Encyclopedia
Profit (loss) from the disposal of financial assets
Gains (losses) from the disposal of financial assets - are determined as the corresponding revenues reduced by the amount of expenses in the following order1:
Tax Code of the Russian Federation, as amended on 2024-05-01, Article 309.1, paragraph 3.1 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