Public Sector Debt Statistics (Nepal) 

Course Details

Start: September 22, 2019

End: September 26, 2019

Course Number: SA19.64

Course Name: Public Sector Debt Statistics (PSDS)

Language: English

Location: Kathmandu, Nepal

Application Process: By Nomination



Target Audience

Nepal government officials (source data providers, compilers, and intensive users) from the Ministry of Finance, Nepal Rastra Bank and other agencies who would benefit from gaining new, or refreshing existing, knowledge of the concepts, principles, sources, and methods used to compile and disseminate PSDS.


Participants are expected to have a degree in economics or a related field and/or have relevant work experience, engage in regular compilation or use of PSDS, and have proficiency in Microsoft EXCEL and WORD. It is expected that participants already have some knowledge of Government Finance Statistics as a precursor to PSDS.

Course Description

This course offers an opportunity to learn the concepts, principles, sources, methods, accounting rules, and general framework used to compile PSDS. The fundamental features of PSDS will be covered: sectorization; definitions and accounting principles; compilation and dissemination of PSDS; and selected issues in PSDS. The course is taught using international standards presented in the Public Sector Debt Statistics: Guide for Compilers and Users 2011 (PSDS Guide). Course participants will complete case studies, will be asked to compile PSDS, and will discuss the status of PSDS development in the Nepal. To the extent possible, the course will feature applied components that are based on the Nepal experience.

Course Objectives

Upon completion of this course, participants should be able to:

- Discuss general and specific aspects of the PSDS framework that are embodied in the PSDS Guide.

- Describe the institutional structure of government in the context of the broader public sector.

- Sectorize institutional units.

- Classify balance sheet financial asset and liability instruments.

- Identify debt liability instruments.

- Describe debt by important maturities.

- Understand the "accrual of interest" concept.

- Describe various types of valuations that may be used to estimate debt liabilities.

- Given required parameters, estimate the value of debt for balance sheet components.

- Prepare and understand statements that are used for reporting PSDS.

- Know the processes that are used to disseminate PSDS.