INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of March 24, 2021 No. 5753-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"

Based on Item 14 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; 2021, No. 9, the Art. 1467), 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; 2019, No. 30, the Art. 4149) 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 March 19, 2021 No. PSD-6):

1. 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, on March 26, 2019 No. 54165, on June 18, 2020 No. 58690, on October 14, 2020 No. 60381, the following changes.

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

in Chapter A:

state the account name No. 306 in the following edition: "Calculations for transactions with financial and other assets";

state the account name No. 30601 in the following edition: "Means of clients on broker transactions with financial and other assets";

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