International Finance CorporationU.S. Department of Commerce2013-08-012013-08-012004-09-175-9614-0085-9https://hdl.handle.net/10986/14740The Russia corporate governance manual has been divided into and is published in six parts: (i) corporate governance introduced; (ii) good board practices; (iii) shareholder rights; (iv) information disclosure and transparency; (v) special focus section; and (vi) annexes model corporate governance documents. The first four parts contain chapters that focus on core corporate governance issues, such as a company's board structure, information disclosure practices, and shareholder rights. Part five focuses on corporate governance issues of particular importance in the Russian context, namely corporate governance concerns during a company's reorganization, within holding structures, and relating to enforcement. Part six, finally, offers practical tools in the form of model documents, for example company codes, by-laws, and contracts. All issues are closely examined through Russian law and regulations; the Federal Commission for the Securities Market's Code of Corporate Conduct (FCSM Code) Code and, when applicable, internationally recognized best practices. This manual also provides government officials, lawyers, judges, investors, and others with a framework for assessing the level of corporate governance practices in Russian companies. Finally, it serves as a reference tool for the educational institutions that will train the next generation of Russian managers, investors, and policy makers on good corporate governance practices.en-USCC BY 3.0 IGOACCESS TO CAPITALACCESS TO CAPITAL MARKETSACCESS TO INFORMATIONACCOUNTANTACCOUNTINGACCOUNTING STANDARDACCOUNTING STANDARDSACCOUNTS RECEIVABLEACCRUALACQUISITIONACQUISITIONSACTIVE SECURITIESARBITRATIONBALANCE SHEETBANKRUPTCYBANKRUPTCY PROCEEDINGSBENEFICIAL OWNERBENEFICIAL OWNERSBIDBIDSBOARD MEMBERBOARD MEMBERSBONDSBOOK VALUEBUSINESS ETHICSBUYBACKCAPITAL MARKETSCAPITAL STRUCTURECHAMBER OF COMMERCECHARTERCHARTERSCHECKSCHIEF ACCOUNTANTCIVIL CODECOLLECTIVECOLLECTIVE BARGAININGCOLLECTIVE BARGAINING AGREEMENTSCOMMON SHARESCOMPANYCOMPANY LAWCOMPANY OFFICIALSCONFIDENTIAL INFORMATIONCONFIDENTIALITYCONFLICTS OF INTERESTCONFLICTS OF INTERESTSCONSOLIDATIONCONTRACTUAL ARRANGEMENTSCONTRACTUAL OBLIGATIONCONTROLLING SHAREHOLDERSCONVERTIBLE BONDSCORPORATE BEHAVIORCORPORATE CONDUCTCORPORATE CONFLICTSCORPORATE GOVERNANCECORPORATE GOVERNANCE CODECORPORATE GOVERNANCE CODESCORPORATE GOVERNANCE PRINCIPLESCORPORATE GOVERNANCE REFORMCORPORATE INSIDERSCORPORATE SECURITIESCORPORATIONCOST OF CAPITALCREDIBILITYCREDITORSCURRENCYDEBENTURESDEBTORSDEBTSDEGREE OF RISKDERIVATIVESDISCLOSURE OBLIGATIONSDISCLOSURE OF INFORMATIONDISCLOSURE REQUIREMENTSDISSEMINATION OF INFORMATIONEMERGING MARKETSENFORCEMENT MECHANISMSEQUAL TREATMENTEQUITY SECURITYEXCHANGE ACTFAIR VALUEFIDUCIARY DUTIESFINANCE CORPORATIONFINANCIAL DISCLOSUREFINANCIAL INFORMATIONFINANCIAL INSTRUMENTSFINANCIAL MARKETFINANCIAL MARKETSFINANCIAL REPORTSFINANCIAL STATEMENTSFINANCIAL SYSTEMFINANCIAL TRANSPARENCYFIXED ASSETSFRAUDFULL DISCLOSUREFUTURE PROSPECTSGLOBAL CORPORATE GOVERNANCEGLOBAL ECONOMYGOOD CORPORATE GOVERNANCEGOVERNANCE PRACTICESGOVERNANCE SYSTEMHOLDINGHOLDING COMPANIESHOLDINGSINCOMEINDIVIDUALSINFORMATION DISCLOSUREINSIDER DEALINGINSIDER TRADINGINSTITUTIONAL INVESTORSINSURANCEINTANGIBLEINTANGIBLE ASSETSINTERESTED PARTIESINTERESTS OF SHAREHOLDERSINTERNATIONAL ACCOUNTING STANDARDINTERNATIONAL BUSINESSINTERNATIONAL CAPITALINTERNATIONAL CAPITAL MARKETSINTERNATIONAL FINANCEINTERNATIONAL INVESTMENTINVENTORIESINVENTORYINVESTMENT DECISIONISSUANCEJOINT VENTURESJURISDICTIONSLACK OF TRANSPARENCYLEGAL ENTITIESLEGAL ENTITYLEGAL RIGHTSLIABILITYLIMITEDLIQUIDATIONLIQUIDITYMAJOR SHAREHOLDERSMANAGERSMANDATORY DISCLOSUREMANDATORY DISCLOSURESMARKET CAPITALIZATIONMARKET MECHANISMSMARKET PARTICIPANTSMARKET PRICEMARKET REGULATIONMARKET SHAREMARKET TRANSACTIONSMARKET VALUATIONMARKET VALUEMEMBER STATESMODEL CODEMODEL CONTRACTSNATIONAL ASSOCIATIONNUMBER OF SHAREHOLDERSOPEN JOINT STOCK COMPANIESOWNERSHIP STRUCTUREOWNERSHIP STRUCTURESPARTNERSHIPPERSONSPOTENTIAL INVESTMENTSPOTENTIAL INVESTORSPRIVATE COMPANIESPUBLIC RELATIONSREGISTRATION OF SECURITIESREGULATORSREGULATORY AGENCIESREGULATORY AUTHORITIESREGULATORY AUTHORITYREGULATORY ENVIRONMENTREGULATORY FRAMEWORKREGULATORY REQUIREMENTSRELATED COMPANIESREORGANIZATIONREPUTATIONRESERVERETURNRIGHTS OF SHAREHOLDERSRISK FACTORSRISK MANAGEMENTSECURITIESSECURITIES LAWSECURITIES MARKETSECURITIES MARKETSSECURITY HOLDERSETTLEMENTSHARE OWNERSHIPSHARE PRICESHAREHOLDERSHAREHOLDER AGREEMENTSSHAREHOLDER INTERESTSSHAREHOLDER RIGHTSSHAREHOLDERSSMALLER COMPANIESSTAKEHOLDERSTAKEHOLDERSSTATUTORY REQUIREMENTSSTOCK EXCHANGESSTOCK MARKETSTOCK MARKETSSTOCK OPTIONSUBSIDIARIESSUBSIDIARYSUPERVISORY BOARDSUPERVISORY BOARDSTAKEOVERTAKEOVER BIDTAKEOVER BIDSTAXTRADE UNIONTRADING SYSTEMTRANSACTIONTRANSPARENCYTRUSTSVALUATIONVALUE OF ASSETSWARRANTSWORKING CAPITALThe Russia Corporate Governance Manual : Part IV. Information Disclosure and TransparencyWorld Bank