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? |
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| Corresponding papers (Click on icon to see document in either pdf or word format) | | AEG papers: | Posted on 8/15/2005 |  |  | The treatment of nonperforming loans | | AEG summaries: | Posted on 9/30/2005 | | | Non-performing loans |
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| Statistics | | Number of AEG recommendations: | 1 | | Number of country comments: | 4 | | Number of expert comments: | none |
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| Corresponding AEG Meetings | | The subissue was discussed at the following meetings: | | July 2005 |
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