Encyclopedia

Deed of Supply with Deferred Performance


A transaction involving the delivery of a subject matter with deferred performance is a transaction whose terms provide for the delivery of an underlying asset, recognizing it as an operation with a derivative financial instrument or a transaction involving the delivery of a subject matter with deferred performance1.

  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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