INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of February 15, 2018 No. 4722-U

About modification of 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"

1. According to article 4 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, Art. 4456; No. 31, Art. 4830; No. 50, Art. 7562; 2018, No. 1, the Art. 66) 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 February 9, 2018 No. 2) to bring in 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, on December 12, 2017 No. 49220, the following changes.

1.1. In the Chart of accounts of financial accounting for credit institutions:

in Chapter A:

state the account name No. 20208 in the following edition: "Money in ATMs and automatic intakes";

state the account name No. 40824 in the following edition: "Escrow accounts of physical persons, physical persons - nonresidents (depositors) on real estate transactions";

after line of the account No. 47420 to add with line of the following content:

 

"47421

Revaluation of requirements and obligations for supply of precious metals, financial assets (except securities)

And";

 

after line of the account No. 47423 to add with line of the following content:

 

"47424

Revaluation of requirements and obligations for supply of precious metals, financial assets (except securities)

П";

 

4 lines of the account No. 50906 to state the column in the following edition: "П";

4 lines of the account No. 50907 to state the column in the following edition: "And";

after line of the account No. 61214:

exclude the words "Income and Deferred Expenses";

to recognize lines of accounts No. 613, No. 61301, No. 61304, No. 614, No. 61401, No. 61403 invalid;

state the account name No. 70702 in the following edition: "Positive revaluation of the financial assets and financial liabilities estimated at fair value through profit or loss";

state the account name No. 70707 in the following edition: "Negative revaluation of the financial assets and financial liabilities estimated at fair value through profit or loss";

to recognize line of the account No. 91211 of Chapter B invalid.

1.2. In part I:

the first - the fourth Item 19 to state paragraphs in the following edition:

"19. In the Section "Transactions with Securities and Derivative Financial Instruments" account groups on transaction types are allocated: investments in debt securities (except bills of exchange), investments in equity securities, the considered bills of exchange issued by credit institutions securities, derivative financial instruments.

Accounts of the first procedure are opened on investments of credit institutions in securities and according to discounted bills depending on the business model used for management of securities or bills of exchange, and nature of the cash flows provided by terms of the contract on the securities issued by credit institutions - by types of securities.

Investments in securities on accounts of the second procedure are divided on groups of subjects - issuers of securities.

The securities issued by credit institutions are divided on terms of their repayment.";

the third offer of Item 27 to add with words ", except for the transactions made by account holders independently without participation of the accounting worker by means of use of program technical means and the Internet.

1.3. In part II:

the third offer of the paragraph of the thirtieth Item 1.3 to state in the following edition: "On the debit of the account the direction of the amounts on repayment of losses is reflected.";

after Item 2.3 of the word "Account No. 20208" money in ATMs and payment terminals "shall be replaced with words" the Account No. 20208 "Money in ATMs and automatic intakes";

in paragraphs one, the fourth, seventh, eighth Item 2.4 of the word "payment terminals" in the corresponding case shall be replaced with words "automatic intakes" in the corresponding case;

Item 2.12 in paragraph three "general" to exclude the word;

in paragraph three of Item 3.6 of the word "payment terminals" shall be replaced with words "automatic intakes";

in Item 3.21:

in paragraphs four, the sixth, eleventh words", payment terminals and other program technical means" shall be replaced with words "and automatic intakes";

the fifth to state the paragraph in the following edition:

"cash amounts of the money loaded by other credit institution into the ATMs belonging to credit institution in correspondence with the account on the cash accounting in ATMs and automatic intakes";

in paragraph nine of the word "and other program technical means" to exclude;

the tenth to state the paragraph in the following edition:

"cash amounts of the money withdrawn by other credit institution from ATMs and automatic intakes belonging to credit institution in correspondence with the account on the cash accounting in ATMs and automatic intakes";

in paragraphs four, the eleventh, twelfth Item 3.28 of the word "payment terminals" shall be replaced with words "automatic intakes";

in Item 3.59:

the paragraph one to state in the following edition:

"3.59. Purpose of the account - accounting of overdue debt on banking activities and transactions, including on the granted interbank credits, deposits and the other placed means, with allocation of accounts of the second procedure on borrowers - to credit institutions and nonresident banks. Active accounts.";

state paragraph two in the following edition:

"Accounting of reserves on possible losses on banking activities and transactions, including on overdue loans, deposits and the other placed means, is performed on the account No. 32403 "Reserves on possible losses".;

third after words of "overdue debt" to add the paragraph with the words "on banking activities and transactions, including", to add with words ", and other accounts";

the fifth to state the paragraph in the following edition:

"the amounts of the repaid overdue debt on banking activities and transactions, including on the granted interbank credits, deposits and the other placed means, in correspondence with correspondent accounts;";

to state the paragraph of the seventh in the following edition:

"The procedure for conducting analytics is determined by credit institution. Analytics shall provide information on each agreement, the client.";

in Item 3.60:

the paragraph one after words of "interest arrears" to add with the words "on banking activities and transactions, including";

to add paragraph two after words of "overdue debt" with the words "on banking activities and transactions, including";

to state the paragraph of the sixth in the following edition:

"The procedure for conducting analytics is determined by credit institution. Analytics shall provide information on each agreement, the client.";

paragraph one of Item 4.35 after the first offer to add with the offer of the following content: "On the account money and calculations of foreign structures without formation of legal entity are also considered.";

after Item 4.46 of the word "Account No. 40824" of escrow account of physical persons (depositors) on transactions of purchase and sale of real estate "shall be replaced with words" the Account No. 40824 "Escrow accounts of physical persons, physical persons - nonresidents (depositors) on real estate transactions";

the paragraph one of Item 4.47 to state in the following edition:

"4.47. Purpose of the account - the cash accounting on escrow accounts of physical persons, physical persons - nonresidents (depositors) opened for calculations for real estate transactions in accordance with the legislation of the Russian Federation. Passive account.";

in paragraphs second and third item 4. 51, paragraph the second item 4. The paragraph the second Item 4.57 of the word "payment terminals" shall be replaced with words 56, "automatic intakes";

in Item 4.60:

the paragraph one after words of "overdue debt" to add with the words "on banking activities and transactions, including";

state paragraph two in the following edition:

"Accounting of reserves on possible losses on banking activities and transactions, including on overdue loans and the other placed means, is performed on the account No. 45818.";

third after words of "overdue debt" to add the paragraph with the words "on banking activities and transactions, including", to add with the words "and other accounts";

the fourth to state the paragraph in the following edition:

"On the credit of accounts of the second procedure on accounting of overdue debt on banking activities and transactions, including on the loans and the other placed means granted to clients, are reflected:";

to state the paragraph of the eighth in the following edition:

"The procedure for conducting analytics is determined by credit institution. Analytics shall provide information on each agreement, the client.";

in Item 4.61:

the first offer of paragraph one after words of "interest arrears" to add with the words "on banking activities and transactions, including";

to add paragraph two after words of "overdue debt" with the words "on banking activities and transactions, including";

to state the paragraph of the sixth in the following edition:

"The procedure for conducting analytics is determined by credit institution. Analytics shall provide information on each agreement, the client.";

after Item 4.72 to add with words and Item 4.72.1 of the following content:

"Accounts: No. 47421 "Revaluation of requirements and obligations for supply of precious metals, financial assets (except securities)"

No. 47424 "Revaluation of requirements and obligations for supply of precious metals, financial assets (except securities)"

4.72.1. Purpose of accounts - accounting of revaluation of requirements and obligations for supply of precious metals, financial assets (except securities), including foreign currency, from the date of the conclusion of the agreement on date of its execution or on date of the termination of requirements for it and agreement obligations to which the Provision of the Bank of Russia No. 372-P does not extend. Accounting of revaluation is performed according to the International accounting standards enacted in the territory of the Russian Federation according to the order of the Government of the Russian Federation of February 25, 2011 No. 107 "About approval of the Regulations on recognition of International accounting standards and Explanations of International accounting standards for application in the territory of the Russian Federation" (The Russian Federation Code, 2011, No. 10, Art. 1385; 2012, No. 6, Art. 680; 2013, No. 5, Art. 407; No. 36, Art. 4578). The account No. 47421 is active, the account No. 47424 passive.

The amounts of revaluation of requirements and obligations for supply of precious metals, financial assets (except securities), including foreign currency, are reflected in accounts No. 47421, No. 47424 in correspondence with accounts on accounting of the income or expenses.

