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Ministry of Justice

Russian Federation

On December 9, 2015 No. 40028

PROVISION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of November 18, 2015 No. 505-P

Industry standard of financial accounting of the transactions connected with implementation of the property trust management agreement, not credit financial credit institutions

(as amended of the Instruction of the Central bank of the Russian Federation of 17.11.2016 No. 4202-U)

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, Art. 4348, Art. 4357; No. 41, Art. 5639; No. 48, Art. 6699; 2016, No. 1, Art. 23, Art. 46, Art. 50; No. 26, Art. 3891; No. 27, the Art. 4225, the Art. 4273, the Art. 4295) and the solution of the Board of directors of the Bank of Russia (No. 34) the Bank of Russia establishes the minutes of the Board of directors of the Bank of Russia of November 16, 2015 for not credit financial credit institutions located in the territory of the Russian Federation (further - not credit financial credit institutions), procedure for financial accounting of the transactions connected with implementation of the property trust management agreement.

Chapter 1. General provisions

1.1. In This Provision the procedure for financial accounting of the transactions connected with implementation of the property trust management agreement, except for is determined:

transactions with the property received in trust management under the contract with physical person;

transactions with the property received in trust management under the contract with the legal entity not being not credit financial credit institution;

transactions with the property received in trust management according to the trust management agreement of mutual investment fund;

transactions with the property received in trust management according to the trust management agreement of mortgage covering.

1.2. The property delivered in trust management stands apart from other property of the founder of management, and also from property of the trustee. This property affects at the trustee separate balance, and on it independent account is kept.

In case of transactions with transferred to property trust management in written instruments, including in source accounting documents, after name or the name of the trustee the mark of "D. U." becomes.

1.3. Not credit financial credit institutions according to the Chart of accounts of financial accounting in not credit financial credit institutions and the procedure for its application (further - the Chart of accounts) 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 on October 7, 2015 No. 39197 ("the Bulletin of the Bank of Russia" of October 29, 2015 No. 94-95), in number of personal account specify sign of trust management: 0 - own transactions, 1 - transactions of not credit financial credit institutions - founders of management, 2 - transactions of the not credit financial credit institutions performing functions of trustees according to trust management agreements.

Chapter 2. Financial accounting by the founder of management of the transactions connected with implementation of the property trust management agreement

2.1. Not credit financial credit institution - the founder of trust management, except for the acquirer of the securities certifying share of their owner in the property right to the property delivered in trust management (for example, investment shares of mutual investment fund, hypothecation certificates of participation) (further - 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 of the Chart of accounts as though the founder of management managed them independently. Isolation of the assets and liabilities which are in trust management, and also arising on them the income and expenses is provided in analytics by specifying in number of personal account of sign of trust management - 1. The organization of analytics also shall provide separate accounting according to each trust management agreement.

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