It is registered
Ministry of Justice
Russian Federation
On April 21, 2020 No. 58153
of March 24, 2020 No. 713-P
About the chart of accounts of financial accounting for not credit financial credit institutions and procedure for its application
This Provision based on Item 14.1 of 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; 2019, No. 29, the Art. 3857) (further - the Federal Law "About the Central Bank Russian Federation (Bank of Russia)"), 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; 2019, No. 30, the Art. 4149) (further - the Federal Law "About Financial Accounting") and solutions of the Board of directors of the Bank of Russia (the minutes of the Board of directors of the Bank of Russia of March 20, 2020 No. 6) establish the Chart of accounts of financial accounting for not credit financial credit institutions and procedure for its application.
1. Not credit financial credit institutions shall keep financial accounting according to the Chart of accounts of financial accounting for not credit financial credit institutions (appendix 1 to this Provision) and Procedure for application of the Chart of accounts of financial accounting for not credit financial credit institutions (appendix 2 to this Provision).
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".
2. This Provision becomes effective since January 1, 2023.
3. From the date of entry into force of this provision to recognize invalid:
Provision of the Bank of Russia of September 2, 2015 No. 486-P "About the Chart of accounts of financial accounting in not credit financial credit institutions and procedure for its application", registered by the Ministry of Justice of the Russian Federation on October 7, 2015 No. 39197;
Instruction of the Bank of Russia of December 27, 2016 No. 4247-U "About modification of the Provision of the Bank of Russia of September 2, 2015 No. 486-P "About the Chart of accounts of financial accounting in not credit financial credit institutions and procedure for its application", registered by the Ministry of Justice of the Russian Federation on December 28, 2016 No. 45012;
Instruction of the Bank of Russia of March 22, 2018 No. 4745-U "About modification of the Provision of the Bank of Russia of September 2, 2015 No. 486-P "About the Chart of accounts of financial accounting in not credit financial credit institutions and procedure for its application", registered by the Ministry of Justice of the Russian Federation on April 16, 2018 No. 50777;
Instruction of the Bank of Russia of April 25, 2019 No. 5133-U "About modification of the Provision of the Bank of Russia of September 2, 2015 No. 486-P "About the Chart of accounts of financial accounting in not credit financial credit institutions and procedure for its application", registered by the Ministry of Justice of the Russian Federation on May 24, 2019 No. 54722;
the paragraph of the sixth is cancelled
Chairman of the Central bank of the Russian Federation
E. S. Nabiullina
Appendix 1
to the Provision of the Bank of Russia of March 24, 2020 No. 713-P "About the Chart of accounts of financial accounting for not credit financial credit institutions and procedure for its application"
See the Chart of accounts of financial accounting for not credit financial credit institutions (80Kb In original language)
Appendix 2
to the Provision of the Bank of Russia of March 24, 2020 No. 713-P "About the Chart of accounts of financial accounting for not credit financial credit institutions and procedure for its application"
1. Not credit financial credit institution the working chart of accounts of financial accounting based on the Chart of accounts of financial accounting for not credit financial credit institutions (further - the Chart of accounts) provided by this appendix affirms.
2. Not credit financial credit institution keeps financial accounting of transactions by means of double record on the interconnected accounts of financial accounting included in the working chart of accounts of financial accounting.
Data on accounts of synthetic accounting shall correspond to turnovers and account balances of analytics.
3. Accounts in the Chart of accounts have sign: active or passive.
Balance sheet accounts without sign of the account are entered into the Chart of accounts for control over timely reflection of transactions. As of the end of day in which transactions were made there shall not be account balances without account sign.
4. In analytics on the accounts of the second procedure determined in the List of pair accounts on which the balance on opposite can change (part IV of this appendix) by not credit financial credit institution pair personal accounts are opened. Remaining balance availability only on one personal account from open couple - active or passive is allowed. Reflection of transaction by not credit financial credit institution begins on personal account, the having balance (remaining balance). If on personal account the balance (remaining balance) opposite to account sign is formed (on the passive account debit or on active credit), it shall be transferred by not credit financial credit institution accounting entry to pair personal account on accounting of means. If the balance (remaining balance) on both pair personal accounts was formed, the smaller balance is transfered by not credit financial credit institution to account with big balance accounting entry.
Education in accounting of debit balance according to the passive account or credit according to the active account is not allowed.
5. Accounts in foreign currency are opened by not credit financial credit institution on any accounts of the Chart of accounts on which foreign currency transactions are considered. Account of foreign currency transactions is kept by not credit financial credit institution on the same accounts of the second procedure on which transactions in rubles, with opening of separate personal accounts in foreign currencies are considered.
Number of the personal account opened for accounting of foreign currency transactions joins three-digit code of foreign currency according to the All-Russian Classification of Currencies (ARCC).
Number of the personal account opened for accounting of transactions in currency of the Russian Federation joins sign of ruble "810".
6. Accounts of analytics are operated by not credit financial credit institution in foreign currency or in foreign currency and rubles. Accounts of synthetic accounting are operated only in rubles.
Recalculation by not credit financial data structure of analytics in foreign currency in rubles (revaluation of means in foreign currency) is performed by multiplication of the amount of foreign currency by the official rate of foreign currency in relation to ruble established by the Bank of Russia according to Item 15 of article 4 of the Federal law "About the Central Bank Russian Federation (Bank of Russia)" (further - the official rate of foreign currency), for transaction date in foreign currency, and also on reporting date of revaluation of means in foreign currency.
For transaction date in foreign currency, and also on reporting date of revaluation of means in foreign currency the amounts, advance payments except for received and issued and advance payment for the delivered goods, the performed works and the rendered services considered on balance sheet accounts on accounting of settlings with the nonresident organizations for economic activities shall be subject.
When maintaining accounts by the not credit financial credit institution only in foreign currency the result of remaining balance on all personal accounts in foreign currencies of the balance sheet account of the second procedure shall be reflected in bookkeeping registers and in standard forms of analytical and synthetic accounting in rubles on the official rate of foreign currency. These data shall be used by not credit financial credit institution for analytics reconciliation with synthetic accounting.
All foreign currency transactions made by not credit financial credit institution shall be reflected in the balance sheet only in rubles. According to the decision of not credit financial credit institution in foreign currency not credit financial credit institution shall develop special accounting registers for additional control and operation analysis.
7. The concepts "resident", "nonresident" are applied in this appendix in the values established by Items 6 and 7 of part 1 of article 1 of the Federal Law of December 10, 2003 No. 173-FZ "About currency control and currency exchange control" (The Russian Federation Code, 2003, No. 50, Art. 4859; 2019, No. 49, Art. 6957).
8. Accounts on accounting of reserves under impairment (N№10630, 10631, 20321, 20505, 20506, 20615, 20805, 30410, 30607, 31003, 45517, 45717, 46017, 46117, 46217, 46317, 46417, 46517, 46617, 46717, 46817, 46917, 47017, 47117, 47217, 47317, 47425, 47702, 47904, 47905, 48027, 48107, 48207, 48311, 48410, 48510, 48610, 48710, 48810, 48910, 49010, 49110, 49210, 49310, 49410, 49510, 50240, 50241, 50242, 50243, 50244, 50245, 50246, 50248, 50419, 50420, 50421, 50422, 50423, 50424, 50425, 50426, 50732, 50733, 50734, 50735, 50736, 50737, 50908, 51332, 51333, 51334, 51335, 51336, 51337, 51338, 51518, 51519, 51520, 51521, 51522, 51523, 51524, 60111, 60112, 60113, 60114, 60115, 60206, 60324) intend for accounting of movement of forming (additional accrual), recovery (reduction) of reserves under impairment. Accounts are passive. Forming (additional accrual) of reserves is reflected on the credit of accounts in correspondence with the account on the expense accounting on forming of reserves under impairment. On the debit of accounts on accounting of reserves under impairment recovery (reduction) of reserves in correspondence with the account on accounting of the income from recovery of reserves under impairment, write-off (partial or complete) book value of assets, unreal to collection, is reflected.
Analytics are kept in currency of the Russian Federation. Analytics shall provide information on the created reserves concerning property objects, and also assets (requirements).
9. In case of application of the Chart of accounts by not credit financial credit institution it is recorded the property of legal entities which is at it separately from the property belonging to it on the property right.
10. Not credit financial credit institution - the founder of management the assets and liabilities which are in trust management, and also arising on them the income and expenses on the balance sheet accounts provided by Chapter A of part II of this appendix as though they were operated by not credit financial credit institution are reflected. Analytics shall provide isolation of the assets and liabilities which are in trust management, and also arising on them the income and expenses.
11. Symbols of the income and expenses of the report on financial results of not credit financial credit institution are given in parts V-VIII of this appendix.
Not credit financial credit institutions applying 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" registered by the Ministry of Justice of the Russian Federation on December 11, 2017 No. 49203, on January 14, 2019 No. 53337, on June 17, 2019 No. 54943, on November 25, 2019 No. 56612 (further - the Provision of the Bank of Russia No. 612-P), apply the symbols of the income and expenses of the report on financial results for the separate not credit financial credit institutions provided by appendix 2 to the Provision of the Bank of Russia No. 612-P.
Account No. 102 "Authorized capital, deposits and fees of not credit financial credit institutions"
1.1. Purpose of the account - accounting by the not credit financial credit institution of the authorized capital, deposits and fees of this not credit financial credit institution. Not credit financial credit institution which is joint-stock company shall record on the account No. 10207. Not credit financial credit institution which is limited liability company shall record on the account No. 10208. Not credit financial credit institution which is non-profit organization shall record on the account No. 10209. Not credit financial credit institution which is the unitary enterprise shall record on the account No. 10211. Not credit financial credit institution which is partnership shall record on the account No. 10212. Accounts of N№10207 - 10209, 10211, 10212 passive.
On the credit of accounts of N№10207 - 10209, 10211, 10212 the amounts of receipts of the authorized capital (cumulative contribution, authorized capital, the share capital) of correspondence with settlement accounts, accounts on accounting of property, on accounting of cash desk (fees of physical persons), on accounting of settlings with shareholders, participants, unitholders are reflected.
On the debit of accounts of N№10207 - 10209, 10211, 10212 the amounts of reduction of the authorized capital (cumulative contribution, authorized fund, the share capital) are reflected:
in case of return of means of the authorized capital by the not credit financial credit institution which is limited liability company, to the disposed participants - in correspondence with the account on accounting of cash desk (physical persons), with settlement accounts, with accounts on accounting of settlings with shareholders, participants, unitholders;
in case of return of means of the share capital by the not credit financial credit institution which is partnership, to the disposed participants - in correspondence with the account on accounting of cash desk (physical persons), with settlement accounts, with accounts on accounting of settlings with shareholders, participants, unitholders;
in case of repayment of the redeemed shares of the authorized capital (shares) - in correspondence with the account on accounting of own shares of the authorized capital (shares) redeemed by not credit financial credit institution.
Analytics are determined by accounts on accounting of the authorized capital (cumulative contribution, authorized capital) by not credit financial credit institution. Not credit financial credit institutions other than public joint stock company, open personal accounts for each shareholder (participant).
The account No. 105 "Own shares of the authorized capital (share) redeemed by not credit financial credit institution"
1.2. On the account No. 105 accounts of the second procedure are operated:
in not credit financial credit institution which is joint-stock company - on accounting of the redeemed shares;
in not credit financial credit institution which is limited liability company - on accounting of the redeemed shares.
Accounts No. 10501 and No. 10502 active.
On the debit of accounts No. 10501 and No. 10502 the amounts of the redeemed shares (shares) of participants in the amount of actual costs on their acquisition without change of size of the authorized capital in correspondence with the account on accounting of cash desk (on physical persons), with settlement accounts, with accounts on accounting of settlings with shareholders, participants, unitholders are reflected.
On the credit of accounts No. 10501 and No. 10502 the amounts are reflected:
in case of reduction of the authorized capital - in correspondence with accounts on accounting of the authorized capital, on accounting of the added capital and on accounting of retained earnings;
in case of sale by not credit financial credit institution of the redeemed shares (shares) to other participants, shareholders - in correspondence with the account on accounting of cash desk (physical persons), with settlement accounts, and also with accounts on accounting of the added capital and on accounting of retained earnings.
In analytics in not credit financial credit institution which is joint-stock company personal accounts on types of shares are operated; in not credit financial credit institution which is limited liability company one personal account is kept.
Account No. 106 "Added capital"
1.3. Purpose of the account - accounting of the added capital. Accounts of N№10601 - 10603, 10609, 10611, 10612, 10614, 10619, 10621, 10622, 10624, 10627, 10628, 10630, 10631 passive; accounts of N№10605, 10610, 10613, 10620, 10623, 10625, 10626, 10629 active.
On the account No. 10601 the surplus (reduction) of cost of the fixed assets, assets in the form of right to use relating to fixed assets in case of revaluation is considered. The account corresponds to the account on fixed asset accounting (except the earth), the account on accounting of fixed asset depreciation (except the earth), the account on accounting of the property received in finance lease, the account on accounting of reduction of the added capital by the deferred profit tax.
On the account No. 10602 the income in type of excess of share placing price (realization of shares) over their nominal value received during the forming and increase in the authorized capital of not credit financial credit institution is considered.
On the debit of accounts No. 10601 and No. 10602 of the amount are reflected only in case:
repayments at the expense of the means considered on the account No. 10601, of the amounts of reduction in cost of the fixed assets which came to light by results of their revaluation;
the directions in case of disposal of fixed asset object of the amounts of its revaluation less account balance on accounting of reduction of the added capital by the deferred profit tax into the account on accounting of retained earnings;
the directions of the amounts considered on accounts No. 10601 and No. 10602, on increase in the authorized capital of the not credit financial credit institutions which are the commercial organizations;
the directions of the amounts considered on the account No. 10602, on repayment of losses.
Analytics on the account on accounting of the added capital No. 10601 are kept by not credit financial credit institution on objects of the revaluated fixed assets. Analytics on the account on accounting of the added capital No. 10602 are determined by not credit financial credit institution.
On the account No. 10603 positive revaluation of the securities estimated at fair value through other comprehensive income is considered.
On the credit of the account No. 10603 the amounts of excess of fair value of securities over their book value of correspondence with accounts on accounting of positive differences of revaluation of the securities estimated at fair value through other comprehensive income are reflected.
On the debit of the account No. 10603 the amounts are reflected:
reduction of positive revaluation of the securities estimated at fair value through other comprehensive income in correspondence with accounts on accounting of positive differences of revaluation of the securities estimated at fair value through other comprehensive income;
positive revaluation of the securities estimated at fair value through other comprehensive income in case of their disposal (realization) in correspondence with accounts on accounting of the income (except percentage) from transactions with the acquired debt securities, on accounting of the income from transactions with the acquired equity securities.
On the account No. 10605 negative revaluation of the securities estimated at fair value through other comprehensive income is considered.
On the debit of the account No. 10605 the amounts of excess of book value of securities over their fair value of correspondence with accounts on accounting of negative differences of revaluation of the securities estimated at fair value through other comprehensive income are reflected.
On the credit of the account No. 10605 the amounts are reflected:
reduction of negative revaluation in correspondence with accounts on accounting of negative differences of revaluation of the securities estimated at fair value through other comprehensive income;
negative revaluation of the securities estimated at fair value through other comprehensive income in case of their disposal (realization) in correspondence with accounts on the expense accounting (except percentage) on transactions with the acquired debt securities, according to the expense accounting on transactions with the acquired equity securities.
Analytics are determined by accounts No. 10603 and No. 10605 by not credit financial credit institution.
On the account No. 10609 the amount of the deferred profit tax in the added capital which will reduce the income tax which is subject to payment in the budget system of the Russian Federation in future accounting periods is considered. The account corresponds to the account on accounting of deferred tax asset on deductible temporary differences or to the account on accounting of deferred tax liability.
On the account No. 10610 the amount of the deferred profit tax in the added capital which will increase the income tax which is subject to payment in the budget system of the Russian Federation in future accounting periods is considered. The account corresponds to accounts on accounting of deferred tax liability or on accounting of deferred tax asset on deductible temporary differences and on accounting of increase in value of fixed assets in case of revaluation.
On the account No. 10611 the surplus (reduction) of cost of intangible assets in case of revaluation is considered. The account corresponds to accounts on accounting of intangible assets, on accounting of depreciation of intangible assets and on accounting of reduction of the added capital by the deferred profit tax.
On the debit of the account No. 10611 of the amount are written off only in case:
repayments at the expense of the means considered on the account No. 10611, of the amounts of reduction in cost of the intangible assets which came to light by results of its revaluation;
the directions in case of disposal of intangible asset of the amounts of its revaluation less account balance on accounting of reduction of the added capital by the deferred profit tax into the account on accounting of retained earnings.
Analytics on the account on accounting of the added capital No. 10611 are kept on the revaluated objects of intangible assets.
On the account No. 10612 reduction of obligations (increase in requirements) of not credit financial credit institution for payment of long-term employee benefits upon termination of labor activity in case of revaluation is considered. On the account No. 10613 increase in obligations (reduction of requirements) of not credit financial credit institution for payment of long-term employee benefits upon termination of labor activity in case of revaluation is considered.
On the credit of the account No. 10612 the amounts of reduction of obligations (increase in requirements) of not credit financial credit institution for payment of the long-term employee benefits upon termination of labor activity which are not limited to the fixed payments, determined in case of revaluation on the basis of experience and projections concerning demographic and financial factors, profitability (profitability) of the pension plan assets created at the expense of the amounts of the payments which are earlier directed by not credit financial credit institution of non-state pension fund, insurance company, of correspondence with accounts on accounting of obligations on payment of long-term employee benefits and on accounting of requirements for payment of long-term employee benefits are reflected.
On the debit of the account No. 10612 the amounts which are earlier saved up as a result of reduction of obligations (increase in requirements) of not credit financial credit institution for payment of long-term employee benefits upon termination of labor activity in case of revaluation of correspondence with accounts on accounting of obligations on payment of long-term employee benefits and on accounting of requirements for payment of long-term employee benefits are written off.
On the debit of the account No. 10613 the amounts of increase in obligations (reduction of requirements) of not credit financial credit institution for payment of the long-term employee benefits upon termination of labor activity which are not limited to the fixed payments owing to the adjustments determined on the basis of experience and projections concerning demographic and financial factors, profitability (profitability) of the assets created at the expense of the amounts of the payments which are earlier directed by not credit financial credit institution of non-state pension fund, insurance company, of correspondence with accounts on accounting of obligations on payment of long-term employee benefits and on accounting of requirements for payment of long-term employee benefits are reflected.
On the credit of the account No. 10613 the amounts which are earlier saved up as a result of increase in obligations (reduction of requirements) of not credit financial credit institution for payment of long-term employee benefits upon termination of labor activity in case of revaluation of correspondence with accounts on accounting of obligations on payment of long-term employee benefits and on accounting of requirements for payment of long-term employee benefits are written off.
In case of decision making by not credit financial credit institution about liquidation of obligations (requirements) for payment of the long-term employee benefits upon termination of labor activity which are not limited to the fixed payments, and the termination of contracts with non-state pension fund, insurance company the remaining balance which is registered on accounts No. 10612 and No. 10613, less belonging to obligations (requirements) for payment of employee benefits upon termination of labor activity, not limited fixed by payments, account balance on accounting of reduction (increase) of the added capital at the deferred profit tax, is written off into the account on accounting of retained earnings (uncovered loss).
Analytics are determined by accounts No. 10612 and No. 10613 by not credit financial credit institution. Analytics shall provide information on payment types and by the signed contracts with non-state pension fund, insurance company.
On the account No. 10614 the non-paid financing provided to the organization by shareholders (participants) is considered. On the credit of the account No. 10614 the received non-paid financing in correspondence with accounts on the cash accounting and other accounts depending on type of non-paid financing is reflected. On the debit of the account No. 10614 the directions of the amounts on repayment of losses are reflected.
Analytics on the account No. 10614 are determined by not credit financial credit institution.
Account transactions of N№10619, 10620, 10622 - 10625 are reflected according to Chapters 2 - 5 Provisions of the Bank of Russia of October 5, 2015 No. 496-P "Industry standard of financial accounting of the hedging by not credit financial credit institutions" registered by the Ministry of Justice of the Russian Federation on October 30, 2015 No. 39570, on September 7, 2017 No. 48108, on November 25, 2019 No. 56612 (further - the Provision of the Bank of Russia No. 496-P), Chapters 2 and 8 of the Provision of the Bank of Russia No. 612-P.
On accounts No. 10622 and No. 10623 also revaluation of the financial assets (except securities, the issued (placed) loans and bank deposits) estimated at fair value through other comprehensive income is considered.
Analytics on accounts of N№10619, 10620, 10622 - 10625 are determined by not credit financial credit institution.
On the account No. 10621 deposits to property of not credit financial credit institution are considered.
The account corresponds to accounts on the cash accounting and other accounts depending on contribution type.
On the credit of the account No. 10621 the amounts of receipts of the made contributions to property to correspondence with accounts on accounting of cash desk (are reflected in case of introduction of deposits by physical persons), with settlement accounts and other accounts depending on contribution type.
On the debit of the account No. 10621 the amounts of reduction of deposits to property including directed to repayment of losses are reflected.
Analytics are determined by the account No. 10621 by not credit financial credit institution.
On accounts No. 10626 and No. 10627 the revaluation reflecting the change of fair value of the financial liability caused by changes of credit risk according to the obligation is considered.
On accounts No. 10628 and No. 10629 positive (negative) revaluation of the money issued (placed) according to the loan agreement or bank deposit, estimated at fair value through other comprehensive income is considered.
On accounts No. 10630 and No. 10631 reserves under impairment on the financial assets estimated at fair value through other comprehensive income are considered.
Analytics - 10631 are determined by accounts of N№10626 by not credit financial credit institution.
Account No. 107 "Reserve and other funds"
1.4. Purpose of the account - accounting of means of reserve fund and other funds formed by not credit financial credit institution, and also accounting of means of the created reserve on payments on the basis of shares with calculations with equity instruments. Accounts No. 10701 and No. 10703 passive.
On the credit of the account No. 10701 the amounts directed to forming (replenishment) of reserve fund of correspondence with accounts on accounting of profit of last year, on accounting of retained earnings, on accounting of target financing of non-profit organizations are reflected.
On the debit of the account No. 10701 the amounts of use of means of reserves of not credit financial credit institution are reflected.
On the credit of the account No. 10703 are reflected:
the amounts directed to forming (replenishment) of the funds formed by not credit financial credit institution in correspondence with accounts on accounting of profit of last year, on accounting of retained earnings, on accounting of target financing of non-profit organizations;
the amounts directed to forming of reserve on payments on the basis of the shares with calculations with equity instruments, of correspondence with the account on the expense accounting connected with ensuring activities.
On the debit of the account No. 10703 the amounts are reflected:
uses of means of funds in correspondence with the account on accounting of uncovered losses;
recovery (reduction) of the created reserve on payments on the basis of shares with calculations with equity instruments in correspondence with the account on accounting of the income connected with transactions on ensuring activities;
uses of means of reserve on payments on the basis of shares with calculations with equity instruments in correspondence with accounts on accounting of the capital.
Analytics are determined by accounts No. 10701 and No. 10703 by not credit financial credit institution.
Accounts: No. 108 "Retained earnings"
No. 109 "Uncovered loss"
1.5. Purpose of accounts - accounting of the amounts of the profit which is not distributed between shareholders (participants) (the account No. 10801), and uncovered loss (accounts No. 10901). Account No. 10801 passive; account No. 10901 active.
On the credit of the account No. 10801 the profit amounts left according to the decision of annual meeting of shareholders (participants) at the disposal of not credit financial credit institution (except for the amounts directed to forming of reserves), the dividends which were not demanded by shareholders (participants) and also the amounts of the added capital are reflected (the account No. 10601), the direction of own funds for replenishment of pension reserves and pension accruals and income distribution from investment of means of pension reserves and pension accruals into structure of own means.
On the debit of the account No. 10801 of the amount are written off in case of the direction of retained earnings:
on increase in the authorized capital;
on replenishment of reserves;
on repayment of losses;
on charge of dividends (the part of profit distributed between participants);
on the direction of own means or the property used for implementation of authorized activities on replenishment of pension reserves and pension accruals;
on income distribution from investment of means of pension reserves and pension accruals into structure of own means.
On the account No. 10901 the loss of not credit financial credit institution reflected in annual accounting (financial) accounts in year to its covering is considered.
On the debit of the account No. 10901 the loss amount approved by annual meeting of shareholders (participants) of correspondence with the account on accounting of loss of last year is reflected.
On the credit of the account No. 10901 settled amounts of loss in correspondence with the account on accounting of the added capital are reflected (the account No. 10602), accounts on accounting of reserve fund, on accounting of retained earnings, on accounting of profit of last year.
On accounts No. 10801 and No. 10901 the accounting entries connected with correction of the revealed material mistakes of previous years are also performed.
Analytics on accounts on accounting of retained earnings, uncovered loss are determined by not credit financial credit institution.
Account No. 110 "Target financing of non-profit organizations"
1.6. Purpose of the account - accounting of target receipts (financial support) of participants (founders) of non-profit organizations, including the membership fees. Account No. 11001 passive.
On the debit of the account No. 11001 write-off of the amounts of the membership fees of unitholders of non-profit organization of correspondence with accounts on accounting of the amounts of uncovered loss, on accounting reserve and other funds is reflected.
