It is registered
Ministry of Justice
Russian Federation
On May 6, 2025 No. 82067
of March 31, 2025 No. 7027-U
About procedure for reflection on accounts of financial accounting of derivative tools by not credit financial credit institutions, bureau of credit histories, credit rating agencies
This Instruction based on part 6 of article 21 of the Federal Law of December 6, 2011 No. 402-FZ "About financial accounting" establishes procedure for reflection on accounts of financial accounting of derivative tools by not credit financial credit institutions, bureau of credit histories, credit rating agencies.
1.1. For the purpose of this Instruction the following concepts are applied:
"the active market", "basic data", "observed basic data", "fair value" - in the values established by Appendix A of the International accounting standard (IFRS) 13 "Assessment of fair value" <1> (further - IFRS (IFRS) 13);
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<1> 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 voided some orders (separate provisions of orders) of the Ministry of Finance of the Russian Federation" is enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation of December 28, 2015 (it is registered by the Ministry of Justice of the Russian Federation on February 2, 2016, registration No. 40940) with the changes made by the order of the Ministry of Finance of the Russian Federation of July 11, 2016 No. 111n (registration No. 43044) is registered by the Ministry of Justice of the Russian Federation on August 1, 2016 (further - the order of the Ministry of Finance of the Russian Federation No. 111n), the order of the Ministry of Finance of the Russian Federation of September 17, 2024 No. 127n (registration No. 80431) (further - the order of the Ministry of Finance of the Russian Federation No. 217n is registered by the Ministry of Justice of the Russian Federation on December 2, 2024), with amendments, enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation of June 27, 2016 No. 98n "About introduction of documents of International accounting standards in action in the territory of the Russian Federation and about recognition voided some orders of the Ministry of Finance of the Russian Federation" (registration No. 42869) (further - the order of the Ministry of Finance of the Russian Federation No. 98n is registered by the Ministry of Justice of the Russian Federation on July 15, 2016), the order of the Ministry of Finance of the Russian Federation No. 111n.
"variation margin" - in value, stipulated in Item 4 articles 301 of the Tax Code of the Russian Federation;
"the agreement of financial guarantee", "costs according to the transaction", "derecognition", "purchase or sale on standard conditions", "the derivative tool" - in the values established by Appendix A of the International accounting standard (IFRS) 9 "Financial instruments" in edition of 2014 <2> (further - IFRS (IFRS) 9);
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<2> It is enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n, with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 111n, the order of the Ministry of Finance of the Russian Federation of March 27, 2018 No. 56n "About introduction of documents of International accounting standards in action in the territory of the Russian Federation" (registration No. 50779) is registered by the Ministry of Justice of the Russian Federation on April 16, 2018, the order of the Ministry of Finance of the Russian Federation of June 4, 2018 No. 125n "About introduction of the document of International accounting standards in action in the territory of the Russian Federation" (registration No. 51396) (further - the order of the Ministry of Finance of the Russian Federation No. 125n is registered by the Ministry of Justice of the Russian Federation on June 21, 2018), the order of the Ministry of Finance of the Russian Federation of September 16, 2019 No. 146n "About introduction of the document of International accounting standards "Editorial corrections in IFRS" in action in the territory of the Russian Federation" (registration No. 56187) is registered by the Ministry of Justice of the Russian Federation on October 9, 2019, the order of the Ministry of Finance of the Russian Federation of April 7, 2020 No. 55n "About introduction of the document of International accounting standards "Reform of benchmark interest rate (The amendment to IFRS (IFRS) 9, IFRS (IAS) 39 and IFRS (IFRS) 7)" in action in the territory of the Russian Federation" (registration No. 58832) is registered by the Ministry of Justice of the Russian Federation on July 3, 2020, the order of the Ministry of Finance of the Russian Federation of December 14, 2020 No. 304n "About introduction of the document of International accounting standards "Amendments to IFRS (IFRS) 17 "Insurance contracts" in action in the territory of the Russian Federation" (it is registered by the Ministry of Justice of the Russian Federation on January 19, 2021, registration No. 62135) (further - the order of the Ministry of Finance of the Russian Federation No. 304n), the order of the Ministry of Finance of the Russian Federation of February 17, 2021 No. 23n "About introduction of the document of International accounting standards "Reform of benchmark interest rate - stage 2 (Amendments to IFRS (IFRS) 9, IFRS (IAS) 39, IFRS (IFRS) 7, IFRS (IFRS) 4 and IFRS (IFRS) 16)" in action in the territory of the Russian Federation" (registration No. 62829), the order of the Ministry of Finance of the Russian Federation of February 17, 2021 No. 24n "About introduction of documents of International accounting standards "Amendments to references to "Conceptual bases" (Amendments to IFRS (IFRS) 3 "Integration of businesses") ", " fixed assets - receipts before proper use (The amendment to IFRS (IAS) 16 "Fixed assets" is registered by the Ministry of Justice of the Russian Federation on March 22, 2021)", "Burdensome agreements - costs for agreement performance (Amendments to IFRS (IAS) 37)" and "Annual enhancements of International accounting standards, the period of 2018 - 2020" in action in the territory of the Russian Federation" (registration No. 62828) is registered by the Ministry of Justice of the Russian Federation on March 22, 2021.
