Regulations of the Bank of Russia No. 579-P of February 27, 2017 on the Chart of Accounts for Bookkeeping in Credit Institutions and on Procedure for Its Application (with Amendments and Additions)
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Chart of Accounts for Bookkeeping in Credit Institutions and Procedure for Its Application
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Chart of Accounts for Bookkeeping in Credit Institutions
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Chapter A. Balance Sheet Accounts
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Chapter B. Trust Management Accounts
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Chapter C. Off-Balance Sheet Accounts
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Chapter D. Accounts for Bookkeeping of Claims and Obligations on Financial Derivatives and Other Agreements (Transactions), with Settlements and Delivery Not Earlier Than on the Day Following the Day of Conclusion of the Agreement (Transaction)
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Part I. General Part
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Part II. Characteristics of Accounts
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Chapter A. Balance Sheet Accounts
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Section 1. Capital
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Account No. 102 "Authorised Capital of Credit Institutions"
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Account No. 105 "Own Participation Interest in the Authorised Capital (Shares) Repurchased by the Credit Institution"
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Account No. 106 "Additional Capital"
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Account No. 107 "Reserve fund"
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Accounts: No. 108 "Retained Earnings"
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Account No. 111 "Dividends (Distribution of Part of Profit among Shareholders"
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Section 2. Funds and Precious Metals
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Funds
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Account No. 202 "Foreign Currency in Cash and Cheques (Including Travellers' Cheques), whose Nominal Value is Given in Foreign Currency"
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Account No. 20202 "Cash of Credit Institutions"
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Account No. 20203 "Cheques (Including Travelers' Cheques), whose Nominal Value is Given in Foreign Currency"
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Account No. 20208 "Funds in ATMs and automatic receivers"
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Account No. 20209 "Funds en Route"
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Account No. 20210 "Cheques (including Travelers' Cheques, whose Nominal Value is Given in Foreign Currency, en Route"
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Precious Metals and Natural Precious Stones
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Account No. 203 "Precious Metals"
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Accounts: No. 20302 "Gold"
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Account No. 20305 "Precious metals en route"
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Account No. 20308 "Precious metals in coins and commemorative medals"
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Accounts: No. 20309 "Accounts of customers (except for credit institutions) in precious metals"
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Account No. 204 "Natural precious stones"
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Section 3. Interbank Operations
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Interbank Settlements
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Account No. 301 "Correspondent Accounts"
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Account No. 30102 "Correspondent Accounts of Credit Institutions in the Bank of Russia"
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Account No. 30104 "Correspondent Accounts of Settlement Non-Bank Credit Institutions"
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Account No. 30106 "Correspondent Accounts of Settlement Centers of Payment Systems Used for Transfer of Funds on Operations of the Bank of Russia"
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Account No. 30109 "Correspondent Accounts of Correspondent Credit Institutions"
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Account No. 30110 "Correspondent Accounts in Correspondent Credit Institutions"
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Account No. 30111 "Correspondent Accounts of Non-Resident Banks"
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Account No. 30114 "Correspondent Accounts in Non-Resident Banks"
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Accounts: No. 30116 "Correspondent Accounts of Credit Institutions in Precious Metals"
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Accounts: No. 30122 "Correspondent Accounts of Non-Resident Banks in the Currency of the Russian Federation - "K" Type Accounts (Convertible)"
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Account No. 30125 "Correspondent Accounts of Non-Bank Credit Institutions Carrying out Deposit and Credit Operations"
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Account No. 302 "Accounts of credit institutions in respect of other operations"
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Account No. 30202 "Obligatory reserves of credit institutions deposited in the Central Bank of Russia"
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Account No. 30208 "Accumulation accounts of credit institutions at issuance of shares"
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Account No. 30210 "Accounts of credit institutions (branches) for cash servicing of structural subdivisions"
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Account No. 30211 "Funds remitted in accordance with reserve requirements of authorised bodies of other countries"
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Account No. 30213 "Security deposit of operator of the payment system that is not nationally significant"
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Account No. 30215 "Contributions to the guarantee fund of the payment system"
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Account No. 30218 "Results of the payment clearing"
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Account No. 30219 "Guarantee fund of the payment system"
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Account No. 30220 "Unaccomplished transfers of funds written down from bank accounts of customers"
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Account: No. 30221 "Unaccomplished transfers and settlements of the credit institution"
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Account No. 30223 "Unaccomplished transfers and settlements on bank accounts of customers in the course of settlements via subdivisions of the Bank of Russia"
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Account No. 30224 "Funds of the authorised banks deposited in the Bank of Russia"
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Account No. 30227 "Funds of customers reserved in the course of foreign exchange operations"
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Account No. 30228 "Reserve amounts for foreign exchange operations, remitted to the Bank of Russia"
