“Project CENTRAL BANK OF THE RUSSIAN FEDERATION (BANK OF RUSSIA) February 27, 2017 No. 579-P Moscow REGULATIONS ON THE CHART OF ACCOUNTS accounting For credit institutions and the order of its application..."
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CENTRAL BANK OF THE RUSSIAN FEDERATION
(BANK OF RUSSIA)
Moscow
POSITION
About the Chart of Accounts
for credit institutions and its procedure
applications
These Regulations in accordance with Article 4 of the Federal Law
(Bank of Russia)" (Collection of legislation Russian Federation, 2002, No. 28, Art. 2790; 2003, No. 2, Art. 157; No. 52, art. 5032; 2004, No. 27, Art. 2711; No. 31, art. 3233; 2005, No. 25, art. 2426; No. 30, art. 3101; 2006, No. 19, Art. 2061; No. 25, art. 2648; 2007, No. 1, art. 9, art. 10; No. 10, art. 1151; No. 18, art. 2117; 2008, No. 42, art. 4696, art. 4699; No. 44, art. 4982; No. 52, art. 6229, art. 6231; 2009, No. 1, art. 25;
No. 29, art. 3629; No. 48, art. 5731; 2010, No. 45, art. 5756; 2011, No. 7, art. 907; No. 27, art. 3873; No. 43, art. 5973; No. 48, art. 6728; 2012, No. 50, art. 6954; No. 53, art. 7591, art. 7607; 2013, No. 11, art. 1076; No. 14, art. 1649; No. 19, art. 2329; No. 27, art. 3438, art. 3476, art. 3477; No. 30, art. 4084; No. 49, art. 6336; No. 51, art. 6695, art. 6699; No. 52, art. 6975; 2014, No. 19, art. 2311, art. 2317; No. 27, art. 3634; No. 30, art. 4219; No. 40, art. 5318; No. 45, art. 6154; No. 52, art. 7543; 2015, No. 1, Art. 4, Art. 37; No. 27, art. 3958, Art. 4001; No. 29, art. 4348, Art. 4357; No. 41, art. 5639; No. 48, art. 6699; 2016, No. 1, Art. 23, art. 46, art. 50; No. 26, art. 3891; No. 27, art. 4225, Art. 4273, Art. 4295) (hereinafter – the federal law dated July 10, 2002 No. 86-FZ) and the decision of the Board of Directors (minutes of the meeting of the Board of Directors dated February 20, 2017 No. 4) establishes the Chart of Accounts for credit institutions and the procedure for its application.
1. Credit organizations carry out accounting in accordance with the Chart of Accounts for Credit Institutions and the procedure for its application (appendix to this Regulation).
2. This Regulation comes into force 10 days after the day of its official publication.
3. From the date of entry into force of this Regulation, the following shall be declared invalid:
Regulation of the Bank of Russia dated July 16, 2012 No. 385-P “On the rules of accounting in credit institutions located on the territory of the Russian Federation”, registered by the Ministry of Justice of the Russian Federation on September 3, 2012 No. 25350;
Directive of the Bank of Russia dated September 26, 2012 No. 2884-U “On amendments to Bank of Russia Regulations dated July 16, 2012 No. 385-P “On the rules of accounting in credit institutions located on the territory of the Russian Federation”, registered by the Ministry of Justice of the Russian Federation Federation October 15, 2012 No. 25670;
Directive of the Bank of Russia dated September 4, 2013 No. 3053-U “On amendments to the Bank of Russia Regulations dated July 16, 2012 No. 385-P “On the rules of accounting in credit institutions located on the territory of the Russian Federation”, registered by the Ministry of Justice of the Russian Federation Federation October 15, 2013 No. 30198;
Directive of the Bank of Russia dated November 6, 2013 No. 3107-U “On amendments to the Bank of Russia Regulations dated July 16, 2012 No. 385-P “On the rules of accounting in credit institutions located on the territory of the Russian Federation”, registered by the Ministry of Justice of the Russian Federation Federation December 9, 2013 No. 30568;
Directive of the Bank of Russia dated November 25, 2013 No. 3121-U “On amendments to Bank of Russia Regulations dated July 16, 2012 No. 385-P “On the rules of accounting in credit institutions located on the territory of the Russian Federation”, registered by the Ministry of Justice of the Russian Federation Federation December 23, 2013 No. 30721;
Directive of the Bank of Russia dated December 5, 2013 No. 3134-U “On amendments to the Bank of Russia Regulations dated July 16, 2012 No. 385-P “On the rules of accounting in credit institutions located on the territory of the Russian Federation”, registered by the Ministry of Justice of the Russian Federation Federation December 27, 2013 No. 30883;
Directive of the Bank of Russia dated July 17, 2014 No. 3326-U “On amendments to Bank of Russia Regulations dated July 16, 2012 No. 385-P “On the rules of accounting in credit institutions located on the territory of the Russian Federation”, registered by the Ministry of Justice of the Russian Federation Federation August 7, 2014 No. 33470;
Directive of the Bank of Russia dated August 19, 2014 No. 3365-U “On amendments to Bank of Russia Regulations dated July 16, 2012 No. 385-P “On the rules of accounting in credit institutions located on the territory of the Russian Federation”, registered by the Ministry of Justice of the Russian Federation Federation September 2, 2014 No. 33940;
Directive of the Bank of Russia dated December 22, 2014 No. 3501-U “On amendments to Bank of Russia Regulations dated July 16, 2012 No. 385-P “On the rules of accounting in credit institutions located on the territory of the Russian Federation”, registered by the Ministry of Justice of the Russian Federation Federation January 28, 2015 No. 35764;
Directive of the Bank of Russia dated December 22, 2014 No. 3503-U “On amendments to Bank of Russia Regulations dated July 16, 2012 No. 385-P “On the rules of accounting in credit institutions located on the territory of the Russian Federation”, registered by the Ministry of Justice of the Russian Federation Federation February 9, 2015 No. 35936;
Directive of the Bank of Russia dated March 15, 2015 No. 3597-U “On amendments to Bank of Russia Regulations dated July 16, 2012 No. 385-P “On the rules of accounting in credit institutions located on the territory of the Russian Federation”, registered by the Ministry of Justice of the Russian Federation Federation April 1, 2015 No. 36678;
Directive of the Bank of Russia dated April 15, 2015 No. 3623-U “On amendments to Bank of Russia Regulations dated July 16, 2012 No. 385-P “On the rules of accounting in credit institutions located on the territory of the Russian Federation”, registered by the Ministry of Justice of the Russian Federation Federation April 28, 2015 No. 37042;
Directive of the Bank of Russia dated June 4, 2015 No. 3659-U “On amendments to the Bank of Russia Regulations dated July 16, 2012 No. 385-P “On the rules of accounting in credit institutions located on the territory of the Russian Federation”, registered by the Ministry of Justice of the Russian Federation Federation June 17, 2015 No. 37684;
Directive of the Bank of Russia dated June 22, 2015 No. 3685-U “On amendments to Bank of Russia Regulations dated July 16, 2012 No. 385-P “On the rules of accounting in credit institutions located on the territory of the Russian Federation”, registered by the Ministry of Justice of the Russian Federation Federation July 16, 2015 No. 38043;
Directive of the Bank of Russia dated September 3, 2015 No. 3775-U “On amendments to Bank of Russia Regulations dated July 16, 2012 No. 385-P “On the rules of accounting in credit institutions located on the territory of the Russian Federation”, registered by the Ministry of Justice of the Russian Federation Federation October 21, 2015 No. 39402;
Directive of the Bank of Russia dated October 21, 2015 No. 3826-U “On amendments to Bank of Russia Regulations dated July 16, 2012 No. 385-P “On the rules of accounting in credit institutions located on the territory of the Russian Federation”, registered by the Ministry of Justice of the Russian Federation Federation November 12, 2015 No. 39700;
Directive of the Bank of Russia dated November 10, 2015 No. 3846-U “On amendments to Bank of Russia Regulations dated July 16, 2012 No. 385-P “On the rules of accounting in credit institutions located on the territory of the Russian Federation”, registered by the Ministry of Justice of the Russian Federation Federation December 2, 2015 No. 39932;
Directive of the Bank of Russia dated November 30, 2015 No. 3863-U “On amendments to Bank of Russia Regulations dated July 16, 2012 No. 385-P “On the rules of accounting in credit institutions located on the territory of the Russian Federation”, registered by the Ministry of Justice of the Russian Federation Federation December 18, 2015 No. 40164;
Directive of the Bank of Russia dated July 8, 2016 No. 4065-U “On amendments to Bank of Russia Regulations dated July 16, 2012 No. 385-P “On the rules of accounting in credit institutions located on the territory of the Russian Federation”, registered by the Ministry of Justice of the Russian Federation Federation August 4, 2016 No. 43114.
Basic concepts and notations:
A – active account;
P – passive account;
SB – Public Joint-Stock Company Sberbank of Russia (hereinafter referred to as Sberbank PJSC);
OFBU – general fund of banking management;
interbank – relating to transactions between credit institutions, as well as between credit institutions and the Bank of Russia, non-resident banks;
Correspondent banks (respondent banks) are credit organizations and (or) non-resident banks that have established correspondent relations with each other.
Accounts for non-residents are specified by the word “non-resident”; accounts without the word “non-resident” are used to record transactions of residents.
Funds transferred in accordance with reserve requirements authorized bodies of other countries A Security deposit of the operator payment system, which is not a nationally significant payment system A Settlements for trust management Settlements on trust management Income from trust management Income from trust management Profit on trust management Profit on trust management Foreign currency, checks (including traveler's checks), the nominal value of which is indicated in foreign currency, sent for collection A Unreceived interest income on loans, deposits, other placed funds, debt obligations (except bills) and bills not written off from the balance sheet Unreceived interest income on loans, deposits, other placed funds, debt obligations (except bills) and bills written off from the balance sheet due to the impossibility of collection Unreceived interest income on bills written off from the balance sheet of credit institution A Debt in the amount of the principal debt written off due to the impossibility of collection Debt on interbank loans, deposits and other placed funds written off from reserves for possible losses A Chapter D. Accounts for recording claims and obligations under derivative financial instruments and other agreements (transactions), under which settlements and delivery are carried out no earlier than the next day after the day of conclusion of the agreement (transaction) Part I. General part
1. This application establishes uniform methodological basis organization and maintenance of accounting, mandatory for all credit institutions.
2. The main objectives of accounting are:
generation of detailed, reliable and meaningful information about the activities of a credit institution and its property status, necessary for users of accounting (financial) statements;
maintaining detailed, complete and reliable accounting records of all banking operations, the presence and movement of claims and obligations, the credit institution’s use of material and financial resources;
identification of on-farm reserves to ensure financial stability credit institution, preventing negative results of its activities;
use of accounting to make management decisions.
3. The credit institution develops and approves accounting policies in accordance with this appendix and other regulations Bank of Russia.
The following are subject to mandatory approval by the head of the credit institution:
working chart of accounts for accounting in a credit institution and its divisions, based on the Chart of Accounts for credit institutions, provided for in this appendix;
forms of primary accounting documents used to formalize transactions, with the exception of the forms provided for by regulations of the Bank of Russia; forms of accounting registers as submitted by the chief accountant of a credit organization, which do not include standard forms of analytical and synthetic accounting installed by this application;
the procedure for settling mutual debt and accounting for intrabank claims and obligations between branches of a credit institution or between the head office of a credit institution and its branches;
the procedure for carrying out individual accounting operations that do not contradict the legislation of the Russian Federation, as well as the regulations of the Bank of Russia;
methods for valuing assets and liabilities, as well as methods for valuing obligations (claims) for the payment of long-term employee benefits upon termination labor activity, not limited to fixed payments, other long-term employee benefits, severance pay with a maturity period of more than 12 months after the end of the annual reporting period in which employees performed labor functions that ensure the right to receive benefits in the future (hereinafter referred to as the performance period of more than 12 months after the end of the annual reporting period). reporting period);
methods of accounting for fixed assets, intangible assets, real estate temporarily unused in the main activity, long-term assets intended for sale, inventories, means of labor and objects of labor received under compensation agreements, collateral, the purpose of which is not determined;
the procedure for conducting an inventory of assets and liabilities;
document flow rules and processing technology accounting information, including branches (structural divisions);
the procedure for monitoring intra-bank transactions;
order and frequency of printing on paper media analytical and synthetic accounting documents. In this case, the balance sheet and turnover sheet must be printed for the last calendar day of each month. Printing documents on paper analytical accounting(including personal accounts) is carried out in accordance with clause 2.1 of part III of this appendix;
other solutions necessary for organizing accounting.
4. Maintaining accounting records and storing accounting documents are organized by the head of the credit institution.
Responsibility for the formation of accounting policies, maintenance of accounting records, timely submission of complete and reliable accounting (financial) statements is Chief Accountant credit organization.
The chief accountant ensures compliance of the operations carried out with the legislation of the Russian Federation, as well as the regulations of the Bank of Russia, control over the movement of property and the fulfillment of obligations.
Requirements for a chief accountant documentation transactions and submission to accounting necessary documents and information is mandatory for all employees of the credit institution.
Without the signature of the chief accountant or his authorized representatives officials settlement and cash documents should not be accepted for execution.
5. Accounting for transactions performed on customer accounts, property, claims, obligations and facts of economic life of credit institutions is carried out in the currency of the Russian Federation.
6. Accounting for the property of others legal entities owned by a credit institution is carried out separately from the property owned by it.
7. Accounting is maintained by a credit organization continuously from the moment of its registration as a legal entity until reorganization or liquidation in the manner established by the legislation of the Russian Federation.
8. The credit organization maintains accounting records of property, banking and business transactions by double entry on interconnected accounting accounts included in the working chart of accounts in a credit institution.
Synthetic accounting data must correspond to the turnover and balances of analytical accounting accounts.
9. All operations and inventory results are subject to timely reflection in the accounting accounts without any omissions or exceptions.
10. In the accounting of credit institutions, current intra-bank operations and operations for accounting for capital costs (hereinafter referred to as capital investments) are accounted for separately.
11. Compliance with this annex must ensure:
fast and accurate customer service;
timely and accurate reflection of banking operations in the accounting and reporting of credit institutions;
preventing the possibility of shortages and improper spending Money, material assets;
reduction of labor costs and funds for banking operations based on the use of automation tools;
proper execution of documents originating from credit institutions, facilitating their delivery and use at their destination, preventing the occurrence of errors and the commission of illegal actions when performing accounting operations.
12. The chart of accounts for credit institutions and the procedure for its application are based on the principles and qualitative characteristics of accounting set out in subclauses 12.1–12.12 of this clause.
12.1. Continuity of business.
This principle assumes that the credit institution will continuously operate in the future and has no intention or need to liquidate, significantly reduce its activities or carry out operations on unfavorable terms.
12.2. Reflection of income and expenses using the accrual method.
This principle means that the financial results of transactions (income and expenses) are reflected in accounting upon their completion, and not upon receipt or payment of cash (their equivalents).
Income and expenses are reflected in accounting in the period to which they relate.
