INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of June 30, 2025 No. 7115-U

About procedure for reflection on accounts of financial accounting by not credit financial credit institutions, bureau of credit histories, credit rating agencies of the separate objects of financial accounting connected with attraction of money by them according to the loan agreements, credit agreements, the issued bonds and issued to bills of exchange

This Instruction based on part 6 of article 21 of the Federal Law of December 6, 2011 No. 402-FZ "About financial accounting" establishes procedure for reflection on accounts of financial accounting by not credit financial credit institutions, bureau of credit histories, credit rating agencies of the separate objects of financial accounting connected with attraction of money by them according to the loan agreements, credit agreements, the issued bonds and issued to bills of exchange.

Chapter 1. General provisions

1.1. For the purpose of this Instruction the following concepts are applied: "the active market", "observed basic data", "fair value" - in the values established by the International accounting standard (IFRS) 13 "Assessment of fair value" <1> (further - IFRS (IFRS) 13);

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<1> No. 217n "About introduction of International accounting standards and Explanations of International accounting standards in action in the territory of the Russian Federation and about recognition voided some orders (separate provisions of orders) of the Ministry of Finance of the Russian Federation" is enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation of December 28, 2015 (it is registered by the Ministry of Justice of the Russian Federation on February 2, 2016, registration No. 40940) with the changes made by the order of the Ministry of Finance of the Russian Federation of July 11, 2016 No. 111n (registration No. 43044) is registered by the Ministry of Justice of the Russian Federation on August 1, 2016 (further - the order of the Ministry of Finance of the Russian Federation No. 111n), the order of the Ministry of Finance of the Russian Federation of September 17, 2024 No. 127n (registration No. 80431) (further - the order of the Ministry of Finance of the Russian Federation No. 217n is registered by the Ministry of Justice of the Russian Federation on December 2, 2024), with amendments, enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation of June 27, 2016 No. 98n "About introduction of documents of International accounting standards in action in the territory of the Russian Federation and about recognition voided some orders of the Ministry of Finance of the Russian Federation" (registration No. 42869) (further - the order of the Ministry of Finance of the Russian Federation No. 98n is registered by the Ministry of Justice of the Russian Federation on July 15, 2016), the order of the Ministry of Finance of the Russian Federation No. 111n.

"depreciated cost", "costs according to the transaction", "effective interest rate method", "derecognition", "award", "interest expenses", "effective interest rate" - in the values established by the International accounting standard (IFRS) 9 "Financial instruments" in edition of 2014 <2> (further - IFRS (IFRS) 9);

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<2> It is enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n, with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 111n, the order of the Ministry of Finance of the Russian Federation of March 27, 2018 No. 56n "About introduction of documents of International accounting standards in action in the territory of the Russian Federation" (registration No. 50779) is registered by the Ministry of Justice of the Russian Federation on April 16, 2018 (further - the order of the Ministry of Finance of the Russian Federation No. 56n), the order of the Ministry of Finance of the Russian Federation of June 4, 2018 No. 125n "About introduction of the document of International accounting standards in action in the territory of the Russian Federation" (registration No. 51396) (further - the order of the Ministry of Finance of the Russian Federation No. 125n is registered by the Ministry of Justice of the Russian Federation on June 21, 2018), the order of the Ministry of Finance of the Russian Federation of September 16, 2019 No. 146n "About introduction of the document of International accounting standards "Editorial corrections in IFRS" in action in the territory of the Russian Federation" (registration No. 56187) is registered by the Ministry of Justice of the Russian Federation on October 9, 2019, the order of the Ministry of Finance of the Russian Federation of April 7, 2020 No. 55n "About introduction of the document of International accounting standards "Reform of benchmark interest rate (The amendment to IFRS (IFRS) 9, IFRS (IAS) 39 and IFRS (IFRS) 7)" in action in the territory of the Russian Federation" (registration No. 58832) (further - the order of the Ministry of Finance of the Russian Federation No. 55n is registered by the Ministry of Justice of the Russian Federation on July 3, 2020), the order of the Ministry of Finance of the Russian Federation of December 14, 2020 No. 304n "About introduction of the document of International accounting standards "Amendments to IFRS (IFRS) 17 "Insurance contracts" in action in the territory of the Russian Federation" (registration No. 62135) is registered by the Ministry of Justice of the Russian Federation on January 19, 2021 (further - the order of the Ministry of Finance of the Russian Federation No. 304n), the order of the Ministry of Finance of the Russian Federation of February 17, 2021 No. 23n "About introduction of the document of International accounting standards "Reform of benchmark interest rate - stage 2 (Amendments to IFRS (IFRS) 9, IFRS (IAS) 39, IFRS (IFRS) 7, IFRS (IFRS) 4 and IFRS (IFRS) 16)" in action in the territory of the Russian Federation" (registration No. 62829) (further - the order of the Ministry of Finance of the Russian Federation No. 23n is registered by the Ministry of Justice of the Russian Federation on March 22, 2021), the order of the Ministry of Finance of the Russian Federation of February 17, 2021 No. 24n "About introduction of documents of International accounting standards "Amendments to references to "Conceptual bases" (Amendments to IFRS (IFRS) 3 "Integration of businesses") ", " fixed assets - receipts before proper use (The amendment to IFRS (IAS) 16 "Fixed assets") ", " burdensome agreements - costs for agreement performance (Amendments to IFRS (IAS) 37) "and" annual enhancements of International accounting standards, the period of 2018 - 2020" in action in the territory of the Russian Federation" (registration No. 62828) is registered by the Ministry of Justice of the Russian Federation on March 22, 2021.

"debt component", "equity component", "financial liability" - in the values established by the International accounting standard (IAS) 32 "Financial instruments: representation" <3> (further - IFRS (IAS) 32);

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<3> It is enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n, with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n, the order of the Ministry of Finance of the Russian Federation No. 111n, the order of the Ministry of Finance of the Russian Federation No. 125n, the order of the Ministry of Finance of the Russian Federation No. 304n.

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