PROVISION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of November 24, 2022 No. 809-P

About the chart of accounts of financial accounting for credit institutions and procedure for its application
(Extraction)

This Provision 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)" <1>, parts 6 of article 21 of the Federal Law of December 6, 2011 No. 402-FZ "About financial accounting" <2> and according to the solution of the Board of directors (the minutes of the Board of directors of the Bank of Russia of November 21, 2022 No. PSD-70) establish the Chart of accounts of financial accounting for credit institutions and procedure for its application.

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<1> Russian Federation Code, 2002, No. 28, Art. 2790; 2021, No. 27, Art. 5187.

<2> Russian Federation Code, 2011, No. 50, Art. 7344; 2021, No. 27, Art. 5187.

1. Credit institutions perform financial accounting according to the Chart of accounts of financial accounting for credit institutions and procedure for its application (appendix to this Provision).

In case of application of this provision 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 according to the order of the Government of the Russian Federation of February 25, 2011 No. 107 "About approval of the Regulations on recognition of International accounting standards and Explanations of International accounting standards for application in the territory of the Russian Federation" <1> (further - the order of the Government of the Russian Federation of February 25, 2011 No. 107), and also part 12 of article 21 of the Federal Law of December 6, 2011 No. 402-FZ "About financial accounting" <2>.

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<1> Russian Federation Code, 2011, No. 10, Art. 1385; 2022, No. 26, Art. 4493.

<2> Russian Federation Code, 2011, No. 50, Art. 7344.

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 February 27, 2017 No. 579-P "About the Chart of accounts of financial accounting for credit institutions and procedure for its application" <3>;

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<3> It is registered by the Ministry of Justice of the Russian Federation on March 20, 2017, registration No. 46021.

Instruction of the Bank of Russia of July 5, 2017 No. 4450-U "About modification of Item 4.70 of part II of 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" <4>;

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<4> It is registered by the Ministry of Justice of the Russian Federation on July 20, 2017, registration No. 47474.

Instruction of the Bank of Russia of October 2, 2017 No. 4555-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" <5>;

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<5> It is registered by the Ministry of Justice of the Russian Federation on December 12, 2017, registration No. 49220.

Instruction of the Bank of Russia of February 15, 2018 No. 4722-U "About modification of the Provision of the Bank of Russia of February 27, 2017 No. 579-P "About the Chart of accounts of financial accounting for credit institutions and procedure for its application" <6>;

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<6> It is registered by the Ministry of Justice of the Russian Federation on March 12, 2018, registration No. 50299.

Instruction of the Bank of Russia of November 12, 2018 No. 4965-U "About modification of the Provision of the Bank of Russia of February 27, 2017 No. 579-P "About the Chart of accounts of financial accounting for credit institutions and procedure for its application" <1>;

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<1> It is registered by the Ministry of Justice of the Russian Federation on December 3, 2018, registration No. 52845.

Instruction of the Bank of Russia of December 18, 2018 No. 5019-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" <2>;

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<2> It is registered by the Ministry of Justice of the Russian Federation on January 16, 2019, registration No. 53372.

Instruction of the Bank of Russia of February 28, 2019 No. 5087-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" <3>;

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<3> It is registered by the Ministry of Justice of the Russian Federation on March 26, 2019, registration No. 54165.

Instruction of the Bank of Russia 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" <4>;

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<4> It is registered by the Ministry of Justice of the Russian Federation on June 18, 2020, registration No. 58690.

Instruction of the Bank of Russia 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" <5>;

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<5> It is registered by the Ministry of Justice of the Russian Federation on October 14, 2020, registration No. 60381.

Instruction of the Bank of Russia of March 24, 2021 No. 5753-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" <6>;

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<6> It is registered by the Ministry of Justice of the Russian Federation on May 27, 2021, registration No. 63660.

Instruction of the Bank of Russia of August 19, 2021 No. 5892-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" <7>;

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<7> It is registered by the Ministry of Justice of the Russian Federation on September 21, 2021, registration No. 65075.

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