只有要卖房子才需要去算这个Accrued interest is the interest amount that you would have earned if your CPF savings had not been withdrawn for housing. The interest is computed on the CPF principal amount withdrawn for housing on a monthly basis (at the current CPF Ordinary Account interest rate) and compounded yearly. Interest will accrue on the amount of CPF savings that you have used for your property. You are required to refund the accrued interest together with the CPF principal amount withdrawn when you sell, transfer or dispose your property. What happens to the deceased member's property bought using his CPF savings? The CPF savings used to buy the property need not be refunded to the deceased member’s CPF account. The property will form part of his estate if it is held in tenancy-in-common or passed on to the remaining surviving owner(s) if it is held in joint tenancy. (more...)