‹ Interest in Suspense IAS 39 Transitional Adjustments for Provisions › CM-4.2.1 Past version: Effective from 01 Oct 2007 to 30 Jun 2011 To view other versions open the versions tab on the right Banks should suspend interest on loans and advances which are 90 days or more past due. October 07 ‹ Interest in Suspense IAS 39 Transitional Adjustments for Provisions ›