INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of September 4, 2013 No. 3054-U

About procedure for creation by credit institutions of annual accounting (financial) accounts

This Instruction based on the Federal Law of July 10, 2002 No. 86-FZ "About the Central bank the Russian Federation (Bank of Russia)" (The Russian Federation Code, 2002, No. 28, Art. 2790; 2003, No. 2, Art. 157; No. 52, Art. 5032; 2004, No. 27, Art. 2711; No. 31, Art. 3233; 2005, No. 25, Art. 2426; No. 30, Art. 3101; 2006, No. 19, Art. 2061; No. 25, Art. 2648; 2007, No. 1, Art. 9, Art. 10; No. 10, Art. 1151; No. 18, Art. 2117; 2008, No. 42, Art. 4696, Art. 4699; No. 44, Art. 4982; No. 52, Art. 6229, Art. 6231; 2009, No. 1, Art. 25; No. 29, Art. 3629; No. 48, Art. 5731; 2010, No. 45, Art. 5756; 2011, No. 7, Art. 907; No. 27, Art. 3873; No. 43, Art. 5973; No. 48, Art. 6728; 2012, No. 50, Art. 6954; No. 53, Art. 7591, Art. 7607; 2013, No. 11, Art. 1076; No. 14, Art. 1649; No. 19, Art. 2329; No. 27, Art. 3438, Art. 3476, Art. 3477; No. 30, the Art. 4084), the Federal Law "About Banks and Banking Activity" (in edition of the Federal Law of February 3, 1996 No. 17-FZ) (Sheets of the Congress of People's Deputies of RSFSR and the Supreme Council of RSFSR, 1990, No. 27, Art. 357; Russian Federation Code, 1996, No. 6, Art. 492; 1998, No. 31, Art. 3829; 1999, No. 28, Art. 3459, Art. 3469; 2001, No. 26, Art. 2586; No. 33, Art. 3424; 2002, No. 12, Art. 1093; 2003, No. 27, Art. 2700; No. 50, Art. 4855; No. 52, Art. 5033, Art. 5037; 2004, No. 27, Art. 2711; No. 31, Art. 3233; 2005, No. 1, Art. 18, Art. 45; No. 30, Art. 3117; 2006, No. 6, Art. 636; No. 19, Art. 2061; No. 31, Art. 3439; No. 52, Art. 5497; 2007, No. 1, Art. 9; No. 22, Art. 2563; No. 31, Art. 4011; No. 41, Art. 4845; No. 45, Art. 5425; No. 50, Art. 6238; 2008, No. 10, Art. 895; No. 15, Art. 1447; 2009, No. 1, Art. 23; No. 9, Art. 1043; No. 18, Art. 2153; No. 23, Art. 2776; No. 30, Art. 3739; No. 48, Art. 5731; No. 52, Art. 6428; 2010, No. 8, Art. 775; No. 19, Art. 2291; No. 27, Art. 3432; No. 30, Art. 4012; No. 31, Art. 4193; No. 47, Art. 6028; 2011, No. 7, Art. 905; No. 27, Art. 3873, Art. 3880; No. 29, Art. 4291; No. 48, Art. 6728, Art. 6730; No. 49, Art. 7069; No. 50, Art. 7351; 2012, No. 27, Art. 3588; No. 31, Art. 4333; No. 50, Art. 6954; No. 53, Art. 7605, Art. 7607; 2013, No. 11, Art. 1076; No. 19, Art. 2317, Art. 2329; No. 26, Art. 3207; No. 27, Art. 3438, Art. 3477; No. 30, the Art. 4084), the Federal Law of December 6, 2011 No. 402-FZ "About financial accounting" (The Russian Federation Code, 2011, No. 50, Art. 7344; 2013, No. 26, Art. 3207; No. 27, Art. 3477; No. 30, the Art. 4084) and according to the solution of the Board of directors of the Bank of Russia (the minutes of the Board of directors of the Bank of Russia of August 30, 2013 No. 18) establish procedure for creation of annual accounting (financial) accounts of credit institution (further - annual accounts).

Chapter 1. General provisions

1.1. The annual accounts are constituted for the accounting period. The accounting period is calendar year - from January 1 to December 31 inclusive. For the purpose of this Instruction the last calendar day of the accounting period is hereinafter referred to as by reporting date.

The annual accounts shall include indicators of activities of all divisions of credit institution, including its branches and internal structural divisions.

1.2. The annual accounts are constituted taking into account the events after reporting date irrespective of their positive or negative nature determined according to subitem 3.1.1 of Item 3.1 of this Instruction.

