# Council Directive of 19 December 1991 on the annual accounts and consolidated accounts of insurance undertakings (91/674/EEC), Article 17: Assets: item G (I)Accrued interest and rent

Extent: E+W+S+N.I.

This item shall comprise those items that represent interest and rent that have been earned up to the balance-sheet date but have not yet become receivable.

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Source: https://www.legislation.gov.uk/eudr/1991/674/article/17 (the official version)
Page: https://openlegislation.uk/eu-directive-1991-674/article-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.