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1993 SNA Update Information - Concesión y activación de garantías de préstamo

Issue description
Issue description in [English] | [French] | [Russian] | [Spanish]
Las garantías de préstamo tienen un efecto significativo sobre el comportamiento económico, sobre todo cuando las emite el gobierno. En el SCN 1993 las garantías se consideran como pasivos contingentes y, por lo tanto, no se registran hasta que no se activen. Tampoco se explica en forma explícita el tratamiento que deben recibir los flujos a que da lugar la activación. ¿Deben reconocerse las obligaciones que crean las garantías cuando éstas se conceden, sobre todo en el caso de garantías para las cuales pueden prepararse estimaciones razonables de su probabilidad que se ejecuten?
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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