1.3. The annual accounts are constituted in currency of the Russian Federation.

In annual accounts all assets and liabilities in foreign currency are reflected in rubles on the official rate of the corresponding foreign currency in relation to the ruble established by the Bank of Russia on reporting date. Assets and liabilities of credit institutions in precious metals are reflected in rubles on the book price established by the Bank of Russia on reporting date.

1.4. The procedure for creation of annual accounts affirms administrative documents of credit institution.

1.5. Annual accounts the reporting forms established by appendix 1 to the Instruction of the Bank of Russia of April 10, 2023 No. 6406-U "About forms, terms, procedure for creation and submission of the reporting of credit institutions (banking groups) to the Central bank of the Russian Federation, and also of the list of information on activities of credit institutions (banking groups)" are included (it is registered by the Ministry of Justice of the Russian Federation on August 16, 2023, registration No. 74823) with the changes made by Instructions of the Bank of Russia of December 8, 2023 No. 6621-U (it is registered by the Ministry of Justice of the Russian Federation on January 22, 2024, registration No. 76927), of March 12, 2024 No. 6688-U (it is registered by the Ministry of Justice of the Russian Federation on May 29, 2024, registration No. 78345), and information.

1.5.1. 0409806 "The balance sheet (the published form)".

1.5.2. 0409807 "The report on financial results (the published form)".

1.5.3. Appendices to the balance sheet and report on financial results:

0409808 "The report on capital adequacy level for covering of risks (the published form)";

0409810 "The statement of changes in equity of credit institution (the published form)";

0409813 of "Data on obligatory standard rates, the standard rate of financial leverage and the standard rate of short-term liquidity (the published form)";

0409814 "The cash flow statement (the published form)";

the explanatory information to annual accounts constituted according to the regulation of the Bank of Russia about information disclosure forms in accounting (financial) records of credit institutions.

1.5.4. ceased to be valid according to the Instruction of the Central bank of the Russian Federation of 01.10.2020 No. 5579-U

1.6. Basis for creation of annual accounts are:

balance of credit institution for the December 31 constituted according to group of accounts of financial accounting for creation of balance of credit institution on appendix form 6 to appendix to the Provision of the Bank of Russia of November 24, 2022 No. 809-P "About the Chart of accounts of financial accounting for credit institutions and procedure for its application" (it is registered by the Ministry of Justice of the Russian Federation on December 29, 2022, registration No. 71867, with the changes made by the Instruction of the Bank of Russia of March 23, 2023 No. 6380-U (it is registered by the Ministry of Justice of the Russian Federation on April 24, 2023, registration No. 73130) (further - the Provision of the Bank of Russia No. 809-P);

the turnover sheet on accounts of credit institution for accounting year on appendix form 5 to appendix to the Provision of the Bank of Russia No. 809-P;

the report on financial results on appendix form 9 to appendix to the Provision of the Bank of Russia No. 809-P;

the summary sheet of turnovers on reflection of events after reporting date on appendix form 8 to appendix to the Provision of the Bank of Russia No. 809-P.

Discrepancies between the corresponding indicators of annual accounts and data of standard forms of synthetic accounting for accounting year taking into account turnovers on reflection of events after reporting date are not allowed.

1.7. Before signing of annual accounts the chief accountant of credit institution shall provide reconciliation of all reporting data with data of balance on reporting date taking into account events after reporting date, check completeness of creation of annual accounts, correctness of filling and agreement of all forms of the reporting specified in Item 1.5 of this Instruction, and indicators (data) included in them, and also availability of all signatures provided by forms of the reporting.

The annual accounts of credit institution are subject to statutory audit. The audit opinion is represented according to requirements of the Federal Law "About Banks and Banking Activity".

The annual accounts are submitted credit institutions in the Bank of Russia.

The annual accounts are published together with audit opinion.

Chapter 2. Preparation for creation of annual accounts

2.1. For the purpose of creation of annual accounts credit institutions hold the following events at the end of the accounting year.

2.1.1. Carrying out inventory count not earlier than October 1 of accounting year of fixed assets, intangible assets, the real estate which is temporarily not used in the main activities, non-current assets, held for sale, the inventories, labor instruments and objects of the labor received under agreements of compensation, pledge which purpose is not determined of assets in the form of right to use, payment under requirements and obligations on banking activities and transactions, settlings with debtors and creditors on other transactions, and also inventory count of money and values, including audit of cash desk as of reporting date. At the same time carrying out inventory count of fixed assets is performed at least once in three years.

