## Compiling Public Sector Balance Sheets (PSBS)

## Source details

**Canonical URL:** [Compiling Public Sector Balance Sheets (PSBS)](https://www.imf.org/en/capacity-development/training/icdtc/courses/psbs)

## Other formats

- [Markdown version](/en/capacity-development/training/icdtc/courses/psbs/index.md)
- [Structured JSON version](/en/capacity-development/training/icdtc/courses/psbs/index.json)
- [Bundle manifest](/en/capacity-development/training/icdtc/courses/psbs/bundle-manifest.json)

## Bibliographic details
- Published: April 22, 2022

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### Overview and scope
- One-week course covering theoretical and practical issues related to the compilation of sectoral accounts and balance sheets according to institutional sectors.
- Sectoral accounts covered: current and capital accounts, financial accounts, other changes in volume of assets accounts, and revaluation accounts.
- Course format: lectures on conceptual and methodological issues plus exercises that apply concepts and highlight practical compilation issues.
- The lectures provide a thorough review of the methodological framework, concepts, and definitions relating to sectoral accounts and balance sheets, including:
  - accounting rules,
  - valuation,
  - institutional units and sectors,
  - residency.
- The course outlines potential data sources for compilation and illustrates recommended compilation techniques and procedures.
- Topic: Macroeconomic Statistics.

### Target audience and qualifications
- Intended audience: officials employed in national statistical agencies and central banks who are integrally involved in the compilation of national accounts and financial accounts statistics.
- Qualifications: Participants are expected to possess a degree in economics or statistics; or equivalent experience.

### Learning objectives
Upon completion of this workshop, participants should be able to:
- Describe fundamental aspects of sectoral accounts that is highly aligned with the international standard.
- Describe the relationship between statistical units and institutional sectors.
- Know the linkages between the sequence of accounts and the main economic statistics calculated for each account.
- Understand the methodology and data sources required to compile sectoral accounts.
- Apply the acquired knowledge on concepts and methodology to identify data gaps as well as strengths and weaknesses in existing data.
- Explain to policymakers the importance and relevance of compiling sectoral accounts and balance sheets for the analysis of macro-prudential developments.

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## References

- [Core Elements of Banking Supervision (CBS)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/at/2027/cbsat27-10)
- [Advanced Government Finance Statistics (GFS-A)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ce/2026/gfs-ace26-45)
- [Fiscal Sustainability (FS)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ce/2026/fsce26-38)
- [Safeguards Assessments of Central Banks (SAC)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/at/2026/sacat26-30)

_Source: https://www.imf.org/en/capacity-development/training/icdtc/courses/psbs_