INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of September 23, 2021 No. 5941-U

About modification of the Provision of the Bank of Russia of March 24, 2020 No. 713-P "About the Chart of accounts of financial accounting for 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), 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 September 10, 2021 No. PSD-21):

1. Bring in the Provision of the Bank of Russia of March 24, 2020 No. 713-P "About the Chart of accounts of financial accounting for not credit financial credit institutions and procedure for its application", registered by the Ministry of Justice of the Russian Federation on April 21, 2020 No. 58153, on December 10, 2020 No. 61377, the following changes.

1.1. In appendix 1:

1.1.1. The eighth and ninth after the name to state paragraphs in the following edition:

"OOChP - obligations on the covering rest

OVT - obligations according to the arisen requirements".

1.1.2. After line of the account No. 10631 to add with lines of the following content:

 

	"10636	Financial incomes on insurance	П
	10637	Financial expenses on insurance	And".

 

1.1.3. After line of the account No. 11201 to add with lines of the following content:

 

"113		Equity changes of not credit financial credit institution as a result of transactions with shareholders (participants)
	11301	Equity changes of not credit financial credit institution as a result of transactions with shareholders (participants)	П
	11302	Equity changes of not credit financial credit institution as a result of transactions with shareholders (participants)".	And

 

1.1.4. After line of the account No. 31003 to add with lines of the following content:

 

"355		Assets and liabilities concerning the cash flows which are not acquisition cash flows
	35501	Asset concerning the cash flows which are not acquisition cash flows according to the life insurance contracts classified as insurance	And
	35502	The obligation concerning the cash flows which are not acquisition cash flows according to the life insurance contracts classified as insurance	П
	35503	Asset concerning the cash flows which are not acquisition cash flows according to the life insurance contracts classified as investment	And
	35504	The obligation concerning the cash flows which are not acquisition cash flows according to the life insurance contracts classified as investment	П
	35505	Asset concerning the cash flows which are not acquisition cash flows according to the burdensome life insurance contracts classified as insurance	And
	35506	The obligation concerning the cash flows which are not acquisition cash flows according to the burdensome life insurance contracts classified as insurance	П
	35507	Asset concerning the cash flows which are not acquisition cash flows according to the burdensome life insurance contracts classified as investment	And
	35508	The obligation concerning the cash flows which are not acquisition cash flows according to the burdensome life insurance contracts classified as investment	П
	35509	Asset concerning the cash flows which are not acquisition cash flows according to the remained life insurance contracts classified as insurance	And
	35510	The obligation concerning the cash flows which are not acquisition cash flows according to the remained life insurance contracts classified as insurance	П
	35511	Asset concerning the cash flows which are not acquisition cash flows according to the remained life insurance contracts classified as investment	And
	35512	The obligation concerning the cash flows which are not acquisition cash flows according to the remained life insurance contracts classified as investment	П
	35513	Asset concerning the cash flows which are not acquisition cash flows under the withheld (transferred) agreements of life reinsurance	And
	35514	The obligation concerning the cash flows which are not acquisition cash flows under the withheld (transferred) agreements of life reinsurance	П
	35521	Asset concerning the cash flows which are not acquisition cash flows according to the insurance contracts of other, than life insurance classified as insurance	And
	35522	The obligation concerning the cash flows which are not acquisition cash flows according to the insurance contracts of other, than life insurance classified as insurance	П
	35523	Asset concerning the cash flows which are not acquisition cash flows according to the burdensome insurance contracts of other, than life insurance classified as insurance	And
	35524	The obligation concerning the cash flows which are not acquisition cash flows according to the burdensome insurance contracts of other, than life insurance classified as insurance	П
	35525	Asset concerning the cash flows which are not acquisition cash flows according to the remained insurance contracts of other, than life insurance classified as insurance	And
	35526	The obligation concerning the cash flows which are not acquisition cash flows according to the remained insurance contracts of other, than life insurance classified as insurance	П
	35527	Asset concerning the cash flows which are not acquisition cash flows under the withheld (transferred) agreements of reinsurance of other, than life insurance	And
	35528	The obligation concerning the cash flows which are not acquisition cash flows under the withheld (transferred) agreements of reinsurance of other, than life insurance	П
	35531	Asset concerning the cash flows which are not acquisition cash flows under the agreements of NGO classified as insurance	And
	35532	The obligation concerning the cash flows which are not acquisition cash flows under the agreements of NGO classified as insurance	П
	35533	Asset concerning the cash flows which are not acquisition cash flows under the agreements of NGO classified as investment	And
	35534	The obligation concerning the cash flows which are not acquisition cash flows under the agreements of NGO classified as investment	П
	35535	Asset concerning the cash flows which are not acquisition cash flows under the burdensome agreements of NGO classified as insurance	And
	35536	The obligation concerning the cash flows which are not acquisition cash flows under the burdensome agreements of NGO classified as insurance	П
	35537	Asset concerning the cash flows which are not acquisition cash flows under the burdensome agreements of NGO classified as investment	And
	35538	The obligation concerning the cash flows which are not acquisition cash flows under the burdensome agreements of NGO classified as investment	П
	35539	Asset concerning the cash flows which are not acquisition cash flows under the remained agreements of NGO classified as insurance	And
	35540	The obligation concerning the cash flows which are not acquisition cash flows under the remained agreements of NGO classified as insurance	П
	35541	Asset concerning the cash flows which are not acquisition cash flows under the remained agreements of NGO classified as investment	And
	35542	The obligation concerning the cash flows which are not acquisition cash flows under the remained agreements of NGO classified as investment	П
	35551	Asset concerning the cash flows which are not acquisition cash flows under the agreements OPS classified as insurance	And
	35553	Asset concerning the cash flows which are not acquisition cash flows under the burdensome agreements OPS classified as insurance	And
	35555	Asset concerning the cash flows which are not acquisition cash flows under the remained agreements OPS classified as insurance	And
	35561	Reserves under asset impairment concerning the cash flows which are not acquisition cash flows	П
	35562	The cash flows which are not acquisition cash flows before correlation with group of insurance contracts".	And

