INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of December 18, 2018 No. 5019-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; 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, Art. 5115; No. 49, the Art. 7524) 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 December 14, 2018 No. 38) 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, on December 3, 2018 No. 52845, the following changes.

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

state the account name No. 10630 in the following edition: "Reserves on possible losses";

state the account name No. 10631 in the following edition: "Reserves on possible losses";

after line of the account No. 10631 to add with lines of the following content:

	"10632	Adjustment of reserves on possible losses	П
	10633	Adjustment of reserves on possible losses	And
	10634	Adjustment of reserves on possible losses	П
	10635	Adjustment of reserves on possible losses	And";

state the account name No. 40903 in the following edition: "Means for payments with checks and implementation of transfers (return of remaining balance) of electronic money";

after line of the account No. 40913 to add with lines of the following content:

	"40914	Means for implementation of transfers (return of remaining balance) of electronic money of physical persons	П
	40915	Means for implementation of transfers (return of remaining balance) of electronic money of legal entities, individual entrepreneurs	П";

after the name of Section 5 of the word "Investments in Debt Securities (except Bills of Exchange)" shall be replaced with words "Investments in debt securities";

after line of the account No. 50718 to add with line of the following content:

"50719

Reserves on possible losses

П";

after line of the account No. 50721 to add with lines of the following content:

	"50738	Adjustment of reserves on possible losses	And
	50739	Adjustment of reserves on possible losses	П";

after line of the account No. 51235 to add with lines of the following content:

	"51238	Adjustment of reserves on possible losses	And
	51239	Adjustment of reserves on possible losses	П
	51240	Reserves on possible losses	П".

1.2. In paragraph one of Item 19 of part I of the word" (except bills of exchange)" to exclude.

1.3. In part II:

in Item 1.3:

the second offer of paragraph one to state in the following edition:

"Accounts No. 10601, No. 10602, No. 10603, No. 10609, No. 10611, No. 10612, No. 10614, No. 10619, No. 10621, No. 10622, No. 10624, No. 10627, No. 10628, No. 10630, No. 10631, No. 10632, No. 10634 are passive, accounts No. 10605, No. 10610, No. 10613, No. 10620, No. 10623, No. 10625, No. 10626, No. 10629, No. 10633, No. 10635 active.";

Paragraphs of the forty eighth - to state the fiftieth in the following edition:

"On accounts No. 10630, No. 10631 reserves on possible losses on the debt financial assets estimated at fair value through other comprehensive income are considered.

On the credit of accounts the amount of the created reserves on possible losses, and also the amounts of the additionally accrued reserves on possible losses on the debt financial assets estimated at fair value through other comprehensive income in correspondence with the account on the expense accounting are credited.

On the debit of accounts recovery of the amount of reserve on possible losses on the debt financial assets estimated at fair value through other comprehensive income in correspondence with the account on accounting of the income is reflected.";

add with new paragraphs of the following content:

"On accounts No. 10632 - No. 10635 considers adjustments of reserves on possible losses.

Account transactions of accounting of adjustments of reserves on possible losses are reflected according to Chapters 2 - 4 Provisions of the Bank of Russia of October 2, 2017 No. 605-P "About procedure for reflection in accounts of financial accounting by credit institutions of transactions on placement of money on credit agreements, the transactions connected with implementation of transactions on acquisition of right of the requirement from the third parties of obligation fulfillment in cash, transactions according to obligations according to the issued bank guarantees and provision of money", No. registered by the Ministry of Justice of the Russian Federation on December 11, 2017 49198, on July 18, 2018 No. 51623, on January 16, 2019 No. 53375 (further - the Provision of the Bank of Russia No. 605-P) and Chapter 11 of the Provision of the Bank of Russia No. 606-P.

