Government finance statistics : summary tables, data 1995-2015. 1/2016.
Date: 2016-05-24
Institutions: Eurostat
Subjects: EU statistics, European Economic Area, economic statistics, financial statistics, public finance, serial publication

Government finance 
statistics —  
Summary tables

DATA 1995-2015

1/2016

S T A T I S T I C A L 
B O O K S

STATISTICAL BOOKSGovernment finance statistics — Summary tables 1/2016Government finance 
statistics —
Summary tables

DATA 1995-2015 2016 edition 

 
 
 
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Contents 

Contents 

1 Introduction .............................................................................................................. 5 

Introduction .................................................................................................................................... 5 

2 Data ........................................................................................................................... 9 

European Union (EU-28).............................................................................................................. 10 

Euro area (EA-19) ......................................................................................................................... 14 

Belgium ......................................................................................................................................... 18 

Bulgaria......................................................................................................................................... 22 

Czech Republic ............................................................................................................................ 26 

Denmark........................................................................................................................................ 30 

Germany ....................................................................................................................................... 34 

Estonia .......................................................................................................................................... 38 

Ireland ........................................................................................................................................... 42 

Greece ........................................................................................................................................... 46 

Spain ............................................................................................................................................. 50 

France ........................................................................................................................................... 54 

Croatia........................................................................................................................................... 58 

Italy ................................................................................................................................................ 62 

Cyprus........................................................................................................................................... 66 

Latvia............................................................................................................................................. 70 

Lithuania ....................................................................................................................................... 74 

Luxembourg ................................................................................................................................. 78 

Hungary ........................................................................................................................................ 82 

Malta .............................................................................................................................................. 86 

Netherlands .................................................................................................................................. 90 

Austria........................................................................................................................................... 94 

Poland ........................................................................................................................................... 98 

Portugal ...................................................................................................................................... 102 

Romania ...................................................................................................................................... 106 

Slovenia ...................................................................................................................................... 110 

Slovakia ...................................................................................................................................... 114 

Finland ........................................................................................................................................ 118 

Sweden ....................................................................................................................................... 122 

United Kingdom ......................................................................................................................... 126 

Iceland......................................................................................................................................... 130 

Government finance statistics – summary tables 1/2016 

3 

 
 
 
 
 
 
Contents 

Norway ........................................................................................................................................ 134 

Switzerland ................................................................................................................................. 138 

3 Metadata ............................................................................................................... 142 

Metadata ..................................................................................................................................... 143 

Government finance statistics – summary tables 1/2016 

4 

 
 
 
 
Introduction 

1 

1 Introduction 

Introduction 

Government finance statistics (GFS) summary tables show the economic activities of government in 
a harmonised and comparable way. They differ noticeably from the budget presentations or public 
accounting presentations that are nationally specific and not harmonised between countries. GFS 
data include both the financial (e.g. borrowing and lending) and non-financial (income and 
expenditure) activities of government. The summary tables groups together all government finance 
statistics collected by Eurostat specifically for the general government sector (i.e. excluding public 
corporations) in the framework of national accounts, completed by statistical information gathered for 
administrative purposes. 

European GFS are defined by reference to the 2010 European system of national and regional 
accounts (ESA 2010) basis, the European manual for national accounts. These GFS form the basis 
for fiscal monitoring in Europe, notably for the statistics related to the Excessive deficit procedure 
(EDP). The approach for compiling and presenting European GFS is to re-arrange the transactions 
recorded in the various ESA annual and quarterly financial and non-financial accounts for the general 
government sector. Eurostat collects the data from Member States, Iceland, Norway and Switzerland 
through the ESA 2010 transmission programme and also in the context of the Excessive Deficit 
Procedure. Both sets of data are based on national accounts concepts, and therefore "general 
government" in this context does not include certain corporations 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 EU-28, the euro area 
(19 countries), Iceland, Norway and Switzerland in an integrated manner. The data include: 
government revenue, expenditure, deficit, transactions in assets and 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. The integrated 
presentation assures a focus on economic substance over legal form, improves data harmonisation 
and comparability across countries, and ensures full transparency in the respect of the different 
statistical concepts and practices. 

The summary GFS presentation also brings together an analysis of deficit and debt and their main 
components. More generally, linkages between stock and flow variables as well as the connection 
between financial and non-financial accounts are made transparent. This allows for a complete and 
concise overview of the governments’ financial and non-financial positions.  

REVENUE AND EXPENDITURE 

The summary tables firstly show total revenue as the aggregate of all transactions recorded under 
resources in the ESA framework, including subsidies receivable in the current accounts and capital 

Government finance statistics – summary tables 1/2016 

5 

 
 
 
 
Introduction 

1 

transfers receivable recorded in the capital account. Total general government expenditure follows 
the presentation of revenue. Expenditure is an aggregate of all transactions recorded under positive 
uses, and subsidies payable, in the current accounts as well as transactions (gross capital formation, 
acquisition less disposals of non-financial non-produced assets plus capital transfers payable) in the 
capital account.  

A revenue transaction is one that increases net worth. Revenue is presented in the tables as the sum 
of taxes, net social contributions, sales (defined as market output, output for own final use and 
payments for non-market production), other current revenues and capital transfer revenues. Total 
taxes are composed of taxes on production and imports (so-called indirect taxes), current taxes on 
income and wealth (direct taxes), and capital taxes (some classifications of taxes include capital 
taxes as a component of direct taxes). Net social contributions consist of actual social contributions 
by employers and households collected as well as imputed social contributions, households' social 
contribution supplements and social insurance scheme service charges. 'Other current revenues' 
consist of the categories property income earned, other subsidies on production received and other 
current transfers. While this latter category is often dominated by other current transfers between 
different levels of government, these must be consolidated when presenting data for the whole 
general government.  

Total expenditure is calculated as the sum of transactions in the following categories: compensation 
of employees, intermediate consumption, interest, subsidies, social benefits, other current 
expenditure, capital transfers and capital investments. The categories 'compensation of employees' 
and 'intermediate consumption' form part of the cost of production incurred by the government as a 
producer. The category 'compensation of employees' includes 'wages and salaries paid' and the 
'employers' social insurance contributions' (including imputed social contributions). 'Intermediate 
consumption' contains the goods and services consumed by the government during its production 
process. Social benefits consist of social benefits other than social transfers in kind (mainly cash 
transfers) and of social transfers in kind purchased via market producers (such as the provision, paid 
by government, of medical services by health care providers classified outside the general 
government sector). The recording of social benefits expenditure does not include social transfers in 
kind provided by non-market producers within general government, such as medical services 
provided by hospitals classified within general government or certain types of social housing. This is 
to avoid counting such expenditures twice (once as social transfers and once as a cost of production) 
in the calculation of total expenditure. The category 'interest' includes payments on government 
liabilities on an accrual basis. Interest expenditure does not include fees and charges made under 
the service component of interest payments; such expenditures are recorded as 'intermediate 
consumption'. The category 'other current expenditure' is composed of 'other taxes on production', 
'property income other than interest', 'current taxes on income, wealth, etc.', 'other current transfers' 
and the 'adjustment for the change in pension entitlements'. 'Capital transfers' comprise 'investment 
grants' and 'other capital transfers'. Last in the sequence, the category 'capital investments' includes 
'gross fixed capital formation' among other capital transactions. Disposals of non-financial assets are 
included as negative investments in this category and not on the revenue side.  

GOVERNMENT DEFICIT 

The balancing item of the general government in the non-financial accounts is net lending (positive 
sign) or net borrowing (negative sign), i.e. the government surplus or deficit, that is total general 
government revenue minus total general government expenditure. The net lending/ borrowing 
calculated according to the data transmitted in the context of the ESA 2010 transmission programme 
is conceptually identical to the so-called Maastricht deficit used for the Excessive Debt Procedure, 
which is subject to a thorough verification by Eurostat, as well as possible adjustments introduced by 
Eurostat on the reported figures. The ESA and EDP deficit may occasionally differ due to differences 
in vintages, though not in the summary tables' presentation as the data reported by Member States is 
strictly consistent during the EDP notifications periods.  

Government finance statistics – summary tables 1/2016 

6 

 
 
Introduction 

1 

GOVERNMENT FINANCING 

Similar to other institutional units and private companies, the financial account of general government 
records the transactions in financial assets and liabilities and is included in the integrated 
presentation of the GFS.  

The position 'net financial transactions' describes the net financing (i.e. net acquisition of financial 
assets minus net incurrence of liabilities) of the government and is conceptually equal to the ESA 
2010 definition of the government net lending or net borrowing calculated in the non-financial 
accounts, since a surplus has to be invested or a deficit has to be financed.  

The difference between the two balancing items in the financial and non-financial accounts is a 
statistical discrepancy, due to the use of different data sources for compiling the financial and the 
non-financial accounts. This forms one position in the integrated GFS presentation and is one way in 
which the consistency of the data is visible. It is also an important quality indicator. It is not however 
a final indication, because some countries mask this discrepancy through adjustments to some 
financial instruments (traditionally in the 'other accounts' categories). Although this statistical 
discrepancy shows a relatively high volatility over the years, it has remained below 0.1% of EU-28 
GDP in all years, an indicator of the good quality of the data and consistency of the data sources. 
Even though this discrepancy is relatively small at EU-28 level, there are some individual Member 
States for which this discrepancy is fairly significant, both on an annual and quarterly basis.  

Under the heading 'government financing' – the financial accounts transactions – details of the 'net 
acquisition of financial assets' and 'net incurrence of financial liabilities' are also shown. The category 
‘net acquisition of financial assets’ is broken down into the subcategories currency and deposits, debt 
securities, loans, shares and other equity and other financial assets, while the category ‘net 
incurrence of financial liabilities’ is shown to consist of currency and deposits, debt securities, loans 
and other liabilities.  

OTHER ECONOMIC FLOWS IN GOVERNMENT ASSETS AND LIABILITIES 

Under the heading 'other economic flows in assets and liabilities' are adjustments to the value of the 
stock of financial assets and liabilities which are not due to transactions (‘net acquisition of financial 
assets’ and ‘net incurrence of financial liabilities’). These other changes in stock are relatively 
important. They primarily reflect 'revaluations' (i.e. holding gains and losses on assets and liabilities, 
either realised or not) but also, so called 'other changes in volumes' (stemming for example from 
sector reclassifications).  

GOVERNMENT BALANCE SHEET 

The government balance sheet is the stock equivalent of the presentation of government financing 
described above, containing subcategories consistent with the flow analysis. For the moment, only 
financial assets and liabilities are available for all Member States, though efforts are now underway 
to collect data on non-financial assets. Assets and liabilities are valued at market value, notably for 
debt securities, financial derivatives and shares and other equity. Holding gains/losses on these 
(realised or not) do not enter government revenue (or expenditure) but are reported in the 'other 
economic flows'.  

GOVERNMENT DEBT AND LINK WITH THE DEFICIT 

Table B of the integrated presentation includes the so-called 'stock flow adjustment' (SFA) and gross 
government debt in nominal value (according to the Maastricht definition). The SFA is the difference 
between the change in the stock of government debt and the flow of annual deficit/surplus. It is 
widely known that deficits contribute to an increase in debt levels, while surpluses reduce them. 
However, the change of government debt also reflects other elements. A positive SFA means that 
the government debt increases more than the annual deficit (or decreases less than implied by the 
surplus). The importance of the SFA has been emphasised many times, as an efficient statistical 
monitoring of fiscal performance requires understanding the coherence between the two key fiscal 
indicators: government deficit and debt.  

Government finance statistics – summary tables 1/2016 

7 

 
 
Introduction 

1 

Since the 2011 editions of the GFS tables, a new element has been introduced: the 
'intergovernmental lending'. From 2011 onwards, this includes loans made by the European 
Financial Stability Facility (EFSF) - see Eurostat decision regarding EFSF. In order to avoid a 
"double-counting" at the level of the EU and euro area aggregates, the total value of 
intergovernmental lending is consolidated. For individual countries, in contrast, intergovernmental 
lending is reported as a general government asset, and thus is not deducted from debt. 

FURTHER INFORMATION 

Further information on government finance statistics is available in the dedicated section 
Government Finance on Eurostat's website: http://ec.europa.eu/eurostat/web/government-finance-
statistics.  

On 'Statistics Explained', more detailed Excel tables are available for download: 
http://ec.europa.eu/eurostat/statistics-
explained/index.php/Integrated_government_finance_statistics_presentation. 

CONTACT 

Pavel Dvorak, Philippe de Rougemont (D.1), Martin Vintera, Laura Wahrig 
EUROSTAT, Unit D.4 –Risk and Quality Management; GFS. 
European Commission 
L 2920 – Luxembourg 
E-mail: estat-gfs@ec.europa.eu 

Government finance statistics – summary tables 1/2016 

8 

 
 
 
 
 
2 

Data 

2 Data 

DATA PRESENTATION 

Data are generally presented for general government, but also by subsectors for 2015: central 
government (S.1311), state government (S.1312), local government (S.1313) and social security 
funds (S.1314). A column ‘consolidation’ reports the transactions, other flows and balance sheet links 
existing in between two subsectors that are eliminated when presenting general government data. 
The consolidation is shown here with a negative amount when the general government is lower than 
the sum of the subsectors, which is necessarily the case for revenue, expenditure and balance 
sheets items. Consolidation can be of either sign for financial transactions and other economic flows. 

The EU and EA aggregates are in principle the mere sum of countries, expressed in euro, converting 
flows with the average exchange rate of the period and converting balance items with the end of 
period exchange rate. As a result, item 62 is not the mere sum of flows observed across countries 
but also includes the impact of specific aggregating effects (stemming from exchange rates), shown 
under item 62a. Furthermore, in the case of debt (item 64 and thus 58, 59 and also 60), 
intergovernmental lending is eliminated. 

The data are presented in million of national currency, as a % of GDP, and in growth rates. For some 
items, the growth rate shown is the ‘contribution’ to the growth rate of an underlying item: to the 
growth rate of underlying balance sheet items, for items 22 to 38; and to the growth rate of debt (item 
64) for items 57 to 63. 

The sign ‘:’ identifies missing data ('not available'). Blank cells identify 'not applicable data'. Data are 
systematically 'not applicable' for some items where growth rates cannot be defined (e.g. item 20), as 
well as in the case where consolidation cannot exist (e.g. item 22). Data are also ‘not applicable’ for 
some subsectors, when not existing in some Member States. For Greece, all data for financial 
transactions and balance sheet are shown as ‘not available’, because data submitted by Bank of 
Greece do not follow ESA 2010 standards, and have thus not been validated by Eurostat. 

The sources for each line of the integrated presentation are described in the metadata at the end of 
this publication. Users can download data from these areas with greater detail than presented in this 
publication and will also find comprehensive metadata on the data in Eurostat's public database. 

This publication is updated twice per year, to coincide with the publication by Eurostat of data relating 
to the Excessive Deficit Procedure as related government finance statistics data. 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.  

Data extracted: 27 April 2016 

Government finance statistics – summary tables 1/2016 

9 

 
 
 
 
 
 
EU-28

Consolidated general government (S.13)

Table A - Summary table

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
15a
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl . own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

Government deficit

20=1-10

Net lending ( + ) / net borrowing (-)

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus  financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other changes in assets 
/ liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in assets / 
liabilities

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23-[73a(t)-73a(-1)] Net acquisition of financial assets (igl consolidated)

61=(-)33
62
62a
63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Incurrence in liabilities not in government debt
Valuation effects and other changes in volume in government debt
of which, aggregation effects
Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset - not consolidated)*
Intergovernmental lending (borrowing- not consolidated)*
Government liquid assets

1995

2000

2005

2006

2007

2008

2009

2010

in million euro

:
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:

5 011 402
2 973 901
1 503 829
1 440 251
29 821
1 500 708
320 473
188 311
28 010
5 304 426
690 041
1 213 714
308 750
127 423
2 177 311
1 733 976
293 294
160 064
333 830
337 023

5 353 312
3 211 475
1 596 646
1 586 241
28 589
1 568 072
339 757
208 068
25 940
5 551 143
733 486
1 266 110
315 230
136 231
2 266 628
1 794 345
304 560
148 034
380 864
388 784

5 683 989
3 425 799
1 686 610
1 708 381
30 807
1 644 341
362 769
224 261
26 819
5 801 091
776 096
1 314 088
341 095
143 819
2 358 399
1 865 163
315 986
139 717
411 891
417 234

5 724 700
3 390 537
1 643 096
1 690 916
56 524
1 693 022
374 236
247 094
19 812
6 042 739
801 226
1 344 080
350 539
147 672
2 444 163
1 922 620
326 068
185 702
443 288
445 166

5 348 370
3 061 595
1 531 337
1 490 746
39 513
1 656 801
379 868
233 447
16 659
6 168 211
811 102
1 355 199
316 574
164 985
2 565 355
2 016 364
325 006
173 532
456 458
454 876

5 574 183
3 220 049
1 642 489
1 548 488
29 072
1 697 950
400 960
232 667
22 558
6 396 317
838 779
1 391 580
342 203
169 579
2 660 509
2 093 961
341 167
208 630
443 870
449 160

-293 024

-197 831

-117 103

-318 038

-819 842

-822 134

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-7 578

2 591

-812 263
175 993
15 477
27 002
26 827
76 684
30 002
988 256
16 243
899 183
55 996
16 838

:
:
:

:

:

-824 725
174 256
-19 795
104 132
78 075
11 026
815
998 981
-1 184
664 382
309 470
26 314

:
342 358
50 815

291 543

:

:
:
:
:
:
4 239 194
758 497
327 522
526 281
1 826 010
169 571
800 885

:
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:
4 755 808
:
751 497
:
452 291
:
695 333
:
2 013 519
:
182 951
843 170
:
: 10 175 977 11 225 774
468 206
:
8 262 867
:
1 688 910
:
805 793
:
-6 469 965
:
:
:

456 985
7 588 299
1 343 745
786 951
-5 936 783
:

-293 025

-197 830

-117 103

-318 038

-819 840

-822 135

370 166
77 140

239 217
41 387

106 018
-11 085

451 778
133 740

1 022 452
202 612

1 095 777
273 641

:

:

:

:

:

:

:
:
:
:
5 789 677
315 751
4 376 491
269 185
4 107 306
1 097 435
102 607
994 828
:
:
:

:
:
:
:
7 123 092
337 315
5 583 234
434 725
5 148 510
1 202 542
149 814
1 052 729
:
:
:

:
:
:
:
7 362 309
361 603
5 772 043
390 543
5 381 500
1 228 665
156 461
1 072 201
:
:
:

:
:
:
:
7 468 327
349 974
5 891 027
414 549
5 476 478
1 227 325
168 399
1 058 928
:
:
:

:
:
:
:
7 920 104
352 059
6 292 790
682 462
5 610 328
1 275 253
183 936
1 091 317
:
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:

:
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:

:
:
:
:
8 942 556 10 038 332
396 887
7 983 631
768 920
7 214 710
1 657 814
340 167
1 317 648
21 196
21 196
1 386 739

385 369
7 223 016
852 512
6 370 503
1 334 172
163 289
1 170 883
914
914
1 255 590

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

:
:
:
7 282 918
:

:
:
:

2 320 860
270 951
-230 145

2 750 582
330 526
-708 790
9 561 468 11 516 984 12 181 944 12 914 631 12 994 979 12 254 794 12 793 539
:

2 441 326
285 929
-102 896

2 546 250
301 685
-6 896

2 632 475
314 742
-189 492

2 675 443
316 809
-680 193

:

:

:

:

:

:

 Government finance statistics – summary tables 1/2016

10

EU-28

Consolidated general government (S.13)

in million euro

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

Table A - Summary table

2011

2012

2013

2014

2015

2015

2015

2015

2015

2015

Government revenue and expenditure
5 807 304
3 371 846
1 718 355
1 618 482
35 010
1 752 631
411 443
245 498
25 884
6 405 146
845 050
1 395 959
381 034
166 001
2 697 030
2 123 605
342 102
155 269
422 701
430 245

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
15a
16
17
18
19

Government deficit

6 013 966
3 511 246
1 782 488
1 698 780
29 978
1 797 586
421 224
252 756
31 154
6 586 613
873 634
1 411 302
386 090
165 948
2 784 757
2 202 340
353 899
203 181
407 802
411 289

6 144 590
3 582 146
1 806 149
1 738 293
37 704
1 822 597
433 133
274 673
32 042
6 589 730
880 284
1 413 160
365 017
168 587
2 840 735
2 241 657
372 426
153 562
395 959
401 970

6 314 489
3 708 792
1 879 125
1 794 307
35 360
1 871 202
441 641
258 558
34 295
6 730 688
908 592
1 442 044
354 366
185 854
2 916 469
2 298 520
366 557
153 095
403 711
408 703

6 592 841 -1 421 936
3 905 770
1 972 282
1 893 896
39 592
1 940 847
456 318
250 173 -1 346 274
-75 663
6 944 403 -1 421 936

39 734

950 436
1 485 044
335 348
196 863
3 025 111
2 385 143

-9 367

374 635 -1 258 069
-75 663
154 842
422 124
428 382

3 541 915
2 827 188
1 520 893
1 281 443
24 852
323 908
160 719
202 105
27 996
3 872 006
384 257
630 102
300 738
119 002
693 645
656 212
1 392 383
160 893
190 986
192 406

648 932
323 742
132 380
179 562
11 800
29 588
55 849
224 218
15 535
670 053
86 856
227 416
21 572
22 055
112 769
72 664
127 525
29 575
42 284
42 087

1 634 602
579 451
257 969
318 541
2 941
21 706
214 331
743 584
75 531
1 627 061
431 287
527 616
17 079
48 272
275 593
155 186
112 795
35 043
179 376
184 612

2 189 327
175 389
61 039
114 349
0
1 565 644
25 419
426 541
-3 666
2 197 219
48 036
99 911
5 326
7 534
1 943 103
1 501 080
:
4 993
9 479
9 277

20=1-10

-597 842

-572 647

-445 140

-416 199

-351 562

-330 091

-21 120

7 541

-7 892

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

-961

-5 904

3 571

-5 197

-10 602

-5 388

1 616

-596 881
49 894
43 507
-15 291
25 168
-15 713
12 224
646 775
9 306
503 283
110 933
23 248

-566 743
253 989
38 162
-9 186
137 446
70 182
17 387
820 731
7 244
456 589
318 600
38 301

-448 711
-34 802
-43 539
-15 386
43 058
-37 679
18 746
413 909
-44 088
439 888
26 117
-8 004

-411 002
62 670
52 828
-13 868
-1 701
-7 612
33 023
473 672
34 713
373 205
16 935
48 818

-340 959
-77 979
-15 711
9 012
-17 540
-37 618
-16 117
262 981
27 302
274 660
-47 379
8 394

-53 692
-8 112
12 242
-43 778
1
-14 034
-53 692
-8 115
12 242
-43 786
-14 039

:
32 233
131 277

:
202 790
519 763

:
23 817
-251 309

:
188 994
991 223

:
111 850
82 054

-7 724
-7 716

-99 045

-316 973

275 127

-802 228

29 796

-324 703
-50 114
-42 422
4 318
22 707
-31 692
-3 028
274 589
35 361
249 569
-25 895
15 555

:
68 122
62 795

5 327

-22 736
6 323
-809
4 040
-1 826
-2 104
7 024
29 060
0
4 478
23 088
1 493

:
1 416
-3 029

4 445

-4 207

11 748
25 982
21 319
-3 477
6 822
1 513
-198
14 234
56
3 160
3 783
7 238

:
21 419
18 684

2 735

-2 623

-5 268
-6 479
14 313
-8 111
-1 465
-5 337
-5 882
-1 211
0
5 211
-4 570
-1 852

:
28 616
11 320

17 297

:

:

:

:

:

:

:

:

:

Other economic flows in government assets and liabilities

:
:
:
:
:
4 837 935
801 473
436 656
746 689
1 974 491
181 959
878 625

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
:
:
:
:
5 569 266
868 628
455 270
951 386
2 312 231
239 513
981 749
12 003 826 13 344 321 13 506 920 14 971 815 15 316 850
574 240
534 931
9 985 348 11 306 859 11 627 668
2 137 323
2 169 436
2 136 073
977 620
895 802
960 588
-9 747 584
-9 436 421
-8 223 191
:
:
:
Table B - Government debt and link with the deficit

:
:
:
:
:
5 294 714
845 771
441 651
887 482
2 185 042
200 495
934 769

:
:
:
:
:
5 283 730
796 432
419 286
929 320
2 197 272
209 295
941 422

:
:
:
:
:
5 535 394
875 219
436 651
950 510
2 282 969
225 087
990 041

537 668
9 779 377
2 105 712
921 563
-8 049 607
:

525 722
8 843 466
1 774 745
859 890
-7 165 891
:

489 697

:

-726 984
-89 831
-113 064
-384 322
-753

:
:
:
:
:
3 768 566
420 375
230 401
1 110 454
1 335 444
:
671 890
-139 013
-726 981 13 207 871
661 929
-113 062 10 956 765
1 065 103
-384 322
524 075
-139 769
-9 439 306
:

-89 829

:
:
:
:
:
391 121
88 045
35 304
82 160
143 615
:
41 997
1 079 540
0
507 764
528 804
42 971
-688 419
:

57=20

-597 841

-572 645

-445 141

-416 199

-351 561

-330 090

-21 120

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23-[73a(t)-73a(-1)]

641 796
43 954

569 244
-3 401

334 769
-110 372

532 886
116 687

360 645
9 084

-45 322
-45 322

360 316
30 226

:

129 590

-76 989

50 050

-73 987

-52 645

-43 083

61=(-)33
62
62a
63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

:
:
:
:

10 824
-46 852
-52 447
2 644

-40 118
-83 935
66 176
-8 938

-50 717
129 888
108 915
-12 535

-6 746
91 930
130 335
-2 114
10 680 128 11 249 372 11 584 141 12 117 027 12 477 672
513 003
9 736 984 10 083 802
681 119
9 402 682
1 880 867
235 998
1 644 870
236 371
236 371
1 563 411

458 694
8 521 906
806 406
7 715 501
1 699 528
307 436
1 392 092
69 831
69 831
1 420 088

471 628
8 883 445
747 452
8 135 992
1 894 299
263 788
1 630 512
196 399
196 399
1 487 917

423 903
9 272 483
682 524
8 589 959
1 887 755
227 306
1 660 449
235 874
235 874
1 425 013

700 409
9 036 574
1 905 880
239 133
1 666 747
245 686
245 686
1 536 958

474 162

14 147
4 074
-5 584
351

-14 314
87 855
128 061
-233
-587 862 10 908 175
600 652
9 496 392
638 385
8 858 007
811 132
123 408
687 724
:
:
:

-89 789
-112 882
-16 683
-96 197
-385 195
-46 647
-338 547

28 503
7 383

2 964

-1 684
:
0
4 478
980 311
0
451 707
20 408
431 298
528 605
28 515
500 090
:
:
:

Table C - Memorandum items

:
:
:
:
:
1 019 981
255 372
35 538
116 400
479 546
:
133 127
1 209 778
2 140
68 022
801 609
338 008
-189 797
:

7 541

16 122
23 662

26 350

-6 707
:
7 778
-5 250
868 716
2 140
65 732
6 257
59 474
800 846
82 671
718 175
:
:
:

:
:
:
:
:
1 116 582
194 667
267 092
26 694
354 379
:
273 749
546 642
0
208 179
126 128
212 335
569 940
:

-7 891

1 025
-6 866

-7 574

1 812
:
80
-1 460
308 330
0
182 852
32 752
150 099
125 479
48 052
77 427
:
:
:

75
76
77=20+18-76
78
79

2 826 336
353 271
-518 116

2 770 061
341 559
-516 700

3 020 638
372 144
-301 582
13 179 491 13 431 757 13 546 828 13 965 269 14 641 568
:

2 846 818
358 459
-407 640

2 919 012
363 956
-376 444

:

:

:

:

1 067 919
163 029
-302 134

335 724
38 407
-17 243

1 035 841
160 282
26 635

581 154
10 427
-8 840

 Government finance statistics – summary tables 1/2016

11

EU-28

Consolidated general government (S.13)

Table A - Summary table

Government revenue and expenditure
Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl. own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

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
15a
16
17
18
19

Government deficit

20=1-10

Net lending ( + ) / net borrowing (-)

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus financial accounts)

Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other 
changes in assets / liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in 
assets / liabilities

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

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

:

:

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

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

:

:

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

:
:
:

:
:
:

:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

in % of GDP

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

1995 2000

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015 2015

2015

2015

2015

2015

43.5
25.8
13.1
12.5
0.3
13.0
2.8
1.6
0.2
46.1
6.0
10.5
2.7
1.1
18.9
15.1
2.5
1.4
2.9
2.9

43.9
26.4
13.1
13.0
0.2
12.9
2.8
1.7
0.2
45.6
6.0
10.4
2.6
1.1
18.6
14.7
2.5
1.2
3.1
3.2

44.0
26.5
13.1
13.2
0.2
12.7
2.8
1.7
0.2
44.9
6.0
10.2
2.6
1.1
18.3
14.4
2.4
1.1
3.2
3.2

44.1
26.1
12.6
13.0
0.4
13.0
2.9
1.9
0.2
46.5
6.2
10.3
2.7
1.1
18.8
14.8
2.5
1.4
3.4
3.4

43.6
25.0
12.5
12.2
0.3
13.5
3.1
1.9
0.1
50.3
6.6
11.1
2.6
1.3
20.9
16.5
2.7
1.4
3.7
3.7

43.6
25.2
12.8
12.1
0.2
13.3
3.1
1.8
0.2
50.0
6.6
10.9
2.7
1.3
20.8
16.4
2.7
1.6
3.5
3.5

44.1
25.6
13.0
12.3
0.3
13.3
3.1
1.9
0.2
48.6
6.4
10.6
2.9
1.3
20.5
16.1
2.6
1.2
3.2
3.3

44.8
26.1
13.3
12.6
0.2
13.4
3.1
1.9
0.2
49.0
6.5
10.5
2.9
1.2
20.7
16.4
2.6
1.5
3.0
3.1

45.4
26.4
13.3
12.8
0.3
13.5
3.2
2.0
0.2
48.6
6.5
10.4
2.7
1.2
21.0
16.5
2.7
1.1
2.9
3.0

45.2
26.6
13.5
12.8
0.3
13.4
3.2
1.9
0.2
48.2
6.5
10.3
2.5
1.3
20.9
16.5
2.6
1.1
2.9
2.9

45.0
26.7
13.5
12.9
0.3
13.3
3.1
1.7
0.3
47.4
6.5
10.1
2.3
1.3
20.7
16.3
2.6
1.1
2.9
2.9

-9.7

-9.2
-0.5
-9.7

-0.1

-8.6
-0.5

24.2
19.3
10.4
8.8
0.2
2.2
1.1
1.4
0.2
26.4
2.6
4.3
2.1
0.8
4.7
4.5
9.5
1.1
1.3
1.3

4.4
2.2
0.9
1.2
0.1
0.2
0.4
1.5
0.1
4.6
0.6
1.6
0.1
0.2
0.8
0.5
0.9
0.2
0.3
0.3

11.2
4.0
1.8
2.2
0.0
0.1
1.5
5.1
0.5
11.1
2.9
3.6
0.1
0.3
1.9
1.1
0.8
0.2
1.2
1.3

15.0
1.2
0.4
0.8
0.0
10.7
0.2
2.9
0.0
15.0
0.3
0.7
0.0
0.1
13.3
10.3
:
0.0
0.1
0.1

-2.5

-1.6

-0.9

-2.4

-6.7

-6.4

-4.5

-4.3

-3.3

-3.0

-2.4

-2.3

-0.1

0.1

-0.1

:

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

:
:
:

:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:

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

:
:
:

:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:

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

:
:
:

:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:

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

:
:
:

:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

-0.1

-6.6
1.4
0.1
0.2
0.2
0.6
0.2
8.1
0.1
7.3
0.5
0.1

:
:
:

:

:

:
:
:
:
:
34.6
6.2
2.7
4.3
14.9

6.5
83.0
3.7
61.9
11.0
6.4
-48.4
:

0.0

-6.4
1.4
-0.2
0.8
0.6
0.1
0.0
7.8
0.0
5.2
2.4
0.2

:
2.7
0.4

2.3

:

:
:
:
:
:
37.2
5.9
3.5
5.4
15.7

6.6
87.7
3.7
64.6
13.2
6.3
-50.6
:

0.0

-4.5
0.4
0.3
-0.1
0.2
-0.1
0.1
4.9
0.1
3.8
0.8
0.2

:
0.2
1.0

0.0

-4.2
1.9
0.3
-0.1
1.0
0.5
0.1
6.1
0.1
3.4
2.4
0.3

:
1.5
3.9

0.0

-3.3
-0.3
-0.3
-0.1
0.3
-0.3
0.1
3.1
-0.3
3.2
0.2
-0.1

:
0.2
-1.9

0.0

-2.9
0.4
0.4
-0.1
0.0
-0.1
0.2
3.4
0.2
2.7
0.1
0.3

:
1.4
7.1

-0.8

-2.4

2.0

-5.7

:

:

:

:

:
:
:
:
:
36.7
6.1
3.3
5.7
15.0

6.7
91.1
4.0
67.1
13.5
6.5
-54.4
:

:
:
:
:
:
39.4
6.3
3.3
6.6
16.3

7.0
99.3
4.0
72.8
15.7
6.9
-59.9
:

:
:
:
:
:
39.0
5.9
3.1
6.9
16.2

:
:
:
:
:
39.6
6.3
3.1
6.8
16.3

6.9

6.7
7.1
99.7 107.2 104.6
3.9
3.8
79.4
81.0
14.6
15.5
6.7
6.9
-66.6
-67.6
:
:

3.6
73.7
15.8
6.6
-60.7
:

-0.1

-2.3
-0.5
-0.1
0.1
-0.1
-0.3
-0.1
1.8
0.2
1.9
-0.3
0.1

:
0.8
0.6

0.2

:

:
:
:
:
:
38.0
5.9
3.1
6.5
15.8

-0.4
-0.1
0.1
-0.3
0.0
-0.1
-0.4
-0.1
0.1
-0.3
-0.1

-0.1
-0.1

:

-5.0
-0.6
-0.8
-2.6
0.0

-0.9
-5.0
-0.6
-0.8
-2.6
-1.0

0.0

-2.2
-0.3
-0.3
0.0
0.2
-0.2
0.0
1.9
0.2
1.7
-0.2
0.1

:
0.5
0.4

0.0

:

:
:
:
:
:
25.7
2.9
1.6
7.6
9.1

4.6
90.2
4.5
74.8
7.3
3.6
-64.5
:

0.0

-0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.2
0.0
0.0
0.2
0.0

:
0.0
0.0

0.0

:

:
:
:
:
:
2.7
0.6
0.2
0.6
1.0

0.3
7.4
0.0
3.5
3.6
0.3
-4.7
:

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23-[73a(t)-73a(-1)] Net acquisition of financial assets (igl consolidated)

61=(-)33
62
62a
63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Incurrence in liabilities not in government debt
Valuation effects and other changes in volume in 
government debt
of which, aggregation effects
Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset - not 
consolidated)*
Intergovernmental lending (borrowing- not 
consolidated)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

:

:
:

:

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

:
:
:

:

:
:

:

:
:
:
:
60.6
3.3
45.8
2.8
43.0
11.5
1.1
10.4
:
:
:

-2.5

-1.6

3.2
0.7

:

:
:
:
:
61.8
2.9
48.5
3.8
44.7
10.4
1.3
9.1
:
:
:

2.0
0.3

:

:
:
:
:
60.4
3.0
47.4
3.2
44.2
10.1
1.3
8.8
:
:
:

-0.9

0.8
-0.1

:

:
:
:
:
57.8
2.7
45.6
3.2
42.4
9.5
1.3
8.2
:
:
:

-2.4

-6.7

-6.4

-4.5

-4.3

3.5
1.0

:

:
:
:
:
60.9
2.7
48.4
5.3
43.2
9.8
1.4
8.4
:
:
:

8.3
1.7

:

:
:
:
:
73.0
3.1
58.9
7.0
52.0
10.9
1.3
9.6
0.0
0.0
10.2

8.6
2.1

:

:
:
:
:
78.5
3.1
62.4
6.0
56.4
13.0
2.7
10.3
0.2
0.2
10.8

4.9
0.3

:

:
:
:
:
81.0
3.5
64.7
6.1
58.5
12.9
2.3
10.6
0.5
0.5
10.8

4.2
0.0

1.0

-0.3
-0.6
0.5
-0.1
83.8
3.5
66.1
5.6
60.6
14.1
2.0
12.1
1.5
1.5
11.1

-3.3

2.5
-0.8

-0.6

0.1
-0.3
-0.4
0.0
85.5
3.1
68.4
5.0
63.4
13.9
1.7
12.3
1.7
1.7
10.5

-3.0

-2.4

-2.3

-0.1

3.8
0.8

0.4

-0.4
0.9
0.8
-0.1
86.8
3.4
69.7
5.0
64.7
13.6
1.7
11.9
1.8
1.8
11.0

2.5
0.1

-0.5

0.0
0.6
0.9
0.0
85.2
3.5
68.9
4.7
64.2
12.8
1.6
11.2
1.6
1.6
10.7

-0.3
-0.3

-0.4

0.1
0.0
0.0
0.0
-4.0
-0.6
-0.8
-0.1
-0.7
-2.6
-0.3
-2.3

2.5
0.2

-0.3

-0.1
0.6
0.9
0.0
74.5
4.1
64.9
4.4
60.5
5.5
0.8
4.7
:
:
:

0.2
0.1

0.0

0.0
:
0.0
0.0
6.7
0.0
3.1
0.1
2.9
3.6
0.2
3.4
:
:
:

:
:
:

20.2
2.4
-2.0

20.0
2.3
-0.8

19.7
2.3
-0.1

20.3
2.4
-1.5

21.8
2.6
-5.6

21.5
2.6
-5.5

21.0
2.6
-3.9

21.0
2.6
-3.9

21.0
2.6
-3.0

20.9
2.6
-2.7

20.6
2.5
-2.1

7.3
1.1
-2.1

2.3
0.3
-0.1

0.0

0.1
0.2
0.1
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0

:
0.1
0.1

0.0

:

:
:
:
:
:
7.0
1.7
0.2
0.8
3.3

0.9
8.3
0.0
0.5
5.5
2.3
-1.3
:

0.1

0.1
0.2

0.2

0.0
:
0.1
0.0
5.9
0.0
0.4
0.0
0.4
5.5
0.6
4.9
:
:
:

7.1
1.1
0.2

0.0

0.0
0.0
0.1
-0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0

:
0.2
0.1

0.1

:

:
:
:
:
:
7.6
1.3
1.8
0.2
2.4

1.9
3.7
0.0
1.4
0.9
1.5
3.9
:

-0.1

0.0
0.0

-0.1

0.0
:
0.0
0.0
2.1
0.0
1.2
0.2
1.0
0.9
0.3
0.5
:
:
:

4.0
0.1
-0.1

 Government finance statistics – summary tables 1/2016

12

EU-28

Consolidated general government (S.13)

Table A - Summary table

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

annual growth rates**

Government revenue and expenditure

4.7
5.0
5.0
5.6
-12.8
3.8
7.5
5.3
-11.8
4.1
7.4
4.5
-0.7
-1.5
4.0
4.2
4.1
3.2
4.0
4.2

5.3
5.8
4.8
7.4
-14.9
3.6
6.6
6.1
19.3
4.4
6.4
4.7
1.5
0.5
3.7
3.6
8.3
18.2
-1.5
-1.0

6.8
8.0
6.2
10.1
-4.1
4.5
6.0
10.5
-7.4
4.7
6.3
4.3
2.1
6.9
4.1
3.5
3.8
-7.5
14.1
15.4

6.2
6.7
5.6
7.7
7.8
4.9
6.8
7.8
3.4
4.5
5.8
3.8
8.2
5.6
4.0
3.9
3.8
-5.6
8.1
7.3

0.7
-1.0
-2.6
-1.0
83.5
3.0
3.2
10.2
-26.1
4.2
3.2
2.3
2.8
2.7
3.6
3.1
3.2
32.9
7.6
6.7

-6.6
-9.7
-6.8
-11.8
-30.1
-2.1
1.5
-5.5
-15.9
2.1
1.2
0.8
-9.7
11.7
5.0
4.9
-0.3
-6.6
3.0
2.2

4.2
5.2
7.3
3.9
-26.4
2.5
5.6
-0.3
35.4
3.7
3.4
2.7
8.1
2.8
3.7
3.8
5.0
20.2
-2.8
-1.3

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
15a
16
17
18
19

Government deficit

20=1-10

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

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

:
:
:
:
:
:
:
:
:
:
:

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

:
:
:
:
:
:
:
:
:
:
:

2.1
1.8
3.9
-0.4
10.4
3.1
4.6
-4.8
28.0
4.6
7.5
5.2
-4.2
3.6
5.4
5.1
5.0
3.9
3.4
2.3

:
:
:
:
:
:
:
:
:
:
:

1.6
1.0
1.6
-0.9
62.2
3.2
2.0
-5.4
50.1
2.9
2.3
3.2
-4.5
-0.3
3.5
3.2
4.8
3.7
6.4
7.1

:
:
:
:
:
:
:
:
:
:
:

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
:
:

:

:

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

:
:
:

:

:

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

:
:
:

:

:

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

:
:
:

:

:

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

Table B - Government debt and link with the deficit

:
:
:
:
:
:
:
:
:
:
:

:
:
:

:

:

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

:
:
:
:
:
:
:
:
:
:
:

:
:
:

:

:

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

:
:
:
:
:
:
:
:
:
:
:

:
:
:

:

:

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

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23-[73a(t)-73a(-1)]

61=(-)33
62
62a
63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Table C - Memorandum items

75
76
77=20+18-76
78
79

(**) or contributions for items 22 to 38

:

:
:

:

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

:
:

7.4
:

:

2.8
:

:

:
:
:
:
2.8
5.4
3.7
21.3
2.5
-1.6
-0.6
-1.7
:
:
:

:
:

4.2
:

-4.6

2.7
-1.8

:

:
:
:
:
2.7
-1.4
3.9
23.6
2.4
-0.9
8.5
-1.8
:
:
:

6.0
4.1

3.7
:

-5.5

4.2
-1.3

:

:
:
:
:
4.2
-14.6
5.0
8.7
4.6
6.9
17.7
5.6
:
:
:

3.5
3.6

1.6
:

-5.1

-4.3

-2.8

6.0
0.9

:

:
:
:
:
6.0
7.3
6.7
2.4
7.1
2.6
8.4
1.8
:
:
:

4.7
4.7

5.0
:

5.5
1.1

:

:
:
:
:
5.5
12.1
5.8
-3.3
6.6
2.5
6.2
2.0
:
:
:

4.9
5.5

4.5
:

3.4
0.6

:

:
:
:
:
3.4
7.2
3.4
-10.2
4.5
2.2
4.4
1.8
:
:
:

5.2
5.5

5.8
:

4.2
4.7
4.6
4.5
20.4
3.2
2.6
5.5
14.7
0.1
0.7
0.3
11.3
-2.1
1.4
1.4
0.3
-25.6
-4.8
-4.2

1.0
5.8
-3.4
3.6
-0.8
1.4
5.8
2.0
6.1
6.6
2.9

:
0.7
1.2

1.5

:

:
:
:
:
:
1.7
6.7
-3.5
7.4
-1.9
-0.5
4.2
6.9
12.3
7.0
5.1
6.7

3.6
4.1
3.7
5.0
-14.4
2.6
2.4
3.0
20.4
2.8
3.4
1.1
1.3
0.0
3.3
3.7
3.4
30.9
-3.5
-4.4

5.2
4.8
-2.1
18.4
3.6
2.0
6.8
1.4
5.2
18.0
4.5

:
4.2
4.3

4.4

:

:
:
:
:
:
9.4
5.5
1.1
18.9
10.7
10.2
6.4
11.2
2.3
10.6
18.6
7.2

-6.0

-5.4

6.4
0.4

:

:
:
:
:
6.4
15.6
6.7
4.9
6.9
2.5
-9.6
5.6
229.4
229.4
2.4

0.7
3.3

3.0
:

5.3
0.0

1.2

-0.4
-0.8
0.6
-0.1
5.3
2.8
4.2
-7.3
5.4
11.5
-14.2
17.1
181.2
181.2
4.8

2.0
3.4

1.9
:

2.2
2.0
1.3
2.3
25.8
1.4
2.8
8.7
2.8
0.0
0.8
0.1
-5.5
1.6
2.0
1.8
5.2
-24.4
-2.9
-2.3

-0.7
-5.1
-3.5
4.9
-1.7
2.0
3.1
-8.2
4.5
1.2
-0.9

:
0.4
-1.9

-3.4

:

:
:
:
:
:
-0.2
-5.8
-5.1
4.7
0.6
4.4
0.7
1.2
-8.9
2.1
1.4
-2.8

-4.0

3.0
-1.0

-0.7

0.1
-0.4
-0.5
0.0
3.0
-10.1
4.4
-8.7
5.6
-0.3
-13.8
1.8
20.1
20.1
-4.2

0.7
1.5

0.9
:

2.8
3.5
4.0
3.2
-6.2
2.7
2.0
-5.9
7.0
2.1
3.2
2.0
-2.9
10.2
2.7
2.5
-1.6
-0.3
2.0
1.7

1.2
6.6
-3.3
-0.2
-0.3
3.5
3.5
7.1
3.7
0.8
5.4

:
3.6
7.3

9.8

:

:
:
:
:
:
4.8
9.9
4.1
2.3
3.9
7.5
5.2
10.8
9.2
13.2
1.6
7.2

-3.6

4.6
1.0

0.4

-0.4
1.1
0.9
-0.1
4.6
11.9
5.0
2.6
5.2
1.0
5.2
0.4
4.2
4.2
7.9

2.5
1.5

3.1
:

4.4
5.3
5.0
5.6
12.0
3.7
3.3
-3.2
15.9
3.2
4.6
3.0
-5.4
5.9
3.7
3.8
2.2
1.1
4.6
4.8

-1.4
-1.8
2.1
-1.8
-1.6
-1.6
1.8
5.1
2.4
-2.2
0.9

:
2.0
0.5

-0.3

:

:
:
:
:
:
0.6
-0.8
4.3
0.1
1.3
6.4
-0.8
2.3
7.3
2.8
-1.5
1.8

-2.9

3.0
0.1

-0.6

-0.1
0.8
1.1
0.0
3.0
8.2
3.6
-2.8
4.1
-1.3
-1.3
-1.3
-3.8
-3.8
1.7

3.5
2.2

4.8
:

:
:
:
:
:
:
:
:
:
:
:

:
:
:

:

:

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

-1.6

1.4
-0.2

:

:
:
:
:
1.4
-3.2
2.1
6.1
1.8
-0.1
7.6
-1.2
:
:
:

4.3
5.5

6.0
:

:
:
:
:
:
:
:
:
:
:
:

:
:
:

:

:

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

:
:
:
:
:
:
:
:
:
:
:

:
:
:

:

:

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

-4.3

-10.4

12.9
2.6

:

4.1
-2.6
31.8
14.8
0.6
0.1
9.8
-0.3
8.8
23.0
3.3

:
8.1
0.5

-4.9

:

:
:
:
:
:
12.2
-0.9
38.1
32.1
10.3
7.9
5.3
10.3
2.5
8.9
25.7
2.4

-9.2

12.3
3.1

:

6.0
1.8

:

:
:
:
:
6.0
0.6
6.8
64.6
2.4
3.9
9.2
3.1
:
:
:

3.4
4.3

0.6
:

:
:
:
:
12.9
9.5
14.8
24.9
13.5
4.6
-11.2
7.3

:
:
:
:
12.3
3.0
10.5
-9.8
13.3
24.3
108.3
12.5
: 2220.1
: 2220.1
10.4
:

1.6
0.7

-5.7
:

2.8
4.3

4.4
:

 Government finance statistics – summary tables 1/2016

13

EA-19

Consolidated general government (S.13)

Table A - Summary table

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
15a
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl . own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

Government deficit

1995

2000

2005

2006

2007

2008

2009

2010

in million euro

2 603 223
1 349 249
694 219
640 154
14 876
952 343
159 398
127 357
14 876
3 025 389
261 330
611 280
300 108
96 294
1 210 378
937 313
121 643
236 010
188 346
187 347

3 191 288
1 791 938
905 558
868 935
17 445
1 072 665
188 187
123 739
14 760
3 210 403
313 458
716 890
265 917
99 403
1 417 557
1 088 108
157 632
87 651
151 895
220 171

3 728 360
2 072 601
1 080 874
967 290
24 437
1 256 835
234 710
141 833
22 382
3 946 887
407 517
870 232
246 428
100 976
1 748 599
1 331 198
196 168
111 766
265 201
265 916

3 966 867
2 236 112
1 145 327
1 068 211
22 574
1 307 949
244 636
157 370
20 801
4 099 207
425 206
900 746
250 549
105 500
1 817 343
1 373 812
202 993
117 416
279 455
284 609

4 198 836
2 388 919
1 202 265
1 162 357
24 297
1 363 734
259 511
167 561
19 110
4 258 621
449 109
930 610
268 707
111 343
1 880 747
1 418 196
209 431
106 937
301 737
302 355

4 277 697
2 388 605
1 185 529
1 179 040
24 036
1 417 614
273 156
184 978
13 345
4 485 504
476 956
973 491
282 792
116 330
1 969 139
1 481 660
224 876
120 644
321 278
320 712

4 124 378
2 233 846
1 139 559
1 060 217
34 069
1 414 926
285 009
180 949
9 647
4 705 800
504 321
1 009 886
259 991
135 024
2 097 679
1 582 010
228 126
128 915
341 859
337 948

4 229 434
2 298 293
1 187 276
1 085 716
25 301
1 440 312
299 323
180 236
11 270
4 818 692
514 258
1 020 850
262 475
137 850
2 149 685
1 620 115
235 618
176 558
321 398
324 143

20=1-10

Net lending ( + ) / net borrowing (-)

-422 166

-19 115

-218 527

-132 339

-59 785

-207 807

-581 422

-589 258

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus  financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other changes in assets 
/ liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in assets / 
liabilities

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

:

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

:
:
:

:

:

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

:

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

:
:
:

:

:

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

-992

4 604

11 364

71

-766

-5 339

-217 535
67 245
25 781
16 551
-2 823
13 537
14 191
284 780
21 318
219 298
20 594
23 566

-136 943
37 722
26 772
20 024
-15 063
-18 412
24 397
174 665
10 910
98 363
22 826
42 562

-71 150
77 864
20 030
23 001
3 069
4 420
27 346
149 013
-7 645
119 884
-1 885
38 663

-207 878
288 812
72 950
70 099
60 758
76 790
8 218
496 690
6 612
425 946
49 770
14 361

:
148 721
38 028

:
126 640
-134 478

:
139 786
-113 192

:
-190 037
161 054

110 693

261 118

252 978

-351 092

-580 656
107 655
28 459
25 141
-3 054
37 954
19 155
688 311
9 280
607 386
62 967
8 681

:
94 612
51 492

43 120

-583 919
171 197
1 679
90 295
65 517
18 164
-4 462
755 116
3 504
425 192
301 609
24 812

:
129 619
-117 247

246 866

:

:

:

:

:

:

:
:
:
:
:
2 439 738
433 560
108 544
320 640
1 049 991
128 663
527 002
6 679 419
276 270
4 959 427
1 044 872
398 849
-4 239 681
:

:
:
:
:
:
2 604 100
458 029
125 085
305 621
1 166 484
144 866
548 883
6 719 606
287 571
4 903 790
1 083 812
444 434
-4 115 505
:

:
:
:
:
:
2 821 750
480 230
145 123
307 173
1 308 709
158 696
580 515
6 755 427
279 917
4 912 828
1 080 201
482 481
-3 933 677
:

:
:
:
:
:
2 920 525
548 602
214 216
368 745
1 205 257
136 295
583 707
7 413 171
287 094
5 496 282
1 130 050
499 743
-4 492 646
:

:
:
:
:
:
3 122 791
591 310
247 306
367 318
1 307 635
160 829
609 223
8 152 974
305 073
6 142 537
1 192 933
512 434
-5 030 182
:

:
:
:
:
:
3 423 607
591 472
341 350
435 260
1 439 212
172 154
616 315
8 790 842
310 038
6 422 821
1 523 547
534 438
-5 367 235
:

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-422 166

-19 115

-218 527

-132 339

-59 786

-207 807

-581 421

-589 259

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23-[73a(t)-73a(-1)] Net acquisition of financial assets (igl consolidated)

61=(-)33
62
62a
63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Incurrence in liabilities not in government debt
Valuation effects and other changes in volume in government debt
of which, aggregation effects
Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset - not consolidated)*
Intergovernmental lending (borrowing- not consolidated)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

:
:

:

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

:
:

:

:
:
:
:
4 783 726
186 557
3 632 835
216 867
3 415 969
964 334
56 337
907 996
:
:
:

265 401
46 874

140 856
8 517

109 676
49 891

498 631
290 824

675 226
93 805

727 006
137 746

:

:

:

:

:

:

:
:
:
:
5 850 552
200 148
4 595 936
340 084
4 255 853
1 054 467
97 303
957 164
:
:
670 767

:
:
:
:
5 991 408
214 421
4 701 795
303 685
4 398 110
1 075 193
102 893
972 298
:
:
727 980

:
:
:
:
6 101 084
203 755
4 825 005
346 470
4 478 536
1 072 324
118 075
954 250
:
:
784 049

:
:
:
:
6 599 715
216 568
5 262 801
602 463
4 660 337
1 120 345
135 248
985 096
:
:
899 112

:
:
:
:
7 274 942
233 414
5 857 444
744 055
5 113 387
1 184 086
134 277
1 049 809
914
778
999 444

:
:
:
:
8 001 947
238 700
6 269 720
656 321
5 613 398
1 493 527
317 794
1 175 734
21 196
21 072
1 104 976

1 138 905
149 019
-382 839
5 745 847
:

1 352 240
170 362
-37 582
7 032 726
:

1 685 504
210 397
-163 723
8 459 741
:

1 760 770
221 473
-74 357
8 903 693
:

1 830 315
232 971
8 981
9 400 544
:

1 925 782
245 216
-131 745
9 633 149
:

2 011 093
251 407
-490 970
9 287 845
:

2 039 567
259 534
-527 394
9 543 827
:

 Government finance statistics – summary tables 1/2016

14

EA-19

Consolidated general government (S.13)

in million euro

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

Table A - Summary table

2011

2012

2013

2014

2015

2015

2015

2015

2015

2015

Government revenue and expenditure
4 401 105
2 404 485
1 232 470
1 141 233
30 782
1 483 452
310 229
190 972
11 967
4 810 643
519 099
1 024 100
292 291
134 573
2 178 661
1 640 355
237 878
123 192
300 849
305 178

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
15a
16
17
18
19

Government deficit

4 530 017
2 492 460
1 266 213
1 200 873
25 374
1 509 592
318 433
192 144
17 389
4 889 811
527 255
1 020 844
296 620
132 199
2 225 996
1 679 644
242 250
156 920
287 727
287 212

4 631 121
2 555 634
1 285 342
1 238 320
31 972
1 535 270
328 068
193 954
18 194
4 926 713
531 545
1 032 634
277 960
135 121
2 281 530
1 719 915
258 132
128 706
281 084
282 767

4 729 017
2 620 055
1 329 694
1 260 545
29 816
1 568 141
332 355
189 980
18 485
4 990 499
536 467
1 045 168
268 118
150 984
2 333 548
1 753 531
255 026
122 610
278 576
276 933

4 848 362 -1 024 625
2 709 756
1 368 926
1 308 272
32 558
1 602 253
338 188
179 601
18 564

-973 236
-51 389
5 063 601 -1 024 625

546 241
1 057 747
250 775
158 560
2 392 546
1 792 112
253 796
120 935
283 002
283 574

-4 811

-968 425
-51 389

2 154 084
1 798 048
937 967
842 091
17 991
109 942
103 716
128 761
13 617
2 351 312
156 948
407 195
217 957
91 538
303 663
269 351
951 788
112 276
109 946
110 502

648 932
323 742
132 380
179 562
11 800
29 588
55 849
224 218
15 535
670 053
86 856
227 416
21 572
22 055
112 769
72 664
127 525
29 575
42 284
42 087

1 045 153
413 310
238 273
172 269
2 767
10 471
153 287
424 157
43 928
1 034 774
256 783
324 826
11 015
37 804
169 298
68 797
87 593
26 011
121 444
121 859

2 024 818
174 656
60 306
114 349
0
1 452 252
25 335
375 702
-3 127
2 032 088
45 655
98 310
5 042
7 163
1 806 815
1 381 300
55 315
4 462
9 327
9 126

20=1-10

-409 538

-359 794

-295 591

-261 482

-215 239

-197 228

-21 120

10 379

-7 270

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

577

-2 303

990

-370

-8 488

-7 729

1 616

-410 115
39 609
20 708
-24 061
25 064
-13 684
31 582
449 724
-1 199
332 108
97 907
20 903

-357 491
243 753
31 725
-8 539
129 188
70 174
21 207
601 243
9 693
285 499
319 019
-12 964

-296 582
-4 878
-44 524
-10 018
24 841
2 134
22 692
291 704
-32 883
312 729
22 142
-10 280

-261 113
23 672
26 958
-22 149
-14 331
2 735
30 458
284 784
11 581
259 049
2 769
11 384

-206 751
-53 120
5 362
-14 616
-20 835
-13 489
-9 537
153 631
10 619
181 904
-57 486
18 590

-45 637
-7 712
10 532
-41 366
1
-7 082
-45 637
-7 715
10 531
-41 373
-7 087

:
14 109
-95 036

:
114 427
475 772

:
49 849
-76 511

:
118 193
596 838

:
55 424
-36 351

5 869
5 878

109 145

-361 345

126 360

-478 644

91 775

-189 499
-27 258
-13 271
-16 877
24 516
-12 814
-8 815
162 241
18 334
163 692
-37 525
17 741

:
32 142
-41 602

73 744

-22 736
6 323
-809
4 040
-1 826
-2 104
7 024
29 060
0
4 478
23 088
1 493

:
1 416
-3 029

4 445

:

:

:

:

:

:

:

Other economic flows in government assets and liabilities

:
:
:
:
:
3 477 325
613 069
314 085
480 483
1 410 482
168 286
659 204

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
:
:
:
:
:
:
:
:
:
3 880 477
4 024 646
606 258
669 322
305 038
298 331
638 067
619 437
1 610 644
1 698 105
191 782
219 292
739 450
720 473
9 145 530 10 222 546 10 437 738 11 319 360 11 436 641
351 866
328 758
8 560 344
7 583 546
1 929 133
1 950 402
595 298
575 033
-7 411 995
-6 557 261
:
:
Table B - Government debt and link with the deficit

:
:
:
:
:
3 835 505
648 750
317 566
606 304
1 560 393
182 638
702 492

:
:
:
:
:
4 022 342
657 763
307 905
636 404
1 666 056
204 548
754 212

361 841
7 355 858
1 921 983
582 862
-6 387 040
:

339 731
8 421 053
1 968 245
590 329
-7 297 018
:

351 855
6 631 531
1 593 487
568 654
-5 668 205
:

:

-554 040
-82 147
-95 186
-281 863
-753

-94 090
-554 037
-82 145
-95 184
-281 864
-94 846

:
:
:
:
:
2 651 537
298 121
127 281
737 904
1 060 940
:
427 289
9 604 162
434 011
7 896 643
951 383
322 126
-6 952 625
:

:
:
:
:
:
391 121
88 045
35 304
82 160
143 615
:
41 997
1 079 540
0
507 764
528 804
42 971
-688 419
:

57=20

-409 538

-359 793

-295 592

-261 483

-215 238

-197 227

-21 120

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23-[73a(t)-73a(-1)]

422 181
12 643

361 442
1 650

261 204
-34 388

260 553
-929

132 920
-82 318

-38 116
-38 116

139 279
-57 948

:

121 830

-45 206

11 309

-48 873

-44 590

-19 976

61=(-)33
62
62a
63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

:
:
:
:
8 424 128
284 823
6 619 090
677 405
5 941 685
1 520 216
278 618
1 241 597
69 349
69 717
1 095 440

10 975
-125 915
202
-5 240
8 785 570
295 799
6 774 854
631 139
6 143 714
1 714 917
239 150
1 475 767
193 427
196 297
1 148 954

12 864
-2 524
-66
478
9 046 774
262 958
7 075 909
598 582
6 477 327
1 707 906
201 162
1 506 743
231 004
235 785
1 103 078

-13 110
8 809
0
-7 940
9 307 328
278 959
7 317 593
573 324
6 744 270
1 710 775
198 791
1 511 983
240 542
245 609
1 170 215

-16 947
-16 338
0
-161
9 440 247
290 629
7 470 743
523 360
6 947 383
1 678 875
193 248
1 485 629
230 975
236 306
1 186 944

7 195
2 285
-1
345
-460 877
-82 106
-95 997
-12 799
-83 196
-282 779
-46 053
-236 725

-16 500
-18 623
1
-2 849
7 967 127
372 735
6 891 117
480 248
6 410 870
703 276
93 560
609 716
:
:
:

28 503
7 383

2 964

-1 684
:
0
4 478
980 311
0
451 707
20 408
431 298
528 605
28 515
500 090
:
:
:

-14

10 392
9 630
13 426
-4 240
-615
1 751
-694
-762
0
-2 009
2 829
-1 581

:
2 966
48

2 918

:

:
:
:
:
:
584 862
180 992
15 613
57 213
229 623
:
101 422
824 467
0
42 943
620 329
161 196
-239 605
:

10 378

2 228
12 606

10 000

2 106
:
-1
-950
660 990
0
41 063
2 751
38 312
619 928
73 290
546 638
:
:
:

-2 361

-4 909
3 821
13 728
-8 071
-1 545
-324
30
8 730
0
5 211
-4 506
8 024

:
13 031
2 355

10 676

:

:
:
:
:
:
951 166
184 310
215 319
24 024
264 681
:
262 832
482 508
0
208 179
110 479
163 850
468 658
:

-7 269

1 026
-6 243

2 728

-8 064
:
0
-1 184
292 696
0
182 852
32 752
150 099
109 845
43 936
65 910
:
:
:

Table C - Memorandum items

75
76
77=20+18-76
78
79

2 053 561
266 922
-375 610
9 799 018
:

2 066 155
274 089
-346 156
9 833 797
:

2 094 544
2 128 102
2 168 436
279 347
282 083
284 603
-216 841
-264 990
-293 854
9 930 485 10 113 913 10 413 302
:

:

:

616 712
111 396
-198 678

335 724
38 407
-17 243

655 522
124 615
7 208

560 478
10 185
-8 127

 Government finance statistics – summary tables 1/2016

15

EA-19

Consolidated general government (S.13)

Table A - Summary table

Government revenue and expenditure
Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl. own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

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
15a
16
17
18
19

Government deficit

in % of GDP

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

1995 2000

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015 2015

2015

2015

2015

2015

45.3
23.5
12.1
11.1
0.3
16.6
2.8
2.2
0.3
52.7
4.5
10.6
5.2
1.7
21.1
16.3
2.1
4.1
3.3
3.3

45.4
25.5
12.9
12.4
0.2
15.3
2.7
1.8
0.2
45.6
4.5
10.2
3.8
1.4
20.2
15.5
2.2
1.2
2.2
3.1

44.1
24.5
12.8
11.4
0.3
14.9
2.8
1.7
0.3
46.7
4.8
10.3
2.9
1.2
20.7
15.7
2.3
1.3
3.1
3.1

44.6
25.1
12.9
12.0
0.3
14.7
2.7
1.8
0.2
46.0
4.8
10.1
2.8
1.2
20.4
15.4
2.3
1.3
3.1
3.2

44.7
25.4
12.8
12.4
0.3
14.5
2.8
1.8
0.2
45.3
4.8
9.9
2.9
1.2
20.0
15.1
2.2
1.1
3.2
3.2

44.4
24.8
12.3
12.2
0.2
14.7
2.8
1.9
0.1
46.6
5.0
10.1
2.9
1.2
20.4
15.4
2.3
1.3
3.3
3.3

44.4
24.1
12.3
11.4
0.4
15.2
3.1
1.9
0.1
50.7
5.4
10.9
2.8
1.5
22.6
17.0
2.5
1.4
3.7
3.6

44.3
24.1
12.4
11.4
0.3
15.1
3.1
1.9
0.1
50.5
5.4
10.7
2.8
1.4
22.5
17.0
2.5
1.8
3.4
3.4

44.9
24.5
12.6
11.6
0.3
15.1
3.2
1.9
0.1
49.1
5.3
10.5
3.0
1.4
22.2
16.7
2.4
1.3
3.1
3.1

46.1
25.3
12.9
12.2
0.3
15.4
3.2
2.0
0.2
49.7
5.4
10.4
3.0
1.3
22.6
17.1
2.5
1.6
2.9
2.9

46.6
25.7
12.9
12.5
0.3
15.5
3.3
2.0
0.2
49.6
5.4
10.4
2.8
1.4
23.0
17.3
2.6
1.3
2.8
2.8

46.8
25.9
13.1
12.5
0.3
15.5
3.3
1.9
0.2
49.3
5.3
10.3
2.7
1.5
23.1
17.3
2.5
1.2
2.8
2.7

46.6
26.0
13.1
12.6
0.3
15.4
3.2
1.7
0.2
48.6
5.2
10.2
2.4
1.5
23.0
17.2
2.4
1.2
2.7
2.7

-9.8

-9.3
-0.5
-9.8

0.0

-9.3
-0.5

20.7
17.3
9.0
8.1
0.2
1.1
1.0
1.2
0.1
22.6
1.5
3.9
2.1
0.9
2.9
2.6
9.1
1.1
1.1
1.1

6.2
3.1
1.3
1.7
0.1
0.3
0.5
2.2
0.1
6.4
0.8
2.2
0.2
0.2
1.1
0.7
1.2
0.3
0.4
0.4

10.0
4.0
2.3
1.7
0.0
0.1
1.5
4.1
0.4
9.9
2.5
3.1
0.1
0.4
1.6
0.7
0.8
0.2
1.2
1.2

19.4
1.7
0.6
1.1
0.0
13.9
0.2
3.6
0.0
19.5
0.4
0.9
0.0
0.1
17.4
13.3
0.5
0.0
0.1
0.1

20=1-10

Net lending ( + ) / net borrowing (-)

-7.3

-0.3

-2.6

-1.5

-0.6

-2.2

-6.3

-6.2

-4.2

-3.7

-3.0

-2.6

-2.1

-1.9

-0.2

0.1

-0.1

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus financial accounts)

Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

:

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

:

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

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other 
changes in assets / liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in 
assets / liabilities

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23-[73a(t)-73a(-1)] Net acquisition of financial assets (igl consolidated)

61=(-)33
62
62a
63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Incurrence in liabilities not in government debt
Valuation effects and other changes in volume in 
government debt
of which, aggregation effects
Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset - not 
consolidated)*
Intergovernmental lending (borrowing- not 
consolidated)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

0.0

-2.6
0.8
0.3
0.2
0.0
0.2
0.2
3.4
0.3
2.6
0.2
0.3

:
1.8
0.4

1.3

:

0.1

-1.5
0.4
0.3
0.2
-0.2
-0.2
0.3
2.0
0.1
1.1
0.3
0.5

:
1.4
-1.5

2.9

0.1

-0.8
0.8
0.2
0.2
0.0
0.0
0.3
1.6
-0.1
1.3
0.0
0.4

:
1.5
-1.2

2.7

0.0

-2.2
3.0
0.8
0.7
0.6
0.8
0.1
5.2
0.1
4.4
0.5
0.1

:
-2.0
1.7

-3.6

:

:

:

:
:
:
:
:
28.8
5.1
1.3
3.8
12.4

6.2
79.0
3.3
58.6
12.4
4.7
-50.1
:

:
:
:
:
:
29.2
5.1
1.4
3.4
13.1

6.2
75.5
3.2
55.1
12.2
5.0
-46.2
:

:
:
:
:
:
30.0
5.1
1.5
3.3
13.9

6.2
71.9
3.0
52.3
11.5
5.1
-41.8
:

:
:
:
:
:
30.3
5.7
2.2
3.8
12.5

6.1
77.0
3.0
57.1
11.7
5.2
-46.6
:

0.0

-6.3
1.2
0.3
0.3
0.0
0.4
0.2
7.4
0.1
6.5
0.7
0.1

:
1.0
0.6

0.5

:

:
:
:
:
:
33.6
6.4
2.7
4.0
14.1

6.6
87.8
3.3
66.1
12.8
5.5
-54.2
:

-0.1

-6.1
1.8
0.0
0.9
0.7
0.2
0.0
7.9
0.0
4.5
3.2
0.3

:
1.4
-1.2

2.6

0.0

-4.2
0.4
0.2
-0.2
0.3
-0.1
0.3
4.6
0.0
3.4
1.0
0.2

:
0.1
-1.0

0.0

-3.6
2.5
0.3
-0.1
1.3
0.7
0.2
6.1
0.1
2.9
3.2
-0.1

:
1.2
4.8

0.0

-3.0
0.0
-0.4
-0.1
0.3
0.0
0.2
2.9
-0.3
3.1
0.2
-0.1

:
0.5
-0.8

0.0

-2.6
0.2
0.3
-0.2
-0.1
0.0
0.3
2.8
0.1
2.6
0.0
0.1

:
1.2
5.9

1.1

-3.7

1.3

-4.7

-0.1

-2.0
-0.5
0.1
-0.1
-0.2
-0.1
-0.1
1.5
0.1
1.7
-0.6
0.2

:
0.5
-0.3

0.9

:

:

:

:

:

:

:
:
:
:
:
35.9
6.2
3.6
4.6
15.1

6.5
92.1
3.2
67.3
16.0
5.6
-56.2
:

:
:
:
:
:
35.5
6.3
3.2
4.9
14.4

:
:
:
:
:
39.0
6.6
3.2
6.2
15.9

:
:
:
:
:
39.1
6.1
3.1
6.4
16.2

:
:
:
:
:
39.8
6.5
3.0
6.3
16.5

:
:
:
:
:
38.6
6.4
2.9
5.9
16.3

7.5

7.1

6.7

7.1
7.3
93.3 104.0 105.1 111.9 109.8
3.4
3.3
82.2
76.4
18.5
19.6
5.7
5.8
-71.2
-66.0
:
:

3.4
83.3
19.5
5.8
-72.1
:

3.7
74.8
19.5
5.9
-64.9
:

3.6
67.7
16.3
5.8
-57.8
:

:
:
:

:
:
:

:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:
:

:

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

:
:

:

:
:
:
:
68.0
2.7
51.7
3.1
48.6
13.7
0.8
12.9
:
:
:

3.1
0.6

:

:
:
:
:
69.2
2.4
54.3
4.0
50.3
12.5
1.2
11.3
:
:
7.9

1.6
0.1

:

:
:
:
:
67.3
2.4
52.8
3.4
49.4
12.1
1.2
10.9
:
:
8.2

1.2
0.5

:

:
:
:
:
64.9
2.2
51.3
3.7
47.6
11.4
1.3
10.2
:
:
8.3

5.2
3.0

:

:
:
:
:
68.5
2.2
54.6
6.3
48.4
11.6
1.4
10.2
:
:
9.3

7.3
1.0

:

:
:
:
:
78.3
2.5
63.1
8.0
55.1
12.7
1.4
11.3
0.0
0.0
10.8

7.6
1.4

:

:
:
:
:
83.8
2.5
65.7
6.9
58.8
15.6
3.3
12.3
0.2
0.2
11.6

4.3
0.1

:

:
:
:
:
86.0
2.9
67.5
6.9
60.6
15.5
2.8
12.7
0.7
0.7
11.2

3.7
0.0

1.2

0.1
-1.3
0.0
-0.1
89.3
3.0
68.9
6.4
62.5
17.4
2.4
15.0
2.0
2.0
11.7

-3.0

2.6
-0.3

-0.5

0.1
0.0
0.0
0.0
91.1
2.6
71.3
6.0
65.2
17.2
2.0
15.2
2.3
2.4
11.1

-2.6

2.6
0.0

0.1

-0.1
0.1
0.0
-0.1
92.0
2.8
72.4
5.7
66.7
16.9
2.0
14.9
2.4
2.4
11.6

-2.1

1.3
-0.8

-0.5

-0.2
-0.2
0.0
0.0
90.7
2.8
71.7
5.0
66.7
16.1
1.9
14.3
2.2
2.3
11.4

-0.4
-0.1
0.1
-0.4
0.0
-0.1
-0.4
-0.1
0.1
-0.4
-0.1

0.1
0.1

:

-5.3
-0.8
-0.9
-2.7
0.0

-0.9
-5.3
-0.8
-0.9
-2.7
-0.9

-0.4
-0.4

-0.4

0.1
0.0
0.0
0.0
-4.4
-0.8
-0.9
-0.1
-0.8
-2.7
-0.4
-2.3

-0.1

-1.8
-0.3
-0.1
-0.2
0.2
-0.1
-0.1
1.6
0.2
1.6
-0.4
0.2

:
0.3
-0.4

0.7

:

:
:
:
:
:
25.5
2.9
1.2
7.1
10.2

4.1
92.2
4.2
75.8
9.1
3.1
-66.8
:

-1.9

1.3
-0.6

-0.2

-0.2
-0.2
0.0
0.0
76.5
3.6
66.2
4.6
61.6
6.8
0.9
5.9
:
:
:

0.0

-0.2
0.1
0.0
0.0
0.0
0.0
0.1
0.3
0.0
0.0
0.2
0.0

:
0.0
0.0

0.0

:

:
:
:
:
:
3.8
0.8
0.3
0.8
1.4

0.4
10.4
0.0
4.9
5.1
0.4
-6.6
:

-0.2

0.3
0.1

0.0

0.0
:
0.0
0.0
9.4
0.0
4.3
0.2
4.1
5.1
0.3
4.8
:
:
:

19.8
2.6
-6.7

19.2
2.4
-0.5

19.9
2.5
-1.9

19.8
2.5
-0.8

19.5
2.5
0.1

20.0
2.5
-1.4

21.7
2.7
-5.3

21.4
2.7
-5.5

21.0
2.7
-3.8

21.0
2.8
-3.5

21.1
2.8
-3.0

21.0
2.8
-2.6

20.8
2.7
-2.1

5.9
1.1
-1.9

3.2
0.4
-0.2

0.0

0.1
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0

:
0.0
0.0

0.0

:

:
:
:
:
:
5.6
1.7
0.1
0.5
2.2

1.0
7.9
0.0
0.4
6.0
1.5
-2.3
:

0.1

0.0
0.1

0.1

0.0
:
0.0
0.0
6.3
0.0
0.4
0.0
0.4
6.0
0.7
5.2
:
:
:

6.3
1.2
0.1

0.0

0.0
0.0
0.1
-0.1
0.0
0.0
0.0
0.1
0.0
0.1
0.0
0.1

:
0.1
0.0

0.1

:

:
:
:
:
:
9.1
1.8
2.1
0.2
2.5

2.5
4.6
0.0
2.0
1.1
1.6
4.5
:

-0.1

0.0
-0.1

0.0

-0.1
:
0.0
0.0
2.8
0.0
1.8
0.3
1.4
1.1
0.4
0.6
:
:
:

5.4
0.1
-0.1

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-7.3

-0.3

-2.6

-1.5

-0.6

-2.2

-6.3

-6.2

-4.2

-3.7

 Government finance statistics – summary tables 1/2016

16

EA-19

Consolidated general government (S.13)

Table A - Summary table

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

annual growth rates**

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
15a
16
17
18
19

Government deficit

20=1-10

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

4.0
4.7
3.6
5.9
5.4
3.0
4.2
4.3
-16.0
1.2
5.0
3.7
1.9
0.8
2.9
2.0
7.7
1.9
-28.6
4.2

2.9
1.8
2.5
1.1
1.9
3.4
4.9
14.3
-20.2
7.0
5.8
4.2
1.7
4.7
4.8
4.4
3.7
11.8
53.4
5.4

:
:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:
:
:
:

2.4
1.9
3.5
-0.1
13.5
3.5
4.0
-3.0
29.6
4.0
6.1
4.7
-3.6
2.0
5.4
5.2
2.5
1.9
1.4
0.4

:
:
:
:
:
:
:
:
:
:
:

2.7
2.3
3.0
-0.3
78.0
3.7
3.4
-5.0
39.4
3.8
4.0
4.0
-3.7
-1.4
4.5
4.4
6.4
2.2
7.2
8.1

:
:
:
:
:
:
:
:
:
:
:

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
:
:

:

:

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

:
:
:

:

:

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

:
:
:

:

:

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

:
:
:

:

:

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

Table B - Government debt and link with the deficit

3.5
3.8
4.2
4.1
-16.7
2.9
4.7
3.8
-3.9
3.0
5.3
3.1
-1.9
-2.4
3.3
3.5
2.6
9.8
1.7
2.0

:
:
:
:
:
:
:
:
:
:
:

:
:
:

:

:

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

4.3
5.1
4.8
6.2
-18.3
2.6
5.6
4.9
9.4
3.4
5.8
3.7
0.0
-1.1
3.4
3.1
7.3
-0.3
2.9
3.5

3.0
6.3
17.2
-0.9
1.5
2.8
4.5
8.4
4.6
2.0
6.4

:
6.7
0.6

-2.7

6.4
7.9
6.0
10.4
-7.6
4.1
4.2
11.0
-7.1
3.9
4.3
3.5
1.7
4.5
3.9
3.2
3.5
5.1
5.4
7.0

1.5
6.2
18.4
-4.7
-1.8
4.6
2.6
3.9
2.0
2.2
10.7

:
5.2
-2.0

-6.2

5.8
6.8
5.0
8.8
7.6
4.3
6.1
6.5
-8.1
3.9
5.6
3.3
7.2
5.5
3.5
3.2
3.2
-8.9
8.0
6.2

3.0
4.4
18.4
1.0
0.4
5.0
2.2
-2.7
2.4
-0.2
8.7

:
5.4
-1.7

-6.1

1.9
0.0
-1.4
1.4
-1.1
4.0
5.3
10.4
-30.2
5.3
6.2
4.6
5.2
4.5
4.7
4.5
7.4
12.8
6.5
6.1

10.2
15.2
48.3
19.8
5.9
1.4
7.4
2.4
8.7
4.6
3.0

:
-6.7
2.4

8.9

-3.6
-6.5
-3.9
-10.1
41.7
-0.2
4.3
-2.2
-27.7
4.9
5.7
3.7
-8.1
16.1
6.5
6.8
1.4
6.9
6.4
5.4

3.7
5.2
11.7
-0.8
3.1
3.3
9.3
3.2
11.1
5.6
1.7

:
3.2
0.7

-1.0

2.5
2.9
4.2
2.4
-25.7
1.8
5.0
-0.4
16.8
2.4
2.0
1.1
1.0
2.1
2.5
2.4
3.3
37.0
-6.0
-4.1

5.5
0.3
36.5
17.8
1.4
-0.7
9.3
1.1
6.9
25.3
4.8

:
4.2
-1.4

-4.9

4.1
4.6
3.8
5.1
21.7
3.0
3.6
6.0
6.2
-0.2
0.9
0.3
11.4
-2.4
1.3
1.2
1.0
-30.2
-6.4
-5.9

1.2
3.5
-7.0
5.8
-1.0
5.1
5.1
-0.4
5.2
6.4
3.9

:
0.4
-1.1

-2.0

:

:

:

:

:

:

:

:
:
:
:
:
9.7
6.2
12.8
-1.0
18.0
29.7
4.3
5.1
8.3
5.0
3.1
8.6

:
:
:
:
:
6.7
5.6
15.2
-4.7
11.1
12.6
4.2
0.6
4.1
-1.1
3.7
11.4

:
:
:
:
:
8.4
4.8
16.0
0.5
12.2
9.5
5.8
0.5
-2.7
0.2
-0.3
8.6

:
:
:
:
:
3.5
14.2
47.6
20.0
-7.9
-14.1
0.5
9.7
2.6
11.9
4.6
3.6

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23-[73a(t)-73a(-1)]

61=(-)33
62
62a
63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Table C - Memorandum items

75
76
77=20+18-76
78
79

(**) or contributions for items 22 to 38

:

:
:

:

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

4.5
4.0

5.3
:

-3.1

3.0
-0.1

:

:
:
:
:
3.0
8.5
3.8
16.6
2.9
-1.1
10.8
-1.8
:
:
:

5.0
4.0

4.6
:

-4.2

3.3
-0.9

:

:
:
:
:
3.3
-0.1
4.6
22.3
3.3
-1.3
12.1
-2.2
:
:
:

5.3
3.9

3.5
:

-4.9

4.8
-0.1

:

:
:
:
:
4.8
-20.9
5.3
10.4
4.9
8.0
32.2
6.1
:
:
:

4.4
4.2

2.9
:

-4.5

-3.9

-2.3

-1.0

-3.4

4.8
0.3

:

:
:
:
:
4.8
10.1
5.5
2.4
5.8
1.2
0.8
1.3
:
:
:

3.6
4.6

4.3
:

4.8
0.8

:

:
:
:
:
4.8
13.7
4.9
-2.8
5.6
2.4
4.3
2.2
:
:
11.1

4.2
4.9

3.6
:

2.4
0.1

:

:
:
:
:
2.4
7.1
2.3
-10.7
3.3
2.0
5.7
1.6
:
:
8.5

4.5
5.3

5.2
:

1.8
0.8

:

:
:
:
:
1.8
-5.0
2.6
14.1
1.8
-0.3
14.8
-1.9
:
:
7.7

3.9
5.2

5.6
:

8.2
4.8

:

:
:
:
:
8.2
6.3
9.1
73.9
4.1
4.5
14.5
3.2
:
:
14.7

5.2
5.3

2.5
:

:
:
:
:
:
6.9
7.8
15.4
-0.4
8.5
18.0
4.4
10.0
6.3
11.8
5.6
2.5

-8.8

10.2
1.4

:

:
:
:
:
:
9.6
0.0
38.0
18.5
10.1
7.0
1.2
7.8
1.6
4.6
27.7
4.3

-8.1

10.0
1.9

:

:
:
:
:
10.2
7.8
11.3
23.5
9.7
5.7
-0.7
6.6

:
:
:
:
10.0
2.3
7.0
-11.8
9.8
26.1
136.7
12.0
: 2220.1
: 2609.9
10.6

11.2

4.4
2.5

-3.6
:

1.4
3.2

2.8
:

:
:
:
:
:
1.6
3.7
-8.0
10.4
-2.0
-2.2
7.0
4.0
13.5
3.2
4.6
6.4

-5.1

-4.3

5.3
0.2

:

:
:
:
:
5.3
19.3
5.6
3.2
5.8
1.8
-12.3
5.6
227.2
230.8
-0.9

0.7
2.8

2.7
:

4.3
0.0

1.4

0.1
-1.5
0.0
-0.1
4.3
3.9
2.4
-6.8
3.4
12.8
-14.2
18.9
178.9
181.6
4.9

0.6
2.7

0.4
:

2.9
3.7
2.7
5.2
-17.6
1.8
2.6
0.6
45.3
1.6
1.6
-0.3
1.5
-1.8
2.2
2.4
1.8
27.4
-4.4
-5.9

7.0
5.2
-2.7
26.9
5.0
3.2
6.6
2.8
4.3
20.0
-2.3

:
3.3
5.2

6.4

:

:
:
:
:
:
10.3
5.8
1.1
26.2
10.6
8.5
6.6
11.8
2.8
10.9
20.6
2.5

2.2
2.5
1.5
3.1
26.0
1.7
3.0
0.9
4.6
0.8
0.8
1.2
-6.3
2.2
2.5
2.4
6.6
-18.0
-2.3
-1.5

-0.1
-6.9
-3.2
4.1
0.1
3.2
2.9
-9.1
4.3
1.2
-1.8

:
1.3
-0.7

-2.0

:

:
:
:
:
:
1.2
-6.5
-3.9
5.2
3.2
5.0
2.6
2.1
-9.1
3.1
1.5
-1.3

-3.4

3.0
-0.4

-0.5

0.1
0.0
0.0
0.0
3.0
-11.1
4.4
-5.2
5.4
-0.4
-15.9
2.1
19.4
20.1
-4.0

1.4
1.9

1.0
:

2.1
2.5
3.5
1.8
-6.7
2.1
1.3
-2.0
1.6
1.3
0.9
1.2
-3.5
11.7
2.3
2.0
-1.2
-4.7
-0.9
-2.1

0.6
4.4
-7.3
-2.2
0.2
4.2
2.7
3.5
3.4
0.1
2.0

:
3.0
5.7

7.3

:

:
:
:
:
:
3.7
8.5
0.9
-0.3
3.4
6.7
4.7
8.4
3.3
11.0
0.9
2.7

-2.9

2.9
0.0

0.1

-0.1
0.1
0.0
-0.1
2.9
6.1
3.4
-4.2
4.1
0.2
-1.2
0.3
4.1
4.2
6.1

1.6
1.0

1.8
:

2.5
3.4
3.0
3.8
9.2
2.2
1.8
-5.5
0.4
1.5
1.8
1.2
-6.5
5.0
2.5
2.2
-0.5
-1.4
1.6
2.4

-1.3
0.8
-4.7
-3.3
-0.8
-1.3
1.4
3.1
2.2
-2.9
3.1

:
1.4
-0.3

-1.3

:

:
:
:
:
:
0.1
1.8
-3.1
-2.7
1.9
7.2
-2.0
1.0
3.6
1.7
-2.0
0.8

-2.3

1.4
-0.9

-0.5

-0.2
-0.2
0.0
0.0
1.4
4.2
2.1
-8.7
3.0
-1.9
-2.8
-1.7
-4.0
-3.8
1.4

1.9
0.9

3.0
:

 Government finance statistics – summary tables 1/2016

17

Belgium

Consolidated general government (S.13)

Table A - Summary table

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
15a
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl . own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

Government deficit

1995

2000

2005

2006

2007

2008

2009

2010

in million national currency

101 450
60 208
25 737
33 710
761
33 762
3 877
3 452
153
110 858
7 519
24 428
18 941
3 728
45 014
32 939
4 026
2 403
4 799
4 857

126 478
77 528
33 518
42 835
1 175
39 853
4 934
4 008
155
126 664
9 428
28 777
17 214
4 330
52 591
37 242
4 774
3 319
6 232
6 271

152 188
92 508
39 960
50 676
1 873
47 550
7 345
4 359
426
160 200
12 486
36 418
13 575
6 735
67 710
46 678
6 308
11 064
5 906
6 626

158 934
96 623
41 810
52 660
2 153
49 775
7 626
4 645
265
158 237
12 862
38 012
13 372
7 969
69 774
48 274
6 380
3 935
5 933
6 419

166 492
100 670
43 750
54 705
2 216
52 851
7 867
4 950
155
166 280
12 918
39 632
13 722
9 272
73 447
50 789
6 015
4 291
6 984
7 032

174 067
103 739
44 250
57 118
2 370
55 913
8 420
5 833
163
177 994
14 009
41 897
14 032
10 291
79 047
54 066
6 533
4 480
7 705
7 421

170 036
97 897
43 530
52 132
2 235
57 321
8 856
5 776
188
188 833
15 009
43 748
13 338
10 695
84 887
58 195
7 723
4 887
8 546
8 132

180 054
104 934
46 652
55 686
2 596
58 715
9 347
6 847
212
194 553
15 166
44 909
13 171
12 372
87 447
59 719
7 711
5 294
8 484
8 398

20=1-10

Net lending ( + ) / net borrowing (-)

-9 408

-186

-8 012

697

212

-3 927

-18 796

-14 499

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus  financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other changes in assets 
/ liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in assets / 
liabilities

Government balance sheet 

-784

-8 624
-2 881
-3 458
-41
345
287
-17
5 743
18
14 216
-8 746
254

:
:
:

:

:

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

61=(-)33

Net acquisition of financial assets

Incurrence in liabilities not in government debt

62

Valuation effects and other changes in volume in government debt

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

:
:
106 880
:
:
49 478
7 396
930
11 493
19 071
544
10 590
297 043
522
244 651
46 456
5 414
-247 565
:

-9 408

6 385
-3 023

-2 881

-254

896

-784
276 253
522
229 258
37 163
192 095
46 474
12 433
34 042
:
:
8 870

44 717
4 719
-9 328
211 616
721

1 579

-1 765
267
499
454
-246
-384
-55
2 032
0
1 698
-387
723

:
1 407
-98

1 505

:

:
:
116 339
:
:
50 220
7 389
1 367
13 660
13 918
700
13 885
310 778
597
266 879
35 885
7 417
-260 558
:

-186

1 430
1 244

267

-722

120

1 578
280 865
597
244 382
25 838
218 544
35 885
3 091
32 794
:
:
9 456

53 902
5 488
558
258 222
738

-941

-7 071
435
766
-111
512
-113
-620
7 506
109
3 746
4 217
-567

:
1 100
-939

2 039

:

:
:
130 333
:
:
59 205
8 453
2 042
16 310
18 010
1 162
14 390
335 815
894
278 614
44 035
12 272
-276 610
:

-8 012

6 420
-1 592

434

567

-1 653

-940
294 745
894
249 911
24 960
224 952
43 940
2 972
40 968
:
:
11 657

68 862
6 617
-8 723
311 481
795

39

658
2 389
-368
-173
608
198
2 123
1 731
116
498
1 473
-356

:
2 138
-11 101

13 239

426

-214
2 673
1 388
70
862
768
-414
2 887
107
1 638
27
1 116

:
1 203
-6 284

7 487

-1 237

-2 690
23 270
7 327
897
1 182
13 817
47
25 960
60
25 322
1 844
-1 267

:
-4 326
8 698

-13 024

:

:

:

:
:
141 622
:
:
67 608
9 473
1 937
17 785
21 964
2 441
16 449
323 048
1 116
263 365
45 535
13 033
-255 440
:

212

2 586
2 798

2 673

-1 116

814

426
299 973
1 116
253 417
28 933
224 483
45 440
2 868
42 573
:
:
13 851

:
:
145 526
:
:
86 552
16 345
2 835
18 890
31 967
1 750
16 516
357 706
1 176
297 384
47 379
11 766
-271 154
:

-3 927

27 639
23 712

23 270

1 267

412

-1 237
327 612
1 176
279 147
49 843
229 304
47 288
4 354
42 934
:
:
20 930

:
:
137 607
:
:
63 732
8 086
1 868
16 970
20 042
1 423
16 766
326 445
1 009
268 011
45 508
11 917
-262 713
:

697

2 642
3 339

2 389

356

555

39
297 387
1 009
250 959
27 097
223 862
45 420
3 016
42 403
:
:
11 377

71 514
7 120
-490
326 662
802

-652

1 238

-18 144
2 175
-3 220
-95
1 935
3 955
-400
20 319
103
16 607
2 657
954

:
3 613
3 602

11

:

:
:
134 953
:
:
92 340
15 389
2 740
20 654
36 552
1 005
17 005
381 627
1 279
316 010
50 662
13 676
-289 287
:

-15 737
1 033
1 729
-690
1 578
456
-2 039
16 770
114
12 630
4 429
-403

:
1 829
-5 302

7 131

:

:
:
140 522
:
:
95 202
17 142
2 050
21 817
36 683
992
17 511
393 095
1 393
323 233
55 159
13 310
-297 893
:

-18 796

-14 500

19 647
851

2 176

-953

282

-654
347 259
1 279
295 408
41 923
253 485
50 572
6 137
44 435
130
0
19 134

16 784
2 285

1 034

402

-389

1 238
364 043
1 393
307 583
43 147
264 436
55 067
7 096
47 971
830
0
20 184

74 412
7 470
-275
344 713
809

79 857
7 827
-4 049
354 066
820

83 782
7 695
-17 946
348 781
832

85 999
8 074
-14 089
365 101
839

 Government finance statistics – summary tables 1/2016

18

Belgium

Consolidated general government (S.13)

in million national currency

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

Table A - Summary table

2011

2012

2013

2014

2015

2015

2015

2015

2015

2015

Government revenue and expenditure
190 709
110 732
48 230
59 730
2 772
61 776
9 939
7 988
274
206 287
15 870
46 771
13 638
13 375
91 583
62 198
8 014
7 285
9 751
9 278

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
15a
16
17
18
19

Government deficit

199 950
116 541
50 688
62 534
3 318
64 287
10 126
8 463
534
216 256
16 473
48 604
13 967
13 308
96 121
65 408
8 300
9 282
10 201
9 645

206 396
120 799
51 154
65 672
3 973
65 996
10 612
8 463
526
218 293
16 670
50 027
13 200
13 672
99 412
68 256
8 493
7 542
9 279
9 274

208 236
122 845
52 014
66 932
3 900
66 721
10 902
7 532
236
220 561
17 136
50 862
12 731
13 786
101 295
69 322
8 274
6 964
9 513
9 542

210 329
124 376
52 870
67 875
3 631
67 873
11 075
6 794
211
220 988
17 211
51 314
11 886
13 896
103 945
71 084
8 399
5 136
9 203
9 416

-78 680

-77 697
-983
-78 680

-367

-77 330
-983

107 975
98 444
40 312
57 568
563
4 640
1 954
2 901
37
113 021
3 237
9 113
10 686
4 930
9 065
8 708
72 953
2 381
657
925

73 485
14 013
5 485
5 461
3 068
5 483
5 168
48 661
159
79 213
8 359
23 733
1 058
6 625
20 548
13 189
10 861
2 562
5 467
5 400

29 661
8 999
5 585
3 414
0
1 527
3 419
14 764
952
29 801
4 537
16 856
344
622
2 971
2 659
1 241
200
3 031
3 042

77 888
2 920
1 488
1 432
0
56 223
534
18 165
46
77 634
1 078
1 612
165
1 719
71 362
46 529
674
976
49
49

20=1-10

-15 578

-16 306

-11 897

-12 325

-10 659

-5 046

-5 728

-140

254

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

676

-16 254
7 676
892
-140
2 860
3 373
693
23 930
83
16 698
6 330
816

-16 314
2 143
-525
-145
5 640
-2 802
-24
18 457
-29
13 446
4 815
226

-12 290
-2 716
-330
-219
2 712
-4 328
-549
9 574
-54
6 150
4 425
-948

8

393

695

1 637

-13 020
1 827
-1 091
-391
1 739
846
724
14 847
-47
11 301
4 710
-1 120

:
5 497
40 625

-12 296
-2 360
724
-63
561
-3 307
-272
9 936
32
10 725
-1 116
292

:
2 174
-9 330

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

:
-994
189

:
5 245
29 741

:
3 365
-11 549

-1 183

-24 496

14 914

-35 128

11 504

:

:

:

:

:

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
:
149 394
:
:
109 921
17 178
1 546
31 816
39 180
665
20 201
463 437
1 395
376 798
70 725
14 518
-353 516
:
Table B - Government debt and link with the deficit

:
:
149 637
:
:
109 272
17 508
1 765
29 718
40 935
588
19 346
465 412
1 447
382 343
66 298
15 323
-356 140
:

:
:
147 606
:
:
101 884
18 034
1 910
24 280
38 399
694
19 261
417 214
1 477
340 127
61 484
14 126
-315 330
:

:
:
:
:
:
117 245
16 849
1 198
33 883
44 261
508
21 054
518 909
1 348
422 250
80 883
14 428
-401 664
:

:
:
:
:
:
117 059
17 572
1 131
33 653
43 206
411
21 496
519 515
1 380
423 139
79 878
15 118
-402 456
:

57=20

-15 578

-16 305

-11 898

-12 325

-10 659

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

23 923
8 345

7 676

-816

811

675
387 966
1 477
325 099
39 642
285 457
61 391
9 269
52 122
2 586
0
20 638

15 426
-879

2 143

-226

-2 805

9
403 392
1 447
335 755
34 110
301 644
66 190
6 138
60 052
7 198
0
19 861

9 648
-2 250

-2 717

948

-874

393
413 040
1 395
341 043
27 308
313 735
70 602
5 339
65 263
8 600
0
19 389

13 667
1 343

1 827

1 118

-2 185

582
426 707
1 348
344 543
30 046
314 497
80 816
5 893
74 923
8 956
0
18 555

7 479
-3 180

-2 360

-294

-2 245

1 720
434 186
1 380
353 111
28 473
324 638
79 696
3 808
75 888
8 547
0
19 114

Table C - Memorandum items

75
76
77=20+18-76
78
79

90 128
8 585
-14 412
379 106
843

93 976
8 883
-14 987
387 419
840

95 622
8 965
-11 584
392 699
841

97 502
9 030
-11 842
400 643
:

99 078
9 285
-10 741
409 768
:

753

-5 798
3 492
-219
-51
-489
51
4 199
9 290
32
9 442
183
-366

:
1 466
-9 381

10 847

:

:
:
:
:
:
69 670
1 827
115
11 913
39 896
:
15 919
449 136
1 380
416 451
21 902
9 404
-379 466
:

-5 046

7 509
2 464

3 492

367

-5 769
0
-764
-661
-1
-4 338
-5 767
0
-767
-664
-4 342

85
85

:

-25 120
-1
-11 123
-7 581
0

-6 417
-25 119
0
-11 123
-7 580
-6 418

-1 443
-1 443

-5 767

4 339

-76

-2 160

62
-16 851
0
-9 272
-395
-8 876
-7 581
-5 018
-2 563

764
368 089
1 380
344 888
25 082
319 806
21 822
5 040
16 782
:
:
:

11 898
1 095
-5 484

1 841

-7 569
-1 021
-214
-6
2 164
-3 022
57
6 548
0
2 001
-779
5 326

:
103
-22

125

:

:
:
:
:
:
36 176
5 940
1 313
25 178
607
:
3 139
61 164
0
16 107
35 773
9 284
-24 988
:

-5 727

1 234
-4 493

-1 021

-5 326

3

1 851
51 462
0
15 791
2 941
12 849
35 672
1 385
34 287
:
:
:

39 614
5 588
-5 849

-1 175

1 035
963
1 261
-58
0
-352
113
-72
0
49
-213
93

:
549
-12

561

:

:
:
:
:
:
15 054
9 658
311
979
2 457
:
1 649
24 392
0
1 704
21 604
1 085
-9 338
:

-140

-178
-318

962

-93

-13

-1 174
23 307
0
1 704
845
859
21 604
1 548
20 056
:
:
:

20 522
2 545
346

216

38
-25
-104
816
-453
17
-303
-63
0
0
357
-419

:
-29
0

-29

:

:
:
:
:
:
21 279
148
10 515
3 164
246
:
7 206
9 942
0
0
8 179
1 763
11 337
:

254

357
611

-26

419

0

218
8 179
0
0
0
0
8 179
853
7 326
:
:
:

27 045
57
246

 Government finance statistics – summary tables 1/2016

19

Belgium

Consolidated general government (S.13)

Table A - Summary table

Government revenue and expenditure
Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl. own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

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
15a
16
17
18
19

Government deficit

in % of GDP

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

1995 2000

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015 2015

2015

2015

2015

2015

47.9
28.5
12.2
15.9
0.4
16.0
1.8
1.6
0.1
52.4
3.6
11.5
9.0
1.8
21.3
15.6
1.9
1.1
2.3
2.3

49.0
30.0
13.0
16.6
0.5
15.4
1.9
1.6
0.1
49.1
3.7
11.1
6.7
1.7
20.4
14.4
1.8
1.3
2.4
2.4

48.9
29.7
12.8
16.3
0.6
15.3
2.4
1.4
0.1
51.4
4.0
11.7
4.4
2.2
21.7
15.0
2.0
3.6
1.9
2.1

48.7
29.6
12.8
16.1
0.7
15.2
2.3
1.4
0.1
48.4
3.9
11.6
4.1
2.4
21.4
14.8
2.0
1.2
1.8
2.0

48.3
29.2
12.7
15.9
0.6
15.3
2.3
1.4
0.0
48.2
3.7
11.5
4.0
2.7
21.3
14.7
1.7
1.2
2.0
2.0

49.2
29.3
12.5
16.1
0.7
15.8
2.4
1.6
0.0
50.3
4.0
11.8
4.0
2.9
22.3
15.3
1.8
1.3
2.2
2.1

48.8
28.1
12.5
14.9
0.6
16.4
2.5
1.7
0.1
54.1
4.3
12.5
3.8
3.1
24.3
16.7
2.2
1.4
2.5
2.3

49.3
28.7
12.8
15.3
0.7
16.1
2.6
1.9
0.1
53.3
4.2
12.3
3.6
3.4
24.0
16.4
2.1
1.4
2.3
2.3

50.3
29.2
12.7
15.8
0.7
16.3
2.6
2.1
0.1
54.4
4.2
12.3
3.6
3.5
24.2
16.4
2.1
1.9
2.6
2.4

51.6
30.1
13.1
16.1
0.9
16.6
2.6
2.2
0.1
55.8
4.3
12.5
3.6
3.4
24.8
16.9
2.1
2.4
2.6
2.5

52.6
30.8
13.0
16.7
1.0
16.8
2.7
2.2
0.1
55.6
4.2
12.7
3.4
3.5
25.3
17.4
2.2
1.9
2.4
2.4

52.0
30.7
13.0
16.7
1.0
16.7
2.7
1.9
0.1
55.1
4.3
12.7
3.2
3.4
25.3
17.3
2.1
1.7
2.4
2.4

51.3 -19.2
30.4
12.9
16.6
0.9
16.6
2.7
1.7 -19.0
-0.2
0.1
53.9 -19.2

-0.1

4.2
12.5
2.9
3.4
25.4
17.3

2.0 -18.9
-0.2
1.3
2.2
2.3

26.4
24.0
9.8
14.0
0.1
1.1
0.5
0.7
0.0
27.6
0.8
2.2
2.6
1.2
2.2
2.1
17.8
0.6
0.2
0.2

17.9
3.4
1.3
1.3
0.7
1.3
1.3
11.9
0.0
19.3
2.0
5.8
0.3
1.6
5.0
3.2
2.7
0.6
1.3
1.3

7.2
2.2
1.4
0.8
0.0
0.4
0.8
3.6
0.2
7.3
1.1
4.1
0.1
0.2
0.7
0.6
0.3
0.0
0.7
0.7

19.0
0.7
0.4
0.3
0.0
13.7
0.1
4.4
0.0
18.9
0.3
0.4
0.0
0.4
17.4
11.4
0.2
0.2
0.0
0.0

20=1-10

Net lending ( + ) / net borrowing (-)

-4.4

-0.1

-2.6

0.2

0.1

-1.1

-5.4

-4.0

-4.1

-4.2

-3.0

-3.1

-2.6

-1.2

-1.4

0.0

0.1

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus financial accounts)

Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

-0.4

-4.1
-1.4
-1.6
0.0
0.2
0.1
0.0
2.7
0.0
6.7
-4.1
0.1

0.6

-0.7
0.1
0.2
0.2
-0.1
-0.1
0.0
0.8
0.0
0.7
-0.1
0.3

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other 
changes in assets / liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in 
assets / liabilities

:

:

0.6

:

Government balance sheet 

:
:
:

:
0.5
0.0

-0.3

-2.3
0.1
0.2
0.0
0.2
0.0
-0.2
2.4
0.0
1.2
1.4
-0.2

:
0.4
-0.3

0.7

0.0

0.2
0.7
-0.1
-0.1
0.2
0.1
0.6
0.5
0.0
0.2
0.5
-0.1

:
0.7
-3.4

4.1

0.1

-0.1
0.8
0.4
0.0
0.3
0.2
-0.1
0.8
0.0
0.5
0.0
0.3

:
0.3
-1.8

2.2

-0.3

-0.8
6.6
2.1
0.3
0.3
3.9
0.0
7.3
0.0
7.2
0.5
-0.4

:
-1.2
2.5

-3.7

:

:

:

:

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

:
:
50.5
:
:
23.4
3.5
0.4
5.4
9.0

:
:
45.1
:
:
19.4
2.9
0.5
5.3
5.4

:
:
41.8
:
:
19.0
2.7
0.7
5.2
5.8

5.0

0.2

4.6
5.4
140.4 120.4 107.8
0.3
0.2
89.4
115.6 103.4
14.1
13.9
3.9
2.9
-88.8
-117.0 -100.9
:
:
:

22.0
2.6

Table B - Government debt and link with the deficit

-4.4

3.0
-1.4

-1.4

-0.1

0.4

-0.1

0.6
0.5

0.1

-0.3

-2.6

2.1
-0.5

0.1

0.2

0.0

-0.5

-0.4

0.6
130.5 108.8
0.2
94.6
10.0
84.6
13.9
1.2
12.7
:
:
3.7

0.2
108.3
17.6
90.8
22.0
5.9
16.1
:
:
4.2

-0.3
94.6
0.3
80.2
8.0
72.2
14.1
1.0
13.2
:
:
3.7

57=20

Government deficit (-) / surplus (+)

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

Net acquisition of financial assets

61=(-)33

Incurrence in liabilities not in government debt

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Valuation effects and other changes in volume in 
government debt

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

:
:
42.1
:
:
19.5
2.5
0.6
5.2
6.1

5.1
99.9
0.3
82.0
13.9
3.6
-80.4
:

0.2

0.8
1.0

0.7

0.1

0.2

0.0
91.0
0.3
76.8
8.3
68.5
13.9
0.9
13.0
:
:
3.5

-0.2

-5.2
0.6
-0.9
0.0
0.6
1.1
-0.1
5.8
0.0
4.8
0.8
0.3

:
1.0
1.0

0.0

:

:
:
38.7
:
:
26.5
4.4
0.8
5.9
10.5

0.3

-4.3
0.3
0.5
-0.2
0.4
0.1
-0.6
4.6
0.0
3.5
1.2
-0.1

:
0.5
-1.5

2.0

0.2

-4.3
2.0
0.2
0.0
0.8
0.9
0.2
6.3
0.0
4.4
1.7
0.2

:
-0.3
0.0

-0.3

0.0

-4.2
0.6
-0.1
0.0
1.5
-0.7
0.0
4.8
0.0
3.5
1.2
0.1

:
1.4
7.7

0.1

-3.1
-0.7
-0.1
-0.1
0.7
-1.1
-0.1
2.4
0.0
1.6
1.1
-0.2

:
0.9
-2.9

0.2

-3.2
0.5
-0.3
-0.1
0.4
0.2
0.2
3.7
0.0
2.8
1.2
-0.3

:
1.4
10.1

-6.3

3.8

-8.8

0.4

-3.0
-0.6
0.2
0.0
0.1
-0.8
-0.1
2.4
0.0
2.6
-0.3
0.1

:
0.5
-2.3

2.8

:

:

:

:

:

:

:
:
38.5
:
:
26.1
4.7
0.6
6.0
10.0

:
:
38.9
:
:
26.9
4.8
0.5
6.4
10.1

:
:
38.6
:
:
28.2
4.5
0.5
7.7
10.6

:
:
38.0
:
:
28.0
4.4
0.4
8.1
10.0

:
:
:
:
:
29.3
4.2
0.3
8.5
11.0

:
:
:
:
:
28.6
4.3
0.3
8.2
10.5

:
:
41.1
:
:
19.6
2.7
0.6
5.2
6.4

:
:
41.1
:
:
24.4
4.6
0.8
5.3
9.0

5.3

5.1

5.0

4.8

4.9

4.7

4.8

5.2
5.1
93.7 101.0 109.4 107.7 110.1 120.1 118.0 129.5 126.8
0.4
0.3
0.3
96.0 105.4 103.3
89.7
19.5
20.2
18.0
16.2
3.7
3.7
3.6
3.7
-98.2
-90.0 -100.3
-83.2
:
:
:

0.4
88.5
15.1
3.6
-81.6
:

0.3
84.0
13.4
3.3
-76.6
:

0.4
90.6
14.5
3.9
-82.9
:

0.4
98.7
17.1
4.0
-91.9
:

0.3
76.4
13.2
3.8
-74.1
:

0.4

:

0.1

0.8
0.8

0.8

-0.3

0.2

0.1
87.0
0.3
73.5
8.4
65.1
13.2
0.8
12.4
:
:
4.0

-1.1

-5.4

-4.0

-4.1

5.6
0.2

0.6

-0.3

4.6
0.6

0.3

0.1

0.1

-0.1

6.3
2.2

2.0

-0.2

0.2

-4.2

4.0
-0.2

0.6

-0.1

-0.7

-3.0

2.5
-0.6

-0.7

0.2

-0.2

-3.1

3.4
0.3

0.5

0.3

-0.5

-2.6

1.8
-0.8

-0.6

-0.1

-0.5

-0.2
99.6
0.4
84.7
12.0
72.7
14.5
1.8
12.7
0.0
0.0
5.5

0.1

0.1

0.0

0.2

0.3

0.4
99.7 102.3 104.1 105.2 106.5 106.0
0.3
86.2
6.9
79.2
19.4
0.9
18.5
2.1
0.0
4.7

0.4
86.7
8.8
77.9
17.1
1.6
15.5
1.9
0.0
5.1

0.3
86.0
7.5
78.5
20.2
1.5
18.7
2.2
0.0
4.6

0.4
85.8
10.5
75.3
16.2
2.4
13.7
0.7
0.0
5.4

0.4
86.8
7.0
79.9
18.0
1.4
16.6
2.2
0.0
4.9

0.4
84.2
11.8
72.4
15.1
1.9
13.1
0.2
0.0
5.5

7.8
6.7

6.6

0.4

0.1

-0.3
92.5
0.3
78.8
14.1
64.8
13.4
1.2
12.1
:
:
5.9

0.2

-1.4
0.9
-0.1
0.0
-0.1
0.0
1.0
2.3
0.0
2.3
0.0
-0.1

:
0.4
-2.3

2.6

:

:
:
:
:
:
17.0
0.4
0.0
2.9
9.7

-1.4
0.0
-0.2
-0.2
0.0
-1.1
-1.4
0.0
-0.2
-0.2
-1.1

0.0
0.0

:

-6.1
0.0
-2.7
-1.9
0.0

3.9
-1.6
-6.1 109.6
0.0
0.3
-2.7 101.6
5.3
-1.8
2.3
-1.6
-92.6
:

-0.4
-0.4

-1.4

1.1

0.0

0.0
-4.1
0.0
-2.3
-0.1
-2.2
-1.9
-1.2
-0.6

-1.2

1.8
0.6

0.9

0.1

-0.5

0.2
89.8
0.3
84.2
6.1
78.0
5.3
1.2
4.1
:
:
:

0.4

-1.8
-0.2
-0.1
0.0
0.5
-0.7
0.0
1.6
0.0
0.5
-0.2
1.3

:
0.0
0.0

0.0

:

:
:
:
:
:
8.8
1.4
0.3
6.1
0.1

0.8
14.9
0.0
3.9
8.7
2.3
-6.1
:

-1.4

0.3
-1.1

-0.2

-1.3

0.0

0.5
12.6
0.0
3.9
0.7
3.1
8.7
0.3
8.4
:
:
:

-0.3

0.3
0.2
0.3
0.0
0.0
-0.1
0.0
0.0
0.0
0.0
-0.1
0.0

:
0.1
0.0

0.1

:

:
:
:
:
:
3.7
2.4
0.1
0.2
0.6

0.4
6.0
0.0
0.4
5.3
0.3
-2.3
:

0.0

0.0
-0.1

0.2

0.0

0.0

-0.3
5.7
0.0
0.4
0.2
0.2
5.3
0.4
4.9
:
:
:

5.0
0.6
0.1

0.1

0.0
0.0
0.0
0.2
-0.1
0.0
-0.1
0.0
0.0
0.0
0.1
-0.1

:
0.0
0.0

0.0

:

:
:
:
:
:
5.2
0.0
2.6
0.8
0.1

1.8
2.4
0.0
0.0
2.0
0.4
2.8
:

0.1

0.1
0.1

0.0

0.1

0.0

0.1
2.0
0.0
0.0
0.0
0.0
2.0
0.2
1.8
:
:
:

6.6
0.0
0.1

21.1
2.2
-4.4

20.9
2.1
0.2

22.1
2.1
-2.8

21.9
2.2
-0.2

21.6
2.2
-0.1

22.6
2.2
-1.1

24.0
2.2
-5.1

23.6
2.2
-3.9

23.8
2.3
-3.8

24.3
2.3
-3.9

24.3
2.3
-2.9

24.3
2.3
-3.0

24.2
2.3
-2.6

2.9
0.3
-1.3

9.7
1.4
-1.4

 Government finance statistics – summary tables 1/2016

20

Belgium

Consolidated general government (S.13)

Table A - Summary table

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

annual growth rates**

Government revenue and expenditure

-2.3
-5.6
-1.6
-8.7
-5.7
2.5
5.2
-1.0
14.9
6.1
7.1
4.4
-4.9
3.9
7.4
7.6
18.2
9.1
10.9
9.6

2.5
-19.7
-3.4
10.2
12.4
-2.4
5.7
8.8
5.6
5.6
8.1

:
4.2
1.0

0.0

:

:
:
-7.3
:

6.7
-5.8
-3.4
9.3
14.3
-42.6
3.0
6.7
8.8
6.3
6.9
16.2

5.9
7.2
7.2
6.8
16.2
2.4
5.5
18.5
13.1
3.0
1.0
2.7
-1.3
15.7
3.0
2.6
-0.1
8.3
-0.7
3.3

1.1
11.2
-25.2
7.6
1.2
-12.0
4.4
8.9
4.0
8.7
-2.9

:
2.0
-1.4

-2.5

5.9
5.5
3.4
7.3
6.8
5.2
6.3
16.7
29.2
6.0
4.6
4.1
3.5
8.1
4.7
4.2
3.9
37.6
14.9
10.5

8.1
5.2
-6.8
13.1
9.2
4.0
6.1
6.0
5.2
11.5
6.1

:
-1.0
0.0

0.4

:

:

:
:
4.1
:

3.1
11.4
-25.2
5.6
0.4
-1.3
3.0
3.0
8.9
2.3
8.9
-2.7

:
:
5.0
:

7.0
5.2
-6.8
11.3
4.7
-30.0
10.0
6.1
6.0
5.2
11.5
6.1

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
15a
16
17
18
19

4.6
5.8
4.4
6.6
14.9
2.9
1.3
12.8
-68.5
3.6
4.6
3.6
2.4
0.7
3.8
2.6
3.0
4.6
5.3
5.3

3.7
2.0
-0.6
4.1
2.7
4.6
9.3
18.7
69.1
3.2
5.9
4.5
0.9
4.5
5.1
4.2
4.7
-18.9
-6.4
-7.6

3.9
3.3
3.8
3.0
4.1
5.3
13.1
-7.5
-26.3
4.2
15.0
7.4
-8.1
2.3
5.9
6.9
1.6
-4.7
-3.2
0.7

1.5
1.2
3.0
-0.5
10.7
2.2
5.6
-5.7
41.7
5.3
2.2
4.1
-4.5
11.0
5.6
4.4
9.5
64.2
7.2
4.4

5.3
7.1
6.8
5.8
56.5
3.3
5.8
-7.5
-21.2
2.0
3.3
3.0
-5.8
-0.7
5.3
4.0
6.6
-33.4
1.7
1.7

4.5
4.5
5.1
4.9
-14.0
2.7
7.8
13.6
97.1
9.6
2.9
5.2
-5.4
32.1
4.0
3.7
6.4
294.6
-4.1
6.9

4.4
4.4
4.6
3.9
15.0
4.7
3.8
6.6
-37.7
-1.2
3.0
4.4
-1.5
18.3
3.0
3.4
1.1
-64.4
0.5
-3.1

4.0
-4.4
-8.5
3.7
1.1
14.8
0.5
13.0
0.2
3.3
-2.9

:
3.6
-3.3

-4.8

4.8
4.2
4.6
3.9
2.9
6.2
3.2
6.6
-41.5
5.1
0.4
4.3
2.6
16.4
5.3
5.2
-5.7
9.1
17.7
9.5

4.2
17.2
3.7
5.1
3.8
-2.5
0.9
10.6
0.6
0.1
9.4

:
1.9
-1.9

-2.8

4.5
3.0
1.1
4.4
7.0
5.8
7.0
17.8
5.2
7.0
8.4
5.7
2.3
11.0
7.6
6.5
8.6
4.4
10.3
5.5

34.4
77.3
46.3
6.6
62.9
0.3
8.0
5.4
9.6
4.0
-9.7

:
-6.4
2.7

5.1

1.1
13.3
14.7
-2.2
-5.2
3.4
0.5
14.3
0.8
-0.4
-5.0

:
9.5
1.2

-0.4

0.8
10.0
-5.2
3.2
-0.6
-4.2
2.3
13.9
1.4
10.3
-4.4

:
1.9
-0.3

-0.8

:

:

:

:

:

:

:

Government deficit

20=1-10

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

0.5
7.2
45.0
-1.8
-2.9
-0.4
0.7
0.0
0.6
-1.1
10.8

1.9
-9.7
-5.1
4.9
-0.1
7.7
0.5
-19.6
0.7
-1.4
4.2

-2.2
-8.7
19.6
4.1
-1.8
-8.6
0.4
14.4
0.3
1.8
-5.2

-2.7
9.7
19.6
-12.8
1.5
-1.0
1.0
25.0
-2.5
10.3
85.9

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
2.9
0.0

-0.6

:

:
:
3.6
:

3.4
7.2
35.6
-0.5
6.4
-17.2
0.4
0.6
-0.2
0.8
-2.6
10.8

:
6.7
1.2

0.2

:

:
:
0.9
:

8.5
-8.6
-10.3
28.5
-0.4
5.4
8.7
1.7
-19.6
1.9
0.8
4.2

:
-3.4
2.4

3.6

:
4.0
-1.3

-2.3

:
:
1.0
:

-5.6
-8.4
27.9
3.5
-16.5
27.6
-7.5
2.7
14.4
2.9
2.9
-4.5

:
:
3.0
:

1.3
9.7
19.6
-12.8
18.5
-4.0
-0.3
-0.3
25.1
-4.1
10.2
85.9

Table B - Government debt and link with the deficit

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

-0.1

0.5
0.4

0.1

-0.3

0.0

0.6
0.5
-0.2
1.0
-12.6
2.9
-2.6
-35.9
2.4
:
:
8.1

Table C - Memorandum items

75
76
77=20+18-76
78
79

(**) or contributions for items 22 to 38

5.0
4.8

5.7
0.7

0.2

1.8
2.0

0.3

-0.1

1.4

0.4
1.8
-19.6
2.0
2.9
1.9
0.8
-19.0
2.7
:
:
-7.8

4.9
2.6

2.9
0.9

0.0

0.7
0.8

-0.4

0.1

0.2

0.9
0.7
14.4
0.4
-7.7
1.3
2.9
-1.8
3.2
:
:
-0.3

6.6
2.5

3.5
2.0

-1.7

-0.8
-2.5

-0.5

-2.2

0.3

-0.1
-0.8
25.1
-2.5
-15.5
-1.1
10.2
12.9
10.1
:
:
10.0

4.8
3.8

2.8
1.3

:
:
2.8
:

28.0
72.5
46.4
6.2
45.5
-28.3
0.4
10.7
5.4
12.9
4.0
-9.7

:
:
1.1
:

10.6
13.3
14.7
-0.6
26.8
27.3
5.5
1.7
14.1
2.4
-0.4
-6.4

-0.2

0.9
0.7

0.2

0.2

0.1

0.1
0.9
14.1
1.1
20.3
-0.7
-0.7
15.3
-1.8
:
:
14.9

4.2
1.9

5.7
1.6

:
:
5.6
:

2.7
10.0
-5.1
3.5
3.6
1.0
-2.0
2.0
14.0
1.4
7.8
-4.4

-2.8

2.2
-0.6

0.2

0.2

-0.6

-0.3
2.2
14.0
1.3
0.0
1.4
7.8
-7.1
9.1
:
:
6.1

4.6
8.3

4.3
1.7

:
:
5.6
:

7.6
-4.3
-8.5
4.0
11.3
22.5
16.5
-2.8
12.9
-3.8
3.3
-2.9

0.2

0.9
1.1

0.8

0.1

0.2

0.0
0.9
12.9
0.4
8.6
-0.5
3.4
1.5
3.5
:
:
-2.4

3.9
7.6

4.9
0.9

:
:
2.9
:

6.1
17.2
3.7
4.8
9.6
71.5
-1.9
-1.0
10.6
-1.7
0.1
9.4

0.1

0.9
0.9

0.9

-0.4

0.3

0.1
0.9
10.6
1.0
6.8
0.3
0.0
-4.9
0.4
:
:
21.7

4.1
4.9

5.5
0.9

-1.3

-5.7

-4.2

-4.3

9.2
7.9

7.8

0.4

0.1

-0.4
9.2
5.4
10.2
72.3
2.1
4.1
51.8
0.8
:
:
51.1

7.3
4.8

2.7
1.4

6.0
0.3

0.7

-0.3

0.1

-0.2
6.0
8.8
5.8
-15.9
10.5
6.9
41.0
3.5
:
:
-8.6

4.9
-1.7

-1.5
1.5

4.8
0.7

0.3

0.1

-0.1

0.4
4.8
8.9
4.1
2.9
4.3
8.9
15.6
8.0
540.7
:
5.5

2.6
4.9

4.7
0.8

6.6
2.3

2.1

-0.2

0.2

0.2
6.6
6.0
5.7
-8.1
7.9
11.5
30.6
8.7
211.4
:
2.2

4.8
6.3

3.8
0.5

4.8
5.2
5.1
4.7
19.7
4.1
1.9
5.9
94.9
4.8
3.8
3.9
2.4
-0.5
5.0
5.2
3.6
27.4
4.6
4.0

2.1
-2.9
-7.6
23.2
-7.3
-0.1
4.4
-2.0
4.0
7.8
1.6

:
5.1
7.1

7.8

:

:
:
1.4
:

7.3
-2.9
-7.6
22.4
6.6
-15.3
0.4
11.6
-2.0
12.4
7.8
8.5

-4.2

4.0
-0.2

0.6

-0.1

-0.7

0.0
4.0
-2.0
3.3
-14.0
5.7
7.8
-33.8
15.2
178.4
:
-3.8

4.3
3.5

2.2
-0.4

3.2
3.7
0.9
5.0
19.7
2.7
4.8
0.0
-1.4
0.9
1.2
2.9
-5.5
2.7
3.4
4.4
2.3
-18.7
-9.0
-3.8

-2.5
-1.9
-12.4
9.1
-10.6
-2.8
2.1
-3.7
1.6
6.7
-6.2

:
3.1
-2.5

-4.2

:

:
:
-0.2
:

0.6
-1.9
-12.4
7.1
-4.3
13.1
4.4
-0.4
-3.6
-1.5
6.7
-5.3

-2.9

2.4
-0.6

-0.7

0.2

-0.2

0.1
2.4
-3.6
1.6
-19.9
4.0
6.7
-13.0
8.7
19.5
:
-2.4

1.8
0.9

1.4
0.1

0.9
1.7
1.7
1.9
-1.8
1.1
2.7
-11.0
-55.1
1.0
2.8
1.7
-3.6
0.8
1.9
1.6
-2.6
-7.7
2.5
2.9

1.7
-6.4
-25.3
5.5
2.2
3.6
3.2
-3.4
3.0
6.7
-7.7

:
5.0
8.8

9.9

:

:
:
:
:
:
6.7
-1.9
-22.5
6.5
13.0
-23.6
4.2
12.0
-3.4
12.1
14.4
-0.6

-3.0

3.3
0.3

0.4

0.3

-0.5

0.1
3.3
-3.4
1.0
10.0
0.2
14.5
10.4
14.8
4.1
:
-4.3

2.0
0.7

2.0
:

1.0
1.2
1.6
1.4
-6.9
1.7
1.6
-9.8
-10.7
0.2
0.4
0.9
-6.6
0.8
2.6
2.5
1.5
-26.3
-3.3
-1.3

-2.0
4.3
-5.3
1.7
-7.5
-1.3
1.9
2.4
2.5
-1.4
2.0

:
1.9
-1.8

-2.9

:

:
:
:
:
:
-0.2
4.3
-5.6
-0.7
-2.4
-19.1
2.1
0.1
2.4
0.2
-1.2
4.8

-2.5

1.8
-0.7

-0.6

-0.1

-0.5

0.4
1.8
2.4
2.5
-5.2
3.2
-1.4
-35.4
1.3
-4.6
:
3.0

1.6
2.8

2.3
:

 Government finance statistics – summary tables 1/2016

21

Bulgaria

Consolidated general government (S.13)

Table A - Summary table

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
15a
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl . own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

Government deficit

1995

2000

2005

2006

2007

2008

2009

2010

in million national currency

330
187
108
77
2
87
7
50
0
400
61
85
124
9
89
89
23
0
9
9

11 323
5 672
3 780
1 860
32
2 968
914
1 769
0
11 471
2 256
2 826
1 144
279
3 511
3 390
245
99
1 112
1 092

17 751
9 799
7 561
2 117
121
4 420
1 500
2 018
14
17 277
3 838
4 327
732
348
5 347
4 806
778
342
1 565
1 728

19 015
11 609
8 925
2 473
211
4 297
763
2 334
12
18 045
3 802
4 571
691
374
5 871
5 273
566
132
2 039
2 229

24 632
15 046
10 138
4 592
316
4 890
1 536
2 577
584
23 934
4 538
5 366
709
500
6 524
5 764
1 166
2 090
3 042
3 321

28 163
16 794
12 185
4 246
363
5 393
1 704
3 860
412
27 006
5 008
6 414
611
797
8 120
7 010
1 914
309
3 834
4 056

25 780
14 443
10 420
3 833
191
5 273
1 878
3 518
669
28 741
4 249
6 842
531
807
9 426
8 271
3 105
270
3 512
3 616

24 717
14 352
10 562
3 621
170
4 970
1 932
2 590
873
27 045
4 240
6 765
521
849
10 080
8 857
913
254
3 423
3 432

20=1-10

Net lending ( + ) / net borrowing (-)

-70

-148

474

970

699

1 157

-2 961

-2 328

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus  financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other changes in assets 
/ liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in assets / 
liabilities

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

61=(-)33

Net acquisition of financial assets

Incurrence in liabilities not in government debt

62

Valuation effects and other changes in volume in government debt

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

:

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

:
:
:

:

:

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

:

:
:

:

:

:

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

147
8
-69
970
:

130

-279
-376
504
55
33
-991
23
-97
:
-275
151
26

:
1 140
797

343

:

:
:
:
:
:
21 607
3 695
1 293
5 311
10 039
0
1 268
17 876
:
9 718
7 598
560
3 731
:

-148

:
:

:

:

:

:
19 872
:
12 274
185
12 089
7 598
4
7 594
:
:
4 989

5 586
1 297
-334
27 917
:

-59

534
-2 161
-610
0
302
-697
-1 155
-2 694
:
-2 248
-605
159

:
1 140
953

187

:

:
:
:
:
:
17 884
5 104
0
4 016
6 978
0
1 786
15 386
:
7 755
5 463
2 168
2 498
:

474

-2 222
-1 748

:

:

:

:
12 498
:
7 035
15
7 020
5 463
4
5 459
:
:
5 104

8 838
1 633
406
46 942
:

323

647
2 141
1 978
0
105
-674
733
1 495
:
71
-1 082
2 505

:
-82
-628

546

:

:
:
:
:
:
19 943
7 073
0
3 820
6 428
0
2 622
16 253
:
7 423
4 268
4 562
3 691
:

970

-1 309
-339

:

:

:

:
11 189
:
6 921
0
6 921
4 268
4
4 264
:
:
7 074

10 006
1 798
1 210
53 491
:

5

693
715
2 276
0
-1 789
-622
850
21
:
-331
-356
708

:
276
-397

674

:

:
:
:
:
:
20 934
9 342
0
1 777
6 344
0
3 472
15 877
:
6 790
3 946
5 140
5 057
:

699

-829
-131

:

:

:

:
10 360
:
6 414
0
6 414
3 946
6
3 940
:
:
9 342

11 091
1 964
1 777
63 970
:

-19

1 176
748
770
0
-463
-84
525
-428
:
-496
-549
616

:
561
-250

810

:

:
:
:
:
:
22 243
10 183
0
1 300
6 762
0
3 997
15 199
:
6 003
3 482
5 714
7 044
:

1 157

-879
278

:

:

:

:
9 481
:
6 003
0
6 003
3 478
19
3 459
:
:
10 184

36

-2 997
-1 372
-1 290
0
11
512
-604
1 625
:
-103
512
1 216

:
568
432

136

:

:
:
:
:
:
21 439
8 997
0
1 254
7 784
0
3 405
17 256
:
6 260
4 135
6 861
4 183
:

-2 961

511
-2 450

:

:

:

:
9 992
:
5 865
0
5 865
4 126
21
4 105
0
125
8 997

12 809
1 981
3 010
73 095
:

12 081
1 714
-1 162
72 844
:

14

-2 342
-2 126
-1 773
0
-192
26
-187
215
:
810
403
-997

:
710
323

388

:

:
:
:
:
:
20 024
7 305
0
1 095
8 377
0
3 246
17 794
:
7 254
4 615
5 925
2 230
:

-2 328

1 462
-866

:

:

:

:
11 453
:
6 846
133
6 713
4 608
153
4 455
0
112
7 305

11 706
1 411
-315
73 780
:

 Government finance statistics – summary tables 1/2016

22

Bulgaria

Consolidated general government (S.13)

in million national currency

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

Table A - Summary table

2011

2012

2013

2014

2015

2015

2015

2015

2015

2015

Government revenue and expenditure
25 729
14 942
11 039
3 713
189
5 417
2 215
2 363
792
27 319
4 413
6 977
582
726
10 391
8 925
1 240
249
2 741
2 757

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
15a
16
17
18
19

Government deficit

28 023
16 211
12 179
3 843
189
5 596
2 154
2 892
1 170
28 275
4 410
7 103
658
730
10 609
9 081
1 484
551
2 730
2 799

30 530
16 974
12 586
4 188
200
6 116
2 076
3 750
1 615
30 858
4 668
7 776
614
1 066
11 358
9 735
1 775
437
3 164
3 324

30 624
17 079
12 338
4 533
209
6 575
2 435
2 550
1 984
35 177
4 584
7 956
723
1 119
12 117
10 233
1 259
3 279
4 140
4 358

32 970
18 393
13 405
4 764
224
6 966
2 050
2 249
3 313
34 744
5 015
8 033
823
1 079
12 320
10 614
1 775
637
5 062
5 396

-11 242

-11 242
0
-11 242

-10

-9 735
0

23 094
17 636
13 012
4 624
:
0
1 496
2 979
983
23 944
3 228
5 410
796
1 026
909
909
10 523
612
1 441
1 682

8 125
757
393
140
224
:
549
4 490
2 330
9 013
1 731
2 545
38
52
23
23
987
25
3 613
3 706

12 994
0
:
:
:
6 966
5
6 023
:
13 030
57
78
0
1
11 388
9 683
:
0
8
8

20=1-10

-1 590

-253

-328

-4 553

-1 774

-850

-888

-36

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

-37

-1 552
-848
-748
0
-64
-322
286
704
:
498
296
-89

13

-265
2 063
1 842
0
-46
-265
532
2 328
:
2 425
-51
-46

63

-391
211
-1 108
1
-50
-228
1 596
602
:
-426
868
160

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

:
356
-59

415

:

:
716
-808

1 524

:

:
-963
-279

-683

:

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
:
:
:
:
21 559
7 862
1
888
7 148
0
5 660
20 282
:
8 688
5 526
6 068
1 278
:
Table B - Government debt and link with the deficit

:
:
:
:
:
22 311
8 969
0
965
8 312
0
4 065
19 959
:
9 310
4 750
5 898
2 352
:

:
:
:
:
:
19 532
6 557
0
1 041
8 402
0
3 532
18 439
:
7 670
4 906
5 863
1 093
:

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Table C - Memorandum items

75
76
77=20+18-76
78
79

-1 590

837
-752

:

:

:

:
12 291
:
7 392
0
7 392
4 899
348
4 551
0
99
6 557

12 130
1 489
-338
80 100
:

-253

1 410
1 157

2 065

48

-954

-3
13 700
:
8 953
0
8 953
4 747
17
4 730
0
87
8 969

12 480
1 594
884
81 544
:

-328

277
-51

265

-158

-162

4
13 977
:
8 453
258
8 196
5 524
16
5 508
0
74
7 864

13 648
1 656
1 180
81 971
:

-192

-4 361
4 126
1 373
0
816
872
1 065
8 488
:
5 020
3 328
140

:
521
122

400

:

:
:
:
:
:
26 207
9 268
1
1 728
8 486
0
6 724
28 891
:
13 855
8 834
6 202
-2 684
:

-4 553

8 583
4 030

4 133

-212

121

-12
22 560
:
13 725
1 855
11 869
8 836
3 355
5 481
0
61
9 269

-49

-1 726
-1 890
-1 782
0
-423
-30
345
-164
:
3 408
-3 057
-516

:
-132
52

-184

:

:
:
:
:
:
24 185
7 486
1
1 329
8 299
0
7 069
28 779
:
17 252
5 833
5 694
-4 593
:

-1 774

467
-1 307

-1 920

528

98

-14
23 027
:
17 179
0
17 179
5 848
251
5 597
0
48
7 488

13 778
1 790
-2 202
83 612
:

14 060
1 356
1 931
86 373
:

-157
0
-44
-113
0
0
-157
:
-44
-113
0

0
0

:

-961
0
-669
-278
0

-15
-961
:
-669
-278
-15

-144
-144

-158

0

0

14
-931
:
-669
0
-669
-263
0
-263

-15

-835
-670
-1 014
0
-310
-30
684
166
:
3 443
-3 080
-198

:
-132
16

-148

:

:
:
:
:
:
22 115
6 613
1
1 568
8 035
:
5 898
27 020
:
17 825
4 997
4 198
-4 904
:

-850

430
-420

-692

199

83

-10
22 749
:
17 752
0
17 752
4 997
140
4 857
:
:
:

8 065
924
-332

-31

-857
-1 124
-766
0
0
-2
-356
-267
:
9
140
-416

:
0
36

-36

:

:
:
:
:
:
1 651
824
0
39
207
:
581
2 262
:
95
1 112
1 055
-612
:

-888

185
-703

-1 127

426

15

-17
1 207
:
95
0
95
1 112
111
1 001
:
:
:

4 149
422
2 303

-3

-33
60
-2
44
0
2
17
93
:
0
-4
97

:
0
0

0

:

:
:
:
:
:
1 380
50
668
0
58
:
604
458
:
0
2
456
923
:

-36

-4
-40

57

-97

0

0
2
:
0
0
0
2
0
2
:
:
:

1 846
11
-40

 Government finance statistics – summary tables 1/2016

23

Bulgaria

Consolidated general government (S.13)

Table A - Summary table

Government revenue and expenditure
Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl. own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

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
15a
16
17
18
19

Government deficit

in % of GDP

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

1995 2000

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015 2015

2015

2015

2015

2015

34.0
19.3
11.1
8.0
0.2
8.9
0.7
5.1
0.0
41.3
6.3
8.8
12.8
1.0
9.1
9.1
2.3
0.0
1.0
0.9

40.6
20.3
13.5
6.7
0.1
10.6
3.3
6.3
0.0
41.1
8.1
10.1
4.1
1.0
12.6
12.1
0.9
0.4
4.0
3.9

37.8
20.9
16.1
4.5
0.3
9.4
3.2
4.3
0.0
36.8
8.2
9.2
1.6
0.7
11.4
10.2
1.7
0.7
3.3
3.7

35.5
21.7
16.7
4.6
0.4
8.0
1.4
4.4
0.0
33.7
7.1
8.5
1.3
0.7
11.0
9.9
1.1
0.2
3.8
4.2

38.5
23.5
15.8
7.2
0.5
7.6
2.4
4.0
0.9
37.4
7.1
8.4
1.1
0.8
10.2
9.0
1.8
3.3
4.8
5.2

38.5
23.0
16.7
5.8
0.5
7.4
2.3
5.3
0.6
36.9
6.9
8.8
0.8
1.1
11.1
9.6
2.6
0.4
5.2
5.5

35.4
19.8
14.3
5.3
0.3
7.2
2.6
4.8
0.9
39.5
5.8
9.4
0.7
1.1
12.9
11.4
4.3
0.4
4.8
5.0

33.5
19.5
14.3
4.9
0.2
6.7
2.6
3.5
1.2
36.7
5.7
9.2
0.7
1.2
13.7
12.0
1.2
0.3
4.6
4.7

32.1
18.7
13.8
4.6
0.2
6.8
2.8
2.9
1.0
34.1
5.5
8.7
0.7
0.9
13.0
11.1
1.5
0.3
3.4
3.4

34.4
19.9
14.9
4.7
0.2
6.9
2.6
3.5
1.4
34.7
5.4
8.7
0.8
0.9
13.0
11.1
1.8
0.7
3.3
3.4

37.2
20.7
15.4
5.1
0.2
7.5
2.5
4.6
2.0
37.6
5.7
9.5
0.7
1.3
13.9
11.9
2.2
0.5
3.9
4.1

36.6
20.4
14.8
5.4
0.2
7.9
2.9
3.0
2.4
42.1
5.5
9.5
0.9
1.3
14.5
12.2
1.5
3.9
5.0
5.2

38.2 -13.0
21.3
15.5
5.5
0.3
8.1
2.4
2.6 -13.0
0.0
3.8
40.2 -13.0

5.8
9.3
1.0
1.2
14.3
12.3

0.0

2.1 -11.3
0.0
0.7
5.9
6.2

26.7
20.4
15.1
5.4
:
0.0
1.7
3.4
1.1
27.7
3.7
6.3
0.9
1.2
1.1
1.1
12.2
0.7
1.7
1.9

9.4
0.9
0.5
0.2
0.3
:
0.6
5.2
2.7
10.4
2.0
2.9
0.0
0.1
0.0
0.0
1.1
0.0
4.2
4.3

15.0
0.0
:
:
:
8.1
0.0
7.0
:
15.1
0.1
0.1
0.0
0.0
13.2
11.2
:
0.0
0.0
0.0

20=1-10

Net lending ( + ) / net borrowing (-)

-7.2

-0.5

1.0

1.8

1.1

1.6

-4.1

-3.2

-2.0

-0.3

-0.4

-5.4

-2.1

-1.0

-1.0

0.0

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus financial accounts)

Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

:

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

0.5

-1.0
-1.3
1.8
0.2
0.1
-3.6
0.1
-0.3
:
-1.0
0.5
0.1

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

Table B - Government debt and link with the deficit

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other 
changes in assets / liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in 
assets / liabilities

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

57=20

Government deficit (-) / surplus (+)

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

Net acquisition of financial assets

61=(-)33

Incurrence in liabilities not in government debt

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Valuation effects and other changes in volume in 
government debt

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

0.1

-0.2

-0.1

1.1
-4.6
-1.3
0.0
0.6
-1.5
-2.5
-5.7
:
-4.8
-1.3
0.3

:
2.4
2.0

0.4

:

0.6

1.2
4.0
3.7
0.0
0.2
-1.3
1.4
2.8
:
0.1
-2.0
4.7

:
-0.2
-1.2

1.0

0.0

1.1
1.1
3.6
0.0
-2.8
-1.0
1.3
0.0
:
-0.5
-0.6
1.1

:
0.4
-0.6

1.1

0.0

1.6
1.0
1.1
0.0
-0.6
-0.1
0.7
-0.6
:
-0.7
-0.8
0.8

:
0.8
-0.3

1.1

:

:

:

:
:
:
:
:
38.1
10.9
0.0
8.6
14.9

3.8
32.8
:
16.5
11.6
4.6
5.3
:

1.0

-4.7
-3.7

:

:

:

:
26.6
:
15.0
0.0
15.0
11.6
0.0
11.6
:
:
10.9

:
:
:
:
:
37.3
13.2
0.0
7.1
12.0

4.9
30.4
:
13.9
8.0
8.5
6.9
:

1.8

-2.4
-0.6

:

:

:

:
20.9
:
12.9
0.0
12.9
8.0
0.0
8.0
:
:
13.2

:
:
:
:
:
32.7
14.6
0.0
2.8
9.9

5.4
24.8
:
10.6
6.2
8.0
7.9
:

1.1

-1.3
-0.2

:

:

:

:
16.2
:
10.0
0.0
10.0
6.2
0.0
6.2
:
:
14.6

:
:
:
:
:
30.4
13.9
0.0
1.8
9.3

5.5
20.8
:
8.2
4.8
7.8
9.6
:

1.6

-1.2
0.4

:

:

:

:
13.0
:
8.2
0.0
8.2
4.8
0.0
4.7
:
:
13.9

0.0

-4.1
-1.9
-1.8
0.0
0.0
0.7
-0.8
2.2
:
-0.1
0.7
1.7

:
0.8
0.6

0.2

:

:
:
:
:
:
29.4
12.4
0.0
1.7
10.7

4.7
23.7
:
8.6
5.7
9.4
5.7
:

-4.1

0.7
-3.4

:

:

:

:
13.7
:
8.1
0.0
8.1
5.7
0.0
5.6
0.0
0.2
12.4

0.0

-3.2
-2.9
-2.4
0.0
-0.3
0.0
-0.3
0.3
:
1.1
0.5
-1.4

:
1.0
0.4

0.5

:

:
:
:
:
:
27.1
9.9
0.0
1.5
11.4

4.4
24.1
:
9.8
6.3
8.0
3.0
:

-3.2

2.0
-1.2

:

:

:

:
15.5
:
9.3
0.2
9.1
6.2
0.2
6.0
0.0
0.2
9.9

0.0

-1.9
-1.1
-0.9
0.0
-0.1
-0.4
0.4
0.9
:
0.6
0.4
-0.1

:
0.4
-0.1

0.5

0.0

-0.3
2.5
2.3
0.0
-0.1
-0.3
0.7
2.9
:
3.0
-0.1
-0.1

:
0.9
-1.0

1.9

-0.5
0.3
-1.4
0.0
-0.1
-0.3
1.9
0.7
:
-0.5
1.1
0.2

:
-1.2
-0.3

-0.8

:

:

:

:
:
:
:
:
24.4
8.2
0.0
1.3
10.5

4.4
23.0
:
9.6
6.1
7.3
1.4
:

-2.0

1.0
-0.9

:

:

:

:
15.3
:
9.2
0.0
9.2
6.1
0.4
5.7
0.0
0.1
8.2

:
:
:
:
:
27.4
11.0
0.0
1.2
10.2

5.0
24.5
:
11.4
5.8
7.2
2.9
:

-0.3

1.7
1.4

2.5

0.1

-1.2

0.0
16.8
:
11.0
0.0
11.0
5.8
0.0
5.8
0.0
0.1
11.0

:
:
:
:
:
26.3
9.6
0.0
1.1
8.7

6.9
24.7
:
10.6
6.7
7.4
1.6
:

-0.4

0.3
-0.1

0.3

-0.2

-0.2

0.0
17.1
:
10.3
0.3
10.0
6.7
0.0
6.7
0.0
0.1
9.6

-0.1

-2.0
-2.2
-2.1
0.0
-0.5
0.0
0.4
-0.2
:
3.9
-3.5
-0.6

:
-0.2
0.1

-0.2

:

:
:
:
:
:
28.0
8.7
0.0
1.5
9.6

8.2
33.3
:
20.0
6.8
6.6
-5.3
:

-2.1

0.5
-1.5

-2.2

0.6

0.1

0.0
26.7
:
19.9
0.0
19.9
6.8
0.3
6.5
0.0
0.1
8.7

-0.2
0.0
-0.1
-0.1
0.0
0.0
-0.2
:
-0.1
-0.1
0.0

0.0
0.0

:

-1.1
0.0
-0.8
-0.3
0.0

0.0
-1.1
:
-0.8
-0.3
0.0

-0.2
-0.2

-0.2

0.0

0.0

0.0
-1.1
:
-0.8
0.0
-0.8
-0.3
0.0
-0.3

-5.2
4.9
1.6
0.0
1.0
1.0
1.3
10.2
:
6.0
4.0
0.2

:
0.6
0.1

0.5

:

:
:
:
:
:
31.3
11.1
0.0
2.1
10.1

8.0
34.6
:
16.6
10.6
7.4
-3.2
:

-5.4

10.3
4.8

4.9

-0.3

0.1

0.0
27.0
:
16.4
2.2
14.2
10.6
4.0
6.6
0.0
0.1
11.1

:
:
:

:
4.1
2.9

:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

1.2

:

:
:
:
:
:
77.4
13.2
4.6
19.0
36.0

4.5
64.0
:
34.8
27.2
2.0
13.4
:

:

:
:

:

:

:

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

-0.5

:
:

:

:

:

:
71.2
:
44.0
0.7
43.3
27.2
0.0
27.2
:
:
17.9

15.1
0.8
-7.1

20.0
4.6
-1.2

18.8
3.5
0.9

18.7
3.4
2.3

17.3
3.1
2.8

17.5
2.7
4.1

16.6
2.4
-1.6

15.9
1.9
-0.4

15.1
1.9
-0.4

15.3
2.0
1.1

16.6
2.0
1.4

16.5
2.1
-2.6

16.3
1.6
2.2

0.0

-1.0
-0.8
-1.2
0.0
-0.4
0.0
0.8
0.2
:
4.0
-3.6
-0.2

:
-0.2
0.0

-0.2

:

:
:
:
:
:
25.6
7.7
0.0
1.8
9.3

6.8
31.3
:
20.6
5.8
4.9
-5.7
:

-1.0

0.5
-0.5

-0.8

0.2

0.1

0.0
26.3
:
20.6
0.0
20.6
5.8
0.2
5.6
:
:
:

9.3
1.1
-0.4

0.0

-1.0
-1.3
-0.9
0.0
0.0
0.0
-0.4
-0.3
:
0.0
0.2
-0.5

:
0.0
0.0

0.0

:

:
:
:
:
:
1.9
1.0
0.0
0.0
0.2

0.7
2.6
:
0.1
1.3
1.2
-0.7
:

-1.0

0.2
-0.8

-1.3

0.5

0.0

0.0
1.4
:
0.1
0.0
0.1
1.3
0.1
1.2
:
:
:

4.8
0.5
2.7

0.0

0.0
0.1
0.0
0.1
0.0
0.0
0.0
0.1
:
0.0
0.0
0.1

:
0.0
0.0

0.0

:

:
:
:
:
:
1.6
0.1
0.8
0.0
0.1

0.7
0.5
:
0.0
0.0
0.5
1.1
:

0.0

0.0
0.0

0.1

-0.1

0.0

0.0
0.0
:
0.0
0.0
0.0
0.0
0.0
0.0
:
:
:

2.1
0.0
0.0

 Government finance statistics – summary tables 1/2016

24

Bulgaria

Consolidated general government (S.13)

Table A - Summary table

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

annual growth rates**

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
15a
16
17
18
19

14.2
11.4
17.1
1.3
10.2
19.9
2.5
21.3

16.0
20.7
10.8
28.5
-27.7
28.1
24.7
-24.3
-12.2
8.9
6.1

13.4
12.0
7.6
20.6
23.6
0.3
5.4
44.1

9.1
-3.1
-6.0
13.0
3.9
25.5
5.0
57.3
25.7
5.4
9.7

0.7
-1.0
2.6
-7.9
7.1
6.7
24.8
-11.1

6.5
26.0
18.7
-41.8
-0.9
1.0
11.0
20.1
146.3
-1.5
-3.3

8.2
18.0
24.6
4.0
51.2
16.3
-6.3
-22.7

6.1
7.1
16.0
5.9
23.9
3.5
1.9
-16.8
-34.5
1.7
2.5

16.7
19.7
25.0
6.5
31.5
10.5
4.0
25.1

10.3
11.0
10.0
-4.7
9.5
8.8
10.7
36.0
28.2
13.8
19.1

8.8
10.4
16.2
-7.5
43.3
8.4
28.0
-8.0
719.3
10.9
17.2
7.4
-3.7
-10.6
6.7
7.8
48.5
33.0
17.1
22.2

29.5
7.1
29.6
18.5
13.6
18.0
85.7
16.8
50.0
74.2
13.8
-2.8
101.3
-49.1
15.6
10.4
-13.6 4825.9
32.6
4.4
19.3
-0.9
17.4
5.6
2.6
-5.6
33.8
7.4
11.1
9.8
9.3
9.7
106.1
-27.3
-61.4 1482.8
49.2
30.3
49.0
29.0

14.3
11.6
20.2
-7.5
14.9
10.3
10.9
49.8
-29.5
12.8
10.3
19.5
-13.9
59.3
24.5
21.6
64.2
-85.2
26.1
22.1

Government deficit

20=1-10

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

-1.8
16.0
5.8
0.7
-9.3
1.9
-0.6

-2.9
2.1
5.0

-0.9
-18.1
0.1
1.8
0.6
24.8
0.3

1.8
-5.5
52.6

-2.7
27.4
-53.1
-0.4
-3.5
-24.0
-1.7

0.3
-7.3
15.3

1.6
28.2
-3.8
0.8
-9.4
14.6
3.2

1.0
3.5
24.6

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
5.5
4.6

9.3

:

:
:
:
:
:
3.7
17.3
36.3
9.2
-5.8

3.5
4.1

1.9
6.9
5.5

-0.9
21.1
-102.9
-3.5
-23.6
110.3
-4.0

-8.1
1.5
2.6

:
-0.9
-0.1

-11.4
-10.9
0.0
9.2
-9.9
-39.3
-15.7

-23.3
-10.3
9.8

12.0
38.8
325.0
2.6
-9.7
41.1
9.7

0.9
-19.8
115.5

:
6.0
5.6

:
-0.5
-4.1

3.6
32.2
-78.8
-46.8
-9.7
32.4
0.1

-4.5
-8.3
15.5

:
1.4
-2.4

3.6
8.2
100.0
-26.1
-1.3
15.1
-2.7

-7.3
-13.9
12.0

:
2.7
-1.6

:
1.4
10.4

:
-3.7
-5.2

:
-7.0
-6.3

-41.2

12.2

-13.8

-11.3

10.5

21.8

18.3

16.0

:

:

:

:

:

:

:

:

:
:
:
:
:
0.5
-16.8
-3.6
7.6
0.4

27.4
10.7

21.3
-7.4
72.2

:
:
:
:
:
-6.3
22.4
-56.5
-13.9
-1.7

-24.4
-6.9

-4.8
-13.4
15.1

:
:
:
:
:
-5.4
24.5
-23.8
-26.2
-7.8

14.5
-3.0

-6.6
-3.3
34.9

:
:
:
:
:
-1.8
19.8
-100.0
-9.7
-22.6

110.3
-4.1

-8.0
-0.4
8.7

:
:
:
:
:
-5.4
-9.2
0.0
22.6
-1.3

-39.3
-10.2

-19.5
-6.8
33.2

:
:
:
:
:
11.5
38.6
312.5
-4.9
-7.9

46.8
5.6

-4.3
-21.9
110.4

:
:
:
:
:
6.3
9.0
100.0
-26.8
6.6

15.1
-4.3

-11.6
-11.8
11.2

-8.5
-14.0
-14.5
-9.7
-47.5
-2.2
10.2
-8.9
62.6
6.4
-15.1
6.7
-13.1
1.3
16.1
18.0
62.2
-12.9
-8.4
-10.9

-6.2
-12.7
-50.0
0.8
7.6
-15.1
10.7

-1.7
14.7
21.3

:
2.6
2.8

1.9

:

:
:
:
:
:
-3.6
-11.7
-50.0
-3.6
15.1

-14.8
13.5

4.3
18.8
20.1

-4.1
-0.6
1.4
-5.5
-11.1
-5.8
2.9
-26.4
30.4
-5.9
-0.2
-1.1
-1.9
5.2
6.9
7.1
-70.6
-5.9
-2.5
-5.1

-9.9
-19.7
0.0
-15.3
0.3
-5.5
1.2

12.9
9.7
-14.5

:
3.3
1.9

9.3

:

:
:
:
:
:
-6.6
-18.8
0.0
-12.7
7.6

-4.7
3.1

15.9
11.6
-13.7

4.1
4.1
4.5
2.6
11.6
9.0
14.6
-8.8
-9.3
1.0
4.1
3.1
11.7
-14.5
3.1
0.8
35.8
-1.8
-19.9
-19.7

8.9
8.5
10.3
3.5
-0.1
3.3
-2.7
22.4
47.7
3.5
-0.1
1.8
13.1
0.5
2.1
1.8
19.7
121.2
-0.4
1.5

-4.2
-10.2
0.0
-5.9
-3.8
8.8
4.0

6.9
6.4
-1.5

:
1.8
-0.3

10.6
28.1
-100.0
-4.4
-3.2
15.1
12.6

31.6
-1.0
-0.8

:
3.7
-4.4

8.9
4.7
3.3
9.0
5.5
9.3
-3.7
29.7
38.0
9.1
5.9
9.5
-6.8
46.0
7.1
7.2
19.6
-20.6
15.9
18.8

0.9
-12.3

-5.2
-2.7
39.3
3.0

-4.6
18.3
2.7

:
-4.3
-1.4

0.3
0.6
-2.0
8.2
4.6
7.5
17.3
-32.0
22.9
14.0
-1.8
2.3
17.9
5.0
6.7
5.1
-29.1
649.6
30.9
31.1

19.1
17.5
0.0
92.0
12.2
18.8
41.8

57.8
60.2
2.3

:
2.4
0.6

18.6

139.5

-29.1

31.3

7.7
7.7
8.6
5.1
7.1
5.9
-15.8
-11.8
67.0
-1.2
9.4
1.0
13.8
-3.5
1.7
3.7
41.0
-80.6
22.3
23.8

-7.2
-19.2
0.0
-24.5
-0.4
5.1
-0.6

24.6
-34.6
-8.3

:
-0.5
0.2

6.8

:

:

:

:

:

:
:
:
:
:
-2.5
-10.2
0.0
-4.9
0.3

8.8
3.6

5.7
6.3
-1.0

:
:
:
:
:
14.2
36.8
-100.0
-7.3
-1.1

15.1
8.2

21.4
-3.2
0.6

:
:
:
:
:
-3.4
-12.3

-8.0
-14.0

39.3
1.6

-6.7
16.3
2.9

:
:
:
:
:
21.6
17.9
0.7
94.7
18.7

18.8
42.4

59.5
59.9
2.2

Table B - Government debt and link with the deficit

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:
:
21.7

Table C - Memorandum items

75
76
77=20+18-76
78
79

(**) or contributions for items 22 to 38

15.3
0.3

12.6
:

1.6

0.6
2.2

:

:

:

:
0.6
:
5.5
-24.3
6.0
-7.4
64.1
-7.5
:
:
-13.4

10.4
10.8

10.6
:

-2.0

-13.1
-15.0

:

:

:

:
-13.1
:
-12.9
-17.1
-12.8
-13.4
-41.7
-13.4
:
:
-0.3

9.3
6.6

10.0
:

-0.8

-8.5
-9.4

:

:

:

:
-8.5
:
-11.4
-36.1
-11.1
-3.3
0.2
-3.3
:
:
18.4

12.1
-3.0

7.5
:

4.7

-7.4
-2.7

3.2

-15.1
-11.9

7.8

-10.5
-2.7

:

:

:

:
-7.4
:
-11.5
2.5
-11.6
-0.4
-57.7
-0.3
:
:
10.1

8.7
2.5

12.6
:

:

:

:

:
-15.1
:
-20.6
-80.2
-20.0
-6.8
134.1
-6.9
:
:
-9.2

7.7
7.2

14.2
:

:

:

:

:
-10.5
:
-1.6
-100.0
-1.4
-21.9
-11.1
-21.9
:
:
38.6

13.2
10.1

14.0
:

-2.4

2.0
-0.4

1.9

-1.2

-1.2

-32.6

61.4
28.8

29.6

-1.5

0.9

0.0
2.0
:
-5.6

-0.1
61.4
:
62.4
620.0
44.8
-8.5
16.4
59.9
-3.1 20419.5
-0.5
16.4
:
:
-17.5
-14.9
17.9
-12.3

11.2

-8.5
2.7

-31.2

5.4
-25.8

-23.3

-13.9

14.6
-8.7

7.3
-6.6

:

:

:

:
-8.5
:
-6.4

-6.4
-11.9
209.6
-12.2
:
:
9.0

15.5
0.9

14.3
:

:

:

:

:
5.4
:
-2.3

-2.3
18.6
8.7
18.7
:
:
-11.7

:

:

:

:
14.6
:
16.7

14.4
11.7
622.9
8.5
:
-10.3
-18.8

:

:

:

:
7.3
:
8.0
-100.0
10.1
6.3
127.7
2.2
:
-11.4
-10.2

-5.7
-13.5

-3.1
-17.7

-0.3
:

1.3
:

3.6
5.5

8.6
:

-2.1

11.5
9.4

16.8

0.4

-7.8

0.0
11.5
:
21.1

21.1
-3.1
-95.2
3.9
:
-12.9
36.8

2.9
7.0

1.8
:

9.4
3.9

0.5
:

1.0
8.1

2.0
:

2.0
-24.2

3.3
:

:
:
:
:
:
-7.7
-19.2
0.0
-23.1
-2.2

5.1
-0.4

24.5
-34.0
-8.2

-7.9

2.1
-5.8

-8.5

2.3

0.4

-0.1
2.1
:
25.2
-100.0
44.7
-33.8
-92.5
2.1
:
-20.9
-19.2

:
:
:
:
:
5.0
32.1
-78.8
-53.5
-1.3

32.4
-2.3

-8.5
-7.5
12.7

6.2

-7.4
-1.2

:

:

:

:
-7.4
:
-7.3

-7.3
-7.5
75.0
-7.6
:
:
32.1

10.8
9.2

19.6
:

 Government finance statistics – summary tables 1/2016

25

Czech Republic

Consolidated general government (S.13)

Table A - Summary table

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
15a
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl . own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

Government deficit

1995

2000

2005

2006

2007

2008

2009

2010

in million national currency

622 319
320 277
179 920
139 964
393
225 555
46 198
22 689
7 600
818 687
92 862
107 776
15 786
40 455
245 916
171 029
17 924
216 732
81 236
84 498

875 128
429 947
249 542
179 818
587
342 251
69 123
30 796
3 011
957 389
132 396
154 716
18 133
60 175
408 443
293 032
27 191
56 558
99 777
99 272

1 261 048
626 745
351 096
274 912
737
482 132
92 975
48 850
10 346
1 362 401
189 486
238 039
35 232
55 066
544 346
374 481
53 631
88 953
157 648
160 930

1 351 743
657 163
361 225
295 133
805
524 783
96 200
53 696
19 901
1 430 822
204 635
252 520
36 423
61 431
580 569
407 066
59 370
68 080
167 794
170 756

1 504 282
735 196
404 467
330 265
464
576 714
110 772
53 577
28 023
1 530 885
212 115
268 688
41 163
62 421
643 578
456 472
66 757
69 972
166 191
174 923

1 527 919
722 649
416 445
305 948
256
599 173
119 359
56 564
30 174
1 612 529
222 227
279 780
40 229
64 153
673 829
475 217
74 253
60 024
198 034
199 173

1 494 421
695 541
424 201
271 105
235
559 659
121 717
63 849
53 655
1 710 660
230 258
293 042
48 794
76 255
727 809
508 795
74 602
56 140
203 760
217 562

1 524 277
702 754
440 572
261 955
227
577 806
116 886
69 860
56 971
1 698 794
226 692
285 830
52 596
79 046
739 783
517 393
80 683
55 734
178 430
187 199

20=1-10

Net lending ( + ) / net borrowing (-)

-196 368

-82 261

-101 353

-79 079

-26 603

-84 610

-216 239

-174 517

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus  financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other changes in assets 
/ liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in assets / 
liabilities

Government balance sheet 

:

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

:
:
:

:

:

0

0

0

0

0

0

0

-82 261
-15 854
-4 103
147
4 206
-15 190
-914
66 407
0
42 048
17 199
7 160

-101 353
-27 343
121 252
-4 264
-50 026
-106 950
12 645
74 010
-3 014
72 904
-22 319
26 439

-79 079
1 154
-17 092
-2 301
-8 120
-2 163
30 830
80 233
-425
93 822
-22 969
9 805

-26 603
82 011
76 966
3 935
-1 038
-17 337
19 485
108 614
2 331
96 826
-7 536
16 994

-84 610
47 499
74 252
-4 201
4 728
-23 350
-3 930
132 109
193
77 152
1 918
52 846

-216 239
4 794
-63 015
170
9 462
-8 825
67 002
221 033
-934
168 989
21 781
31 197

-174 517
-4 251
-10 217
-5 849
19 461
741
-8 387
170 266
1 264
181 094
5 844
-17 936

:
34 472
-20 093

:
148 875
-16 766

:
108 617
-6 969

:
118 003
-54 846

:
-159 316
79 789

:
53 804
15 219

:
-97 131
35 135

54 565

165 641

115 586

172 849

-239 105

38 585

-132 266

:

:

:

:

:

:

:

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

:
:
2 840 419
:
4 968 243
:
:
:
:
:
:
:
:
:
:
:
:
:
:

:
:
4 034 149
:
6 674 148
1 172 518
139 054
24 868
218 796
561 224
409
228 576
569 690
0
274 737
128 282
166 671
602 828
:

:
:
4 631 077
:
6 941 507
1 423 683
343 406
13 288
90 267
729 571
0
247 151
1 049 284
4 101
714 047
185 660
145 476
374 399
:

:
:
4 788 426
:
6 891 996
1 533 454
324 284
10 969
78 425
845 061
0
274 715
1 122 548
3 331
801 185
160 114
157 918
410 906
:

:
:
5 056 954
:
7 108 966
1 733 468
400 054
14 661
75 914
990 353
0
252 486
1 176 316
5 295
893 617
152 076
125 328
557 152
:

:
:
5 310 087
:
7 516 031
1 621 651
477 321
10 368
73 166
804 862
0
255 934
1 388 214
5 700
997 463
155 427
229 624
233 437
:

:
:
5 341 464
:
7 595 684
1 680 249
414 800
10 502
81 030
854 973
2 803
318 944
1 624 466
4 726
1 183 757
175 360
260 623
55 783
:

:
:
5 273 019
:
7 489 075
1 578 867
329 311
7 047
97 451
857 372
637
287 686
1 829 867
6 013
1 384 586
180 545
258 723
-251 000
:

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-196 368

-82 261

-101 353

-79 079

-26 603

-84 610

-216 239

-174 517

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

61=(-)33

Net acquisition of financial assets

Incurrence in liabilities not in government debt

3 990
-192 378

-156 684

-32 147

63 821
-18 440

-15 854

-7 160

42 725
-58 628

-27 343

-26 439

62

Valuation effects and other changes in volume in government debt

-3 547

4 574

-4 846

66 111
-12 968

2 263

-4 767

-4 317

-6 147
978 870
3 298
815 517
85 798
729 719
160 055
9 440
150 615
:
:
335 253

86 639
60 036

82 011

-16 856

-4 982

-137
1 065 509
5 264
908 273
78 682
829 591
151 972
4 759
147 213
:
:
414 715

85 218
608

47 499

-41 987

184 952
-31 287

4 794

-30 430

172 839
-1 678

-4 251

13 847

5 955

-3 350

-15 363

-10 859
1 150 727
5 673
990 493
66 651
923 842
154 561
2 567
151 994
:
:
487 689

-2 301
1 335 679
4 684
1 155 266
80 290
1 074 976
175 729
7 017
168 712
0
0
428 105

4 089
1 508 518
5 951
1 321 892
104 704
1 217 188
180 675
4 441
176 234
0
0
336 995

0
:
:
:
:
:
:
:
:
:
:
:

0
403 945
0
275 636
162 264
113 372
128 309
22 152
106 157
:
:
164 331

0
912 759
4 068
723 049
88 927
634 122
185 642
10 620
175 022
:
:
356 694

313 744
84 466
-199 598
1 580 115
:

462 089
127 829
-110 313
2 372 630
:

664 519
154 910
-98 615
3 257 972
:

699 718
160 155
-71 440
3 507 131
:

731 638
169 659
-30 071
3 831 819
:

765 513
178 508
-65 084
4 015 346
:

811 710
185 522
-198 001
3 921 827
:

809 674
185 057
-181 144
3 953 651
:

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

 Government finance statistics – summary tables 1/2016

26

Czech Republic

Consolidated general government (S.13)

in million national currency

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

Table A - Summary table

2011

2012

2013

2014

2015

2015

2015

2015

2015

2015

Government revenue and expenditure
1 626 020
763 431
481 136
282 066
229
592 514
146 229
70 375
53 471
1 735 916
280 873
349 916
53 023
91 141
651 133
527 118
84 282
44 799
180 749
181 051

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
15a
16
17
18
19

Government deficit

1 646 284
784 146
501 818
282 097
231
600 265
148 039
74 378
39 456
1 805 836
259 179
359 397
57 831
91 121
663 190
533 401
87 566
120 871
166 681
169 375

1 694 779
815 590
521 920
293 516
154
606 639
149 641
82 121
40 788
1 745 908
269 831
366 707
55 017
95 779
677 951
544 752
90 941
39 332
150 350
152 388

1 738 921
826 014
510 721
315 283
10
628 548
152 371
78 774
53 214
1 821 984
274 009
379 553
56 136
99 399
695 191
555 557
91 945
60 339
165 412
177 982

1 886 314
886 709
557 910
328 788
11
662 912
152 940
86 806
96 947
1 904 996
285 645
397 949
48 372
102 121
712 137
568 175
96 877
32 114
229 781
231 518

-240 555

-232 559
-7 996
-240 555

-85

-232 474
-7 996

1 338 294
663 384
446 303
217 081
0
413 215
78 473
126 412
56 810
1 383 306
143 248
199 440
47 598
59 815
579 679
565 024
196 945
35 978
120 603
120 857

536 775
223 325
111 607
111 707
11
711
74 362
190 244
48 133
512 245
140 533
194 516
859
42 306
3 142
3 142
17 970
4 132
108 787
110 270

251 800
0
0
0
0
248 986
105
2 709
0
250 000
1 864
3 993
0
0
129 316
9
114 436
0
391
391

20=1-10

-109 896

-159 552

-51 129

-83 063

-18 682

-45 012

24 530

1 800

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

0

0

0

-3 404

712

-109 896
13 869
-35 749
-558
7 040
-273
43 409
123 765
-5 256
131 094
3 111
-5 184

-159 552
153 351
129 986
-1 774
2 595
1 825
20 719
312 903
5 189
218 380
-529
89 863

-51 129
-18 823
-26 105
-1 478
6 862
1 324
574
32 306
-1 701
23 778
-771
11 000

-79 659
-102 873
-105 892
-1 784
964
964
2 875
-23 214
3 102
-10 193
-8 510
-7 613

-19 394
20 087
4 132
252
-5 187
-4 160
25 050
39 481
-4 645
33 926
-3 468
13 668

:
-48 605
-34 348

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

:
4 530
15 303

:
-54 640
86 897

:
-37 107
-19 562

:
46 296
94 053

-10 773

-141 537

-17 545

-47 757

-14 257

:

:

:

:

:

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
:
5 069 781
:
7 651 955
1 640 047
507 991
11 228
128 208
623 627
1 229
368 993
2 381 479
6 853
1 814 838
195 070
364 718
-741 432
:
Table B - Government debt and link with the deficit

:
:
5 154 107
:
7 802 630
1 695 977
529 686
11 996
113 870
666 621
1 292
373 804
2 368 735
8 502
1 802 519
194 921
362 793
-672 758
:

:
:
5 232 574
:
7 689 189
1 597 266
400 684
12 973
113 432
717 029
1 440
353 148
1 968 935
3 410
1 498 051
195 408
272 066
-371 669
:

:
:
:
:
:
1 583 470
402 531
14 033
133 512
648 425
1 418
384 969
2 452 318
9 974
1 881 874
187 971
372 499
-868 848
:

:
:
:
:
:
1 554 952
403 736
15 061
128 601
602 219
1 349
405 335
2 457 451
5 353
1 882 049
184 032
386 017
-902 499
:

57=20

-109 896

-159 552

-51 129

-83 063

-18 682

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

97 974
-11 922

13 869

11 454

198 937
39 385

153 351

-85 572

-30 537

-23 712

-6 708
1 606 492
3 312
1 408 153
137 332
1 270 821
195 027
9 010
186 017
0
0
415 097

-4 682
1 805 429
8 406
1 603 476
178 984
1 424 492
193 547
3 675
189 872
0
0
542 974

34 983
-16 146

-21 314
-104 377

-18 823

-102 873

-4 895

14 792

-7 220
1 840 412
6 835
1 639 111
120 966
1 518 145
194 466
4 702
189 764
0
0
520 448

3 851

-1 951

-3 404
1 819 098
9 958
1 622 964
106 934
1 516 030
186 176
9 436
176 740
0
0
417 982

17 068
-1 614

20 087

-13 668

-8 745

712
1 836 166
5 335
1 648 280
84 276
1 564 004
182 551
9 341
173 210
0
0
420 146

Table C - Memorandum items

75
76
77=20+18-76
78
79

813 161
195 994
-125 141
4 022 511
:

804 078
196 499
-189 370
4 041 610
:

826 004
197 568
-98 347
4 077 109
:

849 155
201 200
-118 851
4 260 886
:

889 672
206 800
4 299
4 472 324
:

-4 965
4
403
-3 903
0
-1 469
-4 965
4
403
-3 903
-1 469

0
0

:

-33 214
-56
-2 961
-12 404
0

-17 793
-33 214
-56
-2 961
-12 404
-17 793

2 229

-47 241
8 589
-6 781
-2 138
-5 367
-1 960
24 835
55 830
-4 649
34 050
6 078
20 351

:
-61 113
-33 895

-27 218

:

:
:
:
:
:
1 100 140
214 358
10 514
129 012
411 493
:
334 763
2 271 042
5 409
1 871 807
97 897
295 929
-1 170 902
:

-3 496
-3 496

-4 965

1 469

-45 012

26 551
-18 461

8 589

-20 351

0

-8 928

0
-15 421
-56
-2 961
0
-2 961
-12 404
-9 798
-2 606

2 229
1 740 263
5 391
1 638 233
83 798
1 554 435
96 639
16 903
79 736
:
:
:

388 485
107 479
-31 888

-1 426

25 956
17 625
10 626
2 060
4 083
-2 200
3 056
-8 331
:
-527
-5 203
-2 601

:
12 470
-453

12 923

:

:
:
:
:
:
450 926
173 916
7 194
11 993
189 869
:
67 954
186 523
:
13 203
97 909
75 411
264 403
:

24 530

-5 547
18 983

17 625

2 601

183

-1 426
110 694
:
13 008
478
12 530
97 686
2 168
95 518
:
:
:

-91

1 891
-1 162
283
-73
0
0
-1 372
-3 053
:
:
-440
-2 613

:
38
0

38

:

:
:
:
:
:
37 100
15 518
314
0
857
:
20 411
33 100
:
:
630
32 470
4 000
:

1 800

-440
1 360

-1 162

2 613

0

-91
630
:
:
:
:
630
68
562
:
:
:

365 309
98 546
34 771

135 878
775
1 416

 Government finance statistics – summary tables 1/2016

27

Czech Republic

Consolidated general government (S.13)

Table A - Summary table

Government revenue and expenditure
Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl. own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

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
15a
16
17
18
19

Government deficit

in % of GDP

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

1995 2000

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015 2015

2015

2015

2015

2015

39.4
20.3
11.4
8.9
0.0
14.3
2.9
1.4
0.5
51.8
5.9
6.8
1.0
2.6
15.6
10.8
1.1
13.7
5.1
5.3

36.9
18.1
10.5
7.6
0.0
14.4
2.9
1.3
0.1
40.4
5.6
6.5
0.8
2.5
17.2
12.4
1.1
2.4
4.2
4.2

38.7
19.2
10.8
8.4
0.0
14.8
2.9
1.5
0.3
41.8
5.8
7.3
1.1
1.7
16.7
11.5
1.6
2.7
4.8
4.9

38.5
18.7
10.3
8.4
0.0
15.0
2.7
1.5
0.6
40.8
5.8
7.2
1.0
1.8
16.6
11.6
1.7
1.9
4.8
4.9

39.3
19.2
10.6
8.6
0.0
15.1
2.9
1.4
0.7
40.0
5.5
7.0
1.1
1.6
16.8
11.9
1.7
1.8
4.3
4.6

38.1
18.0
10.4
7.6
0.0
14.9
3.0
1.4
0.8
40.2
5.5
7.0
1.0
1.6
16.8
11.8
1.8
1.5
4.9
5.0

38.1
17.7
10.8
6.9
0.0
14.3
3.1
1.6
1.4
43.6
5.9
7.5
1.2
1.9
18.6
13.0
1.9
1.4
5.2
5.5

38.6
17.8
11.1
6.6
0.0
14.6
3.0
1.8
1.4
43.0
5.7
7.2
1.3
2.0
18.7
13.1
2.0
1.4
4.5
4.7

40.4
19.0
12.0
7.0
0.0
14.7
3.6
1.7
1.3
43.2
7.0
8.7
1.3
2.3
16.2
13.1
2.1
1.1
4.5
4.5

40.7
19.4
12.4
7.0
0.0
14.9
3.7
1.8
1.0
44.7
6.4
8.9
1.4
2.3
16.4
13.2
2.2
3.0
4.1
4.2

41.6
20.0
12.8
7.2
0.0
14.9
3.7
2.0
1.0
42.8
6.6
9.0
1.3
2.3
16.6
13.4
2.2
1.0
3.7
3.7

40.8
19.4
12.0
7.4
0.0
14.8
3.6
1.8
1.2
42.8
6.4
8.9
1.3
2.3
16.3
13.0
2.2
1.4
3.9
4.2

42.2
19.8
12.5
7.4
0.0
14.8
3.4
1.9
2.2
42.6
6.4
8.9
1.1
2.3
15.9
12.7
2.2
0.7
5.1
5.2

-5.4

-5.2
-0.2
-5.4

0.0

-5.2
-0.2

29.9
14.8
10.0
4.9
0.0
9.2
1.8
2.8
1.3
30.9
3.2
4.5
1.1
1.3
13.0
12.6
4.4
0.8
2.7
2.7

12.0
5.0
2.5
2.5
0.0
0.0
1.7
4.3
1.1
11.5
3.1
4.3
0.0
0.9
0.1
0.1
0.4
0.1
2.4
2.5

5.6
0.0
0.0
0.0
0.0
5.6
0.0
0.1
0.0
5.6
0.0
0.1
0.0
0.0
2.9
0.0
2.6
0.0
0.0
0.0

20=1-10

Net lending ( + ) / net borrowing (-)

-12.4

-3.5

-3.1

-2.3

-0.7

-2.1

-5.5

-4.4

-2.7

-3.9

-1.3

-1.9

-0.4

-1.0

0.5

0.0

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus financial accounts)

Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

:

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

0.0

-3.5
-0.7
-0.2
0.0
0.2
-0.6
0.0
2.8
0.0
1.8
0.7
0.3

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other 
changes in assets / liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in 
assets / liabilities

:

:

2.3

:

Government balance sheet 

:
:
:

:
1.5
-0.8

0.0

-3.1
-0.8
3.7
-0.1
-1.5
-3.3
0.4
2.3
-0.1
2.2
-0.7
0.8

:
4.6
-0.5

5.1

0.0

-2.3
0.0
-0.5
-0.1
-0.2
-0.1
0.9
2.3
0.0
2.7
-0.7
0.3

:
3.1
-0.2

3.3

0.0

-0.7
2.1
2.0
0.1
0.0
-0.5
0.5
2.8
0.1
2.5
-0.2
0.4

:
3.1
-1.4

4.5

0.0

-2.1
1.2
1.8
-0.1
0.1
-0.6
-0.1
3.3
0.0
1.9
0.0
1.3

:
-4.0
2.0

-6.0

:

:

:

:

0.0

-5.5
0.1
-1.6
0.0
0.2
-0.2
1.7
5.6
0.0
4.3
0.6
0.8

:
1.4
0.4

1.0

:

0.0

-4.4
-0.1
-0.3
-0.1
0.5
0.0
-0.2
4.3
0.0
4.6
0.1
-0.5

:
-2.5
0.9

-3.3

0.0

-2.7
0.3
-0.9
0.0
0.2
0.0
1.1
3.1
-0.1
3.3
0.1
-0.1

:
0.1
0.4

-0.3

0.0

-3.9
3.8
3.2
0.0
0.1
0.0
0.5
7.7
0.1
5.4
0.0
2.2

:
-1.4
2.2

-3.5

0.0

-1.3
-0.5
-0.6
0.0
0.2
0.0
0.0
0.8
0.0
0.6
0.0
0.3

:
-0.9
-0.5

-0.4

-0.1

-1.9
-2.4
-2.5
0.0
0.0
0.0
0.1
-0.5
0.1
-0.2
-0.2
-0.2

:
1.1
2.2

-1.1

0.0

-0.4
0.4
0.1
0.0
-0.1
-0.1
0.6
0.9
-0.1
0.8
-0.1
0.3

:
-1.1
-0.8

-0.3

:

:

:

:

:

:

Table B - Government debt and link with the deficit

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

57=20

Government deficit (-) / surplus (+)

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

Net acquisition of financial assets

61=(-)33

Incurrence in liabilities not in government debt

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Valuation effects and other changes in volume in 
government debt

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

:

:

:

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:
179.8 170.0 142.1 136.5 132.0 132.2 136.2 133.4 130.1 127.5 124.3
:
314.4 281.3 213.1 196.5 185.5 187.2 193.7 189.4 191.2 193.1 187.7
40.2
40.4
12.5
11.9
0.3
0.3
3.1
1.8
15.3
20.0

43.7
10.5
0.4
2.8
22.4

45.2
10.4
0.4
2.0
25.8

42.8
10.6
0.3
2.1
21.8

39.7
10.0
0.3
2.8
17.8

49.4
5.9
1.0
9.2
23.7

43.7
9.2
0.3
2.2
24.1

42.0
13.1
0.3
2.8
16.5

39.9
8.3
0.2
2.5
21.7

:
:
:
:
:

:
:

:
:

:

:

:

:

:

:

:

:
:
:
:
:
:
:
:

9.6
24.0
0.0
11.6
5.4
7.0
25.4
:

-12.4

0.3
-12.2

-9.9

-2.0

-0.2

0.0
:
:
:
:
:
:
:
:
:
:
:

-3.5

2.7
-0.8

-0.7

-0.3

0.2

0.0
17.0
0.0
11.6
6.8
4.8
5.4
0.9
4.5
:
:
6.9

7.6
32.2
0.1
21.9
5.7
4.5
11.5
:

-3.1

1.3
-1.8

-0.8

-0.8

-0.1

0.0
28.0
0.1
22.2
2.7
19.5
5.7
0.3
5.4
:
:
10.9

7.8
32.0
0.1
22.8
4.6
4.5
11.7
:

-2.3

1.9
-0.4

0.1

-0.1

-0.1

-0.2
27.9
0.1
23.3
2.4
20.8
4.6
0.3
4.3
:
:
9.6

6.6
30.7
0.1
23.3
4.0
3.3
14.5
:

6.4
34.6
0.1
24.8
3.9
5.7
5.8
:

-0.7

-2.1

2.3
1.6

2.1

-0.4

-0.1

0.0
27.8
0.1
23.7
2.1
21.7
4.0
0.1
3.8
:
:
10.8

2.1
0.0

1.2

-1.0

0.1

-0.3
28.7
0.1
24.7
1.7
23.0
3.8
0.1
3.8
:
:
12.1

8.1
41.4
0.1
30.2
4.5
6.6
1.4
:

-5.5

4.7
-0.8

0.1

-0.8

-0.1

-0.1
34.1
0.1
29.5
2.0
27.4
4.5
0.2
4.3
0.0
0.0
10.9

7.3
46.3
0.2
35.0
4.6
6.5
-6.3
:

-4.4

4.4
0.0

-0.1

0.4

-0.4

0.1
38.2
0.2
33.4
2.6
30.8
4.6
0.1
4.5
0.0
0.0
8.5

8.8
48.9
0.1
37.2
4.9
6.8
-9.2
:

-2.7

2.4
-0.3

0.3

0.3

-0.8

-0.2
39.9
0.1
35.0
3.4
31.6
4.8
0.2
4.6
0.0
0.0
10.3

9.2
58.6
0.2
44.6
4.8
9.0
-16.6
:

9.1
58.4
0.2
44.5
4.8
8.9
-18.2
:

-3.9

4.9
1.0

3.8

-2.1

-0.6

-0.1
44.7
0.2
39.7
4.4
35.2
4.8
0.1
4.7
0.0
0.0
13.4

-1.3

0.9
-0.4

-0.5

-0.1

0.4

-0.2
45.1
0.2
40.2
3.0
37.2
4.8
0.1
4.7
0.0
0.0
12.8

:
:
:
:
:
37.2
9.4
0.3
3.1
15.2

9.0
57.6
0.2
44.2
4.4
8.7
-20.4
:

-1.9

-0.5
-2.4

-2.4

0.1

0.0

-0.1
42.7
0.2
38.1
2.5
35.6
4.4
0.2
4.1
0.0
0.0
9.8

:
:
:
:
:
34.8
9.0
0.3
2.9
13.5

9.1
54.9
0.1
42.1
4.1
8.6
-20.2
:

-0.4

0.4
0.0

0.4

-0.3

-0.2

0.0
41.1
0.1
36.9
1.9
35.0
4.1
0.2
3.9
0.0
0.0
9.4

19.9
5.3
-12.6

19.5
5.4
-4.6

20.4
4.8
-3.0

20.0
4.6
-2.0

19.1
4.4
-0.8

19.1
4.4
-1.6

20.7
4.7
-5.0

20.5
4.7
-4.6

20.2
4.9
-3.1

19.9
4.9
-4.7

20.3
4.8
-2.4

19.9
4.7
-2.8

19.9
4.6
0.1

-0.1
0.0
0.0
-0.1
0.0
0.0
-0.1
0.0
0.0
-0.1
0.0

0.0
0.0

:

-0.7
0.0
-0.1
-0.3
0.0

-0.4
-0.7
0.0
-0.1
-0.3
-0.4

-0.1
-0.1

-0.1

0.0

0.0

0.0
-0.3
0.0
-0.1
0.0
-0.1
-0.3
-0.2
-0.1

0.0

-1.1
0.2
-0.2
0.0
-0.1
0.0
0.6
1.2
-0.1
0.8
0.1
0.5

:
-1.4
-0.8

-0.6

:

:
:
:
:
:
24.6
4.8
0.2
2.9
9.2

7.5
50.8
0.1
41.9
2.2
6.6
-26.2
:

-1.0

0.6
-0.4

0.2

-0.5

-0.2

0.0
38.9
0.1
36.6
1.9
34.8
2.2
0.4
1.8
:
:
:

8.7
2.4
-0.7

0.0

0.6
0.4
0.2
0.0
0.1
0.0
0.1
-0.2
:
0.0
-0.1
-0.1

:
0.3
0.0

0.3

:

:
:
:
:
:
10.1
3.9
0.2
0.3
4.2

1.5
4.2
:
0.3
2.2
1.7
5.9
:

0.5

-0.1
0.4

0.4

0.1

0.0

0.0
2.5
:
0.3
0.0
0.3
2.2
0.0
2.1
:
:
:

8.2
2.2
0.8

0.0

0.0
0.0
0.0
0.0
0.0
0.0
0.0
-0.1
:
:
0.0
-0.1

:
0.0
0.0

0.0

:

:
:
:
:
:
0.8
0.3
0.0
0.0
0.0

0.5
0.7
:
:
0.0
0.7
0.1
:

0.0

0.0
0.0

0.0

0.1

0.0

0.0
0.0
:
:
:
:
0.0
0.0
0.0
:
:
:

3.0
0.0
0.0

 Government finance statistics – summary tables 1/2016

28

Czech Republic

Consolidated general government (S.13)

Table A - Summary table

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

annual growth rates**

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
15a
16
17
18
19

4.0
2.8
3.0
2.5
9.7
6.4
5.9
-10.4
106.7
4.3
6.6
2.2
-11.4
-0.8
6.8
8.0
33.9
-26.6
22.2
19.5

8.8
8.1
4.4
13.1
17.0
7.2
6.6
33.9
99.7
13.8
6.0
11.8
31.2
6.9
7.4
6.3
-2.8
134.7
-10.0
-3.8

6.8
6.4
3.4
10.2
8.9
8.5
5.9
7.0

15.9
8.2
6.5
10.2
15.6
5.9
13.2
0.0
-50.1 2929.4
14.7
13.6
11.9
-0.8
20.4
4.3
3.8
-6.4
-2.3
98.3
105.2

8.8
15.6
10.8
23.9
-12.5
8.9
6.8
10.3
1.7
15.6
3.8

2.2
12.4
16.1
8.3
-28.1
7.4
1.1
19.0
-89.1
-5.2
0.0
3.7
12.1
-12.4
4.9
4.1
60.4
-36.8
-31.9
-29.7

Government deficit

20=1-10

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

-1.4
-2.9
0.7
2.1
-2.7
-0.4
12.7

18.0
15.9
3.9

-2.0
22.5
-107.4
7.9
-14.4
15.6
19.9

25.1
8.5
22.4

-4.5
29.8
-34.0
10.4
-21.3
-6.9
15.0
232.0
21.0
1.2
10.3

-6.2
-3.7
-51.5
-29.9
-1.5
10.5
12.9
-94.0
22.5
-3.3
34.4

1.5
14.7
156.8
-6.6
-1.2
-3.4
10.9
24.3
18.8
-10.1
15.9

Other economic flows in government assets and liabilities

:
3.0
-3.8

8.7

:
14.3
6.1

22.2

:
-3.7
-2.7

-4.8

:
-2.0
0.5

-7.0

:
15.8
-2.5

101.1

4.6
4.2
5.4
2.8
18.5
6.5
4.1
-6.9
4.8
5.7
2.8
7.1
7.4
-7.3
4.2
4.2
22.5
6.8
12.4
12.5

-2.1
53.8
-24.5
-35.0
-15.9
5.2
7.5
-43.2
11.3
-10.5
20.4

:
11.4
-1.7

53.4

7.2
4.9
2.9
7.4
9.2
8.8
3.5
9.9
92.4
5.0
8.0
6.1
3.4
11.6
6.7
8.7
10.7
-23.5
6.4
6.1

0.1
-5.0
-17.3
-9.0
-0.3
12.5
7.6
-10.4
13.1
-12.4
6.7

:
7.6
-0.7

11.3
11.9
12.0
11.9
-42.4
9.9
15.1
-0.2
40.8
7.0
3.7
6.4
13.0
1.6
10.9
12.1
12.4
2.8
-1.0
2.4

5.3
23.7
35.9
-1.3
-2.1
7.1
9.7
70.0
12.1
-4.7
10.8

:
7.7
-4.9

1.6
-1.7
3.0
-7.4
-44.8
3.9
7.8
5.6
7.7
5.3
4.8
4.1
-2.3
2.8
4.7
4.1
11.2
-14.2
19.2
13.9

2.7
18.6
-28.7
6.2
-2.4
-1.6
11.2
3.6
8.6
1.3
42.2

:
-9.2
6.8

-2.2
-3.8
1.9
-11.4
-8.2
-6.6
2.0
12.9
77.8
6.1
3.6
4.7
21.3
18.9
8.0
7.1
0.5
-6.5
2.9
9.2

0.3
-13.2
1.6
12.9
-1.1
26.2
15.9
-16.4
16.9
14.0
13.6

:
3.3
1.1

2.0
1.0
3.9
-3.4
-3.4
3.2
-4.0
9.4
6.2
-0.7
-1.5
-2.5
7.8
3.7
1.6
1.7
8.2
-0.7
-12.4
-14.0

-0.3
-2.5
-55.7
24.0
0.1
-2.6
10.5
26.7
15.3
3.3
-6.9

:
-5.8
2.2

30.9

42.1

-42.9

16.5

-237.1

:

:

:

:

:

:

:

:

:

:

:

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
:
3.7
:
0.5
1.6
-2.8
24.8
6.9
-1.0
44.5
4.3
8.8

17.8
18.9
-8.5

:
:
2.9
:
0.7
12.4
22.5
88.9
46.8
-8.4
124.0
16.0
26.0

29.6
72.6
-20.1

:
:
0.9
:
1.1
-8.2
26.8
-38.6
-26.4
-5.3

:
:
3.5
:
-1.1
-8.2
-1.7
-72.8
-28.6
-10.4
-67.6 3582.5
18.0
13.4
-76.9
26.7
-1.8
14.7

-8.8
12.4
240.9
20.6
8.8
-16.0

Table B - Government debt and link with the deficit

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Table C - Memorandum items

75
76
77=20+18-76
78
79

(**) or contributions for items 22 to 38

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:
:
0.7

3.9
5.9

6.0
:

-33.9

44.5
10.7

-5.7

-9.3

25.7

0.0
44.5
:
28.9
13.9
50.3
72.5
-55.9
99.3
:
:
32.8

8.1
4.1

8.0
:

-28.7

18.8
-10.0

-10.3

-2.4

2.7

0.0
18.8
240.9
20.5
-10.3
53.8
8.9
49.5
7.0
:
:
12.3

12.0
1.6

4.4
:

-25.9

13.7
-12.2

-10.9

-5.6

4.3

0.0
13.7
-77.0
27.6
-2.9
47.0
-1.8
6.0
-2.3
:
:
-5.7

9.3
7.1

4.7
:

:
:
3.6
:
-1.0
17.3
6.1
122.4
-15.3
54.6
-68.1
-15.0
8.5
23.9
18.2
-10.3
1.1

:
:
3.0
:
4.3
9.3
52.5
-23.8
-36.8
8.2
-100.0
1.9
5.8
-41.3
11.0
-12.5
12.2

-10.5

-11.6

10.3
-0.2

2.2

-2.6

0.2

0.0
10.3
23.9
19.2
-22.1
36.4
-10.3
-21.3
-9.6
:
:
6.5

3.7
3.5

9.2
:

4.9
-6.7

-3.1

-3.0

-0.6

0.0
4.9
-41.5
11.1
-29.2
20.7
-12.5
-12.7
-12.5
:
:
44.9

4.8
3.5

6.6
:

:
:
3.4
:
-0.7
7.7
-5.6
-17.5
-13.1
15.8

11.2
7.0
-18.8
12.2
-13.8
8.6

-8.7

7.2
-1.4

0.2

-0.5

-0.5

-0.7
7.2
-18.9
12.8
-3.5
15.1
-13.8
-11.1
-13.9
:
:
-6.0

5.3
3.4

7.6
:

:
:
5.6
:
3.1
13.0
23.4
33.7
-3.2
17.2

-8.1
4.8
59.0
11.5
-5.0
-20.6

:
:
5.0
:
5.7
-6.5
19.3
-29.3
-3.6
-18.7

1.4
18.0
7.6
11.6
2.2
83.2

:
:
0.6
:
1.1
3.6
-13.1
1.3
10.7
6.2

24.6
17.0
-17.1
18.7
12.8
13.5

:
:
-1.3
:
-1.4
-6.0
-20.6
-32.9
20.3
0.3
-77.3
-9.8
12.6
27.2
17.0
3.0
-0.7

-2.7

-7.9

-18.8

-13.1

8.9
6.1

8.4

-1.7

-0.5

0.0
8.9
59.6
11.4
-8.3
13.7
-5.1
-49.6
-2.3
:
:
23.7

4.6
5.9

9.3
:

8.0
0.1

4.5

-3.9

0.6

-1.0
8.0
7.8
9.1
-15.3
11.4
1.7
-46.1
3.2
:
:
17.6

4.6
5.2

4.8
:

16.1
-2.7

0.4

-2.6

-0.3

-0.2
16.1
-17.4
16.6
20.5
16.4
13.7
173.4
11.0
:
:
-12.2

6.0
3.9

-2.3
:

12.9
-0.1

-0.3

1.0

-1.2

0.3
12.9
27.0
14.4
30.4
13.2
2.8
-36.7
4.5
:
:
-21.3

-0.3
-0.3

0.8
:

6.7
8.6
9.2
7.7
0.9
2.5
25.1
0.7
-6.1
2.2
23.9
22.4
0.8
15.3
-12.0
1.9
4.5
-19.6
1.3
-3.3

0.9
-10.9
-7.9
7.2
0.0
15.1
6.8
-87.4
9.5
1.7
-2.0

:
0.3
0.8

4.3

:

:
:
-0.8
:
2.7
1.2
21.7
84.1
16.4
-16.4
126.1
22.8
7.6
-43.3
8.2
8.2
5.2

-7.3

6.5
-0.8

0.9

0.8

-2.0

-0.4
6.5
-44.3
6.5
31.2
4.4
7.9
102.9
5.6
:
:
23.2

0.4
5.9

1.7
:

1.2
2.7
4.3
0.0
0.9
1.3
1.2
5.7
-26.2
4.0
-7.7
2.7
9.1
0.0
1.9
1.2
3.9
169.8
-7.8
-6.4

9.6
32.4
-13.7
2.3
0.3
5.9
15.9
152.2
14.6
-0.3
33.0

:
-3.4
4.4

38.1

2.9
4.0
4.0
4.0
-33.3
1.1
1.1
10.4
3.4
-3.3
4.1
2.0
-4.9
5.1
2.2
2.1
3.9
-67.5
-9.8
-10.0

-1.1
-4.9
-12.3
6.0
0.2
0.2
1.4
-20.0
1.3
-0.4
3.0

:
-2.2
-0.8

2.6

:

:

:
:
-1.5
:
1.5
6.2
32.2
-7.5
0.4
-7.0
-10.3
5.8
20.3
149.3
20.3
-0.2
33.3

-9.9

12.4
2.5

9.5

-5.3

-1.5

-0.3
12.4
153.8
13.9
30.3
12.1
-0.8
-59.2
2.1
:
:
30.8

-1.1
0.3

0.5
:

:
:
-1.6
:
-1.9
-3.3
-4.1
-6.4
12.6
-6.4
-4.9
-1.3
0.5
-19.4
0.7
0.1
0.5

-2.8

1.9
-0.9

-1.0

-0.3

0.8

-0.4
1.9
-18.7
2.2
-32.4
6.6
0.5
27.9
-0.1
:
:
-4.1

2.7
0.5

0.9
:

2.6
1.3
-2.1
7.4
-93.5
3.6
1.8
-4.1
30.5
4.4
1.5
3.5
2.0
3.8
2.5
2.0
1.1
53.4
10.0
16.8

-6.3
-20.8
-15.9
0.8
0.2
0.8
-1.0
45.3
-0.6
-4.4
-2.1

:
2.8
3.9

6.4

:

:
:
:
:
:
-3.4
-20.8
25.0
4.1
4.0
15.4
4.3
3.0
45.5
3.7
-3.6
2.1

-4.5

-1.2
-5.7

-5.6

0.2

-0.1

-0.2
-1.2
45.7
-1.0
-11.6
-0.1
-4.3
100.7
-6.9
:
:
-19.7

2.8
1.8

4.5
:

8.5
7.3
9.2
4.3
10.0
5.5
0.4
10.2
82.2
4.6
4.2
4.8
-13.8
2.7
2.4
2.3
5.4
-46.8
38.9
30.1

1.3
1.0
1.8
-3.9
-0.6
6.5
1.6
-46.6
1.8
-1.8
3.7

:
-3.1
-1.4

1.6

:

:
:
:
:
:
-1.8
0.3
7.3
-3.7
-7.1
-4.9
5.3
0.2
-46.3
0.0
-2.1
3.6

-1.0

0.9
-0.1

1.1

-0.8

-0.5

0.0
0.9
-46.4
1.6
-21.2
3.2
-1.9
-1.0
-2.0
:
:
0.5

4.8
2.8

5.0
:

 Government finance statistics – summary tables 1/2016

29

Denmark

Consolidated general government (S.13)

Table A - Summary table

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
15a
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl . own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

Government deficit

1995

2000

2005

2006

2007

2008

2009

2010

in million national currency

569 092
481 813
169 184
310 219
2 410
17 722
35 837
35 541
-1 821
606 615
73 873
166 561
60 583
22 948
215 110
201 904
32 947
5 582
29 011
29 884

724 152
612 821
221 090
388 729
3 002
31 309
44 376
36 083
-437
699 106
99 571
205 919
49 516
26 265
232 056
215 886
44 450
6 596
34 733
36 787

891 272
759 233
275 969
480 076
3 188
24 186
56 736
52 201
-1 084
812 679
128 811
248 218
32 600
29 522
279 967
257 100
51 892
3 909
37 760
43 237

922 162
779 491
291 086
484 863
3 542
24 166
59 012
60 919
-1 426
838 267
135 831
258 859
30 121
29 730
281 259
256 390
55 247
4 450
42 770
49 385

949 616
805 051
303 450
497 699
3 902
24 040
59 670
62 413
-1 558
862 317
139 316
266 782
28 154
32 767
284 614
257 690
57 544
3 760
49 380
52 849

965 311
803 972
296 467
502 745
4 760
23 756
63 652
75 130
-1 199
908 135
154 137
280 979
25 847
31 720
292 376
263 756
58 087
12 732
52 257
54 029

925 445
773 362
281 472
488 212
3 678
23 287
66 573
64 344
-2 121
973 637
166 213
301 545
33 029
36 893
314 776
285 534
62 523
6 099
52 559
53 919

977 229
813 594
293 295
516 653
3 646
24 363
70 965
68 948
-641
1 026 310
170 714
313 186
34 411
36 692
342 642
312 522
62 024
9 798
56 843
59 592

20=1-10

Net lending ( + ) / net borrowing (-)

-37 523

25 046

78 593

83 895

87 299

57 176

-48 192

-49 081

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus  financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other changes in assets 
/ liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in assets / 
liabilities

Government balance sheet 

-3

-37 520
-30 909
-25 448
-12 820
-3 225
-1 597
12 182
6 611
93
1 921
-5 387
9 986

:
:
:

:

:

3

6

-1

1

-1

-5

-1

25 043
-4 803
-1 968
3 616
-3 005
13 234
-16 681
-29 846
1 427
-33 945
3 669
-997

:
15 796
-963

16 759

78 587
-6 506
-1 836
-6 204
10 485
9 696
-18 648
-85 093
724
-87 121
9 080
-7 776

:
-2 688
12 502

83 896
68 699
62 952
-4 379
7 409
5 455
-2 737
-15 197
771
-73 918
6 078
51 869

:
28 175
-19 198

87 298
10 043
23 192
549
-3 453
14 912
-25 155
-77 255
208
-69 546
9 936
-17 853

57 177
188 580
147 468
2 304
28 828
2 281
7 701
131 403
884
122 001
7 104
1 414

-48 187
54 787
-78 463
79 406
33 331
2 741
17 770
102 974
323
94 975
4 447
3 228

:
9 385
-2 404

:
5 011
22 599

:
19 587
-10 053

-15 190

47 373

11 789

-17 588

29 640

-49 080
42 921
-14 183
19 219
-916
4 572
34 230
92 001
273
71 159
9 434
11 134

:
34 290
27 325

6 965

:

:

:

:

:

:

:

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

:
:
496 077
:
:
449 773
60 344
91 578
51 181
167 624
1 364
79 045
845 316
6 522
705 892
63 050
69 852
-395 543
:

:
:
638 382
:
:
463 632
57 522
56 383
55 716
228 347
2 624
65 665
802 195
9 085
616 346
91 362
85 402
-338 563
:

:
:
751 423
:
:
565 483
79 019
30 444
81 195
306 315
2 551
68 510
715 587
12 316
515 332
102 263
85 676
-150 104
:

:
:
794 324
:
:
662 357
142 926
25 769
89 982
325 747
2 725
77 933
681 192
13 088
423 351
107 260
137 493
-18 835
:

:
:
833 085
:
:
681 785
166 154
25 887
85 872
354 756
13 092
49 116
601 533
13 297
345 305
121 556
121 375
80 252
:

:
:
849 236
:
:
875 376
313 622
28 464
116 775
361 534
14 220
54 982
755 535
14 182
489 537
128 906
122 910
119 841
:

:
:
852 077
:
:
949 750
235 392
108 329
150 365
378 884
14 577
76 780
848 456
14 506
573 620
134 182
126 148
101 294
:

:
:
878 080
:
:
1 026 961
221 210
128 688
149 108
404 922
16 117
123 033
967 782
14 780
671 653
144 067
137 282
59 179
:

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-37 521

25 043

78 587

83 896

87 298

57 177

-48 188

-49 080

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

61=(-)33

Net acquisition of financial assets

Incurrence in liabilities not in government debt

62

Valuation effects and other changes in volume in government debt

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:
:
153 286

:
:

:

:

:

:
694 695
9 085
593 119
38 368
554 751
92 492
3 751
88 741
:
:
116 529

-71 638
6 949

-62 609
21 287

-55 239
32 059

124 623
181 800

91 861
43 673

79 247
30 166

:

:

:

:
593 352
12 316
478 562
59 952
418 610
102 474
5 308
97 166
:
:
112 014

:

:

:

:
530 743
13 088
406 663
42 572
364 091
110 991
9 671
101 321
:
:
171 420

:

:

:

:
475 504
13 297
339 615
19 485
320 130
122 592
7 434
115 158
:
:
205 133

:

:

:

:
600 127
14 182
456 087
56 209
399 878
129 858
8 976
120 882
:
:
356 306

:

:

:

:
691 988
14 506
543 014
5 286
537 727
134 469
12 729
121 739
0
0
358 298

:

:

:

:
771 235
14 780
612 641
30 087
582 554
143 814
11 462
132 353
0
0
366 015

249 296
30 398
-38 910
1 036 483
:

316 784
38 993
20 786
1 326 912
:

388 546
46 335
70 018
1 586 537
:

407 166
47 674
78 991
1 682 713
:

423 200
51 073
85 606
1 739 264
:

452 185
53 548
55 885
1 797 547
:

481 082
52 694
-48 327
1 714 214
:

495 576
54 634
-46 872
1 798 649
:

 Government finance statistics – summary tables 1/2016

30

Denmark

Consolidated general government (S.13)

in million national currency

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

Table A - Summary table

2011

2012

2013

2014

2015

2015

2015

2015

2015

2015

Government revenue and expenditure
1 004 199
830 583
300 970
524 821
4 792
24 749
71 453
75 300
2 114
1 042 168
170 159
310 199
36 401
38 958
348 423
318 570
61 670
17 065
59 293
61 357

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
15a
16
17
18
19

Government deficit

1 032 104
866 096
309 449
552 605
4 042
22 987
73 269
71 614
-1 862
1 098 247
178 019
314 639
34 288
41 019
357 950
327 978
68 178
34 176
69 978
71 808

1 055 918
900 127
315 324
580 863
3 940
20 794
73 822
67 714
-6 539
1 076 272
178 143
316 996
32 075
41 106
365 253
335 998
68 788
5 477
68 434
70 621

1 115 729
972 507
319 792
648 833
3 882
20 425
74 172
55 597
-6 972
1 087 235
179 720
321 502
29 202
40 486
371 553
341 852
63 097
7 308
74 367
76 037

1 064 227
927 997
328 542
594 278
5 177
19 996
76 676
46 309
-6 751
1 105 305
182 906
326 790
31 600
39 894
377 065
346 765
66 501
8 886
71 663
75 613

-482 710

-479 095
-3 615
-482 710

0

-479 095
-3 615

783 123
680 369
300 457
374 735
5 177
4 113
43 390
62 009
-6 758
826 740
62 522
88 355
29 384
24 224
67 260
66 858
505 781
6 965
42 249
42 044

713 143
247 628
28 085
219 543
0
1 503
33 274
427 116
3 622
710 710
119 626
236 236
2 213
15 670
275 904
246 006
28 755
2 901
29 405
33 560

50 671
0
0
0
0
14 380
12
36 279
0
50 565
758
2 199
3
0
33 901
33 901
11 060
2 635
9
9

20=1-10

-37 969

-66 143

-20 354

28 494

-41 078

-43 617

2 433

106

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

-4

-37 965
42 792
61 359
4 663
4 724
3 403
-31 360
80 757
154
72 173
4 675
3 755

1

3

2

-1

-66 144
-60 796
-62 872
-19 528
10 611
6 928
4 065
5 348
173
-603
4 056
1 722

-20 357
-13 582
-1 421
-12 468
12 450
3 512
-15 656
6 775
-85
-11 619
10 214
8 267

28 492
50 003
51 775
-35 175
4 525
2 369
26 515
21 511
533
15 049
1 919
4 008

-41 077
-118 233
-51 016
-694
6 598
7 507
-80 626
-77 156
414
-81 351
2 433
1 349

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

:
19 714
61 627

:
-4 580
33 146

:
7 169
-61 491

:
4 231
50 711

:
10 990
-16 017

-41 913

-37 726

68 660

-46 480

27 007

:

:

:

:

:

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
:
923 646
:
:
1 017 678
218 277
102 400
176 070
415 858
19 997
105 073
1 093 944
15 022
764 463
163 403
151 055
-76 266
:
Table B - Government debt and link with the deficit

:
:
916 371
:
:
1 024 091
219 697
115 734
163 991
415 251
20 885
109 417
1 148 660
15 107
837 134
153 659
142 759
-124 569
:

:
:
900 632
:
:
1 089 467
282 569
134 988
154 087
411 942
17 427
105 880
1 110 166
14 934
804 955
149 240
141 037
-20 699
:

57=20

-37 966

-66 145

-20 357

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

79 627
41 661

:

:

:

:
850 862
14 934
687 513
46 805
640 709
148 415
17 080
131 334
0
0
434 984

-116
-66 261

-60 796

-1 722

-4 164

421
850 746
15 107
683 213
47 719
635 494
152 426
18 083
134 343
1 500
0
356 316

-808
-21 165

-13 581

-8 266

860

-178
849 938
15 022
672 319
34 844
637 475
162 597
28 017
134 580
2 984
0
340 674

:
:
:
:
:
1 071 912
270 051
66 779
180 302
425 172
18 278
129 608
1 166 166
15 556
830 608
164 939
155 064
-94 254
:

28 494

19 662
48 156

50 003

-4 008

768

1 393
869 600
15 556
689 549
33 570
655 979
164 496
29 134
135 361
2 977
0
355 108

:
:
:
:
:
964 669
226 474
66 404
190 017
427 513
20 886
54 261
1 072 993
15 969
735 741
167 388
153 895
-108 324
:

-41 077

-71 879
-112 956

-118 233

-1 349

4 162

2 464
797 722
15 969
614 982
29 840
585 142
166 770
31 250
135 520
2 985
0
313 764

Table C - Memorandum items

75
76
77=20+18-76
78
79

490 611
55 211
-33 887
1 833 404
:

501 636
55 926
-52 091
1 882 625
:

503 880
56 944
-8 864
1 903 520
:

511 685
58 316
44 545
1 942 584
:

519 714
59 175
-28 590
1 985 838
:

2 291
0
181
79
1
2 034
2 293
0
182
78
2 033

0
-2

:

-13 019
0
-2 486
-3 179
0

-7 355
-13 019
0
-2 486
-3 178
-7 355

258
258

2 291

-2 029

0

-6
-5 406
0
-2 487
0
-2 487
-2 920
0
-2 920

-2

-43 615
-123 540
-52 004
-6 947
8 078
3 063
-75 732
-79 925
0
-81 533
-872
2 478

:
9 131
-16 033

25 164

:

:
:
:
:
:
627 826
208 234
32 664
158 608
202 194
:
26 127
863 004
0
738 227
39 851
84 925
-235 178
:

-43 616

-75 660
-119 275

-123 539

-2 480

4 162

2 583
657 547
0
617 469
29 840
587 629
40 078
5 813
34 265
:
:
:

138 374
29 703
-31 071

-3

2 436
2 880
764
6 022
-1 559
4 361
-6 712
444
414
0
3 111
-3 078

:
1 617
17

1 600

:

:
:
:
:
:
346 259
17 560
35 300
34 588
224 969
:
33 842
220 442
15 969
0
130 073
74 400
125 817
:

2 434

3 523
5 957

2 878

3 078

0

2
145 055
15 969
0
0
0
129 086
25 438
103 648
:
:
:

378 394
29 472
2 366

2

104
136
224
50
0
82
-216
32
0
0
116
-84

:
242
1

241

:

:
:
:
:
:
3 603
680
926
0
350
:
1 647
2 566
0
0
642
1 925
1 037
:

105

0
105

137

82

0

-115
526
0
0
0
0
526
0
526
:
:
:

2 946
0
115

 Government finance statistics – summary tables 1/2016

31

Denmark

Consolidated general government (S.13)

Table A - Summary table

Government revenue and expenditure
Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl. own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

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
15a
16
17
18
19

Government deficit

in % of GDP

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

1995 2000

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015 2015

2015

2015

2015

2015

54.9
46.5
16.3
29.9
0.2
1.7
3.5
3.4
-0.2
58.5
7.1
16.1
5.8
2.2
20.8
19.5
3.2
0.5
2.8
2.9

54.6
46.2
16.7
29.3
0.2
2.4
3.3
2.7
0.0
52.7
7.5
15.5
3.7
2.0
17.5
16.3
3.3
0.5
2.6
2.8

56.2
47.9
17.4
30.3
0.2
1.5
3.6
3.3
-0.1
51.2
8.1
15.6
2.1
1.9
17.6
16.2
3.3
0.2
2.4
2.7

54.8
46.3
17.3
28.8
0.2
1.4
3.5
3.6
-0.1
49.8
8.1
15.4
1.8
1.8
16.7
15.2
3.3
0.3
2.5
2.9

54.6
46.3
17.4
28.6
0.2
1.4
3.4
3.6
-0.1
49.6
8.0
15.3
1.6
1.9
16.4
14.8
3.3
0.2
2.8
3.0

53.7
44.7
16.5
28.0
0.3
1.3
3.5
4.2
-0.1
50.5
8.6
15.6
1.4
1.8
16.3
14.7
3.2
0.7
2.9
3.0

54.0
45.1
16.4
28.5
0.2
1.4
3.9
3.8
-0.1
56.8
9.7
17.6
1.9
2.2
18.4
16.7
3.6
0.4
3.1
3.1

54.3
45.2
16.3
28.7
0.2
1.4
3.9
3.8
0.0
57.1
9.5
17.4
1.9
2.0
19.0
17.4
3.4
0.5
3.2
3.3

54.8
45.3
16.4
28.6
0.3
1.3
3.9
4.1
0.1
56.8
9.3
16.9
2.0
2.1
19.0
17.4
3.4
0.9
3.2
3.3

54.8
46.0
16.4
29.4
0.2
1.2
3.9
3.8
-0.1
58.3
9.5
16.7
1.8
2.2
19.0
17.4
3.6
1.8
3.7
3.8

55.5
47.3
16.6
30.5
0.2
1.1
3.9
3.6
-0.3
56.5
9.4
16.7
1.7
2.2
19.2
17.7
3.6
0.3
3.6
3.7

57.4
50.1
16.5
33.4
0.2
1.1
3.8
2.9
-0.4
56.0
9.3
16.6
1.5
2.1
19.1
17.6
3.2
0.4
3.8
3.9

53.6 -24.3
46.7
16.5
29.9
0.3
1.0
3.9
2.3 -24.1
-0.2
-0.3
55.7 -24.3

9.2
16.5
1.6
2.0
19.0
17.5

0.0

3.3 -24.1
-0.2
0.4
3.6
3.8

39.4
34.3
15.1
18.9
0.3
0.2
2.2
3.1
-0.3
41.6
3.1
4.4
1.5
1.2
3.4
3.4
25.5
0.4
2.1
2.1

35.9
12.5
1.4
11.1
0.0
0.1
1.7
21.5
0.2
35.8
6.0
11.9
0.1
0.8
13.9
12.4
1.4
0.1
1.5
1.7

2.6
0.0
0.0
0.0
0.0
0.7
0.0
1.8
0.0
2.5
0.0
0.1
0.0
0.0
1.7
1.7
0.6
0.1
0.0
0.0

20=1-10

Net lending ( + ) / net borrowing (-)

-3.6

1.9

5.0

5.0

5.0

3.2

-2.8

-2.7

-2.1

-3.5

-1.1

1.5

-2.1

-2.2

0.1

0.0

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus financial accounts)

Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

0.0

-3.6
-3.0
-2.5
-1.2
-0.3
-0.2
1.2
0.6
0.0
0.2
-0.5
1.0

0.0

1.9
-0.4
-0.1
0.3
-0.2
1.0
-1.3
-2.2
0.1
-2.6
0.3
-0.1

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

:
:
:

:
1.2
-0.1

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other 
changes in assets / liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in 
assets / liabilities

:

:

1.3

:

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

:
:
47.9
:
:
43.4
5.8
8.8
4.9
16.2

:
:
48.1
:
:
34.9
4.3
4.2
4.2
17.2

7.6
81.6
0.6
68.1
6.1
6.7

4.9
60.5
0.7
46.4
6.9
6.4
-38.2 -25.5
:

:

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-3.6

1.9

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

Net acquisition of financial assets

61=(-)33

Incurrence in liabilities not in government debt

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Valuation effects and other changes in volume in 
government debt

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:
:
14.8

:
:

:

:

:

:
52.4
0.7
44.7
2.9
41.8
7.0
0.3
6.7
:
:
8.8

0.0

-2.7
2.4
-0.8
1.1
-0.1
0.3
1.9
5.1
0.0
4.0
0.5
0.6

:
1.9
1.5

0.4

:

:
:
48.8
:
:
57.1
12.3
7.2
8.3
22.5

6.8
53.8
0.8
37.3
8.0
7.6
3.3
:

0.0

5.0
-0.4
-0.1
-0.4
0.7
0.6
-1.2
-5.4
0.0
-5.5
0.6
-0.5

:
-0.2
0.8

-1.0

0.0

5.0
4.1
3.7
-0.3
0.4
0.3
-0.2
-0.9
0.0
-4.4
0.4
3.1

:
1.7
-1.1

2.8

0.0

5.0
0.6
1.3
0.0
-0.2
0.9
-1.4
-4.4
0.0
-4.0
0.6
-1.0

:
0.5
-0.1

0.0

3.2
10.5
8.2
0.1
1.6
0.1
0.4
7.3
0.0
6.8
0.4
0.1

:
0.3
1.3

0.7

-1.0

0.0

-2.8
3.2
-4.6
4.6
1.9
0.2
1.0
6.0
0.0
5.5
0.3
0.2

:
1.1
-0.6

1.7

:

:

:

:

:

0.0

-2.1
2.3
3.3
0.3
0.3
0.2
-1.7
4.4
0.0
3.9
0.3
0.2

:
1.1
3.4

-2.3

0.0

-3.5
-3.2
-3.3
-1.0
0.6
0.4
0.2
0.3
0.0
0.0
0.2
0.1

:
-0.2
1.8

-2.0

0.0

-1.1
-0.7
-0.1
-0.7
0.7
0.2
-0.8
0.4
0.0
-0.6
0.5
0.4

:
0.4
-3.2

0.0

1.5
2.6
2.7
-1.8
0.2
0.1
1.4
1.1
0.0
0.8
0.1
0.2

:
0.2
2.6

3.6

-2.4

0.0

-2.1
-6.0
-2.6
0.0
0.3
0.4
-4.1
-3.9
0.0
-4.1
0.1
0.1

:
0.6
-0.8

1.4

:

:

:

:

:

:
:
47.4
:
:
35.6
5.0
1.9
5.1
19.3

4.3
45.1
0.8
32.5
6.4
5.4
-9.5
:

5.0

-4.5
0.4

:

:

:

:
37.4
0.8
30.2
3.8
26.4
6.5
0.3
6.1
:
:
7.1

:
:
47.2
:
:
39.4
8.5
1.5
5.3
19.4

4.6
40.5
0.8
25.2
6.4
8.2
-1.1
:

5.0

-3.7
1.3

:

:

:

:
31.5
0.8
24.2
2.5
21.6
6.6
0.6
6.0
:
:
10.2

:
:
47.9
:
:
39.2
9.6
1.5
4.9
20.4

2.8
34.6
0.8
19.9
7.0
7.0
4.6
:

5.0

-3.2
1.8

:

:

:

:
27.3
0.8
19.5
1.1
18.4
7.0
0.4
6.6
:
:
11.8

:
:
47.2
:
:
48.7
17.4
1.6
6.5
20.1

3.1
42.0
0.8
27.2
7.2
6.8
6.7
:

:
:
49.7
:
:
55.4
13.7
6.3
8.8
22.1

4.5
49.5
0.8
33.5
7.8
7.4
5.9
:

:
:
49.1
:
:
59.4
15.4
7.4
8.4
22.5

5.8
60.6
0.8
43.9
8.1
7.7
-1.1
:

3.2

-2.8

-2.7

-2.1

6.9
10.1

5.4
2.5

4.4
1.7

4.3
2.3

:

:

:

:
33.4
0.8
25.4
3.1
22.2
7.2
0.5
6.7
:
:
19.8

:

:

:

:
40.4
0.8
31.7
0.3
31.4
7.8
0.7
7.1
0.0
0.0
20.9

:

:

:

:
42.9
0.8
34.1
1.7
32.4
8.0
0.6
7.4
0.0
0.0
20.3

:

:

:

:
46.4
0.8
37.5
2.6
34.9
8.1
0.9
7.2
0.0
0.0
23.7

:
:
48.7
:
:
54.4
11.7
6.1
8.7
22.1

5.8
61.0
0.8
44.5
8.2
7.6
-6.6
:

-3.5

0.0
-3.5

-3.2

-0.1

-0.2

0.0
45.2
0.8
36.3
2.5
33.8
8.1
1.0
7.1
0.1
0.0
18.9

:
:
48.5
:
:
53.5
11.5
5.4
9.2
21.8

5.5
57.5
0.8
40.2
8.6
7.9
-4.0
:

-1.1

0.0
-1.1

-0.7

-0.4

0.0

0.0
44.7
0.8
35.3
1.8
33.5
8.5
1.5
7.1
0.2
0.0
17.9

:
:
:
:
:
55.2
13.9
3.4
9.3
21.9

6.7
60.0
0.8
42.8
8.5
8.0
-4.9
:

1.5

1.0
2.5

2.6

-0.2

0.0

0.1
44.8
0.8
35.5
1.7
33.8
8.5
1.5
7.0
0.2
0.0
18.3

:
:
:
:
:
48.6
11.4
3.3
9.6
21.5

2.7
54.0
0.8
37.0
8.4
7.7
-5.5
:

-2.1

-3.6
-5.7

-6.0

-0.1

0.2

0.1
40.2
0.8
31.0
1.5
29.5
8.4
1.6
6.8
0.2
0.0
15.8

0.1
0.0
0.0
0.0
0.0
0.1
0.1
0.0
0.0
0.0
0.1

0.0
0.0

:

-0.7
0.0
-0.1
-0.2
0.0

-0.4
-0.7
0.0
-0.1
-0.2
-0.4

0.0
0.0

0.1

-0.1

0.0

0.0
-0.3
0.0
-0.1
0.0
-0.1
-0.1
0.0
-0.1

0.0

-2.2
-6.2
-2.6
-0.3
0.4
0.2
-3.8
-4.0
0.0
-4.1
0.0
0.1

:
0.5
-0.8

1.3

:

:
:
:
:
:
31.6
10.5
1.6
8.0
10.2

1.3
43.5
0.0
37.2
2.0
4.3
-11.8
:

-2.2

-3.8
-6.0

-6.2

-0.1

0.2

0.1
33.1
0.0
31.1
1.5
29.6
2.0
0.3
1.7
:
:
:

7.0
1.5
-1.6

0.0

0.1
0.1
0.0
0.3
-0.1
0.2
-0.3
0.0
0.0
0.0
0.2
-0.2

:
0.1
0.0

0.1

:

:
:
:
:
:
17.4
0.9
1.8
1.7
11.3

1.7
11.1
0.8
0.0
6.6
3.7
6.3
:

0.1

0.2
0.3

0.1

0.2

0.0

0.0
7.3
0.8
0.0
0.0
0.0
6.5
1.3
5.2
:
:
:

19.1
1.5
0.1

0.0

0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0

:
0.0
0.0

0.0

:

:
:
:
:
:
0.2
0.0
0.0
0.0
0.0

0.1
0.1
0.0
0.0
0.0
0.1
0.1
:

0.0

0.0
0.0

0.0

0.0

0.0

0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
:
:
:

0.1
0.0
0.0

24.1
2.9
-3.8

23.9
2.9
1.6

24.5
2.9
4.4

24.2
2.8
4.7

24.3
2.9
4.9

25.2
3.0
3.1

28.1
3.1
-2.8

27.6
3.0
-2.6

26.8
3.0
-1.8

26.6
3.0
-2.8

26.5
3.0
-0.5

26.3
3.0
2.3

26.2
3.0
-1.4

 Government finance statistics – summary tables 1/2016

32

Denmark

Consolidated general government (S.13)

Table A - Summary table

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

annual growth rates**

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
15a
16
17
18
19

5.3
4.6
0.1
7.2
20.2
12.4
3.1
13.7
-35.5
3.3
7.2
3.1
-3.6
-5.3
3.1
3.0
5.1
10.1
8.5
8.2

2.2
1.3
4.2
-0.3
-6.6
-0.6
9.3
12.9
67.7
3.7
7.8
4.9
-6.3
2.1
4.2
3.9
7.7
-25.4
-3.5
12.0

1.3
2.9
4.3
2.1
-6.2
-22.1
1.5
-4.8
-31.4
3.6
4.6
4.7
-5.8
10.5
4.1
3.6
-3.0
-14.6
8.6
-6.3

2.5
2.3
1.1
3.0
6.9
-0.1
1.8
7.5
-2.4
2.7
0.9
3.5
-9.1
-1.9
6.1
6.1
3.1
-4.9
-2.0
-2.2

7.9
6.6
5.8
7.0
18.6
0.4
5.6
28.5
-487.0
3.6
6.6
3.5
-5.0
1.4
3.1
2.9
2.5
9.8
10.2
12.8

7.5
9.0
7.3
10.0
-4.4
-0.5
7.2
-2.5
-157.1
1.8
6.7
2.5
-13.7
0.2
1.7
1.2
5.8
-11.0
-3.9
1.6

Government deficit

20=1-10

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

-1.1
-3.3
6.7
-5.1
6.3
-23.4
-3.6
18.6
-5.2
4.1
-1.2

-3.4
8.3
2.9
15.9
3.3
-59.1
-3.9
10.0
-3.4
-21.8
10.1

1.1
7.7
-14.3
2.3
2.3
2.7
0.7
10.8
0.6
8.6
-5.3

-1.1
-15.2
-20.2
-1.2
1.7
11.3
-0.5
1.7
-4.1
5.9
18.9

1.5
44.5
-1.8
7.3
-4.3
-8.8
-2.9
3.0
-1.8
10.8
-20.3

Other economic flows in government assets and liabilities

3.5
2.7
5.5
1.0
11.1
-0.1
4.0
16.7
31.5
3.1
5.4
4.3
-7.6
0.7
0.5
-0.3
6.5
13.8
13.3
14.2

12.1
79.7
-14.4
9.1
1.8
-4.0
-2.1
6.3
-14.3
5.9
60.5

:
5.0
-2.7

3.0
3.3
4.2
2.6
10.2
-0.5
1.1
2.5
9.3
2.9
2.6
3.1
-6.5
10.2
1.2
0.5
4.2
-15.5
15.5
7.0

1.5
16.2
2.1
-3.8
4.6
-32.3
-11.3
1.6
-16.4
9.3
-13.0

:
1.4
-0.4

-1.1
-2.3
-17.3
15.0
3.3
-19.7
-10.8
6.2
-14.6
9.7
-9.2

:
-0.5
1.6

7.1

1.7
-0.1
-2.3
1.0
22.0
-1.2
6.7
20.4
-23.0
5.3
10.6
5.3
-8.2
-3.2
2.7
2.4
0.9
238.6
5.8
2.2

-4.1
-3.8
-5.1
-2.9
-22.7
-2.0
4.6
-14.4
76.9
7.2
7.8
7.3
27.8
16.3
7.7
8.3
7.6
-52.1
0.6
-0.2

5.6
5.2
4.2
5.8
-0.9
4.6
6.6
7.2
-69.8
5.4
2.7
3.9
4.2
-0.5
8.9
9.5
-0.8
60.6
8.2
10.5

2.8
2.1
2.6
1.6
31.4
1.6
0.7
9.2
-429.8
1.5
-0.3
-1.0
5.8
6.2
1.7
1.9
-0.6
74.2
4.3
3.0

2.8
4.3
2.8
5.3
-15.7
-7.1
2.5
-4.9
-188.1
5.4
4.6
1.4
-5.8
5.3
2.7
3.0
10.6
100.3
18.0
17.0

27.7
88.8
8.9
33.6
0.6
15.7
21.8
6.6
35.3
5.8
1.2

:
0.7
3.8

6.3
-25.0
279.0
28.5
0.8
32.3
13.6
2.3
19.4
3.4
2.6

:
2.2
-1.3

4.2
27.7
3.6
3.2
0.8
-25.5
8.3
1.0
10.7
3.2
2.7

:
1.9
6.4

-5.6
-22.3
-14.5
6.9
1.7
3.8
0.5
1.2
-0.1
2.7
1.2

:
-0.4
3.0

2.3
3.9
1.9
5.1
-2.5
-9.5
0.8
-5.4
251.2
-2.0
0.1
0.7
-6.5
0.2
2.0
2.4
0.9
-84.0
-2.2
-1.7

-1.3
-0.6
-10.8
7.6
0.8
-14.3
0.6
-0.6
-1.4
6.6
5.8

:
0.7
-5.4

5.7
8.0
1.4
11.7
-1.5
-1.8
0.5
-17.9
6.6
1.0
0.9
1.4
-9.0
-1.5
1.7
1.7
-8.3
33.4
8.7
7.7

4.9
23.7
-34.4
2.6
0.6
25.2
2.0
3.5
2.0
1.2
2.7

:
0.4
4.6

-4.6
-4.6
2.7
-8.4
33.4
-2.1
3.4
-16.7
-3.2
1.7
1.8
1.6
8.2
-1.5
1.5
1.4
5.4
21.6
-3.6
-0.6

-11.0
-18.9
-1.0
3.7
1.8
-62.2
-6.6
2.7
-9.8
1.5
0.9

:
1.0
-1.4

:
3.5
-0.1

-4.4

:
10.9
3.6

-6.4

:
3.9
1.9

:
4.6
-1.3

:
4.7
0.7

-1.5

-11.6

-7.4

:

:

:

:

:

:

:

:

:

:

-31.6

-62.6

-21.9

24.7

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
:
4.2
:
:
2.4
-3.3
3.8
-5.1
9.3
32.6
-7.9
-3.7
18.6
-5.0
1.4
-1.2

:
:
4.0
:
:
7.4
8.3
3.8
16.4
8.6
72.3
-1.9
-0.4
10.0
1.0
-21.2
10.9

:
:
1.9
:
:
5.0
7.1
-23.1
1.9
4.7
-61.2
32.9
2.6
10.8
1.7
19.8
-5.4

:
:
1.8
:
:
3.5
-16.1
-20.3
-1.2
9.8
21.9
15.8
-1.8
1.7
-4.6
-2.9
18.9

Table B - Government debt and link with the deficit

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Table C - Memorandum items

75
76
77=20+18-76
78
79

(**) or contributions for items 22 to 38

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:
:
0.7

4.7
5.2

6.9
:

2.3

-4.2
-2.0

:

:

:

:
-4.2
10.0
-1.8
27.9
-3.9
-21.0
11.5
-22.4
:
:
7.6

5.3
4.0

3.4
:

0.0

4.0
4.0

:

:

:

:
4.0
10.8
1.0
29.2
-1.6
27.6
27.4
27.6
:
:
-9.4

5.1
3.2

2.8
:

-0.3

-4.2
-4.5

:

:

:

:
-4.2
1.7
-3.4
5.3
-4.5
-9.8
-29.6
-8.6
:
:
-17.2

2.6
1.1

1.9
:

:
:
3.5
:
:
6.2
44.5
0.1
7.3
2.9
12.5
-4.7
-2.2
3.0
-0.9
11.1
-20.3

4.7

0.3
5.0

:

:

:

:
0.3
3.0
-1.4
2.0
-1.8
11.0
23.6
10.4
:
:
26.8

4.4
5.5

4.8
:

:
:
5.3
:
:
-1.6
-2.3
-15.3
15.9
4.4
6.0
-27.5
-9.2
6.2
-13.9
9.8
0.9

:
:
5.7
:
:
17.1
80.9
-15.4
10.8
6.3
6.8
13.8
-4.8
6.3
-17.8
4.9
60.5

:
:
4.9
:
:
2.9
16.3
0.5
-4.6
8.9
380.4
-37.0
-11.7
1.6
-18.4
13.3
-11.7

11.8

-10.8
1.0

14.1

-10.6
3.6

16.4

-10.4
6.0

:

:

:

:
-10.8
6.2
-14.5
-12.0
-14.9
9.7
14.4
9.5
:
:
-6.0

3.5
3.9

5.4
:

:

:

:

:
-10.6
6.3
-15.0
-29.0
-13.0
8.3
82.2
4.3
:
:
53.0

4.8
2.9

6.1
:

:

:

:

:
-10.4
1.6
-16.5
-54.2
-12.1
10.5
-23.1
13.7
:
:
19.7

3.9
7.1

3.4
:

:
:
1.9
:
:
28.4
88.8
10.0
36.0
1.9
8.6
11.9
25.6
6.7
41.8
6.0
1.3

12.0

26.2
38.2

:

:

:

:
26.2
6.7
34.3
188.5
24.9
5.9
20.7
5.0
:
:
73.7

6.8
4.8

3.4
:

:
:
0.3
:
:
8.5
-24.9
280.6
28.8
4.8
2.5
39.6
12.3
2.3
17.2
4.1
2.6

-8.0

15.3
7.3

:

:

:

:
15.3
2.3
19.1
-90.6
34.5
3.6
41.8
0.7
:
:
0.6

6.4
-1.6

-4.6
:

4.5
-6.0
17.7
-0.6
1.2
44.6
10.8
1.9
12.4
7.0
8.8

:
3.6
3.2

6.9

:

:
:
3.1
:
:
8.1
-6.0
18.8
-0.8
6.9
10.6
60.2
14.1
1.9
17.1
7.4
8.8

-7.1

11.5
4.4

:

:

:

:
11.5
1.9
12.8
469.2
8.3
6.9
-10.0
8.7
:
:
2.2

3.0
3.7

4.9
:

-70.8

182.3

-55.1

60.9

-28.7

:

:

:

:

:

:
:
2.6
:
:
6.1
27.7
4.9
3.3
1.7
8.1
-13.9
14.7
1.0
19.8
3.6
2.7

-4.9

10.3
5.4

:

:

:

:
10.3
1.0
12.2
55.6
10.0
3.2
49.0
-0.8
:
:
18.8

-1.0
1.1

1.9
:

:
:
1.7
:
:
-6.0
-22.3
-14.3
6.4
0.8
19.8
3.3
3.5
1.2
4.0
3.0
1.2

-7.8

0.0
-7.8

-7.1

-0.2

-0.5

0.0
0.0
1.2
-0.6
2.0
-0.8
2.7
5.9
2.3
:
:
-18.1

2.2
1.3

2.7
:

:
:
0.8
:
:
-0.6
-0.6
-11.5
7.4
0.1
-4.3
-4.0
-4.8
-0.6
-8.7
6.3
5.8

-2.4

-0.1
-2.5

-1.6

-1.0

0.1

0.0
-0.1
-0.6
-1.6
-27.0
0.3
6.7
54.9
0.2
98.9
:
-4.4

0.4
1.8

1.1
:

:
:
:
:
:
5.3
23.7
-34.8
2.4
2.2
-8.6
23.4
6.6
3.6
8.7
0.9
2.7

3.4

2.3
5.7

5.9

-0.5

0.1

0.2
2.3
3.6
2.6
-3.7
2.9
1.2
4.0
0.6
-0.2
:
4.2

1.5
2.4

2.1
:

:
:
:
:
:
-10.0
-16.1
-0.6
5.4
0.6
14.3
-58.1
-8.0
2.7
-11.4
1.5
-0.8

-4.7

-8.3
-13.0

-13.6

-0.2

0.5

0.3
-8.3
2.7
-10.8
-11.1
-10.8
1.4
7.3
0.1
0.3
:
-11.6

1.6
1.5

2.2
:

 Government finance statistics – summary tables 1/2016

33

Germany

Consolidated general government (S.13)

Table A - Summary table

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
15a
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl . own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

Government deficit

1995

2000

2005

2006

2007

2008

2009

2010

in million national currency

858 925
420 145
196 363
221 972
1 810
343 470
51 616
36 006
7 688
1 037 926
70 773
164 633
65 300
37 819
464 117
326 243
37 539
149 865
47 880
49 409

965 277
493 080
227 306
262 784
2 990
382 332
52 164
32 705
4 996
947 098
76 549
173 963
66 390
34 145
523 695
368 888
42 371
33 698
-3 713
48 728

984 380
483 087
236 735
242 252
4 100
399 730
62 577
33 568
5 418
1 062 999
88 702
182 233
63 118
25 084
581 739
412 288
41 789
37 785
42 549
43 419

1 028 495
520 063
245 887
270 416
3 760
404 212
65 034
33 825
5 361
1 069 695
92 340
183 180
64 684
25 349
582 585
408 928
41 651
33 670
46 236
47 779

1 080 805
567 228
269 402
293 626
4 200
404 271
69 010
34 625
5 671
1 076 099
96 030
184 175
66 994
24 552
582 028
401 921
43 003
32 665
46 652
48 632

1 111 692
585 911
273 500
307 641
4 770
412 449
72 391
36 270
4 671
1 116 223
103 336
189 079
68 469
24 268
592 394
404 984
46 902
40 503
51 272
52 759

1 090 918
554 747
275 529
274 678
4 540
415 615
77 172
38 288
5 096
1 170 508
111 733
197 812
64 962
32 313
624 836
426 400
45 938
36 000
56 914
57 948

1 110 315
556 189
277 619
274 165
4 405
426 180
84 192
38 558
5 196
1 219 219
118 049
203 528
63 850
29 666
634 483
430 119
51 712
64 296
53 635
59 467

20=1-10

Net lending ( + ) / net borrowing (-)

-179 001

18 179

-78 619

-41 200

4 706

-4 531

-79 590

-108 904

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus  financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other changes in assets 
/ liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in assets / 
liabilities

Government balance sheet 

:

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

:
:
:

:

:

0

0

0

0

18 179
29 497
45 129
3 426
3 871
-5 617
-17 312
11 318
61
28 912
-19 726
2 071

:
-30 450
-1 799

-28 651

-78 619
-8 794
5 425
-447
-10 949
5 571
-8 394
69 825
431
69 856
859
-1 321

:
14 492
8 669

5 823

-41 200
7 263
31 961
-570
-4 342
-4 391
-15 395
48 463
499
52 748
-5 619
835

:
6 434
-28 823

4 706
16 638
10 680
1 205
2 193
-1 613
4 173
11 932
511
30 570
-21 089
1 940

:
37 046
-31 664

0

-4 531
65 008
6 861
40 200
8 611
12 831
-3 495
69 539
3 592
40 757
21 059
4 131

:
-3 459
58 724

0

0

-79 590
31 387
-3 870
2 504
2 698
33 489
-3 434
110 977
576
117 378
664
-7 641

:
13 632
3 849

9 783

-108 904
175 512
35 999
103 201
53 095
8 612
-25 395
284 416
1 067
93 738
193 598
-3 987

:
61 675
42 632

19 043

35 257

68 710

-62 183

:

:

:

:

:

:

:

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

:
:
1 031 989
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:

:
:
1 037 661
:
:
570 060
211 502
8 697
86 881
153 965
14 005
109 015
1 257 521
8 982
775 264
473 232
43
-687 461
:

:
:
1 055 796
:
:
500 238
153 610
10 002
67 554
152 872
20 225
116 200
1 610 110
5 924
1 127 051
472 759
4 376
-1 109 872
:

:
:
1 079 416
:
:
513 935
185 541
5 707
63 088
158 289
16 015
101 310
1 629 750
6 423
1 151 726
467 114
4 487
-1 115 815
:

:
:
1 134 362
:
:
567 619
197 366
6 877
65 238
192 668
14 248
105 470
1 610 018
6 934
1 153 257
445 248
4 579
-1 042 399
:

:
:
1 173 250
:
:
629 168
198 958
46 430
74 450
209 936
13 469
99 394
1 738 281
10 526
1 256 202
466 877
4 676
-1 109 113
:

:
:
1 191 115
:
:
674 187
196 754
47 676
77 326
247 650
11 382
104 781
1 853 107
11 101
1 369 382
467 827
4 797
-1 178 920
:

:
:
1 204 523
:
:
911 374
232 782
151 259
130 332
310 725
10 684
86 276
2 180 155
12 168
1 482 861
681 585
3 541
-1 268 781
:

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-179 001

18 179

-78 619

-41 200

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

61=(-)33

Net acquisition of financial assets

Incurrence in liabilities not in government debt

62

Valuation effects and other changes in volume in government debt

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

:
:

:

:

:

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

:
:

:

:

:

:
1 243 594
8 982
761 381
11 219
750 162
473 231
17 698
455 533
:
:
234 204

70 642
-7 977

48 034
6 834

4 706

9 438
14 144

-4 531

66 274
61 743

-79 590

-108 904

118 750
39 160

307 959
199 055

:

:

:

:
1 539 491
5 925
1 060 808
36 969
1 023 838
472 759
46 581
426 179
:
:
183 837

:

:

:

:
1 587 526
6 422
1 113 989
37 900
1 076 089
467 114
52 470
414 643
:
:
207 263

:

:

:

:
1 596 964
6 934
1 144 780
39 410
1 105 371
445 249
55 165
390 084
:
:
218 491

:

:

:

:
1 663 237
10 525
1 185 836
44 734
1 141 102
466 876
74 683
392 193
:
:
258 857

:

:

:

:
1 781 987
11 100
1 303 061
106 510
1 196 550
467 826
63 005
404 822
784
0
255 812

:

:

:

:
2 089 946
12 169
1 396 193
86 708
1 309 485
681 584
232 210
449 374
6 049
0
394 725

363 563
44 018
-175 139
1 898 880
4 956

395 027
45 520
-31 054
2 116 480
4 687

422 996
48 271
-84 341
2 300 860
4 541

430 398
49 434
-44 398
2 393 250
4 558

439 740
51 885
-527
2 513 230
4 568

457 566
53 804
-7 063
2 561 740
4 578

481 207
55 246
-77 922
2 460 280
4 631

493 336
56 610
-111 879
2 580 060
4 656

 Government finance statistics – summary tables 1/2016

34

Germany

Consolidated general government (S.13)

in million national currency

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

Table A - Summary table

2011

2012

2013

2014

2015

2015

2015

2015

2015

2015

Government revenue and expenditure
1 182 702
598 771
295 130
299 396
4 245
442 255
91 304
44 188
6 184
1 208 565
124 076
208 645
67 500
27 422
633 852
424 068
51 591
35 615
59 864
61 514

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
15a
16
17
18
19

Government deficit

1 222 079
623 906
300 630
318 971
4 305
454 204
94 734
42 466
6 769
1 224 819
131 463
212 889
63 085
24 101
644 369
429 148
55 049
33 113
60 750
62 042

1 252 410
642 017
304 722
332 663
4 632
464 928
99 553
40 156
5 756
1 256 235
134 996
218 647
56 010
24 375
665 682
438 567
63 056
31 247
62 222
63 437

1 299 553
665 063
313 990
345 621
5 452
481 948
101 511
44 321
6 710
1 291 201
138 557
224 620
51 477
25 485
691 081
451 010
61 664
36 411
61 906
63 396

1 349 905
697 150
326 514
364 346
6 290
501 154
103 549
42 484
5 568
1 328 701
143 715
230 710
48 549
26 815
721 635
469 322
63 024
30 343
63 910
65 647

-256 267

-237 477
-18 790
-256 267

-49

-237 428
-18 790

393 954
347 790
195 106
152 684
0
6 868
22 890
15 791
615
383 951
31 846
29 268
28 782
7 704
60 806
60 509
184 036
22 162
19 347
19 695

391 692
256 897
113 573
137 034
6 290
22 612
37 112
65 046
10 025
389 426
45 987
121 628
15 796
11 763
57 024
52 397
92 746
21 746
22 736
22 748

241 398
92 463
17 835
74 628
0
3 390
40 668
91 178
13 699
237 284
56 587
58 476
3 826
6 631
63 871
32 579
21 616
5 211
21 066
22 443

579 128
0
0
0
0
468 284
2 879
107 946
19
574 307
9 295
21 338
194
717
539 934
323 837
2 054
14
761
761

20=1-10

-25 863

-2 740

-3 825

8 352

21 204

10 003

2 266

4 114

4 821

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

0

0

0

0

0

-25 863
-738
27 474
-12 374
-8 405
-8 003
570
25 125
-1 735
66 080
-39 165
-55

-2 740
74 745
13 724
-9 781
51 232
14 462
5 108
77 485
-689
89 836
-14 625
2 963

-3 825
-15 347
-19 199
-7 270
-1 470
10 709
1 883
-11 522
847
8 229
-22 388
1 790

:
5 425
61 653

:
27 781
43 043

:
8 566
-69 040

8 352
14 024
19 205
-10 560
-7 162
5 559
6 982
5 672
1 559
17 733
-21 967
8 347

:
34 905
86 205

21 204
2 929
2 132
3 427
-2 432
658
-856
-18 275
2 153
-7 907
-19 393
6 872

:
4 728
-20 425

-4 113
0
-392
-3 065
0
-656
-4 113
0
-392
-3 065
-656

639
643

-56 228

-15 262

77 606

-51 300

25 153

0

10 003
-7 925
-3 559
-1 175
4 668
-2 447
-5 412
-17 928
2 153
-17 701
-8 460
6 080

:
1 247
-16 790

18 037

0

2 266
4 433
-2 199
4 027
-4 036
821
5 820
2 167
:
9 480
-7 513
200

:
1 136
-3 106

4 242

0

4 114
5 740
4 083
-259
-31
1 958
-11
1 626
:
706
-336
1 256

:
1 292
-1 180

2 472

:

:

:

:

:

:

:

:

Other economic flows in government assets and liabilities

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
:
1 295 311
:
:
1 011 806
259 737
125 423
171 918
362 184
14 255
92 544
2 306 899
10 593
1 682 105
610 703
3 498
-1 295 093
:
Table B - Government debt and link with the deficit

:
:
1 273 659
:
:
1 018 587
276 723
134 392
173 383
342 161
11 937
91 928
2 387 461
9 744
1 739 040
635 165
3 512
-1 368 874
:

:
:
1 238 115
:
:
916 061
260 664
137 232
121 949
308 324
10 382
87 892
2 266 933
10 430
1 608 831
644 146
3 526
-1 350 872
:

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

-25 863

26 886
1 023

:

:

:

:
2 116 832
10 430
1 462 255
116 289
1 345 966
644 147
194 442
449 705
19 994
0
408 278

-2 740

76 426
73 686

75 738

-2 963

2 905

-1 994
2 193 258
9 743
1 548 350
106 945
1 441 405
635 165
148 597
486 569
56 091
0
423 052

-3 825

-15 429
-19 254

-17 977

-1 794

-929

1 447
2 177 830
10 593
1 556 533
85 836
1 470 697
610 703
122 579
488 124
67 024
0
399 415

Table C - Memorandum items

:
:
:
:
:
1 060 735
301 424
130 997
164 795
369 759
16 175
93 760
2 398 776
12 151
1 791 657
591 487
3 481
-1 338 041
:

8 352

-94
8 258

15 210

-8 343

8 340

-6 950
2 177 735
12 150
1 574 098
72 603
1 501 495
591 487
116 722
474 765
69 804
0
448 596

:
:
:
:
:
1 068 392
304 700
134 743
162 384
380 560
20 140
86 005
2 360 076
14 304
1 769 843
572 466
3 463
-1 291 684
:

21 204

-24 792
-3 588

2 794

-6 870

-1 694

2 182
2 152 943
14 304
1 566 173
66 658
1 499 515
572 466
108 417
464 048
66 764
1 230
459 583

:

-21 963
-1
-4 653
-17 309
0

0
-21 961
0
-4 652
-17 309
0

-3 452
-3 452

-4 112

656

24

0
-21 408
0
-4 099
-17
-4 082
-17 310
-5 199
-12 110

:
:
:
:
:
496 763
90 259
95 344
130 655
144 385
:
36 120
1 530 190
14 304
1 343 277
169 146
3 463
-1 033 427
:

10 003

-23 955
-13 952

-5 070

-6 080

-2 686

-117
1 372 006
14 304
1 188 556
49 489
1 139 067
169 146
45 155
123 990
:
:
:

:
:
:
:
:
278 141
64 935
32 629
36 252
118 236
:
26 089
695 705
:
428 950
266 755
0
-417 564
:

2 266

2 271
4 537

1 078

-200

963

2 696
646 473
0
379 718
17 186
362 532
266 755
16 571
250 185
:
:
:

:
:
:
:
:
189 399
52 963
2 432
12 648
109 012
:
12 344
154 731
:
2 268
152 463
0
34 668
:

4 114

362
4 476

6 096

-1 255

:

-385
154 461
0
1 997
0
1 997
152 463
51 445
101 018
:
:
:

0

4 821
4 794
3 807
1 226
32
326
-597
-27
:
:
-19
-8

:
414
8

406

:

:
:
:
:
:
126 052
96 544
8 991
138
8 927
:
11 452
1 411
:
:
1 411
0
124 641
:

4 821

-19
4 802

4 800

10

5

-13
1 411
0
0
0
0
1 411
446
965
:
:
:

75
76
77=20+18-76
78
79

505 691
58 791
-24 790
2 703 120
4 557

522 710
61 141
-3 131
2 754 860
4 518

541 938
63 416
-5 019
2 820 820
4 523

564 046
65 412
4 846
2 915 650
:

586 690
67 212
17 902
3 025 900
:

58 788
18 092
11 258

152 608
19 131
5 871

130 293
28 849
-3 669

245 001
1 140
4 442

 Government finance statistics – summary tables 1/2016

35

Germany

Consolidated general government (S.13)

Table A - Summary table

Government revenue and expenditure
Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl. own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

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
15a
16
17
18
19

Government deficit

in % of GDP

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

1995 2000

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015 2015

2015

2015

2015

2015

45.2
22.1
10.3
11.7
0.1
18.1
2.7
1.9
0.4
54.7
3.7
8.7
3.4
2.0
24.4
17.2
2.0
7.9
2.5
2.6

45.6
23.3
10.7
12.4
0.1
18.1
2.5
1.5
0.2
44.7
3.6
8.2
3.1
1.6
24.7
17.4
2.0
1.6
-0.2
2.3

42.8
21.0
10.3
10.5
0.2
17.4
2.7
1.5
0.2
46.2
3.9
7.9
2.7
1.1
25.3
17.9
1.8
1.6
1.8
1.9

43.0
21.7
10.3
11.3
0.2
16.9
2.7
1.4
0.2
44.7
3.9
7.7
2.7
1.1
24.3
17.1
1.7
1.4
1.9
2.0

43.0
22.6
10.7
11.7
0.2
16.1
2.7
1.4
0.2
42.8
3.8
7.3
2.7
1.0
23.2
16.0
1.7
1.3
1.9
1.9

43.4
22.9
10.7
12.0
0.2
16.1
2.8
1.4
0.2
43.6
4.0
7.4
2.7
0.9
23.1
15.8
1.8
1.6
2.0
2.1

44.3
22.5
11.2
11.2
0.2
16.9
3.1
1.6
0.2
47.6
4.5
8.0
2.6
1.3
25.4
17.3
1.9
1.5
2.3
2.4

43.0
21.6
10.8
10.6
0.2
16.5
3.3
1.5
0.2
47.3
4.6
7.9
2.5
1.1
24.6
16.7
2.0
2.5
2.1
2.3

43.8
22.2
10.9
11.1
0.2
16.4
3.4
1.6
0.2
44.7
4.6
7.7
2.5
1.0
23.4
15.7
1.9
1.3
2.2
2.3

44.4
22.6
10.9
11.6
0.2
16.5
3.4
1.5
0.2
44.5
4.8
7.7
2.3
0.9
23.4
15.6
2.0
1.2
2.2
2.3

44.4
22.8
10.8
11.8
0.2
16.5
3.5
1.4
0.2
44.5
4.8
7.8
2.0
0.9
23.6
15.5
2.2
1.1
2.2
2.2

44.6
22.8
10.8
11.9
0.2
16.5
3.5
1.5
0.2
44.3
4.8
7.7
1.8
0.9
23.7
15.5
2.1
1.2
2.1
2.2

44.6
23.0
10.8
12.0
0.2
16.6
3.4
1.4
0.2
43.9
4.7
7.6
1.6
0.9
23.8
15.5
2.1
1.0
2.1
2.2

-8.5

-7.8
-0.6
-8.5

0.0

-7.8
-0.6

13.0
11.5
6.4
5.0
0.0
0.2
0.8
0.5
0.0
12.7
1.1
1.0
1.0
0.3
2.0
2.0
6.1
0.7
0.6
0.7

12.9
8.5
3.8
4.5
0.2
0.7
1.2
2.1
0.3
12.9
1.5
4.0
0.5
0.4
1.9
1.7
3.1
0.7
0.8
0.8

8.0
3.1
0.6
2.5
0.0
0.1
1.3
3.0
0.5
7.8
1.9
1.9
0.1
0.2
2.1
1.1
0.7
0.2
0.7
0.7

19.1
0.0
0.0
0.0
0.0
15.5
0.1
3.6
0.0
19.0
0.3
0.7
0.0
0.0
17.8
10.7
0.1
0.0
0.0
0.0

20=1-10

Net lending ( + ) / net borrowing (-)

-9.4

0.9

-3.4

-1.7

0.2

-0.2

-3.2

-4.2

-1.0

-0.1

-0.1

0.3

0.7

0.3

0.1

0.1

0.2

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus financial accounts)

Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

:

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

0.0

0.9
1.4
2.1
0.2
0.2
-0.3
-0.8
0.5
0.0
1.4
-0.9
0.1

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

:
:
:

:
-1.4
-0.1

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other 
changes in assets / liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in 
assets / liabilities

:

:

-1.4

:

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

:
:
54.3
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:
:
49.0
:
:
26.9
10.0
0.4
4.1
7.3

5.2
59.4
0.4
36.6
22.4
0.0
-32.5
:

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-9.4

0.9

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

Net acquisition of financial assets

61=(-)33

Incurrence in liabilities not in government debt

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Valuation effects and other changes in volume in 
government debt

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

:
:

:

:

:

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

:
:

:

:

:

:
58.8
0.4
36.0
0.5
35.4
22.4
0.8
21.5
:
:
11.1

0.0

-3.4
-0.4
0.2
0.0
-0.5
0.2
-0.4
3.0
0.0
3.0
0.0
-0.1

:
0.6
0.4

0.3

:

0.0

-1.7
0.3
1.3
0.0
-0.2
-0.2
-0.6
2.0
0.0
2.2
-0.2
0.0

:
0.3
-1.2

1.5

0.0

0.2
0.7
0.4
0.0
0.1
-0.1
0.2
0.5
0.0
1.2
-0.8
0.1

:
1.5
-1.3

2.7

0.0

-0.2
2.5
0.3
1.6
0.3
0.5
-0.1
2.7
0.1
1.6
0.8
0.2

:
-0.1
2.3

-2.4

:

:

:

:
:
45.8
:
:
24.6
7.8
1.8
2.9
8.2

3.9
67.9
0.4
49.0
18.2
0.2
-43.3
:

:
:
45.9
:
:
21.7
6.7
0.4
2.9
6.6

5.1
70.0
0.3
49.0
20.5
0.2
-48.2
:

:
:
45.1
:
:
21.5
7.8
0.2
2.6
6.6

4.2
68.1
0.3
48.1
19.5
0.2
-46.6
:

-3.4

3.1
-0.3

-1.7

2.0
0.3

:

:

:

:
66.9
0.3
46.1
1.6
44.5
20.5
2.0
18.5
:
:
8.0

:

:

:

:
66.3
0.3
46.5
1.6
45.0
19.5
2.2
17.3
:
:
8.7

:
:
45.1
:
:
22.6
7.9
0.3
2.6
7.7

4.2
64.1
0.3
45.9
17.7
0.2
-41.5
:

0.2

0.4
0.6

:

:

:

:
63.5
0.3
45.6
1.6
44.0
17.7
2.2
15.5
:
:
8.7

0.0

-3.2
1.3
-0.2
0.1
0.1
1.4
-0.1
4.5
0.0
4.8
0.0
-0.3

:
0.6
0.2

0.4

:

:
:
48.4
:
:
27.4
8.0
1.9
3.1
10.1

4.3
75.3
0.5
55.7
19.0
0.2
-47.9
:

0.0

-4.2
6.8
1.4
4.0
2.1
0.3
-1.0
11.0
0.0
3.6
7.5
-0.2

:
2.4
1.7

0.7

:

:
:
46.7
:
:
35.3
9.0
5.9
5.1
12.0

3.3
84.5
0.5
57.5
26.4
0.1
-49.2
:

0.0

-1.0
0.0
1.0
-0.5
-0.3
-0.3
0.0
0.9
-0.1
2.4
-1.4
0.0

:
0.2
2.3

0.0

-0.1
2.7
0.5
-0.4
1.9
0.5
0.2
2.8
0.0
3.3
-0.5
0.1

:
1.0
1.6

0.0

-0.1
-0.5
-0.7
-0.3
-0.1
0.4
0.1
-0.4
0.0
0.3
-0.8
0.1

:
0.3
-2.4

0.0

0.3
0.5
0.7
-0.4
-0.2
0.2
0.2
0.2
0.1
0.6
-0.8
0.3

:
1.2
3.0

-2.1

-0.6

2.8

-1.8

0.0

0.7
0.1
0.1
0.1
-0.1
0.0
0.0
-0.6
0.1
-0.3
-0.6
0.2

:
0.2
-0.7

0.8

-0.1
0.0
0.0
-0.1
0.0
0.0
-0.1
0.0
0.0
-0.1
0.0

0.0
0.0

0.0

0.3
-0.3
-0.1
0.0
0.2
-0.1
-0.2
-0.6
0.1
-0.6
-0.3
0.2

:
0.0
-0.6

0.6

0.0

0.1
0.1
-0.1
0.1
-0.1
0.0
0.2
0.1
:
0.3
-0.2
0.0

:
0.0
-0.1

0.1

:

:

:

:

:

:

:

:
:
45.8
:
:
33.9
9.6
5.1
4.5
11.4

3.3
83.9
0.4
59.5
23.8
0.1
-50.0
:

:
:
46.2
:
:
37.0
10.0
4.9
6.3
12.4

3.3
86.7
0.4
63.1
23.1
0.1
-49.7
:

:
:
45.9
:
:
35.9
9.2
4.4
6.1
12.8

3.3
81.8
0.4
59.6
21.6
0.1
-45.9
:

-0.1

-0.5
-0.7

-0.6

-0.1

0.0

0.1
77.2
0.4
55.2
3.0
52.1
21.6
4.3
17.3
2.4
0.0
14.2

:
:
:
:
:
36.4
10.3
4.5
5.7
12.7

3.2
82.3
0.4
61.4
20.3
0.1
-45.9
:

0.3

0.0
0.3

0.5

-0.3

0.3

-0.2
74.7
0.4
54.0
2.5
51.5
20.3
4.0
16.3
2.4
0.0
15.4

:
:
:
:
:
35.3
10.1
4.5
5.4
12.6

2.8
78.0
0.5
58.5
18.9
0.1
-42.7
:

0.7

-0.8
-0.1

0.1

-0.2

-0.1

0.1
71.2
0.5
51.8
2.2
49.6
18.9
3.6
15.3
2.2
0.0
15.2

:

-0.7
0.0
-0.2
-0.6
0.0

0.0
-0.7
0.0
-0.2
-0.6
0.0

-0.1
-0.1

-0.1

0.0

0.0

0.0
-0.7
0.0
-0.1
0.0
-0.1
-0.6
-0.2
-0.4

:
:
:
:
:
16.4
3.0
3.2
4.3
4.8

1.2
50.6
0.5
44.4
5.6
0.1
-34.2
:

0.3

-0.8
-0.5

-0.2

-0.2

-0.1

0.0
45.3
0.5
39.3
1.6
37.6
5.6
1.5
4.1
:
:
:

:
:
:
:
:
9.2
2.1
1.1
1.2
3.9

0.9
23.0
:
14.2
8.8
0.0
-13.8
:

0.1

0.1
0.1

0.0

0.0

0.0

0.1
21.4
0.0
12.5
0.6
12.0
8.8
0.5
8.3
:
:
:

-0.2

-3.2

-4.2

-1.0

-0.1

2.6
2.4

4.8
1.6

11.9
7.7

1.0
0.0

:

:

:

:
64.9
0.4
46.3
1.7
44.5
18.2
2.9
15.3
:
:
10.1

:

:

:

:
72.4
0.5
53.0
4.3
48.6
19.0
2.6
16.5
0.0
0.0
10.4

:

:

:

:
81.0
0.5
54.1
3.4
50.8
26.4
9.0
17.4
0.2
0.0
15.3

:

:

:

:
78.3
0.4
54.1
4.3
49.8
23.8
7.2
16.6
0.7
0.0
15.1

2.8
2.7

2.7

-0.1

0.1

-0.1
79.6
0.4
56.2
3.9
52.3
23.1
5.4
17.7
2.0
0.0
15.4

19.1
2.3
-9.2

18.7
2.2
-1.5

18.4
2.1
-3.7

18.0
2.1
-1.9

17.5
2.1
0.0

17.9
2.1
-0.3

19.6
2.2
-3.2

19.1
2.2
-4.3

18.7
2.2
-0.9

19.0
2.2
-0.1

19.2
2.2
-0.2

19.3
2.2
0.2

19.4
2.2
0.6

1.9
0.6
0.4

5.0
0.6
0.2

4.3
1.0
-0.1

0.0

0.1
0.2
0.1
0.0
0.0
0.1
0.0
0.1
:
0.0
0.0
0.0

:
0.0
0.0

0.1

:

:
:
:
:
:
6.3
1.8
0.1
0.4
3.6

0.4
5.1
:
0.1
5.0
0.0
1.1
:

0.1

0.0
0.1

0.2

0.0

:

0.0
5.1
0.0
0.1
0.0
0.1
5.0
1.7
3.3
:
:
:

0.0

0.2
0.2
0.1
0.0
0.0
0.0
0.0
0.0
:
:
0.0
0.0

:
0.0
0.0

0.0

:

:
:
:
:
:
4.2
3.2
0.3
0.0
0.3

0.4
0.0
:
:
0.0
0.0
4.1
:

0.2

0.0
0.2

0.2

0.0

0.0

0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
:
:
:

8.1
0.0
0.1

 Government finance statistics – summary tables 1/2016

36

Germany

Consolidated general government (S.13)

Table A - Summary table

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

annual growth rates**

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
15a
16
17
18
19

Government deficit

20=1-10

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

1.6
3.4
1.9
4.7
-2.3
0.1
0.8
-2.3
-12.9
-3.8
-0.8
0.3
5.7
-3.4
0.6
-0.4
10.2
9.8

-1.1
-4.6
1.3
-9.9
2.7
1.6
6.1
8.6
1.7
8.0
5.0
1.5
-1.3
-6.5
3.6
3.7
-5.6
12.3
-108.0 -1387.0
0.9

0.0

0.2
-0.8
0.7
-2.3
-1.3
1.4
1.1
-0.2
3.4
2.1
3.4
2.1
-0.6
-4.8
3.7
3.9
-4.5
0.5
-2.4
-1.6

5.2
27.1
45.3
4.7
-3.0
-13.8
0.9
0.7
3.9
-4.0

-4.7
-9.1
5.3
1.2
-6.1
-1.1
4.9
-42.1
8.2
-2.0
5177.5 6469.8 6467.4

-9.1
-19.5
-12.7
0.3
-5.1
-1.6
1.3
-19.8
2.9
-1.5

1.2
1.2
2.1
0.2
11.2
1.6
3.6
-7.3
5.2
1.7
0.5
1.0
-0.7
-7.2
2.7
2.8
6.8
2.2
-1.4
-2.8

-0.1
0.1
26.5
-2.9
2.5
-3.0
6.8
20.0
8.2
3.6
54.8

-0.2
-0.2
-0.8
0.1
27.3
0.1
0.7
-5.7
-4.5
-0.9
1.1
0.1
-2.2
-5.2
-0.2
0.5
-3.7
-5.2
-7.6
-6.1

-2.7
-3.4
8.1
-8.7
-5.7
5.9
5.0
9.8
7.3
0.6
-23.7

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
-5.3
-0.1

4.2

:

:
:
1.1
:
:
-0.2
27.1
15.1
4.5
-18.3
-6.8
-13.1
0.8
0.7
4.4
-4.7
7.5

:
0.1
0.3

0.4

:

:
-0.2
0.6

1.2

:
1.8
-0.7

-2.2

:

:

:
:
0.7
:
:
-8.9
-19.5
-14.6
0.5
-6.3
4.8
0.7
1.6
-19.8
3.9
-1.9

:
:
-0.1
:
:
-4.9
-9.3
14.6
1.4
-11.1
6.0
3.9
5.5
-42.1
9.9
-2.2
227.9 2799.3

:
:
0.1
:
:
1.7
-0.5
9.6
-2.8
9.5
-1.8
-1.3
6.1
20.0
7.4
3.5
1.9

Table B - Government debt and link with the deficit

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:
:
23.9

Table C - Memorandum items

75
76
77=20+18-76
78
79

(**) or contributions for items 22 to 38

1.1
1.7

2.5
-0.8

-5.5

0.9
-4.5

:

:

:

:
0.9
-19.9
2.9
103.4
1.4
-1.9
40.2
-3.5
:
:
-17.8

2.4
1.4

3.0
-1.3

-6.9

4.2
-2.7

:

:

:

:
4.2
-42.1
8.4
34.3
7.7
-2.2
21.3
-3.5
:
:
-7.2

2.8
1.2

1.4
-0.2

-7.1

6.8
-0.3

:

:

:

:
6.8
20.0
8.5
16.9
8.1
3.5
30.5
1.6
:
:
-0.1

1.2
0.8

0.5
-0.3

:
1.1
2.1

2.6

:

:
:
0.6
:
:
-1.5
-3.8
2.7
-8.7
-2.2
-8.2
7.6
7.1
9.8
10.3
0.5
2.4

-6.1

5.2
-0.9

:

:

:

:
5.2
9.8
7.5
-0.4
7.8
0.5
4.5
0.1
:
:
-3.9

-0.4
1.3

2.3
-1.2

1.8
2.5
0.8
4.4
-4.4
-0.2
7.2
8.4
2.7
1.1
5.1
0.0
-0.2
-6.3
0.9
0.4
6.3
2.6
0.1
-1.7

-1.8
3.7
-4.7
-13.9
4.1
-6.9
4.6
7.8
6.7
0.2
-31.0

:
2.9
0.6

-0.6

4.5
7.7
3.9
11.6
-8.3
1.1
3.9
0.8
-1.1
0.6
4.1
0.5
2.5
1.1
0.1
-0.8
-0.3
-10.9
8.7
10.0

1.5
20.8
-5.7
-6.4
-2.9
-13.2
3.0
8.4
4.7
-1.2
19.1

:
1.3
-1.8

-3.2

5.1
9.1
9.6
8.6
11.7
0.0
6.1
2.4
5.8
0.6
4.0
0.5
3.6
-3.1
-0.1
-1.7
3.2
-3.0
0.9
1.8

3.2
5.8
21.1
3.5
-1.0
4.1
0.7
8.0
2.7
-4.5
43.2

:
7.2
-1.9

-6.2

2.9
3.3
1.5
4.8
13.6
2.0
4.9
4.8
-17.6
3.7
7.6
2.7
2.2
-1.2
1.8
0.8
9.1
24.0
9.9
8.5

-1.9
-5.3
0.7
-10.7
-4.8
0.8
6.6
5.6
9.1
4.9
8.1
4.6
-5.1
33.2
5.5
5.3
-2.1
-11.1
11.0
9.8

1.8
0.3
0.8
-0.2
-3.0
2.5
9.1
0.7
2.0
4.2
5.7
2.9
-1.7
-8.2
1.5
0.9
12.6
78.6
-5.8
2.6

11.5
3.5
584.6
13.2
6.7
-3.3
4.3
51.8
3.5
4.7
90.2

:
-0.6
3.6

6.0

5.0
-1.9
5.4
3.6
16.0
-3.5
6.4
5.5
9.3
0.1
-163.4

26.0
18.3
216.5
68.7
3.5
-24.2
15.3
9.6
6.8
41.4
-83.1

:
2.2
0.2

:
9.1
2.3

-0.9

-1.6

:

:

:

:

:

:

:
:
0.5
:
:
1.2
3.9
4.4
-13.9
11.3
44.3
-4.1
5.1
7.8
7.4
0.1
2.6

-5.4

4.8
-0.5

:

:

:

:
4.8
7.9
7.1
3.7
7.2
0.1
13.5
-1.2
:
:
7.2

1.0
1.2

1.3
-0.1

:
:
2.2
:
:
2.7
20.8
-42.9
-6.6
3.5
-20.8
-12.8
1.2
8.4
2.2
-1.2
2.5

-2.7

3.1
0.4

:

:

:

:
3.1
8.4
5.0
2.5
5.1
-1.2
12.6
-2.7
:
:
12.7

1.7
2.4

4.0
0.4

:
:
5.1
:
:
10.4
6.4
20.5
3.4
21.7
-11.0
4.1
-1.2
8.0
0.1
-4.7
2.1

0.3

0.6
0.9

:

:

:

:
0.6
8.0
2.8
4.0
2.7
-4.7
5.1
-5.9
:
:
5.4

2.2
5.0

5.0
0.2

:
:
3.4
:
:
10.8
0.8
575.1
14.1
9.0
-5.5
-5.8
8.0
51.8
8.9
4.9
2.1

-0.3

4.1
3.9

:

:

:

:
4.1
51.8
3.6
13.5
3.2
4.9
35.4
0.5
:
:
18.5

4.1
3.7

1.9
0.2

:
:
1.5
:
:
7.2
-1.1
2.7
3.9
18.0
-15.5
5.4
6.6
5.5
9.0
0.2
2.6

-4.8

7.1
2.4

:

:

:

:
7.1
5.5
9.9
138.1
4.9
0.2
-15.6
3.2
:
:
-1.2

5.2
2.7

-4.0
1.2

:
:
1.1
:
:
35.2
18.3
217.3
68.5
25.5
-6.1
-17.7
17.6
9.6
8.3
45.7
-26.2

-6.1

17.3
11.2

:

:

:

:
17.3
9.6
7.1
-18.6
9.4
45.7
268.6
11.0
671.5
:
54.3

2.5
2.5

4.9
0.5

6.5
7.7
6.3
9.2
-3.6
3.8
8.4
14.6
19.0
-0.9
5.1
2.5
5.7
-7.6
-0.1
-1.4
-0.2
-44.6
11.6
3.4

-0.1
11.8
-8.2
-6.4
-2.6
0.7
1.2
-14.3
4.5
-5.7
-1.6

:
0.6
2.8

4.4

:

:
:
2.8
:
:
0.5
12.0
-9.3
-6.4
-0.8
-2.8
1.9
4.0
-14.3
8.5
-5.5
-0.4

-1.2

1.3
0.0

:

:

:

:
1.3
-14.3
4.7
34.1
2.8
-5.5
-16.3
0.1
230.5
:
3.4

2.5
3.9

4.8
-2.1

3.3
4.2
1.9
6.5
1.4
2.7
3.8
-3.9
9.5
1.3
6.0
2.0
-6.5
-12.1
1.7
1.2
6.7
-7.0
1.5
0.9

8.2
5.3
-7.1
42.0
4.7
5.8
3.4
-6.6
5.6
-2.3
84.0

:
3.0
1.9

1.1

:

:
:
2.9
:
:
11.2
6.2
-2.1
42.2
11.0
15.0
4.6
5.3
-6.6
8.1
-1.4
-0.4

-0.1

3.6
3.5

3.6

-0.1

0.1

-0.1
3.6
-6.6
5.9
-8.0
7.1
-1.4
-23.6
8.2
180.5
:
3.6

3.4
4.0

1.9
-0.9

2.5
2.9
1.4
4.3
7.6
2.4
5.1
-5.4
-15.0
2.6
2.7
2.7
-11.2
1.1
3.3
2.2
14.5
-5.6
2.4
2.2

-1.5
-6.9
-5.4
-0.8
3.1
2.0
-0.5
8.7
0.5
-3.5
51.0

:
0.8
-2.9

-5.7

:

:
:
1.7
:
:
-0.7
-6.1
-6.7
-0.8
5.9
19.4
0.7
-3.4
8.7
-3.3
-3.9
-0.4

-0.2

-0.7
-0.9

-0.8

-0.1

0.0

0.1
-0.7
8.7
0.5
-19.7
2.0
-3.9
-17.5
0.3
19.5
:
-5.6

3.7
3.7

2.4
0.1

3.8
3.6
3.0
3.9
17.7
3.7
2.0
10.4
16.6
2.8
2.6
2.7
-8.1
4.6
3.8
2.8
-2.2
16.5
-0.5
-0.1

3.9
4.8
4.0
5.4
15.4
4.0
2.0
-4.1
-17.0
2.9
3.7
2.7
-5.7
5.2
4.4
4.1
2.2
-16.7
3.2
3.6

1.4
7.4
-8.4
-4.2
1.5
7.5
0.2
14.7
1.1
-3.6
238.6

0.3
0.7
2.6
-1.5
0.2
-0.9
-0.8
17.7
-0.4
-3.3
197.4

:
3.4
3.7

4.0

:

:
:
:
:
:
4.8
16.0
4.4
-4.1
2.1
13.5
1.3
4.0
14.7
6.5
-3.1
-0.5

0.4

0.0
0.4

0.7

-0.4

0.4

-0.3
0.0
14.7
1.1
-15.4
2.1
-3.1
-4.8
-2.7
4.1
:
12.3

4.1
3.1

3.4
:

:
0.4
-0.9

-1.9

:

:
:
:
:
:
0.7
1.1
2.9
-1.5
2.9
24.5
-8.3
-1.6
17.7
-1.2
-3.2
-0.5

1.0

-1.1
-0.2

0.1

-0.3

-0.1

0.1
-1.1
17.7
-0.5
-8.2
-0.1
-3.2
-7.1
-2.3
-4.4
:
2.4

4.0
2.8

3.8
:

 Government finance statistics – summary tables 1/2016

37

Estonia

Consolidated general government (S.13)

Table A - Summary table

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
15a
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl . own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

Government deficit

1995

2000

2005

2006

2007

2008

2009

2010

in million national currency

1 169
662
361
301
-
341
106
48
12
1 139
300
327
13
22
300
264
14
6
157
157

2 241
1 245
768
477
-
677
174
120
25
2 245
479
665
18
67
682
587
36
21
277
271

3 953
2 206
1 424
782
-
1 161
315
231
40
3 827
737
1 107
21
81
1 154
1 003
182
54
491
521

4 932
2 751
1 805
946
-
1 368
368
337
107
4 539
831
1 246
23
115
1 336
1 166
252
57
680
728

5 980
3 363
2 167
1 197
-
1 703
396
394
123
5 538
938
1 531
27
138
1 588
1 372
260
92
964
977

6 125
3 268
1 991
1 277
-
1 918
453
397
89
6 566
1 071
1 835
34
158
1 976
1 717
263
161
1 068
1 025

6 206
3 100
2 056
1 045
-
1 852
439
492
323
6 515
971
1 780
27
134
2 218
1 947
296
198
891
882

5 990
2 990
2 020
970
-
1 910
450
430
210
5 962
1 014
1 713
19
156
2 138
1 875
276
148
499
713

20=1-10

Net lending ( + ) / net borrowing (-)

30

-4

127

393

441

-440

-309

28

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus  financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other changes in assets 
/ liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in assets / 
liabilities

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

61=(-)33

Net acquisition of financial assets

Incurrence in liabilities not in government debt

62

Valuation effects and other changes in volume in government debt

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

:

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

:
:
:

:

:

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

30

-
30

:

:

:

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

-25

21
29
10
28
-9
0
0
8
:
-10
5
13

:
-446
-170

-276

:

:
:
1 360
:
:
2 279
269
30
34
1 770
3
177
420
:
54
262
104
1 859
:

-4

-
-4

:

:

:

:
316
:
54
2
52
262
6
256
:
:
301

-23

149
250
145
89
-15
-21
52
100
:
2
5
94

:
344
-19

363

:

:
:
3 211
:
:
4 526
559
899
173
2 413
31
483
919
:
136
381
402
3 607
:

127

21
147

:

:

:

:
512
:
135
0
135
377
10
367
:
:
1 489

15

378
545
93
368
-1
3
82
166
:
56
29
82

:
166
0

166

:

:
:
4 033
:
:
5 236
651
1 274
172
2 573
39
566
1 085
:
191
410
484
4 151
:

393

83
476

:

:

:

:
596
:
190
0
190
405
7
399
:
:
1 964

-5

446
521
-29
262
-10
163
135
75
:
-68
66
76

:
2
18

-17

:

:
:
5 140
:
:
5 759
622
1 536
162
2 736
51
702
1 178
:
124
476
578
4 581
:

441

0
441

:

:

:

:
595
:
122
0
122
473
14
459
:
:
2 210

28

-468
-249
43
-330
-7
3
41
219
:
49
97
73

:
63
-8

71

:

:
:
5 779
:
:
5 573
666
1 236
155
2 770
37
745
1 390
:
173
574
643
4 184
:

-440

146
-295

:

:

:

:
741
:
171
0
171
570
10
560
:
:
1 939

8

-317
108
396
-145
38
-255
74
425
:
66
185
173

:
80
-9

89

:

:
:
6 022
:
:
5 761
1 062
1 107
193
2 579
10
819
1 805
:
239
759
807
3 955
:

-309

255
-54

:

:

:

:
996
:
239
4
234
757
12
746
0
0
2 179

-20

48
81
-207
14
57
186
31
33
:
1
-32
64

:
1 073
-80

1 153

:

:
:
6 236
:
:
6 915
855
1 109
250
3 853
8
848
1 758
:
241
726
791
5 156
:

28

-32
-4

:

:

:

:
964
:
240
0
240
724
7
717
0
0
1 972

719
160
27
2 779
:

1 179
110
164
6 171
:

1 887
205
413
11 262
:

2 131
249
825
13 522
:

2 600
308
1 097
16 246
:

3 080
364
263
16 517
:

2 981
395
188
14 146
:

2 961
417
110
14 718
:

 Government finance statistics – summary tables 1/2016

38

Estonia

Consolidated general government (S.13)

in million national currency

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

Table A - Summary table

2011

2012

2013

2014

2015

2015

2015

2015

2015

2015

Government revenue and expenditure
6 431
3 288
2 242
1 047
-
1 968
487
448
240
6 238
1 095
1 776
22
164
2 149
1 868
299
149
586
819

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
15a
16
17
18
19

Government deficit

6 990
3 650
2 466
1 184
-
2 036
511
459
334
7 036
1 181
1 841
26
160
2 235
1 924
327
148
1 118
1 121

7 247
3 882
2 525
1 357
-
2 116
564
405
280
7 279
1 248
2 009
21
128
2 345
2 016
368
168
993
1 054

7 733
4 229
2 750
1 479
-
2 222
612
463
206
7 580
1 324
2 163
21
91
2 473
2 124
338
158
1 012
1 005

-1 939

-1 854
-85
-1 939

-3

-1 851
-85

8 180
4 535
2 928
1 607
-
2 339
638
441
228
8 089
1 382
2 322
19
81
2 723
2 344
409
83
1 069
1 091

20=1-10

193

-46

-32

153

91

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

19

174
-15
98
-249
48
17
72
-189
:
13
9
-211

-8

-38
728
124
51
299
219
36
766
:
-7
736
37

8

-40
148
176
-171
130
78
-64
188
:
16
138
35

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

:
238
-3

241

:

:
90
-3

94

:

:
366
27

339

:

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
:
:
:
:
8 471
1 254
738
728
4 875
28
877
2 546
:
279
1 613
653
5 925
:
Table B - Government debt and link with the deficit

:
:
7 592
:
:
7 957
1 076
912
597
4 433
21
938
2 330
:
247
1 471
612
5 627
:

:
:
6 682
:
:
7 138
953
862
299
4 124
12
902
1 567
:
254
736
578
5 572
:

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

193

22
215

-15

211

-1

19
986
:
253
0
253
733
9
725
14
0
1 826

-46

728
681

728

-37

-1

-9
1 713
:
246
0
246
1 467
12
1 456
355
0
2 010

-32

176
144

148

-35

23

8
1 889
:
278
0
278
1 611
11
1 599
458
0
2 019

-5

158
257
7
141
-20
39
90
99
:
-8
127
-20

:
91
81

10

:

:
:
:
:
:
8 819
1 262
879
708
5 003
29
966
2 726
:
271
1 802
653
6 093
:

153

181
334

257

20

62

-5
2 070
:
271
0
271
1 800
7
1 793
485
0
2 170

11

81
-101
-313
-48
-8
15
253
-182
:
-43
-35
-103

:
78
0

78

:

:
:
:
:
:
8 796
949
825
700
5 104
30
1 218
2 544
:
228
1 766
549
6 253
:

91

-78
13

-101

103

1

11
1 993
:
228
0
228
1 765
6
1 759
455
0
1 804

-307
0
0
6
0
-313
-307
:
0
6
-313

-1
2

:

-590
0
0
-98
0

-491
-590
:
0
-98
-491

6
6

-307

313

0

0
-98
:
0
0
0
-98
0
-98

Table C - Memorandum items

75
76
77=20+18-76
78
79

3 101
431
348
16 668
:

3 307
477
594
18 006
:

3 563
535
425
19 015
:

3 827
597
568
19 963
:

4 073
621
539
20 461
:

7 018
4 465
2 859
1 607
:
1 225
435
706
187
6 997
814
1 376
10
58
2 149
2 103
1 668
133
790
809

21

1

20
183
-15
-47
-15
10
250
163
:
-4
-55
221

:
68
0

68

:

:
:
:
:
:
7 915
259
825
794
4 830
:
1 208
2 156
:
58
1 306
792
5 759
:

21

-58
-37

183

-221

1

1
1 362
:
58
0
58
1 305
2
1 303
:
:
:

2 289
483
329

1 964
69
69
0
:
5
202
1 563
126
1 918
558
910
13
18
77
53
48
20
274
277

1 136
0
0
0
:
1 110
0
26
0
1 112
10
37
0
5
497
188
544
15
5
5

46

24

10

36
-8
1
0
0
4
-14
-44
:
-39
13
-18

:
11
-2

13

:

:
:
:
:
:
549
200
0
4
274
:
71
895
:
170
559
166
-346
:

46

-26
20

-8

18

0

10
729
:
170
0
170
559
5
554
:
:
:

-1

25
32
-299
0
0
0
330
7
:
0
0
7

:
0
0

0

:

:
:
:
:
:
922
491
0
0
0
:
431
83
:
0
0
83
840
:

24

0
24

32

-7

0

-1
0
:
0
0
0
0
0
0
:
:
:

1 425
135
185

359
3
26

 Government finance statistics – summary tables 1/2016

39

Estonia

Consolidated general government (S.13)

Table A - Summary table

Government revenue and expenditure
Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl. own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

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
15a
16
17
18
19

Government deficit

in % of GDP

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

1995 2000

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015 2015

2015

2015

2015

2015

42.1
23.8
13.0
10.8
-
12.3
3.8
1.7
0.4
41.0
10.8
11.8
0.5
0.8
10.8
9.5
0.5
0.2
5.6
5.6

36.3
20.2
12.4
7.7
-
11.0
2.8
1.9
0.4
36.4
7.8
10.8
0.3
1.1
11.1
9.5
0.6
0.3
4.5
4.4

35.1
19.6
12.6
6.9
-
10.3
2.8
2.1
0.4
34.0
6.5
9.8
0.2
0.7
10.2
8.9
1.6
0.5
4.4
4.6

36.5
20.3
13.3
7.0
-
10.1
2.7
2.5
0.8
33.6
6.1
9.2
0.2
0.8
9.9
8.6
1.9
0.4
5.0
5.4

36.8
20.7
13.3
7.4
-
10.5
2.4
2.4
0.8
34.1
5.8
9.4
0.2
0.9
9.8
8.4
1.6
0.6
5.9
6.0

37.1
19.8
12.1
7.7
-
11.6
2.7
2.4
0.5
39.7
6.5
11.1
0.2
1.0
12.0
10.4
1.6
1.0
6.5
6.2

43.9
21.9
14.5
7.4
-
13.1
3.1
3.5
2.3
46.1
6.9
12.6
0.2
0.9
15.7
13.8
2.1
1.4
6.3
6.2

40.7
20.3
13.7
6.6
-
13.0
3.1
2.9
1.4
40.5
6.9
11.6
0.1
1.1
14.5
12.7
1.9
1.0
3.4
4.8

38.6
19.7
13.4
6.3
-
11.8
2.9
2.7
1.4
37.4
6.6
10.7
0.1
1.0
12.9
11.2
1.8
0.9
3.5
4.9

38.8
20.3
13.7
6.6
-
11.3
2.8
2.6
1.9
39.1
6.6
10.2
0.1
0.9
12.4
10.7
1.8
0.8
6.2
6.2

38.1
20.4
13.3
7.1
-
11.1
3.0
2.1
1.5
38.3
6.6
10.6
0.1
0.7
12.3
10.6
1.9
0.9
5.2
5.5

38.7
21.2
13.8
7.4
-
11.1
3.1
2.3
1.0
38.0
6.6
10.8
0.1
0.5
12.4
10.6
1.7
0.8
5.1
5.0

40.0
22.2
14.3
7.9
-
11.4
3.1
2.2
1.1
39.5
6.8
11.3
0.1
0.4
13.3
11.5
2.0
0.4
5.2
5.3

-9.5

-9.1
-0.4
-9.5

0.0

-9.0
-0.4

34.3
21.8
14.0
7.9
:
6.0
2.1
3.5
0.9
34.2
4.0
6.7
0.0
0.3
10.5
10.3
8.2
0.7
3.9
4.0