 

1.1.5. To state the column "Account Sign" of line of the account No. 35607 and line of the account No. 35611 in the following edition: "And".

1.1.6. After line of the account No. 35620 to add with lines of the following content:

 

	"35621	Reserves under impairment of acquisition cash flows	П
	35622	Acquisition cash flows before correlation with group of insurance contracts".	And

 

1.1.7. In the account name No. No. 35801 - 35901 - 35905, 36001 - 36005, 36101 - 36105, 36201 - 36205, 36301 - 36305, 36401 - 36405, 36501 - 36505, 36601 - 36605, 36701 - 36705, 36801 - 36805, 36901 - 36905, 37201 - 37205, 37301 - 37305, 37401 - 37405, 37501, 37601, 37901 - 37903, 38001 - 38003, 38101 - 38103, 38201 - 38203, 38301 - 38303, 38401 - 38403, 38501 - 38503, 38601 - 38603, 38701 - 38703, 38801 - 38803, 38901 - 38903, 39001 - 39003, 39101 - 39106, 39201 - 39206, 39301 - 39306, 39401 - 39406, 39501 - 39506, 39601 - 39606 words of "(OChSP)" to replace 35805, with the word of "(OOChP)".

1.1.8. In the account name No. No. 35811, of 35812, of 35911, of 35912, of 36011, of 36012, of 36111, of 36112, of 36211, of 36212, of 36311, of 36312, of 36411, of 36412, of 36511, of 36512, of 36611, of 36612, of 36711, of 36712, of 36811, of 36812, of 36911, of 36912, of 37211, of 37212, of 37311, of 37312, of 37411, of 37412, of 37511, of 37512, of 37611, of 37612, of 37911, of 37912, of 38011, of 38012, of 38111, of 38112, of 38211, of 38212, of 38311, of 38312, of 38411, of 38412, of 38511, of 38512, of 38611, of 38612, of 38711, of 38712, of 38811, of 38812, of 38911, of 38912, of 39011, to replace 39012 word of "(AFU)" with the word of "(OVT)".

1.1.9. "Withheld" to add the account name No. 37006 and No. 37806 after the word with the word "(transferred)".

1.1.10. After line of the account No. 37006 to add with line of the following content:

 

"37007

Indemnification component under the withheld (transferred) agreements".

And

 

1.1.11. After line of the account No. 37501 to add with line of the following content:

 

"37502

The simplified obligation assessment on the basis of bonus allotment (OOChP)".

And

 

1.1.12. After line of the account No. 37601 to add with line of the following content:

 

"37602

The simplified obligation assessment on the basis of bonus allotment (OOChP)".

And

 

1.1.13. After line of the account No. 37706 to add with lines of the following content:

 

	"37707	Indemnification component under the withheld (transferred) agreements	And
Obligations and assets under the withheld (transferred) agreements of reinsurance of other, than life insurance classified as insurance".

 

1.1.14. After line of the account No. 37801 to add with line of the following content:

 

"37802

Cash flows on execution

П".

 

1.1.15. After line of the account No. 37806 to add with line of the following content:

 

"37807

Indemnification component under the withheld (transferred) agreements".

And

 

1.1.16. 37904, of 38004, of 38104, of 38204, of 38304, of 38404, of 38504, of 38604, of 38704, of 38804, of 38904, 39004 to state the account name No. No. in the following edition: "Adjustment of RPPO under agreements of NGO (OOChP)".

1.1.17. 37905, of 38005, of 38105, of 38205, of 38305, of 38405, of 38505, of 38605, of 38705, of 38805, of 38905, 39005 to state the account name No. No. in the following edition: "The risk amendment on non-financial risk (OOChP)".

