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Expenses of banks from operations of selling (buying) foreign currency


Expenses of banks from operations of selling (buying) foreign currency — is taken as the negative difference between revenues determined in accordance with paragraph 2 of article 250 of this Code, and expenses determined in accordance with subparagraph 6 of paragraph 1 of article 265 of this Code1.

  1. Tax Code of the Russian Federation, as amended on 2020-05-21, article 291, subpara. 4 // RSZ RF. 2000. No. 32. Art. 3340. ↩

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