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Account No. 30230 "Special bank accounts of non-resident banks in the currency of the Russian Federation"
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Account No. 30231 "Accounts of non-resident banks in the currency of the Russian Federation"
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Accounts: No. 30232 "Unaccomplished settlements with payment infrastructure services operators and money transfer operators"
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Account No. 30235 "Accounts for cash servicing of credit institutions (their branches) not at the place of opening of correspondent accounts (sub-accounts)"
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Account No. 30236 "Unaccomplished transfers received from payment systems and on the correspondent accounts"
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Account No. 303 "Intrabank claims and obligations"
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Accounts: No. 30301 "Intrabank obligations related to transfers of customers"
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Accounts: No. 30305 "Intrabank obligations related to distribution (redistribution) of assets, liabilities and capital"
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Account No. 304 "Accounts for clearing"
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Accounts: No. 30411 "Merchant bank accounts"
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Account No. 30413 "Funds on merchant bank accounts"
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Account No. 30414 "Clearing bank accounts for fulfillment of obligations, individual clearing and other security"
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Account No. 30415 "Clearing bank accounts of a collective clearing security (guarantee fund)"
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Accounts: No. 30416 "Funds on the clearing bank accounts for fulfillment of obligations, individual clearing and other security"
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Account: No. 30418 "Funds on the clearing bank accounts of a collective clearing security (guarantee fund)"
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Accounts: No. 30420 "Funds for fulfillment of obligations accepted for clearing, for individual clearing and other security"
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Accounts: No. 30422 "Funds for collective clearing security (guarantee fund)"
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Account No. 30424 "Funds in clearing institutions intended for fulfillment of obligations accepted for clearing, individual clearing and other security"
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Account No. 30425 "Funds in clearing institutions intended for collective clearing security (guarantee fund)"
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Account No. 30426 "Representation of clearing results"
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Account No. 30427 "Funds of collective clearing security (guarantee fund) placed into deposits in credit institutions"
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Account No. 306 "Settlements on securities"
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Account No. 30601 "Funds of customers on brokerage operations with securities and other financial assets"
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Account No. 30602 "Settlements of credit institutions that are trustors (committents) on brokerage operations with securities and other financial assets"
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Account No. 30603 "Settlements with issuers on servicing of securities issues"
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Account No. 30604 "Settlements with the Ministry of Finance of the Russian Federation on securities"
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Account No. 30606 "Funds of non-resident customers on brokerage operations with securities and other financial assets"
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Interbank funds placed and borrowed
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Accounts: No. 312 "Loans and deposits received by credit institutions from the Bank of Russia"
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Accounts: No. 315 "Other borrowed funds of credit institutions"
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Account No. 317 "Overdue debt on received interbank loans, deposits and other borrowed funds"
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Account No. 318 "Overdue interest on received interbank loans, deposits and other borrowed funds"
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Account No. 319 "Deposits in the Bank of Russia"
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Accounts: No. 320 "Loans and deposits granted to credit institutions"
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Account No. 324 "Overdue debt on interbank loans, deposits and other placed funds"
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Account No. 325 "Overdue interest on interbank loans, deposits and other placed funds"
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Account No. 329 "Other funds received from the Bank of Russia and placed in the Bank of Russia"
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Section 4. Operations with Customers
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Funds on Accounts
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Account No. 401 "Funds of the federal budget"
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Account No. 40101 "Income distributed by the Federal Treasury bodies among budgets of the Russian Federation budgetary system"
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Account No. 40105 "Funds of the federal budget"
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Account No. 40106 "Funds allocated from the federal budget"
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Account No. 40108 "Sources of funding of certain state programs and measures with funds of the federal budget on a repayment basis"
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Account No. 40109 "Funding of certain state programs and measures with funds of the federal budget on a repayment basis"
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Account No. 40110 "Funds of the Ministry of Finance of Russia for funding of capital investments"
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Account No. 40111 "Funding of capital investments at the account of funds of the Ministry of Finance of Russia"
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Account No. 40116 "Funds for issuance and depositing of cash and settlements on individual operations"
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Account No. 40201 "Funds of budgets of the Russian Federation constituent entities"
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Account No. 40202 "Funds allocated from budgets of the Russian Federation constituent entities"
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Account No. 40203 "Funds of budgets of the Russian Federation constituent entities allocated to non-state organisations"
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Account No. 40204 "Funds of local budgets"
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Account No. 40205 "Funds of local budgets allocated to state organisations"
