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It is registered

Ministry of Justice

Russian Federation

On March 29, 2017 No. 46158

INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of January 13, 2017 No. 4263-U

About terms and procedure for creation and submission by not credit financial credit institutions to the Bank of Russia of the reporting on transactions with money

(as amended on 13-01-2021)

This Instruction based on article 76.6 of 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, of the Art. 4225, of the Art. 4273, of the Art. 4295) establishes terms and procedure for creation and representation by not credit financial credit institutions (managing companies of investment fund, mutual investment fund and non-state pension fund, insurance companies, insurance brokers, societies of mutual insurance, non-state pension funds, the microfinancial organizations, credit consumer cooperatives, including agricultural credit consumer cooperatives, operators of investment platforms, pawnshops) (further in case of joint mentioning - the organization) in the Bank of Russia of the reporting on transactions with money.

1. This Instruction does not extend to activities of medical insurance companies in the sphere of compulsory medical insurance, activities of managing companies of investment fund, mutual investment fund and non-state pension fund for trust management of the securities, money intended for transactions with securities and (or) the conclusions of the agreements which are derivative financial instruments.

2. Requirements of this Instruction do not extend to the transactions with money performed on the accounts of the organizations opened in the Bank of Russia, in nonresident banks, the transactions reflected in accounts on deposits of the organizations and also on the transactions performed on the personal accounts opened in the federal executive body authorized on implementation in accordance with the legislation of the Russian Federation of law-enforcement functions on ensuring execution of the federal budget, cash servicing of execution of budgets of the budget system of the Russian Federation.

3. The organizations monthly constitute and represent to the Bank of Russia the reporting on transactions with money according to appendix 1 to this Instruction.

4. For the purpose of creation of the reporting on transactions with money of the organization perform coding of transactions with money, including transactions with own means of the organizations.

4.1. For coding of transactions with money codes of the transaction types of qualifiers of the transaction types with money made by the organizations according to types of activity of the organizations, except for currency transactions, made with use of bank accounts of the organizations are used (further - codes of transaction types) (appendix 2 to this Instruction).

For coding of the currency transactions made with use of bank accounts of the organizations codes of transaction types from the list of codes of transaction types given in appendix 1 to the Instruction of the Bank of Russia of August 16, 2017 No. 181-I "About procedure for representation by residents and nonresidents to authorized banks of supporting documents and information when implementing currency transactions, about single forms of accounting and the reporting under currency transactions, procedure and terms of their representation", registered by the Ministry of Justice of the Russian Federation on October 31, 2017 No. 48749, on December 7, 2017 No. 49152, on September 17, 2018 No. 52167 are used (further - the Instruction of the Bank of Russia No. 181-I) (further - codes of types of currency transactions).

4.2. The transaction type code (code of type of currency transaction) is assigned:

each transaction made with use of bank accounts of the organizations, including the bank accounts opened in non-bank credit institutions, and fixed in settlement (payment) documents, statements from personal accounts according to bank accounts of the organizations;

each operation with cash performed through cash desk of the organizations.

4.3. Coding of transactions is performed on the basis of the documents connected with carrying out transactions with money including contracts (agreements, agreements, accounts, other documents which are the basis for carrying out transactions (or their copies, statements from them), settlement (payment) documents, statements from personal account according to bank accounts of the organizations received from credit institution, cash documents and other documents stipulated by the legislation the Russian Federation and regulations of the Bank of Russia (further - documents of internal accounting).

4.4. The procedure for fixation of codes of transaction types (codes of types of currency transactions) in the documents created on papers and (or) in electronic form allowing to establish unambiguously the settlement (payment), cash document based on which the corresponding transaction is performed is established by the internal document of the organization.

4.5. The organizations based on documents of internal accounting create in electronic form data on transactions of the organizations by each transaction made with use of the bank account of the organization (appendix 3 to this Instruction) and which is carried out through cash desk of the organization (appendix 4 to this Instruction) (further - data on transactions).

The procedure for forming of data on transactions is established by the organizations independently in internal documents of the organizations.

At the discretion of the organizations data on transactions can be added with other information.

5. The reporting on transactions with money is submitted in the Bank of Russia according to the order of interaction of the Bank of Russia with not credit financial credit institutions determined based on parts one and the eighth article 76.9 of 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; 2016, No. 27, Art. 4225).

6. This Instruction becomes effective after 10 days after day of its official publication.

7. The reporting on transactions with money is constituted and it is represented starting with the reporting for the accounting period following the date of entry into force of this Instruction.

8. From the date of entry into force of this Instruction to declare invalid the Instruction of the Bank of Russia of July 9, 2015 No. 3719-U "About the reporting of not credit financial credit institutions on transactions with money", registered by the Ministry of Justice of the Russian Federation on August 6, 2015 No. 38397 ("the Bulletin of the Bank of Russia" of August 20, 2015 No. 69).

Chairman of the Central bank of the Russian Federation

E. S. Nabiullina

Appendix 1

to the Instruction of the Central bank of the Russian Federation of January 13, 2017 No. 4263-U "About terms and procedure for creation and submission by not credit financial credit institutions to the Central bank of the Russian Federation of the reporting on transactions with money"

Recommended sample


Identification taxpayer number

(INN)

Primary state registration number

(PSRN/PSRNSP)




The reporting on transactions with money of the not credit financial credit institutions which are the microfinancial organizations, credit consumer cooperatives, including agricultural credit consumer cooperatives, operators of investment platforms, pawnshops

The full (reduced) name of not credit financial credit institutions

________________/_________________

Postal address __________________________________________________________


Code on OKUD 0420001

Monthly


Data on type of activity of not credit financial credit institution


Code of core activity

Codes of other types of activity


1

2


Sign of the zero report


Section 1. The transactions made with use of bank accounts of not credit financial credit institution


Credit institution (branch of credit institution)


Registration number (sequence number)

Abbreviated name


1

2




1.1. Types and transaction amounts made according to bank accounts of not credit financial credit institution

thousands of units of currency

Transaction type code

Transaction amount

Russian ruble (643)

US dollar (840)

euro (978)

...

write-off

transfer

write-off

transfer

write-off

transfer

write-off

transfer

1

2

3

4

5

6

7

...

...

1.1.1. Transactions with residents - legal entities










...









1.1.2. Transactions with residents - individual entrepreneurs










...









1.1.3. Transactions with residents - physical persons










...









1.1.4. Transactions with nonresidents - legal entities

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