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Issue detail

43.c. Interest at concessional rates
Issue description and recommendation

Loans with concessional interest rates could be seen as providing a transfer from lender to borrower. Should such transfers be recognized in the SNA? Although there is no clear definition of what is a concessional loan, the guidance in the External Debt Guide suggests features such as an intention to convey a benefit and occurrence in a noncommercial setting (usually government-to-government). If concessional loans are not recognized in the core accounts, should the concessional amounts be considered as supplementary information where they are significant?

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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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