Certificate of income, expenses, property and property-related obligations

CERTIFICATE is filled in using the special software "BK Certificates" (hereinafter referred to as "BK Certificates" SPO). When printing the certificate, zones with service information (bar codes, etc.) are formed, on which it is not allowed to apply any marks.

The SPO "Spravki BK" is posted on the official website of the President of the Russian Federation (http://www.kremlin.ru/structure/additional/12), a link to which is also posted on the official website of the federal state information system "Unified information system for managing the personnel of the state civil service of the Russian Federation"(https://gossluzhba.gov.ru/anticorruption/spravki_bk).

METHODOLOGICAL RECOMMENDATIONS ON THE PROVISION OF INFORMATION ON INCOME, EXPENSES, PROPERTY AND PROPERTY-RELATED LIABILITIES AND FILLING OUT THE CORRESPONDING FORM OF THE CERTIFICATE IN 2022 (FOR THE REPORTING YEAR 2021)

These Methodological Recommendations have been developed to clarify individual situations that arise when filling out certificates of income, expenses, property and property-related obligations, are advisory in nature and are not a regulatory legal act of the Russian Federation.
In accordance with paragraph 25 of the Decree of the President of the Russian Federation of April 2, 2013 N 309 "On measures to implement certain provisions of the Federal Law "On Combating Corruption" the Ministry of Labor and Social Protection of the Russian Federation provides advisory and methodological assistance in implementing the requirements of federal laws, regulatory legal acts of the President of the Russian Federation and the Government of the Russian Federation on combating corruption to federal government bodies, the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund, and other organizations created on the basis of federal laws, and is also authorized to publish methodological recommendations and other instructional and methodological materials on these issues.
In this regard, paragraph 2 of section 4 of the minutes of the meeting of the Presidium of the Council under the President of the Russian Federation for Combating Corruption dated April 24, 2015 No. 47 instructs federal government bodies, government bodies of constituent entities of the Russian Federation, local government bodies, state corporations (companies), funds and other organizations created by the Russian Federation on the basis of laws, as well as organizations created to perform the tasks assigned to federal government bodies, to be guided by the methodological recommendations and other instructional and methodological materials issued by the Ministry of Labor of Russia when implementing the requirements of the legislation on combating corruption.
In turn, based on the Model Regulation on the subdivision of the federal government body for the prevention of corruption and other offenses and the Model Regulation on the body of a constituent entity of the Russian Federation for the prevention of corruption and other offenses, approved by Decree of the President of the Russian Federation of July 15, 2015 N 364 "On measures to improve the organization of activities in the field of combating corruption", authorized to provide advisory assistance on issues related to the application of the legislation of the Russian Federation on combating corruption is a subdivision of a government body, local government body or organization for the prevention of corruption and other offenses (a body of a constituent entity of the Russian Federation for the prevention of corruption and other offenses).
In this regard, persons who are subject to restrictions and prohibitions, requirements to prevent or resolve a conflict of interest, obligations established by the legislation of the Russian Federation on combating corruption, in order to receive appropriate advisory assistance, including on issues of filling out a certificate of income, expenses, property and property-related obligations, the form of which was approved by Decree of the President of the Russian Federation of June 23, 2014 N 460 "On approval of the form of a certificate of income, expenses, property and property-related obligations and amendments to certain acts of the President of the Russian Federation" (hereinafter referred to as the certificate), shall contact the specified division.
If the departments for the prevention of corruption and other offenses encounter difficulties in providing consultations to the employees of such departments, it is recommended that they first contact the responsible specialists of the Department of Project Activities and State Policy in the Sphere of State and Municipal Service of the Ministry of Labor of Russia in the course of their work to resolve the current situation and, if necessary, send an official request with all materials describing the situation attached, with a request to provide advisory assistance to such a department.

I. Submission of information on income, expenses, property
and property-related liabilities

Submission of information on income, expenses, property and property-related liabilities is the responsibility of the relevant person, as provided for by anti-corruption legislation.

Persons required to submit information on income, expenses, property and property-related liabilities
1. Information on income, expenses, property and property-related liabilities (hereinafter referred to as information) shall be submitted by persons holding positions, the exercise of powers for which entails the obligation to submit such information (hereinafter referred to as an employee (worker)), namely:
1) persons holding state positions of the Russian Federation, state positions of constituent entities of the Russian Federation, municipal positions (the latter - taking into account the features established by subparagraph 2 of this paragraph);
2) by persons holding municipal positions of deputies of representative bodies of rural settlements and exercising their powers on a part-time basis - within four months from the date of election as a deputy, transfer of a vacant deputy mandate or termination of the exercise of powers on a permanent basis, as well as for each year preceding the year of submission of information (reporting period), in the event of transactions being concluded during the reporting period stipulated by Part 1 of Article 3 of Federal Law No. 230-FZ of December 3, 2012 "On Control over the Compliance of Expenses of Persons Holding Government Positions and Other Persons with Their Income". If such transactions were not concluded during the reporting period, such persons shall notify the highest official of the constituent entity of the Russian Federation (the head of the highest executive body of state power of the constituent entity of the Russian Federation) thereof in the manner prescribed by the law of the constituent entity of the Russian Federation;
3) state and municipal employees holding positions included in the lists approved by regulatory legal acts of the Russian Federation;
4) employees of state corporations (companies, public-law companies), the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund, and other organizations created by the Russian Federation on the basis of federal laws, holding positions, the appointment to and dismissal from which is carried out by the President of the Russian Federation or the Government of the Russian Federation, and positions included in the lists approved by regulatory acts of funds, local regulatory acts of organizations;
5) persons holding the positions of members of the Board of Directors of the Central Bank of the Russian Federation, other positions in the Central Bank of the Russian Federation included in the list approved by the Board of Directors of the Central Bank of the Russian Federation;
6) employees of organizations created to perform tasks assigned to federal government agencies, filling individual positions on the basis of an employment contract in these organizations, included in the lists approved by federal government agencies;
7) the ataman of the All-Russian Cossack Society and the atamans of military Cossack societies included in the state register of Cossack societies in the Russian Federation (hereinafter referred to as the ataman of the military Cossack society);
8) the Commissioner for the Rights of Consumers of Financial Services (hereinafter referred to as the Financial Commissioner), the head of the service for ensuring the activities of the Financial Commissioner;
9) other persons in accordance with the legislation of the Russian Federation.
2. Information on income, property and property obligations shall be submitted by a citizen applying for a position (hereinafter referred to as a citizen):
1) a state position of the Russian Federation, a state position of a constituent entity of the Russian Federation, a municipal position;
2) any position in the civil service of the Russian Federation (applicants for service);
3) a municipal service position included in the lists approved by regulatory legal acts of the Russian Federation;
4) positions in state corporations (companies, public-law companies), the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund, other organizations created by the Russian Federation on the basis of federal laws, the appointment to which and dismissal from which is carried out by the President of the Russian Federation or the Government of the Russian Federation, and a position included in the lists approved by regulatory acts of funds, local regulatory acts of organizations;
5) the position of a member of the Board of Directors of the Central Bank of the Russian Federation, the position in the Central Bank of the Russian Federation, included in the list approved by the Board of Directors of the Central Bank of the Russian Federation;
6) a separate position on the basis of an employment contract in organizations created to perform tasks assigned to federal government agencies, included in the lists approved by federal government agencies;
7) the position of ataman of a military Cossack society (the ataman of a military Cossack society elected by the highest governing body of the military Cossack society when submitting a proposal to the President of the Russian Federation on the approval of the ataman of a military Cossack society) and the ataman of the All-Russian Cossack Society;
8) the position of financial ombudsman, head of the service for ensuring the activities of the financial ombudsman;
9) other positions in accordance with the legislation of the Russian Federation. Laws of constituent entities of the Russian Federation may establish other features of the submission of information (for example, establishing the obligation for citizens applying for a municipal position, the position of head of a local administration under a contract, to submit information in the approved manner within a certain period from the date of being granted powers for the position (appointment, election to the position).
3. Information on income, property and property obligations shall also be submitted by federal civil servants holding a civil service position not provided for in the list of positions approved by Decree of the President of the Russian Federation of 18 May 2009 N 557 "On Approval of the List of Federal Civil Service Positions, When Holding Which Federal Civil Servants Are Obliged to Submit Information on Their Income, Property and Property Obligations, as well as Information on the Income, Property and Property Obligations of Their Spouses and Minor Children", and by those applying for a civil service position in this government agency, provided by this list.

Mandatory nature of information submission
4. The requirements of anti-corruption legislation do not provide for the release of an employee (worker) from the obligation to submit information, in particular, during the period of his/her vacation (annual paid vacation, vacation without pay, parental leave and other vacations provided for by law), during a period of temporary disability or other period of non-performance of official duties.
5. If it is impossible for an employee (worker) to submit information in person, it is recommended to send it to a government agency, local government body, organization by mail. Information sent through a postal organization is considered to be submitted on time if it was submitted to the postal organization before 24:00 on the last day of the period specified in paragraph 7 of these Methodological Recommendations.

Deadlines for submitting information
6. Citizens submit information (without filling out Section 2 of the certificate) when submitting documents for conferring authority for a position, appointment or election to a position (before appointment to a position, together with the main package of documents).
Participation of a citizen in a competition for filling a vacant position of the state civil service of the Russian Federation does not imply an obligation to submit information. Information is submitted before appointment to a position of the state civil service of the Russian Federation. Atamans of military Cossack societies, elected by the highest governing body of military Cossack societies, submit information when submitting a motion to the President of the Russian Federation to approve the ataman of a military Cossack society.
7. Employees (workers) submit information annually within the following timeframes:
1) no later than April 1 of the year following the reporting year (the President of the Russian Federation, members of the Government of the Russian Federation, the Secretary of the Security Council of the Russian Federation, federal civil servants of the Administration of the President of the Russian Federation, etc.);
2) no later than April 30 of the year following the reporting year (civil servants, municipal employees, employees of the Central Bank of the Russian Federation, employees of the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund, state corporations (companies, public-law companies), other organizations created on the basis of federal laws, organizations created to perform tasks assigned to federal government bodies, atamans of military Cossack societies approved by the President of the Russian Federation, etc.).
8. Information may be submitted by the employee (worker) at any time, starting from January 1 of the year following the reporting year.
9. It is not recommended to postpone the submission of information until April, especially in the case of a planned long-term absence of the employee (worker), for example, departure on a business trip or vacation.
10. If the last day of the deadline for submitting information falls on a non-working day, the information is submitted on the last working day. On a non-working day, information is sent by mail in compliance with the conditions specified in paragraph 5 of these Methodological Recommendations.

Persons for whom information is submitted
11. Information is submitted separately:
1) for the employee (worker),
2) for his/her spouse,
3) for each minor child of the employee (worker).
For example, an employee (worker) with a spouse and two minor children must submit four certificates - separately for himself/herself and for each family member. It is not allowed to submit information on two or more persons (for example, on two minor children) in one certificate.
12. The reporting period and reporting date for submitting information established for citizens and employees (workers) are different:
1) a citizen submits:
a) information about your income, the income of your spouse and minor children, received for the calendar year preceding the year of filing the documents (from January 1 to December 31), as well as information about real estate, vehicles, securities, digital financial assets, digital rights, including both digital financial assets and other digital rights, about utilitarian digital rights and digital currency, alienated during the specified period as a result of a gratuitous transaction;
b) information about the property owned by him, his spouse and minor children, information about accounts in banks and other credit institutions, securities, property obligations as of the first day of the month preceding the month of filing documents (as of the reporting date);
2) The employee (worker) submits annually:
a) information about your income and expenses, the income and expenses of your spouse and minor children, received for the calendar year preceding the year of submission of the information (from January 1 to December 31), as well as information about real estate, vehicles, securities, digital financial assets, digital rights, including both digital financial assets and other digital rights, about utilitarian digital rights and digital currency, alienated during the specified period as a result of a gratuitous transaction;
b) information on the property owned by him, his spouse and minor children, information on accounts in banks and other credit institutions, securities, property obligations as of the end of the reporting period (December 31 of the year preceding the year in which the information is submitted);
3) when appointed as an acting senior official of a constituent entity of the Russian Federation (head of the highest executive body of state power of a constituent entity of the Russian Federation), the person shall submit information on his/her income, the income of his/her spouse and minor children received for the calendar year preceding the year of appointment (from January 1 to December 31), as well as information on real estate, vehicles, securities, digital financial assets, digital rights, including both digital financial assets and other digital rights, on utilitarian digital rights and digital currency alienated during the specified period as a result of a gratuitous transaction, and information on the property owned by him/her, his/her spouse and minor children, information on accounts in banks and other credit institutions, securities, on property obligations as of the date of appointment.
13. Transfer to another position of the state civil service of the Russian Federation to another state body or to a state service of the Russian Federation of another type implies dismissal from the state civil service of the Russian Federation and, as a consequence, the need to submit information within the framework of subparagraph 1 of paragraph 12 of these Methodological Recommendations.

The holding of a specific position on the reporting date as a basis for submitting information
14. An employee (worker), unless otherwise provided by a regulatory legal act of the Russian Federation, must provide information if, as of December 31 of the reporting year:
1) the position held by him/her on the specified date was included in the relevant list of positions, and the employee (worker) himself/herself held the specified position.
Thus, if the position held by the employee (worker) is included in the list of positions during the declaration campaign, the specified adjustment does not result in the employee (worker) being obliged to submit information;
2) the position temporarily held by him/her, the duties of which were performed by the employee (worker) in accordance with the order (instruction) of the representative of the employer (employer), was included in the relevant list of positions.
The employee (worker) does not submit information as part of the declaration campaign if he/she appointed to a position included in the relevant list of positions, or temporarily holds the said position after December 31 of the reporting year, except for cases stipulated by regulatory legal acts of the Russian Federation (see, for example, the Regulation on the submission by citizens applying for public office in the Russian Federation and persons holding public office in the Russian Federation of information on income, property and property obligations, approved by Decree of the President of the Russian Federation of May 18, 2009 N 558).
15. Submission of information after the dismissal of an employee (worker) in the period from January 1 to April 1 (30), 2022 is not required.
Information submitted during the declaration campaign by an employee (worker) who resigned before the posting of such information is not subject to publication on the official website on the information and telecommunications network "Internet".
16. In the event that an employee holds several positions in one organization (internal part-time work, i.e. the employee has entered into an employment contract to perform other regular paid work for the same employer in his/her free time), the holding of which entails the obligation to submit information, then such an employee shall fill out one certificate indicating both positions.
In the case of external part-time work (the employee has entered into an employment contract to perform other regular paid work for another employer in his/her free time), the employee holding positions in different organizations, the holding of which entails the obligation to submit information, shall submit two certificates to these organizations (filled out separately for each position). The number of certificates submitted in relation to family members does not change.
Members of the Council of the Federal Territory "Sirius" submit certificates as persons holding state positions of the Russian Federation, as well as as a person holding another public-law position (if applicable) (see, for example, Part 9 of Article 12 of the Federal Law of December 22, 2020 N 437-FZ "On the Federal Territory "Sirius").
A deputy of a municipality who has, for example, the status of a deputy of a municipal district and the corresponding urban settlement, may submit one certificate, on the title page of which he will indicate both municipal positions held (and other positions, if necessary), if such a procedure is established by the relevant regulatory legal act of the constituent entity of the Russian Federation.

