INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of November 25, 2013 No. 3121-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 November 15, 2013 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 ("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), the following changes.

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

after line of the account No. 10605 to add with lines of the following content:

     "10609 Increase in the added capital at the deferred tax   P

             on profit

      10610 Reduction of the added capital by the deferred tax   And";

             on profit

after line of the account No. 61601 to add with subsection of the following content:

                  "Deferred tax liabilities

                      and deferred tax assets

617         Deferred tax liabilities and postponed

             tax assets

      61701 Deferred tax liability                    P

      61702 Deferred tax asset on deductible temporary    And

             to differences

      61703 Deferred tax asset on postponed on         And";

             future to losses

after line of the account No. 70614 to add with lines of the following content:

     "70615 Reduction of the income tax by the deferred tax on   P

             profit

      70616 Increase in the income tax at the deferred tax on   And";

             profit

after line of the account No. 70714 to add with lines of the following content:

     "70715 Reduction of the income tax by the deferred tax      P

             on profit

      70716 Increase in the income tax at the deferred tax      And".

             on profit

1.2. Add part I with Item 1.27 of the following content:

"1.27. In the Chart of accounts of financial accounting in credit institutions 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 Provision of the Bank of Russia of November 25, 2013 No. 409-P "About procedure for financial accounting of deferred tax liabilities and deferred tax assets" <1> and these rules.".

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<1> For information only: it is registered by the Ministry of Justice of the Russian Federation on December 25, 2013 No. 30814 ("the Bulletin of the Bank of Russia" of January 14, 2014 No. 1).

1.3. In part II:

in Item 1.3:

the paragraph one to state in the following edition:

"1.3. Purpose of the account - accounting of the added capital. Accounts No. 10601, No. 10602, No. 10603 and No. 10609 passive, accounts No. 10605 and No. 10610 active.";

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