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The document ceased to be valid since January 1, 2023 according to Item 3 of the Provision of the Central bank of the Russian Federation of November 24, 2022 No. 809-P

It is registered

Ministry of Justice

Russian Federation

On June 18, 2020 No. 58690

INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of May 19, 2020 No. 5460-U

About modification of the Provision of the Bank of Russia of February 27, 2017 No. 579-P "About the Chart of accounts of financial accounting for credit institutions and procedure for its application"

Based on Item 14 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; 2020, No. 14, the Art. 2036), 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) and according to the solution of the Board of directors of the Bank of Russia (the minutes of the Board of directors of the Bank of Russia of May 13, 2020 No. 13):

1. Bring in appendix to the Provision of the Bank of Russia of February 27, 2017 No. 579-P "About the Chart of accounts of financial accounting for credit institutions and procedure for its application", to No. registered by the Ministry of Justice of the Russian Federation on March 20, 2017 46021, on July 20, 2017 No. 47474, on December 12, 2017 No. 49220, on March 12, 2018 No. 50299, on December 3, 2018 No. 52845, on January 16, 2019 No. 53372, on March 26, 2019 No. 54165, the following changes.

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

in Chapter A:

state the account name No. 10621 in the following edition: "Deposits to property of society";

after line of the account No. 32028 to add with line of the following content:

 


"32030

The acquired rights to claim under contracts for provision (placement) of money

And";

 

after line of the account No. 32117 to add with line of the following content:

 


"32130

The acquired rights to claim under contracts for provision (placement) of money

And";

 

after line of the account No. 32213 to add with line of the following content:

 


"32230

The acquired rights to claim under contracts for provision (placement) of money

And";

 

after line of the account No. 32313 to add with line of the following content:

 


"32330

The acquired rights to claim under contracts for provision (placement) of money

And";

 

after line of the account No. 40101 to add with line of the following content:

 


"40102

Single treasurer account

П";

 

after line of the account No. 44109 to add with line of the following content:

 


"44111

The acquired rights to claim under contracts for provision (placement) of money

And";

 

after line of the account No. 44210 to add with line of the following content:

 


"44211

The acquired rights to claim under contracts for provision (placement) of money

And";

 

after line of the account No. 44310 to add with line of the following content:

 


"44311

The acquired rights to claim under contracts for provision (placement) of money

And";

 

after line of the account No. 44410 to add with line of the following content:

 


"44411

The acquired rights to claim under contracts for provision (placement) of money

And";

 

after line of the account No. 44509 to add with line of the following content:

 


"44511

The acquired rights to claim under contracts for provision (placement) of money

And";

 

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