INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of August 16, 2022 No. 6220-U

About modification of separate regulations of the Bank of Russia concerning financial accounting and accounting (financial) records of not credit financial credit institutions and about cancellation of separate regulations of the Bank of Russia concerning conducting financial accounting by the not credit financial credit institutions

Based on Item 14 of article 4 of the Federal Law of July 10, 2002 No. 86-FZ "About the Central bank the Russian Federation (Bank of Russia)" <1>, parts 6 of article 21 of the Federal Law of December 6, 2011 No. 402-FZ "About financial accounting" <2> and according to the solution of the Board of directors of the Bank of Russia (the minutes of the Board of directors of the Bank of Russia of August 11, 2022 No. PSD-53):

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<1> Russian Federation Code, 2002, No. 28, Art. 2790; 2021, No. 27, Art. 5187.

<2> Russian Federation Code, 2011, No. 50, Art. 7344; 2021, No. 27, Art. 5187.

1. Bring the following changes in regulations of the Bank of Russia:

1.1. In paragraph one of Item 1.4.1 of the Provision of the Bank of Russia of September 2, 2015 <1> words "since January 1, 2023" shall be replaced with words No. 488-P "Industry standard of financial accounting of derivative financial instruments by not credit financial credit institutions" "since January 1, 2025", shall be replaced with words the words "till January 1, 2023" "till January 1, 2025".

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