INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of September 4, 2013 No. 3053-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 30, 2013 No. 18) 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 ("the Bulletin of the Bank of Russia" of September 25, 2012 No. 56-57, of October 24, 2012 No. 62), the following changes.

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

state the account name No. 30202 in the following edition: "The required reserves of credit institutions on accounts in currency of the Russian Federation deposited in the Bank of Russia";

state the account name No. 30204 in the following edition: "The required reserves of credit institutions on accounts in foreign currency deposited in the Bank of Russia";

state the account name No. 30232 in the following edition: "Incomplete settlings with operators of services of payment infrastructure and operators on money transfer";

state the account name No. 30233 in the following edition: "Incomplete settlings with operators of services of payment infrastructure and operators on money transfer";

40310, No. 40311 and No. 40313 to exclude lines of accounts No.;

state the account name No. 427 in the following edition: "The raised funds of the Federal Treasury";

state the account name No. 460 in the following edition: "The means provided to the Federal Treasury";

in the account name No. 50905 of the word "costs, for acquisition" shall be replaced with words "costs for acquisition";

to state the name of Section 7 in the following edition: "Section 7. Financial results";

state the account name No. 90902 in the following edition: "The orders which are not performed in time";

state the account name No. 90904 in the following edition: "The orders which are not performed in time because of insufficiency of money on correspondent account of credit institution";

state the account name No. 90909 in the following edition: "Orders of clients according to which money is not charged off bank accounts".

1.2. In part I:

in the paragraph the second Item 1.2 of the word "to internal users of accounting records - heads, founders, members of the organization, and also external users - investors, creditors and other users of accounting records" shall be replaced with words to "users of accounting (financial) records";

in paragraph four of Item 1.3 of the word", and the forms containing in albums of the unified forms of primary accounting documentation" shall be replaced with words "; forms of bookkeeping registers on representation of the chief accountant of credit institution to which the standard forms of analytical and synthetic accounting established by these rules do not belong";

in Item 1.4:

"accounting" to add paragraph two after the word with the word "(financial)";

word in paragraph five", the financial and credit liabilities which are drawn up by documents are considered invalid and" to exclude;

in Item 1.5 of the word of "economic activities" shall be replaced with words "the facts of economic life";

to state paragraph two of Item 1.8 in the following edition:

"Data of synthetic accounting shall correspond to turnovers and account balances of analytics.";

in the second offer of the paragraph of the fifth Item 1.15 the word is "made" to be replaced with the word "are made";

the first offer of the paragraph of the eighth Item 1.17 and the first offer of the paragraph of third Item 1.18 after words of "financial accounting" to add with the words "and in standard forms of analytical and synthetic accounting";

the fifth Item 1.19 to declare the paragraph invalid;

in the second offer of Item 1.24 of the word "Profit and loss statement" shall be replaced with words "The report on financial results".

1.3. In part II:

in paragraph four of Item 1.1 of the word "in case of money transfer" shall be replaced with words "in case of money transfer";

in paragraph eight of Item 1.5 of the word "in the annual statement" shall be replaced with words "in annual accounting (financial) accounts";

Item 2.1 in paragraph three shall be replaced with words the word of "money" "money";

in Item 2.4:

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