https://monitorul.fisc.md/en/questions/1-291133-cum-urmeaza-a-fi-rotungita-rata-dobinzii-stabilite-de-banca-naionala-a-moldovei-pentru-determinarea-facilitatii-acordate-de-angajator-prevazuta-la-art-19-lit-d-din-codul-fiscal.html/