Document from CIS Legislation database © 2003-2021 SojuzPravoInform LLC

It is registered

Ministry of Justice

Russian Federation

On October 7, 2015 No. 39197

PROVISION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

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

(as amended on 22-09-2020)

This Provision according to 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, of the Art. 4348, of the Art. 4357) establishes the Chart of accounts of financial accounting for not credit financial credit institutions (further - the Chart of accounts) and procedure for its application.

1. Not credit financial credit institutions perform financial accounting according to the Chart of accounts (appendix 1 to this Provision) and procedure for application of the Chart of accounts (appendix 2 to this Provision).

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 according to the order of the Government of the Russian Federation of February 25, 2011 No. 107 "About approval of the Regulations on recognition of International accounting standards and Explanations of International accounting standards for application in the territory of the Russian Federation" (The Russian Federation Code, 2011, No. 10, Art. 1385; 2013, No. 36, the Art. 4578), 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; 2019, No. 30, Art. 4149).

2. Financial accounting is kept by not credit financial credit institution continuously from the moment of its registration as the legal entity before reorganization or liquidation according to the procedure, established by the legislation of the Russian Federation.

3. Accounting of the property of other legal entities which is at not credit financial credit institution is performed separately from the property belonging to it on the property right.

4. Financial accounting of the made transactions of not credit financial credit institutions is kept in currency of the Russian Federation.

5. Not credit financial credit institution keeps financial accounting of transactions by double record on the interconnected accounts of financial accounting included in the working Chart of accounts.

Data of synthetic accounting shall correspond to turnovers and account balances of analytics.

6. In the Chart of accounts the following structure is accepted: Chapters, Sections, subsections, accounts of the first procedure, account of the second procedure.

Proceeding from it, and also taking into account currency codes, giving to the account of presentation the Scheme of designation of personal accounts and their numbering is determined (by key accounts) (appendix 3 to this Provision).

Numbering of accounts allows to enter in case of need in accordance with the established procedure additional personal accounts.

7. In the Chart of accounts balance sheet accounts of the second procedure are determined as soon as active or as soon as passive or without account sign.

In analytics on the accounts of the second procedure determined by the List of pair accounts on which the balance on opposite can change (appendix 4 to this Provision) pair personal accounts are opened. Remaining balance availability only on one personal account from open couple - active or passive is allowed. Reflection of transaction begins on personal account, the having balance (remaining balance), and in the absence of remaining balance - with the account corresponding to transaction nature. If on personal account the balance (remaining balance) opposite to account sign is formed (on the passive account - debit or on active - credit), then it shall be postponed by accounting entry for the corresponding pair personal account on accounting of means. If for any reasons the balance (remaining balance) on both pair personal accounts was formed, it is necessary to transfer accounting entry smaller balance to account with big balance, that is there shall be only one balance - either debit, or credit on one of pair personal accounts.

The accounts which do not have account sign are entered for control over timely reflection of transactions. As of the end of day in which transactions were reflected account balances without specifying of sign of the account shall not be.

8. Education in accounting of debit balance according to the passive account or credit according to the active account is not allowed.

9. Accounts "Reserves under impairment" are intended for accounting of movement of forming (additional accrual), recovery (reduction) of reserves under impairment. Accounts are passive. Forming (additional accrual) of reserves is reflected on the credit of accounts "Reserves under impairment" in correspondence with the account on the expense accounting on forming of reserves under impairment. Recovery (reduction) of reserves is reflected on the debit of accounts "Reserves under impairment" in correspondence with the account on accounting of the income from recovery of reserves under impairment. Besides, on the debit of accounts on accounting of reserves under impairment write-off (partial or complete) book value of assets, unreal to collection, is reflected.

10. Analytics are kept in currency of the Russian Federation according to the procedure, determined by accounting policy of not credit financial credit institution. At the same time analytics shall provide information on the created reserves concerning property objects, and also other assets (requirements). In appendix 2 to this Provision the minimum mandatory requirements to the organization of conducting analytics for balance and off-balance sheet accounts of the second procedure are this, and if necessary not credit financial credit institutions can provide conducting analytics in the accounting policy in more detail and for this purpose enter any additional quantity of personal accounts according to economic need.

In the Chart of accounts accounts "Reserves - estimative obligations of not credit nature" for movement accounting (forming, additional accrual), recovery (reduction) of the reserves created in connection with the estimative obligations of not credit nature existing at not credit financial credit institution on reporting date are selected.

11. Accounts in foreign currency are opened on any accounts of the Chart of accounts where foreign currency transactions can be considered. At the same time account of foreign currency transactions is kept on the same accounts of the second procedure on which transactions in rubles, with opening of separate personal accounts in the corresponding currencies are considered.

