It is registered
Ministry of Justice
Russian Federation
On October 14, 2020 No. 60381
of September 14, 2020 No. 5547-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. 31, the Art. 5018), 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 September 9, 2020 No. PSD-19):
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, on June 18, 2020 No. 58690, the following changes.
1.1. After line of the account No. 61014 of Chapter A of the Chart of accounts of financial accounting for credit institutions to add with line of the following content:
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"61016 |
Reserves under impairment of inventories |
П". |
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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