ISSN 1725-9819

Statistical books

Government finance statistics

Summary tables 2/2009
Data 1996-2008

2009 edition

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Luxembourg: Office for Official Publications of the European Communities, 2009
ISSN 1725-9819
Cat. No. KS-EK-09-002-EN-N
Theme: Economy and finance
Collection: Statistical books
European Communities, 2009

GFS Summary Tables

Table of Contents
1

Introduction

GFS Summary Tables - Explanatory Notes

GFS Summary Tables - Data

GFS Summary Tables - Metadata

35

GFS Summary Tables

Introduction

Introduction
Government finance statistics (GFS) data show the economic activities of government in a
harmonized and comparable way. They differ noticeably from the budget presentations or public
accounting presentations that are nationally specific and not harmonized between countries. GFS
data include both the financial (borrowing and lending) and non-financial (income and
expenditure) activities of government.
Eurostat collects the data from Member States, Iceland and Norway through the ESA95
transmission programme and also in the context of the Excessive Deficit Procedure. The data are
based on national accounts concepts (the European System of National Accounts ESA95), and
therefore "government" in this context does not include trading businesses owned by
government. Eurostat publishes these data in Eurostat's public database.
This publication presents an overview of GFS data for each Member State, the EU27 and the
Eurozone16, Iceland and Norway in an integrated manner. The data include: government
revenue, expenditure, deficit, transactions in assets, transactions in liabilities, other economic
flows, and balance sheets. This presentation is similar to that of business accounting where the
profit and loss accounts and the balance sheet are presented together, in a linked manner. One of
the major advantages of this presentation is that it is possible to see the links between datasets in
a "complete picture". For example, if government expenditure exceeds revenue the financial
accounts will show how the deficit is being financed through borrowing or running down
financial assets such as bank accounts.
Given that the data presented are based on national accounts concepts, there should be full
consistency between them, but in practice, due to differences in source data and in the timing of
data compilation, there are discrepancies which are presented in separate lines within the tables.
The sources for each line of the integrated presentation are described in the annex to the
presentation. Users can therefore download data from these areas with, in some cases, greater
detail than are presented in this publication. Users will also find comprehensive metadata on the
data in Eurostat's public database.
This publication will be updated twice per year, to coincide with the publication by Eurostat of
data relating to the Excessive Deficit Procedure. As such it is a "snapshot" of the position at that
time, and data may be revised subsequently by countries and be published in Eurostat's public
database.
Further information on government finance statistics is available in the dedicated section
Government Finance on Eurostat's website http://ec.europa.eu/eurostat .
Contact:
Alessandro Lupi
EUROSTAT, Unit C5 Validation of public accounts
European Commission
L 2920 Luxembourg
E-mail: alessandro.lupi@ec.europa.eu

Data extracted: 05 November 2009

Government Finance Statistics - Summary pages explanatory notes

General notes valid for all countries
Data extracted the 05/11/09
: Not available
- Not applicable
For items 21-23 and 56-70, the data reflect the most recent reporting by Member States to Eurostat. Thus, for years 2005-2008, they reflect the data as officially
notified during the April 2009 EDP notification round. However, for years prior 2005, the data may deviate from those first officially notified to Eurostat (e.g. the
year 1997 was first notified to the EU Commission in March 1998) but also from those as last officially notified (e.g. the year 1997 was last notified to the EU
Commission in September 2001). These deviations may occur due to differences in concepts (e.g. reflecting changes in ESA, or Eurostat decisions),
compilation methods, sources data, or other differences in data vintages.
Items 37,40..42,55: Not yet requested by the ESA1995 transmission programme and not transmitted by Member States
Notes for individual countries
EU27
Items 25 to 54 based on quarterly data (ESA Table 27)
EUROZONE16
Items 25 to 54 based on quarterly data (ESA Table 27)
Belgium
Items 25 to 54 based on quarterly data (ESA Table 27) for 1999 to 2008 and on annual data before (ESA Tables 6 and 7)
Bulgaria
Items 25 to 54 based on quarterly data (ESA Table 27) for 1999 to 2008 and on annual data before (ESA Tables 6 and 7)
Czech Republic
Items 25 to 54 based on quarterly data (ESA Table 27) for 1999 to 2008 and on annual data before (ESA Tables 6 and 7)
Denmark
In the case of Denmark, Item 22: a difference arises mainly because ESA tables 2, 6/7 and 27 reported by Denmark do not treat receipts from the sale of UMTS
licences, nor infrastructure investments, nor debt guaranteed by government relating to urban renewal, in the same way as the EDP notification tables.
Items 25 to 54 based on annual data (ESA Tables 6 and 7)
Germany
In the case of Germany, Item 17 for 1995 reflects the capital transfer recorded for the liquidation of the Treuhandanstalt, the restructuring agency for the exDDR
In the case of Germany, Item 18 for 2000 reflects the recording of the proceeds of the UMTS mobile phone licences as a disposal of a nonfinancial asset
In the case of Germany, Item 24: a difference in 2006 occurred because of non-finalised data sources for quarterly data (ESA Table 27) related to the second
quarter for item 31. This issue is going to be solved with the forthcoming transmission of ESA Table 27 in December 2009.
Items 25 to 54 based on quarterly data (ESA Table 27) for 1999 to 2008 and on annual data before (ESA Tables 6 and 7)
Estonia
Items 25 to 54 based on quarterly data (ESA Table 27) for 1999 to 2008 and on annual data before (ESA Tables 6 and 7)
ire - Ireland
Items 25 to 54 based on annual data (ESA Tables 6 and 7)
Greece
Items 25 to 54 based on quarterly data (ESA Table 27) for 1999 to 2008 and on annual data before (ESA Tables 6 and 7)
Spain
Items 25 to 54 based on quarterly data (ESA Table 27) for 1999 to 2008 and on annual data before (ESA Tables 6 and 7)
France
Items 25 to 54 based on annual data (ESA Tables 6 and 7)
Italy
Items 25 to 54 based on quarterly data (ESA Table 27) for 1999 to 2008 and on annual data before (ESA Tables 6 and 7)
Cyprus
Items 25 to 54 based on quarterly data (ESA Table 27) for 2000 to 2008 and on annual data before (ESA Tables 6 and 7)
Latvia
Items 25 to 54 based on quarterly data (ESA Table 27) for 1999 to 2008 and on annual data before (ESA Tables 6 and 7)
Lithuania
Items 25 to 54 based on annual data (ESA Tables 6 and 7)
Luxembourg
Items 25 to 54 based on quarterly data (ESA Table 27) for 2006 to 2008 and on annual data before (ESA Tables 6 and 7)
Hungary
In the case of Hungary, item 19: in 1995 privatization of dwellings by local government was carried out.
Items 25 to 54 based on annual data (ESA Tables 6 and 7)
Malta
Items 25 to 54 based on annual data (ESA Tables 6 and 7)
Netherlands
Items 25 to 54 based on annual data (ESA Tables 6 and 7)
Austria
Items 25 to 54 based on quarterly data (ESA Table 27) for 1999 to 2008 and on annual data before (ESA Tables 6 and 7)
Poland
In the case of Poland, item 4: due to a change in method of recording direct taxes (time-adjusted cash method introduced for personal and corporate income
taxes), data for 2005-2008 are not consistent with data prior 2005. The country will provide an update by the end of 2009.
Items 25 to 54 based on quarterly data (ESA Table 27) for 1999 to 2008 and on annual data before (ESA Tables 6 and 7)
Portugal
Items 25 to 54 based on quarterly data (ESA Table 27) for 1999 to 2008 and on annual data before (ESA Tables 6 and 7)
Romania
Items 25 to 54 based on quarterly data (ESA Table 27) for 1999 to 2008 and on annual data before (ESA Tables 6 and 7)
Slovenia
Items 58-62: Change of data source for the EDP table 3 in 2005. Until 2004 data source was the Ministry of Finance and from 2005 onwards financial accounts
data (Bank of Slovenia) are used as a data source of the EDP table 3. To be noted that it is foreseen the change of data source also for the years prior 2005 in
the beginning of 2010.
Items 25 to 54 based on annual data (ESA Tables 6 and 7)
Slovakia
Items 25 to 54 based on annual data (ESA Tables 6 and 7)
Finland
Items 25 to 54 based on quarterly data (ESA Table 27) for 1999 to 2008 and on annual data before (ESA Tables 6 and 7)
Sweden
In the case of Sweden, item 4: data recorded for direct taxes are provisional: treatment of tax credits and allocation of tax revenues between sub-sectors are
being investigated by national authorities.
Items 25 to 54 based on annual data (ESA Tables 6 and 7)
United Kingdom
In the case of the United Kindom, Item 22: the deficit data reported by the United Kingdom are amended by Eurostat to bring them into compliance with
methodological requirements on the accounting treatment on UMTS licences. This amendment to the United Kingdom data has been routinely conducted by
Eurostat in past years, and reflects the fact that the national statistical authorities have continued to notify data without taking into account the Eurostat
decision of 2000 on the classification of UMTS mobile phone licences proceeds. According to this decision, such proceeds must be recorded as deficit
reducing in the year of the allocation of the licences, while the United Kingdom reports such proceeds as accruing during the whole life of the licences.
Items 25 to 54 based on quarterly data (ESA Table 27)
Metadata
Item 22: in principle zero but in practice differences may be observed, mainly arising from Eurostat amendments to reported data, different recording in the
respective tables and rounding
Item 59: in principle, item 59 equals item 26, but in practice differences may be observed, mainly arising from different times of delivery of the data (difference
in vintages)
Items 25 to 54: see individual country sheet footnotes - Source of financial accounts data varies depending on latest data availability. ESA Tables 6 and 7 can
be found in "Financial accounts" under Economy and finance

Government Finance Statistics - Summary page

EU27 (*)

Consolidated general government

in million euro

Table A - Summary table

in % of GDP

2000

2004

2005

2006

2007

2008

2000

2008

4,181,263
2,516,482
1,234,067
1,260,483
21,931
1,283,110
203,397
161,429
16,844
4,161,627
539,796
966,486
334,931
118,794
1,772,143
188,364
102,955
138,159
209,345

4,663,889
2,757,916
1,414,404
1,308,483
35,029
1,468,741
237,926
172,598
26,707
4,969,728
664,634
1,141,433
301,091
125,362
2,108,224
244,132
134,671
250,181
252,827

4,911,836
2,915,535
1,483,315
1,402,425
29,796
1,525,486
252,866
182,643
35,305
5,184,284
703,902
1,192,545
304,959
126,733
2,186,282
264,016
161,012
244,834
248,608

5,240,199
3,151,966
1,582,737
1,540,682
28,547
1,596,624
262,974
201,280
27,355
5,408,561
741,967
1,239,845
311,484
134,167
2,273,257
275,695
148,214
283,931
288,934

5,548,536
3,354,684
1,669,545
1,654,337
30,803
1,671,363
283,249
215,771
23,469
5,648,709
786,001
1,284,886
335,395
142,587
2,361,976
285,636
140,070
312,159
316,297

5,571,867
3,318,263
1,630,266
1,635,383
52,614
1,717,588
285,691
231,803
18,522
5,857,221
805,247
1,312,813
341,199
143,696
2,444,626
298,262
182,418
328,960
332,419

45.4
27.3
13.4
13.7
0.2
13.9
2.2
1.8
0.2
45.2
5.9
10.5
3.6
1.3
19.3
2.0
1.1
1.5
2.3

44.6
26.5
13.0
13.1
0.4
13.7
2.3
1.9
0.1
46.8
6.4
10.5
2.7
1.1
19.6
2.4
1.5
2.6
2.7

Net lending ( + ) / net borrowing (-) in ESA 1995

19,636

-305,839

-272,448

-168,362

-100,173

-285,354

0.2

-2.3

Memo: Adjustment for swaps

Memo: Other adjustments

1,099
35,994

3,845
-1,745

4,236
-1,490

4,078
-1,392

2,172
-1,384

-114
-1,348

<0.1
0.4

<0.1
<0.1

Memo: Government deficit: Net lending ( + ) /

net borrowing (-) under EDP

56,729

-303,739

-269,702

-165,676

-99,385

-286,815

0.6

-2.3

Government revenue and expenditure

1=2+6+7+8+9
2=3+4+5
3
4
5
6
7
8
9
10=11+..+18
11
12
13
14
15
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
Other current expenditure
Capital transfers payable
Capital investments
of which, Gross fixed capital formation

Government deficit
20=1-10
21
22
23=20+21+22

Government financing
24=20-25
25=26-32
26=27+..+31
27
28
29
30
31
32=33+..+36
33
34
35
36

Statistical discrepancy
(nonfinancial - financial accounts)

8,340

-4,352

-1,754

-597

-451

-6,673

<0.1

<0.1

11,296
102,752
77,642
20,422
12,236
-15,355
7,806
91,456
3,466
60,721
-26,828
54,097

-301,487
31,058
21,141
11,891
1,501
-13,128
9,653
332,545
22,902
303,899
18,957
-13,213

-270,694
76,623
30,247
17,960
10,817
-6,811
24,409
347,316
29,080
275,068
21,517
21,652

-167,766
71,168
54,330
24,029
-5,245
-24,755
22,810
238,934
16,452
162,091
15,755
44,637

-99,722
93,859
46,813
22,659
2,536
1,618
20,233
193,581
3,244
166,447
-4,524
28,414

-278,681
410,060
144,758
66,891
79,579
81,882
36,949
688,741
33,687
575,786
56,468
22,799

0.1
1.1
0.8
0.2
0.1
-0.2
<0.1
1.0
<0.1
0.7
-0.3
0.6

-2.2
3.3
1.2
0.5
0.6
0.7
0.3
5.5
0.3
4.6
0.5
0.2

5,170

161,961

204,827

171,305

136,291

-354,245

<0.1

-2.8

186,702

127,391

68,855

-147,886

-186,706

-102,778

2.0

-0.8

:
:
2,577,289
507,030
145,181
348,898
1,078,354
497,825
6,292,539
370,559
4,580,076
1,025,288
316,616
-3,715,250
:

:
:
2,787,651
475,292
155,016
353,808
1,224,207
579,328
7,352,246
375,004
5,596,677
1,074,802
305,763
-4,564,595
:

:
:
3,069,101
508,799
176,399
364,071
1,426,528
593,303
7,768,417
407,183
5,935,077
1,099,403
326,755
-4,699,316
:

:
:
3,311,574
561,561
204,219
362,185
1,575,400
608,209
7,859,465
426,912
5,946,666
1,116,366
369,522
-4,547,892
:

:
:
3,541,723
615,849
226,318
353,221
1,725,751
620,584
7,866,340
417,373
5,951,744
1,106,013
391,209
-4,324,616
:

:
:
3,597,538
726,664
293,462
414,435
1,533,739
629,236
8,452,303
415,115
6,502,553
1,146,587
388,048
-4,854,765
:

:
:
28.0
5.5
1.6
3.8
11.7
5.4
68.4
4.0
49.8
11.1
3.4
-40.4
:

:
:
28.8
5.8
2.3
3.3
12.3
5.0
67.6
3.3
52.0
9.2
3.1
-38.8
:

Net financial transactions

Net acquisition of financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities

Other economic flows in government assets and liabilities

37=42(t)-42(t-1)-18+72

Other changes in non-financial assets

38=43(t)-43(t-1)-26

Other changes in financial assets

39=49(t)-49(t-1)-32

Other changes in liabilities

40=37+38-39
= 55(t)-55(t-1)-73

Changes in net worth due to other changes in

assets/liabilities

Government balance sheet

41=42+43
42
43=44+..+48
44
45
46
47
48
49=50+..+53
50
51
52
53
54=43-49
55=41-49

Total assets
Non-financial assets
Financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities
Financial assets net of liabilities
Net worth

Table B - Government debt and link with the deficit

Government deficit (Net lending ( + ) / net
borrowing (-) under EDP)

56,729

-303,739

-269,702

-165,676

-99,385

-286,815

0.6

-2.3

57=63(t)-63(t-1)

Change in Government Debt

48,756

350,117

320,084

198,289

162,573

703,822

0.5

5.6

58 = 56+57 = 59+..+62

Stock flow adjustment (SFA)

46,378

50,382

32,613

63,189

417,007

3.3

80,399
-22,247

81,065
-45,519

95,779
-23,791

410,728
-11,765

3.3
<0.1

56=23

59
60

Net acquisition of financial assets

Incurrence in liabilities not in the Government debt

61

Valuation effects and other changes in volume in

Government debt

-2,601

3,729

-8,572

19,149

0.2

62

Statistical discrepancies

-5,143

-6,687

-227

-1,106

<0.1

63=64+65+66
64
65=66+67
66
67
68=69+70
69
70

Government debt (nominal value)

. Currency and deposits
. Securities other than shares
.. short term
.. long term
. Loans
.. short term
.. long term

5,694,222
:
4,352,320
:
:
1,020,970
:
:

6,595,811
296,022
5,225,542
485,580
4,739,961
1,074,246
143,450
930,797

6,937,297
331,061
5,508,721
471,293
5,037,443
1,097,501
153,578
943,937

7,163,806
354,557
5,694,332
435,708
5,258,637
1,114,918
157,550
957,353

7,252,930
341,844
5,807,149
447,788
5,359,362
1,103,937
170,488
933,448

7,690,881
344,439
6,202,377
703,177
5,499,201
1,144,066
180,940
963,113

61.9
:
47.3
:
:
11.1
:
:

61.5
2.8
49.6
5.6
44.0
9.2
1.4
7.7

1,819,401
159,517

2,195,405
185,736

2,299,812
195,431

2,414,314
206,237

2,518,120
218,238

2,598,553
227,307

19.8
1.7

20.8
1.8

<0.1

-1.5

Table C - Memorandum items

71
72
73=20+18-72
74

Government consumption
Consumption of fixed capital
Changes in net worth due to savings and capital
transfers
GDP

-1,722

-241,394

-223,045

-90,668

-6,253

-183,701

9,201,599

10,606,787

11,061,969

11,683,430

12,362,471

12,503,134

(*) essential information by country on separate page

Government Finance Statistics - Summary page

EUROZONE16 (*)

Consolidated general government

in million euro

Table A - Summary table

in % of GDP

2000

2004

2005

2006

2007

2008

2000

2008

3,133,212
1,774,971
900,623
856,887
17,461
1,071,803
150,017
121,266
15,154
3,137,050
323,908
704,276
264,568
98,914
1,426,524
132,649
86,376
99,835
169,202

3,501,279
1,958,750
1,039,924
888,942
29,884
1,220,765
167,306
131,167
23,290
3,733,490
391,492
816,985
244,404
101,418
1,706,080
169,760
111,249
192,101
192,529

3,650,246
2,052,333
1,088,446
939,477
24,410
1,256,264
176,359
136,499
28,792
3,858,016
411,189
845,985
243,531
100,253
1,762,712
180,676
113,170
200,501
201,796

3,878,007
2,213,437
1,157,990
1,032,906
22,540
1,309,786
181,651
152,397
20,736
3,991,519
425,784
872,438
248,669
104,007
1,829,060
186,784
115,843
208,934
211,737

4,088,570
2,357,717
1,214,259
1,119,171
24,288
1,362,153
191,273
161,214
16,212
4,142,697
447,734
900,235
266,154
111,068
1,889,805
191,397
105,969
230,336
230,300

4,154,474
2,354,303
1,197,936
1,132,536
23,831
1,417,475
196,279
174,834
11,584
4,337,465
474,158
938,731
275,089
113,465
1,975,500
207,201
117,481
235,839
235,688

46.2
26.2
13.3
12.6
0.3
15.8
2.2
1.8
0.2
46.3
4.8
10.4
3.9
1.5
21.0
2.0
1.3
1.5
2.5

44.8
25.4
12.9
12.2
0.3
15.3
2.1
1.9
0.1
46.8
5.1
10.1
3.0
1.2
21.3
2.2
1.3
2.5
2.5

Net lending ( + ) / net borrowing (-) in ESA 1995

-3,837

-232,211

-207,770

-113,512

-54,128

-182,991

<0.1

-2.0

Memo: Adjustment for swaps

Memo: Other adjustments

1,198
1

2,513
15

3,321
-1

2,752
1

1,631
0

732
0

<0.1
<0.1

<0.1
<0.1

-2,639

-229,682

-204,449

-110,759

-52,496

-182,258

<0.1

-2.0

Government revenue and expenditure

1=2+6+7+8+9
2=3+4+5
3
4
5
6
7
8
9
10=11+..+18
11
12
13
14
15
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
Other current expenditure
Capital transfers payable
Capital investments
of which, Gross fixed capital formation

Government deficit
20=1-10
21
22
23=20+21+22

Memo: Government deficit: Net lending ( + ) /

net borrowing (-) under EDP

Government financing
24=20-25
25=26-32
26=27+..+31
27
28
29
30
31
32=33+..+36
33
34
35
36

Statistical discrepancy
(nonfinancial - financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities

4,114

-2,230

-551

-3,726

6,449

-4,426

<0.1

<0.1

-7,951
74,145
46,960
11,259
9,571
760
5,596
82,096
2,299
99,828
-27,070
7,038

-229,982
17,516
12,719
6,000
-3,471
-1,602
3,870
247,498
18,789
228,576
7,438
-7,305

-207,219
61,150
27,212
10,299
4,529
7,697
11,413
268,369
19,814
210,108
20,802
17,645

-109,785
39,792
28,445
21,232
-12,100
-14,742
16,957
149,577
10,355
97,439
16,496
25,287

-60,576
61,515
20,506
21,364
1,617
1,443
16,586
122,091
-8,910
114,212
-6,065
22,854

-178,565
303,444
70,125
71,645
79,951
72,726
8,997
482,009
8,235
435,607
36,745
1,423

-0.1
1.1
0.7
0.2
0.1
<0.1
<0.1
1.2
<0.1
1.5
-0.4
0.1

-1.9
3.3
0.8
0.8
0.9
0.8
<0.1
5.2
<0.1
4.7
0.4
<0.1

Other economic flows in government assets and liabilities

Other changes in non-financial assets

38=43(t)-43(t-1)-26

Other changes in financial assets

94,871

144,446

117,105

138,376

-150,420

-1.6

39=49(t)-49(t-1)-32

Other changes in liabilities

82,563

27,374

-148,352

-103,635

134,063

1.4

Changes in net worth due to other changes in

assets/liabilities

:
:
1,890,379
414,158
67,659
264,269
772,336
371,956
5,117,764
238,587
3,764,856
893,385
220,935
-3,227,385
:

:
:
2,002,384
393,706
90,965
258,034
842,099
417,581
6,051,717
250,548
4,648,442
940,077
212,649
-4,049,332
:

:
:
2,207,980
420,191
104,552
261,790
990,389
431,058
6,347,460
270,250
4,884,155
962,010
231,044
-4,139,480
:

:
:
2,364,877
446,974
124,605
249,165
1,108,184
435,949
6,348,685
281,194
4,838,128
977,785
251,579
-3,983,809
:

:
:
2,564,767
472,609
146,706
249,131
1,247,378
448,943
6,367,141
272,269
4,852,148
970,373
272,350
-3,802,374
:

:
:
2,717,791
542,381
216,920
330,188
1,171,507
456,795
6,983,214
280,513
5,420,675
1,007,460
274,566
-4,265,423
:

:
:
27.9
6.1
1.0
3.9
11.4
5.5
75.5
3.5
55.5
13.2
3.3
-47.6
:

:
:
29.3
5.9
2.3
3.6
12.6
4.9
75.4
3.0
58.5
10.9
3.0
-46.0
:

37=42(t)-42(t-1)-18+72

40=37+38-39
= 55(t)-55(t-1)-73

Government balance sheet

41=42+43
42
43=44+..+48
44
45
46
47
48
49=50+..+53
50
51
52
53
54=43-49
55=41-49

Total assets
Non-financial assets
Financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities
Financial assets net of liabilities
Net worth

Table B - Government debt and link with the deficit

Government deficit (Net lending ( + ) / net
borrowing (-) under EDP)

-2,639

-229,682

-204,449

-110,759

-52,496

-182,258

<0.1

-2.0

57=63(t)-63(t-1)

Change in Government Debt

75,494

245,807

249,023

129,337

97,524

480,987

1.1

5.2

58 = 56+57 = 59+..+62

Stock flow adjustment (SFA)

72,855

16,124

44,574

18,578

45,028

298,729

1.1

64,642
-18,221

46,080
-28,905

70,281
-25,120

303,729
-13,641

56=23

59
60

Net acquisition of financial assets

Incurrence in liabilities not in the Government debt

61

Valuation effects and other changes in volume in

Government debt

62

Statistical discrepancies

63=64+65+66
64
65=66+67
66
67
68=69+70
69
70

Government debt (nominal value)

. Currency and deposits
. Securities other than shares
.. short term
.. long term
. Loans
.. short term
.. long term

3.2
3.3
-0.1

1,289

9,381

2,070

13,563

0.1

-3,137

-7,977

-2,204

-4,922

<0.1

4,694,169
:
3,611,940
:
:
893,369
:
:

5,460,905
171,540
4,347,460
389,819
3,957,638
941,905
88,194
853,712

5,710,414
194,159
4,553,360
382,324
4,171,037
962,893
92,896
869,998

5,841,004
208,790
4,654,186
352,372
4,301,814
978,028
96,681
881,345

5,938,792
196,452
4,772,368
380,886
4,391,483
969,971
112,452
857,519

6,421,658
209,791
5,202,870
623,181
4,579,690
1,008,998
127,600
881,398

69.2
:
53.3
:
:
13.2
:
:

69.3
2.3
56.2
6.7
49.4
10.9
1.4
9.5

1,338,920
124,964

1,601,118
145,972

1,664,317
152,787

1,733,205
160,908

1,803,736
169,968

1,893,729
178,683

19.7
1.8

20.4
1.9

-0.4

-1.4

Table C - Memorandum items

71
72
73=20+18-72
74

Government consumption
Consumption of fixed capital
Changes in net worth due to savings and capital
transfers
GDP

-28,967

-186,082

-160,056

-65,486

6,240

-125,835

6,779,422

7,854,358

8,145,964

8,554,969

9,002,114

9,265,371

(*) essential information by country on separate page

Government Finance Statistics - Summary page

Belgium (*)

Consolidated general government

in million national currency

Table A - Summary table

in % of GDP

1996

2000

2005

2006

2007

2008

1996

2000

2008

102,478
61,700
26,394
34,476
830
34,616
2,773
3,237
151
110,967
6,969
25,228
17,884
2,736
47,866
4,207
2,601
3,476
3,700

123,746
76,659
32,515
42,969
1,175
40,286
3,307
3,338
157
123,943
8,270
29,039
16,709
3,073
53,896
4,925
3,090
4,942
4,934

149,464
92,457
39,330
51,254
1,873
47,802
4,968
3,356
881
158,100
11,030
36,422
13,083
4,809
69,279
7,306
10,760
5,411
5,461

155,108
96,372
41,648
52,570
2,153
49,782
5,359
3,334
262
154,516
11,557
37,859
12,753
5,434
71,218
7,558
3,491
4,647
5,051

161,289
99,495
42,680
54,599
2,216
52,644
5,545
3,444
160
162,100
11,979
39,336
12,979
6,399
74,797
7,186
4,003
5,422
5,384

168,198
102,689
43,261
57,058
2,370
55,605
5,768
3,975
160
172,426
12,692
41,552
13,171
7,131
80,249
8,008
3,873
5,752
5,717

48.5
29.2
12.5
16.3
0.4
16.4
1.3
1.5
<0.1
52.5
3.3
11.9
8.5
1.3
22.6
2.0
1.2
1.6
1.8

49.1
30.4
12.9
17.0
0.5
16.0
1.3
1.3
<0.1
49.1
3.3
11.5
6.6
1.2
21.4
2.0
1.2
2.0
2.0

48.8
29.8
12.6
16.6
0.7
16.1
1.7
1.2
<0.1
50.0
3.7
12.1
3.8
2.1
23.3
2.3
1.1
1.7
1.7

-8,489

-197

-8,636

592

-811

-4,229

-4.0

<0.1

-1.2

75
1

105
0

403
0

223
0

150
0

168
0

<0.1
<0.1

<0.1
<0.1

<0.1
<0.1

-8,413

-91

-8,233

814

-661

-4,061

-4.0

<0.1

-1.2

Government revenue and expenditure

1=2+6+7+8+9
2=3+4+5
3
4
5
6
7
8
9
10=11+..+18
11
12
13
14
15
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
Other current expenditure
Capital transfers payable
Capital investments
of which, Gross fixed capital formation

Government deficit
20=1-10
21
22
23=20+21+22

Net lending ( + ) / net borrowing (-) in ESA 1995

Memo: Adjustment for swaps
Memo: Other adjustments
Memo: Government deficit: Net lending ( + ) /
net borrowing (-) under EDP

Government financing
24=20-25
25=26-32
26=27+..+31
27
28
29
30
31
32=33+..+36
33
34
35
36

Statistical discrepancy
(nonfinancial - financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities

288

1,123

-322

328

-58

-60

0.1

0.4

<0.1

-8,777
-7,795
-621
-139
-160
-7,075
199
982
22
6,577
-6,949
1,332

-1,320
-391
579
-24
-317
-523
-106
929
1,746
-1,463
646

-8,314
-1,516
266
-864
-277
-348
-293
6,798
109
3,875
3,123
-309

264
1,265
-209
-252
-178
211
1,693
1,001
116
841
216
-172

-753
1,876
1,069
-138
-95
992
48
2,629
107
1,843
-659
1,338

-4,169
22,155
6,425
3,358
-33
12,385
20
26,324
60
25,678
1,463
-877

-4.2
-3.7
-0.3
<0.1
<0.1
-3.3
<0.1
0.5
<0.1
3.1
-3.3
0.6

-0.5
-0.2
0.2
<0.1
-0.1
-0.2
<0.1
0.4
0.7
-0.6
0.3

-1.2
6.4
1.9
1.0
<0.1
3.6
<0.1
7.6
<0.1
7.4
0.4
-0.3

2,404

1,676

1,489

2,511

1,577

-4,783

1.1

0.7

-1.4

-912

605

-1,929

192

431

326

-0.4

0.2

<0.1

:
:
37,823
5,383
158
6,971
14,622
10,690
281,577
543
233,415
34,464
13,155
-243,754
:

:
:
40,694
5,762
195
6,476
14,844
13,417
286,857
597
242,064
29,525
14,671
-246,163
:

:
:
42,024
5,435
473
1,449
20,694
13,973
290,704
894
246,112
32,056
11,642
-248,680
:

:
:
45,800
5,225
444
1,480
22,985
15,666
291,897
1,009
247,144
32,273
11,471
-246,097
:

:
:
49,253
6,295
456
1,523
25,265
15,714
294,957
1,116
249,420
31,612
12,809
-245,704
:

:
:
66,625
12,265
3,982
1,478
33,166
15,734
321,607
1,176
275,422
33,076
11,933
-254,982
:

:
:
17.9
2.5
<0.1
3.3
6.9
5.1
133.2
0.3
110.4
16.3
6.2
-115.3
:

:
:
16.1
2.3
<0.1
2.6
5.9
5.3
113.7
0.2
96.0
11.7
5.8
-97.6
:

:
:
19.3
3.6
1.2
0.4
9.6
4.6
93.3
0.3
79.9
9.6
3.5
-74.0
:

Other economic flows in government assets and liabilities

37=42(t)-42(t-1)-18+72

Other changes in non-financial assets

38=43(t)-43(t-1)-26

Other changes in financial assets

39=49(t)-49(t-1)-32

Other changes in liabilities

40=37+38-39
= 55(t)-55(t-1)-73

Changes in net worth due to other changes in

assets/liabilities

Government balance sheet

41=42+43
42
43=44+..+48
44
45
46
47
48
49=50+..+53
50
51
52
53
54=43-49
55=41-49

Total assets
Non-financial assets
Financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities
Financial assets net of liabilities
Net worth

Table B - Government debt and link with the deficit

Government deficit (Net lending ( + ) / net
borrowing (-) under EDP)

-8,413

-91

-8,233

814

-661

-4,061

-4.0

<0.1

-1.2

57=63(t)-63(t-1)

Change in Government Debt

-1,262

890

5,178

1,364

1,723

27,526

-0.6

0.4

8.0

58 = 56+57 = 59+..+62

Stock flow adjustment (SFA)

