It is registered
Ministry of Justice
Russian Federation
On October 9, 2015 No. 39282
of September 2, 2015 No. 487-P
Industry standard of financial accounting of the income, expenses and other comprehensive income of not credit financial 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. 27, Art. 3634; No. 30, Art. 4219; No. 40, Art. 5318; No. 45, Art. 6154; No. 52, Art. 7543; 2015, No. 1, Art. 4, Art. 37; No. 27, Art. 3958, Art. 4001; No. 29, Art. 4348, Art. 4357; No. 41, Art. 5639; No. 48, Art. 6699; 2016, No. 1, Art. 23, Art. 46, Art. 50; No. 27, the Art. 4225, the Art. 4273, the Art. 4295) 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 August 31, 2015 No. 25) the Bank of Russia establishes for not credit financial 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 not credit financial credit institution by shareholders, participants, deposits to property of limited liability company within the current year.
1.1. Forming of information on the income, expenses and about change of Articles of other comprehensive income of not credit financial credit institution and its reflection in financial accounting are performed according to regulations of the Bank of Russia about procedure for financial accounting and creation of accounting (financial) records in not credit financial credit institutions.
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) not credit financial credit institution is reflected in the report on financial results (further - OFR) as follows:
non-state pension funds on symbols of OFR according to appendix 1 to this Provision;
insurance companies and societies of mutual insurance (further - insurers) on symbols of OFR according to appendix 2 to this Provision;
professional participants of the security market, joint-stock investment funds, organizers of trade, the central partners, the clearing organizations specialized by depositaries of investment fund, mutual investment fund and non-state pension fund, managing companies of investment fund, mutual investment fund and non-state pension fund, bureau of credit histories, credit rating agencies, insurance brokers on symbols of OFR according to appendix 3 to this Provision;
microfinance companies, credit consumer cooperatives, credit consumer cooperatives of the second level, agricultural credit consumer cooperatives of the subsequent level, housing accumulative cooperatives on symbols of OFR according to appendix 4 to this Provision;
other not credit financial credit institutions on symbols of OFR according to parts 3 - the 9th appendices 2 to this Provision.
Information for the accounting period since the beginning of accounting year is provided in OFR.
1.2. The income of not credit financial credit institution the increase in economic benefits leading to increase in own means (capital) in not credit financial credit institution (the property intended for ensuring authorized activities in the non-state pension funds which are non-profit organizations), except for the receipts specified in Items 3.4 and 3.5 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, the intangible assets acquired equity and debt securities available for sale, or equity and the debt securities 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 under impairment or reduction of reserves - estimative obligations;
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 not credit financial credit institution the reduction of economic benefits leading to reduction of own means (capital) of not credit financial credit institution (the property intended for ensuring authorized activities in the non-state pension funds which are non-profit organizations), 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 fixed assets, the intangible assets acquired equity and debt securities available for sale, or equity and the debt securities 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 under impairment, creations or increases in reserves - estimative obligations;
reduction of assets as a result of transactions on delivery (realization) of assets, performance of works, rendering services;
increases in the 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 are not connected with receipt (education) of the corresponding assets.
1.4. Other comprehensive income of not credit financial 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 not credit financial credit institution (the property intended for ensuring authorized activities in the non-state pension funds which are non-profit organizations), 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 9.2 and 9.3 of this provision is recognized.
1.5. Ceased to be valid according to the Instruction of the Central bank of the Russian Federation of 25.09.2017 No. 4541-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) (except as specified separate mentioning of percent, the coupon, discount) on the transactions which are bringing in interest incomes (interest expenses) is recognized (further - interest incomes or interest expenses).
Interest income of the provided money, debt securities, and also interest expenses on borrowed funds of physical persons and legal entities, issued debt securities are charged taking into account the following.
Interest incomes and interest expenses on the provided and raised funds are charged according to the procedure and the size, provided by the relevant agreement, on remaining balance of the debt considered on the corresponding personal account. When charging interest incomes and interest expenses the size of interest rate (as a percentage annual) and the actual number of calendar days on which funds are raised or provided 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 income of the provided money and debt securities, and also interest expenses on borrowed funds of physical persons and legal entities, issued debt securities are reflected in OFR using discount rate which procedure of payments is determined by not credit financial credit institution and affirms as own standards of the economic actor or other internal documents.
Discounting - calculation of the discounted cost of financial asset or the financial liability and distribution of interest income or interest expense to the corresponding period. Discount 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.
When calculating of the discounted cost not credit financial credit institutions are guided by regulatory legal acts of the Ministry of Finance of the Russian Federation.
For calculation of the discounted cost, proceeding from the expected cash flows and the expected circulation period of financial assets and financial liabilities, the discount rate calculated in case of initial recognition is used. Discounting can not be applied: to the financial assets and financial liabilities estimated at fair value through profit or loss; to financial assets and financial liabilities if the difference between the depreciated cost calculated with use of method of discounting, and the depreciated cost calculated without use of method of discounting of recognition of interest income is not essential.
When calculating discount rate the expected cash flows and the expected circulation period of financial assets and financial liabilities provided by the agreement are used.
In addition to the expected cash flows and the expected circulation period of financial assets and financial liabilities provided by the agreement professional judgment of not credit financial credit institution can be used (for example, on the basis of the available information on the actual repayment periods of comparable (similar) financial assets and financial liabilities) when implementing assessment of size of the expected cash flows and the expected circulation period of financial assets and financial liabilities.
In cases when it is not possible to make assessment of the expected cash flows or the expected circulation period of financial assets and financial liabilities, or the expected cash flows of means match cash flows under the agreement, or the expected circulation period matches the expected circulation period under the agreement, the cash flows of means provided by the agreement and circulation period are used.
When calculating discount rate the commission income and (or) commission expenses constituting integral part of discount rate, remuneration, costs according to the transaction are considered.
In case of assessment of financial assets and (or) financial liabilities at the discounted cost there is distribution of the commission income and (or) commission expenses, remunerations, costs according to the transaction, the awards and discounts included in calculation of discount rate during the expected circulation period of financial assets and financial liabilities. The commission income and (or) commission expenses which are integral part of discount rate, remuneration, costs according to the transaction of award and discounts can be distributed during shorter period if the financial asset or the financial liability has floating interest rate and if they treat the period before the following date of review of interest rate. In this case the proper period of discounting is the period before the following date of review of interest rate. For the purpose of this provision the floating interest rate is understood as interest rate which size is not fixed and is subject to periodic revision. On financial assets and financial liabilities with floating interest rate the interest rate realignment will lead to change of discount rate as a result of review of the expected cash flows.
At the time of establishment of new interest rate recalculation of discount rate and review of the expected cash flows is performed. Recalculation of discount rate is performed proceeding from the discounted cost calculated at the time of establishment of new interest rate, and the expected cash flows. Further calculation of the discounted cost of financial asset or the financial liability is performed using new discount rate.
1.7. The income and expenses from performance of works (rendering services) are subject to reference into accounts on accounting of the income (expenses) taking into account requirements of Items 7.1 - 7.3 and 7.22 - 7.24 this provision for the income and expenses respectively.
At the same time analytics shall provide information on the income and expenses, except for the amounts included in calculation of discount rate from transactions with financial assets or financial liabilities which are not estimated at fair value through profit or loss.
1.8. The income and expenses from transactions of purchase and sale of foreign currency for rubles in cash and non-cash forms are determined as difference between the rate of transaction (transaction) and the official rate of foreign currency in relation to ruble established by the Central bank of the Russian Federation (further - the official rate) for transaction date (transactions).
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 are determined as difference between ruble equivalents of the corresponding foreign currencies by their official rate for transaction date (transactions).
For the purpose of this provision date of making of the specified transactions (transactions) is understood as the earliest of dates:
the delivery date of rubles and (or) foreign currency to the partner;
the date of receipt of foreign currency and (or) rubles from the partner.
1.9. The income and expenses from the transactions connected with disposal (realization) of precious metals are determined as difference between the sales price and book (balance sheet) value operating for transaction date (transactions) taking into account requirements of Items 3.1 and 4.1 of this provision for the income and expenses respectively.
In case of acquisition of precious metals the difference between the price of acquisition and book (balance sheet) value operating for date of transition of the rights belongs into accounts on accounting of the income or expenses.
1.10. The income and expenses are determined by the agreements which are derivative financial instruments according to the Provision of the Bank of Russia of September 2, 2015 No. 488-P "Industry standard of financial accounting of derivative financial instruments by not credit financial credit institutions" registered by the Ministry of Justice of the Russian Federation from ____________ No. _____ ("the Bulletin of the Bank of Russia" from ___________ No. _____) (further - the Industry standard of financial accounting of derivative financial instruments by not credit financial credit institutions).
1.11. 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 regulations of the Bank of Russia for accounting of disposal (realization) of separate asset types do not determine 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.
1.12. 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 of foreign currency to ruble.
Revaluation of means in foreign currency is made in the earliest of dates:
transaction date (transactions);
last day of month.
1.13. 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 made in the earliest of dates:
transaction date (transactions);
last day of month.
1.14. Fees and payments for the agreements classified as investment, without non-quaranteed possibility of receipt of additional benefits (further - NVPDV) are not recognized the income and expenses.
2.1. The income and expenses of not credit financial credit institutions depending on their nature and transaction types are subdivided into the following types:
for non-state pension funds:
income from activities for non-state pension provision and mandatory pension insurance;
expenses from activities for non-state pension provision and mandatory pension insurance;
income from financial instrument transactions and precious metals;
expenses from financial instrument transactions and precious metals;
other income and expenses;
for insurers:
income from insurance activity;
expenses from insurance activity;
income from financial instrument transactions and precious metals;
expenses from financial instrument transactions and precious metals;
other income and expenses;
for professional participants of the security market, joint-stock investment funds, organizers of trade, central partners, clearing organizations, specialized depositaries of investment fund, mutual investment fund and non-state pension fund, managing companies of investment fund, mutual investment fund and non-state pension fund, bureau of credit histories, credit rating agencies, insurance brokers:
revenue from rendering services and the commission income;
expenses;
income from financial instrument transactions and precious metals;
expenses on financial instrument transactions and precious metals;
other income and expenses;
for microfinance companies, credit consumer cooperatives, credit consumer cooperatives of the second level, agricultural credit consumer cooperatives of the subsequent level, housing accumulative cooperatives:
income from transactions of housing accumulative cooperatives;
direct expenses of housing accumulative cooperatives;
income from financial instrument transactions and precious metals;
expenses on financial instrument transactions and precious metals;
other income and expenses;
for other not credit financial credit institutions:
income from financial instrument transactions and precious metals;
expenses on financial instrument transactions and precious metals;
other income and expenses.
2.2. The procedure for recognition and reflection in financial accounting by non-state pension funds of the income and expenses from activities for non-state pension provision and mandatory pension insurance is established by the separate regulation of the Bank of Russia.
2.3. The procedure for recognition and reflection in financial accounting by insurers of the income and expenses from insurance activity is established by the separate regulation of the Bank of Russia.
2.4. The income from financial instrument transactions and precious metals includes:
interest incomes;
income (except percentage) from transactions with the placed deposits issued by loans and the other provided means;
income (except percentage) from transactions with the acquired debt securities;
income from transactions with the acquired equity securities;
income (except percentage) from transactions with the raised funds and issued debt securities;
income from transactions with derivative financial instruments;
income from transactions with foreign currency and precious metals and their revaluations;
income from recovery of reserves under impairment on the financial assets which are bringing in interest income.
Expenses from financial instrument transactions and precious metals include:
expenses on transactions with the placed deposits issued by loans and the other provided means;
expenses (except percentage) on transactions with the acquired debt securities;
expenses on transactions with the acquired equity securities;
interest expenses;
expenses (except percentage) on transactions with the raised funds and issued debt securities;
expenses on transactions with derivative financial instruments;
expenses on transactions with foreign currency and precious metals and their revaluations;
expenses on forming of reserves under impairment on the financial assets which are bringing in interest income.
2.5. Other income and other expenses include the commission and similar income, the income and expenses connected with ensuring activities, the income and expenses from other transactions respectively.
For the purpose of this provision the commission income is understood as the commission fee (collection) received or receivable not credit financial credit institution in the form of payment for rendering intermediary services in commission agreements and orders, according to agency agreements and other similar agreements.
The expenses arising as consequences of force majeure of economic activity belong to the income and expenses connected with ensuring activities of not credit financial credit institution the income and expenses which arose owing to violation of the conditions connected with implementation of the activities by the not credit financial credit institution (for example, owing to non-compliance with requirements of the legislation of the Russian Federation, agreement and labor discipline, business customs), and also including (natural disaster, the fire, accident, nationalization of property and to that similar):
penalties (penalties, penalty fee) on other (economic) transactions;
income from gratuitously the received property;
receipts and payments in compensation of the caused losses, except compensations for expenses of the insurer (subrogation, recourse requirements, the received suitable remaining balance);
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.
2.6. Not credit financial credit institutions classify the income and expenses proceeding from their nature and transaction types taking into account requirements of this provision.
2.7. 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 balance sheet accounts of the first procedure No. 710 - 719 Charts of accounts of the financial accounting in not credit financial credit institutions established by the Provision of the Bank of Russia of September 2, 2015 No. 486-P "About the Chart of accounts of financial accounting in not credit financial credit institutions and procedure for its application", registered by the Ministry of Justice of the Russian Federation of October 7, 2015 No. 39197 ("the Bulletin of the Bank of Russia" from ___________ No. ___) (further - the Chart of accounts of financial accounting in not credit financial credit institutions).
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 not credit financial credit institution.
2.8. During creation of annual accounting (financial) accounts the income and expenses relating to the current year are reflected in financial accounting according to balance sheet accounts No. 710 - 719, and relating to accounting year - according to balance sheet accounts No. 721 - 729 Charts of accounts of financial accounting in not credit financial credit institutions.
3.1. The income (including revenue) is recognized financial accounting in the presence of the following conditions:
the right to this income (revenue) not credit financial credit institution follows from the agreement or is confirmed to others as appropriate;
the income amount (revenues) can be determined;
there is no uncertainty in income acquisition;
the stage of completeness of transaction as of the end of the accounting period can be determined;
the costs incurred in case of transaction accomplishment and the costs necessary for its completion can be determined;
as a result of transaction on delivery (realization) of asset, performance of works, rendering services not credit financial credit institution transferred to the buyer the risks and benefits connected with the property right to the delivered asset, does not control the delivered (implementable) asset any more and does not participate in management of it or work is taken over by the customer, the service is rendered.
3.2. The income (the paragraph the fifth Item 1.2 of this provision) is determined by transactions of delivery (realization) of assets as difference between fair value 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 the risks and benefits connected with the property right to the delivered (implementable) asset, control and management of it irrespective of contractual payment terms, that is advance payment, deposit, delay, payment by installments.
3.3. For recognition in financial accounting of interest incomes on transactions of provision (placement) of money, 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.
3.4. For the purposes of this provision are not recognized the income of not credit financial credit institution of receipt:
from founders, shareholders, participants, unitholders, members of societies of mutual insurance, owners of not credit financial credit institution in the form of deposits, fees, money and other property on account of forming of authorized fund and other similar receipts;
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.
