INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of January 9, 2024 No. 6661-U

About procedure for acceptance, accounting, storage and issue of precious metals (gold, silver, platinum and palladium) in credit institutions

This Instruction based on part five of article 5 of the Federal law "About Banks and Banking Activity" (in edition of the Federal Law of February 3, 1996 No. 17-FZ), paragraph one of Item 5 of article 10 of the Federal Law of March 26, 1998 No. 41-FZ "About precious metals and gemstones" establishes procedure for acceptance, accounting, storage and issue of precious metals (gold, silver, platinum and palladium) in credit institutions in the territory of the Russian Federation.

1. The credit institution, branch of credit institution (further - branch), internal structural division of credit institution (branch) (further - VSP) perform acceptance, accounting, storage and issue of the affined precious metals (gold, silver, platinum and palladium) in the form of the standard, measuring ingots (further - precious metals) conforming to the following standards of the Russian Federation applied according to the Federal Law of June 29, 2015 No. 162-FZ "About standardization in the Russian Federation": to the Section 4 of state standard of the Russian Federation of GOST P 51704-2001 "Platinum ingots measuring. Specifications" <1> (further - to GOST P 51704-2001), the Section 4 of state standard of the Russian Federation GOST P 51784-2001 "Silver bullions measuring. Specifications" <2> (further - to GOST P 51784-2001), Sections 4 and 5 of the state standard specification 28058-2015 interstate standard "Ingot gold. Specifications" <3> (further - to GOST 28058-2015), Sections 4 and 5 of the state standard specification 28595-2015 interstate standard "Silver in ingots. Specifications" <4> (further - to GOST 28595-2015), Section 4 of the state standard specification 31290-2018 interstate standard "The platinum affined. Specifications" <5> (further - to GOST 31290-2018), Section 4 of the state standard specification 31291-2018 interstate standard "The palladium affined. Specifications" <6> (further - to GOST 31291-2018), Section 5 of the national standard of the Russian Federation GOST P 51572-2020 "Gold bars measuring. Specifications" <7> (further - to GOST P 51572-2020), or the international standards applied to representation of key parameters, sizes, properties and marking of ingots of the precious metals made in the territory of foreign state (group of foreign states) according to part 3 of article 5 of the Federal Law of June 29, 2015 No. 162-FZ "About standardization in the Russian Federation" (further - international standards, in case of joint mentioning - documents on standardization).

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<1> No. 20 of St is accepted by the resolution of the State committee of the Russian Federation on standardization and metrology of January 17, 2001 (M., IPK Standards Publishing House, 2001) and is enacted since July 1, 2001.

<2> No. 285 of St is accepted by the resolution of the State committee of the Russian Federation on standardization and metrology of July 25, 2001 (M., IPK Standards Publishing House, 2001) and is enacted since March 1, 2002.

<3> No. 515 of St Is enacted by the order of Federal Agency for Technical Regulation and Metrology of June 3, 2016 (M., Federal State Unitary Enterprise Standartinform, 2016) since January 1, 2017.

<4> No. 516 of St is enacted by the order of Federal Agency for Technical Regulation and Metrology of June 3, 2016 (M., Federal State Unitary Enterprise Standartinform, 2016) since January 1, 2017.

<5> No. 971 of St is enacted by the order of Federal Agency for Technical Regulation and Metrology of November 9, 2018 (M., Federal State Unitary Enterprise Standartinform, 2018) since December 1, 2018.

<6> No. 972 of St is enacted by the order of Federal Agency for Technical Regulation and Metrology of November 9, 2018 (M., Federal State Unitary Enterprise Standartinform, 2018) since December 1, 2018.

<7> No. 680 of St is approved by the order of Federal Agency for Technical Regulation and Metrology of September 29, 2020 (M., Federal State Unitary Enterprise Standartinform, 2020) also is enacted since February 1, 2021.

The credit institution (branch, VSP) performs acceptance, issue of precious metals to legal entities (including to other credit institutions (branches, VSP), individual entrepreneurs, physical persons (further in case of joint mentioning - clients).

2. The organization of work with precious metals in credit institution (branch, VSP) is performed according to the procedure, No. 630-P established by the Provision of the Bank of Russia of January 29, 2018 "About procedure for conducting cash transactions and storage precautions, transportations and collections of banknotes and coin of the Bank of Russia in credit institutions in the territory of the Russian Federation" <8> (further - the Provision of the Bank of Russia No. 630-P) for cash.

