Annotation

The article analyzes the regulation of reporting by credit institutions in the context of its impact on the regulatory impact of the Bank of Russia in the context of sectoral sanctions. To identify the specifics of the preparation, presentation and disclosure of financial statements by credit institutions in the context of financial system shocks. The author identifies a synergetic relationship between the design of new formats of interaction between credit institutions and the regulator and ensuring an increase in the effectiveness of suspending financial disclosure by credit institutions. The article formulates specific proposals for the development of the legal and technical technique of "referring" to an electronic reporting form in the context of the development of the projected data-centric approach.