Abstract: Abstract:There are some problems about the treatment SNA. Four kinds of measurements are provided on a by special working group on NPLs of the IMF of Non-performing loans（NPLs） in the current 1993 loan valuation and four options are consequently given Through discussion, it is determined that loans are remained to be measured at nominal Value in the main accounts. Meanwhile, the fair value of loans is recorded on the asset side of balance sheets. In i.e. continue to estimate FISIM on NPLs and regards to the impact on FISIM, option 1 is preferable, allocate it to the corresponding borrowers. The unpaid FISIM is recorded in the accounts in such a way as to increment principal outstanding.