Document from CIS Legislation database © 2003-2020 SojuzPravoInform LLC

It is registered

Ministry of Justice

Russian Federation

On February 6, 2015 No. 35910

PROVISION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of December 22, 2014 No. 446-P

About procedure for determination of the income, expenses and other comprehensive income of credit institutions

(as amended on 09-07-2018)

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.

Chapter 1. General provisions

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 the fixed assets, assets in the form of right to use relating to fixed assets, intangible assets, financial assets estimated at fair value through other comprehensive income and also increase 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;

reduction of the cost (write-off) of obligations (except for reduction of obligations on payment of long-term employee benefits upon termination of labor activity in case of revaluation, attributable to increase in the added capital) which is not connected with reduction or disposal of the corresponding assets.

1.3. Expenses of credit institution the reduction of economic benefits leading to reduction of own means (capital) of credit institution, except for profit distributions between shareholders or participants and (or) reduction of deposits according to the decision of shareholders or participants and the events in shape is recognized:

asset retirements (for example, in connection with loss, spoil of property);

reduction in cost of assets as a result of revaluation (except for revaluations (writedown) of the fixed assets, assets in the form of right to use relating to fixed assets, intangible assets, financial assets estimated at fair value through other comprehensive income and also reduction of requirements for payment of long-term employee benefits upon termination of labor activity in case of revaluation attributable to reduction of the added capital) or depreciation;

creations or increases in reserves at possible losses, creations or increases in reserves - estimative obligations of not credit nature;

reduction of assets as a result of transactions on delivery (realization) of assets, performance of works, rendering services;

the increase in obligations (except for increases in obligations on payment of long-term employee benefits upon termination of labor activity in case of revaluation, attributable to reduction of the added capital) which is not connected with receipt (education) of the corresponding assets.

1.4. Other comprehensive income of credit institution the increase or reduction of economic benefits attributable to the increase or reduction of the added capital leading to increase or reduction of own means (capital) of credit institution, except for the income and expenses listed in Items 1.2 and 1.3 of this provision and the events in the form determined in Items 28.2 and 28.3 of this provision is recognized.

1.5. Ceased to be valid according to the Instruction of the Central bank of the Russian Federation of 02.10.2017 No. 4556-U

1.6. Interest incomes (interest expenses) for the purpose of this provision the income (expenses) added in the form of percent, the coupon, discount (award) on the transactions which are bringing in interest incomes (interest expenses) is recognized.

Interest incomes on the placed money and precious metals, debt securities, and also interest expenses on the borrowed funds of physical persons and legal entities raised in deposits to precious metals into the depersonalized metal accounts of physical persons and legal entities, issued debt securities are charged taking into account the following.

Interest incomes and interest expenses on the placed and raised funds are charged on remaining balance of the debt on principal debt considered on the corresponding personal account for the beginning of operational day.

When charging interest incomes and interest expenses the actual number of calendar days on which funds are raised or placed is taken into consideration. At the same time the real number of calendar days in year - 365 or 366 days respectively undertakes base if other is not provided by the agreement of the parties.

Interest incomes on the placed money and debt securities, and also interest expenses on borrowed funds of physical persons and legal entities, issued debt securities with repayment period at the time of initial recognition are reflected more than one year in the report on financial results using effective interest rate which procedure of payments if necessary the credit institution determines (claims) in own standards of the economic actor.

Discounting - calculation of depreciated cost of financial asset or the financial liability and distribution of interest income or interest expense for the corresponding period. Effective interest rate - the rate applied when discounting of the expected cash flows throughout the expected circulation period of financial asset or the financial liability to the current discounted value of financial asset or the financial liability.

Paragraph of the seventh ceased to be valid.

Paragraph of the eighth ceased to be valid.

Paragraph ninth ceased to be valid.

Paragraph tenth ceased to be valid.

Paragraph eleventh ceased to be valid.

Paragraph twelfth ceased to be valid.

Paragraph thirteenth ceased to be valid.

1.7. The commission income and commission expenses received or paid by agreement parties are subject to reference into accounts on accounting of the income (expenses) taking into account Items 3.7 and 16.7 of this provision, for the income and expenses respectively.

At the same time analytics shall provide information on the commission income and commission expenses, except for the amounts included in calculation of effective interest rate from transactions with financial assets or financial liabilities which are not estimated at fair value through profit or loss.

1.8. Income and expenses from transactions of purchase and sale of foreign currency for rubles in cash and non-cash forms in which calculations and delivery are performed in day of the conclusion of the agreement (transaction) and also under agreements (transactions) under which calculations and delivery are performed not earlier than the next day after day of the conclusion of the agreement (transaction), except agreements on which the Provision of the Bank of Russia of July 4, 2011 No. 372-P "On procedure for financial accounting of derivative financial instruments", registered by the Ministry of Justice of the Russian Federation on July 22, 2011 No. 21445, on December 6, 2013 No. 30553 ("the Bulletin of the Bank of Russia" of August 4, 2011 No. 43, on December 19, 2013 No. 74) expatiates (further - the Provision of the Bank of Russia No. 372-P), are determined as difference between rate of transaction (transaction) and the official rate of foreign currency in relation to ruble, the established Central bank of the Russian Federation (further - the official rate) for transaction date (transactions) or for date of reflection of revaluation of requirements and obligations for delivery of foreign currency on accounts No. 47421, No. 47424 "Revaluation of requirements and obligations for supply of precious metals, financial assets (except securities).

Income and expenses from conversion transactions, that is from purchase and sale of foreign currency for other foreign currency, in cash and non-cash forms in which calculations and delivery are performed in day of the conclusion of the agreement (transaction) and also under agreements (transactions) under which calculations and delivery are performed not earlier than the next day after day of the conclusion of the agreement (transaction), except agreements to which the Provision of the Bank of Russia No. 372-P extends, are determined as difference between ruble equivalents of the corresponding foreign currencies by their official rate for transaction date (transactions) or for date of reflection of revaluation of requirements and obligations for delivery of foreign currency on accounts No. 47421, No. 47424 "Revaluation of requirements and obligations for supply of precious metals, financial assets (except securities).

1.9. The income and expenses from the transactions connected with disposal (realization) of precious metals on which calculations and delivery are performed in day of the conclusion of the agreement (transaction) and also under agreements (transactions) under which calculations and delivery are performed not earlier than the next day after day of the conclusion of the agreement (transaction) except agreements to which the Provision of the Bank of Russia No. 372-P extends, are determined as difference between the sales price and book (balance sheet) value operating for transaction date (transactions), or for date of reflection of revaluation of requirements and obligations for supply of precious metals on accounts No. 47421, No. 47424 "Revaluation of requirements and obligations for supply of precious metals, financial assets (except securities)", taking into account requirements of Items 3.2 and 16.3 of this provision for the income and expenses respectively.

Income and expenses from the transactions connected with acquisition of precious metals on which calculations and delivery are performed in day of the conclusion of the agreement (transaction) and also under agreements (transactions) under which calculations and delivery are performed not earlier than the next day after day of the conclusion of the agreement (transaction) except agreements to which the Provision of the Bank of Russia No. 372-P extends, are determined as difference between the price of acquisition and book (balance sheet) value operating for date of transition of the rights or to date of reflection of revaluation of requirements and obligations on supply of precious metals on accounts No. 47421, No. 47424 "Revaluation of requirements and obligations for supply of precious metals, financial assets (except securities).

1.10. For the purpose of complete, reliable and timely reflection in financial accounting of the income and expenses from delivery (realization) of assets, except for purchase and sale of foreign currency, balance sheet accounts on accounting of disposal (realization) are applied. When 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", the registered Ministry of Justice of the Russian Federation on March 20, 2017 No. 46021, on July 20, 2017 No. 47474 (further - the Provision of the Bank of Russia No. 579-P), for accounting of disposal (realization) of separate asset types is not determined the account of the second procedure on accounting of disposal (realization), it is necessary to apply the balance sheet account on accounting of disposal (realization) of property.

1.11. In case of determination of the income and expenses from revaluation of means in foreign currency recalculation of data of analytics in foreign currency in rubles is performed by multiplication of the amount of foreign currency by the official rate.

