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

The amount of accrued interest on loans at the reporting reference date as defined in Regulation (EU) No 1071/2013. 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>


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

Default Value

 

Unit

 

Format

 

List Of Values