INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of June 10, 2019 No. 5167-U

About modification of the Provision of the Bank of Russia of October 25, 2017 No. 613-P "About information disclosure forms in accounting (financial) records of not credit financial credit institutions and procedure for group of accounts of financial accounting according to indicators of accounting (financial) records"

1. Based on article 7 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, Art. 8411, Art. 8440; 2019, No. 6, Art. 46; No. 18, the Art. 2198), parts 6 of article 21 of the Federal Law of December 6, 2011 No. 402-FZ "About financial accounting" (The Russian Federation Code, 2011, No. 50, Art. 7344; 2013, No. 26, Art. 3207; No. 27, Art. 3477; No. 30, Art. 4084; No. 44, Art. 5631; No. 51, Art. 6677; No. 52, Art. 6990; 2014, No. 45, Art. 6154; 2016, No. 22, Art. 3097; 2017, No. 30, Art. 4440; 2018, No. 1, Art. 65; No. 31, Art. 4861; No. 49, the Art. 7516) and according to 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 May 31, 2019 No. 10) to bring in the Provision of the Bank of Russia of October 25, 2017 No. 613-P "About information disclosure forms in accounting (financial) records of not credit financial credit institutions and procedure for group of accounts of financial accounting according to indicators of accounting (financial) records", registered by the Ministry of Justice of the Russian Federation on December 11, 2017 No. 49204, on December 3, 2018 No. 52844, on January 14, 2019 No. 53337, the following changes.

1.1. In appendix 2:

to state the name of the Section I in the following edition:

"Section I. Net interest incomes (net interest expenses) after creation of reserve under impairment on financial assets".

1.2. In appendix 4:

in column 2:

state line 10 in the following edition: "Receipts from repayment and sale of the debt financial assets estimated on depreciated cost";

state line 11 in the following edition: "The payments connected with placement and acquisition of the debt financial assets estimated on depreciated cost";

state line 19 in the following edition: "Receipts from repayment and sale of other financial assets";

state line 20 in the following edition: "The payments connected with placement and acquisition of other financial assets";

after line 20 to add with lines 20.1 and 20.2 of the following content:

"

20.1	Receipts from repayment and sale of the debt financial assets estimated on depreciated cost
20.2	The payments connected with placement and acquisition of the debt financial assets estimated on depreciated cost

".

1.3. In appendix 7:

to state the name of the Section I in the following edition:

"Section I. Net interest incomes (net interest expenses) after creation of reserve under impairment on financial assets";

to state the column 2 of line 5 in the following edition: "Net interest incomes (net interest expenses) after creation of reserve under impairment on financial assets".

1.4. In appendix 9:

in column 2:

state line 8 in the following edition: "Receipts from repayment and sale of the debt financial assets estimated on depreciated cost";

state line 9 in the following edition: "The payments connected with placement and acquisition of the debt financial assets estimated on depreciated cost";

state line 17 in the following edition: "Receipts from repayment and sale of other financial assets";

state line 18 in the following edition: "The payments connected with placement and acquisition of other financial assets";

after line 18 to add with lines 18.1 and 18.2 of the following content:

"

18.1	Receipts from repayment and sale of the debt financial assets estimated on depreciated cost
18.2	The payments connected with placement and acquisition of the debt financial assets estimated on depreciated cost

".

1.5. In appendix 10:

in the note 6:

in table 6.1:

in column 2:

state line 14 in the following edition:

"

14

The loans issued including:

";

after line 14 to add in the lines 14.1 - 14.5 following of content:

"

14.1	remaining balance of principal debt
14.2	remaining balance of debt on interest incomes
14.3	account balance on accounting of other incomes and expenses
14.4	the amount of the adjustments increasing (reducing) book value
14.5	the revaluation amount increasing (reducing) book value

";

state line 15 in the following edition:

"

15

The microloans issued including:

";

after line 15 to add in the lines 15.1 - 15.5 following of content:

"

15.1	remaining balance of principal debt
15.2	remaining balance of debt on interest incomes
15.3	account balance on accounting of other incomes and expenses
15.4	the amount of the adjustments increasing (reducing) book value
15.5	the revaluation amount increasing (reducing) book value

