Contents -- Foreword -- Acknowledgments -- Government at Risk: Contingent Liabilities and Fiscal Risks -- Learning to Deal with Fiscal Risks in Government Portfolio -- Dealing with Government Fiscal Risk: An Overview -- Accounting and Financial Accountability to Capture Risk -- Budgeting for Fiscal Risk -- Institutional and Analytical Framework for Measuring and Managing Government Contingent Liabilities -- Analytical Techniques Applicable to Government Management of Fiscal Risk -- Fiscal Sustainability and a Contingency Trust Fund -- A Framework for Assessing Fiscal Vulnerability -- Evaluating Government Net Worth in Colombia and Républica Bolivariana de Venezuela -- The Challenges of Fiscal Risks in Transition: Czech Republic, Hungary, and Bulgaria -- Analyzing Government Fiscal Risk Exposure in China -- Dealing with Contingent Liabilities in Indonesia and Thailand -- Dealing with Contingent Liabilities in Colombia -- Dealing with Specific Sources of Government Fiscal Risk -- Pension Guarantees: A Methodology for Assessing Fiscal Risk -- Measuring and Managing Government Contingent Liabilities in the Banking Sector -- Government Insurance Programs: Risks and Risk Management -- Contingent Liabilities of the Central Bank: Analyzing a Possible Fiscal Risk for Government -- Contingent Liabilities in Infrastructure: Lessons from the East Asian Financial Crisis -- Monitoring Fiscal Risks of Subnational Governments: Selected Country Experiences -- Guarantees as Options: An Evaluation of Foreign Debt Restructuring Agreements -- The Fiscal Risk of Floods: Lessons of Argentina -- Toward a Code of Good Practice on Managing Fiscal Risk.