On the credit of the account No. 11001 receipts of the membership fees of unitholders of non-profit organization in correspondence with accounts on the cash accounting, on accounting of settlings with shareholders, participants, unitholders are reflected.
Analytics are determined by not credit financial credit institution.
The account No. 111 "Dividends (distribution of part of profit between participants)"
1.7. Purpose of the account - accounting of the amounts of the added dividends (the distributed part of profit between participants). Account No. 11101 active.
On the debit of the account No. 11101 the amounts of the added interim dividends and dividends added according to the decision of annual meeting of shareholders (participants) (the distributed part of profit between participants), in correspondence with the account on accounting of settlings with shareholders, participants, unitholders are reflected.
On the credit of the account No. 11101 the amounts of the added interim dividends and dividends added according to the decision of annual meeting of shareholders (participants) (the distributed part of profit between participants), in correspondence with the account on accounting of retained earnings after the decision of annual meeting of shareholders (participants) on payment (announcement) of dividends are written off (distribution of part of profit between participants).
Analytics are determined by not credit financial credit institution.
Account No. 112 "Adjustment of the authorized capital, share premium, deposits to property of not credit financial credit institution"
1.8. Purpose of the account - accounting of adjustment amount of the authorized capital, share premium, deposits to property of not credit financial credit institution according to IFRS (IAS) 29 "Financial reporting in hyper inflation economy" 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 registered by the Ministry of Justice of the Russian Federation on February 2, 2016 No. 40940, on August 1, 2016 No. 43044. Account No. 11201 passive.
On the credit of the account No. 11201 receipt of adjustment amount of the authorized capital and share premium of not credit financial credit institution on the date of entry into force of this provision in correspondence with the retained earnings account (uncovered losses) is reflected.
On the debit of the account No. 11201 reduction of adjustment amount of the authorized capital of not credit financial credit institution in correspondence with the retained earnings account (uncovered losses) in cases of reduction of the authorized capital is reflected, including:
in case of return of means of the authorized capital by the not credit financial credit institution created in the form of limited liability company, to the disposed participants;
in case of repayment of the redeemed shares of the authorized capital (shares).
Analytics are determined by not credit financial credit institution.
Money
The account No. 202 "Cash and checks (including travel checks) which nominal value is specified in foreign currency"
2.1. The balance sheet account of the first procedure No. 202 shall join the accounts of the second procedure intended for accounting of availability and movement of the cash belonging to not credit financial credit institution in rubles and foreign currency. Accounts of N№20202, 20203, 20209 active.
Account No. 20202 "Cash desk of not credit financial credit institution"
2.2. Purpose of the account - the cash accounting in the rubles and foreign currency which are in operational cash desk of not credit financial credit institution (branch) and separate internal structural divisions.
On the debit of the account No. 20202 receipt of cash liquidity in rubles and foreign currency on transactions is reflected. On the credit of the account No. 20202 write-off of cash liquidity in rubles and foreign currency on transactions is reflected.
In analytics separate personal accounts are operated: on operational cash desk of not credit financial credit institution (branch), on separate internal structural divisions of not credit financial credit institution, and also on currency types.
The account No. 20203 "Checks (including travel checks) which nominal value is specified in foreign currency"
2.3. Purpose of the account - accounting of the checks belonging to not credit financial credit institution (including travel checks) which nominal value is specified in foreign currency.
On the debit of the account No. 20203 nominal value of the checks (including travel checks) in foreign currency purchased (paid) by not credit financial credit institution (including from physical persons) in correspondence with settlement accounts, with the account on accounting of cash desk is reflected.
On the credit of the account No. 20203 nominal value of the checks (including travel checks) in foreign currency sold by not credit financial credit institution in correspondence with settlement accounts, with the account on accounting of cash desk, the account on the cash accounting in transit is reflected.
In analytics separate personal accounts by types of checks (including travel checks) which nominal value is specified in foreign currency, and to types of foreign currencies are operated.
Account No. 20209 "Money in transit"
2.4. Purpose of the account - accounting of money transfers, including cash, in the rubles and foreign currency which are not enlisted to destination yet.
On the debit of the account No. 20209 the amounts of the cash sent to the organization of correspondence with settlement accounts with buyers and suppliers and other debtors, and also the amounts of the money sent by the organization of correspondence with the account on accounting of cash desk, with settlement accounts are reflected.
On the credit of the account No. 20209 write-off of the amounts in case of cash receipt to destination, transfer on settlement accounts of the organization is made.
Analytics are determined by not credit financial credit institution. Analytics shall provide information on each receiver to whom cash, and on currency types is sent.
Precious metals and natural gemstones
Account No. 203 "Precious metals"
2.5. On the account No. 203 availability and movement of precious metals, including in physical shape are considered. Accounts of N№20302, 20303, 20305, 20308, 20315, 20316, 20322 - 20324, 20326, 20328, 20330 active; accounts of N№20321, 20325, 20327, 20329, 20331 passive.
Analytics of transactions with precious metals are kept by types of precious metals (gold, platinum, silver) in accounting units net (for gold) or ligaturny (for platinum and silver) the mass of metal or in double assessment (in rubles and accounting units of net or ligaturny weight).
Accounts: No. 20302 "Gold"
No. 20303 "Other precious metals (except gold)"
2.6. Purpose of accounts - accounting of the precious metals including transferred to storage in the organization.
On the debit of accounts No. 20302 and No. 20303 are reflected the cost of the precious metals acquired by not credit financial credit institution on the terms of physical delivery, and also the amount of positive difference from revaluation of precious metals in correspondence with the account on accounting of the income from transactions with precious metals.
On the credit of accounts No. 20302 and No. 20303 are reflected the cost of the precious metals sold by not credit financial credit institution on the terms of physical delivery, and also the amount of negative difference from revaluation of precious metals in correspondence with with the account on the expense accounting from transactions with precious metals.
Analytics shall provide separate personal accounts on storages in which there are ingots of precious metals.
Account No. 20305 "Precious metals in transit"
2.7. On the account No. 20305 precious metals in transit are considered. Account of transactions is kept similar to the cash accounting in transit (the account No. 20209).
Account No. 20308 "Precious metals in coins and commemorative medals"
2.8. Purpose of the account - accounting of cost of the coins and commemorative medals containing precious metals.
On the debit of the account No. 20308 the cost of the coins and commemorative medals containing precious metals at the acquisition price according to prisoners not credit financial credit institution transactions of purchase and sale is reflected.
On the credit of the account No. 20308 cost on sales price of the coins and commemorative medals containing precious metals on which not credit financial credit institution concludes bargains of purchase and sale, in correspondence with the account of disposal (realization) of property is reflected.
Analytics are determined by not credit financial credit institution.
Accounts: No. 20315 "Deposit accounts in precious metals (except for physical shape) in credit institutions"
No. 20316 "Deposit accounts in precious metals (except for physical shape) in nonresident banks"
No. 20321 "Reserves under impairment"
No. 20322 "Percent into deposit accounts in precious metals (except for physical shape) in credit institutions"
No. 20323 "Percent into deposit accounts in precious metals (except for physical shape) in nonresident banks"
No. 20324 "The adjustments increasing the cost of deposit accounts in precious metals (except for physical shape) in credit institutions"
No. 20325 "The adjustments reducing the cost of deposit accounts in precious metals (except for physical shape) in credit institutions"
No. 20326 "The adjustments increasing the cost of deposit accounts in precious metals (except for physical shape) in nonresident banks"
No. 20327 "The adjustments reducing the cost of deposit accounts in precious metals (except for physical shape) in nonresident banks"
No. 20328 "The revaluation increasing the cost of deposit accounts in precious metals (except for physical shape) in credit institutions"
No. 20329 "The revaluation reducing the cost of deposit accounts in precious metals (except for physical shape) in credit institutions"
No. 20330 "The revaluation increasing the cost of deposit accounts in precious metals (except for physical shape) in nonresident banks"
No. 20331 "The revaluation reducing the cost of deposit accounts in precious metals (except for physical shape) in nonresident banks"
2.9. Purpose of accounts - accounting of account transactions of N№20315, 20316, 20321 - 20331 according to the Provision of the Bank of Russia of October 1, 2015 No. 493-P "Industry standard of financial accounting by not credit financial credit institutions of transactions on issue (placement) of money according to loan agreements and bank deposit agreements", the registered Ministry of Justice of the Russian Federation on October 15, 2015 No. 39330, on December 20, 2016 No. 44834, on September 5, 2017 No. 48082, on September 7, 2017 No. 48108, on November 25, 2019 No. 56612 (further - the Provision of the Bank of Russia No. 493-P), the Provision of the Bank of Russia No. 612-P.
Account No. 204 "Natural gemstones"
2.10. Purpose of the account - accounting of availability and movement of the natural gemstones belonging to not credit financial credit institution. Accounts No. 20401 and No. 20403 active.
Account No. 20401 "Natural gemstones"
2.11. Purpose of the account - stock accounting of natural gemstones which are owned by not credit financial credit institution. The account is not used for accounting of jewelry from natural gemstones.
On the debit of the account No. 20401 purchase of natural gemstones according to the concluded bargains of purchase and sale in correspondence with accounts on accounting of settlings with suppliers and contractors, with accounts on the cash accounting is reflected.
On the credit of the account No. 20401 the cost of the natural gemstones transferred according to the sales agreement in correspondence with the account of disposal (realization) of property is reflected.
Analytics shall provide accounting of natural gemstones by types, and also accounting of the gemstones which are in own storages and transferred to storage to credit institutions.
Account No. 20403 "Natural gemstones in transit"
2.12. On the account No. 20403 natural gemstones in transit are considered. Account of transactions is kept similar to the cash accounting in transit (the account No. 20209).
Settlement accounts in credit institutions and nonresident banks
Account No. 205 "Settlement accounts in credit institutions and nonresident banks"
2.13. "Settlement accounts in credit institutions and nonresident banks" shall join in the balance sheet account of the first of about 205 the accounts of the second procedure intended for the cash accounting on settlement accounts in credit institutions and nonresident banks. Accounts of N№20501, 20502, 20507, 20508 active; accounts of N№20503 - 20506 passive.
Accounts: No. 20501 "Settlement accounts in credit institutions"
No. 20502 "Settlement accounts in nonresident banks"
2.14. Purpose of accounts - the cash accounting in rubles and foreign currency on settlement accounts in credit institutions and nonresident banks.
On the debit of accounts No. 20501 and No. 20502 are reflected:
money in authorized capital payment of not credit financial credit institution;
payments from securities sale;
the obtained and returned credits and loans;
payments from clients and other debtors;
receipts on financial and economic activities.
On the credit of accounts No. 20501 and No. 20502 are reflected:
the issued loans and the repaid credits;
the placed deposits in credit institutions and nonresident banks;
money transfers for acquisition of securities;
receipt of cash;
money transfers in payment of taxes, in off-budget and other funds, in payment of the amounts of percent and the commissions;
payments for transactions of insurance (joint insurance) and reinsurance;
payments for pension activities, payments to clients;
payments on financial and economic activities.
Analytics are kept according to each settlement account.
Accounts: No. 20503 "The credit obtained according to the procedure of payment under the settlement account (overdraft) in credit institutions"
No. 20504 "The credit obtained according to the procedure of payment under the settlement account (overdraft) in nonresident banks"
2.15. Purpose of accounts - accounting of the credits obtained in case of lack of means of rubles and foreign currency on settlement accounts in credit institutions and nonresident banks.
On the debit of accounts No. 20503 and No. 20504 repayment of the credits obtained in case of lack of means on the settlement account including the added percent, in correspondence with settlement accounts in credit institutions and nonresident banks is reflected.
On the credit of accounts No. 20503 and No. 20504 the amounts of the credits obtained in case of lack of means on the settlement account of correspondence with settlement accounts in credit institutions and nonresident banks, and also charge of percent in correspondence with the account on accounting of interest expenses are reflected.
Analytics are kept separately on each creditor and the agreement.
Accounts: No. 20505 "Reserves under impairment on money on settlement accounts in credit institutions"
No. 20506 "Reserves under impairment on money on settlement accounts in nonresident banks"
2.16. Purpose of accounts - reflection of reserves under impairment on money on settlement accounts in credit institutions and nonresident banks.
On the credit of accounts No. 20505 and No. 20506 the amounts of the created reserve, and also the amount of the additionally accrued reserve of correspondence with the account on the expense accounting on forming of reserves under impairment are charged.
On the debit of accounts No. 20505 and No. 20506 the reserve amounts of correspondence with the account on accounting of the income from recovery of reserves under impairment are written off, in case of impossibility of collection - in correspondence with settlement accounts.
Analytics are determined by not credit financial credit institution.
Accounts: No. 20507 "The added percent on money on settlement accounts in credit institutions"
No. 20508 "The added percent on money on settlement accounts in nonresident banks"
2.17. Purpose of accounts - accounting of the interest incomes added on the amount of balance in cash on settlement accounts including on the amount of not reduced balance in cash on settlement accounts.
On the debit of accounts No. 20507 and No. 20508 the amounts of the added percent of correspondence with the account on accounting of interest incomes are reflected.
On the credit of accounts No. 20507 and No. 20508 the amounts drawn interest in correspondence with accounts on the cash accounting on the settlement account in credit institutions and nonresident banks are reflected.
Analytics are determined by not credit financial credit institution.
The deposits placed in credit institutions and nonresident banks
The account No. 206 "The deposits placed in credit institutions and nonresident banks"
2.18. Purpose of the account - accounting of the deposits placed in credit institutions and nonresident banks. Accounts of N№20601 - 20604, 20607 - 20610, 20617, 20618 active; accounts of N№20605, 20606, 20611 - 20616, 20619, 20620 passive.
The deposits placed in credit institutions and nonresident banks are reflected in accounts of financial accounting according to Chapter 2 of the Provision of the Bank of Russia No. 493-P, Chapter 4 of the Provision of the Bank of Russia No. 612-P.
On accounts No. 20601 and No. 20602 the deposits placed in credit institutions and nonresident banks are considered.
On the debit of accounts No. 20601 and No. 20602 the placed deposits in correspondence with accounts on the cash accounting and settlement accounts are reflected.
On the credit of accounts No. 20601 and No. 20602 are reflected:
the amounts of the returned deposits of correspondence with accounts on the cash accounting, settlement accounts;
the amounts, impossible to collection, in correspondence with provision accounts under impairment in case of reserve availability.
The added deposit interests are reflected in accounts No. 20603 and No. 20604.
On the debit of accounts No. 20603 and No. 20604 the amounts of the added percent of correspondence with the account on accounting of interest incomes are reflected.
On the credit of accounts No. 20603 and No. 20604 the amounts drawn interest, belonging to current month, in correspondence with accounts on accounting of calculations for deposit interests in credit institutions and nonresident banks are reflected.
Expense amounts, deposits connected with placement in credit institutions and nonresident banks are reflected in accounts No. 20605 and No. 20606.
On the credit of accounts No. 20605 and No. 20606 the amounts of the added other expenses (costs according to the transaction) in correspondence with the account on accounting of the commission expenses and costs on the transaction reducing interest incomes are reflected.
On the debit of accounts No. 20605 and No. 20606 the amounts of the listed money of payment of other expenses (costs according to the transaction) in correspondence with the account No. 20607 or with accounts on the cash accounting, settlement accounts are reflected.
The transferred amounts of payment of other expenses (costs according to the transaction) or the amounts of acknowledged obligations on payment of the other expenses (costs according to the transaction) connected with placement of deposits in credit institutions and nonresident banks including on account of future periods are reflected in accounts No. 20607 and No. 20608.
On the debit of accounts No. 20607 and No. 20608 the amounts of the listed money of payment of other expenses (costs according to the transaction) in correspondence with accounts on the cash accounting, with settlement accounts are reflected.
On the credit of accounts No. 20607 and No. 20608 write-off of the amounts of the other expenses (costs according to the transaction) relating to current month in correspondence with accounts No. 20605 and No. 20606 is reflected.
On accounts of N№20609 - 20612 value adjustments of deposits are considered.
On the debit of accounts of N№20609 - 20612 the amounts of value adjustments of deposits of correspondence with the account of the adjustment increasing interest incomes are reflected.
On the credit of accounts of N№20609 - 20612 the amounts of value adjustments of deposits of correspondence with the account of the adjustment reducing interest incomes are reflected.
The received deposit interests are reflected in accounts No. 20613 and No. 20614.
On the credit of accounts No. 20613 and No. 20614 the amounts drawn interest in correspondence with accounts on the cash accounting, with settlement accounts are reflected.
On the debit of accounts No. 20613 and No. 20614 the amounts drawn interest, belonging to current month, in correspondence with accounts No. 20603 and No. 20604 are reflected.
On accounts No. 20615 and No. 20616 reserves under impairment on deposits are considered.
On the credit of accounts No. 20615 and No. 20616 the amounts of the created reserve under impairment, and also the amounts of the additionally accrued reserve of correspondence with the account on the expense accounting on forming of reserves under impairment are charged.
On the debit of accounts No. 20615 and No. 20616 the amounts of reserves under impairment in correspondence with the account on accounting of the income from recovery of reserves under impairment are written off, in case of impossibility of collection - in correspondence with accounts on accounting of deposits.
On accounts No. 20617 and No. 20618 positive revaluation of the money placed on bank deposit agreement, estimated at fair value is considered.
On accounts No. 20619 and No. 20620 negative revaluation of the money placed on bank deposit agreement, estimated at fair value is considered.
Analytics are kept on each bank deposit agreement (deposit).
Account No. 208 "Special accounts"
Accounts: No. 20801 "Letters of credit"
No. 20802 "Checkbooks"
No. 20803 "Special bank accounts"
No. 20804 "Cash documents"
2.19. Purpose of accounts - the cash accounting in the rubles and foreign currency which are in the territory of the Russian Federation and beyond its limits in letters of credit, checkbooks, payment documents, on special bank accounts. Accounts of N№20801 - 20804 active.
On the debit of the account No. 20801 transfer of money in letters of credit in correspondence with settlement accounts, accounts on accounting of the raised funds is reflected.
On the credit of the account No. 20801 the amounts of use of letters of credit of correspondence with settlement accounts with suppliers and other creditors, and also write-off of the amounts for the provision account of correspondence with the provision account under impairment are reflected.
On the debit of the account No. 20802 deposition in case of issue of the checkbook in correspondence with settlement accounts, accounts on accounting of cash desk of the organization is reflected.
On the credit of the account No. 20802 payment of the checks issued by the organization in correspondence with accounts on accounting of settlings with suppliers and other creditors, and also write-off of the amounts for the provision account of correspondence with the provision account under impairment is reflected.
On the debit of the account No. 20803 transfer of money on special bank accounts in correspondence with settlement accounts, accounts on accounting of cash desk of the organization is reflected.
On the credit of the account No. 20803 the amounts of disposal of money from special bank accounts in correspondence with settlement accounts, and also write-off of the amounts for the provision account of correspondence with the account on accounting of reserve under impairment are reflected.
On the debit of the account No. 20804 purchase of other cash documents in correspondence with settlement accounts, accounts on accounting of cash desk of the organization, the account on accounting of settlings with suppliers and contractors is reflected.
On the credit of the account No. 20804 the amounts of use of other cash documents of correspondence with settlement accounts with suppliers and other creditors are reflected.
Analytics are kept according to each letter of credit, the checkbook, the special bank account or the payment document.
Account No. 20805 "Reserves under impairment"
2.20. Purpose of the account - reflection of reserves under impairment on special accounts. Account No. 20805 passive.
On the credit of the account No. 20805 the amounts of the created reserve, and also the amount of the additionally accrued reserve of correspondence with the account on the expense accounting on forming of reserves under impairment are charged.
On the debit of the account No. 20805 the reserve amounts in case of receipt of the amounts into special accounts of correspondence with the account on accounting of the income from recovery of reserves under impairment are written off, in case of impossibility of collection - in correspondence with special accounts.
Analytics are determined by not credit financial credit institution.
The account No. 20806 "The added percent on money on special bank accounts"
2.21. Purpose of the account - accounting of the interest incomes added on the amount of balance in cash on special bank accounts, including for the amount of not reduced balance in cash on special bank accounts. Account No. 20806 active.
On the debit of the account No. 20806 the amounts of the added percent of correspondence with the account on accounting of interest incomes are reflected.
On the credit of the account No. 20806 the amounts drawn interest in correspondence with the account on the cash accounting on the special bank account are reflected.
Analytics are determined by not credit financial credit institution.
Account No. 303 "Intraeconomic requirements and obligations"
3.1. Purpose of the account - generalization of information on all types of settlings with branches, representations, departments and separate divisions of not credit financial credit institution, including about calculations for the allocated property, for mutual leave of material values, selling products, works, services, on transfer of expenses on all-management activity, on compensation to employees of divisions.
The account is used also for the organization of separate accounting in non-state pension funds.
Account No. 30305 passive; account No. 30306 active.
On the credit of accounts No. 30305 and No. 30306 are reflected:
the amounts which are written-off on accounting of the added capital, profit, the income from passive accounts on accounting of financial and economic activities and from accounts on accounting of the obligations transferred by head office of not credit financial credit institution (branch);
cash amounts of the money received from head office of not credit financial credit institution (branch);
the amount credited into accounts on accounting of assets, property, losses, expenses, on active accounts on accounting of financial and economic activities and into accounts on accounting of the requirements received from head office of not credit financial credit institution (branch);
the amounts by results of settlement of reciprocal debt according to intraeconomic requirements and obligations.
On the debit of accounts No. 30305 and No. 30306 are reflected:
the amounts which are written-off on accounting of assets, property, losses, expenses from active accounts on accounting of financial and economic activities and from accounts on accounting of the requirements transferred by head office of not credit financial credit institution (branch);
the amount credited into accounts on accounting of the added capital, profit, the income, on passive accounts on accounting of financial and economic activities and into accounts on accounting of the obligations received from head office of not credit financial credit institution (branch);
cash amounts of the money transferred to head office to not credit financial credit institution (branch) in correspondence with the account on the cash accounting in transit or with the account on accounting of cash desk;
the amounts by results of settlement of reciprocal debt according to intraeconomic requirements and obligations.
Analytics on accounts are kept on each branch, representation, department or separate division of the organization.
Not credit financial credit institution establishes reflection in financial accounting of results of settlement of reciprocal debt by at the same time passive and active accounting entries. Unilateral offsetting of remaining balance only by one branch (head office) of not credit financial credit institution is not allowed.
Account No. 304 "Account for clearing implementation"
3.2. Purpose of the account - the cash accounting and (or) precious metals of participants of clearing and the other persons provided by the Federal Law of February 7, 2011 No. 7-FZ "About clearing, clearing activities and the central partner" (The Russian Federation Code, 2011, No. 7, Art. 904; 2018, No. 53, the Art. 8440) intended for execution and (or) the ensuring obligation fulfillment allowed to clearing and also obligations on the payment of remuneration of the clearing organization and other organizations providing the conclusion and execution of transactions.
Account No. 30410 "Reserves under impairment"
3.3. Purpose of the account - reflection of reserves under impairment on means on the clearing bank accounts opened in credit institutions, the clearing organizations and also reserves under impairment on the means transferred into the clearing account of the clearing organization, participants of clearing. Account No. 30410 passive.
On the credit of the account No. 30410 the amounts of the created reserve under impairment, and also the amounts of the additionally accrued reserve under impairment in correspondence with the account on the expense accounting on forming of reserves under impairment are charged.
On the debit of the account No. 30410 the reserve amounts under impairment of correspondence with the account on accounting of the income from recovery of reserves under impairment are written off, in case of impossibility of collection - in correspondence with accounts for clearing implementation.
Analytics are determined by not credit financial credit institution.
The account No. 30416 "Means on clearing bank accounts for obligation fulfillment and individual clearing providing"
3.4. Purpose of the account - accounting by the clearing organizations (including the clearing organizations performing functions of the central partner) money and (or) precious metals (including being subject of individual clearing providing) on their clearing bank accounts opened in the credit institutions which perfrom calculations following the results of clearing intended for execution and (or) the ensuring obligation fulfillment allowed to clearing and also obligations on remuneration payment to the clearing organizations and other organizations providing the conclusion and execution of transactions. Account No. 30416 active.
Analytics are kept on personal accounts according to each clearing bank account opened based on bank account agreement.
The account No. 30418 "Means on clearing bank accounts of collective clearing providing (guarantee fund)"
3.5. Purpose of the account - accounting by the clearing organizations (including the clearing organizations performing functions of the central partner) being on their clearing bank accounts opened in credit institutions which perfrom calculations following the results of clearing, money and (or) the precious metals of participants of clearing and other persons brought in collective clearing providing (guarantee fund). Account No. 30418 active.
Analytics are kept on personal accounts according to each clearing bank account opened based on bank account agreement.
Accounts: No. 30420 "Means for obligation fulfillment, allowed to clearing, and individual clearing providing"
No. 30421 "Means of the nonresidents for obligation fulfillment allowed to clearing and individual clearing providing"
3.6. Purpose of accounts - accounting in the clearing organizations (including in the clearing organizations performing functions of the central partner) money and (or) precious metals (including being subject of individual clearing providing) participants of clearing and other residents (the accounts No. 30420) and participants of clearing and other nonresidents (the accounts No. 30421) enlisted on the clearing account and intended for execution and (or) the ensuring obligation fulfillment allowed to clearing and also obligations on the payment of remuneration of the clearing organization and other organizations providing the conclusion and execution of transactions. Accounts No. 30420 and No. 30421 passive.
