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[[Berkas:USSR Republics Numbered Alphabetically.png|330px|thumbjmpl|rightka|[[Negara-negara pasca-Soviet]] {{smaller|(alphabetical order)}} {{columns |colwidth=10em |colstyle=white-space:nowrap; |col1={{unbulleted list |1. [[Armenia]] |2. [[Azerbaijan]] |3. [[Belarus]] |4. [[Estonia]]}} |col2={{unbulleted list |5. [[Georgia (negara)|Georgia]] |6. [[Kazakhstan]] |7. [[Kirgizstan]] |8. [[Latvia]]}} |col3={{unbulleted list|9. [[Lituania]] |10. [[Moldova]] |11. [[Rusia]] |12. [[Tajikistan]]}} |col4width=12em |col4={{unbulleted list|13. [[Turkmenistan]] |14. [[Ukraina]] |15. [[Uzbekistan]]}} }} ]]
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The '''dissolution of the [[Soviet Union]]''' was formally enacted on December 26, 1991, as a result of the declaration no. 142-[[Н]] of the [[Supreme Soviet of the Soviet Union]],<ref name="ReferenceC"/> acknowledging the independence of the erstwhile Soviet republics and creating the [[Commonwealth of Independent States]] (CIS) – although five of the signatories ratified it much later or not at all. On the previous day, Soviet President [[Mikhail Gorbachev]], the eighth and last [[leader of the Soviet Union]], resigned, declared his office extinct, and handed over its powers – including control of the [[Cheget|Soviet nuclear missile launching codes]] – to [[President of Russia|Russian President]] [[Boris Yeltsin]]. That evening at 7:32&nbsp;p.m., the [[Soviet flag]] was lowered from the Kremlin for the last time and replaced with the pre-revolutionary [[Flag of Russia|Russian Flag]].
 
=== Pembaruan ===
[[Berkas:Perestroika.jpg|leftkiri|thumbjmpl|250px|Poster ''Perestroika'' yang menampilkan Gorbachev]]
[[Wikisource:Law on Cooperatives|Undang-undang Koperasi]] yang diberlakukan pada Mei 1988 barangkali adalah yang paling radikal di antara semua langkah pembaruan ekonomi pada masa tahap awal era Gorbachev. Untuk pertama klainya sejak [[Kebijakan Ekonomi Baru]] [[Vladimir Lenin]], undang-undang memungkinkan pemilikan pribadi bisnis dalam sektor-sektor jasa, manufaktur, dan perdagangan luar negeri. Di bawah aturan ini, restoran-restoran koperasi, toko-toko dan para pengusaha manufaktur menjadi bagian dari wajah Soviet.