Refinancing Rate
For the purposes of this article, the refinancing rate of the Central Bank of the Russian Federation is understood as:
(paragraph introduced by Federal Law No. 58-FZ dated June 6, 2005, as amended by Federal Law No. 229-FZ dated July 27, 2010)
with respect to debt obligations that do not contain a condition for changing the interest rate throughout the entire term of the debt obligation - the refinancing rate of the Central Bank of the Russian Federation in effect on the date of attracting funds;
(paragraph introduced by Federal Law No. 58-FZ dated June 6, 2005)
with respect to other debt obligations - the refinancing rate of the Central Bank of the Russian Federation in effect on the date of recognizing expenses in the form of interest
Source: "The Tax Code of the Russian Federation (Part Two)" from August 5, 2000 No. 117-FZ (as amended on December 3, 2012)
Морфология
Род
Понятие «ставка рефинансирования» женского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | ставки рефинансирования | ставок рефинансирования |
| Д | ставке рефинансирования | ставкам рефинансирования |
| В | ставку рефинансирования | ставки рефинансирования |
| Т | ставкой рефинансирования | ставками рефинансирования |
| П | ставке рефинансирования | ставках рефинансирования |