Purpose: The purpose is to establish an economic and legal analysis of the problems, arising from performing credit obligations by business entities during the COVID-19 pandemic. Design/Methodology/Approach: The authors studied the concept and substance of lending and credit relations, analyzed the lending statistics of business subjects in the Russian Federation, considering the mechanisms of support for business borrowers stipulated by Russian legislation with the use of the national

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... c methods of knowledge (analysis, aggregation, induction, deduction, etc.) and special scientific methods (system-structural, comparative-legal). Findings: As a result, the authors have concluded on the need to increase lending to the business sector in the Russian Federation, since in this case lending relations will be an incentive for the development of the country's economy. It is also necessary to improve the effectiveness of measures to support borrowers -business entities affected by the introduction of a high-readiness and self-isolation regime. Practical Implications: The authors propose legal mechanisms to support borrowersbusiness entities of industries most affected by the introduction of a restrictions and selfisolation regime in connection with the threat of the spread of new coronavirus infection COVID-19; in particular, they propose to formalize banks' and other credit institutions' obligations regulatory to perform preferential lending and to grant deferrals on loans (borrowings) of this entrepreneurs' category. Originality/Value: The government's policy to support borrowers doing business in the sectors most affected by the restrictions imposed on their operations due to the threat of a new coronavirus infection COVID-19 does have a significant impact on the ability of borrowers to meet their obligations under loan agreements to banks and other credit institutions.