- Interest expense
- Other interest expense
- Interest expense 
- Interest expense and similar charges;
- interest expense calculated using the effective interest method as described in IAS 39 Financial Instruments: Recognition and Measurement;
- Payments may be settled on a net basis per interest rate swap, but accrued interest income and expense shall be reported on a gross basis.
- Other income and expense items, such as interest income and expense, and foreign exchange differences related to invested or borrowed funds, are also associated with the net monetary position.
- The difference between this amount and the total payments is recognised as interest expense over the period of credit unless it is capitalised in accordance with IAS 23 Borrowing Costs.’
- The total amount of interest paid during a period is disclosed in the cash flow statement whether it has been recognised as an expense in the income statement or capitalised in accordance with IAS 23 Borrowing Costs.’
- Aid schemes should not be conducted at the expense of other EEA States’ economies and must be shown not to risk distortion of competition between the Contracting Parties to an extent contrary to the common interest.
- See FT form 20-F, March 2003, pp. 15-16: ‘a decrease of one notch in its long term debt rating by S & P's and Moody's would automatically increase its annual interest expense by approximately € 75 million.’
- In addition, there were tax advantages for the accepting bank since the interest payable does not involve the use of profits but usually, as in the present case, represented a (tax-reducing) operating expense.
- The effective interest method is a method of calculating the amortised cost of a financial asset or a financial liability (or group of financial assets or financial liabilities) and of allocating the interest income or interest expense over the relevant period.
- The effective interest method is a method of calculating the amortised cost of a financial asset or a financial liability (or group of financial assets or financial liabilities) and of allocating the interest income or interest expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash payments or receipts through the expected life of the financial instrument or, when appropriate, a shorter period to the net carrying amount of the financial asset or financial liability.
- If a hedge of a forecast transaction subsequently results in the recognition of a financial asset or a financial liability, the associated gains or losses that were recognised directly in equity in accordance with paragraph 95 shall be reclassified into profit or loss in the same period or periods during which the asset acquired or liability assumed affects profit or loss (such as in the periods that interest income or interest expense is recognised).