penalty- This is a specialized type of sanctions, which is calculated in case of violation of established monetary obligations. It should be said that fines and fines are different concepts. The fine is a fixed amount, but the penalty may vary depending on the initial amount of obligations and the duration of their violations. In fact, the longer the tax is not paid, the more significant the penalty parameters will be.
Accordingly, in case of delay in payment of tax fees, the need to pay a penalty is formed, and the penalty can be paid in addition to the tax, since it is accrued daily from the beginning of the delay period. At the same time, the legislator establishes certain exceptions to the calculation of penalties. So in 26.1 of the Tax Code of the Russian Federation a special calculation of penalties for agricultural tax is indicated.
At its core, the penalty plays an important role as a state tool to enhance the actions of payers in the matter of timely payment of tax fees. Penalty accrual starts on the day when the delay is formed, and accrual stops on the day when tax payments were made. The calculation is carried out individually for each payment separately.
- All the nuances of the calculation of penalties are clearly defined in the tax legislation. If the taxpayer has not fulfilled its financial obligations in a timely manner, the process of calculating the penalty begins;
- Also, a penalty can be assigned if, during the audit of the tax authority, it turned out that the payment was not made in accordance with the established norms, it was underestimated. Then a penalty will also be charged on the amount of the difference;
- If the taxpayer provides documents that prove that all transfers were made on time, or provides explanations for arrears, then an opportunity is formed not to pay a penalty fee, since there are no grounds for accruing it;
- Penalty is also calculated for late fulfillment of obligations to pay social benefits and other mandatory payments that must be made by individual entrepreneurs and LLCs.
If there are grounds that, in their essence and in accordance with the tax code, justify the payer for the outdated fulfillment of obligations, then a written explanation must be drawn up to the tax authority, as well as documentary evidence of the situation must be provided. If the tax authority still does not take into account your evidence, you can go through the process of writing off the penalty through the court. In the course of proceedings, entrepreneurs often pay a penalty, after which an overpayment occurs. An overpayment is a part of the funds that provides a surplus. They are formed through excessive payment of penalties, fines or taxes. In the event of a new penalty, the overpayment can be used as an element of debt repayment.
At its core, a penalty is a kind of tool for calculating a fine, but only depending on the number of days of delay. In fact, at the appointed time, entrepreneurs and organizations must fulfill their obligations, and the money must go to the budget. If such actions were not taken, then it is considered that you have the money left, which means that the state has provided you with a certain loan, for which you will have to pay interest. Since the money you have is no longer yours, but the state.
- The accrual of interest begins the next day from the moment you failed to fulfill your obligations to the state;
- The calculation is carried out for each calendar day, and accruals will be carried out until the process of full repayment of obligations is completed;
- The amount of the penalty will be set solely as a percentage of the amount of your debt. The refinancing rate acts as the main calculation tool. The percentage ratio, in accordance with regulatory enactments, is equal to 1/300 of the refinancing rate.
These are the basic rules by which the penalty is calculated. In fact, the amount that the taxpayer did not pay to the budget is determined, after which, every day, the amount of the penalty is calculated.
Penalty = overdue amount of tax liabilities * refinancing rate / 300 * for the number of days during which outstanding liabilities were formed.
Remember that the refinancing rate is a value that is constantly changing. Therefore, it is necessary to carry out the calculation process very carefully, using the rate parameters at the current time.
Penalty is calculated from the next day after the deadline for payment of tax. For example, it is necessary to pay the tax before the 27th. In fact, if the established obligations were not fulfilled on that day, then from the 28th, the process of calculating the penalty begins.
The law establishes that fines and penalties are overlapping concepts. If a fine is provided for any violation of financial obligations, this does not exclude the calculation of penalties for late provision of funds. If the tax service sees that the payment of tax and penalties, as well as fines, is not being made, the process of arresting the property and accounts of the enterprise or entrepreneur can be carried out.
For those days during which the arrest was imposed on the enterprise, no penalty is paid. That is, according to the law, its calculation in a given period of time will be illegal. If the tax authority calculates these days for a penalty, then you need to draw up an application and indicate the absence of the possibility of such charges. If you have already paid the interest, a recalculation will be carried out and an overpayment will be created in your account, which can later be used to pay off part of the amount of tax contributions.
