We draw up a power of attorney in a new way. How to correctly draw up the date of a power of attorney - verbally, numerically, or in letters


How to write a power of attorney, sample. What is a general power of attorney? How to write a power of attorney for a child? Cancellation of a power of attorney: how to revoke a power of attorney

How to write a power of attorney for a child? Cancellation of a power of attorney: how to revoke a power of attorney Registration of a power of attorney allows us to make our lives easier. With the help of this document you can solve a whole lot of problems without leaving your home. If you don’t know how to write a power of attorney, why you need a notarized power of attorney, how to correctly draw up a power of attorney to accompany a child in Russia, how to revoke a power of attorney and what is the maximum validity period of a power of attorney, then our article will help you understand this with specific examples.

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What is a power of attorney? Registration of a power of attorney

An important rule for drawing up a power of attorney is the legal capacity of both the principal and the representative. This means that participants in the power of attorney have the right to make transactions and fulfill obligations under them. According to Article 60 of the Constitution, full legal capacity of citizens arises from the age of 18 - adults. Capacity presupposes that a person consciously performs his actions.

How to make a power of attorney and which one do you need? Civil legislation provides for a very large number of different types and forms of powers of attorney. First of all, there are three main ones:

A one-time power of attorney is issued to perform a specific action. For example, you are in a hospital and cannot receive a money transfer on your own. In this case, you handwrite a one-time power of attorney for your loved one - wife, child or friend who will receive this money.

Special power of attorney – to perform a homogeneous action on a permanent basis. One example of this type is a power of attorney to represent interests in court. Let's imagine that your relative or friend is a professional lawyer, or maybe just well versed in the current legislation. Why not entrust him, as a specialist, to participate on your behalf in various judicial instances as a plaintiff or defendant, and in return you will help him in something else? To do this, you simply need to issue a special power of attorney.

How to draw up a general power of attorney - it is drawn up if a person needs to provide practically unlimited rights. Among this type, one of the most common is a general power of attorney for a car. Using it you can make any transactions with the machine. Simply put, if you need to give the car for full use to another person, then issue a general power of attorney.

In addition to the above classification, powers of attorney can be divided into two categories - issued by a legal entity and an individual. We have already looked at several examples of powers of attorney, where the principal is an individual. Along with them, powers of attorney from organizations have become widespread. As a rule, they are issued to lawyers, lawyers, drivers and financially responsible persons to ensure the operation of the company.

Certification of power of attorney from a notary

How to write a power of attorney? The Civil Code allows most powers of attorney to be executed by hand. But there are cases when certification of a power of attorney by a notary is a prerequisite for its execution. There are not many such situations in the current legislation; we will consider each of them.

Firstly, when you want to issue a power of attorney with the right of substitution to your representative. We will talk in more detail about the institution of transfer of trust later.

Secondly, you will definitely have to visit a notary if you want to authorize your representative to perform actions that require state registration. For example, if you decide to transfer control of your car to another person, then such a power of attorney can be written by hand. Later in the article you can even download a sample of it. However, if you need to authorize this person to sell a car, then you will need to issue a power of attorney from a notary. The same applies to a power of attorney for the sale of a house, apartment or land - to a notary!

How to write a power of attorney: sample, form, examples

Most powers of attorney can be handwritten on a white piece of paper. The main thing is that it has all the required and accurate details, which we will consider further. The most important question is what to write there so that there are no questions from government officials or other commercial structures?

To answer the question: ? — we tried to collect samples of powers of attorney that are in greatest demand. You can download them below by clicking on the title:

If there is no sample that suits you here, don’t be upset. Take any power of attorney and rewrite it by hand to suit your needs, taking into account the mandatory details specified in the next section! This applies only to those powers of attorney that do not require notarization. If your power of attorney falls within the competence of a notary, then there is no need to look for samples. As a rule, each notary already has prepared templates, where you only need to change the full name and passport of the principal and representative, and put a stamp. Therefore, the question of how to properly issue a power of attorney does not arise here.

Before moving on to the next section, I would like to dispel one myth. Many citizens believe that for reliability it is better to have any power of attorney certified by a notary. This is a massive misconception - only those powers of attorney for which this procedure is established by law require notarization. We have already talked about them above. If you need to issue a power of attorney to drive a vehicle, then the easiest way is to write the power of attorney by hand according to the sample suggested above and “don’t rack your brains” to find the nearest notary - you will waste extra money and time!

