The market value of a digital financial asset and (or) a digital right
The market value of a digital financial asset and (or) a digital right — the market value of a digital financial asset and (or) a digital right that simultaneously includes a digital financial asset and a utility-based digital right is recognized as the weighted average price of such digital financial asset or digital right that simultaneously includes a digital financial asset and a utility-based digital right, established as of the last date on which transactions were conducted with such digital financial asset and (or) digital right that simultaneously includes a digital financial asset and a utility-based digital right, and which preceded the day on which the relevant transaction was carried out, provided that transactions with such digital financial asset or digital right that simultaneously includes a digital financial asset and a utility-based digital right were conducted at least once during the last three months1.
Tax Code of the Russian Federation, as amended on 2022-08-01, Art. 214.11, para. 2 // RSZ RF. 2000. No. 32. Art. 3340. ↩