Definition: Repayment of lending
This includes actual repayment of lending and imputed repayments associated with debt cancellation. In most cases debt cancellation should be recorded as a transaction in F.4; the counterpart is usually a capital transfer from government - D.99 - (except when privatisation is imminent: the counterpart is a transaction in shares and other equity - F.5). In some cases the debt write-off is recorded in K.12 (changes in classification and structure) or K.10 (other volume changes) if the write-off is associated with appearance and disappearance of units, or with significant changes in the structure and functions of units.
Eurostat, "ESA 95 manual on government deficit and debt, 2002 Edition", Office for Official Publications of the European Communities, Luxembourg, 2002, Chapter II.1