INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of May 21, 2024 No. 6730-U

About recognition voided separate regulations of the Bank of Russia concerning financial accounting

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)", parts 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 April 26, 2024 No. PSD-11):

1. Recognize invalid:

subitems 1.12 - 1.15, 1.20, 1.21 Items 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, with the changes made by the Instruction of the Bank of Russia of March 22, 2018 No. 4747-U (it is registered by the Ministry of Justice of the Russian Federation on April 16, 2018, registration No. 50782).

subitems 1. 2, 1.7 - 1.9, 1.11 - 1.14, 1.18, 1.19, 1.21, 1.22 Items 1 of the Instruction of the Bank of Russia of August 17, 2020 No. 5533-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" <2>;

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<2> It is registered by the Ministry of Justice of the Russian Federation on October 8, 2020, registration No. 60303.

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