ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of November 17, 2025 No. 164n

About approval of the Instruction about accounting treatment and storages of precious metals and gemstones, and also accounting in case of their production

According to the paragraph to the eighth Articles 1, subitem 3 of article 11.1 of the Federal Law of March 26, 1998 No. 41-FZ "About precious metals and gemstones", the paragraph the second Item 20 of Rules of accounting and storage of precious metals, gemstones and products from them, and also maintaining the corresponding reporting, approved by the order of the Government of the Russian Federation of September 28, 2000 No. 731 <1>, and paragraph one of Item 1 of the Regulations on the Ministry of Finance of the Russian Federation approved by the order of the Government of the Russian Federation of June 30, 2004 No. 329, I order:

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<1> Is effective till March 1, 2031.

1. Approve the enclosed Instruction about accounting treatment and storages of precious metals and gemstones, and also accounting in case of their production.

2. This order becomes effective since March 1, 2026 and is effective till March 1, 2031.

Approved by the Order of the Ministry of Finance of the Russian Federation of November 17, 2025 No. 164n

The instruction about accounting treatment and storages of precious metals and gemstones, and also accounting in case of their production

1. The instruction about accounting treatment and storages of precious metals and gemstones, and also accounting in case of their production is developed for the purpose of ensuring control of movement and safety of precious metals and gemstones in case of their production.

2. Accounting of precious metals and gemstones is performed by the extracting organizations from the moment of their production and extraction at all stages and transactions of the engineering, production and other procedures connected with their use and the address and also in all types and conditions.

3. Responsible persons of the extracting organization responsible for accounting and (or) storage of precious metals, and also gemstones (further - responsible persons), are determined by the local regulation of the extracting organization.

4. Accounting of precious metals and gemstones in case of their receipt, movement, conversion, transfer between divisions (advance holders), shipment from the extracting organization, storage in shop storage rooms, storages, warehouses, on production sites or in other places established by local regulations of the extracting organization is conducted by the extracting organizations in the books of accounting, magazines, cards of inventory accounting and other documents applied in the extracting organization (on the paper or electronic medium) and the qualified digital signature of authorized persons containing autographic or strengthened, including in source accounting documents in cases, stipulated by the legislation the Russian Federation about financial accounting.

5. Account of precious metals in the extracting organizations is kept according to their name, weight, and also on quality and in value term if it is possible taking into account conditions of engineering procedures of extraction, enrichment, further conversion, approbation and analysis of the mineral raw materials containing precious metals.

6. Accounting of the precious metals containing in mineral raw materials and products of conversion of mineral raw materials <1> by their transfer on refining is performed in recalculation on the mass of chemically net precious metals, including on general (ligaturny) weight.

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<1> Item 2 of the Procedure for making of transactions with the mineral raw materials containing precious metals to the refining in the territory of the Russian Federation approved by the order of the Government of the Russian Federation of December 1, 1998 No. 1419.

The specified data are compared with the mass of precious metals in mineral raw materials and products of the conversion of mineral raw materials determined by results of reception weighing, the approbation which is carried out by the affinaging organization.

By results of the specified comparison by the extracting organizations corrections are made to documents on accounting, at the same time initial data on amount of the precious metals containing in mineral raw materials and products of conversion of mineral raw materials are subject to correction.

7. Account of gemstones in the extracting organizations is kept according to their name, weight and quality, and also in value term when carrying out independent sorting, primary classification and primary assessment by them.

In the extracting organizations not having opportunity to perform independent sorting, primary classification and primary assessment of the extracted gemstones, account of gemstones is kept by results of implementation of sorting, primary classification and primary assessment of the extracted gemstones in Gokhran of Russia or in the extracting organizations having opportunity to perform independent sorting, primary classification and primary assessment of the extracted gemstones.

8. Based on documents on accounting of the precious metals and gemstones (including source accounting documents) constituted by responsible persons, at least once a month technical reports, commodity and technological balances, for precious metals - metallurgical balances, balance of primary conversion and other balances of precious metals for the purpose of identification of variations in accounting and explanations of the reasons of variations are created.

9. Inventory count of the precious metals containing in products of conversion of mineral raw materials, and also the extracted gemstones (further - inventory count), is carried out by the extracting organization at least once a year taking into account regulations of the legislation of the Russian Federation on financial accounting.

Inventory counts are subject the products of conversion of mineral raw materials containing precious metals, and also the extracted gemstones in all places of their storage according to local regulations of the extracting organization.

For carrying out inventory count the local regulation of the extracting organization creates inventory-taking group (further - the commission).

In case of inventory count the actual availability of products of conversion of mineral raw materials and content in them precious metals, and also the actual availability of the extracted gemstones in places of their storage with carrying out in case of need weighing, measurement, sampling and their analysis is established.

Data on the actual availability of products of conversion of mineral raw materials and content in them precious metals, and also about the actual availability of the extracted gemstones are compared with data of the documents on accounting applied in the extracting organization.

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