INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of June 22, 2026 No. 7372-U

About modification of Items 3 and 5 of the Instruction of the Bank of Russia of March 23, 2023 No. 6379-U

Based on part 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)", 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 June 10, 2026 No. PSD-16):

1. Bring in the Instruction of the Bank of Russia of March 23, 2023 No. 6379-U "About procedure for reflection on accounts of financial accounting by credit institutions of separate assets and liabilities in foreign currency in the conditions of action of measures of restrictive nature" <1> following of change:

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<1> It is registered by the Ministry of Justice of the Russian Federation on April 24, 2023, registration No. 73131.

1.1. To add subitem 3.4 of Item 3 with words "including in case date of their recognition by credit institution the non-refundable blocked assets does not match with date of their blocking".

1.2. In Item 5 of the word", 3 presents of the Instruction provided by subitems 3.1 and 3.2 of Item," to exclude.

2. This Instruction is subject to official publication and becomes effective since January 1, 2027.

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