Determination of the circle of persons (family members) regarding whom it is necessary to provide information 17. Information on income, expenses, property and property-related obligations shall be provided taking into account the marital status of the citizen, employee (worker) as of the reporting date.

Spouses
18. When providing information regarding a spouse, the provisions of Articles 10 “Conclusion of Marriage” and 25 “Moment of Termination of Marriage upon its Dissolution” of the Family Code of the Russian Federation should be taken into account.
19. According to Article 10 of the Family Code of the Russian Federation, the rights and obligations of spouses arise from the date of state registration of marriage in the civil registry office.

List of situations and recommended actions (table No. 1):

Example: an employee (worker) submits information in 2022 (for the reporting year 2021)
The marriage was concluded in the civil registry office (hereinafter referred to as the Civil Registry Office) in November 2021	information regarding the spouse is provided because as of the reporting date (December 31, 2021) the employee was married
The marriage was registered at the registry office in March 2022	information regarding the spouse is not provided, since as of the reporting date (December 31, 2021), the employee was not married
Example: a citizen submits information in September 2022 in connection with the submission of documents for appointment to a position. The reporting date is August 1, 2022
The marriage was concluded on February 1, 2022	information regarding the spouse is provided since as of the reporting date (August 1, 2022) the citizen was married
The marriage was concluded on August 2, 2022	information regarding the spouse is not provided, since as of the reporting date (August 1, 2022) the citizen has not yet entered into marriage

20. According to Article 25 of the Family Code of the Russian Federation, a marriage dissolved in civil registry offices is terminated from the day of state registration of the divorce in the civil registry book, and in the case of divorce in court - from the day the court decision comes into legal force (and not on the day such decision is made).

List of situations and recommended actions (table no. 2)

Example: an employee (worker) submits information in 2022 (for the reporting year 2021)
The marriage was dissolved at the registry office in November 2021	information regarding the ex-spouse is not provided, since as of the reporting date (December 31, 2021), the employee (worker) was not married
The final decision on divorce was made by the court on December 12, 2021 and came into force on January 12, 2022.	information regarding the ex-spouse is provided, since the decision to dissolve the marriage comes into force after one month from the date of the final court decision. In the situation under consideration, the decision to dissolve the marriage came into force on January 12, 2022. Thus, as of the reporting date (December 31, 2021), the employee was considered to be married
The marriage was dissolved at the registry office in March 2022	information regarding the ex-spouse is provided because as of the reporting date (December 31, 2021) the employee was married
Example: a citizen submits information in September 2022 in connection with the submission of documents for appointment to a position. The reporting date is August 1, 2022
The marriage was dissolved at the registry office on July 1, 2022	information regarding the ex-wife is not provided, since as of the reporting date (August 1, 2022) the citizen was not married
The marriage was dissolved at the registry office on August 2, 2022	information regarding the ex-wife is provided since as of the reporting date (August 1, 2022) the citizen was married
The final decision on divorce was made by the court on July 4, 2022 and entered into legal force on August 4, 2022.	information regarding the ex-wife is provided, since the decision to dissolve the marriage comes into legal force after one month from the date of the court decision in its final form. In the situation under consideration, the period expired on August 5, 2022. Thus, as of the reporting date (August 1, 2022), the citizen was considered to be married

Minor children

21. Article 60 of the Constitution of the Russian Federation establishes that a citizen of the Russian Federation may independently exercise his rights and obligations in full from the age of 18. Thus, a child is considered an adult upon reaching the age of 18.
22. When submitting information regarding minor children, it should be taken into account that a person is considered to have reached a certain age on the day following his birthday.

List of situations and recommended actions (table No. 3):

Example: an employee (worker) submits information in 2022 (for the reporting year 2021)
The daughter of an employee (worker) turned 18 on May 21, 2021	information regarding the daughter is not provided, since as of the reporting date (December 31, 2021), the employee's (worker's) daughter had already turned 18 years old and was an adult
The employee's (worker's) daughter turned 18 on December 30, 2021	information regarding the daughter is not provided, since as of the reporting date (December 31, 2021), the employee's (worker's) daughter had already turned 18 years old and was an adult
The daughter of an employee (worker) turned 18 on December 31, 2021	information regarding the daughter is provided because the employee's (worker's) daughter is considered to have reached the age of 18 on the day after her birthday, i.e. January 1, 2022. Thus, as of the reporting date (December 31, 2021), she was still a minor
Example: a citizen submits information in September 2022 in connection with an appointment to a position. The reporting date is August 1, 2022
The citizen's son turned 18 on May 5, 2022	information regarding the son is not provided, since he was an adult and as of the reporting date (August 1, 2022) the citizen's son had already turned 18 years old
The citizen's son turned 18 on August 1, 2022	information regarding the son is provided because the citizen's son is considered to have reached the age of 18 on the day after his birthday, i.e. August 2, 2022. Thus, as of the reporting date (August 1, 2022), he was still a minor
The citizen's son turned 18 on August 17, 2022	information regarding the son is provided because as of the reporting date (August 1, 2022), the citizen's son was a minor

23. Submission by an employee of information regarding a minor child, if the employee is a guardian (trustee), his/her spouse is a guardian (trustee), or his/her spouse is an adoptive parent of such a child , is not a violation.
24. Information regarding minor children living separately from an employee (worker), if the employee (worker) has not been deprived of parental rights, is provided in the established manner.

Clarification of submitted information
25. A citizen may submit clarified information within one month from the date of submission of information in accordance with the legislation of the Russian Federation.
26. An employee (worker) holding a position not included in the in the relevant list, and applying for a position specified in the list, may submit updated information within one month from the date of submission of the information in accordance with the legislation of the Russian Federation.
27. An employee (worker) may submit updated information within one month after the end of the deadline for submitting information (April 1 (30) of the year following the reporting year), namely, up to and including May 1 (31) of the year following the reporting year.
28. Submission of revised information requires re-submission of only the certificate in which any information is not reflected or is not fully reflected, or there are errors.
29. If a person has not submitted information during the declaration campaign, then the grounds for submitting revised information he has no information.

Recommended actions when it is impossible to provide information regarding a family member
30. If it is impossible for objective reasons to provide information on the income, property and property obligations of his/her spouse, minor children, the employee should submit an application provided for in paragraph three of subparagraph "b" of paragraph 2 of the Regulation on the procedure for considering by the Presidium of the Council under the President of the Russian Federation for Combating Corruption issues related to compliance with the requirements for official (official) conduct of persons holding state positions of the Russian Federation and certain positions of the federal civil service, and the settlement of conflicts of interest, as well as certain appeals from citizens, approved by Decree of the President of the Russian Federation of February 25, 2011 N 233 "On certain issues of organizing the activities of the Presidium of the Council under the President of the Russian Federation for Combating Corruption", paragraph three of subparagraph "b" of paragraph 16 of the Regulation on the commissions for compliance with the requirements for official conduct of federal civil servants and the settlement of conflicts of interest conflict of interest, approved by Decree of the President of the Russian Federation dated July 1, 2010 N 821 "On commissions for compliance with requirements for official conduct of federal civil servants and settlement of conflicts of interest", paragraph 11 of the Regulation on the submission by atamans of the All-Russian Cossack Society and military Cossack societies entered into the state register of Cossack societies in the Russian Federation of information on income, property and property obligations, approved by Decree of the President of the Russian Federation dated October 9, 2017 N 472 "On the submission by atamans of the All-Russian Cossack Society and military Cossack societies entered into the state register of Cossack societies in the Russian Federation of information on income, property and property obligations and on amending the form of a certificate of income, expenses, property and property obligations, approved by Decree of the President of the Russian Federation dated June 23, 2014 N 460".
In the presence of continuing circumstances, the application is submitted annually. In this case, the submission of the application in question does not imply the need to submit information available to the employee (worker) (partial information regarding the spouse and minor children).
31. The application must be submitted before the expiration of the period established for the submission of information by the employee (worker).

The application is submitted (table No. 4):

To the Office of the President of the Russian Federation for Anti-Corruption Issues	persons holding state positions of the Russian Federation, positions of the federal civil service, positions in state corporations (companies, public-law companies), other organizations created on the basis of federal laws, individual positions on the basis of an employment contract in organizations created to perform tasks assigned to federal government bodies, the appointment to which and dismissal from which are carried out by the President of the Russian Federation, other persons holding state positions of the Russian Federation, in the case and in the manner established by regulatory legal acts of the Russian Federation
To the Department of Personnel of the Government of the Russian Federation	persons holding positions in the federal civil service, positions in state corporations (companies, public-law companies), other organizations created on the basis of federal laws, individual positions on the basis of an employment contract in organizations created to perform tasks assigned to federal government bodies, appointment to which and dismissal from which are carried out by the Government of the Russian Federation
To the personnel department of the federal government agency for the prevention of corruption and other offenses (unless otherwise provided by a regulatory legal act of the federal government agency registered in the established manner)	persons holding federal government service positions included in the lists established by regulatory legal acts of the Russian Federation, individual positions on the basis of an employment contract in organizations created to perform tasks assigned to federal government agencies (with the exception of positions to which appointment and dismissal is carried out by the President of the Russian Federation or the Government of the Russian Federation)
To the department for the prevention of corruption and other offenses of the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund, a state corporation (company, public-law company), another organization created on the basis of federal law	persons holding positions included in the lists established by regulatory acts of funds, local regulatory acts of state corporations (companies, public-law companies) and other organizations created on the basis of federal laws
To the department for the prevention of corruption and other offenses of the Central Bank of the Russian Federation	by persons holding positions included in the list approved by the Board of Directors of the Central Bank of the Russian Federation
To the federal executive body authorized by the Government of the Russian Federation for interaction with Cossack societies (Federal Agency for Nationalities Affairs)	by the atamans of the All-Russian Cossack Society or the military Cossack society and the atamans of the military Cossack society elected by the highest governing body of the military Cossack society when submitting to the President of the Russian Federation a proposal to approve the ataman of the military Cossack society

32. The right of employees (workers) to submit a statement about the impossibility of providing information about their income, expenses, property and property obligations is not provided by law.
33. The right of citizens to submit a statement about the impossibility of providing information about their spouse or minor children is not provided by law.

II. Filling out a certificate of income, expenses, property
and property obligations

34. The form of the certificate is standardized for all persons who are required to provide information.
35. It is recommended that the certificate be completed on the basis of title and other supporting official documents. It is not recommended to use information received by telephone, including in the form of an SMS message.
For example, filling out a certificate based on the information received from the uniform form established by Bank of Russia Instruction No. 5798-U of May 27, 2021 "On the procedure for providing credit institutions and non-credit financial institutions to citizens with information on the availability of accounts and other information necessary for citizens to submit information on income, expenses, property and property obligations, on a uniform form for providing information and the procedure for filling it out" (hereinafter referred to as Bank of Russia Instruction No. 5798-U) is sufficient (except for the case when the information required to fill out the certificate is not available from the relevant credit institution or non-credit financial institution and is available from another organization or state (municipal) body).
Any documents, including explanations from the employee, may be attached to the certificate.
36. The certificate is filled in using the special software "BK Certificates" (hereinafter referred to as the SPO "BK Certificates"). When printing the certificate, zones with service information (bar codes, etc.) are formed, on which it is not allowed to make any marks.
37. The SPO "Spravki BK" is posted on the official website of the President of the Russian Federation (http://www.kremlin.ru/structure/additional/12), a link to which is also posted on the official website of the federal state information system "Unified information system for managing the personnel of the state civil service of the Russian Federation" (https://gossluzhba.gov.ru/anticorruption/spravki_bk).
38. When filling out certificates using the SPO "BK Certificates", only the last page of the certificate is certified with a personal signature. The presence of a signature on each page (in the empty part of the page) is not a violation. The person submitting the certificates is recommended to print and sign the certificates within one day (on the same date).
It is also not recommended to replace the pages of the certificate with pages printed at a different time. In this case, sheets of one certificate should not be changed or inserted into other certificates, even if they contain identical information and printing time.
According to the Instructions on the procedure for filling out a certificate of income, expenses, property and property obligations using the SPO "BK Certificates", the following must be taken into account:
- a laser printer providing high-quality printing is used to print certificates;
- printing defects in the form of stripes, spots (in case of defects in the drum or printer cartridge) are not allowed;
- signatures and marks on linear and two-dimensional barcodes are not allowed (the signature on the certificate can be placed in the lower right corner of all pages except the last one. On the last page, the signature is placed in a specially designated place.);
- handwritten edits are not allowed.
Certificates should not be stitched or secured with a paper clip.
It is recommended to print certificates on one side only sheet.

