It is registered
Ministry of Justice
Russian Federation
On July 18, 2025 No. 82977
of June 16, 2025 No. 7075-U
About modification of the Provision of the Bank of Russia of May 21, 2024 No. 838-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 May 21, 2024 No. 838-P "About procedure for reflection on accounts of financial accounting of agreements of long-term savings by non-state pension funds" <1> following of change:
--------------------------------
<1> It is registered by the Ministry of Justice of the Russian Federation on June 20, 2024, registration No. 78624.
1.1. State Item 2.3 in the following edition:
"2.3. The fund shall reflect in accounts of financial accounting the allocated VPI with observance of Chapter 6 of the Instruction of the Bank of Russia 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" <5>.";
5 to state footnote in the following edition:
"<5> Is registered by the Ministry of Justice of the Russian Federation on May 6, 2025, registration No. 82067.".
1.2. Add Chapter 7 with Item 7.10 of the following content:
"7.10. The fund shall reflect in accounts of financial accounting the insurance reserve created by it according to requirements of article 20 of the Federal Law of May 7, 1998 No. 75-FZ "About non-state pension funds" which for the purpose of financial accounting of agreements DS is not recognized fund the obligation, the accounting entries specified in table 1.10 of appendix to this Provision.".
1.3. In Item 9.8 of figure "2.6" to replace with figures "2.3.2".
1.4. In appendix:
1.4.1. In table 1.3 to state line 9.3 in the following edition:
"
|
9.3 |
No. 37925, No. 38025, No. 38125, No. 38225, No. 38325, No. 38425, No. 38525, No. 38625, No. 38725, No. 38825, No. 38925, No. 39025 (separate personal account) |
No. 37925, No. 38025, No. 38125, No. 38225, No. 38325, No. 38425, No. 38525, No. 38625, No. 38725, No. 38825, No. 38925, No. 39025 (separate personal account) |
- |
3 |
".
1.4.2. In table 1.4 to state line 11.3 in the following edition:
"
|
11.3 |
No. 37925, No. 38025, No. 38125, No. 38225, No. 38325, No. 38425, No. 38525, No. 38625, No. 38725, No. 38825, No. 38925, No. 39025 (separate personal account) |
No. 37925, No. 38025, No. 38125, No. 38225, No. 38325, No. 38425, No. 38525, No. 38625, No. 38725, No. 38825, No. 38925, No. 39025 (separate personal account) |
- |
3 |
".
1.4.3. In table 1.7:
state Section 2 in the following edition:
"
|
Section 2. Reflection of the income from the investment of funds of pension reserves directed to structure of own means, under the agreements considered according to IFRS (IFRS) 17, estimated on general model | |||||
|
2.1 |
Reflection of charge of financial expenses |
||||
|
2.1.1 |
No. 71328, No. 72328 |
No. 30305 |
24202 |
2 | |
|
2.1.2 |
No. 30306 |
No. 37925, No. 37926, No. 38025, No. 38026, No. 38125, No. 38126, No. 38225, No. 38226, No. 38325, No. 38326, No. 38425, No. 38426 |
- |
3 | |
|
2.2 |
Reflection of write-off of the added financial expenses in structure of own fund |
No. 37925, No. 37926, No. 38025, No. 38026, No. 38125, No. 38126, No. 38225, No. 38226, No. 38325, No. 38326, No. 38425, No. 38426 |
No. 71328, No. 72328 |
24202 |
3 |
|
2.3 |
Reflection of money transfer from the settlement account intended for accounting of means of pension reserves on the settlement account intended for accounting of own fund |
||||
|
2.3.1 |
No. 30305 |
No. 20501 |
- |
2 | |
|
2.3.2 |
No. 20501 |
No. 30306 |
- |
3 | |
";
to add the column 4 of line 3.2 with symbol and figures ", No. 72328".
