Go to Statistics Portal


Statistics Directorate    
These are contractual financial arrangements whose principal characteristic is that one or more conditions must be fulfilled before a financial transaction takes place. Contingencies are not recognized as financial assets (liabilities) on balance sheet because they are not actual claims (or obligations). However, these arrangements can potentially affect financial soundness.

Source Publication:
IMF, 2004, Compilation Guide on Financial Soundness Indicators, IMF, Washington DC, Appendix VII, Glossary.

Statistical Theme: Financial statistics

Created on Thursday, August 26, 2004

Last updated on Thursday, August 26, 2004