12.3. Consistency of accounting rules.
A credit organization must always be guided by the same accounting rules, except in cases of significant changes in its activities or changes in the legislation of the Russian Federation that relate to the activities of the credit organization. Otherwise, comparability of data for the reporting period and the period preceding it must be ensured.
12.4. Caution.
Assets and liabilities, income and expenses must be assessed and reflected in accounting reasonably, with a sufficient degree of caution so as not to transfer existing, potentially threatening financial situation credit institution risks for the following periods.
At the same time, the accounting policy of the credit organization should ensure greater readiness to recognize expenses and liabilities in accounting than possible income and assets, avoiding the creation of hidden reserves (intentional understatement of assets or income and intentional overstatement of liabilities or expenses).
12.5. Timely reflection of transactions.
Transactions are reflected in accounting on the day they are performed (receipt of documents), unless otherwise provided by regulations of the Bank of Russia.
12.6. Separate reflection of assets and liabilities.
In accordance with this principle, the accounts of assets and liabilities are measured separately and shown in expanded form.
12.7. Continuity of opening balance.
Balances on balance sheet and off-balance sheet accounts at the beginning of the current reporting period must correspond to balances at the end of the previous period.
12.8. Priority of content over form.
Transactions are reflected in accordance with their economic essence, and not with their legal form.
12.9. Openness.
Reports must reliably reflect the operations of the credit institution, be understandable to an informed user and free from ambiguity in reflecting the position of the credit institution.
12.10. A credit institution must draw up a consolidated balance sheet and reporting for the credit institution as a whole. The daily balance sheets used in the work of a credit institution are compiled from second-order accounts.
12.11. Valuation of assets and liabilities.
Assets are accepted for accounting according to their initial cost.
Subsequently, in accordance with this appendix and other regulations of the Bank of Russia, the assets of a credit institution are assessed (revalued) at fair value, at cost, or by creating reserves for possible losses.
In accounting, the results of the valuation (revaluation) of assets are reflected using additional accounts that adjust the initial cost of the asset recorded on the main account, or containing information on the valuation (revaluation) of assets recorded on the main account at fair value (hereinafter referred to as the counter account).
Counter accounts are intended to reflect in accounting changes in the original value of assets as a result of revaluation at fair value, the creation of reserves in the presence of risks of possible losses, as well as the accrual of depreciation during operation.
Obligations are reflected in accounting in accordance with the terms of the agreement in order to ensure control over the completeness and timeliness of their fulfillment. In cases established by this appendix and other regulations of the Bank of Russia, liabilities are also revalued at fair value.
The provisions of this subparagraph do not apply to the revaluation of funds in foreign currency and precious metals set out in paragraphs 17 and 18 of this part.
The assessment of participation interests in the authorized capital of subsidiaries and dependent organizations, the cost of which upon acquisition is expressed in foreign currency, is determined in rubles according to official rate foreign currency against the ruble established Central Bank of the Russian Federation, valid on the date of their reflection on balance sheet account No. 601 “Participation in subsidiaries and dependent joint-stock companies, mutual investment funds.”
The assessment of participation interests in the authorized capitals of other legal entities, the cost of which upon acquisition is expressed in foreign currency, is determined in rubles at the official exchange rate of foreign currency against the ruble established by the Central Bank of the Russian Federation, effective on the date of their reflection on balance sheet account No. 602 “Other” participation".
12.12. Valuables and documents reflected in accounting on balance sheet accounts are not reflected on off-balance sheet accounts, except for the cases provided for by this appendix and regulations of the Bank of Russia.
The specified principles and qualitative characteristics must be observed by the credit institution when developing accounting policies, financial plans(business plans).
13. In the Chart of Accounts for credit organizations, second-order balance sheet accounts are defined as only active or only passive or without an account attribute.
In analytical accounting, paired personal accounts are opened on second-order accounts determined by the List of paired accounts for which the balance may change to the opposite, given in Appendix 1 to this Appendix. It is allowed to have a balance on only one personal account from an open pair - active or passive. At first trading day operations begin on a personal account that has a balance (balance), and if there is no balance, from an account corresponding to the nature of the operation. If at the end of the working day a balance (remaining) is formed on the personal account, the opposite of the account attribute, that is, on a passive account - debit or on an active account - credit, then it must be transferred by an accounting entry on the basis of memorial order 0401108 (form code according to the All-Russian Classifier of Management documentation) (hereinafter referred to as the memorial order) to the corresponding paired personal account for recording funds.
If for some reason there is a balance (balances) on both paired personal accounts, it is necessary at the end of the working day to transfer the smaller balance to the account with the larger balance by an accounting entry on the basis of a memorial order, that is, at the end of the working day there should be only one balance - either debit or credit on one of the paired personal accounts.
Accounts that do not have an account attribute were introduced to control the timely reflection of transactions to be completed during the business day. At the end of the day, there should be no account balances in the daily balance without indicating the account attribute.
14. Formation at the end of the day in accounting for the debit balance by passive account or a credit balance on an active account is not allowed.
If, in cases established by the legislation of the Russian Federation, a credit institution accepts orders from clients to write off funds from their bank accounts in excess of the funds available in them, then the orders are paid from these accounts. Since in this case there is an operation of crediting the client’s account (hereinafter referred to as “overdraft”), the resulting debit balance at the end of the day is transferred from bank accounts to accounts for recording loans granted to clients. Such operations are carried out if this is provided for in the bank account agreement.
15. The following structure is adopted in the Chart of Accounts for credit organizations: chapters, sections, subsections, first-order accounts, second-order accounts.
Based on this, and also taking into account currency codes, a security key, and making the account clearer, a Scheme for designating personal accounts and their numbering (for main accounts) has been determined (Appendix 1 to this Appendix).
Account numbering allows, if necessary, to enter additional personal accounts in the prescribed manner.
Credit organizations have the right to open legal and individuals(customers) for a certain period of time, savings accounts on the same balance sheet account in which it is intended to open a bank account for depositing funds. Spending funds from savings accounts is not allowed. Funds from savings accounts upon expiration of the term are transferred to clients’ bank accounts registered in accordance with the established procedure. Savings accounts should not be used to delay transfers or disrupt the current order of payments.
Separate personal accounts for clients can be opened on accounts for recording transactions on bank accounts to record transactions involving the use of funds for capital investments and other purposes. The opening of these accounts and the execution of transactions on them are carried out on contractual terms on the same balance sheet account in which transactions on bank accounts are recorded. Control functions for operations carried out on these accounts, credit institutions carry out within the limits determined by the legislation of the Russian Federation and relevant agreements.
If capital investments are allocated budget resources, these operations are carried out in accordance with the procedure for conducting operations with budget funds.
In the Chart of Accounts for credit institutions, accounts are allocated for accounting for other funds raised and placed.
These accounts are intended for accounting for funds, precious metals and securities attracted and placed by credit institutions on a repayable basis under agreements other than the bank deposit(deposit), client's bank account and loan agreement(for example, under loan agreements).
The “Reserves for possible losses” accounts are intended to account for the movement (formation (additional accrual), restoration (reduction) of reserves for possible losses. The accounts are passive. The formation (additional accrual) of reserves is reflected in the credit of the “Reserves for possible losses" accounts in correspondence with the accounting account expenses.
The restoration (decrease) of reserves is reflected in the debit of the “Provisions for possible losses” accounts in correspondence with the income account. In addition, the debit of the accounts for accounting for reserves for possible losses reflects the write-off (partial or complete) of the book value of unrecoverable assets.
Analytical accounting is carried out in the currency of the Russian Federation in the manner determined accounting policy credit organization. At the same time, analytical accounting should provide information on created reserves in relation to property, as well as other assets (claims), concluded agreements with borrowers and other counterparties, the formation of reserves for which is carried out on an individual basis and for portfolios of homogeneous loans (claims).
If the portfolio of homogeneous loans (claims) includes loans (claims) reflected in different balance sheet accounts of the first order, a personal account (personal accounts) should be opened for each balance sheet account of the first order to reflect the amount of the reserve formed for homogeneous loans (claims) of the corresponding portfolio . A credit institution has the right, on the basis of those approved in accounting policy criteria of materiality, open a personal account (personal accounts) according to the balance sheet account (balance sheet accounts) of the first order, which contains a significant volume (volumes) of homogeneous loans (claims) included in the corresponding portfolio.
In the Chart of Accounts for credit institutions, accounts “Reserves - estimated liabilities of a non-credit nature” are allocated to account for the movement (formation (additional accrual), restoration (reduction) of reserves created in connection with the credit institution’s existing ones on the monthly reporting date estimated liabilities non-credit nature.
16. In the Chart of Accounts for credit organizations, the “Cash in Transit” account is used to account for funds sent to other credit organizations or branches of a credit organization and not yet accepted (not credited to the cash desk) by the recipient.
17. Accounts in foreign currency are opened on any accounts in the Chart of Accounts for credit institutions, where transactions in foreign currency can be accounted for. At the same time, accounting for transactions in foreign currency is carried out on the same second-order accounts in which transactions in rubles are recorded, with the opening of separate personal accounts in the corresponding currencies.
Transactions on accounts in foreign currency are carried out in compliance with the currency legislation of the Russian Federation.
The number of the personal account opened to record transactions in foreign currency includes a three-digit code of the corresponding foreign currency in accordance with All-Russian classifier currencies
Analytical accounting accounts can be maintained only in foreign currency or in foreign currency and rubles. Synthetic accounting is carried out only in rubles.
Recalculation of analytical accounting data in foreign currency into rubles (revaluation of funds in foreign currency) is carried out by multiplying the amount of foreign currency by the official exchange rate of foreign currency against the ruble established by the Central Bank of the Russian Federation (hereinafter referred to as the official rate).
Revaluation of funds in foreign currency is carried out at the beginning of the operating day before transactions are reflected on the account (accounts). The opening balance at the beginning of the day is subject to revaluation, with the exception of the amounts of advances received and issued and advance payments for goods supplied, work performed and services rendered, recorded on balance sheet accounts for accounting settlements with non-resident organizations for business transactions.
The daily balance for December 31st is compiled based on the official rates in effect on December 31st.
When maintaining accounts only in foreign currency, the total balances of all personal accounts in foreign currencies of the corresponding second-order balance sheet account must be reflected in the accounting registers and in standard forms of analytical and synthetic accounting in rubles at the official rate. This data should be used to reconcile analytical accounting with synthetic accounting.
All banking transactions in foreign currency performed by credit institutions must be reflected in the daily balance sheet only in rubles. For additional control and analysis of transactions in foreign currency, credit institutions are allowed to develop special programs and accounting registers.
In the Chart of Accounts for credit institutions, special accounts are allocated for accounting for transactions with non-residents of the Russian Federation. If the name of the account does not contain the word “non-resident”, the account is used to reflect transactions of residents. The concepts “resident” and “non-resident” are used in the meaning established by the currency legislation of the Russian Federation.
18. In the number of the personal account opened to record transactions in precious metals, the three-digit code of the corresponding precious metal is included in accordance with the Classifier of currencies under intergovernmental agreements used in banking system Russian Federation (Classifier of clearing currencies).
Analytical accounting accounts for transactions with precious metals can be maintained only in accounting units of pure (for gold) or alloyed (for silver, platinum and palladium) mass of the metal (hereinafter referred to as the accounting unit of mass) or in accounting units of mass and in rubles.
Synthetic accounting is carried out only in rubles.
When maintaining accounts only in accounting units of mass, the total balances for all personal accounts in precious metals of the corresponding second-order balance sheet account must be reflected in the accounting registers and in standard forms of analytical and synthetic accounting in rubles at current accounting prices Central Bank Russian Federation for precious metals (hereinafter referred to as the discount price for precious metals). This data should be used to reconcile analytical accounting with synthetic accounting.
Assets and liabilities of credit institutions in precious metals (except for precious metals in the form of coins and commemorative medals), as well as balances on off-balance sheet accounts are reflected in the balance sheet of the credit institution based on the accounting prices for refined precious metals (gold, silver, platinum, palladium).
Conversion of analytical accounting data in accounting units of mass into rubles (revaluation of precious metals) is carried out by multiplying the mass of precious metal by the accounting price of the corresponding refined precious metal.
Revaluation of precious metals is carried out at the beginning of the operating day before transactions are reflected on the account (accounts). The opening balance at the beginning of the day is subject to revaluation.
The daily balance for December 31 is compiled based on the accounting prices for the corresponding refined precious metal in effect as of December 31.
19. In the section “Transactions with securities and derivative financial instruments” there are groups of accounts by type of transaction:
investments in debentures(except for bills), investments in equity securities, discounted bills of exchange, securities issued by credit institutions, derivative financial instruments.
First-order accounts are opened for investments of credit institutions in securities depending on the purpose of acquisition, for discounted bills of exchange by groups of entities that avalorized the bills (in the absence of an aval, those who issued the bill), for securities issued by credit institutions by type of securities.
Investments in securities in second-tier accounts are divided by groups of entities – issuers of securities.
Discounted bills of exchange, as well as securities issued by credit institutions, are divided according to their maturity dates.
Accounting for transactions with securities and derivative financial instruments is carried out in accordance with this appendix and the regulations of the Bank of Russia governing these issues.
20. In the assets and liabilities of the balance sheet, accounts (where required) are distinguished by terms:
on balance sheet accounts:
poste restante;
for up to 30 days;
for a period from 31 to 90 days;
for a period from 91 to 180 days;
for a period from 181 days to 1 year;
for a period of more than 1 year to 3 years;
for a period exceeding 3 years;
for interbank loans and a number of deposit transactions - additional terms for one day and up to 7 days;
for accounts for accounting for claims and obligations on derivative financial instruments of Chapter D “Accounts for accounting for claims and obligations under derivative financial instruments and other agreements (transactions), under which settlements and delivery are carried out no earlier than the next day after the day of conclusion of the agreement (transaction)”:
with a deadline for the next day;
with a deadline from 2 to 7 days;
with a deadline from 8 to 30 days;
with a execution period from 31 to 90 days;
with a deadline of 91 days or more.
Amounts are credited to the corresponding accounts by maturity at the time of transactions. The terms are determined from the moment of transactions (regardless of what date is indicated in the document or security).
On demand accounts, along with funds subject to return (receipt) upon first demand (on demand terms), funds subject to return (receipt) upon the occurrence of stipulated by the contract conditions (events), the specific date of which is unknown (on the terms “before the occurrence of the condition (event)”).
In cases where the previously established terms for attracting and placing funds are changed, the new terms are calculated by adding (decreasing) the days for which the contract term is changed (increased (decreased) to the previously established terms. In this case, the balance on the second-order account from the previously set deadline transferred to a second order account with a new term.
It is also planned to keep records of credit transactions (active and passive) by owners, commercial and non-profit organizations.
On the accounts of Chapter A “Balance sheet accounts” and the accounts for accounting for claims and obligations on derivative financial instruments of Chapter D “Accounts for accounting for claims and obligations under derivative financial instruments and other agreements (transactions), under which settlements and delivery are carried out no earlier than the next day after day of concluding an agreement (transaction)”, the invoice terms are determined based on the actual number of calendar days.
21. The procedure for accounting for operations to form the authorized capital of credit institutions is set out in the regulations of the Bank of Russia.
22. In the Chart of Accounts for credit organizations, an account is allocated for recording the contributions of participants to the property of the company with limited liability.