By results of inventory count measures for elimination of the revealed discrepancies between the actual availability of the corresponding objects and accounting data are taken. Excesses and shortages shall be reflected in the corresponding accounts of financial accounting in reporting year according to requirements of Item 7 of part I of appendix to the Provision of the Bank of Russia No. 809-P data of annual accounts reflected the actual availability of property, requirements and obligations of credit institution of reporting date.

2.1.2. Check dismissed analytics with advance holders for the purpose of identification of duration of accounting on the account No. 60308 "Settlings with workers on imprests the" of money issued on receipt and also the amounts of shortages of the money and other values which resulted from cash miscalculations, plunders and other abuses.

2.1.3. Verification of data of analytics on the account on accounting of settlings with debtors and creditors for the purpose of identification of availability of the facts of recognition of the income or expenses as creditor or receivables, except as specified, established by the Provision of the Bank of Russia No. 809-P, availability of cases of the omission of limitation period for implementation of reclamation of receivables in the procedure established by the legislation of the Russian Federation.

2.1.4. Verification of data of analytics and completeness of reflection in financial accounting of the obligations and requirements considered on accounts of Chapter "G" of the Chart of accounts of financial accounting for credit institutions of appendix to the Provision of the Bank of Russia No. 809-P, and also receivables and payables which are registered on accounts No. 603 "Settlings with debtors and creditors" and No. 474 "Calculations for separate transactions and adjustments" for the purpose of complete reflection in balance of results of financial activities of credit institutions for accounting year. 

2.1.5. Verification of data of analytics on accounts No. 60415 "Investments in construction (construction), creation (production) and acquisition of fixed assets", No. 60906 "Investments in creation and acquisition of intangible assets" for the purpose of identification of the fixed asset objects and intangible assets which are actually put into operation, including in the presence in reporting year of costs for their content. In case of identification of such objects measures for transfer of these objects in structure of fixed assets and intangible assets with reflection in financial accounting according to requirements of the Provision of the Bank of Russia of December 22, 2014 No. 448-P "About procedure for financial accounting of fixed assets, intangible assets, the real estate which is temporarily not used in the main activities, non-current assets, held for sale, the inventories, labor instruments and objects of the labor received under agreements of compensation, pledge which purpose is not determined in credit institutions", No. registered by the Ministry of Justice of the Russian Federation on February 6, 2015 35917, on November 27, 2015 No. 39890, on July 11, 2016 No. 42803 are taken ("the Bulletin of the Bank of Russia" of February 17, 2015 No. 13, of December 9, 2015 No. 112, of July 21, 2016 No. 69).

2.1.6. Charge and reflection in financial accounting according to the Provision of the Bank of Russia of November 24, 2022 No. 810-P "About procedure for reflection on accounts of financial accounting by credit institutions of the income, expenses and other comprehensive income" (it is registered by the Ministry of Justice of the Russian Federation on December 29, 2022, registration No. 71868) of the income and expenses relating to the period till January 1 of new year.

2.1.7. Providing with the chief accountant or his deputy reconciliation of availability of the accounts opened in accounting operating system and registered in the book of registration of open accounts, remaining balance according to all balance and off-balance sheet accounts of analytical and synthetic accounting, elimination of the revealed discrepancies in case of their detection.

2.1.8. Ensuring obtaining from all clients - credit institutions (including nonresident banks) till January 31 of new year of written confirmations (including on channels of electronic communication) remaining balance on reporting date on the opened correspondent accounts.

2.1.9. Implementation in the first working day of new year of reconciliation of remaining balance on correspondent accounts (correspondent sub-accounts), accumulation accounts, the account on accounting of required reserves, balance sheet accounts on accounting of the credits, deposits and other means received from the Bank of Russia including on accounting of overdue debt, interest arrears, off-balance accounts on accounting of providing on the credits of the Bank of Russia, accounts on accounting of the deposits and other means placed in the Bank of Russia, remaining balance of digital rubles on the accounts on accounting of digital ruble of credit institutions with account balances on accounting of digital ruble opened in the Bank of Russia. Availability of discrepancies between the amounts of remaining balance on the specified accounts in balances of credit institutions and divisions of the Bank of Russia is not allowed.

2.1.10. Acceptance of necessary measures to settlement and minimization of the amounts on accounts before examination.

2.1.11. Implementation of actions for completion for January 1 of new year of transactions on money transfers of the clients performed through divisions of the Bank of Russia and reflected in the account No. 30223 "Incomplete transfers and payment under bank accounts of clients when implementing calculations through divisions of the Bank of Russia". For this purpose arrived on correspondent accounts (correspondent sub-accounts) of the amount based on the statements received from divisions of the Bank of Russia and orders of clients shall be in full carried out on the corresponding accounts or are carried into accounts before examination with recognition the last working afternoon of accounting year. All orders of clients based on which means are charged off their accounts for transfer through divisions of the Bank of Russia shall be provided by credit institutions to divisions of the Bank of Russia in the last working day of accounting year for payment or the room in queue of the orders which are not performed in time because of insufficiency of money on correspondent account of credit institution according to the procedure established by the Bank of Russia (without breaking operational day and the established schedules of customer service).

