Taxonomy for the presentation of information on requests (version 7.1.0.1 for operators, insurance organizations and the PURC) Methodological recommendations (NO PURC)

The Bank of Russia's preliminary XBRL taxonomy for the presentation of information on requests, version 7.1.0.1 (hereinafter referred to as the preliminary taxonomy on requests, version 7.1.0.1) is published for the information of operators , insurance organizations, and professional participants in the securities market licensed to carry out dealer, brokerage, and forex dealer activities, as well as professional participants in the securities market licensed to carry out securities management activities and not licensed as a management company.

Suggestions and comments regarding the preliminary taxonomy for version 7.1.0.1 queries and the compilation procedures for each market should be sent to [email protected] . The subject line should include: "Preliminary taxonomy for version 7.1.0.1 queries (operator/insurance organization/CBR (specify one option))." The comment collection deadline is August 20, 2025.

Version 5.2.0.2 of the XBRL taxonomy of the Bank of Russia for the presentation of information on request (with adjusted control ratios) (hereinafter referred to as taxonomy version 5.2.0.2 (with adjusted control ratios)) is intended for the submission 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 at the 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's XBRL taxonomy for the presentation of query information (version 5.2.0.2), published on June 30, 2023, solely in its formula linkbase, which contains an expanded list of control ratios, as well as adjusted control ratios. Therefore, before submitting reports prepared using taxonomy 5.2.0.2 as of December 31, 2024, or later, to the Bank of Russia, it is recommended to validate them 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, and 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 entrusted by a non-credit financial institution to conduct identification or simplified identification, as well as updating information on clients, client representatives, beneficiaries, and beneficial owners " should be used starting from October 1, 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 No. 6184-U dated 29.06.2022 "On the procedure for certain non-credit financial institutions to notify the Bank of Russia of information on persons entrusted with conducting 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 31.12.2024 inclusive.

Preliminary version 5.2.0.9 of the Bank of Russia's XBRL taxonomy for the presentation of information on queries (with adjusted control ratios) (hereinafter referred to as the preliminary taxonomy (version 5.2.0.9) with adjusted control ratios) contains an expanded list of control ratios compared to version 5.2.0.9 of the Bank of Russia's XBRL taxonomy, published on the Bank of Russia website on May 27, 2024. Other components of the taxonomy remain unchanged.

Detailed information on the changes 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 compiling forms submitted upon request in relation to life insurance contracts related to accounting groups 18-21 in accordance with Bank of Russia Regulation No. 781-P dated 16.11.2021 "On requirements for the financial stability and solvency of insurers" (hereinafter referred to as the Procedure) are posted for the information of insurance organizations providing life insurance, as well as for the purpose of preparing and verifying data that will be sent to the Bank of Russia as part of the pilot collection .

Suggestions and comments regarding the preliminary taxonomy (version 5.2.0.9) with adjusted control ratios and the Procedure should be sent to [email protected] . The subject line should include: "Preliminary taxonomy (version 5.2.0.9) with adjusted control ratios (life insurance companies)." The comment collection deadline is August 16, 2024.

The updated version of the Bank of Russia's XBRL taxonomy for presenting information upon request (version 5.2.0.2) (hereinafter referred to as taxonomy 5.2.0.2) is intended for presenting to the Bank of Russia 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 at the request of the Bank of Russia (in accordance with the Procedure for preparing information on the calculation of the capital adequacy ratio).

The updated version of taxonomy 5.2.0.2 differs from the Bank of Russia's XBRL taxonomy for queries (version 5.2.0.2) , published on December 16, 2022, solely in its formula linkbase, which contains adjusted control ratios. Therefore, before submitting reports prepared using taxonomy 5.2.0.2 as of June 30, 2023, or later, to the Bank of Russia, it is recommended to validate them using the updated version of the taxonomy.

