BIM64250 - Private Finance Initiative (PFI): interest: trade: table of examples
| Tax treatment of project | Accounting treatment of trade interest | - | - |
|---|---|---|---|
| - | Fixed asset | Finance debtor | - |
| - | FRS5 | FRS5 | SSAP9/FRS5 |
| Revenue | Example 1 (BIM64255) / Example 2 (BIM64260) | Example 3 (BIM64265) / Example 4 (BIM64270) | Example 5 (BIM64275) |
| Capital | Example 6 (BIM64280) | Example 7 (BIM64285) | Example 8 (BIM64290) |