-9,675

798

-3,055

2,178

1,062

23,465

-4.6

0.3

6.8

59
60

Net acquisition of financial assets

Incurrence in liabilities not in the Government debt

-8,098
-800

-393
-713

-1,515
175

1,265
123

1,877
-1,405

22,155
1,062

-3.8
-0.4

-0.2
-0.3

6.4
0.3

61

Valuation effects and other changes in volume in

Government debt

-1,369

783

-1,392

463

650

307

-0.6

0.3

<0.1

62

Statistical discrepancies

591

1,122

-322

328

-60

-59

0.3

0.4

<0.1

268,422
543
233,415
40,474
192,940
34,464
5,032
29,432

272,186
597
242,064
25,838
216,226
29,525
2,352
27,173

279,062
894
246,112
24,879
221,233
32,056
2,275
29,781

280,425
1,009
247,144
26,996
220,148
32,273
2,509
29,764

282,149
1,116
249,420
28,835
220,585
31,613
1,903
29,710

309,674
1,176
275,422
50,020
225,402
33,076
3,887
29,189

127.0
0.3
110.4
19.1
91.3
16.3
2.4
13.9

107.9
0.2
96.0
10.2
85.7
11.7
0.9
10.8

89.8
0.3
79.9
14.5
65.4
9.6
1.1
8.5

46,219
3,637

53,699
4,086

69,024
4,926

71,496
5,350

74,659
5,602

79,798
5,782

21.9
1.7

21.3
1.6

23.2
1.7

-4.1

0.3

-1.2

56=23

63=64+65+66
64
65=66+67
66
67
68=69+70
69
70

Government debt (nominal value)

. Currency and deposits
. Securities other than shares
.. short term
.. long term
. Loans
.. short term
.. long term

Table C - Memorandum items

71
72
73=20+18-72
74

Government consumption
Consumption of fixed capital
Changes in net worth due to savings and capital
transfers
GDP
(*) essential information by country on separate page

-8,651

659

-8,151

-111

-992

-4,259

211,395

252,216

302,845

318,193

334,948

344,676

Government Finance Statistics - Summary page

Bulgaria (*)

Consolidated general government

in million national currency

Table A - Summary table

in % of GDP

1996

2000

2005

2006

2007

2008

1996

2000

2008

:
466
237
226
3
189
:
65
12
:
103
123
371
15
263
5
15
15

11,298
5,875
4,009
1,834
32
2,944
1,108
1,488
-117
11,384
2,270
2,682
1,083
279
3,883
126
99
962
978

17,641
10,440
7,983
2,336
121
4,410
1,338
1,735
-282
16,832
3,660
4,176
720
372
5,664
370
401
1,469
1,794

19,511
12,498
9,559
2,728
211
4,309
1,426
1,590
-312
18,026
3,898
4,438
693
374
6,237
272
241
1,875
2,065

23,468
14,498
10,453
3,729
316
4,890
1,941
2,122
18
23,429
4,520
5,080
580
445
6,869
1,364
2,155
2,418
2,700

26,119
16,778
12,108
4,307
363
5,393
1,998
2,028
-77
24,896
4,978
5,988
560
483
8,013
1,141
167
3,566
3,787

:
26.4
13.5
12.8
0.1
10.8
:
3.7
0.7
:
5.9
7.0
21.1
0.8
14.9
0.3
0.9
0.9

42.2
22.0
15.0
6.9
0.1
11.0
4.1
5.6
-0.4
42.6
8.5
10.0
4.0
1.0
14.5
0.5
0.4
3.6
3.7

39.1
25.1
18.1
6.5
0.5
8.1
3.0
3.0
-0.1
37.3
7.5
9.0
0.8
0.7
12.0
1.7
0.2
5.3
5.7

-32

-85

809

1,485

39

1,224

-1.8

-0.3

1.8

0
0

0
0

0
0

0
0

0
0

<0.1
<0.1

<0.1
<0.1

-85

809

1,485

39

1,224

-0.3

1.8

Government revenue and expenditure

1=2+6+7+8+9
2=3+4+5
3
4
5
6
7
8
9
10=11+..+18
11
12
13
14
15
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
Other current expenditure
Capital transfers payable
Capital investments
of which, Gross fixed capital formation

Government deficit
20=1-10
21
22
23=20+21+22

Net lending ( + ) / net borrowing (-) in ESA 1995

Memo: Adjustment for swaps
Memo: Other adjustments
Memo: Government deficit: Net lending ( + ) /
net borrowing (-) under EDP

Government financing
24=20-25
25=26-32
26=27+..+31
27
28
29
30
31
32=33+..+36
33
34
35
36

Statistical discrepancy
(nonfinancial - financial accounts)

133

-81

-396

-59

108

0.5

0.2

Net financial transactions

Net acquisition of financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities

:
:
:
:
:
:
:
:
:
:
:
:

-218
-386
504
54
32
-992
16
-168
:
-274
151
-45

890
-2,066
-610
301
-685
-1,072
-2,956
:
-2,568
-606
218

1,881
938
1,577
149
-653
-135
-943
:
67
-1,082
72

98
-485
1,735
-1
-1,788
-622
191
-583
:
-332
-354
103

1,116
229
315
-462
-84
460
-887
:
-499
-559
171

:
:
:
:
:
:
:
:
:
:
:
:

-0.8
-1.4
1.9
0.2
0.1
-3.7
<0.1
-0.6
:
-1.0
0.6
-0.2

1.7
0.3
0.5
-0.7
-0.1
0.7
-1.3
:
-0.7
-0.8
0.3

Other economic flows in government assets and liabilities

Other changes in non-financial assets

38=43(t)-43(t-1)-26

Other changes in financial assets

1,143

1,138

-234

275

540

4.3

0.8

39=49(t)-49(t-1)-32

Other changes in liabilities

797

953

-661

-471

-264

3.0

-0.4

Changes in net worth due to other changes in

assets/liabilities

:
:
:
:
:
:
:
:
:
:
:
:
:
:
:

:
:
21,080
3,695
1,293
5,311
10,039
742
17,522
:
9,718
7,598
206
3,558
:

:
:
16,859
5,104
4,015
6,990
750
14,274
:
8,270
5,463
541
2,585
:

:
:
17,563
6,667
3,819
6,462
615
12,670
:
7,792
4,268
610
4,893
:

:
:
17,353
8,394
1,776
6,378
805
11,616
:
7,029
3,873
714
5,737
:

:
:
18,122
8,763
1,299
6,796
1,264
10,465
:
6,195
3,386
884
7,657
:

:
:
:
:
:
:
:
:
:
:
:
:
:
:
:

:
:
78.8
13.8
4.8
19.9
37.5
2.8
65.5
:
36.3
28.4
0.8
13.3
:

:
:
27.2
13.1
1.9
10.2
1.9
15.7
:
9.3
5.1
1.3
11.5
:

37=42(t)-42(t-1)-18+72

40=37+38-39
= 55(t)-55(t-1)-73

Government balance sheet

41=42+43
42
43=44+..+48
44
45
46
47
48
49=50+..+53
50
51
52
53
54=43-49
55=41-49

Total assets
Non-financial assets
Financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities
Financial assets net of liabilities
Net worth

Table B - Government debt and link with the deficit

56=23

Government deficit (Net lending ( + ) / net

borrowing (-) under EDP)

57=63(t)-63(t-1)

Change in Government Debt

58 = 56+57 = 59+..+62

-85

809

1,485

39

1,224

-0.3

1.8

1,004

-2,222

-1,309

-902

-898

3.8

-1.3

Stock flow adjustment (SFA)

-1,414

176

-863

326

0.5

59
60

Net acquisition of financial assets

Incurrence in liabilities not in the Government debt

-2,148
55

758
-209

-600
2

227
-175

0.3
-0.3

61

Valuation effects and other changes in volume in

Government debt

690

-362

-252

199

0.3

62

Statistical discrepancies

-11

-11

-12

74

0.1

19,872
12,274
185
12,089
7,598
4
7,594

12,498
:
7,035
15
7,020
5,463
4
5,459

11,189
:
6,921
6,921
4,268
4
4,264

10,287
:
6,414
6,414
3,873
6
3,867

9,389
:
6,003
6,003
3,386
10
3,377

4,786
449

7,709
643

8,199
668

9,128
753

10,858
887

63=64+65+66
64
65=66+67
66
67
68=69+70
69
70

Government debt (nominal value)

. Currency and deposits
. Securities other than shares
.. short term
.. long term
. Loans
.. short term
.. long term

74.3
45.9
0.7
45.2
28.4
<0.1
28.4

14.1
:
9.0
9.0
5.1
<0.1
5.1

11.9
0.4

17.9
1.7

16.3
1.3

-1.3

1.6

5.8

Table C - Memorandum items

71
72
73=20+18-72
74

Government consumption
Consumption of fixed capital
Changes in net worth due to savings and capital
transfers
GDP
(*) essential information by country on separate page

210
7
-23

428

1,635

2,691

1,703

3,903

1,761

26,753

42,797

49,361

56,520

66,728

Government Finance Statistics - Summary page

Czech Republic (*)

Consolidated general government

in million national currency

Table A - Summary table

in % of GDP

1996

2000

2005

2006

2007

2008

1996

2000

2008

660,783
344,544
203,608
140,470
466
239,791
47,105
26,555
2,788
716,617
95,769
126,731
20,356
40,554
271,664
23,420
50,080
88,043
76,677

833,942
429,891
247,881
181,423
587
311,950
58,315
30,775
3,011
915,413
143,971
154,716
18,388
60,973
379,323
20,980
57,623
79,439
79,071

1,235,693
616,482
342,337
273,408
737
482,132
79,868
47,215
9,996
1,342,272
205,945
237,939
34,381
54,723
543,806
42,858
76,440
146,180
146,508

1,325,191
648,392
352,428
295,159
805
524,783
81,852
50,818
19,346
1,409,649
211,657
252,412
35,509
61,393
578,627
47,213
59,180
163,658
161,483

1,481,145
728,717
394,379
333,874
464
576,714
95,288
52,407
28,019
1,504,320
218,605
268,572
40,244
62,478
640,845
53,561
59,372
160,643
166,293

1,507,791
722,733
405,641
316,686
406
599,187
102,833
52,898
30,140
1,583,380
229,099
279,964
39,651
63,718
669,816
59,751
92,915
148,466
183,093

39.3
20.5
12.1
8.3
<0.1
14.2
2.8
1.6
0.2
42.6
5.7
7.5
1.2
2.4
16.1
1.4
3.0
5.2
4.6

38.1
19.6
11.3
8.3
<0.1
14.2
2.7
1.4
0.1
41.8
6.6
7.1
0.8
2.8
17.3
1.0
2.6
3.6
3.6

40.9
19.6
11.0
8.6
<0.1
16.2
2.8
1.4
0.8
42.9
6.2
7.6
1.1
1.7
18.2
1.6
2.5
4.0
5.0

-55,834

-81,471

-106,579

-84,458

-23,175

-75,589

-3.3

-3.7

-2.0

0
0

0
0

-170
0

-444
0

-700
0

-1,777
0

<0.1
<0.1

<0.1
<0.1

<0.1
<0.1

-55,834

-81,471

-106,749

-84,902

-23,875

-77,366

-3.3

-3.7

-2.1

Government revenue and expenditure

1=2+6+7+8+9
2=3+4+5
3
4
5
6
7
8
9
10=11+..+18
11
12
13
14
15
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
Other current expenditure
Capital transfers payable
Capital investments
of which, Gross fixed capital formation

Government deficit
20=1-10
21
22
23=20+21+22

Net lending ( + ) / net borrowing (-) in ESA 1995

Memo: Adjustment for swaps
Memo: Other adjustments
Memo: Government deficit: Net lending ( + ) /
net borrowing (-) under EDP

Government financing
24=20-25
25=26-32
26=27+..+31
27
28
29
30
31
32=33+..+36
33
34
35
36

Statistical discrepancy
(nonfinancial - financial accounts)

<0.1

<0.1

Net financial transactions

Net acquisition of financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities

:
:
:
:
:
:
:
:
:
:
:
:

-81,476
-15,061
-4,102
145
4,205
-15,203
-106
66,415
42,048
17,154
7,213

-106,579
-28,723
115,170
3,966
-46,541
-106,850
5,532
77,856
-2,210
74,212
-20,127
25,981

-84,458
-6,007
-17,418
-1,351
-7,363
-1,738
21,863
78,451
-591
93,462
-24,545
10,125

-23,175
82,770
76,200
3,458
-6,926
-18,466
28,504
105,945
-23
86,542
-6,489
25,915

-75,589
29,000
74,633
1,897
-5,223
-23,200
-19,107
104,589
78,067
268
26,254

:
:
:
:
:
:
:
:
:
:
:
:

-3.7
-0.7
-0.2
<0.1
0.2
-0.7
<0.1
3.0
1.9
0.8
0.3

-2.0
0.8
2.0
<0.1
-0.1
-0.6
-0.5
2.8
2.1
<0.1
0.7

Other economic flows in government assets and liabilities

Other changes in non-financial assets

38=43(t)-43(t-1)-26

Other changes in financial assets

34,490

147,039

114,360

143,591

-150,363

1.6

-4.1

39=49(t)-49(t-1)-32

Other changes in liabilities

-19,047

-25,201

-8,167

-6,904

40,620

-0.9

1.1

Changes in net worth due to other changes in

assets/liabilities

:
:
:
:
:
:
:
:
:
:
:
:
:
:
:

:
:
1,163,329
139,054
24,868
218,796
561,224
219,387
571,157
274,737
129,749
166,671
592,172
:

:
:
1,360,890
337,016
19,504
69,710
677,909
256,751
1,022,408
614
700,742
186,570
134,482
338,482
:

:
:
1,469,243
317,817
18,159
60,740
793,706
278,821
1,092,692
23
790,447
159,712
142,510
376,551
:

:
:
1,695,604
393,174
22,379
49,248
932,874
297,929
1,191,733
874,812
152,874
164,047
503,871
:

:
:
1,574,241
470,375
22,037
40,796
757,518
283,515
1,336,942
955,531
153,783
227,628
237,299
:

:
:
:
:
:
:
:
:
:
:
:
:
:
:
:

:
:
53.1
6.4
1.1
10.0
25.6
10.0
26.1
12.5
5.9
7.6
27.1
:

:
:
42.7
12.8
0.6
1.1
20.5
7.7
36.2
25.9
4.2
6.2
6.4
:

-2.1

37=42(t)-42(t-1)-18+72

40=37+38-39
= 55(t)-55(t-1)-73

Government balance sheet

41=42+43
42
43=44+..+48
44
45
46
47
48
49=50+..+53
50
51
52
53
54=43-49
55=41-49

Total assets
Non-financial assets
Financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities
Financial assets net of liabilities
Net worth

Table B - Government debt and link with the deficit

Government deficit (Net lending ( + ) / net
borrowing (-) under EDP)

-55,834

-81,471

-106,749

-84,902

-23,875

-77,366

-3.3

-3.7

57=63(t)-63(t-1)

Change in Government Debt

-4,458

64,875

37,592

62,895

75,508

81,131

-0.3

3.0

2.2

58 = 56+57 = 59+..+62

Stock flow adjustment (SFA)

-60,292

-16,596

-69,157

-22,007

51,633

3,765

-3.6

-0.8

0.1

59
60

Net acquisition of financial assets

Incurrence in liabilities not in the Government debt

-27,344
-28,497

-15,056
-7,213

-28,723
-26,977

-6,007
-10,411

82,770
-25,712

29,000
-25,925

-1.6
-1.7

-0.7
-0.3

0.8
-0.7

61

Valuation effects and other changes in volume in

Government debt

-4,451

5,673

-13,457

-5,589

-5,425

690

-0.3

0.3

<0.1

62

Statistical discrepancies

209,897
147,691
73,235
74,456
62,206
4,077
58,129

405,412
275,636
162,264
113,372
129,776
22,152
107,624

885,381
614
698,215
88,927
609,288
186,552
10,620
175,932

948,276
23
788,600
85,798
702,802
159,653
9,440
150,213

1,023,784
871,014
78,682
792,332
152,770
4,759
148,011

1,104,915
951,280
66,651
884,629
153,635
2,567
151,068

12.5
8.8
4.4
4.4
3.7
0.2
3.5

18.5
12.6
7.4
5.2
5.9
1.0
4.9

30.0
25.8
1.8
24.0
4.2
<0.1
4.1

340,409
82,222

460,933
107,941

658,458
132,740

686,984
137,475

718,195
144,552

753,234
152,681

20.2
4.9

21.1
4.9

20.4
4.1

-3.0

-5.0

-2.2

56=23

63=64+65+66
64
65=66+67
66
67
68=69+70
69
70

Government debt (nominal value)

. Currency and deposits
. Securities other than shares
.. short term
.. long term
. Loans
.. short term
.. long term

Table C - Memorandum items

71
72
73=20+18-72
74

Government consumption
Consumption of fixed capital
Changes in net worth due to savings and capital
transfers
GDP

-50,013

-109,973

-93,139

-58,275

-7,084

-79,804

1,683,288

2,189,169

2,983,862

3,222,369

3,535,460

3,688,994

(*) essential information by country on separate page

Government Finance Statistics - Summary page

Denmark (*)

Consolidated general government

in million national currency

Table A - Summary table

in % of GDP

1996

2000

2005

2006

2007

2008

1996

2000

2008

608,328
514,620
183,446
328,861
2,313
21,760
31,272
38,497
2,179
628,939
82,449
184,291
60,526
30,031
215,831
29,639
6,156
20,014
20,502

722,576
614,711
220,012
391,699
3,000
34,237
37,032
32,487
4,108
693,219
101,427
221,300
47,344
31,494
225,934
37,542
6,759
21,418
21,579

893,145
767,279
274,009
490,068
3,202
31,343
46,252
41,524
6,745
816,023
132,681
267,399
31,640
35,635
273,189
42,932
6,531
26,016
27,343

922,538
790,344
291,299
495,567
3,478
31,554
47,780
45,038
7,821
841,077
141,082
278,094
28,409
36,219
274,335
45,732
6,867
30,337
31,719

935,593
803,124
300,381
498,840
3,903
31,542
48,610
45,894
6,423
860,452
150,738
284,627
26,545
38,295
277,235
46,912
6,017
30,082
29,472

958,497
818,735
297,421
516,552
4,762
31,768
49,717
52,603
5,675
899,025
159,435
298,414
24,019
38,216
284,167
47,624
14,301
32,847
31,343

56.9
48.1
17.2
30.7
0.2
2.0
2.9
3.6
0.2
58.8
7.7
17.2
5.7
2.8
20.2
2.8
0.6
1.9
1.9

55.8
47.5
17.0
30.3
0.2
2.6
2.9
2.5
0.3
53.6
7.8
17.1
3.7
2.4
17.5
2.9
0.5
1.7
1.7

55.3
47.2
17.2
29.8
0.3
1.8
2.9
3.0
0.3
51.9
9.2
17.2
1.4
2.2
16.4
2.7
0.8
1.9
1.8

-20,610

29,357

77,122

81,461

75,140

59,473

-1.9

2.3

3.4

-106
-4

1,273
61

3,200
278

2,200
1,039

500
1,060

-500
-273

<0.1
<0.1

<0.1
<0.1

<0.1
<0.1

-20,720

30,691

80,600

84,700

76,700

58,700

-1.9

2.4

3.4

Government revenue and expenditure

1=2+6+7+8+9
2=3+4+5
3
4
5
6
7
8
9
10=11+..+18
11
12
13
14
15
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
Other current expenditure
Capital transfers payable
Capital investments
of which, Gross fixed capital formation

Government deficit
20=1-10
21
22
23=20+21+22

Net lending ( + ) / net borrowing (-) in ESA 1995

Memo: Adjustment for swaps
Memo: Other adjustments
Memo: Government deficit: Net lending ( + ) /
net borrowing (-) under EDP

Government financing
24=20-25
25=26-32
26=27+..+31
27
28
29
30
31
32=33+..+36
33
34
35
36

Statistical discrepancy
(nonfinancial - financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities

-1

-5

<0.1

<0.1

<0.1

-20,610
-19,830
-1,414
-14,975
-5,828
699
1,688
780
359
291
4,070
-3,940

29,358
-6,849
-3,724
1,258
-3,446
14,294
-15,231
-36,207
1,427
-32,624
997
-6,007

77,127
-10,082
-8,024
-6,148
3,878
4,548
-4,341
-87,209
723
-83,521
2,951
-7,361

81,461
68,715
61,936
-3,916
12,851
-2,177
19
-12,746
764
-68,968
2,856
52,600

75,140
-8,048
15,222
603
-31,877
3,430
4,575
-83,188
220
-66,761
9,252
-25,897

59,472
189,516
144,914
2,791
22,061
-3,025
22,776
130,044
882
128,097
5,003
-3,938

-1.9
-1.9
-0.1
-1.4
-0.5
<0.1
0.2
<0.1
<0.1
<0.1
0.4
-0.4

2.3
-0.5
-0.3
<0.1
-0.3
1.1
-1.2
-2.8
0.1
-2.5
<0.1
-0.5

3.4
10.9
8.4
0.2
1.3
-0.2
1.3
7.5
<0.1
7.4
0.3
-0.2

Other economic flows in government assets and liabilities

37=42(t)-42(t-1)-18+72

Other changes in non-financial assets

38=43(t)-43(t-1)-26

Other changes in financial assets

9,145

7,095

-25,552

5,555

14,755

2,831

0.9

0.5

0.2

39=49(t)-49(t-1)-32

Other changes in liabilities

9,332

-2,768

7,624

-17,764

-7,759

26,091

0.9

-0.2

1.5

:
:
431,229
53,654
95,585
56,224
131,153
94,613
818,754
6,881
721,051
48,266
42,556
-387,525
:

:
:
406,544
50,478
47,198
45,341
174,366
89,161
738,604
9,085
619,046
63,659
46,814
-332,060
:

:
:
521,410
70,637
25,935
77,136
234,880
112,822
654,545
12,316
511,570
76,028
54,632
-133,135
:

:
:
595,680
132,711
21,696
91,669
244,026
105,578
624,035
13,080
422,990
80,732
107,232
-28,355
:

:
:
602,387
147,933
21,240
58,975
256,802
117,439
533,088
13,300
345,352
93,102
81,335
69,299
:

:
:
794,734
292,847
23,764
81,084
255,549
141,491
689,223
14,182
490,609
107,036
77,397
105,511
:

:
:
40.3
5.0
8.9
5.3
12.3
8.8
76.6
0.6
67.4
4.5
4.0
-36.2
:

:
:
31.4
3.9
3.6
3.5
13.5
6.9
57.1
0.7
47.8
4.9
3.6
-25.7
:

:
:
45.8
16.9
1.4
4.7
14.7
8.2
39.8
0.8
28.3
6.2
4.5
6.1
:

40=37+38-39
= 55(t)-55(t-1)-73

Changes in net worth due to other changes in

assets/liabilities

Government balance sheet

41=42+43
42
43=44+..+48
44
45
46
47
48
49=50+..+53
50
51
52
53
54=43-49
55=41-49

Total assets
Non-financial assets
Financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities
Financial assets net of liabilities
Net worth

Table B - Government debt and link with the deficit

Government deficit (Net lending ( + ) / net
borrowing (-) under EDP)

-20,720

30,691

80,600

84,700

76,700

58,700

-1.9

2.4

3.4

57=63(t)-63(t-1)

Change in Government Debt

909

-29,901

-79,100

-63,300

-56,400

127,100

<0.1

-2.3

7.3

58 = 56+57 = 59+..+62

Stock flow adjustment (SFA)

-19,811

790

-1.9

<0.1

56=23

1,500

21,400

20,300

185,800

59
60

Net acquisition of financial assets

Incurrence in liabilities not in the Government debt

-9,700
7,100

69,800
-52,900

-7,000
25,600

189,400
3,700

10.9
0.2

61

Valuation effects and other changes in volume in

Government debt

4,600

2,100

2,300

-1,300

<0.1

62

Statistical discrepancies

-300

2,200

-600

-6,000

-0.3

63=64+65+66
64
65=66+67
66
67
68=69+70
69
70

Government debt (nominal value)

. Currency and deposits
. Securities other than shares
.. short term
.. long term
. Loans
.. short term
.. long term

10.7

739,856
6,880
705,350
62,420
642,940
27,550
480
27,060

666,754
9,085
593,923
38,368
555,555
63,746
944
62,802

572,900
12,300
477,600
60,000
417,700
82,900
6,400
76,600

509,600
13,100
407,400
42,600
364,900
89,100
5,800
83,200

453,200
13,300
340,400
19,500
320,900
99,500
4,000
95,500

580,300
14,200
457,000
56,200
400,800
109,100
3,200
105,800

69.2
0.6
66.0
5.8
60.1
2.6
<0.1
2.5

51.5
0.7
45.9
3.0
42.9
4.9
<0.1
4.9

33.5
0.8
26.4
3.2
23.1
6.3
0.2
6.1

271,680
22,518

325,099
25,282

402,509
29,105

422,524
30,096

438,815
30,401

463,047
31,909

25.4
2.1

25.1
2.0

26.7
1.8

-2.2

2.0

3.5

Table C - Memorandum items

71
72
73=20+18-72
74

Government consumption
Consumption of fixed capital
Changes in net worth due to savings and capital
transfers
GDP

-23,114

25,493

74,033

81,702

74,821

60,411

1,069,488

1,293,964

1,545,300

1,628,600

1,687,900

1,733,500

(*) essential information by country on separate page

Government Finance Statistics - Summary page

Germany (*)

Consolidated general government

in million national currency

Table A - Summary table

in % of GDP

1996

2000

2005

2006

2007

2008

1996

2000

2008

862,600
422,240
209,520
210,670
2,050
356,160
43,280
34,780
6,140
925,080
77,570
163,660
65,330
37,060
496,280
24,390
23,780
37,010
38,680

957,490
502,030
245,090
253,950
2,990
378,400
40,780
31,230
5,050
930,400
82,380
166,110
65,050
34,840
532,700
35,310
30,050
-16,040
36,790

976,080
497,260
265,560
227,600
4,100
396,520
44,990
31,830
5,480
1,050,250
95,450
168,900
62,620
27,330
596,970
35,510
34,620
28,850
30,230

1,016,380
534,380
280,540
250,080
3,760
399,970
44,650
31,940
5,440
1,054,480
98,200
167,920
65,520
27,690
598,400
35,380
30,410
30,960
32,350

1,065,320
580,510
305,470
270,840
4,200
399,830
46,880
32,560
5,540
1,060,650
101,230
168,380
67,290
27,630
596,780
36,510
29,930
32,900
34,290

1,091,790
597,370
311,410
281,190
4,770
408,070
47,570
33,460
5,320
1,090,780
106,600
172,130
67,070
28,020
607,380
40,310
33,210
36,060
37,400

46.0
22.5
11.2
11.2
0.1
19.0
2.3
1.9
0.3
49.3
4.1
8.7
3.5
2.0
26.5
1.3
1.3
2.0
2.1

46.4
24.3
11.9
12.3
0.1
18.3
2.0
1.5
0.2
45.1
4.0
8.1
3.2
1.7
25.8
1.7
1.5
-0.8
1.8

43.7
23.9
12.5
11.3
0.2
16.4
1.9
1.3
0.2
43.7
4.3
6.9
2.7
1.1
24.3
1.6
1.3
1.4
1.5

-62,480

27,090

-74,170

-38,100

4,670

1,010

-3.3

1.3

<0.1

0
0

0
0

220
0

300
0

210
0

40
0

<0.1
<0.1

<0.1
<0.1

<0.1
<0.1

-62,480

27,090

-73,950

-37,800

4,880

1,050

-3.3

1.3

<0.1

Government revenue and expenditure

1=2+6+7+8+9
2=3+4+5
3
4
5
6
7
8
9
10=11+..+18
11
12
13
14
15
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
Other current expenditure
Capital transfers payable
Capital investments
of which, Gross fixed capital formation

Government deficit
20=1-10
21
22
23=20+21+22

Net lending ( + ) / net borrowing (-) in ESA 1995

Memo: Adjustment for swaps
Memo: Other adjustments
Memo: Government deficit: Net lending ( + ) /
net borrowing (-) under EDP

Government financing
24=20-25
25=26-32
26=27+..+31
27
28
29
30
31
32=33+..+36
33
34
35
36

Statistical discrepancy
(nonfinancial - financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities

-2

1,007

-2

-1

<0.1

<0.1

<0.1

-62,480
-1,411
277
-1,572
3,670
876
-4,662
61,069
106
34,477
26,486
-

27,092
39,020
45,119
2,978
3,804
-5,139
-7,742
11,928
61
28,769
-17,126
224

-74,176
-4,005
5,370
-570
-7,280
2,570
-4,095
70,171
431
69,904
625
-789

-39,107
8,845
31,989
94
-2,999
-445
-19,794
47,952
499
52,854
-6,672
1,271

4,672
13,997
10,659
1,395
-780
2,289
434
9,325
511
30,512
-23,848
2,150

1,011
69,274
6,677
39,183
12,311
12,869
-1,766
68,263
3,582
40,455
21,962
2,264

-3.3
<0.1
<0.1
<0.1
0.2
<0.1
-0.2
3.3
<0.1
1.8
1.4
-

1.3
1.9
2.2
0.1
0.2
-0.2
-0.4
0.6
<0.1
1.4
-0.8
<0.1

<0.1
2.8
0.3
1.6
0.5
0.5
<0.1
2.7
0.1
1.6
0.9
<0.1

Other economic flows in government assets and liabilities

37=42(t)-42(t-1)-18+72

Other changes in non-financial assets

38=43(t)-43(t-1)-26

Other changes in financial assets

11,356

-33,713

15,063

9,168

36,726

-17,022

0.6

-1.6

-0.7

39=49(t)-49(t-1)-32

Other changes in liabilities

13,028

59

7,983

-29,388

-31,981

60,400

0.7

<0.1

2.4

:
:
479,394
156,669
10,172
72,479
155,627
84,447
1,103,702
7,850
655,835
440,017
-624,308
:

:
:
532,585
211,502
8,698
80,219
153,965
78,201
1,246,105
8,982
775,121
462,002
-713,520
:

:
:
476,290
153,610
12,208
64,798
152,872
92,802
1,593,980
5,924
1,126,375
457,986
3,695
-1,117,690
:

:
:
494,303
185,541
11,884
61,665
162,501
72,712
1,612,544
6,423
1,151,169
451,290
3,662
-1,118,241
:

:
:
545,026
197,366
13,825
61,065
201,805
70,965
1,589,888
6,934
1,152,662
426,664
3,628
-1,044,862
:

:
:
597,278
198,851
53,011
73,250
205,270
66,896
1,718,551
10,516
1,255,240
449,199
3,596
-1,121,273
:

:
:
25.6
8.4
0.5
3.9
8.3
4.5
58.8
0.4
35.0
23.5
-33.3
:

:
:
25.8
10.3
0.4
3.9
7.5
3.8
60.4
0.4
37.6
22.4
-34.6
:

:
:
23.9
8.0
2.1
2.9
8.2
2.7
68.9
0.4
50.3
18.0
0.1
-44.9
:

40=37+38-39
= 55(t)-55(t-1)-73

Changes in net worth due to other changes in

assets/liabilities

Government balance sheet

41=42+43
42
43=44+..+48
44
45
46
47
48
49=50+..+53
50
51
52
53
54=43-49
55=41-49

Total assets
Non-financial assets
Financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities
Financial assets net of liabilities
Net worth

Table B - Government debt and link with the deficit

Government deficit (Net lending ( + ) / net
borrowing (-) under EDP)

-62,480

27,090

-73,950

-37,800

4,880

1,050

-3.3

1.3

<0.1

57=63(t)-63(t-1)

Change in Government Debt

68,546

6,952

70,382

47,032

6,659

66,765

3.7

0.3

2.7

58 = 56+57 = 59+..+62

Stock flow adjustment (SFA)

6,066

34,042

-3,568

9,232

11,539

67,815

0.3

1.7

-407
1,012

17,026
-971

16,507
-1,939

69,850
-2,219

56=23

59
60

Net acquisition of financial assets

Incurrence in liabilities not in the Government debt

61

Valuation effects and other changes in volume in

Government debt

62

Statistical discrepancies

63=64+65+66
64
65=66+67
66
67
68=69+70
69
70

Government debt (nominal value)

. Currency and deposits
. Securities other than shares
.. short term
.. long term
. Loans
.. short term
.. long term

2.7
2.8
<0.1

-505

54

-690

1,973

<0.1

-3,669

-6,876

-2,339

-1,789

<0.1

1,096,251
8,902
622,631
14,510
608,121
464,719
20,549
444,170

1,232,224
8,982
761,241
11,219
750,022
462,001
17,698
444,303

1,524,017
5,925
1,060,107
36,904
1,023,203
457,986
46,520
411,466

1,571,049
6,422
1,113,336
37,923
1,075,413
451,291
52,346
398,945

1,577,708
6,934
1,144,108
39,473
1,104,635
426,666
54,833
371,832

1,644,473
10,525
1,184,750
44,845
1,139,905
449,198
74,620
374,578

58.4
0.5
33.2
0.8
32.4
24.8
1.1
23.7

59.7
0.4
36.9
0.5
36.4
22.4
0.9
21.5

65.9
0.4
47.5
1.8
45.7
18.0
3.0
15.0

371,750
33,640

391,910
34,810

419,560
35,860

426,250
36,490

435,570
38,370

451,770
39,320

19.8
1.8

19.0
1.7

18.1
1.6

-3.2

-1.2

<0.1

Table C - Memorandum items

71
72
73=20+18-72
74

Government consumption
Consumption of fixed capital
Changes in net worth due to savings and capital
transfers
GDP