If the entrepreneur or the enterprise does not pay the fine on a voluntary basis, then the tax authority has the right to enforce the collection. Most often, such a collection is carried out at the expense of funds that are located on a bank account.
The tax office sends a request to the bank to transfer a clearly defined amount of funds to the budget, and the bank is obliged to carry out such a transfer even without your permission. After the transfer, you will receive a notification about the operation.
Also, the recovery can be carried out at the expense of the property of the individual entrepreneur or organization. The tax authority has the right to seize, describe and subsequently sell property for the amount necessary to pay off taxes, penalties and fines.
To understand in more detail all the nuances that determine the calculation of penalties, you need to consider a few examples. As a basis, we take obligations of 10 thousand rubles. We need to calculate the penalty for 12 days of delay. In this situation, we use the standard formula, but we first find out the refinancing rate. We will conditionally take an indicator of 6.5%. It turns out that 10 thousand rubles will need to be multiplied by 6.5%, divided by 300, and also multiplied by 12 days of delay. It turns out 26 rubles a penalty that a person will have to pay along with the amount of the tax debt.
It should be borne in mind that the refinancing rate may change during the entire time the penalty is calculated. Therefore, the calculation should be divided into certain parts in order to get the real amount of the penalty. For example, the amount of debt remains the same 10 thousand rubles. During the first five days, the rate was 8%, after 5 days it was 10% (default period 10 days). This means that it will be necessary to calculate the penalty for the first five days, after for the subsequent ones, and summarize the results. In other words, we take 10 thousand rubles, multiply by eight percent, divide by 300 and multiply by five, it turns out 13.3 rubles. 10 thousand rubles, multiply by 10 percent, divide by 300 and multiply by five, we get 16.6 rubles. The total amount will be 13.3 + 16.6 = 29.9 rubles.
Based on the above example, it becomes clear that the penalty is calculated on the basis of the refinancing rate. If the rate has changed several times, then the calculation is carried out for each stage separately, after which we summarize the results. If the rate changed every day, then we carry out the calculation for each day separately, after which we add up the results.
The legislator determines various nuances when calculating penalties for various types of tax. The transport type tax is considered mandatory for legal entities and individuals. It is paid once a year. In case of non-payment of such tax, the fine will be charged only after three months from the date of default. The calculation will be carried out according to the standard formula.
This type of penalty is combined with the need to pay a fine. The amount is set in the form of 30% of the total debt, as a fine.
For example, tax liability for transport tax is 5,000 rubles. The delay time is 3 months and 10 days. This means that within three months from the moment of violation of obligations, the fine is not charged. If a person pays the amount on time, then he will only have to pay a fine. If the delay was the time indicated by us, then the calculation will be as follows. 5000 will need to be multiplied by the refinancing rate (11%), divided by 300 and multiplied by 10 days of delay. We get the amount of 18.3 rubles. To the same amount, you will need to add the amount of a fine in the amount of 30% of the total debt = 1,500 rubles. We get that the amount of the fine, penalties and payments will be 5000 + 1500+ 18.3 = 6518.3 rubles payable.
- Property tax is paid in accordance with established norms; there are special formulas for calculating the amount of tax;
- In case of late payment, a fine is formed, as well as a penalty;
- The accrual of penalties is carried out by tax authorities, which reveal the formation of a violation;
- The debtor receives a specialized extract, which indicates the amount of property tax, as well as data on fines and penalties. The terms of payment of these funds are also determined. The penalty is calculated according to the standard scheme, and the need to calculate the amount for each day of delay is established.
Land tax penalty
The obligation to pay land tax arises for certain entrepreneurs and organizations. In the case when an arrears are formed on the payment of land-type tax, the process of calculating the penalty according to the standard type is carried out. Taking into account the refinancing rate at the time of the implementation of actions to default. At the same time, there is a penalty of up to 20% of the total debt for late payment of this tax. If the tax authority determines that the payment of the debt was intentional, then the fine increases to 40%.
The law determines that the tax authority is obliged to send a written notice of the need to pay debt obligations, as well as the amount of interest. All calculations are provided in the notification.
