Other financial instruments — agreements between participants in forward transactions that do not involve the delivery of the underlying asset, but define the method of settlement between the parties to the transaction in the future depending on changes in the price or other quantitative indicator of the underlying asset compared to the value of the specified indicator determined (or the method of determining which is established) by the parties at the time of concluding the transaction1.
Federal Law No. 57-FZ dated May 29, 2002, "On Amendments and Additions to Part Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation" dated May 29, 2002, as amended on November 27, 2017, Article 1, paragraph 100 // Official Gazette of the Russian Federation. 2002. No. 22. Page 2026. ↩