Book value of shares
The book value of shares is determined as the book value of shares (interests in the charter capital) of an economically significant organization owned by this foreign holding company, expressed as a proportion of the book value of its assets according to the financial statements referred to in paragraph 2.6 of Article 277 of this Code, including taking into account the special provisions established in paragraph 2.6 of Article 277 of this Code1.
Tax Code of the Russian Federation, as amended on January 1, 2026, Article 214.1, paragraph 10.1 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩
Понятие «балансовая стоимость акций» женского рода.
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | балансовой стоимости акций | балансовых стоимостей акций |
| Д | балансовой стоимости акций | балансовым стоимостям акций |
| В | балансовую стоимость акций | балансовые стоимости акций |
| Т | балансовой стоимостью акций | балансовыми стоимостями акций |
| П | балансовой стоимости акций | балансовых стоимостях акций |