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1993 SNA Update Information - AEG recommendations for issue:
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?
AEG recommendations
Number of AEG recommendations for selected issue:1
  Corresponding meetingDate postedRecommendation
 July 200512/09/2005An extension of the treatment of non-performance on other instruments was considered to be conceptually correct and can be shown as supplementary items.
[See also recommendations for Non-performing loans]
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