Definition: Creditor reporting system
External debt - IMF
A statistical reporting system, maintained by the OECD, to monitor the debt of developing countries. Major creditor countries, primarily the 22 member countries of the Development Assistance Committee (DAC), together with the European Commission, supply information. The data are published in the OECD’s annual External Debt Statistics publication.
International Monetary Fund (IMF), "External Debt Statistics: Guide for Compilers and Users; Appendix III. Glossary of External Debt Terms", Washington D.C., 2003