Analytics are determined by the clearing organization. According to each clearing account opened on the balance sheet account No. 30416, analytics shall provide information on the money and (or) precious metals intended for obligation fulfillment, allowed to clearing, the money and (or) precious metals which are subject of individual clearing providing on each participant of clearing and the other person who brought them on the clearing bank account.
Accounts: No. 30422 "Means for collective clearing providing (guarantee fund)"
No. 30423 "Means of nonresidents for collective clearing providing (guarantee fund)"
3.7. Purpose of accounts - accounting in the clearing organizations (including in the clearing organizations performing functions of the central partner) money and (or) precious metals of participants of clearing and other residents (accounts No. 30422) and participants of clearing and other nonresidents (the accounts No. 30423) brought by them in collective clearing providing (guarantee fund), and also included in structure of collective clearing providing (guarantee fund) of the income on deposits in which the money and (or) precious metals constituting guarantee fund are placed. Accounts No. 30422 and No. 30423 passive.
Analytics are determined by the clearing organization. According to each clearing account opened on the balance sheet account No. 30418, analytics shall provide information on the money and (or) precious metals which are subject of collective clearing providing (guarantee fund) on each participant of clearing who brought them on the clearing account, and also receipt of information on each participant of clearing and to the other person about the income included in structure of collective clearing providing (guarantee fund) on the deposits specified in paragraph one of this Item.
The account No. 30424 "The means in the clearing organizations intended for obligation fulfillment, allowed to clearing and individual clearing providing"
3.8. Purpose of the account - the cash accounting and (or) the precious metals transferred into the clearing account of the clearing organization which are used for execution and (or) the ensuring obligation fulfillment allowed to clearing (including individual clearing providing), and also obligations on the payment of remuneration of the clearing organization and other organizations providing the conclusion and execution of transactions. Account No. 30424 active.
Analytics are determined by not credit financial credit institution. Analytics shall provide information on each clearing account on which money and (or) precious metals are listed.
The account No. 30425 "The means in the clearing organizations intended for collective clearing providing (guarantee fund)"
3.9. Purpose of the account - the cash accounting and (or) the precious metals transferred into the clearing account of the clearing organization, in the form of fee in collective clearing providing (guarantee fund) for ensuring obligation fulfillment, the income allowed to clearing, and also included in structure of guarantee fund on deposits in which the money and (or) precious metals constituting guarantee fund are placed. Account No. 30425 active.
Analytics are determined by not credit financial credit institution. Analytics shall provide information on each clearing account on which money transfer and (or) precious metals is performed, and also included in transfer in structure of guarantee fund of the income on the deposits specified in paragraph one of this Item.
Account No. 30426 "Reflection of results of clearing"
3.10. Purpose of the account - accounting in the clearing organization of obligations (requirements) of participants of clearing and other persons following the results of clearing and their execution.
Analytics are determined by the clearing organization.
The account No. 30427 "The means of collective clearing providing (guarantee fund) placed in deposits in credit institutions"
3.11. Purpose of the account - accounting of money by the clearing organizations and (or) the precious metals of collective clearing providing (guarantee fund) placed in deposits in credit institutions. Account No. 30427 active.
Analytics are kept on personal accounts by bank deposit agreements.
Account No. 306 "Calculations for broker transactions"
3.12. Purpose of the account - accounting of calculations for the transactions with securities made based on the signed agreements of the order or the commission.
The account No. 30601 "Means of clients on broker transactions with securities and other financial assets"
3.13. Purpose of the account - accounting of means of clients and settlings with clients and the third parties on broker transactions which transactions of not credit financial credit institutions with securities and other financial assets for the account and at the request of clients based on the signed agreements of the order or the commission are. Transactions are reflected within the available means in the account. Account No. 30601 passive.
On the credit of the account No. 30601 are reflected:
the means which arrived from clients under agreements for acquisition by the not credit financial credit institution of securities or other financial assets at the third parties on payment of future commission fee in correspondence with the settlement account of not credit financial credit institution, with the account of cash desk (for physical persons);
the means which arrived from security sale or other financial assets based on agreements on carrying out broker transactions in correspondence with settlement accounts or other settlement accounts with buyers of securities or other financial assets, with accounts on accounting of clearing transactions or with accounts on accounting of settlings with the exchanges, with the account of cash desk (for physical persons).
On the debit of the account No. 30601 are written off:
the funds transferred on security purchase or other financial assets for clients based on agreements on carrying out broker transactions in correspondence with settlement accounts or settlement accounts with sellers of securities, with accounts on accounting of clearing transactions or with accounts on accounting of settlings with the exchanges;
the means returned to clients under unexecuted agreements on carrying out broker transactions in correspondence with accounts on the cash accounting, including with the account of cash desk (for physical persons);
the funds transferred to clients under the performed agreements in correspondence with accounts on the cash accounting, including with the account of cash desk (for physical persons);
money which is charged off from clients as commission fee under the performed agreements in correspondence with the account on accounting of the commission and similar income.
In analytics personal accounts under each agreement on carrying out broker transactions are operated.
Account No. 30602 "Calculations of not credit financial organizations principals (consignors) for broker transactions with securities and other financial assets"
3.14. Purpose of the account - accounting in not credit financial organization principal (consignor) of settlings with legal entities for carrying out transactions by them on purchase and security sale or other financial assets for the account and at the request of this not credit financial credit institution based on the signed agreements of the order or the commission. Account No. 30602 active.
On the debit of the account No. 30602 outstanding amounts of brokers are reflected:
in case of transfer to agreements brokers of means for acquisition of securities or other financial assets and on payment of their future commission fee in correspondence with settlement accounts;
for the securities realized by brokers based on contracts in correspondence with the account on accounting of disposal (realization) of securities, other financial assets in correspondence with accounts on accounting of investments in other financial assets.
On the credit of the account No. 30602 are written off:
outstanding amounts of brokers in case of return of means by them under unexecuted contracts in correspondence with settlement accounts;
the amounts spent by brokers for acquisition of securities or other financial assets for this not credit financial credit institution under agreements of correspondence with accounts on accounting of investments in securities or other financial assets;
outstanding amounts of brokers in case of receipt of means from them under the performed contracts in correspondence with settlement accounts;
the amounts spent for payment of commission fee to the performed agreements brokers, of correspondence with the account on the cost accounting, connected with acquisition and securities sale.
In analytics personal accounts under each agreement of the order or the commission are operated.
The account No. 30606 "Means of nonresident clients on broker transactions with securities and other financial assets"
3.15. Purpose of the account - accounting in the authorized not credit financial organizations of means of nonresident clients and settlings with them and the third parties for the broker transactions made based on the signed agreements of the order or the commission. Operations are performed within the available means on the account. Account No. 30606 passive.
The operating mode of the account is determined according to the characteristic of the account No. 30601.
Account No. 30607 "Reserves under impairment"
3.16. Purpose of the account - reflection of reserves under impairment on the funds transferred by the principal (consignor) to the broker based on the signed agreements of the order or the commission. Account No. 30607 passive.
On the credit of the account No. 30607 the amounts of the created reserve, and also the amount of the additionally accrued reserve of correspondence with the account on the expense accounting on forming of reserves under impairment are charged.
On the debit of the account No. 30607 the reserve amounts of correspondence with the account on accounting of the income from recovery of reserves under impairment are written off, in case of impossibility of collection - in correspondence with the account on accounting of calculations for the transactions with securities made based on the signed agreements of the order or the commission.
Analytics are determined by not credit financial credit institution.
Account No. 310 "Settlings with intermediaries in servicing of issues of securities"
Accounts: No. 31001 "Settlings with intermediaries in servicing of issues of securities"
No. 31002 "Settlings with intermediaries in servicing of issues of securities" No. 31003 "Reserves under impairment"
3.17. Purpose of accounts - accounting of the settlings with intermediaries connected with release and security circulation. Account No. 31001 active; accounts No. 31002 and No. 31003 passive.
Analytics are determined by not credit financial credit institution.
Acquisition cash flows
Account No. 356 "Acquisition cash flows"
Accounts: No. 35601 "Acquisition cash flows according to the life insurance contracts classified as insurance concerning which for date of recognition there is no considerable probability that subsequently they will become burdensome"
No. 35602 "Acquisition cash flows according to the life insurance contracts classified as investment, with conditions of discretionary participation concerning which for date of recognition there is no considerable probability that subsequently they will become burdensome"
No. 35603 "Acquisition cash flows according to the burdensome life insurance contracts classified as insurance"
No. 35604 "Acquisition cash flows according to the burdensome life insurance contracts classified as investment"
No. 35605 "Acquisition cash flows according to the remained life insurance contracts classified as insurance"
No. 35606 "Acquisition cash flows according to the remained life insurance contracts classified as investment"
3.18. Purpose of accounts - accounting of acquisition cash flows:
according to the life insurance contracts classified as insurance concerning which for date of recognition there is no considerable probability that subsequently they will become burdensome, on the account No. 35601;
according to the life insurance contracts classified as investment, with conditions of discretionary participation concerning which for date of recognition there is no considerable probability that subsequently they will become burdensome, on the account No. 35602;
according to the burdensome life insurance contracts classified as insurance, under the account No. 35603;
according to the burdensome life insurance contracts classified as investment, under the account No. 35604;
according to the remained life insurance contracts classified as insurance, under the account No. 35605;
according to the remained life insurance contracts classified as investment, under the account No. 35606.
Accounts of N№35601 - 35606 active.
On the debit of accounts of N№35601 - 35606 acquisition cash flows are reflected (remuneration to the insurance intermediary) in case of initial recognition in correspondence with the account on accounting of calculations with insurance agents for remuneration, the account on accounting of calculations with insurance brokers for remuneration.
On the credit of accounts of N№35601 - 35606 the derecognition of the asset recognized earlier concerning acquisition cash flows on agreement performance in correspondence with accounts on accounting of cash flows on execution of OChSP is reflected.
Analytics are determined by not credit financial credit institution.
The account No. 35607 "Acquisition cash flows under the withheld (transferred) agreements of life reinsurance"
3.19. Purpose of the account - accounting of acquisition cash flows under the withheld (transferred) agreements of life reinsurance. Account No. 35607 passive.
On the credit of the account No. 35607 the reinsurance commission which is subject to obtaining by the insurer from the overcautious person in case of initial recognition in correspondence with the account No. 48044 is reflected.
On the debit of the account No. 35607 acquisition cash flows in correspondence with accounts No. 37003 and No. 37004 are reflected.
Analytics are determined by not credit financial credit institution.
Accounts: No. 35608 "Acquisition cash flows according to the insurance contracts of other, than life insurance classified as insurance concerning which for date of recognition there is no considerable probability that subsequently they will become burdensome
No. 35609 "Acquisition cash flows according to the burdensome insurance contracts of other, than life insurance classified as insurance"
No. 35610 "Acquisition cash flows according to the remained insurance contracts of other, than life insurance classified as insurance"
3.20. Purpose of accounts - accounting of acquisition cash flows:
according to the insurance contracts of other, than life insurance classified as insurance concerning which for date of recognition there is no considerable probability that subsequently they will become burdensome, on the account No. 35608;
according to the burdensome insurance contracts of other, than life insurance classified as insurance, under the account No. 35609;
according to the remained insurance contracts of other, than life insurance classified as insurance, under the account No. 35610.
Accounts of N№35608 - 35610 active.
On the debit of accounts of N№35608 - 35610 acquisition cash flows are reflected (remuneration to the insurance intermediary) in case of initial recognition in correspondence with the account on accounting of calculations with insurance agents for remuneration, the account on accounting of calculations with insurance brokers for remuneration.
On the credit of accounts of N№35608 - 35610 the derecognition of the asset recognized earlier concerning acquisition cash flows on agreement performance in correspondence with accounts on accounting of cash flows on execution of OChSP is reflected.
Analytics are determined by not credit financial credit institution.
The account No. 35611 "Acquisition cash flows under the withheld (transferred) agreements of reinsurance of other, than life insurance"
3.21. Purpose of the account - accounting of acquisition cash flows under the withheld (transferred) agreements of reinsurance of other, than life insurance. Account No. 35611 passive.
On the credit of the account No. 35611 are reflected the reinsurance commission which is subject to obtaining by the insurer from the overcautious person in case of initial recognition in correspondence with the account No. 48045.
On the debit of the account No. 35611 acquisition cash flows in correspondence with accounts No. 37703 and No. 37704 are reflected.
Analytics are determined by not credit financial credit institution.
Accounts: No. 35612 "Acquisition cash flows under the agreements of NGO classified as insurance concerning which for date of recognition there is no considerable probability that subsequently they will become burdensome"
No. 35613 "Acquisition cash flows under the agreements of NGO classified as investment, with conditions of discretionary participation concerning which for date of recognition there is no considerable probability that subsequently they will become burdensome"
No. 35614 "Acquisition cash flows under the burdensome agreements of NGO classified as insurance"
No. 35615 "Acquisition cash flows under the burdensome agreements of NGO classified as investment, with conditions of discretionary participation"
No. 35616 "Acquisition cash flows under the remained agreements of NGO classified as insurance"
No. 35617 "Acquisition cash flows under the remained agreements of NGO classified as investment, with conditions of discretionary participation"
3.22. Purpose of accounts - accounting of acquisition cash flows:
under the agreements of NGO classified as insurance concerning which for date of recognition there is no considerable probability that subsequently they will become burdensome, on the account No. 35612;
under the agreements of NGO classified as investment, with conditions of discretionary participation concerning which for date of recognition there is no considerable probability that subsequently they will become burdensome, on the account No. 35613;
under the burdensome agreements of NGO classified as insurance, under the account No. 35614;
under the burdensome agreements of NGO classified as investment, with conditions of discretionary participation, under the account No. 35615;
under the remained agreements of NGO classified as insurance, under the account No. 35616;
under the remained agreements of NGO classified as investment, with conditions of discretionary participation, under the account No. 35617.
Accounts of N№36512 - 35617 active.
On the debit of accounts of N№36512 - 35617 the acquisition cash flows connected with the conclusion of agreements of NGO in correspondence with accounts on accounting of settlings with pension agents are reflected.
On the credit of accounts of N№36512 - 35617 the derecognition of the asset recognized earlier concerning acquisition cash flows for date of recognition of the agreement of NGO in correspondence with accounts on accounting of adjustments of RPPO on agreements of NGO (OChSP) is reflected.
Analytics are determined by not credit financial credit institution.
Accounts: No. 35618 "Acquisition cash flows under the agreements OPS classified as insurance concerning which for date of recognition there is no considerable probability that subsequently they will become burdensome"
No. 35619 "Acquisition cash flows under the burdensome agreements OPS classified as insurance"
No. 35620 "Acquisition cash flows under the remained agreements OPS classified as insurance"
3.23. Purpose of accounts - accounting of acquisition cash flows:
under the agreements OPS classified as insurance concerning which for date of recognition there is no considerable probability that subsequently they will become burdensome, on the account No. 35618;
under the burdensome agreements OPS classified as insurance, under the account No. 35619;
under the remained agreements OPS classified as insurance, under the account No. 35620.
Accounts of N№35618 - 35620 active.
On the debit of accounts of N№35618 - 35620 acquisition cash flows to the conclusion of the contract OPS in correspondence with the account No. 48407 are reflected.
On the credit of accounts of N№35618 - 35620 the derecognition of the asset recognized earlier concerning acquisition cash flows for date of recognition of the agreement OPS in correspondence with accounts on accounting of adjustments of pension accruals is reflected in accumulating stage under agreements OPS (OChSP).
Analytics are determined by not credit financial credit institution.
The account No. 357 "Insurance premium according to insurance contracts and reinsurance"
Accounts: No. 35701 "Insurance premium according to life insurance contracts"
No. 35702 "Insurance premium under the withheld (transferred) agreements of life reinsurance"
No. 35703 "Insurance premium according to insurance contracts of other, than life insurance"
No. 35704 "Insurance premium under the withheld (transferred) agreements of reinsurance of other, than life insurance"
3.24. Purpose of accounts - reflection of insurance premium according to insurance contracts and reinsurance. Accounts No. 35701 and No. 35703 passive; accounts No. 35702 and No. 35704 active.
On the credit of the account No. 35701 the insurance premium according to insurance contracts and the signed (accepted) agreements of reinsurance signed by the insurer in the accounting period in correspondence with the account No. 48001 is reflected.
On the debit of the account No. 35701 recognition of insurance premium in cash flow within the insurance contract in correspondence with accounts on accounting of cash flows on execution (OChSP) is reflected.
On the debit of the account No. 35702 the insurance premium under the withheld agreements of life reinsurance in correspondence with the account No. 48043 is reflected.
On the credit of the account No. 35702 recognition of insurance premium in cash flow within the withheld agreement of life reinsurance in correspondence with the account No. 37003 is reflected.
On the credit of the account No. 35703 the insurance premium according to insurance contracts and the signed (accepted) agreements of reinsurance signed by the insurer in the accounting period in correspondence with the account No. 48003 is reflected.
On the debit of the account No. 35703 recognition of insurance premium in cash flow within the insurance contract in correspondence with accounts on accounting of cash flows on execution (OChSP), with the account on accounting of the simplified obligation assessment on the basis of bonus allotment (OChSP) is reflected.
On the debit of the account No. 35704 the reinsurance premium to the withheld agreements of reinsurance of other, than life insurance, in correspondence with the account No. 48046 is reflected.
On the credit of the account No. 35704 recognition of insurance premium in cash flow within the withheld agreement of reinsurance in correspondence with accounts No. 37703 and No. 37801 is reflected.
Reflection of insurance premium by the insurer acting in the agreement of reinsurance by the overcautious person is performed according to reflection of insurance premium according to the insurance contracts stated in the characteristic of accounts No. 35701 and No. 35703.
Analytics are determined by not credit financial credit institution.
Life insurance agreement obligations
General model of assessment
The account No. 358 "Life insurance agreement obligations, classified as insurance, without conditions of direct participation concerning which for date of recognition there is no considerable probability that subsequently they will become burdensome"
Accounts: No. 35801 "Margin for the services (OChSP) provided by the agreement"
No. 35802 "Cash flows on execution (OChSP)"
No. 35803 "Cash flows on execution (OChSP)"
No. 35804 "The risk amendment on non-financial risk (OChSP)"
No. 35805 "Component of loss (OChSP)"
No. 35811 "Cash flows on execution (AFU)"
No. 35812 "The risk amendment on non-financial risk (AFU)"
3.25. Purpose of accounts - reflection of components (components) of agreement obligations of life insurance, classified as insurance, without conditions of direct participation concerning which for date of recognition there is no considerable probability that subsequently they will become burdensome. Accounts of N№35801, 35802, 35804, 35805, 35811, 35812 passive; account No. 35803 active.
On the credit of the account No. 35801 are reflected:
initial recognition of margin for the services provided by the contract in correspondence with accounts No. 35802 and No. 35803;
adjustment of margin behind the provided contract of service for the amount of exchange differences of correspondence with the account No. 35802;
financial expenses (the percent added on book value of margin for the services provided by the agreement during the accounting period) in correspondence with the account No. 71423.
On the debit of the account No. 35801 are reflected:
changes of margin for the services provided by the agreement owing to rendering insurance services in the accounting period in correspondence with the account No. 71419;
adjustment of margin in connection with increase in the expected expenses, adjustment of margin behind the provided contract of service for the amount of exchange differences of correspondence with the account No. 35802.
On the credit of the account No. 35802 are reflected:
recognition of signed insurance premium in cash flow within the insurance contract in correspondence with the account No. 35701;
expense from change in interest rates and assumptions in correspondence with the account No. 71423;
exchange differences according to life insurance contracts according to which assets and liabilities are expressed in foreign currency and calculations by which are made in rubles and (or) foreign currency, in correspondence with the account No. 71423;
financial expenses according to insurance contracts in correspondence with the account No. 71423;
adjustment of cash flows in connection with foreseeable loss, adjustment of margin behind the provided contract of service for the amount of exchange differences of correspondence with the account No. 35801;
adjustment of cash flows in connection with increase in the expected expenses in correspondence with the account No. 35801.
On the debit of the account No. 35802 are reflected:
margin, adjustment of margin in correspondence with the account No. 35801;
allocation of the risk amendment on non-financial risk to correspondence with the account No. 35804;
reduction of obligations on OChSP on the amount of accrued benefits, except for investment components, in correspondence with the account No. 71419;
adjustment of cash flows on execution on covering of expenses on insurance services for the accounting period in correspondence with the account No. 71419;
adjustment of cash flows on execution on covering of acquisition cash flows, overheads for the accounting period in correspondence with the account No. 71419;
exchange differences according to life insurance contracts according to which assets and liabilities are expressed in foreign currency and calculations by which are made in rubles and (or) foreign currency, in correspondence with the account No. 71422;
changes in interest rates and assumptions in correspondence with the account No. 71422;
financial incomes according to insurance contracts in correspondence with the account No. 71422;
charge of payment for investment component in correspondence with the account No. 48039.
On the debit of the account No. 35803 are reflected:
the risk amendment, change of the risk amendment on non-financial risk concerning services of future periods in correspondence with the account No. 35804;
initial recognition of cash flows on execution in correspondence with the account No. 35801;
the acquisition cash flows considered when calculating outgoing cash flow for agreement performance in correspondence with the account No. 35601.
On the credit of the account No. 35803 are reflected:
change of the risk amendment on non-financial risk concerning services of future periods in correspondence with the account No. 35804;
the suffered acquisition cash flows according to insurance contracts, applicable to services of the accounting period, in correspondence with the account No. 71420.
On the credit of the account No. 35804 are reflected:
change of the risk amendment on non-financial risk concerning services of future periods in correspondence with the account No. 35803;
allocation of the risk amendment on non-financial risk to correspondence with the account No. 35802.
On the debit of the account No. 35804 are reflected:
change of the risk amendment on non-financial risk concerning services of future periods in correspondence with the account No. 35803;
change of the risk amendment on non-financial risk concerning services of current period in correspondence with the account No. 71419.
On the credit of the account No. 35805 the loss component in correspondence with the account No. 71424 is reflected.
On the debit of the account No. 35805 the amount of the incurred period expenses in the part falling on loss component in correspondence with accounts No. 71424 and No. 71425 is reflected.
On the credit of the account No. 35811 are reflected:
increase in obligations on AFU on the amount of accrued benefits, except for investment components, in correspondence with the account No. 71420;
the insurance losses which arose in the accounting period in correspondence with the account No. 71420;
reduction of the obligation on AFU in correspondence with the account No. 35812;
interest expense from reflection of influence and change of temporary cost of money in correspondence with the account No. 71423.
On the debit of the account No. 35811 charge of payment for the agreement, except for investment components, in correspondence with the account No. 48039 is reflected.
On the credit of the account No. 35812 charge of the risk amendment according to the obligation on AFU in correspondence with the account No. 71420 is reflected.
On the debit of the account No. 35812 reduction of the obligation on the arisen insurance losses in correspondence with the account No. 35811 is reflected.
Analytics are determined by not credit financial credit institution.
The account No. 359 "Life insurance agreement obligations, classified as investment, with conditions of discretionary participation, without conditions of direct participation concerning which for date of recognition there is no considerable probability that subsequently they will become burdensome"
Accounts: No. 35901 "Margin for the services (OChSP) provided by the agreement"
No. 35902 "Cash flows on execution (OChSP)"
No. 35903 "Cash flows on execution (OChSP)"
No. 35904 "The risk amendment on non-financial risk (OChSP)"
No. 35905 "Component of loss (OChSP)"
No. 35911 "Cash flows on execution (AFU)"
No. 35912 "The risk amendment on non-financial risk (AFU)"
3.26. Purpose of accounts - reflection of components (components) of agreement obligations of life insurance, classified as investment, with conditions of discretionary participation, without conditions of direct participation concerning which for date of recognition there is no considerable probability that subsequently they will become burdensome. Accounts of N№35901, 35902, 35904, 35905, 35911, 35912 passive; account No. 35903 active.
On the credit of the account No. 35901 are reflected:
initial recognition of margin for the services provided by the contract in correspondence with accounts No. 35902 and No. 35903;
adjustment of margin behind the provided contract of service for the amount of exchange differences of correspondence with the account No. 35902;
financial expenses (the percent added on book value of margin for the services provided by the agreement during the accounting period) in correspondence with the account No. 71423.
On the debit of the account No. 35901 are reflected:
changes of margin for the services provided by the agreement owing to rendering insurance services in the accounting period in correspondence with the account No. 71419;
adjustment of margin in connection with increase in the expected expenses, adjustment of margin behind the provided contract of service for the amount of exchange differences of correspondence with the account No. 35902.
On the credit of the account No. 35902 are reflected:
initial recognition of cash flows on execution for the services provided by the agreement, adjustment of margin behind the provided contract of service for the amount of exchange differences of correspondence with the account No. 35901;
recognition of signed insurance premium in cash flow within the insurance contract in correspondence with the account No. 35701;
expense from change in interest rates and assumptions in correspondence with the account No. 71423;
exchange differences according to life insurance contracts according to which assets and liabilities are expressed in foreign currency and calculations by which are made in rubles and (or) foreign currency, in correspondence with the account No. 71423;
financial expenses according to insurance contracts in correspondence with the account No. 71423;
adjustment of cash flows on execution of flows in connection with increase in the expected expenses, adjustment of margin behind the provided contract of service for the amount of exchange differences of correspondence with the account No. 35901.
