INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of October 10, 2025 No. 7210-U

About procedure for reflection on accounts of financial accounting of deferred tax liabilities and deferred tax assets 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 deferred tax liabilities and deferred tax assets 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 of the concept "deferred tax liability", "deferred tax asset", "deferred tax", "taxable profit", "tax loss", "tax asset cost", "tax cost of the obligation", "temporary differences", "taxable temporary differences", "deductible temporary differences", "probability of receipt of sufficient taxable profit", "taxation", "rate" are applied in the values established by the International accounting standard (IAS) 12 "Income taxes" <1> (further - IFRS (IAS) 12).

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