It is registered
Ministry of Justice
Russian Federation
On July 22, 2021 No. 64338
of June 21, 2021 No. 5823-U
About modification of the Provision of the Bank of Russia of September 2, 2015 No. 487-P "Industry standard of financial accounting of the income, expenses and other comprehensive income of not credit financial credit institutions"
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; 2021, No. 9, the Art. 1467) 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 June 11, 2021 No. PSD-12):
1. Bring in the Provision of the Bank of Russia of September 2, 2015 No. 487-P "Industry standard of financial accounting of the income, expenses and other comprehensive income of not credit financial credit institutions" registered by the Ministry of Justice of the Russian Federation on October 9, 2015 No. 39282, on June 8, 2016 No. 42473, on December 20, 2016 No. 44832, on November 13, 2017 No. 48865, on April 13, 2018 No. 50764, the following changes.
1.1. In paragraph five of Item 1.1 of the word "the central partners," to exclude.
1.2. In the paragraph the fourteenth Item 2.1 of the word "the central partners," to exclude.
1.3. In the paragraph the second Item 10.2 of the word "the central partners," to exclude.
1.4. In appendix 3:
1.4.1. In the name of the word "the central partners," to exclude.
1.4.2. In part 1:
in Section 7:
in the name of the word "activities for rendering services of the central partner," to exclude;
lines
"
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|
2. Revenue from rendering services in implementation of function of the central partner |
|
|
|
1 |
in the stock market |
17201 |
71602 |
|
2 |
in the foreign exchange market |
17202 |
71602 |
|
3 |
on the forward market |
17203 |
71602 |
|
4 |
in the goods market |
17204 |
71602 |
|
5 |
service charges |
17205 |
71602 |
"
recognize invalid;
18301 to add the Section 8 after line of symbol with lines of the following content:
"
|
|
4. Revenue from rendering services by the not credit financial credit institutions combining activities of the organizer of trade, depositary, specialized depositary or registrar with activities of operators of financial platforms |
|
|
|
1 |
from the services connected with transactions possibility on provision of banking services |
18401 |
71602 |
|
2 |
from the services connected with transactions possibility on provision of insurance services |
18402 |
71602 |
|
3 |
from the services connected with transactions possibility on provision of services in the security market between the financial organizations and consumers of financial services |
18403 |
71602 |
|
4 |
from the services connected with possibility of making of financial security transactions between issuers of the specified securities or the financial organizations acting on behalf of the specified issuers and consumers of financial services |
18404 |
71602 |
|
5 |
from the services connected with transactions possibility with financial instruments |
18405 |
71602 |
|
6 |
from the services connected with transactions possibility on provision of other services of financial nature provided by rules of financial platform |
18406 |
71602 |
|
7 |
from the services connected with carrying out identification of the client - the consumer of financial services, the representative of the client, the beneficiary, the beneficial owner, the simplified identification of the client - the consumer of financial services |
18407 |
71602 |
|
8 |
from the other services provided by rules of financial platform within implementation of activities of the operator of financial platform |
18408 |
71602 |
|
|
5. Revenue from rendering services by the not credit financial credit institutions combining activities of the organizer of trade, the clearing organization, broker activities, dealer activities, depository activity, activities for management of securities or activities for maintaining the register of owners of securities with activities of operators of investment platforms |
|
|
|
1 |
from rendering services in investment attraction |
18501 |
71602 |
|
2 |
from rendering services in assistance in investment |
18502 |
71602 |
|
3 |
from rendering to persons attracting investments, the other services provided by rules of investment platform |
18503 |
71602 |
|
4 |
from rendering to investors the other services provided by rules of investment platform |
18504 |
71602 |
|
|
6. Revenue from rendering services by the not credit financial credit institutions combining activities of professional participants of the security market, joint-stock investment funds, organizers of trade, the clearing organizations, specialized depositaries, managing companies, bureau of credit histories, credit rating agencies, insurance brokers with activities of operators of information systems in whom release of digital financial assets, and operators of exchange of digital financial assets is performed |
|
|
|
1 |
from rendering services in release of the digital financial assets and digital rights including at the same time digital financial assets and other digital rights |
18601 |
71602 |
|
2 |
from rendering services in providing the conclusion of transactions with the digital financial assets and the digital rights including at the same time digital financial assets and other digital rights |
18602 |
71602 |
|
3 |
from rendering to persons issuing the digital financial assets and the digital rights including at the same time digital financial assets and other digital rights, the other services provided by rules of investment system |
18603 |
71602 |
|
4 |
from rendering to owners the digital financial assets and digital rights including at the same time digital financial assets and other digital rights, the other services provided by rules of investment system |
18604 |
71602 |
".
