INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of April 4, 2012 No. 2800-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 6) to introduce the minutes of the Board of directors of the Bank of Russia of March 30, 2012 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, on January 24, 2011 N 19564, on July 15, 2011 N 21379, on September 12, 2011 N 21772, on September 21, 2011 N 21855, on December 12, 2011 N 22545 ("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, of February 2, 2011 N 7, of August 4, 2011 N 43, of September 21, 2011 N 52, of September 28, 2011 years N 54, of December 19, 2011 N 71), the following changes.

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

to state the name of the subsection "RESERVES ON CONTINGENT OBLIGATIONS of NOT CREDIT NATURE" of Section 6 of Chapter A in the following edition: "RESERVES - ESTIMATIVE OBLIGATIONS of NOT CREDIT NATURE";

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