Circulating Bonds
1) negotiable securities are considered to be bonds and other debt obligations that have undergone the listing procedure, and/or have been admitted for trading on one or several foreign stock exchanges, and/or whose rights are accounted for by foreign depositary-clearing organizations, provided that such foreign stock exchanges and foreign depositary-clearing organizations are included in the list approved by the federal executive authority for the securities market in coordination with the Ministry of Finance of the Russian Federation. Until the approval of the aforementioned list, negotiable securities are considered to be bonds and other debt obligations that have undergone the listing procedure, and/or have been admitted for trading on one or several foreign stock exchanges, and/or whose rights are accounted for by foreign depositary-clearing organizations. Verification of the facts mentioned in this subpoint is carried out by a Russian organization based on information obtained from the relevant foreign stock exchanges and (or) foreign depository-clearing organizations, or prospectuses of the issuance of the relevant outstanding bonds or other documents relating to the issue of these bonds, or based on information from publicly available sources;
Source: "Tax Code of the Russian Federation (Part Two)" dated 05.08.2000 № 117-FZ (as amended on 03.12.2012)
Морфология
Род
Понятие «облигации обращающиеся» женского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | облигации обращающейся | облигаций обращающихся |
| Д | облигации обращающейся | облигациям обращающимся |
| В | облигацию обращающуюся | облигации обращающиеся |
| Т | облигацией обращающейся | облигациями обращающимися |
| П | облигации обращающейся | облигациях обращающихся |