3.5. If concerning money or other assets which are actually received by not credit financial credit institution except interest incomes, one of the conditions listed in Item 3.1 of this provision is not performed at least or concerning interest incomes one of the conditions listed in paragraphs the second - the fourth Item 3.1 of this provision is not performed at least, then the obligation, including in the form of accounts payable, but not the income is recognized financial accounting.
3.6. Charge of interest income on transactions of provision (placement) of money, including money on bank accounts, 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.
The differences arising between the interest incomes for the accounting period calculated using discount rate and the interest incomes added according to the agreement are reflected in OFR on the corresponding symbols of adjustments.
3.7. The principles listed in this Chapter are exhaustive if concerning separate income groups this Provision does not establish features.
3.8. Analytics on accounts on accounting of the income are kept in currency of the Russian Federation.
4.1. The expense is recognized financial accounting in the presence of the following conditions:
the expense is made (arises) according to the agreement, requirements of the legislation of the Russian Federation, business customs;
the expense amount can be determined;
there is no uncertainty concerning recognition of expense.
4.2. Concerning works and services, customer (the receiver, the consumer, the buyer) of which is not credit financial credit institution, uncertainty concerning recognition of expense is absent from acceptance date of results of work, rendering service.
4.3. The expense on transactions of delivery (realization) of assets is recognized financial accounting in case of simultaneous observance of the conditions listed in Item 4.1 of this provision.
The expense (the paragraph the fifth Item 1.3 of this provision) is determined by transactions of delivery (realization) of assets as difference between fair value 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 the risks and benefits connected with the property right to the delivered (implementable) asset, control and management of it irrespective of contractual payment terms, that is advance payment, deposit, delay, payment by installments.
4.4. If concerning any actually paid money or the delivered assets one of the conditions listed in Item 4.1 of this provision in financial accounting it is not performed at least the corresponding asset, including in the form of receivables, 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 receivables.
4.5. The principles listed in this Chapter are exhaustive if concerning separate expense categories this Provision does not establish features.
4.6. Expenses are recognized OFR proceeding from direct connection between the incurred costs and receipt of certain income items. Correlation of the income and expenses implies simultaneous or joint revenue recognition and expenses which directly and it is interconnected result from the same transactions or other events (for example, various components of the expenses constituting cost of the sold goods are recognized along with the income from sales of goods).
4.7. Analytics on accounts on the expense accounting are kept in currency of the Russian Federation.
5.1. The principles and procedure for determination of the income from financial instrument transactions and precious metals of not credit financial credit institution are established by separate regulations of the Bank of Russia.
5.2. The income from transactions of purchase and sale of foreign currency for rubles is reflected in OFR on symbols 37101 - 37104.
5.3. If the income arises in foreign currency, then the ruble equivalent of the amount of the corresponding foreign currency on the official rate for date of recognition is reflected in accounts on accounting of the income.
5.4. The income determined according to Item 3.2 of this provision with use of accounts on accounting of disposal (realization) in financial accounting is reflected taking into account the following.
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.
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, then 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.
5.5. The income from revaluation of means in the foreign currency 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.
Income from revaluation of means in foreign currency, except the acquired equity securities, is reflected in OFR on symbols 37201 - 37206.
5.6. The income from the transactions connected with disposal (realization) or acquisition of precious metals is determined according to Item 1.9 of this provision and is reflected in OFR on symbols 37301 - 37305.
If concerning the income 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, then 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.
5.7. 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.
Income from revaluation of precious metals is reflected in OFR on symbols 37401 - 37405.
5.8. The income from transactions of transfer of assets in trust management not credit financial credit institutions - founders of trust management reflect in OFR on symbols of the corresponding income and expenses.
6.1. The principles and procedure for expense determination from financial instrument transactions and precious metals of not credit financial credit institution are established by separate regulations of the Bank of Russia.
6.2. Expenses on transactions of purchase and sale of foreign currency for rubles are reflected in OFR on symbols 47101 - 47106.
6.3. If expenses occur in foreign currency, then the ruble equivalent of the amount of the corresponding foreign currency on the official rate for date of recognition is reflected in accounts on the expense accounting.
6.4. The expenses determined according to Item 4.3 of this provision with use of accounts on accounting of disposal (realization) in financial accounting are reflected taking into account the following.
Assets, including the 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.
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 expense are accepted to financial accounting in later date, then 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.
6.5. Expenses from revaluation of means in the foreign currency performed according to Item 1.12 of this provision are determined as:
reduction of ruble equivalent of asset, including requirement;
increase in ruble equivalent of the obligation.
Expenses from revaluation of means in foreign currency, except the acquired equity securities, are reflected in OFR on symbols 47201 - 47206.
6.6. Expenses on the transactions connected with disposal (realization) or acquisition of precious metals are reflected in OFR on symbols 47301 - 47305.
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 expense are accepted to financial accounting in later date, then 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.
6.7. Expenses from the revaluation of precious metals performed according to Item 1.13 of this provision are determined as:
reduction of ruble equivalent of asset, including requirement;
increase in ruble equivalent of the obligation.
Expenses from revaluation of precious metals are reflected in OFR on symbols 47401 - 47405.
6.8. Expenses from transactions of transfer of assets in trust management not credit financial credit institutions - founders of trust management reflect in OFR on symbols of the corresponding income and expenses.
7.1. The size of proceeds from sales of goods, performance of works, provision of services, use of assets is estimated according to the International accounting standard (IFRS) 15 "Revenue the 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 about 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 ("The official Internet portal of legal information" (www.pravo.gov.ru), on July 18, 2016) (further - the order of the Ministry of Finance of the Russian Federation No. 98n) (further - IFRS (IFRS) 15 "Revenue under contracts with buyers").
7.1.1. If the sales agreement of goods (performance of works, provision of services) provides non-refundable initial payment, such non-refundable initial payment is recognized as revenue in process of transfer of goods (rendering services) during the term of the agreement and is reflected in OFR on symbols of the Section 1 "Commission and Similar Income" of part 5 "Other income and expenses".
7.1.2. Under the agreement of provision of services revenue is recognized limits of expense amount which is compensated if the costs which are required for completion of provision of services cannot be determined.
Revenue within the amount of the refunded expenses is reflected in OFR on symbols of the Section 1 "Commission and Similar Income" of part 5 "Other income and expenses".
7.1.3. If there is high probability that the total value of agreement costs will exceed revenue amount, the amount of inevitable costs under this agreement (to the burdensome agreement) according to the International accounting standard (IAS) 37 "Estimative obligations, contingent obligations and contingent assets" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation of December 28, 2015 No. 217n "About introduction of International accounting standards and Explanations of International accounting standards in action in the territory of the Russian Federation and about recognition voided some orders (separate provisions of orders) of the Ministry of Finance of the Russian Federation", the registered Ministry of Justice of the Russian Federation on February 2, 2016 No. 40940 ("The official Internet portal of legal information" (www.pravo.gov.ru) On February 8, 2016) (further - the order Ministry of Finance of the Russian Federation №217n), with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n it shall be included in the expenses in OFR on symbol 55611.
7.1.4. If sales terms of goods provide price concessions (discounts) provided by the seller to the buyer of goods, services, the size of revenue decreases by discount amount at the time of recognition of the corresponding revenue.
If buyers did not use price concessions (discounts), on difference amount between the reduced amount of revenue and full amount of revenue the income which is reflected in OFR on symbol 52802 is recognized.
7.2. In case of exchange of goods (services) for goods (services) which are not equivalent revenue is stated at fair value the received goods or services, corrected on the amount of the transferred money or their equivalents. If fair value of the received goods or services cannot be determined, then revenue is stated based on the selling price of goods or services corrected on the amount of the transferred money or their equivalents.
Revenue received as a result of exchange of goods (services) is reflected in OFR on symbol 54407.
7.3. The income from disposal (realization) of property, the assets in the form of right to use relating to fixed assets except investment property and non-current assets, held for sale, is reflected in OFR on symbols 54101 - 54103.
The term "investment property" used in this Provision is applied in the values determined by the International accounting standard (IAS) 40 "Investment real estate" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n.
Income from disposal (realization) of investment property, the assets in the form of right to use relating to investment property is reflected in OFR on symbol 52501.
Income from disposal (realization) of non-current assets, held for sale, is reflected in OFR on symbol 52601.
7.4. The income from recovery of impairment losses of fixed assets, intangible assets and the investment property considered on original cost less accumulated depreciation and cumulative impairment losses is reflected in OFR on symbols 54104, of 54105, 52503 respectively.
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 the impairment losses, expenses from writedown which are earlier reflected in OFR on the corresponding symbols of the Sections 3 "Expenses on Other Transactions" and 5 "The expenses connected with ensuring activities of" part 5 "Other income and expenses" is recognized other comprehensive income according to Item 9.2 of this provision.
7.5. The income from recovery of impairment losses of assets in the form of right to use within earlier cumulative impairment losses is reflected the lessee in OFR on symbol 54104.
7.6. Also the income from recovery (reduction) of reserves under impairment on assets (requirements) and other transactions which do not bring in interest income belongs to other income.
7.7. The income of last years revealed in reporting year represents receipts according to other transactions of not credit financial credit institution in the form of the amounts of adjustments (changes) according to the income and expenses recognized in prior years and reflected in OFR for the corresponding year. Also cash receipts on the amounts of requirements which are written off on expenses in prior years and receivables, and also the income resulting from identification of errors of prior years belong to this income type. This income is reflected in financial accounting in actual amounts for date of their identification. The income of last years revealed in reporting year is reflected in OFR on the corresponding symbols proceeding from their economic content, and in case of lack of possibility of such reference - on symbol 52801.
7.8. 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.
7.9. On other transactions treat the obligations estimated at fair value through profit or loss, and obligations:
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 Section 2 "Income from Other Transactions" of part 5 "Other income and expenses".
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 according to Item 5.5 of this provision on the corresponding symbols of part 3 "The income from financial instrument transactions and precious metals", and in the part relating to value addition of the specified obligations in nominal terms on the corresponding symbols of part 5 "Other income and expenses".
7.10. The income from revaluation of the requirements estimated at fair value through profit or loss is reflected in OFR on the corresponding symbols of the Section 2 "Income from Other Transactions" of part 5 "Other income and expenses".
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 is reflected according to Item 5.5 of this provision on the corresponding symbols of part 3 "The income from financial instrument transactions and precious metals", and in the part relating to value addition of the specified obligations in nominal terms on the corresponding symbols of part 5 "Other income and expenses".
7.11. 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 52401.
7.12. 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, 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 for mandatory pension insurance and compulsory social insurance from payments of employee benefits is reflected in OFR on the corresponding symbols of the Section 4 "The Income Connected with Transactions on Ensuring Activities" of part 5 "Other income and expenses".
7.13. 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 54406;
from receipt of surplus - on symbols 54404, 54405.
7.14. Treat other income having one-time, accidental character including the income from government subsidies which is reflected in OFR on symbol 54407.
7.15. 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.
7.16. Expenses from revaluation of the obligations estimated at fair value through profit or loss are reflected in OFR on the corresponding symbols of the Section 3 "Expenses on Other Transactions" of part 5 "Other income and expenses".
At the same time expenses from change of fair value of the specified obligations expressed in foreign currency are reflected in OFR in the part relating to change of the official rate according to Item 6.5 of this provision on the corresponding symbols of part 4 "Expenses on financial instrument transactions and precious metals", and in the part relating to reduction of cost of the specified obligations in nominal terms - on the corresponding symbols of part 5 "Other income and expenses".
7.17. Expenses from impairment of the fixed assets, intangible assets, assets in the form of right to use relating to fixed assets are reflected in OFR on symbols of the Section 5 "The Expenses Connected with Ensuring Activities" of part 5 "Other income and expenses", expenses from the impairment of investment property, assets in the form of right to use relating to investment property - on symbol 53502.
Expenses from impairment, expenses from writedown of the fixed assets, assets in the form of right to use relating to fixed assets, and the intangible assets estimated on revaluated value are reflected in OFR on the corresponding symbols of the Section 5 "The Expenses Connected with Ensuring Activities" of part 5 "Other income and expenses" in the amounts exceeding the increase in value which is earlier recognized in other comprehensive income in case of revaluation of such objects.
7.18. Expenses on transactions of repayment or realization of the acquired rights to claim, except interest expenses, are reflected in OFR on the corresponding symbols of the Section 1 "Expenses on Transactions with the Placed Deposits Issued by Loans and the Other Provided Means" of part 4 "Expenses on financial instrument transactions and precious metals.
7.19. Not credit financial credit institutions - trustees reflect expenses on transactions of property trust management in OFR on symbol 53105.
7.20. The costs incurred in connection with agreement performance with the buyer and also additional costs for the conclusion of the contract with the buyer, are determined and recognized quality of expenses according to IFRS (IFRS) 15 "Revenue under contracts with buyers" and this Provision on OFR 55404 symbol.
7.21. In case of stock acquisition on the terms of payment deferral the difference between the amount which is subject to payment under the agreement, and acquisition value of this asset on the terms of immediate payment is recognized interest expense throughout the entire period of payment deferral according to the procedure, OFR of subsection 1 of the Section 4 "Interest expenses" of part 4 established for such expenses on symbols "Expenses on financial instrument transactions and precious metals".
If the period of payment deferral falls on one accounting period, not credit financial credit institution has the right to recognize such interest expense no later than the last day of the period of payment deferral.
If the period of payment deferral falls on several accounting periods, such interest expense is recognized each accounting period in the amount of falling on this accounting period.
7.22. The expenses connected with ensuring activities of not credit financial credit institution, having all-organizational character and for the purpose of this provision not identifiable, that is which are not compared with each made transaction and (or) the transaction are reflected in OFR depending on expense type on the corresponding symbols of the Section 5 "The Expenses Connected with Ensuring Activities" of part 5 "Other income and expenses".
7.23. Expenses on payment and for 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, and also employee benefits upon termination of labor activity, other payments to workers and dismissal wages with completion date over 12 months after the end of the annual accounting period, and also on adjustment of obligations on payment of insurance premiums for mandatory pension insurance and compulsory social insurance from payments of employee benefits are reflected in OFR on the corresponding symbols of the Section 5 "The Expenses Connected with Ensuring Activities" of part 5 "Other income and expenses".
7.24. Fixed asset depreciation (except the earth), the intangible assets, assets in the form of right to use relating to fixed assets is reflected on symbols of the Section 5 "The Expenses Connected with Ensuring Activities" of part 5 "Other income and expenses", depreciation of investment property, the assets in the form of right to use relating to investment property - on symbol 53506.
7.25. The taxes and fees attributable to expenses in accordance with the legislation of the Russian Federation, including advance payments, are reflected in financial accounting no later than the last day of the accounting period or as events after reporting date.
7.26. Expenses on payment of insurance premiums which arise or will arise in case of the actual obligation fulfillment on payment of employee benefits in accordance with the legislation of the Russian Federation, are reflected in OFR on the corresponding symbols of the Section 5 "The Expenses Connected with Ensuring Activities" of part 5 "Other income and expenses".
