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Government financial liabilities beyond public sector net debt

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  • Fenella Maitland-Smith

    (Bank of England (formerly Office for National Statistics))

Abstract

This article clarifies the scope of liabilities used to calculate public sector net debt before focussing on the liabilities that are not included. National accounting principles are compared with international accounting standards for governments and businesses. The current public reporting of non-public sector net debt liabilities in the UK is considered, with particular attention being paid to future spending under the private finance initiative, unfunded pension schemes, and government guarantees. Economic & Labour Market Review (2009) 3, 43–50; doi:10.1057/elmr.2009.126

Suggested Citation

  • Fenella Maitland-Smith, 2009. "Government financial liabilities beyond public sector net debt," Economic & Labour Market Review, Palgrave Macmillan;Office for National Statistics, vol. 3(7), pages 43-50, July.
    • Handle: RePEc:pal:ecolmr:v:3:y:2009:i:7:p:43-50
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    Cited by:

    1. Cuthbert, J.R. & Cuthbert, M., 2012. "Why IRR is an inadequate indicator of costs and returns in relation to PFI schemes," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(6), pages 420-433.

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