Government finance statistics : summary tables, data 1995-2015. 2/2016.
Date: 2016-11-08
Institutions: Eurostat
Subjects: EU statistics, European Economic Area, economic statistics, financial statistics, public finance, serial publication

Government finance 
statistics —  
Summary tables

DATA 1995-2015

2/2016

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

STATISTICAL BOOKSGovernment finance statistics — Summary tables 2/2016 
Government finance 
statistics —
Summary tables

DATA 1995-2015   2/2016  

 
 
 
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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 

Government finance statistics – summary tables 2/2016 

3 

 
 
 
 
 
Contents 

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

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

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

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

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

Government finance statistics – summary tables 2/2016 

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. The 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 2/2016 

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 2/2016 

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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 2/2016 

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 2/2016 

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. This publication 
corresponds to data transmitted by EU Member States and EFTA countries in September and 
October 2016. 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 October 2016 

Government finance statistics – summary tables 2/2016 

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

Incurrence in liabilities not in government debt

62

Valuation effects and other changes in volume in government debt

62a
63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71

72

73

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)*

74=45+46+48a

Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78

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

79

Government employment (in thousands of persons)

(*) includes lending or borrowing via the EFSF

1995

2000

2005

2006

2007

2008

2009

2010

in million euro

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5 006 233
2 974 663
1 504 069
1 440 773
29 821
1 500 678
320 422
182 456
28 013
5 297 729
645 102
1 214 186
309 077
127 034
2 222 251
1 733 901
287 946
158 265
333 870
337 064

5 348 198
3 212 253
1 596 898
1 586 766
28 589
1 568 043
339 619
202 341
25 943
5 544 840
684 813
1 266 608
315 562
135 826
2 315 212
1 794 251
299 295
146 525
381 002
388 922

5 679 156
3 426 610
1 686 878
1 708 925
30 807
1 644 318
362 862
218 495
26 871
5 796 843
726 293
1 314 761
341 486
143 396
2 408 227
1 865 088
310 637
139 982
412 061
417 410

5 719 149
3 391 399
1 643 383
1 691 493
56 524
1 693 024
374 487
240 369
19 869
6 037 762
756 138
1 344 867
350 938
147 222
2 489 429
1 922 575
319 732
185 960
443 475
445 351

5 342 904
3 062 535
1 531 675
1 491 347
39 513
1 656 814
380 182
226 625
16 748
6 158 682
769 652
1 356 054
316 859
164 419
2 607 254
2 016 328
318 651
169 125
456 667
455 085

5 571 769
3 221 967
1 643 738
1 549 157
29 072
1 697 931
400 873
228 471
22 527
6 393 836
794 097
1 392 441
342 334
169 192
2 705 218
2 093 819
337 344
209 120
444 089
449 388

-291 496

-196 642

-117 688

-318 612

-815 778

-822 067

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-2 105

-1 953

-813 673
175 229
16 504
26 891
27 369
76 414
28 049
988 901
14 012
899 171
58 006
17 717

:
:
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-820 114
174 983
-19 564
104 347
78 680
10 563
956
995 096
-2 658
662 978
307 180
27 596

:
322 839
45 938

276 901

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4 243 828
758 018
327 173
525 925
1 825 390
169 527
807 322

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4 741 649
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751 179
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451 375
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694 441
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2 012 681
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183 045
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831 974
: 10 192 120 11 233 154
465 062
:
8 265 309
:
1 690 362
:
812 422
:
-6 491 504
:
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:

455 383
7 592 481
1 352 862
791 394
-5 948 292
:

-291 495

-196 641

-117 687

-318 612

-815 776

-822 067

368 165
76 670

239 718
43 077

102 611
-15 076

456 913
138 301

1 026 199
210 423

1 090 421
268 354

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5 798 928
318 094
4 380 543
269 185
4 111 357
1 100 291
103 897
996 395

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:
7 129 570
335 993
5 588 616
434 725
5 153 892
1 204 959
152 887
1 052 073

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:
7 369 288
360 817
5 777 556
390 543
5 387 013
1 230 917
158 478
1 072 437

:
:
7 471 899
348 055
5 896 141
414 549
5 481 593
1 227 703
170 885
1 056 819

:
:
7 928 812
353 670
6 296 728
682 462
5 614 266
1 278 413
186 897
1 091 516

:
:

:
:
8 955 012 10 045 432
394 873
7 986 149
768 921
7 217 228
1 664 410
343 047
1 321 364

384 769
7 226 953
852 533
6 374 419
1 343 292
165 006
1 178 286

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914

914

21 196

21 196

1 254 718

1 385 599

2 321 362
270 834
-228 460

2 751 971
:
331 097
:
:
-709 075
: 11 590 451 12 255 378 12 983 366 13 054 035 12 295 946 12 815 694

2 546 671
301 603
-7 230

2 441 843
285 818
-101 459

2 633 090
314 797
-189 934

2 676 555
317 143
-676 253

:

:

:

:

:

:

:

 Government finance statistics – summary tables 2/2016

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
5 805 471
3 373 621
1 719 475
1 619 136
35 010
1 752 964
411 588
241 129
26 169
6 407 812
799 700
1 397 178
381 138
165 812
2 742 689
2 123 507
338 188
156 111
426 996
430 566

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

6 011 361
3 514 402
1 784 128
1 700 296
29 978
1 797 769
419 338
248 243
31 608
6 583 533
819 871
1 412 617
386 447
166 298
2 835 631
2 203 325
352 762
203 083
406 825
411 331

6 150 772
3 593 144
1 808 810
1 746 631
37 704
1 822 916
430 404
271 610
32 698
6 595 859
830 387
1 415 307
365 981
169 688
2 889 367
2 243 072
378 878
155 801
390 449
400 380

6 320 030
3 719 330
1 881 027
1 802 974
35 330
1 871 730
440 326
253 157
35 487
6 739 027
848 423
1 445 150
355 892
186 405
2 972 561
2 300 491
370 681
155 797
404 118
409 392

6 603 074 -1 427 788
3 921 588
1 976 999
1 904 775
39 815
1 940 280
456 076
242 330 -1 351 814
-75 974
6 950 692 -1 427 788

42 800

888 658
1 487 160
334 058
198 160
3 085 100
2 386 949

-9 678

377 782 -1 262 624
-75 974
155 781
423 994
429 580

3 542 735
2 833 099
1 523 723
1 284 386
24 990
323 995
161 828
195 024
28 789
3 872 195
347 629
629 910
300 776
120 646
732 596
657 306
1 388 286
160 898
191 454
193 311

656 804
332 481
133 310
187 360
11 812
29 465
54 558
224 267
16 033
676 561
86 498
226 750
21 177
21 962
112 336
72 574
136 394
29 987
41 459
41 338

1 641 211
580 661
258 969
318 680
3 012
21 735
214 134
747 439
77 241
1 630 711
405 718
530 668
16 587
47 999
296 112
155 057
115 726
36 449
181 452
185 523

2 190 113
175 347
60 998
114 349
0
1 565 085
25 557
427 413
-3 289
2 199 013
48 813
99 832
5 195
7 553
1 944 057
1 502 012
:
4 421
9 630
9 408

20=1-10

-602 340

-572 173

-445 087

-418 998

-347 618

-329 460

-19 758

10 500

-8 900

Government financing

21=20-22

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

-4 914

-9 589

1 349

-7 812

-11 758

-597 427
51 848
43 179
-15 262
27 088
-14 673
11 515
649 274
10 720
503 237
112 719
22 598

-562 584
255 772
36 560
-9 126
138 711
70 327
19 300
818 356
6 602
455 413
317 830
38 513

-446 436
-46 992
-53 243
-27 319
41 522
-28 519
20 568
399 443
-44 269
434 656
21 296
-12 239

-411 186
54 170
52 680
-18 364
-1 778
-11 711
33 340
465 355
34 599
372 672
7 240
50 842

-335 859
-81 450
-6 514
-5 517
-29 581
-41 431
1 594
254 409
27 001
271 517
-56 036
11 929

-63 100
-14 600
13 434
-48 057
-31
-13 845
-63 106
-14 599
13 436
-48 056
-13 878

Other economic flows in government assets and liabilities

:
31 472
149 261

:
195 106
522 902

:
56 002
-219 344

:
202 660
992 606

:
114 674
75 489

-7 499
-7 484

-117 789

-327 796

275 345

-789 946

39 186

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

-8 280

-321 180
-47 348
-33 619
-7 147
15 301
-34 194
12 309
273 832
41 519
246 823
-33 232
18 723

:
66 907
71 664

-4 757

762

-548

-3 686

-20 520
2 525
-42
2 755
-2 107
-3 050
4 967
23 046
0
3 129
18 836
1 078

:
4 286
-2 006

6 291

11 049
25 303
20 247
-4 076
6 680
837
1 620
14 254
82
2 924
4 897
6 348

:
22 222
2 229

19 993

-5 214
1 170
21 501
-10 483
-1 398
-4 993
-3 456
6 384
0
5 204
1 519
-341

:
28 759
11 085

17 674

:

:

:

:

:

:

:

:

:

:
:
:
:
:
4 824 969
801 074
435 789
747 630
1 972 964
181 788
867 511

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

:
:
:
:
:
5 574 910
880 160
445 661
942 626
2 307 685
241 636
998 779
12 031 689 13 372 946 13 553 046 15 011 008 15 340 906
574 606
533 548
9 981 952 11 303 695 11 622 262
2 155 944
2 198 430
2 174 191
988 094
975 336
908 476
-9 765 995
-9 469 322
-8 268 190
:
:
:
Table B - Government debt and link with the deficit

:
:
:
:
:
5 284 856
796 474
427 967
934 202
2 194 812
209 199
931 403

:
:
:
:
:
5 275 847
843 790
440 977
891 793
2 182 100
200 275
917 186

:
:
:
:
:
5 541 686
877 151
441 285
954 767
2 285 728
225 181
982 754

523 954
8 845 883
1 794 113
867 738
-7 206 720
:

536 486
9 781 245
2 126 798
928 415
-8 097 100
:

488 427

:

-728 549
-96 288
-119 544
-389 237
-794

:
:
:
:
:
3 763 110
431 116
230 620
1 107 265
1 327 232
:
-122 684
666 876
-728 541 13 235 727
668 729
-119 543 10 959 424
1 068 299
-389 238
539 276
-123 473
-9 472 617
:

-96 288

:
:
:
:
:
390 279
90 102
34 809
82 688
144 306
:
38 373
1 086 042
0
506 555
537 503
41 986
-695 763
:

57=20

-602 340

-572 173

-445 087

-418 997

-347 618

-329 460

-19 758

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

653 331
50 990

:

:

:

570 008
-2 164

132 644

-40 513

-82 152

346 948
-98 139

-87 802

14 080

-25 046

524 914
105 917

43 757

-51 985

129 288

353 872
6 255

-75 947

-12 559

104 257

-56 026
-56 027

-63 151

13 842

5 987

362 467
33 006

-43 366

-18 750

98 270

:
:

65 951
-12 144

-52 622
628

109 056
-15 144

130 589
-9 497
10 698 763 11 268 772 11 615 719 12 140 633 12 494 506
512 605
9 735 108 10 084 769
680 058
9 404 712
1 897 130
235 753
1 661 378

422 434
9 269 556
682 501
8 587 055
1 923 729
232 616
1 691 111

470 423
8 885 220
747 453
8 137 766
1 913 128
269 254
1 643 875

457 555
8 524 344
806 406
7 717 939
1 716 865
311 583
1 405 282

700 537
9 034 571
1 932 744
240 668
1 692 076

472 779

69 831

196 399

235 874

245 686

236 372

69 831

196 399

235 874

245 686

236 372

-5 553
202

128 231
-3 147
-599 004 10 919 732
606 897
9 498 947
638 493
8 860 454
813 888
124 585
689 302

-96 458
-112 900
-16 532
-96 365
-389 650
-53 465
-336 184

:

:

:

22 994
3 236

2 923

-1 331

:

-1
-1 522
987 545
0
450 338
19 391
430 946
537 209
26 501
510 708

:

:

:

:
:
:
:
:
1 024 449
253 395
37 441
115 849
480 947
:
136 816
1 195 663
2 166
67 634
805 250
320 613
-171 214
:

10 501

17 335
27 836

26 327

-6 254

:

7 830
-1 649
869 914
2 166
65 540
5 979
59 562
802 208
82 145
720 063

:

:

:

:
:
:
:
:
1 125 621
201 836
262 335
26 060
355 992
:
279 398
552 015
0
208 192
134 130
209 692
573 607
:

-8 900

7 103
-1 797

1 320

-66

:

81
-3 380
316 318
0
182 844
32 728
150 115
133 475
55 986
77 489

:

:

:

74=45+46+48a

1 418 650

1 485 042

1 433 640

1 543 616

1 567 457

Table C - Memorandum items

75
76
77=20+18-76
78

79

2 771 842
342 222
-517 567

3 019 675
371 434
-295 058
13 190 743 13 447 007 13 555 150 13 996 021 14 702 097

2 825 790
353 789
-519 136

2 848 726
358 858
-413 496

2 917 522
364 217
-379 097

:

:

:

:

:

1 069 796
164 438
-302 444

335 036
37 778
-16 077

1 033 350
159 005
32 947

581 494
10 213
-9 484

 Government finance statistics – summary tables 2/2016

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

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

:

:

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

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

:

:

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

:
:
:

:
:
:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

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

43.2
25.7
13.0
12.4
0.3
12.9
2.8
1.6
0.2
45.7
5.6
10.5
2.7
1.1
19.2
15.0
2.5
1.4
2.9
2.9

43.6
26.2
13.0
12.9
0.2
12.8
2.8
1.7
0.2
45.2
5.6
10.3
2.6
1.1
18.9
14.6
2.4
1.2
3.1
3.2

43.7
26.4
13.0
13.2
0.2
12.7
2.8
1.7
0.2
44.6
5.6
10.1
2.6
1.1
18.5
14.4
2.4
1.1
3.2
3.2

43.8
26.0
12.6
13.0
0.4
13.0
2.9
1.8
0.2
46.3
5.8
10.3
2.7
1.1
19.1
14.7
2.4
1.4
3.4
3.4

43.5
24.9
12.5
12.1
0.3
13.5
3.1
1.8
0.1
50.1
6.3
11.0
2.6
1.3
21.2
16.4
2.6
1.4
3.7
3.7

43.5
25.1
12.8
12.1
0.2
13.2
3.1
1.8
0.2
49.9
6.2
10.9
2.7
1.3
21.1
16.3
2.6
1.6
3.5
3.5

44.0
25.6
13.0
12.3
0.3
13.3
3.1
1.8
0.2
48.6
6.1
10.6
2.9
1.3
20.8
16.1
2.6
1.2
3.2
3.3

44.7
26.1
13.3
12.6
0.2
13.4
3.1
1.8
0.2
49.0
6.1
10.5
2.9
1.2
21.1
16.4
2.6
1.5
3.0
3.1

45.4
26.5
13.3
12.9
0.3
13.4
3.2
2.0
0.2
48.7
6.1
10.4
2.7
1.3
21.3
16.5
2.8
1.1
2.9
3.0

45.2
26.6
13.4
12.9
0.3
13.4
3.1
1.8
0.3
48.1
6.1
10.3
2.5
1.3
21.2
16.4
2.6
1.1
2.9
2.9

44.9
26.7
13.4
13.0
0.3
13.2
3.1
1.6
0.3
47.3
6.0
10.1
2.3
1.3
21.0
16.2
2.6
1.1
2.9
2.9

-9.7

-9.2
-0.5
-9.7

-0.1

-8.6
-0.5

24.1
19.3
10.4
8.7
0.2
2.2
1.1
1.3
0.2
26.3
2.4
4.3
2.0
0.8
5.0
4.5
9.4
1.1
1.3
1.3

4.5
2.3
0.9
1.3
0.1
0.2
0.4
1.5
0.1
4.6
0.6
1.5
0.1
0.1
0.8
0.5
0.9
0.2
0.3
0.3

11.2
3.9
1.8
2.2
0.0
0.1
1.5
5.1
0.5
11.1
2.8
3.6
0.1
0.3
2.0
1.1
0.8
0.2
1.2
1.3

14.9
1.2
0.4
0.8
0.0
10.6
0.2
2.9
0.0
15.0
0.3
0.7
0.0
0.1
13.2
10.2
:
0.0
0.1
0.1

-2.5

-1.6

-0.9

-2.4

-6.6

-6.4

-4.6

-4.3

-3.3

-3.0

-2.4

-2.2

-0.1

0.1

-0.1

:

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

:
:
:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

0.0

-6.6
1.4
0.1
0.2
0.2
0.6
0.2
8.0
0.1
7.3
0.5
0.1

:
:
:

:

:
:
:
:
:
34.5
6.2
2.7
4.3
14.8

6.6
82.9
3.7
61.7
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

:
2.5
0.4

0.0

-4.5
0.4
0.3
-0.1
0.2
-0.1
0.1
4.9
0.1
3.8
0.9
0.2

:
0.2
1.1

-0.1

-4.2
1.9
0.3
-0.1
1.0
0.5
0.1
6.1
0.0
3.4
2.4
0.3

:
1.5
3.9

0.0

-3.3
-0.3
-0.4
-0.2
0.3
-0.2
0.2
2.9
-0.3
3.2
0.2
-0.1

:
0.4
-1.6

-0.1

-2.9
0.4
0.4
-0.1
0.0
-0.1
0.2
3.3
0.2
2.7
0.1
0.4

:
1.4
7.1

-0.1

-2.3
-0.6
0.0
0.0
-0.2
-0.3
0.0
1.7
0.2
1.8
-0.4
0.1

:
0.8
0.5

:

:

:

:

:

:

:
:
:
:
:
37.0
5.9
3.5
5.4
15.7

6.5
87.7
3.6
64.5
13.2
6.3
-50.7
:

:
:
:
:
:
36.6
6.1
3.3
5.7
15.0

6.6
91.2
4.0
67.1
13.6
6.6
-54.6
:

:
:
:
:
:
39.2
6.3
3.3
6.6
16.2

:
:
:
:
:
39.0
5.9
3.2
6.9
16.2

:
:
:
:
:
39.6
6.3
3.2
6.8
16.3

:
:
:
:
:
37.9
6.0
3.0
6.4
15.7

7.0

6.9

6.8

6.8
99.4 100.0 107.3 104.3
3.9
79.1
14.7
6.7
-66.4
:

3.8
80.8
15.7
7.0
-67.7
:

3.6
73.6
16.0
6.7
-61.0
:

4.0
72.7
15.8
6.9
-60.2
:

-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
-0.7
-0.8
-2.6
0.0

-0.8
-5.0
-0.7
-0.8
-2.6
-0.8

-0.1

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

:
0.5
0.5

0.0

:

:
:
:
:
:
25.6
2.9
1.6
7.5
9.0

4.5
90.0
4.5
74.5
7.3
3.7
-64.4
:

0.0

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

:
0.0
0.0

0.0

:

:
:
:
:
:
2.7
0.6
0.2
0.6
1.0

0.3
7.4
0.0
3.4
3.7
0.3
-4.7
:

:

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

:
:
:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:

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

:
:
:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:

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

:
:
:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

-2.5

-1.6

3.2
0.7

2.0
0.4

-0.9

0.8
-0.1

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 (in thousands of 
persons)

(*) includes lending or borrowing via the EFSF

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:

:

:

:

:
:
:

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:

:

:

:

:
:
:

-2.4

-6.6

-6.4

-4.6

-4.3

-3.0

-2.4

-2.2

-0.1

3.5
1.1

8.3
1.7

8.5
2.1

5.0
0.4

:

:

:

:
:
61.5
2.9
48.2
3.8
44.5
10.4
1.3
9.1

:

:

:

:

:

:

:
:
60.1
2.9
47.1
3.2
44.0
10.0
1.3
8.8

:

:

:

:

:

:

:
:
57.5
2.7
45.4
3.2
42.2
9.5
1.3
8.1

:

:

:

:

:

:

:
:
60.7
2.7
48.2
5.2
43.0
9.8
1.4
8.4

:

:

:

:

:

:

:
:
72.8
3.1
58.8
6.9
51.8
10.9
1.3
9.6

0.0

0.0

:

:

:

:
:
78.4
3.1
62.3
6.0
56.3
13.0
2.7
10.3

0.2

0.2

:

:

:

:
:
81.1
3.5
64.6
6.1
58.5
13.0
2.4
10.7

0.5

0.5

-3.3

2.6
-0.7

-0.6

0.1

-0.2

-0.4
0.0
85.7
3.1
68.4
5.0
63.3
14.2
1.7
12.5

1.7

1.7

4.2
0.0

1.0

-0.3

-0.6

0.5
-0.1
83.8
3.5
66.1
5.6
60.5
14.2
2.0
12.2

1.5

1.5

-0.4
-0.4

-0.4

0.1

0.0

0.0
0.0
-4.1
-0.7
-0.8
-0.1
-0.7
-2.7
-0.4
-2.3

3.8
0.8

0.3

-0.4

0.9

0.8
-0.1
86.7
3.4
69.6
5.0
64.6
13.8
1.7
12.1

1.8

1.8

2.4
0.0

-0.5

-0.1

0.7

0.9
-0.1
85.0
3.5
68.6
4.6
64.0
12.9
1.6
11.3

1.6

1.6

2.5
0.2

-0.3

-0.1

0.7

0.9
0.0
74.3
4.1
64.6
4.3
60.3
5.5
0.8
4.7

:

:

:

0.2
0.0

0.0

0.0

:

0.0
0.0
6.7
0.0
3.1
0.1
2.9
3.7
0.2
3.5

:

:

:

10.2

10.8

10.8

11.0

10.6

11.0

10.7

20.0
2.3
-2.0

19.9
2.3
-0.8

19.6
2.3
-0.1

20.2
2.4
-1.5

21.8
2.6
-5.5

21.5
2.6
-5.5

21.0
2.6
-3.9

21.0
2.6
-3.9

21.0
2.6
-3.1

20.8
2.6
-2.7

20.5
2.5
-2.0

7.3
1.1
-2.1

2.3
0.3
-0.1

 Government finance statistics – summary tables 2/2016

12

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

:
0.2
0.0

0.0

:

:
:
:
:
:
7.0
1.7
0.3
0.8
3.3

0.9
8.1
0.0
0.5
5.5
2.2
-1.2
:

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

:

:

:

7.0
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

0.0

:

:
:
:
:
:
7.7
1.4
1.8
0.2
2.4

1.9
3.8
0.0
1.4
0.9
1.4
3.9
:

-0.1

0.0
0.0

0.0

0.0

:

0.0
0.0
2.2
0.0
1.2
0.2
1.0
0.9
0.4
0.5

:

:

:

4.0
0.1
-0.1

            
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

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

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

:
:
:
:
:
:
:
:
:
:
:

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

:
:
:
:
:
:
:
:
:
:
:

2.2
1.8
3.9
-0.4
10.4
3.1
4.7
-3.8
27.8
4.7
7.0
5.2
-4.2
3.6
5.5
5.1
6.2
3.5
3.4
2.3

:
:
:
:
:
:
:
:
:
:
:

1.6
1.0
1.6
-0.9
62.2
3.2
2.2
-5.7
50.0
2.9
2.4
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

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:

:

:

:

:
:

:

:

:

2.8
:

:

:

:

:
:
2.8
5.9
3.7
21.3
2.5
-1.6
-0.9
-1.7

:

:

:

:
:

:

:

-4.5

2.8
-1.7

:

:

:

:
:
2.8
-1.4
3.9
23.6
2.4
-0.6
10.2
-1.8

:

:

:

6.0
4.1

:

:

-5.5

4.1
-1.4

:

:

:

:
:
4.1
-14.6
5.0
8.7
4.6
6.3
16.5
5.1

:

:

:

3.5
3.6

1.5

:

4.7
5.0
5.0
5.6
-12.8
3.8
7.2
5.3
-11.8
4.1
6.9
4.5
-0.7
-1.5
4.2
4.2
4.1
3.3
4.0
4.2

5.3
5.8
4.8
7.4
-14.9
3.6
6.8
6.4
19.3
4.3
6.5
4.7
1.5
0.4
3.8
3.6
8.4
17.2
-1.6
-1.1

6.8
8.0
6.2
10.1
-4.1
4.5
6.0
10.9
-7.4
4.7
6.2
4.3
2.1
6.9
4.2
3.5
3.9
-7.4
14.1
15.4

6.2
6.7
5.6
7.7
7.8
4.9
6.8
8.0
3.6
4.5
6.1
3.8
8.2
5.6
4.0
3.9
3.8
-4.5
8.2
7.3

0.7
-1.0
-2.6
-1.0
83.5
3.0
3.2
10.0
-26.1
4.2
4.1
2.3
2.8
2.7
3.4
3.1
2.9
32.8
7.6
6.7

-6.6
-9.7
-6.8
-11.8
-30.1
-2.1
1.5
-5.7
-15.7
2.0
1.8
0.8
-9.7
11.7
4.7
4.9
-0.3
-9.1
3.0
2.2

:
:
:
:
:
:
:
:
:
:
:

:
:
:

:

:

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

-5.1

6.0
0.9

:

:

:

:
:
6.0
6.5
6.7
2.4
7.1
2.7
9.2
1.9

:

:

:

4.7
4.7

5.0

:

:
:
:
:
:
:
:
:
:
:
:

:
:
:

:

:

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

:
:
:
:
:
:
:
:
:
:
:

:
:
:

:

:

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

-4.3

5.4
1.1

:

:

:

:
:
5.4
11.1
5.8
-3.3
6.6
2.6
5.9
2.1

:

:

:

4.9
5.5

4.4

:

-2.8

3.4
0.6

:

:

:

:
:
3.4
7.4
3.4
-10.2
4.5
2.2
3.7
1.9

:

:

:

5.2
5.5

5.7

:

:
:
:
:
:
:
:
:
:
:
:

:
:
:

:

:

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

-1.6

1.4
-0.2

:

:

:

:
:
1.4
-3.5
2.1
6.1
1.8
-0.3
7.8
-1.5

:

:

:

4.3
5.5

5.9

:

:
:
:
:
:
:
:
:
:
:
:

:
:
:

:

:

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

:
:
:
:
:
:
:
:
:
:
:

:
:
:

:

:

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

-4.3

-10.3

6.1
1.9

12.9
2.7

:

:

:

:
:
12.9
8.8
14.8
24.9
13.5
5.1
-11.7
7.9

:

:

:

:
:
6.1
1.6
6.8
64.6
2.4
4.1
9.4
3.3

:

:

:

3.4
4.4

0.5

:

4.3
5.2
7.3
3.9
-26.4
2.5
5.4
0.8
34.5
3.8
3.2
2.7
8.0
2.9
3.8
3.8
5.9
23.6
-2.8
-1.3

4.1
-2.6
31.9
15.0
0.6
0.1
9.8
-0.6
8.7
22.7
3.5

:
7.6
0.5

-4.7

:

:
:
:
:
:
11.7
-0.9
38.0
32.0
10.3
8.0
3.1
10.2
2.1
8.9
24.9
2.7
9.1
:

-9.2

12.2
3.0

:

:

:

:
:
12.2
2.6
10.5
-9.8
13.2
23.9
107.9
12.1

4.2
4.7
4.6
4.5
20.4
3.2
2.7
5.5
16.2
0.2
0.7
0.3
11.3
-2.0
1.4
1.4
0.3
-25.3
-3.8
-4.2

1.1
5.7
-3.4
3.9
-0.7
1.4
5.8
2.3
6.1
6.7
2.8

:
0.7
1.3

1.8

:

:
:
:
:
:
1.8
6.6
-3.5
7.7
-2.0
-0.7
4.3
7.1
12.7
7.0
6.1
6.8
11.0
:

-6.0

6.5
0.5

:

:

:

:
:
6.5
15.9
6.7
4.9
6.9
3.2
-9.2
6.4

3.5
4.2
3.8
5.0
-14.4
2.6
1.9
3.0
20.8
2.7
2.5
1.1
1.4
0.3
3.4
3.8
4.3
30.1
-4.7
-4.5

5.3
4.6
-2.1
18.6
3.6
2.2
6.8
1.3
5.1
17.7
4.4

:
4.0
4.3

4.5

:

