External Debt Statistics : Guide for Compilers and Users

Back Matter

Back Matter

Author(s):
International Monetary Fund
Published Date:
June 2003
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    Bibliography

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    Index

    Numbers in references refer to paragraphs in chapters, boxes, or appendices.

    • Accounting principles, external debt, 2.12–2.53, 6.1–6.36

    • Accrual of interest costs, defined, 2.5, App. III. See also Interest cost accrual

    • Accrual recording, Box 2.1

    • Active portfolio management, 11.24

    • ADR. See American depository receipt

    • Affiliated enterprises, defined, App. III

    • Agreed minute, defined, App. III

    • American depository receipt, App. I (Part 1)

    • Amortization schedules, defined, App. III

    • Arbitrage, defined, App. III

    • Arrangement on Guidelines for Officially Supported Export Credits, App. III

    • Arrears

      • classification of, App. I (Part 1)

      • creation of, 2.29

      • debt servicing, 16.19

      • defined, 3.36

      • gross external debt position, 4.4

      • interest cost accrual, 2.81

      • nominal value, 2.40

      • OECD data reporting, 17.32

      • recording dates, App. I (Part 2)

      • third party guarantees, 2.30

      • time of recording, 2.29–2.30

      • traded debt instruments, 2.44

      • valuation, 2.40

    • Asset-backed securities, classification of, App. I (Part 1)

    • Association of National Numbering Agencies, Box 13.1

    • Australia

      • contingent liabilities measurement, 9.15

      • country case study, 14.2–14.16

    • Austria, country case study, 14.17–14.41

    • Average interest rates, 6.18, 7.38–7.39

    • Balance of payments

      • capital account, App. III

      • comparison with OECD data, 17.23–17.38

      • comparison with World Bank data, 17.51–17.62

      • current account, App. III

      • defined, App. III

      • financial account, App. III

    • Balance of Payments Manual, Fifth Ed. (BPM5) (IMF), 1.7

    • Balance of Payments Statistics Yearbook (IMF), 17.13

    • Balance sheets, App. IV:9–App. IV:14, Fig. A4.1Fig. A4.3

    • Bank deposits, classification of, App. I (Part 1)

    • Bank for International Settlements

      • consolidated banking statistics, 17.4, 17.6

      • database of international debt securities, Box 13.1

      • function of, App. III

      • International Banking Statistics, 17.1–17.9

      • International Securities Statistics, 17.3, 17.10–17.12

      • locational banking statistics, 17.4, 17.6

      • semiannual derivatives data, 12.31–12.32

    • Banker’s acceptances, 6.11, App. I (Part 1)

    • Banking sector, defined, 3.7

    • Banks

      • debt guarantees, 12.8–12.10

      • debt statistics compilation, 12.1–12.3

      • external debt, 16.6

      • offshore banks, 12.7

      • reporting debt, 12.4–12.6

      • residency of, 2.21

    • Barter arrangements, 2.38

    • Basel Committee on Banking Supervision, 9.19

    • BDR. See Bearer depository receipt

    • Bearer depository receipt, App. I (Part 1)

    • Berne Union, App. III

    • Bilateral deadline, defined, App. III

    • Bilateral debt, defined, App. III

    • Bilateral rescheduling agreements, defined, App. III

    • BIS. See Bank for International Settlements

    • Blended payments, defined, App. III

    • Bonds

      • Brady bonds, App. I (Part 1)

      • classification of, 3.20, App. I (Part 1)

      • commodity-linked, App. I (Part 1)

      • convertible, App. I (Part 1)

      • currency-linked, App. I (Part 1)

      • deep-discount, App. I (Part 1)

      • dual-currency, App. I (Part 1)

      • with embedded call options, App. I (Part 1)

      • with embedded put options, App. I (Part 1)

      • equity-linked, App. I (Part 1)

      • equity-warrant, App. I (Part 1)

      • fixed-rate, App. I (Part 1)

      • foreign, App. I (Part 1)

      • interest cost accrual, 2.28

      • sovereign bond restructuring, Box 8.1

      • structured, App. I (Part 1)

      • variable-rate, App. I (Part 1)

      • zero-coupon, App. I (Part 1)

    • Bonds and notes, 3.20

    • BOPSY. See Balance of Payments Statistics Yearbook

    • Borrowing agreements, 11.8–11.9

    • Borrowing sectors, 16.3

    • BPM5. See Balance of Payments Manual

    • Brady bonds, Box 8.1, App. I (Part 1)

    • Brady Plan, Box 8.2

    • Brass plate companies, residency of, 2.18

    • Bullet repayment, defined, App. III

    • Buybacks, debt reorganization and, 8.31

    • Buyer’s credit, defined, App. III

    • Canada, country case study, 14.42–14.63

    • Capital account, defined, App. III

    • Capital goods, part-payments, App. I (Part 2)

    • Capital transfers, defined, App. III

    • Capitalized interest, defined, App. III

    • Cash recording, Box 2.1

    • CBDMS. See Computer-based debt-management system

    • CDOs. See Collateralized debt obligations

    • CD. See Certificate of deposit

    • Census data, debt statistics compilation, 12.14

    • Center of economic interest, defined, 2.15

    • Certificate of deposit, classification of, App. I (Part 1)

    • Chile, country case study, 14.64–14.79

    • CIRRs. See Commercial Interest Reference Rates

    • Claim payments, defined, App. III

    • Claims-waiting period, defined, App. III

    • CMFB. See Committee on Monetary, Financial and Balance of Payments Statistics

    • Cofinancing, defined, App. III

    • Collateralized debt obligations, classification of, App. I (Part 1)

    • Collateralized external debt, App. I (Part 2)

    • Collateralized loan approach, 3.31

    • Commercial banks, debt relief, Box 8.2

    • Commercial contracts, penalties, App. I (Part 2)

    • Commercial credit, defined, App. III

    • Commercial Interest Reference Rates, 8.18, App. III

    • Commercial paper, classification of, App. I (Part 1)

    • Commercial risk, defined, App. III

    • Commitment, defined, App. III

    • Commitment, date of, defined, App. III

    • Commitment charge, defined, App. III

    • Committee on Monetary, Financial and Balance of Payments Statistics, Box 14.1

    • Commodities, as debt repayment, 2.37–2.38

    • Commodity-linked bonds, classification of, App. I (Part 1)

    • Commodity-linked derivatives, classification of, App. I (Part 1)

    • Commonwealth Secretariat, technical assistance, 19.2–19.4

    • Commonwealth Secretariat Debt Recording and Management System. See Debt Recording and Management System (Commonwealth Secretariat; CS-DRMS)

