It is registered
Ministry of Justice
Russian Federation
On October 7, 2015 No. 39197
of September 2, 2015 No. 486-P
About the chart of accounts of financial accounting in not credit financial credit institutions and procedure for its application
This Provision according to 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, Art. 4084; No. 49, Art. 6336; No. 51, Art. 6695, Art. 6699, No. 52, Art. 6975; 2014, No. 19, Art. 2311, Art. 2317, No. 27, Art. 3634; No. 30, Art. 4219, No. 40, Art. 5318; No. 45, Art. 6154, No. 52, Art. 7543; 2015, No. 1, Art. 4, Art. 37; No. 27, Art. 3958, Art. 4001; No. 29, of the Art. 4348, of the Art. 4357) establishes the Chart of accounts of financial accounting for not credit financial credit institutions (further - the Chart of accounts) and procedure for its application.
1. Not credit financial credit institutions perform financial accounting according to the Chart of accounts (appendix 1 to this Provision) and procedure for application of the Chart of accounts (appendix 2 to this Provision).
In case of application of this provision not credit financial credit institutions are guided by International accounting standards (further - IFRS) and the IFRS Explanations accepted by IFRS Fund, enacted in the territory of the Russian Federation according to the order of the Government of the Russian Federation of February 25, 2011 No. 107 "About approval of the Regulations on recognition of International accounting standards and Explanations of International accounting standards for application in the territory of the Russian Federation" (The Russian Federation Code, 2011, No. 10, Art. 1385; 2013, No. 36, the Art. 4578), and also part 12 of article 21 of the Federal Law of December 6, 2011 No. 402-FZ "About financial accounting" (The Russian Federation Code, 2011, No. 50, Art. 7344; 2019, No. 30, Art. 4149).
2. Financial accounting is kept by not credit financial credit institution continuously from the moment of its registration as the legal entity before reorganization or liquidation according to the procedure, established by the legislation of the Russian Federation.
3. Accounting of the property of other legal entities which is at not credit financial credit institution is performed separately from the property belonging to it on the property right.
4. Financial accounting of the made transactions of not credit financial credit institutions is kept in currency of the Russian Federation.
5. Not credit financial credit institution keeps financial accounting of transactions by double record on the interconnected accounts of financial accounting included in the working Chart of accounts.
Data of synthetic accounting shall correspond to turnovers and account balances of analytics.
6. In the Chart of accounts the following structure is accepted: Chapters, Sections, subsections, accounts of the first procedure, account of the second procedure.
Proceeding from it, and also taking into account currency codes, giving to the account of visualization the Scheme of designation of personal accounts and their numbering is determined (by key accounts) (appendix 3 to this Provision).
Numbering of accounts allows to enter in case of need in accordance with the established procedure additional personal accounts.
7. In the Chart of accounts balance sheet accounts of the second procedure are determined as soon as active or as soon as passive or without account sign.
In analytics on the accounts of the second procedure determined by the List of pair accounts on which the balance on opposite can change (appendix 4 to this Provision) pair personal accounts are opened. Remaining balance availability only on one personal account from open couple - active or passive is allowed. Reflection of transaction begins on personal account, the having balance (remaining balance), and in the absence of remaining balance - with the account corresponding to transaction nature. If on personal account the balance (remaining balance) opposite to account sign is formed (on the passive account - debit or on active - credit), then it shall be postponed by accounting entry for the corresponding pair personal account on accounting of means. If for any reasons the balance (remaining balance) on both pair personal accounts was formed, it is necessary to transfer accounting entry smaller balance to account with big balance, that is there shall be only one balance - either debit, or credit on one of pair personal accounts.
The accounts which do not have account sign are entered for control over timely reflection of transactions. As of the end of day in which transactions were reflected account balances without specifying of sign of the account shall not be.
8. Education in accounting of debit balance according to the passive account or credit according to the active account is not allowed.
9. Accounts "Reserves under impairment" are intended for accounting of movement of forming (additional accrual), recovery (reduction) of reserves under impairment. Accounts are passive. Forming (additional accrual) of reserves is reflected on the credit of accounts "Reserves under impairment" in correspondence with the account on the expense accounting on forming of reserves under impairment. Recovery (reduction) of reserves is reflected on the debit of accounts "Reserves under impairment" in correspondence with the account on accounting of the income from recovery of reserves under impairment. Besides, on the debit of accounts on accounting of reserves under impairment write-off (partial or complete) book value of assets, unreal to collection, is reflected.
10. Analytics are kept in currency of the Russian Federation according to the procedure, determined by accounting policy of not credit financial credit institution. At the same time analytics shall provide information on the created reserves concerning property objects, and also other assets (requirements). In appendix 2 to this Provision the minimum mandatory requirements to the organization of conducting analytics for balance and off-balance sheet accounts of the second procedure are this, and if necessary not credit financial credit institutions can provide conducting analytics in the accounting policy in more detail and for this purpose enter any additional quantity of personal accounts according to economic need.
In the Chart of accounts accounts "Reserves - estimative obligations of not credit nature" for movement accounting (forming, additional accrual), recovery (reduction) of the reserves created in connection with the estimative obligations of not credit nature existing at not credit financial credit institution on reporting date are selected.
11. Accounts in foreign currency are opened on any accounts of the Chart of accounts where foreign currency transactions can be considered. At the same time account of foreign currency transactions is kept on the same accounts of the second procedure on which transactions in rubles, with opening of separate personal accounts in the corresponding currencies are considered.
Making of account transactions in foreign currency is made with observance of the foreign exchange legislation of the Russian Federation.
Number of the personal account opened for accounting of foreign currency transactions joins three-digit code of the corresponding foreign currency according to the All-Russian classification of currencies. Number of the personal account opened for accounting of transactions in currency of the Russian Federation joins sign of ruble "810".
