“Project CENTRAL BANK OF THE RUSSIAN FEDERATION (BANK OF RUSSIA) February 27, 2017 No. 579-P Moscow REGULATIONS On the Chart of Accounts for Credit Institutions and the Procedure for Its Application...”

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CENTRAL BANK OF THE RUSSIAN FEDERATION

(BANK OF RUSSIA)

Moscow

POSITION

About the Chart of Accounts

for credit institutions and the procedure for

applications

This Regulation in accordance with Article 4 of the Federal Law

(Bank of Russia)” (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 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, item 2426; No. 30, item 3101; 2006, No. 19, item 2061; No. 25, item 2648; 2007, No. 1, item 9, item 10; No. 10, 1151; No. 18, 2117; 2008, No. 42, 4696, 4699; No. 44, 4982; No. 52, 6229, 6231; 2009, No. 1, 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. fifty; No. 26, art. 3891; No. 27, art. 4225, Art. 4273, Art. 4295) (hereinafter Federal Law No. 86-FZ of July 10, 2002) and by the decision of the Board of Directors (minutes of the meeting of the Board of Directors of February 20, 2017 No. 4) establishes the Chart of Accounts for credit institutions and the procedure for its application.

1. Credit institutions shall carry out accounting in accordance with the Chart of Accounts for Credit Institutions and the procedure for its application (Appendix to this Regulation).

2. This Regulation shall enter into force 10 days after the date of its official publication.

3. From the date of entry into force of this Regulation, to recognize as invalid:

Regulation of the Bank of Russia dated July 16, 2012 No. 385-P "On the rules for maintaining accounting records in 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;

Bank of Russia Ordinance No. 2884-U, dated September 26, 2012, “On Amendments to Bank of Russia Regulation No. 385-P, dated July 16, 2012, “On Accounting Rules for Credit Institutions Located on the Territory of the Russian Federation”, registered by the Ministry of Justice of the Russian Federation October 15, 2012 No. 25670;

Bank of Russia Ordinance No. 3053-U, dated September 4, 2013, “On Amendments to Bank of Russia Regulation No. 385-P, dated July 16, 2012, “On Accounting Rules for Credit Institutions Located on the Territory of the Russian Federation”, registered by the Ministry of Justice of the Russian Federation Federation October 15, 2013 No. 30198;

Bank of Russia Ordinance No. 3107-U, dated November 6, 2013, “On Amendments to Bank of Russia Regulation No. 385-P, dated July 16, 2012, “On Accounting Rules for Credit Institutions Located on the Territory of the Russian Federation”, registered by the Ministry of Justice of the Russian Federation Federation December 9, 2013 No. 30568;

Bank of Russia Ordinance No. 3121-U dated November 25, 2013 “On Amendments to Bank of Russia Regulation No. 385-P dated July 16, 2012 “On Accounting Rules for Credit Institutions Located in the Russian Federation”, registered by the Ministry of Justice of the Russian Federation December 23, 2013 No. 30721;

Bank of Russia Ordinance No. 3134-U, dated December 5, 2013, “On Amendments to Bank of Russia Regulation No. 385-P, dated July 16, 2012, “On Accounting Rules for Credit Institutions Located on the Territory of the Russian Federation”, registered by the Ministry of Justice of the Russian Federation December 27, 2013 No. 30883;

Bank of Russia Ordinance No. 3326-U, dated July 17, 2014, “On Amendments to Bank of Russia Regulation No. 385-P, dated July 16, 2012, “On Accounting Rules for Credit Institutions Located on the Territory of the Russian Federation”, registered by the Ministry of Justice of the Russian Federation August 7, 2014 No. 33470;

Bank of Russia Ordinance No. 3365-U, dated August 19, 2014, “On Amendments to Bank of Russia Regulation No. 385-P, dated July 16, 2012, “On Accounting Rules for Credit Institutions Located on the Territory of the Russian Federation”, registered by the Ministry of Justice of the Russian Federation September 2, 2014 No. 33940;

Bank of Russia Ordinance No. 3501-U, dated December 22, 2014, “On Amendments to Bank of Russia Regulation No. 385-P, dated July 16, 2012, “On Accounting Rules for Credit Institutions Located on the Territory of the Russian Federation”, registered by the Ministry of Justice of the Russian Federation Federation January 28, 2015 No. 35764;

Bank of Russia Ordinance No. 3503-U, dated December 22, 2014, “On Amendments to Bank of Russia Regulation No. 385-P, dated July 16, 2012, “On Accounting Rules for Credit Institutions Located on the Territory of the Russian Federation”, registered by the Ministry of Justice of the Russian Federation Federation February 9, 2015 No. 35936;

Bank of Russia Ordinance No. 3597-U dated March 15, 2015 “On Amendments to Bank of Russia Regulation No. 385-P dated July 16, 2012 “On Accounting Rules for Credit Institutions Located on the Territory of the Russian Federation”, registered by the Ministry of Justice of the Russian Federation April 1, 2015 No. 36678;

Bank of Russia Ordinance No. 3623-U, dated April 15, 2015, “On Amendments to Bank of Russia Regulation No. 385-P, dated July 16, 2012, “On Accounting Rules for Credit Institutions Located on the Territory of the Russian Federation”, registered by the Ministry of Justice of the Russian Federation Federation April 28, 2015 No. 37042;

Bank of Russia Ordinance No. 3659-U, dated June 4, 2015, “On Amendments to Bank of Russia Regulation No. 385-P, dated July 16, 2012, “On Accounting Rules for Credit Institutions Located on the Territory of the Russian Federation”, registered by the Ministry of Justice of the Russian Federation June 17, 2015 No. 37684;

Bank of Russia Ordinance No. 3685-U, dated June 22, 2015, “On Amendments to Bank of Russia Regulation No. 385-P, dated July 16, 2012, “On Accounting Rules for Credit Institutions Located on the Territory of the Russian Federation”, registered by the Ministry of Justice of the Russian Federation July 16, 2015 No. 38043;

Bank of Russia Ordinance No. 3775-U, dated September 3, 2015, “On Amendments to Bank of Russia Regulation No. 385-P, dated July 16, 2012, “On Accounting Rules for Credit Institutions Located on the Territory of the Russian Federation”, registered by the Ministry of Justice of the Russian Federation Federation October 21, 2015 No. 39402;

Bank of Russia Ordinance No. 3826-U dated October 21, 2015 “On Amendments to Bank of Russia Regulation No. 385-P dated July 16, 2012 “On Accounting Rules for Credit Institutions Located on the Territory of the Russian Federation”, registered by the Ministry of Justice of the Russian Federation November 12, 2015 No. 39700;

Bank of Russia Ordinance No. 3846-U, dated November 10, 2015, “On Amendments to Bank of Russia Regulation No. 385-P, dated July 16, 2012, “On Accounting Rules for Credit Institutions Located on the Territory of the Russian Federation”, registered by the Ministry of Justice of the Russian Federation December 2, 2015 No. 39932;

Bank of Russia Ordinance No. 3863-U, dated November 30, 2015, “On Amendments to Bank of Russia Regulation No. 385-P, dated July 16, 2012, “On Accounting Rules for Credit Institutions Located on the Territory of the Russian Federation”, registered by the Ministry of Justice of the Russian Federation Federation December 18, 2015 No. 40164;

Bank of Russia Ordinance No. 4065-U, dated July 8, 2016, “On Amendments to Bank of Russia Regulation No. 385-P, dated July 16, 2012, “On Accounting Rules for Credit Institutions Located on the Territory of the Russian Federation”, registered by the Ministry of Justice of the Russian Federation Federation August 4, 2016 No. 43114.

Basic concepts and notation:

A - active account;

P - passive account;

SB - Public Joint Stock Company "Sberbank of Russia" (hereinafter - PJSC Sberbank);

OFBU - general fund of banking management;

interbank - relating to transactions between credit institutions, as well as between credit institutions and the Bank of Russia, non-resident banks;

correspondent banks (respondent banks) are credit institutions and (or) non-resident banks that have established correspondent relations with each other.

Accounts for non-residents are specified by the word "non-resident", accounts without the word "non-resident" are used to record the transactions of residents.

Funds transferred in accordance with the reserve requirements of the authorized bodies of other countries A Security deposit of a payment system operator that is not a nationally significant payment system A Settlements on trust management Settlements on trust management Income from trust management Income from trust management Profit from trust management Profit from trust management Foreign currency, checks (including traveler's checks), the nominal value of which is indicated in a foreign currency, sent for collection A Unreceived interest income on loans, deposits, other placed funds, debt obligations (except bills of exchange) and bills of exchange not written off from the balance sheet Unreceived interest income on loans, deposits, other placed funds, debt obligations (except promissory notes) and promissory notes written off the balance sheet due to the impossibility of collection Uncollected interest income on promissory notes written off the balance sheet ii A Principal debt written off due to uncollectibility Debt on interbank loans, deposits and other placed funds written off against provisions for possible losses A Chapter D. Accounts for recording claims and liabilities on derivative financial instruments and other contracts ( transactions), for which settlements and delivery are carried out not earlier than the next day after the date of conclusion of the contract (transaction) Part I. General part

1. This appendix establishes a unified methodological basis for the organization and maintenance of accounting, mandatory for all credit institutions.

2. The main tasks of accounting are:

formation of detailed, reliable and meaningful information about the activities of a credit institution and its property status, necessary for users of accounting (financial) statements;

maintaining a detailed, complete and reliable accounting of all banking operations, the existence and movement of claims and obligations, the use of material and financial resources by a credit institution;

identification of on-farm reserves to ensure the financial stability of a credit institution, to prevent negative results of its activities;

the use of accounting for management decisions.

3. A credit institution develops and approves an accounting policy in accordance with this Appendix and other regulations of the Bank of Russia.

Subject to mandatory approval by the head of the credit institution:

a working chart of accounts for accounting in a credit institution and its subdivisions, based on the Chart of Accounts for credit institutions provided for by this Appendix;

forms of primary accounting documents used to process transactions, with the exception of the forms provided for by Bank of Russia regulations; forms of accounting registers as submitted by the chief accountant of the credit institution, which do not include the standard forms of analytical and synthetic accounting established by this Appendix;

the procedure for settling mutual debts and accounting for intra-bank claims and obligations between branches of a credit institution or between the head office of a credit institution and its branches;

the procedure for conducting individual accounting transactions that do not contradict the legislation of the Russian Federation, as well as the regulations of the Bank of Russia;

methods for valuation of assets and liabilities, as well as methods for valuation of liabilities (claims) for the payment of long-term benefits to employees after the end of employment, not limited to fixed payments, other long-term benefits to employees, severance pay with a maturity of more than 12 months after the end of the annual reporting period in which employees performed labor functions that ensure the right to receive remuneration in the future (hereinafter - the performance period is more than 12 months after the end of the annual reporting period);

methods of accounting for fixed assets, intangible assets, real estate temporarily not used in the main activity, long-term assets intended for sale, stocks, labor and labor objects received under compensation, pledge agreements, the purpose of which is not defined;

the procedure for conducting an inventory of assets and liabilities;

document flow rules and accounting information processing technology, including branches (structural divisions);

the procedure for monitoring intra-bank transactions;

the procedure and frequency of printing on paper documents of analytical and synthetic accounting. In this case, the balance sheet and turnover sheet must be printed out for the last calendar day of each month. Printing on paper of documents of analytical accounting (including personal accounts) is carried out in accordance with paragraph 2.1 of Part III of this Appendix;

other solutions necessary for the organization of accounting.

4. Accounting and storage of accounting documents shall be organized by the head of the credit institution.

The chief accountant of a credit institution is responsible for the formation of an accounting policy, the maintenance of accounting records, and the timely submission of complete and reliable accounting (financial) statements.

The chief accountant ensures that the operations carried out comply with the legislation of the Russian Federation, as well as the regulations of the Bank of Russia, control over the movement of property and the fulfillment of obligations.

The requirements of the chief accountant for documenting transactions and submitting the necessary documents and information to the accounting department are mandatory for all employees of a credit institution.

Without the signature of the chief accountant or officials authorized by him, settlement and cash documents should not be accepted for execution.

5. Accounting records of operations performed on customer accounts, property, claims, obligations and facts of the economic life of credit institutions shall be kept in the currency of the Russian Federation.

6. Accounting for the property of other legal entities held by a credit institution shall be carried out separately from the property owned by it.

7. Accounting records are maintained by a credit institution continuously from the moment of its registration as a legal entity until reorganization or liquidation in accordance with the procedure established by the legislation of the Russian Federation.

8. A credit institution shall keep accounting records of property, banking and business operations by double entry on interrelated accounting accounts included in the working chart of accounting accounts in the credit institution.

Synthetic accounting data must correspond to the turnover and balances of analytical accounting accounts.

9. All operations and results of the inventory are subject to timely reflection in the accounts of accounting without any omissions or exceptions.

10. In the accounting records of credit institutions, current intra-bank operations and operations to account for capital expenditures (hereinafter referred to as capital investments) are accounted for separately.

11. Compliance with this annex must ensure:

fast and accurate customer service;

timely and accurate reflection of banking operations in the accounting and reporting of credit institutions;

prevention of the possibility of shortages, misappropriation of funds, material assets;

reduction of labor costs and funds for banking operations through the use of automation tools;

proper execution of documents emanating from credit institutions, facilitating their delivery and use at their destination, preventing errors and illegal actions in the performance of accounting operations.

12. The chart of accounts for credit institutions and the procedure for its application are based on the principles and qualitative characteristics of accounting set forth in sub-clauses 12.1–12.12 of this clause.

12.1. Business continuity.

This principle assumes that the credit institution will continue its activities in the future and it has no intentions and need for liquidation, significant reduction in activities or operations on unfavorable terms.

12.2. Reflection of income and expenses on the accrual basis.

This principle means that the financial results of transactions (income and expenses) are reflected in the accounting records upon their completion, and not upon the receipt or payment of cash (their equivalents).

Income and expenses are reflected in accounting in the period to which they relate.

12.3. Constancy of accounting rules.

A credit institution must constantly be guided by the same accounting rules, except in cases of significant changes in its activities or changes in the legislation of the Russian Federation that relate to the activities of a credit institution. Otherwise, comparability of data for the reporting period and the previous period must be ensured.

12.4. Caution.

Assets and liabilities, income and expenses should be estimated and reflected in accounting reasonably, with a sufficient degree of caution, so as not to transfer existing risks that potentially threaten the financial position of the credit institution to the next periods.

At the same time, the accounting policy of a credit institution should ensure greater readiness to recognize expenses and liabilities in accounting than possible income and assets, not allowing the creation of hidden reserves (intentional understatement of assets or income and intentional overstatement of liabilities or expenses).

12.5. Timeliness of transactions.

Transactions are recorded in the accounting records on the day they are performed (documents are received), unless otherwise provided by Bank of Russia regulations.

12.6. Separate reflection of assets and liabilities.

Under this principle, asset and liability accounts are valued separately and presented on a gross basis.

12.7. Continuity of the incoming balance.

The balances on balance and off-balance accounts at the beginning of the current reporting period must correspond to the balances at the end of the previous period.

12.8. Priority of content over form.

Transactions are recorded according to their economic substance and not according to their legal form.

12.9. Openness.

Reports must accurately reflect the operations of the credit institution, be understandable to an informed user and free from ambiguity in reflecting the position of the credit institution.

12.10. A credit organization must draw up a consolidated balance sheet and reporting for the credit organization as a whole. The daily balance sheets used in the work of a credit institution are drawn up on the basis of second-order accounts.

