Name |
|
Code |
|
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). |
Domain |
|
Data Type |
Decimal (16,0) |
Mandatory |
Yes |
Inherited From |
<None> |
Parent |
|
List Of Values |
|
Length |
16 |
Precision |
|
Default Value |
|
Unit |
|
Format |
|
List Of Values |
|
Name |
Code |
Rule Type |
financial data dmc0026 accrued interest mandatory or non-applicable |
Constraint |
|
|
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