7.27. Penalties (penalties, penalty fee) are subject to reference on expenses in the amounts awarded by court or recognized by not credit financial credit institution 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 55601.
7.28. Legal and arbitral costs (except for included by insurers in insurance payment) are reflected in OFR in the amounts awarded by court (Arbitration Court) for date of award or the introduction of the judgment in legal force on symbol 55602.
7.29. Payments in compensation of the caused losses (except transactions of direct indemnification) are reflected in financial accounting similar to reflection of the penalties (penalties, penalty fee) specified in Item 7.27 of this provision. Expenses from the specified payments are reflected in OFR on symbol 55603.
7.30. The expenses of last years revealed in reporting year, resulting from identification of insignificant mistakes represent changes according to the income and expenses recognized in prior years and reflected in OFR for the corresponding year. Also the expenses resulting from identification of errors of prior years belong to this expense type. These expenses are reflected in financial accounting in actual amounts for date of their identification. The expenses of last years revealed in reporting year are reflected in OFR on the corresponding symbols proceeding from their economic content, and in case of lack of possibility of such reference - on symbol 53802.
7.31. Expenses on the transactions assuming the payments by equity securities based on shares of not credit financial credit institution are reflected in OFR on symbol 55610.
7.32. Treat other expenses having one-time, accidental character including expenses on government subsidies in case of their return which are reflected in OFR on symbol 55611.
8.1. Expenses on current tax on profit on changes of deferred tax liabilities and deferred tax assets concerning remaining balance on active (passive) balance sheet accounts which change of size is reflected in accounts on accounting of financial result or exerts impact on increase (reduction) in taxable profit in the accounting period on profit and adjustments of current tax, are reflected in OFR on the corresponding symbols of part 6 "Income tax".
8.2. The procedure for reflection of change of deferred tax liabilities and deferred tax assets concerning remaining balance on active (passive) balance sheet accounts which change of size is reflected in accounts on accounting of the added capital is given in Chapter 9 of this provision.
9.1. Financial accounting of changes of Articles of other comprehensive income is kept on the personal accounts opened on balance sheet accounts of the second procedure on accounting of the added capital of the balance sheet account of the first procedure No. 106 "Added capital" of the Chart of accounts of financial accounting in not credit financial credit institutions, except for share premium, the non-paid financing provided to not credit financial credit institution by shareholders, participants, deposits to property of limited liability company with reflection in OFR on the corresponding symbols of Sections 1 - 8 parts 8 "Other comprehensive income".
In part 9 "Cumulative financial result" of OFR only one symbol showing cumulative financial result of activities of not credit financial credit institution - symbol 91201 "Profit after the taxation taking into account changes of other comprehensive income" can be filled (symbol 71101 plus symbol 91101, or symbol 71101 minus symbol 91102, or symbol 91101 minus symbol 71102) or symbol 91202 "Loss after the taxation taking into account changes of other comprehensive income" (symbol 71102 plus symbol 91102, or symbol 71102 minus symbol 91101, or symbol 91102 minus symbol 71101)".
9.2. Increase in Articles of other comprehensive income of not credit financial credit institution happens in shape:
increases as a result of increase in value of the fixed assets, assets in the form of right to use relating to fixed assets, the intangible assets estimated on revaluated value in case of revaluation;
increases in financial assets, available for sale, or the financial assets estimated at fair value through other comprehensive income;
reduction of obligations (increase in requirements) for payment of long-term employee benefits upon termination of labor activity in case of revaluation;
reduction of deferred tax liabilities and (or) increase in deferred tax assets concerning remaining balance on active (passive) balance sheet accounts which change of size is reflected in accounts on accounting of the added capital;
increases in fair value of hedging instrument if object of hedging is the equity financial instrument which changes of fair value is reflected as a part of other comprehensive income;
effective part of value addition of hedging instrument of cash flows;
effective part of value addition of hedging instrument of net investment in foreign operation;
transfer in structure of profit and loss of cumulative reduction of cost of hedging instrument from cash flow hedging while the hedged future cash flows exert impact on the income or expenses;
transfer in structure of profit and loss of cumulative reduction of cost of hedging instrument from hedging of fair value of equity instruments which change is reflected as a part of other comprehensive income;
transfer in structure of profit and loss of cumulative reduction of cost of hedging instrument from hedging of net investment in foreign operation in case of disposal or partial disposal of foreign operation;
the increase caused by change of credit risk, the obtained credits the raised funds and issued debt securities estimated at fair value through profit or loss;
increases in reserves under impairment on the financial assets estimated at fair value through other comprehensive income.
9.2.1. Increase in increase in value of the fixed assets, assets in the form of right to use relating to fixed assets in the intangible assets estimated on revaluated value in case of revaluation is reflected in OFR on the corresponding symbols of the subsection 3 "Increase in Increase in Value of Fixed Assets and Intangible Assets in case of Revaluation" of the Section 4 "Increase in Articles of Other Comprehensive Income on Hedging, on Fixed Assets and Intangible Assets, on Payment of Long-term Employee Benefits upon termination of Labour Activity, in connection with Reduction of Deferred Tax Liabilities and (or) Increase in Deferred Tax Assets concerning Remaining Balance on Active (Passive) Balance Sheet Accounts Which Change of Size Is Reflected in Accounts on Accounting of the Added Capital".
9.2.2. Reduction of obligations (increase in requirements) for payment of long-term employee benefits upon termination of labor activity in case of revaluation is reflected in OFR on the corresponding symbols of the subsection 4 "Reduction of Obligations (Increase in Requirements) for Payment of Long-term Employee Benefits upon termination of Labour Activity in case of Revaluation" of the Section 4 "Increase in Articles of Other Comprehensive Income on Hedging, on Fixed Assets and Intangible Assets, on Payment of Long-term Employee Benefits upon termination of Labour Activity, in connection with Reduction of Deferred Tax Liabilities and (or) Increase in Deferred Tax Assets concerning Remaining Balance on Active (Passive) Balance Sheet Accounts Which Change of Size Is Reflected in Accounts on Accounting of the Added Capital".
9.2.3. In case of derecognition of obligations (requirements) for payment of long-term employee benefits upon termination of labor activity the cumulative revaluation recognized in connection with increase in obligations (reduction of requirements) for payment of long-term employee benefits upon termination of labor activity is reflected in financial accounting within equity in the account No. 10801 "Retained earnings" (No. 10901 "Uncovered loss") of the Chart of accounts of financial accounting in not credit financial credit institutions. Such revaluation postponed within equity is reflected in OFR on symbol 84404.
9.2.4. Increase in Articles of other comprehensive income in connection with reduction of deferred tax liabilities and (or) increase in deferred tax assets concerning remaining balance is reflected in active (passive) balance sheet accounts which change of size is reflected in accounts on accounting of the added capital in OFR on the corresponding symbols of the subsection 5 "Increase in Articles of Other Comprehensive Income in connection with Reduction of Deferred Tax Liabilities and (or) Increase in Deferred Tax Assets concerning Remaining Balance on Active (Passive) Balance Sheet Accounts Which Change of Size Is Reflected in Accounts on Accounting of the Added Capital" of Section 4 "Increase in Articles of other comprehensive income on hedging, on fixed assets and intangible assets, on payment of long-term employee benefits upon termination of labor activity, in connection with reduction of deferred tax liabilities and (or) increase in deferred tax assets concerning remaining balance on active (passive) balance sheet accounts which change of size is reflected in accounts on accounting of the added capital".
9.2.5. Increase in Articles of other comprehensive income as a result of value addition of hedging instruments is reflected in OFR on the corresponding symbols of the subsection 1 "Value Addition of Hedging Instruments" of the Section 4 "Increase in Articles of Other Comprehensive Income on Hedging, on Fixed Assets and Intangible Assets, on Payment of Long-term Employee Benefits upon termination of Labour Activity, in connection with Reduction of Deferred Tax Liabilities and (or) Increase in Deferred Tax Assets concerning Remaining Balance on Active (Passive) Balance Sheet Accounts Which Change of Size Is Reflected in Accounts on Accounting of the Added Capital".
Increase in Articles of other comprehensive income as a result of transfer in structure of profit and loss of cumulative reduction of cost of hedging instruments is reflected in OFR on the corresponding symbols of the subsection 2 "Transfer of Cumulative Reduction of Cost of Hedging Instruments" of the Section 4 "Increase in Articles of Other Comprehensive Income on Hedging, on Fixed Assets and Intangible Assets, on Payment of Long-term Employee Benefits upon termination of Labour Activity, in connection with Reduction of Deferred Tax Liabilities and (or) Increase in Deferred Tax Assets concerning Remaining Balance on Active (Passive) Balance Sheet Accounts Which Change of Size Is Reflected in Accounts on Accounting of the Added Capital".
9.3. Reduction of Articles of other comprehensive income of not credit financial credit institution happens in shape:
decrease as a result of reduction of increase in value of the fixed assets, assets in the form of right to use relating to fixed assets, the intangible assets estimated on revaluated value in case of revaluation, decrease as a result of revaluation of the acquired equity securities estimated at fair value through other comprehensive income;
reduction of financial assets, available for sale, or the financial assets estimated at fair value through other comprehensive income;
increases in deferred tax liabilities and (or) reduction of deferred tax assets concerning remaining balance on active (passive) balance sheet accounts which change of size is reflected in accounts on accounting of the added capital;
reduction of fair value of hedging instrument if object of hedging is the equity financial instrument which changes of fair value are reflected as a part of other comprehensive income;
effective part of reduction of cost of hedging instrument of cash flows;
effective part of reduction of cost of hedging instrument of net investment in foreign operation;
transfer in structure of profit and loss of cumulative value addition of hedging instrument from cash flow hedging while the hedged future cash flows exert impact on the income or expenses;
transfer in structure of profit and loss of cumulative value addition of hedging instrument from hedging of fair value of equity instruments which change is reflected as a part of other comprehensive income;
transfer in structure of profit and loss of cumulative value addition of hedging instrument from hedging of net investment in foreign operation in case of disposal or partial disposal of foreign operation;
the reduction caused by change of credit risk, the obtained credits the raised funds and issued debt securities estimated at fair value through profit and loss;
reduction of reserves under impairment on the financial assets estimated at fair value through other comprehensive income.
9.3.1. Reduction of increase in value of the fixed assets, assets in the form of right to use relating to fixed assets of the intangible assets estimated on revaluated value in case of revaluation is reflected in OFR on the corresponding symbols of the subsection 3 "Reduction of Increase in Value of Fixed Assets and Intangible Assets in case of Revaluation" of the Section 8 "Reduction of Articles of Other Comprehensive Income on Hedging, on Fixed Assets and Intangible Assets, on Payment of Long-term Employee Benefits upon termination of Labour Activity in connection with Reduction of Deferred Tax Liabilities and (or) Increase in Deferred Tax Assets concerning Remaining Balance on Active (Passive) Balance Sheet Accounts Which Change of Size Is Reflected in Accounts on Accounting of the Added Capital".
9.3.2. Depending on the choice of not credit financial credit institution approved in accounting policy, increase in value of fixed assets and intangible assets in case of revaluation in case of their disposal (realization) or part of increase in value of fixed assets and intangible assets in case of revaluation in process of depreciation are reflected in financial accounting within equity in the account No. 10801 "Retained earnings" (No. 10901 "Uncovered loss") of the Chart of accounts of financial accounting in not credit financial credit institutions. The increase in value of fixed assets and intangible assets postponed within equity is reflected in OFR on the corresponding symbols of the subsection 3 "Reduction of Increase in Value of Fixed Assets and Intangible Assets in case of Revaluation" of the Section 8 "Reduction of Articles of Other Comprehensive Income on Hedging, on Fixed Assets and Intangible Assets, on Payment of Long-term Employee Benefits upon termination of Labour Activity in connection with Reduction of Deferred Tax Liabilities and (or) Increase in Deferred Tax Assets concerning Remaining Balance on Active (Passive) Balance Sheet Accounts Which Change of Size Is Reflected in Accounts on Accounting of the Added Capital".
In case of disposal (realization) of investment property or non-current assets, held for sale, the cost surplus amount remaining balance which is saved earlier up on the account of the added capital No. 10601 "Increase in value of fixed assets in case of revaluation" of the Chart of accounts of financial accounting in not credit financial credit institutions in case of revaluation of such object before its transfer from structure of the fixed assets considered on revaluated value to structure of investment property, or in case of revaluation of non-current assets, held for sale, is subject to reflection on symbol 88301 as the amount postponed within equity into the account No. 10801 "Retained earnings" (No. 10901 "Uncovered loss") of the Chart of accounts of financial accounting in not credit financial credit institutions.
9.3.3. Increase in obligations (reduction of requirements) for payment of long-term employee benefits upon termination of labor activity in case of revaluation is reflected in OFR on the corresponding symbols of the subsection 4 "Increase in Obligations (Reduction of Requirements) for Payment of Long-term Employee Benefits upon termination of Labour Activity in case of Revaluation" of the Section 8 "Reduction of Articles of Other Comprehensive Income on Hedging, on Fixed Assets and Intangible Assets, on Payment of Long-term Employee Benefits upon termination of Labour Activity in connection with Reduction of Deferred Tax Liabilities and (or) Increase in Deferred Tax Assets concerning Remaining Balance on Active (Passive) Balance Sheet Accounts Which Change of Size Is Reflected in Accounts on Accounting of the Added Capital".
9.3.4. In case of derecognition of obligations (requirements) for payment of long-term employee benefits upon termination of labor activity the cumulative revaluation recognized in connection with reduction of obligations (increase in requirements) for payment of long-term employee benefits upon termination of labor activity is reflected in financial accounting within equity in the account No. 10801 "Retained earnings" (No. 10901 "Uncovered loss") of the Chart of accounts of financial accounting in not credit financial credit institutions. Such revaluation postponed within equity is reflected in OFR on symbol 88404.
9.3.5. Reduction of Articles of other comprehensive income in connection with increase in deferred tax liabilities and (or) reduction of deferred tax assets concerning remaining balance is reflected in active (passive) balance sheet accounts which change of size is reflected in accounts on accounting of the added capital in OFR on the corresponding symbols of the subsection 5 "Reduction of Articles of Other Comprehensive Income in connection with Increase in Deferred Tax Liabilities and (or) Reduction of Deferred Tax Assets concerning Remaining Balance on Active (Passive) Balance Sheet Accounts Which Change of Size Is Reflected in Accounts on Accounting of the Added Capital" of Section 8 "Reduction of Articles of other comprehensive income on hedging, on fixed assets and intangible assets, on payment of long-term employee benefits upon termination of labor activity in connection with reduction of deferred tax liabilities and (or) increase in deferred tax assets concerning remaining balance on active (passive) balance sheet accounts which change of size is reflected in accounts on accounting of the added capital.
