INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of November 11, 2022 No. 6313-U

About recognition by the not credit financial credit institutions of financial accounting and creation of accounting (financial) records which voided separate regulations of the Bank of Russia concerning conducting

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> 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 October 28, 2022 No. PSD-65):

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

1. Recognize invalid:

subitem 1.19 of Item 1 of the Instruction of the Bank of Russia of August 14, 2017 No. 4496-U "About modification, connected using the International accounting standard (IFRS) 9 "Financial instruments", in separate regulations of the Bank of Russia concerning financial accounting and accounting (financial) records of not credit financial credit institutions" <1>;

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<1> It is registered by the Ministry of Justice of the Russian Federation on September 7, 2017, registration No. 48108.

Instruction of the Bank of Russia of February 24, 2021 No. 5740-U "About modification of the Provision of the Bank of Russia of December 28, 2015 No. 526-P "Industry standard of the financial accounting "Procedure for Creation of Accounting (Financial) Records of Insurance Companies and Societies of Mutual Insurance" <2>;

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<2> It is registered by the Ministry of Justice of the Russian Federation on March 29, 2021, registration No. 62914.

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