FRONT PAGE

39. When filling out the title page of the certificate, it is recommended to pay attention to the following:
1) the last name, first name and patronymic (if any) of the citizen, employee (worker) submitting the information, his spouse and minor child are indicated (in the nominative case) in full, without abbreviations, in accordance with the identity document, as of the date of submission of the certificate (the details of the identity document are indicated as of the date of submission of the certificate). The series of the birth certificate is indicated according to the format: Roman numerals - in the Latin keyboard layout, Russian letters - in the Russian;
2) the date of birth (year of birth) is indicated in accordance with the entry in the identity document;
3) the insurance number of the individual personal account (SNILS) is indicated, if available. In this case, in accordance with the Federal Law of April 1, 1996 N 27-FZ "On Individual (Personalized) Accounting in the Compulsory Pension Insurance System", since November 2013, SNILS has been assigned to newborns without an application;
4) the place of service (work) and the position held (occupied) are indicated in accordance with the appointment order and the service contract (employment agreement) on the reporting date (if during the declaration campaign (from January 1 to April 1 (30) of the year following the reporting year) the name of the position held (occupied) has changed, then the position held (occupied) on December 31 of the reporting year is indicated). When filling out the certificate by a citizen who is not working in the prescribed manner on the reporting date and is applying for a vacant position, the following shall be indicated in the column for place of service (work): "temporarily unemployed, applying for a position "job title".
If the information is submitted in relation to a minor child, it is recommended to indicate the educational institution where he/she is studying in the column for "occupation" or "is being home-raised".
When submitting information in relation to persons who are unemployed and unpaid, registered with the employment service for the purpose of finding suitable work, are looking for work and are ready to start working, it is recommended to indicate "unemployed" in the column for "occupation"; if the person does not have a job and does not have a salary and is not registered with the employment service, it is recommended to indicate "temporarily unemployed" or "housewife" ("househusband") in the column for "occupation".
A person caring for disabled citizens, it is recommended to indicate "caring for a disabled citizen" in the column in question.
The submission by a deputy of a representative body of a rural settlement to the highest official of a constituent entity of the Russian Federation (the head of the highest executive body of state power of a constituent entity of the Russian Federation) of a certificate in connection with the simultaneous holding of another independent municipal position does not cancel the obligation to report the absence of transactions provided for in Part 1 of Article 3 of Federal Law No. 230-FZ of December 3, 2012 "On Control over the Compliance of Expenses of Persons Holding Government Positions and Other Persons with Their Income";
5) if there are several places of work on the reporting date, the main place of work, i.e. the organization in which the work record book is located, must be indicated on the title page of the certificate. In this case, it is recommended to indicate other places of work as well.
When filling out the certificate by a person only performing work and (or) providing services on the basis of civil law contracts (self-employed citizens working without a work book), it is recommended to indicate "performance of work (provision of services) in the field (the name of the relevant field is indicated)".
When filling out the certificate by a person holding a municipal position on a part-time basis, the municipal position and main place of work (service) or occupation are indicated;
6) the address of the place of registration is indicated as of the date of submission of the certificate based on the entry in the passport or other document confirming registration at the place of residence (name of the constituent entity of the Russian Federation, district, city, other settlement, street, house and apartment number, postal code). In the presence of temporary registration, its address is indicated in the SPO "BK Certificates" - in the "additional section" column. In the absence of permanent registration, temporary registration is indicated (according to the passport). If an employee (worker), citizen, or family member does not live at the address of the place of registration, in the SPO "BK References" - in the column "additional section" the address of actual residence is indicated.

SECTION 1. INCOME INFORMATION

40. When filling out this section of the certificate, do not rely solely on the term "income" as defined in Article 41 of the Tax Code of the Russian Federation, since a broader concept is used for the purposes of presenting information under "income". Examples of income to be reflected that occurred in the reporting period are provided below. Income received, including from the main place of work, is indicated without deduction of personal income tax.

Income from the main place of work
41. This line indicates the income received by the employee (worker) in the state body (organization) in which he/she held the position on the reporting date. The total amount of income contained in the certificate in the form 2-NDFL, issued at the place of service (work) (column "Total amount of income") is subject to indication. If income received at the main place of work is not included in the certificate in form 2-NDFL, it must be indicated in other income.
The employee (worker) may provide explanations if his income indicated in section 1 of the certificate and in the certificate in form 2-NDFL differ, and attach them to the certificate.
42. In the event that the replacement of a state position or municipal position, admission to state (municipal) service, employment in an organization took place in the reporting period (change of main place of work), the income received at the previous place of service (work) is indicated in the line "Other income". In this case, the previous place of work is indicated in the column "Type of income".

Features of filling out this section by certain categories of persons
43. Submission of information regarding a person registered as an individual entrepreneur using special tax regimes:
1) when using the simplified taxation system (STS), the amount of income received for the tax period is indicated as "income", which is subject to indication in the tax return for the tax paid in connection with the use of the STS, regardless of the object of taxation. In this case, the employee (worker) may provide explanations on the essence of income from entrepreneurial activity received by him or his family members and attach them to the certificate;
2) when applying the patent taxation system (PTS), the amount of income from sales determined in accordance with Article 249 of the Tax Code of the Russian Federation, which is subject to reflection in the book of accounting of income of an individual entrepreneur applying the PTS, is indicated as "income";
3) when applying the taxation system for agricultural producers (single agricultural tax (ESKHN)) the amount of income received for the tax period is indicated as "income", which is subject to indication in the tax return for the Unified Agricultural Tax, regardless of the object of taxation.
44. When filling out this section by a person holding a municipal position on a part-time basis, income from the main place of work is indicated.
45. The "income" of a person who is a notary engaged in private practice shall be the monetary funds received by him for performing notarial acts and providing legal and technical services, other financial receipts in connection with the activities carried out that do not contradict the legislation of the Russian Federation.
46. The income of a person applying the special tax regime "Tax on Professional Income" shall be recognized as income from the sale of goods (works, services, property rights), which can be received, including using the mobile application "My Tax".

Income from teaching and research activities
47. This line indicates the amount of income from teaching activities (the amount of income contained in the certificate in Form 2-NDFL issued at the place of teaching) and income from research activities (income received as a result of concluded contracts for R & D and for the provision of paid services in the field of intellectual activity, from the publication of articles, textbooks and monographs, from the use of copyright or other related rights, etc.).
48. ​​If teaching or research activities were activities at the main place of work (for example, the spouse of an employee (worker), citizen, or the citizen himself worked as a teacher in an educational organization during the reporting period), then information about the income received from it should be indicated in the column "Income from the main place of work", and not in the column "Income from teaching and research activities".

Income from other creative activities
49. This line indicates the amount of income received in various areas of creative activity (technical, artistic, journalistic, etc.), including income from the creation of literary works (their publication), photographs for printing, works of architecture and design, works of sculpture, audiovisual works (video, television and film), musical works, fees for participation in filming, etc.
50. Amounts received in the form of grants provided to support science and education, culture and art in the Russian Federation from international and other organizations, in the form of international (and other) prizes for outstanding achievements in science and technology, literature and art, education, culture, etc. shall be indicated in lines 2 and 3.

Income from deposits in banks and other credit institutions
51. This line shall indicate the total amount of income paid in the reporting period in the form of interest on any deposits (accounts) in banks and other credit institutions, regardless of their type and currency, including such income from deposits (accounts) closed in the reporting period. The term of the deposit and the frequency of accrual of interest on it shall be taken into account.
52. Information on the availability of relevant bank accounts and deposits shall be indicated in Section 4 of the certificate.
53. Income received in foreign currency is indicated in rubles at the exchange rate of the Bank of Russia on the date of receipt of income.
54. The date of receipt of income on deposits in banks is the date of payment of income, including the date of transfer of income to the account of an employee (worker) or, upon his (her) instruction, to the accounts of third parties.
55. Information on the official exchange rates for a given date, established by the Central Bank of the Russian Federation, is available on the official website of the Bank of Russia at: https://www.cbr.ru/currency_base/daily/.
In the event of repeated receipt of income on deposits in foreign currency during the reporting period, the income is calculated by summing up the income received, converted into rubles at the rate established by the Bank of Russia, on each date of receipt.
56. It is not recommended to make any independent calculations, since various kinds of errors are likely to occur. In this case, it is recommended to be guided by the information from the uniform form approved by Bank of Russia Instruction No. 5798-U.
57. Particular attention should be paid to the storage of documents related to deposits (accounts) in a bank or other credit institution closed in the period from the reporting date to the date of submission of information. Due to the fact that as of December 31 of the reporting year the account was open, but at the time of filling out the certificate the account was closed, the credit institution may refuse to provide information related to such an account.
58. Funds paid by a credit institution to a depositor (account owner) upon closing a deposit (account), including a deposit (account) in precious metals, with the exception of interest on the deposit (account), are not subject to reflection in the certificate.

Income from securities and shares in commercial organizations
59. This line shall indicate the amount of income from securities and shares in commercial organizations, including ownership of an investment fund, including:
1) dividends received by an employee (worker), a member of his family - a shareholder (participant) from the organization upon distribution of profit remaining after taxation (including in the form of interest on preferred shares), on shares (interests) owned by the shareholder (participant) in proportion to the shares of shareholders (participants) in the authorized (contributed) capital of this organization;
2) paid coupon income on bonds, reduced by the paid accrued coupon income upon acquisition of the bond;
3) income from transactions with securities, including income from the redemption (sale) of savings certificates and the redemption (sale) of bonds, which is expressed in the amount of the financial result determined in the manner and within the timeframes stipulated by Chapter 23 of the Tax Code of the Russian Federation. Zero or negative income (zero or negative financial result) is not indicated in the certificate. The securities themselves are indicated in Section 5 of the certificate (if, as of the reporting date, the employee (worker), or a member of his/her family owned such securities).
Income from securities and shares in commercial organizations is indicated as a single value for the totality of the relevant transactions.