"owners" - in value, stipulated in Item 7 International accounting standards (IAS) 1 "Accounts presentation" <3>;
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<3> It is enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n, with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n, the order of the Ministry of Finance of the Russian Federation No. 111n, the order of the Ministry of Finance of the Russian Federation No. 125n, the order of the Ministry of Finance of the Russian Federation of October 30, 2018 No. 220n "About introduction of the document of International accounting standards in action in the territory of the Russian Federation" (registration No. 52703) is registered by the Ministry of Justice of the Russian Federation on November 16, 2018, the order of the Ministry of Finance of the Russian Federation of August 5, 2019 No. 119n "About introduction of the document of International accounting standards "Materiality determination (Amendments to IFRS (IAS) 1 and IFRS (IAS) 8)" in action in the territory of the Russian Federation" (registration No. 56149) is registered by the Ministry of Justice of the Russian Federation on October 4, 2019, the order of the Ministry of Finance of the Russian Federation of July 14, 2020 No. 142n "About introduction of the document of International accounting standards "Classification of obligations as short-term or long-term (Amendments to IFRS (IAS) 1)" in action in the territory of the Russian Federation" (registration No. 59616) is registered by the Ministry of Justice of the Russian Federation on September 2, 2020, the order of the Ministry of Finance of the Russian Federation of November 26, 2020 No. 283n "About introduction of documents of International accounting standards "Prolongation of effective period of temporary release from application of IFRS (IFRS) 9 (The amendment to IFRS (IFRS) 4)" and "The amendment to IFRS (IAS) 1 "Accounts presentation" in action in the territory of the Russian Federation" (registration No. 61873), the order of the Ministry of Finance of the Russian Federation No. 304n is registered by the Ministry of Justice of the Russian Federation on December 28, 2020, the order of the Ministry of Finance of the Russian Federation of December 30, 2021 No. 229n "About introduction of documents of International accounting standards "Disclosure of information on accounting policy (Amendments to IFRS (IAS) 1 "Accounts presentation" and to Practical recommendations No. 2 about application of IFRS "Forming of judgments of materiality") "and" the deferred tax connected with assets and liabilities which result from one transaction (The amendment to IFRS (IAS) 12)" in action in the territory of the Russian Federation" (registration No. 67141) is registered by the Ministry of Justice of the Russian Federation on February 3, 2022, the order of the Ministry of Finance of the Russian Federation of December 13, 2023 No. 198n "About introduction of the document of International accounting standards "Long-term obligations with covenants (Amendments to IFRS (IAS) 1)" in action in the territory of the Russian Federation" (registration No. 76917) is registered by the Ministry of Justice of the Russian Federation on January 19, 2024.
"transaction price" - in value, stipulated in Item B5.1.1 of IFRS (IFRS) 9.
1.2. Not credit financial credit institution, bureau of credit histories, credit rating agency (further in case of joint mentioning - the organization) shall reflect derivative tools in accounts of financial accounting of the chart of accounts of financial accounting for not credit financial credit institutions, the bureau of credit histories, credit rating agencies approved by the Bank of Russia according to 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)".
1.3. The organization shall reflect in accounts of financial accounting the derivative tool which is asset in case of simultaneous availability of the following conditions:
cumulative cost assessment of requirements of the organization for the derivative tool exceeds cumulative cost assessment of its obligations on this derivative tool;
the organization in the future expects increase in economic benefits as a result of receipt of assets, exchange of assets or repayments of its obligations on conditions, profitable to the organization.
1.4. The organization shall reflect in accounts of financial accounting the derivative tool which is the obligation in case of simultaneous availability of the following conditions:
cumulative cost assessment of obligations of the organization for the derivative tool exceeds cumulative cost assessment of its requirements for this derivative tool;
the organization in the future expects reduction of economic benefits as a result of receipt of assets, exchange of assets or repayments of its obligations on unprofitable conditions for the organization.
1.5. For the purposes of reflection of derivative tools on accounts of financial accounting the organization shall:
estimate fair value of derivative tools according to IFRS (IFRS) 13;
to independently determine the used evaluation methods of fair value of derivative tools and to approve them in accounting policy.
1.6. The organization shall reflect in accounts of financial accounting separately:
the cost of the derivative tools which are assets and cost of the derivative tools which are obligations;
income and expenses on different derivative tools.
1.7. From the date of initial recognition of the derivative tool and before date of the termination of its recognition of the requirement and the obligation on the derivative tool concerning basic (basic) asset the organization shall reflect in accounts of financial accounting on accounting of requirements and obligations on derivative tools and other agreements (transactions) on which calculations and delivery are performed not earlier than the next day after day of the conclusion of the agreement (transaction).
2.1. The organization shall reflect the derivative tool in case of initial recognition in accounts of financial accounting in case of approach of the circumstance specified in Item 3.1.1 IFRS (IFRS) 9, with observance of Item 2.4 of this Instruction.
