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  • Project loans: disbursements (External debt - IMF)

Definition: Project loans: disbursements

External debt - IMF

Disbursements of project loans can take the form of

• Advances to the borrowing entity—disbursements are to be recorded when the lender advances funds to the borrower;

• Direct payment by the lender to suppliers of goods and services—disbursements are to be recorded when the lender pays the supplier; and

• On a reimbursement basis after the borrower has already paid the suppliers—disbursements are to be recorded when the lender makes reimbursements to the borrower.
Source:
International Monetary Fund (IMF), "External Debt Statistics: Guide for Compilers and Users; Appendix I. Specific Financial Instruments and Transactions: Classifications", Washington D.C., 2003
Created:
2005-11-07
Updated:
2019-05-10

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