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Date of termination of the transaction with a derivative financial instrument
The date of termination of a transaction with a derivative financial instrument is the date on which the rights and obligations under the transaction with a derivative financial instrument are fulfilled1.
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. ↩