2.2. The organization shall reflect the derivative tool in accounts of financial accounting on accounting of derivative tools in case of its initial recognition at fair value.
2.3. In the presence of difference between fair value of the derivative tool in case of initial recognition and transaction price (further - difference in case of initial assessment) the organization shall reflect the derivative tool in accounts of financial accounting:
at fair value the derivative tool if it is confirmed by market price (quotation) in the active market on the identical derivative tool or is based on evaluation method of fair value in case of which only observed basic data are used;
at fair value the derivative tool, corrected according to the subitem (b) of the Item B5.1.2A IFRS (IFRS) 9, in the case which is not specified in the paragraph the second this Item.
2.4. The organization shall not reflect for date of initial recognition of the derivative tool accounting entries in accounts of financial accounting on accounting of derivative tools if in case of initial recognition of the derivative tool its fair value and transaction price are equal to zero.
2.5. The organization shall reflect difference in case of initial assessment in profit or loss in accounts of financial accounting on accounting of the income and expenses, except for case when it is subject to recognition as the asset which is not the derivative tool and case when the specified difference is caused by transactions with the owners specified in the subitem (iii)(d) of Item 106 IFRS (IAS) 1.
2.6. If fair value of the derivative tool in case of initial recognition is other than zero and transaction price is equal to zero, the organization shall reflect in accounts of financial accounting the derivative tool for date of initial recognition the following accounting entries:
2.6.1. In the case specified in the paragraph the second Item 2.3 of this Instruction, the organization shall reflect the derivative tool accounting entry:
if difference in case of initial assessment positive:
The debit of the account No. 52601 "Derivative tools from which receipt of economic benefits" (further - the account No. 52601) is expected
The account No. 71509 credit "The income from derivative tools" (further - the account No. 71509);
if difference in case of initial assessment negative:
The debit of the account No. 71510 "Expenses on derivative tools" (further - the account No. 71510)
The account No. 52602 credit "Derivative tools on which reduction of economic benefits" (further - the account No. 52602) is expected.
2.6.2. In case, the specified in paragraph three of Item 2.3 of this Instruction, the organization shall reflect the derivative tool accounting entry:
if difference in case of initial assessment positive:
Debit of the account No. 52601
The account No. 52604 credit "Fair value adjustment of derivative tools" (further - the account No. 52604);
if difference in case of initial assessment negative:
The debit of the account No. 52603 "Fair value adjustment of derivative tools" (further - the account No. 52603)
Account No. 52602 credit.
2.7. If in case of initial recognition of the derivative tool its fair value is other than zero and the organization shall pay the transaction price equal to fair value of the derivative tool, or the organization has the requirement for its payment, the organization shall reflect the derivative tool and calculations connected with the derivative tool (further - calculations), for date of initial recognition the following accounting entries:
2.7.1. The requirement for obtaining in accordance with the terms of the derivative tool of transaction price the organization having the specified requirement shall reflect in settlement currency on the account No. 47408 "Calculations for conversion transactions, derivative tools and other agreements (transactions) by which calculations and delivery are performed not earlier than the next day after day of the conclusion of the agreement (transaction)" (further - the account No. 47408) by accounting entry:
Debit of the account No. 47408
The account No. 47407 credit "Calculations for conversion transactions, derivative tools and other agreements (transactions) by which calculations and delivery are performed not earlier than the next day after day of the conclusion of the agreement (transaction)" (further - the account No. 47407).
The organization having the requirement for obtaining in accordance with the terms of the derivative tool of transaction price shall reflect the derivative tool accounting entry:
Debit of the account No. 47407
Account No. 52602 credit.
The organization shall reflect the transaction price received when implementing calculations with accounting entry:
The debit of the account on the cash accounting or accounts on accounting of calculations depending on method of calculations
Account No. 47408 credit.
2.7.2. The organization having the specified obligation shall reflect the obligation on payment in accordance with the terms of the derivative tool of transaction price in settlement currency on the account No. 47407 accounting entry:
Debit of the account No. 47408
Account No. 47407 credit.
The organization having the obligation on payment in accordance with the terms of the derivative tool of transaction price shall reflect the derivative tool accounting entry:
Debit of the account No. 52601
Account No. 47408 credit.
The organization shall reflect the transaction price paid when implementing calculations with accounting entry:
Debit of the account No. 47407
The credit of the account on the cash accounting or accounts on accounting of calculations depending on method of calculations.
2.8. If in case of initial recognition of the derivative tool its fair value differs from transaction price which in accordance with the terms of the derivative tool the organization shall pay, or the organization has the requirement for its payment, the organization shall reflect the following accounting entries for date of initial recognition of the derivative tool:
2.8.1. The organization shall reflect the requirement for obtaining in accordance with the terms of the derivative tool of transaction price in the account No. 47408 and the derivative tool which is the obligation on the account No. 52602 accounting entries according to subitem 2.7.1 of Item 2.7 of this Instruction.