Revaluation of means in foreign currency is performed at the beginning of operational day before reflection of account transactions (accounts). The opening balance for the beginning of day, except for the amounts of the received and issued advance payments and advance payment for the delivered goods, the performed works and the rendered services, the settlings with the organizations considered on balance sheet accounts on accounting - nonresidents on economic activities is subject to revaluation.

1.12. In case of determination of the income and expenses from revaluation of precious metals recalculation of data of analytics in accounting units of mass in rubles is performed by multiplication of mass of precious metal (net - for gold, ligaturny - for silver, platinum and palladium) on the book price of the corresponding affined precious metal established according to the Instruction of the Bank of Russia of May 28, 2003 No. 1283-U "About procedure for establishment of book prices by the Bank of Russia on the affined precious metals", the registered Ministry of Justice of the Russian Federation on June 19, 2003 No. 4759, on April 22, 2008 No. 11567, on January 17, 2012 No. 22926 ("the Bulletin of the Bank of Russia" of June 25, 2003 No. 35, of April 30, 2008 No. 19, of January 27, 2012 No. 4).

Revaluation of precious metals is performed at the beginning of operational day before reflection of account transactions (accounts). The opening balance for the beginning of day is subject to revaluation.

1.13. On granted loans and the credits on which the rights to claim are acquired, on the other placed means, including on the other acquired rights to claim on the placed deposits, discounted bills analytics are kept on symbols of OFR by categories: estimated on depreciated cost, estimated at fair value through profit or loss, estimated at fair value through other comprehensive income.

1.14. On the obtained credits, on the attracted deposits of legal entities, on the other raised funds of legal entities, on the attracted deposits of clients - physical persons, on the other raised funds of clients - physical persons analytics are kept on symbols of OFR by categories: estimated on depreciated cost, estimated at fair value through profit or loss.

Chapter 2. Classification of the income and expenses

2.1. The income and expenses of credit institutions depending on their nature and transaction types are subdivided on:

interest incomes and interest expenses;

operating incomes and operating expenses.

Depending on transaction type the commission income and commission expenses can belong to percentage or operational.

2.2. Interest incomes and interest expenses are understood as the income and expenses recognized by those according to Item 1.6 of this provision. The procedure for recognition and reflection in financial accounting of interest incomes and interest expenses is performed according to Chapters 4 and 17 of this provision respectively.

2.3. Operating incomes and operating expenses include:

income and expenses (except percentage) from transactions with granted loans and the other placed means;

income and expenses (except percentage) from transactions with the acquired debt securities;

income and expenses from transactions with the acquired equity securities;

income and expenses (except percentage) from transactions with the obtained credits, and also with other raised funds and issued debt securities;

paragraph of the sixth ceased to be valid;

income and expenses from transactions with foreign currency and precious metals and their revaluations;

commission and similar income and expenses;

other operating incomes and expenses;

the income and expenses connected with ensuring activities of credit institution, including, having all-organizational character and, for the purpose of this provision, not identified (not compared) with each made transaction and (or) the transaction.

2.4. To the income and expenses connected with ensuring activities of credit institution including, the income and expenses which arose owing to violation of the conditions connected with implementation of the activities by credit institution, for example, of non-compliance with requirements of the legislation of the Russian Federation, agreement and labor discipline, business customs and to that similar and also the expenses arising as consequences of force majeure of economic activity (natural disaster, the fire, accident, nationalization of property and so forth) belong among them:

penalties (penalties, penalty fee) on other (economic) transactions;

income from gratuitously the received property;

receipts and payments in compensation of the caused losses;

income and expenses from receipt of surplus and write-off of shortages;

other income and expenses carried to other, including having one-time, accidental character.

2.5. Credit institutions recognize the income and expenses percentage or operational proceeding from their nature and transaction types, taking into account requirements of this provision.

2.6. For the purpose of this provision the commission income is understood as the commission fee (collection) received or receivable credit institution in type:

payments for accomplishment of transactions, transactions and rendering services;

payments for rendering intermediary services in broker agreements, commission agreements and orders, according to agency agreements and other similar agreements.

2.7. For the purpose of this provision the commission expense is understood as the commission fee (collection) paid or payable credit institution in type:

the payment levied from credit institution for the made transactions, transactions, and also services rendered to her;

the payment levied from credit institution for provision by it of intermediary services in broker agreements, commission agreements and the order according to agency agreements and other similar agreements.

2.8. Financial accounting of the income and expenses is conducted on the personal accounts opened on balance sheet accounts of the second procedure on accounting of the income and expenses of the balance sheet account of the first procedure No. 706 "Financial result of the current year".

Personal accounts are opened on symbols of OFR. At the same time the quantity of personal accounts is determined by each symbol which are intended for groups of the income and expenses proceeding from economic content of transactions by credit institution.

2.9. During creation of annual accounting (financial) accounts the income and expenses relating to the current year are reflected in financial accounting according to the balance sheet account No. 706 "Financial result of the current year", and relating to last accounting year - according to the balance sheet account No. 707 "Financial result of last year" according to the Instruction of the Bank of Russia No. 3054-U.

Chapter 3. Principles of recognition and determination of the income

3.1. The income is recognized financial accounting in the presence of the following conditions:

the right to this income credit institution follows from the agreement or is confirmed to others as appropriate;

the income amount can be determined;

there is no uncertainty in income acquisition;

as a result of transaction on delivery (realization) of asset, performance of works, rendering services the credit institution ceded to the buyer control on the delivered (implementable) asset determined according to Item 33 of the International accounting standard (IFRS) 15 "Revenue under contracts with buyers" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation of June 27, 2016 No. 98n "About introduction of documents of International accounting standards in action in the territory of the Russian Federation and on recognition voided some orders of the Ministry of Finance of the Russian Federation", the registered Ministry of Justice of the Russian Federation on July 15, 2016 No. 42869, with amendments, enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation of July 11, 2016 No. 111n "About enforcement and cancellation of documents of International accounting standards in the territory of the Russian Federation", the registered Ministry of Justice of the Russian Federation on August 1, 2016 No. 43044, the order of the Ministry of Finance of the Russian Federation of September 14, 2016 No. 156n "About introduction of the document of International accounting standards in action in the territory of the Russian Federation", the registered Ministry of Justice of the Russian Federation on October 5, 2016 No. 43921, the order of the Ministry of Finance of the Russian Federation of June 4, 2018 No. 125n "About introduction of the document of International accounting standards in action in the territory of the Russian Federation", the registered Ministry of Justice of the Russian Federation on June 21, 2018 No. 51396 (further - IFRS (IFRS) 15 "Revenue under contracts with buyers"), work is taken over by the customer, the service is rendered.

3.2. The income on transactions of delivery (realization) of assets, performance of works, rendering services is recognized financial accounting in case of simultaneous observance of the conditions determined according to Item 3.1 of this provision, and also according to Items 31, 35 - 37 IFRS (IFRS) 15 "Revenue under contracts with buyers".

Income is determined by transactions of delivery (realization) of assets as difference between the cost of the received or receivable consideration (sales proceeds) and book value of assets and is recognized financial accounting for date of transfer to the buyer of control for the delivered (implementable) asset irrespective of contractual payment terms, that is advance payment, deposit, delay, payment by installments.

3.3. For the purposes of this provision are not recognized the income of credit institution of receipt:

from founders, shareholders, participants, owners of credit institution in the form of deposits, fees, money and other property on account of forming of authorized fund, non-paid financing, deposits to property of limited liability company;

the paragraph third is excluded;

from the partner to the broker or the agent in connection with implementation by them of commission charges or agency services, except for payments for services;

from partners received and (or) collected and subject to further transfer for benefit of the third parties;

in the form of difference between actual costs on the redemption of own shares or shares and their book value.

3.4. If concerning money or other assets which are actually received by credit institution except interest incomes, one of the conditions listed in Item 3.1 of this provision is not performed at least or the condition of Item 4.1 of this provision concerning interest incomes is not performed, then the obligation, including in the form of accounts payable, but not the income is recognized financial accounting.

3.5. The principles listed in this Chapter are exhaustive if concerning separate income groups this Provision does not establish features.