-59,110

-23,760

-81,180

-43,630

-800

-2,250

1,876,180

2,062,500

2,242,200

2,325,100

2,428,200

2,495,800

(*) essential information by country on separate page

Government Finance Statistics - Summary page

Estonia (*)

Consolidated general government

in million national currency

Table A - Summary table

in % of GDP

1996

2000

2005

2006

2007

2008

1996

2000

2008

22,254
12,890
7,629
5,261
:
6,629
1,836
738
162
22,453
5,896
6,404
227
477
6,236
450
221
2,543
2,524

34,594
19,339
11,872
7,467
:
10,565
2,428
1,872
390
34,815
7,950
10,407
199
1,052
10,642
548
324
3,695
3,589

61,620
35,081
22,848
12,232
:
18,114
4,234
3,605
587
58,787
12,042
17,278
337
1,299
17,998
2,842
599
6,392
6,924

75,122
42,371
27,568
14,803
:
21,366
4,934
4,806
1,644
70,383
13,601
19,439
363
1,988
20,825
3,636
1,634
8,897
9,808

91,474
51,754
33,030
18,724
:
26,588
5,200
6,040
1,893
85,037
15,533
23,881
418
2,177
24,677
3,858
2,320
12,174
12,735

93,324
50,449
30,467
19,982
:
29,914
5,729
6,142
1,090
100,270
17,732
28,629
557
2,559
30,687
3,801
2,886
13,421
13,380

39.1
22.7
13.4
9.2
:
11.7
3.2
1.3
0.3
39.5
10.4
11.3
0.4
0.8
11.0
0.8
0.4
4.5
4.4

35.9
20.1
12.3
7.7
:
11.0
2.5
1.9
0.4
36.1
8.2
10.8
0.2
1.1
11.0
0.6
0.3
3.8
3.7

37.1
20.1
12.1
7.9
:
11.9
2.3
2.4
0.4
39.9
7.1
11.4
0.2
1.0
12.2
1.5
1.1
5.3
5.3

-199

-220

2,833

4,739

6,437

-6,947

-0.4

-0.2

-2.8

0
0

0
0

-7
1

3
0

-2
0

40
0

<0.1
<0.1

<0.1
<0.1

<0.1
<0.1

-199

-220

2,827

4,742

6,435

-6,907

-0.3

-0.2

-2.7

158

-366

-404

-205

578

-53

0.3

-0.4

<0.1

-357
744
231
199
-530
844
1,101
:
174
476
452

146
270
-28
460
-181
24
-5
124
-164
81
207

3,237
4,913
2,148
1,405
-162
-293
1,815
1,676
95
93
1,488

4,944
7,495
1,123
5,355
14
44
959
2,551
871
396
1,284

5,859
7,158
-369
3,593
-162
2,069
2,027
1,299
-1,047
1,087
1,259

-6,894
-4,355
224
-5,124
-102
80
567
2,539
753
1,577
209

-0.6
1.3
0.4
0.4
-0.9
1.5
1.9
:
0.3
0.8
0.8

0.2
0.3
<0.1
0.5
-0.2
<0.1
<0.1
0.1
-0.2
<0.1
0.2

-2.7
-1.7
<0.1
-2.0
<0.1
<0.1
0.2
1.0
0.3
0.6
<0.1

-206

-4,122

5,062

4,523

1,373

-827

-0.4

-4.3

-0.3

100

-474

-406

-41

-8

0.2

-0.5

<0.1

:
:
23,259
2,780
1,509
12,664
6,306
6,976
:
956
3,352
2,667
16,283
:

:
:
35,683
3,989
493
537
27,904
2,760
6,563
838
4,100
1,625
29,120
:

:
:
70,115
8,207
12,822
2,714
38,808
7,564
14,334
2,163
5,907
6,264
55,781
:

:
:
82,133
9,330
18,252
2,729
43,297
8,525
16,844
2,992
6,305
7,547
65,289
:

:
:
90,664
8,960
21,878
2,567
46,711
10,548
18,135
1,936
7,393
8,806
72,529
:

:
:
85,482
9,183
16,914
2,465
45,805
11,115
20,675
2,689
8,971
9,015
64,807
:

:
:
40.9
4.9
2.7
22.3
11.1
12.3
:
1.7
5.9
4.7
28.6
:

:
:
37.0
4.1
0.5
0.6
29.0
2.9
6.8
0.9
4.3
1.7
30.2
:

:
:
34.0
3.7
6.7
1.0
18.2
4.4
8.2
1.1
3.6
3.6
25.8
:

-2.7

Government revenue and expenditure

1=2+6+7+8+9
2=3+4+5
3
4
5
6
7
8
9
10=11+..+18
11
12
13
14
15
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
Other current expenditure
Capital transfers payable
Capital investments
of which, Gross fixed capital formation

Government deficit
20=1-10
21
22
23=20+21+22

Net lending ( + ) / net borrowing (-) in ESA 1995

Memo: Adjustment for swaps
Memo: Other adjustments
Memo: Government deficit: Net lending ( + ) /
net borrowing (-) under EDP

Government financing
24=20-25
25=26-32
26=27+..+31
27
28
29
30
31
32=33+..+36
33
34
35
36

Statistical discrepancy
(nonfinancial - financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities

Other economic flows in government assets and liabilities

37=42(t)-42(t-1)-18+72

Other changes in non-financial assets

38=43(t)-43(t-1)-26

Other changes in financial assets

39=49(t)-49(t-1)-32

Other changes in liabilities

40=37+38-39
= 55(t)-55(t-1)-73

Changes in net worth due to other changes in

assets/liabilities

Government balance sheet

41=42+43
42
43=44+..+48
44
45
46
47
48
49=50+..+53
50
51
52
53
54=43-49
55=41-49

Total assets
Non-financial assets
Financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities
Financial assets net of liabilities
Net worth

Table B - Government debt and link with the deficit

Government deficit (Net lending ( + ) / net
borrowing (-) under EDP)

-199

-220

2,827

4,742

6,435

-6,907

-0.3

-0.2

57=63(t)-63(t-1)

Change in Government Debt

325

-81

384

1,242

26

2,332

0.6

<0.1

0.9

58 = 56+57 = 59+..+62

Stock flow adjustment (SFA)

126

-301

3,211

5,984

6,461

-4,575

0.2

-0.3

-1.8

4,911
-1,487

7,494
-1,276

7,160
-1,255

-4,356
-200

-1.7
<0.1

56=23

59
60

Net acquisition of financial assets

Incurrence in liabilities not in the Government debt

61

Valuation effects and other changes in volume in

Government debt

62

Statistical discrepancies

63=64+65+66
64
65=66+67
66
67
68=69+70
69
70

Government debt (nominal value)

. Currency and deposits
. Securities other than shares
.. short term
.. long term
. Loans
.. short term
.. long term

138

-13

29

34

<0.1

-351

-221

527

-53

<0.1

4,202
1,503
1,503
2,699
:
:

4,938
838
26
812
4,100
89
4,011

8,000
2,116
2,116
5,884
143
5,741

9,242
2,976
2,976
6,266
88
6,178

9,268
1,916
1,916
7,352
208
7,144

11,600
2,672
2,672
8,928
139
8,789

7.4
2.6
2.6
4.7
:
:

5.1
0.9
<0.1
0.8
4.3
<0.1
4.2

4.6
1.1
1.1
3.5
<0.1
3.5

13,179
2,006

19,038
1,549

30,088
2,594

33,865
3,083

41,228
3,691

48,800
4,172

23.2
3.5

19.8
1.6

19.4
1.7

0.6

2.0

0.9

Table C - Memorandum items

71
72
73=20+18-72
74

Government consumption
Consumption of fixed capital
Changes in net worth due to savings and capital
transfers
GDP
(*) essential information by country on separate page

337

1,925

6,632

10,553

14,921

2,302

56,891

96,380

174,956

206,996

244,504

251,493

Government Finance Statistics - Summary page

ire - Ireland (*)

Consolidated general government

in million national currency

Table A - Summary table

in % of GDP

1996

2000

2005

2006

2007

2008

1996

2000

2008

22,914
16,207
7,943
8,161
104
3,676
915
1,246
870
22,975
3,099
5,647
2,641
581
7,438
1,466
690
1,413
1,413

37,861
27,869
13,703
13,943
223
5,932
1,342
1,400
1,318
32,836
5,354
8,335
2,089
760
9,337
2,207
1,074
3,678
3,678

57,353
41,794
21,812
19,733
249
9,805
2,587
1,620
1,547
54,649
7,663
15,731
1,693
881
17,742
3,736
1,470
5,734
5,736

65,774
48,054
24,667
23,044
343
10,938
2,979
1,843
1,960
60,470
8,566
17,399
1,581
775
19,769
4,153
1,501
6,727
6,683

69,227
49,732
25,340
24,001
391
11,996
3,227
2,076
2,195
68,756
9,780
18,970
1,588
870
22,473
4,434
1,947
8,693
8,692

63,401
43,038
22,148
20,559
331
12,481
3,373
2,472
2,037
76,407
10,617
20,133
1,875
879
25,181
4,708
3,191
9,824
9,551

39.0
27.6
13.5
13.9
0.2
6.3
1.6
2.1
1.5
39.1
5.3
9.6
4.5
1.0
12.7
2.5
1.2
2.4
2.4

36.1
26.6
13.1
13.3
0.2
5.7
1.3
1.3
1.3
31.3
5.1
8.0
2.0
0.7
8.9
2.1
1.0
3.5
3.5

34.9
23.7
12.2
11.3
0.2
6.9
1.9
1.4
1.1
42.0
5.8
11.1
1.0
0.5
13.8
2.6
1.8
5.4
5.3

-62

5,025

2,704

5,304

471

-13,007

-0.1

4.8

-7.2

0
0

-37
0

-13
0

-19
0

4
0

-4
1

<0.1
<0.1

<0.1
<0.1

<0.1
<0.1

-62

4,988

2,691

5,285

475

-13,010

-0.1

4.8

-7.2

Statistical discrepancy
(nonfinancial - financial accounts)

-1,662

447

296

128

90

-1.6

<0.1

Net financial transactions

Net acquisition of financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities

:
:
:
:
:
:
:
:
:
:
:
:

6,687
1,921
2,216
-9
-735
-249
698
-4,766
-185
-3,634
-1,362
415

2,257
3,945
1,108
546
745
742
804
1,688
245
108
131
1,204

5,008
4,727
761
2,313
157
721
775
-281
-247
-174
-48
188

343
3,936
614
1,343
715
1,136
128
3,593
-94
4,092
94
-499

-13,097
19,472
18,332
-162
341
1,364
-403
32,569
1,051
30,080
630
808

:
:
:
:
:
:
:
:
:
:
:
:

6.4
1.8
2.1
<0.1
-0.7
-0.2
0.7
-4.5
-0.2
-3.5
-1.3
0.4

-7.2
10.7
10.1
<0.1
0.2
0.8
-0.2
17.9
0.6
16.5
0.3
0.4

Government revenue and expenditure

1=2+6+7+8+9
2=3+4+5
3
4
5
6
7
8
9
10=11+..+18
11
12
13
14
15
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
Other current expenditure
Capital transfers payable
Capital investments
of which, Gross fixed capital formation

Government deficit
20=1-10
21
22
23=20+21+22

Net lending ( + ) / net borrowing (-) in ESA 1995

Memo: Adjustment for swaps
Memo: Other adjustments
Memo: Government deficit: Net lending ( + ) /
net borrowing (-) under EDP

Government financing
24=20-25
25=26-32
26=27+..+31
27
28
29
30
31
32=33+..+36
33
34
35
36

Other economic flows in government assets and liabilities

Other changes in non-financial assets

38=43(t)-43(t-1)-26

Other changes in financial assets

1,245

3,162

1,649

1,607

-6,365

1.2

-3.5

39=49(t)-49(t-1)-32

Other changes in liabilities

440

2,520

-1,722

-846

1,892

0.4

1.0

Changes in net worth due to other changes in

assets/liabilities

:
:
:
:
:
:
:
:
:
:
:
:
:
:
:

:
:
24,621
9,684
6
1,497
9,599
3,835
42,077
8,059
27,718
4,064
2,236
-17,456
:

:
:
42,470
8,826
2,174
3,389
21,290
6,791
52,983
8,320
37,723
1,703
5,237
-10,513
:

:
:
48,846
9,649
4,356
3,529
23,745
7,567
50,980
8,073
35,950
1,533
5,424
-2,134
:

:
:
54,389
10,162
5,059
4,244
27,217
7,707
53,727
7,979
39,043
1,779
4,926
662
:

:
:
67,496
28,626
4,889
4,308
22,081
7,592
88,188
8,975
70,753
2,533
5,927
-20,692
:

:
:
:
:
:
:
:
:
:
:
:
:
:
:
:

:
:
23.5
9.2
<0.1
1.4
9.2
3.7
40.1
7.7
26.4
3.9
2.1
-16.7
:

:
:
37.1
15.7
2.7
2.4
12.1
4.2
48.5
4.9
38.9
1.4
3.3
-11.4
:

37=42(t)-42(t-1)-18+72

40=37+38-39
= 55(t)-55(t-1)-73

Government balance sheet

41=42+43
42
43=44+..+48
44
45
46
47
48
49=50+..+53
50
51
52
53
54=43-49
55=41-49

Total assets
Non-financial assets
Financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities
Financial assets net of liabilities
Net worth

Table B - Government debt and link with the deficit

Government deficit (Net lending ( + ) / net
borrowing (-) under EDP)

-62

4,988

2,691

5,285

475

-13,010

-0.1

4.8

-7.2

57=63(t)-63(t-1)

Change in Government Debt

-435

-4,195

405

-401

3,448

32,450

-0.7

-4.0

17.8

58 = 56+57 = 59+..+62

Stock flow adjustment (SFA)

-497

793

-0.8

0.8

56=23

59
60

Net acquisition of financial assets

Incurrence in liabilities not in the Government debt

61

Valuation effects and other changes in volume in

Government debt

62

Statistical discrepancies

63=64+65+66
64
65=66+67
66
67
68=69+70
69
70

Government debt (nominal value)

. Currency and deposits
. Securities other than shares
.. short term
.. long term
. Loans
.. short term
.. long term

3,096

4,884

3,923

19,440

3,793
-609

4,777
-331

3,572
176

20,064
-924

10.7

-91

462

169

446

0.2

-23

-146

<0.1

11.0
-0.5

43,162
7,266
29,016
1,585
27,430
6,881
50
6,831

39,658
8,058
28,347
2,235
26,112
3,253
100
3,153

44,657
8,320
34,425
1,947
32,478
1,911
241
1,670

44,255
8,073
34,182
2,142
32,040
2,000
340
1,660

47,703
7,675
37,904
6,121
31,783
2,124
381
1,743

80,153
8,972
68,449
26,011
42,438
2,732
415
2,317

73.5
12.4
49.4
2.7
46.7
11.7
<0.1
11.6

37.8
7.7
27.0
2.1
24.9
3.1
<0.1
3.0

44.1
4.9
37.6
14.3
23.3
1.5
0.2
1.3

9,156
461

14,298
757

24,540
1,402

27,203
1,575

30,341
1,756

32,189
1,959

15.6
0.8

13.6
0.7

17.7
1.1

1.5

7.6

-2.8

Table C - Memorandum items

71
72
73=20+18-72
74

Government consumption
Consumption of fixed capital
Changes in net worth due to savings and capital
transfers
GDP
(*) essential information by country on separate page

890

7,946

7,035

10,456

7,408

-5,141

58,714

104,830

162,091

176,759

189,751

181,816

Government Finance Statistics - Summary page

Greece (*)

Consolidated general government

in million national currency

Table A - Summary table

in % of GDP

1996

2000

2005

2006

2007

2008

1996

2000

2008

36,836
18,774
12,273
6,249
252
11,339
1,205
3,869
1,649
43,372
4,779
9,415
10,329
409
13,517
1,094
980
2,849
2,788

58,538
32,086
18,502
13,158
426
16,989
1,703
4,251
3,508
63,627
8,778
14,270
10,054
192
20,155
1,389
3,604
5,185
4,957

75,219
39,736
22,764
16,578
394
26,104
3,077
3,617
2,685
85,626
10,286
22,384
9,007
257
31,814
3,321
2,845
5,712
5,479

83,494
42,677
25,542
16,825
310
28,046
3,330
4,576
4,865
90,193
10,372
23,457
9,293
277
35,240
3,334
1,792
6,428
6,241

91,495
46,072
27,764
17,970
338
31,804
3,344
5,174
5,101
100,458
12,172
25,331
9,988
286
39,378
4,373
2,176
6,754
6,549

97,043
48,039
28,930
18,497
612
35,201
3,489
6,037
4,277
115,581
11,894
27,452
10,980
299
45,608
4,733
7,559
7,056
6,845

37.4
19.1
12.5
6.4
0.3
11.5
1.2
3.9
1.7
44.1
4.9
9.6
10.5
0.4
13.7
1.1
1.0
2.9
2.8

43.0
23.5
13.6
9.7
0.3
12.5
1.2
3.1
2.6
46.7
6.4
10.5
7.4
0.1
14.8
1.0
2.6
3.8
3.6

40.6
20.1
12.1
7.7
0.3
14.7
1.5
2.5
1.8
48.3
5.0
11.5
4.6
0.1
19.1
2.0
3.2
3.0
2.9

-6,536

-5,089

-10,407

-6,699

-8,963

-18,538

-6.6

-3.7

-7.8

58
0

339
0

589
0

676
0

31
0

<0.1
<0.1

<0.1
<0.1

-5,031

-10,068

-6,110

-8,287

-18,507

-3.7

-7.7

Government revenue and expenditure

1=2+6+7+8+9
2=3+4+5
3
4
5
6
7
8
9
10=11+..+18
11
12
13
14
15
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
Other current expenditure
Capital transfers payable
Capital investments
of which, Gross fixed capital formation

Government deficit
20=1-10
21
22
23=20+21+22

Net lending ( + ) / net borrowing (-) in ESA 1995

Memo: Adjustment for swaps
Memo: Other adjustments
Memo: Government deficit: Net lending ( + ) /
net borrowing (-) under EDP

Government financing
24=20-25
25=26-32
26=27+..+31
27
28
29
30
31
32=33+..+36
33
34
35
36

Statistical discrepancy
(nonfinancial - financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities

539

5,623

180

214

779

-770

0.5

4.1

-0.3

-7,075
3,819
812
1,150
1,857
10,894
5
11,554
-665
-

-10,712
1,919
-472
1,654
737
12,631
23
9,301
4,456
-1,149

-10,587
211
-738
-50
60
-518
1,457
10,798
312
12,461
-416
-1,559

-6,913
3,331
1,370
56
-24
-2,492
4,421
10,244
-301
10,413
-477
609

-9,742
3,549
2,310
296
44
-1,542
2,441
13,291
-304
14,786
-2,044
853

-17,768
4,777
4,137
1,218
135
-165
-548
22,545
30
20,955
-1,015
2,575

-7.2
3.9
0.8
1.2
1.9
11.1
<0.1
11.7
-0.7
-

-7.9
1.4
-0.3
1.2
0.5
9.3
<0.1
6.8
3.3
-0.8

-7.4
2.0
1.7
0.5
<0.1
<0.1
-0.2
9.4
<0.1
8.8
-0.4
1.1

-510

-5,108

7,441

3,194

9,046

-12,858

-0.5

-3.7

-5.4

37

16,459

565

-6,803

-4,988

-8,530

<0.1

12.1

-3.6

:
:
21,330
7,454
300
9,208
4,367
101,472
137
80,675
17,194
3,465
-80,142
:

:
:
35,811
5,937
300
20,729
8,845
156,627
178
128,726
25,407
2,316
-120,816
:

:
:
56,892
8,356
108
972
33,621
13,835
223,667
1,318
196,568
22,342
3,439
-166,775
:

:
:
63,417
9,623
164
948
34,426
18,256
227,108
1,017
200,248
21,796
4,047
-163,691
:

:
:
76,012
11,863
460
992
41,995
20,702
235,411
713
210,095
19,704
4,899
-159,399
:

:
:
67,931
15,837
1,678
1,127
29,137
20,152
249,426
743
222,489
18,720
7,474
-181,495
:

:
:
21.7
7.6
0.3
9.4
4.4
103.1
0.1
82.0
17.5
3.5
-81.4
:

:
:
26.3
4.4
0.2
15.2
6.5
114.9
0.1
94.5
18.6
1.7
-88.7
:

:
:
28.4
6.6
0.7
0.5
12.2
8.4
104.3
0.3
93.0
7.8
3.1
-75.9
:

-5,031

-10,068

-6,110

-8,287

-18,507

-3.7

-7.7

51

12,235

9,002

11,978

20,795

<0.1

<0.1

8.7

-4,980

2,167

2,892

3,691

2,288

163
1,560

3,330
-608

3,546
-852

4,566
-2,575

Other economic flows in government assets and liabilities

37=42(t)-42(t-1)-18+72

Other changes in non-financial assets

38=43(t)-43(t-1)-26

Other changes in financial assets

39=49(t)-49(t-1)-32

Other changes in liabilities

40=37+38-39
= 55(t)-55(t-1)-73

Changes in net worth due to other changes in

assets/liabilities

Government balance sheet

41=42+43
42
43=44+..+48
44
45
46
47
48
49=50+..+53
50
51
52
53
54=43-49
55=41-49

Total assets
Non-financial assets
Financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities
Financial assets net of liabilities
Net worth

Table B - Government debt and link with the deficit

56=23

Government deficit (Net lending ( + ) / net

borrowing (-) under EDP)

57=63(t)-63(t-1)

Change in Government Debt

58 = 56+57 = 59+..+62

Stock flow adjustment (SFA)

40

-3.7

1.0
1.9
-1.1

59
60

Net acquisition of financial assets

Incurrence in liabilities not in the Government debt

61

Valuation effects and other changes in volume in

Government debt

326

395

499

1,178

0.5

62

Statistical discrepancies

118

-225

498

-881

-0.4

63=64+65+66
64
65=66+67
66
67
68=69+70
69
70

Government debt (nominal value)

. Currency and deposits
. Securities other than shares
.. short term
.. long term
. Loans
.. short term
.. long term

97,793
138
80,461
21,215
59,246
17,194
17,194

140,971
178
115,985
1,766
114,219
24,808
2,726
22,082

195,421
1,318
172,019
1,156
170,863
22,084
190
21,894

204,423
1,017
181,911
943
180,968
21,495
165
21,330

216,401
713
196,283
1,625
194,658
19,405
43
19,362

237,196
743
218,048
5,496
212,552
18,405
87
18,318

99.4
0.1
81.8
21.6
60.2
17.5
17.5

103.4
0.1
85.1
1.3
83.8
18.2
2.0
16.2

99.2
0.3
91.2
2.3
88.9
7.7
<0.1
7.7

15,069
2,012

24,271
2,782

33,224
3,545

34,427
3,837

38,563
4,113

40,447
4,342

15.3
2.0

17.8
2.0

16.9
1.8

-5.8

-2.0

-6.6

Table C - Memorandum items

71
72
73=20+18-72
74

Government consumption
Consumption of fixed capital
Changes in net worth due to savings and capital
transfers

-5,699

-2,686

-8,240

-4,108

-6,322

-15,824

GDP

98,397

136,281

195,367

210,459

226,437

239,141

(*) essential information by country on separate page

Government Finance Statistics - Summary page

Spain (*)

Consolidated general government

in million national currency

Table A - Summary table

in % of GDP

1996

2000

2005

2006

2007

2008

1996

2000

2008

181,736
96,857
47,541
47,656
1,660
61,152
5,952
12,966
4,809
204,744
20,446
53,063
24,796
4,502
73,926
4,828
8,073
15,110
14,787

240,259
138,046
71,555
64,002
2,489
81,146
8,299
11,739
1,029
246,542
27,111
64,728
20,417
7,125
90,253
8,089
9,008
19,811
19,855

358,135
214,385
110,963
99,105
4,317
117,447
11,021
12,555
2,727
349,383
45,319
91,011
16,268
9,151
128,743
14,190
12,292
32,409
32,354

397,720
241,094
121,417
114,814
4,863
127,104
12,341
15,263
1,918
377,876
48,969
98,261
16,152
9,778
138,780
16,051
14,059
35,826
36,604

432,808
264,627
123,492
135,783
5,352
136,752
13,438
18,408
-417
412,751
55,406
107,835
16,932
11,315
148,368
15,713
14,201
42,981
42,587

402,677
229,802
107,641
117,483
4,678
143,043
13,622
18,621
-2,411
446,910
59,829
117,641
17,202
11,687
163,636
18,681
14,850
43,384
41,642

38.4
20.4
10.0
10.1
0.4
12.9
1.3
2.7
1.0
43.2
4.3
11.2
5.2
1.0
15.6
1.0
1.7
3.2
3.1

38.1
21.9
11.4
10.2
0.4
12.9
1.3
1.9
0.2
39.1
4.3
10.3
3.2
1.1
14.3
1.3
1.4
3.1
3.2

37.0
21.1
9.9
10.8
0.4
13.1
1.3
1.7
-0.2
41.1
5.5
10.8
1.6
1.1
15.0
1.7
1.4
4.0
3.8

-23,008

-6,283

8,752

19,844

20,057

-44,233

-4.9

-1.0

-4.1

34
0

122
0

7
0

3
0

9
0

-27
0

<0.1
<0.1

<0.1
<0.1

<0.1
<0.1

-22,974

-6,161

8,759

19,847

20,066

-44,260

-4.8

-1.0

-4.1

Government revenue and expenditure

1=2+6+7+8+9
2=3+4+5
3
4
5
6
7
8
9
10=11+..+18
11
12
13
14
15
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
Other current expenditure
Capital transfers payable
Capital investments
of which, Gross fixed capital formation

Government deficit
20=1-10
21
22
23=20+21+22

Net lending ( + ) / net borrowing (-) in ESA 1995

Memo: Adjustment for swaps
Memo: Other adjustments
Memo: Government deficit: Net lending ( + ) /
net borrowing (-) under EDP

Government financing
24=20-25
25=26-32
26=27+..+31
27
28
29
30
31
32=33+..+36
33
34
35
36

Statistical discrepancy
(nonfinancial - financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities

-3

-1

<0.1

<0.1

<0.1

-23,008
13,211
7,268
-31
-2,379
1,766
6,588
36,219
98
35,337
3,937
-3,154

-6,284
9,471
11,093
-76
741
-3,218
931
15,755
-49
10,298
25
5,481

8,750
18,032
11,380
4,587
1,273
463
329
9,282
255
3,965
-1,277
6,339

19,842
26,655
13,340
10,493
1,897
334
591
6,813
267
-2,942
133
9,355

20,060
20,071
12,168
6,153
2,290
654
-1,194
11
243
-8,290
-653
8,711

-44,232
15,524
819
10,135
1,713
1,097
1,760
59,756
113
43,104
9,168
7,371

-4.9
2.8
1.5
<0.1
-0.5
0.4
1.4
7.6
<0.1
7.5
0.8
-0.7

-1.0
1.5
1.8
<0.1
0.1
-0.5
0.1
2.5
<0.1
1.6
<0.1
0.9

-4.1
1.4
<0.1
0.9
0.2
0.1
0.2
5.5
<0.1
4.0
0.8
0.7

4,883

5,094

9,714

6,383

6,863

2,214

1.0

0.8

0.2

14,012

755

2,226

-12,500

-9,692

11,269

3.0

0.1

1.0

:
:
97,213
34,946
108
5,914
44,332
11,913
360,059
2,436
271,423
68,314
17,886
-262,846
:

:
:
140,435
56,681
349
8,483
59,433
15,489
418,929
2,595
334,111
56,305
25,918
-278,494
:

:
:
185,320
75,608
6,127
16,996
70,670
15,919
460,379
2,798
357,089
64,796
35,696
-275,059
:

:
:
218,358
88,948
16,684
18,505
77,711
16,510
454,692
3,064
340,891
64,921
45,816
-236,334
:

:
:
245,292
101,116
22,845
20,467
85,548
15,316
445,011
3,307
323,400
63,969
54,335
-199,719
:

:
:
263,030
101,935
34,292
22,351
87,376
17,076
516,036
3,420
378,315
73,077
61,224
-253,006
:

:
:
20.5
7.4
<0.1
1.2
9.4
2.5
76.0
0.5
57.3
14.4
3.8
-55.5
:

:
:
22.3
9.0
<0.1
1.3
9.4
2.5
66.5
0.4
53.0
8.9
4.1
-44.2
:

:
:
24.2
9.4
3.2
2.1
8.0
1.6
47.4
0.3
34.8
6.7
5.6
-23.2
:

Other economic flows in government assets and liabilities

37=42(t)-42(t-1)-18+72

Other changes in non-financial assets

38=43(t)-43(t-1)-26

Other changes in financial assets

39=49(t)-49(t-1)-32

Other changes in liabilities

40=37+38-39
= 55(t)-55(t-1)-73

Changes in net worth due to other changes in

assets/liabilities

Government balance sheet

41=42+43
42
43=44+..+48
44
45
46
47
48
49=50+..+53
50
51
52
53
54=43-49
55=41-49

Total assets
Non-financial assets
Financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities
Financial assets net of liabilities
Net worth

Table B - Government debt and link with the deficit

Government deficit (Net lending ( + ) / net
borrowing (-) under EDP)

-22,974

-6,161

8,759

19,847

20,066

-44,260

-4.8

-1.0

-4.1

57=63(t)-63(t-1)

Change in Government Debt

36,523

11,950

2,327

-1,596

-8,887

51,536

7.7

1.9

4.7

58 = 56+57 = 59+..+62

Stock flow adjustment (SFA)

13,549

5,789

11,086

18,251

11,179

7,276

2.9

0.9

0.7

59
60

Net acquisition of financial assets

Incurrence in liabilities not in the Government debt

13,212
3,377

9,472
-5,848

18,034
-6,976

26,657
-9,969

20,071
-8,688

15,523
-6,735

2.8
0.7

1.5
-0.9

1.4
-0.6

61

Valuation effects and other changes in volume in

Government debt

-2,830

1,710

-610

948

-177

-897

-0.6

0.3

<0.1

62

Statistical discrepancies

-211

456

640

615

-26

-615

<0.1

<0.1

<0.1

319,600
2,436
248,850
82,035
166,815
68,314
8,673
59,641

373,506
2,595
314,607
45,642
268,965
56,305
5,754
50,551

391,028
2,798
323,434
33,344
290,090
64,796
4,227
60,569

389,431
3,064
321,447
32,574
288,873
64,921
4,425
60,496

380,545
3,307
313,269
33,397
279,872
63,969
4,420
59,549

432,081
3,420
355,584
52,878
302,707
73,077
7,680
65,397

67.4
0.5
52.5
17.3
35.2
14.4
1.8
12.6

59.3
0.4
49.9
7.2
42.7
8.9
0.9
8.0

39.7
0.3
32.7
4.9
27.8
6.7
0.7
6.0

85,241
7,458

108,360
9,915

163,740
14,932

177,536
16,356

193,474
17,500

211,095
18,695

18.0
1.6

17.2
1.6

19.4
1.7

-3.2

0.6

-1.8

56=23

63=64+65+66
64
65=66+67
66
67
68=69+70
69
70

Government debt (nominal value)

. Currency and deposits
. Securities other than shares
.. short term
.. long term
. Loans
.. short term
.. long term

Table C - Memorandum items

71
72
73=20+18-72
74

Government consumption
Consumption of fixed capital
Changes in net worth due to savings and capital
transfers

-15,356

3,613

26,229

39,314

45,538

-19,544

GDP

473,855

630,263

908,792

984,284

1,052,730

1,088,502

(*) essential information by country on separate page

Government Finance Statistics - Summary page

France (*)

Consolidated general government

in million national currency

Table A - Summary table

in % of GDP

1996

2000

2005

2006

2007

2008

1996

2000

2008

619,036
305,334
194,726
105,766
4,842
251,036
40,175
24,066
-1,575
668,516
68,815
169,010
44,103
19,418
281,235
34,501
11,046
40,388
38,825

723,013
399,376
219,329
173,140
6,907
257,859
45,728
22,190
-2,140
744,253
74,494
192,305
42,043
21,202
318,263
39,346
10,411
46,189
44,458

870,325
469,173
265,500
194,667
9,006
312,308
54,410
26,207
8,227
921,454
89,451
228,208
46,087
24,403
402,222
58,233
13,469
59,381
56,957

910,238
495,440
275,556
211,538
8,346
328,409
56,588
30,376
-575
952,121
92,145
234,489
46,667
25,856
420,298
59,500
12,849
60,317
57,817

