- Main page
- 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 C. Off-Balance Sheet Accounts
- Section 5. Credit and Leasing Operations, Contingent Claims and Contingent Liabilities
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"