12.11. Valuation of assets and liabilities.

Assets are accepted for accounting at their original cost.

Subsequently, in accordance with this Appendix and other regulations of the Bank of Russia, the credit institution's assets are valued (revalued) at fair value, at cost, or by creating provisions for possible losses.

In accounting, the results of valuation (revaluation) of assets are reflected using additional accounts that correct the initial cost of the asset recorded on the main account, or contain information on the valuation (revaluation) of assets recorded on the main account at fair value (hereinafter referred to as the contra account).

Contra accounts are intended to reflect in accounting changes in the initial cost of assets as a result of revaluation at fair value, the creation of reserves in the presence of risks of possible losses, as well as depreciation during operation.

Obligations are reflected in accounting in accordance with the terms of the contract in order to ensure control over the completeness and timeliness of their fulfillment. In cases stipulated by this appendix and other regulations of the Bank of Russia, liabilities are also remeasured at fair value.

The provisions of this subparagraph do not apply to the revaluation of funds in foreign currency and precious metals, as set out in paragraphs 17 and 18 of this part.

The assessment of the shares in the authorized capital of subsidiaries and affiliates, the value of which upon acquisition is expressed in foreign currency, is determined in rubles at the official foreign exchange rate against the ruble established by the Central Bank of the Russian Federation, effective on the date of their reflection on the balance sheet account No. 601 " Participation in subsidiaries and dependent joint-stock companies, mutual investment funds”.

The valuation of shares in the authorized capitals of other legal entities, the value of which upon acquisition is expressed in foreign currency, is determined in rubles at the official foreign exchange rate against the ruble established by the Central Bank of the Russian Federation, effective on the date of their reflection on the balance sheet account No. 602 “Other participation".

12.12. Valuables and documents recorded in balance sheet accounts are not reflected in off-balance sheet accounts, except for the cases provided for by this Appendix and Bank of Russia regulations.

These principles and qualitative characteristics must be observed by the credit institution when developing accounting policies, financial plans (business plans).

13. In the Chart of Accounts for credit institutions, balance sheet accounts of the second order are defined as only active or as only passive or without an account sign.

In the analytical accounting on the accounts of the second order, determined by the List of paired accounts, for which the balance may change to the opposite, given in Appendix 1 to this Appendix, paired personal accounts are opened. It is allowed to have a balance on only one personal account from an open pair - active or passive. At the beginning of a trading day, operations begin on a personal account that has a balance (balance), and in the absence of a balance, from an account corresponding to the nature of the operation. If at the end of the working day a balance (balance) is formed on the personal account that is opposite to the sign of the account, that is, on a passive account - debit or on an active account - credit, then it must be transferred by an accounting entry on the basis of a memorial order 0401108 (form code according to the All-Russian Classifier of Management documentation) (hereinafter referred to as a memorial order) to the corresponding paired personal account for accounting of funds.

If, for some reason, a balance (balance) has formed on both paired personal accounts, it is necessary at the end of the working day to transfer the smaller balance to the account with a larger balance by an accounting entry on the basis of a memorial order, that is, at the end of the working day there should be only one balance - either debit or credit on one of the paired personal accounts.

Accounts that do not have an account sign are introduced to control the timely reflection of transactions to be completed during the business day. As of the end of the day, there should not be any account balances in the daily balance without specifying the sign of the account.

14. Formation at the end of the day in accounting of a debit balance on a passive account or a credit balance on an active account is not allowed.

If, in cases established by the legislation of the Russian Federation, a credit institution accepts orders from customers to debit funds from their bank accounts in excess of the funds available to them, then the orders are paid from these accounts. Since in this case there is an operation of crediting the client's account (hereinafter referred to as the "overdraft"), the resulting debit balance at the end of the day is transferred from bank accounts to accounts for recording loans granted to clients. Such operations are carried out if it is provided for by the bank account agreement.

15. The Chart of Accounts for credit institutions adopts the following structure: chapters, sections, subsections, first-order accounts, second-order accounts.

Based on this, and also taking into account the currency codes, the security key, making the account clear, the Scheme for the designation of personal accounts and their numbering (for main accounts) was determined (Appendix 1 to this Appendix).

Account numbering allows, if necessary, to enter additional personal accounts in the prescribed manner.

Credit institutions have the right to open savings accounts for legal entities and individuals (customers) for a certain period on the same balance sheet account on which it is planned to open a bank account for crediting funds. Spending funds from savings accounts is not allowed. Funds from accumulative accounts upon expiration of the term are transferred to bank accounts of clients issued in accordance with the established procedure. Savings accounts should not be used to delay transfers and violate the current order of payments.

Separate personal accounts for clients may be opened on bank accounts for accounting for operations on the use of funds for capital investments and other purposes. The opening of these accounts and the performance of operations on them are carried out on contractual terms on the same balance sheet account that records operations on bank accounts. Credit institutions exercise control over transactions carried out on said accounts within the limits determined by the legislation of the Russian Federation and relevant agreements.

If budgetary funds are allocated for capital investments, these operations are carried out in accordance with the procedure for conducting operations with budgetary funds.

In the Chart of Accounts for credit institutions, accounts are allocated for accounting for other attracted and placed funds.

These accounts are designed to account for cash, precious metals and securities raised and placed by credit institutions on a repayable basis under agreements other than a bank deposit agreement, a client's bank account and a loan agreement (for example, under loan agreements).

Accounts "Provisions for possible losses" are intended to account for the movement (formation (additional accrual), recovery (reduction) of reserves for possible losses. Passive accounts. Formation (additional accrual) of reserves is reflected in the credit of the accounts "Provisions for possible losses" in correspondence with the accounting account expenses.

The recovery (reduction) of reserves is reflected in the debit of the accounts “Provisions for possible losses” in correspondence with the income account. In addition, write-offs (partial or full) of the book value of uncollectible assets are reflected in the debit of the accounts for recording reserves for possible losses.

Analytical accounting is maintained in the currency of the Russian Federation in the manner determined by the accounting policy of the credit institution. At the same time, analytical accounting should provide information on the created reserves in relation to property objects, as well as other assets (claims), agreements concluded with borrowers and other counterparties, the formation of reserves for which is carried out on an individual basis and for portfolios of homogeneous loans (claims).

If the portfolio of homogeneous loans (claims) includes loans (claims) reflected on different balance sheet accounts of the first order, a personal account (personal accounts) should be opened for each balance sheet account of the first order to reflect the amount of the reserve formed for homogeneous loans (claims) of the corresponding portfolio . A credit institution is entitled, on the basis of the materiality criteria approved in the accounting policy, to open a personal account (personal accounts) on a balance sheet account (balance sheet accounts) of the first order, in which (which) there is a significant volume (volumes) of homogeneous loans (claims) included in the corresponding portfolio.

In the Chart of Accounts for credit institutions, the accounts “Reserves - estimated liabilities of a non-credit nature” are allocated to account for the movement (formation (additional accrual), restoration (reduction) of reserves created in connection with the estimated liabilities of a non-credit nature existing at a credit institution as of the monthly reporting date.

16. In the Chart of Accounts for credit institutions, the account "Cash in transit" is used to record funds sent to other credit institutions or branches of a credit institution and not yet accepted (not credited to the cash desk) by the recipient.

17. Accounts in foreign currency are opened on any accounts of the Chart of Accounts for credit institutions, where transactions in foreign currency can be recorded. At the same time, transactions in foreign currency are recorded on the same second-order accounts on which transactions in rubles are recorded, with the opening of separate personal accounts in the respective currencies.

Operations on accounts in foreign currency are carried out in compliance with the currency legislation of the Russian Federation.

The number of a personal account opened to record transactions in a foreign currency shall include a three-digit code of the corresponding foreign currency in accordance with the All-Russian Classifier of Currencies.

Analytical accounts may be maintained only in foreign currency or in foreign currency and in rubles. Synthetic accounting is conducted only in rubles.

Recalculation of analytical accounting data in foreign currency into rubles (revaluation of funds in foreign currency) is carried out by multiplying the amount of foreign currency by the official exchange rate of foreign currency against the ruble (hereinafter referred to as the official rate) established by the Central Bank of the Russian Federation.

Revaluation of funds in foreign currency is carried out at the beginning of the business day before the transactions on the account (accounts) are reflected. The opening balance at the beginning of the day is subject to revaluation, except for the amounts of advances received and paid and prepayments for goods supplied, work performed and services rendered, recorded on balance sheet accounts for accounting for settlements with non-resident organizations on business transactions.

The daily balance sheet for 31 December is based on the official exchange rates as of 31 December.

When maintaining accounts only in foreign currency, the total of balances on all personal accounts in foreign currencies of the corresponding balance sheet account of the second order should be reflected in accounting registers and in standard forms of analytical and synthetic accounting in rubles at the official rate. These data should be used to reconcile analytical accounting with synthetic accounting.

All banking operations performed by credit institutions in foreign currency must be reflected in the daily balance sheet only in rubles. For additional control and analysis of transactions in foreign currency, credit institutions are allowed to develop special programs and accounting registers.

In the Chart of Accounts, special accounts are allocated for credit institutions to record transactions with non-residents of the Russian Federation. If the account name does not contain the word "non-resident", the account is used to reflect the transactions of residents. The terms "resident", "non-resident" are used in the meaning established by the currency legislation of the Russian Federation.

18. The number of a personal account opened to record transactions in precious metals shall include a three-digit code of the corresponding precious metal in accordance with the Classifier of currencies under intergovernmental agreements used in the banking system of the Russian Federation (the Classifier of clearing currencies).

Analytical accounts for operations with precious metals can only be maintained in accounting units of pure (for gold) or ligature (for silver, platinum and palladium) mass of the metal (hereinafter referred to as the accounting unit of mass) or in accounting units of mass and in rubles.

Synthetic accounting is conducted only in rubles.

When maintaining accounts only in accounting units of mass, the total of balances on all personal accounts in precious metals of the corresponding balance sheet account of the second order should be reflected in accounting registers and in standard forms of analytical and synthetic accounting in rubles at the current discount prices of the Central Bank of the Russian Federation for precious metals ( hereinafter referred to as the discount price for precious metals). These data should be used to reconcile analytical accounting with synthetic accounting.

Assets and liabilities of credit institutions in precious metals (except for precious metals in the form of coins and commemorative medals), as well as balances on off-balance accounts, are reflected in the balance sheet of a credit institution based on discount prices for refined precious metals (gold, silver, platinum, palladium).

The recalculation of analytical accounting data in accounting units of mass into rubles (revaluation of precious metals) is carried out by multiplying the mass of the precious metal by the accounting price of the corresponding refined precious metal.

Revaluation of precious metals is carried out at the beginning of the business day before the transactions on the account (accounts) are reflected. The opening balance at the beginning of the day is subject to revaluation.

The daily balance sheet for 31 December is compiled based on the book prices for the respective refined precious metal in effect as of 31 December.

19. In the section “Operations with securities and derivative financial instruments”, groups of accounts are distinguished by types of operations:

investments in debt obligations (except bills of exchange), investments in equity securities, discounted bills of exchange, securities issued by credit institutions, derivative financial instruments.

First-order accounts are opened for credit institutions' investments in securities, depending on the purpose of the purchase, for discounted promissory notes for groups of entities that have avalized promissory notes (if there is no aval, those that have issued promissory notes), for securities issued by credit institutions, by type of securities.

Investments in securities on second-order accounts are divided into groups of entities - issuers of securities.

Discounted promissory notes, as well as securities issued by credit institutions, are divided according to their maturity.

Accounting for transactions with securities and derivative financial instruments is carried out in accordance with this Appendix and the regulations of the Bank of Russia governing these issues.

20. Accounts (where required) are allocated in the assets and liabilities of the balance according to the terms:

for balance accounts:

poste restante;

for up to 30 days;

for a period of 31 to 90 days;

for a period of 91 to 180 days;

for a period of 181 days to 1 year;

for a period of more than 1 year to 3 years;

for a period of more than 3 years;

for interbank loans and a number of deposit transactions - additional terms for one day and up to 7 days;

on accounts for recording claims and liabilities on derivative financial instruments of Chapter D “Accounts for recording claims and liabilities on derivative financial instruments and other contracts (transactions), under which settlements and delivery are carried out not earlier than the next day after the date of conclusion of the contract (transaction)”:

with a deadline for the next day;

with a deadline of 2 to 7 days;

with a deadline of 8 to 30 days;

with a due date of 31 to 90 days;

with a maturity of 91 days or more.

Amounts are credited to the relevant accounts by maturity at the time of transactions. The terms are determined from the moment of transactions (regardless of what date is indicated in the document, security).

On demand accounts, along with funds subject to return (receipt) on demand (on demand terms), funds are also taken into account that are subject to return (receipt) upon the occurrence of a condition (event) stipulated by the agreement, the specific date of which is unknown ( on the terms “before the occurrence of the condition (event)”).

In cases where the previously established terms for attracting and placing funds are changed, the new terms are calculated by adding (reducing) the days for which the term of the contract is changed (increased (reduced)) to the previously established terms. term is transferred to the account of the second order with a new term.

Accounting for credit transactions (active and passive) is also planned to be kept by owners, commercial, non-commercial organizations.

On the accounts of Chapter A “Balance Accounts” and accounts for recording claims and liabilities on derivative financial instruments of Chapter D “Accounts for recording claims and liabilities on derivative financial instruments and other agreements (transactions) under which settlements and delivery are carried out not earlier than the next day after of the date of conclusion of the agreement (transaction)” accounts by terms are determined based on the actual number of calendar days.

21. The procedure for accounting for operations to form the authorized capital of credit institutions is set out in Bank of Russia regulations.

22. In the Chart of Accounts for credit institutions, an account is allocated for accounting for participants' contributions to the property of a limited liability company.

Participants’ contributions to the property of a limited liability company are made in accordance with Federal Law No. 14-FZ of February 8, 1998 “On Limited Liability Companies” (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 1998, No. 7, Art. 785; No. 28, Art. 3261; 1999, No. 1, article 2; 2002, No. 12, article 1093; 2005, No. 1, article 18; 2006, No. 31, article 3437; No. 52, article 5497; 2008, No. 18, 1941; No. 52, item 6227; 2009, No. 1, item 20; No. 29, item 3642; No. 31, item 3923; No. 52, item 6428;

2010, no. 31, art. 4196; 2011, no. 1, art. 13, Art. 21; No. 29, Art. 4291; No. 30, art. 4576;

No. 49, art. 7040; No. 50, art. 7347; 2012, no. 53, art. 7607; 2013, no. 13, art. 1811;

No. 30, art. 4043; No. 51, art. 6699; 2014, no. 19, art. 2334; 2015, no. 14, art. 2022;

No. 27, art. 4000, Art. 4001; 2016, no. 1, art. 11, art. 29; No. 27, art. 4276, Art. 4293).

Accounting for property contributed as contributions by participants in a limited liability company, depending on its type, is carried out in accordance with this Appendix.

24. The Chart of Accounts for credit institutions provides for accounts for accounting for obligations (claims) to pay short-term employee benefits, post-employment post-employment remuneration obligations limited to fixed payments, and post-employment long-term post-employment remuneration liabilities (claims). activities not limited to fixed payments, obligations (claims) to pay other long-term employee benefits and obligations to pay termination benefits, as well as to reduce (increase) liabilities (increase (decrease) in claims) to pay long-term employee benefits after the end of employment upon revaluation .

25. The Chart of Accounts for credit institutions defines the accounts of property and intra-bank operations of credit institutions.

