FEDERAL LAW OF THE RUSSIAN FEDERATION

of April 9, 2026 No. 86-FZ

About modification of separate legal acts of the Russian Federation

Accepted by the State Duma on March 24, 2026

Approved by the Federation Council on April 1, 2026

Article 1

Bring in the Federal Law "About Banks and Banking Activity" (in edition of the Federal Law of February 3, 1996 No. 17-FZ) (Sheets of the Congress of People's Deputies of RSFSR and the Supreme Council of RSFSR, 1990, No. 27, Art. 357; Russian Federation Code, 1996, No. 6, Art. 492; 2013, No. 27, Art. 3438; No. 51, Art. 6699; 2014, No. 45, Art. 6144, 6154; 2016, No. 1, Art. 23; 2017, No. 18, Art. 2669; 2018, No. 1, Art. 66; No. 53, Art. 8440; 2024, No. 33, Art. 4971; 2025, No. 30, Art. 4408) following changes:

Shall be replaced with words 1) in part three of Article 4 of the word "with International accounting standards (further-IFRS)" "with the standards "IFRS Standards" (further - the IFRS standards)";

Shall be replaced with words 2) in item 4 of part of the seventeenth Article 8 of the word "with IFRS, others" "with the IFRS standards, with others";

10 parts two of Article 18.2 of the word "with IFRS, others" shall be replaced with words 3) in Item "with the IFRS standards, with others".

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