Source: https://cis-legislation.com/document.fwx?rgn=73122
Timestamp: 2020-05-31 03:54:54
Document Index: 199943489

Matched Legal Cases: ['Art. 2790', 'Art. 157', 'Art. 5032', 'Art. 2711', 'Art. 3233', 'Art. 2426', 'Art. 3101', 'Art. 2061', 'Art. 2648', 'Art. 9', 'Art. 10', 'Art. 1151', 'Art. 2117', 'Art. 4696', 'Art. 4699', 'Art. 4982', 'Art. 6229', 'Art. 6231', 'Art. 25', 'Art. 3629', 'Art. 5731', 'Art. 5756', 'Art. 907', 'Art. 3873', 'Art. 5973', 'Art. 6728', 'Art. 6954', 'Art. 7591', 'Art. 7607', 'Art. 1076', 'Art. 1649', 'Art. 2329', 'Art. 3438', 'Art. 3476', 'Art. 3477', 'Art. 4084', 'Art. 6336', 'Art. 6695', 'Art. 6699', 'Art. 6975', 'Art. 2311', 'Art. 2317', 'Art. 3395', 'Art. 3634', 'Art. 4219', 'Art. 5318', 'Art. 6154']

Provision of the Central bank of the Russian Federation "About procedure for financial accounting of fixed assets, intangible assets, the real estate, temporarily..."
On February 6, 2015 No. 35917
of December 22, 2014 No. 448-P
About procedure for financial accounting of fixed assets, intangible assets, the real estate which is temporarily not used in the main activities, non-current assets, held for sale, the inventories, labor instruments and objects of the labor received under agreements of compensation, pledge which purpose is not determined in credit institutions
(as amended on 22-05-2019)
Based on the Federal Law of July 10, 2002 No. 86-FZ "About the Central bank the Russian Federation (Bank of Russia)" (The Russian Federation Code, 2002, No. 28, Art. 2790; 2003, No. 2, Art. 157; No. 52, Art. 5032; 2004, No. 27, Art. 2711; No. 31, Art. 3233; 2005, No. 25, Art. 2426; No. 30, Art. 3101; 2006, No. 19, Art. 2061; No. 25, Art. 2648; 2007, No. 1, Art. 9, Art. 10; No. 10, Art. 1151; No. 18, Art. 2117; 2008, No. 42, Art. 4696, Art. 4699; No. 44, Art. 4982; No. 52, Art. 6229, Art. 6231; 2009, No. 1, Art. 25; No. 29, Art. 3629; No. 48, Art. 5731; 2010, No. 45, Art. 5756; 2011, No. 7, Art. 907; No. 27, Art. 3873; No. 43, Art. 5973; No. 48, Art. 6728; 2012, No. 50, Art. 6954; No. 53, Art. 7591, Art. 7607; 2013, No. 11, Art. 1076; No. 14, Art. 1649; No. 19, Art. 2329; No. 27, Art. 3438, Art. 3476, Art. 3477; No. 30, Art. 4084; No. 49, Art. 6336; No. 51, Art. 6695, Art. 6699; No. 52, Art. 6975; 2014, No. 19, Art. 2311, Art. 2317; No. 26, Art. 3395; No. 27, Art. 3634; No. 30, Art. 4219; No. 40, Art. 5318; No. 45, the Art. 6154) and according to the solution of the Board of directors of the Bank of Russia (the minutes of the Board of directors of the Bank of Russia of September 26, 2014 No. 28) the Bank of Russia establishes for credit institutions procedure for financial accounting of fixed assets, intangible assets, the real estate which is temporarily not used in the main activities, non-current assets, held for sale, the inventories, labor instruments and objects of the labor received under agreements of compensation, pledge which purpose is not determined.
1.1. Financial accounting shall provide forming of reliable information about fixed assets, intangible assets, the real estate which is temporarily not used in the main activities, non-current assets, held for sale, the inventories, labor instruments and objects of the labor received under agreements of compensation, pledge which purpose is not determined credit institution and changes in their structure.
1.2. By credit institution in accounting policy methods of financial accounting of fixed asset objects, intangible assets, the real estate which is temporarily not used in the main activities, non-current assets, held for sale, the inventories, labor instruments and objects of the labor received under agreements of compensation, pledge which purpose is not determined, and also models of accounting of fixed asset objects, intangible assets, the real estate which is temporarily not used in the main activities shall be determined.
