Expenses related to operations with securities and expenses related to operations with financial instruments of forward contracts
10. For the purposes of this article, expenses related to operations with securities and expenses related to operations with financial instruments of derivative transactions are recognized as documented and actually incurred by the taxpayer expenses associated with the purchase, sale, storage, and redemption of securities, with the performance of operations with financial instruments of derivative transactions, and with the fulfillment and termination of obligations under such transactions. These expenses include:
1) amounts paid to the issuer of securities (the management company of a mutual fund) for the payment of issued (issued) securities, as well as amounts paid in accordance with the sales agreement of securities, including coupon payments;
2) amounts of paid variation margin and (or) premium under contracts, as well as other periodic or one-time payments provided for by the terms of financial instruments of derivative transactions;
3) payment for services provided by professional market participants, as well as exchange intermediaries and clearing centers;
4) surcharge paid by the management company of a mutual investment fund upon acquisition of an investment unit of the mutual investment fund, determined in accordance with the legislation of the Russian Federation on investment funds;
5) discount paid by the management company of a mutual investment fund upon redemption of an investment unit of the mutual investment fund, determined in accordance with the legislation of the Russian Federation on investment funds;
6) expenses reimbursed to a professional market participant, a management company carrying out the management of property constituting a mutual investment fund;
7) exchange fee (commission);
8) payment for services provided by persons conducting the registry maintenance;
9) tax paid by the taxpayer upon receiving securities in the order of inheritance;
10) tax paid by the taxpayer upon receipt of shares and units in accordance with paragraph 18.1 of article 217 of this Code as a gift;
11) amounts of interest paid by the taxpayer on loans and borrowings obtained for carrying out transactions with securities (including interest on loans and borrowings for margin trading), up to the amounts calculated based on the refinancing rate of the Central Bank of the Russian Federation in effect on the date of payment of interest, increased 1.1 times - for loans and borrowings denominated in rubles, and based on 9 percent - for loans and borrowings denominated in foreign currency;
12) other expenses directly related to operations with securities, with financial instruments of derivative transactions, as well as expenses related to the provision of services by professional market participants, management companies carrying out trust management of property forming a mutual fund investment fund, within the scope of their professional activities
Source: "Tax Code of the Russian Federation (Part Two)" dated 05.08.2000 № 117-FZ (as amended on 03.12.2012)
Морфология
Род
Понятие «расходы по операциям с ценными бумагами и расходы по операциям с финансовыми инструментами срочных сделок» мужского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | расхода по операциям с ценными бумагами и расхода по операциям с финансовыми инструментами срочных сделок | расходов по операциям с ценными бумагами и расходов по операциям с финансовыми инструментами срочных сделок |
| Д | расходу по операциям с ценными бумагами и расходу по операциям с финансовыми инструментами срочных сделок | расходам по операциям с ценными бумагами и расходам по операциям с финансовыми инструментами срочных сделок |
| В | расход по операциям с ценными бумагами и расход по операциям с финансовыми инструментами срочных сделок | расходы по операциям с ценными бумагами и расходы по операциям с финансовыми инструментами срочных сделок |
| Т | расходом по операциям с ценными бумагами и расходом по операциям с финансовыми инструментами срочных сделок | расходами по операциям с ценными бумагами и расходами по операциям с финансовыми инструментами срочных сделок |
| П | расходе по операциям с ценными бумагами и расходе по операциям с финансовыми инструментами срочных сделок | расходах по операциям с ценными бумагами и расходах по операциям с финансовыми инструментами срочных сделок |