9.3.6. Reduction of Articles of other comprehensive income as a result of reduction of cost of hedging instruments is reflected in OFR on the corresponding symbols of the subsection 1 "Reduction of Cost of Hedging Instruments" of the Section 8 "Reduction of Articles of Other Comprehensive Income on Hedging, on Fixed Assets and Intangible Assets, on Payment of Long-term Employee Benefits upon termination of Labour Activity in connection with Reduction of Deferred Tax Liabilities and (or) Increase in Deferred Tax Assets concerning Remaining Balance on Active (Passive) Balance Sheet Accounts Which Change of Size Is Reflected in Accounts on Accounting of the Added Capital".
Reduction of Articles of other comprehensive income as a result of transfer in structure of profit and loss of cumulative value addition of hedging instruments is reflected in OFR on the corresponding symbols of the subsection 2 "Transfer of Cumulative Value Addition of Hedging Instruments" of the Section 8 "Reduction of Articles of Other Comprehensive Income on Hedging, on Fixed Assets and Intangible Assets, on Payment of Long-term Employee Benefits upon termination of Labour Activity in connection with Reduction of Deferred Tax Liabilities and (or) Increase in Deferred Tax Assets concerning Remaining Balance on Active (Passive) Balance Sheet Accounts Which Change of Size Is Reflected in Accounts on Accounting of the Added Capital".
10.1. In case of application of this provision not credit financial credit institutions are guided by International accounting standards (further - IFRS) and the IFRS Explanations accepted by IFRS Fund, enacted in the territory of the Russian Federation and also part 12 of article 21 of the Federal Law of December 6, 2011 No. 402-FZ "About financial accounting" (The Russian Federation Code, 2011, No. 50, Art. 7344; 2013, No. 26, Art. 3207; No. 27, Art. 3477; No. 30, Art. 4084; No. 44, Art. 5631, No. 51, Art. 6677; No. 52, Art. 6990; 2014, No. 45, Art. 6154).
10.2. This Provision is subject to official publication in "the Bulletin of the Bank of Russia" and becomes effective since January 1, 2017.
This Provision professional participants of the security market, managing companies of investment fund, mutual investment fund and non-state pension fund (except for transactions with property according to the trust management agreement of means of non-state pension funds and insurance companies to which this Provision is applied since January 1, 2017), specialized depositaries of investment fund, mutual investment fund and non-state pension fund (except for transactions with property in which means of non-state pension funds, and with property of insurance companies to which this Provision is applied since January 1, 2017 are placed), the clearing organizations, the central partners, organizers of trade, the microfinancial organizations, credit consumer cooperatives, housing accumulative cooperatives, the bureau of credit histories is applied since January 1, 2018, agricultural credit consumer cooperatives, is applied by pawnshops since January 1, 2019
Chairman of the Central bank of the Russian Federation
E. S. Nabiullina
to the Provision of the Bank of Russia of September 2, 2015 No. 487-P "Industry standard of financial accounting of the income, expenses and other comprehensive income of not credit financial credit institutions"
Symbols of the income and expenses of the report on financial results for non-state pension funds
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№ |
Names of Articles |
Symbols |
Financial accounting account number * |
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1 |
2 |
3 |
4 |
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Part 1. |
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Section 1. Pension contributions |
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|
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1. Fees under agreements on mandatory pension insurance |
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|
|
1 |
the fees which arrived from the Pension Fund of the Russian Federation |
11101 |
71301 |
|
2 |
the fees which arrived from non-state pension funds |
11102 |
71301 |
|
|
2. Fees under the agreements of non-state pension provision classified as insurance |
|
|
|
1 |
the fees which arrived from legal entities |
11201 |
71301 |
|
2 |
the fees which arrived from physical persons |
11202 |
71301 |
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3. Fees under the agreements of non-state pension provision classified as investment, with NVPDV |
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|
|
1 |
the fees which arrived from legal entities |
11301 |
71301 |
|
2 |
the fees which arrived from physical persons |
11302 |
71301 |
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Section 2. Reduction of pension liabilities |
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1. Reduction of agreement obligations about mandatory pension insurance |
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1 |
reduction of pension accruals under agreements on mandatory pension insurance at accumulating stage |
12101 |
71304 |
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2 |
reduction of result of the investment of means of pension accruals directed to forming of pension accruals under agreements on mandatory pension insurance at accumulating stage |
12102 |
71304 |
|
3 |
reduction of payable reserve |
12103 |
71304 |
|
4 |
reduction of result of the investment of means of pension accruals directed to forming of payable reserve |
12104 |
71304 |
|
5 |
reduction of means of the pension accruals created for benefit of insured persons to whom the due retirement benefit is appointed |
12105 |
71304 |
|
6 |
reduction of result of the investment of means of pension accruals directed to forming of the pension accruals created for benefit of insured persons to whom the due retirement benefit is appointed |
12106 |
71304 |
|
7 |
reduction of means of the pension accruals created for benefit of legal successors of the died insured persons |
12107 |
71304 |
|
8 |
reduction of result of the investment of means of pension accruals directed to forming of pension accruals, legal successors of the died insured persons |
12108 |
71304 |
|
9 |
reduction of reserve on mandatory pension insurance |
12109 |
71304 |
|
10 |
reduction of result of the investment of means of pension accruals directed to forming of reserve on mandatory pension insurance |
12110 |
71304 |
|
11 |
reduction of adjustment of obligations to the best assessment under agreements on mandatory pension insurance |
12111 |
71304 |
|
|
2. Reduction of agreement obligations of non-state pension provision, classified as insurance |
|
|
|
1 |
reduction of reserve of covering of pension liabilities under the agreements of non-state pension provision classified as insurance |
12201 |
71304 |
|
2 |
reduction of result of investment of funds of pension reserves on the agreements of the non-state pension provision classified as insurance, directed to forming of pension reserves |
12202 |
71304 |
|
3 |
reduction of insurance reserve under the agreements of non-state pension provision classified as insurance |
12203 |
71304 |
|
4 |
reduction of adjustment of obligations to the best assessment under the agreements of non-state pension provision classified as insurance |
12204 |
71304 |
|
|
3. Reduction of agreement obligations of non-state pension provision, classified as investment, with NVPDV |
|
|
|
1 |
reduction of reserve of covering of pension liabilities under the agreements of non-state pension provision classified as investment, with NVPDV |
12301 |
71304 |
|
2 |
reduction of result of investment of funds of pension reserves on the agreements of non-state pension provision classified as investment, with NVPDV |
12302 |
71304 |
|
3 |
reduction of adjustment of obligations to the best assessment under the agreements of non-state pension provision classified as investment, with NVPDV |
12303 |
71304 |
|
|
4. Reduction of additional reserves of the non-state pension funds created according to regulatory requirements |
|
|
|
1 |
reduction of other reserves of the non-state pension funds created according to regulatory requirements under agreements on mandatory pension insurance |
12401 |
71304 |
|
2 |
reduction of other reserves of the non-state pension funds created according to regulatory requirements under agreements of non-state pension provision |
12402 |
71304 |
|
|
Section 3. Increase in the postponed acquisition expenses |
|
|
|
|
1. Increase in the postponed acquisition expenses on transactions of mandatory pension insurance |
|
|
|
1 |
increase in the postponed acquisition expenses on transactions of mandatory pension insurance |
13101 |
71305 |
|
|
2. Increase in the postponed acquisition expenses on transactions of non-state pension provision |
|
|
|
1 |
increase in the postponed acquisition expenses on transactions of non-state pension provision |
13201 |
71305 |
|
|
Section 4. Other incomes |
|
|
|
|
1. Other incomes |
|
|
|
1 |
other incomes |
14101 |
71307 |
|
|
2. The income from revaluation of the built-in derivative tools under agreements of non-state pension provision |
|
|
|
1 |
income from revaluation of the built-in derivative tools under agreements of non-state pension provision |
14201 |
71509 |
|
|
Part 2. |
|
|
|
|
Section 1. Payments for agreements of non-state pension provision and about mandatory pension insurance |
|
|
|
|
1. Payments for agreements on mandatory pension insurance |
|
|
|
1 |
lifelong payments |
21101 |
71302 |
|
2 |
due payments |
21102 |
71302 |
|
3 |
transfer to the Pension Fund of the Russian Federation and non-state pension funds |
21103 |
71302 |
|
4 |
payment to legal successors of the died insured person |
21104 |
71302 |
|
5 |
lump sum payment of pension |
21105 |
71302 |
|
|
2. Payments for the agreements of non-state pension provision classified as insurance |
|
|
|
1 |
retirement benefits |
21201 |
71302 |
|
2 |
redemption amounts |
21202 |
71302 |
|
|
3. Payments for the agreements of non-state pension provision classified as investment, with NVPDV |
|
|
|
1 |
retirement benefits |
21301 |
71302 |
|
2 |
redemption amounts |
21302 |
71302 |
|
|
Section 2. Increase in pension liabilities |
|
|
|
|
1. Increase in agreement obligations about mandatory pension insurance |
|
|
|
1 |
increase in pension accruals under agreements on mandatory pension insurance at accumulating stage |
22101 |
71303 |
|
2 |
increase in result of the investment of means of pension accruals directed to forming of pension accruals under agreements on mandatory pension insurance at accumulating stage |
22102 |
71303 |
|
3 |
increase in payable reserve |
22103 |
71303 |
|
4 |
increase in result of the investment of means of pension accruals directed to forming of payable reserve |
22104 |
71303 |
|
5 |
increase in means of the pension accruals created for benefit of insured persons to whom the due retirement benefit is appointed |
22105 |
71303 |
|
6 |
increase in result of the investment of means of pension accruals directed to forming of pension accruals for benefit of insured persons to whom the due retirement benefit is appointed |
22106 |
71303 |
|
7 |
increase in means of the pension accruals created for benefit of legal successors of the died insured persons |
22107 |
71303 |
|
8 |
increase in result of the investment of means of pension accruals directed to forming of pension accruals, legal successors of the died insured persons |
22108 |
71303 |
|
9 |
increase in reserve on mandatory pension insurance |
22109 |
71303 |
|
10 |
increase in result of the investment of means of pension accruals directed to forming of reserve on mandatory pension insurance |
22110 |
71303 |
|
11 |
increase in adjustment of obligations up to the best assessment under agreements on mandatory pension insurance |
22111 |
71303 |
|
|
2. Increase in agreement obligations of non-state pension provision, classified as insurance |
|
|
|
1 |
increase in reserve of covering of pension liabilities under the agreements of non-state pension provision classified as insurance |
22201 |
71303 |
|
2 |
increase in result of investment of funds of pension reserves on the agreements of the non-state pension provision classified as insurance, directed to forming of pension reserves |
22202 |
71303 |
|
3 |
increase in insurance reserve under agreements of non-state pension provision |
22203 |
71303 |
|
4 |
increase in adjustment of obligations up to the best assessment under the agreements of non-state pension provision classified as insurance |
22204 |
71303 |
|
|
3. Increase in agreement obligations of non-state pension provision, classified as investment, with NVPDV |
|
|
|
1 |
increase in reserve of covering of pension liabilities under the agreements of non-state pension provision classified as investment, with NVPDV |
22301 |
71303 |
|
2 |
increase in result of investment of funds of pension reserves on the agreements of non-state pension provision classified as investment, from NVPDV directed to forming of pension reserves |
22302 |
71303 |
|
3 |
increase in adjustment of obligations up to the best assessment under the agreements of non-state pension provision classified as investment, with NVPDV |
22303 |
71303 |
|
|
4. Increase in additional reserves of the non-state pension funds created according to regulatory requirements |
|
|
|
1 |
increase in other reserves of the non-state pension funds created according to regulatory requirements under agreements on mandatory pension insurance |
22401 |
71303 |
|
2 |
increase in other reserves of the non-state pension funds created according to regulatory requirements under agreements of non-state pension provision |
22402 |
71303 |
|
|
Section 3. Acquisition expenses, change of the postponed acquisition expenses |
|
|
|
|
1. Acquisition expenses under agreements on mandatory pension insurance |
|
|
|
1 |
commission fee to intermediaries |
23101 |
71306 |
|
2 |
the salary of the employees occupied with customer acquisition |
23102 |
71306 |
|
3 |
promotional expenses |
23103 |
71306 |
|
4 |
the other expenses connected with the conclusion of agreements |
23104 |
71306 |
|
|
2. Acquisition expenses under agreements of non-state pension provision |
|
|
|
1 |
commission fee to intermediaries |
23201 |
71306 |
|
2 |
the salary of the employees occupied with customer acquisition |
23202 |
71306 |
|
3 |
promotional expenses |
23203 |
71306 |
|
4 |
the other expenses connected with the conclusion of agreements |
23204 |
71306 |
|
|
3. Reduction of the postponed acquisition expenses on transactions of mandatory pension insurance |
|
|
|
1 |
reduction of the postponed acquisition expenses on transactions of mandatory pension insurance |
23301 |
71306 |
|
|
4. Reduction of the postponed acquisition expenses on transactions of non-state pension provision |
|
|
|
1 |
reduction of the postponed acquisition expenses on transactions of non-state pension provision |
23401 |
71306 |
|
|
Section 4. Other expenses |
|
|
|
|
1. The expenses connected with impairment and write-off of assets and liabilities under agreements of non-state pension provision |
|
|
|
1 |
expenses on contributions to reserves under impairment under agreements of non-state pension provision |
24101 |
71308 |
|
2 |
the expenses connected with write-off of assets |
24102 |
71308 |
|
|
2. Other expenses |
|
|
|
1 |
other expenses |
24201 |
71308 |
|
|
3. Expenses from use of the built-in derivative tools under agreements of non-state pension provision |
|
|
|
1 |
expenses from use of the built-in derivative tools under agreements of non-state pension provision |
24301 |
71510 |
|
|
Part 3. |
|
|
|
|
Section 1. Interest incomes |
|
|
|
|
1. Interest incomes |
|
|
|
1 |
on the other means provided to financial bodies of subjects of the Russian Federation and local government bodies |
31101 |
71001 |
|
2 |
on the other means provided to state non-budgetary funds of the Russian Federation |
31102 |
71001 |
|
3 |
on the other means provided to off-budget funds of subjects of the Russian Federation and local government bodies |
31103 |
71001 |
|
4 |
on the other means provided to the financial organizations which are in federal property |
31104 |
71001 |
|
5 |
on the other means provided to the commercial organizations which are in federal property |
31105 |
71001 |
|
6 |
on the other means provided to the non-profit organizations which are in federal property |
31106 |
71001 |
|
7 |
on the other means provided to the financial organizations which are in state (except federal) property |
31107 |
71001 |
|
8 |
on the other means provided to the commercial organizations which are in state (except federal) property |
31108 |
71001 |
|
9 |
on the other means provided to the non-profit organizations which are in state (except federal) property |
31109 |
71001 |
|
10 |
on the other means provided to the non-state financial organizations |
31110 |
71001 |
|
11 |
on the other means provided to the non-state commercial organizations |
31111 |
71001 |
|
12 |
on the other means provided to non-state non-profit organizations |
31112 |
71001 |
|
13 |
on the other means provided to legal entities - nonresidents |
31113 |
71001 |
|
14 |
on the other means provided to credit institutions |
31114 |
71001 |
|
15 |
on the other means provided to nonresident banks |
31115 |
71001 |
|
16 |
on the other means provided to physical persons |
31116 |
71001 |
|
17 |
on the other means provided to physical persons - nonresidents |
31117 |
71001 |
|
18 |
on the loans issued to physical persons |
31118 |
71001 |
|
19 |
on the loans issued to legal entities |
31119 |
71001 |
|
20 |
on money on accounts in credit institutions |
31120 |
71001 |
|
21 |
on money on accounts in nonresident banks |
31121 |
71001 |
|
22 |
on the deposits placed in credit institutions |
31122 |
71001 |
|
23 |
on the deposits placed in nonresident banks |
31123 |
71001 |
|
24 |
on deposit accounts in precious metals in credit institutions |