1.4.4. Add part 1 with table 1.10 of the following content:
"Table 1.10. Reflection on accounts of financial accounting of insurance reserve on the agreements considered according to IFRS (IFRS) 17
|
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 |
|
Section 1. Reflection of forming of insurance reserve | |||||
|
1.1 |
Reflection of the direction of means of RPPO in the amount of remaining balance of means on accounts of long-term savings after discharge of the agreements considered according to IFRS (IFRS) 17, on forming of insurance reserve |
No. 37922, No. 37923, No. 37924, No. 38022, No. 38023, No. 38024, No. 38122, No. 38123, No. 38124, No. 38222, No. 38223, No. 38224, No. 38322, No. 38323, No. 38324, No. 38422, No. 38423, No. 38424, No. 38522, No. 38523, No. 38524, No. 38622, No. 38623, No. 38624, No. 38722, No. 38723, No. 38724, No. 38822, No. 38823, No. 38824, No. 38922, No. 38923, No. 38924, No. 39022, No. 39023, No. 39024 |
No. 39703 |
- |
2 |
|
1.2 |
Reflection of the direction of part of the income of fund from investment of funds of pension reserves for prior calendar year on forming of insurance reserve |
No. 10801 |
No. 39703 |
- |
2 |
|
1.3 |
Reflection of the direction of target revenues by own fund to forming of insurance reserve |
||||
|
1.3.1 |
No. 71802, No. 10801 |
No. 30305 |
55706 |
3 | |
|
1.3.2 |
No. 30305 |
No. 20501 |
- |
3 | |
|
1.3.3 |
No. 20501 |
No. 30306 |
- |
2 | |
|
1.3.4 |
No. 30306 |
No. 39703 |
- |
2 | |
|
1.4 |
Reflection of the direction of target receipts (except for target receipts by own fund) on forming of insurance reserve |
Accounts of Sections 4, 6th Chapters A of appendix 1 to the Chart of accounts |
No. 39703 |
2 | |
|
1.5 |
Reflection of the direction of means of reserve on mandatory pension insurance on forming of insurance reserve |
||||
|
1.5.1 |
No. 20501 |
No. 30305 |
- |
2 | |
|
1.5.2 |
No. 30305 |
No. 39703 |
- |
2 | |
|
1.6 |
Reflection of adjustment of insurance reserve |
No. 39704 |
No. 10801 |
- |
3 |
|
1.7 |
Reflection of adjustment of the cash flows on agreement performance considered according to IFRS (IFRS) 17 |
No. 10801 |
No. 37925, No. 38025, No. 38125, No. 38225, No. 38325, No. 38425, No. 38525, No. 38625, No. 38725, No. 38825, No. 38925, No. 39025 (separate personal account) |
- |
3 |
|
Section 2. Reflection of use of insurance reserve | |||||
|
2.1 |
Reflection of replenishment of RPPO at the expense of means of insurance reserve |
No. 39703 |
No. 37922, No. 37923, No. 37924, No. 37931, No. 37932, No. 37933, No. 37937, No. 38022, No. 38023, No. 38024, No. 38031, No. 38032, No. 38033, No. 38037, No. 38122, No. 38123, No. 38124, No. 38131, No. 38132, No. 38133, No. 38137, No. 38222, No. 38223, No. 38224, No. 38231, No. 38232, No. 38233, No. 38237, No. 38322, No. 38323, No. 38324, No. 38331, No. 38332, No. 38333, No. 38337, No. 38422, No. 38423, No. 38424, No. 38431, No. 38432, No. 38433, No. 38437, No. 38522, No. 38523, No. 38524, No. 38531, No. 38532, No. 38533, No. 38537, No. 38622, No. 38623, No. 38624, No. 38631, No. 38632, No. 38633, No. 38637, No. 38722, No. 38723, No. 38724, No. 38731, No. 38732, No. 38733, No. 38737, No. 38822, No. 38823, No. 38824, No. 38831, No. 38832, No. 38833, No. 38837, No. 38922, No. 38923, No. 38924, No. 38931, No. 38932, No. 38933, No. 38937, No. 39022, No. 39023, No. 39024, No. 39031, No. 39032, No. 39033, No. 39037 |
- |
2 |
|
2.2 |
Reflection of the direction of funds of insurance reserve for replenishment of own fund in the amount of, not exceeding the size of target receipts by own fund allocated for replenishment of insurance reserve |
||||
|
2.2.1 |
No. 39703 |
No. 30306 |
- |
2 | |
|
2.2.2 |
No. 30305 |
No. 10801 |
- |
3 | |
|
2.2.3 |
No. 30306 |
No. 20501 |
- |
2 | |
|
2.2.4 |
No. 20501 |
No. 30305 |
- |
3 | |
|
2.3 |
Reflection of adjustment of insurance reserve |
No. 10801 |
No. 39704 |
- |
3 |
|
2.4 |
Reflection of adjustment of the cash flows on agreement performance considered according to IFRS (IFRS) 17 |
No. 37925, No. 38025, No. 38125, No. 38225, No. 38325, No. 38425, No. 38525, No. 38625, No. 38725, No. 38825, No. 38925, No. 39025 (separate personal account) |
No. 10801 |
- |
3 |
".
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 6, 2025 No. PSD-16) become effective since January 1, 2026.
Chairman of the Central bank of the Russian Federation
E. S. Nabiullina
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