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Performance of rights and obligations under a transaction with a derivative financial instrument


The performance of rights and obligations under a derivative financial instrument involves either the execution of the derivative financial instrument through the delivery of the underlying asset, or through the final settlement of the derivative financial instrument, or through the participant in the futures transaction performing an operation opposite to a previously executed operation with a derivative financial instrument1.

  1. Tax Code of the Russian Federation, as amended on 2020-05-21, Article 301, paragraph 2 // Official Gazette of the Russian Federation. 2000. No. 32. Item 3340. ↩

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