2.8.2. The organization shall reflect the obligation on payment in accordance with the terms of the derivative tool of transaction price in the account No. 47407 and the derivative tool which is asset on the account No. 52601 accounting entries according to subitem 2.7.2 of Item 2.7 of this Instruction.
2.8.3. In the case specified in the paragraph the second Item 2.3 of this Instruction, the organization shall reflect difference in case of initial assessment by the following accounting entries:
the organization having the obligation on payment in accordance with the terms of the derivative tool of transaction price:
if difference in case of initial assessment positive:
Debit of the account No. 52601
Account No. 71509 credit;
if difference in case of initial assessment negative:
Debit of the account No. 71510
Account No. 52601 credit;
the organization having the requirement for obtaining in accordance with the terms of the derivative tool of transaction price:
if difference in case of initial assessment positive:
Debit of the account No. 71510
Account No. 52602 credit;
if difference in case of initial assessment negative:
Debit of the account No. 52602
Account No. 71509 credit.
2.8.4. In case, the specified in paragraph three of Item 2.3 of this Instruction, the organization shall reflect difference in case of initial assessment by the following accounting entries:
the organization having the obligation on payment in accordance with the terms of the derivative tool of transaction price:
if difference in case of initial assessment positive:
Debit of the account No. 52601
Account No. 52604 credit;
if difference in case of initial assessment negative:
Debit of the account No. 52603
Account No. 52601 credit;
the organization having the requirement for obtaining in accordance with the terms of the derivative tool of transaction price:
if difference in case of initial assessment positive:
Debit of the account No. 52603
Account No. 52602 credit;
if difference in case of initial assessment negative:
Debit of the account No. 52602
Account No. 52604 credit.
2.9. The organization owes to write off the difference in case of initial assessment considered on the account No. 52603 or the account No. 52604, into the account No. 71509 or the account No. 71510 depending on remaining balance availability on the specified accounts according to the subitem (b) of the Item B5.1.2A IFRS (IFRS) 9.
The organization shall reflect write-off of difference in case of initial assessment on increase in the income (reduction of expenses) accounting entry:
Debit of the account No. 52604
Credit of the account No. 71509 or account No. 71510.
The organization shall reflect write-off of difference in case of initial assessment on increase in expenses (reduction of the income) accounting entry:
Debit of the account No. 71509 or account No. 71510
Account No. 52603 credit.
For date when fair value of the derivative tool is confirmed with market price (quotation) in the active market on the identical derivative tool or is estimated with use of evaluation method of fair value in case of which only observed basic data are used, the account balance No. 52603 or the account No. 52604 concerning the specified derivative tool is written off into the account No. 71509 or the account No. 71510.
2.10. For date of their origin the organization shall reflect costs according to the transaction (except the sums of money paid in accordance with the terms of the derivative tool) accounting entry:
Debit of the account No. 71702 "Expenses on other transactions"
The credit of the account on the cash accounting or accounts on accounting of calculations depending on method of calculations.
If costs according to the transaction are performed in foreign currency, for the purpose of their reflection on accounts of financial accounting the organization shall perform recalculation in rubles on the official rate of foreign currency in relation to the ruble established by the Bank of Russia according to Item 15 of article 4 of the Federal Law of July 10, 2002 No. 86-FZ "About the Central bank the Russian Federation (Bank of Russia)" (further - the official rate), operating for date of emergence of the costs specified in this paragraph.
2.11. The organization shall not reflect in accounts of financial accounting difference in case of initial assessment which is not recognized the organization essential, in case of approval of such decision accounting policy.
3.1. After initial recognition the organization shall reflect in accounts of financial accounting change of fair value of the derivative tool at least the last calendar day of every month, for date of derecognition of the derivative tool and for date of origin at the organization of requirements and (or) obligations for implementation in accordance with the terms of the derivative tool of intermediate payments during the term of its action.
3.2. For the purposes of reflection on accounts of financial accounting of changes of fair value of derivative tools the organization shall determine the following types of intermediate payments:
variation margin;
the other irretrievable intermediate payments made by one party of the derivative tool to other party in the terms established by the derivative tool which amount is determined based on basic (basic) assets or base-line values (basic) assets (rules of determination of values of basic (basic) asset) (further - other irretrievable intermediate payments).
3.3. Increase in fair value of the derivative tool, except for the case specified in Item 3.5 of this Instruction, the organization shall reflect the following accounting entries:
if the derivative tool is asset:
Debit of the account No. 52601
The credit of the account No. 71509 or account No. 71510 depending on remaining balance availability on the specified accounts;
if the derivative tool is the obligation:
The debit of the account No. 71509 or the account No. 71510 depending on remaining balance availability on the specified accounts
Account No. 52602 credit.
3.4. Reduction of fair value of the derivative tool, except for the case specified in Item 3.5 of this Instruction, the organization shall reflect the following accounting entries:
if the derivative tool is asset:
The debit of the account No. 71509 or the account No. 71510 depending on remaining balance availability on the specified accounts
Account No. 52601 credit;
if the derivative tool is the obligation:
Debit of the account No. 52602
The credit of the account No. 71509 or account No. 71510 depending on remaining balance availability on the specified accounts.
