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The Guide provides a comprehensive conceptual framework for the measurement of gross and net debt of the public sector and all of its components. To this end, it provides guidance on: (1) the concepts, definitions, and classifications of public sector debt statistics, (2) the sources and techniques for compiling these data, and (3) some analytical tools that may be used to analyse these statistics.

The Guide proposes a core set of two summary tables, five detailed tables, and six memorandum tables to present public sector debt statistics in a transparent and comprehensive manner. It includes an overview of the main considerations in the data collection, compilation, and dissemination of debt statistics for the public sector. It addresses the difficult issue of identifying the holders of traded debt securities, and discusses approaches to consolidation of public sector debt statistics.

Assessment Methodology

The Data Quality Assessment Framework (DQAF), which is used for comprehensive assessments of countries' data quality, covers institutional environments, statistical processes, and characteristics of the statistical products. The current May 2012 version of the DQAF is an update of the July 2003 version of the DQAF to reflect experience and international statistical developments, particularly updated international methodological standards.