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Accrued Interest Meaning

Accrued interest is the amount of interest that has accumulated on a debt instrument or financial obligation but has not yet been paid or received as of a given date. The key distinction from regular interest is timing: accrued interest exists between payment dates and is recorded even though no cash has changed hands.

From the borrower’s perspective, accrued interest represents a liability. As interest accumulates on a loan or bond, the company records interest expense and increases an interest payable account.

When the payment is made, the payable is reduced and the cash or bank balance decreases. From the lender’s or investor’s perspective, accrued interest is an asset.

The holder records interest income and sets up an interest receivable account reflecting the amount owed but not yet paid. Once the interest is received, the receivable is written down and cash is recognized.

Accurately accounting for accrued interest is important for presenting a true picture of the cost of borrowing and the yield on interest-bearing assets during a reporting period. It is particularly relevant for bonds, loans, margin accounts, and structured products where interest accrues continuously but is settled periodically.

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Important Disclaimer:

Finery Markets BVI Limited (“Finery Markets”) provides software, technology infrastructure, and related Information and Communication Technology (ICT) services on a Software-as-a-Service (“SaaS”) basis. Finery Markets acts solely as a software vendor and does not operate a trading platform, does not intermediate, match, execute, clear, or settle transactions, and does not engage in any activities that would require regulatory authorisation under applicable laws.

Finery Markets’ software is non-custodial and is provided exclusively to licensed institutional entities that act as independent operators of their own environments. All counterparties are solely responsible for establishing and maintaining their own bilateral trading and settlement relationships. Finery Markets is not a party to any such arrangements and assumes no responsibility for the conduct, verification, or compliance obligations of any users of the software.

Nothing on this website shall be construed as a financial promotion, investment advice, or an offer to engage in regulated activities. Access to and use of the software is strictly limited to clients who have entered into a software licensing agreement with Finery Markets. Persons located in jurisdictions where such access is restricted should not rely on this website or any of its contents.

Additional notice to UK visitors: This website and associated communications are not intended to constitute a financial promotion under The Financial Services and Markets Act 2000 (Financial Promotion) Order 2005 (as amended) and related guidance. Access to services provided by Finery Markets is limited to regulated entities, professional clients and eligible counterparties as set out by the Financial Conduct Authority. UK users are not permitted to use this website for the services of Finery Markets if they don't fall within these categories.