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Account No. 40206 "Funds allocated from local budgets"
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Account No. 40301 "Funds of election commissions (referendum commissions)"
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Account No. 40302 "Funds received for temporary use"
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Account No. 40306 "Funds of the Ministry of Finance of Russia for settlements on foreign loans"
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Account No. 40307 "Loans received from foreign countries"
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Account No. 40308 "Loans granted to foreign countries"
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Account No. 40312 "Different settlements with the Ministry of Finance of Russia"
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Account No. 404 "Funds of state and other extra-budgetary funds"
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Account No. 40401 "The Pension Fund of the Russian Federation"
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Account No. 40402 "Social Insurance Fund of the Russian Federation"
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Account No. 40403 "Federal Fund of Compulsory Medical Insurance"
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Account No. 40404 "Territorial funds of compulsory medical insurance"
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Account No. 40406 "Social support funds"
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Account No. 40410 "Extra-budgetary funds of executive bodies of the Russian Federation constituent entities and local authorities"
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Accounts: No. 405 "Accounts of institutions in federal ownership"
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Account No. 40704 "Funds for holding elections and referendums. Special election account"
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Account No. 408 "Other accounts"
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Account No. 40802 "Individual entrepreneurs"
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Account No. 40803 "Non-resident individuals - "I" type accounts"
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Account No. 40804 "Non-resident legal entities and individual entrepreneurs - "T" type accounts"
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Account No. 40805 "Non-resident legal entities and individual entrepreneurs - "I" type accounts"
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Account No. 40806 "Non-resident legal entities and individuals - "S" type accounts (conversion)"
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Account No. 40807 "Non-resident legal entities"
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Account No. 40809 "Non-resident legal entities and individuals - "S" type accounts (investment)"
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Account No. 40810 "Individuals - fund of election funds"
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Account No. 40811 "Funds or holding of elections. Election deposit"
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Account No. 40812 "Non-resident legal entities and individuals - "S" type accounts (project)"
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Accounts: No. 40813 "Non-resident individuals - "F" type accounts
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Account No. 40817 "Individuals"
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Accounts: No. 40818 "Special bank accounts of non-residents in the currency of the Russian Federation"
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Account No. 40820 "Accounts of non-resident individuals"
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Account No. 40821 "Special bank account of a paying agent, bank paying agent (sub-agent) or supplier"
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Account No. 40822 "Account for identification of payment"
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Account No. 40823 "Nominal accounts of guardians and custodians whose beneficiaries are persons under their care"
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Accounts: No. 40824 "Escrow accounts of individuals and non-resident (depositor) individuals under shared construction participation agreements" No. 40826 "Escrow accounts of individuals and non-resident (depositor) individuals on operations of purchase and sale of real estate
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Account No. 40825 "Separate account of a contractor on a state defence order"
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Account No. 409 "Receivables"
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Accounts: No. 40901 "Obligations on letters of credit"
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Account No. 40903 "Funds for settlements by cheques and making transfers (return of balances) of electronic money"
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Account No. 40905 "Transfers not paid out"
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Account No. 40906 "Collected cash"
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Accounts: No. 40907 "Settlements on netting"
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Accounts: No. 40909 "Crossborder transfers of funds not paid out"
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Account No. 40911 "Settlements on funds transfers"
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Accounts: No. 40912 "Cash accepted for crossborder transfers"
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Account No. 40914 "Funds for making transfers (return of balances) of electronic money of individuals"
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Account No. 40915 "Funds for making transfers (return of balances) of electronic money of legal entities and individual entrepreneurs"
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Deposits and Other Funds Borrowed
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Loans granted and other funds placed
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Account No. 458 "Overdue debt on loans granted and other funds placed"
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Account No. 459 "Overdue interest on loans granted and other placed funds"
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Other Assets and Liabilities
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Account No. 474 "Settlements on individual transactions and adjustments"
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Accounts: No. 47401 and No. 47402 "Settlements with customers on factoring and forfeiting operations"
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Accounts: No. 47403 and No. 47404 "Settlements with currency and stock exchanges"
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Accounts: No. 47405 and No. 47406 "Settlements with customers on purchase and sale of foreign currency"
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Accounts: No. 47407 and No. 47408 "Settlements on conversion operations, financial derivatives and other agreements (transactions) with settlements and delivery not earlier than on the day following the day of conclusion of the agreement (transaction)"
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Accounts: No. 47410 "Claims on letters of credit with non-residents"
