There is established the procedure for drawing up and making out a memorial ship
The Direction of the Bank of Russia N 2161-U of December 29,
2008 (document is in Russian) determines that a memorial
ship shall be made out for drawing up book-entry records in
cases when the form of primary accounting document includes
no requisites (fields) for specification of accounts, credit
or debit is putted to which records , and its use as calculation
document is nit permitted.
The Procedure for making out
a memorial ship provides the possibility of its making out on
paper and in the electronic form, its formation by means of
soft ware.
The Direction establishes the specific features for drawing
up of the ship and filing of fields with primary accounting
documents data. The Form is established in
the Annex 1.
The Direction shall putt into effect from January 1, 2010,
at that credit institutions have the right to use it before
its enforcement, if it is provided by their internal documents.