The procedure for conducting analytics - No. 10635 is determined by accounts No. 10632 by credit institution.";

before Item 4.51 of the word "Means for Payments with Checks, Prepaid Cards and Implementation of Transfers of Electronic Money with Use of Electronic Instrument of Payment" shall be replaced with words "Means for payments with checks and implementation of transfers (return of remaining balance) of electronic money";

state Item 4.51 in the following edition:

"4.51. Purpose of the account - accounting of means for implementation of payments with checks and implementation of transfers (return of remaining balance) of electronic money when not carrying out identification (the simplified identification) of clients - physical persons. Passive account.

On the credit of the account the amounts which arrived from the organizations and physical persons as guarantee of payment of the issued checks and also the money provided to credit institution for the purpose of increase in remaining balance of electronic money of clients - physical persons, in correspondence with the account on accounting of cash desk, with bank accounts of clients, with the bank account for payment identification, with correspondent accounts, with the account on the cash accounting in ATMs and automatic intakes, with accounts on accounting of incomplete settlings with operators of services of payment infrastructure and operators on money transfer, with the account on accounting of unpaid transfers are reflected.

On the debit of the account the amounts of paid cheques, transfer amounts (return of remaining balance) of electronic money to correspondence with correspondent accounts, with bank accounts of clients, with the bank account for payment identification, with accounts on accounting of incomplete settlings with operators of services of payment infrastructure and operators on money transfer, with the account on the cash accounting in ATMs and automatic intakes, with the account on accounting of cash desk, with accounts on accounting of means in calculations are reflected.

The procedure for analytics is determined by credit institution. Analytics shall provide information:

on transactions with checks on each organization and each physical person;

on transfer operations (return of remaining balance) of electronic money on each electronic instrument of payment.";

after Item 4.57 to add with words and Items 4.57.1 and 4.57.2 of the following content:

"Account No. 40914" of means for implementation of transfers (return of remaining balance) of electronic money of physical persons"

4.57.1. Purpose of the account - accounting of means for implementation of transfers (return of remaining balance) of electronic money when carrying out identification (the simplified identification) of clients - physical persons. Passive account.

On the credit of the account the money provided to credit institution for the purpose of increase in remaining balance of electronic money of clients - physical persons, and also the money which arrived for benefit of clients - physical persons is reflected in case of transfer of electronic money in correspondence with the account on accounting of cash desk, with bank accounts of clients, with the bank account for payment identification, with correspondent accounts, with the account on the cash accounting in ATMs and automatic intakes, with accounts on accounting of incomplete settlings with operators of services of payment infrastructure and operators on money transfer, with the account on accounting of unpaid transfers, with accounts on accounting of means in calculations.

On the debit of the account transfer amounts (return of remaining balance) of electronic money to correspondence with correspondent accounts, with bank accounts of clients, with the bank account for payment identification, with accounts on accounting of incomplete settlings with operators of services of payment infrastructure and operators on money transfer, with the account on the cash accounting in ATMs and automatic intakes, with the account on accounting of cash desk, with accounts on accounting of means in calculations are reflected.

Analytics are kept on each client - physical person by the provided electronic instruments of payment.

Account No. 40915 "Means for implementation of transfers (return of remaining balance) of electronic money of legal entities, individual entrepreneurs"

4.57.2. Purpose of the account - accounting of means for implementation of transfers (return of remaining balance) of electronic money of legal entities, individual entrepreneurs. Passive account.

On the credit of the account the money provided to credit institution for the purpose of increase in remaining balance of electronic money of clients - legal entities, individual entrepreneurs, and also the money which arrived for benefit of clients - legal entities, individual entrepreneurs is reflected in case of transfer of electronic money in correspondence with bank accounts of clients, with the bank account for payment identification, with correspondent accounts, with accounts on accounting of incomplete settlings with operators of services of payment infrastructure and operators on money transfer, with the account on accounting of unpaid transfers, with accounts on accounting of means in calculations.

On the debit of the account transfer amounts (return of remaining balance) of electronic money to correspondence with correspondent accounts, with bank accounts of clients, with the bank account for payment identification, with accounts on accounting of incomplete settlings with operators of services of payment infrastructure and operators on money transfer, with accounts on accounting of means in calculations are reflected.

