The final XBRL taxonomy of the Bank of Russia (version 7.1) dated 14.08.2025 in comparison with the final XBRL taxonomy of the Bank of Russia (version 7.0) contains adjustments to the control ratios of reporting indicators, specific architectural amendments to the modules of supervisory and statistical reporting of non-credit financial institutions, entities providing professional services in the financial market, and self-regulatory organizations in the financial market.
In comparison with the final XBRL taxonomy of the Bank of Russia (version 7.1), published on the website of the Bank of Russia on 21.07.2025, this version contains only specific technical amendments to the module of professional participants in the securities market, trade organizers, and clearing organizations. All other structural elements of the taxonomy remain unchanged.
The final XBRL taxonomy of the Bank of Russia (version 7.1) is intended to represent:
1. Supervisory and statistical reporting – from 01.01.2026:
1) insurers (subject to the entry into force of Bank of Russia Instruction No. 7124-U 1 );
2) non-state pension funds (Bank of Russia Instruction No. 7010-U 2 );
3) professional participants in the securities market, trade organizers, clearing organizations (subject to the entry into force of Bank of Russia Instruction No. 7119-U 3 );
4) joint-stock investment funds, investment fund management companies, mutual investment funds, non-state pension funds (Bank of Russia Instruction No. 7024-U 4 );
5) specialized depositories (Bank of Russia Instruction No. 7023-U 5 );
6) credit rating agencies (Bank of Russia Instruction No. 7030-U 6 );
7) insurance brokers (Bank of Russia Instruction No. 7011-U 7 );
8) operators of investment platforms, operators of financial platforms, operators of information systems in which digital financial assets are issued, operators of digital financial asset exchange (subject to the entry into force of Bank of Russia Instruction No. 7122-U 8 );
9) payment acceptance operators (subject to the entry into force of Bank of Russia Instruction No. 7112-U 9 );
10) self-regulatory organizations in the financial market (submission in accordance with the current Bank of Russia Instruction No. 6744-U 10 ).
2. Reporting on transactions with cash (submission in accordance with the current Bank of Russia Instruction No. 6789-U 11 ) – from 01.01.2026.
3. Annual consolidated financial statements (presentation in accordance with the current Bank of Russia Instruction No. 5510-U 12 ) – statements for 2026.
Please note that the final XBRL taxonomy of the Bank of Russia (version 7.1) does not contain requirements for accounting (financial) statements of non-credit financial institutions and persons providing professional services in the financial market, and does not contain requirements for supervisory reporting of credit history bureaus. To submit supervisory reporting of credit history bureaus according to the forms established in Bank of Russia Instruction No. 6267-U 13 , it is necessary to use the final XBRL taxonomy of the Bank of Russia (version 6.1).
1 Bank of Russia Instruction dated 30.06.2025 No. 7124-U "On the Forms, Deadlines, and Procedure for Compiling and Submitting Reports by Insurers to the Bank of Russia, on the Procedure for Insurers to Notify the Bank of Russia of Information on Persons Entrusted with Identification, Simplified Identification, Updating Information on Clients, Client Representatives, Beneficiaries, and Beneficial Owners, on the Procedure for Insurers to Notify the Bank of Russia of Information on the Publication of the Insurer's Annual Accounting (Financial) Statements, as well as on the Procedure and Deadlines for Insurers to Submit Information and Documents Regarding Their Branches, Representative Offices, and Other Separate Subdivisions." 2 Bank of Russia Instruction dated 13.03.2025 No. 7010-U "On Amending Bank of Russia Instruction dated 28 June 2024 No. 6796-U". 3 Bank of Russia Instruction dated 30.06.2025 No. 7119-U "On the Volume, Forms, Terms and Procedure for Compiling and Submitting to the Bank of Russia Reports of Professional Participants in the Securities Market, Trade Organizers and Clearing Organizations, as well as on the Procedure for Notifying the Bank of Russia by Professional Participants in the Securities Market of Information on Persons Entrusted with Identification, Simplified Identification, Updating Information on Clients, Client Representatives, Beneficiaries and Beneficial Owners." 4 Bank of Russia Instruction dated 31.03.2025 No. 7024-U "On Amending Bank of Russia Instruction dated 5 October 2022 No. 6292-U". 5 Bank of Russia Instruction dated 31.03.2025 No. 7023-U "On Amending Bank of Russia Instruction dated 27 September 2022 No. 6270-U". 6 Bank of Russia Instruction dated 31.03.2025 No. 7030-U "On the Contents of Credit Rating Agency Reporting, Form, Terms and Procedure for Its Preparation and Submission to the Bank of Russia". 7 Bank of Russia Instruction dated 17.03.2025 No. 7011-U "On Amending Bank of Russia Instruction dated 28 June 2024 No. 6795-U". 8 Bank of Russia Instruction dated 30.06.2025 No. 7122-U "On the procedure and deadlines for preparing and submitting (providing) to the Bank of Russia reports by investment platform operators, reporting by financial platform operators, operators of information systems in which digital financial assets are issued, and operators of digital financial asset exchange, the form of reports by investment platform operators and the composition of the information included therein, the composition and forms of reporting by financial platform operators, as well as on the procedure for reporting by investment platform operators, financial platform operators, operators of information systems in which digital financial assets are issued, operators of digital financial asset exchange to the Bank of Russia information on persons entrusted with carrying out identification, simplified identification, updating information on clients, client representatives, beneficiaries and beneficial owners." 9 Bank of Russia Instruction dated 30.06.2025 No. 7112-U "On the form, procedure for preparing, deadlines and procedure for submitting to the Bank of Russia reports of payment acceptance operators, on the procedure for notifying the Bank of Russia of information on persons entrusted by the payment acceptance operator with identifying, updating information on clients, client representatives, beneficiaries and beneficial owners". 10 Bank of Russia Instruction dated 10.06.2024 No. 6744-U "On the content, forms, procedure and deadlines for preparing and submitting to the Bank of Russia reports of a self-regulatory organization in the financial market". 11 Bank of Russia Instruction dated 28.06.2024 No. 6789-U "On the forms, deadlines and procedure for preparing and submitting to the Bank of Russia reports on transactions with funds of certain non-credit financial institutions". 12 Bank of Russia Instruction dated 20.07.2020 No. 5510-U "On the Procedure and Deadlines for Submitting to the Bank of Russia Annual Consolidated Financial Statements by Organizations Specified in Clauses 2–5 of Part 1 of Article 2 of Federal Law No. 208-FZ dated 27 July 2010 "On Consolidated Financial Statements". 13 Bank of Russia Instruction dated 27.09.2022 No. 6267-U "On the Forms, Procedure, and Deadlines for Compiling and Submitting to the Bank of Russia Reports of Credit History Bureaus" (taking into account the amendments introduced by Bank of Russia Instruction dated 25.06.2024 No. 6769-U "On Amendments to Bank of Russia Instruction dated 27 September 2022 No. 6267-U").
