INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of October 2, 2017 No. 4555-U

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

1. According to article 4 of the Federal Law of July 10, 2002 No. 86-FZ "About the Central bank the Russian Federation (Bank of Russia)" (The Russian Federation Code, 2002, No. 28, Art. 2790; 2003, No. 2, Art. 157; No. 52, Art. 5032; 2004, No. 27, Art. 2711; No. 31, Art. 3233; 2005, No. 25, Art. 2426; No. 30, Art. 3101; 2006, No. 19, Art. 2061; No. 25, Art. 2648; 2007, No. 1, Art. 9, Art. 10; No. 10, Art. 1151; No. 18, Art. 2117; 2008, No. 42, Art. 4696, Art. 4699; No. 44, Art. 4982; No. 52, Art. 6229, Art. 6231; 2009, No. 1, Art. 25; No. 29, Art. 3629; No. 48, Art. 5731; 2010, No. 45, Art. 5756; 2011, No. 7, Art. 907; No. 27, Art. 3873; No. 43, Art. 5973; No. 48, Art. 6728; 2012, No. 50, Art. 6954; No. 53, Art. 7591, Art. 7607; 2013, No. 11, Art. 1076; No. 14, Art. 1649; No. 19, Art. 2329; No. 27, Art. 3438, Art. 3476, Art. 3477; No. 30, Art. 4084; No. 49, Art. 6336; No. 51, Art. 6695, Art. 6699; No. 52, Art. 6975; 2014, No. 19, Art. 2311, Art. 2317; No. 27, Art. 3634; No. 30, Art. 4219; No. 40, Art. 5318; No. 45, Art. 6154; No. 52, Art. 7543; 2015, No. 1, Art. 4, Art. 37; No. 27, Art. 3958, Art. 4001; No. 29, Art. 4348, Art. 4357; No. 41, Art. 5639; No. 48, Art. 6699; 2016, No. 13, Art. 23, Art. 46, Art. 50; No. 26, Art. 3891; No. 27, Art. 4225, Art. 4273, Art. 4295; 2017, No. 1, Art. 46; No. 14, Art. 1997; No. 18, Art. 2661, Art. 2669; No. 27, Art. 3950; No. 30, the Art. 4456) and the solution of the Board of directors of the Bank of Russia (the minutes of the Board of directors of the Bank of Russia of September 27, 2017 No. 26) to bring in the Provision of the Bank of Russia of February 27, 2017 No. 579-P "About the Chart of accounts of financial accounting for credit institutions and procedure for its application", registered by the Ministry of Justice of the Russian Federation on March 20, 2017 No. 46021, on July 20, 2017 No. 47474, the following changes.

1.1. Add Item 1 with the paragraph of the following content:

"In case of application of this provision credit institutions are guided by the International accounting standards and Explanations of IFRS accepted by IFRS Fund, enacted in the territory of the Russian Federation and also part 12 of article 21 of the Federal Law of December 6, 2011 No. 402-FZ "About financial accounting" (The Russian Federation Code, 2011, No. 50, Art. 7344; 2013, No. 26, Art. 3207; No. 27, Art. 3477; No. 30, Art. 4084; No. 44, Art. 5631; No. 51, Art. 6677; No. 52, Art. 6990; 2014, No. 45, Art. 6154; 2016, No. 22, Art. 3097; 2017, No. 30, the Art. 4440) (further - the Federal Law of December 6, 2011 No. 402-FZ).".

1.2. In appendix:

1.2.1. In the Chart of accounts of financial accounting for credit institutions:

state the account name No. 10603 in the following edition: "Positive revaluation of the securities estimated at fair value through other comprehensive income";

state the account name No. 10605 in the following edition: "Negative revaluation of the securities estimated at fair value through other comprehensive income";

state the account name No. 10622 in the following edition: "Positive revaluation of the shares estimated at fair value through other comprehensive income";

state the account name No. 10623 in the following edition: "Negative revaluation of the shares estimated at fair value through other comprehensive income";

after line of the account No. 10625 to add with lines of the following content:

"

	10626	The increase in fair value of the financial liability caused by change of credit risk	And
	10627	The reduction of fair value of the financial liability caused by change of credit risk	П
	10628	Positive revaluation of the financial assets estimated at fair value through other comprehensive income	П
	10629	Negative revaluation of the financial assets estimated at fair value through other comprehensive income	And
	10630	Provisions under the expected credit losses on the securities estimated at fair value through other comprehensive income	П
	10631	Provisions under the expected credit losses	П

                                                                     ";

after line of the account No. 30126 to add with lines of the following content:

"

	30128	Adjustment of reserves on possible losses	And
	30129	Adjustment of reserves on possible losses	П

                                                                     ";

after line of the account No. 30238 to add with lines of the following content:

"

	30242	Adjustment of reserves on possible losses	And
	30243	Adjustment of reserves on possible losses	П

                                                                     ";

after line of the account No. 30427 to add with lines of the following content:

"

	30428	Adjustment of reserves on possible losses	And
	30429	Adjustment of reserves on possible losses	П

                                                                     ";

after line of the account No. 30607 to add with lines of the following content:

"

	30608	Adjustment of reserves on possible losses	And
	30609	Adjustment of reserves on possible losses	П

                                                                     ";

after line of the account No. 32015 to add with lines of the following content:

"

	32027	Adjustment of reserves on possible losses	And
	32028	Adjustment of reserves on possible losses	П

                                                                     ";

after line of the account No. 32115 to add with lines of the following content:

"

	32116	Adjustment of reserves on possible losses	And
	32117	Adjustment of reserves on possible losses	П

                                                                     ";

after line of the account No. 32211 to add with lines of the following content:

"

	32212	Adjustment of reserves on possible losses	And
	32213	Adjustment of reserves on possible losses	П

                                                                     ";

after line of the account No. 32311 to add with lines of the following content:

"

	32312	Adjustment of reserves on possible losses	And
	32313	Adjustment of reserves on possible losses	П

                                                                     ";

after line of the account No. 32403 to add with lines of the following content:

"

	32407	Adjustment of reserves on possible losses	And
	32408	Adjustment of reserves on possible losses	П

                                                                     ";

after line of the account No. 32505 to add with lines of the following content:

"

	32507	Adjustment of reserves on possible losses	And
	32508	Adjustment of reserves on possible losses	П

                                                                     ";

after line of the account No. 44115 to add with lines of the following content:

"

	44116	Adjustment of reserves on possible losses	And
	44117	Adjustment of reserves on possible losses	П

                                                                     ";

after line of the account No. 44215 to add with lines of the following content:

"

	44216	Adjustment of reserves on possible losses	And
	44217	Adjustment of reserves on possible losses	П

                                                                     ";

after line of the account No. 44315 to add with lines of the following content:

"

	44316	Adjustment of reserves on possible losses	And
	44317	Adjustment of reserves on possible losses	П

                                                                     ";

after line of the account No. 44415 to add with lines of the following content:

"

	44416	Adjustment of reserves on possible losses	And
	44417	Adjustment of reserves on possible losses	П

                                                                     ";

after line of the account No. 44515 to add with lines of the following content:

"

	44516	Adjustment of reserves on possible losses	And
	44517	Adjustment of reserves on possible losses	П

                                                                     ";

after line of the account No. 44615 to add with lines of the following content:

"

	44616	Adjustment of reserves on possible losses	And
	44617	Adjustment of reserves on possible losses	П

                                                                     ";

after line of the account No. 44715 to add with lines of the following content:

"

	44716	Adjustment of reserves on possible losses	And
	44717	Adjustment of reserves on possible losses	П

                                                                     ";

after line of the account No. 44815 to add with lines of the following content:

"

	44816	Adjustment of reserves on possible losses	And
	44817	Adjustment of reserves on possible losses	П

                                                                     ";

after line of the account No. 44915 to add with lines of the following content:

"

	44916	Adjustment of reserves on possible losses	And
	44917	Adjustment of reserves on possible losses	П

                                                                     ";

after line of the account No. 45015 to add with lines of the following content:

"

	45016	Adjustment of reserves on possible losses	And
	45017	Adjustment of reserves on possible losses	П

                                                                     ";

after line of the account No. 45115 to add with lines of the following content:

"

	45116	Adjustment of reserves on possible losses	And
	45117	Adjustment of reserves on possible losses	П

                                                                     ";

after line of the account No. 45215 to add with lines of the following content:

"

	45216	Adjustment of reserves on possible losses	And
	45217	Adjustment of reserves on possible losses	П

                                                                     ";

after line of the account No. 45315 to add with lines of the following content:

"

	45316	Adjustment of reserves on possible losses	And
	45317	Adjustment of reserves on possible losses	П

                                                                     ";

after line of the account No. 45415 to add with lines of the following content:

"

	45416	Adjustment of reserves on possible losses	And
	45417	Adjustment of reserves on possible losses	П

                                                                     ";

after line of the account No. 45515 to add with lines of the following content:

"

	45523	Adjustment of reserves on possible losses	And
	45524	Adjustment of reserves on possible losses	П";

                                                                     ";

after line of the account No. 45615 to add with lines of the following content:

"

	45616	Adjustment of reserves on possible losses	And
	45617	Adjustment of reserves on possible losses	П

                                                                     ";

after line of the account No. 45709 to add with lines of the following content:

"

	45713	Adjustment of reserves on possible losses	And
	45714	Adjustment of reserves on possible losses	П

                                                                     ";

after line of the account No. 45818 to add with lines of the following content:

"

	45820	Adjustment of reserves on possible losses	And
	45821	Adjustment of reserves on possible losses	П

                                                                     ";

after line of the account No. 45918 to add with lines of the following content:

"

	45920	Adjustment of reserves on possible losses	And
	45921	Adjustment of reserves on possible losses	П

                                                                     ";

after line of the account No. 46008 to add with lines of the following content:

"

	46012	Adjustment of reserves on possible losses	And
	46013	Adjustment of reserves on possible losses	П

                                                                     ";

after line of the account No. 46108 to add with lines of the following content:

"

	46112	Adjustment of reserves on possible losses	And
	46113	Adjustment of reserves on possible losses	П

                                                                     ";

after line of the account No. 46208 to add with lines of the following content:

"

	46212	Adjustment of reserves on possible losses	And
	46213	Adjustment of reserves on possible losses	П

                                                                     ";

after line of the account No. 46308 to add with lines of the following content:

"

	46312	Adjustment of reserves on possible losses	And
	46313	Adjustment of reserves on possible losses	П

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