IMF-斯里兰卡：技术援助报告债务管理改革计划（英）

SRI LANKA Debt Management Reform Plan JANUARY 2024 Prepared By Eriko Togo (co-Mission Chief, IMF), Leandro P. Secunho (co-Mission Chief, WB), Hui Miao (IMF), Mia Pineda (IMF), Phillip Anderson (IMF external expert), Ximena Talero (WB), and Coskun Cangoz (WB Consultant) DISCLAIMER The contents of this document constitute capacity development information produced by the staff of the International Monetary Fund and the World Bank in response to Sri Lanka’s request for capacity development. Under the respective policy frameworks of the IMF and World Bank, with the written authorization of the CD recipient, the Technical Assistance Report (in whole or in part) or summaries thereof (except high-level summaries (HLS)) may be disclosed to IMF and World Bank Executive Directors and members of their staff, and to capacity development providers and financing partners outside the IMF and the World Bank. Disclosure of this Technical Assistance Report (in whole or in part) or summaries thereof (except HLS) to parties outside the IMF and the World Bank other than CD providers and financing partners shall require the written authorization of the CD recipient. The analysis and policy considerations expressed in this publication are those of the IMF’s Monetary and Capital Markets Department and World Bank. Project ID: MCM_IMF_2023_01; LEG_FFL_CD Direct Delivery) Mission ID: 23MMZT900 3 Contents Page Glossary ...................................................................................................................................... 4 Executive Summary ................................................................................................................... 7 I. Introduction ........................................................................................................................... 11 II. Macroeconomic Background ............................................................................................... 13 III. Legal Framework ............................................................................................................... 16 IV. Institutional Framework ..................................................................................................... 25 V. Debt Transparency............................................................................................................... 40 VI. Management Framework for Government Guarantees and On-Lending ........................... 50 Figures 1. Public Debt and Gross Financing Needs, 2019–2023 .......................................................... 14 2. Breakdown of Public Debt by Instruments .......................................................................... 14 3. Outstanding Government Guaranteed Debt ......................................................................... 15 4. Currency Composition of Guaranteed Debt ......................................................................... 15 5. Break