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1993 SNA Update Information - AEG recommendations for issue:
Проценты по льготным ставкам

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Issue description in [English] | [French] | [Russian] | [Spanish]
Кредиты и займы по льготным процентным ставкам можно рассматривать как предоставление кредитором трансферта заемщику. Следует ли учитывать такие трансферты в СНС? Несмотря на отсутствие четкого определения понятия ''льготный кредит'', в Руководстве по внешнему долгу содержатся рекомендации рассматривать в качестве такового кредиты, предоставляемые с намерением передать какую-либо выгоду в условиях отсутствия факторов коммерческого характера (обычно это – кредиты, предоставляемые одним государством другому государству). Если льготные кредиты и займы не учитываются в основных счетах, следует ли рассматривать предоставляемые на льготных условиях суммы в качестве дополнительной финансовой информации в тех случаях, когда эти суммы значительные?
AEG recommendations
Number of AEG recommendations for selected issue:1
  Corresponding meetingDate postedRecommendation
 Jan-Feb 20064/7/2006(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.
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