Encyclopedia
Percentage income
Percentage income - income declared (established) by the issuer in the form of a percentage rate relative to the nominal value of the specified securities, and for securities for which a percentage rate has not been established, it is the income in the form of the difference between the nominal value of the security and the cost of its initial placement1.
Tax Code of the Russian Federation, as amended on 2020-05-21, Article 281 // RSZ. 2000. No. 32. Art. 3340. ↩