Income from operations with derivative financial instruments
Income from operations with derivative financial instruments — income from operations with derivative financial instruments is recognized as revenue from the realization of derivative financial instruments received during the tax period, including received amounts of variation margin and premiums under contracts (ceased to be in force as of 2019-05-01)1.
Tax Code of the Russian Federation, as amended on 2019-01-01, Article 214-1, paragraph 7, ceased to be in force as of 2019-05-01 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