The DMU compiles Central Government's statistics to monitor debt portfolio indicators and support the design and execution of debt management strategies. Debt figures include all loans and financial market securities contracted/issued by the Central Government in domestic and foreign currency, in both local and international markets, and held or disbursed by private, multilateral, and/or other domestic or foreign public sector entities. Debt figures include Central Government securities held by the public Social Security Trust Fund, and exclude non-market Central Government securities issued to capitalize the Central Bank in previous years.
On the other hand, financial assets include funds, in local and foreign currency, held by the National Treasury in the Central Bank and in Banco de la República Oriental del Uruguay (BROU), including the credit balances of units considered in the National Budget. It also includes financial assets held by the Central Government as a result of loan disbursements contracted by the Republic on behalf of other public sector entities (but through an agreement between both parties, does not service repayment), as well as total assets in institutional units of the Central Government (as is the case of the SiGa Emergency Trust Fund).