APM NOPAT Interest Paid Interest charge

Hi everyone, I am slightly confused by these 2 terms in the calculation of NOPAT based on the APM Dec’10 question LOL Co.

May I know if the interest impact (Net of tax) is added back regardless of whether this is an accrued interest, or if it has already been paid in cash? Or would the interest paid in cash not be added back?

Thank you!