INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of October 10, 2025 No. 7206-U

About procedure for reflection on accounts of financial accounting of the income and expenses 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 the income and expenses 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 the following concepts are applied:

"equity instrument" - in value, stipulated in Item 11 International accounting standards (IAS) 32 "Financial instruments: representation" <1>;

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<1> 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 of July 11, 2016 No. 111n (registration No. 43044) is registered by the Ministry of Justice of the Russian Federation on August 1, 2016 (further - 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 amendments, enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation of June 27, 2016 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" (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), 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, 2018 No. 125n "About introduction of the document of International accounting standards in action in the territory of the Russian Federation" (registration No. 51396) (further - 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 June 21, 2018), 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).

"fair value" - in value, stipulated in Item 2 International accounting standards (IFRS) 13 "Assessment of fair value" <2>;

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<2> 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.

"credit risk" - in the value established by appendix A of the International accounting standard (IFRS) 7 "Financial instruments: disclosure of information" <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 of April 7, 2020 No. 55n "About introduction of the document of International accounting standards "Reform of benchmark interest rate (Amendments to IFRS (IFRS) 9, IFRS (IAS) 39 and IFRS (IFRS) 7)" in action in the territory of the Russian Federation" (registration No. 58832) (further - the order of the Ministry of Finance of the Russian Federation No. 55n is registered by the Ministry of Justice of the Russian Federation on July 3, 2020), the order of the Ministry of Finance of the Russian Federation No. 304n, 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 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" is registered by the Ministry of Justice of the Russian Federation on March 22, 2021) "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), 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.

"effective interest rate method" - in the value established by appendix A of the International accounting standard (IFRS) 9 "Financial instruments" <4> in edition of 2014;

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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. 98n, with the amendments enacted in the territory of the Russian Federation 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 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, 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), 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 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 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") ", " 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.

"control over asset" - in value, stipulated in Item 33 International accounting standards (IFRS) 15 "Revenue under contracts with buyers" <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. 98n, with the amendments enacted in the territory of the Russian Federation 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 14, 2016 No. 156n "About introduction of the document of International accounting standards in action in the territory of the Russian Federation" (registration No. 43921), 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 October 5, 2016.

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 income and expenses in accounts of financial accounting on symbols of the report on financial results (further - OFR) according to parts V-VIII of appendix 2 to the Provision of the Bank of Russia of August 1, 2022 No. 803-P "About the Chart of accounts of financial accounting for not credit financial credit institutions, bureau of credit histories, credit rating agencies and procedure for its application" <6> (further - the Provision of the Bank of Russia No. 803-P) (for the organizations which are not applying the Provision of the Bank of Russia of October 10, 2025 No. 873-P "About procedure for reflection on accounts of financial accounting by the microcredit companies, pawnshops, insurance brokers, investment advisers, bureau of credit histories credit rating agencies of separate objects of financial accounting" <7> (further - the Provision of the Bank of Russia No. 873-P) or appendix 2 to the Provision of the Bank of Russia No. 873-P (for the organizations applying the Provision of the Bank of Russia No. 873-P).

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<6> It is registered by the Ministry of Justice of the Russian Federation on September 20, 2022, registration No. 70158, with the changes made by Instructions of the Bank of Russia of January 10, 2024 No. 6665-U (it is registered by the Ministry of Justice of the Russian Federation on February 12, 2024, registration No. 77223), of May 21, 2024 No. 6729-U (it is registered by the Ministry of Justice of the Russian Federation on June 20, 2024, registration No. 78625), of October 10, 2025 No. 7205-U (it is registered by the Ministry of Justice of the Russian Federation on November 17, 2025, registration No. 84192).

<7> It is registered by the Ministry of Justice of the Russian Federation on November 18, 2025, registration No. 84204.

1.3. Interest incomes and expenses the organization shall reflect in accounts of financial accounting using effective interest rate method, except as specified, stipulated in Item 3.2 Instructions of the Bank of Russia of June 30, 2025 No. 7115-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 attraction of money by them according to the loan agreements, credit agreements, the issued bonds and issued to bills of exchange" <8>, Item 3.2 of the Instruction of the Bank of Russia 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 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" <9>, Item 3.2 of the Instruction of the Bank of Russia 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" <10>, Items 2.12 and 2.13 of the Provision of the Bank of Russia No. 873-P.

