Discharge of debt of a unitary enterprise to the budget of a Russian constituent entity

We prepared the documents necessary for the debt to be discharged of a unitary enterprise on a commodity loan to the budget of a Russian constituent entity. The debt was discharged, in part, by using the receivables and in part, by financing the costs of social facilities through forwarding the allocated sums to discharge the outstanding loan. We considered the budget law aspects of this case, researched how these transactions are reflected in the budget of the constituent entity and drafted the corresponding documents.