External Debt Statistics and the IMF

2013 External Debt Statistics: Guide for Compilers and Users (2013 EDS Guide) – Pre-Publication Draft


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External Debt Statistics:
Guide for Compilers and Users


June 25, 2003

 ę 2003 International Monetary Fund

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Bank for International Settlements
The Commonwealth Secretariat
Eurostat
International Monetary Fund
Organisation for Economic Co-operation and Development
The Paris Club Secretariat
The United Nations Conference on Trade and Development
World Bank


161k pdf file Foreword
Preface
  Abbreviations and Acronyms
1  

Overview

    The Grey Book
Conceptual Approach in the Guide
Structure of the Guide

PART I: CONCEPTUAL FRAMEWORK
Chapters 2–9
376k pdf file

2  

The Measurement of External Debt: Definition and
Core Accounting Principles
   

Introduction
Definition of External Debt
Core Accounting Principles
Appendix: Accrual of Interest Costs—How Should This Be Implemented?

3  

Identification of Institutional Sectors and Financial Instruments

    Introduction
Institutional Sectors
Instrument Classification
4  

Presentation of the Gross External Debt Position

    Introduction
Presentation Table
Memorandum Items
5   Public and Publicly Guaranteed External Debt
    Introduction
Definitions
Presentation of Public and Publicly Guaranteed External Debt Position
6   Further External Debt Accounting Principles
    Introduction
Sectors, Maturity, and Instruments
Specific Characteristics of External Debt
Debt-Service and Other Payment Schedules
7   Further Presentation Tables of External Debt
    Introduction
External Debt by Short-Term Remaining Maturity
Debt-Service Payment Schedule
Foreign Currency and Domestic Currency External Debt
Interest Rates and External Debt
External Debt by Creditor Sector
Net External Debt Position
Reconciliation of External Debt Positions and Flows
Traded Debt Instruments
Cross-Border Trade-Related Credit
8   Debt Reorganization
    Introduction
Definitions
Types of Debt Reorganization
Presentation of Data on Debt Reduction
Other Transactions Relating to Debt Reorganization
9   Contingent Liabilities
    Introduction
Definition
Why Measure Contingent Liabilities?
Measuring Contingent Liabilities

PART II: COMPILATION: PRINCIPLES AND PRACTICE
Chapters 10–14
365k pdf file
10   Overview of Data Compilation
    Introduction
Coordination Among Official Agencies
Resources
Legal Backing for Data Collection
Collection Techniques at Different Stages of Liberalization
Dissemination of External Debt Statistics
11   Government and Public Sector Debt Statistics
    Introduction
How Should Data Be Collected and Compiled by the Debt Office?
Basic Details and Terms of the Borrowing
How Should Information Be Stored?
How Can the Debt Office Validate Data?
Appendix: Functions of the Government Debt Office
12   Banks and Other Sectors' External Debt Statistics
    Introduction
Banks
Other Sectors
Appendix: Estimating Position Data with Transactions Information

13  

Traded Securities
    Introduction
General Observations
Key Considerations
Nonresident Investment in Domestically Issued Securities: Potential Respondents
Issues of Securities by Residents in Foreign Markets
Information on Securities Involved in Reverse Security Transactions
Possible Mismeasurement
Periodic Position Surveys
Counterpart Information
14  Country Experience
    Introduction
Australia
Austria
Canada
Chile
India
Israel
Mexico
New Zealand
Philippines
Turkey
Uganda

PART III. USE OF EXTERNAL DEBT STATISTICS
Chapters 15–16
107k pdf file

15  

Debt Sustainability: Medium Term Scenarios and Debt Ratios

    Introduction
Medium-Term Debt Scenarios
Debt Ratios
16   External Debt Analysis: Further Considerations
    Introduction
Composition of External Debt
The Role of Income
The Role of Assets
Relevance of Financial Derivatives and Repurchase Agreements (Repos)
Information on the Creditor

PART IV. WORK OF INTERNATIONAL AGENCIES
Chapters 17–19
191k pdf file
17   External Debt Statistics from International Agencies
    Introduction
Bank for International Settlements
International Monetary Fund
Organisation for Economic Co-operation and Development
World Bank
Joint BIS-IMF-OECD-World Bank Statistics on External Debt
18   External Debt Monitoring Systems
    Introduction
Commonwealth Secretariat’s Debt Recording and Management System (CS-DRMS)
UNCTAD’s Debt Management and Financial Analysis System (DMFAS)
19  

Provision of Technical Assistance in External Debt Statistics

    Introduction
Commonwealth Secretariat
European Central Bank
International Monetary Fund
Organisation for Economic Co-operation and Development
United Nations Conference on Trade and Development
World Bank

Appendices
390k pdf file
I.  

Specific Financial Instruments and Transactions: Classifications

II.  

Reverse Security Transactions

III.  

Glossary of External Debt Terms

IV.   Relationship between the National Accounts and the
International Investment Position
V.   Heavily Indebted Poor Countries (HIPC) Initiative and Debt Sustainability Analysis

Boxes
Tables
Figures
Bibliography
Index