## Entity attribute accrued interest of the entity financial data

### Card of the entity attribute accrued interest of the entity financial data

Name | accrued interest
Code | accrued_interest
Comment | Accrued interest is defined as the amount of accrued interest on loans at the reporting reference date as defined in Regulation (EU) No 1071/2013 (ECB/2013/33). In accordance with the general principle of accruals accounting, interest receivable on instruments should be subject to on-balance sheet recording as it accrues (i.e. on an accruals basis) rather than when it is actually received (i.e. on a cash basis).
Data Type | Decimal (12,0)
Mandatory | Yes
Inherited From | <None>
Domain | euro amount (positive and negative) with unknown
Primary Identifier | No
Foreign Identifier | No

### Check of the entity attribute accrued interest of the entity financial data

Default Value |
Unit |
Format |
List Of Values |

### List of associated business rules of the entity attribute accrued interest

Name | Code | Rule Type
financial data dmc0026 accrued interest mandatory or unknown | dmc0026 | Constraint

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