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.
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. ↩