Participant of a Urgent Transaction
A participant in a derivative transaction is an organization conducting operations with financial instruments of derivative transactions1.
Federal Law No. 110-FZ dated 06.08.2001, "On Amending and Supplementing 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 on Taxes and Fees as Expired" dated 06.08.2001, amended on 24.11.2014, Article 1, paragraph 1#47 // Official Gazette of the Russian Federation. 2001. No. 33. Article 3413. ↩