FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 3, 2016 No. 262-FZ

About introduction of amendments to the Federal law "About Consolidated Financial Statements" and article 5 of the Federal law "About Auditor Activities"

Accepted by the State Duma on June 22, 2016

Approved by the Federation Council on June 29, 2016

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; No. 45, Art. 6154) following changes:

The word "publications" to replace 1) regarding 1 Article 1 with the word to "disclosure";

2) in Article 2:

a) in Item 7 of part 1 to exclude the word "open";

b) in part 2 to replace the word "publication" with the word "disclosure";

c) in part 5 to replace the word "publications" with the word "disclosure";

3) in Article 4:

a) regarding 1 word "in Items 6 and 7 of part 1 of article 2 of this Federal Law" shall be replaced with words "in Items 6 - 8 parts 1 of article 2 of this Federal Law if other is not provided by part 7.1 of this Article";

b) regarding 2 words "in Items 6 and 7 of part 1 of article 2 of this Federal Law" shall be replaced with words "in Items 6 - 8 parts 1 of article 2 of this Federal Law if other is not provided by part 7.1 of this Article";

c) add with part 2.1 following of content:

"2.1. Cases of submission of annual and intermediate consolidated financial statements by the organizations specified in Item 8 of part 1 of article 2 of this Federal Law, also in the Central bank of the Russian Federation can be established by the Federal Laws.";

d) state part 7 in the following edition:

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