On the debit of the account No. 35902 are reflected:
margin, adjustment of margin in correspondence with the account No. 35901;
allocation of the risk amendment on non-financial risk to correspondence with the account No. 35904;
adjustment of cash flows on execution on covering of acquisition cash flows, overheads for the accounting period in correspondence with the account No. 71419;
reduction of obligations on OChSP on the amount of accrued benefits, except for investment components, in correspondence with the account No. 71419;
charge of payment for investment component in correspondence with the account No. 48039;
exchange differences according to life insurance contracts according to which assets and liabilities are expressed in foreign currency and calculations by which are made in rubles and (or) foreign currency, in correspondence with the account No. 71422;
changes in interest rates and assumptions in correspondence with the account No. 71422;
financial incomes according to insurance contracts in correspondence with the account No. 71422.
On the debit of the account No. 35903 are reflected:
initial recognition of cash flows on execution for the services provided by the contract in correspondence with the account No. 35901;
the risk amendment, change of the risk amendment on non-financial risk concerning services of future periods in correspondence with the account No. 35904;
the acquisition cash flows considered when calculating outgoing cash flow for agreement performance in correspondence with the account No. 35602.
On the credit of the account No. 35903 are reflected:
change of the risk amendment on non-financial risk concerning services of future periods in correspondence with the account No. 35904;
the suffered acquisition cash flows according to insurance contracts, applicable to services of the accounting period, in correspondence with the account No. 71420.
On the credit of the account No. 35904 are reflected:
change of the risk amendment on non-financial risk concerning services of future periods in correspondence with the account No. 35903;
allocation of the risk amendment on non-financial risk to correspondence with the account No. 35902.
On the debit of the account No. 35904 are reflected:
change of the risk amendment on non-financial risk concerning services of future periods in correspondence with the account No. 35901;
change of the risk amendment on non-financial risk concerning services of current period in correspondence with the account No. 71419.
On the credit of the account No. 35905 the loss component in correspondence with the account No. 71424 is reflected.
On the debit of the account No. 35905 recovery of component of loss in correspondence with accounts No. 71424 and No. 71425 is reflected.
On the credit of the account No. 35911 are reflected:
increase in obligations on AFU on the amount of accrued benefits, except for investment components, in correspondence with the account No. 71420;
reduction of the obligation on AFU in correspondence with the account No. 35912;
the insurance losses which arose in the accounting period in correspondence with the account No. 71420;
interest expense from reflection of influence and change of temporary cost of money in correspondence with the account No. 71423.
On the debit of the account No. 35911 charge of payment for the agreement, except for investment components, in correspondence with the account No. 48039 is reflected.
On the credit of the account No. 35912 charge of the risk amendment according to the obligation on AFU in correspondence with the account No. 71420 is reflected.
On the debit of the account No. 35912 reduction of the obligation on the arisen insurance losses in correspondence with the account No. 35911 is reflected.
Analytics are determined by not credit financial credit institution.
The account No. 360 "Obligations according to the burdensome life insurance contracts classified as insurance, without conditions of direct participation"
Accounts: No. 36001 "Component of loss (OChSP)"
No. 36002 "Cash flows on execution (OChSP)"
No. 36003 "Cash flows on execution (OChSP)"
No. 36004 "The risk amendment on non-financial risk (OChSP)"
No. 36005 "Margin for the services (OChSP) provided by the agreement"
No. 36011 "Cash flows on execution (AFU)"
No. 36012 "The risk amendment on non-financial risk (AFU)"
3.27. Purpose of accounts - reflection of components (components) of obligations according to the burdensome life insurance contracts classified as insurance, without conditions of direct participation. Accounts of N№36001, 36002, 36004, 36005, 36011, 36012 passive; account No. 36003 active.
On the credit of the account No. 36001 the loss component in correspondence with the account No. 71424 is reflected.
On the debit of the account No. 36001 recovery (reduction) of component of loss in correspondence with accounts No. 71424 and No. 71425 is reflected.
On the credit of the account No. 36002 are reflected:
adjustment of margin behind the provided contract of service for the amount of exchange differences of correspondence with the account No. 36005;
recognition of signed insurance premium in cash flow within the insurance contract in correspondence with the account No. 35701;
expense from change in interest rates and assumptions in correspondence with the account No. 71423;
exchange difference according to life insurance contracts according to which assets and liabilities are expressed in foreign currency and calculations by which are made in rubles and (or) foreign currency, in correspondence with the account No. 71423;
financial expenses according to life insurance contracts in correspondence with the account No. 71423.
On the debit of the account No. 36002 are reflected:
adjustment of margin behind the provided contract of service for the amount of exchange differences of correspondence with the account No. 36005;
allocation of the risk amendment on non-financial risk to correspondence with the account No. 36004;
reduction of obligations on OChSP on the amount of accrued benefits, except for investment components, in correspondence with the account No. 71419;
charge of payment for investment component in correspondence with the account No. 48039;
adjustment of cash flows on execution on covering of acquisition cash flows, overheads for the accounting period in correspondence with the account No. 71419;
changes in interest rates and assumptions in correspondence with the account No. 71422;
exchange differences according to life insurance contracts according to which assets and liabilities are expressed in foreign currency and calculations by which are made in rubles and (or) foreign currency, in correspondence with the account No. 71422;
financial incomes according to life insurance contracts in correspondence with the account No. 71422.
On the debit of the account No. 36003 are reflected:
adjustment of margin in correspondence with the account No. 36005;
the risk amendment, change of the risk amendment on non-financial risk concerning services of future periods in correspondence with the account No. 36004;
the acquisition cash flows considered when calculating outgoing cash flow for agreement performance in correspondence with the account No. 35603.
On the credit of the account No. 36003 are reflected:
change of the risk amendment on non-financial risk concerning services of future periods in correspondence with the account No. 36004;
the suffered acquisition cash flows according to insurance contracts, applicable to services of the accounting period, in correspondence with the account No. 71420.
On the credit of the account No. 36004 are reflected:
change of the risk amendment on non-financial risk concerning services of future periods in correspondence with the account No. 36003;
allocation of the risk amendment on non-financial risk to correspondence with the account No. 36002.
On the debit of the account No. 36004 are reflected:
change of the risk amendment on non-financial risk concerning services of future periods in correspondence with the account No. 36003;
result of change of the risk amendment on non-financial risk to the accounting period (distributed for recognition as a part of revenue according to insurance contracts) in correspondence with the account No. 71419.
On the credit of the account No. 36005 are reflected:
adjustment of margin in correspondence with the account No. 36002;
adjustment of margin behind the provided contract of service for the amount of exchange differences of correspondence with the account No. 36002;
financial expenses (the percent added on book value of margin for the services provided by the agreement during the accounting period) in correspondence with the account No. 71423.
On the debit of the account No. 36005 are reflected:
margin as a part of revenue in correspondence with the account No. 71419;
adjustment of margin in correspondence with the account No. 36002.
On the credit of the account No. 36011 are reflected:
increase in obligations at the amount of accrued benefits on AFU, except for investment components, in correspondence with the account No. 71420;
reduction of the obligation on AFU in correspondence with the account No. 36012;
the insurance losses which arose in the accounting period in correspondence with the account No. 71420;
interest expense from reflection of influence and change of temporary cost of money in correspondence with the account No. 71423.
On the debit of the account No. 36011 charge of payment for the agreement, except for investment components, in correspondence with the account No. 48039 is reflected.
On the credit of the account No. 36012 charge of the risk amendment according to the obligation on the arisen insurance losses in correspondence with the account No. 71420 is reflected.
On the debit of the account No. 36012 reduction of the obligation on AFU in correspondence with the account No. 36011 is reflected.
Analytics are determined by not credit financial credit institution.
The account No. 361 "Obligations according to the burdensome life insurance contracts classified as investment, with conditions of discretionary participation, without conditions of direct participation"
Accounts: No. 36101 "Component of loss (OChSP)"
No. 36102 "Cash flows on execution (OChSP)"
No. 36103 "Cash flows on execution (OChSP)"
No. 36104 "The risk amendment on non-financial risk (OChSP)"
No. 36105 "Margin for the services (OChSP) provided by the agreement"
No. 36111 "Cash flows on execution (AFU)"
No. 36112 "The risk amendment on non-financial risk (AFU)"
3.28. Purpose of accounts - reflection of components (components) of obligations according to the burdensome life insurance contracts classified as investment, with conditions of discretionary participation, without conditions of direct participation. Accounts of N№36101, 36102, 36104, 36105, 36111, 36112 passive; account No. 36103 active.
On the credit of the account No. 36101 the loss component in correspondence with the account No. 71424 is reflected.
On the debit of the account No. 36101 recovery of component of loss in correspondence with accounts No. 71424 and No. 71425 is reflected.
On the credit of the account No. 36102 are reflected:
adjustment of margin behind the provided contract of service for the amount of exchange differences of correspondence with the account No. 36105;
inclusion of signed insurance premium in group of insurance contracts in correspondence with the account No. 35701;
financial expenses of the accounting period (result of discounting of cash flow on execution) in correspondence with the account No. 71423;
expense from change in interest rates and assumptions in correspondence with the account No. 71423;
exchange difference according to life insurance contracts according to which assets and liabilities are expressed in foreign currency and calculations by which are made in rubles and (or) foreign currency, in correspondence with the account No. 71423;
recovery of the risk amendment to the part which is due on loss component in correspondence with the account No. 36104.
On the debit of the account No. 36102 are reflected:
adjustment of margin behind the provided contract of service for the amount of exchange differences of correspondence with the account No. 36105;
allocation of the risk amendment according to the insurance contract to correspondence with the account No. 36104;
reduction of obligations on OChSP on the amount of accrued benefits, except for investment components, in correspondence with the account No. 71419;
charge of payment for investment component in correspondence with the account No. 48039;
changes in interest rates and assumptions in correspondence with the account No. 71422;
financial incomes according to life insurance contracts in correspondence with the account No. 71422;
exchange differences according to life insurance contracts according to which assets and liabilities are expressed in foreign currency and calculations by which are made in rubles and (or) foreign currency, in correspondence with the account No. 71422;
the expenses on insurance services calculated in the amount which is expected at the beginning of the period (regarding insurance payment), distributed for release of component of loss in correspondence with the account No. 71419.
On the debit of the account No. 36103 are reflected:
the risk amendment, change of the risk amendment on non-financial risk concerning services of future periods in correspondence with the account No. 36104;
adjustment of margin in correspondence with the account No. 36105;
the acquisition cash flows considered when calculating outgoing cash flow for agreement performance in correspondence with the account No. 35604.
On the credit of the account No. 36103 are reflected:
change of the risk amendment on non-financial risk concerning services of future periods in correspondence with the account No. 36104;
the suffered acquisition cash flows according to insurance contracts, applicable to services of the accounting period, in correspondence with the account No. 71420.
On the credit of the account No. 36104 are reflected:
change of the risk amendment on non-financial risk concerning services of future periods in correspondence with the account No. 36103;
allocation of the risk amendment according to the insurance contract to correspondence with the account No. 36102.
On the debit of the account No. 36104 are reflected:
change of the risk amendment on non-financial risk concerning services of future periods in correspondence with the account No. 36103;
result of change of the risk amendment concerning services of current period to correspondence with the account No. 71419;
recovery of the risk amendment to the part which is due on loss component in correspondence with the account No. 36102.
On the credit of the account No. 36105 are reflected:
adjustment of margin behind the provided contract of service for the amount of exchange differences of correspondence with the account No. 36102;
financial expenses (the percent added on book value of margin for the services provided by the agreement during the accounting period) in correspondence with the account No. 71423.
On the debit of the account No. 36105 are reflected:
adjustment of margin behind the provided contract of service for the amount of exchange differences of correspondence with the account No. 36102;
margin as a part of revenue in correspondence with the account No. 71419;
adjustment of margin in correspondence with the account No. 36102.
On the credit of the account No. 36111 are reflected:
increase in obligations on AFU on the amount of accrued benefits, except for investment components, in correspondence with the account No. 71420;
the insurance losses which arose in the accounting period in correspondence with the account No. 71420;
reduction of the obligation on AFU in correspondence with the account No. 36112.
On the debit of the account No. 36111 charge of payment for the agreement, except for investment components, in correspondence with the account No. 48039 is reflected.
On the credit of the account No. 36112 charge of the risk amendment according to the obligation on the arisen insurance losses in correspondence with the account No. 71420 is reflected.
On the debit of the account No. 36112 reduction of the obligation on AFU in correspondence with the account No. 36111 is reflected.
Analytics are determined by not credit financial credit institution.
The account No. 362 "Obligations according to the remained life insurance contracts classified as insurance, without conditions of direct participation"
Accounts: No. 36201 "Margin for the services (OChSP) provided by the agreement"
No. 36202 "Cash flows on execution of OChSP"
No. 36203 "Cash flows on execution of OChSP"
No. 36204 "The risk amendment on non-financial risk (OChSP)"
No. 36205 "Component of loss (OChSP)"
No. 36211 "Cash flows on execution of AFU"
No. 36212 "The risk amendment on non-financial risk (AFU)"
3.29. Purpose of accounts - reflection of components (components) according to the remained life insurance contracts classified as insurance, without conditions of direct participation. Accounts of N№36201, 36202, 36204, 36205, 36211, 36212 passive; account No. 36203 active.
Accounting of obligations on accounts of N№36201 - 36205, 36211, 36212 is performed similar to accounting of account transactions of N№35801 - 35805, 35811, 35812.
Analytics are determined by not credit financial credit institution.
The account No. 363 "Obligations according to the remained life insurance contracts classified as investment, with conditions of discretionary participation, without conditions of direct participation"
Accounts: No. 36301 "Margin for the services (OChSP) provided by the agreement"
No. 36302 "Cash flows on execution (OChSP)"
No. 36303 "Cash flows on execution (OChSP)"
No. 36304 "The risk amendment on non-financial risk (OChSP)"
No. 36305 "Component of loss (OChSP)"
No. 36311 "Cash flows on execution (AFU)"
No. 36312 "The risk amendment on non-financial risk (AFU)"
3.30. Purpose of accounts - reflection of components (components) according to the remained life insurance contracts classified as investment, with conditions of discretionary participation, without conditions of direct participation. Accounts of N№36301, 36302, 36304, 36305, 36311, 36312 passive; account No. 36303 active.
Accounting of obligations on accounts of N№36301 - 36305, 36311, 36312 is performed similar to accounting of account transactions of N№35901 - 35905, 35911, 35912.
Analytics are determined by not credit financial credit institution.
Life insurance agreement obligations
Model with variable remuneration
The account No. 364 "Life insurance agreement obligations, classified as insurance, with conditions of direct participation concerning which for date of recognition there is no considerable probability that subsequently they will become burdensome"
Accounts: No. 36401 "Margin for the services (OChSP) provided by the agreement"
No. 36402 "Cash flows on execution (OChSP)"
No. 36403 "Cash flows on execution (OChSP)"
No. 36404 "The risk amendment on non-financial risk (OChSP)"
No. 36405 "Component of loss (OChSP)"
No. 36411 "Cash flows on execution (AFU)"
No. 36412 "The risk amendment on non-financial risk (AFU)"
3.31. Purpose of accounts - reflection of components (components) of agreement obligations of life insurance, classified as insurance, with conditions of direct participation concerning which for date of recognition there is no considerable probability that subsequently they will become burdensome. Accounts of N№36401, 36402, 36404, 36405, 36411, 36412 passive; account No. 36403 active.
On the credit of the account No. 36401 are reflected:
initial recognition of margin for the services provided by the contract in correspondence with accounts No. 36202 and No. 36403;
adjustment of margin behind the provided contract of service for the amount of exchange differences of correspondence with the account No. 36402;
adjustment of margin for the provided services in contracts with conditions of direct participation for the accounting period in correspondence with the account No. 36402.
On the debit of the account No. 36401 are reflected:
adjustment of margin behind the provided contract of service for the amount of exchange differences of correspondence with the account No. 36402;
margin allocation for the services provided by the agreement for the period in correspondence with the account No. 71419.
On the credit of the account No. 36402 are reflected:
adjustment of margin behind the provided contract of service for the amount of exchange differences of correspondence with the account No. 36401;
recognition of signed insurance premium in cash flow within the insurance contract in correspondence with the account No. 35701;
changes in interest rates and assumptions in correspondence with the account No. 71423;
exchange differences according to life insurance contracts according to which assets and liabilities are expressed in foreign currency and calculations by which are made in rubles and (or) foreign currency, in correspondence with the account No. 71423;
financial expenses according to life insurance contracts in correspondence with the account No. 71423.
On the debit of the account No. 36402 are reflected:
initial recognition of cash flows on execution for the services provided by the agreement, adjustment of margin behind the provided contract of service for the amount of exchange differences of correspondence with the account No. 36401;
reduction of obligations on OChSP on the amount of accrued benefits, except for investment components, in correspondence with the account No. 71419;
charge of payment for investment component in correspondence with the account No. 48039;
allocation of the risk amendment on non-financial risk to correspondence with the account No. 36404;
adjustment of margin for the provided services in contracts with conditions of direct participation for the accounting period in correspondence with the account No. 36401;
adjustment of cash flows on agreement performance on covering of acquisition cash flows, overheads in the accounting period in correspondence with the account No. 71419;
changes in interest rates and assumptions in correspondence with the account No. 71422;
exchange differences according to life insurance contracts according to which assets and liabilities are expressed in foreign currency and calculations by which are made in rubles and (or) foreign currency, in correspondence with the account No. 71422;
financial incomes according to life insurance contracts in correspondence with the account No. 71422.
On the debit of the account No. 36403 are reflected:
change of the risk amendment on non-financial risk concerning services of future periods in correspondence with the account No. 36404;
initial recognition of cash flows on execution for the services provided by the contract in correspondence with accounts No. 36401;
the acquisition cash flows considered when calculating outgoing cash flow for agreement performance in correspondence with the account No. 35601.
On the credit of the account No. 36403 are reflected:
the risk amendment, change of the risk amendment on non-financial risk concerning services of future periods in correspondence with the account No. 36404;
the suffered acquisition cash flows according to insurance contracts, applicable to services of the accounting period, in correspondence with the account No. 71420.
On the credit of the account No. 36404 are reflected:
change of the risk amendment on non-financial risk concerning services of future periods in correspondence with the account No. 36403;
allocation of the risk amendment on non-financial risk to correspondence with the account No. 36402.
On the debit of the account No. 36404 are reflected:
change of the risk amendment on non-financial risk concerning services of future periods in correspondence with the account No. 36403;
change of the risk amendment on non-financial risk concerning services of current period in correspondence with the account No. 71419.
On the credit of the account No. 36405 the loss component in correspondence with the account No. 71424 is reflected.
On the debit of the account No. 36405 are reflected:
the incurred period expenses in the part falling on loss component in correspondence with accounts No. 71424 and No. 71425;
write-off of the risk amendment to the part which is due on loss component in correspondence with accounts No. 71424 and No. 71425.
On the credit of the account No. 36411 are reflected:
expense from change of size of obligations on the arisen insurance losses in correspondence with the account No. 71420;
increase in obligations on AFU on the amount of accrued benefits, except for investment components, in correspondence with the account No. 71420;
interest expense from reflection of influence and change of temporary cost of money in correspondence with the account No. 71423;
reduction of the obligation on AFU in correspondence with the account No. 36412.
On the debit of the account No. 36411 charge of payment for the agreement, except for investment components, in correspondence with the account No. 48039 is reflected.
On the credit of the account No. 36412 charge of the risk amendment according to the obligation on AFU in correspondence with the account No. 71420 is reflected.
On the debit of the account No. 36412 reduction of the obligation on AFU in correspondence with the account No. 36411 is reflected.
Analytics are determined by not credit financial credit institution.
The account No. 365 "Life insurance agreement obligations, classified as investment, with conditions of discretionary participation, with conditions of direct participation concerning which for date of recognition there is no considerable probability that subsequently they will become burdensome"
Accounts: No. 36501 "Margin for the services (OChSP) provided by the agreement"
No. 36502 "Cash flows on execution (OChSP)"
No. 36503 "Cash flows on execution (OChSP)"
No. 36504 "The risk amendment on non-financial risk (OChSP)"
No. 36505 "Component of loss (OChSP)"
No. 36511 "Cash flows on execution (AFU)"
No. 36512 "The risk amendment on non-financial risk (AFU)"
3.32. Purpose of accounts - reflection of components (components) of agreement obligations of life insurance, classified as investment, with conditions of discretionary participation, with conditions of direct participation concerning which for date of recognition there is no considerable probability that subsequently they will become burdensome. Accounts of N№36501, 36502, 36504, 36505, 36511, 36512 passive; account No. 36503 active.
On the credit of the account No. 36501 are reflected:
initial recognition of margin for the services provided by the contract in correspondence with accounts No. 36502 and No. 36503;
adjustment of margin behind the provided contract of service for the amount of exchange differences of correspondence with the account No. 36502;
charge of remuneration of the insurer for maintaining the insurance contract in correspondence with the account No. 36502;
adjustment of margin for the services in contracts with conditions of direct participation provided by the agreement for the accounting period in correspondence with the account No. 36502.
On the debit of the account No. 36501 are reflected:
adjustment of margin behind the provided contract of service for the amount of exchange differences of correspondence with the account No. 36502;
margin allocation for the services provided by the agreement for the period in correspondence with the account No. 71419;
change of components of the obligation on OChSP in connection with increase in the expected expenses in correspondence with the account No. 36502.
On the credit of the account No. 36502 are reflected:
adjustment of margin behind the provided contract of service for the amount of exchange differences of correspondence with the account No. 36501;
recognition of signed insurance premium in cash flow within the insurance contract in correspondence with the account No. 35701;
change of components of the obligation on OChSP in connection with increase in the expected expenses in correspondence with the account No. 36501;
changes in interest rates and assumptions in correspondence with the account No. 71423;
exchange differences according to life insurance contracts according to which assets and liabilities are expressed in foreign currency and calculations by which are made in rubles and (or) foreign currency, in correspondence with the account No. 71423;
financial expenses according to insurance contracts in correspondence with the account No. 71423.
On the debit of the account No. 36502 are reflected:
initial recognition of cash flows on execution, adjustment of margin behind the provided contract of service for the amount of exchange differences of correspondence with the account No. 36501;
allocation of the risk amendment according to the insurance contract to correspondence with the account No. 36504;
reduction of obligations on OChSP on the amount of accrued benefits, except for investment components, in correspondence with the account No. 71419;
charge of payment for investment component in correspondence with the account No. 48039;
adjustment of cash flows on execution on covering of acquisition cash flows, overheads for the accounting period in correspondence with the account No. 71419;
adjustment of margin for the services in contracts with conditions of direct participation provided by the agreement for the accounting period in correspondence with the account No. 36501;
changes in interest rates and assumptions in correspondence with the account No. 71422;
exchange differences according to life insurance contracts according to which assets and liabilities are expressed in foreign currency and calculations by which are made in rubles and (or) foreign currency, in correspondence with the account No. 71422;
financial incomes according to insurance contracts in correspondence with the account No. 71422.
On the debit of the account No. 36503 are reflected:
initial recognition of cash flows on execution in correspondence with the account No. 36501;
change of the risk amendment on non-financial risk concerning services of future periods in correspondence with the account No. 36504;
the acquisition cash flows considered when calculating outgoing cash flow for agreement performance in correspondence with the account No. 35602.
On the credit of the account No. 36503 are reflected:
change of the risk amendment on non-financial risk concerning services of future periods in correspondence with the account No. 36504;
the suffered acquisition cash flows according to insurance contracts, applicable to services of the accounting period, in correspondence with the account No. 71420.
On the credit of the account No. 36504 are reflected:
change of the risk amendment on non-financial risk concerning services of future periods in correspondence with the account No. 36503;
allocation of the risk amendment on non-financial risk to correspondence with the account No. 36502.
On the debit of the account No. 36504 are reflected:
change of the risk amendment on non-financial risk concerning services of future periods in correspondence with the account No. 36503;
change of the risk amendment on non-financial risk concerning services of current period in correspondence with the account No. 71419.
On the credit of the account No. 36505 the loss component in correspondence with the account No. 71424 is reflected.
On the debit of the account No. 36505 are reflected:
the incurred period expenses in the part falling on loss component in correspondence with accounts No. 71424 and No. 71425;
write-off of the risk amendment to the part which is due on loss component in correspondence with accounts No. 71424 and No. 71425.
On the credit of the account No. 36511 are reflected:
expense from change of size of obligations on the arisen insurance losses in correspondence with the account No. 71420;
increase in obligations on AFU on the amount of accrued benefits, except for investment components, in correspondence with the account No. 71420;
reduction of the obligation on AFU in correspondence with the account No. 36512;
interest expense from reflection of influence and change of temporary cost of money in correspondence with the account No. 71423.
On the debit of the account No. 36511 charge of payment for the agreement, except for investment components, in correspondence with the account No. 48039 is reflected.
On the credit of the account No. 36512 charge of the risk amendment according to the obligation on AFU in correspondence with the account No. 71420 is reflected.
On the debit of the account No. 36512 reduction of the obligation on AFU in correspondence with the account No. 36511 is reflected.
Analytics are determined by not credit financial credit institution.
The account No. 366 "Obligations according to the burdensome life insurance contracts classified as insurance, with conditions of direct participation"
Accounts: No. 36601 "Component of loss (OChSP)"
No. 36602 "Cash flows on execution (OChSP)"
No. 36603 "Cash flows on execution (OChSP)"
No. 36604 "The risk amendment on non-financial risk (OChSP)"
No. 36605 "Margin for the services (OChSP) provided by the agreement"
No. 36611 "Cash flows on execution (AFU)"
No. 36612 "The risk amendment on non-financial risk (AFU)"
3.33. Purpose of accounts - reflection of components (components) of obligations according to the burdensome life insurance contracts classified as insurance, with conditions of direct participation. Accounts of N№36601, 36602, 36604, 36605, 36611, 36612 passive; account No. 36603 active.
