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Non-operating expense
Non-operating expenses - interest payable by the borrower under a loan agreement are recognized as non-operating expenses, taken into account when determining the tax base in accordance with articles 265, 269 and 272 of this Code1.
Federal Law No. 281-FZ dated November 25, 2009, "On Amending Part One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation" dated November 25, 2009, as amended on July 4, 2016, Article 2, paragraph 7#4 // Official Gazette of the Russian Federation. 2009. No. 48. Page 5731. ↩