Encyclopedia

Releasable Funds


Freed-up funds — funds freed up as a result of the write-off of debt under budget loans (hereinafter referred to as freed-up funds), intended for supporting investments and infrastructure projects, including compensation for uncollected revenues related to the investment tax deduction for a legal entity that has entered into an agreement for the implementation of an investment project, information about which is included in the register of investment projects1.

  1. Federal Law No. 419-FZ dated November 30, 2024 "On the federal budget for 2025 and for the planning periods of 2026 and 2027". 2024, as amended on June 24, 2025, Article 16, paragraph 7. ↩

Laws with commentary

Codes and federal laws