1993 SNA Update Information - AEG recommendations for issue:
Aplicación del principio devengado a deudas atrasadas | | Subissue description | | Issue description in [English] | [French] | [Russian] | [Spanish] | | El principio del momento de registro para los pagos programados es diferente entre, por un lado el MBP5, la Guía de la Deuda Externa y el MEFP 2001 y por el otro el SCN 1993. Los primeros utilizan como base la fecha de pago obligatorio incluyendo las transacciones imputadas de deuda reembolsada y reemplazada por una deuda a corto plazo. Lo último utiliza el principio del devengo que no incluye la imputación de transacciones, pero continúa mostrando atrasos en el mismo instrumento hasta que la deuda se extingue. Si se prosigue con la base devengada, podrían introducirse las partidas de subencabezados o de memorandum para todos o para algunos retrasos seleccionados. |
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| | AEG recommendations | | Number of AEG recommendations for selected issue: | 1 | | Corresponding meeting | Date posted | Recommendation |  | | December 2004 | 1/11/2005 | Time of recording and treatment of arrears should be harmonized in the various macro-economic statistics.
No transactions should be imputed when a liability goes into arrears (i.e., the debt continues to be recorded in the original instrument).
If the original contract provided for a change in the characteristics of a financial instrument when it goes into arrears, this change should be recorded as a reclassification in the other change in volume of assets account.
If the contract is renegotiated, the consequences are to be recorded as new transactions.
It was suggested that consideration of these issues should be included in the paper concerning non-performing loans which the IMF has agreed to prepare.
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