The Loans to Ireland Act 2010 provided Parliamentary authorisation for a bilateral loan of £3.2 billion to Ireland. Under section 2 of this Act, HM Treasury provides a report to Parliament on the UK’s bilateral loan to Ireland as soon as practicable after 31 March and 30 September each year. The UK also provides lending to overseas buyers to support UK exporters through UK Export Finance, details of which are reported in their annual report. The UK also has a limited portfolio of loans to developing countries made in the past through the Department for International Development, and the balances are reported in DFID’s annual report. The UK engages in discussions on debt internationally and has agreed to principles on debt sustainability in the G20. This includes work to improve transparency sovereign debt data.