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BIM64300 | Private Finance Initiative (PFI): interest: non-trade: table of examples

From HM Revenue & Customs · Business Income Manual

Accounting treatment of non-trade interest

P&L accountFixed assetFinance debtor-
FRS5FRS5FRS5SSAP9/FRS5
Example 1 (BIM64305)Example 2 (BIM64310)Example 3 (BIM64315)Example 4 (BIM64320)