නිදහස් හා විවෘත ප්රවේශය
Sri Lanka has reclassified 2.2 billion US dollars of international sovereign bonds held by local entities like banks as domestic debt, while a collapse in secondary market prices of bonds also reduced external debt due to accounting treatment, official data show. Sri Lanka’s external debt also fell in 2020 based on standard accounting treatment of ISBs by their secondary market value, though a face value liability remains.
https://economynext.com/sri-lanka-reclassifies-some-sovereign-bonds-as-domestic-debt-81592/