Making of account transactions in foreign currency is made with observance of the foreign exchange legislation of the Russian Federation.

Number of the personal account opened for accounting of foreign currency transactions joins three-digit code of the corresponding foreign currency according to the All-Russian classification of currencies. Number of the personal account opened for accounting of transactions in currency of the Russian Federation joins sign of ruble "810".

Accounts of analytics can be operated only in foreign currency or in foreign currency and rubles. Synthetic account is kept only in rubles.

Recalculation of data of analytics in foreign currency in rubles (revaluation of means in foreign currency) is performed by multiplication of the amount of foreign currency by the official rate of foreign currency established by the Central bank of the Russian Federation in relation to ruble (further - the official rate).

Revaluation of means in foreign currency is performed for transaction date in foreign currency, and also on reporting date. The amounts, advance payments except for received and issued and advance payment for the delivered goods, the performed works and the rendered services, the settlings with the nonresident organizations for economic activities considered on balance sheet accounts on accounting are subject to revaluation.

In case of account management only in foreign currency the result of remaining balance on all personal accounts in foreign currencies of the corresponding balance sheet account of the second procedure shall be reflected in bookkeeping registers and in standard forms of analytical and synthetic accounting in rubles on the official rate. These data shall be used for analytics reconciliation with synthetic accounting.

All foreign currency transactions made by not credit financial credit institutions shall be reflected in the balance sheet only in rubles. In foreign currency not credit financial credit institutions are allowed to develop special accounting registers for additional control and operation analysis.

In the Chart of accounts special accounts for accounting of transactions with nonresidents of the Russian Federation are selected. The concepts "resident", "nonresident" are applied in the value established by the foreign exchange legislation of the Russian Federation.

12. In the Section "Transactions with Securities and Derivative Financial Instruments" account groups on transaction types are allocated: investments in debt securities (except bills of exchange), investments in equity securities, the considered bills of exchange issued by not credit financial credit institutions securities, derivative financial instruments.

Accounts of the first procedure are opened on investments of not credit financial credit institutions in securities depending on the acquisition purpose, according to discounted bills on groups of the subjects avalizing bills of exchange (in the absence of the aval - issued the bill of exchange), on the securities issued by not credit financial credit institutions by types of securities.

Investments in securities on accounts of the second procedure are divided on groups of subjects - issuers of securities.

Accounting of transactions with securities and derivative financial instruments is conducted according to regulations of the Bank of Russia on financial accounting of transactions with securities in not credit financial credit institutions and on financial accounting of derivative financial instruments by not credit financial credit institutions.

13. In the Section "Requirements and Agreement Obligations, Having Industry Specifics, and also by Intraeconomic Calculations" account groups by types of requirements and obligations are allocated: accounts for clearing implementation, payment under the securities, insurance bonds, share of overcautious persons in insurance bonds, pension liabilities, agreement obligations classified as the investment, postponed acquisition income and expenses.

Financial accounting of transactions of insurers and non-state pension funds under the agreements having industry specifics is performed according to this Provision and regulations of the Bank of Russia on financial accounting in the insurance companies and societies of mutual insurance located in the territory of the Russian Federation and on financial accounting of 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.

14. In the Chart of accounts accounts of property of not credit financial credit institutions are determined. Financial accounting of transactions with property is performed according to this Provision and the regulation of the Bank of Russia in the order of financial accounting of fixed assets, intangible assets, investment property, non-current assets, held for sale, inventories, labor instruments and objects of the labor which purpose is not determined, received under agreements of compensation, the pledge, property and (or) its suitable remaining balance received in connection with refusal of the insurer (beneficiary) of the property right to insured property in not credit financial credit institutions. For control over realization (disposal) of property of not credit financial credit institution and removal of results of these transactions in the Chart of accounts accounts for their accounting are specially selected.

15. Accounts of the second procedure on accounting of the income, expenses, profits, losses of not credit financial credit institution, use of its profit are provided in the Chart of accounts.

16. In the Chart of accounts accounts for accounting of deferred tax liabilities and deferred tax assets are selected.

Financial accounting of deferred tax liabilities and deferred tax assets is performed according to the regulation of the Bank of Russia on financial accounting of deferred tax liabilities and deferred tax assets by not credit financial credit institutions and this Provision.

17. Not credit financial credit institution - the founder of management reflects the assets and liabilities which are in trust management, and also arising on them the income and expenses on balance sheet accounts of Chapter A as though not credit financial credit institution managed them independently. At the same time analytics shall provide isolation of the assets and liabilities which are in trust management, and also arising on them the income and expenses.