2.1.12. Calculation, refining and reflection on the corresponding balance sheet accounts of reserves on possible losses.

2.1.13. Implementation of reconciliation of settlement between branches of credit institution, between branches and head office of credit institution, ensuring identity of the amounts of remaining balance on the corresponding accounts on accounting of intra bank requirements and obligations.

Chapter 3. Events after reporting date and procedure for their reflection in financial accounting

3.1. For the purpose of this Instruction the event after reporting date admits the fact of activities of credit institution which occurs during the period between reporting date and date of creation of annual accounts and which exerts or can exert impact on its financial condition.

Date of creation of annual accounts signature date of its copy on paper is considered the head of credit institution.

3.1.1. After reporting date treat events:

the events existing on reporting date confirmatory conditions in which the credit institution conducted the activities (further - adjusting events after reporting date);

the events testifying to the conditions which arose after reporting date in which the credit institution conducts the activities (further - non-adjusting events after reporting date).

Adjusting events after reporting date are subject to reflection in financial accounting according to Item 3.2 of this Instruction.

Non-adjusting events after reporting date in financial accounting are not reflected.

In case of creation of annual accounts the credit institution estimates event effects after reporting date in terms of money. For assessment in terms of money of event effects after reporting date the credit institution makes the corresponding calculations. Reasons for such calculation shall be provided with credit institution.

3.1.2. After reporting date, in particular, can be carried to adjusting events:

the announcement in accordance with the established procedure of borrowers and debtors of credit institution for bankrupts if as of reporting date concerning them the liquidation procedure was already performed, but this fact was not known to credit institution;

assessment of assets of credit institution made after reporting date which results demonstrate steady and essential decrease in their cost determined as of reporting date, or receipt of information on essential deterioration in financial condition of borrowers and debtors of credit institution as of reporting date which effects essential decrease or loss of solvency by them can be;

change (reduction or increase) of the amounts of reserves at possible losses (including on contingent obligations of credit nature), the provisions under the expected credit losses created by credit institution as of reporting date taking into account information on the conditions existing on reporting date and the annual accounts received in case of creation;

determination after reporting date of size of payments to creditors in connection with decision on the legal case which arose according to obligations of credit institution to reporting date;

obtaining from insurance company of materials on refining of the sizes of insurance indemnity on which as of reporting date negotiations were conducted;

determination after reporting date of size of payments to employees of credit institution for plans (systems) of participation in profit or their awardings if as of reporting date the credit institution had obligation to make such payments;

determination after reporting date of size of payments in connection with acceptance to reporting date of the decision on closing of internal structural division of credit institution;

charges (adjustments, changes) on taxes and fees for accounting year on which in accordance with the legislation of the Russian Federation credit institutions are taxpayers and payers of charges;

detection after reporting date of mistake in financial accounting, violations of the law of the Russian Federation when implementing activities of credit institution or the facts of fraud which lead to misstatement of annual accounts of credit institution for the accounting period, influencing determination of financial result;

paragraph eleventh ceased to be valid;

revaluation of fixed assets, intangible assets, the real estate which is temporarily not used in the main activities for the end of accounting year;

obtaining after reporting date of the source documents confirming making of transactions to reporting date and (or) determining (specifying) cost works, services, assets on such transactions, and also the specifying amounts of the income and expenses reflected in financial accounting according to subitem 2.1.6 of Item 2.1 of this Instruction;

determination of the amounts of deferred tax liabilities and deferred tax assets on the income tax for the end of accounting year;

impairment of fixed assets, intangible assets, the real estate which is temporarily not used in the main activities for the end of accounting year.

