INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of January 23, 2018 No. 4700-U

About distinctive signs when numbering accounts of the bodies performing opening and maintaining personal accounts of the organizations, not being participants of budget process, peasant farms, including individual entrepreneurs, and when numbering accounts of the budget and autonomous institutions opened in divisions of the Bank of Russia and in credit institutions (branches)

This Instruction based on Item 14 of article 4 of the Federal Law of July 10, 2002 No. 86-FZ "About the Central bank the Russian Federation (Bank of Russia)" (The Russian Federation Code, 2002, No. 28, Art. 2790; 2003, No. 2, Art. 157; No. 52, Art. 5032; 2004, No. 27, Art. 2711; No. 31, Art. 3233; 2005, No. 25, Art. 2426; No. 30, Art. 3101; 2006, No. 19, Art. 2061; No. 25, Art. 2648; 2007, No. 1, Art. 9, Art. 10; No. 10, Art. 1151; No. 18, Art. 2117; 2008, No. 42, Art. 4696, Art. 4699; No. 44, Art. 4982; No. 52, Art. 6229, Art. 6231; 2009, No. 1, Art. 25; No. 29, Art. 3629; No. 48, Art. 5731; 2010, No. 45, Art. 5756; 2011, No. 7, Art. 907; No. 27, Art. 3873; No. 43, Art. 5973; No. 48, Art. 6728; 2012, No. 50, Art. 6954; No. 53, Art. 7591, Art. 7607; 2013, No. 11, Art. 1076; No. 14, Art. 1649; No. 19, Art. 2329; No. 27, Art. 3438, Art. 3476, Art. 3477; No. 30, Art. 4084; No. 49, Art. 6336; No. 51, Art. 6695, Art. 6699; No. 52, Art. 6975; 2014, No. 19, Art. 2311, Art. 2317; No. 27, Art. 3634; No. 30, Art. 4219; No. 40, Art. 5318; No. 45, Art. 6154; No. 52, Art. 7543; 2015, No. 1, Art. 4, Art. 37; No. 27, Art. 3958, Art. 4001; No. 29, Art. 4348, Art. 4357; No. 41, Art. 5639; No. 48, Art. 6699; 2016, No. 1, Art. 23, Art. 46, Art. 50; No. 26, Art. 3891; No. 27, 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, Art. 4456; No. 50, Art. 7562; 2018, No. 1, the Art. 66) and according to the solution of the Board of directors of the Bank of Russia (the minutes of the Board of directors of the Bank of Russia of January 19, 2018 No. 1) establish distinctive signs when numbering accounts of the bodies performing opening and maintaining personal accounts of the organizations, not being participants of budget process, peasant farms, including individual entrepreneurs, and when numbering accounts of the budget and autonomous institutions opened in divisions of the Bank of Russia and in credit institutions (branches).

1. When numbering accounts of the bodies performing opening and maintaining personal accounts of the organizations, not being participants of budget process, peasant farms, including individual entrepreneurs, in the fourteenth category of number of personal account the following distinctive signs are specified.

1.1. For the accounts opened for territorial authorities of the Federal Treasury on the balance sheet account No. 40501 "Accounts of the organizations which are in federal property. The financial organizations" (further - the balance sheet account No. 40501), are specified:

distinctive sign "1" - for accounting of means of state-owned companies and corporations and means of other legal entities (their separate divisions) who are not participants of budget process, peasant farms including individual entrepreneurs to whom funds from the federal budget, including in the form of subsidies are allocated;

distinctive sign "2" - for accounting of means of the autonomous organizations created based on the property which is in federal property and means of federal budgetary institutions.

1.2. For the accounts opened for territorial authorities of the Federal Treasury on the balance sheet account No. 40601 "Accounts of the organizations which are in state (except federal) property. The financial organizations" (further - the balance sheet account No. 40601), are specified:

distinctive sign "1" - for accounting of means of the autonomous organizations created based on the property which is in property of the subject of the Russian Federation, and means of budget institutions of the subject of the Russian Federation;

distinctive sign "2" - for accounting of means of other legal entities (their separate divisions) who are not participants of budget process, peasant farms including individual entrepreneurs to whom funds from the budget of the subject of the Russian Federation, including in the form of subsidies are allocated.

1.3. For the accounts opened for territorial authorities of the Federal Treasury on the balance sheet account No. 40701 "Accounts of the non-state organizations. The financial organizations" (further - the balance sheet account No. 40701), are specified:

distinctive sign "1" - for accounting of means of the autonomous organizations created based on the property which is in municipal property and means of local budgetary institutions;

distinctive sign "2" - for accounting of means of other legal entities (their separate divisions) who are not participants of budget process, peasant farms including individual entrepreneurs to whom funds from the local budget, including in the form of subsidies are allocated.

1.4. For the accounts opened for financial bodies of subjects of the Russian Federation on the balance sheet account No. 40601, are specified:

distinctive sign "3" - for accounting of means of the autonomous organizations created based on the property which is in property of the subject of the Russian Federation, and means of budget institutions of the subject of the Russian Federation;

distinctive sign "4" - for accounting of means of other legal entities (their separate divisions) who are not participants of budget process which allocates funds from the budget of the subject of the Russian Federation, including in the form of subsidies.

