## Public Sector Debt Definitions and Reporting in Low-Income Developing Countries

_Policy Papers, February 11, 2020_

## Source details

**Canonical URL:** [Public Sector Debt Definitions and Reporting in Low-Income Developing Countries](https://www.imf.org/en/publications/policy-papers/issues/2020/02/11/public-sector-debt-definitions-and-reporting-in-low-income-developing-countries-49042)

## Other formats

- [Markdown version](/en/publications/policy-papers/issues/2020/02/11/public-sector-debt-definitions-and-reporting-in-low-income-developing-countries-49042/index.md)
- [Structured JSON version](/en/publications/policy-papers/issues/2020/02/11/public-sector-debt-definitions-and-reporting-in-low-income-developing-countries-49042/index.json)
- [Bundle manifest](/en/publications/policy-papers/issues/2020/02/11/public-sector-debt-definitions-and-reporting-in-low-income-developing-countries-49042/bundle-manifest.json)

## Bibliographic details
- Published: February 11, 2020
- Series: Policy Papers
- Volume: 2020
- Pages: 27
- DOI: https://doi.org/10.5089/9781513529905.007

---

### Overview
- Publication title: Public Sector Debt Definitions and Reporting in Low-Income Developing Countries
- Publication date: February 11, 2020
- Primary summary statement:
  - Increasing public debt vulnerabilities in low-income developing countries (LIDCs) have heightened the need for fuller and more transparent accounting of public sector debt (PSD).
  - The framework for reporting on public sector debt is sound.
  - There is room for LIDCs to further improve their compilation, reporting, and dissemination of public sector debt data in international databases and more broadly the public domain.

### Main findings (as stated)
- Increasing public debt vulnerabilities in LIDCs create heightened information needs on PSD.
- Existing reporting framework for public sector debt is described as sound.
- Gaps remain in LIDCs':
  - Compilation of public sector debt data.
  - Reporting of public sector debt data.
  - Dissemination of public sector debt data to international databases and the public domain.

### Subject areas and keywords
- Subject: Contingent liabilities, Debt sustainability analysis, Public debt, Public sector, Securities
- Keywords: debt instrument, LIC DSF, LIC DSFS, low-income developing country, obligation, PP, revised LIC-DSF

---

## Content in this bundle

- **ppea2020005 - EXECUTIVE SUMMARY**
  - [ppea2020005 - EXECUTIVE SUMMARY (Markdown version)](/-/media/files/publications/pp/2020/english/ppea2020005.pdf.md){rel="alternate" type="text/markdown"}
  - [ppea2020005 - EXECUTIVE SUMMARY (PDF)](/-/media/files/publications/pp/2020/english/ppea2020005.pdf){rel="external" type="application/pdf"}

---

_Source: https://www.imf.org/en/publications/policy-papers/issues/2020/02/11/public-sector-debt-definitions-and-reporting-in-low-income-developing-countries-49042_