    • Comparable treatment, defined, App. III

    • Complete market, defined, 9.18, App. III

    • Completion point, defined, App. III

    • Compound interest, interest cost accrual, 2.68–2.69

    • Computer-based debt-management system, 11.17

    • Computer systems, traded securities debt statistics compilation, 13.6

    • Concessional debt, defined, 6.22

    • Concessional loans, defined, App. III

    • Concessional restructuring, defined, App. III

    • Concessionality level, defined, App. III

    • Consensus. See Arrangement on Guidelines for Officially Supported Export Credits

    • Consignment trade, App. I (Part 2)

    • Consolidated amount, defined, App. III

    • Consolidated banking statistics, 17.4, 17.6

    • Consolidated debt, defined, App. III

    • Consolidated reporting, defined, App. III

    • Consolidation, value of debt, App. I (Part 2)

    • Consolidation period, defined, App. III

    • Contingent assets, defined, App. III

    • Contingent liabilities

      • credit conversion factors, 9.19

      • defined, 2.10, 9.3, App. III

      • explicit, 9.4–9.8

      • implicit, 9.9–9.10

      • market value measures, 9.20

      • maximum potential loss measurement method, 9.14, 9.16

      • measuring, 9.11–9.23

      • option-pricing measurement methods, 9.21–9.22

      • present value measurement method, 9.17

      • public sector guarantees, 9.24

      • ultimate risk, 9.25–9.29

    • Convertible bonds, classification of, App. I (Part 1)

    • Coordinated Portfolio Investment Survey, 13.35–13.36

    • Cover, defined, App. III

    • Cover limits, defined, App. III

    • Coverage of rescheduling agreements, defined, App. III

    • CP. See Commercial paper

    • CPIS. See Coordinated Portfolio Investment Survey

    • Credit, defined, App. III

    • Credit availability guarantees, 9.7–9.8

    • Credit conversion factors, 9.19

    • Credit derivatives, classification of, App. I (Part 1)

    • Credit guarantees, 9.6, App. III

    • Credit insurance, defined, App. III

    • Credit-linked external debt, projected payments, 6.34

    • Credit-linked notes, classification of, App. I (Part 1)

    • Creditor, defined, App. III

    • Creditor country, defined, App. III

    • Creditor Reporting System (OECD)

      • defined, App. III

      • dissemination of external debt statistics, 17.1–17.2, 17.17–17.22

    • Creditor sectors

      • external debt by, 7.40–7.43

      • information concerning, 16.37–16.39

      • multilateral organizations, 6.4

      • official creditors, 6.5

      • types of, 6.3

    • Cross-border activity, debt statistics compilation, 12.12

    • Cross-border positions, defined, App. III

    • Cross-border trade-related credit, 7.55–7.56

    • Currency

      • classification of, 3.34, App. I (Part 1)

      • composition of external debt, 16.14

      • issued by a monetary authority of another economy, 7.20

    • Currency and deposits, defined, 3.34

    • Currency composition

      • domestic, 6.12

      • foreign currency debt, 6.13

    • Currency-linked bonds, classification of, App. I (Part 1)

    • Currency of reporting, defined, App. III

    • Currency of transaction, defined, App. III

    • Currency pool loans, classification of, 6.26, App. I (Part 1)

    • Currency swaps, 7.27

    • Current account, defined, App. III

    • Current liabilities, 2.10

    • Current maturities, defined, App. III

    • Current transfers, defined, App. III

    • Cutoff date

    • DAC. See Development Assistance Committee

    • Data collection, 11.4–11.7

    • Data compilation, 10.1–10.3, 11.4–11.7, Fig 10.1. See also Statistics

    • Data Template on International Reserves and Foreign Currency Liquidity, 7.31

    • DDSR. See Debt- and debt-service-reduction operations

    • De minimis creditors, defined, App. III

    • Debt- and debt-service-reduction operations, defined, App. III

    • Debt assumption

      • for debt reorganization, 8.45–8.49

      • defined, 8.45, App. III

    • Debt buyback, defined, 8.31, App. III

    • Debt conversion

      • for debt reorganization, 8.7, 8.29–8.30

      • debt swaps, 8.6

      • defined, 8.29, App. III

      • external debt position, 8.32

      • OECD data reporting, 17.38

    • Debt-conversion bonds, App. I (Part 1)

    • Debt default, defined, App. III

    • Debt exchanges, 8.7

    • Debt-for-charity swaps, defined, App. III

    • Debt-for-commodity swaps, defined, App. III

    • Debt-for-development swaps, defined, App. III

    • Debt-for-equity swaps

      • debt conversion, 8.30

      • defined, 8.30, App. III

    • Debt-for-nature swaps, defined, App. III

    • Debt forgiveness

      • for debt reorganization, 8.7, 8.23–8.24

      • defined, 8.23, App. III

      • external debt position, 8.25–8.28

      • OECD data reporting, 17.34–17.35

    • Debt instruments

      • classification of, 16.9–16.10

      • data collection, 11.15

      • defined, App. III

      • nontraded, 2.35–2.41

      • traded, 2.42–2.44

    • Debt liabilities, 2.4

    • Debt Management and Financial Analysis System (UNCTAD; DMFAS)

      • analytical functions, 18.27–18.40

      • executive management, 18.41

      • operating, controlling, and monitoring, 18.20–18.26

      • operational management, 18.12

      • reporting facilities, 18.27–18.36

      • technical characteristics, 18.42–18.49

    • Debt-monitoring systems, Box 7.1

    • Debt office

      • active portfolio management, 11.24

      • analytical function, 11.22

      • collection and compilation of data, 11.4–11.16

      • controlling and coordinating functions, 11.23

      • data validation, 11.18–11.19

      • executive debt management, 11.20–11.21

      • functions of, 11.20–11.26

      • information storage, 11.17

      • monitoring function, 11.23

      • operations function, 11.22

      • organizational structure, 11.25–11.26, Fig. 11.1

      • recording function, 11.22

    • Debt operations, defined, App. III

    • Debt prepayments, 8.29, 8.31, 8.32

    • Debt ratios, 15.10–15.29

      • debt service to exports, 15.21–15.25

      • debt to exports, 15.14–15.16

      • debt to GDP, 15.17–15.19

      • internal reserves to short-term debt, 15.26–15.29

      • present value of debt to exports, 15.14–15.16

      • present value of debt to fiscal revenue, 15.20

      • present value of debt to GDP, 15.17–15.19

    • Debt Recording and Management System (Commonwealth Secretariat; CS-DRMS)