31124 |
71001 |
|
25 |
on deposit accounts in precious metals in nonresident banks |
31125 |
71001 |
|
26 |
on investments in the debt securities estimated at fair value through profit or loss (except bills of exchange), the Russian Federation |
31126 |
71001 |
|
27 |
on investments in the debt securities estimated at fair value through profit or loss (except bills of exchange), subjects of the Russian Federation and local government bodies |
31127 |
71001 |
|
28 |
on investments in the debt securities estimated at fair value through profit or loss (except bills of exchange), credit institutions |
31128 |
71001 |
|
29 |
on investments in the debt securities estimated at fair value through profit or loss (except bills of exchange), other residents |
31129 |
71001 |
|
30 |
on investments in the debt securities estimated at fair value through profit or loss (except bills of exchange), foreign states |
31130 |
71001 |
|
31 |
on investments in the debt securities estimated at fair value through profit or loss (except bills of exchange), nonresident banks |
31131 |
71001 |
|
32 |
on investments in the debt securities estimated at fair value through profit or loss (except bills of exchange), other nonresidents |
31132 |
71001 |
|
33 |
on investments in debt securities, available for sale (except bills of exchange), or in the debt securities estimated at fair value through other comprehensive income (except bills of exchange), the Russian Federation |
31133 |
71001 |
|
34 |
on investments in debt securities, available for sale (except bills of exchange), or in the debt securities estimated at fair value through other comprehensive income (except bills of exchange), subjects of the Russian Federation and local government bodies |
31134 |
71001 |
|
35 |
on investments in debt securities, available for sale (except bills of exchange), or in the debt securities estimated at fair value through other comprehensive income (except bills of exchange), credit institutions |
31135 |
71001 |
|
36 |
on investments in debt securities, available for sale (except bills of exchange), or in the debt securities estimated at fair value through other comprehensive income (except bills of exchange), other residents |
31136 |
71001 |
|
37 |
on investments in debt securities, available for sale (except bills of exchange), or in the debt securities estimated at fair value through other comprehensive income (except bills of exchange), foreign states |
31137 |
71001 |
|
38 |
on investments in debt securities, available for sale (except bills of exchange), or in the debt securities estimated at fair value through other comprehensive income (except bills of exchange), nonresident banks |
31138 |
71001 |
|
39 |
on investments in debt securities, available for sale (except bills of exchange), or in the debt securities estimated at fair value through other comprehensive income (except bills of exchange), other nonresidents |
31139 |
71001 |
|
40 |
on investments in the debt securities withheld before repayment (except bills of exchange), the Russian Federation |
31140 |
71001 |
|
41 |
on investments in the debt securities withheld before repayment (except bills of exchange), subjects of the Russian Federation and local government bodies |
31141 |
71001 |
|
42 |
on investments in the debt securities withheld before repayment (except bills of exchange), credit institutions |
31142 |
71001 |
|
43 |
on investments in the debt securities withheld before repayment (except bills of exchange), other residents |
31143 |
71001 |
|
44 |
on investments in the debt securities withheld before repayment (except bills of exchange), foreign states |
31144 |
71001 |
|
45 |
on investments in the debt securities withheld before repayment (except bills of exchange), nonresident banks |
31145 |
71001 |
|
46 |
on investments in the debt securities withheld before repayment (except bills of exchange), other nonresidents |
31146 |
71001 |
|
47 |
on investments in the debt securities (except bills of exchange) considered on depreciated cost except estimated at fair value through profit or loss, available for sale, estimated at fair value through other comprehensive income and withheld before repayment, the Russian Federation |
31147 |
71001 |
|
48 |
on investments in the debt securities (except bills of exchange) considered on depreciated cost except estimated at fair value through profit or loss, available for sale, estimated at fair value through other comprehensive income and withheld before repayment, subjects of the Russian Federation and local government bodies |
31148 |
71001 |
|
49 |
on investments in the debt securities (except bills of exchange) considered on depreciated cost except estimated at fair value through profit or loss, available for sale, the estimated at fair value through other comprehensive income and withheld before repayment, credit institutions |
31149 |
71001 |
|
50 |
on investments in the debt securities (except bills of exchange) considered on depreciated cost except estimated at fair value through profit or loss, available for sale, the estimated at fair value through other comprehensive income and withheld before repayment, other residents |
31150 |
71001 |
|
51 |
on investments in the debt securities (except bills of exchange) considered on depreciated cost except estimated at fair value through profit or loss, available for sale, the estimated at fair value through other comprehensive income and withheld before repayment, foreign states |
31151 |
71001 |
|
52 |
on investments in the debt securities (except bills of exchange) considered on depreciated cost except estimated at fair value through profit or loss, available for sale, estimated at fair value through other comprehensive income and withheld before repayment, nonresident banks |
31152 |
71001 |
|
53 |
on investments in the debt securities (except bills of exchange) considered on depreciated cost except estimated at fair value through profit or loss, available for sale, the estimated at fair value through other comprehensive income and withheld before repayment, other nonresidents |
31153 |
71001 |
|
54 |
on investments in the considered bills of exchange estimated at fair value through profit or loss, federal executive bodies |
31154 |
71001 |
|
55 |
on investments in the considered bills of exchange estimated at fair value through profit or loss, executive bodies of subjects of the Russian Federation and local government bodies |
31155 |
71001 |
|
56 |
on investments in the considered bills of exchange estimated at fair value through profit or loss, credit institutions |
31156 |
71001 |
|
57 |
on investments in the considered bills of exchange estimated at fair value through profit or loss, other residents |
31157 |
71001 |
|
58 |
on investments in the considered bills of exchange estimated at fair value through profit or loss, foreign states |
31158 |
71001 |
|
59 |
on investments in the considered bills of exchange estimated at fair value through profit or loss, nonresident banks |
31159 |
71001 |
|
60 |
on investments in the considered bills of exchange estimated at fair value through profit or loss, other nonresidents |
31160 |
71001 |
|
61 |
on investments in the considered bills of exchange, available for sale, or in the considered bills of exchange estimated at fair value through other comprehensive income, federal executive bodies |
31161 |
71001 |
|
62 |
on investments in the considered bills of exchange, available for sale, or in the considered bills of exchange estimated at fair value through other comprehensive income, executive bodies of subjects of the Russian Federation and local government bodies |
31162 |
71001 |
|
63 |
on investments in the considered bills of exchange, available for sale, or in the considered bills of exchange estimated at fair value through other comprehensive income, credit institutions |
31163 |
71001 |
|
64 |
on investments in the considered bills of exchange, available for sale, or in the considered bills of exchange estimated at fair value through other comprehensive income, other residents |
31164 |
71001 |
|
65 |
on investments in the considered bills of exchange, available for sale, or in the considered bills of exchange estimated at fair value through other comprehensive income, foreign states |
31165 |
71001 |
|
66 |
on investments in the considered bills of exchange, available for sale, or in the considered bills of exchange estimated at fair value through other comprehensive income, nonresident banks |
31166 |
71001 |
|
67 |
on investments in the considered bills of exchange, available for sale, or in the considered bills of exchange estimated at fair value through other comprehensive income, other nonresidents |
31167 |
71001 |
|
68 |
on investments in the considered bills of exchange withheld before repayment, federal executive bodies |
31168 |
71001 |
|
69 |
on investments in the considered bills of exchange withheld before repayment, executive bodies of subjects of the Russian Federation and local government bodies |
31169 |
71001 |
|
70 |
on investments in the considered bills of exchange withheld before repayment, credit institutions |
31170 |
71001 |
|
71 |
on investments in the considered bills of exchange withheld before repayment, other residents |
31171 |
71001 |
|
72 |
on investments in the considered bills of exchange withheld before repayment, foreign states |
31172 |
71001 |
|
73 |
on investments in the considered bills of exchange withheld before repayment, nonresident banks |
31173 |
71001 |
|
74 |
on investments in the considered bills of exchange withheld before repayment, other nonresidents |
31174 |
71001 |
|
75 |
on investments in the considered bills of exchange considered on depreciated cost except estimated at fair value through profit or loss, available for sale, estimated at fair value through other comprehensive income and withheld before repayment, federal executive bodies |
31175 |
71001 |
|
76 |
on investments in the considered bills of exchange considered on depreciated cost except estimated at fair value through profit or loss, available for sale, estimated at fair value through other comprehensive income and withheld before repayment, executive bodies of subjects of the Russian Federation and local government bodies |
31176 |
71001 |
|
77 |
on investments in the considered bills of exchange considered on depreciated cost except estimated at fair value through profit or loss, available for sale, the estimated at fair value through other comprehensive income and withheld before repayment, credit institutions |
31177 |
71001 |
|
78 |
on investments in the considered bills of exchange considered on depreciated cost except estimated at fair value through profit or loss, available for sale, the estimated at fair value through other comprehensive income and withheld before repayment, other residents |
31178 |
71001 |
|
79 |
on investments in the considered bills of exchange considered on depreciated cost except estimated at fair value through profit or loss, available for sale, the estimated at fair value through other comprehensive income and withheld before repayment, foreign states |
31179 |
71001 |
|
80 |
on investments in the considered bills of exchange considered on depreciated cost except estimated at fair value through profit or loss, available for sale, estimated at fair value through other comprehensive income and withheld before repayment, nonresident banks |
31180 |
71001 |
|
81 |
on investments in the considered bills of exchange considered on depreciated cost except estimated at fair value through profit or loss, available for sale, the estimated at fair value through other comprehensive income and withheld before repayment, other nonresidents |
31181 |
71001 |
|
|
2. Commission income |
|
|
|
1 |
on the other means provided to financial bodies of subjects of the Russian Federation and local government bodies |
31201 |
71002 |
|
2 |
on the other means provided to state non-budgetary funds of the Russian Federation |
31202 |
71002 |
|
3 |
on the other means provided to off-budget funds of subjects of the Russian Federation and local government bodies |
31203 |
71002 |
|
4 |
on the other means provided to the financial organizations which are in federal property |
31204 |
71002 |
|
5 |
on the other means provided to the commercial organizations which are in federal property |
31205 |
71002 |
|
6 |
on the other means provided to the non-profit organizations which are in federal property |
31206 |
71002 |
|
7 |
on the other means provided to the financial organizations which are in state (except federal) property |
31207 |
71002 |
|
8 |
on the other means provided to the commercial organizations which are in state (except federal) property |
31208 |
71002 |
|
9 |
on the other means provided to the non-profit organizations which are in state (except federal) property |
31209 |
71002 |
|
10 |
on the other means provided to the non-state financial organizations |
31210 |
71002 |
|
11 |
on the other means provided to the non-state commercial organizations |
31211 |
71002 |
|
12 |
on the other means provided to non-state non-profit organizations |
31212 |
71002 |
|
13 |
on the other means provided to legal entities - nonresidents |
31213 |
71002 |
|
14 |
on the other means provided to credit institutions |
31214 |
71002 |
|
15 |
on the other means provided to nonresident banks |
31215 |
71002 |
|
16 |
on the other means provided to physical persons |
31216 |
71002 |
|
17 |
on the other means provided to physical persons - nonresidents |
31217 |
71002 |
|
18 |
on the loans issued to physical persons |
31218 |
71002 |
|
19 |
on the loans issued to legal entities |
31219 |
71002 |
|
20 |
on money on accounts in credit institutions |
31220 |
71002 |
|
21 |
on money on accounts in nonresident banks |
31221 |
71002 |
|
22 |
on deposit accounts in precious metals in credit institutions |
31222 |
71002 |
|
23 |
on deposit accounts in precious metals in nonresident banks |
31223 |
71002 |
|
|
3. The commission expenses and costs according to the transaction reducing interest incomes |
|
|
|
1 |
on the other means provided to financial bodies of subjects of the Russian Federation and local government bodies |
31301 |
71003 |
|
2 |
on the other means provided to state non-budgetary funds of the Russian Federation |
31302 |
71003 |
|
3 |
on the other means provided to off-budget funds of subjects of the Russian Federation and local government bodies |
31303 |
71003 |
|
4 |
on the other means provided to the financial organizations which are in federal property |
31304 |
71003 |
|
5 |
on the other means provided to the commercial organizations which are in federal property |
31305 |
71003 |
|
6 |
on the other means provided to the non-profit organizations which are in federal property |
31306 |
71003 |
|
7 |
on the other means provided to the financial organizations which are in state (except federal) property |
31307 |
71003 |
|
8 |
on the other means provided to the commercial organizations which are in state (except federal) property |
31308 |
71003 |
|
9 |
on the other means provided to the non-profit organizations which are in state (except federal) property |
31309 |
71003 |
|
10 |
on the other means provided to the non-state financial organizations |
31310 |
71003 |
|
11 |
on the other means provided to the non-state commercial organizations |
31311 |
71003 |
|
12 |
on the other means provided to non-state non-profit organizations |
31312 |
71003 |
|
13 |
on the other means provided to legal entities - nonresidents |
31313 |
71003 |
|
14 |
on the other means provided to credit institutions |
31314 |
71003 |
|
15 |
on the other means provided to nonresident banks |
31315 |
71003 |
|
16 |
on the other means provided to physical persons |
31316 |
71003 |
|
17 |
on the other means provided to physical persons - nonresidents |
31317 |
71003 |
|
18 |
on the loans issued to physical persons |
31318 |
71003 |
|
19 |
on the loans issued to legal entities |
31319 |
71003 |
|
20 |
on money on accounts in credit institutions |
31320 |
71003 |
|
21 |
on money on accounts in nonresident banks |
31321 |
71003 |
|
22 |
on the deposits placed in credit institutions |
31322 |
71003 |
|
23 |
on the deposits placed in nonresident banks |
31323 |
71003 |
|
24 |
on deposit accounts in precious metals in credit institutions |
31324 |
71003 |
|
25 |
on deposit accounts in precious metals in nonresident banks |
31325 |
71003 |
|
26 |
on investments in the debt securities estimated at fair value through profit or loss (except bills of exchange), the Russian Federation |
31326 |
71003 |
|
27 |
on investments in the debt securities estimated at fair value through profit or loss (except bills of exchange), subjects of the Russian Federation and local government bodies |
31327 |
71003 |
|
28 |
on investments in the debt securities estimated at fair value through profit or loss (except bills of exchange), credit institutions |
31328 |
71003 |
|
29 |
on investments in the debt securities estimated at fair value through profit or loss (except bills of exchange), other residents |
31329 |
71003 |
|
30 |
on investments in the debt securities estimated at fair value through profit or loss (except bills of exchange), foreign states |
31330 |
71003 |
|
31 |
on investments in the debt securities estimated at fair value through profit or loss (except bills of exchange), nonresident banks |
31331 |
71003 |
|
32 |
on investments in the debt securities estimated at fair value through profit or loss (except bills of exchange), other nonresidents |
31332 |
71003 |
|
33 |
on investments in debt securities, available for sale (except bills of exchange), or in the debt securities estimated at fair value through other comprehensive income (except bills of exchange), the Russian Federation |
31333 |
71003 |
|
34 |
on investments in debt securities, available for sale (except bills of exchange), or in the debt securities estimated at fair value through other comprehensive income (except bills of exchange), subjects of the Russian Federation and local government bodies |
