4

Investment property and the capital investments in it




5

Intangible assets and the capital investments in them




6

Fixed assets and the capital investments in them




7

Requirements for current tax of profit




8

Deferred tax assets




9

Other financial assets




10

Other assets




11

Total assets




Section II. Obligations

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