In case of agreement performance of the amount of revaluation calculations for conversion transactions, derivative financial instruments and other agreements (transactions) by which calculations and delivery are performed not earlier than the next day after day of the conclusion of the agreement (transaction)" or with the account on accounting of disposal and realization are written-off No. 47421, No. 47424 in correspondence with accounts No. 47407 and No. 47408 ".

Recalculation of data of analytics in foreign currency in rubles (revaluation of means in foreign currency) and recalculation of data of analytics in accounting units of mass of precious metal in rubles (revaluation of precious metals) are performed according to Items 17 and 18 of part I of this appendix.

The procedure for conducting analytics is determined by credit institution. Analytics shall provide information on each agreement (transaction).";

in Item 5.9:

the first - the fifth to state paragraphs in the following edition:

"5.9. Purpose of accounts - the cost accounting, connected with acquisition and disposal (realization) of securities (the account No. 50905), calculations for expenses for transactions of loan of securities (accounts No. 50906), activity costs of loan of securities (accounts No. 50907). Accounts No. 50905 and No. 50907 are active, the account No. 50906 passive.

On the debit of the account No. 50905 cost amounts on the information, consulting and other services connected with acquisition or disposal (realization) of securities, paid or accepted by credit institution for payment before acquisition or disposal (realization) of securities are credited.

On the credit of the account No. 50905 of cost amount, connected with acquisition and disposal (realization) of securities, are written off:

in case of acquisition of securities - in correspondence with accounts on accounting of investments in securities, with the account on the expense accounting;

in case of disposal (realization) of securities - in correspondence with the account No. 61210 "Disposal (realization) of securities"; in case of refusal from acquisition or disposal (realization) - in correspondence with the account on the expense accounting.";

to state the paragraph of the seventh in the following edition:

"On the credit of the account No. 50906 the cost amount according to the transaction, the securities connected with provision in loan, in correspondence with the account on the cost accounting on transactions of loan of securities is reflected.";

the tenth and eleventh to state paragraphs in the following edition:

"On the debit of the account No. 50907 the cost amount according to the transaction, the securities connected with provision in loan in correspondence with the account on accounting of calculations for expenses on transactions of loan of securities is reflected.

On the credit of the account No. 50907 write-off of the cost amounts according to the transaction relating to current month in correspondence with the account on the expense accounting is reflected.";

in Item 5.11:

the second and third offer of paragraph one to state in the following edition: "Account No. 51232 passive. Account No. 51233 active.";

third to state the paragraph in the following edition:

"On the debit of the account No. 51232 the amounts of increase in fair value of bills of exchange within cumulative negative revaluation of bills of exchange in correspondence with the account on accounting of revaluation of the financial assets and financial liabilities estimated at fair value through profit or loss, the amounts of revaluation of the disposed bills of exchange of correspondence with the account on accounting of disposal (realization) of securities are reflected.";

the fifth to state the paragraph in the following edition:

"On the credit of the account No. 51233 the amounts of decrease in fair value of bills of exchange within cumulative positive revaluation of bills of exchange in correspondence with the account on accounting of revaluation of the financial assets and financial liabilities estimated at fair value through profit or loss, the amounts of revaluation of the disposed bills of exchange of correspondence with the account on accounting of disposal (realization) of securities are reflected.";

in Item 5.12:

add paragraph two with words ", with the account on accounting of disposal (realization) of securities";

the fourth after words of "the cost of bills of exchange" to add the paragraph with the words "within cumulative negative revaluation of bills of exchange";

to add the paragraph of the sixth with words ", with the account on accounting of disposal (realization) of securities";

to add the paragraph of the eighth after words of "the cost of bills of exchange" with the words "within cumulative positive revaluation of bills of exchange";

in Item 6.12:

the second offer of paragraph one to add with words ", and also the money which arrived from acquirers of shares (shares) in their payment";

the paragraph the fifth after the words "calculations are conducted" to add with the words "on each share purchaser (shares) of credit institution";

after Item 6.21:

words "Income and deferred expenses of the Account: to exclude No. 613 "Deferred revenues" No. 614 "Deferred expenses";

declare Item 6.22 invalid;

in paragraph one of Item 8.14 of the word "Balance sheet accounts" to replace with the word "Accounts";

paragraphs twenty third - the twenty seventh Item 9.22 to recognize invalid.

