Published on: 2026-07-14
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 relationships of reporting indicators, as well as specific architectural edits in the modules of supervisory and statistical reporting for 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 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 amendments concerning the module of 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 of:
1. Supervisory and statistical reporting – from 01.01.2026:
1) insurers (Bank of Russia Directive No. 7124-U1);
2) non-state pension funds (Instruction of the Bank of Russia No. 7010-U2);
3) professional securities market participants, trading organizers, clearing organizations (Bank of Russia Directive 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 (Bank of Russia Directive No. 7023-U5);
6) credit rating agencies (Bank of Russia Directive 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 (Bank of Russia Instruction No. 7122-U8);
9) payment processing operators (provided that the Bank of Russia Directive No. 7112-U9 comes into force);
10) self-regulatory organizations in the financial market sector (representation under the current Bank of Russia Instruction No. 6744-U10).
2. Reporting on cash transactions (submission according to the current Directive of the Bank of Russia No. 6789-U11) – from 01.01.2026.
3. Annual consolidated financial statements (presentation according to the current Russian Central Bank Directive No. 5510-U12) – statements 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) reports 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 Instruction No. 6267-U13, it is necessary to use the final XBRL taxonomy of the Bank of Russia (version 6.1).
1 Instruction of the Bank of Russia dated 30.06.2025 No. 7124-U “On the forms, deadlines, and procedure for compiling and submitting insurer reporting to the Bank of Russia, on the procedure for insurers to notify the Bank of Russia of persons entrusted with conducting identification, simplified identification, updating information about clients, clients’ representatives, beneficiaries, and beneficial owners, on the procedure for insurers to notify the Bank of Russia about the publication of the insurer’s annual financial (accounting) statements, as well as on the procedure and deadlines for insurers to provide the Bank of Russia with information and documents regarding 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 Instruction of the Bank of Russia dated 30.06.2025 No. 7119-U “On the volume, forms, terms, and procedure for the preparation and submission of reports to the Bank of Russia by 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, client representatives, beneficiaries, and beneficial owners.”
4 Bank of Russia Instruction dated 31.03.2025 No. 7024-U “On Amendments to Bank of Russia Instruction No. 6292-U dated October 5, 2022.”
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 the credit rating agency’s reporting, 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 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 from operators of investment platforms, reports from 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 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 the procedure for operators of investment platforms, 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 to notify the Bank of Russia about persons entrusted with 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 submission to the Bank of Russia of reports by payment acceptance operators, on the procedure for notifying the Bank of Russia about individuals to whom the payment acceptance operator has entrusted conducting identification, updating information about clients, client 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 reports of a self-regulatory organization in the financial market sphere 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 to the Bank of Russia reports on cash transactions of certain non-credit financial institutions.”
12 Instruction 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 Statements”.
13 Directive of the Bank of Russia dated 27.09.2022 No. 6267-U “On the forms, procedure, and deadlines for compiling and submitting reports of credit history bureaus to the Bank of Russia” (taking into account the 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”).
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