25.1. Accounting for fixed assets, intangible assets, real estate temporarily unused in the main activity, long-term assets intended for sale, stocks, labor tools and objects of labor received under compensation, pledge agreements, the purpose of which is not defined, is carried out in accordance with the Regulations of the Bank of Russia dated December 22, 2014 No. 448-P “On the accounting procedure for fixed assets, intangible assets, real estate temporarily not used in the main activity, long-term assets intended for sale, stocks, labor and labor items received under compensation, pledge, the purpose of which is not defined, in credit institutions”, registered by the Ministry of Justice of the Russian Federation on February 6, 2015 No. 35917, on November 27, 2015 No. 39890, on July 11, 2016 No. 42803 (hereinafter referred to as Regulation of the Bank of Russia No. 448-P).

The procedure for applying the Chart of Accounts for credit institutions when accounting for lease operations, including financial leases (leasing), is carried out in accordance with Appendix 7 to this Appendix.

25.2. In order to exercise control over the sale (disposal) of the property of a credit institution and to display the results of these operations, accounts for their accounting are specially allocated in the Chart of Accounts for credit institutions.

26. The Chart of Accounts for credit institutions provides for second-order accounts for accounting for income, expenses, profits, losses of a credit institution, and the use of its profits.

Principles and procedure for determining income and expenses reflected in accounting on accounts for accounting for the financial result of the current year, and other aggregate income reflected in accounting on accounts for accounting for additional capital, with the exception of share premium, during the reporting year and the “Report on financial results for the period from January 1 to __________ 20___ are set out in Bank of Russia Regulation No. 446-P dated December 22, 2014 “On the Procedure for Determining Income, Expenses and Other Aggregate Income of Credit Institutions”, registered by the Ministry of Justice of the Russian Federation on February 6, 2015 No. 35910, December 8, 2015 No. 40025 (hereinafter - Bank of Russia Regulation No. 446-P).

27. Each accountant of a credit institution is responsible for performing accounting transactions. The procedure for performing transactions by individual employees is determined by the management of the credit institution. At the same time, individual transactions cannot be performed solely by an accountant, but must be carried out with the additional signature of a controlling employee - an accountant who is entrusted with the responsibility of exercising control over accounting. The list of accounts, transactions on which are subject to additional control, is given in Appendix 3 to this Appendix.

28. All transactions made during a business day are reflected in the daily balance sheet of the credit institution (its branch). The balance must meet the following basic requirements:

compiled according to the accounts of the second order;

for each second-order account, the amounts should be shown separately in the columns: for accounts in rubles; on accounts in foreign currency, expressed in ruble equivalent, and in precious metals at their book value; account total;

for each account of the first order, for a group of these accounts, for sections, for all accounts, totals are displayed;

for a number of active (passive) accounts, the balance sheet shows the amounts on counter accounts and displays the total minus the amounts on counter accounts;

the balance must be legible, the heading must indicate:

the name of the credit institution, the date on which the balance sheet was drawn up, the unit of measurement; numbers and names of sections, groups of accounts of the first order, accounts of the first, second order, accounts for which subtotals are displayed; the total amount of the balance, called the "balance";

debit and credit balances should be shown in one line.

Primary balance sheets (of a credit institution without branches, of each branch) are compiled in rubles and kopecks, summary (consolidated) in the units indicated for the preparation and presentation of reports.

29. Accounts for accounting for deferred tax liabilities and deferred tax assets are allocated in the Chart of Accounts for credit institutions.

Accounting for deferred tax liabilities and deferred tax assets is carried out in accordance with the Regulation of the Bank of Russia dated November 25, 2013 No. 409-P "On the procedure for accounting for deferred tax liabilities and deferred tax assets", registered by the Ministry of Justice of the Russian Federation on December 25, 2013 No. 30814 , and this application.

Part II. Account characteristics

1. This part provides a description of the accounts of the relevant sections of the Chart of Accounts for credit institutions, highlighting the features of accounting for separate first and second order accounts.

Along with the characteristics of the accounts, it is necessary to use the Bank of Russia regulations on banking operations and the procedure for reflecting them in accounting, as well as annexes to this Appendix.

Account No. 102 "Authorized capital of credit organizations"

1.1. Account No. 102 records the authorized capital of credit institutions. Credit institutions established in the form of a joint-stock company keep records on account No. 10207 "Authorized capital of credit institutions established in the form of a joint-stock company", credit institutions established in the form of a limited liability company - on account No. 10208 "Authorized capital of credit institutions created in the form of a limited liability company. Accounts are passive.

The credit of the respective accounts reflects the amounts of receipts to the authorized capital in correspondence with correspondent, bank accounts of clients, accounts for recording property, cash (contributions of individuals), accounts for recording settlements with other creditors on personal accounts of buyers of shares and with other accounts in cases established by the regulations of the Bank of Russia.

The debit of the relevant accounts reflects the amount of the decrease in the authorized capital in the amounts established by the legislation of the Russian Federation.

Federation cases, including:

when the funds of the authorized capital are returned by a credit institution established in the form of a limited liability company to retired participants in correspondence with a cash account (individuals), bank accounts of clients, correspondent accounts when transferring funds to other banks;

when canceling the repurchased shares of the charter capital (shares) in correspondence with the account for the accounting of own shares of the charter capital (shares) repurchased by the credit institution;

when the Bank of Russia makes a decision to reduce the size of the authorized capital of credit institutions to the amount of own funds (capital) or to one ruble in correspondence with the account for accounting for retained earnings (uncovered loss).

The procedure for maintaining analytical accounting for accounts for accounting for the authorized capital is determined by the credit institution.

Account No. 105 "Own shares of the authorized capital (shares) redeemed by a credit institution"

1.2. On account No. 105 “Own shares of the authorized capital (shares) redeemed by a credit institution”, second-order accounts are maintained: in credit institutions established in the form of a joint-stock company - for accounting for repurchased shares, in credit institutions established in the form of a limited liability company, - Accounting for repurchased shares.

Accounts are active.

The debit of the account reflects the amounts of the repurchased shares (shares) of participants without changing the amount of the authorized capital in correspondence with correspondent accounts, bank accounts of clients, accounts for cash accounting (for individuals), for accounting for settlements with other creditors.

The credit of the account reflects the amounts: in case of a decrease in the authorized capital in correspondence with the accounts for the accounting of the authorized capital; when a credit institution sells repurchased shares (shares) to other participants, shareholders in correspondence with correspondent accounts, customer bank accounts, cash account (individuals).

In analytical accounting, credit institutions established in the form of a joint-stock company maintain personal accounts by type of shares, and credit institutions established in the form of a limited liability company maintain one personal account.

Account No. 106 "Additional capital"

1.3. The purpose of the account is to account for additional capital. Accounts No. 10601, No. 10602, No. 10603, No. 10609, No. 10611, No. 10612, No. 10614, No. 10619, No. 10621, No. 10622 and No. 10624 and No. 10625 are active.

Accounts No. 10601 and No. 10611 take into account the increase (decrease) in the value of fixed assets, intangible assets upon revaluation, as well as the decrease (increase) in the value of fixed assets, intangible assets upon recognition of impairment losses (recovery of previously recognized impairment losses). Accounts No. 10601 and No. 10611 correspond with the accounts for accounting for fixed assets, intangible assets, depreciation of fixed assets, intangible assets, as well as with the account for reducing additional capital for deferred income tax.

Account No. 10602 records income in the form of an excess of the placement price of shares (payment for shares) over their nominal value, received when forming and increasing the authorized capital of a credit institution.

For the debit of accounts No. 10601, No. 10602 and No. 10611, amounts are debited only if:

repayment at the expense of funds accounted for on accounts No. 10601 and No. 10611, the amounts of reduction in the value of fixed assets and intangible assets during their revaluation;

transfer of the increase in the value of fixed assets, intangible assets upon revaluation, less the balance on the account for accounting for the decrease in additional capital to deferred income tax, depending on the method approved by the credit institution in the accounting policy of the method of subsequent reflection of the increase in the value of fixed assets and intangible assets upon revaluation to the account at accounting for retained earnings;

directing the amounts recorded on account No. 10602 to increase the authorized capital;

sending the amounts recorded on account No. 10602 to pay off losses.

The procedure for maintaining analytical accounting on accounts No. 10601, No. 10602 and No. 10611 is determined by the credit institution. At the same time, analytical accounting on accounts No. 10601 and No. 10611 should provide information in the context of fixed assets and intangible assets.

Account No. 10603 records the positive revaluation of securities available for sale.

The credit of the account records the excess of the fair value of securities over their book value in correspondence with the accounts for accounting for positive differences in the revaluation of securities available for sale.

The following amounts are debited from the account:

reduction of the positive revaluation of securities available for sale in correspondence with the accounts for accounting for positive differences in the revaluation of securities available for sale;

positive revaluation of securities available for sale upon their disposal (realization) in correspondence with the income account.

Account No. 10605 records the negative revaluation of securities available for sale.

The debit of the account reflects the excess of the book value of securities over their fair value in correspondence with the accounts for recording negative differences in the revaluation of securities available for sale.

The credit of the account reflects the following amounts:

reduction of negative revaluation in correspondence with accounts for accounting for negative revaluation differences of securities available for sale;

negative revaluation of available-for-sale securities upon disposal (realization) in correspondence with an expense account, as well as negative revaluation of available-for-sale debt securities subject to write-off to an expense account if there are signs of them impairment.

The procedure for analytical accounting for accounts No. 10603 and No. 10605 is determined by the credit institution. At the same time, analytical accounting should provide information on state registration numbers or identification numbers of issues of emissive securities, international securities identification codes (ISIN), and on securities that are not emissive or do not have an ISIN code - by issuers.

Account No. 10609 records the amount of deferred income tax in additional capital, which will reduce income tax payable to the budget system of the Russian Federation in future reporting periods. The account corresponds with the accounts for the deferred tax asset for deductible temporary differences or deferred tax liability.

Account No. 10610 records the amount of deferred income tax in additional capital, which will increase the income tax payable to the budget system of the Russian Federation in future reporting periods. The account corresponds with accounts for accounting for a deferred tax liability or a deferred tax asset for deductible temporary differences and with accounts for accounting for the increase in the value of fixed assets and intangible assets upon revaluation.

Account No. 10612 takes into account the decrease in liabilities (increase in claims) of the credit institution for the payment of long-term remuneration to employees upon termination of employment upon revaluation. Account No. 10613 takes into account the increase in liabilities (reduction in claims) of the credit institution for the payment of long-term remuneration to employees upon termination of employment upon revaluation.

The credit of Account No. 10612 reflects the amount of a decrease in liabilities (increase in claims) of a credit institution for the payment of long-term benefits to employees after the end of employment, not limited to fixed payments, due to adjustments determined on the basis of experience and forecast estimates in relation to demographic and financial factors, profitability (profitability ) assets formed from the amounts of payments previously made by a credit institution to a non-state pension fund, an insurance company, in correspondence with accounts for recording obligations (claims) for the payment of long-term employee benefits.

In the debit of account No. 10612, amounts previously accumulated as a result of a decrease in liabilities (increase in claims) of a credit institution to pay long-term employee benefits upon termination of employment upon revaluation are written off in correspondence with accounts for recording obligations (claims) to pay long-term employee benefits.

The debit of account No. 10613 reflects the amounts of an increase in liabilities (reduction of claims) of a credit institution for the payment of long-term benefits to employees after termination of employment, not limited to fixed payments, due to adjustments determined on the basis of experience and forecast estimates in relation to demographic and financial factors, profitability (profitability ) assets formed from the amounts of payments previously made by a credit institution to a non-state pension fund, an insurance company, in correspondence with accounts for recording obligations (claims) for the payment of long-term employee benefits.

In the credit of Account No. 10613, amounts previously accumulated as a result of an increase in liabilities (reduction of claims) of a credit institution to pay long-term employee benefits upon termination of employment upon revaluation are written off in correspondence with accounts for recording obligations (claims) to pay long-term employee benefits.

When a credit institution makes a decision to liquidate obligations (claims) for the payment of long-term benefits to employees upon termination of employment, not limited to fixed payments, and to terminate the relevant contracts with a non-state pension fund, an insurance organization, the balances on accounts No. 10612 and No. 10613, for deducting the balance on the accounts for the reduction (increase) of additional capital for deferred income tax related to obligations (claims) for the payment of remuneration to employees after the end of employment, not limited to fixed payments, are written off to the account for accounting retained earnings (uncovered loss).

At the same time, analytical accounting should provide information on the types of payments and in the context of concluded agreements with a non-state pension fund, an insurance organization.

Account No. 10614 records gratuitous financing provided to the credit institution by shareholders (participants). The credit of the account reflects the received gratuitous financing in correspondence with accounts for the accounting of funds and other accounts, depending on the type of gratuitous financing. The debit of the account reflects the directions of the amounts for the increase in the authorized capital, the repayment of losses.

The procedure for analytical accounting on account No. 10614 is determined by the credit institution.

Account No. 10621 records contributions to the property of a limited liability company. The account corresponds with cash accounts and other accounts, depending on the type of deposit.

The credit of the account reflects the amounts of receipts of contributions made to property in correspondence with cash accounts (when deposits are made by individuals), with correspondent accounts and other accounts, depending on the type of contribution.

The debit of the account reflects the amount of reduction of contributions to property, including those aimed at repaying losses.

The procedure for maintaining analytical accounting for account No. 10621 is determined by the credit institution.

Accounts No. 10619, No. 10620, No. 10622, No. 10623, No. 10624, No. 10625 are designated for accounting for hedging by credit institutions.

The procedure for maintaining analytical accounting on accounts No. 10619, No. 10620, No. 10622, No. 10623, No. 10624, No. 10625 is determined by the credit institution.

Account No. 107 "Reserve Fund"

1.4. The purpose of the account is to account for the funds of the reserve fund. The account is passive.

The credit of the account records the amounts directed to the formation (replenishment) of the reserve fund, in correspondence with the accounts for accounting for last year's profit, retained earnings.

In the debit of the account, amounts are debited when the resources of the reserve fund are used in accordance with the legislation of the Russian Federation.

The procedure for conducting analytical accounting is determined by the credit institution.

Accounts: No. 108 "Retained earnings" No. 109 "Uncovered loss"

1.5. The purpose of the accounts is to account for the amounts of profit not distributed among shareholders (participants) (account No. 10801) and uncovered loss (account No. 10901). Account No. 10801 is passive, account No. 10901 is active.

The credit of Account No. 10801 records the amounts of profit left at the disposal of the credit institution by decision of the annual meeting of shareholders (participants) (with the exception of amounts directed to the reserve fund), dividends not claimed by shareholders within the period established by the legislation of the Russian Federation, the difference between the amount, by which the authorized capital is reduced in connection with the repayment of the loss, and the amount of the repaid loss, as well as, in appropriate cases, the amount of additional capital.

In the debit of account No. 10801, the amounts are written off when retained earnings are sent:

to increase the authorized capital;

to replenish the reserve fund;

to pay off losses;

for the payment of dividends (distributed part of the profit between the participants);

for other purposes in accordance with the legislation of the Russian Federation.

Account No. 10901 records the credit institution's loss reflected in the annual accounting (financial) statements for the corresponding year, until it is covered in accordance with the legislation of the Russian Federation, as well as with Bank of Russia regulations.

The debit of account No. 10901 reflects the amount of loss approved by the annual meeting of shareholders (participants), in correspondence with the account for accounting for the loss of the previous year.

The credit of account No. 10901 reflects the repaid amounts of the loss in correspondence with the accounts for accounting for sources of additional capital, reserve fund, retained earnings, last year's profit, authorized capital.

