INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of October 31, 2017 No. 4594-U

About modification of the Instruction of the Bank of Russia of September 4, 2013 No. 3054-U "About procedure for creation by credit institutions of annual accounting (financial) accounts

1. According to article 57 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), article 43 of the Federal law "About Banks and Banking Activity" (in edition of the Federal Law of February 3, 1996 No. 17-FZ) (Sheets of the Congress of People's Deputies of RSFSR and the Supreme Council of RSFSR, 1990, No. 27, Art. 357; Russian Federation Code, 1996, No. 6, Art. 492; 1998, No. 31, Art. 3829; 1999, No. 28, Art. 3459, Art. 3469; 2001, No. 26, Art. 2586; No. 33, Art. 3424; 2002, No. 12, Art. 1093; 2003, No. 27, Art. 2700; No. 50, Art. 4855; No. 52, Art. 5033, Art. 5037; 2004, No. 27, Art. 2711; No. 31, Art. 3233; 2005, No. 1, Art. 18, Art. 45; No. 30, Art. 3117; 2006, No. 6, Art. 636; No. 19, Art. 2061; No. 31, Art. 3439; No. 52, Art. 5497; 2007, No. 1, Art. 9; No. 22, Art. 2563; No. 31, Art. 4011; No. 41, Art. 4845; No. 45, Art. 5425; No. 50, Art. 6238; 2008, No. 10, Art. 895; 2009, No. 1, Art. 23; No. 9, Art. 1043; No. 18, Art. 2153; No. 23, Art. 2776; No. 30, Art. 3739; No. 48, Art. 5731; No. 52, Art. 6428; 2010, No. 8, Art. 775; No. 27, Art. 3432; No. 30, Art. 4012; No. 31, Art. 4193; No. 47, Art. 6028; 2011, No. 7, Art. 905; No. 27, Art. 3873, Art. 3880; No. 29, Art. 4291; No. 48, Art. 6730; No. 49, Art. 7069; No. 50, Art. 7351; 2012, No. 27, Art. 3588; No. 31, Art. 4333; No. 50, Art. 6954; No. 53, Art. 7605, Art. 7607; 2013, No. 11, Art. 1076; No. 19, Art. 2317, Art. 2329; No. 26, Art. 3207; No. 27, Art. 3438, Art. 3477; No. 30, Art. 4084; No. 40, Art. 5036; No. 49, Art. 6336; No. 51, Art. 6683, Art. 6699; 2014, No. 6, Art. 563; No. 19, Art. 2311; No. 26, Art. 3379, Art. 3395; No. 30, Art. 4219; No. 40, Art. 5317, Art. 5320; No. 45, Art. 6144, Art. 6154; No. 49, Art. 6912; No. 52, Art. 7543; 2015, No. 1, Art. 37; No. 17, Art. 2473; No. 27, Art. 3947, Art. 3950; No. 29, Art. 4355, Art. 4357, Art. 4385; No. 51, Art. 7243; 2016, No. 1, Art. 23; No. 15, Art. 2050; No. 26, Art. 3860; No. 27, Art. 4294, Art. 4295; 2017, No. 14, Art. 2000; No. 18, Art. 2661, Art. 2669; No. 25, Art. 3596; No. 30, Art. 4456; No. 31, the Art. 4754), articles 13 and 14 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) and 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 27, 2017 No. 28) to bring in the Instruction of the Bank of Russia of September 4, 2013 No. 3054-U "About procedure for creation by credit institutions of annual accounting (financial) accounts", registered by the Ministry of Justice of the Russian Federation on November 1, 2013 No. 30303, on December 16, 2014 No. 35196, on November 3, 2015 No. 39599, on November 11, 2016 No. 44307, the following changes.

1.1. The paragraph one of Item 1.5 to state in the following edition:

"1.5. Annual accounts the reporting forms established by appendix 1 to the Instruction of the Bank of Russia of November 24, 2016 No. 4212-U "About the list, forms and procedure for creation and representation of forms of the reporting of credit institutions in the Central bank of the Russian Federation", to No. registered by the Ministry of Justice of the Russian Federation on December 14, 2016 44718, on March 29, 2017 No. 46155, and information are included.".

1.2. In Item 1.6:

state paragraph two in the following edition:

"balance of credit institution for the December 31 constituted according to group of accounts of financial accounting for creation of balance of credit institution on appendix form 6 to appendix to the Provision of the Bank of Russia of February 27, 2017 No. 579-P "About the Chart of accounts of financial accounting for credit institutions and procedure for its application", to No. registered by the Ministry of Justice of the Russian Federation on March 20, 2017 46021, on July 20, 2017 No. 47474 (further - the Provision No. 579-P);";

word in paragraph three of "appendix 7 to appendix to the Provision No. 385-P" shall be replaced with words "appendices 5 to appendix to the Provision No. 579-P";

word in paragraph five of "appendix 13 to appendix to the Provision No. 385-P" shall be replaced with words "appendices 11 to appendix to the Provision No. 579-P".

1.3. In Item 2.1:

in the paragraph the second subitem 2.1.1 of the word of "Item 1.9 of part I of appendix to the Provision No. 385-P" shall be replaced with words "Item 9 of part I of appendix to the Provision No. 579-P";

in subitem 2.1.3 of the word "Provision No. 385-P" shall be replaced with words "Provision No. 579-P";

in subitem 2.1.4 of the word "in credit institutions of appendix to the Provision No. 385-P" shall be replaced with words "for credit institutions of appendix to the Provision No. 579-P".

1.4. Add Item 3.1 with subitems 3.1.3 and 3.1.4 of the following content:

"3.1.3. Credit institutions have the right to reflect only essential adjusting events after reporting date connected with obtaining after reporting date of the source documents confirming the income and expenses from making of the transactions connected with ensuring activities of credit institution, to reporting date and (or) determining (specifying) cost works, services, assets on such transactions.

3.1.4. The criterion of materiality for reflection in financial accounting of the adjusting events after reporting date specified in subitem 3.1.3 of this Item makes no more than 5 percent from the amount reflected on the corresponding symbol of the report on financial results for accounting year without events after reporting date.".

1.5. In Item 3.2:

in the paragraph the second subitem 3.2.5 of the word of "appendix 12 to appendix to the Provision No. 385-P" shall be replaced with words "appendices 10 to appendix to the Provision No. 579-P";

in subitem 3.2.6:

in paragraph one of the word "to the Provision No. 385-P" shall be replaced with words "to the Provision No. 579-P";

paragraphs two and third to state in the following edition:

"Based on source accounting documents for reflection in financial accounting of events after reporting date memorial orders marked of "SPOD" which are located in documents of day are constituted in one copy.

The sheet of turnovers on reflection of events after reporting date is located in separate having sewed "Annual accounts for ____ year". In same having sewed the standard forms of synthetic accounting specified in Item 1.6 of this Instruction with all documents on creation of annual accounts are located.".

2. This Instruction is subject to official publication, becomes effective since January 1, 2018 and is applied since creation of annual accounts for 2017.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info