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Cost estimation of securities


The cost assessment of securities is determined on the date when these expenses are incurred1.

The cost assessment of securities — the cost assessment of securities is determined based on the actual expenses incurred and documented proof of their purchase2.

  1. Federal Law No. 71-FZ dated May 30, 2001 "On Amending and Supplementing Part Two of the Tax Code of the Russian Federation (Chapter 23 'Personal Income Tax')", as amended on May 30, 2001, Article 1, paragraph 3 // Official Gazette of the Russian Federation. 2001. No. 23. Item 2289. ↩

  2. Federal Law No. 71-FZ dated May 30, 2001 "On Amending and Supplementing Part Two of the Tax Code of the Russian Federation (Chapter 23 'Personal Income Tax')", as amended on May 30, 2001, Article 1, paragraph 8 // Official Gazette of the Russian Federation. 2001. No. 23. Item 2289. ↩

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