Encyclopedia
Expenses for the purchase of securities
Expenses for the purchase of securities — include amounts paid to the seller for the securities in accordance with such a contract, as well as amounts paid for premiums and variation margin under option contracts1.
Tax Code of the Russian Federation, as amended on 2026-01-01, Article 212, paragraph 4 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