INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of June 25, 2024 No. 6765-U

About modification of the Provision of the Bank of Russia of September 23, 2021 No. 773-P

Based on part 6 of article 21 of the Federal Law of December 6, 2011 No. 402-FZ "About financial accounting":

1. Bring in the Provision of the Bank of Russia of September 23, 2021 No. 773-P "About procedure for reflection on accounts of financial accounting by non-state pension funds of agreements on mandatory pension insurance" <1> following of change:

--------------------------------

<1> It is registered by the Ministry of Justice of the Russian Federation on October 28, 2021, registration No. 65628, with the changes made by the Instruction of the Bank of Russia of August 16, 2022 No. 6219-U (it is registered by the Ministry of Justice of the Russian Federation on September 20, 2022, registration No. 70157).

1.1. State Item 1.1 in the following edition:

"1.1. The concepts "contract with conditions of direct participation", "agreement without conditions of direct participation", "burdensome agreement", "agreement concerning which for date of initial recognition there is no considerable probability that afterwards it will become burdensome", "portfolio of agreements", "margin for the services provided by the agreement", "cash flows on agreement performance", "cash flows within the agreement", "acquisition cash flows", "risk amendment on non-financial risk", "obligation on the covering rest", "investment component", "obligation according to the arisen requirements", "revenue on insurance", "loss component", "disaggregating", "adjustment on the basis of experience", "estimation of cash flows" are applied in the values established by the International accounting standard (IFRS) 17 "Insurance contracts" the order of the Ministry of Finance of the Russian Federation enacted in the territory of the Russian Federation of April 20, 2021 No. 65n "About introduction of the International accounting standard (IFRS) 17 "Insurance contracts" in action in the territory of the Russian Federation and about cancellation of separate provisions of orders of the Ministry of Finance of the Russian Federation in the territory of the Russian Federation" (registration No. 63562), with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation of October 4, 2023 No. 155n "About introduction of documents of International accounting standards "Initial application of IFRS (IFRS) 17 and IFRS (IFRS) 9 - the Comparative information (The amendment to IFRS (IFRS) 17)", "Determination of accounting valuations (The amendment to IFRS (IAS) 8 "Accounting policy, changes in accounting valuations and mistakes" is registered by the Ministry of Justice of the Russian Federation on May 21, 2021)", "The obligation on lease in transaction of sale with reversionary lease (Amendments to IFRS (IFRS) 16)" in action in the territory of the Russian Federation" (it is registered by the Ministry of Justice of the Russian Federation on November 23, 2023, registration No. 76077) (further - IFRS (IFRS) 17).".

1.2. In Item 1.5:

the paragraph one to state in the following edition:

"1.5. The fund shall reflect agreements OPS in accounts of financial accounting of the first procedure for No. No. 391 - 396, provided by the Chart of accounts of financial accounting for not credit financial credit institutions, bureau of credit histories, credit rating agencies, the installed application 1 to the Provision of the Bank of Russia of August 1, 2022 No. 803-P "About the Chart of accounts of financial accounting for not credit financial credit institutions, bureau of credit histories, credit rating agencies and procedure for its application" (it is registered by the Ministry of Justice of the Russian Federation on September 20, 2022, registration No. 70158) with the changes made by Instructions of the Bank of Russia of January 10, 2024 No. 6665-U (it is registered by the Ministry of Justice of the Russian Federation on February 12, 2024, registration No. 77223), of May 21, 2024 No. 6729-U (it is registered by the Ministry of Justice of the Russian Federation on June 20, 2024, registration No. 78625) (further - the Chart of accounts).";

in paragraph one of subitems 1.5.1 and 1.5.2 of the word "appendix 1 to the Provision of the Bank of Russia No. 713-P" shall be replaced with words "Chart of accounts".

1.3. In Item 3.9:

word in paragraph three to "line 6" shall be replaced with words "lines 6, 6.1 - 6.3";

add with the paragraph of the following content:

"the accounting entries specified in the table 9 of appendix to this Provision - in case of reflection on accounts of financial accounting of the guarantee fees paid by fund in fund of guaranteeing pension accruals and the warranty compensation received by fund from fund of guaranteeing pension accruals for agreements OPS.".

1.4. Item 5.1 in paragraph one to exclude the word "pension".

1.5. State Item 5.4 in the following edition:

"5.4. The fund shall reflect in accounts of financial accounting on agreements OPS:

income and expenses on payments for agreements OPS, except for payments of investment components, the accounting entries specified in lines 1.3 - 1.5 tables 5 of appendix to this Provision;

income and expenses on payments for agreements OPS, except for payments of investment components, and also payment (transfers) of investment components the accounting entries specified in the table 6 of appendix to this Provision.".