1.1.18. To state line of the account No. 37906 in the following edition:

 

"37906

Component of loss (OOChP)

П".

 

1.1.19. After line of the account No. 37906 to add with line of the following content:

 

"37907

Adjustment of RPPO under agreements of NGO regarding the allocated investment components and the allocated built-in derivative tools (OOChP)".

And

 

1.1.20. To state line of the account No. 38006 in the following edition:

 

"38006

Component of loss (OOChP)

П".

 

1.1.21. After line of the account No. 38006 to add with line of the following content:

 

"38007

Adjustment of RPPO under agreements of NGO regarding the allocated investment components and the allocated built-in derivative tools (OOChP)".

And

 

1.1.22. To state line of the account No. 38106 in the following edition:

 

"38106

Margin for the services (OOChP) provided by the agreement".

П

 

1.1.23. After line of the account No. 38106 to add with line of the following content:

 

"38107

Adjustment of RPPO under agreements of NGO regarding the allocated investment components and the allocated built-in derivative tools (OOChP)".

And

 

1.1.24. To state line of the account No. 38206 in the following edition:

 

"38206

Margin for the services (OOChP) provided by the agreement".

П

 

1.1.25. After line of the account No. 38206 to add with line of the following content:

 

"38207

Adjustment of RPPO under agreements of NGO regarding the allocated investment components and the allocated built-in derivative tools (OOChP)".

And

 

1.1.26. To state line of the account No. 38306 in the following edition:

 

"38306

Component of loss (OOChP)

П".

 

1.1.27. After line of the account No. 38306 to add with line of the following content:

 

"38307

Adjustment of RPPO under agreements of NGO regarding the allocated investment components and the allocated built-in derivative tools (OOChP)".

And

 

1.1.28. To state line of the account No. 38406 in the following edition:

 

"38406

Component of loss (OOChP)

П".

 

1.1.29. After line of the account No. 38406 to add with line of the following content:

 

"38407

Adjustment of RPPO under agreements of NGO regarding the allocated investment components and the allocated built-in derivative tools (OOChP)".

And

 

1.1.30. To state line of the account No. 38506 in the following edition:

 

"38506

Component of loss (OOChP)

П".

 

1.1.31. After line of the account No. 38506 to add with line of the following content:

 

"38507

Adjustment of RPPO under agreements of NGO regarding the allocated investment components and the allocated built-in derivative tools (OOChP)".

And

 

1.1.32. To state line of the account No. 38606 in the following edition:

 

"38606

Component of loss (OOChP)

П".

 

1.1.33. After line of the account No. 38606 to add with line of the following content:

 

"38607

Adjustment of RPPO under agreements of NGO regarding the allocated investment components and the allocated built-in derivative tools (OOChP)".

And

 

1.1.34. To state line of the account No. 38706 in the following edition:

 

"38706

Margin for the services (OOChP) provided by the agreement".

П

 

1.1.35. After line of the account No. 38706 to add with line of the following content:

 

"38707

Adjustment of RPPO under agreements of NGO regarding the allocated investment components and the allocated built-in derivative tools (OOChP)".

And

 

1.1.36. To state line of the account No. 38806 in the following edition:

 

"38806

Margin for the services (OOChP) provided by the agreement".

П

 

1.1.37. After line of the account No. 38806 to add with line of the following content:

 

"38807

Adjustment of RPPO under agreements of NGO regarding the allocated investment components and the allocated built-in derivative tools (OOChP)".

And

 

1.1.38. To state line of the account No. 38906 in the following edition:

 

"38906

Component of loss (OOChP)

П".

 

1.1.39. After line of the account No. 38906 to add with line of the following content:

 

"38907

Adjustment of RPPO under agreements of NGO regarding the allocated investment components and the allocated built-in derivative tools (OOChP)".

And

 

1.1.40. To state line of the account No. 39006 in the following edition:

 

"39006

Component of loss (OOChP)

П".

 

1.1.41. After line of the account No. 39006 to add with line of the following content:

 

"39007

Adjustment of RPPO under agreements of NGO regarding the allocated investment components and the allocated built-in derivative tools (OOChP)".

And

 

1.1.42. 39107, of 39207, of 39307, of 39407, of 39507, 39607 to state the account name No. No. in the following edition: "Adjustment of pension accruals at accumulating stage under agreements OPS (OOChP)".

1.1.43. 39108, of 39208, of 39308, of 39408, of 39508, 39608 to state the account name No. No. in the following edition: "The risk amendment on non-financial risk (OOChP)".

1.1.44. 39111, of 39211, of 39311, of 39411, of 39511, 39611 to state the account name No. in the following edition: "Pension accruals at accumulating stage under agreements OPS (OVT)".

1.1.45. 39112, of 39212, of 39312, of 39412, of 39512, 39612 to state the account name No. No. in the following edition: "Payable reserve under agreements OPS (OVT)".

1.1.46. After line of the account No. 39108 to add with line of the following content:

 

"39109

Component of loss (OOChP)

П".

