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Issue detail

43.a. Treatment of index linked debt instruments
Issue description and recommendation

The guidance in the1993 SNA about how transactions relating to index-linked debt instrument is not precise. When the principal is indexed, the redemption value is not known until maturity; as a result, interest flows are not known before maturity. What should be recorded for interest and principal repayment in the period before maturity? Further, for some instruments, the indexation may lead to valuation gains. How should these be recorded?

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  No draft yet, AEG/world review draft, Final draft
6. The production account
7. The distribution of income accounts
11. The financial account
12. The other changes in assets accounts
13. The balance sheet

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