Published on: 2026-07-10
Source: Central Bank of Russia – Central Bank of Russia –
An important disclaimer is at the bottom of this article.
The 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 to the control ratios of reporting indicators, targeted architectural corrections for modules of supervisory and statistical reporting of non-credit financial organizations, entities providing professional services in the financial market, and self-regulatory organizations in the financial market sector.
Compared to the final taxonomy of the Bank of Russia’s XBRL (version 7.1), published on the Bank of Russia’s website on 21.07.2025, this version contains exclusively specific technical amendments to the module on professional securities market participants, trading organizers, and clearing organizations. All other structural elements of the taxonomy remained unchanged.
The final XBRL taxonomy of the Bank of Russia (version 7.1) is intended for submission:
1. Supervisory and statistical reporting – from 01.01.2026:
1) insurers (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 securities market participants, trading organizers, clearing organizations (Bank of Russia Instruction No. 7119-U3);
4) joint-stock investment funds, management companies of investment funds, mutual investment funds, non-state pension funds (Instruction of the Bank of Russia No. 7024-U4);
5) specialized depositories (Instruction of the Bank of Russia No. 7023-U5);
6) credit rating agencies (Directive of the Bank of Russia No. 7030-U6);
7) insurance 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 digital financial asset exchanges (Bank of Russia Directive No. 7122-U8);
9) payment acceptance operators (subject to the entry into force of the Bank of Russia Instruction No. 7112-U9);
10) self-regulatory organizations in the financial market sector (submission according to the current Instruction of the Bank of Russia No. 6744-U10).
2. Reporting on cash transactions (submission according to the current Instruction of the Bank of Russia No. 6789-U11) – from 01.01.2026.
3. Annual consolidated financial statements (presentation in accordance with the current Russian Central Bank 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 accounting (financial) statements of non-credit financial organizations and persons providing professional services in the financial market, nor does it contain requirements for supervisory reporting of credit history bureaus. To submit supervisory reports 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 forms, terms, and procedures for the preparation and submission to the Bank of Russia of insurers’ reports, on the procedure for insurers to notify the Bank of Russia about persons entrusted with performing identification, simplified identification, updating information on clients, client representatives, beneficiaries, and beneficial owners, about the procedure for insurers to notify the Bank of Russia regarding the publication of the insurer’s annual accounting (financial) statements, as well as on the procedure and terms for insurers to submit information and documents to the Bank of Russia concerning their 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, forms, deadlines and procedure for compiling and submitting to the Bank of Russia reports of professional securities market participants, trading organizers, and clearing organizations, as well as on the procedure for professional securities market participants to notify the Bank of Russia about persons authorized to conduct identification, simplified identification, updating information about clients, clients’ representatives, beneficiaries, and beneficial owners.”
4 Directive of the Bank of Russia dated 31.03.2025 No. 7024-U “Amending the Directive of the Bank of Russia dated October 5, 2022 No. 6292-U.”
5 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 Indication of the Bank of Russia dated 31.03.2025 No. 7030-U “On the content of the reporting of a credit rating agency, the form, deadlines and procedure for its preparation and submission to the Bank of Russia.”
7 Instruction of the Bank of Russia dated 17.03.2025 No. 7011-U “On Amendments to the Instruction of the Bank of Russia dated June 28, 2024 No. 6795-U.”
8 Guidance of the Bank of Russia dated 30.06.2025 No. 7122-U “On the procedure and deadlines for compiling and submitting (providing) to the Bank of Russia reports by operators of investment platforms, reports of operators of financial platforms, operators of information systems in which the issuance of digital financial assets is carried out, and operators of exchange of digital financial assets, the form of reports of operators of investment platforms and the composition of information included in them, the composition and forms of reports of operators of financial platforms, as well as on the procedure for reporting by operators of investment platforms, operators of financial platforms, operators of information systems in which the issuance of digital financial assets is carried out, operators of exchange of digital financial assets to the Bank of Russia information about persons entrusted with conducting identification, simplified identification, updating information about clients, client representatives, beneficiaries, and beneficial owners.”
9 Directive of the Bank of Russia dated 30.06.2025 No. 7112-U “On the form, procedure for compilation, deadlines and procedure for submitting to the Bank of Russia reports by payment acceptance operators, on the procedure for notifying the Bank of Russia about persons authorized by the payment acceptance operator to carry out identification, updating information about clients, clients’ representatives, beneficiaries, and beneficial owners.”
10 Directive of the Bank of Russia dated 10.06.2024 No. 6744-U “On the content, forms, procedure and deadlines for compiling and submitting financial market self-regulatory organization reports to the Bank of Russia.”
11 Instruction of the Bank of Russia dated 28.06.2024 No. 6789-U “On the forms, deadlines, and procedure for compiling and submitting to the Bank of Russia reports on cash transactions of certain non-credit financial organizations.”
12 Directive of the Bank of Russia dated 20.07.2020 No. 5510-U “On the procedure and deadlines 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 No. 208-FZ “On Consolidated Financial Reporting”.
13 Directive of the Bank of Russia dated 27.09.2022 No. 6267-U “On the forms, procedure, and deadlines for preparing and submitting credit bureau reports to the Bank of Russia” (taking into account amendments 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”).
Please be advised; This information is raw content obtained directly from the information source. It is an accurate report of what the source claims and does not necessarily reflect the position of MIL-OSI or its clients.