3.6. Analytics on accounts on accounting of the income are kept in currency of the Russian Federation.

3.7. The income from performance of works (rendering services), including in the form of the gained or receivable commission income, is reflected in financial accounting on the acceptance date of works (rendering services) determined by terms of the contract including as day of payment or supported by other source accounting documents.

Credit institutions have the right, similar to the procedure for charge and reflection in financial accounting of interest incomes determined by Chapter 4 this provision to approve in accounting policy procedure for charge and reflection in financial accounting of the corresponding amounts of the income from performance of works (rendering services), including in the form of the receivable commission income, proceeding from the actual amount of completed work (the rendered services), no later than the last working day of month. The specified right can be exercised by credit institutions, including when payment is made not monthly or when payment due dates do not match the termination of month. At the same time the receivable commission income is subject to reflection in financial accounting in correspondence with accounts on accounting of requirements and obligations on other transactions.

Chapter 4. Interest incomes

4.1. For recognition in financial accounting of interest incomes on transactions of provision (placement) of money and precious metals, according to the acquired debt securities, including bills of exchange, on transactions of loan of securities, and also the income from provision for a fee in temporary use (temporary ownership and use) of other assets the conditions determined in paragraphs the second - the fourth Item 3.1 of this provision shall be at the same time complied.

The income of the initial buyer arising according to the repurchase agreement is recognized the interest incomes gained for provision of money.

The income of the initial seller arising according to the repurchase agreement is recognized the interest incomes gained for provision of securities.

Paragraph fourth ceased to be valid.

4.1.1. Ceased to be valid

4.1.2. Ceased to be valid

4.1.3. Ceased to be valid

4.1.4. Ceased to be valid

4.2. Ceased to be valid according to the Instruction of the Central bank of the Russian Federation of 02.10.2017 No. 4556-U

4.3. Ceased to be valid according to the Instruction of the Central bank of the Russian Federation of 02.10.2017 No. 4556-U

4.4. Ceased to be valid according to the Instruction of the Central bank of the Russian Federation of 02.10.2017 No. 4556-U

4.5. Charge of interest income on transactions of provision (placement) of money, including money on bank accounts, including correspondent accounts opened in other credit institutions, placements of precious metals on transactions of loan of securities and interest income according to the acquired debt securities, including bills of exchange, is made according to the procedure, stipulated in Item 1.6 this provision.

4.6. For the purpose of this provision the commission income in type of the commission fees (charges) listed in Item 2.6 of this provision on transactions which bring in interest income belongs to interest incomes.

4.7. Interest incomes on transactions of provision (placement) of money on bank accounts, including correspondent accounts opened in other credit institutions are reflected in OFR on the corresponding symbols of the Section 1 "Interest incomes" of part 1 "Interest incomes, the income from adjustments and from recovery (reduction) of reserves by possible losses".

4.8. The interest incomes arising under the terms of primary contract for provision (placement) of money under which right to claim is acquired, but which are not included in amount of the acquired rights to claim are recognized quality of the income and are reflected in financial accounting according to Item 4.5 of this provision. The specified interest incomes are reflected in OFR on the corresponding symbols of the Section 1 "Interest incomes" of part 1 "Interest incomes, the income from adjustments and from recovery (reduction) of reserves by possible losses".

4.9. The interest incomes according to the acquired debt securities, including bills of exchange added during the period before their payment by the issuer (drawer) or before disposal (realization) of debt securities, including bills of exchange are reflected in OFR on the corresponding symbols of the Section 1 "Interest incomes" of part 1 "Interest incomes, the income from adjustments and from recovery (reduction) of reserves by possible losses".

4.10. Interest income of transactions of loan of securities are reflected in OFR on the corresponding symbols of the Section 1 "Interest incomes" of part 1 "Interest incomes, the income from adjustments and from recovery (reduction) of reserves by possible losses".

4.11. Commission fees (charges) referred to interest incomes according to Item 4.6 of this provision are reflected in OFR on the corresponding symbols of the Section 2 "Commission Income" of part 1 "Interest incomes, the income from adjustments and from recovery (reduction) of reserves by possible losses".

4.12. The differences arising between the interest incomes for the accounting period calculated using effective interest rate and the interest incomes added according to the agreement are reflected in OFR on the corresponding symbols of the Section 3 "The Adjustments Increasing Interest Incomes on Difference between the Interest Incomes for the Accounting Period Calculated according to Application of Effective Interest Rate, and the Interest Incomes Added without Application of Effective Interest Rate" of part 1 "Interest incomes, the income from adjustments and from recovery (reduction) of reserves by possible losses" and the Section 5 "The Adjustments Reducing Interest Incomes on Difference between the Interest Incomes for the Accounting Period Calculated according to Application of Rate of Effective Interest Rate, and the Interest Incomes Added without Application of Effective Interest Rate" of part 3 "Interest expenses, expenses from adjustments and expenses on forming of reserves on possible losses".

4.13. If interest income of placement of precious metals on the depersonalized metal accounts occurs in the forms specified in Item 1.2 of this provision the ruble equivalent of the amount of the corresponding foreign currency added in foreign currency on the official rate is reflected in accounts on accounting of interest incomes, and on the interest incomes added by precious metals in natural form the ruble equivalent of the corresponding amount of precious metal on book price for date of recognition of the income is reflected.

Interest income of placement of precious metals (and in natural form) are reflected in the depersonalized metal accounts in OFR as interest incomes on the other placed means on the corresponding symbols of the Section 1 "Interest incomes" of part 1 "Interest incomes, the income from adjustments and from recovery (reduction) of reserves by possible losses". The specified interest incomes are reflected in OFR in column 5.

4.14. Ceased to be valid according to the Instruction of the Central bank of the Russian Federation of 02.10.2017 No. 4556-U

4.15. The difference arising in case the selling price of issued debt securities in case of their initial placement (release) exceeds their nominal value is reflected in OFR as the award reducing interest expenses on the corresponding symbols of the Section 6 "The Awards Reducing Interest Expenses" of part 1 "Interest incomes, the income from adjustments and from recovery (reduction) of reserves by possible losses".

Chapter 5. The income from recovery (reduction) of reserves by possible losses, provisions under the expected credit losses

5.1. The income connected with recovery (reduction) of reserves by possible losses is determined according to the Provision of the Bank of Russia of June 28, 2017 No. 590-P "About procedure for forming by credit institutions of reserves on possible losses by loans, the loan and equated to it debt", the registered Ministry of Justice of the Russian Federation on July 12, 2017 No. 47384 (further - the Provision of the Bank of Russia No. 590-P), the Provision of the Bank of Russia of March 20, 2006 No. 283-P "About procedure for forming by credit institutions of reserves on possible losses", the registered Ministry of Justice of the Russian Federation on April 25, 2006 No. 7741, on July 2, 2007 No. 9739, on December 6, 2007 No. 10639, on September 10, 2008 No. 12260, on August 5, 2009 No. 14477, on December 17, 2009 No. 15670, on May 24, 2011 No. 20837, on December 21, 2011 No. 22714, on December 18, 2012 No. 26162, on December 11, 2013 No. 30582, on October 20, 2014 No. 34363, on September 25, 2015 No. 39003, on August 26, 2016 No. 43443 (further - the Provision of the Bank of Russia No. 283-P), the Instruction of the Bank of Russia of June 22, 2005 No. 1584-U "About forming and the size of reserve on possible losses under transactions of credit institutions with residents of offshore zones", the registered Ministry of Justice of the Russian Federation on July 15, 2005 No. 6799 (further - the Instruction of the Bank of Russia No. 1584-U), and the Instruction of the Bank of Russia of November 17, 2011 No. 2732-U "About features of forming by credit institutions of reserve on possible losses on transactions with securities, the rights to which make sure depositaries", the registered Ministry of Justice of the Russian Federation on December 12, 2011 No. 22544, on August 1, 2012 No. 25070, on December 11, 2014 No. 35134, on December 18, 2015 No. 40170 (further - the Instruction of the Bank of Russia No. 2732-U), and are reflected in correspondence with accounts on accounting of reserves on possible losses.

