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Description
Русский: Бухгалтерский баланс (ОКУД 0710001)
Data
Origine http://www.consultant.ru/document/cons_doc_LAW_32453/de2dd9af4257432960dac9e6d0665a14b1ff5db9/
Autor Минфин РФ

Licentia

Public domain
This work is not an object of copyright according to article 1259 of Book IV of the Civil Code of the Russian Federation No. 230-FZ of December 18, 2006.

Shall not be objects of copyright:

  • official documents of state government agencies and local government agencies of municipal formations, including laws, other legal texts, judicial decisions, other materials of legislative, administrative and judicial character, official documents of international organizations, as well as their official translations;
  • state symbols and signs (flags, emblems, orders, any forms of money, and the like), as well as symbols and signs of municipal formations;
  • works of folk art (folklore), which don't have specific authors;
  • news reports on events and facts, which have a purely informational character (daily news reports, television programs, transportation schedules, and the like).

Comment – This license tag is also applicable to official documents, state symbols and signs of the Russian Soviet Federative Socialist Republic and the Union of Soviet Socialist Republics (union level[1]).

Warning – This license tag is not applicable to drafts of official documents, proposed official symbols and signs, which can be copyrighted.

Warning – This Russian official document, state symbol or sign (postage stamps, coins and banknotes mainly) may incorporate one or more works that can be copyrightable if separated from this document, symbol or sign. In such a case, this work is not an object of copyright if reused in its entirety but, at the same time, extracting specific portions from this work could constitute copyright infringement. For example, the denomination and country name must be preserved on postage stamps.


  1. Official documents, state symbols and signs of 14 other Soviet Republics are the subject of law of their legal successors. See respective license tags.

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