Results of the UFR survey on the use of the XBRL format: digest

Since 2018, the XBRL reporting format has become mandatory for insurers, professional securities market participants, trade organizers and clearing organizations, non-state pension funds, joint-stock investment funds, investment fund management companies, mutual investment funds and non-state pension funds, since 01.04.2021 - for insurance brokers and credit rating agencies, since 01.10.2021 - for specialized depositories, since 01.01.2022 - for credit history bureaus, since 01.04.2023 - for investment platform operators, financial platform operators, operators of information systems in which digital financial assets are issued, as well as digital financial asset exchange operators, since 01.04.2024 - for self-regulatory organizations in the financial market.

As of June 30, 2023, the state corporation Deposit Insurance Agency, which acts as the bankruptcy trustee, switched to submitting reports of liquidated insurance organizations to the Bank of Russia in XBRL format.

In the process of reporting in XBRL format, a supervised entity should use the following main sources of information:

• the version of the final XBRL taxonomy of the Bank of Russia corresponding to the reporting period, which is a complete technological set of supervisory requirements for the organization and includes the entire volume of indicators of accounting (financial), supervisory and statistical reporting;
• a normative act that is a direct projection of the complete structure of the taxonomy and includes information on the procedures and deadlines for compiling and submitting reports to the Bank of Russia;
• Rules for generating XBRL reports and submitting them to the Bank of Russia , explanations, and methodological recommendations for completing them, which, among other things, provide a list of duplicate indicators in different reporting forms with the numbers of such forms, and also contain templates for visualizing indicators in a tabular reporting format familiar to non-financial organizations;
• software that implements the conversion of reporting data into XBRL format: the "Converter" software and the "XBRL Questionnaire Editor" software.

Responsible structural unit: Department of Data, Projects and Processes

Last page update: September 25, 2025