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Refinancing rate of the Central Bank of the Russian Federation
The refinancing rate of the Central Bank of the Russian Federation - with respect to debt obligations that do not contain a condition for changing the interest rate throughout the term of the debt obligation, - is the refinancing rate of the Central Bank of the Russian Federation in effect on the date of attracting funds; with respect to other debt obligations - the refinancing rate of the Central Bank of the Russian Federation in effect on the date of recognition of expenses in the form of interest1.
Federal Law No. 58-FZ dated June 6, 2005, "On Amending Part Two of the Tax Code of the Russian Federation and Certain Other Legislative Acts of the Russian Federation on Taxes and Fees" dated June 6, 2005, as amended on June 23, 2014, Article 1, Subparagraph 21 // RSZ RF. 2005. No. 24. Art. 2312. ↩