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This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this paper are those of the authors and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.

Monetary policy. --- Taxation. --- Economic policy.

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Governments raise funds to meet their financing needs using a range of fixed income securities and loans with different maturities, interest rates, and exchange rate structures. Public debt managers need to consider various policy objectives when deciding on the structure of the public liability portfolio. This paper describes a simulation model developed at the Turkish Treasury to assist the decision-making process in debt strategy formulation. The model is used to analyze the medium and long-term consequences of alternative debt management strategies in terms of cost and risk characteristics, and provides key inputs to decision making.

Banks & Banking Reform --- Debt Markets --- Economic Theory & Research --- Emerging Markets --- External Debt --- Finance and Financial Sector Development --- Financial markets --- Public debt management --- Risk management --- Simulation models

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Cash and debt management operations are part of the “transactional” functions of public financial management. It is critical that these functions are resilient to external disruptions, ranging from information and communication technology (ICT) system outages to natural disasters. This technical manual aims to provide guidance on the steps that government cash and debt management units can follow to develop and implement a practical business continuity plan that economizes the resources used. It also discusses the evolving nature of business disruption risks faced by cash and debt management over the last decade, including the COVID-19 pandemic, as well as risk mitigation solutions that have emerged.

Monetary policy. --- Taxation. --- Economic policy. --- Asset and liability management --- Banks and Banking --- Budget Systems --- Capital and Ownership Structure --- Communicable diseases --- Covid-19 --- Debt Management --- Debt management --- Debt --- Debts, Public --- Diseases: Contagious --- Expenditure --- Expenditures, Public --- Finance --- Finance, Public --- Financial regulation and supervision --- Financial Risk and Risk Management --- Financial Risk Management --- Financial risk management --- Financial services law & regulation --- Financing Policy --- Goodwill --- Government cash management --- Government debt management --- Health Behavior --- Health --- Infectious & contagious diseases --- International Taxation --- Monetary economics --- National Budget --- National Government Expenditures and Related Policies: General --- Operational risk --- Public debt --- Public finance & taxation --- Public Finance --- Public financial management (PFM) --- Sovereign Debt --- Tax administration and procedure --- Tax Evasion and Avoidance --- Value of Firms --- Malaysia

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To produce timely and accurate debt reports at the central government level, it is essential to have a sound legal, administrative, and operational framework in place for debt data compilation, reconciliation, accounting, monitoring, and reporting. This note focuses on the arrangements for external project-based debt, which present distinctive challenges in debt reporting particularly in low-income and developing countries. The discussion complements existing literature and guidance on debt transparency by focusing on stages prior to the production of debt reports. The note also identifies the links between the management of project loans and other public financial management (PFM) processes, such as public investment management, budget preparation, fiscal and financial reporting. It shows that a comprehensive approach that considers these linkages can improve efficiency and transparency in fiscal and debt management. Although the focus is on the central government’s debt obligations, the ideas can be extended to cover government-guaranteed loans and public sector debt in general.

Banks --- Debt Management --- Debt service --- Debt --- Debts, Public --- Depository Institutions --- Expenditure --- Expenditures, Public --- Exports and Imports --- External debt --- Finance --- Financial institutions --- Government debt management --- Governmental Loans, Loan Guarantees, Credits, and Grants --- Industries: Financial Services --- International economics --- International Lending and Debt Problems --- International Taxation --- Loans --- Micro Finance Institutions --- Monetary economics --- Mortgages --- National Government Expenditures and Related Policies: General --- Project loans --- Public Administration --- Public debt --- Public finance & taxation --- Public Finance --- Public financial management (PFM) --- Public Sector Accounting and Audits --- Revenue administration --- Sovereign Debt --- Tax administration and procedure --- Tax Evasion and Avoidance

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Medium-Term Debt Management Strategy Analytical Tool: Data Preparation Manual.

Debt. --- Finance --- Management. --- Banks --- Currencies --- Currency --- Debt service --- Depository Institutions --- Exchange rates --- Exports and Imports --- External debt --- Financial institutions --- Financial instruments --- Foreign Exchange --- Foreign exchange --- General Financial Markets: General (includes Measurement and Data) --- Government and the Monetary System --- Industries: Financial Services --- Interest payments --- International economics --- International Lending and Debt Problems --- Investment & securities --- Investments: General --- Loans --- Micro Finance Institutions --- Monetary economics --- Monetary Systems --- Money and Monetary Policy --- Money --- Mortgages --- Payment Systems --- Regimes --- Securities --- Standards --- China, People's Republic of