INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of April 25, 2019 No. 5133-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, 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 April 19, 2019 No. 8) 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 April 16, 2018 No. 50777, on December 3, 2018 No. 52844, the following changes.

1.1. Third Item 11 to add the paragraph with the offer of the following content: "Number of the personal account opened for accounting of transactions in currency of the Russian Federation joins sign of ruble "810".".

1.2. In appendix 1:

in Chapter A:

after line of the account No. 33402 to add with lines of the following content:

 

	"33403	Adjustment of reserve of direct expenses on settlement of losses to the best assessment	П
	33404	Adjustment of reserve of direct expenses on settlement of losses to the best assessment	And
	33405	Adjustment of reserve of indirect expenses on settlement of losses to the best assessment	П
	33406	Adjustment of reserve of indirect expenses on settlement of losses to the best assessment	And";

 

state the account name No. 34301 in the following edition: "Share of overcautious persons in reserve of direct expenses on settlement of losses";

after line of the account No. 34301 to add with lines of the following content:

 

	"34302	Adjustment of share of overcautious persons in reserve of direct expenses on settlement of losses to the best assessment	П
	34303	Adjustment of share of overcautious persons in reserve of direct expenses on settlement of losses to the best assessment	And
	34304	Share of overcautious persons in reserve of indirect expenses on settlement of losses	And
	34305	Adjustment of share of overcautious persons in reserve of indirect expenses on settlement of losses to the best assessment	П
	34306	Adjustment of share of overcautious persons in reserve of indirect expenses on settlement of losses to the best assessment	And";

 

after line of the account No. 60211 to add with lines of the following content:

 

"60220	Revaluation of shares - negative differences	П
60221	Revaluation of shares - positive differences	And".

 

1.3. In appendix 2:

to add the paragraph of the thirty seventh of Item 1.3 with the offer of the following content: "On accounts No. 10622, No. 10623 also revaluation of financial assets (except securities, the issued (placed) loans and bank deposits), available for sale or estimated at fair value through other comprehensive income is considered.";

the fourteenth Item 2.17 after words" (costs according to the transaction)" to add the paragraph with the words "or the amounts of acknowledged obligations on payment of other expenses (costs according to the transaction)";

in Item 2.18:

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

to add the paragraph of the eighth with words ", the account on accounting of settlings with suppliers and contractors";

in Item 3.1:

in the first offer of paragraph one of the word "allocated for separate balances (intra balance sheet calculations)" to exclude;

paragraphs the thirteenth - the sixteenth to recognize invalid;

in the first offer of the paragraph of the seventeenth word "based on memorial orders" to exclude;

to add Item 3.2 after words of "money" with the words "and (or) precious metals";

in the first offer of paragraph one of Item 3.3 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 3.4 to exclude the word "cash", after words of "money" to add with the words "and (or) precious metals";

in Item 3.5:

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";

after words "Accounts: No. 30422 "Means for collective clearing providing (guarantee fund)" No. 30423 "Of means of nonresidents for collective clearing providing (guarantee fund)":

the paragraph one to state in the following edition:

"3.5.1. Purpose of accounts - accounting in the clearing organizations (including in the clearing organizations performing functions of the central partner) money and (or) precious metals of participants of clearing and other persons - residents (accounts No. 30422) and participants of clearing and other persons - nonresidents (the accounts No. 30423) brought by them in collective clearing providing (guarantee fund), and also included in structure of collective clearing providing (guarantee fund) of the income on deposits in which the money and (or) precious metals constituting guarantee fund are placed. Passive accounts.";

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

in Item 3.6:

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 3.7:

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

in Item 3.17:

to state paragraphs of the first and second in the following edition:

"3.17. Purpose of accounts - reflection of insurance reserves on insurance to other, than life insurance. Accounts No. 33201, No. 33202, No. 33301, No. 33302, No. 33401, No. 33402, No. 33403, No. 33405, No. 33501 passive. Accounts No. 33203, No. 33303, No. 33404, No. 33406 active.