Contributions of participants to the property of a limited liability company are made in accordance with the Federal Law of February 8, 1998 No. 14-FZ “On Limited Liability Companies” (Collected Legislation of the Russian Federation, 1998, No. 7, Art. 785; No. 28, Art. 3261; 1999, No. 1, Art. 2; 2002, No. 12, Art. 1093; 2005, No. 1, Art. 18; 2006, No. 31, Art. 3437; No. 52, Art. 5497; 2008, No. 18, Art. 1941; No. 52, Art. 6227; 2009, No. 1, Art. 20; No. 29, Art. 3642; No. 31, Art. 3923; No. 52, Art. 6428;
2010, No. 31, art. 4196; 2011, No. 1, art. 13, art. 21; No. 29, art. 4291; No. 30, art. 4576;
No. 49, art. 7040; No. 50, art. 7347; 2012, No. 53, art. 7607; 2013, No. 13, art. 1811;
No. 30, art. 4043; No. 51, art. 6699; 2014, No. 19, art. 2334; 2015, No. 14, art. 2022;
No. 27, art. 4000, art. 4001; 2016, No. 1, Art. 11, art. 29; No. 27, art. 4276, art. 4293).
Accounting for property contributed as contributions by participants in a limited liability company, depending on its type, is carried out in accordance with this appendix.
24. The Chart of Accounts for credit institutions provides accounts for accounting for obligations (claims) for the payment of short-term benefits to employees, obligations for the payment of benefits to employees upon termination of employment, limited to fixed payments, obligations (requirements) for the payment of long-term benefits to employees upon termination of employment activities not limited to fixed payments, obligations (claims) for the payment of other long-term employee benefits and obligations for the payment of severance benefits, as well as for reducing (increasing) obligations (increasing (decrease) requirements) for the payment of long-term employee benefits upon termination of employment upon revaluation .
25. The Chart of Accounts for credit institutions defines accounts for property and intrabank operations of credit institutions.
25.1. Accounting for fixed assets, intangible assets, real estate temporarily unused in core activities, long-term assets intended for sale, inventories, means of labor and objects of labor received under compensation agreements, collateral, the purpose of which is not defined, is carried out in accordance with the Regulations of the Bank of Russia dated December 22, 2014 No. 448-P “On the accounting procedure for fixed assets, intangible assets, real estate temporarily unused in core activities, long-term assets intended for sale, inventories, means of labor and objects of labor received under compensation agreements, pledges, the purpose of which is not determined, in credit institutions”, registered by the Ministry of Justice of the Russian Federation on February 6, 2015 No. 35917, November 27, 2015 No. 39890, July 11, 2016 No. 42803 (hereinafter referred to as Bank of Russia Regulation No. 448-P).
The procedure for applying the Chart of Accounts for credit institutions when reflecting lease transactions, including financial lease (leasing), in accounting, is carried out in accordance with Appendix 7 to this Appendix.
25.2. To monitor the sale (disposal) of a credit organization’s property and display the results of these operations, the Chart of Accounts for credit organizations has specially allocated accounts for their accounting.
26. The Chart of Accounts for credit organizations provides for second-order accounts for recording income, expenses, profits, losses of a credit organization, and the use of its profits.
Principles and procedure for determining income and expenses reflected in accounting in accounts for recording financial results current year, and other things total income reflected in accounting in the accounting accounts additional capital, excluding share premium, during the reporting year and the “Report on financial results for the period from January 1 to __________ 20___ are established in the Regulation of the Bank of Russia dated December 22, 2014 No. 446-P “On the procedure for determining income, expenses and other total income of credit institutions”, registered by the Ministry of Justice of the Russian Federation on February 6, 2015 No. 35910, December 8, 2015 No. 40025 (hereinafter referred to as Bank of Russia Regulation No. 446-P).
27. Each accounting employee of a credit organization is responsible for performing accounting operations. The procedure for performing transactions by individual employees is determined by the management of the credit institution. In the same time individual operations cannot be carried out solely by an accounting employee, but must be carried out with the additional signature of a supervisory employee - an accounting employee who is entrusted with the responsibility of exercising control over accounting. The list of accounts whose transactions are subject to additional control is given in Appendix 3 to this Appendix.
28. All transactions performed during a working day are reflected in the daily balance sheet of the credit institution (its branch). The balance must meet the following basic requirements:
compiled according to second-order accounts;
for each second-order account, the amounts must be shown separately in the columns: for accounts in rubles; for accounts in foreign currency expressed in ruble equivalent, and in precious metals at their book value; total for the account;
for each first-order account, for a group of these accounts, for sections, for all accounts, totals are displayed;
for a number of active (passive) accounts, the balance sheet shows the amounts on counter-accounts and displays the total minus the amounts on counter-accounts;
The balance sheet must be readable and the title must indicate:
name of the credit institution, date on which the balance sheet was drawn up, unit of measurement; numbers and names of sections, groups of first-order accounts, first- and second-order accounts, accounts for which subtotals are displayed; the total amount on the balance sheet, called the “balance sheet”;
Debit and credit balances should be shown on one line.
Primary balances (of a credit institution without branches, of each branch) are compiled in rubles and kopecks, summary (consolidated) in the units specified for the preparation and presentation of reports.
29. In the Chart of Accounts for credit organizations, accounts are allocated for accounting for deferred tax liabilities and deferred tax assets.
Accounting for deferred tax liabilities and deferred tax assets is carried out in accordance with Bank of Russia Regulation No. 409-P dated November 25, 2013 “On the Procedure for Accounting for Deferred Tax Liabilities and Deferred Tax Assets”, registered by the Ministry of Justice of the Russian Federation on December 25, 2013 No. 30814 , and this application.
Part II. Account characteristics
1. This part provides a description of the accounts of the relevant sections of the Chart of Accounts for credit institutions, highlighting the accounting features for individual accounts of the first and second order.
Along with the characteristics of accounts, it is necessary to use the regulations of the Bank of Russia on the performance of banking operations and the procedure for reflecting them in accounting, as well as the appendices to this appendix.
Account No. 102 “Authorized capital of credit institutions”
1.1. On account No. 102 it is taken into account authorized capital credit organizations. Credit organizations created in the form of a joint-stock company keep records on account No. 10207 “Authorized capital of credit organizations created in the form of a joint-stock company”, credit organizations created in the form of a limited liability company - on account No. 10208 “Authorized capital of credit organizations, created in the form of a limited liability company." Accounts are passive.
The credit of the corresponding accounts reflects the amounts of receipts to the authorized capital in correspondence with correspondent, bank accounts of clients, accounts for property accounting, cash registers (contributions from individuals), accounts for accounting of settlements with other creditors on the personal accounts of buyers of shares and with other accounts in cases established by regulations of the Bank of Russia.
The debit of the corresponding accounts reflects the amount of reduction in the authorized capital in accordance with the legislation of the Russian Federation.
Federation cases, including:
when returning funds from the authorized capital by a credit organization created in the form of a limited liability company to retired participants in correspondence with a cash register account (individuals), bank accounts of clients, correspondent accounts when transferring funds to other banks;
when canceling the purchased shares of the authorized capital (shares) in correspondence with the account for accounting for the credit institution's own shares of the authorized capital (shares);
when the Bank of Russia makes a decision to reduce the size of the authorized capital of credit institutions to the amount own funds(capital) or up to one ruble in correspondence with the accounting account retained earnings (uncovered loss).
The procedure for maintaining analytical accounting of accounts for accounting of authorized capital is determined by the credit institution.
Account No. 105 “Own shares of the authorized capital (shares) purchased by a credit institution”
1.2. On account No. 105 “Own shares of the authorized capital (shares) purchased by a credit organization”, second-order accounts are maintained: in credit organizations created in the form of a joint-stock company - for accounting for repurchased shares, in credit organizations created in the form of a limited liability company, – accounting for repurchased shares.
Accounts are active.
The debit of the account reflects the amounts of repurchased shares (shares) of participants without changing the amount of the authorized capital in correspondence with correspondent accounts, bank accounts of clients, cash accounts (for individuals), and accounts for settlements with other creditors.
The credit of the account reflects the following amounts: when the authorized capital is reduced in correspondence with the accounts for accounting of the authorized capital; when a credit institution sells repurchased shares (shares) to other participants, shareholders in correspondence with correspondent accounts, bank accounts of clients, cash account (individuals).
In analytical accounting, credit institutions created in the form of a joint stock company maintain personal accounts by type of shares; in credit institutions created in the form of a limited liability company, one personal account is maintained.
Account No. 106 “Additional capital”
1.3. The purpose of the account is to account for additional capital. Accounts No. 10601, No. 10602, No. 10603, No. 10609, No. 10611, No. 10612, No. 10614, No. 10619, No. 10621, No. 10622 and No. 10624 are passive, accounts No. 10605, No. 10610, No. 10613, No. 10 620, No. 10623 and No. 10625 active.
Accounts No. 10601 and No. 10611 take into account the increase (decrease) in the value of fixed assets and intangible assets during revaluation, as well as the decrease (increase) in the value of fixed assets and intangible assets when recognizing impairment losses (restoring previously recognized impairment losses). Accounts No. 10601 and No. 10611 correspond with the accounts for accounting for fixed assets, intangible assets, depreciation of fixed assets, intangible assets, as well as with the account for reducing additional capital for deferred income tax.
Account No. 10602 records income in the form of the excess of the placement price of shares (payment of shares) over their nominal value, received during the formation and increase of the authorized capital of a credit organization.
In the debit of accounts No. 10601, No. 10602 and No. 10611, amounts are written off only in the following cases:
repayment, at the expense of funds recorded in accounts No. 10601 and No. 10611, of the amounts of reduction in the value of fixed assets and intangible assets during their revaluation;
transfer of the increase in the value of fixed assets, intangible assets during revaluation, minus the balance in the account for accounting for the reduction of additional capital to deferred income tax, depending on the method approved by the credit institution in the accounting policy for subsequent reflection of the increase in the value of fixed assets and intangible assets during revaluation into the account for accounting for retained earnings;
directing the amounts recorded in account No. 10602 to increase the authorized capital;
directing the amounts recorded in account No. 10602 to pay off losses.
The procedure for maintaining analytical accounting on accounts No. 10601, No. 10602 and No. 10611 is determined by the credit institution. At the same time, analytical accounting in accounts No. 10601 and No. 10611 should provide information in the context of fixed assets and intangible assets.
Account No. 10603 records the positive revaluation of securities available for sale.
The credit of the account records the excess of the fair value of securities over their book value in correspondence with the accounts for accounting for positive differences in the revaluation of securities available for sale.
The following amounts are written off in the debit of the account:
reducing the positive revaluation of securities available for sale in correspondence with the accounts for recording positive differences in the revaluation of securities available for sale;
positive revaluation of securities available for sale upon their disposal (sale) in correspondence with the income account.
Account No. 10605 records the negative revaluation of securities available for sale.
The debit of the account reflects the excess of the book value of securities over their fair value in correspondence with accounts for recording negative differences in the revaluation of securities available for sale.
The following amounts are reflected in the account credit:
reducing negative revaluation in correspondence with accounts for recording negative differences in revaluation of securities available for sale;
negative revaluation of securities available for sale upon their disposal (sale) in correspondence with the expense account, as well as negative revaluation of debt securities available for sale, subject to write-off to the expense account if there are signs of them impairment.
The procedure for analytical accounting for accounts No. 10603 and No. 10605 is determined by the credit institution. In this case, analytical accounting should provide information on state registration numbers or identification numbers issues of issue-grade securities, international securities identification codes (ISIN), and for securities that are not emissive or do not have an ISIN code - by issuer.
Account No. 10609 takes into account the amount of deferred income tax in additional capital, which will reduce the amount payable in budget system Russian Federation income tax in future reporting periods. The account corresponds with the accounts for deferred accounting tax asset for deductible temporary differences or deferred tax liability.
Account No. 10610 takes into account the amount of deferred income tax in additional capital, which will increase the income tax payable to the budgetary system of the Russian Federation in future reporting periods. The account corresponds with the accounts for accounting for deferred tax liabilities or deferred tax assets for deductible temporary differences and with the accounts for accounting for the increase in the value of fixed assets and intangible assets during revaluation.
Account No. 10612 takes into account the decrease in obligations (increase in claims) of the credit institution to pay long-term benefits to employees upon termination of employment during revaluation. Account No. 10613 takes into account the increase in obligations (decrease in claims) of the credit institution to pay long-term benefits to employees upon termination of employment during revaluation.
The credit of account No. 10612 reflects the amount of decrease in obligations (increase in requirements) of the credit institution for the payment of long-term benefits to employees upon termination of employment, not limited to fixed payments, due to adjustments determined on the basis of experience and forecast estimates in relation to demographic and financial factors, profitability (profitability ) assets formed from the amounts previously sent by the credit organization to the non-state pension fund, insurance organization, in correspondence with accounts for recording obligations (claims) for the payment of long-term employee benefits.
In the debit of account No. 10612, amounts previously accumulated as a result of a decrease in obligations (increase in claims) of a credit institution for the payment of long-term benefits to employees upon termination of employment during revaluation are written off in correspondence with the accounts for accounting for obligations (claims) for the payment of long-term benefits to employees.
The debit of account No. 10613 reflects the amount of increase in obligations (reduction of requirements) of a credit institution for the payment of long-term benefits to employees upon termination of employment, not limited to fixed payments, due to adjustments determined on the basis of experience and forecast estimates in relation to demographic and financial factors, profitability (profitability ) assets formed from the amounts previously sent by a credit institution to a non-state pension fund, an insurance organization, in correspondence with accounts for recording obligations (claims) for the payment of long-term benefits to employees.
In the credit of account No. 10613, amounts previously accumulated as a result of an increase in obligations (reduction of claims) of a credit institution for the payment of long-term benefits to employees upon termination of employment during revaluation are written off in correspondence with the accounts for accounting for obligations (claims) for the payment of long-term benefits to employees.
When a credit institution makes a decision to liquidate obligations (claims) for the payment of long-term benefits to employees upon termination of employment, not limited to fixed payments, and to terminate the corresponding agreements with a non-state pension fund, an insurance organization, the balances recorded in accounts No. 10612 and No. 10613, minus the balance relating to obligations (claims) for the payment of benefits to employees upon termination of employment, not limited to fixed payments, the balance in the accounts for accounting for the decrease (increase) of additional capital on deferred tax for profit are written off to the account for accounting for retained earnings (uncovered loss).
At the same time, analytical accounting should provide information on types of payments and in the context of concluded agreements with a non-state pension fund or insurance organization.
Account No. 10614 records gratuitous financing provided to the credit organization by shareholders (participants). The credit of the account reflects the gratuitous financing received in correspondence with cash accounts and other accounts, depending on the type of gratuitous financing. The debit of the account reflects the allocation of amounts to increase the authorized capital and repay losses.
The procedure for analytical accounting on account No. 10614 is determined by the credit institution.
Account No. 10621 records contributions to the property of a limited liability company. The account corresponds with accounts for cash accounting and other accounts depending on the type of deposit.
The credit of the account reflects the amount of receipts of deposits made into the property in correspondence with cash register accounts (when deposits are made by individuals), with correspondent accounts and other accounts depending on the type of deposit.
