M_INTENCO : Eléments calcul taux intérêts apparents sur encours

Elements for calculating apparent interest rates on outstanding sums (the SURFI M_INTENCO table) contains the information needed to calculate the statistics on interest rates on outstanding amounts required by Regulation ECB/2013/34 of 24 September 2013. The reporting establishments provide the interest flows and average amounts outstanding relating to credit and deposit transactions with households and non-financial corporations resident in the euro area as counterparts. The M_INTENCO table is used for statistical purposes to enable the calculation of interest rates on outstanding amounts which are consistent over time and which reflect actual changes in the rates charged by the establishment each month. In other words, the interest flows and outstanding amounts should only reflect the activity for the month under review. The RUBA taxonomy covers regulatory, financial, and statistical reporting requirements applicable to banking and similar institutions. This taxonomy provides an XBRL representation of reporting data and adopts the same architecture as the EBA and EIOPA taxonomies. The RUBA taxonomy (formerly SURFI) will come into effect on January 31, 2022.