FEDERAL LAW OF THE RUSSIAN FEDERATION

of February 20, 2026 No. 25-FZ

About introduction of amendments to articles 2 and 8 of the Federal law "About Consolidated Financial Statements" and separate legal acts of the Russian Federation

Accepted by the State Duma on February 17, 2026

Approved by the Federation Council on February 18, 2026

Article 1

Bring in the Federal Law of July 27, 2010 No. 208-FZ "About consolidated financial statements" (The Russian Federation Code, 2010, No. 31, Art. 4177; 2011, No. 48, Art. 6728; 2012, No. 53, Art. 7607; 2013, No. 30, Art. 4084; 2014, No. 19, Art. 2316; 2016, No. 27, Art. 4195; 2018, No. 53, Art. 8440, 8493; 2019, No. 30, Art. 4149; 2024, No. 31, Art. 4458) following changes:

1) in Article 2:

a) in Item 8 of part 1 of the word "which securities are allowed" shall be replaced with words "being issuers of the securities allowed";

b) add with parts 5.1 - 5.3 following of content:

"5.1. The organizations entering into group and specified regarding 1 this Article (except for the organizations specified in Items 1 and 5 - 8 parts of 1 this Article) having the right not to constitute consolidated financial statements according to this Federal Law if the following conditions are at the same time satisfied:

1) the organization is not issuer of the securities admitted to organized trading;

2) the organization notified the participants (shareholders, founders) on intention not to constitute consolidated financial statements, and members (shareholders, founders) of the organization expressed consent with such intention. The notification of members (shareholders, founders) of the organization shall:

a) be performed by means of the direction of the electronic document or the paper document;

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