The credit of account No. 10801 (No. 10901) reflects the excess of the cost of the subsequent resale of own shares (stakes) over the cost of repurchase (acquisition) of these shares (stakes) in correspondence with the account for accounting for cash, for accounting for settlements with other creditors. The debit of account No. 10801 (No. 10901) reflects the excess of the cost of the redemption (acquisition) of shares (stakes) over the cost of the subsequent resale of these shares (stakes) in correspondence with the account for accounting for own shares of the authorized capital (shares) repurchased by the credit institution.

The credit of Account No. 10801 (No. 10901) reflects the excess of the par value of shares (stakes) over the cost of the redemption (acquisition) of shares (stakes) in the event of cancellation of repurchased (acquired) own shares (stakes) in correspondence with the account for accounting for own shares of the authorized capital (shares). The debit of account No. 10801 (No. 10901) reflects the excess of the value of the redemption (acquisition) of shares (stakes) over the nominal value of shares (stakes) in the event of cancellation of repurchased (acquired) own shares (stakes) in correspondence with the account for accounting for own shares of the authorized capital (shares).

Accounts No. 10801 and No. 10901 also make accounting entries related to the correction of identified significant errors in previous years.

The procedure for maintaining analytical accounting on accounts for accounting for retained earnings, uncovered loss is determined in the accounting policy of the credit institution.

Account No. 111 "Dividends (distribution of part of the profit between participants"

1.6. The purpose of the account is to account for the amounts of accrued dividends (the distributed part of the profit between the participants). The account is active.

The debit of account No. 11101 reflects the amounts of accrued interim dividends and dividends accrued by decision of the annual meeting of shareholders (participants) (distributed part of profit between participants), in correspondence with the account for accounting for settlements with shareholders (participants) on dividends (distributed part of profit between participants ).

In the credit of account No. 11101, the amounts of accrued interim dividends and dividends accrued by decision of the annual meeting of shareholders (participants) (distributed part of profit between participants) are written off in correspondence with the account for accounting for retained earnings after the decision of the annual meeting of shareholders (participants) on payment (announcement ) dividends (distribution of part of the profit between the participants).

The procedure for conducting analytical accounting is determined by the credit institution.

Section 2 Cash and Precious Metals

2.1. First order balance sheet account No. 202 “Cash currency and checks (including traveler’s checks), the nominal value of which is indicated in foreign currency” includes second order accounts designed to record the availability and movement of cash belonging to a credit institution in rubles and foreign currency and checks (including traveler's checks), the nominal value of which is indicated in a foreign currency. Accounts are active.

Transactions with foreign currency in cash and checks (including traveler's checks), the nominal value of which is indicated in foreign currency, may be carried out by credit institutions licensed by the Bank of Russia to conduct transactions in foreign currency.

Credit institutions perform cash transactions and carry out their accounting in accordance with the legislation of the Russian Federation, as well as with the regulations of the Bank of Russia, which regulate the general procedure for using cash, conducting cash transactions, as well as transactions for purchase and sale transactions by legal entities and individuals foreign currency, the rules for the transportation, storage of funds, determining the signs of solvency and the rules for the exchange of banknotes and coins of the Bank of Russia.

Cash foreign currency and checks (including traveler's checks), the nominal value of which is indicated in foreign currency, are reflected in analytical accounting in double terms: in foreign currency at its face value and in rubles at the official rate.

In synthetic accounting, these transactions are reflected only in rubles.

Account No. 20202 "Cash desk of credit organizations"

2.2. The purpose of the account is to record cash in rubles and foreign currency held by the operating cash desk of a credit institution (branch) and individual internal structural divisions.

The debit of the account reflects the receipt of cash in rubles and foreign currency on operations in accordance with the regulations of the Bank of Russia.

The credit of the account reflects the write-off of cash in rubles and foreign currency on transactions in accordance with the regulations of the Bank of Russia.

Separate personal accounts are maintained in analytical accounting: for the operating cash desk of a credit institution (branch), for individual internal structural divisions and for storehouses of values, as well as for types of currencies, for accounting for cash issued for cash transactions in post-operational time, on weekends , non-working holidays.

Account No. 20203 "Checks (including traveler's checks), the nominal value of which is indicated in foreign currency"

2.3. The purpose of the account is to record checks (including traveler's checks) belonging to a credit institution, the nominal value of which is indicated in a foreign currency.

The debit of the account reflects the nominal value of checks (including traveler's checks) in foreign currency purchased (paid) by a credit institution (including from individuals), in correspondence with the correspondent accounts of the credit institution, customer bank accounts, cash register and other accounts.

The credit of the account reflects the nominal value of checks (including traveler's checks) in foreign currency sold by a credit institution in correspondence with customer bank accounts, correspondent accounts, cash account, account for sent checks (including traveler's checks), the nominal value of which is indicated in foreign currency, the account for accounting for cash in transit and other accounts.

In analytical accounting, separate personal accounts are maintained by types of checks (including traveler's checks), the nominal value of which is indicated in foreign currency, and types of foreign currencies.

Account No. 20208 "Cash in ATMs and payment terminals"

2.4. The purpose of the account is to account for cash in rubles and foreign currency located in ATMs and payment terminals, and transactions made using these funds.

The debit of the account shows:

cash deposited when loading into ATMs in correspondence with a cash register account, with an account for cash in transit, with accounts for accounting for incomplete transfers and settlements of a credit institution;

cash deposited by customers at ATMs and payment terminals in correspondence with accounts for recording incomplete settlements with payment infrastructure service providers and money transfer operators, with customer bank accounts, with an account for recording funds for settlements by checks, prepaid cards and electronic transfers funds using an electronic means of payment, with an account for accounting for settlements on money transfers and, in established cases, with other accounts.

The credit of the account reflects:

cash issued from ATMs in correspondence with accounts for recording outstanding settlements with payment infrastructure service providers and money transfer operators, with customer bank accounts, with an account for recording funds for settlements with checks, prepaid cards and electronic money transfers using electronic means of payment and, where appropriate, with other accounts;

cash seized from ATMs and payment terminals in correspondence with the cash register account, with accounts for accounting of incomplete transfers and settlements of the credit institution.

Analytical accounting maintains separate personal accounts for each ATM and payment terminal owned by a credit institution and types of currencies.

Account No. 20209 "Cash in transit"

2.5. The purpose of the account is to record cash in rubles and foreign currency sent from the cash desk of a credit institution (branch, internal structural unit) to other credit institutions (branches, internal structural units), its branches and internal structural units, for loading ATMs handed over to the unit of the Bank of Russia until they are credited to the correspondent account of a credit institution and in other cases established by Bank of Russia regulations.

The same account records cash sent from the internal structural divisions of the credit institution and in other cases established by Bank of Russia regulations to the cash desk of the credit institution (branch).

The debit of the account reflects the amounts of cash sent in the above cases in correspondence with the cash register account, as well as the amounts of cash collected the day before and not counted, in correspondence with the account for recording collected cash.

In the credit of the account, amounts are written off when funds are received for their intended purpose, credited to a correspondent or other account of a credit institution.

The procedure for conducting analytical accounting is determined by the credit institution. At the same time, analytical accounting should provide information on each recipient to whom cash was sent, on cash sent to load ATMs, and on types of currencies.

Account No. 20210 "Checks (including traveler's checks), the nominal value of which is indicated in foreign currency, in transit"

2.6. The purpose of the account is to record paid checks (including traveler's checks), the nominal value of which is indicated in foreign currency, sent to other credit institutions, non-resident banks, foreign banks (hereinafter in this clause - banks) or branches of their credit institution.

The account is maintained at the bank that sends checks (including traveler's checks), the nominal value of which is indicated in a foreign currency.

The debit of the account reflects the amounts of checks (including traveler's checks), the nominal value of which is indicated in foreign currency, sent to other banks or branches of your credit institution for payment or for a commission, in correspondence with the account for registering checks (including traveler's checks ), the nominal value of which is indicated in foreign currency.

In the credit of the account, the amounts of sent checks (including traveler's checks), the nominal value of which is indicated in foreign currency, are debited after receipt of documents confirming their receipt by the beneficiary bank, as well as in case of non-acceptance of checks by the bank for payment on the basis of its message with the attachment returned, unpaid checks in correspondence with the accounts of correspondent banks or branches of their credit institution.

Analytical accounting maintains separate personal accounts for each bank, branch of a credit institution to which checks (including traveler's checks) were sent, the nominal value of which is indicated in foreign currency, and by types of foreign currencies.

Precious metals and natural precious stones Account No. 203 "Precious metals"

2.7. Account No. 203 records operations with precious metals in physical form. Accounts no. 20302, no. 20303, no. 20305, no. 20308, no. 20311, no. 20312, no.

Transactions with precious metals in physical form may be performed by credit institutions that have a license or permission from the Bank of Russia to carry out transactions with them.

Credit institutions carry out operations with precious metals and carry out their accounting in accordance with the legislation of the Russian Federation, as well as with the regulations of the Bank of Russia.

Transactions with precious metals are recorded in the balance sheet of the credit institution and on off-balance sheet accounts in rubles at prices for precious metals accepted for accounting purposes and valid on the date the transactions are recorded.

Analytical accounting of operations with precious metals is carried out by types of precious metals (gold, platinum, silver and other metals) in accounting units of pure (for gold) or ligature (for platinum and silver) mass of the metal or in double valuation (in rubles and accounting units of net or ligature mass).

Accounts: No. 20302 "Gold"

2.8. The purpose of the accounts is to record precious metals held in the credit institution's own vaults, as well as those deposited with other credit institutions.

The debit of the accounts reflects the value of precious metals purchased by the credit institution on the terms of physical delivery;

deposited to depersonalized metal accounts when placed on correspondent, deposit accounts, bank accounts of clients of non-credit organizations; when repaying loans issued in precious metals in correspondence with these accounts, as well as the amount of a positive difference from the revaluation of precious metals in correspondence with accounts for accounting for the difference from the revaluation of precious metals.

The credit of the accounts reflects the value of precious metals sold by the credit institution on the terms of physical delivery;

issued from depersonalized metal accounts of customers when withdrawing from correspondent, deposit accounts, bank accounts of customers of non-credit organizations, when issuing loans in precious metals in physical form in correspondence with these accounts, as well as the amount of the negative difference from the revaluation of precious metals in correspondence with accounts for accounting for the difference from the revaluation of precious metals.

In analytical accounting, separate personal accounts are also kept for storages in which precious metal ingots are located.

Account No. 20305 "Precious metals on the way"

2.9. Account No. 20305 records precious metals in transit. Accounting for transactions is carried out similarly to accounting for cash in transit (account No. 20209).

2.10. The purpose of the account is to account for precious metals in coins and commemorative medals.

Accounting operations for precious metals in coins and commemorative medals are carried out on the basis of Bank of Russia regulations.

2.11. The purpose of the accounts is to record transactions on accounts No. 20309 - No. 20321 in accordance with the regulations of the Bank of Russia.

Account No. 204 "Natural gems"

2.12. The purpose of the accounts is to record the presence and movement of natural gems owned by a credit institution.

The procedure and types of transactions with natural precious stones, as well as the accounting procedure for these transactions, are established by the Bank of Russia.

Transactions with natural precious stones may be carried out by credit institutions that have a general license of the Bank of Russia for banking operations and an addendum to the license - Permission to carry out transactions with precious metals and stones.

Operations and transactions with natural precious stones with non-residents are performed by credit institutions only in cases permitted by the legislation of the Russian Federation.

Transactions with natural precious stones performed by a credit institution are recorded in the daily balance sheet on balance and off-balance accounts in rubles at the purchase price, while natural precious stones are recorded in separate personal accounts of the same off-balance accounts on which precious metals are recorded. Accounts are active.

Account No. 20401 "Natural gems"

2.13. The purpose of the account is to account for the reserves of natural gems owned by a credit institution. The account cannot be used to account for natural gems that are stored under storage agreements of third parties, as well as jewelry made from natural gems.

The debit of the account reflects the availability, purchase of natural gems in accordance with the concluded purchase and sale transactions, as well as natural gems transferred for storage to other credit organizations, in correspondence with accounts for accounting settlements with suppliers, correspondent account, cash register account when paying for purchased natural gems for cash, as well as with invoices for recording the shipment of natural gems.

The credit of the account reflects the value of natural gems transferred for sale in accordance with agreements and sent to other vaults, in correspondence with accounts for accounting for natural gems transferred for sale and sent to other vaults.

In analytical accounting, separate personal accounts are maintained for accounting for natural gems by type, as well as those in their own vaults and transferred for storage to other credit organizations.

Account No. 20402 "Natural gemstones transferred for sale"

2.14. The purpose of the account is to account for natural gems transferred for sale in accordance with contracts or for delivery as customer-supplied raw materials for specific orders.

The debit of the account reflects the book value of natural gems intended for sale in accordance with agreements, in correspondence with the account for accounting for natural gems owned by a credit institution.

The credit of the account reflects the value of the sold natural gemstones after receipt of supporting documents on crediting the payment for the sold natural gemstones in correspondence with the account for accounting of settlements with buyers.

Account No. 20403 "Natural gems on the way"

2.15. Account No. 20403 counts natural gems en route. Accounting for transactions is carried out similarly to accounting for cash in transit (account No. 20209).

Account No. 301 "Correspondent accounts"

3.1. Correspondent relations are recorded on account No. 301 of the first order, with separate accounts of the second order for accounting transactions on specific correspondent accounts.

3.2. The purpose of the account is to record the funds of a credit institution and the operations carried out by it. The account is active. Transfers by credit institutions in response to customer orders and business transactions are made through correspondent accounts of credit institutions opened with Bank of Russia divisions. Correspondent sub-accounts for branches of credit institutions are opened on the same accounts.

The debit of the account reflects funds in payment for the authorized capital of the credit institution; payments from the sale of securities;

received and repaid interbank loans; received funds for crediting to bank accounts of customers, to a bank account for payment identification, to deposits of individuals, to deposits of legal entities; the amount of receipts for cash handed over to the divisions of the Bank of Russia; amounts of unexplained destination, which at the time of receipt cannot be posted to other balance accounts; repaid loans by customers of other credit institutions; receipts from other correspondent accounts, the return of required reserves in cases established by the Bank of Russia, as well as receipts from financial and economic operations.

The credit of the account reflects the funds debited from their bank accounts on the orders of clients, from the bank account to identify the payment; issued interbank loans and repaid interbank loans; transfers of funds for the purchase of securities (including by order of the client); money transfers for the purchase of foreign currency (including by order of the client); transfer of unexplained amounts; receiving cash; transfers of funds to pay taxes, to off-budget and other funds, to required reserves, to pay interest and commissions, to other correspondent accounts, as well as for financial and business transactions.

Operations on the correspondent account are reflected in correspondence with the corresponding accounts and are carried out based on the balance of funds, as well as taking into account the amount of the intraday credit limit and the overnight credit established on the correspondent account.

Account No. 30104 "Correspondent accounts of settlement non-banking credit organizations"

3.3. The purpose of the account is to record the funds of settlement non-bank credit institutions and settlement operations performed within the limits of these funds in the prescribed manner. The account is active.

The account is opened on the balance sheet of a settlement non-bank credit institution (hereinafter referred to as the settlement NCO).

The debit of the account reflects the amounts of funds received from settlement participants when they deposited funds with the settlement NBCO;

received from the participants when they repay the loan and pay interest to the settlement NCO; received from the participants when paying for the services of the settlement NBCO; received from other financial and business transactions.