:
:
:
:
:
9.3
5.3
1.2
19.3
10.6
10.2
5.7
11.1
2.4
10.6
18.5
7.0
12.4
:

-5.3

5.3
0.0

1.2

-0.4

-0.8

0.6
-0.1
5.3
2.8
4.2
-7.3
5.4
11.4
-13.6
17.0

: 2220.1

229.4

181.2

: 2220.1

229.4

181.2

:

10.4

2.4

4.7

1.7
0.7

-5.8

:

2.8
4.4

4.2

:

0.7
3.4

2.9

:

1.9
3.4

1.9

:

2.3
2.2
1.4
2.7
25.8
1.4
2.6
9.4
3.4
0.2
1.3
0.2
-5.3
2.0
1.9
1.8
7.4
-23.3
-4.0
-2.7

-0.9
-6.3
-6.2
4.7
-1.3
2.2
3.0
-8.3
4.4
1.0
-1.3

:
1.1
-1.6

-3.4

:

:
:
:
:
:
0.2
-5.6
-3.0
4.8
0.6
4.5
1.5
1.3
-9.0
2.1
2.2
-2.1
2.1
:

-3.9

3.1
-0.9

-0.8

0.1

-0.2

-0.5
0.0
3.1
-10.2
4.3
-8.7
5.5
0.6
-13.6
2.9

20.1

20.1

-3.5

0.8
1.4

0.8

:

2.8
3.5
4.0
3.2
-6.3
2.7
2.3
-6.8
8.5
2.2
2.2
2.1
-2.8
9.9
2.9
2.6
-2.2
0.0
3.5
2.3

1.0
6.6
-4.3
-0.2
-0.5
3.6
3.4
7.1
3.7
0.3
5.6

:
3.8
7.3

9.6

:

:
:
:
:
:
4.9
10.1
3.1
2.2
4.1
7.6
5.5
10.8
9.2
13.2
1.1
7.4
14.5
:

-3.6

4.5
0.9

0.4

-0.4

1.1

0.9
-0.1
4.5
11.9
5.0
2.6
5.2
0.5
3.5
0.1

4.2

4.2

7.7

2.4
1.5

3.3

:

4.5
5.4
5.1
5.6
12.7
3.7
3.6
-4.3
20.6
3.1
4.7
2.9
-6.1
6.3
3.8
3.8
1.9
0.0
4.9
4.9

-1.5
-0.7
-1.3
-3.1
-1.8
0.2
1.7
5.1
2.4
-2.5
1.2

:
2.1
0.5

-0.4

:

:
:
:
:
:
0.6
0.3
1.0
-1.3
1.0
7.3
1.6
2.2
7.7
2.8
-1.9
1.3
3.1
:

-2.9

2.9
0.1

-0.6

-0.1

0.9

1.1
-0.1
2.9
8.4
3.6
-2.9
4.1
-1.8
-2.0
-1.8

-3.8

-3.8

1.5

3.5
2.0

5.0

:

 Government finance statistics – summary tables 2/2016

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

2 604 123
1 349 821
694 386
640 559
14 876
952 490
159 769
127 167
14 876
3 026 300
261 679
611 791
300 110
96 295
1 210 377
937 314
121 669
236 010
188 371
187 372

3 192 169
1 792 573
905 757
869 371
17 445
1 072 626
188 680
123 501
14 788
3 211 323
313 931
717 303
265 916
99 403
1 417 454
1 088 005
157 654
87 678
151 982
220 258

3 729 353
2 073 362
1 081 114
967 812
24 437
1 256 784
235 273
141 548
22 386
3 947 996
408 149
870 704
246 428
100 850
1 748 502
1 331 102
196 153
111 971
265 241
265 956

3 967 882
2 236 889
1 145 579
1 068 736
22 574
1 307 909
245 197
157 084
20 804
4 100 448
425 880
901 208
250 550
105 359
1 817 237
1 373 707
202 985
117 638
279 592
284 747

4 199 913
2 389 730
1 202 532
1 162 901
24 297
1 363 697
260 095
167 275
19 116
4 259 929
449 782
931 082
268 726
111 183
1 880 657
1 418 106
209 402
107 190
301 907
302 530

4 278 836
2 389 468
1 185 815
1 179 617
24 036
1 417 584
273 748
184 683
13 352
4 486 965
477 708
974 053
282 834
116 170
1 969 009
1 481 583
224 836
120 892
321 465
320 897

4 125 516
2 234 786
1 139 898
1 060 819
34 069
1 414 898
285 573
180 556
9 704
4 707 099
505 146
1 010 470
259 998
134 753
2 097 543
1 581 932
228 032
129 089
342 068
338 156

4 230 519
2 299 318
1 187 695
1 086 322
25 301
1 440 284
299 869
179 748
11 298
4 819 855
515 208
1 021 373
262 301
137 497
2 149 488
1 619 969
235 555
176 806
321 626
324 371

20=1-10

Net lending ( + ) / net borrowing (-)

-422 178

-19 155

-218 642

-132 566

-60 016

-208 129

-581 583

-589 336

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

11 480

3 048

-1 480

-7 035

-5 776

-212 867
68 942
27 564
16 547
608
10 578
13 641
281 809
21 376
219 273
21 329
19 826

-132 943
38 658
26 645
20 024
-14 788
-18 433
25 207
171 601
12 542
98 363
23 357
37 334

-71 496
76 967
19 867
23 038
3 291
4 446
26 327
148 463
-8 876
119 851
-1 471
38 959

-211 177
289 172
71 148
70 086
61 202
76 917
9 818
500 349
8 936
425 936
50 422
15 052

:
151 317
38 173

:
127 426
-134 571

:
138 805
-113 176

:
-191 546
161 193

113 145

261 996

251 981

-352 739

-580 103
106 988
29 372
25 139
-2 541
37 772
17 245
687 092
5 933
607 374
64 110
9 680

:
92 161
51 424

40 737

-582 301
170 714
1 766
90 271
65 686
17 982
-4 992
753 015
3 168
425 158
299 051
25 638

:
128 243
-124 273

252 516

:

:

:

:

:

:

:
:
:
:
:
2 444 070
434 250
108 579
321 012
1 049 382
128 668
530 846
6 687 310
275 338
4 959 426
1 048 612
403 933
-4 243 240
:

:
:
:
:
:
2 610 153
458 690
125 119
306 269
1 166 604
144 871
553 473
6 724 340
288 274
4 903 790
1 088 035
444 243
-4 114 187
:

:
:
:
:
:
2 825 925
480 736
145 188
308 044
1 307 976
158 701
583 980
6 759 627
279 449
4 912 795
1 084 843
482 541
-3 933 702
:

:
:
:
:
:
2 923 551
546 599
214 861
370 063
1 203 303
135 718
588 726
7 421 169
288 949
5 496 240
1 135 366
500 614
-4 497 618
:

:
:
:
:
:
3 122 701
590 802
247 412
369 152
1 303 009
160 784
612 327
8 159 685
303 580
6 142 481
1 199 317
514 308
-5 036 984
:

:
:
:
:
:
3 421 658
590 863
341 376
437 259
1 433 367
172 243
618 792
8 788 427
308 141
6 422 733
1 520 390
537 165
-5 366 769
:

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-422 178

-19 155

-218 642

-132 565

-60 015

-208 129

-581 581

-589 337

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

Incurrence in liabilities not in government debt

62

Valuation effects and other changes in volume in government debt

62a
63
64=65+66+69
65
66=67+68
67
68
69=70+71
70
71

72

73

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)*

74=45+46+48a

Government liquid assets

Table C - Memorandum items

75
76
77=20+18-76
78

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

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:

:

:

:

:
:

:

:

:

:
:
4 787 079
188 827
3 632 835
216 867
3 415 969
965 417
56 384
909 033

:

:

:

266 233
47 591

143 067
10 502

108 940
48 925

501 728
293 599

672 758
91 177

722 658
133 322

:

:

:

:
:
5 854 055
199 911
4 595 937
340 084
4 255 854
1 058 206
97 407
960 799

:

:

:

:

:

:
:
5 997 122
215 909
4 701 796
303 685
4 398 110
1 079 419
102 979
976 438

:

:

:

:

:

:
:
6 106 062
204 091
4 825 006
346 470
4 478 536
1 076 965
118 082
958 884

:

:

:

:

:

:
:
6 607 790
219 325
5 262 801
602 463
4 660 338
1 125 661
135 388
990 273

:

:

:

:

:

:
:
7 280 549
232 923
5 857 158
744 076
5 113 081
1 190 470
134 981
1 055 488

914

778

:

:

:

:
:
8 003 207
237 932
6 269 721
656 321
5 613 400
1 495 554
318 037
1 177 518

21 196

21 072

671 497

728 681

784 625

897 178

998 998

1 104 483

1 139 447
149 053
-382 859
5 746 505

1 352 706
170 408
-37 581
7 032 806

1 686 159
210 492
-163 893
8 460 215

1 761 456
221 560
-74 534
8 904 117

1 830 997
233 069
8 822
9 401 112

1 926 588
245 327
-131 991
9 633 673

2 012 020
251 524
-491 040
9 288 532

2 040 585
259 658
-527 368
9 545 602

79

Government employment (in thousands of persons)

:

:

:

:

:

:

:

:

(*) includes lending or borrowing via the EFSF

 Government finance statistics – summary tables 2/2016

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
4 402 739
2 405 532
1 232 898
1 141 852
30 782
1 483 818
310 906
190 432
12 050
4 816 414
520 173
1 024 913
292 139
134 368
2 178 561
1 640 296
237 802
123 482
304 976
305 482

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

4 530 673
2 495 215
1 267 429
1 202 413
25 374
1 510 009
316 921
191 142
17 386
4 888 558
523 128
1 021 011
296 678
132 586
2 227 109
1 680 749
245 021
156 216
286 807
287 156

4 641 045
2 566 557
1 287 604
1 246 981
31 972
1 535 583
325 954
194 671
18 279
4 935 298
530 714
1 032 369
278 659
136 320
2 282 187
1 721 013
269 198
130 309
275 541
281 144

4 740 225
2 631 533
1 331 610
1 270 137
29 786
1 568 563
331 724
189 581
18 824
5 001 437
533 841
1 044 601
269 457
151 421
2 334 948
1 755 234
265 110
124 876
277 183
275 895

4 859 093 -1 029 474
2 721 843
1 371 653
1 317 400
32 790
1 601 630
337 619
177 344
20 657

-977 754
-51 720
5 074 055 -1 029 474

544 047
1 055 772
249 342
159 074
2 393 869
1 793 788
266 568
122 281
283 102
283 639

-5 075

-972 680
-51 720

2 157 276
1 800 170
938 928
843 101
18 141
109 932
105 101
127 364
14 709
2 358 324
157 190
407 145
217 865
92 314
304 651
270 437
956 741
112 911
109 507
110 776

656 804
332 481
133 310
187 360
11 812
29 465
54 558
224 267
16 033
676 561
86 498
226 750
21 177
21 962
112 336
72 574
136 394
29 987
41 459
41 338

1 049 541
414 577
239 149
172 590
2 837
10 516
152 481
427 582
44 385
1 035 069
253 885
323 636
10 463
37 616
168 836
68 547
90 778
27 193
122 662
122 273

2 024 947
174 616
60 267
114 349
0
1 451 717
25 479
375 885
-2 750
2 033 575
46 474
98 241
4 912
7 182
1 808 046
1 382 231
55 335
3 909
9 474
9 252

20=1-10

-413 676

-357 885

-294 253

-261 212

-214 962

-201 048

-19 758

14 472

-8 628

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 financing

21=20-22

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

-3 020

-2 548

584

590

-8 324

-410 655
42 228
20 259
-24 187
27 134
-12 378
31 400
452 883
254
332 154
99 637
20 837

-355 337
244 527
29 999
-8 693
129 664
71 041
22 516
599 864
8 945
284 489
319 139
-12 707

-294 837
-17 437
-53 781
-22 436
23 203
11 302
24 276
277 400
-33 114
307 632
16 233
-13 351

-261 802
15 551
26 838
-26 189
-14 670
-1 779
31 347
277 353
10 960
258 833
-6 136
13 694

-206 638
-62 749
15 640
-29 173
-30 277
-18 316
-620
143 890
12 155
178 350
-62 125
15 512

-51 394
-13 561
11 652
-43 480
-31
-5 973
-51 400
-13 560
11 654
-43 479
-6 006

Other economic flows in government assets and liabilities

:
12 517
-80 396

:
108 117
477 761

:
78 524
-51 668

:
131 187
601 720

:
50 266
-38 373

-1 228
-1 213

92 912

-369 644

130 192

-470 532

88 639

-6 101

-194 948
-33 712
-4 418
-28 775
17 819
-16 732
-1 609
161 236
25 715
160 211
-38 699
14 011

:
30 319
-38 298

68 617

-20 520
2 525
-42
2 755
-2 107
-3 050
4 967
23 046
0
3 129
18 836
1 078

:
4 286
-2 006

6 291

:

:

:

:

:

:

:

:
:
:
:
:
3 476 403
612 293
314 174
484 535
1 404 208
168 289
661 192

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

:
:
:
:
:
:
:
:
:
:
4 024 389
3 890 134
680 038
606 124
289 381
314 127
614 183
645 214
1 691 603
1 605 265
221 416
191 783
749 184
719 405
9 160 915 10 238 539 10 464 272 11 343 344 11 448 860
354 202
328 663
8 552 604
7 578 487
1 941 798
1 983 064
600 256
574 059
-7 424 471
-6 574 138
:
:
Table B - Government debt and link with the deficit

:
:
:
:
:
3 829 046
646 136
317 583
613 118
1 554 307
182 635
697 903

:
:
:
:
:
4 036 872
659 524
313 544
642 783
1 666 108
204 614
754 913

351 412
6 631 488
1 606 906
571 109
-5 684 512
:

361 911
7 355 832
1 937 338
583 457
-6 409 493
:

339 082
8 416 043
1 993 713
594 506
-7 306 472
:

:

-569 254
-88 616
-101 724
-283 993
-794

-94 126
-569 247
-88 616
-101 723
-283 994
-94 915

:
:
:
:
:
2 659 713
307 948
127 842
734 780
1 054 987
:
434 156
9 624 229
442 818
7 896 569
953 096
331 747
-6 964 516
:

:
:
:
:
:
390 279
90 102
34 809
82 688
144 306
:
38 373
1 086 042
0
506 555
537 503
41 986
-695 763
:

57=20

-413 676

-357 885

-294 253

-261 211

-214 962

-201 048

-19 758

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

432 534
18 858

:

:

:

:
:
8 435 741
285 009
6 619 091
677 405
5 941 687
1 531 641
278 831
1 252 810

362 887
5 002

123 877

10 706

-124 348

-165
-5 234
8 798 628
295 846
6 774 768
631 139
6 143 628
1 728 014
241 183
1 486 832

273 668
-20 585

-56 379

15 189

20 613

-65
-8
9 072 295
262 664
7 071 208
598 582
6 472 626
1 738 424
203 146
1 535 275

254 054
-7 157

5 402

-14 801

9 277

1
-7 036
9 326 350
278 309
7 313 927
573 327
6 740 601
1 734 112
199 633
1 534 479

122 988
-91 974

-57 007

-16 143

-12 956

0
-5 869
9 449 338
292 202
7 468 023
522 495
6 945 528
1 689 112
191 937
1 497 175

69 349

193 427

231 004

240 542

230 976

69 717

196 297

235 785

245 609

236 306

-46 198
-46 199

-51 445

5 970

3 980

-2
203
-469 398
-88 786
-96 175
-12 646
-83 526
-284 441
-52 871
-231 569

74=45+46+48a

1 094 756

1 146 354

1 112 034

1 177 682

1 190 836

Table C - Memorandum items

75
76
77=20+18-76
78

79

2 054 938
267 107
-375 806
9 799 166

2 063 851
274 172
-345 249
9 835 733

2 164 533
2 125 726
2 095 053
283 452
282 106
279 421
-298 133
-215 312
-266 135
9 932 136 10 133 243 10 455 774

:

:

:

:

:

139 843
-61 206

-29 489

-14 040

-16 936

2
-741
7 975 353
380 988
6 889 878
480 271
6 409 607
704 487
94 419
610 067

:

:

:

22 994
3 236

2 923

-1 331

:

-1
-1 522
987 545
0
450 338
19 391
430 946
537 209
26 501
510 708

:

:

:

762

548

-3 528

13 924
8 472
12 716
-4 411
-984
1 477
-321
-5 451
0
-1 848
-327
-3 280

:
3 546
1 577

1 969

:

:
:
:
:
:
583 387
179 097
17 891
56 013
228 002
:
102 384
820 767
0
43 011
616 753
161 003
-237 381
:

14 473

-699
13 774

9 494

3 374

:

1
-587
655 209
0
41 137
2 751
38 386
614 072
72 073
541 999

:

:

:

-5 100
11 359
20 945
-10 395
-1 525
19
2 315
16 459
0
5 204
1 544
9 709

:
13 343
1 567

11 777

:

:
:
:
:
:
960 265
191 508
210 563
24 696
265 100
:
268 397
487 068
0
208 192
118 440
160 435
473 197
:

-8 628

7 048
-1 580

11 510

-10 117

:

0
-3 222
300 628
0
182 844
32 728
150 115
117 785
51 814
65 971

:

:

:

617 263
112 639
-204 181

335 036
37 778
-16 077

651 100
123 073
14 060

561 136
9 962
-9 115

 Government finance statistics – summary tables 2/2016

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
4.6
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
45.7
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
2.8
1.8
0.2
46.1
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
2.7
1.4
22.5
17.0
2.5
1.9
3.4
3.4

44.9
24.5
12.6
11.7
0.3
15.1
3.2
1.9
0.1
49.2
5.3
10.5
3.0
1.4
22.2
16.7
2.4
1.3
3.1
3.1

46.1
25.4
12.9
12.2
0.3
15.4
3.2
1.9
0.2
49.7
5.3
10.4
3.0
1.3
22.6
17.1
2.5
1.6
2.9
2.9

46.7
25.8
13.0
12.6
0.3
15.5
3.3
2.0
0.2
49.7
5.3
10.4
2.8
1.4
23.0
17.3
2.7
1.3
2.8
2.8

46.8
26.0
13.1
12.5
0.3
15.5
3.3
1.9
0.2
49.4
5.3
10.3
2.7
1.5
23.0
17.3
2.6
1.2
2.7
2.7

46.5
26.0
13.1
12.6
0.3
15.3
3.2
1.7
0.2
48.5
5.2
10.1
2.4
1.5
22.9
17.2
2.5
1.2
2.7
2.7

-9.8

-9.4
-0.5
-9.8

0.0

-9.3
-0.5

20.6
17.2
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
9.2
1.1
1.0
1.1

6.3
3.2
1.3
1.8
0.1
0.3
0.5
2.1
0.2
6.5
0.8
2.2
0.2
0.2
1.1
0.7
1.3
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
2.4
3.1
0.1
0.4
1.6
0.7
0.9
0.3
1.2
1.2

19.4
1.7
0.6
1.1
0.0
13.9
0.2
3.6
0.0
19.4
0.4
0.9
0.0
0.1
17.3
13.2
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

-3.6

-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 (in thousands of 
persons)

(*) includes lending or borrowing via the EFSF

-0.1

-2.5
0.8
0.3
0.2
0.0
0.1
0.2
3.3
0.3
2.6
0.3
0.2

:
1.8
0.5

0.0

-1.5
0.4
0.3
0.2
-0.2
-0.2
0.3
1.9
0.1
1.1
0.3
0.4

:
1.4
-1.5

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

0.0

-2.2
3.0
0.7
0.7
0.6
0.8
0.1
5.2
0.1
4.4
0.5
0.2

:
-2.0
1.7

0.0

-6.2
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

-0.1

-6.1
1.8
0.0
0.9
0.7
0.2
-0.1
7.9
0.0
4.5
3.1
0.3

:
1.3
-1.3

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
-0.8

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

:
1.1
4.9

0.0

-3.0
-0.2
-0.5
-0.2
0.2
0.1
0.2
2.8
-0.3
3.1
0.2
-0.1

:
0.8
-0.5

0.0

-2.6
0.2
0.3
-0.3
-0.1
0.0
0.3
2.7
0.1
2.6
-0.1
0.1

:
1.3
5.9

-0.1

-2.0
-0.6
0.1
-0.3
-0.3
-0.2
0.0
1.4
0.1
1.7
-0.6
0.1

:
0.5
-0.4

:

:

:

:

:

:

:

:

:

:

:

:
:
:
:
:
28.9
5.1
1.3
3.8
12.4

6.3
79.0
3.3
58.6
12.4
4.8
-50.2
:

:
:
:
:
:
29.3
5.2
1.4
3.4
13.1

6.2
75.5
3.2
55.1
12.2
5.0
-46.2
:

:
:
:
:
:
30.1
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
11.8
5.2
-46.7
:

:
:
:
:
:
33.6
6.4
2.7
4.0
14.0

6.6
87.8
3.3
66.1
12.9
5.5
-54.2
:

:
:
:
:
:
35.8
6.2
3.6
4.6
15.0

6.5
92.1
3.2
67.3
15.9
5.6
-56.2
:

:
:
:
:
:
35.5
6.2
3.2
4.9
14.3

:
:
:
:
:
38.9
6.6
3.2
6.2
15.8

:
:
:
:
:
39.2
6.1
3.2
6.5
16.2

:
:
:
:
:
39.8
6.5
3.1
6.3
16.4

:
:
:
:
:
38.5
6.5
2.8
5.9
16.2

7.4

7.1

6.7

7.2
7.2
93.5 104.1 105.4 111.9 109.5
3.4
3.3
81.8
76.3
18.6
20.0
5.7
5.8
-71.0
-66.2
:
:

3.7
74.8
19.7
5.9
-65.2
:

3.3
83.1
19.7
5.9
-72.1
:

3.6
67.7
16.4
5.8
-58.0
:

3.1
0.6

1.6
0.1

1.2
0.5

5.2
3.0

7.2
1.0

7.6
1.4

4.4
0.2

:

:

:

:
:
69.2
2.4
54.3
4.0
50.3
12.5
1.2
11.4

:

:

:

:

:

:
:
67.4
2.4
52.8
3.4
49.4
12.1
1.2
11.0

:

:

:

:

:

:
:
65.0
2.2
51.3
3.7
47.6
11.5
1.3
10.2

:

:

:

:

:

:
:
68.6
2.3
54.6
6.3
48.4
11.7
1.4
10.3

:

:

:

:

:

:
:
78.4
2.5
63.1
8.0
55.0
12.8
1.5
11.4

0.0

0.0

:

:

:

:
:
83.8
2.5
65.7
6.9
58.8
15.7
3.3
12.3

0.2

0.2

:

:

:

:
:
86.1
2.9
67.5
6.9
60.6
15.6
2.8
12.8

0.7

0.7

3.7
0.1

1.3

0.1

-1.3

0.0
-0.1
89.5
3.0
68.9
6.4
62.5
17.6
2.5
15.1

2.0

2.0

-3.0

2.8
-0.2

-0.6

0.2

0.2

0.0
0.0
91.3
2.6
71.2
6.0
65.2
17.5
2.0
15.5

2.3

2.4

-2.6

2.5
-0.1

0.1

-0.1

0.1

0.0
-0.1
92.0
2.7
72.2
5.7
66.5
17.1
2.0
15.1

2.4

2.4

-2.1

1.2
-0.9

-0.5

-0.2

-0.1

0.0
-0.1
90.4
2.8
71.4
5.0
66.4
16.2
1.8
14.3

2.2

2.3

7.9

8.2

8.3

9.3

10.8

11.6

11.2

11.7

11.2

11.6

11.4

-0.5
-0.1
0.1
-0.4
0.0
-0.1
-0.5
-0.1
0.1
-0.4
-0.1

0.0
0.0

:

-5.4
-0.8
-1.0
-2.7
0.0

-0.9
-5.4
-0.8
-1.0
-2.7
-0.9

-0.4
-0.4

-0.5

0.1

0.0

0.0
0.0
-4.5
-0.8
-0.9
-0.1
-0.8
-2.7
-0.5
-2.2

-0.1

-1.9
-0.3
0.0
-0.3
0.2
-0.2
0.0
1.5
0.2
1.5
-0.4
0.1

:
0.3
-0.4

0.0

:

:
:
:
:
:
25.4
2.9
1.2
7.0
10.1

4.2
92.0
4.2
75.5
9.1
3.2
-66.6
:

-1.9

1.3
-0.6

-0.3

-0.1

-0.2

0.0
0.0
76.3
3.6
65.9
4.6
61.3
6.7
0.9
5.8

:

:

:

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

:

:
:
:
:
:
3.7
0.9
0.3
0.8
1.4

0.4
10.4
0.0
4.8
5.1
0.4
-6.7
:

-0.2

0.2
0.0

0.0

0.0

:

0.0
0.0
9.4
0.0
4.3
0.2
4.1
5.1
0.3
4.9

:

:

:

:
:
:

:
:
:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:

:

:

:

:
:

:

:

:

:
:
68.1
2.7
51.7
3.1
48.6
13.7
0.8
12.9

:

:

:

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

20.7
2.7
-2.1

5.9
1.1
-2.0

3.2
0.4
-0.2

0.0

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

:
0.0
0.0

0.0

:

:
:
:
:
:
5.6
1.7
0.2
0.5
2.2

1.0
7.8
0.0
0.4
5.9
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
5.9
0.7
5.2

:

:

:

6.2
1.2
0.1

0.0

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

:
0.1
0.0

0.0

:

:
:
:
:
:
9.2
1.8
2.0
0.2
2.5

2.6
4.7
0.0
2.0
1.1
1.5
4.5
:

-0.1

0.1
0.0

0.1

-0.1

:

0.0
0.0
2.9
0.0
1.7
0.3
1.4
1.1
0.5
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

-3.6

 Government finance statistics – summary tables 2/2016

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
4.4
-15.8
1.2
5.1
3.7
1.9
0.8
2.9
2.0
7.7
2.0
-28.5
4.2

2.9
1.8
2.5
1.1
1.9
3.4
4.8
14.3
-20.1
7.0
5.8
4.2
1.7
4.7
4.8
4.4
3.7
11.9
53.4
5.5

:
:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:
:
:
:

2.4
1.9
3.5
-0.1
13.5
3.5
4.0
-3.1
29.4
4.0
6.1
4.7
-3.6
2.0
5.4
5.2
2.4
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

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
9.1
3.8
16.6
2.9
-1.0
10.8
-1.7

:

:

:

5.0
4.0

4.6

:

-4.2

3.3
-0.9

:

:

:

:
:
3.3
-0.1
4.6
22.3
3.3
-1.2
12.2
-2.2

:

:

:

5.3
3.9

3.5

:

-4.9

4.8
-0.2

:

:

:

:
:
4.8
-21.1
5.3
10.4
4.9
8.1
32.2
6.1

:

:

:

4.4
4.2

2.9

:

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

:
:
:
:
:
:
:
:
:
:
:

:
:
:

:

:

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

-4.5

4.8
0.2

:

:

:

:
:
4.8
8.3
5.5
2.4
5.8
1.3
0.7
1.3

:

:

:

3.6
4.6

4.3

:

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
-1.2
3.4
3.1
7.3
-0.3
2.9
3.4

3.1
6.8
17.2
0.2
1.2
2.7
4.4
8.4
4.6
2.1
5.3

:
6.8
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
7.1

1.6
6.1
18.4
-4.6
-1.8
4.7
2.6
4.6
2.0
2.2
9.2

:
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
7.3
5.5
3.5
3.2
3.2
-8.9
8.0
6.2

2.9
4.3
18.4
1.1
0.4
4.8
2.2
-3.1
2.4
-0.1
8.8

:
5.3
-1.7

-6.1

1.9
0.0
-1.4
1.4
-1.1
4.0
5.2
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
14.8
48.3
19.9
5.9
1.7
7.4
3.2
8.7
4.6
3.1

:
-6.8
2.4

9.0

-3.6
-6.5
-3.9
-10.1
41.7
-0.2
4.3
-2.2
-27.3
4.9
5.7
3.7
-8.1
16.0
6.5
6.8
1.4
6.8
6.4
5.4