";

according to the procedure of creation of table 6.1 and explanations to it:

in Item of 1 figure "2 - 6 - 16" to replace 4, with figures "2 - 4, 6 - 13, 14.1 - 14.5, 15.1 - 15.5";

in the note 7:

state table 7.2 in edition of appendix 1 to this Instruction;

To it to state procedure for creation of table 7.3 and explanations in the following edition:

"Procedure for creation of table 7.3 and explanations to it

1. In columns 3 and 5 the range of annual contractual interest rates to within three signs after comma is reflected.

2. In columns 4 and 6 the time frame of repayment periods in calendar days is reflected.";

to recognize line 8 of table 15.2 of the note 15 invalid;

in the column 2 of line 3 of table 25.1 of the note 25 to exclude the word "capital";

to state the name of table 26.3 of the note 26 in the following edition:

"Expenses on other long-term remunerations";

in Item 3 of the Procedure for creation of table 28.2 and explanations of the note 28 of figure "1 - 3" to it shall be replaced with words "2 and 3".

1.6. In appendix 11:

in column 3:

line 1 of figure "47901" shall be replaced with words "part 47901", figures "47904" shall be replaced with words "part 47904";

add line 3 with words "+ part 47901 - part 47904 + part 60332";

in line 9 of figure "60332" shall be replaced with words "part 60332";

add line 13 with words "+ part 47422 + part 60311 + part 60322 + part 60313";

state line 17 in the following edition: "47407 + 60331 + part 60322 + part 47422 + 60320 + part 60311 + part 60313";

add line 18 with figures "+ 60331";

in line" + part 10603 - 10605" to exclude 24 words.

1.7. In appendix 12:

in column 3:

in line 1 of figure "47901" shall be replaced with words "part 47901", figures "47904" shall be replaced with words "part 47904";

add line 3 with words "+ part 47901 - part 47904 + part 60332";

in line 9 of figure "60332" shall be replaced with words "part 60332";

add line 13 with words "+ part 47422 + part 60311 + part 60322 + part 60313";

state line 17 in the following edition: "47407 + 60331 + part 60322 + part 47422 + 60320 + part 60311 + part 60313";

add line 18 with figures "+ 60331";

state line 25 in the following edition:

"

25

Reserves

10601 - 10610 + 10611 + 10630 - 10631 + 10609 + 10628 - 10629 + 10626 - 10627+ 10612 - 10613 + 10622 - 10623 + 10619 - 10620 + part 10703 + 10624 - 10625

";

to state the column 2 of line 26 in the following edition: "Retained earnings (uncovered loss)".

1.8. In appendix 13:

to state the name of the Section I in the following edition:

"Section I. Net interest incomes (net interest expenses) after creation of reserve under impairment on financial assets";

in the column 3 of line 7 of figure "381+" to exclude.

1.9. In appendix 14:

to state the name of the Section I in the following edition:

"Section I. Net interest incomes (net interest expenses) after creation of reserve under impairment on financial assets";

to state the column 2 of line 5 in the following edition: "Net interest incomes (net interest expenses) after creation of reserve under impairment on financial assets";

in the column 3 of line 6 of figure "381+" to exclude.

1.10. In appendix 15:

in column 3:

in line 5 of figure "13" to replace with figures "15";

in line 9 of figure "6 - 11" to replace with figures "6 - 10";

in line "4," to exclude the 10th figure;

in line 18 of figure "13" to replace with figures "15";

in line 22 of figure "6 - 11" to replace with figures "6 - 10";

in line 25 of figure "6 - 12" to replace with figures "6 - 11".

1.11. In appendix 17:

to add the column 3 of line 8 after words of "money" with the words "and their equivalents";

state lines 10 and 11 in the following edition:

"

10	Receipts from repayment and sale of the debt financial assets estimated on depreciated cost	The amounts of actually arrived money and their equivalents from repayment and sale of the debt financial assets estimated on depreciated cost connected with principal revenue-producing activities, including receipts from repayment and sale of the issued loans estimated on depreciated cost
11	The payments connected with placement and acquisition of the debt financial assets estimated on depreciated cost	The amounts of actually paid money and their equivalents as a result of placement and purchase of the debt financial assets estimated on depreciated cost connected with principal revenue-producing activities including on issue of the loans estimated on depreciated cost

";

to add the column 3 of lines 12 and 13 after words of "money" with the words "and their equivalents";

state lines 19 and 20 in the following edition:

