INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of March 22, 2018 No. 4746-U

About modification of the Provision of the Bank of Russia of September 2, 2015 No. 487-P "Industry standard of financial accounting of the income, expenses and other comprehensive income of not credit financial credit institutions"

1. According to 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. 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 (No. 4) to introduce the minutes of the Board of directors of the Bank of Russia of March 2, 2018 in the Provision of the Bank of Russia of September 2, 2015 No. 487-P "Industry standard of financial accounting of the income, expenses and other comprehensive income of not credit financial credit institutions" registered by the Ministry of Justice of the Russian Federation on October 9, 2015 No. 39282, on June 8, 2016 No. 42473, on December 20, 2016 No. 44832, on November 13, 2017 No. 48865, on December 15, 2017 No. 49269, the following changes.

1.1. In Item 7.3:

the paragraph one after the words "from disposal (realization) of property" to add with words of "the assets in the form of right to use relating to fixed assets";

third after the word of "property" to add the paragraph with words ", the assets in the form of right to use relating to investment property".

1.2. State Item 7.5 in the following edition:

"7.5. The income from recovery of impairment losses of assets in the form of right to use within earlier cumulative impairment losses is reflected the lessee in OFR on symbol 54104.".

1.3. In Item 7.17:

the paragraph one to state in the following edition:

"7.17. Expenses from impairment of the fixed assets, intangible assets, assets in the form of right to use relating to fixed assets are reflected in OFR on symbols of the Section 5 "The Expenses Connected with Ensuring Activities" of part 5 "Other income and expenses", expenses from the impairment of investment property, assets in the form of right to use relating to investment property - on symbol 53502.";

to add paragraph two after the words "from writedown of fixed assets" with words ", the assets in the form of right to use relating to fixed assets".

1.4. State Item 7.24 in the following edition:

"7.24. Fixed asset depreciation (except the earth), the intangible assets, assets in the form of right to use relating to fixed assets is reflected on symbols of the Section 5 "The Expenses Connected with Ensuring Activities" of part 5 "Other income and expenses", depreciation of investment property, the assets in the form of right to use relating to investment property - on symbol 53506.".

1.5. In Item 9.2:

state paragraph two in the following edition:

"increases as a result of increase in value of the fixed assets, assets in the form of right to use relating to fixed assets, the intangible assets estimated on revaluated value in case of revaluation;";

in subitem 9.2.1 of the word "Increase in Increase in Value of the Fixed Assets and Intangible Assets Estimated on Revaluated Value" shall be replaced with words "Increase in increase in value of the fixed assets, assets in the form of right to use relating to fixed assets, the intangible assets estimated on revaluated value".

1.6. In Item 9.3:

state paragraph two in the following edition:

"decrease as a result of reduction of increase in value of the fixed assets, assets in the form of right to use relating to fixed assets, the intangible assets estimated on revaluated value in case of revaluation, decrease as a result of revaluation of the acquired equity securities estimated at fair value through other comprehensive income;";

in subitem 9.3.1 of the word "Reduction of Increase in Value of the Fixed Assets and Intangible Assets Estimated on Revaluated Value" shall be replaced with words "Reduction of increase in value of the fixed assets, assets in the form of right to use relating to fixed assets, the intangible assets estimated on revaluated value".

1.7. In appendix 1:

in part 5:

in Section 2:

52203 to state line of symbol in the following edition:

"

3

on transactions of finance lease

52203

71701

";

52301 and 52302 to state lines of symbols in the following edition:

"

1	income of the lessor from property clearance in operating lease	52301	71701
2	income of the lessor from transactions of finance lease	52302	71701

";

after line of symbol 52302 to add with lines of symbols 52303 and 52304 following of content:

"

3	income of the lessee from revaluation of obligations on lease	52303	71701
4	other incomes of the lessee according to lease agreements	52304	71701

";

in Section 3:

53303 to state line of symbol in the following edition:

"

3

expenses on forming (additional accrual) of reserves under impairment on transactions of finance lease

53303

71702

";

after line of symbol 53803 to add with lines of symbols 53804 and 53805 following contents:

"

4	expenses of the lessor on transactions of finance lease	53804	71702
5	other expenses of the lessee according to lease agreements	53805	71702

";

in Section 5:

55302 to state line of symbol in the following edition:

"

2

depreciation on assets in the form of right to use

55302

71802

";

55401 to state line of symbol in the following edition:

"

1

the rent on short-term lease and lease of the assets having low cost

55401

71802

".