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<8> It is registered by the Ministry of Justice of the Russian Federation on June 18, 2018, registration No. 51359, with the changes made by Instructions of the Bank of Russia of May 7, 2020 No. 5454-U (it is registered by the Ministry of Justice of the Russian Federation on June 10, 2020, registration No. 58625), of August 19, 2021 No. 5897-U (it is registered by the Ministry of Justice of the Russian Federation on June 10, 2020, registration No. 65094), of May 31, 2022 No. 6147-U (it is registered by the Ministry of Justice of the Russian Federation on August 22, 2022, registration No. 69734), of November 15, 2023 No. 6607-U (it is registered by the Ministry of Justice of the Russian Federation on February 9, 2024, registration No. 77207).

3. Acceptance, accounting, storage and issue of precious metals in credit institution (branch, VSP) are performed in rooms for making of the transactions with values conforming to requirements, stipulated in Item 1.3 Provisions of the Bank of Russia No. 630-P. In case of insurance of precious metals of the requirement to technical reinforcement of rooms for making of transactions with values are determined by credit institution by approval of insurance company, foreign insurance company. Storage of precious metals in credit institution (branch) is performed in one or several storages of values, in VSP - in storage of values, the VSP safe.

Rooms for making of transactions with values in which are performed acceptance issue and accounting of precious metals, are equipped with the technical devices intended for measurements of precious metals (further - measuring instruments of precious metals). Measuring instruments of precious metals shall conform to requirements, the established Federal Law of June 26, 2008 No. 102-FZ "About ensuring unity of measurements".

4. Employees of credit institution (branch, VSP) when implementing acceptance, accounting, storage and issue of precious metals shall apply the documents provided by the Instruction of the Bank of Russia of July 30, 2014 No. 3352-U "About the document forms applied by credit institutions in the territory of the Russian Federation when implementing cash transactions with banknotes and coin of the Bank of Russia, banknotes and coin of foreign states (group of foreign states), transactions with ingots of precious metals, and procedure for their filling and registration" <9> (further - the Instruction of the Bank of Russia No. 3352-U) and this Instruction, drawn up on paper or in the form of electronic documents.

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<9> It is registered by the Ministry of Justice of the Russian Federation on September 24, 2014, registration No. 34110, with the change made by the Instruction of the Bank of Russia of September 28, 2020 No. 5567-U (it is registered by the Ministry of Justice of the Russian Federation on October 30, 2020, registration No. 60688).

The storage location of the accompanying documentation on precious metals provided by subitems 4.4.2 - 4.4.4 GOST P 51704-2001, state standard specifications P 51784-2001, subitems 5.2.5 - 5.2.7 GOST 28058-2015, state standard specifications 28595-2015, subitems 4.3.4 and 4.3.5 of GOST 31290-2018, state standard specification 31291-2018, subitems 5.3.5 - 5.3.7 GOST P 51572-2020 or international standards (further - the accompanying documentation), delivery-acceptance certificates of the precious metals and damage statements which are drawn up when implementing acceptance, accounting, storage and issue of precious metals is determined by credit institution taking into account ensuring their safety.

5. Accounting of the precious metals which are stored in storage of values of credit institution (branch, VSP), the VSP safe, is conducted by the officials responsible for safety of values, or the treasurer in the book of accounting of precious metals. Transfer of precious metals between the treasurer and cash workers shall be performed according to the book of accounting of the received and issued precious metals which is kept each of the specified workers, except for case when acceptance, issue of precious metals are performed by cash workers jointly.

The book of accounting of precious metals, the book of accounting of the received and issued precious metals are drawn up in any form.

6. In the book of accounting of precious metals are specified:

complete corporate (the reduced name of credit institution corporate (in the presence) (further - the name of credit institution), or the full (reduced) name of branch (further - the name of branch), or the name of credit institution (the name of branch), the name (in the presence) and the accounting number VSP assigned by the Bank of Russia based on Article part three 12, of parts eight and the ninth article 22 of the Federal law "About Banks and Banking Activity" (in edition of the Federal Law of February 3, 1996 No. 17-FZ) (further - accounting number VSP);

date of the present day for which remaining balance of the precious metals which are stored in storage of values of credit institution (branch, VSP), the VSP safe is removed;

financial accounting account number;

name of precious metal;

type of ingot of precious metal;

quantity of ingots of precious metal;

the actual lump of precious metal (further - alloyed weight), for gold - also chemically net weight;

surnames, initials of the officials responsible for safety of values, or the treasurer and their signature, surname, initials of the chief accountant (his deputy) of credit institution (branch) or the authorized person determined in the administrative document of credit institution (branch) (the worker keeping financial accounting of the transactions performed in VSP) and its signature;

other information on the decision of credit institution.

