INSTRUCTION OF THE CENTRAL BANK OF RUSSIA

of July 4, 2011 No. 2654-U

About modification of the Provision of the Bank of Russia of March 26, 2007 No. 302-P "About rules of conducting financial accounting in the credit institutions located in the territory of the Russian Federation"

1. According to the solution of the Board of directors of the Bank of Russia (N 12) to introduce the minutes of the Board of directors of the Bank of Russia of June 30, 2011 in appendix to the Provision of the Bank of Russia of March 26, 2007 N 302-P "About rules of conducting financial accounting in the credit institutions located in the territory of the Russian Federation" registered by the Ministry of Justice of the Russian Federation on March 29, 2007 N 9176, on October 23, 2007 N 10390, on November 6, 2008 N 12584, on December 2, 2008 N 12783, on December 19, 2008 N 12904, on December 10, 2009 N 15476, on December 22, 2009 N 15778, on July 30, 2010 N 18003, on October 6, 2010 N 18642, on December 8, 2010 N 19133 ("the Bulletin of the Bank of Russia" of April 16, 2007 N 20-21, of October 31, 2007 N 60, of November 19, 2008 N 67, of December 10, 2008 N 72, of December 31, 2008 N 75, of December 16, 2009 N 72, of December 28, 2009 N 77, of August 11, 2010 N 45, of October 13, 2010 N 56, of December 15, 2010 N 68), the following changes.

1.1. In the Chart of accounts of financial accounting in credit institutions:

state the account names N 47407 and N 47408 in the following edition: "Calculations for conversion transactions, derivative financial instruments and forward transactions";

to state the name of Section 5 of Chapter A in the following edition: "Transactions with securities and derivative financial instruments";

after line of account N 52503 to add with subsection of the following content:

"Derivative financial instruments

526 Derivative financial instruments

52601 Derivative financial instruments from which And receipt of economic benefits is expected

52602 Derivative financial instruments on which P reduction of economic benefits is expected

after line of account N 61501 to add with subsection of the following content:

"Subsidiary accounts

616 Subsidiary accounts

61601 The subsidiary account for disposal reflection

derivative financial instruments and calculations for intermediate payments

after line of account N 70612 to add with lines of the following content:

70613 Income from derivative financial instruments P

70614 Expenses on derivative financial instruments A

after line of account N 70712 to add with lines of the following content:

70713 Income from derivative financial instruments P

70714 Expenses on derivative financial instruments A

to state the name of Chapter G in the following edition: "Derivative financial instruments and forward transactions";

state the account name N 932 in the following edition: "Requirements for delivery of securities and derivative financial instruments";

after line of account N 93202 to add with lines of the following content:

93203 Requirements for delivery of derivative financial instruments

93204 Requirements for delivery of derivative financial instruments from nonresidents

after line of account N 93311 to add with line of the following content:

93312 with completion date during the period stipulated in the agreement from nonresidents

after line of account N 93411 to add with line of the following content:

93412 with completion date during the period stipulated in the agreement from nonresidents

after line of account N 93510 to add with lines of the following content:

93511 with completion date during the period stipulated in the agreement

93512 with completion date during the period stipulated in the agreement from nonresidents

936 Requirements for delivery of derivative financial instruments

93601 with completion date next day

93602 with completion date from 2 to 7 days

93603 with completion date from 8 to 30 days

93604 with completion date from 31 to 90 days

93605 with completion date more than 91 day

93606 with completion date next day from nonresidents

93607 with completion date from 2 to 7 days from nonresidents

93608 with completion date from 8 to 30 days from nonresidents

93609 with completion date from 31 to 90 days from nonresidents

93610 with completion date more than 91 day from nonresidents

93611 with completion date during the period stipulated in the agreement

93612 with completion date during the period stipulated in the agreement from nonresidents

N 938, N 93801 to state lines of accounts in the following edition:

938 Unrealized exchange differences

93801 Unrealized exchange differences on revaluation of the requirements and obligations expressed in foreign currency in relation to ruble

after line of account N 93801 to add with lines of the following content:

93802 Unrealized exchange differences on revaluation of the requirements and obligations expressed in precious metals on book price

93803 Unrealized exchange differences on revaluation of requirements and obligations in case of change of market prices (price indexes) of securities

93804 Unrealized exchange differences on revaluation of requirements and obligations in case of interest rate realignment

93805 Unrealized exchange differences on revaluation of requirements and obligations in case of change of currency rates

93806 Unrealized exchange differences on revaluation of requirements and obligations in case of change of price indexes (except securities)

93807 Unrealized exchange differences on revaluation of requirements and obligations in case of change of other variables

939, of 93901, of 940, of 94001, of 950, 95001-95005 to exclude lines of accounts of NN;

state the account name N 962 in the following edition: "Obligations on delivery of securities and derivative financial instruments";

after line of account N 96202 to add with lines of the following content:

96203 Obligations on delivery of derivative financial instruments

96204 Obligations on delivery of derivative financial instruments from nonresidents

after line of account N 96311 to add with line of the following content:

96312 with completion date during the period stipulated in the agreement from nonresidents

after line of account N 96411 to add with line of the following content:

96412 with completion date during the period stipulated in the agreement from nonresidents

after line of account N 96510 to add with lines of the following content:

96511 with completion date during the period stipulated in the agreement

96512 with completion date during the period stipulated in the agreement from nonresidents

966 Obligations on delivery of derivative financial instruments

96601 with completion date next day

96602 with completion date from 2 to 7 days

96603 with completion date from 8 to 30 days

96604 with completion date from 31 to 90 days

96605 with completion date more than 91 day

96606 with completion date next day from nonresidents

96607 with completion date from 2 to 7 days from nonresidents

96608 with completion date from 8 to 30 days from nonresidents

96609 with completion date from 31 to 90 days from nonresidents

96610 with completion date more than 91 day from nonresidents

96611 with completion date during the period stipulated in the agreement

96612 with completion date during the period stipulated in the agreement from nonresidents

N 968, N 96801 to state lines of accounts in the following edition:

968 Unrealized exchange differences

96801 Unrealized exchange differences on revaluation of the requirements and obligations expressed in foreign currency in relation to ruble

after line of account N 96801 to add with lines of the following content:

96802 Unrealized exchange differences on revaluation of the requirements and obligations expressed in precious metals on book price

96803 Unrealized exchange differences on revaluation of requirements and obligations in case of change of market prices (price indexes) of securities

96804 Unrealized exchange differences on revaluation of requirements and obligations in case of interest rate realignment

96805 Unrealized exchange differences on revaluation of requirements and obligations in case of change of currency rates

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