How to draw up a power of attorney in accordance with the law? Articles 185 and 186 of the Civil Code indicate that if, when drawing up a power of attorney, a number of mandatory details are not indicated in it, then it will be declared invalid. In the figure above, we have identified five components in order to correctly draw up a power of attorney, which you should pay special attention to.


Place and date of execution of the power of attorney

(No. 1 on the diagram)

In accordance with Part 1 of Article 186 of the Civil Code, a power of attorney that does not indicate the date of its execution is considered void - in other words, invalid. You have probably noticed more than once that the date in all powers of attorney is written in words, but there is not a word in the law about this formatting rule. This practice became widespread thanks to notaries. It was they who began to write down the date in words, which eliminates the possibility of forging or challenging the date of issuance of the power of attorney. In addition, the header indicates the place where the power of attorney is issued. As a rule, this is simply the name of the locality where it was issued.

Information about the principal and representative

(No. 2 on the diagram)

The next mandatory part of any power of attorney is personal information about the principal and the representative. If a power of attorney is issued from one individual to another, then it must indicate their passport data - series, number, issuing authority and date. Along with the power of attorney, enter the place and date of birth, as well as the registration address.

Very often there are powers of attorney where the principal is an organization and the representative is an individual. In this case, the power of attorney issued must contain the following information - TIN, KPP, OGRN, as well as the legal and actual address of the organization.

Important

It should be noted that, according to the provisions of the Civil Code, the lack of complete detail of information about the participants of the power of attorney is not grounds for declaring it invalid. However, the information specified in the power of attorney must clearly identify the principal and the representative.

Representative powers

(No. 3 on the diagram)

When drawing up this section of the power of attorney, it is necessary to move away from general language and clarify the powers of the representative as much as possible. Take a look at our example. In this case, the principal authorized his representative to act on his behalf in a wide list of regulatory authorities on the coordination of technical work in non-residential premises. At the same time, the principal gave his representative the right to receive and submit documents, as well as certificates related to these works.

Current legislation allows you to issue a power of attorney to conclude transactions and perform certain actions. In this case, you can authorize a representative to conclude both all transactions and a specific list.

Let's look at an example. The principal gives the right to his representative to perform all legally significant actions with his car. In this case, the representative can do whatever he wants with the car - sell, rent, deregister, etc. But the power of attorney can also indicate a specific list of rights of the representative, for example, only to rent out a car. A similar analogy can be drawn with powers of attorney to perform certain actions. For example, the lawyer you hire can be authorized to represent interests only in court or in all instances and regulatory authorities.

By the way, when buying a car, it is important to know about arrests.

Duration of the power of attorney and delegation of powers under the power of attorney

(No. 4 on the diagram)

The validity period of the power of attorney is another important detail. According to paragraph 1 of Article 186 of the Civil Code, its absence in the power of attorney automatically sets its lifespan for one year. If the principal needs a maximum term of the power of attorney, then it must be indicated and preferably, as in our example, in words. An enduring power of attorney is most often made with the goal of making the power of attorney last for as long as possible. For how long is a power of attorney issued? The maximum validity period of a power of attorney is three years. It is impossible to issue a power of attorney without an expiration date. A power of attorney certified by a notary, intended to perform actions abroad and not containing an indication of its validity period, remains valid until it is canceled by the person who issued the power of attorney.

Article 187 of the Code establishes the institution of sub-delegation (i.e., you can draw up a sub-power of attorney) which allows the person who issued the power of attorney to allow his representative to delegate the rights to another person at his own discretion. What does it mean?

In our example, the power of attorney was issued to a lawyer who provides services for coordinating technical work with the competent authorities. At the same time, at the request of the lawyer, the principal gave him the right to delegate powers. This clarification allowed the lawyer himself to issue a similar power of attorney to his assistant, who subsequently carried out his instructions - transferring and receiving documents, paying state fees, etc.

Powers of attorney executed by way of delegation must be certified by a notary. In addition, the representative can delegate his rights to another person only for the period specified in the initial power of attorney.

