Definition: Interest

Category: SNA

Interest is a form of income that is receivable by the owners of certain kinds of financial assets, namely: deposits, debt securities, loans and (possibly) other accounts receivable for putting the financial asset at the disposal of another institutional unit (SNA 2008, § 7.113). 

Interest is a form of property income that is receivable by the owners of certain kinds of financial assets, namely: deposits, securities other than shares, loans and other accounts receivable. 

Interest is the amount that the debtor becomes liable to pay to the creditor over a given period of time without reducing the amount of principal outstanding (SNA 1993, § 7.93). http://ec.europa.eu/eurostat/ramon/statmanuals/files/SNA2008.pdf United Nations, System of National Accounts (SNA) 1993, United Nations, New York, 1993