Concepts




Interest income


Interest income includes interest, penalty interest, and commissions for loan arrangement and other commissions calculated on a time basis or by reference to the amount of principal.

Also included are: the difference between the nominal value and the purchase price of acquired receivables to the extent that it is attributable to the accounting period; the difference between the resale price and purchase price of securities or other assets bought under repos imposing obligations on the investment firm and its contracting party during the validity of the agreement; and gains of an interest nature resulting from derivative instruments.

Fees and commissions which are comparable to interest income are allocated as interest income over the loan's maturity period.



Validity of the definition

  • Valid until (31 December 2078)

Source organisation

  • Tilastokeskus

Related concepts

Interest income (statements)
The interest income items includes, for example,
- Interests and interest subsidies, penalty interests, and loan arrangement and other commissions that are determined based on the passing of time and the amount of capital
-The proportion of the difference between the nominal value and acquisition price of receivables acquired below or under the nominal value belonging to the financial year
- Difference between the repurchase price and purchase price of securities and other commodities bought with repurchase agreements during the validity of the agreement.
- Interest-like income related to derivative contracts.

Fees comparable to interest, such as the marginal interest rate, are allocated as interest income during the term of the loan.



Validity of the definition

  • Valid until (31 December 2078)

Source organisation

  • Tilastokeskus

Related concepts


Jaa