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<8> It is registered by the Ministry of Justice of the Russian Federation on August 8, 2025, registration No. 83160.

<9> It is registered by the Ministry of Justice of the Russian Federation on November 19, 2025, registration No. 84205.

<10> It is registered by the Ministry of Justice of the Russian Federation on November 18, 2025, registration No. 84203.

1.4. Reflection on accounts of financial accounting of the income and expenses from delivery (realization) of assets, except for purchase and sale of foreign currency, the organization shall perform with use of balance sheet accounts on accounting of disposal (realization).

1.5. The organization shall reflect the income and expenses in accounts of financial accounting in rubles.

Chapter 2. Reflection on accounts of financial accounting of the income

2.1. For the purpose of this Instruction the organization shall carry to the income, including:

2.1.1. The value addition of assets of the organization leading to increase in own means (capital) in the organization in one of the following forms:

receipt of assets, except for the receipts specified in Item 2.3 of this Instruction;

revaluation of asset cost (except for revaluations of fixed assets, intangible assets, the financial assets estimated at fair value through other comprehensive income and also revaluations of requirements of the organization to the worker for payment of remunerations upon termination of labor activity, attributable to increase in the added capital of the organization);

reduction of reserves under impairment;

reduction of reserves - estimative obligations;

making of transactions on delivery (realization) of assets, performance of works, rendering services.

2.1.2. The reduction of cost of obligations of the organization leading to increase in own means (capital) in the organization in the form of write-off or revaluation of cost of obligations, except for:

revaluations of cost of obligations on payment of employee benefits upon termination of the labor activity attributable to increase in the added capital of the organization;

reduction of fair value of the financial liability caused by change of credit risk.

2.1.3. Interest incomes which the organization the income added in the form of percent, the coupon, discount (award) on the transactions which are bringing in interest incomes is recognized.

2.2. The organization shall reflect in accounts of financial accounting the income specified in subitems 2.1.1 and 2.1.2 of Item 2.1 of this Instruction in case of simultaneous availability of the following conditions:

the organization has the right to the income according to the agreement providing delivery (realization) to the partner of the organization of asset and (or) performance of works, rendering services;

the income amount is determined by the organization;

the size of the expenses incurred by the organization in case of obligation fulfillment for the agreement providing delivery (realization) of asset and (or) performance of works, rendering services is determined by the organization;

as a result of transaction on delivery (realization) of asset the organization cedes to the buyer control over asset.

2.3. The organization shall not reflect in accounts of financial accounting as the income the following receipts:

deposits or fees to property of the organization from her founders, shareholders, participants or members;

assets under commission agreements, orders, to agency agreements for benefit of the consignor, the principal, the principal, and also in providing the broker, attorney, agent with the means necessary for execution of the order, and (or) in compensation of the amounts spent for execution of the order, other than remuneration of the broker, the attorney, the agent;

the money received and (or) collected by the organization and which are subject to transfer for benefit of the third parties;

differences between actual costs on the redemption of own shares of the organization which is joint-stock company or on acquisition of share or part of share in the authorized capital of the organization which is limited liability company, and their book value.

Chapter 3. Reflection on accounts of financial accounting of expenses

3.1. For the purpose of this Instruction the organization shall carry to expenses, including:

3.1.1. The reduction of asset cost of the organization leading to reduction of own means (capital) of the organization in one of the following forms:

asset retirement;

revaluation of asset cost (except for revaluations of fixed assets, intangible assets, the financial assets estimated at fair value through other comprehensive income and also revaluations of requirements of the organization to the worker for payment of remunerations upon termination of labor activity, attributable to reduction of the added capital of the organization);

creation, increase in reserves under impairment;

creation, increase in reserves - estimative obligations;

making of transactions on delivery (realization) of assets, performance of works, rendering services.

3.1.2. The value addition of obligations of the organization leading to reduction of own means (capital) of the organization in the form of revaluation of cost of obligations, except for:

revaluations of cost of obligations on payment of employee benefits upon termination of labor activity, attributable to reduction of the added capital of the organization;

increases in fair value of the financial liability caused by change of credit risk.

3.1.3. Interest expenses which the organization the expenses added in the form of percent, the coupon, discount (award) on the transactions bringing interest expenses are recognized.

