INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of November 10, 2015 No. 3846-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 29, 2015 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, on February 9, 2015 No. 35936, on April 1, 2015 No. 36678, on April 28, 2015 No. 37042, on June 17, 2015 No. 37684, on July 16, 2015 No. 38043, on October 21, 2015 No. 39402 ("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, from 17 February, 2015 No. 13, of April 22, 2015 No. 36, of May 26, 2015 No. 45, of June 25, 2015 No. 55, of July 24, 2015 No. 61, of November 11, 2015 No. 101), the following changes.

1.1. In the Chart of accounts of financial accounting in credit institutions after line of the account No. 61013 to add with line of the following content:

1.2. In part II:

in Item 4.72:

the first offer of paragraph one and paragraph two after the word "attracted" to add with the word "(placed)";

third after words "paid interests on attracted" to add the paragraph with the word "(placed)" after words "accounts on accounting of the raised funds" to add with words ", accounts on accounting of the placed means in nonresident banks";

in paragraph seven of Item 5.17 of the word "with accounts on the expense accounting (in the part relating to the current year) or the income (in the part recognized as expenses in prior years)" shall be replaced with words "with the corresponding accounts";

add Item 6.21 with paragraphs of the following content:

"The cost of trade inventories at the clearing organization - the central partner is reflected in the separate account of the second procedure No. 61014 in case of accomplishment of functions of the operator of commodity deliveries.

On the debit of the account No. 61014 the cost of the trade inventories received by the clearing organization - the central partner is reflected in case of accomplishment of functions of the operator of commodity deliveries, in correspondence with the account No. 47408.

On the credit of the account No. 61014 the cost of the trade inventories transferred by the clearing organization - the central partner is written off in case of accomplishment of functions of the operator of commodity deliveries, in correspondence with the account No. 61602.".

1.3. In appendix 8 to appendix after line of the account No. 61013 to add with line of the following content:

"

".

1.4. In paragraph five of Item 8.1 and Item 8.5 of appendix 10 to appendix of the word "appendix 3 to these rules" shall be replaced with words "the Provision of the Bank of Russia No. 446-P".

2. This Instruction is subject to official publication in "the Bulletin of the Bank of Russia" and becomes effective since January 1, 2016.

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