Encyclopedia

Derivative Financial Instruments


Derivative financial instruments — derivative financial instruments whose terms provide for the delivery of an underlying asset or the conclusion of another derivative financial instrument, the terms of which provide for the delivery of an underlying asset, are recognized as physical forward transactions, and derivative financial instruments, the terms of which do not provide for the delivery of an underlying asset or the conclusion of another derivative financial instrument, the terms of which provide for the delivery of an underlying asset, are recognized as cash forward transactions1.

  1. Tax Code of the Russian Federation, as amended on 2020-05-21, Article 301, paragraph 3.2 // RSZ RF. 2000. No. 32. Art. 3340. ↩

Морфология

Род

Понятие «производные финансовые инструменты» мужского рода.

Склонение и число

Падеж Единственное число Множественное число
Р производного финансового инструмента производных финансовых инструментов
Д производному финансовому инструменту производным финансовым инструментам
В производный финансовый инструмент производные финансовые инструменты
Т производным финансовым инструментом производными финансовыми инструментами
П производном финансовом инструменте производных финансовых инструментах
Laws with commentary

Codes and federal laws