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проценты начисленные, но не выплаченныеstresses
gen. interest accrued but not paid (The second change concerns the treatment of interest accrued but not paid at the time that the legislation takes effect. | You cannot deduct the interest accrued but not paid over that year. | ... investment attributable to interest accrued but not paid in an earlier period or to amortization of a premium. | In one, it was held that interest accrued but not payable, and interest accrued but not paid, secured by mortgages drawing interest, are not "surplus profits" of a ... | .. involve financial items (e.g., goods involving trade credit and prepayments, interest accrued but not paid) would have oflsets recorded in the financial account. | Can I deduct mortgage interest accrued this year but not paid this year? Alexander Demidov)