31334 |
71003 |
|
35 |
on investments in debt securities, available for sale (except bills of exchange), or in the debt securities estimated at fair value through other comprehensive income (except bills of exchange), credit institutions |
31335 |
71003 |
|
36 |
on investments in debt securities, available for sale (except bills of exchange), or in the debt securities estimated at fair value through other comprehensive income (except bills of exchange), other residents |
31336 |
71003 |
|
37 |
on investments in debt securities, available for sale (except bills of exchange), or in the debt securities estimated at fair value through other comprehensive income (except bills of exchange), foreign states |
31337 |
71003 |
|
38 |
on investments in debt securities, available for sale (except bills of exchange), or in the debt securities estimated at fair value through other comprehensive income (except bills of exchange), nonresident banks |
31338 |
71003 |
|
39 |
on investments in debt securities, available for sale (except bills of exchange), or in the debt securities estimated at fair value through other comprehensive income (except bills of exchange), other nonresidents |
31339 |
71003 |
|
40 |
on investments in the debt securities withheld before repayment (except bills of exchange), the Russian Federation |
31340 |
71003 |
|
41 |
on investments in the debt securities withheld before repayment (except bills of exchange), subjects of the Russian Federation and local government bodies |
31341 |
71003 |
|
42 |
on investments in the debt securities withheld before repayment (except bills of exchange), credit institutions |
31342 |
71003 |
|
43 |
on investments in the debt securities withheld before repayment (except bills of exchange), other residents |
31343 |
71003 |
|
44 |
on investments in the debt securities withheld before repayment (except bills of exchange), foreign states |
31344 |
71003 |
|
45 |
on investments in the debt securities withheld before repayment (except bills of exchange), nonresident banks |
31345 |
71003 |
|
46 |
on investments in the debt securities withheld before repayment (except bills of exchange), other nonresidents |
31346 |
71003 |
|
47 |
on investments in the debt securities (except bills of exchange) considered on depreciated cost except estimated at fair value through profit or loss, available for sale, estimated at fair value through other comprehensive income and withheld before repayment, the Russian Federation |
31347 |
71003 |
|
48 |
on investments in the debt securities (except bills of exchange) considered on depreciated cost except estimated at fair value through profit or loss, available for sale, estimated at fair value through other comprehensive income and withheld before repayment, subjects of the Russian Federation and local government bodies |
31348 |
71003 |
|
49 |
on investments in the debt securities (except bills of exchange) considered on depreciated cost except estimated at fair value through profit or loss, available for sale, the estimated at fair value through other comprehensive income and withheld before repayment, credit institutions |
31349 |
71003 |
|
50 |
on investments in the debt securities (except bills of exchange) considered on depreciated cost except estimated at fair value through profit or loss, available for sale, the estimated at fair value through other comprehensive income and withheld before repayment, other residents |
31350 |
71003 |
|
51 |
on investments in the debt securities (except bills of exchange) considered on depreciated cost except estimated at fair value through profit or loss, available for sale, the estimated at fair value through other comprehensive income and withheld before repayment, foreign states |
31351 |
71003 |
|
52 |
on investments in the debt securities (except bills of exchange) considered on depreciated cost except estimated at fair value through profit or loss, available for sale, estimated at fair value through other comprehensive income and withheld before repayment, nonresident banks |
31352 |
71003 |
|
53 |
on investments in the debt securities (except bills of exchange) considered on depreciated cost except estimated at fair value through profit or loss, available for sale, the estimated at fair value through other comprehensive income and withheld before repayment, other nonresidents |
31353 |
71003 |
|
54 |
on investments in the considered bills of exchange estimated at fair value through profit or loss, federal executive bodies |
31354 |
71003 |
|
55 |
on investments in the considered bills of exchange estimated at fair value through profit or loss, executive bodies of subjects of the Russian Federation and local government bodies |
31355 |
71003 |
|
56 |
on investments in the considered bills of exchange estimated at fair value through profit or loss, credit institutions |
31356 |
71003 |
|
57 |
on investments in the considered bills of exchange estimated at fair value through profit or loss, other residents |
31357 |
71003 |
|
58 |
on investments in the considered bills of exchange estimated at fair value through profit or loss, foreign states |
31358 |
71003 |
|
59 |
on investments in the considered bills of exchange estimated at fair value through profit or loss, nonresident banks |
31359 |
71003 |
|
60 |
on investments in the considered bills of exchange estimated at fair value through profit or loss, other nonresidents |
31360 |
71003 |
|
61 |
on investments in the considered bills of exchange, available for sale, or in the considered bills of exchange estimated at fair value through other comprehensive income, federal executive bodies |
31361 |
71003 |
|
62 |
on investments in the considered bills of exchange, available for sale, or in the considered bills of exchange estimated at fair value through other comprehensive income, executive bodies of subjects of the Russian Federation and local government bodies |
31362 |
71003 |
|
63 |
on investments in the considered bills of exchange, available for sale, or in the considered bills of exchange estimated at fair value through other comprehensive income, credit institutions |
31363 |
71003 |
|
64 |
on investments in the considered bills of exchange, available for sale, or in the considered bills of exchange estimated at fair value through other comprehensive income, other residents |
31364 |
71003 |
|
65 |
on investments in the considered bills of exchange, available for sale, or in the considered bills of exchange estimated at fair value through other comprehensive income, foreign states |
31365 |
71003 |
|
66 |
on investments in the considered bills of exchange, available for sale, or in the considered bills of exchange estimated at fair value through other comprehensive income, nonresident banks |
31366 |
71003 |
|
67 |
on investments in the considered bills of exchange, available for sale, or in the considered bills of exchange estimated at fair value through other comprehensive income, other nonresidents |
31367 |
71003 |
|
68 |
on investments in the considered bills of exchange withheld before repayment, federal executive bodies |
31368 |
71003 |
|
69 |
on investments in the considered bills of exchange withheld before repayment, executive bodies of subjects of the Russian Federation and local government bodies |
31369 |
71003 |
|
70 |
on investments in the considered bills of exchange withheld before repayment, credit institutions |
31370 |
71003 |
|
71 |
on investments in the considered bills of exchange withheld before repayment, other residents |
31371 |
71003 |
|
72 |
on investments in the considered bills of exchange withheld before repayment, foreign states |
31372 |
71003 |
|
73 |
on investments in the considered bills of exchange withheld before repayment, nonresident banks |
31373 |
71003 |
|
74 |
on investments in the considered bills of exchange withheld before repayment, other nonresidents |
31374 |
71003 |
|
75 |
on investments in the considered bills of exchange considered on depreciated cost except estimated at fair value through profit or loss, available for sale, estimated at fair value through other comprehensive income and withheld before repayment, federal executive bodies |
31375 |
71003 |
|
76 |
on investments in the considered bills of exchange considered on depreciated cost except estimated at fair value through profit or loss, available for sale, estimated at fair value through other comprehensive income and withheld before repayment, executive bodies of subjects of the Russian Federation and local government bodies |
31376 |
71003 |
|
77 |
on investments in the considered bills of exchange considered on depreciated cost except estimated at fair value through profit or loss, available for sale, the estimated at fair value through other comprehensive income and withheld before repayment, credit institutions |
31377 |
71003 |
|
78 |
on investments in the considered bills of exchange considered on depreciated cost except estimated at fair value through profit or loss, available for sale, the estimated at fair value through other comprehensive income and withheld before repayment, other residents |
31378 |
71003 |
|
79 |
on investments in the considered bills of exchange considered on depreciated cost except estimated at fair value through profit or loss, available for sale, the estimated at fair value through other comprehensive income and withheld before repayment, foreign states |
31379 |
71003 |
|
80 |
on investments in the considered bills of exchange considered on depreciated cost except estimated at fair value through profit or loss, available for sale, estimated at fair value through other comprehensive income and withheld before repayment, nonresident banks |
31380 |
71003 |
|
81 |
on investments in the considered bills of exchange considered on depreciated cost except estimated at fair value through profit or loss, available for sale, the estimated at fair value through other comprehensive income and withheld before repayment, other nonresidents |
31381 |
71003 |
|
|
4. The awards reducing interest incomes |
|
|
|
1 |
on the other means provided to financial bodies of subjects of the Russian Federation and local government bodies |
31401 |
71004 |
|
2 |
on the other means provided to state non-budgetary funds of the Russian Federation |
31402 |
71004 |
|
3 |
on the other means provided to off-budget funds of subjects of the Russian Federation and local government bodies |
31403 |
71004 |
|
4 |
on the other means provided to the financial organizations which are in federal property |
31404 |
71004 |
|
5 |
on the other means provided to the commercial organizations which are in federal property |
31405 |
71004 |
|
6 |
on the other means provided to the non-profit organizations which are in federal property |
31406 |
71004 |
|
7 |
on the other means provided to the financial organizations which are in state (except federal) property |
31407 |
71004 |
|
8 |
on the other means provided to the commercial organizations which are in state (except federal) property |
31408 |
71004 |
|
9 |
on the other means provided to the non-profit organizations which are in state (except federal) property |
31409 |
71004 |
|
10 |
on the other means provided to the non-state financial organizations |
31410 |
71004 |
|
11 |
on the other means provided to the non-state commercial organizations |
31411 |
71004 |
|
12 |
on the other means provided to non-state non-profit organizations |
31412 |
71004 |
|
13 |
on the other means provided to legal entities - nonresidents |
31413 |
71004 |
|
14 |
on the other means provided to credit institutions |
31414 |
71004 |
|
15 |
on the other means provided to nonresident banks |
31415 |
71004 |
|
16 |
on investments in the debt securities estimated at fair value through profit or loss (except bills of exchange), the Russian Federation |
31416 |
71004 |
|
17 |
on investments in the debt securities estimated at fair value through profit or loss (except bills of exchange), subjects of the Russian Federation and local government bodies |
31417 |
71004 |
|
19 |
on investments in the debt securities estimated at fair value through profit or loss (except bills of exchange), credit institutions |
31419 |
71004 |
|
20 |
on investments in the debt securities estimated at fair value through profit or loss (except bills of exchange), other residents |
31420 |
71004 |
|
21 |
on investments in the debt securities estimated at fair value through profit or loss (except bills of exchange), foreign states |
31421 |
71004 |
|
22 |
on investments in the debt securities estimated at fair value through profit or loss (except bills of exchange), nonresident banks |
31422 |
71004 |
|
23 |
on investments in the debt securities estimated at fair value through profit or loss (except bills of exchange), other nonresidents |
31423 |
71004 |
|
24 |
on investments in debt securities, available for sale (except bills of exchange), or in the debt securities estimated at fair value through other comprehensive income (except bills of exchange), the Russian Federation |
31424 |
71004 |
|
25 |
on investments in debt securities, available for sale (except bills of exchange), or in the debt securities estimated at fair value through other comprehensive income (except bills of exchange), subjects of the Russian Federation and local government bodies |
31425 |
71004 |
|
27 |
on investments in debt securities, available for sale (except bills of exchange), or in the debt securities estimated at fair value through other comprehensive income (except bills of exchange), credit institutions |
31427 |
71004 |
|
28 |
on investments in debt securities, available for sale (except bills of exchange), or in the debt securities estimated at fair value through other comprehensive income (except bills of exchange), other residents |
31428 |
71004 |
|
29 |
on investments in debt securities, available for sale (except bills of exchange), or in the debt securities estimated at fair value through other comprehensive income (except bills of exchange), foreign states |
31429 |
71004 |
|
30 |
on investments in debt securities, available for sale (except bills of exchange), or in the debt securities estimated at fair value through other comprehensive income (except bills of exchange), nonresident banks |
31430 |
71004 |
|
31 |
on investments in debt securities, available for sale (except bills of exchange), or in the debt securities estimated at fair value through other comprehensive income (except bills of exchange), other nonresidents |
31431 |
71004 |
|
32 |
on investments in the debt securities withheld before repayment (except bills of exchange), the Russian Federation |
31432 |
71004 |
|
33 |
on investments in the debt securities withheld before repayment (except bills of exchange), subjects of the Russian Federation and local government bodies |
31433 |
71004 |
|
35 |
on investments in the debt securities withheld before repayment (except bills of exchange), credit institutions |
31435 |
71004 |
|
36 |
on investments in the debt securities withheld before repayment (except bills of exchange), other residents |
31436 |
71004 |
|
37 |
on investments in the debt securities withheld before repayment (except bills of exchange), foreign states |
31437 |
71004 |
|
38 |
on investments in the debt securities withheld before repayment (except bills of exchange), nonresident banks |
31438 |
71004 |
|
39 |
on investments in the debt securities withheld before repayment (except bills of exchange), other nonresidents |
31439 |
71004 |
|
40 |
on investments in the debt securities (except bills of exchange) considered on depreciated cost except estimated at fair value through profit or loss, available for sale, estimated at fair value through other comprehensive income and withheld before repayment, the Russian Federation |
31440 |
71004 |
|
41 |
on investments in the debt securities (except bills of exchange) considered on depreciated cost except estimated at fair value through profit or loss, available for sale, estimated at fair value through other comprehensive income and withheld before repayment, subjects of the Russian Federation and local government bodies |
31441 |
71004 |
|
42 |
on investments in the debt securities (except bills of exchange) considered on depreciated cost except estimated at fair value through profit or loss, available for sale, the estimated at fair value through other comprehensive income and withheld before repayment, credit institutions |
31442 |
71004 |
|
43 |
on investments in the debt securities (except bills of exchange) considered on depreciated cost except estimated at fair value through profit or loss, available for sale, the estimated at fair value through other comprehensive income and withheld before repayment, other residents |
31443 |
71004 |
|
44 |
on investments in the debt securities (except bills of exchange) considered on depreciated cost except estimated at fair value through profit or loss, available for sale, the estimated at fair value through other comprehensive income and withheld before repayment, foreign states |
31444 |
71004 |
|
46 |
on investments in the debt securities (except bills of exchange) considered on depreciated cost except estimated at fair value through profit or loss, available for sale, estimated at fair value through other comprehensive income and withheld before repayment, nonresident banks |
31446 |
71004 |
|
47 |
on investments in the debt securities (except bills of exchange) considered on depreciated cost except estimated at fair value through profit or loss, available for sale, the estimated at fair value through other comprehensive income and withheld before repayment, other nonresidents |
31447 |
71004 |
|
48 |
on investments in the considered bills of exchange estimated at fair value through profit or loss, federal executive bodies |
31448 |
71004 |
|
49 |
on investments in the considered bills of exchange estimated at fair value through profit or loss, executive bodies of subjects of the Russian Federation and local government bodies |