9.6
0.3
0.3
0.0
:
0.0
1.0
7.6
0.6
9.4
2.7
4.4
0.1
0.1
0.4
0.3
0.2
0.1
1.3
1.4

5.6
0.0
0.0
0.0
:
5.4
0.0
0.1
0.0
5.4
0.0
0.2
0.0
0.0
2.4
0.9
2.7
0.1
0.0
0.0

20=1-10

Net lending ( + ) / net borrowing (-)

1.1

-0.1

1.1

2.9

2.7

-2.7

-2.2

0.2

1.2

-0.3

-0.2

0.8

0.4

0.1

0.2

0.1

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus financial accounts)

Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

:

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

-0.4

0.3
0.5
0.2
0.4
-0.1
0.0
0.0
0.1
:
-0.2
0.1
0.2

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other 
changes in assets / liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in 
assets / liabilities

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

60=23

Net acquisition of financial assets

61=(-)33

Incurrence in liabilities not in government debt

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Valuation effects and other changes in volume in 
government debt

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

1.1

-
1.1

-0.1

-
-0.1

:

:

-0.2

1.3
2.2
1.3
0.8
-0.1
-0.2
0.5
0.9
:
0.0
0.0
0.8

:
3.1
-0.2

3.2

:
:
28.5
:
:
40.2
5.0
8.0
1.5
21.4

4.3
8.2
:
1.2
3.4
3.6
32.0
:

1.1

0.2
1.3

:

:

:

:
4.5
:
1.2
0.0
1.2
3.4
0.1
3.3
:
:
13.2

0.1

2.8
4.0
0.7
2.7
0.0
0.0
0.6
1.2
:
0.4
0.2
0.6

:
1.2
0.0

1.2

:

:
:
29.8
:
:
38.7
4.8
9.4
1.3
19.0

4.2
8.0
:
1.4
3.0
3.6
30.7
:

2.9

0.6
3.5

:

:

:

:
4.4
:
1.4
0.0
1.4
3.0
0.0
2.9
:
:
14.5

0.0

2.7
3.2
-0.2
1.6
-0.1
1.0
0.8
0.5
:
-0.4
0.4
0.5

:
0.0
0.1

-0.1

:

:
:
31.6
:
:
35.4
3.8
9.5
1.0
16.8

4.3
7.3
:
0.8
2.9
3.6
28.2
:

2.7

0.0
2.7

:

:

:

:
3.7
:
0.8
0.0
0.8
2.9
0.1
2.8
:
:
13.6

0.2

-2.8
-1.5
0.3
-2.0
0.0
0.0
0.2
1.3
:
0.3
0.6
0.4

:
0.4
0.0

0.4

:

:
:
35.0
:
:
33.7
4.0
7.5
0.9
16.8

4.5
8.4
:
1.0
3.5
3.9
25.3
:

-2.7

0.9
-1.8

:

:

:

:
4.5
:
1.0
0.0
1.0
3.5
0.1
3.4
:
:
11.7

0.1

-2.2
0.8
2.8
-1.0
0.3
-1.8
0.5
3.0
:
0.5
1.3
1.2

:
0.6
-0.1

0.6

-0.1

0.3
0.6
-1.4
0.1
0.4
1.3
0.2
0.2
:
0.0
-0.2
0.4

:
7.3
-0.5

7.8

:

:

:
:
42.6
:
:
40.7
7.5
7.8
1.4
18.2

5.8
12.8
:
1.7
5.4
5.7
28.0
:

-2.2

1.8
-0.4

:

:

:

:
7.0
:
1.7
0.0
1.7
5.4
0.1
5.3
0.0
0.0
15.4

:
:
42.4
:
:
47.0
5.8
7.5
1.7
26.2

5.8
11.9
:
1.6
4.9
5.4
35.0
:

0.2

-0.2
0.0

:

:

:

:
6.6
:
1.6
0.0
1.6
4.9
0.0
4.9
0.0
0.0
13.4

0.1

1.0
-0.1
0.6
-1.5
0.3
0.1
0.4
-1.1
:
0.1
0.1
-1.3

:
1.4
0.0

1.4

:

:
:
40.1
:
:
42.8
5.7
5.2
1.8
24.7

5.4
9.4
:
1.5
4.4
3.5
33.4
:

1.2

0.1
1.3

-0.1

1.3

0.0

0.1
5.9
:
1.5
0.0
1.5
4.4
0.1
4.3
0.1
0.0
11.0

0.0

-0.2
4.0
0.7
0.3
1.7
1.2
0.2
4.3
:
0.0
4.1
0.2

:
0.5
0.0

0.5

:

:
:
42.2
:
:
44.2
6.0
5.1
3.3
24.6

5.2
12.9
:
1.4
8.2
3.4
31.3
:

0.0

-0.2
0.8
0.9
-0.9
0.7
0.4
-0.3
1.0
:
0.1
0.7
0.2

:
1.9
0.1

1.8

:

:
:
:
:
:
44.5
6.6
3.9
3.8
25.6

4.6
13.4
:
1.5
8.5
3.4
31.2
:

-0.3

-0.2

4.0
3.8

4.0

0.9
0.8

0.8

-0.2

-0.2

0.0

0.1

0.0
9.5
:
1.4
0.0
1.4
8.1
0.1
8.1
2.0
0.0
11.2

0.0
9.9
:
1.5
0.0
1.5
8.5
0.1
8.4
2.4
0.0
10.6

0.0

0.8
1.3
0.0
0.7
-0.1
0.2
0.4
0.5
:
0.0
0.6
-0.1

:
0.5
0.4

0.1

:

:
:
:
:
:
44.2
6.3
4.4
3.5
25.1

4.8
13.7
:
1.4
9.0
3.3
30.5
:

0.8

0.9
1.7

1.3

0.1

0.3

0.0
10.4
:
1.4
0.0
1.4
9.0
0.0
9.0
2.4
0.0
10.9

0.1

0.4
-0.5
-1.5
-0.2
0.0
0.1
1.2
-0.9
:
-0.2
-0.2
-0.5

:
0.4
0.0

0.4

:

:
:
:
:
:
43.0
4.6
4.0
3.4
24.9

6.0
12.4
:
1.1
8.6
2.7
30.6
:

0.4

-0.4
0.1

-0.5

0.5

0.0

0.1
9.7
:
1.1
0.0
1.1
8.6
0.0
8.6
2.2
0.0
8.8

-1.5
0.0
0.0
0.0
0.0
-1.5
-1.5
:
0.0
0.0
-1.5

0.0
0.0

:

-2.9
0.0
0.0
-0.5
0.0

-2.4
-2.9
:
0.0
-0.5
-2.4

0.0
0.0

-1.5

1.5

0.0

0.0
-0.5
:
0.0
0.0
0.0
-0.5
0.0
-0.5

:
:
:

:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:
-7.2
-2.8

-4.5

:
:
22.0
:
:
36.9
4.4
0.5
0.6
28.7

2.9
6.8
:
0.9
4.2
1.7
30.1
:

:

:

:

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

:

:

:

:
5.1
:
0.9
0.0
0.8
4.2
0.1
4.2
:
:
4.9

25.9
5.7
1.0

19.1
1.8
2.7

16.8
1.8
3.7

15.8
1.8
6.1

16.0
1.9
6.8

18.6
2.2
1.6

21.1
2.8
1.3

20.1
2.8
0.7

18.6
2.6
2.1

18.4
2.6
3.3

18.7
2.8
2.2

19.2
3.0
2.8

19.9
3.0
2.6

0.0

0.1
0.9
-0.1
-0.2
-0.1
0.1
1.2
0.8
:
0.0
-0.3
1.1

:
0.3
0.0

0.3

:

:
:
:
:
:
38.7
1.3
4.0
3.9
23.6

5.9
10.5
:
0.3
6.4
3.9
28.1
:

0.1

-0.3
-0.2

0.9

-1.1

0.0

0.0
6.7
:
0.3
0.0
0.3
6.4
0.0
6.4
:
:
:

11.2
2.4
1.6

0.1

0.2
0.0
0.0
0.0
0.0
0.0
-0.1
-0.2
:
-0.2
0.1
-0.1

:
0.1
0.0

0.1

:

:
:
:
:
:
2.7
1.0
0.0
0.0
1.3

0.3
4.4
:
0.8
2.7
0.8
-1.7
:

0.2

-0.1
0.1

0.0

0.1

0.0

0.0
3.6
:
0.8
0.0
0.8
2.7
0.0
2.7
:
:
:

7.0
0.7
0.9

0.0

0.1
0.2
-1.5
0.0
0.0
0.0
1.6
0.0
:
0.0
0.0
0.0

:
0.0
0.0

0.0

:

:
:
:
:
:
4.5
2.4
0.0
0.0
0.0

2.1
0.4
:
0.0
0.0
0.4
4.1
:

0.1

0.0
0.1

0.2

0.0

0.0

0.0
0.0
:
0.0
0.0
0.0
0.0
0.0
0.0
:
:
:

1.8
0.0
0.1

 Government finance statistics – summary tables 1/2016

40

Estonia

Consolidated general government (S.13)

Table A - Summary table

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

annual growth rates**

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
15a
16
17
18
19

12.6
7.6
21.2
-8.8

13.5
17.1
65.9
54.7
3.5
1.2
5.4
-12.4
6.8
3.5
3.7
-17.1
-15.5
9.0
6.4

9.6
10.4
13.6
5.3

10.4
7.6
13.0
-53.4
8.8
8.1
6.7
-12.5
6.8
8.8
8.1
13.4
-13.0
18.0
19.6

15.6
14.2
12.8
16.6

15.2
19.8
17.9
106.0
14.9
10.0
12.4
31.8
6.0
8.4
9.2
23.6
51.7
40.5
41.0

13.4
12.6
8.4
19.7

8.3
15.1
40.6
55.2
9.1
12.2
11.4
-1.0
-1.3
10.1
11.6
41.2
35.5
-3.1
-0.9

10.7
13.9
16.7
9.6

8.7
6.6
0.3
-5.4
8.8
1.7
10.9
6.0
1.9
16.4
15.9
89.8
23.0
-13.2
-5.6

Government deficit

20=1-10

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

1.1
3.9
1195.7
-19.7
0.0
0.0
1.4

-16.3
1.8
5.7

3.9
-12.8
712.8
-28.0
-5.7
11.5
11.2

-18.5
11.4
25.9

8.1
32.1
90.9
-19.4
-5.7
5.9
27.5

211.0
8.7
7.8

11.7
-10.8
61.1
440.6
0.3
1.7
23.7

-8.3
18.8
66.3

9.5
34.9
7.5
-17.7
0.2
69.6
15.1

13.6
-5.0
48.3

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
-16.5
-29.2

-13.1

:
5.4
-0.4

6.7

:
4.9
-0.6

6.2

:

:

:

:
:
:
:
:
-15.5
3.9
1191.3
-25.6
-12.9

-50.5
-27.8

-16.1
-7.7
-55.5

:
:
26.8
:
:
9.2
-12.7
714.1
-42.9
1.4
4.0
12.9
10.8

-18.5
11.4
24.4

:
:
18.0
:
:
13.0
32.3
91.0
-18.4
0.1
438.5
15.2
26.9

211.0
8.0
7.3

:
5.6
0.2

7.0

:

:
:
16.5
:
:
17.2
-5.4
60.7
510.0
7.1
135.0
5.5
23.9

-7.7
18.8
66.5

Table B - Government debt and link with the deficit

:
9.8
-0.5

:
:
17.0
:
:
19.2
34.9
8.2
96.6
7.7
-36.5
94.9
14.6

13.6
-5.3
47.5

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:
:
15.3

Table C - Memorandum items

75
76
77=20+18-76
78
79

(**) or contributions for items 22 to 38

1.6
2.3

14.7
:

4.4

5.6
10.0

:

:

:

:
5.6
:
-18.5
217.6
-26.2
10.6
-33.3
11.5
:
:
59.2

8.1
11.6

13.1
:

9.8

32.8
42.7

:

:

:

:
32.8
:
194.7
-98.1
236.0
8.4
315.8
4.3
:
:
64.1

9.4
10.7

11.4
:

35.4

10.6
46.0

:

:

:

:
10.6
:
-9.2
500.0
-9.6
18.7
15.2
18.9
:
:
36.0

10.4
12.1

12.0
:

47.4

0.3
47.7

:

:

:

:
0.3
:
21.4
-100.0
22.0
-6.3
-81.3
-2.4
:
:
14.1

9.1
18.1

11.5
:

10.9
9.5
14.4
1.6

14.5
14.2
2.8
13.7
14.8
13.4
12.3
0.5
6.4
11.8
12.1
35.3
17.6
26.9
21.8

6.3
36.7
11.1
-7.9
-1.0
10.9
12.0

1.2
1.5
27.4

:
8.7
-2.2

:
:
15.8
:
:
15.1
41.3
11.9
-9.9
16.6
50.2
2.2
9.8

-4.8
7.7
18.0

25.7

4.3
30.0

:

:

:

:
4.3
:
-4.9

-4.9
8.0
191.2
6.2
:
:
22.1

12.4
14.1

16.0
:

24.7
24.7
26.7
21.0

17.8
16.8
46.1
168.9
18.6
12.8
12.5
5.1
40.7
15.8
16.2
38.4
6.2
38.6
39.7

12.0
16.6
41.0
-0.5
0.1
16.9
18.1

41.1
7.6
20.3

:
3.7
0.0

4.6

:

:
:
25.6
:
:
15.7
16.6
41.7
-0.5
6.7
24.8
17.2
18.1

41.1
7.6
20.3

76.7

16.2
93.0

:

:

:

:
16.2
:
40.9

40.9
7.4
-34.3
8.5
:
:
31.9

12.9
21.7

20.1
:

21.3
22.3
20.1
26.5

24.5
7.7
16.8
14.7
22.0
12.9
22.9
19.6
20.8
18.8
17.7
3.2
62.5
41.7
34.2

9.9
-4.5
20.5
-5.9
6.3
23.9
6.9

-35.3
16.0
15.8

:
0.0
1.7

-0.4

2.4
-2.8
-8.1
6.7

12.6
14.4
0.6
-27.6
18.5
14.2
19.9
26.8
14.0
24.5
25.1
1.3
74.0
10.8
4.9

-4.3
7.0
-21.4
-4.1
0.1
5.8
18.6

39.8
20.5
12.6

:
1.1
-0.7

1.5

1.3
-5.1
3.3
-18.2

-3.5
-3.1
24.1
262.3
-0.8
-9.3
-3.0
-21.4
-15.3
12.2
13.4
12.5
23.1
-16.5
-13.9

1.9
59.5
-11.7
24.4
-9.2
9.9
30.6

38.3
32.3
27.0

:
1.4
-0.7

2.1

-3.5
-3.6
-1.7
-7.1

3.2
2.4
-12.6
-35.0
-8.5
4.4
-3.8
-27.6
17.1
-3.6
-3.7
-7.1
-25.3
-44.0
-19.2

1.4
-19.5
1.3
29.6
7.2
3.8
1.8

0.6
-4.3
8.0

:
18.6
-4.4

29.2

7.4
10.0
11.0
7.9

3.0
8.2
4.2
14.3
4.6
8.1
3.7
10.8
4.6
0.5
-0.3
8.4
0.9
17.4
15.0

-0.2
11.4
-22.5
19.3
0.4
8.5
-10.7

5.3
1.3
-26.7

:
3.4
-0.2

4.7

8.7
11.0
10.0
13.1

3.5
4.9
2.5
39.3
12.8
7.8
3.7
20.9
-2.0
4.0
3.0
9.5
-0.9
90.8
36.8

10.2
13.0
5.9
100.1
5.3
3.9
48.9

-2.6
100.0
6.4

:
1.3
-0.2

1.7

:

:

:

:

:

:

:
:
3.5
:
:
20.0
-19.5
0.2
29.6
49.4
-17.5
3.5
-2.6

0.6
-4.3
-2.0

2.8

-3.2
-0.4

:

:

:

:
-3.2
:
0.5
-100.0
2.3
-4.3
-36.5
-3.8
:
:
-9.5

:
:
7.2
:
:
3.2
11.4
-22.3
19.3
7.0
45.0
6.3
-10.9

5.3
1.3
-27.0

20.0

2.2
22.3

-1.5

21.9

-0.1

2.0
2.2
:
5.3

:
:
13.6
:
:
11.5
13.0
5.9
100.1
7.5
82.8
4.0
48.7

-2.7
100.0
5.9

-4.7

73.8
69.1

73.9

-3.8

-0.1

-0.9
73.8
:
-2.5

5.3
1.2
17.8
1.0

-2.5
100.1
36.0
100.9
: 2496.9
:
:
10.1
-7.4

:
:
27.4
:
:
10.0
-4.5
20.6
-5.9
6.3
30.6
24.0
8.6

-35.3
16.0
19.6

:
:
12.4
:
:
-3.2
7.0
-19.5
-4.1
1.2
-27.9
6.2
17.9

39.8
20.5
11.2

:
:
4.2
:
:
3.4
59.5
-10.4
24.4
-6.9
-73.7
9.9
29.9

38.3
32.3
25.5

74.1

-0.1
74.1

-74.0

24.5
-49.5

-41.7

34.3
-7.3

:

:

:

:
34.3
:
39.7

37.2
32.7
12.7
33.1
:
:
12.4

:

:

:

:
-0.1
:
-35.8

-35.8
16.7
115.4
15.1
:
:
12.5

22.0
23.9

20.2
:

:

:

:

:
24.5
:
39.9

39.9
20.5
-27.1
22.0
:
:
-12.2

18.5
18.2

1.7
:

-3.2
8.4

-14.4
:

-0.7
5.6

4.0
:

4.7
3.4

13.2
:

6.7
10.7

8.0
:

3.7
6.4
2.4
14.7

3.9
10.5
-11.8
-16.1
3.5
5.7
9.1
-18.1
-20.0
4.9
4.8
12.5
13.9
-11.2
-5.9

1.9
16.3
-18.8
21.8
1.8
-6.9
8.1

6.5
9.3
5.7

:
4.6
1.2

6.0

:

:
:
:
:
:
6.5
16.5
-19.1
21.9
10.0
32.5
-6.5
9.3

13.0
9.6
6.8

-1.9

10.3
8.4

8.6

-2.0

1.3

0.4
10.3
:
13.1

13.1
9.8
-3.4
9.9
29.2
:
0.5

7.8
12.2

5.6
:

6.7
8.9
8.9
8.9

5.0
8.5
14.5
-26.5
4.1
6.2
7.7
-2.3
-29.4
5.5
5.4
-8.0
-6.2
1.9
-4.7

3.0
0.5
19.1
-2.7
0.8
10.2
3.9

-2.8
7.9
-3.0

:
1.1
3.2

0.2

:

:
:
:
:
:
4.1
0.7
19.2
-2.7
2.6
1.4
10.2
7.1

-2.8
11.7
-0.1

8.1

9.6
17.7

13.6

1.1

3.3

-0.3
9.6
:
-2.8

-2.8
11.7
-36.3
12.1
5.8
:
7.5

7.4
11.5

5.0
:

5.8
7.2
6.5
8.7

5.3
4.1
-4.9
10.5
6.7
4.3
7.4
-6.7
-10.6
10.1
10.3
21.0
-47.2
5.6
8.5

-1.1
-24.8
-5.4
-1.2
0.3
26.2
-6.7

-15.9
-2.0
-15.8

:
0.9
0.0

1.3

:

:
:
:
:
:
-0.3
-24.8
-6.1
-1.2
2.0
6.0
26.1
-6.7

-15.9
-2.0
-15.8

4.4

-3.8
0.6

-4.9

5.0

0.0

0.5
-3.8
:
-15.8

-15.8
-1.9
-15.3
-1.9
-6.2
:
-16.8

6.4
4.1

2.5
:

12.7

11.7

:

:

 Government finance statistics – summary tables 1/2016

41

Ireland

Consolidated general government (S.13)

Table A - Summary table

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
15a
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl . own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

Government deficit

1995

2000

2005

2006

2007

2008

2009

2010

in million national currency

21 210
14 933
7 643
7 214
76
3 304
1 259
804
911
22 384
3 120
5 831
2 814
548
6 564
5 834
1 396
825
1 286
1 286

38 739
29 176
14 040
14 911
225
5 307
1 850
1 159
1 248
33 464
5 492
8 917
2 107
1 107
9 531
7 936
1 474
1 065
3 771
3 771

59 478
44 395
22 335
21 786
274
8 730
3 424
1 231
1 697
56 741
7 894
16 566
1 737
1 726
18 351
15 050
3 063
1 461
5 941
5 944

67 808
50 687
25 082
25 251
355
9 556
3 872
1 508
2 184
62 609
8 780
18 164
1 846
1 677
20 472
16 800
3 360
1 337
6 973
6 929

71 266
52 374
25 854
26 087
432
10 697
3 970
1 720
2 505
70 727
9 732
19 904
1 979
1 798
23 186
19 086
3 149
1 965
9 014
9 095

65 400
45 867
22 535
22 964
368
10 984
4 222
2 374
1 952
78 499
10 036
21 206
2 398
1 922
26 281
21 742
3 511
3 157
9 990
9 717

56 510
38 728
18 352
20 111
266
10 243
4 576
2 166
797
79 952
9 982
20 713
3 412
1 890
28 848
24 232
2 725
6 143
6 239
6 240

55 407
37 891
18 063
19 583
245
9 485
5 284
2 424
322
109 083
8 991
19 293
4 921
1 828
28 774
23 818
2 663
37 130
5 484
5 564

20=1-10

Net lending ( + ) / net borrowing (-)

-1 175

5 275

2 737

5 199

539

-13 099

-23 441

-53 676

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus  financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other changes in assets 
/ liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in assets / 
liabilities

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

:

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

:
:
:

:

:

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

-2 037

7 312
2 175
2 154
-9
-765
-248
1 043
-5 137
-184
-3 884
-1 488
419

:
939
386

553

:

:
:
:
:
:
26 148
10 112
18
1 500
9 693
0
4 825
42 038
8 059
27 941
3 340
2 698
-15 890
:

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-1 175

5 275

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

61=(-)33

Net acquisition of financial assets

Incurrence in liabilities not in government debt

62

Valuation effects and other changes in volume in government debt

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

:
:

:

:

:

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

:
:

:

:

:

:
39 094
8 058
27 696
2 013
25 683
3 340
110
3 230
:
:
10 130

-369

3 106
3 764
1 053
229
142
914
1 426
658
244
-10
75
349

:
3 071
3 490

-419

:

:
:
:
:
:
44 102
9 579
2 143
2 851
21 391
371
8 138
53 354
8 319
37 454
1 969
5 612
-9 252
:

2 737

324
3 061

:

:

:

:
44 379
8 320
34 085
1 557
32 528
1 974
230
1 744
:
:
12 093

461

4 738
4 083
374
2 014
-62
1 101
656
-655
-246
-514
50
55

:
1 606
-1 627

3 233

:

:
:
:
:
:
49 791
10 181
4 252
2 781
23 838
933
8 739
51 072
8 073
35 298
2 021
5 680
-1 281
:

5 199

-687
4 512

:

:

:

:
43 692
8 073
33 603
1 554
32 049
2 016
361
1 655
:
:
15 366

364

175
4 009
1 277
1 256
125
1 169
182
3 834
-397
3 777
82
372

:
2 033
-719

2 752

:

:
:
:
:
:
55 833
11 639
4 619
2 907
27 372
2 263
9 296
54 187
7 676
38 388
2 095
6 028
1 646
:

994

-14 093
19 385
18 192
-68
309
1 402
-450
33 478
1 169
30 163
1 864
282

:
-7 836
1 516

-9 352

:

:
:
:
:
:
67 382
29 643
4 609
3 217
21 044
2 016
8 869
89 181
8 845
70 587
3 369
6 380
-21 799
:

52

-283

-23 493
2 950
1 041
4 124
128
-2 357
14
26 443
1 395
24 829
-4
223

:
3 063
-686

3 749

:

:
:
:
:
:
73 395
30 690
8 700
3 293
21 788
1 923
8 924
114 938
10 308
94 787
3 367
6 476
-41 543
:

-53 393
-11 637
-11 288
1 858
447
-2 388
-266
41 756
3 422
5 972
31 250
1 112

:
473
-16 086

16 559

:

:
:
:
:
:
62 231
19 662
10 114
3 740
20 130
-820
8 585
140 608
13 711
84 112
35 175
7 610
-78 377
:

539

-13 099

-23 440

-53 677

3 455
3 994

32 457
19 358

25 063
1 622

39 560
-14 118

:

:

:

:
47 148
7 676
37 386
5 598
31 788
2 086
373
1 713
:
:
18 521

:

:

:

:
79 605
8 843
67 969
25 525
42 443
2 793
437
2 356
:
:
36 268

:

:

:

:
104 667
10 307
91 518
20 443
71 075
2 842
691
2 151
0
0
41 313

34 268
3 254
-20 455
169 432
:

:

:

:

:
144 227
13 708
96 381
7 203
89 178
34 138
731
33 407
347
0
28 956

31 411
3 186
-51 379
166 157
:

9 450
1 006
-895
54 820
:

15 903
1 832
7 214
108 360
:

27 302
3 028
5 651
169 978
:

30 069
3 314
8 858
184 923
:

33 362
3 521
6 032
197 054
:

35 326
3 416
-6 525
187 547
:

 Government finance statistics – summary tables 1/2016

42

Ireland

Consolidated general government (S.13)

in million national currency

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

Table A - Summary table

2011

2012

2013

2014

2015

2015

2015

2015

2015

2015

Government revenue and expenditure
57 320
38 863
17 779
20 842
242
9 972
5 163
2 712
610
79 161
8 582
19 175
5 888
1 725
28 808
23 850
2 534
8 200
4 249
4 138

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
15a
16
17
18
19

Government deficit

59 082
40 929
18 344
22 300
285
9 651
4 926
3 277
299
73 097
8 242
18 907
7 157
1 921
29 436
24 195
2 379
1 405
3 649
3 566

61 049
42 500
19 285
22 936
278
10 301
4 573
3 378
298
71 242
8 186
18 653
7 667
1 815
28 549
23 506
2 818
893
2 661
3 302

65 709
46 450
21 197
24 895
359
10 931
4 691
3 233
405
72 904
8 785
18 807
7 485
1 857
28 122
22 936
2 662
1 123
4 062
4 002

70 492
50 748
22 466
27 881
401
11 429
5 159
2 868
288
75 429
9 324
19 543
6 747
1 840
27 988
22 877
2 511
3 512
3 963
3 903

-2 637

-1 579
-1 058
-2 637

-50

-1 529
-1 058

66 872
49 424
21 142
27 881
401
11 131
3 421
2 841
56
72 500
7 634
17 990
6 732
1 840
26 586
22 578
3 990
4 351
3 377
3 317

20=1-10

-21 841

-14 015

-10 193

-7 195

-4 937

-5 627

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

48

-191

-106

167

-21 889
3 665
-651
-648
1 228
3 703
33
25 554
2 893
-9 007
31 304
364

-13 824
6 058
5 838
956
-2 415
1 826
-147
19 882
3 802
-7 570
23 277
373

-10 087
-5 518
-1 259
-758
-2 356
-1 307
162
4 569
-30 707
25 512
10 635
-871

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

:
22 385
26 744

-4 359

:
-1 271
17 058

-18 329

:

:

:
7 263
5 598

1 665

:

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
:
:
:
:
94 813
24 022
10 249
20 326
30 795
2 243
9 421
240 013
31 356
126 293
73 854
8 510
-145 200
:
Table B - Government debt and link with the deficit

:
:
:
:
:
93 068
25 283
9 470
23 965
25 098
1 646
9 252
229 846
62 099
94 295
62 202
11 250
-136 778
:

:
:
:
:
:
88 281
19 284
7 919
27 965
22 975
1 623
10 138
192 906
58 388
85 194
38 275
11 049
-104 625
:

57=20

-21 841

-14 014

-10 193

-7 195

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

45 480
23 639

:

:

:

:
189 707
58 386
94 013
3 777
90 236
37 308
558
36 750
347
8 662
28 826

20 279
6 265

6 058

-370

669

-92
209 986
62 092
87 297
2 535
84 762
60 597
1 884
58 713
347
15 701
36 399

5 312
-4 881

-5 518

867

-164

-66
215 298
31 356
112 665
2 389
110 276
71 277
1 441
69 836
347
23 267
36 514

-12 002
-19 198

-19 006

-642

354

97
203 295
20 918
119 078
3 760
115 318
63 300
1 294
62 006
347
23 541
29 665

Table C - Memorandum items

75
76
77=20+18-76
78
79

31 114
3 266
-20 859
173 940
:

31 196
3 356
-13 721
174 845
:

31 153
3 407
-10 938
179 448
:

32 126
3 528
-6 661
189 046
:

32 963
3 528
-4 501
214 623
:

-7 362
-19 005
-6 329
-1 429
-11 826
-91
670
-11 643
-10 474
6 421
-8 229
639

:
8 634
9 153

-519

:

:
:
:
:
:
84 442
17 765
9 646
9 327
38 445
2 254
9 259
237 523
20 918
142 394
65 535
8 676
-153 081
:

1 041

-5 978
-7 332
-218
-5 834
-892
100
-488
-1 354
-256
6 998
-8 339
243

:
8 008
-1 091

9 099

:

:
:
:
:
:
85 118
17 768
3 289
8 845
45 618
3 536
9 598
235 078
20 704
146 741
58 102
9 531
-149 960
:

-4 936

-2 030
-6 966

-7 334

-244

907

-295
201 266
20 704
125 565
1 182
124 383
54 996
1 054
53 942
347
23 943
24 593

403
2
-320
720
0
1
399
0
-320
720
-1

-3
0

:

-4 777
0
-965
-3 718
0

-94
-4 777
0
-964
-3 718
-95

399
399

399

0

0

1
-4 691
0
-965
-965
0
-3 727
0
-3 727

1 042

-6 669
-7 662
-103
-5 834
-1 460
100
-365
-993
-256
7 318
-8 225
170

:
8 008
-1 090

9 098

:

:
:
:
:
:
85 313
17 000
3 289
10 195
45 618
:
9 211
234 607
20 704
147 705
57 669
8 529
-149 294
:

-5 626

-1 594
-7 221

-7 662

-170

907

-295
201 807
20 704
126 530
2 146
124 383
54 573
1 051
53 523
:
:
:

28 238
2 028
-4 278

6 257
1 325
1 325
0
0
298
1 738
1 606
1 290
5 566
1 691
1 553
65
0
1 402
299
50
219
587
587

690

3

687
-73
-117
320
-152
0
-124
-760
0
0
-834
74

:
3
-1

4

:

:
:
:
:
:
4 582
768
965
2 368
0
:
481
5 248
0
0
4 151
1 097
-666
:

690

-834
-144

-71

-74

0

0
4 150
0
0
0
0
4 150
3
4 147
:
:
:

4 726
1 500
-223

 Government finance statistics – summary tables 1/2016

43

in % of GDP

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

1995 2000

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015 2015

2015

2015

2015

2015

Ireland

Consolidated general government (S.13)

Table A - Summary table

Government revenue and expenditure
Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl. own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

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
15a
16
17
18
19

Government deficit

20=1-10

Net lending ( + ) / net borrowing (-)

-2.1

4.9

1.6

2.8

0.3

-7.0

-13.8

-32.3

-12.6

-8.0

-5.7

-3.8

-2.3

-2.6

38.7
27.2
13.9
13.2
0.1
6.0
2.3
1.5
1.7
40.8
5.7
10.6
5.1
1.0
12.0
10.6
2.5
1.5
2.3
2.3

35.8
26.9
13.0
13.8
0.2
4.9
1.7
1.1
1.2
30.9
5.1
8.2
1.9
1.0
8.8
7.3
1.4
1.0
3.5
3.5

35.0
26.1
13.1
12.8
0.2
5.1
2.0
0.7
1.0
33.4
4.6
9.7
1.0
1.0
10.8
8.9
1.8
0.9
3.5
3.5

36.7
27.4
13.6
13.7
0.2
5.2
2.1
0.8
1.2
33.9
4.7
9.8
1.0
0.9
11.1
9.1
1.8
0.7
3.8
3.7

36.2
26.6
13.1
13.2
0.2
5.4
2.0
0.9
1.3
35.9
4.9
10.1
1.0
0.9
11.8
9.7
1.6
1.0
4.6
4.6

34.9
24.5
12.0
12.2
0.2
5.9
2.3
1.3
1.0
41.9
5.4
11.3
1.3
1.0
14.0
11.6
1.9
1.7
5.3
5.2

33.4
22.9
10.8
11.9
0.2
6.0
2.7
1.3
0.5
47.2
5.9
12.2
2.0
1.1
17.0
14.3
1.6
3.6
3.7
3.7

33.3
22.8
10.9
11.8
0.1
5.7
3.2
1.5
0.2
65.7
5.4
11.6
3.0
1.1
17.3
14.3
1.6
22.3
3.3
3.3

33.0
22.3
10.2
12.0
0.1
5.7
3.0
1.6
0.4
45.5
4.9
11.0
3.4
1.0
16.6
13.7
1.5
4.7
2.4
2.4

33.8
23.4
10.5
12.8
0.2
5.5
2.8
1.9
0.2
41.8
4.7
10.8
4.1
1.1
16.8
13.8
1.4
0.8
2.1
2.0

34.0
23.7
10.7
12.8
0.2
5.7
2.5
1.9
0.2
39.7
4.6
10.4
4.3
1.0
15.9
13.1
1.6
0.5
1.5
1.8

34.8
24.6
11.2
13.2
0.2
5.8
2.5
1.7
0.2
38.6
4.6
9.9
4.0
1.0
14.9
12.1
1.4
0.6
2.1
2.1

32.8
23.6
10.5
13.0
0.2
5.3
2.4
1.3
0.1
35.1
4.3
9.1
3.1
0.9
13.0
10.7
1.2
1.6
1.8
1.8

-1.2

-0.7
-0.5
-1.2

0.0

-0.7
-0.5

31.2
23.0
9.9
13.0
0.2
5.2
1.6
1.3
0.0
33.8
3.6
8.4
3.1
0.9
12.4
10.5
1.9
2.0
1.6
1.5

0.5

0.0

-0.2

0.0

-0.1

-0.1

0.1

-0.2

1.8
2.2
0.6
0.1
0.1
0.5
0.8
0.4
0.1
0.0
0.0
0.2

:
1.8
2.1

0.2

2.6
2.2
0.2
1.1
0.0
0.6
0.4
-0.4
-0.1
-0.3
0.0
0.0

:
0.9
-0.9

1.7

0.2

0.1
2.0
0.6
0.6
0.1
0.6
0.1
1.9
-0.2
1.9
0.0
0.2

:
1.0
-0.4

1.4

:
0.9
0.4

0.5

-0.2

-7.5
10.3
9.7
0.0
0.2
0.7
-0.2
17.9
0.6
16.1
1.0
0.2

:
-4.2
0.8

-5.0

-13.9
1.7
0.6
2.4
0.1
-1.4
0.0
15.6
0.8
14.7
0.0
0.1

-32.1
-7.0
-6.8
1.1
0.3
-1.4
-0.2
25.1
2.1
3.6
18.8
0.7

-12.6
2.1
-0.4
-0.4
0.7
2.1
0.0
14.7
1.7
-5.2
18.0
0.2

-7.9
3.5
3.3
0.5
-1.4
1.0
-0.1
11.4
2.2
-4.3
13.3
0.2

:
1.8
-0.4

:
0.3
-9.7

:
12.9
15.4

:
-0.7
9.8

2.2

10.0

-2.5

-10.5

:

:

:

:

:

:

:

:

:

0.5

-2.8
-3.4
-0.1
-2.7
-0.4
0.0
-0.2
-0.6
-0.1
3.3
-3.9
0.1

:
3.7
-0.5

4.2

-3.9
-10.1
-3.3
-0.8
-6.3
0.0
0.4
-6.2
-5.5
3.4
-4.4
0.3

:
4.6
4.8

-0.3

:

:

:
:
:
:
:
44.7
9.4
5.1
4.9
20.3

:
:
:
:
:
39.7
8.3
1.5
4.1
21.3

-5.6
-3.1
-0.7
-0.4
-1.3
-0.7
0.1
2.5
-17.1
14.2
5.9
-0.5

:
4.0
3.1

0.9

:

:
:
:
:
:
52.8
13.4
5.7
11.3
17.2

0.5

-3.1
-3.6
0.0
-2.7
-0.7
0.0
-0.2
-0.5
-0.1
3.4
-3.8
0.1

:
3.7
-0.5

4.2

:

:
:
:
:
:
39.8
7.9
1.5
4.8
21.3

0.2
0.0
-0.1
0.3
0.0
0.0
0.2
0.0
-0.1
0.3
0.0

0.0
0.0

:

-2.2
0.0
-0.4
-1.7
0.0

4.3
0.0
-2.2 109.3
9.6
0.0
68.8
-0.4
26.9
-1.7
4.0
0.0
-69.6
:

:
:
:
:
:
37.5
11.8
6.1
2.3
12.1

:
:
:
:
:
50.8
11.1
4.6
16.1
13.2

:
:
:
:
:
53.2
14.5
5.4
13.7
14.4

4.9

5.2

5.3

5.8

5.2

4.5
84.6 110.9 131.5 133.8 125.6 109.5
9.6
68.4
27.1
4.4
-69.9
:

17.5
70.4
41.2
4.7
-80.9
:

11.1
75.3
34.7
4.6
-81.0
:

35.5
53.9
35.6
6.4
-78.2
:

33.6
49.0
22.0
6.4
-60.2
:

8.3
50.6
21.2
4.6
-47.2
:

:
:
:

:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:
:
:
:
:
24.1
9.3
0.0
1.4
8.9

4.5
38.8
7.4
25.8
3.1
2.5
-14.7
:

:
:

:

:

:

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

:
:

:

:

:

:
36.1
7.4
25.6
1.9
23.7
3.1
0.1
3.0
:
:
9.3

:
:
:
:
:
25.9
5.6
1.3
1.7
12.6

4.8
31.4
4.9
22.0
1.2
3.3
-5.4
:

1.6

0.2
1.8

:

:

:

:
26.1
4.9
20.1
0.9
19.1
1.2
0.1
1.0
:
:
7.1

:
:
:
:
:
26.9
5.5
2.3
1.5
12.9

4.7
27.6
4.4
19.1
1.1
3.1
-0.7
:

2.8

-0.4
2.4

:

:

:

:
23.6
4.4
18.2
0.8
17.3
1.1
0.2
0.9
:
:
8.3

:
:
:
:
:
28.3
5.9
2.3
1.5
13.9

4.7
27.5
3.9
19.5
1.1
3.1
0.8
:

0.3

1.8
2.0

:

:

:

:
23.9
3.9
19.0
2.8
16.1
1.1
0.2
0.9
:
:
9.4

:
:
:
:
:
35.9
15.8
2.5
1.7
11.2

4.7
47.6
4.7
37.6
1.8
3.4
-11.6
:

:
:
:
:
:
43.3
18.1
5.1
1.9
12.9

5.3
67.8
6.1
55.9
2.0
3.8
-24.5
:

:

:

:

:
42.4
4.7
36.2
13.6
22.6
1.5
0.2
1.3
:
:
19.3

:

:

:

:
61.8
6.1
54.0
12.1
41.9
1.7
0.4
1.3
0.0
0.0
24.4

-7.0

-13.8

-32.3

-12.6

-8.0

17.3
10.3

14.8
1.0

23.8
-8.5

26.1
13.6

-5.7

3.0
-2.7

-3.8

-6.3
-10.2

-3.1

-10.1

0.5

-0.3

11.6
3.6

3.5

-0.2

0.4

-0.1

0.2

:

:

:

:

:

:

:

:

0.0

0.1
-0.1
86.8 109.1 120.1 120.0 107.5
11.1
35.5
63.0
49.9
1.4
2.0
61.0
48.5
33.5
34.7
1.1
0.7
32.8
33.6
0.2
0.2
12.5
9.0
15.7
20.8

8.3
58.0
4.3
53.7
20.5
0.4
20.1
0.2
0.0
17.4

33.6
54.0
2.2
51.9
21.4
0.3
21.1
0.2
5.0
16.6

17.5
62.8
1.3
61.5
39.7
0.8
38.9
0.2
13.0
20.3

0.2
0.2

0.2

0.0

0.0

0.0
-2.2
0.0
-0.4
-0.4
0.0
-1.7
0.0
-1.7

-2.3

-0.9
-3.2

-3.4

-0.1

0.4

-0.1
93.8
9.6
58.5
0.6
58.0
25.6
0.5
25.1
0.2
11.2
11.5

-2.6

-0.7
-3.4

-3.6

-0.1

0.4

-0.1
94.0
9.6
59.0
1.0
58.0
25.4
0.5
24.9
:
:
:

13.2
0.9
-2.0

17.2
1.8
-1.6

14.7
1.7
6.7

16.1
1.8
3.3

16.3
1.8
4.8

16.9
1.8
3.1

18.8
1.8
-3.5

20.2
1.9
-12.1

18.9
1.9
-30.9

17.9
1.9
-12.0

17.8
1.9
-7.8

17.4
1.9
-6.1

17.0
1.9
-3.5

15.4
1.6
-2.1

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus financial accounts)

Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

:

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

-1.9

6.7
2.0
2.0
0.0
-0.7
-0.2
1.0
-4.7
-0.2
-3.6
-1.4
0.4

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-2.1

4.9

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other 
changes in assets / liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in 
assets / liabilities

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

Net acquisition of financial assets

61=(-)33

Incurrence in liabilities not in government debt

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Valuation effects and other changes in volume in 
government debt

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

2.9
0.6
0.6
0.0
0.0
0.1
0.8
0.7
0.6
2.6
0.8
0.7
0.0
0.0
0.7
0.1
0.0
0.1
0.3
0.3

0.3

0.0

0.3
0.0
-0.1
0.1
-0.1
0.0
-0.1
-0.4
0.0
0.0
-0.4
0.0

:
0.0
0.0

0.0

:

:
:
:
:
:
2.1
0.4
0.4
1.1
0.0

0.2
2.4
0.0
0.0
1.9
0.5
-0.3
:

0.3

-0.4
-0.1

0.0

0.0

0.0

0.0
1.9
0.0
0.0
0.0
0.0
1.9
0.0
1.9
:
:
:

2.2
0.7
-0.1

 Government finance statistics – summary tables 1/2016

44

Ireland

Consolidated general government (S.13)

Table A - Summary table

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

annual growth rates**

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
15a
16
17
18
19

Government deficit

20=1-10

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

14.9
15.5
15.0
15.9
17.1
17.8
11.9
19.0
-4.5
6.3
13.6
12.9
-3.8
3.6
7.9
5.5
8.4
-55.6
30.4
30.4

5.3
3.6
3.9
3.6
-24.7
14.3
7.1
12.1
0.1
18.4
15.6
17.1
-16.6
29.4
20.2
20.8
24.1
16.2
35.8
35.4

9.0
8.3
10.8
6.2
-10.4
10.8
19.0
-6.8
18.5
13.4
13.8
14.7
1.8
-2.6
18.2
17.1
26.5
-2.7
7.2
11.1

9.3
10.0
9.3
10.5
40.9
7.7
15.7
-12.4
7.7
6.9
5.7
11.4
-1.0
6.7
8.0
7.3
14.3
2.8
-3.8
-7.2

9.4
27.1
-33.3
-33.8
-2.8
26.7
-11.0
-2.2
-11.4
-67.3
18.6

5.1
10.9
-46.8
28.9
-38.9 10058.3
27.4
28.4
54.4
-7.5
11.3
5.0
5.3
3.0
-1.3
-2.8
8.6
6.8
-22.0
-12.5
18.2
0.4

7.6
0.7
4.7
13.0
11.3
6.3
4.1
2.2
6.6
-22.9
1.0

Other economic flows in government assets and liabilities

10.7
11.2
11.5
11.2
-6.2
10.9
11.6
3.1
2.3
7.8
6.6
8.7
-3.4
3.4
10.6
10.3
7.4
18.1
2.8
3.0

9.3
8.4
16.1
3.9
8.3
14.4
0.7
2.1
-0.9
6.6
12.9

:
5.7
1.7

-6.7

10.4
10.8
13.4
8.0
36.5
8.8
12.5
12.6
4.1
9.6
-3.0
14.3
1.6
12.1
13.5
13.4
7.9
0.0
9.5
9.5

10.1
11.8
13.5
5.2
5.1
23.0
1.3
3.0
0.0
4.4
10.4

:
8.2
7.1

3.5

:

14.0
14.2
12.3
15.9
29.6
9.5
13.1
22.5
28.7
10.3
11.2
9.6
6.3
-2.8
11.6
11.6
9.7
-8.5
17.4
16.6

9.3
3.9
94.0
-2.2
5.1
8.1
-1.2
-3.0
-1.4
2.5
1.0

:
3.6
-3.0

5.1
3.3
3.1
3.3
21.8
11.9
2.5
14.1
14.7
13.0
10.8
9.6
7.2
7.2
13.3
13.6
-6.3
47.0
29.3
31.3

8.1
12.5
29.5
4.5
4.9
2.1
7.5
-4.9
10.7
4.1
6.5

:
4.1
-1.4

-8.2
-12.4
-12.8
-12.0
-14.9
2.7
6.4
38.0
-22.1
11.0
3.1
6.5
21.1
6.9
13.3
13.9
11.5
60.7
10.8
6.8

34.7
156.3
-1.5
10.6
5.1
-4.8
61.8
15.2
78.6
89.0
4.7

:
-14.0
2.8

-13.6
-15.6
-18.6
-12.4
-27.7
-6.7
8.4
-8.8
-59.2
1.9
-0.5
-2.3
42.3
-1.7
9.8
11.5
-22.4
94.6
-37.5
-35.8

4.4
3.5
89.5
4.0
-11.2
0.2
29.7
15.8
35.2
-0.1
3.5

:
4.5
-0.8

-34.9

-214.8

-568.2

-17.2

-2.0
-2.2
-1.6
-2.6
-7.8
-7.4
15.5
11.9
-59.6
36.4
-9.9
-6.9
44.2
-3.2
-0.3
-1.7
-2.3
504.4
-12.1
-10.8

-15.9
-36.8
21.4
13.6
-11.0
-3.0
36.3
33.2
6.3
928.1
17.2

:
0.6
-14.0

-39.9

3.5
2.6
-1.6
6.4
-1.2
5.1
-2.3
11.9
89.5
-27.4
-4.5
-0.6
19.7
-5.7
0.1
0.1
-4.9
-77.9
-22.5
-25.6

5.9
-3.3
-6.4
32.8
18.4
0.4
18.2
21.1
-10.7
89.0
4.8

:
36.0
19.0

5.6

3.1
5.3
3.2
7.0
17.6
-3.2
-4.6
20.8
-51.0
-7.7
-4.0
-1.4
21.5
11.4
2.2
1.4
-6.1
-82.9
-14.1
-13.8

6.9
30.3
12.1
-8.6
7.9
-1.4
10.3
6.5
-8.9
60.8
3.4

:
-1.4
8.8

17.5

3.3
3.8
5.1
2.9
-2.2
6.7
-7.2
3.1
-0.4
-2.5
-0.7
-1.3
7.1
-5.5
-3.0
-2.8
18.4
-36.4
-27.1
-7.4

-5.9
-5.0
-8.0
-9.8
-5.2
1.8
2.0
-49.4
27.1
17.1
-7.7

:
7.8
2.4

-1.2

:

:

:

:

:

:

:

:

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
4.1
0.8

:
2.8
0.2

:
-7.3
1.9

-2.3

-4.1

22.0

:
3.8
-0.7

-8.2

:

:

:

:

:

:
:
:
:
:
13.5
27.1
-33.3
-33.8
9.2

23.5
-10.2
-2.2
-18.0
51.0
19.9

:
:
:
:
:
:
:
:
:
:
-2.2
13.7
29.0
-44.8
-33.3 10725.0
25.9
28.3
32.5
1.0

3.0
3.2
-2.8
7.5
-11.5
-5.8

4.6
7.2
-1.3
11.3
-24.7
22.2

:
:
:
:
:
11.4
1.8
6.5
7.8
20.8

3.9
3.3
2.2
6.2
-28.4
-2.1

:
:
:
:
:
15.1
21.4
22.6
3.8
13.4

:
:
:
:
:
18.3
7.7
26.4
5.1
20.4
113.7 1246.6
31.3
8.4
3.0
3.8
16.0
67.6

14.8
2.4
2.1
1.7
6.4
10.2

Table B - Government debt and link with the deficit

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:
:
26.9

Table C - Memorandum items

75
76
77=20+18-76
78
79

(**) or contributions for items 22 to 38

14.9
17.5

17.0
:

3.0

3.7
6.7

:

:

:

:
3.7
-3.0
7.4
247.2
-11.4
-11.4
112.6
-15.6
:
:
28.8

17.7
15.1

12.5
:

-1.1

2.5
1.4

:

:

:

:
2.5
-1.0
6.0
3.8
6.7
-23.7
50.6
-30.0
:
:
-34.9

14.6
10.4

11.5
:

1.5

4.9
6.3

:

:

:

:
4.9
2.2
7.8
-37.6
21.3
-26.6
-18.6
-28.1
:
:
2.6

8.8
9.1

7.2
:

4.8

1.1
5.9

:

:

:

:
1.1
2.2
0.7
-55.7
9.4
5.3
80.4
-10.4
:
:
21.7

8.0
9.7

7.1
:

6.2

0.7
6.9

:

:

:

:
0.7
3.0
-0.4
-22.3
0.9
13.2
-55.4
42.0
:
:
13.9

8.3
8.7

8.8
:

:
:
:
:
:
12.9
6.3
98.4
-2.5
11.4
151.3
7.4
-4.3
-3.0
-5.8
2.6
1.2

11.7

-1.5
10.2

:

:

:

:
-1.5
-3.0
-1.4
-0.2
-1.5
2.1
56.8
-5.1
:
:
27.1

10.1
9.4

8.8
:

:
:
:
:
:
12.1
14.3
8.6
4.5
14.8
142.6
6.4
6.1
-4.9
8.8
3.7
6.1

1.2

7.9
9.1

:

:

:

:
7.9
-4.9
11.3
260.2
-0.8
3.5
3.4
3.5
:
:
20.5

11.0
6.3

6.6
:

:
:
:
:
:
20.7
154.7
-0.2
10.7
-23.1
-10.9
-4.6
64.6
15.2
83.9
60.8
5.8

:
:
:
:
:
8.9
3.5
88.8
2.4
3.5
-4.6
0.6
28.9
16.5
34.3
-0.1
1.5

:
:
:
:
:
-15.2
-35.9
16.3
13.6
-7.6
-142.6
-3.8
22.3
33.0
-11.3
944.7
17.5

:
:
:
:
:
41.9
-1.9
-21.7
647.7
14.1
-297.9
18.1
37.2
325.8
1.3
8.8
45.2

-27.8

-29.4

68.8
41.1

31.5
2.0

-51.3

37.8
-13.5

-15.1

31.5
16.4

:

:

:

:
68.8
15.2
81.8
355.9
33.5
33.9
17.1
37.5
:
:
95.8

5.9
-3.0

-4.8
:

:

:

:

:

:

:

:
31.5
16.6
34.6
-19.9
67.5

:
37.8
33.0
5.3
-64.8
25.5
1.8 1101.2
58.1
5.8
-8.7 1453.2
:
:
-29.9

:
:
13.9

-3.0
-4.8

-9.7
:

-8.3
-2.1

-1.9
:

:

:

:

:
31.5
325.9
-2.5
-47.6
1.2
9.3
-23.7
10.0
0.0
:
-0.4

-0.9
2.5

4.7
:

:
:
:
:
:
5.4
31.1
19.6
-14.3
9.2
1.5
-8.7
19.1
6.4
10.7
62.5
1.8

-7.4

10.7
3.3

3.2

-0.2

0.4

0.0
10.7
6.3
-7.1
-32.9
-6.1
62.4
237.9
59.8
0.0
81.3
26.3

0.3
2.7

0.5
:

:
:
:
:
:
1.9
-5.0
8.2
-15.2
22.7
36.2
1.8
4.4
-49.5
33.9
18.7
-24.4

-4.9

2.5
-2.3

-2.6

0.4

-0.1

0.0
2.5
-49.5
29.1
-5.7
30.1
17.6
-23.5
18.9
0.0
48.2
0.3

-0.1
1.5

2.6
:

7.6
9.3
9.9
8.5
28.8
6.1
2.6
-4.3
36.0
2.3
7.3
0.8
-2.4
2.3
-1.5
-2.4
-5.5
25.8
52.6
21.2

-20.0
-26.3
-13.9
-58.2
-0.3
7.1
-4.9
-33.4
5.1
-11.1
7.5

:
9.1
3.8

0.4

:

:
:
:
:
:
-10.9
-26.0
-5.9
-54.1
24.8
0.5
-1.7
-1.0
-33.3
12.7
-11.3
2.0

-3.3

-5.6
-8.9

-8.8

-0.3

0.2

0.0
-5.6
-33.3
5.7
57.4
4.6
-11.2
-10.2
-11.2
0.0
1.2
-18.8

3.1
3.5

5.3
:

7.3
9.3
6.0
12.0
11.8
4.6
10.0
-11.3
-28.9
3.5
6.1
3.9
-9.9
-0.9
-0.5
-0.3
-5.7
212.6
-2.4
-2.5

-8.7
-1.2
-60.5
-9.6
0.3
-5.3
-0.6
-1.2
4.9
-12.7
2.8

:
9.5
-0.5

-5.9

:

:
:
:
:
:
0.8
0.0
-65.9
-5.2
18.7
56.9
3.7
-1.0
-1.0
3.1
-11.3
9.9

-2.4

-1.0
-3.4

-3.6

-0.1

0.4

-0.1
-1.0
-1.0
5.4
-68.6
7.9
-13.1
-18.5
-13.0
0.0
1.7
-17.1

2.6
0.0

13.5
:

 Government finance statistics – summary tables 1/2016

45

Greece

Consolidated general government (S.13)

Table A - Summary table

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
15a
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl . own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

Government deficit

1995

2000

2005

2006

2007

2008

2009

2010

in million national currency

33 753
17 828
11 426
6 109
293
9 635
2 331
2 734
1 225
42 809
4 973
9 479
9 953
150
12 084
10 243
1 703
523
3 944
3 633

59 836
32 706
18 455
13 816
435
16 339
3 755
3 432
3 604
65 575
7 442
14 895
9 679
13
20 518
17 375
2 226
2 483
8 319
7 137

78 449
41 904
23 632
17 878
394
24 537
5 324
3 346
3 338
90 778
11 727
22 700
9 353
169
31 968
27 090
4 176
1 329
9 356
8 811

85 338
45 022
26 688
18 009
325
25 891
5 643
3 798
4 984
98 292
13 629
23 988
9 623
80
35 966
30 437
3 723
734
10 549
12 482

93 921
48 743
29 241
19 199
303
28 892
6 617
4 277
5 392
109 528
15 639
25 777
10 469
195
39 996
33 879
4 155
1 464
11 833
11 286

98 351
50 667
30 413
19 640
614
30 641
7 190
5 186
4 667
122 957
14 973
28 001
11 653
99
45 772
38 773
4 908
3 659
13 892
13 514

92 422
48 642
27 826
20 292
524
29 344
6 739
4 983
2 714
128 412
15 821
31 013
11 972
234
48 987
41 584
4 754
3 091
12 540
13 562

93 253
47 386
28 454
18 682
250
29 700
6 829
4 872
4 466
118 586
13 742
28 020
13 239
343
47 378
40 114
4 403
3 006
8 455
8 332

20=1-10

Net lending ( + ) / net borrowing (-)

-9 056

-5 739

-12 329

-12 954

-15 607

-24 606

-35 990

-25 333

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus  financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other changes in assets 
/ liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in assets / 
liabilities

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

61=(-)33

Net acquisition of financial assets

Incurrence in liabilities not in government debt

62

Valuation effects and other changes in volume in government debt

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

-9 056

8 223
-833

3 222

-613

-577

-2 865
:
:
:
:
:
:
:
:
:
:

-5 739

15 891
10 152

2 804

-947

3 702

4 593
148 217
497
107 750
1 766
105 984
39 970
2 789
37 181
:
:

-12 329

-12 954

-15 607

-24 606

-35 990

-25 333

14 694
2 365

966

3 133

363

-2 097
213 970
1 378
172 451
1 156
171 295
40 141
460
39 681
:
:

11 678
-1 276

1 601

-2 419

-9

-449
225 648
1 085
184 156
943
183 213
40 407
1 635
38 772
:
:

14 267
-1 340

758

-3 136

212

826
239 915
751
201 108
1 625
199 483
38 056
674
37 382
:
:

24 860
254

5 491

-6 022

936

-151
264 775
844
225 449
5 496
219 953
38 482
852
37 630
:
:

36 287
297

3 301

-2 423

-965

384
301 062
1 663
262 773
10 820
251 953
36 626
800
35 826
0
0

29 508
4 175

4 037

-568

504

202
330 570
1 203
262 555
9 121
253 434
66 812
1 004
65 808
0
21 000

16 559
2 596
-7 708
93 064
:

25 791
4 055
-1 475
141 247
:

39 889
5 892
-8 865
199 242
:

43 911
6 399
-8 804
217 862
828

47 750
6 820
-10 594
232 695
859

50 144
7 344
-18 058
241 990
854

55 367
7 822
-31 272
237 534
846

50 212
7 978
-24 856
226 031
852

 Government finance statistics – summary tables 1/2016

46

Greece

Consolidated general government (S.13)

in million national currency

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

Table A - Summary table

2011

2012

2013

2014

2015

2015

2015

2015

2015

2015

Government revenue and expenditure
91 077
47 323
27 971
19 102
250
27 272
5 770
5 656
5 056
112 282
10 075
25 962
15 067
1 342
47 529
40 392
3 362
3 776
5 169
5 069

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
15a
16
17
18
19

Government deficit

88 805
46 706
25 865
20 680
161
26 621
5 156
5 504
4 818
105 675
9 652
24 360
9 743
1 294
44 387
38 838
2 909
8 409
4 921
4 790

88 565
44 539
25 443
18 934
162
24 455
4 891
7 248
7 432
112 068
8 408
21 954
7 275
1 952
38 702
34 257
3 207
21 965
8 605
6 188

83 463
45 118
27 626
17 355
137
24 088
4 800
5 025
4 432
89 939
8 558
21 832
7 181
1 644
38 399
34 564
3 622
1 603
7 100
6 527

84 662
45 020
28 310
16 544
166
24 428
4 844
5 114
5 256
97 419
8 194
21 447
6 703
1 659
38 995
34 931
2 895
9 327
8 199
6 747

-16 286

-15 141
-1 145
-16 286

-186

-14 955
-1 145

62 783
43 183
27 484
15 563
136
6 359
3 936
4 187
5 118
75 497
6 460
18 989
6 821
1 330
7 499
7 412
17 647
9 913
6 838
5 404

6 308
1 538
534
974
30
0
638
3 269
863
5 807
1 376
2 093
65
0
895
756
50
35
1 293
1 275

31 857
299
292
7
0
18 069
270
12 799
420
32 401
358
365
3
329
30 601
26 763
153
524
68
68

20=1-10

-21 205

-16 870

-23 503

-6 476

-12 757

-12 714

501

-544

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Table B - Government debt and link with the deficit

57=20

-21 205

-16 870

-23 503

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

25 719
4 514

73

2 915

1 556

-30
356 289
1 106
251 676
11 844
239 832
103 507
662
102 845
0
52 901

-51 195
-68 065

45 772

-1 911

-111 957

31
305 094
1 055
93 443
16 516
76 927
210 596
359
210 237
0
161 105

15 416
-8 087

-6 476

-792
-7 268

-11 741

-13 183

5 152

-1 581

83
320 510
1 088
79 205
11 993
67 212
240 217
183
240 034
0
186 429

2 686

3 216

13
319 718
6 374
70 059
12 826
57 233
243 285
356
242 929
0
194 729

-12 757

-8 266
-21 023

-17 746

-1 794

-934

-549
311 452
5 555
61 631
12 119
49 512
244 266
199
244 067
0
183 796

-1 183
-1 183

-1 183

0

0

0
-13 431
-191
-8 783
-2 163
-6 620
-4 457
-3 519
-938

Table C - Memorandum items

75
76
77=20+18-76
78
79

44 906
7 456
-23 492
207 029
821

41 561
7 114
-19 063
191 204
762

36 750
6 793
-21 691
180 389
740

35 913
6 459
-5 835
177 559
:

35 212
6 311
-10 869
176 023
:

-12 714

-6 841
-19 555

-16 926

-1 209

-934

-486
323 116
5 746
70 414
14 282
56 132
246 956
3 709
243 247
:
:

26 690
5 054
-10 930

501

-98
403

366

27

0

10
1 618
:
0
0
0
1 618
9
1 609
:
:

4 196
1 222
572

-544

-144
-688

-3

-612

0

-73
149
:
0
0
0
149
0
149
:
:

4 326
35
-511

 Government finance statistics – summary tables 1/2016

47

Greece

Consolidated general government (S.13)

Table A - Summary table

Government revenue and expenditure
Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl. own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

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
15a
16
17
18
19

Government deficit

in % of GDP

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

1995 2000

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015 2015

2015

2015

2015

2015

36.3
19.2
12.3
6.6
0.3
10.4
2.5
2.9
1.3
46.0
5.3
10.2
10.7
0.2
13.0
11.0
1.8
0.6
4.2
3.9

42.4
23.2
13.1
9.8
0.3
11.6
2.7
2.4
2.6
46.4
5.3
10.5
6.9
0.0
14.5
12.3
1.6
1.8
5.9
5.1

39.4
21.0
11.9
9.0
0.2
12.3
2.7
1.7
1.7
45.6
5.9
11.4
4.7
0.1
16.0
13.6
2.1
0.7
4.7
4.4

39.2
20.7
12.2
8.3
0.1
11.9
2.6
1.7
2.3
45.1
6.3
11.0
4.4
0.0
16.5
14.0
1.7
0.3
4.8
5.7

40.4
20.9
12.6
8.3
0.1
12.4
2.8
1.8
2.3
47.1
6.7
11.1
4.5
0.1
17.2
14.6
1.8
0.6
5.1
4.9

40.6
20.9
12.6
8.1
0.3
12.7
3.0
2.1
1.9
50.8
6.2
11.6
4.8
0.0
18.9
16.0
2.0
1.5
5.7
5.6

38.9
20.5
11.7
8.5
0.2
12.4
2.8
2.1
1.1
54.1
6.7
13.1
5.0
0.1
20.6
17.5
2.0
1.3
5.3
5.7

41.3
21.0
12.6
8.3
0.1
13.1
3.0
2.2
2.0
52.5
6.1
12.4
5.9
0.2
21.0
17.7
1.9
1.3
3.7
3.7

44.0
22.9
13.5
9.2
0.1
13.2
2.8
2.7
2.4
54.2
4.9
12.5
7.3
0.6
23.0
19.5
1.6
1.8
2.5
2.4

46.4
24.4
13.5
10.8
0.1
13.9
2.7
2.9
2.5
55.3
5.0
12.7
5.1
0.7
23.2
20.3
1.5
4.4
2.6
2.5

49.1
24.7
14.1
10.5
0.1
13.6
2.7
4.0
4.1
62.1
4.7
12.2
4.0
1.1
21.5
19.0
1.8
12.2
4.8
3.4

47.0
25.4
15.6
9.8
0.1
13.6
2.7
2.8
2.5
50.7
4.8
12.3
4.0
0.9
21.6
19.5
2.0
0.9
4.0
3.7

48.1
25.6
16.1
9.4
0.1
13.9
2.8
2.9
3.0
55.3
4.7
12.2
3.8
0.9
22.2
19.8
1.6
5.3
4.7
3.8

-9.3

-8.6
-0.7
-9.3

-0.1

-8.5
-0.7

35.7
24.5
15.6
8.8
0.1
3.6
2.2
2.4
2.9
42.9
3.7
10.8
3.9
0.8
4.3
4.2
10.0
5.6
3.9
3.1

3.6
0.9
0.3
0.6
0.0
0.0
0.4
1.9
0.5
3.3
0.8
1.2
0.0
0.0
0.5
0.4
0.0
0.0
0.7
0.7

18.1
0.2
0.2
0.0
0.0
10.3
0.2
7.3
0.2
18.4
0.2
0.2
0.0
0.2
17.4
15.2
0.1
0.3
0.0
0.0

20=1-10

Net lending ( + ) / net borrowing (-)

-9.7

-4.1

-6.2

-5.9

-6.7

-10.2

-15.2

-11.2

-10.2

-8.8

-13.0

-3.6

-7.2

-7.2

0.3

-0.3

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus financial accounts)

Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other 
changes in assets / liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in 
assets / liabilities

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

Table B - Government debt and link with the deficit

-9.7

8.8
-0.9

3.5

-0.7

-0.6

-4.1

-6.2

11.3
7.2

2.0

-0.7

2.6

7.4
1.2

0.5

1.6

0.2

-5.9

5.4
-0.6

0.7

-1.1

0.0

-6.7

-10.2

-15.2

-11.2

-10.2

-8.8

-13.0

6.1
-0.6

0.3

-1.3

0.1

10.3
0.1

2.3

-2.5

0.4

15.3
0.1

1.4

-1.0

-0.4

13.1
1.8

1.8

-0.3

0.2

12.4
2.2

0.0

1.4

0.8

-26.8
-35.6

23.9

-1.0

-58.6

8.5
-4.5

-6.5

2.9

-0.9

-3.6

-0.4
-4.1

-7.2

-4.7
-11.9

-7.4

-10.1

1.5

1.8

-1.0

-0.5

-3.1

3.3

0.7

0.3

0.0

0.0

0.0

0.1

0.2

0.4

-0.1

-0.2

-1.1

-0.3
: 104.9 107.4 103.6 103.1 109.4 126.7 146.2 172.1 159.6 177.7 180.1 176.9
3.2
:
0.6
35.0
:
43.9
6.9
:
6.6
28.1
:
37.3
50.0 110.1 133.2 137.0 138.8
:
:
0.1
0.1
49.7 110.0 133.1 136.8 138.7
:
0.0
0.0
:
84.3 103.3 109.7 104.4
:

0.5
93.2 110.6 116.2 121.6
5.7
90.9 106.1 112.1 115.8
15.9
0.4
15.6
:
:

0.5
84.5
0.4
84.1
18.5
0.8
17.8
:
:

0.4
76.3
1.3
75.0
28.3
2.0
26.3
:
:

0.7
86.6
0.6
86.0
20.1
0.2
19.9
:
:

0.3
86.4
0.7
85.7
16.4
0.3
16.1
:
:

29.6
0.4
29.1
0.0
9.3

15.4
0.3
15.1
0.0
0.0

3.6
39.5
7.2
32.2

0.6
48.9
8.6
40.2

0.0
25.6

0.2

0.0

0.3

2.3

0.5

0.0

0.2

4.6

4.0

0.0

-7.2

-3.9
-11.1

-9.6

-0.7

-0.5

-0.7
-0.7

-0.7

0.0

0.0

0.0
-0.3
-7.6 183.6
3.3
-0.1
40.0
-5.0
8.1
-1.2
31.9
-3.8
-2.5 140.3
-2.0
2.1
-0.5 138.2
:
:

17.8
2.8
-8.3

18.3
2.9
-1.0

20.0
3.0
-4.4

20.2
2.9
-4.0

20.5
2.9
-4.6

20.7
3.0
-7.5

23.3
3.3
-13.2

22.2
3.5
-11.0

21.7
3.6
-11.3

21.7
3.7
-10.0

20.4
3.8
-12.0

20.2
3.6
-3.3

20.0
3.6
-6.2

15.2
2.9
-6.2

57=20

Government deficit (-) / surplus (+)

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

Net acquisition of financial assets

61=(-)33

Incurrence in liabilities not in government debt

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Valuation effects and other changes in volume in 
government debt

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

 Government finance statistics – summary tables 1/2016

0.3

-0.1
0.2

0.2

0.0

0.0

0.0
0.9
:
0.0
0.0
0.0
0.9
0.0
0.9
:
:

2.4
0.7
0.3

-0.3

-0.1
-0.4

0.0

-0.3

0.0

0.0
0.1
:
0.0
0.0
0.0
0.1
0.0
0.1
:
:

2.5
0.0
-0.3

48

Greece

Consolidated general government (S.13)

Table A - Summary table

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

annual growth rates**

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
15a
16
17
18
19

10.8
10.8
6.5
16.4
34.3
10.6
4.8
4.0
28.4
6.2
2.0
8.3
-4.6
-59.4
10.9
11.2
1.2
132.3
-5.0
-1.8

3.1
0.6
5.0
-5.3
-1.6
8.5
15.6
37.2
-44.6
6.7
21.8
6.8
-1.2
200.0
10.3
10.5
5.6
-38.5
7.2
26.7

5.4
9.0
8.3
10.7
-12.1
15.7
-0.2
-29.1
-51.7
7.0
3.6
11.8
-4.8
33.3
7.9
7.3
0.1
31.2
9.8
-11.4

6.7
1.6
3.2
0.0
-22.6
8.7
14.6
4.3
122.7
11.3
12.1
6.8
-3.8
382.7
13.4
13.9
23.8
17.8
21.6
32.8

8.3
5.3
3.5
7.9
11.3
5.1
44.5
-2.7
27.8
10.7
17.3
15.3
5.8
-24.7
5.8
5.9
30.8
50.4
0.3
3.7

4.4
9.2
5.3
14.5
21.6
4.7
-25.8
-1.3
21.5
-1.6
-4.9
3.7
0.9
-10.6
9.3
9.1
9.6
-62.6
-21.6
-20.1

8.8
7.4
12.9
0.7
-17.5
5.5
6.0
13.5
49.3
8.3
16.2
5.7
2.9
-52.7
12.5
12.4
-10.8
-44.8
12.8
41.7

10.1
8.3
9.6
6.6
-6.8
11.6
17.3
12.6
8.2
11.4
14.7
7.5
8.8
143.8
11.2
11.3
11.6
99.5
12.2
-9.6

4.7
3.9
4.0
2.3
102.6
6.1
8.7
21.3
-13.4
12.3
-4.3
8.6
11.3
-49.2
14.4
14.4
18.1
149.9
17.4
19.7

-6.0
-4.0
-8.5
3.3
-14.7
-4.2
-6.3
-3.9
-41.8
4.4
5.7
10.8
2.7
136.4
7.0
7.2
-3.1
-15.5
-9.7
0.4

0.9
-2.6
2.3
-7.9
-52.3
1.2
1.3
-2.2
64.6
-7.7
-13.1
-9.7
10.6
46.6
-3.3
-3.5
-7.4
-2.7
-32.6
-38.6

-2.3
-0.1
-1.7
2.2
0.0
-8.2
-15.5
16.1
13.2
-5.3
-26.7
-7.3
13.8
291.3
0.3
0.7
-23.6
25.6
-38.9
-39.2

-2.5
-1.3
-7.5
8.3
-35.6
-2.4
-10.6
-2.7
-4.7
-5.9
-4.2
-6.2
-35.3
-3.6
-6.6
-3.8
-13.5
122.7
-4.8
-5.5

-0.3
-4.6
-1.6
-8.4
0.6
-8.1
-5.1
31.7
54.3
6.0
-12.9
-9.9
-25.3
50.9
-12.8
-11.8
10.2
161.2
74.9
29.2

-5.8
1.3
8.6
-8.3
-15.4
-1.5
-1.9
-30.7
-40.4
-19.7
1.8
-0.6
-1.3
-15.8
-0.8
0.9
12.9
-92.7
-17.5
5.5

1.4
-0.2
2.5
-4.7
21.2
1.4
0.9
1.8
18.6
8.3
-4.3
-1.8
-6.7
0.9
1.6
1.1
-20.1
481.8
15.5
3.4

Government deficit

20=1-10

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Table B - Government debt and link with the deficit

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Table C - Memorandum items

75
76
77=20+18-76
78
79

(**) or contributions for items 22 to 38

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:
:

7.2
9.5

5.6
:

-5.6

10.0
4.3

3.7

0.0

0.1

0.5
10.0
21.3
6.9
-57.7
7.9
18.2
-44.0
22.8
:
:

10.4
8.8

7.8
:

-6.0

5.2
-0.9

0.1

-1.3

-0.4

0.8
5.2
109.0
8.8
29.3
8.7
-5.0
-67.0
-2.9
:
:

10.3
8.2

7.4
:

-8.2

5.9
-2.3

-0.2

-1.2

-0.5

-0.4
5.9
-8.8
9.2
-43.9
9.7
-3.1
13.2
-3.2
:
:

7.9
7.9

9.4
:

-9.4

-6.2

9.8
0.4

2.6

-0.8

-0.1

-1.3
9.8
14.4
13.8
170.1
13.1
-2.9
-9.9
-2.8
:
:

7.4
1.2

0.5

1.6

0.2

-1.1
7.4
4.8
10.8
-21.0
11.1
-5.0
-12.4
-4.9
:
:

-6.1

5.5
-0.6

0.7

-1.1

0.0

-0.2
5.5
-21.3
6.8
-18.4
7.0
0.7
255.4
-2.3
:
:

-6.9

6.3
-0.6

0.3

-1.4

0.1

0.4
6.3
-30.8
9.2
72.3
8.9
-5.8
-58.8
-3.6
:
:

-10.3

-13.6

-8.4

-6.4

10.4
0.1

2.3

-2.5

0.4

-0.1
10.4
12.4
12.1
238.2
10.3
1.1
26.4
0.7
:
:

13.7
0.1

1.2

-0.9

-0.4

0.1
13.7
97.0
16.6
96.9
14.5
-4.8
-6.1
-4.8
:
:

9.8
1.4

1.3

-0.2

0.2

0.1
9.8
-27.7
-0.1
-15.7
0.6
82.4
25.5
83.7
:
:

7.8
1.4

0.0

0.9

0.5

0.0
7.8
-8.1
-4.1
29.9
-5.4
54.9
-34.1
56.3
:
151.9

-4.7

-14.4
-19.1

12.8

-0.5

-31.4

0.0
-14.4
-4.6
-62.9
39.4
-67.9
103.5
-45.8
104.4
:
204.5

-7.7

5.1
-2.7

-3.8

1.7

-0.5

0.0
5.1
3.1
-15.2
-27.4
-12.6
14.1
-49.0
14.2
:
15.7

-2.0

-0.2
-2.3

-4.1

0.8

1.0

0.0
-0.2
485.8
-11.5
6.9
-14.8
1.3
94.5
1.2
:
4.5

9.4
9.0

8.3
:

7.5
4.9

2.9
:

10.1
8.6

9.3
:

8.7
6.6

6.8
3.7

5.0
7.7

4.0
-0.6

10.4
6.5

-1.8
-0.9

-9.3
2.0

-4.8
0.7

-10.6
-6.5

-8.4
-3.6

-7.4
-4.6

-7.6
-7.2

-11.6
-4.5

-5.7
-2.9

-2.3
-4.9

-1.6
:

-4.0

-2.6
-6.6

-5.6

-0.6

-0.3

-0.2
-2.6
-12.8
-12.0
-5.5
-13.5
0.4
-44.1
0.5
:
-5.6

-2.0
-2.3

-0.9
:

 Government finance statistics – summary tables 1/2016

49

Spain

Consolidated general government (S.13)

Table A - Summary table

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
15a
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl . own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

Government deficit

1995

2000

2005

2006

2007

2008

2009

2010

in million national currency

171 301
92 620
46 512
44 610
1 498
57 005
8 108
11 837
1 731
203 628
19 745
50 337
22 679
4 619
70 264
60 753
6 179
9 602
20 203
19 818

246 000
141 100
74 092
64 519
2 489
81 425
10 963
11 148
1 364
252 608
26 016
64 995
20 424
7 496
90 545
75 762
10 455
9 007
23 670
23 716

367 699
218 998
113 847
100 834
4 317
117 460
15 843
12 544
2 854
356 470
43 222
90 719
16 220
9 728
129 936
106 559
15 406
12 279
38 960
38 862

407 937
245 400
123 712
116 825
4 863
127 099
17 871
15 181
2 386
385 793
47 156
98 039
16 100
10 429
140 143
113 976
17 244
13 975
42 707
43 599

442 300
267 610
124 632
137 626
5 352
136 417
19 706
18 266
301
420 680
54 226
107 445
16 892
11 857
149 786
123 760
17 019
13 582
49 873
49 467

409 909
229 579
108 121
116 609
4 849
142 049
21 366
18 719
-1 804
459 294
59 219
118 136
17 256
12 409
165 992
137 120
19 599
13 476
53 207
51 496

375 628
198 109
92 208
101 583
4 318
139 727
22 672
19 299
-4 179
493 865
61 032
125 564
18 348
12 485
186 763
155 074
20 614
12 369
56 690
55 142

391 661
215 266
110 407
100 625
4 234
138 649
22 852
18 371
-3 477
493 106
61 050
124 884
20 248
12 354
194 251
162 693
18 285
10 073
51 961
50 693

20=1-10

Net lending ( + ) / net borrowing (-)

-32 327

-6 608

11 229

22 144

21 620

-49 385

-118 237

-101 445

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus  financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other changes in assets 
/ liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in assets / 
liabilities

Government balance sheet 

6

-32 333
-568
-319
5
21
-638
361
31 765
191
26 167
3 906
1 502

:
:
:

:

:

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

61=(-)33

Net acquisition of financial assets

Incurrence in liabilities not in government debt

62

Valuation effects and other changes in volume in government debt

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

:
:
:
:
:
81 865
28 279
106
8 293
36 374
0
8 813
310 184
2 338
222 192
64 402
21 252
-228 319
:

-32 327

33 950
1 623

-568

-957

3 541

-392
283 457
2 338
216 717
71 747
144 971
64 402
7 836
56 566
:
:
28 385

0

-6 608
10 130
11 093
46
200
-3 219
2 009
16 738
-49
10 297
410
6 079

:
5 116
566

4 550

:

:
:
:
:
:
140 775
56 681
349
6 436
58 827
0
18 483
421 131
2 595
334 110
57 356
27 070
-280 356
:

-6 608

12 334
5 726

10 130

-6 201

1 617

180
374 557
2 595
314 607
13 617
300 990
57 356
5 809
51 547
:
:
57 030

20 744

13 857

-11 485

:

:

:

:

0

11 229
21 880
11 377
4 594
656
463
4 789
10 651
255
3 979
-12
6 428

:
13 947
2 091

11 856

0

22 144
31 484
13 342
10 496
2 033
257
5 354
9 340
267
-2 941
419
11 595

:
6 801
-13 943

0

21 620
22 033
12 168
6 162
2 021
503
1 178
413
243
-8 286
-136
8 591

:
3 961
-9 896

:
:
:
:
:
199 206
75 605
6 127
12 145
74 531
0
30 798
465 103
2 798
357 439
66 897
37 969
-265 897
:

11 229

3 591
14 820

21 880

-7 164

-632

737
393 479
2 798
323 784
11 354
312 430
66 897
4 567
62 330
:
:
81 732

:
:
:
:
:
237 491
88 948
16 684
13 790
81 914
0
36 155
460 500
3 064
341 241
67 308
48 887
-223 009
:

22 144

-1 311
20 833

31 484

-10 918

953

-685
392 168
3 064
321 797
11 686
310 110
67 308
4 859
62 448
:
:
105 632

:
:
:
:
:
263 485
101 116
22 844
15 483
86 700
0
37 342
451 017
3 307
323 750
66 873
57 087
-187 532
:

21 620

-8 370
13 250

22 033

-8 199

-175

-408
383 798
3 307
313 618
26 307
287 312
66 873
4 928
61 945
:
:
123 960

0

0

0

-49 385
13 938
819
10 219
2 539
838
-477
63 323
113
43 663
13 156
6 392

:
323
11 808

:
:
:
:
:
277 746
101 935
34 403
18 194
86 377
0
36 837
526 148
3 420
379 109
79 970
63 649
-248 402
:

-118 237
24 964
17 813
-5 414
8 129
345
4 090
143 201
49
121 334
12 636
9 183

:
1 457
-919

2 376

:

:
:
:
:
:
304 167
119 749
28 038
26 247
89 251
500
40 883
668 430
3 468
498 918
92 555
73 490
-364 263
:

-101 445
-15 389
-24 635
-5 449
6 901
8 251
-456
86 056
116
60 781
18 925
6 235

:
6 079
-33 441

39 520

:

:
:
:
:
:
294 857
95 114
22 358
34 023
102 905
398
40 457
721 045
3 584
527 283
111 449
78 729
-426 188
:

-49 385

-118 237

-101 445

55 973
6 588

13 938

-6 562

-978

191
439 771
3 420
356 381
53 033
303 348
79 970
8 089
71 881
:
:
136 338

128 929
10 692

24 964

-9 841

-5 095

665
568 700
3 468
472 678
86 395
386 283
92 555
9 775
82 780
0
0
148 287

80 559
-20 886

-15 389

-5 238

743

-1 002
649 259
3 584
534 226
68 929
465 297
111 449
8 438
103 011
2 598
0
117 870

81 083
9 546
-21 670
459 337
2 272

108 113
13 186
3 876
646 250
2 465

161 090
19 450
30 739
930 566
2 729

174 929
21 277
43 574
1 007 974
2 785

191 042
22 874
48 619
1 080 807
2 843

209 521
24 414
-20 592
1 116 207
2 913

221 028
25 130
-86 677
1 079 034
2 957

221 715
26 770
-76 254
1 080 913
2 986

 Government finance statistics – summary tables 1/2016

50

Spain

Consolidated general government (S.13)

in million national currency

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

Table A - Summary table

2011

2012

2013

2014

2015

2015

2015

2015

2015

2015

Government revenue and expenditure
387 353
212 419
106 513
102 010
3 896
137 802
22 460
18 990
-4 318
490 261
61 292
122 601
26 315
12 204
194 720
164 182
19 626
13 274
40 229
39 638

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
15a
16
17
18
19

Government deficit

391 168
218 696
108 551
106 265
3 880
131 859
24 135
18 762
-2 284
500 071
58 599
113 925
30 922
10 004
197 042
168 472
17 227
45 792
26 560
25 876

394 196
225 128
115 010
105 024
5 094
128 217
23 742
18 365
-1 256
465 437
54 974
114 711
34 669
10 853
198 812
170 608
17 870
10 202
23 346
22 753

401 722
230 398
119 309
105 393
5 696
130 063
23 732
17 286
243
463 041
54 957
114 938
35 291
11 400
198 747
170 655
17 255
7 945
22 508
21 889

413 456
242 265
126 514
109 489
6 262
132 333
23 277
15 440
141
468 421
56 389
118 699
33 122
12 536
198 800
170 311
16 659
6 857
25 359
26 545

-145 619

-142 256
-3 363
-145 619

-1 750

-140 506
-3 363

192 560
155 715
89 309
65 269
1 137
10 749
5 400
23 260
-2 564
220 736
8 725
23 756
29 989
6 307
17 310
16 229
123 131
5 300
6 218
7 843

152 104
51 127
12 839
35 846
2 442
381
11 360
84 086
5 150
170 066
27 499
71 235
4 219
2 716
29 763
3 573
17 801
4 228
12 605
12 473

68 156
35 423
24 366
8 374
2 683
255
6 450
24 416
1 612
63 391
19 006
21 156
664
1 434
1 158
464
12 953
629
6 391
6 088

146 255
0
0
0
0
120 948
67
25 934
-694
159 847
1 159
2 552
0
2 079
150 569
150 045
3 280
63
145
141

20=1-10

-102 908

-108 903

-71 241

-61 319

-54 965

-28 176

-17 962

4 765

-13 592

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

1

0

1

0

835

-102 909
-1 377
-17 606
-8 072
12 463
-477
12 315
101 532
101
73 917
16 838
10 676

-108 903
17 684
7 170
-8 992
9 147
3 488
6 869
126 587
-4
62 510
88 052
-23 971

-71 242
2 314
-13 276
124
4 703
1 769
8 995
73 556
15
99 322
-20 384
-5 397

-61 319
12 001
10 982
-1 891
700
1 112
1 099
73 320
151
65 328
8 164
-322

:
6 532
82 410

-55 800
-16 279
1 485
-3 810
-2 875
-3 708
-7 371
39 521
208
58 997
-20 715
1 030

:
18 184
-4 881

23 065

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

:
24 999
10 247

14 752

:

:
8 477
1 725

6 752

:

:
-1 082
36 879

-37 961

-75 878

:

:

:

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
:
:
:
:
345 872
71 418
4 907
60 179
141 054
346
68 315
1 071 571
3 696
812 063
196 598
59 213
-725 699
:
Table B - Government debt and link with the deficit

:
:
:
:
:
344 640
84 693
4 895
55 637
139 916
289
59 498
961 136
3 681
674 834
217 157
65 463
-616 496
:

:
:
:
:
:
318 479
77 523
14 409
46 574
127 237
310
52 735
832 824
3 685
609 640
129 146
90 353
-514 345
:

:
:
:
:
:
364 405
82 400
2 717
61 210
148 663
607
69 414
1 227 301
3 847
960 528
204 739
58 187
-862 896
:

:
:
:
:
:
366 310
85 455
3 834
58 634
156 333
287
62 055
1 261 941
4 056
1 005 058
194 557
58 270
-895 631
:

-29 574
0
7 840
-36 754
-4
-653
-29 569
0
7 840
-36 756
-654

6 435
6 432

:

-213 901
0
-28 846
-150 208
1

-34 845
-213 900
0
-28 846
-150 208
-34 845

834

-29 010
19 695
-2 082
-2 415
34 018
-3 417
-6 410
48 705
208
58 472
-12 133
2 157

:
10 428
-10 672

21 100

:

:
:
:
:
:
469 036
43 655
-3 379
207 731
139 839
:
81 189
1 099 103
4 056
977 314
81 388
36 345
-630 067
:

-4

-17 958
2 560
1 015
0
-192
6
1 732
20 518
0
-7 305
31 357
-3 534

:
120
-356

476

:

:
:
:
:
:
31 729
13 673
0
556
11 102
:
6 397
292 894
0
55 287
212 200
25 406
-261 165
:

57=20

-102 908

-108 903

-71 241

-61 319

-54 965

-28 176

-17 962

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

94 271
-8 637

-1 378

-11 624

3 400

964
743 530
3 685
610 699
74 185
536 514
129 146
15 232
113 914
8 717
0
92 242

147 196
38 293

17 684

24 378

-3 331

-437
890 726
3 681
669 887
60 576
609 311
217 157
15 139
202 019
24 542
0
89 877

75 315
4 074

2 314

6 250

-3 592

-899
966 041
3 696
765 746
78 977
686 769
196 598
12 078
184 520
29 351
0
76 671

67 696
6 377

12 001

1 026

-5 943

-708
1 033 737
3 847
825 151
77 611
747 540
204 739
11 620
193 119
30 575
0
85 724

38 446
-16 519

-27 807
-27 807

-15 041

-28 330

653

-131

0
-182 124
0
-31 916
-1
-31 915
-150 208
0
-150 208

-3

-456

-1 020
1 072 183
4 056
873 570
80 798
792 772
194 557
11 239
183 318
29 181
0
89 576

Table C - Memorandum items

75
76
77=20+18-76
78
79

219 673
27 364
-90 043
1 070 413
2 983

205 236
27 898
-110 241
1 042 872
2 912

202 373
27 832
-75 727
1 031 272
2 821

202 437
27 775
-66 586
1 041 160
:

208 670
27 952
-57 558
1 081 190
:

44 800
16 624

19 693

-1 227

-920

-923
940 516
4 056
855 072
80 518
774 554
81 388
584
80 804
:
:
:

24 636
6 674

2 556

3 343

584

192
261 456
0
49 256
281
48 975
212 200
9 609
202 591
:
:
:

37 560
9 269
-31 227

125 914
12 115
-17 472

0

4 765
1 850
1 444
0
60
42
303
-2 915
0
-10
-3 184
280

:
56
-27

83

:

:
:
:
:
:
23 959
16 440
66
458
5 048
:
1 947
52 658
0
1 303
33 989
17 366
-28 699
:

4 765

-3 183
1 582

1 850

-248

11

-31
35 147
0
1 158
0
1 158
33 989
1 034
32 955
:
:
:

40 431
5 993
5 163

0

-13 592
-10 810
1 108
-9 235
-7
-335
-2 343
2 782
0
0
1
2 781

:
1 145
-258

1 403

:

:
:
:
:
:
55 487
11 687
35 993
97
343
:
7 367
31 186
0
0
17 188
13 998
24 301
:

-13 592

0
-13 592

-10 810

-2 524

0

-258
17 188
0
0
0
0
17 188
12
17 176
:
:
:

4 765
575
-14 022

 Government finance statistics – summary tables 1/2016

51

Spain

Consolidated general government (S.13)

Table A - Summary table

Government revenue and expenditure
Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl. own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

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
15a
16
17
18
19

Government deficit

in % of GDP

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

1995 2000

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015 2015

2015

2015

2015

2015

37.3
20.2
10.1
9.7
0.3
12.4
1.8
2.6
0.4
44.3
4.3
11.0
4.9
1.0
15.3
13.2
1.3
2.1
4.4
4.3

38.1
21.8
11.5
10.0
0.4
12.6
1.7
1.7
0.2
39.1
4.0
10.1
3.2
1.2
14.0
11.7
1.6
1.4
3.7
3.7

39.5
23.5
12.2
10.8
0.5
12.6
1.7
1.3
0.3
38.3
4.6
9.7
1.7
1.0
14.0
11.5
1.7
1.3
4.2
4.2

40.5
24.3
12.3
11.6
0.5
12.6
1.8
1.5
0.2
38.3
4.7
9.7
1.6
1.0
13.9
11.3
1.7
1.4
4.2
4.3

40.9
24.8
11.5
12.7
0.5
12.6
1.8
1.7
0.0
38.9
5.0
9.9
1.6
1.1
13.9
11.5
1.6
1.3
4.6
4.6

36.7
20.6
9.7
10.4
0.4
12.7
1.9
1.7
-0.2
41.1
5.3
10.6
1.5
1.1
14.9
12.3
1.8
1.2
4.8
4.6

34.8
18.4
8.5
9.4
0.4
12.9
2.1
1.8
-0.4
45.8
5.7
11.6
1.7
1.2
17.3
14.4
1.9
1.1
5.3
5.1

36.2
19.9
10.2
9.3
0.4
12.8
2.1
1.7
-0.3
45.6
5.6
11.6
1.9
1.1
18.0
15.1
1.7
0.9
4.8
4.7

36.2
19.8
10.0
9.5
0.4
12.9
2.1
1.8
-0.4
45.8
5.7
11.5
2.5
1.1
18.2
15.3
1.8
1.2
3.8
3.7

37.5
21.0
10.4
10.2
0.4
12.6
2.3
1.8
-0.2
48.0
5.6
10.9
3.0
1.0
18.9
16.2
1.7
4.4
2.5
2.5

38.2
21.8
11.2
10.2
0.5
12.4
2.3
1.8
-0.1
45.1
5.3
11.1
3.4
1.1
19.3
16.5
1.7
1.0
2.3
2.2

38.6
22.1
11.5
10.1
0.5
12.5
2.3
1.7
0.0
44.5
5.3
11.0
3.4
1.1
19.1
16.4
1.7
0.8
2.2
2.1

38.2 -13.5
22.4
11.7
10.1
0.6
12.2
2.2
1.4 -13.2
-0.3
0.0
43.3 -13.5

-0.2

5.2
11.0
3.1
1.2
18.4
15.8

1.5 -13.0
-0.3
0.6
2.3
2.5

17.8
14.4
8.3
6.0
0.1
1.0
0.5
2.2
-0.2
20.4
0.8
2.2
2.8
0.6
1.6
1.5
11.4
0.5
0.6
0.7

14.1
4.7
1.2
3.3
0.2
0.0
1.1
7.8
0.5
15.7
2.5
6.6
0.4
0.3
2.8
0.3
1.6
0.4
1.2
1.2

6.3
3.3
2.3
0.8
0.2
0.0
0.6
2.3
0.1
5.9
1.8
2.0
0.1
0.1
0.1
0.0
1.2
0.1
0.6
0.6

13.5
0.0
0.0
0.0
0.0
11.2
0.0
2.4
-0.1
14.8
0.1
0.2
0.0
0.2
13.9
13.9
0.3
0.0
0.0
0.0

20=1-10

Net lending ( + ) / net borrowing (-)

-7.0

-1.0

1.2

2.2

2.0

-4.4

-11.0

-9.4

-9.6

-10.4

-6.9

-5.9

-5.1

-2.6

-1.7

0.4

-1.3

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus financial accounts)

Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

0.0

-7.0
-0.1
-0.1
0.0
0.0
-0.1
0.1
6.9
0.0
5.7
0.9
0.3

0.0

-1.0
1.6
1.7
0.0
0.0
-0.5
0.3
2.6
0.0
1.6
0.1
0.9

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

:
:
:

:
0.8
0.1

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other 
changes in assets / liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in 
assets / liabilities

:

:

0.7

:

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

:
:
:
:
:
17.8
6.2
0.0
1.8
7.9

:
:
:
:
:
21.8
8.8
0.1
1.0
9.1

1.9
67.5
0.5
48.4
14.0
4.6

2.9
65.2
0.4
51.7
8.9
4.2
-49.7 -43.4
:

:

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-7.0

-1.0

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

Net acquisition of financial assets

61=(-)33

Incurrence in liabilities not in government debt

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Valuation effects and other changes in volume in 
government debt

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

7.4
0.4

-0.1

-0.2

0.8

-0.1
61.7
0.5
47.2
15.6
31.6
14.0
1.7
12.3
:
:
6.2

1.9
0.9

1.6

-1.0

0.3

0.0
58.0
0.4
48.7
2.1
46.6
8.9
0.9
8.0
:
:
8.8

0.0

1.2
2.4
1.2
0.5
0.1
0.0
0.5
1.1
0.0
0.4
0.0
0.7

:
1.5
0.2

1.3

:

0.0

2.2
3.1
1.3
1.0
0.2
0.0
0.5
0.9
0.0
-0.3
0.0
1.2

:
0.7
-1.4

2.1

0.0

2.0
2.0
1.1
0.6
0.2
0.0
0.1
0.0
0.0
-0.8
0.0
0.8

:
0.4
-0.9

0.0

-4.4
1.2
0.1
0.9
0.2
0.1
0.0
5.7
0.0
3.9
1.2
0.6

:
0.0
1.1

1.3

-1.0

0.0

-11.0
2.3
1.7
-0.5
0.8
0.0
0.4
13.3
0.0
11.2
1.2
0.9

:
0.1
-0.1

0.2

0.0

-9.4
-1.4
-2.3
-0.5
0.6
0.8
0.0
8.0
0.0
5.6
1.8
0.6

:
0.6
-3.1

3.7

:

:

:

:

:

:
:
:
:
:
21.4
8.1
0.7
1.3
8.0

3.3
50.0
0.3
38.4
7.2
4.1
-28.6
:

1.2

0.4
1.6

2.4

-0.8

-0.1

0.1
42.3
0.3
34.8
1.2
33.6
7.2
0.5
6.7
:
:
8.8

:
:
:
:
:
23.6
8.8
1.7
1.4
8.1

3.6
45.7
0.3
33.9
6.7
4.9
-22.1
:

2.2

-0.1
2.1

3.1

-1.1

0.1

-0.1
38.9
0.3
31.9
1.2
30.8
6.7
0.5
6.2
:
:
10.5

:
:
:
:
:
24.4
9.4
2.1
1.4
8.0

3.5
41.7
0.3
30.0
6.2
5.3
-17.4
:

:
:
:
:
:
24.9
9.1
3.1
1.6
7.7

3.3
47.1
0.3
34.0
7.2
5.7
-22.3
:

:
:
:
:
:
28.2
11.1
2.6
2.4
8.3

3.8
61.9
0.3
46.2
8.6
6.8
-33.8
:

2.0

-4.4

-11.0

-0.8
1.2

2.0

-0.8

0.0

0.0
35.5
0.3
29.0
2.4
26.6
6.2
0.5
5.7
:
:
11.5

5.0
0.6

1.2

-0.6

-0.1

0.0
39.4
0.3
31.9
4.8
27.2
7.2
0.7
6.4
:
:
12.2

11.9
1.0

2.3

-0.9

-0.5

0.1
52.7
0.3
43.8
8.0
35.8
8.6
0.9
7.7
0.0
0.0
13.7

:
:
:
:
:
27.3
8.8
2.1
3.1
9.5

3.7
66.7
0.3
48.8
10.3
7.3
-39.4
:

-9.4

7.5
-1.9

-1.4

-0.5

0.1

-0.1
60.1
0.3
49.4
6.4
43.0
10.3
0.8
9.5
0.2
0.0
10.9

0.0

-9.6
-0.1
-1.6
-0.8
1.2
0.0
1.2
9.5
0.0
6.9
1.6
1.0

:
2.3
1.0

1.4

:

:
:
:
:
:
29.8
7.2
1.3
4.4
11.9

4.9
77.8
0.3
57.0
12.1
8.4
-48.1
:

0.0

-10.4
1.7
0.7
-0.9
0.9
0.3
0.7
12.1
0.0
6.0
8.4
-2.3

:
0.8
0.2

0.6

:

:
:
:
:
:
33.0
8.1
0.5
5.3
13.4

0.0

-6.9
0.2
-1.3
0.0
0.5
0.2
0.9
7.1
0.0
9.6
-2.0
-0.5

:
-0.1
3.6

-3.7

0.0

-5.9
1.2
1.1
-0.2
0.1
0.1
0.1
7.0
0.0
6.3
0.8
0.0

:
0.6
7.9

-7.3

:

:

:
:
:
:
:
33.5
6.9
0.5
5.8
13.7

:
:
:
:
:
35.0
7.9
0.3
5.9
14.3

-2.7
0.0
0.7
-3.4
0.0
-0.1
-2.7
0.0
0.7
-3.4
-0.1

0.6
0.6

:

0.1

-5.2
-1.5
0.1
-0.4
-0.3
-0.3
-0.7
3.7
0.0
5.5
-1.9
0.1

:
1.7
-0.5

2.1

:

:
:
:
:
:

33.9 -19.8
0.0
7.9
-2.7
0.4
5.4 -13.9
0.0

14.5

0.1

-2.7
1.8
-0.2
-0.2
3.1
-0.3
-0.6
4.5
0.0
5.4
-1.1
0.2

:
1.0
-1.0

2.0

:

:
:
:
:
:
43.4
4.0
-0.3
19.2
12.9

5.7

6.7

6.6

5.7

-3.2

7.5
92.2 103.9 117.9 116.7 -19.8 101.7
0.4
90.4
7.5
3.4
-58.3
:

0.0
0.4
-2.7
93.0
18.0 -13.9
-3.2

0.4
78.7
19.1
5.7
-70.4
:

0.4
92.3
19.7
5.6
-82.9
:

0.4
64.7
20.8
6.3
-59.1
:

5.4
-82.8
:

0.0

-1.7
0.2
0.1
0.0
0.0
0.0
0.2
1.9
0.0
-0.7
2.9
-0.3

:
0.0
0.0

0.0

:

:
:
:
:
:
2.9
1.3
0.0
0.1
1.0

0.6
27.1
0.0
5.1
19.6
2.3
-24.2
:

-9.6

-10.4

-6.9

-5.9

8.8
-0.8

-0.1

-1.1

14.1
3.7

1.7

2.3

7.3
0.4

0.2

0.6

6.5
0.6

1.2

0.1

0.3

-0.3

-0.3

-0.6

-5.1

3.6
-1.5

-1.4

0.0

0.0

-2.6
-2.6

-2.6

0.1

0.0

0.1
69.5
0.3
57.1
6.9
50.1
12.1
1.4
10.6
0.8
0.0
8.6

0.0
85.4
0.4
64.2
5.8
58.4
20.8
1.5
19.4
2.4
0.0
8.6

-0.1
93.7
0.4
74.3
7.7
66.6
19.1
1.2
17.9
2.8
0.0
7.4

-0.1
99.3
0.4
79.3
7.5
71.8
19.7
1.1
18.5
2.9
0.0
8.2

0.0
-0.1
99.2 -16.8
0.0
0.4
-3.0
80.8
0.0
7.5
-3.0
73.3
18.0 -13.9
0.0
17.0 -13.9

1.0

2.7
0.0
8.3

-2.6

-1.7

4.1
1.5

1.8

-0.1

-0.1

-0.1
87.0
0.4
79.1
7.4
71.6
7.5
0.1
7.5
:
:
:

2.3
0.6

0.2

0.3

0.1

0.0
24.2
0.0
4.6
0.0
4.5
19.6
0.9
18.7
:
:
:

0.0

0.4
0.2
0.1
0.0
0.0
0.0
0.0
-0.3
0.0
0.0
-0.3
0.0

:
0.0
0.0

0.0

:

:
:
:
:
:
2.2
1.5
0.0
0.0
0.5

0.2
4.9
0.0
0.1
3.1
1.6
-2.7
:

0.4

-0.3
0.1

0.2

0.0

0.0

0.0
3.3
0.0
0.1
0.0
0.1
3.1
0.1
3.0
:
:
:

3.7
0.6
0.5

0.0

-1.3
-1.0
0.1
-0.9
0.0
0.0
-0.2
0.3
0.0
0.0
0.0
0.3

:
0.1
0.0

0.1

:

:
:
:
:
:
5.1
1.1
3.3
0.0
0.0

0.7
2.9
0.0
0.0
1.6
1.3
2.2
:

-1.3

0.0
-1.3

-1.0

-0.2

0.0

0.0
1.6
0.0
0.0
0.0
0.0
1.6
0.0
1.6
:
:
:

0.4
0.1
-1.3

17.7
2.1
-4.7

16.7
2.0
0.6

17.3
2.1
3.3

17.4
2.1
4.3

17.7
2.1
4.5

18.8
2.2
-1.8

20.5
2.3
-8.0

20.5
2.5
-7.1

20.5
2.6
-8.4

19.7
2.7
-10.6

19.6
2.7
-7.3

19.4
2.7
-6.4

19.3
2.6
-5.3

3.5
0.9
-2.9

11.6
1.1
-1.6

 Government finance statistics – summary tables 1/2016

52

Spain

Consolidated general government (S.13)

Table A - Summary table

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

annual growth rates**

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
15a
16
17
18
19

7.2
9.1
7.3
11.1
12.8
9.1
7.6
-10.9
-52.0
6.4
10.1
6.5
0.5
3.4
7.5
7.1
8.7
15.4
1.0
4.5

7.8
5.5
4.8
6.4
1.2
9.5
4.5
23.3
47.2
6.5
8.6
6.2
1.3
-2.6
6.4
6.0
4.3
7.9
13.3
11.0

8.0
9.4
6.6
12.4
9.5
6.6
9.9
-5.5
46.2
7.6
10.0
5.8
-4.8
11.2
8.6
7.9
6.1
10.0
14.1
15.1

6.4
6.5
10.5
2.1
13.2
7.5
7.0
-2.7
0.8
6.3
10.6
7.9
-6.2
6.3
6.3
6.8
13.6
-4.5
6.7
9.2

9.3
11.6
11.3
11.8
15.6
6.9
6.7
-3.8
24.1
8.4
12.5
7.2
-7.4
2.5
8.5
7.6
3.1
50.5
5.7
3.2

10.5
13.2
11.8
14.5
19.8
7.6
10.2
3.1
-22.3
7.0
11.7
7.4
-5.2
9.9
7.6
7.0
13.7
-20.1
13.0
13.9

Government deficit

20=1-10

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

8.1
24.3
15.2
3.2
-5.6
12.3
4.1
-1.9
3.2
0.7
29.1

-1.6
-4.4
29.2
17.4
-6.2
14.1
0.4
-2.8
1.4
0.8
-12.8

7.5
15.0
-23.0
16.4
-3.2
14.1
3.2
49.9
1.8
1.3
22.6

-2.9
-6.7
-0.8
13.2
0.4
-6.3
-0.3
8.1
-0.4
1.5
-3.8

7.6
10.6
267.9
17.2
-0.8
12.5
2.6
10.2
0.5
13.4
6.1

13.4
17.7
336.3
6.0
0.8
18.4
2.4
10.0
1.1
0.0
20.9

Other economic flows in government assets and liabilities

:
4.1
0.1

:
1.1
0.2

-1.6

-0.2

:
-0.3
1.6

2.5

:
1.7
-1.2

-2.7

:
2.7
0.8

:
8.5
0.5

-0.2

-4.1

:

:

:

:

:

:

:

:

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
:
:
:
:
12.1
24.3
15.2
3.2
3.1

13.0
4.3
-1.8
3.3
0.8
29.6

:
:
:
:
:
-0.5
-4.4
31.8
17.4
-3.8

14.8
0.6
-2.8
1.7
0.8
-13.0

:
:
:
:
:
7.1
15.0
-23.0
16.4
-4.3

14.8
4.8
-15.4
3.9
0.7
29.6

:
:
:
:
:
-1.2
-6.7
-2.3
13.2
4.8

-5.6
-1.5
8.1
-1.8
1.4
-4.0

Table B - Government debt and link with the deficit

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

-1.8

3.4
1.6

2.8

-1.7

0.4

0.0
3.4
-1.8
3.9
-38.8
7.3
0.8
7.9
0.0
:
:
24.3

Table C - Memorandum items

75
76
77=20+18-76
78
79

(**) or contributions for items 22 to 38

8.0
9.6

8.7
2.8

-1.0

1.2
0.1

-0.6

0.9

-0.2

0.0
1.2
-2.8
1.2
-1.0
1.4
0.8
17.0
-1.0
:
:
-4.2

7.2
5.9

8.2
2.3

-0.8

1.4
0.6

2.8

-1.4

-0.8

0.0
1.4
-15.4
1.6
18.8
0.9
0.7
-11.5
2.3
:
:
14.7

7.5
7.4

7.1
1.5

-0.8

-0.4
-1.1

-1.1

0.3

-0.3

0.0
-0.4
8.1
-0.7
6.2
-1.1
1.4
8.2
0.6
:
:
-6.7

8.1
8.1

7.2
2.8

:
:
:
:
:
10.3
10.6
294.8
10.0
7.2

13.0
3.5
10.2
1.6
13.3
5.1

-0.1

1.9
1.8

2.9

-0.4

-0.7

-0.1
1.9
10.2
-0.3
-8.4
0.1
13.3
0.7
14.9
:
:
12.2

9.7
9.4

7.2
1.8

:
:
:
:
:
21.9
17.7
348.5
10.9
22.5

18.4
2.8
10.0
1.5
0.0
23.3

2.9

0.9
3.8

5.6

-1.8

-0.2

0.2
0.9
10.0
1.0
-27.1
2.5
0.0
-30.3
3.3
:
:
24.6

9.0
9.7

8.0
1.9

:
:
:
:
:
19.2
17.6
172.3
13.5
9.9

17.4
-1.0
9.5
-4.5
0.6
28.8

5.6

-0.3
5.3

8.0

-2.8

0.2

-0.2
-0.3
9.5
-0.6
2.9
-0.7
0.6
6.4
0.2
:
:
29.2

8.6
9.4

8.3
2.1

:
:
:
:
:
10.9
13.7
36.9
12.3
5.8

3.3
-2.1
7.9
-5.1
-0.6
16.8

5.5

-2.1
3.4

5.6

-2.1

0.0

-0.1
-2.1
7.9
-2.5
125.1
-7.4
-0.6
1.4
-0.8
:
:
17.4

9.2
7.5

7.2
2.1

10.9
12.1
8.7
15.9
12.6
8.2
12.8
21.0
-16.4
8.2
9.1
8.1
-0.7
7.2
7.9
7.0
11.9
13.8
9.6
12.2

15.8
17.6
171.3
16.7
0.3
17.4
2.0
9.5
-0.8
0.6
30.5

:
3.4
-3.0

-7.8

8.4
9.1
0.7
17.8
10.1
7.3
10.3
20.3
-87.4
9.0
15.0
9.6
4.9
13.7
6.9
8.6
-1.3
-2.8
16.8
13.5

-7.3
-14.2
-13.2
-15.3
-9.4
4.1
8.4
2.5
-699.3
9.2
9.2
10.0
2.2
4.7
10.8
10.8
15.2
-0.8
6.7
4.1

9.3
13.7
36.9
14.7
0.6
3.3
0.1
7.9
-2.4
-0.2
17.6

:
1.7
-2.1

-6.2

5.3
0.8
44.7
16.4
1.0
-1.3
14.0
3.4
13.5
19.7
11.2

:
0.1
2.6

6.1

:

:
:
:
:
:
5.4
0.8
50.6
17.5
-0.4

-1.4
16.7
3.4
17.1
19.6
11.5

-8.4
-13.7
-14.7
-12.9
-11.0
-1.6
6.1
3.1
131.7
7.5
3.1
6.3
6.3
0.6
12.5
13.1
5.2
-8.2
6.5
7.1

9.0
17.5
-15.7
44.7
0.4
11.1
27.2
1.4
32.0
15.8
14.4

:
0.5
-0.2

-1.0

4.3
8.7
19.7
-0.9
-1.9
-0.8
0.8
-4.8
-16.8
-0.2
0.0
-0.5
10.4
-1.0
4.0
4.9
-11.3
-18.6
-8.3
-8.1

-5.1
-20.6
-19.4
26.3
9.2
-1.1
12.9
3.3
12.2
20.4
8.5

:
2.0
-5.0

-1.1
-1.3
-3.5
1.4
-8.0
-0.6
-1.7
3.4
24.2
-0.6
0.4
-1.8
30.0
-1.2
0.2
0.9
7.3
31.8
-22.6
-21.8

-0.5
-18.5
-36.1
36.6
-0.5
30.4
14.1
2.8
14.0
15.1
13.6

:
8.5
1.4

1.0
3.0
1.9
4.2
-0.4
-4.3
7.5
-1.2
-47.1
2.0
-4.4
-7.1
17.5
-18.0
1.2
2.6
-12.2
245.0
-34.0
-34.7

5.6
9.2
-62.4
19.6
2.7
13.0
15.2
-0.1
10.3
68.2
-26.5

:
2.7
0.2

-10.8

-3.5

-1.3

0.8
2.9
6.0
-1.2
31.3
-2.8
-1.6
-2.1
-45.0
-6.9
-6.2
0.7
12.1
8.5
0.9
1.3
3.7
-77.7
-12.1
-12.1

1.9
2.3
3.7
0.4
11.8
1.4
0.0
-5.9
-119.3
-0.5
0.0
0.2
1.8
5.0
0.0
0.0
-3.4
-22.1
-3.6
-3.8

2.9
5.2
6.0
3.9
9.9
1.7
-1.9
-10.7
-42.0
1.2
2.6
3.3
-6.1
10.0
0.0
-0.2
-3.5
-13.7
12.7
21.3

0.7
-15.7
2.5
8.5
1.3
15.1
7.7
0.4
14.7
-9.4
-8.2

:
-0.3
3.8

6.2

3.5
15.4
-38.5
1.2
0.8
1.6
6.8
4.1
8.0
4.2
-0.5

:
1.9
7.7

10.5

-4.5
1.8
-140.2
-4.7
-2.5
-10.6
3.2
5.4
6.1
-10.1
1.8

:
5.0
-0.4

-2.7

:

:

:

:

:

:

:

:
:
:
:
:
9.5
17.5
-18.5
44.3
3.3

11.0
27.0
1.4
31.6
15.7
15.5

:
:
:
:
:
-3.1
-20.6
-20.3
29.6
15.3
-20.4
-1.0
7.9
3.3
5.7
20.4
7.1

:
:
:
:
:
8.0
-18.5
-35.6
36.9
23.6
-22.1
30.3
15.5
2.8
15.6
15.9
14.8

:
:
:
:
:
8.2
9.2
-66.0
19.5
10.0
-6.8
12.8
15.4
-0.1
10.7
68.1
-27.5

:
:
:
:
:
0.4
-15.7
0.2
8.2
0.8
19.7
14.8
11.5
0.4
20.3
-9.5
-9.5

:
:
:
:
:
5.4
15.4
-44.6
1.7
5.4
75.4
1.6
14.5
4.1
18.3
4.1
-1.7

-12.9

-26.9

-17.8

-15.9

-14.6

-8.0

-6.3

14.6
1.7

3.6

-1.7

-0.3

0.0
14.6
3.4
13.6
101.6
5.6
19.6
64.1
16.0
:
:
10.0

9.7
6.7

3.3
2.5

29.3
2.4

5.7

-2.2

-1.2

0.2
29.3
1.4
32.6
62.9
27.3
15.7
20.8
15.2
:
:
8.8

5.5
2.9

-3.3
1.5

14.2
-3.7

-2.7

-0.9

0.1

-0.2
14.2
3.3
13.0
-20.2
20.5
20.4
-13.7
24.4
:
:
-20.5

0.3
6.5

0.2
1.0

14.5
-1.3

-0.2

-1.8

0.5

0.1
14.5
2.8
14.3
7.6
15.3
15.9
80.5
10.6
235.6
:
-21.7

-0.9
2.2

-1.0
-0.1

19.8
5.2

2.4

3.3

-0.4

-0.1
19.8
-0.1
9.7
-18.3
13.6
68.1
-0.6
77.3
181.5
:
-2.6

-6.6
2.0

-2.6
-2.4

8.5
0.5

0.3

0.7

-0.4

-0.1
8.5
0.4
14.3
30.4
12.7
-9.5
-20.2
-8.7
19.6
:
-14.7

-1.4
-0.2

-1.1
-3.1

7.0
0.7

1.2

0.1

-0.6

-0.1
7.0
4.1
7.8
-1.7
8.8
4.1
-3.8
4.7
4.2
:
11.8

0.0
-0.2

1.0
:

:
:
:
:
:
0.5
3.7
41.1
-4.2
5.2
-52.7
-10.6
2.8
5.4
4.6
-5.0
0.1

-5.3

3.7
-1.6

-1.5

0.0

0.0

-0.1
3.7
5.4
5.9
4.1
6.1
-5.0
-3.3
-5.1
-4.6
:
4.5

3.1
0.6

3.8
:

 Government finance statistics – summary tables 1/2016

53

France

Consolidated general government (S.13)

Table A - Summary table

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
15a
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl . own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

Government deficit

1995

2000

2005

2006

2007

2008

2009

2010

in million national currency

600 966
290 668
190 455
95 952
4 261
242 467
42 878
26 448
-1 495
663 738
62 697
161 347
40 097
18 135
270 101
215 750
40 488
17 522
53 352
51 175

739 829
406 845
227 393
172 544
6 907
257 750
52 760
24 584
-2 111
759 412
71 133
191 039
41 715
20 362
317 512
248 287
47 062
10 670
59 917
58 229

880 900
475 906
269 455
197 445
9 006
312 240
62 676
29 383
695
936 989
86 707
226 730
46 470
24 013
403 569
309 861
61 178
14 722
73 602
70 884

929 438
504 131
279 822
215 964
8 346
328 748
65 193
33 226
-1 860
972 838
89 091
232 932
46 752
25 094
423 499
325 079
63 856
16 577
75 037
72 654

966 675
523 831
290 190
224 731
8 910
341 168
68 542
35 939
-2 805
1 016 167
90 925
240 577
50 968
26 867
443 085
339 335
66 830
17 464
79 450
76 617

994 078
535 645
293 318
234 433
7 894
350 663
71 261
39 669
-3 160
1 057 611
93 061
246 621
56 155
29 051
459 031
350 946
70 237
21 840
81 615
78 641

961 731
500 792
289 318
204 012
7 462
354 283
74 020
36 041
-3 405
1 100 609
99 057
254 107
46 522
34 500
483 503
371 350
75 082
21 721
86 117
82 439

992 227
521 524
293 174
220 612
7 738
361 844
76 498
36 033
-3 672
1 128 022
102 492
259 844
47 667
36 411
498 623
382 872
76 887
20 959
85 139
82 936

20=1-10

Net lending ( + ) / net borrowing (-)

-62 773

-19 584

-56 089

-43 400

-49 492

-63 533

-138 878

-135 795

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus  financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other changes in assets 
/ liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in assets / 
liabilities

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

:

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

:
:
:

:

:

5 778

-3 630

3 161

3 883

4 749

-516

-1 739

-25 362
7 016
-6 205
544
95
9 556
3 029
32 378
-8 551
31 060
-454
10 325

:
-19 161
1 597

-20 758

-52 459
19 980
-1 999
1 690
-4 034
9 678
14 643
72 439
461
62 799
4 074
5 104

:
66 280
4 614

61 666

-46 561
-28 877
-30 824
7 079
-4 352
-10 946
10 165
17 684
5 518
-5 585
4 207
13 543

:
75 384
-39 386

-53 375
13 710
896
5 548
-2 290
-487
10 041
67 085
2 322
38 655
15 435
10 672

-68 282
36 400
16 665
13 252
-4 279
5 489
5 270
104 682
3 507
96 952
307
3 914

:
64 667
-19 738

:
-104 296
51 258

114 770

84 405

-155 554

-138 362
42 104
16 289
-6 162
6 189
12 492
13 294
180 466
-2 365
162 432
18 902
1 496

:
14 426
-1 074

15 500

-134 056
-13 364
-17 935
981
-299
-8 146
12 034
120 692
2 249
91 275
16 287
10 881

:
25 109
7 562

17 547

:

:

:

:

:

:

:

:
:
621 166
:
98 928
:
:
:
:
:
:
:
:
:
:
:
:
:
:

:
:
703 533
:
193 951
588 970
30 544
28 893
77 410
287 225
38 903
164 899
1 070 927
37 875
706 057
173 915
153 080
-481 957
:

:
:
881 224
:
619 443
724 612
56 396
24 353
70 220
383 200
76 092
190 443
1 450 553
17 096
1 075 722
192 127
165 609
-725 941
:

:
:
934 347
:
704 687
771 119
25 467
31 432
65 871
448 916
84 095
199 434
1 428 851
22 976
1 030 818
195 049
180 009
-657 732
:

:
:
995 838
:
740 273
849 496
26 525
36 407
63 780
510 426
89 078
212 359
1 476 198
25 296
1 046 799
210 719
193 384
-626 702
:

:
:
1 029 027
:
664 360
781 600
43 188
50 396
59 539
412 870
77 555
215 607
1 632 138
29 456
1 193 136
210 865
198 681
-850 538
:

:
:
1 052 018
:
684 445
838 130
59 662
45 550
65 233
438 708
96 553
228 977
1 811 530
27 091
1 356 909
229 781
197 750
-973 400
:

:
:
1 098 375
:
784 217
849 875
42 200
46 413
64 962
455 554
98 753
240 746
1 939 784
29 132
1 460 139
245 862
204 651
-1 089 909
:

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-62 773

-19 584

-56 089

-43 400

-49 492

-63 533

-138 878

-135 795

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

61=(-)33

Net acquisition of financial assets

Incurrence in liabilities not in government debt

62

Valuation effects and other changes in volume in government debt

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

:
:

:

:

:

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

:
:

:

:

:

:
871 226
37 872
660 946
39 410
621 536
172 408
10 530
161 878
:
:
98 340

66 307
10 218

3 491
-39 909

58 736
9 244

105 284
41 751

173 372
34 494

100 974
-34 821

:

:

:

:
1 190 887
17 091
983 522
108 144
875 378
190 273
16 090
174 183
:
:
156 841

:

:

:

:
1 194 378
22 190
978 871
68 217
910 655
193 316
15 760
177 556
:
:
140 994

:

:

:

:
1 253 114
24 552
1 019 817
79 567
940 251
208 744
23 084
185 661
:
:
152 010

:

:

:

:
1 358 398
29 391
1 119 916
154 392
965 524
209 090
14 761
194 329
:
:
171 139

:

:

:

:
1 531 770
27 016
1 276 634
233 854
1 042 779
228 121
21 145
206 976
0
0
201 765

:

:

:

:
1 632 744
29 060
1 359 653
212 263
1 147 390
244 030
29 684
214 347
4 449
0
187 366

280 515
40 554
-49 974
1 224 967
5 598

328 008
45 597
-5 264
1 485 303
5 654

405 265
54 949
-37 436
1 771 978
5 845

418 493
57 888
-26 251
1 853 267
5 866

433 253
60 764
-30 806
1 945 670
5 904

447 256
64 410
-46 329
1 995 850
5 907

463 934
65 861
-118 622
1 939 015
5 890

476 183
68 006
-118 662
1 998 480
5 860

 Government finance statistics – summary tables 1/2016

54

France

Consolidated general government (S.13)

in million national currency

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

Table A - Summary table

2011

2012

2013

2014

2015

2015

2015

2015

2015

2015

Government revenue and expenditure
1 046 576
559 235
310 735
238 162
10 338
376 155
78 305
37 980
-5 099
1 151 537
104 161
263 634
53 628
34 734
512 849
394 304
77 777
21 447
83 307
81 591

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
15a
16
17
18
19

Government deficit

1 085 572
586 045
319 613
256 816
9 616
387 117
79 783
36 161
-3 534
1 186 020
107 285
268 492
53 851
36 289
530 007
408 335
80 508
23 605
85 983
84 537

1 119 891
608 609
328 769
269 384
10 456
398 881
81 656
36 235
-5 490
1 205 267
109 755
273 113
48 188
36 437
545 082
420 527
84 646
20 268
87 778
84 295

1 141 797
617 840
336 793
270 774
10 273
408 804
82 779
37 129
-4 755
1 226 643
109 675
278 637
46 403
47 609
557 268
429 344
82 642
22 235
82 174
79 380

1 165 977
634 523
347 670
274 555
12 298
412 814
84 342
37 348
-3 050
1 243 404
111 229
281 531
44 112
55 348
567 387
436 728
83 643
22 265
77 889
75 330

-85 895

-75 999
-9 896
-85 895

-129

-75 870
-9 896

428 562
339 414
184 130
142 986
12 298
48 842
24 916
15 780
-390
500 986
32 555
137 403
37 674
41 098
95 786
78 741
106 149
24 202
26 119
26 139

250 010
124 861
106 201
18 660
0
826
39 591
74 347
10 385
249 327
50 945
79 370
2 239
14 236
25 539
16 153
25 657
7 393
43 948
41 473

573 300
170 248
57 339
112 909
0
363 146
19 835
23 220
-3 149
578 986
27 729
64 758
4 328
14
446 062
341 834
27 707
566
7 822
7 718

20=1-10

-104 961

-100 448

-85 376

-84 846

-77 427

-72 424

683

-5 686

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

-962

-1 283

-1 532

676

-1 941

-103 999
23 303
16 576
-4 637
5 396
-3 984
9 951
127 302
6 965
124 166
-9 291
5 462

-99 165
42 669
-3 915
-7 462
25 763
19 937
8 348
141 834
4 639
84 681
35 883
16 631

-83 844
2 730
-8 919
2 062
7 292
-6 756
9 049
86 574
-1 107
72 954
10 236
4 493

-85 522
13 117
-2 550
6 902
346
-3 633
12 051
98 639
-744
78 095
11 602
9 688

-75 486
12 550
9 914
-2 961
-3 450
857
8 191
88 036
1 052
72 468
1 717
12 798

:
-3 170
-27 525

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

:
-20 128
11 521

:
2 146
84 192

:
44 038
-43 507

:
20 932
128 889

-31 649

-82 046

87 545

-107 957

24 355

:

:

:

:

:

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
:
1 185 465
:
766 589
944 633
46 520
37 250
103 271
485 168
101 067
272 425
2 347 700
41 228
1 784 079
285 649
236 745
-1 403 067
:
Table B - Government debt and link with the deficit

:
:
1 169 542
:
780 980
897 865
55 108
36 216
95 699
451 187
101 354
259 656
2 304 633
42 339
1 770 241
271 259
220 793
-1 406 768
:

:
:
1 142 440
:
817 497
853 050
58 794
41 789
70 923
428 779
95 788
252 765
2 078 607
37 305
1 594 852
236 119
210 330
-1 225 557
:

:
:
:
:
:
978 682
39 771
47 553
102 862
507 269
100 132
281 227
2 575 228
40 358
1 991 295
297 510
246 064
-1 596 546
:

:
:
:
:
:
988 062
49 538
43 530
99 454
506 107
103 715
289 433
2 635 739
39 330
2 038 217
299 164
259 028
-1 647 677
:

57=20

-104 961

-100 448

-85 376

-84 846

-77 427

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

121 940
16 979

:

:

:

:
1 754 684
37 029
1 483 133
227 119
1 256 014
234 522
9 171
225 350
14 929
0
196 371

114 994
14 546

40 945

-17 275

-8 262

-1 042
1 869 678
42 033
1 558 412
192 705
1 365 707
269 233
9 317
259 916
42 030
0
192 678

84 861
-515

2 687

-4 374

2 777

-1 605
1 954 539
40 940
1 630 021
199 761
1 430 260
283 578
8 186
275 391
50 266
0
184 837

85 921
1 075

13 009

-11 563

56 643
-20 784

12 764

-12 860

-3 040

-18 594

2 669
2 040 460
40 088
1 705 040
196 648
1 508 392
295 331
11 810
283 521
52 362
0
187 456

-2 094
2 097 103
39 244
1 760 738
177 230
1 583 508
297 120
14 660
282 461
49 976
0
196 783

Table C - Memorandum items

75
76
77=20+18-76
78
79

486 142
70 925
-92 579
2 059 284
5 799

497 584
72 987
-87 452
2 086 929
5 765

507 624
74 244
-71 842
2 115 256
5 773

515 601
74 731
-77 403
2 139 964
:

522 030
74 731
-74 269
2 190 122
:

-5 230
-5 867
840
-1
1
-201
-5 232
-5 868
840
-2
-202

-563
-560

:

-105 874
-54 839
-19 332
-229
0

-31 473
-105 874
-54 840
-19 333
-229
-31 472

-5 029
-5 029

-5 232

202

1

0
-74 318
-54 613
-19 539
-8 729
-10 809
-168
0
-167

-935

-71 489
9 589
6 260
1 022
-3 683
632
5 357
81 078
6 920
65 543
-2 750
11 366

:
-9 096
-28 986

19 890

:

:
:
:
:
:
584 507
29 315
12 848
87 277
336 073
:
118 993
2 146 528
94 170
1 835 633
67 111
149 614
-1 562 021
:

-72 424

50 749
-21 675

10 484

-11 427

-18 963

-1 769
1 745 807
93 857
1 585 074
153 399
1 431 675
66 876
839
66 037
:
:
:

191 712
27 299
-73 604

-45

728
6 513
5 095
-42
290
346
825
5 785
0
1 774
5 077
-1 066

:
1 078
555

523

:

:
:
:
:
:
159 445
48 888
277
10 370
46 503
:
53 408
243 272
0
14 804
184 634
43 834
-83 827
:

683

6 949
7 632

6 513

1 066

98

-45
196 804
0
13 417
0
13 417
183 387
3 596
179 791
:
:
:

-959

-4 727
1 678
4 426
-4 781
-56
-122
2 210
6 405
0
4 311
-608
2 700

:
5 411
1 466

3 945

:

:
:
:
:
:
349 984
26 174
49 737
2 036
123 531
:
148 505
351 813
0
207 113
47 648
97 052
-1 829
:

-5 686

3 974
-1 712

999

-2 701

270

-280
228 810
0
181 786
32 560
149 225
47 025
10 225
36 800
:
:
:

140 656
40 114
4 517

189 662
7 318
-5 182

 Government finance statistics – summary tables 1/2016

55

France

Consolidated general government (S.13)

Table A - Summary table

Government revenue and expenditure
Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl. own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

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
15a
16
17
18
19

Government deficit

in % of GDP

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

1995 2000

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015 2015

2015

2015

2015

2015

49.1
23.7
15.5
7.8
0.3
19.8
3.5
2.2
-0.1
54.2
5.1
13.2
3.3
1.5
22.0
17.6
3.3
1.4
4.4
4.2

49.8
27.4
15.3
11.6
0.5
17.4
3.6
1.7
-0.1
51.1
4.8
12.9
2.8
1.4
21.4
16.7
3.2
0.7
4.0
3.9

49.7
26.9
15.2
11.1
0.5
17.6
3.5
1.7
0.0
52.9
4.9
12.8
2.6
1.4
22.8
17.5
3.5
0.8
4.2
4.0

50.2
27.2
15.1
11.7
0.5
17.7
3.5
1.8
-0.1
52.5
4.8
12.6
2.5
1.4
22.9
17.5
3.4
0.9
4.0
3.9

49.7
26.9
14.9
11.6
0.5
17.5
3.5
1.8
-0.1
52.2
4.7
12.4
2.6
1.4
22.8
17.4
3.4
0.9
4.1
3.9

49.8
26.8
14.7
11.7
0.4
17.6
3.6
2.0
-0.2
53.0
4.7
12.4
2.8
1.5
23.0
17.6
3.5
1.1
4.1
3.9

49.6
25.8
14.9
10.5
0.4
18.3
3.8
1.9
-0.2
56.8
5.1
13.1
2.4
1.8
24.9
19.2
3.9
1.1
4.4
4.3

49.6
26.1
14.7
11.0
0.4
18.1
3.8
1.8
-0.2
56.4
5.1
13.0
2.4
1.8
25.0
19.2
3.8
1.0
4.3
4.1

50.8
27.2
15.1
11.6
0.5
18.3
3.8
1.8
-0.2
55.9
5.1
12.8
2.6
1.7
24.9
19.1
3.8
1.0
4.0
4.0

52.0
28.1
15.3
12.3
0.5
18.5
3.8
1.7
-0.2
56.8
5.1
12.9
2.6
1.7
25.4
19.6
3.9
1.1
4.1
4.1

52.9
28.8
15.5
12.7
0.5
18.9
3.9
1.7
-0.3
57.0
5.2
12.9
2.3
1.7
25.8
19.9
4.0
1.0
4.1
4.0

53.4
28.9
15.7
12.7
0.5
19.1
3.9
1.7
-0.2
57.3
5.1
13.0
2.2
2.2
26.0
20.1
3.9
1.0
3.8
3.7

53.2
29.0
15.9
12.5
0.6
18.8
3.9
1.7
-0.1
56.8
5.1
12.9
2.0
2.5
25.9
19.9
3.8
1.0
3.6
3.4

-3.9

-3.5
-0.5
-3.9

0.0

-3.5
-0.5

19.6
15.5
8.4
6.5
0.6
2.2
1.1
0.7
0.0
22.9
1.5
6.3
1.7
1.9
4.4
3.6
4.8
1.1
1.2
1.2

11.4
5.7
4.8
0.9
0.0
0.0
1.8
3.4
0.5
11.4
2.3
3.6
0.1
0.7
1.2
0.7
1.2
0.3
2.0
1.9

26.2
7.8
2.6
5.2
0.0
16.6
0.9
1.1
-0.1
26.4
1.3
3.0
0.2
0.0
20.4
15.6
1.3
0.0
0.4
0.4

20=1-10

Net lending ( + ) / net borrowing (-)

-5.1

-1.3

-3.2

-2.3

-2.5

-3.2

-7.2

-6.8

-5.1

-4.8

-4.0

-4.0

-3.5

-3.3

0.0

-0.3

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus financial accounts)

Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

:

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

0.4

-1.7
0.5
-0.4
0.0
0.0
0.6
0.2
2.2
-0.6
2.1
0.0
0.7

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other 
changes in assets / liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in 
assets / liabilities

:

:

-1.4

:

Government balance sheet 

:
:
:

:
-1.3
0.1

-0.2

-3.0
1.1
-0.1
0.1
-0.2
0.5
0.8
4.1
0.0
3.5
0.2
0.3

:
3.7
0.3

3.5

:

0.2

-2.5
-1.6
-1.7
0.4
-0.2
-0.6
0.5
1.0
0.3
-0.3
0.2
0.7

:
4.1
-2.1

6.2

0.2

-2.7
0.7
0.0
0.3
-0.1
0.0
0.5
3.4
0.1
2.0
0.8
0.5

:
3.3
-1.0

4.3

0.2

-3.4
1.8
0.8
0.7
-0.2
0.3
0.3
5.2
0.2
4.9
0.0
0.2

:
-5.2
2.6

-7.8

0.0

-7.1
2.2
0.8
-0.3
0.3
0.6
0.7
9.3
-0.1
8.4
1.0
0.1

:
0.7
-0.1

0.8

:

:

:

:

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

:
:
50.7
:
8.1
:
:
:
:
:

:
:
:
:
:
:
:
:

:
:
47.4
:
13.1
39.7
2.1
1.9
5.2
19.3

11.1
72.1
2.5
47.5
11.7
10.3
-32.4
:

:
:
49.7
:
35.0
40.9
3.2
1.4
4.0
21.6

10.7
81.9
1.0
60.7
10.8
9.3
-41.0
:

:
:
50.4
:
38.0
41.6
1.4
1.7
3.6
24.2

10.8
77.1
1.2
55.6
10.5
9.7
-35.5
:

:
:
51.2
:
38.0
43.7
1.4
1.9
3.3
26.2

10.9
75.9
1.3
53.8
10.8
9.9
-32.2
:

:
:
51.6
:
33.3
39.2
2.2
2.5
3.0
20.7

10.8
81.8
1.5
59.8
10.6
10.0
-42.6
:

:
:
54.3
:
35.3
43.2
3.1
2.3
3.4
22.6

11.8
93.4
1.4
70.0
11.9
10.2
-50.2
:

-0.1

-6.7
-0.7
-0.9
0.0
0.0
-0.4
0.6
6.0
0.1
4.6
0.8
0.5

:
1.3
0.4

0.9

:

:
:
55.0
:
39.2
42.5
2.1
2.3
3.3
22.8

0.0

-5.1
1.1
0.8
-0.2
0.3
-0.2
0.5
6.2
0.3
6.0
-0.5
0.3

:
-1.0
0.6

-1.5

-0.1

-4.8
2.0
-0.2
-0.4
1.2
1.0
0.4
6.8
0.2
4.1
1.7
0.8

:
0.1
4.0

-0.1

-4.0
0.1
-0.4
0.1
0.3
-0.3
0.4
4.1
-0.1
3.4
0.5
0.2

:
2.1
-2.1

0.0

-4.0
0.6
-0.1
0.3
0.0
-0.2
0.6
4.6
0.0
3.6
0.5
0.5

:
1.0
6.0

-3.9

4.1

-5.0

-0.1

-3.4
0.6
0.5
-0.1
-0.2
0.0
0.4
4.0
0.0
3.3
0.1
0.6

:
-0.1
-1.3

1.1

:

:

:

:

:

:
:
55.5
:
39.7
41.4
2.9
2.0
3.4
20.8

:
:
56.0
:
37.4
43.0
2.6
1.7
4.6
21.6

:
:
56.0
:
36.2
44.7
2.2
1.8
4.9
22.9

:
:
:
:
:
45.7
1.9
2.2
4.8
23.7

:
:
:
:
:
45.1
2.3
2.0
4.5
23.1

13.1

12.4

12.9

12.3

13.2
12.0
97.1 100.9 110.4 111.0 120.3 120.3
1.8
93.1
13.7
11.8
-75.2
:

1.9
84.3
13.5
11.2
-66.3
:

1.9
93.1
13.9
11.5
-74.6
:

2.0
84.8
13.0
10.6
-67.4
:

1.8
77.4
11.5
10.2
-59.5
:

1.5
73.1
12.3
10.2
-54.5
:

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-5.1

-1.3

-3.2

:
:

:

:

:

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

:
:

:

:

:

:
58.7
2.5
44.5
2.7
41.8
11.6
0.7
10.9
:
:
6.6

3.7
0.6

:

:

:

:
67.2
1.0
55.5
6.1
49.4
10.7
0.9
9.8
:
:
8.9

-2.3

0.2
-2.2

-2.5

-3.2

-7.2

3.0
0.5

5.3
2.1

8.9
1.8

-6.8

5.1
-1.7

:

:

:

:
64.4
1.2
52.8
3.7
49.1
10.4
0.9
9.6
:
:
7.6

:

:

:

:
64.4
1.3
52.4
4.1
48.3
10.7
1.2
9.5
:
:
7.8

:

:

:

:
68.1
1.5
56.1
7.7
48.4
10.5
0.7
9.7
:
:
8.6

:

:

:

:
79.0
1.4
65.8
12.1
53.8
11.8
1.1
10.7
0.0
0.0
10.4

:

:

:

:
81.7
1.5
68.0
10.6
57.4
12.2
1.5
10.7
0.2
0.0
9.4

-5.1

-4.8

-4.0

-4.0

5.9
0.8

:

:

:

:
85.2
1.8
72.0
11.0
61.0
11.4
0.4
10.9
0.7
0.0
9.5

5.5
0.7

2.0

-0.8

-0.4

0.0
89.6
2.0
74.7
9.2
65.4
12.9
0.4
12.5
2.0
0.0
9.2

4.0
0.0

0.1

-0.2

0.1

-0.1
92.4
1.9
77.1
9.4
67.6
13.4
0.4
13.0
2.4
0.0
8.7

4.0
0.1

0.6

-0.5

-0.1

0.1
95.4
1.9
79.7
9.2
70.5
13.8
0.6
13.2
2.4
0.0
8.8

-3.5

2.6
-0.9

0.6

-0.6

-0.8

-0.1
95.8
1.8
80.4
8.1
72.3
13.6
0.7
12.9
2.3
0.0
9.0

22.9
3.3
-4.1

22.1
3.1
-0.4

22.9
3.1
-2.1

22.6
3.1
-1.4

22.3
3.1
-1.6

22.4
3.2
-2.3

23.9
3.4
-6.1

23.8
3.4
-5.9

23.6
3.4
-4.5

23.8
3.5
-4.2

24.0
3.5
-3.4

24.1
3.5
-3.6

23.8
3.4
-3.4

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

Net acquisition of financial assets

61=(-)33

Incurrence in liabilities not in government debt

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Valuation effects and other changes in volume in 
government debt

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

 Government finance statistics – summary tables 1/2016

-0.2
-0.3
0.0
0.0
0.0
0.0
-0.2
-0.3
0.0
0.0
0.0

0.0
0.0

:

-4.8
-2.5
-0.9
0.0
0.0

-1.4
-4.8
-2.5
-0.9
0.0
-1.4

-0.2
-0.2

-0.2

0.0

0.0

0.0
-3.4
-2.5
-0.9
-0.4
-0.5
0.0
0.0
0.0

0.0

-3.3
0.4
0.3
0.0
-0.2
0.0
0.2
3.7
0.3
3.0
-0.1
0.5

:
-0.4
-1.3

0.9

:

:
:
:
:
:
26.7
1.3
0.6
4.0
15.3

5.4
98.0
4.3
83.8
3.1
6.8
-71.3
:

-3.3

2.3
-1.0

0.5

-0.5

-0.9

-0.1
79.7
4.3
72.4
7.0
65.4
3.1
0.0
3.0
:
:
:

8.8
1.2
-3.4

0.0

0.0
0.3
0.2
0.0
0.0
0.0
0.0
0.3
0.0
0.1
0.2
0.0

:
0.0
0.0

0.0

:

:
:
:
:
:
7.3
2.2
0.0
0.5
2.1

2.4
11.1
0.0
0.7
8.4
2.0
-3.8
:

0.0

0.3
0.3

0.3

0.0

0.0

0.0
9.0
0.0
0.6
0.0
0.6
8.4
0.2
8.2
:
:
:

6.4
1.8
0.2

0.0

-0.2
0.1
0.2
-0.2
0.0
0.0
0.1
0.3
0.0
0.2
0.0
0.1

:
0.2
0.1

0.2

:

:
:
:
:
:
16.0
1.2
2.3
0.1
5.6

6.8
16.1
0.0
9.5
2.2
4.4
-0.1
:

-0.3

0.2
-0.1

0.0

-0.1

0.0

0.0
10.4
0.0
8.3
1.5
6.8
2.1
0.5
1.7
:
:
:

8.7
0.3
-0.2

56

France

Consolidated general government (S.13)

Table A - Summary table

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

annual growth rates**

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
15a
16
17
18
19

4.1
3.4
1.6
5.8
5.2
4.0
4.9
14.4
-7.1
3.6
6.6
3.8
1.5
2.1
3.3
2.3
7.1
-23.8
7.4
9.4

3.9
3.5
1.1
6.5
5.9
3.9
3.7
18.2
76.0
4.2
-0.5
3.5
6.9
9.4
4.9
4.5
4.6
7.7
3.1
1.8

2.0
0.2
3.5
-3.9
-2.2
3.8
3.1
0.7
-74.2
5.4
8.2
4.6
2.2
12.5
5.6
5.0
6.4
4.2
2.9
1.0

2.1
1.2
2.3
-0.3
3.1
4.3
1.0
-11.5
-215.6
3.7
1.3
3.5
-1.7
-0.3
5.0
4.1
6.4
-0.1
3.8
6.3

4.7
6.0
5.8
5.9
16.8
3.1
5.1
4.9
-88.6
4.0
6.7
2.4
2.2
-3.5
4.8
4.6
1.6
10.6
6.0
6.2

5.0
5.1
4.6
5.9
4.6
4.4
4.7
8.1
452.6
4.3
4.7
3.4
1.4
-0.4
4.3
4.5
8.1
11.3
5.3
4.8

5.5
5.9
3.8
9.4
-7.3
5.3
4.0
13.1
-367.5
3.8
2.8
2.7
0.6
4.5
4.9
4.9
4.4
12.6
1.9
2.5