Not credit financial credit institutions - founders of management establish frequency of reflection in financial accounting of transactions of trust management according to the approved accounting policy, but at least once a month.

18. This Provision is subject to official publication in "the Bulletin of the Bank of Russia" and becomes effective since January 1, 2017.

19. 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. 486-P "About the Chart of accounts of financial accounting in not credit financial credit institutions and procedure for its application"

The chart of accounts of financial accounting in not credit financial credit institutions

Basic concepts and designations:

And - the active account;

П - passive account.

The accounts which do not have account sign (And or O), are designated by sign "-".

Chapter A. Balance sheet accounts

Account number

Name of Sections and accounts of financial accounting

Account sign

first procedure

second procedure

Section 1. Capital and target financing

102


Authorized capital, deposits and fees of the organizations



10207

The authorized capital of the organizations created in the form of joint-stock company

P


10208

The authorized capital of the organizations created in the form of limited liability company

P


10209

Cumulative contribution of participants and founders

P


10211

Authorized capital of the unitary enterprise

P


10212

The share capital of the organizations created in the form of partnership (general partnership)

P

105


Own shares of the authorized capital (share) redeemed by the organization



10501

Own shares redeemed at shareholders

And


10502

Own shares of the authorized capital of the organization created in the form of limited liability company, redeemed from participants

And

106


Added capital



10601

Increase in value of fixed assets in case of revaluation

P


10602

Share premium

P


10603

Positive revaluation of securities, available for sale, or the securities estimated at fair value through other comprehensive income

P


10605

Negative revaluation of securities, available for sale, or the securities estimated at fair value through other comprehensive income

And


10609

Increase in the added capital at the deferred profit tax

P


10610

Reduction of the added capital by the deferred profit tax

And


10611

Increase in value of intangible assets in case of revaluation

P


10612

Reduction of obligations (increase in requirements) for payment of long-term employee benefits upon termination of labor activity in case of revaluation

P


10613

Increase in obligations (reduction of requirements) for payment of long-term employee benefits upon termination of labor activity in case of revaluation

And


10614

The non-paid financing provided to the organization by shareholders, participants

P


10619

Revaluation of hedging instruments of cash flows - positive differences

P


10620

Revaluation of hedging instruments of cash flows - negative differences

And


10621

Deposits to property of not credit financial credit institution

P


10622

Positive revaluation of financial assets

P


10623

Negative revaluation of financial assets

And


10624

Revaluation of hedging instruments of net investment in foreign operation - positive differences

P


10625

Revaluation of hedging instruments of net investment in foreign operation - negative differences

And


10626

The increase in fair value of the financial liability caused by change of credit risk

And


10627

The reduction of fair value of the financial liability caused by change of credit risk

P


10628

Positive revaluation of the issued loans and bank deposits estimated at fair value through other comprehensive income

P


10629

Negative revaluation of the issued loans and bank deposits estimated at fair value through other comprehensive income

And


10630

Reserves under impairment on the securities estimated at fair value through other comprehensive income

P


10631

Reserves under impairment on the financial assets (except securities) estimated at fair value through other comprehensive income

P

107


Reserve and other funds



10701

Reserve fund

P


10703

Other funds

P

108


Retained earnings



10801

Retained earnings

P

109


Uncovered loss



10901

Uncovered loss

And

110


Target financing of non-profit organizations



11001

Target financing of non-profit organizations

P

111


Dividends (distribution of part of profit between participants)


 

 

 

 

112


 

11101

 

 

 

 

 

 

11201

Dividends (distribution of part of profit between participants)

 

 

Adjustment of the authorized capital, share premium, deposits to property of not credit financial credit institution

 

 

Adjustment of the authorized capital, share premium, deposits to property of not credit financial credit institution

And

 

 

 

 

 

 

P

Section 2. Money and precious metals

Money

202


Cash and checks (including travel checks) which nominal value is specified in foreign currency



20202

Cash desk of the organization

And


20203

Checks (including travel checks) which nominal value is specified in foreign currency

And


20209

Money in transit

And

Precious metals and natural gemstones

203


Precious metals



20302

Gold

And


20303

Other precious metals (except gold)

And


20305

Precious metals in transit

And


20308

Precious metals in coins and commemorative medals

And


20315

Deposit accounts in precious metals (except for physical shape) in credit institutions

And


20316

Deposit accounts in precious metals (except for physical shape) in nonresident banks

And


20321

Reserves under impairment

P


20322

Percent into deposit accounts in precious metals (except for physical shape) in credit institutions