Consider an example. The land type tax is 20,000 rubles. Default time - 25 days. During the first 10 days the rate was 10%, during the next 15 days - 11%. So, we need to make a calculation for the first ten days of delay. It turns out that 20 thousand rubles must be multiplied by 10% and divided by 300, and also multiplied by 10 days = 66.6 rubles. Now we calculate for 15 days. It turns out that 20 thousand rubles must be multiplied by 11% and divided by 300, the amount received is multiplied by 15 days = 110 rubles. The total amount of penalties is 110 + 66.6 = 176.6 rubles. In this case, you need to calculate the amount of the fine. This is 20% of 20 thousand rubles = 4000 rubles. This means that the payer must pay 20 thousand rubles + 4 thousand rubles + 176.6 rubles = 24 176.6 rubles payable.
Income tax issue
Penalties will be charged in the standard way. At the same time, it is indicated that the calculation is carried out individually, and it is based on the amount that a person is obliged to pay as tax. If a person provides evidence that there are no obligations for tax deductions, then no penalty is charged.
For this tax, the interest is accrued after a month from the moment when the person had to fulfill his obligations to the tax structure.
Important Points
As you already understood, a penalty is a certain obligation to pay additional payments in case of failure to fulfill previously assumed obligations. Accordingly, one should assess in detail the current situation of the enterprise and try to make all payments in a timely manner.
- In case of violation of the terms of payment of tax fees, an obligation of taxpayers to pay penalties is formed. This is not a right, but an obligation, and if the payer ignores the requirements of the tax authorities to make the necessary payments, the possibility of enforcement is formed. Most often, such a recovery is made from the current account of an entrepreneur or organization;
- The penalty will be charged in any case, even if the person has delayed by one day. Fulfillment of obligations to pay tax does not remove the need to pay a penalty. If you fulfill your obligations late, then you need to independently calculate the possible penalty and pay it immediately;
- Penalty is assigned each time the process of late payments occurs. If in the last reporting period you paid a penalty and again violated your obligations, then the penalty will be calculated again, taking into account the amount that you had to pay;
- As soon as the tax obligations are met, the calculation of the interest stops. If the penalty is not paid, then the penalty on the penalty is not calculated, but the obligation to pay remains.
Penalty is charged not only on tax collections, but also on advance payments. And this means that taxpayers must ensure that all payments are made on time.
Penalty will not be calculated in such cases:
- If the organization has an overpayment for the specified tax, and the amount of the overpayment is sufficient to cover the current payment;
- In the case when the payment was received late, but the amount of the overpayment is sufficient to completely cover the generated data on the penalty fee;
- In accordance with Article 78 of the tax legislation, employees of the tax authority are obliged to independently carry out the procedure for recalculating the overpayment on account of arrears or on account of the amount of penalties and fines.
Also, the penalty will not be charged if the payer fulfills his obligations in a timely manner. The legislation clearly defines the time limits during which it is necessary to pay certain types of tax. There are also a lot of accounting programs that are designed in such a way that the manager or accountant can control the onset of the period during which you need to fulfill your obligations to pay tax fees.
In the current year, the penalty is calculated according to the standard method, but now, the payment of such a penalty is established not only for tax, but also for insurance premiums. At the same time, article 75 of the Tax Code of the Russian Federation indicates all the nuances that will be used when calculating such a penalty.
In case of delay in payment of tax fees, organizations and entrepreneurs are liable in the form of the need to pay a fine (for certain types of taxes), as well as the need to pay penalties, at the rate of 1/300 of the refinancing rate. In the event that there is a delay in the payment of tax fees and insurance premiums for more than 30 days, a more stringent tax calculation structure will be established in accordance with 1/150 of the refinancing rate.
For example, the delay is 10 thousand rubles, the delay is 40 days. For the first 30 days, the calculation will be carried out in accordance with the standard norms of 1/300 of the refinancing rate. Conventionally, the rate is 10%, we get - 10 thousand rubles, multiplied by 10% and divided by 300 and multiplied by 30 days = 100 rubles. For the next 10 days of delay, the calculation will be as follows: 10 thousand rubles, multiply by 10 percent and divide by 150 and multiply by ten days, we get 66.6 rubles. The total amount payable is 166.6 rubles.
Accordingly, the longer the period during which the process of delaying payments is formed, the more significant the amount of the penalty will be.
How is the after-tax penalty calculated?