Accounts of analytics can be operated only in foreign currency or in foreign currency and rubles. Synthetic account is kept only in rubles.
Recalculation of data of analytics in foreign currency in rubles (revaluation of means in foreign currency) is performed by multiplication of the amount of foreign currency by the official rate of foreign currency established by the Central bank of the Russian Federation in relation to ruble (further - the official rate).
Revaluation of means in foreign currency is performed for transaction date in foreign currency, and also on reporting date. The amounts, advance payments except for received and issued and advance payment for the delivered goods, the performed works and the rendered services, the settlings with the nonresident organizations for economic activities considered on balance sheet accounts on accounting are subject to revaluation.
In case of account management only in foreign currency the result of remaining balance on all personal accounts in foreign currencies of the corresponding balance sheet account of the second procedure shall be reflected in bookkeeping registers and in standard forms of analytical and synthetic accounting in rubles on the official rate. These data shall be used for analytics reconciliation with synthetic accounting.
All foreign currency transactions made by not credit financial credit institutions shall be reflected in the balance sheet only in rubles. In foreign currency not credit financial credit institutions are allowed to develop special accounting registers for additional control and operation analysis.
In the Chart of accounts special accounts for accounting of transactions with nonresidents of the Russian Federation are selected. The concepts "resident", "nonresident" are applied in the value established by the foreign exchange legislation of the Russian Federation.
12. In the Section "Transactions with Securities and Derivative Financial Instruments" account groups on transaction types are allocated: investments in debt securities (except bills of exchange), investments in equity securities, the considered bills of exchange issued by not credit financial credit institutions securities, derivative financial instruments.
Accounts of the first procedure are opened on investments of not credit financial credit institutions in securities depending on the acquisition purpose, according to discounted bills on groups of the subjects avalizing bills of exchange (in the absence of the aval - issued the bill of exchange), on the securities issued by not credit financial credit institutions by types of securities.
Investments in securities on accounts of the second procedure are divided on groups of subjects - issuers of securities.
Accounting of transactions with securities and derivative financial instruments is conducted according to regulations of the Bank of Russia on financial accounting of transactions with securities in not credit financial credit institutions and on financial accounting of derivative financial instruments by not credit financial credit institutions.
13. In the Section "Requirements and Agreement Obligations, Having Industry Specifics, and also by Intraeconomic Calculations" account groups by types of requirements and obligations are allocated: accounts for clearing implementation, payment under the securities, insurance bonds, share of overcautious persons in insurance bonds, pension liabilities, agreement obligations classified as the investment, postponed acquisition income and expenses.
Financial accounting of transactions of insurers and non-state pension funds under the agreements having industry specifics is performed according to this Provision and regulations of the Bank of Russia on financial accounting in the insurance companies and societies of mutual insurance located in the territory of the Russian Federation and on financial accounting of transactions of the non-state pension funds connected with conducting activities by them as the insurer on mandatory pension insurance and activities for non-state pension provision.
14. In the Chart of accounts accounts of property of not credit financial credit institutions are determined. Financial accounting of transactions with property is performed according to this Provision and the regulation of the Bank of Russia in the order of financial accounting of fixed assets, intangible assets, investment property, non-current assets, held for sale, inventories, labor instruments and objects of the labor which purpose is not determined, received under agreements of compensation, the pledge, property and (or) its suitable remaining balance received in connection with refusal of the insurer (beneficiary) of the property right to insured property in not credit financial credit institutions. For control over realization (disposal) of property of not credit financial credit institution and removal of results of these transactions in the Chart of accounts accounts for their accounting are specially selected.
15. Accounts of the second procedure on accounting of the income, expenses, profits, losses of not credit financial credit institution, use of its profit are provided in the Chart of accounts.
16. In the Chart of accounts accounts for accounting of deferred tax liabilities and deferred tax assets are selected.
Financial accounting of deferred tax liabilities and deferred tax assets is performed according to the regulation of the Bank of Russia on financial accounting of deferred tax liabilities and deferred tax assets by not credit financial credit institutions and this Provision.
17. Not credit financial credit institution - the founder of management reflects the assets and liabilities which are in trust management, and also arising on them the income and expenses on balance sheet accounts of Chapter A as though not credit financial credit institution managed them independently. At the same time analytics shall provide isolation of the assets and liabilities which are in trust management, and also arising on them the income and expenses.
Not credit financial credit institutions - founders of management establish frequency of reflection in financial accounting of transactions of trust management according to the approved accounting policy, but at least once a month.
18. This Provision is subject to official publication in "the Bulletin of the Bank of Russia" and becomes effective since January 1, 2017.
19. This Provision professional participants of the security market, managing companies of investment fund, mutual investment fund and non-state pension fund (except for transactions with property according to the trust management agreement of means of non-state pension funds and insurance companies to which this Provision is applied since January 1, 2017), specialized depositaries of investment fund, mutual investment fund and non-state pension fund (except for transactions with property in which means of non-state pension funds, and with property of insurance companies to which this Provision is applied since January 1, 2017 are placed), the clearing organizations, the central partners, organizers of trade, the microfinancial organizations, credit consumer cooperatives, housing accumulative cooperatives, the bureau of credit histories is applied since January 1, 2018, agricultural credit consumer cooperatives, is applied by pawnshops since January 1, 2019.
Chairman of the Central bank of the Russian Federation
E. S. Nabiullina
to the Provision of the Bank of Russia of September 2, 2015 No. 486-P "About the Chart of accounts of financial accounting in not credit financial credit institutions and procedure for its application"
The chart of accounts of financial accounting in not credit financial credit institutions
Basic concepts and designations:
And - the active account;
П - passive account.
