INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of March 22, 2018 No. 4745-U

About modification of the Provision of the Bank of Russia of September 2, 2015 No. 486-P "About the chart of accounts of financial accounting in not credit financial credit institutions and procedure for its application"

1. According to Item 14.1 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; \Art. U-2116\53, 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. 31, Art. 4830; No. 50, Art. 7562; 2018, No. 1, Art. 66; No. 9, Art. 1286; No. 11, the Art. 1584, the Art. 1588) 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 March 2, 2018 No. 4) to bring in the Provision of the Bank of Russia of September 2, 2015 No. 486-P "About the Chart of accounts of financial accounting in not credit financial credit institutions and procedure for its application", registered by the Ministry of Justice of the Russian Federation on October 7, 2015 No. 39197, on December 28, 2016 No. 45012, on December 15, 2017 No. 49269, the following changes.

1.1. In appendix 1:

in Chapter A:

to recognize line of the account No. 47703 invalid;

after line of the account No. 60415 of the word "Finance lease" to replace with the word "Lease";

state the account name No. 608 in the following edition: "Lease";

after line of the account No. 60806 to add with line of the following content:

in Chapter B:

before line of the account No. 913 of the word "Section 5. Transactions of finance lease, loans the issued, contingent obligations and conditional requirements" shall be replaced with words "Section 5. Rent transactions, loans the issued, contingent obligations and conditional requirements";

state the account name No. 915 in the following edition: "Rent transactions".

1.2. In appendix 2:

to state paragraph two of Item 1.3 in the following edition:

"On the account No. 10601 "Increase in value of fixed assets in case of revaluation" the surplus (reduction) of cost of the fixed assets, assets in the form of right to use relating to fixed assets in case of revaluation is considered. The account corresponds to the account on fixed asset accounting (except the earth), the account on accounting of fixed asset depreciation (except the earth), the account on accounting of the property received in finance lease, the account on accounting of reduction of the added capital by deferred income tax.";

state Item 4.11 in the following edition:

"4.11. Purpose of the account - accounting of receivables equal to net investment in lease (the account No. 47701), reserves under impairment on these transactions (the account No. 47702). The account No. 47701 is active, the account No. 47702 passive.

Transactions on accounting of receivables equal to net investment in lease, are reflected according to Chapter 4 of the Provision of the Bank of Russia of March 22, 2018 No. 635-P "About procedure for reflection in accounts of financial accounting of lease agreements by not credit financial credit institutions", No. 50781 registered by the Ministry of Justice of the Russian Federation on April 16, 2018 (further - the Provision of the Bank of Russia No. 635-P), Chapter 13 of the Provision of the Bank of Russia of October 25, 2017 No. 612-P "About procedure for reflection on accounts of financial accounting of objects of financial accounting by not credit financial credit institutions", No. registered by the Ministry of Justice of the Russian Federation on December 11, 2017 49203, on December 15, 2017 No. 49269 (further - the Provision of the Bank of Russia No. 612-P).";

before Item 6.20 of the word "Finance lease of Accounts No. 608 "Finance lease" shall be replaced with words "Lease of Accounts No. 608 "Lease";

state Item 6.20 in the following edition:

"6.20. Purpose of the account - accounting by the lessee of the transactions connected with receipt of property according to lease agreements.

On accounts of the second procedure are considered:

on the account No. 60804 "The property received in finance lease" - assets in the form of right to use. Active account;

on the account No. 60805 "Fixed asset depreciation, received in finance lease" - depreciation on assets in the form of right to use. Passive account;

on the account No. 60806 "Lease commitment" - obligations of the lessee according to the lease agreement. Passive account;

on the account No. 60807 "Investments in acquisition of assets in the form of right to use" - investments of the lessee in assets in the form of right to use according to the lease agreement. Active account.

Reflection on accounts of financial accounting of agreement settlements of lease is performed according to Chapter 2 of the Provision of the Bank of Russia No. 635-P.

Analytics on the account No. 60804 are kept by lease agreements, separate assets. Analytics on the account No. 60805 are kept by lease agreements and separate assets considered on the account on accounting of assets in the form of right to use.

Analytics on accounts No. 60806, No. 60807 are kept by lease agreements.

On accounts are also considered:

on the account No. 60804 - the property received in finance lease;

on the account No. 60805 - the fixed asset depreciation added by the lessee, received under the agreement of finance lease;

on the account No. 60806 - obligations of the lessee under the agreement of finance lease according to Chapter 13 of the Provision of the Bank of Russia No. 612-P.";

after Item 9.1 of the word "Section 5. Transactions of finance lease, the loans issued, conditional obligations and conditional requirements" shall be replaced with words "Section 5. Rent transactions, the loans issued, conditional obligations and conditional requirements";

after Item 9.3 of the word "Account No. 915" financial and operational leases "shall be replaced with words" the Account No. 915 "Rent transactions";

state Item 9.5 in the following edition:

"9.5. Purpose of the account - accounting in not credit financial credit institution - the lessor of the underlying asset transferred to finance lease. Active account.

On the debit of the account the accruing result the cost of underlying asset is reflected by its transfer to finance lease to correspondence with the account No. 99999.

On the account credit the cost of underlying asset is written off in correspondence with the account No. 99999:

in case of transfer into the ownership to the lessee;

in case of return of underlying asset by the lessee in the cases established by the lease agreement.".

2. This Provision is subject to official publication and becomes effective since January 1, 2019.

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