Accounting (financial) reporting of a party not being the owner of the target capital receiving income from the target capital – definition and meaning of "Accounting (financial) reporting of a party not being the owner of the target capital receiving income from the target capital"

The financial (accounting) statements of a recipient of income from the targeted capital who is not the owner of the targeted capital — the financial (accounting) statements of a recipient of income from the targeted capital who is not the owner of the targeted capital must be subject to mandatory audit if the amount of financing of this recipient of income from the targeted capital through income from the targeted capital during the reporting year exceeds five million rubles¹.

Federal Law No. 275-FZ dated December 30, 2006 "On the Procedure for Forming and Using Targeted Capital of Non-Profit Organizations", as amended on March 1, 2025, Article 7, paragraph 2 // RSZ RF. 2007. No. 1. Art. 38. ↩