Sum Difference

21 January 2024, 19:09

11.1) in the form of a monetary difference arising with the taxpayer if the amount of obligations and claims calculated by the exchange rate of conditional currency units established by agreement between the parties on the date of realization (recognition) of goods (works, services), property rights does not correspond to the actual received (paid) amount in rubles;

5.1) expenses in the form of a monetary difference arising with the taxpayer if the amount of obligations and claims calculated by the exchange rate of conditional currency units established by agreement between the parties on the date of realization (recognition) of goods (works, services), property rights does not correspond to the actual received (paid) amount in rubles;

Source: "The Russian Federation Tax Code (Part Two)" dated 05.08.2000 No. 117-FZ (as amended on 03.12.2012)

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Морфология

Род

Понятие «суммовая разница» женского рода.

Склонение и число

Падеж	Единственное число	Множественное число
Р	суммовой разницы	суммовых разниц
Д	суммовой разнице	суммовым разницам
В	суммовую разницу	суммовые разницы
Т	суммовой разницей	суммовыми разницами
П	суммовой разнице	суммовых разницах