The law determines that there are limits within which tax payments must be made. If such boundaries are violated, then fines and penalties are formed. The fine is a static parameter that is set by the state and paid in the form of a clear amount, regardless of the period during which the delay in payments is formed. The fine depends precisely on the time during which certain obligations are not fulfilled. Above, we examined the formula for calculating the penalty, and determined the nuances of calculations in a given situation. Now let's consider the situation when the tax is paid, but without penalties, what will happen?
- The penalty must be paid on a mandatory basis, since it is formed due to violation of established obligations, and acts as a debt of the taxpayer;
- In the case of full repayment of the amount of tax debt, the calculation of interest is terminated, but payment obligations remain.
You will certainly have to pay the amount of interest. Of course, it does not increase, since it does not provide for the possibility of charging interest on penalties, but the obligation to pay remains, and you cannot refuse this obligation.
The law defines the possibility of a subsequent compulsory procedure for the collection of penalties if the taxpayer does not respond to the requirements of the tax authority to fulfill its obligations. In fact, it can be seized on accounts and property. Moreover, it is even possible to carry out the procedure for the sale of property as debt obligations. But, most often, the option of deducting funds in a clearly established amount from the current account of an entrepreneur or organization is used.
How to reflect the penalty in the accounting?
The calculation of income tax certainly requires an indication of all types of expenses of the enterprise. At the same time, such expenses include all funds that are transferred to the state budget. And this means that the costs reflect not only the tax, but also fines and penalties, and other sanctions. The accrual of interest is reflected in debit 99, and is also reflected in credit 68, where you will have to specify the calculation parameters for taxes and other fees.
Output
Penalty is a kind of motivating factor in making timely payments of tax and social payments. The payment of interest is the responsibility of the taxpayer. It is formed only if there is a violation of the established boundaries for the payment of tax. Even if the delay is one day, you still have to pay.
In fact, the penalty is calculated based on the number of days during which the taxpayer did not fulfill his obligations. But, certain norms for various taxes are immediately taken into account. For example, for income tax, it is possible to calculate penalties only after a month has elapsed from the moment when the boundaries for paying fees were violated. A specialized formula has been developed, on the basis of which you can quickly and easily calculate the penalty. You can independently, without waiting for a notification from the tax office, make all the calculations (be careful about the refinancing rate) and pay the tax and these penalties in order to avoid further difficulties and problems. These penalties must be reflected in the documentation of the expenses of the enterprise.
Designed to calculate the amount of penalty interest in accordance with in case of late payment of due amounts of tax payments, including taxes paid in connection with the movement of goods across the customs border of the Customs Union, at a later date than established by the legislation on taxes and fees.
The penalty for each day of delay is determined as a percentage of the unpaid tax or fee. For organizations in relation to the arrears formed from October 1, 2017, for a delay in fulfilling the obligation to pay tax for up to 30 calendar days, the interest rate is taken equal to 1/300 of the current refinancing rate of the Bank of Russia, for delaying the fulfillment of the obligation to pay tax for a period of more than 30 calendar days – 1/150 of the Bank of Russia refinancing rate.
Recall that prior to the amendments, the penalty interest rate was taken equal to 1/300 of the refinancing rate of the Bank of Russia effective during the delay period.
The calculation is made taking into account all refinancing rates that were in effect during the delay period, which is of particular importance in case of long delays in paying taxes and fees. In addition to the penalty for delay, a penalty may be imposed in the form of a fine, which is not taken into account in the calculation.
The calculation is for informational purposes and cannot be the basis for the performance of legally significant actions.
Updated: 06/16/2019 (the last change in the discount rate on 06/17/2019 from 7.75% to 7.5%)
Main calculation modes:
Calculation of penalties at the refinancing rate.
- 1 300 refinancing rate. One three hundredth of the refinancing rate, such calculation of interest at the refinancing rate is used for debts for housing and communal services or the Labor Code (payment of wages).
- penalties at the refinancing rate. Penalties are calculated at the whole rate, for example, if interest is not indicated in the loan agreement (Civil Code of the Russian Federation). The calculation of the penalty / fine at the refinancing rate is carried out, in fact, if there are no other conditions.
- If the debt was formed during the period of validity of several rates. Here you can use the option with a floating rate, which will automatically change depending on the period of debt. Or, for example, choose the last refinancing rate (the position set out in the Decree of the Presidium of the Supreme Arbitration Court of the Russian Federation No. 5451/09). Such a calculation can be used by the arbitration court.
