The amount of unliquidated loss from previous tax periods as of January 1, 2001
The amount of unliquidated losses from previous tax periods as of January 1, 2001 — is recognized as a loss for the purposes of taxation and carried forward to future periods in accordance with Article 283 of the Tax Code of the Russian Federation1.
Federal Law No. 110-FZ dated August 6, 2001, "On Amending and Supplementing 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 Declaring Certain Acts (Provisions of Acts) of the Legislation of the Russian Federation on Taxes and Fees as Lapsed" dated August 6, 2001, amended on May 29, 2002, Article 10, paragraph 3 // Official Gazette of the Russian Federation. 2001. No. 33. Page 3413. ↩