The 2013 External Debt Statistics: Guide for Compilers and Users, which was published in 2014, is an update of the 2003 External Debt Statistics: Guide for Compilers and Users. The Guide provides a conceptual framework for compiling external debt statistics. The framework is derived from the System of National Accounts 2008 (2008 SNA) and the IMF's sixth edition of the Balance of Payments and International Investment Position Manual, sixth edition (BPM6). This approach facilitates consistency and comparability among external debt statistics and other macroeconomic statistics, such as balance of payments, the international investment position (lIP), and national accounts. Under this conceptual framework, external debt includes all liabilities as defined in the 2008 SNA (excluding equity liabilities and investment fund shares, and financial derivatives and employee stock options [ESOs]) that are owed to nonresidents, and the total amount of such liabilities is presented as the gross external debt position.