These Guidelines cover both domestic and external public debt and encompass a broad range of financial claims on the government. They seek to identify areas in which there is broad agreement on what generally constitutes sound practices in public debt management. The Guidelines endeavor to focus on principles applicable to a broad range of countries at different stages of development and with various institutional structures of national debt management...
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Guidelines for public debt management (English). Washington, DC: World Bank. http://documents.worldbank.org/curated/en/967941468780612459