Calculation of penalties for late payment
Calculations of fines or penalties can be carried out without reference to the official rate. The calculator allows you to set your own values based on the contractual relationship with the counterparty (both in percentage and in absolute terms) and then calculate the penalty under the contract.
Calculation example
How to calculate the refinancing rate
The rate is set by the Central Bank, see the full archive of rates for various periods on the page.
In 2017, the tax authorities were given the administration of not only personal income taxes, but also pension, medical contributions, as well as deductions for temporary disability and in connection with motherhood. Accidents at work and occupational diseases, better known as "injuries", remained under the control of the FSS, and no major changes are expected in this matter in the near future. In the article, we will clarify what to do if penalties are accrued on insurance premiums, the entries that should be indicated.
Where to pay
Penalties and penalties for policyholders in 2019
Previously, the penalty for non-payment of insurance premiums to the FIU was regulated by Art. 47 FZ-212. Now this law is invalid, and the accrual and payment of these deductions, including all penalties, are regulated by the Tax Code of the Russian Federation, in particular Article 34.
The insured bears administrative responsibility and pays a fine, the delay in insurance premiums 2019 is subject to a financial penalty in the following cases.
| Violation | Fine |
|---|---|
| Violation of payment deadlines | Penalty 5% of the amount of unpaid contributions for each overdue month within the following limits: not less than 1000 rubles and not more than 30% of the total amount of deductions (Article 119 of the Tax Code of the Russian Federation). An additional fine for missed deadlines is 300-500 rubles (Article 15.5 of the Code of Administrative Offenses of the Russian Federation) |
| Deliberate underestimation of the taxable base or erroneous calculation of mandatory payments | 20% of the unpaid amount of ST (clause 3, article 120, clause 1, article 122 of the Tax Code of the Russian Federation) |
| Underpayment or non-payment of contributions at all | 40% (clause 3, article 122 of the Tax Code of the Russian Federation) |
| Deliberate violation of deadlines or complete disregard for the obligation to pay the SV to the FSS | from 20% to 40% of the amount of unpaid deductions (Article 19 125-FZ), an additional 300-500 rubles are charged (15.33 of the Code of Administrative Offenses of the Russian Federation) |
| Submission of information on paper, and not in the established electronic system | 200 rubles (clause 2 of article 26.30 125-FZ) |
| With a total number of employees over 100 people, the report is provided on paper, and not in the ES | 200 rubles (Article 119.1 of the Tax Code of the Russian Federation) |
| Violation of the deadlines for filing or providing distorted individual information to the FIU | 500 rubles / 1 employee (Art. 17 27-FZ), an additional 300-500 rubles are charged (Art. 15.33.2 of the Code of Administrative Offenses of the Russian Federation) |
| Submission of personalized accounting information in paper, and not in electronic form, if the number of employees is more than 25 people | 1000 rubles (Art. 17 27-FZ) |
On July 10, 2017, Law 250-FZ amended the Criminal Code of the Russian Federation, and now tax violators for non-payment of deductions in especially large amounts (from 5 million rubles), which arose after August 10, 2017, are subject to criminal liability on the basis of Part 1 of Art. 10 of the Criminal Code of the Russian Federation.
If the organization deliberately does not pay, then the investigative committee starts a criminal case under Art. 199 of the Criminal Code of the Russian Federation for failure to provide reporting or indication of false information in it.
The amount of the maximum fine for the composition of the above crime is 500,000 rubles, the maximum prescribed criminal term is 6 years. When paying the total amount of NE along with penalties, after the calculation of interest on insurance premiums to the Pension Fund and other authorities, criminal liability will be removed from the offender, but only on condition that this was the first violation of this nature.
In May 2017 (letter No. 03-02-07/1/31912 dated May 24, 2017), the Ministry of Finance of the Russian Federation published additional explanations on how to calculate interest on insurance premiums. Inspectors do not have the right to fine the organization for violating the deadlines, provided that the established forms of payment are submitted on time. Inspectors can only charge interest on insurance premiums.
Calculation of interest on insurance premiums
Tax authorities calculate penalties for overdue payments as 9.75/300 (refinancing rate) for each day of delay (clause 4, article 75 of the Tax Code of the Russian Federation). It should be noted that before 03/27/2017 the refinancing rate was 10%, and the amount for the formation of the posting for the calculation of interest on insurance premiums was calculated as 1/300 of the key rate.