7. In the book of accounting of the received and issued precious metals are specified:

name of credit institution, either name of branch, or name of credit institution (name of branch), name (in the presence) and accounting number VSP;

date of the present day in which transfer of precious metals is performed;

name of precious metal;

type of ingot of precious metal;

quantity of ingots of precious metal;

alloyed weight, for gold - also chemically net weight;

surname, initials of person which is handing over precious metal, and also surname, initials of person receiving precious metal, and its signature;

other information on the decision of credit institution.

8. In case of registration in credit institution (branch, VSP) of the book of accounting of precious metals, books of accounting of the received and issued precious metals on papers sheets of the specified books prior to their maintaining shall be numbered, stitched and fastened the last leaf by zaveritelny text with indication of figures and copy-book of number of the stitched sheets, the start date of ledger maintenance signed by the head (his deputy), the chief accountant (his deputy) of credit institution (branch) on the back (or the authorized persons determined in the administrative document of credit institution (branch) with indication of surname, initials and position and putting down of impress of a seal (stamp) (in the presence) of credit institution (branch, VSP).

9. When implementing acceptance, accounting, storage and issue of precious metals employees of credit institution (branch, VSP) carry out check weighting of precious metals.

The limit blundered the precious metals of measuring instruments of precious metals applied to measurement of weight shall not exceed the values given for each name of precious metal in the column "limits blundered measurements" of Items 13.1 - 13.4 Sections 13 of the list of the measurements relating to the sphere of state regulation of ensuring the unity of measurements approved by the order of the Government of the Russian Federation of November 16, 2020 No. 1847 <10>.

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<10> According to Item 3 of the order of the Government of the Russian Federation of November 16, 2020 this act is effective with No. 1847 till January 1, 2027.

Accounting of precious metals is performed separately according to each name of precious metal on the following indicators:

for gold - on the mass of chemically net precious metal to within gram 0,1;

for silver - on alloyed weight with an accuracy of 1 gram;

for platinum and palladium - on alloyed weight to within gram 0,1.

The alloyed mass of precious metal is determined by the actual indications of measuring instruments of precious metals in accounting units with the accuracy established by paragraphs the fourth - the sixth this Item for each name of precious metal, without application of the rule of mathematical rounding.

The mass of chemically net precious metal (gold) in ingots is determined by multiplication of alloyed weight by the percentage of precious metal (gold) in alloy presented in the form of decimal fraction in which after comma all figures of value of percentage of precious metal (gold) in alloy are put down. At the same time the received result is reflected in accounting of precious metal (gold) with the accuracy established by the paragraph the fourth this Item using the rule of mathematical rounding.

10. In case of identification when implementing acceptance, accounting, storage and issue of precious metals in credit institution (branch, VSP) of the precious metals having by results of check weighting of variation on weight over the maximum deviations established by documents on standardization, and also the precious metals which are not corresponding to documents on standardization the statement of the revealed discrepancies in any form in which are specified is drawn up:

name of credit institution, either name of branch, or name of credit institution (name of branch), name (in the presence) and accounting number VSP;

date of creation of the act of the revealed discrepancies;

name of precious metal;

type of ingot of precious metal;

quantity of ingots of precious metal;

alloyed weight, for gold - also chemically net weight;

information on the precious metals having by results of check weighting of variation on weight over the maximum deviations established by documents on standardization and also about the precious metals which are not corresponding to documents on standardization (if variations and discrepancies are revealed in day of creation of the act);

surnames and initials of the officials responsible for safety of values, either treasurer, or cash worker and their signature;

other information on the decision of credit institution.

Based on the act of the revealed discrepancies the cash payment order 0402009 is drawn up (appendix 10 to the Instruction of the Bank of Russia No. 3352-U) (further - the cash payment order 0402009). Copies of the cash payment order 0402009 and the act of the revealed discrepancies go to cash documents.

11. Accounting and storage of precious metals in credit institution (branch, VSP) are performed by the officials responsible for safety of values, or the treasurer.

Records about remaining balance of precious metals in the book of accounting of precious metals are performed by the treasurer upon termination of implementation of acceptance, issue of precious metals taking into account cash receipt orders 0402008 (appendix 4 to the Instruction of the Bank of Russia No. 3352-U) (further - the cash receipt order 0402008), cash payment orders 0402009, of orders on transfer of values 0402102 (appendix 19 to the Instruction of the Bank of Russia No. 3352-U) (further - the order on transfer of values 0402102), delivery-acceptance certificates of precious metals, acts of the revealed discrepancies, the accompanying documentation. The chief accountant (his deputy) of credit institution (branch) or the authorized person determined in the administrative document of credit institution (branch) (the worker keeping financial accounting of the transactions performed in VSP) shall verify the amounts of remaining balance of precious metals specified in the book of accounting of precious metals with accounting data and put down the signature in the book of accounting of precious metals with indication of surname and initials.