31449 |
71004 |
|
50 |
on investments in the considered bills of exchange estimated at fair value through profit or loss, credit institutions |
31450 |
71004 |
|
51 |
on investments in the considered bills of exchange estimated at fair value through profit or loss, other residents |
31451 |
71004 |
|
52 |
on investments in the considered bills of exchange estimated at fair value through profit or loss, foreign states |
31452 |
71004 |
|
54 |
on investments in the considered bills of exchange estimated at fair value through profit or loss, nonresident banks |
31454 |
71004 |
|
55 |
on investments in the considered bills of exchange estimated at fair value through profit or loss, other nonresidents |
31455 |
71004 |
|
56 |
on investments in the considered bills of exchange, available for sale, or in the considered bills of exchange estimated at fair value through other comprehensive income, federal executive bodies |
31456 |
71004 |
|
57 |
on investments in the considered bills of exchange, available for sale, or in the considered bills of exchange estimated at fair value through other comprehensive income, executive bodies of subjects of the Russian Federation and local government bodies |
31457 |
71004 |
|
58 |
on investments in the considered bills of exchange, available for sale, or in the considered bills of exchange estimated at fair value through other comprehensive income, credit institutions |
31458 |
71004 |
|
59 |
on investments in the considered bills of exchange, available for sale, or in the considered bills of exchange estimated at fair value through other comprehensive income, other residents |
31459 |
71004 |
|
60 |
on investments in the considered bills of exchange, available for sale, or in the considered bills of exchange estimated at fair value through other comprehensive income, foreign states |
31460 |
71004 |
|
62 |
on investments in the considered bills of exchange, available for sale, or in the considered bills of exchange estimated at fair value through other comprehensive income, nonresident banks |
31462 |
71004 |
|
63 |
on investments in the considered bills of exchange, available for sale, or in the considered bills of exchange estimated at fair value through other comprehensive income, other nonresidents |
31463 |
71004 |
|
64 |
on investments in the considered bills of exchange withheld before repayment, federal executive bodies |
31464 |
71004 |
|
65 |
on investments in the considered bills of exchange withheld before repayment, executive bodies of subjects of the Russian Federation and local government bodies |
31465 |
71004 |
|
66 |
on investments in the considered bills of exchange withheld before repayment, credit institutions |
31466 |
71004 |
|
67 |
on investments in the considered bills of exchange withheld before repayment, other residents |
31467 |
71004 |
|
68 |
on investments in the considered bills of exchange withheld before repayment, foreign states |
31468 |
71004 |
|
70 |
on investments in the considered bills of exchange withheld before repayment, nonresident banks |
31470 |
71004 |
|
71 |
on investments in the considered bills of exchange withheld before repayment, other nonresidents |
31471 |
71004 |
|
72 |
on investments in the considered bills of exchange considered on depreciated cost except estimated at fair value through profit or loss, available for sale, estimated at fair value through other comprehensive income and withheld before repayment, federal executive bodies |
31472 |
71004 |
|
73 |
on investments in the considered bills of exchange considered on depreciated cost except estimated at fair value through profit or loss, available for sale, estimated at fair value through other comprehensive income and withheld before repayment, executive bodies of subjects of the Russian Federation and local government bodies |
31473 |
71004 |
|
74 |
on investments in the considered bills of exchange considered on depreciated cost except estimated at fair value through profit or loss, available for sale, the estimated at fair value through other comprehensive income and withheld before repayment, credit institutions |
31474 |
71004 |
|
75 |
on investments in the considered bills of exchange considered on depreciated cost except estimated at fair value through profit or loss, available for sale, the estimated at fair value through other comprehensive income and withheld before repayment, other residents |
31475 |
71004 |
|
76 |
on investments in the considered bills of exchange considered on depreciated cost except estimated at fair value through profit or loss, available for sale, the estimated at fair value through other comprehensive income and withheld before repayment, foreign states |
31476 |
71004 |
|
78 |
on investments in the considered bills of exchange considered on depreciated cost except estimated at fair value through profit or loss, available for sale, estimated at fair value through other comprehensive income and withheld before repayment, nonresident banks |
31478 |
71004 |
|
79 |
on investments in the considered bills of exchange considered on depreciated cost except estimated at fair value through profit or loss, available for sale, the estimated at fair value through other comprehensive income and withheld before repayment, other nonresidents |
31479 |
71004 |
|
|
5. The adjustments increasing interest incomes on difference between the interest incomes for the accounting period calculated using discount rate and the interest incomes added without application of discount rate |
|
|
|
1 |
on the other means provided to financial bodies of subjects of the Russian Federation and local government bodies |
31501 |
71005 |
|
2 |
on the other means provided to state non-budgetary funds of the Russian Federation |
31502 |
71005 |
|
3 |
on the other means provided to off-budget funds of subjects of the Russian Federation and local government bodies |
31503 |
71005 |
|
4 |
on the other means provided to the financial organizations which are in federal property |
31504 |
71005 |
|
5 |
on the other means provided to the commercial organizations which are in federal property |
31505 |
71005 |
|
6 |
on the other means provided to the non-profit organizations which are in federal property |
31506 |
71005 |
|
7 |
on the other means provided to the financial organizations which are in state (except federal) property |
31507 |
71005 |
|
8 |
on the other means provided to the commercial organizations which are in state (except federal) property |
31508 |
71005 |
|
9 |
on the other means provided to the non-profit organizations which are in state (except federal) property |
31509 |
71005 |
|
10 |
on the other means provided to the non-state financial organizations |
31510 |
71005 |
|
11 |
on the other means provided to the non-state commercial organizations |
31511 |
71005 |
|
12 |
on the other means provided to non-state non-profit organizations |
31512 |
71005 |
|
13 |
on the other means provided to legal entities - nonresidents |
31513 |
71005 |
|
14 |
on the other means provided to credit institutions |
31514 |
71005 |
|
15 |
on the other means provided to nonresident banks |
31515 |
71005 |
|
16 |
on the other means provided to physical persons |
31516 |
71005 |
|
17 |
on the other means provided to physical persons - nonresidents |
31517 |
71005 |
|
18 |
on the loans issued to physical persons |
31518 |
71005 |
|
19 |
on the loans issued to legal entities |
31519 |
71005 |
|
20 |
on the deposits placed in credit institutions |
31520 |
71005 |
|
21 |
on the deposits placed in nonresident banks |
31521 |
71005 |
|
22 |
on deposit accounts in precious metals in credit institutions |
31522 |
71005 |
|
23 |
on deposit accounts in precious metals in nonresident banks |
31523 |
71005 |
|
24 |
on investments in the debt securities estimated at fair value through profit or loss (except bills of exchange), the Russian Federation |
31524 |
71005 |
|
25 |
on investments in the debt securities estimated at fair value through profit or loss (except bills of exchange), subjects of the Russian Federation and local government bodies |
31525 |
71005 |
|
26 |
on investments in the debt securities estimated at fair value through profit or loss (except bills of exchange), credit institutions |
31526 |
71005 |
|
27 |
on investments in the debt securities estimated at fair value through profit or loss (except bills of exchange), other residents |
31527 |
71005 |
|
28 |
on investments in the debt securities estimated at fair value through profit or loss (except bills of exchange), foreign states |
31528 |
71005 |
|
29 |
on investments in the debt securities estimated at fair value through profit or loss (except bills of exchange), nonresident banks |
31529 |
71005 |
|
30 |
on investments in the debt securities estimated at fair value through profit or loss (except bills of exchange), other nonresidents |
31530 |
71005 |
|
31 |
on investments in debt securities, available for sale (except bills of exchange), or in the debt securities estimated at fair value through other comprehensive income (except bills of exchange), the Russian Federation |
31531 |
71005 |
|
32 |
on investments in debt securities, available for sale (except bills of exchange), or in the debt securities estimated at fair value through other comprehensive income (except bills of exchange), subjects of the Russian Federation and local government bodies |
31532 |
71005 |
|
33 |
on investments in debt securities, available for sale (except bills of exchange), or in the debt securities estimated at fair value through other comprehensive income (except bills of exchange), credit institutions |
31533 |
71005 |
|
34 |
on investments in debt securities, available for sale (except bills of exchange), or in the debt securities estimated at fair value through other comprehensive income (except bills of exchange), other residents |
31534 |
71005 |
|
35 |
on investments in debt securities, available for sale (except bills of exchange), or in the debt securities estimated at fair value through other comprehensive income (except bills of exchange), foreign states |
31535 |
71005 |
|
36 |
on investments in debt securities, available for sale (except bills of exchange), or in the debt securities estimated at fair value through other comprehensive income (except bills of exchange), nonresident banks |
31536 |
71005 |
|
37 |
on investments in debt securities, available for sale (except bills of exchange), or in the debt securities estimated at fair value through other comprehensive income (except bills of exchange), other nonresidents |
31537 |
71005 |
|
38 |
on investments in the debt securities withheld before repayment (except bills of exchange), the Russian Federation |
31538 |
71005 |
|
39 |
on investments in the debt securities withheld before repayment (except bills of exchange), subjects of the Russian Federation and local government bodies |
31539 |
71005 |
|
40 |
on investments in the debt securities withheld before repayment (except bills of exchange), credit institutions |
31540 |
71005 |
|
41 |
on investments in the debt securities withheld before repayment (except bills of exchange), other residents |
31541 |
71005 |
|
42 |
on investments in the debt securities withheld before repayment (except bills of exchange), foreign states |
31542 |
71005 |
|
43 |
on investments in the debt securities withheld before repayment (except bills of exchange), nonresident banks |
31543 |
71005 |
|
44 |
on investments in the debt securities withheld before repayment (except bills of exchange), other nonresidents |
31544 |
71005 |
|
45 |
on investments in the debt securities (except bills of exchange) considered on depreciated cost except estimated at fair value through profit or loss, available for sale, estimated at fair value through other comprehensive income and withheld before repayment, the Russian Federation |
31545 |
71005 |
|
46 |
on investments in the debt securities (except bills of exchange) considered on depreciated cost except estimated at fair value through profit or loss, available for sale, estimated at fair value through other comprehensive income and withheld before repayment, subjects of the Russian Federation and local government bodies |
31546 |
71005 |
|
47 |
on investments in the debt securities (except bills of exchange) considered on depreciated cost except estimated at fair value through profit or loss, available for sale, the estimated at fair value through other comprehensive income and withheld before repayment, credit institutions |
31547 |
71005 |
|
48 |
on investments in the debt securities (except bills of exchange) considered on depreciated cost except estimated at fair value through profit or loss, available for sale, the estimated at fair value through other comprehensive income and withheld before repayment, other residents |
31548 |
71005 |
|
49 |
on investments in the debt securities (except bills of exchange) considered on depreciated cost except estimated at fair value through profit or loss, available for sale, the estimated at fair value through other comprehensive income and withheld before repayment, foreign states |
31549 |
71005 |
|
50 |
on investments in the debt securities (except bills of exchange) considered on depreciated cost except estimated at fair value through profit or loss, available for sale, estimated at fair value through other comprehensive income and withheld before repayment, nonresident banks |
31550 |
71005 |
|
51 |
on investments in the debt securities (except bills of exchange) considered on depreciated cost except estimated at fair value through profit or loss, available for sale, the estimated at fair value through other comprehensive income and withheld before repayment, other nonresidents |
31551 |
71005 |
|
52 |
on investments in the considered bills of exchange estimated at fair value through profit or loss, federal executive bodies |
31552 |
71005 |
|
53 |
on investments in the considered bills of exchange estimated at fair value through profit or loss, executive bodies of subjects of the Russian Federation and local government bodies |
31553 |
71005 |
|
54 |
on investments in the considered bills of exchange estimated at fair value through profit or loss, credit institutions |
31554 |
71005 |
|
55 |
on investments in the considered bills of exchange estimated at fair value through profit or loss, other residents |
31555 |
71005 |
|
56 |
on investments in the considered bills of exchange estimated at fair value through profit or loss, foreign states |
31556 |
71005 |
|
57 |
on investments in the considered bills of exchange estimated at fair value through profit or loss, nonresident banks |
31557 |
71005 |
|
58 |
on investments in the considered bills of exchange estimated at fair value through profit or loss, other nonresidents |
31558 |
71005 |
|
59 |
on investments in the considered bills of exchange, available for sale, or in the considered bills of exchange estimated at fair value through other comprehensive income, federal executive bodies |
31559 |
71005 |
|
60 |
on investments in the considered bills of exchange, available for sale, or in the considered bills of exchange estimated at fair value through other comprehensive income, executive bodies of subjects of the Russian Federation and local government bodies |
31560 |
71005 |
|
61 |
on investments in the considered bills of exchange, available for sale, or in the considered bills of exchange estimated at fair value through other comprehensive income, credit institutions |
31561 |
71005 |
|
62 |
on investments in the considered bills of exchange, available for sale, or in the considered bills of exchange estimated at fair value through other comprehensive income, other residents |
31562 |
71005 |
|
63 |
on investments in the considered bills of exchange, available for sale, or in the considered bills of exchange estimated at fair value through other comprehensive income, foreign states |
31563 |
71005 |
|
64 |
on investments in the considered bills of exchange, available for sale, or in the considered bills of exchange estimated at fair value through other comprehensive income, nonresident banks |
31564 |
71005 |
|
65 |
on investments in the considered bills of exchange, available for sale, or in the considered bills of exchange estimated at fair value through other comprehensive income, other nonresidents |
31565 |
71005 |
|
66 |
on investments in the considered bills of exchange withheld before repayment, federal executive bodies |
31566 |
71005 |
|
67 |
on investments in the considered bills of exchange withheld before repayment, executive bodies of subjects of the Russian Federation and local government bodies |
31567 |
71005 |
|
68 |
on investments in the considered bills of exchange withheld before repayment, credit institutions |
31568 |
71005 |
|
69 |
on investments in the considered bills of exchange withheld before repayment, other residents |
31569 |
71005 |
|
70 |
on investments in the considered bills of exchange withheld before repayment, foreign states |
31570 |
71005 |
|
71 |
on investments in the considered bills of exchange withheld before repayment, nonresident banks |
31571 |
71005 |
|
72 |
on investments in the considered bills of exchange withheld before repayment, other nonresidents |
31572 |
71005 |
|
73 |
on investments in the considered bills of exchange considered on depreciated cost except estimated at fair value through profit or loss, available for sale, estimated at fair value through other comprehensive income and withheld before repayment, federal executive bodies |
31573 |
71005 |
|
74 |
on investments in the considered bills of exchange considered on depreciated cost except estimated at fair value through profit or loss, available for sale, estimated at fair value through other comprehensive income and withheld before repayment, executive bodies of subjects of the Russian Federation and local government bodies |
31574 |
71005 |
|
75 |
