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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 and on Procedure for Its Application (with Amendments and Additions)
- Chart of Accounts for Bookkeeping in Credit Institutions and Procedure for Its Application
- Part II. Characteristics of Accounts
- Chapter A. Balance Sheet Accounts
- Section 4. Operations with Customers
- Loans granted and other funds placed
- Account No. 459 "Overdue interest on loans granted and other placed funds"
Account No. 459 "Overdue interest on loans granted and other placed funds"
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