Financial instrument of a forward transaction
A financial instrument of a derivative transaction — agreements between participants in derivative transactions defining their rights and obligations with respect to the underlying asset, including futures, options, forward contracts, as well as other financial instruments1.
Federal Law No. 110-FZ dated 06.08.2001, "On introducing 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 declaring certain acts (provisions of acts) of the Russian Federation legislation on taxes and fees obsolete" dated 06.08.2001, amended on 24.11.2014, Article 1, paragraph 1#47 // Official Gazette of the Russian Federation. 2001. No. 33. Page 3413. ↩