On-balance sheet interest ? It is the interest receivable until the automatic interest settlement date specified by the banking system.

Off-balance sheet interest arrears? It is the total interest up to the borrower’s interest repayment date (excluding the interest repayment day). If off-balance sheet interest arrears occur, it means that the lender has overdue interest payments.

Extended information:

Generally speaking, if the on-balance sheet interest is not received within 90 days, the interest income must be offset and included in the off-balance sheet interest. There is no inflated profit. question. When off-balance sheet interest is received, it is included in on-balance sheet interest and included in interest income. There are some differences between banks in the use of on-balance sheet interest and off-balance sheet interest accounts, which require detailed analysis of specific circumstances.

For example: the interest income of a certain associated company in 2002 was 30 million yuan, the on-balance sheet interest receivable increased by 2 million yuan, and the off-balance sheet interest receivable increased by 1 million yuan. Please calculate the 2002 annual interest of the associated company. Recovery rate.

Solution: Interest recovery rate = (3000-200) ÷ (300100) × 100% = 90.23%.

Off-balance sheet business: Off-balance sheet business is a contingent liability business that is not reflected on the balance sheet, but can be converted into content on the balance sheet within a certain period of time. For example, guarantee business and commitment business. Off-balance sheet business is also called intermediate business.

Interest receivable: Interest receivable is used to calculate the interest receivable and uncollected (not received or not collected) that should be included in profit and loss in the current period (usually quarterly).

Off-balance sheet interest receivable: Off-balance sheet interest receivable generally refers to the interest not received when overdue loans are settled in the current period.

Reference: Baidu Encyclopedia - Off-balance sheet interest receivable