Bank of Russia XBRL Taxonomy for Presentation of Information on Requests Version 6.1.0.6 (for insurers)
The XBRL taxonomy of the Bank of Russia for the presentation of information on requests (version 6.1.0.6) is intended for use by insurers for the purpose of sending information to the Bank of Russia on interperiod reporting dates, i.e. reporting dates other than 31.01, 28.02, 31.03, 30.04, 31.05, 30.06, 31.07, 31.08, 30.09, 31.10, 30.11, 31.12, starting from the reporting date of 01.09.2025, according to reporting form 0420150 "General information about the insurer" (section 1 and section 7), reporting form 0420154 "Report on the assets and liabilities of the insurer" (sections
The XBRL Taxonomy of the Bank of Russia for Submitting Information on Request (version 6.1.0.2 with Adjusted Control Ratios) (hereinafter referred to as the taxonomy of version 6.1.0.2) and the Procedure for Compiling Forms Submitted on Request with Respect to Life Insurance Contracts Related to Accounting Groups
The XBRL Taxonomy of the Bank of Russia for Submitting Information on Request (version 6.1.0.1) (hereinafter referred to as the taxonomy of version 6.1.0.1) and the Procedure and Timeframes for Compiling and Submitting Information "Information on Blocked Securities Recorded by the Depository in Depo Accounts and Other Accounts, as well as Those Belonging to the Reporting Organization" are posted for professional participants in the securities market licensed to carry out depository activities, for the purpose of further submitting information to the Bank of Russia upon request of the Bank of Russia. The taxonomy of version 6.1.0.1 will come into effect with the reports for January 2025.
The XBRL taxonomy of the Bank of Russia for the presentation of information on request (version 5.2.0.7) is intended for the presentation of information by management companies of investment funds, mutual investment funds and non-state pension funds in accordance with the Procedure and deadlines for compiling information on the number of owners of investment units of a mutual investment fund and the number of investment units owned by them, recorded in individual investment accounts, starting with reports for the second quarter of 2024 at the request of the Bank of Russia.
The XBRL taxonomy of the Bank of Russia for the presentation of information upon request (version 5.2.0.5) is intended for the presentation of information by non-state pension funds in accordance with the Procedure and deadlines for preparing reports on form 0420253 "Operational report on the activities of a non-state pension fund", starting with reports for January 2024 upon request of the Bank of Russia.
The XBRL taxonomy of the Bank of Russia for the presentation of information on request (version 5.2.0.4) (hereinafter referred to as the taxonomy (version 5.2.0.4)) is intended for use by credit bureaus, insurers and professional participants in the securities market for the purpose of sending to the Bank of Russia the following information submitted at the request of the Bank of Russia:
- Submission of information from credit history bureaus to the Bank of Russia in accordance with the Procedure for the preparation and submission of information from credit history bureaus to the Bank of Russia upon request in the form “Information on agreements concluded by credit history bureaus with organizations supervised by the Bank of Russia on the implementation of their actions on behalf of and at the expense of credit history bureaus”.
- Submission of information by insurers to the Bank of Russia starting from the reporting date of 02.10.2023 (for interperiod reporting dates, i.e. reporting dates other than 31.01, 28.02, 31.03, 30.04, 31.05, 30.06, 31.07, 31.08, 30.09, 31.10, 30.11, 31.12).
- Submission of information by professional participants in the securities market to the Bank of Russia in accordance with the Procedure for preparing reports in form 0420458 “Information on margin trading of brokerage clients”.
Accompanying documents
Methodological recommendations
The XBRL taxonomy of the Bank of Russia for the presentation of information upon request (version 5.2.0.3) is intended for collecting information from the register of insurance agents and insurance brokers starting from the reporting date of 30.06.2023 upon request of the Bank of Russia (in accordance with the Procedure for the preparation and submission of information from insurance organizations to the Bank of Russia upon request).
Version 5.2.0.2 of the Bank of Russia XBRL taxonomy for the presentation of information upon request (with adjusted control ratios) (hereinafter referred to as taxonomy version 5.2.0.2 (with adjusted control ratios)) is intended for the presentation to the Bank of Russia of information on the calculation of the capital adequacy ratio of professional participants licensed to carry out dealer, brokerage, forex dealer activities, as well as professional participants licensed to carry out securities management activities and who do not have a management company license, starting from the reporting date of 31.12.2024 upon request of the Bank of Russia (in accordance with the Procedure for the preparation of information on the calculation of the capital adequacy ratio).
