Three documents presented in this paper are devoted to the borrowing of grain in the spring and its repayment in the summer. The interest rate of the loans was 50%; under the terms, if the loan was not returned in time the amount to be repaid doubled. The Tangut documents display a similarity to the loan regulations known from the Dunhuang area. Under Tibetan rule, the loans were interest free, but in the event of failure to repay the total amount of the loan doubled. The Chinese documents from Dunhuang indicate that the interest rate on grain loans was 50%.
On April 10–11, 2023, the Second International Academic Conference “The Written Heritage of the Orient” dedicated to the 160th anniversary of P.K. Kozlov (1863–1935) will be held at the IOM RAS. The conference program is now available.