4.0
3.9
3.7
4.1
6.8
3.8
5.1
8.2
50.8
4.5
2.1
3.3
9.0
7.1
4.6
4.4
4.7
5.4
5.9
5.5

1.8
3.5
17.7
-3.5
-0.1
5.0
4.7
10.1
3.7
7.9
5.9

:
8.4
-1.4

2.8
2.3
1.1
4.3
-11.4
2.8
4.0
10.4
12.6
4.1
2.3
2.5
10.2
8.1
3.6
3.4
5.1
25.1
2.7
2.6

4.3
62.8
36.4
-6.7
1.1
2.5
7.1
13.9
9.3
0.1
2.0

:
-12.3
3.5

24.8

-3.3
-6.5
-1.4
-13.0
-5.5
1.0
3.9
-9.1
7.8
4.1
6.4
3.0
-17.2
18.8
5.3
5.8
6.9
-0.5
5.5
4.8

5.4
37.7
-12.2
10.4
3.0
6.2
11.1
-8.0
13.6
9.0
0.8

:
1.8
-0.1

-1.8

3.2
4.1
1.3
8.1
3.7
2.1
3.3
0.0
7.8
2.5
3.5
2.3
2.5
5.5
3.1
3.1
2.4
-3.5
-1.1
0.6

-1.6
-30.1
2.2
-0.5
-1.9
5.3
6.7
8.3
6.7
7.1
5.5

:
3.0
0.4

-1.8

5.5
7.2
6.0
8.0
33.6
4.0
2.4
5.4
38.9
2.1
1.6
1.5
12.5
-4.6
2.9
3.0
1.2
2.3
-2.2
-1.6

2.7
39.3
-10.0
8.3
-0.9
4.1
6.6
23.9
8.5
-3.8
2.7

:
-2.4
0.6

2.9

-0.6
7.6
-6.8
1.5
2.5
-7.4
4.3
-7.4
7.7
-0.5
-7.0

:
5.4
2.2

-0.8

3.1
-3.3
7.5
-5.3
3.2
8.4
5.3
2.8
6.2
2.2
3.2

:
10.4
0.3

-8.4

-4.0
-54.7
29.1
-6.2
-2.9
5.3
1.2
32.3
-0.5
2.2
8.2

:
10.4
-2.7

-15.8

-12.8

:
:
5.2
:
30.6
4.8
9.3
-6.8
1.5
14.6
28.2
-7.4
6.5
-7.4
10.2
2.0
-6.8

-5.7

7.0
1.3

:

:

:

:
7.0
-7.4
8.3
2.5
9.2
1.9
-10.0
3.2
:
:
13.4

4.1
4.6

4.5
0.1

:
:
5.7
:
26.1
13.5
-5.8
7.5
-7.5
25.8
22.4
8.7
5.6
2.8
6.8
2.2
2.6

-5.0

5.9
0.9

:

:

:

:
5.9
2.8
6.7
-2.3
7.9
2.2
-3.6
2.8
:
:
8.4

3.7
4.6

3.6
-0.2

:
:
6.0
:
13.8
6.4
-54.8
29.1
-6.2
17.1
10.5
4.7
-1.5
34.4
-4.2
1.5
8.7

-3.6

0.3
-3.4

:

:

:

:
0.3
29.8
-0.5
-36.9
4.0
1.6
-2.1
1.9
:
:
-10.1

3.3
5.3

4.6
0.4

:
:
6.6
:
5.0
10.2
4.2
15.8
-3.2
13.7
5.9
6.5
3.3
10.1
1.6
8.0
7.4

-4.1

4.9
0.8

:

:

:

:
4.9
10.6
4.2
16.6
3.2
8.0
46.5
4.6
:
:
7.8

3.5
5.0

5.0
0.6

:
:
3.3
:
-10.3
-8.0
62.8
38.4
-6.6
-19.1
-12.9
1.5
10.6
16.4
14.0
0.1
2.7

:
:
2.2
:
3.0
7.2
38.1
-9.6
9.6
6.3
24.5
6.2
11.0
-8.0
13.7
9.0
-0.5

-5.1

-10.2

8.4
3.3

12.8
2.5

:

:

:

:
8.4
19.7
9.8
94.0
2.7
0.2
-36.1
4.7
:
:
12.6

3.2
6.0

2.6
0.1

:

:

:

:
12.8
-8.1
14.0
51.5
8.0
9.1
43.2
6.5
:
:
17.9

3.7
2.3

-2.8
-0.3

:
:
4.4
:
14.6
1.4
-29.3
1.9
-0.4
3.8
2.3
5.1
7.1
7.5
7.6
7.0
3.5

-8.9

6.6
-2.3

:

:

:

:
6.6
7.6
6.5
-9.2
10.0
7.0
40.4
3.6
:
:
-7.1

2.6
3.3

3.1
-0.5

:
:
4.0
:
4.2
0.4
39.3
-10.0
9.2
-5.9
-3.0
5.0
7.2
28.1
9.2
-4.0
2.8

-6.4

7.5
1.0

:

:

:

:
7.5
27.4
9.1
7.0
9.5
-3.9
-69.1
5.1
235.6
:
4.8

2.1
4.3

3.0
-1.0

3.7
4.8
2.9
7.8
-7.0
2.9
1.9
-4.8
-30.7
3.0
3.0
1.8
0.4
4.5
3.3
3.6
3.5
10.1
3.2
3.6

5.0
-6.7
-17.9
36.3
4.6
3.3
6.8
12.4
5.3
15.2
7.9

:
0.3
4.1

6.7

:

:
:
2.4
:
-4.5
5.3
-6.3
-13.3
34.9
5.2
5.8
2.7
10.9
13.5
11.0
14.9
5.0

3.2
3.9
2.9
4.9
8.7
3.0
2.3
0.2
55.3
1.6
2.3
1.7
-10.5
0.4
2.8
3.0
5.1
-14.1
2.1
-0.3

0.3
-16.2
5.7
7.6
-1.5
3.5
3.8
-2.6
4.1
3.8
2.0

:
4.9
-1.9

-6.2

:

:
:
1.4
:
-1.8
5.2
-15.6
2.9
7.9
7.5
-0.3
4.9
1.9
-2.6
0.8
5.3
7.2

2.0
1.5
2.4
0.5
-1.8
2.5
1.4
2.5
-13.4
1.8
-0.1
2.0
-3.7
30.7
2.2
2.1
-2.4
9.7
-6.4
-5.8

1.4
-5.5
18.5
0.3
-0.7
4.4
4.2
-1.8
4.4
4.1
4.1

:
2.2
5.5

7.7

:

:
:
:
:
:
3.6
-14.5
27.7
-0.4
4.6
-0.9
3.2
9.7
-2.1
11.6
4.2
3.9

-5.7

-4.6

-4.3

6.6
0.8

2.3

-1.0

-0.5

-0.1
6.6
13.5
5.1
-15.2
8.7
14.8
1.6
15.3
181.5
:
-1.9

2.4
2.9

1.3
-0.6

4.5
0.0

0.1

-0.2

0.1

-0.1
4.5
-2.6
4.6
3.7
4.7
5.3
-12.1
6.0
19.6
:
-4.1

2.0
1.7

1.4
0.1

4.4
0.1

0.7

-0.6

-0.2

0.1
4.4
-2.1
4.6
-1.6
5.5
4.1
44.3
3.0
4.2
:
1.4

1.6
0.7

1.2
:

2.1
2.7
3.2
1.4
19.7
1.0
1.9
0.6
-35.9
1.4
1.4
1.0
-4.9
16.3
1.8
1.7
1.2
0.1
-5.2
-5.1

1.3
24.9
-6.2
-3.4
0.2
2.9
3.4
2.6
3.6
0.6
5.2

:
-0.3
-1.1

-1.5

:

:
:
:
:
:
1.0
24.6
-8.5
-3.3
-0.2
3.6
2.9
2.3
-2.5
2.4
0.6
5.3

-3.8

2.8
-1.0

0.6

-0.6

-0.9

-0.1
2.8
-2.1
3.3
-9.9
5.0
0.6
24.1
-0.4
-4.6
:
5.0

1.2
0.0

2.3
:

Government deficit

20=1-10

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

1.2
-17.0
2.0
0.1
3.2
1.9
3.1
-18.6
4.6
-0.3
7.2

0.1
-13.8
9.4
0.9
-0.8
2.3
2.3
-10.9
5.3
-4.0
-1.4

4.6
52.4
-16.7
-1.5
1.4
8.4
6.9
-22.7
8.7
1.7
10.0

6.8
33.0
-16.0
4.5
7.8
3.7
8.6
-25.2
10.3
8.8
4.5

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
-3.2
0.2

4.8

:
-4.2
0.4

6.1

:
-4.8
1.7

8.4

:
1.3
-0.5

-2.2

:
:
3.0
:
24.0
-2.0
-16.1
5.7
0.1
-3.5
52.2
1.6
3.3
-17.6
4.9
-0.5
7.0

:
:
3.6
:
19.1
-4.1
-9.4
9.4
-0.4
-9.6
-12.7
2.3
2.7
-15.0
6.2
-4.3
-1.4

:
:
3.8
:
25.8
-0.2
49.7
-16.7
-1.2
-8.7
15.8
8.1
8.6
-25.4
11.3
1.6
9.9

:
:
4.8
:
29.4
8.1
32.2
-7.7
-1.8
12.2
23.4
3.8
8.1
-25.2
9.5
9.0
4.4

Table B - Government debt and link with the deficit

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:
:
10.1

Table C - Memorandum items

75
76
77=20+18-76
78
79

(**) or contributions for items 22 to 38

4.2
1.6

5.5
0.9

-2.5

3.1
0.6

:

:

:

:
3.1
-15.0
6.1
14.2
5.5
-4.2
-47.7
-1.4
:
:
-5.2

3.2
3.4

4.0
0.9

-5.5

6.6
1.1

:

:

:

:
6.6
-25.4
9.3
92.0
3.7
1.4
25.7
0.6
:
:
14.8

6.0
2.4

3.2
1.1

-6.6

9.8
3.2

:

:

:

:
9.8
-25.2
11.0
24.9
9.2
9.1
167.6
2.3
:
:
19.2

4.6
3.9

2.7
1.4

:

:

:

:

:

:

:

:

:

:

:

:

 Government finance statistics – summary tables 1/2016

57

Croatia

Consolidated general government (S.13)

Table A - Summary table

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
15a
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl . own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

Government deficit

20=1-10

Net lending ( + ) / net borrowing (-)

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus  financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other changes in assets 
/ liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in assets / 
liabilities

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

61=(-)33

Net acquisition of financial assets

Incurrence in liabilities not in government debt

62

Valuation effects and other changes in volume in government debt

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

1995

2000

2005

2006

2007

2008

2009

2010

in million national currency

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

:

:

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

:
:
:

:

:

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

:

:
:

:

:

:

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

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

:

:

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

:
:
:

:

:

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

:

:
:

:

:

:

:
63 983
0
44 404
2 571
41 833
19 579
3 861
15 718
0
:
:

:
:
:
117 105
:

:
:
:
180 241
:

112 378
66 623
50 042
16 578
2
31 301
7 091
7 288
74
122 791
16 870
30 298
5 258
6 356
39 514
33 857
3 580
5 538
15 378
15 378

123 281
74 521
54 513
20 006
2
33 877
7 147
7 568
166
133 253
18 783
32 078
5 543
6 920
45 144
39 114
3 517
4 527
16 741
16 741

137 046
82 321
58 749
23 570
2
37 203
7 541
9 740
241
144 926
21 038
36 440
6 008
7 872
47 138
40 578
2 642
4 074
19 712
19 712

145 868
87 187
62 535
24 650
3
40 703
10 280
7 442
255
155 473
23 897
39 156
6 822
8 517
48 699
42 343
3 920
4 116
20 346
20 346

137 591
80 500
56 896
23 599
4
39 995
9 772
6 890
434
157 435
23 051
40 692
7 686
8 375
52 616
45 379
3 194
2 782
19 039
19 039

135 397
79 873
58 944
20 926
3
38 712
9 922
6 354
536
155 709
23 653
40 062
8 375
8 189
51 404
45 317
2 801
9 377
11 847
11 847

-10 414

-9 972

-7 881

-9 605

-19 844

-20 311

:

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

:
:
:

:

:

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

:

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

:
:
:

:

:

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

:

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

:
:
:

:

:

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

:

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

:
:
:

:

:

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

383

-1 547

-20 227
6 028
5 670
0
230
-4
132
26 255
0
13 418
13 212
-376

:
:
:

:

:

:
:
:
:
:
126 000
25 560
0
7 761
77 317
1 113
15 362
202 283
0
92 925
70 288
39 070
-76 283
:

-18 765
2 194
2 390
270
151
31
-648
20 959
0
15 953
8 001
-2 996

:
12 861
8 653

4 209

:

:
:
:
:
:
141 055
31 000
270
7 956
87 116
1 218
14 714
231 894
0
109 545
83 765
38 584
-90 839
:

-10 414

10 157
-257

:

:

:

:
111 461
0
74 220
12 533
61 687
37 240
1 329
35 911
0
:
:

49 575
3 840
1 124
270 191
:

-9 972

3 001
-6 971

:

:

:

:
114 462
0
75 839
12 660
63 179
38 623
953
37 669
0
:
:

53 882
4 138
2 631
294 437
:

-7 881

7 193
-688

-9 605

15 905
6 300

:

:

:

:
121 654
0
77 021
11 975
65 046
44 633
624
44 009
0
:
:

61 163
4 666
7 165
322 310
:

:

:

:

:
137 559
0
79 600
15 166
64 434
57 960
1 435
56 524
0
:
:

64 379
5 249
5 492
347 685
:

-19 844

-20 311

24 511
4 667

:

:

:

:
162 071
0
92 321
19 450
72 871
69 749
2 649
67 100
0
0
26 674

67 263
6 055
-6 860
330 966
:

29 217
8 906

2 194

2 996

5 263

-1 547
191 288
0
108 020
20 719
87 302
83 268
2 221
81 046
0
0
32 488

66 220
6 339
-14 803
328 041
:

 Government finance statistics – summary tables 1/2016

58

Croatia

Consolidated general government (S.13)

in million national currency

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

Table A - Summary table

2011

2012

2013

2014

2015

2015

2015

2015

2015

2015

Government revenue and expenditure
136 299
78 630
58 053
20 570
7
38 605
11 375
6 554
1 134
162 389
24 967
41 366
10 144
8 056
53 511
47 416
2 137
10 120
12 089
12 089

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
15a
16
17
18
19

Government deficit

137 847
80 831
60 622
20 201
7
37 846
11 124
5 221
2 826
155 396
24 092
40 512
11 343
7 120
53 726
46 503
2 743
4 151
11 710
11 710

140 007
83 321
62 461
20 853
6
37 149
12 171
6 471
895
157 453
25 790
39 824
11 569
6 760
52 377
45 042
5 143
3 664
12 327
12 327

139 958
81 538
61 439
20 089
10
38 671
12 215
6 535
1 000
158 037
26 251
38 701
11 464
6 423
54 388
47 150
4 315
4 438
12 058
12 058

146 086
85 116
65 338
19 768
10
39 778
13 414
5 495
2 283
156 793
26 910
38 147
11 925
5 629
54 800
47 331
6 491
3 260
9 632
9 387

-47 898

-47 591
-307
-47 898

-9

-47 582
-307

93 119
70 853
61 763
9 090
0
0
10 512
9 872
1 882
103 818
15 132
19 599
11 788
4 357
2 992
2 381
41 279
2 302
6 370
6 114

41 185
14 263
3 575
10 678
10
0
2 899
23 314
709
40 567
11 486
17 906
145
1 035
3 150
2 443
2 349
1 266
3 231
3 245

59 681
0
0
0
0
39 778
3
19 900
0
60 305
292
642
0
237
48 657
42 507
10 445
0
31
28

20=1-10

-26 090

-17 549

-17 446

-18 078

-10 706

-10 699

617

-624

-722

-9 984
-6 147
-5 606
-198
777
139
-1 258
3 838
0
6 889
-2 108
-943

:
7 184
6 581

602

:

:
:
:
:
:
171 210
29 942
2
12 779
103 874
1 860
24 614
335 047
0
193 222
108 896
32 929
-163 836
:

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

-62

-109

-875

-468

-26 028
-3 988
-5 107
0
554
-107
672
22 040
0
8 808
14 018
-785

-17 440
2 069
1 041
-70
626
344
128
19 509
0
12 667
3 718
3 124

-16 571
13 611
10 478
0
1 728
197
1 208
30 181
0
27 809
7 461
-5 088

:
12 006
4 216

7 790

:
-4 540
-6 485

1 945

:
-1 172
5

-1 177

-17 611
-1 810
-2 320
0
994
-205
-278
15 801
0
13 699
-1 296
3 399

:
12 943
7 465

5 478

:

:

:

:

Other economic flows in government assets and liabilities

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
:
:
:
:
159 040
37 801
200
11 033
96 967
1 416
13 038
301 361
0
159 588
112 082
29 691
-142 321
:
Table B - Government debt and link with the deficit

:
:
:
:
:
146 601
27 150
200
9 245
93 931
1 456
16 076
271 175
0
132 666
103 729
34 779
-124 573
:

:
:
:
:
:
149 073
26 124
270
8 610
96 849
1 021
17 220
258 150
0
120 661
99 499
37 990
-109 077
:

:
:
:
:
:
170 174
35 538
200
12 024
104 483
1 834
17 929
324 628
0
180 342
111 196
33 090
-154 454
:

57=20

-26 090

-17 549

-17 446

-18 078

-10 706

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

25 419
-671

-3 988

785

2 594

-62
216 707
0
117 792
20 514
97 278
98 915
1 791
97 124
0
0
27 415

16 851
-698

2 069

-3 124

466

-109
233 558
0
130 523
19 155
111 368
103 035
3 274
99 761
0
0
28 806

37 300
19 854

13 611

5 088

2 030

-875
270 857
0
159 243
23 379
135 865
111 614
3 092
108 522
0
0
39 418

13 326
-4 752

-1 810

-3 399

924

-468
284 184
0
173 530
24 878
148 652
110 654
1 192
109 462
0
2
37 572

5 485
-5 221

-6 147

943

704

-722
289 669
0
181 333
18 858
162 475
108 336
629
107 707
0
3
31 804

Table C - Memorandum items

75
76
77=20+18-76
78
79

67 149
6 096
-20 097
332 587
:

66 731
6 028
-11 867
330 456
:

66 511
5 733
-10 852
329 571
:

66 131
6 157
-12 177
328 431
:

64 756
5 644
-6 719
334 219
:

-15
0
0
-70
0
55
-15
0
0
-70
55

0
0

:

-399
0
0
-269
0

-129
-399
0
0
-269
-129

-69
-69

-15

-55

1

0
-268
0
0
0
0
-268
0
-268

-669

-10 030
-6 199
-5 515
-198
820
36
-1 342
3 831
0
6 967
-1 847
-1 289

:
6 514
6 509

4

:

:
:
:
:
:
142 691
26 113
2
12 559
80 508
:
23 508
318 235
0
193 096
104 022
21 117
-175 545
:

-10 699

5 841
-4 858

-6 199

1 289

721

-669
284 564
0
181 208
18 858
162 350
103 357
326
103 031
:
:
:

27 871
3 041
-7 370

-67

684
261
103
0
26
104
28
-423
0
-78
-190
-155

:
21
72

-51

:

:
:
:
:
:
23 336
3 516
0
489
18 099
:
1 231
9 761
0
126
5 141
4 494
13 575
:

617

-286
332

261

155

-17

-67
5 370
0
125
0
125
5 245
303
4 942
:
:
:

14

-638
-194
-194
0
0
0
0
444
0
0
-2
446

:
649
0

649

:

:
:
:
:
:
5 583
312
0
0
5 266
:
4
7 449
0
0
2
7 448
-1 867
:

-624

-2
-626

-194

-446

0

14
2
0
0
0
0
2
0
2
:
:
:

29 762
2 562
1 286

7 123
41
-635

 Government finance statistics – summary tables 1/2016

59

Croatia

Consolidated general government (S.13)

Table A - Summary table

Government revenue and expenditure
Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl. own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

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
15a
16
17
18
19

Government deficit

20=1-10

Net lending ( + ) / net borrowing (-)

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus financial accounts)

Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other 
changes in assets / liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in 
assets / liabilities

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

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

:

:

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

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

:

:

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

:
:
:

:
:
:

:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

in % of GDP

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

1995 2000

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015 2015

2015

2015

2015

2015

41.6
24.7
18.5
6.1
0.0
11.6
2.6
2.7
0.0
45.4
6.2
11.2
1.9
2.4
14.6
12.5
1.3
2.0
5.7
5.7

41.9
25.3
18.5
6.8
0.0
11.5
2.4
2.6
0.1
45.3
6.4
10.9
1.9
2.4
15.3
13.3
1.2
1.5
5.7
5.7

42.5
25.5
18.2
7.3
0.0
11.5
2.3
3.0
0.1
45.0
6.5
11.3
1.9
2.4
14.6
12.6
0.8
1.3
6.1
6.1

42.0
25.1
18.0
7.1
0.0
11.7
3.0
2.1
0.1
44.7
6.9
11.3
2.0
2.4
14.0
12.2
1.1
1.2
5.9
5.9

41.6
24.3
17.2
7.1
0.0
12.1
3.0
2.1
0.1
47.6
7.0
12.3
2.3
2.5
15.9
13.7
1.0
0.8
5.8
5.8

41.3
24.3
18.0
6.4
0.0
11.8
3.0
1.9
0.2
47.5
7.2
12.2
2.6
2.5
15.7
13.8
0.9
2.9
3.6
3.6

41.0
23.6
17.5
6.2
0.0
11.6
3.4
2.0
0.3
48.8
7.5
12.4
3.0
2.4
16.1
14.3
0.6
3.0
3.6
3.6

41.7
24.5
18.3
6.1
0.0
11.5
3.4
1.6
0.9
47.0
7.3
12.3
3.4
2.2
16.3
14.1
0.8
1.3
3.5
3.5

42.5
25.3
19.0
6.3
0.0
11.3
3.7
2.0
0.3
47.8
7.8
12.1
3.5
2.1
15.9
13.7
1.6
1.1
3.7
3.7

42.6
24.8
18.7
6.1
0.0
11.8
3.7
2.0
0.3
48.1
8.0
11.8
3.5
2.0
16.6
14.4
1.3
1.4
3.7
3.7

43.7 -14.3
25.5
19.5
5.9
0.0
11.9
4.0
1.6 -14.2
-0.1
0.7
46.9 -14.3

8.1
11.4
3.6
1.7
16.4
14.2

0.0

1.9 -14.2
-0.1
1.0
2.9
2.8

27.9
21.2
18.5
2.7
0.0
0.0
3.1
3.0
0.6
31.1
4.5
5.9
3.5
1.3
0.9
0.7
12.4
0.7
1.9
1.8

12.3
4.3
1.1
3.2
0.0
0.0
0.9
7.0
0.2
12.1
3.4
5.4
0.0
0.3
0.9
0.7
0.7
0.4
1.0
1.0

17.9
0.0
0.0
0.0
0.0
11.9
0.0
6.0
0.0
18.0
0.1
0.2
0.0
0.1
14.6
12.7
3.1
0.0
0.0
0.0

-3.9

-3.4

-2.4

-2.8

-6.0

-6.2

-7.8

-5.3

-5.3

-5.5

-3.2

-3.2

0.2

-0.2

:

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

:
:
:

:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:

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

:
:
:

:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:

:
:
:
:
:
:
:
:
:
:
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:

:
:
:

:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:

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

:
:
:

:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

0.1

-6.1
1.8
1.7
0.0
0.1
0.0
0.0
7.9
0.0
4.1
4.0
-0.1

:
:
:

:

:

:
:
:
:
:
38.1
7.7
0.0
2.3
23.4

4.6
61.1
0.0
28.1
21.2
11.8
-23.0
:

-0.5

-5.7
0.7
0.7
0.1
0.0
0.0
-0.2
6.4
0.0
4.9
2.4
-0.9

:
3.9
2.6

1.3

:

:
:
:
:
:
43.0
9.4
0.1
2.4
26.6

4.5
70.7
0.0
33.4
25.5
11.8
-27.7
:

0.0

-7.8
-1.2
-1.5
0.0
0.2
0.0
0.2
6.6
0.0
2.6
4.2
-0.2

:
3.6
1.3

2.3

:

:
:
:
:
:
44.8
7.9
0.1
2.6
29.1

5.2
77.6
0.0
36.3
29.9
11.4
-32.8
:

-7.8

7.6
-0.2

-1.2

0.2

0.8

0.0
65.2
0.0
35.4
6.2
29.2
29.7
0.5
29.2
0.0
0.0
8.2

0.0

-5.3
0.6
0.3
0.0
0.2
0.1
0.0
5.9
0.0
3.8
1.1
0.9

:
-1.4
-2.0

0.6

-0.3

-5.0
4.1
3.2
0.0
0.5
0.1
0.4
9.2
0.0
8.4
2.3
-1.5

:
-0.4
0.0

-0.4

:

:

:
:
:
:
:
44.4
8.2
0.1
2.8
28.4

4.9
82.1
0.0
40.1
31.4
10.5
-37.7
:

-5.3

5.1
-0.2

0.6

-0.9

0.1

0.0
70.7
0.0
39.5
5.8
33.7
31.2
1.0
30.2
0.0
0.0
8.7

:
:
:
:
:
48.3
11.5
0.1
3.3
29.4

4.0
91.4
0.0
48.4
34.0
9.0
-43.2
:

-5.3

11.3
6.0

4.1

1.5

0.6

-0.3
82.2
0.0
48.3
7.1
41.2
33.9
0.9
32.9
0.0
0.0
12.0

-0.1

-5.4
-0.6
-0.7
0.0
0.3
-0.1
-0.1
4.8
0.0
4.2
-0.4
1.0

:
3.9
2.3

1.7

:

:
:
:
:
:
51.8
10.8
0.1
3.7
31.8

-0.2

-3.0
-1.8
-1.7
-0.1
0.2
0.0
-0.4
1.1
0.0
2.1
-0.6
-0.3

:
2.1
2.0

0.2

:

:
:
:
:
:
51.2
9.0
0.0
3.8
31.1

5.5

7.4
98.8 100.2
0.0
57.8
32.6
9.9
-49.0
:

0.0
54.9
33.9
10.1
-47.0
:

-5.5

4.1
-1.4

-0.6

-1.0

0.3

-0.1
86.5
0.0
52.8
7.6
45.3
33.7
0.4
33.3
0.0
0.0
11.4

-3.2

1.6
-1.6

-1.8

0.3

0.2

-0.2
86.7
0.0
54.3
5.6
48.6
32.4
0.2
32.2
0.0
0.0
9.5

0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0

0.0
0.0

:

-0.1
0.0
0.0
-0.1
0.0

0.0
-0.1
0.0
0.0
-0.1
0.0

0.0
0.0

0.0

0.0

0.0

0.0
-0.1
0.0
0.0
0.0
0.0
-0.1
0.0
-0.1

-0.2

-3.0
-1.9
-1.7
-0.1
0.2
0.0
-0.4
1.1
0.0
2.1
-0.6
-0.4

:
1.9
1.9

0.0

:

:
:
:
:
:
42.7
7.8
0.0
3.8
24.1

7.0
95.2
0.0
57.8
31.1
6.3
-52.5
:

-3.2

1.7
-1.5

-1.9

0.4

0.2

-0.2
85.1
0.0
54.2
5.6
48.6
30.9
0.1
30.8
:
:
:

8.3
0.9
-2.2

0.0

0.2
0.1
0.0
0.0
0.0
0.0
0.0
-0.1
0.0
0.0
-0.1
0.0

:
0.0
0.0

0.0

:

:
:
:
:
:
7.0
1.1
0.0
0.1
5.4

0.4
2.9
0.0
0.0
1.5
1.3
4.1
:

0.2

-0.1
0.1

0.1

0.0

0.0

0.0
1.6
0.0
0.0
0.0
0.0
1.6
0.1
1.5
:
:
:

8.9
0.8
0.4

0.0

-0.2
-0.1
-0.1
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.1

:
0.2
0.0

0.2

:

:
:
:
:
:
1.7
0.1
0.0
0.0
1.6

0.0
2.2
0.0
0.0
0.0
2.2
-0.6
:

-0.2

0.0
-0.2

-0.1

-0.1

0.0

0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
:
:
:

2.1
0.0
-0.2

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

Net acquisition of financial assets

61=(-)33

Incurrence in liabilities not in government debt

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Valuation effects and other changes in volume in 
government debt

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

:

:
:

:

:

:

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

:
:
:

:

:
:

:

:

:

:
35.5
0.0
24.6
1.4
23.2
10.9
2.1
8.7
0.0
:
:

-3.9

3.8
-0.1

-3.4

1.0
-2.4

-2.4

2.2
-0.2

:

:

:

:
41.3
0.0
27.5
4.6
22.8
13.8
0.5
13.3
0.0
:
:

:

:

:

:
38.9
0.0
25.8
4.3
21.5
13.1
0.3
12.8
0.0
:
:

:

:

:

:
37.7
0.0
23.9
3.7
20.2
13.8
0.2
13.7
0.0
:
:

-2.8

-6.0

-6.2

4.6
1.8

7.4
1.4

:

:

:

:
39.6
0.0
22.9
4.4
18.5
16.7
0.4
16.3
0.0
:
:

:

:

:

:
49.0
0.0
27.9
5.9
22.0
21.1
0.8
20.3
0.0
0.0
8.1

8.9
2.7

0.7

0.9

1.6

-0.5
58.3
0.0
32.9
6.3
26.6
25.4
0.7
24.7
0.0
0.0
9.9

:
:
:

18.3
1.4
0.4

18.3
1.4
0.9

19.0
1.4
2.2

18.5
1.5
1.6

20.3
1.8
-2.1

20.2
1.9
-4.5

20.2
1.8
-6.0

20.2
1.8
-3.6

20.2
1.7
-3.3

20.1
1.9
-3.7

19.4
1.7
-2.0

 Government finance statistics – summary tables 1/2016

60

Croatia

Consolidated general government (S.13)

Table A - Summary table

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

annual growth rates**

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
15a
16
17
18
19

Government deficit

20=1-10

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

:
:
:
:
:
:
:
:
:
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:
:

:
:
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:

:
:
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:
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:
:
:
:

:
:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:
:
:
:

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
:
:

:

:

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:
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:
:
:
:
:

:
:
:

:

:

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

:
:
:

:

:

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

:
:
:

:

:

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

Table B - Government debt and link with the deficit

11.5
:
3.1
:
11.2
:
-16.8
:
11.3
:
16.9
:
12.5
:
:
79.4
: 5310.5
14.8
:
9.5
:
8.8
:
9.2
:
-1.8
:
27.8
:
33.5
:
-3.3
:
-8.0
:
15.8
:
15.8
:

5.1
8.2
8.0
8.8
-1.0
8.8
4.7
-25.2
14.9
8.2
4.7
5.4
10.8
20.4
-6.2
-8.9
75.5
8.3
46.1
46.1

6.5
5.1
4.4
7.3
18.8
7.5
8.8
13.7
23.0
7.9
9.6
7.1
16.8
13.8
10.0
9.9
-23.4
87.7
-3.9
-3.9

7.0
7.7
6.4
12.1
5.9
6.2
9.0
2.0
36.5
4.0
7.0
6.2
8.4
5.5
1.3
-0.6
12.0
28.2
-6.1
-6.1

9.7
11.9
8.9
20.7
-17.3
8.2
0.8
3.9
123.5
8.5
11.3
5.9
5.4
8.9
14.2
15.5
-1.8
-18.3
8.9
8.9

11.2
10.5
7.8
17.8
10.6
9.8
5.5
28.7
44.6
8.8
12.0
13.6
8.4
13.8
4.4
3.7
-24.9
-10.0
17.8
17.8

6.4
5.9
6.4
4.6
18.2
9.4
36.3
-23.6
6.2
7.3
13.6
7.5
13.5
8.2
3.3
4.3
48.3
1.0
3.2
3.2

-5.7
-7.7
-9.0
-4.3
60.4
-1.7
-4.9
-7.4
70.0
1.3
-3.5
3.9
12.7
-1.7
8.0
7.2
-18.5
-32.4
-6.4
-6.4

-1.6
-0.8
3.6
-11.3
-22.7
-3.2
1.5
-7.8
23.4
-1.1
2.6
-1.5
9.0
-2.2
-2.3
-0.1
-12.3
237.1
-37.8
-37.8

:
:
:
:
:
:
:
:
:
:
:

:
:
:

:

:

:
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:
:
:
:

:
:
:

:

:

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

:
:
:
:
:
:
:
:
:
:
:

:
:
:

:

:

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

:
:
:
:
:
:
:
:
:
:
:

:
:
:

:

:

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

:
:
:
:
:
:
:
:
:
:
:

:
:
:

:

:

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

1.7
9.4

1.9
0.0
-4.2
10.4

17.2
11.4
-7.7

:
10.2
4.3

-5.5

:
:
:
:
:
11.9
21.3

2.5
12.7
9.4
-4.2
14.6

17.9
19.2
-1.2

:
:
:
:
:
5.7
-15.7
0.0
8.2
11.2
-16.2
17.0
11.3

10.1
18.8
-1.5

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Table C - Memorandum items

75
76
77=20+18-76
78
79

(**) or contributions for items 22 to 38

:

:
:

:

:

:

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

:
:

8.4
:

:

-10.4

-14.0

-14.7

-10.3

10.7
:

9.3
-1.1

14.4
0.4

14.4
-0.4

10.0
-0.3

:

:

:

:
10.7
:
19.7
93.4
15.2
-9.7
-76.0
6.6
:
:
:

:
:

7.8
:

:

:

:

:
9.3
:
3.0
13.3
1.9
28.2
78.5
25.4
:
:
:

7.5
20.6

8.9
:

:

:

:

:
14.4
:
11.7
16.3
11.2
20.9
74.7
16.7
:
:
:

6.8
10.1

9.8
:

:

:

:

:
14.4
:
15.6
37.8
12.9
11.6
-17.2
15.0
:
:
:

8.2
8.5

8.0
:

:

:

:

:
10.0
:
5.0
38.9
0.0
21.7
-44.4
27.3
:
:
:

7.1
9.2

7.7
:

-8.9

2.7
-6.3

:

:

:

:
2.7
:
2.2
1.0
2.4
3.7
-28.3
4.9
:
:
:

8.7
7.7

9.0
:

-6.9

6.3
-0.6

:

:

:

:
6.3
:
1.6
-5.4
3.0
15.6
-34.6
16.8
:
:
:

13.5
12.8

9.5
:

-7.9

13.1
5.2

:

:

:

:
13.1
:
3.3
26.6
-0.9
29.9
130.0
28.4
:
:
:

5.3
12.5

7.9
:

-14.4

-12.5

-13.6

17.8
3.4

:

:

:

:
17.8
:
16.0
28.2
13.1
20.3
84.6
18.7
:
:
:

4.5
15.4

-4.8
:

18.0
5.5

1.4

1.8

3.2

-1.0
18.0
:
17.0
6.5
19.8
19.4
-16.1
20.8
:
:
21.8

-1.6
4.7

-0.9
:

13.3
-0.4

-2.1

0.4

1.4

0.0
13.3
:
9.0
-1.0
11.4
18.8
-19.4
19.8
:
:
-15.6

1.4
-3.8

1.4
:

0.7
-1.6
-1.5
-1.7
129.1
-0.3
14.7
3.1
111.7
4.3
5.6
3.3
21.1
-1.6
4.1
4.6
-23.7
7.9
2.0
2.0

-2.8
-16.5
0.0
7.0
-0.1
4.6
9.5

8.0
16.7
-2.0

:
8.5
1.8

-8.6

1.1
2.8
4.4
-1.8
-0.3
-2.0
-2.2
-20.3
149.1
-4.3
-3.5
-2.1
11.8
-11.6
0.4
-1.9
28.3
-59.0
-3.1
-3.1

1.4
4.0
-25.9
7.3
0.4
0.7
7.6

10.5
3.7
8.2

:
-3.0
-2.5

-1.8

1.6
3.1
3.0
3.2
-17.4
-1.8
9.4
24.0
-68.3
1.3
7.0
-1.7
2.0
-5.1
-2.5
-3.1
87.5
-11.7
5.3
5.3

9.3
38.6
0.0
18.7
0.2
7.5
11.1

21.0
7.2
-14.6

:
-0.8
0.0

0.9

0.0
-2.1
-1.6
-3.7
57.8
4.1
0.4
1.0
11.6
0.4
1.8
-2.8
-0.9
-5.0
3.8
4.7
-16.1
21.1
-2.2
-2.2

-1.1
-6.1
0.0
9.0
-0.2
-2.1
5.2

8.6
-1.2
11.4

:
8.1
2.5

4.4
4.4
6.3
-1.6
3.2
2.9
9.8
-15.9
128.4
-0.8
2.5
-1.4
4.0
-12.4
0.8
0.4
50.4
-26.5
-20.1
-22.2

-3.6
-15.8
-99.2
6.5
0.1
-7.0
1.2

3.8
-1.9
-2.8

:
4.2
2.0

-3.8

-0.4

:

:

:

:

:

:

:
:
:
:
:
-1.7
3.9
-25.9
7.4
-3.0
42.6
-6.6
5.0

9.9
4.3
-8.5

-8.1

7.8
-0.3

1.0

-1.4

0.2

-0.1
7.8
:
10.8
-6.6
14.5
4.2
82.8
2.7
:
:
5.1

-0.6
-1.1

-0.6
:

:
:
:
:
:
8.5
39.2
0.0
19.3
3.2
-2.7
-18.9
11.1

20.3
8.1
-14.6

-7.5

16.0
8.5

5.8

2.2

0.9

-0.4
16.0
:
22.0
22.1
22.0
8.3
-5.5
8.8
:
:
36.8

-0.3
-4.9

-0.3
:

:
:
:
:
:
7.0
-6.0
0.0
9.0
7.8
29.5
37.5
7.7

13.0
-0.8
11.4

-6.7

4.9
-1.8

-0.7

-1.3

0.3

-0.2
4.9
:
9.0
6.4
9.4
-0.9
-61.5
0.9
:
334.0
-4.7

-0.6
7.4

-0.3
:

:
:
:
:
:
0.6
-15.7
-99.2
6.3
-0.6
1.4
37.3
3.2

7.1
-2.1
-0.5

-3.8

1.9
-1.8

-2.2

0.3

0.2

-0.3
1.9
:
4.5
-24.2
9.3
-2.1
-47.2
-1.6
:
73.9
-15.4

-2.1
-8.3

1.8
:

 Government finance statistics – summary tables 1/2016

61

Italy

Consolidated general government (S.13)

Table A - Summary table

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
15a
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl . own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

Government deficit

1995

2000

2005

2006

2007

2008

2009

2010

in million national currency

438 823
258 011
115 700
137 036
5 275
138 695
17 452
22 015
2 650
510 267
44 865
103 820
109 781
17 325
172 604
154 171
13 183
22 266
26 423
25 861

547 437
350 475
178 438
170 947
1 090
145 852
25 543
22 009
3 558
563 841
58 783
124 620
75 964
16 180
223 716
195 723
26 294
16 460
21 824
35 327

640 143
400 400
207 669
190 861
1 870
181 957
28 429
24 953
4 404
702 315
76 396
156 645
67 175
17 306
283 030
242 245
32 817
24 281
44 665
44 709

681 983
438 617
225 056
213 336
225
184 337
28 076
26 811
4 142
737 532
75 114
163 797
68 869
17 990
293 977
252 104
33 075
38 930
45 780
45 473

728 556
465 103
231 452
233 352
299
203 068
29 338
26 946
4 101
753 127
78 282
164 330
76 660
18 570
306 914
264 407
35 553
26 520
46 298
46 794

736 728
461 782
221 557
239 738
487
212 926
30 334
28 270
3 416
780 664
82 594
170 271
80 461
18 801
320 642
277 270
36 758
22 993
48 144
48 599

721 780
446 097
211 462
222 379
12 256
212 133
31 221
29 053
3 276
804 661
85 610
171 676
69 457
21 612
337 192
291 627
37 328
27 445
54 341
54 229

732 373
453 913
223 855
226 541
3 517
213 702
32 205
29 908
2 645
800 494
87 356
172 548
68 836
23 237
344 976
298 695
36 872
19 785
46 884
46 791

20=1-10

Net lending ( + ) / net borrowing (-)

-71 444

-16 404

-62 172

-55 549

-24 571

-43 936

-82 881

-68 121

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus  financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other changes in assets 
/ liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in assets / 
liabilities

Government balance sheet 

-303

-71 141
12 213
2 951
172
5 290
-2 613
6 413
83 354
12 237
60 157
8 470
2 490

:
:
:

:

:

-7 414

-8 990
13 493
-8 203
3 646
3 424
5 234
9 390
22 483
9 951
21 553
-6 725
-2 295

:
11 071
1 981

9 090

:

27

-4 468

4 883

-2 304

-1 404

-1 960

-62 199
23 137
6 656
8 156
8 041
-2 661
2 945
85 336
17 690
45 438
10 103
12 102

:
6 244
5 298

946

:

-51 081
17 891
11 329
1 045
-10 287
1 210
14 593
68 972
3 455
38 225
23 966
3 324

:
8 707
-38 870

-29 454
-4 917
-11 055
3 034
1 838
-2 785
4 054
24 537
-11 199
29 898
-1 736
7 577

:
1 404
-28 939

-41 632
14 748
7 688
1 667
2 175
644
2 577
56 380
-816
64 527
-3 482
-3 849

:
-13 582
14 638

-81 477
20 065
11 783
2 494
1 119
3 612
1 058
101 542
9 570
87 099
2 826
2 050

:
-742
32 028

-66 161
19 967
11 146
2 693
3 271
383
2 473
86 128
1 060
79 943
2 145
2 980

:
-8 593
-66 625

47 577

30 343

-28 220

-32 770

58 032

:

:

:

:

:

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

:
:
:
:
:
250 559
53 004
4 210
40 081
92 615
327
60 649
1 194 199
114 289
908 952
81 730
89 229
-943 640
:

:
:
:
:
:
279 007
52 008
9 871
44 057
115 986
4 229
57 084
1 474 684
171 340
1 156 105
75 717
71 523
-1 195 677
:

:
:
:
:
:
345 151
58 018
9 432
59 063
137 357
4 229
81 280
1 772 279
219 750
1 327 430
126 281
98 817
-1 427 128
:

:
:
:
:
:
371 749
69 369
10 704
49 411
146 561
4 229
95 705
1 802 381
223 204
1 327 554
150 943
100 680
-1 430 632
:

:
:
:
:
:
368 236
58 323
13 727
51 199
145 409
4 229
99 577
1 797 979
212 005
1 332 851
149 809
103 314
-1 429 743
:

:
:
:
:
:
369 402
66 737
15 700
53 593
132 089
4 229
101 283
1 868 997
211 189
1 403 503
146 331
107 974
-1 499 595
:

:
:
:
:
:
388 725
81 049
18 298
54 700
133 105
4 229
101 573
2 002 567
220 759
1 526 347
149 156
106 305
-1 613 842
:

:
:
:
:
:
400 099
92 377
21 027
58 017
126 659
4 229
102 019
2 022 070
221 819
1 542 692
151 304
106 256
-1 621 971
:

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-71 444

-16 404

-62 172

-55 549

-24 571

-43 936

-82 881

-68 121

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

61=(-)33

Net acquisition of financial assets

Incurrence in liabilities not in government debt

62

Valuation effects and other changes in volume in government debt

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

:
:

:

:

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:
:
57 541

:
1 302 548
115 774
1 111 070
101 923
1 009 147
75 704
6 945
68 759
:
:
66 108

68 977
6 805

69 439
13 890

17 872
-6 699

65 186
21 250

98 858
15 977

81 512
13 391

:

:

:

:
1 518 634
149 558
1 246 606
117 460
1 129 147
122 469
11 936
110 533
:
:
71 679

:

:

:

:
1 588 072
157 026
1 286 080
122 307
1 163 773
144 966
12 361
132 605
:
:
84 302

:

:

:

:
1 605 945
143 047
1 317 989
127 869
1 190 120
144 909
12 177
132 732
:
:
76 279

:

:

:

:
1 671 130
147 284
1 383 791
147 371
1 236 420
140 055
13 435
126 620
:
:
86 666

:

:

:

:
1 769 988
155 786
1 469 994
139 911
1 330 083
144 209
14 958
129 251
0
0
103 576

:

:

:

:
1 851 500
156 876
1 548 466
129 862
1 418 604
146 158
15 335
130 823
3 909
0
117 633

172 239
22 492
-67 513
984 983
3 719

221 614
26 936
-21 516
1 239 266
3 650

291 616
35 912
-53 419
1 489 725
3 642

300 894
37 692
-47 461
1 548 473
3 643

304 833
38 888
-17 161
1 609 551
3 627

317 133
40 681
-36 473
1 632 151
3 596

324 433
42 159
-70 699
1 572 878
3 560

327 648
42 817
-64 054
1 604 515
3 510

 Government finance statistics – summary tables 1/2016

62

Italy

Consolidated general government (S.13)

in million national currency

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

Table A - Summary table

2011

2012

2013

2014

2015

2015

2015

2015

2015

2015

Government revenue and expenditure
747 781
464 907
231 100
226 826
6 981
216 294
33 408
29 459
3 713
804 735
87 166
169 615
76 416
23 521
349 086
304 478
37 032
20 336
41 563
45 288

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
15a
16
17
18
19

Government deficit

771 683
487 394
246 110
239 760
1 524
215 837
34 246
29 782
4 424
819 221
87 023
166 142
83 566
25 864
354 787
311 442
37 615
22 671
41 553
41 306

772 023
483 749
238 675
240 920
4 154
215 289
36 574
31 248
5 163
818 982
89 579
164 784
77 568
27 547
363 240
319 688
38 518
18 801
38 945
38 439

776 598
487 719
248 207
237 931
1 581
214 340
36 964
32 056
5 519
825 534
88 564
163 622
74 340
30 429
370 647
326 863
37 642
22 781
37 509
36 871

784 041
492 754
249 324
242 356
1 074
218 535
37 833
30 638
4 281
826 429
88 831
161 746
68 440
27 711
377 179
332 985
35 777
28 948
37 797
37 256

-222 040

-213 013
-9 027
-222 040

-1 454

-211 559
-9 027

433 279
388 333
180 857
206 446
1 030
2 245
9 140
28 827
4 734
480 047
20 548
93 174
66 864
16 393
15 294
13 797
226 120
26 104
15 550
15 364

240 310
104 421
68 467
35 910
44
1 183
28 159
97 973
8 574
238 202
66 361
65 578
2 891
10 960
45 389
3 310
15 378
9 671
21 974
21 619

332 492
0
0
0
0
215 107
534
116 851
0
330 220
1 922
2 994
139
358
316 496
315 878
5 838
2 200
273
273

20=1-10

-56 954

-47 538

-46 959

-48 936

-42 388

-46 768

2 108

2 272

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

-479

-2 487

1 539

-3 367

-1 038

-56 475
-4 690
-19 136
2 874
7 750
-1 442
5 264
51 785
-6 153
47 745
5 799
4 395

-45 051
34 772
1 539
2 675
24 568
-1 708
7 699
79 823
6 043
50 823
27 010
-4 051

-48 498
22 969
504
573
7 459
8 178
6 254
71 467
-1 777
83 050
-804
-9 001

-45 569
21 047
9 358
770
1 700
897
8 321
66 616
14 735
64 955
-7 632
-5 442

-41 350
-9 507
-9 937
3 241
-2 519
-3 232
2 940
31 843
5 055
33 084
129
-6 424

:
1 236
21 524

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

:
-6 672
-115 351

:
5 276
193 470

:
-16 508
30 587

:
-4 800
166 339

108 679

-188 194

-47 095

-171 139

-20 288

:

:

:

:

:

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
:
:
:
:
435 246
75 996
27 149
94 680
124 966
4 229
112 455
2 333 851
219 932
1 819 914
183 625
110 380
-1 898 605
:
Table B - Government debt and link with the deficit

:
:
:
:
:
428 785
76 155
26 328
87 211
130 177
4 229
108 914
2 231 797
221 708
1 701 883
184 114
124 092
-1 803 012
:

:
:
:
:
:
388 737
73 446
23 732
62 672
123 795
4 229
105 092
1 958 504
215 665
1 466 013
157 104
119 721
-1 569 767
:

:
:
:
:
:
451 493
85 617
27 884
96 440
124 397
4 229
117 154
2 566 806
234 667
2 037 527
176 074
118 538
-2 115 313
:

:
:
:
:
:
443 222
75 877
30 851
94 020
125 568
4 229
116 906
2 620 173
239 722
2 097 262
176 136
107 052
-2 176 951
:

57=20

-56 954

-47 538

-46 959

-48 936

-42 388

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

56 281
-673

:

:

:

:
1 907 781
153 256
1 604 157
131 181
1 472 975
150 369
16 805
133 564
13 118
0
101 407

82 000
34 462

34 770

4 054

-1 876

-2 486
1 989 781
160 257
1 654 161
151 555
1 502 607
175 362
19 181
156 182
36 932
0
106 712

80 066
33 107

22 970

9 001

-404

1 539
2 069 847
158 481
1 734 489
140 581
1 593 908
176 877
16 592
160 285
44 156
0
107 374

66 358
17 422

21 048

5 441

-5 701

-3 366
2 136 204
173 215
1 792 305
124 540
1 667 765
170 684
13 884
156 800
45 998
0
117 730

35 467
-6 921

-9 508

6 426

-2 802

-1 037
2 171 671
178 271
1 822 226
115 032
1 707 194
171 175
14 736
156 439
43 901
0
110 957

Table C - Memorandum items

75
76
77=20+18-76
78
79

320 918
42 682
-58 073
1 637 463
3 460

315 448
43 412
-49 397
1 613 265
3 391

315 416
44 428
-52 442
1 604 478
3 355

312 559
44 149
-55 576
1 611 884
3 334

310 258
43 817
-48 408
1 636 372
:

-2 351
0
2 305
-4 655
1
-1
-2 350
0
2 307
-4 656
0

3
0

:

-55 398
-1
-9 259
-46 140
0

0
-55 399
0
-9 258
-46 141
-1

-2 337
-2 337

-2 350

0

12

1
-55 141
0
-9 258
-24
-9 234
-45 883
0
-45 883

-1 453

-45 315
-7 299
-9 938
340
2 301
-4 395
4 394
38 016
5 055
35 724
2 892
-5 655

:
2 736
20 445

-17 709

:

:
:
:
:
:
333 456
48 306
1 464
124 795
105 790
:
53 102
2 474 313
239 722
2 089 385
100 186
45 020
-2 140 857
:

-46 768

39 669
-7 099

-7 299

5 657

-4 003

-1 454
2 088 701
178 271
1 814 349
115 057
1 699 292
96 082
7 440
88 642
:
:
:

132 155
20 982
-52 200

1 374

734
-4 566
202
-2 949
404
-85
-2 140
-5 300
0
-4 947
1 992
-2 345

:
-251
1 080

-1 331

-960

3 232
4 709
-201
3 545
-569
1 247
687
1 477
0
0
-99
1 576

:
-1 252
-1

-1 251

:

:

:
:
:
:
:
54 564
17 236
1 409
7 084
17 609
:
11 227
190 230
0
17 135
121 977
51 118
-135 666
:

2 108

-1 766
342

-4 567

2 344

1 190

1 376
137 998
:
17 135
0
17 135
120 862
7 217
113 645
:
:
:

172 449
22 305
1 777

:
:
:
:
:
110 600
10 336
37 237
8 281
2 169
:
52 577
11 029
0
0
114
10 915
99 571
:

2 272

-100
2 172

4 707

-1 575

0

-960
114
:
:
:
:
114
79
35
:
:
:

5 654
530
2 015

 Government finance statistics – summary tables 1/2016

63

Italy

Consolidated general government (S.13)

Table A - Summary table

Government revenue and expenditure
Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl. own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

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
15a
16
17
18
19

Government deficit

in % of GDP

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

1995 2000

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015 2015

2015

2015

2015

2015

44.6
26.2
11.7
13.9
0.5
14.1
1.8
2.2
0.3
51.8
4.6
10.5
11.1
1.8
17.5
15.7
1.3
2.3
2.7
2.6

44.2
28.3
14.4
13.8
0.1
11.8
2.1
1.8
0.3
45.5
4.7
10.1
6.1
1.3
18.1
15.8
2.1
1.3
1.8
2.9

43.0
26.9
13.9
12.8
0.1
12.2
1.9
1.7
0.3
47.1
5.1
10.5
4.5
1.2
19.0
16.3
2.2
1.6
3.0
3.0

44.0
28.3
14.5
13.8
0.0
11.9
1.8
1.7
0.3
47.6
4.9
10.6
4.4
1.2
19.0
16.3
2.1
2.5
3.0
2.9

45.3
28.9
14.4
14.5
0.0
12.6
1.8
1.7
0.3
46.8
4.9
10.2
4.8
1.2
19.1
16.4
2.2
1.6
2.9
2.9

45.1
28.3
13.6
14.7
0.0
13.0
1.9
1.7
0.2
47.8
5.1
10.4
4.9
1.2
19.6
17.0
2.3
1.4
2.9
3.0

45.9
28.4
13.4
14.1
0.8
13.5
2.0
1.8
0.2
51.2
5.4
10.9
4.4
1.4
21.4
18.5
2.4
1.7
3.5
3.4

45.6
28.3
14.0
14.1
0.2
13.3
2.0
1.9
0.2
49.9
5.4
10.8
4.3
1.4
21.5
18.6
2.3
1.2
2.9
2.9

45.7
28.4
14.1
13.9
0.4
13.2
2.0
1.8
0.2
49.1
5.3
10.4
4.7
1.4
21.3
18.6
2.3
1.2
2.5
2.8

47.8
30.2
15.3
14.9
0.1
13.4
2.1
1.8
0.3
50.8
5.4
10.3
5.2
1.6
22.0
19.3
2.3
1.4
2.6
2.6

48.1
30.1
14.9
15.0
0.3
13.4
2.3
1.9
0.3
51.0
5.6
10.3
4.8
1.7
22.6
19.9
2.4
1.2
2.4
2.4

48.2
30.3
15.4
14.8
0.1
13.3
2.3
2.0
0.3
51.2
5.5
10.2
4.6
1.9
23.0
20.3
2.3
1.4
2.3
2.3

47.9 -13.6
30.1
15.2
14.8
0.1
13.4
2.3
1.9 -13.0
-0.6
0.3
50.5 -13.6

-0.1

5.4
9.9
4.2
1.7
23.0
20.3

2.2 -12.9
-0.6
1.8
2.3
2.3

26.5
23.7
11.1
12.6
0.1
0.1
0.6
1.8
0.3
29.3
1.3
5.7
4.1
1.0
0.9
0.8
13.8
1.6
1.0
0.9

14.7
6.4
4.2
2.2
0.0
0.1
1.7
6.0
0.5
14.6
4.1
4.0
0.2
0.7
2.8
0.2
0.9
0.6
1.3
1.3

20.3
0.0
0.0
0.0
0.0
13.1
0.0
7.1
0.0
20.2
0.1
0.2
0.0
0.0
19.3
19.3
0.4
0.1
0.0
0.0

20=1-10

Net lending ( + ) / net borrowing (-)

-7.3

-1.3

-4.2

-3.6

-1.5

-2.7

-5.3

-4.2

-3.5

-2.9

-2.9

-3.0

-2.6

-2.9

0.1

0.1

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus financial accounts)

Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

0.0

-7.2
1.2
0.3
0.0
0.5
-0.3
0.7
8.5
1.2
6.1
0.9
0.3

-0.6

-0.7
1.1
-0.7
0.3
0.3
0.4
0.8
1.8
0.8
1.7
-0.5
-0.2

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other 
changes in assets / liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in 
assets / liabilities

:

:

0.7

:

Government balance sheet 

:
:
:

:
0.9
0.2

0.0

-4.2
1.6
0.4
0.5
0.5
-0.2
0.2
5.7
1.2
3.1
0.7
0.8

:
0.4
0.4

0.1

:

-0.3

-3.3
1.2
0.7
0.1
-0.7
0.1
0.9
4.5
0.2
2.5
1.5
0.2

:
0.6
-2.5

3.1

0.3

-1.8
-0.3
-0.7
0.2
0.1
-0.2
0.3
1.5
-0.7
1.9
-0.1
0.5

:
0.1
-1.8

1.9

-0.1

-2.6
0.9
0.5
0.1
0.1
0.0
0.2
3.5
0.0
4.0
-0.2
-0.2

:
-0.8
0.9

-1.7

-0.1

-5.2
1.3
0.7
0.2
0.1
0.2
0.1
6.5
0.6
5.5
0.2
0.1

:
0.0
2.0

-2.1

-0.1

-4.1
1.2
0.7
0.2
0.2
0.0
0.2
5.4
0.1
5.0
0.1
0.2

:
-0.5
-4.2

3.6

0.0

-3.4
-0.3
-1.2
0.2
0.5
-0.1
0.3
3.2
-0.4
2.9
0.4
0.3

:
-0.4
-7.0

-0.2

-2.8
2.2
0.1
0.2
1.5
-0.1
0.5
4.9
0.4
3.2
1.7
-0.3

:
0.3
12.0

0.1

-3.0
1.4
0.0
0.0
0.5
0.5
0.4
4.5
-0.1
5.2
-0.1
-0.6

:
-1.0
1.9

-0.2

-2.8
1.3
0.6
0.0
0.1
0.1
0.5
4.1
0.9
4.0
-0.5
-0.3

:
-0.3
10.3

-0.1

-2.5
-0.6
-0.6
0.2
-0.2
-0.2
0.2
1.9
0.3
2.0
0.0
-0.4

:
0.1
1.3

6.6

-11.7

-2.9

-10.6

-1.2

:

:

:

:

:

:

:

:

:

:

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

:
:
:
:
:
25.4
5.4
0.4
4.1
9.4

:
:
:
:
:
22.5
4.2
0.8
3.6
9.4

:
:
:
:
:
23.2
3.9
0.6
4.0
9.2

:
:
:
:
:
24.0
4.5
0.7
3.2
9.5

:
:
:
:
:
22.9
3.6
0.9
3.2
9.0

:
:
:
:
:
22.6
4.1
1.0
3.3
8.1

:
:
:
:
:
24.7
5.2
1.2
3.5
8.5

:
:
:
:
:
24.9
5.8
1.3
3.6
7.9

:
:
:
:
:
23.7
4.5
1.4
3.8
7.6

:
:
:
:
:
26.6
4.7
1.6
5.4
8.1

:
:
:
:
:
27.1
4.7
1.7
5.9
7.8

:
:
:
:
:
28.0
5.3
1.7
6.0
7.7

:
:
:
:
:
27.1
4.6
1.9
5.7
7.7

6.2

4.6

6.4

6.2

6.2

6.2

5.5

7.1
6.5
121.2 119.0 119.0 116.4 111.7 114.5 127.3 126.0 119.6 138.3 145.5 159.2 160.1
13.8
13.2
14.0
14.6
13.7
96.1
89.5 105.5 113.4 126.4 128.2
97.0
10.8
11.4
9.4
9.5
6.5
6.9
6.6
6.8
-95.9 -111.8 -118.3 -131.2 -133.0
-91.9 -102.6 -101.1
:
:

13.8
93.3
6.1
5.8
-95.8 -96.5
:

13.2
82.8
9.3
6.4
-88.8
:

14.8
89.1
8.5
6.6
-95.8
:

14.4
85.7
9.7
6.5
-92.4
:

11.6
92.3
8.3
9.1

12.9
86.0
9.0
6.6

11.4
7.7

10.9
7.4

9.6
7.3

14.6

13.7

6.4

6.8

7.0

7.3

:

:

:

:

:

:

:

-0.1

-2.8
-0.4
-0.6
0.0
0.1
-0.3
0.3
2.3
0.3
2.2
0.2
-0.3

:
0.2
1.2

-1.1

:

:
:
:
:
:
20.4
3.0
0.1
7.6
6.5

-0.1
0.0
0.1
-0.3
0.0
0.0
-0.1
0.0
0.1
-0.3
0.0

0.0
0.0

:

-3.4
0.0
-0.6
-2.8
0.0

3.2
0.0
-3.4 151.2
0.0
14.6
-0.6 127.7
6.1
-2.8
2.8
0.0
-130.8
:

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-7.3

-1.3

-4.2

-3.6

:
:

:

:

:

:
:

:

:

:

4.6
0.5

4.5
0.9

:

:

:

:

:

:

:

:

:
:
: 105.1 101.9 102.6
10.1
:
83.1
:
7.9
:
75.2
:
9.4
:
0.8
:
8.6
:
:
:
:
:
5.4
5.8

10.0
83.7
7.9
75.8
8.2
0.8
7.4
:
:
4.8

9.3
89.7
8.2
81.4
6.1
0.6
5.5
:
:
5.3

-1.5

1.1
-0.4

:

:

:

-2.7

-5.3

-4.2

-3.5

-2.9

-2.9

-3.0

4.0
1.3

6.3
1.0

5.1
0.8

3.4
0.0

:

:

:

:

:

:

:

:

:

:

:

:

5.1
2.1

2.2

0.3

-0.1

5.0
2.1

1.4

0.6

0.0

4.1
1.1

1.3

0.3

-0.4

-2.6

2.2
-0.4

-0.6

0.4

-0.2

-0.1
-0.1

-0.1

0.0

0.0

-2.9

2.4
-0.4

-0.4

0.3

-0.2

:

:

:

:

:

9.9

0.1

-0.2

-0.2

10.7

-0.1
99.8 102.4 112.5 115.4 116.5 123.3 129.0 132.5 132.7
10.9
9.9
9.4
98.0 102.5 108.1 111.2 111.4
7.0
8.8
7.7
99.3 103.5 104.3
10.5
10.6
11.0
0.9
0.9
1.0
9.6
9.7
10.0
2.7
2.9
2.8
0.0
0.0
0.0
6.8
7.3
6.7

9.0
84.8
9.0
75.8
8.6
0.8
7.8
:
:
5.3

9.8
96.5
8.1
88.4
9.1
1.0
8.2
0.2
0.0
7.3

8.9
81.9
7.9
73.9
9.0
0.8
8.2
:
:
4.7

9.9
93.5
8.9
84.6
9.2
1.0
8.2
0.0
0.0
6.6

9.4
93.1
10.9
1.2
9.7
2.3
0.0
6.6

8.0
90.0
9.2
1.0
8.2
0.8
0.0
6.2

0.0
-0.1
-3.4 127.6
10.9
0.0
-0.6 110.9
0.0
7.0
-0.6 103.8
5.9
-2.8
0.5
0.0
5.4
-2.8
:
:
:

17.5
2.3
-6.9

17.9
2.2
-1.7

19.6
2.4
-3.6

19.4
2.4
-3.1

18.9
2.4
-1.1

19.4
2.5
-2.2

20.6
2.7
-4.5

20.4
2.7
-4.0

19.6
2.6
-3.5

19.6
2.7
-3.1

19.7
2.8
-3.3

19.4
2.7
-3.4

19.0
2.7
-3.0

8.1
1.3
-3.2

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

Net acquisition of financial assets

61=(-)33

Incurrence in liabilities not in government debt

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Valuation effects and other changes in volume in 
government debt

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

 Government finance statistics – summary tables 1/2016

0.1

-0.1

0.0
-0.3
0.0
-0.2
0.0
0.0
-0.1
-0.3
0.0
-0.3
0.1
-0.1

:
0.0
0.1

-0.1

0.2
0.3
0.0
0.2
0.0
0.1
0.0
0.1
0.0
0.0
0.0
0.1

:
-0.1
0.0

-0.1

:

:

:
:
:
:
:
3.3
1.1
0.1
0.4
1.1

0.7
11.6
0.0
1.0
7.5
3.1
-8.3
:

0.1

-0.1
0.0

-0.3

0.1

0.1

0.1
8.4
:
1.0
0.0
1.0
7.4
0.4
6.9
:
:
:

10.5
1.4
0.1

:
:
:
:
:
6.8
0.6
2.3
0.5
0.1

3.2
0.7
0.0
0.0
0.0
0.7
6.1
:

0.1

0.0
0.1

0.3

-0.1

0.0

-0.1
0.0
:
:
:
:
0.0
0.0
0.0
:
:
:

0.3
0.0
0.1

64

Italy

Consolidated general government (S.13)

Table A - Summary table

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

annual growth rates**

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
15a
16
17
18
19

2.5
3.1
4.6
1.7
-12.9
2.1
5.2
-2.1
-18.7
1.6
7.1
4.7
1.3
8.5
4.3
2.8
3.3
-1.1
-37.2
2.8

4.7
4.7
2.4
7.1
-3.9
5.5
2.2
9.0
-36.3
9.5
8.2
5.7
4.1
25.6
5.2
3.8
3.6
32.9
74.3
6.7

2.6
1.8
3.9
-1.4
183.9
5.0
4.1
-1.2
4.8
2.0
2.7
4.5
-7.1
-0.7
5.6
5.5
5.5
8.2
-15.3
-15.5

3.6
3.7
0.5
-1.2
502.5
4.4
-1.1
-4.9
81.8
4.4
4.9
5.3
-5.8
-6.6
4.5
4.7
4.3
4.4
28.1
31.3

2.8
1.4
4.3
3.8
-53.3
4.7
3.5
14.7
-12.5
3.2
5.7
3.6
-3.5
-2.6
5.2
4.6
7.9
-14.2
7.0
4.7

Government deficit

20=1-10

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

5.3
-13.7
44.6
8.3
5.3
19.8
1.6
6.2
1.9
-8.1
-3.1

3.6
1.4
16.1
11.4
-2.2
9.3
3.6
15.9
3.1
2.2
-15.3

3.6
2.6
34.7
5.5
0.7
3.9
3.0
8.1
2.8
-6.4
1.9

-3.0
-14.8
45.9
4.8
-14.5
13.4
2.4
6.8
2.5
-9.5
-1.1

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
4.4
0.1

-0.8

:
-4.8
0.4

1.6

:
-3.5
-0.4

0.2

:
8.9
-1.4

-3.6

:

:

:

:

:
:
:
:
:
9.7
-13.0
20.8
6.7
18.5
174.8
20.5
1.7
6.5
2.1
-9.1
-3.1

:
:
:
:
:
-1.1
4.3
-15.6
1.7
-8.8
0.0
9.7
4.1
16.7
3.5
2.1
-15.4

:
:
:
:
:
0.1
3.1
-13.9
3.1
-5.6
0.0
7.0
2.6
8.2
2.1
-4.2
1.9

:
:
:
:
:
5.9
-14.7
1.1
0.4
14.7
0.0
14.4
1.0
-15.3
0.7
55.2
-1.1

Table B - Government debt and link with the deficit

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Table C - Memorandum items

75
76
77=20+18-76
78
79

(**) or contributions for items 22 to 38

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:
:
-4.8

7.0
5.6

5.7
0.6

-3.4

4.4
1.0

:

:

:

:
4.4
19.9
3.0
11.6
2.1
2.1
14.9
0.8
:
:
1.1

7.9
5.8

4.8
0.8

-3.0

0.8
-2.2

:

:

:

:
0.8
8.2
0.3
-0.3
0.4
-4.2
26.8
-7.7
:
:
0.8

4.4
7.2

3.6
0.2

-3.5

1.9
-1.6

:

:

:

:
1.9
-25.2
1.9
5.3
1.6
56.0
-11.0
66.6
:
:
-12.1

5.7
5.9

3.3
-0.7

4.5
8.0
66.4
10.1
0.6
-1.1
4.0
10.3
3.7
-4.1
5.7

:
3.5
1.8

1.5

:

:
:
:
:
:
8.0
7.6
0.0
7.7
13.7
0.0
0.5
5.8
10.3
4.2
-2.2
38.5

-3.7

3.7
0.0

:

:

:

:
3.7
14.7
3.4
-0.8
3.8
-3.2
6.9
-4.0
:
:
6.1

5.1
6.0

4.1
-0.5

2.1
2.0
4.3
3.1
-77.7
3.0
2.2
-3.5
16.5
3.5
5.6
4.3
0.7
-5.7
3.6
3.3
1.5
14.5
1.1
2.1

7.3
13.0
112.4
16.1
-2.0
3.8
5.1
8.8
3.5
9.0
14.3

:
2.0
0.3

-0.1

6.5
9.5
8.4
11.8
-88.0
1.3
-1.2
7.4
-5.9
5.0
-1.7
4.6
2.5
4.0
3.9
4.1
0.8
60.3
2.5
1.7

5.2
19.5
11.1
-17.4
0.9
18.0
3.9
1.6
2.9
19.0
3.4

:
2.5
-2.2

-3.3

6.8
6.0
2.8
9.4
32.9
10.2
4.5
0.5
-1.0
2.1
4.2
0.3
11.3
3.2
4.4
4.9
7.5
-31.9
1.1
2.9

-1.3
-15.9
28.3
3.7
-1.9
4.2
1.4
-5.0
2.3
-1.2
7.5

:
0.4
-1.6

-2.1

1.1
-0.7
-4.3
2.7

-2.0
-3.4
-4.6
-7.2
62.9 2416.6
-0.4
2.9
2.8
-4.1
3.1
3.7
0.8
-13.7
15.0
5.2
5.2
1.6
19.4
12.9
11.6

4.9
3.4
4.9
-16.7
3.7
5.5
3.6
5.0
1.2
4.5
4.9
3.4
-13.3
4.0
3.9

4.0
13.2
12.1
4.2
0.4
2.6
3.1
-0.4
4.8
-2.3
-3.7

:
-3.7
0.8

2.0

5.4
17.7
15.9
2.1
2.7
1.0
5.4
4.5
6.2
1.9
1.9

:
-0.2
1.7

2.2

1.5
1.8
5.9
1.9
-71.3
0.7
3.2
2.9
-19.3
-0.5
2.0
0.5
-0.9
7.5
2.3
2.4
-1.2
-27.9
-13.7
-13.7

5.1
13.8
14.7
6.0
0.3
2.4
4.3
0.5
5.2
1.4
2.8

:
-2.2
-3.3

-3.6

2.1
2.4
3.2
0.1
98.5
1.2
3.7
-1.5
40.4
0.5
-0.2
-1.7
11.0
1.2
1.2
1.9
0.4
2.8
-11.3
-3.2

-1.2
-20.7
13.7
13.4
-1.1
5.2
2.6
-2.8
3.1
3.8
4.1

:
-1.7
-5.7

-6.7

3.2
4.8
6.5
5.7
-78.2
-0.2
2.5
1.1
19.1
1.8
-0.2
-2.0
9.4
10.0
1.6
2.3
1.6
11.5
0.0
-8.8

8.9
2.1
11.3
39.2
-1.4
7.3
4.1
2.8
3.5
17.2
-3.4

:
1.4
9.9

12.0

0.0
-0.7
-3.0
0.5
172.6
-0.3
6.8
4.9
16.7
0.0
2.9
-0.8
-7.2
6.5
2.4
2.6
2.4
-17.1
-6.3
-6.9

5.4
0.7
2.2
8.6
6.3
5.7
3.2
-0.8
4.9
-0.4
-7.3

:
-3.8
1.4

2.6

0.6
0.8
4.0
-1.2
-61.9
-0.4
1.1
2.6
6.9
0.8
-1.1
-0.7
-4.2
10.5
2.0
2.2
-2.3
21.2
-3.7
-4.1

4.8
12.3
2.8
1.8
0.7
7.4
2.9
6.7
3.6
-4.2
-4.9

:
-1.1
7.1

9.0

:

:

:

:

:

:

:

:

:

:

:
:
:
:
:
9.3
13.1
30.0
18.3
5.4
0.0
5.5
5.4
8.8
3.5
12.4
17.0

-4.3

4.8
0.5

:

:

:

:
4.8
16.1
3.1
-0.8
3.5
9.5
24.1
8.1
:
:
14.2

5.1
4.7

2.9
-0.1

:
:
:
:
:
7.7
19.6
13.5
-16.3
6.7
0.0
17.7
1.7
1.6
0.0
19.5
1.9

-3.7

4.6
0.9

:

:

:

:
4.6
5.0
3.2
4.1
3.1
18.4
3.6
20.0
:
:
17.6

3.2
5.0

3.9
0.0

:
:
:
:
:
-0.9
-15.9
28.2
3.6
-0.8
0.0
4.0
-0.2
-5.0
0.4
-0.8
2.6

-1.5

1.1
-0.4

:

:

:

:
1.1
-8.9
2.5
4.5
2.3
0.0
-1.5
0.1
:
:
-9.5

1.3
3.2

3.9
-0.4

:
:
:
:
:
0.3
14.4
14.4
4.7
-9.2
0.0
1.7
3.9
-0.4
5.3
-2.3
4.5

-2.7

4.1
1.3

:

:

:

:
4.1
3.0
5.0
15.3
3.9
-3.3
10.3
-4.6
:
:
13.6

4.0
4.6

1.4
-0.9

:
:
:
:
:
5.2
21.4
16.5
2.1
0.8
0.0
0.3
7.1
4.5
8.8
1.9
-1.5

-5.0

5.9
1.0

:

:

:

:
5.9
5.8
6.2
-5.1
7.6
3.0
11.3
2.1
:
:
19.5

2.3
3.6

-3.6
-1.0

:
:
:
:
:
2.9
14.0
14.9
6.1
-4.8
0.0
0.4
1.0
0.5
1.1
1.4
0.0

-3.8

4.6
0.8

:

:

:

:
4.6
0.7
5.3
-7.2
6.7
1.4
2.5
1.2
:
:
13.6

1.0
1.6

2.0
-1.4

:
:
:
:
:
-2.8
-20.5
12.9
8.0
-2.3
0.0
3.0
-3.1
-2.8
-5.0
3.8
12.7

-3.1

3.0
0.0

:

:

:

:
3.0
-2.3
3.6
1.0
3.8
2.9
9.6
2.1
235.6
:
-13.8

-2.1
-0.3

2.1
-1.4

:
:
:
:
:
10.3
3.7
10.9
39.2
5.2
0.0
3.6
14.0
2.8
16.1
17.2
3.7

:
:
:
:
:
1.5
-0.2
3.1
8.6
-4.0
0.0
3.3
4.6
-0.8
6.9
-0.3
-11.0

:
:
:
:
:
3.7
12.7
2.7
1.9
-0.5
0.0
4.2
10.0
6.7
12.0
-4.1
7.4

-2.5

-2.4

-2.4

4.3
1.8

1.8

0.2

-0.1

-0.1
4.3
4.6
3.1
15.5
2.0
16.6
14.1
16.9
181.5
:
5.2

-1.7
1.7

-1.5
-2.0

4.0
1.7

1.2

0.5

0.0

0.1
4.0
-1.1
4.9
-7.2
6.1
0.9
-13.5
2.6
19.6
:
0.6

0.0
2.3

-0.5
-1.1

3.2
0.8

1.0

0.3

-0.3

-0.2
3.2
9.3
3.3
-11.4
4.6
-3.5
-16.3
-2.2
4.2
:
9.6

-0.9
-0.6

0.5
-0.6

1.0
1.0
0.5
1.9
-32.1
2.0
2.4
-4.4
-22.4
0.1
0.3
-1.1
-7.9
-8.9
1.8
1.9
-5.0
27.1
0.8
1.0

-2.1
-11.6
11.6
-2.6
-2.6
2.5
1.2
2.2
1.6
0.1
-5.4

:
0.3
0.8

1.0

:

:
:
:
:
:
-1.8
-11.4
10.6
-2.5
0.9
0.0
-0.2
2.1
2.2
2.9
0.0
-9.7

-2.0

1.7
-0.3

-0.4

0.3

-0.1

0.0
1.7
2.9
1.7
-7.6
2.4
0.3
6.1
-0.2
-4.6
:
-5.8

-0.7
-0.8

1.5
:

 Government finance statistics – summary tables 1/2016

65

Cyprus

Consolidated general government (S.13)

Table A - Summary table

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
15a
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl . own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

Government deficit

1995

2000

2005

2006

2007

2008

2009

2010

in million national currency

2 308
1 445
835
603
8
465
162
235
1
2 363
100
898
143
64
560
560
208
47
343
343

3 400
2 246
1 215
1 024
7
647
257
251
0
3 631
351
1 328
331
134
891
891
200
54
343
343

5 472
3 493
2 219
1 150
124
1 111
412
445
11
5 793
576
2 001
473
95
1 726
1 712
357
63
502
502

5 997
3 961
2 490
1 470
1
1 128
416
481
10
6 161
682
2 159
472
77
1 786
1 767
354
117
514
514

7 114
5 061
2 980
2 078
3
1 195
518
332
8
6 550
743
2 311
487
65
1 836
1 814
443
167
498
506

7 430
5 213
3 108
2 104
1
1 333
513
364
8
7 265
826
2 503
492
70
2 084
2 062
559
153
578
578

6 808
4 427
2 634
1 791
2
1 464
428
470
19
7 823
894
2 729
436
32
2 257
2 231
510
224
740
740

7 160
4 575
2 755
1 820
1
1 552
468
555
10
8 071
851
2 764
395
62
2 480
2 458
463
252
806
806

20=1-10

Net lending ( + ) / net borrowing (-)

-56

-232

-321

-164

564

165

-1 015

-912

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus  financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other changes in assets 
/ liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in assets / 
liabilities

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

:

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

:
:
:

:

:

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

-3

-228
259
43
0
225
-62
53
488
355
66
63
3

:
-180
-8

-172

:

:
:
:
:
:
2 439
704
0
298
1 381
0
56
5 824
1 000
4 184
629
10
-3 385
:

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-56

-232

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

61=(-)33

Net acquisition of financial assets

Incurrence in liabilities not in government debt

62

Valuation effects and other changes in volume in government debt

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

:
:

:

:

:

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

:
:

:

:

:

:
5 814
1 000
4 184
1 499
2 685
629
0
629
:
:
704

16

-337
110
35
0
25
4
46
447
0
330
90
27

:
72
-2

74

:

:
:
:
:
:
3 910
1 526
0
400
1 696
0
288
9 337
0
6 716
2 590
32
-5 428
:

-321

429
107

:

:

:

:
9 311
0
6 722
635
6 087
2 590
0
2 590
:
:
1 526

56

-220
-121
-46
0
-89
4
10
99
0
26
69
4

:
30
0

30

:

:
:
:
:
:
3 819
1 479
0
311
1 730
0
298
9 437
0
6 743
2 668
26
-5 618
:

-164

79
-85

:

:

:

:
9 390
0
6 722
533
6 188
2 668
0
2 668
:
:
1 479

14

550
485
395
0
23
25
43
-65
0
-145
88
-8

:
113
49

64

:

:
:
:
:
:
4 417
1 875
0
334
1 868
0
341
9 421
0
6 598
2 806
18
-5 004
:

564

-20
544

:

:

:

:
9 370
0
6 565
202
6 363
2 805
1
2 804
:
:
1 875

46

119
-748
-767
0
42
-58
35
-867
0
-1 429
553
9

:
38
9

29

:

:
:
:
:
:
3 707
1 107
0
375
1 848
0
376
8 563
0
5 169
3 367
27
-4 857
:

165

-877
-713

:

:

:

:
8 493
0
5 126
476
4 649
3 367
2
3 365
:
:
1 107

11

-1 026
455
312
0
93
4
46
1 481
0
1 548
-62
-4

:
71
-2

72

:

:
:
:
:
:
4 233
1 419
0
469
1 923
0
422
10 043
0
6 716
3 304
23
-5 810
:

-1 015

1 472
457

:

:

:

:
9 965
0
6 661
926
5 736
3 304
6
3 297
0
0
1 419

-5

-906
-91
-214
0
125
0
-3
815
0
827
-13
1

:
77
-6

83

:

:
:
:
:
:
4 218
1 206
0
595
1 998
0
419
10 852
0
7 543
3 284
24
-6 634
:

-912

805
-107

:

:

:

:
10 770
0
7 485
488
6 997
3 285
6
3 278
43
0
1 206

3 495
260
-366
19 118
70

935
80
208
7 668
49

1 590
112
-1
10 542
56

2 458
212
-31
14 731
62

2 714
232
118
15 879
63

2 880
245
817
17 375
66

3 219
276
467
18 822
68

3 494
233
-508
18 482
69

 Government finance statistics – summary tables 1/2016

66

Cyprus

Consolidated general government (S.13)

in million national currency

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

Table A - Summary table

2011

2012

2013

2014

2015

2015

2015

2015

2015

2015

Government revenue and expenditure
7 188
4 687
2 688
1 998
1
1 566
450
474
11
8 310
871
2 882
430
85
2 608
2 596
531
176
728
728

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
15a
16
17
18
19

Government deficit

7 019
4 606
2 700
1 905
2
1 510
488
406
8
8 149
811
2 825
566
95
2 580
2 571
526
233
513
513

6 596
4 327
2 473
1 853
0
1 362
454
447
6
7 486
744
2 573
563
95
2 484
2 478
403
439
185
360

6 924
4 367
2 592
1 775
0
1 445
492
616
5
8 467
655
2 299
498
80
2 469
2 465
395
1 763
308
308

6 802
4 291
2 570
1 721
1
1 480
473
551
6
6 982
646
2 232
496
72
2 469
2 464
418
328
322
322

20=1-10

-1 122

-1 130

-891

-1 543

-180

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

0

-1 122
961
845
0
188
0
-72
2 083
0
1 367
719
-3

0

-1 130
1 537
-636
0
305
1 861
7
2 667
0
313
2 244
110

5

-896
2 221
645
1 500
1
68
8
3 118
0
-1 544
4 699
-38

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

:
67
-1

69

:

:
-910
-849

-60

:

:
-674
579

-1 253

:

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
:
:
:
:
7 421
2 059
1 500
1 088
2 411
0
363
18 447
0
7 416
10 938
92
-11 026
:
Table B - Government debt and link with the deficit

:
:
:
:
:
5 874
1 415
0
1 087
3 017
0
355
14 751
0
8 375
6 245
130
-8 877
:

:
:
:
:
:
5 246
2 050
0
783
2 065
0
348
12 933
0
8 911
4 002
20
-7 687
:

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Table C - Memorandum items

75
76
77=20+18-76
78
79

-1 122

2 100
978

:

:

:

:
12 869
0
8 867
1 432
7 435
4 002
7
3 996
144
0
2 050

3 664
290
-684
19 547
71

-1 130

2 561
1 432

1 537

-110

5

0
15 431
0
9 186
2 865
6 321
6 245
0
6 245
405
0
1 415

3 497
277
-894
19 469
69

-891

3 088
2 197

2 221

38

-67

5
18 519
0
7 581
2 738
4 843
10 938
0
10 938
393
0
3 559

3 202
265
-971
18 065
68

-41

-1 502
-1 070
422
-1 500
-70
35
43
432
0
-836
1 175
93

:
1 029
289

741

:

:
:
:
:
:
7 380
2 481
0
1 018
3 476
0
405
19 167
0
6 843
12 139
185
-11 787
:

-1 543

300
-1 243

-1 085

-93

-39

-27
18 819
0
6 680
1 816
4 864
12 139
0
12 139
362
0
2 481

2 795
252
-1 486
17 394
:

-53

-127
-179
-254
0
10
3
63
-52
0
-822
882
-112

:
4
282

-279

:

:
:
:
:
:
7 205
2 227
0
1 028
3 482
0
468
19 398
0
6 268
13 056
74
-12 193
:

-180

147
-34

-192

112

82

-36
18 966
0
5 893
399
5 495
13 072
0
13 072
339
0
2 227

2 760
254
-112
17 421
:

-143

-143
0
-143

-18

-126
0

-7
-214
157
50
0
0
-7
-214
157
50
0

0
0

:

-7 962
-7 669
-263
-30
0

0
-7 962
-7 669
-263
-30
0

-7
-7

-6

0

0

0
-7 962
-7 669
-263
-48
-215
-30
0
-30

5 180
4 223
2 501
1 721
1
0
411
540
6
5 370
566
2 109
511
72
969
965
523
328
293
293

-190

-39

-151
-182
-208
0
-40
3
64
-31
214
-979
846
-112

:
4
282

-279

:

:
:
:
:
:
7 046
2 046
0
1 058
3 482
:
461
27 093
7 669
6 531
12 819
74
-20 047
:

-190

167
-23

-182

112

82

-36
26 661
7 669
6 156
447
5 710
12 835
0
12 835
:
:
:

2 584
229
-127

226
68
68
0
0
0
62
95
0
226
68
122
3
0
0
0
3
0
30
30

1 539
0
0
0
0
1 480
0
60
0
1 530
12
0
0
0
1 499
1 499
19
0
0
0

0

10

-14

14
0
0
0
0
0
0
-14
0
0
-14
0

:
0
0

0

:

:
:
:
:
:
3
3
0
0
0
:
0
267
0
0
267
0
-264
:

0

-14
-14

-14

0

0

0
267
:
0
0
0
267
0
267
:
:
:

164
25
5

0

10
10
168
-157
0
0
-1
0
0
0
0
0

:
0
0

0

:

:
:
:
:
:
8 117
7 846
263
0
0
:
8
0
0
0
0
0
8 117
:

10

0
10

10

0

0

0
0
:
0
0
0
0
0
0
:
:
:

12
0
10

 Government finance statistics – summary tables 1/2016

67

Cyprus

Consolidated general government (S.13)

Table A - Summary table

Government revenue and expenditure
Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl. own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

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
15a
16
17
18
19

Government deficit

in % of GDP

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

1995 2000

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015 2015

2015

2015

2015

2015

30.1
18.8
10.9
7.9
0.1
6.1
2.1
3.1
0.0
30.8
1.3
11.7
1.9
0.8
7.3
7.3
2.7
0.6
4.5
4.5

32.2
21.3
11.5
9.7
0.1
6.1
2.4
2.4
0.0
34.4
3.3
12.6
3.1
1.3
8.4
8.4
1.9
0.5
3.3
3.3

37.1
23.7
15.1
7.8
0.8
7.5
2.8
3.0
0.1
39.3
3.9
13.6
3.2
0.6
11.7
11.6
2.4
0.4
3.4
3.4

37.8
24.9
15.7
9.3
0.0
7.1
2.6
3.0
0.1
38.8
4.3
13.6
3.0
0.5
11.2
11.1
2.2
0.7
3.2
3.2

40.9
29.1
17.1
12.0
0.0
6.9
3.0
1.9
0.0
37.7
4.3
13.3
2.8
0.4
10.6
10.4
2.5
1.0
2.9
2.9

39.5
27.7
16.5
11.2
0.0
7.1
2.7
1.9
0.0
38.6
4.4
13.3
2.6
0.4
11.1
11.0
3.0
0.8
3.1
3.1

36.8
24.0
14.3
9.7
0.0
7.9
2.3
2.5
0.1
42.3
4.8
14.8
2.4
0.2
12.2
12.1
2.8
1.2
4.0
4.0

37.5
23.9
14.4
9.5
0.0
8.1
2.4
2.9
0.1
42.2
4.5
14.5
2.1
0.3
13.0
12.9
2.4
1.3
4.2
4.2

36.8
24.0
13.7
10.2
0.0
8.0
2.3
2.4
0.1
42.5
4.5
14.7
2.2
0.4
13.3
13.3
2.7
0.9
3.7
3.7

36.1
23.7
13.9
9.8
0.0
7.8
2.5
2.1
0.0
41.9
4.2
14.5
2.9
0.5
13.3
13.2
2.7
1.2
2.6
2.6

36.5
24.0
13.7
10.3
0.0
7.5
2.5
2.5
0.0
41.4
4.1
14.2
3.1
0.5
13.8
13.7
2.2
2.4
1.0
2.0

39.8
25.1
14.9
10.2
0.0
8.3
2.8
3.5
0.0
48.7
3.8
13.2
2.9
0.5
14.2
14.2
2.3
10.1
1.8
1.8

39.0
24.6
14.8
9.9
0.0
8.5
2.7
3.2
0.0
40.1
3.7
12.8
2.8
0.4
14.2
14.1
2.4
1.9
1.9
1.9

-0.8

-0.8
0.0
-0.8

-0.1

-0.7
0.0

29.7
24.2
14.4
9.9
0.0
0.0
2.4
3.1
0.0
30.8
3.3
12.1
2.9
0.4
5.6
5.5
3.0
1.9
1.7
1.7

1.3
0.4
0.4
0.0
0.0
0.0
0.4
0.5
0.0
1.3
0.4
0.7
0.0
0.0
0.0
0.0
0.0
0.0
0.2
0.2

8.8
0.0
0.0
0.0
0.0
8.5
0.0
0.3
0.0
8.8
0.1
0.0
0.0
0.0
8.6
8.6
0.1
0.0
0.0
0.0

20=1-10

Net lending ( + ) / net borrowing (-)

-0.7

-2.2

-2.2

-1.0

3.2

0.9

-5.5

-4.8

-5.7

-5.8

-4.9

-8.9

-1.0

-1.1

0.0

0.1

0.1

-2.3
0.7
0.2
0.0
0.2
0.0
0.3
3.0
0.0
2.2
0.6
0.2

:
0.5
0.0

0.5

:

:
:
:
:
:
26.5
10.4
0.0
2.7
11.5

2.0
63.4
0.0
45.6
17.6
0.2
-36.8
:

:
:
:

:
-1.7
-0.1

:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

-1.6

:

:
:
:
:
:
23.1
6.7
0.0
2.8
13.1

0.5
55.2
9.5
39.7
6.0
0.1
-32.1
:

:
:

:

:

:

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

:
:

:

:

:

:
55.1
9.5
39.7
14.2
25.5
6.0
0.0
6.0
:
:
6.7

2.9
0.7

:

:

:

:
63.2
0.0
45.6
4.3
41.3
17.6
0.0
17.6
:
:
10.4

0.4

-1.4
-0.8
-0.3
0.0
-0.6
0.0
0.1
0.6
0.0
0.2
0.4
0.0

:
0.2
0.0

0.2

:

:
:
:
:
:
24.0
9.3
0.0
2.0
10.9

1.9
59.4
0.0
42.5
16.8
0.2
-35.4
:

0.1

3.2
2.8
2.3
0.0
0.1
0.1
0.2
-0.4
0.0
-0.8
0.5
0.0

:
0.7
0.3

0.4

:

:
:
:
:
:
25.4
10.8
0.0
1.9
10.8

2.0
54.2
0.0
38.0
16.1
0.1
-28.8
:

0.2

0.6
-4.0
-4.1
0.0
0.2
-0.3
0.2
-4.6
0.0
-7.6
2.9
0.0

:
0.2
0.0

0.2

:

:
:
:
:
:
19.7
5.9
0.0
2.0
9.8

2.0
45.5
0.0
27.5
17.9
0.1
-25.8
:

0.1

-5.6
2.5
1.7
0.0
0.5
0.0
0.2
8.0
0.0
8.4
-0.3
0.0

:
0.4
0.0

0.4

:

:
:
:
:
:
22.9
7.7
0.0
2.5
10.4

2.3
54.3
0.0
36.3
17.9
0.1
-31.4
:

0.0

-4.7
-0.5
-1.1
0.0
0.7
0.0
0.0
4.3
0.0
4.3
-0.1
0.0

:
0.4
0.0

0.4

:

:
:
:
:
:
22.1
6.3
0.0
3.1
10.5

2.2
56.8
0.0
39.5
17.2
0.1
-34.7
:

-1.0

0.5
-0.5

3.2

-0.1
3.1

0.9

-5.5

-4.7
-3.8

8.0
2.5

-4.8

4.2
-0.6

:

:

:

:
59.1
0.0
42.3
3.4
39.0
16.8
0.0
16.8
:
:
9.3

:

:

:

:
53.9
0.0
37.8
1.2
36.6
16.1
0.0
16.1
:
:
10.8

:

:

:

:
45.1
0.0
27.2
2.5
24.7
17.9
0.0
17.9
:
:
5.9

:

:

:

:
53.9
0.0
36.0
5.0
31.0
17.9
0.0
17.8
0.0
0.0
7.7

:

:

:

:
56.3
0.0
39.2
2.6
36.6
17.2
0.0
17.1
0.2
0.0
6.3

-5.7
4.9
4.3
0.0
1.0
0.0
-0.4
10.7
0.0
7.0
3.7
0.0

:
0.3
0.0

0.4

:

:
:
:
:
:
26.8
10.5
0.0
4.0
10.6

1.8
66.2
0.0
45.6
20.5
0.1
-39.3
:

10.7
5.0

:

:

:

:
65.8
0.0
45.4
7.3
38.0
20.5
0.0
20.4
0.7
0.0
10.5

0.0

0.0

0.0

-5.8
7.9
-3.3
0.0
1.6
9.6
0.0
13.7
0.0
1.6
11.5
0.6

:
-4.7
-4.4

-0.3

-5.0
12.3
3.6
8.3
0.0
0.4
0.0
17.3
0.0
-8.5
26.0
-0.2

:
-3.7
3.2

-6.9

:

:

:
:
:
:
:
30.2
7.3
0.0
5.6
15.5

:
:
:
:
:
41.1
11.4
8.3
6.0
13.3

-0.2

-8.6
-6.2
2.4
-8.6
-0.4
0.2
0.2
2.5
0.0
-4.8
6.8
0.5

:
5.9
1.7

4.3

:

:
:
:
:
:
42.4
14.3
0.0
5.9
20.0

0.0
-1.2
0.9
0.3
0.0
0.0
0.0
-1.2
0.9
0.3
0.0

0.0
0.0

:

-0.3

-0.7
-1.0
-1.5
0.0
0.1
0.0
0.4
-0.3
0.0
-4.7
5.1
-0.6

:
0.0
1.6

-1.6

:

:
:
:
:
:

41.4 -45.7
12.8 -44.0
-1.5
-0.2
0.0

0.0
5.9
20.0

-0.2

-0.9
-1.0
-1.2
0.0
-0.2
0.0
0.4
-0.2
1.2
-5.6
4.9
-0.6

:
0.0
1.6

-1.6

:

:
:
:
:
:
40.4
11.7
0.0
6.1
20.0

0.0

2.7

2.3

2.0

1.8

2.6
75.8 102.1 110.2 111.4 -45.7 155.5
44.0
37.5
73.6
0.4
-115.1
:

0.0 -44.0
-1.5
-0.2
0.0

0.0
41.1
60.6
0.5
-61.0
:

0.0
39.3
69.8
1.1
-67.8
:

36.0
74.9
0.4
-70.0
:

0.0
43.0
32.1
0.7
-45.6
:

-5.7

-5.8

-4.9

13.2
7.4

7.9

-0.6

17.1
12.2

12.3

0.2

0.0

-0.4

-8.9

1.7
-7.1

-6.2

-0.5

-0.2

-1.0

0.8
-0.2

-1.1

0.6

0.5

-1.1

1.0
-0.1

-1.0

0.6

0.5

0.0
0.0

0.0

0.0

0.0

0.0

0.0

0.0

-0.2

-0.2

-0.2
79.3 102.5 108.2 108.9 -45.7 153.0
44.0
35.3
2.6
32.8
73.7
0.0
73.7
:
:
:

0.0 -44.0
-1.5
-0.3
-1.2
-0.2
0.0
-0.2

0.0
47.2
14.7
32.5
32.1
0.0
32.1
2.1
0.0
7.3

0.0
38.4
10.4
28.0
69.8
0.0
69.8
2.1
0.0
14.3

0.0
42.0
15.2
26.8
60.6
0.0
60.6
2.2
0.0
19.7

33.8
2.3
31.5
75.0
0.0
75.0
1.9
0.0
12.8

12.2
1.0
2.7

15.1
1.1
0.0

16.7
1.4
-0.2

17.1
1.5
0.7

16.6
1.4
4.7

17.1
1.5
2.5

18.9
1.3
-2.7

18.3
1.4
-1.9

18.7
1.5
-3.5

18.0
1.4
-4.6

17.7
1.5
-5.4

16.1
1.4
-8.5

15.8
1.5
-0.6

14.8
1.3
-0.7

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus financial accounts)

Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

:

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

0.0

-2.2
2.5
0.4
0.0
2.1
-0.6
0.5
4.6
3.4
0.6
0.6
0.0

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-0.7

-2.2

-2.2

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other 
changes in assets / liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in 
assets / liabilities

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

Net acquisition of financial assets

61=(-)33

Incurrence in liabilities not in government debt

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Valuation effects and other changes in volume in 
government debt

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

 Government finance statistics – summary tables 1/2016

-0.1

0.1
0.0
0.0
0.0
0.0
0.0
0.0
-0.1
0.0
0.0
-0.1
0.0

:
0.0
0.0

0.0

:

:
:
:
:
:
0.0
0.0
0.0
0.0
0.0

0.0
1.5
0.0
0.0
1.5
0.0
-1.5
:

0.0

-0.1
-0.1

-0.1

0.0

0.0

0.0
1.5
:
0.0
0.0
0.0
1.5
0.0
1.5
:
:
:

0.9
0.1
0.0

0.0

0.1
0.1
1.0
-0.9
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0

:
0.0
0.0

0.0

:

:
:
:
:
:
46.6
45.0
1.5
0.0
0.0

0.0
0.0
0.0
0.0
0.0
0.0
46.6
:

0.1

0.0
0.1

0.1

0.0

0.0

0.0
0.0
:
0.0
0.0
0.0
0.0
0.0
0.0
:
:
:

0.1
0.0
0.1

68

Cyprus

Consolidated general government (S.13)

Table A - Summary table

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

annual growth rates**

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
15a
16
17
18
19

16.7
19.8
26.3
12.7
59.1
7.6
7.0
27.4
0.0
10.0
-15.7
8.9
20.4
102.6
10.2
10.2
31.4
-17.6
14.4
14.5

11.0
10.5
11.9
9.0
-22.9
11.4
5.5
20.3
366.7
10.4
45.1
5.1
7.6
11.1
10.1
10.1
0.4
-7.2
7.3
7.1

2.9
4.4
5.3
3.5
-42.6
2.2
6.6
-10.7
-14.3
8.9
13.8
7.6
-2.4
-22.7
14.8
14.8
8.8
26.3
12.6
12.7

8.8
13.8
7.1
11.2
12.7
28.0
-10.0
-10.5
148.4 1033.8
18.4
15.8
-6.1
323.8
2.7
-13.9
4.1
0.7
1.0
13.6
14.0
-18.7
-12.8
5.9
15.5

11.6
9.8
48.7
75.0
18.6
3.6
20.6
19.2
22.1
19.1
18.4
37.9
24.4
18.3
18.3

13.8
13.3
7.4
23.6
41.9
14.2
12.3
18.3
21.3
8.9
11.4
6.1
13.3
-33.4
13.3
12.7
46.0
-7.6
-3.3
-11.2

Government deficit

20=1-10

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

11.0
6.5

309.2
-3.8
1937.3
9.1
55.0
1.6
11.0
39.5

17.2
53.9

8.1
0.0
29.4
11.3
-8.0
18.9
-9.3
70.0

4.7
6.6

5.2
0.0
72.0
9.6
-100.0
-0.9
282.8
30.4

8.1
15.1

7.5
-1.4
61.6
14.3

16.1
9.6
65.4

6.4
12.1

2.9
0.2
21.1
9.0

2.9
2.4

6.6
0.2
18.8
5.0

11.6
3.4
-31.8

5.2
3.6
106.0

Other economic flows in government assets and liabilities

9.6
13.4
12.2
27.8
-99.3
1.6
1.1
8.0
-4.6
6.4
18.4
7.9
-0.2
-18.8
3.5
3.2
-0.8
84.5
2.5
2.3

-3.1
-3.0

-22.2
0.2
3.5
1.1

0.4
2.7
13.5

:
0.8
0.0

18.6
27.8
19.7
41.3
277.8
5.9
24.5
-30.9
-22.3
6.3
8.9
7.0
3.1
-14.7
2.8
2.7
25.0
43.6
-3.2
-1.5

12.7
26.7

7.3
1.4
14.3
-0.7

-2.1
3.3
-30.5

:
3.0
0.5

4.4
3.0
4.3
1.3
-64.7
11.5
-1.1
9.5
-3.8
10.9
11.2
8.3
1.1
7.0
13.5
13.7
26.2
-8.5
16.2
14.2

-16.9
-40.9

12.5
-3.1
10.4
-9.2

-21.7
19.7
52.4

:
0.9
0.1

-8.4
-15.1
-15.2
-14.9
25.0
9.9
-16.5
29.1
149.4
7.7
8.3
9.0
-11.4
-54.3
8.3
8.2
-8.7
46.2
28.0
28.0

12.3
28.2

24.7
0.2
12.2
17.3

29.9
-1.8
-16.2

:
1.9
0.0

5.2
3.3
4.6
1.6
-66.7
6.0
9.3
18.2
-49.5
3.2
-4.8
1.3
-9.5
92.2
9.8
10.2
-9.4
12.7
8.8
8.8

-2.2
-15.0

26.7
0.0
-0.6
8.1

12.3
-0.4
3.9

:
1.8
-0.1

-1.4

0.4
2.5
-2.4
9.8
60.0
0.9
-4.0
-14.6
16.5
3.0
2.3
4.3
9.0
38.5
5.2
5.6
14.7
-30.5
-9.7
-9.7

22.8
70.0

31.6
0.0
-17.1
19.2

18.1
21.9
-14.3

:
1.6
0.0

-1.0

-2.3
-1.7
0.4
-4.7
200.0
-3.6
8.6
-14.5
-25.7
-1.9
-7.0
-2.0
31.7
11.4
-1.1
-0.9
-0.9
32.7
-29.5
-29.5

29.3
-31.0

38.9
90.1
2.1
20.6

3.5
56.1
537.3

:
-17.3
-6.6

0.8

-6.0
-6.1
-8.4
-2.7
-83.3
-9.8
-7.0
10.2
-32.1
-8.1
-8.2
-8.9
-0.5
0.2
-3.7
-3.6
-23.4
88.5
-64.0
-29.9

5.0
0.9
4.8
-4.2
-50.0
6.0
8.4
37.8
-14.0
13.1
-11.9
-10.6
-11.6
-16.3
-0.6
-0.6
-2.0
301.6
66.8
-14.3

-1.8
-1.7
-0.8
-3.1
150.0
2.4
-3.8
-10.5
26.5
-17.5
-1.4
-2.9
-0.4
-10.2
0.0
0.0
6.0
-81.4
4.5
4.5

37.8
45.6

0.1
2.3
2.1
21.1

-18.4
75.2
-28.9

:
-11.5
3.9

14.1

-14.4
20.5
-100.0
-6.4
1.5
11.8
2.3

-11.3
10.7
100.5

:
13.9
1.6

-6.7

:
-7.6
-0.2

5.8

:
6.0
-0.2

-4.6

:
-0.4
0.4

1.0

:
-0.5
0.1

0.6

:
4.1
0.2

:
1.9
0.0

-2.6

-1.4

-0.5

-1.1

-0.6

-1.5

:

:

:

:

:

:

:

:

:

:

:

:

:

:

:

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
:
:
:
:
3.4
6.9

309.2
-15.1

1937.3
9.0
55.0
1.6
9.6
39.5

:
:
:
:
:
23.2
53.9

8.1
10.5

29.4
11.1
-8.0
18.9
-11.1
70.0

:
:
:
:
:
4.3
6.6

5.2
-0.7

72.0
10.0
-100.0
-0.9
287.2
30.4

:
:
:
:
:
7.7
15.1

7.5
-2.3

61.6
14.4

16.1
10.0
65.4

Table B - Government debt and link with the deficit

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Table C - Memorandum items

75
76
77=20+18-76
78
79

(**) or contributions for items 22 to 38

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:
:
6.9

2.3
6.8

8.8
1.8

-4.1

11.0
6.9

:

:

:

:
11.0
-8.0
18.9
9.6
24.0
-11.1

-11.1
:
:
53.9

14.4
6.0

7.6
3.6

-7.5

10.0
2.5

-10.7

14.3
3.6

:

:

:

:
10.0
-100.0
-0.9
-36.4
16.6
287.2

287.2
:
:
6.6

8.4
12.2

4.0
3.4

:

:

:

:
14.3
:
16.1
5.7
18.9
10.0

10.0
:
:
15.1

16.6
19.3

8.1
1.7

:
:
:
:
:
10.5
12.1

2.9
9.5

21.1
9.2

11.6
4.1
-31.8

-6.3

9.5
3.3

:

:

:

:
9.5
:
11.8
-19.6
19.3
4.1

4.1
:
:
12.1

-0.1
25.1

7.9
0.0

:
:
:
:
:
4.9
2.4

6.6
4.7

18.8
5.0

5.2
4.4
23.3

-3.6

4.8
1.2

:

:

:

:
4.8
:
5.0
-28.6
10.4
4.4

4.4
:
:
2.4

7.0
6.9

7.0
1.6

:
:
:
:
:
-2.3
-3.0

-22.2
2.0

3.5
1.1

0.4
3.0
-18.4

-1.8

0.8
-0.9

:

:

:

:
0.8
:
0.0
-16.0
1.7
3.0

3.0
:
:
-3.0

10.4
9.5

7.8
1.6

:
:
:
:
:
15.7
26.7

7.3
8.0

14.3
-0.2

-2.1
5.1
-30.5

6.0

-0.2
5.8

:

:

:

:
-0.2
:
-2.3
-62.2
2.8
5.1

5.1
:
:
26.7

6.1
5.4

9.4
4.8

:
:
:
:
:
-16.1
-40.9

12.5
-1.1

10.4
-9.1

-21.7
20.0
52.4

1.8

-9.4
-7.6

:

:

:

:
-9.4
:
-21.9
136.2
-26.9
20.0
85.1
20.0
:
:
-40.9

11.8
13.0

8.3
3.0

:
:
:
:
:
14.2
28.2

24.9
4.1

12.1
17.3

29.9
-1.9
-16.2

-11.9

17.3
5.4

:

:

:

:
17.3
:
30.0
94.3
23.4
-1.9
172.0
-2.0
:
:
28.2

8.5
-15.5

-1.8
1.5

:
:
:
:
:
-0.3
-15.0

27.0
3.9

-0.6
8.1

12.3
-0.6
3.9

-9.1

8.1
-1.1

:

:

:

:
8.1
:
12.4
-47.2
22.0
-0.6
-0.8
-0.6
:
:
-15.0

0.0
11.3

3.4
1.4

:
:
:
:
:
24.4
70.0

31.6
3.4

-17.1
19.2

18.1
21.9
-14.3

-10.4

19.5
9.1

:

:

:

:
19.5
:
18.5
193.2
6.3
21.9
8.0
21.9
236.1
:
70.0

4.9
11.6

2.2
1.4

:
:
:
:
:
12.0
-31.0

38.9
46.1

2.1
14.0

-6.0
56.0
537.3

-8.8

19.9
11.1

11.9

-0.9

0.0

0.0
19.9
:
3.6
100.0
-15.0
56.0
-100.0
56.3
181.3
:
-31.0

:
:
:
:
:
26.3
45.6

0.1
-20.1

2.1
25.1

-11.5
75.1
-28.9

-5.8

20.0
14.2

14.4

0.2

-0.4

0.0
20.0
:
-17.5
-4.4
-23.4
75.1

75.1
-3.0
:
151.6

:
:
:
:
:
-0.6
20.5
-100.0
-6.4
44.1

11.8
3.9

-7.7
11.0
100.5

-8.3

1.6
-6.7

-5.9

-0.5

-0.2

-0.1
1.6
:
-11.9
-33.7
0.4
11.0

11.0
-7.9
:
-30.3

-4.6
-4.2

-0.4
-2.8

-8.4
-4.6

-7.2
-1.4

-12.7
-4.9

-3.7
:

-2.4
-10.3

1.0
0.1
15.5
-0.3

-12.0
7.3
-60.2

:
0.0
1.5

2.4

:

:
:
:
:
:
-2.4
-10.3

1.0
0.2

15.5
1.2

-8.4
7.6
-60.2

-1.0

0.8
-0.2

-1.0

0.6

0.4

-0.2
0.8
:
-11.8
-78.1
13.0
7.7

7.7
-6.4
:
-10.3

-1.2
0.8

0.2
:

 Government finance statistics – summary tables 1/2016

69

Latvia

Consolidated general government (S.13)

Table A - Summary table

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
15a
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl . own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

Government deficit

1995

2000

2005

2006

2007

2008

2009

2010

in million national currency

1 388
793
528
265
0
447
72
69
6
1 446
309
415
32
44
472
472
57
28
88
88

2 365
1 338
846
492
0
682
137
160
48
2 552
455
730
64
67
837
837
104
160
134
135

4 603
2 692
1 674
1 018
0
1 106
414
247
144
4 662
881
1 295
70
70
1 235
1 148
523
118
470
468

6 076
3 504
2 154
1 350
0
1 416
539
445
172
6 181
1 041
1 598
73
106
1 467
1 369
802
194
900
843

7 531
4 562
2 686
1 873
3
1 825
585
404
154
7 679
1 227
2 242
80
167
1 750
1 588
746
25
1 443
1 334

8 076
4 790
2 581
2 205
4
2 038
657
385
206
9 079
1 509
2 773
134
265
2 168
1 969
987
26
1 217
1 252

6 520
3 372
2 047
1 322
3
1 806
719
416
207
8 222
1 152
2 256
286
207
2 629
2 438
683
223
788
916

6 510
3 432
2 103
1 327
2
1 590
689
520
278
8 028
1 181
1 855
313
138
2 565
2 372
745
428
804
844

20=1-10

Net lending ( + ) / net borrowing (-)

-58

-187

-59

-105

-149

-1 003

-1 703

-1 518

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus  financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other changes in assets 
/ liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in assets / 
liabilities

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

:

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

:
:
:

:

:

:
:
4 442
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:

-35

-152
-76
-60
0
32
-55
6
76
0
90
-17
3

:
221
-1

222

:

:
:
5 207
:
:
1 552
147
0
222
875
0
309
993
0
489
340
164
559
:

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-58

-187

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

61=(-)33

Net acquisition of financial assets

Incurrence in liabilities not in government debt

62

Valuation effects and other changes in volume in government debt

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

:
:

:

:

:

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

:
:

:

:

:

:
829
0
489
81
409
340
3
337
:
:
147

12

-71
-43
-125
0
-2
40
42
28
0
-3
13
20

:
148
10

138

:

:
:
6 156
:
:
2 648
226
0
212
1 687
0
523
1 992
43
1 202
352
394
656
:

-59

17
-41

:

:

:

:
1 597
43
1 202
102
1 100
352
5
347
:
:
226

-11

-94
409
226
0
-33
-81
298
503
-8
-6
110
406

:
73
16

57

:

:
:
8 145
:
:
3 130
464
0
168
1 679
0
818
2 511
35
1 196
468
812
619
:

-105

102
-3

:

:

:

:
1 699
35
1 196
71
1 124
468
5
463
:
:
464

-53

-96
342
240
0
33
12
56
438
-10
-52
274
227

:
320
-17

337

:

:
:
10 948
:
:
3 792
704
0
192
2 038
0
858
2 932
25
1 166
737
1 003
860
:

-149

206
57

:

:

:

:
1 905
25
1 145
64
1 081
734
55
678
:
:
704

55

-1 058
1 683
653
-2
961
48
25
2 741
178
1 446
1 009
109

:
403
-50

453

:

:
:
12 365
:
:
5 878
1 338
0
1 132
2 492
0
917
5 623
186
2 620
1 744
1 072
255
:

-1 003

2 641
1 638

:

:

:

:
4 546
186
2 632
1 302
1 331
1 728
139
1 589
:
:
1 338

-40

-1 663
686
651
0
-24
18
43
2 349
42
-638
2 979
-35

:
54
-103

157

:

:
:
10 484
:
:
6 618
1 989
0
1 104
2 554
5
970
7 869
229
1 982
4 766
892
-1 251
:

-1 703

2 342
639

:

:

:

:
6 888
229
1 971
644
1 328
4 688
131
4 557
0
0
1 994

-15

-1 503
-313
-96
-89
-377
158
89
1 190
-212
-1
1 436
-33

:
791
500

291

:

:
:
10 333
:
:
7 096
2 097
86
956
2 858
4
1 099
9 559
442
2 005
6 241
871
-2 463
:

-1 518

1 621
102

:

:

:

:
8 508
441
1 958
429
1 528
6 109
8
6 101
0
0
2 187

955
302
-272
4 056
:

1 420
371
-424
6 848
194

2 419
565
-154
13 582
201

2 943
741
55
17 073
202

3 984
934
360
22 552
207

4 830
1 003
-789
24 314
211

3 579
698
-1 613
18 808
196

3 294
752
-1 467
17 921
183

 Government finance statistics – summary tables 1/2016

70

Latvia

Consolidated general government (S.13)

in million national currency

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

Table A - Summary table

2011

2012

2013

2014

2015

2015

2015

2015

2015

2015

Government revenue and expenditure
7 241
3 855
2 371
1 482
2
1 795
707
570
315
7 923
1 343
1 940
361
98
2 491
2 269
505
213
971
1 013

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
15a
16
17
18
19

Government deficit

7 930
4 316
2 637
1 678
2
1 948
756
532
378
8 109
1 339
2 005
359
121
2 486
2 248
682
79
1 037
1 057

8 221
4 553
2 790
1 760
2
1 992
761
518
397
8 424
1 427
2 140
337
134
2 608
2 360
671
97
1 009
1 006

8 472
4 825
2 989
1 834
2
2 054
778
444
371
8 838
1 453
2 268
337
160
2 664
2 415
800
109
1 046
1 043

8 757
4 999
3 084
1 912
3
2 110
802
448
399
9 064
1 570
2 415
324
104
2 813
2 550
728
25
1 084
1 085

20=1-10

-682

-179

-203

-366

-306

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

-2

-680
-559
-624
-79
30
3
110
121
54
230
-76
-90

0

-179
160
545
-6
-296
-9
-74
339
-164
1 677
-1 166
-8

12

-215
-336
-351
60
-67
18
6
-121
-101
12
-55
24

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

:
203
57

146

:

:
586
49

537

:

:
-263
25

-288

:

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
:
:
:
:
6 887
1 645
60
547
3 557
4
1 079
10 029
233
3 924
4 951
921
-3 142
:
Table B - Government debt and link with the deficit

:
:
12 085
:
:
7 486
1 995
0
758
3 574
6
1 159
10 125
335
3 896
4 998
898
-2 639
:

:
:
11 015
:
:
6 740
1 418
7
1 173
2 912
4
1 229
9 737
497
2 212
6 154
873
-2 997
:

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

-682

158
-524

:

:

:

:
8 667
497
2 162
304
1 858
6 008
5
6 003
0
0
1 429

-179

353
174

160

8

6

0
9 020
335
3 838
215
3 622
4 848
1
4 847
0
0
2 001

-203

-127
-331

-336

-23

18

10
8 893
233
3 859
222
3 637
4 801
3
4 798
0
0
1 709

-8

-358
279
198
-49
-82
29
183
637
23
1 691
-1 170
94

:
230
443

-213

:

:
:
:
:
:
7 396
1 901
16
634
3 563
12
1 281
11 109
327
5 570
3 945
1 266
-3 713
:

-366

724
358

279

-93

178

-6
9 616
327
5 495
122
5 374
3 794
11
3 783
0
0
1 929

-18

-288
-1 257
-1 187
0
-96
-1
27
-969
-107
618
-1 268
-212

:
-115
37

-152

:

:
:
:
:
:
6 024
723
12
544
3 348
10
1 396
10 177
220
6 163
2 649
1 146
-4 153
:

-306

-745
-1 051

-1 257

212

13

-18
8 872
220
6 086
70
6 016
2 566
18
2 548
0
0
745

Table C - Memorandum items

75
76
77=20+18-76
78
79

3 697
897
-607
20 244
185

3 798
969
-111
21 811
191

4 021
964
-158
22 763
190

4 152
957
-277
23 581
:

4 400
951
-173
24 378
:

-966

-886
-80
-966

-6

-880
-80

-97
-82
0
-61
0
46
-99
-82
0
-61
44

5
7

:

-1 559
-530
0
-919
0

-109
-1 559
-530
0
-919
-109

-144
-144

-99

-46

1

-1
-1 445
-527
0
0
0
-918
0
-918

5 120
3 628
2 893
732
3
59
615
442
377
5 554
983
1 297
300
44
509
325
1 552
88
781
770

-434

-25

-409
-1 237
-1 204
0
-33
-10
9
-828
-25
618
-1 230
-191

:
-127
66

-193

:

:
:
:
:
:
5 418
513
12
1 462
2 349
:
1 081
9 747
750
6 163
2 048
786
-4 329
:

-434

-629
-1 063

-1 237

192

6

-25
8 862
747
6 086
70
6 016
2 030
17
2 012
:
:
:

2 409
559
-213

2 341
1 371
191
1 180
:
16
186
688
79
2 248
584
1 107
30
60
120
41
29
16
303
314

2 263
0
:
:
:
2 035
0
204
24
2 227
3
11
0
0
2 184
2 184
28
1
1
1

93

36

9

84
23
5
0
-2
10
9
-61
0
0
23
-84

:
6
-36

42

:

:
:
:
:
:
1 572
276
0
1
988
:
306
1 941
:
0
1 520
421
-369
:

93

28
121

24

84

6

7
1 454
0
0
0
0
1 454
1
1 454
:
:
:

1 974
390
5

1

35
54
94
0
0
-1
-37
19
:
0
0
19

:
1
0

1

:

:
:
:
:
:
593
464
0
0
11
:
118
48
:
0
0
48
545
:

36

0
36

55

-19

0

0
0
0
0
0
0
0
0
0
:
:
:

16
2
35

 Government finance statistics – summary tables 1/2016

71

Latvia

Consolidated general government (S.13)

Table A - Summary table

Government revenue and expenditure
Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl. own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

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
15a
16
17
18
19

Government deficit

in % of GDP

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

1995 2000

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015 2015

2015

2015

2015

2015

34.2
19.5
13.0
6.5
0.0
11.0
1.8
1.7
0.2
35.6
7.6
10.2
0.8
1.1
11.6
11.6
1.4
0.7
2.2
2.2

34.5
19.5
12.4
7.2
0.0
10.0
2.0
2.3
0.7
37.3
6.6
10.7
0.9
1.0
12.2
12.2
1.5
2.3
2.0
2.0

33.9
19.8
12.3
7.5
0.0
8.1
3.0
1.8
1.1
34.3
6.5
9.5
0.5
0.5
9.1
8.4
3.9
0.9
3.5
3.4

35.6
20.5
12.6
7.9
0.0
8.3
3.2
2.6
1.0
36.2
6.1
9.4
0.4
0.6
8.6
8.0
4.7
1.1
5.3
4.9

33.4
20.2
11.9
8.3
0.0
8.1
2.6
1.8
0.7
34.1
5.4
9.9
0.4
0.7
7.8
7.0
3.3
0.1
6.4
5.9

33.2
19.7
10.6
9.1
0.0
8.4
2.7
1.6
0.8
37.3
6.2
11.4
0.6
1.1
8.9
8.1
4.1
0.1
5.0
5.2

34.7
17.9
10.9
7.0
0.0
9.6
3.8
2.2
1.1
43.7
6.1
12.0
1.5
1.1
14.0
13.0
3.6
1.2
4.2
4.9

36.3
19.1
11.7
7.4
0.0
8.9
3.8
2.9
1.6
44.8
6.6
10.4
1.7
0.8
14.3
13.2
4.2
2.4
4.5
4.7

35.8
19.0
11.7
7.3
0.0
8.9
3.5
2.8
1.6
39.1
6.6
9.6
1.8
0.5
12.3
11.2
2.5
1.1
4.8
5.0

36.4
19.8
12.1
7.7
0.0
8.9
3.5
2.4
1.7
37.2
6.1
9.2
1.6
0.6
11.4
10.3
3.1
0.4
4.8
4.8

36.1
20.0
12.3
7.7
0.0
8.8
3.3
2.3
1.7
37.0
6.3
9.4
1.5
0.6
11.5
10.4
2.9
0.4
4.4
4.4

35.9
20.5
12.7
7.8
0.0
8.7
3.3
1.9
1.6
37.5
6.2
9.6
1.4
0.7
11.3
10.2
3.4
0.5
4.4
4.4

35.9
20.5
12.7
7.8
0.0
8.7
3.3
1.8
1.6
37.2
6.4
9.9
1.3
0.4
11.5
10.5
3.0
0.1
4.4
4.4

-4.0

-3.6
-0.3
-4.0

0.0

-3.6
-0.3

21.0
14.9
11.9
3.0
0.0
0.2
2.5
1.8
1.5
22.8
4.0
5.3
1.2
0.2
2.1
1.3
6.4
0.4
3.2
3.2

9.6
5.6
0.8
4.8
:
0.1
0.8
2.8
0.3
9.2
2.4
4.5
0.1
0.2
0.5
0.2
0.1
0.1
1.2
1.3

9.3
0.0
:
:
:
8.3
0.0
0.8
0.1
9.1
0.0
0.0
0.0
0.0
9.0
9.0
0.1
0.0
0.0
0.0

20=1-10

Net lending ( + ) / net borrowing (-)

-1.4

-2.7

-0.4

-0.6

-0.7

-4.1

-9.1

-8.5

-3.4

-0.8

-0.9

-1.6

-1.3

-1.8

0.4

0.1

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus financial accounts)

Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

:

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

-0.5

-2.2
-1.1
-0.9
0.0
0.5
-0.8
0.1
1.1
0.0
1.3
-0.2
0.0

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

:
:
:

:
3.2
0.0

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other 
changes in assets / liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in 
assets / liabilities

:

:

3.2

:

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

:
:
109.5
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:
:
76.0
:
:
22.7
2.1
0.0
3.2
12.8

4.5
14.5
0.0
7.1
5.0
2.4
8.2
:

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-1.4

-2.7

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

Net acquisition of financial assets

61=(-)33

Incurrence in liabilities not in government debt

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Valuation effects and other changes in volume in 
government debt

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

:
:

:

:

:

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

:
:

:

:

:

:
12.1
0.0
7.1
1.2
6.0
5.0
0.0
4.9
:
:
2.1

0.1

-0.5
-0.3
-0.9
0.0
0.0
0.3
0.3
0.2
0.0
0.0
0.1
0.1

:
1.1
0.1

1.0

:

:
:
45.3
:
:
19.5
1.7
0.0
1.6
12.4

3.9
14.7
0.3
8.9
2.6
2.9
4.8
:

-0.4

0.1
-0.3

:

:

:

:
11.8
0.3
8.8
0.8
8.1
2.6
0.0
2.6
:
:
1.7

-0.1

-0.6
2.4
1.3
0.0
-0.2
-0.5
1.7
2.9
0.0
0.0
0.6
2.4

:
0.4
0.1

0.3

:

:
:
47.7
:
:
18.3
2.7
0.0
1.0
9.8

4.8
14.7
0.2
7.0
2.7
4.8
3.6
:

-0.2

-0.4
1.5
1.1
0.0
0.1
0.1
0.2
1.9
0.0
-0.2
1.2
1.0

:
1.4
-0.1

1.5

0.2

-0.2

-4.4
6.9
2.7
0.0
4.0
0.2
0.1
11.3
0.7
5.9
4.1
0.4

:
1.7
-0.2

1.9

-8.8
3.6
3.5
0.0
-0.1
0.1
0.2
12.5
0.2
-3.4
15.8
-0.2

:
0.3
-0.5

0.8

:

:

:

:
:
48.5
:
:
16.8
3.1
0.0
0.9
9.0

3.8
13.0
0.1
5.2
3.3
4.4
3.8
:

:
:
50.9
:
:
24.2
5.5
0.0
4.7
10.2

3.8
23.1
0.8
10.8
7.2
4.4
1.0
:

:
:
55.7
:
:
35.2
10.6
0.0
5.9
13.6

5.2
41.8
1.2
10.5
25.3
4.7
-6.7
:

-0.1

-8.4
-1.7
-0.5
-0.5
-2.1
0.9
0.5
6.6
-1.2
0.0
8.0
-0.2

:
4.4
2.8

1.6

:

:
:
57.7
:
:
39.6
11.7
0.5
5.3
15.9

6.1
53.3
2.5
11.2
34.8
4.9
-13.7
:

-0.6

-0.7

-4.1

-9.1

-8.5

0.6
0.0

0.9
0.3

10.9
6.7

12.5
3.4

9.0
0.6

:

:

:

:
9.9
0.2
7.0
0.4
6.6
2.7
0.0
2.7
:
:
2.7

:

:

:

:
8.4
0.1
5.1
0.3
4.8
3.3
0.2
3.0
:
:
3.1

:

:

:

:
18.7
0.8
10.8
5.4
5.5
7.1
0.6
6.5
:
:
5.5

:

:

:

:
36.6
1.2
10.5
3.4
7.1
24.9
0.7
24.2
0.0
0.0
10.6

:

:

:

:
47.5
2.5
10.9
2.4
8.5
34.1
0.0
34.0
0.0
0.0
12.2

0.0

-3.4
-2.8
-3.1
-0.4
0.1
0.0
0.5
0.6
0.3
1.1
-0.4
-0.4

:
1.0
0.3

0.7

:

:
:
54.4
:
:
33.3
7.0
0.0
5.8
14.4

6.1
48.1
2.5
10.9
30.4
4.3
-14.8
:

-3.4

0.8
-2.6

:

:

:

:
42.8
2.5
10.7
1.5
9.2
29.7
0.0
29.7
0.0
0.0
7.1

0.0

-0.8
0.7
2.5
0.0
-1.4
0.0
-0.3
1.6
-0.8
7.7
-5.3
0.0

:
2.7
0.2

2.5

:

:
:
55.4
:
:
34.3
9.1
0.0
3.5
16.4

5.3
46.4
1.5
17.9
22.9
4.1
-12.1
:

-0.8

1.6
0.8

0.7

0.0

0.0

0.0
41.4
1.5
17.6
1.0
16.6
22.2
0.0
22.2
0.0
0.0
9.2

0.1

-0.9
-1.5
-1.5
0.3
-0.3
0.1
0.0
-0.5
-0.4
0.1
-0.2
0.1

:
-1.2
0.1

-1.3

0.0

-1.5
1.2
0.8
-0.2
-0.3
0.1
0.8
2.7
0.1
7.2
-5.0
0.4

:
1.0
1.9

-0.9

-0.1

-1.2
-5.2
-4.9
0.0
-0.4
0.0
0.1
-4.0
-0.4
2.5
-5.2
-0.9

:
-0.5
0.2

-0.6

:

:

:

:
:
:
:
:
30.3
7.2
0.3
2.4
15.6

4.7
44.1
1.0
17.2
21.8
4.0
-13.8
:

-0.9

-0.6
-1.5

-1.5

-0.1

0.1

0.0
39.1
1.0
17.0
1.0
16.0
21.1
0.0
21.1
0.0
0.0
7.5

:
:
:
:
:
31.4
8.1
0.1
2.7
15.1

5.4
47.1
1.4
23.6
16.7
5.4
-15.7
:

-1.6

3.1
1.5

1.2

-0.4

0.8

0.0
40.8
1.4
23.3
0.5
22.8
16.1
0.0
16.0
0.0
0.0
8.2

:
:
:
:
:
24.7
3.0
0.0
2.2
13.7

5.7
41.7
0.9
25.3
10.9
4.7
-17.0
:

-1.3

-3.1
-4.3

-5.2

0.9

0.1

-0.1
36.4
0.9
25.0
0.3
24.7
10.5
0.1
10.5
0.0
0.0
3.1

-0.4
-0.3
0.0
-0.3
0.0
0.2
-0.4
-0.3
0.0
-0.3
0.2

0.0
0.0

:

-6.4
-2.2
0.0
-3.8
0.0

-0.4
-6.4
-2.2
0.0
-3.8
-0.4

-0.6
-0.6

-0.4

-0.2

0.0

0.0
-5.9
-2.2
0.0
0.0
0.0
-3.8
0.0
-3.8

-0.1

-1.7
-5.1
-4.9
0.0
-0.1
0.0
0.0
-3.4
-0.1
2.5
-5.0
-0.8

:
-0.5
0.3

-0.8

:

:
:
:
:
:
22.2
2.1
0.0
6.0
9.6

4.4
40.0
3.1
25.3
8.4
3.2
-17.8
:

-1.8

-2.6
-4.4

-5.1

0.8

0.0

-0.1
36.4
3.1
25.0
0.3
24.7
8.3
0.1
8.3
:
:
:

9.9
2.3
-0.9

0.0

0.3
0.1
0.0
0.0
0.0
0.0
0.0
-0.3
0.0
0.0
0.1
-0.3

:
0.0
-0.1

0.2

:

:
:
:
:
:
6.4
1.1
0.0
0.0
4.1

1.3
8.0
:
0.0
6.2
1.7
-1.5
:

0.4

0.1
0.5

0.1

0.3

0.0

0.0
6.0
0.0
0.0
0.0
0.0
6.0
0.0
6.0
:
:
:

8.1
1.6
0.0

0.0

0.1
0.2
0.4
0.0
0.0
0.0
-0.2
0.1
:
0.0
0.0
0.1

:
0.0
0.0

0.0

:

:
:
:
:
:
2.4
1.9
0.0
0.0
0.0

0.5
0.2
:
0.0
0.0
0.2
2.2
:

0.1

0.0
0.1

0.2

-0.1

0.0

0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
:
:
:

0.1
0.0
0.1

23.5
7.4
-6.7

20.7
5.4
-6.2

17.8
4.2
-1.1

17.2
4.3
0.3

17.7
4.1
1.6

19.9
4.1
-3.2

19.0
3.7
-8.6

18.4
4.2
-8.2

18.3
4.4
-3.0

17.4
4.4
-0.5

17.7
4.2
-0.7

17.6
4.1
-1.2

18.0
3.9
-0.7

 Government finance statistics – summary tables 1/2016

72

Latvia

Consolidated general government (S.13)

Table A - Summary table

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

annual growth rates**

Government revenue and expenditure

32.0
30.2
28.6
32.7

28.1
30.3
79.9
19.3
32.6
18.2
23.4
4.7
50.2
18.8
19.3
53.3
64.0
91.6
80.0

15.4
100.0

-15.6
-4.8
57.0
25.3
-18.6
-0.5
31.3
103.0

:
2.8
0.8

8.7

:

:
:
32.3
:
:
18.2
105.3

-20.8
-0.5

56.4
26.1
-18.6
-0.5
33.0
106.1

-6.6

6.4
-0.2

:

:

:

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
15a
16
17
18
19

Government deficit

20=1-10

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

1.6
2.7
0.9
5.8

3.0
15.8
-18.9
3.5
-0.4
0.2
6.9
61.4
-20.6
-7.7
-7.7
3.0
-8.4
14.3
13.0

-5.4
-29.1

16.4
-7.3
2.4
8.3

22.3
-4.8
1.9

3.5
8.4
5.2
14.0

1.5
9.5
-8.7
-79.9
1.7
21.5
4.2
5.2
-27.0
-0.8
-0.8
-59.4
0.8
-1.4
-6.0

12.9
8.9
5.8
13.9

11.7
38.2
25.1
121.3
13.7
14.5
12.9
-10.6
22.6
8.5
0.1
153.5
13.2
13.3
18.1

10.3
15.3
20.4
7.7

6.5
10.1
-7.8
-58.2
8.4
20.6
13.5
15.6
26.1
4.3
3.4
-31.5
-94.4
94.9
77.8

22.2
16.8
13.8
21.5

13.7
62.5
44.9
475.6
20.1
16.8
14.0
10.2
-15.4
14.2
16.6
69.2
580.6
47.9
46.4

5.7
95.2

5.0
-4.7
-7.8
19.2

41.1
-0.3
-6.1

-3.2
-22.0

-6.0
-2.8
15.4
9.7

6.8
-2.6
50.7

4.0
10.7

3.8
-2.5
18.4
17.4

14.7
17.5
26.6

6.3
39.0
-100.0
-2.0
0.8
22.3
17.9
181.3
26.3
-16.5
29.1

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
15.7
-0.1

45.4

:
23.4
0.7

63.7

:
15.5
2.2

35.0

:
0.6
4.1

:
1.8
2.8

-4.6

-0.5

23.4

:

:

:

:

:

:

:
:
-2.9
:
:
10.3
-28.6

13.8
15.7

23.6
8.2

21.0
-3.7
1.9

:
:
-6.9
:
:
29.1
95.2

5.4
36.8

-7.8
19.9

42.1
0.9
-7.3

:
:
3.2
:
:
12.2
-21.6

0.0
24.0

7.0
11.8

11.2
-3.5
50.7

:
:
5.0
:
:
4.6
10.7

4.7
-1.8

19.3
21.5

19.7
17.2
26.2

:
:
6.7
:
:
8.1
39.0
-100.0
-5.3
1.9

31.9
20.7
175.0
30.4
-14.9
29.8

Table B - Government debt and link with the deficit

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:
:
-28.6

Table C - Memorandum items

75
76
77=20+18-76
78
79

(**) or contributions for items 22 to 38

0.7
-4.7

9.2
:

-17.7

25.3
7.6

-18.0

6.2
-11.8

-13.4

20.4
7.0

:

:

:

:
25.3
:
42.1
-55.2
61.3
1.1
62.7
0.6
:
:
95.2

7.5
-2.1

8.9
-0.5

:

:

:

:

:

:

:
:
20.4
6.2
:
:
19.7
11.1
43.7
36.3
18.0
9.7
-3.8
17.4
16.1 1501.0
-5.2
-4.0
:
:
:
:
26.7
-21.6

12.4
-0.7

12.5
1.0

17.0
15.8

13.7
1.0

-8.6

18.9
10.3

:

:

:

:
18.9
176.2
30.4
51.3
28.6
-14.8
-95.2
5.9
:
:
21.4

9.1
15.6

15.7
1.5

23.4
26.6
29.8
21.8

18.2
11.2
1.2
181.7
21.3
-1.1
16.6
-9.5
9.2
15.1
14.5
321.6
69.0
8.5
20.3

-1.7
-36.1

-0.9
2.7
8.8
1.4
0.0
-0.2
3.9
5.3

:
5.8
0.5

:
:
9.8
:
:
4.1
-34.7

-8.6
13.6

9.0
1.9
-2.3
-0.3
6.7
5.1

-3.7

1.1
-2.6

:

:

:

:
1.1
-0.5
-0.3
-4.8
0.1
6.5
34.0
6.2
:
:
-34.7

10.5
17.1

23.0
0.5

23.9
30.2
24.7
38.7

28.9
8.6
-9.1
-10.5
24.2
17.9
40.2
8.9
58.4
19.3
16.0
-7.0
-87.1
60.3
58.3

10.9
51.7

19.6
0.7
6.8
17.4
-28.6
-4.3
58.5
28.0

:
10.2
-0.7

54.4

7.2
5.0
-3.9
17.7
19.0
11.7
12.3
-4.8
33.9
18.2
22.9
23.7
68.6
58.5
23.9
24.0
32.4
2.2
-15.7
-6.2

44.4
92.8

500.5
2.4
2.9
93.5
712.0
124.0
136.9
10.9

:
10.6
-1.7

52.7

-19.3
-29.6
-20.7
-40.1
-16.3
-11.3
9.3
8.1
0.4
-9.4
-23.7
-18.7
113.0
-21.8
21.3
23.8
-30.8
771.6
-35.3
-26.8

11.7
48.7

-2.1
0.7
4.7
41.8
22.6
-24.4
170.8
-3.3

:
0.9
-1.8

-0.2
1.8
2.7
0.4
-34.9
-12.0
-4.1
25.1
34.6
-2.4
2.6
-17.8
9.7
-33.7
-2.4
-2.7
9.0
92.2
2.1
-7.9

-4.7
-4.8

-34.1
6.2
9.2
15.1
-92.6
-0.1
30.1
-3.7

:
12.0
6.4

11.2
12.3
12.7
11.7
8.8
12.9
2.5
9.5
13.2
-1.3
13.7
4.6
15.3
-28.5
-2.9
-4.3
-32.2
-50.2
20.8
20.0

-7.9
-29.8
-91.9
3.1
0.1
10.0
1.3
12.2
11.5
-1.2
-10.3

:
2.9
0.6

9.5
12.0
11.2
13.2
-2.6
8.5
7.0
-6.6
20.0
2.4
-0.3
3.4
-0.5
23.0
-0.2
-0.9
35.1
-62.9
6.8
4.4

2.4
38.4
-85.7
-25.2
-0.3
-6.0
3.5
-33.0
75.8
-18.9
-0.9

:
8.7
0.5

3.7
5.5
5.8
4.9
4.9
2.3
0.7
-2.7
5.0
3.9
6.6
6.7
-6.1
11.0
4.9
5.0
-1.8
22.0
-2.7
-4.8

-4.5
-17.6

-8.8
0.5
0.5
-1.2
-30.1
0.3
-1.1
2.7

:
-3.5
0.2

61.6

-23.3

-5.9

-17.9

10.9

:

:

:

:

:

:

:

:
:
34.4
:
:
21.2
51.7

14.3
21.4

4.9
16.8
-28.6
-2.5
57.5
23.5

:
:
12.9
:
:
55.0
90.1

489.6
22.3

6.9
91.8
644.0
124.7
136.6
6.9

:
:
-15.2
:
:
12.6
48.7

-2.5
2.5

5.8
39.9
23.1
-24.4
173.3
-16.8

:
:
-1.4
:
:
7.2
5.4

-13.4
11.9
-20.0
13.3
21.5
93.0
1.2
30.9
-2.4

-8.8

12.1
3.4

-52.7

-37.5

-22.0

138.7
86.0

51.5
14.1

23.5
1.5

:

:

:

:

:

:

:
:
:
138.7
12.1
6.4
631.4
-28.4
-18.3
-4.2
129.8
-0.5
-9.6 1919.0
-30.1
23.1
-3.9
2.2
135.5
32.8
56.9
152.0
-6.8 1049.7
134.2
46.6
33.4
:
:
:
:
:
:
90.1
51.7
105.3

21.7
31.1

25.7
0.5

35.4
26.1

32.1
2.5

21.2
7.4

7.8
1.9

:

:

:

:
51.5
23.2
-25.1
-50.5
-0.2
171.3
-6.3
186.9
:
:
49.0

-25.9
-30.4

-22.6
-7.1

:

:

:

:
23.5
93.0
-0.7
-33.3
15.1
30.3
-93.7
33.9
:
:
9.7

-8.0
7.8

-4.7
-6.6

:
:
6.6
:
:
-5.0
-32.4
-91.9
22.7
1.9
0.0
11.8
1.9
12.4
10.3
-1.4
0.2

-8.0

1.9
-6.2

:

:

:

:
1.9
12.6
10.4
-29.2
21.6
-1.7
-41.6
-1.6
:
:
-34.7

12.2
19.2

13.0
1.1

:
:
9.7
:
:
11.1
40.7
-100.0
-35.4
22.7
50.0
-5.7
4.0
-32.6
76.1
-18.8
2.9

-2.1

4.1
2.0

1.8

0.1

0.1

0.0
4.1
-32.7
77.5
-29.2
95.0
-19.3
-86.0
-19.3
:
:
40.0

2.7
8.1

7.7
3.2

:
:
:
:
:
-8.0
-17.5

-27.8
-0.5
-33.3
-6.9
-0.9
-30.4
0.7
-0.9
2.6

-2.3

-1.4
-3.7

-3.7

-0.3

0.2

0.1
-1.4
-30.4
0.5
3.0
0.4
-1.0
414.9
-1.0
:
:
-14.6

5.9
-0.6

4.4
-0.5

3.1
6.0
7.1
4.2
4.9
3.1
2.2
-14.2
-6.6
4.9
1.8
6.0
0.0
19.2
2.1
2.3
19.3
13.4
3.7
3.6

4.1
12.0
-81.7
-15.0
0.8
17.0
6.4
9.9
43.1
-23.6
10.2

:
3.3
4.4

6.8

:

:
:
:
:
:
7.4
15.6
-73.3
15.9
0.2
200.0
18.7
10.8
40.3
41.9
-20.3
37.5

-4.1

8.1
4.0

3.1

-1.0

2.0

-0.1
8.1
40.4
42.4
-45.2
47.8
-21.0
222.3
-21.2
:
:
12.9

3.3
-0.7

3.6
:

3.4
3.6
3.2
4.2
9.6
2.7
3.1
0.9
7.7
2.6
8.1
6.5
-3.8
-34.9
5.6
5.6
-9.0
-77.2
3.6
4.0

-17.0
-62.4
0.0
-15.1
0.0
2.1
-8.7
-32.7
11.1
-32.1
-16.7

:
-1.6
0.3

4.1

:

:
:
:
:
:
-18.6
-62.0
-25.0
-14.2
-6.0
-16.7
9.0
-8.4
-32.7
10.6
-32.9
-9.5

-3.2

-7.7
-10.9

-13.1

2.2

0.1

-0.2
-7.7
-32.8
10.7
-42.5
12.0
-32.4
58.2
-32.6
:
:
-61.4

6.0
-0.6

3.4
:

 Government finance statistics – summary tables 1/2016

73

Lithuania

Consolidated general government (S.13)

Table A - Summary table

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
15a
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl . own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

Government deficit

1995

2000

2005

2006

2007

2008

2009

2010

in million national currency

2 565
1 587
934
653
0
560
67
350
0
2 685
705
748
27
80
760
635
9
96
261
251

4 841
2 792
1 673
1 119
1
1 365
227
486
-28
5 266
971
1 608
232
105
1 723
1 535
19
290
320
324