And


20323

Percent into deposit accounts in precious metals (except for physical shape) in nonresident banks

And


20324

The adjustments increasing the cost of deposit accounts in precious metals (except for physical shape) in credit institutions

And


20325

The adjustments reducing the cost of deposit accounts in precious metals (except for physical shape) in credit institutions

P


20326

The adjustments increasing the cost of deposit accounts in precious metals (except for physical shape) in nonresident banks

And


20327

The adjustments reducing the cost of deposit accounts in precious metals (except for physical shape) in nonresident banks

P


20328

The revaluation increasing the cost of deposit accounts in precious metals (except for physical shape) in credit institutions

And


20329

The revaluation reducing the cost of deposit accounts in precious metals (except for physical shape) in credit institutions

P


20330

The revaluation increasing the cost of deposit accounts in precious metals (except for physical shape) in nonresident banks

And


20331

The revaluation reducing the cost of deposit accounts in precious metals (except for physical shape) in nonresident banks

P

204


Natural gemstones



20401

Natural gemstones

And


20403

Natural gemstones in transit

And

Settlement accounts in credit institutions and nonresident banks

205


Settlement accounts in credit institutions and nonresident banks



20501

Settlement accounts in credit institutions

And


20502

Settlement accounts in nonresident banks

And


20503

The credit obtained according to the procedure of payment under the settlement account ("overdraft") in credit institutions

P


20504

The credit obtained according to the procedure of payment under the settlement account ("overdraft") in nonresident banks

P


20505

Reserves under impairment on money on settlement accounts in credit institutions

P


20506

Reserves under impairment on money on settlement accounts in nonresident banks

P

The deposits placed in credit institutions and nonresident banks

206


The deposits placed in credit institutions and nonresident banks



20601

Deposits in credit institutions

And


20602

Deposits in nonresident banks

And


20603

The added deposit interests in credit institutions

And


20604

The added deposit interests in nonresident banks

And


20605

The accrued expenses connected with placement of deposits in credit institutions

P


20606

The accrued expenses connected with placement of deposits in nonresident banks

P


20607

Calculations for the expenses connected with placement of deposits in credit institutions

And


20608

Calculations for the expenses connected with placement of deposits in nonresident banks

And


20609

The adjustments increasing the cost of deposits in credit institutions

And


20610

The adjustments increasing the cost of deposits in nonresident banks

And


20611

The adjustments reducing the cost of deposits in credit institutions

P


20612

The adjustments reducing the cost of deposits in nonresident banks

P


20613

Calculations for deposit interests in credit institutions

P


20614

Calculations for deposit interests in nonresident banks

P


20615

Reserves under impairment on deposits in credit institutions

P


20616

Reserves under impairment on deposits in nonresident banks

P


20617

The revaluation increasing the cost of deposits in credit institutions

And


20618

The revaluation increasing the cost of deposits in nonresident banks

And


20619

The revaluation reducing the cost of deposits in credit institutions

P


20620

The revaluation reducing the cost of deposits in nonresident banks

P

208


Special accounts



20801

Letters of credit

And


20802

Checkbooks

And


20803

Special bank accounts

And


20804

Cash documents

And


20805

Reserves under impairment

P

Section 3. Requirements and agreement obligations, having industry specifics, and also by intraeconomic calculations

303


Intraeconomic requirements and obligations



30305

Intraeconomic calculations

P


30306

Intraeconomic calculations

And

304


Accounts for clearing implementation



30416

Means on clearing bank accounts for obligation fulfillment and individual clearing providing

And


30418

Means on clearing bank accounts of collective clearing providing (guarantee fund)

And


30420

Means for obligation fulfillment, allowed to clearing, and individual clearing providing

P


30421

Means of the nonresidents for obligation fulfillment allowed to clearing and individual clearing providing

P


30422

Means for collective clearing providing (guarantee fund)

P


30423

Means of nonresidents for collective clearing providing (guarantee fund)

P


30424

The means in the clearing organizations intended for obligation fulfillment, allowed to clearing and individual clearing providing

And


30425

The means in the clearing organizations intended for collective clearing providing (guarantee fund)

And


30426

Reflection of results of clearing

-


30427

The means of collective clearing providing (guarantee fund) placed in deposits in credit institutions

And

306


Calculations for broker transactions



30601

Means of clients on broker transactions with financial and other assets

P


30602

Calculations of not credit financial credit institutions - principals (consignors) on broker transactions with financial and other assets

And


30606

Means of nonresident clients on broker transactions with financial and other assets

