Published on: 2026-04-30
Source: Central Bank of Russia – Central Bank of Russia –
An important disclaimer is at the bottom of this article.
Final XBRL taxonomy of the Bank of Russia (version 7.1) dated 14.08.2025, compared to the final XBRL taxonomy of the Bank of Russia (version 7.0), includes adjustments of control ratios of reporting indicators, precise architectural corrections for the supervisory-statistical reporting modules of non-credit financial organizations providing professional services in the financial market, and self-regulatory organizations in the financial market sphere.
In comparison with the final taxonomy of XBRL of the Bank of Russia (version 7.1), published on the Bank of Russia website on 21.07.2025, this version contains in itselfExclusivelyTargeted technical amendments regarding the module for professional participants of the securities market, trading organizers, clearing organizations.All other structural elements of the taxonomy remained unchanged.
Final taxonomy of XBRL of the Bank of Russia (version 7.1) is intended for presentation:
1. Supervision and statistical reporting – from 01.01.2026:
1) Defaulters (Directive of the Bank of Russia No. 7124-U1);
2) Non-state pension funds (Directive of the Bank of Russia No. 7010-U2);
3) professional participants of the securities market, trade organizers, clearing organizations (Reference of the Bank of Russia No. 7119-U3);
4) Joint-stock investment funds, companies managing investment funds, mutual investment funds, non-state pension funds (Indication of the Bank of Russia No. 7024-U4);
5) specialized depositories (Instruction of the Bank of Russia No. 7023-U5);
6) credit rating agencies (Indication of the Bank of Russia No. 7030-U6);
7) country brokers (Directive of the Bank of Russia No. 7011-U7);
8) operators of investment platforms, operators of financial platforms, operators of information systems where the issuance of digital financial assets is carried out, operators of exchange of digital financial assets (Regulation of the Bank of Russia No. 7122-U8);
9) operators for payment acceptance (subject to the entry into force of the Bank of Russia Decree No. 7112-U9);
10) self-regulatory organizations in the financial market sphere (presentation according to the current Instruction of the Bank of Russia No. 6744-U10).
2. Reporting on cash operations (presentation according to the current Instruction of the Bank of Russia No. 6789-U11) – from 01.01.2026.
3. Annual consolidated financial statements (presentation according to the current Bank of Russia Directive No. 5510-U12) – reports for the year 2026.
Please note that the final XBRL taxonomy of the Bank of Russia (version 7.1) does not contain requirements for the accounting (financial) reporting of non-credit financial organizations and persons providing professional services in the financial market, nor does it contain requirements for the supervisory reporting of credit history bureaus. To submit supervisory reporting of credit history bureaus according to the forms established in the Bank of Russia Directive No. 6267-U13, it is necessary to use the final XBRL taxonomy of the Bank of Russia (version 6.1).
1. Directive of the Bank of Russia dated 30.06.2025 No. 7124-U “On the form, deadlines, and procedure for compiling and submitting to the Bank of Russia reports of insurers, on the procedure for insurers to notify the Bank of Russia of information about persons authorized to carry out identification, simplified identification, updating information about 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 annual audit (financial) report of the insurer, as well as on the procedure and deadlines for insurers to submit to the Bank of Russia information and documents concerning and””In branches, representative offices, and other separate subdivisions.”
2. Directive of the Bank of Russia dated 13.03.2025 No. 7010-U “On Amendments to the Directive of the Bank of Russia dated June 28, 2024 No. 6796-U.”
3. Directive of the Bank of Russia dated 30.06.2025 No. 7119-U “On the volume, form, timing, and procedure for compiling and submitting reports to the Bank of Russia by professional securities market participants, trading organizers, and clearing organizations, as well as on the procedure for notifying professional securities market participants of the Bank of Russia about persons authorized to conduct identification, simplified identification, update information about clients, client representatives, beneficiaries, and beneficial owners.”
4. Directive of the Bank of Russia dated 31.03.2025 No. 7024-U “On amendments to the Directive of the Bank of Russia dated October 5, 2022 No. 6292-U.”
5 The Directive of the Bank of Russia dated 31.03.2025 No. 7023-U “On Amendments to the Directive of the Bank of Russia dated September 27, 2022 No. 6270-U”.
6 Bank of Russia Directive dated 31.03.2025 No. 7030-U “On the content of the credit rating agency’s reporting, the form, timing, and procedure for its preparation and submission to the Bank of Russia.”
7 The Directive of the Bank of Russia dated 17.03.2025 No. 7011-U “On Amendments to the Directive of the Bank of Russia dated June 28, 2024 No. 6795-U”.
8. Instruction of the Bank of Russia dated 30.06.2025 No. 7122-U “On the procedure and deadlines for compiling and submitting to the Bank of Russia reports of operators of investment platforms, reporting of operators of financial platforms, operators of information systems in which the issuance of digital financial assets is carried out, and operators of digital financial asset exchange, the forms of reports of operators of investment platforms and the composition of the data included in them, the composition and form of reporting of operators of financial platforms, as well as on the procedure for notification by operators of investment platforms, operators of financial platforms, operatorsInformation system through which the issuance of digital financial assets is carried out, operators for exchanging digital financial assets, the Bank of Russia with information about the persons entrusted with conducting identification, simplified identification, updating information about the client, client representatives, beneficiaries and beneficial owners.
9 Bank of Russia Directive dated 30.06.2025 No. 7112-U “On the form, procedure for compilation, terms, and procedure for submission to the Bank of Russia of reports by operators on the acceptance of payments, on the procedure for notifying the Bank of Russia of information about persons to whom the operator for accepting payments is entrusted with conducting identification, updating information about the client, client’s representative, beneficiary, and beneficial owner.”
10 Bank of Russia Directive dated 10.06.2024 No. 6744-U “On the content, form, procedure, and deadlines for compiling and submitting reports to the Bank of Russia by a self-regulatory organization in the financial market sphere.”
11 Directive of the Bank of Russia dated 28.06.2024 No. 6789-U “On the form, terms, and procedure for compiling and submitting reports on cash operations of individual non-credit financial organizations to the Bank of Russia.”
12 Directive of the Bank of Russia dated 20.07.2020 № 5510-U “On the procedure and timing for submitting annual consolidated financial statements to the Bank of Russia by organizations specified in paragraphs 2–5 of part 1 of article 2 of the Federal Law dated July 27, 2010 № 208-FZ “On Consolidated Financial Statements”.
13 The Directive of the Bank of Russia dated 27.09.2022 No. 6267-U “On the form, procedure, and deadlines for the preparation and submission of credit history bureau reports to the Bank of Russia” (taking into account changes introduced by the Directive of the Bank of Russia dated 25.06.2024 No. 6769-U “On amendments to the Directive of the Bank of Russia dated 27 September 2022 No. 6267-U”).
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