 

1.1.47. After line of the account No. 39112 to add with lines of the following content:

 

	"39113	The means of pension accruals created for benefit of insured persons to whom the due retirement benefit, under agreements OPS (OVT) is appointed	П
	39114	The means of pension accruals created for benefit of legal successors of the died insured persons under agreements OPS (OVT)	П
	39115	The risk amendment on non-financial risk (OVT)	П".

 

1.1.48. After line of the account No. 39208 to add with lines of the following content:

 

"39209

Margin for the services (OOChP) provided by the agreement".

П

 

1.1.49. After line of the account No. 39212 to add with lines of the following content:

 

	"39213	The means of pension accruals created for benefit of insured persons to whom the due retirement benefit, under agreements OPS (OVT) is appointed	П
	39214	The means of pension accruals created for benefit of legal successors of the died insured persons under agreements OPS (OVT)	П
	39215	The risk amendment on non-financial risk (OVT)	П".

 

1.1.50. After line of the account No. 39308 to add with line of the following content:

 

"39309

Component of loss (OOChP)

П".

 

1.1.51. After line of the account No. 39312 to add with lines of the following content:

 

	"39313	The means of pension accruals created for benefit of insured persons to whom the due retirement benefit, under agreements OPS (OVT) is appointed	П
	39314	The means of pension accruals created for benefit of legal successors of the died insured persons under agreements OPS (OVT)	П
	39315	The risk amendment on non-financial risk (OVT)	П".

 

1.1.52. After line of the account No. 39408 to add with line of the following content:

 

"39409

Component of loss (OOChP)

П".

 

1.1.53. After line of the account No. 39412 to add with lines of the following content:

 

	"39413	The means of pension accruals created for benefit of insured persons to whom the due retirement benefit, under agreements OPS (OVT) is appointed	П
	39414	The means of pension accruals created for benefit of legal successors of the died insured persons under agreements OPS (OVT)	П
	39415	The risk amendment on non-financial risk (OVT)	П".

 

1.1.54. After line of the account No. 39508 to add with line of the following content:

 

"39509

Margin for the services (OOChP) provided by the agreement".

П

 

1.1.55. After line of the account No. 39512 to add with lines of the following content:

 

	"39513	The means of pension accruals created for benefit of insured persons to whom the due retirement benefit, under agreements OPS (OVT) is appointed	П
	39514	The means of pension accruals created for benefit of legal successors of the died insured persons under agreements OPS (OVT)	П
	39515	The risk amendment on non-financial risk (OVT)	П".

 

1.1.56. After line of the account No. 39608 to add with line of the following content:

 

"39609

Component of loss (OOChP)

П".

 

1.1.57. After line of the account No. 39612 to add with lines of the following content:

 

	"39613	The means of pension accruals created for benefit of insured persons to whom the due retirement benefit, under agreements OPS (OVT) is appointed	П
	39614	The means of pension accruals created for benefit of legal successors of the died insured persons under agreements OPS (OVT)	П
	39615	The risk amendment on non-financial risk (OVT)	П".

 

1.1.58. After line of the account No. 39706 of the word "Financial liabilities according to insurance contracts and agreements of NGO, classified as the investment, and allocated investment components" shall be replaced with words "Financial liabilities according to the insurance contracts and agreements of NGO classified as the investment, and allocated investment components considered according to requirements of IFRS (IFRS) 9".

1.1.59. To recognize line of the account No. 48030 invalid.

1.1.60. The account name No. No. 48043 - 48046 after the word "withheld" to add with the word "(transferred)".

1.1.61. State the account name No. 71313 and No. 72313 in the following edition: "Loss component under agreements of NGO".

1.1.62. State the account name No. 71314 and No. 72314 in the following edition: "Recovery (reduction) of component of loss under agreements of NGO".

1.1.63. State the account name No. 71321 and No. 72321 in the following edition: "Loss component under agreements OPS".

1.1.64. State the account name No. 71322 and No. 72322 in the following edition: "Recovery (reduction) of component of loss under agreements OPS".

1.1.65. State the account name No. 71424 and No. 72324 in the following edition: "Loss component according to life insurance contracts".

1.1.66. State the account name No. 71425 and No. 72425 in the following edition: "Recovery (reduction) of component of loss according to life insurance contracts".

1.1.67. "Withheld" to add the account name No. 71428 and No. 72428 after the word with the word of "(transferred)".

1.1.68. The account name No. No. 71429 - 71433, 72429 - 72433 after the word "withheld" to add with the word "(transferred)".

1.1.69. State the account name No. 71439 and No. 72439 in the following edition: "Loss component according to insurance contracts of other, than life insurance".

1.1.70. State the account name No. 71440 and No. 72440 in the following edition: "Recovery (reduction) of component of loss according to insurance contracts of other, than life insurance".

