PROVISION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of February 27, 2017 No. 579-P

About the chart of accounts of financial accounting for credit institutions and procedure for its application

This Provision according to article 4 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, the Art. 4225, the Art. 4273, the Art. 4295) (further - the Federal Law of July 10, 2002 No. 86-FZ) and the solution of the Board of directors (the minutes of the Board of directors of February 20, 2017 No. 4) establish the Chart of accounts of financial accounting for credit institutions and procedure for its application.

1. Credit institutions perform financial accounting according to the Chart of accounts of financial accounting for credit institutions and procedure for its application (appendix to this Provision).

2. This Provision becomes effective after 10 days after day of its official publication.

3. From the date of entry into force of this provision to recognize invalid:

Provision of the Bank of Russia of July 16, 2012 No. 385-P "About rules of conducting financial accounting in the credit institutions located in the territory of the Russian Federation", registered by the Ministry of Justice of the Russian Federation on September 3, 2012 No. 25350;

Instruction of the Bank of Russia of September 26, 2012 No. 2884-U "About modification of the Provision of the Bank of Russia of July 16, 2012 No. 385-P "About rules of conducting financial accounting in the credit institutions located in the territory of the Russian Federation", registered by the Ministry of Justice of the Russian Federation on October 15, 2012 No. 25670;

Instruction of the Bank of Russia of September 4, 2013 No. 3053-U "About modification of the Provision of the Bank of Russia of July 16, 2012 No. 385-P "About rules of conducting financial accounting in the credit institutions located in the territory of the Russian Federation", registered by the Ministry of Justice of the Russian Federation on October 15, 2013 No. 30198;

Instruction of the Bank of Russia of November 6, 2013 No. 3107-U "About modification of the Provision of the Bank of Russia of July 16, 2012 No. 385-P "About rules of conducting financial accounting in the credit institutions located in the territory of the Russian Federation", registered by the Ministry of Justice of the Russian Federation on December 9, 2013 No. 30568;

Instruction of the Bank of Russia of November 25, 2013 No. 3121-U "About modification of the Provision of the Bank of Russia of July 16, 2012 No. 385-P "About rules of conducting financial accounting in the credit institutions located in the territory of the Russian Federation", registered by the Ministry of Justice of the Russian Federation on December 23, 2013 No. 30721;

Instruction of the Bank of Russia of December 5, 2013 No. 3134-U "About modification of the Provision of the Bank of Russia of July 16, 2012 No. 385-P "About rules of conducting financial accounting in the credit institutions located in the territory of the Russian Federation", registered by the Ministry of Justice of the Russian Federation on December 27, 2013 No. 30883;

Instruction of the Bank of Russia of July 17, 2014 No. 3326-U "About modification of the Provision of the Bank of Russia of July 16, 2012 No. 385-P "About rules of conducting financial accounting in the credit institutions located in the territory of the Russian Federation", registered by the Ministry of Justice of the Russian Federation on August 7, 2014 No. 33470;

Instruction of the Bank of Russia of August 19, 2014 No. 3365-U "About modification of the Provision of the Bank of Russia of July 16, 2012 No. 385-P "About rules of conducting financial accounting in the credit institutions located in the territory of the Russian Federation", registered by the Ministry of Justice of the Russian Federation on September 2, 2014 No. 33940;

Instruction of the Bank of Russia of December 22, 2014 No. 3501-U "About modification of the Provision of the Bank of Russia of July 16, 2012 No. 385-P "About rules of conducting financial accounting in the credit institutions located in the territory of the Russian Federation", registered by the Ministry of Justice of the Russian Federation on January 28, 2015 No. 35764;

Instruction of the Bank of Russia of December 22, 2014 No. 3503-U "About modification of the Provision of the Bank of Russia of July 16, 2012 No. 385-P "About rules of conducting financial accounting in the credit institutions located in the territory of the Russian Federation", registered by the Ministry of Justice of the Russian Federation on February 9, 2015 No. 35936;

Instruction of the Bank of Russia of March 15, 2015 No. 3597-U "About modification of the Provision of the Bank of Russia of July 16, 2012 No. 385-P "About rules of conducting financial accounting in the credit institutions located in the territory of the Russian Federation", registered by the Ministry of Justice of the Russian Federation on April 1, 2015 No. 36678;

Instruction of the Bank of Russia of April 15, 2015 No. 3623-U "About modification of the Provision of the Bank of Russia of July 16, 2012 No. 385-P "About rules of conducting financial accounting in the credit institutions located in the territory of the Russian Federation", registered by the Ministry of Justice of the Russian Federation on April 28, 2015 No. 37042;

Instruction of the Bank of Russia of June 4, 2015 No. 3659-U "About modification of the Provision of the Bank of Russia of July 16, 2012 No. 385-P "About rules of conducting financial accounting in the credit institutions located in the territory of the Russian Federation", registered by the Ministry of Justice of the Russian Federation on June 17, 2015 No. 37684;

Instruction of the Bank of Russia of June 22, 2015 No. 3685-U "About modification of the Provision of the Bank of Russia of July 16, 2012 No. 385-P "About rules of conducting financial accounting in the credit institutions located in the territory of the Russian Federation", registered by the Ministry of Justice of the Russian Federation on July 16, 2015 No. 38043;

Instruction of the Bank of Russia of September 3, 2015 No. 3775-U "About modification of the Provision of the Bank of Russia of July 16, 2012 No. 385-P "About rules of conducting financial accounting in the credit institutions located in the territory of the Russian Federation", registered by the Ministry of Justice of the Russian Federation on October 21, 2015 No. 39402;

Instruction of the Bank of Russia of October 21, 2015 No. 3826-U "About modification of the Provision of the Bank of Russia of July 16, 2012 No. 385-P "About rules of conducting financial accounting in the credit institutions located in the territory of the Russian Federation", registered by the Ministry of Justice of the Russian Federation on November 12, 2015 No. 39700;

Instruction of the Bank of Russia of November 10, 2015 No. 3846-U "About modification of the Provision of the Bank of Russia of July 16, 2012 No. 385-P "About rules of conducting financial accounting in the credit institutions located in the territory of the Russian Federation", registered by the Ministry of Justice of the Russian Federation on December 2, 2015 No. 39932;

Instruction of the Bank of Russia of November 30, 2015 No. 3863-U "About modification of the Provision of the Bank of Russia of July 16, 2012 No. 385-P "About rules of conducting financial accounting in the credit institutions located in the territory of the Russian Federation", registered by the Ministry of Justice of the Russian Federation on December 18, 2015 No. 40164;

Instruction of the Bank of Russia of July 8, 2016 No. 4065-U "About modification of the Provision of the Bank of Russia of July 16, 2012 No. 385-P "About rules of conducting financial accounting in the credit institutions located in the territory of the Russian Federation", registered by the Ministry of Justice of the Russian Federation on August 4, 2016 No. 43114.

Appendix

to the Provision of the Bank of Russia of February 27, 2017 No. 579-P "About the Chart of accounts of financial accounting for credit institutions and procedure for its application"

The chart of accounts of financial accounting for credit institutions and procedure for its application

See the Chart of accounts of financial accounting for credit institutions and procedure for its application (0.65Mb In original language)

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