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

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

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 ) .

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

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

Accrued Interest

Data on accrued interest

The transaction value excludes accrued interest that is receivable ( on loans ) or payable ( on deposits ) but has not yet been received or paid .

Data on accrued interest Excluded

Data on accrued interest Excluded

Data on accrued interest Excluded Excluded

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 ) Advances , loans and other minor items .

Prepaid expenditure and accrued interest paid ( 3 )

Other current revenue of which interest receivable 1A .

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

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

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

( 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 .

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 ) .

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

NCBs may also require accrued interest under this position

NCBs may also require accrued interest under this position Transactions

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 .'

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

For deep discounted and zero coupon bonds accrued interest is calculated .

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

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

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

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 .

At the end of the reference month , the reporting agent reports the accrued interest payable or receivable during the month for each instrument category and the average stock of deposits and loans during the same month .

( b ) implicit rates referring to the average of the month are calculated , i.e. quotients , with the accrued interest payable on deposits and receivable on loans as the numerator and the average daily stock as the denominator .

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

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

Interest rates on outstanding amounts as implicit rates referring to the average of the month shall be calculated as quotients , with the numerator as the accumulated flow of interest during the reference month , i.e. the accrued interest payable on deposits and receivable on loans , and the denominator as the average month stock .

Interest rates on outstanding amounts as implicit rates referring to the average of the month are calculated as quotients , with the accrued interest payable on deposits and receivable on loans during the reference month as the numerator , and the average stock during the month as the denominator .

At the end of the reference month , for each instrument category the reporting agent shall report the accrued interest payable or receivable during the month and the stock of deposits and loans on average during the same month .

The market or theoretical value of a debt instrument is calculated including accrued interest .

The market or theoretical value of a debt instrument is calculated including accrued interest .

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 ) .

or ( b ) implicit rates referring to the average of the month shall be calculated , i.e. quotients , with the numerator as the accumulated flow of interest during the month , i.e. the accrued interest payable on deposits and receivable on loans , and the denominator as the average of daily stocks .