BIM64300 - Private finance initiative (PFI): interest: non-trade: table of examples

Accounting treatment of non-trade interest
P&L account	Fixed asset	Finance debtor
FRS5	FRS5	FRS5	SSAP9/FRS5
Example 1 ( BIM64305)	Example 2 ( BIM64310)	Example 3 ( BIM64315)	Example 4 ( BIM64320)