On the credit of the account No. 36601 the loss component in correspondence with the account No. 71424 is reflected.
On the debit of the account No. 36601 recovery (reduction) of component of loss according to burdensome life insurance contracts in correspondence with the account No. 71425 is reflected.
On the credit of the account No. 36602 are reflected:
adjustment of margin behind the provided contract of service for the amount of exchange differences of correspondence with the account No. 36605;
inclusion of signed insurance premium in group of insurance contracts in correspondence with the account No. 35701;
financial expenses of the accounting period (result of discounting of cash flow on execution) in correspondence with the account No. 71423;
changes in interest rates and assumptions in correspondence with the account No. 71423;
exchange difference in expenses according to life insurance contracts according to which assets and liabilities are expressed in foreign currency and calculations by which are made in rubles and (or) foreign currency, in correspondence with the account No. 71423;
financial expenses according to life insurance contracts in correspondence with the account No. 71423.
On the debit of the account No. 36602 are reflected:
adjustment of margin behind the provided contract of service for the amount of exchange differences of correspondence with the account No. 36605;
recognition as a part of revenue of part of the insurance premiums intended for recovery of acquisition cash flows in the accounting period in correspondence with the account No. 71419;
the expected overheads in revenue in correspondence with the account No. 71419;
allocation of the risk amendment according to the insurance contract to correspondence with the account No. 36604;
reduction of obligations on OChSP on the amount of accrued benefits, except for investment components, in correspondence with the account No. 71419;
charge of payment for investment component in correspondence with the account No. 48039;
changes in interest rates and assumptions in correspondence with the account No. 71422;
exchange difference in the income and expenses according to life insurance contracts according to which assets and liabilities are expressed in foreign currency and calculations by which are made in rubles and (or) foreign currency, in correspondence with the account No. 71422;
financial incomes according to life insurance contracts in correspondence with the account No. 71422;
recognition of the expenses connected with agreement performance of life insurance in revenue, in correspondence with the account No. 71419.
On the debit of the account No. 36603 are reflected:
the risk amendment, change of the risk amendment on non-financial risk concerning services of future periods in correspondence with the account No. 36604;
derecognition of the asset recognized earlier concerning acquisition cash flows for date of recognition of the life insurance contract in correspondence with the account No. 35603.
On the credit of the account No. 36603 are reflected:
change of the risk amendment on non-financial risk concerning services of future periods in correspondence with the account No. 36604;
acquisition cash flows for the period in correspondence with the account No. 71420.
On the credit of the account No. 36604 are reflected:
change of the risk amendment on non-financial risk concerning services of future periods in correspondence with the account No. 36603;
allocation of the risk amendment according to the insurance contract to correspondence with the account No. 36602.
On the debit of the account No. 36604 are reflected:
change of the risk amendment on non-financial risk concerning services of future periods in correspondence with the account No. 36603;
the result of change of the risk amendment to the accounting period (distributed for recognition as a part of revenue according to insurance contracts) in correspondence with the account No. 71419.
On the credit of the account No. 36605 adjustment of margin behind the provided contract of service for the amount of exchange differences of correspondence with the account No. 36602 is reflected.
On the debit of the account No. 36605 are reflected:
adjustment of margin behind the provided contract of service for the amount of exchange differences of correspondence with the account No. 36602;
margin as a part of revenue in correspondence with the account No. 71419.
On the credit of the account No. 36611 are reflected:
the arisen insurance losses in correspondence with the account No. 71420;
increase in obligations on AFU on the amount of accrued benefits, except for investment components, in correspondence with the account No. 71420;
reduction of the obligation on AFU in correspondence with the account No. 36612;
interest expense from reflection of influence and change of temporary cost of money in correspondence with the account No. 71423.
On the debit of the account No. 36611 charge of payment for the agreement, except for investment components, in correspondence with the account No. 48039 is reflected.
On the credit of the account No. 36612 charge of the risk amendment according to the obligation on AFU in correspondence with the account No. 71420 is reflected.
On the debit of the account No. 36612 reduction of the obligation on AFU in correspondence with the account No. 36611 is reflected.
Analytics are determined by not credit financial credit institution.
The account No. 367 "Obligations according to the burdensome life insurance contracts classified as investment, with conditions of discretionary participation, with conditions of direct participation"
Accounts: No. 36701 "Component of loss (OChSP)"
No. 36702 "Cash flows on execution (OChSP)"
No. 36703 "Cash flows on execution (OChSP)"
No. 36704 "The risk amendment on non-financial risk (OChSP)"
No. 36705 "Margin for the services (OChSP) provided by the agreement"
No. 36711 "Cash flows on execution (AFU)"
No. 36712 "The risk amendment on non-financial risk (AFU)"
3.34. Purpose of accounts - reflection of components (components) of obligations according to the burdensome life insurance contracts classified as investment, with conditions of discretionary participation, with conditions of direct participation. Accounts of N№36701, 36702, 36704, 36705, 36711, 36712 passive; account No. 36703 active.
On the credit of the account No. 36701 the loss component in correspondence with the account No. 71424 is reflected.
On the debit of the account No. 36701 recovery of component of loss regarding the incurred overhead costs in correspondence with accounts No. 71424 and No. 71425 is reflected.
On the credit of the account No. 36702 are reflected:
adjustment of margin behind the provided contract of service for the amount of exchange differences of correspondence with the account No. 36705;
inclusion of signed insurance premium in group of insurance contracts in correspondence with the account No. 35701;
financial expenses of the accounting period (result of discounting of cash flow on execution) in correspondence with the account No. 71423.
On the debit of the account No. 36702 are reflected:
adjustment of margin behind the provided contract of service for the amount of exchange differences of correspondence with the account No. 36705;
recognition as a part of revenue of part of the insurance premiums intended for recovery of acquisition cash flows in the accounting period in correspondence with the account No. 71419;
the expected overheads in revenue in correspondence with the account No. 71419;
allocation of the risk amendment according to the insurance contract to correspondence with the account No. 36704;
changes in interest rates and assumptions in correspondence with the account No. 71422;
financial incomes according to life insurance contracts in correspondence with the account No. 71422;
exchange differences according to life insurance contracts according to which assets and liabilities are expressed in foreign currency and calculations by which are made in rubles and (or) foreign currency, in correspondence with the account No. 71422;
the expenses on insurance services calculated in the amount which is expected at the beginning of the period (regarding insurance payment), distributed for release of component of loss in correspondence with the account No. 71419;
reduction of obligations on OChSP on the amount of accrued benefits, except for investment components, in correspondence with the account No. 71419;
charge of payment for investment component in correspondence with the account No. 48039;
recognition of the expenses connected with life insurance agreement performance in revenue in correspondence with the account No. 71419.
On the debit of the account No. 36703 are reflected:
the risk amendment, change of the risk amendment on non-financial risk concerning services of future periods in correspondence with the account No. 36704;
derecognition of the asset recognized earlier concerning acquisition cash flows for date of recognition of the life insurance contract in correspondence with the account No. 35604.
On the credit of the account No. 36703 are reflected:
change of the risk amendment on non-financial risk concerning services of future periods in correspondence with the account No. 36704;
acquisition cash flows for the period in correspondence with the account No. 71420;
write-off of the obligation on the arisen insurance losses in correspondence with the account No. 36712.
On the credit of the account No. 36704 are reflected:
change of the risk amendment on non-financial risk concerning services of future periods in correspondence with the account No. 36703;
allocation of the risk amendment according to the insurance contract to correspondence with the account No. 36702.
On the debit of the account No. 36704 are reflected:
change of the risk amendment on non-financial risk concerning services of future periods in correspondence with the account No. 36703;
result of change of the risk amendment concerning services of current period to correspondence with the account No. 71419.
On the credit of the account No. 36705 adjustment of margin behind the provided contract of service for the amount of exchange differences of correspondence with the account No. 36702 is reflected.
On the debit of the account No. 36705 are reflected:
adjustment of margin behind the provided contract of service for the amount of exchange differences of correspondence with the account No. 36702;
adjustment of margin in correspondence with the account No. 36703;
margin as a part of revenue in correspondence with the account No. 71419.
On the credit of the account No. 36711 are reflected:
the arisen insurance losses in correspondence with the account No. 71420;
increase in obligations on AFU on the amount of accrued benefits, except for investment components, in correspondence with the account No. 71420;
reduction of the obligation on AFU in correspondence with the account No. 36712.
On the debit of the account No. 36711 charge of payment for the agreement, except for investment components, in correspondence with the account No. 48039 is reflected.
On the credit of the account No. 36712 charge of the risk amendment according to the obligation on the arisen insurance losses in correspondence with the account No. 71420 is reflected.
On the debit of the account No. 36712 write-off of the obligation on AFU in correspondence with the account No. 36711 is reflected.
Analytics are determined by not credit financial credit institution.
The account No. 368 "Obligations according to the remained life insurance contracts classified as insurance, with conditions of direct participation"
Accounts: No. 36801 "Margin for the services (OChSP) provided by the agreement"
No. 36802 "Cash flows on execution (OChSP)"
No. 36803 "Cash flows on execution (OChSP)"
No. 36804 "The risk amendment on non-financial risk (OChSP)"
No. 36805 "Component of loss (OChSP)"
No. 36811 "Cash flows on execution (AFU)"
No. 36812 "The risk amendment on non-financial risk (AFU)"
3.35. Purpose of accounts - reflection of components (components) of obligations according to the remained life insurance contracts classified as insurance, with conditions of direct participation. Accounts of N№36801, 36802, 36804, 36805, 36811, 36812 passive; account No. 36803 active.
Accounting of obligations on accounts of N№36801 - 36805, 36811, 36812 is performed similar to accounting of account transactions of N№36401 - 36405, 36411, 36412.
Analytics are determined by not credit financial credit institution.
The account No. 369 "Obligations according to the remained life insurance contracts classified as investment, with conditions of discretionary participation, with conditions of direct participation"
Accounts: No. 36901 "Margin for the services (OChSP) provided by the agreement"
No. 36902 "Cash flows on execution (OChSP)"
No. 36903 "Cash flows on execution (OChSP)"
No. 36904 "The risk amendment on non-financial risk (OChSP)"
No. 36905 "Component of loss (OChSP)"
No. 36911 "Cash flows on execution (AFU)"
No. 36912 "The risk amendment on non-financial risk (AFU)"
3.36. Purpose of accounts - reflection of components (components) of obligations according to the remained life insurance contracts classified as investment, with conditions of discretionary participation, with conditions of direct participation. Accounts of N№36901, 36902, 36904, 36905, 36911, 36912 passive; account No. 36903 active.
Accounting of obligations on accounts of N№36901 - 36905, 36911, 36912 is performed similar to accounting of account transactions of N№36501 - 36505, 36511, 36512.
Analytics are determined by not credit financial credit institution.
Obligations and assets under the withheld (transferred) agreements of life reinsurance classified as insurance
General model of assessment
The account No. 370 "Obligations and assets under the withheld (transferred) agreements of life reinsurance classified as insurance"
Accounts: No. 37001 "Debit margin (net costs from acquisition of the agreement of reinsurance)"
No. 37002 "Credit margin (net profit from acquisition of the agreement of reinsurance)"
No. 37003 "Cash flows on execution"
No. 37004 "Cash flows on execution"
No. 37005 "The risk amendment on non-financial risk"
No. 37006 "Requirements to overcautious persons regarding compensation of insurance payments for the withheld agreements of life reinsurance"
3.37. Purpose of accounts - reflection of components (components) of obligations and assets on general model of assessment under the withheld agreements of life reinsurance classified as insurance. Accounts of N№37001, 37003, 37005, 37006 active; accounts No. 37002 and No. 37004 passive.
On the debit of the account No. 37001 are reflected:
initial recognition of debit margin for the services provided by the agreement (net costs from acquisition of group of the withheld agreements of reinsurance) in correspondence with the account No. 37004;
financial incomes (the percent added on book value of debit margin for the services provided by the agreement during the accounting period calculated using discount rates) in correspondence with the account No. 71429;
acquisition cash flows in correspondence with the account No. 37003.
On the credit of the account No. 37001 changes of debit margin for the services applicable to services of the accounting period provided by the agreement, adjustment of acquisition cash flows in correspondence with the account No. 71428 are reflected.
On the credit of the account No. 37002 are reflected:
recognition of credit margin (net profit from acquisition of group of the withheld agreements of reinsurance) in correspondence with the account No. 37003;
financial expenses (the percent added on book value of credit margin for the services provided by the agreement during the accounting period calculated using discount rates) in correspondence with the account No. 71430.
On the debit of the account No. 37002 changes of credit margin for the services applicable to services of the accounting period provided by the agreement, in correspondence with the account No. 71431 are reflected.
On the debit of the account No. 37003 are reflected:
recognition of signed insurance premium in cash flow within the withheld agreement of reinsurance in correspondence with the account No. 35702;
recognition of credit margin for the services provided by the contract in correspondence with the account No. 37002;
financial incomes (adjustment of estimations of future cash flows taking into account the temporary cost of money and financial risks) in correspondence with the account No. 71429.
On the credit of the account No. 37003 are reflected:
adjustment of cash flows on execution in correspondence with the account No. 37004;
adjustment of acquisition cash flows in correspondence with the account No. 71433;
acquisition cash flows in correspondence with accounts No. 35607 and No. 37001;
allocation of the risk amendment on non-financial risk to correspondence with the account No. 37005;
charge of compensation of insurance indemnity which is receivable from the overcautious person on the insurance losses which arose in the accounting period in correspondence with the account No. 37006.
On the credit of the account No. 37004 are reflected:
recognition of debit margin for the services provided by the contract in correspondence with the account No. 37001;
acquisition cash flows in correspondence with the account No. 35607;
changes in interest rates and assumptions in correspondence with the account No. 71430;
exchange differences under the withheld agreements of life reinsurance under which assets and liabilities are expressed in foreign currency and calculations by which are made in rubles and (or) foreign currency, in correspondence with the account No. 71430;
financial expenses under the withheld agreements of life reinsurance in correspondence with the account No. 71430.
On the debit of the account No. 37004 are reflected:
acquisition cash flows in correspondence with accounts No. 71432 and No. 71433;
adjustment of cash flows on execution in correspondence with the account No. 37003;
changes in interest rates and assumptions in correspondence with the account No. 71429;
exchange differences under the withheld agreements of life reinsurance under which assets and liabilities are expressed in foreign currency and calculations by which are made in rubles and (or) foreign currency, in correspondence with the account No. 71429;
financial incomes under the withheld agreements of life reinsurance in correspondence with the account No. 71429.
On the debit of the account No. 37005 allocation of the risk amendment on non-financial risk to correspondence with the account No. 37003 is reflected.
On the credit of the account No. 37005 changes of the risk amendment on non-financial risk, applicable to services of the accounting period, in correspondence with the account No. 71428 are reflected.
On the debit of the account No. 37006 the added compensation of insurance indemnity which is receivable from the overcautious person in correspondence with the account No. 37003 is reflected.
On the credit of the account No. 37006 compensation of insurance indemnity which is receivable from the overcautious person in correspondence with the account No. 48044 is reflected.
Analytics are determined by not credit financial credit institution.
Agreement obligations of insurance of other, than life insurance
General model of assessment
The account No. 372 "Agreement obligations of insurance of other, than life insurance, classified as insurance concerning which for date of recognition there is no considerable probability that subsequently they will become burdensome"
Accounts: No. 37201 "Margin for the services (OChSP) provided by the agreement"
No. 37202 "Cash flows on execution (OChSP)"
No. 37203 "Cash flows on execution (OChSP)"
No. 37204 "The risk amendment on non-financial risk (OChSP)"
No. 37205 "Component of loss (OChSP)"
No. 37211 "Cash flows on execution (AFU)"
No. 37212 "The risk amendment on non-financial risk (AFU)"
3.38. Purpose of accounts - reflection of components (components) of agreement obligations of insurance of other, than life insurance, classified as insurance concerning which for date of recognition there is no considerable probability that subsequently they will become burdensome. Accounts of N№37201, 37202, 37204, 37205, 37211, 37212 passive; account No. 37203 active.
On the credit of the account No. 37201 are reflected:
initial recognition of margin for the services provided by the contract in correspondence with the account No. 37202;
adjustment of margin for the services provided by the contract in correspondence with the account No. 37202;
financial expenses (the percent added on book value of margin for the services provided by the agreement during the accounting period calculated using discount rates) in correspondence with the account No. 71438.
On the debit of the account No. 37201 are reflected:
changes of margin for the services provided by the agreement owing to rendering insurance services in the accounting period in correspondence with the account No. 71434;
write-off of margin for the services provided by the agreement if according to the insurance contract there is loss component, in correspondence with the account No. 37202;
adjustment of margin for the services provided by the agreement, in correspondence with the account No. 37202.
On the credit of the account No. 37202 are reflected:
recognition of insurance premium in cash flow within the insurance contract in correspondence with the account No. 35703;
financial expenses (the adjustment of estimations of future cash flows taking into account the temporary cost of money and financial risks distributed in the part falling on loss component) in correspondence with the account No. 71438;
expense from change in interest rates and assumptions in correspondence with the account No. 71438;
exchange differences in expenses according to insurance contracts of other, than life insurance on which assets and liabilities are expressed in foreign currency and calculations by which are made in rubles and (or) foreign currency, in correspondence with the account No. 71438;
the changes applicable to services of future period, in correspondence with the account No. 37201;
recovery of component of loss regarding the risk amendment to correspondence with the account No. 37204.
On the debit of the account No. 37202 are reflected:
initial recognition of margin for the services provided by the contract in correspondence with the account No. 37201;
allocation of the risk amendment on non-financial risk to correspondence with the account No. 37204;
increase in the risk amendment on the increased risk to correspondence with the account No. 37204;
recognition as a part of revenue of part of the insurance premiums intended for recovery of acquisition cash flows in the accounting period in correspondence with the account No. 71434;
the expenses on insurance services calculated in the amount which is expected at the beginning of the period (regarding insurance payment), in correspondence with the account No. 71434.
On the debit of the account No. 37203 are reflected:
the acquisition cash flows considered when calculating outgoing cash flow for agreement performance in correspondence with the account No. 35608;
change of the risk amendment concerning services of future period to correspondence with the account No. 37204;
the income from change in interest rates and assumptions in correspondence with the account No. 71437;
exchange difference according to insurance contracts of other, than life insurance on which assets and liabilities are expressed in foreign currency and calculations by which are made in rubles and (or) foreign currency, in correspondence with the account No. 71437.
On the credit of the account No. 37203 are reflected:
acquisition cash flows according to insurance contracts, applicable to services of the accounting period, in correspondence with the account No. 71435;
change of the risk amendment concerning services of future period to correspondence with the account No. 37204.
On the credit of the account No. 37204 are reflected:
allocation of the risk amendment on non-financial risk according to insurance contracts of other, than life insurance, in correspondence with the account No. 37202;
change of the risk amendment concerning services of future period to correspondence with the account No. 37203.
On the debit of the account No. 37204 are reflected:
recovery of component of loss regarding the risk amendment to correspondence with the account No. 37202;
change of the risk amendment concerning services of future period to correspondence with the account No. 37203;
change of the risk amendment concerning services of current period to correspondence with the account No. 71434.
On the credit of the account No. 37205 the loss according to insurance contracts in correspondence with the account No. 71439 is reflected.
On the debit of the account No. 37205 are reflected:
recovery of component of loss in correspondence with accounts No. 71439 and No. 71440;
recovery of component of loss regarding the risk amendment to correspondence with accounts No. 71439 and No. 71440.
On the credit of the account No. 37211 are reflected:
the arisen insurance losses in correspondence with the account No. 71435;
expense from change of size of obligations on AFU in correspondence with the account No. 71435;
interest expense from reflection of influence and change of temporary cost of money in correspondence with the account No. 71438;
insurance payment based on the injured requirement about payment of compensated harm provided by the insurer in correspondence with the account No. 71435.
On the debit of the account No. 37211 are reflected:
release of the obligation on the insurance losses which arose in the accounting period in correspondence with the account No. 48041;
recognition of insurance loss by the insurer of the causer of harm for benefit of the insurer of the victim who was injured in correspondence with accounts on accounting of calculations for direct indemnification with the insurer.
On the credit of the account No. 37212 charge of the risk amendment according to the obligation on the arisen insurance losses in correspondence with the account No. 71435 is reflected.
On the debit of the account No. 37212 reduction of the obligation on the arisen insurance losses in correspondence with the account No. 37211 is reflected.
Analytics are determined by not credit financial credit institution.
The account No. 373 "Obligations according to the burdensome insurance contracts of other, than life insurance classified as insurance"
Accounts: No. 37301 "Component of loss (OChSP)"
No. 37302 "Cash flows on execution (OChSP)"
No. 37303 "Cash flows on execution (OChSP)"
No. 37304 "The risk amendment on non-financial risk (OChSP)"
No. 37305 "Margin for the services (OChSP) provided by the agreement"
No. 37311 "Cash flows on execution (AFU)"
No. 37312 "The risk amendment on non-financial risk (AFU)"
3.39. Purpose of accounts - accounting of components (components) of obligations according to the burdensome insurance contracts of other, than life insurance classified as insurance. Accounts of N№37301, 37302, 37304, 37305, 37311, 37312 passive; account No. 37303 active.
On the credit of the account No. 37301 are reflected:
recognition of loss according to the burdensome insurance contract of other, than life insurance, in correspondence with the account No. 71439;
financial (percentage) expenses according to insurance contracts of other, than life insurance, in correspondence with the account No. 71439.
On the debit of the account No. 37301 are reflected:
recovery (reduction) of losses according to insurance contracts of other, than life insurance, on loss component adjustment amount in correspondence with the account No. 71440;
the expenses on insurance services calculated in the amount which is expected at the beginning of the period, distributed for release of component of loss in correspondence with the account No. 71440.
On the credit of the account No. 37302 are reflected:
recognition of insurance premium in cash flow within the insurance contract in correspondence with the account No. 35703;
the result of change of the risk amendment to the accounting period (distributed for adjustment of component of loss as a part of the obligation on the insurance coverage rest) in correspondence with the account No. 37304;
financial expenses (the adjustment of estimations of future cash flows taking into account the temporary cost of money and financial risks distributed in the part falling on cash flow on agreement performance) in correspondence with the account No. 71438;
expense from change in interest rates and assumptions in correspondence with the account No. 71438;
exchange difference in expenses according to insurance contracts of other, than life insurance on which assets and liabilities are expressed in foreign currency and calculations by which are made in rubles and (or) foreign currency, in correspondence with the account No. 71438.
On the debit of the account No. 37302 are reflected:
allocation of the risk amendment on non-financial risk to correspondence with the account No. 37304;
adjustment of cash flows on execution on covering of acquisition flows in the accounting period in correspondence with the account No. 71434;
recognition in revenue of expenses which are connected directly with insurance agreement performance, in correspondence with the account No. 71434;
expenses on insurance services (the actual payment) (distribution for recognition as a part of revenue according to insurance contracts) in correspondence with the account No. 71434;
the expenses on insurance services calculated in the amount which is expected at the beginning of the period, distributed for release of cash flows on execution in correspondence with the account No. 71434.
On the debit of the account No. 37303 are reflected:
the acquisition flows included in outgoing cash flow on execution on group of burdensome agreements in correspondence with the account No. 35909;
income from change in interest rates and assumptions in correspondence with the account No. 71437;
exchange differences in the income according to insurance contracts of other, than life insurance on which assets and liabilities are expressed in foreign currency and calculations by which are made in rubles and (or) foreign currency, in correspondence with the account No. 71437.
On the credit of the account No. 37303 acquisition period expenses in correspondence with the account No. 71435 are reflected.
On the credit of the account No. 37304 allocation of the risk amendment according to the insurance contract of other, than life insurance, as a part of the obligation on OChSP according to the burdensome insurance contract of other, than life insurance, in correspondence with the account No. 37302 is reflected.
On the debit of the account No. 37304 are reflected:
result of change of the risk amendment on non-financial risk to the accounting period (distributed for recognition as a part of revenue according to insurance contracts) in correspondence with the account No. 71434;
result of change of the risk amendment on non-financial risk to the accounting period (distributed for recognition of adjustment of component of loss as a part of the obligation on the insurance coverage rest) in correspondence with the account No. 37302.
On the credit of the account No. 37305 adjustment of margin in correspondence with the account No. 37303 is reflected.
On the debit of the account No. 37305 are reflected:
margin as a part of revenue in correspondence with the account No. 71434;
adjustment of margin in correspondence with the account No. 37303;
distribution of component of loss in structure of margin in correspondence with the account No. 37301.
On the credit of the account No. 37311 are reflected:
expense from change of size of obligations on AFU in correspondence with the account No. 71435;
interest expenses from reflection of influence and change of temporary cost of money in correspondence with the account No. 71438.
On the debit of the account No. 37311 the insurance losses which arose in the accounting period in correspondence with the account No. 48041 are reflected.
On the credit of the account No. 37312 charge of the risk amendment according to the obligation on the arisen insurance losses in correspondence with the account No. 71435 is reflected.
On the debit of the account No. 37312 reduction of the obligation on the arisen insurance losses in correspondence with the account No. 37311 is reflected.
