It is registered

Ministry of Justice

Russian Federation

On December 25, 2009 No. 15828

INSTRUCTION OF THE CENTRAL BANK OF RUSSIA

of November 25, 2009 No. 2346-U

About storage in credit institution in the electronic form of separate documents connected with registration of accounting, settlement and cash transactions under the organization of works on conducting financial accounting

(as amended on 03-07-2020)

According to the Federal Law of July 10, 2002 N 86-FZ "About the Central bank the Russian Federation (Bank of Russia)" (The Russian Federation Code, 2002, No. 28, Art. 2790; 2003, No. 2, Art. 157; No. 52, Art. 5032; 2004, No. 27, Art. 2711; No. 31, Art. 3233; 2005, No. 25, Art. 2426; No. 30, Art. 3101; 2006, No. 19, Art. 2061; No. 25, Art. 2648; 2007, No. 1, Art. 9; Art. 10; No. 10, Art. 1151; No. 18, Art. 2117; 2008, No. 42, Art. 4696; Art. 4699; No. 44, Art. 4982; No. 52, Art. 6229, Art. 6231; 2009, No. 1, Art. 25; No. 29, Art. 3629; No. 48, Art. 5731; 2010, No. 45, Art. 5756; 2011, No. 7, Art. 907; No. 27, Art. 3873; No. 43, Art. 5973; No. 48, Art. 6728; 2012, No. 50, Art. 6954; No. 53, Art. 7591, Art. 7607; 2013, No. 11, Art. 1076; No. 14, Art. 1649; No. 19, Art. 2329; No. 27, Art. 3438, Art. 3476, Art. 3477; No. 30, Art. 4084; No. 49, Art. 6336; No. 51, Art. 6695, Art. 6699; No. 52, Art. 6975; 2014, No. 19, Art. 2311, Art. 2317; No. 27, Art. 3634; No. 30, Art. 4219; No. 40, Art. 5318; No. 45, Art. 6154; No. 52, Art. 7543; 2015, No. 1, Art. 4, Art. 37; No. 27, Art. 3958, Art. 4001; No. 29, Art. 4348, Art. 4357; No. 41, Art. 5639; No. 48, Art. 6699; 2016, No. 1, Art. 23, Art. 46, Art. 50; No. 26, Art. 3891; No. 27, Art. 4225, Art. 4273, Art. 4295; 2017, No. 1, Art. 46; No. 14, Art. 1997, No. 18, Art. 2661, Art. 2669; No. 27, Art. 3950; No. 30, Art. 4456; No. 31, Art. 4830; No. 50, Art. 7562; 2018, No. 1, Art. 66; No. 9, Art. 1286; No. 11, Art. 1584, Art. 1588; No. 18, Art. 2557; No. 24, Art. 3400; No. 27, Art. 3950; No. 31, the Art. 4852) and 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 November 24, 2009 No. 23) the Bank of Russia establishes the following procedure for storage in credit institution in electronic form in the files placed on alienable machine data carriers with exception of possibility of change or loss of information which is earlier written down on them before the expiration of fixed term of storage, the separate documents connected with registration of accounting, settlement and cash transactions under the organization of works on conducting financial accounting.

Chapter 1. General provisions

1.1. The credit institution has the right to store the documents in electronic form specified in appendix 1 to this Instruction (further - DEV). Storage of the specified documents in electronic form is performed according to requirements of this Instruction. DEV are stored during the terms established according to rules of the organization of the state archiving, but at least five years (further - storage duration).

1.2. From the moment of forming of DEV its invariance and possibility of provision on paper on form and content, DEV operating at the time of creation shall be provided. For DEV identification of his originator shall be provided.

1.3. Responsibility for stores organization of accounting documents, bookkeeping registers and accounting records the head of credit institution according to the Federal Law of December 6, 2011 bears No. 402-FZ "About financial accounting" (The Russian Federation Code, 2011, No. 50, Art. 7344; 2013, No. 26, Art. 3207; No. 27, Art. 3477; No. 30, Art. 4084; No. 44, Art. 5631; No. 51, Art. 6677; No. 52, Art. 6990; 2014, No. 45, Art. 6154).

Chapter 2. Requirements to DEV stores organization in credit institution

2.1. DEV are subject to storage in the form of files on alienable machine carriers (further - storage unit, EH).

EH fund represents set of EH supplied with labels and inventories on EH.

When forming EH backup copies (at least one) shall be created and be supported in urgent condition them, and also registration of the actions connected with forming of EH and their backup copies shall be provided.

In credit institution there shall be nominated person (persons) responsible (responsible) for the organization and work of EH.

2.2. Record DEV on EH is made in the following terms:

forms synthetic and analytics (except personal accounts), sheets of the opened and closed accounts - at least once a month;

other documents for each operational day - no later than the working day following behind this operational day.

The placement of EH to EH fund is made after complete record EH, or after record DEV for the last operational day of year, or according to the decision of credit institution which is not contradicting these conditions.

