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 ) .

Data on accrued interest

Data on accrued interest Excluded

Prepaid expenditure and accrued interest paid ( 3 )

Early redemptions are recorded at the value of the effective amount paid plus accrued interest as at the time of redemption .

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

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 .

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

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

( 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

Generally , for the calculation of accruals during the year local practice may apply ( i.e. calculation until either the last business day or the last calendar day of the quarter ) .

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

Coupon accruals and amortisation of premium or discount are calculated and booked from the settlement date of the purchase of the security until the settlement date of sale , or until maturity date .

Generally , for the calculation of accruals during the year local practice may apply ( i.e. they may be calculated until either the last business day or the last calendar day of the quarter ) .

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 .

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 .

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 .

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 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 ) .

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