nˈɛt ˈɪntɹɛst ˈɪŋkʌm ˌɛnˌaɪˈaɪ ɪz ðə dˈɪfɹəns bᵻtwˌiːn ɹˈɛvənˌuːz dʒˈɛnɚɹˌeɪɾᵻd baɪ ˈɪntɹɛstbˈɛɹɪŋ ˈæsɛts ænd ðə kˈɔst ʌv sˈɜːvɪsɪŋ ˈɪntɹɛstbˈɜːdənd lˌaɪəbˈɪlᵻɾiz.
Net interest income (NII) is the difference between revenues generated by interest-bearing assets and the cost of servicing (interest-burdened) liabilities.