Analytics are kept on each client - the legal entity, the individual entrepreneur by the provided electronic instruments of payment.";

to state paragraph two of Item 4.76.16 in the following edition:

"Reflection on accounts of financial accounting of payment under the issued bank guarantees and obligations on provision of money is performed according to Chapter 3 of the Provision of the Bank of Russia No. 605-P.";

after the name of Section 5 of the word "Investments in Debt Securities (except Bills of Exchange)" shall be replaced with words "Investments in debt securities";

in Item 5.1:

in the first offer of paragraph one of the word" (except for bills of exchange)" to exclude";

paragraph two after the words "reserves on possible losses" to add with the words "adjustment of reserves on possible losses";

the paragraph third after the words "cost of securities" to add with words "adjustments of reserves on possible losses,";

before Item 5.6 of the word "No. 50427" reserves on possible losses "No. 50507" reserves on possible losses "No. 50908" reserves on possible losses "shall be replaced with words" No. 50427 "Reserves on possible losses" No. 50507 "Reserves on possible losses" No. 50719 "Reserves on possible losses" No. 50908 "Reserves on possible losses";

state Item 5.6 in the following edition:

"5.6. Purpose of accounts - reflection of reserves on possible losses from investments in securities. Passive accounts.

On the credit of accounts the amount is credited:

the created reserves, and also the amount of the additionally accrued reserves of correspondence with the account on the expense accounting;

reserves in case of reclassification of securities.

On the debit of accounts the amounts of reserves are written off:

in case of disposal of securities for which they were created earlier, in case of adjustment of reserves towards reduction in correspondence with the account on accounting of the income;

in case of impossibility of realization of the rights affirmed by security in correspondence with accounts on accounting of investments in securities;

in case of reclassification of securities.";

in Item 5.10:

to add paragraph two after the words "reserves on possible losses" with words ", adjustment of reserves on possible losses";

the paragraph third after the words "cost of bills of exchange" to add with words of "adjustment of reserves on possible losses";

before Item 5.14 of the word "Account No. 51525" reserves on possible losses "shall be replaced with words" Accounts: No. 51240 "Reserves on possible losses" No. 51525 "Reserves on possible losses";

state Item 5.14 in the following edition:

"5.14. Purpose of accounts - reflection of reserves on possible losses from investments in bills of exchange. Passive accounts.

On the credit of accounts the amount is credited:

the created reserves, and also the amount of the additionally accrued reserves of correspondence with the account on the expense accounting;

reserves in case of reclassification of bills of exchange.

On the debit of accounts the amounts of reserves are written off:

in case of disposal of bills of exchange for which they were created earlier, in case of adjustment of reserves towards reduction in correspondence with the account on accounting of the income;

in case of impossibility of realization of the rights affirmed by the bill of exchange in correspondence with accounts on accounting of investments in securities;

in case of reclassification of bills of exchange.";

before Item 9.29 of the word "Account No. 916" on the credits, deposits, the other placed means, debt obligations (except bills of exchange) and to the bills of exchange which are not written off from balance" to exclude uncollected interest incomes;

declare Item 9.29 invalid;

in Item 9.30:

state paragraph two in the following edition:

"On the debit of accounts No. 91703, No. 91704, No. 91706, No. 91707 the specified interest incomes in correspondence with the account No. 99999 are reflected.";

to state the paragraph of the sixth in the following edition:

"Analytics are kept by each agreement with indication of number of personal account of the balance sheet account on accounting of the amount of principal debt on which interest incomes are added. The procedure for conducting analytics (except bills of exchange) and to bills of exchange is determined by accounts of uncollected interest incomes on debt obligations by credit institution. Analytics shall provide information on issues of securities, separate securities or their batches.".

