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 account | Fixed asset | Finance debtor | - |
| FRS5 | FRS5 | FRS5 | SSAP9/FRS5 |
| Example 1 () | Example 2 () | Example 3 () | Example 4 () |