The XBRL Taxonomy of the Bank of Russia (version 5.3.1.0) (for ASV) is developed for the purpose of submission to the Bank of Russia by the State Corporation “Agency for Deposit Insurance”, which performs the functions of bankruptcy trustee, of accounting (financial) statements and statistical reporting (hereinafter -reporting) of liquidated insurance organizations according to the Bank of Russia’s Instruction dated 13.06.2017 № 4404-U.
Bank of Russia’s XBRL Taxonomy (version 5.3.1.0) (for DIA) contains indicators of accounting (financial) statements in accordance with requirements established by the Regulation of the Bank of Russia dated 28.12.2015 № 526-P (in edition in including including the Bank of Russia’s Order dated 18.09.2023 № 6529-U “On amending the Regulation of the Bank of Russia of December 28 28 2015 № 526-P”), and statistical reporting indicators on form 0420162 “Information on the activities of the insurer” in accordance with the requirements established by the Order of the Bank of Russia of 14.11.2022 № 6315-U.
The effective date of the XBRL taxonomy of the Bank of Russia (version 5.3.1.0) (for DIA) – starting from reporting as of 31.03.2024.