7 085
4 234
2 355
1 878
1
1 926
364
403
159
7 157
1 166
2 153
161
142
2 339
1 958
381
83
733
757

8 196
5 024
2 723
2 299
1
2 270
318
354
231
8 262
1 399
2 505
168
162
2 611
2 208
306
96
1 015
1 029

10 002
6 013
3 377
2 634
2
2 737
422
419
411
10 239
1 484
2 834
192
256
3 262
2 805
385
257
1 567
1 572

11 446
6 809
3 791
3 017
2
3 226
581
488
341
12 454
1 820
3 476
214
221
4 321
3 756
484
130
1 789
1 759

9 638
4 715
3 114
1 598
2
3 521
570
439
393
12 091
1 523
3 410
333
170
4 891
4 355
451
111
1 200
1 189

9 921
4 614
3 319
1 294
1
3 398
608
594
707
11 855
1 758
3 059
510
138
4 546
4 009
349
122
1 374
1 391

20=1-10

Net lending ( + ) / net borrowing (-)

-120

-426

-72

-66

-237

-1 008

-2 453

-1 934

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus  financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other changes in assets 
/ liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in assets / 
liabilities

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

61=(-)33

Net acquisition of financial assets

Incurrence in liabilities not in government debt

62

Valuation effects and other changes in volume in government debt

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

:

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

:
:
:

:

:

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

-120

409
288

306

-48

15

14
:
:
:
:
:
:
:
:
:
:
:

-23

-403
83
160
0
117
-230
35
486
23
460
-134
137

:
-81
-14

-67

:

:
:
:
:
:
6 929
694
0
1 012
4 986
0
237
4 603
38
1 721
1 461
1 383
2 326
:

-426

254
-171

83

-137

-94

-23
3 140
38
1 654
264
1 391
1 448
57
1 390
:
:
694

1

-73
122
100
5
-49
-66
132
195
-25
463
-140
-103

:
456
61

395

:

:
:
:
:
:
7 018
1 103
23
457
4 960
0
475
5 229
71
3 458
526
1 174
1 789
:

-72

297
225

122

103

0

1
3 702
68
3 110
262
2 848
524
147
377
:
:
1 126

-17

-49
142
726
9
-38
-661
106
190
-71
735
-130
-344

:
847
-133

980

:

:
:
:
:
:
8 007
1 833
28
393
5 171
0
581
5 286
0
4 024
396
866
2 721
:

-66

450
385

142

344

-85

-17
4 152
0
3 758
90
3 668
394
11
384
:
:
1 861

2

-239
255
-21
0
-7
-21
304
493
0
506
-34
22

:
478
-150

628

:

:
:
:
:
:
8 740
1 816
33
363
5 642
0
886
5 629
0
4 378
362
889
3 110
:

14

-1 022
-639
-737
15
-23
-6
111
383
0
-139
275
247

:
-355
-416

61

:

:
:
:
:
:
7 746
1 079
48
348
5 274
0
997
5 597
0
3 683
637
1 276
2 149
:

-237

-1 008

458
221

255

-22

-14

2
4 610
0
4 251
109
4 142
359
10
349
:
:
1 849

152
-856

-639

-247

16

14
4 762
0
4 135
284
3 850
627
99
528
:
:
1 127

-11

-2 441
566
732
44
-35
-223
47
3 007
2
2 141
636
228

:
92
590

-498

:

:
:
:
:
:
8 403
1 804
92
307
5 156
0
1 044
9 193
2
6 413
1 273
1 506
-790
:

-2 453

3 053
600

566

-228

274

-11
7 815
2
6 574
265
6 309
1 239
15
1 224
0
0
1 896

-22

-1 912
684
401
30
-56
-66
375
2 596
3
1 975
645
-27

:
75
954

-879

:

:
:
:
:
:
9 163
2 372
133
269
4 784
0
1 605
12 744
5
9 119
1 923
1 697
-3 581
:

-1 934

2 336
402

684

27

-288

-22
10 151
5
8 259
332
7 927
1 887
297
1 590
0
0
2 504

1 862
348
-208
7 765
324

2 995
450
-556
13 368
340

3 886
545
116
21 002
331

4 606
608
342
24 079
332

5 067
702
628
29 041
336

6 101
815
-34
32 696
332

5 720
817
-2 069
26 935
326

5 563
813
-1 373
28 028
314

 Government finance statistics – summary tables 1/2016

74

Lithuania

Consolidated general government (S.13)

in million national currency

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

Table A - Summary table

2011

2012

2013

2014

2015

2015

2015

2015

2015

2015

Government revenue and expenditure
10 488
4 989
3 629
1 359
1
3 583
556
673
686
13 284
1 585
3 197
576
123
4 523
3 903
502
1 394
1 384
1 479

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
15a
16
17
18
19

Government deficit

10 991
5 333
3 724
1 608
1
3 725
618
680
635
12 040
1 642
3 242
659
105
4 573
3 988
472
91
1 257
1 326

11 512
5 621
3 877
1 743
1
3 893
676
602
721
12 429
1 652
3 328
615
116
4 508
3 916
559
451
1 202
1 311

12 440
5 965
4 119
1 844
1
4 174
702
607
992
12 691
1 734
3 451
587
119
4 545
3 903
523
505
1 227
1 285

12 975
6 436
4 399
2 035
1
4 456
715
675
693
13 053
1 922
3 594
565
148
4 672
3 977
560
267
1 324
1 332

20=1-10

-2 796

-1 049

-917

-251

-78

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

15

-2 811
-1 231
-1 090
-111
-177
-8
155
1 580
3
1 225
274
78

-18

-1 031
600
850
-10
6
-67
-179
1 632
188
1 156
322
-35

-17

-900
-375
-487
0
5
-3
110
525
53
-43
303
211

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

:
-243
-23

-220

:

:
23
1 161

-1 137

:

:
-146
-820

674

:

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
:
:
:
:
7 791
1 504
1
90
4 413
0
1 783
16 798
248
11 845
2 821
1 885
-9 007
:
Table B - Government debt and link with the deficit

:
:
:
:
:
8 312
2 026
1
87
4 485
0
1 712
17 093
195
12 703
2 520
1 675
-8 782
:

:
:
:
:
:
7 688
1 177
11
81
4 581
0
1 838
14 301
8
10 293
2 198
1 802
-6 613
:

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Table C - Memorandum items

75
76
77=20+18-76
78
79

-2 796

1 478
-1 317

-1 231

-78

-24

15
11 629
8
9 465
234
9 231
2 157
442
1 714
0
0
1 188

5 725
873
-2 285
31 263
312

-1 049

1 635
586

600

35

-30

-18
13 264
194
10 598
342
10 256
2 472
439
2 033
0
0
2 027

5 817
948
-740
33 335
309

-917

286
-631

-375

-211

-28

-17
13 550
246
10 534
312
10 222
2 770
435
2 335
0
0
1 505

5 912
1 009
-724
34 962
307

-4

-247
1 236
1 211
50
6
-1
-31
1 483
59
1 196
27
202

:
950
942

8

:

:
:
:
:
:
9 977
2 710
51
96
5 226
0
1 894
19 223
307
14 001
2 848
2 067
-9 246
:

-251

1 275
1 024

1 236

-202

-7

-4
14 825
305
11 726
208
11 518
2 794
456
2 338
0
0
2 761

33

-111
343
43
-49
0
70
278
453
167
786
83
-583

:
798
431

367

:

:
:
:
:
:
11 118
2 748
2
97
5 892
0
2 380
20 107
474
15 218
2 931
1 484
-8 990
:

-78

1 057
979

343

584

20

33
15 882
473
12 530
0
12 530
2 879
323
2 556
0
0
2 749

6 209
1 073
-98
36 444
:

6 629
1 131
116
37 190
:

-3 384

-2 960
-424
-3 384

-150

-2 810
-424

-229
0
0
-172
0
-56
-229
0
0
-172
-56

0
0

:

-3 705
-1
0
-3 461
0

-244
-3 705
-1
0
-3 461
-244

-173
-173

-229

56

0

0
-3 440
-1
0
0
0
-3 439
-8
-3 431

8 744
6 247
4 229
2 018
:
113
564
1 118
702
8 944
1 199
1 942
561
114
1 073
991
2 457
681
917
922

-199

18

-218
375
-41
-49
173
70
223
593
168
786
102
-463

:
853
431

422

:

:
:
:
:
:
12 729
2 262
2
3 557
4 829
:
2 079
18 682
475
15 218
1 853
1 136
-5 954
:

-199

1 073
873

375

463

17

19
14 834
474
12 530
0
12 530
1 830
0
1 830
:
:
:

3 146
486
232

3 059
188
170
17
1
3
140
2 452
275
2 937
690
1 583
5
9
190
88
49
11
401
404

4 555
0
0
0
:
4 340
10
65
140
4 556
33
69
149
25
3 410
2 897
865
0
6
6

122

-1

16

107
68
69
0
0
-1
0
-39
:
:
-32
-7

:
-55
0

-55

:

:
:
:
:
:
1 372
214
0
0
1 063
:
94
924
:
:
757
167
448
:

123

-29
94

68

7

3

16
726
:
:
:
:
726
22
703
:
:
:

2 876
642
-118

-1

0
128
16
0
:
0
113
128
:
:
186
-57

:
0
0

0

:

:
:
:
:
:
723
272
0
:
0
:
450
4 206
:
:
3 782
425
-3 484
:

-1

186
185

128

58

0

-1
3 762
:
:
:
:
3 762
308
3 454
:
:
:

607
3
2

 Government finance statistics – summary tables 1/2016

75

Lithuania

Consolidated general government (S.13)

Table A - Summary table

Government revenue and expenditure
Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl. own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

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
15a
16
17
18
19

Government deficit

in % of GDP

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

1995 2000

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015 2015

2015

2015

2015

2015

33.0
20.4
12.0
8.4
0.0
7.2
0.9
4.5
0.0
34.6
9.1
9.6
0.3
1.0
9.8
8.2
0.1
1.2
3.4
3.2

36.2
20.9
12.5
8.4
0.0
10.2
1.7
3.6
-0.2
39.4
7.3
12.0
1.7
0.8
12.9
11.5
0.1
2.2
2.4
2.4

33.7
20.2
11.2
8.9
0.0
9.2
1.7
1.9
0.8
34.1
5.6
10.3
0.8
0.7
11.1
9.3
1.8
0.4
3.5
3.6

34.0
20.9
11.3
9.5
0.0
9.4
1.3
1.5
1.0
34.3
5.8
10.4
0.7
0.7
10.8
9.2
1.3
0.4
4.2
4.3

34.4
20.7
11.6
9.1
0.0
9.4
1.5
1.4
1.4
35.3
5.1
9.8
0.7
0.9
11.2
9.7
1.3
0.9
5.4
5.4

35.0
20.8
11.6
9.2
0.0
9.9
1.8
1.5
1.0
38.1
5.6
10.6
0.7
0.7
13.2
11.5
1.5
0.4
5.5
5.4

35.8
17.5
11.6
5.9
0.0
13.1
2.1
1.6
1.5
44.9
5.7
12.7
1.2
0.6
18.2
16.2
1.7
0.4
4.5
4.4

35.4
16.5
11.8
4.6
0.0
12.1
2.2
2.1
2.5
42.3
6.3
10.9
1.8
0.5
16.2
14.3
1.2
0.4
4.9
5.0

33.5
16.0
11.6
4.3
0.0
11.5
1.8
2.2
2.2
42.5
5.1
10.2
1.8
0.4
14.5
12.5
1.6
4.5
4.4
4.7

33.0
16.0
11.2
4.8
0.0
11.2
1.9
2.0
1.9
36.1
4.9
9.7
2.0
0.3
13.7
12.0
1.4
0.3
3.8
4.0

32.9
16.1
11.1
5.0
0.0
11.1
1.9
1.7
2.1
35.6
4.7
9.5
1.8
0.3
12.9
11.2
1.6
1.3
3.4
3.7

34.1
16.4
11.3
5.1
0.0
11.5
1.9
1.7
2.7
34.8
4.8
9.5
1.6
0.3
12.5
10.7
1.4
1.4
3.4
3.5

34.9
17.3
11.8
5.5
0.0
12.0
1.9
1.8
1.9
35.1
5.2
9.7
1.5
0.4
12.6
10.7
1.5
0.7
3.6
3.6

-9.1

-8.0
-1.1
-9.1

-0.4

-7.6
-1.1

23.5
16.8
11.4
5.4
:
0.3
1.5
3.0
1.9
24.0
3.2
5.2
1.5
0.3
2.9
2.7
6.6
1.8
2.5
2.5

8.2
0.5
0.5
0.0
0.0
0.0
0.4
6.6
0.7
7.9
1.9
4.3
0.0
0.0
0.5
0.2
0.1
0.0
1.1
1.1

12.2
0.0
0.0
0.0
:
11.7
0.0
0.2
0.4
12.3
0.1
0.2
0.4
0.1
9.2
7.8
2.3
0.0
0.0
0.0

20=1-10

Net lending ( + ) / net borrowing (-)

-1.5

-3.2

-0.3

-0.3

-0.8

-3.1

-9.1

-6.9

-8.9

-3.1

-2.6

-0.7

-0.2

-0.5

0.3

0.0

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus financial accounts)

Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

:

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

-0.2

-3.0
0.6
1.2
0.0
0.9
-1.7
0.3
3.6
0.2
3.4
-1.0
1.0

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

Table B - Government debt and link with the deficit

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other 
changes in assets / liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in 
assets / liabilities

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

57=20

Government deficit (-) / surplus (+)

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

Net acquisition of financial assets

61=(-)33

Incurrence in liabilities not in government debt

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Valuation effects and other changes in volume in 
government debt

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

0.0

-0.3
0.6
0.5
0.0
-0.2
-0.3
0.6
0.9
-0.1
2.2
-0.7
-0.5

:
2.2
0.3

1.9

:

-0.1

-0.2
0.6
3.0
0.0
-0.2
-2.7
0.4
0.8
-0.3
3.1
-0.5
-1.4

:
3.5
-0.6

4.1

0.0

-0.8
0.9
-0.1
0.0
0.0
-0.1
1.0
1.7
0.0
1.7
-0.1
0.1

:
1.6
-0.5

2.2

0.0

-3.1
-2.0
-2.3
0.0
-0.1
0.0
0.3
1.2
0.0
-0.4
0.8
0.8

:
-1.1
-1.3

0.0

-9.1
2.1
2.7
0.2
-0.1
-0.8
0.2
11.2
0.0
8.0
2.4
0.8

:
0.3
2.2

-0.1

-6.8
2.4
1.4
0.1
-0.2
-0.2
1.3
9.3
0.0
7.0
2.3
-0.1

:
0.3
3.4

0.2

-1.8

-3.1

0.0

-9.0
-3.9
-3.5
-0.4
-0.6
0.0
0.5
5.1
0.0
3.9
0.9
0.2

:
-0.8
-0.1

-0.7

-0.1

-3.1
1.8
2.5
0.0
0.0
-0.2
-0.5
4.9
0.6
3.5
1.0
-0.1

:
0.1
3.5

-3.4

0.0

-2.6
-1.1
-1.4
0.0
0.0
0.0
0.3
1.5
0.2
-0.1
0.9
0.6

:
-0.4
-2.3

1.9

:

:

:

:

:

:

:

:

:
:
:
:
:
33.4
5.3
0.1
2.2
23.6

2.3
24.9
0.3
16.5
2.5
5.6
8.5
:

:
:
:
:
:
33.3
7.6
0.1
1.6
21.5

2.4
22.0
0.0
16.7
1.6
3.6
11.3
:

:
:
:
:
:
30.1
6.3
0.1
1.3
19.4

3.0
19.4
0.0
15.1
1.2
3.1
10.7
:

-0.3

-0.3

-0.8

1.4
1.1

0.6

0.5

0.0

0.0
17.6
0.3
14.8
1.2
13.6
2.5
0.7
1.8
:
:
5.4

1.9
1.6

0.6

1.4

-0.4

-0.1
17.2
0.0
15.6
0.4
15.2
1.6
0.0
1.6
:
:
7.7

1.6
0.8

0.9

-0.1

0.0

0.0
15.9
0.0
14.6
0.4
14.3
1.2
0.0
1.2
:
:
6.4

:
:
:
:
:
23.7
3.3
0.1
1.1
16.1

3.0
17.1
0.0
11.3
1.9
3.9
6.6
:

-3.1

0.5
-2.6

-2.0

-0.8

0.0

0.0
14.6
0.0
12.6
0.9
11.8
1.9
0.3
1.6
:
:
3.4

:
:
:
:
:
31.2
6.7
0.3
1.1
19.1

3.9
34.1
0.0
23.8
4.7
5.6
-2.9
:

:
:
:
:
:
32.7
8.5
0.5
1.0
17.1

5.7
45.5
0.0
32.5
6.9
6.1
-12.8
:

-9.1

-6.9

11.3
2.2

2.1

-0.8

8.3
1.4

2.4

0.1

1.0

-1.0

0.0
29.0
0.0
24.4
1.0
23.4
4.6
0.1
4.5
0.0
0.0
7.0

-0.1
36.2
0.0
29.5
1.2
28.3
6.7
1.1
5.7
0.0
0.0
8.9

:
:
:
:
:
24.6
3.8
0.0
0.3
14.7

5.9
45.7
0.0
32.9
7.0
5.8
-21.2
:

-8.9

4.7
-4.2

-3.9

-0.2

-0.1

0.0
37.2
0.0
30.3
0.7
29.5
6.9
1.4
5.5
0.0
0.0
3.8

:
:
:
:
:
24.9
6.1
0.0
0.3
13.5

5.1
51.3
0.6
38.1
7.6
5.0
-26.3
:

-3.1

4.9
1.8

1.8

0.1

-0.1

-0.1
39.8
0.6
31.8
1.0
30.8
7.4
1.3
6.1
0.0
0.0
6.1

:
:
:
:
:
22.3
4.3
0.0
0.3
12.6

5.1
48.0
0.7
33.9
8.1
5.4
-25.8
:

-2.6

0.8
-1.8

-1.1

-0.6

-0.1

0.0
38.8
0.7
30.1
0.9
29.2
7.9
1.2
6.7
0.0
0.0
4.3

0.0

-0.7
3.4
3.3
0.1
0.0
0.0
-0.1
4.1
0.2
3.3
0.1
0.6

:
2.6
2.6

0.0

:

:
:
:
:
:
27.4
7.4
0.1
0.3
14.3

5.2
52.7
0.8
38.4
7.8
5.7
-25.4
:

-0.6
0.0
0.0
-0.5
0.0
-0.2
-0.6
0.0
0.0
-0.5
-0.2

0.0
0.0

:

0.1

-0.3
0.9
0.1
-0.1
0.0
0.2
0.7
1.2
0.5
2.1
0.2
-1.6

:
2.1
1.2

1.0

:

:
:
:
:
:

29.9 -10.0
0.0
0.0
-9.3
0.0

7.4
0.0
0.3
15.8

6.4

-0.7
54.1 -10.0
0.0
0.0
-9.3
-0.7

1.3
40.9
7.9
4.0
-24.2
:

-0.7

-0.2

3.5
2.8

3.4

-0.6

0.0

0.0
40.7
0.8
32.2
0.6
31.6
7.7
1.3
6.4
0.0
0.0
7.6

2.8
2.6

0.9

1.6

0.1

0.1
42.7
1.3
33.7
0.0
33.7
7.7
0.9
6.9
0.0
0.0
7.4

-0.5
-0.5

-0.6

0.2

0.0

0.0
-9.3
0.0
0.0
0.0
0.0
-9.2
0.0
-9.2

:
:
:

:
-0.6
-0.1

:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

-0.5

:

:
:
:
:
:
51.8
5.2
0.0
7.6
37.3

1.8
34.4
0.3
12.9
10.9
10.3
17.4
:

-1.5

5.3
3.7

3.9

-0.6

0.2

0.2
:
:
:
:
:
:
:
:
:
:
:

-3.2

1.9
-1.3

0.6

-1.0

-0.7

-0.2
23.5
0.3
12.4
2.0
10.4
10.8
0.4
10.4
:
:
5.2

24.0
4.5
-2.7

22.4
3.4
-4.2

18.5
2.6
0.6

19.1
2.5
1.4

17.4
2.4
2.2

18.7
2.5
-0.1

21.2
3.0
-7.7

19.8
2.9
-4.9

18.3
2.8
-7.3

17.4
2.8
-2.2

16.9
2.9
-2.1

17.0
2.9
-0.3

17.8
3.0
0.3

0.0

-0.6
1.0
-0.1
-0.1
0.5
0.2
0.6
1.6
0.5
2.1
0.3
-1.2

:
2.3
1.2

1.1

:

:
:
:
:
:
34.2
6.1
0.0
9.6
13.0

5.6
50.2
1.3
40.9
5.0
3.1
-16.0
:

-0.5

2.9
2.3

1.0

1.2

0.0

0.0
39.9
1.3
33.7
0.0
33.7
4.9
0.0
4.9
:
:
:

8.5
1.3
0.6

0.0

0.3
0.2
0.2
0.0
0.0
0.0
0.0
-0.1
:
:
-0.1
0.0

:
-0.1
0.0

-0.1

:

:
:
:
:
:
3.7
0.6
0.0
0.0
2.9

0.3
2.5
:
:
2.0
0.4
1.2
:

0.3

-0.1
0.3

0.2

0.0

0.0

0.0
2.0
:
:
:
:
2.0
0.1
1.9
:
:
:

0.0

0.0
0.3
0.0
0.0
:
0.0
0.3
0.3
:
:
0.5
-0.2

:
0.0
0.0

0.0

:

:
:
:
:
:
1.9
0.7
0.0
:
0.0

1.2
11.3
:
:
10.2
1.1
-9.4
:

0.0

0.5
0.5

0.3

0.2

0.0

0.0
10.1
:
:
:
:
10.1
0.8
9.3
:
:
:

7.7
1.7
-0.3

1.6
0.0
0.0

 Government finance statistics – summary tables 1/2016

76

Lithuania

Consolidated general government (S.13)

Table A - Summary table

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

annual growth rates**

Government revenue and expenditure

:
-1.2
-0.3

-2.4

:
-7.2
-2.3

:
-9.8
-3.2

-16.8

-31.1

:
10.2
-3.2

88.9

:
8.4
3.9

23.8

26.9

-23.2

111.2

:

:

:

:

:

:

:

:

:

:

:

:

:

:

:

:

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
15a
16
17
18
19

0.2
-3.9
-4.1
-3.5
-14.8
6.0
-8.2
26.5
-351.8
1.4
9.8
-5.2
23.9
-21.0
-3.0
-1.1
-72.4
139.5
-1.7
-0.7

-1.6
1.4
3.4
-1.5
22.9
1.0
-37.4
-9.0
6.1
0.0
-11.7
2.6
-7.8
14.0
3.6
4.4
205.2
-10.6
1.1
-0.2

6.2
6.4
8.9
2.4
1.1
3.3
49.7
-17.2
-250.3
1.5
11.3
3.9
-7.1
0.5
-2.6
-5.2
-56.6
-48.7
42.6
39.7

6.4
8.1
3.0
16.5
-52.0
7.7
11.9
-16.6
17.3
4.8
3.6
4.2
3.7
8.1
7.7
7.3
35.5
-46.0
10.5
13.6

10.5
11.2
5.1
20.2
57.0
11.8
10.2
-6.5
35.0
10.9
3.1
10.2
-20.5
-3.0
9.1
9.1
305.6
44.8
26.3
28.2

Government deficit

20=1-10

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

1.2
30.6

12.7
-4.4
17.5
11.8
149.4
36.9
-8.2
11.0

-2.9
22.3

-20.6
-2.9
-1.3
5.6
33.0
16.0
-4.4
2.3

1.1
22.0

-5.8
-2.2
13.9
5.4
174.4
19.8
-14.9
-0.8

-2.4
14.9

-3.2
-7.0
3.6
1.1
29.5
12.6
-12.2
-10.4

-3.3
-8.2
1.2
-11.2
-2.8
24.0
0.6
-46.3
11.8
-22.4
0.7

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
:
:
:
:
0.0
32.4

10.0
-5.6

17.5
11.4
149.4
38.4
-10.2
11.0

:
:
:
:
:
-10.1
15.7

-22.3
-11.6

-1.3
3.3
33.0
12.4
-7.2
2.3

:
:
:
:
:
-8.7
18.3

-16.7
-13.4

13.5
2.2
174.4
17.6
-22.9
-0.8

:
:
:
:
:
7.8
15.0

-14.8
9.6

4.1
-2.1
29.5
8.6
-18.6
-10.1

Table B - Government debt and link with the deficit

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:
:
32.4

Table C - Memorandum items

75
76
77=20+18-76
78
79

(**) or contributions for items 22 to 38

-0.4
1.3

5.2
-0.9

-15.9

3.5
-12.4

-6.4

-1.0

-3.7

-1.4
3.5
33.0
12.0
-44.3
22.7
-7.0
-55.5
-5.0
:
:
15.7

0.2
-0.4

6.2
-1.8

-8.7

3.6
-5.1

2.1

0.4

-4.7

-2.9
3.6
174.4
18.1
11.0
18.7
-22.8
-41.7
-22.5
:
:
18.3

4.1
-0.9

7.1
-1.2

-6.3

0.9
-5.4

-4.1

4.3

-5.1

-0.5
0.9
29.5
8.3
-6.0
9.4
-18.6
472.1
-25.7
:
:
17.0

4.3
6.3

9.6
-1.2

19.0
17.0
15.5
19.0
35.5
12.2
39.0
41.1
121.8
15.3
14.6
9.4
-1.8
12.9
14.5
10.1
169.2
-20.1
14.0
15.2

1.9
10.0
27.0
-10.3
-1.4
38.5
3.9
-26.5
15.7
-21.7
-8.0

:
7.1
1.2

15.7
18.7
15.7
22.4
79.6
17.8
-12.6
-12.1
44.9
15.4
20.0
16.3
4.5
14.2
11.7
12.8
-19.7
15.1
38.5
35.9

22.0
19.7
24.0
14.5
50.2
20.6
32.8
18.3
78.5
23.9
6.0
13.2
14.5
57.9
24.9
27.0
25.9
169.2
54.4
52.8

2.0
65.8
39.8
-8.4
-13.3
22.3
3.6
-100.0
21.3
-24.7
-29.3

:
12.1
-2.5

54.8

3.2
-1.1
0.3
-1.8
-0.4
52.3
9.3

12.6
-8.7
2.6

:
6.0
-2.8

23.1

14.4
13.2
12.2
14.5
-3.1
17.9
37.9
16.6
-17.1
21.6
22.6
22.6
11.3
-13.6
32.4
33.9
25.6
-49.6
14.2
11.9

-7.3
-40.6
45.9
-6.3
-0.1
12.5
6.8

-3.2
76.0
27.8

:
-4.1
-7.4

2.0

-15.8
-30.8
-17.8
-47.0
1.1
9.1
-1.9
-10.1
15.2
-2.9
-16.3
-1.9
55.6
-22.8
13.2
15.9
-6.8
-14.5
-32.9
-32.4

7.3
67.9
93.5
-10.1
-4.2
4.7
53.7

58.1
99.8
17.9

:
1.2
10.5

2.9
-2.1
6.6
-19.0
-37.9
-3.5
6.6
35.2
80.0
-1.9
15.4
-10.3
53.0
-19.0
-7.1
-7.9
-22.6

5.7
8.1
9.3
5.0
-9.1
5.4
-8.6
13.4
-2.9
12.0
-9.9
4.5
12.9
-11.2
-0.5
-2.6
43.8
9.7 1046.6
0.8
6.3

14.5
17.0

4.8
6.9
2.6
18.3
19.3
4.0
11.1
1.0
-7.5
-9.4
3.6
1.4
14.4
-14.5
1.1
2.2
-6.0
-93.5
-9.2
-10.3

4.7
5.4
4.1
8.4
7.0
4.5
9.4
-11.5
13.6
3.2
0.6
2.7
-6.6
10.3
-1.4
-1.8
18.4
394.4
-4.3
-1.2

8.1
6.1
6.3
5.8
3.8
7.2
3.9
1.0
37.5
2.1
5.0
3.7
-4.6
2.7
0.8
-0.4
-6.5
12.1
2.1
-2.0

8.1
22.2
32.8
-18.3
-1.3
35.9
28.2
165.1
30.8
50.7
-1.8

:
0.9
10.4

7.8
-13.4
72.2
-46.0
-90.8
-83.7
7.2
-65.7
-1.5
-0.2
-9.7
9.6
12.4
11.4
54.3 2464.8
11.2
13.4
14.7
14.3
-1.9
4.6

-4.5
-24.0

15.9
80.6
0.0 4808.6
6.9
5.9
0.0
-0.1
-1.8
6.4
8.8
3.1
23.7
27.0
10.1
-0.3
1.0
12.0
10.7
12.6

:
-2.7
-0.2

6.1

:
0.3
8.1

17.2

:
-1.8
-4.8

-7.7

:
12.2
5.6

-0.1

4.3
7.9
6.8
10.4
7.4
6.8
1.8
11.2
-30.1
2.9
10.8
4.1
-3.7
24.3
2.8
1.9
7.2
-47.1
8.0
3.7

3.4
1.6
-97.1
0.4
1.3
14.7
2.4
54.6
5.6
2.9
-28.2

:
8.0
2.2

-4.0

:
:
:
:
:
5.1
-8.2
-9.9
-15.5
10.1

24.0
4.5
-46.3
19.6
-23.9
1.2

-7.5

0.3
-7.2

-5.9

-0.3

-0.2

-0.8
0.3
-46.9
12.4
-45.8
16.5
-23.8
31.7
-30.0
:
:
-8.2

7.3
5.1

9.4
0.6

:
:
:
:
:
9.0
10.0
32.8
-3.2
7.7

38.5
5.1
-26.5
17.1
-18.8
-8.0

-2.1

8.7
6.6

3.6

3.0

0.0

0.0
8.7
-28.4
16.7
215.5
10.3
-18.7
31.5
-29.2
:
:
10.4

11.2
9.8

15.2
0.9

:
:
:
:
:
14.1
66.1
23.8
-13.8
4.2

22.3
1.1
-100.0
16.3
-24.7
-26.2

-1.8

12.2
10.4

3.8

9.3

-2.3

-0.5
12.2
-100.0
20.8
-65.8
28.8
-24.8
-92.9
1.8
:
:
65.3

18.5
11.6

14.6
0.3

:
:
:
:
:
9.2
-0.9
17.2
-7.7
9.1

52.5
6.5

8.8
-8.5
2.6

-5.7

11.0
5.3

6.1

-0.5

-0.3

0.0
11.0

13.1
21.2
12.9
-8.9
-2.3
-9.1
:
:
-0.6

10.0
15.6

20.6
1.2

:
:
:
:
:
-11.4
-40.6
43.9
-4.2
-6.5

12.5
-0.6

-15.9
76.0
43.5

-21.9

3.3
-18.6

-13.9

-5.4

0.4

0.3
3.3

-2.7
161.8
-7.0
74.7
866.8
51.4
:
:
-39.1

20.4
16.1

12.6
-1.2

:
:
:
:
:
8.5
67.2
93.2
-11.7
-2.2

4.7
64.3

74.1
99.7
18.0

:
:
:
:
:
9.0
31.4
44.2
-12.4
-7.2

53.8
38.6
165.6
42.2
51.1
12.7

-51.5

-24.7

64.1
12.6

11.9

-4.8

5.8

29.9
5.1

8.8

0.3

-3.7

-0.2
64.1

-0.3
29.9
158.1
25.6
59.0
25.6
-7.0
25.6
63.9
97.5
52.2
-85.1 1897.5
29.9
131.9
:
:
:
:
32.1
68.3

:
:
:
:
:
-16.1
-50.4
-91.8
-69.9
-4.2

:
:
:
:
:
8.1
72.1
-90.7
7.7
-2.1

-6.8
14.5
12.2
19.5
54.3 2465.0
23.4
12.9
14.7
14.3
-7.1
6.2

-27.5

14.6
-13.0

-12.1

-0.8

-0.2

-9.0

14.1
5.0

5.2

0.3

-0.3

-0.2
0.2
14.6
14.1
57.9 2458.7
12.0
14.6
46.3
-29.6
11.1
16.4
14.6
14.3
-0.8
49.2
18.6
7.8
:
:
:
:
70.6
-52.6

-6.2
0.2

-17.6
-1.8

-2.7
-0.5

4.1
-3.7

2.9
7.5

11.5
-0.6

1.6
8.5

6.6
-1.0

:
:
:
:
:
-6.3
-25.8

:
:
:
:
:
28.1
80.2
5.0 4755.2
6.8
3.2
18.4
-1.6

4.1
-1.7
27.0
-6.8
11.9
12.5

6.3
14.4
23.7
18.2
1.0
9.7

:
:
:
:
:
11.4
1.4
-97.1
0.5
12.8

25.6
4.6
54.6
8.7
2.9
-28.2

-6.9

2.2
-4.8

-2.8

-1.6

-0.2

-0.1
2.2
26.9
-0.6
-8.7
-0.3
12.1
-0.9
14.8
:
:
-25.8

1.6
6.5

4.9
-0.6

-1.9

-0.5

9.4
7.6

9.1

-1.5

0.0

0.0
9.4
23.9
11.3
-33.4
12.7
0.9
4.9
0.1
:
:
83.5

5.0
6.4

4.2
:

7.1
6.6

2.3

3.9

0.1

0.2
7.1
55.1
6.9
-100.0
8.8
3.0
-29.3
9.3
:
:
-0.4

6.8
5.4

2.0
:

 Government finance statistics – summary tables 1/2016

77

Luxembourg

Consolidated general government (S.13)

Table A - Summary table

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
15a
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl . own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

Government deficit

1995

2000

2005

2006

2007

2008

2009

2010

in million national currency

6 838
4 097
1 769
2 312
15
1 789
517
415
20
6 417
558
1 531
94
193
2 885
2 306
371
190
596
590

10 086
6 363
3 056
3 284
23
2 528
637
536
22
8 727
788
1 934
87
273
3 907
3 020
637
227
874
888

13 110
8 192
4 039
4 109
44
3 584
874
431
30
13 087
1 128
2 714
67
379
6 059
4 558
811
463
1 467
1 496

14 063
8 729
4 272
4 409
47
3 797
925
597
15
13 408
1 138
2 852
84
399
6 358
4 802
866
453
1 258
1 128

15 599
9 738
4 810
4 882
47
4 151
977
706
27
14 056
1 179
3 001
118
460
6 641
4 996
864
501
1 292
1 323

16 401
10 020
4 704
5 263
53
4 452
1 045
847
37
15 135
1 313
3 155
145
472
7 263
5 540
951
445
1 390
1 401

16 443
9 915
4 598
5 264
52
4 741
1 127
627
33
16 692
1 475
3 390
149
481
8 018
6 153
1 003
538
1 638
1 634

17 464
10 696
4 915
5 731
50
4 886
1 161
689
33
17 729
1 545
3 596
166
504
8 345
6 389
1 115
549
1 908
1 894

20=1-10

Net lending ( + ) / net borrowing (-)

421

1 359

23

655

1 543

1 266

-249

-264

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus  financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other changes in assets 
/ liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in assets / 
liabilities

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

61=(-)33

Net acquisition of financial assets

Incurrence in liabilities not in government debt

62

Valuation effects and other changes in volume in government debt

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

:

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

:
:
:

:

:

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

421

27
448

1 646

134

14

-1 346
:
:
:
:
:
:
:
:
:
:
:

2

1 357
1 404
1 562
12
-20
46
-196
47
0
0
83
-36

:
225
0

225

:

:
:
:
:
:
14 534
7 099
433
1 336
3 842
0
1 824
2 913
24
655
885
1 349
11 621
:

1 359

83
1 442

1 553

42

-6

-148
1 498
24
588
0
588
885
76
809
:
:
7 532

0

23
-71
-141
-270
-7
-10
356
-94
20
-97
273
-291

:
673
-6

679

:

:
:
:
:
:
19 237
7 904
954
1 115
6 091
0
3 174
4 151
124
221
1 885
1 921
15 086
:

23

197
220

-33

283

8

-38
2 223
124
213
0
213
1 885
349
1 536
:
:
8 857

0

655
897
1 139
-34
24
-350
118
243
19
-139
527
-163

:
1 217
-7

1 225

:

:
:
:
:
:
21 352
9 043
885
1 140
6 993
0
3 292
4 387
143
74
2 412
1 757
16 965
:

655

406
1 061

746

157

6

151
2 629
143
74
0
74
2 412
339
2 073
:
:
9 928

0

1 543
1 860
-3 960
5 113
179
381
148
317
18
-74
294
79

:
1 810
0

1 810

:

:
:
:
:
:
25 022
5 082
6 011
1 319
9 170
10
3 440
4 703
161
0
2 706
1 836
20 319
:

1 543

238
1 782

2 084

-80

2

-223
2 867
161
0
0
0
2 706
424
2 282
:
:
11 104

0

1 266
4 165
1 483
439
-105
2 289
59
2 899
16
2 000
801
83

:
-1 601
44

-1 645

:

:
:
:
:
:
27 586
6 565
6 459
1 213
9 850
5
3 498
7 647
177
2 044
3 507
1 919
19 939
:

1 266

2 817
4 083

4 241

-67

-16

-76
5 684
177
2 000
0
2 000
3 507
386
3 121
:
:
13 029

2 511
303
714
15 108
:

3 436
404
1 829
23 201
:

5 147
591
900
29 734
:

5 353
639
1 273
33 409
:

5 655
685
2 150
36 766
:

5 969
736
1 920
37 647
:

0

-249
-673
-2 235
747
194
1 111
-490
-423
17
0
113
-553

:
983
46

937

:

:
:
:
:
:
27 896
4 331
7 234
1 461
11 862
89
3 008
7 269
194
2 090
3 620
1 365
20 627
:

-249

130
-119

-721

553

121

-71
5 814
194
2 000
0
2 000
3 620
408
3 212
0
130
11 653

6 454
785
603
36 268
:

0

-264
3 183
1 358
-1 129
24
1 651
1 279
3 447
13
2 000
122
1 312

:
-101
41

-143

:

:
:
:
:
:
30 977
5 689
6 077
1 486
13 439
19
4 287
10 758
207
4 131
3 742
2 677
20 220
:

-264

2 135
1 871

2 902

-1 273

-39

281
7 950
207
4 000
0
4 000
3 742
491
3 251
55
72
11 784

6 842
833
811
39 526
:

 Government finance statistics – summary tables 1/2016

78

Luxembourg

Consolidated general government (S.13)

in million national currency

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

Table A - Summary table

2011

2012

2013

2014

2015

2015

2015

2015

2015

2015

Government revenue and expenditure
18 509
11 346
5 298
6 004
43
5 234
1 163
738
28
18 287
1 568
3 788
202
527
8 610
6 605
1 306
490
1 798
1 780

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
15a
16
17
18
19

Government deficit

19 533
12 006
5 658
6 277
71
5 531
1 245
727
24
19 418
1 698
3 997
208
613
9 183
7 050
1 416
533
1 770
1 766

20 487
12 640
5 966
6 603
72
5 736
1 339
741
31
20 124
1 732
4 177
201
619
9 726
7 401
1 470
496
1 703
1 648

21 573
13 394
6 507
6 813
74
6 025
1 382
745
27
20 739
1 734
4 350
190
709
10 125
7 703
1 479
392
1 761
1 720

22 295
13 724
6 210
7 440
74
6 242
1 429
866
34
21 647
1 864
4 559
189
728
10 316
7 873
1 590
427
1 974
2 004

-5 559

-5 324
-235
-5 559

-3

-5 321
-235

15 406
13 057
6 155
6 828
74
785
885
631
48
15 638
1 204
3 559
188
647
1 570
1 506
6 635
609
1 226
1 321

2 596
666
54
612
0
4
520
1 200
206
2 472
560
886
4
80
38
5
230
20
654
679

9 852
0
0
0
0
5 453
24
4 359
16
9 097
100
114
0
0
8 709
6 361
47
33
93
3

20=1-10

221

115

363

834

648

-231

124

755

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

0

221
728
66
12
-223
324
549
506
14
0
110
383

0

115
1 840
61
765
229
880
-95
1 725
16
1 000
492
217

0

363
1 274
368
349
149
978
-571
910
12
1 050
217
-369

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

:
-882
165

-1 046

:

:
1 734
161

1 574

:

:
679
-260

938

:

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
:
:
:
:
36 350
6 183
7 195
1 641
17 158
53
4 174
13 965
249
6 247
4 561
2 908
22 385
:
Table B - Government debt and link with the deficit

:
:
:
:
:
30 823
5 754
6 090
1 262
12 881
23
4 836
11 429
221
4 296
3 852
3 060
19 395
:

:
:
:
:
:
34 398
5 815
6 851
1 492
15 499
42
4 741
13 314
237
5 456
4 344
3 277
21 084
:

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Table C - Memorandum items

75
76
77=20+18-76
78
79

221

124
345

551

-384

187

-9
8 073
221
4 000
0
4 000
3 852
483
3 370
183
39
11 867

7 178
912
1 107
42 227
:

115

1 508
1 623

1 698

-204

-14

142
9 581
237
5 000
0
5 000
4 344
436
3 908
516
26
12 708

7 647
987
898
43 574
:

363

1 279
1 642

1 242

387

-18

32
10 860
249
6 050
0
6 050
4 561
430
4 131
617
26
13 431

8 043
1 080
987
46 541
:

0

834
1 879
566
670
338
955
-651
1 044
11
200
138
695

:
262
702

-440

:

:
:
:
:
:
38 491
6 749
7 864
1 979
18 376
110
3 523
15 711
260
7 149
4 699
3 604
22 780
:

834

349
1 184

1 804

-704

-2

85
11 209
260
6 250
0
6 250
4 699
465
4 234
643
25
14 723

8 324
1 123
1 472
48 897
:

0

648
165
107
778
-71
73
-723
-483
11
0
-47
-448

:
-227
0

-227

:

:
:
:
:
:
38 429
6 857
8 639
1 908
18 225
112
2 800
15 228
272
7 149
4 652
3 156
23 201
:

648

-35
612

708

458

9

-563
11 174
272
6 250
0
6 250
4 652
460
4 192
614
23
15 607

8 672
1 149
1 472
52 113
:

197
0
0
14
0
184
197
0
0
14
184

0
0

:

-1 038
0
0
-216
0

-822
-1 038
0
0
-216
-822

14
14

83

-69

0

0
-216
0
0
0
0
-216
-52
-164

0

-231
-1 007
-481
-7
-46
67
-540
-776
11
0
-116
-671

:
-227
0

-227

:

:
:
:
:
:
18 760
2 236
31
1 810
12 186
:
2 498
12 592
272
7 149
3 782
1 389
6 168
:

-231

-104
-336

-453

589

9

-481
10 304
272
6 250
0
6 250
3 782
355
3 427
:
:
:

4 716
723
272

0

124
144
365
0
0
0
-221
20
0
0
55
-36

:
0
0

0

:

:
:
:
:
:
3 498
2 048
0
52
606
:
792
1 281
0
0
1 086
195
2 217
:

124

55
179

247

14

0

-81
1 086
:
0
0
0
1 086
157
929
:
:
:

1 390
406
372

0

755
831
223
785
-39
6
-145
76
0
0
0
76

:
0
0

0

:

:
:
:
:
:
17 209
2 573
8 608
262
5 433
:
332
2 393
0
0
0
2 393
14 815
:

755

0
755

831

-76

0

0
0
:
0
0
0
0
0
0
:
:
:

2 566
20
828

 Government finance statistics – summary tables 1/2016

79

Luxembourg

Consolidated general government (S.13)

Table A - Summary table

Government revenue and expenditure
Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl. own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

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
15a
16
17
18
19

Government deficit

in % of GDP

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

1995 2000

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015 2015

2015

2015

2015

2015

45.3
27.1
11.7
15.3
0.1
11.8
3.4
2.7
0.1
42.5
3.7
10.1
0.6
1.3
19.1
15.3
2.5
1.3
3.9
3.9

43.5
27.4
13.2
14.2
0.1
10.9
2.7
2.3
0.1
37.6
3.4
8.3
0.4
1.2
16.8
13.0
2.7
1.0
3.8
3.8

44.1
27.6
13.6
13.8
0.1
12.1
2.9
1.4
0.1
44.0
3.8
9.1
0.2
1.3
20.4
15.3
2.7
1.6
4.9
5.0

42.1
26.1
12.8
13.2
0.1
11.4
2.8
1.8
0.0
40.1
3.4
8.5
0.3
1.2
19.0
14.4
2.6
1.4
3.8
3.4

42.4
26.5
13.1
13.3
0.1
11.3
2.7
1.9
0.1
38.2
3.2
8.2
0.3
1.3
18.1
13.6
2.3
1.4
3.5
3.6

43.6
26.6
12.5
14.0
0.1
11.8
2.8
2.3
0.1
40.2
3.5
8.4
0.4
1.3
19.3
14.7
2.5
1.2
3.7
3.7

45.3
27.3
12.7
14.5
0.1
13.1
3.1
1.7
0.1
46.0
4.1
9.3
0.4
1.3
22.1
17.0
2.8
1.5
4.5
4.5

44.2
27.1
12.4
14.5
0.1
12.4
2.9
1.7
0.1
44.9
3.9
9.1
0.4
1.3
21.1
16.2
2.8
1.4
4.8
4.8

43.8
26.9
12.5
14.2
0.1
12.4
2.8
1.7
0.1
43.3
3.7
9.0
0.5
1.2
20.4
15.6
3.1
1.2
4.3
4.2

44.8
27.6
13.0
14.4
0.2
12.7
2.9
1.7
0.1
44.6
3.9
9.2
0.5
1.4
21.1
16.2
3.2
1.2
4.1
4.1

44.0
27.2
12.8
14.2
0.2
12.3
2.9
1.6
0.1
43.2
3.7
9.0
0.4
1.3
20.9
15.9
3.2
1.1
3.7
3.5

44.1
27.4
13.3
13.9
0.2
12.3
2.8
1.5
0.1
42.4
3.5
8.9
0.4
1.4
20.7
15.8
3.0
0.8
3.6
3.5

42.8 -10.7
26.3
11.9
14.3
0.1
12.0
2.7
1.7 -10.2
-0.5
0.1
41.5 -10.7

3.6
8.7
0.4
1.4
19.8
15.1

0.0

3.1 -10.2
-0.5
0.8
3.8
3.8

29.6
25.1
11.8
13.1
0.1
1.5
1.7
1.2
0.1
30.0
2.3
6.8
0.4
1.2
3.0
2.9
12.7
1.2
2.4
2.5

5.0
1.3
0.1
1.2
0.0
0.0
1.0
2.3
0.4
4.7
1.1
1.7
0.0
0.2
0.1
0.0
0.4
0.0
1.3
1.3

18.9
0.0
0.0
0.0
0.0
10.5
0.0
8.4
0.0
17.5
0.2
0.2
0.0
0.0
16.7
12.2
0.1
0.1
0.2
0.0

20=1-10

Net lending ( + ) / net borrowing (-)

2.8

5.9

0.1

2.0

4.2

3.4

-0.7

-0.7

0.5

0.3

0.8

1.7

1.2

-0.4

0.2

1.4

0.0

0.3
4.2
0.1
1.8
0.5
2.0
-0.2
4.0
0.0
2.3
1.1
0.5

:
4.0
0.4

3.6

:

:
:
:
:
:
78.9
13.3
15.7
3.4
35.6

10.9
30.6
0.5
12.5
10.0
7.5
48.4
:

0.3

3.5
3.7

3.9

0.0

0.1
-0.2
-0.5
-0.9
0.0
0.0
1.2
-0.3
0.1
-0.3
0.9
-1.0

:
2.3
0.0

2.3

:

:
:
:
:
:
64.7
26.6
3.2
3.8
20.5

10.7
14.0
0.4
0.7
6.3
6.5
50.7
:

0.1

0.7
0.7

-0.1

1.0

0.0

-0.1
7.5
0.4
0.7
0.0
0.7
6.3
1.2
5.2
:
:
29.8

0.0

2.0
2.7
3.4
-0.1
0.1
-1.0
0.4
0.7
0.1
-0.4
1.6
-0.5

:
3.6
0.0

3.7

:

:
:
:
:
:
63.9
27.1
2.7
3.4
20.9

9.9
13.1
0.4
0.2
7.2
5.3
50.8
:

2.0

1.2
3.2

2.2

0.5

0.0

0.5
7.9
0.4
0.2
0.0
0.2
7.2
1.0
6.2
:
:
29.7

0.0

0.0

4.2
5.1
-10.8
13.9
0.5
1.0
0.4
0.9
0.1
-0.2
0.8
0.2

:
4.9
0.0

4.9

:

:
:
:
:
:
68.1
13.8
16.3
3.6
24.9

9.4
12.8
0.4
0.0
7.4
5.0
55.3
:

4.2

0.6
4.8

5.7

-0.2

0.0

-0.6
7.8
0.4
0.0
0.0
0.0
7.4
1.2
6.2
:
:
30.2

3.4
11.1
3.9
1.2
-0.3
6.1
0.2
7.7
0.0
5.3
2.1
0.2

:
-4.3
0.1

-4.4

:

:
:
:
:
:
73.3
17.4
17.2
3.2
26.2

9.3
20.3
0.5
5.4
9.3
5.1
53.0
:

3.4

7.5
10.8

11.3

-0.2

0.0

-0.2
15.1
0.5
5.3
0.0
5.3
9.3
1.0
8.3
:
:
34.6

0.0

-0.7
-1.9
-6.2
2.1
0.5
3.1
-1.4
-1.2
0.0
0.0
0.3
-1.5

:
2.7
0.1

2.6

:

:
:
:
:
:
76.9
11.9
19.9
4.0
32.7

8.3
20.0
0.5
5.8
10.0
3.8
56.9
:

-0.7

0.4
-0.3

-2.0

1.5

0.3

-0.2
16.0
0.5
5.5
0.0
5.5
10.0
1.1
8.9
0.0
0.4
32.1

0.0

-0.7
8.1
3.4
-2.9
0.1
4.2
3.2
8.7
0.0
5.1
0.3
3.3

:
-0.3
0.1

-0.4

0.0

0.5
1.7
0.2
0.0
-0.5
0.8
1.3
1.2
0.0
0.0
0.3
0.9

:
-2.1
0.4

-2.5

:

:

:
:
:
:
:
73.0
13.6
14.4
3.0
30.5

11.5
27.1
0.5
10.2
9.1
7.2
45.9
:

0.5

0.3
0.8

1.3

:
:
:
:
:
78.4
14.4
15.4
3.8
34.0

10.8
27.2
0.5
10.5
9.5
6.8
51.2
:

-0.7

5.4
4.7

7.3

-3.2

-0.1

0.7
20.1
0.5
10.1
0.0
10.1
9.5
1.2
8.2
0.1
0.2
29.8

-0.9

-0.5

0.4

0.0

0.0
19.1
0.5
9.5
0.0
9.5
9.1
1.1
8.0
0.4
0.1
28.1

0.3
22.0
0.5
11.5
0.0
11.5
10.0
1.0
9.0
1.2
0.1
29.2

0.0

0.8
2.7
0.8
0.8
0.3
2.1
-1.2
2.0
0.0
2.3
0.5
-0.8

:
1.5
-0.6

0.0

1.7
3.8
1.2
1.4
0.7
2.0
-1.3
2.1
0.0
0.4
0.3
1.4

:
0.5
1.4

2.0

-0.9

0.0

1.2
0.3
0.2
1.5
-0.1
0.1
-1.4
-0.9
0.0
0.0
-0.1
-0.9

:
-0.4
0.0

-0.4

:

:

:

:
:
:
:
:
78.1
13.3
15.5
3.5
36.9

9.0
30.0
0.5
13.4
9.8
6.2
48.1
:

0.8

2.7
3.5

2.7

0.8

0.0

0.1
23.3
0.5
13.0
0.0
13.0
9.8
0.9
8.9
1.3
0.1
28.9

:
:
:
:
:
78.7
13.8
16.1
4.0
37.6

7.2
32.1
0.5
14.6
9.6
7.4
46.6
:

1.7

0.7
2.4

3.7

-1.4

0.0

0.2
22.9
0.5
12.8
0.0
12.8
9.6
1.0
8.7
1.3
0.1
30.1

:
:
:
:
:
73.7
13.2
16.6
3.7
35.0

5.4
29.2
0.5
13.7
8.9
6.1
44.5
:

1.2

-0.1
1.2

1.4

0.9

0.0

-1.1
21.4
0.5
12.0
0.0
12.0
8.9
0.9
8.0
1.2
0.0
29.9

0.4
0.0
0.0
0.0
0.0
0.4
0.4
0.0
0.0
0.0
0.4

0.0
0.0

:

-2.0
0.0
0.0
-0.4
0.0

-1.6
-2.0
0.0
0.0
-0.4
-1.6

0.0
0.0

0.2

-0.1

0.0

0.0
-0.4
0.0
0.0
0.0
0.0
-0.4
-0.1
-0.3

:
:
:

:
1.0
0.0

:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

1.0

:

:
:
:
:
:
62.6
30.6
1.9
5.8
16.6

7.9
12.6
0.1
2.8
3.8
5.8
50.1
:

2.8

0.2
3.0

10.9

0.9

0.1

-8.9
:
:
:
:
:
:
:
:
:
:
:

5.9

0.4
6.2

6.7

0.2

0.0

-0.6
6.5
0.1
2.5
0.0
2.5
3.8
0.3
3.5
:
:
32.5

16.6
2.0
4.7

14.8
1.7
7.9

17.3
2.0
3.0

16.0
1.9
3.8

15.4
1.9
5.8

15.9
2.0
5.1

17.8
2.2
1.7

17.3
2.1
2.1

17.0
2.2
2.6

17.6
2.3
2.1

17.3
2.3
2.1

17.0
2.3
3.0

16.6
2.2
2.8

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus financial accounts)

Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

:

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

0.0

5.8
6.1
6.7
0.1
-0.1
0.2
-0.8
0.2
0.0
0.0
0.4
-0.2

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

Table B - Government debt and link with the deficit

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other 
changes in assets / liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in 
assets / liabilities

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

57=20

Government deficit (-) / surplus (+)

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

Net acquisition of financial assets

61=(-)33

Incurrence in liabilities not in government debt

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Valuation effects and other changes in volume in 
government debt

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

 Government finance statistics – summary tables 1/2016

0.0

-0.4
-1.9
-0.9
0.0
-0.1
0.1
-1.0
-1.5
0.0
0.0
-0.2
-1.3

:
-0.4
0.0

-0.4

:

:
:
:
:
:
36.0
4.3
0.1
3.5
23.4

4.8
24.2
0.5
13.7
7.3
2.7
11.8
:

-0.4

-0.2
-0.6

-0.9

1.1

0.0

-0.9
19.8
0.5
12.0
0.0
12.0
7.3
0.7
6.6
:
:
:

9.1
1.4
0.5

0.0

0.2
0.3
0.7
0.0
0.0
0.0
-0.4
0.0
0.0
0.0
0.1
-0.1

:
0.0
0.0

0.0

:

:
:
:
:
:
6.7
3.9
0.0
0.1
1.2

1.5
2.5
0.0
0.0
2.1
0.4
4.3
:

0.2

0.1
0.3

0.5

0.0

0.0

-0.2
2.1
:
0.0
0.0
0.0
2.1
0.3
1.8
:
:
:

2.7
0.8
0.7

0.0

1.4
1.6
0.4
1.5
-0.1
0.0
-0.3
0.1
0.0
0.0
0.0
0.1

:
0.0
0.0

0.0

:

:
:
:
:
:
33.0
4.9
16.5
0.5
10.4

0.6
4.6
0.0
0.0
0.0
4.6
28.4
:

1.4

0.0
1.4

1.6

-0.1

0.0

0.0
0.0
:
0.0
0.0
0.0
0.0
0.0
0.0
:
:
:

4.9
0.0
1.6

80

Luxembourg

Consolidated general government (S.13)

Table A - Summary table

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

annual growth rates**

Government revenue and expenditure

:
-0.5
-1.2

-0.3

:
2.2
-0.3

2.7

:
2.1
-0.2

2.7

:

:

:

:

:

:

:

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
15a
16
17
18
19

12.7
13.6
16.2
11.7
-20.8
9.5
7.4
25.2
37.3
6.2
18.2
6.5
-3.7
27.2
5.7
7.2
-2.8
21.9
-2.3
-0.8

4.0
1.9
-0.4
4.2
3.1
10.4
7.4
-5.1
-0.3
4.1
3.0
7.6
-2.2
0.6
10.6
9.0
-4.6
21.3
-27.5
17.7

4.8
4.6
1.8
6.9
36.5
5.7
7.2
-2.2
12.5
14.2
12.9
7.4
-6.7
6.6
9.9
10.8
3.6
5.9
87.2
13.1

4.1
4.0
4.8
2.9
47.2
7.0
6.1
-16.1
31.8
9.8
9.0
7.1
-10.7
9.7
10.9
11.5
6.4
16.6
12.3
12.4

3.9
3.1
13.2
-5.5
-14.7
5.7
8.2
-2.2
-18.5
7.5
4.8
6.5
-15.4
5.5
6.7
4.6
29.0
32.8
-1.4
-0.2

Government deficit

20=1-10

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

10.9
28.2
3.0
-1.5
1.3
-9.7
1.6
0.0
0.0
10.4
-2.6

12.7
-8.5
293.7
-0.8
12.9
37.7
15.0
-26.2
0.0
16.6
22.0

3.1
5.8
4.7
-5.5
0.2
4.9
-2.7
221.1
-8.6
8.1
-9.6

3.2
11.7
-16.6
-8.5
0.6
4.3
15.5
41.4
-34.9
23.5
27.5

1.0
4.4
-16.8
-2.1
1.1
2.5
14.7
27.5
-6.9
17.0
16.6

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
1.7
0.0

2.2

:

:
:
:
:
:
12.6
28.2
3.7
-1.5
7.5
:
-9.7
1.6
0.0
0.0
10.4
-2.6

:
2.3
0.2

2.8

:

:
:
:
:
:
14.9
-8.2
289.7
-0.8
21.4
:
37.7
15.2
-26.2
0.7
16.6
22.0

:
:
:
:
:
2.6
5.8
5.6
-5.5
-1.8
:
4.9
-3.9
221.1
-14.6
8.1
-9.6

:
:
:
:
:
5.4
11.7
-15.8
-8.5
8.4
:
4.3
15.2
41.4
-36.6
23.5
27.5

Table B - Government debt and link with the deficit

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:
:
26.5

Table C - Memorandum items

75
76
77=20+18-76
78
79

(**) or contributions for items 22 to 38

7.1
6.5

16.7
:

93.8

9.4
103.2

98.2

-19.4

0.9

23.4
9.4
-26.2
0.0

0.0
16.6
34.0
14.9
:
:
8.9

9.0
8.8

1.4
:

37.4

4.1
41.5

21.7

7.0

1.5

11.3
4.1
221.1
-9.7

-9.7
8.1
18.5
7.0
:
:
5.8

8.7
7.8

5.3
:

2.9

5.2
8.1

35.8

-24.2

0.2

-3.7
5.2
41.4
-37.0

-37.0
23.5
130.9
10.4
:
:
6.1

7.9
6.8

4.5
:

10.3
12.6
9.9
15.5
8.1
7.5
3.8
5.6
11.3
6.9
7.8
6.5
11.0
11.7
7.8
7.2
-6.2
2.3
11.8
12.8

-0.4
-1.7
-22.5
-0.6
-0.2
12.6
-2.2
19.1
-29.9
17.0
-13.2

:
3.6
-0.1

4.7

7.3
6.6
5.8
7.3
7.9
5.9
5.8
38.6
-48.9
2.5
0.9
5.1
25.9
5.4
4.9
5.3
6.8
-2.0
-14.3
-24.6

4.7
14.4
-3.6
2.2
-5.7
3.7
5.9
15.1
-63.0
27.9
-8.5

:
6.3
-0.2

8.1

10.9
11.6
12.6
10.7
-1.9
9.3
5.6
18.2
77.2
4.8
3.6
5.2
40.4
15.3
4.5
4.0
-0.3
10.4
2.7
17.2

8.7
-43.8
577.4
15.7
5.4
4.5
7.2
12.9
-99.4
12.2
4.5

:
8.5
0.0

10.7

5.1
2.9
-2.2
7.8
14.6
7.2
7.0
20.0
36.2
7.7
11.3
5.1
23.3
2.6
9.4
10.9
10.2
-11.0
7.6
5.9

16.6
29.2
7.3
-8.0
25.0
1.7
61.6
9.7

29.6
4.5

:
-6.4
0.9

-8.1

0.3
-1.1
-2.2
0.0
-1.9
6.5
7.9
-26.0
-11.3
10.3
12.3
7.4
2.7
1.9
10.4
11.1
5.5
20.9
17.8
16.6

-2.4
-34.0
11.6
16.0
11.3
-14.0
-5.5
9.6
0.0
3.2
-28.8

:
3.6
0.6

4.7

:

:
:
:
:
:
3.2
4.4
-20.0
-2.1
9.8
:
2.5
14.5
27.5
-9.3
17.0
16.6

-20.0

13.0
-7.0

11.3

-17.6

0.0

-0.8
13.0
27.5
-7.4

-7.4
17.0
73.0
2.8
:
:
0.4

8.2
8.0

6.9
:

:
:
:
:
:
3.2
-1.7
-20.6
-0.6
11.7
:
12.6
-2.4
19.1
-31.7
17.0
-13.2

1.2

9.7
10.9

-1.6

14.0

0.4

-1.9
9.7
19.1
-31.2

-31.2
17.0
-27.7
36.1
:
:
-4.2

8.3
8.1

7.5
:

:
:
:
:
:
11.0
14.4
-7.1
2.2
14.8
:
3.7
5.7
15.1
-66.3
27.9
-8.5

29.4

18.3
47.7

33.6

7.1

0.3

6.8
18.3
15.1
-65.3

-65.3
27.9
-2.9
34.9
:
:
12.1

4.0
8.2

12.4
:

:
:
:
:
:
17.2
-43.8
578.9
15.7
31.1
:
4.5
7.2
12.9
-100.0
12.2
4.5

58.7

9.1
67.8

79.3

-3.1

0.1

-8.5
9.1
12.9
-100.0

-100.0
12.2
24.9
10.1
:
:
11.8

5.6
7.2

10.0
:

:
:
:
:
:
10.2
29.2
7.4
-8.0
7.4

:
:
:
:
:
1.1
-34.0
12.0
20.4
20.4
-52.4 1677.7
-14.0
-4.9
9.6
2.2
3.2
-28.8

1.7
62.6
9.7

29.6
4.5

44.1

98.2
142.4

-4.4

2.3
-2.1

147.9

-12.7

-2.3

-0.5

-2.7
98.2
9.7

29.6
-9.0
36.8
:
:
17.3

5.6
7.4

2.4
:

9.7

2.1

-1.3
2.3
9.6
0.0

0.0
3.2
5.9
2.9
:
:
-10.6

8.1
6.6

-3.7
:

6.2
7.9
6.9
8.9
-4.2
3.1
3.0
9.9
0.1
6.2
4.8
6.1
11.6
4.7
4.1
3.8
11.2
2.0
16.5
15.9

11.4
31.4
-15.6
1.7
13.9
42.5
47.4
6.8
95.7
3.4
96.1

:
-0.4
0.6

-0.7

6.0
6.1
7.8
4.8
-13.4
7.1
0.2
7.1
-15.6
3.1
1.5
5.4
21.3
4.6
3.2
3.4
17.1
-10.8
-5.8
-6.0

2.3
1.2
0.2
-15.0
2.4
12.8
4.7
6.7
0.0
2.9
14.3

:
-2.8
1.5

-5.2

:

:

:
:
:
:
:
11.0
31.4
-16.0
1.7
13.3
-78.8
42.5
48.0
6.8
97.7
3.4
96.1

-4.5

36.7
32.2

49.9

-21.9

-0.7

4.8
36.7
6.8
100.0

100.0
3.4
20.3
1.2
:
-44.8
1.1

6.0
6.1

9.0
:

:
:
:
:
:
-0.5
1.2
0.2
-15.0
-4.2
21.7
12.8
6.2
6.7
4.0
2.9
14.3

2.8

1.6
4.3

6.9

-4.8

2.3

-0.1
1.6
6.7
0.0

0.0
2.9
-1.8
3.7
235.4
-45.2
0.7

4.9
9.6

6.8
:

5.5
5.8
6.8
4.5
63.7
5.7
7.0
-1.5
-14.2
6.2
8.3
5.5
3.4
16.4
6.7
6.7
8.5
8.8
-1.6
-0.8

6.0
1.1
12.6
18.1
6.8
-2.0
15.1
7.0
23.3
12.8
7.1

:
5.6
1.4

8.1

:

:
:
:
:
:
11.6
1.1
12.5
18.1
20.3
83.1
-2.0
16.5
7.0
27.0
12.8
7.1

1.4

18.7
20.1

21.0

-2.5

-0.2

1.8
18.7
7.0
25.0

25.0
12.8
-9.7
16.0
181.7
-32.6
7.1

6.5
8.2

3.2
:

4.9
5.3
5.4
5.2
1.0
3.7
7.6
2.0
28.4
3.6
2.0
4.5
-3.6
0.9
5.9
5.0
3.8
-6.9
-3.7
-6.7

3.7
6.3
5.1
10.0
6.3
-12.0
6.8
5.2
19.2
5.0
-11.2

:
2.0
-1.9

4.5

5.3
6.0
9.1
3.2
2.6
5.0
3.2
0.5
-12.2
3.1
0.1
4.2
-5.4
14.6
4.1
4.1
0.6
-21.0
3.4
4.4

5.2
9.2
9.3
20.6
5.6
-15.6
7.5
4.6
3.2
3.0
23.9

:
0.7
5.0

-2.0

3.3
2.5
-4.6
9.2
0.6
3.6
3.4
16.3
28.2
4.4
7.5
4.8
-0.5
2.7
1.9
2.2
7.6
9.0
12.1
16.5

0.4
1.6
9.9
-3.6
0.4
-20.5
-3.1
4.4
0.0
-1.0
-12.4

:
-0.6
0.0

-1.0

:

:

:

:
:
:
:
:
5.7
6.3
5.0
10.0
10.7
26.6
-12.0
4.9
5.2
14.5
5.0
-11.2

3.8

13.3
17.1

13.0

4.0

-0.2

0.3
13.3
5.2
21.0

21.0
5.0
-1.5
5.7
19.5
-1.1
5.7

5.2
9.4

6.8
:

:
:
:
:
:
5.9
9.2
9.3
20.6
7.1
107.6
-15.6
12.5
4.6
14.4
3.0
23.9

7.7

3.2
10.9

16.6

-6.5

0.0

0.8
3.2
4.6
3.3

3.3
3.0
8.2
2.5
4.2
-3.7
9.6

3.5
4.0

5.1
:

:
:
:
:
:
-0.2
1.6
9.9
-3.6
-0.8
1.4
-20.5
-3.1
4.4
0.0
-1.0
-12.4

5.8

-0.3
5.5

6.3

4.1

0.1

-5.0
-0.3
4.4
0.0

0.0
-1.0
-1.1
-1.0
-4.6
-9.0
6.0

4.2
2.4

6.6
:

 Government finance statistics – summary tables 1/2016

81

Hungary

Consolidated general government (S.13)

Table A - Summary table

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
15a
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl . own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

Government deficit

1995

2000

2005

2006

2007

2008

2009

2010

in million national currency

2 714 139
1 499 480
1 004 827
491 533
3 120
851 026
217 563
131 232
14 838
3 216 279
453 463
676 565
509 090
125 258
1 006 369
866 956
63 174
360 426
21 934
32 764

7 010 322
4 200 805
2 792 991
16 526
3 667 952
841 602
531 803
154 926

5 830 351
3 598 065
2 210 875
21 411
2 996 916
762 236
436 530
196 396

6 852 755
4 300 071
2 539 015
13 669
3 411 895
848 843
650 050
339 560

5 879 281
3 471 540
2 182 351
1 282 079
7 110
1 748 993
402 871
208 019
47 858

9 375 749 10 222 429 11 503 051 12 206 605 12 103 103 12 181 073
6 874 508
5 446 568
6 612 363
4 737 851
3 452 318
4 017 689
2 127 905
1 973 356
2 577 587
20 894
8 752
17 087
3 247 064
2 781 064
3 465 398
861 287
658 405
801 190
682 966
372 608
423 260
515 248
117 104
200 840
6 283 342 11 131 800 12 474 690 12 796 338 13 190 523 13 308 058 13 404 821
2 062 560
1 603 455
2 935 949
2 921 037
1 115 254
1 035 290
292 695
354 863
4 926 122
4 597 279
4 238 205
3 870 414
689 142
701 358
388 712
487 753
994 387
1 095 303
995 657
1 087 857

1 552 760
2 889 029
934 705
340 035
4 399 832
3 554 442
671 115
472 521
1 214 693
1 244 151

1 412 694
2 772 682
915 916
297 976
3 914 252
3 203 503
566 157
334 482
917 641
938 071

1 884 094
3 082 873
1 100 330
300 121
4 944 710
4 215 263
671 623
389 582
817 190
868 946

1 996 808
2 958 065
1 185 246
248 674
4 971 640
4 234 071
710 320
337 624
899 681
905 257

878 110
1 415 027
702 066
219 113
2 013 941
1 674 869
221 133
377 266
456 686
474 584

20=1-10

Net lending ( + ) / net borrowing (-)

-502 140

-404 061

-1 756 051

-2 252 261

-1 293 287

-983 918

-1 204 955

-1 223 748

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus  financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

49 849

6 087

6 543

-6 111

-56 979

-78 865

5 185

11 147

-551 989
362 586
187 605
-2 700
-17 405
167 211
27 875
914 575
0
330 939
586 450
-2 814

-410 148
-257 276
-93 616
11 155
-73 868
-25 612
-75 335
152 872
0
592 718
-363 659
-76 187

-1 762 594
-449 857
-96 594
-604
138 034
-515 915
25 222
1 312 737
-95
1 266 469
-7 564
53 927

-2 246 150
-124 728
151 765
-359
-34 518
-288 373
46 757
2 121 422
3 169
1 533 027
479 382
105 844

-1 236 308
12 456
204 583
1 331
-173 258
-74 081
53 881
1 248 764
3 448
1 368 917
-163 650
40 049

-905 053
1 336 425
1 495 212
-1 201
-15 434
-165 781
23 629
2 241 478
3 190
505 750
1 861 662
-129 124

-1 210 140
-117 270
-683 069
-104
529 045
25 308
11 550
1 092 870
6 690
-791 743
1 886 217
-8 294

-1 234 895
-416 112
-203 662
9 129
-189 946
-1 789
-29 844
818 783
3 578
469 740
390 023
-44 558

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other changes in assets 
/ liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in assets / 
liabilities

:
:
:

:

:

:
250 403
241 004

:
765 613
270 130

:
-264 171
-75 757

:
133 619
-28 297

:
464 840
-202 984

:
247 381
723 089

:
509 982
324 941

9 399

495 483

-188 414

161 916

667 824

-475 708

185 041

:

:

:

:

:

:

:

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:
3 777 597
444 981
11 845
245 379
2 265 723
10 366
809 669

:
:
5 170 239
601 778
1 185
314 317
3 140 357
17 052
1 112 602

:
:
7 589 000 18 387 000 24 081 000 26 360 000 28 266 000 29 928 000 30 745 000 31 369 000
:
:
:
:
4 927 415
6 952 661
979 699
1 652 693
2 156
10 620
149 180
434 443
2 598 036
3 127 087
14 723
10 064
1 727 818
1 198 344
8 179 984 15 160 801 17 206 466 18 426 933 20 465 427 22 281 386 23 425 110
20 204
5 287 459 12 506 633 13 901 070 15 145 364 15 457 536 15 141 221 15 656 407
6 042 403
1 714 032
2 426 154
1 422 347
1 231 692
1 706 096
1 560 791
466 371
-9 990 562 -12 425 126 -13 499 518 -13 736 747 -15 422 595 -16 472 449
-4 402 387
:
:

:
:
3 670 873
667 115
0
210 748
2 513 261
0
279 749
5 142 872
0
1 741 591
3 203 339
197 942
-1 471 999
:

:
:
4 781 340
771 761
825
323 697
2 536 186
11 362
1 148 871

:
:
6 858 791
1 769 984
754
604 097
2 991 891
11 514
1 492 065

:
:
6 728 680
2 383 438
991
134 330
2 910 769
10 457
1 299 152

3 539 919
1 458 036

1 880 780
1 421 318

5 359 124
1 764 415

16 626

3 298

6 746

9 936

129

0

:

:

:

:

:

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-502 140

-404 061

-1 756 051

-2 252 261

-1 293 287

-983 918

-1 204 955

-1 223 748

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

1 001 128
498 988

376 803
-27 258

1 288 318
-467 733

2 026 791
-225 470

1 145 827
-147 460

2 614 757
1 630 839

1 098 773
-106 182

1 327 866
104 118

60=23

61=(-)33

Net acquisition of financial assets

362 586

-257 276

-449 857

-124 728

12 456

1 336 425

-117 270

-416 112

Incurrence in liabilities not in government debt

2 814

76 187

-53 927

-105 844

-40 049

129 124

8 294

44 558

62

Valuation effects and other changes in volume in government debt

83 739

147 744

29 508

11 213

-62 888

244 155

-2 391

464 525

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

49 849
4 905 207
0
1 713 508
466 489
1 247 019
3 191 699
25 991
3 165 708
:
:
667 115

0

129

5 185

6 543

6 087

6 746

3 298

-6 111

-78 865

-56 979

2 057 210

11 147
7 339 552 13 584 737 15 611 528 16 757 355 19 372 112 20 470 885 21 798 751
20 204
5 141 824 12 153 925 13 738 289 15 039 764 15 834 703 15 129 567 15 822 378
1 246 309
1 898 465
2 153 910
3 895 515 10 096 715 11 347 919 12 885 854 13 876 272 13 095 326 13 923 913
5 956 169
1 710 845
2 197 728
403 774
160 322
25 179
5 552 395
1 550 523
2 172 549
0
:
:
:
0
:
1 673 377
996 578
467 192

5 324 692
122 025
5 202 667
0
0
1 782 252

1 869 941
125 812
1 744 129
:
:
783 948

3 527 473
161 154
3 366 319
:
:
2 394 886

1 430 683
104 909
1 325 774
:
:
620 015

2 034 241

2 390 370

1 958 431

16 626

9 936

2 805 751
574 761
-522 136

1 332 581
5 854 896
280 703
1 014 222
-1 243 583
-760 909
5 807 987 13 310 357 22 459 200 24 138 830 25 538 641 27 038 115 26 258 700 27 051 695
838

5 338 465
812 689
-1 850 257

5 330 894
882 090
-1 080 074

5 802 039
943 932
-1 110 660

4 983 646
748 890
-1 587 300

5 821 954
977 128
-1 282 402

887

789

811

793

789

762

788

 Government finance statistics – summary tables 1/2016

82

Hungary

Consolidated general government (S.13)

in million national currency

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

Table A - Summary table

2011

2012

2013

2014

2015

2015

2015

2015

2015

2015

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
15a
16
17
18
19

Government deficit

8 738 112
6 393 511
2 332 593
12 008
4 482 650
1 156 922

7 545 827
5 547 877
1 990 762
7 188
3 907 469
1 107 955
802 433
779 071

6 657 147
4 880 614
1 769 071
7 462
3 686 046
848 418
654 084
612 444

7 278 285
5 323 813
1 946 962
7 510
3 733 980
896 416
759 614
585 709

12 458 139 13 254 004 14 142 755 15 298 538 16 417 509 -2 504 431 11 087 947
7 855 033
8 170 498
5 548 095
5 956 814
2 294 930
2 204 138
12 008
9 546
169 994
4 204 093
901 562
1 175 352
1 227 318
797 965
934 041
950 629
13 996 199 13 916 287 14 925 459 16 037 901 17 097 203 -2 504 431 11 772 184
1 716 945
2 563 750
2 745 924
3 339 457
1 118 882
1 300 959
333 515
437 544
968 173
5 142 231
869 330
4 491 401
2 349 561
1 035 507
1 130 150
587 970
1 409 034
1 630 483
1 398 145
1 771 417

2 409 631
3 595 173
1 209 450
421 378
5 190 382
4 471 546
1 100 538 -2 211 196
-293 236

2 080 135
2 849 513
1 314 429
397 146
4 994 623
4 346 852
770 155
466 975
1 043 311
1 071 609

2 246 028
3 028 279
1 363 495
397 569
5 125 961
4 453 223
996 507
468 306
1 299 314
1 332 810

2 044 324
2 866 690
1 172 418
348 101
5 038 963
4 311 330
763 054
821 282
941 367
945 860

701 404 -2 211 197
-293 235

913 788
2 256 863
2 245 264

1 338 422

0

2 727 360
769 156
731 491
37 665
0
1 789
251 086
1 007 716
697 613
2 726 932
668 413
835 925
5 027
87 863
65 751
55 977
140 825
76 815
846 314
845 603

5 106 633
113 923
113 925
-2
0
4 310 867
4 274
677 567
3
5 102 518
24 273
13 324
85 541
0
4 156 458
3 546 239
821 348
59
1 516
1 516

20=1-10

-1 538 060

-662 283

-782 704

-739 363

-679 693

-684 237

428

4 115

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

-2 918

8 354

-41 522

-22 528

7 422

-1 535 142
1 156 383
130 688
48 995
-144 094
1 211 450
-90 656
2 691 525
3 076
-257 065
-180 279
3 125 793

-670 637
-346 927
106 557
32 990
-124 889
-212 375
-149 210
323 710
10 124
1 342 590
-960 153
-68 851

-741 182
-245 209
-432 921
79 440
-8 209
-105 495
221 976
495 973
65
1 562 899
-1 110 033
43 042

-716 835
254 037
241 259
-115 816
1 837
122 535
4 222
970 872
1 270
1 811 553
-849 683
7 732

-687 115
-43 895
-317 810
-715
1 712
116 663
156 255
643 220
6 187
617 084
200 469
-180 520

-36 057
2 550
-12 715
-25 892
0
0
-36 057
2 550
-12 715
-25 892
0

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

:
1 172 599
764 033

:
-775 403
943 694

:
-19 909
460 727

:
819 599
1 983 077

:
752 488
407 680

164
164

408 566

-1 719 097

-480 636

-1 163 478

344 808

:

:

:

:

:

10 806

-695 043
-53 633
-341 977
8
33 196
114 797
140 343
641 410
3 637
630 114
194 202
-186 543

:
746 673
407 448

339 225

:

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
:

:
:
9 281 643
1 926 138
57 900
297 921
4 948 672
264 516
2 051 012

:
:
:
:
:
8 967 831
1 838 327
69 148
120 261
4 432 134
32 500
2 507 961

:
:
32 091 000 32 874 000
:
:
8 159 313
1 959 533
92 570
160 454
4 119 849
162 856
1 826 907

:
:
:
:
:
:
:
:
:
:
7 894 195
9 676 424
1 556 252
1 517 867
180 263
74 180
152 136
122 515
4 067 790
4 599 358
35 623
30 935
3 362 504
1 937 754
26 880 668 28 148 072 29 104 772 32 058 721 33 109 621
40 926
15 473 506 18 149 807 19 967 972 23 625 414 24 676 601
3 694 563
4 127 770
4 697 531
4 975 561
-17 599 025 -19 988 759 -21 210 577 -23 090 890 -23 433 197
:

3 501 295
4 897 273

6 525 320
4 858 562

5 186 277
4 778 584

33 404

23 280

33 469

34 739

:

:

:

:

-85 671
-17 621
-23 981
-44 069
0

:
:
:
:
:
7 737 873
944 593
71 219
123 150
3 721 193
:
2 877 718
-85 671 32 878 112
-17 621
58 547
-23 981 24 693 601
3 648 102
-44 069
4 477 862
0
-25 140 239
:

0

:
Table B - Government debt and link with the deficit

57=20

-1 538 060

-662 283

-782 704

-739 363

-679 693

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

921 995
-616 065

-306 695
-968 978

662 194
-120 510

1 437 934
698 571

879 746
200 053

-43 895

180 520

-36 210
-36 210

-36 057

0

-684 236

883 883
199 647

-53 633

186 543

1 156 383

-346 927

-245 209

254 037

-3 125 793

68 851

-43 042

-7 732

1 356 263

-699 256

209 263

474 794

56 006

-153

55 930

8 354

-2 918

33 404

23 280

34 739

33 469

-22 528

-41 522

2 611 290

1 821 034

7 422
22 720 746 22 414 051 23 076 245 24 514 179 25 393 925
40 926
16 335 071 17 277 773 18 948 244 21 012 961 21 695 639
3 020 371
3 183 195
14 514 037 14 666 483 15 765 049 18 036 737 18 675 268
3 657 360
4 094 532
814 016
212 008
2 843 344
3 882 524
0
0
0
0
1 622 982
1 772 138

5 102 874
463 994
4 638 880
0
0
2 214 959

6 362 395
578 744
5 783 651
0
0
2 248 554

3 466 479
370 799
3 095 680
0
0
1 939 975

2 976 224

0

10 807
-85 324 25 383 252
58 547
-17 621
-23 634 21 712 304
3 040 638
-20 267
-3 367 18 671 666
3 612 401
807 924
2 804 477
:
:
:

-44 069
-44 069
0

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

839

-411
15 518
16 883
11 992
-5 592
1 866
-9 631
15 929
:
-315
6 267
9 977

:
5 651
68

5 583

:

:
:
:
:
:
1 563 765
576 720
26 942
42 934
878 165
:
39 004
243 599
:
6 981
46 461
190 157
1 320 166
:

428

6 181
6 609

15 518

-9 977

229

839
51 928
:
6 969
0
6 969
44 959
6 092
38 867
:
:
:

-4 224

8 339
30 277
4 734
0
0
0
25 543
21 938
:
0
25 892
-3 954

:
0
0

0

:

:
:
:
:
:
460 457
14 175
0
500
0
:
445 782
73 581
:
0
44 069
29 512
386 876
:

4 115

25 892
30 007

30 277

3 954

0

-4 224
44 069
:
0
:
0
44 069
44 069
0
:
:
:

Table C - Memorandum items

75
76
77=20+18-76
78
79

5 755 944
1 057 641
-676 613

5 846 574
6 751 074
1 038 715
1 167 226
409 944
-1 635 408
28 133 826 28 627 889 30 065 005 32 179 666 33 711 840
:

5 930 182
1 074 251
-557 641

6 522 578
1 126 547
-235 427

811

823

862

:

4 311 271
637 318
87 479

1 791 473
525 120
321 622

648 330
4 788
843

 Government finance statistics – summary tables 1/2016

83

Hungary

Consolidated general government (S.13)

Table A - Summary table

Government revenue and expenditure
Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl. own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

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
15a
16
17
18
19

Government deficit

in % of GDP

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

1995 2000

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015 2015

2015

2015

2015

2015

46.7
25.8
17.3
8.5
0.1
14.7
3.7
2.3
0.3
55.4
7.8
11.6
8.8
2.2
17.3
14.9
1.1
6.2
0.4
0.6

44.2
26.1
16.4
9.6
0.1
13.1
3.0
1.6
0.4
47.2
6.6
10.6
5.3
1.6
15.1
12.6
1.7
2.8
3.4
3.6

41.7
24.3
15.4
8.8
0.1
12.4
2.9
1.7
0.5
49.6
6.3
12.3
4.1
1.3
17.4
14.3
2.5
1.5
4.1
4.2

42.3
24.2
14.9
9.2
0.1
12.4
3.2
1.8
0.8
51.7
6.4
12.0
3.9
1.4
18.2
14.7
2.8
2.0
5.0
5.2

45.0
25.9
15.7
10.1
0.1
13.6
3.1
1.7
0.8
50.1
6.3
11.4
4.1
1.4
18.0
15.2
2.7
1.9
4.3
4.3

45.1
25.9
15.5
10.3
0.1
13.6
3.1
2.0
0.6
48.8
7.0
11.4
4.1
1.1
18.3
15.6
2.5
1.4
3.0
3.2

46.1
26.1
16.4
9.7
0.1
13.0
3.2
2.5
1.3
50.7
7.6
11.3
4.5
0.9
18.9
16.1
2.7
1.3
3.4
3.4

45.0
25.4
17.5
7.9
0.0
12.0
3.2
2.5
1.9
49.6
7.6
10.9
4.1
1.1
18.2
15.7
2.5
1.4
3.7
3.7

44.3
23.7
17.3
6.3
0.0
13.1
3.0
2.3
2.2
49.7
7.3
10.2
4.2
1.2
17.9
15.3
2.7
2.9
3.3
3.4

46.3
25.4
18.6
6.8
0.0
13.0
3.1
2.7
2.0
48.6
7.3
10.0
4.6
1.4
17.4
15.2
2.7
1.6
3.6
3.7

47.0
25.1
18.5
6.6
0.0
13.0
3.7
2.7
2.6
49.6
7.5
10.1
4.5
1.3
17.0
14.8
3.3
1.6
4.3
4.4

47.5
25.4
18.5
6.8
0.0
13.1
3.7
2.5
3.0
49.8
8.0
10.4
4.0
1.4
16.0
14.0
3.2
1.8
5.1
5.5

48.7
25.9
19.0
6.9
0.0
13.3
3.4
2.1
4.0
50.7
7.1
10.7
3.6
1.2
15.4
13.3
3.3
2.7
6.7
6.7

-7.4

-6.6
-0.9
-7.4

0.0

-6.6
-0.9

32.9
23.3
16.5
6.8
0.0
0.5
2.7
3.6
2.8
34.9
5.1
8.1
3.3
1.0
2.9
2.6
7.0
3.4
4.2
4.1

8.1
2.3
2.2
0.1
0.0
0.0
0.7
3.0
2.1
8.1
2.0
2.5
0.0
0.3
0.2
0.2
0.4
0.2
2.5
2.5

15.1
0.3
0.3
0.0
0.0
12.8
0.0
2.0
0.0
15.1
0.1
0.0
0.3
0.0
12.3
10.5
2.4
0.0
0.0
0.0

20=1-10

Net lending ( + ) / net borrowing (-)

-8.6

-3.0

-7.8

-9.3

-5.1

-3.6

-4.6

-4.5

-5.5

-2.3

-2.6

-2.3

-2.0

-2.0

0.0

0.0

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus financial accounts)

Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

0.9

-9.5
6.2
3.2
0.0
-0.3
2.9
0.5
15.7
0.0
5.7
10.1
0.0

0.0

-3.1
-1.9
-0.7
0.1
-0.6
-0.2
-0.6
1.1
0.0
4.5
-2.7
-0.6

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other 
changes in assets / liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in 
assets / liabilities

:

:

0.1

:

Government balance sheet 

:
:
:

:
1.9
1.8

0.0

-7.8
-2.0
-0.4
0.0
0.6
-2.3
0.1
5.8
0.0
5.6
0.0
0.2

:
3.4
1.2

2.2

:

0.0

-9.3
-0.5
0.6
0.0
-0.1
-1.2
0.2
8.8
0.0
6.4
2.0
0.4

:
-1.1
-0.3

-0.8

-0.2

-4.8
0.0
0.8
0.0
-0.7
-0.3
0.2
4.9
0.0
5.4
-0.6
0.2

:
0.5
-0.1

0.6

-0.3

-3.3
4.9
5.5
0.0
-0.1
-0.6
0.1
8.3
0.0
1.9
6.9
-0.5

:
1.7
-0.8

0.0

-4.6
-0.4
-2.6
0.0
2.0
0.1
0.0
4.2
0.0
-3.0
7.2
0.0

:
0.9
2.8

2.5

-1.8

:

:

:

:

0.0

-4.6
-1.5
-0.8
0.0
-0.7
0.0
-0.1
3.0
0.0
1.7
1.4
-0.2

:
1.9
1.2

0.7

:

0.0

-5.5
4.1
0.5
0.2
-0.5
4.3
-0.3
9.6
0.0
-0.9
-0.6
11.1

:
4.2
2.7

1.5

:

0.0

-2.3
-1.2
0.4
0.1
-0.4
-0.7
-0.5
1.1
0.0
4.7
-3.4
-0.2

:
-2.7
3.3

-6.0

-0.1

-2.5
-0.8
-1.4
0.3
0.0
-0.4
0.7
1.6
0.0
5.2
-3.7
0.1

:
-0.1
1.5

-1.6

-0.1

-2.2
0.8
0.7
-0.4
0.0
0.4
0.0
3.0
0.0
5.6
-2.6
0.0

:
2.5
6.2

-3.6

:

:

:

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:
130.7 138.1 107.2 109.2 110.7 110.7 117.1 116.0 114.1 114.8
:
:
28.5
6.8
0.3
0.6
14.4

:
:
23.0
2.7
0.0
1.4
14.0

:
:
19.3
3.8
0.0
0.6
10.2

:
:
26.1
6.7
0.0
2.3
11.4

:
:
33.0
6.8
0.2
1.1
17.6

:
:
28.4
3.3
0.1
1.8
17.0

:
:
63.2
11.5
0.0
3.6
43.3

:
:
24.9
8.8
0.0
0.5
10.8

:
:
25.7
6.1
0.0
1.6
11.6

:
:
19.8
3.2
0.0
1.3
10.5

:
:

4.8
88.5
0.0
30.0
55.2
3.4

6.1
61.5
0.0
39.7
18.2
3.5
-25.3 -33.1
:

:

5.0
67.5
0.0
55.7
6.3
5.5
-44.5
:

4.8
71.3
0.0
57.6
7.8
5.9
-51.5
:

4.7
72.2
0.0
59.3
6.7
6.1
-52.9
:

4.8
75.7
0.0
57.2
13.1
5.4
-50.8
:

5.7
84.9
0.1
57.7
20.4
6.7
-58.7
:

6.4
86.6
0.1
57.9
22.3
6.3
-60.9
:

-8.6

17.2
8.6

6.2

0.0

1.4

0.9
84.5
0.0
29.5
8.0
21.5
55.0
0.4
54.5
:
:
11.5

-3.0

2.8
-0.2

-1.9

0.6

1.1

0.0
55.1
0.0
38.6
9.4
29.3
16.5
0.2
16.3
:
:
3.5

-7.8

5.7
-2.1

-2.0

-0.2

0.1

0.0
60.5
0.0
54.1
9.2
45.0
6.4
0.5
5.9
:
:
2.8

-9.3

8.4
-0.9

-0.5

-0.4

0.0

0.0
64.7
0.0
56.9
9.9
47.0
7.7
0.5
7.2
:
:
3.2

-5.1

4.5
-0.6

0.0

-0.2

-0.2

-0.2
65.6
0.0
58.9
8.4
50.5
6.7
0.6
6.1
:
:
3.9

-3.6

9.7
6.0

4.9

0.5

0.9

-0.3
71.6
0.0
58.6
7.2
51.3
13.0
0.6
12.5
:
:
8.9

-4.6

4.2
-0.4

-0.4

0.0

0.0

0.0
78.0
0.1
57.6
7.7
49.9
20.3
0.5
19.8
0.0
0.0
6.8

-4.5

4.9
0.4

-1.5

0.2

1.7

0.0
80.6
0.1
58.5
7.0
51.5
22.0
1.5
20.5
0.0
0.0
6.2

7.3
95.5
0.1
55.0
23.2
17.3
-62.6
:

-5.5

3.3
-2.2

4.1

-11.1

4.8

0.0
80.8
0.1
58.1
6.5
51.6
22.6
2.1
20.6
0.0
0.0
8.0

6.4
98.3
0.1
63.4
18.1
16.7
-69.8
:

-2.3

-1.1
-3.4

-1.2

0.2

-2.4

0.0
78.3
0.1
60.4
9.1
51.2
17.8
1.6
16.2
0.0
0.0
7.7

:
:
:
:
:
26.3
5.2
0.6
0.5
13.5

6.4
96.8
0.1
66.4
13.7
16.5
-70.5
:

-2.6

2.2
-0.4

-0.8

-0.1

0.7

-0.1
76.8
0.1
63.0
10.6
52.4
13.6
0.7
12.9
0.0
0.0
5.9

Table B - Government debt and link with the deficit

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

57=20

Government deficit (-) / surplus (+)

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

Net acquisition of financial assets

61=(-)33

Incurrence in liabilities not in government debt

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Valuation effects and other changes in volume in 
government debt

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

0.0

-2.0
-0.1
-0.9
0.0
0.0
0.3
0.5
1.9
0.0
1.8
0.6
-0.5

:
2.2
1.2

1.0

:

:
:
:
:
:
28.7
4.5
0.2
0.4
13.6

10.0
98.2
0.1
73.2
11.0
13.9
-69.5
:

:
:
:
:
:
27.9
5.7
0.2
0.4
13.8

7.8
99.6
0.1
73.4
10.9
15.2
-71.8
:

-2.3

-2.0

4.5
2.2

0.8

0.0

1.5

-0.1
76.2
0.1
65.3
9.2
56.1
10.8
1.2
9.6
0.0
0.0
6.0

2.6
0.6

-0.1

0.5

0.2

0.0
75.3
0.1
64.4
9.0
55.4
10.8
2.4
8.4
0.0
0.0
4.8

-0.1
0.0
0.0
-0.1
0.0
0.0
-0.1
0.0
0.0
-0.1
0.0

0.0
0.0

:

-0.3
-0.1
-0.1
-0.1
0.0

0.0
-0.3
-0.1
-0.1
-0.1
0.0

-0.1
-0.1

-0.1

0.0

0.0

0.0
-0.3
-0.1
-0.1
-0.1
0.0
-0.1
-0.1
0.0

0.0

-2.1
-0.2
-1.0
0.0
0.1
0.3
0.4
1.9
0.0
1.9
0.6
-0.6

:
2.2
1.2

1.0

:

:
:
:
:
:
23.0
2.8
0.2
0.4
11.0

8.5
97.5
0.2
73.2
10.8
13.3
-74.6
:

-2.0

2.6
0.6

-0.2

0.6

0.2

0.0
75.3
0.2
64.4
9.0
55.4
10.7
2.4
8.3
:
:
:

12.8
1.9
0.3

0.0

0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0
:
0.0
0.0
0.0

:
0.0
0.0

0.0

:

:
:
:
:
:
4.6
1.7
0.1
0.1
2.6

0.1
0.7
:
0.0
0.1
0.6
3.9
:

0.0

0.0
0.0

0.0

0.0

0.0

0.0
0.2
:
0.0
0.0
0.0
0.1
0.0
0.1
:
:
:

5.3
1.6
1.0

0.0

0.0
0.1
0.0
0.0
0.0
0.0
0.1
0.1
:
0.0
0.1
0.0

:
0.0
0.0

0.0

:

:
:
:
:
:
1.4
0.0
0.0
0.0
0.0

1.3
0.2
:
0.0
0.1
0.1
1.1
:

0.0

0.1
0.1

0.1

0.0

0.0

0.0
0.1
:
0.0
:
0.0
0.1
0.1
0.0
:
:
:

1.9
0.0
0.0

22.9
4.8
-13.1

21.1
4.3
-3.9

22.2
3.3
-7.1

22.1
3.4
-7.7

20.9
3.5
-4.2

21.5
3.5
-4.1

22.2
3.7
-4.9

21.6
3.7
-4.6

20.8
3.7
-5.8

20.1
3.7
-2.4

19.7
3.6
-1.9

20.3
3.5
-0.7

20.0
3.5
1.2

 Government finance statistics – summary tables 1/2016

84

Hungary

Consolidated general government (S.13)

Table A - Summary table

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

annual growth rates**

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
15a
16
17
18
19

16.1
17.8
16.7
19.8
12.2
15.1
5.4
18.1
18.0
11.0
12.9
13.9
-9.6
-0.5
10.3
10.3
27.9
10.3
50.2
21.3

12.9
11.9
7.7
18.9
24.4
12.7
11.4
27.9
45.3
15.6
12.8
19.4
2.7
19.3
14.2
14.2
16.0
20.2
29.0
27.2

10.4
11.0
9.6
13.0
21.4
12.3
11.7
-12.7
5.0
22.1
12.5
24.1
-3.4
14.3
19.2
19.3
29.0
56.5
49.6
48.2

9.3
10.4
15.1
3.4
17.0
7.7
11.4
3.8
-4.8
5.7
12.3
18.6
10.0
-7.0
14.2
14.5
3.1
-39.5
-22.1
-19.3

11.0
9.9
13.3
3.9
47.8
7.4
12.3
67.8
-0.1
9.1
6.1
5.0
19.1
18.7
11.7
10.4
41.0
-22.7
6.2
10.9

5.5
4.2
2.8
6.6
12.4
8.7
5.0
-7.9
68.7
8.9
6.4
6.1
0.4
-9.7
11.9
11.1
17.6
0.8
25.8
17.3

9.0
7.0
4.2
12.0
2.5
7.8
15.8
17.2
67.7
12.1
9.9
4.2
2.1
14.1
12.4
11.0
18.5
41.3
32.4
32.6

Government deficit

20=1-10

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

-6.8
-17.9
1616.7
-23.7
-1.2
-9.9
2.0

12.7
-13.5
-18.7

11.8
54.7
54.0
-4.1
9.3
-0.4
13.0

19.0
-9.7
63.3

-2.4
-44.0
-93.9
-4.2
7.1
7.1
16.2
21.8
22.9
12.3
-23.3

-2.1
6.4
61.6
-19.8
-4.1
4.7
12.5
-96.7
22.9
-29.0
23.8

9.0
74.9
0.2
5.3
-3.5
23.8
15.2
215.5
18.1
-6.9
24.8

-9.3
-13.9
-33.8
80.8
-17.5
2.4
9.7

-2.4
25.2
-30.3
-11.0
-9.2
4.2
14.0
-42.4 2456.6
12.3
11.5
33.7
-0.6
8.6
4.6

Other economic flows in government assets and liabilities

:
6.6
3.1

-0.2

:
-1.0
-1.0

-1.0

:
0.9
-1.7

-4.0

:
11.5
-1.4

-9.8

:
-1.4
1.3

2.9

:
15.8
2.0

-5.7

:
-5.1
-0.5

1.9

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
:
10.3
:
:
-0.2
-14.8
1616.7
-21.2
3.4
85.1
6.8
5.1

:
:
8.0
:
:
10.9
54.5
54.0
-4.6
1.9
67.2
16.1
12.0

13.0
-10.1
14.4

19.0
-17.3
86.1

:
:
5.1
:
:
-1.5
-45.9
-93.9
-7.9
15.5
-1.1
-7.2
14.5
21.8
22.8
5.0
-23.7

:
:
5.5
:
:
9.3
9.2
61.5
-19.9
16.0
-14.3
-3.7
11.1
-96.7
19.1
-25.4
34.0

:
:
4.6
:
:
7.6
70.8
0.2
-1.2
-4.8
19.1
24.5
16.5
215.5
19.9
-12.7
32.3

:
:
:
:
9.5
4.6
:
:
:
:
-7.5
6.5
28.2
-13.3
-30.4
-33.7
3.0
84.1
-19.2
6.7
-33.4
-2.7
3.3
6.5
11.7
13.5
-42.4 2456.6
11.1
13.4
32.2
3.7
15.4
4.9

Table B - Government debt and link with the deficit

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

-5.8

5.4
-0.4

-3.7

1.1

2.1

0.1
5.4
:
14.2
-0.5
19.9
-10.6
112.6
-11.2
:
:
-11.6

Table C - Memorandum items

75
76
77=20+18-76
78
79

(**) or contributions for items 22 to 38

14.2
12.5

14.5
-0.6

-8.5

8.4
-0.1

6.1

-4.0

-2.1

-0.1
8.4
:
18.8
20.6
18.2
-16.1
70.2
-17.1
:
:
54.8

15.1
7.2

15.5
0.1

-19.4

-14.2

-12.2

-14.3

-16.6

20.4
1.0

-1.2

2.5

-0.9

0.6
20.4
21.8
22.8
30.1
20.4
12.3
176.7
8.4
:
:
-46.0

17.5
3.6

13.3
1.9

14.7
0.5

-0.9

-1.6

2.6

0.4
14.7
-96.7
24.8
5.2
31.7
-21.8
-20.8
-21.8
:
:
8.3

15.6
7.7

9.5
2.0

12.0
-0.2

3.7

-2.0

-2.2

0.3
12.0
215.5
16.0
-0.6
20.7
-11.5
37.1
-14.5
:
:
68.7

5.6
4.8

10.2
0.4

10.5
-3.8

-3.7

-0.4

0.2

14.9
-1.7

-0.9

-0.8

0.1

0.0
0.1
10.5
14.9
-42.4 2456.6
13.0
11.9
16.2
0.6
12.4
14.5
30.7
-0.1
19.9
-18.5
31.6
1.7
:
:
:
:
26.4
-13.0

7.5
4.0

6.9
-1.6

7.1
8.5

7.5
-2.2

12.5
13.4
11.7
16.6
-20.2
15.6
5.1
-3.0
2.3
2.6
3.3
1.1
10.8
4.4
4.5
8.9
4.5
3.2
-9.8
-12.6

0.3
26.5
161.3
-53.5
-2.9
4.7
7.3
104.5
9.8
-8.7
2.8

:
2.8
-0.2

-1.3

6.1
6.0
4.6
8.4
-3.3
5.8
5.0
25.6
-22.9
3.1
17.5
5.5
6.3
-15.4
7.6
8.9
-4.2
-20.1
-25.4
-20.1

27.1
152.6
-55.7
-10.3
-6.4
2.0
12.2
47.3
3.3
108.6
-8.3

:
9.4
-1.1

-4.9

-0.8
-2.2
2.4
-9.1
-17.3
-7.0
0.9
22.2
119.2
0.9
6.0
-4.0
7.7
-17.1
0.5
0.4
5.8
-13.3
10.1
4.2

0.6
0.3
10.2
-16.2
-36.0
-4.8
1.5
5.1
51.7
0.7
3.3
-0.7
-5.9
17.7
-0.9
0.1
-3.0
15.1
10.5
10.0

-6.1
-1.7
-11.5
-28.7
-10.5 1210.7
-31.4
393.8
-0.1
0.9
-2.0
0.9
3.7
5.3
21.5
67.3
3.1
-5.1
7.3
53.3
-2.5
-0.6

:
7.4
1.5

-1.2

:
3.7
3.5

3.5

:

2.3
-3.2
3.0
-16.9
-14.7
13.5
-1.5
-4.2
18.9
4.4
-0.9
-2.4
5.1
18.9
2.3
1.7
10.7
111.3
-5.3
-5.0

16.6
7.9
461.3
-33.2
38.7
-5.2
11.5
15.2
-1.6
-3.0
183.2

:
16.9
3.3

-2.5

6.4
9.3
9.1
10.1
0.6
1.3
5.7
16.1
-4.4
-0.6
1.8
-0.6
12.1
14.1
-0.9
0.8
0.9
-43.1
10.8
13.3

-3.7
5.5
57.0
-41.9
-4.3
-7.3
1.2
43.5
8.7
-14.7
-1.4

:
-8.4
3.5

9.8

6.7
3.7
4.2
2.2
-4.3
4.6
23.6
5.6
33.0
7.3
8.0
6.3
3.7
0.1
2.6
2.4
29.4
0.3
24.5
24.4

-3.0
-22.1
85.8
-5.1
-2.6
12.2
1.8
0.2
8.6
-21.4
0.9

:
-0.2
1.6

2.4

8.2
8.3
7.4
10.7
32.8
7.6
6.1
-0.6
22.0
7.5
14.1
10.3
-4.6
10.1
0.3
0.9
3.9
25.6
25.5
32.9

3.2
15.5
-64.2
1.2
3.0
0.2
3.3
3.8
9.1
-20.6
0.2

:
10.4
6.8

5.5

7.3
6.9
7.3
5.8
25.8
6.6
-1.6
-12.1
40.8
6.6
-6.0
7.7
-7.0
-3.7
0.9
-0.4
6.3
55.4
38.4
26.7

-0.5
-17.3
-1.0
1.4
2.6
6.2
2.0
17.8
2.6
5.7
-3.7

:
8.4
1.3

-1.5

:
:
7.2
:
:
3.1
26.9
161.3
-53.9
2.4
29.6
4.3
7.1
104.5
9.0
-8.9
9.8

-8.3

7.3
-0.9

0.1

-0.3

-0.4

-0.4
7.3
104.5
9.5
-9.9
13.6
-8.5
27.4
-11.1
:
:
27.1

-0.1
8.5

5.8
-0.5

:
:
5.9
:
:
36.6
143.3
-54.0
-10.0
12.0
-29.0
8.4
11.1
47.3
2.1
106.5
-6.6

-5.9

15.6
9.7

8.0

0.8

1.5

-0.5
15.6
47.3
5.3
-9.1
7.7
106.2
0.5
117.1
:
:
140.3

8.8
7.0

5.9
-3.4

:
:
:
:
2.0
2.7
:
:
:
:
1.4
1.9
-25.7
-6.6
-23.9 1308.5
-28.1
349.7
2.8
4.5
10.1
14.8
8.9
67.3
-2.0
51.4
21.0

:
:
2.3
:
:
33.5
16.5
445.2
-31.4
58.3
-12.6 2528.3
18.7
15.8
14.8
5.1
15.2
21.5
-1.2
3.4
8.0
12.7
184.8
-3.3

-6.2

5.7
-0.5

-0.6

0.0

0.0

0.0
5.7
67.3
-4.5
3.9
-5.6
50.9
-24.3
54.6
:
:
-25.6

0.3
3.5

-2.9
3.4

-6.0

6.5
0.5

-2.0

0.2

2.3

0.1
6.5
21.5
4.6
-6.7
6.3
11.9
230.9
6.7
:
:
-6.1

0.6
3.8

3.0
6.3

-7.1

4.2
-2.8

5.3

-14.3

6.2

0.0
4.2
15.2
3.2
-4.1
4.2
6.8
43.3
4.2
:
:
34.4

-0.1
2.4

4.0
-3.2

:
:
2.4
:
:
-12.1
1.7
59.9
-46.1
-16.7
-38.4
-10.9
4.7
43.5
17.3
-20.5
-1.6

-2.9

-1.3
-4.3

-1.5

0.3

-3.1

0.0
-1.3
43.5
5.8
43.4
1.1
-19.8
-19.8
-19.8
:
:
-1.5

-1.6
1.8

1.8
1.5

:
:
:
:
:
-3.2
-20.6
94.7
-5.2
-1.3
-78.1
6.1
3.4
0.2
10.0
-20.4
4.1

-3.5

3.0
-0.5

-1.1

-0.2

0.9

-0.2
3.0
0.2
9.7
21.9
7.5
-19.8
-54.3
-16.3
:
:
-20.0

3.0
1.6

5.0
4.7

:
:
:
:
:
13.6
18.1
-61.6
-21.0
9.0
-8.8
29.4
10.1
3.8
18.3
-15.2
-1.6

-3.2

6.2
3.0

1.1

0.0

2.1

-0.1
6.2
3.8
10.9
-6.5
14.4
-15.3
74.9
-20.3
:
:
9.5

10.0
4.9

7.0
:

:
:
:
:
:
7.9
-17.4
7.3
1.9
3.8
-4.8
34.1
3.3
17.8
4.4
5.5
-4.1

-2.8

3.6
0.8

-0.2

0.7

0.2

0.0
3.6
17.8
3.2
1.5
3.5
5.5
119.5
-8.2
:
:
-16.3

3.5
3.6

4.8
:

:

:

:

:

:

:

:

:

:

:

:

:

:

:

:

 Government finance statistics – summary tables 1/2016

85

Malta

Consolidated general government (S.13)

Table A - Summary table

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
15a
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl . own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

Government deficit

1995

2000

2005

2006

2007

2008

2009

2010

in million national currency

1 085
621
369
248
4
218
107
122
16
1 190
152
439
55
52
344
335
36
23
90
90

1 436
866
496
366
4
304
92
122
52
1 663
202
524
168
54
485
471
50
11
170
159

2 037
1 303
726
559
18
380
121
87
146
2 176
247
676
194
85
642
615
89
41
200
235

2 139
1 393
768
610
15
390
125
88
144
2 280
296
687
199
94
665
634
92
40
207
214

2 242
1 556
814
726
16
398
139
100
49
2 372
307
716
200
98
717
686
108
35
190
217

2 355
1 603
845
743
15
432
191
100
28
2 609
391
846
205
115
756
720
116
42
137
149

2 369
1 629
820
795
14
435
164
92
48
2 570
365
838
201
50
807
769
122
54
133
148

2 500
1 679
856
808
15
456
154
108
102
2 710
403
855
203
53
842
805
131
77
147
147

20=1-10

Net lending ( + ) / net borrowing (-)

-106

-228

-139

-141

-130

-255

-201

-210

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus  financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other changes in assets 
/ liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in assets / 
liabilities

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

:

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

:
:
:

:

:

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

:

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

:
:
:

:

:

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

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

61=(-)33

Net acquisition of financial assets

Incurrence in liabilities not in government debt

62

Valuation effects and other changes in volume in government debt

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

-106

-
-106

0

:

:

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

547
54
-70
3 041
:

-228

158
-70

:

:

:

:
2 519
:
1 958
336
1 622
561
57
504
:
:
:

733
85
-143
4 137
:

-15

-124
42
87
0
0
-55
11
167
0
153
-43
56

:
197
105

92

:

:
:
:
:
:
1 777
406
0
18
1 138
0
215
4 318
0
3 420
555
343
-2 541
:

-139

118
-21

42

-56

1

-6
3 610
:
3 057
443
2 614
553
89
464
:
:
406

932
103
-41
5 149
:

-20

-121
-160
70
0
-3
-220
-7
-39
0
-67
-38
65

:
-96
-106

10

:

:
:
:
:
:
1 521
441
0
15
867
0
198
4 173
0
3 297
492
384
-2 652
:

-141

-130
-271

-160

-65

-26

-21
3 480
:
2 991
374
2 617
489
35
454
:
:
441

1 003
113
-47
5 386
:

-16

-114
98
83
0
1
-48
62
212
8
123
12
68

:
61
-121

182

:

:
:
:
:
:
1 680
519
0
16
848
0
297
4 264
8
3 309
480
467
-2 584
:

-2

-253
29
-16
0
5
-5
46
282
23
214
-16
61

:
-103
189

-291

:

:
:
:
:
:
1 607
498
0
21
753
0
334
4 735
31
3 663
497
544
-3 128
:

-3

-199
170
142
0
-3
-1
33
369
6
372
-54
45

:
29
-31

60

:

:
:
:
:
:
1 806
605
0
18
812
0
371
5 073
37
3 994
437
605
-3 267
:

-11

-200
135
44
0
34
-1
58
335
4
291
-9
49

:
34
-26

60

:

:
:
:
:
:
1 976
609
0
52
872
0
443
5 382
41
4 307
443
590
-3 406
:

-130

-255

-201

-210

112
-18

98

-68

-31

-17
3 592
8
3 108
355
2 753
476
40
436
:
:
519

1 033
118
-57
5 758
:

253
-1

29

-61

34

-3
3 845
31
3 320
366
2 954
494
76
419
:
:
498

1 209
127
-244
6 129
:

316
115

170

-45

-7

-3
4 162
37
3 691
474
3 216
434
43
391
0
0
605

1 214
136
-205
6 139
:

301
91

135

-49

15

-11
4 463
41
3 981
378
3 604
441
49
392
20
0
609

1 286
144
-208
6 600
:

 Government finance statistics – summary tables 1/2016

86

Malta

Consolidated general government (S.13)

in million national currency

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

Table A - Summary table

2011

2012

2013

2014

2015

2015

2015

2015

2015

2015

Government revenue and expenditure
2 644
1 786
922
849
15
487
163
106
102
2 821
430
882
217
51
879
836
128
46
187
191

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
15a
16
17
18
19

Government deficit

2 807
1 889
938
935
16
504
157
125
131
3 063
483
922
215
77
925
887
136
67
237
227

3 012
2 037
981
1 043
13
525
179
130
140
3 210
472
976
219
80
964
923
181
95
222
218

3 330
2 265
1 098
1 155
12
560
179
132
194
3 494
525
1 049
231
105
1 004
964
195
92
293
297

3 683
2 442
1 189
1 238
15
596
233
127
286
3 812
597
1 116
228
111
1 033
986
203
130
395
402

20=1-10

-177

-256

-198

-163

-129

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

0

-177
252
65
0
85
12
92
429
5
313
14
97

3

-259
108
-227
0
120
40
176
368
5
176
85
102

-10

-188
160
-19
0
36
26
117
348
5
334
31
-22

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

:
-27
-14

-14

:

:
199
-127

326

:

:
43
66

-23

:

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
:
:
:
:
2 711
409
0
293
1 186
0
823
6 453
55
5 292
378
728
-3 742
:
Table B - Government debt and link with the deficit

:
:
:
:
:
2 201
670
0
137
856
0
537
5 798
46
4 621
462
668
-3 597
:

:
:
:
:
:
2 508
431
0
257
1 113
0
706
6 038
50
4 887
347
754
-3 531
:

-9

-155
109
75
0
11
15
7
263
5
159
16
82

:
-124
442

-565

:

:
:
:
:
:
2 696
486
0
304
1 074
0
831
7 157
60
5 890
395
813
-4 462
:

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Table C - Memorandum items

75
76
77=20+18-76
78
79

-177

346
169

252

-97

10

4
4 809
46
4 303
257
4 046
460
56
404
66
0
671

1 344
151
-141
6 879
:

-256

63
-193

108

-102

-201

1
4 872
50
4 477
154
4 323
345
80
265
187
0
432

1 448
161
-180
7 218
:

-198

-163

373
175

160

22

2

-10
5 245
55
4 814
248
4 566
376
22
354
223
0
409

1 479
169
-145
7 650
:

177
13

109

-82

-7

-6
5 422
60
4 968
140
4 828
393
32
361
232
0
486

1 606
171
-41
8 084
:

1

-130
3
-27
0
-52
-8
91
134
7
212
-16
-69

:
50
133

-83

:

:
:
:
:
:
2 750
427
0
254
1 146
0
921
7 424
68
6 266
378
713
-4 675
:

-129

199
70

3

69

-8

5
5 621
68
5 176
222
4 954
377
32
345
222
0
428

1 704
177
89
8 796
:

-35

-35
0
-35

0

-35
0

0
0
0
0
0
0
0
0
0
0
0

0
0

:

0
0
0
0
0

0
0
0
0
0
0

0
0

0

0

0

0
0
0
0
0
0
0
0
0

3 663
2 442
1 189
1 238
15
596
231
116
279
3 793
564
1 109
228
111
1 033
986
237
129
383
390

-130

0

-130
3
-28
0
-52
-8
90
133
7
212
-17
-70

:
50
133

-83

:

:
:
:
:
:
2 711
410
0
254
1 146
:
900
7 395
68
6 266
374
688
-4 685
:

-130

199
69

3

70

-8

4
5 616
68
5 176
222
4 954
373
31
342
:
:
:

1 659
170
83

55
0
0
0
0
0
2
46
6
53
32
8
0
0
0
0
0
1
13
13

1

1

0
1
0
0
0
0
0
1
0
0
0
1

:
0
0

0

:

:
:
:
:
:
39
18
0
0
0
:
21
29
0
0
4
24
10
:

1

0
1

1

-1

0

1
4
:
0
0
0
4
1
3
:
:
:

45
7
7

 Government finance statistics – summary tables 1/2016

87

in % of GDP

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

1995 2000

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015 2015

2015

2015

2015

2015

Malta

Consolidated general government (S.13)

Table A - Summary table

Government revenue and expenditure
Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl. own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

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
15a
16
17
18
19

Government deficit

20=1-10

Net lending ( + ) / net borrowing (-)

-3.5

-5.5

-2.7

-2.6

-2.3

-4.2

-3.3

-3.2

-2.6

-3.5

-2.6

-2.0

-1.5

-1.5

35.7
20.4
12.1
8.2
0.1
7.2
3.5
4.0
0.5
39.1
5.0
14.4
1.8
1.7
11.3
11.0
1.2
0.7
3.0
3.0

34.7
20.9
12.0
8.9
0.1
7.4
2.2
2.9
1.3
40.2
4.9
12.7
4.1
1.3
11.7
11.4
1.2
0.3
4.1
3.9

39.6
25.3
14.1
10.9
0.3
7.4
2.3
1.7
2.8
42.3
4.8
13.1
3.8
1.7
12.5
12.0
1.7
0.8
3.9
4.6

39.7
25.9
14.3
11.3
0.3
7.2
2.3
1.6
2.7
42.3
5.5
12.7
3.7
1.7
12.4
11.8
1.7
0.7
3.8
4.0

38.9
27.0
14.1
12.6
0.3
6.9
2.4
1.7
0.8
41.2
5.3
12.4
3.5
1.7
12.5
11.9
1.9
0.6
3.3
3.8

38.4
26.2
13.8
12.1
0.2
7.0
3.1
1.6
0.5
42.6
6.4
13.8
3.3
1.9
12.3
11.7
1.9
0.7
2.2
2.4

38.6
26.5
13.4
13.0
0.2
7.1
2.7
1.5
0.8
41.9
5.9
13.7
3.3
0.8
13.2
12.5
2.0
0.9
2.2
2.4

37.9
25.4
13.0
12.2
0.2
6.9
2.3
1.6
1.5
41.1
6.1
13.0
3.1
0.8
12.8
12.2
2.0
1.2
2.2
2.2

38.4
26.0
13.4
12.3
0.2
7.1
2.4
1.5
1.5
41.0
6.3
12.8
3.2
0.7
12.8
12.2
1.9
0.7
2.7
2.8

38.9
26.2
13.0
13.0
0.2
7.0
2.2
1.7
1.8
42.4
6.7
12.8
3.0
1.1
12.8
12.3
1.9
0.9
3.3
3.1

39.4
26.6
12.8
13.6
0.2
6.9
2.3
1.7
1.8
42.0
6.2
12.8
2.9
1.0
12.6
12.1
2.4
1.2
2.9
2.9

41.2
28.0
13.6
14.3
0.1
6.9
2.2
1.6
2.4
43.2
6.5
13.0
2.9
1.3
12.4
11.9
2.4
1.1
3.6
3.7

41.9
27.8
13.5
14.1
0.2
6.8
2.6
1.4
3.2
43.3
6.8
12.7
2.6
1.3
11.7
11.2
2.3
1.5
4.5
4.6

-0.4

-0.4
0.0
-0.4

0.0

-0.4
0.0

41.6
27.8
13.5
14.1
0.2
6.8
2.6
1.3
3.2
43.1
6.4
12.6
2.6
1.3
11.7
11.2
2.7
1.5
4.4
4.4

-0.3

-2.4
0.8
1.7
0.0
0.0
-1.1
0.2
3.2
0.0
3.0
-0.8
1.1

:
3.8
2.0

1.8

:

-0.4

-2.2
-3.0
1.3
0.0
-0.1
-4.1
-0.1
-0.7
0.0
-1.2
-0.7
1.2

:
-1.8
-2.0

0.2

-0.3

-2.0
1.7
1.4
0.0
0.0
-0.8
1.1
3.7
0.1
2.1
0.2
1.2

:
1.1
-2.1

3.2

0.0

-4.1
0.5
-0.3
0.0
0.1
-0.1
0.7
4.6
0.4
3.5
-0.3
1.0

:
-1.7
3.1

-4.8

0.0

-3.2
2.8
2.3
0.0
-0.1
0.0
0.5
6.0
0.1
6.1
-0.9
0.7

:
0.5
-0.5

1.0

-0.2

-3.0
2.0
0.7
0.0
0.5
0.0
0.9
5.1
0.1
4.4
-0.1
0.7

:
0.5
-0.4

0.9

0.0

-2.6
3.7
0.9
0.0
1.2
0.2
1.3
6.2
0.1
4.6
0.2
1.4

:
-0.4
-0.2

-0.2

0.0

-3.6
1.5
-3.1
0.0
1.7
0.6
2.4
5.1
0.1
2.4
1.2
1.4

:
2.8
-1.8

-0.1

-2.5
2.1
-0.3
0.0
0.5
0.3
1.5
4.6
0.1
4.4
0.4
-0.3

:
0.6
0.9

4.5

-0.3

-0.1

-1.9
1.3
0.9
0.0
0.1
0.2
0.1
3.3
0.1
2.0
0.2
1.0

:
-1.5
5.5

-7.0

0.0

-1.5
0.0
-0.3
0.0
-0.6
-0.1
1.0
1.5
0.1
2.4
-0.2
-0.8

:
0.6
1.5

-0.9

:

:

:

:

:

:

:

:

:

:

:
:
:
:
:
34.5
7.9
0.0
0.3
22.1

4.2
83.9
0.0
66.4
10.8
6.7
-49.3
:

-2.7

2.3
-0.4

0.8

-1.1

0.0

-0.1
70.1
:
59.4
8.6
50.8
10.7
1.7
9.0
:
:
7.9

:
:
:
:
:
28.2
8.2
0.0
0.3
16.1

3.7
77.5
0.0
61.2
9.1
7.1
-49.2
:

-2.6

-2.4
-5.0

-3.0

-1.2

-0.5

-0.4
64.6
:
55.5
6.9
48.6
9.1
0.6
8.4
:
:
8.2

:
:
:
:
:
29.2
9.0
0.0
0.3
14.7

5.2
74.1
0.1
57.5
8.3
8.1
-44.9
:

-2.3

1.9
-0.3

1.7

-1.2

-0.5

-0.3
62.4
0.1
54.0
6.2
47.8
8.3
0.7
7.6
:
:
9.0

:
:
:
:
:
26.2
8.1
0.0
0.4
12.3

5.5
77.3
0.5
59.8
8.1
8.9
-51.0
:

:
:
:
:
:
29.4
9.9
0.0
0.3
13.2

6.0
82.6
0.6
65.1
7.1
9.9
-53.2
:

:
:
:
:
:
29.9
9.2
0.0
0.8
13.2

6.7
81.6
0.6
65.3
6.7
8.9
-51.6
:

:
:
:
:
:
32.0
9.7
0.0
2.0
12.4

7.8
84.3
0.7
67.2
6.7
9.7
-52.3
:

-4.2

-3.3

-3.2

-2.6

4.1
0.0

0.5

-1.0

0.6

-0.1
62.7
0.5
54.2
6.0
48.2
8.1
1.2
6.8
:
:
8.1

5.2
1.9

2.8

-0.7

-0.1

0.0
67.8
0.6
60.1
7.7
52.4
7.1
0.7
6.4
0.0
0.0
9.9

4.6
1.4

2.0

5.0
2.5

3.7

-0.7

-1.4

0.2

0.1

-0.2
67.6
0.6
60.3
5.7
54.6
6.7
0.7
5.9
0.3
0.0
9.2

0.1
69.9
0.7
62.6
3.7
58.8
6.7
0.8
5.9
1.0
0.0
9.7

:
:
:
:
:
34.7
6.0
0.0
3.6
15.4

9.8
83.7
0.7
67.7
4.8
10.4
-48.9
:

-3.5

0.9
-2.7

1.5

-1.4

-2.8

0.0
67.5
0.7
62.0
2.1
59.9
4.8
1.1
3.7
2.6
0.0
6.0

:
:
:
:
:
35.4
5.3
0.0
3.8
15.5

10.8
84.3
0.7
69.2
4.9
9.5
-48.9
:

:
:
:
:
:
33.3
6.0
0.0
3.8
13.3

10.3
88.5
0.7
72.9
4.9
10.1
-55.2
:

:
:
:
:
:
31.3
4.9
0.0
2.9
13.0

10.5
84.4
0.8
71.2
4.3
8.1
-53.1
:

-2.6

-2.0

-1.5

4.9
2.3

2.1

0.3

0.0

-0.1
68.6
0.7
62.9
3.2
59.7
4.9
0.3
4.6
2.9
0.0
5.3

2.2
0.2

1.3

-1.0

-0.1

-0.1
67.1
0.7
61.5
1.7
59.7
4.9
0.4
4.5
2.9
0.0
6.0

2.3
0.8

0.0

0.8

-0.1

0.1
63.9
0.8
58.8
2.5
56.3
4.3
0.4
3.9
2.5
0.0
4.9

:
:
:

:
:
:

:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

-3.5

-
-3.5

-5.5

3.8
-1.7

:

:

:

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

:

:

:

:
60.9
:
47.3
8.1
39.2
13.6
1.4
12.2
:
:
:

18.0
1.8
-2.3

17.7
2.1
-3.5

18.1
2.0
-0.8

18.6
2.1
-0.9

17.9
2.0
-1.0

19.7
2.1
-4.0

19.8
2.2
-3.3

19.5
2.2
-3.2

19.5
2.2
-2.0

20.1
2.2
-2.5

19.3
2.2
-1.9

19.9
2.1
-0.5

19.4
2.0
1.0

0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0

0.0
0.0

:

0.0
0.0
0.0
0.0
0.0

0.0
0.0
0.0
0.0
0.0
0.0

0.0
0.0

0.0

0.0

0.0

0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0

0.0

-1.5
0.0
-0.3
0.0
-0.6
-0.1
1.0
1.5
0.1
2.4
-0.2
-0.8

:
0.6
1.5

-0.9

:

:
:
:
:
:
30.8
4.7
0.0
2.9
13.0

10.2
84.1
0.8
71.2
4.2
7.8
-53.3
:

-1.5

2.3
0.8

0.0

0.8

-0.1

0.0
63.8
0.8
58.8
2.5
56.3
4.2
0.3
3.9
:
:
:

18.9
1.9
0.9

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus financial accounts)

Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

:

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

:

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

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

Table B - Government debt and link with the deficit

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other 
changes in assets / liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in 
assets / liabilities

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

57=20

Government deficit (-) / surplus (+)

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

Net acquisition of financial assets

61=(-)33

Incurrence in liabilities not in government debt

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Valuation effects and other changes in volume in 
government debt

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

0.6
0.0
0.0
0.0
0.0
0.0
0.0
0.5
0.1
0.6
0.4
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.1

0.0

0.0

0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0

:
0.0
0.0

0.0

:

:
:
:
:
:
0.4
0.2
0.0
0.0
0.0

0.2
0.3
0.0
0.0
0.0
0.3
0.1
:

0.0

0.0
0.0

0.0

0.0

0.0

0.0
0.0
:
0.0
0.0
0.0
0.0
0.0
0.0
:
:
:

0.5
0.1
0.1

 Government finance statistics – summary tables 1/2016

88

Malta

Consolidated general government (S.13)

Table A - Summary table

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

annual growth rates**

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
15a
16
17
18
19

7.5
10.6
9.0
12.9
4.7
9.5
5.2
-14.5
17.6
4.6
20.7
3.2
14.9
-19.1
2.3
2.2
41.4
60.1
-8.6
-6.5

5.7
9.2
7.9
11.1
4.3
9.6
8.1
3.2
-74.0
6.9
-5.0
16.2
-5.1
1.1
7.3
7.1
29.8
123.3
-9.0
-6.2

5.7
7.1
6.4
10.4
4.6
4.2
8.2
18.6
17.1
15.5
2.1
3.7
6.1
4.4
10.0
-2.0
13.4
-42.4
15.1
5.0
10.0
8.0
4.5
2.9
-3.4
9.6
11.6
26.5
4.2
7.1
4.0
6.5
40.5
-39.6
-72.4 2384.3
18.4
21.4
16.5
23.6

6.9
4.1
10.6
-3.8
49.9
2.0
15.8
-7.0
670.3
-4.7
12.9
1.7
6.9
-9.5
3.2
2.9
69.9
-82.1
-30.3
-15.5

10.9
12.7
12.6
11.4
87.0
5.5
-4.7
-30.7
114.5
6.1
-4.0
1.6
7.8
22.2
7.2
6.9
-3.5
39.5
28.8
28.9

Government deficit

20=1-10

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

:
:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:
:
:
:

0.7
8.6
0.0
-14.6
-1.2
-1.1
5.8

9.7
-11.6
4.7

Other economic flows in government assets and liabilities

2.8
27.1
0.0
0.3
-5.3
7.4
4.1

4.8
-7.6
20.5

:
12.8
2.6

-3.7

:
21.5
-0.2

-10.8

5.0
6.9
5.8
9.0
-16.3
2.5
3.0
0.7
-0.8
4.8
19.8
1.5
2.7
10.1
3.6
3.0
2.5
-1.7
3.2
-8.6

-9.0
17.1
0.0
-15.6
-19.3
-3.3
-0.9

-2.0
-6.8
19.1

:
-5.4
-2.5

-0.4

4.8
11.7
6.0
19.1
6.9
2.2
11.8
13.5
-66.2
4.0
3.5
4.3
0.5
4.3
7.8
8.2
17.7
-12.1
-7.8
1.4

6.4
18.9
-1.5
7.1
-5.6
31.3
5.1

3.7
2.5
17.8

:
4.0
-2.9

-6.9

5.0
3.0
3.8
2.3
-3.8
8.5
37.2
0.4
-41.7
10.0
27.7
18.2
2.3
17.5
5.3
5.0
7.9
18.4
-27.8
-31.3

1.8
-3.1
0.0
33.1
-0.6
15.4
6.6
274.7
6.5
-3.3
13.0

:
-6.1
4.4

11.3

0.6
1.7
-3.0
7.1
-7.1
0.7
-14.1
-7.6
67.4
-1.5
-6.8
-0.9
-2.0
-56.5
6.8
6.8
4.7
28.5
-3.3
-0.8

10.6
28.5
0.0
-15.3
-0.1
9.8
7.8
19.2
10.1
-10.8
8.3

:
1.8
-0.7

-1.9

5.5
3.0
4.4
1.6
5.1
5.0
-6.0
17.3
113.7
5.5
10.4
2.0
1.2
5.7
4.4
4.7
7.1
42.1
10.2
-1.2

7.5
7.3
0.0
184.3
-0.1
15.8
6.6
10.2
7.3
-2.1
8.0

:
1.9
-0.5

-1.8

5.8
6.4
7.7
5.2
0.6
6.6
5.5
-1.7
-0.3
4.1
6.8
3.2
6.7
-3.5
4.3
3.9
-1.8
-40.2
28.0
30.3

12.8
10.6
0.0
164.0
1.3
20.6
8.0
11.9
7.3
3.2
16.4

:
-1.4
-0.3

0.4

6.2
5.8
1.8
10.1
8.9
3.6
-3.8
17.7
29.2
8.6
12.3
4.6
-0.8
50.7
5.2
6.1
6.1
46.5
26.6
19.0

4.9
-33.9
0.0
88.0
4.6
32.7
6.3
10.1
3.8
18.4
15.2

:
9.0
-2.2

-9.1

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
:
:

:

:

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

:
:
:

:

:

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

:
:
:

:

:

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

:
:
:

:

:

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

Table B - Government debt and link with the deficit

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

:

:
:

:

:

:

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

Table C - Memorandum items

75
76
77=20+18-76
78
79

(**) or contributions for items 22 to 38

8.1
10.7

8.8
:

-10.4

10.8
0.4

:

:

:

:
10.8
:
14.0
10.3
14.8
-0.4
13.7
-2.0
:
:
:

10.4
7.7

3.0
:

-8.7

2.1
-6.6

:

:

:

:
2.1
:
4.1
20.8
0.8
-6.0
15.8
-8.8
:
:
:

4.9
7.6

5.8
:

-15.2

15.4
0.2

:

:

:

:
15.4
:
14.1
20.6
12.6
20.8
89.4
9.4
:
:
:

5.6
2.4

5.5
:

:

:

:

:

:

:

:

:

:

:
:
:
:
:
22.2
7.6
-0.2
-15.1
35.1

-3.9
5.6

9.2
-10.9
5.9

-6.5

6.2
-0.3

:

:

:

:
6.2
:
10.3
5.6
11.5
-11.0
-29.3
-5.7
:
:
7.6

3.4
4.9

2.0
:

:
:
:
:
:
15.5
27.1
1.2
-43.6
9.9

41.8
6.7

6.7
-2.2
24.7

-4.0

3.4
-0.6

1.2

-1.6

0.0

-0.2
3.4
:
4.4
-22.5
11.0
-2.2
-11.8
-0.1
:
:
27.1

0.6
-3.4

6.1
:

:
:
:
:
:
-14.4
8.6
-2.5
-15.7
-23.9

-7.9
-3.4

-3.6
-11.4
12.0

-3.9

-3.6
-7.5

-4.4

-1.8

-0.7

-0.6
-3.6
:
-2.2
-15.6
0.1
-11.5
-60.6
-2.1
:
:
8.6

7.5
9.8

4.6
:

:
:
:
:
:
10.5
17.6
-30.2
7.1
-2.2

50.3
2.2

0.4
-2.5
21.7

-3.7

3.2
-0.5

2.8

-2.0

-0.9

-0.5
3.2
:
3.9
-5.0
5.2
-2.8
14.0
-4.1
:
:
17.6

3.0
4.6

6.9
:

:
:
:
:
:
-4.4
-4.0
1.1
33.1
-11.2

12.4
11.0
274.7
10.7
3.6
16.4

:
:
:
:
:
12.4
21.4
-1.4
-15.3
7.9

10.9
7.1
19.2
9.0
-12.1
11.2

:
:
:
:
:
9.4
0.6
-42.8
184.3
7.3

19.6
6.1
10.2
7.8
1.4
-2.4

:
:
:
:
:
11.4
10.1
-1.3
164.0
-1.8
112.8
21.2
7.7
11.9
7.3
4.4
13.2

-7.1

-5.2

-5.1

-4.0

7.1
0.0

0.8

-1.7

0.9

-0.1
7.1
274.7
6.8
3.1
7.3
3.9
89.9
-3.9
:
:
-4.0

17.1
7.6

6.4
:

8.2
3.0

4.4

-1.2

-0.2

-0.1
8.2
19.2
11.2
29.6
8.9
-12.1
-43.3
-6.5
:
:
21.4

0.4
7.3

0.2
:

7.2
2.2

3.2

-1.2

0.4

-0.3
7.2
10.2
7.9
-20.3
12.0
1.6
14.5
0.1
:
:
0.6

5.9
5.9

7.5
:

7.8
3.8

5.7

-2.2

0.2

0.1
7.8
11.9
8.1
-31.9
12.3
4.3
13.7
3.2
234.6
:
10.2

4.5
5.1

4.2
:

:
:
:
:
:
14.0
-35.6
-0.6
88.0
30.0
-51.6
31.4
4.2
10.1
5.8
-24.9
12.8

-5.3

1.3
-4.0

2.3

-2.1

-4.2

0.0
1.3
10.1
4.0
-40.1
6.8
-25.0
44.0
-34.5
182.2
:
-35.7

7.7
6.3

4.9
:

7.3
7.8
4.6
11.6
-20.9
4.1
14.5
3.5
7.0
4.8
-2.4
5.8
1.9
4.4
4.2
4.1
33.0
42.2
-6.5
-3.9

6.4
-4.5
0.0
14.1
2.4
16.6
5.8
9.6
6.8
8.9
-2.9

:
1.7
1.1

0.7

:

:
:
:
:
:
8.1
-5.2
-14.2
14.1
6.5
1.8
16.6
6.9
9.6
8.3
8.9
-3.4

10.6
11.2
11.9
10.8
-7.3
6.8
0.0
1.8
37.8
8.9
11.3
7.4
5.3
30.8
4.1
4.4
7.8
-3.6
32.2
36.0

4.0
18.2
0.0
3.9
1.3
0.9
4.1
9.3
3.0
4.4
11.3

:
-4.6
6.8

15.1

:

:
:
:
:
:
-0.6
19.0
7.5
3.9
-9.4
0.8
0.9
10.9
9.3
11.3
4.4
11.7

10.6
7.8
8.3
7.1
26.7
6.4
29.8
-4.0
47.5
9.1
13.7
6.5
-1.4
5.3
2.9
2.4
4.0
41.0
34.7
35.4

0.1
-5.6
-100.0
-17.1
-0.8
10.9
1.9
12.4
3.6
-4.2
-8.5

:
1.9
1.9

1.9

:

:
:
:
:
:
2.0
-12.1
-100.0
-16.5
6.7
2.2
10.9
3.7
12.4
6.4
-4.2
-12.3

-4.1

-3.1

-2.4

7.6
3.6

3.3

0.5

0.0

-0.2
7.6
9.6
7.5
61.0
5.6
9.0
-72.1
33.6
19.6
:
-5.2

2.1
4.9

6.0
:

3.4
0.3

2.1

-1.6

-0.1

-0.1
3.4
9.3
3.2
-43.4
5.7
4.5
41.5
2.1
4.2
:
18.9

8.6
1.3

5.7
:

3.7
1.3

0.1

1.3

-0.1

0.1
3.7
12.4
4.2
58.1
2.6
-4.1
1.2
-4.6
-4.6
:
-12.1

6.1
3.5

8.8
:

 Government finance statistics – summary tables 1/2016

89

Netherlands

Consolidated general government (S.13)

Table A - Summary table

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
15a
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl . own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

Government deficit

1995

2000

2005

2006

2007

2008

2009

2010

in million national currency

146 760
72 605
34 345
37 479
781
52 030
11 673
10 252
200
174 713
19 090
32 391
16 734
3 434
69 041
46 503
5 275
17 846
10 902
11 956

195 557
100 708
50 683
48 538
1 487
68 330
15 834
10 464
221
187 137
25 151
39 780
14 808
6 098
76 597
47 117
8 954
2 758
12 991
16 820

229 470
124 654
64 493
58 448
1 713
70 844
19 565
14 151
256
230 867
33 823
49 463
11 800
6 827
97 348
56 135
11 499
2 021
18 086
20 347

250 495
133 147
68 971
62 359
1 817
79 127
20 407
17 511
303
249 276
36 040
50 498
11 623
6 938
109 511
57 773
13 180
1 568
19 918
22 744

261 648
141 857
72 035
67 940
1 882
80 581
21 087
17 840
283
260 350
38 107
52 561
11 998
7 974
113 394
58 793
12 359
2 328
21 629
23 718

279 849
144 346
73 255
69 295
1 796
89 593
21 879
23 724
307
278 419
41 314
55 456
12 995
8 305
119 860
61 579
13 748
3 087
23 654
25 446

263 942
137 654
68 146
67 693
1 815
82 463
22 152
21 400
273
297 480
44 228
58 579
12 494
10 110
128 656
65 876
10 494
6 445
26 474
26 578

272 585
143 212
71 361
70 134
1 717
86 277
22 551
20 072
473
304 107
43 908
60 116
11 162
10 398
134 095
69 192
12 587
6 426
25 415
26 207

20=1-10

Net lending ( + ) / net borrowing (-)

-27 953

8 420

-1 397

1 219

1 298

1 430

-33 538

-31 522

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus  financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other changes in assets 
/ liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in assets / 
liabilities

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

:

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

:
:
:

:

:

:
:
201 202
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:

175

8 245
-3 365
-773
234
660
-3 086
-400
-11 610
29
-4 900
-6 774
35

:
-11 678
2 038

-13 716

:

:
:
240 893
:
:
144 776
17 261
3 371
31 214
57 152
59
35 778
269 492
1 507
192 256
51 438
24 291
-124 716
:

-720

-677
6 044
4 865
80
2 511
-70
-1 342
6 721
1 424
4 666
414
217

:
9 483
734

8 749

:

:
:
305 231
:
:
147 926
20 677
2 540
30 306
56 933
1 814
37 470
311 285
2 402
239 537
44 691
24 655
-163 359
:

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-27 953

8 420

-1 397

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

61=(-)33

Net acquisition of financial assets

Incurrence in liabilities not in government debt

62

Valuation effects and other changes in volume in government debt

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

:
:

-17 381

3 589

:

184
:
:
:
:
:
:
:
:
:
:
:

-11 243
-2 823

-3 365

-35

402

175
230 080
1 507
177 335
5 564
171 771
51 238
6 466
44 772
:
:
20 691

7 091
5 694

6 044

-217

587

-720
267 038
2 402
220 048
18 050
201 998
44 588
4 936
39 652
:
:
25 031

2 015

-796
-6 590
-5 015
-29
-397
-4 220
3 071
-5 794
-500
-10 047
145
4 608

:
-3 546
-10 274

-791

2 089
6 535
4 623
393
2 863
-1 632
288
4 446
-19
-3 126
5 152
2 439

:
7 001
-4 313

6 728

11 314

-1 144

2 574
85 054
238
34
44 842
37 020
2 920
82 480
-247
73 825
13 306
-4 404

:
8 426
11 899

-3 473

47

-33 585
-27 338
-1 071
22 619
-27 906
-25 387
4 407
6 247
-565
-11 512
17 274
1 050

:
6 801
-2 650

9 451

-7

-31 515
-3 998
-3 840
-1 662
-1 043
-1 554
4 101
27 517
-108
26 279
-2 001
3 347

:
5 050
6 129

-1 079

:

:

:

:

:

:
:
319 129
:
:
137 790
14 233
2 341
29 828
53 820
1 750
37 568
295 217
1 902
221 132
44 425
27 758
-157 427
:

1 219

-9 436
-8 217

-6 590

-4 608

966

2 015
257 602
1 902
211 373
13 950
197 423
44 327
4 379
39 948
:
:
18 324

:
:
334 351
:
:
151 326
18 625
2 753
32 694
60 532
2 109
36 722
295 350
1 883
213 893
49 326
30 248
-144 024
:

