Instruction of the Central bank of the Russian Federation "About modification of the Provision of the Bank of Russia of September 2, 2015 No. 487-P "Industry"...

The document ceased to be valid since January 1, 2025 according to Item 1 of the Instruction of the Central bank of the Russian Federation of July 6, 2020 No. 5494-U

It is registered

Ministry of Justice

Russian Federation

On June 8, 2016 No. 42473

INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of May 20, 2016 No. 4022-U

About modification of the Provision of the Bank of Russia of September 2, 2015 No. 487-P "Industry standard of financial accounting of the income, expenses and other comprehensive income of not credit financial credit institutions"

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 May "13", 2016 No. 13) to bring in the Provision of the Bank of Russia of September 2, 2015 No. 487-P "Industry standard of financial accounting of the income, expenses and other comprehensive income of not credit financial credit institutions" registered by the Ministry of Justice of the Russian Federation on October 9, 2015 No. 39282 ("the Bulletin of the Bank of Russia" of November 6, 2015 No. 97-98), the following changes.

1.1. In Item 1.1:

to state paragraphs of the fifth and sixth in the following edition:

"professional participants of the security market, joint-stock investment funds, organizers of trade, the central partners, the clearing organizations specialized by depositaries of investment fund, mutual investment fund and non-state pension fund, managing companies of investment fund, mutual investment fund and non-state pension fund, bureau of credit histories, credit rating agencies, insurance brokers on OFR symbols according to appendix 3 to this Provision;

other not credit financial credit institutions on OFR symbols according to parts 3 - the 9th appendices 2 to this Provision.";

add with the paragraph of the following content:

"Information for the accounting period since the beginning of accounting year is provided in OFR.".

1.2. In Item 2.1:

the fourteenth - the seventeenth to state paragraphs in the following edition:

"for professional participants of the security market, joint-stock investment funds, organizers of trade, the central partners, the clearing organizations, specialized depositaries of investment fund, mutual investment fund and non-state pension fund, managing companies of investment fund, mutual investment fund and non-state pension fund, bureau of credit histories, credit rating agencies, insurance brokers:

revenue from rendering services and the commission income;

expenses;

income from financial instrument transactions and precious metals;";

add with paragraphs of the following content:

"expenses on financial instrument transactions and precious metals;

other income and expenses;

for other not credit financial credit institutions:

income from financial instrument transactions and precious metals;

expenses on financial instrument transactions and precious metals;

other income and expenses.".

1.3. To state paragraph two of Item 10.2 in the following edition:

"This Provision professional participants of the security market, managing companies of investment fund, mutual investment fund and non-state pension fund (except for transactions with property according to the trust management agreement of means of non-state pension funds and insurance companies to which this Provision is applied since January 1, 2017), specialized depositaries of investment fund, mutual investment fund and non-state pension fund (except for transactions with property in which means of non-state pension funds, and with property of insurance companies to which this Provision is applied since January 1, 2017 are placed), the clearing organizations, the central partners, organizers of trade, the microfinancial organizations, credit consumer cooperatives, housing accumulative cooperatives, the bureau of credit histories is applied since January 1, 2018, agricultural credit consumer cooperatives, is applied by pawnshops since January 1, 2019".

1.4. In the column of 4 lines of symbols 51301, of 51302, of 51303, to replace 51304 Sections 1 of part 5 of appendix 1 of figure "71601" with figures "71602".

1.5. In the column of 4 lines of symbols 51301, of 51302, of 51303, to replace 51304 Sections 1 of part 5 of appendix 2 of figure "71601" with figures "71602".

1.6. Add with appendix 3 in edition of appendix to this Instruction.

2. This Instruction is subject to official publication and becomes effective since January 1, 2017.

Chairman of the Central bank of the Russian Federation

E. S. Nabiullina

Appendix

to the Instruction "About modification of the Provision of the Bank of Russia of September 2, 2015 No. 487-P "Industry standard of financial accounting of the income, expenses and other comprehensive income of not credit financial credit institutions"

"Appendix 3

to the Provision of the Bank of Russia of September 2, 2015 No. 487-P "Industry standard of financial accounting of the income, expenses and other comprehensive income of not credit financial credit institutions"

Symbols of the income and expenses of the report on financial results for professional participants of the security market, joint-stock investment funds, organizers of trade, the central partners, the clearing organizations, specialized depositaries of investment fund, mutual investment fund and non-state pension fund, managing companies of investment fund, mutual investment fund and non-state pension fund, bureau of credit histories, credit rating agencies, insurance brokers