3.5. In case of change of fair value of the derivative tool as of date of origin at the organization of the requirement for obtaining and (or) the obligation on payment in accordance with the terms of the derivative tool of other irretrievable intermediate payment in comparison with date of its previous assessment the organization shall reflect the specified change by accounting entry:
The debit of the account No. 61601 "The subsidiary account for reflection of disposal of derivative tools and calculations for intermediate payments" (further - the account No. 61601)
The credit of the account No. 52601, if fair value of the derivative tool which is asset decreased, or accounts No. 52602, if fair value of the derivative tool which is the obligation increased,
or
The debit of the account No. 52601, if fair value of the derivative tool which is asset increased, or accounts No. 52602, if fair value of the derivative tool which is the obligation decreased
Account No. 61601 credit.
4.1. The organization shall reflect in accounts of financial accounting derecognition of the derivative tool which is asset in case of approach of one of the circumstances specified in Item 3.2.3 IFRS (IFRS) 9.
4.2. The organization shall reflect in accounts of financial accounting derecognition of the derivative tool which is the obligation in case of approach of one of the circumstances specified in Items 3.3.1 and 3.3.2 IFRS (IFRS) 9.
4.3. In case of derecognition of the derivative tool as a result of which execution the organization acquires basic (basic) asset (except for foreign currency) the organization shall reflect the following accounting entries:
4.3.1. The organization shall reflect the requirements for receipt of basic (basic) asset and the obligation for its payment provided by conditions of the derivative tool in the amount of the price of basic (basic) asset in settlement currency accounting entry:
Debit of the account No. 47408
Account No. 47407 credit.
4.3.2. Write-off of fair value of the derivative tool, the organization shall reflect accounting entry:
if the derivative tool is asset:
Debit of the account No. 47408
Account No. 52601 credit;
if the derivative tool is the obligation:
Debit of the account No. 52602
Account No. 47408 credit.
4.3.3. If basic (basic) asset is precious metal, the organization shall reflect difference between the cost of acquired precious metal at the price provided by conditions of the derivative tool, increased by the cost of the derivative tool which is asset, or reduced by the cost of the derivative tool which is the obligation, and cost of precious metal on the book price on precious metal established by the Bank of Russia according to the paragraph the second Item 5 of article 10 of the Federal Law of March 26, 1998 No. 41-FZ "About precious metals and gemstones" (further - book price on precious metal) existing for completion date of obligations on transfer in accordance with the terms of the derivative tool of precious metal, accounting entry:
if the specified difference positive:
The debit of the account No. 71514 "Expenses on transactions with precious metals" (further - the account No. 71514)
Account No. 47408 credit;
if the specified difference negative:
Debit of the account No. 47408
The account No. 71513 credit "The income from transactions with precious metals" (further - the account No. 71513).
4.3.4. The organization shall reflect the cost of the received basic (basic) asset accounting entry:
The debit of the account on accounting of basic (basic) asset depending on basic (basic) asset
Account No. 47408 credit.
If basic (basic) asset is precious metal, its book value is determined by the book price on precious metal operating for completion date of obligations on transfer in accordance with the terms of the derivative tool of precious metal.
4.3.5. The organization shall reflect obligation fulfillment on payment in accordance with the terms of the derivative tool of acquired basic (basic) asset accounting entry:
Debit of the account No. 47407
The credit of the account on the cash accounting or accounts on accounting of calculations depending on method of calculations.
4.4. In case of derecognition of the derivative tool as a result of which execution the organization acquires basic (basic) asset in the form of foreign currency the organization shall reflect the following accounting entries:
4.4.1. The organization shall reflect the requirements for receipt of the secured foreign currency and the obligation for its payment provided by conditions of the derivative tool in settlement currencies in recalculation in rubles on the rate provided by the derivative tool, accounting entry:
Debit of the account No. 47408
Account No. 47407 credit.
4.4.2. The organization shall reflect write-off of fair value of the derivative tool accounting entry according to subitem 4.3.2 of Item 4.3 of this Instruction.
4.4.3. Shall reflect difference between the amount of the secured foreign currency in recalculation in rubles on the rate provided by conditions of the derivative tool increased by the cost of the derivative tool which is asset or reduced by the cost of the derivative tool which is the obligation, and the amount of the secured foreign currency in recalculation in rubles on the official rate for completion date of obligations on its transfer to the organization in accordance with the terms of the derivative tool the organization accounting entry:
if the specified difference positive:
The debit of the account No. 71512 "Expenses on transactions with foreign currency" (further - the account No. 71512)
Account No. 47408 credit;
if the specified difference negative:
Debit of the account No. 47408
The account No. 71511 credit "The income from transactions with foreign currency" (further - the account No. 71511).
