Issue detail | | Issue | | 4.b. Valuation of loans and deposits; Write-off and interest accrual on impaired loans |
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| | Issue description and recommendation | The valuation of loan positions and deposits are subject to alternative perspectives. Nominal or face value valuation might be misleading because of the risk of default and/or changes in interest rates. This difference becomes apparent when the loans are traded. However, these valuation issues are equally applicable to non-traded loans. Business accounting standards are considering using the concept of "fair value" for the valuation of loans as if they were traded. Should the SNA introduce a valuation other than nominal for deposits and loans? |  | Click icon to see the provisional recommendation for this issue |  | Click icon to see background information for this issue (AEG papers, meetings, comments, etc.) | | (For the links above use your browser's back button to return to this page) |
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