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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 financial accounting

(as amended on 19-05-2020)

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 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 stores organization of DEV 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 premises of EH in EH fund are 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;

storage duration of EH;

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 implemented 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;

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