3.2. The organization shall reflect in accounts of financial accounting the expenses specified in subitems 3.1.1 and 3.1.2 of Item 3.1 of this Instruction in case of simultaneous availability of the following conditions:

the expense arises according to the agreement providing delivery (realization) by the partner of the organization of asset and (or) performance of works, rendering services;

the expense amount according to the agreement providing delivery (realization) by the partner of the organization of asset and (or) performance of works, rendering services is determined by the organization.

Chapter 4. Features of reflection on accounts of financial accounting of the income and expenses from foreign currency transactions and transactions with precious metals

4.1. The organization shall reflect in accounts of financial accounting the income and expenses from transactions of purchase and sale of foreign currency for rubles in cash and non-cash forms as difference between the buying rate (sale) of foreign currency according to the purchase and sale agreement of foreign currency and the official rate of foreign currency in relation to 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 of foreign currency), on the earliest of the following dates:

date of transfer of rubles or foreign currency to the partner according to the purchase and sale agreement of foreign currency;

the date of receipt of foreign currency or rubles from the partner according to the purchase and sale agreement of foreign currency.

The organization shall reflect in accounts of financial accounting the income and expenses from transactions of purchase and sale of foreign currency for other foreign currency in cash and non-cash forms as the difference between ruble equivalents of foreign currencies determined by rate of one foreign currency to rate of other foreign currency, expected on the official rates of foreign currency transaction date of purchase and sale of foreign currency.

4.2. If the income (expenses) of the organization is expressed in foreign currency, the organization shall reflect in accounts of financial accounting on accounting of the income (expenses) ruble equivalent of the amount of foreign currency on the official rate of foreign currency for date of recognition of the income (expense).

4.3. For the purpose of reflection on accounts of financial accounting of the income and expenses from revaluation of means in foreign currency the organization shall perform recalculation of data of analytics in foreign currency in rubles by multiplication of the amount of foreign currency by the official rate of foreign currency by the following dates:

date of reflection of the fact of economic life on the account of financial accounting on which foreign currency transactions are considered;

last calendar day of every month.

4.4. The organization shall reflect in accounts of financial accounting the income and expenses from the transactions connected with disposal (realization) of precious metals as difference between the price of disposal (realization) of precious metal and its book value operating for transaction date, connected with disposal (realization) of precious metals.

4.5. For the purpose of reflection on accounts of financial accounting of the income and expenses from revaluation of precious metals the organization shall perform recalculation of data of analytics in accounting units of mass of precious metal in rubles by multiplication of mass of precious metal by the book price by precious metal established by the Bank of Russia according to the paragraph the second Item 5 of article 10 of the Federal Law of March 26, 1998 No. 41-FZ "About precious metals and gemstones" (further - book price on precious metal), for the following dates:

date of reflection of the fact of economic life on the account of financial accounting on which transactions in precious metals are considered;

last calendar day of every month.

4.6. The organization shall reflect in accounts of financial accounting the income (expenses) from transactions of purchase and sale of foreign currency on symbols 37101 - 37106 (47101 - 47106) OFR of parts V-VIII of appendix 2 to the Provision of the Bank of Russia No. 803-P (for the organizations which are not applying the Provision of the Bank of Russia No. 873-P) or appendices 2 to the Provision of the Bank of Russia No. 873-P (for the organizations applying the Provision of the Bank of Russia No. 873-P).

4.7. In case of disposal (realization) of the asset nominated in foreign currency, the organization shall reflect the ruble equivalent of its cost determined by the official rate of foreign currency for date of its disposal (realization) in the account on accounting of disposal (realization).

4.8. The organization shall reflect ruble equivalent of income amount in the foreign currency received or which is subject to obtaining by the organization according to the agreement providing delivery (realization) of asset by the organization on the credit of accounts of financial accounting on accounting of disposal (realization) on the official rate of foreign currency for date of its disposal (realization).

4.9. The organization shall reflect in accounts of financial accounting the income (expenses) from transactions of purchase and sale of precious metals on symbols 37301 - 37305 (47301 - 47305) OFR of parts V-VIII of appendix 2 to the Provision of the Bank of Russia No. 803-P (for the organizations which are not applying the Provision of the Bank of Russia No. 873-P) or appendices 2 to the Provision of the Bank of Russia No. 873-P (for the organizations applying the Provision of the Bank of Russia No. 873-P).

