This document, written by Matthias Goldmann, Senior Research Fellow of the Max Planck Institute for Comparative Public Law and International Law (Heidelberg, Germany), analyzes whether and to what extent there is a homogeneous understanding among fifteen selected jurisdictions of principles relating to responsible sovereign lending and borrowing across different jurisdictions.
The conclusion is that while most of the Principles can be already regarded as general principles of law, the rest can be categorized as guiding, emerging or structural principles. This document can be downloaded here.