Losses from operations with financial instruments of forward transactions traded on an organized market
Losses from operations with financial instruments of forward contracts traded on an organized market are recognized as losses from such operations1.
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 Acts of the Legislation of the Russian Federation on Taxes and Fees, as well as on the Annulment 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 2#50 // Official Gazette of the Russian Federation. 2001. No. 33. Article 3413. ↩