The debit of the account reflects the amount of reduction in deposits in property, including those aimed at repaying losses.
The procedure for maintaining analytical accounting for account No. 10621 is determined by the credit institution.
Accounts No. 10619, No. 10620, No. 10622, No. 10623, No. 10624, No. 10625 are intended for accounting for hedging by credit institutions.
The procedure for maintaining analytical accounting on accounts No. 10619, No. 10620, No. 10622, No. 10623, No. 10624, No. 10625 is determined by the credit institution.
Account No. 107 “Reserve Fund”
1.4. Purpose of the account – accounting of funds reserve fund. The account is passive.
The credit of the account records the amounts aimed at forming (replenishing) the reserve fund in correspondence with the accounts for accounting for last year’s profit and retained earnings.
The debit of the account records amounts when using the reserve fund in accordance with the legislation of the Russian Federation.
The procedure for maintaining analytical accounting is determined by the credit institution.
Accounts: No. 108 “Retained earnings” No. 109 “Uncovered loss”
1.5. The purpose of the accounts is to record the amounts of profit not distributed among shareholders (participants) (account No. 10801) and uncovered losses (account No. 10901). Account No. 10801 is passive, account No. 10901 is active.
In the credit of account No. 10801 the amounts of profit left by decision are entered annual meeting shareholders (participants) at the disposal of the credit institution (except for amounts sent to the reserve fund), dividends not claimed by shareholders within the period established by the legislation of the Russian Federation, the difference between the amount by which the authorized capital is reduced in connection with the repayment of a loss and the amount of the repaid loss, as well as, in appropriate cases, the amount of additional capital.
In the debit of account No. 10801, amounts are written off when retained earnings are directed to:
to increase the authorized capital;
to replenish the reserve fund;
to pay off losses;
for the payment of dividends (distributed part of the profit between participants);
for other purposes in accordance with the legislation of the Russian Federation.
Account No. 10901 takes into account the loss of a credit institution reflected in the annual accounting (financial) statements for the corresponding year, before it is covered in accordance with the legislation of the Russian Federation, as well as with regulations of the Bank of Russia.
The debit of account No. 10901 reflects the amount of loss approved by the annual meeting of shareholders (participants) in correspondence with the account for accounting for the loss of the previous year.
In the credit of account No. 10901, the repaid amounts of the loss are reflected in correspondence with the accounts for accounting for sources of additional capital, reserve fund, retained earnings, last year’s profit, and authorized capital.
The credit of account No. 10801 (No. 10901) reflects the excess of the cost of subsequent resale of own shares (shares) over the cost of repurchase (purchase) of these shares (shares) in correspondence with the account for accounting for cash and for accounting for settlements with other creditors. The debit of account No. 10801 (No. 10901) reflects the excess of the cost of repurchase (purchase) of shares (shares) over the cost of subsequent resale of these shares (shares) in correspondence with the account for accounting for the credit institution's own shares of the authorized capital (shares).
The credit of account No. 10801 (No. 10901) reflects the excess of the par value of shares (shares) over the cost of repurchase (acquisition) of shares (shares) upon cancellation of the repurchased (acquired) own shares (shares) in correspondence with the account for accounting for the credit institution's own shares of the charter capital (shares). The debit of account No. 10801 (No. 10901) reflects the excess of the cost of repurchase (purchase) of shares (stakes) over the nominal value of shares (stakes) upon cancellation of the repurchased (acquired) own shares (stakes) in correspondence with the account for accounting of the credit institution's own shares of the authorized share. capital (shares).
Accounts No. 10801 and No. 10901 also carry out accounting records related to the correction of identified significant errors of previous years.
The procedure for maintaining analytical accounting on accounts for retained earnings and uncovered losses is determined in the accounting policy of the credit institution.
Account No. 111 “Dividends (distribution of part of the profit between participants”
1.6. The purpose of the account is to record the amounts of accrued dividends (the distributed part of the profit between participants). The account is active.
The debit of account No. 11101 reflects the amounts of accrued interim dividends and dividends accrued by decision of the annual meeting of shareholders (participants) (distributed part of the profit between participants), in correspondence with the account for accounting settlements with shareholders (participants) for dividends (distributed part of profit between participants ).
In the credit of account No. 11101, the amounts of accrued interim dividends and dividends accrued by decision of the annual meeting of shareholders (participants) (distributed part of the profit between participants) are written off in correspondence with the account for accounting for retained earnings after the decision of the annual meeting of shareholders (participants) on payment (announcement ) dividends (distribution of part of the profit between participants).
The procedure for maintaining analytical accounting is determined by the credit institution.
Section 2. Cash and precious metals
2.1. First-order balance sheet account No. 202 “Cash and checks (including traveler’s checks), the nominal value of which is indicated in foreign currency” includes second-order accounts intended to record the availability and movement of cash in rubles and foreign currency owned by a credit institution and checks (including traveler's checks), the nominal value of which is indicated in foreign currency. Accounts are active.
Transactions with cash foreign currency and checks (including traveler's checks), the nominal value of which is indicated in foreign currency, are entitled to be carried out by credit organizations that have a license from the Bank of Russia to conduct transactions in foreign currency.
Credit organizations carry out cash transactions and carry out their accounting in accordance with the legislation of the Russian Federation, as well as with the regulations of the Bank of Russia that regulate general order use of cash, maintaining cash transactions, as well as operations on purchase and sale transactions by legal entities and individuals of foreign currency, rules for transportation, storage of funds, determination of signs of solvency and rules for the exchange of banknotes and coins of the Bank of Russia.
Cash foreign currency and checks (including traveler's checks), the nominal value of which is indicated in foreign currency, are reflected in analytical accounting in double terms: in foreign currency at its nominal value and in rubles at the official exchange rate.
In synthetic accounting, these transactions are reflected only in rubles.
Account No. 20202 “Cash desk of credit institutions”
2.2. The purpose of the account is to record cash in rubles and foreign currency held in the operating cash desk of a credit institution (branch) and individual internal structural divisions.
The debit of the account reflects the receipt of cash in rubles and foreign currency for transactions in accordance with the regulations of the Bank of Russia.
The credit of the account reflects the write-off of cash in rubles and foreign currency for transactions in accordance with the regulations of the Bank of Russia.
In analytical accounting, separate personal accounts are maintained: for the operating cash desk of a credit organization (branch), for individual internal structural divisions and for storage of valuables, as well as for types of currencies, for accounting for cash issued for cash transactions in the post-operation period, on weekends , non-working holidays.
Account No. 20203 “Checks (including traveler’s checks), the nominal value of which is indicated in foreign currency”
2.3. The purpose of the account is to record checks belonging to a credit institution (including traveler's checks), the nominal value of which is indicated in foreign currency.
The debit of the account reflects the nominal value of checks (including traveler's checks) in foreign currency purchased (paid) by a credit institution (including from individuals), in correspondence with correspondent accounts of the credit institution, bank accounts of clients, cash register accounts and other accounts.
The credit of the account reflects the face value of checks (including traveler's checks) in foreign currency sold by a credit institution in correspondence with clients' bank accounts, correspondent accounts, an account for registering cash, an account for accounting for sent checks (including traveler's checks), the nominal value of which is indicated in foreign currency, an account for accounting for funds in transit and other accounts.
In analytical accounting, separate personal accounts are maintained for types of checks (including traveler's checks), the nominal value of which is indicated in foreign currency, and types of foreign currencies.
Account No. 20208 “Cash in ATMs and payment terminals”
2.4. The purpose of the account is to record cash in rubles and foreign currency located in ATMs and payment terminals, and transactions performed using these funds.
The debit of the account reflects:
cash deposited when loading into ATMs in correspondence with the account for registering the cash register, with the account for accounting for funds in transit, with the accounts for accounting for incomplete transfers and settlements of the credit institution;
cash deposited by clients into ATMs and payment terminals in correspondence with accounts for accounting for unfinished settlements with payment infrastructure service operators and money transfer operators, with bank accounts of clients, with an account for accounting for funds for settlements by checks, prepaid cards and electronic transfers funds using an electronic means of payment, with an account for accounting settlements for money transfers and in established cases with other accounts.
The account credit reflects:
cash issued from ATMs in correspondence with accounts for accounting for unfinished settlements with payment infrastructure service operators and money transfer operators, with bank accounts of clients, with an account for accounting for funds for settlements by checks, prepaid cards and electronic money transfers using electronic means of payment and, in specified cases, with other accounts;
cash withdrawn from ATMs and payment terminals in correspondence with the account for registering the cash register, with accounts for accounting for unfinished transfers and settlements of the credit institution.
In analytical accounting, separate personal accounts are maintained for each ATM and payment terminal owned by the credit institution and for the types of currencies.
Account No. 20209 “Cash in transit”
2.5. The purpose of the account is to record cash in rubles and foreign currency sent from the cash desk of a credit organization (branch, internal structural unit) to other credit organizations (branches, internal structural units), its branches and internal structural units, for loading ATMs handed over to the unit Bank of Russia before they are credited to the correspondent account of a credit institution and in other cases established by regulations of the Bank of Russia.
The same account records cash sent from domestic structural divisions credit organization and in other cases established by regulations of the Bank of Russia, to the cash desk of the credit organization (branch).
The debit of the account reflects the amounts of cash sent in the above cases in correspondence with the account for recording the cash register, as well as the amount of cash collected the day before and not counted in correspondence with the account for recording collected cash.
On the credit of the account, amounts are written off when funds are received for their intended purpose, credited to a correspondent or other account of a credit organization.
The procedure for maintaining analytical accounting is determined by the credit institution. At the same time, analytical accounting should provide information on each recipient to whom cash was sent, on cash sent to load ATMs, and by type of currency.
Account No. 20210 “Checks (including traveler’s checks), the nominal value of which is indicated in foreign currency, in transit”
2.6. The purpose of the account is to record paid checks (including traveler's checks), the nominal value of which is indicated in foreign currency, sent to other credit institutions, non-resident banks, foreign banks(hereinafter referred to as banks) or branches of their credit institution.
The account is maintained with the bank that sends checks (including traveler's checks), the nominal value of which is indicated in foreign currency.
The debit of the account reflects the amounts of checks (including traveler's checks), the nominal value of which is indicated in foreign currency, sent to other banks or branches of their credit institution for payment or commission, in correspondence with the account for accounting checks (including traveler's checks ), the nominal value of which is indicated in foreign currency.
On the account credit, the amounts of sent checks (including traveler's checks), the nominal value of which is indicated in foreign currency, are written off after receiving documents confirming their receipt by the receiving bank, as well as in the event that the bank does not accept the checks for payment based on its message with the attachment returned, unpaid checks in correspondence with the accounts of correspondent banks or branches of their credit institution.
In analytical accounting, separate personal accounts are maintained for each bank, branch of a credit institution to which checks (including traveler's checks) were sent, the nominal value of which is indicated in foreign currency, and by type of foreign currency.
Precious metals and natural precious stones Account No. 203 “Precious metals”
2.7. Account No. 203 records transactions with precious metals in physical form. Accounts No. 20302, No. 20303, No. 20305, No. 20308, No. 20311, No. 20312, No. 20315 – No. 20320 are active, accounts No. 20309, No. 20310, No. 20313, No. 20314 and No. 20321 are passive.
Operations with precious metals in physical form may be carried out by credit institutions that have a license or permission from the Bank of Russia to carry out operations with them.
Credit organizations carry out transactions with precious metals and carry out their accounting in accordance with the legislation of the Russian Federation, as well as with the regulations of the Bank of Russia.
Transactions with precious metals are reflected in the balance sheet of a credit institution and on off-balance sheet accounts in rubles at prices for precious metals accepted for accounting purposes and valid on the date of reflection of transactions in accounting.
Analytical accounting of transactions with precious metals is carried out by type of precious metals (gold, platinum, silver and other metals) in accounting units of pure (for gold) or ligature (for platinum and silver) mass of the metal or in double valuation (in rubles and accounting units of net or ligature mass).
Accounts: No. 20302 “Gold”
2.8. The purpose of the accounts is to record precious metals located in the credit institution’s own vaults, as well as those transferred for storage to other credit institutions.
The debit of the accounts reflects the cost of precious metals purchased by the credit institution on the terms of physical delivery;
deposited into unallocated metal accounts when placed in correspondent, deposit accounts, bank accounts of clients of non-credit institutions; when repaying loans issued in precious metals, in correspondence with these accounts, as well as the amount of the positive difference from the revaluation of precious metals in correspondence with the accounts for accounting for the difference from the revaluation of precious metals.
The credit of the accounts reflects the cost of precious metals sold by the credit institution on the terms of physical delivery;
issued from impersonal metal accounts of clients when withdrawing from correspondent, deposit accounts, bank accounts of clients of non-credit organizations, when issuing loans in precious metals in physical form in correspondence with these accounts, as well as the amount of negative difference from the revaluation of precious metals in correspondence with accounts accounting for the difference from the revaluation of precious metals.
In analytical accounting, separate personal accounts are also maintained for the vaults in which bullion of precious metals is located.
Invoice No. 20305 “Precious metals on the way”
2.9. Account No. 20305 records precious metals in transit. Accounting for transactions is carried out similarly to accounting for cash in transit (account No. 20209).
2.10. The purpose of the account is to record precious metals in coins and commemorative medals.
Operations for accounting for precious metals in coins and commemorative medals are carried out on the basis of regulations of the Bank of Russia.
2.11. The purpose of the accounts is to record transactions on accounts No. 20309 – No. 20321 in accordance with the regulations of the Bank of Russia.
Account No. 204 “Natural Gems”
2.12. The purpose of the accounts is to record the presence and movement of natural precious stones owned by a credit institution.
The procedure for carrying out and types of transactions with natural precious stones, as well as the procedure for maintaining accounting records of these transactions, are established by the Bank of Russia.
Operations with natural precious stones are entitled to be carried out by credit institutions that have a general license from the Bank of Russia to carry out banking operations and an addition to the license - Permission to carry out operations with precious metals and stones.
Credit institutions carry out operations and transactions with natural precious stones with non-residents only in cases permitted by the legislation of the Russian Federation.
Transactions with natural precious stones carried out by a credit institution are reflected in the daily balance sheet on balance sheet and off-balance sheet accounts in rubles at the purchase price, while natural precious stones are recorded in separate personal accounts of the same off-balance sheet accounts in which precious metals are recorded. Accounts are active.
Account No. 20401 “Natural Gems”
2.13. The purpose of the account is to record the reserves of natural precious stones owned by the credit institution. The account cannot be used to account for natural precious stones that are in storage facilities under storage agreements with third parties, as well as jewelry made from natural precious stones.
The debit of the account reflects the availability and purchase of natural precious stones in accordance with concluded sales transactions, as well as natural precious stones transferred for storage to other credit institutions, in correspondence with accounts for accounting settlements with suppliers, correspondent account, cash register account when paying for purchased natural precious stones in cash, as well as with invoices for accounting for the shipment of natural precious stones.
The credit of the account reflects the value of natural precious stones transferred for sale in accordance with contracts and sent to other storage facilities, in correspondence with accounts for the accounting of natural precious stones transferred for sale and sent to other storage facilities.