3.7
5.4
11.7
-0.7
3.1
2.9
9.3
2.1
11.1
5.6
1.9

:
3.2
0.7

-0.9

2.5
2.9
4.2
2.4
-25.7
1.8
5.0
-0.4
16.4
2.4
2.0
1.1
0.9
2.0
2.5
2.4
3.3
37.0
-6.0
-4.1

5.5
0.3
36.5
17.8
1.4
-0.8
9.2
1.0
6.9
24.9
5.0

:
4.1
-1.5

-5.0

4.1
4.6
3.8
5.1
21.7
3.0
3.7
5.9
6.7
-0.1
1.0
0.3
11.4
-2.3
1.4
1.3
1.0
-30.2
-5.2
-5.8

1.2
3.4
-7.1
6.2
-0.9
5.1
5.2
0.1
5.2
6.6
3.9

:
0.4
-0.9

-1.7

:

:

:

:

:

:

:

:
:
:
:
:
9.9
6.6
12.8
0.0
18.0
29.7
4.2
5.0
8.4
5.0
3.2
7.5
2.4
:

-3.9

4.8
0.9

:

:

:

:
:
4.8
13.7
4.9
-2.8
5.6
2.5
4.3
2.3

:

:

:
:
:
:
:
6.8
5.6
15.2
-4.6
11.2
12.6
4.3
0.6
4.7
-1.1
3.8
10.0
-3.0
:

-2.3

2.4
0.2

:

:

:

:
:
2.4
8.0
2.3
-10.7
3.3
2.0
5.7
1.6

:

:

:
:
:
:
:
8.3
4.8
16.0
0.6
12.1
9.5
5.5
0.5
-3.1
0.2
-0.3
8.6
-4.4
:

-1.0

1.8
0.8

:

:

:

:
:
1.8
-5.5
2.6
14.1
1.8
-0.2
14.7
-1.8

:

:

:
:
:
:
:
3.5
13.7
48.0
20.1
-8.0
-14.5
0.8
9.8
3.4
11.9
4.7
3.7
14.3
:

-3.4

8.2
4.8

:

:

:

:
:
8.2
7.5
9.1
73.9
4.1
4.5
14.7
3.3

:

:

:
:
:
:
:
6.8
8.1
15.1
-0.2
8.3
18.5
4.0
10.0
5.1
11.8
5.6
2.7
12.0
:

-8.8

10.2
1.4

:

:

:

:
:
10.2
6.2
11.3
23.5
9.7
5.8
-0.3
6.6

:
:
:
:
:
9.6
0.0
38.0
18.4
10.0
7.1
1.1
7.7
1.5
4.6
26.8
4.4
6.5
:

-8.1

9.9
1.8

:

:

:

:
:
9.9
2.2
7.0
-11.8
9.8
25.6
135.6
11.6

:
:
:
:
:
1.6
3.6
-8.0
10.8
-2.0
-2.3
6.9
4.2
14.0
3.3
5.7
6.3
5.9
:

-5.2

5.4
0.2

:

:

:

:
:
5.4
19.8
5.6
3.2
5.8
2.4
-12.3
6.4

2.9
3.7
2.8
5.3
-17.6
1.8
1.9
0.4
44.3
1.5
0.6
-0.4
1.6
-1.3
2.2
2.5
3.0
26.5
-6.0
-6.0

7.0
4.9
-2.8
26.8
5.1
3.4
6.5
2.5
4.3
19.9
-2.2

:
3.1
5.2

6.5

:

:
:
:
:
:
10.1
5.5
1.1
26.5
10.7
8.5
5.6
11.8
3.0
10.9
20.6
2.2
12.8
:

-4.2

4.3
0.1

1.5

0.1

-1.5

0.0
-0.1
4.3
3.8
2.4
-6.8
3.4
12.8
-13.5
18.7

: 2220.1

227.2

178.9

: 2609.9

230.8

181.6

11.4

8.5

7.7

14.3

11.3

10.6

-0.9

4.7

4.2
4.9

3.6

:

4.5
5.3

5.2

:

3.9
5.2

5.6

:

5.2
5.3

2.5

:

4.4
2.5

-3.6

:

1.4
3.2

2.8

:

0.7
2.9

2.7

:

0.4
2.6

0.4

:

2.4
2.9
1.6
3.7
26.0
1.7
2.9
1.8
5.1
1.0
1.5
1.1
-6.1
2.8
2.5
2.4
9.9
-16.6
-3.9
-2.1

-0.5
-8.3
-7.1
3.8
0.7
3.5
2.7
-9.1
4.2
0.8
-2.3

:
2.1
-0.5

-2.0

:

:
:
:
:
:
1.6
-6.2
-1.1
5.2
3.3
5.0
3.1
2.2
-9.2
3.0
2.4
-1.6
2.6
:

-3.3

3.1
-0.2

-0.6

0.2

0.2

0.0
0.0
3.1
-11.2
4.4
-5.2
5.4
0.6
-15.8
3.3

19.4

20.1

-3.0

1.5
1.9

1.0

:

2.1
2.5
3.4
1.9
-6.8
2.1
1.8
-2.6
3.0
1.3
0.6
1.2
-3.3
11.1
2.3
2.0
-1.5
-4.2
0.6
-1.9

0.4
4.4
-8.3
-2.3
-0.1
4.4
2.7
3.3
3.4
-0.3
2.4

:
3.4
5.8

7.2

:

:
:
:
:
:
3.8
8.8
-0.2
-0.4
3.8
6.7
4.9
8.4
3.2
11.1
0.5
3.6
11.1
:

-2.9

2.8
-0.1

0.1

-0.2

0.1

0.0
-0.1
2.8
6.0
3.4
-4.2
4.1
-0.2
-1.7
-0.1

4.1

4.2

5.9

1.5
1.0

2.0

:

2.5
3.4
3.0
3.7
10.1
2.1
1.8
-6.5
9.7
1.5
1.9
1.1
-7.5
5.1
2.5
2.2
0.6
-2.1
2.1
2.8

-1.6
2.4
-9.3
-4.7
-1.1
-0.1
1.3
3.6
2.1
-3.1
2.6

:
1.2
-0.3

-1.2

:

:
:
:
:
:
-0.3
3.1
-7.7
-4.4
1.5
8.2
-0.8
0.9
4.5
1.6
-2.6
1.0
1.6
:

-2.3

1.3
-1.0

-0.6

-0.2

-0.1

0.0
-0.1
1.3
5.0
2.1
-8.9
3.0
-2.6
-3.9
-2.4

-4.0

-3.8

1.1

1.8
0.5

3.2

:

 Government finance statistics – summary tables 2/2016

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
3 451
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
5 775
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 

-805

-8 603
-2 881
-3 458
-41
345
287
-17
5 722
18
14 216
-8 746
234

:
:
:

:

:

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

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

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

79

Government employment (in thousands of persons)

(*) includes lending or borrowing via the EFSF

:
:
107 436
:
:
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

-233

896

-805
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

717

1 577

-1 763
268
499
454
-246
-384
-55
2 031
0
1 698
-387
723

:
1 405
-97

1 502

:

:
:
117 175
:
:
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

735

-969

-7 043
463
766
-111
512
-113
-592
7 506
109
3 746
4 217
-567

:
1 100
-939

2 039

:

:
:
131 080
:
:
59 233
8 453
2 042
16 310
18 010
1 162
14 418
335 815
894
278 614
44 035
12 272
-276 582
:

-8 012

6 420
-1 592

462

567

-1 653

-968
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

792

63

634
2 365
-368
-173
608
198
2 101
1 731
116
498
1 473
-356

:
2 139
-11 101

13 240

387

-175
2 713
1 388
70
862
768
-374
2 888
107
1 638
27
1 115

:
1 203
-6 285

7 488

-1 294

-2 633
23 327
7 327
897
1 182
13 817
103
25 960
60
25 322
1 844
-1 268

:
-4 327
8 698

-13 025

:

:

:

:
:
138 338
:
:
63 737
8 086
1 868
16 970
20 042
1 423
16 771
326 445
1 009
268 011
45 508
11 917
-262 708
:

697

2 642
3 339

2 365

356

555

63
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

800

:
:
142 416
:
:
67 653
9 473
1 937
17 785
21 964
2 441
16 493
323 048
1 116
263 365
45 535
13 033
-255 395
:

212

2 586
2 798

2 713

-1 116

814

386
299 973
1 116
253 417
28 933
224 483
45 440
2 868
42 573
:
:
13 851

74 412
7 470
-275
344 713

808

:
:
146 385
:
:
86 653
16 345
2 835
18 890
31 967
1 750
16 617
357 706
1 176
297 384
47 379
11 766
-271 053
:

-3 927

27 639
23 712

23 327

1 267

412

-1 294
327 612
1 176
279 147
49 843
229 304
47 288
4 354
42 934
:
:
20 930

79 857
7 827
-4 049
354 066

819

-757

1 287

-18 039
2 279
-3 220
-95
1 935
3 955
-296
20 318
103
16 607
2 657
953

:
3 611
3 527

84

:

:
:
137 030
:
:
92 543
15 389
2 740
20 654
36 552
1 005
17 208
381 551
1 279
316 010
50 585
13 676
-289 008
:

-15 786
980
1 730
-690
1 578
456
-2 093
16 766
114
12 630
4 425
-404

:
1 744
-5 303

7 047

:

:
:
142 390
:
:
95 267
17 142
2 050
21 817
36 683
992
17 575
393 014
1 393
323 233
55 079
13 310
-297 747
:

-18 796

-14 500

19 570
774

2 278

-953

205

-756
347 182
1 279
295 408
41 923
253 485
50 495
6 137
44 358
130
0
19 134

83 782
7 695
-17 946
348 781

835

16 780
2 281

979

402

-389

1 288
363 962
1 393
307 583
43 147
264 436
54 986
7 096
47 890
830
0
20 184

85 999
8 074
-14 089
365 101

842

 Government finance statistics – summary tables 2/2016

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

200 023
116 541
50 688
62 535
3 318
64 339
10 167
8 443
534
216 339
16 495
48 655
13 969
13 308
96 121
65 408
8 308
9 282
10 202
9 646

206 475
120 799
51 154
65 672
3 973
65 996
10 660
8 493
526
218 295
16 975
50 032
12 895
13 672
99 412
68 256
8 491
7 542
9 278
9 273

208 590
123 065
52 007
67 158
3 900
66 785
11 014
7 500
227
220 845
16 772
50 846
13 106
13 766
101 309
69 185
8 387
7 127
9 534
9 566

210 673
124 261
52 645
67 985
3 631
67 789
11 484
6 958
182
221 019
16 820
51 235
12 298
13 815
103 628
70 681
8 488
5 240
9 496
9 705

-78 698

-77 712
-987
-78 699

-402

-77 309
-987

107 794
98 173
40 056
57 553
563
4 684
1 996
2 904
37
113 075
3 058
9 152
10 910
4 929
9 088
8 732
72 806
2 421
710
960

73 985
14 135
5 482
5 585
3 068
5 434
5 473
48 806
136
79 793
8 256
23 794
1 119
6 717
20 455
13 154
11 117
2 620
5 716
5 627

29 726
9 065
5 642
3 423
0
1 506
3 517
14 674
964
29 465
4 525
16 707
456
470
2 944
2 630
1 136
210
3 017
3 065

77 868
2 888
1 464
1 424
0
56 165
498
18 286
31
77 385
980
1 582
216
1 699
71 141
46 166
738
976
53
53

20=1-10

-15 578

-16 316

-11 821

-12 254

-10 345

-5 281

-5 808

261

483

Government financing

21=20-22

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

614

-16 192
7 759
892
-140
2 860
3 373
775
23 951
83
16 698
6 352
816

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

:
-1 067
189

-1 256

17

156

372

566

-16 333
2 146
-525
-145
5 640
-2 807
-17
18 479
-29
13 446
4 837
225

-11 977
-2 431
-329
-219
2 712
-4 259
-337
9 546
-54
6 150
4 396
-948

:
5 159
29 741

:
3 153
-11 550

-12 626
2 441
-587
-403
1 728
844
858
15 067
-47
11 351
4 782
-1 022

:
5 533
40 638

-10 911
-660
196
-84
489
-3 242
1 981
10 251
32
10 828
-1 321
712

:
1 550
-9 392

-24 582

14 703

-35 105

10 942

:

:

:

:

:

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

:
:
151 216
:
:
109 986
17 180
1 546
31 816
39 201
665
20 243
463 370
1 395
376 798
70 659
14 518
-353 384
:
Table B - Government debt and link with the deficit

:
:
151 713
:
:
109 264
17 508
1 765
29 718
40 955
588
19 318
465 374
1 447
382 343
66 261
15 323
-356 110
:

:
:
149 665
:
:
101 959
18 034
1 910
24 280
38 399
694
19 336
417 154
1 477
340 127
61 425
14 126
-315 195
:

:
:
150 965
:
:
117 960
17 488
1 186
33 872
44 360
508
21 053
519 075
1 348
422 252
80 840
14 636
-401 115
:

:
:
:
:
:
118 850
17 683
1 099
34 216
43 857
400
21 996
519 934
1 380
423 199
79 624
15 732
-401 084
:

57=20

-15 578

-16 316

-11 821

-12 254

-10 346

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

23 945
8 367

7 759

-816

811

614
387 907
1 477
325 099
39 642
285 457
61 331
9 269
52 063
2 586
0
20 638

Table C - Memorandum items

75
76
77=20+18-76
78

79

90 128
8 585
-14 412
379 106

846

15 447
-869

2 145

-226

-2 805

17
403 354
1 447
335 755
34 110
301 644
66 152
6 138
60 014
7 198
0
19 861

94 011
8 885
-15 000
387 500

846

9 620
-2 201

-2 432

949

-874

157
412 974
1 395
341 043
27 308
313 735
70 536
5 339
65 197
8 600
0
19 391

95 892
8 976
-11 519
391 712

846

13 689
1 435

2 441

1 020

-2 225

199
426 663
1 348
344 542
30 046
314 496
80 772
5 954
74 818
8 956
0
19 182

97 188
9 056
-11 777
400 805

848

7 329
-3 017

-660

-712

-2 208

565
433 992
1 380
353 170
28 473
324 698
79 442
3 655
75 787
8 547
0
19 182

98 098
9 113
-9 962
410 351

849

-326

-4 955
4 662
-230
-49
-492
91
5 342
9 617
32
9 463
-31
153

:
403
-9 401

9 804

:

:
:
:
:
:
69 845
1 816
115
11 909
40 550
:
15 456
449 443
1 380
416 451
21 688
9 924
-379 598
:

-5 281

7 295
2 014

4 662

-154

-5 759
-1
-761
-661
1
-4 341
-5 762
0
-758
-659
-4 339

58
61

:

-25 120
1
-11 122
-7 577
0

-6 421
-25 120
0
-11 123
-7 578
-6 420

-1 456
-1 456

-5 761

4 341

-32

-2 169

-1
-16 850
0
-9 273
-395
-8 876
-7 578
-5 017
-2 561

-325
367 875
1 380
344 888
25 082
319 806
21 608
4 822
16 785
:
:
:

11 701
1 081
-5 652

843

-6 651
48
98
-14
2 172
-3 020
812
6 699
0
2 001
-540
5 236

:
575
-39

614

:

:
:
:
:
:
38 287
6 858
1 280
25 799
609
:
3 740
61 324
0
16 092
35 852
9 382
-23 037
:

-5 808

1 469
-4 339

49

-5 237

6

842
51 526
0
15 776
2 941
12 834
35 750
1 549
34 202
:
:
:

39 070
5 468
-5 561

-32

293
71
423
-54
-77
-331
113
-222
0
122
-429
83

:
520
-12

532

:

:
:
:
:
:
14 193
8 851
311
922
2 452
:
1 657
24 364
0
1 779
21 501
1 084
-10 171
:

261

-318
-58

72

-83

-13

-34
23 280
0
1 779
845
934
21 501
1 448
20 053
:
:
:

20 233
2 508
770

84

399
318
-94
794
-453
17
55
-81
0
0
338
-421

:
-6
-1

-5

:

:
:
:
:
:
21 645
157
10 515
3 163
246
:
7 564
9 923
0
0
8 161
1 762
11 722
:

483

339
822

318

420

0

84
8 161
0
0
0
0
8 161
853
7 308
:
:
:

27 095
56
481

 Government finance statistics – summary tables 2/2016

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
12.6
3.6
3.4
24.8
16.9
2.1
2.4
2.6
2.5

52.7
30.8
13.1
16.8
1.0
16.8
2.7
2.2
0.1
55.7
4.3
12.8
3.3
3.5
25.4
17.4
2.2
1.9
2.4
2.4

52.0
30.7
13.0
16.8
1.0
16.7
2.7
1.9
0.1
55.1
4.2
12.7
3.3
3.4
25.3
17.3
2.1
1.8
2.4
2.4

51.3 -19.2
30.3
12.8
16.6
0.9
16.5
2.8
1.7 -18.9
-0.2
0.0
53.9 -19.2

-0.1

4.1
12.5
3.0
3.4
25.3
17.2

2.1 -18.8
-0.2
1.3
2.3
2.4

26.3
23.9
9.8
14.0
0.1
1.1
0.5
0.7
0.0
27.6
0.7
2.2
2.7
1.2
2.2
2.1
17.7
0.6
0.2
0.2

18.0
3.4
1.3
1.4
0.7
1.3
1.3
11.9
0.0
19.4
2.0
5.8
0.3
1.6
5.0
3.2
2.7
0.6
1.4
1.4

7.2
2.2
1.4
0.8
0.0
0.4
0.9
3.6
0.2
7.2
1.1
4.1
0.1
0.1
0.7
0.6
0.3
0.1
0.7
0.7

19.0
0.7
0.4
0.3
0.0
13.7
0.1
4.5
0.0
18.9
0.2
0.4
0.1
0.4
17.3
11.3
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

-2.5

-1.3

-1.4

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

-0.4

-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

:
:
:

:
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

0.0

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

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

-0.4

-0.7
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

-0.2

-5.2
0.7
-0.9
0.0
0.6
1.1
-0.1
5.8
0.0
4.8
0.8
0.3

:
1.0
1.0

0.4

-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

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

0.0

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

:
1.3
7.7

0.0

-3.1
-0.6
-0.1
-0.1
0.7
-1.1
-0.1
2.4
0.0
1.6
1.1
-0.2

:
0.8
-2.9

0.1

-3.2
0.6
-0.1
-0.1
0.4
0.2
0.2
3.8
0.0
2.8
1.2
-0.3

:
1.4
10.1

0.1

-2.7
-0.2
0.0
0.0
0.1
-0.8
0.5
2.5
0.0
2.6
-0.3
0.2

:
0.4
-2.3

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 (in thousands of 
persons)

(*) includes lending or borrowing via the EFSF

:

:

:

:

:

:

:

:

:

:

:

:

:

:
:
50.8
:
:
23.4
3.5
0.4
5.4
9.0

:
:
45.4
:
:
19.4
2.9
0.5
5.3
5.4

:
:
42.1
:
:
19.0
2.7
0.7
5.2
5.8

5.0

0.2

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

22.0
2.6

-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

:
:
42.3
:
:
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

:
:
41.3
:
:
19.6
2.7
0.6
5.2
6.4

:
:
41.3
:
:
24.5
4.6
0.8
5.3
9.0

:
:
39.3
:
:
26.5
4.4
0.8
5.9
10.5

:
:
39.0
:
:
26.1
4.7
0.6
6.0
10.0

:
:
39.5
:
:
26.9
4.8
0.5
6.4
10.1

:
:
39.2
:
:
28.2
4.5
0.5
7.7
10.6

:
:
38.6
:
:
28.1
4.4
0.4
8.1
10.0

:
:
37.7
:
:
29.4
4.4
0.3
8.5
11.1

:
:
:
:
:
29.0
4.3
0.3
8.3
10.7

5.3

5.2

5.0

4.8

4.9

4.7

4.8

5.4
5.1
93.7 101.0 109.4 107.6 110.0 120.1 118.3 129.5 126.7
0.3
0.4
0.3
96.2 105.4 103.1
89.7
19.4
20.2
18.0
16.2
3.8
3.7
3.7
3.7
-97.7
-90.2 -100.1
-83.1
:
:
:

0.3
84.0
13.4
3.3
-76.6
:

0.4
98.7
17.1
4.0
-91.9
:

0.4
88.5
15.1
3.6
-81.6
:

0.4
90.6
14.5
3.9
-82.9
:

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

0.7

-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

-0.6

0.2

-0.2

-3.1

3.4
0.4

0.6

0.3

-0.6

-2.5

1.8
-0.7

-0.2

-0.2

-0.5

-0.2
99.5
0.4
84.7
12.0
72.7
14.5
1.8
12.7
0.0
0.0
5.5

0.4

0.0

0.0

0.0

0.2

0.1
99.7 102.3 104.1 105.4 106.5 105.8
0.3
86.1
6.9
79.1
19.4
0.9
18.5
2.1
0.0
4.7

0.3
86.0
7.5
78.5
20.2
1.5
18.7
2.2
0.0
4.8

0.4
87.1
7.0
80.1
18.0
1.4
16.6
2.2
0.0
5.0

0.4
86.6
8.8
77.8
17.1
1.6
15.5
1.9
0.0
5.1

0.4
85.8
10.5
75.3
16.2
2.4
13.7
0.7
0.0
5.4

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

-0.4
92.5
0.3
78.8
14.1
64.8
13.4
1.2
12.1
:
:
5.9

-0.1

-1.2
1.1
-0.1
0.0
-0.1
0.0
1.3
2.3
0.0
2.3
0.0
0.0

:
0.1
-2.3

0.0

:

:
:
:
:
:
17.0
0.4
0.0
2.9
9.9

-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
-1.8
0.0

-1.6
3.8
-6.1 109.5
0.0
0.3
-2.7 101.5
5.3
-1.8
2.4
-1.6
-92.5
:

-0.4
-0.4

-1.4

1.1

0.0

0.0
-4.1
0.0
-2.3
-0.1
-2.2
-1.8
-1.2
-0.6

-1.3

1.8
0.5

1.1

0.0

-0.5

-0.1
89.6
0.3
84.0
6.1
77.9
5.3
1.2
4.1
:
:
:

0.2

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

:
0.1
0.0

0.0

:

:
:
:
:
:
9.3
1.7
0.3
6.3
0.1

0.9
14.9
0.0
3.9
8.7
2.3
-5.6
:

-1.4

0.4
-1.1

0.0

-1.3

0.0

0.2
12.6
0.0
3.8
0.7
3.1
8.7
0.4
8.3
:
:
:

0.0

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

:
0.1
0.0

0.0

:

:
:
:
:
:
3.5
2.2
0.1
0.2
0.6

0.4
5.9
0.0
0.4
5.2
0.3
-2.5
:

0.1

-0.1
0.0

0.0

0.0

0.0

0.0
5.7
0.0
0.4
0.2
0.2
5.2
0.4
4.9
:
:
:

4.9
0.6
0.2

0.0

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

:
0.0
0.0

0.0

:

:
:
:
:
:
5.3
0.0
2.6
0.8
0.1

1.8
2.4
0.0
0.0
2.0
0.4
2.9
:

0.1

0.1
0.2

0.1

0.1

0.0

0.0
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

24.5
2.3
-2.9

24.2
2.3
-2.9

23.9
2.2
-2.4

2.9
0.3
-1.4

9.5
1.3
-1.4

 Government finance statistics – summary tables 2/2016

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

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
14.6
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

4.3
17.2
3.7
5.1
3.8
-2.2
0.9
10.6
0.6
0.1
9.4

:
1.9
-1.9

-2.9

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

34.5
77.3
46.3
6.6
62.9
0.6
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
-4.0
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

0.6
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
85.8

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

:

:
:
3.7
:
:
3.4
7.2
35.6
-0.5
6.4
-17.2
0.3
0.6
-0.2
0.8
-2.6
10.8
0.1
:

:
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
0.4
:

:
-3.4
2.4

3.6

:
4.0
-1.3

-2.3

:
:
0.9
:
:
-5.6
-8.4
27.9
3.5
-16.5
27.6
-7.5
2.7
14.4
2.9
2.9
-4.5
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
-0.6
:

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

-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

0.8

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

2.2

-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

1.2

:
:
2.8
:
:
28.1
72.5
46.4
6.2
45.5
-28.3
0.8
10.7
5.4
12.9
4.0
-9.7
6.1
:

:
:
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
0.0
:

-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

:
:
5.5
:
:
2.7
10.0
-5.1
3.5
3.6
1.0
-1.8
2.0
14.0
1.4
7.8
-4.4
1.8
:

-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

1.8

:
:
5.5
:
:
7.6
-4.3
-8.5
4.0
11.3
22.5
16.3
-2.8
12.9
-3.8
3.3
-2.9
-5.0
:

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

1.0

:
:
2.9
:
:
6.1
17.2
3.7
4.8
9.6
71.5
-1.7
-1.0
10.6
-1.7
0.1
9.4
-2.8
:

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

1.0

-1.3

-5.7

-4.2

-4.3

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

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

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
0.2

0.7

-0.3

0.1

-0.2
6.0
8.8
5.8
-15.9
10.5
6.8
41.0
3.3
:
:
-8.6

4.9
-1.7

-1.5

2.0

-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

2.6
-19.7
-3.4
10.2
12.4
-1.8
5.7
8.8
5.6
5.6
8.1

:
4.2
1.0

0.0

:

:
:
-6.4
:
:
6.8
-5.8
-3.4
9.3
14.3
-42.6
3.6
6.7
8.8
6.3
6.8
16.2
6.6
:

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
-12.2
4.4
8.9
4.0
8.7
-3.0

:
1.9
-1.4

-2.4

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
4.4
6.1
6.0
5.2
11.5
6.1

:
-1.1
0.0

0.4

:

:

:
:
3.9
:
:
2.9
11.4
-25.2
5.6
0.4
-1.3
2.1
3.0
8.9
2.3
8.9
-2.7
3.0
:

:
:
5.1
:
:
7.0
5.2
-6.8
11.3
4.7
-30.0
10.0
6.1
6.0
5.2
11.5
6.1
5.9
:

4.9
5.2
5.1
4.7
19.7
4.1
2.3
5.7
94.9
4.9
3.9
4.0
2.4
-0.5
5.0
5.2
3.7
27.4
4.6
4.0

2.1
-2.9
-7.6
23.2
-7.3
-0.1
4.4
-2.0
4.0
7.9
1.6

:
5.1
7.1

7.8

:

:
:
1.4
:
:
7.2
-2.9
-7.6
22.4
6.7
-15.3
-0.1
11.6
-2.0
12.4
7.9
8.5
13.0
:

-4.2

4.0
-0.2

0.6

-0.1

-0.7

0.0
4.0
-2.0
3.3
-14.0
5.7
7.9
-33.8
15.3
178.4

3.2
3.7
0.9
5.0
19.7
2.6
4.9
0.6
-1.4
0.9
2.9
2.8
-7.7
2.7
3.4
4.4
2.2
-18.7
-9.1
-3.9

-2.2
-1.9
-12.4
9.1
-10.4
-1.7
2.1
-3.7
1.6
6.6
-6.2

:
2.9
-2.5

-4.1

:

:
:
-0.3
:
:
0.7
-1.9
-12.4
7.1
-4.3
13.1
4.8
-0.4
-3.6
-1.5
6.6
-5.3
-0.8
:

-2.9

2.4
-0.5

-0.6

0.2

-0.2

0.0
2.4
-3.6
1.6
-19.9
4.0
6.6
-13.0
8.6
19.5

1.0
1.9
1.7
2.3
-1.8
1.2
3.3
-11.7
-56.9
1.2
-1.2
1.6
1.6
0.7
1.9
1.4
-1.2
-5.5
2.8
3.2

2.2
-3.4
-26.1
5.4
2.2
4.2
3.3
-3.4
3.0
6.8
-7.0

:
5.0
8.8

9.9

:

:
:
-0.2
:
:
7.3
1.8
-23.3
6.5
13.2
-23.6
4.0
12.0
-3.4
12.1
14.4
0.8
13.5
:

-3.0

3.3
0.3

0.6

0.2

-0.5

0.0
3.3
-3.4
1.0
10.0
0.2
14.5
11.5
14.8
4.1

1.0
1.0
1.2
1.2
-6.9
1.5
4.3
-7.2
-19.8
0.1
0.3
0.8
-6.2
0.4
2.3
2.2
1.2
-26.5
-0.4
1.4