Taxonomy version 5.2.0.2 (with adjusted control ratios) differs from the updated version of the Bank of Russia XBRL taxonomy for the presentation of information on requests (version 5.2.0.2), published on 30.06.2023, only in the formula link base, which contains an extended list of control ratios, as well as adjusted control ratios. In this regard, before sending reports to the Bank of Russia prepared according to taxonomy 5.2.0.2 as of 31.12.2024 and later, it is recommended to check the reports using the updated version of the taxonomy.
The XBRL taxonomy of the Bank of Russia for the presentation of information on requests (version 4.3.0.3) (hereinafter referred to as the taxonomy of version 4.3.0.3) is intended for the presentation to the Bank of Russia of information on persons who have been instructed by a non-credit financial institution to carry out identification, simplified identification, update information on clients, representatives of clients, beneficiaries, and beneficial owners.
Taxonomy version 4.3.0.3 in accordance with the information message " On the procedure for notifying the Bank of Russia of information on persons who have been instructed by a non-credit financial institution to carry out identification or simplified identification, as well as updating information on clients, client representatives, beneficiaries, and beneficial owners " should be used starting from 01.10.2022:
- professional participants in the securities market (with the exception of professional participants in the securities market who carry out activities exclusively in the field of investment consulting);
- management companies of investment funds, mutual investment funds and non-state pension funds;
- insurance organizations (with the exception of medical insurance organizations operating exclusively in the field of compulsory medical insurance);
- operators of investment platforms;
- operators of financial platforms.
In pursuance of the provisions of the Bank of Russia Instruction dated 29.06.2022 No.
6184-U "On the procedure for reporting by certain non-credit financial institutions 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" taxonomy version 4.3.0.3 should be used starting from 01.10.2022: - operators of information systems in which digital financial assets are issued;
- digital financial asset exchange operators;
- foreign insurance organizations;
- insurance brokers;
- mutual insurance societies;
- non-state pension funds.
The specified non-credit financial institutions (except for foreign insurance organizations) use taxonomy version 4.3.0.3 until the date of transition to the Bank of Russia XBRL taxonomy version 5.2 (updated version from 23.12.2022).
Foreign insurance organizations use taxonomy version 4.3.0.3 until 12/31/2024 inclusive.
Preliminary version 5.2.0.9 of the Bank of Russia XBRL taxonomy for the presentation of information on requests (with adjusted control ratios) (hereinafter referred to as the preliminary taxonomy (version 5.2.0.9) with adjusted control ratios) in comparison with version 5.2.0.9 of the Bank of Russia XBRL taxonomy published on the Bank of Russia website on 27.05.2024, contains an expanded list of control ratios. Other components of the taxonomy remained unchanged.
Detailed information on the changes that have been made to the control ratios is provided in Appendix 3 of the guidelines for this version of the taxonomy.
The preliminary taxonomy (version 5.2.0.9) with adjusted control ratios and the "Procedure for drawing up forms submitted upon request in relation to life insurance contracts related to accounting groups
Suggestions and comments on the preliminary taxonomy (version 5.2.0.9) with adjusted control ratios and the Procedure should be sent to the e-mail address [email protected] . The subject line of the email should include: "Preliminary taxonomy (version 5.2.0.9) with adjusted control ratios (life insurance companies)". The deadline for collecting comments is 16.08.2024.
The updated version of the Bank of Russia's XBRL taxonomy for the presentation of information upon request (version 5.2.0.2) (hereinafter referred to as taxonomy 5.2.0.2) is intended for the presentation to the Bank of Russia of information on the calculation of the capital adequacy ratio of professional participants licensed to carry out dealer, brokerage, forex dealer activities, as well as professional participants licensed to carry out securities management activities and who do not have a management company license, starting from the reporting date of 30.06.2023 upon request of the Bank of Russia (in accordance with the Procedure for the preparation of information on the calculation of the capital adequacy ratio).
The updated version of taxonomy 5.2.0.2 differs from the XBRL taxonomy of the Bank of Russia on requests (version 5.2.0.2) , published on 16.12.2022, only in the formula link base, which contains the adjusted control ratios. In this regard, before sending reports to the Bank of Russia prepared according to taxonomy 5.2.0.2 as of 30.06.2023 and later, it is recommended to check the reports using the updated version of the taxonomy.
