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Ministry of Justice

Russian Federation

On September 30, 2015 No. 39076

INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of September 2, 2015 No. 3772-U

About procedure and terms of maintaining Forex dealer of accounting of the signed agreements and transactions made in connection with their execution

This Instruction according to Item 16 of Article 4. 1, item 4 of article 42 of the Federal Law of April 22, 1996 No. 39-FZ "About the security market" (The Russian Federation Code, 1996, No. 17, Art. 1918; 2001, No. 33, Art. 3424; 2002, No. 52, Art. 5141; 2004, No. 27, Art. 2711; No. 31, Art. 3225; 2005, No. 11, Art. 900; No. 25, Art. 2426; 2006, No. 1, Art. 5; No. 2, Art. 172; No. 17, Art. 1780; No. 31, Art. 3437; No. 43, Art. 4412; 2007, No. 1, Art. 45; No. 18, Art. 2117; No. 22, Art. 2563; No. 41, Art. 4845; No. 50, Art. 6247; 2008, No. 52, Art. 6221; 2009, No. 1, Art. 28; No. 18, Art. 2154; No. 23, Art. 2770; No. 29, Art. 3642; No. 48, Art. 5731; No. 52, Art. 6428; 2010, No. 17, Art. 1988; No. 31, Art. 4193; No. 41, Art. 5193; 2011, No. 7, Art. 905; No. 23, Art. 3262; No. 27, Art. 3880; No. 29, Art. 4291; No. 48, Art. 6728; No. 49, Art. 7040; No. 50, Art. 7357; 2012, No. 25, Art. 3269; No. 31, Art. 4334; No. 53, Art. 7607; 2013, No. 26, Art. 3207; No. 30, Art. 4043, Art. 4082, Art. 4084; No. 51, Art. 6699; No. 52, Art. 6985; 2014, No. 30, Art. 4219; 2015, No. 1, Art. 13; No. 14, Art. 2022; No. 27, Art. 4001; No. 29, the Art. 4348, the Art. 4349) (further - the Federal Law "About the Security Market") and the Federal Law of July 10, 2002 No. 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. 45, Art. 6154; No. 52, Art. 7543; 2015, No. 1, Art. 4, Art. 37; No. 27, Art. 3958, Art. 4001; No. 29, of the Art. 4348) establishes procedure and terms of maintaining Forex dealer of accounting of the signed agreements specified in Item 1 of article 4.1 of the Federal law "About the Security Market", and the transactions made in connection with their execution.

Chapter 1. General provisions

1.1. Requirements of this Instruction do not extend much conducting financial accounting, creation and submission of accounting (financial) records Forex dealers.

1.2. Forex dealers shall record the signed agreements specified in Item 1 of article 4.1 of the Federal law "About the Security Market", and the transactions made in connection with their execution (further - internal accounting Forex dealer), according to requirements of this Instruction.

1.3. Conducting internal accounting Forex dealer is performed in the form of the electronic database by the ordered, continuous, continuous, complete and documentary collection, generalization and reflection of information on the agreements and transactions made in connection with their execution signed Forex dealer. Forex dealer shall perform in chronological procedure recording (entering into log files) of any changes in internal accounting Forex dealer.

1.4. Internal accounting Forex dealer shall reflect information necessary for implementation of functions Forex dealer, including documents (changes and amendments to them) and the data concerning partners Forex dealer (the physical persons who are not individual entrepreneurs, and the brokers or managing directors acting at the expense of the physical persons who are not individual entrepreneurs) allowing to identify partners, information on the quotations directed by partners requests, the framework and separate agreements Forex dealer exposed Forex dealer on the money transferred Forex dealer, financial results of the signed agreements on the transactions made with money on the revealed violations (discrepancies) in internal accounting Forex dealer on the nominal account (nominal accounts) and bank (banks) in which, (which) storage of money of partners is performed.

1.5. Internal accounting Forex dealer shall provide possibility of group, aggregation of data and selection of necessary information, including on the following criteria: to partners Forex dealer, to the framework agreements, agreements specified in Item 1 of article 4.1 of the Federal law "About the Security Market", to foreign currencies and (or) currency pairs concerning which Forex dealer on the basis and in pursuance of the framework agreement separate contracts, to transactions (transaction types), date and time of the conclusion of separate agreements, the number of the signed separate agreements and amount of obligations under the signed separate agreements are signed.

1.6. Internal accounting Forex dealer shall cover all stages constituting process of the conclusion, change, execution, the termination, including termination of separate agreements and making of transactions in connection with their execution including drawing of the quotation, application, calculation of the amount of the providing provided by the partner, obligations assumed by the partner, the financial result received by the partner, directing on making of transactions on the nominal account Forex dealer in connection with settlings with partners.

Chapter 2. Requirements to the organization of conducting internal accounting Forex dealer

2.1. The organization of conducting internal accounting Forex dealer shall conform to the following requirements.

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