1 298

2 282
3 580

6 535

-2 439

275

-791
259 884
1 883
208 776
16 810
191 966
49 225
9 814
39 411
:
:
23 487

:
:
353 999
:
:
244 806
19 136
2 122
77 539
102 279
2 953
43 730
389 729
1 636
299 342
62 804
25 947
-144 923
:

:
:
366 717
:
:
224 269
18 108
23 965
49 635
87 121
2 146
45 440
393 326
1 071
287 054
78 033
27 168
-169 057
:

:
:
380 382
:
:
225 321
14 304
23 493
48 403
87 761
2 027
51 360
426 972
963
317 993
77 354
30 662
-201 651
:

1 430

-33 538

-31 522

88 247
89 677

85 054

4 404

1 363

-1 144
348 131
1 636
283 796
84 164
199 632
62 699
11 563
51 136
:
:
24 211

733
-32 805

-27 338

-1 050

-4 464

47
348 864
1 071
269 876
57 654
212 222
77 917
10 527
67 390
0
0
44 219

23 763
-7 759

-3 998

-3 347

-452

38
372 627
963
294 494
53 318
241 176
77 170
12 810
64 360
1 247
0
39 824

72 790
10 109
-27 160
325 341
1 099

91 572
12 770
8 641
448 061
1 159

121 722
16 628
61
545 609
1 198

135 492
17 424
3 713
579 212
1 185

142 750
18 330
4 597
613 280
1 191

152 650
19 205
5 879
639 163
1 203

163 355
19 721
-26 785
617 540
1 224

167 232
20 588
-26 695
631 512
1 245

 Government finance statistics – summary tables 1/2016

90

Netherlands

Consolidated general government (S.13)

in million national currency

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

Table A - Summary table

2011

2012

2013

2014

2015

2015

2015

2015

2015

2015

Government revenue and expenditure
274 438
139 852
69 685
68 629
1 538
92 026
22 923
19 220
417
302 010
42 804
59 718
11 295
9 674
137 578
71 365
12 656
4 128
24 157
25 714

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
15a
16
17
18
19

Government deficit

278 801
135 482
68 466
65 633
1 383
98 213
22 683
22 088
335
303 865
42 608
60 113
10 606
8 929
141 486
73 419
12 608
4 287
23 228
24 158

286 536
139 107
71 430
65 946
1 731
100 737
22 582
23 677
433
302 073
41 594
60 242
9 907
8 200
145 648
77 062
12 456
5 107
18 919
23 692

290 909
147 694
75 187
70 982
1 525
101 761
22 750
18 259
445
306 527
41 650
60 786
9 551
8 102
146 714
77 696
13 869
3 858
21 997
23 144

291 987
155 691
75 795
78 282
1 614
99 722
22 699
13 180
695
304 420
40 394
59 957
8 211
7 883
149 548
78 161
13 434
3 535
21 458
23 454

-91 733

-88 257
-3 476
-91 733

-180

-88 077
-3 476

171 118
146 102
70 195
74 294
1 613
1 655
9 967
11 693
1 701
182 484
13 462
21 523
8 127
3 809
21 385
15 722
97 680
5 439
11 059
11 080

94 549
9 589
5 600
3 988
1
1 436
12 718
68 336
2 470
96 829
25 340
36 889
264
2 348
17 606
7 555
2 460
1 572
10 350
12 325

118 053
0
0
0
0
96 631
14
21 408
0
116 840
1 592
1 545
0
1 726
110 557
54 884
1 371
0
49
49

20=1-10

-27 572

-25 064

-15 537

-15 618

-12 433

-11 366

-2 280

1 213

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

978

479

-275

236

-759

-28 550
-9 463
39
-1 323
959
-6 899
-2 239
19 087
155
15 702
5 751
-2 521

-25 543
7 643
754
-2 294
8 868
731
-416
33 186
27
23 929
10 954
-1 724

-15 262
-5 345
-3 798
-6 429
3 371
1 006
505
9 917
-90
16 511
-6 765
261

:
8 418
14 287

-5 869

:
13 994
5 510

8 484

:
-1 158
-11 997

-15 854
-4 990
430
-4 571
198
-1 455
408
10 864
71
9 696
166
931

:
15 630
29 294

-11 674
-20 133
-2 084
-870
-4 513
-4 297
-8 369
-8 459
157
-9 665
-1 981
3 030

:
9 357
-3 935

10 839

-13 664

13 292

:

:

:

:

:

Other economic flows in government assets and liabilities

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
:
402 196
:
:
239 410
10 958
13 255
68 207
92 302
771
54 688
496 962
1 055
376 994
91 936
26 977
-257 552
:
Table B - Government debt and link with the deficit

:
:
397 364
:
:
245 913
14 809
20 027
58 133
94 450
1 527
58 494
499 042
1 145
377 652
93 814
26 431
-253 129
:

:
:
390 544
:
:
224 276
14 287
22 425
49 384
82 572
1 826
55 608
460 346
1 118
347 693
83 372
28 163
-236 070
:

:
:
:
:
:
250 050
11 452
9 031
68 493
90 801
710
70 273
537 120
1 126
415 844
92 242
27 908
-287 070
:

:
:
:
:
:
239 274
9 429
8 367
63 327
95 834
633
62 317
524 726
1 283
402 007
90 345
31 091
-285 452
:

57=20

-27 572

-25 064

-15 537

-15 618

-12 433

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

23 794
-3 778

-9 463

2 521

-426

3 590
396 421
1 675
309 572
43 445
266 127
85 174
18 389
66 785
4 187
0
38 538

32 170
7 106

7 643

1 724

-1 919

-342
428 591
1 168
331 669
32 976
298 693
95 754
27 319
68 435
11 791
0
36 363

13 606
-1 931

-5 345

-261

3 672

3
442 197
1 254
347 169
26 086
321 083
93 774
26 264
67 510
14 096
0
24 984

9 859
-5 759

-4 990

-931

317

-155
452 056
1 126
356 865
23 095
333 770
94 065
28 129
65 936
14 684
0
21 193

-10 392
-22 825

-20 133

-3 030

409

-71
441 664
2 043
347 511
14 051
333 460
92 110
27 246
64 864
14 015
0
18 429

Table C - Memorandum items

75
76
77=20+18-76
78
79

167 158
21 023
-24 438
642 929
1 217

169 875
21 438
-23 274
645 164
1 188

170 138
21 753
-18 371
650 857
1 168

171 197
21 902
-15 523
662 770
:

171 619
21 962
-12 937
678 572
:

2 788
-640
283
4 396
0
-1 251
2 788
-640
283
4 396
-1 251

-14
-14

:

-66 462
-16 664
-1 837
-31 782
0

-16 179
-66 462
-16 664
-1 837
-31 782
-16 179

3 966
3 966

2 788

1 251

-73

0
-50 446
-16 664
-1 577
0
-1 577
-32 205
-30 406
-1 799

-759

-10 607
-19 317
-827
114
-7 034
-4 140
-7 430
-8 710
797
-9 941
-1 549
1 983

:
9 256
-3 980

13 236

:

:
:
:
:
:
215 885
2 574
1 510
84 368
71 132
:
56 301
470 203
17 947
402 865
36 930
12 461
-254 318
:

-11 366

-9 523
-20 889

-19 317

-1 983

423

-12
403 672
18 707
348 102
14 051
334 051
36 863
20 500
16 363
:
:
:

41 195
10 370
-10 677

0

-2 280
-2 860
126
-1 267
-1 875
-157
313
-580
:
-7
-433
-140

:
115
59

56

:

:
:
:
:
:
72 535
16 457
8 694
10 741
24 702
:
11 941
76 499
:
979
54 874
20 646
-3 964
:

-2 280

-440
-2 720

-2 860

140

59

-59
58 115
:
986
0
986
57 129
6 832
50 297
:
:
:

71 515
11 484
-3 414

0

1 213
-744
-743
0
0
0
-1
-1 957
:
0
-4 395
2 438

:
0
0

0

:

:
:
:
:
:
17 316
7 062
0
0
0
:
10 254
44 486
:
0
30 323
14 163
-27 170
:

1 213

-4 395
-3 182

-744

-2 438

0

0
30 323
:
0
0
0
30 323
30 320
3
:
:
:

58 909
108
1 154

 Government finance statistics – summary tables 1/2016

91

Netherlands

Consolidated general government (S.13)

Table A - Summary table

Government revenue and expenditure
Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl. own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

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
15a
16
17
18
19

Government deficit

in % of GDP

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

1995 2000

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015 2015

2015

2015

2015

2015

45.1
22.3
10.6
11.5
0.2
16.0
3.6
3.2
0.1
53.7
5.9
10.0
5.1
1.1
21.2
14.3
1.6
5.5
3.4
3.7

43.6
22.5
11.3
10.8
0.3
15.3
3.5
2.3
0.0
41.8
5.6
8.9
3.3
1.4
17.1
10.5
2.0
0.6
2.9
3.8

42.1
22.8
11.8
10.7
0.3
13.0
3.6
2.6
0.0
42.3
6.2
9.1
2.2
1.3
17.8
10.3
2.1
0.4
3.3
3.7

43.2
23.0
11.9
10.8
0.3
13.7
3.5
3.0
0.1
43.0
6.2
8.7
2.0
1.2
18.9
10.0
2.3
0.3
3.4
3.9

42.7
23.1
11.7
11.1
0.3
13.1
3.4
2.9
0.0
42.5
6.2
8.6
2.0
1.3
18.5
9.6
2.0
0.4
3.5
3.9

43.8
22.6
11.5
10.8
0.3
14.0
3.4
3.7
0.0
43.6
6.5
8.7
2.0
1.3
18.8
9.6
2.2
0.5
3.7
4.0

42.7
22.3
11.0
11.0
0.3
13.4
3.6
3.5
0.0
48.2
7.2
9.5
2.0
1.6
20.8
10.7
1.7
1.0
4.3
4.3

43.2
22.7
11.3
11.1
0.3
13.7
3.6
3.2
0.1
48.2
7.0
9.5
1.8
1.6
21.2
11.0
2.0
1.0
4.0
4.1

42.7
21.8
10.8
10.7
0.2
14.3
3.6
3.0
0.1
47.0
6.7
9.3
1.8
1.5
21.4
11.1
2.0
0.6
3.8
4.0

43.2
21.0
10.6
10.2
0.2
15.2
3.5
3.4
0.1
47.1
6.6
9.3
1.6
1.4
21.9
11.4
2.0
0.7
3.6
3.7

44.0
21.4
11.0
10.1
0.3
15.5
3.5
3.6
0.1
46.4
6.4
9.3
1.5
1.3
22.4
11.8
1.9
0.8
2.9
3.6

43.9
22.3
11.3
10.7
0.2
15.4
3.4
2.8
0.1
46.2
6.3
9.2
1.4
1.2
22.1
11.7
2.1
0.6
3.3
3.5

43.0 -13.5
22.9
11.2
11.5
0.2
14.7
3.3
1.9 -13.0
-0.5
0.1
44.9 -13.5

6.0
8.8
1.2
1.2
22.0
11.5

0.0

2.0 -13.0
-0.5
0.5
3.2
3.5

25.2
21.5
10.3
10.9
0.2
0.2
1.5
1.7
0.3
26.9
2.0
3.2
1.2
0.6
3.2
2.3
14.4
0.8
1.6
1.6

13.9
1.4
0.8
0.6
0.0
0.2
1.9
10.1
0.4
14.3
3.7
5.4
0.0
0.3
2.6
1.1
0.4
0.2
1.5
1.8

17.4
0.0
0.0
0.0
0.0
14.2
0.0
3.2
0.0
17.2
0.2
0.2
0.0
0.3
16.3
8.1
0.2
0.0
0.0
0.0

20=1-10

Net lending ( + ) / net borrowing (-)

-8.6

1.9

-0.3

0.2

0.2

0.2

-5.4

-5.0

-4.3

-3.9

-2.4

-2.4

-1.8

-1.7

-0.3

0.2

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus financial accounts)

Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

:

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

0.0

1.8
-0.8
-0.2
0.1
0.1
-0.7
-0.1
-2.6
0.0
-1.1
-1.5
0.0

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other 
changes in assets / liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in 
assets / liabilities

:

:

-3.1

:

Government balance sheet 

:
:
:

:
-2.6
0.5

-0.1

-0.1
1.1
0.9
0.0
0.5
0.0
-0.2
1.2
0.3
0.9
0.1
0.0

:
1.7
0.1

1.6

:

0.3

-0.1
-1.1
-0.9
0.0
-0.1
-0.7
0.5
-1.0
-0.1
-1.7
0.0
0.8

:
-0.6
-1.8

1.2

-0.1

0.3
1.1
0.8
0.1
0.5
-0.3
0.0
0.7
0.0
-0.5
0.8
0.4

:
1.1
-0.7

-0.2

0.4
13.3
0.0
0.0
7.0
5.8
0.5
12.9
0.0
11.6
2.1
-0.7

:
1.3
1.9

0.0

-5.4
-4.4
-0.2
3.7
-4.5
-4.1
0.7
1.0
-0.1
-1.9
2.8
0.2

:
1.1
-0.4

0.0

-5.0
-0.6
-0.6
-0.3
-0.2
-0.2
0.6
4.4
0.0
4.2
-0.3
0.5

:
0.8
1.0

0.2

-4.4
-1.5
0.0
-0.2
0.1
-1.1
-0.3
3.0
0.0
2.4
0.9
-0.4

:
1.3
2.2

1.8

-0.5

1.5

-0.2

-0.9

:

:

:

:

:

:

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

:
:
61.8
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:
:
53.8
:
:
32.3
3.9
0.8
7.0
12.8

8.0
60.1
0.3
42.9
11.5
5.4
-27.8
:

:
:
55.9
:
:
27.1
3.8
0.5
5.6
10.4

6.9
57.1
0.4
43.9
8.2
4.5
-29.9
:

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-8.6

1.9

-0.3

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

Net acquisition of financial assets

61=(-)33

Incurrence in liabilities not in government debt

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Valuation effects and other changes in volume in 
government debt

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

:
:

-5.3

1.1

:

0.1
:
:
:
:
:
:
:
:
:
:
:

-2.5
-0.6

-0.8

0.0

0.1

0.0
51.4
0.3
39.6
1.2
38.3
11.4
1.4
10.0
:
:
4.6

1.3
1.0

1.1

0.0

0.1

-0.1
48.9
0.4
40.3
3.3
37.0
8.2
0.9
7.3
:
:
4.6

:
:
55.1
:
:
23.8
2.5
0.4
5.1
9.3

6.5
51.0
0.3
38.2
7.7
4.8
-27.2
:

0.2

-1.6
-1.4

-1.1

-0.8

0.2

0.3
44.5
0.3
36.5
2.4
34.1
7.7
0.8
6.9
:
:
3.2

:
:
54.5
:
:
24.7
3.0
0.4
5.3
9.9

6.0
48.2
0.3
34.9
8.0
4.9
-23.5
:

0.2

0.4
0.6

1.1

-0.4

0.0

-0.1
42.4
0.3
34.0
2.7
31.3
8.0
1.6
6.4
:
:
3.8

:
:
55.4
:
:
38.3
3.0
0.3
12.1
16.0

6.8
61.0
0.3
46.8
9.8
4.1
-22.7
:

0.2

13.8
14.0

13.3

0.7

0.2

-0.2
54.5
0.3
44.4
13.2
31.2
9.8
1.8
8.0
:
:
3.8

:
:
59.4
:
:
36.3
2.9
3.9
8.0
14.1

7.4
63.7
0.2
46.5
12.6
4.4
-27.4
:

-5.4

0.1
-5.3

-4.4

-0.2

-0.7

0.0
56.5
0.2
43.7
9.3
34.4
12.6
1.7
10.9
0.0
0.0
7.2

:
:
60.2
:
:
35.7
2.3
3.7
7.7
13.9

8.1
67.6
0.2
50.4
12.2
4.9
-31.9
:

-5.0

3.8
-1.2

-0.6

-0.5

-0.1

0.0
59.0
0.2
46.6
8.4
38.2
12.2
2.0
10.2
0.2
0.0
6.3

:
:
60.7
:
:
34.9
2.2
3.5
7.7
12.8

8.6
71.6
0.2
54.1
13.0
4.4
-36.7
:

-4.3

3.7
-0.6

-1.5

0.4

-0.1

0.6
61.7
0.3
48.2
6.8
41.4
13.2
2.9
10.4
0.7
0.0
6.0

0.1

-4.0
1.2
0.1
-0.4
1.4
0.1
-0.1
5.1
0.0
3.7
1.7
-0.3

:
2.2
0.9

1.3

:

:
:
61.6
:
:
38.1
2.3
3.1
9.0
14.6

9.1
77.4
0.2
58.5
14.5
4.1
-39.2
:

-3.9

5.0
1.1

1.2

0.3

-0.3

-0.1
66.4
0.2
51.4
5.1
46.3
14.8
4.2
10.6
1.8
0.0
5.6

0.0

-2.3
-0.8
-0.6
-1.0
0.5
0.2
0.1
1.5
0.0
2.5
-1.0
0.0

:
-0.2
-1.8

0.0

-2.4
-0.8
0.1
-0.7
0.0
-0.2
0.1
1.6
0.0
1.5
0.0
0.1

:
2.4
4.4

1.7

-2.1

-0.1

-1.7
-3.0
-0.3
-0.1
-0.7
-0.6
-1.2
-1.2
0.0
-1.4
-0.3
0.4

:
1.4
-0.6

2.0

:

:

:

:
:
61.8
:
:
36.8
1.7
2.0
10.5
14.2

8.4
76.4
0.2
57.9
14.1
4.1
-39.6
:

-2.4

2.1
-0.3

-0.8

0.0

0.6

0.0
67.9
0.2
53.3
4.0
49.3
14.4
4.0
10.4
2.2
0.0
3.8

:
:
:
:
:
37.7
1.7
1.4
10.3
13.7

10.6
81.0
0.2
62.7
13.9
4.2
-43.3
:

-2.4

1.5
-0.9

-0.8

-0.1

0.0

0.0
68.2
0.2
53.8
3.5
50.4
14.2
4.2
9.9
2.2
0.0
3.2

:
:
:
:
:
35.3
1.4
1.2
9.3
14.1

9.2
77.3
0.2
59.2
13.3
4.6
-42.1
:

-1.8

-1.5
-3.4

-3.0

-0.4

0.1

0.0
65.1
0.3
51.2
2.1
49.1
13.6
4.0
9.6
2.1
0.0
2.7

0.4
-0.1
0.0
0.6
0.0
-0.2
0.4
-0.1
0.0
0.6
-0.2

0.0
0.0

:

-9.8
-2.5
-0.3
-4.7
0.0

-2.4
-9.8
-2.5
-0.3
-4.7
-2.4

0.6
0.6

0.4

0.2

0.0

0.0
-7.4
-2.5
-0.2
0.0
-0.2
-4.7
-4.5
-0.3

-0.1

-1.6
-2.8
-0.1
0.0
-1.0
-0.6
-1.1
-1.3
0.1
-1.5
-0.2
0.3

:
1.4
-0.6

2.0

:

:
:
:
:
:
31.8
0.4
0.2
12.4
10.5

8.3
69.3
2.6
59.4
5.4
1.8
-37.5
:

-1.7

-1.4
-3.1

-2.8

-0.3

0.1

0.0
59.5
2.8
51.3
2.1
49.2
5.4
3.0
2.4
:
:
:

6.1
1.5
-1.6

0.0

-0.3
-0.4
0.0
-0.2
-0.3
0.0
0.0
-0.1
:
0.0
-0.1
0.0

:
0.0
0.0

0.0

:

:
:
:
:
:
10.7
2.4
1.3
1.6
3.6

1.8
11.3
:
0.1
8.1
3.0
-0.6
:

-0.3

-0.1
-0.4

-0.4

0.0

0.0

0.0
8.6
:
0.1
0.0
0.1
8.4
1.0
7.4
:
:
:

10.5
1.7
-0.5

0.0

0.2
-0.1
-0.1
0.0
0.0
0.0
0.0
-0.3
:
0.0
-0.6
0.4

:
0.0
0.0

0.0

:

:
:
:
:
:
2.6
1.0
0.0
0.0
0.0

1.5
6.6
:
0.0
4.5
2.1
-4.0
:

0.2

-0.6
-0.5

-0.1

-0.4

0.0

0.0
4.5
:
0.0
0.0
0.0
4.5
4.5
0.0
:
:
:

8.7
0.0
0.2

22.4
3.1
-8.3

20.4
2.9
1.9

22.3
3.0
0.0

23.4
3.0
0.6

23.3
3.0
0.7

23.9
3.0
0.9

26.5
3.2
-4.3

26.5
3.3
-4.2

26.0
3.3
-3.8

26.3
3.3
-3.6

26.1
3.3
-2.8

25.8
3.3
-2.3

25.3
3.2
-1.9

 Government finance statistics – summary tables 1/2016

92

Netherlands

Consolidated general government (S.13)

Table A - Summary table

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

annual growth rates**

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
15a
16
17
18
19

Government deficit

20=1-10

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

7.6
6.9
7.0
6.7
14.6
7.0
6.9
22.5
-20.2
3.8
8.9
5.8
-7.9
0.1
4.5
1.4
21.8
6.4
-8.5
7.5

4.3
8.0
11.0
5.5
-11.8
-4.4
5.5
22.0
43.0
9.9
10.4
7.0
-6.8
10.1
6.6
5.1
24.4
42.4
38.9
10.6

1.4
3.3
2.0
4.0
29.5
0.7
3.7
-13.5
-28.5
5.6
8.2
6.7
-7.4
3.4
7.8
4.4
-3.7
-27.7
12.2
10.2

2.3
-1.0
2.7
-4.6
-13.8
6.2
7.2
2.7
65.0
4.5
7.3
5.3
-5.8
-2.2
6.4
5.9
-4.5
2.0
3.5
4.2

3.9
2.8
4.5
0.7
3.6
4.0
4.3
13.4
4.0
0.9
0.3
1.9
0.8
5.6
2.4
2.1
8.2
-10.8
-10.9
-4.6

-2.1
-4.3
7.5
2.2
-4.3
-1.1
-4.2
2.0
-2.5
-11.7
0.1

-1.8
-13.2
1.4
-1.2
3.6
-5.7
-0.5
1.4
1.5
-2.7
-11.9

-1.3
-7.7
-8.8
-2.1
-1.2
2.9
3.2
-2.3
4.2
-3.1
9.2

0.3
12.9
-4.5
-7.9
-5.5
10.5
5.4
3.7
6.5
-5.3
17.7

-1.6
1.5
-10.7
-2.1
-1.2
-2.4
2.4
2.7
5.3
-3.6
-11.0

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
-7.3
0.7

11.5

:
-3.4
-0.2

3.5

:
-4.8
2.0

9.1

:
1.8
-1.0

-3.3

:

:

:

:

:
:
5.9
:
:
-9.4
-3.5
7.7
2.2
-20.7
-48.7
-1.1
-3.4
2.0
-1.5
-11.4
0.1

:
:
6.7
:
:
-5.1
-12.1
-8.2
-0.1
-5.5
-5.1
-5.3
-0.7
2.3
1.2
-2.4
-11.8

:
:
6.3
:
:
-6.1
-9.2
-8.7
-0.8
-14.4
-37.5
3.9
5.2
-40.9
7.2
-3.0
9.3

:
:
6.0
:
:
2.1
12.0
-5.4
-8.4
-0.2
600.0
11.0
4.4
3.5
5.3
-5.8
17.6

Table B - Government debt and link with the deficit

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Table C - Memorandum items

75
76
77=20+18-76
78
79

(**) or contributions for items 22 to 38

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:
:
-2.0

7.9
7.3

8.0
1.1

-0.7

0.9
0.1

-1.1

1.3

0.2

-0.2
0.9
2.3
1.8
6.2
1.6
-2.3
42.5
-8.7
:
:
-11.4

8.7
6.9

6.4
2.8

-4.4

2.6
-1.8

-0.8

-0.9

-0.2

0.1
2.6
-40.9
4.6
173.3
-1.1
-3.0
7.2
-5.3
:
:
-9.2

9.6
6.4

3.7
1.6

-6.4

4.9
-1.5

0.2

-1.7

0.3

-0.2
4.9
3.5
7.6
26.0
5.9
-5.8
-18.3
-2.6
:
:
10.3

6.2
5.8

2.5
1.5

:
2.2
1.0

0.0

:

:
:
2.6
:
:
0.6
1.1
-6.5
-1.9
3.9
234.3
-1.3
3.4
3.7
6.6
-3.8
-10.9

-3.6

4.1
0.4

-0.9

1.2

0.1

0.0
4.1
3.7
5.8
-12.7
7.9
-3.8
-27.3
1.2
:
:
3.1

1.5
4.1

3.4
-1.4

4.5
9.1
4.7
14.2
13.0
-2.6
1.0
10.1
-34.0
1.0
4.6
1.6
-2.8
-4.8
1.5
0.4
3.6
-21.8
-3.1
-0.1

4.6
31.2
3.2
9.0
-0.1
-3.5
2.2
145.6
2.0
0.9
0.9

:
7.2
0.2

-5.1

9.2
6.8
6.9
6.7
6.1
11.7
4.3
23.7
18.4
8.0
6.6
2.1
-1.5
1.6
12.5
2.9
14.6
-22.4
10.1
11.8

-4.5
-24.3
-1.1
-1.3
-7.4
8.2
-1.9
-20.8
-4.2
0.3
18.7

:
-2.4
-3.3

-4.1

4.5
6.5
4.4
8.9
3.6
1.8
3.3
1.9
-6.6
4.4
5.7
4.1
3.2
14.9
3.5
1.8
-6.2
48.5
8.6
4.3

4.7
32.5
16.8
9.6
-3.0
0.8
1.5
-1.0
-1.4
11.6
8.8

:
5.1
-1.5

-7.2

:

:

:

:
:
2.7
:
:
11.7
32.5
1.7
9.0
18.7
121.5
-2.8
2.5
145.6
2.3
1.3
0.5

-0.5

2.7
2.2

2.3

-0.1

0.2

-0.3
2.7
145.6
2.4
1.5
2.5
1.3
-16.0
3.9
:
:
32.3

3.5
4.0

4.1
-1.1

:
:
4.6
:
:
-6.9
-31.2
-7.8
-1.6
-5.5
-3.5
0.3
-5.2
-20.8
-7.7
-0.6
12.6

0.5

-3.5
-3.1

-2.5

-1.7

0.4

0.8
-3.5
-20.8
-3.9
-22.7
-2.3
-0.6
-11.3
0.7
:
:
-26.8

11.3
4.8

6.2
-1.1

:
:
4.8
:
:
9.8
30.9
17.6
9.6
12.5
20.5
-2.3
0.0
-1.0
-3.3
11.0
9.0

0.5

0.9
1.4

2.5

-0.9

0.1

-0.3
0.9
-1.0
-1.2
20.5
-2.8
11.0
124.1
-1.3
:
:
28.2

5.4
5.2

5.9
0.5

7.0
1.8
1.7
2.0
-4.6
11.2
3.8
33.0
8.5
6.9
8.4
5.5
8.3
4.2
5.7
4.7
11.2
32.6
9.4
7.3

-5.7
-4.6
-7.0
-2.3
1.1
-8.0
1.2
-9.8
-11.1
6.8
7.1
5.6
-3.9
21.7
7.3
7.0
-23.7
108.8
11.9
4.4

-11.2
56.2
-5.6
1.3
1.2 1065.9
-36.0
-24.8
10.1
1.6
-34.5
-3.8
27.5
4.0

137.2
61.2
8.0
27.9
-13.1
34.5
27.0
-14.6

:
5.6
4.0

2.4

:

:
2.8
-0.7

-6.5

:

:
:
5.9
:
:
61.8
2.7

:
:
3.6
:
:
-8.4
-5.4
-22.9 1029.4
-36.0
137.2
-14.8
69.0
-27.3
40.0
3.9
19.1
0.9
32.0
-34.5
-13.1
-4.1
39.9
24.2
27.3
4.7
-14.2

0.6

34.0
34.5

32.7

1.7

0.5

-0.4
34.0
-13.1
35.9
400.7
4.0
27.4
17.8
29.8
:
:
3.1

6.9
4.8

4.2
1.0

-9.6

0.2
-9.4

-7.9

-0.3

-1.3

0.0
0.2
-34.5
-4.9
-31.5
6.3
24.3
-9.0
31.8
:
:
82.6

7.0
2.7

-3.4
1.7

3.3
4.0
4.7
3.6
-5.4
4.6
1.8
-6.2
73.3
2.2
-0.7
2.6
-10.7
2.8
4.2
5.0
19.9
-0.3
-4.0
-1.4

-1.8
-21.2
-6.9
-2.1
-1.8
9.0
7.0
-10.1
9.2
-2.6
12.3

:
2.3
1.6

0.6

:

:
:
3.7
:
:
0.5
-21.0
-2.0
-2.5
0.7
-5.5
13.0
8.6
-10.1
10.8
-0.9
12.9

-9.0

6.8
-2.2

-1.1

-1.0

-0.1

0.0
6.8
-10.1
9.1
-7.5
13.6
-1.0
21.7
-4.5
:
:
-9.9

2.4
4.4

2.3
1.7

0.7
-2.3
-2.3
-2.1
-10.4
6.7
1.6
-4.2
-11.8
-0.7
-2.5
-0.7
1.2
-7.0
2.6
3.1
0.5
-35.8
-4.9
-1.9

-4.2
0.3
-5.6
2.0
-7.9
-4.4
4.5
16.1
4.9
7.4
-8.2

:
3.7
3.3

2.9

:

:
:
2.7
:
:
-0.5
-0.1
-4.5
2.0
-5.9
-9.9
8.3
7.8
16.1
9.3
7.8
-8.2

-7.4

6.4
-1.0

-2.5

0.7

-0.1

1.0
6.4
73.9
5.1
-18.5
10.3
10.4
43.6
3.8
235.7
:
-3.2

0.0
2.1

1.8
-2.2

1.6
-3.1
-1.7
-4.4
-10.1
6.7
-1.0
14.9
-19.7
0.6
-0.5
0.7
-6.1
-7.7
2.8
2.9
-0.4
3.9
-3.8
-6.1

3.4
5.3
-10.2
18.0
0.9
-0.7
7.2
2.4
6.9
13.1
-6.1

:
6.2
1.2

-3.6

2.8
2.7
4.3
0.5
25.2
2.6
-0.4
7.2
29.3
-0.6
-2.4
0.2
-6.6
-8.2
2.9
5.0
-1.2
19.1
-18.6
-1.9

-2.2
-25.6
-32.1
5.8
1.1
0.9
2.0
-7.9
4.4
-7.2
1.0

:
-0.5
-2.4

-4.3

:

:

:
:
1.7
:
:
9.6
3.7
-10.7
17.7
14.4
-16.4
5.2
8.4
2.4
8.6
12.5
-6.1

-6.3

8.1
1.8

1.9

0.4

-0.5

-0.1
8.1
-30.3
7.1
-24.1
12.2
12.4
48.6
2.5
181.6
:
-5.6

1.6
2.0

0.3
-2.4

:
:
1.2
:
:
-2.6
-26.0
-33.8
17.3
-2.3
-49.5
-6.5
-0.4
-7.9
-0.2
-2.0
2.1

-3.6

3.2
-0.5

-1.2

-0.1

0.9

0.0
3.2
7.4
4.7
-20.9
7.5
-2.1
-3.9
-1.4
19.6
:
-31.3

0.2
1.5

0.9
-1.7

1.5
6.2
5.3
7.6
-11.9
1.0
0.7
-22.9
2.8
1.5
0.1
0.9
-3.6
-1.2
0.7
0.8
11.3
-24.5
16.3
-2.3

-2.1
3.9
-34.5
0.3
-1.6
0.7
2.2
6.7
2.6
0.2
3.5

:
6.5
5.9

5.3

:

:
:
:
:
:
4.4
4.5
-31.9
0.4
-1.6
-7.9
28.5
8.1
6.7
10.3
0.3
3.5

-3.5

2.2
-1.3

-1.1

-0.2

0.1

0.0
2.2
-10.2
2.8
-11.5
4.0
0.3
7.1
-2.3
4.2
:
-15.2

0.6
0.7

1.8
:

0.4
5.4
0.8
10.3
5.8
-2.0
-0.2
-27.8
56.2
-0.7
-3.0
-1.4
-14.0
-2.7
1.9
0.6
-3.1
-8.4
-2.5
1.3

-8.1
-18.2
-9.6
-6.6
-4.7
-11.9
-1.6
13.9
-2.3
-2.1
10.9

:
3.7
-0.7

-4.6

:

:
:
:
:
:
-4.3
-17.7
-7.4
-7.5
5.5
-10.8
-11.3
-2.3
13.9
-3.3
-2.1
11.4

-2.8

-2.3
-5.0

-4.5

-0.7

0.1

0.0
-2.3
81.4
-2.6
-39.2
-0.1
-2.1
-3.1
-1.6
-4.6
:
-13.0

0.2
0.3

2.4
:

 Government finance statistics – summary tables 1/2016

93

Austria

Consolidated general government (S.13)

Table A - Summary table

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
15a
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl . own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

Government deficit

1995

2000

2005

2006

2007

2008

2009

2010

in million national currency

86 863
46 611
25 629
20 900
82
28 209
7 495
4 175
374
97 695
10 224
20 822
7 067
4 579
39 984
35 102
4 923
3 511
6 585
6 883

102 913
59 343
31 397
27 834
111
33 239
5 982
4 094
255
107 280
11 119
23 404
7 607
4 477
46 466
40 000
6 071
3 594
4 543
5 586

122 629
68 270
35 989
32 142
140
37 888
10 206
5 824
441
128 980
15 747
27 499
8 181
4 102
54 936
46 691
7 949
3 047
7 520
7 413

127 165
70 704
36 848
33 724
132
39 372
10 688
5 873
529
133 824
16 580
28 582
8 390
4 273
57 142
48 279
7 743
3 697
7 415
7 588

134 982
75 914
38 710
37 049
155
40 972
11 021
6 315
759
138 699
16 664
29 418
8 892
4 234
59 141
49 571
8 043
3 519
8 787
8 327

141 145
80 604
40 433
40 028
143
42 687
11 643
5 714
498
145 373
18 019
30 816
8 643
4 626
62 034
51 843
8 377
3 124
9 732
9 392

139 659
76 592
40 820
35 642
130
43 155
11 875
6 553
1 485
154 877
19 049
32 065
9 039
4 706
65 629
55 046
8 496
6 247
9 646
9 588

142 305
78 817
41 857
36 915
45
43 960
12 270
6 786
473
155 410
19 456
32 637
8 547
4 747
67 923
57 073
9 067
3 353
9 680
9 476

20=1-10

Net lending ( + ) / net borrowing (-)

-10 832

-4 367

-6 351

-6 658

-3 717

-4 229

-15 218

-13 104

-12 849
82
-83
-2 113
-683
1 524
1 436
12 932
-3 162
12 868
3 184
42

:
9 829
5 579

4 250

:

:
:
181 987
:
:
131 404
18 242
14 041
31 497
55 286
8 542
12 337
282 924
6 474
214 242
36 965
25 243
-151 520
:

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus  financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other changes in assets 
/ liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in assets / 
liabilities

Government balance sheet 

:

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

:
:
:

:

:

-63

1 455

-255

-730

-3 638
5 033
1 721
442
2 449
20
401
8 671
0
7 288
425
958

:
242
-2 056

2 298

1 260

-7 611
1 373
756
219
205
527
-333
8 984
0
5 009
2 876
1 099

:
4 522
18 557

-14 035

1 609

-8 267
-242
-336
-230
262
-213
274
8 025
0
7 792
-456
690

:
4 507
-3 714

8 221

460

-4 177
4 661
1 826
771
-2 017
1 437
2 644
8 838
0
7 505
-1 087
2 419

:
-2
-5 567

5 565

-4 165
12 780
9 232
534
1 291
337
1 386
16 945
0
15 373
-1 949
3 521

:
-6 477
5 379

-11 855

-16 673
-5 294
-7 868
273
-2 077
3 824
555
11 379
0
10 930
2 526
-2 077

:
21 297
19 854

1 443

:

:

:

:

:

:

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

:
:
130 798
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:

:
:
116 701
:
:
76 253
9 878
2 263
34 864
27 433
1 685
1 815
150 098
0
114 753
31 877
3 468
-73 845
:

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-10 832

-4 367

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

61=(-)33

Net acquisition of financial assets

Incurrence in liabilities not in government debt

62

Valuation effects and other changes in volume in government debt

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

:
:

:

:

:

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

34 078
4 931
-9 177
176 183
598

:
:

:

:

:

:
140 420
0
108 995
6 653
102 342
31 424
1 166
30 258
:
:
13 826

40 588
4 863
-4 687
213 196
616

:
:
147 475
:
:
90 262
11 203
2 436
32 084
37 447
6 388
7 091
203 274
0
152 076
34 352
16 846
-113 011
:

-6 351

16 341
9 990

:

:

:

:
172 842
0
138 524
1 067
137 457
34 318
4 471
29 847
:
:
20 028

48 628
6 383
-5 214
253 009
645

:
:
153 269
:
:
94 527
10 249
2 981
32 482
41 466
8 038
7 348
207 585
0
152 497
33 571
21 517
-113 057
:

-6 658

5 817
-842

:

:

:

:
178 658
0
145 094
1 728
143 366
33 565
4 402
29 162
:
:
21 269

51 027
6 621
-5 865
266 478
657

:
:
160 959
:
:
99 186
12 559
2 954
29 011
44 056
8 462
10 606
210 856
0
153 731
32 449
24 676
-111 670
:

:
:
168 834
:
:
105 489
21 822
3 851
29 910
40 807
7 406
9 100
233 180
0
176 496
30 611
26 073
-127 690
:

:
:
175 491
:
:
121 492
21 744
12 807
30 408
46 176
8 043
10 356
264 413
8 417
197 106
33 584
25 306
-142 921
:

-3 717

4 326
608

-4 229

17 040
12 812

-15 218

-13 104

28 142
12 924

14 577
1 473

:

:

:

:
182 984
0
150 555
2 206
148 349
32 429
4 440
27 988
:
:
23 976

52 701
6 918
-1 848
282 347
659

:

:

:

:
200 024
0
169 432
10 012
159 421
30 592
2 613
27 979
:
:
33 079

56 004
7 300
-1 797
291 930
669

:

:

:

:
228 166
8 453
186 129
9 786
176 343
33 583
2 564
31 020
0
0
42 595

58 890
7 594
-13 166
286 188
673

:

:

:

:
242 743
6 474
199 303
9 126
190 178
36 966
3 089
33 876
607
0
40 825

60 049
7 899
-11 323
294 627
677

 Government finance statistics – summary tables 1/2016

94

Austria

Consolidated general government (S.13)

in million national currency

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

Table A - Summary table

2011

2012

2013

2014

2015

2015

2015

2015

2015

2015

Government revenue and expenditure
148 938
83 049
44 046
38 952
51
45 854
12 697
6 765
573
156 831
19 692
33 017
8 615
4 693
68 968
57 643
9 331
3 272
9 243
9 243

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
15a
16
17
18
19

Government deficit

155 196
87 034
45 955
41 048
32
47 332
13 064
7 112
654
162 075
20 120
33 802
8 622
4 739
71 505
59 727
9 818
4 335
9 134
9 190

159 827
90 181
46 558
42 876
747
49 179
13 422
6 795
250
164 062
20 550
34 194
8 398
4 416
74 188
61 935
10 400
4 270
7 646
9 702

164 220
92 939
47 539
45 105
296
50 593
13 674
6 663
350
173 120
20 798
34 904
8 128
4 663
76 756
63 906
10 332
7 932
9 607
9 727

170 437
97 321
48 961
48 273
88
52 373
13 952
6 479
311
174 321
21 404
35 958
7 933
4 852
79 350
65 649
10 658
4 223
9 943
10 055

-61 751

-60 823
-929
-61 751

-14

-60 809
-929

111 897
91 425
44 358
46 979
88
8 285
7 184
4 727
276
116 185
8 692
14 309
7 333
3 267
19 263
18 660
54 633
3 443
5 244
5 322

31 651
1 705
483
1 222
0
1 112
2 209
26 424
201
31 348
5 011
10 820
500
951
5 435
3 506
6 118
1 039
1 476
1 465

29 314
4 192
4 120
72
0
812
4 441
19 143
726
29 392
6 726
8 914
112
507
4 320
2 604
5 103
663
3 048
3 093

59 326
0
0
0
0
42 163
118
17 008
37
59 148
975
1 916
2
127
50 333
40 879
5 614
7
175
175

20=1-10

-7 893

-6 879

-4 235

-8 900

-3 885

-4 288

303

-78

178

357

-9 257
-2 142
-954
-2 616
681
459
287
7 115
1 010
1 724
968
3 412

:
20 823
26 663

-5 840

1 444

-5 329
348
3 190
-687
-3 296
2 836
-1 696
5 676
-2 303
7 145
-427
1 261

:
13 974
3 501

10 473

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

450

-8 343
1 760
3 246
-1 192
1 314
-884
-724
10 103
-636
7 923
3 889
-1 073

2 713

-9 592
-3 442
-1 992
-1 474
3 412
-1 212
-2 176
6 149
-2 518
7 940
2 023
-1 296

1 358

-5 593
-834
702
-2 247
945
-1 030
795
4 760
-1 333
4 723
363
1 006

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

:
1 843
5 377

-3 534

:
27 466
33 668

-6 202

:
-4 873
-9 753

4 880

:

:

:

:

:

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
:
195 820
:
:
153 323
20 341
9 507
36 519
51 626
7 598
35 329
333 227
1 987
242 696
42 366
46 178
-179 904
:
Table B - Government debt and link with the deficit

:
:
192 133
:
:
159 030
19 513
11 954
35 760
56 441
8 149
35 362
338 221
3 320
248 095
42 027
44 778
-179 191
:

:
:
187 848
:
:
135 007
21 471
12 548
32 752
55 538
7 963
12 698
298 404
5 838
226 332
41 006
25 228
-163 397
:

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

-7 893

10 930
3 037

:

:

:

:
253 673
5 837
206 832
6 045
200 787
41 004
4 691
36 313
2 038
0
41 982

-6 879

5 122
-1 757

-3 442

1 296

-402

792
258 795
3 320
213 497
8 273
205 224
41 979
2 031
39 947
5 741
0
39 616

-4 235

2 087
-2 149

-834

-1 006

-641

333
260 882
1 987
216 578
8 790
207 788
42 317
1 869
40 448
6 863
0
37 446

:
:
:
:
:
172 004
26 397
8 772
46 283
54 006
8 324
36 546
367 005
2 997
269 826
48 004
46 178
-195 001
:

-8 900

16 562
7 662

-2 142

-3 412

14 116

-899
277 444
2 997
226 508
10 162
216 346
47 938
2 687
45 251
7 149
0
43 493

:
:
:
:
:
186 325
32 690
10 248
48 569
58 821
8 415
35 998
376 182
3 973
275 226
49 205
47 778
-189 857
:

-3 885

13 273
9 388

348

-1 261

8 696

1 606
290 716
3 973
237 596
9 039
228 557
49 148
1 896
47 252
8 053
0
51 353

Table C - Memorandum items

75
76
77=20+18-76
78
79

61 050
8 118
-6 768
308 630
674

62 661
8 353
-6 098
317 056
675

63 754
8 495
-5 084
322 878
670

65 249
8 667
-7 960
329 296
:

67 663
8 809
-2 751
337 162
:

-563
0
5
-679
-2
113
-563
0
5
-679
111

-1 088
-1 088

:

-15 905
-10
-897
-12 445
-382

-2 171
-15 905
-10
-897
-12 445
-2 553

-1 704
-1 704

-563

-111

-850

79
-12 844
-10
-504
0
-504
-12 330
-1 849
-10 481

1 488

-5 776
-226
2 315
-879
-2 969
2 505
-1 198
5 550
-2 303
6 948
-618
1 522

:
14 930
3 867

11 063

:

:
:
:
:
:
116 709
19 866
7 534
35 565
35 350
:
18 395
325 425
3 983
268 013
33 058
20 371
-208 716
:

-4 288

13 701
9 413

-226

-1 522

9 546

1 615
267 554
3 983
230 548
9 039
221 509
33 023
615
32 408
:
:
:

21 716
4 493
-3 536

-221

525
351
589
19
238
91
-585
-173
0
302
23
-499

:
57
455

-398

:

:
:
:
:
:
45 075
3 497
1 362
20 174
13 670
:
6 372
29 777
0
7 420
14 076
8 281
15 298
:

303

362
665

351

499

:

-262
20 920
0
6 942
0
6 942
13 978
950
13 028
:
:
:

17 588
1 573
207

204

-282
333
161
10
117
83
-38
615
0
-111
489
237

:
59
267

-208

:

:
:
:
:
:
23 847
5 986
1 151
5 242
8 624
:
2 843
26 372
0
691
12 825
12 857
-2 525
:

-78

556
478

333

-237

:

200
13 396
0
610
0
610
12 786
489
12 296
:
:
:

15 895
2 572
398

-27

205
453
125
158
-2
159
13
248
0
0
357
-109

:
16
0

16

:

:
:
:
:
:
16 600
3 350
1 098
33
1 560
:
10 559
10 513
0
0
1 691
8 822
6 087
:

178

357
535

453

109

:

-27
1 691
0
0
0
0
1 691
1 691
0
:
:
:

12 463
171
181

 Government finance statistics – summary tables 1/2016

95

Austria

Consolidated general government (S.13)

Table A - Summary table

Government revenue and expenditure
Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl. own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

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
15a
16
17
18
19

Government deficit

in % of GDP

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

1995 2000

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015 2015

2015

2015

2015

2015

49.3
26.5
14.5
11.9
0.0
16.0
4.3
2.4
0.2
55.5
5.8
11.8
4.0
2.6
22.7
19.9
2.8
2.0
3.7
3.9

48.3
27.8
14.7
13.1
0.1
15.6
2.8
1.9
0.1
50.3
5.2
11.0
3.6
2.1
21.8
18.8
2.8
1.7
2.1
2.6

48.5
27.0
14.2
12.7
0.1
15.0
4.0
2.3
0.2
51.0
6.2
10.9
3.2
1.6
21.7
18.5
3.1
1.2
3.0
2.9

47.7
26.5
13.8
12.7
0.0
14.8
4.0
2.2
0.2
50.2
6.2
10.7
3.1
1.6
21.4
18.1
2.9
1.4
2.8
2.8

47.8
26.9
13.7
13.1
0.1
14.5
3.9
2.2
0.3
49.1
5.9
10.4
3.1
1.5
20.9
17.6
2.8
1.2
3.1
2.9

48.3
27.6
13.9
13.7
0.0
14.6
4.0
2.0
0.2
49.8
6.2
10.6
3.0
1.6
21.2
17.8
2.9
1.1
3.3
3.2

48.8
26.8
14.3
12.5
0.0
15.1
4.1
2.3
0.5
54.1
6.7
11.2
3.2
1.6
22.9
19.2
3.0
2.2
3.4
3.4

48.3
26.8
14.2
12.5
0.0
14.9
4.2
2.3
0.2
52.7
6.6
11.1
2.9
1.6
23.1
19.4
3.1
1.1
3.3
3.2

48.3
26.9
14.3
12.6
0.0
14.9
4.1
2.2
0.2
50.8
6.4
10.7
2.8
1.5
22.3
18.7
3.0
1.1
3.0
3.0

48.9
27.5
14.5
12.9
0.0
14.9
4.1
2.2
0.2
51.1
6.3
10.7
2.7
1.5
22.6
18.8
3.1
1.4
2.9
2.9

49.5
27.9
14.4
13.3
0.2
15.2
4.2
2.1
0.1
50.8
6.4
10.6
2.6
1.4
23.0
19.2
3.2
1.3
2.4
3.0

49.9
28.2
14.4
13.7
0.1
15.4
4.2
2.0
0.1
52.6
6.3
10.6
2.5
1.4
23.3
19.4
3.1
2.4
2.9
3.0

50.6 -18.3
28.9
14.5
14.3
0.0
15.5
4.1
1.9 -18.0
-0.3
0.1
51.7 -18.3

6.3
10.7
2.4
1.4
23.5
19.5

0.0

3.2 -18.0
-0.3
1.3
2.9
3.0

33.2
27.1
13.2
13.9
0.0
2.5
2.1
1.4
0.1
34.5
2.6
4.2
2.2
1.0
5.7
5.5
16.2
1.0
1.6
1.6

9.4
0.5
0.1
0.4
0.0
0.3
0.7
7.8
0.1
9.3
1.5
3.2
0.1
0.3
1.6
1.0
1.8
0.3
0.4
0.4

8.7
1.2
1.2
0.0
0.0
0.2
1.3
5.7
0.2
8.7
2.0
2.6
0.0
0.2
1.3
0.8
1.5
0.2
0.9
0.9

17.6
0.0
0.0
0.0
0.0
12.5
0.0
5.0
0.0
17.5
0.3
0.6
0.0
0.0
14.9
12.1
1.7
0.0
0.1
0.1

20=1-10

Net lending ( + ) / net borrowing (-)

-6.1

-2.0

-2.5

-2.5

-1.3

-1.4

-5.3

-4.4

-2.6

-2.2

-1.3

-2.7

-1.2

-1.3

0.1

0.0

0.1

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus financial accounts)

Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

:

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

-0.3

-1.7
2.4
0.8
0.2
1.1
0.0
0.2
4.1
0.0
3.4
0.2
0.4

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

:

:

:
:
74.2
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:
:
:

:
0.1
-1.0

1.1

-5.5

:
:
54.7
:
:
35.8
4.6
1.1
16.4
12.9

0.9
70.4
0.0
53.8
15.0
1.6
-34.6
:

:
:
58.3
:
:
35.7
4.4
1.0
12.7
14.8

2.8
80.3
0.0
60.1
13.6
6.7
-44.7
:

:
:

:

:

:

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

:
:

:

:

:

:
65.9
0.0
51.1
3.1
48.0
14.7
0.5
14.2
:
:
6.5

6.5
3.9

:

:

:

:
68.3
0.0
54.8
0.4
54.3
13.6
1.8
11.8
:
:
7.9

:
:
57.5
:
:
35.5
3.8
1.1
12.2
15.6

2.8
77.9
0.0
57.2
12.6
8.1
-42.4
:

-2.5

2.2
-0.3

:

:

:

:
67.0
0.0
54.4
0.6
53.8
12.6
1.7
10.9
:
:
8.0

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other 
changes in assets / liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in 
assets / liabilities

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

Net acquisition of financial assets

61=(-)33

Incurrence in liabilities not in government debt

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Valuation effects and other changes in volume in 
government debt

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-6.1

-2.0

-2.5

0.5

-3.0
0.5
0.3
0.1
0.1
0.2
-0.1
3.6
0.0
2.0
1.1
0.4

:
1.8
7.3

0.6

-3.1
-0.1
-0.1
-0.1
0.1
-0.1
0.1
3.0
0.0
2.9
-0.2
0.3

:
1.7
-1.4

3.1

0.2

-1.5
1.7
0.6
0.3
-0.7
0.5
0.9
3.1
0.0
2.7
-0.4
0.9

:
0.0
-2.0

2.0

0.0

-1.4
4.4
3.2
0.2
0.4
0.1
0.5
5.8
0.0
5.3
-0.7
1.2

:
-2.2
1.8

-4.1

:

:

:

:

:

0.5

-5.8
-1.8
-2.7
0.1
-0.7
1.3
0.2
4.0
0.0
3.8
0.9
-0.7

:
7.4
6.9

0.5

:

:
:
61.3
:
:
42.5
7.6
4.5
10.6
16.1

3.6
92.4
2.9
68.9
11.7
8.8
-49.9
:

-0.1

-4.4
0.0
0.0
-0.7
-0.2
0.5
0.5
4.4
-1.1
4.4
1.1
0.0

:
3.3
1.9

1.4

:

:
:
61.8
:
:
44.6
6.2
4.8
10.7
18.8

4.2
96.0
2.2
72.7
12.5
8.6
-51.4
:

0.1

-2.7
0.6
1.1
-0.4
0.4
-0.3
-0.2
3.3
-0.2
2.6
1.3
-0.3

0.9

-3.0
-1.1
-0.6
-0.5
1.1
-0.4
-0.7
1.9
-0.8
2.5
0.6
-0.4

:
0.6
1.7

:
8.7
10.6

0.4

-1.7
-0.3
0.2
-0.7
0.3
-0.3
0.2
1.5
-0.4
1.5
0.1
0.3

:
-1.5
-3.0

0.1

-2.8
-0.7
-0.3
-0.8
0.2
0.1
0.1
2.2
0.3
0.5
0.3
1.0

:
6.3
8.1

-1.1

-2.0

1.5

-1.8

:

:

:

:

:
:
60.9
:
:
43.7
7.0
4.1
10.6
18.0

:
:
60.6
:
:
50.2
6.2
3.8
11.3
17.8

:
:
60.6
:
:
47.5
6.3
2.9
11.3
16.0

:
:
:
:
:
52.2
8.0
2.7
14.1
16.4

0.4

-1.6
0.1
0.9
-0.2
-1.0
0.8
-0.5
1.7
-0.7
2.1
-0.1
0.4

:
4.1
1.0

3.1

:

:
:
:
:
:
55.3
9.7
3.0
14.4
17.4

4.1

11.1

11.2

10.7
10.9
96.7 106.7 103.2 111.5 111.6
1.2
0.6
81.6
75.2
14.6
13.1
14.2
14.3
-56.3
-55.7
:
:

0.9
81.9
14.6
14.0
-59.2
:

1.0
78.2
13.3
14.1
-56.5
:

1.9
73.3
13.3
8.2
-52.9
:

:
:
57.0
:
:
35.1
4.4
1.0
10.3
15.6

3.8
74.7
0.0
54.4
11.5
8.7
-39.6
:

:
:
57.8
:
:
36.1
7.5
1.3
10.2
14.0

3.1
79.9
0.0
60.5
10.5
8.9
-43.7
:

-1.3

-1.4

-5.3

-4.4

-2.6

1.5
0.2

5.8
4.4

9.8
4.5

4.9
0.5

3.5
1.0

:

:

:

:
64.8
0.0
53.3
0.8
52.5
11.5
1.6
9.9
:
:
8.5

:

:

:

:
68.5
0.0
58.0
3.4
54.6
10.5
0.9
9.6
:
:
11.3

:

:

:

:
79.7
3.0
65.0
3.4
61.6
11.7
0.9
10.8
0.0
0.0
14.9

:

:

:

:
82.4
2.2
67.6
3.1
64.5
12.5
1.0
11.5
0.2
0.0
13.9

:

:

:

:
82.2
1.9
67.0
2.0
65.1
13.3
1.5
11.8
0.7
0.0
13.6

-2.2

1.6
-0.6

-1.1

0.4

-0.1

0.2
81.6
1.0
67.3
2.6
64.7
13.2
0.6
12.6
1.8
0.0
12.5

-1.3

0.6
-0.7

-0.3

-0.3

-0.2

0.1
80.8
0.6
67.1
2.7
64.4
13.1
0.6
12.5
2.1
0.0
11.6

-2.7

-1.2

5.0
2.3

-0.7

-1.0

4.3

-0.3
84.3
0.9
68.8
3.1
65.7
14.6
0.8
13.7
2.2
0.0
13.2

3.9
2.8

0.1

-0.4

2.6

0.5
86.2
1.2
70.5
2.7
67.8
14.6
0.6
14.0
2.4
0.0
15.2

19.3
2.8
-5.2

19.0
2.3
-2.2

19.2
2.5
-2.1

19.1
2.5
-2.2

18.7
2.5
-0.7

19.2
2.5
-0.6

20.6
2.7
-4.6

20.4
2.7
-3.8

19.8
2.6
-2.2

19.8
2.6
-1.9

19.7
2.6
-1.6

19.8
2.6
-2.4

20.1
2.6
-0.8

-0.2
0.0
0.0
-0.2
0.0
0.0
-0.2
0.0
0.0
-0.2
0.0

-0.3
-0.3

:

-4.7
0.0
-0.3
-3.7
-0.1

-0.6
-4.7
0.0
-0.3
-3.7
-0.8

-0.5
-0.5

-0.2

0.0

-0.3

0.0
-3.8
0.0
-0.1
0.0
-0.1
-3.7
-0.5
-3.1

0.4

-1.7
-0.1
0.7
-0.3
-0.9
0.7
-0.4
1.6
-0.7
2.1
-0.2
0.5

:
4.4
1.1

3.3

:

:
:
:
:
:
34.6
5.9
2.2
10.5
10.5

5.5
96.5
1.2
79.5
9.8
6.0
-61.9
:

-1.3

4.1
2.8

-0.1

-0.5

2.8

0.5
79.4
1.2
68.4
2.7
65.7
9.8
0.2
9.6
:
:
:

6.4
1.3
-1.0

-0.1

0.2
0.1
0.2
0.0
0.1
0.0
-0.2
-0.1
0.0
0.1
0.0
-0.1

:
0.0
0.1

0.1

-0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.2
0.0
0.0
0.1
0.1

:
0.0
0.1

-0.1

-0.1

:

:

:
:
:
:
:
13.4
1.0
0.4
6.0
4.1

1.9
8.8
0.0
2.2
4.2
2.5
4.5
:

0.1

0.1
0.2

0.1

0.1

:

-0.1
6.2
0.0
2.1
0.0
2.1
4.1
0.3
3.9
:
:
:

5.2
0.5
0.1

:
:
:
:
:
7.1
1.8
0.3
1.6
2.6

0.8
7.8
0.0
0.2
3.8
3.8
-0.7
:

0.0

0.2
0.1

0.1

-0.1

:

0.1
4.0
0.0
0.2
0.0
0.2
3.8
0.1
3.6
:
:
:

4.7
0.8
0.1

0.0

0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.1
0.0

:
0.0
0.0

0.0

:

:
:
:
:
:
4.9
1.0
0.3
0.0
0.5

3.1
3.1
0.0
0.0
0.5
2.6
1.8
:

0.1

0.1
0.2

0.1

0.0

:

0.0
0.5
0.0
0.0
0.0
0.0
0.5
0.5
0.0
:
:
:

3.7
0.1
0.1

 Government finance statistics – summary tables 1/2016

96

Austria

Consolidated general government (S.13)

Table A - Summary table

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

annual growth rates**

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
15a
16
17
18
19

Government deficit

20=1-10

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

3.0
2.8
2.0
3.8
-7.0
2.9
2.7
10.1
-26.2
2.0
-1.4
2.3
8.6
-1.5
3.9
3.9
4.6
10.1
-20.4
-2.4

7.1
21.6
23.9
7.5
0.1
28.9
6.0

6.7
1.4
33.6

7.8
9.2
2.9
16.1
49.1
3.1
11.3
21.7
-6.6
4.7
4.5
1.8
4.6
-4.8
2.8
2.8
26.7
11.1
13.4
-6.8

9.0
50.9
1.0
4.1
0.6
14.0
4.2

6.7
-7.4
25.9

0.7
-0.8
3.4
-4.9
-10.7
1.4
8.1
2.7
35.2
2.2
3.7
2.2
-1.8
-0.1
4.4
4.0
-5.1
-18.9
13.6
12.0

1.9
1.2
1.4
1.0
6.0
2.3
4.7
2.8
-3.7
2.7
4.9
2.5
-5.6
10.8
3.7
3.5
6.3
-12.4
-0.1
-3.2

3.0
-22.3
72.1
2.8
9.9
22.6
3.6

5.7
-6.9
17.6

0.3
-4.3
-40.0
0.6
0.9
63.0
2.9

4.8
-8.7
8.7

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
0.3
-1.4

-3.2

:

:
:
1.8
:
:
7.4
24.1
22.2
7.5
0.3
0.6
30.9
4.6

5.1
1.5
21.5

:
0.0
0.8

1.7

:

:
:
1.0
:
:
9.0
51.7
-0.2
2.9
2.7
14.5
2.0
5.0

8.4
-7.9
10.7

:
-0.9
4.1

9.6

:
2.3
-2.5

-7.3

:
:
1.3
:
:
2.1
-22.0
69.5
-0.7
9.5
136.4
55.0
7.7

7.8
-7.4
120.2

:
:
1.8
:
:
2.6
-4.1
-41.1
5.2
1.7
5.4
66.0
0.3

1.9
-9.2
6.6

Table B - Government debt and link with the deficit

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:
:
20.4

Table C - Memorandum items

75
76
77=20+18-76
78
79

(**) or contributions for items 22 to 38

1.6
3.2

4.8
0.7

-1.0

4.2
3.2

:

:

:

:
4.2
:
7.5
-36.6
10.4
-7.3
44.4
-9.3
:
:
38.6

2.0
2.5

3.2
-1.6

-2.1

2.5
0.4

:

:

:

:
2.5
:
4.8
-40.2
6.5
-6.7
-4.7
-6.8
:
:
4.7

2.1
2.0

2.8
-0.3

-2.7

0.8
-1.9

:

:

:

:
0.8
:
3.2
-40.9
4.2
-10.0
18.7
-11.8
:
:
-9.0

3.1
2.5

2.1
0.3

3.3
3.0
3.3
2.8
-1.7
3.7
3.8
3.4
1.0
9.5
3.9
3.3
-1.2
0.1
3.3
2.7
-8.9
319.2
-1.3
0.7

-6.0
-8.4
-0.3
-13.6
-0.6
22.0
3.5

2.7
7.4
5.9

:
2.9
-0.3

-3.6

4.4
1.8
2.8
0.7
-9.5
2.7
30.5
7.1
40.9
-0.1
20.0
6.7
12.3
-13.1
2.8
2.7
12.3
-74.4
30.4
30.3

1.6
7.4
9.8
0.6
1.5
-5.9
5.1

3.5
10.9
13.6

:
5.4
10.6

15.4

3.7
3.6
2.4
4.9
-5.6
3.9
4.7
0.8
19.9
3.8
5.3
3.9
2.6
4.2
4.0
3.4
-2.6
21.3
-1.4
2.4

-0.3
-3.0
-9.4
0.8
-0.6
3.9
3.9

5.1
-1.3
4.1

:
5.0
-1.8

-7.3

6.1
7.4
5.1
9.9
17.7
4.1
3.1
7.5
43.6
3.6
0.5
2.9
6.0
-0.9
3.5
2.7
3.9
-4.8
18.5
9.7

4.9
17.8
25.9
-6.2
3.5
36.0
4.3

4.9
-3.2
11.2

:
0.0
-2.7

-4.9

4.6
6.2
4.5
8.0
-8.1
4.2
5.6
-9.5
-34.5
4.8
8.1
4.8
-2.8
9.3
4.9
4.6
4.2
-11.2
10.8
12.8

12.9
73.5
18.1
4.4
0.8
13.1
8.0

10.0
-6.0
14.3

:
-6.5
2.6

10.6

-1.1
-5.0
1.0
-11.0
-9.0
1.1
2.0
14.7
198.5
6.5
5.7
4.1
4.6
1.7
5.8
6.2
1.4
100.0
-0.9
2.1

-5.0
-36.1
7.1
-6.9
9.4
6.1
4.9

6.2
8.3
-8.0

:
20.2
8.5

-1.1

1.9
2.9
2.5
3.6
-65.4
1.9
3.3
3.5
-68.1
0.3
2.1
1.8
-5.4
0.9
3.5
3.7
6.7
-46.3
0.4
-1.2

0.1
-0.4
-16.5
-2.2
3.3
13.9
4.9
-37.6
6.5
9.5
0.2

:
8.1
2.1

-3.0

:
:
2.3
:
:
-3.1
-8.2
-0.8
-14.5
8.9
7.6
18.8
3.2

3.5
6.6
-10.4

-7.6

3.4
-4.2

:

:

:

:
3.4
:
2.6
24.4
2.3
7.9
47.0
4.6
:
:
-3.1

3.9
3.1

4.5
0.5

:
:
18.6
:
:
7.0
8.9
8.9
0.2
9.6
23.5
25.3
15.7

7.6
30.5
108.6

-4.1

10.4
6.4

:

:

:

:
10.4
:
6.5
-42.4
7.2
30.1
59.6
26.6
:
:
13.1

7.4
18.7

4.8
5.9

:
:
3.9
:
:
4.7
-8.5
22.4
1.2
10.7
25.8
3.6
2.1

0.3
-2.3
27.7

-3.9

3.4
-0.5

:

:

:

:
3.4
:
4.7
62.0
4.3
-2.2
-1.5
-2.3
:
:
6.2

4.9
3.7

5.3
1.9

:
:
5.0
:
:
4.9
22.5
-0.9
-10.7
6.2
5.3
44.3
1.6

0.8
-3.3
14.7

-2.1

2.4
0.3

:

:

:

:
2.4
:
3.8
27.6
3.5
-3.4
0.9
-4.0
:
:
12.7

3.3
4.5

6.0
0.3

:
:
4.9
:
:
6.4
73.8
30.4
3.1
-7.4
-12.5
-14.2
10.6

14.8
-5.7
5.7

-2.3

9.3
7.0

:

:

:

:
9.3
:
12.5
353.9
7.5
-5.7
-41.1
0.0
:
:
38.0

6.3
5.5

3.4
1.5

:
:
3.9
:
:
15.2
-0.4
232.5
1.7
13.2
8.6
13.8
13.4

11.7
9.7
-2.9

-7.6

14.1
6.5

:

:

:

:
14.1
:
9.9
-2.3
10.6
9.8
-1.9
10.9
:
:
28.8

5.2
4.0

-2.0
0.6

:
:
3.7
:
:
8.2
-16.1
9.6
3.6
19.7
6.2
19.1
7.0
-23.1
8.7
10.1
-0.2

-5.7

6.4
0.6

:

:

:

:
6.4
-23.4
7.1
-6.8
7.8
10.1
20.5
9.2
:
:
-4.2

2.0
4.0

2.9
0.6

:

:

:

:

:

:

:

:

:

4.7
5.4
5.2
5.5
13.4
4.3
3.5
-0.3
20.9
0.9
1.2
1.2
0.8
-1.1
1.5
1.0
2.9
-2.4
-4.5
-2.5

1.3
17.8
-8.5
4.2
-1.6
-5.9
3.6
-9.8
3.7
10.5
-4.2

:
1.4
1.9

2.3

:

:
:
3.2
:
:
2.7
17.7
-10.6
4.0
0.5
-6.8
2.9
5.5
-9.8
5.6
10.9
-0.1

-3.3

4.5
1.3

:

:

:

:
4.5
-9.8
3.8
-33.8
5.6
10.9
51.9
7.2
235.6
:
2.8

1.7
2.8

4.8
-0.4

4.2
4.8
4.3
5.4

3.0
3.6
1.3
4.5
-37.7 2259.6
3.9
2.7
-4.5
-61.7
1.2
2.1
1.2
-2.6
-6.8
3.8
3.7
5.9
-1.5
-16.3
5.6

3.2
2.9
5.1
14.2
3.3
2.2
2.4
0.1
1.0
3.7
3.6
5.2
32.5
-1.2
-0.6

-2.5
-9.3
-11.7
10.4
-2.2
-17.1
2.1
-43.1
3.5
4.9
-5.1

:
20.3
11.3

3.8

-0.5
3.6
-18.8
2.6
-1.8
2.2
1.4
-40.2
1.9
0.9
2.2

:
-3.1
-2.9

-2.7

2.7
3.1
2.1
5.2
-60.4
2.9
1.9
-1.9
40.0
5.5
1.2
2.1
-3.2
5.6
3.5
3.2
-0.7
85.7
25.6
0.3

-1.4
-4.7
-27.5
1.9
0.9
0.8
2.1
50.8
0.7
2.3
7.4

:
13.6
8.0

3.2

3.8
4.7
3.0
7.0
-70.3
3.5
2.0
-2.8
-11.1
0.7
2.9
3.0
-2.4
4.1
3.4
2.7
3.2
-46.8
3.5
3.4

0.2
12.1
-7.8
-7.1
5.3
-4.6
1.5
-76.8
2.6
-0.9
2.7

:
8.1
1.0

-5.4

:

:

:

:

:
:
2.3
:
:
17.8
-9.1
-4.7
9.2
1.6
2.3
178.5
13.3
-43.1
9.6
2.5
77.5

-2.7

2.0
-0.7

-1.4

0.5

-0.2

0.3
2.0
-43.1
3.2
36.9
2.2
2.4
-56.7
10.0
181.7
:
-5.6

2.6
2.9

2.7
0.1

:
:
1.9
:
:
-3.6
4.2
-20.5
2.1
-8.5
-6.8
-0.1
-1.5
-40.2
-2.2
0.8
3.1

-1.6

0.8
-0.8

-0.3

-0.4

-0.2

0.1
0.8
-40.2
1.4
6.2
1.2
0.8
-8.0
1.3
19.6
:
-5.5

1.7
1.7

1.8
-0.7

:
:
:
:
:
12.2
29.8
-7.7
26.7
4.6
9.6
3.4
10.1
50.8
11.2
13.3
0.0

-3.4

6.3
2.9

-0.8

-1.3

5.4

-0.3
6.3
50.8
4.6
15.6
4.1
13.3
43.8
11.9
4.2
:
16.1

2.3
2.0

2.0
:

:
:
:
:
:
8.3
23.8
16.8
4.9
8.9
1.1
-1.5
2.5
32.6
2.0
2.5
3.5

-1.4

4.8
3.4

0.1

-0.5

3.1

0.6
4.8
32.6
4.9
-11.1
5.6
2.5
-29.4
4.4
12.6
:
18.1

3.7
1.6

2.4
:

 Government finance statistics – summary tables 1/2016

97

Poland

Consolidated general government (S.13)

Table A - Summary table

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
15a
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl . own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

Government deficit

1995

2000

2005

2006

2007

2008

2009

2010

in million national currency

150 046
87 951
48 938
38 969
44
41 496
14 366
6 053
180
164 454
24 232
38 695
19 363
3 569
63 088
57 226
3 815
2 086
9 606
9 344

291 318
149 653
96 555
52 926
172
103 538
30 824
7 834
-531
313 512
49 902
81 503
22 513
5 798
133 235
119 392
3 395
3 018
14 148
14 036

399 446
205 058
136 976
67 840
242
130 236
32 136
26 525
5 490
438 687
61 303
108 305
24 392
7 608
171 940
154 455
21 473
9 140
34 525
33 580

438 670
230 151
151 297
78 599
255
138 954
32 228
32 093
5 244
476 727
66 760
114 246
25 330
9 167
182 576
161 396
25 996
9 499
43 153
42 795

490 013
269 806
171 495
97 983
328
151 179
33 246
30 376
5 406
512 019
72 614
124 154
25 861
10 934
189 078
167 188
28 485
6 691
54 202
53 054

522 010
293 033
185 201
107 488
344
155 929
36 314
31 353
5 381
568 310
81 120
139 140
27 190
12 897
203 891
179 241
31 819
11 110
61 143
61 548

517 084
274 776
176 322
98 141
313
164 888
36 893
32 986
7 541
616 606
81 928
150 615
33 641
12 044
225 338
197 786
31 047
12 025
69 968
68 877

550 428
292 751
196 223
96 238
290
169 722
38 152
31 621
18 182
659 198
92 809
158 905
35 978
12 794
237 873
210 097
31 164
8 168
81 507
80 861

20=1-10

Net lending ( + ) / net borrowing (-)

-14 408

-22 194

-39 241

-38 057

-22 006

-46 300

-99 522

-108 770

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus  financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other changes in assets 
/ liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in assets / 
liabilities

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

:

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

:
:
:

:

:

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

-377

-21 817
-15 562
5 248
0
666
-27 884
6 408
6 255
201
13 542
1 331
-8 819

:
16 585
20 941

-4 356

-60

516

52

-177

-945

193

-39 181
8 269
7 180
222
180
-2 516
3 203
47 450
-34
68 422
-23 512
2 574

:
16 760
-10 174

26 934

-38 573
11 900
6 912
712
-685
754
4 207
50 473
-2
46 720
-514
4 269

:
27 864
-5 004

32 868

-22 058
16 272
11 414
183
4 089
-1 744
2 330
38 330
-4
41 571
-8 506
5 269

:
45 474
-15 037

60 511

-46 123
4 155
6 170
-56
-1 254
-2 229
1 524
50 278
1
36 067
6 899
7 311

:
60 812
34 309

26 503

-98 577
-16 121
955
-117
-276
-5 787
-10 896
82 456
-1
58 331
25 034
-908

:
25 577
6 313

19 264

-108 963
-15 626
-3 567
795
2 855
-23 526
7 817
93 337
0
68 105
22 049
3 183

:
14 447
5 263

9 184

:

:

:

:

:

:

:

:
:
:
:
:
223 341
21 628
3 675
8 576
122 516
0
66 946
336 822
201
133 666
135 011
67 944
-113 481
:

:
:
:
:
:
317 859
48 607
2 487
10 705
181 568
0
74 492
535 961
6
392 087
75 052
68 816
-218 102
:

:
:
:
:
:
357 623
51 693
1 990
9 780
212 534
0
81 626
581 430
4
440 935
69 527
70 964
-223 807
:

:
:
:
:
:
419 369
75 596
2 103
10 325
244 669
0
86 676
604 723
0
466 360
60 543
77 820
-185 354
:

:
:
:
:
:
484 336
81 920
1 949
10 183
301 136
0
89 148
689 310
0
530 146
67 789
91 375
-204 974
:

:
:
:
:
:
493 792
76 463
2 310
11 577
313 627
0
89 815
778 079
0
586 813
92 772
98 494
-284 287
:

:
:
:
:
:
492 613
65 992
3 912
13 520
308 058
0
101 131
876 679
0
658 575
115 006
103 098
-384 066
:

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-14 408

-22 194

-39 241

-38 057

-22 006

-46 300

-99 522

-108 770

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

61=(-)33

Net acquisition of financial assets

Incurrence in liabilities not in government debt

62

Valuation effects and other changes in volume in government debt

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

:
:

:

:

:

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

9 880
-12 314

-15 563

8 819

-2 122

-3 448
272 317
199
139 484
21 927
117 557
132 634
1 618
131 016
:
:
25 303

39 703
462

8 269

-2 574

-6 975

1 742
459 985
6
385 226
22 365
362 861
74 753
8 590
66 163
:
:
51 094

42 276
4 219

11 902

-4 270

-5 328

1 915
502 261
4
433 373
23 068
410 305
68 884
4 702
64 182
:
:
53 683

22 139
133

16 272

-5 269

-11 890

1 020
524 400
0
464 203
20 544
443 659
60 197
554
59 643
:
:
77 699

70 980
24 680

4 154

-7 310

27 844

-8
595 380
0
527 766
49 451
478 315
67 614
834
66 780
:
:
83 869

82 948
-16 574

-16 121

908

-414

-947
678 328
0
585 919
42 110
543 809
92 409
4 852
87 557
0
0
78 773

92 277
-16 493

-15 627

-3 184

2 131

188
770 605
0
656 081
25 477
630 604
114 524
807
113 717
0
0
69 904

65 059
9 842
-14 644
344 683
:

135 031
19 040
-27 086
747 032
:

181 226
24 394
-29 110
984 919
:

197 676
25 836
-20 740
1 065 209
:

215 067
27 659
4 537
1 186 773
:

239 249
28 605
-13 762
1 277 322
:

256 711
30 871
-60 425
1 361 850
:

276 212
32 497
-59 760
1 445 060
:

 Government finance statistics – summary tables 1/2016

98

Poland

Consolidated general government (S.13)

in million national currency

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

Table A - Summary table

2011

2012

2013

2014

2015

2015

2015

2015

2015

2015

Government revenue and expenditure
607 107
319 888
214 461
105 148
279
188 919
38 004
33 537
26 759
683 102
91 462
164 877
39 594
11 580
243 582
215 545
33 967
9 151
88 889
91 586

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
15a
16
17
18
19

Government deficit

633 304
323 267
209 816
113 158
293
210 557
39 905
38 622
20 953
693 463
95 123
167 905
43 226
11 204
256 933
226 400
37 638
8 792
72 642
76 753

635 456
323 858
211 278
112 328
252
219 599
40 276
36 064
15 659
702 153
98 434
171 693
41 360
10 850
270 367
238 276
38 568
8 486
62 395
68 280

668 224
340 173
220 477
119 433
263
227 548
44 131
35 956
20 415
725 182
105 329
178 611
33 469
10 908
278 842
246 024
36 398
10 650
70 976
77 301

695 709
354 518
230 008
124 272
238
242 773
41 614
37 923
18 880
742 374
103 663
182 351
31 921
8 693
291 175
255 661
40 627
8 798
75 147
78 713

-191 546

-186 963
-4 583
-191 546

-1 131

-185 832
-4 583

367 633
279 626
208 245
71 381
0
15 864
22 995
38 749
10 399
406 536
40 947
83 144
31 296
6 778
24 313
23 722
171 361
9 106
39 592
40 931

227 659
74 891
21 762
52 891
238
:
18 619
118 831
15 318
227 836
60 810
95 852
1 748
511
19 171
13 319
11 098
3 542
35 105
37 332

291 963
0
:
:
:
226 909
1
67 306
-2 254
299 549
1 906
3 355
8
1 405
247 692
218 619
44 000
733
450
450

20=1-10

-75 995

-60 159

-66 697

-56 958

-46 666

-38 903

-177

-7 586

-56 399
16 814
10 797
-2 564
2 942
3 474
2 165
73 213
391
-101 276
15 631
158 467

:
10 715
27 361

-16 646

-45 946
2 976
-16 556
190
-284
-121
19 747
48 922
3 851
30 869
11 242
2 960

:
4 813
2 622

2 191

:

-476

-713

-559

-720

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

-1 208

-74 787
-21 138
-9 877
358
1 293
-20 251
7 339
53 649
0
30 082
21 355
2 212

-59 683
-2 428
12 494
257
-204
-16 947
1 972
57 255
0
39 484
12 511
5 260

-65 984
-17 025
-17 230
2 296
-12
-9 442
7 363
48 959
0
34 559
12 339
2 061

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

:
7 979
27 568

:
-3 754
-25 591

-19 589

21 837

:
-3 971
-1 841

-2 130

:

:

:

:

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
:
:
:
:
452 276
57 350
4 941
15 663
262 260
0
112 062
1 036 678
0
766 182
163 497
106 999
-584 402
:
Table B - Government debt and link with the deficit

:
:
:
:
:
473 272
74 960
2 601
15 248
271 677
0
108 786
989 560
0
733 561
150 447
105 552
-516 288
:

:
:
:
:
:
479 454
68 532
3 439
16 886
288 166
0
102 431
957 896
0
711 032
143 991
102 873
-478 442
:

:
:
:
:
:
479 805
76 728
2 378
19 314
266 422
0
114 963
1 137 252
391
682 390
187 341
267 130
-657 447
:

:
:
:
:
:
487 594
61 868
2 627
19 238
266 180
0
137 681
1 188 796
4 242
712 642
200 006
271 906
-701 202
:

57=20

-75 995

-60 159

-66 697

-56 958

-46 666

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

81 087
5 092

-21 138

-2 211

27 640
-32 519

-2 428

-5 260

47 700
-18 997

-17 025

-59 111
-116 069

16 814

-2 061

-158 467

29 648

-24 356

803

26 141

-1 208
851 692
0
708 376
11 985
696 391
143 316
923
142 393
0
0
71 971

-475
879 332
0
729 437
5 195
724 242
149 895
1 136
148 759
0
0
77 561

-714
927 032
0
763 873
1
763 872
163 159
1 029
162 130
0
0
62 291

-557
867 921
391
680 789
475
680 314
186 741
1 306
185 435
0
0
79 106

49 851
3 185

2 976

-2 960

3 890

-721
917 772
4 242
713 635
1 439
712 196
199 895
1 630
198 265
0
0
64 495

Table C - Memorandum items

75
76
77=20+18-76
78
79

282 826
34 046
-21 152
1 566 557
:

292 012
35 797
-23 314
1 628 992
:

301 544
36 923
-41 225
1 656 341
:

314 965
39 316
-25 299
1 719 146
:

323 026
40 024
-11 544
1 789 696
:

-7 058
-1 635
-418
-5 243
0
238
-7 058
-1 635
-418
-5 243
238

3
3

:

-94 138
-12 278
-29 006
-47 358
0

-5 496
-94 138
-12 278
-29 006
-47 358
-5 496

-7 406
-7 406

-7 058

-238

-110

0
-87 081
-12 275
-27 447
1
-27 448
-47 359
-30
-47 329

-454

-38 449
5 116
-20 014
166
4 192
345
20 427
43 565
5 486
31 262
9 893
-3 076

:
3 319
1 847

1 472

:

:
:
:
:
:
394 916
36 142
2 526
61 262
196 348
:
98 638
960 103
16 520
737 256
130 868
75 459
-565 187
:

-38 903

50 628
11 725

5 116

3 076

3 988

-455
883 978
16 517
736 690
1 408
735 282
130 771
806
129 965
:
:
:

127 005
23 926
-23 237

-197

20
635
2 429
-372
768
-99
-2 091
615
0
25
1 068
-478

:
2 054
748

1 306

:

:
:
:
:
:
126 054
21 993
20
5 318
67 266
:
31 457
99 402
0
4 392
71 170
23 840
26 652
:

-177

1 105
928

635

478

12

-197
75 549
0
4 392
30
4 362
71 157
854
70 303
:
:
:

161 301
15 748
19 180

-69

-7 517
4 283
2 664
814
-1
-367
1 173
11 800
0
0
5 524
6 276

:
-563
24

-587

:

:
:
:
:
:
60 762
16 011
29 087
16
2 566
:
13 082
223 429
0
0
45 326
178 103
-162 667
:

-7 586

5 524
-2 062

4 283

-6 276

0

-69
45 326
0
0
0
0
45 326
0
45 326
:
:
:

34 719
351
-7 487

 Government finance statistics – summary tables 1/2016

99

Poland

Consolidated general government (S.13)

Table A - Summary table

Government revenue and expenditure
Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl. own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

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
15a
16
17
18
19

Government deficit

in % of GDP

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

1995 2000

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015 2015

2015

2015

2015

2015

43.5
25.5
14.2
11.3
0.0
12.0
4.2
1.8
0.1
47.7
7.0
11.2
5.6
1.0
18.3
16.6
1.1
0.6
2.8
2.7

39.0
20.0
12.9
7.1
0.0
13.9
4.1
1.0
-0.1
42.0
6.7
10.9
3.0
0.8
17.8
16.0
0.5
0.4
1.9
1.9

40.6
20.8
13.9
6.9
0.0
13.2
3.3
2.7
0.6
44.5
6.2
11.0
2.5
0.8
17.5
15.7
2.2
0.9
3.5
3.4

41.2
21.6
14.2
7.4
0.0
13.0
3.0
3.0
0.5
44.8
6.3
10.7
2.4
0.9
17.1
15.2
2.4
0.9
4.1
4.0

41.3
22.7
14.5
8.3
0.0
12.7
2.8
2.6
0.5
43.1
6.1
10.5
2.2
0.9
15.9
14.1
2.4
0.6
4.6
4.5

40.9
22.9
14.5
8.4
0.0
12.2
2.8
2.5
0.4
44.5
6.4
10.9
2.1
1.0
16.0
14.0
2.5
0.9
4.8
4.8

38.0
20.2
12.9
7.2
0.0
12.1
2.7
2.4
0.6
45.3
6.0
11.1
2.5
0.9
16.5
14.5
2.3
0.9
5.1
5.1

38.1
20.3
13.6
6.7
0.0
11.7
2.6
2.2
1.3
45.6
6.4
11.0
2.5
0.9
16.5
14.5
2.2
0.6
5.6
5.6

38.8
20.4
13.7
6.7
0.0
12.1
2.4
2.1
1.7
43.6
5.8
10.5
2.5
0.7
15.5
13.8
2.2
0.6
5.7
5.8

38.9
19.8
12.9
6.9
0.0
12.9
2.4
2.4
1.3
42.6
5.8
10.3
2.7
0.7
15.8
13.9
2.3
0.5
4.5
4.7

38.4
19.6
12.8
6.8
0.0
13.3
2.4
2.2
0.9
42.4
5.9
10.4
2.5
0.7
16.3
14.4
2.3
0.5
3.8
4.1

38.9
19.8
12.8
6.9
0.0
13.2
2.6
2.1
1.2
42.2
6.1
10.4
1.9
0.6
16.2
14.3
2.1
0.6
4.1
4.5

38.9 -10.7
19.8
12.9
6.9
0.0
13.6
2.3
2.1 -10.4
-0.3
1.1
41.5 -10.7

-0.1

5.8
10.2
1.8
0.5
16.3
14.3

2.3 -10.4
-0.3
0.5
4.2
4.4

20.5
15.6
11.6
4.0
0.0
0.9
1.3
2.2
0.6
22.7
2.3
4.6
1.7
0.4
1.4
1.3
9.6
0.5
2.2
2.3

12.7
4.2
1.2
3.0
0.0
:
1.0
6.6
0.9
12.7
3.4
5.4
0.1
0.0
1.1
0.7
0.6
0.2
2.0
2.1

16.3
0.0
:
:
:
12.7
0.0
3.8
-0.1
16.7
0.1
0.2
0.0
0.1
13.8
12.2
2.5
0.0
0.0
0.0

20=1-10

Net lending ( + ) / net borrowing (-)

-4.2

-3.0

-4.0

-3.6

-1.9

-3.6

-7.3

-7.5

-4.9

-3.7

-4.0

-3.3

-2.6

-2.2

0.0

-0.4

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus financial accounts)

Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

:

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

-0.1

-2.9
-2.1
0.7
0.0
0.1
-3.7
0.9
0.8
0.0
1.8
0.2
-1.2

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-4.2

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other 
changes in assets / liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in 
assets / liabilities

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

Net acquisition of financial assets

61=(-)33

Incurrence in liabilities not in government debt

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Valuation effects and other changes in volume in 
government debt

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

0.0

-4.0
0.8
0.7
0.0
0.0
-0.3
0.3
4.8
0.0
6.9
-2.4
0.3

:
1.7
-1.0

2.7

0.0

-3.6
1.1
0.6
0.1
-0.1
0.1
0.4
4.7
0.0
4.4
0.0
0.4

:
2.6
-0.5

3.1

0.0

-1.9
1.4
1.0
0.0
0.3
-0.1
0.2
3.2
0.0
3.5
-0.7
0.4

:
3.8
-1.3

5.1

:
2.2
2.8

-0.6

:

:

:

:

:
:
:
:
:
29.9
2.9
0.5
1.1
16.4

9.0
45.1
0.0
17.9
18.1
9.1
-15.2
:

:
:
:
:
:
32.3
4.9
0.3
1.1
18.4

7.6
54.4
0.0
39.8
7.6
7.0
-22.1
:

:
:
:
:
:
33.6
4.9
0.2
0.9
20.0

7.7
54.6
0.0
41.4
6.5
6.7
-21.0
:

:
:
:
:
:
35.3
6.4
0.2
0.9
20.6

7.3
51.0
0.0
39.3
5.1
6.6
-15.6
:

0.0

-3.6
0.3
0.5
0.0
-0.1
-0.2
0.1
3.9
0.0
2.8
0.5
0.6

:
4.8
2.7

2.1

:

:
:
:
:
:
37.9
6.4
0.2
0.8
23.6

7.0
54.0
0.0
41.5
5.3
7.2
-16.0
:

-3.0

1.3
-1.6

-2.1

1.2

-0.3

-0.5
36.5
0.0
18.7
2.9
15.7
17.8
0.2
17.5
:
:
3.4

-4.0

-3.6

-1.9

-3.6

4.0
0.0

0.8

-0.3

-0.7

0.2
46.7
0.0
39.1
2.3
36.8
7.6
0.9
6.7
:
:
5.2

4.0
0.4

1.1

-0.4

-0.5

0.2
47.2
0.0
40.7
2.2
38.5
6.5
0.4
6.0
:
:
5.0

1.9
0.0

1.4

-0.4

-1.0

0.1
44.2
0.0
39.1
1.7
37.4
5.1
0.0
5.0
:
:
6.5

5.6
1.9

0.3

-0.6

2.2

0.0
46.6
0.0
41.3
3.9
37.4
5.3
0.1
5.2
:
:
6.6

:
:
:

:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:
:

:

:

:

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

-0.1

-7.2
-1.2
0.1
0.0
0.0
-0.4
-0.8
6.1
0.0
4.3
1.8
-0.1

:
1.9
0.5

1.4

:

:
:
:
:
:
36.3
5.6
0.2
0.9
23.0

6.6
57.1
0.0
43.1
6.8
7.2
-20.9
:

-7.3

6.1
-1.2

-1.2

0.1

0.0

-0.1
49.8
0.0
43.0
3.1
39.9
6.8
0.4
6.4
0.0
0.0
5.8

0.0

-7.5
-1.1
-0.2
0.1
0.2
-1.6
0.5
6.5
0.0
4.7
1.5
0.2

:
1.0
0.4

0.6

:

:
:
:
:
:
34.1
4.6
0.3
0.9
21.3

7.0
60.7
0.0
45.6
8.0
7.1
-26.6
:

-7.5

6.4
-1.1

-1.1

-0.2

0.1

0.0
53.3
0.0
45.4
1.8
43.6
7.9
0.1
7.9
0.0
0.0
4.8

-0.1

-4.8
-1.3
-0.6
0.0
0.1
-1.3
0.5
3.4
0.0
1.9
1.4
0.1

:
0.5
1.8

-1.3

0.0

-3.7
-0.1
0.8
0.0
0.0
-1.0
0.1
3.5
0.0
2.4
0.8
0.3

:
-0.2
-1.6

1.3

0.0

-4.0
-1.0
-1.0
0.1
0.0
-0.6
0.4
3.0
0.0
2.1
0.7
0.1

:
-0.2
-0.1

-0.1

0.0

-3.3
1.0
0.6
-0.1
0.2
0.2
0.1
4.3
0.0
-5.9
0.9
9.2

:
0.6
1.6

-1.0

:

:

:

:

:
:
:
:
:
30.6
4.4
0.2
1.1
18.4

6.5
61.1
0.0
45.4
9.2
6.6
-30.5
:

-4.9

5.2
0.3

-1.3

-0.1

1.9

-0.1
54.4
0.0
45.2
0.8
44.5
9.1
0.1
9.1
0.0
0.0
4.6

:
:
:
:
:
29.1
4.6
0.2
0.9
16.7

6.7
60.7
0.0
45.0
9.2
6.5
-31.7
:

-3.7

1.7
-2.0

-0.1

-0.3

-1.5

0.0
54.0
0.0
44.8
0.3
44.5
9.2
0.1
9.1
0.0
0.0
4.8

:
:
:
:
:
27.3
3.5
0.3
0.9
15.8

6.8
62.6
0.0
46.3
9.9
6.5
-35.3
:

-4.0

2.9
-1.1

-1.0

-0.1

0.0

0.0
56.0
0.0
46.1
0.0
46.1
9.9
0.1
9.8
0.0
0.0
3.8

:
:
:
:
:
27.9
4.5
0.1
1.1
15.5

6.7
66.2
0.0
39.7
10.9
15.5
-38.2
:

-3.3

-3.4
-6.8

1.0

-9.2

1.5

0.0
50.5
0.0
39.6
0.0
39.6
10.9
0.1
10.8
0.0
0.0
4.6

0.0

-2.6
0.2
-0.9
0.0
0.0
0.0
1.1
2.7
0.2
1.7
0.6
0.2

:
0.3
0.1

0.1

:

:
:
:
:
:
27.2
3.5
0.1
1.1
14.9

7.7
66.4
0.2
39.8
11.2
15.2
-39.2
:

-2.6

2.8
0.2

0.2

-0.2

0.2

0.0
51.3
0.2
39.9
0.1
39.8
11.2
0.1
11.1
0.0
0.0
3.6

18.9
2.9
-4.2

18.1
2.5
-3.6

18.4
2.5
-3.0

18.6
2.4
-1.9

18.1
2.3
0.4

18.7
2.2
-1.1

18.9
2.3
-4.4

19.1
2.2
-4.1

18.1
2.2
-1.4

17.9
2.2
-1.4

18.2
2.2
-2.5

18.3
2.3
-1.5

18.0
2.2
-0.6

-0.4
-0.1
0.0
-0.3
0.0
0.0
-0.4
-0.1
0.0
-0.3
0.0

0.0
0.0

:

-5.3
-0.7
-1.6
-2.6
0.0

-0.3
-5.3
-0.7
-1.6
-2.6
-0.3

-0.4
-0.4

-0.4

0.0

0.0

0.0
-4.9
-0.7
-1.5
0.0
-1.5
-2.6
0.0
-2.6

0.0

-2.1
0.3
-1.1
0.0
0.2
0.0
1.1
2.4
0.3
1.7
0.6
-0.2

:
0.2
0.1

0.1

:

:
:
:
:
:
22.1
2.0
0.1
3.4
11.0

5.5
53.6
0.9
41.2
7.3
4.2
-31.6
:

-2.2

2.8
0.7

0.3

0.2

0.2

0.0
49.4
0.9
41.2
0.1
41.1
7.3
0.0
7.3
:
:
:

7.1
1.3
-1.3

0.0

0.0
0.0
0.1
0.0
0.0
0.0
-0.1
0.0
0.0
0.0
0.1
0.0

:
0.1
0.0

0.1

:

:
:
:
:
:
7.0
1.2
0.0
0.3
3.8

1.8
5.6
0.0
0.2
4.0
1.3
1.5
:

0.0

0.1
0.1

0.0

0.0

0.0

0.0
4.2
0.0
0.2
0.0
0.2
4.0
0.0
3.9
:
:
:

9.0
0.9
1.1

0.0

-0.4
0.2
0.1
0.0
0.0
0.0
0.1
0.7
0.0
0.0
0.3
0.4

:
0.0
0.0

0.0

:

:
:
:
:
:
3.4
0.9
1.6
0.0
0.1

0.7
12.5
0.0
0.0
2.5
10.0
-9.1
:

-0.4

0.3
-0.1

0.2

-0.4

0.0

0.0
2.5
0.0
0.0
0.0
0.0
2.5
0.0
2.5
:
:
:

1.9
0.0
-0.4

 Government finance statistics – summary tables 1/2016

100

Poland

Consolidated general government (S.13)

Table A - Summary table

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

annual growth rates**

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
15a
16
17
18
19

5.4
4.1
4.4
3.5
17.8
5.0
11.8
14.4
37.6
7.5
10.7
11.4
14.4
2.0
8.4
6.6
34.7
56.6
-31.0
-31.2

7.5
1.4
5.1
-5.4
27.3
9.3
14.7
69.6
-39.5
11.8
7.9
11.5
8.1
-6.6
10.0
11.0
-6.2
30.6
57.6
56.9

4.7
7.9
8.7
6.3
-10.0
-0.4
4.2
12.8
-4.0
4.7
3.9
4.4
-4.0
-11.8
4.1
4.1
170.3
-10.8
5.4
4.8

2.2
2.7
4.2
-0.4
-8.6
2.7
-4.6
6.1
-151.6
5.3
3.1
3.6
7.3
-1.5
4.1
3.7
5.6
144.0
3.0
2.5

7.1
9.8
9.4
10.4
23.9
5.7
1.0
-0.2

11.4
11.1
8.9
15.8
8.6
6.5
-9.4
67.2
181.8 1125.5
8.1
1.0
6.1
-3.5
-6.2
3.0
4.0
83.0
189.2
24.0
24.6

5.0
5.3
3.8
0.8
72.3
5.0
3.8
29.1
-63.2
15.1
13.9

9.8
12.2
10.5
15.9
5.3
6.7
0.3
21.0
-4.5
8.7
8.9
5.5
3.8
20.5
6.2
4.5
21.1
3.9
25.0
27.4

11.7
17.2
13.3
24.7
28.6
8.8
3.2
-5.4
3.1
7.4
8.8
8.7
2.1
19.3
3.6
3.6
9.6
-29.6
25.6
24.0

Government deficit

20=1-10

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

-7.0
25.6
0.0
14.6
-22.1
9.3
2.0

9.9
1.2
-14.1

-4.2
-10.6
-27.0
16.2
-6.8
1.3
8.2
0.5
27.5
-5.0
-3.5

1.5
0.4
-8.6
2.3
-3.7
13.9
12.5
-53.8
24.2
0.5
-1.8

-1.2
11.8
2.4
1.8
-3.8
-2.0
11.5
47.1
23.9
-2.9
-0.7

-1.7
1.6
3.6
4.8
-7.8
7.6
9.3
-16.0
20.6
-9.7
-1.9

Other economic flows in government assets and liabilities

2.8
17.7
12.8
1.6
-1.6
4.0
9.5
-85.0
21.0
-23.7
3.5

:
5.7
-2.0

3.7
14.2
28.6
-6.4
0.4
5.6
9.4
-33.3
11.9
-0.7
6.2

4.6
22.1
9.2
41.8
-0.8
2.9
6.6
-100.0
9.4
-12.2
7.4

:
8.8
-0.9

:
12.7
-2.6

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
7.5
6.8

5.0

:

:
:
:
:
:
0.5
5.6
39.5
87.9
-2.8

-2.4
8.8

-2.6
22.8
8.7

:
-11.1
-7.6

-0.6

:
24.1
11.7

-4.0

:
7.9
-1.3

:
17.1
-1.7

-13.3

-24.5

-13.1

-15.1

-27.0

-14.3

-9.4

-3.2

:

:

:

:

:

:

:

:

:

:

:
:
:
:
:
-15.3
11.1
-51.8
43.4
-15.2

-29.4
0.6
-67.7
31.9
-18.1
-23.5

:
:
:
:
:
25.6
11.6
-5.6
4.1
21.4

48.9
24.1
-47.7
24.6
3.9
65.7

:
:
:
:
:
6.7
15.5
3.5
-15.8
9.5

2.5
10.2
47.1
23.7
2.8
-14.5

:
:
:
:
:
15.4
31.3
0.5
1.3
15.2

11.5
7.6
-20.0
19.8
-16.2
0.3

:
:
:
:
:
8.5
19.6
42.9
-1.9
14.1

-7.3
7.5
-85.0
20.4
-24.2
-6.9

:
:
:
:
:
12.5
6.3
-20.0
-8.6
17.1

9.6
8.5
-33.3
12.5
-7.4
3.1

:
:
:
:
:
17.3
46.2
5.7
5.6
15.1

6.2
4.0
-100.0
5.8
-12.9
9.7

Table B - Government debt and link with the deficit

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:
:
9.4

Table C - Memorandum items

75
76
77=20+18-76
78
79

(**) or contributions for items 22 to 38

12.2
9.3

11.0
:

-13.7

-13.5

-15.2

-11.9

-9.3

-8.3

-4.4

6.9
-6.8

-3.4

0.9

-2.1

-2.1
6.9
-67.8
29.7
50.5
25.8
-16.9
96.7
-18.3
:
:
2.0

7.8
6.7

4.4
:

16.3
2.8

1.0

0.3

2.5

-1.0
16.3
-48.4
23.8
18.1
25.1
4.0
56.4
2.5
:
:
10.4

3.8
1.6

3.9
:

16.4
1.2

-0.8

0.2

2.8

-1.0
16.4
51.5
23.4
15.5
25.0
2.7
77.3
-0.7
:
:
14.8

5.9
4.6

4.4
:

6.6
-5.3

-1.1

0.3

-4.3

-0.2
6.6
-18.0
16.4
0.0
19.6
-16.2
15.0
-18.8
:
:
29.6

6.7
6.9

9.6
:

9.4
0.1

2.0

-0.6

-1.7

0.4
9.4
-85.4
19.8
-50.3
31.2
-24.2
-15.4
-25.2
:
:
20.5

6.3
5.6

6.2
:

9.2
0.9

2.6

-0.9

-1.2

0.4
9.2
-33.3
12.5
3.1
13.1
-7.9
-45.3
-3.0
:
:
5.1

9.1
5.9

8.2
:

4.4
0.0

3.2

-1.0

-2.4

0.2
4.4
-100.0
7.1
-10.9
8.1
-12.6
-88.2
-7.1
:
:
44.7

8.8
7.1

11.4
:

5.2
5.0
4.4
6.3
4.4
3.6
9.6
-0.3
30.4
3.3
7.0
4.0
-19.1
0.5
3.1
3.3
-5.6
25.5
13.8
13.2

3.7
18.8
-51.9
18.8
1.3
1.9
7.1

-13.2
9.6
148.1

:
2.4
2.6

2.8

:

:
:
:
:
:
6.1
33.8
-51.9
23.3
1.6

2.6
9.7

-10.9
14.6
149.7

-6.1

-6.4
-12.5

1.8

-17.1

2.8

6.5
8.6
8.0
9.7
4.9
3.1
9.2
3.2
-0.5
11.0
11.7
12.1
5.1
18.0
7.8
7.2
11.7
66.0
12.8
16.0

1.0
8.2
-2.7
-12.1
-0.9
1.8
8.3

7.7
11.4
9.4

:
14.5
5.7

-0.9
-6.2
-4.8
-8.7
-9.0
5.7
1.6
5.2
40.1
8.5
1.0
8.2
23.7
-6.6
10.5
10.3
-2.4
8.2
14.4
11.9

-3.3
1.2
-6.0
-2.7
-1.9
-12.2
12.0

11.0
36.9
-1.0

:
5.3
0.9

6.4
6.5
11.3
-1.9
-7.3
2.9
3.4
-4.1
141.1
6.9
13.3
5.5
6.9
6.2
5.6
6.2
0.4
-32.1
16.5
17.4

-3.2
-4.7
34.4
24.7
-7.5
8.7
12.0

11.6
23.8
3.2

:
2.9
0.7

:
:
:
:
:
15.5
8.4
-7.3
-1.4
23.1

2.9
14.0

13.7
12.0
17.4

-8.8

13.5
4.7

0.8

-1.4

5.3

0.0
13.5
:
13.7
140.7
7.8
12.3
50.5
12.0
:
:
7.9

11.2
3.4

7.6
:

:
:
:
:
:
2.0
-6.7
18.5
13.7
4.1

0.7
12.9

10.7
36.9
7.8

:
:
:
:
:
-0.2
-13.7
69.4
16.8
-1.8

12.6
12.7

12.2
24.0
4.7

-16.7

-16.0

13.9
-2.8

-2.7

0.2

-0.1

-0.2
13.9
:
11.0
-14.8
13.7
36.7
481.8
31.1
:
:
-6.1

7.3
7.9

6.6
:

13.6
-2.4

-2.3

-0.5

0.3

0.0
13.6
:
12.0
-39.5
16.0
23.9
-83.4
29.9
:
:
-11.3

7.6
5.3

6.1
:

10.3
9.3
9.3
9.3
-3.8
11.3
-0.4
6.1
47.2
3.6
-1.5
3.8
10.1
-9.5
2.4
2.6
9.0
12.0
9.1
13.3

-4.3
-15.0
9.2
9.6
-6.6
7.3
6.1

4.6
18.6
2.1

:
1.6
3.1

5.1

:

:
:
:
:
:
-2.7
3.8
-12.1
24.9
-6.5

1.3
9.3

8.0
25.2
-0.2

-9.9

10.5
0.7

-2.7

-0.3

3.8

-0.2
10.5
:
8.0
-53.0
10.4
25.1
14.4
25.2
:
:
3.0

2.4
4.8

8.4
:

4.3
1.1
-2.2
7.6
5.0
11.5
5.0
15.2
-21.7
1.5
4.0
1.8
9.2
-3.2
5.5
5.0
10.8
-3.9
-18.3
-16.2

-0.5
18.2
7.5
-1.2
-5.9
1.9
6.0

5.6
8.7
5.1

:
-0.8
-2.7

-4.6

0.3
0.2
0.7
-0.7
-14.0
4.3
0.9
-6.6
-25.3
1.3
3.5
2.3
-4.3
-3.2
5.2
5.2
2.5
-3.5
-14.1
-11.0

-3.6
-23.0
88.3
-0.1
-3.5
6.8
4.9

4.7
8.2
2.0

:
-0.8
-0.2

0.4

:

:

:
:
:
:
:
-4.4
-23.5
90.0
2.7
-3.5

3.0
4.8

4.4
8.7
1.4

-7.6

5.4
-2.2

-1.9

-0.2

0.1

:
:
:
:
:
-1.3
9.4
-24.4
-9.7
-5.7

6.2
3.3

3.2
4.5
2.6

-7.1

3.2
-3.8

-0.3

-0.6

-2.9

-0.1
3.2
:
3.0
-56.7
4.0
4.6
23.1
4.5
:
:
7.8

3.2
5.1

4.0
:

-0.1
5.4
:
4.7

-0.1
-6.4
:
-10.9
-100.0 47400.0
-10.9
14.5
26.9
14.4
:
:
27.0

5.5
8.8
-9.4
9.0
:
:
-19.7

3.3
3.1

1.7
:

4.5
6.5

3.8
:

4.1
4.2
4.3
4.1
-9.4
6.7
-5.7
5.5
-7.5
2.4
-1.6
2.1
-4.6
-20.3
4.4
3.9
11.6
-17.4
5.9
1.8

0.6
-21.6
8.0
-1.5
0.0
17.2
4.3
984.9
4.5
6.0
1.1

:
1.0
0.2

-0.3

:

:
:
:
:
:
1.6
-19.4
10.5
-0.4
-0.1

19.8
4.5
984.9
4.4
6.8
1.8

-5.4

5.7
0.4

0.3

-0.3

0.4

-0.1
5.7
984.9
4.8
202.9
4.7
7.0
24.8
6.9
:
:
-18.5

2.6
1.8

4.1
:

 Government finance statistics – summary tables 1/2016

101

Portugal

Consolidated general government (S.13)

Table A - Summary table

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
15a
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl . own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

Government deficit

1995

2000

2005

2006

2007

2008

2009

2010

in million national currency

33 341
19 029
11 752
7 219
57
8 810
2 542
1 901
1 060
37 951
3 790
11 093
4 929
892
10 865
9 503
1 754
673
3 956
3 925

50 653
29 516
17 327
12 086
103
13 461
4 362
2 198
1 116
54 783
5 978
17 643
3 864
1 525
16 590
14 307
2 642
859
5 683
5 917

64 227
35 739
23 007
12 663
69
18 398
5 097
2 959
2 036
74 054
8 070
23 044
4 046
1 438
25 780
22 251
3 785
1 461
6 431
6 468

68 019
38 478
24 602
13 853
23
19 193
5 060
3 884
1 404
75 214
8 434
22 916
4 599
1 435
27 053
23 480
4 136
905
5 735
5 580

72 780
41 365
25 270
16 085
10
19 866
5 786
4 351
1 413
78 060
9 493
23 007
5 174
1 337
28 342
24 750
4 279
848
5 580
5 645

74 357
41 606
24 956
16 641
8
20 699
6 326
4 374
1 352
81 093
9 920
23 491
5 556
1 154
29 946
26 103
4 211
1 739
5 075
6 651

70 913
37 331
22 190
15 140
0
21 190
6 532
4 439
1 420
88 116
10 834
24 608
5 218
1 258
32 917
28 765
4 722
1 108
7 451
7 205

73 137
39 074
23 777
15 211
85
21 362
6 584
3 920
2 197
93 237
10 627
24 611
5 268
1 295
33 452
29 573
5 034
3 336
9 614
9 479

20=1-10

Net lending ( + ) / net borrowing (-)

-4 611

-4 130

-9 827

-7 195

-5 279

-6 736

-17 204

-20 100

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus  financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other changes in assets 
/ liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in assets / 
liabilities

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

61=(-)33

Net acquisition of financial assets

Incurrence in liabilities not in government debt

62

Valuation effects and other changes in volume in government debt

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

:

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

:
:
:

:

:

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

-4 611

5 419
808

3 558

-1 865

-41

-843
:
:
:
:
:
:
:
:
:
:
:

0

-4 130
-406
-604
276
178
-291
35
3 725
1 158
1 304
909
354

:
82
1 226

-1 144

:

:
:
:
:
:
31 075
8 406
1 068
1 881
14 983
37
4 738
79 673
14 091
51 856
6 293
7 433
-48 597
:

-4 130

3 566
-564

-406

-354

110

85
64 640
9 339
49 022
590
48 432
6 280
1 205
5 075
:
:
9 510

0

-9 827
859
1 009
408
295
-569
-284
10 686
538
12 602
-277
-2 177

:
2 679
-601

3 280

:

:
:
:
:
:
38 133
7 531
2 549
4 597
16 138
5
7 318
126 880
17 030
85 455
15 797
8 598
-88 746
:

-9 827

12 465
2 639

859

2 177

-227

-171
106 919
11 177
80 004
13 385
66 619
15 738
2 520
13 218
:
:
10 086

0

-7 195
488
1 285
183
63
-1 505
462
7 683
2 052
5 319
57
255

:
2 457
-2 547

5 003

:

:
:
:
:
:
41 079
8 791
2 844
4 567
16 986
471
7 890
132 016
19 082
87 945
16 042
8 947
-90 937
:

-7 195

8 083
888

488

-255

175

480
115 002
12 968
86 080
10 303
75 776
15 954
2 884
13 071
:
:
12 106

0

-5 279
-1 064
-786
108
-1 885
1 096
405
4 216
930
3 674
1 268
-1 657

:
501
786

-285

:

:
:
:
:
:
40 516
7 988
2 969
2 895
18 149
414
8 516
137 018
20 012
89 908
17 534
9 563
-96 502
:

-5 279

5 086
-193

-1 064

1 657

133

-920
120 088
13 546
89 134
10 504
78 629
17 408
3 397
14 012
:
:
11 371

0

-6 736
979
50
-590
50
2 153
-684
7 714
-1 094
10 803
-678
-1 317

:
-50
3 307

-3 357

:

:
:
:
:
:
41 445
8 071
2 401
2 998
19 753
1 076
8 222
148 039
18 918
103 196
16 724
9 202
-106 595
:

0

-1

-17 204
2 091
-491
552
33
1 135
861
19 295
-368
17 256
2 489
-82

:
1 741
1 311

430

:

:
:
:
:
:
45 277
7 583
2 693
2 998
22 804
1 312
9 198
168 645
18 550
120 032
19 828
10 235
-123 368
:

-20 099
5 658
483
30
1 256
2 106
1 782
25 757
-527
19 167
3 639
3 478

:
8 575
-7 110

15 685

:

:
:
:
:
:
59 510
8 239
2 658
4 313
32 732
2 920
11 567
187 292
18 023
127 424
26 510
15 335
-127 783
:

-6 736

-17 204

-20 100

8 103
1 367

979

1 317

-263

-665
128 191
12 364
99 293
17 366
81 926
16 535
2 388
14 147
:
:
11 548

18 500
1 296

2 091

82

171

-1 048
146 691
11 879
115 205
20 643
94 562
19 607
1 985
17 622
0
3
11 589

26 371
6 271

5 658

-3 478

4 413

-321
173 062
11 703
135 041
21 715
113 326
26 319
4 354
21 965
548
1
13 818

15 638
1 973
-2 627
89 037
632

24 437
2 899
-1 345
128 466
724

33 457
3 979
-7 375
158 653
748

34 017
4 216
-5 675
166 249
737

34 681
4 425
-4 124
175 468
733

35 603
4 674
-6 334
178 873
732

37 604
4 710
-14 462
175 448
739

37 270
4 989
-15 475
179 930
740

 Government finance statistics – summary tables 1/2016

102

Portugal

Consolidated general government (S.13)

in million national currency

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

Table A - Summary table

2011

2012

2013

2014

2015

2015

2015

2015

2015

2015

Government revenue and expenditure
75 106
41 115
24 411
16 703
0
21 201
6 381
4 471
1 939
88 112
10 645
22 614
7 604
1 168
33 325
29 936
5 043
1 595
6 118
6 139

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
15a
16
17
18
19

Government deficit

72 190
38 739
23 340
15 141
258
19 142
6 495
5 100
2 713
81 719
9 685
19 688
8 214
1 018
33 010
29 654
4 592
1 671
3 839
4 158

76 787
42 733
23 320
19 411
2
20 449
6 474
5 186
1 946
85 032
9 611
21 317
8 258
1 031
34 785
31 520
4 636
1 546
3 848
3 701

77 231
43 567
24 593
18 974
0
20 371
6 531
5 318
1 445
89 677
10 079
20 495
8 502
1 210
34 106
30 722
4 895
6 811
3 579
3 525

78 671
45 530
26 072
19 458
0
20 718
6 691
4 405
1 327
86 564
10 601
20 264
8 192
1 172
34 517
31 281
4 497
3 365
3 956
3 857

-12 727

-12 039
-689
-12 727

-381

-11 657
-689

56 051
39 822
21 787
18 035
0
5 955
4 798
4 711
765
65 821
7 528
16 479
8 305
981
13 703
10 874
12 569
3 826
2 431
2 356

11 259
4 520
3 098
1 421
0
631
1 877
2 994
1 237
10 471
2 957
3 546
268
127
951
617
904
210
1 507
1 486

24 089
1 189
1 187
2
0
14 132
16
8 738
14
23 000
116
239
0
64
19 864
19 790
2 681
18
18
14

20=1-10

-13 006

-9 529

-8 245

-12 446

-7 893

-9 770

788

1 089

0

-12 446
-6 751
-4
-4 698
-276
-2 074
302
5 695
4 919
-1 810
3 565
-978

:
8 132
15 835

-7 703

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

0

-13 006
14 238
10 129
283
841
-437
3 422
27 244
-2 979
-11 092
35 812
5 503

0

-9 529
1 705
1 539
6 150
1 191
-3 837
-3 338
11 234
-1 356
-7 921
24 624
-4 113

0

-8 245
-1 963
1 211
-273
-17
-1 088
-1 796
6 282
1 223
-2 828
8 985
-1 098

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

:
-247
-23 636

:
6 126
31 688

23 389

-25 562

:
-4 617
2 737

-7 354

:

:

:

:

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
:
:
:
:
74 751
21 347
9 047
6 720
27 524
2 584
10 114
242 841
14 748
112 067
95 571
20 455
-168 090
:
Table B - Government debt and link with the deficit

:
:
:
:
:
81 331
20 145
9 478
6 569
32 828
2 044
12 312
233 822
13 688
111 471
87 196
21 468
-152 491
:

:
:
:
:
:
73 500
18 604
3 005
5 386
30 987
2 799
15 518
190 900
15 044
92 119
62 718
21 019
-117 400
:

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

-13 006

23 169
10 163

14 238

-6 553

1 255

1 223
196 231
10 143
123 932
12 037
111 895
62 157
5 129
57 027
1 212
8 115
24 409

-9 529

16 298
6 769

1 705

3 781

1 044

240
212 529
9 388
116 980
13 025
103 954
86 161
3 801
82 360
1 119
19 464
31 666

-8 245

7 120
-1 125

-1 963

1 451

-247

-366
219 649
10 491
114 346
7 412
106 934
94 813
2 514
92 299
1 119
26 064
32 978

:
:
:
:
:
76 132
21 271
4 586
6 582
32 066
2 298
11 626
264 371
19 350
123 528
100 912
20 581
-188 240
:

-12 446

6 118
-6 328

-6 751

358

-316

382
225 767
14 923
111 590
12 681
98 909
99 254
2 594
96 659
1 119
27 314
28 156

0

-7 893
-4 383
-3 012
-961
139
-193
-357
3 510
3 969
11 228
-9 538
-2 148

:
2 728
1 745

983

:

:
:
:
:
:
74 477
18 285
3 524
6 860
32 994
2 840
12 813
269 627
23 319
135 187
93 313
17 808
-195 150
:

-7 893

5 578
-2 315

-4 383

2 444

-487

110
231 345
18 646
121 888
10 538
111 350
90 811
3 384
87 427
1 119
27 314
24 649

-699
-557
103
-246
0
0
-699
-557
103
-246
0

78
78

:

-13 044
-1 221
-9 939
-2 662
778

0
-13 044
-1 221
-9 939
-2 662
778

-442
-442

-699

0

247

9
-12 443
-1 221
-8 560
-300
-8 260
-2 662
0
-2 662

Table C - Memorandum items

75
76
77=20+18-76
78
79

34 983
5 161
-12 049
176 167
718

31 177
5 187
-10 878
168 398
:

32 501
5 092
-9 489
170 269
:

32 165
5 097
-13 964
173 446
:

32 534
5 216
-9 153
179 379
:

0

-9 770
-4 891
-4 279
-656
385
148
-489
4 879
4 525
10 583
-8 741
-1 488

:
2 610
1 998

612

:

:
:
:
:
:
66 178
13 348
2 315
9 389
30 457
:
10 669
269 531
24 540
144 022
86 316
14 654
-203 353
:

-9 770

6 104
-3 666

-4 891

1 543

-684

366
233 139
19 867
129 345
10 838
118 507
83 927
2 931
80 995
:
:
:

24 699
3 042
-10 381

0

788
410
398
0
0
0
11
-379
0
541
-552
-368

:
5
-622

628

:

:
:
:
:
:
2 601
2 034
2
133
326
:
105
12 523
0
1 104
9 657
1 761
-9 922
:

788

-85
703

410

901

-51

-557
10 647
0
1 102
0
1 102
9 545
452
9 093
:
:
:

7 380
2 131
165

0

1 089
798
1 426
-408
0
-341
121
-291
0
0
1
-292

:
34
292

-257

:

:
:
:
:
:
18 742
4 124
11 146
0
1 433
:
2 039
617
0
0
2
615
18 125
:

1 089

1
1 090

798

0

0

292
2
0
0
0
0
2
1
1
:
:
:

455
43
1 064

 Government finance statistics – summary tables 1/2016

103

Portugal

Consolidated general government (S.13)

Table A - Summary table

Government revenue and expenditure
Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl. own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

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
15a
16
17
18
19

Government deficit

in % of GDP

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

1995 2000

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015 2015

2015

2015

2015

2015

37.4
21.4
13.2
8.1
0.1
9.9
2.9
2.1
1.2
42.6
4.3
12.5
5.5
1.0
12.2
10.7
2.0
0.8
4.4
4.4

39.4
23.0
13.5
9.4
0.1
10.5
3.4
1.7
0.9
42.6
4.7
13.7
3.0
1.2
12.9
11.1
2.1
0.7
4.4
4.6

40.5
22.5
14.5
8.0
0.0
11.6
3.2
1.9
1.3
46.7
5.1
14.5
2.6
0.9
16.2
14.0
2.4
0.9
4.1
4.1

40.9
23.1
14.8
8.3
0.0
11.5
3.0
2.3
0.8
45.2
5.1
13.8
2.8
0.9
16.3
14.1
2.5
0.5
3.4
3.4

41.5
23.6
14.4
9.2
0.0
11.3
3.3
2.5
0.8
44.5
5.4
13.1
2.9
0.8
16.2
14.1
2.4
0.5
3.2
3.2

41.6
23.3
14.0
9.3
0.0
11.6
3.5
2.4
0.8
45.3
5.5
13.1
3.1
0.6
16.7
14.6
2.4
1.0
2.8
3.7

40.4
21.3
12.6
8.6
0.0
12.1
3.7
2.5
0.8
50.2
6.2
14.0
3.0
0.7
18.8
16.4
2.7
0.6
4.2
4.1

40.6
21.7
13.2
8.5
0.0
11.9
3.7
2.2
1.2
51.8
5.9
13.7
2.9
0.7
18.6
16.4
2.8
1.9
5.3
5.3

42.6
23.3
13.9
9.5
0.0
12.0
3.6
2.5
1.1
50.0
6.0
12.8
4.3
0.7
18.9
17.0
2.9
0.9
3.5
3.5

42.9
23.0
13.9
9.0
0.2
11.4
3.9
3.0
1.6
48.5
5.8
11.7
4.9
0.6
19.6
17.6
2.7
1.0
2.3
2.5

45.1
25.1
13.7
11.4
0.0
12.0
3.8
3.0
1.1
49.9
5.6
12.5
4.9
0.6
20.4
18.5
2.7
0.9
2.3
2.2

44.5
25.1
14.2
10.9
0.0
11.7
3.8
3.1
0.8
51.7
5.8
11.8
4.9
0.7
19.7
17.7
2.8
3.9
2.1
2.0

43.9
25.4
14.5
10.8
0.0
11.5
3.7
2.5
0.7
48.3
5.9
11.3
4.6
0.7
19.2
17.4
2.5
1.9
2.2
2.2

-7.1

-6.7
-0.4
-7.1

-0.2

-6.5
-0.4

31.2
22.2
12.1
10.1
0.0
3.3
2.7
2.6
0.4
36.7
4.2
9.2
4.6
0.5
7.6
6.1
7.0
2.1
1.4
1.3

6.3
2.5
1.7
0.8
0.0
0.4
1.0
1.7
0.7
5.8
1.6
2.0
0.1
0.1
0.5
0.3
0.5
0.1
0.8
0.8

13.4
0.7
0.7
0.0
0.0
7.9
0.0
4.9
0.0
12.8
0.1
0.1
0.0
0.0
11.1
11.0
1.5
0.0
0.0
0.0

20=1-10

Net lending ( + ) / net borrowing (-)

-5.2

-3.2

-6.2

-4.3

-3.0

-3.8

-9.8

-11.2

-7.4

-5.7

-4.8

-7.2

-4.4

-5.4

0.4

0.6

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus financial accounts)

Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

:

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

0.0

-3.2
-0.3
-0.5
0.2
0.1
-0.2
0.0
2.9
0.9
1.0
0.7
0.3

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

0.0

-6.2
0.5
0.6
0.3
0.2
-0.4
-0.2
6.7
0.3
7.9
-0.2
-1.4

:
1.7
-0.4

2.1

0.0

-4.3
0.3
0.8
0.1
0.0
-0.9
0.3
4.6
1.2
3.2
0.0
0.2

:
1.5
-1.5

0.0

-3.0
-0.6
-0.4
0.1
-1.1
0.6
0.2
2.4
0.5
2.1
0.7
-0.9

:
0.3
0.4

0.0

-3.8
0.5
0.0
-0.3
0.0
1.2
-0.4
4.3
-0.6
6.0
-0.4
-0.7

:
0.0
1.8

3.0

-0.2

-1.9

:

:

:

:

:

:
:
:

:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:
0.1
1.0

-0.9

:
:
:
:
:
24.2
6.5
0.8
1.5
11.7

3.7
62.0
11.0
40.4
4.9
5.8
-37.8
:

-3.2

2.8
-0.4

-0.3

-0.3

:
:
:
:
:
24.0
4.7
1.6
2.9
10.2

4.6
80.0
10.7
53.9
10.0
5.4
-55.9
:

:
:
:
:
:
24.7
5.3
1.7
2.7
10.2

4.7
79.4
11.5
52.9
9.6
5.4
-54.7
:

-6.2

-4.3

:
:
:
:
:
23.2
4.5
1.3
1.7
11.0

4.6
82.8
10.6
57.7
9.3
5.1
-59.6
:

:
:
:
:
:
23.1
4.6
1.7
1.6
10.3

4.9
78.1
11.4
51.2
10.0
5.4
-55.0
:

-3.0

2.9
-0.1

-0.6

0.9

0.1

-0.5
68.4
7.7
50.8
6.0
44.8
9.9
1.9
8.0
:
:
6.5

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other 
changes in assets / liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in 
assets / liabilities

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

57=20

Government deficit (-) / surplus (+)

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

Net acquisition of financial assets

61=(-)33

Incurrence in liabilities not in government debt

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Valuation effects and other changes in volume in 
government debt

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

Table B - Government debt and link with the deficit

0.0

0.0

0.0

0.0

-11.2
3.1
0.3
0.0
0.7
1.2
1.0
14.3
-0.3
10.7
2.0
1.9

-7.4
8.1
5.7
0.2
0.5
-0.2
1.9
15.5
-1.7
-6.3
20.3
3.1

-5.7
1.0
0.9
3.7
0.7
-2.3
-2.0
6.7
-0.8
-4.7
14.6
-2.4

:
4.8
-4.0

:
-0.1
-13.4

:
3.6
18.8

8.7

13.3

-15.2

0.0

-4.8
-1.2
0.7
-0.2
0.0
-0.6
-1.1
3.7
0.7
-1.7
5.3
-0.6

:
-2.7
1.6

-4.3

0.0

-7.2
-3.9
0.0
-2.7
-0.2
-1.2
0.2
3.3
2.8
-1.0
2.1
-0.6

:
4.7
9.1

-4.4

:

:

:

:

:

:
:
:
:
:
33.1
4.6
1.5
2.4
18.2

:
:
:
:
:
41.7
10.6
1.7
3.1
17.6

:
:
:
:
:
48.3
12.0
5.6
3.9
19.5

:
:
:
:
:
43.9
12.5
5.3
3.9
16.2

:
:
:
:
:
43.9
12.3
2.6
3.8
18.5

-9.8
1.2
-0.3
0.3
0.0
0.6
0.5
11.0
-0.2
9.8
1.4
0.0

:
1.0
0.7

0.2

:

:
:
:
:
:
25.8
4.3
1.5
1.7
13.0

0.0

-4.4
-2.4
-1.7
-0.5
0.1
-0.1
-0.2
2.0
2.2
6.3
-5.3
-1.2

:
1.5
1.0

0.5

:

:
:
:
:
:
41.5
10.2
2.0
3.8
18.4

6.7

5.9

8.8

6.4

5.2

7.1
7.3
96.1 104.1 108.4 138.9 142.6 152.4 150.3
13.0
8.1
10.6
11.2
8.7
75.4
66.2
68.4
71.2
65.8
52.0
51.8
11.3
58.2
56.1
12.0
12.7
9.9
5.8
11.9
-98.7 -108.5 -108.8
-90.6
-70.3
:
:
:

10.0
70.8
14.7
8.5
-71.0
:

8.5
52.3
35.6
11.9
-66.6
:

:

:

0.0

-5.4
-2.7
-2.4
-0.4
0.2
0.1
-0.3
2.7
2.5
5.9
-4.9
-0.8

:
1.5
1.1

0.3

:

:
:
:
:
:
36.9
7.4
1.3
5.2
17.0

-0.4
-0.3
0.1
-0.1
0.0
0.0
-0.4
-0.3
0.1
-0.1
0.0

0.0
0.0

:

-7.3
-0.7
-5.5
-1.5
0.4

5.9
0.0
-7.3 150.3
13.7
-0.7
80.3
-5.5
48.1
-1.5
8.2
0.4
-113.4
:

-5.2

6.1
0.9

4.0

-2.1

0.0

-0.9
:
:
:
:
:
:
:
:
:
:
:

7.9
1.7

0.5

1.4

0.1

-0.1

0.1
50.3
7.3
38.2
0.5
37.7
4.9
0.9
4.0
:
:
7.4

-0.1
67.4
7.0
50.4
8.4
42.0
9.9
1.6
8.3
:
:
6.4

4.9
0.5

0.3

-0.2

0.1

0.3
69.2
7.8
51.8
6.2
45.6
9.6
1.7
7.9
:
:
7.3

-3.8

-9.8

-11.2

-7.4

-5.7

4.5
0.8

0.5

0.7

-0.1

-0.4
71.7
6.9
55.5
9.7
45.8
9.2
1.3
7.9
:
:
6.5

10.5
0.7

1.2

0.0

0.1

-0.6
83.6
6.8
65.7
11.8
53.9
11.2
1.1
10.0
0.0
0.0
6.6

14.7
3.5

3.1

-1.9

2.5

13.2
5.8

8.1

-3.7

0.7

9.7
4.0

1.0

2.2

0.6

-4.8

4.2
-0.7

-1.2

0.9

-0.1

-7.2

3.5
-3.6

-3.9

0.2

-0.2

-4.4

3.1
-1.3

-2.4

1.4

-0.3

-0.2
-0.2

-0.4

0.0

0.1

-5.4

3.4
-2.0

-2.7

0.9

-0.4

0.2

0.1

0.7

-0.2

-0.2
0.1
96.2 111.4 126.2 129.0 130.2 129.0
10.4
67.9
5.9
62.1
50.6
1.9
48.7
0.6
15.2
13.7

5.8
70.3
6.8
63.5
35.3
2.9
32.4
0.7
4.6
13.9

6.2
67.2
4.4
62.8
55.7
1.5
54.2
0.7
15.3
19.4

5.6
69.5
7.7
61.7
51.2
2.3
48.9
0.7
11.6
18.8

6.5
75.1
12.1
63.0
14.6
2.4
12.2
0.3
0.0
7.7

8.6
64.3
7.3
57.0
57.2
1.5
55.7
0.6
15.7
16.2

0.0
0.2
-6.9 130.0
11.1
-0.7
72.1
-4.8
6.0
-0.2
66.1
-4.6
46.8
-1.5
1.6
0.0
45.2
-1.5
:
:
:

17.6
2.2
-3.0

19.0
2.3
-1.0

21.1
2.5
-4.6

20.5
2.5
-3.4

19.8
2.5
-2.4

19.9
2.6
-3.5

21.4
2.7
-8.2

20.7
2.8
-8.6

19.9
2.9
-6.8

18.5
3.1
-6.5

19.1
3.0
-5.6

18.5
2.9
-8.1

18.1
2.9
-5.1

13.8
1.7
-5.8

0.0

0.4
0.2
0.2
0.0
0.0
0.0
0.0
-0.2
0.0
0.3
-0.3
-0.2

:
0.0
-0.3

0.0

0.6
0.4
0.8
-0.2
0.0
-0.2
0.1
-0.2
0.0
0.0
0.0
-0.2

:
0.0
0.2

0.3

-0.1

:

:

:
:
:
:
:
1.4
1.1
0.0
0.1
0.2

0.1
7.0
0.0
0.6
5.4
1.0
-5.5
:

0.4

0.0
0.4

0.2

0.5

0.0

-0.3
5.9
0.0
0.6
0.0
0.6
5.3
0.3
5.1
:
:
:

4.1
1.2
0.1

:
:
:
:
:
10.4
2.3
6.2
0.0
0.8

1.1
0.3
0.0
0.0
0.0
0.3
10.1
:

0.6

0.0
0.6

0.4

0.0

0.0

0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
:
:
:

0.3
0.0
0.6

 Government finance statistics – summary tables 1/2016

104

Portugal

Consolidated general government (S.13)

Table A - Summary table

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

annual growth rates**

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
15a
16
17
18
19

7.1
7.2
3.6
12.7
9.5
11.1
8.9
-7.7
-10.4
7.6
14.0
11.0
9.7
-6.0
10.5
11.2
5.5
-25.4
-4.6
0.2

5.5
3.6
5.5
1.0
-11.7
7.7
-0.1
-3.6
67.1
9.4
4.8
6.7
5.1
8.4
9.0
8.6
8.1
56.0
20.4
15.5

7.8
6.9
9.0
3.7
15.5
7.8
4.0
22.3
15.5
4.1
3.9
7.2
-0.4
-5.8
9.1
9.4
15.6
-16.8
-13.3
-3.9

3.8
1.9
6.2
-4.9
-0.1
7.1
2.9
5.3
8.8
6.2
5.5
3.6
-4.0
11.8
12.3
12.6
-4.2
-3.4
8.8
-2.7

1.6
0.4
-0.7
3.0
-74.4
3.2
3.5
26.9
-25.7
6.0
7.8
4.0
0.2
-21.9
8.0
7.7
12.6
31.6
6.8
5.7

Government deficit

20=1-10

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

-1.3
-6.7
35.7
11.3
-1.9
0.8
5.0
8.9
2.6
17.7
5.4

-2.8
-23.5
39.7
20.6
-2.6
14.2
7.1
7.8
10.7
25.8
-35.7

10.8
25.2
9.9
11.6
2.0
16.1
9.5
7.0
9.5
20.5
0.9

-1.2
-16.4
3.9
12.5
1.9
2.0
6.4
2.9
5.2
13.1
20.1

5.2
-3.3
-15.0
3.4
3.7
24.9
10.9
-0.8
8.0
27.8
36.7

Other economic flows in government assets and liabilities

5.7
6.9
9.5
2.1
156.1
6.5
5.6
-14.6
16.8
5.5
9.0
6.0
3.9
5.7
7.8
7.9
6.3
3.2
-6.7
-4.2

2.5
15.5
16.8
7.6
-4.0
-3.7
9.1
3.2
17.2
-1.7
-20.3

:
7.7
-0.5

-4.0

5.9
7.7
6.9
9.4
-66.5
4.3
-0.7
31.3
-31.0
1.6
4.5
-0.6
13.7
-0.2
4.9
5.5
9.3
-38.1
-10.8
-13.7

1.3
17.1
7.2
1.4
-9.3
6.3
6.1
12.0
6.2
0.4
3.0

:
6.4
-2.0

-5.6

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
0.3
1.6

2.6

:

:
:
:
:
:
-1.0
-6.7
38.2
19.3
-3.5

4.8
6.6
8.5
3.7
22.3
13.1

:
5.3
1.1

-1.5

:
-10.4
1.0

:
8.2
1.9

7.7

-1.2

:
-4.1
2.3

5.4

:

:

:

:

:

:

:
:
:
:
:
2.4
-23.3
58.8
121.0
-7.0
242.3
18.1
8.2
7.9
10.6
29.5
-26.3

:
:
:
:
:
0.5
25.2
17.6
-3.4
-17.2
-57.7
13.7
10.6
7.0
12.5
24.4
-20.5

:
:
:
:
:
7.0
-16.8
2.0
-1.1
29.4
-38.4
3.1
8.3
2.9
4.1
21.3
60.1

:
:
:
:
:
1.1
-2.9
19.2
-1.5
-5.8
5.6
17.0
13.2
-0.8
9.3
30.3
53.6

:
:
:
:
:
:
:
:
:
:
7.7
10.2
16.7
15.5
11.6
5.2
-0.7
17.5
14.8
5.3
-85.4 9216.2
7.8
4.0
12.0
2.9
1.6
4.1

-4.7
8.6
2.6
16.3
-1.3
-19.7

Table B - Government debt and link with the deficit

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:
:
-2.8

Table C - Memorandum items

75
76
77=20+18-76
78
79

(**) or contributions for items 22 to 38

12.4
9.3

7.4
1.8

-10.1

12.2
2.2

-1.4

4.1

0.0

-0.5
12.2
8.1
10.8
291.7
7.4
29.5
34.7
28.2
:
:
-13.0

7.8
6.9

5.7
0.8

-6.6

10.4
3.9

4.8

-0.1

0.1

-0.9
10.4
8.0
8.8
-81.3
12.8
24.4
-11.7
33.4
:
:
22.4

6.6
6.5

5.0
2.9

-8.1

7.0
-1.1

-0.5

-1.1

0.9

-0.4
7.0
2.6
5.3
850.2
-0.9
21.3
27.5
20.3
:
:
-13.2

5.1
5.4

2.5
-1.9

-11.0

-10.4

-6.7

10.2
-0.8

2.1

-3.0

0.2

-0.2
10.2
-2.4
8.5
155.6
-1.8
30.2
69.1
23.3
:
:
2.2

6.0
7.9

4.3
1.1

13.2
2.8

0.9

2.3

-0.2

-0.2
13.2
2.4
18.4
27.8
16.7
-1.4
-18.5
2.7
:
:
12.3

6.9
6.0

4.1
0.4

7.6
0.8

0.5

-0.2

0.2

0.4
7.6
16.0
7.6
-23.0
13.7
1.4
14.5
-1.1
:
:
20.0

1.7
6.0

4.8
-1.5

7.0
7.5
2.7
16.1
-58.2
3.5
14.4
12.0
0.6
3.8
12.6
0.4
12.5
-6.9
4.8
5.4
3.5
-6.3
-2.7
1.2

-2.6
-8.9
3.8
-41.3
6.5
5.1
3.2
4.9
4.2
7.9
-18.5

:
1.2
0.6

0.3

:

:
:
:
:
:
-1.4
-9.1
4.4
-36.6
6.8
-12.1
7.9
3.8
4.9
2.2
9.3
6.9

-4.6

4.4
-0.2

-0.9

1.4

0.1

-0.8
4.4
4.5
3.5
2.0
3.8
9.1
17.8
7.2
:
:
-6.1

2.0
5.0

5.5
-0.5

2.2
0.6
-1.2
3.5
-14.3
4.2
9.3
0.5
-4.3
3.9
4.5
2.1
7.4
-13.7
5.7
5.5
-1.6
105.1
-9.1
17.8

2.4
0.6
-19.9
1.7
11.9
-8.0
5.6
-5.5
12.0
-3.9
-13.8

:
-0.1
2.4

3.5

-4.6
-10.3
-11.1
-9.0

3.1
4.7
7.2
0.5
-96.7 30992.7
0.8
0.8
-11.7
54.7
5.8
-1.9
0.0
1.0
2.9
1.6
2.8
6.6
201.1
29.0
31.5

2.4
3.3
1.5
5.0
8.7
9.2
4.8
-6.1
9.0
9.9
10.2
12.1
-36.3
46.8
8.3

2.7
5.2
2.7
9.8

-3.9
-5.8
-4.4
-9.4
-100.0 957159
-9.7
1.8
14.1
39.9
-7.3
-9.0
-12.9
8.0
-12.8
-0.9
-0.9
-8.9
4.8
-37.2
-32.3

-0.8
-3.1
14.1
-11.7
-5.5
0.2
-8.1
44.3
-9.8
-0.4
1.2
0.2
-52.2
-36.4
-35.2

5.0
-6.1
23.0
1.1
5.7
10.5
13.0
-1.9
16.7
14.9
-0.9

:
4.2
0.9

12.5
6.4
1.1
41.9
9.2
19.4
15.3
-2.8
16.0
18.4
34.0

:
18.9
-4.2

-0.4

-12.7

23.9
122.9
10.7
19.5
-1.3
29.6
14.5
-16.5
-8.7
135.1
35.9

:
-0.4
-12.6

-18.3

2.3
8.3
204.6
22.1
-12.4
-21.5
5.9
-9.0
-8.6
39.3
-19.6

:
8.3
16.6

21.8

6.4
10.3
-0.1
28.2
-99.3
6.8
-0.3
1.7
-28.3
4.1
-0.8
8.3
0.5
1.3
5.4
6.3
0.9
-7.5
0.2
-11.0

-2.4
6.0
-2.9
-0.3
-3.3
-14.6
2.7
8.9
-2.5
10.3
-5.1

:
-5.7
1.2

4.8

0.6
2.0
5.5
-2.3
-87.4
-0.4
0.9
2.5
-25.8
5.5
4.9
-3.9
3.0
17.3
-2.0
-2.5
5.6
340.6
-7.0
-4.8

-9.0
0.0
-51.9
-4.1
-7.5
3.0
2.3
33.4
-1.6
3.7
-4.8

:
10.9
6.5

4.6

1.9
4.5
6.0
2.6
19.1
1.7
2.5
-17.2
-8.2
-3.5
5.2
-1.1
-3.7
-3.1
1.2
1.8
-8.1
-50.6
10.5
9.4

-5.8
-14.2
-20.9
2.1
-0.6
-3.1
1.3
20.5
9.1
-9.5
-10.4

:
3.6
0.7

-0.5

:

:

:

:

:

:

:

:

:
:
:
:
:
23.5
125.8
13.1
24.9
-5.3
-4.1
34.2
1.9
-16.5
-27.7
136.6
37.1

-7.5

13.4
5.9

8.2

-3.8

0.7

:
:
:
:
:
2.3
1.0
-19.1
3.6
8.8
159.6
-3.5
8.0
-5.5
14.8
-4.6
-3.8

:
:
:
:
:
9.2
-6.0
12.2
0.0
15.4
21.9
11.9
13.9
-1.9
16.3
18.6
11.2

:
:
:
:
:
31.4
8.7
-1.3
43.9
43.5
122.6
25.8
11.1
-2.8
6.2
33.7
49.8

-5.6

-13.4

-13.7

6.7
1.1

0.8

1.1

-0.2

-0.6
6.7
-8.7
11.4
65.3
4.2
-5.0
-29.7
1.0
:
:
1.6

2.7
5.6

1.9
-0.1

14.4
1.0

1.6

0.1

0.1

-0.8
14.4
-3.9
16.0
18.9
15.4
18.6
-16.9
24.6
:
:
0.4

5.6
0.8

-1.9
1.0

18.0
4.3

3.9

-2.4

3.0

-0.2
18.0
-1.5
17.2
5.2
19.8
34.2
119.3
24.6
:

0.7
13.4
-13.3
-8.2
-44.6
-1.3
136.2
17.8
159.6
121.4
-66.7 811362
76.6
19.2

-0.9
5.9

2.6
0.1

-6.1
3.4

-2.1
-3.0

:
:
:
:
:
10.7
8.3
215.4
22.0
5.9
-27.0
-20.7
22.5
-9.0
21.0
39.0
2.1

-4.9

8.3
3.4

0.9

1.9

0.5

0.1
8.3
-7.4
-5.6
8.2
-7.1
38.6
-25.9
44.4
-7.7
139.9
29.7

-10.9
0.5

-4.4
:

:
:
:
:
:
-8.1
6.0
-4.5
2.3
-16.2
26.4
-17.8
3.9
7.7
0.5
9.6
-4.7

-3.9

3.4
-0.5

-0.9

0.7

-0.1

-0.2
3.4
11.7
-2.3
-43.1
2.9
10.0
-33.9
12.1
0.0
33.9
4.1

4.2
-1.8

1.1
:

:
:
:
:
:
1.8
-0.4
-49.3
-2.0
16.5
-11.1
15.0
8.9
31.2
10.2
5.6
0.6

-5.7

2.8
-2.9

-3.1

0.2

-0.1

0.2
2.8
42.2
-2.4
71.1
-7.5
4.7
3.2
4.7
0.0
4.8
-14.6

-1.0
0.1

1.9
:

:
:
:
:
:
-2.2
-14.0
-23.1
4.2
2.9
23.6
10.2
2.0
20.5
9.4
-7.5
-13.5

-3.5

2.5
-1.0

-1.9

1.1

-0.2

0.0
2.5
25.0
9.2
-16.9
12.6
-8.5
30.4
-9.6
0.0
0.0
-12.5

1.1
2.3

3.4
:

 Government finance statistics – summary tables 1/2016

105

Romania

Consolidated general government (S.13)

Table A - Summary table

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
15a
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl . own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

Government deficit

1995

2000

2005

2006

2007

2008

2009

2010

in million national currency

2 458
1 518
709
810
0
598
75
244
22
2 611
464
507
120
309
733
701
125
32
320
316

27 446
15 490
9 643
5 847
0
9 254
1 222
1 389
91
31 162
7 643
6 381
3 193
1 844
8 078
7 869
417
426
3 180
2 791

93 725
52 625
37 248
15 377
0
29 650
5 030
5 473
948
96 096
18 629
25 261
3 567
4 953
28 663
26 101
2 635
4 131
8 255
8 200

114 791
64 877
44 154
20 723
0
35 604
6 807
7 140
363
122 165
20 923
31 940
2 877
6 801
33 203
30 358
3 144
5 290
17 987
18 018

147 866
79 777
51 889
27 887
0
43 639
11 724
7 165
5 561
159 646
27 093
40 436
2 963
6 403
41 899
38 346
8 033
6 178
26 642
26 242

174 259
95 501
60 928
34 574
0
51 988
14 913
7 867
3 990
203 341
33 867
54 126
3 667
5 720
57 880
53 349
7 512
5 317
35 253
34 955

160 748
85 952
54 419
31 533
0
51 261
13 841
8 243
1 451
209 053
32 107
54 819
7 671
5 583
67 177
63 823
9 297
1 714
30 685
30 568

174 533
93 460
62 841
30 619
0
49 552
13 817
14 190
3 514
211 264
28 863
50 637
8 007
5 366
73 346
67 649
10 143
4 462
30 439
30 211

20=1-10

Net lending ( + ) / net borrowing (-)

-152

-3 716

-2 371

-7 375

-11 781

-29 082

-48 305

-36 731

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus  financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other changes in assets 
/ liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in assets / 
liabilities

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

:

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

:
:
:

:

:

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

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-152

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

61=(-)33

Net acquisition of financial assets

Incurrence in liabilities not in government debt

62

Valuation effects and other changes in volume in government debt

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

:
:

:

:

:

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

-170

-3 546
414
154
0
282
-482
461
3 960
472
664
2 980
-156

:
21 558
2 186

19 372

:

:
:
:
:
:
60 626
1 039
0
3 477
32 602
0
23 507
22 755
472
7 344
10 461
4 478
37 872
:

-3 716

6 211
2 495

414

156

2 095

-170
18 186
472
7 375
5 045
2 331
10 338
0
10 338
:
:
1 039

843

-3 214
1 711
1 049
0
-65
-1 010
1 737
4 925
1 598
-3 249
2 197
4 378

:
-639
-531

-108

:

:
:
:
:
:
103 128
8 824
0
5 516
56 732
0
32 055
58 126
2 940
14 341
28 677
12 169
45 002
:

-2 371

-731
-3 102

1 710

-4 378

-1 247

813
45 626
2 931
14 177
0
14 177
28 519
94
28 425
:
:
8 824

771

309

-1 975

-323

167

-7 542
-1 773
5 843
0
-22
-7 827
233
5 769
1 075
-1 120
1 417
4 397

:
-12 842
-9 419

-3 423

-12 552
5 411
-572
0
-198
327
5 855
17 962
684
5 362
3 483
8 433

:
29 444
2 907

26 537

-29 391
-7 124
-6 078
0
-32
-298
-717
22 267
-1 634
8 634
2 572
12 696

:
62 732
6 383

56 348

:

:

:

:
:
:
:
:
88 513
14 971
0
5 494
34 818
0
33 230
54 476
4 016
12 600
26 764
11 097
34 037
:

:
:
:
:
:
123 368
16 169
0
5 337
61 503
0
40 359
75 345
4 700
18 243
30 769
21 634
48 023
:

:
:
:
:
:
178 975
12 076
0
5 419
120 404
0
41 077
103 996
3 066
27 665
37 838
35 427
74 979
:

-46 330
5 839
8 588
0
133
-2 189
-693
52 169
-708
31 885
16 703
4 289

:
6 733
7 318

-585

:

:
:
:
:
:
191 547
21 151
0
6 271
125 161
2
38 964
163 483
2 358
62 882
56 680
41 563
28 064
:

-36 408
-602
-2 328
0
513
-584
1 797
35 806
2 319
21 427
16 146
-4 087

:
-31 853
1 484

-33 337

:

:
:
:
:
:
159 092
19 850
0
6 345
90 891
2
42 005
200 773
4 677
84 731
73 833
37 532
-41 681
:

-7 375

-11 781

-29 082

-48 305

-36 731

-3 043
-10 417

-1 772

-4 396

-4 417

168
42 583
4 016
12 076
0
12 076
26 491
29
26 463
:
:
14 971

10 677
-1 103

5 411

-8 433

1 149

770
53 261
4 700
18 129
1 901
16 228
30 432
372
30 059
:
:
16 169

15 760
-13 322

-7 124

-12 696

6 193

304
69 020
3 066
28 410
7 723
20 687
37 545
1 988
35 557
:
:
12 076

49 471
1 166

5 839

-4 289

1 589

-1 974
118 491
2 358
60 205
24 291
35 914
55 929
306
55 623
0
11
21 153

41 196
4 465

-602

4 087

1 304

-324
159 687
4 677
82 287
34 097
48 190
72 723
357
72 366
0
12
19 853

932
5
163
7 657
:

13 634
623
-1 159
81 275
:

48 311
6 877
-993
290 489
:

56 479
7 564
3 048
347 004
:

68 299
8 884
5 977
418 258
:

88 853
11 152
-4 981
524 389
:

88 469
11 917
-29 537
510 523
:

83 597
12 124
-18 416
533 881
:

 Government finance statistics – summary tables 1/2016

106

Romania

Consolidated general government (S.13)

in million national currency

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

Table A - Summary table

2011

2012

2013

2014

2015

2015

2015

2015

2015

2015

Government revenue and expenditure
190 540
107 286
73 271
34 014
0
50 808
15 549
12 795
4 102
221 117
32 373
44 105
9 080
4 807
74 274
66 805
12 046
13 749
30 684
30 670

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
15a
16
17
18
19

Government deficit

199 003
113 398
78 453
34 945
0
52 585
12 948
11 436
8 637
220 974
35 479
46 329
10 427
3 886
72 274
66 548
15 131
8 328
29 119
28 549

211 251
119 470
81 428
38 042
0
55 279
15 722
11 121
9 661
224 689
36 279
51 653
11 141
3 450
74 460
68 074
12 080
6 529
29 097
28 765

223 443
126 918
85 132
41 786
0
57 379
13 402
11 805
13 939
229 245
37 783
51 393
11 096
3 188
76 684
70 001
15 415
7 978
25 709
28 453

247 941
141 920
94 378
47 543
0
58 074
15 906
13 312
18 729
253 229
40 203
54 323
11 732
3 477
81 782
75 302
17 175
7 975
36 564
36 286

-81 586

-73 710
-7 876
-81 586

-21

-73 689
-7 876

174 874
133 413
88 499
44 914
0
199
13 136
12 787
15 339
186 876
17 486
32 346
11 188
1 232
16 695
15 971
78 216
13 738
15 975
15 701

74 248
6 882
4 254
2 629
0
0
2 659
53 441
11 266
69 130
16 869
21 578
560
2 233
3 854
3 308
1 395
2 101
20 541
20 537

80 405
1 625
1 625
:
0
57 875
112
20 794
0
78 809
5 848
399
5
12
61 233
56 022
11 252
12
48
48

20=1-10

-30 577

-21 971

-13 438

-5 802

-5 288

-12 001

5 118

1 596

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

55

11

610

-30 632
10 334
5 752
0
258
497
3 827
40 967
1 720
23 849
6 988
8 409

-21 982
9 828
10 637
0
115
-1 752
828
31 809
-1 410
31 015
-2 580
4 784

-14 048
4 069
5 870
0
80
-2 015
134
18 117
-765
22 744
-2 003
-1 859

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

:
-15 658
-1 006

-14 652

:

:
6 474
3 991

2 483

:

:
-7 026
3 322

-10 348

:

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
:
:
:
:
167 113
37 201
0
6 403
75 289
5
48 221
297 973
4 222
167 839
80 990
44 922
-130 860
:
Table B - Government debt and link with the deficit

:
:
:
:
:
170 070
30 863
0
6 666
84 091
4
48 450
276 534
4 987
145 165
81 906
44 476
-106 464
:

:
:
:
:
:
153 768
19 658
0
6 633
81 654
2
45 824
240 733
6 398
110 589
81 542
42 205
-86 965
:

57=20

-30 577

-21 971

-13 438

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

33 530
2 952

10 334

-8 409

972

55
193 217
6 398
106 512
35 336
71 176
80 307
2 551
77 756
0
15
19 660

29 657
7 686

9 828

-4 784

2 632

11
222 873
4 987
137 319
28 426
108 893
80 568
380
80 188
0
15
30 867

19 459
6 021

4 070

1 860

-518

610
242 332
4 222
158 132
10 409
147 723
79 978
395
79 582
0
15
37 206

-415

-5 387
15 648
11 125
0
63
-298
4 758
21 035
2 533
28 622
-5 195
-4 925

:
6 789
4 383

2 406

:

:
:
:
:
:
189 550
48 371
0
6 463
81 340
6
53 376
323 391
6 755
202 936
75 526
38 174
-133 840
:

-5 802

23 491
17 689

15 649

4 924

-2 469

-415
265 823
6 755
184 461
10 712
173 748
74 608
341
74 267
0
15
48 376

383

-5 671
3 867
-3 785
0
-1
-243
7 895
9 538
1 999
13 451
-5 968
57

:
2 206
-1 047

3 253

:

:
:
:
:
:
195 623
45 140
0
6 571
83 303
137
60 609
331 882
8 754
215 222
69 725
38 181
-136 258
:

-5 288

8 071
2 784

3 867

-57

-1 411

384
273 895
8 753
196 021
9 008
187 013
69 121
113
69 008
0
15
45 277

-4 674
-3 043
0
-1 565
0
-66
-4 674
-3 043
0
-1 565
-66

0
0

:

-19 573
-13 360
0
-5 421
0

-793
-19 573
-13 360
0
-5 421
-793

-4 607
-4 607

-4 674

66

0

0
-18 781
-13 360
0
0
0
-5 421
0
-5 421

Table C - Memorandum items

75
76
77=20+18-76
78
79

82 198
13 692
-13 586
565 097
:

88 113
13 295
-6 147
595 367
:

91 789
12 897
2 762
637 456
:

94 060
11 333
8 574
667 577
:

96 757
11 359
19 917
712 832
:

364

-12 365
2 444
-3 795
0
1 535
-243
4 947
14 809
5 042
13 492
-5 811
2 085

:
3 709
-1 089

4 798

:

:
:
:
:
:
182 831
43 604
0
11 190
82 753
:
45 283
317 636
22 114
212 204
56 789
26 529
-134 805
:

-12 001

11 301
-700

2 444

-2 085

-1 423

364
271 442
22 113
193 028
9 006
184 023
56 301
95
56 206
:
:
:

43 556
5 861
-1 887

50

5 068
4 877
2 345
0
29
0
2 504
-191
:
-42
1 289
-1 438

:
-1 503
42

-1 545

:

:
:
:
:
:
16 379
8 516
0
207
534
:
7 122
27 367
:
3 018
14 762
9 587
-10 989
:

5 118

1 259
6 377

4 877

1 438

12

50
17 640
:
2 993
2
2 991
14 647
18
14 629
:
:
:

41 419
5 062
20 597

-30

1 626
1 219
709
0
0
0
511
-407
:
0
118
-525

:
0
0

0

:

:
:
:
:
:
15 988
6 379
0
595
16
:
8 998
6 452
:
0
3 594
2 858
9 536
:

1 596

118
1 714

1 219

525

0

-31
3 594
:
0
0
0
3 594
0
3 594
:
:
:

11 781
436
1 208

 Government finance statistics – summary tables 1/2016

107

Romania

Consolidated general government (S.13)

Table A - Summary table

Government revenue and expenditure
Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl. own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

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
15a
16
17
18
19

Government deficit

in % of GDP

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

1995 2000

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015 2015

2015

2015

2015

2015

32.1
19.8
9.3
10.6
0.0
7.8
1.0
3.2
0.3
34.1
6.1
6.6
1.6
4.0
9.6
9.2
1.6
0.4
4.2
4.1

33.8
19.1
11.9
7.2
0.0
11.4
1.5
1.7
0.1
38.3
9.4
7.9
3.9
2.3
9.9
9.7
0.5
0.5
3.9
3.4

32.3
18.1
12.8
5.3
0.0
10.2
1.7
1.9
0.3
33.1
6.4
8.7
1.2
1.7
9.9
9.0
0.9
1.4
2.8
2.8

33.1
18.7
12.7
6.0
0.0
10.3
2.0
2.1
0.1
35.2
6.0
9.2
0.8
2.0
9.6
8.7
0.9
1.5
5.2
5.2

35.4
19.1
12.4
6.7
0.0
10.4
2.8
1.7
1.3
38.2
6.5
9.7
0.7
1.5
10.0
9.2
1.9
1.5
6.4
6.3

33.2
18.2
11.6
6.6
0.0
9.9
2.8
1.5
0.8
38.8
6.5
10.3
0.7
1.1
11.0
10.2
1.4
1.0
6.7
6.7

31.5
16.8
10.7
6.2
0.0
10.0
2.7
1.6
0.3
40.9
6.3
10.7
1.5
1.1
13.2
12.5
1.8
0.3
6.0
6.0

32.7
17.5
11.8
5.7
0.0
9.3
2.6
2.7
0.7
39.6
5.4
9.5
1.5
1.0
13.7
12.7
1.9
0.8
5.7
5.7

33.7
19.0
13.0
6.0
0.0
9.0
2.8
2.3
0.7
39.1
5.7
7.8
1.6
0.9
13.1
11.8
2.1
2.4
5.4
5.4

33.4
19.0
13.2
5.9
0.0
8.8
2.2
1.9
1.5
37.1
6.0
7.8
1.8
0.7
12.1
11.2
2.5
1.4
4.9
4.8

33.1
18.7
12.8
6.0
0.0
8.7
2.5
1.7
1.5
35.2
5.7
8.1
1.7
0.5
11.7
10.7
1.9
1.0
4.6
4.5

33.5
19.0
12.8
6.3
0.0
8.6
2.0
1.8
2.1
34.3
5.7
7.7
1.7
0.5
11.5
10.5
2.3
1.2
3.9
4.3

34.8 -11.4
19.9
13.2
6.7
0.0
8.1
2.2
1.9 -10.3
-1.1
2.6
35.5 -11.4

5.6
7.6
1.6
0.5
11.5
10.6

0.0

2.4 -10.3
-1.1
1.1
5.1
5.1

24.5
18.7
12.4
6.3
0.0
0.0
1.8
1.8
2.2
26.2
2.5
4.5
1.6
0.2
2.3
2.2
11.0
1.9
2.2
2.2

10.4
1.0
0.6
0.4
0.0
0.0
0.4
7.5
1.6
9.7
2.4
3.0
0.1
0.3
0.5
0.5
0.2
0.3
2.9
2.9

11.3
0.2
0.2
:
0.0
8.1
0.0
2.9
0.0
11.1
0.8
0.1
0.0
0.0
8.6
7.9
1.6
0.0
0.0
0.0

20=1-10

Net lending ( + ) / net borrowing (-)

-2.0

-4.6

-0.8

-2.1

-2.8

-5.5

-9.5

-6.9

-5.4

-3.7

-2.1

-0.9

-0.7

-1.7

0.7

0.2

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus financial accounts)

Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

:

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

-0.2

-4.4
0.5
0.2
0.0
0.3
-0.6
0.6
4.9
0.6
0.8
3.7
-0.2

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-2.0

-4.6

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other 
changes in assets / liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in 
assets / liabilities

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

Net acquisition of financial assets

61=(-)33

Incurrence in liabilities not in government debt

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Valuation effects and other changes in volume in 
government debt

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

:

:

:

0.3

-1.1
0.6
0.4
0.0
0.0
-0.3
0.6
1.7
0.6
-1.1
0.8
1.5

:
-0.2
-0.2

0.0

0.0

-2.2
-0.5
1.7
0.0
0.0
-2.3
0.1
1.7
0.3
-0.3
0.4
1.3

:
-3.7
-2.7

-1.0

:
:
:
:
:
35.5
3.0
0.0
1.9
19.5

11.0
20.0
1.0
4.9
9.9
4.2
15.5
:

-0.8

-0.3
-1.1

0.6

-1.5

-0.4

0.3
15.7
1.0
4.9
0.0
4.9
9.8
0.0
9.8
:
:
3.0

:
:
:
:
:
25.5
4.3
0.0
1.6
10.0

9.6
15.7
1.2
3.6
7.7
3.2
9.8
:

-2.1

-0.9
-3.0

-0.5

-1.3

-1.3

0.0
12.3
1.2
3.5
0.0
3.5
7.6
0.0
7.6
:
:
4.3

0.2

-3.0
1.3
-0.1
0.0
0.0
0.1
1.4
4.3
0.2
1.3
0.8
2.0

:
7.0
0.7

6.3

:

:
:
:
:
:
29.5
3.9
0.0
1.3
14.7

9.6
18.0
1.1
4.4
7.4
5.2
11.5
:

-2.8

2.6
-0.3

1.3

-2.0

0.3

0.2
12.7
1.1
4.3
0.5
3.9
7.3
0.1
7.2
:
:
3.9

:
:
:

:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:
26.5
2.7

23.8

:
:
:
:
:
74.6
1.3
0.0
4.3
40.1

28.9
28.0
0.6
9.0
12.9
5.5
46.6
:

:
:

:

:

:

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

7.6
3.1

0.5

0.2

2.6

-0.2
22.4
0.6
9.1
6.2
2.9
12.7
0.0
12.7
:
:
1.3

0.1

-0.4

-5.6
-1.4
-1.2
0.0
0.0
-0.1
-0.1
4.2
-0.3
1.6
0.5
2.4

:
12.0
1.2

10.7

-9.1
1.1
1.7
0.0
0.0
-0.4
-0.1
10.2
-0.1
6.2
3.3
0.8

:
1.3
1.4

-0.1

-0.1

-6.8
-0.1
-0.4
0.0
0.1
-0.1
0.3
6.7
0.4
4.0
3.0
-0.8

:
-6.0
0.3

-6.2

0.0

-5.4
1.8
1.0
0.0
0.0
0.1
0.7
7.2
0.3
4.2
1.2
1.5

:
-2.8
-0.2

-2.6

:

:

:

:

:
:
:
:
:
37.5
4.1
0.0
1.2
24.5

7.6
32.0
0.5
12.3
11.1
8.1
5.5
:

:
:
:
:
:
29.8
3.7
0.0
1.2
17.0

7.9
37.6
0.9
15.9
13.8
7.0
-7.8
:

:
:
:
:
:
27.2
3.5
0.0
1.2
14.4

8.1
42.6
1.1
19.6
14.4
7.5
-15.4
:

0.0

-3.7
1.7
1.8
0.0
0.0
-0.3
0.1
5.3
-0.2
5.2
-0.4
0.8

:
1.1
0.7

0.4

:

:
:
:
:
:
28.6
5.2
0.0
1.1
14.1

8.1
46.4
0.8
24.4
13.8
7.5
-17.9
:

0.1

-2.2
0.6
0.9
0.0
0.0
-0.3
0.0
2.8
-0.1
3.6
-0.3
-0.3

:
-1.1
0.5

-1.6

:

:
:
:
:
:
26.2
5.8
0.0
1.0
11.8

7.6
46.7
0.7
26.3
12.7
7.0
-20.5
:

-0.1

-0.8
2.3
1.7
0.0
0.0
0.0
0.7
3.2
0.4
4.3
-0.8
-0.7

:
1.0
0.7

0.4

:

:
:
:
:
:
28.4
7.2
0.0
1.0
12.2

8.0
48.4
1.0
30.4
11.3
5.7
-20.0
:

0.1

-0.8
0.5
-0.5
0.0
0.0
0.0
1.1
1.3
0.3
1.9
-0.8
0.0

:
0.3
-0.1

0.5

:

:
:
:
:
:
27.4
6.3
0.0
0.9
11.7

8.5
46.6
1.2
30.2
9.8
5.4
-19.1
:

-9.5

-6.9

-5.4

-3.7

-2.1

-0.9

-0.7

9.7
0.2

1.1

-0.8

0.3

-0.4
23.2
0.5
11.8
4.8
7.0
11.0
0.1
10.9
0.0
0.0
4.1

7.7
0.8

-0.1

0.8

0.2

-0.1
29.9
0.9
15.4
6.4
9.0
13.6
0.1
13.6
0.0
0.0
3.7

5.9
0.5

1.8

5.0
1.3

1.7

-1.5

-0.8

3.1
0.9

0.6

0.3

3.5
2.6

2.3

0.7

1.1
0.4

0.5

0.0

0.2

0.4

-0.1

-0.4

-0.2

0.0
34.2
1.1
18.8
6.3
12.6
14.2
0.5
13.8
0.0
0.0
3.5

0.0
37.4
0.8
23.1
4.8
18.3
13.5
0.1
13.5
0.0
0.0
5.2

0.1
38.0
0.7
24.8
1.6
23.2
12.5
0.1
12.5
0.0
0.0
5.8

-0.1
39.8
1.0
27.6
1.6
26.0
11.2
0.1
11.1
0.0
0.0
7.2

0.1
38.4
1.2
27.5
1.3
26.2
9.7
0.0
9.7
0.0
0.0
6.4

:
:
:
:
:
34.1
2.3
0.0
1.0
23.0

7.8
19.8
0.6
5.3
7.2
6.8
14.3
:

-5.5

3.0
-2.5

-1.4

-2.4

1.2

0.1
13.2
0.6
5.4
1.5
3.9
7.2
0.4
6.8
:
:
2.3

12.2
0.1
2.1

16.8
0.8
-1.4

16.6
2.4
-0.3

16.3
2.2
0.9

16.3
2.1
1.4

16.9
2.1
-0.9

17.3
2.3
-5.8

15.7
2.3
-3.4

14.5
2.4
-2.4

14.8
2.2
-1.0

14.4
2.0
0.4

14.1
1.7
1.3

13.6
1.6
2.8

-0.7
-0.4
0.0
-0.2
0.0
0.0
-0.7
-0.4
0.0
-0.2
0.0

0.0
0.0

:

-2.7
-1.9
0.0
-0.8
0.0

-0.1
-2.7
-1.9
0.0
-0.8
-0.1

-0.6
-0.6

-0.7

0.0

0.0

0.0
-2.6
-1.9
0.0
0.0
0.0
-0.8
0.0
-0.8

0.1

-1.7
0.3
-0.5
0.0
0.2
0.0
0.7
2.1
0.7
1.9
-0.8
0.3

:
0.5
-0.2

0.7

:

:
:
:
:
:
25.6
6.1
0.0
1.6
11.6

6.4
44.6
3.1
29.8
8.0
3.7
-18.9
:

-1.7

1.6
-0.1

0.3

-0.3

-0.2

0.1
38.1
3.1
27.1
1.3
25.8
7.9
0.0
7.9
:
:
:

6.1
0.8
-0.3

0.0

0.7
0.7
0.3
0.0
0.0
0.0
0.4
0.0
:
0.0
0.2
-0.2

:
-0.2
0.0

-0.2

:

:
:
:
:
:
2.3
1.2
0.0
0.0
0.1

1.0
3.8
:
0.4
2.1
1.3
-1.5
:

0.7

0.2
0.9

0.7

0.2

0.0

0.0
2.5
:
0.4
0.0
0.4
2.1
0.0
2.1
:
:
:

5.8
0.7
2.9

0.0

0.2
0.2
0.1
0.0
0.0
0.0
0.1
-0.1
:
0.0
0.0
-0.1

:
0.0
0.0

0.0

:

:
:
:
:
:
2.2
0.9
0.0
0.1
0.0

1.3
0.9
:
0.0
0.5
0.4
1.3
:

0.2

0.0
0.2

0.2

0.1

0.0

0.0
0.5
:
0.0
0.0
0.0
0.5
0.0
0.5
:
:
:

1.7
0.1
0.2

 Government finance statistics – summary tables 1/2016

108

Romania

Consolidated general government (S.13)

Table A - Summary table

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

annual growth rates**

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
15a
16
17
18
19

Government deficit

20=1-10

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

42.9
40.5
43.4
36.0

47.6
32.7
43.9
349.8
44.0
44.5
42.4
14.6
47.1
37.1
37.7
104.1
-8.9
151.7
208.8

40.6
34.4
38.2
28.1

43.1
47.6
90.8
-12.2
36.9
17.6
53.4
26.6
5.9
44.3
46.2
236.1
167.7
15.7
15.6

1.1
17.4

8.8
-2.9
2.5
23.8

11.4
48.5
-3.4

3.8
128.9

-1.8
-1.1
5.8
28.6
35.9
56.0
43.8
-52.9

30.0
27.0
32.6
17.0

27.6
68.7
40.0
20.8
24.6
17.1
32.2
-7.4
20.2
25.5
23.6
33.1
76.0
37.8
52.8

2.1
15.9

35.0
-1.3
1.9
13.9
24.6
21.6
5.1
37.0

25.7
36.3
37.1
34.7

15.6
19.1
3.0
-0.3
24.0
26.7
24.7
-15.6
64.5
18.9
19.1
29.7
23.0
40.3
40.8

1.9
19.8

1.1
-1.2
6.1
11.0
60.2
1.3
8.8
59.9

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
55.8
13.2

87.9

:
13.5
14.9

12.6

:
15.1
11.6

18.0

:
9.8
6.7

12.7

14.4

:
:
:
:
:
56.8
17.4

8.8
99.0

29.2
37.0

26.1
70.1
-3.4

:
:
:
:
:
17.2
129.7

-1.8
23.9

5.8
43.5
35.9
70.0
65.9
-51.7

:
:
:
:
:
17.2
16.0

35.0
23.9

4.1
25.6
24.6
27.0
21.3
52.1

:
:
:
:
:
11.7
29.4

1.1
14.6

6.0
17.7
60.2
6.4
16.8
67.3

Table B - Government debt and link with the deficit

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:
:
17.4

-22.3

67.0
44.7

12.6

13.0

18.2

0.9
67.0
35.9
68.6
10.9
193.5
67.2

67.2
:
:
129.7

-9.7

24.5
14.8

5.0

-2.6

11.9

0.5
24.5
23.9
31.2
53.6
12.9
19.6

19.6
:
:
16.0

-7.4

12.3
4.9

4.2

-5.2

5.8

0.1
12.3
60.1
3.9
-51.3
65.2
17.1

17.1
:
:
29.4

Table C - Memorandum items

75
76
77=20+18-76
78
79

47.9
231.9

36.0
127.6

46.5
:

45.6
:

21.7
22.8

29.0
:

42.0
229.9

30.2
:

(**) or contributions for items 22 to 38

26.8
24.6
19.9
34.4

22.3
20.4
53.3
910.6
25.5
3.7
24.7
13.0
28.7
38.5
29.7
25.2
153.0
-3.5
-0.3

4.5
122.9

19.7
-5.2
6.8
14.8
4.8
8.6
16.2
29.6

:
5.2
-3.4

17.2
17.2
28.3
-3.1

24.1
15.2
-6.5
-2.9
16.2
34.7
25.5
0.0
-0.4
19.0
18.7
-12.9
-33.8
20.3
18.5

1.7
13.3

-1.2
-1.7
5.9
9.2
119.1
-18.2
8.1
59.1

:
-0.6
-1.0

-0.2

22.5
23.3
18.5
34.8

28.8
23.0
17.5
34.6

22.6
20.1
72.2
35.3
30.5
0.3
-61.7 1430.7
30.7
27.1
29.5
12.3
26.6
26.4
3.0
-19.4
-5.9
37.3
26.2
15.8
26.3
16.3
155.5
19.3
16.8
28.0
48.1
117.9
45.6
119.7

-1.7
66.2

-0.4
-13.8
0.7
9.9
36.6
-7.8
4.9
36.1

:
-12.5
-16.2

-7.6

6.1
-3.8

-3.6
0.9
17.6
33.0
17.0
42.6
13.0
76.0

:
33.3
5.3

78.0

17.8
19.7
17.4
24.0

19.1
27.2
9.8
-28.3
27.4
25.0
33.9
23.7
-10.7
38.1
39.1
-6.5
-13.9
32.3
33.2

-5.8
-37.6

-0.6
-0.5
-1.8
29.6
-34.8
47.3
8.4
58.7

:
50.8
8.5

-7.8
-10.0
-10.7
-8.8

-1.4
-7.2
4.8
-63.6
2.8
-5.2
1.3
109.2
-2.4
16.1
19.6
23.8
-67.8
-13.0
-12.6

8.6
8.7
15.5
-2.9

-3.3
-0.2
72.2
142.1
1.1
-10.1
-7.6
4.4
-3.9
9.2
6.0
9.1
160.3
-0.8
-1.2

9.2
14.8
16.6
11.1

2.5
12.5
-9.8
16.7
4.7
12.2
-12.9
13.4
-10.4
1.3
-1.2
18.8
208.2
0.8
1.5

3.3
71.1

-0.3
-11.0

2.5
-1.8
-1.7
50.2
-23.1
115.3
44.1
12.1

8.2
-0.5
4.6
21.9
98.4
34.1
28.5
-9.8

:
3.8
7.0

:
-16.6
0.9

6.5
29.0

4.1
0.5
9.1
20.4
36.8
28.1
9.5
22.4

:
-9.8
-0.5

4.4
5.7
7.1
2.7

3.5
-16.7
-10.6
110.6
-0.1
9.6
5.0
14.8
-19.2
-2.7
-0.4
25.6
-39.4
-5.1
-6.9

6.4
54.1

1.7
-2.1
1.8
13.2
-22.0
28.0
-3.2
11.3

:
4.2
1.7

117.3

-0.8

-118.8

35.2

-2.9

6.2
5.4
3.8
8.9

5.1
21.4
-2.8
11.9
1.7
2.3
11.5
6.8
-11.2
3.0
2.3
-20.2
-21.6
-0.1
0.8

2.4
19.0

1.2
-2.4
0.3
6.6
-15.3
15.7
-2.4
-4.2

:
-4.1
1.2

9.7

5.8
6.2
4.5
9.8

3.8
-14.8
6.2
44.3
2.0
4.1
-0.5
-0.4
-7.6
3.0
2.8
27.6
22.2
-11.6
-1.1

9.4
29.9

1.0
-0.4
9.9
7.1
60.0
17.1
-6.4
-11.0

:
4.1
1.5

-1.8

11.0
11.8
10.9
13.8

1.2
18.7
12.8
34.4
10.5
6.4
5.7
5.7
9.1
6.6
7.6
11.4
0.0
42.2
27.5

2.0
-7.8

0.0
-0.3
14.8
2.9
29.6
6.6
-7.9
0.1

:
1.2
-0.3

-2.4

:
:
:
:
:
9.7
120.0

19.7
3.2

7.2
11.4
4.8
5.8
10.4
34.6

-6.4

9.3
2.8

9.9

-3.8

-4.4

1.2
9.3
4.9
7.8
47.1
-5.1
10.5

9.7
:
:
120.0

16.9
0.5

25.1
:

:
:
:
:
:
1.1
12.0

-1.2
-4.1

8.9
8.2
119.1
-19.7
5.7
64.4

-5.1

-1.6
-6.7

3.7

-9.4

-2.7

1.8
-1.6
119.6
-22.4
-100.0
17.0
6.6
-51.2
7.0
:
:
12.0

:
:
:
:
:
-14.2
69.7

-0.4
-38.6

3.7
-6.3
36.6
-12.1
-6.7
-8.8

-16.2

-6.7
-22.8

-3.9

-9.6

-9.7

0.4
-6.7
37.0
-14.8

:
:
:
:
:
39.4
8.0

-2.9
76.6

21.5
38.3
17.0
44.8
15.0
95.0

-27.7

25.1
-2.6

12.7

-19.8

2.7

1.8
25.1
17.0
50.1

-14.8
-7.1

34.4
14.9
-69.6 1201.7
13.6
:
:
8.0

-6.9
:
:
69.7

29.0
19.1

16.8
:

16.9
10.0

19.5
:

20.9
17.4

20.5
:

:
:
:
:
:
45.1
-25.3

1.5
95.8

1.8
38.0
-34.8
51.6
23.0
63.8

-54.6

29.6
-25.0

-13.4

-23.8

11.6

0.6
29.6
-34.8
56.7
306.3
27.5
23.4
433.9
18.3
:
:
-25.3

30.1
25.5

25.4
:

:
:
:
:
:
7.0
75.2

15.7
4.0
3620.0
-5.1
57.2
-23.1
127.3
49.8
17.3

:
:
:
:
:
-16.9
-6.2

1.2
-27.4
32.8
7.8
22.8
98.4
34.7
30.3
-9.7

:
:
:
:
:
-3.3
-1.0

4.5
-10.2
-21.1
9.1
19.9
36.8
30.5
10.4
12.4

:
:
:
:
:
10.6
57.0

0.5
3.0
111.3
5.7
14.9
-22.0
31.3
0.4
5.4

:
:
:
:
:
-1.7
20.5

-4.0
-10.5
20.4
-0.5
7.8
-15.3
15.6
-1.1
1.0

:
:
:
:
:
13.4
30.0

:
:
:
:
:
3.2
-6.7

0.9
8.0

1.7
2.4
17.5 2253.0
13.6
10.7
2.6
8.5
29.6
60.0
6.1
20.9
-7.7
-6.7
0.0
-15.0

-70.0

-31.0

-19.1

-11.4

-6.0

-2.4

-2.0

71.7
1.7

8.5

-6.2

2.3

-2.9
71.7
-23.1
111.9
214.5
73.6
49.0
-84.6
56.4
:
:
75.2

-0.4
6.9

-2.6
:

34.8
3.8

-0.5

3.4

1.1

-0.3
34.8
98.4
36.7
40.4
34.2
30.0
16.9
30.1
:
9.1
-6.1

-5.5
1.7

4.6
:

21.0
1.8

6.5

-5.3

0.6

0.0
21.0
36.8
29.4
3.6
47.7
10.4
613.7
7.4
:
25.0
-1.0

-1.7
12.9

5.8
:

15.3
4.0

5.1

-2.5

1.4

0.0
15.3
-22.0
28.9
-19.6
53.0
0.3
-85.1
3.1
:
2.7
57.0

7.2
-2.9

5.4
:

8.7
2.7

1.8

0.8

-0.2

0.3
8.7
-15.3
15.2
-63.4
35.7
-0.7
4.1
-0.8
:
-1.0
20.5

4.2
-3.0

7.1
:

9.7
7.3

6.5

2.0

-1.0

-0.2
9.7
60.0
16.6
2.9
17.6
-6.7
-13.7
-6.7
:
-1.8
30.0

2.5
-12.1

4.7
:

3.0
1.0

1.5

0.0

-0.5

0.1
3.0
29.6
6.3
-15.9
7.6
-7.4
-66.9
-7.1
:
-0.8
-6.4

2.9
0.2

6.8
:

:

:

:

:

:

:

:

:

:

:

:

:

:

:

:

:

 Government finance statistics – summary tables 1/2016

109

Slovenia

Consolidated general government (S.13)

Table A - Summary table

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
15a
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl . own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

Government deficit

1995

2000

2005

2006

2007

2008

2009

2010

in million national currency

4 618
2 308
1 592
707
8
1 754
358
193
5
5 479
649
1 171
220
225
1 789
1 610
111
882
432
430

8 034
4 294
2 924
1 354
16
2 675
659
390
16
8 722
1 200
2 089
445
350
3 325
2 957
330
289
693
698

12 737
6 996
4 493
2 495
8
4 165
950
558
69
13 127
1 718
3 305
447
435
5 089
4 497
804
260
1 069
1 099

13 573
7 516
4 683
2 827
6
4 428
984
542
103
13 953
1 863
3 480
432
491
5 369
4 735
789
224
1 305
1 353

14 799
8 246
5 070
3 168
9
4 814
1 032
586
122
14 830
1 948
3 641
437
550
5 624
4 962
745
267
1 618
1 596

16 112
8 618
5 287
3 320
11
5 326
1 151
858
159
16 649
2 266
4 112
416
593
6 203
5 472
893
331
1 835
1 789

15 311
7 850
4 908
2 931
11
5 388
1 166
713
196
17 438
2 341
4 400
474
665
6 631
5 840
841
224
1 862
1 825

15 813
8 024
5 100
2 910
14
5 497
1 385
742
166
17 858
2 457
4 561
591
648
6 861
6 082
794
203
1 743
1 798

20=1-10

Net lending ( + ) / net borrowing (-)

-860

-688

-390

-380

-31

-537

-2 127

-2 044

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus  financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other changes in assets 
/ liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in assets / 
liabilities

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

:

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

:
:
:

:

:

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

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-860

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

61=(-)33

Net acquisition of financial assets

Incurrence in liabilities not in government debt

62

Valuation effects and other changes in volume in government debt

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

:
:

0

:

:

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

:

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

:
:
:

:

:

:
:
7 355
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:

-688

802
114

17

:

196

16
4 886
3
3 774
145
3 629
1 109
104
1 005
:
:
:

-21

-368
-118
-157
14
8
-87
105
250
3
178
107
-38

:
251
21

230

:

:
:
12 545
:
:
12 316
1 258
250
376
7 815
31
2 618
9 755
14
6 922
1 144
1 675
2 561
:

-390

254
-136

-133

-4

17

-16
7 683
14
6 528
256
6 272
1 140
92
1 049
:
:
1 538

-17

-363
567
351
-14
12
-98
316
930
-5
678
-118
375

:
850
-186

1 036

:

:
:
13 646
:
:
13 733
1 592
244
360
9 263
60
2 275
10 499
55
7 406
975
2 063
3 233
:

-380

522
142

218

-3

32

-106
8 204
55
7 186
296
6 890
963
80
883
:
:
1 896

18

-50
75
412
97
8
-806
364
125
119
-194
-145
345

:
2 852
-388

3 239

:

:
:
15 161
:
:
16 660
1 978
350
363
11 319
120
2 650
10 237
165
7 191
836
2 044
6 423
:

-31

-179
-210

-151

-51

-23

15
8 025
226
6 980
133
6 847
820
13
807
:
:
2 448

-72

-466
156
244
-34
0
-8
-45
622
1
379
44
198

:
-3 331
-99

-3 232

:

:
:
16 931
:
:
13 485
2 280
304
448
7 811
78
2 642
10 760
82
7 603
838
2 237
2 726
:

-537

249
-288

157

-200

-167

-78
8 275
141
7 310
89
7 221
823
65
759
:
:
2 663

-34

-2 093
2 261
2 062
-44
1
154
88
4 353
6
4 126
212
10

:
404
256

148

:

:
:
17 921
:
:
16 150
4 336
269
280
8 561
99
2 703
15 369
88
11 946
1 045
2 290
781
:

32

-2 076
-695
-989
34
100
-1
161
1 381
7
875
442
57

:
1 782
218

1 564

:

:
:
19 220
:
:
17 237
3 510
316
382
10 274
141
2 754
16 968
145
12 979
1 620
2 225
268
:

-2 127

-2 044

4 253
2 126

2 261

-11

-88

-37
12 527
145
11 346
750
10 596
1 036
21
1 016
0
0
4 704

7 255
875
-1 140
36 166
156

1 380
-664

-695

-47

46

33
13 907
145
12 152
25
12 127
1 610
34
1 576
103
0
3 968

7 353
929
-1 230
36 252
159

1 895
250
-679
10 522
120

3 498
415
-410
18 902
134

5 460
635
44
29 227
148

5 819
686
239
31 555
150

6 079
740
847
35 153
150

6 841
811
486
37 951
154

 Government finance statistics – summary tables 1/2016

110

Slovenia

Consolidated general government (S.13)

in million national currency

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

Table A - Summary table

2011

2012

2013

2014

2015

2015

2015

2015

2015

2015

Government revenue and expenditure
15 991
8 072
5 175
2 886
12
5 523
1 555
675
165
18 447
2 631
4 670
698
377
7 135
6 339
810
580
1 545
1 499

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
15a
16
17
18
19

Government deficit

16 002
7 939
5 210
2 719
10
5 481
1 546
807
229
17 476
2 488
4 546
730
329
6 921
6 164
799
188
1 476
1 464

16 247
7 969
5 421
2 540
8
5 366
1 555
914
442
21 642
2 471
4 328
920
380
6 927
6 177
855
4 098
1 664
1 576

16 766
8 286
5 583
2 693
10
5 464
1 496
890
630
18 621
2 486
4 255
1 181
329
6 892
6 166
766
867
1 845
1 910

17 384
8 539
5 721
2 808
10
5 702
1 582
864
698
18 516
2 524
4 269
1 145
309
6 941
6 193
781
555
1 992
1 972

-4 165

-3 729
-436
-4 165

-6

-3 723
-436

10 777
7 189
5 432
1 755
2
121
982
1 791
695
12 051
1 722
2 737
1 129
216
1 268
1 175
2 901
978
1 098
1 071

20=1-10

-2 456

-1 474

-5 395

-1 855

-1 131

-1 273

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

-2

-2 455
806
747
-92
263
80
-193
3 261
9
3 038
122
91

25

-1 499
729
-70
2
981
64
-248
2 228
-9
1 121
1 092
23

16

-5 411
975
-281
-3
852
218
189
6 386
22
5 762
332
270

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

:
-310
-1 610

1 300

:

:
247
1 004

-757

:

:
3 914
359

3 555

:

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
:
:
:
:
23 598
4 000
203
4 831
12 099
163
2 465
28 596
170
22 441
3 339
2 645
-4 998
:
Table B - Government debt and link with the deficit

:
:
21 152
:
:
18 709
4 285
222
1 657
10 276
146
2 269
21 851
148
16 321
3 006
2 376
-3 142
:

:
:
20 358
:
:
17 733
4 372
217
674
9 935
124
2 536
18 620
157
14 211
1 909
2 342
-886
:

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Table C - Memorandum items

75
76
77=20+18-76
78
79

-2 456

3 296
840

806

-91

126

-2
17 204
157
15 147
28
15 118
1 900
39
1 861
325
0
4 713

7 537
983
-1 894
36 896
163

-1 474

2 200
726

729

-22

-11

31
19 404
148
16 272
713
15 559
2 984
37
2 947
972
0
4 653

7 295
1 034
-1 032
35 988
164

-5 395

6 101
706

975

-269

-8

8
25 505
170
22 010
596
21 414
3 324
49
3 275
1 162
0
4 367

7 111
1 088
-4 819
35 907
164

44

-1 899
3 013
2 180
-38
819
-29
81
4 913
-8
4 393
381
146

:
2 352
2 813

-461

:

:
:
:
:
:
28 963
6 197
172
6 704
13 321
206
2 570
36 322
163
29 631
3 722
2 805
-7 358
:

-1 855

4 694
2 839

3 013

-146

-80

52
30 199
162
26 341
897
25 444
3 696
184
3 512
1 210
0
6 574

3

-1 134
655
1 140
34
-749
74
156
1 789
5
1 007
872
-95

:
-1 261
-62

-1 199

:

:
:
:
:
:
28 357
7 356
201
4 596
13 458
244
2 746
38 048
169
30 586
4 588
2 705
-9 691
:

-1 131

1 871
740

655

95

-33

23
32 070
169
27 330
369
26 961
4 571
1 226
3 345
1 155
0
7 801

7 141
1 153
-1 163
37 303
:

7 150
1 175
-314
38 543
:

48
0
4
-5
6
45
48
0
4
-5
50

-83
-83

:

-1 342
0
-89
-124
-988

-141
-1 342
0
-89
-124
-1 129

-15
-15

48

-50

-2

-8
-198
0
-73
0
-73
-124
0
-124

12

-1 286
588
1 070
39
-742
68
153
1 873
5
1 003
888
-23

:
-1 153
-55

-1 098

:

:
:
:
:
:
26 687
6 814
179
4 717
12 863
:
2 114
36 976
169
30 676
3 921
2 210
-10 288
:

-1 273

1 889
616

588

23

-31

36
31 481
169
27 404
369
27 034
3 908
1 205
2 703
:
:
:

4 340
760
-934

3 677
1 350
289
1 053
8
33
583
1 272
439
3 581
774
1 484
21
92
191
191
117
13
888
895

97

-10

106
-29
34
0
-1
3
-65
-136
0
0
-10
-126

:
-16
7

-22

:

:
:
:
:
:
1 276
387
0
3
521
:
366
1 227
0
0
790
437
50
:

97

-2
94

-29

126

:

-6
786
:
0
0
0
786
21
765
:
:
:

7 094
0
0
0
0
5 548
16
1 530
0
7 049
28
47
0
0
5 481
4 827
1 486
0
6
6

45

0

45
48
36
-9
0
-3
24
3
0
0
0
3

:
-9
69

-78

:

:
:
:
:
:
1 736
156
112
0
1 063
:
406
1 188
0
0
1
1 187
548
:

45

0
45

48

-3

0

0
1
:
:
:
:
1
0
1
:
:
:

2 078
400
584

731
15
37

 Government finance statistics – summary tables 1/2016

111

Slovenia

Consolidated general government (S.13)

Table A - Summary table

Government revenue and expenditure
Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl. own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

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
15a
16
17
18
19

Government deficit

in % of GDP

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

1995 2000

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015 2015

2015

2015

2015

2015

43.9
21.9
15.1
6.7
0.1
16.7
3.4
1.8
0.1
52.1
6.2
11.1
2.1
2.1
17.0
15.3
1.1
8.4
4.1
4.1

42.5
22.7
15.5
7.2
0.1
14.2
3.5
2.1
0.1
46.1
6.3
11.1
2.4
1.9
17.6
15.6
1.7
1.5
3.7
3.7

43.6
23.9
15.4
8.5
0.0
14.2
3.3
1.9
0.2
44.9
5.9
11.3
1.5
1.5
17.4
15.4
2.8
0.9
3.7
3.8

43.0
23.8
14.8
9.0
0.0
14.0
3.1
1.7
0.3
44.2
5.9
11.0
1.4
1.6
17.0
15.0
2.5
0.7
4.1
4.3

42.1
23.5
14.4
9.0
0.0
13.7
2.9
1.7
0.3
42.2
5.5
10.4
1.2
1.6
16.0
14.1
2.1
0.8
4.6
4.5

42.5
22.7
13.9
8.7
0.0
14.0
3.0
2.3
0.4
43.9
6.0
10.8
1.1
1.6
16.3
14.4
2.4
0.9
4.8
4.7

42.3
21.7
13.6
8.1
0.0
14.9
3.2
2.0
0.5
48.2
6.5
12.2
1.3
1.8
18.3
16.1
2.3
0.6
5.1
5.0

43.6
22.1
14.1
8.0
0.0
15.2
3.8
2.0
0.5
49.3
6.8
12.6
1.6
1.8
18.9
16.8
2.2
0.6
4.8
5.0

43.3
21.9
14.0
7.8
0.0
15.0
4.2
1.8
0.4
50.0
7.1
12.7
1.9
1.0
19.3
17.2
2.2
1.6
4.2
4.1

44.5
22.1
14.5
7.6
0.0
15.2
4.3
2.2
0.6
48.6
6.9
12.6
2.0
0.9
19.2
17.1
2.2
0.5
4.1
4.1

45.2
22.2
15.1
7.1
0.0
14.9
4.3
2.5
1.2
60.3
6.9
12.1
2.6
1.1
19.3
17.2
2.4
11.4
4.6
4.4

44.9
22.2
15.0
7.2
0.0
14.6
4.0
2.4
1.7
49.9
6.7
11.4
3.2
0.9
18.5
16.5
2.1
2.3
4.9
5.1

45.1 -10.8
22.2
14.8
7.3
0.0
14.8
4.1
2.2
1.8

-9.7
-1.1
48.0 -10.8

6.5
11.1
3.0
0.8
18.0
16.1
2.0
1.4
5.2
5.1

0.0

-9.7
-1.1

28.0
18.7
14.1
4.6
0.0
0.3
2.5
4.6
1.8
31.3
4.5
7.1
2.9
0.6
3.3
3.0
7.5
2.5
2.8
2.8

9.5
3.5
0.8
2.7
0.0
0.1
1.5
3.3
1.1
9.3
2.0
3.9
0.1
0.2
0.5
0.5
0.3
0.0
2.3
2.3

18.4
0.0
0.0
0.0
0.0
14.4
0.0
4.0
0.0
18.3
0.1
0.1
0.0
0.0
14.2
12.5
3.9
0.0
0.0
0.0

20=1-10

Net lending ( + ) / net borrowing (-)

-8.2

-3.6

-1.3

-1.2

-0.1

-1.4

-5.9

-5.6

-6.7

-4.1

-15.0

-5.0

-2.9

-3.3

0.3

0.1

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus financial accounts)

Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

:

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

:

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

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-8.2

-3.6

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other 
changes in assets / liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in 
assets / liabilities

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

Net acquisition of financial assets

61=(-)33

Incurrence in liabilities not in government debt

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Valuation effects and other changes in volume in 
government debt

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

-0.1

-1.3
-0.4
-0.5
0.0
0.0
-0.3
0.4
0.9
0.0
0.6
0.4
-0.1

:
0.9
0.1

0.8

:

-0.1

-1.2
1.8
1.1
0.0
0.0
-0.3
1.0
2.9
0.0
2.1
-0.4
1.2

:
2.7
-0.6

3.3

0.1

-0.1
0.2
1.2
0.3
0.0
-2.3
1.0
0.4
0.3
-0.6
-0.4
1.0

:
8.1
-1.1

9.2

-0.2

-1.2
0.4
0.6
-0.1
0.0
0.0
-0.1
1.6
0.0
1.0
0.1
0.5

:
-8.8
-0.3

-8.5

:

:

:

:
:
42.9
:
:
42.1
4.3
0.9
1.3
26.7

9.0
33.4
0.0
23.7
3.9
5.7
8.8
:

-1.3

0.9
-0.5

-0.5

0.0

0.1

-0.1
26.3
0.0
22.3
0.9
21.5
3.9
0.3
3.6
:
:
5.3

:
:
43.2
:
:
43.5
5.0
0.8
1.1
29.4

7.2
33.3
0.2
23.5
3.1
6.5
10.2
:

-1.2

1.7
0.4

0.7

0.0

0.1

-0.3
26.0
0.2
22.8
0.9
21.8
3.1
0.3
2.8
:
:
6.0

:
:
43.1
:
:
47.4
5.6
1.0
1.0
32.2

7.5
29.1
0.5
20.5
2.4
5.8
18.3
:

-0.1

-0.5
-0.6

-0.4

-0.1

-0.1

0.0
22.8
0.6
19.9
0.4
19.5
2.3
0.0
2.3
:
:
7.0

:
:
44.6
:
:
35.5
6.0
0.8
1.2
20.6

7.0
28.4
0.2
20.0
2.2
5.9
7.2
:

-1.4

0.7
-0.8

0.4

-0.5

-0.4

-0.2
21.8
0.4
19.3
0.2
19.0
2.2
0.2
2.0
:
:
7.0

-0.1

-5.8
6.3
5.7
-0.1
0.0
0.4
0.2
12.0
0.0
11.4
0.6
0.0

:
1.1
0.7

0.4

:

:
:
49.6
:
:
44.7
12.0
0.7
0.8
23.7

7.5
42.5
0.2
33.0
2.9
6.3
2.2
:

-5.9

11.8
5.9

6.3

0.0

-0.2

-0.1
34.6
0.4
31.4
2.1
29.3
2.9
0.1
2.8
0.0
0.0
13.0

0.1

-5.7
-1.9
-2.7
0.1
0.3
0.0
0.4
3.8
0.0
2.4
1.2
0.2

:
4.9
0.6

4.3

:

:
:
53.0
:
:
47.5
9.7
0.9
1.1
28.3

7.6
46.8
0.4
35.8
4.5
6.1
0.7
:

-5.6

3.8
-1.8

-1.9

-0.1

0.1

0.1
38.4
0.4
33.5
0.1
33.5
4.4
0.1
4.3
0.3
0.0
10.9

0.0

-6.7
2.2
2.0
-0.2
0.7
0.2
-0.5
8.8
0.0
8.2
0.3
0.2

:
-0.8
-4.4

0.1

-4.2
2.0
-0.2
0.0
2.7
0.2
-0.7
6.2
0.0
3.1
3.0
0.1

0.0

0.1

-15.1
2.7
-0.8
0.0
2.4
0.6
0.5
17.8
0.1
16.0
0.9
0.8

-5.1
8.1
5.8
-0.1
2.2
-0.1
0.2
13.2
0.0
11.8
1.0
0.4

:
0.7
2.8

:
10.9
1.0

:
6.3
7.5

3.5

-2.1

9.9

-1.2

0.0

-2.9
1.7
3.0
0.1
-1.9
0.2
0.4
4.6
0.0
2.6
2.3
-0.2

:
-3.3
-0.2

-3.1

:

:

:

:

:

:
:
55.2
:
:
48.1
11.8
0.6
1.8
26.9

6.9
50.5
0.4
38.5
5.2
6.3
-2.4
:

:
:
58.8
:
:
52.0
11.9
0.6
4.6
28.6

6.3
60.7
0.4
45.4
8.4
6.6
-8.7
:

:
:
:
:
:
65.7
11.1
0.6
13.5
33.7

6.9
79.6
0.5
62.5
9.3
7.4
-13.9
:

:
:
:
:
:
77.6
16.6
0.5
18.0
35.7

6.9
97.4
0.4
79.4
10.0
7.5
-19.7
:

:
:
:
:
:
73.6
19.1
0.5
11.9
34.9

7.1
98.7
0.4
79.4
11.9
7.0
-25.1
:

-6.7

-4.1

-15.0

-5.0

-2.9

8.9
2.3

2.2

6.1
2.0

2.0

-0.2

-0.1

0.3

0.0

0.0
46.6
0.4
41.1
0.1
41.0
5.1
0.1
5.0
0.9
0.0
12.8

0.1
53.9
0.4
45.2
2.0
43.2
8.3
0.1
8.2
2.7
0.0
12.9

17.0
2.0

2.7

-0.8

0.0

0.0
71.0
0.5
61.3
1.7
59.6
9.3
0.1
9.1
3.2
0.0
12.2

12.6
7.6

8.1

-0.4

-0.2

0.1
81.0
0.4
70.6
2.4
68.2
9.9
0.5
9.4
3.2
0.0
17.6

4.9
1.9

1.7

0.2

-0.1

0.1
83.2
0.4
70.9
1.0
69.9
11.9
3.2
8.7
3.0
0.0
20.2

:
:
:

:
:
:

:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:

:

:
:
38.9
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:
:

0.0

:

:

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

4.2
0.6

0.1

:

1.0

0.1
25.9
0.0
20.0
0.8
19.2
5.9
0.6
5.3
:
:
:

18.0
2.4
-6.5

18.5
2.2
-2.2

18.7
2.2
0.2

18.4
2.2
0.8

17.3
2.1
2.4

18.0
2.1
1.3

20.1
2.4
-3.2

20.3
2.6
-3.4

20.4
2.7
-5.1

20.3
2.9
-2.9

19.8
3.0
-13.4

19.1
3.1
-3.1

18.5
3.0
-0.8

0.0

-3.3
1.5
2.8
0.1
-1.9
0.2
0.4
4.9
0.0
2.6
2.3
-0.1

:
-3.0
-0.1

-2.8

:

:
:
:
:
:
69.2
17.7
0.5
12.2
33.4

5.5
95.9
0.4
79.6
10.2
5.7
-26.7
:

-3.3

4.9
1.6

1.5

0.1

0.1
0.0
0.0
0.0
0.0
0.1
0.1
0.0
0.0
0.0
0.1

-0.2
-0.2

:

-3.5
0.0
-0.2
-0.3
-2.6

-0.4
-3.5
0.0
-0.2
-0.3
-2.9

0.0
0.0

0.1

-0.1

0.0

-0.1

0.0
-0.5
0.0
-0.2
0.0
-0.2
-0.3
0.0
-0.3

0.1
81.7
0.4
71.1
1.0
70.1
10.1
3.1
7.0
:
:
:

11.3
2.0
-2.4

0.0

0.3
-0.1
0.1
0.0
0.0
0.0
-0.2
-0.4
0.0
0.0
0.0
-0.3

:
0.0
0.0

0.0

0.1
0.1
0.1
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0

:
0.0
0.2

-0.1

-0.2

:

:

:
:
:
:
:
3.3
1.0
0.0
0.0
1.4

0.9
3.2
0.0
0.0
2.0
1.1
0.1
:

0.3

0.0
0.2

-0.1

0.3

:

0.0
2.0
:
0.0
0.0
0.0
2.0
0.1
2.0
:
:
:

5.4
1.0
1.5

:
:
:
:
:
4.5
0.4
0.3
0.0
2.8

1.1
3.1
0.0
0.0
0.0
3.1
1.4
:

0.1

0.0
0.1

0.1

0.0

0.0

0.0
0.0
:
:
:
:
0.0
0.0
0.0
:
:
:

1.9
0.0
0.1

 Government finance statistics – summary tables 1/2016

112

Slovenia

Consolidated general government (S.13)

Table A - Summary table

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

annual growth rates**

Government revenue and expenditure

-5.0
-8.9
-7.2
-11.7
-0.5
1.2
1.2
-16.9
23.2
4.7
3.3
7.0
14.0
12.2
6.9
6.7
-5.9
-32.4
1.5
2.0

16.8
90.4
-14.6
0.3
2.0
3.3
40.5
6.8
54.3
25.3
0.5

:
3.0
2.4

5.4

:

:
:
5.8
:
:
19.8
90.1
-11.5
-37.4
9.6
26.4
2.3
42.8
6.4
57.1
24.8
2.4

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
15a
16
17
18
19

8.9
6.1
4.8
10.1
-42.0
11.0
15.0
15.4
109.6
10.6
13.5
13.1
11.9
8.9
12.1
11.1
15.7
-7.6
-0.7
0.7

13.4
11.7
10.2
14.8
39.5
13.7
12.7
28.3
60.3
13.8
9.5
16.7
10.0
8.1
12.0
11.4
41.9
34.9
4.9
18.7

12.6
14.3
13.9
15.6
-19.0
10.3
14.8
9.0
-5.0
9.0
13.2
9.9
3.7
11.4
11.9
11.8
-6.8
-36.7
21.1
5.6

8.1
9.9
9.6
11.3
-69.3
8.0
2.1
-0.4
12.4
8.6
4.5
9.8
-3.1
19.5
8.4
8.5
4.1
37.4
8.7
9.6

8.2
8.0
6.2
11.0
178.8
8.3
3.5
7.1
222.9
6.7
4.6
6.7
-6.5
-8.3
7.3
7.4
38.9
-8.9
11.9
13.5

Government deficit

20=1-10

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

:
:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:
:
:
:

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
:
:

:

:

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

:
:
:

:

:

:
:
12.3
:
:
:
:
:
:
:
:
:
:
:
:
:
:

:
:
:

:

:

:
:
10.0
:
:
:
:
:
:
:
:
:
:
:
:
:
:

:
:
:

:

:

:
:
10.7
:
:
:
:
:
:
:
:
:
:
:
:
:
:

Table B - Government debt and link with the deficit

:
:
:
:
:
:
:
:
:
:
:

:
:
:

:

:

:
:
14.0
:
:
:
:
:
:
:
:
:
:
:
:
:
:

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

:

:
:

:

:

:

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

Table C - Memorandum items

75
76
77=20+18-76
78
79

(**) or contributions for items 22 to 38

13.6
10.1

9.8
3.1

-16.8

-10.3

-10.4

-7.9

12.8
-4.0

-3.1

:

3.1

-0.8
12.8
26.0
15.2
57.3
13.6
4.4
24.7
2.3
:
:
:

14.3
10.1

11.9
1.5

16.9
6.6

4.2

-0.5

1.3

1.6
16.9
39.3
22.3
54.2
20.5
-3.3
-14.4
-1.9
:
:
:

10.3
9.5

11.7
2.2

6.4
-4.0

-4.7

0.9

0.3

-0.5
6.4
35.9
9.0
-13.9
10.6
-5.8
0.5
-6.5
:
:
:

9.4
9.4

8.7
2.2

8.4
0.4

0.7

-0.8

0.8

-0.4
8.4
49.2
10.5
25.2
9.7
-3.7
-90.8
6.6
:
:
:

7.0
9.3

7.8
2.1

6.2
7.6
5.3
12.4
-49.1
6.1
5.5
-3.9
-21.8
4.7
5.7
5.3
-2.8
-5.7
5.0
4.8
27.5
-15.8
-0.1
0.8

-1.0
-11.3
5.9
2.2
-1.1
4.2
2.6
24.2
2.6
10.4
-2.3

:
2.1
0.2

8.5

:

:
:
9.5
:
:
1.1
-9.8
6.8
6.9
1.8
281.0
3.7
2.9
24.4
1.7
11.3
2.3

-5.2

3.4
-1.8

-1.8

-0.1

0.2

-0.2
3.4
24.4
2.0
-32.3
4.1
12.3
794.7
4.3
:
:
-6.0

5.7
6.3

5.6
2.1

6.6
7.4
4.2
13.3
-29.2
6.3
3.6
-2.9
48.4
6.3
8.5
5.3
-3.3
12.8
5.5
5.3
-1.9
-13.9
22.1
23.2

9.0
9.7
8.3
12.0
53.8
8.7
4.9
8.1
18.7
6.3
4.6
4.6
1.3
12.1
4.7
4.8
-5.6
18.9
24.0
17.9

4.6
27.9
-5.6
3.3
-1.3
12.1
9.5
-32.5
9.8
-10.3
22.4

0.5
25.9
39.9
2.3
-8.7
16.0
1.2
216.4
-2.6
-14.9
16.7

8.9
4.5
4.3
4.8
26.7
10.6
11.6
46.4
30.4
12.3
16.3
12.9
-4.9
7.8
10.3
10.3
20.0
24.1
13.4
12.1

0.9
12.3
-9.8
-0.1
-0.1
-1.7
6.1
0.8
5.3
5.3
9.7

:
6.9
-1.9

:
20.8
-3.7

40.4

100.2

:
-20.0
-1.0

-50.3

:

:

:

:
:
8.8
:
:
11.5
26.5
-2.2
-4.3
18.5
97.0
-13.1
7.6
279.6
7.0
-14.8
23.2

-4.9

6.8
1.8

2.8

0.0

0.4

-1.4
6.8
279.6
10.1
15.5
9.9
-15.5
-12.2
-15.8
:
:
23.3

6.6
8.0

8.0
1.4

:
:
11.1
:
:
21.3
24.2
43.6
0.9
22.2
99.0
16.5
-2.5
200.6
-2.9
-14.3
-0.9

-0.4

-2.2
-2.6

-1.8

-0.6

-0.3

0.2
-2.2
310.4
-2.9
-55.0
-0.6
-14.9
-84.1
-8.6
:
:
29.1

4.5
7.9

11.4
0.0

:
:
11.7
:
:
-19.1
15.3
-13.2
23.3
-31.0
-34.6
-0.3
5.1
-50.1
5.7
0.3
9.4

-6.7

3.1
-3.6

2.0

-2.5

-2.1

-1.0
3.1
-37.5
4.7
-33.1
5.5
0.5
404.5
-6.0
:
:
8.8

12.5
9.7

8.0
2.7

3.3
2.2
3.9
-0.7
24.7
2.0
18.8
4.1
-15.0
2.4
4.9
3.7
24.7
-2.5
3.5
4.1
-5.6
-9.3
-6.4
-1.5

-4.3
-22.8
12.7
35.6
0.0
5.9
9.0
7.8
7.3
42.3
2.5

:
11.0
1.4

1.1
0.6
1.5
-0.8
-13.3
0.5
12.3
-9.0
-0.6
3.3
7.1
2.4
18.1
-41.9
4.0
4.2
2.1
185.8
-11.3
-16.6

0.1
-1.7
0.7
-5.8
-18.7
-0.8
-0.6
19.6
38.3
-5.3
-5.4
-2.6
4.5
-12.7
-3.0
-2.8
-1.4

1.5
0.4
4.1
-6.6
-11.7
-2.1
0.5
13.3
93.3
23.8
-0.7
-4.8
26.0
15.3
0.1
0.2
7.1
-67.6 2081.0
12.8
7.7

-4.5
-2.4

4.7
21.3
-28.9
68.8
0.8
-7.0
19.2
6.4
23.4
7.6
4.1

:
-1.8
-9.5

4.1
-1.6
0.7
145.5
0.6
-9.8
12.0
-5.6
7.9
57.2
1.0

:
1.4
5.4

5.2
-6.6
-1.2
51.4
2.1
8.3
29.2
14.9
35.3
11.1
11.4

:
20.9
1.6

200.3

484.2

85.4

-113.2

3.2
4.0
3.0
6.0
13.3
1.8
-3.8
-2.6
42.4
-14.0
0.6
-1.7
28.3
-13.3
-0.5
-0.2
-10.4
-78.8
10.9
21.2

12.8
54.5
-18.5
17.0
-0.2
3.3
17.2
-4.4
19.6
11.4
5.5

:
10.0
9.8

9.2

3.7
3.0
2.5
4.3
-0.4
4.4
5.7
-2.9
10.9
-0.6
1.5
0.3
-3.0
-6.2
0.7
0.4
2.0
-36.1
8.0
3.3

2.3
18.4
19.6
-11.2
0.6
6.1
4.9
3.0
3.4
23.4
-3.4

:
-4.4
-0.2

16.3

:

:

:

:

:

:

:
:
7.3
:
:
6.7
-19.0
17.5
36.4
20.0
42.4
1.9
10.4
65.8
8.6
54.9
-2.9

:
:
5.9
:
:
2.9
24.5
-31.4
76.3
-3.3
-12.1
-7.9
9.7
8.4
9.5
17.9
5.3

:
:
3.9
:
:
5.5
-2.0
2.1
145.8
3.4
17.5
-10.5
17.4
-5.8
14.8
57.4
1.4

-8.6

12.8
4.2

4.2

-0.1

-0.1

-25.7

-16.3

-17.7

51.4
25.7

27.3

-0.1

-1.1

-0.4
51.4
2.8
55.2
742.1
46.7
25.8
-68.1
33.8
:
:
76.6

6.0
7.9

-4.7
1.3

11.0
-5.3

-5.6

-0.4

0.4

0.3
11.0
0.3
7.1
-96.7
14.4
55.3
65.4
55.1
:
:
-15.7

1.4
6.1

0.2
1.9

23.7
6.0

5.8

-0.7

0.9

0.2
0.0
12.8
23.7
-5.7
8.1
24.6
7.4
13.2 2421.7
2.9
24.7
57.1
18.0
-4.0
13.7
58.3
18.1
198.9
216.2
:
:
-1.3
18.8

2.5
5.8

1.8
2.5

-3.2
5.2

-2.5
0.6

:
:
:
:
:
26.1
-6.7
-8.2
191.5
17.7
12.1
8.6
30.9
14.9
37.5
11.1
11.3

-27.8

31.4
3.6

5.0

-1.4

0.0

0.0
31.4
15.0
35.3
-16.4
37.6
11.4
31.1
11.1
19.6
:
-6.1

-2.5
5.2

-0.2
0.0

:
:
:
:
:
22.7
54.9
-15.6
38.8
10.1
26.1
4.2
27.0
-4.6
32.0
11.5
6.0

-7.3

18.4
11.1

11.8

-0.6

-0.3

0.2
18.4
-4.6
19.7
50.5
18.8
11.2
277.6
7.2
4.2
:
50.6

0.4
6.0

3.9
:

:
:
:
:
:
-2.1
18.7
17.3
-31.4
1.0
18.4
6.9
4.8
3.9
3.2
23.3
-3.6

-3.7

6.2
2.5

2.2

0.3

-0.1

0.1
6.2
4.0
3.8
-58.8
6.0
23.7
565.3
-4.7
-4.6
:
18.7

0.1
1.9

3.3
:

 Government finance statistics – summary tables 1/2016

113

Slovakia

Consolidated general government (S.13)

Table A - Summary table

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
15a
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl . own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

Government deficit

1995

2000

2005

2006

2007

2008

2009

2010

in million national currency

8 821
4 885
2 795
2 088
2
2 916
250
770
0
9 479
1 544
1 833
456
913
2 790
2 741
221
504
1 218
647

12 640
6 270
3 948
2 314
8
4 428
693
1 207
41
16 440
1 924
2 749
1 264
773
4 994
4 223
644
2 965
1 127
1 153

18 462
9 418
6 262
3 155
1
6 319
1 320
1 322
83
19 902
2 392
3 941
846
620
8 513
6 323
1 083
757
1 750
1 714

19 642
9 825
6 243
3 582
0
6 555
1 485
1 602
175
21 640
3 160
4 346
804
697
9 222
6 796
941
456
2 015
2 101

21 517
10 967
6 925
4 042
0
7 292
1 777
1 180
302
22 723
3 067
4 523
857
708
10 136
7 386
1 098
394
1 939
1 944

23 447
11 680
7 079
4 601
0
8 018
1 607
1 980
162
25 047
3 129
5 058
851
1 086
11 021
7 861
1 103
631
2 167
2 245

23 020
10 369
6 630
3 739
0
7 978
1 953
2 142
579
28 042
3 686
5 410
911
1 005
12 196
8 911
1 251
1 108
2 476
2 394

23 250
10 591
6 779
3 812
0
8 260
2 104
1 677
618
28 282
3 682
5 643
875
851
13 082
9 600
1 194
468
2 488
2 352

20=1-10

Net lending ( + ) / net borrowing (-)

-658

-3 800

-1 440

-1 998

-1 205

-1 599

-5 022

-5 032

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus  financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other changes in assets 
/ liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in assets / 
liabilities

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

:

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

:
:
:

:

:

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

28

-3 828
-726
111
-53
-332
-750
297
3 101
0
999
1 423
680

:
109
155

-46

:

:
:
:
:
:
14 159
1 785
194
6 488
3 949
0
1 743
18 286
4
7 736
8 289
2 258
-4 127
:

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-658

-3 800

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

61=(-)33

Net acquisition of financial assets

Incurrence in liabilities not in government debt

62

Valuation effects and other changes in volume in government debt

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

:
:

:

:

:

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

4 000
822
-261
19 686
474

:
:

:

:

:

:
15 682
0
7 397
1 128
6 269
8 285
23
8 262
:
:
1 979

6 116
1 346
-4 018
31 601
449

-67

-1 373
-3 285
-2 417
-135
-505
-318
90
-1 912
39
-493
-1 527
69

:
-914
284

-56

-1 942
-1 337
50
-37
-117
-1 031
-202
605
69
992
-411
-45

:
-676
405

-1 198

-1 081

:

:

:
:
:
:
:
14 375
2 938
172
1 679
6 202
0
3 384
19 172
0
13 727
3 270
2 175
-4 798
:

-1 440

-1 686
-3 126

:

:

:

:
17 049
0
13 791
193
13 598
3 258
141
3 117
:
:
3 110

9 082
1 842
-1 533
50 251
371

:
:
:
:
:
12 362
2 716
134
1 396
5 483
0
2 632
20 182
69
15 241
2 676
2 196
-7 820
:

-1 998

213
-1 784

:

:

:

:
17 262
69
14 519
0
14 519
2 674
7
2 667
:
:
2 851

10 433
1 933
-1 916
56 107
380

-62

-1 143
529
950
-8
-110
-232
-71
1 672
48
1 216
8
400

:
686
-158

844

:

:
:
:
:
:
13 576
3 973
295
1 285
5 180
0
2 843
21 696
117
16 391
2 556
2 633
-8 120
:

-1 205

1 539
333

:

:

:

:
18 801
117
16 137
0
16 137
2 547
60
2 487
:
:
4 268

10 686
2 001
-1 267
62 885
378

-1

-1 598
-257
64
1
29
-146
-206
1 341
-9
867
50
434

:
-489
-167

-322

:

:
:
:
:
:
12 830
3 816
297
1 315
5 034
0
2 369
22 870
108
17 156
2 525
3 082
-10 040
:

-1 599

475
-1 124

:

:

:

:
19 276
108
16 643
741
15 902
2 525
177
2 348
:
:
4 113

11 917
2 142
-1 574
68 323
375

-31

-4 991
-949
-1 135
12
83
133
-42
4 042
-24
3 779
-47
335

:
1 058
-87

1 145

:

:
:
:
:
:
12 939
2 621
366
1 168
6 268
0
2 517
26 825
83
20 857
2 502
3 383
-13 886
:

-5 022

3 703
-1 319

:

:

:

:
22 980
83
20 395
941
19 455
2 501
198
2 303
0
0
2 987

12 703
2 239
-4 786
63 819
370

19

-5 051
-44
-254
-4
45
-140
309
5 007
-12
4 551
-39
508

:
225
-249

473

:

:
:
:
:
:
13 120
2 384
209
1 281
6 323
0
2 922
31 584
71
25 479
2 497
3 536
-18 464
:

-5 032

4 525
-507

:

:

:

:
27 504
71
24 936
1 269
23 667
2 497
147
2 350
0
0
2 593

13 045
2 304
-4 848
67 387
371

 Government finance statistics – summary tables 1/2016

114

Slovakia

Consolidated general government (S.13)

in million national currency

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

Table A - Summary table

2011

2012

2013

2014

2015

2015

2015

2015

2015

2015

Government revenue and expenditure
25 640
11 431
7 378
4 053
0
8 661
2 425
2 315
810
28 525
3 801
5 775
1 076
566
13 053
9 660
1 191
543
2 521
2 584

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
15a
16
17
18
19

Government deficit

26 229
11 391
7 163
4 228
0
9 049
2 863
2 179
747
29 349
3 971
5 966
1 280
491
13 581
10 079
1 230
403
2 427
2 389

28 497
12 347
7 632
4 715
0
9 942
3 125
2 161
922
30 489
4 036
6 329
1 384
574
13 936
10 271
1 398
380
2 452
2 370

29 646
13 252
8 045
5 207
0
10 291
3 067
2 158
878
31 682
4 164
6 670
1 441
520
14 355
10 508
1 438
385
2 709
2 893

33 304
14 145
8 499
5 646
0
10 954
3 266
3 956
983
35 622
4 580
7 025
1 393
464
14 796
10 803
1 678
750
4 937
4 831

-4 691

-4 130
-561
-4 691

-5

-4 124
-561

20 849
13 727
8 199
5 528
0
314
2 272
3 761
774
23 126
3 083
4 295
1 367
193
3 742
3 742
5 443
1 252
3 750
3 617

5 999
418
300
117
0
36
954
3 820
770
5 870
1 400
2 595
31
271
77
77
305
13
1 178
1 205

11 147
0
0
0
0
10 603
39
505
0
11 318
97
135
0
0
10 977
6 984
54
46
9
9

20=1-10

-2 885

-3 120

-1 991

-2 036

-2 318

-2 277

129

-170

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

7

-2 892
-282
-937
-4
262
-231
628
2 610
30
2 196
522
-139

34

-3 154
4 129
2 848
-5
1 420
185
-319
7 283
-9
5 981
1 406
-95

-31

-1 961
1 437
406
1
580
-28
477
3 398
17
1 788
1 081
512

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

:
-754
580

-1 334

:

:
3 247
219

3 028

:

:
-11
-400

388

:

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
:
:
:
:
20 886
4 763
20
3 297
8 531
0
4 275
45 274
110
34 997
6 155
4 012
-24 388
:
Table B - Government debt and link with the deficit

:
:
:
:
:
19 460
4 353
206
2 860
8 386
0
3 655
42 276
93
33 486
5 041
3 656
-22 816
:

:
:
:
:
:
12 083
1 479
209
1 478
5 307
0
3 611
34 773
101
27 672
3 346
3 655
-22 690
:

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Table C - Memorandum items

75
76
77=20+18-76
78
79

-2 885

2 976
91

:

:

:

:
30 480
101
27 052
1 137
25 915
3 327
103
3 224
173
0
1 688

13 079
2 485
-2 848
70 444
381

-3 120

-1 991

7 446
4 326

4 129

95

21

80
37 926
93
32 799
1 316
31 483
5 033
110
4 924
1 494
0
4 559

13 209
2 577
-3 269
72 420
374

2 674
683

1 437

-512

-257

14
40 600
110
34 349
12
34 338
6 141
678
5 463
1 895
0
4 783

13 626
2 644
-2 183
73 835
372

-10

-2 026
-1 403
-2 207
-10
112
-171
873
624
-5
886
-529
271

:
-639
12

-651

:

:
:
:
:
:
18 845
2 636
50
3 572
8 403
0
4 184
45 910
105
36 161
5 452
4 191
-27 065
:

-2 036

125
-1 911

-1 403

-271

-186

-52
40 725
105
35 179
0
35 179
5 441
183
5 258
1 997
0
2 686

14 472
2 793
-2 120
75 560
:

-47

-2 271
-919
540
-37
-45
-1 031
-346
1 352
315
274
103
659

:
586
-607

1 192

:

:
:
:
:
:
18 512
3 147
20
3 581
7 933
0
3 831
46 655
421
35 952
5 688
4 594
-28 143
:

-2 318

581
-1 738

-919

-659

-172

13
41 306
421
35 201
0
35 201
5 684
216
5 468
1 881
0
3 167

15 417
3 014
-394
78 071
:

-376
-354
0
-23
0
0
-376
-354
0
-23
0

0
0

:

-2 032
-1 210
0
-661
-161

0
-2 032
-1 210
0
-661
-161

-376
-376

-376

0

0

0
-1 871
-1 210
0
0
0
-661
0
-661

-29

-2 247
-1 007
406
-36
0
-1 049
-329
1 240
669
271
49
250

:
579
-691

1 269

:

:
:
:
:
:
15 818
2 452
17
4 083
6 475
:
2 791
44 529
1 631
35 943
4 520
2 436
-28 711
:

-2 277

809
-1 467

-1 007

-250

-172

-37
41 341
1 631
35 193
0
35 193
4 517
107
4 411
:
:
:

7 342
2 192
-719

-7

136
97
167
-1
-31
17
-55
-39
0
3
76
-118

:
-6
86

-92

:

:
:
:
:
:
2 843
887
3
8
1 606
:
339
2 414
0
10
1 829
575
429
:

129

147
276

97

118

0

61
1 836
:
8
0
8
1 828
109
1 718
:
:
:

3 832
777
530

-11

-159
367
322
0
8
0
38
527
0
0
0
527

:
13
-2

15

:

:
:
:
:
:
1 883
1 017
0
152
13
:
700
1 744
0
0
0
1 744
139
:

-170

0
-170

367

-527

0

-11
0
:
0
0
0
0
0
0
:
:
:

4 243
45
-206

 Government finance statistics – summary tables 1/2016

115

Slovakia

Consolidated general government (S.13)

Table A - Summary table

Government revenue and expenditure
Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl. own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

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
15a
16
17
18
19

Government deficit

in % of GDP

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

1995 2000

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015 2015

2015

2015

2015

2015

44.8
24.8
14.2
10.6
0.0
14.8
1.3
3.9
0.0
48.2
7.8
9.3
2.3
4.6
14.2
13.9
1.1
2.6
6.2
3.3

40.0
19.8
12.5
7.3
0.0
14.0
2.2
3.8
0.1
52.0
6.1
8.7
4.0
2.4
15.8
13.4
2.0
9.4
3.6
3.6

36.7
18.7
12.5
6.3
0.0
12.6
2.6
2.6
0.2
39.6
4.8
7.8
1.7
1.2
16.9
12.6
2.2
1.5
3.5
3.4

35.0
17.5
11.1
6.4
0.0
11.7
2.6
2.9
0.3
38.6
5.6
7.7
1.4
1.2
16.4
12.1
1.7
0.8
3.6
3.7

34.2
17.4
11.0
6.4
0.0
11.6
2.8
1.9
0.5
36.1
4.9
7.2
1.4
1.1
16.1
11.7
1.7
0.6
3.1
3.1

34.3
17.1
10.4
6.7
0.0
11.7
2.4
2.9
0.2
36.7
4.6
7.4
1.2
1.6
16.1
11.5
1.6
0.9
3.2
3.3

36.1
16.2
10.4
5.9
0.0
12.5
3.1
3.4
0.9
43.9
5.8
8.5
1.4
1.6
19.1
14.0
2.0
1.7
3.9
3.8

34.5
15.7
10.1
5.7
0.0
12.3
3.1
2.5
0.9
42.0
5.5
8.4
1.3
1.3
19.4
14.2
1.8
0.7
3.7
3.5

36.4
16.2
10.5
5.8
0.0
12.3
3.4
3.3
1.1
40.5
5.4
8.2
1.5
0.8
18.5
13.7
1.7
0.8
3.6
3.7

36.2
15.7
9.9
5.8
0.0
12.5
4.0
3.0
1.0
40.5
5.5
8.2
1.8
0.7
18.8
13.9
1.7
0.6
3.4
3.3

38.6
16.7
10.3
6.4
0.0
13.5
4.2
2.9
1.2
41.3
5.5
8.6
1.9
0.8
18.9
13.9
1.9
0.5
3.3
3.2

39.2
17.5
10.6
6.9
0.0
13.6
4.1
2.9
1.2
41.9
5.5
8.8
1.9
0.7
19.0
13.9
1.9
0.5
3.6
3.8

42.7
18.1
10.9
7.2
0.0
14.0
4.2
5.1
1.3
45.6
5.9
9.0
1.8
0.6
19.0
13.8
2.1
1.0
6.3
6.2

-6.0

-5.3
-0.7
-6.0

0.0

-5.3
-0.7

26.7
17.6
10.5
7.1
0.0
0.4
2.9
4.8
1.0
29.6
3.9
5.5
1.8
0.2
4.8
4.8
7.0
1.6
4.8
4.6

7.7
0.5
0.4
0.2
0.0
0.0
1.2
4.9
1.0
7.5
1.8
3.3
0.0
0.3
0.1
0.1
0.4
0.0
1.5
1.5

14.3
0.0
0.0
0.0
0.0
13.6
0.1
0.6
0.0
14.5
0.1
0.2
0.0
0.0
14.1
8.9
0.1
0.1
0.0
0.0

20=1-10

Net lending ( + ) / net borrowing (-)

-3.3 -12.0

-2.9

-3.6

-1.9

-2.3

-7.9

-7.5

-4.1

-4.3

-2.7

-2.7

-3.0

-2.9

0.2

-0.2

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus financial accounts)

Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

:

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

0.1

-12.1
-2.3
0.4
-0.2
-1.1
-2.4
0.9
9.8
0.0
3.2
4.5
2.2

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-3.3 -12.0

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other 
changes in assets / liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in 
assets / liabilities

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

Net acquisition of financial assets

61=(-)33

Incurrence in liabilities not in government debt

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Valuation effects and other changes in volume in 
government debt

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

0.0

-4.4
5.7
3.9
0.0
2.0
0.3
-0.4
10.1
0.0
8.3
1.9
-0.1

:
4.5
0.3

4.2

:

:
:
:
:
:
26.9
6.0
0.3
3.9
11.6

5.0
58.4
0.1
46.2
7.0
5.0
-31.5
:

-0.1

-2.7
-6.5
-4.8
-0.3
-1.0
-0.6
0.2
-3.8
0.1
-1.0
-3.0
0.1

:
-1.8
0.6

-2.4

-0.1

-3.5
-2.4
0.1
-0.1
-0.2
-1.8
-0.4
1.1
0.1
1.8
-0.7
-0.1

:
-1.2
0.7

-1.9

-0.1

-1.8
0.8
1.5
0.0
-0.2
-0.4
-0.1
2.7
0.1
1.9
0.0
0.6

:
1.1
-0.3

1.3

0.0

-2.3
-0.4
0.1
0.0
0.0
-0.2
-0.3
2.0
0.0
1.3
0.1
0.6

:
-0.7
-0.2

-0.5

0.0

-7.8
-1.5
-1.8
0.0
0.1
0.2
-0.1
6.3
0.0
5.9
-0.1
0.5

:
1.7
-0.1

1.8

0.0

-7.5
-0.1
-0.4
0.0
0.1
-0.2
0.5
7.4
0.0
6.8
-0.1
0.8

:
0.3
-0.4

0.7

0.0

-4.1
-0.4
-1.3
0.0
0.4
-0.3
0.9
3.7
0.0
3.1
0.7
-0.2

:
-1.1
0.8

-1.9

:

:

:

:

:

:

:

:

0.0

-2.7
1.9
0.6
0.0
0.8
0.0
0.6
4.6
0.0
2.4
1.5
0.7

:
0.0
-0.5

0.5

0.0

-2.7
-1.9
-2.9
0.0
0.1
-0.2
1.2
0.8
0.0
1.2
-0.7
0.4

:
-0.8
0.0

-0.9

-0.1

-2.9
-1.2
0.7
0.0
-0.1
-1.3
-0.4
1.7
0.4
0.4
0.1
0.8

:
0.8
-0.8

1.5

:

:

:

:
:
:
:
:
28.6
5.8
0.3
3.3
12.3

6.7
38.2
0.0
27.3
6.5
4.3
-9.5
:

-2.9

-3.4
-6.2

:

:

:

:
33.9
0.0
27.4
0.4
27.1
6.5
0.3
6.2
:
:
6.2

:
:
:
:
:
22.0
4.8
0.2
2.5
9.8

4.7
36.0
0.1
27.2
4.8
3.9
-13.9
:

:
:
:
:
:
21.6
6.3
0.5
2.0
8.2

4.5
34.5
0.2
26.1
4.1
4.2
-12.9
:

:
:
:
:
:
18.8
5.6
0.4
1.9
7.4

3.5
33.5
0.2
25.1
3.7
4.5
-14.7
:

:
:
:
:
:
20.3
4.1
0.6
1.8
9.8

3.9
42.0
0.1
32.7
3.9
5.3
-21.8
:

:
:
:
:
:
19.5
3.5
0.3
1.9
9.4

4.3
46.9
0.1
37.8
3.7
5.2
-27.4
:

:
:
:
:
:
17.2
2.1
0.3
2.1
7.5

5.1
49.4
0.1
39.3
4.8
5.2
-32.2
:

:
:
:
:
:
28.3
6.5
0.0
4.5
11.6

5.8
61.3
0.1
47.4
8.3
5.4
-33.0
:

-3.6

0.4
-3.2

-1.9

2.4
0.5

-2.3

0.7
-1.6

-7.9

5.8
-2.1

-7.5

6.7
-0.8

:

:

:

:
30.8
0.1
25.9
0.0
25.9
4.8
0.0
4.8
:
:
5.1

:

:

:

:
29.9
0.2
25.7
0.0
25.7
4.1
0.1
4.0
:
:
6.8

:

:

:

:
28.2
0.2
24.4
1.1
23.3
3.7
0.3
3.4
:
:
6.0

:

:

:

:
36.0
0.1
32.0
1.5
30.5
3.9
0.3
3.6
0.0
0.0
4.7

:

:

:

:
40.8
0.1
37.0
1.9
35.1
3.7
0.2
3.5
0.0
0.0
3.8

-4.1

-4.3

-2.7

4.2
0.1

10.3
6.0

:

:

:

:
43.3
0.1
38.4
1.6
36.8
4.7
0.1
4.6
0.2
0.0
2.4

5.7

0.1

0.0

0.1
52.4
0.1
45.3
1.8
43.5
7.0
0.2
6.8
2.1
0.0
6.3

3.6
0.9

1.9

-0.7

-0.3

0.0
55.0
0.1
46.5
0.0
46.5
8.3
0.9
7.4
2.6
0.0
6.5

:
:
:
:
:
24.9
3.5
0.1
4.7
11.1

5.5
60.8
0.1
47.9
7.2
5.5
-35.8
:

-2.7

0.2
-2.5

-1.9

-0.4

-0.2

-0.1
53.9
0.1
46.6
0.0
46.6
7.2
0.2
7.0
2.6
0.0
3.6

:
:
:
:
:
23.7
4.0
0.0
4.6
10.2

4.9
59.8
0.5
46.1
7.3
5.9
-36.0
:

-3.0

0.7
-2.2

-1.2

-0.8

-0.2

0.0
52.9
0.5
45.1
0.0
45.1
7.3
0.3
7.0
2.4
0.0
4.1

:
:
:

:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:
0.3
0.5

-0.1

:
:
:
:
:
44.8
5.6
0.6
20.5
12.5

5.5
57.9
0.0
24.5
26.2
7.1
-13.1
:

:
:

:

:

:

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

:
:

:

:

:

:
49.6
0.0
23.4
3.6
19.8
26.2
0.1
26.1
:
:
6.3

19.4
20.3
4.2
4.3
-1.3 -12.7

18.1
3.7
-3.0

18.6
3.4
-3.4

17.0
3.2
-2.0

17.4
3.1
-2.3

19.9
3.5
-7.5

19.4
3.4
-7.2

18.6
3.5
-4.0

18.2
3.6
-4.5

18.5
3.6
-3.0

19.2
3.7
-2.8

19.7
3.9
-0.5

-0.5
-0.5
0.0
0.0
0.0
0.0
-0.5
-0.5
0.0
0.0
0.0

0.0
0.0

:

-2.6
-1.5
0.0
-0.8
-0.2

0.0
-2.6
-1.5
0.0
-0.8
-0.2

-0.5
-0.5

-0.5

0.0

0.0

0.0
-2.4
-1.5
0.0
0.0
0.0
-0.8
0.0
-0.8

0.0

-2.9
-1.3
0.5
0.0
0.0
-1.3
-0.4
1.6
0.9
0.3
0.1
0.3

:
0.7
-0.9

1.6

:

:
:
:
:
:
20.3
3.1
0.0
5.2
8.3

3.6
57.0
2.1
46.0
5.8
3.1
-36.8
:

-2.9

1.0
-1.9

-1.3

-0.3

-0.2

0.0
53.0
2.1
45.1
0.0
45.1
5.8
0.1
5.6
:
:
:

9.4
2.8
-0.9

0.0

0.2
0.1
0.2
0.0
0.0
0.0
-0.1
0.0
0.0
0.0
0.1
-0.2

:
0.0
0.1

-0.1

:

:
:
:
:
:
3.6
1.1
0.0
0.0
2.1

0.4
3.1
0.0
0.0
2.3
0.7
0.5
:

0.2

0.2
0.4

0.1

0.2

0.0

0.1
2.4
:
0.0
0.0
0.0
2.3
0.1
2.2
:
:
:

4.9
1.0
0.7

0.0

-0.2
0.5
0.4
0.0
0.0
0.0
0.0
0.7
0.0
0.0
0.0
0.7

:
0.0
0.0

0.0

:

:
:
:
:
:
2.4
1.3
0.0
0.2
0.0

0.9
2.2
0.0
0.0
0.0
2.2
0.2
:

-0.2

0.0
-0.2

0.5

-0.7

0.0

0.0
0.0
:
0.0
0.0
0.0
0.0
0.0
0.0
:
:
:

5.4
0.1
-0.3

 Government finance statistics – summary tables 1/2016

116

Slovakia

Consolidated general government (S.13)

Table A - Summary table

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

annual growth rates**

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
15a
16
17
18
19

Government deficit

20=1-10

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

9.1
4.0
12.9
-8.4
21.1
12.0
2.5
36.4
9.5
20.3
22.3
3.7
32.3
3.1
5.5
5.2
83.3
80.0
12.7
9.1

3.2
2.2
-1.9
9.1
1.6
9.8
-7.9
-8.7
-32.6
-7.3
9.4
9.5
6.9
-7.9
9.4
9.0
-26.4
-74.8
21.5
16.9

5.9
7.3
10.4
2.4
9.2
11.3
18.4
-33.0
20.5
10.5
-1.7
11.9
-3.5
-22.1
11.5
9.8
46.7
73.7
5.4
13.0

6.3
11.5
9.1
14.1
13.3
15.7
1.9
11.5
-49.4
-14.2
5.9
4.8
-21.2
17.1
35.5
3.8
-97.5 8432.7
5.5
2.4
1.1
-3.3
25.3
14.7
18.2
-25.2
-8.0
6.5
3.6

-1.8
11.6
7.0
-22.0
21.4
1.8
-4.2
69.1
-79.3
-11.8
-14.1

-4.9
6.4
-21.9
-4.4
-19.5
21.1
20.6
2.7
15.0
21.0
43.6

-4.1
10.3
-11.8
-2.5
-34.5
44.8
8.7
590.5
52.1
-36.1
23.6

-23.0
157.1
-39.8
-23.0
-112.8
-13.0
-3.3
-100.0
-2.0
-2.6
-8.8

0.0
8.1
-8.5
-10.2
-3.5
5.0
6.2

13.2
-6.5
-5.1

3.7
4.8
112.5
-1.1
-2.4
11.3
8.9

10.1
7.1
5.3

Other economic flows in government assets and liabilities

12.8
10.1
11.6
7.3
-85.7
5.2
89.3
27.2
17.0
14.2
1.2
8.2
-13.9
-26.4
19.6
10.5
23.3
205.5
28.9
26.4

-17.7
-45.6
-57.9
-15.3
-5.7
2.2
-9.2

-3.4
-36.0
3.1

:
-4.9
1.4

6.4
4.3
-0.3
13.5
-52.8
3.7
12.5
21.2
111.8
8.7
32.1
10.3
-5.1
12.3
8.3
7.5
-13.2
-39.7
15.1
22.6

-9.3
1.7
-21.5
-7.0
-16.6
-6.0
3.2

7.2
-12.6
-2.1

:
-4.7
2.1

9.5
11.6
10.9
12.9
-62.4
11.2
19.7
-26.4
72.2
5.0
-2.9
4.1
6.7
1.6
9.9
8.7
16.8
-13.6
-3.7
-7.5

4.3
35.0
-5.8
-7.9
-4.2
-2.7
8.3
69.3
8.0
0.3
18.2

:
5.5
-0.8

9.0
6.5
2.2
13.8
0.0
10.0
-9.6
67.9
-46.2
10.2
2.0
11.8
-0.7
53.4
8.7
6.4
0.5
60.3
11.8
15.5

-1.9
1.6
0.5
2.3
-2.8
-7.2
6.2
-8.0
5.3
2.0
16.5

:
-3.6
-0.8

4.0

-1.8
-11.2
-6.3
-18.7
-55.0
-0.5
21.6
8.1
256.5
12.0
17.8
7.0
7.0
-7.5
10.7
13.4
13.4
75.4
14.2
6.6

-7.4
-29.7
4.0
6.3
2.6
-1.8
17.7
-22.4
22.0
-1.9
10.9

:
8.2
-0.4

-11.4

1.0
2.1
2.2
2.0
-55.6
3.5
7.8
-21.7
6.8
0.9
-0.1
4.3
-3.9
-15.2
7.3
7.7
-4.6
-57.8
0.5
-1.7

-0.3
-9.7
-1.2
3.8
-2.2
12.3
18.7
-14.9
21.8
-1.6
15.0

:
1.7
-0.9

-3.4

10.3
7.9
8.8
6.3
-35.0
4.8
15.2
38.1
31.0
0.9
3.2
2.3
23.0
-33.5
-0.2
0.6
-0.3
16.0
1.3
9.8

-2.1
-39.3
-2.1
20.5
-3.7
21.5
8.3
41.9
8.6
20.9
-3.9

:
-5.8
1.8

7.2

2.3
-0.3
-2.9
4.3
-7.7
4.5
18.1
-5.9
-7.7
2.9
4.5
3.3
19.0
-13.3
4.0
4.3
3.3
-25.8
-3.7
-7.5

34.2
192.6
-2.3
96.1
3.5
-8.8
20.9
-8.4
21.6
42.0
-2.6

:
26.9
0.6

-13.3

8.6
8.4
6.5
11.5
-41.7
9.9
9.2
-0.8
23.4
3.9
1.6
6.1
8.1
17.0
2.6
1.9
13.6
-5.7
1.0
-0.8

7.4
9.3
0.7
20.3
-0.3
13.1
8.0
18.0
5.3
21.5
14.0

:
-0.1
-0.9

-1.7

4.0
7.3
5.4
10.4
-42.9
3.5
-1.9
-0.1
-4.8
3.9
3.2
5.4
4.1
-9.4
3.0
2.3
2.8
1.5
10.5
22.1

-6.7
-46.3
-50.5
3.4
-2.0
20.4
1.4
-4.1
2.5
-8.6
6.7

:
-3.1
0.0

2.7

12.3
6.7
5.6
8.4
-250.0
6.4
6.5
83.3
11.9
12.4
10.0
5.3
-3.3
-10.8
3.1
2.8
16.7
94.4
82.3
67.0

-4.9
20.5
-74.4
-1.3
-12.3
-8.3
2.9
299.3
0.8
1.9
15.7

:
3.1
-1.3

-4.4

:

:

:

:

:

:

:

:

:

:

:

:

:

:

:

:

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
0.7
1.0

:
15.6
-2.6

:
37.3
-1.9

:
5.4
0.7

:
-6.1
-3.1

18.2

-65.0

-173.0

-241.0

84.3

53.8

22.5

-10.8

:
:
:
:
:
-4.2
3.1
-19.4
-14.1
2.7

23.9
21.7
2.7
15.8
22.1
44.8

:
:
:
:
:
11.5
10.3
-8.6
-15.6
9.8

119.6
6.2
590.4
52.9
-42.5
23.7

:
:
:
:
:
14.4
159.2
-36.6
-31.1
26.5

-6.5
-5.2
-100.0
-1.5
-11.8
-8.8

:
:
:
:
:
5.4
7.2
-2.7
-19.7
11.2

20.8
6.9

13.1
-3.5
-4.5

:
:
:
:
:
-2.4
-3.0
112.4
8.5
-7.8

-4.6
5.7

8.6
4.5
-7.5

:
:
:
:
:
-22.6
-44.6
-26.2
-49.0
10.2

-17.9
-7.8

-4.1
-22.8
-3.3

:
:
:
:
:
-14.0
-7.5
-21.7
-16.8
-11.6

-22.2
5.3

11.0
-18.2
1.0

Table B - Government debt and link with the deficit

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:
:
0.4

Table C - Memorandum items

75
76
77=20+18-76
78
79

(**) or contributions for items 22 to 38

10.9
9.5

10.7
2.3

-14.0

5.6
-8.4

-18.2

-3.5
-21.7

:

:

:

:
5.6
:
59.7
107.9
51.0
-42.6
184.4
-43.2
:
:
8.4

11.4
7.3

8.6
2.9

:

:

:

:
-3.5
:
-0.2
-4.6
0.9
-11.7
-7.1
-11.8
:
:
143.0

7.2
8.3

8.7
-2.6

-7.0

7.7
0.7

:

:

:

:
7.7
:
11.8
1.8
14.1
-3.7
-18.7
-3.4
:
:
7.0

12.6
9.4

11.1
-3.3

-6.2

8.8
2.6

-7.7

-9.0
-16.7

-11.7

1.3
-10.5

:

:

:

:
8.8
:
10.2
-43.3
21.4
4.2
744.6
-5.0
:
:
-0.8

3.6
4.9

11.3
-2.1

:

:

:

:
-9.0
:
-5.0
-85.0
2.8
-22.7
-66.0
-17.9
:
:
-43.9

6.5
2.7

9.0
-12.9

:

:

:

:
1.3
:
5.3
-100.0
6.8
-17.9
-94.8
-14.4
:
:
-8.3

14.9
4.9

11.7
2.4

:
:
:
:
:
9.8
46.3
119.6
-7.9
-5.5

8.0
7.5
69.3
7.5
-4.5
19.9

-7.0

8.9
1.9

:

:

:

:
8.9
69.3
11.1

11.1
-4.8
719.6
-6.7
:
:
49.7

2.4
3.5

12.1
-0.5

:
:
:
:
:
-5.5
-3.9
0.5
2.3
-2.8

-16.7
5.4
-8.0
4.7
-1.2
17.1

-8.5

2.5
-6.0

:

:

:

:
2.5
-8.0
3.1

-1.5
-0.9
194.8
-5.6
:
:
-3.6

11.5
7.0

8.6
-0.8

:
:
:
:
:
0.8
-31.3
23.2
-11.1
24.5

6.3
17.3
-22.4
21.6
-0.9
9.8

:
:
:
:
:
1.4
-9.0
-42.8
9.7
0.9

16.1
17.7
-14.9
22.2
-0.2
4.5

:
:
:
:
:
-7.9
-38.0
0.1
15.3
-16.1

23.6
10.1
41.9
8.6
34.0
3.4

:
:
:
:
:
61.0
194.3
-1.3
93.6
58.0

1.2
21.6
-7.5
21.0
50.7
0.0

:
:
:
:
:
7.3
9.4
-90.1
15.3
1.7

17.0
7.1
18.0
4.5
22.1
9.7

-26.1

-21.9

-10.5

-10.2

-5.3

19.2
-6.8

19.7
-2.2

10.8
0.3

:

:

:

:
19.2
-22.4
22.5
26.9
22.3
-1.0
12.0
-2.0
:
:
-27.4

6.6
4.5

-6.6
-1.3

:

:

:

:
19.7
-14.9
22.3
34.9
21.7
-0.2
-26.0
2.1
:
:
-13.2

2.7
2.9

5.6
0.3

:

:

:

:
10.8
41.9
8.5
-10.4
9.5
33.3
-29.5
37.2
:
:
-34.9

0.3
7.8

4.5
2.7

24.4
14.2

13.5

0.3

0.1

0.3
24.4
-7.5
21.2
15.7
21.5
51.3
6.1
52.7
765.5
:
170.0

1.0
3.7

2.8
-1.8

7.1
1.8

3.8

-1.4

-0.7

0.0
7.1
18.0
4.7
-99.1
9.1
22.0
517.9
11.0
26.8
:
4.9

3.2
2.6

2.0
-0.5

:
:
:
:
:
-9.8
-44.7
144.4
8.3
-1.5

-2.1
1.4
-4.1
3.3
-11.4
4.5

-5.0

0.3
-4.7

-3.5

-0.7

-0.5

-0.1
0.3
-4.1
2.4
-99.7
2.4
-11.4
-73.0
-3.7
5.4
:
-43.8

6.2
5.6

2.3
:

:
:
:
:
:
-1.8
19.4
-59.9
0.3
-5.6

-8.5
1.6
299.3
-0.6
4.3
9.6

-5.7

1.4
-4.3

-2.3

-1.6

-0.4

0.0
1.4
299.3
0.1
-100.0
0.1
4.5
18.4
4.0
-5.8
:
17.9

6.5
7.9

3.3
:

 Government finance statistics – summary tables 1/2016

117

Finland

Consolidated general government (S.13)

Table A - Summary table

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
15a
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl . own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

Government deficit

1995

2000

2005

2006

2007

2008

2009

2010

in million national currency

54 328
30 163
13 418
16 578
167
14 106
5 691
4 355
13
60 171
7 978
14 550
3 778
2 631
22 371
20 992
2 372
2 704
3 787
3 652

74 766
46 540
18 285
27 887
368
16 022
7 184
4 894
126
65 425
10 204
17 378
3 699
2 001
23 482
21 340
3 365
490
4 806
4 807

85 265
50 197
21 886
27 825
486
19 108
9 735
6 072
153
81 002
14 406
21 846
2 653
2 075
29 309
25 889
4 195
642
5 876
6 006

90 228
52 311
22 840
28 966
505
20 505
10 279
6 956
177
83 442
15 350
22 543
2 581
2 256
30 123
26 460
4 409
535
5 645
5 837

96 890
55 863
23 625
31 779
459
21 612
10 909
8 335
171
87 313
16 523
23 455
2 650
2 319
30 954
27 080
4 492
593
6 327
6 476

101 581
57 282
24 061
32 570
651
22 559
11 984
9 498
258
93 483
18 263
24 942
2 713
2 463
32 749
28 421
4 775
690
6 888
6 958

94 551
51 895
23 378
28 077
440
22 275
12 631
7 563
187
99 128
19 562
25 800
2 414
2 477
35 824
31 228
5 096
780
7 175
7 158

97 563
53 515
24 226
28 902
387
22 902
13 697
7 135
314
102 446
20 540
26 433
2 497
2 650
37 446
32 677
5 338
657
6 885
6 864

20=1-10

Net lending ( + ) / net borrowing (-)

-5 843

9 341

4 263

6 786

9 577

8 098

-4 577

-4 883

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus  financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other changes in assets 
/ liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in assets / 
liabilities

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

:

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

:
:
:

:

:

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

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-5 843

9 341

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

61=(-)33

Net acquisition of financial assets

Incurrence in liabilities not in government debt

62

Valuation effects and other changes in volume in government debt

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

747

8 594
9 442
1 216
6 681
-340
-84
1 968
848
11
235
252
350

:
-27 675
1 314

-28 989

832

3 431
1 587
-487
1 883
336
766
-912
-1 844
55
-2 354
189
266

:
17 400
-350

17 750

114

6 672
6 751
1 289
-141
693
4 827
83
79
33
683
-684
47

:
15 483
-581

16 064

:

:

:

:
:
74 016
:
:
110 363
5 187
25 518
21 156
50 055
470
8 447
69 379
253
56 226
6 522
6 378
40 984
:

:
:

:

:

:

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

:
:

:

:

:

:
57 926
252
51 239
5 109
46 130
6 435
198
6 237
:
:
31 175

:
:
85 481
:
:
168 432
9 346
44 540
19 552
87 447
17 727
7 547
76 345
354
57 728
11 318
6 945
92 087
:

4 263

-1 938
2 325

:

:

:

:
65 759
354
54 105
4 117
49 988
11 300
1 737
9 563
:
:
71 613

:
:
89 880
:
:
190 666
10 458
43 554
20 244
106 879
27 207
9 531
75 843
387
56 180
10 635
8 641
114 823
:

6 786

135
6 921

:

:

:

:
65 894
387
54 883
6 629
48 254
10 624
283
10 341
:
:
81 219

203

9 374
8 664
641
-1 164
81
8 094
1 014
-710
30
-2 462
614
1 108

:
5 546
-377

5 923

:

:
:
96 128
:
:
204 876
11 262
41 519
20 325
120 151
34 857
11 619
74 756
417
52 763
11 249
10 327
130 120
:

9 577

-2 469
7 108

:

:

:

:
63 425
417
51 767
6 778
44 989
11 241
544
10 697
:
:
87 638

22

8 076
8 384
765
3 484
3 498
414
223
308
27
-1 388
1 091
578

:
-41 283
120

-41 403

180

-4 757
9 592
-1 559
3 593
2 681
6 024
-1 147
14 349
43
11 083
1 136
2 087

:
16 073
133

15 940

645

-5 528
6 501
4 953
-7 410
893
6 751
1 313
12 029
-43
12 108
691
-727

:
16 033
2 928

13 105

:

:

:

:
:
103 187
:
:
171 977
12 040
42 423
23 825
83 066
25 266
10 623
75 184
444
53 067
12 336
9 337
96 793
:

8 098

-171
7 927

:

:

:

:
63 254
444
50 474
7 279
43 195
12 336
1 120
11 216
:
:
79 729

:
:
103 401
:
:
197 642
10 483
47 030
26 572
105 030
33 069
8 527
89 666
704
64 396
13 471
11 095
107 976
:

:
:
102 857
:
:
220 176
15 469
39 267
27 485
126 835
43 810
11 120
104 623
661
77 183
14 664
12 115
115 553
:

-4 577

12 228
7 651

-4 883

12 678
7 795

:

:

:

:
75 482
704
61 309
12 119
49 190
13 469
1 858
11 611
0
645
90 582

:

:

:

:
88 160
661
72 830
12 011
60 819
14 669
2 003
12 666
392
0
98 546

21 620
3 201
-5 257
98 556
550

26 987
4 130
10 017
136 261
583

35 340
4 988
5 151
164 387
614

36 944
5 246
7 185
172 614
617

38 935
5 553
10 351
186 584
616

41 987
5 942
9 044
193 711
622

43 840
6 039
-3 441
181 029
625

44 700
6 172
-4 170
187 100
624

 Government finance statistics – summary tables 1/2016

118

Finland

Consolidated general government (S.13)

in million national currency

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

Table A - Summary table

2011

2012

2013

2014

2015

2015

2015

2015

2015

2015

Government revenue and expenditure
105 010
58 784
27 180
31 209
395
24 037
14 378
7 547
264
107 066
21 418
27 449
2 745
2 724
38 929
33 876
5 643
675
7 483
7 478

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
15a
16
17
18
19

Government deficit

107 929
59 823
28 135
31 179
509
25 528
14 896
7 510
172
112 291
22 483
28 561
2 840
2 740
41 342
36 077
5 651
608
8 066
8 073

111 607
62 889
29 306
32 937
646
25 902
15 334
7 286
196
116 922
23 438
29 128
2 560
2 697
43 928
38 442
6 127
641
8 403
8 440

112 695
63 839
29 556
33 784
499
26 288
15 312
7 103
153
119 241
23 633
29 161
2 544
2 689
45 885
40 267
6 235
674
8 420
8 468

115 025
65 268
29 830
34 807
631
26 996
15 630
6 922
209
120 721
23 863
29 046
2 521
2 834
47 439
41 593
5 932
860
8 226
8 325

-30 108

-29 895
-213
-30 108

-62

-29 833
-213

52 274
43 419
29 829
12 959
631
0
3 715
4 939
201
58 612
6 125
6 767
2 352
2 425
4 653
4 326
31 464
958
3 868
3 865

48 015
21 849
1
21 848
:
15
10 938
14 993
220
49 400
16 591
21 700
169
409
4 505
1 346
1 401
115
4 510
4 612

44 844
0
:
:
:
26 981
977
16 885
1
42 817
1 147
579
62
:
38 281
35 921
2 900
0
-152
-152

20=1-10

-2 056

-4 362

-5 315

-6 546

-5 696

-6 338

-1 385

2 027

720

-7 266
-374
-1 648
-1 170
-1 495
1 926
2 013
6 892
138
7 316
2 161
-2 725

:
17 478
7 920

9 558

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

-4

-2 052
4 363
2 502
1 738
-649
518
254
6 415
106
3 868
2 484
-43

-72

-4 290
7 216
-2 215
-1 007
3 716
6 509
213
11 506
-212
6 537
4 008
1 173

-376

-4 939
5 035
-1 578
2 615
932
4 931
-1 865
9 974
59
5 758
1 391
2 766

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

:
-16 134
1 340

-17 474

:
10 516
1 876

8 640

:
8 356
-5 541

13 897

:

:

:

:

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
:
116 812
:
:
239 528
14 743
42 507
31 091
141 473
57 250
9 714
130 193
614
94 004
23 543
12 032
109 335
:
Table B - Government debt and link with the deficit

:
:
113 945
:
:
226 137
16 341
42 117
30 184
125 749
50 202
11 746
125 760
555
92 545
22 273
10 387
100 377
:

:
:
107 965
:
:
208 405
18 001
41 028
26 468
111 926
42 147
10 982
112 378
767
83 630
18 264
9 717
96 027
:

:
:
:
:
:
256 632
13 097
43 598
30 739
157 397
68 486
11 801
145 005
752
107 848
25 615
10 790
111 627
:

-558

-5 138
2 932
5 653
136
-478
-2 374
-5
8 070
79
5 194
2 362
435

:
8 072
164

7 908

:

:
:
:
:
:
267 636
18 750
44 227
30 278
162 695
74 223
11 686
153 239
831
113 232
27 904
11 272
114 397
:

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

-2 056

7 330
5 274

:

:

:

:
95 490
767
76 465
8 447
68 018
18 258
3 127
15 131
1 316
0
101 176

-4 362

10 298
5 936

7 215

-1 175

41

-145
105 788
555
82 960
6 317
76 643
22 273
4 270
18 003
3 708
0
108 660

-5 315

7 009
1 694

5 035

-2 766

-139

-436
112 797
614
88 640
5 322
83 318
23 543
2 489
21 054
4 432
0
114 500

-6 546

-5 696

8 986
2 440

-374

2 725

-270

359
121 783
752
95 446
6 168
89 278
25 585
2 464
23 121
4 617
0
125 181

8 963
3 267

2 932

-435

949

-179
130 746
831
102 041
7 180
94 861
27 874
4 328
23 546
4 407
0
137 200

Table C - Memorandum items

75
76
77=20+18-76
78
79

46 491
6 532
-1 105
196 869
629

48 682
6 883
-3 179
199 793
630

50 311
7 167
-4 079
203 338
633

50 781
7 216
-5 342
205 268
:

50 915
7 309
-4 779
207 220
:

1 346
0
1 294
52
0
0
1 346
0
1 294
52
0

414
414

:

-3 139
0
-1 274
-761
0

-1 104
-3 139
0
-1 274
-761
-1 104

1 611
1 611

1 346

0

64

201
-1 949
0
-1 188
-157
-1 031
-761
0
-761

-198

-6 140
-79
1 546
-379
-465
-611
-170
6 061
79
2 968
1 588
1 426

:
652
-892

1 544

:

:
:
:
:
:
61 149
5 588
1 105
18 094
33 802
:
2 560
124 395
831
110 665
12 950
-51
-63 246
:

-6 338

5 758
-580

-79

-1 426

944

-19
113 169
831
99 388
5 239
94 149
12 950
3 980
8 970
:
:
:

13 575
4 071
-6 541

-292

-1 093
582
12
4
341
-118
343
1 675
0
32
812
831

:
64
-134

198

:

:
:
:
:
:
24 337
4 017
298
6 455
10 184
:
3 383
27 675
0
2 775
15 715
9 185
-3 338
:

-1 385

785
-600

582

-831

-59

-292
18 460
:
2 775
1 906
869
15 685
348
15 337
:
:
:

33 676
3 118
7

-68

2 095
1 083
4 095
-783
-406
-1 645
-178
-1 012
0
900
-90
-1 822

:
6 942
776

6 166

:

:
:
:
:
:
185 289
9 145
44 098
6 490
118 709
:
6 847
4 308
0
1 066
0
3 242
180 981
:

2 027

809
2 836

1 083

1 822

0

-69
1 066
:
1 066
192
874
0
0
0
:
:
:

3 664
120
1 755

 Government finance statistics – summary tables 1/2016

119

Finland

Consolidated general government (S.13)

Table A - Summary table

Government revenue and expenditure
Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl. own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

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
15a
16
17
18
19

Government deficit

in % of GDP

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

1995 2000

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015 2015

2015

2015

2015

2015

55.1
30.6
13.6
16.8
0.2
14.3
5.8
4.4
0.0
61.1
8.1
14.8
3.8
2.7
22.7
21.3
2.4
2.7
3.8
3.7

54.9
34.2
13.4
20.5
0.3
11.8
5.3
3.6
0.1
48.0
7.5
12.8
2.7
1.5
17.2
15.7
2.5
0.4
3.5
3.5

51.9
30.5
13.3
16.9
0.3
11.6
5.9
3.7
0.1
49.3
8.8
13.3
1.6
1.3
17.8
15.7
2.6
0.4
3.6
3.7

52.3
30.3
13.2
16.8
0.3
11.9
6.0
4.0
0.1
48.3
8.9
13.1
1.5
1.3
17.5
15.3
2.6
0.3
3.3
3.4

51.9
29.9
12.7
17.0
0.2
11.6
5.8
4.5
0.1
46.8
8.9
12.6
1.4
1.2
16.6
14.5
2.4
0.3
3.4
3.5

52.4
29.6
12.4
16.8
0.3
11.6
6.2
4.9
0.1
48.3
9.4
12.9
1.4
1.3
16.9
14.7
2.5
0.4
3.6
3.6

52.2
28.7
12.9
15.5
0.2
12.3
7.0
4.2
0.1
54.8
10.8
14.3
1.3
1.4
19.8
17.3
2.8
0.4
4.0
4.0

52.1
28.6
12.9
15.4
0.2
12.2
7.3
3.8
0.2
54.8
11.0
14.1
1.3
1.4
20.0
17.5
2.9
0.4
3.7
3.7

53.3
29.9
13.8
15.9
0.2
12.2
7.3
3.8
0.1
54.4
10.9
13.9
1.4
1.4
19.8
17.2
2.9
0.3
3.8
3.8

54.0
29.9
14.1
15.6
0.3
12.8
7.5
3.8
0.1
56.2
11.3
14.3
1.4
1.4
20.7
18.1
2.8
0.3
4.0
4.0

54.9
30.9
14.4
16.2
0.3
12.7
7.5
3.6
0.1
57.5
11.5
14.3
1.3
1.3
21.6
18.9
3.0
0.3
4.1
4.2

54.9
31.1
14.4
16.5
0.2
12.8
7.5
3.5
0.1
58.1
11.5
14.2
1.2
1.3
22.4
19.6
3.0
0.3
4.1
4.1

55.5 -14.5
31.5
14.4
16.8
0.3
13.0
7.5
3.3 -14.4
-0.1
0.1
58.3 -14.5
11.5
14.0
1.2
1.4
22.9
20.1

0.0

2.9 -14.4
-0.1
0.4
4.0
4.0

25.2
21.0
14.4
6.3
0.3
0.0
1.8
2.4
0.1
28.3
3.0
3.3
1.1
1.2
2.2
2.1
15.2
0.5
1.9
1.9

23.2
10.5
0.0
10.5
:
0.0
5.3
7.2
0.1
23.8
8.0
10.5
0.1
0.2
2.2
0.6
0.7
0.1
2.2
2.2

21.6
0.0
:
:
:
13.0
0.5
8.1
0.0
20.7
0.6
0.3
0.0
:
18.5
17.3
1.4
0.0
-0.1
-0.1

20=1-10

Net lending ( + ) / net borrowing (-)

-5.9

6.9

2.6

3.9

5.1

4.2

-2.5

-2.6

-1.0

-2.2

-2.6

-3.2

-2.7

-3.1

-0.7

1.0

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus financial accounts)

Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

:

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

0.5

6.3
6.9
0.9
4.9
-0.2
-0.1
1.4
0.6
0.0
0.2
0.2
0.3

0.5

2.1
1.0
-0.3
1.1
0.2
0.5
-0.6
-1.1
0.0
-1.4
0.1
0.2

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-5.9

6.9

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other 
changes in assets / liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in 
assets / liabilities

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

Net acquisition of financial assets

61=(-)33

Incurrence in liabilities not in government debt

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Valuation effects and other changes in volume in 
government debt

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

:
:
:

:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

0.1

3.9
3.9
0.7
-0.1
0.4
2.8
0.0
0.0
0.0
0.4
-0.4
0.0

:
9.0
-0.3

9.3

0.1

5.0
4.6
0.3
-0.6
0.0
4.3
0.5
-0.4
0.0
-1.3
0.3
0.6

0.0

4.2
4.3
0.4
1.8
1.8
0.2
0.1
0.2
0.0
-0.7
0.6
0.3

:
3.0
-0.2

:
-21.3
0.1

3.2

-21.4

0.1

-2.6
5.3
-0.9
2.0
1.5
3.3
-0.6
7.9
0.0
6.1
0.6
1.2

:
8.9
0.1

8.8

:

0.3

-3.0
3.5
2.6
-4.0
0.5
3.6
0.7
6.4
0.0
6.5
0.4
-0.4

:
8.6
1.6

7.0

:

0.0

-1.0
2.2
1.3
0.9
-0.3
0.3
0.1
3.3
0.1
2.0
1.3
0.0

:
-8.2
0.7

-8.9

:

0.0

-2.1
3.6
-1.1
-0.5
1.9
3.3
0.1
5.8
-0.1
3.3
2.0
0.6

:
5.3
0.9

4.3

:

-0.2

-2.4
2.5
-0.8
1.3
0.5
2.4
-0.9
4.9
0.0
2.8
0.7
1.4

:
4.1
-2.7

6.8

:

0.4

-3.5
-0.2
-0.8
-0.6
-0.7
0.9
1.0
3.4
0.1
3.6
1.1
-1.3

:
8.5
3.9

4.7

:

-0.3

-2.5
1.4
2.7
0.1
-0.2
-1.1
0.0
3.9
0.0
2.5
1.1
0.2

:
3.9
0.1

3.8

:

:
-20.3
1.0

:
10.6
-0.2

-21.3

10.8

:

:

:

:

:

:
:
52.1
:
:

:
:
54.3
:
:

:
:
52.0
:
:

:
:
51.5
:
:
81.0 102.5 110.5 109.8
6.0
22.3
10.9
64.4

5.7
27.1
11.9
53.2

3.8
18.7
15.5
36.7

6.1
25.2
11.7
61.9

:
:
57.0
:
:

:
:
55.0
:
:

:
:
53.3
:
:

:
:
57.4
:
:

:
:
57.1
:
:

:
:
54.8
:
:

:
:
:
:
:
88.8 109.2 117.7 105.9 113.2 117.8 125.0 129.2
9.0
21.3
14.6
78.5

9.1
20.8
13.4
56.9

7.3
20.9
15.3
69.6

5.8
26.0
14.7
58.0

6.2
21.9
12.3
42.9

8.3
21.0
14.7
67.8

8.2
21.1
15.1
62.9

6.4
21.2
15.0
76.7

:
:
:
:
:

6.2
50.9
0.2
41.3
4.8
4.7
30.1
:

:
:

:

:

:

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

:
:

:

:

:

:
42.5
0.2
37.6
3.7
33.9
4.7
0.1
4.6
:
:
22.9

4.6
46.4
0.2
35.1
6.9
4.2
56.0
:

2.6

-1.2
1.4

:

:

:

:
40.0
0.2
32.9
2.5
30.4
6.9
1.1
5.8
:
:
43.6

5.5
43.9
0.2
32.5
6.2
5.0
66.5
:

3.9

0.1
4.0

:

:

:

:
38.2
0.2
31.8
3.8
28.0
6.2
0.2
6.0
:
:
47.1

6.2
40.1
0.2
28.3
6.0
5.5
69.7
:

5.1

-1.3
3.8

:

:

:

:
34.0
0.2
27.7
3.6
24.1
6.0
0.3
5.7
:
:
47.0

5.5
38.8
0.2
27.4
6.4
4.8
50.0
:

4.7
49.5
0.4
35.6
7.4
6.1
59.6
:

5.9
55.9
0.4
41.3
7.8
6.5
61.8
:

5.6
57.1
0.4
42.5
9.3
4.9
48.8
:

5.9
62.9
0.3
46.3
11.1
5.2
50.2
:

4.8
64.0
0.3
46.2
11.6
5.9
53.8
:

5.7
70.6
0.4
52.5
12.5
5.3
54.4
:

5.6
73.9
0.4
54.6
13.5
5.4
55.2
:

4.2

-2.5

-2.6

-1.0

-2.2

-2.6

-3.2

-2.7

-0.1
4.1

6.8
4.2

6.8
4.2

3.7
2.7

:

:

:

:
32.7
0.2
26.1
3.8
22.3
6.4
0.6
5.8
:
:
41.2

:

:

:

:
41.7
0.4
33.9
6.7
27.2
7.4
1.0
6.4
0.0
0.4
50.0

:

:

:

:
47.1
0.4
38.9
6.4
32.5
7.8
1.1
6.8
0.2
0.0
52.7

:

:

:

:
48.5
0.4
38.8
4.3
34.5
9.3
1.6
7.7
0.7
0.0
51.4

5.2
3.0

3.6

-0.6

0.0

-0.1
52.9
0.3
41.5
3.2
38.4
11.1
2.1
9.0
1.9
0.0
54.4

3.4
0.8

2.5

-1.4

-0.1

-0.2
55.5
0.3
43.6
2.6
41.0
11.6
1.2
10.4
2.2
0.0
56.3

4.4
1.2

-0.2

1.3

-0.1

0.2
59.3
0.4
46.5
3.0
43.5
12.5
1.2
11.3
2.2
0.0
61.0

4.3
1.6

1.4

-0.2

0.5

-0.1
63.1
0.4
49.2
3.5
45.8
13.5
2.1
11.4
2.1
0.0
66.2

21.9
3.2
-5.3

19.8
3.0
7.4

21.5
3.0
3.1

21.4
3.0
4.2

20.9
3.0
5.5

21.7
3.1
4.7

24.2
3.3
-1.9

23.9
3.3
-2.2

23.6
3.3
-0.6

24.4
3.4
-1.6

24.7
3.5
-2.0

24.7
3.5
-2.6

24.6
3.5
-2.3

0.6
0.0
0.6
0.0
0.0
0.0
0.6
0.0
0.6
0.0
0.0

0.2
0.2

:

-1.5
0.0
-0.6
-0.4
0.0

-0.5
-1.5
0.0
-0.6
-0.4
-0.5

0.8
0.8

0.6

0.0

0.0

0.1
-0.9
0.0
-0.6
-0.1
-0.5
-0.4
0.0
-0.4

-0.1

-3.0
0.0
0.7
-0.2
-0.2
-0.3
-0.1
2.9
0.0
1.4
0.8
0.7

:
0.3
-0.4

0.7

:

:
:
:
:
:
29.5
2.7
0.5
8.7
16.3

1.2
60.0
0.4
53.4
6.2
0.0
-30.5
:

-3.1

2.8
-0.3

0.0

-0.7

0.5

0.0
54.6
0.4
48.0
2.5
45.4
6.2
1.9
4.3
:
:
:

6.6
2.0
-3.2

-0.1

-0.5
0.3
0.0
0.0
0.2
-0.1
0.2
0.8
0.0
0.0
0.4
0.4

:
0.0
-0.1

0.1

:

:
:
:
:
:
11.7
1.9
0.1
3.1
4.9

1.6
13.4
0.0
1.3
7.6
4.4
-1.6
:

-0.7

0.4
-0.3

0.3

-0.4

0.0

-0.1
8.9
:
1.3
0.9
0.4
7.6
0.2
7.4
:
:
:

16.3
1.5
0.0

0.0

1.0
0.5
2.0
-0.4
-0.2
-0.8
-0.1
-0.5
0.0
0.4
0.0
-0.9

:
3.4
0.4

3.0

:

:
:
:
:
:
89.4
4.4
21.3
3.1
57.3

3.3
2.1
0.0
0.5
0.0
1.6
87.3
:

1.0

0.4
1.4

0.5

0.9

0.0

0.0
0.5
:
0.5
0.1
0.4
0.0
0.0
0.0
:
:
:

1.8
0.1
0.8

 Government finance statistics – summary tables 1/2016

120

Finland

Consolidated general government (S.13)

Table A - Summary table

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

annual growth rates**

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
15a
16
17
18
19

Government deficit

20=1-10

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

11.9
14.7
3.8
23.1
14.6
1.0
8.2
35.5
16.7
1.2
5.9
4.5
0.5
2.4
-0.5
-1.4
2.8
-53.3
-0.9
-3.2

1.1
-2.3
1.8
-5.2
4.6
6.2
3.5
13.1
6.3
4.5
8.6
4.7
-0.2
-0.3
4.3
3.4
0.7
18.4
3.3
2.1

3.2
3.7
5.3
2.3
17.4
1.5
8.8
-3.0
13.4
5.2
9.6
5.6
-18.4
0.5
6.4
6.1
3.1
0.2
10.0
11.2

0.7
-0.3
5.5
-4.3
-9.1
0.6
7.0
0.0
5.9
4.0
5.6
4.4
-8.6
0.5
4.6
3.9
9.1
-23.2
4.1
6.8

7.3
28.4
34.0
-1.5
-0.1
26.8
1.3
4.5
0.4
4.3
5.9

7.5
-28.7
17.0
-1.6
11.4
1.0
1.5
-17.0
0.8
10.1
0.0

5.7
27.0
10.4
0.6
3.5
4.8
1.2
12.4
-0.5
11.5
5.0

7.7
89.4
3.1
-2.0
8.6
-0.6
7.8
11.9
3.0
44.2
4.7

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
-21.5
2.0

-47.2

:
-4.5
-1.1

:
-3.6
1.0

:
5.0
-2.4

-10.4

-10.8

16.8

20.1

:
:
:
:
:
-14.2
21.3
29.9
-3.9
-33.6
-32.1
15.2
3.2
4.5
2.0
11.4
6.6

:
:
3.9
:
:
3.0
-28.6
20.0
-2.6
0.2
667.4
1.4
0.4
-17.0
-0.3
9.3
-1.7

:
:
1.0
:
:
2.1
26.9
12.5
1.3
-4.5
25.6
-5.2
2.2
12.4
0.8
11.5
3.9

:
:
0.2
:
:
12.7
79.2
2.3
-5.9
24.0
53.7
-0.4
5.3
11.9
-0.8
43.4
11.2

Table B - Government debt and link with the deficit

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:
:
26.7

Table C - Memorandum items

75
76
77=20+18-76
78
79

(**) or contributions for items 22 to 38

4.7
7.4

7.4
1.7

12.4

2.2
14.6

:

:

:

:
2.2
-16.7
1.2
36.8
-2.7
10.6
-35.4
12.0
:
:
21.7

7.0
4.5

6.0
1.5

10.2

0.8
11.0

:

:

:

6.2

8.7
14.9

:

:

:

:
:
8.7
0.8
11.9
12.4
3.4
-0.7
-19.2
4.6
7.1
-1.5
11.4
43.5
90.6 1158.6
8.1
10.0
:
:
:
:
15.9
15.2

6.3
2.4

2.7
2.2

4.5
2.4

2.2
1.0

3.9
3.0
1.4
4.0
14.8
3.5
5.7
10.9
0.0
4.4
6.5
4.2
-2.5
0.0
4.2
3.5
2.1
2.7
8.1
6.3

5.4
15.8
14.4
-3.3
1.9
1.9
4.2
13.3
5.1
-2.2
7.0

:
8.9
0.5

4.4
3.7
4.3
3.3
3.0
6.2
6.3
2.0
-5.0
3.7
5.5
4.5
-1.2
2.9
3.2
2.8
7.8
40.2
-4.4
-3.1

1.1
-5.0
4.5
1.8
1.1
-11.0
-2.3
18.4
-3.9
1.7
3.6

:
11.6
-0.4

25.0

5.8
4.2
4.4
4.1
3.9
7.3
5.6
14.6
15.7
3.0
6.6
3.2
-2.7
8.7
2.8
2.2
5.1
-16.7
-3.9
-2.8

4.0
13.8
-0.3
3.5
5.5
1.1
0.1
9.3
1.2
-6.0
0.7

:
9.2
-0.8

17.4

7.4
6.8
3.4
9.7
-9.1
5.4
6.1
19.8
-3.4
4.6
7.6
4.0
2.7
2.8
2.8
2.3
1.9
10.8
12.1
10.9

4.5
6.1
-2.7
0.4
7.6
10.6
-0.9
7.8
-4.4
5.8
12.8

:
2.9
-0.5

5.2

4.8
2.5
1.8
2.5
41.8
4.4
9.9
14.0
50.9
7.1
10.5
6.3
2.4
6.2
5.8
5.0
6.3
16.4
8.9
7.4

4.1
6.8
8.4
17.2
0.3
1.9
0.4
6.5
-2.6
9.7
5.6

:
-20.2
0.2

-31.8

-6.9
-9.4
-2.8
-13.8
-32.4
-1.3
5.4
-20.4
-27.5
6.0
7.1
3.4
-11.0
0.6
9.4
9.9
6.7
13.0
4.2
2.9

5.6
-12.9
8.5
11.3
7.3
-10.8
19.1
9.7
20.9
9.2
22.4

:
9.3
0.2

3.2
3.1
3.6
2.9
-12.0
2.8
8.4
-5.7
67.9
3.3
5.0
2.5
3.4
7.0
4.5
4.6
4.7
-15.8
-4.0
-4.1

3.3
47.2
-15.8
3.4
6.4
15.4
13.4
-6.1
18.8
5.1
-6.6

:
8.1
3.3

7.6
9.8
12.2
8.0
2.1
5.0
5.0
5.8
-15.9
4.5
4.3
3.8
9.9
2.8
4.0
3.7
5.7
2.7
8.7
8.9

2.0
16.2
4.4
-2.4
0.4
2.3
6.1
16.0
5.0
16.9
-0.4

:
-7.3
1.3

16.5

12.1

-15.1

:
:
4.1
:
:
14.3
15.8
18.9
-2.3
18.3
56.2
2.9
4.7
13.3
6.5
-2.3
1.6

5.4

4.4
9.8

:

:

:

:
4.4
12.9
5.7
32.6
2.4
-2.3
-22.8
5.3
:
:
23.5

5.1
3.6

4.6
0.5

:
:
5.6
:
:
12.7
-4.2
6.3
1.9
24.4
63.0
-9.3
-2.8
18.4
-3.4
1.7
-5.6

6.3

-2.9
3.4

:

:

:

:
-2.9
18.8
-3.9
-47.5
3.2
1.7
-26.8
9.4
:
:
14.5

4.9
6.3

3.7
0.0

:
:
5.1
:
:
13.2
11.9
-2.2
3.5
22.2
53.5
26.3
-0.7
9.3
-2.7
-6.0
24.4

10.3

0.2
10.5

:

:

:

:
0.2
9.3
1.4
61.0
-3.5
-6.0
-83.7
8.1
:
:
13.4

4.5
5.2

5.0
0.5

:
:
7.0
:
:
7.5
7.7
-4.7
0.4
12.4
28.1
21.9
-1.4
7.8
-6.1
5.8
19.5

14.5

-3.7
10.8

:

:

:

:
-3.7
7.8
-5.7
2.2
-6.8
5.8
92.2
3.4
:
:
7.9

5.4
5.9

8.1
-0.2

:
:
7.3
:
:
-16.1
6.9
2.2
17.2
-30.9
-27.5
-8.6
0.6
6.5
0.6
9.7
-9.6

12.8

-0.3
12.5

:

:

:

:
-0.3
6.5
-2.5
7.4
-4.0
9.7
105.9
4.9
:
:
-9.0

7.8
7.0

3.8
1.0

:
:
0.2
:
:
14.9
-12.9
10.9
11.5
26.4
30.9
-19.7
19.3
58.6
21.3
9.2
18.8

-7.2

19.3
12.1

:

:

:

:
19.3
58.6
21.5
66.5
13.9
9.2
65.9
3.5
:
:
13.6

4.4
1.6

-6.5
0.5

:
:
-0.5
:
:
11.4
47.6
-16.5
3.4
20.8
32.5
30.4
16.7
-6.1
19.9
8.9
9.2

-6.5

16.8
10.3

:

:

:

:
16.8
-6.1
18.8
-0.9
23.6
8.9
7.8
9.1
:
-100.0
8.8

2.0
2.2

3.4
-0.2

:
:
5.0
:
:
-5.3
16.4
4.5
-3.7
-11.8
-3.8
-1.2
7.4
16.0
8.4
24.5
-19.8

-2.3

8.3
6.0

:

:

:

:
8.3
16.0
5.0
-29.7
11.8
24.5
56.1
19.5
235.7
:
2.7

4.0
5.8

5.2
0.8

:

:

:

:

:

:

:

:

:

:

:

:

2.8
1.8
3.5
-0.1
28.9
6.2
3.6
-0.5
-34.8
4.9
5.0
4.1
3.5
0.6
6.2
6.5
0.1
-9.9
7.8
8.0

3.5
-12.3
-2.5
14.0
5.8
1.9
10.2
-27.6
7.8
21.9
12.1

:
5.0
1.7

9.0

:

:
:
5.5
:
:
8.5
-9.2
2.7
14.0
12.4
19.1
7.0
11.9
-27.6
10.7
22.0
6.9

-4.6

10.8
6.2

7.6

-1.2

0.0

-0.2
10.8
-27.6
8.5
-25.2
12.7
22.0
36.6
19.0
181.7
:
7.4

4.7
5.4

1.5
0.2

3.4
5.1
4.2
5.6
26.9
1.5
2.9
-3.0
14.0
4.1
4.2
2.0
-9.9
-1.6
6.3
6.6
8.4
5.4
4.2
4.5

2.2
-9.7
6.2
3.1
3.9
-15.9
7.9
10.6
6.2
6.2
26.6

:
3.7
-4.4

13.8

:

:
:
2.5
:
:
5.9
-9.8
0.9
3.0
12.5
14.0
-17.3
3.5
10.6
1.6
5.7
15.8

-5.0

6.6
1.6

4.8

-2.6

-0.1

-0.4
6.6
10.6
6.8
-15.8
8.7
5.7
-41.7
16.9
19.5
:
5.4

3.3
4.1

1.8
0.5

1.0
1.5
0.9
2.6
-22.8
1.5
-0.1
-2.5
-21.9
2.0
0.8
0.1
-0.6
-0.3
4.5
4.7
1.8
5.1
0.2
0.3

-0.2
-11.2
-2.8
-4.8
1.4
20.7
5.3
22.5
7.8
9.2
-22.6

:
7.3
6.1

8.7

:

:
:
:
:
:
7.1
-11.2
2.6
-1.1
11.3
19.6
21.5
11.4
22.5
14.7
8.8
-10.3

-5.8

8.0
2.2

-0.3

2.4

-0.2

0.3
8.0
22.5
7.7
15.9
7.2
8.7
-1.0
9.8
4.2
:
9.3

0.9
0.7

0.9
:

2.1
2.2
0.9
3.0
26.5
2.7
2.1
-2.5
36.6
1.2
1.0
-0.4
-0.9
5.4
3.4
3.3
-4.9
27.6
-2.3
-1.7

1.1
43.2
0.3
-1.6
-1.5
0.0
5.6
10.5
4.8
9.2
4.0

:
3.1
0.1

7.1

:

:
:
:
:
:
4.3
43.2
1.4
-1.5
3.4
8.4
-1.0
5.7
10.5
5.0
8.9
4.5

-4.7

7.4
2.7

2.4

-0.4

0.8

-0.1
7.4
10.5
6.9
16.4
6.3
8.9
75.6
1.8
-4.6
:
9.6

0.3
1.3

1.0
:

 Government finance statistics – summary tables 1/2016

121

Sweden

Consolidated general government (S.13)

Table A - Summary table

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
15a
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl . own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

Government deficit

1995

2000

2005

2006

2007

2008

2009

2010

in million national currency

1 064 394
762 433
404 960
355 300
2 173
112 032
99 342
88 234
2 353
1 196 252
177 601
254 196
95 925
65 780
361 954
324 352
133 282
13 041
94 473
96 528

1 352 735
1 050 939
539 380
508 772
2 787
128 245
101 024
70 355
2 172
1 275 723
195 147
294 495
78 498
36 072
409 634
352 716
165 979
8 319
87 579
93 669

1 584 554
1 264 157
654 668
608 397
1 092
111 323
125 836
77 874
5 364
1 531 903
231 651
371 099
51 301
40 715
511 275
435 138
199 151
13 879
112 832
119 395

1 659 040
1 337 118
683 206
653 792
120
107 109
129 690
81 281
3 842
1 591 343
248 117
387 547
50 788
45 211
527 449
446 697
202 172
8 251
121 808
127 952

1 747 114
1 388 912
724 674
664 215
23
116 221
137 347
101 532
3 102
1 637 064
255 988
404 801
54 877
46 546
534 956
448 862
201 488
9 179
129 229
135 081

1 771 358
1 391 883
756 827
635 040
16
123 298
145 724
107 851
2 602
1 705 183
273 160
420 216
52 847
49 337
555 046
462 101
209 062
10 589
134 926
144 477

1 722 534
1 352 613
744 268
608 343
2
123 761
146 678
96 509
2 973
1 746 133
285 930
420 882
38 086
50 597
591 772
488 287
208 788
8 957
141 121
147 809

1 800 068
1 421 444
781 863
639 571
10
126 700
152 061
97 121
2 742
1 801 094
295 009
429 604
37 441
55 412
605 050
491 790
218 009
8 457
152 112
158 891

20=1-10

Net lending ( + ) / net borrowing (-)

-131 858

77 012

52 651

67 697

110 050

66 175

-23 599

-1 026

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus  financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other changes in assets 
/ liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in assets / 
liabilities

Government balance sheet 

:

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

:
:
:

:

:

14 650

13 434

1 534

-9 629

-605

-1 556

5 467

62 362
-113 695
4 981
-32 027
-8 486
-54 527
-23 636
-176 057
-49 366
-158 796
17 357
14 748

39 217
61 059
1 034
38 416
28 742
-33 484
26 351
21 842
2 749
19 921
8 854
-9 682

66 163
22 060
24 590
38 326
19 810
-18 299
-42 367
-44 103
-20 314
-45 025
17 582
3 654

119 679
-5 513
-5 035
47 194
8 635
-15 289
-41 018
-125 192
-1 936
-111 834
19 546
-30 968

66 780
-76 717
48 739
-54 838
22 144
-5 348
-87 414
-143 497
19 212
-66 935
3 245
-99 019

-22 043
4 221
-39 265
1 261
101 347
3 039
-62 161
26 264
-8 344
60 619
59 979
-85 990

-6 493
11 019
-12 077
32 740
14 453
-8 907
-15 190
17 512
5 079
51 783
-40 287
937

