Further information Further discussion can be found in the 1993 SNA, paragraphs 6.120–6.134. However, at the time of preparation of
the present Manual, debate is continuing as to the most appropriate methods for estimation of FISIM and for its
allocation between lenders and borrowers.
a
The allocation of FISIM is an issue still under discussion; the 1993 SNA allows countries the option to continue the non-allocation
practice of the 1968 SNA.
b
See International Monetary Fund, The New International Standards for the Statistical Measurement of Financial Derivatives: Changes to the Text of the 1993 SNA (Washington, D.C., March 2000), para. 11.36.
c
However, there is an emerging international consensus that where a financial intermediary on-lends its own funds, a financial
intermediation service should be estimated on the loan receivable to which own funds have been applied.
