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The amount of equity capital


The amount of equity capital — when determining the amount of equity capital, amounts of debt obligations in the form of liabilities for taxes and fees, including current liabilities for tax and fee payments, amounts of deferrals, installment plans, tax credit, and investment tax credit 1 are not taken into account.

  1. Federal Law No. 57-FZ dated May 29, 2002, "On Amending and Supplementing Part Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation" dated May 29, 2002, as amended on November 27, 2017, Article 1, paragraph 74 // Official Gazette of the Russian Federation. 2002. No. 22. Page 2026. ↩

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Codes and federal laws