INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of October 10, 2025 No. 7206-U

About procedure for reflection on accounts of financial accounting of the income and expenses 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 the income and expenses 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 the following concepts are applied:

"equity instrument" - in value, stipulated in Item 11 International accounting standards (IAS) 32 "Financial instruments: representation" <1>;

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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) is registered by the Ministry of Justice of the Russian Federation on July 15, 2016 (further - 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 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 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) (further - the order of the Ministry of Finance of the Russian Federation No. 304n is registered by the Ministry of Justice of the Russian Federation on January 19, 2021).

"fair value" - in value, stipulated in Item 2 International accounting standards (IFRS) 13 "Assessment of fair value" <2>;

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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. 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.

"credit risk" - in the value established by appendix A of the International accounting standard (IFRS) 7 "Financial instruments: disclosure of information" <3>;

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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 of April 7, 2020 No. 55n "About introduction of the document of International accounting standards "Reform of benchmark interest rate (Amendments 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 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), 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" is registered by the Ministry of Justice of the Russian Federation on March 22, 2021) "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 (Amendments to IFRS (IAS) 12)", "Lack of possibility of currency exchange (Amendments 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.

"effective interest rate method" - in the value established by appendix A of the International accounting standard (IFRS) 9 "Financial instruments" <4> in edition of 2014;

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