      • coverage, 18.3

      • domestic debt module function, 18.4

      • external debt module function, 18.4

      • management tools manual function, 18.5

      • technical characteristics, 18.7–18.8

    • Debt reduction

      • for debt reorganization, 8.17–8.22, 8.34–8.44

      • defined, 8.5

      • external debt position, 8.25–8.28

    • Debt reduction in present value terms, defined, 8.5

    • Debt-reduction option

      • for debt reorganization, 8.19

      • defined, App. III

    • Debt refinancing, defined, 8.11, App. III

    • Debt relief, defined, 8.4, App. III

    • Debt reorganization

      • borrowing for balance of payments support, 8.50

      • buybacks, 8.31

      • commercial bank debt relief, Box 8.2

      • cutoff date, Box 8.2

      • debt assumption, 8.45–8.49

      • debt conversion, 8.7, 8.29–8.30

      • debt forgiveness, 8.7, 8.23–8.28

      • debt reduction, 8.5, 8.17–8.22, 8.25–8.27, 8.34–8.44

      • debt relief, 8.4

      • debt rescheduling, 8.7, 8.10–8.12

      • debt swaps, 8.6

      • defined, 8.3, App. III

      • external debt position, 8.13–8.15, 8.25–8.27, 8.32

      • flow data, 8.16, 8.28, 8.33

      • function of, 8.1

      • new money facilities, 8.51

      • packages, 8.8

      • prepayments, 8.29, 8.31

      • statistical treatment of, 8.9

      • types of, 8.7

    • Debt rescheduling

      • for debt reorganization, 8.7, 8.10–8.12

      • defined, 8.10, App. III

      • OECD data reporting, 17.36–17.37

    • Debt restructuring

    • Debt securities, classification of, 3.29. See also Securities

    • Debt service, defined, App. III

    • Debt-service ratio, defined, App. III

    • Debt-service-reduction option

      • for debt reorganization, 8.19

      • defined, App. III

    • Debt-service schedules, 1.10, 6.23, 7.2, 7.8–7.16

    • Debt-service-to-exports ratio

      • for debt sustainability, 15.22–15.25

      • defined, 15.21, App. III

    • Debt servicing, 16.18–16.19

    • Debt statistics. See Statistics

    • Debt sustainability

      • creation of debt, 15.1–15.3

      • debt ratios, 15.10–15.13

      • debt-service-to-exports ratio, 15.21–15.25

      • debt-to-exports ratio, 15.14–15.16

      • debt-to-GDP ratio, 15.17–15.19

      • international reserves-to-short-term debt ratio, 15.26–15.29

      • liquidity, 15.6

      • medium-term debt scenarios, 15.7–15.9

      • present value of debt-to-exports ratio, 15.14–15.16

      • present value of debt-to-fiscal revenue ratio, 15.20

      • present value of debt-to-GDP ratio, 15.17–15.19

      • solvency, 15.4–15.5

    • Debt sustainability analysis

    • Debt swaps

    • Debt-to-exports ratio, 15.14–15.16

    • Debt-to-GDP ratio, 15.17–15.19

    • Debt-with-equity warrants, App. I (Part 1)

    • Debt workout, defined, App. III

    • Debt write-offs, 8.3

    • Debtor country, defined, App. III

    • Debtor Reporting System (World Bank)

      • comparison with IIP data, 17.51–17.62

      • comparison with OECD data, 17.63–17.69

      • concepts, 17.55–17.62

      • defined, App. III

      • function of, 8.2, 17.1–17.2, 17.39–17.50

      • presentation of data, 17.51–17.54

    • Decision point, defined, App. III

    • Deep-discount bonds, classification of, App. I (Part 1)

    • Defeasement, App. I (Part 2)

    • Deferred payments, defined, App. III

    • Defined-benefit pensions, debt liabilities, 2.39

    • Depository receipts

    • Deposits

      • classification of, 3.34, App. I (Part 1)

      • interest cost accrual, 2.71–2.72

      • projected interest payments, 6.28–6.29

    • Deposits in mutual associations, App. I (Part 1)

    • Derivatives. See Financial derivatives

    • Development Assistance Committee

      • annual questionnaire, 17.17, 17.22

      • defined, App. III

      • function of, 8.2

      • List of Aid Recipients, 17.24

    • Development Co-operation Report (OECD), 17.17

    • Direct investment, 3.14–3.18, 12.33

    • Direct reporting companies, 12.21

    • Disbursed and outstanding debt, 1.3–1.5

    • Disbursed loans, defined, App. III

    • Disbursements, defined, App. III

    • Discount bonds, App. I (Part 1)

    • Discounted instruments, interest cost accrual, 2.74–2.76

    • Discounted principal, interest cost accrual, 2.64–2.65

    • DMFAS, See Debt Management and Financial Analysis System (UNCTAD)

    • DOD. See Disbursed and outstanding debt

    • Domestic currency

      • defined, 6.12, App. III

      • external debt composition, 6.12, 7.19–7.21

    • Domestic currency debt, 6.12

    • Domestic-currency-linked debt, 6.13

    • Domestic currency unit, 2.51

    • Domestically issued securities

      • classification of, 6.21

      • nonresident investment, 13.10–13.25

    • DRCs. See Direct reporting companies

    • DRS. See Debtor Reporting System

    • DSA. See Debt sustainability analysis

    • Dual-currency bonds, classification of, App. I (Part 1)

    • Due-for-payment recording, Box 2.1

    • Duration, defined, App. III

    • Early repayment provisions, projected payments, 6.33

    • ECB. See European Central Bank

    • Economic territory, defined, 2.14

    • EFF. See Extended fund facility

    • Eligible debt, defined, App. III

    • Eligible debt service, defined, App. III

    • Embedded derivatives, instruments with, 2.89

    • Enhanced concessions, defined, App. III

    • Enhanced Structural Adjustment Facility, defined, App. III

    • Enhanced Toronto terms, defined, App. III

    • Enterprise surveys

      • agency coordination, 12.13

      • census data, 12.14

      • confirming data reliability, 12.20

      • cross-border activity, 12.12

      • debt statistics compilation, 12.11

      • encouraging participation, 12.19

      • form testing, 12.18

      • group level approach, 12.15

      • partial coverage collections, 12.14

      • random samples, 12.14

      • stratified random samples, 12.14

      • survey development, 12.16–12.18

    • Equity, classification of, App. I (Part 1)

    • Equity capital

      • defined, 3.16

      • valuation, 2.49

    • Equity liabilities

      • and external debt, 1.7

      • memorandum tables, 4.12–4.13

    • Equity-linked bonds, classification of, App. I (Part 1)

    • Equity-linked derivatives, classification of, App. I (Part 1)

    • Equity securities

      • defined, 3.23

      • valuation, 2.48

    • Equity-warrant bonds, classification of, App. I (Part 1)

