INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of March 23, 2023 No. 6378-U

About procedure for reflection on accounts of financial accounting by the separate not credit financial credit institutions, bureau of credit histories, credit rating agencies of separate assets and (or) obligations in foreign currency in the conditions of action of measures of restrictive nature

This Instruction based on part 6 of article 21 of the Federal Law of December 6, 2011 No. 402-FZ "About financial accounting" 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 March 17, 2023 No. PSD-11) establish procedure for reflection on accounts of financial accounting by the professional participant of the security market, managing company of investment fund, mutual investment fund and non-state pension fund, specialized depositary of investment fund, mutual investment fund and non-state pension fund, joint-stock investment fund, the clearing organization, the organizer of trade, insurance company, society of mutual insurance, insurance broker who is the legal entity, non-state pension fund, the microfinancial organization, pawnshop, bureau of credit histories credit rating agency of separate assets and (or) obligations in foreign currency in the conditions of action of the measures of restrictive nature entered by foreign state, national association and (or) the union and (or) the public (interstate) institution of foreign state or national association and (or) union concerning the Russian Federation, citizens of the Russian Federation or the Russian legal entities.

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