1.5. For the accounts opened for financial bodies of municipalities on the balance sheet account No. 40701, are specified:

distinctive sign "3" - for accounting of means of the autonomous organizations created based on the property which is in municipal property and means of local budgetary institutions;

distinctive sign "4" - for accounting of means of other legal entities (their separate divisions) who are not participants of budget process which allocates funds from the local budget, including in the form of subsidies.

2. When numbering accounts of budgetary institutions in the fourteenth category of number of personal account the distinctive sign "5" on the following balance sheet accounts is specified:

on the balance sheet account No. 40501 - for accounting of means of the federal budgetary institutions which are outside the territory of the Russian Federation on the accounts opened for implementation of transactions according to the regulatory legal acts of public authorities of the Russian Federation specified regarding 1 article 30 of the Federal Law of May 8, 2010 to No. 83-FZ "About modification of separate legal acts of the Russian Federation in connection with enhancement of legal status of the public (municipal) institutions" (The Russian Federation Code, 2010, No. 19, Art. 2291; No. 31, Art. 4209; No. 46, Art. 5918; No. 49, Art. 6409; 2011, No. 7, Art. 900; No. 30, Art. 4587; No. 49, Art. 7039; No. 50, Art. 7344; 2012, No. 53, Art. 7598; 2013, No. 14, Art. 1652; No. 19, Art. 2331; No. 52, Art. 6961, Art. 6983; 2014, No. 19, Art. 2304; No. 40, Art. 5314; 2015, No. 1, Art. 65; No. 45, Art. 6202; 2016, No. 1, Art. 26; No. 49, Art. 6844; 2017, No. 49, the Art. 7319) (further - the Federal Law No. 83-FZ);

on the balance sheet account No. 40601 - for accounting of means of budget institutions of the subjects of the Russian Federation which are outside the territory of appropriate subject of the Russian Federation on the accounts opened for implementation of transactions according to the regulatory legal acts of public authorities of subjects of the Russian Federation specified regarding 1 article 30 of the Federal Law No. 83-FZ;

on the balance sheet account No. 40701 - for accounting of means of the local budgetary institutions which are outside the territory of the respective municipality on the accounts opened for implementation of transactions according to the municipal legal acts of local government bodies specified regarding 1 article 30 of the Federal Law No. 83-FZ.

3. When numbering of the accounts opened for autonomous organizations in the fourteenth category of number of personal account the distinctive sign "4" on the following balance sheet accounts is specified:

on the balance sheet account No. 40503 "Accounts of the organizations which are in federal property. Non-profit organizations" - for accounting of means of the autonomous organizations created based on the property which is in federal property;

on the balance sheet account No. 40603 "Accounts of the organizations which are in state (except federal) property. Non-profit organizations" - for accounting of means of the autonomous organizations created based on the property which is in property of the subject of the Russian Federation;

on the balance sheet account No. 40703 "Accounts of the non-state organizations. Non-profit organizations" - for accounting of means of the autonomous organizations created based on the property which is in municipal property.

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

5. From the date of entry into force of this Instruction to recognize invalid:

Instruction of the Bank of Russia of December 24, 2010 No. 2547-U "About accounts, to the opened territorial authorities of the Federal Treasury, financial bodies of the subjects of the Russian Federation and municipalities for accounting of means of the organizations who are not participants of budget process, in divisions of settlement network of the Bank of Russia or in credit institutions (branches), and accounts opened to autonomous organizations in credit institutions (branches)", registered by the Ministry of Justice of the Russian Federation on December 28, 2010 No. 19408;

Instruction of the Bank of Russia of May 31, 2012 No. 2826-U "About modification of the Instruction of the Bank of Russia of December 24, 2010 No. 2547-U "About accounts, to the opened territorial authorities of the Federal Treasury, financial bodies of the subjects of the Russian Federation and municipalities for accounting of means of the organizations who are not participants of budget process, in divisions of settlement network of the Bank of Russia or in credit institutions (branches), and accounts opened to autonomous organizations in credit institutions (branches)", registered by the Ministry of Justice of the Russian Federation on June 18, 2012 No. 24598;

Instruction of the Bank of Russia of January 31, 2014 No. 3185-U "About modification of preamble of the Instruction of the Bank of Russia of December 24, 2010 No. 2547-U "About accounts, to the opened territorial authorities of the Federal Treasury, financial bodies of the subjects of the Russian Federation and municipalities for accounting of means of the organizations who are not participants of budget process, in divisions of settlement network of the Bank of Russia or in credit institutions (branches), and accounts opened to autonomous organizations in credit institutions (branches)", registered by the Ministry of Justice of the Russian Federation on March 4, 2014 No. 31510;

Instruction of the Bank of Russia of June 25, 2015 No. 3693-U "About modification of the Instruction of the Bank of Russia of December 24, 2010 No. 2547-U "About accounts, to the opened territorial authorities of the Federal Treasury, financial bodies of the subjects of the Russian Federation and municipalities for accounting of means of the organizations who are not participants of budget process, in divisions of settlement network of the Bank of Russia or in credit institutions (branches), and accounts opened to autonomous organizations in credit institutions (branches)", registered by the Ministry of Justice of the Russian Federation on July 13, 2015 No. 37991.

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