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1993 SNA Update Information - Application of accrual principles to the debt in arrears

Subissue description
Issue description in [English] | [French] | [Russian] | [Spanish]
The different statistical manuals do not use the same approach to the time of recording for scheduled debt repayments. Balance of Payments Manual, fifth edition, the External Debt Guide, and Government Finance Statistics Manual use the due-for-payment date basis involving imputation of transactions that the liability has been repaid and replaced by a short term debt. The 1993 SNA uses an accrual basis involving no imputation of transactions but continuing to show arrears in the same instrument until the liability is extinguished. If the accrual basis is followed, sub-headings or memorandum items for all or selected arrears might be introduced.
Corresponding papers (Click on icon to see document in either pdf or word format)
AEG papers:Posted on 15/08/2005Click here to see pdf documentClick here to see word documentThe treatment of nonperforming loans
 Posted on 22/12/2004Click here to see pdf documentClick here to see word documentApplication of accrual principles to debt arrears
 
AEG summaries:Posted on 10/01/2005Click here to see pdf documentClick here to see word documentApplication of accrual principles to debt arrears
Statistics
Number of AEG recommendations:1
Number of country comments:55
Number of expert comments:none
Corresponding AEG Meetings
The subissue was discussed at the following meetings:
December 2004
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