On November 23, 2023, a revised Procedure for preparing information on calculating the capital adequacy ratio was posted, the provisions of which professional participants should be guided by starting from the reporting date of December 31, 2023.
The preliminary version of the Bank of Russia XBRL taxonomy for the presentation of information on request (version 5.2.0.9) (hereinafter referred to as the preliminary taxonomy (version 5.2.0.9)) and the "Procedure for drawing up forms submitted upon request in relation to life insurance contracts related to accounting groups
Suggestions and comments on the preliminary taxonomy (version 5.2.0.9) and the Procedure should be sent to the e-mail address [email protected] . The subject line of the email should include: "Preliminary taxonomy (version 5.2.0.9) (life insurance companies)". The deadline for collecting comments is 16.08.2024.
The preliminary version of the taxonomy for the presentation of information on requests (version 5.2.0.4) (hereinafter referred to as the preliminary taxonomy (version 5.2.0.4)) is posted for review by credit history bureaus, insurers and professional participants in the securities market for the purpose of further submission to the Bank of Russia of the following information, submitted at the request of the Bank of Russia :
- Submission of information from credit history bureaus to the Bank of Russia in accordance with the Procedure for the preparation and submission of information from credit history bureaus to the Bank of Russia upon request in the form “Information on agreements concluded by credit history bureaus with organizations supervised by the Bank of Russia on the implementation of their actions on behalf of and at the expense of credit history bureaus”.
- Submission of information by insurers to the Bank of Russia starting from the reporting date of 02.10.2023 (for interperiod reporting dates, i.e. reporting dates other than 31.01, 28.02, 31.03, 30.04, 31.05, 30.06, 31.07, 31.08, 30.09, 31.10, 30.11, 31.12).
- Submission of information by professional participants in the securities market to the Bank of Russia in accordance with the Procedure for preparing reports in form 0420458 “Information on margin trading of brokerage clients”.
Accompanying documents
Methodological recommendations
The preliminary version of the XBRL taxonomy of the Bank of Russia for the presentation of information on requests (version 5.2.0.1) (for the purposes of collecting information on the calculation of the capital adequacy ratio of the SSC) (hereinafter referred to as the preliminary taxonomy (version 5.2.0.1)) and the Procedure for preparing information on the calculation of the capital adequacy ratio (hereinafter referred to as the Procedure) are posted for the purpose of familiarization of professional participants who have licenses to carry out dealer, brokerage, forex dealer activities, as well as for the purpose of familiarization of professional participants who have a license to carry out securities management activities and do not have a management company license.
Information on the collection of proposals and comments on the preliminary taxonomy (version 5.2.0.1) and the Procedure will be additionally communicated through the Personal Account of the information exchange participant. The end date for collecting comments is 08.11.2022 .
The taxonomy for the presentation of information on request (version 4.3.0.2) is intended for the presentation to the Bank of Russia of information submitted on request of the Bank of Russia , and is to be used when sending the following information to the Bank of Russia:
- Submission of information from credit history bureaus to the Bank of Russia starting from the reporting date
2022-06-30 (in accordance with the Procedure for the preparation and submission of information from credit history bureaus to the Bank of Russia upon request ). - Submission of information by insurers to the Bank of Russia starting from the reporting date
2022-07-01 (for interperiod reporting dates, i.e. reporting dates other than 31.01, 28.02, 31.03, 30.04, 31.05, 30.06, 31.07, 31.08, 30.09, 31.10, 30.11, 31.12).
Please note that for the purposes of submitting supervisory reports and accounting (financial) reports of credit history bureaus to the Bank of Russia (in accordance with Bank of Russia Instruction No.
For the purposes of submitting to the Bank of Russia supervisory and statistical reporting of insurers (in accordance with the instructions of the Bank of Russia dated 03.02.2021 No.
For the purposes of submitting to the Bank of Russia, the financial (financial) reporting of insurers should continue to use the final taxonomy of the XBRL Bank of Russia (version 4.3) , published on the official website of the Bank of Russia.
Accompanying documents for the module
Methodological recommendations
Responsible structural unit: the Department of Data, Projects and Processes
Last page update: 02.06.2025
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