PROVISION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of July 16, 2012 No. 385-P

About rules of conducting financial accounting in the credit institutions located in the territory of the Russian Federation

According to article 4 of the Federal Law of July 10, 2002 N 86-FZ "About the Central bank the Russian Federation (Bank of Russia)" (The Russian Federation Code, 2002, N 28, Art. 2790; 2003, N 2, Art. 157; N 52, of Art. 5032; 2004, N 27, Art. 2711; N 31, of Art. 3233; 2005, N 25, Art. 2426; N 30, of Art. 3101; 2006, N 19, Art. 2061; N 25, of Art. 2648; 2007, N 1, Art. 9, Art. 10; N 10, of Art. 1151; N 18, of Art. 2117; 2008, N 42, Art. 4696, Art. 4699; N 44, of Art. 4982; N 52, of the Art. 6229, Art. 6231; 2009, N 1, Art. 25; N 29, of Art. 3629; N 48, of Art. 5731; 2010, N 45, Art. 5756; 2011, N 7, Art. 907; N 27, of Art. 3873; N 43, of Art. 5973; No. 48, Art. 6728; 2012, No. 50, Art. 6954; No. 53, Art. 7591, Art. 7607; 2013, No. 11, Art. 1076; No. 14, Art. 1649; No. 19, Art. 2329; No. 27, Art. 3438, Art. 3476, Art. 3477; No. 30, Art. 4084; No. 49, Art. 6336; No. 51, Art. 6695, Art. 6699; No. 52, Art. 6975; 2014, No. 19, Art. 2311, Art. 2317; No. 27, the Art. 3634) (further - the Federal Law of July 10, 2002 No. 86-FZ) and the solution of the Board of directors (the minutes of the Board of directors of July 13, 2012 N 13) rules of conducting financial accounting in the credit institutions located in the territory of the Russian Federation are established.

1. The credit institutions located in the territory of the Russian Federation perform financial accounting according to the rules given in Appendix to this Provision.

2. This Provision is subject to official publication in "the Bulletin of the Bank of Russia" and becomes effective since January 1, 2013.

3. From the date of entry into force of this provision to recognize invalid:

Instruction of the Bank of Russia of October 11, 2007 N 1893-U "About modification of the Provision of the Bank of Russia of March 26, 2007 N 302-P "About rules of conducting financial accounting in the credit institutions located in the territory of the Russian Federation", registered by the Ministry of Justice of the Russian Federation on October 23, 2007 N 10390 ("the Bulletin of the Bank of Russia" of October 31, 2007 N 60);

Instruction of the Bank of Russia of October 8, 2008 N 2090-U "About modification of the Provision of the Bank of Russia of March 26, 2007 N 302-P "About rules of conducting financial accounting in the credit institutions located in the territory of the Russian Federation", registered by the Ministry of Justice of the Russian Federation on November 6, 2008 N 12584 ("the Bulletin of the Bank of Russia" of November 19, 2008 N 67);

Instruction of the Bank of Russia of November 6, 2008 N 2120-U "About modification of the Provision of the Bank of Russia of March 26, 2007 N 302-P "About Rules of conducting financial accounting in the credit institutions located in the territory of the Russian Federation", registered by the Ministry of Justice of the Russian Federation on December 2, 2008 N 12783 ("the Bulletin of the Bank of Russia" of December 10, 2008 N 72);

Instruction of the Bank of Russia of December 12, 2008 N 2149-U "About modification of the Provision of the Bank of Russia of March 26, 2007 N 302-P "About rules of conducting financial accounting in the credit institutions located in the territory of the Russian Federation", registered by the Ministry of Justice of the Russian Federation on December 19, 2008 N 12904 ("the Bulletin of the Bank of Russia" of December 31, 2008 N 75);

Instruction of the Bank of Russia of November 25, 2009 N 2343-U "About modification of the Provision of the Bank of Russia of March 26, 2007 N 302-P "About rules of conducting financial accounting in the credit institutions located in the territory of the Russian Federation", registered by the Ministry of Justice of the Russian Federation on December 10, 2009 N 15476 ("the Bulletin of the Bank of Russia" of December 16, 2009 N 72);

Instruction of the Bank of Russia of December 11, 2009 N 2358-U "About modification of the Provision of the Bank of Russia of March 26, 2007 N 302-P "About rules of conducting financial accounting in the credit institutions located in the territory of the Russian Federation", registered by the Ministry of Justice of the Russian Federation on December 22, 2009 N 15778 ("the Bulletin of the Bank of Russia" of December 28, 2009 N 77);

Instruction of the Bank of Russia of July 6, 2010 N 2477-U "About modification of the Provision of the Bank of Russia of March 26, 2007 N 302-P "About rules of conducting financial accounting in the credit institutions located in the territory of the Russian Federation", registered by the Ministry of Justice of the Russian Federation on July 30, 2010 N 18003 ("the Bulletin of the Bank of Russia" of August 11, 2010 N 45);

Instruction of the Bank of Russia of September 28, 2010 N 2500-U "About modification of the Provision of the Bank of Russia of March 26, 2007 N 302-P "About rules of conducting financial accounting in the credit institutions located in the territory of the Russian Federation", registered by the Ministry of Justice of the Russian Federation on October 6, 2010 N 18642 ("the Bulletin of the Bank of Russia" of October 13, 2010 N 56);

Instruction of the Bank of Russia of November 8, 2010 N 2514-U "About modification of the Provision of the Bank of Russia of March 26, 2007 N 302-P "About rules of conducting financial accounting in the credit institutions located in the territory of the Russian Federation", registered by the Ministry of Justice of the Russian Federation on December 8, 2010 N 19133 ("the Bulletin of the Bank of Russia" of December 15, 2010 N 68);

Instruction of the Bank of Russia of December 29, 2010 N 2553-U "About modification of the Provision of the Bank of Russia of March 26, 2007 N 302-P "About rules of conducting financial accounting in the credit institutions located in the territory of the Russian Federation", registered by the Ministry of Justice of the Russian Federation on January 24, 2011 N 19564 ("the Bulletin of the Bank of Russia" of February 2, 2011 N 7);

Instruction of the Bank of Russia of July 4, 2011 N 2654-U "About modification of the Provision of the Bank of Russia of March 26, 2007 N 302-P "About rules of conducting financial accounting in the credit institutions located in the territory of the Russian Federation", registered by the Ministry of Justice of the Russian Federation on July 15, 2011 N 21379 ("the Bulletin of the Bank of Russia" of August 4, 2011 N 43);

Instruction of the Bank of Russia of August 26, 2011 N 2679-U "About modification of the Provision of the Bank of Russia of March 26, 2007 N 302-P "About rules of conducting financial accounting in the credit institutions located in the territory of the Russian Federation", registered by the Ministry of Justice of the Russian Federation on September 12, 2011 N 21772 ("the Bulletin of the Bank of Russia" of September 21, 2011 N 52);

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