It is registered
Ministry of Justice
On February 6, 2015 No. 35910
of December 22, 2014 No. 446-P
About procedure for determination of the income, expenses and other comprehensive income of credit institutions
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 December 15, 2014 No. 40) the Bank of Russia establishes for credit institutions the principles and procedure for determination of the income and expenses reflected in financial accounting on accounts on accounting of financial result of the current year, and the other comprehensive income reflected in financial accounting on accounts on accounting of the added capital, except for share premium, the non-paid financing provided to credit institution by shareholders, participants, deposits to property of limited liability company within accounting year.
1.1. Forming of information on the income, expenses and about change of Articles of other comprehensive income of credit institution and its reflection in financial accounting is performed according to regulations of the Bank of Russia about procedure for financial accounting in credit institutions and the Instruction of the Bank of Russia of September 4, 2013 No. 3054-U "About procedure for creation by credit institutions of annual accounting (financial) accounts", the registered Ministry of Justice of the Russian Federation on November 1, 2013 No. 30303, on December 16, 2014 No. 35196 ("the Bulletin of the Bank of Russia" of November 13, 2013 No. 61, of December 22, 2014 No. 112) (further - the Instruction of the Bank of Russia No. 3054-U).
Information on the income, expenses, financial results (profit or loss), about change of Articles of other comprehensive income and cumulative financial result (profit or loss after the taxation taking into account changes of other comprehensive income) credit institution is reflected in "The report on financial results from January 1 on ______ 20 __ years" (further - OFR) (appendix to this Provision).
Information for the accounting period since the beginning of accounting year is provided in OFR.
On transactions, the income and expenses from which are subject to reflection in OFR only in the column 4, in column 5 the sign "x" is delivered.
1.2. The income of credit institution the increase in economic benefits leading to increase in own means (capital) in credit institution, except for the receipts specified in Item 3.3 of this provision and the events in shape is recognized:
inflow of assets (for example, in the form of gratuitously the received property);
value increases of assets as a result of revaluation (except for revaluations of fixed assets, intangible assets, the financial assets estimated at fair value through other comprehensive income and also increases in requirements for payment of long-term employee benefits upon termination of labor activity in case of revaluation, attributable to increase in the added capital);
reduction of reserves by possible losses or reduction of reserves - estimative obligations of not credit nature;
increases in assets as a result of transactions on delivery (realization) of assets, performance of works, rendering services;
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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