A source of the Source said that the case against the former leaders of Rusnano lay the story about which we [told] (https://t.me/vchkogpu/27971) back in 2022.
Then it was found that in 2016, the amount of obligations of RUSNANO JSC exceeded the value of the company’s assets on the balance sheet, as a result of which the property failure of RUSNANO JSC became obvious, and signs of bankruptcy were manifested. “Starting from 2017, Rusnano JSC, in agreement with the shareholder, changed the accounting policy and, as a result, financial statements: the amount of obligations of the company formally decreased due to the assignment of their part in the“ Additional Capital ”balance sheet.”
The author of this idea was the financial director of the company Arthur Balstyan, but being an extremely cautious person, he noblely lost the right to “sell” this idea to Chubais to the executive director Boris Podolsky.
The essence of the idea was to consider the long -term debts of the company to banks and bonds, provided with state guarantees not at all debts, but part of the capital of the company! Thus, the value of the net assets of AO increased sharply. The legislation stipulates that if the value of the net assets of the joint -stock company at the end of the second reporting year or each subsequent reporting year is less than the authorized capital of the company, then the company is obliged to either reduce its authorized capital to a amount not exceeding the value of its net assets, or to decide on its own liquidation ( Clause 6 of Article, December 26, 1995 No. 208-ФЗ “On Joint-Stock Companies”).
