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حسابداری و مالی::
شرکتهای عمومی سپردهگذار
The loans may be denominated in foreign currency, and central government or public corporation as the ultimate bor rower, not the public deposittaking corporation as the immediate borrower, assumes the exchange risk.
There is potential for double counting if the government and the public deposittaking corporation report the foreign currency loan as an external public sector debt liability.
If the public deposittaking corporation borrows exter nally, it is this corporation-not the government-that has the external debt liability.
The government has a domestic debt liability in the form of a loan toward the public deposittaking corporation.11
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