INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of November 12, 2018 No. 4965-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. 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, Art. 1584, Art. 1588; No. 18, Art. 2557; No. 24, Art. 3400; No. 27, Art. 3950; No. 31, Art. 4852; No. 32, the Art. 5115) 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 November 7, 2018 No. 34) to bring in appendix to 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", to No. registered by the Ministry of Justice of the Russian Federation on March 20, 2017 46021, on July 20, 2017 No. 47474, on December 12, 2017 No. 49220, on March 12, 2018 No. 50299, the following changes.

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

in Chapter A:

state the account name No. 40824 in the following edition: "Escrow accounts of physical persons, physical persons - nonresidents (depositors) under agreements of participation in shared-equity construction";

after line of the account No. 40825 to add with line of the following content:

 

"40826

Escrow accounts of physical persons, physical persons - nonresidents (depositors) according to transactions of purchase and sale of real estate

П";

 

state the account name No. 477 in the following edition: "Transactions of finance lease";

state the account name No. 47701 in the following edition: "Investments in transaction of finance lease";

after line of the account No. 60415 of the word "Finance Lease (Leasing)" shall be replaced with words "Lease";

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

state the account name No. 60804 in the following edition: "The property received in finance lease";

state the account name No. 60805 in the following edition: "Fixed asset depreciation, received in finance lease";

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

 

"60807

Investments in acquisition of assets in the form of right to use

And";

 

state the account name No. 61211 in the following edition: "Rendering of services of finance lease";

in Chapter B:

after line of the account No. 91225 of the word "Section 5. Credit and leasing transactions, contingent obligations and conditional requirements" shall be replaced with words "Section 5. Credit and rent operations, contingent obligations and conditional requirements";

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

state the account name No. 91506 in the following edition: "The property transferred to finance lease".

1.2. To state paragraph two of subitem 25.1 of Item 25 of part I in the following edition:

"The procedure for application of the Chart of accounts of financial accounting for credit institutions in case of reflection in financial accounting of transactions of lease is performed according to the Provision of the Bank of Russia of November 12, 2018 No. 659-P "About procedure for reflection on accounts of financial accounting of lease agreements by credit institutions", the registered Ministry of Justice of the Russian Federation on December 3, 2018 No. 52847 (further - the Provision of the Bank of Russia No. 659-P).".

1.3. In part II:

to declare paragraph two of Item 2.7 invalid;

third Item 2.12 to declare the paragraph invalid;

to add Item 3.34 after words of "money" with the words "and (or) precious metals";

in Item 3.35:

the first offer of paragraph one after words of "money" to add with the words "and (or) precious metals";

in the paragraph the second to exclude the word "cash";

in the first offer of paragraph one of Item 3.36 after words of "money" to add with the words "and (or) precious metals", to exclude the word "cash";

in the first offer of paragraph one of Item 3.37 to exclude the word "cash", after words of "money" to add with the words "and (or) precious metals";

in the first offer of paragraph one of Item 3.38 to exclude the word "cash", after words of "money" to add with the words "and (or) precious metals";

in the first offer of paragraph one of Item 3.39 after words of "money" to add with the words "and (or) precious metals", to exclude the word "cash";

in the first offer of paragraph one of Item 3.40 to exclude the word "cash", after words of "money" to add with the words "and (or) precious metals";

in Item 3.41:

the first offer of paragraph one after words of "money" to add with the words "and (or) precious metals";

"money" to add the second offer of paragraph two after words with the words "and (or) precious metals";

in Item 3.42:

the first offer of paragraph one after words of "money" to add with the words "and (or) precious metals", after the words "money" to add with the words "and (or) precious metals";

"money" to add the second offer of paragraph two after words with the words "and (or) precious metals";

in Item 3.43:

the first offer of paragraph one after words of "money" to add with the words "and (or) precious metals";

the second offer of paragraph two after the words "money" to add with the words "and (or) precious metals";

in Item 3.44:

the first offer of paragraph one after words of "money" to add with the words "and (or) precious metals", after the words "money" to add with the words "and (or) precious metals";

the second offer of paragraph two after words of "money" to add with the words "and (or) precious metals";

the first offer of paragraph one of Item 3.46 after words of "money" to add with the words "and (or) precious metals";

in the paragraph the second Item 4.8 of the word", with the distinctive signs of budget accounts established by regulations of the Bank of Russia" to exclude;

the paragraph the twelfth Item 4.28 after words "budget process," to add with words "to bodies of the Federal Treasury for the cash accounting of peasant farms, including individual entrepreneurs,";

after Item 4.46 of the word "Account No. 40824" of escrow account of physical persons, physical persons - nonresidents (depositors) on real estate transactions "shall be replaced with words" Accounts: No. 40824 "Escrow accounts of physical persons, physical persons - nonresidents (depositors) under agreements of participation in shared-equity construction of" No. 40826 "Of escrow account of physical persons, physical persons - nonresidents (depositors) according to transactions of purchase and sale of real estate";

the paragraph one of Item 4.47 to state in the following edition:

"4.47. Purpose of accounts - the cash accounting on escrow accounts of physical persons, physical persons - nonresidents (depositors) opened for agreement settlements of participation in shared-equity construction and also according to transactions of purchase and sale of real estate in accordance with the legislation of the Russian Federation. Passive accounts.";

after Item 4.77 of the word "Account No. 477" of transaction of finance lease (leasing) "shall be replaced with words" the Account No. 477 "Transactions of finance lease";

state Item 4.78 in the following edition:

"4.78. Purpose of the account - accounting of receivables equal to net investment in lease (the account No. 47701), reserves on possible losses (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 No. 659-P.";

after Item 6.17 of the word "Finance lease (leasing) of Accounts No. 608 "Finance lease (leasing)" shall be replaced with words "Lease of Accounts No. 608 "Lease";

state Item 6.18 in the following edition:

