INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of February 28, 2019 No. 5087-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, Art. 5115; No. 49, Art. 7524; No. 53, the Art. 8411, the Art. 8440) 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 February 22, 2019 No. 4) 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, on January 16, 2019 No. 53372 (further - the Provision of the Bank of Russia No. 579-P), the following changes.

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

in Chapter A:

state the account name No. 30202 in the following edition: "The required reserves of credit institutions deposited in the Bank of Russia";

to recognize lines of accounts No. 30204, No. 30238 invalid;

in Chapter B:

state the account name No. 91003 in the following edition: "Not paid in amount of required reserves";

to recognize lines of accounts No. 91004, No. 91006 invalid;

after line of the account No. 91225 to add with line of the following content:

 

"91228

The cash belonging to the Bank of Russia, used for cash servicing of credit institutions

And".

 

1.2. In part II:

after Item 3.11 of the word of "Accounts No. 302" of the account of credit institutions on other transactions" Accounts: No. 30202 "The required reserves of credit institutions on accounts in currency of the Russian Federation deposited in the Bank of Russia" shall be replaced with words "Account No. 302" of the account of credit institutions on other transactions of "Accounts No. 30202" the required reserves of credit institutions deposited in the Bank of Russia";

before Item 3.12 of the word "No. 30204" to exclude the required reserves of credit institutions on accounts in foreign currency deposited in the Bank of Russia";

state Item 3.12 in the following edition:

"3.12. Purpose of the account - accounting of movement of the required reserves of credit institution deposited in the Bank of Russia. Active account.

The account on accounting of required reserves is opened only in balance of head office of credit institution.

On the debit of the account transfer amounts of the money performed by credit institution to division of the Bank of Russia are reflected.

On the credit of the account the transfer amounts of money returned by division of the Bank of Russia on correspondent account of credit institution in the Bank of Russia are reflected.

In analytics one personal account is kept.

Reflection of required reserves according to obligations in foreign currency is performed by credit institution on the account No. 30204 according to this Item.";

before Item 3.31 of the word of "Accounts No. 30238" to exclude the required reserves of credit institutions deposited in the Bank of Russia in case of failure to carry out of obligation on averaging";

declare Item 3.31 invalid;

the third offer of the paragraph of third Item 6.17 to state in the following edition: "The procedure for forming of reserves on possible losses is established by the Provision of the Bank of Russia of October 23, 2017 No. 611-P "About procedure for forming by credit institutions of reserves on possible losses", the registered Ministry of Justice of the Russian Federation on March 15, 2018 No. 50381, on December 19, 2018 No. 53054 (further - the Provision of the Bank of Russia No. 611-P).";

in the third offer of the paragraph of third of Items 6. 27, 6.28, 6.29 words "No. 283-P" shall be replaced with words "No. 611-P";

the second offer of paragraph one of Item 9.20 to state in the following edition: "The amounts of nedovznos of required reserves and the amounts of unpaid penalties for violation of mandatory reserve requirements are reflected in the corresponding accounts of the second procedure.";

in Item 9.22:

in paragraphs second and third words", are stored in storage of values" to exclude;

word in paragraph four of "the values which are stored in storage" to exclude;

in paragraph six of the word "are stored in storage of values" to exclude;

the first offer of the paragraph of the seventh to exclude;

in paragraph eight:

the first offer to exclude;

in the second offer of the word "from storage of values" to exclude;

in the fourth offer of the word "in storage of values" shall be replaced with words "to the storage locations established by the head of credit institution";

in the first offer of the paragraph of the ninth word "out of storage of values" to exclude;

in the second offer of the paragraph of the tenth word", and in case of storage of forms out of storage of values" to replace with the word "or";

the eleventh to declare the paragraph invalid;

the fourth offer of the paragraph of the fourteenth to exclude;

add with new paragraphs of the following content:

"On the account No. 91228 the cash belonging to the Bank of Russia, used for cash servicing of credit institutions is considered. Active account.

On the account the cash amounts of money belonging to the Bank of Russia, accepted (issued) by credit institution in correspondence with the account No. 99999 "The account for correspondence with active accounts in case of double record" are reflected.

The procedure for conducting analytics is determined by credit institution.".

1.3. In the List of pair accounts on which the balance on opposite can change, of appendix 1 to appendix of line of accounts No. 47501 and No. 47502 to recognize invalid.

1.4. In appendix 6 to appendix:

in Chapter A:

3 lines of the account No. 30202 to state the column in the following edition: "The required reserves of credit institutions deposited in the Bank of Russia";

to recognize lines of accounts No. 30204, No. 30238 invalid;

in Chapter B:

3 lines of the account No. 91003 to state the column in the following edition: "Not paid in amount of required reserves";

to recognize lines of accounts No. 91004, No. 91006 invalid;

after line of the account No. 91225 to add with line of the following content:

"

91228

The cash belonging to the Bank of Russia, used for cash servicing of credit institutions

And

".

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

Paragraphs two, the third, sixth subitem 1. 1, paragraphs two, the fourth - the tenth, fifteenth subitem 1. 2, paragraphs two, the third, sixth subitem 1.4 of Item of 1 this Instruction become effective since May 1, 2019.

Paragraphs of the fourth, seventh of subitem 1. 1, paragraphs the third, eleventh, twelfth subitem 1. 2, paragraphs of the fourth, seventh of subitem 1.4 of Item of 1 this Instruction become effective since June 1, 2019.

3. The paragraph of the sixth of Item 3.12 of part II of appendix to the Provision of the Bank of Russia No. 579-P (in edition of this Instruction) is effective till June 1, 2019.

 

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