INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of September 3, 2015 No. 3775-U

About modification of the Provision of the Bank of Russia of July 16, 2012 No. 385-P "About rules of conducting financial accounting in the credit institutions located in the territory of the Russian Federation"

1. According to the solution of the Board of directors of the Bank of Russia (the minutes of the Board of directors of the Bank of Russia of August 31, 2015 No. 25) to bring in appendix to the Provision of the Bank of Russia of July 16, 2012 No. 385-P "About rules of conducting financial accounting in the credit institutions located in the territory of the Russian Federation" to No. registered by the Ministry of Justice of the Russian Federation on September 3, 2012 25350, on October 15, 2012 No. 25670, on October 15, 2013 No. 30198, on December 9, 2013 No. 30568, on December 23, 2013 No. 30721, on December 27, 2013 No. 30883, on August 7, 2014 No. 33470, on September 2, 2014 No. 33940, on January 28, 2015 No. 35764, on June 17, 2015 No. 37684, on July 16, 2015 No. 38043 ("the Bulletin of the Bank of Russia" of September 25, 2012 No. 56-57, of October 24, 2012 No. 62, of October 23, 2013 No. 57, of December 19, 2013 No. 74, of January 14, 2014 No. 1, of January 15, 2014 No. 2, of August 20, 2014 No. 74, of September 12, 2014 No. 82, of February 4, 2015 No. 9, of June 25, 2015 No. 55, of July 24, 2015 No. 61), the following changes.

1.1. To add the chart of accounts of financial accounting in credit institutions after line of the account No. 40824 with line of the following content:

1.2. To add part II after Item 4.45.3 with words and Item 4.45.4 of the following content:

"Account No. 40825" separate account of the contractor of the state defense order"

4.45.4. On the account separate accounts are in accordance with the legislation of the Russian Federation opened for the individual entrepreneur - the contractor of the state defense order for implementation of payment under the state defense order. Passive account.

In analytics accounts on each contractor, and also on each contract are operated.".

1.3. To add appendix 8 to appendix after line of the account No. 40824 with line of the following content:

"

".

2. This Instruction becomes effective from the date of its official publication in "the Bulletin of the Bank of Russia".

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