The methodology used since 2001 to calculate the Central Government Net debt, which is quarterly reported in the Report on Public Debt Statistics, is the Gross Debt minus the Financial Assets, both of the Central Government.

1. The Gross Debt is informed and registered by the Treasury (for more details, please read the question above).
2. The Financial Assets are provided by the General Comptroller of the Republic, which registration system is nurtured by different departments registered in the Financial Management Integrated System of the State (SIGFE, in Spanish).

 Thus, it includes Public Treasury investments and other asset lines from departments of the Central Government:

• Public Treasury:

o   Sovereign Wealth Funds (FEES and FRP).

o   Other assets of the Public Treasury (OATP, in Spanish, and correspond to seasonal cash surpluses of the Public Treasury).

o   The Fund for Education (FpE, in spanish, created by the Law Nº20,630).

o   The Fund for Diagnosis and Expensive Treatments (TAC, in Spanish, created by the Law Nº20,850).

o   The Fund for Regional Support (FAR, in Spanish, created by the Law Nº 20,378).

•  Other Investments:

o   Current accounts, from resources of different Central Government departments, which are pending to being executed or expended. In the case of current accounts and available resources, the names of each item included in the spreadsheet provided by the Comptroller are: Banco Estado, Caja and Bancos del Sistema financiero.

o   Equity and capital participation, which correspond to the historic capitalization of the Fisco in public enterprises, inflation adjusted. For instance, the capital transfers to Codelco are registered in this item.

o   Short-term investments in several Central Government departments, different from Public Treasury, in which is included the state-backed credits to finance higher education that the State have had to buy.

o   Loans of a different nature, which usually represent a relatively smaller amount (social assistance, mortgages, pledges, etc.).

 To calculate the Net Financial Position, which is reported quarterly in the Public Finance Report of the Budget Office, only the investments of the Public Treasury must be considered and the Gross Central Government debt must be subtracted.