• 107016, Москва, ул. Неглинная, д. 12, к. В, Банк России
  • 8 800 300-30-00
  • www.cbr.ru
Что вы хотите найти?

Preliminary requirements to XBRL statements applicable from 2019 published

7 августа 2018 года
Новости
Поделиться

The Bank of Russia worked out a preliminary version of the XBRL taxonomy (version 3.0) for the accounting (financial) statements, as well as supervisory and statistical reporting for a number of non-bank financial institutions. This will become effective from 2019. Market participants will be able to test the preliminary version of the XBRL taxonomy and provide their comments to the Bank of Russia by 20 September 2018. The final version 3.0 of the taxonomy will be based on the preliminary version and will take into account the opinion of market participants. It will be used to amend the respective Bank of Russia regulations.

The taxonomy includes the updated reporting requirements for insurance agents, NPFs, professional securities market participants, joint-stock investment funds and management companies. In addition, it includes the reporting modules for credit rating agencies and insurance brokers that will be obliged to use the XBRL format when reporting to the Bank of Russia from 2019. Currently, the Bank of Russia is drafting ordinances which establish the form, timeframes and procedure for compiling and submitting XBRL reports by credit rating agencies and insurance brokers.

The XBRL taxonomy takes into account recommendations of leading consultancies, IT developers, industrial associations and financial market participants. It is based on the taxonomy published on the Bank of Russia website in April 2018.

Сохранить в PDF