1.4. In part III:

the fourth offer of the paragraph of the thirty eighth Item 2.1 to exclude;

the thirteenth Item 3.2 to add the paragraph with words: ", except for the transactions made by account holders independently without participation of the accounting worker by means of use of program technical means and the Internet;

to declare the paragraph of the sixth of Item 4.2 invalid;

the fifth Item 4.3 to add the paragraph with the offer of the following content: "Forming and storage in electronic form of the certificate of quantity and total sums of source accounting documents created and which are stored in electronic form on each account is allowed.";

add Item 4.6 with the paragraph of the following content:

"Forming and storage in electronic form of cover of the folder of the stitched documents is allowed.".

1.5. In the List of pair accounts on which the balance on opposite, appendices 1 to appendix can change:

after line of accounts No. 47419, No. 47420 to add with line of the following content:

"

47421	Revaluation of requirements and obligations for supply of precious metals, financial assets (except securities)	And
47424	Revaluation of requirements and obligations for supply of precious metals, financial assets (except securities)	П

";

after line of accounts No. 70615, No. 70616 to add with line of the following content:

"

70702	Positive revaluation of the financial assets and financial liabilities estimated at fair value through profit or loss	П
70707	Negative revaluation of the financial assets and financial liabilities estimated at fair value through profit or loss	And

 ".

1.6. In appendix 3 to appendix:

the paragraph one of Item 1 after the words "on the accounts below" to add with the words "except for the transactions made by account holders independently without participation of the accounting worker by means of use of program technical means and the Internet";

to state line of the account No. 40824 in the following edition: "No. 40824 of the Escrow account of physical persons, physical persons - nonresidents (depositors) on real estate transactions";

to recognize lines of accounts No. 613, No. 614 invalid.

1.7. In appendix 6 to appendix:

in Chapter A:

3 lines of the account No. 20208 to state the column in the following edition: "Money in ATMs and automatic intakes";

3 lines of the account No. 40824 to state the column in the following edition: "Escrow accounts of physical persons, physical persons - nonresidents (depositors) on real estate transactions";

after line of the account No. 47420 to add with line of the following content:

"

47421

Revaluation of requirements and obligations for supply of precious metals, financial assets (except securities)"

And

";

after line of the account No. 47423 to add with line of the following content:

"

47424

Revaluation of requirements and obligations for supply of precious metals, financial assets (except securities)"

П

";

4 lines of the account No. 50906 to state the column in the following edition: "П";

4 lines of the account No. 50907 to state the column in the following edition: "And";

after line 314:

exclude the words "Income and Deferred Expenses";

lines of accounts No. 613, as No. 61301, No. 61304, line 315, of line of accounts No. 614, No. 61401, No. 61403, line 316 to recognize invalid;

3 lines of the account No. 70702 to state the column in the following edition: "Positive revaluation of the financial assets and financial liabilities estimated at fair value through profit or loss";

3 lines of the account No. 70707 to state the column in the following edition: "Negative revaluation of the financial assets and financial liabilities estimated at fair value through profit or loss";

to recognize line of the account No. 91211 of Chapter B invalid;

after the table of Chapter G to add with words

"Head                    Chief accountant

"__" ____________ ____".

2. This Instruction becomes effective after 10 days after day of its official publication <1>, except for provisions for which this Item establishes other terms of their introduction in force.

--------------------------------

<1> It is officially published on the website of the Bank of Russia 16.03.2018.

Paragraphs the fifth - the eighth subitem 1. 1, paragraphs the forty ninth - the fifty fifth subitem 1. 3, subitem 1 paragraph two. 5, paragraphs of the fifth and sixth of subitem 1.7 of Item 1 become effective since July 1, 2018.

Paragraphs the ninth - the thirteenth subitem 1. 1, paragraphs two - the sixth subitem 1. 2, paragraphs the fifteenth - the twenty ninth, thirty fifth - the forty eighth, fifty sixth - the seventy eighth, eighty second - the eighty fourth subitem 1. 3, paragraph the fourth subitem 1. 6, paragraphs of the seventh - the eleventh subitem 1.7 of Item 1 become effective since January 1, 2019.

Paragraphs the fourteenth and fifteenth subitem 1. 1, paragraph third subitem 1. 5, paragraphs the twelfth and thirteenth subitem 1.7 of Item 1 become effective since January 1, 2020.

 

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