Changes in the chart of accounts of credit institutions. Chart of accounts for credit institutions and the procedure for its application Regulation 579 p of the Central Bank of the Russian Federation, latest edition
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 all financial transactions carried out by the bank, the presence and movement of claims and obligations, the credit institution’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), and 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
The Bank of Russia has approved a new Chart of Accounts for 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. Accounting in credit institutions 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. The second basic regulatory document is the Law of December 2, 1990 No. 395-1. It reveals the requirements for banking structures and their divisions, for credit activities, and accounting procedures.
Rules and features of accounting in credit institutions
The 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 terms of value. 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 an 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 for the 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?
- Does the bank's internal control system and risk management framework meet 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! The completed audit report is an addition to the set of financial statements and is submitted along with them to the Bank of Russia when summing up the results of the reporting year.
The deadlines for submitting 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.
Banking organizations prepare profit and loss reports quarterly. The document is drawn up in ruble equivalent in thousands. Balance sheet forms are 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.
To correctly reflect all the results of their activities, banks must draw up a balance sheet daily. Its purpose is to carry out operational control, summarize results in the short term for internal users and create a basis for analyzing activities. 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 accounts necessary to account for existing obligations arising under a derivative financial instrument, subject to settlements and deliveries under the agreement 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, and recording receivables. Passive accounts show the organization's available funds, client account balances, and the amount of 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.
The right of control (first) signature, without limitation to the amount of transactions on settlement and cash documents subject to additional control, is vested in the ex officio managers and chief accountants of credit institutions or, on their behalf, authorized representatives. Granting the right of control (first) signature to a particular official does not exclude the possibility of this person (with the exception of the chief accountant) performing the functions of a responsible executor for a certain range of operations. In this case, he controls the documents on operations performed by other employees. The chief accountant of a credit institution is obliged to ensure that the corresponding sample signatures are identical and are promptly handed over against receipt to the cash desk, accounting and supervisory employees. The chief accountant is obliged to monitor the timely introduction of changes to the sample signatures used by employees of the credit institution in their work. One set of sample signatures of officials of a credit institution is kept by the chief accountant to keep records of persons who are granted the right to sign on settlement and cash documents. To verify the compliance of the signatures of authorized officials of a credit institution on settlement and cash documents accepted for execution with the approved samples, employees must have samples of their signatures. Supervisory employees must use their own copies of sample signatures of credit institution employees, as well as samples of signatures and seal impressions on documents submitted by clients. These employees are prohibited from using the same copy of cards with sample signatures and seal impressions of clients and sample signatures of credit institution employees that are used by accounting employees.
Central Bank of the Russian Federation July 16, 2012 N385-P Regulations on the rules of accounting in credit institutions located on the territory of the Russian Federation.
Chart of accounts for accounting in KO. Balance sheet accounts (loans by day; % overdue for commodities located in federal. Ownership, financial organizations; Settlements with foreign exchange and stock; settlements with clients for purchases and foreign currency Separately trust management accounts (active: cash desk, securities, precious metals; passive: capital under management (founders), income from trust management).
About the Regulations of the Central Bank of the Russian Federation
– 48l. Separately, off-balance sheet accounts: unpaid capital, securities, settlement transactions and documents, credit and leasing transactions.
These Rules establish uniform methodological principles for organizing and maintaining accounting records, which are mandatory for all credit institutions located on the territory of the Russian Federation. A credit institution develops and approves accounting policies in accordance with these Rules and other regulations of the Bank of Russia. Without the signature of the chief accountant or his authorized officials, settlement and cash documents, financial and credit obligations drawn up in documents are considered invalid and should not be accepted for execution.
At the end of the day, the formation of a debit balance on a passive account or a credit balance on an active account is not allowed. If the CI accepts orders from clients to debit 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 accounting for loans granted to clients. Such operations are carried out if this is provided for in the bank account agreement.
The Chart of Accounts for accounting in credit institutions adopts the following structure: chapters, sections, subsections, first-order accounts, second-order accounts.
This part provides a description of the accounts of the corresponding sections of the Chart of Accounts for accounting in credit institutions, highlighting the features of accounting 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 accounting provisions (procedure) for certain areas of the activities of credit institutions, set out (set out) in the appendices to these Rules.
Applications.
Central Bank of the Russian Federation May 2, 2012 NN78-P Regulations On the procedure for submitting an application for registration of a payment system operator to the Bank of Russia. Establishes the procedure for submitting an application for registration of a payment system operator to the Bank of Russia.
Registration application in the form contained in Appendix 1. Applicants who are operators of a PS and intend to perform the functions of an operator of another PS, send to the Bank of Russia (Department for Regulation of Settlements) an additional registration application in the form contained in Appendix 2.