1.1.71. 71443, 71445 - 71449, 72443, 72445 - 72449 after the word "withheld" to add the account name No. No. with the word "(transferred)".

1.1.72. "Withheld" to add the account name No. 71444 and No. 72444 after the word with the word of "(transferred)".

1.1.73. After line of the account No. 71449 to add with line of the following content:

 

"71450

Compensation of losses under the withheld (transferred) agreements of life reinsurance".

П

 

1.1.74. After line of the account No. 72449 to add with line of the following content:

 

"72450

Compensation of losses under the withheld (transferred) agreements of life reinsurance".

П

 

1.2. In appendix 2:

1.2.1. In Chapter A of part II:

1.2.1.1. in Item 1.3:

the second offer of paragraph one after figures "10631" to add with figures ", 10636", after figures "10629" to add with figures ", 10637";

add with new paragraphs of the following content:

"On accounts No. 10636 and No. 10637 the financial incomes and financial expenses recognized in other comprehensive income as a result of disaggregating are considered.

On the credit of the account No. 10636 are reflected:

financial incomes in correspondence with accounts on accounting of margin, cash flows on execution (OOChP), the risk amendment on non-financial risk (OOChP) according to life insurance contracts, the issued (accepted) agreements of life reinsurance, insurance contracts of other, than life insurance, and to the issued (accepted) agreements of reinsurance of other, than life insurance;

financial incomes in correspondence with accounts on accounting of margin, cash flows on execution, the risk amendment on non-financial risk, requirements to overcautious persons regarding compensation of insurance payments for the withheld (transferred) agreements of life reinsurance and to the withheld (transferred) agreements of reinsurance of other, than life insurance;

financial incomes in correspondence with accounts on accounting of pension accruals at stage of accumulating (OOChP and OVT), payable reserve (OOChP and OVT), means of the pension accruals created for benefit of insured persons to whom the due retirement benefit (OOChP and OVT), means of the pension accruals created for benefit of legal successors of the died insured persons (OOChP and OVT) under agreements OPS is appointed.

On the debit of the account No. 10636 are reflected:

transfer of the amounts recognized in other comprehensive income, of structure of profit or loss in case of disaggregating according to life insurance contracts, the issued (accepted) agreements of life reinsurance, the withheld (transferred) agreements of life reinsurance, insurance contracts of other, than life insurance, to the issued (accepted) agreements of reinsurance of other, than life insurance, and to the withheld (transferred) agreements of reinsurance of other, than life insurance, under agreements of NGO and OPS in correspondence with accounts of financial incomes on insurance No. No. 71311, 71319, 71422, 71429, 71437, 71445;

transfer of the amounts recognized in other comprehensive income of equity composition in case of disaggregating according to life insurance contracts, NGO and OPS estimated on model with variable remuneration in correspondence with accounts No. 10801 and No. 10901;

transfer of the amounts recognized in other comprehensive income, in case of disaggregating in structure of cash flows on execution in correspondence with accounts of cash flows on execution (OOChP and OVT) on life insurance contracts, the issued (accepted) agreements of life reinsurance, the withheld (transferred) agreements of life reinsurance, insurance contracts of other, than life insurance, and to the issued (accepted) agreements of reinsurance of other, than life insurance, to the withheld (transferred) agreements of reinsurance of other, than life insurance, without conditions of direct participation;

transfer of the amounts recognized in other comprehensive income in case of disaggregating under the agreements OPS estimated using general model in structure of pension accruals in correspondence with accounts of pension accruals at stage of accumulating (OOChP and OVT), payable reserve (OOChP and OVT), means of the pension accruals created for benefit of insured persons to whom the due retirement benefit (OOChP and OVT), means of the pension accruals created for benefit of legal successors of the died insured persons (OOChP and OVT) under the agreements OPS considered on general model is appointed.

On the debit of the account No. 10637 are reflected:

financial expenses in correspondence with accounts on accounting of margin, cash flows on execution (OOChP and OVT), the risk amendment on non-financial risk (OOChP and OVT), loss component according to life insurance contracts, the issued (accepted) agreements of life reinsurance, insurance contracts of other, than life insurance, and to the issued (accepted) agreements of reinsurance of other, than life insurance;

financial expenses in correspondence with accounts on accounting of margin, cash flows on execution, the risk amendment on non-financial risk, requirements to overcautious persons regarding compensation of insurance payments, indemnification component under the withheld (transferred) agreements of life reinsurance and the withheld (transferred) agreements of reinsurance of other, than life insurance;

financial expenses in correspondence with accounts on accounting of pension accruals at stage of accumulating (OOChP and OVT), payable reserve (OOChP and OVT), means of the pension accruals created for benefit of insured persons to whom the due retirement benefit (OOChP and OVT), means of the pension accruals created for benefit of legal successors of the died insured persons (OOChP and OVT) under agreements OPS is appointed;

the financial expenses on insurance recognized in other comprehensive income as a part of RPPO in case of disaggregating in correspondence with accounts on accounting of RPPO on agreements of NGO (OOChP and OVT);