If the organization has delayed the monthly payment by 1 calendar day, then no sanctions should follow. Based on the letter of the Ministry of Finance of the Russian Federation dated 05.07.2016 No. 03-02-07 / 39318, tax inspectors charge penalties from the day following the payment deadline, taking into account that the payment day is not a settlement day.
The formula for calculating SV is as follows:
P \u003d C x D x SR x 1/300, where
- P - fine;
- C - the amount of deductions payable;
- D - calendar days of delay;
- SR is the key refinancing rate.
Calculation example
Children's and youth sports school SDYUSSHOR "Allur" violated the deadline for payment of SV for March 2019 (04/15/18 - Sunday, the payment deadline for March is postponed to 04/16/18) and transferred the amount of 103,420 rubles to the established funds on 05/11/2018 .
Breakdown by outstanding amount, in rubles:
- 73,226 - for compulsory pension insurance;
- 22,650 - for compulsory health insurance;
- 7 544 - in case of temporary disability and in connection with motherhood.
The delay from 04/16/18 to 05/11/18 amounted to 25 calendar days - we exclude the day of payment.
We take into account that since July 27, 2017, the refinancing rate has decreased, respectively, instead of 10% in the formula, we use 9.75%.
OPS: 73,226 x 25 x 9.75% / 300 = 594.96 rubles.
CHI: 22,650 x 25 x 9.75% / 300 = 184.03 rubles.
VNiM: 7,544 x 25 x 9.75% / 300 = 61.30 rubles.
Payment of fines and penalties for 2017 and 2019
Taking into account all the changes, many insurers have a natural question: where to pay interest on insurance premiums?
Deductions generated in 2017, but not included in the expenses of the previous financial year, are paid to the PFR and the FSS, respectively.
Payment is made as follows: the penalties issued for the OPS, CHI and for cases related to temporary disability and motherhood are credited to the territorial IFTS. The resulting penalties for deductions "for injuries" are also transferred to local social insurance funds.
An example of a payment order for the payment of penalties for OPS in the Federal Tax Service
According to the new requirements, if the sanctions are paid voluntarily, field 106 indicates the value of ZD, if at the request of the tax, then TR. Similarly with field 107 "Tax period". In case of self-repayment, the month of delay is indicated, if the payment is made on the basis of a tax warning, then the date indicated in the requirement is set.
Interest on insurance premiums: postings for reflection in accounting
In the event of a delay in the payment of ST and the accrual of appropriate penalties for this amount, the institution is obliged to reflect these movements in accounting.
In the absence of regulatory documents regulating the type of record of overdue deductions in accounting, the paying organization has the right to determine the type of accounting entry itself.
The posting of interest on insurance premiums in 2016 will be the same as in the current fiscal year.
For state employees, the accounting line, according to Instructions 157n, 174n, is as follows:
- interest or fines accrued on the SV - Dt 0.401.20.290 Kt 0.303.05.730;
- penalties or fines were paid for the SV - Dt 0.303.05.830 Kt 0.201.11.610.
An online penalty calculator is necessary when you need to calculate the penalty for filing a lawsuit or for sending a claim to a counterparty.
What is foam?
Penalty is a penalty interest that a negligent counterparty is obliged to pay for late payment of a debt. The penalty is set as a percentage in relation to the overdue amount for each day of delay. The amount of the penalty is set by the parties themselves when signing the contract. For example, a penalty of 0.1% will correspond to 36.5% per annum.
What is the formula for calculating the penalty?
Amount of penalties = amount of debt * amount of penalty * number of days of delay / 100
How to calculate penalties if there were partial repayments?
In the event that there were partial repayments of overdue debts, penalties are calculated separately for each overdue payment, taking into account the number of days overdue for each payment. Then penalties are calculated on the outstanding part of the debt. After that, all results are summarized. Our interest calculator can do just that.
How to calculate penalties?
The calculation can be made in the text of the statement of claim or claim, but it is better to issue it on a separate document and attach it to the claim/claim. After filling out the calculator forms, you can print the finished calculation, sign it and send it to the court along with the lawsuit.
How to use the online interest calculator?
Calculation of penalties by the calculator is carried out:
- on debt that has not yet been repaid;
- on debt that has already been repaid, but payments for which were made with delay;
- with partial repayment of debt in several payments.