P


30607

Reserves under impairment

P

310


Settlings with intermediaries in servicing of issues of securities



31001

Settlings with intermediaries in servicing of issues of securities

And


31002

Settlings with intermediaries in servicing of issues of securities

P

Insurance bonds

330


Agreement obligations, classified as investment, with non-quaranteed possibility of receipt of additional benefits



33001

Agreement obligations, classified as investment, with non-quaranteed possibility of receipt of additional benefits

P

331


Reserve of not earned premium



33101

Reserve of not earned premium according to insurance contracts of other, than life insurance

P


33102

Adjustment of reserve of not earned premium according to insurance contracts of other, than life insurance

P


33103

Adjustment of reserve of not earned premium according to insurance contracts of other, than life insurance

And


33104

Reserve of not earned premium according to life insurance contracts

P


33105

Adjustment of reserve of not earned premium according to life insurance contracts

P


33106

Adjustment of reserve of not earned premium according to life insurance contracts

And

332


Reserve of the declared, but not settled losses on insurance to other, than life insurance



33201

Reserve of the declared, but not settled losses

P


33202

Adjustment of reserve of the declared, but not settled losses to the best assessment

P


33203

Adjustment of reserve of the declared, but not settled losses to the best assessment

And

333


Reserve occurred, but not claimed losses on insurance to other, than life insurance



33301

Reserve occurred, but not claimed losses

P


33302

Adjustment of reserve occurred, but not claimed losses to the best assessment

P


33303

Adjustment of reserve occurred, but not claimed losses to the best assessment

And

334


Reserve of expenses on settlement of losses on insurance to other, than life insurance



33401

Reserve of direct expenses on settlement of losses

P


33402

 

33403

 

33404

 

33405

 

33406

Reserve of indirect expenses on settlement of losses

 

Adjustment of reserve of direct expenses on settlement of losses to the best assessment

 

Adjustment of reserve of direct expenses on settlement of losses to the best assessment

 

Adjustment of reserve of indirect expenses on settlement of losses to the best assessment

 

Adjustment of reserve of indirect expenses on settlement of losses to the best assessment

P

 

P

 

And

 

P

 

And

335


Reserve of unexpired risk on insurance to other, than life insurance



33501

Reserve of unexpired risk

P

336


Insurance reserves on life insurance



33601

Mathematical reserve

P


33602

Adjustment of mathematical reserve to the best assessment

P


33603

Adjustment of mathematical reserve to the best assessment

And


33604

Reserve of maintenance expenses of insurance bonds

P


33605

Adjustment of reserve of maintenance expenses of insurance bonds to the best assessment

P


33606

Adjustment of reserve of maintenance expenses of insurance bonds to the best assessment

And


33607

Reserve of payments for the declared, but not settled insured events

P


33608

Adjustment of reserve of payments for the declared, but not settled insured events to the best assessment

P


33609

Adjustment of reserve of payments for the declared, but not settled insured events to the best assessment

And


33610

Reserve of payments for the occurred, but not declared insured events

P


33611

Adjustment of reserve of payments for the occurred, but not declared insured events to the best assessment

P


33612

Adjustment of reserve of payments for the occurred, but not declared insured events to the best assessment

And


33613

Reserve of additional payments (insurance bonuses)

P


33614

Adjustment of reserve of additional payments (insurance bonuses) to the best assessment

P


33615

Adjustment of reserve of additional payments (insurance bonuses) to the best assessment

And


33616

The leveling reserve

P


33617

Adjustment of the leveling reserve

And


33618

Adjustment of obligations for reflection of results of check of adequacy of agreement obligations of life insurance

P


33619

Other reserves of insurers according to life insurance contracts

P

337


Assessment of future receipts on subrogation and regresses, and also from realization of suitable remaining balance (abandons)



33701

Assessment of future receipts on subrogation and regresses

And


33702

Assessment of future receipts of suitable remaining balance (abandons)

And

338


The additional reserves of insurers created according to regulatory requirements



33801

Stabilization reserve according to insurance contracts and reinsurance

P


33803

Other reserves of insurers according to insurance contracts of other, than life insurance

P


33805

Adjustment of the obligations created according to regulatory requirements according to insurance contracts of other, than life insurance

And

Share of overcautious persons in insurance bonds

339


Share of overcautious persons in agreement obligations, classified as investment, with non-quaranteed possibility of receipt of additional benefits



33901

Share of overcautious persons in agreement obligations, classified as investment, with non-quaranteed possibility of receipt of additional benefits

And

340


Share of overcautious persons in reserve of not earned premium



34001

Share of overcautious persons in reserve of not earned premium according to insurance contracts of other, than life insurance

