Extrabudgetary Resources
Funds obtained from income-generating activities are funds received by clients from non-budgetary sources, the formation and use of which are established by legislative acts, normative legal acts of the President of the Russian Federation and the Government of the Russian Federation, and in certain cases - by normative legal acts of federal executive authorities and charter documents (articles of association) of recipients of funds from the federal budget (hereinafter referred to as non-budgetary funds)
Source: Order of the Ministry of Finance of Russia dated 21.06.2001 No. 46n (as amended on 12.11.2007) "On the procedure for opening and maintaining by territorial offices of the Federal Treasury individual accounts for accounting of operations with funds received by recipients of federal budget funds from income-generating activities" (Registered by the Ministry of Justice of Russia on 19.07.2001 No. 2809)