On November 23, 2023, a revised Procedure for preparing information on calculating the capital adequacy ratio was published, 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 compiling forms submitted upon request with respect to life insurance contracts related to accounting groups 18-21 in accordance with Bank of Russia Regulation No. 781-P dated 16.11.2021 "On requirements for the financial stability and solvency of insurers" (hereinafter referred to as the Procedure) have been posted for informational purposes for insurance companies providing life insurance, as well as for the purpose of conducting a pilot collection . Information on the pilot collection according to the preliminary taxonomy (version 5.2.0.9) will be communicated to insurance companies providing life insurance additionally.

Suggestions and comments regarding the preliminary taxonomy (version 5.2.0.9) and the Procedure should be sent to [email protected] . The subject line should include: "Preliminary taxonomy (version 5.2.0.9) (life insurance companies)." The comment collection deadline is August 16, 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 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 :

1. Представление информации бюро кредитных историй в Банк России в соответствии с Порядком подготовки и представления информации бюро кредитных историй в Банк России по запросу по форме​ «Сведения о заключенных бюро кредитных историй договорах с поднадзорными Банку России организациями об осуществлении ими действий от имени и за счет бюро кредитных историй».
2. Представление информации страховщиками в Банк России начиная с отчетной даты 02.10.2023 (на межпериодные отчетные даты, т.е. отчетные даты, отличные от 31.01, 28.02, 31.03, 30.04, 31.05, 30.06, 31.07, 31.08, 30.09, 31.10, 30.11, 31.12).
3. Представление информации профессиональными участниками рынка ценных бумаг в Банк России в соответствии с Порядком составления отчетности по форме 0420458 «Сведения о маржинальной торговле брокерских клиентов».

Предварительная версия таксономии XBRL Банка России по представлению информации по запросам (версия 5.2.0.1) (для целей сбора информации по расчету норматива достаточности капитала ПУРЦБ) (далее — предварительная таксономия (версия 5.2.0.1)) и Порядок по подготовке информации по расчету норматива достаточности капитала (далее — Порядок) размещены с целью ознакомления профессиональных участников, имеющих лицензии на осуществление дилерской, брокерской деятельности, деятельности форекс-дилеров, а также с целью ознакомления профессиональных участников, имеющих лицензию на осуществление деятельности по управлению ценными бумагами и не имеющих лицензии управляющей компании.

Информация о сборе предложений и замечаний к предварительной таксономии (версия 5.2.0.1) и Порядку будет сообщена дополнительно через Личный кабинет участника информационного обмена. Дата окончания сбора комментариев — 08.11.2022 .

Таксономия по представлению информации по запросам (версия 4.3.0.2) предназначена для представления в Банк России информации, представляемой по запросу Банка России , и подлежит использованию при направлении в Банк России следующей информации:

1. Представление информации бюро кредитных историй в Банк России начиная с отчетной даты 2022-06-30 (в соответствии с Порядком подготовки и представления информации бюро кредитных историй в Банк России по запросу ).
2. Представление информации страховщиков в Банк России начиная с отчетной даты 2022-07-01 (на межпериодные отчетные даты, т.е. отчетные даты, отличные от 31.01, 28.02, 31.03, 30.04, 31.05, 30.06, 31.07, 31.08, 30.09, 31.10, 30.11, 31.12).

Обращаем внимание, что для целей представления в Банк России надзорной отчетности и бухгалтерской (финансовой) отчетности бюро кредитных историй (в соответствии с Указанием Банка России от 09.07.2021 № 5851-У «О формах, порядке и сроках составления и представления в Банк России отчетности бюро кредитных историй») следует продолжать использовать Финальную таксономию XBRL Банка России (версия 4.3) , опубликованную на официальном сайте Банка России.

Для целей представления в Банк России надзорной и статистической отчетности страховщиков (в соответствии с Указанием Банка России от 03.02.2021 № 5724-У «О формах, сроках и порядке составления и представления в Банк России отчетности страховщиков») следует продолжать использовать Финальную таксономию XBRL Банка России (версия 4.2) , опубликованную на официальном сайте Банка России.

Для целей представления в Банк России бухгалтерской (финансовой) отчетности страховщиков следует продолжать использовать Финальную таксономию XBRL Банка России (версия 4.3) , опубликованную на официальном сайте Банка России.