In case of ledger maintenance of accounting of precious metals in the form of the electronic document the leaf of the book of accounting of precious metals is unpacked and located in case with cash documents for the corresponding operational day.

12. Precious metals are stored in storage of values of credit institution (branch, VSP), the VSP safe packed into the bags, sacks, boxes, containers, other means of packaging ensuring safety of precious metals and excluding possibility of their damage (further - packaging with precious metal). On condition of ensuring identification of precious metals and their safety storage of precious metals not packed into the specified means of packaging is allowed.

Precious metals are packed by the officials responsible for safety of values, either the treasurer, or the cash worker (cash workers). Packaging with precious metal is supplied with label on which are specified:

name of credit institution, either name of branch, or name of credit institution (name of branch), name (in the presence) and accounting number VSP;

date of implementation of packaging;

name of precious metal;

type of ingot of precious metal;

quantity of ingots of precious metal;

alloyed weight, for gold - also chemically net weight;

surnames, initials and signatures of the officials responsible for safety of values, either the treasurer, or the cash worker (cash workers) performing packaging of precious metal;

other information on the decision of credit institution.

Packaging with precious metal oplombirovyvatsya (is sealed) by the officials responsible for safety of values, either the treasurer, or the cash worker (cash workers) performing packaging of precious metal.

13. The credit institution (branch, VSP) carries out audit of precious metals which accounting and storage are performed in credit institution (branch, VSP), according to requirements of Items 17.12 - 17.15 Provisions of the Bank of Russia No. 630-P for audit of cash. When carrying out audit of precious metals their selective check weighting is performed.

Results of the carried-out audit of precious metals are reflected in the act of audit of precious metals in any form in which are specified:

name of credit institution, either name of branch, or name of credit institution (name of branch), name (in the presence) and accounting number VSP;

date of creation of the act of audit of precious metals;

the actual availability of the precious metals which are in storage of values of credit institution (branch, VSP), the VSP safe;

results of the carried-out check weighting of precious metals;

compliance (discrepancy) of the actual availability of precious metals to accounting data and books of accounting of precious metals;

the revealed discrepancies of the actual availability of precious metals to accounting data and books of accounting of precious metals (in case of their identification);

other information on the decision of credit institution.

In case of carrying out audit of precious metals along with audit of cash results of audit of precious metals can be reflected in the act of audit of cash.

14. Acceptance, issue of precious metal to the client are performed by the officials responsible for safety of values, either the treasurer, or the cash worker according to the accompanying documentation. The officials responsible for safety of values, either the treasurer, or the cash worker check availability in the accompanying documentation of the following data: names of precious metal, type of ingot of precious metal, quantity of ingots, brands of precious metal (in the presence), mass fraction of precious metal as a percentage, the alloyed mass of each ingot (for gold - also chemically net weight).

15. In case of acceptance, issue of precious metals to clients by the officials responsible for safety of values, either the treasurer, or the cash worker perform visual inspection of precious metals, recalculation, check weighting and comparison of the obtained data with data of the accompanying documentation.

When carrying out visual inspection of precious metals by the officials responsible for safety of values, either the treasurer, or the cash worker check condition of surfaces of precious metals.

When carrying out check weighting of precious metals by the officials responsible for safety of values, either the treasurer, or the cash worker the possibility of visual inspection by the client behind indications of measuring instruments of precious metals shall be provided.

In case of issue of precious metals to physical person check weighting of the precious metals issued to it is performed at its request.

16. Acceptance, issue of precious metals to the representative of the legal entity, the individual entrepreneur is allowed to perform in packaging with precious metal. The officials responsible for safety of values, either the treasurer, or the cash worker check integrity accepted from the representative of the legal entity, the individual entrepreneur of packaging with precious metal, availability on label of the details provided by the agreement signed between credit institution and the legal entity or the individual entrepreneur and their compliance to data of the accompanying documentation. In case of detection of violation of integrity of packaging with precious metal, lack of details on label to packaging with precious metal, and also in case of discrepancy of details on label to packaging with precious metal to the details provided by the agreement specified in the accompanying documentation, the officials responsible for safety of values, either the treasurer, or the cash worker perform opening of packaging with precious metal, visual inspection, recalculation and check weighting of precious metals.