A power of attorney with the right to be delegated from our sample, issued to a lawyer for one year with the right to be delegated. Based on this, he will be able to delegate rights to his assistant within the validity period of the power of attorney he received. At the same time, the transfer of the rights of the representative to a third party does not deprive him of the opportunity to independently resolve issues for which he is authorized. This rule is established by paragraph 6 of Article 187 of the Civil Code.

Important

If the representative decides to transfer the rights to another person, then he is obliged to notify you about this and obtain consent. Otherwise, he will be personally liable for the actions (inaction) of the person authorized by him.

Principal's signature

(No. 5 on the diagram)

The last detail that makes the power of attorney valid is the signature of the principal. When you sign a power of attorney, it is better not only to leave an autograph, but also to decipher your last name, first name and patronymic. In our example, these details are overwritten for obvious reasons. Your signature on the power of attorney is a guarantee of its authenticity and legality of execution. The validity of the power of attorney will begin only from the moment it is signed; without this information it will not be accepted anywhere.

Termination of a power of attorney and cancellation of a power of attorney

The logical conclusion of our article about the execution of a power of attorney is the end point of its life - termination. The full list of grounds for termination of a power of attorney is specified in Article 188 of the Civil Code:

  • expiration of the period for which it was issued;
  • cancellation of the power of attorney by the principal himself or refusal of the representative to renounce the powers entrusted to him;
  • death of the principal or representative, as well as liquidation of the organization that issued the power of attorney.

The consequences of termination of the power of attorney is the termination of the right of sub-assignment, if such was provided for. Moreover, if you decide to revoke the power of attorney, then by law you must notify your representative and formalize the revocation of the power of attorney. Upon termination of the power of attorney, the representative is obliged to immediately return it to the principal.

How to cancel a power of attorney and is it possible to revoke a power of attorney? The revocation of any power of attorney depends on the form in which it is drawn up. If we talk about how to revoke a power of attorney drawn up in simple written form, then you should notify the authorized person in writing about the revocation of the power of attorney.

How to revoke a notarized power of attorney? The steps to revoke a power of attorney from a notary are similar to those taken when revoking a power of attorney issued in simple written form. You will need to contact the notary who issued the power of attorney to you and notify him of your intention to cancel the document. And the notary can independently send a notice of revocation of the power of attorney and notify that his powers have been completed.


Power of attorney for a child

Often, a power of attorney to accompany a minor child in Russia is not required, but is desirable. A power of attorney is required. To travel with a child, it is highly advisable for an accompanying person to have the following documents:

  • passport;
  • birth certificate or passport of the child (if one has already been issued to him);
  • power of attorney for transporting a child without parents.

A power of attorney for a child is drawn up even when he is traveling with close relatives, such as grandparents.

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Without a power of attorney, only the general director can act on behalf of the company. His powers are confirmed by the charter or minutes of the general meeting on the election to the position of director (clause 1, clause 3, article 40 of the Federal Law of 02/08/1998 N 14-FZ and clause 2 of article 69 of the Federal Law of December 26, 1995 N 208-FZ ). An entrepreneur does not need a power of attorney if he acts independently. His authority is confirmed by a copy of the certificate of state registration as an individual entrepreneur (clause 2 of the Order of the Federal Tax Service of Russia dated November 13, 2012 N ММВ-7-6/843@).
But for all other persons (both employees of the company and citizens who are not on staff), a power of attorney will be needed. And if they begin to participate in any transaction without it, it will be considered that they are acting on their own behalf, and not on behalf of a company or merchant (Clause 1 of Article 183 of the Civil Code of the Russian Federation).
From September 1, 2013, when writing out, you should take into account the new rules for drawing up this document, which were introduced into the Civil Code of the Russian Federation by Federal Law dated 05/07/2013 N 100-FZ. Which is what we'll talk about next.

What mandatory details should a power of attorney contain?

In order for the issued power of attorney to be valid, it must contain the necessary information established by the Civil Code of the Russian Federation. We have provided a list of all required details in the table. The absence of any of them entails the invalidity of the document.

Mandatory details of the power of attorney

Information included in the power of attorney

A comment

Norm of the Civil Code of the Russian Federation

date of issue

There are no separate requirements regarding how the date of issue should be indicated (in words or numbers). However, it is preferable to write the date in words to eliminate suspicion of typos, corrections, etc.

Paragraph 2 clause 1 art. 186

Person issuing a power of attorney (principal)

When recording this information, avoid using abbreviated names or initials.

