INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of September 26, 2012 No. 2884-U

About modification of the Provision of the Bank of Russia of July 16, 2012 No. 385-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 17) to introduce the minutes of the Board of directors of the Bank of Russia of September 13, 2012 in appendix to the Provision of the Bank of Russia of July 16, 2012 N 385-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 September 3, 2012 N 25350 ("the Bulletin of the Bank of Russia" of September 25, 2012 N 56-57), the following changes.

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

state the account name N 40116 in the following edition: "Means for payment of cash and implementation of calculations for separate transactions";

to exclude line of account N 40505;

after line of account N 91318 to add with line of the following content:

 "91319  Unused limits of issue of guarantees              P".

1.2. In part II:

in paragraphs three, the fifth, eighth and ninth Item 3.31 "intra bank" to exclude the word;

after Item 4.7 of the word "Account N 40116" of means for payment of cash to the organizations "shall be replaced with words" Account N 40116 "Means for payment of cash and implementation of calculations for separate transactions";

state Item 4.8 in the following edition:

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