And


34002

Adjustment of share of overcautious persons in reserve of not earned premium according to insurance contracts of other, than life insurance, to the best assessment

P


34003

Adjustment of share of overcautious persons in reserve of not earned premium according to insurance contracts of other, than life insurance, to the best assessment

And


34004

Share of overcautious persons in reserve of not earned premium according to life insurance contracts

And


34005

Adjustment of share of overcautious persons in reserve of not earned premium according to life insurance contracts to the best assessment

P


34006

Adjustment of share of overcautious persons in reserve of not earned premium according to life insurance contracts to the best assessment

And

341


Share of overcautious persons in reserve of the declared, but not settled losses on insurance to other, than life insurance



34101

Share of overcautious persons in reserve of the declared, but not settled losses according to insurance contracts and reinsurance

And


34102

Adjustment of share of overcautious persons in reserve of the declared, but not settled losses to the best assessment

P


34103

Adjustment of share of overcautious persons in reserve of the declared, but not settled losses to the best assessment

And

342


Share of the overcautious persons in reserve who occurred, but not claimed losses on insurance to other, than life insurance



34201

Share of the overcautious persons in reserve who occurred, but not claimed losses

And


34202

Adjustment of share of the overcautious persons in reserve who occurred, but not claimed losses to the best assessment

P


34203

Adjustment of share of the overcautious persons in reserve who occurred, but not claimed losses to the best assessment

And

343


Share of overcautious persons in reserve of expenses on settlement of losses on insurance to other, than life insurance



34301

 

34302

 

 

34303

 

 

34304

 

34305

 

 

34306

Share of overcautious persons in reserve of direct expenses on settlement of losses

 

Adjustment of share of overcautious persons in reserve of direct expenses on settlement of losses to the best assessment

 

Adjustment of share of overcautious persons in reserve of direct expenses on settlement of losses to the best assessment

 

Share of overcautious persons in reserve of indirect expenses on settlement of losses

 

Adjustment of share of overcautious persons in reserve of indirect expenses on settlement of losses to the best assessment

 

Adjustment of share of overcautious persons in reserve of indirect expenses on settlement of losses to the best assessment

And

 

P

 

 

And

 

 

And

 

P

 

 

And

344


Share of overcautious persons in reserve of unexpired risk on insurance to other, than life insurance



34401

Share of overcautious persons in reserve of unexpired risk

And

345


Share of overcautious persons in insurance reserves on life insurance



34501

Share of overcautious persons in mathematical reserve

And


34502

Adjustment of share of overcautious persons in mathematical reserve to the best assessment

P


34503

Adjustment of share of overcautious persons in mathematical reserve to the best assessment

And


34504

Share of overcautious persons in reserve of maintenance expenses of insurance bonds

And


34505

Adjustment of share of overcautious persons in reserve of maintenance expenses of insurance bonds to the best assessment

P


34506

Adjustment of share of overcautious persons in reserve of maintenance expenses of insurance bonds to the best assessment

And


34507

Share of overcautious persons in reserve of payments for the declared, but not settled insured events

And


34508

Adjustment of share of overcautious persons in reserve of payments for the declared, but not settled insured events to the best assessment

P


34509

Adjustment of share of overcautious persons in reserve of payments for the declared, but not settled insured events to the best assessment

And


34510

Share of overcautious persons in reserve of payments for the occurred, but not declared insured events

And


34511

Adjustment of share of overcautious persons in reserve of payments for the occurred, but not declared insured events to the best assessment

P


34512

Adjustment of share of overcautious persons in reserve of payments for the occurred, but not declared insured events to the best assessment

And


34513

Share of overcautious persons in the leveling reserve

And


34514

Adjustment of share of overcautious persons in the leveling reserve to the best assessment

P


34515

Adjustment of share of overcautious persons in obligations for reflection of results of check of adequacy of agreement obligations of life insurance to the best assessment

And

346


Share of overcautious persons in assessment of future receipts



34601

Share of overcautious persons in assessment of future receipts according to subrogated and recourse requirements

P


34602

Share of overcautious persons in assessment of future receipts of suitable remaining balance (abandons)

P

Pension liabilities

347


Agreement obligations of mandatory pension insurance, classified as insurance



34701

Pension accruals under agreements of mandatory pension insurance at accumulating stage

P


34702

The result of investment of means of pension accruals directed to forming of pension accruals under agreements of mandatory pension insurance at accumulating stage

And


34703

The result of investment of means of pension accruals directed to forming of pension accruals under agreements of mandatory pension insurance at accumulating stage

