INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of June 27, 2023 No. 6467-U

About modification of the Instruction of the Bank of Russia of September 4, 2013 No. 3054-U "About procedure for creation by credit institutions of annual accounting (financial) accounts"

Based on 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)", parts one of article 43 of the Federal law "About Banks and Banking Activity" (in edition of the Federal Law of February 3, 1996 No. 17-FZ) 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 June 9, 2023 No. PSD-22):

1. Bring in the Instruction of the Bank of Russia of September 4, 2013 No. 3054-U "About procedure for creation by credit institutions of annual accounting (financial) accounts" <1> following of change:

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<1> It is registered by the Ministry of Justice of the Russian Federation on November 1, 2013, registration No. 30303, with the changes made by Instructions of the Bank of Russia of November 30, 2014 No. 3460-U (it is registered by the Ministry of Justice of the Russian Federation on December 16, 2014, registration No. 35196), of October 21, 2015 No. 3827-U (it is registered by the Ministry of Justice of the Russian Federation on November 3, 2015, registration No. 39599), of October 24, 2016 No. 4167-U (it is registered by the Ministry of Justice of the Russian Federation on November 11, 2016, registration No. 44307), of October 31, 2017 No. 4594-U (it is registered by the Ministry of Justice of the Russian Federation on November 22, 2017, registration No. 48976), of November 12, 2018 No. 4964-U (it is registered by the Ministry of Justice of the Russian Federation on November 28, 2018, registration No. 52825), of November 1, 2019 No. 5306-U (it is registered by the Ministry of Justice of the Russian Federation on December 4, 2019, registration No. 56686), of October 1, 2020 No. 5579-U (it is registered by the Ministry of Justice of the Russian Federation on October 30, 2020, registration No. 60687), of September 26, 2022 No. 6255-U (it is registered by the Ministry of Justice of the Russian Federation on October 25, 2022, registration No. 70691).

1.1. State Item 1.6 in the following edition:

"1.6. Basis for creation of annual accounts are:

balance of credit institution for the December 31 constituted according to group of accounts of financial accounting for creation of balance of credit institution on appendix form 6 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 - the Provision of the Bank of Russia No. 809-P);

the turnover sheet on accounts of credit institution for accounting year on appendix form 5 to appendix to the Provision of the Bank of Russia No. 809-P;

the report on financial results on appendix form 9 to appendix to the Provision of the Bank of Russia No. 809-P;

the summary sheet of turnovers on reflection of events after reporting date on appendix form 8 to appendix to the Provision of the Bank of Russia No. 809-P.

Discrepancies between the corresponding indicators of annual accounts and data of standard forms of synthetic accounting for accounting year taking into account turnovers on reflection of events after reporting date are not allowed.".

1.2. In Item 2.1:

in the paragraph the second subitem 2.1.1 of the word "9 parts I of appendix to the Provision No. 579-P" shall be replaced with words "7 parts I of appendix to the Provision of the Bank of Russia No. 809-P";

in subitems 2.1.3 and 2.1.4 of the word "Provision No. 579-P" shall be replaced with words "the Provision of the Bank of Russia No. 809-P";

state subitem 2.1.6 in the following edition:

"2.1.6. Charge and reflection in financial accounting according to the Provision of the Bank of Russia of November 24, 2022 No. 810-P "About procedure for reflection on accounts of financial accounting by credit institutions of the income, expenses and other comprehensive income" (it is registered by the Ministry of Justice of the Russian Federation on December 29, 2022, registration No. 71868) of the income and expenses relating to the period till January 1 of new year.";

in subitem 2.1.9 of the word "based on the statements received from divisions of the Bank of Russia" to exclude, words "accounts on accounting of required reserves (balance sheet) and calculations for required reserves (off-balance), including accounts on accounting of unpaid penalties" shall be replaced with words "the account on accounting of required reserves".

1.3. In Item 3.2:

in the paragraph the second subitem 3.2.5 of the word "10 to appendix to the Provision No. 579-P" shall be replaced with words "7 to appendix to the Provision of the Bank of Russia No. 809-P";

in paragraph one of subitem 3.2.6 of the word to "Provision No. 579-P" shall be replaced with words to "the Provision of the Bank of Russia No. 809-P".

1.4. In the paragraph the second Item 3.3 of the word to "Provision No. 579-P" shall be replaced with words to "the Provision of the Bank of Russia No. 809-P".

2. This Instruction is subject to official publication, becomes effective since January 1, 2024 and is applied since creation of annual accounting (financial) accounts for 2023.

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