Number of policyholders - all legal entities and their branches and representative offices, as well as natural persons who are obliged to pay state social insurance contributions in accordance with the procedure established by law during the quarters of the reporting year. Number of indebted policyholders - the number of policyholders who have not paid the accrued social insurance contributions, interest, fines and interest on time to the budget of the State Social Insurance Fund (hereinafter - the Fund's budget) (at the end of the reporting period). Gross debt of policyholders - the amount of social insurance contributions, interest, fines and interest accrued to policyholders but not paid to the Fund's budget on time (at the end of the reporting period)