The accounts which do not have account sign (And or O), are designated by sign "-".
|
Chapter A. Balance sheet accounts | ||||||
|
Account number |
Name of Sections and accounts of financial accounting |
Account sign | ||||
|
first procedure |
second procedure | |||||
|
Section 1. Capital and target financing | ||||||
|
102 |
|
Authorized capital, deposits and fees of the organizations |
| |||
|
|
10207 |
The authorized capital of the organizations created in the form of joint-stock company |
П | |||
|
|
10208 |
The authorized capital of the organizations created in the form of limited liability company |
П | |||
|
|
10209 |
Cumulative contribution of participants and founders |
П | |||
|
|
10211 |
Authorized capital of the unitary enterprise |
П | |||
|
|
10212 |
The share capital of the organizations created in the form of partnership (general partnership) |
П | |||
|
105 |
|
Own shares of the authorized capital (share) redeemed by the organization |
| |||
|
|
10501 |
Own shares redeemed at shareholders |
And | |||
|
|
10502 |
Own shares of the authorized capital of the organization created in the form of limited liability company, redeemed from participants |
And | |||
|
106 |
|
Added capital |
| |||
|
|
10601 |
Increase in value of fixed assets in case of revaluation |
П | |||
|
|
10602 |
Share premium |
П | |||
|
|
10603 |
Positive revaluation of securities, available for sale, or the securities estimated at fair value through other comprehensive income |
П | |||
|
|
10605 |
Negative revaluation of securities, available for sale, or the securities estimated at fair value through other comprehensive income |
And | |||
|
|
10609 |
Increase in the added capital at deferred income tax |
П | |||
|
|
10610 |
Reduction of the added capital by deferred income tax |
And | |||
|
|
10611 |
Increase in value of intangible assets in case of revaluation |
П | |||
|
|
10612 |
Reduction of obligations (increase in requirements) for payment of long-term employee benefits upon termination of labor activity in case of revaluation |
П | |||
|
|
10613 |
Increase in obligations (reduction of requirements) for payment of long-term employee benefits upon termination of labor activity in case of revaluation |
And | |||
|
|
10614 |
The non-paid financing provided to the organization by shareholders, participants |
П | |||
|
|
10619 |
Revaluation of hedging instruments of cash flows - positive differences |
П | |||
|
|
10620 |
Revaluation of hedging instruments of cash flows - negative differences |
And | |||
|
|
10621 |
Deposits to property of not credit financial credit institution |
П | |||
|
|
10622 |
Positive revaluation of financial assets |
П | |||
|
|
10623 |
Negative revaluation of financial assets |
And | |||
|
|
10624 |
Revaluation of hedging instruments of net investment in foreign operation - positive differences |
П | |||
|
|
10625 |
Revaluation of hedging instruments of net investment in foreign operation - negative differences |
And | |||
|
|
10626 |
The increase in fair value of the financial liability caused by change of credit risk |
And | |||
|
|
10627 |
The reduction of fair value of the financial liability caused by change of credit risk |
П | |||
|
|
10628 |
Positive revaluation of the issued loans and bank deposits estimated at fair value through other comprehensive income |
П | |||
|
|
10629 |
Negative revaluation of the issued loans and bank deposits estimated at fair value through other comprehensive income |
And | |||
|
|
10630 |
Reserves under impairment on the securities estimated at fair value through other comprehensive income |
П | |||
|
|
10631 |
Reserves under impairment on the financial assets (except securities) estimated at fair value through other comprehensive income |
П | |||
|
107 |
|
Reserve and other funds |
| |||
|
|
10701 |
Reserve fund |
П | |||
|
|
10703 |
Other funds |
П | |||
|
108 |
|
Retained earnings |
| |||
|
|
10801 |
Retained earnings |
П | |||
|
109 |
|
Uncovered loss |
| |||
|
|
10901 |
Uncovered loss |
And | |||
|
110 |
|
Target financing of non-profit organizations |
| |||
|
|
11001 |
Target financing of non-profit organizations |
П | |||
|
111 |
|
Dividends (distribution of part of profit between participants) |
| |||
|
112
|
11101
11201 |
Dividends (distribution of part of profit between participants)
Adjustment of the authorized capital, share premium, deposits to property of not credit financial credit institution
Adjustment of the authorized capital, share premium, deposits to property of not credit financial credit institution |
And
П | |||
|
Section 2. Money and precious metals | ||||||
|
Money | ||||||
|
202 |
|
Cash and checks (including travel checks) which nominal value is specified in foreign currency |
| |||
|
|
20202 |
Cash desk of the organization |
And | |||
|
|
20203 |
Checks (including travel checks) which nominal value is specified in foreign currency |
And | |||
|
|
20209 |
Money in transit |
And | |||
|
Precious metals and natural gemstones | ||||||
|
203 |
|
Precious metals |
| |||
|
|
20302 |
Gold |
And | |||
|
|
20303 |
Other precious metals (except gold) |
And | |||
|
|
20305 |
Precious metals in transit |
And | |||
|
|
20308 |
Precious metals in coins and commemorative medals |
And | |||
|
|
20315 |
Deposit accounts in precious metals (except for physical shape) in credit institutions |
And | |||
|
|
20316 |
Deposit accounts in precious metals (except for physical shape) in nonresident banks |
And | |||
|
|
20321 |
Reserves under impairment |
П | |||
|
|
20322 |
Percent into deposit accounts in precious metals (except for physical shape) in credit institutions |
And | |||
|
|
20323 |
Percent into deposit accounts in precious metals (except for physical shape) in nonresident banks |
And | |||
|
|
20324 |
The adjustments increasing the cost of deposit accounts in precious metals (except for physical shape) in credit institutions |
And | |||
|
|
20325 |
The adjustments reducing the cost of deposit accounts in precious metals (except for physical shape) in credit institutions |
П | |||
|
|
20326 |
The adjustments increasing the cost of deposit accounts in precious metals (except for physical shape) in nonresident banks |
