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)

Value date, in finance, is the date when the value of an asset that fluctuates in price is determined. The value date is used when there is a possibility for discrepancies due to differences in the timing of asset valuation. It usually applies to forward currency contracts, options and other derivatives, interest payable or receivable. (Wikipedia)