Debt maturity valued at market value (ETF 741)

A1B.33.

Debt maturity valued at market value (ETF 741, SDC) consists of the market value and the time it takes until the debt is extinguished according to the contract between the debtor and the creditor. The current market value is equal to the required future payments of principal and contractual interest discounted at the existing market yield interest rate. This item is further classified by type of debt instrument using an appropriate TALC and SDC code. In GFS, debt maturity valued at market value is further classified as:

• Short-term debt by original maturity valued at market value (ETF 7411, TALC, SDC);
• Long-term debt with payment due within one year or less valued at market value (ETF 7412, TALC, SDC); and
• Long-term debt with payment due in more than one year valued at market value (ETF 7413, TALC, SDC).

A1B.34.

Short-term debt by original maturity valued at market value (ETF 7411, TALC, SDC) consists of the market value and the time it takes until the debt is extinguished according to the contract between the debtor and the creditor on a short term basis.

A1B.35.

Long-term debt with payment due within one year or less valued at market value (ETF 7412, TALC, SDC) consists of the market value and the time it takes until the debt is extinguished according to the contract between the debtor and the creditor on a long term basis with payment due within one year or less.

A1B.36.

Long-term debt with payment due in more than one year valued at market value (ETF 7413, TALC, SDC) consists of the market value and the time it takes until the debt is extinguished according to the contract between the debtor and the creditor on a long term basis with payment due in more one year.