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Last reporting year


The last reporting year is the period from January 1 of the year in which an entry was made to the Unified State Register of Legal Entities regarding the termination of activities of the consolidated legal entity, up to the date of such entry1.

The last reporting year is the period from January 1 of the year in which the state registration of the last arising legal entity was carried out, up to the date of such state registration2.

  1. Federal Law No. 402-FZ dated December 6, 2011 "On Accounting", as amended on June 28, 2013, Article 16, paragraph 2 // Official Gazette of the Russian Federation. 2011. No. 50. Page 7344. ↩

  2. Federal Law No. 402-FZ dated December 6, 2011 "On Accounting", as amended on June 28, 2013, Article 16, paragraph 1 // Official Gazette of the Russian Federation. 2011. No. 50. Page 7344. ↩

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