INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of October 10, 2025 No. 7208-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 provision of money by them according to loan agreements and placement of money by them on bank deposit agreements

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 provision of money by them according to loan agreements and placement of money by them on bank deposit agreements.

Chapter 1. General provisions

1.1. For the purpose of this Instruction the following concepts are applied:

"The 12-month expected credit losses", "depreciated cost", "gross carrying amount", "remuneration which is integral part of effective interest rate", "date of reclassification", "costs according to the transaction", "the credit depreciated financial asset", "effective interest rate method", "the expected credit losses", "the expected credit losses for all term", "provision under the expected credit losses", "the depreciated financial asset created credit", "percentage revenue", "effective interest rate" - in the values established by the International accounting standard (IFRS) 9 "Financial instruments" in edition of 2014 <1> (further - IFRS (IFRS) 9);

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<1> 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" is enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation of June 27, 2016 (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), with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation of July 11, 2016 No. 111n "About enforcement and cancellation of documents of International accounting standards in the territory of the Russian Federation" (registration No. 43044) (further - the order of the Ministry of Finance of the Russian Federation No. 111n is registered by the Ministry of Justice of the Russian Federation on August 1, 2016), 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) is registered by the Ministry of Justice of the Russian Federation on June 21, 2018 (further - 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 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) is registered by the Ministry of Justice of the Russian Federation on July 3, 2020 (further - the order of the Ministry of Finance of the Russian Federation No. 55n), 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), 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 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" is registered by the Ministry of Justice of the Russian Federation on March 22, 2021)", "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.

"the active market", "observed basic data", "present value", "fair value" - in the values established by the International accounting standard (IFRS) 13 "Assessment of fair value" <2> (further - IFRS (IFRS) 13);

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<2> 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 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 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.

"equity instrument", "equity" - in the values established by the International accounting standard (IAS) 32 "Financial instruments: representation" <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 No. 304n.

"credit risk" - in the value established by the International accounting standard (IFRS) 7 "Financial instruments: disclosure of information" <4> (further - IFRS (IFRS) 7);

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<4> 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. 55n, the order of the Ministry of Finance of the Russian Federation No. 304n, 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") "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) (further - the order of the Ministry of Finance of the Russian Federation No. 229n), 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.

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