For complete identification, it is better to provide additional information. For an individual - passport details and place of residence. For a legal entity - legal address, INN, KPP, OGRN

Clause 1 of Art. 185

The person to whom the power of attorney is issued (representative)

Representative powers

The powers should be listed clearly and as completely as possible. There is no need to use the vague wording “represent the interests of the company.” Since in the event of a dispute, the court may recognize that such a power of attorney does not allow acting on behalf of the principal (Resolution of the Federal Antimonopoly Service of the North Caucasus District dated February 12, 2009 in case No. A53-6540/2008-C2-28)

Principal's signature

The signature must be original, that is, handwritten. Current legislation does not contain direct permission to use a facsimile signature in a power of attorney (clause 2 of article 160 of the Civil Code of the Russian Federation). Tax authorities are also against facsimiles (Letter of the Ministry of Taxes and Taxes of Russia dated 04/01/2004 N 18-0-09/000042@). The arbitrators agree with them (Resolution of the Federal Antimonopoly Service of the Ural District dated September 13, 2010 N F09-6609/10-S3)

Clause 4 of Art. 185.1 and clause 3 of Art. 23

In addition to these basic details, you can add additional information to the power of attorney form. Some of them are sometimes even desirable. For example, the validity period of a power of attorney. If it is not specified, the power of attorney will be valid for a year from the date of its issuance (clause 1 of Article 186 of the Civil Code of the Russian Federation).
Well, in general, from September 1, the term can be anything: five, ten, fifteen years. Because the maximum period of three years no longer applies.

Note! A power of attorney can be issued for any period. The previous three-year limit no longer applies.

There are no special explanations on how exactly to indicate the period in the power of attorney. Therefore, you can write it down either as a specific period of time: “the power of attorney is valid for five years,” or as a specific date: “the power of attorney is valid from December 1, 2013 to December 1, 2018.” or simply: “the power of attorney is valid until December 2, 2018.”
If a document is issued to perform legal actions on behalf of a company, you can immediately indicate the signature of an authorized person in it. This will allow counterparties with whom the representative will enter into an agreement on your behalf to verify the authenticity of his signature. And if necessary, you will be able to prove that the document was signed by an authorized person.

An important point. If a power of attorney is issued to perform legal actions on behalf of the company, it can include the signature of the authorized person.

It is not necessary to put a stamp on the power of attorney from September 1. Therefore, the document will be valid even without a seal. However, it must be borne in mind that for some powers of attorney on behalf of legal entities, the law stipulates an additional requirement for the presence of a seal. In particular, for powers of attorney for participation in civil and arbitration proceedings, as well as in enforcement proceedings (clause 3 of article 53 of the Code of Civil Procedure of the Russian Federation, clause 5 of article 61 of the Arbitration Procedure Code of the Russian Federation, clause 2 of article 54 of the Federal Law of October 2, 2007 N 229-FZ). For example, if on behalf of the company an employee will represent interests in court or the bailiff service, then the issued power of attorney will need to be stamped.

An important point. From September 1, 2013, you can issue powers of attorney without a stamp. However, on some powers of attorney, a seal is required by law.

What form should I use to draw up a power of attorney?

A prerequisite for the execution of a power of attorney is its written form (clause 1 of Article 185 of the Civil Code of the Russian Federation). As for the form of the document itself, it can be arbitrary depending on what functions the trustee will perform. As an example in the figure, we have given a power of attorney to represent the interests of a legal entity; it is drawn up in simple written form.

Sample power of attorney for an employee to represent the interests of the organization

Power of attorney
for signing reports and submitting them to the tax office, extra-budgetary funds and statistical authorities

Limited Liability Company "Victoria", INN/KPP 7721765845/772101001, OGRN 1345867549834, location: 109444, st. Ferganskaya, 10 (hereinafter referred to as the Company), represented by General Director Alexander Yuryevich Mikhailov, acting on the basis of the Charter and Art. 26 of the Tax Code of the Russian Federation, this power of attorney authorizes the chief accountant of the Company, Ekaterina Alekseevna Petrova, passport series 67 35 N 645875, issued on December 14, 2010 by the Altufevsky district branch of the Federal Migration Service of Russia in Moscow in the North-Eastern Administrative District, Russian citizenship, date of birth: 30.08 .1977, residing at the address: Moscow, Altufevskoye Shosse, 86, hereinafter referred to as “Representative”:

  • sign, as well as reporting to state extra-budgetary funds on behalf of the General Director of the Company;
  • submit tax and accounting reports to the tax inspectorate and statistical authorities;
  • submit reports to extra-budgetary funds;
  • submit, request and receive from the tax inspectorate, statistical authorities and extra-budgetary funds the information necessary for filing reports.