3.1.3. Credit institutions reflect adjusting events after reporting date using criterion of materiality.

In case of development of criterion of materiality credit institutions are guided by Item 7 of the International accounting standard (IAS) 1 "Accounts presentation" (No. 217n "About introduction of International accounting standards and Explanations of International accounting standards in action in the territory of the Russian Federation is enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation of December 28, 2015 and about recognition voided some orders (separate provisions of orders) of the Ministry of Finance of the Russian Federation" (registration No. 40940) is registered by the Ministry of Justice of the Russian Federation on February 2, 2016, with the changes made by the order of the Ministry of Finance of the Russian Federation of July 11, 2016 No. 111n (registration No. 43044), with amendments is registered by the Ministry of Justice of the Russian Federation on August 1, 2016, enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation of June 27, 2016 No. 98n "About introduction of documents of International accounting standards in action in the territory of the Russian Federation and about recognition voided some orders of the Ministry of Finance of the Russian Federation" (registration No. 42869) is registered by the Ministry of Justice of the Russian Federation on July 15, 2016, the order of the Ministry of Finance of the Russian Federation of July 11, 2016 No. 111n "About enforcement and cancellation of documents of International accounting standards in the territory of the Russian Federation" (registration No. 43044) is registered by the Ministry of Justice of the Russian Federation on August 1, 2016, the order of the Ministry of Finance of the Russian Federation of June 4, 2018 No. 125n "About introduction of the document of International accounting standards in action in the territory of the Russian Federation" (registration No. 51396) is registered by the Ministry of Justice of the Russian Federation on June 21, 2018, the order of the Ministry of Finance of the Russian Federation of October 30, 2018 No. 220n "About introduction of the document of International accounting standards in action in the territory of the Russian Federation" (registration No. 52703), the order of the Ministry of Finance of the Russian Federation of August 5, 2019 No. 119n "About introduction of the document of International accounting standards "Materiality determination is registered by the Ministry of Justice of the Russian Federation on November 16, 2018. Amendments to IFRS (IAS) 1 and IFRS (IAS) 8" in action in the territory of the Russian Federation" (registration No. 56149) is registered by the Ministry of Justice of the Russian Federation on October 4, 2019, the order of the Ministry of Finance of the Russian Federation of July 14, 2020 No. 142n "About introduction of the document of International accounting standards "Classification of obligations as short-term or long-term (Amendments to IFRS (IAS) 1)" in action in the territory of the Russian Federation" (registration No. 59616) is registered by the Ministry of Justice of the Russian Federation on September 2, 2020, the order of the Ministry of Finance of the Russian Federation of December 14, 2020 No. 304n "About introduction of the document of International accounting standards "Amendments to IFRS (IFRS) 17 "Insurance contracts" in action in the territory of the Russian Federation" (registration No. 62135) is registered by the Ministry of Justice of the Russian Federation on January 19, 2021. The criterion of materiality affirms credit institution as accounting policy.

3.1.4. Ceased to be valid according to the Instruction of the Central bank of the Russian Federation of 26.09.2022 No. 6255-U

3.2. In financial accounting adjusting events after reporting date are reflected during the period before date of creation of annual accounts in the following procedure.

3.2.1. In accounting policy of the credit institution having branches the procedure for reflection of events after reporting date shall be approved:

or events after reporting date are carried out and reflected only in balance of head office of credit institution,

or events after reporting date are carried out and reflected in balance of head office of credit institution and in balances of branches of credit institution.

If by the time of emergence of need of reflection for financial accounting of event after reporting date transaction was already reflected by accounting entries of the current year, then the specified records of the current year should be closed the corresponding stornirovochny records and then to reflect in financial accounting event after reporting date according to subitem 3.2.3 of this Item.

3.2.2. In the first working day of new year after creation of the daily balance for December 31 the remaining balance reflected in the account No. 706 "Financial result of the current year" is subject to transfer into the account No. 707 "Financial result of last year" that is the first accounting entry on reflection of events after reporting date.

If according to accounting policy of event after reporting date are carried out and reflected only in balance of head office of credit institution, then count No. 707 "Financial result of last year" in branches is not kept. By transfer by branches to head office of the remaining balance reflected in the account No. 706 "Financial result of the current year" to the first working day of new year the head office of credit institution reflects acceptance of remaining balance accounting entry on reflection of events after reporting date in the account No. 707 "Financial result of last year" in correspondence with the account on accounting of intra bank requirements and obligations on distribution (redistribution) of assets, obligations, the capital. In branches of credit institution account No. 706 remaining balance "Financial result of the current year" is written off by accounting entry on reflection of events after reporting date in correspondence with accounts on accounting of intra bank liabilities and requirements for distribution (redistribution) of assets, obligations, the capital. Other transactions on reflection of events after reporting date in this case in branches are not performed.

