INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of March 26, 2026 No. 7313-U

About modification of Items 2.6 and 3.6 of the Provision of the Bank of Russia of October 2, 2017 No. 604-P

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", articles 5 and 6 of the Federal law "About Banks and Banking Activity" (in edition of the Federal Law of February 3, 1996 No. 17-FZ) 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 March 20, 2026 No. PSD-8):

1. In the paragraph the second Item 2.6 and the paragraph the second Item 3.6 of the Provision of the Bank of Russia of October 2, 2017 No. 604-P "About procedure for reflection on accounts of financial accounting by credit institutions of transactions on attraction of money on bank deposit agreements (deposit), to credit agreements, transactions on release and repayment (payment) of bonds, bills of exchange, deposit and savings certificates" <1> words "on transactions with the subordinated credits (deposits, loans, bonded loans)" shall be replaced with words ", connected with recognition of interest expenses".

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