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Task Force on Finance Statistics

External Debt Statistics: Guide for Compilers and Users

Last Updated: May 2014

The 2013 External Debt Statistics: Guide for Compilers and Users (2013 EDS Guide)provides comprehensive guidance for measurement, compilation, analytical use, and presentation of external debt statistics. The 2013 EDS Guide has been prepared under the joint responsibility of the nine organizations of the Inter-Agency Task Force on Finance Statistics (TFFS). This guide updates the 2003 EDS Guide to address the changes introduced by BPM6.

External Debt Statistics: Guide for Compilers and Users
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Front Matter
Chapter 1    Overview
Part I: Conceptual Framework
Chapter 2    The Measurement of External Debt: Definition and Core Accounting Principles
Chapter 3    Identification of Institutional Sectors and Financial Instruments
Chapter 4    Presentation of the Gross External Debt Position
Chapter 5    Public and Publicly Guaranteed External Debt
Chapter 6    Further External Debt Accounting Principles
Chapter 7    Further Presentation Tables of External Debt
Chapter 8    Debt Reorganization
Chapter 9    Contingent Liabilities
Part II: Compilation Principles and Practices
Chapter 10    Overview of Data Compilation
Chapter 11    Government and Public Sector External Debt Statistics
Chapter 12    Deposit-Taking Corporations and Other Sectors’ External Debt Statistics
Chapter 13    Debt Securities
Part III: Use of External Debt Statistics
Chapter 14    External Debt Sustainability Analysis
Chapter 15    External Debt Analysis: Further Considerations
Appendix 1    Specific Financial Instruments and Transactions: Classification
Appendix 2    Reverse Security Transactions
Appendix 3    Glossary of External Debt Terms
Appendix 4    External Debt Statistics, International Investment Position, and National Accounts
Appendix 5    Heavily Indebted Poor Countries (HIPC) Initiative and Multilateral Debt Relief Initiative (MDRI)
Appendix 6    Data Quality Assessment Framework (DQAF) for External Debt Statistics
Appendix 7    Treatment of Arrears in the Gross External Debt Position
Appendix 8    Private Sector External Debt
Appendix 9    Main Changes from the 2003 External Debt Statistics Guide