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, targeted 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.
Compared to the final Bank of Russia XBRL taxonomy (version 7.1), published on the Bank of Russia website on July 21, 2025, this version contains only targeted technical amendments to the professional securities market participants, trade organizers, and clearing organizations module. All other structural elements of the taxonomy remain unchanged.
The Bank of Russia's final XBRL taxonomy (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, management companies of investment funds, 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 Bank of Russia's final XBRL taxonomy (version 7.1) does not contain requirements for the accounting (financial) statements of non-credit financial institutions and entities providing professional services in the financial market, nor does it contain requirements for the supervisory reporting of credit bureaus. To submit supervisory reports from credit bureaus using the forms established in Bank of Russia Instruction No. 6267-U 13 , the Bank of Russia's final XBRL taxonomy (version 6.1) must be used.
1 Bank of Russia Instruction No. 7124-U dated 30.06.2025 "On the Forms, Deadlines, and Procedure for Compiling and Submitting Insurers' Reports 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 to the Bank of Russia Information and Documents Regarding Their Branches, Representative Offices, and Other Separate Subdivisions." 2 Bank of Russia Instruction No. 7010-U dated 13.03.2025 "On Amending Bank of Russia Instruction No. 6796-U dated 28.06.2024". 3 Bank of Russia Instruction No. 7119-U dated 30.06.2025 "On the Volume, Forms, Deadlines, and Procedure for Compiling and Submitting Reports to the Bank of Russia by Professional Securities Market Participants, Trade Organizers, and Clearing Organizations, as well as on the Procedure for Disclosing Information by Professional Securities Market Participants to the Bank of Russia on Persons Entrusted with Identification, Simplified Identification, and Updating Information on Clients, Client Representatives, Beneficiaries, and Beneficial Owners." 4 Bank of Russia Instruction No. 7024-U dated 31.03.2025 "On Amending Bank of Russia Instruction No. 6292-U dated 5 October 2022." 5 Bank of Russia Instruction dated 31.03.2025 No. 7023-U "On Amending Bank of Russia Instruction dated 27.09.2022 No. 6270-U". 6 Bank of Russia Instruction dated 31.03.2025 No. 7030-U "On the Contents of Credit Rating Agency Reports, Form, Terms and Procedure for Compiling and Submitting them to the Bank of Russia". 7 Bank of Russia Instruction dated 17.03.2025 No. 7011-U "On Amending Bank of Russia Instruction dated 28.06.2024 No. 6795-U". 8 Bank of Russia Instruction No. 7122-U dated 30.06.2025 "On the procedure and deadlines for preparing and submitting (providing) to the Bank of Russia reports by investment platform operators, financial platform operators, operators of information systems in which digital financial assets are issued, and digital financial asset exchange operators, the form of investment platform operators' reports and the composition of the information included therein, the composition and forms of financial platform operators' reports, 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, and digital financial asset exchange operators to the Bank of Russia information on persons entrusted with conducting identification, simplified identification, updating information on clients, client representatives, beneficiaries, and beneficial owners." 9 Bank of Russia Instruction No. 7112-U dated 30.06.2025 "On the Form, Procedure for Compiling, Deadlines and Procedure for Submitting Reports of Payment Acceptance Operators to the Bank of Russia, on the Procedure for Notifying the Bank of Russia of Information on Persons Entrusted by a Payment Acceptance Operator with Identification, Updating Information on Clients, Client Representatives, Beneficiaries and Beneficial Owners." 10 Bank of Russia Instruction No. 6744-U dated 10.06.2024 "On the Content, Forms, Procedure and Deadlines for Compiling and Submitting Reports of a Self-Regulatory Organization in the Financial Market to the Bank of Russia." 11 Bank of Russia Instruction No. 6789-U dated 28.06.2024 "On the Forms, Deadlines and Procedure for Compiling and Submitting Reports on Transactions with Funds of Certain Non-Credit Financial Institutions to the Bank of Russia." 12 Bank of Russia Instruction No. 5510-U dated 20 July 2020 "On the Procedure and Deadlines for Submitting Annual Consolidated Financial Statements to the Bank of Russia 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 No. 6267-U dated 27 September 2022 "On the Forms, Procedure, and Deadlines for Compiling and Submitting Credit History Bureau Reports to the Bank of Russia" (as amended by Bank of Russia Instruction No. 6769-U dated 25 June 2024 "On Amending Bank of Russia Instruction No. 6267-U dated 27 September 2022").