№ of payment order	Name of Articles	Symbols	Account number of financial accounting <1>
1	2	3	4
	Part 1. Revenue from rendering services and the commission income
	Section 1. Commission income from broker activities
	1. Commission income from broker activities
1	from client transactions in the stock market	11101	71601
2	from client transactions on the forward market	11102	71601
3	from client transactions in the foreign exchange market	11103	71601
4	from client transactions in the goods market	11104	71601
5	from other client transactions	11105	71601
6	from money transfer	11106	71601
7	from services in the organization of placement of securities	11107	71601
	Section 2. Revenue from rendering services in maintaining the register of owners of securities
	1. Revenue from rendering services in maintaining the register of owners of securities
1	issued securities	12101	71602
2	investment shares of mutual investment funds	12102	71602
3	hypothecation certificates of participation	12103	71602
4	other securities	12104	71602
	2. Revenue from rendering services to registered persons
1	on carrying out transactions in the register of owners of issued securities	12201	71602
2	on carrying out transactions in the register of owners of investment shares of mutual investment funds	12202	71602
3	on carrying out transactions in the register of owners of hypothecation certificates of participation	12203	71602
4	on carrying out transactions in other registers	12204	71602
5	on provision of information (statements, lists) from the register	12205	71602
	3. Other revenue from rendering services in maintaining the register of securities
1	on reception-transmission of the register	12301	71602
2	on the organization and holding general shareholder meetings	12302	71602
3	on preparation of issues of securities	12303	71602
4	on payment of the income for securities	12304	71602
5	from rendering the services connected with corporate actions of the issuer	12305	71602
	Section 3. Revenue from rendering services in trust management
	1. Revenue from rendering services in trust management
1	securities	13101	71602
2	open mutual investment funds	13102	71602
3	interval mutual investment funds	13103	71602
4	closed-end investment funds	13104	71602
5	exchange mutual investment funds	13105	71602
6	mortgage covering	13106	71602
7	investment reserves of joint-stock investment funds	13107	71602
8	means of pension accruals of the Pension Fund of the Russian Federation	13108	71602
9	means of pension accruals of non-state pension funds	13109	71602
10	means of pension reserves of non-state pension funds	13110	71602
11	accumulatings for housing providing the military personnel	13111	71602
12	means of insurance reserves and own means (capital) of insurers	13112	71602
13	other property	13113	71602
	Section 4. Revenue from rendering services in activities of depositary
	1. Revenue from rendering services in account management of depot, to storage and accounting of securities
1	on custody accounts of owners and trustees	14101	71602
2	on custody accounts of nominee holders	14102	71602
3	on custody accounts of foreign nominee holders, foreign authorized holders	14103	71602
4	on custody accounts of depositary programs	14104	71602
	2. Revenue from rendering services in carrying out account transactions of depot (except for account transactions of depot of nominee holders, foreign nominee holders, foreign authorized holders)
1	inventory transactions	14201	71602
2	administrative transactions	14202	71602
3	information transactions	14203	71602
	3. Revenue from rendering services in carrying out account transactions of depot of nominee holders
1	inventory transactions	14301	71602
2	administrative transactions	14302	71602
3	information transactions	14303	71602
	4. Revenue from rendering services in carrying out account transactions of depot of foreign nominee holders, foreign authorized holders, depositary programs
1	inventory transactions	14401	71602
2	administrative transactions	14402	71602
3	information transactions	14403	71602
	5. Revenue from rendering the accompanying services in depository activity
1	on participation in shareholder meetings at the request of depositors and to other corporate actions of the issuer (except payment of the income for securities)	14501	71602
2	on payment of the income for securities	14502	71602
3	on safe custody of securities	14503	71602
4	on accounting of the financial instruments which are not qualified as securities	14504	71602
5	from rendering the other accompanying services	14505	71602
	6. Revenue from rendering services of settlement depositary
1	by calculations for results of the transactions made at the biddings of organizers of trade	14601	71602
	Section 5. Revenue from rendering services of specialized depositary in accounting, control and storage of property (except for services in storage of securities)
	1. Revenue from rendering services of specialized depositary in accounting, control and storage of property (except for services in storage of securities)
1	property of open mutual investment funds	15101	71602
2	property of interval mutual investment funds	15102	71602
3	property of closed-end investment funds	15103	71602
4	property of exchange mutual investment funds	15104	71602
5	the property constituting mortgage covering	15105	71602
6	investment reserves of joint-stock investment funds	15106	71602
7	means of pension accruals of non-state pension funds	15107	71602
8	means of pension reserves of non-state pension funds	15108	71602
9	accumulatings for housing providing the military personnel	15109	71602
