Encyclopedia

Callable Bonds


Trading bonds — bonds and other debt obligations that have undergone the listing procedure, and (or) have been admitted to trading on one or several foreign stock exchanges, and (or) the registration of rights to which is carried out by foreign depository-clearing organizations, provided that such foreign stock exchanges and foreign depository-clearing organizations are included in the list of foreign financial intermediaries. Until the moment of adoption of this list, trading bonds are considered to be bonds and other debt obligations that have undergone the listing procedure, and (or) have been admitted to trading on one or several foreign stock exchanges, and (or) the registration of rights to which is carried out by foreign depository-clearing organizations (ceased to be in force as of 2019-05-01)1.

  1. Tax Code of the Russian Federation, as amended on 2019-01-01, Article 310, paragraph 1#2, ceased to be in force as of 2019-05-01 // Official Gazette of the Russian Federation. 2000. No. 32. Article 3340. ↩

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