INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of August 19, 2021 No. 5890-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"

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) 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 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 May 24, 2019 No. 54722, on October 21, 2020 No. 60496, on December 10, 2020 No. 61377, the following changes.

1.1. In the fifth offer of Item 9 of the word" (partial or complete)" to exclude.

1.2. In Item 19 of the word "the central partners," to exclude.

1.3. In appendix 1:

1.3.1. in Section 6 of Chapter A:

after line of the account No. 60404 to add with line of the following content:

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