P


34704

Payable reserve

P


34705

The result of investment of means of pension accruals directed to forming of payable reserve

And


34706

The result of investment of means of pension accruals directed to forming of payable reserve

P


34707

The means of pension accruals created for benefit of insured persons to whom the due retirement benefit is appointed

P


34708

The result of 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

And


34709

The result of 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

P


34710

The means of pension accruals created for benefit of legal successors of the died insured persons

P


34711

The result of investment of means of pension accruals directed to forming of pension accruals of legal successors of the died insured persons

And


34712

The result of investment of means of pension accruals directed to forming of pension accruals of legal successors of the died insured persons

P


34713

Reserve on mandatory pension insurance

P


34714

The result of investment of means of pension accruals directed to forming of reserve on mandatory pension insurance

And


34715

The result of investment of means of pension accruals directed to forming of reserve on mandatory pension insurance

P


34716

Adjustment of agreement obligations of mandatory pension insurance to the best assessment

P


34717

Adjustment of agreement obligations of mandatory pension insurance to the best assessment

And

348


Agreement obligations of non-state pension provision, classified as insurance



34801

Reserve of covering of pension liabilities under the agreements of non-state pension provision classified as insurance

P


34802

The result of investment of funds of pension reserves on the agreements of non-state pension provision classified as insurance, directed to forming of pension reserves

And


34803

The result of investment of funds of pension reserves on the agreements of non-state pension provision classified as insurance, directed to forming of pension reserves

P


34804

Insurance reserve under agreements of non-state pension provision

P


34805

Adjustment of agreement obligations of non-state pension provision, classified as insurance to the best assessment

P


34806

Adjustment of agreement obligations of non-state pension provision, classified as insurance to the best assessment

And

349


Agreement obligations of non-state pension provision, classified as investment, with non-quaranteed possibility of receipt of additional benefits



34901

Reserve of covering of pension liabilities under the agreements of non-state pension provision classified as investment, with non-quaranteed possibility of receipt of additional benefits

P


34902

The result of investment of funds of pension reserves on the agreements classified as investment, with non-quaranteed possibility of receipt of additional benefits, directed to forming of pension reserves

And


34903

The result of investment of funds of pension reserves on the agreements classified as investment, with non-quaranteed possibility of receipt of additional benefits, directed to forming of pension reserves

P


34904

Adjustment of agreement obligations of non-state pension provision, classified as investment, with non-quaranteed possibility of receipt of additional benefits to the best assessment

P


34905

Adjustment of agreement obligations of non-state pension provision, classified as investment, with non-quaranteed possibility of receipt of additional benefits to the best assessment

And

350


The additional reserves of non-state pension funds created according to regulatory requirements



35001

Other reserves of non-state pension funds under agreements of mandatory pension insurance

P


35002

Other reserves of non-state pension funds under agreements of non-state pension provision

P

Agreement obligations, classified as investment, without non-quaranteed possibility of receipt of additional benefits

351


Agreement obligations, classified as investment, without non-quaranteed possibility of receipt of additional benefits



35101

Deposit component according to insurance contracts

P


35102

Deposit component under agreements of non-state pension provision

P


35103

Agreement obligations, classified as investment, without non-quaranteed possibility of receipt of additional benefits

P

352


Share of overcautious persons in agreement obligations, classified as investment, without non-quaranteed possibility of receipt of additional benefits



35201

Share of overcautious persons in agreement obligations, classified as investment, without non-quaranteed possibility of receipt of additional benefits

And

The postponed acquisition expenses and income

353


The postponed acquisition income and expenses according to insurance contracts and reinsurance



35301

The postponed acquisition expenses according to life insurance contracts

And


35302

The postponed acquisition expenses according to insurance contracts of other, than life insurance

And


35304

The postponed acquisition income according to the life insurance contracts transferred to reinsurance

P


35306

The postponed acquisition income according to the insurance contracts of other, than life insurance transferred to reinsurance

P

354


The postponed acquisition expenses under agreements of mandatory pension insurance



35401

The postponed acquisition expenses under agreements of mandatory pension insurance

And

355


The postponed acquisition expenses under agreements of non-state pension provision



35501

The postponed acquisition expenses under agreements of non-state pension provision

And

Section 4. Transactions with clients and other calculations

The raised funds

423


The raised funds of physical persons



42316

The raised funds of physical persons

P


42317

The added percent (to payment) on the raised funds of physical persons

P


42318

The accrued expenses connected with attraction of financial resources of physical persons

P


42319

Calculations for the expenses connected with attraction of financial resources of physical persons