    • ESA95. See European System of Accounts: ESA 1995

    • ESAF. See Enhanced Structural Adjustment Facility

    • ESAF-HIPC Trust, defined, App. III

    • ESCB. See European System of Central Banks

    • Escrow accounts, defined, App. III

    • EU. See European Union

    • Eurobonds, restructuring, Box 8.1

    • European Central Bank, 19.5–19.8

    • European Commission, Box 14.1

    • European System of Accounts: ESA 1995, Box 14.1

    • European System of Central Banks, 19.5

    • European Union, statistics on the excessive deficit procedure, Box 14.1

    • Eurostat. See European Commission

    • Eurosystem, 19.5

    • Exceptional financing, defined, App. III

    • Exchange rate conversion, 2.52

    • Exchange rates, data collection, 11.14

    • Executive debt management, 11.20–11.21

    • Explicit contingent liabilities

      • credit availability guarantees, 9.7–9.8

      • credit guarantees, 9.6

      • defined, 9.4

      • loan guarantees, 9.5

      • payment guarantees, 9.5

    • Export credit, defined, App. III

    • Export credit agencies

    • Exports

      • debt-service-to-exports ratio, 15.21–15.25

      • debt-to-exports ratio, 15.14–15.16

      • present value of debt-to-exports ratio, App. III

    • Extended Fund Facility, defined, App. III

    • External debt

      • accounting principles, 2.12–2.53, 6.1–6.36

      • analysis of, 1.6–1.8, 16.1–16.39

      • compatibility of data, 2.2

      • composition of, 16.1–16.19

      • creditor information, 16.37–16.39

      • by creditor sectors, 7.40–7.43

      • current liabilities, 2.10

      • defined, 2.1, 2.3, App. III

      • financial derivatives, 16.30–16.34

      • foreign currency composition, 1.10

      • gross external debt, 2.3, 4.1–4.15

      • interest rate composition, 7.35–7.37

      • loan drawings, 2.23

      • net external debt, 1.10, 7.44–7.47

      • outstanding liabilities, 2.4

      • principal, 2.5–2.8

      • public sector, 5.1–5.10

      • reconciliation of positions and flows, 7.48–7.49

      • relationship with financial instruments in the 1993 SNA, 2.11

      • repurchase agreements, 16.35–16.36

      • residence determination, 2.9

      • role of assets, 16.22–16.29

      • role of income, 16.20–16.21

      • by short-term remaining maturity, 7.5–7.7

      • See also Gross external debt

    • External Debt Statistics (OECD), 17.17–17.18

    • Face value

      • defined, 2.33, App. III

      • nominal value and, 2.33

    • Financial accounts

    • Financial asset, defined, App. III

    • Financial claims, defined, App. III

    • Financial derivatives contracts

      • foreign currency and, 6.27

      • paying or receiving foreign currency, 6.27, 7.25, 7.29

    • Financial derivatives

      • data collection from transactions, 11.16

      • debt statistics compilation, 12.28–12.32

      • defined, 2.11, App. III

      • external debt and, 1.7, 16.30–16.34

      • function of, 3.24, 3.25

      • market value, 2.46

      • memorandum table, 4.10–4.11

      • notional amount, 7.27, 7.29

    • Financial instruments

      • classification of, 3.1, 3.3, App. I (Part 1)

      • direct investment, 3.14–3.18

      • financial derivatives, 3.24–3.25

      • other investment, 3.26–3.37

      • portfolio investment, 3.19–3.23

      • reserve assets, 3.38

    • Financial leases

      • defined, 3.33

      • projected payments, 6.36

      • residual value, App. I (Part 2)

    • Financial liability, defined, App. III

    • Fiscal revenue, present value of debt-to-fiscal revenue ratio, 15.20

    • Fixed-rate bonds, classification of, App. I (Part 1)

    • Fixed-rate external debt instruments, 6.15–6.17

    • Fixed-rate instruments

      • interest cost accrual, 2.70–2.81

      • nominal value, 2.32

    • Flag-of-convenience countries, defined, App. III

    • Flow rescheduling, defined, 8.12, App. III

    • Foreign bonds, classification of, App. I (Part 1)

    • Foreign currency

      • defined, App. III

      • external debt composition, 1.10, 7.17–7.21

      • financial derivative contracts and, 6.27

      • gross external debt, 7.22–7.29

      • projected payments and nonresidents, 7.30–7.34

      • revaluing end-period positions, 12.43–12.45

    • Foreign currency debt

      • defined, 6.13

      • forex swaps, 7.27

      • forwards and options contracts and, 7.28

      • projected payments, 6.25–6.26

      • by type of currency, 6.14

    • Foreign currency instruments, interest cost accrual, 2.90

    • Foreign-currency-linked debt, 6.13, 7.19, 12.39–12.45

    • Foreign-currency-linked derivatives, classification of, App. I (Part 1)

    • Foreign issued securities, 6.21

    • Foreign markets, issues of securities by residents, 13.26–13.28

    • Forfaiting, defined, App. III

    • Forward-type derivatives

      • defined, 3.25

      • classification of, App. I (Part 1)

    • Forwards, 7.28

    • Front-loaded interest reduction bonds, App. I (Part 1)

    • Fund credit. See Use of IMF credit and loans

    • Fungible bonds, interest cost accrual, 2.76

    • GDDS. See General Data Dissemination System

    • GDF. See Global Development Finance

    • GDP. See Gross domestic product

    • GDRCs. See General direct reporting companies

    • General Data Dissemination System, Box 4.1

    • General direct reporting companies, 12.21

    • General government sector, defined, 3.6. See also Government sector

    • Geographical Distribution of Financial Flows to Aid Recipients (OECD), 17.17, App. III

    • Global Development Finance, 17.39

    • Global note facilities, 9.8

    • GNFs. See Global note facilities

    • GNP. See Gross national product

    • Gold swaps, 3.31, App. I (Part 1)

    • Goods

      • as debt repayment, 2.37–2.38

      • prepayments, App. I (Part 2)

      • processing, App. I (Part 2)

    • Goodwill clause, defined, App. III

    • Government debt office. See Debt office

    • Government sector

      • debt statistics, 11.1–11.26

      • defined, 3.6

    • Grace periods

      • defined, App. III

      • interest cost accrual and, 2.88

    • Graduated payments, defined, App. III

    • Grant elements, defined, App. III

    • Grant-like flows, defined, App. III

    • Grey Book, 1.2, 1.5, 1.8

    • Gross domestic product

      • debt-to-GDP ratio, 15.17–15.19

      • defined, App. III

    • Gross external debt

      • defined, 2.3

      • foreign currency, 7.22–7.29

      • Grey Book definition, 1.2

      • outstanding liabilities, 4.8–4.9

      • presentation table, 4.3–4.6

      • reverse security transactions, 4.14–4.15

      • See also External debt

    • Gross national product, defined, App. III

    • Guaranteed export credit, defined, App. III

    • Guaranteed external debt, 16.8, App. I (Part 2)