1.3. The credit institution shall have rules of document flow in financial accounting when making transactions with fixed asset objects, intangible assets, the real estate which is temporarily not used in the main activities, non-current assets, held for sale of the inventories, labor instruments and objects of the labor received under agreements of compensation, pledge which purpose is not determined to appoint persons responsible for documentary registration of transactions with these objects and safety of the specified objects.
1.4. Assessment of fair value of fixed assets, intangible assets, the real estate which is temporarily not used in the main activities, non-current assets, held for sale of the inventories, labor instruments and objects of the labor received under agreements of compensation, pledge which purpose is not determined is performed according to the procedure, the determined International accounting standard (IFRS) 13 "Assessment of fair value" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation of December 28, 2015 No. 217n "About introduction of International accounting standards and Explanations of International accounting standards in action in the territory of the Russian Federation and about recognition voided some orders (separate provisions of orders) of the Ministry of Finance of the Russian Federation", the registered Ministry of Justice of the Russian Federation on February 2, 2016 No. 40940, on August 1, 2016 No. 43044 (further - the order of the Ministry of Finance of the Russian Federation No. 217n), with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation of June 27, 2016 No. 98n "About introduction of documents of International accounting standards in action in the territory of the Russian Federation and about recognition voided some orders of the Ministry of Finance of the Russian Federation", the registered Ministry of Justice of the Russian Federation on July 15, 2016 No. 42869 (further - the order of the Ministry of Finance of the Russian Federation No. 98n), the order of the Ministry of Finance of the Russian Federation of July 11, 2016 No. 111n "About enforcement and cancellation of documents of International accounting standards in the territory of the Russian Federation", the registered Ministry of Justice of the Russian Federation on August 1, 2016 No. 43044 (further - the order of the Ministry of Finance of the Russian Federation No. 111n).
The credit institution determines the evaluation methods applied in case of determination of fair value in standards of the economic actor or other internal documents.
1.5. All transactions with fixed asset objects, intangible assets, the real estate which is temporarily not used in the main activities, non-current assets, held for sale of the inventories, labor instruments and objects of the labor received under agreements of compensation, pledge which purpose is not determined are subject to registration by source accounting documents in accordance with the legislation of the Russian Federation and accounting policy of credit institution.
1.6. Assessment of the fixed asset objects, intangible assets, inventories, labor instruments and objects of the labor received under agreements of compensation, pledge which purpose is not determined which cost in case of acquisition is expressed in foreign currency is determined in rubles by the official rate of foreign currency in relation to the ruble established by the Bank of Russia, operating for date of recognition of object.
1.7. Fixed asset objects, intangible assets, the real estate which is temporarily not used in the main activities, non-current assets, held for sale of the inventories, labor instruments and objects of the labor received under agreements of compensation, pledge which purpose is not determined are subject to inventory count in cases, procedure and the terms determined by the legislation of the Russian Federation and accounting policy of credit institution.
Chapter 2. Financial accounting of fixed assets
2.1. For the purpose of this provision fixed asset the object having the material and material form held for use credit institution is recognized when rendering services or the administrative purposes within more than 12 months which subsequent resale by credit institution is not supposed, in case of simultaneous accomplishment of the following conditions:
object is capable to bring to credit institution economic benefits in the future;
the original cost of object can be reliably determined.
Acquisition of objects can be performed for the purpose of safety, environment protection, and also in the cases provided by sanitary and hygienic, technical and operational and other special technical regulations and requirements. Though acquisition of such objects does not lead directly to increase in future economic benefits from their use, it can be necessary for receipt of future economic benefits by credit institution from use of other assets or for providing the main activities therefore such objects can be acknowledged as fixed assets.
2.2. The credit institution develops own classification similar in nature and use of fixed assets on uniform groups taking into account the specifics of activities and criteria of materiality approved in accounting policy. In particular, can treat uniform groups of fixed assets: parcels of land, buildings, vehicles, furniture, equipment, computer facilities.
2.3. Unit of financial accounting of fixed assets is inventory object. The credit institution in standards of the economic actor or other internal documents determines, applying the professional judgement based on requirements of this provision, the minimum object of accounting which is subject to recognition as inventory object proceeding from the criteria of materiality approved in accounting policy.
