Alves, Miguel; De Clerck, Sagé; Gamboa-Arbelaez, Juliana - 2020
narrower picture for further 37 countries and territories. Comprehensive PSBSs bring together all the accumulated assets and … liabilities that governments control, including public corporations, natural resources, and pension liabilities. They therefore … allow better balance sheet management, thereby potentially increasing return on assets, reducing risks and the costs of …