1.4. In part III:

in Item 1.8:

the first offer of paragraph one of subitem 1.8.1 to state in the following edition: "Control of the account cash transactions which are carried out by accounting workers is performed by the controlling worker whose workplace is placed in close proximity to cash desk, except for of case, stipulated in Item 2.5 Provisions of the Bank of Russia of January 29, 2018 No. 630-P "About procedure for conducting cash transactions and storage precautions, transportations and collections of banknotes and coin of the Bank of Russia in credit institutions in the territory of the Russian Federation", No. 51359 registered by the Ministry of Justice of the Russian Federation on June 18, 2018 (further - the Provision of the Bank of Russia No. 630-P).";

in subitem 1.8.6:

in the second offer of paragraph two, in the second offer of the paragraph of third "(having sewed)" the word to exclude;

in the second offer of the paragraph of the fourth word "No. 318-P" shall be replaced with words "No. 630-P";

in paragraph three of Item 4.1 of the word "No. 318-P" shall be replaced with words "No. 630-P".

1.5. In the List of pair accounts on which the balance on opposite, appendices 1 to appendix can change:

after line of accounts No. 10628, No. 10629 to add with lines of the following content:

"

10632	Adjustment of reserves on possible losses	П
10633	Adjustment of reserves on possible losses	And
10634	Adjustment of reserves on possible losses	П
10635	Adjustment of reserves on possible losses	And

                                                                ";

after line of accounts No. 50720, No. 50721 to add with line of the following content:

"

50738	Adjustment of reserves on possible losses	And
50739	Adjustment of reserves on possible losses	П

                                                                ";

after line of accounts No. 51234, No. 51235 to add with line of the following content:

"

51238	Adjustment of reserves on possible losses	And
51239	Adjustment of reserves on possible losses	П

                                                                ";

1.6. In appendix 3 to appendix:

to state line of the account No. 40903 in the following edition:

"No. 40903

Means for payments with checks and implementation of transfers (return of remaining balance) of electronic money";

after line of the account No. 40913 to add with lines of the following content:

"No. 40914	Means for implementation of transfers (return of remaining balance) of electronic money of physical persons";
"No. 40915	Means for implementation of transfers (return of remaining balance) of electronic money of legal entities, individual entrepreneurs".

1.7. In Chapter A of appendix 6 to appendix:

3 lines of the account No. 10630 to state the column in the following edition: "Reserves on possible losses";

3 lines of the account No. 10631 to state the column in the following edition: "Reserves on possible losses";

after line of the account No. 10631 to add with lines of the following content:

"

	10632	Adjustment of reserves on possible losses	П
	10633	Adjustment of reserves on possible losses	And
	10634	Adjustment of reserves on possible losses	П
	10635	Adjustment of reserves on possible losses	And

                                                                         ";

3 lines of the account No. 40903 to state the column in the following edition: "Means for payments with checks and implementation of transfers (return of remaining balance) of electronic money";

after line of the account No. 40913 to add with lines of the following content:

"

	40914	Means for implementation of transfers (return of remaining balance) of electronic money of physical persons	П
	40915	Means for implementation of transfers (return of remaining balance) of electronic money of legal entities, individual entrepreneurs	П

                                                                         ";

after the name of Section 5 of the word "Investments in Debt Securities (except Bills of Exchange)" shall be replaced with words "Investments in debt securities";

after line of the account No. 50718 to add with line of the following content:

"

50719

Reserves on possible losses

П

                                                                         ";

after line of the account No. 50721 to add with lines of the following content:

"

	50738	Adjustment of reserves on possible losses	And
	50739	Adjustment of reserves on possible losses	П

                                                                         ";

after line of the account No. 51235 to add with lines of the following content:

"

	51238	Adjustment of reserves on possible losses	And
	51239	Adjustment of reserves on possible losses	П
	51240	Reserves on possible losses	П

                                                                         ";

2. This Instruction becomes effective after 10 days after day of its official publication, except for provisions for which this Item establishes other term of their introduction in force.

Paragraphs the ninth - the twelfth subitem 1. 1, paragraphs the twelfth - the thirtieth subitem 1. 3, subitem 1. 6, paragraphs of the fifth and sixth of subitem 1.7 of Item of 1 this Instruction become effective since July 1, 2019.

 

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