1993 SNA Update Information - AEG recommendations for issue:
Taux d’intérêt bonifiés |
| Subissue description | | Issue description in [English] | [French] | [Russian] | [Spanish] | | Les emprunts dont le taux d’intérêt est bonifié pourraient être considérés comme un transfert du prêteur à l’emprunteur. De tels transferts devraient ils être inscrits au SCN? Bien que la notion d’emprunt bonifié ne soit pas définie clairement, la publication Statistiques de la dette extérieure : Guide pour les compilateurs et les utilisateurs suggère des notions comme l’intention de conférer un avantage et l’apparition dans un contexte non commercial (opérations inter-gouvernementales). Si les emprunts bonifiés ne font pas partie des comptes principaux, les montants bonifiés devraient ils être considérés comme de l’information supplémentaire lorsqu’ils sont importants? |
|
|
| AEG recommendations | | Number of AEG recommendations for selected issue: | 1 | | Corresponding meeting | Date posted | Recommendation |  | | Jan-Feb 2006 | 4/7/2006 | (a) The AEG was concerned that the proposals presented could potentially run counter to some core national accounting principles. The approach needs to be presented further refined and, as an interim step, debt concessionality should be handled via supplementary items and only concern official-to-official lending.
(b) The AEG was reluctant to make a definitive decision on the preferred option because different options appear to be applicable in different situations. The AEG inclined to prefer option (b) (see following paragraph) until further research is undertaken to set out the characteristics of the different options and the situation(s) in which each may or may not be applicable. In addition, it was noted that option (d) does not provide a comprehensive system of recording. The AEG considered that further research is required.
Option (b): to record concessional debt in nominal value but account for the difference between the market interest rate and the contractual interest rate on the debt as an on-going current transfer. While this option is consistent with nominal valuation of loans, its key weakness is that it uses an interest rate that is likely to be out of line with evolution of market interest rates.
(c) The AEG agreed that debt concessionality should be put on the long-term research agenda. |
|
|
|
|
|
