of December 14, 2017 No. 1548
About modification of Item 2 of the Regulations on accounting, assessment and the order the property turned into property of the state
The government of the Russian Federation decides:
1. The subitem "d" of Item 2 of the Regulations on accounting, assessment and the order the property turned into property of the state approved by the order of the Government of the Russian Federation of May 29, 2003 No. 311 "About accounting treatment, estimates and orders the property turned into property of the state" (The Russian Federation Code, 2003, No. 22, Art. 2171; 2006, No. 14, Art. 1541; 2007, No. 27, Art. 3291; 2012, No. 14, Art. 1656; 2016, No. 8, of the Art. 1126) to state in the following edition:
"e) money on bank accounts and in bank deposits in monetary units of the Russian Federation, foreign states and the international monetary units, bank notes in the form of banknotes and coins of the Central bank of the Russian Federation which are in circulation and being legal means of cash payment in the territory of the Russian Federation, means from sale of bank notes in the form of banknotes, treasury notes, coins which are in circulation and which are legal means of cash payment in the territory of the corresponding foreign state (group of the foreign states) and also withdrawn or withdrawn from circulation, but which are subject to exchange of the specified bank notes which in the procedure established by the Ministry of Finance of the Russian Federation are listed:
in currency of the Russian Federation - into the accounts opened for the relevant territorial authorities of the Federal Treasury, intended for accounting of receipts and their distribution between budgets of budget system of the Russian Federation according to the budget legislation of the Russian Federation;
in foreign currency - into the accounts opened for the relevant territorial authority of the Federal Treasury for accounting of means of the federal budget in foreign currency (in currency of such accounts).".
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The document ceased to be valid since October 2, 2019 according to the Order of the Government of the Russian Federation of September 23, 2019 No. 1238