2.4. As a rule, inventory fixed asset object object with all devices and accessories or the separate structurally isolated subject intended for accomplishment of certain independent functions, or the isolated complex of structurally jointed objects representing whole and intended for accomplishment of certain work is recognized. One or several objects of one or of different function, having general devices and the accessories, general management mounted on one base therefore each subject entering complex can perform the functions only as a part of complex, but not independently belong to the isolated complex of structurally jointed objects.
2.5. In the presence at one fixed asset object of several parts (components) which useful lifex significantly differ each such part (component) is recognized independent inventory object if its cost is essential rather total cost of this fixed asset.
Part (component) can have the material and material form or represent costs for capital repairs, and also for carrying out technical inspections for detection of defects regardless of whether replacement of elements of object is made at the same time.
Costs for capital repairs and for carrying out technical inspections are recognized as part (component) of fixed asset only concerning the regular essential costs arising through certain intervals of time throughout useful life of fixed asset object.
The useful life for the purpose of this provision is understood as period of time during which object will be available for use by credit institution for the purpose of receipt of economic benefits.
2.6. The credit institution has the right to unite in one object of accounting objects, uniform in nature and intended use, which separately are insignificant and to apply requirements of this provision to their aggregative cost.
Aggregative project cost of fixed assets for the purpose of this provision is understood as the cost received by way of summing of costs united in one object of accounting uniform in nature and intended use of objects.
The objects which are diverse on nature and intended use cannot be united in one object of accounting.
2.7. Accession number is assigned to each inventory fixed asset object in case of their recognition. The credit institution determines procedure for assignment of accession numbers in standards of the economic actor or other internal documents.
2.8. Financial accounting of fixed assets, fixed asset depreciations is performed on the following balance sheet accounts:
No. 60401 "Fixed assets (except the earth)";
No. 60404 "Earth";
No. 60414 "Fixed asset depreciation (except the earth)";
No. 60415 "Investments in construction (construction), creation (production) and acquisition of fixed assets".
Depreciation is repayment of its depreciable amount, systematic during useful life of fixed asset object, which is determined as original or revaluated value of fixed asset less settlement salvage value.
Settlement salvage value of fixed asset object for the purpose of this provision is understood as the amount which the credit institution would receive from disposal of object after deduction of costs for disposal in case of achievement by subject to the termination of useful life.
If settlement salvage value of fixed asset object is insignificant proceeding from the criteria of materiality approved in accounting policy, the credit institution has the right not to consider it when calculating depreciable amount of object.
The parcels of land, and also objects of environmental management (water, subsoil and other natural resources) are subject to reflection in financial accounting on the balance sheet account No. 60404 "Earth".
Analytics of fixed assets, fixed asset depreciations are conducted on inventory objects.
The credit institution determines procedure for analytics of objects of investments in construction (construction), creation (production) and acquisition of fixed assets in standards of the economic actor or other internal documents. At the same time analytics shall provide information on cost types. In particular, can treat cost types: the acquisition price, cost of project, contract, construction and other works, installation of equipment, cost of stock, accessories and other materials, import duties, customs fees, other obligatory payments and other costs on capital investments.
2.9. In original cost of the fixed assets acquired for a fee the amount of actual costs of credit institution on construction (construction), creation (production) and acquisition of fixed asset object, except for the value added tax and other recoverable taxes is recognized (except cases when the credit institution in accounting policy determines other based on the legislation of the Russian Federation).
2.10. The credit institution shall estimate actual costs on construction (construction), creation (production) and acquisition of fixed asset objects, being guided by recognition criteria, stipulated in Item 2.1 this provision, in process of emergence of such costs.
Until readiness of fixed asset for use according to intentions of management of credit institution accumulated actual costs are recognized incomplete capital investments in fixed assets and are allocated in the separate group as a part of fixed assets of credit institution which is subject to accounting on the balance sheet account No. 60415 "Investments in construction (construction), creation (production) and acquisition of fixed assets".
Inclusion of actual costs on construction (construction), creation (production) and acquisition of fixed asset objects in original cost of fixed asset object stops when object is ready to use according to intentions of management of credit institution that is when its location and condition allow to perform its use according to intentions of management of credit institution (further - is ready to use).
2.11. The specific structure of actual costs on construction (construction), creation (production) and acquisition of fixed asset objects, and also costs to use is determined by credit institution in standards of the economic actor or other internal documents by delivery and bringing objects to ready state in accordance with the legislation of the Russian Federation.