939,536
510,753
285,362
216,481
8,910
340,211
59,675
32,144
-3,247
991,196
94,192
241,847
50,876
27,414
437,284
61,046
13,223
65,314
62,315

960,801
518,906
287,938
223,066
7,902
349,475
61,442
34,203
-3,225
1,027,046
97,367
247,723
54,579
27,288
453,398
66,350
15,123
65,218
62,424

50.4
24.9
15.9
8.6
0.4
20.5
3.3
2.0
-0.1
54.5
5.6
13.8
3.6
1.6
22.9
2.8
0.9
3.3
3.2

50.2
27.7
15.2
12.0
0.5
17.9
3.2
1.5
-0.1
51.6
5.2
13.3
2.9
1.5
22.1
2.7
0.7
3.2
3.1

49.3
26.6
14.8
11.4
0.4
17.9
3.2
1.8
-0.2
52.7
5.0
12.7
2.8
1.4
23.3
3.4
0.8
3.3
3.2

-49,480

-21,240

-51,129

-41,883

-51,660

-66,245

-4.0

-1.5

-3.4

0
0

220
0

761
0

817
0

342
0

326
0

<0.1
<0.1

<0.1
<0.1

<0.1
<0.1

-49,480

-21,020

-50,368

-41,066

-51,318

-65,919

-4.0

-1.5

-3.4

Government revenue and expenditure

1=2+6+7+8+9
2=3+4+5
3
4
5
6
7
8
9
10=11+..+18
11
12
13
14
15
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
Other current expenditure
Capital transfers payable
Capital investments
of which, Gross fixed capital formation

Government deficit
20=1-10
21
22
23=20+21+22

Net lending ( + ) / net borrowing (-) in ESA 1995

Memo: Adjustment for swaps
Memo: Other adjustments
Memo: Government deficit: Net lending ( + ) /
net borrowing (-) under EDP

Government financing
24=20-25
25=26-32
26=27+..+31
27
28
29
30
31
32=33+..+36
33
34
35
36

Statistical discrepancy
(nonfinancial - financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities

11

-41

-1

-2

-3

<0.1

<0.1

<0.1

-49,491
6,627
-2,045
902
-2,883
615
10,038
56,118
1,807
67,042
-16,372
3,641

-21,199
873
-6,871
613
190
7,132
-191
22,072
-9,066
30,395
296
447

-51,128
20,301
-1,912
2,782
-824
8,970
11,284
71,429
281
63,026
5,378
2,744

-41,881
-27,076
-29,579
7,171
-1,318
-11,407
8,056
14,805
4,413
-4,100
4,868
9,624

-51,662
13,073
1,364
8,655
-273
-3,783
7,110
64,735
850
40,635
15,553
7,697

-66,242
41,555
17,549
13,274
-274
3,726
7,280
107,797
4,690
98,697
-526
4,936

-4.0
0.5
-0.2
<0.1
-0.2
<0.1
0.8
4.6
0.1
5.5
-1.3
0.3

-1.5
<0.1
-0.5
<0.1
<0.1
0.5
<0.1
1.5
-0.6
2.1
<0.1
<0.1

-3.4
2.1
0.9
0.7
<0.1
0.2
0.4
5.5
0.2
5.1
<0.1
0.3

-7,280

-15,044

65,478

75,778

57,262

-110,284

-0.6

-1.0

-5.7

8,941

12,044

8,339

-38,343

-22,117

42,188

0.7

0.8

2.2

:
:
300,676
23,940
21,031
43,114
127,175
85,416
814,174
42,005
549,793
169,362
53,014
-513,498
:

:
:
440,374
29,478
19,466
35,755
242,240
113,435
947,258
34,688
689,185
148,878
74,507
-506,884
:

:
:
560,376
52,446
19,696
32,386
340,963
114,884
1,304,996
13,213
1,050,737
169,262
71,784
-744,620
:

:
:
609,078
22,759
26,291
31,069
406,854
122,105
1,281,458
18,191
1,009,004
172,859
81,404
-672,380
:

:
:
679,413
24,105
35,777
30,942
460,226
128,363
1,324,076
19,036
1,027,022
188,660
89,358
-644,663
:

:
:
610,684
41,676
47,760
30,829
355,109
135,310
1,474,061
23,723
1,167,858
188,186
94,294
-863,377
:

:
:
24.5
2.0
1.7
3.5
10.4
7.0
66.3
3.4
44.8
13.8
4.3
-41.8
:

:
:
30.6
2.0
1.4
2.5
16.8
7.9
65.7
2.4
47.8
10.3
5.2
-35.2
:

:
:
31.3
2.1
2.4
1.6
18.2
6.9
75.6
1.2
59.9
9.7
4.8
-44.3
:

Other economic flows in government assets and liabilities

37=42(t)-42(t-1)-18+72

Other changes in non-financial assets

38=43(t)-43(t-1)-26

Other changes in financial assets

39=49(t)-49(t-1)-32

Other changes in liabilities

40=37+38-39
= 55(t)-55(t-1)-73

Changes in net worth due to other changes in

assets/liabilities

Government balance sheet

41=42+43
42
43=44+..+48
44
45
46
47
48
49=50+..+53
50
51
52
53
54=43-49
55=41-49

Total assets
Non-financial assets
Financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities
Financial assets net of liabilities
Net worth

Table B - Government debt and link with the deficit

Government deficit (Net lending ( + ) / net
borrowing (-) under EDP)

-49,480

-21,020

-50,368

-41,066

-51,318

-65,919

-4.0

-1.5

-3.4

57=63(t)-63(t-1)

Change in Government Debt

48,996

21,896

68,423

4,582

58,841

105,366

4.0

1.5

5.4

58 = 56+57 = 59+..+62

Stock flow adjustment (SFA)

-484

876

18,055

-36,484

7,523

39,447

<0.1

<0.1

2.0

0.5
-0.3

<0.1
<0.1

2.1
-0.3

56=23

59
60

Net acquisition of financial assets

Incurrence in liabilities not in the Government debt

6,628
-3,622

876
-447

20,300
-2,607

-27,081
-9,594

13,074
-7,752

41,550
-4,936

61

Valuation effects and other changes in volume in

Government debt

-3,464

492

361

191

2,200

2,832

-0.3

<0.1

0.1

62

Statistical discrepancies

-26

-45

<0.1

<0.1

711,789
42,005
500,964
50,081
450,883
168,820
16,758
152,062

826,392
34,688
643,025
41,763
601,262
148,679
13,773
134,906

1,145,354
13,071
964,495
129,883
834,612
167,788
19,491
148,297

1,149,937
18,002
960,581
97,165
863,416
171,353
18,049
153,304

1,208,777
18,734
1,003,095
107,891
895,204
186,948
25,143
161,805

1,314,143
23,453
1,104,091
178,262
925,828
186,600
16,542
170,058

58.0
3.4
40.8
4.1
36.7
13.8
1.4
12.4

57.3
2.4
44.6
2.9
41.7
10.3
1.0
9.4

67.4
1.2
56.6
9.1
47.5
9.6
0.8
8.7

293,590
30,412

330,078
33,569

408,609
42,540

422,238
45,459

436,927
47,842

451,622
50,931

23.9
2.5

22.9
2.3

23.2
2.6

-3.2

-0.6

-2.7

63=64+65+66
64
65=66+67
66
67
68=69+70
69
70

Government debt (nominal value)

. Currency and deposits
. Securities other than shares
.. short term
.. long term
. Loans
.. short term
.. long term

Table C - Memorandum items

71
72
73=20+18-72
74

Government consumption
Consumption of fixed capital
Changes in net worth due to savings and capital
transfers
GDP

-39,504

-8,620

-34,288

-27,025

-34,188

-51,958

1,227,287

1,441,373

1,726,068

1,806,433

1,894,646

1,950,085

(*) essential information by country on separate page

Government Finance Statistics - Summary page

Italy (*)

Consolidated general government

in million national currency

Table A - Summary table

in % of GDP

1996

2000

2005

2006

2007

2008

1996

2000

2008

456,659
270,439
116,240
151,319
2,880
147,621
13,266
23,930
1,403
526,489
48,720
113,378
115,611
14,558
185,082
12,045
14,793
22,302
21,615

539,744
347,987
175,037
171,833
1,117
147,985
18,105
21,740
3,927
550,032
59,853
124,306
75,887
14,097
222,963
22,112
16,669
14,145
27,720

625,858
394,422
202,736
189,815
1,871
183,445
18,254
25,323
4,414
688,306
78,577
156,542
67,081
12,910
282,591
31,937
24,798
33,870
33,711

673,913
434,405
220,313
213,867
225
189,691
17,996
27,663
4,158
723,388
77,667
163,220
68,741
13,070
293,512
32,633
39,556
34,989
34,690

717,057
460,686
227,156
233,229
301
205,299
18,805
28,015
4,252
739,945
80,832
164,071
76,878
14,913
306,511
33,850
26,941
35,949
35,969

723,547
457,424
215,519
241,427
478
214,718
19,043
29,279
3,083
766,134
85,414
171,160
80,499
14,237
321,036
34,761
23,995
35,032
34,973

45.5
26.9
11.6
15.1
0.3
14.7
1.3
2.4
0.1
52.5
4.9
11.3
11.5
1.5
18.4
1.2
1.5
2.2
2.2

45.3
29.2
14.7
14.4
<0.1
12.4
1.5
1.8
0.3
46.2
5.0
10.4
6.4
1.2
18.7
1.9
1.4
1.2
2.3

46.0
29.1
13.7
15.4
<0.1
13.7
1.2
1.9
0.2
48.7
5.4
10.9
5.1
0.9
20.4
2.2
1.5
2.2
2.2

-69,830

-10,288

-62,448

-49,475

-22,888

-42,587

-7.0

-0.9

-2.7

0
0

326
0

1,016
0

163
0

-337
0

-392
0

<0.1
<0.1

<0.1
<0.1

<0.1
<0.1

-69,830

-9,962

-61,432

-49,312

-23,225

-42,979

-7.0

-0.8

-2.7

Government revenue and expenditure

1=2+6+7+8+9
2=3+4+5
3
4
5
6
7
8
9
10=11+..+18
11
12
13
14
15
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
Other current expenditure
Capital transfers payable
Capital investments
of which, Gross fixed capital formation

Government deficit
20=1-10
21
22
23=20+21+22

Net lending ( + ) / net borrowing (-) in ESA 1995

Memo: Adjustment for swaps
Memo: Other adjustments
Memo: Government deficit: Net lending ( + ) /
net borrowing (-) under EDP

Government financing
24=20-25
25=26-32
26=27+..+31
27
28
29
30
31
32=33+..+36
33
34
35
36

Statistical discrepancy
(nonfinancial - financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities

3,568

390

-1,231

-1,056

2,385

-1,629

0.4

<0.1

-0.1

-73,398
3,724
-7,396
548
3,436
-1
7,137
77,122
10,942
68,504
-513
-1,811

-10,678
10,012
-7,762
556
3,426
5,249
8,543
20,690
9,950
18,795
-6,723
-1,332

-61,217
17,083
6,684
868
8,041
-2,661
4,151
78,300
17,683
39,626
9,792
11,199

-48,419
16,537
11,430
875
-10,287
1,210
13,309
64,956
3,462
38,293
21,619
1,582

-25,273
-5,624
-11,046
2,790
320
-2,785
5,097
19,649
-11,196
30,044
-863
1,664

-40,958
14,277
8,704
1,888
3,020
809
-144
55,235
-829
63,914
-5,970
-1,880

-7.3
0.4
-0.7
<0.1
0.3
<0.1
0.7
7.7
1.1
6.8
<0.1
-0.2

-0.9
0.8
-0.7
<0.1
0.3
0.4
0.7
1.7
0.8
1.6
-0.6
-0.1

-2.6
0.9
0.6
0.1
0.2
<0.1
<0.1
3.5
<0.1
4.1
-0.4
-0.1

Other economic flows in government assets and liabilities

37=42(t)-42(t-1)-18+72

Other changes in non-financial assets

38=43(t)-43(t-1)-26

Other changes in financial assets

15,453

8,862

12,377

3,880

1,469

-15,912

1.5

0.7

-1.0

39=49(t)-49(t-1)-32

Other changes in liabilities

23,116

5,677

5,132

-37,359

-23,971

6,021

2.3

0.5

0.4

:
:
243,295
45,661
5,636
44,294
107,605
40,100
1,332,869
119,321
1,079,279
79,523
54,746
-1,089,574
:

:
:
301,335
52,008
8,708
36,910
116,744
86,965
1,442,442
166,507
1,154,037
73,726
48,172
-1,141,107
:

:
:
374,777
58,018
9,553
59,063
137,170
110,973
1,713,964
219,721
1,328,061
116,579
49,603
-1,339,187
:

:
:
395,194
69,369
10,833
49,411
145,808
119,773
1,741,561
223,184
1,328,298
138,894
51,185
-1,346,367
:

:
:
391,039
58,323
13,470
49,681
144,696
124,869
1,737,239
211,987
1,333,770
138,633
52,849
-1,346,200
:

:
:
389,404
67,726
14,886
52,920
129,145
124,727
1,798,495
211,158
1,403,719
132,649
50,969
-1,409,091
:

:
:
24.2
4.5
0.6
4.4
10.7
4.0
132.8
11.9
107.5
7.9
5.5
-108.5
:

:
:
25.3
4.4
0.7
3.1
9.8
7.3
121.1
14.0
96.9
6.2
4.0
-95.8
:

:
:
24.8
4.3
0.9
3.4
8.2
7.9
114.4
13.4
89.3
8.4
3.2
-89.6
:

40=37+38-39
= 55(t)-55(t-1)-73

Changes in net worth due to other changes in

assets/liabilities

Government balance sheet

41=42+43
42
43=44+..+48
44
45
46
47
48
49=50+..+53
50
51
52
53
54=43-49
55=41-49

Total assets
Non-financial assets
Financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities
Financial assets net of liabilities
Net worth

Table B - Government debt and link with the deficit

Government deficit (Net lending ( + ) / net
borrowing (-) under EDP)

-69,830

-9,962

-61,432

-49,312

-23,225

-42,979

-7.0

-0.8

-2.7

57=63(t)-63(t-1)

Change in Government Debt

62,019

18,279

68,214

69,220

17,582

63,452

6.2

1.5

4.0

58 = 56+57 = 59+..+62

Stock flow adjustment (SFA)

-7,811

8,317

6,782

19,908

-5,643

20,473

-0.8

0.7

17,083
-11,316

16,537
-1,606

-5,628
-1,702

14,278
1,881

56=23

59
60

Net acquisition of financial assets

Incurrence in liabilities not in the Government debt

61

Valuation effects and other changes in volume in

Government debt

62

Statistical discrepancies

63=64+65+66
64
65=66+67
66
67
68=69+70
69
70

Government debt (nominal value)

. Currency and deposits
. Securities other than shares
.. short term
.. long term
. Loans
.. short term
.. long term

1.3
0.9
0.1

2,246

6,031

-701

5,958

0.4

-1,231

-1,054

2,388

-1,644

-0.1

1,213,508
90,638
1,042,900
197,942
844,959
79,969
4,995
74,974

1,300,341
115,811
1,110,626
101,923
1,008,703
73,903
5,680
68,224

1,512,777
149,530
1,246,666
117,460
1,129,206
116,581
7,824
108,756

1,581,997
157,006
1,286,096
122,307
1,163,789
138,895
8,702
130,192

1,599,579
143,029
1,317,917
127,869
1,190,048
138,633
9,182
129,451

1,663,031
147,252
1,383,132
147,371
1,235,761
132,647
7,622
125,025

120.9
9.0
103.9
19.7
84.2
8.0
0.5
7.5

109.2
9.7
93.2
8.6
84.7
6.2
0.5
5.7

105.8
9.4
88.0
9.4
78.6
8.4
0.5
8.0

183,262
15,784

219,728
19,124

290,818
25,370

299,260
26,444

304,367
27,802

318,112
29,186

18.3
1.6

18.4
1.6

20.2
1.9

-6.3

-1.3

-2.3

Table C - Memorandum items

71
72
73=20+18-72
74

Government consumption
Consumption of fixed capital
Changes in net worth due to savings and capital
transfers
GDP

-63,312

-15,267

-53,948

-40,930

-14,741

-36,741

1,003,778

1,191,057

1,429,479

1,485,377

1,544,915

1,572,243

(*) essential information by country on separate page

Government Finance Statistics - Summary page

Cyprus (*)

Consolidated general government

in million national currency

Table A - Summary table

in % of GDP

1996

2000

2005

2006

2007

2008

1996

2000

2008

2,376
1,456
822
629
5
494
169
255
1
2,613
277
984
177
79
610
213
26
247
247

3,427
2,316
1,228
1,081
7
647
256
207
0
3,655
404
1,337
331
134
886
220
54
290
290

5,541
3,639
2,271
1,244
124
1,111
396
384
11
5,866
676
1,982
473
95
1,718
438
63
420
421

6,099
4,102
2,546
1,555
1
1,128
401
457
10
6,271
805
2,129
470
77
1,778
473
109
431
431

7,231
5,260
3,076
2,181
3
1,195
489
279
8
6,694
800
2,259
480
65
1,827
681
130
452
461

7,503
5,396
3,169
2,220
7
1,333
472
301
2
7,346
910
2,427
484
70
2,079
773
94
509
509

31.9
19.5
11.0
8.4
<0.1
6.6
2.3
3.4
<0.1
35.1
3.7
13.2
2.4
1.1
8.2
2.9
0.4
3.3
3.3

34.7
23.4
12.4
10.9
<0.1
6.5
2.6
2.1
<0.1
37.0
4.1
13.5
3.4
1.4
9.0
2.2
0.5
2.9
2.9

43.5
31.3
18.4
12.9
<0.1
7.7
2.7
1.7
<0.1
42.6
5.3
14.1
2.8
0.4
12.1
4.5
0.5
3.0
3.0

-238

-229

-326

-173

537

158

-3.2

-2.3

0.9

0
0

0
0

0
0

0
0

0
0

0
0

<0.1
<0.1

<0.1
<0.1

<0.1
<0.1

-238

-229

-326

-173

537

158

-3.2

-2.3

0.9

Government revenue and expenditure

1=2+6+7+8+9
2=3+4+5
3
4
5
6
7
8
9
10=11+..+18
11
12
13
14
15
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
Other current expenditure
Capital transfers payable
Capital investments
of which, Gross fixed capital formation

Government deficit
20=1-10
21
22
23=20+21+22

Net lending ( + ) / net borrowing (-) in ESA 1995

Memo: Adjustment for swaps
Memo: Other adjustments
Memo: Government deficit: Net lending ( + ) /
net borrowing (-) under EDP

Government financing
24=20-25
25=26-32
26=27+..+31
27
28
29
30
31
32=33+..+36
33
34
35
36

Statistical discrepancy
(nonfinancial - financial accounts)

<0.1

<0.1

Net financial transactions

Net acquisition of financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities

:
:
:
:
:
:
:
:
:
:
:
:

-228
259
43
225
-62
53
488
355
66
63
3

-326
110
35
25
4
46
435
330
78
27

-172
-121
-46
-89
4
10
52
26
21
4

537
468
378
23
25
43
-68
-160
84
8

158
-749
-768
42
-58
35
-907
-1,435
515
14

:
:
:
:
:
:
:
:
:
:
:
:

-2.3
2.6
0.4
2.3
-0.6
0.5
4.9
3.6
0.7
0.6
<0.1

0.9
-4.3
-4.5
0.2
-0.3
0.2
-5.3
-8.3
3.0
<0.1

Other economic flows in government assets and liabilities

Other changes in non-financial assets

38=43(t)-43(t-1)-26

Other changes in financial assets

-2

69

128

-108

12

<0.1

<0.1

39=49(t)-49(t-1)-32

Other changes in liabilities

-8

-2

<0.1

<0.1

Changes in net worth due to other changes in

assets/liabilities

:
:
:
:
:
:
:
:
:
:
:
:
:
:
:

:
:
2,482
704
298
1,423
56
5,824
1,000
4,184
629
10
-3,342
:

:
:
3,878
1,526
400
1,664
288
9,326
6,716
2,578
32
-5,448
:

:
:
3,885
1,479
311
1,796
298
9,377
6,743
2,609
26
-5,493
:

:
:
4,245
1,858
334
1,713
341
9,312
6,582
2,697
34
-5,067
:

:
:
3,508
1,089
375
1,667
376
8,415
5,147
3,220
48
-4,906
:

:
:
:
:
:
:
:
:
:
:
:
:
:
:
:

:
:
25.1
7.1
3.0
14.4
0.6
58.9
10.1
42.3
6.4
0.1
-33.8
:

:
:
20.3
6.3
2.2
9.7
2.2
48.8
29.8
18.7
0.3
-28.4
:

-238

-3.2

37=42(t)-42(t-1)-18+72

40=37+38-39
= 55(t)-55(t-1)-73

Government balance sheet

41=42+43
42
43=44+..+48
44
45
46
47
48
49=50+..+53
50
51
52
53
54=43-49
55=41-49

Total assets
Non-financial assets
Financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities
Financial assets net of liabilities
Net worth

Table B - Government debt and link with the deficit

Government deficit (Net lending ( + ) / net
borrowing (-) under EDP)

-229

-326

-173

537

158

-2.3

0.9

57=63(t)-63(t-1)

Change in Government Debt

51

417

31

-69

-915

0.5

-5.3

58 = 56+57 = 59+..+62

Stock flow adjustment (SFA)

-178

-1.8

56=23

59
60

Net acquisition of financial assets

Incurrence in liabilities not in the Government debt

61

Valuation effects and other changes in volume in

Government debt

62

Statistical discrepancies

63=64+65+66
64
65=66+67
66
67
68=69+70
69
70

Government debt (nominal value)

. Currency and deposits
. Securities other than shares
.. short term
.. long term
. Loans
.. short term
.. long term

92

-141

468

-757

110
-16

-121
-4

469
8

-749
-9

-4.3
<0.1

-4.4

-2

-16

-8

<0.1

4,813
4,184
1,499
2,685
629
629

9,300
6,722
635
6,087
2,578
2,578

9,331
6,722
533
6,189
2,609
2,609

9,262
6,565
202
6,363
2,697
2,697

8,347
5,127
476
4,650
3,220
3,220

1,589
48

2,427
84

2,683
93

2,765
96

3,092
101

48.7
42.3
15.2
27.2
6.4
6.4

48.4
29.7
2.8
27.0
18.7
18.7

15.4
0.3

16.1
0.5

17.9
0.6

-0.2

0.1

3.3

Table C - Memorandum items

71
72
73=20+18-72
74

Government consumption
Consumption of fixed capital
Changes in net worth due to savings and capital
transfers
GDP
(*) essential information by country on separate page

1,148
26
-17

13

11

165

893

566

7,449

9,883

13,462

14,435

15,879

17,248

Government Finance Statistics - Summary page

Latvia (*)

Consolidated general government

in million national currency

Table A - Summary table

in % of GDP

1996

2000

2005

2006

2007

2008

1996

2000

2008

1,142
625
407
218
340
65
90
22
1,156
229
341
44
25
403
12
26
76
72

1,642
931
586
346
479
86
112
34
1,774
329
513
46
47
588
73
113
64
63

3,184
1,836
1,121
715
779
296
172
101
3,221
636
910
49
49
798
326
167
284
280

4,210
2,379
1,430
949
1,007
386
318
121
4,264
756
1,122
54
72
955
514
230
560
515

5,254
3,165
1,806
1,357
2
1,322
353
300
113
5,300
895
1,574
68
90
1,123
542
89
919
837

5,637
3,323
1,750
1,571
3
1,400
416
212
286
6,308
1,107
1,947
122
149
1,395
675
148
765
782

36.5
20.0
13.0
7.0
10.9
2.1
2.9
0.7
36.9
7.3
10.9
1.4
0.8
12.9
0.4
0.8
2.4
2.3

34.6
19.6
12.3
7.3
10.1
1.8
2.4
0.7
37.3
6.9
10.8
1.0
1.0
12.4
1.5
2.4
1.4
1.3

34.6
20.4
10.8
9.7
<0.1
8.6
2.6
1.3
1.8
38.8
6.8
12.0
0.8
0.9
8.6
4.2
0.9
4.7
4.8

-14

-131

-37

-53

-46

-672

-0.4

-2.8

-4.1

0
0

0
0

1
0

1
0

2
0

-1
0

<0.1
<0.1

<0.1
<0.1

<0.1
<0.1

-14

-132

-36

-52

-45

-672

-0.4

-2.8

-4.1

Government revenue and expenditure

1=2+6+7+8+9
2=3+4+5
3
4
5
6
7
8
9
10=11+..+18
11
12
13
14
15
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
Other current expenditure
Capital transfers payable
Capital investments
of which, Gross fixed capital formation

Government deficit
20=1-10
21
22
23=20+21+22

Net lending ( + ) / net borrowing (-) in ESA 1995

Memo: Adjustment for swaps
Memo: Other adjustments
Memo: Government deficit: Net lending ( + ) /
net borrowing (-) under EDP

Government financing
24=20-25
25=26-32
26=27+..+31
27
28
29
30
31
32=33+..+36
33
34
35
36

Statistical discrepancy
(nonfinancial - financial accounts)

-59

-2

-9

23

-1.2

0.1

Net financial transactions

Net acquisition of financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities

:
:
:
:
:
:
:
:
:
:
:
:

-73
-16
-42
23
-38
42
57
64
-8
2

-45
-25
-88
-4
-2
33
36
20
0
-3
9
14

-51
299
159
-23
-58
221
349
-6
-4
75
285

-37
266
168
3
5
8
82
303
-7
-36
188
159

-695
1,236
472
14
674
33
44
1,931
126
1,030
708
68

:
:
:
:
:
:
:
:
:
:
:
:

-1.5
-0.3
-0.9
0.5
-0.8
0.9
1.2
1.3
-0.2
<0.1

-4.3
7.6
2.9
<0.1
4.1
0.2
0.3
11.9
0.8
6.3
4.3
0.4

Other economic flows in government assets and liabilities

Other changes in non-financial assets

38=43(t)-43(t-1)-26

Other changes in financial assets

118

150

66

234

521

2.5

3.2

39=49(t)-49(t-1)-32

Other changes in liabilities

-5

12

-45

29

287

-0.1

1.8

Changes in net worth due to other changes in

assets/liabilities

:
:
:
:
:
:
:
:
:
:
:
:
:
:
:

:
:
993
103
156
589
144
697
344
238
115
295
:

:
:
1,853
172
136
1,169
376
1,405
30
845
247
283
448
:

:
:
2,218
338
1
107
1,182
589
1,710
25
838
328
520
507
:

:
:
2,717
507
3
104
1,442
660
2,043
21
822
510
690
675
:

:
:
4,475
966
18
764
2,017
711
4,261
134
1,860
1,213
1,054
214
:

:
:
:
:
:
:
:
:
:
:
:
:
:
:
:

:
:
20.9
2.2
3.3
12.4
3.0
14.7
7.2
5.0
2.4
6.2
:

:
:
27.5
5.9
0.1
4.7
12.4
4.4
26.2
0.8
11.4
7.5
6.5
1.3
:

37=42(t)-42(t-1)-18+72

40=37+38-39
= 55(t)-55(t-1)-73

Government balance sheet

41=42+43
42
43=44+..+48
44
45
46
47
48
49=50+..+53
50
51
52
53
54=43-49
55=41-49

Total assets
Non-financial assets
Financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities
Financial assets net of liabilities
Net worth

Table B - Government debt and link with the deficit

Government deficit (Net lending ( + ) / net
borrowing (-) under EDP)

-14

-132

-36

-52

-45

-672

-0.4

-2.8

-4.1

57=63(t)-63(t-1)

Change in Government Debt

40

51

12

68

140

1,852

1.3

1.1

11.4

58 = 56+57 = 59+..+62

Stock flow adjustment (SFA)

26

0.8

56=23

59
60

Net acquisition of financial assets

Incurrence in liabilities not in the Government debt

61

Valuation effects and other changes in volume in

Government debt

62

Statistical discrepancies

63=64+65+66
64
65=66+67
66
67
68=69+70
69
70

Government debt (nominal value)

. Currency and deposits
. Securities other than shares
.. short term
.. long term
. Loans
.. short term
.. long term

-81

-23

16

95

1,179

-1.7

7.2

-16
-2

-25
-14

299
-284

267
-159

1,237
-82

-0.3
<0.1

7.6
-0.5

-1

-5

-1

<0.1

<0.1

-62

-4

-8

26

-1.3

0.2

436
184
133
51
252
19
233

583
344
57
287
239
2
237

1,122
30
845
72
773
247
4
244

1,190
25
840
50
790
325
3
321

1,330
18
805
45
760
507
39
468

3,181
130
1,850
915
935
1,201
98
1,103

13.9
5.9
4.3
1.6
8.1
0.6
7.5

12.3
7.2
1.2
6.0
5.0
<0.1
5.0

19.5
0.8
11.4
5.6
5.7
7.4
0.6
6.8

664
158

988
231

1,581
287

1,855
308

2,575
385

3,208
482

21.2
5.1

20.8
4.9

19.7
3.0

-3.1

-6.3

-2.4

Table C - Memorandum items

71
72
73=20+18-72
74

Government consumption
Consumption of fixed capital
Changes in net worth due to savings and capital
transfers
GDP
(*) essential information by country on separate page

-96

-298

-39

200

487

-388

3,129

4,751

9,059

11,172

14,780

16,275

Government Finance Statistics - Summary page

Lithuania (*)

Consolidated general government

in million national currency

Table A - Summary table

in % of GDP

1996

2000

2005

2006

2007

2008

1996

2000

2008

11,172
6,564
3,880
2,684
:
2,584
294
1,730
:
12,262
2,891
3,506
280
396
3,495
34
850
810
798

16,397
9,619
5,755
3,862
2
4,295
750
1,698
35
17,867
3,351
5,551
800
361
5,531
67
1,136
1,071
1,086

23,662
14,439
7,951
6,486
2
6,080
1,189
1,371
583
24,024
4,096
7,434
582
489
7,504
1,210
320
2,388
2,486

27,433
17,139
9,195
7,940
4
7,226
1,022
1,198
848
27,804
4,895
8,647
607
559
8,404
949
382
3,361
3,427

33,366
20,482
11,382
9,094
6
8,775
1,247
1,411
1,451
34,367
5,194
9,786
691
882
10,591
1,177
919
5,127
5,161

37,992
23,185
12,764
10,416
6
10,404
1,510
1,651
1,242
41,590
6,365
11,992
721
775
14,216
1,421
509
5,592
5,513

33.1
19.5
11.5
8.0
:
7.7
0.9
5.1
:
36.4
8.6
10.4
0.8
1.2
10.4
0.1
2.5
2.4
2.4

35.9
21.0
12.6
8.4
<0.1
9.4
1.6
3.7
<0.1
39.1
7.3
12.1
1.7
0.8
12.1
0.1
2.5
2.3
2.4

34.2
20.9
11.5
9.4
<0.1
9.4
1.4
1.5
1.1
37.4
5.7
10.8
0.6
0.7
12.8
1.3
0.5
5.0
5.0

-1,090

-1,470

-362

-371

-1,001

-3,598

-3.2

-3.2

-3.2

0
0

0
0

0
0

0
0

0
0

0
0

<0.1
<0.1

<0.1
<0.1

<0.1
<0.1

-1,090

-1,470

-362

-371

-1,001

-3,598

-3.2

-3.2

-3.2

Government revenue and expenditure

1=2+6+7+8+9
2=3+4+5
3
4
5
6
7
8
9
10=11+..+18
11
12
13
14
15
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
Other current expenditure
Capital transfers payable
Capital investments
of which, Gross fixed capital formation

Government deficit
20=1-10
21
22
23=20+21+22

Net lending ( + ) / net borrowing (-) in ESA 1995

Memo: Adjustment for swaps
Memo: Other adjustments
Memo: Government deficit: Net lending ( + ) /
net borrowing (-) under EDP

Government financing
24=20-25
25=26-32
26=27+..+31
27
28
29
30
31
32=33+..+36
33
34
35
36

Statistical discrepancy
(nonfinancial - financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities

549

-79

-117

1.6

-0.2

<0.1

-1,638
456
30
:
334
-8
99
2,094
:
811
1,034
249

-1,391
286
530
:
428
-795
122
1,677
78
1,587
-462
473

-366
401
345
:
-166
-230
452
767
-88
1,693
-484
-354

-254
453
2,503
:
-131
-2,283
363
707
-244
2,588
-449
-1,189

-1,008
875
-74
:
-24
-74
1,046
1,882
1,924
-118
77

-3,602
-2,209
-2,547
52
-25
-20
331
1,393
-340
928
804

-4.9
1.4
<0.1
:
1.0
<0.1
0.3
6.2
:
2.4
3.1
0.7

-3.0
0.6
1.2
:
0.9
-1.7
0.3
3.7
0.2
3.5
-1.0
1.0

-3.2
-2.0
-2.3
<0.1
<0.1
<0.1
0.3
1.3
-0.3
0.8
0.7

4,107

-278

1,689

3,072

1,807

-1,016

12.2

-0.6

-0.9

-267

-49

212

-460

-469

-1,919

-0.8

-0.1

-1.7

:
:
21,500
1,650
:
870
17,303
1,678
5,354
:
1,537
3,129
687
16,146
:

