Towards a better SDDS

A necessary condition for transparency in central banking is a uniform accountancy standard for the presentation of on- and off-balance sheet information. At present, there is no such standard for central banks. This shortcoming explains, in part, why the state of central bank finances remains obscure1.

The SDDS emerges

The International Monetary Fund's Special Data Dissemination Standard (SDDS), with 53 IMF member subscribers, has emerged as an interim standard for central bank reporting. The

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