Published on: 2026-09-25
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), contains adjustments to the control ratios of reporting indicators, as well as point architectural revisions across the supervisory-statistical reporting modules for non-credit financial organizations, persons providing professional services in the financial market, and self-regulatory organizations in the financial market sector.
Compared to the final XBRL taxonomy of the Bank of Russia (version 7.1), published on the Bank of Russia’s website on 21.07.2025, this version contains exclusively specific technical edits to the module on professional securities market participants, trading organizers, 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 (Instruction 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 in the securities market, trading organizers, clearing organizations (Directive of the Bank of Russia No. 7119-U3);
4) joint-stock investment funds, management companies of investment funds, mutual investment funds, and 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 in which the issuance of digital financial assets is carried out, operators of digital financial asset exchanges (Directive of the Bank of Russia No. 7122-U8);
9) payment acceptance operators (subject to the entry into force of the Bank of Russia Directive No. 7112-U9);
10) self-regulatory organizations in the financial market sector (submission according to the current Bank of Russia Directive 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 according to the current Instruction of the Bank of Russia No. 5510-U12) – reporting for the year 2026.
Please note that the final taxonomy XBRL of the Bank of Russia (version 7.1) does not contain requirements for accounting (financial) reporting of non-credit financial organizations and persons providing professional services on 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 taxonomy XBRL 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, deadlines, and procedures for preparing and submitting insurers’ reports to the Bank of Russia, on the procedure for insurers to notify the Bank of Russia about persons authorized to conduct identification, simplified identification, updating information about clients, client representatives, beneficiaries, and beneficial owners, on the procedure for insurers to notify the Bank of Russia about the publication of the insurer’s annual accounting (financial) statements, as well as on the procedure and deadlines for insurers to submit information and documents regarding their branches, representative offices, and other separate subdivisions to the Bank of Russia.”
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, terms, 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 professional securities market participants to notify the Bank of Russia about persons authorized to conduct identification, simplified identification, updating information about clients, client representatives, beneficiaries, and beneficial owners.”
4 Instruction of the Bank of Russia dated 31.03.2025 No. 7024-U “On Amendments to the Instruction of the Bank of Russia dated October 5, 2022 No. 6292-U”.
5 Instruction of the Bank of Russia dated 31.03.2025 No. 7023-U “On amendments to the Instruction of the Bank of Russia dated September 27, 2022 No. 6270-U.”
6 Directive of the Bank of Russia dated 31.03.2025 No. 7030-U “On the content of credit rating agency reports, the form, deadlines, and procedure for their preparation and submission to the Bank of Russia”.
7 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 Directive of the Bank of Russia dated 30.06.2025 No. 7122-U “On the procedure and deadlines for the preparation and submission (provision) to the Bank of Russia of reports by operators of investment platforms, reports of operators of financial platforms, operators of information systems where 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 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 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.”
9 Instruction of the Bank of Russia dated 30.06.2025 No. 7112-U “On the form, procedure for preparation, timing and procedure for submission to the Bank of Russia of reports by payment acceptance operators, on the procedure for notifying the Bank of Russia about persons authorized by the payment acceptance operator to conduct identification, update information about clients, client representatives, beneficiaries and beneficial owners.”
10 Instruction of the Bank of Russia dated 10.06.2024 No. 6744-U “On the content, forms, procedure, and deadlines for the preparation and submission of reports of a self-regulatory organization in the financial market to the Bank of Russia.”
11 Directive of the Bank of Russia dated 28.06.2024 No. 6789-U “On the forms, deadlines, and procedure for compiling and submitting reports to the Bank of Russia on transactions with funds 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 of July 27, 2010 No. 208-FZ “On Consolidated Financial Statements”.
13 Directive of the Bank of Russia dated 27.09.2022 No. 6267-U “On the forms, procedure, and deadlines for the preparation and submission of reports of credit history bureaus to the Bank of Russia” (taking into account the amendments made 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 September 27, 2022 No. 6267-U”).
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