:
:
24,820
2,562
:
3,329
17,226
1,703
15,845
131
5,944
5,044
4,727
8,976
:

:
:
25,586
3,821
:
1,564
17,724
2,477
18,499
244
12,436
1,815
4,004
7,087
:

:
:
29,111
6,337
:
1,347
18,587
2,840
18,745
14,438
1,366
2,942
10,366
:

:
:
31,792
6,278
1,243
20,385
3,886
20,159
15,898
1,243
3,018
11,633
:

:
:
28,567
3,730
52
1,243
19,325
4,217
19,633
13,640
2,171
3,823
8,934
:

:
:
63.8
4.9
:
2.6
51.3
5.0
15.9
:
4.6
9.3
2.0
47.9
:

:
:
54.3
5.6
:
7.3
37.7
3.7
34.6
0.3
13.0
11.0
10.3
19.6
:

:
:
25.7
3.4
<0.1
1.1
17.4
3.8
17.7
12.3
2.0
3.4
8.0
:

-3.2

Other economic flows in government assets and liabilities

37=42(t)-42(t-1)-18+72

Other changes in non-financial assets

38=43(t)-43(t-1)-26

Other changes in financial assets

39=49(t)-49(t-1)-32

Other changes in liabilities

40=37+38-39
= 55(t)-55(t-1)-73

Changes in net worth due to other changes in

assets/liabilities

Government balance sheet

41=42+43
42
43=44+..+48
44
45
46
47
48
49=50+..+53
50
51
52
53
54=43-49
55=41-49

Total assets
Non-financial assets
Financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities
Financial assets net of liabilities
Net worth

Table B - Government debt and link with the deficit

Government deficit (Net lending ( + ) / net
borrowing (-) under EDP)

-1,090

-1,470

-362

-371

-1,001

-3,598

-3.2

-3.2

57=63(t)-63(t-1)

Change in Government Debt

1,578

878

1,121

1,663

1,759

677

4.7

1.9

0.6

58 = 56+57 = 59+..+62

Stock flow adjustment (SFA)

488

-592

759

1,291

758

-2,921

1.4

-1.3

-2.6

401
354

453
1,189

875
-77

-2,209
-805

1.4
-0.7

0.6
-1.0

-2.0
-0.7

56=23

59
60

Net acquisition of financial assets

Incurrence in liabilities not in the Government debt

456
-249

286
-473

61

Valuation effects and other changes in volume in

Government debt

-267

-325

-233

-47

88

-0.8

-0.7

<0.1

62

Statistical discrepancies

549

-79

-117

1.6

-0.2

<0.1

4,666
1,537
1,097
440
3,129
21
3,108

10,842
131
5,712
911
4,801
4,999
198
4,801

13,276
235
11,231
905
10,327
1,810
508
1,302

14,939
13,577
310
13,268
1,361
36
1,325

16,698
15,458
375
15,083
1,240
36
1,204

17,375
15,209
1,030
14,179
2,166
343
1,823

13.8
4.6
3.3
1.3
9.3
<0.1
9.2

23.7
0.3
12.5
2.0
10.5
10.9
0.4
10.5

15.6
13.7
0.9
12.8
1.9
0.3
1.6

8,217
1,481

10,413
1,592

13,503
1,830

15,966
2,025

17,638
2,291

21,469
2,653

24.4
4.4

22.8
3.5

19.3
2.4

-5.2

-4.4

-0.6

63=64+65+66
64
65=66+67
66
67
68=69+70
69
70

Government debt (nominal value)

. Currency and deposits
. Securities other than shares
.. short term
.. long term
. Loans
.. short term
.. long term

Table C - Memorandum items

71
72
73=20+18-72
74

Government consumption
Consumption of fixed capital
Changes in net worth due to savings and capital
transfers

-1,762

-1,991

196

964

1,836

-659

GDP

33,706

45,737

72,060

82,793

98,669

111,190

(*) essential information by country on separate page

Government Finance Statistics - Summary page

Luxembourg (*)

Consolidated general government

in million national currency

Table A - Summary table

in % of GDP

1996

2000

2005

2006

2007

2008

1996

2000

2008

6,685
4,270
1,759
2,494
17
1,722
335
352
6
6,497
561
1,346
65
284
2,904
383
190
764
771

9,583
6,275
2,966
3,286
23
2,403
391
503
11
8,270
715
1,661
74
338
3,775
640
238
828
843

12,574
8,151
3,991
4,116
44
3,432
575
388
29
12,573
1,044
2,379
47
499
5,897
898
478
1,332
1,361

13,548
8,725
4,261
4,416
47
3,650
611
547
15
13,088
1,033
2,509
61
524
6,195
963
458
1,346
1,224

14,951
9,611
4,675
4,889
47
4,005
656
651
27
13,572
1,109
2,654
88
562
6,490
954
501
1,215
1,246

15,808
9,977
4,655
5,269
53
4,298
692
801
40
14,843
1,302
2,812
115
584
7,109
1,035
488
1,397
1,404

42.3
27.0
11.1
15.8
0.1
10.9
2.1
2.2
<0.1
41.1
3.5
8.5
0.4
1.8
18.4
2.4
1.2
4.8
4.9

43.6
28.5
13.5
14.9
0.1
10.9
1.8
2.3
<0.1
37.6
3.2
7.5
0.3
1.5
17.2
2.9
1.1
3.8
3.8

40.2
25.4
11.8
13.4
0.1
10.9
1.8
2.0
0.1
37.7
3.3
7.1
0.3
1.5
18.1
2.6
1.2
3.5
3.6

189

1,313

460

1,379

965

1.2

6.0

2.5

0
0

0
0

0
0

0
0

0
0

0
0

<0.1
<0.1

<0.1
<0.1

<0.1
<0.1

189

1,313

460

1,379

965

1.2

6.0

2.5

Government revenue and expenditure

1=2+6+7+8+9
2=3+4+5
3
4
5
6
7
8
9
10=11+..+18
11
12
13
14
15
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
Other current expenditure
Capital transfers payable
Capital investments
of which, Gross fixed capital formation

Government deficit
20=1-10
21
22
23=20+21+22

Net lending ( + ) / net borrowing (-) in ESA 1995

Memo: Adjustment for swaps
Memo: Other adjustments
Memo: Government deficit: Net lending ( + ) /
net borrowing (-) under EDP

Government financing
24=20-25
25=26-32
26=27+..+31
27
28
29
30
31
32=33+..+36
33
34
35
36

Statistical discrepancy
(nonfinancial - financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities

-329

-329

202

-2.1

-1.5

518
650
633
41
-30
16
-10
132
13
129
-24
14

1,642
1,725
1,571
5
3
26
120
83
-2
77
8

-201
1
-74
-281
-18
-27
401
202
20
-97
172
107

:
:
1,060
-38
-7
-464
:
:
19
-139
525
:

:
:
-4,366
89
25
5,841
:
:
18
-74
285
:

:
:
1,642
-104
62
2,752
:
:
15
2,000
838
:

3.3
4.1
4.0
0.3
-0.2
0.1
<0.1
0.8
<0.1
0.8
-0.2
<0.1

7.5
7.8
7.1
<0.1
<0.1
0.1
0.5
0.4
<0.1
0.3
<0.1

:
:
4.2
-0.3
0.2
7.0
:
:
<0.1
5.1
2.1
:

275

-41

312

1.7

-0.2

22

-41

-249

0.1

-0.2

:
:
8,063
4,066
82
806
3,089
20
1,589
257
541
735
57
6,474
:

:
:
13,182
7,035
419
783
4,124
804
2,030
347
655
795
232
11,152
:

:
:
17,020
7,798
934
597
6,326
1,390
2,315
124
221
1,527
540
14,705
:

:
:
:
8,885
871
550
7,120
:
:
143
74
2,025
:
:
:

:
:
:
4,519
962
575
14,845
:
:
161
2,311
:
:
:

:
:
:
6,161
866
638
16,015
:
:
177
2,044
3,149
:
:
:

:
:
51.0
25.7
0.5
5.1
19.6
0.1
10.1
1.6
3.4
4.7
0.4
41.0
:

:
:
59.9
32.0
1.9
3.6
18.7
3.7
9.2
1.6
3.0
3.6
1.1
50.7
:

:
:
:
15.7
2.2
1.6
40.7
:
:
0.4
5.2
8.0
:
:
:

Other economic flows in government assets and liabilities

37=42(t)-42(t-1)-18+72

Other changes in non-financial assets

38=43(t)-43(t-1)-26

Other changes in financial assets

39=49(t)-49(t-1)-32

Other changes in liabilities

40=37+38-39
= 55(t)-55(t-1)-73

Changes in net worth due to other changes in

assets/liabilities

Government balance sheet

41=42+43
42
43=44+..+48
44
45
46
47
48
49=50+..+53
50
51
52
53
54=43-49
55=41-49

Total assets
Non-financial assets
Financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities
Financial assets net of liabilities
Net worth

Table B - Government debt and link with the deficit

Government deficit (Net lending ( + ) / net
borrowing (-) under EDP)

189

1,313

460

1,379

965

1.2

6.0

2.5

57=63(t)-63(t-1)

Change in Government Debt

59

78

94

405

230

2,854

0.4

0.4

7.3

58 = 56+57 = 59+..+62

56=23

Stock flow adjustment (SFA)

248

1,391

95

865

1,609

3,819

1.6

6.3

9.7

59
60

Net acquisition of financial assets

Incurrence in liabilities not in the Government debt

618
:

1,590
:

-401
:

550
:

1,588
:

4,353
:

3.9
:

7.2
:

11.1
:

61

Valuation effects and other changes in volume in

Government debt

62

Statistical discrepancies

63=64+65+66
64
65=66+67
66
67
68=69+70
69
70

Government debt (nominal value)

. Currency and deposits
. Securities other than shares
.. short term
.. long term
. Loans
.. short term
.. long term

-371

-199

497

315

21

-534

-2.3

-0.9

-1.4

1,176
7
487
487
682
40
642

1,356
24
588
588
744
68
675

1,837
124
213
213
1,500
344
1,157

2,242
143
74
74
2,025
334
1,691

2,472
161
2,311
342
1,969

5,326
177
2,000
2,000
3,149
421
2,728

7.4
<0.1
3.1
3.1
4.3
0.3
4.1

6.2
0.1
2.7
2.7
3.4
0.3
3.1

13.5
0.4
5.1
5.1
8.0
1.1
6.9

2,588
286

3,326
358

5,003
527

5,226
565

5,561
604

5,966
610

16.4
1.8

15.1
1.6

15.2
1.6

4.2

8.1

4.5

Table C - Memorandum items

71
72
73=20+18-72
74

Government consumption
Consumption of fixed capital
Changes in net worth due to savings and capital
transfers
GDP
(*) essential information by country on separate page

666

1,783

806

1,240

1,989

1,752

15,797

22,001

30,282

34,150

37,466

39,348

Government Finance Statistics - Summary page

Hungary (*)

Consolidated general government

in million national currency

Table A - Summary table

in % of GDP

1996

2000

2005

2006

2007

2008

1996

2000

2008

3,290,403
1,827,931
1,182,173
642,240
3,518
973,687
229,453
230,325
29,007
3,598,558
516,841
759,433
639,655
147,109
1,121,084
94,727
224,244
95,465
103,327

5,851,837
3,471,540
2,176,542
1,287,888
7,110
1,748,993
372,903
210,543
47,858
6,255,225
910,572
1,415,027
682,848
219,113
2,013,941
221,133
377,266
415,325
433,223

9,279,026
5,419,747
3,414,632
1,984,221
20,894
2,781,064
605,953
355,158
117,104
11,018,444
1,404,412
2,772,682
910,597
297,976
3,914,252
539,336
326,582
852,607
873,037

10,119,065
5,799,894
3,560,629
2,217,854
21,411
2,996,916
702,646
426,616
192,993
12,343,602
1,654,755
2,889,029
940,886
340,035
4,399,832
640,658
457,927
1,020,480
1,049,938

11,385,946
6,577,458
3,975,617
2,584,754
17,087
3,465,398
740,667
404,486
197,937
12,650,042
1,695,227
2,921,037
1,026,277
354,863
4,597,279
666,453
477,448
911,458
904,012

12,076,688
6,971,788
4,152,989
2,802,273
16,526
3,682,081
779,669
475,080
168,070
13,069,149
1,884,723
3,064,272
1,099,622
302,345
4,953,608
658,117
408,550
697,912
750,593

46.3
25.7
16.6
9.0
<0.1
13.7
3.2
3.2
0.4
50.6
7.3
10.7
9.0
2.1
15.8
1.3
3.2
1.3
1.5

43.8
26.0
16.3
9.7
<0.1
13.1
2.8
1.6
0.4
46.9
6.8
10.6
5.1
1.6
15.1
1.7
2.8
3.1
3.2

45.5
26.3
15.6
10.6
<0.1
13.9
2.9
1.8
0.6
49.2
7.1
11.5
4.1
1.1
18.7
2.5
1.5
2.6
2.8

-308,155

-403,388

-1,739,418

-2,224,537

-1,264,096

-992,461

-4.3

-3.0

-3.7

0
0

7,348
0

2,166
0

12,102
0

-5,037
0

-10,036
0

<0.1
<0.1

<0.1
<0.1

<0.1
<0.1

-308,155

-396,040

-1,737,252

-2,212,435

-1,269,133

-1,002,497

-4.3

-3.0

-3.8

Government revenue and expenditure

1=2+6+7+8+9
2=3+4+5
3
4
5
6
7
8
9
10=11+..+18
11
12
13
14
15
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
Other current expenditure
Capital transfers payable
Capital investments
of which, Gross fixed capital formation

Government deficit
20=1-10
21
22
23=20+21+22

Net lending ( + ) / net borrowing (-) in ESA 1995

Memo: Adjustment for swaps
Memo: Other adjustments
Memo: Government deficit: Net lending ( + ) /
net borrowing (-) under EDP

Government financing
24=20-25
25=26-32
26=27+..+31
27
28
29
30
31
32=33+..+36
33
34
35
36

Statistical discrepancy
(nonfinancial - financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities

26,739

9,547

79,518

20,906

-7,058

-2,121

0.4

<0.1

<0.1

-334,894
-105,474
-163,458
-6,805
48,046
16,743
229,420
876,117
-664,122
17,425

-412,935
-264,862
-105,264
-92,787
-55,780
-42,074
31,043
148,073
496,761
-363,751
15,063

-1,818,936
-481,729
-18,622
-18,797
62,292
-561,212
54,610
1,337,207
-94
1,236,680
-9,568
110,189

-2,245,443
-166,178
122,528
-21,393
-9,761
-327,273
69,721
2,079,265
3,621
1,500,119
462,127
113,398

-1,257,038
-17,254
150,034
-13,165
-120,214
-110,156
76,247
1,239,784
4,384
1,334,762
-171,413
72,051

-990,340
1,314,183
1,606,865
-4,527
-100,240
-176,097
-11,818
2,304,523
4,181
492,552
1,857,485
-49,695

-4.7
-1.5
-2.3
<0.1
0.7
0.2
3.2
12.3
-9.3
0.2

-3.1
-2.0
-0.8
-0.7
-0.4
-0.3
0.2
1.1
3.7
-2.7
0.1

-3.7
5.0
6.1
<0.1
-0.4
-0.7
<0.1
8.7
<0.1
1.9
7.0
-0.2

Other economic flows in government assets and liabilities

37=42(t)-42(t-1)-18+72

Other changes in non-financial assets

38=43(t)-43(t-1)-26

Other changes in financial assets

10,051

266,849

549,074

85,485

101,911

372,878

0.1

2.0

1.4

39=49(t)-49(t-1)-32

Other changes in liabilities

59,796

240,997

270,107

-76,259

-28,304

-212,319

0.8

1.8

-0.8

:
:
3,602,160
490,632
277,037
2,489,426
345,065
5,390,929
2,639,174
2,577,032
174,723
-1,788,769
:

:
:
3,818,773
429,896
248,492
267,102
2,265,717
607,566
8,133,582
5,354,508
2,426,051
353,023
-4,314,809
:

:
:
4,962,083
583,256
63,046
338,770
2,901,856
1,075,155
15,129,577
129
12,592,020
1,420,133
1,117,295
-10,167,494
:

:
:
4,881,390
724,005
31,001
372,906
2,608,602
1,144,876
17,132,583
3,750
14,033,663
1,861,309
1,233,861
-12,251,193
:

:
:
4,966,047
877,394
23,094
251,424
2,602,680
1,211,455
18,344,063
8,134
15,321,872
1,686,796
1,327,261
-13,378,016
:

:
:
6,653,108
2,392,827
82,770
151,820
2,820,608
1,205,083
20,436,267
12,315
15,639,306
3,508,554
1,276,092
-13,783,159
:

:
:
50.6
6.9
3.9
35.0
4.9
75.8
37.1
36.2
2.5
-25.2
:

:
:
28.6
3.2
1.9
2.0
17.0
4.6
60.9
40.1
18.2
2.6
-32.3
:

:
:
25.1
9.0
0.3
0.6
10.6
4.5
77.0
<0.1
58.9
13.2
4.8
-51.9
:

-3.8

40=37+38-39
= 55(t)-55(t-1)-73

Changes in net worth due to other changes in

assets/liabilities

Government balance sheet

41=42+43
42
43=44+..+48
44
45
46
47
48
49=50+..+53
50
51
52
53
54=43-49
55=41-49

Total assets
Non-financial assets
Financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities
Financial assets net of liabilities
Net worth

Table B - Government debt and link with the deficit

Government deficit (Net lending ( + ) / net
borrowing (-) under EDP)

-308,155

-396,040

-1,737,252

-2,212,435

-1,269,133

-1,002,497

-4.3

-3.0

57=63(t)-63(t-1)

Change in Government Debt

172,644

376,707

1,286,303

2,009,990

1,139,002

2,612,216

2.4

2.8

9.8

58 = 56+57 = 59+..+62

Stock flow adjustment (SFA)

-135,511

-19,333

-450,949

-202,445

-130,131

1,609,719

-1.9

-0.1

6.1

59
60

Net acquisition of financial assets

Incurrence in liabilities not in the Government debt

-105,474
-17,425

-248,475
80,890

-437,646
-79,158

-127,337
-80,434

2,858
-33,420

1,325,183
63,565

-1.5
-0.2

-1.9
0.6

5.0
0.2

61

Valuation effects and other changes in volume in

Government debt

-39,351

155,092

31,650

23,326

-67,927

234,090

-0.6

1.2

0.9

62

Statistical discrepancies

26,739

-6,840

34,205

-18,000

-31,642

-13,119

0.4

<0.1

<0.1

5,077,840
2,511,022
755,142
1,755,880
2,566,818
6,476
2,560,342

7,339,443
5,141,816
1,246,308
3,895,508
2,197,627
25,179
2,172,448

13,582,511
129
12,153,911
2,057,204
10,096,707
1,428,471
104,909
1,323,562

15,592,501
3,750
13,738,280
2,390,366
11,347,914
1,850,471
125,812
1,724,659

16,731,503
8,134
15,039,759
2,153,909
12,885,850
1,683,610
77,043
1,606,567

19,343,719
12,315
15,835,222
1,958,958
13,876,264
3,496,182
82,632
3,413,550

71.4
35.3
10.6
24.7
36.1
<0.1
36.0

55.0
38.5
9.3
29.2
16.5
0.2
16.3

72.9
<0.1
59.7
7.4
52.3
13.2
0.3
12.9

1,552,249
326,152

2,833,674
540,254

4,958,120
679,194

5,423,180
735,819

5,390,763
789,664

5,743,139
836,900

21.8
4.6

21.2
4.0

21.6
3.2

-7.6

-4.0

-4.3

56=23

63=64+65+66
64
65=66+67
66
67
68=69+70
69
70

Government debt (nominal value)

. Currency and deposits
. Securities other than shares
.. short term
.. long term
. Loans
.. short term
.. long term

Table C - Memorandum items

71
72
73=20+18-72
74

Government consumption
Consumption of fixed capital
Changes in net worth due to savings and capital
transfers
GDP

-538,842

-528,317

-1,566,005

-1,939,876

-1,142,302

-1,131,449

7,112,341

13,345,301

21,988,587

23,755,487

25,408,080

26,543,252

(*) essential information by country on separate page

Government Finance Statistics - Summary page

Malta (*)

Consolidated general government

in million national currency

Table A - Summary table

in % of GDP

1996

2000

2005

2006

2007

2008

1996

2000

2008

1,067
589
361
223
4
238
67
114
59
1,313
151
467
69
69
390
28
28
110
107

1,383
866
499
362
4
299
68
110
40
1,629
194
515
144
56
485
49
20
166
155

2,008
1,295
718
559
18
380
94
83
156
2,146
240
668
178
101
643
80
49
187
226

2,105
1,384
759
610
15
390
95
82
153
2,235
292
678
180
109
667
78
48
183
202

2,199
1,543
802
726
16
398
108
94
55
2,317
291
708
182
112
719
94
43
169
203

2,292
1,588
830
743
15
432
152
99
21
2,557
383
832
188
122
758
94
45
137
142

34.6
19.1
11.7
7.2
0.1
7.7
2.2
3.7
1.9
42.6
4.9
15.2
2.2
2.2
12.6
0.9
0.9
3.6
3.5

34.8
21.8
12.6
9.1
0.1
7.5
1.7
2.8
1.0
41.0
4.9
13.0
3.6
1.4
12.2
1.2
0.5
4.2
3.9

40.3
27.9
14.6
13.1
0.3
7.6
2.7
1.7
0.4
45.0
6.7
14.6
3.3
2.1
13.3
1.6
0.8
2.4
2.5

-246

-245

-138

-131

-119

-265

-8.0

-6.2

-4.7

0
0

0
0

0
0

0
0

0
0

0
0

<0.1
<0.1

<0.1
<0.1

<0.1
<0.1

-246

-245

-138

-131

-119

-265

-8.0

-6.2

-4.7

Government revenue and expenditure

1=2+6+7+8+9
2=3+4+5
3
4
5
6
7
8
9
10=11+..+18
11
12
13
14
15
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
Other current expenditure
Capital transfers payable
Capital investments
of which, Gross fixed capital formation

Government deficit
20=1-10
21
22
23=20+21+22

Net lending ( + ) / net borrowing (-) in ESA 1995

Memo: Adjustment for swaps
Memo: Other adjustments
Memo: Government deficit: Net lending ( + ) /
net borrowing (-) under EDP

Government financing
24=20-25
25=26-32
26=27+..+31
27
28
29
30
31
32=33+..+36
33
34
35
36

Statistical discrepancy
(nonfinancial - financial accounts)

-10

-11

0.1

Net financial transactions

Net acquisition of financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities

:
:
:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:
:
:
:
:

-140
32
75
0
-55
13
172
154
-24
42

-120
-194
38
-3
-219
-10
-73
-67
-34
28

-108
59
33
1
-32
57
167
8
123
1
35

-271
-52
-85
5
-5
33
220
23
212
-9
-6

:
:
:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:
:
:
:
:

-4.8
-0.9
-1.5
<0.1
<0.1
0.6
3.9
0.4
3.7
-0.2
-0.1

Other economic flows in government assets and liabilities

Other changes in non-financial assets

38=43(t)-43(t-1)-26

Other changes in financial assets

175

-56

42

-78

-1.4

39=49(t)-49(t-1)-32

Other changes in liabilities

90

-59

-103

198

3.5

Changes in net worth due to other changes in

assets/liabilities

:
:
:
:
:
:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:
:
:
:
:
:
:
:

:
:
1,714
351
29
1,115
219
3,999
3,421
298
280
-2,285
:

:
:
1,464
389
0
26
840
209
3,867
3,297
263
306
-2,403
:

:
:
1,566
428
27
819
291
3,930
8
3,312
263
347
-2,365
:

:
:
1,435
349
33
723
331
4,348
31
3,666
275
376
-2,913
:

:
:
:
:
:
:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:
:
:
:
:
:
:
:

:
:
25.2
6.1
0.6
12.7
5.8
76.5
0.5
64.5
4.8
6.6
-51.2
:

-4.7

37=42(t)-42(t-1)-18+72

40=37+38-39
= 55(t)-55(t-1)-73

Government balance sheet

41=42+43
42
43=44+..+48
44
45
46
47
48
49=50+..+53
50
51
52
53
54=43-49
55=41-49

Total assets
Non-financial assets
Financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities
Financial assets net of liabilities
Net worth

Table B - Government debt and link with the deficit

Government deficit (Net lending ( + ) / net
borrowing (-) under EDP)

-246

-245

-138

-131

-119

-265

-8.0

-6.2

57=63(t)-63(t-1)

Change in Government Debt

191

146

106

-102

126

247

6.2

3.7

4.3

58 = 56+57 = 59+..+62

Stock flow adjustment (SFA)

-55

-99

-32

-232

-18

-1.8

-2.5

-0.3

-194
-28

59
-35

-52
6

-0.9
0.1

56=23

59
60

Net acquisition of financial assets

Incurrence in liabilities not in the Government debt

32
-42

61

Valuation effects and other changes in volume in

Government debt

-30

-1

-6

21

0.4

62

Statistical discrepancies

-11

-11

0.1

63=64+65+66
64
65=66+67
66
67
68=69+70
69
70

Government debt (nominal value)

. Currency and deposits
. Securities other than shares
.. short term
.. long term
. Loans
.. short term
.. long term

1,236
:
1,023
210
813
213
43
170

2,221
1,959
336
1,622
263
49
214

3,355
3,058
443
2,614
298
77
221

3,254
2,991
374
2,617
263
25
238

3,379
8
3,108
355
2,753
263
25
238

3,626
31
3,320
366
2,954
275
64
211

40.1
:
33.2
6.8
26.4
6.9
1.4
5.5

55.9
49.3
8.5
40.8
6.6
1.2
5.4

63.8
0.5
58.4
6.4
51.9
4.8
1.1
3.7

616
57

737
82

945
103

1,018
111

1,039
116

1,218
123

20.0
1.8

18.5
2.1

21.4
2.2

-6.2

-4.1

-4.4

Table C - Memorandum items

71
72
73=20+18-72
74

Government consumption
Consumption of fixed capital
Changes in net worth due to savings and capital
transfers
GDP
(*) essential information by country on separate page

-192

-162

-54

-58

-66

-251

3,083

3,973

4,781

5,114

5,448

5,687

Government Finance Statistics - Summary page

Netherlands (*)

Consolidated general government

in million national currency

Table A - Summary table

in % of GDP

1996

2000

2005

2006

2007

2008

1996

2000

2008

152,020
76,924
35,414
40,621
889
52,530
11,216
10,483
867
158,064
21,313
32,391
16,951
3,570
68,692
4,447
2,030
8,670
10,655

192,856
99,060
49,033
48,540
1,487
68,741
14,212
10,599
244
184,612
27,278
39,647
15,265
6,075
76,406
7,639
2,879
9,423
13,112

228,516
124,042
63,875
58,457
1,710
71,486
18,545
14,230
213
229,965
36,410
49,543
12,103
6,200
97,647
10,168
3,013
14,881
16,884

248,820
132,332
68,151
62,370
1,811
79,850
18,949
17,432
257
246,028
39,024
50,216
11,893
6,149
109,829
10,917
2,608
15,392
17,837

259,805
141,050
71,219
67,949
1,882
81,405
19,502
17,618
230
258,829
41,012
52,353
12,541
7,154
114,851
10,524
3,233
17,161
19,068

277,583
143,426
72,397
69,230
1,799
90,647
20,253
23,028
229
273,553
44,078
54,490
12,693
7,236
120,273
11,094
4,485
19,204
20,717

47.5
24.1
11.1
12.7
0.3
16.4
3.5
3.3
0.3
49.4
6.7
10.1
5.3
1.1
21.5
1.4
0.6
2.7
3.3

46.1
23.7
11.7
11.6
0.4
16.4
3.4
2.5
<0.1
44.2
6.5
9.5
3.7
1.5
18.3
1.8
0.7
2.3
3.1

46.6
24.1
12.1
11.6
0.3
15.2
3.4
3.9
<0.1
45.9
7.4
9.1
2.1
1.2
20.2
1.9
0.8
3.2
3.5

-6,044

8,244

-1,449

2,792

976

4,030

-1.9

2.0

0.7

0
0

0
0

90
0

127
0

119
0

170
0

<0.1
<0.1

<0.1
<0.1

<0.1
<0.1

-6,044

8,244

-1,359

2,919

1,095

4,200

-1.9

2.0

0.7

Government revenue and expenditure

1=2+6+7+8+9
2=3+4+5
3
4
5
6
7
8
9
10=11+..+18
11
12
13
14
15
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
Other current expenditure
Capital transfers payable
Capital investments
of which, Gross fixed capital formation

Government deficit
20=1-10
21
22
23=20+21+22

Net lending ( + ) / net borrowing (-) in ESA 1995

Memo: Adjustment for swaps
Memo: Other adjustments
Memo: Government deficit: Net lending ( + ) /
net borrowing (-) under EDP

Government financing
24=20-25
25=26-32
26=27+..+31
27
28
29
30
31
32=33+..+36
33
34
35
36

Statistical discrepancy
(nonfinancial - financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities

<0.1

<0.1

<0.1

-6,044
-1,142
-13
102
-828
-1,109
706
4,902
22
10,112
-5,797
565

8,244
-2,721
-624
109
257
-3,065
602
-10,965
33
-5,906
-6,588
1,496

-1,449
5,872
6,063
-107
2,566
-877
-1,773
7,321
-64
5,098
3,273
-986

2,792
-2,672
-3,843
-118
-150
-4,906
6,345
-5,464
-12
-9,693
-1,238
5,479

976
5,131
7,256
292
1,959
-2,444
-1,932
4,155
-4
-2,572
5,333
1,398

4,030
92,354
730
-221
45,996
35,978
9,871
88,324
-14
74,880
13,142
316

-1.9
-0.4
<0.1
<0.1
-0.3
-0.3
0.2
1.5
<0.1
3.2
-1.8
0.2

2.0
-0.7
-0.1
<0.1
<0.1
-0.7
0.1
-2.6
<0.1
-1.4
-1.6
0.4

0.7
15.5
0.1
<0.1
7.7
6.0
1.7
14.8
<0.1
12.6
2.2
<0.1

Other economic flows in government assets and liabilities

37=42(t)-42(t-1)-18+72

Other changes in non-financial assets

38=43(t)-43(t-1)-26

Other changes in financial assets

5,705

-10,828

7,143

-5,578

6,210

12,466

1.8

-2.6

2.1

39=49(t)-49(t-1)-32

Other changes in liabilities

3,074

1,594

934

-11,729

-4,267

7,504

1.0

0.4

1.3

:
:
112,917
14,076
732
32,039
35,920
30,150
281,611
1,196
174,293
77,819
28,303
-168,694
:

:
:
120,953
11,450
743
29,545
44,198
35,017
267,026
1,273
183,468
46,982
35,303
-146,073
:

:
:
134,084
17,617
1,086
28,521
48,581
38,279
313,772
626
233,217
45,897
34,032
-179,688
:

:
:
125,834
12,312
425
28,351
43,420
41,326
296,579
614
215,064
44,545
36,356
-170,745
:

:
:
137,175
19,254
-471
30,310
48,688
39,394
296,467
610
208,164
49,939
37,754
-159,292
:

:
:
241,995
19,892
2,345
76,306
93,389
50,063
392,295
596
293,354
63,155
35,190
-150,300
:

:
:
35.3
4.4
0.2
10.0
11.2
9.4
88.1
0.4
54.5
24.3
8.9
-52.8
:

:
:
28.9
2.7
0.2
7.1
10.6
8.4
63.9
0.3
43.9
11.2
8.4
-34.9
:

:
:
40.6
3.3
0.4
12.8
15.7
8.4
65.8
0.1
49.2
10.6
5.9
-25.2
:

40=37+38-39
= 55(t)-55(t-1)-73

Changes in net worth due to other changes in

assets/liabilities

Government balance sheet

41=42+43
42
43=44+..+48
44
45
46
47
48
49=50+..+53
50
51
52
53
54=43-49
55=41-49

Total assets
Non-financial assets
Financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities
Financial assets net of liabilities
Net worth

Table B - Government debt and link with the deficit

Government deficit (Net lending ( + ) / net
borrowing (-) under EDP)

-6,044

8,244

-1,359

2,919

1,095

4,200

-1.9

2.0

0.7

57=63(t)-63(t-1)

