An investigation found that of 1,083 Russian servicemen killed whose identity has been verified, more than 20 per cent were officers.
BBC Russian Service counted 31 majors and 155 servicemen ranked between captain and second lieutenant among the dead.
Their bodies were returned to their homeland up to a month after their death, suggesting their could be many more high profile casualties still in Ukraine.
The high death toll betrays baffling Kremlin tactics which have seen officers being sent to the battlefield to make their tactical decisions, putting them in danger.
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