The credit of the account reflects the amounts of funds transferred to the settlement participants when they withdraw funds from the settlement NBCO;

transferred for other financial and business transactions; issued in cash by a settlement NBCO for the payment of remuneration to employees, for travel expenses and other current business needs in accordance with the legislation of the Russian Federation and for replenishment of the operating cash desk in the event that cash servicing of customers is permitted by a settlement NBCO license from the Bank of Russia.

The debit balance on the balance sheet account No. 30104 in the balance sheet of the settlement NBCO must be equal to the credit balance on the personal account of this settlement NBCO in the balance sheet account No. 30103 in the balance sheet of the Bank of Russia.

Correspondent account transactions are reflected in correspondence with the corresponding accounts. In analytical accounting, one personal account is maintained.

3.4. The purpose of the account is to account for funds by settlement centers of payment systems that transfer funds on transactions of payment system participants, including transactions of credit institutions - participants of payment systems with the Bank of Russia, conducted at organized auctions. The account is active.

3.5. The purpose of the account is to record operations on correspondent relations of credit institutions (correspondent banks with correspondent banks). The account is passive.

A correspondent account opened with a correspondent bank for a correspondent bank is a LORO account.

The credit of the account reflects the amounts of money transfers credited to the correspondent account of the respondent bank, in correspondence with the bank accounts of customers, the correspondent account with the Bank of Russia, the correspondent accounts with other credit institutions, the account for recording incomplete money transfers debited from the bank accounts of customers , an account for accounting for incomplete transfers and settlements of a credit institution, an account for accounting for incomplete transfers and settlements on customer bank accounts when making settlements through Bank of Russia divisions, an account for accounting for incomplete settlements with payment infrastructure service providers and money transfer operators, an account for accounting incomplete transfers received from payment systems and to correspondent accounts, accounts for recording intra-bank claims and obligations, other accounts in accordance with the purpose of the payment, the recipient of which is the respondent bank or the sender of which who is the correspondent banker; the amount of cash credited to the correspondent account, in correspondence with the cash register account, with the cash collection account.

The debit of the account reflects the amounts of money transfers transferred from the correspondent account of the respondent bank, in correspondence with the bank accounts of customers, the correspondent account with the Bank of Russia, correspondent accounts with other credit institutions, the account for recording incomplete money transfers debited from the bank accounts of customers , an account for accounting for incomplete transfers and settlements of a credit institution, an account for accounting for incomplete transfers and settlements on customer bank accounts when making settlements through Bank of Russia divisions, an account for accounting for incomplete settlements with payment infrastructure service providers and money transfer operators, an account for accounting incomplete transfers received from payment systems and to correspondent accounts, accounts for recording intra-bank claims and obligations, other accounts in accordance with the purpose of the payment, the recipient of which is the correspondent bank or the sender to which is the bank respondent; the amount of cash issued in correspondence with the cash register account, the cash account in transit.

In analytical accounting, personal accounts are maintained for each correspondent account opened on the basis of an agreement with a respondent bank.

Account No. 30110 “Correspondent accounts with correspondent credit institutions”

3.6. The purpose of the account is to record operations on correspondent relations of credit institutions (correspondent banks with correspondent banks). The account is active.

A correspondent account reflecting operations in the balance sheet of a correspondent bank on a correspondent account opened with a correspondent bank is a NOSTRO account.

The debit of the account reflects the amounts of money transfers credited by the respondent bank to the correspondent account, in correspondence with the bank accounts of customers, with the bank account for payment identification, correspondent account with the Bank of Russia, correspondent accounts with other credit institutions, account for recording incomplete money transfers funds debited from customers' bank accounts, an account for recording incomplete transfers and settlements of a credit institution, an account for recording incomplete transfers and settlements on customer bank accounts when making settlements through Bank of Russia divisions, an account for recording incomplete settlements with payment infrastructure service providers and transfer of funds, an account for recording incomplete transfers received from payment systems and to correspondent accounts, accounts for recording intra-bank claims and obligations, other accounts in accordance with the purpose of the payment, the recipient of which I am is a correspondent bank or whose sender is a respondent bank;

the amount of cash received in correspondence with the cash register account, the account for the account of cash in ATMs and payment terminals, the account for the account of cash in transit.

The credit of the account reflects the amounts of money transfers transferred by the respondent bank from the correspondent account, in correspondence with the bank accounts of customers, with the bank account for payment identification, correspondent account with the Bank of Russia, correspondent accounts of other credit institutions, account for recording incomplete money transfers debited from clients' bank accounts, an account for accounting for incomplete transfers and settlements of a credit institution, an account for accounting for incomplete transfers and settlements for clients' bank accounts when making settlements through Bank of Russia divisions, an account for accounting for incomplete settlements with payment infrastructure service providers and transfer operators funds, an account for recording incomplete transfers received from payment systems and to correspondent accounts, accounts for recording intra-bank claims and obligations, other accounts in accordance with the purpose of the payment, the recipient of which is a correspondent bank or whose sender is a correspondent bank;

the amount of cash issued in correspondence with the cash register account, the cash account in transit.

In analytical accounting, personal accounts are maintained for each correspondent account opened on the basis of an agreement with a correspondent bank.

Account No. 30111 "Correspondent accounts of non-resident banks"

3.7. The purpose of the account is to record funds owned by non-resident banks and held on accounts opened with credit institutions in accordance with the legislation of the Russian Federation, as well as with Bank of Russia regulations. The account is passive.

In analytical accounting, personal accounts are maintained for each non-resident bank, by type of currency.

Account No. 30114 “Correspondent accounts with non-resident banks”

3.8. The purpose of the account is to record funds belonging to a credit institution and on accounts opened with non-resident banks. The account is active.

Account transactions are recorded in accordance with the currency legislation of the Russian Federation and Bank of Russia regulations.

In analytical accounting, personal accounts are maintained for each non-resident bank, by type of currency, as well as by purpose, if this is provided for by agreements with non-resident banks.

3.9. The purpose of the accounts is to record operations on correspondent relations of credit institutions. Accounts No. 30116 and No. 30117 are passive, accounts No. 30118 and No. 30119 are active.

The debit of accounts No. 30118 and No. 30119 reflects the value of precious metals purchased by a credit institution and credited to customer accounts without physical delivery; value of precious metals sent in physical form to back up a correspondent account, interest received in precious metals, forward premiums, swap premiums in correspondence with the respective accounts.

The credit of accounts No. 30118 and No. 30119 reflects the value of precious metals sold by the credit institution, debited from customer accounts without physical delivery; value of precious metals received in physical form when funds are debited from a correspondent account, interest paid in precious metals, forward premiums, swap premiums in correspondence with the respective accounts.

Operations on accounts No. 30116 and No. 30117 are recorded in the opposite order to accounting for transactions made on correspondent accounts with credit institutions.

Account transactions are kept in accordance with the regulations of the Bank of Russia. Operations are performed within the balance of funds on the accounts.

In analytical accounting, accounts are maintained for each correspondent bank.

3.10. The purpose of the accounts is to record funds owned by non-resident banks and on accounts opened with credit institutions in the currency of the Russian Federation. Operations on accounts are performed in accordance with the currency legislation of the Russian Federation and Bank of Russia regulations. Accounts are passive.

Account No. 30125 "Correspondent accounts of non-bank credit organizations engaged in deposit and credit operations"

3.11. The purpose of the account is to record funds, operations and transactions by a non-bank credit institution engaged in deposit and credit operations (hereinafter referred to as NDKO). The account is active.

Operations on the account are carried out in accordance with the requirements of the legislation of the Russian Federation within the framework of activities defined by the license of the Bank of Russia for banking operations, and the regulation of the Bank of Russia on the specifics of prudential regulation of the activities of non-bank credit institutions engaged in deposit and credit operations, and other regulations of the Bank of Russia .

The following amounts are reflected in the debit of the account:

received from legal entities in deposits, in repayment of loans and interest on granted loans and other transactions;

received from the sale of foreign currency;

other funds raised under transactions permitted by the license;

received from other operations on financial and economic activities.

The following amounts are written off in the credit of the account:

deposits, interest on them and other funds returned to legal entities;

directed by NDCOs to repay loans received and return other borrowed funds;

directed to the acquisition of securities, the purchase of foreign currency and the implementation of transactions permitted by the license;

transferred for other financial and business transactions.

Operations carried out on a NDKO correspondent account with a division of the Bank of Russia are reflected in a NDKO correspondent account on the basis of an extract from the NDKO correspondent account with the Bank of Russia on the same calendar date. The balance of funds on the correspondent account with NDKO must be equal to the balance indicated in the extract from the correspondent account of NDKO with the Bank of Russia.

In analytical accounting, one personal account is maintained.

3.12. The purpose of the accounts is to record the movement of required reserves of a credit institution deposited with the Bank of Russia. Accounts are active.

The procedure for depositing required reserves is established by Bank of Russia regulations. Required reserves are accounted for in the currency of the Russian Federation. Accounts for accounting for required reserves are opened only in the balance sheet of the head office of a credit institution.

The debit of the accounts reflects the amounts of money transfers made by the credit institution to a division of the Bank of Russia, and the amounts of the offset between payments due based on the results of regulation on the specified accounts.

The credit of the accounts reflects the amounts of money transfers returned by a division of the Bank of Russia to the correspondent account of a credit institution with the Bank of Russia, and the amounts offset between the due payments based on the results of regulation on the said accounts.

In analytical accounting, one personal account is maintained for each account.

Account No. 30208 “Savings accounts of credit institutions when issuing shares”

3.13. The purpose of the account is to account for funds received as payment for shares issued by a credit institution. The account is active.

A savings account is opened for a credit institution - the issuer after registration of an issue of shares (prospectus) at the place of maintaining a correspondent account in a structural unit of the Bank of Russia.

On the accumulative account, the funds are kept and accounted for until the registration of the report on the results of the share issue.

The debit of the account reflects the amounts of money transfers received as payment for shares:

by bank transfer to a savings account in correspondence with the account for accounting for settlements with other creditors on personal accounts of buyers of shares;

in case of payment for shares in cash, accrued but unpaid dividends in the event of their capitalization, funds debited by order of clients from their bank or correspondent accounts opened with this credit institution in correspondence with the correspondent account of the credit institution with the Bank of Russia.

The following amounts are debited from the credit of the account:

after registration of the report on the results of the issue, when these funds are credited to the correspondent account of the credit institution - issuer with the Bank of Russia simultaneously with their entry into the authorized capital of the credit institution established in the form of a joint-stock company, in correspondence with this correspondent account;

in the event that the issue of securities is declared invalid or the share purchase and sale agreement is terminated during the subscription period, when funds are returned to the persons who contributed them in the process of placing shares, in correspondence with the account for accounting for settlements with other creditors on personal accounts of buyers of shares.

Analytical accounting maintains one personal account in rubles.

Account No. 30210 "Accounts of credit institutions (branches) for cash services of structural divisions"

3.14. The purpose of the account is to account for funds transferred from a correspondent account (correspondent sub-account) to support the cash desks of the structural divisions of a credit institution (branches, additional offices, credit and cash offices) that do not have correspondent sub-accounts with the divisions of the Bank of Russia. The account is active.

The debit of the account reflects the amounts transferred to support the cash desk of the structural divisions of the credit institution, in correspondence with the correspondent account (correspondent sub-account).

The credit accounts are debited:

amounts of cash received by an additional office or a credit and cash office in correspondence with a cash account;

amounts of cash received by the branch in correspondence with an account for recording intra-bank claims and obligations;

amounts returned in cases of non-receipt by a branch, additional office or credit and cash office of cash, in correspondence with a correspondent account (subaccount).

Analytical accounting is kept in the context of accounts opened with Bank of Russia subdivisions for cash services of structural subdivisions of credit institutions.

Account No. 30211 "Funds transferred in accordance with the reserve requirements of the authorized bodies of other countries"

Purpose of the account – cash flow accounting 3.15.

a foreign branch of a credit institution that fulfills reserve requirements in the manner and according to the standards established by the authorized bodies of the countries where this branch is located. The account is active.

The debit of the account reflects the amounts of funds transferred by the foreign branch in accordance with the reserve requirements, the amounts of the offset between the due payments based on the results of regulation on the specified account.

The credit of the account reflects the amounts of money returned by the authorized body of the country where the foreign branch of the credit institution is located, the amount of offset between the due payments based on the results of regulation on the specified account.

Analytical accounting is determined by the credit institution.

Account No. 30213 “Security deposit of a payment system operator that is not a nationally significant payment system”

3.16. The purpose of the account is the accounting by the operator of a payment system that is not a nationally significant payment system of funds (security deposit) deposited to a special account with the Bank of Russia in accordance with Federal Law No. 86-FZ of July 10, 2002. The account is active.

The procedure for conducting analytical accounting is determined by the credit institution. At the same time, analytical accounting should provide information on each payment system that is not a nationally significant payment system, the operator of which is a credit institution.

Account No. 30215 "Contributions to the guarantee fund of the payment system"

3.17. Purpose of the account - accounting by the participant of the payment system of funds (guarantee contributions) contributed to the guarantee fund of the payment system in accordance with the Federal Law of June 27, 2011 No. 161-FZ "On the National Payment System" (Collected Legislation of the Russian Federation, 2011, No. 27 , item 3872; 2012, No. 53, item 7592; 2013, No. 27, item 3477; No. 30, item 4084; No. 52, item 6968; 2014, No. 19, item 2315, item 2317; No. 43, article 5803; 2015, No. 1, article 8, article 14; 2016, No. 27, article 4221, article 4223) (hereinafter - Federal Law of June 27, 2011 No. 161-FZ). The account is active.

At the same time, analytical accounting should provide information on each bank account to which funds are transferred.

Account No. 30218 "Results of payment clearing"

3.18. The purpose of the account is to record, in accordance with Federal Law No. 161-FZ, dated 27 June 2011, the functions of a payment infrastructure service operator, in a credit institution performing the functions of a payment infrastructure service provider, the amounts of instructions of payment system participants included in payment clearing positions, and their execution.

Analytical accounting should provide information on each order of the payment system participants, as well as on the amounts used to ensure the fulfillment of the obligations of the payment system participants of the guarantee fund and (or) the loan provided.

Account No. 30219 “Payment System Guarantee Fund”

3.19. The purpose of the account is to record on separate bank accounts opened in accordance with Federal Law No. 161-FZ of June 27, 2011, the funds of the payment system guarantee fund. The account is passive.

Analytical accounting is maintained on personal accounts for each bank account opened on the basis of a bank account agreement.

Account No. 30220 “Incomplete transfers of funds debited from customer bank accounts”

3.20. The purpose of the account is to record in the credit institution (branch) that is the sender of the amounts of money transfers debited from the accounts of clients, but not transferred on the same day as intended (except for those to be transferred through the divisions of the Bank of Russia). The account is passive.

The credit of the account reflects the amounts of money transfers debited from customer accounts, including from a bank account for payment identification, as well as from correspondent accounts (sub-accounts) of other credit institutions (their branches).

The debit of the account reflects the amounts of transferred funds transfers in correspondence with correspondent accounts (sub-accounts) of credit institutions (branches) - recipients or with an account for recording outstanding settlements with payment infrastructure service providers and money transfer operators, accounts for recording intra-bank claims and obligations on customer transfers, with customer bank accounts in accordance with the purpose of the payment.

The procedure for analytical accounting is determined by the credit institution.

At the same time, analytical accounting should provide information on each transfer in the context of recipients.