    • Guaranteed payments, 2.30

    • Heavily indebted poor countries

    • Helsinki Package, defined, App. III

    • High-frequency debt-monitoring systems, Box 7.1

    • High-income countries, defined, App. III

    • HIPC. See Heavily indebted poor countries

    • HIPC Initiative

    • HIPC Trust Fund, defined, App. III

    • Home country, defined, App. III

    • Host country, defined, App. III

    • Household sector, debt statistics compilation, 12.34–12.35

    • Households and nonprofit institutions serving households sector, 3.11

    • Houston terms. See Lower-middle-income-country terms

    • IBRD. See International Bank for Reconstruction and Development

    • IBS. See International Banking Statistics

    • IDA. See International Development Association

    • IFMS. See Integrated Financial Management System

    • IFS. See International Financial Statistics

    • IIP. See International investment position

    • IMF. See International Monetary Fund

    • IMF adjustment program, defined, App. III

    • IMF arrangement, defined, App. III

    • Implicit contingent liabilities, 9.9–9.10

    • Importers, trade-related credit, 6.10–6.11

    • Index-linked instruments

      • interest cost accrual, 2.84–2.87

      • projected payments, 6.30

    • Index-linked securities, classification of, App. I (Part 1)

    • India

      • contingent liabilities measurement, 9.15

      • country case studies, 14.80–14.107

    • Industrial concentration of debt, 16.17

    • Initial margins, App. II:10

    • Institutional sectors

      • banking, 3.7

      • defined, App. III

      • financial accounts, App. IV:7

      • general government, 3.6

      • households and nonprofit institutions serving households, 3.11

      • intercompany lending liabilities, 3.12

      • monetary authorities, 3.5

      • nonbank financial corporations, 3.9

      • nonfinancial corporations, 3.10

      • other sectors category, 3.8

    • Institutional units

      • classification of, 3.1–3.2

      • defined, App. III

      • residency of, 2.15–2.16

    • Insurance companies, debt liabilities, 2.39

    • Insured export credit, defined, App. III

    • Integrated Financial Management System, 11.13

    • Inter-Agency Task Force on Finance Statistics, 17.70

    • Interbank positions, defined, App. III

    • Intercompany lending

      • gross external debt position, 3.15, 4.4

      • liabilities, 3.12

    • Interest

      • defined, 2.5, App. III

      • fixed rate, 2.32

      • late, 2.81

      • late charges, App. III

      • payments, 2.5, 2.7

      • periodical payments, 2.6

      • predetermined, 2.83

      • projected payments on deposits, 6.28–6.29

      • schedule of payments, 2.8

      • variable rate, 2.32

      • See also Interest cost accrual

    • Interest cost accrual

      • arrears, 2.81

      • compound interest, 2.68–2.69

      • costs not yet payable, 2.26–2.28, 2.54–2.55, 4.9

      • defined, 2.5, App. III

      • deposits, 2.71–2.72

      • discounted principal, 2.64–2.65

      • fixed-rate instruments, 2.70–2.81

      • foreign currency instruments, 2.90

      • fungible bonds, 2.76

      • implementation of, 2.25, 2.54–2.56

      • index-linked instruments, 2.84–2.87

      • instruments issued at a discount, 2.74–2.76

      • instruments with embedded derivatives, 2.89

      • instruments with grace periods, 2.88

      • interest-rate-linked instruments, 2.82–2.83

      • loans, 2.70

      • present value, 2.59–2.66

      • securities, 2.73

      • straightline approach, 2.67, 2.69

      • stripped securities, 2.77–2.80

      • theoretical framework, 2.57–2.58

      • variable-rate instruments, 2.82–2.87

      • zero-coupon instruments, 2.66

    • Interest-rate-linked derivatives

      • classification of, App. I (Part 1)

      • external debt and, 7.36–7.37

    • Interest-rate-linked instruments, interest cost accrual, 2.82–2.83

    • Interest rates

      • average interest rates, 6.18, 7.38–7.39

      • composition of external debt, 7.35–7.37, 16.16

      • data collection, 11.14

      • fixed-rate external debt instruments, 6.15–6.17

      • interest rate level, 6.19

      • moratorium interest, Box 8.2

      • risk-neutral rates, 8.18

      • variable-rate external debt instruments, 6.15–6.17

      • weighted average interest rates, 6.20, 7.39

    • International Bank for Reconstruction and Development, App. III

    • International banking business, defined, App. III

    • International Banking Statistics (BIS), 17.1–17.9

    • International Development Association, 11.25, App. III

    • International Financial Statistics (IMF), 17.13

    • International interbank market, defined, App. III

    • International investment position

      • comparison with OECD data, 17.23–17.38

      • comparison with World Bank data, 17.51–17.62

      • core principles, App. IV:28–App. IV:30

      • coverage of financial instruments, App. IV:15–App. IV:36, Fig. A4.4

      • data reporting, 17.13–17.16

      • defined, 17.14, App. III

      • relationship with national accounts, App. IV:1–App. IV:2

    • International Monetary Fund

      • function of, 17.1–17.2, 17.13–17.16, App. III

      • technical assistance, 19.9–19.14

    • International reserve assets, 16.23

    • International reserves-to-short-term debt ratio, 15.26–15.29

    • International Securities Statistics (BIS), 17.3, 17.10–17.12

    • International security identification number, 6.21, Box 13.1, App. III

    • ISIN. See International security identification number

    • Islamic banking, App. I (Part 2)

    • Israel, country case study, 14.108–14.114

    • Joint BIS-IMF-OECD-World Bank Statistics on External Debt, 17.17, 17.39, 17.70–17.74, Box 17.1

    • Joint venture, defined, App. III

    • Land ownership, classification of, App. I (Part 1)

    • Late interest, 2.81

    • Late interest charges, defined, App. III

    • Learning and Innovation Loan, 19.28

    • Letters of credit

      • classification of, App. I (Part 1)

      • defined, 9.6

    • Leverage, defined, App. III

    • Liabilities

      • contingent, 2.10, 9.1–9.29

      • current, 2.10

      • equity, 4.12–4.13

      • outstanding, 2.4

    • Liberalization, statistics collection techniques at different stages of, 10.16–10.22

    • LIBOR. See London interbank offered rate

    • Life insurance, debt liabilities, 2.39

    • LIL. See Learning and Innovation Loan

    • Line of credit, defined, 9.6, App. III

    • Linear bonds, interest cost accrual, 2.76

    • Liquidity, 15.6

    • Loan agreement, defined, App. III

    • Loan commitments, defined, 9.6

    • Loan guarantees, 9.5, App. III

    • Loans

      • classification of, App. I (Part 1)