Analytics are determined by not credit financial credit institution.
The account No. 374 "Obligations according to the remained insurance contracts of other, than life insurance classified as insurance"
Accounts: No. 37401 "Margin for the services (OChSP) provided by the agreement"
No. 37402 "Cash flows on execution (OChSP)"
No. 37403 "Cash flows on execution (OChSP)"
No. 37404 "The risk amendment on non-financial risk (OChSP)"
No. 37405 "Component of loss (OChSP)"
No. 37411 "Cash flows on execution (AFU)"
No. 37412 "The risk amendment on non-financial risk (AFU)"
3.40. Purpose of accounts - accounting of components (components) of obligations according to the remained insurance contracts of other, than life insurance classified as insurance. Accounts of N№37401, 37402, 37404, 37405, 37411, 37412 passive; account No. 37403 active.
Accounting of obligations on accounts of N№37401 - 37405, 37411, 37412 is performed similar to accounting of account transactions of N№37201 - 37205, 37211, 37212.
Analytics are determined by not credit financial credit institution.
Agreement obligations of insurance of other, than life insurance
Approach on the basis of bonus allotment
The account No. 375 "Agreement obligations of insurance of other, than life insurance, classified as insurance concerning which for date of recognition there is no considerable probability that subsequently they will become burdensome"
Accounts: No. 37501 "The simplified obligation assessment on the basis of bonus allotment (OChSP)"
No. 37511 "Cash flows on execution (AFU)"
No. 37512 "The risk amendment on non-financial risk (AFU)"
3.41. Purpose of accounts - reflection of agreement obligations of insurance of other, than life insurance, classified as insurance concerning which for date of recognition there is no considerable probability that subsequently they will become burdensome, and also obligations on the basis of bonus allotment. Accounts of N№37501, 37511, 37512 passive.
Than life insurance to which assessment the insurer applies approach on the basis of bonus allotment the insurer shall reflect in the accounts provided for accounting of insurance contracts of other life insurance contracts and the signed (accepted) contracts of reinsurance classified in case of initial recognition and (or) in case of recognition of the life insurance contract with the changed conditions according to subitems of "an" and "b" of the Item 72 IFRS (IFRS) 17 "Insurance contracts" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation of June 4, 2018 No. 125n "About introduction of the document of International accounting standards in action in the territory of the Russian Federation", the registered Ministry of Justice of the Russian Federation on June 21, 2018 No. 51396 (further - IFRS (IFRS) 17), as one of the following agreements:
the life insurance contract classified as insurance, without conditions of direct participation concerning which for date of recognition there is no considerable probability that subsequently it will become burdensome;
the life insurance contract classified as investment, with conditions of discretionary participation, without conditions of direct participation concerning which for date of recognition there is no considerable probability that subsequently it will become burdensome;
the signed (accepted) agreement of the reinsurance classified as insurance.
On the credit of the account No. 37501 are reflected:
the insurance premium according to the signed insurance contracts and the issued (accepted) agreements of reinsurance received for date of initial recognition in correspondence with the account No. 35703;
expense from change in interest rates and assumptions in correspondence with the account No. 71438;
financial expenses from reflection of influence and change of temporary cost of money and financial risk in correspondence with the account No. 71438;
exchange differences according to insurance contracts of other, than life insurance on which assets and liabilities are expressed in foreign currency and calculations by which are made in rubles and (or) foreign currency, in correspondence with the account No. 71438.
On the debit of the account No. 37501 are reflected:
revenue from distribution of acknowledged insurance premiums under the agreement for the accounting period in correspondence with the account No. 71434;
the income from change in interest rates and assumptions in correspondence with the account No. 71437;
exchange differences according to insurance contracts of other, than life insurance on which assets and liabilities are expressed in foreign currency and calculations by which are made in rubles and (or) foreign currency, in correspondence with the account No. 71437.
On the credit of the account No. 37511 are reflected:
the insurance losses which arose in the accounting period in correspondence with the account No. 71435;
increase in insurance payments in correspondence with the account No. 71435;
expense from change of size of obligations on AFU in correspondence with the account No. 71435;
release of the risk amendment to correspondence with the account No. 37512;
financial expenses from reflection of influence and change of temporary cost of money and financial risk in correspondence with the account No. 71438.
On the debit of the account No. 37511 release of the obligation on AFU in correspondence with the account No. 48042 is reflected.
On the credit of the account No. 37512 change of the risk amendment on non-financial risk to correspondence with the account No. 71435 is reflected.
On the debit of the account No. 37512 release of the risk amendment on non-financial risk to correspondence with the account No. 37511 is reflected.
Analytics are determined by not credit financial credit institution.
The account No. 376 "Obligations according to the remained insurance contracts of other, than life insurance classified as insurance"
Accounts: No. 37601 "The simplified obligation assessment on the basis of bonus allotment (OChSP)"
No. 37611 "Cash flows on execution (AFU)"
No. 37612 "The risk amendment on non-financial risk (AFU)"
3.42. Purpose of accounts - reflection of obligations according to the remained insurance contracts of other, than life insurance classified as insurance, and also obligations on the basis of bonus allotment. Accounts of N№37601, 37611, 37612 passive.
Accounting of obligations on accounts of N№37601, 37611, 37612 is performed similar to accounting of account transactions of N№37501, 37511, 37512.
Analytics are determined by not credit financial credit institution.
Obligations and assets under the withheld (transferred) agreements of reinsurance of other, than life insurance classified as insurance
General model of assessment
The account No. 377 "Obligations and assets under the withheld (transferred) agreements of reinsurance of other, than life insurance classified as insurance"
Accounts: No. 37701 "Debit margin (net costs from acquisition of the agreement of reinsurance)"
No. 37702 "Credit margin (net profit from acquisition of the agreement of reinsurance)"
No. 37703 "Cash flows on execution"
No. 37704 "Cash flows on execution"
No. 37705 "The risk amendment on non-financial risk"
No. 37706 "Requirements to overcautious persons regarding compensation of insurance payments for the withheld (transferred) agreements of reinsurance of other, than life insurance"
3.43. Purpose of accounts - reflection of components (components) of obligations and assets under the withheld (transferred) agreements of reinsurance of other, than life insurance classified as insurance. Accounts of N№37701, 37703, 37705, 37706 active; accounts No. 37702 and No. 37704 passive.
On the debit of the account No. 37701 are reflected:
the expected acquisition income in correspondence with the account No. 37703;
initial recognition of debit margin for the services provided by the agreement (net costs from acquisition of group of the withheld agreements of reinsurance) in correspondence with the account No. 37704;
financial incomes of the accounting period (the percent added on book value of debit margin for the services provided by the agreement during the accounting period calculated using discount rates) in correspondence with the account No. 71445.
On the credit of the account No. 37701 are reflected:
changes of cash flows regarding the acquisition income in correspondence with the account No. 71444;
changes of debit margin for the services applicable to services of the accounting period provided by the agreement, in correspondence with the account No. 71444.
On the credit of the account No. 37702 are reflected:
recognition of credit margin (net profit from acquisition of group of the withheld agreements of reinsurance) in correspondence with the account No. 37703;
financial expenses (the percent added on book value of credit margin for the services provided by the agreement during the accounting period calculated using discount rates) in correspondence with the account No. 71446.
On the debit of the account No. 37702 changes of credit margin for the services applicable to services of the accounting period provided by the agreement, in correspondence with the account No. 71447 are reflected.
On the debit of the account No. 37703 are reflected:
recognition of reinsurance award in correspondence with the account No. 35704;
recognition of credit margin for the services provided by the agreement (net profit from acquisition of group of the withheld agreements of reinsurance) in correspondence with the account No. 37702;
financial incomes (adjustment of estimations of future cash flows taking into account the temporary cost of money and financial risks) in correspondence with the account No. 71445.
On the credit of the account No. 37703 are reflected:
change of cash flows regarding the acquisition income in case of annual receipt in correspondence with the account No. 71449;
the expected acquisition income in case of one-time receipt in correspondence with the account No. 37701;
the acquisition income on the account of acquisition cash flows on execution in case of one-time receipt in correspondence with the account No. 35611;
adjustment of cash flows on execution in correspondence with the account No. 37704;
allocation of the risk amendment on non-financial risk under the withheld agreement of reinsurance in correspondence with the account No. 37705;
charge of compensation of the insurance indemnity which is receivable from the overcautious person on the insurance losses which arose in the accounting period in correspondence with the account No. 37706.
On the credit of the account No. 37704 are reflected:
the expected acquisition income in case of annual receipt in correspondence with the account No. 35611;
recognition of debit margin for the services provided by the agreement (net costs from acquisition of group of the withheld agreements of reinsurance) in correspondence with the account No. 37701;
changes in interest rates and assumptions in correspondence with the account No. 71446;
exchange differences according to insurance contracts of other, than life insurance on which assets and liabilities are expressed in foreign currency and calculations by which are made in rubles and (or) foreign currency, in correspondence with the account No. 71446;
financial expenses under the withheld agreements of life reinsurance in correspondence with the account No. 71446.
On the debit of the account No. 37704 are reflected:
the acquisition income for the period in case of annual receipt in correspondence with the account No. 71448;
adjustment of cash flows on execution in correspondence with the account No. 37703;
changes in interest rates and assumptions in correspondence with the account No. 71445;
exchange differences according to insurance contracts of other, than life insurance on which assets and liabilities are expressed in foreign currency and calculations by which are made in rubles and (or) foreign currency, in correspondence with the account No. 71445;
financial incomes under the withheld agreements of life reinsurance in correspondence with the account No. 71445.
On the debit of the account No. 37705 allocation of the risk amendment on non-financial risk under the withheld agreement of reinsurance in correspondence with the account No. 37703 is reflected.
On the credit of the account No. 37705 changes of the risk amendment on non-financial risk under the withheld agreements of reinsurance, applicable to services of the accounting period, in correspondence with the account No. 71444 are reflected.
On the debit of the account No. 37706 the added compensation of the insurance indemnity which is receivable from the overcautious person in correspondence with the account No. 37703 is reflected.
On the credit of the account No. 37706 compensation of the insurance indemnity which is receivable from the insurer in correspondence with the account No. 48045 is reflected.
Analytics are determined by not credit financial credit institution.
Approach on the basis of bonus allotment
The account No. 378 "Obligations and assets under the withheld (transferred) agreements of reinsurance of other, than life insurance classified as insurance"
Accounts: No. 37801 "Cash flows on execution"
No. 37805 "The risk amendment on non-financial risk"
No. 37806 "Requirements to overcautious persons regarding compensation of insurance payments for the withheld agreements of reinsurance of other, than life insurance"
3.44. Purpose of accounts - reflection of components (components) of obligations and assets under the withheld (transferred) agreements of reinsurance of other, than life insurance classified as insurance. Accounts of N№37801, 37805, 37806 active.
Than life insurance to which assessment the insurer applies approach on the basis of bonus allotment the insurer shall reflect the withheld (transferred) agreements of life reinsurance classified in case of initial recognition and (or) recognition in the accounts provided for accounting of insurance contracts of other of the withheld (transferred) contract of reinsurance with the changed conditions, according to subitems of "a", "b" of Item 72 IFRS (IFRS) 17.
On the debit of the account No. 3780 Are reflected:
inclusion of reinsurance award in group of the withheld contracts of reinsurance in correspondence with the account No. 35704;
the income from change in interest rates and assumptions in correspondence with the account No. 71445;
exchange differences in the income under the withheld (transferred) agreements of reinsurance of other, than life insurance on which assets and liabilities are expressed in foreign currency and calculations by which are made in rubles and (or) in foreign currency, in correspondence with the account No. 71445.
On the credit of the account No. 37801 are reflected:
result of change of cash flow on execution concerning services of current period in correspondence with the account No. 71444;
expense from change in interest rates and assumptions in correspondence with the account No. 71446;
exchange differences in expenses under the withheld (transferred) agreements of reinsurance of other, than life insurance on which assets and liabilities are expressed in foreign currency and calculations by which are made in rubles and (or) in foreign currency, in correspondence with the account No. 71446.
On the debit of the account No. 37805 charge of the risk amendment to correspondence with the account No. 71444 is reflected.
On the credit of the account No. 37805 release of the risk amendment to correspondence with the account No. 48046 is reflected.
On the debit of the account No. 37806 compensation charge (the overcautious person's share) which is receivable in correspondence with accounts No. 71444 and No. 71448 is reflected.
On the credit of the account No. 37806 are reflected:
compensation charge review (the overcautious person's share) which is receivable in correspondence with accounts No. 71444 and No. 71448;
release of share of the overcautious person in correspondence with the account No. 48046.
Analytics are determined by not credit financial credit institution.
Agreement obligations of NGO
General model of assessment
The account No. 379 "Agreement obligations of NGO, classified as insurance, without conditions of direct participation concerning which for date of recognition there is no considerable probability that subsequently they will become burdensome"
Accounts: No. 37901 "Margin for the services (OChSP) provided by the agreement"
No. 37902 "RPPO under agreements of NGO (OChSP)"
No. 37903 "Adjustment of RPPO under agreements of NGO (OChSP)"
No. 37904 "The risk amendment on non-financial risk (OChSP)"
No. 37905 "Component of loss (OChSP)"
No. 37906 "Adjustment of RPPO under agreements of NGO regarding the allocated investment components and the allocated built-in derivative tools (OChSP)"
No. 37911 "RPPO under agreements of NGO (AFU)"
No. 37912 "The risk amendment on non-financial risk (AFU)"
3.45. Purpose of accounts - accounting of agreement obligations of NGO, classified as insurance, without conditions of direct participation concerning which for date of recognition there is no considerable probability that subsequently they will become burdensome. Accounts of N№37901, 37902, 37904, 37905, 37911, 37912 passive; accounts No. 37903 and No. 37906 active.
On the credit of the account No. 37901 are reflected:
margin, adjustment of margin in correspondence with the account No. 37903;
charge of interest expenses on margin in correspondence with accounts on accounting of intraeconomic calculations;
charge of interest expenses on margin at the expense of own means in correspondence with the account No. 71312.
On the debit of the account No. 37901 are reflected:
transfer of margin in structure of revenue on insurance in correspondence with the account No. 71309;
adjustment of the added interest expenses on margin at the expense of own means in case of reflection of result of investment of funds of pension reserves in correspondence with the account No. 71312;
adjustment of margin in correspondence with the account No. 37903.
On the credit of the account No. 37902 are reflected:
recognition of agreement obligations of NGO in correspondence with accounts on accounting of calculations for pension contributions on contracts with physical persons, on accounting of calculations for pension contributions on contracts with legal entities;
replenishment of RPPO at the expense of means of insurance reserve in correspondence with the account No. 39703;
expense in the form of exchange difference from revaluation of RPPO under agreements of NGO under which assets and liabilities are expressed in foreign currency and calculations by which are made in foreign currency, in correspondence with the account No. 71312;
charge of financial expenses under agreements of NGO in correspondence with the account No. 71312;
difference between the added financial expenses and the received positive result of investment of funds of pension reserves in correspondence with the account No. 10801.
On the debit of the account No. 37902 are reflected:
transfer of the obligation on accrued benefit of non-state pensions in structure of the income under the agreement of NGO in correspondence with the account No. 71309;
charge of payment of investment components for the agreement of NGO on the insurance coverage rest in correspondence with the account No. 48305;
the direction in insurance reserve of the remaining balance formed on retirement accounts owing to discharge of the agreement of NGO in correspondence with the account No. 39703;
the income in type of exchange difference from revaluation of RPPO under agreements of NGO under which assets and liabilities are expressed in foreign currency and calculations by which are made in foreign currency, in correspondence with the account No. 71311;
adjustment of the added financial expenses at the expense of own means in case of reflection of result of investment of funds of pension reserves in correspondence with the account No. 71312.
On the debit of the account No. 37903 are reflected:
margin, adjustment of margin in correspondence with the account No. 37901;
the risk amendment on non-financial risk to correspondence with the account No. 37904;
derecognition of the asset recognized earlier concerning acquisition flows in correspondence with the account No. 35612;
recognition as a part of revenue of part of the amounts intended for recovery of the acquisition cash flows in the accounting period and expected expenses in correspondence with the account No. 71309;
financial incomes under agreements of NGO in correspondence with the account No. 71311;
the income in type of exchange difference from revaluation of RPPO under agreements of NGO under which assets and liabilities are expressed in foreign currency and calculations by which are made in rubles, in correspondence with the account No. 71311.
On the credit of the account No. 37903 are reflected:
acquisition period expenses in correspondence with the account No. 71310;
adjustment of margin in correspondence with the account No. 37901;
financial expenses under agreements of NGO in correspondence with the account No. 71312;
expense in the form of exchange difference from revaluation of RPPO under agreements of NGO under which assets and liabilities are expressed in foreign currency and calculations by which are made in rubles, in correspondence with the account No. 71312;
recovery of component of loss in correspondence with the account No. 37904.
On the credit of the account No. 37904 the risk amendment on non-financial risk to correspondence with the account No. 37903 is reflected.
On the debit of the account No. 37904 are reflected:
transfer in structure of the income of the risk amendment on non-financial risk to correspondence with the account No. 71309;
recovery of component of loss, change of the risk amendment to correspondence with the account No. 37903.
On the credit No. 37905 recognition of component of loss under agreements of NGO in correspondence with the account No. 71313 is reflected.
On the debit of the account No. 37905 recovery (reduction) of component of loss under agreements of NGO in correspondence with accounts No. 71313 and No. 71314 is reflected.
On the debit of the account No. 37906 are reflected:
adjustment of RPPO under the contract of NGO for the amount of the allocated investment component and (or) for the amount of the allocated built-in derivative tool of correspondence with the account on accounting of the allocated investment components on agreements of NGO or the built-in derivative tools;
adjustment of RPPO under the contract of NGO for the amount of the revaluation increasing the cost of the allocated investment component and (or) the allocated built-in derivative tool in correspondence with the account No. 71315.
On the credit of the account No. 37906 are reflected:
adjustment of RPPO under the contract of NGO for the amount of the revaluation reducing the cost of the allocated investment component and (or) the allocated built-in derivative tool in correspondence with the account No. 71316;
adjustment of RPPO under the contract of NGO for the obligation amount on the allocated investment component and (or) the allocated built-in derivative tool for date of derecognition of the allocated investment component and (or) for date of derecognition of the allocated built-in derivative tool in correspondence with the account on accounting of the allocated investment components on contracts of NGO and (or) with the account on accounting of the allocated built-in derivative tools.
On the credit of the account No. 37911 are reflected:
increase in obligations on the arisen insurance losses on the amount of accrued benefits under the agreement of NGO, except for investment components, in correspondence with the account No. 71310;
expense from change of size of obligations on the arisen losses in correspondence with the account No. 71310;
interest expense from reflection of influence and change of temporary cost of money in correspondence with the account No. 71312.
On the debit of the account No. 37911 reduction of obligations on the arisen insurance losses on the amount of accrued benefits under the agreement of NGO, except for investment components, in correspondence with the account No. 48305 is reflected.
On the credit of the account No. 37912 charge of the risk amendment according to the obligation on the arisen insurance losses in correspondence with the account No. 71310 is reflected.
Analytics are kept by each type of pension scheme.
Analytics of acquisition cash flows on the account No. 37903 are kept on separate personal accounts.
Analytics of adjustments of RPPO on the account No. 37906 are determined by agreements of NGO by not credit financial credit institution.
The account No. 380 "Agreement obligations of NGO, classified as investment, with conditions of discretionary participation, without conditions of direct participation concerning which for date of recognition there is no considerable probability that subsequently they will become burdensome"
Accounts: No. 38001 "Margin for the services (OChSP) provided by the agreement"
No. 38002 "RPPO under agreements of NGO (OChSP)"
No. 38003 "Adjustment of RPPO under agreements of NGO (OChSP)"
No. 38004 "The risk amendment on non-financial risk (OChSP)"
No. 38005 "Component of loss (OChSP)"
No. 38006 "Adjustment of RPPO under agreements of NGO regarding the allocated investment components and the allocated built-in derivative tools (OChSP)"
No. 38011 "RPPO under agreements of NGO (AFU)"
No. 38012 "The risk amendment on non-financial risk (AFU)"
3.46. Purpose of accounts - accounting of agreement obligations of NGO, classified as investment, with conditions of discretionary participation, without conditions of direct participation concerning which for date of recognition there is no considerable probability that subsequently they will become burdensome. Accounts of N№38001, 38002, 38004, 38005, 38011, 38012 passive; accounts No. 38003 and No. 38006 active.
On the credit of the account No. 38001 are reflected:
margin, adjustment of margin in correspondence with the account No. 38003;
charge of interest expenses on margin in correspondence with accounts on accounting of intraeconomic calculations;
charge of interest expenses on margin at the expense of own means in correspondence with the account No. 71312.
On the debit of the account No. 38001 are reflected:
transfer of margin in structure of revenue on insurance in correspondence with the account No. 71309;
adjustment of margin in correspondence with the account No. 38003;
adjustment of the added interest expenses on margin at the expense of own means in case of reflection of result of investment of funds of pension reserves in correspondence with the account No. 71312.
On the credit of the account No. 38002 are reflected:
recognition of agreement obligations of NGO in correspondence with accounts on accounting of calculations for pension contributions on contracts with physical persons, on accounting of calculations for pension contributions on contracts with legal entities;
replenishment of RPPO at the expense of means of insurance reserve in correspondence with the account No. 39703;
expense in the form of exchange difference from revaluation of RPPO under agreements of NGO under which assets and liabilities are expressed in foreign currency and calculations by which are made in foreign currency, in correspondence with the account No. 71312;
charge of financial expenses under agreements of NGO in correspondence with the account No. 71312;
difference between the added financial expenses and the received positive result of investment of funds of pension reserves in correspondence with the account No. 10801.
On the debit of the account No. 38002 are reflected:
transfer of the obligation on accrued benefit of non-state pensions in structure of the income under the agreement of NGO in correspondence with the account No. 71309;
charge of payment of investment components for the agreement of NGO on the insurance coverage rest in correspondence with the account No. 48305;
the direction in insurance reserve of the remaining balance formed on retirement accounts owing to discharge of the pension contract in correspondence with the account No. 39703;
the income in type of exchange difference from revaluation of RPPO under agreements of NGO under which assets and liabilities are expressed in foreign currency and calculations by which are made in foreign currency, in correspondence with the account No. 71311;
adjustment of the added financial expenses at the expense of own means in case of reflection of result of investment of funds of pension reserves in correspondence with the account No. 71312.
On the debit of the account No. 38003 are reflected:
margin, adjustment of margin in correspondence with the account No. 38001;
the risk amendment on non-financial risk to correspondence with the account No. 38004;
derecognition of the asset recognized earlier concerning acquisition cash flows in correspondence with the account No. 35613;
recognition as a part of revenue of part of the amounts intended for recovery of the acquisition cash flows in the accounting period and expected expenses in correspondence with the account No. 71309;
financial incomes under agreements of NGO in correspondence with the account No. 71311;
the income in type of exchange difference from revaluation of RPPO under agreements of NGO under which assets and liabilities are expressed in foreign currency and calculations by which are made in rubles, in correspondence with the account No. 71311.
On the credit No. 38003 are reflected:
acquisition cash flows for the period in correspondence with the account No. 71310;
adjustment of margin in correspondence with the account No. 38001;
financial expenses under agreements of NGO in correspondence with the account No. 71312;
expense in the form of exchange difference from revaluation of RPPO under agreements of NGO under which assets and liabilities are expressed in foreign currency and calculations by which are made in rubles, in correspondence with the account No. 71312;
recovery of component of loss in correspondence with the account No. 38004.
On the credit of the account No. 38004 the risk amendment on non-financial risk to correspondence with the account No. 38003 is reflected.
On the debit of the account No. 38004 are reflected:
transfer in structure of the income of the risk amendment on non-financial risk to correspondence with the account No. 71309;
recovery of component of loss regarding the risk amendment, change of the risk amendment to correspondence with the account No. 38003.
On the credit of the account No. 38005 the loss component under agreements of NGO in correspondence with the account No. 71313 is reflected.
On the debit of the account No. 38005 recovery (reduction) of component of loss under agreements of NGO in correspondence with accounts No. 71313 and No. 71314 is reflected.
On the debit of the account No. 38006 are reflected:
adjustment of RPPO under the contract of NGO for the amount of the allocated investment component and (or) for the amount of the allocated built-in derivative tool of correspondence with the account on accounting of the allocated investment components on agreements of NGO or the built-in derivative tools;
adjustment of RPPO under the contract of NGO for the amount of the revaluation increasing the cost of the allocated investment component and (or) the allocated built-in derivative tool in correspondence with the account No. 71315.
On the credit of the account No. 38006 are reflected:
adjustment of RPPO under the contract of NGO for the amount of the revaluation reducing the cost of the allocated investment component and (or) the allocated built-in derivative tool in correspondence with the account No. 71316;
adjustment of RPPO under the contract of NGO for the obligation amount on the allocated investment component and (or) the allocated built-in derivative tool for date of derecognition of the allocated investment component and (or) for date of derecognition of the allocated built-in derivative tool in correspondence with the account on accounting of the allocated investment components on contracts of NGO and (or) with the account on accounting of the allocated built-in derivative tools.
On the credit of the account No. 38011 are reflected:
increase in obligations on the arisen insurance losses on the amount of accrued benefits under the agreement of NGO, except for investment components, in correspondence with the account No. 71310;
expense from change of size of obligations on the arisen losses in correspondence with the account No. 71310;
interest expense from reflection of influence and change of temporary cost of money in correspondence with the account No. 71312.
