INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of December 29, 2010 No. 2553-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 27) to introduce the minutes of the Board of directors of the Bank of Russia of December 24, 2010 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:

after line of account N 60405 to add with lines of the following content:

"60406 Earth which is temporarily not used basically And activities

60407 Earth which is temporarily not used basically And activities, leased

60408 The real estate (except the earth), it is temporary But not used in the main activities

60409 The real estate (except the earth), it is temporary But not used in the main activities, leased

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