Series: IMF Policy Discussion Papers
Author(s): Andy Wolfe , Jeffrey Davis , and James Daniel
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 May 1997
Keywords: Bank restructuring, Fiscal management, Fiscal, Accounting, Banks, fiscal balance, debt, central bank, interest, financial institutions
Current guidelines and practice for classifying government bank assistance operations inadequately capture in the fiscal balance some of the most common, and important, operations. The shortcomings result from the...