The income range of the special account for foreign debt is the foreign debt income and deposit interest that have been signed and registered according to the regulations, and the repayment funds allocated within 5 working days before the repayment of foreign debt; The scope of expenditure is external payment under current account, as well as settlement of foreign exchange and capital account payment according to regulations.

Unless otherwise specified, the debt funds borrowed by non-bank debtors in cash must be deposited in the special account for foreign debts.

Foreign debt refers to a country's debt to foreign countries. According to the definition of the International Monetary Fund and the World Bank, foreign debt is "including all liabilities that are obligated to repay non-local residents in foreign currency or local currency". The net foreign debt is equal to the total foreign debt of a country MINUS all the claims of residents to non-residents (that is, overseas assets).