{
  "title": "Public Sector Debt Statistics - Fundamental",
  "sourceUrl": "https://www.imf.org/en/capacity-development/training/icdtc/courses/pds-f",
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  "summary": "Basic concepts, accounting principles, and detailed classifications are dealt with in the context of the methodology that is harmonized with the Government Finance Statistics Manual 2014 (GFSM 2014) and the System of National Accounts (SNA 2008).",
  "publishDate": "2025-07-24",
  "sections": [
    {
      "heading": "Overview and scope",
      "content": "- Course title: Public Sector Debt Statistics - Fundamental (PDS-F).\n- Topic: Macroeconomic Statistics.\n- Focuses on the conceptual framework of public sector debt statistics as presented in the Public Sector Debt Statistics: Guide for Compilers and Users 2011 (PSDSG 2011) and on practical aspects of public sector debt data compilation.\n- Methodology is harmonized with the Government Finance Statistics Manual 2014 (GFSM 2014) and the System of National Accounts (SNA 2008).\n- The course examines coverage and accounting rules of the public sector debt statistics framework, valuation, classification, selected methodological issues, and the sources and methods used for compiling the statistics.\n- The course is organized around a series of case studies."
    },
    {
      "heading": "Target audience and qualifications",
      "content": "- Target audience:\n  - Public sector officials whose main responsibility is compiling and disseminating public sector debt statistics.\n- Qualifications:\n  - Participants are expected to have a degree in economics, public financial management, statistics, or equivalent experience."
    },
    {
      "heading": "Learning objectives and expected competencies",
      "content": "- Upon completion of the course, participants should be able to:\n  - Define gross and net debt and explain the basic concepts and accounting principles for the compilation of public sector debt statistics.\n  - Classify public sector debt positions according to the PSDSG 2011 classifications.\n  - Apply general principles to classify an entity in the public sector, as well as in the relevant subsectors of the public sector, such as the general government and public corporations.\n  - Report quarterly public sector debt statistics covering at a minimum the central government, to the IMF and World Bank.\n  - Meet data users needs to ensure relevancy."
    }
  ],
  "bullets": [
    "Course title: Public Sector Debt Statistics - Fundamental (PDS-F).",
    "Topic: Macroeconomic Statistics.",
    "Focuses on the conceptual framework of public sector debt statistics as presented in the Public Sector Debt Statistics: Guide for Compilers and Users 2011 (PSDSG 2011) and on practical aspects of public sector debt data compilation.",
    "Methodology is harmonized with the Government Finance Statistics Manual 2014 (GFSM 2014) and the System of National Accounts (SNA 2008).",
    "The course examines coverage and accounting rules of the public sector debt statistics framework, valuation, classification, selected methodological issues, and the sources and methods used for compiling the statistics.",
    "The course is organized around a series of case studies.",
    "Target audience:",
    "Qualifications:",
    "Upon completion of the course, participants should be able to:"
  ],
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  "generatedAtUtc": "2026-09-29T16:40:24.196Z"
}