Vapors of accounts (active and passive) for bringing to the best assessment of reserve of the declared, but not settled losses, the reserve which occurred, but not claimed losses, reserve of direct expenses are allocated for settlement of losses and reserve of indirect expenses on settlement of losses.";

paragraphs the third and fourth before the word "is reflected" to add with words ", No. 33401 "Reserve of direct expenses on settlement of losses", No. 33402 "Reserve of indirect expenses on settlement of losses";

paragraphs of the fifth and sixth before the word "is reflected" to add with words ", No. 33403 "Adjustment of reserve of direct expenses on settlement of losses to the best assessment", No. 33405 "Adjustment of reserve of indirect expenses on settlement of losses to the best assessment";

paragraphs of the seventh and eighth before the word "is reflected" to add with words ", No. 33404 "Adjustment of reserve of direct expenses on settlement of losses to the best assessment", No. 33406 "Adjustment of reserve of indirect expenses on settlement of losses to the best assessment";

in paragraphs nine and the tenth words of "accounts No. 33401" reserve of direct expenses on settlement of losses", No. 33402 "Reserve of indirect expenses on settlement of losses"," to replace with the word "accounts";

third Item 3.20 to state the paragraph in the following edition:

"On the account No. 33801 credit "Stabilization reserve according to insurance contracts and reinsurance" the amounts of stabilization reserve and reserve for compensation for expenses on implementation of insurance payments and direct indemnification on obligatory civil liability insurance of owners of vehicles in the subsequent periods (stabilization reserve on obligatory civil liability insurance of owners of vehicles) determined according to regulatory requirements by the end of the reporting period, in correspondence with the account No. 71410 "The taken place losses on insurance to other, than life insurance, - net - reinsurance are reflected". On the account No. 33803 credit "Other reserves of insurers according to insurance contracts of other, than life insurance" is reflected the amount of other reserves of insurers determined according to regulatory requirements by the end of the reporting period in correspondence with the account No. 71410 "The taken place losses on insurance to other, than life insurance, - net - reinsurance.";

in Item 3.21:

the second and third offers of paragraph one after words "No. 34202," to add with words "No. 34302, No. 34305,";

in the paragraph the second words "reserves, except share of overcautious persons in reserve of expenses on settlement of losses," shall be replaced with words "the overcautious person's shares in reserves, except share of overcautious persons in";

paragraphs the third and fifth before the word "is reflected" to add with words ", No. 34301 "Share of overcautious persons in reserve of direct expenses on settlement of losses", No. 34304 "Share of overcautious persons in reserve of indirect expenses on settlement of losses";

paragraphs the seventh and ninth before the word "is reflected" to add with words ", No. 34303 "Adjustment of share of overcautious persons in reserve of direct expenses on settlement of losses to the best assessment", No. 34306 "Adjustment of share of overcautious persons in reserve of indirect expenses on settlement of losses to the best assessment";

paragraphs the eleventh and thirteenth before the word "is reflected" to add with words ", No. 34302 "Adjustment of share of overcautious persons in reserve of direct expenses on settlement of losses to the best assessment", No. 34305 "Adjustment of share of overcautious persons in reserve of indirect expenses on settlement of losses to the best assessment";

in paragraphs the sixteenth and eighteenth words of "accounts No. 34301" share of overcautious persons in reserve of expenses on settlement of losses to replace with the word "accounts";

in Item 3.23:

in paragraph one:

in the second offer of the word "with non-quaranteed possibility of receipt of additional benefits, under agreements of non-state pension provision" shall be replaced with words "under agreements of non-state pension provision";

in the fifth offer of the word "with non-quaranteed possibility of receipt of additional benefits, under agreements of mandatory pension insurance and non-state pension provision" shall be replaced with words "under agreements of non-state pension provision";

in paragraph six of the word "added at the expense of the pension accruals created for benefit of insured persons to whom the due retirement benefit is appointed" to exclude;

the tenth to declare the paragraph invalid;

word in paragraph eleven", recognition of obligations in case of acquisition of portfolio of agreements on mandatory pension insurance or non-state pension provision in correspondence with accounts No. 60311 "Settlings with suppliers, contractors" to exclude No. 60312 "Settlings with suppliers, contractors";

the eighteenth and nineteenth to state paragraphs in the following edition:

"Analytics on accounts No. 34801 "Reserve of covering of pension liabilities under the agreements of non-state pension provision classified as insurance", No. 34802 "The result of investment of funds of pension reserves on the agreements of non-state pension provision classified as insurance, directed to forming of pension reserves", No. 34803 "The result of investment of funds of pension reserves on the agreements of non-state pension provision classified as insurance, directed to forming of pension reserves", No. 34804 "Insurance reserve under agreements of non-state pension provision", No. 34901 "Reserve of covering of pension liabilities under the agreements of non-state pension provision classified as investment, with non-quaranteed possibility of receipt of additional benefits" No. 34902 "The result of investment of funds of pension reserves on the agreements classified as investment, with non-quaranteed possibility of receipt of additional benefits, directed to forming of pension reserves" "The result of investment of funds of pension reserves on the agreements classified as investment, with non-quaranteed possibility of receipt of additional benefits, directed to forming of pension reserves" is conducted No. 34903 by each type of pension scheme.

