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Market value of an investment fund unit share
The market value of an investment fund unit is deemed to be the last calculated value of the investment fund unit determined by the specified management company in accordance with Russian Federation legislation on investment funds, without taking into account the limits of price fluctuations for market or calculated prices of securities1.
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. ↩