On the credit of the account No. 10637 are reflected:

transfer of the amounts recognized in other comprehensive income, of structure of profit or loss in case of disaggregating according to life insurance contracts, the issued (accepted) agreements of life reinsurance, the withheld (transferred) agreements of life reinsurance, insurance contracts of other, than life insurance, to the issued (accepted) agreements of reinsurance of other, than life insurance, and to the withheld (transferred) agreements of reinsurance of other, than life insurance, under agreements of NGO and OPS in correspondence with accounts of financial expenses on insurance No. No. 71312, 71320, 71423, 71430, 71438, 71446;

transfer of the amounts recognized in other comprehensive income of equity composition in case of disaggregating according to life insurance contracts, NGO and OPS estimated on model with variable remuneration in correspondence with accounts No. 10801 and No. 10901;

transfer of the amounts recognized in other comprehensive income, of structure of cash flows on execution in case of disaggregating in correspondence with accounts of cash flows on execution (OOChP and OVT) on life insurance contracts and the issued (accepted) agreements of life reinsurance, the withheld (transferred) agreements of life reinsurance, insurance contracts of other, than life insurance, to the issued (accepted) agreements of reinsurance of other, than life insurance, to the withheld (transferred) agreements of reinsurance of other, than life insurance, without conditions of direct participation;

transfer of the amounts recognized in other comprehensive income in case of disaggregating under the agreements of NGO estimated using general model in structure of RPPO in correspondence with accounts on accounting of RPPO on the agreements of NGO (OOChP and OVT) estimated using general model;

transfer of the amounts recognized in other comprehensive income in case of disaggregating under the agreements OPS estimated using general model in structure of pension accruals in correspondence with accounts on accounting of pension accruals at stage of accumulating (OOChP and OVT), payable reserve (OOChP and OVT), means of the pension accruals created for benefit of insured persons to whom the due retirement benefit (OOChP and OVT), means of the pension accruals created for benefit of legal successors of the died insured persons (OOChP and OVT) under the agreements OPS considered on general model is appointed.

Analytics are determined by accounts No. 10636 and No. 10637 by not credit financial credit institution.";

1.2.1.2. in Item 1.8:

in the first offer of paragraph one of the word "No. 217n registered by the Ministry of Justice of the Russian Federation on February 2, 2016 No. 40940, on August 1, 2016 No. 43044" shall be replaced with words "No. 217n" about introduction of International accounting standards and Explanations of International accounting standards in action in the territory of the Russian Federation and about recognition No. which voided some orders (separate provisions of orders) of the Ministry of Finance of the Russian Federation", the registered Ministry of Justice of the Russian Federation on February 2, 2016 40940, on August 1, 2016 No. 43044";

state paragraph two in the following edition:

"On the credit and the debit of the account No. 11201 of transaction write-offs of the amounts relating to adjustments of deposits to property of not credit financial credit institution which are reflected in correspondence with the account on accounting of deposits to property of not credit financial credit institution are reflected in correspondence with the account on accounting of retained earnings (uncovered loss), except for.";

paragraphs third - the fifth to recognize invalid;

1.2.1.3. add Section 1 with words and Item 1.9 of the following content:

"Account No. 113" of equity change of not credit financial credit institution as a result of transactions with shareholders (participants)"

Accounts: No. 11301 "Equity changes of not credit financial credit institution as a result of transactions with shareholders (participants)"

No. 11302 "Equity changes of not credit financial credit institution as a result of transactions with shareholders (participants)"

1.9. Purpose of accounts - accounting of the amounts of equity changes of not credit financial credit institution as a result of transactions with shareholders (participants) of not credit financial credit institution, except the transactions and transactions considered on accounts No. No. 102, of 105, of 106, of 107, of 108, of 109, 110 and 111. Account No. 11301 passive; account No. 11302 active.

The amount of increase in the capital of not credit financial credit institution as a result of transactions with shareholders (participants) of not credit financial credit institution is reflected in the account No. 11301.

On the credit of the account No. 11301 difference amounts between fair value of the financial instrument in case of initial recognition are reflected and transaction price with the specified financial instrument, not credit financial credit institution made with shareholders (participants), in correspondence with accounts on accounting of the adjustments increasing (reducing) the cost of the raised funds, accounts on accounting of the adjustments increasing (reducing) the cost of the other provided means, accounts on accounting of the adjustments increasing (reducing) the cost of the issued loans, accounts on accounting of adjustments, increasing (reducing) cost of debt securities, bills of exchange, accounts on accounting of positive (negative) revaluation of equity securities, accounts on accounting of adjustments, increasing (reducing) cost of the issued bonds, bills, accounts on accounting of fair value adjustments of derivative financial instruments.