-0.6
1.1
-7.1
1.4
-7.3
9.4
2.0
2.4
2.6
-1.6
4.9

:
1.3
-1.8

-2.7

:

:
:
:
:
:
0.8
1.1
-7.3
1.0
-1.1
-21.3
4.5
0.2
2.4
0.2
-1.5
7.5
0.0
:

-2.4

1.7
-0.7

-0.2

-0.2

-0.5

0.1
1.7
2.4
2.5
-5.2
3.2
-1.6
-38.6
1.3
-4.6

5.5

2.2

-3.8

-2.4

-1.1

0.0

2.6
4.9

4.7

0.8

4.8
6.3

3.8

0.5

4.3
3.5

2.2

0.0

2.0
1.0

1.1

0.0

1.4
0.9

2.3

0.2

0.9
0.6

2.4

0.1

 Government finance statistics – summary tables 2/2016

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
798
1 886
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
1 380
2 138
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
651
2 446
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
1 687
2 426
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
1 899
3 665
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
2 099
3 296
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
2 094
2 428
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

Net acquisition of financial assets

61=(-)33

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

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

79

Government employment (in thousands of persons)

(*) 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

5 595
1 190
-226
27 928

629

-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

8 544
1 219
820
46 651

612

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

9 730
1 410
1 598
53 219

614

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

10 589
1 613
2 128
63 464

612

-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

12 474
1 841
3 150
72 756

585

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

12 223
2 077
-1 525
72 986

579

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

12 320
2 187
-1 091
74 771

544

 Government finance statistics – summary tables 2/2016

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
2 352
2 226
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

28 004
16 211
12 179
3 843
189
5 596
2 317
2 710
1 170
28 266
4 410
7 103
654
730
10 609
9 081
1 479
551
2 730
2 799

30 518
16 974
12 586
4 188
200
6 116
2 228
3 586
1 615
30 858
4 668
7 776
603
1 066
11 358
9 735
1 786
437
3 164
3 324

30 618
17 072
12 337
4 527
209
6 575
2 448
2 539
1 984
35 177
4 584
7 956
723
1 119
12 117
10 233
1 259
3 279
4 140
4 358

34 548
18 614
13 630
4 760
224
6 966
2 754
2 903
3 313
36 038
4 648
8 344
823
1 624
12 320
10 614
2 166
633
5 481
5 815

-10 920

-10 920
0
-10 920

-10

-9 417
0

24 099
17 856
13 237
4 620
-
0
1 984
3 276
983
24 718
3 061
5 622
796
1 571
909
909
10 576
608
1 576
1 817

8 376
757
393
141
224
-
754
4 536
2 330
9 210
1 531
2 641
38
52
23
23
1 007
25
3 895
3 989

12 994
0
-
-
-
6 966
16
6 012
-
13 030
57
81
0
1
11 388
9 683
:
0
9
9

20=1-10

-1 590

-262

-340

-4 559

-1 490

-619

-834

-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

3

-265
2 063
1 842
0
-46
-265
532
2 328
-
2 425
-51
-46

39

-379
224
-1 095
1
-50
-228
1 596
603
-
-426
869
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

:

:
718
-808

1 526

:

:
-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

:
:
:
:
:
21 574
7 877
1
888
7 148
0
5 660
20 282
-
8 688
5 526
6 068
1 292
:
Table B - Government debt and link with the deficit

:
:
:
:
:
22 313
8 971
0
965
8 312
0
4 065
19 959
-
9 310
4 750
5 898
2 354
:

:
:
:
:
:
19 532
6 557
0
1 041
8 402
0
3 532
18 439
-
7 670
4 906
5 863
1 093
:

-240

-4 319
4 137
1 383
0
816
872
1 065
8 455
-
5 020
3 289
147

:
521
154

368

:

:
:
:
:
:
26 232
9 293
1
1 728
8 486
0
6 724
28 891
-
13 855
8 827
6 209
-2 659
:

44

-1 534
-1 976
-1 776
0
-467
-30
297
-441
-
3 400
-2 991
-850

:
-135
30

-165

:

:
:
:
:
:
24 121
7 514
1
1 285
8 299
0
7 021
28 480
-
17 244
5 870
5 366
-4 359
:

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

12 799
2 295
-1 143
80 759

547

-262

1 410
1 147

2 060

48

-954

-7
13 700
-
8 953
0
8 953
4 747
17
4 730
0
87
8 971

12 971
2 248
220
82 040

:

-340

278
-62

264

-158

-162

-6
13 978
-
8 453
258
8 196
5 525
16
5 508
0
74
7 879

13 957
2 118
706
82 166

:

-4 559

-1 490

8 576
4 017

4 133

-218

121

-19
22 554
-
13 725
1 855
11 869
8 829
3 355
5 475
0
61
9 294

14 104
2 128
-2 546
83 634

:

496
-994

-1 973

853

100

26
23 049
-
17 179
0
17 179
5 871
309
5 562
0
48
7 515

14 286
2 343
1 648
88 571

:

-143
0
-44
-100
0
0
-143
-
-44
-100
0

0
0

:

-948
0
-669
-265
0

-15
-948
-
-669
-265
-15

-146
-146

-143

0

0

-2
-933
-
-669
0
-669
-264
0
-264

41

-660
-705
-1 011
0
-367
-30
703
-45
-
3 434
-3 065
-415

:
-136
14

-150

:

:
:
:
:
:
22 102
6 637
1
1 511
8 035
:
5 917
26 808
-
17 817
5 010
3 981
-4 707
:

-619

443
-176

-705

417

84

27
22 762
-
17 752
0
17 752
5 010
138
4 872
:
:
:

8 226
1 527
-570

4

-839
-1 185
-763
0
0
-2
-419
-346
-
9
177
-533

:
0
15

-15

:

:
:
:
:
:
1 590
827
0
39
207
:
517
2 162
-
95
1 123
944
-572
:

-834

202
-632

-1 181

533

15

1
1 218
-
95
0
95
1 123
171
952
:
:
:

4 212
794
2 267

0

-36
57
-2
44
0
2
14
93
-
0
-4
97

:
0
0

0

:

:
:
:
:
:
1 377
50
668
0
58
:
602
458
-
0
2
456
920
:

-36

-4
-40

57

-97

0

0
2
-
0
0
0
2
0
2
:
:
:

1 848
21
-49

 Government finance statistics – summary tables 2/2016

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

40.5
20.3
13.5
6.7
0.1
10.6
2.9
6.8
0.0
41.1
8.1
10.1
4.1
1.0
12.6
12.1
0.9
0.4
4.0
3.9

38.1
21.0
16.2
4.5
0.3
9.5
3.0
4.6
0.0
37.0
8.2
9.3
1.6
0.7
11.5
10.3
1.7
0.7
3.4
3.7

35.7
21.8
16.8
4.6
0.4
8.1
1.2
4.6
0.0
33.9
7.1
8.6
1.3
0.7
11.0
9.9
1.1
0.2
3.8
4.2

38.8
23.7
16.0
7.2
0.5
7.7
2.7
3.8
0.9
37.7
7.2
8.5
1.1
0.8
10.3
9.1
1.8
3.3
4.8
5.2

38.7
23.1
16.7
5.8
0.5
7.4
2.6
5.0
0.6
37.1
6.9
8.8
0.8
1.1
11.2
9.6
2.6
0.4
5.3
5.6

35.3
19.8
14.3
5.3
0.3
7.2
2.9
4.5
0.9
39.4
5.8
9.4
0.7
1.1
12.9
11.3
4.3
0.4
4.8
5.0

33.1
19.2
14.1
4.8
0.2
6.6
2.8
3.2
1.2
36.2
5.7
9.0
0.7
1.1
13.5
11.8
1.2
0.3
4.6
4.6

31.9
18.5
13.7
4.6
0.2
6.7
2.9
2.8
1.0
33.8
5.5
8.6
0.7
0.9
12.9
11.1
1.5
0.3
3.4
3.4

34.1
19.8
14.8
4.7
0.2
6.8
2.8
3.3
1.4
34.5
5.4
8.7
0.8
0.9
12.9
11.1
1.8
0.7
3.3
3.4

37.1
20.7
15.3
5.1
0.2
7.4
2.7
4.4
2.0
37.6
5.7
9.5
0.7
1.3
13.8
11.8
2.2
0.5
3.9
4.0

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

39.0 -12.3
21.0
15.4
5.4
0.3
7.9
3.1
3.3 -12.3
0.0
3.7
40.7 -12.3

5.2
9.4
0.9
1.8
13.9
12.0

0.0

2.4 -10.6
0.0
0.7
6.2
6.6

27.2
20.2
14.9
5.2
-
0.0
2.2
3.7
1.1
27.9
3.5
6.3
0.9
1.8
1.0
1.0
11.9
0.7
1.8
2.1

9.5
0.9
0.4
0.2
0.3
-
0.9
5.1
2.6
10.4
1.7
3.0
0.0
0.1
0.0
0.0
1.1
0.0
4.4
4.5

14.7
0.0
-
-
-
7.9
0.0
6.8
-
14.7
0.1
0.1
0.0
0.0
12.9
10.9
:
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

-3.1

-2.0

-0.3

-0.4

-5.5

-1.7

-0.7

-0.9

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 (in thousands of 
persons)

(*) includes lending or borrowing via the EFSF

-0.1

1.1
-4.6
-1.3
0.0
0.6
-1.5
-2.5
-5.8
-
-4.8
-1.3
0.3

:
2.4
2.0

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

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

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

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

0.0

-3.1
-2.8
-2.4
0.0
-0.3
0.0
-0.2
0.3
-
1.1
0.5
-1.3

:
1.0
0.4

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

0.0

-0.3
2.5
2.2
0.0
-0.1
-0.3
0.6
2.8
-
3.0
-0.1
-0.1

:
0.9
-1.0

0.0

-0.3

-0.5
0.3
-1.3
0.0
-0.1
-0.3
1.9
0.7
-
-0.5
1.1
0.2

:
-1.2
-0.3

-5.2
4.9
1.7
0.0
1.0
1.0
1.3
10.1
-
6.0
3.9
0.2

:
0.6
0.2

0.1

-1.7
-2.2
-2.0
0.0
-0.5
0.0
0.3
-0.5
-
3.8
-3.4
-1.0

:
-0.2
0.0

:

:

:

:

:

:

:

:

:

:

:

:

:
:
:
:
:
38.3
10.9
0.0
8.6
15.0

3.8
33.0
-
16.6
11.7
4.6
5.4
:

1.0

-4.8
-3.7

:

:

:

:
26.8
-
15.1
0.0
15.0
11.7
0.0
11.7
:
:
10.9

:
:
:
:
:
37.5
13.3
0.0
7.2
12.1

4.9
30.5
-
13.9
8.0
8.6
6.9
:

1.8

-2.5
-0.6

:

:

:

:
21.0
-
13.0
0.0
13.0
8.0
0.0
8.0
:
:
13.3

:
:
:
:
:
33.0
14.7
0.0
2.8
10.0

5.5
25.0
-
10.7
6.2
8.1
8.0
:

1.1

-1.3
-0.2

:

:

:

:
16.3
-
10.1
0.0
10.1
6.2
0.0
6.2
:
:
14.7

:
:
:
:
:
30.6
14.0
0.0
1.8
9.3

5.5
20.9
-
8.3
4.8
7.9
9.7
:

1.6

-1.2
0.4

:

:

:

:
13.0
-
8.3
0.0
8.3
4.8
0.0
4.8
:
:
14.0

:
:
:
:
:
29.4
12.3
0.0
1.7
10.7

4.7
23.6
-
8.6
5.7
9.4
5.7
:

-4.1

0.7
-3.4

:

:

:

:
13.7
-
8.0
0.0
8.0
5.7
0.0
5.6
0.0
0.2
12.3

:
:
:
:
:
26.8
9.8
0.0
1.5
11.2

4.3
23.8
-
9.7
6.2
7.9
3.0
:

-3.1

2.0
-1.2

:

:

:

:
15.3
-
9.2
0.2
9.0
6.2
0.2
6.0
0.0
0.1
9.8

:
:
:
:
:
24.2
8.1
0.0
1.3
10.4

4.4
22.8
-
9.5
6.1
7.3
1.4
:

-2.0

1.0
-0.9

:

:

:

:
15.2
-
9.2
0.0
9.2
6.1
0.4
5.6
0.0
0.1
8.1

:
:
:
:
:
27.2
10.9
0.0
1.2
10.1

5.0
24.3
-
11.3
5.8
7.2
2.9
:

-0.3

1.7
1.4

2.5

0.1

-1.2

0.0
16.7
-
10.9
0.0
10.9
5.8
0.0
5.8
0.0
0.1
10.9

:
:
:
:
:
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
17.0
-
10.3
0.3
10.0
6.7
0.0
6.7
0.0
0.1
9.6

:
:
:
:
:
31.4
11.1
0.0
2.1
10.1

8.0
34.5
-
16.6
10.6
7.4
-3.2
:

-5.5

10.3
4.8

4.9

-0.3

0.1

0.0
27.0
-
16.4
2.2
14.2
10.6
4.0
6.5
0.0
0.1
11.1

:
:
:
:
:
27.2
8.5
0.0
1.5
9.4

7.9
32.2
-
19.5
6.6
6.1
-4.9
:

-1.7

0.6
-1.1

-2.2

1.0

0.1

0.0
26.0
-
19.4
0.0
19.4
6.6
0.3
6.3
0.0
0.1
8.5

:
:
:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:
4.1
2.9

:
:
:
:
:
77.4
13.2
4.6
19.0
35.9

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
4.3
-0.8

18.3
2.6
1.8

18.3
2.6
3.0

16.7
2.5
3.4

17.1
2.5
4.3

16.7
2.8
-2.1

16.5
2.9
-1.5

15.8
2.8
-1.4

15.8
2.7
0.3

17.0
2.6
0.9

16.9
2.5
-3.0

16.1
2.6
1.9

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

0.0

-0.7
-0.8
-1.1
0.0
-0.4
0.0
0.8
-0.1
-
3.9
-3.5
-0.5

:
-0.2
0.0

0.0

:

:
:
:
:
:
25.0
7.5
0.0
1.7
9.1

6.7
30.3
-
20.1
5.7
4.5
-5.3
:

-0.7

0.5
-0.2

-0.8

0.5

0.1

0.0
25.7
-
20.0
0.0
20.0
5.7
0.2
5.5
:
:
:

9.3
1.7
-0.6

0.0

-0.9
-1.3
-0.9
0.0
0.0
0.0
-0.5
-0.4
-
0.0
0.2
-0.6

:
0.0
0.0

0.0

:

:
:
:
:
:
1.8
0.9
0.0
0.0
0.2

0.6
2.4
-
0.1
1.3
1.1
-0.6
:

-0.9

0.2
-0.7

-1.3

0.6

0.0

0.0
1.4
-
0.1
0.0
0.1
1.3
0.2
1.1
:
:
:

4.8
0.9
2.6

0.0

0.0
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

:

:
:
:
:
:
1.6
0.1
0.8
0.0
0.1

0.7
0.5
-
0.0
0.0
0.5
1.0
:

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
:
:
:

2.1
0.0
-0.1

 Government finance statistics – summary tables 2/2016

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
10.1
19.9
-10.6
29.3

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
3.5
42.5

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
27.8
-10.2

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
-5.3
-22.1

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
4.4
23.4

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
32.4
-7.9
719.3
10.9
17.2
7.4
-3.7
-10.6
6.7
7.8
48.5
33.0
17.1
22.2

7.1
29.5
18.5
29.6
18.0
13.6
16.8
85.7
74.2
50.0
-2.8
13.8
-52.9
159.2
-0.8
14.4
-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
-27.3
106.1
-61.4 1482.8
49.2
30.3
49.0
29.0

14.3
11.6
20.2
-7.5
14.9
10.3
12.6
51.1
-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

-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

:

:

:

:

:

:

:

:

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
1.7
:

:
:
:
:
:
0.5
-16.8
-3.6
7.6
0.4

27.4
10.7

21.3
-7.4
72.2
-47.9
:

:
:
:
:
:
-6.3
22.4
-56.5
-13.9
-1.7

-24.4
-6.9

-4.8
-13.4
15.1
-0.5
:

:
:
:
:
:
-5.4
24.5
-23.8
-26.2
-7.8

:
:
:
:
:
-1.8
19.8
-100.0
-9.7
-22.6

14.5
-3.0

110.3
-4.1

-6.6
-3.3
34.9
-27.7
:

-8.5
-14.0
-14.5
-9.7
-47.5
-2.2
10.6
-10.1
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
-40.6
:

-4.1
-0.6
1.4
-5.5
-11.1
-5.8
-0.3
-26.3
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
-46.7
:

:
:
:
:
:
6.3
9.0
100.0
-26.8
6.6

15.1
-4.3

-11.6
-11.8
11.2
39.3
:

:
:
:
:
:
5.0
32.1
-78.8
-53.5
-1.3

32.4
-2.3

-8.5
-7.5
12.7
37.0
:

6.2

-7.4
-1.2

:

:

:

:
:
:
:
:
-5.4
-9.2
0.0
22.6
-1.3

-39.3
-10.2

-19.5
-6.8
33.2
40.5
:

3.2

-15.1
-11.9

:

:

:

:
-15.1

-20.6
-80.2
-20.0
-6.8
134.1
-6.9
:
:
-9.2

6.9
3.7

14.1

-2.9

:
:
:
:
:
11.5
38.6
312.5
-4.9
-7.9

46.8
5.6

-4.3
-21.9
110.4
47.7
:

7.8

-10.5
-2.7

:

:

:

:
-10.5

-1.6
-100.0
-1.4
-21.9
-11.0
-21.9
:
:
38.6

13.9
15.6

14.1

0.3

-8.0
-0.4
8.7
27.1
:

4.7

-7.4
-2.7

:

:

:

:
-7.4

-11.5
2.5
-11.6
-0.4
-57.7
-0.3
:
:
10.1

8.2
-1.5

12.5

2.3

11.2

-31.2

-23.3

-13.9

-8.5
2.7

5.4
-25.8

14.6
-8.7

7.3
-6.6

:

:

:

:

:

:

:

:

:

:
-7.4

:
-8.5

:
5.4

:
14.6

-7.3

-6.4

-2.3

16.7

-7.3
-7.5
75.0
-7.6
:
:
32.1

8.8
14.4

19.3

-0.3

-6.4
-11.9
209.6
-12.2
:
:
9.0

17.8
14.2

14.6

-4.4

-2.3
18.6
8.7
18.7
:
:
-11.7

-2.0
12.8

0.3

-1.0

14.4
11.7
622.9
8.5

-10.3
-18.8

0.8
5.3

2.4

-6.0

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

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:
:
21.7

Table C - Memorandum items

75
76
77=20+18-76
78

79

15.5
-8.1

12.6

:

(**) or contributions for items 22 to 38

1.6

0.6
2.2

:

:

:

:
0.6

5.5
-24.3
6.0
-7.4
64.1
-7.5
:
:
-13.4

7.8
-2.0

10.1

-15.7

-2.0

-13.1
-15.0

:

:

:

:
-13.1

-12.9
-17.1
-12.8
-13.4
-41.7
-13.4
:
:
-0.3

8.8
3.5

9.9

8.9

-0.8

-8.5
-9.4

:

:

:

:
-8.5

-11.4
-36.1
-11.1
-3.3
0.2
-3.3
:
:
18.4

12.6
-1.1

7.5

6.8

4.1
4.1
4.5
2.6
11.6
9.0
12.3
-8.3
-9.3
1.0
4.1
3.1
11.7
-14.5
3.1
0.8
35.8
-1.8
-19.9
-19.7

8.8
8.5
10.3
3.5
-0.1
3.3
-1.5
21.7
47.7
3.5
-0.1
1.8
12.3
0.5
2.1
1.8
19.3
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

9.0
4.7
3.3
9.0
5.5
9.3
-3.9
32.3
38.0
9.2
5.9
9.5
-7.8
46.0
7.1
7.2
20.7
-20.6
15.9
18.8

1.0
-12.2

-5.2
-2.7
39.3
3.0

-4.6
18.3
2.7

:
-4.3
-1.4

0.3
0.6
-2.0
8.1
4.6
7.5
9.9
-29.2
22.9
14.0
-1.8
2.3
20.0
5.0
6.7
5.1
-29.5
649.6
30.9
31.1

19.2
17.6
0.0
92.0
12.2
18.8
41.7

57.8
59.5
2.4

:
2.4
0.8

18.6

139.7

-29.0

28.5

12.8
9.0
10.5
5.2
7.1
5.9
12.5
14.3
67.0
2.4
1.4
4.9
13.8
45.2
1.7
3.7
72.0
-80.7
32.4
33.4

-7.5
-19.1
0.0
-27.0
-0.4
4.4
-1.5

24.5
-33.9
-13.7

:
-0.5
0.1

6.2

:

:

:

:

:

:
:
:
:
:
-2.5
-10.2
0.0
-4.9
0.3

8.8
3.6

5.7
6.3
-1.0
-51.0
:

:

:

:

:
7.3

8.0
-100.0
10.1
6.3
127.7
2.2

-11.4
-10.2

3.9
5.0

8.0

0.6

:
:
:
:
:
14.2
36.8
-100.0
-7.3
-1.1

15.1
8.2

21.4
-3.2
0.6
115.4
:

-2.1

11.5
9.3

16.8

0.4

-7.8

-0.1
11.5

21.1

21.1
-3.1
-95.2
3.9

-12.9
36.8

1.3
-2.1

1.6

:

:
:
:
:
:
-3.3
-12.2

-8.0
-14.0

39.3
1.6

-6.7
16.3
2.9
-45.1
:

-2.5

2.0
-0.5

1.9

-1.2

-1.2

0.0
2.0

:
:
:
:
:
21.6
18.0
0.7
94.7
18.7

18.8
42.4

59.5
59.7
2.3
-305.9
:

-32.6

61.4
28.7

29.6

-1.6

0.9

-0.1
61.4

:
:
:
:
:
-8.0
-19.1
-0.7
-25.6
-2.2

4.4
-1.4

24.5
-33.5
-13.6
63.9
:

-6.6

2.2
-4.4

-8.7

3.8

0.4

0.1
2.2

-5.6

62.4
620.0
44.8
-8.5
16.4
59.8
-3.1 20419.0
-0.6
16.5

25.2
-100.0
44.7
-33.5
-90.8
1.6

-14.9
-12.2

-17.5
18.0

-20.9
-19.1

7.6
-5.7

0.2

:

1.1
0.4

1.8

:

1.3
10.1

5.9

:

 Government finance statistics – summary tables 2/2016

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

-6 147

-137

-10 859

-2 301

4 089

-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

-72 932
2 263
-17 092
-2 301
-8 120
-2 163
31 939
75 195
-425
93 822
-22 969
4 767

-26 466
82 011
76 966
3 935
-1 038
-17 337
19 485
108 477
2 331
96 826
-7 536
16 856

-73 751
47 499
74 252
-4 201
4 728
-23 350
-3 930
121 250
193
77 152
1 918
41 987

-213 938
4 794
-63 015
170
9 462
-8 825
67 002
218 732
-934
168 989
21 781
28 896

-178 606
-4 251
-10 217
-5 849
19 461
741
-8 387
174 355
1 264
181 094
5 844
-13 847

:
34 472
-20 093

:
148 875
-16 766

:
107 508
-1 931

:
118 003
-54 709

:
-159 316
90 648

:
53 804
17 520

:
-97 131
31 046

54 565

165 641

109 439

172 712

-249 964

36 284

-128 177

:

:

:

:

:

:

:

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

Net acquisition of financial assets

61=(-)33

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

-28 896

172 839
-1 678

-4 251

13 847

5 955

-4 884

-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

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

79

Government employment (in thousands of persons)

700

684

680

686

686

691

689

670

(*) includes lending or borrowing via the EFSF

 Government finance statistics – summary tables 2/2016

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

1 883 180
894 013
561 658
332 344
11
662 916
151 333
84 884
90 034
1 911 787
283 466
397 775
48 948
104 995
710 045
568 422
95 516
40 627
230 415
232 297

-246 542

-234 931
-11 611
-246 542

-85

-234 846
-11 611

1 333 057
668 299
450 051
218 248
0
413 229
76 496
125 572
49 461
1 389 904
140 987
199 586
47 723
62 667
578 815
564 160
195 694
47 700
116 732
117 639

544 613
225 714
111 607
114 096
11
701
74 727
191 287
52 184
518 287
140 491
194 171
1 310
42 328
4 253
4 253
17 944
4 538
113 252
114 231

252 052
0
0
0
0
248 986
110
2 956
0
250 138
1 988
4 018
0
0
126 977
9
116 724
0
431
427

20=1-10

-109 896

-159 552

-51 129

-83 063

-28 607

-56 847

26 326

1 914

Government financing

21=20-22

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

-6 708

-4 682

-7 220

-3 404

158

-103 188
13 869
-35 749
-558
7 040
-273
43 409
117 057
-5 256
131 094
3 111
-11 892

-154 870
153 351
129 986
-1 774
2 595
1 825
20 719
308 221
5 189
218 380
-529
85 181

-43 909
-18 823
-26 105
-1 478
6 862
1 324
574
25 086
-1 701
23 778
-771
3 780

-79 659
-102 873
-105 892
-1 784
964
964
2 875
-23 214
3 102
-10 193
-8 510
-7 613

-28 765
13 133
3 570
255
-5 216
-4 162
18 686
41 898
-4 645
33 929
-3 452
16 066

:
-47 877
-35 980

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
22 011

:
-54 640
91 579

:
-37 107
-12 342

:
46 296
94 053

-17 481

-146 219

-24 765

-47 757

-11 897

:

:

:

:

:

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

:
:
5 320 878
:
7 437 494
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

:
:
5 405 995
:
7 829 903
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
:

:
:
5 478 464
:
7 715 576
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
:

:
:
5 339 373
:
7 529 634
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
:

:
:
5 443 675
:
7 502 438
1 548 726
403 251
15 060
128 574
602 224
1 349
399 617
2 458 236
5 353
1 882 049
184 048
386 786
-909 510
:

57=20

-109 896

-159 552

-51 129

-83 063

-28 607

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

11 892

198 937
39 385

153 351

-85 181

-30 975

-24 103

-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

-3 780

13 677

-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

7 613

-5 713

-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

17 157
-11 450

13 133

-16 066

-8 675

158
1 836 255
5 353
1 648 330
84 276
1 564 054
182 572
9 301
173 271
0
0
419 660

Table C - Memorandum items

75
76
77=20+18-76
78

79

813 161
195 994
-125 141
4 033 755

804 078
196 499
-189 370
4 059 912

826 004
197 568
-98 347
4 098 128

849 155
201 200
-118 851
4 313 789

886 853
207 151
-5 343
4 554 615

822

812

822

830

838

-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

2 250

-59 097
190
-6 881
-2 139
-5 350
-1 955
16 515
59 287
-4 649
34 053
6 083
23 800

:
-59 902
-35 564

-24 338

:

:
:
:
:
:
1 092 952
214 269
10 513
129 029
411 498
:
327 643
2 272 830
5 409
1 871 807
97 902
297 712
-1 179 878
:

-3 496
-3 496

-4 965

1 469

-56 847

26 629
-30 218

190

-23 800

0

-8 858

0
-15 421
-56
-2 961
0
-2 961
-12 404
-9 798
-2 606

2 250
1 740 341
5 409
1 638 283
83 798
1 554 485
96 649
16 903
79 746
:
:
:

388 296
107 488
-47 603

-2 159

28 485
18 678
10 301
2 060
4 037
-2 207
4 487
-9 807
-
-527
-5 192
-4 088

:
12 403
-416

12 819

:

:
:
:
:
:
451 912
173 694
7 194
11 949
189 862
:
69 213
185 084
-
13 203
97 920
73 961
266 828
:

26 326

-5 536
20 790

18 678

4 088

183

-2 159
110 705
-
13 008
478
12 530
97 697
2 128
95 569
:
:
:

67

1 847
-770
146
-69
0
0
-847
-2 617
-
-
-440
-2 177

:
-378
0

-378

:

:
:
:
:
:
37 076
15 344
314
0
864
:
20 554
33 536
-
-
630
32 906
3 540
:

1 914

-440
1 474

-770

2 177

0

67
630
-
-
-
-
630
68
562
:
:
:

364 890
98 882
40 696

133 667
781
1 564

 Government finance statistics – summary tables 2/2016

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

40.3
18.9
11.9
7.0
0.0
14.7
3.6
1.7
1.3
43.0
7.0
8.7
1.3
2.3
16.1
13.1
2.1
1.1
4.5
4.5

40.5
19.3
12.4
6.9
0.0
14.8
3.6
1.8
1.0
44.5
6.4
8.9
1.4
2.2
16.3
13.1
2.2
3.0
4.1
4.2

41.4
19.9
12.7
7.2
0.0
14.8
3.7
2.0
1.0
42.6
6.6
8.9
1.3
2.3
16.5
13.3
2.2
1.0
3.7
3.7

40.3
19.1
11.8
7.3
0.0
14.6
3.5
1.8
1.2
42.2
6.4
8.8
1.3
2.3
16.1
12.9
2.1
1.4
3.8
4.1

41.3
19.6
12.3
7.3
0.0
14.6
3.3
1.9
2.0
42.0
6.2
8.7
1.1
2.3
15.6
12.5
2.1
0.9
5.1
5.1

-5.4

-5.2
-0.3
-5.4

0.0

-5.2
-0.3

29.3
14.7
9.9
4.8
0.0
9.1
1.7
2.8
1.1
30.5
3.1
4.4
1.0
1.4
12.7
12.4
4.3
1.0
2.6
2.6

12.0
5.0
2.5
2.5
0.0
0.0
1.6
4.2
1.1
11.4
3.1
4.3
0.0
0.9
0.1
0.1
0.4
0.1
2.5
2.5

5.5
0.0
0.0
0.0
0.0
5.5
0.0
0.1
0.0
5.5
0.0
0.1
0.0
0.0
2.8
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

-1.2

-1.9

-0.6

-1.2

0.6

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

:
:
:

:
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

-0.2

-2.1
0.1
-0.5
-0.1
-0.2
-0.1
0.9
2.1
0.0
2.7
-0.7
0.1

:
3.1
-0.1

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

-0.3

-1.8
1.2
1.8
-0.1
0.1
-0.6
-0.1
3.0
0.0
1.9
0.0
1.0

:
-4.0
2.3

-0.1

-5.5
0.1
-1.6
0.0
0.2
-0.2
1.7
5.6
0.0
4.3
0.6
0.7

:
1.4
0.4

0.1

-4.5
-0.1
-0.3
-0.1
0.5
0.0
-0.2
4.4
0.0
4.6
0.1
-0.4

:
-2.5
0.8

-0.2

-2.6
0.3
-0.9
0.0
0.2
0.0
1.1
2.9
-0.1
3.2
0.1
-0.3

:
0.1
0.5

-0.1

-3.8
3.8
3.2
0.0
0.1
0.0
0.5
7.6
0.1
5.4
0.0
2.1

:
-1.3
2.3

-0.2

-1.1
-0.5
-0.6
0.0
0.2
0.0
0.0
0.6
0.0
0.6
0.0
0.1

:
-0.9
-0.3

-0.1

-1.8
-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

0.0

-0.6
0.3
0.1
0.0
-0.1
-0.1
0.4
0.9
-0.1
0.7
-0.1
0.4

:
-1.1
-0.8

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 (in thousands of 
persons)

(*) includes lending or borrowing via the EFSF

:

:

:

:

:

:

:

:

:

:

:

:

:

:

:

:

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:
179.8 170.0 142.1 136.5 132.0 132.2 136.2 133.4 135.8 133.2 129.8 123.8 119.5
:
314.4 281.3 213.1 196.5 185.5 187.2 193.7 189.4 191.3 192.9 181.5 174.5 164.7
34.0
42.8
8.9
10.6
0.3
0.3
2.8
2.1
13.2
21.8

49.4
5.9
1.0
9.2
23.7

43.7
10.5
0.4
2.8
22.4

36.7
9.3
0.3
3.1
15.0

39.9
8.3
0.2
2.5
21.7

39.6
9.9
0.3
2.8
17.8

41.8
13.0
0.3
2.8
16.4

45.2
10.4
0.4
2.0
25.8

40.0
12.4
0.3
3.1
15.2

43.7
9.2
0.3
2.2
24.1

40.4
11.9
0.3
1.8
20.0

:
:
:
:
:

:
:

:
:

:
:

:
:

:

:

:

:

:

:

:

:

:

:
:
:
:
:
:
:
:

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

-0.7

-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
48.8
0.1
37.1
4.8
6.7
-9.2
:

-2.7

2.4
-0.3

0.3

0.3

-0.8

-0.2
39.8
0.1
34.9
3.4
31.5
4.8
0.2
4.6
0.0
0.0
10.3

9.2
58.3
0.2
44.4
4.8
8.9
-16.6
:

9.0
58.1
0.2
44.3
4.8
8.9
-18.1
:

8.9
56.8
0.2
43.6
4.4
8.6
-20.1
:

8.8
54.0
0.1
41.3
4.0
8.5
-20.0
:

-3.9

4.9
1.0

3.8

-2.1

-0.6

-0.1
44.5
0.2
39.5
4.4
35.1
4.8
0.1
4.7
0.0
0.0
13.4

-1.2

0.9
-0.4

-0.5

-0.1

0.3

-0.2
44.9
0.2
40.0
3.0
37.0
4.7
0.1
4.6
0.0
0.0
12.7

-1.9

-0.5
-2.4

-2.4

0.2

-0.1

-0.1
42.2
0.2
37.6
2.5
35.1
4.3
0.2
4.1
0.0
0.0
9.7

-0.6

0.4
-0.3

0.3

-0.4

-0.2

0.0
40.3
0.1
36.2
1.9
34.3
4.0
0.2
3.8
0.0
0.0
9.2

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

19.8
4.8
-4.7

20.2
4.8
-2.4

19.7
4.7
-2.8

19.5
4.5
-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

-1.3
0.0
-0.2
0.0
-0.1
0.0
0.4
1.3
-0.1
0.7
0.1
0.5

:
-1.3
-0.8

0.0

:

:
:
:
:
:
24.0
4.7
0.2
2.8
9.0

7.2
49.9
0.1
41.1
2.1
6.5
-25.9
:

-1.2

0.6
-0.7

0.0

-0.5

-0.2

0.0
38.2
0.1
36.0
1.8
34.1
2.1
0.4
1.8
:
:
:

8.5
2.4
-1.0

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

0.0

:

:
:
:
:
:
9.9
3.8
0.2
0.3
4.2

1.5
4.1
-
0.3
2.1
1.6
5.9
:

0.6

-0.1
0.5

0.4

0.1

0.0

0.0
2.4
-
0.3
0.0
0.3
2.1
0.0
2.1
:
:
:

8.0
2.2
0.9

0.0

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

:
0.0
0.0

0.0

:

:
:
:
:
:
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

0.0

0.0

0.0
0.0
-
-
-
-
0.0
0.0
0.0
:
:
:

2.9
0.0
0.0

 Government finance statistics – summary tables 2/2016

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

-4.6
29.8
-35.1
10.4
-21.3
-6.9
15.0
232.0
20.9
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

:
-3.6
-2.6

-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

0.2
-5.0
-17.3
-9.0
-0.3
12.9
7.2
-10.4
13.1
-12.4
3.3

:
7.6
-0.2

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
10.7

:
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
10.3
3.6
8.6
1.3
33.5

:
-9.2
7.7

-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
15.8
-16.4
16.9
14.0
12.6

:
3.3
1.3

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
10.7
26.7
15.3
3.3
-5.3

:
-5.8
1.9

29.2

42.0

-44.9

15.5

-229.8

:

:

:

:

:

:

:

:

:

:

:

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
-4.4
:

:
:
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
-0.5
:

:
:
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
-51.5
:

-8.8
12.4
240.9
20.6
8.8
-16.0
-32.8
:

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

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:
:
0.7

Table C - Memorandum items

75
76
77=20+18-76
78

79

3.9
5.9

6.0

-0.9

(**) or contributions for items 22 to 38

-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

0.6

-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

-0.6

-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

0.6

:
:
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
58.7
:

:
:
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
20.7
:

-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

-0.9

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

-0.3

:
:
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
9.8
:

-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

0.9

:
:
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
35.6
:

:
:
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
-58.1
:

:
:
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
-76.1
:

:
:
-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
-550.0
:

-2.7

-7.9

-18.8

-13.1

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

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

0.0

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

0.7

16.1
-2.7

0.4

-2.5

-0.4

-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

-0.3

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
6.4
-87.4
9.5
1.7
-4.6

:
0.3
1.2

7.0

:

:
:
3.9
:
3.0
1.2
21.7
84.1
16.4
-16.4
126.1
22.8
7.6
-43.3
8.2
8.2
5.2
48.1
:

-7.3

6.5
-0.8

0.9

0.8

-2.1

-0.4
6.5
-44.3
6.5
31.2
4.4
7.9
102.9
5.6

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
15.7
152.2
14.6
-0.3
31.3

:
-3.4
4.7

39.3

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
1.1
-20.0
1.3
-0.4
1.0

:
-2.2
-0.5

3.7

:

:

:
:
-1.3
:
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
81.0
:

-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

:
:
-1.6
:
-5.0
-3.3
-4.1
-6.4
12.6
-6.4
-4.9
-1.3
0.5
-19.4
0.7
0.1
0.5
10.2
:

-2.8

1.9
-0.9

-1.0

-0.2

0.8

-0.4
1.9
-18.7
2.2
-32.4
6.6
0.5
27.9
-0.1

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

:

:
:
0.3
:
1.2
-3.4
-20.8
25.0
4.1
4.0
15.4
4.3
3.0
45.5
3.7
-3.6
2.1
17.2
:

-4.5

-1.2
-5.7

-5.6

0.4

-0.3

-0.2
-1.2
45.7
-1.0
-11.6
-0.1
-4.3
100.7
-6.9

8.3
8.2
10.0
5.4
10.0
5.5
-0.7
7.8
69.2
4.9
3.5
4.8
-12.8
5.6
2.1
2.3
3.9
-32.7
39.3
30.5

0.8
0.9
1.8
-3.9
-0.6
4.9
1.7
-46.6
1.8
-1.8
4.3

:
-3.0
-1.5

1.4

:

:
:
2.0
:
-0.4
-2.2
0.2
7.3
-3.7
-7.1
-4.9
3.8
0.2
-46.3
0.0
-2.1
3.8
4.7
:

-1.6

0.9
-0.6

0.7

-0.9

-0.5

0.0
0.9
-46.2
1.6
-21.2
3.2
-1.9
-1.4
-2.0

-21.3

23.2

30.8

-4.1

-19.7

0.4

-0.3
-0.3

0.8

-2.8

0.4
5.9

2.0

22.7

-1.1
0.3

0.6

-1.2

2.7
0.5

0.9

1.2

2.8
1.8

5.3

1.0

4.4
3.0

5.6

1.0

 Government finance statistics – summary tables 2/2016

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

569 109
481 812
169 183
310 219
2 410
17 740
35 837
35 542
-1 821
606 612
73 873
166 561
60 583
22 948
215 110
201 904
32 946
5 582
29 010
29 883

724 150
612 821
221 090
388 729
3 002
31 309
44 376
36 081
-437
699 107
99 571
205 919
49 515
26 264
232 056
215 886
44 450
6 596
34 733
36 787

891 269
759 232
275 968
480 076
3 188
24 186
56 736
52 199
-1 084
812 682
128 811
248 219
32 600
29 523
279 967
257 100
51 893
3 910
37 761
43 238

922 162
779 491
291 086
484 863
3 542
24 166
59 012
60 918
-1 426
838 266
135 831
258 859
30 122
29 730
281 259
256 390
55 247
4 450
42 770
49 385

949 616
805 051
303 450
497 699
3 902
24 041
59 671
62 412
-1 558
862 318
139 317
266 782
28 154
32 768
284 613
257 690
57 543
3 761
49 380
52 850

965 312
803 971
296 466
502 745
4 760
23 756
63 652
75 132
-1 199
908 135
154 138
280 979
25 847
31 720
292 377
263 757
58 087
12 731
52 257
54 029

925 448
773 363
281 472
488 213
3 678
23 287
66 573
64 346
-2 120
973 636
166 213
301 545
33 029
36 893
314 775
285 534
62 521
6 100
52 560
53 920

977 230
813 594
293 295
516 653
3 646
24 363
70 965
68 948
-641
1 026 310
170 715
313 186
34 411
36 692
342 642
312 522
62 024
9 798
56 842
59 592

20=1-10

Net lending ( + ) / net borrowing (-)

-37 503

25 043

78 587

83 896

87 298

57 177

-48 188

-49 080

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 

17

-37 520
-30 909
-25 448
-12 820
-3 225
-1 597
12 182
6 611
93
1 921
-5 387
9 986

:
:
:

:

:

0

0

0

0

0

-1

0

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

Net acquisition of financial assets

61=(-)33

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

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

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:
:
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
102 473
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
-38 891
1 036 483

316 784
38 993
20 783
1 326 912

388 545
46 335
70 013
1 586 537

407 166
47 674
78 992
1 682 713

423 200
51 073
85 605
1 739 264

452 185
53 548
55 886
1 797 547

481 081
52 695
-48 323
1 714 214

495 575
54 634
-46 872
1 798 649

79

Government employment (in thousands of persons)

767

800

820

823

822

817

838

846

(*) includes lending or borrowing via the EFSF

 Government finance statistics – summary tables 2/2016

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
1 004 200
830 584
300 970
524 822
4 792
24 750
71 453
75 299
2 114
1 042 167
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

1 032 103
866 097
309 450
552 605
4 042
22 986
73 269
71 612
-1 862
1 098 247
178 020
314 639
34 287
41 018
357 951
327 979
68 177
34 177
69 978
71 808

1 055 917
900 127
315 324
580 863
3 940
20 793
73 822
67 714
-6 539
1 076 274
178 143
316 995
32 075
41 107
365 253
335 998
68 787
5 477
68 435
70 621

1 115 729
972 507
319 792
648 833
3 882
20 425
74 172
55 597
-6 971
1 087 236
179 720
321 501
29 202
40 486
371 554
341 853
63 097
7 309
74 367
76 037

1 070 908
937 039
329 927
601 935
5 177
20 243
76 443
45 367
-8 183
1 105 186
181 907
326 065
32 435
40 928
377 144
346 854
65 974
8 999
71 736
75 422

-481 256

-477 648
-3 609
-481 257

1

-477 648
-3 609

788 512
688 264
301 841
381 246
5 177
4 113
43 145
61 179
-8 188
826 329
62 016
87 455
30 225
25 382
67 261
66 859
504 593
7 056
42 341
42 129

712 758
248 774
28 085
220 689
0
1 503
33 286
425 582
3 614
709 585
119 172
236 505
2 206
15 546
275 982
246 094
27 873
2 917
29 386
33 283

50 894
0
0
0
0
14 628
12
36 254
0
50 529
719
2 106
3
0
33 901
33 901
11 156
2 635
9
9

20=1-10

-37 967

-66 144

-20 357

28 493

-34 278

-37 816

3 173

365

Government financing

21=20-22

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

-2

-37 965
42 792
61 359
4 663
4 724
3 403
-31 360
80 757
154
72 173
4 675
3 755

0

0

1

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

-34 279
-105 092
-51 883
503
1 290
6 548
-61 552
-70 813
607
-76 762
4 668
673

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

:
-3 941
-19 092

-41 913

-37 726

68 660

-46 480

15 151

:

:

:

:

:

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

:
:
945 189
:
:
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

:
:
931 379
:
:
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
:

:
:
906 592
:
:
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

:
:
957 832
:
:
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

:
:
:
:
:
962 879
225 608
66 762
184 743
422 143
20 886
63 622
1 076 261
16 162
737 256
169 622
153 220
-113 382
:

-34 278

-67 767
-102 045

-105 092

-674

5 164

-1 442
801 833
16 162
616 552
29 840
586 712
169 120
32 858
136 262
2 985
0
313 256

Table C - Memorandum items

75
76
77=20+18-76
78

79

490 610
55 211
-33 885
1 833 404

501 635
55 926
-52 092
1 882 625

503 880
56 944
-8 866
1 903 520

511 686
58 316
44 544
1 942 584

518 752
59 129
-21 671
1 985 347

831

821

820

817

815

1 316
1
480
89
2
745
1 313
0
481
89
741

-2
1

:

-13 996
0
-2 186
-3 168
-1

-8 642
-13 996
0
-2 186
-3 168
-8 642

567
567

1 313

-744

0

-2
-5 098
0
-2 187
0
-2 187
-2 911
0
-2 911

2

-37 818
-115 017
-51 677
-5 474
6 988
3 351
-68 205
-77 199
0
-77 243
-438
482

:
3 467
-19 109

22 576

:

:
:
:
:
:
630 685
208 560
33 297
157 518
198 076
:
33 234
862 654
0
739 442
40 284
82 927
-231 969
:

-37 816

-73 956
-111 772

-115 016

-481

5 164

-1 438
659 250
0
618 738
29 840
588 898
40 512
6 200
34 312
:
:
:

136 991
29 469
-24 944

1

3 172
8 265
-343
5 457
-5 787
3 113
5 824
5 093
607
0
5 013
-526

:
-7 324
16

-7 340

:

:
:
:
:
:
342 703
16 453
34 735
30 393
223 718
:
37 403
225 090
16 162
0
131 975
76 953
117 613
:

3 173

5 618
8 791

8 266

526

0

-1
147 150
16 162
0
0
0
130 988
26 658
104 330
:
:
:

378 948
29 660
2 899

1

364
344
136
40
0
82
84
-20
0
0
4
-24

:
-82
0

-82

:

:
:
:
:
:
3 487
595
916
0
350
:
1 627
2 513
0
0
531
1 982
974
:

365

4
369

345

25

0

-1
531
0
0
0
0
531
0
531
:
:
:

2 813
0
374

 Government finance statistics – summary tables 2/2016

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

53.9 -24.2
47.2
16.6
30.3
0.3
1.0
3.9
2.3 -24.1
-0.2
-0.4
55.7 -24.2

9.2
16.4
1.6
2.1
19.0
17.5

0.0

3.3 -24.1
-0.2
0.5
3.6
3.8

39.7
34.7
15.2
19.2
0.3
0.2
2.2
3.1
-0.4
41.6
3.1
4.4
1.5
1.3
3.4
3.4
25.4
0.4
2.1
2.1

35.9
12.5
1.4
11.1
0.0
0.1
1.7
21.4
0.2
35.7
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

-1.7

-1.9

0.2

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

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

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

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

0.0

-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

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

0.0

-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

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

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

0.0

-1.7
-5.3
-2.6
0.0
0.1
0.3
-3.1
-3.6
0.0
-3.9
0.2
0.0

:
-0.2
-1.0

:

:

:

:

:

:

:

:

:

:

:

:

:

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-3.6

1.9

:
:
:

:
1.2
-0.1

:
:
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
:

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:
:
14.8

:
:

:

:

:

:
52.4
0.7
44.7
2.9
41.8
7.0
0.3
6.7
:
:
8.8

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 (in thousands of 
persons)

(*) includes lending or borrowing via the EFSF

:
:
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
:

:
:
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
:

:
:
49.4
:
:
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

:
:
49.5
:
:
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

:
:
49.7
:
:
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

:
:
49.3
:
:
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

:
:
:
:
:
48.5
11.4
3.4
9.3
21.3

3.2
54.2
0.8
37.1
8.5
7.7
-5.7
:

-1.7

-3.4
-5.1

-5.3

0.0

0.3

-0.1
40.4
0.8
31.1
1.5
29.6
8.5
1.7
6.9
0.2
0.0
15.8

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

26.1
3.0
-1.1

0.1
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0

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

0.0

0.0

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

0.0

-1.9
-5.8
-2.6
-0.3
0.4
0.2
-3.4
-3.9
0.0
-3.9
0.0
0.0

:
0.2
-1.0

0.0

:

:
:
:
:
:
31.8
10.5
1.7
7.9
10.0

1.7
43.5
0.0
37.2
2.0
4.2
-11.7
:

-1.9

-3.7
-5.6

-5.8

0.0

0.3

-0.1
33.2
0.0
31.2
1.5
29.7
2.0
0.3
1.7
:
:
:

6.9
1.5
-1.3

0.0

0.2
0.4
0.0
0.3
-0.3
0.2
0.3
0.3
0.0
0.0
0.3
0.0

:
-0.4
0.0

0.0

:

:
:
:
:
:
17.3
0.8
1.7
1.5
11.3

1.9
11.3
0.8
0.0
6.6
3.9
5.9
:

0.2

0.3
0.4

0.4

0.0

0.0

0.0
7.4
0.8
0.0
0.0
0.0
6.6
1.3
5.3
:
:
:

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
0.0
:

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
0.0
0.0

 Government finance statistics – summary tables 2/2016

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

:
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

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
67.5
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
1.4
-4.9
-31.3
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

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
-11.0
:

:
:
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
-11.0
:

:
:
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
-1.4
:

:
:
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
-11.0
:

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

4.7
5.2

6.9

0.0

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

0.9

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

1.0

-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

-0.4

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
238.5
5.8
2.2

-4.1
-3.8
-5.1
-2.9
-22.7
-2.0
4.6
-14.4
76.8
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
8.1
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

-4.0
-3.6
3.2
-7.2
33.4
-0.9
3.1
-18.4
17.4
1.7
1.2
1.4
11.1
1.1
1.5
1.5
4.6
23.1
-3.5
-0.8

-9.8
-19.2
0.8
0.7
1.5
-47.5
-6.1
3.9
-9.2
2.8
0.4

:
-0.4
-1.6

:
:
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
-19.2
:

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

0.2

:
:
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
-29.7
:

11.8

-10.8
1.0

:

:

:

:
-10.8
6.2
-14.5
-12.0
-14.9
9.7
14.4
9.5
:
:
-6.0

3.5
3.9

5.4

0.7

:
:
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
-87.5
:

14.1

-10.6
3.6

:

:

:

:
-10.6
6.3
-15.0
-29.0
-13.0
8.3
82.2
4.3
:
:
53.0

4.8
2.9

6.1

0.4

:
:
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
-526.1
:

16.4

-10.4
6.0

:

:

:

:
-10.4
1.6
-16.5
-54.2
-12.1
10.5
-23.1
13.7
:
:
19.7

3.9
7.1

3.4

-0.1

:
:
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
49.3
:

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

-0.6

:
:
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
-15.5
:

-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

2.6

-70.8

182.3

-55.1

60.9

-16.1

:

:

:

:

:

:
:
3.2
:
:
6.1
27.7
4.9
3.3
1.7
8.1
-13.9
14.7
1.0
19.8
3.6
2.7
-135.0
:

-4.9

10.3
5.4

:

:

:

:
10.3
1.0
12.2
55.6
10.0
3.2
49.0
-0.8

:
:
2.7
:
:
-6.0
-22.3
-14.3
6.4
0.8
19.8
3.3
3.5
1.2
4.0
3.0
1.2
501.8
:

-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

:
:
1.5
:
:
-0.6
-0.6
-11.5
7.4
0.1
-4.3
-4.0
-4.8
-0.6
-8.7
6.3
5.8
-38.8
:

-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

:
:
1.3
:
:
5.3
23.7
-34.8
2.4
2.2
-8.6
23.4
6.6
3.6
8.7
0.9
2.7
23.6
:

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

:
:
:
:
:
-10.2
-16.5
0.0
2.5
-0.7
14.3
-50.9
-7.7
3.9
-11.2
2.8
-1.2
20.3
:

-3.9

-7.8
-11.7

-12.1

-0.1

0.6

-0.2
-7.8
3.9
-10.6
-11.1
-10.6
2.8
12.8
0.7
0.3

2.2

18.8

-18.1

-4.4

4.2

-11.8

3.0
3.7

4.9

1.0

-1.0
1.1

1.9

-1.8

2.2
1.3

2.7

-1.2

0.4
1.8

1.1

-0.1

1.5
2.4

2.1

-0.4

1.4
1.4

2.2

-0.2

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
-41.6
:

-7.1

11.5
4.4

:

:

:

:
11.5
1.9
12.8
469.2
8.3
6.9
-10.0
8.7

 Government finance statistics – summary tables 2/2016

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
31 260
45 129
3 426
4 187
-5 184
-16 298
13 081
1 506
28 912
-19 408
2 071

:
-30 882
-1 802

-29 080

-78 619
-8 617
5 425
-447
-7 511
2 587
-8 671
70 002
157
69 856
1 330
-1 341

:
17 482
8 690

8 792

-41 200
9 144
31 961
-570
-3 921
-4 391
-13 935
50 344
1 968
52 748
-5 255
883

:
6 367
-28 868

4 706
15 768
10 680
1 205
2 569
-1 613
2 927
11 062
-737
30 570
-20 723
1 952

:
36 940
-31 676

0

-4 531
67 598
6 861
40 200
8 983
12 831
-1 277
72 129
5 793
40 757
21 572
4 007

:
-3 515
58 849

0

0

-79 590
29 298
-3 870
2 504
3 118
33 489
-5 943
108 888
-2 483
117 378
1 634
-7 641

:
13 633
3 849

9 784

-108 904
174 836
35 999
103 201
53 384
8 672
-26 420
283 740
907
93 738
193 040
-3 945

:
61 575
38 606

22 969

35 235

68 616

-62 364

:

:

:

:

:

:

:

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

:
:
1 028 545
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:

:
:
1 035 213
:
:
565 768
211 502
8 697
82 221
153 965
14 005
109 383
1 259 710
10 939
775 264
473 464
43
-693 942
:

:
:
1 052 624
:
:
500 564
153 610
10 002
68 004
152 872
20 225
116 076
1 612 011
5 442
1 127 051
475 142
4 376
-1 111 447
:

:
:
1 077 967
:
:
516 075
185 541
5 707
63 959
158 289
16 015
102 579
1 633 487
7 411
1 151 726
469 863
4 487
-1 117 412
:

:
:
1 133 001
:
:
568 783
197 366
6 877
66 486
192 668
14 248
105 386
1 612 873
6 674
1 153 257
448 363
4 579
-1 044 090
:

:
:
1 171 786
:
:
632 866
198 958
46 430
76 072
209 936
13 469
101 470
1 743 851
12 467
1 256 202
470 506
4 676
-1 110 985
:

:
:
1 190 513
:
:
675 797
196 754
47 676
79 369
247 650
11 382
104 348
1 856 588
9 983
1 369 382
472 426
4 797
-1 180 791
:

:
:
1 205 095
:
:
912 208
232 782
151 259
132 663
310 725
10 684
84 779
2 178 934
10 890
1 482 861
681 642
3 541
-1 266 726
:

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

Net acquisition of financial assets

61=(-)33

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

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

:
:

:

:

:

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

:
:

:

:

:

:
1 245 785
10 939
761 381
11 219
750 162
473 464
17 698
455 766
:
:
234 204

70 798
-7 821

49 912
8 712

:

:

:

:
1 541 352
5 402
1 060 808
36 969
1 023 839
475 142
46 581
428 561
:
:
183 837

:

:

:

:
1 591 264
7 410
1 113 990
37 900
1 076 090
469 864
52 470
417 394
:
:
207 263

4 706

8 554
13 260

-4 531

68 990
64 459

-79 590

-108 904

116 659
37 069

303 259
194 355

:

:

:

:
1 599 818
6 675
1 144 781
39 410
1 105 372
448 363
55 147
393 216
:
:
218 491

:

:

:

:
1 668 808
12 466
1 185 837
44 734
1 141 103
470 505
74 683
395 822
:
:
258 857

:

:

:

:
1 785 468
9 982
1 303 061
106 510
1 196 551
472 425
63 553
408 872
784
0
255 812

:

:

:

:
2 088 726
10 891
1 396 195
86 708
1 309 487
681 641
232 210
449 431
6 049
0
394 725

363 563
44 018
-175 139
1 898 880

395 027
45 520
-31 054
2 116 480

422 996
48 271
-84 341
2 300 860

430 398
49 434
-44 398
2 393 250

439 740
51 885
-527
2 513 230

457 566
53 804
-7 063
2 561 740

481 207
55 246
-77 922
2 460 280

493 336
56 610
-111 879
2 580 060

79

Government employment (in thousands of persons)

