It is registered
Ministry of Justice
Russian Federation
On June 22, 2023 No. 73954
of May 24, 2023 No. 77n
About modification of Item 7 of the Procedure for the cost determination of net assets approved by the Order of the Ministry of Finance of the Russian Federation of August 28, 2014 No. 84n
According to paragraph one of Item 3 of article 35 of the Federal Law of December 26, 1995 No. 208-FZ "About joint-stock companies", Item 5 of article 10 of the Federal Law of May 8, 1996 No. 41-FZ "About production cooperatives", paragraph one of Item 2 of article 30 of the Federal Law of February 8, 1998 No. 14-FZ "About limited liability companies", the paragraph third Item 2 of article 15 of the Federal Law of November 14, 2002 No. 161-FZ "About state and municipal unitary enterprises", part 3 of article 32 of the Federal Law of December 30, 2004 No. 215-FZ "About housing accumulative cooperatives", part 7 of article 6 of the Federal Law of December 29, 2006 No. 244-FZ "About state regulation of activities for the organization and carrying out gamblings and about modification of some legal acts of the Russian Federation", part 3 of article 15 of the Federal Law of December 3, 2011 No. 380-FZ "About economic partnership", Item 1 and subitem 5.2.29 (1) Item 5 of the Regulations on the Ministry of Finance of the Russian Federation approved by the order of the Government of the Russian Federation of June 30, 2004 No. 329, Item 1 of the order of the Government of the Russian Federation of November 26, 2012 No. 1221 "About the federal executive body authorized on establishment of procedure for cost determination of net assets of economic partnership based on accounting data" I order:
Bring in Item 7 of the Procedure for the cost determination of net assets approved by the order of the Ministry of Finance of the Russian Federation of August 28, 2014 No. 84n (registration No. 34299) <1>, change is registered by the Ministry of Justice of the Russian Federation on October 14, 2014, having added it with the paragraph of the following content:
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<1> With the changes made by orders of the Ministry of Finance of the Russian Federation of February 21, 2018 No. 30n (registration No. 50332) is registered by the Ministry of Justice of the Russian Federation on March 13, 2018, of August 31, 2020 No. 179n (registration No. 60619) is registered by the Ministry of Justice of the Russian Federation on October 28, 2020, of November 27, 2020 No. 286n (registration No. 61513) is registered by the Ministry of Justice of the Russian Federation on December 17, 2020.
"In case of cost determination of net assets the air enterprises during 2023 - 2024 and following the results of 2024 have the right not to include book value of right to use by the aircrafts and aviation engines which are the subject of the agreement of lease (leasing) in the assets accepted to calculation and not to include at the same time in obligations assumed to calculation, book value of obligations on lease of aircrafts and aviation engines, estimative obligations which size is included in actual cost of right to use by aircrafts and aviation engines.".
Minister
A. G. Siluanov
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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