Series: IMF How To Notes
Author(s): International Monetary Fund. Fiscal Affairs Dept.
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 19 October 2017
Keywords: Financial statements, Public debt management, Risk management, Financial intermediation, Debt management, government guarantee, risk-based, guarantee, expected loss, beneficiary
This note highlights commonly observed weaknesses in the management of government guarantees, good practices, and measures governments could take to strengthen: (i) the evaluation of guarantee proposals; (ii) the q...