Published on: 2026-07-03
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 edits for modules of supervisory-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 XBRL taxonomy of the Bank of Russia (version 7.1), published on the Bank of Russia website on 21.07.2025, this version containsexclusivelyspecific technical amendments regarding 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 presenting:
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 (Guideline of the Bank of Russia 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 (Directive of the Bank of Russia No. 7023-U5);
6) credit rating agencies (Bank of Russia Directive No. 7030-U6);
7) insurance brokers (Bank of Russia Directive 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 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 Instruction No. 6744-U10).
2. Cash transaction reporting (submission according to the current Instruction of the Bank of Russia No. 6789-U11) – from 01.01.2026.
3. Annual consolidated financial statements (reporting under the current Directive of the Bank of Russia 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) reporting 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 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 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 to the Bank of Russia regarding their branches, representative offices, and other separate subdivisions.”.
2 Instruction of the Bank of Russia dated 13.03.2025 No. 7010-U “On Amendments to the Instruction 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 preparing 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 provide the Bank of Russia with information 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 reports of credit rating agencies, the form, deadlines, and procedure for their preparation and submission to the Bank of Russia.”
7 Circular of the Bank of Russia dated 17.03.2025 No. 7011-U “On Amendments to the Circular 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 in which the issuance of digital financial assets is carried out, and operators of digital financial asset exchanges, the form of reports of operators of investment platforms and the composition of the information included in them, the composition and forms of reporting of operators of financial platforms, as well as on 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 exchanges to notify the Bank of Russia of 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 reports to the Bank of Russia by payment acceptance operators, on the procedure for notifying the Bank of Russia about persons entrusted by the payment acceptance operator with 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 to the Bank of Russia.”
11 Instruction of the Bank of Russia dated 28.06.2024 No. 6789-U “On the forms, deadlines, and procedures for compiling and submitting reports on cash transactions of certain non-credit financial institutions to the Bank of Russia.”
12 Instruction of the Bank of Russia dated 20.07.2020 No. 5510-U “On the procedure and deadlines for submission to the Bank of Russia of the annual consolidated financial statements 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 Instruction of the Bank of Russia dated 27.09.2022 No. 6267-U “On the forms, procedure and deadlines for compiling and submitting credit bureau reports to the Bank of Russia” (taking into account the amendments introduced by the Instruction of the Bank of Russia dated 25.06.2024 No. 6769-U “On amendments to the Instruction of the Bank of Russia dated September 27, 2022 No. 6267-U”).
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