17. In case of acceptance, issue of precious metals the officials responsible for safety of values, either the treasurer, or the cash worker draw up the delivery-acceptance certificate of precious metals in any form in which are specified:

name of credit institution, either name of branch, or name of credit institution (name of branch), name (in the presence) and accounting number VSP;

date of creation of the delivery-acceptance certificate of precious metals;

name of the legal entity; surname, name, middle name (in the presence) representative of the legal entity; surname, name, middle name (in the presence) individual entrepreneur, physical person;

data of the identity document of the representative of the legal entity, individual entrepreneur, physical person;

name of precious metal;

type of ingot of precious metal;

quantity of ingots of precious metal;

alloyed weight, for gold - also chemically net weight;

information on compliance of precious metal this to the accompanying documentation;

surnames and initials of the officials responsible for safety of values, either treasurer, or cash worker and their signature;

surname, initials and signature of the client;

other information on the decision of credit institution.

In case of non-realization of check weighting of the precious metals issued to physical person of visual inspection, recalculation and check weighting of precious metals in case of receiving and delivery to the representative of the legal entity, the individual entrepreneur record about it is made in the delivery-acceptance certificate of precious metals by the officials responsible for safety of values, either the treasurer, or the cash worker.

The copy of the delivery-acceptance certificate of precious metals is issued to the client in confirmation of acceptance, issue of precious metals. On the issued precious metals the accompanying documentation is issued to the client.

The delivery-acceptance certificate of precious metals which is drawn up in the form of the electronic document in coordination with the client is transferred to it by credit institution using the means of information protection accepted to use in credit institution.

18. In credit institution (branch, VSP) the precious metals which are not corresponding to documents on standardization, and also the precious metals having by results of check weighting of variation on weight over the maximum deviations established by documents on standardization are not subject to acceptance from clients and issue to clients.

19. In case of refusal in acceptance of the client of precious metal registration by the officials responsible for safety of values, either the treasurer, or the cash worker of the damage statement in any form in which are specified is allowed:

name of credit institution, either name of branch, or name of credit institution (name of branch), name (in the presence) and accounting number VSP;

date of creation of the damage statement;

name of the legal entity; surname, name, middle name (in the presence) representative of the legal entity; surname, name, middle name (in the presence) individual entrepreneur, physical person;

data of the identity document of the representative of the legal entity, individual entrepreneur, physical person;

name of precious metal;

type of ingot of precious metal;

quantity of ingots of precious metal;

alloyed weight, for gold - also chemically net weight;

cause of failure in acceptance of precious metal;

surnames and initials of the officials responsible for safety of values, either treasurer, or cash worker and their signature;

other information on the decision of credit institution.

In case of execution of the damage statement on paper its second copy is issued to the client. The damage statement which is drawn up in the form of the electronic document in coordination with the client is transferred to it by credit institution using the means of information protection accepted to use in credit institution.

20. On the received precious metals (except for the precious metals received on storage belonging to clients) in credit institution (branch, VSP) receipt cash orders 0402008, on the issued precious metals (except for the precious metals which were stored belonging to clients who were issued) - account cash orders 0402009 are drawn up. Receipt cash orders 0402008, account cash orders 0402009 go to cash documents.

21. In credit institution (branch, VSP) storage of the precious metals belonging to clients is allowed. The precious metals received from clients on storage are stored in storage of values of credit institution (branch, VSP), the VSP safe separately from other precious metals.

In credit institution (branch, VSP) in case of acceptance on storage of precious metals from clients, issue of the precious metals which are stored to clients the order on transfer of values 0402102 is drawn up. The order copy on transfer of values 0402102 with the put-down print of stamp of cash desk is issued to the client, the second copy of the order on transfer of values 0402102 goes to cash documents.

The order on transfer of values 0402102, drawn up in the form of the electronic document, in coordination with the client is transferred to it by credit institution using the means of information protection accepted to use in credit institution.

22. Acceptance in credit institution (branch, VSP) of precious metals from branches, VSP of this credit institution, issue by credit institution (branch, VSP) of precious metals to branches, VSP of this credit institution are performed according to the procedure, established by Items 14 - 16, 20 these Instructions.

In case of acceptance in credit institution (branch, VSP) of the precious metals received from clients on storage and delivered from other branches, VSP of this credit institution, issue by credit institution (branch, VSP) of the precious metals received from clients on storage for delivery in other branches, VSP of this credit institution the order on transfer of values 0402102 is drawn up.

23. This Instruction is subject to official publication 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 December 15, 2023 No. PSD-48) become effective since October 1, 2024.

 

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