"

19	The receipts connected with repayment and sale of other financial assets	The amounts of actually arrived money and their equivalents from sale and repayment of other financial assets
20	The payments connected with placement and acquisition of other financial assets	The amounts of actually paid money and their equivalents as a result of placement and purchase of other financial assets

";

after line 20 to add with lines 20.1 and 20.2 of the following content:

"

20.1	Receipts from repayment and sale of the debt financial assets estimated on depreciated cost	The amounts of actually arrived money and their equivalents from repayment and sale of the debt financial assets estimated on depreciated cost which are not connected with principal revenue-producing activities
20.2	The payments connected with placement and acquisition of the debt financial assets estimated on depreciated cost	The amounts of actually paid money and their equivalents as a result of placement and purchase of the debt financial assets estimated on depreciated cost which are not connected with principal revenue-producing activities

".

1.12. In appendix 18:

to add the column 3 of lines 2 and 6 after words of "money" with the words "and their equivalents";

state lines 8 and 9 in the following edition:

"

8	Receipts from repayment and sale of the debt financial assets estimated on depreciated cost	The amounts of actually arrived money and their equivalents from repayment and sale of the debt financial assets estimated on depreciated cost connected with principal revenue-producing activities, including receipts from repayment and sale of the issued loans estimated on depreciated cost
9	The payments connected with placement and acquisition of the debt financial assets estimated on depreciated cost	The amounts of actually paid money and their equivalents as a result of placement and acquisition of the debt financial assets estimated on depreciated cost connected with principal revenue-producing activities including on issue of the loans estimated on depreciated cost

";

to add the column 3 of lines 10 and 11 after words of "money" with the words "and their equivalents";

state lines 17 and 18 in the following edition:

"

17	Receipts from repayment and sale of other financial assets	The amounts of actually arrived money and their equivalents from repayment and sale of other financial assets
18	The payments connected with placement and acquisition of other financial assets	The amounts of actually paid money and their equivalents as a result of placement and acquisition of other financial assets

";

after line 18 to add with lines 18.1 and 18.2 of the following content:

"

18.1	Receipts from repayment and sale of the debt financial assets estimated on depreciated cost	The amounts of actually arrived money and their equivalents from repayment and sale of the debt financial assets estimated on depreciated cost which are not connected with principal revenue-producing activities
18.2	The payments connected with placement and acquisition of the debt financial assets estimated on depreciated cost	The amounts of actually paid money and their equivalents as a result of placement and acquisition of the debt financial assets estimated on depreciated cost which are not connected with principal revenue-producing activities

";

- 29 after words of "money" to add the column 3 of lines 26 with the words "and their equivalents".

1.13. In appendix 19:

in column 3:

in lines 10 - to "debit" to replace the 14th word with the word to "credit";

in lines 18 and 32 of figure "381+" to exclude.

1.14. In appendix 20:

in table 5.1 of the note 5:

to add the column 3 of line 4 with words "+ part 47901";

to add the column 4 of line 4 with words "-part 47904";

in table 6.1 of the note 6:

state line 14 in the following edition:

"

14

The microloans issued including:

line 14.1 + line 14.2 + line 14.3 + line 14.4 + line 14.5

";

after line 14 to add in the lines 14.1 - 14.5 following of content:

"

14.1	remaining balance of principal debt	part 48501 + part 48601 + part 48901 + part 49001 + part 49301 + part 49501
14.2	remaining balance of debt on interest incomes	part 48502 - part 48509 + part 48602 - part 48609 + part 48902 - part 48909 + part 49002 - part 49009 + part 49302 - part 49309 + part 49502 - part 49509
14.3	account balance on accounting of other incomes and expenses	part 48503 - part 48504 - part 48505 + part 48506 + part 48603 - part 48604 - part 48605 + part 48606 + part 48903 - part 48904 - part 48905 + part 48906 + part 49003 - part 49004 - part 49005 + part 49006 + part 49303 - part 49304 - part 49305 + part 49306 + part 49503 - part 49504 - part 49505 + part 49506
14.4	the amount of the adjustments increasing (reducing) book value	part 48507 - part 48508 + part 48607 - part 48608 + part 48907 - part 48908 + part 49007 - part 49008 + part 49307 - part 49308 + part 49507 - part 49508
14.5	the revaluation amount increasing (reducing) book value	part 48511 - part 48512 + part 48611 - part 48612 + part 48911 - part 48912 + part 49011 - part 49012 + part 49311 - part 49312 + part 49511 - part 49512

