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Underlying asset of derivative financial instruments


The underlying asset of derivative financial instruments is the subject of a forward transaction (including foreign currency, securities and other property and property rights, interest rates, credit resources, price or interest rate indices, other derivative financial instruments)1.

  1. Tax Code of the Russian Federation, as amended on May 28, 2022, Article 301, paragraph 1 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩

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Codes and federal laws