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1993 SNA Update Information - Valuation of loans and deposits; Write-off and interest accrual on impaired loans

Subissue description
Issue description in [English] | [French] | [Russian] | [Spanish]
The valuation of loan positions and deposits are subject to alternative perspectives. Nominal or face value valuation might be misleading because of the risk of default and/or changes in interest rates. This difference becomes apparent when the loans are traded. However, these valuation issues are equally applicable to non-traded loans. Business accounting standards are considering using the concept of “fair value” for the valuation of loans as if they were traded. Should the SNA introduce a valuation other than nominal for deposits and loans?
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
AEG summaries:Posted on 30/09/2005Click here to see pdf documentClick here to see word documentNon-performing loans
Statistics
Number of AEG recommendations:1
Number of country comments:4
Number of expert comments:none
Corresponding AEG Meetings
The subissue was discussed at the following meetings:
July 2005
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