Back Matter

Back Matter

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