2.3. Each EH shall be supplied with label on paper which is created in process of record DEV on EH and shall include:

the full (reduced) trade name of credit institution;

unique number EH;

the name (code) of division, the creating (created) EH;

EH storage duration;

the name DEV (according to appendix 1 to this Instruction);

date (period) of DEV;

date (dates) of record DEV on EH;

type of the files containing DEV;

the name and the version of the software for reproduction of DEV;

result of calculation hash function for all files which are written down on EH for each operational day realized according to requirements of the national standard of the Russian Federation GOST P 34.11-2012 "Information technology. Cryptographic information security. Hashing function", the Federal Agency for Technical Regulation and Metrology approved by the order of August 7, 2012 No. 216 of St "About approval of the national standard" (M., Federal State Unitary Enterprise Standartinform, 2013) which in case of seal for the purpose of visualization of all its symbols will be transformed to hexadecimal numeral system (further - value of function of hashing).

The credit institution has the right to reflect in label and other necessary information in her opinion.

Information containing on label shall be signed by sign manuals of the workers who performed record DEV on EH (creation of backup copy) with indication of their surnames, names, middle names (further - First name, middle initial, last name).

If different types of files, file type register in one EH, the name and the version of the software for reproduction of DEV are specified on label separately on each type of the file.

Forming and storage of label in electronic form with possibility of receipt of the copy on paper is allowed.

2.4. DEV prepared by software in format, ready for viewing, - TXT, DOC, RTF, PDF, TIFF, JPG, BMP, XLS, XML, DOCX, XLSX, HTML register in EH. Use of archivers - ZIP, ARJ, RAR, TAR is also possible.

2.5. 2.5. In case of storage of DEV on EH credit institutions shall provide:

the storage mode excluding loss, unauthorized mailing of DEV, destruction or misstatement of information;

working capacity and carrying out synchronous change of the used program technical means intended for reproduction, copying, rewriting of DEV, control of physical and technical condition of EH;

storage of the program technical means necessary for reproduction of DEV;

rewriting of DEV in cases of change of physical condition of EH;

rewriting of DEV in new formats in case of the transformation of the hardware-software circle excluding possibility of reproduction of DEV and also on new EH in case of deterioration in reproducibility of DEV with ensuring completeness and invariance of information containing in DEV.

2.6. On the EH supplied with labels and contributed to EH fund inventories which shall include are constituted:

type of the alienable machine carrier;

information containing on EH labels (including value of function of hashing);

First name, middle initial, last name and the sign manual of person which constituted the inventory;

First name, middle initial, last name and the sign manual of person which performed transfer of EH with the inventory in EH fund;

First name, middle initial, last name and the sign manual of the employee of credit institution who accepted EH for storage in EH fund.

Forming of the inventory in electronic form is possible. In this case during the whole storage duration of the inventory its invariance and possibility of receipt of the copy on paper, and also identifications of the originator and the employee of credit institution who accepted EH for storage in EH fund shall be provided.

2.7. In case of accomplishment on specifying of the chief accountant of credit institution of corrective accounting entries DEV containing personal account in day in which wrong record, with information on the memorial corrective order which makes correction (further - DEV about corrective records) is found is created. DEV about corrective records register in EH no later than the working day following behind operational day of accomplishment of corrective accounting entries.

2.8. The credit institution shall file in documents of day, in case (having sewed) with cash documents or to place on storage in electronic form of the certificate of quantity and total sums of source accounting documents created and which are stored in electronic form on each account which shall meet the requirements specified in appendix 2 to this Instruction.

The solution on method of forming and the placement on storage of such reference is accepted by credit institution.

2.9. In case of storage of EH the credit institution shall provide:

accounting of EH;

acceptance of EH in EH fund on storage;

search and provision of EH (provision of access for data reading with EH) on requests, including informing on availability of corrective records about DEV containing in the provided EH;

destruction of EH (removal of information with EH after fixed term of storage);

information security of EH;

safety of EH.

2.10. The organization and work with EH are performed according to this Instruction and the document (documents) approved (approved) by credit institution, determining rules of work with EH fund (further - Regulations). The regulations (Regulations) are developed taking into account provisions of this Instruction, information provided by appendix 3 to this Instruction shall be reflected in it.

2.11. Accounting of EH shall provide registration of the actions connected with forming, transfer, receipt, issue (provision of access for data reading with EH) and the procedure of destruction of EH (removal of information with EH after fixed term of storage).

2.12. For ensuring safety of EH, including in case of emergency situations, backup copies of EH shall be stored in the places territorially remote from storage locations of the main EH.

2.13. Rooms for storage of EH fund and their backup copies shall be equipped with the means of their safety providing the level of protection of EH is not lower than the level of protection applied by credit institution in case of archive document storage on paper.

2.14. The credit institution shall store EH at least the greatest of obligatory minimum storage durations of DEV containing in it. During EH storage duration the credit institution shall provide possibility of repeated forming (recovery) of EH and (or) their backup copies in case of failure (including at the same time).