And | |||
|
|
20327 |
The adjustments reducing the cost of deposit accounts in precious metals (except for physical shape) in nonresident banks |
П | |||
|
|
20328 |
The revaluation increasing the cost of deposit accounts in precious metals (except for physical shape) in credit institutions |
And | |||
|
|
20329 |
The revaluation reducing the cost of deposit accounts in precious metals (except for physical shape) in credit institutions |
П | |||
|
|
20330 |
The revaluation increasing the cost of deposit accounts in precious metals (except for physical shape) in nonresident banks |
And | |||
|
|
20331 |
The revaluation reducing the cost of deposit accounts in precious metals (except for physical shape) in nonresident banks |
П | |||
|
204 |
|
Natural gemstones |
| |||
|
|
20401 |
Natural gemstones |
And | |||
|
|
20403 |
Natural gemstones in transit |
And | |||
|
Settlement accounts in credit institutions and nonresident banks | ||||||
|
205 |
|
Settlement accounts in credit institutions and nonresident banks |
| |||
|
|
20501 |
Settlement accounts in credit institutions |
And | |||
|
|
20502 |
Settlement accounts in nonresident banks |
And | |||
|
|
20503 |
The credit obtained according to the procedure of payment under the settlement account ("overdraft") in credit institutions |
П | |||
|
|
20504 |
The credit obtained according to the procedure of payment under the settlement account ("overdraft") in nonresident banks |
П | |||
|
|
20505 |
Reserves under impairment on money on settlement accounts in credit institutions |
П | |||
|
|
20506 |
Reserves under impairment on money on settlement accounts in nonresident banks |
П | |||
|
The deposits placed in credit institutions and nonresident banks | ||||||
|
206 |
|
The deposits placed in credit institutions and nonresident banks |
| |||
|
|
20601 |
Deposits in credit institutions |
And | |||
|
|
20602 |
Deposits in nonresident banks |
And | |||
|
|
20603 |
The added deposit interests in credit institutions |
And | |||
|
|
20604 |
The added deposit interests in nonresident banks |
And | |||
|
|
20605 |
The accrued expenses connected with placement of deposits in credit institutions |
П | |||
|
|
20606 |
The accrued expenses connected with placement of deposits in nonresident banks |
П | |||
|
|
20607 |
Calculations for the expenses connected with placement of deposits in credit institutions |
And | |||
|
|
20608 |
Calculations for the expenses connected with placement of deposits in nonresident banks |
And | |||
|
|
20609 |
The adjustments increasing the cost of deposits in credit institutions |
And | |||
|
|
20610 |
The adjustments increasing the cost of deposits in nonresident banks |
And | |||
|
|
20611 |
The adjustments reducing the cost of deposits in credit institutions |
П | |||
|
|
20612 |
The adjustments reducing the cost of deposits in nonresident banks |
П | |||
|
|
20613 |
Calculations for deposit interests in credit institutions |
П | |||
|
|
20614 |
Calculations for deposit interests in nonresident banks |
П | |||
|
|
20615 |
Reserves under impairment on deposits in credit institutions |
П | |||
|
|
20616 |
Reserves under impairment on deposits in nonresident banks |
П | |||
|
|
20617 |
The revaluation increasing the cost of deposits in credit institutions |
And | |||
|
|
20618 |
The revaluation increasing the cost of deposits in nonresident banks |
And | |||
|
|
20619 |
The revaluation reducing the cost of deposits in credit institutions |
П | |||
|
|
20620 |
The revaluation reducing the cost of deposits in nonresident banks |
П | |||
|
208 |
|
Special accounts |
| |||
|
|
20801 |
Letters of credit |
And | |||
|
|
20802 |
Checkbooks |
And | |||
|
|
20803 |
Special bank accounts |
And | |||
|
|
20804 |
Cash documents |
And | |||
|
|
20805 |
Reserves under impairment |
П | |||
|
Section 3. Requirements and agreement obligations, having industry specifics, and also by intraeconomic calculations | ||||||
|
303 |
|
Intraeconomic requirements and obligations |
| |||
|
|
30305 |
Intraeconomic calculations |
П | |||
|
|
30306 |
Intraeconomic calculations |
And | |||
|
304 |
|
Accounts for clearing implementation |
| |||
|
|
30416 |
Means on clearing bank accounts for obligation fulfillment and individual clearing providing |
And | |||
|
|
30418 |
Means on clearing bank accounts of collective clearing providing (guarantee fund) |
And | |||
|
|
30420 |
Means for obligation fulfillment, allowed to clearing, and individual clearing providing |
П | |||
|
|
30421 |
Means of the nonresidents for obligation fulfillment allowed to clearing and individual clearing providing |
П | |||
|
|
30422 |
Means for collective clearing providing (guarantee fund) |
П | |||
|
|
30423 |
Means of nonresidents for collective clearing providing (guarantee fund) |
П | |||
|
|
30424 |
The means in the clearing organizations intended for obligation fulfillment, allowed to clearing and individual clearing providing |
And | |||
|
|
30425 |
The means in the clearing organizations intended for collective clearing providing (guarantee fund) |
And | |||
|
|
30426 |
Reflection of results of clearing |
- | |||
|
|
30427 |
The means of collective clearing providing (guarantee fund) placed in deposits in credit institutions |
And | |||
|
306 |
|
Calculations for broker transactions |
| |||
|
|
30601 |
Means of clients on broker transactions with financial and other assets |
П | |||
|
|
30602 |
Calculations of not credit financial credit institutions - principals (consignors) on broker transactions with financial and other assets |
And | |||
|
|
30606 |
Means of nonresident clients on broker transactions with financial and other assets |
П | |||
|
|
30607 |
Reserves under impairment |
П | |||
|
310 |
|
Settlings with intermediaries in servicing of issues of securities |
| |||
|
|
31001 |
Settlings with intermediaries in servicing of issues of securities |
And | |||
|
|
31002 |
Settlings with intermediaries in servicing of issues of securities |
П | |||
|
Insurance bonds | ||||||
|
330 |
|
Agreement obligations, classified as investment, with non-quaranteed possibility of receipt of additional benefits |
| |||
|
|
33001 |
