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

financial data dmc0026 accrued interest mandatory or non-applicable

dmc0026

Constraint