Other income
60. This line indicates income that was not reflected in lines 1 - 5 of the certificate.
For example, the line other income may indicate:
1) state and non-state pensions (however, different types of pensions (by age and military pension) should not be summed up);
2) additional payments to pensions paid in accordance with the legislation of the Russian Federation and the legislation of the constituent entities of the Russian Federation. Information on the amount of additional payments made can be obtained from the territorial body of the Pension Fund of the Russian Federation at the location of the pension file or from the social protection authorities of the constituent entity of the Russian Federation;
3) all types of benefits (temporary disability benefit, maternity benefit, one-time benefit for women registered with medical institutions in the early stages of pregnancy, one-time benefit at the birth of a child, monthly child care benefit, social funeral benefit, etc.), if these payments were not included in the certificate in the form 2-NDFL issued at the place of service (work).
Temporary disability benefit in the event of loss of ability to work due to illness or injury, as a general rule, is paid to insured persons for the first three days of temporary disability at the expense of the insurer, and for the remaining period starting from the 4th day of temporary disability at the expense of the budget of the Social Insurance Fund of the Russian Federation (Article 3 Federal Law of December 29, 2006 N 255-FZ "On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Maternity").
4) state certificate for maternity (family) capital (if in the reporting period the employee (worker) or his/her spouse (husband) disposed of maternity (family) capital funds in full or in part);
5) amounts due to the child as alimony (except for alimony paid during marriage, except for the case provided for in paragraph 30 of the Methodological Recommendations - if it is impossible for objective reasons to provide information on the spouse and (or) minor children), pensions, benefits (these funds are indicated in a certificate from one of the parents). If the specified amounts are paid by transferring funds to a bank account opened in the name of a minor child, such information shall be reflected in the certificate of the minor child in the column "Other income" of Section 1 of the certificate and in Section 4 of the certificate;
6) scholarship;
7) one-time subsidy for the purchase of residential premises (if during the reporting period the funds were transferred to the bank account of the employee; or another individual (legal entity) in accordance with the regulatory legal act of the Russian Federation) and other similar payments, for example, funds received by a participant in the accumulative mortgage system of housing provision for military personnel (this loan is not subject to repayment and is indicated in Section 1 of the certificate as income, if the total duration of military service, including preferential calculation, for the serviceman was more than twenty years, or in the event of his dismissal due to health reasons - in connection with recognition by the military medical commission of unfit for military service, if the presence of ten years of service or more. In other cases, the loan is subject to repayment and is indicated in subsection 6.2 of section 6 of the certificate, for example, when a serviceman is dismissed without twenty years of service (provided that there are no relevant diseases)), or received in the form of a one-time social payment to cover part of the cost of construction or purchase of housing (if funds for this payment were transferred to the account of the employee or his spouse during the reporting period);
8) income received from leasing or other use of real estate, vehicles, including income received from property transferred to trust management;
9) income from the sale of real estate, vehicles and other property, including in the case of sale of the said property to family members or other relatives.
In the case of sale of several property items during the reporting period, information on income from the sale of each item is indicated as a separate value. Income from the sale of property is indicated in full without deduction of "commissions" and other similar payments.
Cash received from the sale, for example, of a previously purchased vehicle during the reporting period must also be reflected.
It is recommended to indicate the type and address of the sold real estate, the type and make of the sold vehicle (including in the case of offsetting the cost of the old vehicle against the cost of purchasing a new one under trade-in agreements). For example, an employee (worker), a member of his/her family purchased a new car in a car dealership in the reporting year for 900,000 rubles, and during the purchase, the car dealership valued the old car of the employee (worker), a member of his/her family at 300,000 rubles and took these funds into account as a contribution to the purchase of a new car. The employee (worker), a member of his/her family paid the remaining amount to the car dealership. The amount of 300,000 rubles is income and must be indicated in the line "Other income");
In the case of the sale of small property (items of ordinary household furnishings, utensils, etc.), it is recommended to indicate the total income from their sale.
In the situation of the sale of property in shared ownership, the income is indicated in accordance with the sale and purchase agreement. If the agreement in question specifies two (or more) persons as the "seller" without dividing the amounts due to them, then the funds are reflected taking into account the shares belonging to these persons (regardless of the procedure for transferring funds by the buyer to the seller).
Similarly, with respect to the sale of property in joint ownership;
10) income from the sale of a digital financial asset, digital rights and digital currency (the date of alienation, information about the operator of the information system (investment platform) and the type of digital currency are additionally indicated);
11) income under part-time employment contracts. In this case, it is recommended to indicate the name and address of the location of the organization from which the income was received;
12) cash received in the form of interest upon redemption of savings certificates, if they are not indicated in the line "Income from securities and shares in commercial organizations";
13) remuneration under civil law contracts, if this income is not indicated in other lines of this section of the certificate. In this case, it is recommended to indicate the name and address of the location of the organization from which the income was received;
14) income received from the use of pipelines, power transmission lines (PTL), fiber-optic and (or) wireless communication lines, other means of communication, including computer networks (if there is income from the use of the specified objects, the relevant objects must be indicated in the line "Other real estate" of subdivision 3.1 of section 3 of the certificate);
15) interest on debt obligations;
16) funds received as a gift or inheritance;
17) compensation for damage caused by injury or other damage to health;
18) payments related to death (death), paid to heirs;
19) payments of monetary amounts made on the basis of insurance contracts. In this case, with respect to the insurance contracts specified in subparagraph 3 of paragraph 182 of these Methodological Recommendations, income is a positive result (the difference between the monetary amounts paid as a result of the termination of such insurance contracts and the insurance premiums (contributions) paid (for each contract separately));
20) payments related to dismissal (compensation for unused vacation, amounts of payments of average monthly wages, severance pay, payments through the Social Insurance Fund of the Russian Federation, etc.), if these payments were not included in the certificate in form 2-NDFL at the place of service (work) and are not reflected in the line "Income at the main place of work";
21) funds received as charitable assistance for the purchase of medicines, payment for medical services and for other purposes. If an account was opened in the name of the employee (worker), his/her spouse or minor child to receive them, then the account information must also be reflected in Section 4 of the certificate;
22) amounts of full or partial compensation to employees and (or) members of their families, former employees who retired due to disability or old-age pension, disabled persons for the cost of purchased vouchers, as well as amounts of full or partial compensation for vouchers for children under the age of majority, in the event of issuance of cash (crediting funds to a bank account) instead of the vouchers provided without subsequent submission of a report on their use, etc.;
23) the amounts of full or partial compensation to employees (workers) and (or) members of their families for goods, work and (or) services in the form of issuing cash (crediting a bank account with funds) instead of providing the relevant goods, work and (or) services without subsequent submission of a report on the intended use of compensation;
24) measures of state support for families with children in order to create conditions for the repayment of obligations under mortgage housing loans (borrowings);
25) compensation payments to an employee (worker), his (her) spouse (for example, an unemployed able-bodied person caring for a disabled person, an elderly person, etc.);
26) winnings in lotteries, bookmakers, sweepstakes, competitions and other games (while expenses, such as a bet, are not taken into account and are not subject to deduction from the winnings);
27) payments to members of trade union organizations received from these trade unions organizations;
28) income from the sale of property received by cash on delivery. If the parcel contains the results of pedagogical and scientific activities, the income is indicated in the line "Income from pedagogical and scientific activities" of Section 1 of the certificate, the results of other creative activities - in the line "Income from other creative activities" of the specified section of the certificate;
29) remuneration received in the exercise of guardianship or trusteeship on a reimbursable basis;
30) income received by an individual entrepreneur (indicated in accordance with the accounting (financial) statements or in accordance with paragraph 43 of these Methodological Recommendations);
31) cash payments received upon awarding of honorary certificates and awards of federal government bodies, government bodies of constituent entities of the Russian Federation, municipalities, local governments that are not included in the certificate in Form 2-NDFL received at the main place of service (work);
32) funds received as payment for services or goods, including as an advance payment;
33) funds paid for performance of state or public duties (for example, jurors, members of election commissions, etc.);
34) funds received from relatives (except for the spouse and minor children, except for the case provided for in paragraph 30 of the Methodological Recommendations - if it is impossible for objective reasons to provide information on the spouse and (or) minor children) and third parties on a non-refundable basis;
35) income received under agreements on the assignment of rights to real estate under construction;
36) funds received as a penalty for failure to fulfill or improper fulfillment of an obligation, in particular in the event of late fulfillment, compensation for damage, including moral damage;
37) the liquidation value of securities paid upon liquidation of a commercial organization;
38) funds received in connection with the forgiveness of debt (including partial) to an employee, his (her) spouse or minor children;
39) other similar payments.
61. Also, the line "Other income" shall reflect the support measures provided for by regulatory legal acts of the President of the Russian Federation and the Government of the Russian Federation, for example, the following:
1) monthly cash payment for a child aged three to seven years inclusive in accordance with the Decree of the President of the Russian Federation of March 20, 2020 N 199;
2) additional state guarantee to certain categories of citizens in accordance with the Decree of the President of the Russian Federation of February 1, 2021 N 60;
3) one-time payment to families with children, in accordance with the Decree of the President of the Russian Federation of July 2, 2021 N 396;
4) one-time cash payment to citizens receiving a pension, in accordance with the Decree of the President of the Russian Federation of August 24, 2021 N 486;
5) a one-time cash payment to certain categories of citizens receiving a pension, in accordance with the Decree of the President of the Russian Federation dated August 24, 2021 N 487;
6) a one-time cash payment to certain categories of military personnel in accordance with the Decree of the President of the Russian Federation dated August 30, 2021 N 502;
7) a one-time cash payment to persons serving in certain federal government bodies, in accordance with the Decree of the President of the Russian Federation dated August 30, 2021 N 503;
8) a monthly allowance for a woman registered with a medical organization in the early stages of pregnancy, and (or) a monthly allowance for a child aged 8 to 17 years (single parent) in accordance with the Resolution of the Government of the Russian Federation dated June 28, 2021 N 1037.
Similar support measures provided for by regulatory legal acts of the subjects of the Russian Federation and municipal legal acts.
62. Income received in foreign currency shall be indicated in rubles at the exchange rate of the Bank of Russia on the date of receipt of income. Income received in digital currency, the value of which is determined in foreign currency, shall be indicated in rubles by independently converting the value of the received digital currency, expressed in foreign currency, into rubles at the exchange rate of the Bank of Russia set on the date of receipt of income.
63. The form of the certificate does not provide for the indication of goods, services received in kind (for example, organization and (or) payment by the insurer for the restoration of a damaged vehicle under an insurance contract).
64. Taking into account the purposes of anti-corruption legislation, line 6 "Other income" does not indicate information on funds related to the reimbursement of expenses incurred by the employee, his/her spouse, minor child, including those related to:
1) business trips at the expense of the employer;
2) payment for travel and transportation of baggage to the place of vacation and back, including those provided to persons working and living in the regions of the Far North and equivalent localities;
3) compensation for expenses related to moving to another locality in the event of rotation and (or) transfer to another body, as well as the rental (sublease) of residential premises by an employee appointed by rotation to a body located in another locality within the Russian Federation;
4) payment for the cost and (or) issuance of the required in-kind allowance, as well as the payment of cash in exchange for this allowance (for example, in exchange for uniforms);
5) with the purchase of travel documents for the performance of official (job) duties;
6) with the payment of utilities and other services, rental of residential premises;
7) with the payment of parental fees for attending a preschool educational institution;
8) with the execution of a notarized power of attorney, postal expenses, expenses for payment of the services of a representative (reimbursed by a court decision).
65. Also, information about funds received is not indicated:
1) in the form of a social, property, investment tax deduction;
2) from the sale of various types of gift certificates (cards) issued by retail outlets;
3) as bonus points, bonuses on cumulative discount cards accrued by banks and other organizations for using their services, including in the form of cash ("cashback service"), including the so-called "tourist cashback", "children's cashback", etc.;
4) in the form of material benefits provided for in Article 212 of the Tax Code of the Russian Federation. For example, material benefit received from saving on interest for using borrowed (credit) funds received from organizations or individual entrepreneurs;
5) as a refund of value added tax paid when making purchases abroad, using Tax-free checks;
6) as a reward to donors for donated blood, its components (and other assistance);
7) in the form of loans. If the amount of the loan is equal to or exceeds 500,000 rubles, then this urgent financial obligation is subject to indication in subsection 6.2 of section 6 of the certificate;
8) as reimbursement of expenses for improving the professional level at the expense of the representative of the employer (employer);
9) in connection with the transfer of funds between their bank accounts, as well as with the crediting of funds previously withdrawn from another account to their bank account;
10) as a transfer (between spouses and (or) minor children (similarly in the part concerning cash), except for the case provided for in paragraph 30 of the Methodological Recommendations - if it is impossible for objective reasons to provide information on the spouse and (or) minor children);
11) in connection with the return of funds under a failed purchase and sale agreement;
12) as a return of a loan, funds for purchased goods, as well as as a return of funds for goods, works and services paid for third parties, if the fact of such payment can be confirmed;
13) as a return of funds in connection with the termination of the agreement (for example, the return of a portion of the paid insurance premium in connection with the early termination of the insurance agreement);
14) to a special electoral account in accordance with Federal Law No. 67-FZ of June 12, 2002 "On Basic Guarantees electoral rights and the right to participate in a referendum of citizens of the Russian Federation."
66. Social support for young people aged 14 to 22 to increase the accessibility of cultural organizations (the so-called "Pushkin Card") is not subject to reflection in Section 1 of the certificate. A bank account opened for the relevant purposes is reflected in Section 4 of the certificate.
Similar support measures provided for by regulatory legal acts of constituent entities of the Russian Federation or municipal legal acts are also not subject to reflection in Section 1 of the certificate.
67. It is advisable for an employee (worker) to collect and systematize documents confirming the fact of receipt of income or its absence in advance.

SECTION 2. INFORMATION ON EXPENSES

68. This section of the certificate shall be completed only if, during the reporting period, the employee, his/her spouse and minor children incurred expenses on a transaction(s) for the acquisition of a land plot, other real estate, a vehicle, securities, shares (participatory interests, units in the authorized (share) capital of organizations), digital financial assets, digital currency, and the amount of expenses on such a transaction or the total amount of transactions completed exceeds the total income of this person and his/her spouse for the last three years preceding the reporting period. When submitting information in 2022, information on expenses for transactions completed in 2021 is reported.
If an employee and his/her spouse acquire the relevant property in shared ownership (the sole buyer is not specified in the contract), this section is filled in the certificates of both persons (similarly for minor children). In this case, it is recommended to indicate the full cost in the "Transaction Amount" column of the applicable certificates.
69. This section of the certificate shall also be completed in the presence of the circumstances listed in paragraph 68 of these Methodological Recommendations, and in the case of submitting information regarding a citizen registered as an individual entrepreneur, on a transaction (transactions) concluded within the framework of entrepreneurial activity.
70. Citizens entering service (work) shall not complete Section 2 of the certificate.
At the same time, if a citizen, his spouse or minor children incurred expenses under the relevant transaction (transactions) prior to entering service (work), then, as part of the declaration campaign, information about this transaction (transactions) shall not be reflected in Section 2 of the certificate.
71. Completing this section in the absence of the grounds specified in paragraph 68 of these Methodological Recommendations shall not constitute a violation.
72. When calculating the total income of an employee and his/her spouse, the income received by them for the three calendar years preceding the year of the transaction is summed up. For example, when submitting information on transactions concluded in 2021, the income of the employee and his/her spouse received in 2018, 2019 and 2020 is summed up. The total income of the employee and his/her spouse is calculated regardless of the position he/she held during the three specified years, as well as regardless of the place of public service, work (in the territory of the Russian Federation, abroad). The income of a minor child is not taken into account when calculating the total income. 73. For the purpose of implementing paragraph 68 of these Methodological Recommendations, when calculating the total income of an employee and his/her spouse for the three years preceding the reporting period, the income of the employee’s spouse is taken into account only if they were married at the time of incurring expenses under the transaction(s) and during the three years preceding the reporting period. In all other cases, only the employee's (employee's) income for the last three years preceding the reporting period is taken into account (the same applies to the spouse).
If the spouse incurred expenses under the relevant transaction(s) prior to marriage to the employee, then information on this transaction(s) is not subject to reflection in Section 2 of the certificate as part of the declaration campaign.
74. In the event that an employee, his (her) spouse and (or) minor children acquire the relevant property in common ownership together with other persons (there are multiple persons on the buyer's side), then such a transaction, which exceeds the income of the person and his (her) spouse for the last three years preceding the reporting period, is subject to reflection in this section of the certificate.
If separate transactions are concluded to acquire shares in real estate, then the total cost of each of the transactions concluded by the employee and his (her) spouse is taken into account. and (or) minor children.
75. The use of funds provided by the state for the acquisition of real estate (for example, a one-time subsidy for the acquisition of residential premises, funds received by a participant in the accumulative mortgage system for housing provision for military personnel) does not exempt the employee or his/her spouse from the obligation to provide information on expenses (provided that the transaction was concluded in the reporting period and the amount of the transaction or the total amount of transactions concluded exceeds the income of the employee or his/her spouse for the last three years preceding the transaction).
76. This section shall not be completed in the following cases:
1) if there are no legal grounds for submitting information on expenses (for example, property or property rights were acquired that are not provided for by Federal Law No. 230-FZ of December 3, 2012 "On Control over Compliance of Expenses of Persons Holding Government Positions and Other Persons with Their Income");
2) a land plot, other real estate, vehicle, securities, shares (participatory interest, stake in the authorized (contributed) capital of an organization), digital financial assets, digital currency were acquired as a result of a gratuitous transaction (inheritance, donation, etc.). In this case, such property is reflected in the relevant sections of the certificate;
3) a certificate of state registration of rights to real estate was received without a transaction to acquire this property (for example, the construction of a residential building on a land plot).
77. When filling in the column "Type of acquired property", indicate, for example, a land plot for personal subsidiary farming, vegetable gardening, horticulture, individual garage or individual housing construction. For a real estate object, it is recommended to indicate its location (address) and area. For a vehicle, it is recommended to indicate the type, make, model of the vehicle, year of manufacture. For securities, it is recommended to indicate the type of security, information about the person who issued it (for legal entities - name, organizational and legal form, location). For digital financial assets and digital currencies - name.
78. When filling in the column "Source of funds used to acquire the property", you should indicate the name of the source of funds and the amount of income received for each source.
79. The sources of obtaining funds, at the expense of which the property was acquired, are the entire volume of legal income used by the employee (worker), his (her) spouse and (or) minor children to cover expenses under the transaction (transactions).
80. In this case, the employee (worker) may, in any form, clarify the circumstances of obtaining income and the amounts received from this source. For example, for income from other paid activities (in addition to the main place of work), the organizations where the person worked part-time may be indicated; for an inheritance, the person from whom it was received may be indicated; for a mortgage, the organization with which the mortgage agreement was concluded and the details of such agreement may be indicated.
81. In the column "Grounds for acquisition of property" the registration number and date of entry in the Unified State Register of Real Estate (USRRE) are indicated. The name and details of the document that is the basis for acquiring the right of ownership of real estate (purchase and sale agreement, barter agreement, court decision, etc.) are also indicated. In the case of acquisition of other property (for example, a vehicle, securities) - the name and details of the document that is the legal basis for the emergence of the right of ownership. A copy of the document is attached to the certificate.
With respect to digital financial assets, the basis for acquisition shall be the details of the record of digital financial assets in the information system in which the digital financial assets are issued, and an extract from this information system shall be attached.
With respect to digital currency, the basis for acquisition shall be the identification number and date of the transaction, and an extract of the transaction shall be attached, if available under applicable law.
With respect to transactions for the acquisition of digital financial assets and digital currency, documents (if any) confirming the amount of the transaction and (or) containing information about the second party to the transaction shall be attached to the certificate.
82. Features of filling out the "Information on expenses" section:
1) acquisition of real estate through participation in shared construction. Information about the shared construction project for which the shared construction participation agreement has been concluded is reflected in the information on expenses if the amount paid during the reporting period under the said agreement exceeds the total income of the employee and his/her spouse for the last three years preceding the transaction.
If the developer attracts funds from shared construction participants for the construction (creation) of apartment buildings and (or) other real estate by placing such funds in escrow accounts, the section under consideration shall reflect information on expenses if the amount deposited in the escrow accounts during the reporting period exceeds the total income of the employee and his/her spouse for the last three years preceding the transaction.
When several shared construction participation agreements are concluded during the reporting period, the total amount paid under all agreements is taken into account.
At the same time, if there are grounds, information on the financial obligations under the agreement (agreements) existing on the reporting date shared construction shall be reflected in subsection 6.2 of section 6 of the certificate. It does not matter whether a loan agreement was executed with a bank or other credit institution for payment under the said agreement.
In practice, there are common cases when the period from the date of full payment of funds in accordance with the shared construction agreement (from the date of placement of funds in the escrow account) until the signing by the parties of the transfer act or other document on the transfer of the shared construction object and its state registration may be more than a year. In this regard, information on the property obligations of the developer to the shared construction participant existing on the reporting date, who, in accordance with the shared construction agreement, fulfilled the obligations to pay the full cost of the object subject to transfer, shall be reflected in subsection 6.2 of section 6 of the certificate. After a person participating in shared construction has completed state registration of the right of ownership to real estate acquired on the basis of a shared construction agreement, information about this property must be indicated in subsection 3.1 of section 3 of the certificate;
2) acquisition of real estate through participation in a cooperative. The obligation to submit information on expenses arises if a person has entered into a transaction (transactions) to acquire real estate under a share (part of a share) purchase and sale agreement, the amount of which exceeds the income of the employee and his/her spouse for the last three years preceding the year in which the transaction (transactions) were concluded;
3) acquisition of securities. One (each) securities purchase and sale transaction shall be considered an action as a result of which the right of ownership to the relevant securities arises, acquired personally or through a representative (broker) within the established limit on the amount of transactions concluded;
4) acquisition of digital financial assets and digital currencies. One (each) transaction of purchase and sale of digital financial assets or digital currencies shall be considered an action as a result of which the right of ownership to the relevant digital financial assets or digital currencies acquired within the established limit on the amount of the transactions carried out arises.

