Concepts




Interest expenses


Interest expenses (statements)
The interest expenses item includes, e.g. interests, penalty interests, and loan arrangement and other commissions that are determined based on the passing of time and the amount of capital; the share of issue losses from issued loans belonging to the financial year and the share of commissions paid on received loans belonging to the financial year excluding any compensation on direct administrative costs related to the granting of the loan.



Validity of the definition

  • Valid until (31 December 2078)

Source organisation

  • Tilastokeskus

Related concepts

Interest expenses include interest, penalty interest, and commissions for loan arrangement and other commissions calculated on a time basis or by reference to the loan principal. Also included are issue losses incurred in connection with loans issues as well as fees and commissions on loans received, to the extent that these losses or commissions are attributable to the accounting period. Not included are fees in compensation of direct administrative expenses related to the granting of the loan.



Validity of the definition

  • Valid until (31 December 2078)

Source organisation

  • Tilastokeskus

Related concepts


Jaa