In analytical accounting, separate personal accounts are maintained for recording natural precious stones by type, as well as those located in their own storage facilities and transferred for storage to other credit organizations.
Invoice No. 20402 “Natural precious stones transferred for sale”
2.14. The purpose of the account is to record natural precious stones transferred for sale in accordance with contracts or for supply as customer-supplied raw materials for specific orders.
The debit of the account reflects the book value of natural precious stones intended for sale under agreements in correspondence with the account for accounting for natural precious stones owned by a credit institution.
The credit of the account reflects the cost of sold natural precious stones after receiving confirming documents on the crediting of payment for sold natural precious stones in correspondence with the account for accounting settlements with buyers.
Invoice No. 20403 “Natural gems on the way”
2.15. Account No. 20403 takes into account natural gemstones in transit. Accounting for transactions is carried out similarly to accounting for cash in transit (account No. 20209).
Account No. 301 “Correspondent accounts”
3.1. Accounting for correspondent relations is carried out on first-order account No. 301 with the allocation of second-order accounts for accounting for transactions on specific correspondent accounts.
3.2. The purpose of the account is to record the funds of a credit institution and the operations carried out by it. The account is active. Transfers to credit institutions based on customer orders and business transactions are made through correspondent accounts of credit institutions opened in divisions of the Bank of Russia. Correspondent sub-accounts are opened on these same accounts for branches of credit institutions.
The debit of the account reflects funds in payment of the authorized capital of the credit organization; payments from the sale of securities;
interbank loans received and returned; received funds for crediting to clients’ bank accounts, to a bank account for payment identification, to deposits of individuals, to deposits of legal entities; the amount of receipts for cash deposited at the Bank of Russia divisions; amounts of unknown purpose, which at the time of receipt cannot be posted to other balance sheet accounts; repaid loans by clients of other credit institutions; receipts from other correspondent accounts, return of required reserves in cases established by the Bank of Russia, as well as receipts from financial and economic transactions.
The credit of the account reflects funds written off according to the orders of clients from their bank accounts, from the bank account to identify the payment; issued interbank loans and repaid interbank loans; transfers of funds for the purchase of securities (including by order of the client); transfers of funds for the purchase of foreign currency (including by order of the client); transfer of amounts of unknown purpose; receiving cash; transfers of funds to pay taxes, to extra-budgetary and other funds, to required reserves, to pay interest and commissions, to other correspondent accounts, as well as for financial and economic transactions.
Operations by correspondent account are reflected in correspondence with the corresponding accounts and are carried out based on the cash balance, as well as taking into account the value of the intraday credit limit and overnight credit established for the correspondent account.
Account No. 30104 “Correspondent accounts of settlement non-bank credit institutions”
3.3. The purpose of the account is to record the funds of settlement non-bank credit organizations and settlement transactions carried out within these funds in the prescribed manner. The account is active.
The account is opened on the balance sheet of a settlement non-bank credit organization (hereinafter referred to as the settlement NPO).
The debit of the account reflects the amounts of funds received from settlement participants when they deposited funds in the settlement non-profit organization;
received from participants when they repay the loan and pay interest to the settlement NPO; received from participants when paying for the services of a settlement non-profit organization; received from other financial and economic transactions.
The credit of the account reflects the amounts of funds transferred to settlement participants when they withdraw funds from the settlement NPO;
listed for other financial and economic transactions; issued in cash to the settlement NPO for the payment of employee benefits, for travel expenses and other current economic needs in accordance with the legislation of the Russian Federation and for replenishing the operating cash desk if cash service clients are permitted by a settlement non-profit organization with a license from the Bank of Russia.
The debit balance on balance sheet account No. 30104 in the balance sheet of the settlement NPO must be equal to the credit balance on the personal account of this settlement NPO on balance sheet account No. 30103 in the balance sheet of the Bank of Russia.
Transactions on a correspondent account are reflected in correspondence with the corresponding accounts. In analytical accounting, one personal account is maintained.
3.4. The purpose of the account is to record funds by settlement centers of payment systems that carry out money transfers for transactions of payment system participants, including transactions of credit institutions - participants of payment systems with the Bank of Russia, carried out at organized auctions. The account is active.
3.5. The purpose of the account is to record transactions on correspondent relations of credit institutions (correspondent banks with correspondent banks). The account is passive.
A correspondent account opened at a correspondent bank for a correspondent bank is a “LORO” account.
The credit of the account reflects the amounts of money transfers credited to the correspondent account of the respondent bank, in correspondence with bank accounts of clients, a correspondent account with the Bank of Russia, correspondent accounts in other credit institutions, an account for recording unfinished transfers of funds written off from bank accounts of clients , an account for accounting for incomplete transfers and settlements of a credit organization, an account for accounting for incomplete transfers and settlements on clients’ bank accounts when making payments through divisions of the Bank of Russia, an account for accounting for incomplete settlements with payment infrastructure service operators and money transfer operators, an account for accounting unfinished transfers received from payment systems and to correspondent accounts, accounts for recording intra-bank claims and obligations, other accounts in accordance with the purpose of the payment, the recipient of which is the respondent bank or the sender of which is the correspondent bank; the amount of cash credited to the correspondent account, in correspondence with the account for registering cash, with the account for accounting for collected cash.
The debit of the account reflects the amounts of money transfers transferred from the correspondent account of the respondent bank, in correspondence with bank accounts of clients, a correspondent account with the Bank of Russia, correspondent accounts in other credit institutions, an account for recording unfinished transfers of funds written off from bank accounts of clients , an account for accounting for incomplete transfers and settlements of a credit organization, an account for accounting for incomplete transfers and settlements on clients’ bank accounts when making payments through divisions of the Bank of Russia, an account for accounting for incomplete settlements with payment infrastructure service operators and money transfer operators, an account for accounting unfinished transfers received from payment systems and to correspondent accounts, accounts for recording intra-bank claims and obligations, other accounts in accordance with the purpose of the payment, the recipient of which is the correspondent bank or the sender of which is the correspondent bank; the amount of cash issued in correspondence with the account for registering cash, the account for accounting for cash in transit.
In analytical accounting, personal accounts are maintained for each correspondent account opened on the basis of an agreement with the correspondent bank.
Account No. 30110 “Correspondent accounts in correspondent credit institutions”
3.6. The purpose of the account is to record transactions on correspondent relations of credit institutions (correspondent banks with correspondent banks). The account is active.
The correspondent account, which reflects transactions in the balance sheet of the respondent bank under a correspondent account opened with the correspondent bank, is a “NOSTRO” account.
The debit of the account reflects the amounts of money transfers credited by the respondent bank to the correspondent account, in correspondence with clients’ bank accounts, with bank account for payment identification, a correspondent account with the Bank of Russia, correspondent accounts with other credit institutions, an account for accounting for pending transfers of funds written off from clients’ bank accounts, an account for accounting for pending transfers and settlements of a credit organization, an account for accounting for incomplete transfers and settlements with bank accounts customer accounts when making settlements through divisions of the Bank of Russia, an account for recording pending settlements with payment infrastructure service operators and money transfer operators, an account for recording pending transfers received from payment systems and to correspondent accounts, accounts for recording intrabank claims and obligations, other accounts in accordance with the purpose of the payment, the recipient of which is the correspondent bank or the sender of which is the respondent bank;
the amount of cash received in correspondence with the account for registering cash, the account for accounting for cash at ATMs and payment terminals, the account for accounting for cash in transit.
The credit of the account reflects the amounts of money transfers transferred by the respondent bank from the correspondent account, in correspondence with bank accounts of clients, with a bank account for identification of payment, a correspondent account with the Bank of Russia, correspondent accounts of other credit organizations, an account for recording unfinished money transfers written off from clients' bank accounts, an account for recording incomplete transfers and settlements of a credit institution, an account for accounting for incomplete transfers and settlements on clients' bank accounts when making payments through divisions of the Bank of Russia, an account for accounting for incomplete settlements with payment infrastructure service operators and transfer operators funds, an account for recording incomplete transfers received from payment systems and to correspondent accounts, accounts for recording intra-bank claims and obligations, other accounts in accordance with the purpose of the payment, the recipient of which is the correspondent bank or the sender of which is the correspondent bank;
the amount of cash issued in correspondence with the account for registering cash, the account for accounting for cash in transit.
In analytical accounting, personal accounts are maintained for each correspondent account opened on the basis of an agreement with a correspondent bank.
Account No. 30111 “Correspondent accounts of non-resident banks”
3.7. The purpose of the account is to record funds owned by non-resident banks and listed in accounts opened with credit institutions in accordance with the legislation of the Russian Federation, as well as with regulations of the Bank of Russia. The account is passive.
In analytical accounting, personal accounts are maintained for each non-resident bank, by type of currency.
Account No. 30114 “Correspondent accounts in non-resident banks”
3.8. The purpose of the account is to record funds owned by a credit institution and held in accounts opened with non-resident banks. The account is active.
Transactions on the account are reflected in accordance with the currency legislation of the Russian Federation and regulations of the Bank of Russia.
In analytical accounting, personal accounts are maintained for each non-resident bank, by type of currency, as well as by intended purpose, if this is provided for in agreements with non-resident banks.
3.9. The purpose of the accounts is to record transactions on correspondent relations of credit institutions. Accounts No. 30116 and No. 30117 are passive, accounts No. 30118 and No. 30119 are active.
The debit of accounts No. 30118 and No. 30119 reflects the cost of precious metals purchased by a credit institution and credited to customer accounts without physical delivery; the value of precious metals sent in physical form to support the correspondent account, interest received in precious metals, forward premiums, swap premiums in correspondence with the corresponding accounts.
The credit of accounts No. 30118 and No. 30119 reflects the cost of precious metals sold by a credit institution, written off from customer accounts without physical delivery; the cost of precious metals received in physical form when funds were written off from a correspondent account, interest paid in precious metals, forward premiums, swap premiums in correspondence with the corresponding accounts.
Transactions on accounts No. 30116 and No. 30117 are reflected in the opposite order to the accounting of transactions carried out on correspondent accounts in credit institutions.
Account transactions are recorded in accordance with the regulations of the Bank of Russia. Transactions are carried out within the limits of the account balance.
In analytical accounting, accounts are maintained for each correspondent bank.
3.10. The purpose of the accounts is to record funds owned by non-resident banks and listed in accounts opened with credit institutions in the currency of the Russian Federation. Transactions on accounts are carried out in accordance with the currency legislation of the Russian Federation and regulations of the Bank of Russia. Accounts are passive.
Account No. 30125 “Correspondent accounts of non-bank credit institutions carrying out deposit and credit operations”
3.11. The purpose of the account is to record funds, operations and transactions by a non-bank credit organization carrying out deposit and credit operations (hereinafter referred to as NDKO). The account is active.
Operations on the account are carried out in accordance with the requirements of the legislation of the Russian Federation within the framework of activities determined by the license of the Bank of Russia to carry out banking operations, and the regulatory act of the Bank of Russia on the specifics of prudential regulation of the activities of non-bank credit institutions carrying out deposit and credit operations, and other regulatory acts of the Bank of Russia .
The debit of the account reflects the following amounts:
received from legal entities as deposits, in repayment of loans and interest on loans provided and other transactions;
proceeds from the sale of foreign currency;
other funds raised under transactions permitted by the license;
received from other operations related to financial and economic activities.
The following amounts are debited from the account credit:
deposits, interest on them and other funds returned to legal entities;
NDCOs directed to repay received loans and return other funds raised;
directed to the acquisition of securities, the purchase of foreign currency and the implementation of transactions permitted by the license;
transferred for other financial and economic transactions.
Transactions carried out on the correspondent account of NDKO in a division of the Bank of Russia are reflected in the correspondent account in NDKO on the basis of an extract from the correspondent account of NDKO in the Bank of Russia on the same calendar date. The balance of funds in the correspondent account with NDKO must be equal to the balance indicated in the extract from the correspondent account of NDKO with the Bank of Russia.
In analytical accounting, one personal account is maintained.
3.12. The purpose of the accounts is to record the movement of required reserves of a credit organization deposited with the Bank of Russia. Accounts are active.
The procedure for depositing required reserves is established by regulations of the Bank of Russia. Accounting for required reserves is carried out in the currency of the Russian Federation. Accounts for accounting for required reserves are opened only in the balance sheet of the head office of the credit institution.
The debit of the accounts reflects the amounts of transfers of funds made by the credit organization to the division of the Bank of Russia, and the amounts of offset between due payments based on the results of regulation on these accounts.
The credit of accounts reflects the amounts of money transfers returned by a division of the Bank of Russia to the correspondent account of a credit organization with the Bank of Russia, and the amounts of offset between due payments based on the results of regulation on these accounts.
In analytical accounting, one personal account is maintained for each account.
Account No. 30208 “Savings accounts of credit institutions when issuing shares”
3.13. The purpose of the account is to record funds received as payment for shares issued by a credit institution. The account is active.
A savings account is opened by the issuing credit organization after registration of the issue of shares (prospectus) at the place where the correspondent account is maintained in a structural unit of the Bank of Russia.
Funds are kept in the savings account and accounted for until the report on the results of the share issue is registered.
The debit of the account reflects the amounts of funds transferred in payment for shares:
in a non-cash manner to a savings account in correspondence with the account for recording settlements with other creditors on the personal accounts of buyers of shares;
in the case of payment for shares in cash, funds from accrued but unpaid dividends in the event of their capitalization, funds written off on the orders of clients from their bank or correspondent accounts opened with a given credit institution, in correspondence with the correspondent account of the credit institution with the Bank of Russia.
The following amounts are debited from the account credit:
after registering the report on the results of the issue, when these funds are credited to the correspondent account of the issuing credit organization with the Bank of Russia, simultaneously with their entry into the authorized capital of the credit organization created in the form of a joint-stock company, in correspondence with this correspondent account;
in the event that the issue of securities is declared invalid or the agreement for the purchase and sale of shares is terminated during the subscription period, when the funds are returned to the persons who contributed them during the placement of shares, in correspondence with the account for recording settlements with other creditors on the personal accounts of the buyers of shares.
In analytical accounting, one personal account is maintained in rubles.
Account No. 30210 “Accounts of credit institutions (branches) for cash services of structural divisions”
3.14. The purpose of the account is to record funds transferred from a correspondent account (correspondent subaccount) to support the cash registers of structural divisions of a credit institution (branches, additional offices, credit and cash offices) that do not have correspondent subaccounts in divisions of the Bank of Russia. The account is active.
The debit of the account reflects the amounts transferred to support the cash desk of the structural divisions of the credit organization in correspondence with the correspondent account (correspondent subaccount).
Credit accounts are written off:
the amount of cash received by the additional office or credit and cash office in correspondence with the cash register account;
the amount of cash received by the branch in correspondence with the account for recording intrabank claims and obligations;
amounts returned in cases of non-receipt by a branch, additional office or credit and cash office of cash in correspondence with a correspondent account (sub-account).
Analytical accounting is carried out in the context of accounts opened in the divisions of the Bank of Russia for cash services of structural divisions of credit institutions.
