INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of October 10, 2025 No. 7210-U

About procedure for reflection on accounts of financial accounting of deferred tax liabilities and deferred tax assets by not credit financial credit institutions, bureau of credit histories, credit rating agencies

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 of deferred tax liabilities and deferred tax assets by not credit financial credit institutions, bureau of credit histories, credit rating agencies.

Chapter 1. General provisions

1.1. For the purpose of this Instruction of the concept "deferred tax liability", "deferred tax asset", "deferred tax", "taxable profit", "tax loss", "tax asset cost", "tax cost of the obligation", "temporary differences", "taxable temporary differences", "deductible temporary differences", "probability of receipt of sufficient taxable profit", "taxation", "rate" are applied in the values established by the International accounting standard (IAS) 12 "Income taxes" <1> (further - IFRS (IAS) 12).

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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 (registration No. 40940) is registered by the Ministry of Justice of the Russian Federation on February 2, 2016, 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), with amendments is registered by the Ministry of Justice of the Russian Federation on December 2, 2024, 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) 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, 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, 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" (it is registered by the Ministry of Justice of the Russian Federation on October 9, 2019, registration No. 56187), the order of the Ministry of Finance of the Russian Federation of December 30, 2021 No. 229n "About introduction of documents of International accounting standards "Disclosure of information on accounting policy (Amendments to IFRS (IAS) 1 "Accounts presentation" and to Practical recommendations No. 2 about application of IFRS "Forming of judgments of materiality") "and" the deferred tax connected with assets and liabilities which result from one transaction (the amendment to IFRS (IAS) 12)" in action in the territory of the Russian Federation" (registration No. 67141), the order of the Ministry of Finance of the Russian Federation of June 4, 2024 No. 77n "About introduction of documents of International accounting standards "Agreements on financing of deliveries (The amendment to IFRS (IAS) 7 and IFRS (IFRS) 7)" is registered by the Ministry of Justice of the Russian Federation on February 3, 2022, "The international tax reform - model rules of the Component 2 (The amendment to IFRS (IAS) 12)", "Lack of possibility of currency exchange (The amendment to IFRS (IAS) 21)" in action in the territory of the Russian Federation" (registration No. 78758) is registered by the Ministry of Justice of the Russian Federation on July 4, 2024.

1.2. Not credit financial credit institution, bureau of credit histories, credit rating agency (further in case of joint mentioning - the organization) shall reflect deferred tax liabilities and deferred tax assets in accounts of financial accounting of the chart of accounts of financial accounting for not credit financial credit institutions, the bureau of credit histories, credit rating agencies approved by the Bank of Russia according to Item 14 of article 4 of the Federal Law of July 10, 2002 No. 86-FZ "About the Central bank the Russian Federation (Bank of Russia)".

1.3. The organization shall reflect in accounts of financial accounting recognition and change of deferred tax liabilities and deferred tax assets the last calendar day of every period from January 1 to March 31, from January 1 to June 30, from January 1 to September 30, from January 1 to December 31 (further - the accounting period) or the last calendar day of every month in case of approval by the organization in the accounting policy of the decision on reflection of deferred tax liabilities and deferred tax assets the last calendar day of every month.

1.4. In case of change of the tax rates on the income tax of the organizations (further - the income tax) the organization shall reflect in accounts of financial accounting the last calendar day of the accounting period (month) the deferred tax liabilities and deferred tax assets calculated at profit tax rates in accordance with the legislation of the Russian Federation about taxes and fees which are subject to application for date of asset realization or repayment of the obligation.

1.5. The organization shall reflect in accounts of financial accounting the deferred tax liabilities and deferred tax assets calculated for the last calendar day of the accounting period (month) by establishment:

financial accounting account balances;

tax asset cost and tax cost of obligations;

taxable temporary differences;

deductible temporary differences;

the amounts of deferred tax liabilities which change of size is reflected in accounts on accounting of financial result and (or) on accounts on accounting of the added capital;

the amounts of deferred tax assets which change of size is reflected in accounts on accounting of financial result and (or) on accounts on accounting of the added capital;

the amounts of deferred tax assets on the unused tax losses postponed for the future.

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