The borrower's income
Borrower's income - in the form of the amount of debt under the credit agreement, accrued interest, and penalties recognized by the court, repaid by the creditor-beneficiary from the insurance compensation under the insurance contracts concluded by the borrower (creditor) in case of the borrower's death or disability, as well as under the insurance contracts concluded by the borrower (creditor) for property serving as security for the borrower's obligations (collateral), within the amount of the borrower's debt under borrowed (credit) funds, accrued interest, and penalties recognized by the court1.
Tax Code of the Russian Federation, as amended on 2020-05-21, Article 217, subpara. 48.1 // RSZ RF. 2000. No. 32. Art. 3340. ↩