      • defined, 3.28

      • interest cost accrual, 2.70

    • Loans not fully disbursed, projected payments, 6.31

    • Locational banking statistics, 17.4, 17.6

    • London Club, Box 8.2, App. III

    • London interbank offered rate, defined, App. III

    • London terms. See Concessional restructuring

    • Long-maturities option, defined, App. III

    • Long-term debt, defined, 2.53

    • Long-term external debt, 6.7–6.8, App. III

    • Low-income countries, defined, App. III

    • Lower-middle-income-country terms, defined, App. III

    • Lyon terms. See Concessional restructuring

    • Margin payments, App. II:10

    • Market rate, exchange rate conversion, 2.52

    • Market valuation, defined, App. III

    • Market value

      • arrears, 2.44

      • composition of external debt, 16.13

      • determination of, 2.31

      • estimation of, 2.31, Box 2.2

      • interest cost accrual, 2.56

      • nondebt instruments, 2.45–2.46

      • traded debt instruments, 2.34, 2.42–2.43, 7.50–7.51

    • Maturity

      • composition of external debt, 16.11–16.12

      • defined, 2.53

      • long-term/short-term, 2.53

      • “open,” 6.35

      • remaining maturity measures, 6.6–6.8

      • short-term remaining maturity, 6.7, 7.5–7.7

    • Maturity date (final), defined, App. III

    • Maturity structure, defined, App. III

    • Medium-term debt scenarios, 15.7–15.9

    • Medium-term notes, classification of, App. I (Part 1)

    • Memorandum items, 4.7–4.15

    • Mexico, country case study, 14.115–14.135

    • Military debt, classification of, App. I (Part 1)

    • Miscellaneous accounts payable and receivable. See Other accounts payable and receivable

    • Mixed credits, defined, App. III

    • MOFs. See Multiple options facilities

    • Monetary authorities sector, 3.5

    • Money market instruments

      • classification of, App. I (Part 1)

      • defined, 3.21

    • Monitoring systems. See Debt-monitoring systems

    • Moratorium interest, App. III, Box 8.2

    • Mortgage-backed securities, classification of, App. I (Part 1)

    • MTNs. See Medium-term notes

    • Multilateral creditors, defined, App. III

    • Multilateral organizations, 6.4

    • Multiple options facilities, 9.8

    • Multiyear rescheduling agreement, defined, App. III

    • Mutual fund shares, classification of, App. I (Part 1)

    • MYRA. See Multiyear rescheduling agreement

    • Naples terms. See Concessional restructuring

    • National accounts, relationship with IIP, App. IV:1–App. IV:2, App. IV:8

    • National numbering agencies, Box 13.1, App. III

    • Nationality, defined, App. III

    • NDFs. See Nondeliverable forward contracts

    • Negotiable financial instruments, interest cost accrual, 2.75

    • Net external debt, 1.10, 7.44–7.47

    • Net flow, defined, App. III

    • Net present value of debt, defined, App. III

    • Net resource transfer, defined, App. III

    • New Zealand

      • contingent liabilities measurement, 9.14

      • country case study, 14.136–14.155

    • NIFs. See Note issuance facilities

    • 1993 SNA. See System of National Accounts 1993

    • NNAs. See National numbering agencies

    • Nominal amount, 2.46, App. III

    • Nominal value

      • arrears, 2.40

      • composition of external debt, 16.13

      • debt statistics compilation, 12.31

      • defined, 2.32, App. III

      • establishment of, 2.31–2.32

      • face value and, 2.33

      • interest cost accrual, 2.56

      • nontraded debt instruments, 2.35–2.36, 2.41

      • traded debt instruments, 2.42, 7.50–7.51

    • Nonbank financial corporations sector, 3.9

    • Nonconsolidated debt, defined, App. III

    • Nondebt instruments, 2.45–2.49

    • Nondeliverable forward contracts, classification of, App. I (Part 1)

    • Nonfinancial corporations sector, 3.10, 16.7

    • Nonguaranteed private sector external debt, defined, 5.6

    • Nonlife insurance, App. I (Part 2)

    • Nonparticipating preferred shares, classification of, App. I (Part 1)

    • Nonprofit institutions serving households, defined, 3.11

    • Nonresident agencies, 2.20

    • Nonresident deposits, App. I (Part 2)

    • Nonresidents

      • determination of, 2.13–2.21

      • investment in domestically issued securities, 13.10–13.25

      • location of debt securities issuance, 7.52–7.54

      • projected payments in foreign currencies, 7.30–7.34

    • Nontraded debt

      • classification of, App. I (Part 1)

      • estimating position data and, 12.37

      • valuation of, 2.35–2.41

    • Nostro accounts, App. I (Part 1)

    • Note issuance facilities

      • classification of, App. I (Part 1)

      • credit availability guarantees, 9.7

      • defined, 9.7

    • Notes

      • classification of, 3.20, App. I (Part 1)

      • credit-linked, App. I (Part 1)

      • medium-term, App. I (Part 1)

      • perpetual floating-rate, App. I (Part 1)

      • promissory, App. I (Part 1)

      • structured floating-rate, App. I (Part 1)

      • variable-rate, App. I (Part 1)

    • Notional amount, 2.46, 7.27, 7.29, App. III

    • Notional value

      • debt statistics compilation, 12.31

      • gross external debt interest rate composition, 7.36

      • gross external foreign currency debt, 7.25

    • NPISH See Nonprofit institutions serving households

    • NPV. See Net present value of debt

    • ODA. See Official development assistance

    • ODF. See Official development finance

    • OECD. See Organisation for Economic Co-operation and Development

    • OECD Consensus. See Arrangement on Guidelines for Officially Supported Export Credits

    • OECD Working Party on Export Credits and Credit Guarantees, function of, App. III

    • Official bilateral creditors, 6.5

    • Official creditors, 6.5

    • Official development assistance, defined, App. III

    • Official development assistance loans, defined, App. III

    • Official development bank, function of, App. III

    • Official development finance, defined, App. III

    • Official multilateral creditors, 6.4

    • Officially supported export credits, defined, App. III

    • Offshore banks

      • reporting debt, 12.7

      • residency of, 2.17

    • Offshore enterprises, residency of, 2.17, 2.19

    • Offshore financial center, defined, App. III

    • On-lending of borrowed funds, App. I (Part 2)

    • OOFs. See Other official flows

    • Operational leases, classification of, App. I (Part 1)

    • Option pricing, 9.21–9.22

    • Options

      • classification of, App. I (Part 1)

      • defined, 3.25

      • foreign currency options, 7.28

      • valuation, 2.47

    • ORACLE, 18.11, 18.44–18.45

    • Organisation for Economic Co-operation and Development

      • Commercial Interest Reference Rates, 8.18

      • comparison with balance of payments/IIP data, 17.23–17.38

      • comparison with World Bank data, 17.63–17.69

      • Creditor Reporting System, 17.1–17.2, 17.17–17.22

      • Development Assistance Committee, 8.2, 17.11, 17.22, 17.24, App. III

      • function of, App. III

      • reporting systems, 17.19–17.22

      • technical assistance, 19.15–19.16

    • Original maturity, defined, 2.53, App. III

    • Other accounts payable and receivable, classification of, App. I (Part 1)