Agreement obligations, classified as investment, with non-quaranteed possibility of receipt of additional benefits |
П | |||
|
331 |
|
Reserve of not earned premium |
| |||
|
|
33101 |
Reserve of not earned premium according to insurance contracts of other, than life insurance |
П | |||
|
|
33102 |
Adjustment of reserve of not earned premium according to insurance contracts of other, than life insurance |
П | |||
|
|
33103 |
Adjustment of reserve of not earned premium according to insurance contracts of other, than life insurance |
And | |||
|
|
33104 |
Reserve of not earned premium according to life insurance contracts |
П | |||
|
|
33105 |
Adjustment of reserve of not earned premium according to life insurance contracts |
П | |||
|
|
33106 |
Adjustment of reserve of not earned premium according to life insurance contracts |
And | |||
|
332 |
|
Reserve of the declared, but not settled losses on insurance to other, than life insurance |
| |||
|
|
33201 |
Reserve of the declared, but not settled losses |
П | |||
|
|
33202 |
Adjustment of reserve of the declared, but not settled losses to the best assessment |
П | |||
|
|
33203 |
Adjustment of reserve of the declared, but not settled losses to the best assessment |
And | |||
|
333 |
|
Reserve occurred, but not claimed losses on insurance to other, than life insurance |
| |||
|
|
33301 |
Reserve occurred, but not claimed losses |
П | |||
|
|
33302 |
Adjustment of reserve occurred, but not claimed losses to the best assessment |
П | |||
|
|
33303 |
Adjustment of reserve occurred, but not claimed losses to the best assessment |
And | |||
|
334 |
|
Reserve of expenses on settlement of losses on insurance to other, than life insurance |
| |||
|
|
33401 |
Reserve of direct expenses on settlement of losses |
П | |||
|
|
33402
33403
33404
33405
33406 |
Reserve of indirect expenses on settlement of losses
Adjustment of reserve of direct expenses on settlement of losses to the best assessment
Adjustment of reserve of direct expenses on settlement of losses to the best assessment
Adjustment of reserve of indirect expenses on settlement of losses to the best assessment
Adjustment of reserve of indirect expenses on settlement of losses to the best assessment |
П
П
And
П
And | |||
|
335 |
|
Reserve of unexpired risk on insurance to other, than life insurance |
| |||
|
|
33501 |
Reserve of unexpired risk |
П | |||
|
336 |
|
Insurance reserves on life insurance |
| |||
|
|
33601 |
Mathematical reserve |
П | |||
|
|
33602 |
Adjustment of mathematical reserve to the best assessment |
П | |||
|
|
33603 |
Adjustment of mathematical reserve to the best assessment |
And | |||
|
|
33604 |
Reserve of maintenance expenses of insurance bonds |
П | |||
|
|
33605 |
Adjustment of reserve of maintenance expenses of insurance bonds to the best assessment |
П | |||
|
|
33606 |
Adjustment of reserve of maintenance expenses of insurance bonds to the best assessment |
And | |||
|
|
33607 |
Reserve of payments for the declared, but not settled insured events |
П | |||
|
|
33608 |
Adjustment of reserve of payments for the declared, but not settled insured events to the best assessment |
П | |||
|
|
33609 |
Adjustment of reserve of payments for the declared, but not settled insured events to the best assessment |
And | |||
|
|
33610 |
Reserve of payments for the occurred, but not declared insured events |
П | |||
|
|
33611 |
Adjustment of reserve of payments for the occurred, but not declared insured events to the best assessment |
П | |||
|
|
33612 |
Adjustment of reserve of payments for the occurred, but not declared insured events to the best assessment |
And | |||
|
|
33613 |
Reserve of additional payments (insurance bonuses) |
П | |||
|
|
33614 |
Adjustment of reserve of additional payments (insurance bonuses) to the best assessment |
П | |||
|
|
33615 |
Adjustment of reserve of additional payments (insurance bonuses) to the best assessment |
And | |||
|
|
33616 |
The leveling reserve |
П | |||
|
|
33617 |
Adjustment of the leveling reserve |
And | |||
|
|
33618 |
Adjustment of obligations for reflection of results of check of adequacy of agreement obligations of life insurance |
П | |||
|
|
33619 |
Other reserves of insurers according to life insurance contracts |
П | |||
|
337 |
|
Assessment of future receipts on subrogation and regresses, and also from realization of suitable remaining balance (abandons) |
| |||
|
|
33701 |
Assessment of future receipts on subrogation and regresses |
And | |||
|
|
33702 |
Assessment of future receipts of suitable remaining balance (abandons) |
And | |||
|
338 |
|
The additional reserves of insurers created according to regulatory requirements |
| |||
|
|
33801 |
Stabilization reserve according to insurance contracts and reinsurance |
П | |||
|
|
33803 |
Other reserves of insurers according to insurance contracts of other, than life insurance |
П | |||
|
|
33805 |
Adjustment of the obligations created according to regulatory requirements according to insurance contracts of other, than life insurance |
And | |||
|
Share of overcautious persons in insurance bonds | ||||||
|
339 |
|
Share of overcautious persons in agreement obligations, classified as investment, with non-quaranteed possibility of receipt of additional benefits |
| |||
|
|
33901 |
Share of overcautious persons in agreement obligations, classified as investment, with non-quaranteed possibility of receipt of additional benefits |
And | |||
|
340 |
|
Share of overcautious persons in reserve of not earned premium |
| |||
|
|
34001 |
Share of overcautious persons in reserve of not earned premium according to insurance contracts of other, than life insurance |
And | |||
|
|
34002 |
Adjustment of share of overcautious persons in reserve of not earned premium according to insurance contracts of other, than life insurance, to the best assessment |
П | |||
|
|
34003 |
Adjustment of share of overcautious persons in reserve of not earned premium according to insurance contracts of other, than life insurance, to the best assessment |
And | |||
|
|
34004 |
Share of overcautious persons in reserve of not earned premium according to life insurance contracts |
And | |||
|
|
34005 |