SECTION 3. PROPERTY INFORMATION

Subsection 3.1 Real Estate

83. The concept of real estate is established by Article 130 of the Civil Code of the Russian Federation. According to this article, real estate (real estate, property) includes land plots, subsoil plots and everything that is firmly connected to the land, that is, objects that cannot be moved without disproportionate damage to their purpose, including buildings, structures, and unfinished construction projects. The law may also classify other property as real estate (for example, drilled wells, medium or low pressure gas distribution pipelines, power lines, communication lines, etc.).
84. When filling out this subsection, all real estate objects owned by the employee, his spouse and (or) minor children are indicated, regardless of when they were acquired, in which region of the Russian Federation or in which state they are registered.
Also, this subsection shall reflect real estate objects owned by a citizen registered as an individual entrepreneur.
When filling out this subsection, it is recommended to check in advance the availability and authenticity of documents on the right of ownership and/or an extract from the Unified State Register of Real Estate (USRRE).
85. The legal act of recognition and confirmation of the emergence, change, transfer, termination of the right of a certain person to real estate or the restriction of such right and encumbrance of real estate is the state registration of rights to real estate (Part 3 of Article 1 of the Federal Law of July 13, 2015 N 218-FZ "On State Registration of Real Estate").
In this regard, information about the real estate object is indicated in this subsection in strict accordance with the information about this object contained in the Unified State Register of Real Estate (USRRE) on the reporting date.
86. In accordance with paragraph 4 of Article 218 of the Civil Code of the Russian Federation, a member of a housing, housing construction, dacha, garage or other consumer cooperative, other persons entitled to share savings, who have fully paid their share contribution for an apartment, dacha, garage or other premises provided to these persons by the cooperative, acquire the right of ownership to the said property. In this regard, this subsection shall also reflect information on the said objects prior to their registration with Rosreestr, if on the reporting date the person in respect of whom the certificate is submitted has the right of ownership.
87. Real estate received by inheritance (a certificate of inheritance has been issued) or by a court decision (has entered into legal force), the right of ownership of which has not been registered in the prescribed manner (registration with Rosreestr has not been completed), shall also be indicated.
88. Each real estate object for which the right of ownership is registered is indicated separately (for example, two land plots located next to each other and connected by one fence are indicated in the certificate as two land plots if there is a separate document of ownership for each plot, etc.).

Filling in the column "Type and name of property"
89. When indicating information about land plots, the type of land plot (share, share) is indicated: for individual garage, housing construction, garden, homestead, vegetable garden, etc. In this case:
1) a garden plot of land is a plot of land intended for citizens' recreation and (or) cultivation of agricultural crops by citizens for their own needs, with the right to place garden houses, residential buildings, outbuildings and garages;
2) a vegetable garden plot of land is a plot of land intended for citizens' recreation and (or) cultivation of agricultural crops by citizens for their own needs, with the right to place outbuildings that are not real estate objects, intended for storing inventory and harvests of agricultural crops.
90. In accordance with Article 2 of the Federal Law of July 7, 2003 N 112-FZ "On Personal Subsidiary Farming", a personal subsidiary farm is understood to be a form of non-entrepreneurial activity for the production and processing of agricultural products. In this case, a land plot within the boundaries of a populated area (a household plot of land) and a land plot outside the boundaries of a populated area (a field plot of land) can be used for running a personal subsidiary farm. A household plot of land is used for the production of agricultural products, as well as for the construction of a residential building, industrial, household and other buildings, structures, structures in compliance with urban planning regulations, construction, environmental, sanitary and hygienic, fire safety and other rules and regulations. A field plot of land is used exclusively for the production of agricultural products without the right to erect buildings and structures on it.
91. The land plot under an apartment building, as well as under above-ground or underground garage complexes, including multi-story ones, is not subject to indication. At the same time, information on the land plot within the framework of a garage-construction and other cooperatives is not subject to reflection in the event of absence of ownership rights of the person in respect of whom the certificate is submitted.
92. If a residential or garden house is owned, which are specified in paragraph 2 of this section, the corresponding land plot on which it is located (for individual housing construction or garden) must be indicated. Depending on the presence of registered ownership, this land plot must be indicated in subsection 3.1 of section 3 or subsection 6.1 of section 6 of the certificate.
93. Line 4 "Garages" indicates information on organized places for storing vehicles - "garage", "parking space" and others on the basis of a certificate of registration of ownership (other title document). The land plot on which the garage is located, which is a separate building, depending on the presence of a registered property right, must be indicated in subsection 3.1 of section 3 or subsection 6.1 of section 6 of the certificate.
94. The column "Type of ownership" indicates the type of ownership of the property (individual, common joint, common shared).
95. In accordance with the Civil Code of the Russian Federation, property belongs to persons on the right of common ownership if it is owned by two or more persons. In this case, the property may be in common ownership with the share of each of the owners in the right of ownership (shared ownership) or without determining such shares (joint ownership).
96. When filling out the certificate, joint ownership is indicated if other persons in whose joint ownership the property is indicated in the title documents for such property. When indicating joint ownership, other persons in whose ownership the property is (last name, first name and patronymic of an individual or name of an organization) are additionally indicated in the column "Type of ownership". For shared ownership, the share of the person whose property information is provided is additionally indicated.
97. The location (address) of real estate is indicated in accordance with the title documents. The following is indicated:
1) constituent entity of the Russian Federation;
2) district;
3) city, other populated area (village, town, etc.);
4) street (avenue, lane, etc.);
5) house (property, plot), building (structure), apartment number.
It is also recommended to indicate the postal code.
98. If real estate is located abroad, the following is indicated:
1) name of the state;
2) populated area (other unit of administrative-territorial division);
3) postal address.
99. The area of ​​the real estate object is indicated on the basis of title documents. If real estate belongs to an employee (worker) on the basis of joint ownership (without defining shares) or shared ownership, the total area of ​​the given object is indicated, and not the area of ​​the share.
100. Information about real estate owned on the basis of common shared ownership in an apartment building (e.g. inter-apartment landings, staircases, elevators, elevator and other shafts, corridors, technical floors, attics, basements, etc.) shall not be included in the certificate. Information about common-use property and common-purpose land plots defined in Federal Law No. 217-FZ of July 29, 2017 "On Citizens' Gardening and Vegetable Gardening for Their Own Needs and on Amendments to Certain Legislative Acts of the Russian Federation" shall also not be included.

Grounds for acquisition and sources of funds
101. According to the general rule provided for in paragraph 2 of Article 223 of the Civil Code of the Russian Federation, in cases where the alienation of property is subject to state registration (e.g. an apartment), the purchaser's right of ownership shall arise from the moment of such registration, unless otherwise provided by law. For example, if a shared construction project has been transferred, but as of the reporting date such project has not been registered in the prescribed manner, then there are no legal grounds for reflecting it in this subsection of Section 3 of the certificate. However, such project must be indicated in Subsection 6.1 of Section 6 of the certificate (similarly in the case of commissioning of the project).
For each real estate object, the details (series, number and date of issue) of the certificate of state registration of rights to real estate or the number and date of state registration of rights from the extract from the Unified State Register of Real Estate (USRRE) are indicated. The name and details of the document that is the basis for acquiring ownership of the real estate (purchase and sale agreement, barter agreement, gift agreement, certificate of inheritance, court decision, etc.) are also indicated.
It is not allowed to combine several shares of one property as a single one (each share is reflected in a separate line in accordance with the title document).
102. If the right to real estate arose before the entry into force of Federal Law No. 122-FZ of July 21, 1997 "On State Registration of Rights to Real Estate and Transactions Therewith", a certificate of state registration of rights to real estate and/or an entry in the Unified State Register of Real Estate in the manner prescribed by this Law have not been issued, then the available title documents confirming the basis for acquiring the right of ownership are indicated (for example, Resolution of the City Executive Committee No. of March 15, 1995 No. 1-345/95 on the transfer of real estate into ownership, etc.).
103. It is necessary to indicate the correct, official name of the documents with the relevant details, for example: Certificate of state registration of rights 50 ND No. 776723 of March 17, 2010; Entry in the Unified State Register of Real Estate No. 77:02:0014017:1994-72/004/2021-2 dated March 27, 2021; purchase and sale agreement dated February 19, 2021, or other.
104. The obligation to report information about the source of funds used to acquire property located outside the territory of the Russian Federation applies only to persons specified in Part 1 of Article 2 of Federal Law No. 79-FZ dated May 7, 2013 "On the Prohibition of Certain Categories of Persons from Opening and Having Accounts (Deposits), Keeping Cash and Valuables in Foreign Banks Located Outside the Territory of the Russian Federation", namely:
1) for persons holding (occupying):
state positions of the Russian Federation;
positions of the First Deputy and Deputy Prosecutors General of the Russian Federation;
positions of members of the Board of Directors of the Central Bank of the Russian Federation;
state positions of constituent entities of the Russian Federation;
positions of the federal civil service, the appointment to which and dismissal from which are carried out by the President of the Russian Federation, the Government of the Russian Federation or the Prosecutor General of the Russian Federation;
positions of deputy heads of federal executive bodies;
positions in state corporations (companies), funds and other organizations created by the Russian Federation on the basis of federal laws, the appointment to which and dismissal from which are carried out by the President of the Russian Federation or the Government of the Russian Federation;
positions of heads of urban districts, heads of municipal districts, heads of municipal districts, heads of other municipal entities exercising the powers of heads of local administrations, heads of local administrations;
deputies of representative bodies of municipal districts, municipal districts and urban districts exercising their powers on a permanent basis, deputies holding positions in representative bodies of municipal districts and urban districts;
positions of the federal civil service, positions of the state civil service of the constituent entities of the Russian Federation, positions in the Central Bank of the Russian Federation, state corporations (companies), funds and other organizations created by the Russian Federation on the basis of federal laws, individual positions on the basis of an employment contract in organizations created to perform the tasks assigned to federal government bodies, the exercise of powers under which provides for participation in the preparation of decisions affecting issues of sovereignty and national security of the Russian Federation, and which are included in the lists established, respectively, by regulatory legal acts of federal government bodies, government bodies of constituent entities of the Russian Federation, regulatory acts of the Central Bank of the Russian Federation, state corporations (companies), funds and other organizations created by the Russian Federation on the basis of federal laws (the above prohibition does not apply to the spouses and minor children of the persons specified in this subparagraph);
2) to the spouses (spouses), minor children of the persons specified in paragraphs two through ten of subparagraph 1 of this paragraph;
3) other persons in cases stipulated by federal laws.
105. The obligation to report information about the source of funds used to acquire real estate applies only to property located exclusively outside the territory of the Russian Federation.
Information about the above source is reflected in the certificate annually, regardless of the year of acquisition of the property.