    • Other assets/other liabilities, defined, 3.25

    • Other debt liabilities, defined, 3.35

    • Other official flows, defined, App. III

    • Other sectors category, 3.8

    • Outstanding liabilities, 2.4, 4.8–4.9

    • Own offices, defined, App. III

    • Ownership change date, 2.23

    • Par bonds, App. I (Part 1)

    • PARIS21. See Partnerships in Statistics for Development in the 21st Century

    • Paris Club

      • debt rescheduling, 8.19, Box 8.2

      • function of, App. III

      • as official bilateral creditor, 6.5

    • Part-payments, for capital goods, App. I (Part 2)

    • Partial coverage collections, debt statistics compilation, 12.14

    • Partial direct reporting companies, 12.21

    • Participating preferred shares, classification of, App. I (Part 1)

    • Partnerships in Statistics for Development in the 21st Century, 19.16

    • Payment guarantees, 9.5

    • Payment schedules

      • credit-linked external debt, 6.34

      • debt-service, 1.10, 6.23, 7.2, 7.8–7.16

      • early repayment provisions, 6.33

      • financial leases, 6.36

      • foreign currencies and nonresidents, 7.30–7.34

      • foreign currency external debt, projected, 6.25–6.26

      • index-linked external debt, projected, 6.30

      • interest on deposits, projected, 6.28–6.29

      • loans not fully disbursed, projected, 6.31

      • projecting payments, 6.24

      • reverse transactions, projected, 6.35

      • securities with embedded options, 7.13–7.15

      • service-related debts, projected, 6.32

      • time periods, 7.10–7.12

    • PDRCs. See Partial direct reporting companies

    • Penalties, commercial contracts and, App. I (Part 2)

    • Pension funds, debt liabilities, 2.39

    • Periodic interest costs, memorandum table, 4.8–4.9

    • Periodical interest payments, 2.6

    • Permanent interest-bearing shares, classification of, App. I (Part 1)

    • Perpetual floating-rate notes, classification of, App. I (Part 1)

    • Philippines, country case study, 14.156–14.175

    • PIBS. See Permanent interest-bearing shares

    • Political risk, defined, App. III

    • Portfolio investment, 3.19–3.23

    • Portfolio management, 11.24

    • Post-cutoff-date debt. See Cutoff date

    • Poverty Reduction and Growth Facility, defined, App. III

    • Predetermined interest, 2.83

    • Preferred shares

      • classification of, App. I (Part 1)

      • participating, App. I (Part 1)

    • Premiums, defined, App. III

    • Prepayments

      • debt reorganization, 8.29, 8.31, 8.32

      • defined, App. III

      • for goods and services, App. I (Part 2)

    • Present value

      • defined, App. III

      • interest cost accrual, 2.59–2.66

    • Present value of debt-to-exports ratio

      • debt sustainability and, 15.14–15.16

      • defined, App. III

    • Present value of debt-to-fiscal revenue ratio, 15.20

    • Present value of debt-to-GDP ratio, 15.17–15.19

    • Previously rescheduled debt, defined, App. III

    • PRGF. See Poverty Reduction and Growth Facility

    • Principal

      • defined, 2.5, App. III

      • discounted, 2.64–2.65

      • payments, 2.5, 2.7

      • schedule of payments, 2.8, 7.9

    • Principal repayment schedule, defined, App. III

    • Private creditors, defined, App. III

    • Private sector, defined, 5.5

    • Project loan disbursements, App. I (Part 2)

    • Projected payments. See Payment schedules

    • Promissory notes, classification of, App. I (Part 1)

    • Provisioning, defined, App. III

    • PSRL. See Public Sector Reform Loan

    • Public corporation, defined, 5.5

    • Public debt, defined, App. III

    • Public external debt, defined, 5.10, App. III

    • Public investment projects, App. I (Part 2)

    • Public sector

      • contingent liabilities guarantees, 9.24

      • debt statistics, 11.1–11.26

      • defined, 5.5

      • external debt, 5.1–5.10, 16.4

    • Public Sector Reform Loans, 19.29

    • Publicly guaranteed private sector external debt, defined, 5.6

    • Quantitative limits, defined, App. III

    • Quasi-corporations, 3.6

    • Random samples, debt statistics compilation, 12.14

    • RDBMS. See Relational Database Management System

    • Recording, time of, 2.22–2.25

    • Recording basis, Box 2.1

    • Recoveries, defined, App. III

    • Reference units of account, 2.50

    • Refinancing, 8.7. See also Debt refinancing; Debt rescheduling

    • Regional central banks, residency of, 2.21

    • Registers of external loans, 12.22

    • Reinsurance, App. I (Part 2)

    • Reinsurance by export credit agencies, defined, App. III

    • Reinvested earnings on foreign direct investments, 2.49

    • Relational Database Management System, 18.11

    • Remaining maturity

      • defined, 6.6–6.8, App. III

      • measures, 7.5–7.7

    • Reorganization. See Debt reorganization

    • Repayment period, defined, App. III

    • Rephasing, defined, App. III

    • Reporting banks, defined, App. III

    • Repos. See Repurchase agreements

    • Repudiation of debt

    • Repurchase agreements

    • Rescheduling. See Debt rescheduling

    • Rescheduling agreement, defined, App. III

    • Reserve assets, 3.38

    • Residence

      • brass plate companies, 2.18

      • center of economic interest, 2.15

      • defined, 2.13

      • determination of, 2.9

      • economic territory, 2.14

      • institutional units, 2.15–2.16

      • nonresident agencies, 2.20

      • offshore banks, 2.17, 2.19

      • offshore enterprises, 2.17, 2.19

      • regional central banks, 2.21

      • shell companies, 2.18

      • special purpose entities, 2.18

      • See also Nonresidents

    • Residual maturity, defined, 6.6, App. III

    • Residual values, treatment of, App. I (Part 2)

    • Reverse security transactions

      • debt statistics compilation, 13.29–13.30

      • defined, 3.31, App. II:1

      • memorandum table, 4.14–4.15

      • recording, App. II:20

      • sale of, 3.32

      • securities lending, App. II:13–App. II:19

      • See also Repurchase agreements

    • Reverse transactions, projected payments, 6.35

    • Revolving underwriting facilities, 9.8, App. I (Part 1)

    • Rights accumulation program, defined, App. III

    • Risk, contingent liabilities and, 9.21–9.22

    • RUFs. See Revolving underwriting facilities

    • SAF. See Structural Adjustment Facility

    • SDDS. See Special Data Dissemination Standard

    • Sector classification, defined, 3.2, App. III

    • Securities

      • asset-backed, App. I (Part 1)

