meta_id 3027370

On April 1, 2026, the Central Bank of Russia (Bank of Russia) published the Final XBRL Taxonomy version 8.0, establishing standardised data requirements for supervisory, statistical, and consolidated financial reporting by non-credit financial organisations and professional financial market service providers. The taxonomy version 8.0 contains finalised requirements for reporting data across multiple financial market segments, including: stock investment funds, investment fund management companies, mutual investment funds, and non-state pension funds; credit rating agencies; non-state pension funds; investment platform operators, financial platform operators, digital financial asset issuance system operators, and digital financial asset exchange operators; professional securities market participants, trading organisers, and clearing organisations; specialised depositaries; insurers; insurance brokers; and instalment service operators. The taxonomy also incorporates requirements for cash flow operations reporting and annual consolidated financial reporting. The version 8.0 taxonomy is intended for familiarisation and pilot test reporting collection, with formal implementation details to be announced separately. A corrective version, taxonomy 8.1, is planned for publication with an anticipated effective date of January 1, 2027, incorporating refined control ratios and targeted adjustments. The taxonomy does not include requirements for accounting (financial) reporting of non-credit financial organisations and professional service providers, nor supervisory reporting requirements for credit history bureaus, payment acceptance operators, and self-regulatory organisations in the financial market sector. These entities will continue using earlier taxonomy versions. Supporting materials, methodological recommendations, and external reference directories (including accounting charts and operation type codes) are available on the Bank of Russia's official website.