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Financial result from operations accounted for on an individual investment account


Financial result from operations accounted for on an individual investment account — (hereinafter in this chapter — financial result from operations accounted for on an individual investment account) (ceased to be effective as of May 1, 2019)1.

Financial result from operations accounted for on an individual investment account — positive financial result determined in accordance with Article 214.1 taking into account the provisions of Articles 214.3 and 214.4 of this Code cumulatively over the period from the beginning of the contract for managing an individual investment account, and taking into account the specifics established in this article2.

  1. Tax Code of the Russian Federation, as amended on January 1, 2019, Article 214-9, paragraph 1, ceased to be effective as of May 1, 2019 // Official Gazette of the Russian Federation. 2000. No. 32. Article 3340. ↩

  2. Tax Code of the Russian Federation, as amended on 2024-03-23, Art. 214.9, para. 1 // RSZ RF. 2000. No. 32. Art. 3340. ↩

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