The adjustments increasing interest incomes on difference between reserves on possible losses and provisions under the expected credit losses are determined according to the Provision of the Bank of Russia No. 579-P and are reflected in correspondence with accounts on accounting of adjustments of reserves on possible losses.

5.2. The income from recovery (reduction) of reserves by possible losses according to loans, other assets, including requirements which bring in interest income and also on the added interest incomes is reflected in OFR in the Section 5 "Income from Recovery (Reduction) of Reserves by Possible Losses" of part 1 "Interest incomes, the income from adjustments and from recovery (reduction) of reserves by possible losses" in separate symbols on asset types, including requirements.

The adjustments increasing interest incomes on difference between reserves on possible losses and provisions under the expected credit losses are reflected in OFR in the Section 7 "The Adjustments Increasing Interest Incomes on Difference between Reserves on Possible Losses and Provisions under the Expected Credit Losses" of part 1 "Interest incomes, the income from adjustments and from recovery (reduction) of reserves by possible losses".

5.2.1. The income from recovery (reduction) of reserves by possible losses on the means placed on correspondent accounts in credit institutions, and also interest incomes added on them is reflected in OFR on symbol 15302.

5.2.2. The income from recovery (reduction) of reserves by possible losses on granted loans, deposits and the other placed means, on the acquired bills of exchange, and also interest incomes added on them is reflected in OFR on the corresponding symbols of the Section 5 "Income from Recovery (Reduction) of Reserves by Possible Losses" of part 1 "Interest incomes, the income from adjustments and from recovery (reduction) of reserves by possible losses".

Income from recovery (reduction) of reserves by possible losses on transactions of loan of securities, and also the interest incomes added on them is reflected in OFR on the corresponding symbols of the subsection 2 "Income from Recovery (Reduction) of Reserves by Possible Losses on the Other Placed Means, including on the Other Acquired Rights to Claim" of the Section 5 "Income from Recovery (Reduction) of Reserves by Possible Losses" of part 1 "Interest incomes, the income from adjustments and from recovery (reduction) of reserves by possible losses".

5.2.3. The income from recovery (reduction) of reserves by possible losses on granted loans to foreign states, and also interest incomes added on them, is reflected in OFR on symbol 15120.

5.2.4. The income from recovery (reduction) of reserves by possible losses on transactions of finance lease is reflected in OFR on symbol 28203 Sections 8 "Other Operating Incomes" of part 2 "Operating incomes".

5.2.5. The income from recovery (reduction) of reserves by possible losses according to the acquired debt securities estimated on depreciated cost, and also interest incomes added on them is reflected in OFR on the corresponding symbols of the Section 5 "Income from Recovery (Reduction) of Reserves by Possible Losses" of part 1 "Interest incomes, the income from adjustments and from recovery (reduction) of reserves by possible losses".

5.3. The income from recovery (reduction) of reserves by possible losses on assets, including requirements, and the other transactions which are not bringing in interest income belongs to other operating incomes.

5.3.1. The income from recovery (reduction) of reserves by possible losses on the assets delivered in trust management is reflected in OFR on symbol of 28201 Sections 8 "Other Operating Incomes" of part 2 "Operating incomes".

5.3.2. The income from recovery (reduction) of reserves by possible losses on contingent obligations of credit nature is reflected in OFR on symbol 28202 Sections 8 "Other Operating Incomes" of part 2 "Operating incomes".

5.3.3. The income from recovery (reduction) of reserves by possible losses on other assets, including requirements, and the other transactions which are not bringing in interest income except listed in Item 5.2 of this provision and subitems 5.3.1 and 5.3.2 of this Item, is reflected in OFR on symbol 28204 Sections 8 "Other Operating Incomes" of part 2 "Operating incomes".

5.3.4. The adjustments increasing operating incomes on difference between reserves on possible losses and provisions under the expected credit losses are reflected in OFR on symbol 28205 Sections 8 "Other Operating Incomes" of part 2 "Operating incomes".

Chapter 6. The income (except percentage) from transactions with the granted and obtained loans, the other placed and raised funds

6.1. (Except percentage) from transactions with granted loans and the other placed means treat the income:

income from loan granting, placement of deposits and other means on conditions, excellent from market, reflected in OFR in case of initial recognition of the corresponding financial asset;

income from realization or early repayment of granted loans and the credits on which the rights to claim are acquired, and the other placed means, including the other acquired rights of requirements.

6.2. To the income from transactions with the obtained credits, the other raised funds belong:

income from attraction of the credits, deposits and other means on conditions, excellent from market, reflected in OFR in case of initial recognition of the corresponding financial liability;

income from early repayment or the redemption of the attracted loans, deposits and other means at cost is lower balance sheet, including cases when early repayment of the corresponding financial liability attracts recalculation of the added interest expenses to payment for the lowered interest rate.

Chapter 7. The income (except percentage) from transactions with both the equity securities and derivative financial instruments acquired debt

7.1. To the income from transactions with acquired debt and equity securities, except percent, and also the income from revaluation acquired debt and equity securities, belong:

income from the transactions of repayment or realization acquired debt and equity securities, including bills of exchange;

other income on transactions with acquired debt and equity securities, not attributable to cost acquired debt and equity securities, including bills of exchange.

Income from transactions with acquired debt and equity securities is reflected in OFR on the corresponding symbols of the Sections 2 "Income (except Percentage) from Transactions with the Acquired Debt Securities" and 3 "The income from transactions with the acquired equity securities" of part 2 "Operating incomes".

7.2. The income from revaluation acquired debt and equity securities is determined as increase in ruble equivalent of asset.

Analytics of the income from revaluation acquired debt and equity securities are conducted by the state registration numbers or identification numbers of releases of issued securities or by the international identification codes of securities (ISIN, CFI). On the securities which are not relating to issued securities or not having the international identification code of security (ISIN, CFI), financial accounting of the income is kept by issuers.

7.2.1. The income from revaluation acquired debt and the equity securities estimated at fair value through profit or loss is reflected in OFR on the corresponding symbols of the Sections 2 "Income (except Percentage) from Transactions with the Acquired Debt Securities" and 3 "The income from transactions with the acquired equity securities" of part 2 "Operating incomes".

At the same time the income from increase in fair value acquired debt and equity securities according to which obligations are expressed in foreign currency except the acquired equity securities estimated at fair value through other comprehensive income is reflected in OFR in the part relating to change of the official rate of currencies - according to Item 10.6 of this provision on symbol of 26301 Sections 6 "Income from Transactions with Foreign Currency and Precious Metals and Their Revaluations", and in the part relating to value addition of the specified securities in nominal terms - on the corresponding symbols of the Sections 2 "Income (except Percentage) from Transactions with the Acquired Debt Securities" and 3 "The income from transactions with the acquired equity securities" of part 2 "Operating incomes".

7.2.2. Ceased to be valid

7.3. The income from derivative financial instruments and other agreements to which the Provision of the Bank of Russia No. 372-P extends is reflected in OFR on symbols of the Section 5 "Income from Transactions with Derivative Financial Instruments and from Hedging Transactions" of part 2 "Operating incomes".

7.4. The income from participation in the authorized capital of other organizations in the form of receivable dividends is reflected in financial accounting based on the official documents testimonial of the announcement of the income, including in open seal stated above.

The specified income is reflected in OFR on the corresponding symbols of the Section 3 "Income from Transactions with the Acquired Equity Securities" of part 2 "Operating incomes".

Chapter 8. The income from revaluation of the obligations and requirements estimated at fair value through profit or loss for other transactions

8.1. The revaluation leading to reduction of obligations or increase in the requirements estimated at fair value through profit or loss for other transactions is determined as:

increase in ruble equivalent of asset, including requirement;

reduction of ruble equivalent of the obligation.

8.2. To the obligations estimated at fair value through profit or loss on other transactions, belong:

the paragraph two is excluded;

obligations on return of the sold securities received on returnable basis by the initial buyer or the borrower according to one transaction acting as the seller of securities, to the partner according to other transaction;

the obligations on payment of money based on shares;

other obligations on other transactions estimated at fair value through profit or loss.