3.2.3. The credit institution shall reflect events after reporting date in financial accounting in the balance sheet account No. 707 "Financial result of last year", and also in balance sheet accounts No. 10601 "Increase in value of fixed assets in case of revaluation", No. 10603 "Positive revaluation of the securities estimated at fair value through other comprehensive income", No. 10605 "Negative revaluation of the securities estimated at fair value through other comprehensive income", No. 10609 "Increase in the added capital at deferred income tax", No. 10610 "Reduction of the added capital by deferred income tax", No. 10611 "Increase in value of intangible assets in case of revaluation", No. 10622 "Positive revaluation of the shares estimated at fair value through other comprehensive income", No. 10623 "Negative revaluation of shares estimated at fair value through other comprehensive income", No. 10628 "Positive revaluation of the financial assets estimated at fair value through other comprehensive income", No. 10629 "Negative revaluation of the financial assets estimated at fair value through other comprehensive income", No. 10630 "Reserves on possible losses", No. 10631 "Reserves on possible losses", No. 10632 "Adjustment of reserves on possible losses", No. 10633 "Adjustment of reserves on possible losses", No. 10634 "Adjustment of reserves on possible losses", No. 10635 "Adjustment of reserves on possible losses", No. 10638 "Positive revaluation of the digital financial assets estimated at fair value through other comprehensive income", No. 10639 "Negative revaluation of the digital financial assets estimated at fair value through other comprehensive income" No. 10640 "Reserves on possible losses on digital financial assets", No. 10641 "Adjustment of reserves on possible losses on digital financial assets", No. 10642 "Adjustment of reserves on possible losses on digital financial assets". At the same time correspondence of the accounts stated above with accounts on accounting is forbidden:

authorized capital;

cash desks;

bank accounts of clients, including correspondent accounts (correspondent sub-accounts) of corresponding banks, and also accounts in precious metals;

correspondent accounts (correspondent sub-accounts) in the Bank of Russia and corresponding banks (including in precious metals);

the raised and placed money and precious metals.

The paragraph of the seventh ceased to be valid according to the Instruction of the Central bank of the Russian Federation of 21.10.2015 No. 3827-U

3.2.4. For date of creation of annual accounts of account balances No. 707 "Financial result of last year" shall not be. Transfer of remaining balance from the account No. 707 "Financial result of last year" into the account No. 708 "Profit (loss) of last year" are performed by the following accounting entries.

In the presence of unused profit:

The debit - the corresponding accounts on accounting of the income of the account No. 707 "Financial result of last year"

The credit - accounts No. 70801 "Profit of last year",

The debit - accounts No. 70801 "Profit of last year"

The credit - the corresponding accounts on the expense accounting of the account No. 707 "Financial result of last year".

In the presence of loss:

The debit - accounts No. 70802 "Loss of last year"

The credit - the corresponding accounts on the expense accounting of the account No. 707 "Financial result of last year",

The debit - the corresponding accounts on accounting of the income of the account No. 707 "Financial result of last year"

The credit - accounts No. 70802 "Loss of last year".

The specified accounting entries are the completing records on reflection of events after reporting date.

If according to accounting policy of credit institution of event after reporting date are carried out and reflected in balances of branches of credit institution, then the remaining balance reflected in accounts No. 707 "Financial result of last year", branches transfer to head office of credit institution according to the procedure established in credit institution (for example, according to the schedule of submission of annual accounts to head office), but no later than day of creation of annual accounts. At the same time in balance of branches of credit institution accounting entries on transfer of the specified remaining balance are the completing records on reflection of events after reporting date, in balance of head office accounting entries on acceptance of the specified remaining balance are records on reflection of events after reporting date.

3.2.5. During creation of annual accounts in the daily turnover sheet on accounts of credit institution of event after reporting date are shown turnovers of new year and, besides, on each account of the second procedure on which operations on reflection of events after reporting date were performed, and also on final lines (according to balance sheet accounts of the first procedure, Sections, on asset and liability and on line "All turnovers") events after reporting date are shown turnovers on in addition included line "including SPOD" in columns 5 - 10. In columns 4 and 11 of event after reporting date on the line "including SPOD" are not allocated.

At the same time events after reporting date are given in the sheet of turnovers on reflection of events after the reporting date constituted on appendix form 7 to appendix to the Provision of the Bank of Russia No. 809-P.

Upon termination of reflection in financial accounting of events after reporting date the summary sheet of turnovers on reflection of events after reporting date is constituted.

All symbols of the income and expenses of the report on financial results are filled also taking into account events after reporting date. At the same time allocation of the amounts of events after reporting date in separate lines is not obligatory. The amount reflected on symbol 61101 "Profit after the taxation (symbol 01000 minus symbol 03000 or symbol 01000 plus symbol 04000 or symbol 04000 minus symbol 02000)", "The profit of last year" according to the summary sheet of turnovers on reflection of events after reporting date shall be equal to account No. 70801 remaining balance. The amount reflected on symbol 61102 "Loss after the taxation (symbol 02000 minus symbol 04000 or symbol 02000 plus symbol 03000 or symbol 03000 minus symbol 01000)", it shall be equal to account No. 70802 remaining balance "Loss of last year" according to the summary sheet of turnovers on reflection of events after reporting date.

