INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of September 9, 2021 No. 5923-U

About modification of the Provision of the Bank of Russia of October 25, 2017 No. 613-P

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; 2018, No. 11, the Art. 1588), 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. 5178) 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 September 1, 2021 No. PSD-20):

1. 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 January 14, 2019 No. 53337, on July 8, 2019 No. 55163, on December 10, 2020 No. 61382, the following changes.

1.1. Third - the eighth Item 1.1 to state paragraphs in the following edition:

"credit consumer cooperatives, except for credit consumer cooperatives which total number of members exceeds three thousand physical and (or) legal entities, and credit consumer cooperatives of the second level; agricultural credit consumer cooperatives, except for agricultural credit consumer cooperatives, total number of members and which associated members exceeds three thousand physical persons and (or) legal entities, and agricultural credit consumer cooperatives of the subsequent level; housing accumulative cooperatives;

pawnshops;

credit rating agencies;

bureau of credit histories, except for qualified bureaus of credit histories;

insurance brokers;

investment advisers.".

1.2. The first - the third and fifth - the seventh Item 2.1 after words of "credit rating agency" to add paragraphs with words ", the investment adviser".

1.3. The first - the third and fifth - the eighth Item 2.2 after words of "autonomous nonprofit organization" to add paragraphs with words ", housing accumulative cooperative".

1.4. Items 3. 3.7, 3.10 and 3.12 after words of "credit rating agency" to add 1, with words ", the investment adviser".

1.5. Items 3. 3.8, 3.11, 3.13 and 3.14 after words of "autonomous nonprofit organization" to add 2, with words ", housing accumulative cooperative".

1.6. Add Item 4.3 with words ", investment advisers since creation of accounting (financial) records for 2022, housing accumulative cooperatives since creation of accounting (financial) records for 2025".

1.7. In appendix 1:

to add the name of form on OKUD 0420901 with words ", the investment adviser";

to add the column 2 of line 4 with the words "and capital investments in it";

to add the column 2 of line 6 with the words "and capital investments in them".

1.8. In appendix 2:

to add the name of form on OKUD 0420902 with words ", the investment adviser";

to add the column 2 of line 8 with the words "and capital investments in it";

to add the column 2 of line 19 after the words "as a result of revaluation" with the words "and as a result of impairment".

1.9. In appendix 3:

to add the name of form on OKUD 0420903 with words ", the investment adviser";

after line 13 to add in the line 13.1 following of content:

"

13.1

Remaining balance on __ ________ 20 __ years

".

1.10. In appendix 4:

to add the name of form on OKUD 0420904 with words ", the investment adviser";

the column 2 of line 15 after the word of "means" to add with words ", capital investments in them";

to add the column 2 of line 16 with the words "and capital investments in it";

"after the word "creation" to add the column 2 of line 17 with the word", upgrade";

to state the column 2 of line 18 in the following edition: "The payments connected with acquisition, creation, upgrade, preparation for use of investment property";

to add the column 2 of line 26 with words ", including:";

after line 26 to add in the line 26.1 following of content:

"

26.1

payments in repayment of agreement obligations of lease

".

1.11. In appendix 5:

to add the name of form on OKUD 0420910 with words ", housing accumulative cooperative";

to add the column 2 of line 4 with the words "and capital investments in it";

to add the column 2 of line 6 with the words "and capital investments in them".

1.12. In appendix 6:

to add the name of form on OKUD 0420911 with words ", housing accumulative cooperative";

to add the column 2 of line 19 and the column 2 of line 33 with the words "and capital investments in it";

the column 2 of line 42 after the word "means" to add with words ", capital investments in them".

1.13. In appendix 7:

to add the name of form on OKUD 0420912 with words ", housing accumulative cooperative";

to add the column 2 of line 7 with the words "and capital investments in it";

to add the column 2 of line 18 after the words "as a result of revaluation" with the words "and as a result of impairment".

1.14. In appendix 8:

to add the name of form on OKUD 0420913 with words ", housing accumulative cooperative";

after line 12 to add in the line 12.1 following of content:

"

12.1

Remaining balance on __ ______ 20 __ years

".

1.15. In appendix 9:

to add the name of form on OKUD 0420914 with words ", housing accumulative cooperative";

the column 2 of line 13 after the word of "means" to add with words ", capital investments in them";

to add the column 2 of line 14 with the words "and capital investments in it";

to state the column 2 of line 15 in the following edition: "The payments connected with acquisition, creation, upgrade, preparation for use of intangible assets and fixed assets";

to state the column 2 of line 16 in the following edition: "The payments connected with acquisition, creation, upgrade, preparation for use of investment property";

to add the column 2 of line 24 with words ", including:";

after line 24 to add in the line 24.1 following of content:

"

24.1

payments in repayment of agreement obligations of lease

".

1.16. In appendix 10:

1.16.1. state the name in the following edition: "Notes to accounting (financial) records of the microcredit company in the form of economic society or partnership, pawnshop, insurance broker, bureau of credit histories, credit rating agency, the investment adviser, credit consumer cooperative, agricultural credit consumer cooperative, the microcredit company in the form of fund, autonomous nonprofit organization, housing accumulative cooperative";

1.16.2. to add the column 2 of line 9 of table 1.1 of the note 1 with words ", and the name of the final owner (beneficiary)";

1.16.3. in table 4.1 of the note 4:

to state the column 2 of line 16 in the following edition: "The recognition criteria, methods used for assessment of fixed assets (for each group of fixed assets)";

after line 16 to add in the line 16.1 following of content:

"

16.1

Method of transfer of the increase in value of fixed asset objects from their revaluation recognized as a part of equity (cumulative revaluation) on retained earnings

";

to state the column 2 of line 17 in the following edition: "The applied depreciation methods, evaluation procedure of salvage value (for each group of fixed assets) and their changes";

in the column 2 of line 18 of the word "for each asset class" shall be replaced with words "(for each group of fixed assets) and their changes";

after line 23 to add in the line 23.1 following of content:

"

23.1

Procedure for recognition and the subsequent stock accounting

";

in the column 2 of line 26 of the word of "obligations on finance lease" shall be replaced with words "lease agreements";

after line 26 to add in the lines 26.1 - 26.4 following of content:

"

26.1	The fact of use by the separate not credit financial credit institution - the lessee of the right not to recognize assets in the form of right to use and agreement obligation of lease with the description of nature of lease agreements to which the specified right is applied
26.2	Procedure of payments of non-quaranteed salvage value of leased object
26.3	Basis and procedure of payments of interest rate for the lease agreement
26.4	The assumptions used in case of determination of variable lease payments

";

1.16.4. state the note 8 in the following edition:

"Note 8. Investment property and capital investments in it

Investment property and capital investments in it

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