How do countries use an asset and liability management approach? A survey on sovereign balance sheet management by M. Coskun Cangoz, Sebastien Boitreaud and Christopher Dychala published by IMF, indicated by Alvaro Manoel (10/2018).”…The survey results confirm that the number of countries that have developed such a framework is limited. Although most of the respondents indicated that they regularly produce an accounting balance sheet, the objective of this exercise is often limited to monitoring sovereign assets and liabilities rather than determining mismatches between them…”
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