3.21. The purpose of the account is to record incomplete transfers and settlements on the credit institution's own payments, including transactions related to cash transfers between credit institutions. Account No. 30221 is active, account No. 30222 is passive.

The credit of accounts reflects:

the amount of funds transfers upon receipt of confirmation of the crediting of the amounts for the intended purpose in correspondence with correspondent accounts (sub-accounts) and other accounts in accordance with the purpose of the payment;

amounts of cash belonging to other credit institutions, including those received upon withdrawal from ATMs, payment terminals and other software and hardware facilities belonging to them, in correspondence with a cash register account;

amounts of cash loaded by another credit institution into ATMs and other software and hardware belonging to the credit institution, in correspondence with the account for recording cash in ATMs and payment terminals;

the amount of money transfers received from other credit institutions, including transactions related to servicing their own ATMs, payment terminals and other software and hardware, in correspondence with a correspondent account (subaccount).

The debit accounts show:

amounts of funds transfers in correspondence with correspondent accounts (sub-accounts) from which they were debited, in case of non-receipt on the same day of the notification of the crediting of the transfer for its intended purpose;

amounts of cash loaded into ATMs and other software and hardware belonging to other credit institutions, in correspondence with the cash register account, with the cash account in transit;

amounts of cash withdrawn by another credit institution from ATMs, payment terminals and other software and hardware facilities belonging to the credit institution in correspondence with the cash account in ATMs and payment terminals;

the amount of money transfers transferred to other credit institutions, including for transactions related to the maintenance of ATMs, payment terminals and other software and hardware belonging to the credit institution, in correspondence with the correspondent account (subaccount).

The procedure for analytical accounting is determined by the credit institution.

At the same time, analytical accounting should provide information on each operation and each transfer (transfers).

3.22. Purpose of the account - accounting in the credit institution (branch) - the sender of the amounts of money transfers debited from the accounts of customers, but not transferred on the same day as intended through the Bank of Russia divisions, as well as the amounts of transfers credited to the correspondent account (subaccount) of the credit institution (branch) in the Bank of Russia, but not credited (listed) on the same day by appointment.

The account is passive.

The credit of the account reflects:

amounts of money transfers debited from customer accounts, including from a bank account for payment identification, as well as from correspondent accounts (sub-accounts) of other credit institutions (their branches);

transfer amounts credited to a correspondent account (subaccount) with the Bank of Russia, but not credited (transferred) on the same day as intended.

The debit of the account shows:

amounts of money transfers transferred from a correspondent account (subaccount) with a division of the Bank of Russia;

amounts of transfers credited (transferred) as intended, in correspondence with the accounts of clients of this credit institution (branch), with a bank account for payment identification, with correspondent accounts (sub-accounts), with accounts for recording intra-bank claims and obligations for clients' transfers, and with others accounts in accordance with the purpose of the payment, the recipient of which is the credit institution itself.

The procedure for analytical accounting is determined by the credit institution.

At the same time, analytical accounting should provide information about each transfer.

Account No. 30224 Funds of authorized banks deposited with the Bank of Russia

3.23. The purpose of the account is to record funds deposited with the Bank of Russia by authorized banks authorized to open and maintain special type C accounts. The account is active.

The deposit of funds by authorized banks is carried out in the manner prescribed by the regulations of the Bank of Russia.

The debit of the account reflects the funds transferred for deposit with the Bank of Russia in correspondence with the correspondent account.

The credit of the account reflects the funds returned by the Bank of Russia after the expiration of the deposit period, in correspondence with the correspondent account.

Account No. 30227 "Customer funds reserved in the course of foreign exchange transactions"

3.24. The purpose of the account is to record transactions with clients for depositing and returning, including early return, the amount of reservation for foreign exchange transactions. The account is passive.

Deposit and return operations with clients, including early return, of reserve amounts for currency operations are recorded in compliance with the currency legislation of the Russian Federation and acts of currency regulation authorities.

The credit of the account reflects the amounts received from clients for making reservation amounts for foreign exchange transactions in correspondence with clients' accounts.

The debit of the account reflects the amounts returned to the accounts of clients, in correspondence with the accounts of clients, with the correspondent account.

Analytical accounting is maintained on personal accounts opened for each client and for each application for making a reservation amount.

Account No. 30228 "Reservation amounts for foreign exchange transactions transferred to the Bank of Russia"

3.25. The purpose of the account is to record deposit and return operations, including early return, of reserve amounts for foreign exchange transactions transferred to the Bank of Russia. The account is active.

Deposit and return transactions, including early return, of reserve amounts for currency transactions are recorded in compliance with the currency legislation of the Russian Federation and acts of currency regulation authorities.

The debit of the account reflects the amounts of reservations for foreign exchange transactions transferred to the Bank of Russia in correspondence with the correspondent account.

The credit of the account reflects the amounts of reservations for foreign exchange transactions returned by the Bank of Russia in correspondence with the correspondent account.

In analytical accounting, one personal account is maintained.

Account No. 30230 "Special bank accounts of non-resident banks in the currency of the Russian Federation"

3.26. The purpose of the account is to account for cash and settlements in the currency of the Russian Federation of non-resident banks in accordance with the currency legislation of the Russian Federation and the regulations of the Bank of Russia. The account is passive.

Analytical accounting maintains personal accounts in rubles for each non-resident bank.

Account No. 30231 "Accounts of non-resident banks in the currency of the Russian Federation"

3.27. The purpose of the account is to account for cash and settlements in the currency of the Russian Federation by non-resident banks, carried out in accordance with the currency legislation of the Russian Federation and the regulations of the Bank of Russia without the use of special bank accounts. The account is passive.

Analytical accounting maintains personal accounts in rubles for each non-resident bank.

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ON THE CHART OF ACCOUNTS FOR CREDIT ORGANIZATIONS AND THE PROCEDURE FOR ITS APPLICATION

CHART OF ACCOUNTS FOR CREDIT ORGANIZATIONS AND THE PROCEDURE FOR ITS APPLICATION

Chart of Accounts for Credit Institutions

Appendix 1. Scheme for the designation of personal accounts and their numbering (for main accounts)
Annex 2. The procedure for applying the chart of accounts for accounting for credit institutions when maintaining accounting records in additional offices of credit institutions (branches)
Annex 3. List of accounts, transactions on which are subject to additional control
Annex 4. Statement of account balances of a credit institution
Annex 5. Turnover sheet for the accounts of a credit institution
Annex 6. Grouping of accounting accounts for drawing up the balance sheet of a credit institution
Annex 7. The procedure for applying the chart of accounts for credit institutions when accounting for lease transactions, including financial lease (leasing)
Annex 8. The procedure for applying the chart of accounts for credit institutions when accounting for investments (investments) in securities and transactions with securities
Appendix 9. The procedure for applying the chart of accounts for credit institutions when accounting for transactions related to the implementation by credit institutions of transactions to acquire the right to claim from third parties the fulfillment of obligations in cash
Appendix 10. Grouping of accounting accounts for compiling a statement of turnover
to reflect events after the reporting date
Annex 11

REGULATIONS OF THE BANK OF RUSSIA ON ACCOUNTING

ON THE PROCEDURE FOR DETERMINING INCOME, EXPENSES AND OTHER COMPREHENSIVE INCOME OF CREDIT INSTITUTIONS

INDUSTRY STANDARD FOR HEDGE ACCOUNTING BY CREDIT INSTITUTIONS

INDUSTRY STANDARD FOR ACCOUNTING BY CREDIT INSTITUTIONS OF OPERATIONS RELATED TO FULFILLMENT OF RESERVE REQUIREMENTS

Explanation on the issue of the Regulation of the Bank of Russia dated 16.07.2012 No. 385-P “On the Rules for Accounting in Credit Organizations located on the territory of the Russian Federation” regarding the opening of special bank accounts by credit organizations to managing organizations to account for the funds of the fund OF MAJOR REPAIRS OF THE OWNERS OF THE PREMISES, IN CONNECTION WITH CHANGES IN THE LEGISLATION OF THE RUSSIAN FEDERATION

EXPLANATIONS ON THE PROCEDURE FOR ACCOUNTING IN CREDIT ORGANIZATIONS OF FEDERAL LOAN BONDS WITH INDEXED PAROF

EXPLANATIONS ON CERTAIN ISSUES RELATED TO THE APPLICATION OF REGULATIONS OF THE BANK OF RUSSIA No. 385-P DATED July 16, 2012 “ON RULES FOR KEEPING ACCOUNTING IN CREDIT INSTITUTIONS LOCATED IN THE TERRITORY OF THE RUSSIAN FEDERATION”

EXPLANATION ON THE ISSUE RELATED TO THE REFLECTION OF NOTARY DEPOSITS IN ACCOUNTING

EXPLANATION ON THE ISSUE RELATED TO THE RECORDING IN THE ACCOUNTING ACCOUNTING OF THE STATE DUTY CHARGED WHEN APPLYING TO JUDICIAL BODIES

INTERPRETATION ON THE ISSUE REGARDING THE ACCOUNTING RECORDING OF PROPERTY TRANSFERRED BY A CREDIT INSTITUTION AS SECURITY FOR THE PERFORMANCE OF OBLIGATIONS FOR THIRD PARTIES

Explanation on the issue related to the exclusion from January 1, 2016 from the account of accounting accounts in credit organizations of balance sheet accounts No. 70612 “Payments from profit after taxation”, No. 70712 “Payments from profit after taxation” (indication of the Bank of Russia dated June 4, 2015 No. 3659-U "ON INTRODUCING AMENDMENTS TO THE REGULATIONS OF THE BANK OF RUSSIA DATED JULY 16, 2012 No. 385-P "ON RULES FOR KEEPING ACCOUNTING IN CREDIT INSTITUTIONS LOCATED IN THE TERRITORY OF THE RUSSIAN FEDERATION")

EXPLANATION ON THE QUESTION OF DETERMINING A BALANCE ACCOUNT FOR OPENING A BANK ACCOUNT OF THE ORGANIZATION DEPENDING ON ITS FORM OF OWNERSHIP

Explanations on certain issues related to the abolition of the chapter “Depot account” plan of accounts of accounting in credit organizations and using the Regulations of the Bank of Russia dated November 13, 2015 No. 503-P “On the procedure for opening and maintaining depository of depot accounts and other accounts”

EXPLANATION ON THE ACCOUNTING PROCEDURE FOR DEPOSITS PLACED WITH THE BANK OF RUSSIA

Answers and clarifications of the Department of Accounting and reporting on issues related to the provision of Bank of Russia dated December 22, 2014 No. 446-P “On the procedure for determining income, expenses and other total income of credit organizations” (hereinafter-the Regulation of the Bank of Russia No. 446-P)

Answers and clarifications of the Department of Accounting and reporting on issues related to the provision of Bank of Russia dated December 22, 2014 No. 446-P “On the procedure for determining income, expenses and other total income of credit organizations” (hereinafter-the Regulation of the Bank of Russia No. 446-P)

Answers and clarifications of the Department of Accounting and reporting on issues related to the provision of Bank of Russia dated December 22, 2014 No. 446-P “On the procedure for determining income, expenses and other total income of credit organizations” (hereinafter-the Regulation of the Bank of Russia No. 446-P)

Answers and clarifications of the Department of Accounting and reporting on issues related to the provision of Bank of Russia dated December 22, 2014 No. 446-P “On the procedure for determining income, expenses and other total income of credit organizations” (hereinafter-the Regulation of the Bank of Russia No. 446-P)

entered into force on January 1, 2013, repealing Regulation No. 302-P. Regulation No. 385-P was updated taking into account the amendments made to it by Directive of the Central Bank of the Russian Federation No. 2884-U dated September 26, 2012.

This provision defines the unified legal and methodological foundations for organizing and maintaining accounting records that are mandatory for all credit institutions in the territory of the Russian Federation.

Following are the main tasks of bank accounting:

Formation of detailed, reliable and meaningful information about the activities of a credit institution and its property status (for management, founders, as well as external users);

Accounting for all financial transactions conducted by the bank, the presence and movement of claims and obligations, the use of material and financial resources by the credit institution;

Identification of on-farm reserves to ensure the financial stability of a credit institution, prevent negative performance results, manage liquidity, etc.

The chart of accounts in credit institutions serves as a tool for the formation of bank balance sheets. It spells out the structure of all bank accounting accounts and the procedure for their use to record financial transactions.

Accounts are divided as follows:

Accounts of the first order, as a rule, serve to account for any enlarged group of financial transactions and are designated by a three-character numeric code (for example, 202), they are rarely used independently;

Second-order accounts are used to record various types of financial transactions within an enlarged group (for example, loans to individuals, as part of a group of credit transactions). They are represented by a five-character numeric code (for example, 20202, where 202 is a first-order account, 20202 is a second-order account) and are used as part of the balance sheet for second-order accounts (bank balance sheet, 101st reporting form).

Accounts can be active, passive or not have this feature.

The balance sheets of credit institutions are formed daily. But in the form of a public reporting form, a monthly consolidated balance sheet is provided (the 101st reporting form is a turnover and balance sheet for second-order accounts).

CENTRAL BANK OF THE RUSSIAN FEDERATION

ABOUT CHART OF ACCOUNTS ACCOUNTING FOR CREDIT

ORGANIZATIONS AND THE PROCEDURE FOR ITS APPLICATION

Chart of Accounts for Credit Institutions

Basic concepts and notation:

A - active account;

P - passive account;

SB - Public Joint Stock Company "Sberbank of Russia" (hereinafter - PJSC Sberbank);

OFBU - general fund of banking management;

interbank - relating to transactions between credit institutions, as well as between credit institutions and the Bank of Russia, non-resident banks;

correspondent banks (respondent banks) - credit institutions and (or) non-resident banks that have established correspondent relations with each other.

Accounts for non-residents are specified by the word "non-resident"; accounts without the word "non-resident9"; used to record transactions of residents.

Chapter A. Balance Sheets

On the new chart of accounts for accounting in credit institutions

The Bank of Russia approved a new Chart of Accounts for credit institutions.

The Regulations on the Chart of Accounts for Accounting in Credit Institutions were sent for registration to the Ministry of Justice of Russia, which should replace the current Regulations approved by the Bank of Russia on July 16, 2012 N 385-P.

In the new Chart of Accounts, in particular, there is no Chapter D "Depo Accounts".

Accounting in credit institutions

Credit institutions have been granted the right to carry out their main activities in the presence of a license. Approval and registration of licenses is the responsibility of the Bank of Russia. Accounting in institutions of the credit line of work is organized on the basis of the Regulation of the Bank of Russia dated February 27, 2017 No. 579-P. This document approved the current Chart of Accounts and the rules for its application. The second basic regulatory document is the Law of December 2, 1990 No. 395-1. It discloses the requirements for banking structures and their divisions, for lending activities, and the accounting procedure.

Rules and features of accounting in credit institutions

The accounting system in banking structures is aimed at streamlining the mechanism for collecting, summarizing and accumulating information about property, all types of obligations and benefits in terms of value. In Art. 40 of Law No. 395-1, the Bank of Russia has the status of an institution empowered to establish and change accounting standards in credit institutions, the rules for compiling reports and applying the Chart of Accounts.

For banks, the formation of correspondence accounts on the basis of double entry is provided. To reflect transactions, account numbers of the first and second order are used, the third level of numerical designations is represented by an individual personal account. All accounts are divided into active and passive, their attribute is indicated in the Chart of Accounts.

In order to preserve information about the ongoing activities of the bank and its results, all information relating to the property assets of the organization must be reflected in the database in electronic format. This measure is designed to create conditions for storing valuable information for 5 years or more. The minimum period of information storage on electronic media is counted from the day the data is entered into the database. The accumulated information should be provided with daily access to authorized persons.