3.2.6. Transactions on reflection in financial accounting of events after reporting date are subject to additional control by the chief accountant or his deputy according to the procedure, established by the Section 3 of part III of appendix to the Provision of the Bank of Russia No. 809-P.

Based on source accounting documents for reflection in financial accounting of events after reporting date memorial orders marked of "SPOD" which are located in documents of day are constituted in one copy.

The sheet of turnovers on reflection of events after reporting date is located in separate having sewed "Annual accounts for ____ year" or No. 2346-U "About storage in credit institution in the electronic form of separate documents connected with registration of accounting, settlement and cash transactions under the organization of works on conducting financial accounting", to No. registered by the Ministry of Justice of the Russian Federation on December 25, 2009 15828, on October 7, 2011 No. 21994, on December 25, 2014 No. 35398, on August 15, 2016 No. 43245, on January 19, 2018 No. 49689, on December 12, 2018 No. 52977, on June 17, 2020 No. 58688 is stored in electronic form according to appendix 1 to the Instruction of the Bank of Russia of November 25, 2009. In having sewed "Annual accounts for ____ year" the standard forms of synthetic accounting specified in Item 1.6 of this Instruction with all documents on creation of annual accounts are located.

If events after reporting date are carried out and reflected in balances of branches of credit institution, then the procedure for storage of sshiv is determined in accounting policy of credit institution.

Having sewed "The annual accounts for ____ year" are stored according to the procedure, established for storage of annual accounts.

3.2.7. If according to accounting policy of credit institution of event after reporting date are carried out and reflected only in balance of head office of credit institution, then in need of transfer on balance of branch of credit institution of results of reflection in financial accounting of events after reporting date such transfer is reflected in their balances present day of new year of correspondence with accounts on accounting of intra bank requirements and obligations on distribution (redistribution) of assets, obligations, the capital.

The specified transfer by event after reporting date is not and, respectively, in case of its reflection in financial accounting correspondence with the account No. 707 "Financial result of last year" is not allowed.

3.3. In standard forms of synthetic accounting the corrections which are not authorized by persons responsible for their maintaining are not allowed.

Criteria of materiality of mistake are determined according to Item 3.4 of part III of appendix to the Provision of the Bank of Russia No. 809-P.

The mistakes revealed during creation of annual accounts and also during the period between date of creation of annual accounts and date of its approval, are reflected in financial accounting in the following procedure.

3.3.1. The error of accounting year revealed after its termination, but before date of creation of annual accounts, improves records on the corresponding accounts of financial accounting according to the procedure of reflection in financial accounting of events after reporting date, the stipulated in Item 3.2 presents of the Instruction.

3.3.2. The error of the year previous reporting which is not essential, revealed after the termination of accounting year, but before date of creation of annual accounts, improves records on the corresponding accounts of financial accounting according to the procedure of reflection in financial accounting of events after reporting date, the stipulated in Item 3.2 presents of the Instruction, on symbols of the income and expenses.

3.3.3. The error of the year previous reporting influencing financial result, revealed after the termination of accounting year, but before date of creation of annual accounts, being essential, improves entries on the corresponding accounts of financial accounting in correspondence with the account No. 10801 "Retained earnings" (No. 10901 "Uncovered loss"). The retrospective restatement of comparative figures of annual accounts of the last accounting periods is performed since year in which the corresponding mistake was made.

3.3.4. The mistake which is not essential influencing financial result revealed after date of creation of annual accounts, but before its approval date in the procedure established by the legislation of the Russian Federation, is reflected in day of identification by accounting entries of the current year in the account No. 706 "Financial result of the current year" on symbols of the income and expenses.

3.3.5. The material mistake of the accounting year and (or) year previous reporting, revealed after date of creation of annual accounts, but before its approval date in the procedure established by the legislation of the Russian Federation, attracts review of annual accounts.

For this purpose the credit institution performs record on recovery of the account balances of analytics on the account No. 707 "Financial result of last year" which developed before their transfer according to subitem 3.2.4 of Item 3.2 of this Instruction into the account No. 708 "Profit (loss) of last year".

Further correction of material mistake of accounting year is performed according to the procedure, established by subitem 3.3.1 of this Item. The material mistake of the year preceding reporting improves according to the procedure, established by subitem 3.3.3 of this Item.

Taking into account correction of material mistake the credit institution constitutes the reviewed annual accounts in amount, the stipulated in Item 1.5 presents of the Instruction. At the same time in all forms of the reporting which are part of the reviewed annual accounts information that these annual accounts replace originally provided annual accounts reveals.

