Most countries treat FISIM in a way that increases GDP by allocating the service to the sector that uses or consumes it8. In New Zealand all financial services are assumed to be used by businesses in the production of other goods and services. There is considerable international debate on the measurement of FISIM as a result of volatility during the Global Financial Crisis9.
A frequent objection to the AMA from banks is that without this clear guidance, the scale of the expected AMA charge will be set largely at the discretion of the supervisor and it could turn out to be excessive.