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Debt obligation issued on comparable terms


A debt obligation issued under comparable terms — by debt obligations issued under comparable terms are meant debt obligations issued in the same currency for the same terms secured by similar quality collateral and falling into the same credit risk group1.

  1. Federal Law No. 110-FZ dated 06.08.2001, "On amendments and additions to Part Two of the Tax Code of the Russian Federation and certain other legislative acts of the Russian Federation on taxes and fees, as well as on the repeal of certain acts (provisions of acts) of the legislation of the Russian Federation on taxes and fees" dated 06.08.2001, amended on 24.11.2014, Article 1, paragraph 1#21 // RSZ RF. 2001. No. 33. Article 3413. ↩

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