Account No. 30211 “Funds transferred in accordance with reserve requirements of authorized bodies of other countries”
The purpose of the account is to account for cash flows 3.15.
a foreign branch of a credit institution that fulfills reserve requirements in the manner and according to the standards established by the authorized bodies of the countries where this branch is located. The account is active.
The debit of the account reflects the amounts of funds transferred by the foreign branch in accordance with reserve requirements, the amount of offset between due payments based on the results of regulation on the specified account.
The credit of the account reflects the amounts of funds returned authorized body the country of location of the foreign branch of the credit institution, the amount of offset between the due payments based on the results of regulation on the specified account.
Analytical accounting is determined by the credit institution.
Account No. 30213 “Security contribution of the operator of a payment system that is not a nationally significant payment system”
3.16. The purpose of the account is for the operator of a payment system that is not a nationally significant payment system to record funds (security deposit) deposited into a special account with the Bank of Russia in accordance with Federal Law No. 86-FZ of July 10, 2002. The account is active.
The procedure for maintaining analytical accounting is determined by the credit institution. At the same time, analytical accounting should provide information on each payment system that is not a nationally significant payment system, the operator of which is a credit institution.
Account No. 30215 “Contributions to the guarantee fund of the payment system”
3.17. The purpose of the account is to account for the participant in the payment system of funds (guarantee contributions) contributed to the guarantee fund of the payment system in accordance with the Federal Law of June 27, 2011 No. 161-FZ “On the National Payment System” (Collected Legislation of the Russian Federation, 2011, No. 27 , Art. 3872; 2012, No. 53, Art. 7592; 2013, No. 27, Art. 3477; No. 30, Art. 4084; No. 52, Art. 6968; 2014, No. 19, Art. 2315, Art. 2317; No. 43, Article 5803; 2015, No. 1, Article 8, Article 14; 2016, No. 27, Article 4221, Article 4223) (hereinafter referred to as Federal Law of June 27, 2011 No. 161-FZ). The account is active.
At the same time, analytical accounting must provide information on each bank account to which funds are transferred.
Account No. 30218 “Payment clearing results”
3.18. The purpose of the account is to record in a credit institution that, in accordance with Federal Law dated June 27, 2011 No. 161-FZ, functions as an operator of payment infrastructure services, the amounts of orders of payment system participants included in payment clearing positions, and their execution.
Analytical accounting should provide information on each order of the payment system participants, as well as on the amounts of the guarantee fund and (or) the loan provided to ensure the fulfillment of the obligations of the payment system participants.
Account No. 30219 “Guarantee Fund of the Payment System”
3.19. The purpose of the account is to record in separate bank accounts opened in accordance with Federal Law No. 161-FZ of June 27, 2011, funds from the payment system guarantee fund. The account is passive.
Analytical accounting is maintained on personal accounts for each bank account opened on the basis of a bank account agreement.
Account No. 30220 “Unfinished transfers of funds written off from clients’ bank accounts”
3.20. The purpose of the account is to record in the credit institution (branch) - the sender of the amounts of money transfers debited from customer accounts, but not transferred on the same day for the intended purpose (except for those subject to transfer through divisions of the Bank of Russia). The account is passive.
The credit of the account reflects the amounts of money transfers written off from customer accounts, including from a bank account to identify the payment, as well as from correspondent accounts (sub-accounts) of other credit institutions (their branches).
The debit of the account reflects the amounts of transferred funds transfers in correspondence with correspondent accounts (sub-accounts) of credit institutions (branches) - recipients or with an account for accounting for pending settlements with payment infrastructure service operators and money transfer operators, accounts for accounting for intra-bank claims and obligations on client transfers, with clients’ bank accounts in accordance with the purpose of the payment.
The procedure for analytical accounting is determined by the credit institution.
At the same time, analytical accounting should provide information about each transfer by recipient.
3.21. The purpose of the account is to record incomplete transfers and settlements for the credit institution’s own payments, including transactions related to cash transfers between credit institutions. Account No. 30221 is active, account No. 30222 is passive.
The credit accounts reflect:
the amount of money transfers upon receipt of confirmation of the transfer of amounts for the intended purpose in correspondence with correspondent accounts (sub-accounts) and other accounts in accordance with the purpose of the payment;
amounts of cash belonging to other credit institutions, including those received upon withdrawal from ATMs, payment terminals and other software and hardware belonging to them, in correspondence with the cash register account;
amounts of cash loaded by another credit institution into ATMs and other software and hardware belonging to the credit institution, in correspondence with the account for recording cash in ATMs and payment terminals;
the amount of money transfers received from other credit institutions, including operations related to servicing their ATMs, payment terminals and other software and hardware, in correspondence with a correspondent account (sub-account).
The debit of the accounts reflects:
the amount of money transfers in correspondence with correspondent accounts (sub-accounts) from which they were written off, in the event of failure to receive notification of the transfer for its intended purpose on the same day;
amounts of cash loaded into ATMs and other software and hardware belonging to other credit institutions, in correspondence with the cash register account, with the account for cash in transit;
amounts of cash withdrawn by another credit institution from ATMs, payment terminals and other software and hardware belonging to the credit institution, in correspondence with the account for accounting for funds in ATMs and payment terminals;
the amount of money transfers transferred to other credit institutions, including for operations related to servicing ATMs, payment terminals and other software and hardware owned by the credit institution, in correspondence with the correspondent account (sub-account).
The procedure for analytical accounting is determined by the credit institution.
At the same time, analytical accounting must provide information about each transaction and each transfer (transfers).
3.22. The purpose of the account is to record in the credit institution (branch) - the sender the amounts of money transfers debited from customer accounts, but not transferred on the same day for their intended purpose through divisions of the Bank of Russia, as well as the amounts of transfers credited to the correspondent account (sub-account) of the credit institution (branch) in the Bank of Russia, but not credited (listed) on the same day as intended.
The account is passive.
The account credit reflects:
amounts of money transfers written off from customer accounts, including from a bank account for payment identification, as well as from correspondent accounts (sub-accounts) of other credit institutions (their branches);
transfer amounts credited to a correspondent account (sub-account) with the Bank of Russia, but not credited (transferred) on the same day for their intended purpose.
The debit of the account reflects:
amounts of money transfers transferred from a correspondent account (sub-account) in a branch of the Bank of Russia;
transfer amounts credited (transferred) for their intended purpose, in correspondence with the accounts of clients of a given credit institution (branch), with a bank account for identification of payment, with correspondent accounts (sub-accounts), with accounts for recording intrabank claims and obligations for client transfers, and with others accounts in accordance with the purpose of the payment, the recipient of which is the credit institution itself.
The procedure for analytical accounting is determined by the credit institution.
At the same time, analytical accounting should provide information about each transfer.
Account No. 30224 “Funds of authorized banks deposited with the Bank of Russia”
3.23. The purpose of the account is to record funds deposited with the Bank of Russia by authorized banks that have permission to open and maintain special type “C” accounts. The account is active.
Depositing funds by authorized banks is carried out in the manner prescribed by regulations of the Bank of Russia.
The debit of the account reflects funds transferred for deposit to the Bank of Russia in correspondence with the correspondent account.
The credit of the account reflects the funds returned by the Bank of Russia after the expiration of the deposit period in correspondence with the correspondent account.
Account No. 30227 “Customer funds reserved for foreign exchange transactions”
3.24. The purpose of the account is to record transactions with clients for deposits and returns, including early returns, of reservation amounts for foreign exchange transactions. The account is passive.
Transactions with clients for the deposit and return, including early return, of reserve amounts for currency transactions are reflected in compliance with the currency legislation of the Russian Federation and acts of currency regulatory authorities.
The credit of the account reflects the amounts received from clients to deposit reserve amounts for foreign exchange transactions in correspondence with client accounts.
The debit of the account reflects amounts returned to customer accounts, in correspondence with customer accounts, and with a correspondent account.
Analytical accounting is maintained on personal accounts opened for each client and for each application for payment of the reservation amount.
Account No. 30228 “Reservation amounts for foreign exchange transactions transferred to the Bank of Russia”
3.25. The purpose of the account is to record transactions for depositing and returning, including early return, reserve amounts for foreign exchange transactions transferred to the Bank of Russia. The account is active.
Operations for depositing and returning, including early return, reserve amounts for currency transactions are reflected in compliance with the currency legislation of the Russian Federation and acts of currency regulatory authorities.
The debit of the account reflects the reserve amounts for currency transactions transferred to the Bank of Russia in correspondence with the correspondent account.
The credit of the account reflects the reserve amounts for foreign exchange transactions returned by the Bank of Russia in correspondence with the correspondent account.
In analytical accounting, one personal account is maintained.
Account No. 30230 “Special bank accounts of non-resident banks in the currency of the Russian Federation”
3.26. The purpose of the account is to record funds and settlements in the currency of the Russian Federation of non-resident banks in accordance with the currency legislation of the Russian Federation and regulations of the Bank of Russia. The account is passive.
In analytical accounting, personal accounts in rubles are maintained for each non-resident bank.
Account No. 30231 “Accounts of non-resident banks in the currency of the Russian Federation”
3.27. The purpose of the account is to record funds and settlements in the currency of the Russian Federation of non-resident banks, carried out in accordance with the currency legislation of the Russian Federation and regulations of the Bank of Russia without the use of special bank accounts. The account is passive.
In analytical accounting, personal accounts in rubles are maintained for each non-resident bank.
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ABOUT THE CHART OF ACCOUNTS FOR CREDIT INSTITUTIONS AND THE PROCEDURE FOR ITS APPLICATION
CHART OF ACCOUNTS FOR CREDIT INSTITUTIONS AND THE PROCEDURE FOR ITS APPLICATION
Chart of accounts for credit institutions
Appendix 1. Scheme for designating personal accounts and their numbering (for main accounts)
Appendix 2. The procedure for applying the chart of accounts for credit institutions when maintaining accounting records in additional offices of credit institutions (branches)
Appendix 3. List of accounts whose transactions are subject to additional control
Appendix 4. Statement of account balances of a credit institution
Appendix 5. Turnover statement of accounts of a credit organization
Appendix 6. Grouping of accounting accounts for drawing up a balance sheet of a credit institution
Appendix 7. The procedure for applying the chart of accounts for credit institutions when reflecting lease transactions, including financial lease (leasing) in accounting
Appendix 8. The procedure for applying the chart of accounts for credit organizations when reflecting investments in securities and transactions with securities in accounting
Appendix 9. The procedure for applying the chart of accounts for credit institutions when reflecting in accounting transactions related to the implementation by credit institutions of transactions to acquire the right to demand from third parties the fulfillment of obligations in cash
Appendix 10. Grouping of accounting accounts for compiling a statement of turnover
to reflect events after reporting date
Appendix 11. Grouping of accounting accounts for compiling a consolidated statement of turnover to reflect events after the reporting date
REGULATIONS OF THE BANK OF RUSSIA ON ACCOUNTING
ON THE PROCEDURE FOR DETERMINING INCOME, EXPENSES AND OTHER TOTAL INCOME OF CREDIT INSTITUTIONS
INDUSTRY STANDARD FOR ACCOUNTING HEDGING BY CREDIT INSTITUTIONS
INDUSTRY STANDARD OF ACCOUNTING BY CREDIT INSTITUTIONS OF OPERATIONS RELATED TO THE MEETING OF RESERVE REQUIREMENTS
CLARIFICATION ON THE ISSUE RELATED TO THE APPLICATION OF BANK OF RUSSIA REGULATIONS DATED 07/16/2012 No. 385-P “ON THE RULES FOR ACCOUNTING IN CREDIT INSTITUTIONS LOCATED IN THE TERRITORY OF THE RUSSIAN FEDERATION” IN PART OF QC DIGGING BY CREDIT ORGANIZATIONS OF SPECIAL BANK ACCOUNTS FOR MANAGEMENT ORGANIZATIONS TO ACCOUNT THE FUND MONEY OVERHAUL OF PREMISES OWNERS DUE TO CHANGES IN THE LEGISLATION OF THE RUSSIAN FEDERATION
EXPLANATIONS ABOUT THE PROCEDURE FOR ACCOUNTING IN CREDIT INSTITUTIONS FOR FEDERAL LOAN BONDS WITH AN INDEXED NOMINAL
EXPLANATIONS ON SPECIFIC ISSUES RELATED TO THE APPLICATION OF BANK OF RUSSIA REGULATIONS No. 385-P dated July 16, 2012 “ON THE RULES FOR ACCOUNTING IN CREDIT INSTITUTIONS LOCATED IN THE TERRITORY OF THE RUSSIAN FEDERATION”
CLARIFICATION ON THE ISSUE RELATED TO REFLECTION OF NOTARIES' DEPOSITS IN ACCOUNTING
EXPLANATION ON THE ISSUE RELATED TO REFLECTION IN ACCOUNTING OF THE STATE FEES CHARGED WHEN APPEALING TO THE JUDICIAL AUTHORITIES
EXPLANATION ON THE ISSUE CONCERNING REFLECTION IN ACCOUNTING PROPERTY TRANSFERRED BY A CREDIT INSTITUTION AS SECURITY FOR PERFORMANCE OF OBLIGATIONS FOR THIRD PARTIES
CLARIFICATION ON THE ISSUE RELATED TO THE EXCLUSION, FROM JANUARY 1, 2016, FROM THE CHART OF ACCOUNTS IN CREDIT INSTITUTIONS BALANCE-UP ACCOUNTS No. 70612 “PAYMENTS FROM AFTER-TAX PROFIT”, No. 7071 2 “PAYMENTS FROM PROFIT AFTER TAXATION” (DIRECTIVE OF THE BANK OF RUSSIA DATED JUNE 4, 2015 No. 3659-U “ON AMENDMENTS TO THE REGULATIONS OF THE BANK OF RUSSIA OF JULY 16, 2012 No. 385-P “ON THE RULES OF ACCOUNTING IN CREDIT INSTITUTIONS LOCATED IN THE TERRITORY OF THE RUSSIAN FEDERATION”)
EXPLANATION ON THE ISSUE OF DETERMINING THE BALANCE ACCOUNT FOR OPENING A BANK ACCOUNT OF AN ORGANIZATION DEPENDING ON ITS FORM OF OWNERSHIP
EXPLANATIONS ON SELECTED ISSUES RELATED TO THE CANCELLATION OF CHAPTER D “DEPO ACCOUNTS” OF THE PLAN OF ACCOUNTING ACCOUNTS IN CREDIT INSTITUTIONS AND WITH THE APPLICATION OF THE BANK OF RUSSIA REGULATIONS OF 11/13/2015 No. 503-P “ON THE OPENING PROCEDURE” AND MAINTENANCE OF DEPOSITARY ACCOUNTS AND OTHER ACCOUNTS"
EXPLANATION ABOUT THE ACCOUNTING PROCEDURE FOR DEPOSITS PLACED WITH THE BANK OF RUSSIA
ANSWERS AND EXPLANATIONS OF THE DEPARTMENT OF ACCOUNTING AND REPORTING ON ISSUES RELATED TO THE APPLICATION OF BANK OF RUSSIA REGULATIONS OF 12/22/2014 No. 446-P “ON THE PROCEDURE FOR DETERMINING INCOME, EXPENSES AND OTHER COMPLETE INCOME OF THE KR UNIT ORGANIZATIONS" (HEREINAFTER referred to as BANK OF RUSSIA REGULATIONS No. 446-P)
ANSWERS AND EXPLANATIONS OF THE DEPARTMENT OF ACCOUNTING AND REPORTING ON ISSUES RELATED TO THE APPLICATION OF BANK OF RUSSIA REGULATIONS OF 12/22/2014 No. 446-P “ON THE PROCEDURE FOR DETERMINING INCOME, EXPENSES AND OTHER COMPLETE INCOME OF THE KR UNIT ORGANIZATIONS" (HEREINAFTER referred to as BANK OF RUSSIA REGULATIONS No. 446-P)
ANSWERS AND EXPLANATIONS OF THE DEPARTMENT OF ACCOUNTING AND REPORTING ON ISSUES RELATED TO THE APPLICATION OF BANK OF RUSSIA REGULATIONS OF 12/22/2014 No. 446-P “ON THE PROCEDURE FOR DETERMINING INCOME, EXPENSES AND OTHER COMPLETE INCOME OF THE KR UNIT ORGANIZATIONS" (HEREINAFTER referred to as BANK OF RUSSIA REGULATIONS No. 446-P)
ANSWERS AND EXPLANATIONS OF THE DEPARTMENT OF ACCOUNTING AND REPORTING ON ISSUES RELATED TO THE APPLICATION OF BANK OF RUSSIA REGULATIONS OF 12/22/2014 No. 446-P “ON THE PROCEDURE FOR DETERMINING INCOME, EXPENSES AND OTHER COMPLETE INCOME OF THE KR UNIT ORGANIZATIONS" (HEREINAFTER referred to as BANK OF RUSSIA REGULATIONS No. 446-P)
came into force on January 1, 2013, repealing Regulation No. 302-P. Regulation No. 385-P has been updated taking into account the changes made to it by the instruction of the Central Bank of the Russian Federation No. 2884-U dated September 26, 2012.