4 956

4 687

4 541

4 558

4 568

4 578

4 631

4 656

(*) includes lending or borrowing via the EFSF

 Government finance statistics – summary tables 2/2016

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

1 220 853
624 853
300 682
319 866
4 305
454 321
92 339
42 588
6 752
1 221 782
126 527
212 337
63 088
24 561
645 548
430 278
57 737
31 938
60 046
61 746

1 258 366
650 570
305 433
340 505
4 632
465 014
96 105
40 919
5 758
1 263 718
133 101
217 915
56 043
25 479
666 532
439 607
73 749
31 739
59 160
60 925

1 306 759
674 048
314 745
353 851
5 452
482 018
99 567
44 413
6 713
1 298 207
134 343
224 113
51 980
25 984
692 522
452 515
72 441
37 235
59 589
61 381

1 354 784
706 265
327 407
372 568
6 290
500 762
100 362
41 518
5 877
1 333 861
139 531
228 625
47 273
27 501
723 394
470 990
75 420
29 711
62 406
64 381

-256 557

-238 295
-18 262
-256 557

-44

-238 251
-18 262

393 619
347 831
194 960
152 871
0
6 869
22 479
15 932
508
383 596
31 425
29 215
28 378
8 452
61 308
61 012
185 583
20 492
18 743
19 454

239 768
92 887
17 945
74 942
0
3 393
39 542
90 766
13 180
235 546
52 370
57 395
3 585
6 577
63 579
32 201
25 021
5 786
21 233
22 471

579 088
0
0
0
0
467 960
3 060
108 053
15
576 986
10 039
21 403
200
717
541 662
325 302
2 072
17
876
876

20=1-10

-25 863

-929

-5 352

8 552

20 923

10 023

4 222

2 102

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

443

395

435

-1 683

-25 863
2 216
27 435
-12 374
-6 503
-6 903
561
28 079
-459
66 080
-37 593
51

-1 372
75 754
13 730
-9 781
51 768
14 934
5 103
77 126
-688
89 836
-14 667
2 645

-5 747
-17 581
-18 774
-7 270
-1 547
10 424
-414
-11 834
848
8 229
-22 314
1 403

:
4 215
71 211

:
27 482
43 359

:
9 280
-68 652

8 117
12 032
19 313
-10 545
-8 041
5 650
5 655
3 915
1 558
17 746
-22 366
6 977

:
36 154
87 574

22 606
-4 725
11 450
-3 202
-15 615
661
1 981
-27 331
2 153
-9 306
-25 640
5 462

:
12 593
-17 423

-66 996

-15 877

77 932

-51 420

30 016

:

:

:

:

:

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

:
:
1 303 723
:
:
1 013 574
260 130
125 423
176 525
362 174
14 255
89 322
2 318 223
10 593
1 682 107
622 025
3 498
-1 304 649
:
Table B - Government debt and link with the deficit

:
:
1 240 136
:
:
918 639
260 626
137 232
126 183
308 324
10 382
86 274
2 278 224
10 430
1 608 831
655 437
3 526
-1 359 585
:

:
:
1 275 547
:
:
1 021 875
276 691
134 392
178 011
342 161
11 937
90 620
2 398 709
9 744
1 739 040
646 413
3 512
-1 376 834
:

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

39 397
13 534

:

:

:

:
2 128 123
10 430
1 462 256
116 289
1 345 967
655 437
194 442
460 996
19 994
0
408 240

-929

-5 352

76 384
75 455

76 206

-2 644

2 968

-1 075
2 204 507
9 743
1 548 351
106 945
1 441 406
646 413
148 597
497 816
56 091
0
423 020

-15 354
-20 706

-18 479

-1 406

-1 158

336
2 189 153
10 593
1 556 535
85 836
1 470 698
622 025
122 579
499 446
67 024
0
399 808

:
:
1 324 818
:
:
1 061 760
301 864
131 012
168 516
369 788
16 175
90 580
2 409 712
12 151
1 791 672
602 408
3 481
-1 347 952
:

8 552

-482
8 070

15 445

-6 979

7 954

-8 350
2 188 671
12 150
1 574 112
72 618
1 501 494
602 408
116 874
485 535
69 804
0
449 051

:
:
:
:
:
1 069 628
314 458
133 371
152 934
380 592
20 140
88 273
2 364 958
14 304
1 768 413
578 778
3 463
-1 295 330
:

20 923

-30 792
-9 869

-3 453

-5 465

5 782

-6 733
2 157 880
14 304
1 564 796
65 676
1 499 119
578 779
105 287
473 493
66 764
1 230
467 969

Table C - Memorandum items

75
76
77=20+18-76
78

79

505 691
58 791
-24 790
2 703 120

519 713
61 161
-2 044
2 758 260

542 232
63 255
-9 447
2 826 240

561 053
65 033
3 108
2 923 930

583 700
66 747
16 582
3 032 820

4 555

4 524

4 521

4 539

4 549

-3 638
0
-681
-2 299
0
-658
-3 638
0
-683
-2 299
-656

605
608

:

-21 507
-1
-4 961
-16 545
0

0
-21 505
0
-4 961
-16 544
0

-2 972
-2 972

-3 638

656

97

0
-20 914
0
-4 368
-5
-4 364
-16 545
-6 173
-10 372

-657

10 680
-9 452
5 312
-6 238
-8 434
-1 887
1 795
-20 132
2 153
-17 685
-9 946
5 346

:
6 442
-14 476

20 918

:

:
:
:
:
:
501 193
98 887
94 742
121 077
144 974
:
41 513
1 530 664
14 304
1 343 293
169 604
3 463
-1 029 471
:

10 023

-23 844
-13 821

-11 858

-5 347

3 193

190
1 372 481
14 304
1 188 572
49 512
1 139 060
169 605
45 149
124 455
:
:
:

58 668
17 854
10 912

-500

4 722
5 134
4 083
-259
-681
1 977
14
412
-
756
-588
244

:
2 304
-159

2 463

:

:
:
:
:
:
189 744
52 963
2 432
11 743
109 031
:
13 575
152 603
-
2 325
150 278
0
37 141
:

4 222

162
4 384

6 152

-244

:

-1 612
152 325
0
2 047
0
2 047
150 278
51 467
98 811
:
:
:

-427

2 529
3 702
3 807
1 226
20
326
-1 677
1 173
-
-
-19
1 192

:
427
-1 192

1 619

:

:
:
:
:
:
124 681
96 544
8 991
139
8 927
:
10 080
1 411
-
-
1 411
0
123 270
:

2 102

-19
2 083

5 965

-1 194

0

-2 689
1 411
0
0
0
0
1 411
446
965
:
:
:

126 380
28 731
-3 276

245 914
1 154
1 824

 Government finance statistics – summary tables 2/2016

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

44.3
22.7
10.9
11.6
0.2
16.5
3.3
1.5
0.2
44.3
4.6
7.7
2.3
0.9
23.4
15.6
2.1
1.2
2.2
2.2

44.5
23.0
10.8
12.0
0.2
16.5
3.4
1.4
0.2
44.7
4.7
7.7
2.0
0.9
23.6
15.6
2.6
1.1
2.1
2.2

44.7
23.1
10.8
12.1
0.2
16.5
3.4
1.5
0.2
44.4
4.6
7.7
1.8
0.9
23.7
15.5
2.5
1.3
2.0
2.1

44.7
23.3
10.8
12.3
0.2
16.5
3.3
1.4
0.2
44.0
4.6
7.5
1.6
0.9
23.9
15.5
2.5
1.0
2.1
2.1

-8.5

-7.9
-0.6
-8.5

0.0

-7.9
-0.6

13.0
11.5
6.4
5.0
0.0
0.2
0.7
0.5
0.0
12.6
1.0
1.0
0.9
0.3
2.0
2.0
6.1
0.7
0.6
0.6

7.9
3.1
0.6
2.5
0.0
0.1
1.3
3.0
0.4
7.8
1.7
1.9
0.1
0.2
2.1
1.1
0.8
0.2
0.7
0.7

19.1
0.0
0.0
0.0
0.0
15.4
0.1
3.6
0.0
19.0
0.3
0.7
0.0
0.0
17.9
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

0.0

-0.2

0.3

0.7

0.3

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

0.9
1.5
2.1
0.2
0.2
-0.2
-0.8
0.6
0.1
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

:
:
:

:
-1.5
-0.1

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

:
:
54.2
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:
:
48.9
:
:
26.7
10.0
0.4
3.9
7.3

5.2
59.5
0.5
36.6
22.4
0.0
-32.8
:

:
:
45.7
:
:
21.8
6.7
0.4
3.0
6.6

5.0
70.1
0.2
49.0
20.7
0.2
-48.3
:

:
:
45.0
:
:
21.6
7.8
0.2
2.7
6.6

4.3
68.3
0.3
48.1
19.6
0.2
-46.7
:

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-9.4

0.9

-3.4

3.1
-0.3

-1.7

2.1
0.4

:

:

:

:
67.0
0.2
46.1
1.6
44.5
20.7
2.0
18.6
:
:
8.0

:

:

:

:
66.5
0.3
46.5
1.6
45.0
19.6
2.2
17.4
:
:
8.7

:
:

:

:

:

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

:
:

:

:

:

:
58.9
0.5
36.0
0.5
35.4
22.4
0.8
21.5
:
:
11.1

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 (in thousands of 
persons)

(*) includes lending or borrowing via the EFSF

0.0

-3.4
-0.4
0.2
0.0
-0.3
0.1
-0.4
3.0
0.0
3.0
0.1
-0.1

:
0.8
0.4

0.0

-1.7
0.4
1.3
0.0
-0.2
-0.2
-0.6
2.1
0.1
2.2
-0.2
0.0

:
0.3
-1.2

0.0

0.2
0.6
0.4
0.0
0.1
-0.1
0.1
0.4
0.0
1.2
-0.8
0.1

:
1.5
-1.3

0.0

-0.2
2.6
0.3
1.6
0.4
0.5
0.0
2.8
0.2
1.6
0.8
0.2

:
-0.1
2.3

0.0

-3.2
1.2
-0.2
0.1
0.1
1.4
-0.2
4.4
-0.1
4.8
0.1
-0.3

:
0.6
0.2

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
1.5

0.0

-1.0
0.1
1.0
-0.5
-0.2
-0.3
0.0
1.0
0.0
2.4
-1.4
0.0

:
0.2
2.6

0.0

0.0
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

-0.2
-0.6
-0.7
-0.3
-0.1
0.4
0.0
-0.4
0.0
0.3
-0.8
0.0

:
0.3
-2.4

0.0

0.3
0.4
0.7
-0.4
-0.3
0.2
0.2
0.1
0.1
0.6
-0.8
0.2

:
1.2
3.0

-0.1

0.7
-0.2
0.4
-0.1
-0.5
0.0
0.1
-0.9
0.1
-0.3
-0.8
0.2

:
0.4
-0.6

:

:

:

:

:

:

:

:

:

:

:

:

:

:
:
45.1
:
:
22.6
7.9
0.3
2.6
7.7

4.2
64.2
0.3
45.9
17.8
0.2
-41.5
:

0.2

0.3
0.5

:

:

:

:
63.7
0.3
45.6
1.6
44.0
17.8
2.2
15.6
:
:
8.7

:
:
45.7
:
:
24.7
7.8
1.8
3.0
8.2

4.0
68.1
0.5
49.0
18.4
0.2
-43.4
:

:
:
48.4
:
:
27.5
8.0
1.9
3.2
10.1

4.2
75.5
0.4
55.7
19.2
0.2
-48.0
:

:
:
46.7
:
:
35.4
9.0
5.9
5.1
12.0

3.3
84.5
0.4
57.5
26.4
0.1
-49.1
:

:
:
45.9
:
:
34.0
9.6
5.1
4.7
11.4

3.2
84.3
0.4
59.5
24.2
0.1
-50.3
:

-0.2

-3.2

-4.2

-1.0

2.7
2.5

4.7
1.5

11.8
7.5

1.5
0.5

:

:

:

:
65.1
0.5
46.3
1.7
44.5
18.4
2.9
15.5
:
:
10.1

:

:

:

:
72.6
0.4
53.0
4.3
48.6
19.2
2.6
16.6
0.0
0.0
10.4

:

:

:

:
81.0
0.4
54.1
3.4
50.8
26.4
9.0
17.4
0.2
0.0
15.3

:

:

:

:
78.7
0.4
54.1
4.3
49.8
24.2
7.2
17.1
0.7
0.0
15.1

:
:
46.2
:
:
37.0
10.0
4.9
6.5
12.4

3.3
87.0
0.4
63.0
23.4
0.1
-49.9
:

0.0

2.8
2.7

2.8

-0.1

0.1

0.0
79.9
0.4
56.1
3.9
52.3
23.4
5.4
18.0
2.0
0.0
15.3

:
:
46.1
:
:
35.9
9.2
4.4
6.2
12.8

3.2
82.0
0.4
59.5
22.0
0.1
-46.2
:

-0.2

-0.5
-0.7

-0.7

0.0

0.0

0.0
77.5
0.4
55.1
3.0
52.0
22.0
4.3
17.7
2.4
0.0
14.1

:
:
45.3
:
:
36.3
10.3
4.5
5.8
12.6

3.1
82.4
0.4
61.3
20.6
0.1
-46.1
:

0.3

0.0
0.3

0.5

-0.2

0.3

-0.3
74.9
0.4
53.8
2.5
51.4
20.6
4.0
16.6
2.4
0.0
15.4

:
:
:
:
:
35.3
10.4
4.4
5.0
12.5

2.9
78.0
0.5
58.3
19.1
0.1
-42.7
:

0.7

-1.0
-0.3

-0.1

-0.2

0.2

-0.2
71.2
0.5
51.6
2.2
49.4
19.1
3.5
15.6
2.2
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

18.8
2.2
-0.1

19.2
2.2
-0.3

19.2
2.2
0.1

19.2
2.2
0.5

-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
-0.2
-0.5
0.0

0.0
-0.7
0.0
-0.2
-0.5
0.0

-0.1
-0.1

-0.1

0.0

0.0

0.0
-0.7
0.0
-0.1
0.0
-0.1
-0.5
-0.2
-0.3

0.0

0.4
-0.3
0.2
-0.2
-0.3
-0.1
0.1
-0.7
0.1
-0.6
-0.3
0.2

:
0.2
-0.5

0.0

:

:
:
:
:
:
16.5
3.3
3.1
4.0
4.8

1.4
50.5
0.5
44.3
5.6
0.1
-33.9
:

0.3

-0.8
-0.5

-0.4

-0.2

0.1

0.0
45.3
0.5
39.2
1.6
37.6
5.6
1.5
4.1
:
:
:

1.9
0.6
0.4

0.0

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

:
0.1
0.0

0.0

:

:
:
:
:
:
6.3
1.7
0.1
0.4
3.6

0.4
5.0
-
0.1
5.0
0.0
1.2
:

0.1

0.0
0.1

0.2

0.0

:

-0.1
5.0
0.0
0.1
0.0
0.1
5.0
1.7
3.3
:
:
:

4.2
0.9
-0.1

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

:

:
:
:
:
:
4.1
3.2
0.3
0.0
0.3

0.3
0.0
-
-
0.0
0.0
4.1
:

0.1

0.0
0.1

0.2

0.0

0.0

-0.1
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 2/2016

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

5.5
27.1
45.3
5.4
-2.8
-13.1
1.0
16.0
3.9
-3.9

-4.6
-9.1
5.3
1.8
-6.6
-0.3
5.0
-28.3
8.2
-1.9
5177.5 6469.8 6467.4

-8.9
-19.5
-12.7
0.8
-5.3
-0.5
1.4
-7.5
2.9
-1.4

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

-0.2
0.1
26.5
-2.5
1.7
-3.1
6.8
-5.5
8.2
3.7
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

-3.0
-3.4
8.1
-8.5
-5.7
3.9
4.9
-23.0
7.3
0.7
-23.8

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
-0.1

4.3

:

:
:
1.1
:
:
0.1
27.1
15.1
5.2
-18.3
-6.8
-12.4
0.9
16.0
4.4
-4.6
7.5
1.6
:

:
0.2
0.3

0.4

:

:
-0.1
0.6

1.1

:
2.0
-0.7

-2.3

:

:

:
:
0.7
:
:
-8.7
-19.5
-14.6
0.9
-6.3
4.8
1.8
1.7
-7.5
3.9
-1.8

:
:
-0.2
:
:
-4.6
-9.3
14.6
2.0
-11.1
6.0
4.7
5.6
-28.3
9.9
-2.1
227.9 2799.3
12.5
:

10.2
:

:
:
0.1
:
:
1.7
-0.5
9.6
-2.5
9.5
-1.8
-1.4
6.0
-5.5
7.4
3.6
1.9
8.5
:

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

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:
:
23.9

Table C - Memorandum items

75
76
77=20+18-76
78

79

1.1
1.7

2.5

-0.8

(**) or contributions for items 22 to 38

-5.4

1.0
-4.4

:

:

:

:
1.0
-7.5
2.9
103.4
1.4
-1.8
40.2
-3.4
:
:
-17.8

2.4
1.4

3.0

-1.3

-6.9

4.3
-2.7

:

:

:

:
4.3
-28.2
8.4
34.3
7.7
-2.1
21.3
-3.4
:
:
-7.2

2.8
1.2

1.4

-0.2

-7.1

6.7
-0.4

:

:

:

:
6.7
-5.6
8.5
16.9
8.1
3.6
30.6
1.7
:
:
-0.1

1.2
0.8

0.5

-0.3

:
1.1
2.1

2.6

:

:
:
0.6
:
:
-1.9
-3.8
2.7
-8.5
-2.2
-8.2
5.6
6.9
-23.0
10.3
0.6
2.4
11.7
:

-6.1

5.0
-1.0

:

:

:

:
5.0
-22.9
7.5
-0.4
7.8
0.6
4.4
0.2
:
:
-3.9

-0.4
1.3

2.3

-1.2

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

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

3.2
4.4
1.9
6.8
1.4
2.7
1.1
-3.6
9.2
1.1
2.0
1.8
-6.5
-10.4
1.8
1.5
11.9
-10.3
0.3
0.4

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
-9.9
1.9
-7.1
4.6
3.0
6.7
0.3
-31.4

:
3.6
0.6

-0.8

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

1.8
20.8
-5.7
-5.8
-2.9
-12.0
3.1
36.2
4.7
-1.1
20.2

:
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

3.1
5.8
21.1
4.0
-1.0
2.9
0.7
-9.9
2.7
-4.4
43.5

:
7.2
-1.9

-6.1

0.2
11.8
-8.2
-4.9
-2.2
0.7
1.3
-4.2
4.5
-5.5
1.4

:
0.5
3.3

5.3

:

:
:
2.9
:
:
0.7
12.0
-9.3
-4.9
-0.8
-2.8
1.8
4.6
-4.2
8.5
-3.8
-0.4
7.3
:

-1.2

1.9
0.6

:

:

:

8.2
5.3
-7.1
41.0
4.8
5.9
3.4
-6.6
5.6
-2.2
75.0

:
3.0
1.9

1.2

:

:
:
2.9
:
:
11.2
6.2
-2.1
41.1
11.0
15.0
5.0
5.3
-6.6
8.1
-1.4
-0.4
1.3
:

0.0

3.6
3.5

3.6

-0.1

0.1

:
1.9
-4.2
4.7
34.1
2.8
-3.8
-16.3
2.6
230.5

-0.1
3.6
-6.6
5.9
-8.0
7.1
-1.4
-23.6
8.0
180.5

11.9
3.5
584.6
13.5
6.7
-1.2
4.5
86.8
3.5
4.8
87.5

:
-0.6
3.6

6.0

4.6
-1.9
5.4
4.1
16.0
-5.9
6.2
-19.9
9.3
0.3
-163.4

25.9
18.3
216.5
67.3
3.5
-25.3
15.3
9.1
6.8
40.9
-82.2

:
2.2
0.2

:
9.1
2.1

-0.9

-1.9

:

:

:

:

:

:

:
:
1.2
:
:
35.0
18.3
217.3
67.1
25.5
-6.1
-18.8
17.4
9.1
8.3
44.3
-26.2
7.3
:

-6.1

17.0
10.9

:

:

:

:
17.0
9.1
7.1
-18.6
9.4
44.3
265.4
9.9
671.5

:
:
0.5
:
:
1.8
3.9
4.4
-9.9
11.3
44.3
-4.4
5.1
3.0
7.4
0.2
2.6
6.7
:

-5.3

4.8
-0.5

:

:

:

:
4.8
2.2
7.1
3.7
7.2
0.2
13.5
-1.1
:
:
7.2

1.0
1.2

1.3

-0.1

:
:
2.4
:
:
3.1
20.8
-42.9
-5.9
3.5
-20.8
-11.6
1.3
36.2
2.2
-1.1
2.5
0.5
:

-2.7

3.2
0.6

:

:

:

:
3.2
37.2
5.0
2.5
5.1
-1.1
12.6
-2.6
:
:
12.7

1.7
2.4

4.0

0.4

:
:
5.1
:
:
10.2
6.4
20.5
4.0
21.7
-11.0
2.7
-1.3
-9.9
0.1
-4.6
2.1
-6.6
:

0.3

0.5
0.8

:

:

:

:
0.5
-9.9
2.8
4.0
2.7
-4.6
5.1
-5.8
:
:
5.4

2.2
5.0

5.0

0.2

:
:
3.4
:
:
11.3
0.8
575.1
14.4
9.0
-5.5
-3.7
8.1
86.8
8.9
4.9
2.1
6.4
:

-0.3

4.3
4.0

:

:

:

:
4.3
86.8
3.6
13.5
3.2
4.9
35.4
0.7
:
:
18.5

4.1
3.7

1.9

0.2

:
:
1.6
:
:
6.8
-1.1
2.7
4.3
18.0
-15.5
2.8
6.5
-19.9
9.0
0.4
2.6
6.3
:

-4.8

7.0
2.2

:

:

:

:
7.0
-19.9
9.9
138.1
4.9
0.4
-14.9
3.3
:
:
-1.2

5.2
2.7

-4.0

1.2

3.1
4.1
1.6
6.5
7.6
2.4
4.1
-3.9
-14.7
3.4
5.2
2.6
-11.2
3.7
3.3
2.2
27.7
-0.6
-1.5
-1.3

-1.7
-6.8
-5.4
-0.9
3.0
-0.5
-0.5
8.7
0.5
-3.5
39.9

:
0.9
-2.9

-5.7

:

:
:
2.2
:
:
-0.8
-6.0
-6.7
-0.8
5.8
19.4
-1.4
-3.4
8.7
-3.3
-3.8
-0.4
-5.2
:

-0.2

-0.7
-0.9

-0.8

-0.1

-0.1

0.0
-0.7
8.7
0.5
-19.7
2.0
-3.8
-17.5
0.3
19.5

3.8
3.6
3.0
3.9
17.7
3.7
3.6
8.5
16.6
2.7
0.9
2.8
-7.2
2.0
3.9
2.9
-1.8
17.3
0.7
0.7

1.2
7.4
-8.4
-4.6
1.6
6.3
0.2
14.7
1.1
-3.6
199.5

:
3.6
3.8

3.9

:

:
:
1.6
:
:
4.8
16.0
4.5
-4.5
2.1
13.5
1.4
3.9
14.7
6.5
-3.2
-0.5
3.3
:

0.4

0.0
0.4

0.7

-0.3

0.4

-0.4
0.0
14.7
1.1
-15.4
2.1
-3.2
-4.7
-2.8
4.1

3.7
4.8
4.0
5.3
15.4
3.9
0.8
-6.5
-12.5
2.7
3.9
2.0
-9.1
5.8
4.5
4.1
4.1
-20.2
4.7
4.9

-0.4
3.8
-2.4
-9.3
0.2
2.2
-1.1
17.7
-0.5
-4.3
156.9

:
1.2
-0.7

-2.2

:

:
:
:
:
:
0.7
4.2
1.8
-9.2
2.9
24.5
-2.5
-1.9
17.7
-1.3
-3.9
-0.5
-3.9
:

1.0

-1.4
-0.5

-0.2

-0.2

0.3

-0.3
-1.4
17.7
-0.6
-9.6
-0.2
-3.9
-9.9
-2.5
-4.4

54.3

3.4

3.6

-5.5

12.3

4.2

2.5
2.5

4.9

0.5

2.5
3.9

4.8

-2.2

2.8
4.0

2.0

-0.7

4.3
3.4

2.5

-0.1

3.5
2.8

3.5

0.4

4.0
2.6

3.7

0.2

 Government finance statistics – summary tables 2/2016

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

Net acquisition of financial assets

61=(-)33

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

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

79

Government employment (in thousands of persons)

(*) includes lending or borrowing via the EFSF

:

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

:
:
:

:

:

:
:
3 842
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:

30

:
:

:

:

:

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

-25

21
29
10
28
-9
0
0
8
-
-11
5
13

:
-446
-170

-276

:

:
:
1 360
:
:
2 279
269
30
34
1 770
3
177
420
-
54
262
104
1 859
:

-4

:
:

:

:

:

:
316
-
54
2
52
262
6
256
:
:
301

-33

160
260
145
89
-15
-11
52
101
-
2
5
94

:
333
-19

352

:

:
:
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

14

379
545
93
368
-1
3
82
166
-
56
29
82

:
165
0

165

:

:
:
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

27

-468
-248
43
-330
-7
4
41
220
-
49
98
73

:
63
-8

71

:

:
:
5 779
:
:
5 573
666
1 236
155
2 770
37
745
1 390
-
173
574
643
4 183
:

-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
3 956
:

-309

255
-54

:

:

:

:
996
-
239
4
234
757
12
746
0
0
2 179

-20

48
81
-207
14
57
186
31
33
0
1
-32
64

:
1 073
-80

1 153

:

:
:
6 236
:
:
6 915
855
1 109
250
3 853
8
848
1 758
0
241
727
791
5 156
:

28

-31
-4

:

:

:

:
964
0
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
14 717

:

 Government finance statistics – summary tables 2/2016

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

7 003
3 650
2 466
1 184
-
2 036
524
459
334
7 049
1 181
1 841
26
165
2 235
1 924
323
147
1 131
1 134

7 247
3 882
2 525
1 357
-
2 116
564
405
280
7 279
1 248
2 009
21
124
2 345
2 016
372
168
993
1 054

7 731
4 229
2 750
1 479
-
2 222
617
457
206
7 597
1 323
2 163
21
94
2 473
2 124
348
154
1 021
1 014

8 195
4 535
2 928
1 607
-
2 339
626
462
234
8 168
1 380
2 327
19
91
2 724
2 344
402
165
1 060
1 087

20=1-10

193

-46

-32

134

27

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
11
123
-249
48
17
72
-164
25
13
9
-211

-8

-38
734
130
51
299
219
36
772
6
-7
736
37

7

-39
154
180
-171
131
79
-64
193
4
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

:

:
364
27

337

:

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

:
:
8 927
:
:
8 506
1 289
738
728
4 875
28
877
2 581
35
279
1 613
653
5 925
:
Table B - Government debt and link with the deficit

:
:
7 602
:
:
7 988
1 107
912
597
4 433
21
938
2 361
31
247
1 471
612
5 627
:

:
:
6 682
:
:
7 163
978
862
299
4 124
12
902
1 592
25
254
736
578
5 571
:

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

47
240

11

211

-1

19
1 011
25
253
0
253
734
9
725
14
0
1 851

-46

734
688

734

-37

0

-8
1 746
31
246
0
246
1 468
12
1 457
355
0
2 041

-32

178
146

154

-35

21

6
1 924
35
278
0
278
1 610
11
1 599
458
0
2 054

0

134
254
10
141
-21
39
85
120
3
-8
127
-2

:
98
81

17

:

:
:
:
:
:
8 858
1 300
879
707
5 010
29
962
2 782
38
271
1 802
671
6 076
:

134

185
319

254

2

63

0
2 108
38
271
0
271
1 800
7
1 793
485
0
2 208

1

27
-134
-298
-47
-44
13
242
-160
4
-43
-34
-87

:
2 399
0

2 399

:

:
:
:
:
:
11 123
1 002
825
663
7 430
31
1 203
2 621
41
228
1 768
584
8 502
:

