INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of March 26, 2026 No. 7315-U

About additional requirements to contents of the decision on release of digital financial assets

This Instruction based on part 3 of article 3 of the Federal Law of July 31, 2020 No. 259-FZ "About digital financial assets, digital currency and about modification of separate legal acts of the Russian Federation" establishes additional to No. 259-FZ provided by part 1 of article 3 of the Federal Law of July 31, 2020 "About digital financial assets, digital currency and about modification of separate legal acts of the Russian Federation" requirements to contents of the decision on release of digital financial assets.

1. The decision on release of digital financial assets in addition to No. 259-FZ provided by part 1 of article 3 of the Federal Law of July 31, 2020 "About digital financial assets, digital currency and about modification of separate legal acts of the Russian Federation" to requirements to contents of the decision on release of digital financial assets shall contain the following information:

1.1. Regarding the information about person issuing digital financial assets:

1.1.1. For the legal entity (except for credit institutions) and the individual entrepreneur:

information containing in annual accounting (financial) accounts (in the presence) and in audit opinion about it if concerning it audit is booked or it is subject to statutory audit, in three last complete accounting years or for each complete accounting year (if person performs activities less than three years);

information containing in intermediate accounting (financial) records (in the presence) for the last complete accounting period consisting of three, six or nine months and in audit opinion about it if concerning it audit is booked;

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