Public Sector Debt Statistics

This course, conducted by the IMF’s Statistics Department, focuses on the conceptual framework of public sector debt statistics as presented in the Public Sector Debt Statistics Guide, as well as on the practical aspects of public sector debt data compilation. Basic concepts, accounting principles, and detailed classifications are dealt with in the context of the methodology that is harmonized with the government finance statistics and system of national accounts. The course examines coverage and accounting rules of the public sector debt statistics framework, valuation, classification, selected methodological issues, and the sources and methods used for compiling the statistics. It also deals with debt data reporting to the IMF and World Bank. The course is organized around a series of case studies.

Course Objectives: Upon completion of the course, participants should be able to: 

• Define gross and net debt and explain the basic concepts and accounting principles for the compilation of public sector debt statistics. 

• Classify public sector debt positions according to the Public Sector Debt Statistics Guide classifications. 

• Apply the general principles to classify an entity in the public sector, as well as in the relevant subsectors of the public sector, such as the general government and public corporations. 

• Report quarterly public sector debt statistics covering – at a minimum – the central government to the IMF and World Bank.