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1993 SNA Update Information - Octroi de garanties d’emprunt et exercice des droits connexes

Issue description
Issue description in [English] | [French] | [Russian] | [Spanish]
Les garanties d’emprunt, notamment celles que consentent les administrations publiques, ont un effet appréciable sur le comportement économique. Le SCN de 1993 traite les garanties comme des passifs éventuels et l’existence de ces garanties n’est connue qu’au moment où elles sont exercées. De plus, le traitement des flux engendrés au moment de l’exercice n’est pas décrit explicitement. Faut il reconnaître les obligations découlant de garanties au moment de l’octroi de ces dernières, notamment là où il est possible d’estimer raisonnablement les créances futures attendues?
Corresponding papers (Click on icon to see document in either pdf or word format)
AEG papers:Posted on 10/31/2006Click here to see pdf documentClick here to see word documentReport on e-discussion on Guarantees
 Posted on 9/30/2006Click here to see pdf documentClick here to see word documentThe treatment of standardised guarantees in the new System of National Accounts: consultation of the AEG
 Posted on 1/18/2006Click here to see pdf documentClick here to see word documentGranting and activation of guarantees in an updated SNA
 Posted on 8/15/2005Click here to see pdf documentClick here to see word documentGranting of guarantees in an updated SNA
 Posted on 12/22/2004Click here to see pdf documentClick here to see word documentActivation of guarantees
 
AEG summaries:Posted on 4/7/2006Click here to see pdf documentClick here to see word documentGranting and activation of guarantees in an updated SNA
 Posted on 9/30/2005Click here to see pdf documentClick here to see word documentGranting and activation of guarantees
Statistics
Number of AEG recommendations:2
Number of country comments:50
Number of expert comments:none
Corresponding AEG Meetings
The issue was discussed at the following meetings:
December 2004, July 2005, Jan/Feb 2006
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