Encyclopedia
The amount of net income
The net income amount is the difference between all revenues received, not related to the realization of the underlying asset (including received amounts of variation margin and contract premiums), from all derivative financial instruments, and all expenses incurred, not related to the realization of the underlying asset (including paid amounts of variation margin and contract premiums), from all derivative financial instruments, provided that such difference is positive1.
Tax Code of the Russian Federation, as amended on May 21, 2020, Article 170, subpara. 2 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