Encyclopedia
Historical loss
Historical loss — negative calculated financial result determined for the calendar year of the retroactive period (ceased to be in force as of May 1, 2019)1.
Tax Code of the Russian Federation, as amended on January 1, 2019, Article 333.52, paragraph 1, ceased to be in force as of May 1, 2019 // Official Gazette of the Russian Federation. 2000. No. 32. Article 3340. ↩