It is registered
Ministry of Justice
Russian Federation
On June 15, 2026 No. 87017
of March 26, 2026 No. 7315-U
About additional requirements to contents of the decision on release of digital financial assets
This Instruction based on part 3 of article 3 of the Federal Law of July 31, 2020 No. 259-FZ "About digital financial assets, digital currency and about modification of separate legal acts of the Russian Federation" establishes additional to No. 259-FZ provided by part 1 of article 3 of the Federal Law of July 31, 2020 "About digital financial assets, digital currency and about modification of separate legal acts of the Russian Federation" requirements to contents of the decision on release of digital financial assets.
1. The decision on release of digital financial assets in addition to No. 259-FZ provided by part 1 of article 3 of the Federal Law of July 31, 2020 "About digital financial assets, digital currency and about modification of separate legal acts of the Russian Federation" to requirements to contents of the decision on release of digital financial assets shall contain the following information:
1.1. Regarding the information about person issuing digital financial assets:
1.1.1. For the legal entity (except for credit institutions) and the individual entrepreneur:
information containing in annual accounting (financial) accounts (in the presence) and in audit opinion about it if concerning it audit is booked or it is subject to statutory audit, in three last complete accounting years or for each complete accounting year (if person performs activities less than three years);
information containing in intermediate accounting (financial) records (in the presence) for the last complete accounting period consisting of three, six or nine months and in audit opinion about it if concerning it audit is booked;
Full text is available with an active Subscribtion after logging in.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Search in text CTRL-F
If you are guest on our site, you will work in Demo mode. In Demo mode you can see only first page of each document.
With full access you can
Database include more 65000 documents. You can find needed documents using search system.
For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions.
This section provides answers to questions set by users.