Income from revaluation of the specified obligations is reflected in OFR on the corresponding symbols of the subsection 1 "Income from Revaluation of the Obligations and Requirements Estimated at Fair Value through Profit Or Loss for Other Transactions" of the Section 8 "Other Operating Incomes" of part 2 "Operating incomes".

At the same time the income from change of fair value of the specified obligations expressed in foreign currency is reflected in OFR in the part relating to change of the official rate of currencies - according to Item 10.6 of this provision on symbol of 26301 Sections 6 "Income from Transactions with Foreign Currency and Precious Metals and Their Revaluations", and in the part relating to reduction of cost of the specified obligations in nominal terms - on the corresponding symbols of the subsection 1 "Income from Revaluation of the Obligations and Requirements Estimated at Fair Value through Profit Or Loss for Other Transactions" of the Section 8 "Other Operating Incomes" of part 2 "Operating incomes".

8.3. For other transactions treat the requirements estimated at fair value through profit or loss:

the paragraph two is excluded;

other requirements for other transactions estimated at fair value through profit or loss.

Income from revaluation of the specified requirements is reflected in OFR on the corresponding symbols of the subsection 1 "Income from Revaluation of the Obligations and Requirements Estimated at Fair Value through Profit Or Loss for Other Transactions" of the Section 8 "Other Operating Incomes" of part 2 "Operating incomes".

At the same time the income from change of fair value of the specified requirements expressed in foreign currency is reflected in OFR as follows: the part relating to change of the official rate of currencies is reflected according to Item 10.6 of this provision on symbol of 26301 Sections 6 "Income from Transactions with Foreign Currency and Precious Metals and Their Revaluations", and the part relating to value addition of the specified requirements in nominal terms - on the corresponding symbols of the subsection 1 "Income from Revaluation of the Obligations and Requirements Estimated at Fair Value through Profit Or Loss for Other Transactions" of the Section 8 "Other Operating Incomes" of part 2 "Operating incomes".

Chapter 9. The income from transactions with issued debt securities

9.1. With issued debt securities treat the income from transactions:

income from release of debt securities on the terms of excellent from market, reflected in OFR in case of initial recognition of the corresponding obligation;

in case of payment in day of presentation before the termination of circulation period and (or) fixed maturity of issued debt securities - excess of their book value for date of the redemption over the redemption price.

9.2. The income from transactions with issued debt securities is reflected in OFR on symbols 24601 - 24605.

9.3. Ceased to be valid according to the Instruction of the Central bank of the Russian Federation of 02.10.2017 No. 4556-U

Chapter 10. The income from transactions with foreign currency and revaluations of means in foreign currency

10.1. The income from transactions of purchase and sale of foreign currency for rubles, conversion transactions in cash and non-cash forms, including to other agreements (transactions) under which calculations and delivery are performed not earlier than the next day after day of the conclusion of the agreement (transaction) is determined by agreements to which the Provision of the Bank of Russia No. 372-P extends and according to Item 1.8 of this provision, subitem 5.1.1 of Item 5.1 and subitem 5.2.1 of Item 5.2 of the Provision of the Bank of Russia No. 372-P and is reflected in OFR on symbols 26101, 26201 in column 4.

10.2. If the income happens in the forms specified in Item 1.2 of this provision the ruble equivalent of the amount of the corresponding foreign currency on the official rate is reflected in accounts on accounting of the income. The specified income is reflected in OFR in column 5.

10.3. The income determined according to Item 3.2 of this provision with use of accounts on accounting of disposal (realization) is reflected in financial accounting in the following procedure.

Assets (requirements) expressed in foreign currency are reflected on the debit of accounts on accounting of disposal (realization) in ruble equivalent on the official rate for date of realization.

On the credit of accounts on accounting of disposal (realization) on the official rate for date of realization the ruble equivalent of the amount of revenue in the foreign currency received or which is subject to obtaining under the terms of the agreement is reflected.

10.4. If for any reasons source accounting documents which are the basis for reflection of transaction in financial accounting and (or) determinations of date of recognition of the income are accepted to financial accounting in later date, differences between revaluation of funds in foreign currency for date of the actual reflection of transaction in financial accounting and for the date of recognition (realization) determined by source accounting documents are reversed in correspondence with accounts on accounting of revaluation of means in foreign currency.

10.5. The commission income from carrying out transactions with currency values, except the commission income which according to Item 4.6 of this provision belongs to interest incomes is reflected in OFR on symbol 27301 - with credit institutions and nonresident banks, 27302 - with legal entities and legal entities - nonresidents, except credit institutions and nonresident banks, 27303 - with individual entrepreneurs, 27304 - with citizens (physical persons) and physical persons - nonresidents.

10.6. The income from revaluation of means in the foreign currency performed according to Item 1.11 of this provision is determined as:

increase in ruble equivalent of asset, including requirement;

reduction of ruble equivalent of the obligation.

Income from revaluation of means in foreign currency, except the acquired equity securities estimated at fair value through other comprehensive income is reflected in OFR on symbol 26301.

10.7. Ceased to be valid according to the Instruction of the Central bank of the Russian Federation of 02.10.2017 No. 4556-U

Chapter 11. The income from transactions with precious metals and their revaluations

11.1. The income from the transactions connected with disposal (realization) or acquisition of precious metals including to other agreements (transactions) under which calculations and delivery are performed not earlier than the next day after day of the conclusion of the agreement (transaction) is determined by agreements to which the Provision of the Bank of Russia No. 372-P extends and according to Item 1.9 of this provision, subitem 5.1.3 of Item 5.1 and subitem 5.2.3 of Item 5.2 of the Provision of the Bank of Russia No. 372-P and is reflected in OFR on symbol 26401 in column 4.

11.2. If for any reasons source accounting documents which are the basis for reflection of transaction in financial accounting and (or) determinations of date of recognition of the income are accepted to financial accounting in later date, differences between revaluation of precious metals for date of the actual reflection of transaction in financial accounting and for the date of recognition (realization) determined by source accounting documents are reversed in correspondence with accounts on accounting of revaluation of precious metals.

11.3. The income from the revaluation of precious metals performed according to Item 1.12 of this provision is determined as:

increase in ruble equivalent of asset, including requirement;

reduction of ruble equivalent of the obligation.

11.4. The income from revaluation of precious metals is reflected in OFR on symbol 26501.

11.5. Ceased to be valid according to the Instruction of the Central bank of the Russian Federation of 02.10.2017 No. 4556-U

Chapter 12. Other income from banking activities and transactions

12.1. The commission and similar income from opening and maintaining bank accounts, and from settlement and cash customer service, including other credit institutions, collection and letter of credit transactions, registration and servicing of the payment cards and other technical devices intended for making of banking activities and also for collection of money, bills of exchange, settlement documents and other comparable transactions, is charged in accordance with the terms of bank account agreements (about correspondence relations), contracts for settlement and cash services and other agreements.

12.1.1. The income from opening and maintaining bank accounts, except the commission income specified in Item 4.6 of this provision is reflected in OFR on symbols 27101 - 27104.

12.1.2. The commission and similar income from settlement and cash customer service, collection and letter of credit transactions, registration and servicing of the payment cards and other technical devices intended for making of banking activities and also from collection of money, bills of exchange, settlement documents and other comparable transactions is reflected in OFR on symbol 27201 - credit institutions and nonresident banks, on symbol 27202 - legal entities and legal entities - nonresidents, except credit institutions and nonresident banks, on symbol 27203 - individual entrepreneurs, on symbol 27204 - citizens (physical persons) and physical persons - nonresidents.

12.2. The commission and similar income from implementation of money transfers according to bank accounts is reflected in OFR on symbol 27401 - at the request of credit institutions and nonresident banks, on symbol 27402 - at the request of legal entities and legal entities - nonresidents, except credit institutions and nonresident banks, on symbol 27403 - at the request of individual entrepreneurs, on symbol 27404 - at the request of citizens (physical persons) and physical persons - nonresidents.

Commission and similar income from rendering services of payment infrastructure is reflected in OFR on symbol 27409.

