Income (loss) from operations with financial instruments of forward transactions – definition and meaning of "Income (loss) from operations with financial instruments of forward transactions"

Gains (losses) from operations with financial instruments of forward contracts — are determined as the sum of gains received from a set of operations with financial instruments of forward contracts carried out during the tax period, less the amount of losses from such operations¹.

Federal Law No. 216-FZ dated July 24, 2007, "On Amending Part Two of the Tax Code of the Russian Federation and Certain Other Legislative Acts of the Russian Federation" dated July 24, 2007, as amended on July 24, 2007, Article 1, subpara. d // RSZ RF. 2007. No. 31. Item 4013. ↩