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NON-DEBT LIABILITIES

Statistics Directorate    
Definition:
Includes unfunded pension obligations, exposure to government guarantees, and arrears (obligatory payments that are not made by the due-for-payment date) and other contractual obligations.

Context:
For example, a contract permitting a firm to set up a mine may explicitly or implicitly obligate the government to pay for the clean-up costs when the mine is abandoned.

Source Publication:
IMF, 2007, Manual on Fiscal Transparency, IMF, Washington DC, Glossary.

Statistical Theme: Financial statistics

Created on Monday, July 23, 2007