The order of the calculation of the proportion of the refinancing rate when determining the amount of fines

Calculating the size of penalties for late fulfillment of obligations by the supplier (contractor, executor) according to the formula established by the Russian Federation Government Decree of 25.11.2013 N 1063, the customer should including determine the value of the coefficient "K".

In accordance with the Resolution of the values of this ratio are divided into three groups: 0 to 50%, from 50 to 100% and 100% and more. This remained unresolved question which of the intervals refer factor "K", if it is, for example, 50%.

The coefficient "K" can range from only the lower limit of the interval to the number prior to the upper boundary. Thus, in the first group will include index values from 0 to 49%, inclusive, in the second - from 50 to 99% inclusive, and the third - 100% or more. These clarifications are contained in the Letter of Ministry of Finance  Russia from 23.04.2015 N 02-02-04 / 23193.