Translation. Region: Russian Federal
Source: Central Bank of Russia –
An important disclaimer is at the bottom of this article.
The final XBRL taxonomy of the Bank of Russia (version 7.0), in comparison with the preliminary XBRL taxonomy of the Bank of Russia (version 7.0), contains architectural amendments to the supervisory and statistical reporting module, as well as control ratios of indicators of supervisory and statistical reporting of non-credit financial institutions, entities providing professional services in the financial market, and self-regulatory organizations in the financial market (hereinafter referred to as financial market participants).
The final XBRL taxonomy of the Bank of Russia (version 7.0) contains a finalized set of requirements for reporting data in terms of supervisory and statistical reporting for the following segments:
1) insurance organizations, mutual insurance societies, foreign insurance organizations (subject to the entry into force of the draft Bank of Russia instruction1);
2) non-state pension funds (subject to the entry into force of the draft Bank of Russia instruction2);
3) professional participants in the securities market, trade organizers, clearing organizations (subject to the entry into force of the draft Bank of Russia instruction3);
4) joint-stock investment funds, investment fund management companies, mutual investment funds, non-state pension funds (subject to the entry into force of the draft Bank of Russia instruction4);
5) specialized depositories (subject to the entry into force of the draft Bank of Russia instruction5);
6) credit rating agencies (subject to the entry into force of the draft Bank of Russia instruction6);
7) insurance brokers (subject to the entry into force of the draft Bank of Russia instruction7);
8) credit history bureau (subject to the entry into force of the draft Bank of Russia instruction8);
9) operators of investment platforms, operators of financial platforms, operators of information systems in which digital financial assets are issued, operators of digital financial asset exchange (subject to the entry into force of the draft Bank of Russia instruction9);
10) payment acceptance operators (subject to the entry into force of the draft Bank of Russia instruction10);
11) self-regulatory organizations in the financial market (submission in accordance with the current Bank of Russia Instruction dated 10.06.2024 No. 6744-U11).
The final XBRL taxonomy of the Bank of Russia (version 7.0) also contains a finalized set of requirements for reporting data on cash transactions (OKUD 0420011) (presentation in accordance with the current Bank of Russia Instruction dated 28.06.2024 No. 6789-U12) and requirements for reporting data of annual consolidated financial statements (presentation in accordance with the current Bank of Russia Instruction dated 20.07.2020 No. 5510-U13).
The specified version of the XBRL taxonomy of the Bank of Russia is intended for familiarization purposes.
In the future, it is planned to publish a corrective version of the final XBRL taxonomy of the Bank of Russia (version 7.1), which will include corrected control ratios and other targeted improvements, with a planned entry into force date of 01.01.2026.
Information about the pilot collection of test reporting will be provided additionally.
Please note that the final XBRL taxonomy of the Bank of Russia (version 7.0) does not contain requirements for the accounting (financial) reporting of non-credit financial institutions and persons providing professional services in the financial market.
1 The project of instructions of the Bank of Russia “On the Forms, Dates and Procedure of the Compilation and Presentation of the Reporting of Insurers to the Bank of Russia.” The project of the Bank of Russia “On Amending the Bank of Russia dated June 28, 2024 No. 6796-U”. and clearing organizations, as well as other information. ”4 Project of the Bank of Russia instructions“ On Amending the Bank of Russia dated October 5, 2022 No. 6292-U. ”Design of indicating the Bank of Russia“ On Amending the Bank of Russia dated September 27, 2022 No. 6270-U. ”The draft of the Bank of Russia instruction“ On the content of the reporting of the credit rating agency, the subject, form, form and form of terms and procedure, form, form and manner. its compilation and submission to the Bank of Russia. ”The project of instructions of the Bank of Russia“ On Amendments to the Bank of Russia dated June 28, 2024 No. 6795 ”.8 The draft Bank of Russia instructions“ On Amending the Bank of Russia dated September 27, 2022 No. 6267-U. ”9 Draft of the Bank of Russia instructions “On the procedure and the terms for the procedure and submission to the Bank of the reports of investment operators platforms, reporting of financial platforms operators, information systems operators in which digital financial assets are issued, digital financial assets exchange operators, reports of investment platform operators and the composition of the information included in them, financial platform operators, as well as the procedure for reporters of investment platforms, financial platform operators, and information operators. systems in which digital financial assets are issued, information exchange operators to the Bank of Russia information about persons who are entrusted with identification, simplified identification, updating information about customers, customer representatives, beneficiaries and beneficial owners .10 Project of the Bank of Russia “On the form, Preject of drawing up, terms and procedure for submitting to the Bank of Russia Bank reports of operators for receiving payments, on the procedure for the report of the Bank of Russia, information about persons who are entering the receipt of identification, updating information about clients, customer representatives, beneficiaries and beneficial owners .11 Bank of Russia indication dated 10.06.2024 No. 6744-U “On the content, forms, procedure and terms for compiling and submission to the Bank of Russia in the Bank of Russia Reporting of a self-regulatory organization in the field of the financial market. ”12 Bank of Russia indication dated 06.28.2024 No. 6789-U “On the forms, terms and procedure for drawing up and submission to the Bank of Russia reports on transactions with cash funds of individual non-credit financial organizations. ”13 Bank of Russia indication dated 20.07.2020 No. 5510-U“ On the Procedure and Dates for submission to the Russian Banking Bank Consolidated financial statements by organizations specified in paragraphs 2-5 of part 1 of Article 2 of the Federal Law of July 27, 2010 No. 208-ФЗ “On Consolidated Financial Reporting”.
Please note: This information is raw content obtained directly from the source of the information. It is an accurate report of what the source claims and does not necessarily reflect the position of MIL-OSI or its clients.
.