Data on accrued interest

Data on accrued interest Excluded

Prepaid expenditure and accrued interest paid ( 3 )

Prepaid expenditure and accrued interest paid ( i.e. accrued interest purchased with a security ) Advances , loans and other minor items .

accrued interest receivable on loans Accrued interest on loans refers to interest that is receivable on the balance sheet reporting date , but which is not due to be received until a future date ( i.e. until after that reporting date ) .

Prepaid expenditure and accrued interest paid ( i.e. accrued interest purchased with a security ) ( a ) Advances , loans and other minor items .

Income not due in , but assignable to the reported period . Prepaid expenditure and accrued interest paid ( i.e. accrued interest purchased with a security ) ( a ) Advances , loans and other minor items .

Furthermore , the flows in the numerator shall distinguish between accrued interest payable on deposits and receivable on loans .

Furthermore , the flow in the numerator distinguishes between accrued interest payable on deposits and receivable on loans .

accrued interest payable on deposits In accordance with the general principle of accruals accounting , interest payable on deposits is subject to on balance sheet recording as it accrues ( i.e. on an accruals basis ) rather than when it is actually paid ( i.e. on a cash basis ) .

MFIs M4 accrued interest receivable on loans In accordance with the general principle of accruals accounting , interest receivable on loans 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 ) .

Items include credit transfers that have been debited from customers accounts and other items for which the corresponding payment has not yet been made by the reporting agent M4 accrued interest payable on deposits In accordance with the general principle of accruals accounting , interest payable on deposits should be subject to on balance sheet recording as it accrues ( i.e. on an accruals basis ) rather than when it is actually paid ( i.e. on a cash basis ) .

Prepaid expenditure and accrued interest paid ( i.e. accrued interest purchased with a security ) Advances , loans and other minor items .

( 1 ) Two possible approaches for the recognition of accruals have been identified .

Interest payable as reported under the excessive deficit procedure .

Prices ( including accrued interest ) 28.6.2000 29.6.2000 30.6.2000 3.7.2000 4.7.2000 5.7.2000

This item may include accrued interest receivable on deposits and loans accrued interest on securities other than shares accrued rent on fixed assets amounts receivable which do not relate to the FVC 's main business

Accrued interest is excluded from the loan to which it relates .'

Accrued interest is excluded from the deposit to which it relates .'

Note Interest payable as reported under the excessive deficit procedure .

NCBs may also require accrued interest under this position

NCBs may also require accrued interest under this position Transactions

Using commodity revenues to obtain political support is not a strategy unique to Brazil.

( 2 ) I.e. accrued interest purchased with a security .

( 4 ) I.e. accrued interest purchased with a security .

Prepaid expenditure and accrued interest paid ( 4 ) Advances , loans , other minor items .

( 4 ) i.e. accrued interest purchased with a security .

( 1 ) I.e. accrued interest purchased with a security .

( 3 ) I.e. accrued interest purchased with a security .

Accrued interest 5,889 11,778 5,700 29,444 22,800 35,333 28,500 34,200 4,142 39,900

Transactions in other financial assets of which taxes and social contributions accrued but not yet paid 2A .

NCBs may also require under this item individual breakdowns of the following accrued interest receivable on deposits and loans , accrued interest on securities other than shares , accrued rent on buildings , amounts receivable which do not relate to the main IF business

Prepaid expenditure and accrued interest paid ( 3 ) ( a ) Advances , loans , other minor items .

Prices in percentages ( including accrued interest ) ( ) 28.07.2004 29.07.2004 30.07.2004 2.08.2004 3.08.2004 4.08.2004 5.08.2004

Accrued interest is excluded from the deposit to which it relates dividends to be paid

Interest , premium or discount accrued related to financial denominated in foreign currency is calculated and booked basis , independently of a real cash flow .

Daily booking of accrued interest , including premiums or discounts Interest , premium or discount accrued related to financial instruments denominated in foreign currency is calculated and booked on a daily basis , independently of a real cash flow .

Items include cheques and other forms of payment that have been sent for collection to other MFIs ( d ) accrued interest receivable on loans In accordance with the general principle of accruals accounting , interest receivable on loans 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 ) .

the market value of a debt instrument is calculated including accrued interest ,

Short term discount securities are shown at cost plus accrued interest .

Transactions in other financial assets of which accrued taxes minus cash tax receipts 2A .

Accruals for FX denominated instruments are calculated and booked daily at the mid market exchange rate of the day Impact on the FX holding Accruals affect the foreign currency position at the time they are booked , not being reversed later on . The accrual is cleared when the actual cash is received or paid .

The principal component of this item is accrued interest on securities and other financial assets . 7.4

On 4 July 2000 accrued interest amounts to EUR 35 417 and EUR 28 125 .

The foreign currency position shall only change as a result of accruals denominated in foreign currency .