Interest & Dividends Payable


  • Id: bs_interest_and_dividends_payable
  • Type: fundamentals
  • Subtype: balance_sheet
  • Units: currency
  • Decimal Points: 0
  • Currency Convertible: Yes
  • Tags: “interest & dividends payable”, “money owed to lenders and shareholders”, “unpaid interest and dividends”, “current liability for interest and dividends”, “interest and dividends obligations”


The amount of interest and dividends that a company owes to its lenders and shareholders, respectively, but has not yet paid. Interest payable is usually calculated based on the principal amount, interest rate, and time period of the borrowing. Dividends payable are usually determined by multiplying the number of shares outstanding by the dividend per share declared by the board of directors. Interest and dividends payable are recorded as current liabilities on the balance sheet until they are paid.