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Issue detail

Issue
4.b. Valuation of loans and deposits; Write-off and interest accrual on impaired loans
Issue description and recommendation

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?

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Chapters affected by this issue, and their status (For more information click corresponding chapter from the list)
  No draft yet, AEG/world review draft, Final draft
17. Cross-cutting and other special issues

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