:
134 583
38 775

:
173 650
79 538

:
221 373
-29 921

:
113 494
62 118

:
-53 466
198 902

:
238 487
2 511

:
120 512
12 300

95 808

94 112

251 294

51 376

-252 368

235 976

108 212

:

:

:

:

:

:

:

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

:
:
1 337 100
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:

:
:
1 569 111
:
:
1 291 319
56 018
247 711
309 598
628 431
7 520
49 561
1 499 394
32 000
1 108 870
125 171
233 353
-208 075
:

:
:
1 955 354
:
:
1 849 365
51 898
248 244
339 245
930 483
50 948
279 495
1 865 691
54 761
1 309 823
150 695
350 412
-16 326
:

:
:
2 058 368
:
:
2 092 798
80 604
273 456
360 573
1 073 271
65 034
304 894
1 791 667
42 217
1 207 293
181 817
360 340
301 131
:

:
:
2 184 605
:
:
2 200 779
73 279
326 196
379 639
1 115 368
79 237
306 297
1 728 593
41 662
1 088 842
209 908
388 181
472 186
:

:
:
2 331 148
:
:
2 070 596
120 117
310 158
400 426
922 590
46 572
317 305
1 783 998
61 480
1 045 088
214 089
463 341
286 598
:

:
:
2 377 314
:
:
2 313 304
80 349
317 445
494 162
1 089 748
66 454
331 600
1 812 773
53 133
1 057 772
274 068
427 800
500 531
:

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-131 858

77 012

52 651

67 697

110 050

66 175

-23 599

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

61=(-)33

Net acquisition of financial assets

Incurrence in liabilities not in government debt

62

Valuation effects and other changes in volume in government debt

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

:
:

:

:

:

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

-171 492
-94 480

58 463
111 114

-63 897
3 800

-75 455
34 595

-14 172
52 003

80 566
56 967

:

:

:

:
1 203 825
32 420
1 044 283
228 265
816 018
127 122
27 025
100 097
:
:
311 249

:

:

:

:
1 401 624
55 306
1 198 287
304 860
893 427
148 031
46 050
101 981
:
:
351 090

:

:

:

:
1 337 727
42 895
1 115 249
267 310
847 939
179 583
80 826
98 757
:
:
419 094

:

:

:

:
1 262 272
42 262
1 011 964
200 733
811 231
208 046
107 412
100 634
:
:
478 712

:

:

:

:
1 248 100
62 009
973 762
149 695
824 067
212 329
102 867
109 462
:
:
476 847

:

:

:

:
1 328 666
53 587
1 002 763
143 622
859 141
272 316
167 710
104 606
0
0
464 248

480 691
63 676
-101 061
1 883 562
1 370

584 074
77 603
86 988
2 380 358
1 305

722 642
94 220
71 263
2 907 352
1 354

761 555
98 068
91 437
3 099 081
1 370

793 459
102 696
136 583
3 297 053
1 369

833 365
109 439
91 662
3 387 599
1 341

860 568
113 994
3 528
3 288 509
1 311

886 372
116 823
34 263
3 519 994
1 304

:
:
2 479 172
:
:
2 444 835
66 246
339 679
497 701
1 160 795
75 381
380 414
1 842 585
55 399
1 095 605
234 166
457 415
602 250
:

-1 026

-4 131
-5 157

:

:

:

:
1 324 535
55 594
1 036 217
152 684
883 533
232 724
116 556
116 168
0
0
481 306

 Government finance statistics – summary tables 1/2016

122

Sweden

Consolidated general government (S.13)

in million national currency

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

Table A - Summary table

2011

2012

2013

2014

2015

2015

2015

2015

2015

2015

Government revenue and expenditure
1 845 189
1 446 943
801 901
645 039
3
136 485
154 528
103 874
3 359
1 848 385
305 983
441 946
41 372
59 750
612 167
491 801
218 462
11 165
157 540
162 204

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
15a
16
17
18
19

Government deficit

1 869 571
1 458 959
816 733
642 230
-4
138 236
156 209
102 601
13 566
1 903 854
310 635
460 586
34 093
61 974
640 466
515 853
220 490
10 401
165 209
167 868

1 922 157
1 505 578
835 326
670 256
-4
142 202
158 035
103 447
12 895
1 973 692
320 908
476 349
30 601
62 900
671 377
539 360
235 772
9 573
166 212
168 192

1 965 733
1 562 782
859 982
702 798
2
146 906
160 996
91 711
3 338
2 027 210
328 208
494 187
27 147
66 586
686 081
544 957
243 276
9 581
172 144
174 790

2 095 896
1 676 235
915 004
761 231
0
154 525
165 643
91 595
7 898
2 095 940
343 453
516 508
20 201
68 702
711 369
560 987
247 815
9 820
178 072
180 111

-460 079

-457 895
-2 184
-460 079

-1 343

-456 552
-2 184

1 240 047
1 117 219
899 024
218 195
0
11 746
61 827
46 657
2 598
1 244 224
104 838
121 100
18 104
42 471
282 692
265 612
574 944
9 583
90 492
89 988

1 038 472
559 016
15 980
543 036
:
26 848
103 476
341 648
7 484
1 042 189
235 859
394 464
3 399
26 231
162 954
29 652
129 323
2 421
87 538
90 081

277 456
0
:
:
:
115 931
340
161 185
0
269 606
2 756
944
41
:
265 723
265 723
100
0
42
42

20=1-10

-3 196

-34 283

-51 535

-61 477

-44

-4 177

-3 717

7 850

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

4 277

-5 016

-6 602

-2 476

-3 042

-7 473
-71 254
34 215
-7 226
27 676
-4 907
-121 012
-63 781
10 289
-54 849
49 935
-69 156

-29 267
-32 300
-5 780
-2 099
16 911
23 622
-64 954
-3 033
6 277
27 051
-16 948
-19 413

-44 933
43 474
-6 475
-423
127 255
-21 561
-55 322
88 407
-20 400
106 122
17 078
-14 393

-59 001
91 534
78 791
57 832
29 763
-19 065
-55 787
150 535
1 222
105 043
102 452
-58 182

2 998
-92 284
-14 148
8 633
29 019
-58 815
-56 973
-95 282
-7 975
58 405
-22 339
-123 373

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

:
271 514
164 089

:
158 475
44 978

:
111 978
59 482

:
281 295
212 209

:
131 666
127 041

107 425

113 497

52 496

69 086

4 625

:

:

:

:

:

:
:
:
:
:
3 338 933
159 701
454 867
782 038
1 525 595
156 224
416 732
2 527 230
45 059
1 499 772
384 926
597 473
811 703
:

-44

50 122
50 078

-92 284

123 373

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
:
:
:
:
2 926 722
91 417
348 834
669 654
1 446 912
128 280
369 905
2 132 727
51 148
1 215 190
304 728
561 661
793 995
:
Table B - Government debt and link with the deficit

:
:
2 665 019
:
:
2 771 270
97 391
350 658
546 123
1 408 542
122 344
368 556
1 984 838
71 439
1 116 783
278 376
518 240
786 432
:

:
:
2 599 107
:
:
2 645 095
100 811
342 651
526 592
1 326 672
91 765
348 369
1 942 893
65 757
1 113 201
290 191
473 744
702 202
:

:
:
:
:
:
3 299 551
173 849
449 252
733 718
1 559 491
166 158
383 241
2 495 471
53 045
1 425 254
407 234
609 938
804 080
:

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

-3 196

26 225
23 029

:

:

:

:
1 350 760
65 824
996 407
133 870
862 537
288 529
148 034
140 495
0
0
535 227

-34 283

-51 535

-61 477

19 020
-15 263

-32 300

19 413

2 293

-4 669
1 369 780
71 493
1 021 950
194 027
827 923
276 337
121 310
155 027
2 575
0
570 393

129 565
78 030

43 474

14 393

27 468

-7 305
1 499 345
51 204
1 145 635
144 366
1 001 269
302 506
129 505
173 001
5 321
0
568 531

255 282
193 805

91 534

58 182

46 993

-2 904
1 754 627
53 087
1 296 321
235 873
1 060 448
405 219
226 852
178 367
5 657
0
789 259

Table C - Memorandum items

75
76
77=20+18-76
78
79

920 818
120 574
33 770
3 656 577
1 309

954 911
125 042
5 884
3 684 800
1 319

992 631
127 065
-12 388
3 769 909
1 335

1 031 199
130 896
-20 229
3 918 199
1 350

1 083 056
135 711
42 317
4 155 155
:

-3 282

-895
-33 238
-23 599
-460
4 388
-11 553
-2 014
-32 343
-7 057
3 565
-10 379
-18 472

:
17 297
38 786

-21 489

:

:
:
:
:
:
1 490 835
63 678
48 004
472 491
584 066
:
322 596
1 898 830
50 540
1 395 946
118 057
334 287
-407 995
:

-4 177

13 692
9 515

-33 238

18 472

6 819
-918
13 825
-283
0
-5 805
6 819
-918
13 825
-283
-5 805

1 528
1 528

:

-87 751
-5 481
-54 608
-2 354
0

-25 308
-87 751
-5 481
-54 608
-2 354
-25 308

7 951
7 951

6 819

5 805

23 775

-4 472

28 247

0
-56 680
-5 481
-48 845
-2 661
-46 184
-2 354
-781
-1 573

-4 786
1 804 749
45 067
1 377 111
253 907
1 123 204
382 571
191 956
190 615
5 519
0
770 792

-3 966
1 439 279
50 548
1 271 181
224 578
1 046 603
117 550
112 228
5 322
:
:
:

285 806
80 127
6 188

2 320

-6 037
43 354
12 613
-2 287
24 164
-1 087
9 951
49 391
0
41 015
2 280
6 096

:
-4 066
5 274

-9 340

-2 080

9 930
-109 219
-2 244
-2 445
750
-46 175
-59 105
-119 149
0
0
-13 957
-105 192

:
116 907
81 453

35 454

:

:

:
:
:
:
:
622 833
60 924
52 780
288 616
130 135
:
90 378
649 101
0
158 434
232 701
257 966
-26 268
:

-3 717

42 436
38 719

43 354

-6 096

:

1 260
385 628
:
154 775
31 990
122 785
230 853
43 987
186 866
:
:
:

793 688
55 536
28 285

:
:
:
:
:
1 313 016
40 580
408 691
23 285
811 394
:
29 066
67 050
0
0
36 522
30 528
1 245 966
:

7 850

-13 957
-6 107

-109 219

105 192

:

-2 080
36 522
:
:
:
:
36 522
36 522
0
:
:
:

3 562
48
7 844

 Government finance statistics – summary tables 1/2016

123

Sweden

Consolidated general government (S.13)

Table A - Summary table

Government revenue and expenditure
Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl. own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

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
15a
16
17
18
19

Government deficit

in % of GDP

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

1995 2000

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015 2015

2015

2015

2015

2015

56.5
40.5
21.5
18.9
0.1
5.9
5.3
4.7
0.1
63.5
9.4
13.5
5.1
3.5
19.2
17.2
7.1
0.7
5.0
5.1

56.8
44.2
22.7
21.4
0.1
5.4
4.2
3.0
0.1
53.6
8.2
12.4
3.3
1.5
17.2
14.8
7.0
0.3
3.7
3.9

54.5
43.5
22.5
20.9
0.0
3.8
4.3
2.7
0.2
52.7
8.0
12.8
1.8
1.4
17.6
15.0
6.8
0.5
3.9
4.1

53.5
43.1
22.0
21.1
0.0
3.5
4.2
2.6
0.1
51.3
8.0
12.5
1.6
1.5
17.0
14.4
6.5
0.3
3.9
4.1

53.0
42.1
22.0
20.1
0.0
3.5
4.2
3.1
0.1
49.7
7.8
12.3
1.7
1.4
16.2
13.6
6.1
0.3
3.9
4.1

52.3
41.1
22.3
18.7
0.0
3.6
4.3
3.2
0.1
50.3
8.1
12.4
1.6
1.5
16.4
13.6
6.2
0.3
4.0
4.3

52.4
41.1
22.6
18.5
0.0
3.8
4.5
2.9
0.1
53.1
8.7
12.8
1.2
1.5
18.0
14.8
6.3
0.3
4.3
4.5

51.1
40.4
22.2
18.2
0.0
3.6
4.3
2.8
0.1
51.2
8.4
12.2
1.1
1.6
17.2
14.0
6.2
0.2
4.3
4.5

50.5
39.6
21.9
17.6
0.0
3.7
4.2
2.8
0.1
50.5
8.4
12.1
1.1
1.6
16.7
13.4
6.0
0.3
4.3
4.4

50.7
39.6
22.2
17.4
0.0
3.8
4.2
2.8
0.4
51.7
8.4
12.5
0.9
1.7
17.4
14.0
6.0
0.3
4.5
4.6

51.0
39.9
22.2
17.8
0.0
3.8
4.2
2.7
0.3
52.4
8.5
12.6
0.8
1.7
17.8
14.3
6.3
0.3
4.4
4.5

50.2
39.9
21.9
17.9
0.0
3.7
4.1
2.3
0.1
51.7
8.4
12.6
0.7
1.7
17.5
13.9
6.2
0.2
4.4
4.5

50.4 -11.1
40.3
22.0
18.3
0.0
3.7
4.0
2.2 -11.0
-0.1
0.2
50.4 -11.1

8.3
12.4
0.5
1.7
17.1
13.5

0.0

6.0 -11.0
-0.1
0.2
4.3
4.3

29.8
26.9
21.6
5.3
0.0
0.3
1.5
1.1
0.1
29.9
2.5
2.9
0.4
1.0
6.8
6.4
13.8
0.2
2.2
2.2

25.0
13.5
0.4
13.1
:
0.6
2.5
8.2
0.2
25.1
5.7
9.5
0.1
0.6
3.9
0.7
3.1
0.1
2.1
2.2

6.7
0.0
:
:
:
2.8
0.0
3.9
0.0
6.5
0.1
0.0
0.0
:
6.4
6.4
0.0
0.0
0.0
0.0

20=1-10

Net lending ( + ) / net borrowing (-)

-7.0

3.2

1.8

2.2

3.3

2.0

-0.7

0.0

-0.1

-0.9

-1.4

-1.6

0.0

-0.1

-0.1

0.2

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus financial accounts)

Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

:

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

0.6

2.6
-4.8
0.2
-1.3
-0.4
-2.3
-1.0
-7.4
-2.1
-6.7
0.7
0.6

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

:
:
:

:
5.7
1.6

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other 
changes in assets / liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in 
assets / liabilities

:

:

4.0

:

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

:
:
71.0
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:
:
65.9
:
:
54.2
2.4
10.4
13.0
26.4

2.1
63.0
1.3
46.6
5.3
9.8
-8.7
:

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-7.0

3.2

-7.2
-4.0

:

:

:

:
50.6
1.4
43.9
9.6
34.3
5.3
1.1
4.2
:
:
13.1

:
:

:

:

:

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

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

Net acquisition of financial assets

61=(-)33

Incurrence in liabilities not in government debt

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Valuation effects and other changes in volume in 
government debt

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

0.5

1.3
2.1
0.0
1.3
1.0
-1.2
0.9
0.8
0.1
0.7
0.3
-0.3

:
6.0
2.7

3.2

:

:
:
67.3
:
:
63.6
1.8
8.5
11.7
32.0

9.6
64.2
1.9
45.1
5.2
12.1
-0.6
:

1.8

2.0
3.8

:

:

:

:
48.2
1.9
41.2
10.5
30.7
5.1
1.6
3.5
:
:
12.1

0.0

2.1
0.7
0.8
1.2
0.6
-0.6
-1.4
-1.4
-0.7
-1.5
0.6
0.1

:
7.1
-1.0

8.1

:

:
:
66.4
:
:
67.5
2.6
8.8
11.6
34.6

9.8
57.8
1.4
39.0
5.9
11.6
9.7
:

2.2

-2.1
0.1

:

:

:

:
43.2
1.4
36.0
8.6
27.4
5.8
2.6
3.2
:
:
13.5

-0.3

3.6
-0.2
-0.2
1.4
0.3
-0.5
-1.2
-3.8
-0.1
-3.4
0.6
-0.9

:
3.4
1.9

1.6

:

:
:
66.3
:
:
66.7
2.2
9.9
11.5
33.8

9.3
52.4
1.3
33.0
6.4
11.8
14.3
:

3.3

-2.3
1.0

:

:

:

:
38.3
1.3
30.7
6.1
24.6
6.3
3.3
3.1
:
:
14.5

0.0

2.0
-2.3
1.4
-1.6
0.7
-0.2
-2.6
-4.2
0.6
-2.0
0.1
-2.9

:
-1.6
5.9

-7.4

:

:
:
68.8
:
:
61.1
3.5
9.2
11.8
27.2

9.4
52.7
1.8
30.9
6.3
13.7
8.5
:

0.0

-0.7
0.1
-1.2
0.0
3.1
0.1
-1.9
0.8
-0.3
1.8
1.8
-2.6

:
7.3
0.1

7.2

:

:
:
72.3
:
:
70.3
2.4
9.7
15.0
33.1

10.1
55.1
1.6
32.2
8.3
13.0
15.2
:

0.2

-0.2
0.3
-0.3
0.9
0.4
-0.3
-0.4
0.5
0.1
1.5
-1.1
0.0

:
3.4
0.3

3.1

:

:
:
70.4
:
:
69.5
1.9
9.6
14.1
33.0

10.8
52.3
1.6
31.1
6.7
13.0
17.1
:

0.1

-0.2
-1.9
0.9
-0.2
0.8
-0.1
-3.3
-1.7
0.3
-1.5
1.4
-1.9

:
7.4
4.5

2.9

:

:
:
71.1
:
:
72.3
2.8
9.4
14.4
36.3

9.5
53.1
1.8
30.4
7.9
13.0
19.2
:

2.0

-0.7

0.0

-0.1

-0.4
1.5

2.4
1.7

-0.1
-0.1

0.7
0.6

:

:

:

:
36.8
1.8
28.7
4.4
24.3
6.3
3.0
3.2
:
:
14.1

:

:

:

:
40.4
1.6
30.5
4.4
26.1
8.3
5.1
3.2
0.0
0.0
14.1

:

:

:

:
37.6
1.6
29.4
4.3
25.1
6.6
3.3
3.3
0.0
0.0
13.7

:

:

:

:
36.9
1.8
27.2
3.7
23.6
7.9
4.0
3.8
0.0
0.0
14.6

-0.1

-0.8
-0.9
-0.2
-0.1
0.5
0.6
-1.8
-0.1
0.2
0.7
-0.5
-0.5

:
4.3
1.2

3.1

:

:
:
72.3
:
:
75.2
2.6
9.5
14.8
38.2

10.0
53.9
1.9
30.3
7.6
14.1
21.3
:

-0.9

0.5
-0.4

-0.9

0.5

0.1

-0.1
37.2
1.9
27.7
5.3
22.5
7.5
3.3
4.2
0.1
0.0
15.5

-0.2

-1.2
1.2
-0.2
0.0
3.4
-0.6
-1.5
2.3
-0.5
2.8
0.5
-0.4

:
3.0
1.6

1.4

:

:
:
:
:
:
77.6
2.4
9.3
17.8
38.4

9.8
56.6
1.4
32.2
8.1
14.9
21.1
:

-0.1

-1.5
2.3
2.0
1.5
0.8
-0.5
-1.4
3.8
0.0
2.7
2.6
-1.5

:
7.2
5.4

1.8

:

:
:
:
:
:
84.2
4.4
11.5
18.7
39.8

9.8
63.7
1.4
36.4
10.4
15.6
20.5
:

-1.4

-1.6

3.4
2.1

1.2

0.4

0.7

-0.2
39.8
1.4
30.4
3.8
26.6
8.0
3.4
4.6
0.1
0.0
15.1

6.5
4.9

2.3

1.5

1.2

-0.1
44.8
1.4
33.1
6.0
27.1
10.3
5.8
4.6
0.1
0.0
20.1

-0.1

0.1
-2.2
-0.3
0.2
0.7
-1.4
-1.4
-2.3
-0.2
1.4
-0.5
-3.0

:
3.2
3.1

0.1

:

:
:
:
:
:
80.4
3.8
10.9
18.8
36.7

10.0
60.8
1.1
36.1
9.3
14.4
19.5
:

0.0

1.2
1.2

-2.2

3.0

0.6

-0.1
43.4
1.1
33.1
6.1
27.0
9.2
4.6
4.6
0.1
0.0
18.6

0.2
0.0
0.3
0.0
0.0
-0.1
0.2
0.0
0.3
0.0
-0.1

0.0
0.0

:

-2.1
-0.1
-1.3
-0.1
0.0

-0.6
-2.1
-0.1
-1.3
-0.1
-0.6

0.2
0.2

0.2

0.1

-0.1

0.0
-1.4
-0.1
-1.2
-0.1
-1.1
-0.1
0.0
0.0

-0.1

0.0
-0.8
-0.6
0.0
0.1
-0.3
0.0
-0.8
-0.2
0.1
-0.2
-0.4

:
0.4
0.9

-0.5

:

:
:
:
:
:
35.9
1.5
1.2
11.4
14.1

7.8
45.7
1.2
33.6
2.8
8.0
-9.8
:

-0.1

0.3
0.2

-0.8

0.4

0.7

-0.1
34.6
1.2
30.6
5.4
25.2
2.8
2.7
0.1
:
:
:

6.9
1.9
0.1

0.1

-0.1
1.0
0.3
-0.1
0.6
0.0
0.2
1.2
0.0
1.0
0.1
0.1

:
-0.1
0.1

-0.2

:

:
:
:
:
:
15.0
1.5
1.3
6.9
3.1

2.2
15.6
0.0
3.8
5.6
6.2
-0.6
:

-0.1

1.0
0.9

1.0

-0.1

:

0.0
9.3
:
3.7
0.8
3.0
5.6
1.1
4.5
:
:
:

19.1
1.3
0.7

-0.1

0.2
-2.6
-0.1
-0.1
0.0
-1.1
-1.4
-2.9
0.0
0.0
-0.3
-2.5

:
2.8
2.0

0.9

:

:
:
:
:
:
31.6
1.0
9.8
0.6
19.5

0.7
1.6
0.0
0.0
0.9
0.7
30.0
:

0.2

-0.3
-0.1

-2.6

2.5

:

-0.1
0.9
:
:
:
:
0.9
0.9
0.0
:
:
:

0.1
0.0
0.2

25.5
3.4
-5.4

24.5
3.3
3.7

24.9
3.2
2.5

24.6
3.2
3.0

24.1
3.1
4.1

24.6
3.2
2.7

26.2
3.5
0.1

25.2
3.3
1.0

25.2
3.3
0.9

25.9
3.4
0.2

26.3
3.4
-0.3

26.3
3.3
-0.5

26.1
3.3
1.0

 Government finance statistics – summary tables 1/2016

124

Sweden

Consolidated general government (S.13)

Table A - Summary table

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

annual growth rates**

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
15a
16
17
18
19

5.4
4.7
-0.1
10.2
17.1
19.7
4.1
-3.6
-3.6
0.8
-0.1
4.8
-8.2
-13.6
4.0
2.2
0.6
-31.6
-4.0
-3.7

-0.2
0.2
4.6
-4.5
0.0
-4.3
8.0
-10.4
14.2
3.0
4.3
5.6
-18.1
-4.4
5.3
4.7
-1.6
-1.7
12.1
9.9

0.5
1.5
4.7
-2.3
6.8
-11.0
1.9
2.4
10.8
6.1
5.4
5.4
15.8
8.5
6.3
5.0
0.2
5.0
11.0
8.5

4.7
5.1
3.3
7.5
-16.3
3.5
4.1
1.8
1.1
4.4
2.7
6.8
-23.7
4.2
7.0
7.3
10.2
11.9
-0.3
0.7

4.9
5.3
2.6
8.6
2.4
3.2
5.6
-1.6
3.7
1.7
1.3
3.2
-15.5
-2.7
1.8
2.4
6.6
-16.8
1.2
2.4

Government deficit

20=1-10

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

-8.9
9.4
-11.5
-2.7
-9.7
-40.7
-10.8
-64.4
-12.8
16.2
6.9

8.9
18.6
-37.0
9.4
28.7
-26.0
6.8
55.7
3.7
17.1
9.2

0.5
-3.5
3.3
0.5
4.9
-16.1
1.9
-9.3
1.6
2.1
4.7

3.3
-12.8
6.9
5.6
4.2
-0.8
3.6
6.0
5.5
-8.8
2.0

Other economic flows in government assets and liabilities

:
10.6
2.4

:
7.0
0.1

:
-8.8
1.8

:
6.2
-1.1

3.3
7.6
15.2
3.8
1.5
-1.3
1.7
3.0
1.9
8.9
-2.3

:
4.0
1.9

6.4
6.8
4.5
9.8
-57.2
-4.6
3.0
20.5
86.3
3.5
3.7
2.6
6.9
7.4
2.3
2.1
3.6
73.6
2.6
3.6

3.8
2.2
19.4
9.2
-4.2
9.9
1.2
5.4
1.6
6.2
-3.0

:
10.8
4.5

4.7
5.8
4.4
7.5
-89.0
-3.8
3.1
4.4
-28.4
3.9
7.1
4.4
-1.0
11.0
3.2
2.7
1.5
-40.6
8.0
7.2

1.2
47.4
15.4
5.8
-2.0
-15.2
-2.4
-37.1
-3.4
11.7
1.0

:
12.0
-1.6

5.3
3.9
6.1
1.6
-80.8
8.5
5.9
24.9
-19.3
2.9
3.2
4.5
8.1
3.0
1.4
0.5
-0.3
11.2
6.1
5.6

-0.3
-6.2
17.3
2.4
-1.4
-13.5
-7.0
-4.6
-9.3
10.8
-8.6

:
5.4
3.5

1.4
0.2
4.4
-4.4
-30.4
6.1
6.1
6.2
-16.1
4.2
6.7
3.8
-3.7
6.0
3.8
2.9
3.8
15.4
4.4
7.0

-3.5
66.5
-16.8
5.8
-0.5
-28.5
-8.3
46.1
-6.1
1.5
-25.5

:
-2.4
11.5

-2.8
-2.8
-1.7
-4.2
-87.5
0.4
0.7
-10.5
14.3
2.4
4.7
0.2
-27.9
2.6
6.6
5.7
-0.1
-15.4
4.6
2.3

0.2
-32.7
0.4
25.3
0.3
-19.6
1.5
-13.6
5.8
28.0
-18.6

:
11.5
0.1

82.3

4.5
5.1
5.1
5.1
400.0
2.4
3.7
0.6
-7.8
3.1
3.2
2.1
-1.7
9.5
2.2
0.7
4.4
-5.6
7.8
7.5

0.5
-15.0
10.3
2.9
-0.8
-4.6
1.0
9.6
4.9
-14.7
0.2

:
5.2
0.7

21.6

2.5
1.8
2.6
0.9
-70.0
7.7
1.6
7.0
22.5
2.6
3.7
2.9
10.5
7.8
1.2
0.0
0.2
32.0
3.6
2.1

-2.9
51.6
-2.1
5.6
-0.4
-31.8
-3.5
18.6
-5.0
21.3
-15.1

:
11.1
8.9

17.8

1.3
0.8
1.8
-0.4
-233.3
1.3
1.1
-1.2
303.9
3.0
1.5
4.2
-17.6
3.7
4.6
4.9
0.9
-6.8
4.9
3.5

-1.2
-5.7
-0.6
3.2
1.8
-18.6
-0.2
9.5
2.4
-5.8
-4.1

:
6.0
2.3

16.2

-26.2

-43.2

153.3

-36.0

-13.8

-62.9 -1539.2

17.1

-53.4

:

:

:

:

:

:

:

:

:

:

:

:

:

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
:
5.3
:
:
1.6
5.6
-11.1
-2.4
11.5
38.7
-14.6
-8.4
-58.3
-10.5
16.9
8.7

:
:
4.9
:
:
16.0
9.3
-35.2
-1.9
21.0
267.3
326.3
6.8
50.7
0.4
19.5
24.5

:
:
4.9
:
:
-8.3
-9.1
6.2
-6.3
-15.0
-1.4
2.6
3.7
-8.3
3.7
-2.5
8.8

:
:
3.3
:
:
9.6
-10.8
2.7
5.5
13.2
21.3
14.8
2.5
5.0
4.8
-10.4
-0.1

Table B - Government debt and link with the deficit

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

5.6

-12.5
-6.9

:

:

:

:
-12.5
-57.7
-11.6
-0.4
-14.3
8.0
130.2
-5.5
:
:
-7.6

Table C - Memorandum items

75
76
77=20+18-76
78
79

(**) or contributions for items 22 to 38

2.6
5.7

6.4
-2.0

3.0

6.5
9.5

:

:

:

:
6.5
49.3
3.8
1.9
4.3
17.7
88.9
-1.5
:
:
-19.9

4.9
5.9

4.1
1.1

-2.9

-0.2
-3.1

:

:

:

:
-0.2
-8.2
0.5
4.1
-0.5
-2.1
-13.0
3.5
:
:
1.6

6.9
4.5

3.7
1.4

-2.7

2.4
-0.4

:

:

:

:
2.4
4.6
4.0
12.2
1.7
-10.6
-44.3
4.1
:
:
1.8

5.2
2.4

4.2
1.0

:
:
4.9
:
:
7.3
-3.8
13.3
3.8
8.1
52.1
7.1
3.6
9.8
3.4
9.3
1.2

0.7

2.5
3.2

:

:

:

:
2.5
10.9
1.4
-22.4
8.9
8.8
63.1
-3.8
:
:
15.0

1.8
3.1

4.8
0.4

:
:
4.5
:
:
14.5
8.7
25.1
8.9
17.7
1.4
4.8
5.7
7.4
4.7
5.4
9.6

3.9

4.4
8.3

:

:

:

:
4.4
7.4
4.3
44.7
-4.8
3.9
14.2
-0.2
:
:
18.4

3.1
3.9

3.6
-0.3

:
:
5.3
:
:
13.2
55.3
10.2
6.3
15.3
27.6
9.1
-4.0
-22.9
-7.8
20.7
2.8

4.8

-4.6
0.3

:

:

:

:
-4.6
-22.4
-6.9
-12.3
-5.1
21.3
75.5
-3.2
:
:
19.4

5.4
4.1

6.6
1.2

:
:
6.1
:
:
5.2
-9.1
19.3
5.3
3.9
21.8
0.5
-3.5
-1.3
-9.8
15.5
7.7

8.2

-5.6
2.6

:

:

:

:
-5.6
-1.5
-9.3
-24.9
-4.3
15.8
32.9
1.9
:
:
14.2

4.2
4.7

6.4
-0.1

:
:
6.7
:
:
-5.9
63.9
-4.9
5.5
-17.3
-41.2
3.6
3.2
47.6
-4.0
2.0
19.4

5.2

-1.1
4.1

:

:

:

:
-1.1
46.7
-3.8
-25.4
1.6
2.1
-4.2
8.8
:
:
-0.4

5.0
6.6

2.7
-2.0

:
:
2.0
:
:
11.7
-33.1
2.3
23.4
18.1
42.7
4.5
1.6
-13.6
1.2
28.0
-7.7

-1.9

6.5
4.6

:

:

:

:
6.5
-13.6
3.0
-4.1
4.3
28.3
63.0
-4.4
:
:
-2.6

3.3
4.2

-2.9
-2.2

:
:
4.3
:
:
5.7
-17.6
7.0
0.7
6.5
13.4
14.7
1.6
4.3
3.6
-14.6
6.9

-0.1

-0.3
-0.4

:

:

:

:
-0.3
3.7
3.3
6.3
2.8
-14.5
-30.5
11.1
:
:
3.7

3.0
2.5

7.0
-0.5

:
:
4.8
:
:
8.2
52.2
0.9
5.8
14.3
21.7
-8.4
5.4
18.7
1.6
23.9
3.6

-0.2

2.0
1.7

:

:

:

:
2.0
18.4
-3.8
-12.3
-2.4
24.0
27.0
20.9
:
:
11.2

3.9
3.2

3.9
0.4

:
:
2.5
:
:
4.8
-3.4
2.3
3.7
6.2
33.3
5.8
2.2
8.6
0.3
-4.1
9.4

-2.5

1.4
-1.1

-2.4

1.4

0.2

-0.3
1.4
8.6
2.6
44.9
-4.0
-4.2
-18.1
10.3
:
:
6.6

3.7
3.7

0.8
0.8

2.8
3.2
2.3
4.4
0.0
2.9
1.2
0.8
-4.9
3.7
3.3
3.4
-10.2
1.5
4.8
4.6
6.9
-8.0
0.6
0.2

2.3
3.8
3.0
4.9
-150.0
3.3
1.9
-11.3
-74.1
2.7
2.3
3.7
-11.3
5.9
2.2
1.0
3.2
0.1
3.6
3.9

6.6
7.3
6.4
8.3
-100.0
5.2
2.9
-0.1
136.6
3.4
4.6
4.5
-25.6
3.2
3.7
2.9
1.9
2.5
3.4
3.0

1.6
-6.6
-0.1
23.3
-1.5
-15.0
4.5
-28.6
9.5
6.1
-2.8

:
4.0
3.0

6.7

:

:
:
:
:
:
5.6
-6.1
-0.5
22.6
2.7
4.9
0.4
7.5
-28.4
8.8
9.5
8.4

-3.8

9.5
5.7

3.2

1.1

2.0

-0.5
9.5
-28.4
12.1
-25.6
20.9
9.5
6.8
11.6
106.6
:
-0.3

4.0
1.6

2.3
1.2

3.1
86.2
16.6
4.4
-1.3
-15.1
7.1
2.4
8.6
33.6
-10.4

:
9.6
10.0

8.7

:

:
:
:
:
:
12.7
90.2
28.8
9.6
7.8
29.5
3.6
17.0
3.7
17.3
33.6
8.6

-4.1

17.0
12.9

6.1

3.9

3.1

-0.2
17.0
3.7
13.2
63.4
5.9
34.0
75.2
3.1
6.3
:
38.8

3.9
3.0

3.9
1.1

-2.8
-8.1
1.9
4.0
-3.8
-14.9
-3.8
-15.0
4.1
-5.5
-20.2

:
4.0
5.1

0.6

:

:
:
:
:
:
1.2
-8.1
1.2
6.6
-2.2
-6.0
8.7
1.3
-15.1
5.2
-5.5
-2.0

0.0

2.9
2.9

-5.3

7.0

1.4

-0.3
2.9
-15.1
6.2
7.6
5.9
-5.6
-15.4
6.9
-2.4
:
-2.3

5.0
3.7

6.0
:

 Government finance statistics – summary tables 1/2016

125

United Kingdom

Consolidated general government (S.13)

Table A - Summary table

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
15a
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl . own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

Government deficit

1995

2000

2005

2006

2007

2008

2009

2010

in million national currency

283 817
207 200
96 088
109 671
1 441
53 960
11 455
10 830
372
327 748
62 759
78 230
26 186
4 461
110 291
110 291
17 585
9 309
18 927
18 966

400 633
296 275
133 558
160 502
2 215
74 458
16 530
12 895
475
388 612
86 716
95 584
26 482
4 269
123 361
123 361
27 363
7 140
17 697
18 285

521 843
369 733
160 503
206 080
3 150
105 430
32 627
12 185
1 868
568 793
139 221
144 157
26 950
7 353
166 351
166 351
39 439
25 715
19 607
20 298

562 741
400 545
169 577
227 393
3 575
111 030
37 733
12 075
1 358
603 655
151 743
152 599
28 568
8 854
171 799
171 799
40 458
13 850
35 784
36 455

591 112
418 647
178 374
236 406
3 867
116 097
40 451
14 311
1 606
635 432
160 200
157 374
32 965
9 066
183 305
183 305
41 719
14 767
36 036
38 515

631 438
447 890
176 403
246 414
25 073
122 539
41 863
17 816
1 330
707 610
175 681
161 417
34 083
9 062
196 481
196 481
42 514
42 170
46 202
46 850

577 744
395 256
165 577
225 473
4 206
120 646
44 896
15 797
1 149
736 901
186 993
166 401
28 141
9 637
217 841
217 841
46 397
32 009
49 482
50 553

608 937
426 304
190 184
233 478
2 642
123 820
45 667
12 239
907
758 980
187 622
172 352
45 234
9 238
227 386
227 386
49 419
18 645
49 084
50 220

20=1-10

Net lending ( + ) / net borrowing (-)

-43 931

12 021

-46 950

-40 914

-44 320

-76 172

-159 157

-150 043

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus  financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other changes in assets 
/ liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in assets / 
liabilities

Government balance sheet 

146

-1 350

396

-984

-4 404

9 449

-5 408

6 477

-44 077
-2 374
2 265
-554
-944
-3 428
287
41 703
4 320
34 149
1 918
1 316

:
:
:

:

:

13 371
27 793
18 835
7 582
2 250
-2 370
1 496
14 422
3 369
-14 238
779
24 512

:
3 717
24 621

-20 904

-47 346
5 809
-951
3 157
2 810
-4 448
5 241
53 155
5 853
40 024
4 719
2 559

:
21 672
5 118

16 554

-39 930
10 145
7 548
2 626
2 274
-3 837
1 534
50 075
5 423
40 092
-622
5 182

:
-5 858
-17 630

11 772

-39 916
7 758
10 855
796
4 972
-7 389
-1 476
47 674
7 939
39 171
793
-229

:
7 648
-1 831

9 479

-85 621
68 726
12 050
5 074
22 364
9 081
20 157
154 347
19 328
112 345
9 217
13 457

-153 749
56 172
3 309
-7 930
12 127
35 559
13 107
209 921
7 024
220 054
-29 005
11 848

-156 520
2 282
-12 984
6 679
8 858
-712
441
158 802
-5 036
163 504
-1 274
1 608

:
20 229
63 763

:
-6 722
-31 024

:
124 492
72 164

-43 534

24 302

52 328

:

:

:

:

:

:

:

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

:
:
:
:
:
174 316
18 283
23 818
18 394
77 036
-
36 785
429 731
67 857
286 708
23 680
51 486
-255 415
:

:
:
:
:
:
208 163
41 727
24 608
16 642
86 089
-
39 097
525 011
77 425
331 861
30 677
85 048
-316 848
:

:
:
:
:
:
268 686
29 415
25 471
28 612
135 241
-
49 947
700 301
88 189
465 273
49 036
97 803
-431 615
:

:
:
:
:
:
272 973
36 805
26 069
30 890
127 239
-
51 970
732 746
93 581
490 940
48 498
99 727
-459 773
:

:
:
:
:
:
288 379
47 928
27 820
36 248
125 683
-
50 700
778 589
101 520
532 816
51 911
92 342
-490 210
:

:
:
:
:
:
377 334
62 686
40 567
58 352
146 417
-
69 312
996 699
120 846
677 656
60 672
137 525
-619 365
:

:
:
:
:
:
426 784
65 525
29 958
70 387
175 204
-
85 710
1 175 596
127 872
880 156
28 314
139 254
-748 812
:

:
:
:
:
:
553 558
64 279
46 866
148 545
198 091
-
95 777
1 406 562
127 904
1 129 345
26 693
122 620
-853 004
:

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-43 931

12 021

-46 950

-40 914

-44 320

-76 172

-159 157

-150 043

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

61=(-)33

Net acquisition of financial assets

Incurrence in liabilities not in government debt

62

Valuation effects and other changes in volume in government debt

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

53 670
9 739

:

:

:

:
:
:
:
:
:
:
:
:
:
:
42 101

-4 208
7 813

27 793

-24 512

3 595

937
399 707
77 425
291 605
2 358
289 247
30 677
25 618
5 059
:
:
66 335

47 493
543

5 809

-2 559

-1 449

-1 258
551 972
88 189
414 747
24 280
390 467
49 036
29 934
19 102
:
:
54 886

45 086
4 172

10 145

-5 182

-16

-775
597 058
93 581
454 979
20 964
434 015
48 498
27 612
20 886
:
:
62 874

49 133
4 813

7 758

229

1 230

-4 404
646 191
101 520
492 760
18 249
474 511
51 911
26 983
24 928
:
:
75 748

140 112
63 940

68 726

-13 457

189 242
30 085

56 172

-11 848

-778

-8 831

9 449
786 303
120 846
604 785
31 406
573 379
60 672
34 690
25 982
:
:
103 253

-5 408
975 545
127 872
819 359
57 304
762 055
28 314
7 636
20 678
0
0
95 483

215 374
65 331

2 282

-1 608

58 180

6 477
1 190 919
127 904
1 036 322
54 434
981 888
26 693
4 768
21 925
0
0
111 145

140 513
10 979
-35 983
784 243
:

179 299
13 529
16 189
1 027 568
5 159

268 973
18 222
-45 565
1 330 418
5 711

286 025
19 416
-24 546
1 406 620
5 705

297 327
20 204
-28 488
1 484 273
5 660

316 847
21 612
-51 582
1 519 597
5 657

331 165
22 667
-132 342
1 485 727
5 748

338 157
23 850
-124 809
1 555 548
5 736

 Government finance statistics – summary tables 1/2016

126

United Kingdom

Consolidated general government (S.13)

in million national currency

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

Table A - Summary table

2011

2012

2013

2014

2015

2015

2015

2015

2015

2015

Government revenue and expenditure
635 804
450 965
205 573
242 456
2 936
128 152
43 372
12 555
760
759 827
186 630
171 185
51 648
8 012
234 461
234 461
46 509
14 612
46 770
48 275

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
15a
16
17
18
19

Government deficit

641 074
451 459
211 225
237 105
3 129
131 560
41 351
15 937
767
778 621
189 040
171 580
48 320
9 125
245 921
245 921
46 628
23 720
44 287
46 198

682 429
468 042
220 603
243 184
4 255
134 807
43 811
33 918
1 851
779 973
197 332
167 154
49 506
9 219
250 774
250 774
48 793
13 348
43 847
45 721

695 744
484 304
232 135
248 283
3 886
138 660
45 057
25 945
1 778
797 925
204 941
170 449
48 953
9 960
256 793
256 793
45 351
14 315
47 163
49 555

724 038
504 063
238 633
260 982
4 448
145 718
46 794
25 547
1 916
806 259
206 713
172 139
43 729
11 871
262 482
262 482
45 723
16 615
46 987
49 878

-138 154

-124 066
-14 088
-138 154

-2 996

-121 070
-14 088

663 558
474 449
237 949
232 052
4 448
139 816
20 464
26 487
2 342
742 583
130 340
108 482
43 260
9 736
229 325
229 325
164 885
25 994
30 561
31 014

198 634
29 614
684
28 930
0
5 902
26 330
123 126
13 662
201 830
76 373
63 657
3 465
2 135
33 157
33 157
1 908
4 709
16 426
18 864

20=1-10

-124 023

-137 547

-97 544

-102 181

-82 221

-79 025

-3 196

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

-1 469

-2 379

3 056

-3 202

-1 186

-122 554
9 886
12 037
7 555
-3 283
-1 121
-5 302
132 440
7 934
129 129
-1 284
-3 339

-135 168
11 565
2 886
1 720
4 202
1 263
1 494
146 733
-2 528
109 811
1 171
38 279

-100 600
-25 772
5 390
-3 741
1 176
-29 462
865
74 828
-7 301
79 354
412
2 363

-98 979
12 681
6 326
6 204
6 002
-8 209
2 358
111 660
17 852
87 461
1 299
5 048

-81 035
332
-3 913
16 529
-236
-13 784
1 736
81 367
11 802
58 890
8 815
1 860

:
-12 136
-45 931

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

:
-18 049
144 060

:
29 365
-38 570

:
-338
-89 520

:
5 127
171 758

-162 109

67 935

89 182

-166 631

33 795

:

:

:

:

:

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
:
:
:
:
560 215
79 810
49 115
149 874
195 738
-
85 678
1 776 533
126 593
1 485 168
27 818
136 954
-1 216 318
:
Table B - Government debt and link with the deficit

:
:
:
:
:
586 325
77 481
54 070
149 776
213 803
-
91 195
1 791 225
133 761
1 479 092
27 496
150 876
-1 204 900
:

:
:
:
:
:
545 395
75 748
53 852
145 383
180 027
-
90 385
1 683 062
135 982
1 391 994
27 924
127 162
-1 137 667
:

:
:
:
:
:
578 023
81 171
55 022
154 351
200 863
-
86 616
2 059 951
144 404
1 747 999
29 663
137 885
-1 481 928
:

:
:
:
:
:
566 219
73 102
71 291
152 604
187 377
-
81 845
2 095 387
155 651
1 768 057
33 623
138 056
-1 529 168
:

57=20

-124 023

-137 547

-97 544

-102 181

-82 221

-4 335
555
259
-359
0
-4 790
-4 335
555
259
-359
-4 790

-4 892
-4 892

:

-97 764
-879
-3 136
-65 098
0

-28 651
-97 764
-879
-3 136
-65 098
-28 651

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

133 263
9 240

9 886

3 339

96 549
-40 998

11 565

-38 279

75 208
-22 336

-25 772

-2 363

106 252
4 071

12 681

-5 048

60 793
-21 428

332

-1 860

455
455

-4 335

4 790

-2 516

-11 905

2 743

-360

-18 714

0

-18 714

-1 469
1 324 182
135 982
1 160 276
69 318
1 090 958
27 924
5 436
22 488
403
0
129 600

-2 379
1 420 731
133 761
1 259 474
49 825
1 209 649
27 496
4 520
22 976
2 016
0
131 551

3 056
1 495 939
126 593
1 341 528
35 284
1 306 244
27 818
5 114
22 704
3 226
0
128 925

-3 202
1 602 191
144 404
1 428 124
60 349
1 367 775
29 663
6 628
23 035
3 226
0
136 193

-1 186
1 662 984
155 651
1 473 710
79 748
1 393 962
33 623
10 374
23 249
3 226
0
144 393

0
-69 113
-879
-3 136
-2 591
-545
-65 098
0
-65 098

Table C - Memorandum items

75
76
77=20+18-76
78
79

339 709
25 266
-102 519
1 619 480
5 591

345 769
26 500
-119 760
1 665 213
5 342

348 062
27 387
-81 084
1 734 949
5 226

358 579
28 246
-83 264
1 817 234
:

361 234
29 176
-64 410
1 864 640
:

1 958

-80 983
-2 538
-8 292
16 143
-3 316
-13 333
6 260
78 445
11 247
58 041
9 267
-110

:
-8 660
-43 192

34 532

:

:
:
:
:
:
471 523
37 860
67 752
202 151
57 144
:
106 616
2 012 844
156 530
1 767 108
15 373
73 833
-1 541 321
:

-79 025

59 841
-19 184

-2 538

110

1 958
1 644 664
156 530
1 472 761
82 339
1 390 422
15 373
9 798
5 575
:
:
:

236 634
18 276
-66 740

-3 144

-52
7 205
3 824
127
3 439
-451
266
7 257
0
590
-93
6 760

:
1 416
2 153

-737

:

:
:
:
:
:
192 460
36 121
6 675
15 551
130 233
:
3 880
180 307
0
4 085
83 348
92 874
12 153
:

-3 196

497
-2 699

7 205

-6 760

0

-3 144
87 433
:
4 085
0
4 085
83 348
576
82 772
:
:
:

124 600
10 900
2 330

 Government finance statistics – summary tables 1/2016

127

United Kingdom

Consolidated general government (S.13)

Table A - Summary table

Government revenue and expenditure
Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl. own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

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
15a
16
17
18
19

Government deficit

in % of GDP

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

1995 2000

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015 2015

2015

2015

2015

2015

36.2
26.4
12.3
14.0
0.2
6.9
1.5
1.4
0.0
41.8
8.0
10.0
3.3
0.6
14.1
14.1
2.2
1.2
2.4
2.4

39.0
28.8
13.0
15.6
0.2
7.2
1.6
1.3
0.0
37.8
8.4
9.3
2.6
0.4
12.0
12.0
2.7
0.7
1.7
1.8

39.2
27.8
12.1
15.5
0.2
7.9
2.5
0.9
0.1
42.8
10.5
10.8
2.0
0.6
12.5
12.5
3.0
1.9
1.5
1.5

40.0
28.5
12.1
16.2
0.3
7.9
2.7
0.9
0.1
42.9
10.8
10.8
2.0
0.6
12.2
12.2
2.9
1.0
2.5
2.6

39.8
28.2
12.0
15.9
0.3
7.8
2.7
1.0
0.1
42.8
10.8
10.6
2.2
0.6
12.3
12.3
2.8
1.0
2.4
2.6

41.6
29.5
11.6
16.2
1.6
8.1
2.8
1.2
0.1
46.6
11.6
10.6
2.2
0.6
12.9
12.9
2.8
2.8
3.0
3.1

38.9
26.6
11.1
15.2
0.3
8.1
3.0
1.1
0.1
49.6
12.6
11.2
1.9
0.6
14.7
14.7
3.1
2.2
3.3
3.4

39.1
27.4
12.2
15.0
0.2
8.0
2.9
0.8
0.1
48.8
12.1
11.1
2.9
0.6
14.6
14.6
3.2
1.2
3.2
3.2

39.3
27.8
12.7
15.0
0.2
7.9
2.7
0.8
0.0
46.9
11.5
10.6
3.2
0.5
14.5
14.5
2.9
0.9
2.9
3.0

38.5
27.1
12.7
14.2
0.2
7.9
2.5
1.0
0.0
46.8
11.4
10.3
2.9
0.5
14.8
14.8
2.8
1.4
2.7
2.8

39.3
27.0
12.7
14.0
0.2
7.8
2.5
2.0
0.1
45.0
11.4
9.6
2.9
0.5
14.5
14.5
2.8
0.8
2.5
2.6

38.3
26.7
12.8
13.7
0.2
7.6
2.5
1.4
0.1
43.9
11.3
9.4
2.7
0.5
14.1
14.1
2.5
0.8
2.6
2.7

38.8
27.0
12.8
14.0
0.2
7.8
2.5
1.4
0.1
43.2
11.1
9.2
2.3
0.6
14.1
14.1
2.5
0.9
2.5
2.7

-7.4

-6.7
-0.8
-7.4

-0.2

-6.5
-0.8

35.6
25.4
12.8
12.4
0.2
7.5
1.1
1.4
0.1
39.8
7.0
5.8
2.3
0.5
12.3
12.3
8.8
1.4
1.6
1.7

10.7
1.6
0.0
1.6
0.0
0.3
1.4
6.6
0.7
10.8
4.1
3.4
0.2
0.1
1.8
1.8
0.1
0.3
0.9
1.0

20=1-10

Net lending ( + ) / net borrowing (-)

-5.6

1.2

-3.5

-2.9

-3.0

-5.0

-10.7

-9.6

-7.7

-8.3

-5.6

-5.6

-4.4

-4.2

-0.2

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus financial accounts)

Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

0.0

-5.6
-0.3
0.3
-0.1
-0.1
-0.4
0.0
5.3
0.6
4.4
0.2
0.2

-0.1

1.3
2.7
1.8
0.7
0.2
-0.2
0.1
1.4
0.3
-1.4
0.1
2.4

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other 
changes in assets / liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in 
assets / liabilities

:

:

-2.0

:

Government balance sheet 

:
:
:

:
0.4
2.4

0.0

-3.6
0.4
-0.1
0.2
0.2
-0.3
0.4
4.0
0.4
3.0
0.4
0.2

:
1.6
0.4

1.2

:

0.6

-0.4

0.4

-0.3

-2.7
0.5
0.7
0.1
0.3
-0.5
-0.1
3.2
0.5
2.6
0.1
0.0

:
0.5
-0.1

-0.1

-2.8
0.7
0.5
0.2
0.2
-0.3
0.1
3.6
0.4
2.9
0.0
0.4

:
-0.4
-1.3

0.8

-5.6
4.5
0.8
0.3
1.5
0.6
1.3
10.2
1.3
7.4
0.6
0.9

:
1.3
4.2

-10.3
3.8
0.2
-0.5
0.8
2.4
0.9
14.1
0.5
14.8
-2.0
0.8

:
-0.5
-2.1

1.6

0.6

-2.9

:

:

:

:

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

:
:
:
:
:
22.2
2.3
3.0
2.3
9.8

:
:
:
:
:
20.3
4.1
2.4
1.6
8.4

4.7
54.8
8.7
36.6
3.0
6.6

3.8
51.1
7.5
32.3
3.0
8.3
-32.6 -30.8
:

:

:
:
:
:
:
20.2
2.2
1.9
2.2
10.2

3.8
52.6
6.6
35.0
3.7
7.4
-32.4
:

:
:
:
:
:
19.4
2.6
1.9
2.2
9.0

3.7
52.1
6.7
34.9
3.4
7.1
-32.7
:

:
:
:
:
:
19.4
3.2
1.9
2.4
8.5

3.4
52.5
6.8
35.9
3.5
6.2
-33.0
:

:
:
:
:
:
24.8
4.1
2.7
3.8
9.6

4.6
65.6
8.0
44.6
4.0
9.1
-40.8
:

:
:
:
:
:
28.7
4.4
2.0
4.7
11.8

5.8
79.1
8.6
59.2
1.9
9.4
-50.4
:

-0.1

-7.6
0.6
0.7
0.5
-0.2
-0.1
-0.3
8.2
0.5
8.0
-0.1
-0.2

:
-1.1
8.9

-10.0

-0.1

-8.1
0.7
0.2
0.1
0.3
0.1
0.1
8.8
-0.2
6.6
0.1
2.3

:
1.8
-2.3

4.1

0.2

-5.8
-1.5
0.3
-0.2
0.1
-1.7
0.0
4.3
-0.4
4.6
0.0
0.1

:
0.0
-5.2

-0.2

-5.4
0.7
0.3
0.3
0.3
-0.5
0.1
6.1
1.0
4.8
0.1
0.3

:
0.3
9.5

5.1

-9.2

-0.1

-4.3
0.0
-0.2
0.9
0.0
-0.7
0.1
4.4
0.6
3.2
0.5
0.1

:
-0.7
-2.5

1.8

:

:

:

:

:

:
:
:
:
:
33.7
4.7
3.3
9.0
11.1

:
:
:
:
:
35.2
4.7
3.2
9.0
12.8

:
:
:
:
:
32.3
4.6
2.8
8.6
11.3

:
:
:
:
:
31.8
4.5
3.0
8.5
11.1

:
:
:
:
:
30.4
3.9
3.8
8.2
10.0

-10.1
0.1
-0.8
0.4
0.6
0.0
0.0
10.2
-0.3
10.5
-0.1
0.1

:
8.0
4.6

3.4

:

:
:
:
:
:
35.6
4.1
3.0
9.5
12.7

4.8

4.9

5.5

5.6

6.2

4.4
90.4 103.9 107.6 102.4 113.4 112.4
8.3
94.8
1.8
7.4
-82.0
:

7.3
85.6
1.6
7.9
-70.1
:

7.9
96.2
1.6
7.6
-81.5
:

8.4
86.0
1.7
7.9
-70.2
:

8.0
88.8
1.7
9.1
-72.4
:

8.2
72.6
1.7
7.9
-54.8
:

0.1

-4.3
-0.1
-0.4
0.9
-0.2
-0.7
0.3
4.2
0.6
3.1
0.5
0.0

:
-0.5
-2.3

1.9

:

:
:
:
:
:
25.3
2.0
3.6
10.8
3.1

-0.2
0.0
0.0
0.0
0.0
-0.3
-0.2
0.0
0.0
0.0
-0.3

-0.3
-0.3

:

-5.2
0.0
-0.2
-3.5
0.0

5.7
-1.5
-5.2 107.9
8.4
0.0
94.8
-0.2
0.8
-3.5
4.0
-1.5
-82.7
:

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-5.6

1.2

-3.5

-2.9

-3.0

-5.0

-10.7

-9.6

-7.7

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

Net acquisition of financial assets

61=(-)33

Incurrence in liabilities not in government debt

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Valuation effects and other changes in volume in 
government debt

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

6.8
1.2

:

:

:

:
:
:
:
:
:
:
:
:
:
:
5.4

-0.4
0.8

2.7

-2.4

0.3

0.1
38.9
7.5
28.4
0.2
28.1
3.0
2.5
0.5
:
:
6.5

3.6
0.0

0.4

-0.2

-0.1

-0.1
41.5
6.6
31.2
1.8
29.3
3.7
2.2
1.4
:
:
4.1

3.2
0.3

0.7

-0.4

0.0

-0.1
42.4
6.7
32.3
1.5
30.9
3.4
2.0
1.5
:
:
4.5

3.3
0.3

0.5

0.0

0.1

-0.3
43.5
6.8
33.2
1.2
32.0
3.5
1.8
1.7
:
:
5.1

9.2
4.2

4.5

-0.9

-0.1

0.6
51.7
8.0
39.8
2.1
37.7
4.0
2.3
1.7
:
:
6.8

12.7
2.0

3.8

-0.8

-0.6

-0.4
65.7
8.6
55.1
3.9
51.3
1.9
0.5
1.4
0.0
0.0
6.4

13.8
4.2

0.1

-0.1

8.2
0.6

0.6

0.2

3.7

-0.2

0.4
76.6
8.2
66.6
3.5
63.1
1.7
0.3
1.4
0.0
0.0
7.1

-0.1
81.8
8.4
71.6
4.3
67.4
1.7
0.3
1.4
0.0
0.0
8.0

-8.3

5.8
-2.5

0.7

-2.3

-0.7

-0.1
85.3
8.0
75.6
3.0
72.6
1.7
0.3
1.4
0.1
0.0
7.9

-5.6

4.3
-1.3

-1.5

-0.1

0.2

0.2
86.2
7.3
77.3
2.0
75.3
1.6
0.3
1.3
0.2
0.0
7.4

-5.6

5.8
0.2

0.7

-0.3

0.0

-0.2
88.2
7.9
78.6
3.3
75.3
1.6
0.4
1.3
0.2
0.0
7.5

-4.4

3.3
-1.1

0.0

-0.1

-1.0

-0.1
89.2
8.3
79.0
4.3
74.8
1.8
0.6
1.2
0.2
0.0
7.7

0.0
0.0

-0.2

0.3

0.0

0.0
-3.7
0.0
-0.2
-0.1
0.0
-3.5
0.0
-3.5

17.9
1.4
-4.6

17.4
1.3
1.6

20.2
1.4
-3.4

20.3
1.4
-1.7

20.0
1.4
-1.9

20.9
1.4
-3.4

22.3
1.5
-8.9

21.7
1.5
-8.0

21.0
1.6
-6.3

20.8
1.6
-7.2

20.1
1.6
-4.7

19.7
1.6
-4.6

19.4
1.6
-3.5

-4.2

3.2
-1.0

-0.1

0.0

-1.0

0.1
88.2
8.4
79.0
4.4
74.6
0.8
0.5
0.3
:
:
:

12.7
1.0
-3.6

-0.2

0.0
0.4
0.2
0.0
0.2
0.0
0.0
0.4
0.0
0.0
0.0
0.4

:
0.1
0.1

0.0

:

:
:
:
:
:
10.3
1.9
0.4
0.8
7.0

0.2
9.7
0.0
0.2
4.5
5.0
0.7
:

-0.2

0.0
-0.1

0.4

-0.4

0.0

-0.2
4.7
:
0.2
0.0
0.2
4.5
0.0
4.4
:
:
:

6.7
0.6
0.1

 Government finance statistics – summary tables 1/2016

128

United Kingdom

Consolidated general government (S.13)

Table A - Summary table

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

annual growth rates**

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
15a
16
17
18
19

Government deficit

20=1-10

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

6.8
6.8
5.8
7.6
13.5
6.9
10.1
0.5
58.9
5.7
8.6
6.3
0.0
6.8
3.2
3.2
15.0
-1.6
4.4
2.3

15.7
81.0
59.5
15.3
-2.7
4.0
3.0
4.5
-4.2
2.9
51.6

5.3
3.8
1.5
5.6
8.2
5.9
16.6
18.5
97.7
7.4
9.1
8.6
-9.7
6.5
7.1
7.1
2.7
28.2
19.4
19.0

0.9
1.1
4.7
-1.7
-0.6
2.1
9.5
-22.3
25.1
7.5
12.2
7.5
-10.3
25.1
4.9
4.9
14.2
9.0
9.0
9.2

5.7
4.4
5.0
4.0
1.5
11.2
6.5
-2.3
11.0
9.2
9.2
9.8
4.1
17.9
7.7
7.7
8.2
29.5
10.3
10.6

8.0
6.6
5.3
7.6
18.8
9.5
27.1
3.2
-21.2
8.3
11.8
9.3
7.6
-4.7
6.7
6.7
3.6
-21.2
22.9
21.2

7.4
6.8
2.3
10.6
9.7
7.6
14.1
1.8
81.7
7.2
7.4
7.6
12.2
15.0
4.4
4.4
9.5
152.6
-37.2
-36.3

-6.9
-28.8
-10.4
25.1
-4.2
-1.0
-3.5
-3.0
-2.8
-20.3
-0.4

-1.9
-10.7
5.5
7.0
-4.1
1.5
3.9
2.9
4.0
12.4
1.9

0.4
7.0
-10.8
16.3
-4.1
5.4
7.2
3.5
10.1
9.7
0.5

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
2.1
5.1

6.8

:

:
:
:
:
:
17.8
79.5
93.1
13.2
-2.4

3.4
8.0
4.5
-1.8
15.9
79.1

:
4.5
-1.3

-5.2

:

:
:
:
:
:
-2.4
-28.8
-12.1
20.7
7.7

-0.4
-4.8
-3.1
-6.2
-18.1
3.8

:
5.5
6.8

7.6

:

:
:
:
:
:
3.7
-8.7
7.6
4.7
7.9

0.3
10.7
2.8
6.9
10.9
30.7

:
6.6
-2.7

-8.5

:

:
:
:
:
:
7.0
7.8
-10.0
17.6
8.7

6.5
4.4
3.4
7.4
25.5
-8.6

Table B - Government debt and link with the deficit

7.8
8.3
5.7
10.3
13.5
5.3
15.6
-0.9
-27.3
6.1
9.0
5.9
6.0
20.4
3.3
3.3
2.6
-46.1
82.5
79.6

3.8
25.7
10.3
7.9
-2.8
3.1
7.2
6.1
8.6
-1.3
5.3

:
-2.2
-2.5

-2.7

5.0
4.5
5.2
4.0
8.2
4.6
7.2
18.5
18.3
5.3
5.6
3.1
15.4
2.4
6.7
6.7
3.1
6.6
0.7
5.7

2.8
29.5
3.1
16.1
-5.8
-2.8
6.5
8.5
8.0
1.6
-0.2

:
2.8
-0.2

-2.1

2.4
-3.1
14.1
10.9
-3.8
11.9
8.3
7.1
9.7
10.5
2.5

:
9.0
0.8

-4.1

1.0
3.0
10.4
7.2
-3.8
3.9
8.0
3.4
10.7
23.8
-2.7

:
6.0
3.1

1.3

:

:
:
:
:
:
7.1
4.3
6.7
4.7
8.9

5.9
11.2
3.4
15.5
29.3
-3.6

:

:

:

:
:
:
:
:
11.4
-3.6
14.1
10.5
14.2

13.4
9.1
7.0
12.7
8.6
-3.8

:
:
:
:
:
1.6
25.1
2.3
8.0
-5.9

4.1
4.6
6.1
5.5
-1.1
2.0

:
:
:
:
:
5.6
30.2
6.7
17.3
-1.2

-2.4
6.3
8.5
8.5
7.0
-7.4

6.8
7.0
-1.1
4.2
548.4
5.5
3.5
24.5
-17.2
11.4
9.7
2.6
3.4
0.0
7.2
7.2
1.9
185.6
28.2
21.6

23.8
25.1
18.2
61.7
7.2
39.8
19.8
19.0
21.1
17.8
14.6

:
7.0
8.2

8.9

:

:
:
:
:
:
30.8
30.8
45.8
61.0
16.5

36.7
28.0
19.0
27.2
16.9
48.9

-8.5
-11.8
-6.1
-8.5
-83.2
-1.5
7.2
-11.3
-13.6
4.1
6.4
3.1
-17.4
6.3
10.9
10.9
9.1
-24.1
7.1
7.9

14.9
5.3
-19.5
20.8
24.3
18.9
21.1
5.8
32.5
-47.8
8.6

:
-1.8
-3.1

-3.9

5.4
7.9
14.9
3.6
-37.2
2.6
1.7
-22.5
-21.1
3.0
0.3
3.6
60.7
-4.1
4.4
4.4
6.5
-41.8
-0.8
-0.7

0.5
-19.8
22.3
12.6
-0.4
0.5
13.5
-3.9
18.6
-4.5
1.2

:
29.2
6.1

-7.0

4.4
5.8
8.1
3.8
11.1
3.5
-5.0
2.6
-16.2
0.1
-0.5
-0.7
14.2
-13.3
3.1
3.1
-5.9
-21.6
-4.7
-3.9

1.8
18.7
16.1
-2.2
-0.6
-5.5
9.4
6.2
11.4
-4.8
-2.7

:
-3.3
10.2

19.0

0.8
0.1
2.7
-2.2
6.6
2.7
-4.7
26.9
0.9
2.5
1.3
0.2
-6.4
13.9
4.9
4.9
0.3
62.3
-5.3
-4.3

2.1
3.8
3.2
2.9
0.7
1.7
8.7
-1.9
7.9
4.2
30.1

:
5.4
-2.3

-6.0

6.5
3.7
4.4
2.6
36.0
2.5
5.9
112.8
141.3
0.2
4.4
-2.6
2.5
1.0
2.0
2.0
4.6
-43.7
-1.0
-1.0

-4.4
7.0
-6.9
0.8
-13.8
0.9
4.2
-5.5
5.4
1.5
1.6

:
-0.1
-5.0

-7.4

2.0
3.5
5.2
2.1
-8.7
2.9
2.8
-23.5
-3.9
2.3
3.9
2.0
-1.1
8.0
2.4
2.4
-7.1
7.2
7.6
8.4

2.3
7.9
12.6
4.0
-4.2
2.8
6.3
14.1
5.9
4.7
3.7

:
0.9
9.7

13.7

4.1
4.1
2.8
5.1
14.5
5.1
3.9
-1.5
7.8
1.0
0.9
1.0
-10.7
19.2
2.2
2.2
0.8
16.1
-0.4
0.7

0.1
-4.8
30.0
-0.2
-6.9
2.0
3.9
8.2
3.4
29.7
1.3

:
-2.1
-2.2

-2.3

:

:

:

:

:

:

:

:
:
:
:
:
13.1
4.5
-26.2
20.6
19.7

23.7
17.9
5.8
29.9
-53.3
1.3

:
:
:
:
:
29.7
-1.9
56.4
111.0
13.1

11.7
19.6
0.0
28.3
-5.7
-11.9

:
:
:
:
:
-1.5
17.8
14.9
-2.1
-9.1

-5.6
19.7
6.3
23.3
4.6
3.7

:
:
:
:
:
7.5
2.3
0.4
3.0
18.8

0.9
6.4
-1.6
6.3
-1.5
18.6

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:
:
84.4

Table C - Memorandum items

75
76
77=20+18-76
78
79

(**) or contributions for items 22 to 38

6.9
4.5

6.2
1.4

1.1

-3.8
-2.7

-3.6

0.1

0.7

0.1
-3.8
-3.1
-2.5
358.8
-5.5
-18.1
-24.1
12.2
:
:
-22.6

7.7
3.8

3.8
1.5

-6.0

4.4
-1.6

-1.0

-0.4

0.1

-0.3
4.4
2.8
4.3
96.0
0.7
10.9
9.1
16.9
:
:
-1.8

9.5
5.8

5.1
2.2

-10.0

-10.1

-9.3

-7.4

-7.4

-11.8

-20.2

-15.4

-10.4

-10.4

10.7
0.6

0.2

-0.2

0.3

0.3
10.7
3.4
11.2
12.4
11.1
25.5
4.1
93.9
:
:
-0.5

9.8
9.2

6.2
2.7

13.6
3.4

0.5

0.6

0.2

2.1
13.6
3.4
14.4
21.0
13.8
29.3
24.3
37.7
:
:
5.3

8.5
4.8

5.5
2.5

9.4
0.1

1.2

-0.5

-0.3

-0.2
9.4
7.0
10.0
-15.8
12.2
8.6
9.1
7.8
:
:
3.9

6.7
7.1

6.0
1.4

8.2
0.8

1.8

-0.9

0.0

-0.1
8.2
6.1
9.7
-13.7
11.2
-1.1
-7.8
9.3
:
:
14.6

6.3
6.6

5.7
-0.1

8.2
0.8

1.3

0.0

0.2

-0.7
8.2
8.5
8.3
-13.0
9.3
7.0
-2.3
19.4
:
:
20.5

4.0
4.1

5.5
-0.8

21.7
9.9

10.6

-2.1

-0.1

1.5
21.7
19.0
22.7
72.1
20.8
16.9
28.6
4.2
:
:
36.3

6.6
7.0

2.4
-0.1

24.1
3.8

7.1

-1.5

-1.1

-0.7
24.1
5.8
35.5
82.5
32.9
-53.3
-78.0
-20.4
:
:
-7.5

4.5
4.9

-2.2
1.6

22.1
6.7

0.2

-0.2

6.0

0.7
22.1
0.0
26.5
-5.0
28.8
-5.7
-37.6
6.0
:
:
16.4

2.1
5.2

4.7
-0.2

11.2
0.8

0.8

0.3

-0.2

-0.1
11.2
6.3
12.0
27.3
11.1
4.6
14.0
2.6
:
:
16.6

0.5
5.9

4.1
-2.5

7.3
-3.1

0.9

-2.9

-0.9

-0.2
7.3
-1.6
8.5
-28.1
10.9
-1.5
-16.9
2.2
400.2
:
1.5

1.8
4.9

2.8
-4.5

:
:
:
:
:
-4.5
3.0
-9.2
0.1
-8.4

-6.0
-0.8
-5.4
0.4
1.2
-9.2

-6.9

5.3
-1.6

-1.8

-0.2

0.2

0.2
5.3
-5.4
6.5
-29.2
8.0
1.2
13.1
-1.2
60.0
:
-2.0

0.7
3.3

4.2
-2.2

:
:
:
:
:
3.2
1.7
12.0
3.0
2.6

1.1
16.0
14.1
17.7
6.6
0.7

-6.8

7.1
0.3

0.8

-0.3

0.0

-0.2
7.1
14.1
6.5
71.0
4.7
6.6
29.6
1.5
0.0
:
5.6

3.0
3.1

4.7
:

:
:
:
:
:
-2.0
-9.9
29.6
-1.1
-6.7

-5.5
1.7
7.8
1.1
13.3
0.1

-5.1

3.8
-1.3

0.0

-0.1

-1.2

-0.1
3.8
7.8
3.2
32.1
1.9
13.3
56.5
0.9
0.0
:
6.0

0.7
3.3

2.6
:

 Government finance statistics – summary tables 1/2016

129

Iceland

Consolidated general government (S.13)

Table A - Summary table

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
15a
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl . own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

Government deficit

20=1-10

Net lending ( + ) / net borrowing (-)

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus  financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other changes in assets 
/ liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in assets / 
liabilities

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

61=(-)33

Net acquisition of financial assets

Incurrence in liabilities not in government debt

62

Valuation effects and other changes in volume in government debt

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

1995

2000

2005

2006

2007

2008

2009

2010

in million national currency

:
:
:
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298 603
234 890
124 228
109 785
877
19 680
22 983
20 375
674
289 946
70 794
96 163
23 376
12 251
38 282
38 282
8 981
7 055
33 042
33 042

484 428
384 558
195 761
187 684
1 113
32 777
35 921
30 266
906
437 351
109 787
155 385
22 537
20 808
63 645
63 645
16 212
9 390
39 585
39 585

562 151
447 143
227 054
218 841
1 248
38 414
37 605
38 601
388
491 996
124 474
173 120
25 235
20 348
66 650
66 650
18 844
8 952
54 371
54 371

626 457
493 174
244 088
246 963
2 123
39 594
41 029
52 392
267
559 387
143 610
187 091
32 952
23 518
75 378
75 378
23 038
9 369
64 431
64 431

655 803
503 018
231 911
269 474
1 633
41 644
47 491
63 420
230
858 162
174 270
208 885
47 518
27 594
89 778
89 778
30 251
204 515
75 351
75 351

617 098
462 755
210 406
250 395
1 954
45 912
46 485
61 731
215
771 326
191 444
216 455
95 894
28 286
122 363
122 363
32 577
19 870
64 437
64 437

641 141
477 979
220 510
254 710
2 759
63 599
48 930
50 362
272
799 305
195 315
219 395
77 238
27 762
120 956
120 956
30 027
72 980
55 632
55 632

8 657

47 078

70 155

67 070

-202 358

-154 228

-158 164

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454 013
:

157 461
13 487
28 213
701 627
:

247 933
18 681
67 982
1 054 900
:

280 811
20 822
103 705
1 195 958
:

312 501
22 829
108 673
1 363 977
:

362 878
27 214
-154 221
1 541 784
:

394 925
33 511
-123 302
1 589 405
:

399 381
33 601
-136 133
1 618 101
:

 Government finance statistics – summary tables 1/2016

130

Iceland

Consolidated general government (S.13)

in million national currency

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

Table A - Summary table

2011

2012

2013

2014

2015

2015

2015

2015

2015

2015

Government revenue and expenditure
682 304
519 116
233 055
284 592
1 469
66 820
49 787
46 377
204
777 342
206 099
229 037
70 481
29 154
138 352
138 352
27 956
29 821
46 441
46 441

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
15a
16
17
18
19

Government deficit

740 768
561 567
254 689
304 735
2 143
64 882
56 584
57 539
196
807 229
213 887
242 024
84 066
30 485
134 950
134 950
27 475
26 656
47 686
47 686

795 732
606 243
266 922
336 651
2 671
69 899
57 455
61 898
237
830 530
222 234
256 169
86 505
31 070
133 645
133 645
29 534
16 466
54 908
54 908

906 988
700 831
314 239
383 848
2 743
73 432
60 840
71 635
249
908 205
230 421
275 652
94 411
29 477
139 441
139 441
30 532
46 543
61 728
61 728

931 116
733 779
333 820
396 850
3 110
78 927
64 266
53 878
264
941 851
239 003
304 935
97 314
29 422
141 767
141 767
29 892
35 454
64 065
64 065

-214 993

-210 926
-4 068
-214 993

0

-210 926
-4 068

693 722
529 496
297 622
228 765
3 110
78 927
33 665
51 299
334
693 333
106 806
150 373
89 242
24 975
18 136
18 136
225 798
37 185
40 819
40 819

273 613
204 283
36 198
168 085
0
0
28 467
37 135
3 728
286 563
93 863
132 782
8 035
4 252
13 954
13 954
8 440
2 020
23 217
23 217

178 773
0
0
0
0
0
2 134
176 369
270
176 948
38 334
21 780
38
194
109 677
109 677
6 580
316
29
29

20=1-10

-95 038

-66 461

-34 798

-1 217

-10 735

390

-12 950

1 825

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

:

:
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:

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

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

:
:
:

:

:

:
:
:

:

:

:
:
:

:

:

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
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:
:
:
Table B - Government debt and link with the deficit

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57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

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Table C - Memorandum items

75
76
77=20+18-76
78
79

420 425
35 076
-83 673
1 700 507
:

436 303
36 976
-55 751
1 777 200
:

459 221
38 274
-18 164
1 889 136
:

484 850
39 617
20 893
2 003 638
:

520 143
40 471
12 858
2 205 479
:

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1 339 233
0
863 852
:
:
475 381
:
:

:

253 040
29 527
11 681

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:

209 122
10 944
-677

57 980
0
1 854

 Government finance statistics – summary tables 1/2016

131

Iceland

Consolidated general government (S.13)

Table A - Summary table

Government revenue and expenditure
Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl. own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

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
15a
16
17
18
19

Government deficit

20=1-10

Net lending ( + ) / net borrowing (-)

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus financial accounts)

Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other 
changes in assets / liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in 
assets / liabilities

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

Net acquisition of financial assets

61=(-)33

Incurrence in liabilities not in government debt

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Valuation effects and other changes in volume in 
government debt

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:

:

:
:
:

in % of GDP

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

1995 2000

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015 2015

2015

2015

2015

2015

:
:
:
:
:
:
:
:
:
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:
:

42.6
33.5
17.7
15.6
0.1
2.8
3.3
2.9
0.1
41.3
10.1
13.7
3.3
1.7
5.5
5.5
1.3
1.0
4.7
4.7

45.9
36.5
18.6
17.8
0.1
3.1
3.4
2.9
0.1
41.5
10.4
14.7
2.1
2.0
6.0
6.0
1.5
0.9
3.8
3.8

47.0
37.4
19.0
18.3
0.1
3.2
3.1
3.2
0.0
41.1
10.4
14.5
2.1
1.7
5.6
5.6
1.6
0.7
4.5
4.5

45.9
36.2
17.9
18.1
0.2
2.9
3.0
3.8
0.0
41.0
10.5
13.7
2.4
1.7
5.5
5.5
1.7
0.7
4.7
4.7

42.5
32.6
15.0
17.5
0.1
2.7
3.1
4.1
0.0
55.7
11.3
13.5
3.1
1.8
5.8
5.8
2.0
13.3
4.9
4.9

38.8
29.1
13.2
15.8
0.1
2.9
2.9
3.9
0.0
48.5
12.0
13.6
6.0
1.8
7.7
7.7
2.0
1.3
4.1
4.1

39.6
29.5
13.6
15.7
0.2
3.9
3.0
3.1
0.0
49.4
12.1
13.6
4.8
1.7
7.5
7.5
1.9
4.5
3.4
3.4

40.1
30.5
13.7
16.7
0.1
3.9
2.9
2.7
0.0
45.7
12.1
13.5
4.1
1.7
8.1
8.1
1.6
1.8
2.7
2.7

41.7
31.6
14.3
17.1
0.1
3.7
3.2
3.2
0.0
45.4
12.0
13.6
4.7
1.7
7.6
7.6
1.5
1.5
2.7
2.7

42.1
32.1
14.1
17.8
0.1
3.7
3.0
3.3
0.0
44.0
11.8
13.6
4.6
1.6
7.1
7.1
1.6
0.9
2.9
2.9

45.3
35.0
15.7
19.2
0.1
3.7
3.0
3.6
0.0
45.3
11.5
13.8
4.7
1.5
7.0
7.0
1.5
2.3
3.1
3.1

42.2
33.3
15.1
18.0
0.1
3.6
2.9
2.4
0.0
42.7
10.8
13.8
4.4
1.3
6.4
6.4
1.4
1.6
2.9
2.9

-9.7

-9.6
-0.2
-9.7

0.0

-9.6
-0.2

31.5
24.0
13.5
10.4
0.1
3.6
1.5
2.3
0.0
31.4
4.8
6.8
4.0
1.1
0.8
0.8
10.2
1.7
1.9
1.9

12.4
9.3
1.6
7.6
0.0
0.0
1.3
1.7
0.2
13.0
4.3
6.0
0.4
0.2
0.6
0.6
0.4
0.1
1.1
1.1

8.1
0.0
0.0
0.0
0.0
0.0
0.1
8.0
0.0
8.0
1.7
1.0
0.0
0.0
5.0
5.0
0.3
0.0
0.0
0.0

1.2

4.5

5.9

4.9

-13.1

-9.7

-9.8

-5.6

-3.7

-1.8

-0.1

-0.5

0.0

-0.6

0.1

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22.4
1.9
4.0

23.5
1.8
6.4

23.5
1.7
8.7

22.9
1.7
8.0

23.5
1.8
-10.0

24.8
2.1
-7.8

24.7
2.1
-8.4

24.7
2.1
-4.9

24.6
2.1
-3.1

24.3
2.0
-1.0

24.2
2.0
1.0

23.6
1.8
0.6

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60.7
0.0
39.2
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21.6
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11.5
1.3
0.5

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9.5
0.5
0.0

2.6
0.0
0.1

 Government finance statistics – summary tables 1/2016

132

Iceland

Consolidated general government (S.13)

Table A - Summary table

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

annual growth rates**

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
15a
16
17
18
19

9.1
8.9
5.2
13.4
26.5
10.6
6.1
13.6
-13.5
8.0
14.3
8.6
4.8
8.7
8.1
8.1
13.3
3.2
-3.5
-3.5

8.6
7.0
-0.9
16.1
-6.8
11.3
11.2
20.4
17.4
14.5
11.8
13.9
13.6
14.9
12.0
12.0
17.3
26.7
21.8
21.8

5.3
5.4
5.4
5.4
18.7
6.8
6.7
0.2
22.1
9.9
15.0
13.0
-5.7
7.0
19.4
19.4
21.4
-13.9
-5.1
-5.1

5.7
6.8
8.6
5.2
-4.9
11.4
6.9
-11.1
-42.1
6.3
4.6
7.2
-3.9
7.4
17.4
17.4
9.4
13.3
-3.5
-3.5

13.8
14.5
17.7
11.3
24.3
8.9
11.1
15.4
-62.0
6.6
8.4
6.1
-5.4
5.9
5.7
5.7
2.4
-1.6
16.7
16.7

18.0
18.6
18.1
19.4
-3.0
15.6
10.9
19.9
326.3
5.8
6.3
10.3
-1.0
21.5
0.2
0.2
13.2
9.4
-8.0
-8.0

16.0
16.3
16.0
16.6
12.0
17.2
4.7
27.5
-57.2
12.5
13.4
11.4
12.0
-2.2
4.7
4.7
16.2
-4.7
37.4
37.4

11.4
10.3
7.5
12.9
70.2
3.1
9.1
35.7
-31.1
13.7
15.4
8.1
30.6
15.6
13.1
13.1
22.3

4.7
2.0
-5.0
9.1
-23.1
5.2
15.7
21.1
-13.9
53.4
21.3
11.6
44.2
17.3
19.1
19.1
31.3
4.6 2083.0
16.9
16.9

18.5
18.5

-5.9
-8.0
-9.3
-7.1
19.7
10.3
-2.1
-2.7
-6.5
-10.1
9.9
3.6
101.8
2.5
36.3
36.3
7.7
-90.3
-14.5
-14.5

3.9
3.3
4.8
1.7
41.2
38.5
5.3
-18.4
26.2
3.6
2.0
1.4
-19.5
-1.9
-1.2
-1.2
-7.8
267.3
-13.7
-13.7

6.4
8.6
5.7
11.7
-46.7
5.1
1.8
-7.9
-24.8
-2.7
5.5
4.4
-8.7
5.0
14.4
14.4
-6.9
-59.1
-16.5
-16.5

8.6
8.2
9.3
7.1
45.9
-2.9
13.7
24.1
-4.2
3.8
3.8
5.7
19.3
4.6
-2.5
-2.5
-1.7
-10.6
2.7
2.7

7.4
8.0
4.8
10.5
24.6
7.7
1.5
7.6
21.1
2.9
3.9
5.8
2.9
1.9
-1.0
-1.0
7.5
-38.2
15.1
15.1

14.0
15.6
17.7
14.0
2.7
5.1
5.9
15.7
5.2
9.4
3.7
7.6
9.1
-5.1
4.3
4.3
3.4
182.7
12.4
12.4

2.7
4.7
6.2
3.4
13.4
7.5
5.6
-24.8
6.0
3.7
3.7
10.6
3.1
-0.2
1.7
1.7
-2.1
-23.8
3.8
3.8

Government deficit

20=1-10

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

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Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

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Table B - Government debt and link with the deficit

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

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

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:

:

:
:
:
:
:
:
:
:
:
:
:

:
:
:

:

:

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

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:

:

Table C - Memorandum items

75
76
77=20+18-76
78
79

(**) or contributions for items 22 to 38

11.4
7.2

8.6
:

12.8
7.7

12.8
:

14.2
4.6

6.1
:

6.0
5.6

3.2
:

6.5
6.9

11.0
:

8.3
8.9

9.7
:

13.3
11.5

13.4
:

11.3
9.6

14.0
:

16.1
19.2

13.0
:

8.8
23.1

3.1
:

1.1
0.3

1.8
:

5.3
4.4

5.1
:

3.8
5.4

4.5
:

5.3
3.5

6.3
:

5.6
3.5

6.1
:

7.3
2.2

10.1
:

 Government finance statistics – summary tables 1/2016

133

Norway

Consolidated general government (S.13)

Table A - Summary table

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
15a
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl . own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

Government deficit

1995

2000

2005

2006

2007

2008

2009

2010

in million national currency

514 503
303 367
150 969
151 423
975
92 708
43 285
75 143
0
484 126
68 600
132 002
24 864
35 102
158 895
144 910
19 727
4 941
39 995
39 960

861 544
499 411
201 811
296 327
1 273
132 570
54 223
175 340
0
633 821
89 704
183 787
23 185
31 615
218 552
195 224
25 311
10 938
50 729
51 436

1 131 373
673 936
238 999
433 169
1 768
173 846
62 549
221 042
0
836 626
113 945
244 498
31 535
39 903
299 183
258 754
38 761
3 620
65 181
68 476

1 303 230
760 172
265 741
492 368
2 063
189 223
65 388
288 447
0
904 014
120 301
260 230
52 786
40 591
310 292
266 887
41 290
3 601
74 923
77 883

1 376 223
785 263
287 934
494 753
2 576
205 257
74 618
311 085
0
973 890
129 958
283 352
60 457
40 693
322 690
278 489
46 986
3 209
86 545
88 974

1 535 671
855 232
287 305
565 954
1 973
224 871
78 645
376 923
0
1 048 571
140 361
309 927
51 404
44 989
346 807
298 514
51 358
5 635
98 090
99 625

1 371 001
768 705
286 614
479 660
2 431
233 433
83 004
285 859
0
1 119 801
156 259
331 894
31 063
49 311
378 426
326 722
58 919
4 592
109 337
110 152

1 450 867
843 920
307 922
533 621
2 377
243 329
88 988
274 630
0
1 165 716
163 191
349 987
26 908
52 383
401 669
345 532
62 070
4 008
105 500
107 357

20=1-10

Net lending ( + ) / net borrowing (-)

30 377

227 723

294 747

399 216

402 333

487 100

251 200

285 151

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus  financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other changes in assets 
/ liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in assets / 
liabilities

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

61=(-)33

Net acquisition of financial assets

Incurrence in liabilities not in government debt

62

Valuation effects and other changes in volume in government debt

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

:

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

:
:
:

:

:

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

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:

:

15 383

19 911

10 137

-2 240

3 210

2 897

560

212 340
341 249
61 002
103 604
58 049
64 627
53 967
128 909
:
20 542
101 160
7 207

:
:
:

:

:

:
:
:
:
:
1 552 642
160 589
280 590
314 250
609 613
4 205
187 600
485 708
:
203 580
220 124
62 004
1 066 934
:

274 836
309 304
27 490
50 624
151 971
55 362
23 857
34 468
:
6 822
44 064
-16 418

389 079
749 618
56 595
533 178
64 004
76 446
19 395
360 539
:
21 346
315 532
23 661

404 573
488 420
360
58 195
140 233
271 531
18 101
83 847
:
-14 731
70 639
27 939

483 890
298 092
-15 991
200 668
-514 657
553 951
74 121
-185 798
:
68 716
-286 215
31 701

248 303
62 070
-15 257
-333 533
106 895
346 631
-42 666
-186 233
:
208 973
-362 333
-32 873

284 591
376 903
9 926
176 632
65 535
89 313
35 497
92 312
:
22 841
52 611
16 860

:
306 015
9 711

:
163 097
-12 900

:
-176 288
-58 999

:
-239 978
293 005

:
209 544
-58 725

:
207 474
-6 043

296 304

175 997

-117 289

-532 983

268 269

213 517

:

:

:

:

:

:

:
:
:
:
:
3 364 908
175 001
735 286
827 307
1 374 205
14 592
253 109
933 100
:
232 831
602 686
97 583
2 431 808
:

:
:
:
:
:
4 277 623
231 636
1 221 766
884 595
1 664 522
15 994
275 104
1 280 739
:
247 854
911 457
121 428
2 996 884
:

:
:
:
:
:
4 589 755
233 152
1 177 204
942 988
1 938 134
16 142
298 277
1 305 587
:
235 259
920 897
149 431
3 284 168
:

:
:
:
:
:
4 647 869
225 703
1 675 661
605 104
1 846 075
13 339
295 326
1 412 794
:
313 492
917 924
181 378
3 235 075
:

:
:
:
:
:
4 919 483
208 152
1 175 292
701 353
2 554 400
14 964
280 286
1 167 836
:
516 285
503 499
148 052
3 751 647
:

:
:
:
:
:
5 503 860
219 305
1 339 636
767 670
2 869 908
14 842
307 341
1 254 105
:
542 015
555 296
156 794
4 249 755
:

:

:
:

:

:

:

:

61 762
:

:

330 295
:

:

:

:

:

:

:

:

1 073
:

:

:

:

:

:

66 301
:

-208 551
:

:

69 107
:

:

:

:

:

:

:

:

:

:

:
421 578
:
201 454
35 803
165 651
220 124
125 828
94 296

:
820 601
:
217 915
52 520
165 395
602 686
447 384
155 302

:
1 150 896
:
239 439
49 741
189 698
911 457
743 847
167 610

:
1 151 969
:
231 072
44 033
187 039
920 897
729 749
191 148

:
1 218 270
:
300 346
86 568
213 778
917 924
530 237
387 687

:
1 009 719
:
506 220
281 252
224 968
503 499
119 114
384 385

:
1 078 825
:
523 529
276 715
246 814
555 296
139 413
415 883

445 384

924 879

1 469 396

1 426 498

1 914 703

1 398 408

1 573 783

203 592
30 382
39 990
963 124
:

286 762
40 946
237 506
1 507 886
:

386 599
49 210
310 718
1 988 942
:

412 464
53 292
420 847
2 215 312
:

441 534
58 544
430 334
2 349 861
:

484 115
64 085
521 105
2 605 380
:

526 356
69 402
291 135
2 429 698
:

554 698
74 265
316 386
2 590 089
:

 Government finance statistics – summary tables 1/2016

134

Norway

Consolidated general government (S.13)

in million national currency

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

Table A - Summary table

2011

2012

2013

2014

2015

2015

2015

2015

2015

2015

Government revenue and expenditure
1 598 758
916 438
319 746
594 938
1 754
259 012
93 100
330 208
0
1 223 285
168 831
372 394
25 017
53 311
425 231
367 100
62 606
4 801
111 094
112 988

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
15a
16
17
18
19

Government deficit

1 683 598
954 257
333 554
618 816
1 887
277 015
97 882
354 444
0
1 273 047
172 158
395 516
21 631
55 603
447 720
386 778
63 522
4 157
112 740
115 012

1 683 554
934 232
348 367
583 619
2 246
292 521
102 881
353 920
0
1 352 224
183 618
418 093
20 636
57 378
467 767
404 291
71 774
4 399
128 559
131 698

1 714 433
907 305
360 953
544 472
1 880
313 196
107 559
386 373
0
1 439 153
195 228
441 173
20 192
58 826
497 132
428 712
77 948
5 684
142 970
143 947

1 702 105
863 881
373 170
490 416
295
327 210
113 302
397 712
0
1 522 537
204 413
463 887
19 092
60 785
531 497
458 625
84 801
5 532
152 530
153 932

-220 224

-220 224
0
-220 224

0

-220 224
0

1 441 107
686 548
360 965
325 288
295
327 210
50 900
376 449
0
1 239 582
109 832
204 602
9 550
45 559
491 318
444 763
286 397
3 976
88 348
88 573

481 222
177 333
12 205
165 128
0
0
62 402
241 487
0
503 179
94 581
259 285
9 542
15 226
40 179
13 862
18 628
1 556
64 182
65 359

20=1-10

375 473

410 551

331 330

275 280

179 568

201 525

-21 957

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

13 596

-6 820

-11 885

-13 957

-8 995

361 877
40 532
-50 068
15 723
-195 901
248 048
22 730
-321 345
:
-81 178
-220 920
-19 247

417 371
495 678
67 549
158 122
32 694
233 216
4 097
78 307
:
68 488
12 603
-2 784

343 215
400 905
-45 267
344 767
66 099
53 677
-18 371
57 690
:
-21 716
71 727
7 679

289 237
227 815
35 626
78 746
-57 706
167 410
3 739
-61 422
:
-17 173
-52 385
8 136

188 563
355 532
-14 416
143 609
89 620
136 560
159
166 969
:
30 556
118 619
17 794

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

:
-130 815
11 213

:
141 186
6 168

:
1 009 952
-2 974

:
1 186 669
14 491

:
846 282
-5 858

-142 028

135 018

1 012 926

1 172 178

852 140

:

:

:

:

:

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
:
:
:
:
7 461 298
191 315
1 943 883
683 365
4 288 135
13 806
354 600
1 083 164
:
489 420
441 751
151 993
6 378 134
:
Table B - Government debt and link with the deficit

:
:
:
:
:
6 050 441
236 489
1 533 023
605 459
3 314 041
13 153
361 429
1 028 448
:
518 577
365 113
144 758
5 021 993
:

:
:
:
:
:
5 413 577
169 100
1 415 479
572 555
2 919 433
13 691
337 010
943 973
:
466 779
339 605
137 589
4 469 604
:

:
:
:
:
:

:
:
:
:
:
8 875 782 10 077 596
214 684
2 785 139
737 000
5 976 919
12 945
363 854
1 197 344
:
508 771
512 646
175 927
8 880 252
:

227 718
2 415 245
638 794
5 233 306
12 946
360 719
1 036 233
:
483 734
393 283
159 216
7 839 549
:

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

131 110
310 680

355 532

-17 794

:

410 550

331 332

275 280

179 570

-311 625
:

96 553
507 103

49 776
381 108

-52 634
222 646

:

:

:

:
767 200
:
427 595
203 246
224 349
339 605
29 326
310 279

495 678

400 905

227 815

2 784

-7 679

-8 136

:

:

:

:

9 865
863 753
:
498 640
213 373
285 267
365 113
27 896
337 217

-16 962
913 529
:
471 778
172 381
299 397
441 751
75 856
365 895

-418
860 895
:
467 612
101 302
366 310
393 283
31 361
361 922

-27 292
992 005
:
479 359
114 245
365 114
512 646
127 152
385 494

1 932

199 593
338 411
-26 409
145 229
87 825
135 414
-3 648
138 818
:
10 609
107 706
20 503

:
839 385
-5 133

844 518

:

:
:
:
:
:
9 715 288
129 191
2 775 126
659 049
5 896 543
:
255 379
703 133
:
373 862
188 475
140 796
9 012 155
:

201 527

100 235
301 762

338 411

-20 503

:

-16 380
534 875
:
346 400
63 936
282 464
188 475
126 241
62 234

-2 483
0
-2 442
0
0
-41
-2 483
:
-2 442
0
-41

3
3

:

-27 221
0
-3 371
-742
0

-23 108
-27 221
:
-3 371
-742
-23 108

-2 439
-2 438

-2 483

41

:

4
-4 112
:
-3 370
-3 343
-27
-742
0
-742

-10 927

-11 030
19 604
11 993
822
1 795
1 146
3 848
30 634
:
22 389
10 913
-2 668

:
6 894
-728

7 622

:

:
:
:
:
:
389 529
85 493
13 384
78 693
80 376
:
131 583
521 432
:
138 280
324 913
58 239
-131 903
:

-21 958

33 314
11 356

19 604

2 668

:

-10 916
461 242
:
136 329
53 652
82 677
324 913
911
324 002

1 598 270

1 782 665

2 149 004

2 655 909

3 012 768

:

:

Table C - Memorandum items

75
76
77=20+18-76
78
79

586 504
80 136
406 431
2 791 973
:

618 209
87 368
435 923
2 965 208
:

652 231
89 807
370 082
3 071 134
:

691 372
93 989
324 261
3 154 104
:

726 991
98 999
233 099
3 140 844
:

369 135
58 999
230 874

357 856
40 000
2 225

 Government finance statistics – summary tables 1/2016

135

Norway

Consolidated general government (S.13)

Table A - Summary table

Government revenue and expenditure
Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl. own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

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
15a
16
17
18
19

Government deficit

in % of GDP

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

1995 2000

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015 2015

2015

2015

2015

2015

53.4
31.5
15.7
15.7
0.1
9.6
4.5
7.8
0.0
50.3
7.1
13.7
2.6
3.6
16.5
15.0
2.0
0.5
4.2
4.1

57.1
33.1
13.4
19.7
0.1
8.8
3.6
11.6
0.0
42.0
5.9
12.2
1.5
2.1
14.5
12.9
1.7
0.7
3.4
3.4

56.9
33.9
12.0
21.8
0.1
8.7
3.1
11.1
0.0
42.1
5.7
12.3
1.6
2.0
15.0
13.0
1.9
0.2
3.3
3.4

58.8
34.3
12.0
22.2
0.1
8.5
3.0
13.0
0.0
40.8
5.4
11.7
2.4
1.8
14.0
12.0
1.9
0.2
3.4
3.5

58.6
33.4
12.3
21.1
0.1
8.7
3.2
13.2
0.0
41.4
5.5
12.1
2.6
1.7
13.7
11.9
2.0
0.1
3.7
3.8

58.9
32.8
11.0
21.7
0.1
8.6
3.0
14.5
0.0
40.2
5.4
11.9
2.0
1.7
13.3
11.5
2.0
0.2
3.8
3.8

56.4
31.6
11.8
19.7
0.1
9.6
3.4
11.8
0.0
46.1
6.4
13.7
1.3
2.0
15.6
13.4
2.4
0.2
4.5
4.5

56.0
32.6
11.9
20.6
0.1
9.4
3.4
10.6
0.0
45.0
6.3
13.5
1.0
2.0
15.5
13.3
2.4
0.2
4.1
4.1

57.3
32.8
11.5
21.3
0.1
9.3
3.3
11.8
0.0
43.8
6.0
13.3
0.9
1.9
15.2
13.1
2.2
0.2
4.0
4.0

56.8
32.2
11.2
20.9
0.1
9.3
3.3
12.0
0.0
42.9
5.8
13.3
0.7
1.9
15.1
13.0
2.1
0.1
3.8
3.9

54.8
30.4
11.3
19.0
0.1
9.5
3.3
11.5
0.0
44.0
6.0
13.6
0.7
1.9
15.2
13.2
2.3
0.1
4.2
4.3

54.4
28.8
11.4
17.3
0.1
9.9
3.4
12.2
0.0
45.6
6.2
14.0
0.6
1.9
15.8
13.6
2.5
0.2
4.5
4.6

54.2
27.5
11.9
15.6
0.0
10.4
3.6
12.7
0.0
48.5
6.5
14.8
0.6
1.9
16.9
14.6
2.7
0.2
4.9
4.9

-7.0

-7.0
0.0
-7.0

0.0

-7.0
0.0

45.9
21.9
11.5
10.4
0.0
10.4
1.6
12.0
0.0
39.5
3.5
6.5
0.3
1.5
15.6
14.2
9.1
0.1
2.8
2.8

15.3
5.6
0.4
5.3
0.0
0.0
2.0
7.7
0.0
16.0
3.0
8.3
0.3
0.5
1.3
0.4
0.6
0.0
2.0
2.1

20=1-10

Net lending ( + ) / net borrowing (-)

3.2

15.1

14.8

18.0

17.1

18.7

10.3

11.0

13.4

13.8

10.8

8.7

5.7

6.4

-0.7

1.0

1.0

0.5

-0.1

0.1

0.1

0.0

0.5

-0.2

-0.4

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus financial accounts)

Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

:

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

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other 
changes in assets / liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in 
assets / liabilities

:

:

:

:

Government balance sheet 

14.1
22.6
4.0
6.9
3.8
4.3
3.6
8.5
:
1.4
6.7
0.5

13.8
15.6
1.4
2.5
7.6
2.8
1.2
1.7
:
0.3
2.2
-0.8

17.6
33.8
2.6
24.1
2.9
3.5
0.9
16.3
:
1.0
14.2
1.1

17.2
20.8
0.0
2.5
6.0
11.6
0.8
3.6
:
-0.6
3.0
1.2

18.6
11.4
-0.6
7.7
-19.8
21.3
2.8
-7.1
:
2.6
-11.0
1.2

10.2
2.6
-0.6
-13.7
4.4
14.3
-1.8
-7.7
:
8.6
-14.9
-1.4

:
:
:

:
:
:

:
15.4
0.5

:
7.4
-0.6

:
-7.5
-2.5

:
-9.2
11.2

:
8.6
-2.4

14.9

7.9

-5.0

-20.5

11.0

11.0
14.6
0.4
6.8
2.5
3.4
1.4
3.6
:
0.9
2.0
0.7

:
8.0
-0.2

8.2

13.0
1.5
-1.8
0.6
-7.0
8.9
0.8
-11.5
:
-2.9
-7.9
-0.7

:
-4.7
0.4

-5.1

-0.4

9.2
7.2
1.1
2.5
-1.8
5.3
0.1
-1.9
:
-0.5
-1.7
0.3

-0.3

6.0
11.3
-0.5
4.6
2.9
4.3
0.0
5.3
:
1.0
3.8
0.6

11.2
13.1
-1.5
11.2
2.2
1.7
-0.6
1.9
:
-0.7
2.3
0.3

:
32.9
-0.1

:
37.6
0.5

:
26.9
-0.2

33.0

37.2

27.1

:

:

:

14.1
16.7
2.3
5.3
1.1
7.9
0.1
2.6
:
2.3
0.4
-0.1

:
4.8
0.2

4.6

:

:

:

:

:

:

:

:

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

:
:
:
:
:

:
:
:
:
:

:
:
:
:
:

:
:
:
:
:

:
:
:
:
:

:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
: 103.0 169.2 193.1 195.3 178.4 202.5 212.5 193.9 204.0 242.9 281.4 320.9
6.8
:
8.7
88.7
:
64.3
23.2
:
23.5
70.9 105.1 110.8 104.6 111.8 139.6 165.9 190.3
:

10.5
55.2
39.9
75.1

9.9
50.1
40.1
82.5

8.8
37.0
41.6
69.1

10.6
18.6
20.8
40.4

8.6
48.4
28.9

6.1
50.7
20.5

6.2
63.3
22.3

8.5
51.7
29.6

8.0
51.7
20.4

7.2
76.6
20.3

:
:
:
:
:

:
:
:
:
:

:
:
:
:
:

:
:
:
:
:

:
:
:
:
:

:
:
:
:
:
:
:
:

12.4
32.2
:
13.5
14.6
4.1

12.4
57.8
:
11.2
41.1
5.5

12.7
46.9
:
11.7
30.3
4.9

11.6
38.1
:
16.2
16.3
5.6
70.8 122.3 135.3 139.8 124.2 154.4 164.1 160.1 169.4 207.7 248.6 282.7
:

12.7
55.6
:
10.0
39.2
6.4

11.5
48.1
:
21.2
20.7
6.1

12.1
33.8
:
16.7
12.2
4.9

11.5
35.3
:
15.9
14.4
4.9

11.3
54.2
:
12.0
35.2
7.0

11.9
48.4
:
20.9
21.4
6.1

12.2
34.7
:
17.5
12.3
4.9

11.4
32.9
:
15.3
12.5
5.0

:

:

:

:

:

:

:

:

:

:

:

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

Net acquisition of financial assets

61=(-)33

Incurrence in liabilities not in government debt

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Valuation effects and other changes in volume in 
government debt

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:

:

:

:
:

:

:

:

:
28.0
:
13.4
2.4
11.0
14.6
8.3
6.3

:

3.1
:

:

:

:

:
41.3
:
11.0
2.6
8.3
30.3
22.5
7.8

:

14.9
:

:

:

:

:
52.0
:
10.8
2.2
8.6
41.1
33.6
7.6

:

0.0
:

:

:

:

:
49.0
:
9.8
1.9
8.0
39.2
31.1
8.1

:

2.5
:

:

:

:

:
46.8
:
11.5
3.3
8.2
35.2
20.4
14.9

:

-8.6
:

:

:

:

:
41.6
:
20.8
11.6
9.3
20.7
4.9
15.8

:

2.7
:

:

:

:

:
41.7
:
20.2
10.7
9.5
21.4
5.4
16.1

:

13.8

10.8

-11.2
:

:

:

:

:
27.5
:
15.3
7.3
8.0
12.2
1.1
11.1

3.3
17.1

16.7

0.1

1.6
12.4

13.1

-0.3

:

:

0.3
29.1
:
16.8
7.2
9.6
12.3
0.9
11.4

-0.6
29.7
:
15.4
5.6
9.7
14.4
2.5
11.9

8.7

-1.7
7.1

7.2

-0.3

:

0.0
27.3
:
14.8
3.2
11.6
12.5
1.0
11.5

5.7

4.2
9.9

11.3

-0.6

:

-0.9
31.6
:
15.3
3.6
11.6
16.3
4.0
12.3

29.5

46.5

66.3

60.7

73.5

57.6

60.8

57.2

60.1

70.0

84.2

95.9

:

:

21.1
3.2
4.2

19.0
2.7
15.8

19.4
2.5
15.6

18.6
2.4
19.0

18.8
2.5
18.3

18.6
2.5
20.0

21.7
2.9
12.0

21.4
2.9
12.2

21.0
2.9
14.6

20.8
2.9
14.7

21.2
2.9
12.1

21.9
3.0
10.3

23.1
3.2
7.4

11.8
1.9
7.4

11.4
1.3
0.1

-0.1
0.0
-0.1
0.0
0.0
0.0
-0.1
:
-0.1
0.0
0.0

0.0
0.0

0.1

6.4
10.8
-0.8
4.6
2.8
4.3
-0.1
4.4
:
0.3
3.4
0.7

:
26.7
-0.2

26.9

:

:

:
:
:
:
:
-0.9 309.3
4.1
0.0
88.4
-0.1
0.0
21.0
0.0 187.7

-0.7
-0.9
:
-0.1
0.0
-0.7

8.1
22.4
:
11.9
6.0
4.5
286.9
:

6.4

3.2
9.6

10.8

-0.7

:

-0.5
17.0
:
11.0
2.0
9.0
6.0
4.0
2.0

-0.1
-0.1

-0.1

0.0

:

0.0
-0.1
:
-0.1
-0.1
0.0
0.0
0.0
0.0

-0.3

-0.4
0.6
0.4
0.0
0.1
0.0
0.1
1.0
:
0.7
0.3
-0.1

:
0.2
0.0

0.2

:

:
:
:
:
:
12.4
2.7
0.4
2.5
2.6

4.2
16.6
:
4.4
10.3
1.9
-4.2
:

-0.7

1.1
0.4

0.6

0.1

:

-0.3
14.7
:
4.3
1.7
2.6
10.3
0.0
10.3

 Government finance statistics – summary tables 1/2016

136

Norway

Consolidated general government (S.13)

Table A - Summary table

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

annual growth rates**

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
15a
16
17
18
19

28.4
25.0
6.0
42.3
24.3
5.9
5.0
85.9

6.3
7.8
5.4
11.0
-2.2
7.6
7.3
3.8
188.0
-6.8
-6.0

3.5
3.5
2.0
4.5
4.3
7.5
7.1
-0.7

8.1
13.8
8.7
30.1
8.1
8.4
7.4
5.6
-60.8
0.7
2.8

-2.4
-1.5
-0.1
-2.4
-6.4
6.6
-0.3
-13.4

6.3
5.0
5.8
-7.4
4.4
8.3
7.7
11.0
-10.1
10.4
7.8

2.6
1.8
0.8
2.4
23.3
2.8
-6.4
8.7

6.4
-1.0
5.6
4.1
8.1
9.5
9.5
6.8
0.1
9.3
11.0

11.6
13.9
7.3
18.4
8.4
5.3
9.3
11.1

3.4
4.1
4.6
-10.6
-0.6
4.0
3.1
5.8
-22.3
4.4
6.6

Government deficit

20=1-10

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

15.8
-9.9
41.9
18.4
15.0
-3.1
1.1

-7.4
4.3
17.9

14.6
-16.5
24.5
30.4
10.7
2.8
29.4

8.1
55.3
5.3

12.9
54.2
11.0
20.9
6.0
-2.0
24.1

28.1
25.3
9.0

15.0
-19.6
28.6
24.6
4.1
37.1
18.4

-12.4
36.6
24.1

Other economic flows in government assets and liabilities

:
3.6
-0.3

5.4

:
-13.3
-6.2

-15.9

:
11.5
4.8

14.7

:
2.7
-4.1

6.0

13.6
14.2
7.4
18.3
6.5
5.8
5.6
21.3

4.4
3.2
4.7
21.2
4.0
2.3
1.6
15.6
20.7
1.3
1.6

11.2
18.7
7.4
23.5
5.3
10.4
3.9

3.0
8.1
-14.4

:
11.1
1.1

15.9

15.2
12.8
11.2
13.7
16.7
8.8
4.5
30.5

8.1
5.6
6.4
67.4
1.7
3.7
3.1
6.5
-0.5
14.9
13.7

22.3
32.3
72.5
7.7
5.6
7.7
38.6

9.2
52.4
24.2

:
4.8
-1.4

7.2

5.6
3.3
8.4
0.5
24.9
8.5
14.1
7.8

7.7
8.0
8.9
14.5
0.3
4.0
4.3
13.8
-10.9
15.5
14.2

11.4
0.2
4.8
15.9
16.3
6.6
6.5

-5.9
7.8
23.0

:
-4.1
-4.6

-3.9

11.6
8.9
-0.2
14.4
-23.4
9.6
5.4
21.2

7.7
8.0
9.4
-15.0
10.6
7.5
7.2
9.3
75.6
13.3
12.0

6.5
-6.9
17.0
-54.6
28.6
24.8
-14.2

29.2
-31.1
21.2

:
-5.2
22.4

-16.2

-10.7
-10.1
-0.2
-15.2
23.2
3.8
5.5
-24.2

6.8
11.3
7.1
-39.6
9.6
9.1
9.4
14.7
-18.5
11.5
10.6

1.3
-6.8
-19.9
17.7
18.8
-14.4
-13.2

66.7
-39.5
-18.1

:
4.5
-4.2

8.3

5.8
9.8
7.4
11.2
-2.2
4.2
7.2
-3.9

4.1
4.4
5.5
-13.4
6.2
6.1
5.8
5.3
-12.7
-3.5
-2.5

7.7
4.8
15.0
9.3
3.5
12.7
7.9

4.4
10.4
11.4

:
4.2
-0.5

5.7

10.2
8.6
3.8
11.5
-26.2
6.4
4.6
20.2

4.9
3.5
6.4
-7.0
1.8
5.9
6.2
0.9
19.8
5.3
5.2

0.7
-22.8
1.2
-25.5
8.6
7.4
-25.6

-15.0
-39.8
-12.3

:
-2.4
0.9

-3.3

:
:
:

:

:

:
:
:
:
:

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

:

:

:

:

:

:

:

:

:

:

:

:
:
:
:
:
19.5
-11.4
36.3
17.2
28.7
53.1
-5.5
0.8

-5.1
2.0
16.2

:
:
:
:
:
1.3
-19.0
12.5
21.3
-9.5
18.0
-0.5
23.2

4.6
42.7
12.1

:
:
:
:
:
24.4
55.4
20.8
22.9
29.3
54.4
-2.7
28.9

32.2
32.3
7.0

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:

:

-1.4
:

:

:

:

:
-1.4
:
-5.2
12.5
-9.0
2.0
-3.8
9.9

:

24.9
:

:

:

:

:
24.9
:
4.0
35.9
-4.6
42.7
75.0
4.9

:

29.2
:

:

:

:

:
29.2
:
24.1
33.7
20.5
32.3
41.6
14.1

:
:
:
:
:
17.6
-17.9
31.1
17.9
13.8
50.0
33.2
14.3

-14.4
28.8
32.2

:

13.2
:

:

:

:

:
13.2
:
-13.7
-16.0
-12.7
28.8
35.7
12.2

:
:
:
:
:
22.4
19.0
7.9
27.8
31.5
-17.0
10.6
5.0

1.8
10.4
-14.6

:

8.1
:

:

:

:

:
8.1
:
2.4
-14.6
9.3
10.4
9.9
11.6

:
:
:
:
:
27.1
32.4
66.2
6.9
21.1
9.6
8.7
37.3

6.5
51.2
24.4

:

40.3
:

:

:

:

:
40.3
:
9.9
-5.3
14.7
51.2
66.3
7.9

:
:
:
:
:
7.3
0.7
-3.6
6.6
16.4
0.9
8.4
1.9

-5.1
1.0
23.1

:

0.1
:

:

:

:

:
0.1
:
-3.5
-11.5
-1.4
1.0
-1.9
14.0

:
:
:
:
:
1.3
-3.2
42.3
-35.8
-4.7
-17.4
-1.0
8.2

33.3
-0.3
21.4

:

5.8
:

:

:

:

:
5.8
:
30.0
96.6
14.3
-0.3
-27.3
102.8

:
:
:
:
:
5.8
-7.8
-29.9
15.9
38.4
12.2
-5.1
-17.3

64.7
-45.1
-18.4

:

-17.1
:

:

:

:

:
-17.1
:
68.5
224.9
5.2
-45.1
-77.5
-0.9

:
:
:
:
:
11.9
5.4
14.0
9.5
12.4
-0.8
9.7
7.4

5.0
10.3
5.9

:

6.8
:

:

:

:

:
6.8
:
3.4
-1.6
9.7
10.3
17.0
8.2

:
:
:
:
:
-1.6
-22.9
5.7
-25.4
1.7
-7.8
9.7
-24.7

-13.9
-38.8
-12.2

:

-28.9
:

:

:

:

:
-28.9
:
-18.3
-26.6
-9.1
-38.8
-79.0
-25.4

Table B - Government debt and link with the deficit

5.3
4.1
4.3
4.0
7.6
7.0
5.1
7.3

4.1
2.0
6.2
-13.5
4.3
5.3
5.4
1.5
-13.4
1.5
1.8

9.2
39.9
11.2
5.7
8.0
1.2
8.3

14.7
3.7
-2.0

:
2.6
0.7

3.0

:

:
:
:
:
:
11.8
39.9
8.3
5.7
13.5
-3.9
7.2
8.9

11.1
7.5
5.2

53.5

12.6
66.1

64.6

0.4

:

1.3
12.6
:
16.6
5.0
27.2
7.5
-4.9
8.7

0.0
-2.1
4.4
-5.7
19.0
5.6
5.1
-0.1

6.2
6.7
5.7
-4.6
3.2
4.5
4.5
13.0
5.8
14.0
14.5

6.6
-19.1
22.5
10.9
1.6
-5.1
5.6

-4.2
19.6
5.3

:
16.7
-0.3

20.2

1.8
-2.9
3.6
-6.7
-16.3
7.1
4.5
9.2

6.4
6.3
5.5
-2.2
2.5
6.3
6.0
8.6
29.2
11.2
9.3

3.1
18.6
4.1
-8.4
3.9
1.1
-5.7

-3.5
-11.9
5.4

:
15.9
1.3

18.4

-0.7
-4.8
3.4
-9.9
-84.3
4.5
5.3
2.9

5.8
4.7
5.1
-5.4
3.3
6.9
7.0
8.8
-2.7
6.7
6.9

4.0
-6.3
5.9
14.0
2.6
0.0
16.1

6.3
30.2
11.2

:
9.5
-0.6

10.9

:

:

:

:
:
:
:
:
23.3
-19.1
26.8
12.9
29.4
5.0
-1.9
5.3

-5.6
21.0
5.0

38.4

5.8
44.1

46.4

-0.9

:

-2.0
5.8
:
-5.4
-19.2
5.0
21.0
171.9
8.5

:
:
:
:
:
19.0
19.0
24.2
-6.5
22.0
-6.2
1.7
-4.3

-1.2
-11.0
4.8

30.1

-5.8
24.4

24.9

-0.9

:

0.0
-5.8
:
-0.9
-41.2
22.3
-11.0
-58.7
-1.1

:
:
:
:
:
13.5
-5.7
15.3
15.4
14.2
0.0
0.9
15.5

5.2
30.4
10.5

20.9

15.2
36.1

41.3

-2.1

:

-3.2
15.2
:
2.5
12.8
-0.3
30.4
305.4
6.5

19.2

4.1

28.5

19.1

9.3

58.9

-2.9

34.2

-27.0

12.5

1.6

11.5

20.6

23.6

13.4

Table C - Memorandum items

75
76
77=20+18-76
78
79

(**) or contributions for items 22 to 38

7.0
7.0

19.1
:

10.3
2.0

3.8
:

6.8
2.7

-0.3
:

5.4
2.4

3.8
:

4.2
7.3

10.0
:

4.2
4.4

11.6
:

6.7
8.3

11.4
:

7.0
9.9

6.1
:

9.6
9.5

10.9
:

8.7
8.3

-6.7
:

5.4
7.0

6.6
:

5.7
7.9

7.8
:

5.4
9.0

6.2
:

5.5
2.8

3.6
:

6.0
4.7

2.7
:

5.2
5.3

-0.4
:

 Government finance statistics – summary tables 1/2016

137

Switzerland

Consolidated general government (S.13)

Table A - Summary table

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
15a
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl . own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

Government deficit

1995

2000

2005

2006

2007

2008

2009

2010

in million national currency

129 226
75 574
23 035
51 476
1 063
28 245
16 842
8 559
6
137 768
16 115
31 062
7 796
16 978
41 459
37 621
5 802
3 021
15 533
15 522

154 816
96 055
31 245
63 598
1 212
30 783
19 721
8 280
-23
156 863
19 352
32 882
7 768
16 929
47 314
42 655
6 688
11 540
14 392
14 371

166 631
103 431
33 263
69 265
903
32 767
21 956
8 465
12
172 625
21 379
37 926
6 729
19 021
58 707
52 688
8 213
5 613
15 039
15 027

175 058
109 599
34 790
73 968
841
33 811
22 839
8 819
-10
173 395
21 856
38 508
6 525
19 190
58 870
52 720
8 237
5 077
15 132
15 143

182 798
114 603
35 973
77 761
869
35 465
23 902
9 084
-256
177 474
22 311
39 669
6 352
19 319
60 038
53 895
8 610
5 500
15 674
15 502

198 383
123 165
37 132
85 157
875
37 193
27 029
11 152
-156
186 144
24 637
41 585
6 081
17 408
60 511
54 828
10 506
8 305
17 110
17 012

198 865
122 648
36 073
85 579
995
38 593
27 386
10 613
-375
194 410
25 972
43 417
5 480
18 319
65 405
59 719
12 327
5 901
17 589
17 365

201 559
123 930
38 029
84 927
974
38 899
28 409
10 499
-177
199 492
26 121
44 581
5 174
18 818
67 111
61 389
12 517
6 502
18 667
18 528

20=1-10

Net lending ( + ) / net borrowing (-)

-8 541

-2 047

-5 994

1 663

5 323

12 239

4 454

2 067

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus  financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other changes in assets 
/ liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in assets / 
liabilities

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

61=(-)33

Net acquisition of financial assets

Incurrence in liabilities not in government debt

62

Valuation effects and other changes in volume in government debt

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

:

:
:
:
:
:
:
:
:
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:
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:
:

:

:

:

:
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:

:

:
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:
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:

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:
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:
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:

:

:
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:

:

:

:
:
:
:
:
:
:
:
:

:

:

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

:
:
:

:

:

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

:
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:
:
:
:
:

:

46 147
11 973
-4 981
404 130
:

49 621
12 449
-105
458 779
:

57 056
13 688
-4 643
507 463
:

58 011
14 335
2 459
538 125
:

59 366
15 144
5 853
573 080
:

60 793
15 916
13 432
597 381
:

63 979
16 290
5 754
587 061
:

64 643
16 628
4 107
606 146
:

 Government finance statistics – summary tables 1/2016

138

Switzerland

Consolidated general government (S.13)

in million national currency

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

Table A - Summary table

2011

2012

2013

2014

2015

2015

2015

2015

2015

2015

Government revenue and expenditure
208 108
128 066
38 743
88 461
863
41 494
29 098
9 685
-235
203 433
26 429
45 697
4 787
19 983
67 499
61 530
13 104
6 735
19 199
19 083

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
15a
16
17
18
19

Government deficit

209 055
127 163
38 696
87 569
898
42 524
29 993
9 649
-274
207 508
27 560
47 002
4 423
21 615
69 149
62 767
13 422
5 275
19 061
18 945

213 966
130 317
39 094
90 248
976
43 256
30 915
9 780
-303
216 111
28 155
47 714
4 024
21 067
71 330
64 752
14 946
9 809
19 067
18 924

215 379
131 141
39 153
90 787
1 201
43 911
31 557
8 742
27
216 676
28 392
48 670
3 772
22 101
72 578
65 891
14 929
7 480
18 755
18 640

20=1-10

4 675

1 547

-2 146

-1 297

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

:

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

:

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

:

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

Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

:
:
:

:

:

:
:
:

:

:

:
:
:

:

:

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
Table B - Government debt and link with the deficit

:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
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57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

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Table C - Memorandum items

75
76
77=20+18-76
78
79

66 385
17 388
6 485
618 325
:

68 813
17 862
2 746
623 943
:

69 828
18 298
-1 376
634 854
:

70 769
18 578
-1 120
642 256
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 Government finance statistics – summary tables 1/2016

139

20=1-10

Net lending ( + ) / net borrowing (-)

-2.1

-0.4

-1.2

0.3

0.9

2.0

0.8

0.3

0.8

0.2

-0.3

-0.2

Switzerland

Consolidated general government (S.13)

Table A - Summary table

Government revenue and expenditure
Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl. own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

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
15a
16
17
18
19

Government deficit

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

Statistical discrepancy
(non-financial minus financial accounts)

Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
Other financial assets
Net incurrence of liabilities
Currency and deposits
Debt securities
Loans
Other liabilities

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Other economic flows in government assets and liabilities
34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

Table B - Government debt and link with the deficit

35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

Other changes in financial assets 
Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other 
changes in assets / liabilities

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in 
assets / liabilities

Government balance sheet 

39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

Total assets
Non-financial assets
Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares
Other financial assets
Liabilities
Currency and deposits
Debt securities
Loans
Other liabilities
Financial net worth
Net worth

57=20

Government deficit (-) / surplus (+)

58=64(t)-64(t-1)

Change in Government Debt

59 = 57+58 = 60+..+63 Stock-flow-adjustment (SFA)

60=23

Net acquisition of financial assets

61=(-)33

Incurrence in liabilities not in government debt

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Valuation effects and other changes in volume in 
government debt

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)*
Intergovernmental lending (borrowing)*
Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78
79

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers
GDP
Government employment

(*) includes lending or borrowing via the EFSF

in % of GDP

n
o
i
t
a
d

i
l

o
s
n
o
c

1
1
3
1
.
S

2
1
3
1
.
S

3
1
3
1
.
S

4
1
3
1
.
S

1995 2000

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015 2015

2015

2015

2015

2015

32.0
18.7
5.7
12.7
0.3
7.0
4.2
2.1
0.0
34.1
4.0
7.7
1.9
4.2
10.3
9.3
1.4
0.7
3.8
3.8

33.7
20.9
6.8
13.9
0.3
6.7
4.3
1.8
0.0
34.2
4.2
7.2
1.7
3.7
10.3
9.3
1.5
2.5
3.1
3.1

32.8
20.4
6.6
13.6
0.2
6.5
4.3
1.7
0.0
34.0
4.2
7.5
1.3
3.7
11.6
10.4
1.6
1.1
3.0
3.0

32.5
20.4
6.5
13.7
0.2
6.3
4.2
1.6
0.0
32.2
4.1
7.2
1.2
3.6
10.9
9.8
1.5
0.9
2.8
2.8

31.9
20.0
6.3
13.6
0.2
6.2
4.2
1.6
0.0
31.0
3.9
6.9
1.1
3.4
10.5
9.4
1.5
1.0
2.7
2.7

33.2
20.6
6.2
14.3
0.1
6.2
4.5
1.9
0.0
31.2
4.1
7.0
1.0
2.9
10.1
9.2
1.8
1.4
2.9
2.8

33.9
20.9
6.1
14.6
0.2
6.6
4.7
1.8
-0.1
33.1
4.4
7.4
0.9
3.1
11.1
10.2
2.1
1.0
3.0
3.0

33.3
20.4
6.3
14.0
0.2
6.4
4.7
1.7
0.0
32.9
4.3
7.4
0.9
3.1
11.1
10.1
2.1
1.1
3.1
3.1

33.7
20.7
6.3
14.3
0.1
6.7
4.7
1.6
0.0
32.9
4.3
7.4
0.8
3.2
10.9
10.0
2.1
1.1
3.1
3.1

33.5
20.4
6.2
14.0
0.1
6.8
4.8
1.5
0.0
33.3
4.4
7.5
0.7
3.5
11.1
10.1
2.2
0.8
3.1
3.0

33.7
20.5
6.2
14.2
0.2
6.8
4.9
1.5
0.0
34.0
4.4
7.5
0.6
3.3
11.2
10.2
2.4
1.5
3.0
3.0

33.5
20.4
6.1
14.1
0.2
6.8
4.9
1.4
0.0
33.7
4.4
7.6
0.6
3.4
11.3
10.3
2.3
1.2
2.9
2.9

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11.4
3.0
-1.2

10.8
2.7
0.0

11.2
2.7
-0.9

10.8
2.7
0.5

10.4
2.6
1.0

10.2
2.7
2.2

10.9
2.8
1.0

10.7
2.7
0.7

10.7
2.8
1.0

11.0
2.9
0.4

11.0
2.9
-0.2

11.0
2.9
-0.2

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 Government finance statistics – summary tables 1/2016

140

Switzerland

Consolidated general government (S.13)

Table A - Summary table

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

annual growth rates**

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
15a
16
17
18
19

8.1
11.3
10.4
12.6
-20.1
4.5
1.3
3.7
-508.0
6.5
5.5
3.9
-2.1
0.3
0.4
0.0
-3.0
207.4
-2.1
-2.9

0.3
-1.3
0.9
-2.3
-4.7
5.6
1.1
-4.0
-358.5
1.4
4.2
5.7
-4.2
7.9
4.3
4.9
3.0
-34.6
2.5
3.0

1.6
2.1
-2.3
4.2
14.4
2.9
1.5
-8.2
-217.2
7.0
0.7
3.4
-0.7
5.4
5.4
5.3
7.1
71.5
2.2
2.0

-0.1
-1.3
0.9
-1.7
-29.1
-1.2
4.2
7.8
-79.3
-0.7
3.6
3.1
-5.3
3.8
7.5
7.1
1.9
-58.1
0.6
0.6

1.6
3.3
3.7
2.9
19.1
-3.3
1.7
0.0
-575.7
1.1
0.3
1.1
-3.0
-6.7
2.4
2.3
6.9
21.9
-0.6
-0.5

4.1
4.7
3.3
5.7
-19.1
2.6
2.5
7.6
-82.5
1.0
1.3
1.3
-0.9
1.9
2.6
2.1
2.1
-15.1
-0.2
-0.6

5.1
6.0
4.6
6.8
-6.8
3.2
4.0
4.2

4.4
4.6
3.4
5.1
3.3
4.9
4.7
3.0
-188.7 2348.3
2.4
2.1
3.0
-2.7
0.7
2.0
2.2
4.5
8.3
3.6
2.4

0.4
2.2
1.5
-3.0
0.9
0.3
0.1
0.3
-9.6
0.6
0.8

8.5
7.5
3.2
9.5
0.7
4.9
13.1
22.8
-39.0
4.9
10.4
4.8
-4.3
-9.9
0.8
1.7
22.0
51.0
9.2
9.7

0.2
-0.4
-2.9
0.5
13.7
3.8
1.3
-4.8
140.1
4.4
5.4
4.4
-9.9
5.2
8.1
8.9
17.3
-29.0
2.8
2.1

1.4
1.0
5.4
-0.8
-2.1
0.8
3.7
-1.1
-52.7
2.6
0.6
2.7
-5.6
2.7
2.6
2.8
1.5
10.2
6.1
6.7

3.2
3.3
1.9
4.2
-11.5
6.7
2.4
-7.8
32.7
2.0
1.2
2.5
-7.5
6.2
0.6
0.2
4.7
3.6
2.8
3.0

0.5
-0.7
-0.1
-1.0
4.2
2.5
3.1
-0.4
16.4
2.0
4.3
2.9
-7.6
8.2
2.4
2.0
2.4
-21.7
-0.7
-0.7

2.3
2.5
1.0
3.1
8.6
1.7
3.1
1.4
10.4
4.1
2.2
1.5
-9.0
-2.5
3.2
3.2
11.3
85.9
0.0
-0.1

0.7
0.6
0.2
0.6
23.1
1.5
2.1
-10.6
-109.0
0.3
0.8
2.0
-6.3
4.9
1.7
1.8
-0.1
-23.7
-1.6
-1.5

Government deficit

20=1-10

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
28
29=30+..+33
30
31
32
33

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Other economic flows in government assets and liabilities

34=40(t)-40(t-1)-18+76
35=44(t)-44(t-1)-23
36=50(t)-50(t-1)-29

37=35-36
 = 55(t)-55(t-1)-22

38=34+37
 = 56(t)-56(t-1)-77+21

Government balance sheet 
39=40+44
40=41+42+43
41
42
43
44=45+..+49
45
46
47
48
48a
49
50=51+..+54
51
52
53
54
55=44-50
56=39-50=40+55

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Table B - Government debt and link with the deficit

57=20

58=64(t)-64(t-1)

59 = 57+58 = 60+..+63

60=23

61=(-)33

62

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

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Table C - Memorandum items

75
76
77=20+18-76
78
79

(**) or contributions for items 22 to 38

5.5
3.7

5.4
:

5.7
3.7

2.5
:

2.7
0.7

-0.2
:

3.0
0.2

1.0
:

0.9
1.5

3.2
:

1.9
3.4

3.7
:

1.7
4.7

6.0
:

2.3
5.6

6.5
:

2.4
5.1

4.2
:

5.2
2.3

-1.7
:

1.0
2.1

3.3
:

2.7
4.6

2.0
:

3.7
2.7

0.9
:

1.5
2.4

1.7
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1.3
1.5

1.2
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 Government finance statistics – summary tables 1/2016

141

Metadata 

3 

3 Metadata 

Government finance statistics – summary tables 1/2016 

142 

 
 
 
 
 
Government Finance Statistics - Metadata

Item number
Table A - Summary table
Government revenue and expenditure

Item label

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
15a
16
17
18
19

Total revenue
Taxes
. Indirect taxes
. Direct taxes
. Capital taxes
Social contributions
Sales (incl. own account capital formation)
Other current revenue
Capital revenue
Total expenditure
Intermediate consumption
Compensation of employees
Interest
Subsidies
Social benefits
of which other than transfers in kind
Other current expenditure
Capital transfers payable
Capital investments 
of which, gross fixed capital formation

Government deficit

ESA codes

ESA labels

TR

Taxes on production and imports, receivable
Current taxes on income, wealth etc., receivable
Capital taxes
Net 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
Investment grants, receivable and Other capital transfers, receivable

D.2r
D.5r
D.91r
D.61r
P.11+P.12+P.131
D.39r+D.4r+D.7r
D.92r+D.99r
TE
P.2
D.1p
D.41p
D.3p
D.62p+D.632p
D.62p
D.29p+D.5p+D.42p+D.43p+D.44p+D.45p+D.7p+D.8 Current taxes on income, wealth etc., payable and Other property income, payable and Other current transfers, payable
D.9p
P.5+NP (OP5ANP)
P.51g

Intermediate consumption
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
Social benefits other than social transfers in kind

Capital transfers, payable
Gross capital formation and Acquisitions less disposals of non-financial non-produced assets
Gross fixed capital formation

20=1-10

Net lending ( + ) / net borrowing (-)

B9

Net lending (+) / net borrowing (-)

Government financing

21=20-22

22=23-29
23=24+..+28
24
25
26
27
27a

Statistical discrepancy
(non-financial minus financial accounts)
Net financial transactions
Net acquisition of financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, investment fund shares

B.9F
F.A
F.2
F.3
F.4
F.5
F.52

28

Other financial assets

F.1+F.6+F.7+F.8

29=30+..+33
30
31
32

Net incurrence of liabilities
Currency and deposits
Debt securities
Loans

F.L
F.2
F.3
F.4

33

Other liabilities

F.1+F.5+F.6+F.7+F.8

Other economic flows in government assets and liabilities

Currency and deposits
Debt securities
Loans
Equity and investment fund shares
Investment fund shares
Monetary gold and special drawing rights + insurance, pension and standardised guarantees + financial derivatives and employee 
stock options + other accounts receivable

Currency and deposits
Debt securities
Loans
Monetary gold and special drawing rights + equity and investment fund shares + insurance, pension and standardised 
guarantees + financial derivatives and employee stock options + other accounts payable

34=40(t)-40(t-1)-18+76 Other changes in non-financial assets

35=44(t)-44(t-1)-23

Other changes in financial assets 

36=50(t)-50(t-1)-29

Other changes in liabilities

37=35-36
 = 55(t)-55(t-1)-22

Changes in financial net worth due to other changes 
in assets / liabilities

K.1+K.2+K.3 (part)+K.4 (part)+K.5 (part)+K.61 
(part)+K.7 (part)

K.3 (part)+K.4 (part)+K.5 (part)+K.61 (part)+K.7 
(part)

Economic appearance of non-produced assets + economic disappearance of nonproduced assets + catastrophic 
losses + uncompensated seizures + other changes in volume n.e.c. + changes in classification + nominal holding 
gains / losses
Catastrophic losses + uncompensated seizures + other changes in volume n.e.c. + changes in classification + 
nominal holding gains / losses

K.3 (part)+K.4 (part)+K.5 (part)+K.61 (part)+K.7 
(part)

Catastrophic losses + uncompensated seizures + other changes in volume n.e.c. + changes in classification + 
nominal holding gains / losses

38=34+37
 = 56(t)-56(t-1)-77+21

Changes in net worth due to other changes in assets / 
liabilities

B.10.2+B.10.3

Changes in net worth due to other changes in volume of assets, and changes in net worth due to nominal holding 
gains / losses

Government balance sheet 

39=40+44

Total assets

40=41+42+43

Non-financial assets

41
42
43
44=45+..+49
45
46
47
48
48a

Fixed assets
Other produced assets
Non-produced assets
Financial assets
Currency and deposits
Debt securities
Loans
Shares and other equity
of which, Investment fund shares

A

AN.1+AN.2

AN.11
AN.1 - AN.11
AN.2
AF.A
AF.2
AF.3
AF.4
AF.5
AF.52

49

Other financial assets

AF.1+AF.6+AF.7+AF.8

50=51+..+54
51
52
53

Liabilities
Currency and deposits
Debt securities
Loans

AF.L
AF.2
AF.3
AF.4

54

Other liabilities

AF.1+AF.5+AF.6+AF.7+AF.8

55=44-50

Financial net worth

56=39-50=40+55

Net worth

B.90F

B.90 

Total assets

Total non-financial assets

Fixed assets

Non-produced non-financial assets

Currency and deposits
Debt securities
Loans
Equity and investment fund shares
Investment fund shares
Monetary gold and special drawing rights + insurance, pension and standardised guarantees + financial derivatives and employee 
stock options + other accounts receivable

Currency and deposits
Debt securities
Loans
Monetary gold and special drawing rights + equity and investment fund shares + insurance, pension and standardised 
guarantees + financial derivatives and employee stock options + other accounts payable
Net financial worth

Net worth

Table B - Government debt and link with the deficit
Government deficit (-) / surplus (+)

57=20

B.9

58=64(t)-64(t-1)
59 = 57+58 = 60+..+63

Change in Government Debt
Stock-flow-adjustment (SFA)

60=23

Net acquisition of financial assets

F.1+F.2+F.3+F.4+F.5+F.6+F.7+F.8

61=(-)33

Incurrence in liabilities not in government debt

F.1+F.5+F.6+F.7+F.8

62

Valuation effects and other changes in volume in 
government debt

K.3 (part)+K.4 (part)+K.5 (part)+K.61 (part)+ 
K.7(part)+ face value effects

Monetary gold and special drawing rights + currency and deposits + debt securities + loans + equity and investment fund shares 
+ insurance, pension and standardised guarantees + financial derivatives + other accounts receivable
Monetary gold and special drawing rights, equity and investment fund shares, insurance, pension and standardised guarantees, 
financial derivatives, and other accounts payable
Catastrophic losses (part) + uncompensated seizures (part) + other changes in financial assets and liabilities n.e.c. + changes in 
classifications and structure(part) + nominal holding gains / losses(part) + face value effects (issuances /  redemptions above /  
below par, difference between interest accrued and paid)

63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71
72
73
74=45+46+48a

Statistical discrepancies
Government debt (nominal / face value)
. Currency and deposits 
. Debt securities
.. short term
.. long term
. Loans
.. short term
.. long term
Intergovernmental lending (asset)
Intergovernmental lending (borrowing)
Government liquid assets
Table C - Memorandum items

75
76
77=20+18-76

Government final consumption expenditure
Consumption of fixed capital
Net savings and capital transfers

78

79

GDP

Government employment

AF.2+AF.3+AF.4 face value
AF.2
AF.3
AF.31
AF.32
AF.4
AF.41
AF.42
part of AF.4
part of AF.4
AF.2 +AF.3 +AF.52

P.3
P.51c
B.10.1

B.1g

EMP

Currency and deposits
Debt securities
Short-term Debt securities
Long-term Debt securities
Loans
Short-term loans
Long-term loans
Loans
Loans

(Government) final consumption expenditure
Consumption of fixed capital
Changes in net worth due to savings and capital transfers

Gross Domestic Product

Government employment (number of persons in thousands)

Where to find country-specific metadata and more detailed data in the database: In the data navigation tree choose database by themes / Economy and finance and then:

Table 2:
Government statistics
Government finance statistics (EDP and ESA2010)
   Annual government finance statistics

Government revenue, expenditure and main aggregates (gov_10a_main)

http://appsso.eurostat.ec.europa.eu/nui/show.do?dataset=gov_a_10main&lang=en

Table 27:
Government statistics
Government finance statistics (EDP and ESA2010)
      Quarterly government finance statistics

Quarterly financial accounts for general government (gov_10q_ggfa) 

http://appsso.eurostat.ec.europa.eu/nui/show.do?dataset=gov_q_10ggfa&lang=en

Table 28:
Government statistics
Government finance statistics (EDP and ESA2010)
      Quarterly government finance statistics

Quarterly government debt (gov_10q_ggdebt) 

http://appsso.eurostat.ec.europa.eu/nui/show.do?dataset=gov_10q_ggdebt&lang=en

EDP Tables:
Government statistics
Government finance statistics (EDP and ESA2010)
      Government deficit and debt

Government deficit/surplus, debt and associated data (gov_10dd_edpt1)
Transition from the working balance to the deficit/surplus (gov_10dd_edpt2) 
Transition from the deficit/surplus to the change in debt (gov_10dd_edpt3)

http://appsso.eurostat.ec.europa.eu/nui/show.do?dataset=gov_10dd_edpt1&lang=en
http://appsso.eurostat.ec.europa.eu/nui/show.do?dataset=gov_10dd_edpt2&lang=en
http://appsso.eurostat.ec.europa.eu/nui/show.do?dataset=gov_10dd_edpt2&lang=en

ESA transmission 
programme

ESA table 2 
ESA table 2 
ESA table 2 
ESA table 2 
ESA table 2 
ESA table 2 
ESA table 2 
ESA table 2 
ESA table 2 
ESA table 2 
ESA table 2 
ESA table 2 
ESA table 2 
ESA table 2 
ESA table 2 
ESA table 2 
ESA table 2 
ESA table 2 
ESA table 2 
ESA table 2 

ESA table 2 

Calculated

ESA table 27
ESA table 27
ESA table 27
ESA table 27
ESA table 27
ESA table 27
ESA table 27

ESA table 27

ESA table 27
ESA table 27
ESA table 27
ESA table 27

ESA table 27

Calculated

Calculated

Calculated

Calculated

Calculated

ESA Table 26

ESA Table 26

ESA Table 26
ESA Table 26
ESA Table 26
ESA table 27
ESA table 27
ESA table 27
ESA table 27
ESA table 27
ESA table 27

ESA table 27

ESA table 27
ESA table 27
ESA table 27
ESA table 27

ESA table 27

ESA table 27

Table 26

EDP table 1

EDP table 3
EDP table 3

EDP table 3

EDP table 3

EDP table 3

EDP table 3
EDP table 1
EDP table 1
EDP table 1
EDP table 1
EDP table 1
EDP table 1
EDP table 1
EDP table 1
bilateral IGL collection
bilateral IGL collection
Calculated

ESA table 2 
ESA table 2 
ESA table 2 

EDP table 1 for available years
ESA table 1 for other years

ESA table 8

 Government finance statistics – summary tables 1/2016

143

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Government finance statistics — 
Summary tables
DATA 1995-2015

The tables in this publication present government finance statistics (GFS) 
data by Member State, for the EU-28, for the euro area and for Iceland, 
Norway and Switzerland. The GFS presentation shows, in an integrated 
way: government revenue, government expenditure, government 
deficit, transactions in assets and in liabilities, other economic flows, and 
balance sheets. It gives a clear picture of the links between these data. 
The publication is intended primarily for national governments, Central 
Banks, economic analysts and academics with an interest in government 
finance, although it could also be of interest to the wider public. The 
value-added in comparison with other publications is to give an overview 
of government finances from several angles with consistent information. 
The publication covers data since 1995.

For more information
http://ec.europa.eu/eurostat/

Government finance statistics — Summary tables 1/2016