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External Debt Statistics: Guide for Compilers and Users

Last Updated: November 2012

The Inter-Agency Task Force of Finance Statistics (TFFS) presents the draft of updated chapters and appendices of the EDS Guide. The update is the result of a cooperative effort of TFFS agencies, as was the case for the 2003 EDS Guide. The TFFS invites external debt statistics compilers and users to provide comments.

The drafts of the Conceptual Framework (Part I) and Appendices I, III, and VII were accessible below for public comments by November 23, 2012. The remaining chapters and appendices are accessible below for public comments by January 21, 2013. Please send your comments to EDSGuide@imf.org and tffs@imf.org, indicating “Comments on the draft EDS Guide” in the subject line and using the EDS Guide form below.

Full text PDFEDS Guide comments form
Table of Contents
Chapters and AppendicesDeadline for comments
Chapter 1    OverviewJan. 21, 2013
Part I: Conceptual Framework
Chapter 2    The Measurement of External Debt: Definition and Core Accounting PrinciplesNov. 30, 2012
Chapter 3    Identification of Institutional Sectors and Financial InstrumentsNov. 30, 2012
Chapter 4    Presentation of the Gross External Debt PositionNov. 30, 2012
Chapter 5    Public and Publicly Guaranteed External DebtNov. 30, 2012
Chapter 6    Further External Debt Accounting PrinciplesNov. 30, 2012
Chapter 7    Further Presentation Tables of External DebtNov. 30, 2012
Chapter 8    Debt ReorganizationNov. 30, 2012
Chapter 9    Contingent LiabilitiesNov. 30, 2012
Part II: Compilation Principles and Practices
Chapter 10    Overview of Data CompilationJan. 21, 2013
Chapter 11    Public Sector External Debt Data CompilationJan. 21, 2013
Chapter 12    Deposit Taking Corporations and Other Sectors’ External Debt StatisticsJan. 21, 2013
Chapter 13    Debt SecuritiesJan. 21, 2013
Part III: Use of External Debt Statistics
Chapter 14    Debt SustainabilityJan. 21, 2013
Chapter 15    External Debt Analysis: Further ConsiderationsJan. 21, 2013
Part IV: Work of International Agencies
Chapter 16    External Debt Statistics Work of International AgenciesJan. 21, 2013
Appendices
Appendix I    Specific Financial Instruments and Transactions: ClassificationNov. 30, 2012
Appendix II    Reverse Security TransactionsJan. 21, 2013
Appendix III    Glossary of External Debt TermsNov. 30, 2012
Appendix IV    Relationship Between External Debt Statistics, International Investment Position, and the System of National AccountsJan. 21, 2013
Appendix V    HIPC Initiative and Debt Sustainability Analysis (MDRI)Jan. 21, 2013
Appendix VI    External Debt Data Quality Assessment Framework (DQAF)Jan. 21, 2013
Appendix VII    Treatment of Arrears in the Gross External Debt PositionNov. 30, 2012
Appendix VIII    Private Sector External DebtJan. 21, 2013