Actual price of the financial instrument of a forward transaction – definition and meaning of "Actual price of the financial instrument of a forward transaction"

The actual price of a financial instrument under a forward transaction is recognized for tax purposes as the market price if it differs by no more than 20 percent in either direction from the calculated value of this financial instrument of forward transactions on the date of conclusion of the forward transaction¹.

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. b#5 // RSZ RF. 2009. No. 48. Art. 5731. ↩