On the debit of the account No. 38011 reduction of obligations on the arisen insurance losses on the amount of accrued benefits under the agreement of NGO, except for investment components, in correspondence with the account No. 48305 is reflected.
On the credit of the account No. 38012 charge of the risk amendment according to the obligation on the arisen insurance losses in correspondence with the account No. 71310 is reflected.
Analytics are kept by each type of pension scheme.
Analytics of acquisition cash flows on the account No. 38003 are kept on separate personal accounts.
Analytics of adjustments of RPPO on the account No. 38006 are determined by agreements of NGO by not credit financial credit institution.
The account No. 381 "Obligations under the burdensome agreements of NGO classified as insurance, without conditions of direct participation"
Accounts: No. 38101 "Component of loss (OChSP)"
No. 38102 "RPPO under agreements of NGO (OChSP)"
No. 38103 "Adjustment of RPPO under agreements of NGO (OChSP)"
No. 38104 "The risk amendment on non-financial risk (OChSP)"
No. 38105 "Margin for the services (OChSP) provided by the agreement"
No. 38106 "Adjustment of RPPO under agreements of NGO regarding the allocated investment components and the allocated built-in derivative tools (OChSP)"
No. 38111 "RPPO under agreements of NGO (AFU)"
No. 38112 "The risk amendment on non-financial risk (AFU)"
3.47. Purpose of accounts - accounting of obligations under the burdensome agreements of NGO classified as insurance, without conditions of direct participation. Accounts of N№38101, 38102, 38104, 38105, 38111, 38112 passive; accounts No. 38103 and No. 38106 active.
On the credit of the account No. 38101 recognition (adjustment) of loss under agreements of NGO in correspondence with the account No. 71313 is reflected.
On the debit of the account No. 38101 recovery of loss under burdensome contracts in correspondence with accounts No. 71313 and No. 71314 is reflected.
On the credit of the account No. 38102 are reflected:
recognition of agreement obligations of NGO in correspondence with accounts on accounting of calculations for pension contributions on contracts with physical persons, on accounting of calculations for pension contributions on contracts with legal entities;
replenishment of RPPO at the expense of means of insurance reserve in correspondence with the account No. 39703;
expense in the form of exchange difference from revaluation of RPPO under agreements of NGO under which assets and liabilities are expressed in foreign currency and calculations by which are made in foreign currency, in correspondence with the account No. 71312;
charge of financial expenses under agreements of NGO in correspondence with the account No. 71312;
difference between the added financial expenses and the received positive result of investment of funds of pension reserves in correspondence with the account No. 10801.
On the debit of the account No. 38102 are reflected:
transfer of the obligation on accrued benefit of non-state pensions in structure of the income under the agreement of NGO in correspondence with the account No. 71309;
charge of payment of investment components for the agreement of NGO on the insurance coverage rest in correspondence with the account No. 48305;
the direction in insurance reserve of part of the remaining balance formed on retirement accounts owing to discharge of the pension contract in correspondence with the account No. 39703;
the income in type of exchange difference in case of revaluation of RPPO under agreements of NGO under which assets and liabilities are expressed in foreign currency and calculations by which are made in foreign currency, in correspondence with the account No. 71311;
adjustment of the added financial expenses at the expense of own means in case of reflection of result of investment of funds of pension reserves in correspondence with the account No. 71312.
On the debit of the account No. 38103 are reflected:
the risk amendment on non-financial risk to correspondence with the account No. 38104;
adjustment of margin in correspondence with the account No. 38105;
revenue under the burdensome contract in correspondence with the account No. 71309;
derecognition of the asset recognized earlier concerning acquisition cash flows in correspondence with the account No. 35614;
recognition as a part of revenue of part of the amounts intended for recovery of the acquisition cash flows in the accounting period and expected expenses in correspondence with the account No. 71309;
financial incomes under agreements of NGO in correspondence with the account No. 71311;
the income in type of exchange difference from revaluation of RPPO under agreements of NGO under which assets and liabilities are expressed in foreign currency and calculations by which are made in rubles, in correspondence with the account No. 71311.
On the credit of the account No. 38103 are reflected:
acquisition cash flows for the period in correspondence with the account No. 71310;
adjustment of the risk amendment on non-financial risk on the amount of recovery of loss under burdensome contracts in correspondence with the account No. 38104;
adjustment of margin in correspondence with the account No. 38105;
financial expenses in correspondence with the account No. 71312;
expense in the form of exchange difference from revaluation of RPPO under agreements of NGO under which assets and liabilities are expressed in foreign currency and calculations by which are made in rubles, in correspondence with the account No. 71312;
recovery of component of loss in correspondence with the account No. 38104.
On the credit of the account No. 38104 the risk amendment on non-financial risk to correspondence with the account No. 38103 is reflected.
On the debit of the account No. 38104 are reflected:
transfer in structure of the income of the risk amendment on non-financial risk to correspondence with the account No. 71309;
adjustment of the risk amendment on non-financial risk on the amount of recovery of loss, change of the risk amendment to correspondence with the account No. 38103.
On the credit of the account No. 38105 are reflected:
adjustment of margin in correspondence with the account No. 38103;
charge of interest expenses on margin in correspondence with accounts on accounting of intraeconomic calculations;
charge of interest expenses on margin at the expense of own means in correspondence with the account No. 71312.
On the debit of the account No. 38105 are reflected:
transfer of margin in structure of revenue on insurance in correspondence with the account No. 71309;
adjustment of margin in correspondence with the account No. 38103;
adjustment of the added interest expenses on margin at the expense of own means in case of reflection of result of investment of funds of pension reserves in correspondence with the account No. 71312.
On the debit of the account No. 38106 are reflected:
adjustment of RPPO under the contract of NGO for the amount of the allocated investment component and (or) for the amount of the allocated built-in derivative tool of correspondence with the account on accounting of the allocated investment components on agreements of NGO or the built-in derivative tools;
adjustment of RPPO under the contract of NGO for the amount of the revaluation increasing the cost of the allocated investment component and (or) the allocated built-in derivative tool in correspondence with the account No. 71315.
On the credit of the account No. 38106 are reflected:
adjustment of RPPO under the contract of NGO for the amount of the revaluation reducing the cost of the allocated investment component and (or) the allocated built-in derivative tool in correspondence with the account No. 71316;
adjustment of RPPO under the contract of NGO for the obligation amount on the allocated investment component and (or) the allocated built-in derivative tool for date of derecognition of the allocated investment component and (or) for date of derecognition of the allocated built-in derivative tool in correspondence with the account on accounting of the allocated investment components on contracts of NGO and (or) with the account on accounting of the allocated built-in derivative tools.
On the credit of the account No. 38111 are reflected:
increase in obligations on the arisen insurance losses on the amount of accrued benefits under the agreement of NGO, except for investment components, in correspondence with the account No. 71310;
expense from change of size of obligations on the arisen losses in correspondence with the account No. 71310;
interest expense from reflection of influence and change of temporary cost of money in correspondence with the account No. 71312.
On the debit of the account No. 38111 reduction of obligations on the arisen insurance losses on the amount of accrued benefits under the agreement of NGO, except for investment components, in correspondence with the account No. 48305 is reflected.
On the credit of the account No. 38112 charge of the risk amendment according to the obligation on the arisen insurance losses in correspondence with the account No. 71310 is reflected.
Analytics are determined by not credit financial credit institution.
Analytics are kept by each type of pension scheme.
Analytics of acquisition cash flows on the account No. 38103 are kept on separate personal accounts.
The account No. 382 "Obligations under the burdensome agreements of NGO classified as investment, with conditions of discretionary participation, without conditions of direct participation"
Accounts: No. 38201 "Component of loss (OChSP)"
No. 38202 "RPPO under agreements of NGO (OChSP)"
No. 38203 "Adjustment of RPPO under agreements of NGO (OChSP)"
No. 38204 "The risk amendment on non-financial risk (OChSP)"
No. 38205 "Margin for the services (OChSP) provided by the agreement"
No. 38206 "Adjustment of RPPO under agreements of NGO regarding the allocated investment components and the allocated built-in derivative tools (OChSP)"
No. 38211 "RPPO under agreements of NGO (AFU)"
No. 38212 "The risk amendment on non-financial risk (AFU)"
3.48. Purpose of accounts - accounting of obligations under the burdensome agreements of NGO classified as investment, with conditions of discretionary participation, without conditions of direct participation. Accounts of N№38201, 38202, 38204, 38205, 38211, 38212 passive; accounts No. 38203 and No. 38206 active.
On the credit of the account No. 38201 recognition (adjustment) of loss under the agreement of NGO in correspondence with the account No. 71313 is reflected.
On the debit of the account No. 38201 recovery of loss under burdensome agreements of NGO in correspondence with accounts No. 71313 and No. 71314 is reflected.
On the credit of the account No. 38202 are reflected:
recognition of agreement obligations of NGO in correspondence with accounts on accounting of calculations for pension contributions on contracts with physical persons, on accounting of calculations for pension contributions on contracts with legal entities;
replenishment of RPPO at the expense of means of insurance reserve in correspondence with the account No. 39703;
expense in the form of exchange difference from revaluation of RPPO under agreements of NGO under which assets and liabilities are expressed in foreign currency and calculations by which are made in foreign currency, in correspondence with the account No. 71312;
charge of financial expenses under agreements of NGO in correspondence with the account No. 71312;
difference between the added financial expenses and the received positive result of investment of funds of pension reserves in correspondence with the account No. 10801.
On the debit of the account No. 38202 are reflected:
transfer of the obligation on accrued benefit of non-state pensions in structure of the income under the agreement of NGO in correspondence with the account No. 71309;
charge of payment of investment components for the agreement of NGO on the insurance coverage rest in correspondence with the account No. 48305;
the direction in insurance reserve of part of the remaining balance formed on retirement accounts owing to discharge of the pension agreement in correspondence with the account No. 39703;
the income in type of exchange difference in case of revaluation of RPPO under agreements of NGO under which assets and liabilities are expressed in foreign currency and calculations by which are made in foreign currency, in correspondence with the account No. 71311;
adjustment of the added financial expenses at the expense of own means in case of reflection of result of investment of funds of pension reserves in correspondence with the account No. 71312.
On the debit of the account No. 38203 are reflected:
derecognition of the asset recognized earlier concerning acquisition cash flows for date of recognition of the agreement of NGO in correspondence with the account No. 35615;
the risk amendment on non-financial risk under the agreement of NGO in correspondence with the account No. 38204;
recognition as a part of revenue of part of the amounts intended for recovery of acquisition cash flows in the accounting period and the expected expenses in revenue in correspondence with the account No. 71309;
adjustment of margin in correspondence with account 38205;
exchange difference in the income and expenses under agreements of NGO under which assets and liabilities are expressed in foreign currency and calculations by which are made in rubles, in correspondence with the account No. 71311;
financial incomes under agreements of NGO in correspondence with the account No. 71311;
revenue under the burdensome contract in correspondence with the account No. 71309.
On the credit of the account No. 38203 are reflected:
acquisition cash flows for the accounting period in correspondence with the account No. 71310;
adjustment of the risk amendment on the amount of recovery of loss under burdensome contracts in correspondence with the account No. 38204;
adjustment of margin in correspondence with the account No. 38205;
exchange difference in the income and expenses under agreements of NGO under which assets and liabilities are expressed in foreign currency and calculations by which are made in rubles, in correspondence with the account No. 71312;
financial expenses under agreements of NGO in correspondence with the account No. 71312;
recovery of component of loss in correspondence with the account No. 38204.
On the credit of the account No. 38204 the risk amendment on non-financial risk under the agreement of NGO in correspondence with the account No. 38203 is reflected.
On the debit of the account No. 38204 are reflected:
the risk amendment on non-financial risk to correspondence with the account No. 71309;
adjustment of the risk amendment on the amount of recovery of loss, change of the risk amendment to correspondence with the account No. 38203.
On the credit of the account No. 38205 are reflected:
adjustment of margin in correspondence with the account No. 38203;
charge of interest expenses on margin in correspondence with accounts on accounting of intraeconomic calculations;
charge of interest expenses on margin at the expense of own means in correspondence with the account No. 71312.
On the debit of the account No. 38205 are reflected:
transfer of margin in structure of revenue on insurance in correspondence with the account No. 71309;
adjustment of margin in correspondence with the account No. 38203.
On the debit of the account No. 38206 are reflected:
adjustment of RPPO under the contract of NGO for the amount of the allocated investment component and (or) for the amount of the allocated built-in derivative tool of correspondence with the account on accounting of the allocated investment components on agreements of NGO or the built-in derivative tools;
adjustment of RPPO under the contract of NGO for the amount of the revaluation increasing the cost of the allocated investment component and (or) the allocated built-in derivative tool in correspondence with the account No. 71315.
On the credit of the account No. 38206 are reflected:
adjustment of RPPO under the contract of NGO for the amount of the revaluation reducing the cost of the allocated investment component and (or) the allocated built-in derivative tool in correspondence with the account No. 71316;
adjustment of RPPO under the contract of NGO for the obligation amount on the allocated investment component and (or) the allocated built-in derivative tool for date of derecognition of the allocated investment component and (or) for date of derecognition of the allocated built-in derivative tool in correspondence with the account on accounting of the allocated investment components on contracts of NGO and (or) with the account on accounting of the allocated built-in derivative tools.
On the credit of the account No. 38211 are reflected:
increase in obligations on the arisen insurance losses on the amount of accrued benefits under the agreement of NGO, except for investment components, in correspondence with the account No. 71310;
expense from change of size of obligations on the arisen insurance losses in correspondence with the account No. 71310;
interest expense from reflection of influence and change of temporary cost of money in correspondence with the account No. 71312.
On the debit of the account No. 38211 reduction of obligations on the arisen insurance losses on the amount of accrued benefits under the agreement of NGO, except for investment components, in correspondence with the account No. 48305 is reflected.
On the credit of the account No. 38212 charge of the risk amendment according to the obligation on the arisen insurance losses in correspondence with the account No. 71310 is reflected.
Analytics are kept by each type of pension scheme.
Analytics of acquisition cash flows on the account No. 38203 are kept on separate personal accounts.
Analytics of adjustments of RPPO on the account No. 38203 are determined by agreements of NGO by not credit financial credit institution.
The account No. 383 "Obligations under the remained agreements of NGO classified as insurance, without conditions of direct participation"
Accounts: No. 38301 "Margin for the services (OChSP) provided by the agreement"
No. 38302 "RPPO under agreements of NGO (OChSP)"
No. 38303 "Adjustment of RPPO under agreements of NGO (OChSP)"
No. 38304 "The risk amendment on non-financial risk (OChSP)"
No. 38305 "Component of loss (OChSP)"
No. 38306 "Adjustment of RPPO under agreements of NGO regarding the allocated investment components and the allocated built-in derivative tools (OChSP)"
No. 38311 "RPPO under agreements of NGO (AFU)"
No. 38312 "The risk amendment on non-financial risk (AFU)"
3.49. Purpose of accounts - accounting of obligations under the remained agreements of NGO classified as insurance, without conditions of direct participation. Accounts of N№38301, 38302, 38304, 38305, 38311, 38312 passive; accounts No. 38303 and No. 38306 active.
Accounting of obligations on accounts of N№38301 - 38306, 38311, 38312 is performed similar to accounting of account transactions of N№37901 - 37906, 37911, 37912.
Analytics are determined by not credit financial credit institution.
The account No. 384 "Obligations under the remained agreements of NGO classified as investment, with conditions of discretionary participation, without conditions of direct participation"
Accounts: No. 38401 "Margin for the services (OChSP) provided by the agreement"
No. 38402 "RPPO under agreements of NGO (OChSP)"
No. 38403 "Adjustment of RPPO under agreements of NGO (OChSP)"
No. 38404 "The risk amendment on non-financial risk (OChSP)"
No. 38405 "Component of loss (OChSP)"
No. 38406 "Adjustment of RPPO under agreements of NGO regarding the allocated investment components and the allocated built-in derivative tools (OChSP)"
No. 38411 "RPPO under agreements of NGO (AFU)"
No. 38412 "The risk amendment on non-financial risk (AFU)"
3.50. Purpose of accounts - accounting of obligations under the remained agreements of NGO classified as investment, with conditions of discretionary participation, without conditions of direct participation. Accounts of N№38401, 38402, 38404, 38405, 38411, 38412 passive; accounts No. 38403 and No. 38406 active.
Accounting of obligations on accounts of N№38401 - 38406, 38411, 38412 is performed similar to accounting of account transactions of N№38001 - 38006, 38011, 38012.
Analytics are determined by not credit financial credit institution.
Agreement obligations of NGO
Model with variable remuneration
The account No. 385 "Agreement obligations of NGO, classified as insurance, with conditions of direct participation concerning which for date of recognition there is no considerable probability that subsequently they will become burdensome"
Accounts: No. 38501 "Margin for the services (OChSP) provided by the agreement"
No. 38502 "RPPO under agreements of NGO (OChSP)"
No. 38503 "Adjustment of RPPO under agreements of NGO (OChSP)"
No. 38504 "The risk amendment on non-financial risk (OChSP)"
No. 38505 "Component of loss (OChSP)"
No. 38506 "Adjustment of RPPO under agreements of NGO regarding the allocated investment components and the allocated built-in derivative tools (OChSP)"
No. 38511 "RPPO under agreements of NGO (AFU)"
No. 38512 "The risk amendment on non-financial risk (AFU)"
3.51. Purpose of accounts - accounting of agreement obligations of NGO, classified as insurance, with conditions of direct participation concerning which for date of recognition there is no considerable probability that subsequently they will become burdensome. Accounts of N№38501, 38502, 38504, 38505, 38511, 38512 passive; accounts No. 38503 and No. 38506 active.
On the credit of the account No. 38501 the margin, adjustment of margin in correspondence with the account No. 38503 is reflected.
On the debit of the account No. 38501 are reflected:
transfer of margin in structure of revenue on insurance in correspondence with the account No. 71309;
adjustment of margin in correspondence with the account No. 38503.
On the credit of the account No. 38502 are reflected:
recognition of agreement obligations of NGO in correspondence with accounts on accounting of calculations for pension contributions on contracts with physical persons, on accounting of calculations for pension contributions on contracts with legal entities;
replenishment of means of RPPO at the expense of means of insurance reserve in correspondence with the account No. 39703;
expense in the form of exchange difference from revaluation of RPPO under agreements of NGO under which assets and liabilities are expressed in foreign currency and calculations by which are made in foreign currency, in correspondence with the account No. 71312;
charge of financial expenses under agreements of NGO in correspondence with the account No. 71312;
difference between the added financial expenses and the received positive result of investment of funds of pension reserves in correspondence with the account No. 10801.
On the debit of the account No. 38502 are reflected:
transfer of the obligation on accrued benefit of non-state pensions in structure of the income under the agreement of NGO in correspondence with the account No. 71309;
adjustment of the added financial expenses at the expense of own means in case of reflection of result of investment of funds of pension reserves in correspondence with the account No. 71312;
charge of payment of investment components for the agreement of NGO on the insurance coverage rest in correspondence with the account No. 48305;
the direction in insurance reserve of the remaining balance formed on retirement accounts owing to discharge of the pension contract in correspondence with the account No. 39703;
the income in type of exchange difference from revaluation of RPPO under agreements of NGO under which assets and liabilities are expressed in foreign currency and calculations by which are made in foreign currency, in correspondence with the account No. 71311.
On the debit of the account No. 38503 are reflected:
margin, adjustment of margin under agreements of NGO in correspondence with the account No. 38501;
the risk amendment on non-financial risk to correspondence with the account No. 38504;
derecognition of the asset recognized earlier concerning acquisition cash flows in correspondence with the account No. 35612;
recognition as a part of revenue of part of the amounts intended for recovery of the acquisition cash flows in the accounting period and expected expenses in revenue in correspondence with the account No. 71309;
the income in type of exchange difference from revaluation of RPPO under agreements of NGO under which assets and liabilities are expressed in foreign currency and calculations by which are made in rubles, in correspondence with the account No. 71311;
financial incomes under agreements of NGO in correspondence with the account No. 71311;
change of fair value of basic Articles in correspondence with the account No. 71312.
On the credit of the account No. 38503 are reflected:
acquisition cash flows for the period in correspondence with the account No. 71310;
adjustment of margin in correspondence with the account No. 38501;
expense in the form of exchange difference from revaluation of RPPO under agreements of NGO under which assets and liabilities are expressed in foreign currency and calculations by which are made in rubles, in correspondence with the account No. 71312;
financial expenses under agreements of NGO in correspondence with the account No. 71312;
share of fund in change of fair value of basic Articles in correspondence with accounts No. 71312 and No. 30306;
recovery of component of loss in correspondence with the account No. 38504.
On the credit of the account No. 38504 the risk amendment on non-financial risk to correspondence with the account No. 38503 is reflected.
On the debit of the account No. 38504 are reflected:
transfer in structure of the income of the risk amendment on non-financial risk to correspondence with the account No. 71309;
recovery of component of loss regarding the risk amendment, change of the risk amendment to correspondence with the account No. 38503.
On the credit of the account No. 38505 the loss component in correspondence with the account No. 71313 is reflected.
On the debit of the account No. 38505 recovery of component of loss in correspondence with accounts No. 71313 and No. 71314 is reflected.
On the debit of the account No. 38506 are reflected:
adjustment of RPPO under the contract of NGO for the amount of the allocated investment component and (or) for the amount of the allocated built-in derivative tool of correspondence with the account on accounting of the allocated investment components on agreements of NGO or the built-in derivative tools;
adjustment of RPPO under the contract of NGO for the amount of the revaluation increasing the cost of the allocated investment component and (or) the allocated built-in derivative tool in correspondence with the account No. 71315.
On the credit of the account No. 38506 are reflected:
adjustment of RPPO under the contract of NGO for the amount of the revaluation reducing the cost of the allocated investment component and (or) the allocated built-in derivative tool in correspondence with the account No. 71316;
adjustment of RPPO under the contract of NGO for the obligation amount on the allocated investment component and (or) the allocated built-in derivative tool for date of derecognition of the allocated investment component and (or) for date of derecognition of the allocated built-in derivative tool in correspondence with the account on accounting of the allocated investment components on contracts of NGO and (or) with the account on accounting of the allocated built-in derivative tools.
On the credit of the account No. 38511 are reflected:
increase in obligations on the arisen insurance losses on the amount of accrued benefits under the agreement of NGO, except for investment components, in correspondence with the account No. 71310;
expense from change of size of obligations on the arisen losses in correspondence with the account No. 71310;
interest expense from reflection of influence and change of temporary cost of money in correspondence with the account No. 71312.
On the debit of the account No. 38511 reduction of obligations on the arisen insurance losses on the amount of accrued benefits under the agreement of NGO, except for investment components, in correspondence with the account No. 48305 is reflected.
On the credit of the account No. 38512 charge of the risk amendment according to the obligation on the arisen insurance losses in correspondence with the account No. 71310 is reflected.
Analytics are kept by each type of pension scheme.
Analytics of acquisition cash flows on the account No. 38503 are kept on separate personal accounts.
Analytics of adjustments of RPPO on the account No. 38506 are determined by agreements of NGO by not credit financial credit institution.
The account No. 386 "Agreement obligations of NGO, classified as investment, with conditions of discretionary participation, with conditions of direct participation concerning which for date of recognition there is no considerable probability that subsequently they will become burdensome"
Accounts: No. 38601 "Margin for the services (OChSP) provided by the agreement"
No. 38602 "RPPO under agreements of NGO (OChSP)"
No. 38603 "Adjustment of RPPO under agreements of NGO (OChSP)"
No. 38604 "The risk amendment on non-financial risk (OChSP)"
No. 38605 "Component of loss (OChSP)"
No. 38606 "Adjustment of RPPO under agreements of NGO regarding the allocated investment components and the allocated built-in derivative tools (OChSP)"
No. 38611 "RPPO under agreements of NGO (AFU)"
No. 38612 "The risk amendment on non-financial risk (AFU)"
3.52. Purpose of accounts - accounting of agreement obligations of NGO, classified as investment, with conditions of discretionary participation, with conditions of direct participation concerning which for date of recognition there is no considerable probability that subsequently they will become burdensome. Accounts of N№38601, 38602, 38604, 38605, 38611, 38612 passive; accounts No. 38603 and No. 38606 active.
On the credit of the account No. 38601 the margin, adjustment of margin in correspondence with the account No. 38603 is reflected.
On the debit of the account No. 38601 are reflected:
transfer of margin in structure of revenue on insurance in correspondence with the account No. 71309;
adjustment of margin in correspondence with the account No. 38603.
On the credit of the account No. 38602 are reflected:
recognition of agreement obligations of NGO in correspondence with accounts on accounting of calculations for pension contributions on contracts with physical persons, on accounting of calculations for pension contributions on contracts with legal entities;
replenishment of means of RPPO at the expense of means of insurance reserve in correspondence with the account No. 39703;
expense in the form of exchange difference from revaluation of RPPO under agreements of NGO under which assets and liabilities are expressed in foreign currency and calculations by which are made in foreign currency, in correspondence with the account No. 71312;
charge of financial expenses under agreements of NGO in correspondence with the account No. 71312;
difference between the added financial expenses and the received positive result of investment of funds of pension reserves in correspondence with the account No. 10801.