To confirm information about the size of the applicant-organization's net assets, the specified documents are submitted. To confirm compliance with the requirements for individuals holding the positions of sole executive body and chief accountant of the applicant organization, documents are submitted.
Documents whose volume exceeds one sheet must be stapled and numbered in Russian.
Based on the results of the Bank of Russia's consideration of the registration application, the Bank of Russia makes a decision to register the applicant as a PS operator, a payment system operator as an operator of another payment system, or to refuse registration within 30 calendar days. The Bank of Russia issues a certificate of registration of the payment system operator (registration certificate) in the form of Appendix 4.6 (Appendix 5, if as another payment system). The Bank of Russia notifies the applicant (payment system operator) in writing of the refusal to register him as a payment system operator (operator of another payment system) in accordance with Appendix 7. Changes to the register.
Central Bank of the Russian Federation June 9, 2012 N382-P Regulations on the requirements for ensuring the protection of information when making money transfers and on the procedure for the Bank of Russia to monitor compliance with the requirements for ensuring the protection of information when making money transfers.
Establishes requirements in accordance with which payment system operators, money transfer operators, bank payment agents, payment infrastructure service operators ensure the protection of information when transferring funds. The money transfer operator ensures that bank payment agents comply with the requirements for ensuring the protection of information, provides control, and may involve organizations that have licenses for activities related to the technical protection of confidential information and (or) for activities related to the development and production of means of protecting confidential information.
Protected information: information about cash balances in bank accounts; information about the balances of electronic DS; information on completed DS transfers; information about payment clearing positions; data of payment card holders; information about the configuration that determines the operating parameters of automated systems; personal data.
Requirements for information security on the Internet, requirements for identifying incidents, requirements for improving the information security system, etc.
Compliance with the requirements is ensured by: 1) selection of organizational measures (identification of responsible persons), 2) selection of technical means of information security.
Requirements at the stages of creation, operation, modernization, decommissioning of information infrastructure facilities. Participation of the information security service in the development and coordination of technical specifications for the creation (modernization) of information infrastructure facilities.
The DS transfer operator, bank payment agent, and payment infrastructure operator ensure: availability of operational documentation for the technical means of information security used; monitoring compliance with the requirements of operational documentation; restoration of the functioning of technical means in case of failures. The operator at the stages of operation and decommissioning ensures: implementation of the prohibition of unauthorized copying of protected information; protection of backup copies of protected information; destruction of protected information in cases where the specified information is no longer used; destruction of protected information, making it impossible to recover.
When accessing protected information: identification, authentication, authorization of its employees, registration of employee actions, registration of customer actions using software. For: control of physical access to information infrastructure objects; prevention of physical impact on computer equipment; registration of access to ATMs, including using video surveillance systems.
Regular updates of hardware versions. Cryptographic keys are produced by the client (independently), the payment infrastructure service operator and (or) the DS transfer operator.
An order of a client, a payment system participant and an order of a payment clearing center in electronic form can be certified by an electronic signature, analogues of one’s own signature, codes, passwords and other means that allow confirming the preparation of an order by an authorized person.
The DS transfer operator, bank payment agent, and payment infrastructure service operator provide: the application of organizational measures to protect information or the use of technical means of information protection; informing the information security service about the detection of incidents; responding to identified incidents; analysis of causes.
To determine the procedure for protecting information, the following may be used: provisions of national standards, standards of organizations; results of risk analysis in standards, organizations, the Bank of Russia; provisions of documents determined by payment systems..
The operator ensures that conformity assessment is carried out at least once every two years (Appendix 1).
The Bank of Russia conducts inspections, requests and receives information related to compliance with information security requirements, and requires clarification.
Appendices: procedure for conducting conformity assessment and documenting its results; a list of requirements for ensuring information security when making translations of DS, the implementation of which is verified during the conformity assessment.
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Information from the Bank of Russia dated November 25, 2014 "Clarification on the issue related to the application of Bank of Russia Regulation No. 385-P dated July 16, 2012 "On the rules of accounting in credit institutions located on the territory of the Russian Federation" (as amended by the Bank of Russia Directive dated July 17 .2014 N 3326-U) in terms of measures taken by credit institutions to open new accounts for regional operators, homeowners' associations, housing cooperatives and other specialized consumer cooperatives, in connection with the change in the Chart of Accounts for accounting in credit institutions dated November 25, 2014"
Text of the document as of July 2016
DIRECTION OF THE CENTRAL BANK OF THE RUSSIAN FEDERATION
In the Chart of Accounts for Accounting in Credit Institutions Regulations of the Bank of Russia dated July 16, 2012 N 385-P “On the Rules of Accounting in Credit Institutions Located on the Territory of the Russian Federation” (as amended by Bank of Russia Directive No. 3326-U dated July 17, 2014) (hereinafter referred to as Directive N 3326-U) to account for the funds of the capital repair fund of premises owners in accordance with the Housing Code of the Russian Federation, balance sheet accounts N 40604 “Special bank account of a regional operator” and N 40705 “Special bank account of homeowners’ associations, housing cooperatives” were introduced and other specialized consumer cooperatives."
