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It is registered

Ministry of Justice

Russian Federation

On July 10, 2023 No. 74181

INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of June 6, 2023 No. 6438-U

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

Based on Article 54 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 6 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", parts 2 of article 11 of the Federal Law of December 10, 2003 No. 173-FZ "About currency control and currency exchange control" 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 May 22, 2023 No. PSD-18):

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

1.1. In the Instruction of the Bank of Russia of July 16, 2010 No. 2481-U "About procedure for maintaining and execution of the cash journal by credit institutions on receipt 0401704 and the cash journal on expense 0401705" <1>:

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<1> It is registered by the Ministry of Justice of the Russian Federation on August 16, 2010, registration No. 18166, with the changes made by Instructions of the Bank of Russia of December 10, 2012 No. 2930-U (it is registered by the Ministry of Justice of the Russian Federation on December 21, 2012, registration No. 26242), of September 28, 2020 No. 5567-U (it is registered by the Ministry of Justice of the Russian Federation on October 30, 2020, registration No. 60688), of June 21, 2021 No. 5821-U (it is registered by the Ministry of Justice of the Russian Federation on July 22, 2021, registration No. 64347).

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