It is registered
Ministry of Justice
Russian Federation
On August 8, 2025 No. 83162
of June 30, 2025 No. 7117-U
About procedure for reflection on the accounts of financial accounting of the property trust management agreement and the facts of economic life connected with its implementation, 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 the accounts of financial accounting of the property trust management agreement and the facts of economic life connected with its implementation, not credit financial credit institutions, bureau of credit histories, credit rating agencies.
1.1. This Instruction is applied by not credit financial credit institutions, bureau of credit histories, credit rating agencies which are founders of management (further - the founder of management), and not credit financial credit institutions, being trustees (further - the trustee).
1.2. Not credit financial credit institution, bureau of credit histories, credit rating agency shall reflect the property trust management agreement and the facts of economic life connected with its implementation 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)" (further - the Chart of accounts).
1.3. In case of reflection on accounts of financial accounting of the property delivered in trust management, the founder of management shall isolate it from other property of the founder of management, specifying sign of trust management in number of personal account, and also to provide separate accounting according to each property trust management agreement.
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