Encyclopedia
Option contract premium
The premium under an option contract is recognized in the corresponding revenues (expenses) at once on the date of settlement of the option premium for taxpayers applying the accrual method, regardless of whether the option contract has been executed or not, as well as irrespective of the type of 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 July 4, 2016, Article 2, subpara. 37 // RSZ RF. 2009. No. 48. Article 5731. ↩