It is registered
Ministry of Justice
Russian Federation
On March 5, 2026 No. 85557
of November 21, 2025 No. 7246-U
About procedure for determination of market price of securities, estimated price of securities, and also procedure for limiting determination of border of fluctuations of market price for the purpose of Chapter 23 of the Tax Code of the Russian Federation
This Instruction based on the paragraph of the ninth item 4 of article 212 of the Tax Code of the Russian Federation establishes procedure for determination of market price of securities, estimated price of securities, and also procedure for limiting determination of border of fluctuations of market price for the purpose of Chapter 23 of the Tax Code of the Russian Federation.
1. Market price of the securities which are traded on the organized market of securities is determined as:
1.1. The weighted average price of security calculated by the Russian organizer of trade in the security market following the results of each trading day in one of the following methods:
according to the transactions made at the biddings of this organizer of trade in the security market with securities of the same release during the trading day if the number of the specified transactions constitutes at least ten and their amount makes at least 500 thousand rubles;
according to the last ten transactions made at the biddings of this organizer of trade in the security market with securities of the same release during the last 90 trading days if during the trading day following the results of which market price is calculated less than ten security transactions of the same release are made, and the amount of the last ten transactions makes at least 500 thousand rubles;
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