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حسابداری و مالی::
موقعیت سهام
• A designation of the type of entities that the cen tral compiling agency can approach for data (for example, entities in the public corporations sector) and for what purpose (for example, to compile flows and stock positions in financial assets and liabilities).
When these data are not available to the compiling agency, and depending on the type of debt liability, the compiler can esti mate projected interest costs using stock position data and appropriate representative interest rates, but some indication of a payment schedule is required for pro jecting principal payments.
compared with changes in stock position data if different sources are used.
Data on revenue in the form of property income could be compared with stock position data to see whether the implied rates of return on assets are realistic.
For those countries that may not have proper records of debt data, there may be a need to first compile a thorough inventory of existing debt (and metadata) in order to establish the debt stock positions, including any arrears that have accumulated on principal and interest.
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