Auditor's conclusion on the annual financial statements of a party that is not the owner of the target capital, receiving income from the target capital. – definition and meaning of "Auditor's conclusion on the annual financial statements of a party that is not the owner of the target capital, receiving income from the target capital."

An auditor's opinion on the annual financial (accounting) report of a recipient of income from targeted capital who is not the owner of such targeted capital must include an opinion on whether this recipient has complied with the procedures for using income from targeted capital established by this Federal Law¹.

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