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Market value of derivative financial instruments not traded on an organized market


The market value of derivative financial instruments not traded on an organized market is determined in accordance with paragraph 2 of article 305 of this Code1.

  1. No. 32. Article 3340.
  1. Tax Code of the Russian Federation, as amended on 01.01.2026, article 212, paragraph 4 // Official Gazette of the Russian Federation. ↩

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