Change in Government Debt

4,720

-11,325

8,456

-10,144

2,676

88,095

1.5

-2.7

14.8

58 = 56+57 = 59+..+62

56=23

Stock flow adjustment (SFA)

-1,324

-3,081

7,097

-7,225

3,771

92,295

-0.4

-0.7

15.5

59
60

Net acquisition of financial assets

Incurrence in liabilities not in the Government debt

-1,142
-565

-2,721
-1,425

5,671
1,187

-2,779
-5,372

5,262
-1,529

92,331
-293

-0.4
-0.2

-0.7
-0.3

15.5
<0.1

61

Valuation effects and other changes in volume in

Government debt

462

916

352

970

288

383

0.1

0.2

<0.1

62

Statistical discrepancies

-79

149

-113

-44

-250

-126

<0.1

<0.1

<0.1

236,953
1,196
157,938
6,998
150,940
77,819
7,521
70,298

224,765
1,273
176,510
5,578
170,932
46,982
5,709
41,273

266,060
626
219,537
17,954
201,583
45,897
6,985
38,912

255,916
614
210,757
13,854
196,903
44,545
5,745
38,800

258,592
610
208,043
16,714
191,329
49,939
11,494
38,445

346,687
596
282,936
84,040
198,896
63,155
12,564
50,591

74.1
0.4
49.4
2.2
47.2
24.3
2.4
22.0

53.8
0.3
42.2
1.3
40.9
11.2
1.4
9.9

58.2
0.1
47.5
14.1
33.4
10.6
2.1
8.5

72,830
8,266

91,871
10,119

121,685
12,872

135,442
13,476

143,988
14,283

151,775
15,097

22.8
2.6

22.0
2.4

25.5
2.5

-1.8

1.8

1.4

63=64+65+66
64
65=66+67
66
67
68=69+70
69
70

Government debt (nominal value)

. Currency and deposits
. Securities other than shares
.. short term
.. long term
. Loans
.. short term
.. long term

Table C - Memorandum items

71
72
73=20+18-72
74

Government consumption
Consumption of fixed capital
Changes in net worth due to savings and capital
transfers
GDP
(*) essential information by country on separate page

-5,640

7,548

560

4,708

3,854

8,137

319,755

417,960

513,407

540,216

568,664

595,883

Government Finance Statistics - Summary page

Austria (*)

Consolidated general government

in million national currency

Table A - Summary table

in % of GDP

1996

2000

2005

2006

2007

2008

1996

2000

2008

93,353
49,044
26,090
22,864
89
31,087
8,238
4,788
197
100,790
10,875
22,244
7,239
4,499
42,860
4,677
3,310
5,085
5,068

104,326
57,874
30,454
27,309
111
34,938
5,676
5,588
249
108,175
10,307
22,866
7,520
6,541
49,674
4,382
4,654
2,232
3,122

117,903
67,010
35,525
31,345
140
39,500
4,685
6,554
154
122,004
10,678
22,884
7,298
8,245
58,925
5,991
5,480
2,503
2,753

122,717
69,669
36,326
33,211
132
41,209
4,889
6,670
281
127,194
11,137
23,999
7,391
8,689
61,319
6,321
6,147
2,191
2,776

130,337
74,855
38,166
36,533
155
42,959
5,065
7,013
445
132,185
11,607
24,783
7,777
8,919
63,477
6,600
6,155
2,869
2,768

136,472
79,505
39,903
39,459
143
44,942
5,260
6,550
216
137,928
12,862
25,877
7,342
9,811
66,641
6,645
5,798
2,952
3,100

51.8
27.2
14.5
12.7
<0.1
17.3
4.6
2.7
0.1
55.9
6.0
12.3
4.0
2.5
23.8
2.6
1.8
2.8
2.8

50.3
27.9
14.7
13.2
<0.1
16.8
2.7
2.7
0.1
52.1
5.0
11.0
3.6
3.2
23.9
2.1
2.2
1.1
1.5

48.4
28.2
14.2
14.0
<0.1
15.9
1.9
2.3
<0.1
48.9
4.6
9.2
2.6
3.5
23.6
2.4
2.1
1.0
1.1

-7,436

-3,849

-4,101

-4,477

-1,848

-1,456

-4.1

-1.9

-0.5

287
0

345
0

258
0

332
1

353
-1

203
0

0.2
<0.1

0.2
<0.1

<0.1
<0.1

-7,149

-3,504

-3,843

-4,144

-1,496

-1,253

-4.0

-1.7

-0.4

Government revenue and expenditure

1=2+6+7+8+9
2=3+4+5
3
4
5
6
7
8
9
10=11+..+18
11
12
13
14
15
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
Other current expenditure
Capital transfers payable
Capital investments
of which, Gross fixed capital formation

Government deficit
20=1-10
21
22
23=20+21+22

Net lending ( + ) / net borrowing (-) in ESA 1995

Memo: Adjustment for swaps
Memo: Other adjustments
Memo: Government deficit: Net lending ( + ) /
net borrowing (-) under EDP

Government financing
24=20-25
25=26-32
26=27+..+31
27
28
29
30
31
32=33+..+36
33
34
35
36

Statistical discrepancy
(nonfinancial - financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities

-855

-365

-131

-349

62

298

-0.5

-0.2

0.1

-6,582
-2,504
-1,342
-88
967
-425
-1,615
4,078
5,098
-736
-284

-3,484
4,462
1,356
442
2,425
10
229
7,946
:
7,614
-5
337

-3,970
1,617
718
1,148
273
-1,015
493
5,587
:
4,496
1,162
-71

-4,128
111
-209
-8
427
-90
-9
4,239
:
5,782
-1,546
3

-1,910
2,139
1,362
1,496
-1,512
387
406
4,049
:
5,384
-2,047
712

-1,754
11,365
9,241
474
762
499
389
13,119
:
15,675
-1,447
-1,109

-3.7
-1.4
-0.7
<0.1
0.5
-0.2
-0.9
2.3
2.8
-0.4
-0.2

-1.7
2.2
0.7
0.2
1.2
<0.1
0.1
3.8
:
3.7
<0.1
0.2

-0.6
4.0
3.3
0.2
0.3
0.2
0.1
4.7
:
5.6
-0.5
-0.4

2,453

622

2,126

4,043

-1,108

-2,282

1.4

0.3

-0.8

802

-1,550

2,267

-6,556

-5,725

5,091

0.4

-0.7

1.8

:
:
53,903
6,079
1,363
24,234
20,892
1,334
126,420
85,958
39,291
1,171
-72,517
:

:
:
75,196
9,297
2,264
34,863
27,433
1,339
147,430
:
115,117
29,447
2,866
-72,234
:

:
:
80,093
10,548
5,808
25,673
32,724
5,340
172,370
:
142,177
27,157
3,036
-92,277
:

:
:
84,247
10,340
5,926
26,057
36,594
5,330
170,053
:
141,385
25,632
3,036
-85,806
:

:
:
85,278
11,700
6,955
22,964
37,922
5,737
168,377
:
141,039
23,585
3,753
-83,099
:

:
:
94,361
20,941
7,438
23,459
36,397
6,126
186,587
:
161,804
22,138
2,645
-92,226
:

:
:
29.9
3.4
0.8
13.5
11.6
0.7
70.2
47.7
21.8
0.7
-40.3
:

:
:
36.2
4.5
1.1
16.8
13.2
0.6
71.0
:
55.5
14.2
1.4
-34.8
:

:
:
33.5
7.4
2.6
8.3
12.9
2.2
66.2
:
57.4
7.9
0.9
-32.7
:

Other economic flows in government assets and liabilities

37=42(t)-42(t-1)-18+72

Other changes in non-financial assets

38=43(t)-43(t-1)-26

Other changes in financial assets

39=49(t)-49(t-1)-32

Other changes in liabilities

40=37+38-39
= 55(t)-55(t-1)-73

Changes in net worth due to other changes in

assets/liabilities

Government balance sheet

41=42+43
42
43=44+..+48
44
45
46
47
48
49=50+..+53
50
51
52
53
54=43-49
55=41-49

Total assets
Non-financial assets
Financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities
Financial assets net of liabilities
Net worth

Table B - Government debt and link with the deficit

Government deficit (Net lending ( + ) / net
borrowing (-) under EDP)

-7,149

-3,504

-3,843

-4,144

-1,496

-1,253

-4.0

-1.7

-0.4

57=63(t)-63(t-1)

Change in Government Debt

3,816

5,009

5,023

3,697

1,584

15,542

2.1

2.4

5.5

58 = 56+57 = 59+..+62

Stock flow adjustment (SFA)

-3,333

1,505

1,180

-447

88

14,289

-1.9

0.7

1,618
-975

111
-486

2,139
-449

11,364
-818

4.0
-0.3

56=23

5.1

59
60

Net acquisition of financial assets

Incurrence in liabilities not in the Government debt

61

Valuation effects and other changes in volume in

Government debt

-80

-36

90

1,554

0.6

62

Statistical discrepancies

618

-36

-1,692

2,189

0.8

63=64+65+66
64
65=66+67
66
67
68=69+70
69
70

Government debt (nominal value)

. Currency and deposits
. Securities other than shares
.. short term
.. long term
. Loans
.. short term
.. long term

123,023
83,203
995
82,208
39,820
802
39,018

138,040
108,858
6,653
102,205
29,181
1,170
28,012

155,753
128,635
1,067
127,569
27,117
1,368
25,749

159,450
133,849
1,728
132,121
25,601
1,079
24,521

161,033
137,490
2,206
135,285
23,543
951
22,592

176,575
154,475
10,012
144,464
22,100
1,067
21,033

68.3
46.2
0.6
45.6
22.1
0.4
21.7

66.5
52.5
3.2
49.2
14.1
0.6
13.5

62.6
54.8
3.6
51.3
7.8
0.4
7.5

36,716
3,885

39,691
3,070

45,136
2,971

47,432
3,052

49,503
3,140

52,855
3,256

20.4
2.2

19.1
1.5

18.8
1.2

-3.5

-2.3

-0.6

Table C - Memorandum items

71
72
73=20+18-72
74

Government consumption
Consumption of fixed capital
Changes in net worth due to savings and capital
transfers
GDP
(*) essential information by country on separate page

-6,236

-4,687

-4,569

-5,337

-2,119

-1,761

180,150

207,529

243,585

256,162

270,782

281,867

Government Finance Statistics - Summary page

Poland (*)

Consolidated general government

in million national currency

Table A - Summary table

in % of GDP

1996

2000

2005

2006

2007

2008

1996

2000

2008

194,917
108,874
60,953
47,857
64
49,051
18,167
3,865
14,960
215,469
28,293
44,279
19,278
4,051
78,392
5,520
20,149
15,507
15,155

283,256
147,456
93,960
53,324
172
96,329
29,217
10,785
-531
305,797
44,324
75,104
22,512
3,442
133,591
5,056
3,899
17,869
17,757

387,098
202,597
133,671
68,684
242
121,090
28,766
29,157
5,488
427,147
57,348
98,815
27,499
5,562
172,547
21,903
9,095
34,378
33,494

426,507
230,694
150,519
79,920
255
129,084
28,993
32,277
5,459
464,977
63,556
104,067
28,132
6,148
183,908
28,041
9,264
41,861
41,429

474,311
267,245
166,302
100,615
328
140,645
29,648
31,225
5,548
496,440
70,581
113,165
27,211
7,234
190,622
30,581
6,878
50,168
49,018

504,170
290,300
180,209
109,747
344
144,578
31,484
32,195
5,613
550,652
78,749
127,295
28,362
8,332
205,750
33,033
11,071
58,060
58,463

46.1
25.8
14.4
11.3
<0.1
11.6
4.3
0.9
3.5
51.0
6.7
10.5
4.6
1.0
18.6
1.3
4.8
3.7
3.6

38.1
19.8
12.6
7.2
<0.1
12.9
3.9
1.4
<0.1
41.1
6.0
10.1
3.0
0.5
17.9
0.7
0.5
2.4
2.4

39.6
22.8
14.2
8.6
<0.1
11.4
2.5
2.5
0.4
43.3
6.2
10.0
2.2
0.7
16.2
2.6
0.9
4.6
4.6

-20,552

-22,541

-40,051

-38,470

-22,129

-46,482

-4.9

-3.0

-3.7

0
0

0
0

-6
0

-6
0

24
0

35
0

<0.1
<0.1

<0.1
<0.1

<0.1
<0.1

-20,552

-22,541

-40,057

-38,476

-22,105

-46,447

-4.9

-3.0

-3.6

Government revenue and expenditure

1=2+6+7+8+9
2=3+4+5
3
4
5
6
7
8
9
10=11+..+18
11
12
13
14
15
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
Other current expenditure
Capital transfers payable
Capital investments
of which, Gross fixed capital formation

Government deficit
20=1-10
21
22
23=20+21+22

Net lending ( + ) / net borrowing (-) in ESA 1995

Memo: Adjustment for swaps
Memo: Other adjustments
Memo: Government deficit: Net lending ( + ) /
net borrowing (-) under EDP

Government financing
24=20-25
25=26-32
26=27+..+31
27
28
29
30
31
32=33+..+36
33
34
35
36

Statistical discrepancy
(nonfinancial - financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities

-9,748

-381

101

277

-145

-2.3

<0.1

<0.1

-10,804
11,200
3,927
-290
-25
4,265
3,323
22,004
19,321
-9,100
11,783

-22,160
-13,510
5,187
501
-25,959
6,761
8,650
14,308
-13,436
7,778

-40,057
10,974
7,487
130
514
-2,478
5,321
51,031
-34
72,039
-23,520
2,546

-38,571
14,548
6,789
418
-117
850
6,608
53,119
-2
49,723
-724
4,122

-22,406
17,797
11,319
-150
4,733
-1,306
3,201
40,203
-4
43,712
-8,507
5,002

-46,337
5,589
5,654
-114
-724
-1,241
2,014
51,926
1
37,756
7,460
6,709

-2.6
2.7
0.9
<0.1
<0.1
1.0
0.8
5.2
4.6
-2.2
2.8

-3.0
-1.8
0.7
<0.1
-3.5
0.9
1.2
1.9
-1.8
1.0

-3.6
0.4
0.4
<0.1
<0.1
<0.1
0.2
4.1
<0.1
3.0
0.6
0.5

5,581

14,695

-16,809

25,577

44,214

14,505

1.3

2.0

1.1

21,214

18,533

-17,976

-6,818

-15,669

26,452

5.0

2.5

2.1

:
:
241,244
13,167
2,381
2,280
193,344
30,072
217,175
111,242
85,458
20,475
24,068
:

:
:
222,334
21,402
3,675
7,478
122,516
67,263
337,600
134,866
134,983
67,751
-115,266
:

:
:
306,999
47,572
1,980
8,779
179,947
68,721
538,105
6
395,007
75,026
68,066
-231,107
:

:
:
347,124
50,533
1,187
8,422
210,920
76,062
584,407
4
444,692
69,505
70,205
-237,283
:

:
:
409,135
74,317
948
9,514
243,740
80,615
608,941
471,282
60,521
77,138
-199,806
:

:
:
429,228
80,225
900
9,525
256,300
82,279
687,319
535,606
67,734
83,979
-258,091
:

:
:
57.1
3.1
0.6
0.5
45.8
7.1
51.4
26.3
20.2
4.8
5.7
:

:
:
29.9
2.9
0.5
1.0
16.5
9.0
45.4
18.1
18.1
9.1
-15.5
:

:
:
33.7
6.3
<0.1
0.7
20.1
6.5
54.0
42.1
5.3
6.6
-20.3
:

Other economic flows in government assets and liabilities

37=42(t)-42(t-1)-18+72

Other changes in non-financial assets

38=43(t)-43(t-1)-26

Other changes in financial assets

39=49(t)-49(t-1)-32

Other changes in liabilities

40=37+38-39
= 55(t)-55(t-1)-73

Changes in net worth due to other changes in

assets/liabilities

Government balance sheet

41=42+43
42
43=44+..+48
44
45
46
47
48
49=50+..+53
50
51
52
53
54=43-49
55=41-49

Total assets
Non-financial assets
Financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities
Financial assets net of liabilities
Net worth

Table B - Government debt and link with the deficit

Government deficit (Net lending ( + ) / net
borrowing (-) under EDP)

-20,552

-22,541

-40,057

-38,476

-22,105

-46,447

-4.9

-3.0

-3.6

57=63(t)-63(t-1)

Change in Government Debt

18,094

10,440

40,633

43,017

23,306

71,461

4.3

1.4

5.6

58 = 56+57 = 59+..+62

Stock flow adjustment (SFA)

-2,458

-12,101

576

4,541

1,201

25,014

-0.6

-1.6

2.0

-15,396
8,260

10,975
-2,546

14,548
-4,122

17,797
-5,002

5,589
-6,709

-2.1
1.1

0.4
-0.5

56=23

59
60

Net acquisition of financial assets

Incurrence in liabilities not in the Government debt

61

Valuation effects and other changes in volume in

Government debt

-2,122

-9,655

-7,379

-12,836

26,200

-0.3

2.1

62

Statistical discrepancies

-2,842

1,802

1,494

1,242

-66

-0.4

<0.1

183,294
:
:
:
:
:
:
:

273,832
199
147,412
23,732
123,680
126,221
1,328
124,893

463,019
6
388,286
24,179
364,107
74,727
8,582
66,145

506,036
4
437,170
25,329
411,841
68,862
4,694
64,168

529,342
469,194
23,381
445,813
60,148
541
59,607

600,803
533,260
51,295
481,965
67,543
818
66,725

43.4
:
:
:
:
:
:
:

36.8
<0.1
19.8
3.2
16.6
17.0
0.2
16.8

47.2
41.9
4.0
37.9
5.3
<0.1
5.2

77,236
10,175

129,831
15,866

177,785
19,706

193,707
20,758

211,617
22,191

236,263
22,513

18.3
2.4

17.4
2.1

18.6
1.8

-3.6

-2.8

-0.9

63=64+65+66
64
65=66+67
66
67
68=69+70
69
70

Government debt (nominal value)

. Currency and deposits
. Securities other than shares
.. short term
.. long term
. Loans
.. short term
.. long term

Table C - Memorandum items

71
72
73=20+18-72
74

Government consumption
Consumption of fixed capital
Changes in net worth due to savings and capital
transfers

-15,220

-20,538

-25,379

-17,367

5,848

-10,935

GDP

422,436

744,378

983,302

1,060,031

1,176,737

1,272,838

(*) essential information by country on separate page

Government Finance Statistics - Summary page

Portugal (*)

Consolidated general government

in million national currency

Table A - Summary table

in % of GDP

1996

2000

2005

2006

2007

2008

1996

2000

2008

35,901
20,334
12,081
8,194
60
9,470
2,054
2,321
1,721
39,950
3,742
11,829
4,495
1,275
11,747
1,480
1,491
3,891
3,794

49,114
28,609
16,490
12,016
103
13,682
3,199
2,070
1,554
52,740
5,295
17,329
3,736
1,519
16,500
2,357
1,657
4,347
4,585

61,986
35,026
22,384
12,574
69
18,697
3,569
2,614
2,079
71,009
6,316
21,541
3,827
2,339
27,516
3,075
2,252
4,145
4,374

65,817
37,689
23,947
13,719
23
19,360
3,773
3,248
1,746
71,944
6,392
21,174
4,302
2,231
29,181
3,366
1,530
3,768
3,696

70,372
40,450
24,535
15,905
10
20,717
4,138
3,615
1,452
74,697
6,755
21,059
4,698
1,901
31,334
3,260
2,075
3,615
3,762

71,978
40,819
24,291
16,517
11
21,552
4,194
3,867
1,548
76,557
7,241
21,436
4,957
1,970
33,163
3,293
2,617
1,880
3,622

39.7
22.5
13.3
9.1
<0.1
10.5
2.3
2.6
1.9
44.1
4.1
13.1
5.0
1.4
13.0
1.6
1.6
4.3
4.2

40.2
23.4
13.5
9.8
<0.1
11.2
2.6
1.7
1.3
43.1
4.3
14.2
3.1
1.2
13.5
1.9
1.4
3.6
3.8

43.2
24.5
14.6
9.9
<0.1
12.9
2.5
2.3
0.9
46.0
4.4
12.9
3.0
1.2
19.9
2.0
1.6
1.1
2.2

-4,049

-3,626

-9,023

-6,127

-4,324

-4,579

-4.5

-3.0

-2.8

-9
0

58
0

-60
0

35
0

106
0

123
0

<0.1
<0.1

<0.1
<0.1

<0.1
<0.1

-4,058

-3,569

-9,083

-6,092

-4,218

-4,456

-4.5

-2.9

-2.7

Government revenue and expenditure

1=2+6+7+8+9
2=3+4+5
3
4
5
6
7
8
9
10=11+..+18
11
12
13
14
15
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
Other current expenditure
Capital transfers payable
Capital investments
of which, Gross fixed capital formation

Government deficit
20=1-10
21
22
23=20+21+22

Net lending ( + ) / net borrowing (-) in ESA 1995

Memo: Adjustment for swaps
Memo: Other adjustments
Memo: Government deficit: Net lending ( + ) /
net borrowing (-) under EDP

Government financing
24=20-25
25=26-32
26=27+..+31
27
28
29
30
31
32=33+..+36
33
34
35
36

Statistical discrepancy
(nonfinancial - financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities

66

<0.1

<0.1

<0.1

-4,115
-860
-218
144
90
-1,683
806
3,255
1,179
2,700
-581
-43

-3,626
-884
-678
77
168
-494
42
2,742
1,157
1,423
268
-106

-9,023
577
880
520
281
-526
-579
9,600
538
10,304
-152
-1,089

-6,127
-452
898
407
47
-1,683
-121
5,675
2,051
3,728
-32
-72

-4,324
-714
-427
-76
-2,061
1,516
335
3,610
930
1,097
982
602

-4,579
972
-577
-944
758
1,700
36
5,551
-527
8,857
-1,845
-934

-4.5
-1.0
-0.2
0.2
<0.1
-1.9
0.9
3.6
1.3
3.0
-0.6
<0.1

-3.0
-0.7
-0.6
<0.1
0.1
-0.4
<0.1
2.2
0.9
1.2
0.2
<0.1

-2.8
0.6
-0.3
-0.6
0.5
1.0
<0.1
3.3
-0.3
5.3
-1.1
-0.6

Other economic flows in government assets and liabilities

37=42(t)-42(t-1)-18+72

Other changes in non-financial assets

38=43(t)-43(t-1)-26

Other changes in financial assets

860

6,145

1,749

2,391

-458

545

1.0

5.0

0.3

39=49(t)-49(t-1)-32

Other changes in liabilities

100

2,141

-931

-2,394

-1,275

3,955

0.1

1.8

2.4

:
:
37,248
7,107
323
187
19,102
10,529
61,947
11,610
43,686
4,310
2,341
-24,699
:

:
:
40,915
8,258
1,084
2,353
24,823
4,397
75,778
14,088
49,905
4,609
7,177
-34,863
:

:
:
43,267
7,377
1,540
4,533
23,184
6,634
110,358
17,027
80,870
7,861
4,599
-67,091
:

:
:
45,207
8,247
1,969
4,502
23,973
6,515
113,640
19,078
82,273
8,037
4,252
-68,433
:

:
:
44,034
7,802
2,049
2,162
25,173
6,849
115,975
20,008
82,254
9,008
4,704
-71,940
:

:
:
45,552
7,259
1,476
2,973
26,979
6,866
125,481
19,481
94,367
7,141
4,492
-79,929
:

:
:
41.2
7.9
0.4
0.2
21.1
11.6
68.4
12.8
48.3
4.8
2.6
-27.3
:

:
:
33.5
6.8
0.9
1.9
20.3
3.6
62.0
11.5
40.8
3.8
5.9
-28.5
:

:
:
27.4
4.4
0.9
1.8
16.2
4.1
75.4
11.7
56.7
4.3
2.7
-48.0
:

-2.7

40=37+38-39
= 55(t)-55(t-1)-73

Changes in net worth due to other changes in

assets/liabilities

Government balance sheet

41=42+43
42
43=44+..+48
44
45
46
47
48
49=50+..+53
50
51
52
53
54=43-49
55=41-49

Total assets
Non-financial assets
Financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities
Financial assets net of liabilities
Net worth

Table B - Government debt and link with the deficit

Government deficit (Net lending ( + ) / net
borrowing (-) under EDP)

-4,058

-3,569

-9,083

-6,092

-4,218

-4,456

-4.5

-2.9

57=63(t)-63(t-1)

Change in Government Debt

2,297

3,136

10,759

5,730

3,180

6,675

2.5

2.6

4.0

58 = 56+57 = 59+..+62

Stock flow adjustment (SFA)

-1,761

-433

1,676

-362

-1,038

2,219

-1.9

-0.4

1.3

-837
53

576
1,095

-452
50

-714
-570

972
943

-0.8
<0.1

-0.7
<0.1

0.6
0.6

56=23

59
60

Net acquisition of financial assets

Incurrence in liabilities not in the Government debt

-763
62

61

Valuation effects and other changes in volume in

Government debt

-778

164

-19

66

240

268

-0.9

0.1

0.2

62

Statistical discrepancies

-283

187

24

-27

35

-0.3

0.2

<0.1

54,259
7,583
40,745
7,173
33,572
5,931
286
5,645

61,793
9,358
47,447
486
46,961
4,987
603
4,385

94,792
11,185
76,121
12,110
64,011
7,486
1,415
6,071

100,522
13,013
80,169
8,901
71,268
7,340
2,525
4,815

103,702
13,679
81,822
9,287
72,535
8,201
3,051
5,150

110,377
12,925
90,919
15,286
75,633
6,532
1,169
5,363

59.9
8.4
45.0
7.9
37.1
6.6
0.3
6.2

50.5
7.7
38.8
0.4
38.4
4.1
0.5
3.6

66.3
7.8
54.6
9.2
45.4
3.9
0.7
3.2

16,455
1,513

23,624
2,128

31,974
2,622

32,133
2,777

33,049
2,923

34,516
3,012

18.2
1.7

19.3
1.7

20.7
1.8

-1.8

-1.2

-3.4

63=64+65+66
64
65=66+67
66
67
68=69+70
69
70

Government debt (nominal value)

. Currency and deposits
. Securities other than shares
.. short term
.. long term
. Loans
.. short term
.. long term

Table C - Memorandum items

71
72
73=20+18-72
74

Government consumption
Consumption of fixed capital
Changes in net worth due to savings and capital
transfers

-1,672

-1,407

-7,500

-5,136

-3,632

-5,710

GDP

90,508

122,270

149,124

155,446

163,052

166,433

(*) essential information by country on separate page

Government Finance Statistics - Summary page

Romania (*)

Consolidated general government

in million national currency

Table A - Summary table

in % of GDP

1996

2000

2005

2006

2007

2008

1996

2000

2008

3,371
2,119
1,000
1,119
850
132
270
3,777
672
733
204
408
1,153
97
60
451
446

27,374
15,490
9,841
5,649
9,254
1,222
1,317
91
31,154
7,643
6,381
3,193
1,450
8,537
345
426
3,180
2,791

93,325
52,625
37,249
15,376
29,650
5,030
5,081
940
96,669
20,271
25,265
3,167
4,283
27,765
1,891
2,804
11,223
11,168

114,126
64,877
44,154
20,723
35,604
6,521
6,525
598
121,600
21,974
31,458
2,826
6,114
32,956
3,342
5,290
17,642
17,674

139,428
79,258
51,371
27,887
43,639
8,593
7,395
543
149,894
25,864
38,638
3,142
5,748
40,716
7,322
4,879
23,586
23,582

165,422
94,865
60,292
34,574
51,988
9,795
8,163
611
193,363
33,699
51,447
3,825
5,765
56,381
6,939
6,716
28,592
28,452

30.9
19.5
9.2
10.3
7.8
1.2
2.5
34.7
6.2
6.7
1.9
3.7
10.6
0.9
0.5
4.1
4.1

33.8
19.1
12.2
7.0
11.4
1.5
1.6
0.1
38.5
9.4
7.9
3.9
1.8
10.5
0.4
0.5
3.9
3.4

32.8
18.8
12.0
6.9
10.3
1.9
1.6
0.1
38.4
6.7
10.2
0.8
1.1
11.2
1.4
1.3
5.7
5.6

-406

-3,780

-3,344

-7,474

-10,466

-27,941

-3.7

-4.7

-5.5

0
0

0
0

0
0

0
0

0
0

0
0

<0.1
<0.1

<0.1
<0.1

<0.1
<0.1

-406

-3,780

-3,344

-7,474

-10,466

-27,941

-3.7

-4.7

-5.5

Government revenue and expenditure

1=2+6+7+8+9
2=3+4+5
3
4
5
6
7
8
9
10=11+..+18
11
12
13
14
15
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
Other current expenditure
Capital transfers payable
Capital investments
of which, Gross fixed capital formation

Government deficit
20=1-10
21
22
23=20+21+22

Net lending ( + ) / net borrowing (-) in ESA 1995

Memo: Adjustment for swaps
Memo: Other adjustments
Memo: Government deficit: Net lending ( + ) /
net borrowing (-) under EDP

Government financing
24=20-25
25=26-32
26=27+..+31
27
28
29
30
31
32=33+..+36
33
34
35
36

Statistical discrepancy
(nonfinancial - financial accounts)

-234

-12

-11

68

-42

-0.3

<0.1

Net financial transactions

Net acquisition of financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities

:
:
:
:
:
:
:
:
:
:
:
:

-3,546
414
154
282
-482
461
3,960
472
664
2,980
-156

-3,332
1,543
1,270
-65
-1,399
1,737
4,875
1,598
-3,052
2,197
4,132

-7,463
-1,926
5,911
-22
-7,977
162
5,537
1,081
146
1,495
2,816

-10,533
2,344
-273
-23
-1,800
4,441
12,878
679
4,737
3,078
4,384

-27,899
-9,488
-5,906
507
-2,785
-1,304
18,412
-1,634
10,280
2,741
7,025

:
:
:
:
:
:
:
:
:
:
:
:

-4.4
0.5
0.2
0.3
-0.6
0.6
4.9
0.6
0.8
3.7
-0.2

-5.5
-1.9
-1.2
0.1
-0.6
-0.3
3.7
-0.3
2.0
0.5
1.4

Other economic flows in government assets and liabilities

Other changes in non-financial assets

38=43(t)-43(t-1)-26

Other changes in financial assets

21,558

2,155

307

23,692

-25,726

26.6

-5.1

39=49(t)-49(t-1)-32

Other changes in liabilities

2,186

-531

-4,341

669

4,249

2.7

0.8

Changes in net worth due to other changes in

assets/liabilities

:
:
:
:
:
:
:
:
:
:
:
:
:
:
:

:
:
60,616
1,039
3,477
32,592
23,507
22,755
472
7,344
10,461
4,478
37,861
:

:
:
105,745
9,045
5,516
59,128
32,055
58,077
2,940
14,650
28,677
11,810
47,668
:

:
:
104,126
15,226
5,494
52,761
30,645
59,273
4,021
13,829
26,797
14,625
44,853
:

:
:
130,162
15,555
5,471
74,774
34,362
72,819
4,700
18,944
30,166
19,010
57,342
:

:
:
94,948
12,073
5,978
43,211
33,687
95,480
3,066
29,179
37,201
26,035
-532
:

:
:
:
:
:
:
:
:
:
:
:
:
:
:
:

:
:
74.8
1.3
4.3
40.2
29.0
28.1
0.6
9.1
12.9
5.5
46.8
:

:
:
18.8
2.4
1.2
8.6
6.7
18.9
0.6
5.8
7.4
5.2
-0.1
:

-5.5

37=42(t)-42(t-1)-18+72

40=37+38-39
= 55(t)-55(t-1)-73

Government balance sheet

41=42+43
42
43=44+..+48
44
45
46
47
48
49=50+..+53
50
51
52
53
54=43-49
55=41-49

Total assets
Non-financial assets
Financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities
Financial assets net of liabilities
Net worth

Table B - Government debt and link with the deficit

Government deficit (Net lending ( + ) / net
borrowing (-) under EDP)

-406

-3,780

-3,344

-7,474

-10,466

-27,941

-3.7

-4.7

57=63(t)-63(t-1)

Change in Government Debt

707

6,211

-731

-3,042

9,709

16,240

6.5

7.7

3.2

58 = 56+57 = 59+..+62

Stock flow adjustment (SFA)

