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P — losses during the extraction of copper, nickel, palladium, platinum, gold, and cobalt from a multi-component complex ore during further processing (enrichment, technological transformation) of the extracted mineral. The value of indicator P is taken as 0.151.
Tax Code of the Russian Federation, as amended on 2022-03-25, Article 342.10, paragraph 1 // RSZ RF. 2000. No. 32. Art. 3340. ↩