1.6. In paragraphs second and third Item 6.2 of the word "appendix 1 to the Provision of the Bank of Russia No. 713-P" shall be replaced with words "Chart of accounts".

1.7. In appendix:

1.7.1. In the column 4 of line 1 of tables 1 and 2 of the word of "appendix 1 to the Provision of the Bank of Russia No. 713-P" shall be replaced with words "Chart of accounts".

1.7.2. In table 3:

state line 6 in the following edition:

"

6

Reflection of cash flows on agreement performance of OPS on accounts of adjustments of pension accruals

";

add in the lines 6.1 - 6.3 following of content:

"

6.1		No. 39106, No. 39206, No. 39306, No. 39406, No. 39506, No. 39606 (separate personal account)	No. 39107, No. 39207, No. 39307, No. 39407, No. 39507, No. 39607 (separate personal account)	-	3
6.2		No. 39107. No. 39207, No. 39307, No. 39407, No. 39507, No. 39607 (separate personal account)	No. 39106, No. 39206, No. 39306, No. 39406, No. 39506, No. 39606 (separate personal account)	-	3
6.3		No. 39106, No. 39206, No. 39306, No. 39406, No. 39506, No. 39606 (separate personal account)	No. 39106, No. 39206, No. 39306, No. 39406, No. 39506, No. 39606 (separate personal account)	-	3

"

1.7.3. Add table 4 in the lines 7 - 7.3 following of content:

"

7	Reflection of cash flows on agreement performance of OPS on accounts of adjustments of pension accruals
7.1		No. 39106, No. 39206, No. 39306, No. 39406, No. 39506, No. 39606 (separate personal account)	No. 39107, No. 39207, No. 39307, No. 39407, No. 39507, No. 39607 (separate personal account)	-	3
7.2		No. 39107, No. 39207, No. 39307, No. 39407, No. 39507, No. 39607 (separate personal account)	No. 39106, No. 39206, No. 39306, No. 39406, No. 39506, No. 39606 (separate personal account)	-	3
7.3		No. 39106, No. 39206, No. 39306, No. 39406, No. 39506, No. 39606 (separate personal account)	No. 39106, No. 39206, No. 39306, No. 39406, No. 39506, No. 39606 (separate personal account)	-	3

".

1.7.4. In table 5:

after line 1.2 to add in the lines 1.2(1) - 1.2(1).2 of the following content:

"

1.2 (1)	Revenue recognition under agreements OPS
1.2 (1).1		No. 39106, No. 39206, No. 39306, No. 39406, No. 39506, No. 39606, No. 39107, No. 39207, No. 39307, No. 39407, No. 39507, No. 39607	No. 71317	12103	3
1.2 (1).2		No. 71317	No. 39106, No. 39206, No. 39306, No. 39406, No. 39506, No. 39606, No. 39107, No. 39207, No. 39307, No. 39407, No. 39507, No. 39607	12103	3

";

lines 1.3 - 1.5 to state in the following edition:

"

1.3	Reflection as a part of revenue of the amount of reduction of pension accruals as a part of OOChP on benefits amount under agreements OPS, except for payments of investment components	No. 39103, No. 39203, No. 39303, No. 39403, No. 39503, No. 39603	No. 71317	12103	1
1.4	Reflection of adjustment on the basis of experience in case of exceeding of the amount of actual expenses on payments for agreements OPS over the amount of the expected expenses on payments for agreements OPS, except for payments of investment components	No. 71318		22108	3
			No. 71318	22102, 22103
1.5	Reflection of adjustment on the basis of experience in case of exceeding of the amount of the expected expenses on payments for agreements OPS over the amount of actual expenses on payments for agreements OPS, except for payments of investment components	No. 71323		12406	3
			No. 71323	12406

";

recognize lines 1.5.1 and 1.5.2 invalid;

lines 1.17 - 1.19 to state in the following edition:

"

1.17	Reflection of actual expenses on cash flows under agreements OPS	No. 71318	Accounts of Sections 4 and 6 of Chapter A of the Chart of accounts	22104	3, 1
1.18	Reflection of adjustment on the basis of experience in case of exceeding of the amount of actual expenses under agreements OPS over the amount of the expected expenses under agreements OPS	No. 71318		22108	3
			No. 71318	22104
1.19	Reflection of adjustment on the basis of experience in case of exceeding of the amount of the expected expenses under agreements OPS over the amount of actual expenses under agreements OPS	No. 71323		12406	3
			No. 71323	12406

".