In case of failure of EH the statement of loss of EH which is signed by the workers who determined the loss fact is drawn up and affirms according to the procedure, established by credit institution. When losing EH join in labels of repeatedly created EH and the corresponding inventories of EH:

details of the act of loss of EH;

values of function of hashing in case of their difference from earlier included values.

2.15. In case of destruction of EH (removal of information with EH after fixed term of storage) the statement of destruction of EH is drawn up (removal of information with EH after fixed term of storage).

2.16. For ensuring safety of EH fund verifications of presence of EH, carrying out engineering supervision of physical condition of EH and reproducibility of DEV shall be carried out (further - check of condition of EH).

2.17. Selective check of availability of EH shall be carried out at least once in five years and cover at least 15% of total quantity of EX. Continuous verification of presence of EH is carried out in the following cases:

when moving EH to other room;

after the events which caused complete or partial spoil of EH;

when changing person responsible for storage of EH fund;

by reorganization and liquidation of credit institution;

according to the solution of management of credit institution.

2.18. Verification of presence of EH in EH fund is performed by means of carrying out reconciliation of labels of EH with the inventories which are stored in EH fund.

2.19. The condition of EH is performed at least once a year and shall mention at least 10% of total quantity of EH in EH fund created for the period after the previous check. Check of condition of EH is performed by means of reconciliation of value of the function of hashing calculated on EH with the value reflected in label to EH.

2.20. Results of each check are drawn up by the inspection statement of availability (condition) of EH in EH fund which is signed by the workers performing and affirms according to the procedure, established by credit institution. In the inspection statement of availability (condition) of EH in EH fund unique numbers (the range of unique numbers) of the checked EH shall be specified. In case of loss of EH and (or) violation of their condition established facts shall be reflected in this act, and measures for their recovery according to Regulations shall be taken.

2.21. For the purpose of information security of EH the credit institution shall provide:

protection against unauthorized copying of EH, unauthorized access to EH and their backup copies;

protection against unauthorized replacement of EH and their backup copies.

Chapter 3. Final provisions

3.1. This Instruction is subject to official publication in "the Bulletin of the Bank of Russia" and becomes effective since January 1, 2010.

Chairman of the Central Bank of the Russian Federation

S. M. Ignatyev

Appendix 1

to the Instruction of the Central Bank of Russia of November 25, 2009 No. 2346-U

The list of documents which storage can be performed

№. of payment order	Names of documents
1	Forms synthetic and analytics:
1.1	Sheet of account balances of credit institution
1.2	Personal accounts
1.3	Report on financial results

2	The orders about money transfer which are initially constituted or arrived in electronic form

2.1 - 2.5	Are excluded
3	Memorial orders (memorial corrective orders)

4	Cash documents:

4.1	Cash receipt order 0402008

4.2	Cash payment order 0402009

5	Sheets of the opened and closed accounts
6	The cash journal on receipt
7	The cash journal on expense
8	The register of transactions with cash and checks
9	The register of transfers on acceptance of cash for implementation of transactions on transfer in the territory of the Russian Federation money according to the order of physical persons without opening of bank accounts

10	Excluded
11	The online magazines created when making transactions with use of the ATM and (or) electronic terminal, registers of payments on transactions with use of payment cards

12	The order on transfer of values

13	Currency cash order

14	Turnover sheet

15	Balance

16	Book of registration of open accounts

17	The certificate of quantity and total sums of source accounting documents created and which are stored in electronic form on each account

18	Source accounting documents

19	Cover of the folder of the stitched documents

20	Request for delivery, receipt of cash

21	Group of accounts of financial accounting for creation of the sheet of turnovers on reflection of events after reporting date

22	Group of accounts of financial accounting for creation of the summary sheet of turnovers on reflection of events after reporting date

Appendix 2

to the Instruction of the Central Bank of Russia of November 25, 2009 No. 2346-U "About storage in credit institution in the electronic form of separate documents connected with registration of accounting, settlement and cash transactions under the organization of works on conducting financial accounting"

Requirements to certificates of quantity and total sums of source accounting documents created and which are stored in electronic form on each account

1. In case of storage of DEV in having sewed documents of day, in case (having sewed) with cash documents the certificates of quantity and total sums of source accounting documents created and which are stored in electronic form on each account printed out on paper are located (further - certificates of DEV).

2. In case of storage of DEV following the results of operational day certificates of DEV in the form approved by credit institution shall be created and printed. At the same time separate certificates of DEV according to accounting and cash documents which storage is performed in electronic form are constituted.

3. The full (reduced) trade name of credit institution (the name of branch of credit institution), date of operational day, unique number (numbers) of EH containing (containing) the corresponding DEV, and the sign manual of the worker who created the reference and also the following information shall be reflected in the certificate of DEV according to accounting documents:

according to each debited balance sheet account in the increasing procedure for account numbers it is specified:

account number on the debit (number of personal account or the account of the second procedure is specified);