Adjustment of share of overcautious persons in reserve of not earned premium according to life insurance contracts to the best assessment |
П | |||
|
|
34006 |
Adjustment of share of overcautious persons in reserve of not earned premium according to life insurance contracts to the best assessment |
And | |||
|
341 |
|
Share of overcautious persons in reserve of the declared, but not settled losses on insurance to other, than life insurance |
| |||
|
|
34101 |
Share of overcautious persons in reserve of the declared, but not settled losses according to insurance contracts and reinsurance |
And | |||
|
|
34102 |
Adjustment of share of overcautious persons in reserve of the declared, but not settled losses to the best assessment |
П | |||
|
|
34103 |
Adjustment of share of overcautious persons in reserve of the declared, but not settled losses to the best assessment |
And | |||
|
342 |
|
Share of the overcautious persons in reserve who occurred, but not claimed losses on insurance to other, than life insurance |
| |||
|
|
34201 |
Share of the overcautious persons in reserve who occurred, but not claimed losses |
And | |||
|
|
34202 |
Adjustment of share of the overcautious persons in reserve who occurred, but not claimed losses to the best assessment |
П | |||
|
|
34203 |
Adjustment of share of the overcautious persons in reserve who occurred, but not claimed losses to the best assessment |
And | |||
|
343 |
|
Share of overcautious persons in reserve of expenses on settlement of losses on insurance to other, than life insurance |
| |||
|
|
34301
34302
34303
34304
34305
34306 |
Share of overcautious persons in reserve of direct expenses on settlement of losses
Adjustment of share of overcautious persons in reserve of direct expenses on settlement of losses to the best assessment
Adjustment of share of overcautious persons in reserve of direct expenses on settlement of losses to the best assessment
Share of overcautious persons in reserve of indirect expenses on settlement of losses
Adjustment of share of overcautious persons in reserve of indirect expenses on settlement of losses to the best assessment
Adjustment of share of overcautious persons in reserve of indirect expenses on settlement of losses to the best assessment |
And
П
And
And
П
And | |||
|
344 |
|
Share of overcautious persons in reserve of unexpired risk on insurance to other, than life insurance |
| |||
|
|
34401 |
Share of overcautious persons in reserve of unexpired risk |
And | |||
|
345 |
|
Share of overcautious persons in insurance reserves on life insurance |
| |||
|
|
34501 |
Share of overcautious persons in mathematical reserve |
And | |||
|
|
34502 |
Adjustment of share of overcautious persons in mathematical reserve to the best assessment |
П | |||
|
|
34503 |
Adjustment of share of overcautious persons in mathematical reserve to the best assessment |
And | |||
|
|
34504 |
Share of overcautious persons in reserve of maintenance expenses of insurance bonds |
And | |||
|
|
34505 |
Adjustment of share of overcautious persons in reserve of maintenance expenses of insurance bonds to the best assessment |
П | |||
|
|
34506 |
Adjustment of share of overcautious persons in reserve of maintenance expenses of insurance bonds to the best assessment |
And | |||
|
|
34507 |
Share of overcautious persons in reserve of payments for the declared, but not settled insured events |
And | |||
|
|
34508 |
Adjustment of share of overcautious persons in reserve of payments for the declared, but not settled insured events to the best assessment |
П | |||
|
|
34509 |
Adjustment of share of overcautious persons in reserve of payments for the declared, but not settled insured events to the best assessment |
And | |||
|
|
34510 |
Share of overcautious persons in reserve of payments for the occurred, but not declared insured events |
And | |||
|
|
34511 |
Adjustment of share of overcautious persons in reserve of payments for the occurred, but not declared insured events to the best assessment |
П | |||
|
|
34512 |
Adjustment of share of overcautious persons in reserve of payments for the occurred, but not declared insured events to the best assessment |
And | |||
|
|
34513 |
Share of overcautious persons in the leveling reserve |
And | |||
|
|
34514 |
Adjustment of share of overcautious persons in the leveling reserve to the best assessment |
П | |||
|
|
34515 |
Adjustment of share of overcautious persons in obligations for reflection of results of check of adequacy of agreement obligations of life insurance to the best assessment |
And | |||
|
346 |
|
Share of overcautious persons in assessment of future receipts |
| |||
|
|
34601 |
Share of overcautious persons in assessment of future receipts according to subrogated and recourse requirements |
П | |||
|
|
34602 |
Share of overcautious persons in assessment of future receipts of suitable remaining balance (abandons) |
П | |||
|
Pension liabilities | ||||||
|
347 |
|
Agreement obligations of mandatory pension insurance, classified as insurance |
| |||
|
|
34701 |
Pension accruals under agreements of mandatory pension insurance at accumulating stage |
П | |||
|
|
34702 |
The result of investment of means of pension accruals directed to forming of pension accruals under agreements of mandatory pension insurance at accumulating stage |
And | |||
|
|
34703 |
The result of investment of means of pension accruals directed to forming of pension accruals under agreements of mandatory pension insurance at accumulating stage |
П | |||
|
|
34704 |
Payable reserve |
П | |||
|
|
34705 |
The result of investment of means of pension accruals directed to forming of payable reserve |
And | |||
|
|
34706 |
The result of investment of means of pension accruals directed to forming of payable reserve |
П | |||
|
|
34707 |
The means of pension accruals created for benefit of insured persons to whom the due retirement benefit is appointed |
П | |||
|
|
34708 |
The result of investment of means of pension accruals directed to forming of pension accruals for benefit of insured persons to whom the due retirement benefit is appointed |
And | |||
|
|
34709 |
The result of investment of means of pension accruals directed to forming of pension accruals for benefit of insured persons to whom the due retirement benefit is appointed |
