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  • Курсовая валютная разница на день предоставления займа и день его возврата: налогооблагаемый доход?
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iconКурсовая валютная разница на день предоставления займа и день его возврата: налогооблагаемый доход?

Учредитель предоставил ООО заем в иностранной валюте на сумму, превышающую 200 000 леев. Возврат займа был произведен в леях по курсу НБМ на день выплаты. При возврате займа была установлена разница между его суммой, определенной по официальному обменному курсу на дату его предоставления, и возвращаемой суммой,

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