This power of attorney has been issued for a period of five years without the right of subrogation.

Signature E.A. Petrova I certify Petrova
General Director Mikhailov A.Yu. Mikhailov

If we are talking about entrusting an employee with receiving inventory from the counterparty under an agreement, you can use unified power of attorney forms N N M-2 and M-2a, approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 N 71a. These two forms are almost identical to each other. The only difference is that the N M-2 form has a tear-off spine. It is needed so that you can record all issued powers of attorney in the registration register and file the spines. Although this is, of course, not necessary. But accounting is desirable for internal control over accountable persons, especially if a lot of powers of attorney are issued. If this does not happen so often, records of issued powers of attorney may not be kept. Then the form of power of attorney for receiving goods and materials can be chosen without a counterfoil - N M-2a.
Please note: the use of unified forms of powers of attorney to receive inventory items is not mandatory. You can choose either a unified form or one developed independently.
In addition, from September 1, 2013, it became possible, which was not previously clearly enshrined in civil legislation, not to issue a power of attorney to receive commodity valuables in the form of an independent document (clause 4 of Article 185 of the Civil Code of the Russian Federation). But then the powers of the representative must be specified in the agreement (for example, in a commission agreement, assignment, etc.) or in the decision of the meeting of participants.

Do I need to have a power of attorney certified by a notary?

The answer to the question of whether a power of attorney needs to be certified by a notary depends on who issued the document. Thus, legal entities need to notarize the powers of their representatives only in cases directly provided for by law (Clause 1 of Article 185.1 of the Civil Code of the Russian Federation).
In particular, you will have to contact a notary if a power of attorney is needed for a transaction that requires state registration. Typically these are real estate transactions. Or when a power of attorney was needed to carry out transactions that require a notarial form. These are mainly annuity agreements on the assignment of the right to claim or transfer of debt (clause 1 of Article 389, Articles 584 and 391 of the Civil Code of the Russian Federation).
In addition, you will have to have an irrevocable power of attorney certified by a notary. This is a new type of power of attorney, it has been in effect since September 1, 2013 (clause 2 of article 188.1 of the Civil Code of the Russian Federation).
Before September 1, powers of attorney issued by substitution also had to be certified by a notary. Now this rule has been canceled in relation to powers of attorney issued by legal entities (clause 3 of article 187 of the Civil Code of the Russian Federation).
But entrepreneurs will have to have any powers of attorney certified by a notary. The Ministry of Finance of Russia came to this conclusion in Letter dated 08/01/2013 N 03-02-08/30900. The same position was supported by tax authorities in Letter No. ED-4-3/18527@ dated October 16, 2013, and the judges were unanimous with them (paragraph 5, paragraph 4 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57).

Special attention . Entrepreneurs should have any powers of attorney certified by a notary (Letters of the Ministry of Finance of Russia dated 01.08.2013 N 03-02-08/30900 and the Federal Tax Service of Russia dated 16.10.2013 N ED-4-3/18527@).

This position is justified by the fact that a representative of an individual must always act only on the basis of a notarized power of attorney (paragraph 2, paragraph 3, article 29 of the Tax Code of the Russian Federation). An individual entrepreneur is an individual.
Previously, in Letter No. ShS-22-6/627@ dated August 10, 2009, the Federal Tax Service took a different position, but now this clarification has been declared invalid.

January 2014

More than two years ago, significant changes were made to the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation) regarding the execution of powers of attorney on behalf of a legal entity, but in office practice they are still faced with difficulties and contradictions in the execution of this important for the conduct of business activities of organizations document.

Let us remind you that according to paragraph 1 of Art. 185 of the Civil Code of the Russian Federation, a power of attorney is a written authority issued by one person to another person or other persons for representation before third parties.

At your request, we will once again focus on the issues that most often arise when drawing up a power of attorney.

