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Issue detail

43.b. Debt indexed to a foreign currency
Issue description and recommendation

For debt instruments with both principal and coupons indexed to a foreign currency, the currency of account is important for distinguishing transactions from holding gains and losses. These may be different from an assessment made on the basis of the currency of settlement. Does this mean that debt indexed to foreign currency should be treated in the same way as foreign currency debt, that is as if denominated in foreign currency?

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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
22. The general government and public sectors
26. The rest of the world accounts

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