12.3. The commission and similar income from transactions on provision by credit institution of bank guarantees, letters of credit, avals, acceptances and other guarantees for the third parties providing their execution in cash is reflected in OFR on symbol 27501 - with credit institutions and nonresident banks, on symbol 27502 - with legal entities and legal entities - nonresidents, except credit institutions and nonresident banks, on symbol 27503 - with individual entrepreneurs, on symbol 27504 - with citizens (physical persons) and physical persons - nonresidents.

12.4. The commission and similar income from implementation of money transfers without opening of bank accounts, including electronic money, is reflected in OFR on symbol 27405 - credit institutions and nonresident banks, on symbol 27406 - legal entities and legal entities - nonresidents, except credit institutions and nonresident banks, on symbol 27407 - individual entrepreneurs, on symbol 27408 - citizens (physical persons) and physical persons - nonresidents.

Chapter 13. The income from transactions with property

13.1. The income from disposal (realization) of property, the assets in the form of right to use relating to fixed assets except the real estate which is temporarily not used in the main activities and non-current assets, held for sale, is reflected in OFR on the corresponding symbols of the Section 9 "The Income Connected with Transactions on Ensuring Activities of Credit Institution and Income from Recovery of the Amounts of Reserves — Estimative Obligations of Not Credit Nature" of part 2 "Operating incomes".

Income from disposal (realization) of the real estate which is temporarily not used in the main activities of the assets in the form of right to use relating to the real estate which is temporarily not used in the main activities is reflected in OFR on symbol 28501.

Income from disposal (realization) of non-current assets, held for sale, is reflected in OFR on symbol 28601.

13.2. The income from recovery of impairment losses of fixed assets, the real estate which is temporarily not used in the main activities considered on original cost less accumulated depreciation and cumulative impairment losses and intangible assets is reflected in OFR on the corresponding symbols of part 2 "Operating incomes".

Increase in increase in value in case of revaluation of the fixed assets and intangible assets estimated on revaluated value, over the amounts recovered on such objects of impairment losses, expenses from writedown, earlier reflected in OFR on the corresponding symbols of the Section 8 "The Expenses Connected with Ensuring Activities of Credit Institution, and Contribution to Reserves — Estimative Obligations of Not Credit Nature" of part 4 "Operating expenses" is recognized other comprehensive income according to Item 28.2 of this provision.

13.3. The income from change of fair value of the real estate which is temporarily not used in the main activities of the assets in the form of right to use relating to the real estate which is temporarily not used in the main activities is reflected in OFR on symbol 28504.

13.4. The income from the subsequent increase in fair value of non-current assets, held for sale, is reflected in OFR on symbol 28602.

13.5. The income from the subsequent increase in fair value of the labor instruments received under agreements of compensation, pledge which purpose is not determined is reflected in OFR on symbol 28703.

13.6. The income from recovery of reduction in cost of the objects of the labor received under agreements of compensation, pledge which purpose is not determined is reflected in OFR on symbol 28704.

13.7. The income from transactions of provision in lease to physical persons and legal entities of special rooms or the safes which are in them for document storage and values is subject to reflection in financial accounting in correspondence with accounts on accounting of requirements and obligations on other transactions.

Income from the specified transactions is reflected in OFR on symbol 28301.

13.8. Ceased to be valid according to the Instruction of the Central bank of the Russian Federation of 09.07.2018 No. 4858-U

13.9. The income of the lessor from property clearance in operating lease, except for specified in Item 13.7 of this provision, and also the income from leasing of the real estate which is temporarily not used in the main activities is reflected in OFR on symbol 28302.

13:10. Ceased to be valid according to the Instruction of the Central bank of the Russian Federation of 09.07.2018 No. 4858-U

13:11. Ceased to be valid according to the Instruction of the Central bank of the Russian Federation of 09.07.2018 No. 4858-U

Chapter 14. Other operating incomes

14.1. The income from transactions of repayment or realization of the acquired rights to claim, except interest incomes, is reflected in OFR on the corresponding symbols of the Section 1 "Income (except Percentage) from Transactions with Granted Loans and the Other Placed Means" of part 2 "Operating incomes".

14.2. Credit institutions - trustees reflect the income from transactions of property trust management in OFR on symbols 27701 - 27704.

14.3. The amounts which are receivable for rendering consulting and information services belong on the income according to Item 3.1 of this provision and are reflected in OFR on symbols 27801 - 27804.

14.4. The commission income from rendering intermediary services in broker and similar agreements is reflected in OFR on symbol 27601 - to credit institutions and nonresident banks, 27602 - to legal entities and legal entities - nonresidents, except credit institutions and nonresident banks, 27603 - to individual entrepreneurs, 27604 - to citizens (physical persons) and physical persons - nonresidents.

14.5. Other commission income, except listed in this Provision, is reflected in OFR on symbol 27901 - from transactions with credit institutions and nonresident banks, on symbol 27902 - from transactions with legal entities and legal entities - nonresidents, except credit institutions and nonresident banks, on symbol 27903 - from transactions with individual entrepreneurs, on symbol 27904 - from transactions with citizens (physical persons) and physical persons - nonresidents.

14.6. The income from transactions of transfer of assets in trust management credit institutions - founders of trust management reflect in OFR on symbol 28801.

14.7. Also the income from recovery (reduction) of reserves by possible losses on assets (requirements) and other transactions which do not bring in interest income belongs to other operating incomes.

14.8. Ceased to be valid according to the Instruction of the Central bank of the Russian Federation of 09.07.2018 No. 4858-U

Chapter 15. The income connected with transactions on ensuring activities of credit institution

15.1. Penalties (penalties, penalty fee) are subject to reference on the income in the amounts awarded by court or recognized by the debtor for date of the introduction of the judgment in legal force or recognitions.

Penalties (penalties, penalty fee) on other economic activities are reflected in OFR on symbol 29401.

15.2. Receipts and payments in compensation of the caused losses are reflected in financial accounting similar to reflection in financial accounting of the penalties (penalties, penalty fee) specified in Item 15.1 of this provision. The income from the specified receipts and payments is reflected in OFR on symbol 29403.

15.3. The income from adjustment of earlier recognized obligations (requirements) for payment of employee benefits with completion date during the annual accounting period and within 12 months after the end of the annual accounting period, employee benefits upon termination of labor activity, to other long-term employee benefits and dismissal wages with completion date over 12 months after the end of the annual accounting period, and also obligations on payment of insurance premiums is reflected in OFR in the corresponding symbols of the Section 9 "The Income Connected with Transactions on Ensuring Activities of Credit Institution and Income from Recovery of the Amounts of Reserves — Estimative Obligations of Not Credit Nature" of part 2 "Operating incomes".

15.4. The income connected with recovery (reduction) of reserves - the estimative obligations of not credit nature created before recognition of obligations on not settled disputes and legal proceedings which are not finished on reporting date in which the credit institution acts as the defendant over not permitted disagreements on payment of penalty (penalties, penalty fee), on closing of divisions of credit institution and other reserves - estimative obligations of not credit nature, is reflected in OFR on the corresponding symbols of the Section 9 "The Income Connected with Transactions on Ensuring Activities of Credit Institution and Income from Recovery of the Amounts of Reserves — Estimative Obligations of Not Credit Nature" of part 2 "Operating incomes" depending on type of reserves - estimative obligations of not credit nature.

15.5. The income from gratuitously the received property is reflected in OFR on symbol 29402.

15.6. The following income is reflected in OFR in actual amounts for date of their identification (obtaining):

from write-off of obligations and unclaimed accounts payable - on symbol 29406;

from receipt of surplus of cash liquidity - on symbol 29405.

15.7. The income from government subsidies which is reflected in OFR on symbol 29407 belongs to other income having one-time, accidental character including.

Chapter 16. Principles of recognition and expense determination

16.1. The expense is recognized financial accounting in the presence of the following conditions:

the expense is made (arises) according to the agreement, requirements of legal and other regulations, business customs;

the expense amount can be determined;

there is no uncertainty concerning recognition of expense.

16.2. Concerning works and services, customer (the receiver, the consumer, the buyer) of which is the credit institution, uncertainty concerning recognition of expense is absent from acceptance date of work, rendering service.

16.3. The expense on transactions of delivery (realization) of assets is recognized financial accounting in case of simultaneous observance of the conditions listed in Item 16.1 of this provision.

