INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of October 10, 2025 No. 7209-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 securities

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 securities.

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", "date of reclassification", "date of the conclusion of the transaction", "debt instrument", "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", "purchase or sale on standard conditions", "acquired or the depreciated financial asset created credit", "the derivative tool", "percentage revenue", "transaction price", "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.

"associated organization", "considerable influence", "joint business", "joint control" - in the values established by the International accounting standard (IAS) 28 "Investment into associated organizations and joint businesses">;

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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 of July 20, 2017 No. 117n "About introduction of documents of International accounting standards in action in the territory of the Russian Federation" (registration No. 47669), the order of the Ministry of Finance of the Russian Federation No. 56n, 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 August 4, 2017.

"activity date", "foreign currency transaction" - in the values established by the International accounting standard (IAS) 21 "Influence of changes of the currency rates" <4>;

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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, 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, 2024 No. 77n "About introduction of documents of International accounting standards "Agreements on financing of deliveries (Amendments to IFRS (IAS) 7 and IFRS (IFRS) 7)", "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) (further - the order of the Ministry of Finance of the Russian Federation No. 77n is registered by the Ministry of Justice of the Russian Federation on July 4, 2024).

"equity instrument", "equity", "financial asset" - in the values established by the International accounting standard (IAS) 32 "Financial instruments: representation" <5>;

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<5> 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.

"the affiliated organization", "control over investee" - in the values established by the International accounting standard (IFRS) 10 "Consolidated financial statements" <6>;

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<6> 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.

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

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<7> 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 (Amendments 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 is registered by the Ministry of Justice of the Russian Federation on February 3, 2022), the order of the Ministry of Finance of the Russian Federation No. 77n.

"owners" - in the value established by the International accounting standard (IAS) 1 "Accounts presentation" <8> (further - IFRS (IAS) 1);

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<8> 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. 111 and, 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 October 30, 2018 No. 220n "About introduction of the document of International accounting standards in action in the territory of the Russian Federation" (registration No. 52703) is registered by the Ministry of Justice of the Russian Federation on November 16, 2018, the order of the Ministry of Finance of the Russian Federation of August 5, 2019 No. 119n "About introduction of the document of International accounting standards "Materiality determination (Amendments to IFRS (IAS) 1 and IFRS (IAS) 8)" in action in the territory of the Russian Federation" (registration No. 56149) is registered by the Ministry of Justice of the Russian Federation on October 4, 2019, the order of the Ministry of Finance of the Russian Federation of July 14, 2020 No. 142n "About introduction of the document of International accounting standards "Classification of obligations as short-term or long-term (Amendments to IFRS (IAS) 1)" in action in the territory of the Russian Federation" (registration No. 59616) is registered by the Ministry of Justice of the Russian Federation on September 2, 2020, the order of the Ministry of Finance of the Russian Federation of November 26, 2020 No. 283n "About introduction of documents of International accounting standards "Prolongation of effective period of temporary release from application of IFRS (IFRS) 9 (The amendment to IFRS (IFRS) 4)" and "The amendment to IFRS (IAS) 1 "Accounts presentation" in action in the territory of the Russian Federation" (registration No. 61873), 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. 229n is registered by the Ministry of Justice of the Russian Federation on December 28, 2020, the order of the Ministry of Finance of the Russian Federation of December 13, 2023 No. 198n "About introduction of the document of International accounting standards "Long-term obligations with covenants (Amendments to IFRS (IAS) 1)" in action in the territory of the Russian Federation" (registration No. 76917) is registered by the Ministry of Justice of the Russian Federation on January 19, 2024.

"impairment loss" - in the value established by the International accounting standard (IAS) 36 "Asset impairment" <9>.

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<9> 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. 125n, the order of the Ministry of Finance of the Russian Federation No. 304n.

1.2. Not credit financial credit institution, bureau of credit histories, credit rating agency (further in case of joint mentioning - the organization) shall reflect the separate objects of financial accounting connected with securities 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. In case of initial recognition of the securities which are financial assets (except for the securities specified in paragraph one of Item 1.4 of this Instruction), the organization shall classify securities for the purposes of their reflection on accounts of financial accounting after initial recognition in one of the following categories according to Section 4.1 IFRS (IFRS) 9 (further - category of securities):

the securities which are debt instruments (further - debt securities), estimated on depreciated cost;

the securities estimated at fair value through other comprehensive income;

the securities estimated at fair value through profit or loss.

1.4. In case of receipt of control over the investee which is joint-stock company, mutual investment fund (further - investee), joint control over it or considerable influence on it the organization shall for the purposes of reflection on accounts of financial accounting of the securities which are equity instruments (further - equity securities) the affiliated organizations, equity securities of associated organizations and equity securities of joint businesses to classify them as estimated on original cost (except for the case specified in the paragraph the second this Item).

In case of receipt of control over investee, joint control over it or considerable influence on it the organization shall for the purposes of reflection on accounts of financial accounting of equity securities of the affiliated organizations and equity securities of associated organizations to classify them according to Item 4.1.4 IFRS (IFRS) 9, if such decision is approved in accounting policy of the organization.

1.5. For the purposes of reflection of the debt securities estimated on depreciated cost on accounts of financial accounting the organization shall estimate their depreciated cost according to Section 5.4 IFRS (IFRS) 9 with use of effective interest rate method (further respectively - EPS, the EPS method) or without use of the EPS method in the case specified in Item 3.2 of this Instruction.

1.6. For the purposes of reflection on accounts of financial accounting of securities which fair value is expressed in foreign currency the organization shall make recalculation of their fair value in rubles on the official rate of foreign currency in relation to the ruble established by the Bank of Russia according to Item 15 of article 4 of the Federal Law of July 10, 2002 No. 86-FZ "About the Central bank the Russian Federation (Bank of Russia)" (further - the official rate) for date of assessment of their fair value.

For the purposes of reflection on accounts of financial accounting of the debt securities estimated on depreciated cost, nominal value (the obligation amount) of which is expressed in foreign currency, the organization shall make recalculation of their depreciated cost expressed in foreign currency in rubles on the official rate for date of assessment of their depreciated cost.

For the purposes of reflection on accounts of financial accounting of equity securities which nominal value is expressed in foreign currency the organization after their initial recognition shall not make recalculation of their original cost expressed in foreign currency depending on change of the official rates.

1.7. The organization shall reflect in accounts of financial accounting of transaction on each security transaction separately.

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