301

2,431

-4,075

-10,517

-757

-11,702

2.8

3.0

-2.3

414
156

1,543
-4,378

-1,927
-4,129

2,344
-3,719

-9,488
-8,389

0.5
0.2

-1.9
-1.7

2,095

-1,247

-4,417

645

6,066

2.6

1.2

-234

-44

-27

108

-0.3

<0.1

1,210
433
381
52
776
776

18,186
472
7,375
5,045
2,331
10,338
10,338

45,626
2,931
14,177
14,177
28,519
94
28,425

42,583
4,016
12,076
12,076
26,491
29
26,463

52,292
4,700
17,859
1,697
16,163
29,733
372
29,362

68,532
3,066
28,603
7,821
20,782
36,864
1,825
35,039

11.1
4.0
3.5
0.5
7.1
7.1

22.5
0.6
9.1
6.2
2.9
12.8
12.8

13.6
0.6
5.7
1.6
4.1
7.3
0.4
7.0

1,439
10

14,140
623

50,166
7,526

57,413
7,902

66,579
8,297

87,124
8,712

13.2
<0.1

17.5
0.8

17.3
1.7

0.3

-1.5

-1.6

56=23

59
60

Net acquisition of financial assets

Incurrence in liabilities not in the Government debt

61

Valuation effects and other changes in volume in

Government debt

62

Statistical discrepancies

63=64+65+66
64
65=66+67
66
67
68=69+70
69
70

Government debt (nominal value)

. Currency and deposits
. Securities other than shares
.. short term
.. long term
. Loans
.. short term
.. long term

Table C - Memorandum items

71
72
73=20+18-72
74

Government consumption
Consumption of fixed capital
Changes in net worth due to savings and capital
transfers
GDP
(*) essential information by country on separate page

35

-1,223

354

2,266

4,824

-8,061

10,892

80,985

288,955

344,651

416,007

503,959

Government Finance Statistics - Summary page

Slovenia (*)

Consolidated general government

in million national currency

Table A - Summary table

in % of GDP

1996

2000

2005

2006

2007

2008

1996

2000

2008

5,142
2,741
1,862
872
6
1,806
356
230
8
5,275
799
1,336
247
229
2,030
137
127
370
365

7,948
4,294
2,924
1,354
16
2,675
573
390
16
8,636
1,224
2,089
445
350
3,325
330
289
582
588

12,582
6,952
4,449
2,495
8
4,165
825
605
36
12,994
1,778
3,305
447
452
5,092
757
280
883
913

13,416
7,468
4,635
2,827
6
4,428
847
618
55
13,820
1,934
3,480
433
503
5,375
746
254
1,096
1,144

14,673
8,192
5,016
3,168
9
4,814
901
630
136
14,665
1,939
3,641
443
550
5,627
689
295
1,483
1,461

15,756
8,535
5,191
3,332
11
5,311
1,008
817
85
16,424
2,239
4,111
411
606
6,192
777
433
1,654
1,604

43.3
23.1
15.7
7.4
<0.1
15.2
3.0
1.9
<0.1
44.5
6.7
11.3
2.1
1.9
17.1
1.2
1.1
3.1
3.1

43.0
23.2
15.8
7.3
<0.1
14.5
3.1
2.1
<0.1
46.7
6.6
11.3
2.4
1.9
18.0
1.8
1.6
3.2
3.2

42.4
23.0
14.0
9.0
<0.1
14.3
2.7
2.2
0.2
44.2
6.0
11.1
1.1
1.6
16.7
2.1
1.2
4.5
4.3

-133

-688

-412

-404

-667

-1.1

-3.7

-1.8

0
0

0
0

0
0

0
0

0
0

0
0

<0.1
<0.1

<0.1
<0.1

<0.1
<0.1

-133

-688

-412

-404

-667

-1.1

-3.7

-1.8

Government revenue and expenditure

1=2+6+7+8+9
2=3+4+5
3
4
5
6
7
8
9
10=11+..+18
11
12
13
14
15
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
Other current expenditure
Capital transfers payable
Capital investments
of which, Gross fixed capital formation

Government deficit
20=1-10
21
22
23=20+21+22

Net lending ( + ) / net borrowing (-) in ESA 1995

Memo: Adjustment for swaps
Memo: Other adjustments
Memo: Government deficit: Net lending ( + ) /
net borrowing (-) under EDP

Government financing
24=20-25
25=26-32
26=27+..+31
27
28
29
30
31
32=33+..+36
33
34
35
36

Statistical discrepancy
(nonfinancial - financial accounts)

-4

-11

<0.1

Net financial transactions

Net acquisition of financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities

:
:
:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:
:
:
:
:

-408
-158
-157
14
8
-87
65
250
3
178
107
-38

-405
525
351
-10
12
-98
270
930
1
678
-123
375

3
96
412
103
9
-806
379
93
34
-226
-59
345

-656
58
248
-49
-3
9
-147
714
2
340
41
331

:
:
:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:
:
:
:
:

-1.8
0.2
0.7
-0.1
<0.1
<0.1
-0.4
1.9
<0.1
0.9
0.1
0.9

Other economic flows in government assets and liabilities

Other changes in non-financial assets

38=43(t)-43(t-1)-26

Other changes in financial assets

251

850

2,782

-3,489

-9.4

39=49(t)-49(t-1)-32

Other changes in liabilities

21

-186

-226

<0.1

Changes in net worth due to other changes in

assets/liabilities

:
:
:
:
:
:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:
:
:
:
:
:
:
:

:
:
12,208
1,258
250
376
7,815
2,509
9,755
14
6,922
1,144
1,675
2,452
:

:
:
13,582
1,592
248
360
9,263
2,120
10,499
15
7,406
1,015
2,063
3,083
:

:
:
16,461
1,978
361
366
11,319
2,438
10,367
40
6,955
961
2,410
6,094
:

:
:
13,030
2,280
311
448
7,690
2,301
11,084
42
7,353
878
2,811
1,946
:

:
:
:
:
:
:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:
:
:
:
:
:
:
:

:
:
35.1
6.1
0.8
1.2
20.7
6.2
29.8
0.1
19.8
2.4
7.6
5.2
:

-133

-688

-412

-404

-667

-1.1

-3.7

-1.8

399

534

-218

266

37=42(t)-42(t-1)-18+72

40=37+38-39
= 55(t)-55(t-1)-73

Government balance sheet

41=42+43
42
43=44+..+48
44
45
46
47
48
49=50+..+53
50
51
52
53
54=43-49
55=41-49

Total assets
Non-financial assets
Financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities
Financial assets net of liabilities
Net worth

Table B - Government debt and link with the deficit

56=23

Government deficit (Net lending ( + ) / net

borrowing (-) under EDP)

0.7

57=63(t)-63(t-1)

Change in Government Debt

58 = 56+57 = 59+..+62

Stock flow adjustment (SFA)

-13

130

-210

-401

-1.1

59
60

Net acquisition of financial assets

Incurrence in liabilities not in the Government debt

:
:

:
:

-155
3

195
31

-125
36

-50
-84

:
:

:
:

-0.1
-0.2

61

Valuation effects and other changes in volume in

Government debt

51

42

-19

-144

-0.4

62

Statistical discrepancies

87

-138

-103

-123

-0.3

Government debt (nominal value)

. Currency and deposits
. Securities other than shares
.. short term
.. long term
. Loans
.. short term
.. long term

:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

7,755
15
6,601
259
6,342
1,139
91
1,048

8,289
15
7,270
296
6,975
1,003
120
883

8,071
40
7,101
134
6,967
931
138
793

8,337
42
7,487
88
7,399
808
109
699

:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

22.5
0.1
20.2
0.2
19.9
2.2
0.3
1.9

2,187
191

3,471
278

5,452
442

5,825
484

5,990
530

6,735
589

18.4
1.6

18.8
1.5

18.1
1.6

0.4

-2.1

1.1

63=64+65+66
64
65=66+67
66
67
68=69+70
69
70

Table C - Memorandum items

71
72
73=20+18-72
74

Government consumption
Consumption of fixed capital
Changes in net worth due to savings and capital
transfers
GDP
(*) essential information by country on separate page

45

-383

29

208

960

397

11,866

18,481

28,750

31,050

34,568

37,135

Government Finance Statistics - Summary page

Slovakia (*)

Consolidated general government

in million national currency

Table A - Summary table

in % of GDP

1996

2000

2005

2006

2007

2008

1996

2000

2008

9,417
5,058
2,971
2,082
5
3,441
398
486
34
11,551
2,086
2,049
546
831
3,595
239
1,324
880
808

12,431
6,217
3,895
2,314
8
4,428
570
1,192
24
16,255
2,120
2,746
1,266
773
4,994
588
2,965
804
876

17,343
9,062
6,101
2,960
1
6,314
668
1,298
0
18,730
2,472
3,592
848
647
8,313
991
842
1,025
1,029

18,423
9,474
6,141
3,333
0
6,553
719
1,661
17
20,325
3,111
4,058
804
726
8,971
1,024
611
1,020
1,198

20,014
10,586
6,797
3,790
0
7,287
759
1,265
117
21,157
2,818
4,182
852
740
9,879
1,035
586
1,066
1,149

21,844
11,318
6,995
4,322
0
8,137
651
1,714
24
23,393
3,364
4,417
833
1,116
10,515
924
1,075
1,149
1,314

43.8
23.5
13.8
9.7
<0.1
16.0
1.9
2.3
0.2
53.7
9.7
9.5
2.5
3.9
16.7
1.1
6.2
4.1
3.8

39.9
20.0
12.5
7.4
<0.1
14.2
1.8
3.8
<0.1
52.2
6.8
8.8
4.1
2.5
16.0
1.9
9.5
2.6
2.8

32.5
16.8
10.4
6.4
<0.1
12.1
1.0
2.6
<0.1
34.8
5.0
6.6
1.2
1.7
15.6
1.4
1.6
1.7
2.0

-2,134

-3,824

-1,387

-1,902

-1,143

-1,549

-9.9

-12.3

-2.3

0
0

0
0

0
0

0
0

0
0

0
0

<0.1
<0.1

<0.1
<0.1

<0.1
<0.1

-2,134

-3,824

-1,387

-1,902

-1,143

-1,549

-9.9

-12.3

-2.3

Government revenue and expenditure

1=2+6+7+8+9
2=3+4+5
3
4
5
6
7
8
9
10=11+..+18
11
12
13
14
15
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
Other current expenditure
Capital transfers payable
Capital investments
of which, Gross fixed capital formation

Government deficit
20=1-10
21
22
23=20+21+22

Net lending ( + ) / net borrowing (-) in ESA 1995

Memo: Adjustment for swaps
Memo: Other adjustments
Memo: Government deficit: Net lending ( + ) /
net borrowing (-) under EDP

Government financing
24=20-25
25=26-32
26=27+..+31
27
28
29
30
31
32=33+..+36
33
34
35
36

Statistical discrepancy
(nonfinancial - financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities

-3

28

-52

-39

-28

<0.1

<0.1

<0.1

-2,131
-1,572
136
-592
-120
35
-1,032
559
1,215
1,106
-1,762

-3,852
-749
118
-71
-354
-740
297
3,104
0
999
1,423
682

-1,336
-3,386
-2,528
-129
-515
-318
104
-2,050
-491
-1,716
158

-1,863
-1,355
62
-76
-172
-989
-179
508
992
-611
127

-1,115
144
574
-8
-121
-227
-74
1,259
5
1,216
-127
165

-1,554
-595
-189
-1
12
-125
-291
959
0
867
139
-47

-9.9
-7.3
0.6
-2.7
-0.6
0.2
-4.8
2.6
5.6
5.1
-8.2

-12.4
-2.4
0.4
-0.2
-1.1
-2.4
1.0
10.0
<0.1
3.2
4.6
2.2

-2.3
-0.9
-0.3
<0.1
<0.1
-0.2
-0.4
1.4
<0.1
1.3
0.2
<0.1

Other economic flows in government assets and liabilities

37=42(t)-42(t-1)-18+72

Other changes in non-financial assets

38=43(t)-43(t-1)-26

Other changes in financial assets

288

105

1,782

-110

5,118

238

1.3

0.3

0.4

39=49(t)-49(t-1)-32

Other changes in liabilities

156

-206

-190

-846

-74

0.7

-0.7

<0.1

:
:
12,022
1,720
64
7,365
2,626
246
8,100
31
3,820
2,930
1,319
3,922
:

:
:
14,050
1,703
161
6,396
4,054
1,737
17,919
4
7,734
7,959
2,222
-3,868
:

:
:
16,494
2,577
194
1,434
9,339
2,950
18,961
14,237
3,399
1,325
-2,467
:

:
:
15,029
2,638
148
1,282
8,793
2,168
18,624
28
15,228
1,865
1,502
-3,595
:

:
:
20,291
8,225
312
1,160
8,501
2,094
19,809
33
16,377
1,690
1,709
482
:

:
:
19,934
8,036
312
1,172
8,375
2,039
20,768
34
17,243
1,829
1,662
-834
:

:
:
55.9
8.0
0.3
34.2
12.2
1.1
37.7
0.1
17.8
13.6
6.1
18.2
:

:
:
45.1
5.5
0.5
20.5
13.0
5.6
57.5
<0.1
24.8
25.5
7.1
-12.4
:

:
:
29.7
12.0
0.5
1.7
12.5
3.0
30.9
<0.1
25.7
2.7
2.5
-1.2
:

-2.3

40=37+38-39
= 55(t)-55(t-1)-73

Changes in net worth due to other changes in

assets/liabilities

Government balance sheet

41=42+43
42
43=44+..+48
44
45
46
47
48
49=50+..+53
50
51
52
53
54=43-49
55=41-49

Total assets
Non-financial assets
Financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities
Financial assets net of liabilities
Net worth

Table B - Government debt and link with the deficit

Government deficit (Net lending ( + ) / net
borrowing (-) under EDP)

-2,134

-3,824

-1,387

-1,902

-1,143

-1,549

-9.9

-12.3

57=63(t)-63(t-1)

Change in Government Debt

2,429

2,242

-1,880

-77

1,283

560

11.3

7.2

0.8

58 = 56+57 = 59+..+62

Stock flow adjustment (SFA)

295

-1,583

-3,267

-1,980

140

-988

1.4

-5.1

-1.5

-3,386
-158

-1,355
-127

144
-165

-595
47

56=23

-0.9
<0.1

59
60

Net acquisition of financial assets

Incurrence in liabilities not in the Government debt

61

Valuation effects and other changes in volume in

Government debt

328

-459

189

-445

-0.7

62

Statistical discrepancies

-52

-39

-28

<0.1

63=64+65+66
64
65=66+67
66
67
68=69+70
69
70

Government debt (nominal value)

. Currency and deposits
. Securities other than shares
.. short term
.. long term
. Loans
.. short term
.. long term

6,695
3,853
1,172
2,681
2,842
60
2,782

15,682
7,397
1,128
6,269
8,285
23
8,262

16,847
13,791
193
13,598
3,056
140
2,916

16,769
28
14,506
14,506
2,235
40
2,195

18,053
33
16,137
16,137
1,883
3
1,879

18,613
34
16,630
741
15,889
1,949
233
1,717

31.1
17.9
5.4
12.5
13.2
0.3
12.9

50.3
23.7
3.6
20.1
26.6
<0.1
26.5

27.7
<0.1
24.7
1.1
23.6
2.9
0.3
2.6

5,146
863

6,279
1,193

9,036
1,416

10,410
1,485

10,640
1,533

11,691
1,608

23.9
4.0

20.2
3.8

17.4
2.4

-9.8

-13.5

-3.0

Table C - Memorandum items

71
72
73=20+18-72
74

Government consumption
Consumption of fixed capital
Changes in net worth due to savings and capital
transfers

-2,117

-4,213

-1,778

-2,367

-1,611

-2,008

GDP

21,512

31,161

49,280

55,046

61,547

67,221

(*) essential information by country on separate page

Government Finance Statistics - Summary page

Finland (*)

Consolidated general government

in million national currency

Table A - Summary table

in % of GDP

1996

2000

2005

2006

2007

2008

1996

2000

2008

55,971
32,550
13,565
18,766
219
14,049
5,243
4,080
49
59,475
8,743
15,305
4,143
1,974
22,733
2,224
1,498
2,855
2,793

72,993
46,049
17,794
27,887
368
16,022
5,853
4,943
126
63,871
10,429
17,230
3,698
2,001
23,548
3,160
490
3,315
3,325

83,085
49,864
21,772
27,606
486
19,117
7,837
6,114
153
78,986
14,333
21,652
2,650
2,075
29,400
4,257
642
3,977
4,127

87,849
51,912
22,671
28,736
505
20,510
8,253
6,997
177
81,343
15,161
22,329
2,575
2,256
30,213
4,474
535
3,800
4,015

94,386
55,414
23,429
31,526
459
21,618
8,819
8,364
171
84,980
16,114
23,268
2,652
2,319
31,071
4,557
592
4,407
4,519

98,576
56,883
23,911
32,321
651
22,527
9,315
9,672
179
90,431
17,489
24,698
2,719
2,451
32,665
5,050
685
4,674
4,771

56.4
32.8
13.7
18.9
0.2
14.2
5.3
4.1
<0.1
59.9
8.8
15.4
4.2
2.0
22.9
2.2
1.5
2.9
2.8

55.2
34.8
13.5
21.1
0.3
12.1
4.4
3.7
<0.1
48.3
7.9
13.0
2.8
1.5
17.8
2.4
0.4
2.5
2.5

53.4
30.8
12.9
17.5
0.4
12.2
5.0
5.2
<0.1
49.0
9.5
13.4
1.5
1.3
17.7
2.7
0.4
2.5
2.6

-3,504

9,122

4,099

6,506

9,406

8,145

-3.5

6.9

4.4

0
0

0
0

299
0

183
0

-1
0

94
0

<0.1
<0.1

<0.1
<0.1

<0.1
<0.1

-3,504

9,122

4,398

6,689

9,405

8,239

-3.5

6.9

4.5

Government revenue and expenditure

1=2+6+7+8+9
2=3+4+5
3
4
5
6
7
8
9
10=11+..+18
11
12
13
14
15
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
Other current expenditure
Capital transfers payable
Capital investments
of which, Gross fixed capital formation

Government deficit
20=1-10
21
22
23=20+21+22

Net lending ( + ) / net borrowing (-) in ESA 1995

Memo: Adjustment for swaps
Memo: Other adjustments
Memo: Government deficit: Net lending ( + ) /
net borrowing (-) under EDP

Government financing
24=20-25
25=26-32
26=27+..+31
27
28
29
30
31
32=33+..+36
33
34
35
36

Statistical discrepancy
(nonfinancial - financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities

-55

468

199

-817

-864

-885

<0.1

0.4

-0.5

-3,449
-949
-619
2,335
-4,162
1,200
297
2,500
27
2,331
-236
378

8,654
9,395
1,213
6,638
-338
-82
1,964
741
13
162
124
442

3,900
2,383
-405
1,873
144
1,359
-588
-1,517
55
-2,084
193
319

7,323
7,327
1,197
846
546
4,657
81
4
33
658
-750
63

10,270
8,779
647
-713
-81
7,917
1,009
-1,491
30
-3,548
669
1,358

9,030
8,147
752
3,422
3,508
427
38
-883
28
-1,821
1,055
-145

-3.5
-1.0
-0.6
2.4
-4.2
1.2
0.3
2.5
<0.1
2.3
-0.2
0.4

6.5
7.1
0.9
5.0
-0.3
<0.1
1.5
0.6
<0.1
0.1
<0.1
0.3

4.9
4.4
0.4
1.9
1.9
0.2
<0.1
-0.5
<0.1
-1.0
0.6
<0.1

6,675

-27,644

16,385

13,123

6,086

-41,068

6.7

-20.9

-22.2

451

1,382

-672

-1,230

1,033

1,654

0.5

1.0

0.9

:
:
72,260
3,053
15,070
24,717
24,634
4,786
65,612
241
56,900
5,707
2,764
6,648
:

:
:
110,337
5,180
25,618
21,155
50,049
8,335
69,239
253
56,073
6,491
6,422
41,098
:

:
:
166,938
9,329
44,635
21,142
84,452
7,380
76,135
354
57,486
11,211
7,084
90,803
:

:
:
187,388
10,424
44,603
21,687
103,297
7,377
74,909
387
57,021
10,437
7,064
112,479
:

:
:
202,253
11,235
45,023
21,607
116,074
8,314
74,451
417
54,559
11,050
8,425
127,802
:

:
:
169,332
12,001
45,289
25,116
78,513
8,413
75,222
444
54,463
12,080
8,235
94,110
:

:
:
72.8
3.1
15.2
24.9
24.8
4.8
66.1
0.2
57.3
5.7
2.8
6.7
:

:
:
83.5
3.9
19.4
16.0
37.9
6.3
52.4
0.2
42.4
4.9
4.9
31.1
:

:
:
91.7
6.5
24.5
13.6
42.5
4.6
40.7
0.2
29.5
6.5
4.5
50.9
:

Other economic flows in government assets and liabilities

37=42(t)-42(t-1)-18+72

Other changes in non-financial assets

38=43(t)-43(t-1)-26

Other changes in financial assets

39=49(t)-49(t-1)-32

Other changes in liabilities

40=37+38-39
= 55(t)-55(t-1)-73

Changes in net worth due to other changes in

assets/liabilities

Government balance sheet

41=42+43
42
43=44+..+48
44
45
46
47
48
49=50+..+53
50
51
52
53
54=43-49
55=41-49

Total assets
Non-financial assets
Financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities
Financial assets net of liabilities
Net worth

Table B - Government debt and link with the deficit

Government deficit (Net lending ( + ) / net
borrowing (-) under EDP)

-3,504

9,122

4,398

6,689

9,405

8,239

-3.5

6.9

4.5

57=63(t)-63(t-1)

Change in Government Debt

2,106

2,035

-1,934

45

-2,473

-206

2.1

1.5

-0.1

58 = 56+57 = 59+..+62

Stock flow adjustment (SFA)

-1,398

11,157

-1.4

8.4

56=23

2,464

6,734

6,932

8,033

2,382
-588

7,357
-37

8,454
-272

8,147
1,014

4.4
0.5

-633

112

<0.1

-617

-1,240

-0.7

59
60

Net acquisition of financial assets

Incurrence in liabilities not in the Government debt

61

Valuation effects and other changes in volume in

Government debt

426

184

62

Statistical discrepancies

244

-770

63=64+65+66
64
65=66+67
66
67
68=69+70
69
70

Government debt (nominal value)

. Currency and deposits
. Securities other than shares
.. short term
.. long term
. Loans
.. short term
.. long term

4.3

56,458
242
50,714
5,237
45,477
5,502
4
5,498

57,891
252
51,238
5,110
46,128
6,401
198
6,203

65,653
354
54,106
4,117
49,989
11,193
1,737
9,456

65,698
387
54,884
6,630
48,254
10,427
283
10,144

63,225
417
51,767
6,778
44,989
11,041
544
10,497

63,019
445
50,500
7,288
43,212
12,074
1,120
10,954

56.9
0.2
51.1
5.3
45.8
5.5
<0.1
5.5

43.8
0.2
38.8
3.9
34.9
4.8
0.1
4.7

34.1
0.2
27.3
3.9
23.4
6.5
0.6
5.9

23,060
2,557

26,898
2,910

35,092
3,485

36,570
3,636

38,438
3,923

41,273
4,131

23.2
2.6

20.3
2.2

22.3
2.2

-3.2

7.2

4.7

Table C - Memorandum items

71
72
73=20+18-72
74

Government consumption
Consumption of fixed capital
Changes in net worth due to savings and capital
transfers

-3,206

9,527

4,591

6,670

9,890

8,688

GDP

99,259

132,198

157,070

167,009

179,659

184,728

(*) essential information by country on separate page

Government Finance Statistics - Summary page

Sweden (*)

Consolidated general government

in million national currency

Table A - Summary table

in % of GDP

1996

2000

2005

2006

2007

2008

1996

2000

2008

1,106,038
675,810
292,385
381,872
1,553
256,206
87,147
85,654
1,221
1,167,483
194,445
311,728
99,759
58,389
397,456
41,184
11,418
53,104
63,698

1,335,294
856,529
360,346
493,396
2,787
311,228
93,625
72,706
1,206
1,251,002
217,884
344,968
78,425
34,763
442,070
68,562
7,817
56,513
62,603

1,565,602
996,728
452,345
543,291
1,092
367,883
119,115
79,672
2,204
1,510,158
261,458
428,724
51,301
42,149
546,533
91,445
13,668
74,880
81,427

1,639,723
1,061,559
485,032
576,407
120
371,138
124,170
80,729
2,127
1,569,579
279,428
443,839
50,801
43,107
559,266
100,187
10,414
82,537
88,658

1,726,135
1,099,774
515,634
584,117
23
393,263
130,279
100,312
2,507
1,610,023
288,172
462,870
54,998
44,975
560,319
100,149
9,638
88,902
94,734

1,753,763
1,123,809
575,515
548,278
16
376,630
138,712
112,531
2,081
1,674,905
305,271
471,336
53,070
45,778
575,062
120,547
8,461
95,380
104,709

59.7
36.5
15.8
20.6
<0.1
13.8
4.7
4.6
<0.1
63.0
10.5
16.8
5.4
3.2
21.5
2.2
0.6
2.9
3.4

59.3
38.1
16.0
21.9
0.1
13.8
4.2
3.2
<0.1
55.6
9.7
15.3
3.5
1.5
19.6
3.0
0.3
2.5
2.8

55.6
35.6
18.2
17.4
<0.1
11.9
4.4
3.6
<0.1
53.1
9.7
14.9
1.7
1.5
18.2
3.8
0.3
3.0
3.3

-61,445

84,292

55,444

70,144

116,112

78,858

-3.3

3.7

2.5

2,027
0

39
0

6,341
0

3,576
0

880
0

-34
0

0.1
<0.1

<0.1
<0.1

<0.1
<0.1

-59,418

84,331

61,785

73,720

116,992

78,824

-3.2

3.7

2.5

Government revenue and expenditure

1=2+6+7+8+9
2=3+4+5
3
4
5
6
7
8
9
10=11+..+18
11
12
13
14
15
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
Other current expenditure
Capital transfers payable
Capital investments
of which, Gross fixed capital formation

Government deficit
20=1-10
21
22
23=20+21+22

Net lending ( + ) / net borrowing (-) in ESA 1995

Memo: Adjustment for swaps
Memo: Other adjustments
Memo: Government deficit: Net lending ( + ) /
net borrowing (-) under EDP

Government financing
24=20-25
25=26-32
26=27+..+31
27
28
29
30
31
32=33+..+36
33
34
35
36

Statistical discrepancy
(nonfinancial - financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities

4,027

38,437

1,804

-15,133

-7,653

-36,361

0.2

1.7

-1.2

-65,472
-13,614
-29,112
-1,079
11,955
-2,694
7,316
51,858
16,325
19,673
7,620
8,240

45,855
-95,798
-4,415
-28,825
-8,074
-51,608
-2,876
-141,653
-32,896
-159,134
11,825
38,552

53,640
65,011
3,004
29,964
29,215
-27,153
29,981
11,371
3,126
-10,716
9,902
9,059

85,277
17,653
9,340
667
22,853
-11,505
-3,702
-67,624
-20,482
-60,763
1,715
11,906

123,765
19,310
-9,039
-4,529
4,902
-833
28,809
-104,455
5,362
-146,447
30,635
5,995

115,219
-50,545
40,048
-96,600
30,934
-4,404
-20,523
-165,764
16,601
-173,267
-13,937
4,839

-3.5
-0.7
-1.6
<0.1
0.6
-0.1
0.4
2.8
0.9
1.1
0.4
0.4

2.0
-4.3
-0.2
-1.3
-0.4
-2.3
-0.1
-6.3
-1.5
-7.1
0.5
1.7

3.6
-1.6
1.3
-3.1
1.0
-0.1
-0.7
-5.3
0.5
-5.5
-0.4
0.2

Other economic flows in government assets and liabilities

37=42(t)-42(t-1)-18+72

Other changes in non-financial assets

38=43(t)-43(t-1)-26

Other changes in financial assets

80,214

127,918

162,591

230,489

80,172

-123,915

4.3

5.7

-3.9

39=49(t)-49(t-1)-32

Other changes in liabilities

45,344

32,659

72,463

-38,388

16,797

184,166

2.4

1.5

5.8

:
:
1,070,732
41,128
325,368
244,114
381,203
78,919
1,563,970
63,558
1,307,895
94,741
97,776
-493,238
:

:
:
1,331,780
48,631
254,445
312,374
628,556
87,774
1,456,434
48,469
1,115,472
129,942
162,551
-124,654
:

:
:
1,886,595
51,864
266,638
354,867
920,725
292,501
1,660,725
50,672
1,326,699
153,120
130,234
225,870
:

:
:
2,134,737
76,012
321,946
380,835
1,067,146
288,798
1,554,713
29,078
1,213,749
169,656
142,230
580,024
:

:
:
2,234,219
84,973
356,900
360,243
1,114,375
317,728
1,467,055
34,416
1,089,627
194,691
148,321
767,164
:

:
:
2,059,759
118,245
343,879
388,819
911,665
297,151
1,485,457
51,231
1,088,229
192,773
153,224
574,302
:

:
:
57.8
2.2
17.6
13.2
20.6
4.3
84.4
3.4
70.6
5.1
5.3
-26.6
:

:
:
59.2
2.2
11.3
13.9
27.9
3.9
64.7
2.2
49.6
5.8
7.2
-5.5
:

:
:
65.2
3.7
10.9
12.3
28.9
9.4
47.1
1.6
34.5
6.1
4.9
18.2
:

40=37+38-39
= 55(t)-55(t-1)-73

Changes in net worth due to other changes in

assets/liabilities

Government balance sheet

41=42+43
42
43=44+..+48
44
45
46
47
48
49=50+..+53
50
51
52
53
54=43-49
55=41-49

Total assets
Non-financial assets
Financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities
Financial assets net of liabilities
Net worth

Table B - Government debt and link with the deficit

Government deficit (Net lending ( + ) / net
borrowing (-) under EDP)

-59,418

84,331

61,785

73,720

116,992

78,824

-3.2

3.7

2.5

57=63(t)-63(t-1)

Change in Government Debt

40

51

50,053

-65,209

-89,842

-40,823

<0.1

<0.1

-1.3

58 = 56+57 = 59+..+62

Stock flow adjustment (SFA)

-59,378

84,382

-3.2

3.8

56=23

111,838

8,511

27,150

38,001

59
60

Net acquisition of financial assets

Incurrence in liabilities not in the Government debt

66,131
20,359

29,334
2,256

18,531
27,005

-53,416
91,965

61

Valuation effects and other changes in volume in

Government debt

20,719

-15,597

6,051

23,462

0.7

62

Statistical discrepancies

4,629

-7,482

-24,437

-24,010

-0.8

63=64+65+66
64
65=66+67
66
67
68=69+70
69
70

Government debt (nominal value)

. Currency and deposits
. Securities other than shares
.. short term
.. long term
. Loans
.. short term
.. long term

1.2
-1.7
2.9

1,351,742
63,738
1,193,408
257,828
935,580
94,596
5,898
88,698

1,205,349
48,889
1,028,656
228,265
800,391
127,804
25,582
102,222

1,395,833
51,217
1,192,211
304,860
887,351
152,405
42,689
109,716

1,330,624
29,756
1,131,212
267,310
863,902
169,656
65,146
104,510

1,240,782
35,016
1,011,075
200,522
810,553
194,691
88,338
106,353

1,199,959
51,760
955,425
149,695
805,730
192,774
79,402
113,372

73.0
3.4
64.4
13.9
50.5
5.1
0.3
4.8

53.6
2.2
45.7
10.1
35.6
5.7
1.1
4.5

38.0
1.6
30.3
4.7
25.5
6.1
2.5
3.6

505,072
39,590

585,120
48,147

722,697
58,189

762,458
60,988

792,763
64,398

834,361
69,728

27.3
2.1

26.0
2.1

26.4
2.2

-2.6

4.1

3.3

Table C - Memorandum items

71
72
73=20+18-72
74

Government consumption
Consumption of fixed capital
Changes in net worth due to savings and capital
transfers
GDP

-47,931

92,658

72,135

91,693

140,616

104,510

1,852,092

2,249,987

2,735,218

2,900,790

3,063,873

3,156,881

(*) essential information by country on separate page

Government Finance Statistics - Summary page

United Kingdom (*)

Consolidated general government

in million national currency

Table A - Summary table

in % of GDP

1996

2000

2005

2006

2007

2008

1996

2000

2008

297,147
215,473
98,885
114,967
1,621
57,108
11,051
13,031
484
330,459
69,096
81,856
27,869
3,798
113,722
14,602
8,041
11,475
11,859

394,507
292,011
129,287
160,509
2,215
74,047
15,402
12,572
475
381,339
91,955
94,765
26,510
4,269
122,950
24,036
6,040
10,814
11,567

511,337
363,108
158,051
201,907
3,150
104,896
28,774
12,691
1,868
552,343
143,303
141,602
26,320
7,568
161,422
38,948
25,983
7,197
8,233

549,246
394,002
166,921
223,506
3,575
110,650
30,519
12,717
1,358
583,903
153,685
149,343
27,304
9,066
167,052
39,768
14,969
22,716
23,610