And


42320

The adjustments increasing the cost of the raised funds of physical persons

P


42321

The adjustments reducing the cost of the raised funds of physical persons

And


42322

The added percent (to obtaining) on the raised funds of physical persons

And


42323

The revaluation increasing the cost of the raised funds of the physical persons estimated at fair value through profit or loss

P


42324

The revaluation reducing the cost of the raised funds of the physical persons estimated at fair value through profit or loss

And

426


The raised funds of physical persons - nonresidents



42616

The raised funds of physical persons - nonresidents

P


42617

The added percent (to payment) on the raised funds of physical persons - nonresidents

P


42618

The accrued expenses connected with attraction of financial resources of physical persons - nonresidents

P


42619

Calculations for the expenses connected with attraction of financial resources of physical persons - nonresidents

And


42620

The adjustments increasing the cost of the raised funds of physical persons - nonresidents

P


42621

The adjustments reducing the cost of the raised funds of physical persons - nonresidents

And


42622

The added percent (to obtaining) on the raised funds of physical persons - nonresidents

And


42623

The revaluation increasing the cost of the raised funds of physical persons - the nonresidents estimated at fair value through profit or loss

P


42624

The revaluation reducing the cost of the raised funds of physical persons - the nonresidents estimated at fair value through profit or loss

And

427


The raised funds of the Federal Treasury



42708

The raised funds of the Federal Treasury

P


42709

The added percent (to payment) on the raised funds of the Federal Treasury

P


42718

The accrued expenses connected with attraction of financial resources of the Federal Treasury

P


42719

Calculations for the expenses connected with attraction of financial resources of the Federal Treasury

And


42720

The adjustments increasing the cost of the raised funds of the Federal Treasury

P


42721

The adjustments reducing the cost of the raised funds of the Federal Treasury

And


42722

The added percent (to obtaining) on the raised funds of the Federal Treasury

And


42723

The revaluation increasing the cost of the raised funds of the Federal Treasury estimated at fair value through profit or loss

P


42724

The revaluation reducing the cost of the raised funds of the Federal Treasury estimated at fair value through profit or loss

And

428


The raised funds of financial bodies of subjects of the Russian Federation and local government bodies



42808

The raised funds of financial bodies of subjects of the Russian Federation and local government bodies

P


42809

The added percent (to payment) on the raised funds of financial bodies of subjects of the Russian Federation and local government bodies

P


42818

The accrued expenses connected with attraction of financial resources of financial bodies of subjects of the Russian Federation and local government bodies

P


42819

Calculations for the expenses connected with attraction of financial resources of financial bodies of subjects of the Russian Federation and local government bodies

And


42820

The adjustments increasing the cost of the raised funds of financial bodies of subjects of the Russian Federation and local government bodies

P


42821

The adjustments reducing the cost of the raised funds of financial bodies of subjects of the Russian Federation and local government bodies

And


42822

The added percent (to obtaining) on the raised funds of financial bodies of subjects of the Russian Federation and local government bodies

And


42823

The revaluation increasing the cost of the raised funds of financial bodies of subjects of the Russian Federation and local government bodies estimated at fair value through profit or loss

P


42824

The revaluation reducing the cost of the raised funds of financial bodies of subjects of the Russian Federation and local government bodies estimated at fair value through profit or loss

And

429


The raised funds of state non-budgetary funds of the Russian Federation



42908

The raised funds of state non-budgetary funds of the Russian Federation

P


42909

The added percent (to payment) on the raised funds of state non-budgetary funds of the Russian Federation

P


42918

The accrued expenses connected with attraction of financial resources of state non-budgetary funds of the Russian Federation

P


42919

Calculations for the expenses connected with attraction of financial resources of state non-budgetary funds of the Russian Federation

And


42920

The adjustments increasing the cost of the raised funds of state non-budgetary funds of the Russian Federation

P


42921

The adjustments reducing the cost of the raised funds of state non-budgetary funds of the Russian Federation

And


42922

The added percent (to obtaining) on the raised funds of state non-budgetary funds of the Russian Federation

And


42923

The revaluation increasing the cost of the raised funds of the state non-budgetary funds of the Russian Federation estimated at fair value through profit or loss

P


42924

The revaluation reducing the cost of the raised funds of the state non-budgetary funds of the Russian Federation estimated at fair value through profit or loss

And

430


The raised funds of off-budget funds of subjects of the Russian Federation and local government bodies



43008

The raised funds of off-budget funds of subjects of the Russian Federation and local government bodies

P


43009

The added percent (to payment) on the raised funds of off-budget funds of subjects of the Russian Federation and local government bodies

P

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