П | |||
|
|
34710 |
The means of pension accruals created for benefit of legal successors of the died insured persons |
П | |||
|
|
34711 |
The result of investment of means of pension accruals directed to forming of pension accruals of legal successors of the died insured persons |
And | |||
|
|
34712 |
The result of investment of means of pension accruals directed to forming of pension accruals of legal successors of the died insured persons |
П | |||
|
|
34713 |
Reserve on mandatory pension insurance |
П | |||
|
|
34714 |
The result of investment of means of pension accruals directed to forming of reserve on mandatory pension insurance |
And | |||
|
|
34715 |
The result of investment of means of pension accruals directed to forming of reserve on mandatory pension insurance |
П | |||
|
|
34716 |
Adjustment of agreement obligations of mandatory pension insurance to the best assessment |
П | |||
|
|
34717 |
Adjustment of agreement obligations of mandatory pension insurance to the best assessment |
And | |||
|
348 |
|
Agreement obligations of non-state pension provision, classified as insurance |
| |||
|
|
34801 |
Reserve of covering of pension liabilities under the agreements of non-state pension provision classified as insurance |
П | |||
|
|
34802 |
The result of investment of funds of pension reserves on the agreements of non-state pension provision classified as insurance, directed to forming of pension reserves |
And | |||
|
|
34803 |
The result of investment of funds of pension reserves on the agreements of non-state pension provision classified as insurance, directed to forming of pension reserves |
П | |||
|
|
34804 |
Insurance reserve under agreements of non-state pension provision |
П | |||
|
|
34805 |
Adjustment of agreement obligations of non-state pension provision, classified as insurance to the best assessment |
П | |||
|
|
34806 |
Adjustment of agreement obligations of non-state pension provision, classified as insurance to the best assessment |
And | |||
|
349 |
|
Agreement obligations of non-state pension provision, classified as investment, with non-quaranteed possibility of receipt of additional benefits |
| |||
|
|
34901 |
Reserve of covering of pension liabilities under the agreements of non-state pension provision classified as investment, with non-quaranteed possibility of receipt of additional benefits |
П | |||
|
|
34902 |
The result of investment of funds of pension reserves on the agreements classified as investment, with non-quaranteed possibility of receipt of additional benefits, directed to forming of pension reserves |
And | |||
|
|
34903 |
The result of investment of funds of pension reserves on the agreements classified as investment, with non-quaranteed possibility of receipt of additional benefits, directed to forming of pension reserves |
П | |||
|
|
34904 |
Adjustment of agreement obligations of non-state pension provision, classified as investment, with non-quaranteed possibility of receipt of additional benefits to the best assessment |
П | |||
|
|
34905 |
Adjustment of agreement obligations of non-state pension provision, classified as investment, with non-quaranteed possibility of receipt of additional benefits to the best assessment |
And | |||
|
350 |
|
The additional reserves of non-state pension funds created according to regulatory requirements |
| |||
|
|
35001 |
Other reserves of non-state pension funds under agreements of mandatory pension insurance |
П | |||
|
|
35002 |
Other reserves of non-state pension funds under agreements of non-state pension provision |
П | |||
|
Agreement obligations, classified as investment, without non-quaranteed possibility of receipt of additional benefits | ||||||
|
351 |
|
Agreement obligations, classified as investment, without non-quaranteed possibility of receipt of additional benefits |
| |||
|
|
35101 |
Deposit component according to insurance contracts |
П | |||
|
|
35102 |
Deposit component under agreements of non-state pension provision |
П | |||
|
|
35103 |
Agreement obligations, classified as investment, without non-quaranteed possibility of receipt of additional benefits |
П | |||
|
352 |
|
Share of overcautious persons in agreement obligations, classified as investment, without non-quaranteed possibility of receipt of additional benefits |
| |||
|
|
35201 |
Share of overcautious persons in agreement obligations, classified as investment, without non-quaranteed possibility of receipt of additional benefits |
And | |||
|
The postponed acquisition expenses and income | ||||||
|
353 |
|
The postponed acquisition income and expenses according to insurance contracts and reinsurance |
| |||
|
|
35301 |
The postponed acquisition expenses according to life insurance contracts |
And | |||
|
|
35302 |
The postponed acquisition expenses according to insurance contracts of other, than life insurance |
And | |||
|
|
35304 |
The postponed acquisition income according to the life insurance contracts transferred to reinsurance |
П | |||
|
|
35306 |
The postponed acquisition income according to the insurance contracts of other, than life insurance transferred to reinsurance |
П | |||
|
354 |
|
The postponed acquisition expenses under agreements of mandatory pension insurance |
| |||
|
|
35401 |
The postponed acquisition expenses under agreements of mandatory pension insurance |
And | |||
|
355 |
|
The postponed acquisition expenses under agreements of non-state pension provision |
| |||
|
|
35501 |
The postponed acquisition expenses under agreements of non-state pension provision |
And | |||
|
Section 4. Transactions with clients and other calculations | ||||||
|
The raised funds | ||||||
|
423 |
|
The raised funds of physical persons |
| |||
|
|
42316 |
The raised funds of physical persons |
П | |||
|
|
42317 |
The added percent (to payment) on the raised funds of physical persons |
П | |||
|
|
42318 |
The accrued expenses connected with attraction of financial resources of physical persons |
П | |||
|
|
42319 |
Calculations for the expenses connected with attraction of financial resources of physical persons |
And | |||
|
|
42320 |
