## 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 | accrd_intrst
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). Amount in euro. Foreign currency amounts should be converted into euro at the respective ECB euro foreign exchange reference rates (i.e. the mid-rate) on the reporting reference date.
Domain | euro amount (positive and negative) with exclusions
Data Type | Decimal (16,0)
Mandatory | Yes
Inherited From | <None>
Parent | Entity 'financial data'
List Of Values |
Length | 16
Precision |

### 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 | business rule classification | business rule scope | severity | business rule status
financial data dmc0011 accrued interest mandatory or non-applicable or unknown | dmc0011 | Constraint | domain constraint | Checked within the data delivery | blocking | active business rule

### List of target mappings of the entity attribute accrued interest

Feature | Mapped To
accrued interest (Shortcut) | financial_data.accrd_intrst

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