1.7.5. In table 6:

state the name in the following edition: "Reflection on accounts of financial accounting of payments for agreements on mandatory pension insurance and money transfers of pension accruals under agreements on mandatory pension insurance";

state Section 3 in the following edition:

"

Section 3. Reflection of money transfer of pension accruals under agreements OPS
3.1	Reflection of debt on money transfer of pension accruals in other fund or in Fund of pension and social insurance of the Russian Federation for agreements OPS	No. 39102, No. 39202, No. 39302, No. 39402, No. 39502, No. 39602	No. 48401, No. 48403	-	1
3.2	Reflection of money transfer of pension accruals in structure of means of pension reserves as one-time fee under the agreement of long-term savings
3.2.1		No. 39102, No. 39202, No. 39302, No. 39402, No. 39502, No. 39602	No. 30305	-	1
3.2.2		No. 30305	No. 20501	-	1

";

in the name of Section 4 to exclude the word "further";

to state the name of Section 5 in the following edition: "Reflection of returns of payments for agreements OPS in case of implementation of payment to the legal successor of the died insured person";

the column 4 of line 5.3.1 before symbol and figures "No. 39211" to add with symbol and figures "No. 39111,";

in the column 2 of line 6.2 of the word "in receipt date of return" to exclude.

1.7.6. Add table 7 with lines of the following content:

"

Reflection of the ROPS direction on replenishment of means of insurance reserve
2.7	Reflection of the ROPS direction on replenishment of insurance reserve	No. 39705	No. 30306	-	1
2.8	Reflection of money transfer from the settlement account intended for accounting of means of pension accruals on the settlement account intended for accounting of means of pension reserves	No. 30306	No. 20501	-	1
2.9	Reflection of adjustment of ROPS	No. 10801	No. 39706	-	3

".

1.7.7. In table 8:

lines 1.4, 1. 5, 2.4 and 2.5 to recognize become invalid and;

state Section 3 in the following edition:

"

Section 3. Reflection of the investment income of means of pension accruals sent to structure of own means under the agreements OPS estimated on general model
3.1	Reflection of charge of financial expenses
3.1.1		No. 71320, No. 72320	No. 30305	22202	1
3.1.2		No. 30306	No. 39106, No. 39107, No. 39206, No. 39207, No. 39306, No. 39307	-	3
3.2	Reflection of write-off of the added financial expenses	No. 39106, No. 39107, No. 39206, No. 39207, No. 39306, No. 39307	No. 71320, No. 72320	22202	3

";

state line 5.1 in the following edition:

"

5.1

Reflection of the decision on the direction of own fund on completion of means of pension accruals

No. 10801, No. 71802

No. 30305, No. 30305

- 55706

3 3

".

1.7.8. Add with the table 9 of the following content:

"Table 9. Reflection on accounts of financial accounting of the guarantee fees paid by fund in fund of guaranteeing pension accruals and the warranty compensation received by fund from fund of guaranteeing pension accruals for agreements on mandatory pension insurance

Line number	Content of the fact of economic life	Debit of the account	Account credit	Symbol	Type of activity
1	2	3	4	5	6
The Section 1, Reflection of the guarantee fees by fund in fund of guaranteeing the pension accruals paid for the account of own means
1.1	Reflection of charge by fund of the guarantee fees in fund of guaranteeing pension accruals at the expense of own means	No. 71318	No. 60322	22104	3
1.2	Reflection of payment of the guarantee fees by fund in fund of guaranteeing pension accruals	No. 60322	No. 20501	-	3
Section 2. Reflection by fund of the received warranty compensation from fund of guaranteeing pension accruals
2.1	Reflection by fund of the received warranty compensation	No. 20501	No. 60322	-	1
2.2	Reflection by fund of increase in funds of pension accruals for the amount of the received warranty compensation	No. 60322	No. 39102, No. 39103, No. 39104, No. 39105, No. 39202, No. 39203, No. 39204, No. 39205, No. 39302, No. 39303, No. 39304, No. 39305, No. 39402, No. 39403, No. 39404, No. 39405, No. 39502, No. 39503, No. 39504, No. 39505, No. 39602, No. 39603, No. 39604, No. 39605	-	1

".

2. 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 June 7, 2024 No. PSD-15) become effective since January 1, 2025.

 

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