Financial Reporting by Legal Persons.

From 2012 to 2018, Rosstat collected the data. The data was published once a year; this is an annual snapshot with no revisions. Starting in 2019, the Federal Tax Service (FTS) took over the registration of financial statements. In addition to annual reports, quarterly reports are also published. On the portal https://bo.nalog.ru/, the data is available via a web interface; the departmental agency provides machine-readable access for a fee. The data in the source point is updated daily.

The fnsbalances database contains two tables: - fns_balances — reports from 2019 onward, 13.4 million records at the end of 2024; versions are available, with the current one marked with the actual attribute; renewed once a day; - gks_balances — reports for 2012–2018, 13.8 million transcripts, an archive that is not updated.