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Account No. 47411 "Accrued interest on bank accounts and borrowed funds of individuals"
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Accounts: No. 47412 and No. 47413 "Operations of sale and payment of lotteries"
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Accounts: No. 47414 "Payments for purchase and sale of commemorative coins"
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Accounts: No. 47416 "Amounts received on the correspondent accounts until clarification"
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Account No. 47418 "Funds written down from accounts of customers, but not posted on the correspondent account of the credit institution because of insufficiency of funds"
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Accounts: No. 47419 "Settlements with organisations on cash (SB)"
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Accounts: No. 47421 "Revaluation of claims and obligations related to the supply of precious metals and financial assets (except for securities)"
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Accounts: No. 47422 "Obligations on other operations"
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Account No. 47425 "Loss reserves"
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Account No. 47426 "Obligations of payment of interest"
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Account No. 47427 "Accrued interest on funds granted (placed)"
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Account No. 47440 "Expenses on Transactions with Financial Liabilities and Financial Assets"
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Account No. 47441 "Other Income Related to the Granting (Placement) of Funds"
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Account No. 47442 "Settlements on Expenses on Financial Liabilities and Financial Assets"
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Account No. 47443 "Settlements on other Income related to Granting (Placement) of Funds"
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Account No. 47444 "Settlements on the Interest on Funds Granted (Placed)"
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Accounts: No. 47445 "Adjustments Increasing the Value of Funds
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Accounts: No. 47447 "Adjustments Increasing the Value of Funds Granted (Placed)"
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Accounts: No. 47448 "Adjustments Increasing the Value of a Liability under a Bank Guarantee Agreement"
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Account No. 47449 "Adjustments Increasing the Value of a Liability of Granting of Funds"
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Accounts: No. 47453 "Revaluation Increasing the Value of Borrowed Funds Evaluated at Fair Value through Profit or Loss"
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Accounts: No. 47455 "Revaluation Increasing the Value of Granted (Placed) Funds Evaluated at Fair Value through other Total Income"
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Accounts: No. 47456 "Revaluation Increasing the Value of Granted (Placed) Funds Evaluated at Fair Value through Profit or Loss"
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Accounts: No. 47457 "Revaluation Increasing the Value of a Liability under a Bank Guarantee Agreement, Evaluated at Fair Value through Profit or Loss"
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Account No. 47468 "Settlements on Interest on Bank Accounts and Funds Borrowed from Individuals"
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Account No. 47469 "Settlements on Interest"
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Account No. 475 "Settlements on Issued Bank Guarantees and Obligations on Granting Funds"
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Account No. 476 "Non-fulfilled obligations under agreements for borrowing of customers' funds"
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Account No. 477 "Operations of financial lease (leasing)"
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Account No. 478 "Investments in the acquired rights to claim"
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Account No. 479 "Assets transferred for trust management"
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Section 5. Transactions with Securities and Financial Derivatives
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Investments in Debt Securities
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Investments in Equity Securities
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Accounts: No. 506 "Equity securities evaluated at fair value through profit or loss"
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Accounts: No. 50120 "Revaluation of securities - negative differences"
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Accounts: No. 50220 "Revaluation of securities - negative differences"
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Accounts: No. 50140 "Adjustments increasing the value of debt securities"
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Account No. 50505 "Debt securities overdue"
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Accounts: No. 50427 "Loss reserves"
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Accounts: No. 50670 "Excess of the purchase price of a security over its fair value at the initial recognition"
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Accounts: No. 50671 "Excess of the fair value of a security over its purchase price at initial recognition"
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Account No. 509 "Other accounts on transactions with purchased securities"
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Discounted Promissory Notes
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Accounts: No. 512 "Promissory notes evaluated at fair value through profit or loss"
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Accounts: No. 51232 "Revaluation of promissory notes - negative differences"
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Accounts: No. 51339 "Revaluation of promissory notes - negative differences"
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Accounts: No. 51234 "Adjustments increasing the value of promissory notes"
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Accounts: No. 51240 "Loss reserves" No. 51525 "Loss reserves"
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Securities Issued
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Accounts: No. 520 "Bonds issued"
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Account No. 524 "Liabilities on issued securities subjected to execution"
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Account No. 525 "Other accounts for transactions with issued securities"
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Financial Derivatives
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Section 6. Funds and Assets
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Participation
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Accounts: No. 601 "Participation in subsidiary and affiliate joint stock companies and unit funds"
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Account No. 601 "Participation in subsidiary and affiliate joint stock companies and unit funds"
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Account No. 602 "Other participation"
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Settlements with debtors and creditors
