金融存量、流量的核算规则.pptVIP

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  • 约4.57万字
  • 约 55页
  • 2019-12-24 发布于天津
  • 举报
重估价债务重组通过制定新的还款时间表来延期偿还债务在重新安排之前和之后未偿贷款余额不变市场公平价值可能发生变化应记录在重新定值帐户中债务重组债务承担涉及三方债权人原始债务人和新债务人新债务人代偿者通常是中央银行或政府债务承担涉及两笔交易取消债权人和原始债务人之间的合同债权人和新债务人之间签订一项新合同第一笔交易属于资本转移第二笔交易涉及发行和获得一种新的债务工具资产价值的任何减记应记录在重新定值帐户中债务重组债务互换将债务转换为一个新的债务合同债务债务互换债务股权互换新旧债务工具价值的任何差异都

The lecture is divided broadly into three parts. First, we will briefly explore two general issues: (i) the motivation and guiding principles which support the SNA93 sectorization of an economy (institutional based-statistics, and grouping of economic units), and (ii) the importance of economic sectors for the compilation of monetary and financial statistics and other macroeconomic statistics. Second, we will review the basic components of an economy as identified in the SNA, the institutional unit. Third, the classification of institutional units into economic sectors will be explored

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