Encyclopedia
Execution of a financial instrument for a spot transaction
The realization of a financial instrument under a forward contract - for the purposes of this chapter, the realization of a financial instrument under a forward contract is understood to mean the realization of its underlying asset, as well as the payment of premium amounts under the contract, variation margin amounts, and other periodic or one-time payments by the parties to the financial instrument under the forward contract, which are not, in accordance with the terms of the financial instrument under the forward contract, payments for the underlying asset1.
Federal Law No. 281-FZ dated November 25, 2009, "On Amending Part One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation" dated November 25, 2009, as amended on November 25, 2009, Article 2, subpara. a // RSZ RF. 2009. No. 48. Art. 5731. ↩