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Sales urgent deal
Forward contract - a derivative instrument of forward transactions, the terms of which provide for the delivery of the underlying asset or the conclusion of another derivative instrument of forward transactions, the terms of which provide for the delivery of 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. g // RSZ RF. 2009. No. 48. Art. 5731. ↩