1993 SNA Update Information - AEG recommendations for issue:
Cuotas pagables por concepto de valores prestados y préstamos en oro |
| Subissue description | | Issue description in [English] | [French] | [Russian] | [Spanish] | | Ni el SCN 1993, ni el MBP5 analizan el aspecto de las cuotas pagables por valores prestados y préstamos en oro. La cuota por valores prestados resulta de poner a disposición de otra unidad un instrumento financiero, pero no se adecua a la definición de interés cuando la propiedad legal se transfiere pero los riesgos económicos y las retribuciones de la propiedad permanecen con el dueño original. La cuota pagable en los préstamos en oro parece ser un pago por servicios ya que el oro para este efecto, no es oro monetario. |
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| AEG recommendations | | Number of AEG recommendations for selected issue: | 1 | | Corresponding meeting | Date posted | Recommendation |  | | July 2005 | 9/12/2005 | The AEG agreed that fees associated with securities lending and reversible gold transactions should be treated as property income. The AEG also noted the value of the fees involved is likely to be very small compared with other property income items.
The AEG agreed that fees on securities lending and reversible gold transactions should be recorded entirely as interest, including amounts paid on loans of allocated [non-financial] gold.
The AEG noted that there is no FISIM associated with the interest recorded for these fees. |
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