The adjustments increasing the cost of the raised funds of physical persons |
П | |||
|
|
42321 |
The adjustments reducing the cost of the raised funds of physical persons |
And | |||
|
|
42322 |
The added percent (to obtaining) on the raised funds of physical persons |
And | |||
|
|
42323 |
The revaluation increasing the cost of the raised funds of the physical persons estimated at fair value through profit or loss |
П | |||
|
|
42324 |
The revaluation reducing the cost of the raised funds of the physical persons estimated at fair value through profit or loss |
And | |||
|
426 |
|
The raised funds of physical persons - nonresidents |
| |||
|
|
42616 |
The raised funds of physical persons - nonresidents |
П | |||
|
|
42617 |
The added percent (to payment) on the raised funds of physical persons - nonresidents |
П | |||
|
|
42618 |
The accrued expenses connected with attraction of financial resources of physical persons - nonresidents |
П | |||
|
|
42619 |
Calculations for the expenses connected with attraction of financial resources of physical persons - nonresidents |
And | |||
|
|
42620 |
The adjustments increasing the cost of the raised funds of physical persons - nonresidents |
П | |||
|
|
42621 |
The adjustments reducing the cost of the raised funds of physical persons - nonresidents |
And | |||
|
|
42622 |
The added percent (to obtaining) on the raised funds of physical persons - nonresidents |
And | |||
|
|
42623 |
The revaluation increasing the cost of the raised funds of physical persons - the nonresidents estimated at fair value through profit or loss |
П | |||
|
|
42624 |
The revaluation reducing the cost of the raised funds of physical persons - the nonresidents estimated at fair value through profit or loss |
And | |||
|
427 |
|
The raised funds of the Federal Treasury |
| |||
|
|
42708 |
The raised funds of the Federal Treasury |
П | |||
|
|
42709 |
The added percent (to payment) on the raised funds of the Federal Treasury |
П | |||
|
|
42718 |
The accrued expenses connected with attraction of financial resources of the Federal Treasury |
П | |||
|
|
42719 |
Calculations for the expenses connected with attraction of financial resources of the Federal Treasury |
And | |||
|
|
42720 |
The adjustments increasing the cost of the raised funds of the Federal Treasury |
П | |||
|
|
42721 |
The adjustments reducing the cost of the raised funds of the Federal Treasury |
And | |||
|
|
42722 |
The added percent (to obtaining) on the raised funds of the Federal Treasury |
And | |||
|
|
42723 |
The revaluation increasing the cost of the raised funds of the Federal Treasury estimated at fair value through profit or loss |
П | |||
|
|
42724 |
The revaluation reducing the cost of the raised funds of the Federal Treasury estimated at fair value through profit or loss |
And | |||
|
428 |
|
The raised funds of financial bodies of subjects of the Russian Federation and local government bodies |
| |||
|
|
42808 |
The raised funds of financial bodies of subjects of the Russian Federation and local government bodies |
П | |||
|
|
42809 |
The added percent (to payment) on the raised funds of financial bodies of subjects of the Russian Federation and local government bodies |
П | |||
|
|
42818 |
The accrued expenses connected with attraction of financial resources of financial bodies of subjects of the Russian Federation and local government bodies |
П | |||
|
|
42819 |
Calculations for the expenses connected with attraction of financial resources of financial bodies of subjects of the Russian Federation and local government bodies |
And | |||
|
|
42820 |
The adjustments increasing the cost of the raised funds of financial bodies of subjects of the Russian Federation and local government bodies |
П | |||
|
|
42821 |
The adjustments reducing the cost of the raised funds of financial bodies of subjects of the Russian Federation and local government bodies |
And | |||
|
|
42822 |
The added percent (to obtaining) on the raised funds of financial bodies of subjects of the Russian Federation and local government bodies |
And | |||
|
|
42823 |
The revaluation increasing the cost of the raised funds of financial bodies of subjects of the Russian Federation and local government bodies estimated at fair value through profit or loss |
П | |||
|
|
42824 |
The revaluation reducing the cost of the raised funds of financial bodies of subjects of the Russian Federation and local government bodies estimated at fair value through profit or loss |
And | |||
|
429 |
|
The raised funds of state non-budgetary funds of the Russian Federation |
| |||
|
|
42908 |
The raised funds of state non-budgetary funds of the Russian Federation |
П | |||
|
|
42909 |
The added percent (to payment) on the raised funds of state non-budgetary funds of the Russian Federation |
П | |||
|
|
42918 |
The accrued expenses connected with attraction of financial resources of state non-budgetary funds of the Russian Federation |
П | |||
|
|
42919 |
Calculations for the expenses connected with attraction of financial resources of state non-budgetary funds of the Russian Federation |
And | |||
|
|
42920 |
The adjustments increasing the cost of the raised funds of state non-budgetary funds of the Russian Federation |
П | |||
|
|
42921 |
The adjustments reducing the cost of the raised funds of state non-budgetary funds of the Russian Federation |
And | |||
|
|
42922 |
The added percent (to obtaining) on the raised funds of state non-budgetary funds of the Russian Federation |
And | |||
|
|
42923 |
The revaluation increasing the cost of the raised funds of the state non-budgetary funds of the Russian Federation estimated at fair value through profit or loss |
П | |||
|
|
42924 |
The revaluation reducing the cost of the raised funds of the state non-budgetary funds of the Russian Federation estimated at fair value through profit or loss |
And | |||
|
430 |
|
The raised funds of off-budget funds of subjects of the Russian Federation and local government bodies |
| |||
|
|
43008 |
The raised funds of off-budget funds of subjects of the Russian Federation and local government bodies |
П | |||
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