It is registered
Ministry of Justice
Russian Federation
On December 21, 2016 No. 44849
of November 17, 2016 No. 4202-U
About modification of the Provision of the Bank of Russia 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"
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 November 11, 2016 No. 31) to bring in the Provision of the Bank of Russia 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", registered by the Ministry of Justice of the Russian Federation on December 9, 2015 No. 40028 ("the Bulletin of the Bank of Russia" of December 25, 2015 No. 119), the following changes.
1.1. To add preamble after the words "Art. 5639" with words "; No. 48, Art. 6699; 2016, No. 1, Art. 23, Art. 46, Art. 50; No. 26, Art. 3891; No. 27, Art. 4225, Art. 4273, Art. 4295".
1.2. To state paragraph two of Item 2.13 in the following edition:
"The cumulative income and expenses connected with the sold (disposed) assets which are in trust management are transferred by the founder of management from the corresponding account of Section 7 of the Chart of accounts (sign of trust management - 1) in correspondence with the corresponding account of Section 7 of the Chart of accounts (sign of trust management - 0) on receipt date to the trustee of money or other compensation from the buyer or for sale date (disposals) of assets. The procedure for transfer of remaining balance is established by not credit financial credit institution in need of standards of the economic actor.".
1.3. Add Item 2.14 with paragraphs of the following content:
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Search in text CTRL-F
If you are guest on our site, you will work in Demo mode. In Demo mode you can see only first page of each document.
With full access you can
Database include more 65000 documents. You can find needed documents using search system.
For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions.
This section provides answers to questions set by users.
The document ceased to be valid since January 1, 2026 according to Item 1 of the Instruction of the Central bank of the Russian Federation of June 30, 2025 No. 7116-U