INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of August 19, 2021 No. 5892-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. 27, the Art. 5187), 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; 2021, No. 27, the Art. 5187) 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 August 13, 2021 No. PSD-19):

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, on May 27, 2021 No. 63660, the following changes.

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

in Chapter A:

to recognize lines of accounts No. 40101 and No. 40201 invalid;

after line of the account No. 60405 to add with line of the following content:

 

"60406

Impairment of fixed assets

П";

 

after line of the account No. 60807 to add with line of the following content:

 

"60808

Asset impairment in the form of right to use

П";

 

after line of the account No. 61912 to add with line of the following content:

 

"61913

Impairment of the real estate which is temporarily not used in the main activities

П".

 

1.2. In part II:

before Item 4.1 of the word "Account No. 40101" to exclude the income distributed by bodies of the Federal Treasury between budgets of budget system of the Russian Federation";

declare Item 4.1 invalid;

state Item 4.8 in the following edition:

"4.8. Purpose of the account - the cash accounting on bank accounts of territorial authorities of the Federal Treasury for issue and cash deposit of money and implementation of calculations for the transactions made with use of payment cards, participants of system of treasurer payments. Passive account.

Analytics are kept on personal accounts according to each bank account opened to territorial authorities of the Federal Treasury.";

before Item 4.9 of the word of "Accounts No. 40201" of means of budgets of subjects of the Russian Federation" to exclude;

declare Item 4.9 invalid;

in Item 4.12:

state paragraph two in the following edition:

"The account is opened for financial bodies of municipalities according to international treaties of the Russian Federation.";

word in paragraph five of "bodies of the Federal Treasury" shall be replaced with words "financial bodies of municipalities";

in Item 4.16:

in the paragraph the second words "to bodies of the Federal Treasury," to exclude;

word in paragraph five "bodies of the Federal Treasury," to exclude;

in Items 4.22 and 4.23:

in the paragraph the second words "bodies of the Federal Treasury," to exclude;

the third and fourth to state paragraphs in the following edition:

"On the credit of the account the amounts of the arrived money are reflected.

On the debit of the account transfer amounts of money are reflected.";

word in paragraph five "to bodies of the Federal Treasury," to exclude;

in Items 4.24 and 4.25:

in the paragraph the second "bodies of the Federal Treasury and" to exclude words;

the third and fourth to state paragraphs in the following edition:

"On the credit of the account the amounts of the arrived money are reflected.

On the debit of the account transfer amounts of money are reflected.";

word in paragraph five "to bodies of the Federal Treasury and" to exclude;

in Item 4.28:

in the paragraph the twelfth words "to bodies of the Federal Treasury,", "to bodies of the Federal Treasury for the cash accounting of peasant farms, including individual entrepreneurs," to exclude;

in the paragraph the thirteenth words "to bodies of the Federal Treasury," to exclude;

thirty third Item 4.58 to declare the paragraph invalid;

in Item 6.17:

in paragraph one:

the first offer after the word of "depreciation" to add with the words "and impairments";

in the third offer of the word "account No. 60414 passive" shall be replaced with words "passive accounts No. 60406 and No. 60414";

to add paragraph two after the words "and also depreciation" with the words "and impairments";

in Item 6.18:

to state paragraphs of the seventh and eighth in the following edition:

"on the account No. 60808 "Asset impairment in the form of right to use" - asset impairment in the form of right to use. Passive account.

Reflection on accounts of financial accounting of agreement settlements of lease is performed according to Chapter 2 of the Provision of the Bank of Russia No. 659-P.";

add with new paragraphs of the following content:

"Reflection on accounts of financial accounting of asset impairment in the form of right to use is performed according to Chapter 4 of the Provision of the Bank of Russia No. 448-P.

Analytics on the account No. 60804 are kept by lease agreements, separate assets. Analytics on the account No. 60805 are kept by lease agreements and separate assets considered on the account on accounting of assets in the form of right to use. Analytics on accounts No. 60806 and No. 60807 are conducted by lease agreements. Analytics on the account No. 60808 are kept by lease agreements, separate assets.";

in Item 6.27:

in paragraph one:

the first offer after the words "and also depreciation" to add with the words "and impairments";

in the second offer of the word "accounts No. 61909 and No. 61910" shall be replaced with words "accounts No. 61909, No. 61910 and No. 61913";

to add paragraph two after the words "and also depreciation" with the words "and impairments".

1.3. The paragraph the ninth Item 3.4 of part III after words "the registered Ministry of Justice of the Russian Federation on August 1, 2016 No. 43044," to add with words "the order of the Ministry of Finance of the Russian Federation of June 4, 2018 No. 125n "About introduction of the document of International accounting standards in action in the territory of the Russian Federation", the registered Ministry of Justice of the Russian Federation on June 21, 2018 No. 51396, the order of the Ministry of Finance of the Russian Federation of October 30, 2018 No. 220n "About introduction of the document of International accounting standards in action in the territory of the Russian Federation", the registered Ministry of Justice of the Russian Federation on November 16, 2018 No. 52703, the order of the Ministry of Finance of the Russian Federation of August 5, 2019 No. 119n "About introduction of the document of International accounting standards "Materiality determination. Amendments to IFRS (IAS) 1 and IFRS (IAS) 8" in action in the territory of the Russian Federation", the registered Ministry of Justice of the Russian Federation on October 4, 2019 No. 56149, the order of the Ministry of Finance of the Russian Federation of July 14, 2020 No. 142n "About introduction of the document of International accounting standards "Classification of obligations as short-term or long-term (Amendments to IFRS (IAS) 1)" in action in the territory of the Russian Federation", the registered Ministry of Justice of the Russian Federation on September 2, 2020 No. 59616, the order of the Ministry of Finance of the Russian Federation of December 14, 2020 No. 304n "About introduction of the document of International accounting standards "Amendments to IFRS (IFRS) 17 "Insurance contracts" in action in the territory of the Russian Federation", the registered Ministry of Justice of the Russian Federation on January 19, 2021 No. 62135,".

1.4. In appendix 6:

in Chapter A:

to recognize lines of accounts No. 40101 and No. 40201 invalid;

after line No. 60405 to add with line of the following content:

"

60406

Impairment of fixed assets

П

";

after line No. 60807 to add with line of the following content:

"

60808

Asset impairment in the form of right to use

П

";

after line No. 61912 to add with line of the following content:

"

61913

Impairment of the real estate which is temporarily not used in the main activities

П

".

2. This Instruction is subject to official publication and becomes effective since January 1, 2022.

 

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