This provision defines the uniform legal and methodological basis for organizing and maintaining accounting records, mandatory for all credit institutions on the territory of the Russian Federation.
The following are the main tasks of bank accounting:
Generating detailed, reliable and meaningful information about the activities of a credit institution and its property status (for management, founders, as well as external users);
Accounting for everyone financial transactions carried out by the bank, the presence and movement of claims and obligations, the credit organization’s use of material and financial resources;
Identification of internal reserves to ensure the financial stability of a credit organization, prevent negative performance results, manage liquidity, etc.
The tool for forming bank balances is the chart of accounts for accounting in credit institutions. It describes the structure of all bank accounting accounts and the procedure for using them to record financial transactions.
The accounts are divided as follows:
First-order accounts, as a rule, serve to account for any enlarged group of financial transactions and are designated by a three-character digital code(for example, 202), are rarely used independently;
Second-order accounts are used to record various types of financial transactions within a larger group (for example, loans to individuals, as part of a group of credit transactions). They are represented by a five-character digital code (for example, 20202, where 202 is a first-order account, 20202 is a second-order account) and are used as part of the balance sheet for second-order accounts (bank balance sheet, 101st reporting form).
Accounts can be active, passive or not have this feature.
Balance sheets of credit institutions are formed daily. But a monthly consolidated balance sheet is provided in the form of a public reporting form (101st reporting form - balance sheet for second-order accounts).
CENTRAL BANK OF THE RUSSIAN FEDERATION
ABOUT THE PLAN OF ACCOUNTS FOR CREDIT
ORGANIZATIONS AND PROCEDURE FOR ITS APPLICATION
Chart of accounts for credit institutions
Basic concepts and notations:
A - active account;
P - passive account;
SB - Public Joint Stock Company "Sberbank of Russia" (hereinafter - PJSC Sberbank);
OFBU - general fund of banking management;
interbank - relating to transactions between credit institutions, as well as between credit institutions and the Bank of Russia, non-resident banks;
correspondent banks (respondent banks) - credit organizations and (or) non-resident banks that have established correspondent relations with each other.
Accounts for non-residents are specified by the word “non-resident9”; accounts without the word “non-resident9” are used to record transactions of residents.
Chapter A. Balance sheet accounts
About the new chart of accounts for accounting in credit institutions
Approved by the Bank of Russia new Plan accounts of credit institutions.
The Regulations on the Chart of Accounts for Accounting in Credit Institutions have been submitted for registration to the Ministry of Justice of Russia, which should replace the currently valid Regulations approved by the Bank of Russia on July 16, 2012 N 385-P.
In the new Chart of Accounts, in particular, Chapter D “Depo Accounts” is missing.
Keeping records in credit institutions
Credit institutions are granted the right to carry out their main activities if they have a license. The approval and registration of licenses is the responsibility of the Bank of Russia. Maintaining accounting records in institutions credit direction work is organized on the basis of Bank of Russia Regulation No. 579-P dated February 27, 2017. This document approves the current Chart of Accounts and the rules for its application. Second basic normative document is the Law of December 2, 1990 No. 395-1. It reveals the requirements for banking structures and their divisions, for credit activities, accounting procedures.
Rules and features of accounting in credit institutions
Accounting system in banking structures is aimed at streamlining the mechanism for collecting, summarizing and accumulating information about property, all types of obligations and benefits in cost measures. In Art. 40 of Law No. 395-1, the Bank of Russia has been granted the status of an institution empowered to establish and change accounting standards in credit institutions, rules for reporting and application of the Chart of Accounts.
Banks are provided with the formation of correspondence accounts based on double entry. To reflect transactions, account numbers of the first and second order are used; the third level of numerical designations is represented by individual personal account. All accounts are divided into active and passive; their characteristics are indicated in the Chart of Accounts.
In order to preserve information about the bank’s activities and its results, all information relating to the organization’s property assets must be reflected in the database in electronic format. This measure is designed to create conditions for storing valuable information for 5 years or more. The minimum period for storing information on electronic media is counted from the day the data is entered into the database. The accumulated information must be provided with daily access to authorized persons.
NOTE! To minimize the risk of losing valuable information, it is necessary to create backup copies of the generated databases.
Backup copies of databases must be transferred to the Bank of Russia for storage if one of the situations arises:
- the institution is prohibited by the Bank of Russia from carrying out certain operations;
- the bank is prohibited from opening new deposits for individuals and working with accounts of clients from the category of individuals;
- the threat of insolvency of the institution became the basis for the introduction of measures to prevent bankruptcy.
All credit companies are responsible for recording monetary claims under agreements with the following conditions:
- the bank does not act as a lender;
- he has an obligation to receive money from the debtor and arrange for its transfer.
IMPORTANT! Art. 42 of Law No. 395-1 establishes the rules mandatory audit of the accounting (financial) type of reporting of credit structures. Audit reports are drawn up on the basis of the procedure stated by the Law of December 30, 2008 No. 307-FZ.
In addition, the document is required to reflect clear answers to a number of mandatory questions:
- Were the mandatory standards established by the Bank of Russia met during the period under review?
- Is the system compliant? internal control and bank risk management scheme key requirements? In the context of this issue, the hierarchy of subordination of risk management departments, the applied risk management techniques and assessment of the degree of their effectiveness are studied.
FOR REFERENCE! Ready audit report is an addition to the kit financial statements and is submitted along with it to the Bank of Russia when summing up the results of the reporting year.
Due dates reporting documentation and the forms used are regulated by the Bank of Russia. When maintaining accounting records for banking structures, it is typical to reflect the full range of transactions performed on the day they were completed. Correspondence that was recorded a day earlier cannot be adjusted by that date. All changes and corrections of errors using postings must be implemented using current dates.
It is typical for banks to use the rule of including paid VAT as expenses when determining the tax base for income tax. This rate is applied instead of deductions. VAT is allowed to be taken into account in costs for the inventory category only as materials are issued from storage sites and written off. For fixed assets, personal accounts are opened broken down by depreciation groups.
Quarterly banking organizations prepare profit and loss statements. The document is drawn up in ruble equivalent in thousands. Balance forms filled out in rubles indicating kopecks. Turnover statements broken down by account are prepared for each quarter, listing amounts accurate to the penny.
The following are recognized as accounting objects in the area of work of credit institutions:
- property;
- obligations of the institution;
- business transactions.
For correct reflection Of all the results of their activities, banks must draw up a balance sheet every day. Its purpose is to carry out operational control, summing up results in the short term for internal users and creating a basis for performance analysis. It is compiled on the basis of second level accounts. When withdrawing balances on monetary resources, foreign currency must be converted into rubles.
The chart of accounts is structured into chapters:
- Chapter “A”, which contains balance-sheet type accounts (for recording actions with capital, property, cash, settlements with clients).
- Chapter “B” systematizes the accounts used to reflect trust management transactions.
- Chapter “B” contains a list of off-balance sheet accounts.
- Chapter “D” contains the accounts necessary to account for existing obligations arising from the derivative financial instrument subject to settlements and deliveries under the contract on the next day after the conclusion of the transaction or later.
Active types of accounts are used by banks to record cash in cash registers, reflect movements of property, work on issuing loans, recording accounts receivable. Passive accounts show the organization's available funds, client account balances, amounts open deposits. The amount of profit can be seen based on the results of passive accounts.
NOTE! If in the Chart of Accounts there is a dash next to the account number instead of the sign “A” (this is how active accounts are designated) or “P” (indicating a passive account), then at the end of the day there cannot be a balance on this account.
Analytics in banking structures is carried out using registers on personal accounts, broken down by statements of balances. Personal accounts must be opened for each type of funds or material assets that are subject to accounting. Created personal accounts must be registered. To do this, you can use paper journals or electronic databases. To reflect values, it is necessary to indicate the owner of the funds and their purpose in the personal accounts opened.
Personal account numbers contain the following information:
- opening date;
- reflection of the client's name;
- account identification by name and number;
- details of the agreement for opening a specific account;
- the frequency with which statements for this account should be issued;
- the date on which the account is closed;
- special notes.
Personal accounts consist of 20 characters. They designate.
On the rules of accounting in credit institutions located on the territory of the Russian Federation (as amended on July 8, 2016) (as amended on January 1, 2017) (lost force as of April 3, 2017 based on Bank of Russia Regulation No. dated February 27, 2017 579-P)
Regulations of the Bank of Russia
Bulletin of the Bank of Russia, N 56-57, 09/25/2012
Start date:
Expiration date:
On the rules of accounting in credit institutions located on the territory of the Russian Federation
CENTRAL BANK OF THE RUSSIAN FEDERATION
(as amended on July 8, 2016)
(version valid from January 1, 2017)
Lost force on April 3, 2017 based on
Regulations of the Bank of Russia dated February 27, 2017 N 579-P
____________________________________________________________________
In accordance with Article 4 of the Federal Law of July 10, 2002 N 86-FZ “On the Central Bank of the Russian Federation (Bank of Russia)” (Collected Legislation of the Russian Federation, 2002, N 28, Art. 2790; 2003, N 2, Art. 157 ; N 52, Art. 5032; 2004, N 27, Art. 2711; N 31, Art. 3233; 2005, N 25, Art. 2426; N 30, Art. 3101; 2006, N 19, Art. 2061; N 25, Art. 2648; 2007, N 1, Art. 9, Art. 10; N 10, Art. 1151; N 18, Art. 2117; 2008, N 42, Art. 4696, Art. 4699; N 44, Art. .4982; N 52, art. 6229, art. 6231; 2009, N 1, art. 25; N 29, art. 3629; N 48, art. 5731; 2010, N 45, art. 5756; 2011, N 7 , art. 907; N 27, art. 3873; N 43, art. 5973; N 48, art. 6728; 2012, N 50, art. 6954; N 53, art. 7591, art. 7607; 2013, N 11 , art. 1076; N 14, art. 1649; N 19, art. 2329; N 27, art. 3438, art. 3476, art. 3477; N 30, art. 4084; N 49, art. 6336; N 51 , Art. 6695, Art. 6699; N 52, Art. 6975; 2014, N 19, Art. 2311, Art. 2317; N 27, Art. 3634) (hereinafter referred to as Federal Law of July 10, 2002 N 86-FZ ) and the decision of the Board of Directors (minutes of the meeting of the Board of Directors dated July 13, 2012 No. 13) establishes the rules for maintaining accounting records in credit institutions located on the territory of the Russian Federation.
(Preamble as amended, put into effect on August 31, 2014 by order of the Bank of Russia dated July 17, 2014 N 3326-U.
1. Credit organizations located on the territory of the Russian Federation carry out accounting in accordance with the rules given in the Appendix to this Regulation.
2. These Regulations are subject to official publication in the "Bulletin of the Bank of Russia" and come into force on January 1, 2013.
3. From the date of entry into force of this Regulation, the following shall be declared invalid:
Chairman
Central Bank
Russian Federation
S.M. Ignatiev
Registered
at the Ministry of Justice
Russian Federation
September 3, 2012
registration N 25350
Application. Rules for maintaining accounting records in credit institutions located on the territory of the Russian Federation
Application
to the Bank of Russia Regulations
"On the rules of accounting
accounting in credit institutions,
located on the territory
Russian Federation"
dated July 16, 2012 N 385-P
Chart of accounts for accounting in credit institutions
Basic concepts and notations:
A - active account;
P - passive account;
SB - Open Joint Stock Company "Sberbank of Russia" (hereinafter - Sberbank of Russia);
OFBU - general fund of banking management;
interbank - relating to transactions between credit institutions, as well as between credit institutions and the Bank of Russia, non-resident banks;
Correspondent banks (respondent banks) are credit organizations and (or) non-resident banks that have established correspondent relations with each other.
Accounts for non-residents are specified by the word “non-resident”; accounts without the word “non-resident” are used to record transactions of residents.
Chapter A. Balance sheet accounts
On the rules of accounting in credit institutions located on the territory of the Russian Federation (as amended on July 8, 2016) (as amended on January 1, 2017) (lost force as of April 3, 2017 based on Bank of Russia Regulation No. dated February 27, 2017 579-P)
cancelled/lost force Editorial from 18.06.1999
| Name of document | DIRECTION of the Central Bank of the Russian Federation dated June 18, 1999 N 579-U "ON THE PROCEDURE FOR OPENING AND MAINTAINING ACCOUNTS OF ORGANIZATIONS FINANCED FROM THE FEDERAL BUDGET, BUDGETS OF SUBJECTS OF THE RUSSIAN FEDERATION AND LOCAL BUDGETS, FOR ACCOUNTING FUNDS, GENDER INVOLVED FROM BUSINESS AND OTHER INCOME-GENERATING ACTIVITIES, AS WELL AS ACCOUNTING FUNDS RECEIVED AT THE TEMPORARY DISPOSAL OF ORGANIZATIONS FINANCED FROM THE FEDERAL BUDGET, BUDGETS OF SUBJECTS OF THE RUSSIAN FEDERATION AND LOCAL BUDGETS IN INSTITUTIONS OF THE CENTRAL BANK OF THE RUSSIAN FEDERATION OR CREDIT ORGANIZATIONS GANIZATIONS" |
| Document type | instructions |
| Receiving authority | TSB RF |
| Document Number | 579-U |
| Acceptance date | 01.01.1970 |
| Revision date | 18.06.1999 |
| Date of registration with the Ministry of Justice | 01.01.1970 |
| Status | cancelled/lost force |
| Publication |
|
| Navigator | Notes |
DIRECTION of the Central Bank of the Russian Federation dated 06.18.99 N 579-U "ON THE PROCEDURE FOR OPENING AND MAINTAINING ACCOUNTS OF ORGANIZATIONS FINANCED FROM THE FEDERAL BUDGET, BUDGETS OF SUBJECTS OF THE RUSSIAN FEDERATION AND LOCAL BUDGETS, FOR ACCOUNTING FUNDS, GENDER INVOLVED FROM BUSINESS AND OTHER INCOME-GENERATING ACTIVITIES, AS WELL AS ACCOUNTING FUNDS RECEIVED AT THE TEMPORARY DISPOSAL OF ORGANIZATIONS FINANCED FROM THE FEDERAL BUDGET, BUDGETS OF SUBJECTS OF THE RUSSIAN FEDERATION AND LOCAL BUDGETS IN INSTITUTIONS OF THE CENTRAL BANK OF THE RUSSIAN FEDERATION OR CREDIT ORGANIZATIONS GANIZATIONS"
Upon receipt of this Directive, the bank in which the accounts of organizations financed from federal budget, on balance sheet account N 40503 “Accounts of federally owned enterprises. Non-profit organizations” notifies clients of the need to close the above-mentioned accounts in the prescribed manner.
