When completing cell C0180 (Balance of contractual amount of transaction at reporting date ) for an intra-group loan should any accrued interest be included in the balance. In additional, should interest on the loan be included in cell C0170 (Amount of dividends/ interest/ coupon and other payments made during reporting period ) on an accruals basis or solely on the basis of actual payments. For example if all interest was capitalised or unpaid in the year, would cell C0170 be blank?