NOTE! To minimize the risk of losing valuable information, it is necessary to create backup copies of the generated databases.

Backup copies of databases must be transferred to the Bank of Russia for storage if one of the following situations occurs:

• the institution is prohibited by the Bank of Russia from carrying out certain transactions;
• the bank is prohibited from opening new deposits to individuals and working with accounts of clients from the category of individuals;
• the threat of insolvency of the institution became the basis for the introduction of measures to prevent bankruptcy.

All credit companies are obligated to record cash-type claims under agreements with the following conditions:

• the bank does not act as a creditor;
• he has an obligation to receive money from the debtor and arrange for their transfer.

IMPORTANT! Art. 42 of Law No. 395-1 establishes the rules for the mandatory audit of the accounting (financial) type of reporting of credit structures. Audit reports are drawn up on the basis of the procedure announced by the Law of December 30, 2008 No. 307-FZ.

In addition to the document, there are requirements to reflect clear answers to a number of mandatory questions:

1. Have the mandatory ratios established by the Bank of Russia been met in the period under review?
2. Does the bank's internal control system and risk management scheme meet the key requirements? In the context of this issue, the hierarchy of subordination of risk management departments, the methods of risk management used and the assessment of the degree of their effectiveness are studied.

REFERENCE! The finished audit report is an addition to the set of financial statements and is submitted along with it to the Bank of Russia when summing up the results of the reporting year.

The deadlines for submitting reporting documentation and the forms used are regulated by the Bank of Russia. When conducting accounting for banking structures, it is typical to reflect the full range of transactions performed on the day they were completed. Correspondences that were made in accounting a day earlier are not subject to adjustment by that date. All changes and corrections of errors using postings must be implemented by the current dates.

It is typical for banks to use the rule of including paid VAT in expenses when deriving the tax base for income tax. This rate applies in lieu of deductions. VAT is allowed to be taken into account in the costs for the category of goods and materials only as materials are issued from storage sites and written off. For fixed assets, personal accounts are opened broken down by depreciation groups.

Banking organizations prepare profit and loss statements on a quarterly basis. The document is drawn up in the ruble equivalent in thousands. Balance forms are filled in rubles with indication of kopecks. Turnover statements, broken down by accounts, are drawn up for each quarter with sums adjusted to the penny.

The objects of accounting in the sphere of work of credit organizations are:

• property;
• institution's obligations;
• business operations.

In order to correctly reflect all the results of activities, banks must draw up a balance sheet on a daily basis. Its purpose is the implementation of operational control, summing up in the short term for internal users and creating a basis for analyzing activities. It is compiled on the basis of second level accounts. When withdrawing balances on monetary resources, foreign currency must be converted into rubles.

The chart of accounts is structurally divided into chapters:

1. Chapter "A", in which the accounts of the balance type are concentrated (for fixing actions with capital, property, cash, settlements with clients).
2. Chapter "B" systematizes the accounts used to record trust management transactions.
3. Chapter "B" contains a list of off-balance sheet accounts.
4. Chapter "D" contains the accounts necessary to account for existing liabilities arising from a derivative financial instrument, subject to settlements and deliveries under the contract on the next day after the conclusion of the transaction or later.

Active types of accounts are used by banks to account for cash at the box office, reflect the movement of property, work on issuing loans, fixing receivables. Passive accounts show the available funds of the organization, the balances of funds on client accounts, the amount of open deposits. The amount of profit can be seen from the results of passive accounts.

NOTE! If in the Chart of Accounts opposite the account number instead of the sign “A” (as active accounts are designated) or “P” (indication of a passive account) there is a dash, then at the end of the day there cannot be a balance on this account.

Analytics in banking structures is carried out using registers on personal accounts, broken down by statements of balances. Personal accounts must be opened for each type of funds or material assets that are subject to accounting. Created personal accounts must be registered. For this, paper journals or electronic databases can be used. To reflect the values, it is necessary to indicate the owner of the funds and their purpose for the personal accounts being opened.

Account numbers contain the following information:

• opening date;
• reflection of the name of the client;
• account identification by name and number;
• details of the contract for opening a specific account;
• the frequency with which statements on this account should be issued;
• the date on which the account is closed;
• special notes.

Personal accounts consist of 20 characters. They designate.

Fesak Polina Alexandrovna, 3rd year student of the Faculty of Accounting and Finance, Kuban State Agrarian University named after I.T. Trubilin, Krasnodar [email protected]

Supervisor: Mullinova Svetlana Alexandrov, Candidate of Economic Sciences, Associate Professor of the Department of Accounting, Kuban State Agrarian University named after I. T. Trubilin, Krasnodar [email protected]

Changes in the Chart of Accounts of Credit Institutions

Annotation. The article discusses the changes in the Chart of Accounts of credit institutions that came into force in the first quarter of 2017. The content of the main changes in the composition of the Chart of Accounts is disclosed. Key words: credit institutions, Chart of Accounts, chapters, annexes, accounting accounts, Russian legislation, the Bank of Russia.

The introduction of the new Chart of Accounts makes it possible to take a new step towards the organization of bank accounting on the way of its advancement to world principles and standards, and to improve the quality of accounting reports. This, in turn, will have a positive effect on the entire process of banking management. Accounting in credit institutions is closely related to accounting in other sectors of the economy. This relationship is determined by the activities of banks for settlement, cash, credit services for legal entities and individuals. Many operations performed by banks are reflected in the accounting of organizations of various forms of ownership. Accounting in any business entity is based on the application of the Chart of Accounts. Banks and non-bank credit institutions are no exception. The Chart of Accounts established by the Order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n “On Approval of the Chart of Accounts for Accounting for the Financial and Economic Activities of Organizations and Instructions for its Application” is not used in credit institutions. Thus, in Art. 57 of Law No. 86FZ “On the Central Bank of the Russian Federation (Bank of Russia)”, it is determined that the rules for conducting banking operations are established by the Bank of Russia, which is the basis of the methodological center for accounting in credit institutions.

The chart of accounts in credit institutions is a system of accounting accounts used in commercial banks, which provides for their list, grouping and numerical designation depending on the objects and purposes of accounting. The chart of accounts is approved by the Bank of Russia and is mandatory for use by all banks and non-bank credit institutions. In February 2017, the Bank of Russia approved Regulation No. 579P "On the Chart of Accounts for Accounting for Credit Institutions and the Procedure for Its Application", which replaced the previously used Regulation No. 385P "On the Rules for Maintaining Accounting in Credit Institutions Located on the Territory of the Russian Federation". Our Regulations include the Chart of Accounts and the procedure for its application. Let us dwell on the significant changes that were made to the above Regulation. The previously used Regulation of the Bank of Russia No. 385P consisted of five chapters: Chapter A. Balance accounts. Chapter B. Trust accounts. Chapter C. Off-balance accounts. Chapter D. Accounts for recording claims and obligations under derivative financial instruments and other agreements (transactions), under which settlements and delivery are carried out not earlier than the next day after the date of conclusion of the agreement (transaction); Chapter D. Depo accounts. 2017

Chapter D was abolished. At the same time, all accounts of the surviving Chapters remained unchanged (with the exception of editing in Chapter A). Thus, accounts 616 "Auxiliary accounts" and 617 "Deferred tax liabilities and deferred tax assets" are now included in the "Auxiliary accounts" subsection.

Changed the characteristics of off-balance accounts 91202 "Miscellaneous valuables and documents" (A) and 91203 "Miscellaneous valuables and documents sent and issued for a report, for a commission"

(BUT). Previously, in accordance with Bank of Russia Regulation No. 385P, account 91202 “Miscellaneous valuables and documents” was used to account for various valuables and documents, as well as non-personalized and personalized payment cards. Currently, this account also includes documented securities stored in the valuables vault. This change is probably caused by the abolition of Chapter D by the need to transfer the characteristics of the accounts included in it to the accounts of other Chapters. I would also like to note the fact that the changes affected the names and numbers of the Annexes to the Chart of Accounts. The title of Appendix 2 “Procedure for the Application of the Chart of Accounts for Credit Institutions in Accounting in Additional Offices of Credit Institutions (Branches)” was completely changed. Appendix 5 to Bank of Russia Regulation No. 385P became Appendix 3 to Bank of Russia Regulation No. 579P. The statement of balances on the accounts of a credit institution became Appendix 4; Regulation of the Bank of Russia No. 579, which has entered into force, now ends with Appendices 10 and 11, which have the following titles “Grouping of accounting accounts for compiling a statement of turnover to reflect events after the reporting date” and “Grouping of accounting accounts for compiling a consolidated statement of turnover to reflect events after the reporting date "respectively. You can also pay attention to the following points that take place. In the Chart of Accounts in credit institutions there are accounts marked (SB). These accounts are used only by the Bank of Russia due to the specifics of its activities, for example, balance accounts 47419 “Settlements with organizations in cash (SB)” - (P), 47420 “Settlements with organizations in cash (SB)” - (A), used, in particular, for accounting of settlements with post offices for amounts of cash received by agencies and branches of the Bank of Russia located in settlements where there are no branches of the Bank of Russia.

The Bank of Russia uses its Accounting Rules in the Bank of Russia and its Chart of Accounts. At the same time, there are a lot of accounts that operate in commercial banks. For example, accounts 47422 "Liabilities on other operations" and 47423 "Requirements on other operations". There are also so-called “antipode accounts” - on the balance sheet of commercial banks there is an active balance account 30102 “Correspondent accounts of credit institutions with the Bank of Russia”, on the balance sheet of cash settlement centers of the Bank of Russia - a passive account 30101. The Bank of Russia Chart of Accounts also has specific accounts, for example, off-balance sheet accounts the first section from numbers 901 to 905 "Banknotes and coins in reserve funds". On these accounts printed, but not put into circulation cash is taken into account. The cash put into circulation is reflected in special accounts for the liabilities of the balance sheet of the Bank of Russia, which makes it one of the largest banks in the country in terms of balance sheet currency. In the end, it can be noted that with the entry into force of the new Regulation of the Bank of Russia No. there are many other (not so significant changes) concerning the changes in the normative document we are considering. But the most important thing is the abolition of Chapter D and the change in the names of the Annexes to the Regulation of the Bank of Russia No. 579P. Keeping track of changes in the legislation of the Russian Federation is one of the main duties of a professional accountant, regardless of the banking, agricultural or other area he is involved in. The lack of timely control over the adoption of new Regulations, Directives and other regulatory legal acts can lead to errors in accounting, which can lead to disciplinary, administrative and even criminal penalties.

Links to sources1. Kuznetsova N.V. Operative study of accounting / N.V. Kuznetsova, A.V. Kuznetsov // Economic analysis: theory and practice. 2007. No. 17. P. 5464.2. Kutovoy N.G. Characteristics of the system of cashless payments in Russia / N.G. Kutovoy, O.V. Zherdeva // New Science: Strategies and Vectors of Development. 2015. No. 51. P. 158160.3. Mullinova S.A., Zyabrova N.P., Levchenko E.V. Accounting and operating techniques in the bank: workshop. Krasnodar, 2016.4. Mullinova S. A. Features of accounting in banks and its differences / S.A. Mullinova, M.V. Lakiza // Modern trends in economics and management: a new look. 2010.S. 5863.5. Bank of Russia Regulation No. 385P, dated July 16, 2012, “On the Rules for Maintaining Accounting in Credit Institutions Located on the Territory of the Russian Federation” (repealed).6. Bank of Russia Regulation No. 579P, dated February 27, 2017, “On the Chart of credit institutions and the procedure for its application” 7. Rodin D. Ya. Development of banking innovations based on the optimization of business processes of a commercial bank / D. Ya. Rodin, L.V. Glukhikh// Financial analytics: problems and solutions. 2013. No. 32. P. 210.8. Sorokina N.A. Accounting and operational equipment in banks / N.A. Sorokina, S.A. Mullinova // Krasnodar, 2015. (3rd edition, revised and supplemented). 9. Simonyants N.N. Formation of investment strategies for the development of Russian commercial banks // Economics: theory and practice. 2008. No. 2 (16). P. 2934.10. Sukhanova E.A. Central Bank of the Russian Federation / E.A. Sukhanova, E.V. Babkina// Economics and society. 2016 .11. Usatova L. V., Seroshtan E. E., Arskaya E. V. Accounting in commercial banks: a tutorial / L. V. Usatova. Moscow: Dashkov i K, 2014. 390 p.12. http://www.cbr.ru13.http://www.consultant.ru

Central Bank of the Russian Federation July 16, 2012 N385-P Regulation On the Rules for Maintaining Accounting in Credit Institutions Located on the Territory of the Russian Federation.

Chart of accounts in KO. Balance accounts (loans by day; % overdue by com.or. located in the federal property, financial organization; Settlements with foreign exchange and stock; settlements with customers for the purchase and foreign currency Separate trust management accounts (active: cash, securities, precious metals, passive: capital in management (founders), income from trust management).

On the Regulations of the Central Bank of the Russian Federation

- 48 l. Separate off-balance accounts: unpaid MC, securities, settlement transactions and documents, credit and leasing transactions.

These Rules establish uniform methodological foundations for the organization and maintenance of accounting, which are binding on all credit institutions located in the territory of the Russian Federation. A credit institution develops and approves an accounting policy in accordance with these Rules and other regulatory acts of the Bank of Russia. Without the signature of the chief accountant or officials authorized by him, settlement and cash documents, financial and credit obligations, executed by documents, are considered invalid and should not be accepted for execution.

The formation at the end of the day in accounting of a debit balance on a passive account or a credit balance on an active account is not allowed. If the KO accepts orders from clients to debit funds from their bank accounts in excess of the funds available to them, then the orders are paid from these accounts. Since in this case there is an operation of crediting the client's account (hereinafter referred to as the "overdraft"), the resulting debit balance at the end of the day is transferred from bank accounts to accounts for recording loans granted to clients. Such operations are carried out if it is provided for by the bank account agreement.

The following structure is adopted in the Chart of Accounts in credit institutions: chapters, sections, subsections, first-order accounts, second-order accounts.

This part provides a description of the accounts of the relevant sections of the Chart of Accounts for accounting in credit institutions, highlighting the features of accounting for individual accounts of the first and second order. Along with the characteristics of the accounts, it is necessary to use the Bank of Russia regulations on banking operations and the procedure for their reflection in accounting, as well as the provisions (procedure) of accounting for certain areas of activity of credit institutions set forth (set out) in the annexes to these Rules.

Applications.

Central Bank of the Russian Federation May 2, 2012 NN78-P Regulation On the Procedure for Submitting to the Bank of Russia an Application for Registration of a Payment System Operator. Establishes the procedure for sending an application for registration of a payment system operator to the Bank of Russia.

Registration application in the form contained in Appendix 1. Applicants who are PS operators and intend to act as an operator of another PS, send an additional registration application to the Bank of Russia (Settlement Regulation Department) in the form contained in Appendix 2.

To confirm the information on the amount of the net assets of the applicant-organization, the documents indicated are submitted. To confirm compliance with the requirements for individuals holding the positions of the sole executive body and chief accountant of the applicant-organization, documents are submitted.

Documents, the volume of which exceeds one sheet, must be bound and numbered in Russian.

Based on the results of consideration by the Bank of Russia of the registration application, the Bank of Russia decides to register the applicant as a PS operator, a payment system operator as an operator of another payment system, or to refuse registration within 30 calendar days. The Bank of Russia issues a certificate of registration of the payment system operator (registration certificate) in the form of Appendix 4.6 (Appendix 5, if as another payment system). The Bank of Russia notifies the applicant (payment system operator) in writing of the refusal to register him as a payment system operator (operator of another payment system) in accordance with Appendix 7. Changes to the register.