27

-73
-46

-134

87

1

1
2 036
41
228
0
228
1 766
8
1 758
455
0
1 858

Table C - Memorandum items

75
76
77=20+18-76
78

79

3 101
431
348
16 668

:

3 300
483
602
17 935

:

3 567
539
421
18 890

:

3 818
594
561
19 758

:

4 106
637
450
20 252

:

-1 966

-1 859
-108
-1 966

-3

-1 855
-108

-9
-27
0
6
0
11
-10
-27
0
6
11

0
0

:

-1 081
-816
0
-98
0

-167
-1 081
-816
0
-98
-167

-21
-21

-9

-11

0

0
-914
-816
0
0
0
-98
0
-98

7 052
4 465
2 859
1 607
-
1 225
426
726
210
7 104
814
1 380
9
64
2 151
2 104
1 669
219
798
822

-52

-8

-44
-149
-298
-47
-51
11
238
-105
30
-4
-53
-78

:
2 389
0

2 389

:

:
:
:
:
:
10 726
803
825
757
7 152
:
1 189
2 734
858
58
1 308
511
7 992
:

-52

-26
-78

-149

78

0

-8
2 222
858
58
0
58
1 306
3
1 303
:
:
:

2 319
499
247

1 974
69
69
0
-
5
200
1 568
132
1 918
557
910
13
22
76
52
44
38
257
261

56

10

46
-7
1
0
1
3
-12
-53
-
-39
13
-27

:
10
0

11

:

:
:
:
:
:
555
200
0
4
278
:
73
885
-
170
559
156
-330
:

56

-26
30

-7

27

0

10
728
-
170
0
170
558
5
553
:
:
:

1 136
0
0
0
-
1 110
0
26
0
1 113
10
37
0
5
497
187
544
15
5
5

23

-1

24
32
27
0
0
0
5
7
-
0
0
7

:
0
0

0

:

:
:
:
:
:
923
816
0
0
0
:
107
83
-
0
0
83
840
:

23

0
23

32

-7

0

-1
0
-
0
0
0
0
0
0
:
:
:

1 427
135
178

360
3
25

 Government finance statistics – summary tables 2/2016

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

39.0
20.4
13.8
6.6
-
11.4
2.9
2.6
1.9
39.3
6.6
10.3
0.1
0.9
12.5
10.7
1.8
0.8
6.3
6.3

38.4
20.6
13.4
7.2
-
11.2
3.0
2.1
1.5
38.5
6.6
10.6
0.1
0.7
12.4
10.7
2.0
0.9
5.3
5.6

39.1
21.4
13.9
7.5
-
11.2
3.1
2.3
1.0
38.5
6.7
10.9
0.1
0.5
12.5
10.8
1.8
0.8
5.2
5.1

40.5
22.4
14.5
7.9
-
11.6
3.1
2.3
1.2
40.3
6.8
11.5
0.1
0.4
13.5
11.6
2.0
0.8
5.2
5.4

-9.7

-9.2
-0.5
-9.7

0.0

-9.2
-0.5

34.8
22.0
14.1
7.9
-
6.0
2.1
3.6
1.0
35.1
4.0
6.8
0.0
0.3
10.6
10.4
8.2
1.1
3.9
4.1

9.7
0.3
0.3
0.0
-
0.0
1.0
7.7
0.7
9.5
2.7
4.5
0.1
0.1
0.4
0.3
0.2
0.2
1.3
1.3

5.6
0.0
0.0
0.0
-
5.5
0.0
0.1
0.0
5.5
0.0
0.2
0.0
0.0
2.5
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

0.7

0.1

-0.3

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

:

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

-0.4

0.3
0.5
0.2
0.4
-0.2
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

:
:
:

:
-7.2
-2.8

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

:
:
138.2
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:
:
22.0
:
:
36.9
4.4
0.5
0.6
28.7

2.9
6.8
-
0.9
4.2
1.7
30.1
:

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

1.1

-0.1

:
:

:

:

:

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

:
:

:

:

:

:
5.1
-
0.9
0.0
0.8
4.2
0.1
4.2
:
:
4.9

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 (in thousands of 
persons)

(*) includes lending or borrowing via the EFSF

-0.3

1.4
2.3
1.3
0.8
-0.1
-0.1
0.5
0.9
-
0.0
0.0
0.8

:
3.0
-0.2

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

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

0.2

-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

0.1

-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

-0.1

0.3
0.6
-1.4
0.1
0.4
1.3
0.2
0.2
0.0
0.0
-0.2
0.4

:
7.3
-0.5

0.1

1.0
0.1
0.7
-1.5
0.3
0.1
0.4
-1.0
0.2
0.1
0.1
-1.3

:
1.4
0.0

0.0

-0.2
4.1
0.7
0.3
1.7
1.2
0.2
4.3
0.0
0.0
4.1
0.2

:
0.5
0.0

0.0

-0.2
0.8
1.0
-0.9
0.7
0.4
-0.3
1.0
0.0
0.1
0.7
0.2

:
1.9
0.1

0.0

0.7
1.3
0.0
0.7
-0.1
0.2
0.4
0.6
0.0
0.0
0.6
0.0

0.0

0.1
-0.7
-1.5
-0.2
-0.2
0.1
1.2
-0.8
0.0
-0.2
-0.2
-0.4

:
0.5
0.4

:
11.8
0.0

:

:

:

:

:

:

:

:

:

:

:

:

:

:
:
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

:
:
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

:
:
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

:
:
35.0
:
:
33.7
4.0
7.5
0.9
16.8

4.5
8.4
-
1.0
3.5
3.9
25.3
:

:
:
42.6
:
:
40.7
7.5
7.8
1.4
18.2

5.8
12.8
-
1.7
5.4
5.7
28.0
:

:
:
42.4
:
:
47.0
5.8
7.5
1.7
26.2

5.8
11.9
0.0
1.6
4.9
5.4
35.0
:

-2.7

0.9
-1.8

-2.2

1.8
-0.4

0.2

-0.2
0.0

:

:

:

:
4.5
-
1.0
0.0
1.0
3.5
0.1
3.4
:
:
11.7

:

:

:

:
7.0
-
1.7
0.0
1.7
5.4
0.1
5.3
0.0
0.0
15.4

:

:

:

:
6.6
0.0
1.6
0.0
1.6
4.9
0.0
4.9
0.0
0.0
13.4

:
:
40.1
:
:
43.0
5.9
5.2
1.8
24.7

5.4
9.6
0.2
1.5
4.4
3.5
33.4
:

1.2

0.3
1.4

0.1

1.3

0.0

0.1
6.1
0.2
1.5
0.0
1.5
4.4
0.1
4.3
0.1
0.0
11.1

:
:
42.4
:
:
44.5
6.2
5.1
3.3
24.7

5.2
13.2
0.2
1.4
8.2
3.4
31.4
:

:
:
47.3
:
:
45.0
6.8
3.9
3.9
25.8

4.6
13.7
0.2
1.5
8.5
3.5
31.4
:

-0.3

-0.2

4.1
3.8

4.1

0.9
0.8

0.8

-0.2

-0.2

0.0

0.1

0.0
9.7
0.2
1.4
0.0
1.4
8.2
0.1
8.1
2.0
0.0
11.4

0.0
10.2
0.2
1.5
0.0
1.5
8.5
0.1
8.5
2.4
0.0
10.9

:
:
:
:
:
44.8
6.6
4.4
3.6
25.4

4.9
14.1
0.2
1.4
9.1
3.4
30.8
:

0.7

0.9
1.6

1.3

0.0

0.3

0.0
10.7
0.2
1.4
0.0
1.4
9.1
0.0
9.1
2.5
0.0
11.2

:
:
:
:
:
54.9
4.9
4.1
3.3
36.7

5.9
12.9
0.2
1.1
8.7
2.9
42.0
:

0.1

-0.4
-0.2

-0.7

0.4

0.0

0.0
10.1
0.2
1.1
0.0
1.1
8.7
0.0
8.7
2.2
0.0
9.2

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
2.7
3.4

18.9
2.9
2.2

19.3
3.0
2.8

20.3
3.1
2.2

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

0.0
0.0

:

-5.3
-4.0
0.0
-0.5
0.0

-0.8
-5.3
-4.0
0.0
-0.5
-0.8

-0.1
-0.1

0.0

-0.1

0.0

0.0
-4.5
-4.0
0.0
0.0
0.0
-0.5
0.0
-0.5

0.0

-0.2
-0.7
-1.5
-0.2
-0.3
0.1
1.2
-0.5
0.2
0.0
-0.3
-0.4

:
11.8
0.0

0.0

:

:
:
:
:
:
53.0
4.0
4.1
3.7
35.3

5.9
13.5
4.2
0.3
6.5
2.5
39.5
:

-0.3

-0.1
-0.4

-0.7

0.4

0.0

0.0
11.0
4.2
0.3
0.0
0.3
6.5
0.0
6.4
:
:
:

11.4
2.5
1.2

0.0

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

:
0.1
0.0

0.0

:

:
:
:
:
:
2.7
1.0
0.0
0.0
1.4

0.4
4.4
-
0.8
2.8
0.8
-1.6
:

0.3

-0.1
0.1

0.0

0.1

0.0

0.0
3.6
-
0.8
0.0
0.8
2.8
0.0
2.7
:
:
:

7.0
0.7
0.9

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

0.0

:

:
:
:
:
:
4.6
4.0
0.0
0.0
0.0

0.5
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 2/2016

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
-20.2
0.0
0.0
1.4

-16.4
1.8
5.7

3.9
-12.8
712.5
-27.7
-5.7
11.5
11.2

-18.5
11.4
25.9

8.1
32.1
90.9
-18.9
-5.7
5.9
27.5

211.0
8.7
7.8

11.7
-10.9
61.1
440.6
0.3
1.7
23.7

-8.2
18.8
66.3

9.5
34.9
7.5
-17.8
0.2
69.3
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

-13.0

:
5.4
-0.3

6.6

:
4.9
-0.6

6.2

:

:

:

:
:
-6.6
:
:
-15.5
3.9
1191.3
-25.6
-12.9

-50.5
-27.8

-16.3
-7.7
-55.5
-12.1
:

:
:
26.8
:
:
9.2
-12.7
714.1
-42.9
1.4
4.0
12.9
10.8

-18.5
11.4
24.4
8.9
:

:
:
18.0
:
:
13.0
32.3
91.0
-18.4
0.1
438.5
15.2
26.8

211.0
7.9
7.3
9.8
:

:
5.6
0.2

7.1

:

:
:
16.5
:
:
17.3
-5.3
60.7
510.0
7.1
135.0
6.0
23.9

-7.7
18.8
66.5
15.5
:

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

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:
:
15.3

4.4

5.6
10.0

:

:

:

:
5.6

-18.5
217.6
-26.2
10.6
-33.3
11.5
:
:
59.2

9.8

32.8
42.7

:

:

:

:
32.8

194.7
-98.1
236.0
8.4
315.8
4.3
:
:
64.1

35.4

10.6
46.0

:

:

:

:
10.6

-9.2
500.0
-9.6
18.7
15.2
18.9
:
:
36.0

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

6.6
36.5
11.1
-7.8
-0.5
10.9
12.0

1.2
1.5
27.4

:
8.5
-2.3

:
:
15.8
:
:
15.1
41.1
11.9
-9.8
16.6
50.2
2.2
9.7

-4.8
7.6
18.0
16.5
:

25.7

4.3
30.0

:

:

:

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
-0.6
6.7
24.8
17.2
18.1

41.1
7.6
20.3
15.1
:

76.7

16.2
93.0

:

:

:

12.6

11.4

:

:

:
9.7
-0.5

:
:
17.0
:
:
19.2
34.9
8.2
96.6
7.7
-36.5
94.0
14.6

13.6
-5.3
47.5
20.5
:

47.4

0.3
47.7

:

:

:

:
0.3

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
-4.2
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
24.5
-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

0.5
-4.3
8.0

:
18.6
-4.4

29.1

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
14.4
-22.5
19.3
0.4
8.5
-9.3

5.4
1.3
-26.7

:
3.4
-0.2

4.7

8.9
11.0
10.0
13.1

3.5
7.6
2.5
39.3
13.0
7.8
3.7
20.9
0.6
4.0
3.0
8.3
-1.2
93.0
38.4

10.2
13.2
5.9
100.1
5.3
3.9
48.5
23.1
-2.6
100.0
6.4

:
1.3
-0.2

1.7

:

:

:

:

:

:

:
:
27.4
:
:
10.0
-4.5
20.6
-5.9
6.3
30.6
24.0
8.6

-35.3
16.0
19.6
10.3
:

74.1

-0.1
74.1

:

:

:

:
:
12.4
:
:
-3.2
7.0
-19.5
-4.1
1.2
-27.9
6.2
18.0

39.8
20.5
11.2
-8.7
:

-74.0

24.5
-49.5

:

:

:

:
:
4.2
:
:
3.4
59.5
-10.4
24.4
-6.9
-73.7
9.9
29.9

38.3
32.3
25.5
-5.4
:

-41.7

34.3
-7.3

:

:

:

:
:
3.5
:
:
20.0
-19.5
0.2
29.6
49.4
-17.5
3.5
-2.6

0.5
-4.3
-2.0
30.4
:

2.8

-3.2
-0.4

:

:

:

:
:
7.2
:
:
3.6
14.4
-22.3
19.3
7.0
45.0
6.3
-9.5

5.4
1.3
-27.0
8.0
:

20.0

4.9
24.9

1.1

21.9

-0.1

2.0
4.9

5.3

5.3
1.3
17.8
1.1

:
:
13.8
:
:
11.5
13.2
5.9
100.1
7.5
82.8
4.0
48.3
23.1
-2.7
100.0
5.9
1.0
:

-4.6

72.6
68.0

72.6

-3.7

0.0

-0.8
72.6
23.1
-2.5

-2.5
100.2
36.0
100.9
2496.9

3.5
6.4
2.4
14.7

3.9
7.8
-11.9
-16.1
3.3
5.7
9.1
-18.1
-24.7
4.9
4.8
15.0
14.3
-12.2
-7.0

1.9
16.2
-18.8
21.9
1.8
-6.9
8.2
13.3
6.5
9.3
5.7

:
4.6
1.2

6.0

:

:
:
17.4
:
:
6.5
16.4
-19.1
21.9
10.0
32.5
-6.5
9.3
13.3
13.1
9.6
6.8
5.3
:

-1.8

10.2
8.4

8.8

-2.0

1.2

0.3
10.2
13.3
13.0

13.0
9.7
-3.4
9.8
29.2

6.7
8.9
8.9
8.9

5.0
9.3
13.0
-26.5
4.4
6.1
7.7
-3.8
-23.8
5.5
5.4
-6.5
-8.8
2.9
-3.8

3.0
0.7
19.2
-2.8
0.8
9.7
4.7
8.0
-2.8
7.9
-0.2

:
1.1
3.1

0.3

:

:
:
:
:
:
4.1
0.9
19.2
-2.8
2.8
1.4
9.7
7.8
8.0
-2.8
11.7
2.7
2.5
:

7.0

9.6
16.6

13.2

0.1

3.3

0.0
9.6
8.0
-2.8

-2.8
11.8
-36.3
12.1
5.8

6.0
7.2
6.5
8.7

5.3
1.4
1.1
13.7
7.5
4.3
7.6
-6.3
-4.0
10.1
10.3
15.5
7.2
3.8
7.2

-1.5
-22.9
-5.4
-6.3
0.3
25.2
-5.8
9.5
-15.9
-1.9
-12.9

:
27.1
0.0

39.5

:

:
:
:
:
:
25.6
-22.9
-6.1
-6.3
48.3
8.1
25.1
-5.8
9.5
-15.8
-1.9
-12.9
39.9
:

1.3

-3.4
-2.2

-6.3

4.1

0.0

0.0
-3.4
9.5
-15.8

-15.8
-1.9
13.9
-1.9
-6.2

:
4.3

:
16.2

:
-0.1

:
24.5

:
34.3

:
-3.2

21.4
-100.0
22.0
-6.3
-81.3
-2.4
:
:
14.1

-4.9

40.9

-35.8

39.9

39.7

-4.9
8.0
191.2
6.2
:
:
22.1

40.9
7.4
-34.3
8.5
:
:
31.9

-35.8
16.7
115.4
15.1
:
:
12.5

39.9
20.5
-27.1
22.0
:
:
-12.2

37.2
32.7
12.7
33.1
:
:
12.4

0.5
-100.0
2.3
-4.3
-36.5
-3.8

-9.5

-6.2

10.3

0.7

7.5

-15.8

Table C - Memorandum items

75
76
77=20+18-76
78

79

1.6
2.3

8.1
11.6

9.4
10.7

10.4
12.1

9.1
18.1

12.4
14.1

12.9
21.7

22.0
23.9

18.5
18.2

-3.2
8.4

14.7

13.1

11.4

12.0

11.5

16.0

20.1

20.2

1.7

-14.4

:

:

:

:

:

:

:

:

:

:

-0.7
5.6

4.0

:

4.7
3.4

13.3

:

6.4
12.0

7.6

:

8.1
11.6

5.3

:

7.1
10.2

4.6

:

7.5
7.3

2.5

:

(**) or contributions for items 22 to 38

 Government finance statistics – summary tables 2/2016

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
56 742
7 896
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
62 610
8 781
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
9 733
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
109 084
9 167
19 293
4 743
1 828
28 774
23 818
2 665
37 130
5 484
5 564

20=1-10

Net lending ( + ) / net borrowing (-)

-1 175

5 275

2 736

5 198

538

-13 099

-23 442

-53 677

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

Net acquisition of financial assets

61=(-)33

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

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

79

Government employment (in thousands of persons)

(*) includes lending or borrowing via the EFSF

:
:

:

:

:

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

:
:

:

:

:

:
39 094
8 058
27 696
2 013
25 683
3 340
110
3 230
:
:
10 130

-370

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
3 060

:

:

:

:
44 379
8 320
34 085
1 557
32 528
1 974
230
1 744
:
:
12 093

460

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

363

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
:

-3

-231

-23 439
3 004
1 041
4 124
182
-2 357
14
26 443
1 395
24 829
-4
223

:
3 063
-686

3 749

:

:
:
:
:
:
73 449
30 690
8 700
3 347
21 788
1 923
8 924
114 938
10 308
94 787
3 367
6 476
-41 489
:

-53 446
-11 721
-11 318
1 858
393
-2 388
-266
41 725
3 422
5 941
31 250
1 112

:
472
-16 085

16 557

:

:
:
:
:
:
62 200
19 631
10 114
3 740
20 130
-820
8 585
140 578
13 711
84 082
35 175
7 610
-78 378
:

539

-13 099

-23 440

-53 677

3 455
3 995

32 457
19 358

25 063
1 623

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
-20 456
169 704

311

:

:

:

:
144 227
13 708
96 381
7 203
89 178
34 138
731
33 407
347
0
28 925

31 587
3 186
-51 380
167 124

306

9 450
1 006
-895
54 813

:

15 903
1 832
7 214
108 383

247

27 303
3 028
5 649
170 216

292

30 070
3 314
8 858
185 061

305

33 363
3 521
6 031
197 293

312

35 326
3 416
-6 525
187 687

320

 Government finance statistics – summary tables 2/2016

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
57 716
38 863
17 779
20 842
242
10 368
5 163
2 712
610
79 557
8 800
19 389
5 719
1 725
28 827
23 868
2 599
8 222
4 277
4 166

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

59 493
40 929
18 344
22 300
285
9 874
5 113
3 277
299
73 506
8 342
18 996
7 179
1 921
29 476
24 235
2 520
1 519
3 553
3 470

61 522
42 499
19 285
22 935
278
10 410
4 938
3 377
298
71 715
8 196
18 594
7 614
1 913
28 583
23 540
2 892
1 033
2 890
3 530

65 803
46 448
21 195
24 894
359
10 983
4 705
3 262
405
73 000
8 906
18 344
7 449
1 853
28 209
23 014
2 773
1 234
4 231
4 171

70 534
50 735
22 453
27 881
401
11 388
5 296
2 914
201
75 320
9 193
18 874
6 694
1 785
28 249
23 132
2 565
3 554
4 406
4 346

-2 837

-1 679
-1 158
-2 837

-50

-1 629
-1 158

67 001
49 410
21 129
27 881
401
11 090
3 558
2 887
56
72 484
7 502
17 321
6 679
1 785
26 781
22 767
4 144
4 577
3 695
3 635

20=1-10

-21 842

-14 013

-10 193

-7 197

-4 786

-5 483

Government financing

-7 460
-18 849
-6 225
-1 429
-11 847
-91
743
-11 389
-10 474
6 440
-8 225
870

:
8 391
9 139

-748

:

:
:
:
:
:
84 320
17 841
9 646
9 299
38 202
2 254
9 332
237 735
20 918
142 372
65 538
8 907
-153 415
:

21=20-22

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

46

-188

-97

263

-21 888
3 697
-619
-648
1 228
3 703
33
25 585
2 893
-8 976
31 304
364

-13 825
6 050
5 830
956
-2 415
1 826
-147
19 875
3 802
-7 577
23 277
373

-10 096
-5 547
-1 280
-758
-2 364
-1 307
162
4 549
-30 707
25 492
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

:
22 384
26 743

-4 359

:
-1 272
17 057

-18 329

:

:

:
7 266
5 598

1 668

:

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

:
:
:
:
:
94 778
23 994
10 249
20 319
30 795
2 243
9 421
239 985
31 356
126 265
73 854
8 510
-145 207
:
Table B - Government debt and link with the deficit

:
:
:
:
:
93 059
25 274
9 470
23 965
25 098
1 646
9 252
229 838
62 099
94 287
62 202
11 250
-136 779
:

:
:
:
:
:
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

-21 842

-14 014

-10 193

-7 197

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
23 638

:

:

:

:
189 707
58 386
94 013
3 777
90 236
37 308
558
36 750
347
8 662
28 826

Table C - Memorandum items

75
76
77=20+18-76
78

79

31 583
3 305
-20 870
173 070

297

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
36 390

31 142
3 301
-13 761
175 754

291

5 312
-4 882

-5 526

867

-164

-59
215 298
31 356
112 665
2 389
110 276
71 277
1 441
69 836
347
23 267
36 486

30 593
3 267
-10 570
180 209

288

-11 999
-19 196

-18 856

-873

354

180
203 299
20 918
119 078
3 760
115 318
63 303
1 294
62 010
347
23 541
29 741

31 674
3 433
-6 398
193 160

290

423
-1
-298
720
0
2
421
0
-299
720
0

-3
2

:

-4 779
0
-965
-3 718
0

-96
-4 776
0
-964
-3 717
-95

399
399

399

0

0

0
-4 691
0
-965
-965
0
-3 727
0
-3 727

-86

-5 397
-7 620
-232
-5 834
-1 581
240
-213
-2 223
-247
6 034
-8 244
234

:
7 753
66

7 687

:

:
:
:
:
:
85 000
16 968
3 289
10 045
45 259
:
9 439
234 768
20 713
147 705
57 527
8 823
-149 768
:

-5 483

-1 730
-7 213

-7 619

-234

963

-323
201 675
20 713
126 530
2 146
124 383
54 432
1 047
53 385
:
:
:

27 405
2 127
-3 915

-87

-4 699
-7 261
-483
-5 834
-974
240
-210
-2 562
-247
5 735
-8 358
308

:
7 751
67

7 684

:

:
:
:
:
:
84 810
17 579
3 289
8 734
45 259
3 536
9 949
235 240
20 713
146 741
57 961
9 825
-150 430
:

-4 786

-2 165
-6 951

-7 283

-308

963

-324
201 134
20 713
125 565
1 182
124 383
54 856
1 050
53 805
347
23 943
24 404

32 101
3 627
-4 007
255 815

:

6 370
1 325
1 325
0
0
298
1 738
1 706
1 303
5 673
1 691
1 553
65
0
1 468
365
50
135
711
711

697

1

696
-64
-250
298
-113
0
1
-760
0
0
-834
74

:
1
-1

2

:

:
:
:
:
:
4 589
611
965
2 407
0
:
606
5 248
0
0
4 151
1 097
-659
:

697

-834
-137

-63

-74

0

-1
4 150
0
0
0
0
4 150
3
4 147
:
:
:

4 697
1 500
-92

 Government finance statistics – summary tables 2/2016

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

-32.1

-12.6

-8.0

-5.7

-3.7

-1.9

-2.1

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

35.7
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

34.9
26.1
13.1
12.8
0.2
5.1
2.0
0.7
1.0
33.3
4.6
9.7
1.0
1.0
10.8
8.8
1.8
0.9
3.5
3.5

36.6
27.4
13.6
13.6
0.2
5.2
2.1
0.8
1.2
33.8
4.7
9.8
1.0
0.9
11.1
9.1
1.8
0.7
3.8
3.7

36.1
26.5
13.1
13.2
0.2
5.4
2.0
0.9
1.3
35.8
4.9
10.1
1.0
0.9
11.8
9.7
1.6
1.0
4.6
4.6

34.8
24.4
12.0
12.2
0.2
5.9
2.2
1.3
1.0
41.8
5.3
11.3
1.3
1.0
14.0
11.6
1.9
1.7
5.3
5.2

33.3
22.8
10.8
11.9
0.2
6.0
2.7
1.3
0.5
47.1
5.9
12.2
2.0
1.1
17.0
14.3
1.6
3.6
3.7
3.7

33.2
22.7
10.8
11.7
0.1
5.7
3.2
1.5
0.2
65.3
5.5
11.5
2.8
1.1
17.2
14.3
1.6
22.2
3.3
3.3

33.3
22.5
10.3
12.0
0.1
6.0
3.0
1.6
0.4
46.0
5.1
11.2
3.3
1.0
16.7
13.8
1.5
4.8
2.5
2.4

33.8
23.3
10.4
12.7
0.2
5.6
2.9
1.9
0.2
41.8
4.7
10.8
4.1
1.1
16.8
13.8
1.4
0.9
2.0
2.0

34.1
23.6
10.7
12.7
0.2
5.8
2.7
1.9
0.2
39.8
4.5
10.3
4.2
1.1
15.9
13.1
1.6
0.6
1.6
2.0

34.1
24.0
11.0
12.9
0.2
5.7
2.4
1.7
0.2
37.8
4.6
9.5
3.9
1.0
14.6
11.9
1.4
0.6
2.2
2.2

27.6
19.8
8.8
10.9
0.2
4.5
2.1
1.1
0.1
29.4
3.6
7.4
2.6
0.7
11.0
9.0
1.0
1.4
1.7
1.7

-1.1

-0.7
-0.5
-1.1

0.0

-0.6
-0.5

26.2
19.3
8.3
10.9
0.2
4.3
1.4
1.1
0.0
28.3
2.9
6.8
2.6
0.7
10.5
8.9
1.6
1.8
1.4
1.4

-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

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

0.5

0.0

-0.1

0.0

-0.1

-0.1

-7.5
10.3
9.7
0.0
0.2
0.7
-0.2
17.8
0.6
16.1
1.0
0.2

-13.8
1.8
0.6
2.4
0.1
-1.4
0.0
15.6
0.8
14.6
0.0
0.1

-32.0
-7.0
-6.8
1.1
0.2
-1.4
-0.2
25.0
2.0
3.6
18.7
0.7

-12.6
2.1
-0.4
-0.4
0.7
2.1
0.0
14.8
1.7
-5.2
18.1
0.2

-7.9
3.4
3.3
0.5
-1.4
1.0
-0.1
11.3
2.2
-4.3
13.2
0.2

-5.6
-3.1
-0.7
-0.4
-1.3
-0.7
0.1
2.5
-17.0
14.1
5.9
-0.5

:
-4.2
0.8

:
1.8
-0.4

:
0.3
-9.6

:
12.9
15.5

:
-0.7
9.7

:
4.0
3.1

0.1

-3.9
-9.8
-3.2
-0.7
-6.1
0.0
0.4
-5.9
-5.4
3.3
-4.3
0.5

:
4.3
4.7

0.0

-1.8
-2.8
-0.2
-2.3
-0.4
0.1
-0.1
-1.0
-0.1
2.2
-3.3
0.1

:
3.0
0.0

:

:

:

:

:

:

:

:

:

:

:

:

:
:
:
:
:
25.9
5.6
1.3
1.7
12.6

4.8
31.3
4.9
22.0
1.2
3.3
-5.4
:

1.6

0.2
1.8

:

