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1993 SNA Update Information - Expert comments for issue:
Interest at concessional rates

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Loans with concessional interest rates could be seen as providing a transfer from lender to borrower. Should such transfers be recognized in the SNA? Although there is no clear definition of what is a concessional loan, the guidance in the External Debt Guide suggests features such as an intention to convey a benefit and occurrence in a noncommercial setting (usually government-togovernment). If concessional loans are not recognized in the core accounts, should the concessional amounts be considered as supplementary information where they are significant?
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