4.4.4. Difference between the amounts of the transferred and secured foreign currency in recalculation in rubles on their official rates for completion date of obligations on transfer of the organization in accordance with the terms of the derivative tool of the secured foreign currency, increased by the cost of the derivative tool which is asset, or reduced by the cost of the derivative tool which is the obligation, the organization shall reflect accounting entry according to subitem 4.4.3 of this Item.
4.4.5. The organization shall reflect execution of the requirement for transfer of the organization in accordance with the terms of the derivative tool of the secured foreign currency accounting entry:
The debit of the account on the cash accounting or accounts on accounting of calculations depending on method of calculations
Account No. 47408 credit.
4.4.6. The organization shall reflect obligation fulfillment on payment in accordance with the terms of the derivative tool of the secured foreign currency accounting entry:
Debit of the account No. 47407
The credit of the account on the cash accounting or accounts on accounting of calculations depending on method of calculations.
4.5. In case of derecognition of the derivative tool which execution is resulted by realization of basic (basic) asset by the organization (except for foreign currency) the organization shall reflect the following accounting entries:
4.5.1. Provided by conditions of the derivative tool the obligation on transfer of basic (basic) asset and the requirement for its payment the organization shall reflect in the amount of the price of basic (basic) asset in settlement currency accounting entry:
Debit of the account No. 47408
Account No. 47407 credit.
4.5.2. The organization shall reflect write-off of fair value of the derivative tool accounting entry:
if the derivative tool is asset:
The debit of the account No. 61209 "Disposal (realization) of property" (further - the account No. 61209), accounts No. 61210 "Disposal (realization) of securities" (further - the account No. 61210) or accounts No. 61213 "Disposal (realization) of precious metals" (further - the account No. 61213) depending on negotiable basic (basic) asset
Account No. 52601 credit;
if the derivative tool is the obligation:
Debit of the account No. 52602
The credit of the account No. 61209, accounts No. 61210 or accounts No. 61213 depending on negotiable basic (basic) asset.
4.5.3. The organization shall reflect write-off of book value of the transferred basic (basic) asset accounting entry:
The debit of the account No. 61209, accounts No. 61210 or accounts No. 61213 depending on basic (basic) asset
The credit of the account on accounting of basic (basic) asset depending on basic (basic) asset.
4.5.4. The organization shall reflect execution of the requirement for payment in accordance with the terms of the derivative tool of the transferred basic (basic) asset accounting entry:
The debit of the account on the cash accounting or accounts on accounting of calculations depending on method of calculations
Account No. 47408 credit.
4.5.5. The organization shall reflect obligation fulfillment on transfer in accordance with the terms of the basic derivative instrument (basic) asset accounting entry:
Debit of the account No. 47407
The credit of the account No. 61209, accounts No. 61210 or accounts No. 61213 depending on basic (basic) asset.
4.5.6. Financial result from the transaction connected with realization of basic (basic) asset (except for foreign currency, securities and precious metals), the organization shall reflect for date of its realization by accounting entry:
if the profit on realization of basic (basic) asset is recognized:
Debit of the account No. 61209
Account No. 71701 credit "Income on other transactions";
if the loss from realization of basic (basic) asset is recognized:
Debit of the account No. 71702 "Expenses on other transactions"
Account No. 61209 credit.
4.5.7. Financial result from the transaction connected with realization of basic (basic) asset in the form of securities, the organization shall reflect for date of its realization by accounting entry:
if the profit on realization of basic (basic) asset is recognized:
Debit of the account No. 61210
The account No. 71503 credit "The income (except percentage) from transactions with the acquired debt securities" or accounts No. 71505 "The income from transactions with the acquired equity securities" depending on basic (basic) asset;
if the loss from realization of basic (basic) asset is recognized:
The debit of the account No. 71504 "Expenses on transactions with the acquired debt securities" or accounts No. 71506 "Expenses on transactions with the acquired equity securities" depending on basic (basic) asset
Account No. 61210 credit.
4.5.8. Financial result from the transaction connected with realization of basic (basic) asset in the form of precious metal, the organization shall reflect for date of realization by accounting entry:
if the profit on realization of basic (basic) asset is recognized:
Debit of the account No. 61213
Account No. 71513 credit;
if the loss from realization of basic (basic) asset is recognized:
Debit of the account No. 71514 account No. 61213 Credit.
4.6. In case of derecognition of the derivative tool which execution is resulted by realization of basic (basic) asset in the form of foreign currency the organization shall reflect the following accounting entries:
4.6.1. Provided by conditions of the derivative tool the obligation on transfer of implementable foreign currency and the requirement for its payment the organization shall reflect in settlement currencies in recalculation in rubles on the rate provided by the derivative tool, accounting entry:
Debit of the account No. 47408
Account No. 47407 credit.
4.6.2. The organization shall reflect write-off of fair value of the derivative tool accounting entry:
if the derivative tool is asset:
Debit of the account No. 47407
Account No. 52601 credit;
if the derivative tool is the obligation:
Debit of the account No. 52602
Account No. 47407 credit.
