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Market value
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Market value - the amount equal to the value of these securities and (or) derivative financial instruments according to the records of the liquidating foreign organization (terminating (liquidating) foreign structure without the formation of a legal entity) on the date when the donor (testator) receives these securities and (or) derivative financial instruments from such foreign organization (structure without the formation of a legal entity), but not exceeding their market value determined in accordance with Article 105.3 of this Code on the date when the donor (testator) receives these securities and (or) derivative financial instruments from such foreign organization (structure without the formation of a legal entity)1.
Market value - which should be determined by an appraiser without taking into account its change resulting from actions of the company that caused the emergence of a right to request appraisal and repurchase of shares2.
Market value - market value determined by an independent appraiser. At the same time, the market value of one corresponding share (other of a security)3.
Tax Code of the Russian Federation, ed. as of 2027-01-01, art. 214.1, para. 13 // RSZ RF. 2000. No. 32. Art. 3340. ↩
Federal Law of December 26, 1995 No. 208-FZ "On Joint-Stock Companies", as amended on March 1, 2025, Article 75, paragraph 3 // RSZ RF. 1996. No. 1. Art. 1. ↩
Federal Law of January 5, 2006 No. 7-FZ, "On Amending the Federal Law 'On Joint-Stock Companies' and Certain Other Legislative Acts of the Russian Federation," as amended on June 29, 2015, Article 1, paragraph 4#2 // Collection of Laws of the Russian Federation. 2006. No. 2. Article 172. ↩
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