为进一步促进金融企业稳健经营，切实提高金融企业的风险防范能力，与国际通行做法接轨，决定对金融企业应收未收利息核算期限作进一步调整。现将有关问题通知如下：一、贷款利息自结息日起，逾期９０天（含９０天）以内的应收未收利息，应继续计入当期损益；贷款利息逾期９０ In order to further promote the sound operation of financial enterprises and effectively enhance the ability of financial enterprises to prevent risks, and in line with international practice, it has decided to make further adjustments to the deadline for the collection of interest receivables receivable by financial enterprises. The relevant issues are hereby notified as follows: I. Interest on Loans Interests on interest receivables within 90 days (including 90 days) overdue shall be further recorded into the profits and losses of the current period as of the end of the interest-bearing period. Interest on loans overdue 90