";

state line 15 in the following edition:

"

15

The microloans issued including:

line 15.1 + line 15.2 + line 15.3 + line 15.4 + line 15.5

";

after line 15 to add in the lines 15.1 - 15.5 following of content:

"

15.1	remaining balance of principal debt	part 48701 + part 48801 + part 49201 + part 49101 + part 49401
15.2	remaining balance of debt on interest incomes	part 48702 - part 48709 + part 48802 - part 48809 + part 49202 - part 49209 + part 49102 - part 49109 + part 49402 - part 49409
15.3	account balance on accounting of other incomes and expenses	part 48703 - part 48704 - part 48705 + part 48706 + part 48803 - part 48804 - part 48805 + part 48806 + part 49203 - part 49204 - part 49205 + part 49206 + part 49103 - part 49104 - part 49105 + part 49106 + part 49403 - part 49404 - part 49405 + part 49406
15.4	the amount of the adjustments increasing (reducing) book value	part 48707 - part 48708 + part 48807 - part 48808 + part 49107 - part 49108 + part 49207 - part 49208 + part 49407 - part 49408
15.5	the revaluation amount increasing (reducing) book value	part 48711 - part 48712 + part 48811 - part 48812 + part 49111 - part 49112 + part 49211 - part 49212 + part 49411 - part 49412

".

in the note 7:

in table 7.1:

to add the column 3 of line 1 with words "+ part 47901";

to add the column 4 of line 1 with words "-part 47904";

in the column 2 figures "-48910" to exclude 3 lines;

to add the column 4 of line 2 with figures "+ 48910";

state table 7.2 in edition of appendix 2 to this Instruction;

in table 15.1 of the note 15:

in column 3:

add line 2 with figures "-43722";

add line 3 with figures "-42722 - 42822 - 42922 - 43022 - 43122 - 43222 - 43322 - 43422 - 43522 - 43622 - part 43822 - 43922 - 44022";

add line 4 with figures "-42622";

state line 7 in the following edition: "part 47422 + part 60311 + part 60322 + part 60313";

in table 16.1 of the note 16:

in column 3:

state line 1 in the following edition: "part 60322 + part 60311 + part 60313";

state line 3 in the following edition: "part 47422 + 47407";

to add the column 3 of line 5 of table 17.1 of the note 17 with figures "+ 60331";

to add the column 4 of line 2 of table 21.1 of the note 21 with figures "+ 31554 + 31555 + 31556 + 31557 + 31558 + 31559 + 31560";

to add the column 4 of line 18 of table 24.1 of the note 24 with figures "-43301 - 43302 - 43303 - 43304";

in the column 2 of line 3 of table 25.1 of the note 25 to exclude the word "capital".

2. This Instruction is subject to official publication, becomes effective since January 1, 2020 and is applied since creation of accounting (financial) records for 2019.

Appendix 1

to the Instruction of the Bank of Russia of June 10, 2019 No. 5167-U "About modification of the Provision of the Bank of Russia of October 25, 2017 No. 613-P "About information disclosure forms in accounting (financial) records of not credit financial credit institutions and procedure for group of accounts of financial accounting according to indicators of accounting (financial) records"

"The loans issued and the microloans issued, estimated on depreciated cost

Table 7.2

 

Line number	Name of indicator	______ 20 __.						______ 20 __.
		All-in book value				Reserve under impairment	Book value	All-in book value				Reserve under impairment	Book value
		Remaining balance of principal debt	Remaining balance of debt on interest incomes	Account balance on accounting of other incomes and expenses	The amount of the adjustments increasing (reducing) book value			Remaining balance of principal debt	Remaining balance of debt on interest incomes	Account balance on accounting of other incomes and expenses	The amount of the adjustments increasing (reducing) book value
1	2	3	4	5	6	7	8	9	10	11	12	13	14
1	The loans issued including:
2	the loans issued to legal entities
3	the loans issued to physical persons
4	the loans issued to legal entities - to nonresidents
5	the loans issued to physical persons - to nonresidents
6	the loans issued to individual entrepreneurs
7	The microloans issued including:
8	the microloans issued to legal entities
9	the microloans issued to physical persons
10	the microloans issued to physical persons - to nonresidents
11	the microloans issued to legal entities - to nonresidents
12	the microloans issued to individual entrepreneurs
13	Total

".