1.4.3. 21113 to add part 2 after line of symbol with lines of the following content:
"
|
|
Section 2. Expenses on other types of activity |
|
|
|
|
1. Expenses on other types of activity |
|
|
|
1 |
expenses on technical services in case of combination of activities with activities of the operator of investment platforms |
22101 |
71702 |
|
2 |
expenses on technical services in case of combination of activities with activities of the operator of financial platforms |
22102 |
71702 |
|
3 |
expenses on technical services in case of combination of activities with activities of the operator of information systems and the operator of exchange of digital financial assets |
22103 |
71702 |
|
4 |
promotional expenses when rendering the services connected with combination of activities with activities of the operator of investment platform |
22104 |
71702 |
|
5 |
promotional expenses when rendering the services connected with combination of activities with activities of the operator of financial platform |
22105 |
71702 |
|
6 |
promotional expenses when rendering the services connected with combination of activities with activities of the operator of information systems and the operator of exchange of digital financial assets |
22106 |
71702 |
|
7 |
the expenses connected with rendering services by depositary in issue of digital certificates to owners of the utilitarian digital rights which accounting is performed by the specified depositary |
22107 |
71702 |
|
8 |
expenses on introduction of information on origin, transition and the termination of the utilitarian digital right |
22108 |
71702 |
|
9 |
the expenses connected with rendering services in release of the digital financial assets and the digital rights including at the same time digital financial assets and other digital rights |
22109 |
71702 |
|
10 |
the other expenses connected with rendering services in case of combination of activities with activities of the operator of investment platform |
22110 |
71702 |
|
11 |
the other expenses connected with rendering services in case of combination of activities with activities of the operator of financial platform |
22111 |
71702 |
|
12 |
the other expenses connected with rendering services in case of combination of activities with activities of the operator of information system and the operator of exchange of digital financial assets |
22112 |
71702 |
".
1.5. 55611 to add part 5 of appendix 4 after line of symbol with lines of the following content:
"
|
|
Section 6. The income on other types of activity |
|
|
|
|
1. Revenue from rendering services by the not credit financial credit institutions combining activities of microfinance companies, credit consumer cooperatives, credit consumer cooperatives of the second level, agricultural credit consumer cooperatives of the subsequent level, housing accumulative cooperatives with activities of operators of information systems in whom release of digital financial assets, and operators of exchange of digital financial assets is performed |
|
|
|
1 |
from rendering services in release of the digital financial assets and digital rights including at the same time digital financial assets and other digital rights |
56101 |
71602 |
|
2 |
from rendering services in providing the conclusion of transactions with the digital financial assets and the digital rights including at the same time digital financial assets and other digital rights |
56102 |
71602 |
|
3 |
from rendering to persons issuing the digital financial assets and the digital rights including at the same time digital financial assets and other digital rights, the other services provided by rules of investment system |
56103 |
71602 |
|
4 |
from rendering to owners the digital financial assets and digital rights including at the same time digital financial assets and other digital rights, the other services provided by rules of investment system |
56104 |
71602 |
|
|
Section 7. Expenses on other types of activity |
|
|
|
|
1. Expenses on other types of activity |
|
|
|
1 |
expenses on technical services in case of combination of activities with activities of the operator of information systems and the operator of exchange of digital financial assets |
57101 |
71702 |
|
2 |
promotional expenses when rendering the services connected with combination of activities with activities of the operator of information systems and the operator of exchange of digital financial assets |
57102 |
71702 |
|
3 |
the expenses connected with rendering services in release of the digital financial assets and the digital rights including at the same time digital financial assets and other digital assets |
57103 |
71702 |
|
4 |
the other expenses connected with rendering services in case of combination of activities with activities of the operator of information system and the operator of exchange of digital financial assets |
57104 |
71702 |
".
2. This Instruction is subject to official publication and becomes effective since January 1, 2022.
Chairman of the Central bank of the Russian Federation
E. S. Nabiullina
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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The document ceased to be valid since January 1, 2025 according to Item 1 of the Instruction of the Central bank of the Russian Federation of November 11, 2022 No. 6313-U