Losses from the purchase of foreign currency
Losses from the purchase of foreign currency — to determine losses from the purchase (sale) of foreign currency, the difference between the actual price of purchasing (selling) foreign currency and the official exchange rate of foreign currencies to the ruble of the Russian Federation, established by the Central Bank of the Russian Federation on the date of settlement under the transaction of purchasing (selling) foreign currency1;
Federal Law No. 110-FZ dated 06.08.2001, "On amendments and additions to Part Two of the Tax Code of the Russian Federation and certain other legislative acts of the Russian Federation on taxes and fees, as well as on the repeal of certain acts (provisions of acts) of the legislation of the Russian Federation on taxes and fees" dated 06.08.2001, amended on 24.11.2014, Article 1, paragraph 5 // Official Gazette of the Russian Federation. 2001. No. 33. Item 3413. ↩