Interest payable and similar charges

BAS accounts:

	84	Interest payable and similar charges
	8400	Interest expense (gruppkonto)
	8410	Interest expense on long-term debt	8411	Interest expense on bond, publishing- and convertible bonds
			8412	Interest portion of the year's pension
			8413	Interest expense on bank overdraft
			8414	Interest expense for building loans
			8415	Interest expense on other liabilities to credit institutions
			8417	Interest expense for the hidden interest compensation, etc.
			8418	Deduction for interest subsidies
			8419	Other interest expense of long-term debt
	8420	Interest expense on short-term debt	8421	Räntekostnader financial institution till
			8422	Interest on late payments of accounts payable
			8423	Interest expense for taxes and fees
			8429	Other interest expense for short-term debt
	8430	Foreign exchange differences on liabilities	8431	Foreign exchange gains on liabilities
			8436	Foreign exchange losses on liabilities
	8440	Earned interest income of
[Not K2]	8450	Unrealised changes in value of liabilities	8451	Unrealised changes in value of liabilities
			8455	Unrealised changes in value of hedging instruments
	8460	Interest expenses to Group companies	8461	Interest payable to parent
			8462	Interest expense to subsidiaries
			8463	Interest expenses to other Group companies
[Not K2]	8480	Capitalized interest charges
	8490	Other debt-related items	8491	Proceeds chords on liabilities to credit institutions, etc.