Macro

The Same Loan Is Cheap for One Borrower and Ruinous for the Next

Emerging market governments that borrow in foreign currency face a risk their own central bank cannot address. A currency fall multiplies the debt without anyone borrowing more.

↩ Looking BackPart of the 2020 to 2026 retrospective, written in July 2026. The date below marks the 2025 events this piece revisits, not when it was published, so it draws on everything known through mid 2026.
Nathan Xiang·November 12, 2025

The Distinction That Determines Everything

A government borrowing in its own currency faces no risk of being unable to pay nominally, because it can create the currency. The risk it faces is inflation and depreciation, which is real and different from default.

A government borrowing in a foreign currency cannot do this. It must obtain that currency through exports, foreign investment, or reserves. If it cannot, it defaults, regardless of how sound its domestic finances look.

Foreign currency debt converts a monetary problem into a solvency problem. That is the whole difference.

Why the Risk Compounds

The dangerous feature is that the burden rises precisely when capacity to pay falls.

Suppose a country currency falls thirty percent. Foreign currency debt is unchanged in dollars and has risen by roughly forty three percent in local currency terms. Tax revenue is collected in local currency. The debt to revenue ratio deteriorates sharply without a single additional loan.

EventEffect on foreign currency debt
Currency depreciatesLocal cost rises immediately
Commodity prices fallExport earnings fall, currency weakens
Global rates riseRefinancing costs more, capital leaves
Domestic recessionRevenue falls as burden rises

These arrive together rather than separately, which is why these crises appear suddenly. A country can look sustainable and become insolvent within months without any change in its own policy.

Why Countries Borrow This Way Anyway

The obvious question is why not simply borrow domestically. The answer is that the option frequently does not exist on acceptable terms.

This difficulty, historically called original sin, is that some countries cannot borrow abroad in their own currency because foreign investors will not accept the currency risk, and their domestic markets are too shallow to absorb the required borrowing.

Foreign currency debt also carries lower nominal interest rates, which is genuinely attractive to a finance ministry facing budget pressure. The lower rate is compensation for the currency risk being transferred to the borrower, and that trade looks favourable right up until the currency moves.

How the Situation Improved

Many emerging economies have reduced this exposure substantially by developing domestic bond markets, accumulating reserves as a buffer, moving to floating exchange rates that adjust gradually rather than breaking, and establishing credible inflation targeting to make local currency debt acceptable to investors.

These are real achievements and they took decades. The countries that made them experienced recent global rate rises with far less distress than similar episodes historically caused.

Where the Exposure Moved

The remaining vulnerability has shifted toward corporate borrowers. Companies in emerging economies borrowing in dollars while earning revenue locally have the same mismatch, and it is harder to observe in aggregate.

When such firms fail after a depreciation, the damage reaches domestic banks that lent to them and the government that may feel compelled to intervene. The exposure was reduced on the sovereign balance sheet and not removed from the economy.

What to Look For

The useful indicators are the share of debt denominated in foreign currency, the maturity profile, reserves relative to short term external obligations, and whether the borrower earns foreign currency. A government or company with foreign currency debt and foreign currency revenue is naturally hedged. One without is exposed to a variable it does not control.

The Bottom Line

Borrowing in foreign currency removes the ability to inflate away debt and makes the burden rise exactly when the economy weakens. Many sovereigns have reduced this exposure by building domestic markets and reserves, which is why recent global tightening was absorbed better than in past cycles. The mismatch has largely moved to corporate balance sheets, where it is less visible and no less dangerous.

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