1.8. In appendix 2:

in part 5:

in Section 2:

52203 to state line of symbol in the following edition:

"

3

on transactions of finance lease

52203

71701

";

52301 and 52302 to state lines of symbols in the following edition:

"

1	income of the lessor from property clearance in operating lease	52301	71701
2	income of the lessor from transactions of finance lease	52302	71701

";

after line of symbol 52302 to add with lines of symbols 52303 and 52304 following of content:

"

3	income of the lessee from revaluation of obligations on lease	52303	71701
4	other incomes of the lessee according to lease agreements	52304	71701

";

in Section 3:

53303 to state line of symbol in the following edition:

"

3

expenses on forming (additional accrual) of reserves under impairment on transactions of finance lease

53303

71702

";

after line of symbol 53803 to add with lines of symbols 53804 and 53805 following contents:

"

4	expenses of the lessor on transactions of finance lease	53804	71702
5	other expenses of the lessee according to lease agreements	53805	71702

";

in Section 5:

55302 to state line of symbol in the following edition:

"

2

depreciation on assets in the form of right to use

55302

71802

";

55401 to state line of symbol in the following edition:

"

1

the rent on short-term lease and lease of the assets having low cost

55401

71802

".

1.9. In appendix 3:

in part 5:

in Section 2:

52203 to state line of symbol in the following edition:

"

3

on transactions of finance lease

52203

71701

";

52301 and 52302 to state lines of symbols in the following edition:

"

1	income of the lessor from property clearance in operating lease	52301	71701
2	income of the lessor from transactions of finance lease	52302	71701

";

after line of symbol 52302 to add with lines of symbols 52303 and 52304 following of content:

"

3	income of the lessee from revaluation of obligations on lease	52303	71701
4	other incomes of the lessee according to lease agreements	52304	71701

";

in Section 3:

53303 to state line of symbol in the following edition:

"

3

expenses on forming (additional accrual) of reserves under impairment on transactions of finance lease

53303

71702

";

after line of symbol 53803 to add with lines of symbols 53804 and 53805 following contents:

"

4	expenses of the lessor on transactions of finance lease	53804	71702
5	other expenses of the lessee according to lease agreements	53805	71702

";

in Section 5:

55302 to state line of symbol in the following edition:

"

2

depreciation on assets in the form of right to use

55302

71802

";

55401 to state line of symbol in the following edition:

"

1

the rent on short-term lease and lease of the assets having low cost

55401

71802

".

1.10. In appendix 4:

in part 5:

in Section 2:

52203 to state line of symbol in the following edition:

"

3

on transactions of finance lease

52203

71701

";

52301 and 52302 to state lines of symbols in the following edition:

"

1	income of the lessor from property clearance in operating lease	52301	71701
2	income of the lessor from transactions of finance lease	52302	71701

";

after line of symbol 52302 to add with lines of symbols 52303 and 52304 following of content:

"

3	income of the lessee from revaluation of obligations on lease	52303	71701
4	other incomes of the lessee according to lease agreements	52304	71701

";

in Section 3:

53303 to state line of symbol in the following edition:

"

3

expenses on forming (additional accrual) of reserves under impairment on transactions of finance lease

53303

71702

";

after line of symbol 53803 to add with lines of symbols 53804 and 53805 following contents:

"

4	expenses of the lessor on transactions of finance lease	53804	71702
5	other expenses of the lessee according to lease agreements	53805	71702

";

in Section 5:

55302 to state line of symbol in the following edition:

"

2

depreciation on assets in the form of right to use

55302

71802

";

55401 to state line of symbol in the following edition:

"

1

the rent on short-term lease and lease of the assets having low cost

55401

71802

".

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

 

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