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Account No. 603 "Settlements with debtors and creditors"
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Accounts: No. 60301 and No. 60302 "Settlements on taxes and duties"
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Accounts: No. 60305 "Obligations of payment of short-term remunerations to employees"
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Accounts: No. 60307 and No. 60308 "Settlements with employees on accountable amounts"
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Accounts: No. 60309 "Value added tax received"
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Accounts: No. 60311 and No. 60312 "Settlements with suppliers, contractors and buyers"
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Account No. 60315 "Amounts Paid on Presented Bank Guarantees and Sureties"
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Account No. 60320 "Settlements with shareholders (participants) on dividends (part of profit distributed among the participants)"
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Accounts: No. 60322 "Settlements with other creditors"
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Accounts: No. 60335, No. 60336 "Settlements on social insurance and support"
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Accounts: No. 60337 "Debt of commercial banks and their branches on intra-Russian set off of 1992"
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Account No. 60347 "Settlements on accrued income on shares, participation interest and units"
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Accounts: No. 60349 "Obligations related to payment of long-term remunerations to employees"
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Fixed Assets
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Financial Lease (Leasing)
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Intangible Assets
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Reserves
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Disposal and Sale
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Reserves - Estimated Non-Credit Liabilities
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Account No. 61501 "Reserves - estimated non-credit liabilities"
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Account No. 615 "Reserves - estimated non-credit liabilities"
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Auxiliary Accounts
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Deferred Tax Liabilities and Deferred Tax Assets
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Accounts: No. 61701 "Deferred tax liability"
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Account No. 617 "Deferred tax liabilities and deferred tax assets"
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Real Estate Temporarily not Used in the Core Activities
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Long-Term Assets Intended for Sale
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Means of Labour and Subjects of Labour Received under Pay-off or Pledge Agreements, whose Purpose is Undefined
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Section 7. Financial Results
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Chapter B. Trust Management Accounts
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Asset Accounts
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Account No. 801 "Cash"
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Account No. 802 "Securities under management"
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Account No. 803 "Precious metals"
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Account No. 804 "Loans granted"
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Account No. 805 "Funds utilised for other purposes"
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Account No. 806 "Settlements on trust management"
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Account No. 808 "Current accounts"
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Account No. 809 "Expenses on trust management"
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Account No. 810 "Loss on trust management"
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Liability Accounts
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Account No. 851 "Capital under management (trustors)"
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Account No. 852 "Settlements on trust management"
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Account No. 854 "Income from trust management"
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Account No. 855 "Profit on trust management"
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The procedure for Drawing up of Balance on Operations Related to Trust Management of Assets
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Opening of Current Accounts in Credit Institutions for Trustees
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Recognition of Assets Transferred for Trust Management by the Trustor Credit Institution
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Chapter C. Off-Balance Sheet Accounts
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Section 2. Unpaid Authorised Capital of Credit Institutions
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Accounts: No. 90601 "Unpaid amount of authorised capital of a credit institution established in the form of a joint stock company"
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Account No. 906 "Unpaid authorised capital of credit institutions"
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Section 3. Securities
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Account No. 907 "Non-placed securities and securities issued by the clearing institution that is a central counterparty"
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Account No. 90701 "Forms of own securities for distribution"
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Account No. 90702 "Forms of own securities for destruction"
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Account No. 90703 "Own securities repurchased before maturity for resale"
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Account No. 90704 "Own securities presented for redemption"
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Account No. 90705 "Forms, certificates and securities sent and issued on condition of accountability"
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Account No. 90706 "Securities issued by the clearing institution that is a central counterparty"
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Account No. 90707 "Repurchased securities issued by the clearing institution that is a central counterparty"
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Account No. 908 "Securities of other issuers"
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Account No. 90801 "Forms of securities of other issuers for distribution"
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Account No. 90802 "Securities for sale on a commission basis"
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Account No. 90803 "Securities stored under storage agreements"
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Account No. 90804 "Bonds of national borrowing sold to organisations"
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Account No. 90807 "Securities received upon adding of assets in asset pool formed by the clearing institution that is a central counterparty"
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Section 4. Settlement Operations and Documents
