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)