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International Monetary Fund. Fiscal Affairs Dept.
This report evaluates Honduras’s fiscal transparency practices in relation to the IMF Fiscal Transparency Code (FTC). Honduras’s score is similar to those of other Latin American countries and emerging market economies that have undergone the evaluation. In relation to the fiscal transparency principles, Honduran practices are considered basic in 15 areas; good in seven areas; and advanced in six areas. Fiscal transparency practices in the area of fiscal forecasting and budgeting are the strongest, while the fiscal risk analysis and management practices are the weakest. Finally, Honduras’s current fiscal transparency practices fall short of the FTC principles in eight areas.
International Monetary Fund. Fiscal Affairs Dept.

. Recommendations of the Fiscal Transparency Evaluation: Action Plan II. Summary of Nonfinancial Assets III. Financial Soundness Indicators of Commercial Banks in Honduras and Summary of Banking System Indicators for Central America, the Dominican Republic, and Panama IV. BANADESA Financial Statements (2016–17) Acronyms AWP Plan operativo anual (Annual work plan) BAH N PRO VI Banco Hondureño para la Producción y la Vivienda (Honduran Bank for Production and Housing) BANADESA Banco Nacional de Desarrollo Agrícola (National Agricultural

International Monetary Fund. Fiscal Affairs Dept.

10.0% of IAC, except for El Salvador, which requires 12.0%, and Panama, 8.0%. Annex IV. BANADESA Financial Statements, 2016–17 BANCO NACIONAL DE DESARROLLO AGRICOLA (BANADESA) CONDENSED STATEMENT OF FINANCIAL POSITION ACCOUNT Dec-15 Dec-17 Dec-17 ASSETS CASH 278,553,464.23 537,712,861.27 752,061,102.69 Cash 87,076,943.69 161,484,370.80 125,395,844.80 Central Bank 79,809,058.85 201,349,636.33 163,253,718.72 Domestic Currency 78