Chart of Accounts for Bookkeeping in Credit Institutions and Procedure for Its Application

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	Regulations of the Bank of Russia No. 579-P of February 27, 2017 on the Chart of Accounts for Bookkeeping in Credit Institutions...

Chart of Accounts for Bookkeeping in Credit Institutions and Procedure for Its Application

Chart of Accounts for Bookkeeping in Credit Institutions

Chapter A. Balance Sheet Accounts

Chapter B. Trust Management Accounts

Chapter C. Off-Balance Sheet Accounts

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)

Part I. General Part

Part II. Characteristics of Accounts

Chapter A. Balance Sheet Accounts

Section 1. Capital

Account No. 102 "Authorised Capital of Credit Institutions"

Account No. 105 "Own Participation Interest in the Authorised Capital (Shares) Repurchased by the Credit Institution"

Account No. 106 "Additional Capital"

Account No. 107 "Reserve fund"

Accounts: No. 108 "Retained Earnings"

Account No. 111 "Dividends (Distribution of Part of Profit among Shareholders"

Section 2. Funds and Precious Metals

Funds

Account No. 202 "Foreign Currency in Cash and Cheques (Including Travellers' Cheques), whose Nominal Value is Given in Foreign Currency"

Account No. 20202 "Cash of Credit Institutions"

Account No. 20203 "Cheques (Including Travelers' Cheques), whose Nominal Value is Given in Foreign Currency"

Account No. 20208 "Funds in ATMs and automatic receivers"

Account No. 20209 "Funds en Route"

Account No. 20210 "Cheques (including Travelers' Cheques, whose Nominal Value is Given in Foreign Currency, en Route"

Precious Metals and Natural Precious Stones

Account No. 203 "Precious Metals"

Accounts: No. 20302 "Gold"

Account No. 20305 "Precious metals en route"

Account No. 20308 "Precious metals in coins and commemorative medals"

Accounts: No. 20309 "Accounts of customers (except for credit institutions) in precious metals"

Account No. 204 "Natural precious stones"

Account No. 20401 "Natural precious stones"

Account No. 20402 "Natural precious stones transferred for sale"

Account No. 20403 "Natural precious stones en route"

Section 3. Interbank Operations

Interbank Settlements

Account No. 301 "Correspondent Accounts"

Account No. 30102 "Correspondent Accounts of Credit Institutions in the Bank of Russia"

Account No. 30104 "Correspondent Accounts of Settlement Non-Bank Credit Institutions"

Account No. 30106 "Correspondent Accounts of Settlement Centers of Payment Systems Used for Transfer of Funds on Operations of the Bank of Russia"

Account No. 30109 "Correspondent Accounts of Correspondent Credit Institutions"

Account No. 30110 "Correspondent Accounts in Correspondent Credit Institutions"

Account No. 30111 "Correspondent Accounts of Non-Resident Banks"

Account No. 30114 "Correspondent Accounts in Non-Resident Banks"

Accounts: No. 30116 "Correspondent Accounts of Credit Institutions in Precious Metals"

Accounts: No. 30122 "Correspondent Accounts of Non-Resident Banks in the Currency of the Russian Federation - "K" Type Accounts (Convertible)"

Account No. 30125 "Correspondent Accounts of Non-Bank Credit Institutions Carrying out Deposit and Credit Operations"

Account No. 302 "Accounts of credit institutions in respect of other operations"

Account No. 30202 "Obligatory reserves of credit institutions deposited in the Central Bank of Russia"

Account No. 30208 "Accumulation accounts of credit institutions at issuance of shares"

Account No. 30210 "Accounts of credit institutions (branches) for cash servicing of structural subdivisions"

Account No. 30211 "Funds remitted in accordance with reserve requirements of authorised bodies of other countries"

Account No. 30213 "Security deposit of operator of the payment system that is not nationally significant"

Account No. 30215 "Contributions to the guarantee fund of the payment system"

Account No. 30218 "Results of the payment clearing"

Account No. 30219 "Guarantee fund of the payment system"

Account No. 30220 "Unaccomplished transfers of funds written down from bank accounts of customers"

Account: No. 30221 "Unaccomplished transfers and settlements of the credit institution"

Account No. 30223 "Unaccomplished transfers and settlements on bank accounts of customers in the course of settlements via subdivisions of the Bank of Russia"

Account No. 30224 "Funds of the authorised banks deposited in the Bank of Russia"

Account No. 30227 "Funds of customers reserved in the course of foreign exchange operations"

Account No. 30228 "Reserve amounts for foreign exchange operations, remitted to the Bank of Russia"

Account No. 30230 "Special bank accounts of non-resident banks in the currency of the Russian Federation"

Account No. 30231 "Accounts of non-resident banks in the currency of the Russian Federation"

Accounts: No. 30232 "Unaccomplished settlements with payment infrastructure services operators and money transfer operators"

Account No. 30235 "Accounts for cash servicing of credit institutions (their branches) not at the place of opening of correspondent accounts (sub-accounts)"

Account No. 30236 "Unaccomplished transfers received from payment systems and on the correspondent accounts"

Account No. 303 "Intrabank claims and obligations"

Accounts: No. 30301 "Intrabank obligations related to transfers of customers"

Accounts: No. 30305 "Intrabank obligations related to distribution (redistribution) of assets, liabilities and capital"

Account No. 304 "Accounts for clearing"

Accounts: No. 30411 "Merchant bank accounts"

Account No. 30413 "Funds on merchant bank accounts"

Account No. 30414 "Clearing bank accounts for fulfillment of obligations, individual clearing and other security"

Account No. 30415 "Clearing bank accounts of a collective clearing security (guarantee fund)"

Accounts: No. 30416 "Funds on the clearing bank accounts for fulfillment of obligations, individual clearing and other security"

Account: No. 30418 "Funds on the clearing bank accounts of a collective clearing security (guarantee fund)"

Accounts: No. 30420 "Funds for fulfillment of obligations accepted for clearing, for individual clearing and other security"

Accounts: No. 30422 "Funds for collective clearing security (guarantee fund)"

Account No. 30424 "Funds in clearing institutions intended for fulfillment of obligations accepted for clearing, individual clearing and other security"