Please clarify whether there is a need for a credit institution (hereinafter referred to as the Bank) to take measures to change the details of previously opened special bank accounts of clients (regional operators, homeowners' associations, housing cooperatives and other specialized consumer cooperatives) in order to form a capital repair fund in order to bring the accounting accounting in accordance with the requirements of Directive N 3326-U;
in what form and within what time frame is the Bank obliged to notify its clients about changes in the details of a special bank account and bring previously opened accounts in accordance with Directive N 3326-U.
Directive N 3326-U came into force and is subject to application from 08/31/2014. Consequently, after August 31, 2014, credit institutions need to take measures to open personal accounts on new balance sheet accounts of the second order for regional operators, homeowners' associations, housing cooperatives and other specialized consumer cooperatives to account for funds from the capital repair fund, due to changes in the Chart of Accounts, in order to bring accounting records into compliance with the requirements of Bank of Russia Regulation No. 385-P dated July 16, 2012.
The deadline and procedure for carrying out these activities, including the form of notifying its clients about changes in bank account details, are determined by the credit institution independently, taking into account the time required for clients to notify payers of contributions for major repairs of common property in apartment buildings.
From January 1, 2014, changes made to Regulation No. 385-P by two Directives of the Bank of Russia will come into force: Directive No. 2884-U dated September 26, 2012 and Directive No. 3053-U dated September 4, 2013. 385-P – Chart of accounts for accounting in a bank and rules for reflecting transactions in the accounting of a credit organization. By Regulation No. 486-P dated September 2, 2015, the Bank of Russia approved the chart of accounts for accounting in non-credit financial institutions and the procedure for its application.
It describes the structure of all bank accounting accounts and the procedure for using them to record financial transactions. Corresponding changes have been made to the List of Paired Accounts and to Appendix 8 to 385-P “Balance Sheet of a Credit Institution of the Russian Federation”.
525-P – establishes the accounting procedure for hedging for credit institutions. Moreover, the Bank of Russia constantly makes changes to the Chart of Accounts for credit institutions, preventing bank employees from getting bored. It should be noted that from 2016, Regulation 385-P will undergo other large-scale changes.
Official details of the regulatory act: Regulation of the Central Bank of the Russian Federation dated June 21, 2013 No. 402-P “On the procedure for transferring to the tax authorities... For now, the order is being registered with the Ministry of Justice. The document was registered with the Ministry of Justice on June 17 and came into force. Many different amendments are made to the chart of accounts, new accounts are added, existing ones are abolished or renamed. In the “information” of February 6, 2015.
The Bank of Russia recalled that it has developed a new chart of accounts for non-credit financial organizations.
The rules for maintaining accounting in credit institutions located in our country have been updated. This is due to the adoption of the National Payment System Law in 2011, as well as the new Accounting Law.
As before, the procedure for determining income, expenses, financial results and their reflection in accounting is described. 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). We are actively filling the Banking Dictionary, but we cannot keep track of everything at once. If you have not found a description of a term, send us a suggestion and the article will appear in the Banking Dictionary.
Review of changes to the Regulation of the Central Bank of the Russian Federation No. 385-P from January 1, 2014
The profit and loss statement (OPL) is renamed to the Financial Results Statement (FRP), the “annual report” throughout the text is changed to “annual accounting (financial) statements”. And for those who want to master the profession of a bank accountant perfectly, masterfully coping with tasks of any complexity, ProfBanking invites you to the “Master of Bank Accounting” course. The provision also concerns the accounting of income and expenses using the discounting method.
In this regard, the Central Bank of the Russian Federation believes that it is possible for the bank to subsequently open accounts for the client using the remote banking system based on the will of the client. 03-02-07/2-3 – The Ministry of Finance of the Russian Federation responds to a request from one of the banks about the need to notify the tax authorities about the opening of impersonal metal accounts for clients. The Letter provides a link to this resource, as well as recommendations regarding the actions of credit institutions when they discover information on this resource about their clients.