579,594
412,166
175,539
232,760
3,867
115,660
35,849
14,560
1,359
616,484
164,080
153,571
31,100
9,217
178,379
41,196
15,937
23,004
25,525

614,018
437,063
173,416
241,533
22,114
121,868
37,466
16,408
1,213
684,820
177,249
159,466
33,116
9,397
189,980
42,707
40,757
32,148
32,990

38.0
27.6
12.6
14.7
0.2
7.3
1.4
1.7
<0.1
42.3
8.8
10.5
3.6
0.5
14.5
1.9
1.0
1.5
1.5

40.4
29.9
13.2
16.4
0.2
7.6
1.6
1.3
<0.1
39.1
9.4
9.7
2.7
0.4
12.6
2.5
0.6
1.1
1.2

42.4
30.2
12.0
16.7
1.5
8.4
2.6
1.1
<0.1
47.3
12.2
11.0
2.3
0.6
13.1
2.9
2.8
2.2
2.3

-33,312

13,168

-41,006

-34,657

-36,890

-70,802

-4.3

1.3

-4.9

0
0

-184
21,932

-137
-1,044

419
-1,045

284
-1,044

-538
-1,044

<0.1
<0.1

<0.1
2.2

<0.1
<0.1

-33,312

34,916

-42,187

-35,283

-37,650

-72,384

-4.3

3.6

-5.0

Government revenue and expenditure

1=2+6+7+8+9
2=3+4+5
3
4
5
6
7
8
9
10=11+..+18
11
12
13
14
15
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
Other current expenditure
Capital transfers payable
Capital investments
of which, Gross fixed capital formation

Government deficit
20=1-10
21
22
23=20+21+22

Net lending ( + ) / net borrowing (-) in ESA 1995

Memo: Adjustment for swaps
Memo: Other adjustments
Memo: Government deficit: Net lending ( + ) /
net borrowing (-) under EDP

Government financing
24=20-25
25=26-32
26=27+..+31
27
28
29
30
31
32=33+..+36
33
34
35
36

Statistical discrepancy
(nonfinancial - financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities

-2,078

-497

-944

687

-955

2,876

-0.3

<0.1

0.2

-31,234
-6,427
1,735
-2,920
-5,588
-1,794
2,140
24,807
7,079
17,982
740
-994

13,665
27,974
18,709
7,942
2,250
-2,226
1,299
14,309
2,714
-13,932
527
25,000

-40,062
7,120
-1,325
3,528
2,575
-3,591
5,933
47,182
5,743
36,110
3,555
1,774

-35,344
12,218
7,801
1,955
1,996
-2,543
3,009
47,562
5,429
39,651
-982
3,464

-35,935
10,152
10,296
804
4,510
-3,888
-1,570
46,087
8,010
37,705
594
-222

-73,678
64,839
30,252
4,096
3,844
10,458
16,189
138,517
19,189
109,369
8,809
1,150

-4.0
-0.8
0.2
-0.4
-0.7
-0.2
0.3
3.2
0.9
2.3
<0.1
-0.1

1.4
2.9
1.9
0.8
0.2
-0.2
0.1
1.5
0.3
-1.4
<0.1
2.6

-5.1
4.5
2.1
0.3
0.3
0.7
1.1
9.6
1.3
7.6
0.6
<0.1

6,392

5,193

20,936

-5,923

4,507

15,148

0.8

0.5

1.0

-2,855

6,328

8,901

-13,932

2,313

25,483

-0.4

0.6

1.8

:
:
176,278
18,968
19,937
17,143
79,419
40,811
404,550
74,956
300,616
24,681
4,297
-228,272
:

:
:
207,530
41,277
24,574
18,587
80,480
42,612
468,050
78,035
331,853
30,966
27,196
-260,520
:

:
:
268,644
27,464
25,679
30,223
134,300
50,978
607,372
88,312
445,843
43,876
29,341
-338,728
:

:
:
274,939
33,100
26,096
32,224
129,964
53,555
641,002
93,660
471,449
42,820
33,073
-366,063
:

:
:
289,598
44,376
26,432
37,120
128,142
53,528
689,402
101,598
511,822
43,352
32,630
-399,804
:

:
:
369,585
71,598
35,873
40,697
150,821
70,596
853,402
120,956
650,593
51,258
30,595
-483,817
:

:
:
22.5
2.4
2.6
2.2
10.2
5.2
51.8
9.6
38.5
3.2
0.5
-29.2
:

:
:
21.3
4.2
2.5
1.9
8.2
4.4
47.9
8.0
34.0
3.2
2.8
-26.7
:

:
:
25.5
4.9
2.5
2.8
10.4
4.9
58.9
8.4
44.9
3.5
2.1
-33.4
:

-4.3

Other economic flows in government assets and liabilities

37=42(t)-42(t-1)-18+72

Other changes in non-financial assets

38=43(t)-43(t-1)-26

Other changes in financial assets

39=49(t)-49(t-1)-32

Other changes in liabilities

40=37+38-39
= 55(t)-55(t-1)-73

Changes in net worth due to other changes in

assets/liabilities

Government balance sheet

41=42+43
42
43=44+..+48
44
45
46
47
48
49=50+..+53
50
51
52
53
54=43-49
55=41-49

Total assets
Non-financial assets
Financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities
Financial assets net of liabilities
Net worth

Table B - Government debt and link with the deficit

Government deficit (Net lending ( + ) / net
borrowing (-) under EDP)

34,916

-42,187

-35,283

-37,650

-72,384

3.6

-5.0

57=63(t)-63(t-1)

Change in Government Debt

-5,054

41,511

43,966

45,001

134,660

-0.5

9.3

58 = 56+57 = 59+..+62

Stock flow adjustment (SFA)

29,862

-676

8,683

7,351

62,276

3.1

4.3

59
60

Net acquisition of financial assets

Incurrence in liabilities not in the Government debt

27,790
-3,068

6,983
-2,818

12,637
-4,509

10,436
-822

64,301
-2,194

2.8
-0.3

4.4
-0.2

61

Valuation effects and other changes in volume in

Government debt

3,596

-2,765

-508

-5,333

-5,475

0.4

-0.4

62

Statistical discrepancies

1,544

-2,076

1,063

3,070

5,644

0.2

0.4

400,606
78,035
291,605
2,358
289,247
30,966
26,064
4,902

529,371
88,312
397,183
20,981
376,202
43,876
35,693
8,183

573,337
93,660
436,857
19,249
417,608
42,820
34,102
8,718

618,338
101,598
473,388
17,934
455,454
43,352
34,706
8,646

752,998
120,956
580,784
31,406
549,378
51,258
42,194
9,064

41.0
8.0
29.9
0.2
29.6
3.2
2.7
0.5

52.0
8.4
40.1
2.2
37.9
3.5
2.9
0.6

180,403
9,085

267,661
11,530

284,734
12,225

294,593
12,791

312,540
13,291

19.0
1.1

18.5
0.9

21.6
0.9

-3.9

1.5

-3.6

56=23

63=64+65+66
64
65=66+67
66
67
68=69+70
69
70

-33,312

Government debt (nominal value)

. Currency and deposits
. Securities other than shares
.. short term
.. long term
. Loans
.. short term
.. long term

Table C - Memorandum items

71
72
73=20+18-72
74

Government consumption
Consumption of fixed capital

148,671
8,770

Changes in net worth due to savings and capital

transfers

-30,607

14,897

-45,339

-24,166

-26,677

-51,945

GDP

781,726

976,533

1,254,058

1,325,795

1,398,882

1,448,055

(*) essential information by country on separate page

Government Finance Statistics - Summary page

Iceland (*)

Consolidated general government

in million national currency

Table A - Summary table

in % of GDP

1996

2000

2005

2006

2007

2008

1996

2000

2008

198,066
153,892
88,858
65,034
13,166
18,115
12,048
845
205,795
50,962
63,522
18,224
9,201
32,239
4,961
9,066
17,620
17,620

297,837
234,124
124,227
109,785
113
19,680
22,983
20,375
674
286,260
70,161
99,488
23,033
12,142
38,282
8,981
6,291
27,880
27,880

483,564
383,694
195,763
187,684
248
32,777
35,921
30,266
906
433,346
109,472
160,385
22,567
20,719
63,645
16,212
8,524
31,821
31,821

560,453
445,445
226,307
218,841
297
38,414
37,605
38,601
388
486,616
123,363
178,791
25,201
20,257
66,650
18,787
8,002
45,564
45,564

623,785
490,503
243,080
246,963
460
39,594
41,029
52,392
267
553,094
141,446
193,583
33,942
23,316
75,378
22,980
7,705
54,744
54,744

653,559
500,773
230,834
269,474
465
41,644
47,491
63,420
230
853,725
171,386
216,200
49,497
27,326
89,778
30,188
203,348
66,002
66,002

40.6
31.6
18.2
13.3
2.7
3.7
2.5
0.2
42.2
10.5
13.0
3.7
1.9
6.6
1.0
1.9
3.6
3.6

43.6
34.2
18.2
16.1
<0.1
2.9
3.4
3.0
<0.1
41.9
10.3
14.6
3.4
1.8
5.6
1.3
0.9
4.1
4.1

44.3
33.9
15.6
18.3
<0.1
2.8
3.2
4.3
<0.1
57.8
11.6
14.6
3.4
1.9
6.1
2.0
13.8
4.5
4.5

-7,729

11,578

50,218

73,837

70,692

-200,167

-1.6

1.7

-13.6

0
0

0
0

0
0

0
0

0
0

0
0

<0.1
<0.1

<0.1
<0.1

<0.1
<0.1

-7,729

11,578

50,218

73,837

70,692

-200,167

-1.6

1.7

-13.6

Government revenue and expenditure

1=2+6+7+8+9
2=3+4+5
3
4
5
6
7
8
9
10=11+..+18
11
12
13
14
15
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
Other current expenditure
Capital transfers payable
Capital investments
of which, Gross fixed capital formation

Government deficit
20=1-10
21
22
23=20+21+22

Net lending ( + ) / net borrowing (-) in ESA 1995

Memo: Adjustment for swaps
Memo: Other adjustments
Memo: Government deficit: Net lending ( + ) /
net borrowing (-) under EDP

Government financing
24=20-25
25=26-32
26=27+..+31
27
28
29
30
31
32=33+..+36
33
34
35
36

Statistical discrepancy
(nonfinancial - financial accounts)

-1

<0.1

<0.1

Net financial transactions

Net acquisition of financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities

:
.
.
.
.
.
.
.
.
.
.
.

11,579
11,302
1,149
-145
-3,689
3,441
10,547
-276
0
-14,874
7,597
7,001

50,218
6,373
31,014
-36
17,046
-66,522
24,871
-43,845
0
-1,542
-50,210
7,907

73,837
163,574
42,375
-8
85,745
17,001
18,461
89,737
0
4,959
61,739
23,039

70,692
92,341
27,443
-5
12,605
31,391
20,906
21,649
0
11,622
17,900
-7,873

-200,167
324,406
62,337
-3
212,848
2,359
46,865
524,573
0
157,559
317,856
49,157

:
.
.
.
.
.
.
.
.
.
.
.

1.7
1.7
0.2
<0.1
-0.5
0.5
1.5
<0.1
<0.1
-2.2
1.1
1.0

-13.6
22.0
4.2
<0.1
14.4
0.2
3.2
35.5
<0.1
10.7
21.5
3.3

Other economic flows in government assets and liabilities

Other changes in non-financial assets

38=43(t)-43(t-1)-26

Other changes in financial assets

-11,877

51,928

13,865

33,534

78,023

-1.7

5.3

39=49(t)-49(t-1)-32

Other changes in liabilities

29,384

-15,686

40,346

-1,353

185,043

4.3

12.5

Changes in net worth due to other changes in

assets/liabilities

:
:
.
.
.
.
.
.
.
.
.
.
.
:
:

:
:
229,511
19,663
349
73,980
77,304
58,215
485,966
0
70,047
193,551
27,448
-256,455
:

:
:
382,363
61,678
34
91,406
131,786
97,459
521,620
0
106,466
153,062
17,391
-139,257
:

:
:
559,802
106,124
27
184,851
149,504
119,297
651,703
0
112,996
237,649
27,972
-91,901
:

:
:
685,676
133,330
22
196,222
225,928
130,175
671,998
0
125,286
247,488
31,244
13,678
:

:
:
1,088,105
217,867
18
496,388
236,008
137,824
1,381,615
0
308,697
732,843
49,490
-293,510
:

:
:
.
.
.
.
.
.
.
.
.
.
.
:
:

:
:
33.6
2.9
<0.1
10.8
11.3
8.5
71.1
<0.1
10.2
28.3
4.0
-37.5
:

:
:
73.7
14.8
<0.1
33.6
16.0
9.3
93.6
<0.1
20.9
49.6
3.4
-19.9
:

-7,729

11,578

50,218

73,837

70,692

-200,167

-1.6

1.7

-13.6

-6,318

-66,562

59,365

54,104

468,048

-0.9

31.7

37=42(t)-42(t-1)-18+72

40=37+38-39
= 55(t)-55(t-1)-73

Government balance sheet

41=42+43
42
43=44+..+48
44
45
46
47
48
49=50+..+53
50
51
52
53
54=43-49
55=41-49

Total assets
Non-financial assets
Financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities
Financial assets net of liabilities
Net worth

Table B - Government debt and link with the deficit

56=23

Government deficit (Net lending ( + ) / net

borrowing (-) under EDP)

57=63(t)-63(t-1)

Change in Government Debt

58 = 56+57 = 59+..+62

Stock flow adjustment (SFA)

5,261

-16,344

133,202

124,796

267,881

0.8

18.1

59
60

Net acquisition of financial assets

Incurrence in liabilities not in the Government debt

:
:

:
:

6,373
-7,907

163,574
-23,039

92,341
7,873

324,406
-49,158

:
:

:
:

22.0
-3.3

61

Valuation effects and other changes in volume in

Government debt

-14,810

-7,333

24,582

-7,367

-0.5

62

Statistical discrepancies

<0.1

Government debt (nominal value)

. Currency and deposits
. Securities other than shares
.. short term
.. long term
. Loans
.. short term
.. long term

:
:
:
.
.
:
.
.

246,356
0
67,775
.
.
178,581
.
.

267,377
0
105,371
.
.
162,006
.
.

326,742
0
111,425
.
.
215,317
.
.

380,846
0
124,618
.
.
256,228
.
.

848,893
0
282,845
.
.
566,048
.
.

:
:
:
.
.
:
.
.

36.0
<0.1
9.9
.
.
26.1
.
.

57.5
<0.1
19.2
.
.
38.3
.
.

106,851
10,482

160,153
13,487

252,617
18,681

285,371
20,822

316,828
22,829

367,309
27,214

21.9
2.2

23.4
2.0

24.9
1.8

-0.1

3.8

-10.9

63=64+65+66
64
65=66+67
66
67
68=69+70
69
70

Table C - Memorandum items

71
72
73=20+18-72
74

Government consumption
Consumption of fixed capital
Changes in net worth due to savings and capital
transfers
GDP
(*) essential information by country on separate page

-591

25,971

63,358

98,579

102,607

-161,378

487,509

683,747

1,026,718

1,168,183

1,301,409

1,476,463

Government Finance Statistics - Summary page

Norway (*)

Consolidated general government

in million national currency

Table A - Summary table

in % of GDP

1996

2000

2005

2006

2007

2008

1996

2000

2008

566,030
339,145
163,760
174,356
1,029
99,039
39,881
87,965
501,041
76,435
141,197
25,391
35,146
166,833
22,108
2,958
30,973
31,399

854,291
499,409
201,810
296,326
1,273
132,570
47,726
174,586
626,572
95,666
183,788
22,468
31,615
218,553
25,302
10,939
38,241
38,948

1,112,965
673,603
238,245
433,590
1,768
173,846
52,549
212,967
819,420
123,263
241,751
23,458
40,134
298,299
38,752
3,622
50,141
52,994

1,273,069
761,105
265,092
493,950
2,063
189,223
53,975
268,766
873,927
129,671
257,233
33,105
40,591
309,521
41,281
3,603
58,922
61,437

1,334,750
787,003
286,807
497,620
2,576
206,979
58,847
281,921
932,298
139,682
279,239
29,800
42,890
324,095
45,626
2,780
68,186
70,279

1,496,203
846,328
282,694
561,661
1,973
226,670
60,960
362,245
1,017,930
151,706
305,762
36,374
46,797
346,699
50,418
3,522
76,652
78,040

54.8
32.8
15.9
16.9
<0.1
9.6
3.9
8.5
48.5
7.4
13.7
2.5
3.4
16.2
2.1
0.3
3.0
3.0

57.7
33.7
13.6
20.0
<0.1
8.9
3.2
11.8
42.3
6.5
12.4
1.5
2.1
14.8
1.7
0.7
2.6
2.6

58.7
33.2
11.1
22.0
<0.1
8.9
2.4
14.2
39.9
6.0
12.0
1.4
1.8
13.6
2.0
0.1
3.0
3.1

64,989

227,719

293,545

399,142

402,452

478,273

6.3

15.4

18.8

0
0

0
0

0
0

0
0

0
0

0
0

<0.1
<0.1

<0.1
<0.1

<0.1
<0.1

64,989

227,719

293,545

399,142

402,452

478,273

6.3

15.4

18.8

Government revenue and expenditure

1=2+6+7+8+9
2=3+4+5
3
4
5
6
7
8
9
10=11+..+18
11
12
13
14
15
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
Other current expenditure
Capital transfers payable
Capital investments
of which, Gross fixed capital formation

Government deficit
20=1-10
21
22
23=20+21+22

Net lending ( + ) / net borrowing (-) in ESA 1995

Memo: Adjustment for swaps
Memo: Other adjustments
Memo: Government deficit: Net lending ( + ) /
net borrowing (-) under EDP

Government financing
24=20-25
25=26-32
26=27+..+31
27
28
29
30
31
32=33+..+36
33
34
35
36

Statistical discrepancy
(nonfinancial - financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities

3,940

4,768

-192

12,828

4,275

-1,439

0.4

0.3

<0.1

61,049
59,742
-2,692
47,961
-5,673
3,350
16,796
-1,307
:
-11,958
9,514
1,137

222,951
347,364
58,326
103,604
56,390
71,027
58,017
124,413
:
15,532
95,836
13,045

293,737
319,682
33,022
50,624
151,864
62,232
21,941
25,945
:
7,049
39,312
-20,416

386,314
750,463
56,279
533,111
64,852
62,964
33,257
364,149
:
21,205
319,440
23,503

398,177
480,741
4,425
57,995
136,561
259,133
22,627
82,564
:
-15,037
70,029
27,572

479,712
282,417
-11,565
208,668
-512,258
557,962
39,609
-197,295
:
67,949
-283,004
17,760

5.9
5.8
-0.3
4.6
-0.5
0.3
1.6
-0.1
:
-1.2
0.9
0.1

15.1
23.5
3.9
7.0
3.8
4.8
3.9
8.4
:
1.0
6.5
0.9

18.8
11.1
-0.5
8.2
-20.1
21.9
1.6
-7.7
:
2.7
-11.1
0.7

Other economic flows in government assets and liabilities

37=42(t)-42(t-1)-18+72

Other changes in non-financial assets

38=43(t)-43(t-1)-26

Other changes in financial assets

16,792

59,244

276,751

164,618

-163,538

-249,593

1.6

4.0

-9.8

39=49(t)-49(t-1)-32

Other changes in liabilities

-6,426

-1,714

9,799

-12,683

-58,799

293,814

-0.6

-0.1

11.5

:
:
802,558
149,479
78,127
203,533
260,936
110,483
377,843
:
220,514
110,222
47,107
424,715
:

:
:
1,504,422
180,415
280,590
314,264
549,217
179,936
506,760
:
203,291
241,371
62,098
997,662
:

:
:
3,335,903
200,236
735,286
827,482
1,312,685
260,214
955,026
:
232,830
633,293
88,903
2,380,877
:

:
:
4,250,984
256,336
1,221,766
885,659
1,593,729
293,493
1,306,492
:
248,000
945,900
112,591
2,944,492
:

:
:
4,568,187
261,898
1,176,735
940,340
1,872,534
316,680
1,330,257
:
235,283
954,735
140,239
3,237,930
:

:
:
4,601,011
258,845
1,675,661
604,807
1,778,390
283,307
1,426,776
:
313,491
955,061
158,224
3,174,235
:

:
:
77.7
14.5
7.6
19.7
25.3
10.7
36.6
:
21.3
10.7
4.6
41.1
:

:
:
101.6
12.2
18.9
21.2
37.1
12.1
34.2
:
13.7
16.3
4.2
67.4
:

:
:
180.6
10.2
65.8
23.7
69.8
11.1
56.0
:
12.3
37.5
6.2
124.6
:

227,719

293,545

399,142

402,452

478,273

6.3

15.4

18.8

56,304

327,777

-3,882

78,534

40=37+38-39
= 55(t)-55(t-1)-73

Changes in net worth due to other changes in

assets/liabilities

Government balance sheet

41=42+43
42
43=44+..+48
44
45
46
47
48
49=50+..+53
50
51
52
53
54=43-49
55=41-49

Total assets
Non-financial assets
Financial assets
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Other financial assets
Liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities
Financial assets net of liabilities
Net worth

Table B - Government debt and link with the deficit

56=23

Government deficit (Net lending ( + ) / net

borrowing (-) under EDP)

64,989

3.1

57=63(t)-63(t-1)

Change in Government Debt

58 = 56+57 = 59+..+62

Stock flow adjustment (SFA)

349,849

726,919

398,570

556,807

21.8

59
60

Net acquisition of financial assets

Incurrence in liabilities not in the Government debt

:
:

:
:

319,683
20,416

750,463
-23,503

480,741
-27,572

282,416
-17,760

:
:

:
:

11.1
-0.7

61

Valuation effects and other changes in volume in

Government debt

9,943

-12,868

-58,874

293,589

11.5

62

Statistical discrepancies

-193

12,827

4,275

-1,438

<0.1

Government debt (nominal value)

. Currency and deposits
. Securities other than shares
.. short term
.. long term
. Loans
.. short term
.. long term

:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

866,123
232,830
51,919
180,911
633,293
469,322
163,971

1,193,900
248,000
48,940
199,060
945,900
766,564
179,336

1,190,018
235,283
43,146
192,137
954,735
755,177
199,558

1,268,552
313,491
85,948
227,543
955,061
559,586
395,475

:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

49.8
12.3
3.4
8.9
37.5
22.0
15.5

216,284
21,283

286,122
27,855

387,208
34,127

412,992
36,775

447,126
40,530

490,225
44,339

20.9
2.1

19.3
1.9

19.2
1.7

7.2

16.1

20.0

63=64+65+66
64
65=66+67
66
67
68=69+70
69
70

Table C - Memorandum items

71
72
73=20+18-72
74

Government consumption
Consumption of fixed capital
Changes in net worth due to savings and capital
transfers
GDP

74,679

238,105

309,559

421,289

430,108

510,586

1,032,989

1,481,241

1,945,716

2,159,573

2,277,111

2,548,322

(*) essential information by country on separate page

Government Finance Statistics - Summary pages - Metadata

Consolidated general government (S.13)
Item number

Item label

ESA codes

ESA labels

ESA transmission program

Where to find in "Government statistics"

Economy and finance/DATA

Table A - Summary table

Government revenue and expenditure
1=2+6+7+8+9

Total revenue

2=3+4+5
3

Taxes
. Indirect taxes

D.2

Taxes on production and imports, receivable

ESA Table 2
ESA Table 2

. Direct taxes

D.5

Current taxes on income, wealth etc., receivable

ESA Table 2

5
6

. Capital taxes
Social contributions

D.91
D.61

ESA Table 2
ESA Table 2

Sales

P.11+P.12+P.131

Other current revenue

D.39+D.4+D.7

Capital taxes
Social contributions, receivable
Market output, output for own final use, and payments for other non-market
output
Property income, receivable and Other subsidies on production, receivable
and Other current transfers, receivable

Capital revenue

D.92+D.99

Total expenditure

TE

11

Intermediate consumption

P.2

Intermediate consumption

ESA Table 2

12
13
14

Compensation of employees
Interest
Subsidies

D.1
D.41
D.3

Compensation of employees, payable

Interest, payable
Subsidies, payable
Social benefits other than social transfers in kind, and social transfers in kind
via market producers, payable

ESA Table 2
ESA Table 2
ESA Table 2

10=11+..+18

TR

ESA Table 2

Investment grants, receivable and Other capital transfers, receivable

ESA Table 2
ESA Table 2
ESA Table 2
Annual government finance statistics /Government revenue, expenditure and main
aggregates

ESA Table 2

15

Social benefits

D.62+D.6311+D.63121+D.63131

16

Other current expenditure

D.29+D.5+D.42+D.43+D.44+D.45+D.7 Current taxes on income, wealth etc., payable and Other property income,
+D.8
payable and Other current transfers, payable

ESA Table 2

ESA Table 2

17

Capital transfers payable

D.9

Capital investments

P.5+K.2

19

of which, Gross fixed capital formation

P.51

Capital transfers, payable

Gross capital formation and Acquisitions less disposals of non-financial nonproduced assets
Gross fixed capital formation

ESA Table 2

18

B9

Net lending (+) / net borrowing (-)

ESA Table 2
ESA Table 2

Government deficit
20=1-10
21
22
23=20+21+22

Net lending ( + ) / net borrowing (-) in ESA

1995
Memo: Adjustment for swaps
Memo: Other adjustments

Annual government finance statistics /Government revenue, expenditure and main

aggregates

ESA Table 2
calculated from EDP Table 1
Calculated

Memo: Government deficit: Net lending ( + ) /

EDP_B.9
net borrowing (-) under EDP

EDP Table 1

Government deficit and debt /Government deficit/surplus, debt and associated data

Government financing
24=20-25

Statistical discrepancy
(nonfinancial - financial accounts)

TRD.J

Calculated

25=26-32

Net financial transactions

B.9F

ESA Table 27 / ESA Table 6

26=27+..+31

Net acquisition of financial assets

F.A

27
28
29
30

Currency and deposits

Securities other than shares
Loans
Shares and other equity

F.2
F.3
F.4
F.5

31

Other financial assets

F.1+F.6+F.7

Net incurrence of liabilities

Currency and deposits
Securities other than shares
Loans

F.L
F.2
F.3
F.4

Currency and deposits

Securities other than shares
Loans

ESA Table 27 /
ESA Table 27 /
ESA Table 27 /
ESA Table 27 /

Other liabilities

F.6+F.7

Insurance technical reserves, and other accounts receivable/payable

ESA Table 27 / ESA Table 6

32=33+..+36
33
34
35
36

ESA Table 27 / ESA Table 6

Currency and deposits
Securities other than shares
Loans
Shares and other equity
Monetary gold and special drawing rights, and insurance technical reserves,
and other accounts receivable/payable

ESA Table 27 /
ESA Table 27 /
ESA Table 27 /
ESA Table 27 /

ESA Table 27 / ESA Table 6

Other economic flows in government assets and liabilities

37=42(t)-42(t-1)-18+72 Other changes in non-financial assets

38=43(t)-43(t-1)-26

39=49(t)-49(t-1)-32
40=37+38-39
= 55(t)-55(t-1)-73

Economic appearance of non-produced assets+economic appearance of

K.3+K.4+K.5+K.6+K.7(part)+K.8(part) produced assets+ natural growth of non-cultivated biological
+K.9+K.12(part)+K.11(part)
resources+economic disappearance of nonproduced assets+catastrophic
losses (part)+uncompensated seizures (part)+other changes in

Not available

Catastrophic losses (part)+uncompensated seizures (part)+other changes in

K.7(part)+K.8(part)+K.10+K.12(part)+
financial assets and liabilities n.e.c.+changes in classifications and
Calculated
K.11(part)
structure(part)+nominal holding gains/losses(part)
Catastrophic losses (part)+uncompensated seizures (part)+other changes in
K.7(part)+K.8(part)+K.10+K.12(part)+
Other changes in liabilities
financial assets and liabilities n.e.c.+changes in classifications and
Calculated
K.11(part)
structure(part)+nominal holding gains/losses(part)
Changes in net worth due to other changes in volume of assets, and
Changes in net worth due to other changes in
B.10.2+B.10.3
Not available
assets/liabilities
changes in net worth due to nominal holding gains/losses
Other changes in financial assets

ESA Table 6
ESA Table 6
ESA Table 6
ESA Table 6

ESA Table 6
ESA Table 6
ESA Table 6
ESA Table 6

Quarterly government finance statistics/Quarterly financial accounts for general

government; Financial accounts /Financial transactions

Government Finance Statistics - Summary pages - Metadata

Consolidated general government (S.13)
Item number

Item label

ESA codes

ESA labels

ESA transmission program

Where to find in "Government statistics"

Economy and finance/DATA

Government balance sheet

41=42+43
42
43=44+..+48

Total assets
Non-financial assets

AN
AN

Financial assets

AF.A

44
45
46
47

Currency and deposits

Securities other than shares
Loans
Shares and other equity

AF.2
AF.3
AF.4
AF.5

48

Other financial assets

AF.1+AF.6+AF.7

Liabilities
Currency and deposits
Securities other than shares
Loans
Other liabilities
Financial assets net of liabilities
Net worth

AF.L
AF.2
AF.3
AF.4
AF.6+AF.7
BF.90
B.90

49=50+..+53
50
51
52
53
54=43-49
55=41-49

Not available
Not available
ESA Table 27 / ESA Table 7
Currency and deposits
Securities other than shares
Loans
Shares and other equity
Monetary gold and special drawing rights, and insurance technical reserves,
and other accounts receivable/payable
Currency and deposits
Securities other than shares
Loans
Insurance technical reserves, and other accounts receivable/payable
Net financial assets
Net worth

ESA Table 27 /
ESA Table 27 /
ESA Table 27 /
ESA Table 27 /

ESA Table 7
ESA Table 7
ESA Table 7
ESA Table 7

ESA Table 27 / ESA Table 7

ESA Table 27 /
ESA Table 27 /
ESA Table 27 /
ESA Table 27 /
ESA Table 27 /
ESA Table 27 /
Not available

Quarterly government finance statistics/Quarterly financial accounts for

general government; Financial accounts / Balance sheets

ESA Table 7
ESA Table 7
ESA Table 7
ESA Table 7
ESA Table 7
ESA Table 7

Table B - Government debt and link with the deficit

56=23
57=63(t)-63(t-1)

Government deficit (Net lending ( + ) / net

borrowing (-) under EDP)

EDP_B.9

EDP Table 1

Change in Government Debt

EDP Table 3

58 = 56+57 = 59+..+62 Stock flow adjustment (SFA)

EDP Table 3

59

Net acquisition of financial assets

F.1+F.2+F.3+F.4+F.5+F.6+F.7

Monetary gold and special drawing rights+currency and deposits+securities

other than shares+loans+shares and other equity+insurance technical
reserves+other accounts receivable

60

Incurrence in liabilities not in the Government

debt

F.34+F.6+F.7

Financial derivatives, insurance technical reserves, and other accounts payableEDP Table 3

61

Catastrophic losses (part)+uncompensated seizures (part)+other changes in

Valuation effects and other changes in volume in K.7(part)+K.8(part)+K10+K.12(part)+K.
financial assets and liabilities n.e.c.+changes in classifications and
EDP Table 3
Government debt
11(part)+and face value effects(***)
structure(part)+nominal holding gains/losses(part)+face value effects

62

Statistical discrepancies

63=64+65+66
64
65=66+67
66
67
68=69+70
69
70

Government deficit and debt /Government deficit/surplus, debt and associated data

EDP Table 3
Government deficit and debt /Transition from the deficit/surplus to the change in debt

EDP Table 3

Government debt (nominal value)

AF.2+AF.33+AF.4 nominal value

. Currency and deposits

. Securities other than shares
.. short term
.. long term
. Loans
.. short term
.. long term

AF.2
AF.33
AF.331
AF.332
AF.4
AF.41
AF.42

EDP Table 1
Currency and deposits
Securities other than shares
Short-term securities other than shares
Long-term securities other than shares
Loans
Short-term loans
Long-term loans

EDP Table 1
EDP Table 1
EDP Table 1
EDP Table 1
EDP Table 1
EDP Table 1
EDP Table 1

Government consumption
P.3
Consumption of fixed capital
K.1
Changes in net worth due to savings and capital
B.10.1
transfers

(Government) final consumption expenditure

Consumption of fixed capital

ESA Table 2
ESA Table 2

Changes in net worth due to savings and capital transfers

ESA Table 2

GDP

Gross Domestic Product

EDP Table 1 for years 2005 to 2008

National Accounts for earlier years

Government deficit and debt /Government deficit/surplus, debt and associated data

Table C - Memorandum items

71
72
73=20+18-72
74

Annual government finance statistics /Government revenue, expenditure and main aggregates
Government deficit and debt /Government deficit/surplus, debt and associated data ;
National accounts /Annual national accounts/ GDP and main aggregates /GDP and main
components - Current prices