On the debit of the account No. 11301 earlier saved up amount of increase in the capital of not credit financial credit institution in difference amount between fair value of the financial instrument in case of initial recognition is written off and transaction price with the specified financial instrument, not credit financial credit institution made with shareholders (participants), in correspondence with accounts on accounting of the adjustments increasing (reducing) the cost of the raised funds, accounts on accounting of the adjustments increasing (reducing) the cost of the other provided means, accounts on accounting of the adjustments increasing (reducing) cost issued loans, accounts on accounting of adjustments, increasing (reducing) cost of debt securities, bills of exchange, accounts on accounting of positive (negative) revaluation of equity securities, accounts on accounting of adjustments, increasing (reducing) cost of the issued bonds, bills accounts on accounting of fair value adjustments of derivative financial instruments; the amounts directed to repayment of losses are reflected.

The amount of capital reduction of not credit financial credit institution as a result of transactions with shareholders (participants) of not credit financial credit institution is reflected in the account No. 11302.

On the debit of the account No. 11302 difference amounts between fair value of the financial instrument in case of initial recognition are reflected and transaction price with the specified financial instrument, not credit financial credit institution made with shareholders (participants), in correspondence with accounts on accounting of the adjustments increasing (reducing) the cost of the raised funds, accounts on accounting of the adjustments increasing (reducing) the cost of the other provided means, accounts on accounting of the adjustments increasing (reducing) the cost of the issued loans, accounts on accounting of adjustments, increasing (reducing) cost of debt securities, bills of exchange, accounts on accounting of positive (negative) revaluation of equity securities, accounts on accounting of adjustments, increasing (reducing) cost of the issued bonds, bills, accounts on accounting of fair value adjustments of derivative financial instruments.

On the credit of the account No. 11302 earlier saved up amount of capital reduction of not credit financial credit institution in difference amount between fair value of the financial instrument in case of initial recognition is written off and transaction price with the specified financial instrument, not credit financial credit institution made with shareholders (participants), in correspondence with accounts on accounting of the adjustments increasing (reducing) the cost of the raised funds, accounts on accounting of the adjustments increasing (reducing) the cost of the other provided means, accounts on accounting of the adjustments increasing (reducing) cost issued loans, accounts on accounting of adjustments, increasing (reducing) cost of debt securities, bills of exchange, accounts on accounting of positive (negative) revaluation of equity securities, accounts on accounting of adjustments, increasing (reducing) cost of the issued bonds, bills accounts on accounting of fair value adjustments of derivative financial instruments.

Analytics are determined by not credit financial credit institution.";

1.2.1.4. in Section 3:

after Item 3.17 to add with the subsection "Assets and Liabilities concerning the Cash Flows Which Are Not Acquisition Cash Flows" in edition of appendix 1 to this Instruction;

subsections "Acquisition Cash Flows", "Life insurance agreement obligations. General model of assessment", "Life insurance agreement obligations. Model with variable remuneration", "Obligations and assets under the withheld (transferred) agreements of life reinsurance classified as insurance. General model of assessment", "Agreement obligations of insurance of other, than life insurance. General model of assessment", "Agreement obligations of insurance of other, than life insurance. Approach on the basis of bonus allotment", "Obligations and assets under the withheld (transferred) agreements of reinsurance of other, than life insurance classified as insurance. General model of assessment", "Approach on the basis of bonus allotment", "Agreement obligations of NGO. General model of assessment", "Agreement obligations of NGO. Model with variable remuneration", "Agreement obligations of OPS. General model of assessment ", " agreement obligation of OPS. Model with variable remuneration ", " additional reserves ", " financial liabilities according to the insurance contracts and agreements of NGO classified as the investment, and allocated investment components considered according to requirements of IFRS (IFRS) 9" to state in edition of appendix 2 to this Instruction;

1.2.1.5. in Section 4:

state Items 4.9 and 4.10 in the following edition:

"4.9. Purpose of accounts - accounting of transactions on direct indemnification of the insurer. Accounts No. 47432 and No. 47434 active; accounts No. 47433 and No. 47435 passive.

On the credit of accounts No. 47434 and No. 47435 recognition of insurance loss by the insurer of the causer of harm for benefit of the insurer of the victim in correspondence with accounts No. 37511 and No. 37611 is reflected.

On the debit of accounts No. 47434 and No. 47435 are reflected:

the actual payment to the insurer of the victim on account of the direct indemnification performed by him to the victim in correspondence with accounts on the cash accounting;

debt to professional association of insurers in correspondence with accounts No. 47436 and No. 47437.

On the debit of the account No. 47434 correlation with the insurance contract in correspondence with the account No. 48028 is reflected.

On the debit of accounts No. 47432 and No. 47433 at the insurer of the victim are reflected:

calculations for the payment which is due to the victim on account of indemnification on behalf of the insurer of the causer of harm, performed according to the procedure of direct indemnification in correspondence with the account No. 48031;

expenses which are subject to compensation of the causer of harm by the insurer, on direct indemnification in correspondence with the account No. 71441;

in the income - credit balance by complete calculations in correspondence with the account No. 71441.

