CCH Trust Accounts
Accrued Interest
The document discusses the process of calculating accruals for income, specifically interest, that has accumulated until the end of the financial year. It mentions that this calculation is reversed at the start of the next financial year. Additionally, it outlines movement codes ACD and ACI used for dividends and interest accruals, along with applicable CGT rule codes V3 and V4. A distinction is made between accrued interest and accrued income.