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Substituting ruble bond


Ruble-denominated replacement bonds — bonds issued by Russian organizations in accordance with the procedure established by Article 6.3 of the Federal Law of July 14, 2022, No. 319-FZ "On Amending Certain Legislative Acts of the Russian Federation," whose nominal value is expressed in rubles or expressed in foreign currency with a change of their nominal value to rubles in accordance with the decision on issuing such replacement bonds no later than 35 calendar days from the date of completion of the placement of the ruble-denominated replacement bonds1.

  1. Tax Code of the Russian Federation, as amended on January 1, 2027, Article 214.1, paragraph 13 // Official Gazette of the Russian Federation. 2000. No. 32. Page 3340. ↩

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