Off-balance-sheet interest receivable generally refers to the interest not received when overdue loans are settled in the current period. This table refers to the balance sheet, including current assets, long-term assets, intangible and deferred assets, current liabilities, long-term liabilities and owners' equity. The interest due on normal loans will form the interest receivable on the balance sheet; The interest owed by abnormal loans is off-balance sheet interest receivable; Interest receivable on the balance sheet for more than three months should be converted into interest receivable off the balance sheet.