Encyclopedia
Negative financial result
A negative financial result — obtained in the tax period from individual operations with securities, financial instruments of derivative transactions — reduces the financial result obtained in the tax period from the aggregate of the corresponding operations1.
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," as amended on July 4, 2016, Article 2, paragraph 12 // Official Compilation of Normative Legal Acts of the Russian Federation. 2009. No. 48. Page 5731. ↩