Having read both the Instructions of the Central Bank of the Russian Federation, it becomes clear the difference between a bank order and a memorial one. The document should be studied together with Order of the Central Bank of the Russian Federation dated May 13, 2011 No. OD-355.
The procedure for calculating the key in a personal account is established by this regulatory act of the Bank of Russia. 3n – federal budget funds can be placed on bank deposits with credit institutions if they meet certain requirements. 409-P - provides for the accounting of amounts that could affect an increase or decrease in income tax payable in future reporting periods.
Examples of accounting for deferred tax liabilities and deferred tax assets are given in the Methodological Recommendations (Letter of the Central Bank of the Russian Federation No. 257-T).
Banking tests Free mini-test “Savings Certificates” Deposit and savings certificates in the Russian Federation are classified as securities. The circulation of deposit and savings certificates is regulated by the Civil Code of the Russian Federation and the Regulations of the Central Bank of the Russian Federation “On savings and deposits... Marina, auditor (Moscow region) Review of the video course “Basics of accounting in a bank” Let me express my gratitude to you for the training.
Moreover, accounting in banks is a completely unfamiliar area of knowledge for me. The textbook provides accounting entries for the main operations of commercial banks. And how is the balance obtained as a result of postings?
It concerns the accounting of credit transactions in a bank of various categories of borrowers: legal entities, individual entrepreneurs, individuals, non-residents (except for interbank loans). How is a bank account number generated? What are the grounds for closing a bank account? Does the bank have the right to refuse to open an account for a client? Upon successful completion of the banking test, a Certificate is issued and answers to each test question with links to regulations and comments from a banking specialist become available.
In any case, we are talking about systematizing information in order to obtain the final result. Understand accounting once and for all! Yes, the Bank of Russia does not allow bank accountants to get bored and enjoy their well-established accounting. This banking test is used to test knowledge of the procedure for documenting, accounting of cash transactions in a bank and reporting on cash transactions.
Changes are being made to the Chart of Accounts of credit institutions from August 31, 2014
05/18/2016 As of May 1, 2016, Russian banks have only 6 branches abroad. Sberbank of Russia has one foreign branch in New Delhi (India), VTB has two branches abroad - in Shanghai (PRC) and in New Delhi (India... 402-P - establishes the procedure for the transfer of issued transaction passports (TS) by authorized banks electronically to the tax authorities to perform the functions of currency control agents.
In addition, we have attached the Answers of the Central Bank of the Russian Federation to the questions of banks that arose during the transition from Regulation 302-P to Regulation 385-P. These norms may also be useful today. Official details of the regulatory act: Directive of the Bank of Russia dated July 11, 2011 No. 2664-U “On banking services for individuals with current accounts in the field... A similar position was expressed in the Letter of the Ministry of Finance of the Russian Federation dated May 7, 2010 No. 03-02-07/1 -226, which is posted on the ProfBanking website along with Letter No. 03-02-07/1-217.
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Bank of Russia Regulation No. 385-P “On the rules of accounting in credit institutions located on the territory of the Russian Federation”
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.
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 all financial transactions carried out by the bank, the presence and movement of claims and obligations, the credit institution’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.
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), and 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).
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
POSITION
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) 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
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Bank of Russia Regulation No. 385-P
Bank of Russia Regulation No. 385-P “On the rules of accounting in credit institutions located on the territory of the Russian Federation” 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:
— generation of 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 all financial transactions carried out by the bank, the presence and movement of claims and obligations, and the credit institution’s use of material and financial resources;
— identification of internal reserves to ensure the financial stability of the 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 record any enlarged group of financial transactions and are designated by a three-character digital code (for example, 202), and 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.
Appendix 6 to 579-P
Balance sheets of credit institutions are formed daily. But a monthly consolidated balance sheet is provided in the form of a public reporting form (the 101st reporting form is a balance sheet for second-order accounts).
Bank of Russia Regulation No. 385-P “On the rules of accounting in credit institutions located on the territory of the Russian Federation”
To the beginning of the encyclopedia
- Section 1. Organization of accounting work and document flow Section 2. Analytical and synthetic accounting Section 3. Internal control Section 4. Document storage Section 5. Accounting (financial) reporting
- Chapter 1. Lease accounting
- Chapter 2. Accounting for financial leases (leasing)
Regulation of the Bank of Russia dated February 27, 2017 N 579-P
"On the Chart of Accounts for credit institutions and the procedure for its application"
With changes and additions from:
These Regulations 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; N 30, Art. 4219; N 40, Art. 5318; N 45, art. 6154; N 52, art. 7543; 2015, N 1, art. 4, art. 37; N 27, art. 3958, art. 4001; N 29, art. 4348, art. 4357; N 41, art. 5639; N 48, art. 6699; 2016, N 1, art. 23, art. 46, art. 50; N 26, art. 3891; N 27, art. 4225, art. 4273, art. 4295) (hereinafter referred to as Federal Law No. 86-FZ of July 10, 2002) and the decision of the Board of Directors (minutes of the meeting of the Board of Directors of 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).
