Bank account

Since 1998, a 20-digit bank account has been used in the Russian Federation . At the same time, the bank account number is not a number in the mathematical sense. Rather, it is a numerical code that contains information about the properties of this account.

The bank account number is divided into 5 groups.

The 1st group consists of 5 digits and indicates the 2nd order balance account on which the account is open. The rules for selecting a specific balance sheet account are governed by the current chart of accounts . A balance account indicates the purpose of the account, for example, a settlement account of a commercial non-state legal entity (40702) or a private deposit account opened for a non-resident for a period of 181 days to 1 year 42605. A second-order balance account is divided in turn into a 1- balance account th order (3 characters) and the number of the second order account in the first order. In the balance sheet of the first order, in turn, the first character is highlighted, which indicates the section of the chart of accounts.

The 2nd group consists of 3 characters and indicates the currency in which the account is opened in accordance with the all-Russian classifier of currencies .

The 3rd group consists of one character and contains the so-called. account key, which is calculated on the basis of the well-known algorithm ^[1] , taking into account all other digits of the account, as well as the BIC of the bank in which the account is opened. This key is necessary in order to programmatically catch and eliminate unavoidable errors when manually entering an account, as well as a situation where a client uses the account number of one bank in another.

The 4th group consists of 4 categories and indicates the banking department in which the account is opened ( branch or additional office). The formation of this group should be determined in the accounting policy of the bank. If the bank does not have branches, then this group contains 0000 .

The 5th group consists of the remaining 7 digits and contains the personal account number. This group, in turn, is divided into subgroups, but the method of division depends on the used balance account, as well as on the accounting policy of the bank.

• Bank settlement operations

• CBRF Regulation dated 16.07.2012 No. 385-P
• New Economic Dictionary / Edited by A. N. Azrilian - M .: Institute of the New Economy , 2006. ISBN 5-89378-014-0
• “Regulation on the Accounting Rules in Credit Organizations Located in the Russian Federation”