4.10. The organization shall reflect in accounts of financial accounting the income (expenses) from revaluation of means in foreign currency, precious metals as:

increase (reduction) in ruble equivalent of the asset nominated in foreign currency;

reduction (increase) of ruble equivalent of the obligation nominated in foreign currency.

4.11. The organization shall reflect in accounts of financial accounting the income (expenses) from revaluation of means in foreign currency, except the acquired equity instruments, on symbols 37201 - 37206 (47201 - 47206) OFR of parts V-VIII of appendix 2 to the Provision of the Bank of Russia No. 803-P (for the organizations which are not applying the Provision of the Bank of Russia No. 873-P) or appendices 2 to the Provision of the Bank of Russia No. 873-P (for the organizations applying the Provision of the Bank of Russia No. 873-P).

4.12. The organization shall reflect in accounts of financial accounting the income (expenses) from revaluation of precious metals on symbols 37401 - 37405 (47401 - 47405) OFR of parts V-VIII of appendix 2 to the Provision of the Bank of Russia No. 803-P (for the organizations which are not applying the Provision of the Bank of Russia No. 873-P) or appendices 2 to the Provision of the Bank of Russia No. 873-P (for the organizations applying the Provision of the Bank of Russia No. 873-P).

4.13. The organization shall reflect in accounts of financial accounting ruble equivalent of precious metal on book price on precious metal for date of recognition of interest income of placement of precious metals on bank accounts and in bank deposits in precious metals the organization for symbols of the Section 1 "Interest incomes" of part 3 "The income from financial instrument transactions and precious metals" OFR of parts V-VIII of appendix 2 to the Provision of the Bank of Russia No. 803-P (for the organizations which are not applying the Provision of the Bank of Russia No. 873-P) or appendices 2 to the Provision of the Bank of Russia No. 873-P (for the organizations applying the Provision of the Bank of Russia No. 873-P).

Chapter 5. Final provisions

5.1. In case of application of this Instruction the organization shall be guided by International accounting standards and Explanations of International Financial Reporting Standards <11>.

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<11> Are enacted in the territory of the Russian Federation according to the order of the Government of the Russian Federation of February 25, 2011 No. 107 "About approval of the Regulations on recognition of International accounting standards and Explanations of International accounting standards for application in the territory of the Russian Federation".

5.2. Requirements of this Instruction do not extend to the income and expenses included by the organization in structure of other comprehensive income.

5.3. Requirements of this Instruction do not extend to foreign insurance companies.

5.4. Requirements of this Instruction do not extend to the credit consumer cooperatives and agricultural credit consumer cooperatives which are not combining the activities with activities of other not credit financial credit institution, housing accumulative cooperatives.

5.5. This Instruction is subject to official publication and according to the solution of the Board of directors of the Bank of Russia (the minutes of the Board of directors of the Bank of Russia of September 12, 2025 No. PSD-27) become effective since January 1, 2026, except for Item 5.4 of this Instruction.

Item 5.4 of this Instruction becomes effective since January 1, 2027.

5.6. From the date of entry into force of this Instruction to recognize invalid:

Provision of the Bank of Russia of June 29, 2020 No. 726-P "About procedure for reflection on accounts of financial accounting by not credit financial credit institutions of the income, expenses and other comprehensive income" <12>;

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<12> It is registered by the Ministry of Justice of the Russian Federation on July 23, 2020, registration No. 59055.

subitem 3.2 of Item 3 of the Instruction of the Bank of Russia of August 16, 2022 No. 6219-U "About establishment of starting date of obligatory application of the International accounting standard (IFRS) 17 "Insurance contracts" and the International accounting standard (IFRS) 9 "Financial instruments" insurance companies, societies of mutual insurance and non-state pension funds, about modification of separate regulations of the Bank of Russia concerning financial accounting and accounting (financial) records of not credit financial credit institutions and about cancellation of separate regulations of the Bank of Russia concerning conducting financial accounting by the not credit financial credit institutions" <13>;

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<13> It is registered by the Ministry of Justice of the Russian Federation on September 20, 2022, registration No. 70157.

Instruction of the Bank of Russia of May 21, 2024 No. 6731-U "About modification of the Provision of the Bank of Russia of June 29, 2020 No. 726-P" <14>.

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<14> It is registered by the Ministry of Justice of the Russian Federation on June 20, 2024, registration No. 78623.

 

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