4.6.3. Difference between the amount of the implementable foreign currency in recalculation in rubles on the rate provided by the derivative tool reduced by the cost of the derivative tool which is asset, or increased by the cost of the derivative tool which is the obligation, and the amount of implementable foreign currency in recalculation in rubles on the official rate for completion date of obligations on its transfer in accordance with the terms of the derivative tool the organization shall reflect accounting entry:
if the specified difference positive:
Debit of the account No. 47407
Account No. 71511 credit;
if the specified difference negative:
Debit of the account No. 71512
Account No. 47407 credit.
4.6.4. Difference between the amounts of the received and implementable foreign currency in recalculation in rubles on their official rates for completion date of obligations on transfer in accordance with the terms of the derivative tool of implementable foreign currency, reduced by the cost of the derivative tool which is asset, or increased by the cost of the derivative tool which is the obligation, the organization shall reflect accounting entry according to subitem 4.6.3 of this Item.
4.6.5. The organization shall reflect execution of the requirement for payment in accordance with the terms of the derivative tool of implementable foreign currency accounting entry:
The debit of the account on the cash accounting or accounts on accounting of calculations depending on method of calculations
Account No. 47408 credit.
4.6.6. The organization shall reflect obligation fulfillment on transfer in accordance with the terms of the derivative tool of implementable foreign currency accounting entry:
Debit of the account No. 47407
The credit of the account on the cash accounting or accounts on accounting of calculations depending on method of calculations.
4.7. In case of derecognition of the derivative tool as a result of which execution or in case of discharge of which transfer of basic (basic) asset, and also in case of concession of requirements and obligations for the derivative tool is not made (sales of the derivative tool before the term of its execution) and in case of the obligation fulfillment expiration in accordance with the terms of the derivative tool the organization shall reflect the following accounting entries:
4.7.1. The organization shall reflect write-off of fair value of the derivative tool accounting entry:
if the derivative tool is asset:
Debit of the account No. 61601
Account No. 52601 credit;
if the derivative tool is the obligation:
Debit of the account No. 52602
Account No. 61601 credit.
4.7.2. The organization shall reflect the requirement for obtaining in accordance with the terms of the derivative tool of sum of money accounting entry:
Debit of the account No. 47408
Account No. 61601 credit.
4.7.3. The organization shall reflect the obligation on payment in accordance with the terms of the derivative tool of sum of money accounting entry:
Debit of the account No. 61601
Credit No. 47407.
4.7.4. The organization shall reflect financial result from derecognition of the derivative tool accounting entry:
if the profit on derecognition is recognized:
Debit of the account No. 61601
Account No. 71509 credit;
if the loss from derecognition is recognized:
Debit of the account No. 71510
Account No. 61601 credit.
4.7.5. The organization shall reflect execution of the requirement for obtaining in accordance with the terms of the derivative tool of sum of money accounting entry:
The debit of the account on the cash accounting or accounts on accounting of calculations depending on method of calculations
Account No. 47408 credit.
4.7.6. The organization shall reflect obligation fulfillment on payment in accordance with the terms of the derivative tool of sum of money accounting entry:
Debit of the account No. 47407
The credit of the account on the cash accounting or accounts on accounting of calculations depending on method of calculations.
4.8. In case of derecognition of the derivative tool or the account No. 52604 depending on remaining balance availability on the specified accounts concerning this derivative tool the organization shall write off account balance No. 52603 into the account No. 71509 or the account No. 71510 depending on remaining balance availability on the specified accounts accounting entry according to Item 2.9 of this Instruction.
4.9. In case of partial execution of the requirements and obligations provided by conditions of the derivative tool as a result of which execution transfer of basic (basic) asset is made the organization shall reflect in accounts of financial accounting derecognition of the derivative tool regarding the fulfilled requirements and obligations. The organization shall continue to reflect the derivative tool regarding unexecuted requirements and obligations in accounts of financial accounting.
4.10. If early execution of requirements or obligations to make the payment provided by conditions of the derivative tool does not lead to derecognition of the derivative tool according to Items 4.1 and 4.2 of this Instruction, the organization shall reflect the amount of the received (transferred) money in the account No. 47422 "Obligations on other financial transactions" (the account No. 47423 "Requirements for other financial transactions") to derecognition of the derivative tool.
5.1. The organization shall reflect calculations for security payments for derivative tools the following accounting entries:
5.1.1. The organization shall reflect transfer (introduction) of security payment on the derivative tool accounting entry:
The debit of the account on accounting of calculations or the account on accounting of the other provided means depending on conditions of security payment
The credit of the account on the cash accounting or accounts on accounting of calculations depending on method of calculations.
5.1.2. The organization shall reflect receipt of security payment on the derivative tool accounting entry:
The debit of the account on the cash accounting or accounts on accounting of calculations depending on method of calculations
The credit of the account on accounting of calculations or the account on accounting of the raised funds depending on conditions of security payment.
5.1.3. The organization shall reflect return of the organization of security payment for the derivative tool accounting entry:
The debit of the account on the cash accounting or accounts on accounting of calculations depending on method of calculations
The credit of the account on accounting of calculations or the account on accounting of the other provided means depending on conditions of security payment.
