Income from operations with the underlying asset of derivative financial instruments
Income from operations with the underlying asset of financial instruments of derivative transactions — income from operations with the underlying asset of financial instruments of derivative transactions is recognized as income received from the delivery of the underlying asset upon performance of such transactions1.
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 July 4, 2016, Article 2, paragraph 7 // Official Gazette of the Russian Federation. 2009. No. 48. Item 5731. ↩
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