Central Bank of the Russian Federation June 9, 2012 N382-P Regulation On the requirements for ensuring information security when making money transfers and on the procedure for the Bank of Russia to exercise control over compliance with the requirements for ensuring information security when making money transfers.

Establishes requirements in accordance with which payment system operators, money transfer operators, bank payment agents, payment infrastructure service providers ensure the protection of information when transferring funds. The money transfer operator ensures that bank payment agents comply with the requirements for ensuring information security, provides control, can involve organizations that have licenses for the technical protection of confidential information and (or) for the development and production of means of protecting confidential information.

Protected information: information on cash balances in bank accounts; information on the balances of electronic DS; information on completed DS transfers; information on payment clearing positions; data of payment card holders; information about the configuration that determines the parameters of the operation of automated systems; personal data.

Requirements for the protection of information on the Internet, requirements for identifying incidents, requirements for improving the information security system, etc.

Compliance with the requirements is ensured by: 1) the choice of organizational measures (determination of responsible persons,) 2) the choice of technical means of information protection.

Requirements at the stages of creation, operation, modernization, decommissioning of information infrastructure facilities. Participation of the information security service in the development and approval of technical specifications for the creation (modernization) of information infrastructure facilities.

The DS transfer operator, the bank paying agent, the payment infrastructure operator ensure: availability of operational documentation for the technical means of information protection used; control of compliance with the requirements of operational documentation; restoration of the functioning of technical means in case of failures. The operator at the stages of operation and decommissioning provides: implementation of the prohibition of unauthorized copying of protected information; protection of backup copies of protected information; destruction of protected information in cases when the specified information is no longer used; destruction of protected information, with the impossibility of recovery.

When accessing protected information: identification, authentication, authorization of their employees, registration of employees' actions, registration of clients' actions using software. For: control of physical access to information infrastructure facilities; prevention of physical impact on computer equipment; registration of access to ATMs, including using video surveillance systems.

Regular updating of versions of technical means. Cryptographic keys are produced by the client (independently), the payment infrastructure service provider and (or) the DS transfer operator.

The order of the client, the payment system participant and the order of the payment clearing center in electronic form can be certified by an electronic signature with analogues of one's own signature, codes, passwords and other means that allow confirming the drawing up of an order by an authorized person.

DS transfer operator, bank paying agent, payment infrastructure service provider ensure: application of organizational information protection measures or use of technical information protection means; informing the information security service about the detection of incidents; response to identified incidents; cause analysis.

To determine the procedure for protecting information, they can use: the provisions of national standards, standards of organizations; results of risk analysis in standards, organizations, the Bank of Russia; provisions of documents determined by payment systems.

The operator ensures that conformity assessment is carried out at least once every two years (Appendix 1).

The Bank of Russia conducts inspections, requests and receives information related to compliance with the requirements for ensuring information security, requires clarification.

Applications: the procedure for conducting conformity assessment and documenting its results; a list of requirements for ensuring the protection of information when making transfers of DS, the fulfillment of which is checked during the conformity assessment.

did not you find what you were looking for? Use the search:

Information of the Bank of Russia dated November 25, 2014 "Clarification on the application of Regulations of the Bank of Russia dated July 16, 2012 N 385-P "On the rules for maintaining accounting in credit institutions located on the territory of the Russian Federation" (as amended by the Instruction of the Bank of Russia dated July 17, 2012) .2014 N 3326-U) in terms of credit institutions taking measures to open new accounts for regional operators, homeowners associations, housing cooperatives and other specialized consumer cooperatives, in connection with a change in the Chart of Accounts in credit institutions dated November 25, 2014 "

Text of the document as of July 2016

INSTRUCTION OF THE CENTRAL BANK OF THE RUSSIAN FEDERATION

To the Chart of Accounts for Accounting in Credit Institutions of Bank of Russia Regulation No. 385-P dated July 16, 2012 "On Accounting Rules in Credit Institutions Located in the Russian Federation" (as amended by Bank of Russia Ordinance No. 3326-U dated July 17, 2014) (hereinafter - Ordinance N 3326-U) to account for the funds of the overhaul fund of owners of premises in accordance with the Housing Code of the Russian Federation, balance accounts N 40604 "Special bank account of a regional operator" and N 40705 "Special bank account of homeowners associations, housing cooperatives" were introduced and other specialized consumer cooperatives.

Please clarify whether there is a need for a credit institution (hereinafter referred to as the Bank) to take measures to change the details of previously opened special bank accounts of customers (regional operators, homeowners associations, housing cooperatives and other specialized consumer cooperatives) in order to form a capital repair fund in order to bring the accounting accounting in accordance with the requirements of Ordinance N 3326-U;

in what form and within what period the Bank is obliged to notify its customers about changes in the details of a special bank account and bring previously opened accounts in accordance with Ordinance N 3326-U.

Instruction N 3326-U came into force and is subject to application from 08/31/2014. Therefore, after 31.08.2014, credit institutions need to take measures to open personal accounts on new balance accounts of the second order for regional operators, homeowners associations, housing cooperatives and other specialized consumer cooperatives to account for the capital repair fund funds, due to changes in the Chart of Accounts, in order to bring accounting records in line with the requirements of Bank of Russia Regulation No. 385-P dated July 16, 2012.

The term and procedure for carrying out these measures, including the form for notifying its customers about changes in bank account details, is determined by the credit institution independently, taking into account the time required for customers to notify payers of contributions for the overhaul of common property in apartment buildings.

As of January 01, 2014, the amendments made to Regulation No. 385-P by two Instructions of the Bank of Russia will come into force: Instruction No. 2884-U dated 26.09.2012 and Instruction No. 3053-U dated 04.09.2013. 385-P - Chart of accounts for accounting in a bank and rules for recording transactions in the accounting of a credit institution. By Regulation No. 486-P of September 2, 2015, the Bank of Russia approved the chart of accounts for accounting in non-credit financial institutions and the procedure for its application.

It spells out the structure of all bank accounting accounts and the procedure for their use to record financial transactions. Corresponding changes have been made to the List of Paired Accounts and Appendix 8 to 385-P Balance of a Credit Organization of the Russian Federation.

525-P - establishes the hedge accounting procedure for credit institutions. Moreover, the Bank of Russia is constantly making changes to the Chart of Accounts for credit institutions, keeping bank employees from getting bored. It should be noted that since 2016, Regulation 385-P is waiting for other large-scale changes.

Official details of the normative act: Regulation of the Central Bank of the Russian Federation dated June 21, 2013 No. 402-P “On the procedure for transferring to tax ... So far, the order is being registered with the Ministry of Justice. The document was registered with the Ministry of Justice on June 17 and entered into force. Many different amendments are made to the chart of accounts, new accounts are added, existing ones are abolished or renamed. In "information" dated February 6, 2015

The Bank of Russia recalled that it had developed a new chart of accounts for non-credit financial institutions.

The rules for accounting in credit institutions located in our country have been updated. This is due to the adoption in 2011 of the Law on the National Payment System, as well as the new Law on Accounting.

As before, the procedure for determining income, expenses, financial results and their reflection in accounting is described. But in the form of a public reporting form, a monthly consolidated balance sheet is provided (the 101st reporting form is a turnover and balance sheet for second-order accounts). We are actively filling the Banking Dictionary, but we cannot keep track of everything at once. If you did not find a description of any term, send us a suggestion and the article will appear in the Banking Dictionary.

Overview of changes to the Regulation of the Central Bank of the Russian Federation No. 385-P from January 1, 2014

The Profit and Loss Statement (PLO) is renamed into the Statement of Financial Results (FFR), “annual report” throughout the text is changed to “annual accounting (financial) statements”. And for those who want to master the profession of a bank accountant to perfection, masterfully coping with tasks of any complexity, ProfBanking invites you to the Master of Accounting in a Bank course. The regulation also applies to the accounting of income and expenses using the discount method.

In this regard, the Central Bank of the Russian Federation considers that it is possible for the bank to subsequently open accounts for the client using the remote banking system based on the will of the client. 03-02-07/2-3 - The Ministry of Finance of the Russian Federation responds to a request from one of the banks about the need to notify the tax authorities about opening depersonalized metal accounts for customers. The Letter contains a link to this resource, as well as recommendations regarding the actions of credit institutions when information is found on this resource about their clients.

Having become acquainted with both the Instructions of the Central Bank of the Russian Federation, it becomes clear the difference between a bank warrant and a memorial one. The document should be studied together with the Order of the Central Bank of the Russian Federation of May 13, 2011 No. OD-355.

The procedure for calculating the key in a personal account is established by this regulatory act of the Bank of Russia. 3n - federal budget funds can be placed on bank deposits in credit institutions if they meet certain requirements. 409-P - provides for the accounting of amounts that can affect the increase or decrease in income tax payable in future reporting periods.

Examples of accounting for deferred tax liabilities and deferred tax assets are given in the Guidelines (Letter of the Central Bank of the Russian Federation No. 257-T).

Banking tests Free mini-test "Savings certificates" Deposit and savings certificates in the Russian Federation are classified as securities. The circulation of certificates of deposit and savings is regulated by the Civil Code of the Russian Federation and the Regulations of the Central Bank of the Russian Federation “On savings and deposits ... Marina, auditor (Moscow region) Review of the video course “Basics of Accounting in a Bank” Let me express my gratitude to you for the training.

Moreover, accounting in banks is a completely unfamiliar area of ​​​​knowledge for me. The training manual contains accounting entries for the main operations of commercial banks. And how is the balance obtained as a result of postings?

It concerns the accounting of credit operations in the bank of various categories of borrowers: legal entities, individual entrepreneurs, individuals, non-residents (except for interbank loans). How is the bank account number generated? What are the grounds for closing a bank account? Does a bank have the right to refuse to open an account for a client? Upon successful completion of the bank test, a Certificate is issued and answers to each test question with links to regulations and comments of a bank specialist become available.

In any case, we are talking about the systematization of information in order to obtain the final result. Understand accounting once and for all! Yes, the Bank of Russia does not let the Bank of Russia get bored and enjoy the well-established accounting of bank accountants. This banking test serves to test knowledge of the procedure for documenting, accounting for cash transactions in a bank and reporting on cash transactions.

Changes are made to the Chart of Accounts of Credit Institutions from August 31, 2014

05/18/2016 As of May 01, 2016, Russian banks have only 6 branches abroad. Sberbank of Russia has one foreign branch in New Delhi (India), VTB has two branches abroad - in Shanghai (PRC) and in New Delhi (India ... 402-P - establishes the procedure for the transfer of completed transaction passports (PS) by authorized banks in electronic form to the tax authorities to perform the functions of currency control agents.

In addition, we have attached the Answers of the Central Bank of the Russian Federation to the questions of banks that arose during the transition from Regulation 302-P to Regulation 385-P. These norms can also be useful today. Official details of the regulatory act: Instruction of the Bank of Russia dated 11.07.2011 No. 2664-U “On banking services for individuals with current accounts in the field ... A similar position was expressed in the Letter of the Ministry of Finance of the Russian Federation dated May 7, 2010 No. 03-02-07 / 1 -226, which is posted on the ProfBanking website along with Letter No. 03-02-07/1-217.

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Regulation of the Bank of Russia No. 385-P On the Rules for Maintaining Accounting in Credit Institutions Located on the Territory of the Russian Federation

entered into force on January 1, 2013, repealing Regulation No. 302-P. Regulation No. 385-P was updated taking into account the amendments made to it by Directive of the Central Bank of the Russian Federation No. 2884-U dated September 26, 2012.

Formation of detailed, reliable and meaningful information about the activities of a credit institution and its property status (for management, founders, as well as external users);

Accounting for all financial transactions conducted by the bank, the presence and movement of claims and obligations, the use of material and financial resources by the credit institution;

Identification of on-farm reserves to ensure the financial stability of a credit institution, prevent negative performance results, manage liquidity, etc.

Accounts of the first order, as a rule, serve to account for any enlarged group of financial transactions and are designated by a three-character numeric code (for example, 202), they are rarely used independently;

Second-order accounts are used to record various types of financial transactions within an enlarged group (for example, loans to individuals, as part of a group of credit transactions). They are represented by a five-character numeric code (for example, 20202, where 202 is a first-order account, 20202 is a second-order account) and are used as part of the balance sheet for second-order accounts (bank balance sheet, 101st reporting form).

The balance sheets of credit institutions are formed daily. But in the form of a public reporting form, a monthly consolidated balance sheet is provided (the 101st reporting form is a turnover and balance sheet for second-order accounts).

CENTRAL BANK OF THE RUSSIAN FEDERATION

POSITION

ABOUT CHART OF ACCOUNTS ACCOUNTING FOR CREDIT

ORGANIZATIONS AND THE PROCEDURE FOR ITS APPLICATION

Chart of Accounts for Credit Institutions

Basic concepts and notation:

A - active account;

P - passive account;

SB - Public Joint Stock Company "Sberbank of Russia" (hereinafter - PJSC Sberbank);

OFBU - general fund of banking management;

interbank - relating to transactions between credit institutions, as well as between credit institutions and the Bank of Russia, non-resident banks;

correspondent banks (respondent banks) are credit institutions and (or) non-resident banks that have established correspondent relations with each other.

Accounts for non-residents are specified by the word "non-resident", accounts without the word "non-resident" are used to record the transactions of residents.

Chapter A. Balance Sheets

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Regulation of the Bank of Russia No. 385-P

Bank of Russia Regulation No. 385-P On the Rules for Maintaining Accounting in Credit Institutions Located on the Territory of the Russian Federation came into force on January 1, 2013, repealing Regulation No. 302-P. Regulation No. 385-P was updated taking into account the amendments made to it by Directive of the Central Bank of the Russian Federation No. 2884-U dated September 26, 2012.

This provision defines the unified legal and methodological foundations for organizing and maintaining accounting records that are mandatory for all credit institutions in the territory of the Russian Federation.

Following are the main tasks of bank accounting:

— formation of detailed, reliable and meaningful information about the activities of a credit institution and its property status (for management, founders, as well as external users);

- accounting of all financial transactions conducted by the bank, the presence and movement of claims and obligations, the use of material and financial resources by the credit institution;

— identification of on-farm reserves to ensure the financial stability of a credit institution, prevent negative performance results, manage liquidity, etc.

The chart of accounts in credit institutions serves as a tool for the formation of bank balance sheets. It spells out the structure of all bank accounting accounts and the procedure for their use to record financial transactions.

Accounts are divided as follows:

- accounts of the first order, as a rule, serve to record any enlarged group of financial transactions and are designated by a three-character digital code (for example, 202), they are rarely used independently;

- second-order accounts are used to record various types of financial transactions within an enlarged group (for example, loans to individuals, as part of a group of credit transactions). They are represented by a five-character digital code (for example, 20202, where 202 is a first-order account, 20202 is a second-order account) and are used as part of the balance sheet for second-order accounts (bank balance sheet, 101st reporting form).

Accounts can be active, passive or not have this feature.

Appendix 6 to 579-P

The balance sheets of credit institutions are formed daily. But in the form of a public reporting form, a monthly consolidated balance sheet is provided (the 101st reporting form is a turnover and balance sheet for second-order accounts).

Regulation of the Bank of Russia No. 385-P On the Rules for Maintaining Accounting in Credit Institutions Located on the Territory of the Russian Federation

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