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   <subfield code="z">9781589067905</subfield>
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   <subfield code="a">2616-5333</subfield>
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   <subfield code="a">Lusinyan, Lusine.</subfield>
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   <subfield code="a">Fiscal Risks : </subfield>
   <subfield code="b">Sources, Disclosure, and Management /</subfield>
   <subfield code="c">Lusine Lusinyan, Aliona Cebotari, Ricardo Velloso, Jeffrey Davis.</subfield>
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   <subfield code="a">Washington, D.C. :</subfield>
   <subfield code="b">International Monetary Fund,</subfield>
   <subfield code="c">2009.</subfield>
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  <datafield tag="300" ind1=" " ind2=" ">
   <subfield code="a">1 online resource (60 pages)</subfield>
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   <subfield code="a">Departmental Papers</subfield>
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   <subfield code="a">&lt;strong&gt;Off-Campus Access:&lt;/strong&gt; No User ID or Password Required</subfield>
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   <subfield code="a">&lt;strong&gt;On-Campus Access:&lt;/strong&gt; No User ID or Password Required</subfield>
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   <subfield code="a">Electronic access restricted to authorized BRAC University faculty, staff and students</subfield>
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   <subfield code="a">This paper analyzes the main sources of fiscal risks, including from unexpected changes in macroeconomic variables and banking crises, which can have major consequences for countries fiscal and public debt sustainability. It builds on an overview of existing practices in a wide range of countries to provide practical suggestions on how to promote disclosure of such risks and on risk mitigation and management. The paper was written in response to requests from IMF member countries for advice on this subject. The paper also includes an example of a possible statement of fiscal risks.</subfield>
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   <subfield code="a">Mode of access: Internet</subfield>
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   <subfield code="a">Cebotari, Aliona.</subfield>
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   <subfield code="a">Davis, Jeffrey.</subfield>
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   <subfield code="a">Velloso, Ricardo.</subfield>
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  <datafield tag="830" ind1=" " ind2="0">
   <subfield code="a">Departmental Papers; Departmental Paper ;</subfield>
   <subfield code="v">No. 2009/001</subfield>
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   <subfield code="z">Full text available on IMF</subfield>
   <subfield code="u">http://elibrary.imf.org/view/journals/087/2009/001/087.2009.issue-001-en.xml</subfield>
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