INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of June 6, 2023 No. 6439-U

About modification of separate regulations of the Bank of Russia concerning financial accounting

Based on Article 7 and part one of article 57 of the Federal Law of July 10, 2002 No. 86-FZ "About the Central bank the Russian Federation (Bank of Russia)", articles 5 and 25 of the Federal law "About Banks and Banking Activity" (in edition of the Federal Law of February 3, 1996 No. 17-FZ), parts 6 of article 21 of the Federal Law of December 6, 2011 No. 402-FZ "About financial accounting":

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

1.1. The fourth Item 2.6 of the Provision of the Bank of Russia of November 12, 2018 "About procedure for reflection on accounts of financial accounting of lease agreements by credit institutions" <1> to state the paragraph to No. 659-P in the following edition:

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<1> It is registered by the Ministry of Justice of the Russian Federation on December 3, 2018, registration No. 52847.

"The debit of the account No. 70606 "Expenses" (in the report on financial results constituted according to appendix 9 to appendix to the Provision of the Bank of Russia of November 24, 2022 No. 809-P "About the Chart of accounts of financial accounting for credit institutions and procedure for its application" (it is registered by the Ministry of Justice of the Russian Federation on December 29, 2022, registration No. 71867, with the changes made by the Instruction of the Bank of Russia of March 23, 2023 No. 6380-U (it is registered by the Ministry of Justice of the Russian Federation on April 24, 2023, registration No. 73130) (further - OFR) on symbol 48302 "Depreciation on assets in the form of right to use")".

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