2.12. The original cost of part (component) of the fixed asset recognized by independent inventory object according to Item 2.5 of this provision is determined by the amount of actual costs. If actual costs on separate parts (components) are not allocated as a part of actual costs for construction (construction), creation (production) and acquisition of fixed asset object, they are determined proceeding from their fair value, and in case of impossibility of its determination - on the basis of any other reasonable method of distribution of actual costs using professional judgment.
2.13. Financial accounting of transactions on construction (construction), creation (production) and acquisition of fixed assets is performed in the following procedure.
2.13.1. In case of money transfer, including in the form of advance payment, according to the agreement to the supplier (seller), the contract, project organizations accounting entry is performed:
The debit of the account No. 60312 "Settlings with suppliers, contractors and buyers" or No. 60314 "Settlings with the nonresident organizations for economic activities" (further - accounts on accounting of settlings with suppliers, contractors and buyers)
The credit of correspondent account, or the bank account of the receiver of money if it is served in this credit institution, or accounts on accounting of cash desk (further - accounts on the cash accounting).
2.13.2. In case of receipt of fixed asset object, acceptance of the performed works and the rendered services, and also implementation of costs on delivery and finishing it to ready state to use accounting entries are performed:
Debit of the account No. 60415 "Investments in construction (construction), creation (production) and acquisition of fixed assets"
The credit of accounts on accounting of settlings with suppliers, contractors and buyers, No. 60305 "Obligations on payment of short-term employee benefits, No. 61013 "The materials intended for construction, creation and recovery of fixed assets and the real estate which is temporarily not used in the main activities" and others.
2.13.2.1. In case of inclusion of the value added tax in the cost of fixed asset accounting entry is performed:
The account No. 60310 credit "The value added tax paid" or accounts on accounting of settlings with suppliers, contractors and buyers for tax amount on the value added attributable to the cost of fixed asset.
2.13.3. In case of readiness of object for use accounting entry is performed:
The debit of the account No. 60401 "Fixed assets (except the earth)" or No. 60404 "Earth"
Account No. 60415 credit of "Investment in construction (construction), creation (production) and acquisition of fixed assets".
2.14. In case of acquisition of fixed asset on the terms of payment deferral in its original cost acquisition value of this asset on the terms of immediate payment is recognized. The difference between the amount which is subject to payment under the agreement, and acquisition value of this asset on the terms of immediate payment is recognized interest expense throughout the entire period of payment deferral according to the procedure, established for such expenses.
If the period of payment deferral falls on one accounting period, the credit institution has the right to recognize such interest expense no later than the last working day of the period of payment deferral.
If the period of payment deferral falls on several accounting periods, such interest expense is recognized each accounting period in the amount of falling on this accounting period.
2.14.1. Recognition of interest expense is reflected accounting entry on the debit of the account No. 70606 "Expenses" (in the Report on financial results constituted by credit institution according to the Provision of the Bank of Russia of December 22, 2014 No. 446-P "About procedure for determination of the income, expenses and other comprehensive income of credit institutions", the registered Ministry of Justice of the Russian Federation on February 6, 2015 No. 35910 ("the Bulletin of the Bank of Russia" from _________ 201_ years No. _____) (further - the Provision of the Bank of Russia No. 446-P) (further - OFR), on symbols of the subsection 4 "On the Other Raised Funds of Legal Entities" or the subsection 7 "On the Other Raised Funds of Clients — Physical Persons" of Section 4 "The adjustments increasing interest expenses on difference between the interest expenses for the accounting period calculated according to application of discount rate, and interest expenses added according to the agreement of "part III" interest expenses, expenses from adjustments and expenses on forming of reserves on possible losses" in correspondence with the account No. 60311 "Settlings with suppliers, contractors and buyers" or No. 60313 "Settlings with the nonresident organizations for economic activities" (further also - the account on accounting of settlings with suppliers, contractors and buyers).
2.14.2. In case of repayment of the obligation to the supplier in the amount and the terms established by the agreement accounting entry is performed:
Debit of accounts on accounting of settlings with suppliers, contractors and buyers
Credit of accounts on the cash accounting.
2.15. Future costs for accomplishment of obligations on dismantle, liquidation of object and recovery of the environment on the site occupied by him shall be estimated and included by credit institution in original cost of fixed assets the credit institution could compensate them during the term of use of this object even in that case when such costs are incurred only after the end of its use.
The credit institution in standards of the economic actor or other internal documents determines evaluation procedure of future costs for accomplishment of obligations by dismantle, liquidation of object and recovery of the environment on the site occupied by him.