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Interest income and expense are recognised in the income statement as they accrue, taking into account the effective yield of
the asset or liability or an applicable floating rate, except for interest on non-performing assets, which is suspended and recognised
when collected.

Interest income and expense are recognised in the income statement as they accrue, taking into account the effective yield of
the asset or liability or an applicable floating rate, except for interest on non-performing assets, which is suspended and recognised
when collected.

... mislim da se kod ovog izraza uglavnom radi o "lošim" kreditima i sl., koji ne ostvaruju predviđeni prihod, tj. ne otplaćuju se... mislim da nisu još otpisani

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Note added at 2 hrs (2010-04-09 11:34:03 GMT)
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Prihodi i rashodi od kamata priznaju se u bilansu uspjeha iti i gubitka za obračunsko razdoblje na koje se odnose, uzimajući u
obzir efektivni prinos na aktivu ili obaveze odnosno primjenjivu varijabilnu stopu, osim za kamatu na neprihodujuća sredstva koja je
suspendirana i koja se priznaje po naplati.

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