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Account No. 909 "Settlement Operations"
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Account No. 90901 "Orders expecting acceptances for payment and orders expecting permits for carrying out of operations"
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Account No. 90902 "Orders not executed timely"
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Account No. 90904 "Orders not executed timely because of insufficiency of funds on the correspondent account of the credit institution"
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Accounts: No. 90907 "Drawn letters of credit"
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Account No. 90909 "Orders of customers, the finds under which are not written down from bank accounts"
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Account No. 90912 "Documents and valuables received from non-resident bank for examination"
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Account No. 910 "Settlements on obligatory reserves"
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Account No. 911 "Operations with currency valuables"
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Account No. 912 "Difference valuables and documents"
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Section 5. Credit and Leasing Operations, Contingent Claims and Contingent Liabilities
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Account No. 913 "Security received on funds placed and contingent liabilities"
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Account No. 914 "Assets transferred as security for funds attracted and contingent credit liabilities"
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Account No. 915 "Lease and Leasing operations"
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Section 6. Debt Allocated off the Balance Sheet
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Account No. 917 "Lost interest income on loans, deposits and other placed funds, debt liabilities (except for promissory notes) and promissory notes written off from the balance because of impossibility of collection"
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Account No. 918 "Debt on the principal receivable written off because of impossibility of collection"
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Chapter D. Accounts for Bookkeeping of Claims and Obligations on Financial Derivatives and other Agreements (Transactions) with Settlements and Delivery not Earlier than on the Day Following the Day of Conclusion of the Agreement (Transaction)
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Asset Accounts
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Claims on Financial Derivatives
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Account No. 933 "Claims for delivery of funds"
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Account No. 934 "Claims for delivery of precious metals"
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Account No. 935 "Claims for delivery of securities"
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Account No. 936 "Claims for delivery of financial derivatives"
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Account No. 937 "Claims for delivery of other basic (underlying) assets"
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Claims on Other Agreements (Transactions) with Settlements and Delivery not Earlier than on the Day Following the Date of Conclusion of the Agreement (Transaction)
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Liability Accounts
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Obligation on Financial Derivatives
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Account No. 963 "Obligations of delivery of funds"
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Account No. 964 "Obligations related to the supply of precious metals"
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Account No. 965 "Obligations related to the supply of securities"
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Account No. 966 "Obligations of delivery of financial derivatives"
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Account No. 967 "Obligations of delivery of other basic (underlying) assets"
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Obligations on other Agreements (Transactions) with Settlements and Delivery not Earlier than on the Day Following the Day of Conclusion of the Agreement (Transaction)
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Part III. Procedure for Application of the Chart of Accounts for Bookkeeping in Credit Institutions for the Organisation of Accounting
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Section 1. Organisation of Accounting and Documents Workflow
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Section 2. Analytical and Synthetic Accounting
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Section 3. Internal Control
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Section 4. Storage of Documents
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Section 5. Accounting (Financial) Statements
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Designation of Personal Accounts and Their Numbering (by General Ledger Accounts)
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List of Designations (Codes) of Documents Posted on Accounts in Credit Institutions
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List of Correspondent Accounts Whose Balance Can Change for the Opposite One (with the Amendments and Additions of October 2, 2017, February 15, December 18, 2018, February 28, 2019)
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List of Accounts, the Transactions on Which Shall Be Additionally Controlled
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List of Balances on Accounts of the Credit Institution
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Turnover Balance Sheet on Accounts of the Credit Institution
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Grouping of Bookkeeping Accounts for Drawing up of Balance Sheet of a Credit Institution for ___ __________20__ .
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Chapter A. Balance Sheet Accounts
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Chapter B. Trust Management Accounts
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Chapter C. Off-Balance Sheet Account
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Chapter D. Accounts for Bookkeeping Claims and Obligations on Financial Derivatives and other Agreements (Transactions) with Settlements and Delivery not Earlier than on the Day Following the Day of Conclusion of the Agreement (Transaction)
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Procedure for Use of the Chart of Accounts for Credit Institutions at Recognition in the Accounting of Lease Transactions, Including Financial Lease (Leasing)
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Procedure for Use of the Chart of Accounts for Bookkeeping in Credit Institutions for Recognition in the Accounting of Investments in Securities and Transactions with Securities
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The procedure for Use of the Chart of Accounts for Bookkeeping in Credit Institutions for Recognition in the Accounting of Transactions Related to Conclusion by Credit Institutions of Transactions of Acquisition of the Right to Claim Fulfillment of Obligations in Monetary Form from a Credit Institution