Русско-англо-русский юридический словарь

Interest payable is the interest expense that has been incurred (has already occurred) but has not been paid as of the date of the balance sheet. (accountingcoach.com)

DEFINITION of 'Fixed Interest Rate'. An interest rate on a liability, such as a loan or mortgage, that remains fixed either for the entire term of the loan or for part of this term. A fixed interest rate may be attractive to a borrower who feels that the interest rate might rise over the term of the loan, which would increase his or her interest expense. (Investopedia)

Bonds and notes both appear on the liabilities side of a company's balance sheet, and the interest paid on each appears as an interest expense on the income statement. (The Motley Fool)

PIK Interest, or "Paid-in-Kind" interest, is a feature of debt that allows interest expense to be accrued for a set number of years, rather than be paid in cash in the current period. In exchange for the deferred payout of the cash interest expense and the borrower retaining the cash for additional time, the debt principal coming due on the date of maturity increases. (WallStreetPrep)