"6.18. 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. 659-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.";

after Item 9.22 of the word "Section 5. Credit and leasing transactions, contingent obligations and conditional requirements" shall be replaced with words "Section 5. Credit and rent operations, contingent obligations and conditional requirements";

after Item 9.24 of the word "Account No. 915" rent and leasing transactions "shall be replaced with words" the Account No. 915 "Rent transactions";

after Item 9.25 of the word "Account No. 91506" the property transferred to fixed assets of leasing recipients "shall be replaced with words" the Account No. 91506 "The property transferred to finance lease";

state Item 9.26 in the following edition:

"9.26. Purpose of the account - accounting in 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 according to the lease agreement.";

in Item 9.28 the word "leasing" to exclude.

1.4. In Item 3.4 of part III:

the second offer of the paragraph of the ninth to state in the following edition: "Criteria of materiality of mistake are developed taking into account Item 7 of the International accounting standard (IAS) 1 "Accounts presentation" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation of December 28, 2015 No. 217n "About introduction of International accounting standards and Explanations of International accounting standards in action in the territory of the Russian Federation and on recognition voided some orders (separate provisions of orders) of the Ministry of Finance of the Russian Federation", the registered Ministry of Justice of the Russian Federation on February 2, 2016 No. 40940, on August 1, 2016 No. 43044, with amendments, enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation of June 27, 2016 No. 98n "About introduction of documents of International accounting standards in action in the territory of the Russian Federation and about recognition No. which voided some orders of the Ministry of Finance of the Russian Federation", the registered Ministry of Justice of the Russian Federation on July 15, 2016 42869, the order of the Ministry of Finance of the Russian Federation of July 11, 2016 No. 111n "About enforcement and cancellation of documents of International accounting standards in the territory of the Russian Federation", the registered Ministry of Justice of the Russian Federation on August 1, 2016 No. 43044, also affirm credit institution as accounting policy.";

in subitem 3.4.2 of the word "on symbols of the income and expenses of the last years revealed in reporting year" to exclude.

1.5. In Item 2 of appendix 1 to appendix:

to state the column 2 of line 7 of the table of paragraph one in the following edition: "Distinctive sign of the budget account";

in the second offer of the paragraph of the fifth word "symbols and codes of budget reports" shall be replaced with words "distinctive signs of budget accounts".

1.6. In appendix 3 to appendix:

to state line of the account No. 40824 in the following edition:

 

"No. 40824

Escrow accounts of physical persons, physical persons - nonresidents (depositors) under agreements of participation in shared-equity construction";

 

after line of the account No. 40824 to add with line of the following content:

 

"No. 40826

Escrow accounts of physical persons, physical persons - nonresidents (depositors) according to transactions of purchase and sale of real estate";

 

to state line of the account No. 608 in the following edition:

 

"No. 608 Lease".

 

1.7. In appendix 6 to appendix:

in Chapter A:

3 lines of the account No. 40824 to state the column in the following edition: "Escrow accounts of physical persons, physical persons - nonresidents (depositors) under agreements of participation in shared-equity construction";

after line of the account No. 40825 to add with line of the following content:

"

40826

Escrow accounts of physical persons, physical persons - nonresidents (depositors) according to transactions of purchase and sale of real estate

П

";

3 lines of the account No. 477 to state the column in the following edition: "Transactions of finance lease";

3 lines of the account No. 47701 to state the column in the following edition: "Investments in transaction of finance lease";

to state the column 2 of line 273 in the following edition: "271";

before line of the account No. 608 of the word "Finance Lease (Leasing)" to replace with the word "Lease";

3 lines of the account No. 608 to state the column in the following edition: "Lease";

3 lines of the account No. 60804 to state the column in the following edition: "The property received in finance lease";

3 lines of the account No. 60805 to state the column in the following edition: "Fixed asset depreciation, received in finance lease";

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

 "

60807

Investment in acquisition of assets in the form of right to use

And

";

to state the column 3 of line 310 in the following edition: "The PROPERTY RECEIVED IN LEASE minus DEPRECIATION (ACCOUNTS No. 60804 - the ACCOUNT No. 60805)";

3 lines of the account No. 61211 to state the column in the following edition: "Rendering of services of finance lease";

in Chapter B:

before line of the account No. 913 of the word "Section 5. Credit and leasing transactions, contingent obligations and conditional requirements" shall be replaced with words "Section 5. Credit and rent operations, contingent obligations and conditional requirements";

2 lines of the account No. 915 to state the column in the following edition: "Rent transactions";

2 lines of the account No. 91506 to state the column in the following edition: "The property transferred to finance lease".

1.8. To declare appendix 7 to appendix invalid.

2. This Instruction becomes effective from the date of its official publication, except for provisions for which this Item establishes other term of their introduction in force.

Paragraphs the fourth - the twenty fifth subitem 1.3 of Item of 1 this Instruction become effective after 10 days after day of official publication of this Instruction.

Paragraphs of the twenty sixth, twenty seventh of subitem 1. 3, subitems 1. 4, 1.5, paragraph of the seventh of subitem 1.7 of Item of 1 this Instruction become effective since January 1, 2019.

Paragraphs of the sixth - the eighteenth subitem 1. 1, subitem 1. 2, paragraphs the thirty first - the fifty fourth subitem 1. 3, paragraphs of the sixth, seventh of subitem 1. 6, paragraphs of the fifth, sixth, eighth - the eighteenth subitem 1. 7, subitem 1.8 of Item of 1 this Instruction become effective since January 1, 2020.

 

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