Subsection 3.2. Vehicles

106. This subsection shall contain information on vehicles that are owned, regardless of when they were purchased, in which region of the Russian Federation or in which country they are registered. Vehicles that have been transferred for use under a power of attorney, that are stolen, pledged to a bank, completely unusable, deregistered, etc., and that are owned by an employee, his/her spouse or minor child, shall also be included in the certificate.
This subsection shall also include vehicles that are owned by a citizen registered as an individual entrepreneur.
107. Changes in the registration data of the owner for completed transactions aimed at alienation in relation to registered vehicles are carried out on the basis of an application from the new owner (clause 6 of the Rules for state registration of vehicles in the registration units of the State Road Safety Inspectorate of the Ministry of Internal Affairs of the Russian Federation, approved by Decree of the Government of the Russian Federation of December 21, 2019 N 1764).
108. If the vehicle was owned by the employee, his/her spouse, or minor child as of the reporting date, it should be reflected in this subsection of the certificate. If the vehicle had already been alienated as of the reporting date, it should not be reflected in subsection 3.2 of the certificate. In this case, section 1 of the certificate should indicate income from the sale of the vehicle, including under the trade-in scheme.
109. Registration of vehicles is for accounting purposes and does not serve as a basis for the emergence (termination) of ownership rights to them (see Determination of the Judicial Collegium for Civil Cases of the Supreme Court of the Russian Federation dated April 16, 2019 N 18-KG19-9). Thus, if, for example, an employee sold a passenger car before December 31, 2021 inclusive, and the new owner registered such a vehicle only in January 2022, then this object is not subject to reflection in subsection 3.2 of section 3 of the employee's certificate. When filling in the column "Place of registration", the name of the internal affairs body that carried out the registration of the vehicle is indicated, for example, MO GIBDD TNRER N 2 GU MVD of Russia for the city of Moscow, OGIBDD MMO MVD of Russia "Shalinsky", OGIBDD MMO MVD of Russia for Novolyalinsky District, 3 otdel. MOTOTRER GIBDD UVD UVD for the Central Administrative District of Moscow, etc. The specified data are filled in according to the vehicle passport.
It is also permissible to indicate the traffic police department code in accordance with the vehicle registration certificate.
In the absence of registration, it is permissible to indicate "None".
110. A similar approach should be followed when indicating water and air transport in this subsection.
111. In line 7 "Other vehicles" the following must be indicated, in particular, trailers registered in the established manner.
An outboard motor is neither an object of real estate nor a vehicle and in this regard is not subject to reflection in the certificate.

Subsection 3.3. Digital financial assets, digital rights, including both digital financial assets and other digital rights

112. In accordance with Article 1 of the Federal Law of July 31, 2020 N 259-FZ "On Digital Financial Assets, Digital Currency and on Amendments to Certain Legislative Acts of the Russian Federation", digital financial assets are recognized as digital rights, including monetary claims, the ability to exercise rights under issue-grade securities, the right to participate in the capital of a non-public joint-stock company, the right to demand the transfer of issue-grade securities, which are provided for by the decision to issue digital financial assets in the manner prescribed by the specified Federal Law, the issue, accounting and circulation of which are possible only by making (changing) entries in the information system based on the distributed ledger, as well as in other information systems.
The issue, accounting and circulation of digital rights, which simultaneously include digital financial assets and other digital rights, are carried out in accordance with the requirements of the specified Federal Law for the issue, accounting and circulation of digital financial assets.
Other digital rights may include utilitarian digital rights.
113. The column "Name of digital financial asset or digital right" shall indicate the name of the digital financial asset (if it cannot be determined, the type and scope of rights certified by the issued digital financial asset shall be indicated) and (or) the digital right that simultaneously includes digital financial assets and other digital rights (if it cannot be determined, the type and scope of rights certified by digital financial assets and other digital rights shall be indicated, indicating the types of other digital rights).
114. The column "Date of acquisition" shall indicate the date of acquisition of the digital financial asset or digital right.
115. The column "Total quantity" shall indicate the total quantity of acquired digital financial assets or digital rights.
116. The column "Information about the operator of the information system in which digital financial assets are issued" shall indicate the name of the operator of the information system in which digital financial assets are issued, the country of its registration and its registration number in accordance with applicable law (in relation to a Russian legal entity, the taxpayer identification number and the primary state registration number shall be indicated).

Subsection 3.4. Utilitarian digital rights

117. In accordance with Article 8 of Federal Law No. 259-FZ of August 2, 2019 "On Attracting Investments Using Investment Platforms and on Amendments to Certain Legislative Acts of the Russian Federation", utilitarian digital rights include:
1) the right to demand the transfer of a thing (things);
2) the right to demand the transfer of exclusive rights to the results of intellectual activity and (or) the rights to use the results of intellectual activity;
3) the right to demand the performance of work and (or) the provision of services.
118. The column "Unique symbol" shall indicate the unique symbol identifying the utilitarian digital right.
119. The column "Date of acquisition" shall indicate the date of acquisition of the utilitarian digital right.
120. The column "Investment volume (rubles)" shall indicate the investment volume in rubles in accordance with the investment agreement. Investments denominated in foreign currency are indicated in rubles at the exchange rate of the Bank of Russia on the date of their implementation.
In accordance with paragraph 2 of part 1 of article 2 of Federal Law No. 259-FZ of August 2, 2019 "On attracting investments using investment platforms and on amendments to certain legislative acts of the Russian Federation" investments are understood to be funds used for the purpose of making a profit or achieving another useful effect by acquiring the specified securities or digital rights or by providing a loan.
121. The column "Information about the investment platform operator" indicates the name of the investment platform operator, its taxpayer identification number and primary state registration number.
The register of investment platform operators is posted on the official website of the Bank of Russia at the link: http://www.cbr.ru/finm_infrastructure/oper/.

Subsection 3.5. Digital Currency

122. In accordance with Article 1 of Federal Law No. 259-FZ of July 31, 2020 "On Digital Financial Assets, Digital Currency and Amendments to Certain Legislative Acts of the Russian Federation", digital currency is a set of electronic data (digital code or designation) contained in an information system that are offered and (or) can be accepted as a means of payment that is not a monetary unit of the Russian Federation, a monetary unit of a foreign state and (or) an international monetary or account unit, and (or) as investments and in respect of which there is no person obligated to each holder of such electronic data, with the exception of the operator and (or) nodes of the information system, which are only obligated to ensure that the procedure for issuing these electronic data and implementing actions in relation to them to make (change) entries in such information system complies with its rules.
123. Digital currency does not include bonus points, bonuses on cumulative discount cards, accrued by banks and other organizations for using their services, including in the form of cash ("cashback service").
124. The column "Name of digital currency" indicates the name of the digital currency in accordance with the applicable documents (without arbitrary transliteration).
125. The column "Date of purchase" indicates the date of purchase of the digital currency.
126. The column "Total quantity" indicates the exact amount of digital currency owned (without rounding).

SECTION 4. INFORMATION ON ACCOUNTS IN BANKS AND OTHER
CREDIT ORGANIZATIONS

127. This section of the certificate reflects information on all accounts opened as of the reporting date in banks and other credit institutions on the basis of a civil law contract in the name of the person in respect of whom the certificate is submitted.
128. In particular, information on the following open accounts (including accounts for which payment cards have not been issued) must be indicated:
1) accounts with a zero balance as of the reporting date;
2) accounts, transactions on which are carried out using settlement (debit) cards, credit cards, for example, various types of social cards (Muscovite social card, student social card, student social card), payment cards for crediting pensions, etc.;
3) accounts (deposits) in foreign banks located outside the Russian Federation.
If there are funds (deposits) in foreign banks located outside the territory of the Russian Federation that are subject to closure, it is recommended to attach a copy of the application submitted to the relevant commission on the impossibility of fulfilling the requirements of Federal Law of May 7, 2013 N 79-FZ;
4) accounts, transactions on which are carried out using settlement (debit) cards, credit cards, even in cases of expiration of the validity period of these cards (their blocking), if the account of this card was not closed by the bank or other credit institution upon a written application of the account owner;
5) accounts opened to repay a loan;
6) deposits (accounts) in precious metals (including the type of account and the metal in which it is opened);
7) accounts opened by citizens registered as individual entrepreneurs. In this case, it is not required to attach a statement of cash flow on the current account of an individual entrepreneur;
8) nominal account;
9) escrow account.
Reflection of grams of precious metal in ruble equivalent is carried out similarly to accounts opened in foreign currency. The balance on the deposit (account) in precious metals is indicated in rubles at the exchange rate of the Bank of Russia on the reporting date.
Information on the official prices of refined precious metals set by the Bank of Russia is posted on its official website:https://www.cbr.ru/hd_base/metall/metall_base_new/.
129. Taking into account the purposes of the anti-corruption legislation of the Russian Federation, the following accounts are not specified in this section:
1) accounts closed as of the reporting date;
2) special electoral accounts opened in accordance with Federal Law No. 67-FZ of June 12, 2002 "On the Basic Guarantees of Electoral Rights and the Right to Participate in a Referendum of Citizens of the Russian Federation";
3) notary deposit accounts;
4) accounts opened by a credit institution for internal (accounting) purposes (for example, a transit currency account, a loan account), since such accounts have a special target value and a person cannot dispose of funds from such an account, since they are not in these accounts, but are credited to the client's current or other account;
5) trust management accounts;
6) accounts opened not on the basis of a civil law contract, custody accounts, brokerage accounts, individual investment accounts.
When in this case, obligations under brokerage service agreements and securities trust management agreements, including agreements providing for the maintenance of an individual investment account, are subject to reflection in subsection 6.2 of section 6 of the certificate in the case provided for in subparagraph 4 of paragraph 182 of these Methodological Recommendations;
7) synthetic accounts.
130. To obtain reliable information about the date of opening of an account with a bank (other credit institution), the type and currency of such account, the account balance on the reporting date and the amount of funds received into the account, you should contact the bank or the relevant credit institution within the framework of Bank of Russia Instruction No. 5798-U.
This Bank of Russia Instruction allows for the possibility of obtaining the necessary information not only by the person with whom the relevant agreement(s) is concluded, but also by his/her representative. At the same time, it is envisaged that it is possible to obtain such information using remote customer service tools.
In this regard, it is recommended that this section of the certificate be completed based on the information received within the framework of Bank of Russia Instruction No. 5798-U, which is official.
131. In the column "Name and address of the bank or other credit institution", it is recommended to indicate the address of the location (the so-called "legal address") of the bank or other credit institution in which the relevant account was opened.
132. In the column "Type and currency of account" the type of account is indicated taking into account the norms of the Civil Code of the Russian Federation, other federal laws and the Bank of Russia Instruction of May 30, 2014 N 153-I "On the opening and closing of bank accounts, deposit accounts (deposits), deposit accounts".
133. In accordance with the specified Instruction, the following accounts are opened for individuals:
1) current account (for transactions not related to entrepreneurial activity or private practice).
Employees (workers) who are holders of settlement (debit) cards, with the use of which transactions are carried out on the account used for the purpose of receiving wages, indicate them in this section. The account of such a card is usually current;
2) deposit accounts (for recording funds placed in banks for the purpose of receiving income in the form of interest accrued on the amount of funds placed).
Deposit accounts, including deposits with the name "Classic", "Profitable", "Comfortable", etc., are usually deposit accounts (deposit) and are subject to reflection in this section as "Deposit".
134. The date of issue (reissue) of the payment card may not be indicated in the "Account opening date" column.
135. The "Account balance" column shall be filled in as of the reporting date.
The balance amount does not include funds for which, in accordance with paragraph 4 of Article 845 of the Civil Code of the Russian Federation, the possibility of executing the client's order to write off funds has been confirmed.
The seizure of funds in the account and the suspension of transactions on the account do not entail a reduction in the amount of the balance of funds to be reflected in column 5 of section 4 of the certificate in full.
For accounts in foreign currency, the balance is indicated in rubles at the exchange rate of the Bank of Russia on the reporting date. Information on the official exchange rates for a given date, established by the Bank of Russia, is available on the official website of the Bank of Russia at: https://www.cbr.ru/currency_base/.
For the account in precious metals, the cost of the precious metal on the reporting date is indicated in rubles based on the official prices of refined precious metals on the reporting date established by the Bank of Russia in accordance with Bank of Russia Instruction No. 1283-U of May 28, 2003 "On the Procedure for Establishing Official Prices of Refined Precious Metals by the Bank of Russia".
136. The column "Amount of funds received into the account" is filled in only if the total amount of cash receipts to a separate account for the reporting period exceeds the total income of the employee and his/her spouse for the reporting period and the two years preceding it. For example, when submitting information in 2022, the total amount of funds received into a specific account in 2021 is indicated if this amount exceeds the total income of the employee and his/her spouse for 2019, 2020 and 2021. In this case, a statement of cash flow on this account for the reporting period is attached to the certificate.
This column is not filled in for an account in precious metals.
If the total amount of cash receipts to the account does not exceed the total income of the employee and his/her spouse for the reporting period and the two preceding years, then in the SPO "BK Certificates" it is necessary to confirm this circumstance by putting a "flag" [V] opposite the corresponding position. Otherwise, it is necessary to fill in the relevant columns.
When calculating the total income of an employee and his/her spouse for the reporting period and the two years preceding it, the income of the employee's spouse is taken into account only if they were married on the reporting date and during the two years preceding the reporting period.
Persons applying for individual positions, if there are grounds for this, also fill in this column and attach a statement of cash flow for the relevant account for the reporting period.
For persons specified in paragraph 2 of these Methodological Recommendations who are starting their work for the first time, for example, after graduating from a higher educational institution, the column "Amount of funds received into the account" is often subject to completion due to insignificant income in previous years.
For foreign currency accounts, the amount is indicated in rubles at the exchange rate of the Bank of Russia on the reporting date.

Joint account
137. In the event of a bank account agreement being concluded with several clients (joint account), the rights to funds in such an account are considered to belong to such persons in shares determined proportionally to the amounts of funds deposited by each of the clients or third parties in favor of each of the clients, unless otherwise provided by the bank account agreement (the agreement establishes disproportionality).
In the event that a bank account agreement is concluded between clients who are spouses, the rights to funds in a joint account are the common rights of the clients who are spouses, unless otherwise provided by a marriage contract, the conclusion of which the clients who are spouses have notified the bank.
In this case, identical information about such an account is presented in each submitted certificate.