The reviewed annual accounts are submitted in all addresses to which the initial annual accounts were provided.

Chapter 4. Procedure for financial accounting of the transactions of reformation of balance made following the results of annual meeting of shareholders (participants)

4.1. Following the results of holding annual meeting of shareholders (participants) and approval of annual accounts reformation of balance is performed.

4.2. The amount of dividends determined based on the decision of annual meeting of shareholders (participants) (the distributed part of profit between participants) is reflected accounting entry:

The debit - accounts No. 11101 "Dividends (distribution of part of profit between participants)"

The credit - accounts No. 60320 "Settlings with shareholders (participants) according to dividends (to the distributed part of profit between participants)".

4.3. In case of acceptance annual meeting of shareholders (participants) of the decision on the direction of profit of accounting year (its part) on forming (replenishment) of reserve fund of credit institution on the corresponding amount performs accounting entry:

The debit - accounts No. 70801 "Profit of last year"

The credit - accounts No. 10701 "Reserve fund".

4.4. In case of acceptance annual meeting of shareholders (participants) of the decision on the direction of the amount of profit of accounting year on repayment of uncovered losses of last years performs accounting entry:

The debit - accounts No. 70801 "Profit of last year"

The credit - accounts No. 10901 "Uncovered loss".

4.5. Ceased to be valid according to the Instruction of the Central bank of the Russian Federation of 24.10.2016 No. 4167-U

4.6. If the profit of accounting year is not shared in the directions specified in Items 4.3 and 4.4 and for the purpose of increase in own means (capital) in credit institution is fully or partially left at its order (including in the form of creation and replenishment of the funds provided by constituent documents in accordance with the legislation of the Russian Federation), the amount of retained earnings is charged on accounting of retained earnings the following accounting entry:

The debit - accounts No. 70801 "Profit of last year"

The credit - accounts No. 10801 "Retained earnings".

4.6.1. Write-off of the amount of the dividends added to shareholders (participants) (to the distributed part of profit between participants) is performed by the following accounting entry:

The debit - accounts No. 10801 "Retained earnings"

The credit - accounts No. 11101 "Dividends (distribution of part of profit between participants)".

4.7. In the presence in the approved annual accounts of loss of accounting year and acceptance annual meeting of shareholders (participants) of the decision on its repayment (complete or partial) at the expense of own means (capital) of credit institution performs the following accounting entries:

The debit - accounts No. 10602 "Share premium", No. 10614 "The non-paid financing provided to credit institution by shareholders, participants", No. 10701 "Reserve fund", No. 10801 "Retained earnings"

The credit - accounts No. 70802 "Loss of last year".

The amount of outstanding loss of accounting year is charged on accounting of uncovered loss the following accounting entry:

The debit - accounts No. 10901 "Uncovered loss"

The credit - accounts No. 70802 "Loss of last year".

4.8. Reformation of balance of the credit institution created in the form of joint-stock company is reflected in financial accounting no later than 10 working days after date for which according to the decision of annual meeting of shareholders on payment (announcement) of dividends persons having the right to their obtaining are determined.

Reformation of balance of the credit institution created in the form of limited liability company is reflected in financial accounting no later than two working days after execution of the protocol of annual general meeting of members of society.

Chapter 5. Final provisions

5.1. This Instruction is subject to official publication in "the Bulletin of the Bank of Russia", becomes effective since January 1, 2014 and is applied since creation of annual accounts for 2013.

5.2. From the date of entry into force of this Instruction to recognize invalid:

Instruction of the Bank of Russia of October 8, 2008 No. 2089-U "About procedure for creation by credit institutions of the annual statement", registered by the Ministry of Justice of the Russian Federation on November 28, 2008 No. 12753 ("the Bulletin of the Bank of Russia" of December 4, 2008 No. 71);

Instruction of the Bank of Russia of April 9, 2010 No. 2426-U "About modification of the Instruction of the Bank of Russia of October 8, 2008 No. 2089-U "About procedure for creation by credit institutions of the annual statement", registered by the Ministry of Justice of the Russian Federation on May 4, 2010 No. 17096 ("the Bulletin of the Bank of Russia" of May 13, 2010 No. 26);

Instruction of the Bank of Russia of November 13, 2010 No. 2519-U "About modification of the Instruction of the Bank of Russia of October 8, 2008 No. 2089-U "About procedure for creation by credit institutions of the annual statement", registered by the Ministry of Justice of the Russian Federation on December 14, 2010 No. 19175 ("the Bulletin of the Bank of Russia" of December 17, 2010 No. 69).

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