10	means of insurance reserves and own means (capital) of insurers	15110	71602
11	means of pension accruals of the Pension Fund of the Russian Federation	15111	71602
12	other property	15112	71602
	Section 6. Revenue and commission income from activities for the organization of the biddings
	1. Revenue from rendering services in the organization of the biddings
1	service charges	16101	71602
2	listing: revenue from inclusion of securities in the list	16102	71602
3	listing: revenue from placement of securities	16103	71602
4	listing: maintenance of securities in the list	16104	71602
5	listing: the other accompanying services	16105	71602
	2. The commission income on the organization of the biddings
1	in the stock market	16201	71601
2	in the foreign exchange market	16202	71601
3	on the forward market	16203	71601
4	in the goods market	16204	71601
	Section 7. Revenue from clearing activities, activities for rendering services of the central partner, repository activities
	1. Revenue from rendering clearing services
1	in the stock market	17101	71602
2	in the foreign exchange market	17102	71602
3	on the forward market	17103	71602
4	in the goods market	17104	71602
5	service charges	17105	71602
	2. Revenue from rendering services in implementation of functions of the central partner
1	in the stock market	17201	71602
2	in the foreign exchange market	17202	71602
3	on the forward market	17203	71602
4	in the goods market	17204	71602
5	service charges	17205	71602
	3. Revenue from rendering repository services
1	revenue from rendering repository services	17301	71602
	Section 8. The income on other types of activity
	1. Revenue from rendering services in provision of credit reports of bureau of credit histories
1	on provision of credit reports	18101	71602
2	on development of estimative (scoring) techniques of calculation of individual ratings and (or) their use	18102	71602
	2. Revenue from rendering services by credit rating agencies
1	on rating activities	18201	71602
2	on creation of business cycle forecasts of the market	18202	71602
3	according to organization activity: assignment of the ratings other than credit ratings	18203	71602
4	according to organization activity: assessment of economic tendencies	18204	71602
5	according to organization activity: analysis of pricing and other analysis	18205	71602
6	on distribution of data	18206	71602
	3. Revenue from rendering services by insurance brokers
1	on matching of the insurer and (or) insurer (overcautious person), conditions of insurance (reinsurance), to registration, conclusion and support of the insurance contract (reinsurance)	18301	71602
	Section 9. Other incomes on the main activities
	1. Other incomes on the main activities
1	agency fee	19101	71601
2	information and consulting services	19102	71602
3	services of the market maker	19103	71602
4	services in providing electronic document management	19104	71602
5	services in provision of access to the software	19105	71602
6	additional services	19106	71602
	Part 2. Expenses
	Section 1. Expenses on the main activities
	1. Expenses on the main activities
1	expenses on payment of awards	21101	71702
2	expenses on services of depositary	21102	71702
3	expenses on services of the registrar	21103	71702
4	clearing commissions	21104	71702
5	exchange charges	21105	71702
6	expenses on services transfer agents	21106	71702
7	expenses on services of market makers	21107	71702
8	the postage expenses connected with holding general shareholder meetings	21108	71702
9	expenses on technical services	21109	71702
10	the trustee's expenses at the expense of own means concerning investment funds	21110	71702
11	expenses of specialized depositary at the expense of own means concerning investment funds	21111	71702
12	other expenses	21112	71702
	Part 3. Income from financial instrument transactions and precious metals
	Section 1. Interest incomes
	1. Interest incomes
1	on the other means provided to financial bodies of subjects of the Russian Federation and local government bodies	31101	71001
2	on the other means provided to state non-budgetary funds of the Russian Federation	31102	71001
3	on the other means provided to off-budget funds of subjects of the Russian Federation and local government bodies	31103	71001
4	on the other means provided to the financial organizations which are in federal property	31104	71001
5	on the other means provided to the commercial organizations which are in federal property	31105	71001
6	on the other means provided to the non-profit organizations which are in federal property	31106	71001
7	on the other means provided to the financial organizations which are in state (except federal) property	31107	71001
8	on the other means provided to the commercial organizations which are in state (except federal) property	31108	71001
9	on the other means provided to the non-profit organizations which are in state (except federal) property	31109	71001
10	on the other means provided to the non-state financial organizations	31110	71001
11	on the other means provided to the non-state commercial organizations	31111	71001
12	on the other means provided to non-state non-profit organizations	31112	71001
13	on the other means provided to legal entities - nonresidents	31113	71001
14	on the other means provided to credit institutions	31114	71001
15	on the other means provided to nonresident banks	31115	71001
16	on the other means provided to physical persons	31116	71001
17	on the other means provided to physical persons - nonresidents	31117	71001
18	on the loans issued to physical persons	31118	71001

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