Data are presented in millions of nuevos soles. A further breakdown of domestic financing into bank and nonbank financing is not disseminated - because nonbank financing represents less than 1 percent of total. In addition, data on primary balance and non-financial expenditures of the central government are diseminated as a memorandum item. Central government revenues are classified as current and capital. Current revenues covers tax and non-tax revenues.
Tax refund is discounted from tax revenues.
Capital revenues comprises transfers and capital grants. Central government expenditures are classified as current and capital expenditures. Current expenditure comprise wages and salaries, goods and services acquisitions, transfers to the private sector and interest payments. Capital expenditure comprise fixed capital formation, net lending and other capital expenditures. Data revenues are reported on a cash basis, while data on expenditures are reported on an accrual basis.