INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of June 22, 2015 No. 3685-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 June 15, 2015 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, 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 February 9, 2015 No. 35936, on April 1, 2015 No. 36678, on April 28, 2015 No. 37042 ("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 February 17, 2015 No. 13, of April 22, 2015 No. 36, of May 26, 2015 No. 45) following changes.

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

state the account name No. 40705 in the following edition: "The special bank account of condominiums, housing cooperatives and other specialized consumer cooperatives, management companies";

after line of the account No. 40822 to add with lines of the following content:

to exclude lines of accounts No. 504, No. 50407, No. 50408;

after line of the account No. 60106 to add with line of the following content:

in the account name No. 60410, No. 60411, No. 60412, No. 60413 of the word of "the current (fair) value" shall be replaced with words "fair value";

to exclude lines of accounts No. 853, No. 85301;

state the account name No. 916 in the following edition: "Uncollected interest incomes on the credits, deposits, the other placed means, debt obligations (except bills of exchange) and to the bills of exchange which are not written off from balance";

in the account name No. 91603 and No. 91604 the word "percent" shall be replaced with words "interest incomes";

after line of the account No. 91604 to add with lines of the following content:

state the account name No. 917 in the following edition: "Uncollected interest incomes on the credits, deposits, the other placed means, debt obligations (except bills of exchange) and to the bills of exchange which are written off from balance because of impossibility of collection";

in the account name No. 91703, No. 91704 the word "percent" shall be replaced with words "interest incomes";

in the account name No. 91705 to "percent" shall be replaced with words the word to "interest incomes", "centralized" to exclude the word;

after line of the account No. 91705 to add with lines of the following content:

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