1. Candidates are obliged to keep records on receipt and expenditure of money to/from election funds. The procedure for and forms of candidates’ reporting and accounting for the receipt of money to election funds and expenditure thereof shall be approved by the Central Election Commission of the Russian Federation.(clause 1 as amended by Federal Law No. 93-FZ of July 21, 2005)

2. Candidates shall provide their financial statements to the Central Election Commission of the Russian Federation as follows: 

1) the first financial statement — together with the submission of documents required for registration to the Central Election Commission of the Russian Federation in the manner set forth in this Federal Law; information included in the report shall be valid if provided not earlier than five days prior to the date of submission of the report;

2) Lost effect. — Federal Law No. 93-FZ of July 21, 2005;

3) final financial statement — not later than in 30 days after official publication of the general results of elections of the President of the Russian Federation. The final financial statement shall be supported by primary documents confirming the receipt of funds to the special election account of the candidate and expenditure of these funds, statements of the account balance and/or of closing the above account and materials specified in clause 3 of Article 55 of this Federal Law. The list of primary documents attached to the candidate’s final financial statement shall be determined by the Central Election Commission of the Russian Federation.
(clause 3 as amended by Federal Law No. 93-FZ of July 21, 2005)

3. If a candidate has lost its status, the obligation to submit the financial statement shall be imposed on the citizen who is a candidate.

4. A candidate standing in more than one election in several election districts shall provide copies of his financial statements for each election district in which he stands to the Central Election Commission of the Russian Federation within the periods set forth for submission of financial statements by this Federal Law, other federal laws and laws of the subject of the Russian Federation.

5. Copies of financial statements of candidates shall be transferred by the Central Election Commission of the Russian Federation to the mass media and posted by it on the Internet within five days of the receipt of such reports. Government-owned newspapers are obliged to publish financial statements transferred by the Central Election Commission of the Russian Federation within three days of the receipt thereof.
(as amended by Federal Law No. 93-FZ of July 21, 2005)

6. Branches of the Savings Bank (Sberbank) of the Russian Federation shall, at least once a week, and during the period of less than ten days before voting day — at least once every three banking days, provide to the Central Election Commission of the Russian Federation information on the receipt of funds to special election accounts and on expenditure of such funds in accordance with the forms established by the Central Election Commission of the Russian Federation. For this purpose State Automated System “Elections” (GAS “Vybory”) may be used. The Central Election Commission of the Russian Federation shall, on a regular basis but at least once in two weeks, send information on receipt and expenditure of election funds to mass media for publication. The Central Election Commission of the Russian Federation shall inform candidates and mass media, at their official requests, of data of the Savings Bank (Sberbank) of the Russian Federation on receipts and expenditures of the election fund.
(as amended by Federal Law No. 93-FZ of July 21, 2005)

7. Branches of the Savings Bank (Sberbank) of the Russian Federation shall, within three days after provision by the Central Election Commission of the Russian Federation, and in relevant election districts at the candidate’s request, and immediately if three days prior to voting day, submit certified copies of primary financial documents confirming receipts and expenditures of the election fund.

8. Government-owned newspapers are obliged to publish information on the receipt and expenditure of election funds transferred by the Central Election Commission of the Russian Federation. The following information shall be subject to mandatory publication:

1) any financial operation which involves expenditure of sums from an election fund in an amount exceeding 200 thousand rubles;

2) legal entities which made voluntary contributions to the election fund in an amount exceeding 400 thousand rubles;

3) the number of citizens who made voluntary contributions to the election fund in an amount exceeding 40 thousand rubles;

4) sums returned to contributors and reasons for return;

5) the total amount of money received to the election fund and the total amount of money expended from the fund.

9. Within five days of receipt of a corresponding request from a relevant election commission, Authorities registering citizens of the Russian Federation at the place of residence and place of temporary stay in the territory of the Russian Federation, executive bodies carrying out registration of legal entities or authorized in the field of registration of non-profit organizations shall, free of charge, verify the information indicated by citizens and legal entities when making (transferring) contributions to election funds of candidates and shall inform the relevant election commission of the results of the verification. This information shall be submitted in formats established by the Central Election Commission of the Russian Federation. For this purpose State Automated System “Elections” (GAS “Vybory”) may be used. At the request of candidates or their authorized representatives for financial issues the relevant election commission shall, without delay, disclose to them the information which it has at its disposal as of the date of the request. If an election commission receives any information on making voluntary contributions in violation of clause 6 of Article 58 of this Federal Law, this information shall be immediately communicated by the election commission to the relevant candidates or their authorized representatives for financial issues.
(as amended by Federal Laws No. 93-FZ of July 21, 2005, No. 274-FZ dated December 30, 2006)

10. Lost effect. — Federal Law No. 93-FZ of July 21, 2005.

11. The information contained in consolidated financial statements of political parties put forward registered candidates and results of verification of the above reports shall be published in the scope determined by the Central Election Commission of the Russian Federation.
(as amended by Federal Law No. 93-FZ of July 21, 2005)

12. It shall not be necessary to submit copies of consolidated financial statements and publish information contained in these reports and the results of verification of consolidated financial statements of the political parties which participated in the election of deputies of the State Duma of the Federal Assembly of the Russian Federation if the decision to call this election was published less than one year before the day of official publication of the decision to call the election of the President of the Russian Federation.