INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of March 26, 2026 No. 7316-U

About modification of separate regulations of the Bank of Russia concerning financial accounting of not credit financial credit institutions, bureau of credit histories, credit rating agencies

Based on part 6 of article 21 of the Federal Law of December 6, 2011 No. 402-FZ "About financial accounting" and Item 2 of article 2 of the Federal Law of July 23, 2025 No. 263-FZ "About introduction of amendments to articles 4 and 18 of the Federal law "About the Central Bank Russian Federation (Bank of Russia)" and article 21 of the Federal law "About Financial Accounting":

1. Bring the following changes in regulations of the Bank of Russia:

1.1. In the Instruction of the Bank of Russia of October 2, 2024 No. 6889-U "About procedure for reflection on accounts of financial accounting of reserves - estimative obligations and contingent obligations by not credit financial credit institutions, bureau of credit histories and credit rating agencies" <1>:

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<1> It is registered by the Ministry of Justice of the Russian Federation on November 7, 2024, registration No. 80057.

1.1.1. In Item 3:

footnote 2 to paragraph one to add with words ", of October 10, 2025 No. 7205-U (it is registered by the Ministry of Justice of the Russian Federation on November 17, 2025, registration No. 84192)";

state paragraph two in the following edition:

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