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Ministry of Justice

Russian Federation

On February 6, 2015 No. 35917

PROVISION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of December 22, 2014 No. 448-P

About procedure for financial accounting of fixed assets, intangible assets, the real estate which is temporarily not used in the main activities, non-current assets, held for sale, the inventories, labor instruments and objects of the labor received under agreements of compensation, pledge which purpose is not determined in credit institutions

(The last edition from 16-06-2016)

Based on 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; 2003, No. 2, Art. 157; No. 52, Art. 5032; 2004, No. 27, Art. 2711; No. 31, Art. 3233; 2005, No. 25, Art. 2426; No. 30, Art. 3101; 2006, No. 19, Art. 2061; No. 25, Art. 2648; 2007, No. 1, Art. 9, Art. 10; No. 10, Art. 1151; No. 18, Art. 2117; 2008, No. 42, Art. 4696, Art. 4699; No. 44, Art. 4982; No. 52, Art. 6229, Art. 6231; 2009, No. 1, Art. 25; No. 29, Art. 3629; No. 48, Art. 5731; 2010, No. 45, Art. 5756; 2011, No. 7, Art. 907; No. 27, Art. 3873; No. 43, 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. 26, Art. 3395; No. 27, Art. 3634; No. 30, Art. 4219; No. 40, Art. 5318; No. 45, the Art. 6154) 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 26, 2014 No. 28) the Bank of Russia establishes for credit institutions procedure for financial accounting of fixed assets, intangible assets, the real estate which is temporarily not used in the main activities, non-current assets, held for sale, the inventories, labor instruments and objects of the labor received under agreements of compensation, pledge which purpose is not determined.

Chapter 1. General provisions

1.1. Financial accounting shall provide forming of reliable information about fixed assets, intangible assets, the real estate which is temporarily not used in the main activities, non-current assets, held for sale, the inventories, labor instruments and objects of the labor received under agreements of compensation, pledge which purpose is not determined credit institution and changes in their structure.

1.2. By credit institution in accounting policy methods of financial accounting of fixed asset objects, intangible assets, the real estate which is temporarily not used in the main activities, non-current assets, held for sale, the inventories, labor instruments and objects of the labor received under agreements of compensation, pledge which purpose is not determined, and also models of accounting of fixed asset objects, intangible assets, the real estate which is temporarily not used in the main activities shall be determined.

1.3. The credit institution shall have rules of document flow in financial accounting when making transactions with fixed asset objects, intangible assets, the real estate which is temporarily not used in the main activities, non-current assets, held for sale of the inventories, labor instruments and objects of the labor received under agreements of compensation, pledge which purpose is not determined to appoint persons responsible for documentary registration of transactions with these objects and safety of the specified objects.

The credit institution determines the evaluation methods applied in case of determination of fair value in standards of the economic actor or other internal documents.

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