The expense is determined by transactions of delivery (realization) of assets as difference between book value of assets and cost of the received or receivable consideration (sales proceeds) and is recognized financial accounting for date of transfer to the buyer of control for the delivered (implementable) asset irrespective of contractual payment terms, that is advance payment, deposit, delay, payment by installments.

16.4. If concerning any actually paid money or the delivered assets one of the conditions listed in Item 16.1 of this provision in financial accounting it is not performed at least the corresponding asset, including in the form of accounts receivable, but not expense is recognized.

The costs and costs which are subject to compensation expenses are not recognized, and are subject to financial accounting as accounts receivable.

16.5. The principles listed in this Chapter are exhaustive if concerning separate expense categories this Provision does not establish features.

16.6. Analytics on accounts on the expense accounting are kept in currency of the Russian Federation.

16.7. Expenses from performance of works (rendering services), including in the form of the paid or payable commission expense, are reflected in financial accounting on the acceptance date of works (rendering services) determined by terms of the contract including as day of payment or supported by other source accounting documents.

Credit institutions have the right, similar to the procedure for charge and reflection in financial accounting of interest expenses determined by Chapter 17 of this provision to approve in accounting policy procedure for charge and reflection in financial accounting of the corresponding expense amounts from performance of works (rendering services), including in the form of the payable commission expense, proceeding from the actual amount of completed work (rendering services) no later than the last working day of month. The specified right can be exercised by credit institutions including when payment is made not monthly or when payment due dates do not match the termination of month. At the same time the payable commission expense is subject to reflection in financial accounting in correspondence with accounts on accounting of requirements and obligations on other transactions.

Chapter 17. Interest expenses

17.1. Interest expenses on transactions of attraction of money of physical persons and legal entities, for use of money on bank accounts of clients, including on correspondent accounts, on the precious metals attracted in deposits, on transactions of loan of securities are subject to reference on expenses in the day provided by terms of the contract for their payment.

The expenses of the initial seller arising according to the repurchase agreement are recognized the interest expenses paid for attraction of money.

The expenses of the initial buyer arising according to the repurchase agreement are recognized the interest expenses paid for attraction of securities.

Interest expenses according to issued debt securities, including bills of exchange, are subject to reference on expenses in the day provided by terms of the contract or release for their payment.

In the last working day of month all percent added for the expired month, including for the remained non-working days if the last working day of month does not match its termination, or additionally accrued from the date provided by terms of the contract or release for their payment are subject to reference on expenses.

17.2. Charge of interest expenses on transactions of attraction of money of physical persons and legal entities, for use of money on bank accounts of clients, including on correspondent accounts, is made according to the procedure, stipulated in Item 1.6 this provision.

17.3. For the purpose of this provision the commission expense in the form of the commission fees (charges) listed in Item 2.7 of this provision on transactions on which there is interest expense belongs to interest expenses.

17.4. Interest expenses on transactions of attraction of money of physical persons and legal entities, for use of money, including on correspondent accounts, are reflected in bank accounts of clients in OFR on the corresponding symbols of the Section 1 "Interest expenses" of part 3 "Interest expenses, expenses from adjustments and expenses on forming of reserves on possible losses".

17.5. The expenses added during cycle time of percentage (coupon) debt securities in financial accounting are reflected at least once a month and no later than the last working day of month under report in accordance with the terms of the circulation of the corresponding debt securities. When charging expenses on percent (coupons) are taken into consideration the size of interest rate (as a percentage annual) and the actual number of calendar days in year - 365 or 366 days respectively if other is not provided by the agreement of the parties. If the cycle time of the percentage (coupon) debt security or the percentage (coupon) period falls on calendar years with various number of days - 365 or 366 days respectively, then charge of percent in the days falling on calendar year with the number of days 365, is made at the rate of 365 calendar days in year, and in the days falling on calendar year with the number of days 366, is made at the rate of 366 calendar days in year if other is not provided by the agreement of the parties. Percent are charged for the actual number of calendar days in cycle time of the percentage (coupon) debt security or in the percentage (coupon) period and are reflected in financial accounting according to this Provision. In balance for the last working day of month under report all expenses on percent (coupons) added for month under report including for the remained non-working days are subject to reflection if the last working day of month does not match its termination. When charging expenses on percent (coupons) daily calculation of charges shall be provided by:

state registration numbers of bonds and releases;

series and numbers of deposit and savings certificates;

each bill of exchange.

17.6. Interest expenses according to issued debt securities, including bills of exchange, are reflected in OFR on the corresponding symbols of the Section 1 "Interest expenses" of part 3 "Interest expenses, expenses from adjustments and expenses on forming of reserves on possible losses".

17.7. Interest expenses on transactions of loan of securities are reflected in OFR on the corresponding symbols of the Section 1 "Interest expenses" of part 3 "Interest expenses, expenses from adjustments and expenses on forming of reserves on possible losses".

17.8. The commission expenses carried to interest expenses according to Item 17.3 of this provision are reflected in OFR on the corresponding symbols of Section 2 "The commission expenses and costs according to the transaction increasing interest expenses of part 3 "Interest expenses, expenses from adjustments and expenses on forming of reserves by possible losses".

17.9. Interest expenses according to financial liabilities are calculated using effective interest rate according to Item 1.6 of this provision. The differences arising between the interest expenses for the accounting period calculated using effective interest rate and the interest expenses added without application of effective interest rate are reflected in OFR on the corresponding symbols of the Section 6 "The Adjustments Increasing Interest Expenses on Difference between the Interest Expenses for the Accounting Period Calculated according to Application of Effective Interest Rate, and the Interest Expenses Added without Application of Effective Interest Rate" of part 3 "Interest expenses, expenses from adjustments and expenses on forming of reserves on possible losses" or the Section 4 "The Adjustments Reducing Interest Expenses on Difference between the Interest Expenses for the Accounting Period Calculated according to Application of Effective Interest Rate, and the Interest Expenses Added without Application of Effective Interest Rate" of part 1 "Interest incomes, income from adjustments and from recovery (reduction) of reserves by possible losses".

17:10. If the interest expense on the precious metals attracted in deposits into the depersonalized metal accounts of physical persons and legal entities occurs in the forms specified in Item 1.3 of this provision the ruble equivalent of the amount of the corresponding foreign currency added in foreign currency on the official rate is reflected in accounts on accounting of interest expenses, and on the interest expenses added by precious metals in natural form the ruble equivalent of the corresponding amount of precious metal on book price for date of recognition of expense is reflected.

Interest expenses on the precious metals attracted in deposits (into the depersonalized metal accounts and in natural form) physical persons and legal entities are reflected in OFR on the corresponding symbols of the Section 1 "Interest expenses" of part 3 "Interest expenses, expenses from adjustments and expenses on forming of reserves on possible losses". The specified interest expenses are reflected in OFR in column 5.

17:11. Ceased to be valid according to the Instruction of the Central bank of the Russian Federation of 02.10.2017 No. 4556-U

17:12. For the purpose of this provision expenses from investment of funds in foreign currency in nonresident banks (including Central Banks) on negative interest rates belong to interest expenses.

17:13. The difference arising in case the selling price of issued debt securities in case of their initial placement (release) is lower than their nominal value is reflected in OFR as interest expenses on the corresponding symbols of the Section 1 "Interest expenses" of part 3 "Interest expenses, expenses from adjustments and expenses on forming of reserves on possible losses".

Chapter 18. Expenses on forming (additional accrual) of reserves on possible losses, provisions under the expected credit losses

18.1. The expenses connected with forming (additional accrual) of reserves on possible losses are determined according to the Provision of the Bank of Russia No. 590-P, the Provision of the Bank of Russia No. 283-P, the Instruction of the Bank of Russia No. 1584-U i the Instruction of the Bank of Russia No. 2732-U i are reflected in correspondence with accounts on accounting of reserves on possible losses.

The adjustments increasing interest expenses on difference between provisions under the expected credit losses and reserves on possible losses are determined according to the Provision of the Bank of Russia No. 579-P and are reflected in correspondence with accounts on accounting of adjustments of reserves on possible losses.

