Definition:
The value of interest that the unit is obliged to pay concerning credits and loans (except interest regarding current investments), bonds issued by the unit, fixed assets which were taken to lease and due to delay.

Source:

• Act of 29 September 1994 on Accounting
  Place of publication: (Dz. U. z 2023 r. poz. 120, z późn. zm.)

High-level terms

• Financial costs