Document from CIS Legislation database © 2003-2024 SojuzPravoInform LLC

It is registered

Ministry of Justice

Russian Federation

On October 9, 2015 No. 39282

PROVISION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

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

(as amended on 22-03-2018)

Based on the Federal Law of July 10, 2002 No. 86-FZ "About the Central bank the Russian Federation (Bank of Russia)" (The Russian Federation Code, 2002, No. 28, Art. 2790; 2003, No. 2, Art. 157; No. 52, Art. 5032; 2004, No. 27, Art. 2711; No. 31, Art. 3233; 2005, No. 25, Art. 2426; No. 30, Art. 3101; 2006, No. 19, Art. 2061; No. 25, Art. 2648; 2007, No. 1, Art. 9, Art. 10; No. 10, Art. 1151; No. 18, Art. 2117; 2008, No. 42, Art. 4696, Art. 4699; No. 44, Art. 4982; No. 52, Art. 6229, Art. 6231; 2009, No. 1, Art. 25; No. 29, Art. 3629; No. 48, Art. 5731; 2010, No. 45, Art. 5756; 2011, No. 7, Art. 907; No. 27, Art. 3873; No. 43, Art. 5973; No. 48, Art. 6728; 2012, No. 50, Art. 6954; No. 53, Art. 7591, Art. 7607; 2013, No. 11, Art. 1076; No. 14, Art. 1649; No. 19, Art. 2329; No. 27, Art. 3438; Art. 3476; Art. 3477; No. 30, Art. 4084; No. 49, Art. 6336; No. 51, Art. 6695, Art. 6699; No. 52, Art. 6975; 2014, No. 19, Art. 2311, Art. 2317; No. 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.

Chapter 1. General provisions

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.

Chapter 2. Classification of 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.

Chapter 3. Principles of recognition and determination of the income

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.

Chapter 4. Principles of recognition and expense determination

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.

Chapter 5. Income from financial instrument transactions and precious metals

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.

Chapter 6. Expenses from financial instrument transactions and precious metals

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.

Chapter 7. Other 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.

Chapter 8. Income tax

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.

Chapter 9. Change of Articles of other comprehensive income

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".

Chapter 10. Final provisions

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

Appendix 1

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

Names of Articles

Symbols

Financial accounting account number *

1

2

3

4


Part 1.
Income from transactions of the non-state pension funds connected with conducting activities by them as the insurer on mandatory pension insurance and activities for non-state pension provision




Section 1. Pension contributions




1. Fees under agreements on mandatory pension insurance



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


3. Fees under the agreements of non-state pension provision classified as investment, with NVPDV



1

the fees which arrived from legal entities

11301

71301

2

the fees which arrived from physical persons

11302

71301


Section 2. Reduction of pension liabilities




1. Reduction of agreement obligations about mandatory pension insurance



1

reduction of pension accruals under agreements on mandatory pension insurance at accumulating stage

12101

71304

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.
Expenses from transactions of the non-state pension funds connected with conducting activities by them as the insurer on mandatory pension insurance and activities for non-state pension provision




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.
Income from financial instrument transactions and precious metals




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



1

estimated on depreciated cost, physical persons

32401

71501

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