On the credit of accounts No. 47432 and No. 47433 at the insurer of the victim are reflected:

cash receipt on account of the indemnification performed by the insurer of the victim proceeding from fixed amounts of the payments determined by results of calculations for direct indemnification in correspondence with accounts on the cash accounting;

in expenses - debit balance by incomplete calculations in correspondence with the account No. 71442;

debt of the insurer of the victim on compensation payments of professional association of insurers in the amount of, the established agreement on direct indemnification, on the account No. 47433 in correspondence with the account No. 47436;

correlation with insurance contracts of other, than life insurance, in correspondence with the account No. 48029.

Analytics are kept on each insurer and each requirement about payment of compensated harm to the victim.

4.10. Purpose of accounts - accounting of settlings of insurers with professional associations of insurers on direct indemnification in case of exception of the insurer who insured the civil responsibility of person which did harm from the agreement on direct indemnification or introductions concerning such insurer of the procedures applied in the case of bankruptcy or in case of withdrawal at it of the license for implementation of insurance activity. Account No. 47436 active; account No. 47437 passive.

When implementing calculations between the insurer of the victim and professional associations of insurers on transactions of direct indemnification of transaction in financial accounting are reflected as follows:

on the debit of the account No. 47436 accounting entry is made on outstanding amount of the insurer of the victim on compensation payments of professional association of insurers in the amount of, the established agreement on direct indemnification, in correspondence with the account No. 47433;

on the account No. 47436 credit accounting entry is made on the amount of the received compensation payment from professional association of insurers in correspondence with the account No. 20501;

on the account No. 47437 credit accounting entry is made on outstanding amount of the insurer of the causer of harm before professional association of insurers in correspondence with the account No. 47435;

on the debit of the account No. 47437 accounting entry is made on repayment sum of debt to professional association of insurers by settlings with the insurer of the victim on account of implementation of direct indemnification by it to the victim in correspondence with the account No. 20501.

Analytics are kept according to each requirement about payment of compensated harm to the victim.";

state the subsections "Calculations for Transactions of Insurance, Joint Insurance and Reinsurance" and "Payment under Pension Plans" in edition of appendix 3 to this Instruction;

1.2.1.6. in Section 6:

the ninth Item 6.10 to declare the paragraph invalid;

state Item 6.13 in the following edition:

"6.13. Purpose of accounts - accounting of settlings with other debtors and creditors on economic activities of not credit financial credit institution which cannot be considered on accounts on accounting of settlings with debtors and creditors. On the account No. 60323 also the amounts of shortages of money revealed in cash desks of not credit financial credit institutions are considered if perpetrators are not identified. Account No. 60322 passive; account No. 60323 active.

On the credit of the account No. 60322 are reflected:

the amounts which are due to creditors of correspondence with accounts of the Chart of accounts;

expenses on transactions of insurance without significant insurance risk in correspondence with the account No. 71442;

recognition of the expenses connected with agreement performance of insurance of other than life insurance, in correspondence with the account No. 71442;

recognition of asset concerning ADP to the conclusion of the contract in correspondence with the account No. 35622;

recognition of asset concerning the cash flows which are not ADP in correspondence with the account No. 35562;

actual expenses on cash flows within the agreement of NGO in correspondence with the account No. 71310;

actual expenses on cash flows within the contract OPS in correspondence with the account No. 71318.

On the debit of the account No. 60322 are reflected:

income on transactions of insurance without significant insurance risk in correspondence with the account No. 71441;

transfer amounts of money in debt repayment, including in debt repayment of non-state pension funds on fees before the "Deposit Insurance Agency" state corporation, in correspondence with accounts of the Chart of accounts;

charge of obligations concerning the cash flows which are not ADP in correspondence with accounts on accounting of obligations concerning the cash flows which are not ADP;

settlings with pension agents in correspondence with accounts on the cash accounting.

The return postings account transactions No. 60323 are reflected.

Analytics are kept on each organization with which calculations, and also in each case of shortage of money are conducted.";

state Item 6.15 in the following edition:

"6.15. Purpose of accounts - the expense accounting, the retirement accounts OPS and NGO which are subject to payment to third parties and linked with maintaining, program and technical services, actuarial services. Account No. 60333 passive; account No. 60334 active.

On the debit of accounts No. 60333 and No. 60334 are reflected:

the amounts of advance payments and fee in correspondence with settlement accounts, accounts on accounting of cash desk;

charge of obligations concerning the cash flows which are not ADP in correspondence with accounts on accounting of obligations concerning the cash flows which are not ADP;

settlings with pension agents in correspondence with accounts on the cash accounting.

On the credit of accounts No. 60333 and No. 60334 are reflected:

recognition of asset concerning ADP to the conclusion of the contract in correspondence with the account No. 35622;

recognition of asset concerning the cash flows which are not ADP in correspondence with the account No. 35562;

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