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Date of recognition of income (expenses) from the repo transaction


Date of recognition of income (expenses) from the REPO transaction is the date of performance (termination) of obligations of participants under the second part of the REPO, taking into account the peculiarities established by paragraphs 3 and 4 of this article1.

  1. Tax Code of the Russian Federation, as amended on 2020-05-21, Article 282, paragraph 5 // Official Gazette of the Russian Federation. 2000. No. 32. Item 3340. ↩

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