INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of June 28, 2024 No. 6779-U

About modification of Chapter 1 of the Instruction of the Bank of Russia of August 25, 2015 No. 3758-U

Based on Item 21 of Article 13. 2, Item 6 of Article 26, Articles 36, Item 1 of Article 41, subitem 1.1 of Item 2 of article 55 of the Federal Law of November 29, 2001 No. 156-FZ "About investment funds":

1. Bring in Chapter 1 of the Instruction of the Bank of Russia of August 25, 2015 No. 3758-U "About cost determination of net assets of investment funds, including about procedure of payments of annual average net assets value of mutual investment fund and net assets of the joint-stock investment fund, settlement cost of investment shares of mutual investment funds, property value transferred to payment of investment shares" <1> following of change:

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<1> It is registered by the Ministry of Justice of the Russian Federation on October 8, 2015, registration No. 39234, with the changes made by Instructions of the Bank of Russia of December 12, 2016 No. 4233-U (it is registered by the Ministry of Justice of the Russian Federation on January 13, 2017, registration No. 45188), of April 20, 2020 No. 5447-U (it is registered by the Ministry of Justice of the Russian Federation on May 26, 2020, registration No. 58470).

1.1. State Item 1.3 in the following edition:

"1.3. The asset cost and size of obligations are determined at fair value according to the International accounting standard (IFRS) 13 "Assessment of fair value" <1> with observance of requirements of this Instruction, except as specified cost determinations of assets by the cost other than fair value, according to paragraphs the second - the fifth this Item.

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