Public Sector Debt Statistics

Source details

Session No.: OL 26.202
Location: Course conducted online
Date: May 1, 2026 - April 15, 2027 (50 weeks)
Delivery Method: Online Training
Primary Language: Spanish
Target Audience: Officials whose main responsibility is compiling and disseminating public sector debt statistics.
Qualifications: Participants are expected to have a degree in economics, public financial management, statistics, or equivalent experience.

Covers fundamentals needed to compile and disseminate comprehensive public sector debt statistics (PSDS) useful for policy- and decision-makers, as well as other users.
Introduces the conceptual statistical framework for PSDS as presented in the Public Sector Debt Statistics: Guide for Compilers and Users 2011 (PSDSG 2011) in the context of the government finance statistics (GFS) framework, harmonized with other macroeconomic statistical frameworks.
Addresses basic concepts, definitions, and classifications, along with principal accounting rules (including valuation and consolidation) relevant for PSDS compilation.
Discusses recommended instrument and institutional coverage for compiling comprehensive, internationally comparable PSDS, and procedures to record contingent liabilities such as government guarantees.
Examines impacts on PSDS of debt-related issues including:
- debt assumption
- debt forgiveness
- on-lending
- financial leases
- financial bailouts
Covers important PSDS compilation considerations, including which PSDS to compile and disseminate, and the IMF's guidelines and standards on disseminating PSDS.
Presents possible uses of PSDS, including debt sustainability analyses (DSA), and fiscal risk and vulnerability analyses.

Upon completion of the course, participants should be able to:

Explain the essence of the GFS framework and how it relates to public sector debt statistics.
Apply the main macroeconomic principles to determine what is considered to be debt in the accounts of the debtor.
Apply the main macroeconomic principles to determine who is the debtor, classify the debtor appropriately inside or outside the public sector, and identify the types of counterparties to the debt instruments.
Use the principal macroeconomic accounting rules to compile public sector debt statistics.
Compile a comprehensive and internationally comparable public sector debt statistics report, with supplementary tables, that is suitable for fiscal policymaking and analyses.
Explain the importance of comprehensive, consistent, and comparable public sector debt statistics in various facets of fiscal policymaking, including Debt Sustainability Analysis (DSA).

Dresser un rapport complet des statistiques de la dette du secteur public assorti de tableaux annexes, permettant des comparaisons internationales, et de nature à faciliter l élaboration et l analyse de la politique budgétaire.
Expliquer l importance que revêtent des statistiques de la dette du secteur public complètes, cohérentes et comparables pour différents aspects de l élaboration de la politique budgétaire, et notamment pour ce qui concerne les analyses de viabilité de la dette (AVD).