IMF debt covers five financial liabilities of the general government: cash and deposits (F.2), debt securities (F.3), loans (F.4), provisions for calls under standardized guarantees (F.6) and other accounts payable (F.8). It is a gross debt, consolidated and expressed at its face value.
<div xmlns="http://www.w3.org/1999/xhtml"><p>IMF debt covers five financial liabilities of the general government: cash and deposits (F.2), debt securities (F.3), loans (F.4), provisions for calls under standardized guarantees (F.6) and other accounts payable (F.8). It is a gross debt, consolidated and expressed at its face value.</p></div>