5.1.4. The organization shall reflect return of security payment by the organization for the derivative tool accounting entry:
The debit of the account on accounting of calculations or the account on accounting of the raised funds depending on conditions of security payment
The credit of the account on the cash accounting or accounts on accounting of calculations depending on method of calculations.
5.2. The organization shall reflect calculations for variation margin the following accounting entries:
5.2.1. The organization shall reflect the requirement for obtaining in accordance with the terms of the derivative tool of variation margin accounting entry:
Debit of the account No. 47408
Account No. 61601 credit.
5.2.2. The organization shall reflect the obligation on payment in accordance with the terms of the derivative tool of variation margin accounting entry:
Debit of the account No. 61601
Account No. 47407 credit.
5.2.3. Cost depletion of the derivative tool in the amount of, equal to the variation margin which is receivable in accordance with the terms of the derivative tool (payment), the organization shall reflect accounting entry:
if the derivative tool is asset:
Debit of the account No. 61601
Account No. 52601 credit;
if the derivative tool is the obligation:
Debit of the account No. 52602
Account No. 61601 credit.
5.2.4. The organization shall reflect execution of the requirement for obtaining in accordance with the terms of the derivative tool of variation margin accounting entry:
The debit of the account on the cash accounting or accounts on accounting of calculations depending on method of calculations
Account No. 47408 credit.
5.2.5. The organization shall reflect obligation fulfillment on payment in accordance with the terms of the derivative tool of variation margin accounting entry:
Debit of the account No. 47407
The credit of the account on the cash accounting or accounts on accounting of calculations depending on method of calculations.
5.3. The organization shall reflect calculations for other irretrievable intermediate payments for derivative tools the following accounting entries:
5.3.1. The organization shall reflect the requirement for obtaining in accordance with the terms of the derivative tool of other irretrievable intermediate payment accounting entry according to subitem 5.2.1 of Item 5.2 of this Instruction.
5.3.2. The organization shall reflect the obligation on payment in accordance with the terms of the derivative tool of other irretrievable intermediate payment accounting entry according to subitem 5.2.2 of Item 5.2 of this Instruction.
5.3.3. Financial result from the transactions specified in Item 3.5 of this Instruction and subitems 5.3.1 and 5.3.2 of this Item, the organization shall reflect accounting entry:
if the profit on transactions is recognized:
Debit of the account No. 61601
Account No. 71509 credit;
if the loss from transactions is recognized:
Debit of the account No. 71510
Account No. 61601 credit.
5.3.4. The organization shall reflect execution of the requirement for obtaining in accordance with the terms of the derivative tool of other irretrievable intermediate payment accounting entry according to subitem 5.2.4 of Item 5.2 of this Instruction.
5.3.5. The organization shall reflect obligation fulfillment on payment in accordance with the terms of the derivative tool of other irretrievable intermediate payment accounting entry according to subitem 5.2.5 of Item 5.2 of this Instruction.
6.1. In case of initial recognition the cost of the paid option agreement regarding the sum of money paid for the right to declare the requirement for the specified agreement the organization having obligation to make the actions provided by the paid option agreement, shall reflect accounting entries according to subitem 2.7.1 of Item 2.7 of this Instruction.
The organization obliged to make the actions provided by the paid option agreement shall not reflect the cost of the specified agreement which is asset in accounts of financial accounting.
6.2. In case of initial recognition the cost of the paid option agreement regarding the sum of money paid for the right to declare the requirement for the specified agreement, the organization having the right to declare the requirement about making of the actions provided by the paid option agreement shall reflect accounting entries according to subitem 2.7.2 of Item 2.7 of this Instruction.
The organization having the right to declare the requirement about making of the actions provided by the paid option agreement shall not reflect the cost of the specified agreement which is the obligation in accounts of financial accounting.
6.3. If in case of initial recognition fair value of the paid option agreement differs from the sum of money paid for the right to declare the requirement for the specified agreement, the organization shall reflect difference between the sum of money paid for the right to declare the requirement for the paid option agreement, and its fair value accounting entries according to Item 2.8 of this Instruction.
6.4. The organization shall reflect costs according to the transaction accounting entry according to paragraphs second and third Item 2.10 of this Instruction.
7.1. In case of application of this Instruction the organization shall be guided by International accounting standards and Explanations of International Financial Reporting Standards <4>.
--------------------------------
<4> Are enacted in the territory of the Russian Federation according to the order of the Government of the Russian Federation of February 25, 2011 No. 107 "About approval of the Regulations on recognition of International accounting standards and Explanations of International accounting standards for application in the territory of the Russian Federation".
7.2. Requirements of this Instruction do not extend to foreign insurance companies.
7.3. Requirements of this Instruction do not extend to reflection on accounts of financial accounting of purchase agreements or sales on standard conditions, agreements of financial guarantees.
7.4. 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 March 26, 2025 No. PSD-9) become effective since January 1, 2026.
Chairman of the Central bank of the Russian Federation
E. S. Nabiullina
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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