INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of September 2, 2024 No. 6832-U

About modification of the Instruction of the Bank of Russia of September 4, 2013 No. 3054-U

Based on part 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), parts 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)", article 2 of the Federal Law of July 24, 2023 No. 340-FZ "About modification of separate legal acts of the Russian Federation" 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 August 26, 2024 No. PSD-25):

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:

--------------------------------

<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), of June 27, 2023 No. 6467-U (it is registered by the Ministry of Justice of the Russian Federation on July 28, 2023, registration No. 74509).

1.1. The paragraph one of Item 1.5 to state in the following edition:

"1.5. Annual accounts the reporting forms established by appendix 1 to the Instruction of the Bank of Russia of April 10, 2023 No. 6406-U "About forms, terms, procedure for creation and submission of the reporting of credit institutions (banking groups) to the Central bank of the Russian Federation, and also of the list of information on activities of credit institutions (banking groups)" are included (it is registered by the Ministry of Justice of the Russian Federation on August 16, 2023, registration No. 74823) with the changes made by Instructions of the Bank of Russia of December 8, 2023 No. 6621-U (it is registered by the Ministry of Justice of the Russian Federation on January 22, 2024, registration No. 76927), of March 12, 2024 No. 6688-U (it is registered by the Ministry of Justice of the Russian Federation on May 29, 2024, registration No. 78345), and information.".

1.2. The first offer of subitem 2.1.9 of Item 2.1 to add with words ", remaining balance of digital rubles on the accounts on accounting of digital ruble of credit institutions with account balances on accounting of digital ruble opened in the Bank of Russia".

1.3. The first offer of paragraph one of subitem 3.2.3 of Item 3.2 to add with words ", No. 10638 "Positive revaluation of the digital financial assets estimated at fair value through other comprehensive income", No. 10639 "Negative revaluation of the digital financial assets estimated at fair value through other comprehensive income", No. 10640 "Reserves on possible losses on digital financial assets", No. 10641 "Adjustment of reserves on possible losses on digital financial assets", No. 10642 "Adjustment of reserves on possible losses on digital financial assets".

2. This Instruction is subject to official publication, becomes effective since January 1, 2025 and is applied since creation of annual accounting (financial) accounts for 2024.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info