      • index-linked, App. I (Part 1)

      • interest cost accrual, 2.73

      • location of issuance, 6.21, 7.52–7.54

      • mortgage-backed, App. I (Part 1)

      • stripped, App. I (Part 1)

      • with embedded options, payment schedules for, 7.13–7.15

      • See also Traded securities

    • Securities lending, 3.31, App. II:13–App. II:19

    • Security identification code, Box 13.1

    • Sell-/buybacks, 3.31, App. II:1

    • Service-related debts, projected payments, 6.32

    • Services

      • as debt repayment, 2.38

      • prepayments, App. I (Part 2)

    • Shell companies, residency of, 2.18

    • Short-term commitments, defined, App. III

    • Short-term debt

      • defined, 2.53, App. III

      • external debt, 6.7–6.8

      • international reserves-to-short-term debt ratio, 15.26–15.29

      • monitoring, 12.23–12.27

    • Short-term remaining maturity, 6.7, 7.5–7.7

    • SIL. See Specific Investment Loan

    • Solvency, 15.4–15.5

    • Sovereign bonds, restructuring, Box 8.1

    • Special accounts, defined, App. III

    • Special Data Dissemination Standard, Box 4.1

    • Special purpose entities, residency of, 2.18

    • Specific Investment Loans, 19.28

    • SPEs. See Special purpose entities

    • Spot rate, exchange rate conversion, 2.52

    • Stand-By Arrangement (IMF), defined, App. III

    • Stand-by credit, defined, App. III

    • Standstill, defined, App. III

    • Statistics

      • coordination among official agencies, 10.4–10.10

      • debt-service payments, 11.12–11.13

      • disbursements data, 11.10–11.11

      • dissemination of external debt statistics, 10.23–10.25, 17.1

      • estimating position data with transactions information, 12.36

      • legal backing for data collection, 10.12–10.15

      • resource allocation, 10.11

      • technical assistance, 19.1–19.29

      • See also specific countries

    • Stock figures, defined, App. III

    • Stock-of-debt operation, defined, App. III

    • Stock rescheduling, 8.12

    • Straightline interest, interest cost accrual, 2.67, 2.69

    • Stratified random samples, debt statistics compilation, 12.14

    • Stress test, defined, App. III

    • Stripped securities

      • classification of, App. I (Part 1)

      • interest cost accrual, 2.77–2.80

      • measurement, 2.61

    • Structural Adjustment Facility, defined, App. III

    • Structured bonds, classification of, App. I (Part 1)

    • Structured floating-rate notes, classification of, App. I (Part 1)

    • Subordination strategy, defined, App. III

    • Supplier’s credit, defined, App. III

    • Swap contracts, 3.25

    • Swaps

    • System of National Accounts 1993, 1.7, 2.11

    • TAL. See Technical Assistance Loans

    • Technical arrears, 3.37

    • Technical assistance in external debt statistics, 19.1–19.29

    • Technical Assistance Loans, 19.29

    • Technical cooperation grants, defined, App. III

    • Terms-of-reference rescheduling, defined, App. III

    • TFFS. See Inter-Agency Task Force on Finance Statistics

    • Third-party guarantees, 2.30

    • Tied-aid loans, defined, App. III

    • Time of recording, 2.22–2.29

    • Toronto terms. See Concessional restructuring

    • Total official flows, defined, App. III

    • Total return swaps, classification of, App. I (Part 1)

    • Trade credits

      • classification of, App. I (Part 1)

      • defined, 3.27

      • liabilities, 2.38

      • OECD data reporting, 17.31

    • Trade finance, monitoring debt, 12.24, 12.27

    • Trade-related credit

      • defined, 6.9–6.11

      • cross-border, 7.55–7.56

    • Traded debt instruments

      • data model for calculating debt statistics, 12.46–12.56

      • location of debt securities issuance, 7.52–7.54

      • market valuation, 2.42–2.44

      • reconciliation of nominal and market value, 7.50–7.51

    • Traded securities

      • Coordinated Portfolio Investment Survey, 13.35–13.36

      • debt statistics compilation, 13.1–13.9

      • issues of securities by residents in foreign markets, 13.26–13.28

      • mismeasurement, 13.31–13.33

      • nonresident investment in domestically issued securities, 13.10–13.25

      • periodic position surveys, 13.34

      • securities involved in reverse security transactions, 13.29–13.30

      • security databases, Box 13.1

    • Tranches, 2.76, 18.18–18.19, App. III

    • Transfer arrears, 3.37

    • Transfer clause, defined, App. III

    • Transfer risk, defined, App. III

    • Transfers, defined, App. III

    • Treasury bills, classification of, App. I (Part 1)

    • Treaty on Monetary Union, Box 14.1

    • Turkey, country case study, 14.176–14.185

    • Uganda, country case study, 14.186–14.207

    • Ultimate risk concept, 9.25–9.29

    • UNCTAD. See United Nations Conference on Trade and Development

    • Undisbursed

    • Unit-of-account-linked debt, 12.38

    • United Nations Conference on Trade and Development

      • Debt Management and Financial Analysis System, 18.1, 18.9–18.49

      • technical assistance, 19.17–19.20

    • Unrecovered claims. See Claim payments

    • Upper-middle-income countries, defined, App. III

    • Use of IMF credit and loans, classification of, App. I (Part 1)

    • Valuation, 2.31–2.49

      • face value, 2.33

      • market value, 2.34

      • nominal value, 2.32

      • nondebt instruments, 2.45–2.49

      • nontraded debt instruments, 2.35–2.41

      • traded debt instruments, 2.42–2.44

    • Value date, 2.23

    • Variable-rate bonds, classification of, App. I (Part 1)

    • Variable-rate external debt instruments, 6.15–6.17

    • Variable-rate instruments, 2.32, 2.82–2.87

    • Variable-rate notes, classification of, App. I (Part 1)

    • Variation margins, App. II:10

    • Vostro accounts, App. I (Part 1)

    • VRNs. See Variable-rate notes

    • Warrants, classification of, App. I (Part 1)

    • World Bank

      • comparison with balance of payments/IIP data, 17.51–17.62

      • comparison with OECD data, 17.63–17.69

      • Debtor Reporting System, 8.2, 17.1–17.2, 17.39–17.69

      • technical assistance, 19.21–19.29, Fig. 19.1

    • World Bank Group, function of, App. III

    • World Development Indicators, 17.39

    • Write-offs

      • defined, App. III

      • OECD data reporting, 17.33

    • Zero-coupon bonds, classification of, App. I (Part 1)

    • Zero-coupon instruments, interest cost accrual, 2.66

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