Interest receivable and uncollected refers to the interest that financial institutions should collect but have not received in the current period after granting loans to borrowers. It is divided into on-balance sheet interest receivable and uncollected and off-balance sheet interest receivable and uncollected. The interest arrears caused by normal loans form on-balance sheet interest receivable, and the arrears caused by abnormal loans form off-balance sheet interest receivable. On-balance sheet interest receivable that exceeds three months must be converted into off-balance sheet interest receivable.