It is registered
Ministry of Justice
Russian Federation
On December 28, 2016 No. 45012
of December 27, 2016 No. 4247-U
About modification of 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"
1. According to the solution of the Board of directors of the Bank of Russia (the minutes of the Board of directors of the Bank of Russia of December 26, 2016 No. 37) to bring in 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), the following changes.
1.1. Item 6 in paragraph one the word of "part" to exclude.
1.2. State Item 19 in the following edition:
"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.".
1.3. In appendix 1:
state the account name No. 10603 in the following edition: "Positive revaluation of securities, available for sale, or the securities estimated at fair value through other comprehensive income";
state the account name No. 10605 in the following edition: "Negative revaluation of securities, available for sale, or the securities estimated at fair value through other comprehensive income";
after line of the account No. 10625 to add with lines of the following content:
|
|
"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 |
П |
|
|
10628 |
Positive revaluation of the issued loans and bank deposits estimated at fair value through other comprehensive income |
П |
|
|
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 |
П |
|
|
10631 |
Reserves under impairment on the financial assets (except securities) estimated at fair value through other comprehensive income"; |
П |
after line of the account No. 20327 to add with lines of the following content:
|
|
"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 |
П |
|
|
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"; |
П |
after line of the account No. 20616 to add with lines of the following content:
|
|
"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 |
П |
|
|
20620 |
The revaluation reducing the cost of deposits in nonresident banks"; |
П |
after line of the account No. 42322 to add with lines of the following content:
|
|
"42323 |
The revaluation increasing the cost of the raised funds of the physical persons estimated at fair value through profit or loss |
П |
|
|
42324 |
The revaluation reducing the cost of the raised funds of the physical persons estimated at fair value through profit or loss"; |
And |
after line of the account No. 42622 to add with lines of the following content:
|
|
"42623 |
The revaluation increasing the cost of the raised funds of physical persons - the nonresidents estimated at fair value through profit or loss |
П |
|
|
42624 |
The revaluation reducing the cost of the raised funds of physical persons - the nonresidents estimated at fair value through profit or loss"; |
And |
after line of the account No. 42722 to add with lines of the following content:
|
|
"42723 |
The revaluation increasing the cost of the raised funds of the Federal Treasury estimated at fair value through profit or loss |
П |
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