When applying these Regulations, credit institutions are guided by the International Financial Reporting Standards and the IFRS Interpretations adopted by the IFRS Foundation, put into effect on the territory of the Russian Federation, as well as part 12 of Article 21 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting” ( Collection of Legislation of the Russian Federation, 2011, N 50, Article 7344; 2013, N 26, Article 3207; N 27, Article 3477; N 30, Article 4084; N 44, Article 5631; N 51, Article 6677 ; N 52, Art. 6990; 2014, N 45, Art. 6154; 2016, N 22, Art. 3097; 2017, N 30, Art. 4440) (hereinafter referred to as Federal Law of December 6, 2011 N 402-FZ) .
3. From the date of entry into force of this Regulation, the following shall be declared invalid:
This document is amended by the following documents:
Directive of the Bank of Russia dated February 28, 2019 N 5087-U
The changes come into force on April 9, 2019, with the exception of paragraphs second, third, sixth sub-clause 1.1, paragraphs second, fourth - tenth, fifteenth sub-clause 1.2, paragraphs second, third, sixth sub-clause 1.4 of clause 1 of the changes, which come into force from May 1, 2019, and paragraphs four, seventh subclause 1.1, paragraphs third, eleventh, twelfth subclause 1.2, paragraphs fourth, seventh subclause 1.4 clause 1 of the changes that come into force on June 1, 2019.
"Regulations on the rules of accounting in credit institutions located on the territory of the Russian Federation"
(approved by the Bank of Russia on July 16, 2012 N 385-P)
(ed. dated 07/08/2016)
(Registered with the Ministry of Justice of Russia on September 3, 2012 N 25350)
(with amendments and additions, effective from 01/01/2017)
Application. Rules for maintaining accounting records in credit institutions located on the territory of the Russian Federation
Appendix 5. List of operations of credit institutions subject to additional control
Appendix 6. Statement of account balances of a credit institution
Appendix 7. Turnover statement of accounts of a credit organization
Appendix 8. Balance sheet of a credit organization of the Russian Federation
Chapter A. Balance sheet accounts
Section 1. Capital
Section 2. Cash and precious metals
Cash
Precious metals and natural gemstones
Section 3. Interbank transactions
Interbank settlements
Interbank attracted and placed funds
Section 4. Transactions with Customers
Funds in accounts
Deposits
Other funds raised
Loans provided
Other placed funds
Other assets and liabilities
Section 5. Transactions with securities and derivative financial instruments
Debt Investments
Investments in equity securities
Discounted bills
Issued securities
Derivatives
Section 6. Funds and property
Settlements with debtors and creditors
Fixed assets
Financial lease (leasing)
Intangible assets
Disposal and sale
Income and expenses of future periods
Provisions - non-credit estimated liabilities
Subaccounts
Deferred tax liabilities and deferred tax assets
Real estate temporarily unused in core activities
Long-term assets held for sale
Instruments and objects of labor received under compensation and collateral agreements, the purpose of which is not defined
Section 7. Financial results
Chapter B. Trust accounts
Active accounts
Passive accounts
Chapter B. Off-balance sheet accounts
Section 2. Unpaid authorized capital of credit institutions
Section 3. Securities
Section 4. Payment transactions and documents
Section 5. Credit and leasing operations, contingent liabilities and contingent claims
Section 6. Debt taken off balance sheet
Section 7. Corresponding accounts
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)
Requirements for derivative financial instruments
Requirements for 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)
Liabilities on derivative financial instruments
Obligations under 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)
Corresponding accounts
Chapter D. Securities accounts
Active accounts
Passive accounts
Appendix 9. Procedure for accounting for leases, including financial leases (leasing)
Chapter 6. Features of reflecting transactions with securities in the accounting of credit institutions - professional participants in the securities market
Chapter 7. Peculiarities of reflecting certain transactions with securities in accounting
Chapter 8. Reflection in accounting of securities lending transactions
Appendix 11. The procedure for accounting of 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
Chapter 1. General provisions
Chapter 2. Reflection of transactions in the accounting records of the acquirer
Chapter 3. Reflection of transactions in the accounting records of a credit organization assigning rights of claim
Appendix 12. Statement of turnover to reflect events after the reporting date
Appendix 13. Summary statement of turnover to reflect events after the reporting date