18.2. Expenses on forming (additional accrual) of reserves on possible losses according to loans, other assets, including requirements which bring in interest income and also on the added interest incomes are reflected in OFR in the Section 7 "Expenses on Forming of Reserves on Possible Losses" of part 3 "Interest expenses, expenses from adjustments and expenses on forming of reserves on possible losses" in separate symbols on asset types, including requirements.

The adjustments increasing interest expenses on difference between provisions under the expected credit losses and reserves on possible losses are reflected in OFR in the Section 8 "The Adjustments Increasing Interest Expenses on Difference between Provisions under the Expected Credit Losses and Reserves on Possible Losses" of part 3 "Interest expenses, expenses from adjustments and expenses on forming of reserves on possible losses".

18.2.1. Expenses on forming (additional accrual) of reserves on possible losses on the means placed on correspondent accounts in credit institutions, and also interest incomes added on them are reflected in OFR on symbol 37302.

18.2.2. Expenses on forming (additional accrual) of reserves on possible losses on granted loans, deposits and the other placed means, on the acquired bills of exchange, and also interest incomes added on them are reflected in OFR on the corresponding symbols of the Section 7 "Expenses on Forming of Reserves on Possible Losses" of part 3 "Interest expenses, expenses from adjustments and expenses on forming of reserves on possible losses".

Expenses on forming (additional accrual) of reserves on possible losses on transactions of loan of securities, and also the interest incomes added on them are reflected in OFR on the corresponding symbols of the subsection 2 "Expenses on Forming of Reserves on Possible Losses on the Other Placed Means, including on the Other Acquired Rights to Claim" of the Section 7 "Expenses on Forming of Reserves on Possible Losses" of part 3 "Interest expenses, expenses from adjustments and expenses on forming of reserves on possible losses".

18.2.3. Expenses on forming (additional accrual) of reserves on possible losses on granted loans to foreign states, and also interest incomes added on them are reflected in OFR on symbol 37120.

18.2.4. Expenses on forming (additional accrual) of reserves on possible losses on transactions of finance lease are reflected in OFR on symbol 47303.

18.2.5. Expenses on forming (additional accrual) of reserves on possible losses according to the acquired debt securities estimated on depreciated cost, and also interest incomes added on them are reflected in OFR on the corresponding symbols of the Section 7 "Expenses on Forming of Reserves on Possible Losses" of part 3 "Interest expenses, expenses from adjustments and expenses on forming of reserves on possible losses".

18.3. Expenses on forming (additional accrual) of reserves on possible losses on assets, including requirements, and the other transactions which are not bringing in interest income belong to other operating expenses.

18.3.1. Expenses on forming (additional accrual) of reserves on possible losses on the assets delivered in trust management are reflected in OFR on symbol 47301.

18.3.2. Expenses on forming (additional accrual) of reserves on possible losses on contingent obligations of credit nature are reflected in OFR on symbol 47302.

18.3.3. Expenses on forming (additional accrual) of reserves on possible losses on other assets, including requirements, and the other transactions which are not bringing in interest income except listed in Item 18.2 of this provision and subitems 18.3.1 and 18.3.2 of this Item, are reflected in OFR on symbol 47304.

18.3.4. The adjustments increasing operating expenses on difference between provisions under the expected credit losses and reserves on possible losses are reflected in OFR on symbol 47305.

Chapter 19. Expenses (except percentage) from transactions with the granted and obtained loans, the other placed and raised funds

19.1. (Except percentage) from transactions with granted loans and the other placed means treat expenses:

expenses from loan granting, placement of deposits and other means on conditions, excellent from market, reflected in OFR in case of initial recognition of the corresponding financial asset;

expenses from realization or early repayment of granted loans and credits on which the rights to claim are acquired, and the other placed means, including the other acquired rights of requirements.

19.2. To expenses from transactions with the obtained credits, the other raised funds belong:

expenses from attraction of the credits, deposits and other means on conditions, excellent from market, reflected in OFR in case of initial recognition of the corresponding financial liability;

expenses from early repayment or the redemption of the attracted loans, than deposits and other means at cost are higher balance sheet, including cases when early repayment of the corresponding financial liability attracts additional payments from credit institution - the borrower.

Chapter 20. Expenses on transactions with both the equity securities and derivative financial instruments acquired debt

20.1. On transactions with acquired debt and equity securities, except percent, and also expenses from revaluation acquired debt and equity securities, treat expenses:

expenses on transactions of repayment or the realization acquired debt and equity securities, including bills of exchange;

other expenses on transactions with acquired debt and equity securities, not attributable to cost acquired debt and equity securities, including bills of exchange.

Expenses on transactions with acquired debt and equity securities are reflected in OFR on the corresponding symbols of the Sections 2 "Expenses on Transactions with the Acquired Debt Securities" and 3 "Expenses on transactions with the acquired equity securities" speak rapidly 4 "Operating expenses".

20.2. Expenses from revaluation acquired debt and equity securities are determined as reduction of ruble equivalent of asset.

Analytics of expenses from revaluation acquired debt and equity securities are conducted by the state registration numbers or identification numbers of releases of issued securities or by the international identification codes of securities (ISIN, CFI). On the securities which are not relating to issued securities or not having the international identification code of security (ISIN, CFI), financial accounting of expenses is kept by issuers.

20.2.1. Expenses from revaluation acquired debt and the equity securities estimated at fair value through profit or loss are reflected in OFR on the corresponding symbols of the Sections 2 "Expenses on Transactions with the Acquired Debt Securities" and 3 "Expenses on transactions with the acquired equity securities" speak rapidly 4 "Operating expenses".

At the same time expenses from reduction of fair value acquired debt and equity securities according to which obligations are expressed in foreign currency except the acquired equity securities estimated at fair value through other comprehensive income are reflected in OFR in the part relating to change of the official rate of currencies - according to Item 23.6 of this provision on symbol of 46301 Sections 6 "Expenses on Transactions with Foreign Currency and Precious Metals and Their Revaluation", and in the part relating to reduction of cost of the specified securities in nominal terms - on the corresponding symbols of the Sections 2 "Expenses on Transactions with the Acquired Debt Securities" and 3 "Expenses on transactions with the acquired equity securities" speak rapidly 4 "Operating expenses".

20.2.2. Ceased to be valid

20.3. The expenses connected with write-off of the debt securities, hopeless to collection, which are not extinguished in time are reflected in OFR on the corresponding symbols of the Section 2 "Expenses on Transactions with the Acquired Debt Securities" of part 4 "Operating expenses" in correspondence with accounts on accounting of disposal (realization) of securities.

20.4. The preliminary costs connected with acquisition and disposal (realization) of securities in case of their insignificance in comparison with the amount paid according to the agreement to the seller are reflected in OFR on the corresponding symbols of the Sections 2 "Expenses on Transactions with the Acquired Debt Securities" and 3 "Expenses on transactions with the acquired equity securities" speak rapidly 4 "Operating expenses" that month in which the specified securities were acknowledged in financial accounting.

Credit institutions - professional participants of the security market can, according to accounting policy, to carry the costs connected with acquisition and disposal (realization) of the securities estimated at fair value on expenses with reflection in OFR on symbol 47107.

If further the credit institution does not make the decision on acquisition of security, cost of the preliminary costs which are not recognized earlier in OFR belongs on expenses on decision date not to acquire securities and is reflected on symbol 48414.

20.5. Expenses on derivative financial instruments and other agreements to which the Provision of the Bank of Russia No. 372-P extends are reflected in OFR on symbols of the Section 5 "Expenses on Transactions with Derivative Financial Instruments and on Hedging Transactions" of part 4 "Operating expenses".

Chapter 21. Expenses from revaluation of the obligations and requirements estimated at fair value through profit or loss for other transactions

21.1. The revaluation leading to increase in obligations and reduction of the requirements estimated at fair value through profit or loss for other transactions is determined as:

reduction of ruble equivalent of asset, including requirement;

increase in ruble equivalent of the obligation.

21.2. To the obligations estimated at fair value through profit or loss on other transactions, the obligations listed in Item 8.2 of this provision belong.

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 40000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.