Procedure for conducting analytics on accounts of the second procedure for the balance sheet account No. 347 "Agreement obligations of mandatory pension insurance, classified as insurance", under the accounts No. 34805 "Adjustment of agreement obligations of non-state pension provision classified as insurance to the best assessment", No. 34806 "Adjustment of agreement obligations of non-state pension provision classified as insurance to the best assessment", No. 34904 "Adjustment of agreement obligations of non-state pension provision classified as investment, with non-quaranteed possibility of receipt of additional benefits to the best assessment", No. 34905 "Adjustment of agreement obligations of non-state pension provision classified as investment with non-quaranteed possibility of receipt of additional benefits to the best assessment" it is determined by not credit financial credit institution.";

in Item 4.27:

in the first offer of paragraph one of the word", and reserve under impairment on these amounts" to exclude;

the sixteenth after the word "recovery" to add the paragraph with the words "as a part of receivables", after the word of "period" to add with the words "for the subsequent correlation with insurance contracts and recognitions in payment type and expenses on settlement of losses";

in the paragraph the seventeenth shall be replaced with words the words "write-off is reflected" "transfer of write-offs is reflected", after the word of "period" to add with the words "for reflection as a part of insurance payments";

the eleventh Item 4.51 after words" (costs according to the transaction)" to add the paragraph with the words "or the amounts of acknowledged obligations on payment of other expenses (costs according to the transaction)";

in Item 6.3:

the tenth - the thirteenth to state paragraphs in the following edition:

"Negative and positive differences between book value of the investments considered on the account No. 602, and their fair value are reflected in accounts No. 60220, No. 60221. Account No. 60220 passive. Account No. 60221 active.

On the credit of the account No. 60220 the amount of excess of book value of investments over their fair value is credited.

On the debit of the account No. 60220 the amounts of increase in fair value of investments, and also the revaluation amounts in case of complete disposal of share are written off.

On the debit of the account No. 60221 the amount of excess of fair value of investments over their book value is credited.";

add with new paragraphs of the following content:

"On the credit of the account No. 60221 the amounts of decrease in fair value of investments, and also the revaluation amounts in case of complete disposal of share are written off.

Account transactions of accounting of negative and positive differences of revaluation of shares are conducted only in currency of the Russian Federation.

The procedure for conducting analytics is determined by accounts No. 60220, No. 60221 by not credit financial credit institution.

Reserves by results of check on impairment for the end of quarter, half-year, nine months, years on accounts of other participation in the account No. 60206 "Reserves under impairment" are reflected.

On the credit of the account the amounts of the created reserve, and also the amount of the additionally accrued reserve of correspondence with the account on the expense accounting on forming of reserves under impairment are charged.

On the debit of the account the reserve amounts of correspondence with the account on accounting of the income from recovery of reserves under impairment are written off, in case of impossibility of collection - in correspondence with the corresponding accounts of other participation.

The procedure for conducting analytics is determined by the account No. 60206 by not credit financial credit institution.";

paragraphs the sixteenth and eighteenth Item 7.5 to recognize invalid;

the twenty fifth Item 9.3 to declare the paragraph invalid;

in the first offer of paragraph one of Item 9.4 of the word "belonging to not credit financial credit institution, leased" shall be replaced with words "leased".

1.4. In appendix 4:

after line of the account No. 33303 to add with lines of the following content:

"

33403	Adjustment of reserve of direct expenses on settlement of losses to the best assessment	П
33404	Adjustment of reserve of direct expenses on settlement of losses to the best assessment	And
33405	Adjustment of reserve of indirect expenses on settlement of losses to the best assessment	П
33406	Adjustment of reserve of indirect expenses on settlement of losses to the best assessment	And

";

after line of the account No. 34203 to add with lines of the following content:

"

34302	Adjustment of share of overcautious persons in reserve of direct expenses on settlement of losses to the best assessment	П
34303	Adjustment of share of overcautious persons in reserve of direct expenses on settlement of losses to the best assessment	And
34305	Adjustment of share of overcautious persons in reserve of indirect expenses on settlement of losses to the best assessment	П
34306	Adjustment of share of overcautious persons in reserve of indirect expenses on settlement of losses to the best assessment	And

";

after line of the account No. 52804 to add with lines of the following content:

"

60220	Revaluation of shares - negative differences	П
60221	Revaluation of shares - positive differences	And

".

2. This Instruction becomes effective after 10 days after day of its official publication.

 

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