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    <title>INTEREST EARNED</title>
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    <description>Interest Earned must be reported in the prescribed schedule of the annual statement of accounts with separate current and previous year amounts. The schedule classifies interest by source-term deposits, savings accounts, loans, and interest on debtors and other receivables-with subcategories for each source (scheduled banks, non-scheduled banks, institutions, post office savings, employees/staff, others) and requires indication of tax deducted at source.</description>
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      <description>Interest Earned must be reported in the prescribed schedule of the annual statement of accounts with separate current and previous year amounts. The schedule classifies interest by source-term deposits, savings accounts, loans, and interest on debtors and other receivables-with subcategories for each source (scheduled banks, non-scheduled banks, institutions, post office savings, employees/staff, others) and requires indication of tax deducted at source.</description>
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