наступающий is the present active participle of the verb you gave, meaning 'the coming', 'the approaching'. As Ramil said the full phrase is:
[Поздравляю вас] c наступающим [новым годом], meaning...
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наступающий is the present active participle of the verb you gave, meaning 'the coming', 'the approaching'. As Ramil said the full phrase is:
[Поздравляю вас] c наступающим [новым годом], meaning...
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