Credit cards, cards with overdraft
138. The bank (other credit institution) issues the following types of cards (table No. 5):

Settlement (debit)	As an electronic means of payment, it is used to perform transactions by its holder within the spending limit - the amount of the client's funds in his bank account, and (or) the loan provided by the credit institution - the issuer to the client in the event of insufficient or no funds in the bank account (overdraft)
Credit	As an electronic means of payment, it is used by its holder to carry out transactions using funds provided by the credit institution - issuer to the client within the spending limit in accordance with the terms of the credit agreement.

139. Settlement (debit) and credit cards, as a rule, require the opening and maintenance of an account by a bank (other credit institution).
In addition, it is necessary to pay attention to the fact that currently mobile operators, for example, PJSC "MTS-Bank", open bank accounts for their clients, which may require the need to reflect information about them in this section of the certificate.
Information about the availability of bank accounts opened since July 1, 2014, can be obtained from the Federal Tax Service of Russia. The tax authorities do not have information about previously opened accounts in banks (if such accounts were not closed or there were no changes to them). The procedure for requesting this information is set out on the official website of the Federal Tax Service of Russia at the link: https://www.nalog.ru/rn77/related_activities/accounting/bank_account/.
Priority must be given to information received within the framework of Bank of Russia Instruction No. 5798-U.
140. If the provided credit (spent overdraft) on a settlement (debit) card is equal to or exceeds 500,000 rubles, then the financial obligation that arose in this regard must be indicated in subsection 6.2 of section 6 of the certificate.
141. If the credit card spending limit is equal to or exceeds RUB 500,000, then the resulting financial obligation equal to or exceeding RUB 500,000 must be indicated in subsection 6.2 of section 6 of the certificate.
142. Information on the balance on the account to which the settlement (debit) card or credit card was issued must be obtained from the bank (other credit institution) - the issuer.
143. If, on the reporting date, there are no funds in the account to which the settlement or credit card was issued, and there are only monetary obligations of the account holder related to the overdraft or to the spending limit, respectively, the balance on the corresponding account is indicated as zero ("0").
144. This section does not include accounts related to payments for mobile communications services, housing and communal services using remote banking technologies, information on participation in the state co-financing pension program, operating in accordance with Federal Law No. 56-FZ of April 30, 2008 "On additional insurance contributions to the funded portion of the labor pension and state support for the formation of pension savings", as well as information on funds that are managed using electronic means of payment, including using "electronic wallets" (for example, "YuMoney", "Qiwi wallet", etc.).

Revocation of a license from a credit institution
145. In accordance with paragraph 1 of Article 859 of the Civil Code of the Russian Federation, a bank account agreement may be terminated at the client's request at any time. Termination of such an agreement is grounds for closing the client's account (paragraph 7 of Article 859 of the Civil Code of the Russian Federation).
146. To close an account in a credit institution whose license to carry out banking operations has been revoked, it is necessary to submit an application to the temporary administration (its representative), or the bankruptcy trustee. If there are funds in the account, the account is closed after the funds are written off from such an account (if there is a balance, the account agreement of the corresponding type is terminated, but the account is not closed).
147. Until the corresponding account is closed, the account is considered open and is subject to reflection in Section 4 of the certificate.

Liquidation of a credit institution
148. Making an entry in the Unified State Register of Legal Entities on the state registration of a credit institution in connection with liquidation indicates the closure of the account.
149. The Unified State Register of Legal Entities is maintained by the Federal Tax Service and its territorial bodies. In this regard, to obtain information on making an entry in the said register, you should contact the Federal Tax Service or its territorial body for the relevant extract.
Information on the revocation of a credit institution's license, on the liquidation of a credit institution can also be obtained on the official website of the Bank of Russia at the link: https://www.cbr.ru/banking_sector/likvidbase/.

SECTION 5. INFORMATION ON SECURITIES

150. This section contains information about existing securities, shares in the authorized capital of commercial organizations and funds. Income from existing securities is indicated in Section 1 of the certificate (line 5 "Income from securities and shares in commercial organizations").
Securities include shares, bills of exchange, mortgages, investment units of a mutual investment fund, bills of lading, bonds, checks, savings certificates, digital certificates and other securities named as such in the law or recognized as such in accordance with the procedure established by law, as well as securities of foreign issuers.
A state certificate for maternity (family) capital is not a security and is not subject to indication in Section 5 of the certificate.
Securities acquired under a brokerage service agreement and (or) a trust management agreement for securities (including an agreement for maintaining an individual investment account) and owned by an employee, his (her) spouse or minor children, are also subject to reflection in subsection 5.1 or 5.2 of Section 5 certificates, respectively.
In accordance with paragraph 1 of Article 1012 of the Civil Code of the Russian Federation, the transfer of securities into trust management does not entail the transfer of ownership of it to the trustee. In this regard, securities transferred into trust management are subject to reflection in section 5 of the certificate.
Securities with heterogeneous characteristics (for example, different par values ​​of securities, ordinary and preferred shares of one issuer, different acquisition costs (paid, gratuitous), etc.) should be reflected in different lines.
Some information required to complete Section 5 of the certificate may be obtained within the framework of Bank of Russia Instruction No. 5798-U. It should be taken into account that independent legal entities included in the so-called "group of companies" may not have a single database and in this regard it will be necessary to contact several applicable legal entities.
Also, if there is no information regarding individual columns, the organization, in accordance with Bank of Russia Instruction No. 5798-U, puts a dash. However, this circumstance does not indicate the absence of the specified information as a whole, but exclusively characterizes the fact that the organization to which the application was made does not have this information and in this regard it is necessary to contact another organization.

Subsection 5.1. Shares and other participation in commercial organizations and funds

151. In accordance with the Federal Law of April 22, 1996 N 39-FZ "On the Securities Market", a share is an emission security that secures the rights of its owner (shareholder) to receive part of the profit of a joint-stock company in the form of dividends, to participate in the management of the joint-stock company and to part of the property remaining after its liquidation. A share is a registered security.
152. The column "Name and legal form of organization" shall indicate the full or abbreviated official name of the organization and its legal form (joint-stock company, limited liability company, partnership, production cooperative, fund, peasant farm, etc.).
If an employee, his/her spouse and/or minor children are the founder of a commercial organization, then this information must also be reflected. Information on the establishment of non-profit organizations is not reflected, with the exception of information on the establishment of a non-profit organization in the legal form of a fund, which must be reflected.
153. The "Location" column shall indicate the location of the issuer of shares (foreign shares). In relation to a legal entity created in accordance with the legislation of the Russian Federation, the location shall be indicated in accordance with the Unified State Register of Legal Entities, and in relation to a legal entity created in accordance with the legislation of a foreign state, the location shall be determined in accordance with the legislation of the country where the said legal entity was created.
154. The authorized capital shall be indicated in accordance with the constituent documents of the organization as of the reporting date. For authorized capitals expressed in foreign currency, the authorized capital shall be indicated in rubles at the exchange rate of the Bank of Russia on the reporting date. Information on the official exchange rates for a given date, set by the Central Bank of the Russian Federation, is posted on its official website: https://www.cbr.ru/currency_base/daily/.
If the legislation does not provide for the formation of the authorized capital, then "0 rubles" is indicated.
The authorized capital of foreign organizations must be established in accordance with the applicable law (it is permissible to use data from official sources on the Internet).
155. The share of participation is expressed as a percentage of the authorized capital. For joint-stock companies, the par value and number of shares are also indicated.
156. The SPO "BK Certificates" provides for a column "Total value", which indicates the total value of securities of a given type based on the cost of their acquisition (if it cannot be determined - based on the market value or par value).
For liabilities expressed in foreign currency, the value is indicated in rubles at the Bank of Russia exchange rate on the reporting date.
This field may not be displayed in the printed certificate, but it must be filled in for the correct display in Section 5 of the certificate of the total declared value of securities, including shares in commercial organizations. Thus, the amount specified in this field will be automatically included in the total amount for section 5 of the certificate.
157. The column "Basis for participation" shall indicate the basis for acquiring the share (founding agreement, privatization, purchase, exchange, gift, inheritance, etc.), as well as the details (date, number) of the relevant agreement or act, and not the name and details of the agreement under which the shares were credited to the account of the client - employee (worker) (name and details of the brokerage service agreement and (or) depository agreement, etc.). Confirmation of the right of ownership of securities, the rights to which are subject to recording in depository accounts or personal accounts opened by depositories or register holders, respectively, is an entry in such accounts. Confirmation of the entry into the specified accounts is a statement of the depository account or personal account, issued by the depository or the registrar, respectively.
In the event that a transaction for the acquisition of shares (foreign shares) is concluded at an organized auction, in which information allowing the identification of the bidders who submitted applications is not disclosed to other participants during the auction, the column "Reason for participation" indicates "acquired at an organized auction", and the date of acquisition is also indicated.

Subsection 5.2. Other securities

158. Subsection 5.2 of Section 5 of the certificate shall indicate all securities by type (bonds, bills, etc.), with the exception of shares specified in subsection 5.1 of Section 5 of the certificate.
159. The column "Nominal amount of liability" shall reflect the nominal value on the reporting date. This column shall indicate the nominal amount of the liability of one security, and not their totality. At the same time, individual securities (investment shares of a mutual investment fund, depository receipts, mortgages, mortgage participation certificates, savings certificates, digital certificates) do not have a nominal value. In this regard, this column shall not be filled in.
Bond amortization, which is understood as partial redemption of the bond's par value, i.e. the return of part of the invested funds, entails a decrease in the nominal value of such a bond on the reporting date. The payment of coupon income does not indicate bond amortization.
160. The "Total Value" column shall indicate the total value of securities of this type based on their acquisition cost (if it cannot be determined, based on the market value or par value on the acquisition date). For liabilities denominated in foreign currency, the value shall be indicated in rubles at the Bank of Russia exchange rate on the reporting date. Information on the official exchange rates for a given date, established by the Central Bank of the Russian Federation, is posted on its official website: https://www.cbr.ru/currency_base/daily/.

SECTION 6. INFORMATION ON PROPERTY-RELATED LIABILITIES

Subsection 6.1. Real estate objects in use

161. This subsection shall indicate real estate (municipal, departmental, leased, etc.) in temporary use (not owned) by the employee, his/her spouse, minor children, as well as the basis for use (lease agreement, actual provision, etc.).
This subsection shall also reflect real estate objects in use by the citizen registered as an individual entrepreneur, in respect of whom the certificate is submitted.
162. When filling out this subsection, it is necessary to indicate the real estate objects that are directly in the use of the employee (worker) and (or) his/her spouse, minor child on the basis of concluded agreements (lease, gratuitous use, etc.) or as a result of actual provision for use.
In this subsection of the certificate of one of the spouses, it is not necessary to indicate all real estate objects owned by the other spouse, under the following conditions:
1) there is no actual use of this object by the spouse;
2) these objects are specified in subsection 3.1 of section 3 of the certificate of the relevant certificate.
Similarly, in relation to minor children.
For example, the residential premises in which the person in relation to whom the certificate is submitted is registered must be reflected in subsection 3.1 of section 3 (if such person has the right of ownership) or in this subsection of the certificate.
163. This subsection must be filled in with respect to those employees (workers), their spouses and minor children who have temporary registration at the place of service or place of work (for example, in the relevant subject of the Russian Federation).
164. The following information must be provided, including information about residential premises (house, apartment, room), non-residential premises, land plot, garage, etc.:
1) not owned by the employee (worker) or members of his/her family or as an employer, but in which the employee (worker) or members of his/her family are registered (permanent or temporary), with the exception of, among other things, the case when the person, spouse, or minor children are registered at the address of the administrative building that is the place of federal civil service;
2) where the employee (worker) or members of his/her family actually reside without entering into a lease, gratuitous use, or social tenancy agreement;
3) occupied under a lease (rental, sublease) agreement;
4) occupied under social tenancy agreements;
5) used for household needs, but not registered in the established manner by the bodies of Rosreestr, as well as on unfinished construction projects;
6) owned by right of lifelong inheritable possession of a land plot;
7) objects transferred under an agreement or other act, but not registered in the manner established by the legislation of the Russian Federation.
165. In this case, the total area of ​​the real estate object in use is indicated.
166. Information on real estate objects in use is indicated as of the reporting date.
167. The column "Type of property" indicates the type of real estate (land plot, residential building, summer house, apartment, room, etc.).
168. The column "Type and terms of use" shall indicate the type of use (lease, gratuitous use, etc.) and terms of use.
169. The column "Ground for use" shall indicate the grounds for use (agreement, actual provision, etc.), as well as the details (date, number) of the relevant agreement or act. If the property is provided for gratuitous use or as an actual provision, it is recommended to indicate the last name, first name and patronymic name of the person who provided the real estate.
170. This subsection shall not indicate real estate that is owned and has already been reflected in subsection 3.1 of section 3 of the certificate.
Also, land plots located under apartment buildings, as well as under above-ground or underground garage complexes, including multi-story ones, are not subject to indication. At the same time, information on a land plot within the framework of garage-construction and other cooperatives is not subject to reflection.
171. If the real estate property is in shared ownership by the employee and his/her spouse, information that the employee uses the share of the real estate property owned by his/her spouse is not included in subsection 6.1 of section 6 of the certificate.
In this case, these shares of ownership must be reflected in subsection 3.1 of section 3 of the certificates of the employee and his/her spouse.
Similarly, with respect to minor children.
In other cases, in which the share of ownership is owned by a person for whom the certificate is not submitted, depending on the presence of facts of use, such share must be reflected in this subsection.
In this case, there is no need to post information on the use of shares of such real estate by the employee, his/her spouse and minor children on the official websites of the relevant authorities and organizations on the Internet.

