Interest owed by normal loans will form interest receivable in the table; The interest on the balance sheet is the interest receivable from the normal loan account; Show interest: This is silver.
In bank accounting, the balance sheet is the basis for calculating the interest of loan assets before the loan expires.
The amount of "loan" account in the project-generally calculated automatically, belongs to the meaning of "book value" of the bank, and they are listed in the bank.
The balance of interest receivable in a bank's balance sheet. Therefore, it is called "on-balance sheet interest".
Off-balance sheet interest
The interest owed by abnormal loans is off-balance sheet interest receivable; Off-balance-sheet interest is receivables that cannot be recovered as obvious bad debts and transferred to off-balance-sheet surgery purposes.
Unpaid interest; Off-balance-sheet interest: banks manage the loan assets that cannot be recovered at maturity separately, and first turn these loans into overdue loans.
Account, and then calculate the interest according to the basic interest rate and penalty interest rate.
For this kind of lending bank, it is reflected in the accounting as a subsidiary item in the balance sheet, that is, off-balance sheet reflection. such
Sometimes a loan may not be able to recover all the principal, let alone interest, but it is necessary to maintain the integrity of assets.
List its value and let the readers of the report know this kind of contingent loss.
Extended data:
The significance of transferring off-balance-sheet interest to off-balance-sheet interest;
On-balance-sheet interest receivable for more than three months should be converted into off-balance-sheet interest receivable, that is, loans overdue for 90 days will convert their on-balance-sheet interest income into off-balance-sheet interest income.
When loans overdue, especially defined as non-performing loans, interest again will make the bank "inflated" its sales revenue.
Therefore, the interest is converted into off-balance sheet interest for record purposes only. In case the loan changes from bad to normal in the future, the interest will also be transferred.
Internally, it is continuous.
At the time of interest settlement, the unpaid interest of the borrower is still included in the income first, and the interest is also included in the accounts receivable in the table.
Interest.
After 90 days in loans overdue, or 90 days in arrears, this part of interest will be included in the off-balance sheet interest, and the income originally included will be supplemented.