Exchange difference

1) the difference in the value of the goods. arising in connection with the current change in the exchange rate of the ruble against foreign currencies, as well as. gap in time in the implementation of foreign economic operations. Revenue in rubles from foreign economic activity is determined on the basis of the customs value of products in foreign currency specified in the cargo customs declaration. At the same time, for tax purposes, it should not be lower than the level calculated on the basis of market prices for products applied at the time of the transaction.; 2) the difference in exchange rates arising from the liquidation of an open currency position (discrepancy between the volume of purchases and sales).