Financial News: Rules for Preparing Financial Statements in XBRL Format and Their Submission to the Bank of Russia.

Вdocument“Rules for forming reports in XBRL format and its submission to the Bank of Russia (taxonomy 6.1 and above, version dated 21.03.2025)” (hereinafter referred to as the Rules) for comparison withdocument“Rules for the formation of reports in XBRL format and their submission to the Bank of Russia (taxonomy 6.1 and above, version dated 04.03.2025)” included a change to table 11 of subparagraph 3.4 of the Rules in the part clarifying the format for presenting values of reporting facts according to form 04200111

1. Reporting on cash operations of credit organizations, mutual societies, foreign credit organizations, credit brokers, investment platform operators, non-state pension funds, management companies of investment funds, mutual investment funds and non-state pension funds.

Вdocument“Rules for forming reports in XBRL format and their submission to the Bank of Russia (taxonomy 6.1 and above, version dated 03.04.2025)” (hereinafter — Rules) compared withdocument“Rules for forming reports in XBRL format and its presentation in the Bank of Russia (taxonomy 5.2 and higher, version dated 15.01.2025)” amendments were made to line 3 of appendix 6 of the Rules regarding clarification of the file name of explanations for control ratios according to the description provided in section 2.12 of the Rules.

Vdocument“Rules for forming reports in XBRL format and their submission to the Bank of Russia (taxonomy 5.2 and above, version dated 15.01.2025)” (hereinafter — the Rules) compared todocument“Rules for the formation of reporting in XBRL format and its presentation to the Bank of Russia (taxonomy 5.2 and above, version dated 14.09.2023)” were amended with the following changes:

1. Item 2.1 of the Rules has added information about the list of characters allowed for naming files contained in the XBRL reporting package (the list of characters is provided in Annex 1 of the Rules).
2. In clause 2.1 of the Rules, a reference has been added to the rules for forming machine-readable powers of attorney, their signing and adding to the package with the submitted report, contained in the document “User Guide. Unified External Interaction Platform (UEIP). Bivrest Portal.”
3. In point 2.4 of the Rules, information has been added about the permissible reporting dates when submitting reports to the Bank of Russia.
4. In clause 2.11 of the Rules, information on the technical controls that audit the reporting package presented to the Bank of Russia in XBRL format has been added.

Vdocument“Rules for forming reports in XBRL format and its presentation to the Bank of Russia (taxonomy 5.2 and above, version from 14.09.2023)” compared todocument“Rules for forming reports in XBRL format and their presentation to the Bank of Russia (taxonomy 5.2 and above, version from 23.08.2023)” underwent the following main changes:

1. In clause 2.8 of the Rules, a clarification has been added that the prefixes of XBRL report elements must correspond to the prefixes of data elements in the relevant regulatory act of the Bank of Russia on reporting.
2. In clause 3.3 of the Rules, clarifications have been made regarding the use of technical measurement units of the XBRL report (unit), an example of reflecting a reporting fact has been added (table 9).
3. In clause 3.4 of the Rules, the provision on the application of enumerator 2 was supplemented with a requirement that the case must be taken into account when lexicographically ordering meanings.