On the debit of the account No. 38602 are reflected:
transfer of the obligation on accrued benefit of non-state pensions in structure of the income under the agreement of NGO in correspondence with the account No. 71309;
charge of payment of investment components for the agreement of NGO on the insurance coverage rest in correspondence with the account No. 48305;
the direction in insurance reserve of part of the remaining balance formed on retirement accounts owing to discharge of the pension contract in correspondence with the account No. 39703;
the income in type of exchange difference in case of revaluation of RPPO under agreements of NGO under which assets and liabilities are expressed in foreign currency and calculations by which are made in foreign currency, in correspondence with the account No. 71311;
adjustment of the added financial expenses at the expense of own means in case of reflection of result of investment of funds of pension reserves in correspondence with the account No. 71312.
On the debit of the account No. 38603 are reflected:
margin, adjustment of margin in correspondence with the account No. 38601;
the risk amendment on non-financial risk to correspondence with the account No. 38604;
derecognition of the asset recognized earlier concerning acquisition cash flows in correspondence with the account No. 35613;
recognition as a part of revenue of part of the amounts intended for recovery of the acquisition cash flows in the accounting period and expected expenses in revenue in correspondence with the account No. 71309;
the income in type of exchange difference from revaluation of RPPO under agreements of NGO under which assets and liabilities are expressed in foreign currency and calculations by which are made in rubles, in correspondence with the account No. 71311;
financial incomes under agreements of NGO in correspondence with the account No. 71311;
change of fair value of basic Articles in correspondence with the account No. 71312.
On the credit of the account No. 38603 are reflected:
acquisition cash flows for the period in correspondence with the account No. 71310;
adjustment of margin in correspondence with the account No. 38601;
expense in the form of exchange difference from revaluation of RPPO under agreements of NGO under which assets and liabilities are expressed in foreign currency and calculations by which are made in rubles, in correspondence with the account No. 71312;
financial expenses under agreements of NGO in correspondence with the account No. 71312;
share of fund in change of fair value of basic Articles in correspondence with accounts No. 71312 and No. 30306;
recovery of component of loss in correspondence with the account No. 38604.
On the credit of the account No. 38604 the risk amendment on non-financial risk to correspondence with the account No. 38603 is reflected.
On the debit of the account No. 38604 are reflected:
transfer in structure of the income of the risk amendment on non-financial risk in correspondence with the account No. 71309;
recovery of component of loss regarding the risk amendment, change of the risk amendment to correspondence with the account No. 38603.
On the credit of the account No. 38605 the loss component in correspondence with the account No. 71313 is reflected.
On the debit of the account No. 38605 recovery of component of loss in correspondence with accounts No. 71313 and No. 71314 is reflected.
On the debit of the account No. 38606 are reflected:
adjustment of RPPO under the contract of NGO for the amount of the allocated investment component and (or) for the amount of the allocated built-in derivative tool of correspondence with the account on accounting of the allocated investment components on agreements of NGO or the built-in derivative tools;
adjustment of RPPO under the contract of NGO for the amount of the revaluation increasing the cost of the allocated investment component and (or) the allocated built-in derivative tool in correspondence with the account No. 71315.
On the credit of the account No. 38606 are reflected:
adjustment of RPPO under the contract of NGO for the amount of the revaluation reducing the cost of the allocated investment component and (or) the allocated built-in derivative tool in correspondence with the account No. 71316;
adjustment of RPPO under the contract of NGO for the obligation amount on the allocated investment component and (or) the allocated built-in derivative tool for date of derecognition of the allocated investment component and (or) for date of derecognition of the allocated built-in derivative tool in correspondence with the account on accounting of the allocated investment components on contracts of NGO and (or) with the account on accounting of the allocated built-in derivative tools.
On the credit of the account No. 38611 are reflected:
increase in obligations on the arisen insurance losses on the amount of accrued benefits under the agreement of NGO, except for investment components, in correspondence with the account No. 71310;
expense from change of size of obligations on the arisen insurance losses in correspondence with the account No. 71310;
interest expense from reflection of influence and change of temporary cost of money in correspondence with the account No. 71312.
On the debit of the account No. 38611 reduction of obligations on the arisen insurance losses on the amount of accrued benefits under the agreement of NGO, except for investment components, in correspondence with the account No. 48305 is reflected.
On the credit of the account No. 38612 charge of the risk amendment according to the obligation on the arisen insurance losses in correspondence with the account No. 71310 is reflected.
Analytics are kept by each type of pension scheme.
Analytics of acquisition cash flows on the account No. 38603 are kept on separate personal accounts.
Analytics of adjustments of RPPO on the account No. 38606 are determined by agreements of NGO by not credit financial credit institution.
The account No. 387 "Obligations under the burdensome agreements of NGO classified as insurance, with conditions of direct participation"
Accounts: No. 38701 "Component of loss (OChSP)"
No. 38702 "RPPO under agreements of NGO (OChSP)"
No. 38703 "Adjustment of RPPO under agreements of NGO (OChSP)"
No. 38704 "The risk amendment on non-financial risk (OChSP)"
No. 38705 "Margin for the services (OChSP) provided by the agreement"
No. 38706 "Adjustment of RPPO under agreements of NGO regarding the allocated investment components and the allocated built-in derivative tools (OChSP)"
No. 38711 "RPPO under agreements of NGO (AFU)"
No. 38712 "The risk amendment on non-financial risk (AFU)"
3.53. Purpose of accounts - accounting of obligations under the burdensome agreements of NGO classified as insurance, with conditions of direct participation. Accounts of N№38701, 38702, 38704, 38705, 38711, 38712 passive; accounts No. 38703 and No. 38706 active.
On the credit of the account No. 38701 recognition (adjustment) of loss under agreements of NGO in correspondence with the account No. 71313 is reflected.
On the debit of the account No. 38701 recovery of loss under burdensome agreements of NGO in correspondence with accounts No. 71313 and No. 71314 is reflected.
On the credit of the account No. 38702 are reflected:
recognition of agreement obligations of NGO in correspondence with accounts on accounting of calculations for pension contributions on contracts with physical persons, on accounting of calculations for pension contributions on contracts with legal entities;
replenishment of means of RPPO at the expense of means of insurance reserve in correspondence with the account No. 39703;
expense in the form of exchange difference from revaluation of RPPO under agreements of NGO under which assets and liabilities are expressed in foreign currency and calculations by which are made in foreign currency, in correspondence with the account No. 71312;
charge of financial expenses under agreements of NGO in correspondence with the account No. 71312;
difference between the added financial expenses and the received positive result of investment of funds of pension reserves in correspondence with the account No. 10801.
On the debit of the account No. 38702 are reflected:
transfer of the obligation on accrued benefit of non-state pensions in structure of the income under the agreement of NGO in correspondence with the account No. 71309;
charge of payment of investment components for the agreement of NGO on the insurance coverage rest in correspondence with the account No. 48305;
the direction in insurance reserve of part of the remaining balance formed on retirement accounts owing to discharge of the pension contract in correspondence with the account No. 39703;
the income in type of exchange difference in case of revaluation of RPPO under agreements of NGO under which assets and liabilities are expressed in foreign currency and calculations by which are made in foreign currency, in correspondence with the account No. 71311;
adjustment of the added financial expenses at the expense of own means in case of reflection of result of investment of funds of pension reserves in correspondence with the account No. 71312.
On the debit of the account No. 38703 are reflected:
the risk amendment on non-financial risk to correspondence with the account No. 38704;
adjustment of margin in correspondence with the account No. 38701;
derecognition of the asset recognized earlier concerning acquisition cash flows in correspondence with the account No. 35614;
recognition as a part of revenue of part of the amounts intended for recovery of the acquisition cash flows in the accounting period and expected expenses in revenue in correspondence with the account No. 71309;
the income in type of exchange difference from revaluation of RPPO under agreements of NGO under which assets and liabilities are expressed in foreign currency and calculations by which are made in rubles, in correspondence with the account No. 71311;
financial incomes under agreements of NGO in correspondence with the account No. 71311;
change of fair value of basic Articles in correspondence with the account No. 71312.
On the credit of the account No. 38703 are reflected:
acquisition cash flows for the period in correspondence with the account No. 71310;
adjustment of margin in correspondence with the account No. 38701;
expense in the form of exchange difference from revaluation of RPPO under agreements of NGO under which assets and liabilities are expressed in foreign currency and calculations by which are made in rubles, in correspondence with the account No. 71312;
financial expenses under agreements of NGO in correspondence with the account No. 71312;
share of fund in change of fair value of basic Articles in correspondence with accounts No. 71312 and No. 30306;
recovery of component of loss in correspondence with the account No. 38704.
On the credit of the account No. 38704 the risk amendment to correspondence with the account No. 38703 is reflected.
On the debit of the account No. 38704 are reflected:
the risk amendment as a part of revenue to correspondence with the account No. 71309;
recovery of component of loss regarding the risk amendment, change of the risk amendment to correspondence with the account No. 38703.
On the credit of the account No. 38705 adjustment of margin in correspondence with the account No. 38703 is reflected.
On the debit of the account No. 38705 are reflected:
transfer of margin in structure of revenue on insurance in correspondence with the account No. 71309;
adjustment of margin in correspondence with the account No. 38703.
On the debit of the account No. 38706 are reflected:
adjustment of RPPO under the contract of NGO for the amount of the allocated investment component and (or) for the amount of the allocated built-in derivative tool of correspondence with the account on accounting of the allocated investment components on agreements of NGO or the built-in derivative tools;
adjustment of RPPO under the contract of NGO for the amount of the revaluation increasing the cost of the allocated investment component and (or) the allocated built-in derivative tool in correspondence with the account No. 71315.
On the credit of the account No. 38706 are reflected:
adjustment of RPPO under the contract of NGO for the amount of the revaluation reducing the cost of the allocated investment component and (or) the allocated built-in derivative tool in correspondence with the account No. 71316;
adjustment of RPPO under the contract of NGO for the obligation amount on the allocated investment component and (or) the allocated built-in derivative tool for date of derecognition of the allocated investment component and (or) for date of derecognition of the allocated built-in derivative tool in correspondence with the account on accounting of the allocated investment components on contracts of NGO and (or) with the account on accounting of the allocated built-in derivative tools.
On the credit of the account No. 38711 are reflected:
increase in obligations on the arisen insurance losses on the amount of accrued benefits under the agreement of NGO, except for investment components, in correspondence with the account No. 71310;
expense from change of size of obligations on the arisen insurance losses in correspondence with the account No. 71310;
interest expense from reflection of influence and change of temporary cost of money in correspondence with the account No. 71312.
On the debit of the account No. 38711 reduction of obligations on the arisen insurance losses on the amount of accrued benefits under the agreement of NGO, except for investment components, in correspondence with the account No. 48305 is reflected.
On the credit of the account No. 38712 charge of the risk amendment according to the obligation on the arisen insurance losses in correspondence with the account No. 71310 is reflected.
Analytics are determined by not credit financial credit institution.
The account No. 388 "Obligations under the burdensome agreements of NGO classified as investment, with conditions of discretionary participation, with conditions of direct participation"
Accounts: No. 38801 "Component of loss (OChSP)"
No. 38802 "RPPO under agreements of NGO (OChSP)"
No. 38803 "Adjustment of RPPO under agreements of NGO (OChSP)"
No. 38804 "The risk amendment on non-financial risk (OChSP)"
No. 38805 "Margin for the services (OChSP) provided by the agreement"
No. 38806 "Adjustment of RPPO under agreements of NGO regarding the allocated investment components and the allocated built-in derivative tools (OChSP)"
No. 38811 "RPPO under agreements of NGO (AFU)"
No. 38812 "The risk amendment on non-financial risk (AFU)"
3.54. Purpose of accounts - accounting of obligations under the burdensome agreements of NGO classified as investment, with conditions of discretionary participation, with conditions of direct participation. Accounts of N№38801, 38802, 38804, 38805, 38811, 38812 passive; accounts No. 38803 and No. 38806 active.
On the credit of the account No. 38801 recognition (adjustment) of loss under agreements of NGO in correspondence with the account No. 71313 is reflected.
On the debit of the account No. 38801 recovery of loss under burdensome agreements of NGO in correspondence with accounts No. 71313 and No. 71314 is reflected.
On the credit of the account No. 38802 are reflected:
recognition of agreement obligations of NGO in correspondence with accounts on accounting of calculations for pension contributions on contracts with physical persons, on accounting of calculations for pension contributions on contracts with legal entities;
replenishment of means of RPPO at the expense of means of insurance reserve in correspondence with the account No. 39703;
expense in the form of exchange difference from revaluation of RPPO under agreements of NGO under which assets and liabilities are expressed in foreign currency and calculations by which are made in foreign currency, in correspondence with the account No. 71312;
charge of financial expenses under agreements of NGO in correspondence with the account No. 71312;
difference between the added financial expenses and the received positive result of investment of funds of pension reserves in correspondence with the account No. 10801.
On the debit of the account No. 38802 are reflected:
transfer of the obligation on accrued benefit of non-state pensions in structure of the income under the agreement of NGO in correspondence with the account No. 71309;
charge of payment of investment components for the agreement of NGO on the insurance coverage rest in correspondence with the account No. 48305;
the direction in insurance reserve of part of the remaining balance formed on retirement accounts owing to discharge of the pension contract in correspondence with the account No. 39703;
the income in type of exchange difference in case of revaluation of RPPO under agreements of NGO under which assets and liabilities are expressed in foreign currency and calculations by which are made in foreign currency, in correspondence with the account No. 71311;
adjustment of the added financial expenses at the expense of own means in case of reflection of result of investment of funds of pension reserves in correspondence with the account No. 71312.
On the debit of the account No. 38803 are reflected:
margin, adjustment of margin in correspondence with the account No. 38801;
the risk amendment on non-financial risk to correspondence with the account No. 38804;
derecognition of the asset recognized earlier concerning acquisition cash flows in correspondence with the account No. 35615;
recognition as a part of revenue of part of the amounts intended for recovery of the acquisition cash flows in the accounting period and expected expenses in revenue in correspondence with the account No. 71309;
the income in type of exchange difference from revaluation of RPPO under agreements of NGO under which assets and liabilities are expressed in foreign currency and calculations by which are made in rubles, in correspondence with the account No. 71311;
financial incomes under agreements of NGO in correspondence with the account No. 71311;
change of fair value of basic Articles in correspondence with the account No. 71312.
On the credit of the account No. 38803 are reflected:
acquisition cash flows for the period in correspondence with the account No. 71310;
adjustment of margin in correspondence with the account No. 38801;
expense in the form of exchange difference from revaluation of RPPO under agreements of NGO under which assets and liabilities are expressed in foreign currency and calculations by which are made in rubles, in correspondence with the account No. 71312;
financial expenses under agreements of NGO in correspondence with the account No. 71312;
share of fund in change of fair value of basic Articles in correspondence with accounts No. 71312 and No. 30306;
recovery of component of loss in correspondence with the account No. 38804.
On the credit of the account No. 38804 the risk amendment to correspondence with the account No. 38803 is reflected.
On the debit of the account No. 38804 are reflected:
the risk amendment as a part of revenue to correspondence with the account No. 71309;
recovery of component of loss regarding the risk amendment, change of the risk amendment to correspondence with the account No. 38803.
On the credit of the account No. 38805 adjustment of margin in correspondence with the account No. 38803 is reflected.
On the debit of the account No. 38705 are reflected:
transfer of margin in structure of revenue on insurance in correspondence with the account No. 71309;
adjustment of margin in correspondence with the account No. 38803.
On the debit of the account No. 38806 are reflected:
adjustment of RPPO under the contract of NGO for the amount of the allocated investment component and (or) for the amount of the allocated built-in derivative tool of correspondence with the account on accounting of the allocated investment components on agreements of NGO or the built-in derivative tools;
adjustment of RPPO under the contract of NGO for the amount of the revaluation increasing the cost of the allocated investment component and (or) the allocated built-in derivative tool in correspondence with the account No. 71315.
On the credit of the account No. 38806 are reflected:
adjustment of RPPO under the contract of NGO for the amount of the revaluation reducing the cost of the allocated investment component and (or) the allocated built-in derivative tool in correspondence with the account No. 71316;
adjustment of RPPO under the contract of NGO for the obligation amount on the allocated investment component and (or) the allocated built-in derivative tool for date of derecognition of the allocated investment component and (or) for date of derecognition of the allocated built-in derivative tool in correspondence with the account on accounting of the allocated investment components on contracts of NGO and (or) with the account on accounting of the allocated built-in derivative tools.
On the credit of the account No. 38811 are reflected:
increase in obligations on the arisen insurance losses on the amount of accrued benefits under the agreement of NGO, except for investment components, in correspondence with the account No. 71310;
expense from change of size of obligations on the arisen insurance losses in correspondence with the account No. 71310;
interest expense from reflection of influence and change of temporary cost of money in correspondence with the account No. 71312.
On the debit of the account No. 38811 reduction of obligations on the arisen insurance losses on the amount of accrued benefits under the agreement of NGO, except for investment components, in correspondence with the account No. 48305 is reflected.
On the credit of the account No. 38812 charge of the risk amendment according to the obligation on the arisen insurance losses in correspondence with the account No. 71310 is reflected.
Analytics are determined by not credit financial credit institution.
The account No. 389 "Obligations under the remained agreements of NGO classified as insurance, with conditions of direct participation"
Accounts: No. 38901 "Margin for the services (OChSP) provided by the agreement"
No. 38902 "RPPO under agreements of NGO (OChSP)"
No. 38903 "Adjustment of RPPO under agreements of NGO (OChSP)"
No. 38904 "The risk amendment on non-financial risk (OChSP)"
No. 38905 "Component of loss (OChSP)"
No. 38906 "Adjustment of RPPO under agreements of NGO regarding the allocated investment components and the allocated built-in derivative tools (OChSP)"
No. 38911 "RPPO under agreements of NGO (AFU)"
No. 38912 "The risk amendment on non-financial risk (AFU)"
3.55. Purpose of accounts - accounting of obligations under the remained agreements of NGO classified as insurance, with conditions of direct participation. Accounts of N№38901, 38902, 38904, 38905, 38911, 38912 passive; accounts No. 38903 and No. 38906 active.
Accounting of obligations on accounts of N№38901 - 38906, 38911, 38912 is performed similar to accounting of account transactions of N№38501 - 38506, 38511, 38512.
Analytics are determined by not credit financial credit institution.
The account No. 390 "Obligations under the remained agreements of NGO classified as investment, with conditions of discretionary participation, with conditions of direct participation"
Accounts: No. 39001 "Margin for the services (OChSP) provided by the agreement"
No. 39002 "RPPO under agreements of NGO (OChSP)"
No. 39003 "Adjustment of RPPO under agreements of NGO (OChSP)"
No. 39004 "The risk amendment on non-financial risk (OChSP)"
No. 39005 "Component of loss (OChSP)"
No. 39006 "Adjustment of RPPO under agreements of NGO regarding the allocated investment components and the allocated built-in derivative tools (OChSP)"
No. 39011 "RPPO under agreements of NGO (AFU)"
No. 39012 "The risk amendment on non-financial risk (AFU)"
3.56. Purpose of accounts - accounting of obligations under the remained agreements of NGO classified as investment, with conditions of discretionary participation, with conditions of direct participation. Accounts of N№39001, 39002, 39004, 39005, 39011, 39012 passive; accounts No. 39003 and No. 39006 active.
Accounting of obligations on accounts of N№39001 - 39006, 39011, 39012 is performed similar to accounting of account transactions of N№38601 - 38606, 38611, 38612.
Analytics are determined by not credit financial credit institution.
Agreement obligations of OPS
General model of assessment
The account No. 391 "Agreement obligations of OPS, classified as insurance, without conditions of direct participation concerning which for date of recognition there is no considerable probability that subsequently they will become burdensome"
Accounts: No. 39101 "Margin for the services (OChSP) provided by the agreement"
No. 39102 "Pension accruals at accumulating stage under agreements OPS (OChSP)"
No. 39103 "Payable reserve under agreements OPS (OChSP)"
No. 39104 "The means of pension accruals created for benefit of insured persons to whom the due retirement benefit, under agreements OPS (OChSP) is appointed"
No. 39105 "The means of pension accruals created for benefit of legal successors of the died insured persons under agreements OPS (OChSP)"
No. 39106 "Adjustment of pension accruals at accumulating stage under agreements OPS (OChSP)"
No. 39107 "The risk amendment on non-financial risk (OChSP)"
No. 39108 "Component of loss (OChSP)"
No. 39111 "Payable reserve under agreements OPS (AFU)"
No. 39112 "The risk amendment on non-financial risk (AFU)"
3.57. Purpose of accounts - accounting of agreement obligations of OPS, classified as insurance, without conditions of direct participation concerning which for date of recognition there is no considerable probability that subsequently they will become burdensome, according to general model of assessment. Accounts of N№39101 - 39105, 39107, 39108, 39111, 39112 passive; account No. 39106 active.
On the credit of the account No. 39101 are reflected:
margin, adjustment of margin under contracts OPS in correspondence with the account No. 39106;
charge of interest expenses on margin at the expense of own means in correspondence with the account No. 71320;
charge of interest expenses on margin in correspondence with accounts on accounting of intraeconomic calculations.
On the debit of the account No. 39101 are reflected:
margin as a part of revenue in correspondence with the account No. 71317;
change of charges of interest expenses on margin in correspondence with the account No. 71320;
write-off of margin in case of component of loss in correspondence with the account No. 39106;
adjustment of margin in correspondence with the account No. 39106.
On the credit of the account No. 39102 are reflected:
recognition of agreement obligations of OPS in correspondence with the account on accounting of settlings with the Pension Fund of the Russian Federation on money transfer of pension accruals, the account on accounting of settlings with other insurers (funds);
charge of financial expenses in correspondence with accounts No. 71320 and No. 72320;
difference between the added financial expenses and the received result of investment of means of pension accruals into correspondence with the account No. 10801.
On the debit of the account No. 39102 are reflected:
recognition of payable reserve in correspondence with the account No. 39103;
recognition of means of the pension accruals created for benefit of insured persons to whom the due retirement benefit, in correspondence with the account No. 39104 is appointed;
recognition of means of the pension accruals created for benefit of legal successors of the died insured persons in correspondence with the account No. 39105;
change of charges of financial expenses on means of pension accruals in correspondence with account 71320;
charge of payment of investment components for agreements OPS in correspondence with the account No. 48404;
money transfer of pension accruals under agreements OPS, investment components in the Pension Fund of the Russian Federation in correspondence with the account on accounting of settlings with the Pension Fund of the Russian Federation on money transfer of pension accruals or the account on accounting of settlings with other insurers (funds).
On the credit of the account No. 39103 are reflected:
recognition of payable reserve in correspondence with the account No. 39102;
financial expense in correspondence with the account No. 71320;
difference between the added financial expenses and the received result of investment of means of pension accruals into correspondence with the account No. 10801.
On the debit of the account No. 39103 are reflected:
change of charges of financial expenses on means of payable reserve in correspondence with the account No. 71320;
reduction of agreement obligations of OPS, except for investment components, on benefits amount of funded pension on means of payable reserve under contracts OPS in correspondence with the account No. 71317.
On the credit of the account No. 39104 are reflected:
recognition of means of the pension accruals created for benefit of insured persons to whom the due retirement benefit, in correspondence with the account No. 39102 is appointed;
financial expense on means of the pension accruals created for benefit of insured persons to whom the due retirement benefit, in correspondence with the account No. 71320 is appointed;
difference between the added financial expenses and the received result of investment of means of pension accruals into correspondence with the account No. 10801.
On the debit of the account No. 39104 are reflected:
change of charges of financial expenses on means of the pension accruals created for benefit of insured persons to whom the due retirement benefit, in correspondence with the account No. 71320 is appointed;
charge of payment for means of the pension accruals created for benefit of insured persons to whom the due retirement benefit, under agreements OPS, in correspondence with the account No. 48404 is appointed.
On the credit of the account No. 39105 are reflected:
reduction of means of reserve on OPS for replenishment of means of the pension accruals created for benefit of legal successors of the died insured persons in correspondence with the account No. 39705;
recognition of means of the pension accruals created for benefit of legal successors of the died insured persons in correspondence with the account No. 39102;
financial expense in correspondence with the account No. 71320;
difference between the added financial expenses and the received result of investment of means of pension accruals into correspondence with the account No. 10801.
On the debit of the account No. 39105 are reflected:
forming of reserve of OPS at the expense of means of the pension accruals which are not received by legal successors of the died insured persons in correspondence with the account No. 39705;
change of charges of financial expenses on means of the pension accruals created for benefit of legal successors of the died insured persons in correspondence with the account No. 71320;
charge of payment for means of the pension accruals created for benefit of legal successors of the dead and insured persons under contracts OPS in correspondence with the account No. 48404.
On the debit of the account No. 39106 are reflected:
the risk amendment on non-financial risk under contracts OPS in correspondence with the account No. 39107;
adjustment of cash flow as a part of revenue in correspondence with the account No. 71317;
margin, adjustment of margin in correspondence with the account No. 39101;
derecognition of the asset recognized earlier concerning acquisition cash flows for date of recognition of the agreement OPS in correspondence with the account No. 35618;
write-off of acquisition cash flows for the accounting period with reflection as a part of the income in correspondence with the account No. 71317;
the expected expenses in correspondence with the account No. 71317;
the income from change in interest rates and assumptions in correspondence with the account No. 71319;
financial incomes in correspondence with the account No. 71319.
On the credit of the account No. 39106 are reflected:
adjustment of margin under contracts OPS in correspondence with the account No. 39101;
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