On Oct. 13, RUS CB issued chart of account procedure amendments.
RUS CB published ord 7452-U amending reg 809-P on chart of accounts for credit institutions and procedure for its application.
Key Points
The ordinance establishes that the balance sheet and off-balance sheet accounts have been introduced to account for digital currencies and foreign digital instruments.
A new balance sheet is introduced for funds raised under housing savings agreements.
Effectiveness
The ord enters into force on Oct. 23, 2026, except for para 1.1.6 which is in force on Jan. 1, 2027.