If, after a month from the date of notification by the client, the above-mentioned accounts are not closed, the bank informs the relevant authorities Federal Treasury The Ministry of Finance of Russia and the organization that issued permission to open the account, on the failure to close accounts of amounts on orders, special funds, on accounting for other extra-budgetary funds in order to take measures to close these accounts. Operations on accounts opened before the introduction of this Directive for accounting for funds received from entrepreneurial and other income-generating activities are carried out by organizations financed from the federal budget until separate instructions from the Ministry of Finance of the Russian Federation on the timing and procedure for their closure. Bank of Russia institutions or credit organizations do not monitor the timely closure of accounts for funds received from business and other income-generating activities.
1.6. If the bank has a file of unpaid settlement documents (off-balance sheet account N 90902 " Settlement documents, not paid on time") to the accounts of an organization financed from the federal budget specified in paragraph 1.5 of this Directive (special funds, amounts on orders, other extrabudgetary funds), the closure of these accounts is carried out in the following order.
1.6.1. The bank in which the accounts of an organization financed from the federal budget are closed, specified in paragraph 1.5 of this Directive (special funds, amounts on orders, other extra-budgetary funds), within three days after receiving the application for closing the account, notifies the creditors whose payment documents are in the file cabinet unpaid settlement documents (off-balance sheet account N 90902) to the specified accounts for payments presented for write-off in an indisputable (non-acceptance) manner, on the closure of the specified debtor's account (termination of the bank account agreement) with a proposal to revoke, upon a written application of the creditor, the payment documents presented to the account for presentation claims for collection against another account of the debtor.
Payment documents of the organization itself, located in the file cabinet of unpaid payment documents (off-balance sheet account N 90902), are recalled by the organization financed from the federal budget in the prescribed manner.
After a month has passed from the date of receipt of an application to close an account from an organization financed from the federal budget, if the payment documents are not recalled by the collector or account owner, the bank returns the unrevoked payment documents to the collector or account owner and the account is closed in the prescribed manner.
1.7. If there are no funds in the correspondent account, the credit institution notifies the organization financed from the federal budget about the closure of the accounts specified in paragraph 1.5 of this Directive (special funds, amounts on orders, other extra-budgetary funds), and the placement of the organization’s payment order to transfer the balance of funds to a bank account newly opened for this organization, in the file of unpaid documents for the correspondent account (off-balance sheet account N 90903 “Customer settlement documents not paid on time due to lack of funds in the correspondent accounts of the credit organization”).
1.8. The procedure specified in this section does not apply to:
To current accounts opened for military units ( military units, enterprises and organizations) of the Ministry of Defense of the Russian Federation;
To current accounts opened in accordance with the legislation of the Russian Federation in foreign currency.
2. The procedure for opening bank accounts to record funds received from entrepreneurial and other income-generating activities for budget organizations financed from the budgets of constituent entities of the Russian Federation or local budgets2.1. Organizations financed from the budgets of constituent entities of the Russian Federation or local budgets, to account for funds received from entrepreneurial and other income-generating activities, bank accounts are opened on balance sheet account N 40603 “Accounts of enterprises in state (except federal) ownership. Non-profit organizations” with hallmark"2" in the fourteenth digit of the personal account number in accordance with the order, established by points 1.1, 1.2 of this Directive. At the same time, these organizations submit to the bank permission from the relevant financial authority to open an account to record funds received from entrepreneurial and other income-generating activities, in the manner prescribed by the relevant executive body subject of the Russian Federation and local government.
2.2. Settlement and cash services for organizations financed from the budgets of constituent entities of the Russian Federation or local budgets for which personal accounts have been opened on balance sheet account No. 40603 are carried out by banks in accordance with the procedure established by paragraph 1.3 of this Directive.
2.3. Closing of a personal account on balance sheet account No. 40603, opened in accordance with this Directive, is carried out in accordance with the procedure established by paragraph 1.4 of this Directive.
2.4. Accounts for recording funds received from entrepreneurial and other income-generating activities, previously open to organizations, financed from the budgets of constituent entities of the Russian Federation or local budgets, before the introduction of this Directive on balance sheet account N 40603, are closed in accordance with the procedure established by paragraphs 1.5 - 1.7 of this Directive. Moreover, if, after a month from the date of notification by the client, the above-mentioned accounts are not closed, the Bank of Russia institution or credit institution informs the financial authority of the constituent entity of the Russian Federation or the local budget that issued permission to open the account about this fact in order to take measures to close these accounts. Bank of Russia institutions or credit organizations do not monitor the timely closure of accounts for funds received from business and other income-generating activities.
3. The procedure for opening accounts in banks for organizations financed from the federal budget to account for funds received at the temporary disposal of a budget organization3.1. Organizations financed from the federal budget, in cases where provided for by law of the Russian Federation, to open accounts on balance sheet account N 40302 “Funds received at the temporary disposal of budgetary organizations” to account for funds received at the temporary disposal of organizations financed from the federal budget and subject to return to the owner or transfer for their intended purpose upon the occurrence of certain conditions in accordance with the established procedure, submit, in accordance with the established procedure, to the bank an application and permission to open an account to account for funds received at temporary disposal budgetary organization(hereinafter referred to as permission), the relevant body of the federal treasury in the form established by the Ministry of Finance of the Russian Federation (Appendix 5 to the Rules approved by Order of the Ministry of Finance of the Russian Federation dated February 2, 1999 No. 9n). In accordance with Order of the Ministry of Finance of the Russian Federation dated February 2, 1999 N 9n, registered by the Ministry of Justice of the Russian Federation on March 5, 1999 N 1726, before the deployment of a network of territorial bodies of the federal treasury, permits to organizations financed from the federal budget are issued: in the Republic of Bashkortostan - Department of the Federal Treasury of the Ministry of Finance of the Russian Federation for the Republic of Bashkortostan; in the Republic of Tatarstan - by the Federal Treasury Department of the Ministry of Finance of the Russian Federation for the Chuvash Republic.
An organization financed from the federal budget opens an account for accounting for funds received at the temporary disposal of budgetary organizations in the bank at the place of opening for the relevant body of the federal treasury that keeps records of federal budget funds allocated to these organizations, an account for accounting for federal budget funds on balance sheet account N 40105 "Funds from the federal budget."
The bank opens an account for an organization financed from the federal budget on the basis of a bank account agreement, the terms of which are determined by agreement of the parties, taking into account the validity period of the permission to open an account to account for funds received at the temporary disposal of the budget organization.
3.2. The procedure specified in paragraph 3.1 of this Directive does not apply to accounts opened for organizations in accordance with the instructions of the Ministry of Finance of the Russian Federation and the Central Bank of the Russian Federation dated December 30, 1997 N 95n and dated October 2, 1997 N 67 “On the procedure for crediting and issuing funds from current accounts for accounting of funds received at the temporary disposal of preliminary investigation and inquiry bodies", registered with the Ministry of Justice of Russia on June 4, 1998 N 1536.
3.3. To open an account on balance sheet account N 40302, an organization financed from the federal budget submits to the bank the documents necessary to open a bank account in accordance with established banking rules, as well as three copies of the permit, which must be signed by the head and chief accountant of the relevant federal treasury body or their deputies and certified with the seal of this federal treasury body. In this case, the federal treasury authority in the specified copies of the permit must fill in the line: “Validity period of the permit: from _________ to ________ (inclusive).”
After opening an account for an organization financed from the federal budget in accordance with the established procedure, the bank fills out the section “Marks of the establishment of the Central Bank of the Russian Federation or a credit organization” in three copies of the permit. Two copies of the permit with the bank’s mark are returned to the client, one copy of the permit remains with the bank and is filed in the organization’s legal file.
3.4. In accounts for accounting for funds received at the temporary disposal of an organization financed from the federal budget, operations are carried out to credit the amounts of funds received at the temporary disposal of these budget organizations and write off the amounts of funds issued and transferred in accordance with the payment documents of these account managers .
These operations are carried out in the prescribed manner within the limits of the balance of funds in this account.
Cash is credited to the budgetary organization's account on balance sheet account No. 40302 "Funds received at the temporary disposal of the budgetary organization" on the basis of an announcement for cash contributions in form N 0402001, drawn up by the budgetary organization.
3.5. Closing of an account on balance sheet account N 40302, opened in accordance with this Directive, is carried out in the prescribed manner on the basis of an application from the organization to close the account, in the case of revocation of permission - in the manner established by this Directive, as well as upon expiration of the agreement.
In the event that territorial bodies of the Federal Treasury revoke permission to open these accounts, in accordance with clause 7 of the Rules approved by Order of the Ministry of Finance of the Russian Federation dated February 2, 1999 N 9n, for early closure account, an organization financed from the federal budget submits to the bank, simultaneously with the application, a notification of the relevant federal treasury body about the revocation of permission to open an account to account for funds received at the temporary disposal of a budget organization, in the form established by the Ministry of Finance of the Russian Federation (Appendix 8 to the Rules, approved by Order of the Ministry of Finance of the Russian Federation dated February 2, 1999 N 9n).
The notice of revocation is submitted to the bank in three copies (each copy must be signed by the head and chief accountant of the relevant federal treasury body or their deputies and certified by the seal of this federal treasury body).
After closing the account in the prescribed manner, in each copy of the notice in the section “Marks of the institution of the Central Bank of the Russian Federation or credit organization”, the bank fills in the following lines: name of the institution of the Bank of Russia or credit organization, BIC, date of receipt from an organization financed from the federal budget, said notice, number of the closed personal account on balance sheet account N 40302 and the date of account closure, signature of the chief accountant or his deputy and place of seal. Two copies of the notice with a mark from the institution of the Bank of Russia or credit organization are returned to the client, one copy of the notice remains in the institution of the Bank of Russia or credit organization and is filed in the legal file of the organization.
3.6. Organizations financed from the federal budget, after opening, in accordance with paragraphs 3.1 - 3.3 of this Instruction, accounts for accounting for funds received at the temporary disposal of a budget organization, close in the prescribed manner previously existing accounts opened on balance sheet account N 40302. Balances of funds from the closed accounts are transferred to newly opened accounts.
If, after a month from the date of opening in accordance with clauses 3.1 - 3.3 of this Instruction of accounts for accounting for funds received at the temporary disposal of a budget organization, the client has not closed the previously existing account and, if information about this is available, the bank notifies the relevant federal treasury authorities Ministry of Finance of the Russian Federation.
4. For organizations financed from the budgets of constituent entities of the Russian Federation or local budgets, accounts for recording funds received at the temporary disposal of a budgetary organization are presented on the Zakonbase website. INSTRUCTION of the Central Bank of the Russian Federation dated June 18, 1999 N 579-U "ON THE PROCEDURE FOR OPENING AND MAINTAINING ACCOUNTS ORGANIZATIONS FINANCED FROM THE FEDERAL BUDGET, BUDGETS OF SUBJECTS OF THE RUSSIAN FEDERATION AND LOCAL BUDGETS, ACCOUNTING FUNDS RECEIVED FROM BUSINESS AND OTHER INCOME-GENERATING ACTIVITIES, AND ALSO ACCOUNTING FUNDS, P REMAINING AT THE TEMPORARY DISPOSAL OF ORGANIZATIONS FINANCED FROM THE FEDERAL BUDGET, BUDGETS OF SUBJECTS OF THE RUSSIAN FEDERATION AND LOCAL BUDGETS IN INSTITUTIONS OF THE CENTRAL BANK OF THE RUSSIAN FEDERATION OR CREDIT ORGANIZATIONS" in the most latest edition. It is easy to comply with all legal requirements if you read the relevant sections, chapters and articles of this document for 2014. To find the necessary legislative acts on a topic of interest, you should use convenient navigation or advanced search.
On the Zakonbase website you will find DIRECTION of the Central Bank of the Russian Federation dated June 18, 1999 N 579-U "ON THE PROCEDURE FOR OPENING AND MAINTAINING ACCOUNTS OF ORGANIZATIONS FINANCED FROM THE FEDERAL BUDGET, BUDGETS OF SUBJECTS OF THE RUSSIAN FEDERATION AND LOCAL BUDGETS, according to FOR A FEW OF FUNDS RECEIVED FROM ENTREPRENEURSHIP AND OTHER GENERATING ACTIVITIES INCOME OF ACTIVITIES, AS WELL AS ACCOUNTING FOR FUNDS RECEIVED AT THE TEMPORARY DISPOSAL OF ORGANIZATIONS FINANCED FROM THE FEDERAL BUDGET, BUDGETS OF SUBJECTS OF THE RUSSIAN FEDERATION AND LOCAL BUDGETS IN THE CENTRAL BANK INSTITUTIONS RUSSIAN FEDERATION OR CREDIT ORGANIZATIONS" in a fresh and complete version, in which all changes and amendments have been made . This guarantees the relevance and reliability of the information.
At the same time, download the INSTRUCTION of the Central Bank of the Russian Federation dated June 18, 1999 N 579-U “ON THE PROCEDURE FOR OPENING AND MAINTAINING ACCOUNTS OF ORGANIZATIONS FINANCED FROM THE FEDERAL BUDGET, BUDGETS OF SUBJECTS OF THE RUSSIAN FEDERATION AND LOCAL BUDGETS, FOR ACCOUNTING FUNDS EARNED FROM BUSINESS AND OTHER INCOME-GENERATING ACTIVITIES, AND ALSO ACCOUNTING FOR FUNDS RECEIVED AT THE TEMPORARY DISPOSAL OF ORGANIZATIONS FINANCED FROM THE FEDERAL BUDGET, BUDGETS OF SUBJECTS OF THE RUSSIAN FEDERATION AND LOCAL BUDGETS IN INSTITUTIONS OF THE CENTRAL BANK OF THE RUSSIAN FEDERATION OR CREDIT ORGANIZATIONS" is available completely free of charge, both in full and in separate chapters.