on investments in the considered bills of exchange considered on depreciated cost except estimated at fair value through profit or loss, available for sale, the estimated at fair value through other comprehensive income and withheld before repayment, credit institutions |
31575 |
71005 |
|
76 |
on investments in the considered bills of exchange considered on depreciated cost except estimated at fair value through profit or loss, available for sale, the estimated at fair value through other comprehensive income and withheld before repayment, other residents |
31576 |
71005 |
|
77 |
on investments in the considered bills of exchange considered on depreciated cost except estimated at fair value through profit or loss, available for sale, the estimated at fair value through other comprehensive income and withheld before repayment, foreign states |
31577 |
71005 |
|
78 |
on investments in the considered bills of exchange considered on depreciated cost except estimated at fair value through profit or loss, available for sale, estimated at fair value through other comprehensive income and withheld before repayment, nonresident banks |
31578 |
71005 |
|
79 |
on investments in the considered bills of exchange considered on depreciated cost except estimated at fair value through profit or loss, available for sale, the estimated at fair value through other comprehensive income and withheld before repayment, other nonresidents |
31579 |
71005 |
|
|
6. The adjustments reducing interest incomes on difference between the interest incomes for the accounting period calculated using discount rate and the interest incomes added without application of discount rate |
|
|
|
1 |
on the other means provided to financial bodies of subjects of the Russian Federation and local government bodies |
31601 |
71006 |
|
2 |
on the other means provided to state non-budgetary funds of the Russian Federation |
31602 |
71006 |
|
3 |
on the other means provided to off-budget funds of subjects of the Russian Federation and local government bodies |
31603 |
71006 |
|
4 |
on the other means provided to the financial organizations which are in federal property |
31604 |
71006 |
|
5 |
on the other means provided to the commercial organizations which are in federal property |
31605 |
71006 |
|
6 |
on the other means provided to the non-profit organizations which are in federal property |
31606 |
71006 |
|
7 |
on the other means provided to the financial organizations which are in state (except federal) property |
31607 |
71006 |
|
8 |
on the other means provided to the commercial organizations which are in state (except federal) property |
31608 |
71006 |
|
9 |
on the other means provided to the non-profit organizations which are in state (except federal) property |
31609 |
71006 |
|
10 |
on the other means provided to the non-state financial organizations |
31610 |
71006 |
|
11 |
on the other means provided to the non-state commercial organizations |
31611 |
71006 |
|
12 |
on the other means provided to non-state non-profit organizations |
31612 |
71006 |
|
13 |
on the other means provided to legal entities - nonresidents |
31613 |
71006 |
|
14 |
on the other means provided to credit institutions |
31614 |
71006 |
|
15 |
on the other means provided to nonresident banks |
31615 |
71006 |
|
16 |
on the other means provided to physical persons |
31616 |
71006 |
|
17 |
on the other means provided to physical persons - nonresidents |
31617 |
71006 |
|
18 |
on the loans issued to physical persons |
31618 |
71006 |
|
19 |
on the loans issued to legal entities |
31619 |
71006 |
|
20 |
on the deposits placed in credit institutions |
31620 |
71006 |
|
21 |
on the deposits placed in nonresident banks |
31621 |
71006 |
|
22 |
on deposit accounts in precious metals in credit institutions |
31622 |
71006 |
|
23 |
on deposit accounts in precious metals in nonresident banks |
31623 |
71006 |
|
24 |
on investments in the debt securities estimated at fair value through profit or loss (except bills of exchange), the Russian Federation |
31624 |
71006 |
|
25 |
on investments in the debt securities estimated at fair value through profit or loss (except bills of exchange), subjects of the Russian Federation and local government bodies |
31625 |
71006 |
|
26 |
on investments in the debt securities estimated at fair value through profit or loss (except bills of exchange), credit institutions |
31626 |
71006 |
|
27 |
on investments in the debt securities estimated at fair value through profit or loss (except bills of exchange), other residents |
31627 |
71006 |
|
28 |
on investments in the debt securities estimated at fair value through profit or loss (except bills of exchange), foreign states |
31628 |
71006 |
|
29 |
on investments in the debt securities estimated at fair value through profit or loss (except bills of exchange), nonresident banks |
31629 |
71006 |
|
30 |
on investments in the debt securities estimated at fair value through profit or loss (except bills of exchange), other nonresidents |
31630 |
71006 |
|
31 |
on investments in debt securities, available for sale (except bills of exchange), or in the debt securities estimated at fair value through other comprehensive income (except bills of exchange), the Russian Federation |
31631 |
71006 |
|
32 |
on investments in debt securities, available for sale (except bills of exchange), or in the debt securities estimated at fair value through other comprehensive income (except bills of exchange), subjects of the Russian Federation and local government bodies |
31632 |
71006 |
|
33 |
on investments in debt securities, available for sale (except bills of exchange), or in the debt securities estimated at fair value through other comprehensive income (except bills of exchange), credit institutions |
31633 |
71006 |
|
34 |
on investments in debt securities, available for sale (except bills of exchange), or in the debt securities estimated at fair value through other comprehensive income (except bills of exchange), other residents |
31634 |
71006 |
|
35 |
on investments in debt securities, available for sale (except bills of exchange), or in the debt securities estimated at fair value through other comprehensive income (except bills of exchange), foreign states |
31635 |
71006 |
|
36 |
on investments in debt securities, available for sale (except bills of exchange), or in the debt securities estimated at fair value through other comprehensive income (except bills of exchange), nonresident banks |
31636 |
71006 |
|
37 |
on investments in debt securities, available for sale (except bills of exchange), or in the debt securities estimated at fair value through other comprehensive income (except bills of exchange), other nonresidents |
31637 |
71006 |
|
38 |
on investments in the debt securities withheld before repayment (except bills of exchange), the Russian Federation |
31638 |
71006 |
|
39 |
on investments in the debt securities withheld before repayment (except bills of exchange), subjects of the Russian Federation and local government bodies |
31639 |
71006 |
|
40 |
on investments in the debt securities withheld before repayment (except bills of exchange), credit institutions |
31640 |
71006 |
|
41 |
on investments in the debt securities withheld before repayment (except bills of exchange), other residents |
31641 |
71006 |
|
42 |
on investments in the debt securities withheld before repayment (except bills of exchange), foreign states |
31642 |
71006 |
|
43 |
on investments in the debt securities withheld before repayment (except bills of exchange), nonresident banks |
31643 |
71006 |
|
44 |
on investments in the debt securities withheld before repayment (except bills of exchange), other nonresidents |
31644 |
71006 |
|
45 |
on investments in the debt securities (except bills of exchange) considered on depreciated cost except estimated at fair value through profit or loss, available for sale, estimated at fair value through other comprehensive income and withheld before repayment, the Russian Federation |
31645 |
71006 |
|
46 |
on investments in the debt securities (except bills of exchange) considered on depreciated cost except estimated at fair value through profit or loss, available for sale, estimated at fair value through other comprehensive income and withheld before repayment, subjects of the Russian Federation and local government bodies |
31646 |
71006 |
|
47 |
on investments in the debt securities (except bills of exchange) considered on depreciated cost except estimated at fair value through profit or loss, available for sale, the estimated at fair value through other comprehensive income and withheld before repayment, credit institutions |
31647 |
71006 |
|
48 |
on investments in the debt securities (except bills of exchange) considered on depreciated cost except estimated at fair value through profit or loss, available for sale, the estimated at fair value through other comprehensive income and withheld before repayment, other residents |
31648 |
71006 |
|
49 |
on investments in the debt securities (except bills of exchange) considered on depreciated cost except estimated at fair value through profit or loss, available for sale, the estimated at fair value through other comprehensive income and withheld before repayment, foreign states |
31649 |
71006 |
|
50 |
on investments in the debt securities (except bills of exchange) considered on depreciated cost except estimated at fair value through profit or loss, available for sale, estimated at fair value through other comprehensive income and withheld before repayment, nonresident banks |
31650 |
71006 |
|
51 |
on investments in the debt securities (except bills of exchange) considered on depreciated cost except estimated at fair value through profit or loss, available for sale, the estimated at fair value through other comprehensive income and withheld before repayment, other nonresidents |
31651 |
71006 |
|
52 |
on investments in the considered bills of exchange estimated at fair value through profit or loss, federal executive bodies |
31652 |
71006 |
|
53 |
on investments in the considered bills of exchange estimated at fair value through profit or loss, executive bodies of subjects of the Russian Federation and local government bodies |
31653 |
71006 |
|
54 |
on investments in the considered bills of exchange estimated at fair value through profit or loss, credit institutions |
31654 |
71006 |
|
55 |
on investments in the considered bills of exchange estimated at fair value through profit or loss, other residents |
31655 |
71006 |
|
56 |
on investments in the considered bills of exchange estimated at fair value through profit or loss, foreign states |
31656 |
71006 |
|
57 |
on investments in the considered bills of exchange estimated at fair value through profit or loss, nonresident banks |
31657 |
71006 |
|
58 |
on investments in the considered bills of exchange estimated at fair value through profit or loss, other nonresidents |
31658 |
71006 |
|
59 |
on investments in the considered bills of exchange, available for sale, or in the considered bills of exchange estimated at fair value through other comprehensive income, federal executive bodies |
31659 |
71006 |
|
60 |
on investments in the considered bills of exchange, available for sale, or in the considered bills of exchange estimated at fair value through other comprehensive income, executive bodies of subjects of the Russian Federation and local government bodies |
31660 |
71006 |
|
61 |
on investments in the considered bills of exchange, available for sale, or in the considered bills of exchange estimated at fair value through other comprehensive income, credit institutions |
31661 |
71006 |
|
62 |
on investments in the considered bills of exchange, available for sale, or in the considered bills of exchange estimated at fair value through other comprehensive income, other residents |
31662 |
71006 |
|
63 |
on investments in the considered bills of exchange, available for sale, or in the considered bills of exchange estimated at fair value through other comprehensive income, foreign states |
31663 |
71006 |
|
64 |
on investments in the considered bills of exchange, available for sale, or in the considered bills of exchange estimated at fair value through other comprehensive income, nonresident banks |
31664 |
71006 |
|
65 |
on investments in the considered bills of exchange, available for sale, or in the considered bills of exchange estimated at fair value through other comprehensive income, other nonresidents |
31665 |
71006 |
|
66 |
on investments in the considered bills of exchange withheld before repayment, federal executive bodies |
31666 |
71006 |
|
67 |
on investments in the considered bills of exchange withheld before repayment, executive bodies of subjects of the Russian Federation and local government bodies |
31667 |
71006 |
|
68 |
on investments in the considered bills of exchange withheld before repayment, credit institutions |
31668 |
71006 |
|
69 |
on investments in the considered bills of exchange withheld before repayment, other residents |
31669 |
71006 |
|
70 |
on investments in the considered bills of exchange withheld before repayment, foreign states |
31670 |
71006 |
|
71 |
on investments in the considered bills of exchange withheld before repayment, nonresident banks |
31671 |
71006 |
|
72 |
on investments in the considered bills of exchange withheld before repayment, other nonresidents |
31672 |
71006 |
|
73 |
on investments in the considered bills of exchange considered on depreciated cost except estimated at fair value through profit or loss, available for sale, estimated at fair value through other comprehensive income and withheld before repayment, federal executive bodies |
31673 |
71006 |
|
74 |
on investments in the considered bills of exchange considered on depreciated cost except estimated at fair value through profit or loss, available for sale, estimated at fair value through other comprehensive income and withheld before repayment, executive bodies of subjects of the Russian Federation and local government bodies |
31674 |
71006 |
|
75 |
on investments in the considered bills of exchange considered on depreciated cost except estimated at fair value through profit or loss, available for sale, the estimated at fair value through other comprehensive income and withheld before repayment, credit institutions |
31675 |
71006 |
|
76 |
on investments in the considered bills of exchange considered on depreciated cost except estimated at fair value through profit or loss, available for sale, the estimated at fair value through other comprehensive income and withheld before repayment, other residents |
31676 |
71006 |
|
77 |
on investments in the considered bills of exchange considered on depreciated cost except estimated at fair value through profit or loss, available for sale, the estimated at fair value through other comprehensive income and withheld before repayment, foreign states |
31677 |
71006 |
|
78 |
on investments in the considered bills of exchange considered on depreciated cost except estimated at fair value through profit or loss, available for sale, estimated at fair value through other comprehensive income and withheld before repayment, nonresident banks |
31678 |
71006 |
|
79 |
on investments in the considered bills of exchange considered on depreciated cost except estimated at fair value through profit or loss, available for sale, the estimated at fair value through other comprehensive income and withheld before repayment, other nonresidents |
31679 |
71006 |
|
|
Section 2. The income (except percentage) from transactions with the placed deposits issued by loans and the other provided means |
|
|
|
|
1. The income from transactions with the placed deposits |
|
|
|
1 |
estimated on depreciated cost, in credit institutions |
32101 |
71501 |
|
2 |
estimated on depreciated cost, in nonresident banks |
32102 |
71501 |
|
3 |
estimated at fair value through other comprehensive income, in credit institutions |
32103 |
71501 |
|
4 |
estimated at fair value through other comprehensive income, in nonresident banks |
32104 |
71501 |
|
5 |
estimated at fair value through profit or loss, in credit institutions |
32105 |
71501 |
|
6 |
estimated at fair value through profit or loss, in nonresident banks |
32106 |
71501 |
|
|
2. The income from transactions with the other provided means, including with the other acquired rights to claim |
|
|
|
1 |
to financial bodies of subjects of the Russian Federation and local government bodies |
32201 |
71501 |
|
2 |
to state non-budgetary funds of the Russian Federation |
32202 |
71501 |
|
3 |
to off-budget funds of subjects of the Russian Federation and local government bodies |
32203 |
71501 |
|
4 |
to the financial organizations which are in federal property |
32204 |
71501 |
|
5 |
to the commercial organizations which are in federal property |
32205 |
71501 |
|
6 |
to the non-profit organizations which are in federal property |
32206 |
71501 |
|
7 |
to the financial organizations which are in state (except federal) property |
32207 |
71501 |
|
8 |
to the commercial organizations which are in state (except federal) property |
32208 |
71501 |
|
9 |
to the non-profit organizations which are in state (except federal) property |
32209 |
71501 |
|
10 |
to the non-state financial organizations |
32210 |
71501 |
|
11 |
to the non-state commercial organizations |
32211 |
71501 |
|
12 |
to non-state non-profit organizations |
32212 |
71501 |
|
13 |
to legal entities - nonresidents |
32213 |
71501 |
|
14 |
to credit institutions |
32214 |
71501 |
|
15 |
to nonresident banks |
32215 |
71501 |
|
|
3. The income from transactions with the other provided means |
|
|
|
1 |
to physical persons |
32301 |
71501 |
|
2 |
to physical persons - nonresidents |
32302 |
71501 |
|
|
4. The income from transactions on the issued loans |
|
|
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The document ceased to be valid since January 1, 2025 according to Item 1 of the Instruction of the Central bank of the Russian Federation of July 6, 2020 No. 5494-U