The Central Bank of Russia published its Banking Regulation Review for the second quarter of 2026, outlining plans to finalize draft amendments to loan loss provisioning rules in the third quarter. Banks would have to use official documents to verify individuals’ income, while assessments of large companies would consider the availability of International Financial Reporting Standards statements. The amendments are expected to take effect in January 2027. The central bank also plans to revise internal capital adequacy assessment process requirements. A differentiated add-on of between 0% and 5% would become part of the minimum capital adequacy ratio, linking capital requirements more closely to banks’ risk management. Separately, the authority will discuss with the banking industry a possible foreign currency liquidity ratio designed to encourage banks to maintain buffers against cash outflows. The review also recaps previously implemented initiatives covering credit concentration risk, assessments of banks’ economic condition, minimum capital requirements, subordinated instruments and consolidated prudential ratios.