1 How to correctly draw up the date of a power of attorney - verbally, numerically, or in letters?

The Civil Code of the Russian Federation does not contain requirements for the method of writing the date of the power of attorney. The only thing that is noted in the Civil Code of the Russian Federation is “if the power of attorney does not indicate its validity period, it remains valid for a year from the date of its execution.” Therefore, without the “date of document” requisite, the power of attorney will be considered to have no legal force (void).

Another question is how to correctly indicate the date - in numbers or in words. In practice, both spellings are equally common. And here everything will mostly depend on the adopted internal local regulations of the organization.

It is worth noting that the predominant use of the letter design was borrowed from notarial practice. And this is no coincidence, because only writing the date in words makes it possible to exclude changes to this detail. Therefore, in our opinion, It is preferable to use the alphabetic spelling, which will definitely ensure the protection of the power of attorney from falsification.

Is the date in quotes correct?

We remind you that in accordance with GOST R 6.30-2003 “Unified documentation systems. Unified system of organizational and administrative documentation. Requirements for the preparation of documents” the date of the document is drawn up without quotation marks. In addition, this GOST regulates the design of the document date digitally (for example, 04.11.2015 or in reverse order: 2015.11.04 ) or verbally-numerically ( November 04, 2015).

However, due to the fact that GOST R 6.30-2003 is advisory in nature, priority will be given to local acts of the organization, acts of higher institutions, etc. Therefore, if it is customary for an organization to draw up a date with quotation marks, then a power of attorney should not be an exception.

2 How to correctly indicate the name of the document type?

GOST R 6.30-2003 does not stipulate exact requirements for writing the name of the type of document. But, as a rule, the attribute “name of the type of document” is written in capital letters - “POWER OF POWER”. In practice, a sparse font spacing is often used - “POWER OF ATTORNEY”.

For more details see: Kozhanova E.N. “And this is all about him”: power of attorney // Secretary-referent. 2015. No. 9. pp. 28-32. No. 10. pp. 31-36.

POWER OF ATTORNEY

city ​​(name) Date of issue of the power of attorney (in words)

Full name of the legal entity , in the face Full name (full name) , acting on the basis Charter/Regulations/Power of Attorney , this power of attorney authorizes Full name (in full), position of the authorized person, passport (number, series, by whom and when issued) represent the interests name of the legal entity in organized and held on the official website www. velcom. by IP "Velcom" auctions for the selection of a supplier (contractor).

In order to fulfill this order Full name of the authorized person the right is granted: to submit applications for participation in the auction, to place bids during the auction from the email address(es) email address(es) , as well as the right to perform other actions and formalities related to the execution of this order.

In case of recognition name of the legal entity The winner of the auctions undertakes to enter into an agreement on the terms specified in the accompanying documents for the auction, for an amount in accordance with the last bid made.

In case of refusal to conclude an agreement, we undertake to pay compensation to IP Velcom in the amount of 10% of the last auction bid within 10 (ten) calendar days from the date of announcement of the auction result.

The power of attorney was issued without the right of substitution.

I certify the signature of the person who received the power of attorney:

_______________________ Full name of the person who received the power of attorney

Position of the person _________________ Full name of the person

who issued the power of attorney Signature who issued the power of attorney

  1. Issuance of qualification documents

    Document

    In due course powers of attorney. Filling out forms... cities(locality) in which the educational institution is located, and date issuance indicating the date (in numbers), month ( in words... qualifications" is indicated Name additional qualifications with...

  2. Date of assignment of identification

    Document

    Infrastructure cities, ... O date issuance and... without powers of attorney acts... with numbers and in words): ________________________________________________________________________________ ... Titles and details of legislative acts of the Russian Federation in force on date ...

  3. Name of the program from y to y obligations of the parties > Obligations

    Document

    Beginning with dates issuance listeners of documents... __________) in numbers in words rubles ... court cities Moscow. ... powers of attorney, on the one hand, and ______________ ___________________________________________________________________________________, complete Name ...

  4. Rules for maintaining the register of securities owners (new edition No. 12)

    Document

    ... / / / (code cities) (working) (code cities) (home) Method... (in numbers) ( in words) Authorized representative... in accordance with name issuer; Acts... g. POWER OF ATTORNEY No. _______ Moscow ________________________________ ( date issuance powers of attorney) ...

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