Appendix 2

to the Instruction of the Bank of Russia of June 10, 2019 No. 5167-U "About modification of the Provision of the Bank of Russia of October 25, 2017 No. 613-P "About information disclosure forms in accounting (financial) records of not credit financial credit institutions and procedure for group of accounts of financial accounting according to indicators of accounting (financial) records"

"The loans issued and the microloans issued, estimated on depreciated cost

Table 7.2

 

Line number	Name of indicator	______ 20 __.
		All-in book value				Reserve under impairment	Book value
		Remaining balance of principal debt	Remaining balance of debt on interest incomes	Account balance on accounting of other incomes and expenses	The amount of the adjustments increasing (reducing) book value
1	2	3	4	5	6	7	8
1	The loans issued including:	line 2 + line 3 + line 4 + line 5 + line 6	line 2 + line 3 + line 4 + line 5 + line 6	line 2 + line 3 + line 4 + line 5 + line 6	line 2 + line 3 + line 4 + line 5 + line 6	line 2 + line 3 + line 4 + line 5 + line 6	line 2 + line 3 + line 4 + line 5 + line 6
2	the loans issued to legal entities	part 48501	part 48502 - part 48509	part 48503 - part 48504 - part 48505 + part 48506	part 48507+ part 48508	48510	column 3 + column 4 + column 5 + column 6 - column 7
3	the loans issued to physical persons	part 48601	part 48602 - part 48609	part 48603 - part 48604 - part 48605 + part 48606	part 48607 - part 48608	48610	column 3 + column 4 + column 5 + column 6 - column 7
4	the loans issued to legal entities - to nonresidents	part 48901	part 48902 - part 48909	part 48903 - part 48904 - part 48905 + part 48906	part 48907 - part 48908	48910	column 3 + column 4 + column 5 + column 6 - column 7
5	the loans issued to physical persons - to nonresidents	part 49001	part 49002 - part 49009	part 49003 - part 49004 - part 49005 + part 49006	part 49007 - part 49008	49010	column 3 + column 4 + column 5 + column 6 - column 7
6	the loans issued to individual entrepreneurs	part 49301	part 49302 - part 49309	part 49303 - part 49304 - part 49305 + part 49306	part 49307 - part 49308	49310	column 3 + column 4 + column 5 + column 6 - column 7
7	The microloans issued including:	line 8 + line 9 + line 10 + line 11 + line 12	line 8 + line 9 + line 10 + line 11 + line 12	line 8 + line 9 + line 10 + line 11 + line 12	line 8 + line 9 + line 10 + line 11 + line 12	line 8 + line 9 + line 10 + line 11 + line 12	column 3 + column 4 + column 5 + column 6 - column 7
8	the microloans issued to legal entities	part 48701	part 48702 - part 48709	part 48703 - part 48704 - part 48705 + part 48706	part 48707 - part 48708	48710	column 3 + column 4 + column 5 + column 6 - column 7
9	the microloans issued to physical persons	part 48801	part 48802 - part 48809	part 48803 - part 48804 - part 48805 + part 48806	part 48807 - part 48808	48810	column 3 + column 4 + column 5 + column 6 - column 7
10	the microloans issued to physical persons - to nonresidents	part 49201	part 49202 - part 49209	part 49203 - part 49204 - part 49205 + part 49206	part 49207 - part 49208	49210	column 3 + column 4 + column 5 + column 6 - column 7
11	the microloans issued to legal entities - to nonresidents	part 49101	part 49102 - part 49109	part 49103 - part 49104 - part 49105 + part 49106	part 49107 - part 49108	49110	column 3 + column 4 + column 5 + column 6 - column 7
12	the microloans issued to individual entrepreneurs	part 49401	part 49402 - part 49409	part 49403 - part 49404 - part 49405 + part 49406	part 49407 - part 49408	49410	column 3 + column 4 + column 5 + column 6 - column 7
13	Total	line 1 + line 7	line 1 + line 7	line 1 + line 7	line 1 + line 7	line 1 + line 7	line 1 + line 7

".

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