Chile: Report on Observance of Standards and Codes—Fiscal Transparency Module: Update

August 1, 2005

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Chile: Report on Observance of Standards and Codes—Fiscal Transparency Module: Update, (USA: International Monetary Fund, 2005) accessed November 21, 2024

Summary

This paper presents an update to the Report on the Observance of Standards and Codes on Fiscal Transparency for Chile. Chile has completed the first stage of the migration of its fiscal statistics to the IMF’s Government Finance Statistics Manual (GFSM 2001). A main result of this migration is the production of the operating statement, corresponding to flow transactions, for the central government, the general government, and the consolidated public enterprises. However, the treatment of interest payments on inflation-indexed bonds and on debt owed to the central bank differs from that in GFSM 2001.

Subject: Contingent liabilities, Copper, Fiscal transparency, Government finance statistics, PFM legal and regulatory frameworks

Keywords: CR, Expenditure commitment, GFSM 2001, Government, Government Finance Statistics Manual, ISCR, ROSC, State copper company, Tax expenditures estimate, Transaction, Treasury balance

Publication Details

Pages:

5
Volume:

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DOI:

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Issue:

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Series:

Country Report No. 2005/262
Stock No:

1CHLEA2005002
ISBN:

9781451807639
ISSN:

1934-7685

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