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1993 SNA Update Information - AEG recommendations for issue:
Tasas de interés concesionarias

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Los préstamos a tasas de interés concesionarias deben considerarse como una transferencia del prestamista al prestatario. ¿Deben reconocerse estas transferencias en el SCN? Aunque no se cuenta con una definición cabal de lo que constituye un préstamo concesionario, en la Guía de la deuda se indica que tiene por intención otorgar una ventaja, y se concede en un entorno no comercial (generalmente de un gobierno a otro). Si los préstamos a tasas concesionarias no se reconocen en las cuentas básicas, ¿debe considerarse que los montos concesionarios son información suplementaria cuando los montos son significativos?
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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