Subsection 6.2. Urgent financial liabilities

172. This subsection shall indicate each urgent financial liability existing on the reporting date in an amount equal to or exceeding RUB 500,000, for which the creditor or debtor is the employee, his/her spouse or minor child.
This subsection shall also reflect urgent financial liabilities of a citizen registered as an individual entrepreneur, in respect of whom the certificate is submitted.
This subsection shall also be filled in if the person in respect of whom the information is submitted is a co-borrower.
173. The column "Content of the obligation" indicates the nature of the obligation (loan, credit, including that provided by a credit institution for settlements on transactions carried out using settlement (debit) and credit cards, etc.).
174. The column "Creditor (debtor)" indicates the second party to the obligation and its legal status in this obligation (creditor or debtor), its last name, first name and patronymic (name of the legal entity), address.
For example,
1) if an employee or his/her spouse took out a loan from Sberbank PJSC and is a debtor, then the column "Creditor (Debtor)" shall indicate the second party to the obligation: the creditor of Sberbank PJSC;
2) if an employee or his/her spouse entered into a loan agreement for cash and is a lender, then the column "Creditor (Debtor)" shall indicate the debtor's last name, first name, patronymic and address: debtor Ivanov Ivan Ivanovich, Moscow, Leninsky Prospekt, Bldg. 8, Apt. 1. In this case, the basis for the emergence of the obligation is the loan agreement with the date of signing indicated.
175. The column "Ground for emergence" shall indicate the basis for the emergence of the obligation, as well as the details (date, number) of the relevant agreement or act.
176. The column "Amount of liability/size of liability as of the reporting date" shall indicate:
the amount of liability, determined as the amount of the principal debt upon conclusion of the contract (the amount of the principal debt on the date of transfer of the right of claim under the contract) excluding the amount of interest; and
the amount of liability as of the reporting date, determined as the amount of the principal debt and accrued interest as of the reporting date (accrued interest does not include amounts that are methods of securing obligations under the contract (including penalties).
For liabilities denominated in foreign currency, the amount is indicated in rubles at the exchange rate of the Bank of Russia on the reporting date.
Information on the official exchange rates for a given date, established by the Central Bank of the Russian Federation, is posted on its official website: https://www.cbr.ru/currency_base/daily/.
177. If on the reporting date the amount of the liability (the remaining outstanding debt with interest) was less than 500,000 rubles, such a financial liability is not indicated in the certificate. However, reflecting such an obligation in the certificate is not a violation.
178. The column "Terms of the obligation" shall indicate the annual interest rate of the obligation, the property pledged to secure the obligation, and the guarantees and sureties issued to secure the fulfillment of the obligation.
179. In addition, the following shall be indicated:
1) a loan agreement, including if the person has a credit card with an available overdraft limit (indicate the obligations that arose in connection with the existing debt on the credit card at the end of the reporting period equal to or exceeding RUB 500,000);
2) a financial lease agreement (leasing);
3) a loan agreement;
4) an agreement for financing under the assignment of a monetary claim;
5) obligations related to the conclusion of an agreement on the assignment of a claim;
6) obligations due to harm (financial);
7) obligations under a suretyship agreement (if, as of the reporting date, the debtor fails to fulfill or fulfills obligations to the creditor improperly and the corresponding obligations arose for the guarantor);
8) obligations to pay alimony (if, as of the reporting date, the amount of unpaid alimony is equal to or exceeds RUB 500,000);
9) obligations to pay rent for the lease of residential or non-residential premises (if, as of the reporting date, the amount of unpaid rent is equal to or exceeds RUB 500,000);
10) purchased accounts receivable;
11) financial obligations to which, in accordance with Federal Law No. 177-FZ of December 23, 2003 "On Insurance of Deposits in Banks of the Russian Federation", the state corporation "Deposit Insurance Agency" is a party;
12) loans provided by a broker (the so-called "margin transactions");
13) obligations under unclosed repo and swap transactions (the client has claims and obligations under these transactions).
Urgent financial obligations under the second part of the repo agreement that is not executed on the reporting date are subject to reflection in the amount of the citizen's obligation to pay funds;
14) futures contract;
15) other obligations, including those established by a court decision.
180. In this subsection, for example, a term bank deposit agreement is not indicated.
181. To complete this subsection with respect to urgent financial obligations that arose within the framework of contractual relations with credit institutions and non-credit financial institutions, it is recommended to obtain information within the framework of Bank of Russia Instruction No. 5798-U.
182. Certain types of urgent financial obligations:
1) participation in shared construction of a real estate object. Until the certificate of state registration of the shared construction object is received, information on the obligations under the shared construction agreement existing as of the reporting date shall be reflected in this subsection. It does not matter whether a loan agreement was executed with a bank or other credit institution for payment under the said agreement.
In practice, there are common cases when the period from the date of full payment of funds in accordance with the shared construction agreement until the signing by the parties of the transfer deed or other document on the transfer of the shared construction object and its state registration may be more than a year. In this regard, information on the property obligations of the developer under the shared construction agreement existing as of the reporting date in relation to the shared construction participant who, in accordance with the shared construction agreement, has fulfilled the obligations to pay the full cost of an apartment in an apartment building, shall be reflected in subsection 6.2 of section 6 of the certificate. In this case, in column 3 of subsection 6.2 of section 6 of the certificate, the second party to the obligation is indicated: the debtor, the name of the legal entity, the address of the organization with which the equity participation agreement was concluded, the remaining columns are also filled in accordance with the equity participation agreement according to the links to this subsection of the certificate, while in the column "Term of the obligation" it can be reflected that the funds have been transferred to the developer in full. A similar procedure applies to transactions for participation in the construction of a real estate object, for example, housing cooperatives, preliminary purchase and sale agreements and other forms of participation.
This procedure also applies in the case of using escrow accounts;
2) mortgage obligations in the event of division of the loan amount between spouses. According to paragraphs 4 and 5 of Article 9 of the Federal Law of July 16, 1998 N 102-FZ "On Mortgage (Pledge of Real Estate)", the obligation secured by the mortgage must be named in the mortgage agreement, indicating its amount, grounds for its occurrence and term of execution. In cases where this obligation is based on any agreement, the parties to this agreement, the date and place of its conclusion must be indicated. If the obligation secured by the mortgage is subject to execution in parts, the mortgage agreement must specify the terms (frequency) of the relevant payments and their amounts or conditions that allow these amounts to be determined.
Thus, if in the loan agreement on which the mortgage agreement is based the loan amount is divided between spouses, co-borrowers, then in this subsection in column 5 the amount in accordance with this agreement should be reflected in each certificate (of the employee and his/her spouse). If the amount of obligations is not divided in the loan agreement, then the entire amount of obligations should be reflected, and the co-borrowers should be indicated in column 6 of the said subsection;
3) obligations in accordance with the Law of the Russian Federation of November 27, 1992 N 4015-1 "On the Organization of Insurance Business in the Russian Federation", that is, obligations arising from the terms of an agreement with an insurance organization or a foreign insurance organization that has the right, in accordance with the specified Law of the Russian Federation, to carry out insurance activities on the territory of the Russian Federation (hereinafter referred to as the insurer) (and not a pension fund), under life insurance contracts in the event of death, survival to a certain age or term, or the occurrence of another event; pension insurance; life insurance with the condition of periodic insurance payments (rent, annuities) and (or) with the participation of the policyholder in the investment income of the insurer, under which the employee, his spouse, minor children are the policyholders. These insurance contracts assume the accumulation of funds by a certain age of the policyholder (insured person) or by his/her survival until the term established by the insurance contract, are concluded for a long period and in this regard, insurance payments under such contracts are considered as the income of the person in respect of whom the certificate is submitted.
Obligations arising from the terms of the insurance contract for other types of insurance (not named in the first paragraph of the subparagraph under consideration) shall not be reflected in subsection 6.2 of section 6 of the certificate.
Before the insurer makes an insurance payment, information on the insurer's obligations under the insurance contract as of the reporting date shall be reflected in this subsection.
The column "Content of obligation" shall indicate the type of insurance, the column "Creditor (debtor)" shall indicate the second party to the obligation: "debtor", the name of the legal entity (name of the insurer), the address (location) of the insurer with which the relevant insurance contract has been concluded, the remaining columns shall also be filled in according to the links to this section of the certificate. The column "Amount of obligation" shall indicate the insurance premium under the contract. The column "Terms of the obligation" may indicate the expiration dates of the insurance contract.
It is recommended to fill out the certificate taking into account the information received from the insurer within the framework of Bank of Russia Instruction No. 5798-U.
Bank of Russia Instruction No. 5798-U also stipulates that a credit institution shall indicate information on insurance contracts concluded by a credit institution in the reporting period as an agent (intermediary) with a citizen who is or was a client of the credit institution: names of insurance organizations and dates of conclusion of insurance contracts. Other information necessary for filling out the certificate must be obtained directly from the insurer.
Compulsory pension insurance is not regulated by the Law of the Russian Federation of November 27, 1992 No. 4015-1 "On the organization of insurance business in the Russian Federation";
4) obligations under brokerage service agreements and securities trust management agreements, including agreements providing for the maintenance of an individual investment account. Within the framework of a brokerage service agreement or a securities trust management agreement, the client and the professional participant in the securities market have a number of mutual monetary obligations (the client has obligations to pay remuneration, and the professional participant has obligations to return the transferred funds at the client’s request).
Subsection 6.2 of Section 6 of the certificate shall reflect information on the monetary obligations of the client and the professional participant in the securities market that arose under the relevant agreement, which are equal to or exceed RUB 500,000. The monetary obligations of the professional participant in the securities market shall be indicated on the reporting date minus the cost of securities acquired under the brokerage service agreement or the trust management agreement. For obligations expressed in foreign currency, the amount shall be indicated in rubles at the exchange rate of the Bank of Russia on the reporting date.

РАЗДЕЛ 7. СВЕДЕНИЯ О НЕДВИЖИМОМ ИМУЩЕСТВЕ, ТРАНСПОРТНЫХ
СРЕДСТВАХ, ЦЕННЫХ БУМАГАХ, ЦИФРОВЫХ ФИНАНСОВЫХ АКТИВАХ,
ЦИФРОВЫХ ПРАВАХ, ВКЛЮЧАЮЩИХ ОДНОВРЕМЕННО ЦИФРОВЫЕ ФИНАНСОВЫЕ
АКТИВЫ И ИНЫЕ ЦИФРОВЫЕ ПРАВА, ОБ УТИЛИТАРНЫХ ЦИФРОВЫХ ПРАВАХ
И ЦИФРОВОЙ ВАЛЮТЕ, ОТЧУЖДЕННЫХ В ТЕЧЕНИЕ ОТЧЕТНОГО ПЕРИОДА
В РЕЗУЛЬТАТЕ БЕЗВОЗМЕЗДНОЙ СДЕЛКИ

183. This section shall contain information on real estate (including shares in the right of ownership), vehicles, securities (including shares in the authorized capital of a company), digital financial assets, digital rights that include both digital financial assets and other digital rights, and utilitarian digital rights alienated during the reporting period as a result of a gratuitous transaction, as well as, for example, information on the disposal of a car.
184. A transaction under which one party (an employee, his/her spouse, or minor child) undertakes to provide something to the other party without receiving payment or other consideration from the latter is recognized as gratuitous.
185. A gratuitous transaction may include a gift agreement, a property division agreement, an agreement (contract) on determining shares, as well as a marriage contract that determines the procedure for owning previously jointly acquired property (separate property regime).
Also subject to reflection in this section is the situation related to the alienation of a share of property in connection with the use of funds (part of the funds) of maternity (family) capital (for example, registration of residential premises in the common ownership of an employee (worker), his (her) spouse (husband) and minor children with determination of the size of shares by agreement).
186. Destroyed property objects are not subject to reflection in this section of the certificate.
187. An exchange agreement is not subject to reflection in this section of the certificate, since it is a compensated one.
188. Each object of a gratuitous transaction is indicated separately.
189. In the lines “Land plots” and “Other real estate”, it is recommended to indicate the type of real estate (in relation to land plots, one should be guided by paragraph 89 of these Methodological Recommendations), location (address) in accordance with paragraphs 97 and 98 of these Methodological Recommendations, area (sq. m) in accordance with paragraph 99 of these Methodological Recommendations.
190. In the line "Vehicles" it is recommended to indicate the type, make, model of the vehicle, year of manufacture, place of registration.
191. In the line "Securities" it is recommended to indicate the type of security, the person who issued the security, the total number of securities alienated as a result of a gratuitous transaction, as well as the par value in rubles, and if the value is expressed in foreign currency, then in rubles at the exchange rate of the Bank of Russia on the date of the gratuitous transaction.
For shares in the authorized capital of commercial organizations and funds, it is recommended to indicate the name and legal form of the organization in accordance with paragraph 153 of these Methodological Recommendations, the location of the organization (address), the authorized capital in accordance with paragraph 154 of these Methodological Recommendations, the shares in accordance with paragraph 155 of these Methodological Recommendations.
192. In the line "Digital financial assets", it is recommended to indicate the name of the digital financial asset (if it cannot be determined, the type and scope of rights certified by the issued digital financial asset are indicated).
193. In the line "Digital rights that simultaneously include digital financial assets and other digital rights", it is recommended to indicate the name of the digital right that simultaneously includes digital financial assets and other digital rights (if it cannot be determined, the type and scope of rights certified by digital financial assets and other digital rights are indicated, indicating the types of other digital rights).
194. In the line "Utility digital rights", it is recommended to indicate a unique symbol identifying the utilitarian digital right.
195. In the line "Digital currency", the name of the digital currency in accordance with the applicable documents (without arbitrary transliteration) is indicated.
196. In the column "Acquirer of property under the transaction", in the case of a gratuitous transaction with an individual, his last name, first name and patronymic (if any) (in the nominative case) are indicated in full, without abbreviations in accordance with the identity document, as well as the series and number of the passport. If the information is provided in relation to a minor child under 14 years of age, instead of a passport, the last name, first name, patronymic of the child (in the nominative case), as well as the series, number of the birth certificate, date of issue and the authority that issued this certificate are indicated. The current address of the place of registration of an individual or the address specified in the agreement is also indicated.
In the case of a gratuitous transaction with a legal entity, the name, taxpayer identification number and primary state registration number of the legal entity are indicated in this column.
197. The column "Grounds for alienation of property" indicates the grounds for termination of ownership (name and details (date, number) of the relevant agreement or act). For digital financial assets, digital rights and digital currency, the date of their alienation is also indicated.