INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of December 22, 2014 No. 3503-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 September 26, 2014 No. 28) 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 ("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), the following changes.

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

state the account name No. 10601 in the following edition: "Increase in value of fixed assets in case of revaluation";

after line of the account No. 10610 to add with line of the following content:

 

     "10611 Increase in value of intangible assets in case of          P";

             to revaluation

 

after line of the account No. 60348 to state the line "Property" in the following edition: "Fixed assets";

60406, No. 60407, No. 60408, No. 60409, No. 60410, No. 60411, No. 60412 and No. 60413 to exclude lines of accounts No.;

before line of the account No. 606 to add with lines of the following content:

 

     "60414 Fixed asset depreciation (except the earth)            P

 

      60415 Investments in construction (construction), creation       And";

             (production) and acquisition of fixed assets

 

606, No. 60601, No. 60602, No. 60603, No. 607, No. 60701, No. 60702, No. 60705 and No. 60706 to exclude lines of accounts No.;

before line of the account No. 608 to add with line of the following content:

 

"Finance lease (leasing)";

 

before line of the account No. 609 to add with line of the following content:

 

"Intangible assets";

 

after line of the account No. 60905 to add with lines of the following content:

 

     "60906 Investments in creation and acquisition non-material     And

             assets

 

                                Inventories";

 

state the account name No. 610 in the following edition: "Inventories";

to exclude lines of accounts No. 61011 and No. 61012;

before line of the account No. 612 to add with lines of the following content:

 

     "61013 Materials intended for construction,            And

             creations and recoveries of fixed assets and

             the real estate which is temporarily not used basically

             activities

 

                           Disposal and realization";

 

after line of the account No. 61703 to add with lines of the following content:

 

                   "The real estate which is temporarily not used

                           in the main activities

 

619         The real estate which is temporarily not used

             in the main activities

 

      61901 Earth which is temporarily not used basically             And

             activities

 

      61902 Earth which is temporarily not used basically             And

             activities, leased

 

      61903 The real estate (except the earth), it is temporary                  And

             not used in the main activities

 

      61904 The real estate (except the earth), it is temporary                  And

             not used in the main activities,

             leased

 

      61905 Earth which is temporarily not used basically             And

             activities, considered on fair

             costs

 

      61906 Earth which is temporarily not used basically             And

             activities, considered on fair

             costs, leased

 

      61907 The real estate (except the earth), it is temporary                  And

             not used in the main activities,

             carried at fair value

 

      61908 The real estate (except the earth), it is temporary                  And

             not used in the main activities,

             carried at fair value,

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