:

:

:
26.1
4.9
20.0
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
18.9
2.8
16.1
1.1
0.2
0.9
:
:
9.4

:
:
:
:
:
35.9
15.8
2.5
1.7
11.2

4.7
47.5
4.7
37.6
1.8
3.4
-11.6
:

:
:
:
:
:
43.3
18.1
5.1
2.0
12.8

5.3
67.7
6.1
55.9
2.0
3.8
-24.4
:

:
:
:
:
:
37.2
11.7
6.1
2.2
12.0

:
:
:
:
:
51.0
11.1
4.6
16.2
13.3

:
:
:
:
:
52.9
14.4
5.4
13.6
14.3

:
:
:
:
:
52.6
13.3
5.7
11.3
17.1

:
:
:
:
:
43.7
9.2
5.0
4.8
19.8

5.2

5.9

5.1

4.8
5.3
84.1 111.5 130.8 133.2 123.1
10.8
35.3
73.7
53.6
33.9
35.4
4.6
6.4
-79.4
-77.8
:
:

33.7
49.2
22.1
6.4
-60.5
:

17.4
70.1
41.0
4.7
-80.6
:

8.2
50.3
21.0
4.6
-46.9
:

-7.0

-13.8

-32.1

-12.6

-8.0

17.3
10.3

14.8
1.0

23.7
-8.4

26.3
13.7

-5.7

2.9
-2.7

-3.1

0.5

-0.1

-3.7

-6.2
-9.9

-9.8

-0.5

0.2

11.5
3.6

3.4

-0.2

0.4

:

:

:

:

:

:

:

:

:

:
42.4
4.7
36.2
13.6
22.6
1.5
0.2
1.3
:
:
19.3

:

:

:

:
61.7
6.1
53.9
12.0
41.9
1.7
0.4
1.3
0.0
0.0
24.3

:

:

0.0

0.1
-0.1
86.3 109.6 119.5 119.5 105.2
10.8
35.3
61.6
49.7
1.9
1.4
59.7
48.2
32.8
34.5
0.7
1.1
32.1
33.4
0.2
0.2
12.2
8.9
15.4
20.7

17.4
62.5
1.3
61.2
39.6
0.8
38.8
0.2
12.9
20.2

33.7
54.3
2.2
52.1
21.6
0.3
21.2
0.2
5.0
16.7

8.2
57.7
4.3
53.4
20.4
0.4
20.0
0.2
0.0
17.3

:
:
:
:
:
33.2
6.9
1.3
3.4
17.7

3.9
92.0
8.1
57.4
22.7
3.8
-58.8
:

-1.9

-0.8
-2.7

-2.8

-0.1

0.4

-0.1
78.6
8.1
49.1
0.5
48.6
21.4
0.4
21.0
0.1
9.4
9.5

:
:
:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:
0.9
0.4

:
:
:
:
:
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

17.2
1.8
-1.6

14.7
1.7
6.7

16.0
1.8
3.3

16.2
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
-30.7

18.2
1.9
-12.1

17.7
1.9
-7.8

17.0
1.8
-5.9

16.4
1.8
-3.3

12.5
1.4
-1.6

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

:

-1.9
0.0
-0.4
-1.5
0.0

0.0
-1.9
0.0
-0.4
-1.5
0.0

0.2
0.2

0.2

0.0

0.0

0.0
-1.8
0.0
-0.4
-0.4
0.0
-1.5
0.0
-1.5

0.0

-2.1
-3.0
-0.1
-2.3
-0.6
0.1
-0.1
-0.9
-0.1
2.4
-3.2
0.1

:
3.0
0.0

0.0

:

:
:
:
:
:
33.2
6.6
1.3
3.9
17.7

3.7
91.8
8.1
57.7
22.5
3.4
-58.5
:

-2.1

-0.7
-2.8

-3.0

-0.1

0.4

-0.1
78.8
8.1
49.5
0.8
48.6
21.3
0.4
20.9
:
:
:

10.7
0.8
-1.5

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 (in thousands of 
persons)

(*) includes lending or borrowing via the EFSF

2.5
0.5
0.5
0.0
0.0
0.1
0.7
0.7
0.5
2.2
0.7
0.6
0.0
0.0
0.6
0.1
0.0
0.1
0.3
0.3

0.3

0.0

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

:
0.0
0.0

0.0

:

:
:
:
:
:
1.8
0.2
0.4
0.9
0.0

0.2
2.1
0.0
0.0
1.6
0.4
-0.3
:

0.3

-0.3
-0.1

0.0

0.0

0.0

0.0
1.6
0.0
0.0
0.0
0.0
1.6
0.0
1.6
:
:
:

1.8
0.6
0.0

 Government finance statistics – summary tables 2/2016

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

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

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

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

9.4
27.1
-33.3
-33.8
-2.8
26.7
-11.0
-2.2
-11.4
-67.3
18.6

5.1
10.9
28.9
-46.8
-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

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
-33.1
:

:
:
:
:
:
:
:
:
:
:
-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
-14.2
:

4.6
7.2
-1.3
11.3
-24.7
22.2
27.7
:

:
:
:
:
:
11.4
1.8
6.5
7.8
20.8

3.9
3.3
2.2
6.2
-28.4
-2.1
-10.1
:

:
:
:
:
:
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
-22.5
:

14.8
2.4
2.1
1.7
6.4
10.2
-23.7
:

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

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:
:
26.9

Table C - Memorandum items

75
76
77=20+18-76
78

79

14.9
17.5

16.9

6.0

(**) or contributions for items 22 to 38

3.0

3.7
6.7

:

:

:

:
3.7
-3.0
7.4
247.2
-11.4
-11.4
112.6
-15.6
:
:
28.8

17.8
15.1

12.5

9.3

-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

3.3

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

7.1

0.4

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

7.3

1.8

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

9.0

2.5

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

4.5
3.5
89.5
5.7
-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
-8.2
-6.9
39.0
-3.2
-0.3
-1.7
-2.2
504.4
-12.1
-10.8

-16.0
-36.9
21.4
11.7
-11.0
-3.0
36.3
33.2
6.3
928.1
17.2

:
0.6
-14.0

-39.9

4.2
2.6
-1.6
6.4
-1.2
9.3
-2.3
11.9
89.5
-27.1
-4.0
0.5
20.6
-5.7
0.2
0.2
-2.5
-77.9
-22.0
-25.1

5.9
-3.2
-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
-4.8
-1.0
20.8
-51.0
-7.6
-5.2
-2.0
25.5
11.4
2.3
1.5
-3.0
-81.5
-16.9
-16.7

6.9
30.2
12.1
-8.6
7.9
-1.4
10.3
6.5
-8.9
60.8
3.4

:
-1.4
8.8

17.5

3.4
3.8
5.1
2.8
-2.2
5.4
-3.4
3.1
-0.4
-2.4
-1.8
-2.1
6.1
-0.4
-3.0
-2.9
14.8
-32.0
-18.6
1.8

-6.0
-5.1
-8.0
-9.9
-5.2
1.8
2.0
-49.4
27.0
17.1
-7.7

:
7.8
2.4

-1.2

:

:

:

:

:

:

:

:

:
:
:
:
:
12.9
6.3
98.4
-2.5
11.4
151.3
7.4
-4.3
-3.0
-5.8
2.6
1.2
-86.2
:

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

8.7

4.5

:
:
:
:
:
12.1
14.3
8.6
4.5
14.8
142.6
6.4
6.1
-4.9
8.8
3.7
6.1

:
:
:
:
:
20.7
154.7
-0.2
10.7
-23.1
-10.9
-4.6
64.6
15.2
83.9
60.8
5.8
-228.5 -1424.4
:

:

:
:
:
:
:
9.0
3.5
88.8
4.0
3.5
-4.6
0.6
28.9
16.5
34.3
-0.1
1.5
90.3
:

:
:
:
:
:
-15.3
-36.0
16.3
11.7
-7.6
-142.6
-3.8
22.3
33.0
-11.3
944.7
17.5
88.9
:

:
:
:
:
:
41.9
-1.8
-21.7
647.7
14.1
-297.9
18.1
37.2
325.8
1.3
8.8
45.2
33.5
:

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

2.3

-27.8

-29.4

-51.3

-15.1

68.8
41.1

31.5
2.0

37.8
-13.5

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

-4.9

2.6

:

:

:

:

:

:

:
31.5
16.6
34.6
-19.9
67.5

:
37.8
33.0
5.3
-64.8
25.5
1.8 1101.2
5.8
58.1
-8.7 1453.2

:

:

:

:
31.5
325.9
-2.5
-47.6
1.2
9.3
-23.7
10.0
0.0

:
:
13.9

-3.0
-4.8

-9.6

-2.8

-30.0

-0.3

-7.8
-2.1

-1.5

-1.6

0.0
3.7

3.6

-2.9

:
:
:
:
:
5.4
31.1
19.6
-14.3
9.2
1.5
-8.7
19.1
6.4
10.7
62.5
1.8
30.7
:

-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
26.2

-1.4
-0.1

1.6

-2.0

:
:
:
:
:
1.8
-5.1
8.2
-15.2
22.7
36.2
1.8
4.4
-49.5
33.9
18.7
-24.4
6.2
:

-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

-1.8
-1.0

2.5

-1.0

7.0
9.3
9.9
8.5
28.8
5.5
-4.7
-3.4
36.0
1.8
8.7
-1.3
-2.2
-3.1
-1.3
-2.2
-4.1
19.5
46.4
18.2

-19.9
-25.9
-13.9
-58.3
-0.3
7.9
-4.7
-33.4
5.1
-11.1
10.2

:
8.9
3.8

0.5

:

:
:
:
:
:
-11.0
-25.6
-5.9
-54.2
24.1
0.5
-0.9
-0.9
-33.3
12.8
-11.3
4.7
5.7
:

-3.3

-5.6
-8.9

-8.8

-0.4

0.2

0.1
-5.6
-33.3
5.7
57.4
4.6
-11.2
-10.2
-11.2
0.0
1.2
-18.5

3.5
5.1

7.2

0.7

7.2
9.2
5.9
12.0
11.8
3.7
12.6
-10.7
-50.4
3.2
3.2
2.9
-10.1
-3.7
0.1
0.5
-7.5
188.1
4.1
4.2

-8.6
-2.7
-60.5
-10.5
0.6
-2.3
-1.1
-1.2
4.0
-12.8
3.5

:
9.2
0.0

-5.0

:

:
:
:
:
:
0.6
-1.5
-65.9
-6.1
18.5
56.9
6.6
-1.0
-1.0
3.1
-11.6
10.3
-1.9
:

-2.4

-1.1
-3.4

-3.6

-0.2

0.5

-0.2
-1.1
-1.0
5.4
-68.6
7.9
-13.3
-18.8
-13.2
0.0
1.7
-17.9

1.4
5.6

32.4

:

 Government finance statistics – summary tables 2/2016

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

98 416
50 667
30 413
19 640
614
30 641
7 254
5 187
4 667
123 041
15 079
28 046
11 653
99
45 718
38 773
4 899
3 659
13 888
13 510

92 488
48 642
27 826
20 292
524
29 344
6 804
4 984
2 714
128 454
15 931
31 060
11 972
234
48 928
41 584
4 701
3 091
12 537
13 559

93 307
47 386
28 454
18 682
250
29 700
6 882
4 873
4 466
118 616
13 862
28 066
13 239
343
47 328
40 114
4 395
2 930
8 453
8 330

20=1-10

Net lending ( + ) / net borrowing (-)

-9 056

-5 739

-12 329

-12 954

-15 607

-24 625

-35 966

-25 309

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

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

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

79

Government employment (in thousands of persons)

(*) includes lending or borrowing via the EFSF

-9 056

8 223
-833

3 222

-613

-577

-2 865
:
:
:
:
:
:
:
:
:
:
:

16 559
2 596
-7 708
93 064

678

-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
:
:
:

25 791
4 055
-1 475
141 247

721

-12 329

-12 954

-15 607

-24 625

-35 966

-25 309

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
:
:
:

39 889
5 892
-8 865
199 242

811

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
:
:
:

43 911
6 399
-8 804
217 862

832

14 267
-1 340

758

-3 136

212

826
239 915
751
201 108
1 625
199 483
38 056
674
37 382
:
:
:

47 750
6 820
-10 594
232 695

863

24 860
235

5 486

-6 036

936

-151
264 775
844
225 449
5 496
219 953
38 482
852
37 630
:
:
:

50 177
7 344
-18 081
241 990

857

36 287
321

3 313

-2 411

-965

384
301 062
1 663
262 773
10 820
251 953
36 626
800
35 826
0
0
:

55 400
7 822
-31 251
237 534

849

29 508
4 199

4 000

-507

504

202
330 570
1 203
262 555
9 121
253 434
66 812
1 004
65 808
0
21 000
:

50 275
7 978
-24 834
226 031

860

 Government finance statistics – summary tables 2/2016

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
91 245
47 323
27 971
19 102
250
27 272
5 943
5 651
5 056
112 525
10 199
26 102
15 076
1 330
47 489
40 392
3 354
3 786
5 189
5 089

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

89 055
46 785
25 944
20 680
161
26 621
5 325
5 506
4 818
105 960
9 781
24 498
9 744
1 253
44 347
38 838
2 930
8 488
4 919
4 788

88 779
44 549
25 453
18 934
162
24 455
5 079
7 264
7 432
112 538
8 554
22 059
7 276
1 937
38 660
34 259
3 203
22 242
8 607
6 190

83 602
45 107
27 615
17 355
137
24 088
5 004
4 971
4 432
90 014
8 708
21 948
7 097
1 644
38 365
34 564
3 548
1 605
7 099
6 526

84 110
44 967
28 252
16 549
166
24 422
5 029
4 439
5 253
97 347
8 371
21 649
6 325
1 654
38 983
34 959
2 842
9 157
8 366
6 916

-16 451

-15 202
-1 249
-16 451

-247

-14 955
-1 249

62 281
43 139
27 438
15 565
136
6 359
4 096
3 572
5 115
75 415
6 571
19 181
6 504
1 330
7 502
7 415
17 595
9 850
6 882
5 450

6 451
1 541
536
975
30
0
654
3 275
981
5 994
1 430
2 103
65
0
895
756
50
35
1 416
1 398

31 829
287
278
9
0
18 063
279
12 794
406
32 389
370
365
3
324
30 586
26 788
152
521
68
68

20=1-10

-21 280

-16 905

-23 759

-6 412

-13 237

-13 134

457

-560

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

:
:
122 106
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
Table B - Government debt and link with the deficit

:
:
125 333
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:

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

57=20

-21 280

-16 905

-23 759

:

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

:
:
:

:

:

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

-6 412

-782
-7 194

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
4 439

154

2 782

1 568

-65
356 289
1 106
251 676
11 844
239 832
103 507
662
102 845
0
52 901
:

Table C - Memorandum items

75
76
77=20+18-76
78

79

44 962
7 456
-23 547
207 029

826

-51 193
-68 098

45 706

-1 842

-111 957

-5
305 096
1 055
93 443
16 516
76 927
210 598
359
210 239
0
161 105
:

41 625
7 114
-19 100
191 204

768

15 415
-8 344

-12 033

-13 133

5 162

-1 581

108
320 511
1 088
79 205
11 993
67 212
240 218
183
240 035
0
186 429
:

36 949
6 967
-22 119
180 654

744

2 674

3 325

-60
319 729
6 375
70 070
12 826
57 244
243 284
352
242 932
0
194 729
:

36 174
6 687
-6 000
177 941

726

:

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

:
:
:

:

:

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

:
:
:
:
:
:
:
:
:
:
:

:
:

:

:
:
:
:
:

:
:
:
:
:
:

:

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

:
:
:

:

:

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

-1 167
-1 167

-1 167

0

0

0
-13 415
-175
-8 783
-2 163
-6 620
-4 457
-3 519
-938

-13 134

-6 652
-19 786

-16 919

-1 848

-925

-94
323 313
5 726
70 419
14 282
56 137
247 168
3 807
243 361
:
:
:

27 146
5 366
-11 618

-13 237

-8 056
-21 293

-17 673

-2 472

-925

-223
311 673
5 551
61 636
12 119
49 517
244 486
297
244 189
0
183 796
:

35 496
6 440
-11 311
175 697

:

:

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

:
:
:

:

:

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

:

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

:
:
:

:

:

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

457

-93
364

397

-14

0

-19
1 626
0
0
0
0
1 626
9
1 617
:
:
:

4 062
1 040
833

-560

-144
-704

16

-610

0

-110
149
0
0
0
0
149
0
149
:
:
:

4 288
34
-526

 Government finance statistics – summary tables 2/2016

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

40.7
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
2.9
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
20.9
17.7
1.9
1.3
3.7
3.7

44.1
22.9
13.5
9.2
0.1
13.2
2.9
2.7
2.4
54.4
4.9
12.6
7.3
0.6
22.9
19.5
1.6
1.8
2.5
2.5

46.6
24.5
13.6
10.8
0.1
13.9
2.8
2.9
2.5
55.4
5.1
12.8
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
13.5
2.8
4.0
4.1
62.3
4.7
12.2
4.0
1.1
21.4
19.0
1.8
12.3
4.8
3.4

47.0
25.3
15.5
9.8
0.1
13.5
2.8
2.8
2.5
50.6
4.9
12.3
4.0
0.9
21.6
19.4
2.0
0.9
4.0
3.7

47.9
25.6
16.1
9.4
0.1
13.9
2.9
2.5
3.0
55.4
4.8
12.3
3.6
0.9
22.2
19.9
1.6
5.2
4.8
3.9

-9.4

-8.7
-0.7
-9.4

-0.1

-8.5
-0.7

35.4
24.6
15.6
8.9
0.1
3.6
2.3
2.0
2.9
42.9
3.7
10.9
3.7
0.8
4.3
4.2
10.0
5.6
3.9
3.1

3.7
0.9
0.3
0.6
0.0
0.0
0.4
1.9
0.6
3.4
0.8
1.2
0.0
0.0
0.5
0.4
0.0
0.0
0.8
0.8

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

-15.1

-11.2

-10.3

-8.8

-13.2

-3.6

-7.5

-7.5

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

:
:
:

:
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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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:

:

:
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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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:
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:

:

:

:
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:

:
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:

:
:
65.5
:
:
:
:
:
:
:

:
:
67.6
:
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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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:
:
:
:
:
:
:
:

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

-15.1

-11.2

-10.3

-8.8

-13.2

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
1.9

1.8

-0.2

0.2

12.4
2.1

0.1

1.3

0.8

-26.8
-35.6

23.9

-1.0

-58.6

8.5
-4.6

-6.7

2.9

-0.9

-3.6

-0.4
-4.0

-7.5

-4.6
-12.1

-7.4

-10.1

1.5

1.9

-1.4

-0.5

-3.1

0.5

0.7

0.3

0.0

0.1

0.0

0.0

0.1

0.2

0.4

3.3

-0.1

-0.2

-1.1

-0.1
: 104.9 107.4 103.6 103.1 109.4 126.7 146.2 172.1 159.6 177.4 179.7 177.4
3.2
:
0.6
35.1
:
43.8
6.9
:
6.6
:
28.2
37.2
50.0 110.1 133.0 136.7 139.2
:
0.2
0.1
:
49.7 110.0 132.9 136.5 139.0
:
:
0.0
0.0
84.3 103.2 109.4 104.6
:
:
:

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
:
:
:

0.4
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
:
:
:

0.5
84.5
0.4
84.1
18.5
0.8
17.8
:
:
:

0.3
86.4
0.7
85.7
16.4
0.3
16.1
:
:
:

15.4
0.3
15.1
0.0
0.0
:

29.6
0.4
29.1
0.0
9.3
:

0.6
48.9
8.6
40.2

3.6
39.4
7.2
32.2

0.0
25.6
:

0.3

4.6

0.0

0.0

2.3

4.0

0.2

0.2

:

:

:

-7.5

-3.8
-11.3

-9.6

-1.1

-0.5

-0.7
-0.7

-0.7

0.0

0.0

-0.1
0.0
-7.6 184.0
3.3
-0.1
40.1
-5.0
8.1
-1.2
-3.8
32.0
-2.5 140.7
-2.0
2.2
-0.5 138.5
:
:
:

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
-11.4

21.8
3.7
-10.0

20.5
3.9
-12.2

20.3
3.8
-3.4

20.2
3.7
-6.4

15.5
3.1
-6.6

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 (in thousands of 
persons)

(*) includes lending or borrowing via the EFSF

 Government finance statistics – summary tables 2/2016

:

:
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:
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:
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:

:
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:
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:
:
:
:
:

:
:
:

:

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

:
:
:

0.0

0.0

0.0

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

0.3

-0.1
0.2

0.2

0.0

0.0

0.0
0.9
0.0
0.0
0.0
0.0
0.9
0.0
0.9
:
:
:

2.3
0.6
0.5

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

-0.3

-0.1
-0.4

0.0

-0.3

0.0

-0.1
0.1
0.0
0.0
0.0
0.0
0.1
0.0
0.1
:
:
:

2.4
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

4.8
3.9
4.0
2.3
102.6
6.1
9.6
21.3
-13.4
12.3
-3.6
8.8
11.3
-49.2
14.3
14.4
17.9
149.9
17.4
19.7

-6.0
-4.0
-8.5
3.3
-14.7
-4.2
-6.2
-3.9
-41.8
4.4
5.7
10.7
2.7
136.4
7.0
7.2
-4.0
-15.5
-9.7
0.4

0.9
-2.6
2.3
-7.9
-52.3
1.2
1.1
-2.2
64.6
-7.7
-13.0
-9.6
10.6
46.6
-3.3
-3.5
-6.5
-5.2
-32.6
-38.6

-2.2
-0.1
-1.7
2.2
0.0
-8.2
-13.6
16.0
13.2
-5.1
-26.4
-7.0
13.9
287.8
0.3
0.7
-23.7
29.2
-38.6
-38.9

-2.4
-1.1
-7.2
8.3
-35.6
-2.4
-10.4
-2.6
-4.7
-5.8
-4.1
-6.1
-35.4
-5.8
-6.6
-3.8
-12.6
124.2
-5.2
-5.9

-0.3
-4.8
-1.9
-8.4
0.6
-8.1
-4.6
31.9
54.3
6.2
-12.5
-10.0
-25.3
54.6
-12.8
-11.8
9.3
162.0
75.0
29.3

-5.8
1.3
8.5
-8.3
-15.4
-1.5
-1.5
-31.6
-40.4
-20.0
1.8
-0.5
-2.5
-15.1
-0.8
0.9
10.8
-92.8
-17.5
5.4

0.6
-0.3
2.3
-4.6
21.2
1.4
0.5
-10.7
18.5
8.1
-3.9
-1.4
-10.9
0.6
1.6
1.1
-19.9
470.5
17.8
6.0

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

:
:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:
:
:
:

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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:
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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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:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:
:
:
:

:
:
:

:

:

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

:
:
:
:
:
:
:
:
:
:
:

:
:
:

:

:

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

:
:
:
:
:
:
:
:
:
:
:

:
:
:

:

:

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

:
:
:
:
:
:
:
:
:
:
:

:
:
:

:

:

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

:
:
:
:
:
:
:
:
:
:
:

:
:
:

:

:

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

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

4.5

-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

0.3

-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

2.1

-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

0.9

-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
:
:
:

9.4
9.0

8.3

7.9

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
:
:
:

7.5
4.9

2.9

0.9

-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
:
:
:

10.1
8.6

9.3

2.6

-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
:
:
:

8.7
6.6

6.8

3.7

-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
:
:
:

5.1
7.7

4.0

-0.7

13.7
0.1

1.3

-0.9

-0.4

0.1
13.7
97.0
16.6
96.9
14.5
-4.8
-6.1
-4.8
:
:
:

10.4
6.5

-1.8

-0.9

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
1.3

0.0

0.8

0.5

0.0
7.8
-8.1
-4.1
29.9
-5.4
54.9
-34.1
56.3

151.9
:

:

-9.3
2.0

-4.8

1.3

-10.6
-6.5

-8.4

-4.0

-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
:

-7.4
-4.6

-7.6

-7.0

:
:
:
:
:
:
:
:
:
:
:

:
:
:

:

:

:
:
-2.6
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:

-7.8

5.1
-2.7

-3.9

1.7

-0.5

0.0
5.1
3.1
-15.2
-27.4
-12.6
14.1
-49.0
14.2

15.7
:

-11.2
-2.1

-5.5

-3.1

:
:
:
:
:
:
:
:
:
:
:

:
:
:

:

:

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

:
:
:
:
:
:
:
:
:
:
:

:
:
:

:

:

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

-2.0

-0.2
-2.2

-4.1

0.8

1.0

0.0
-0.2
485.9
-11.5
6.9
-14.8
1.3
92.3
1.2

4.5
:

-2.1
-4.0

-1.5

-2.4

-4.1

-2.5
-6.7

-5.5

-0.8

-0.3

-0.1
-2.5
-12.9
-12.0
-5.5
-13.5
0.5
-15.6
0.5

-5.6
:

-1.9
-3.7

-1.3

:

 Government finance statistics – summary tables 2/2016

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

Net acquisition of financial assets

61=(-)33

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

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

79

Government employment (in thousands of persons)

(*) 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

3 538

-390
283 457
2 338
216 717
71 747
144 971
64 402
7 836
56 566
:
:
28 385

81 083
9 546
-21 670
459 337

2 272

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

108 113
13 186
3 876
646 250

2 465

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

:
:
:
:
:
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

161 090
19 450
30 739
930 566

2 729

20 744

13 857

-11 485

:

:

:

:

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

:
:
:
:
:
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

174 929
21 277
43 574
1 007 974

191 042
22 874
48 619
1 080 807

209 521
24 414
-20 592
1 116 207

221 028
25 130
-86 677
1 079 034

221 715
26 770
-76 254
1 080 913

2 785

2 843

2 913

2 957

2 986

 Government finance statistics – summary tables 2/2016

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

395 597
225 283
115 010
105 179
5 094
128 217
24 037
19 316
-1 256
467 450
54 736
114 711
35 617
10 853
198 967
170 763
18 224
10 697
23 645
23 052

403 431
230 915
119 644
105 606
5 665
130 052
24 253
17 903
308
465 610
55 133
115 206
36 026
11 430
198 720
171 053
17 529
8 503
23 063
22 299

415 539
243 036
127 578
109 107
6 351
132 290
24 201
15 630
382
470 702
57 142
119 125
33 227
12 470
198 777
170 401
16 641
7 097
26 223
27 005

-145 881

-142 383
-3 498
-145 881

-1 755

-140 628
-3 498

192 979
155 770
89 649
64 977
1 144
10 584
5 505
23 508
-2 388
221 364
8 928
23 707
29 841
6 333
17 533
16 442
123 041
5 328
6 653
7 963

152 254
51 140
12 840
35 846
2 454
373
11 604
83 877
5 260
170 976
27 622
71 353
4 419
2 601
29 636
3 571
18 035
4 524
12 786
12 734

69 793
36 126
25 089
8 284
2 753
272
7 024
24 645
1 726
64 699
19 551
21 514
722
1 478
1 162
478
12 914
680
6 678
6 199

146 394
0
0
0
0
121 061
68
25 983
-718
159 544
1 041
2 551
0
2 058
150 446
149 910
3 279
63
106
109

20=1-10

-102 908

-108 903

-71 853

-62 179

-55 163

-28 385

-18 722

5 094

-13 150

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

1

0

0

-102 908
-1 277
-17 606
-8 072
12 563
-477
12 315
101 631
101
73 917
16 838
10 775

-108 903
17 397
7 170
-8 992
8 862
3 489
6 866
126 300
-4
62 510
88 052
-24 259

-71 854
-10 216
-23 693
-12 607
3 303
11 694
11 089
61 638
15
95 423
-27 646
-6 153

-62 179
4 763
11 216
-5 141
505
-1 616
-201
66 942
151
65 954
1 906
-1 068

:
6 583
82 953

-55 163
-18 602
1 528
-3 810
-2 885
-3 849
-9 585
36 561
208
59 235
-20 048
-2 833

:
12 417
-13 334

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
10 154

14 845

:
11 734
2 013

:
31 531
60 742

9 721

-29 211

-76 370

25 751

:

:

:

:

:

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

:
:
:
:
:
369 025
72 709
13 953
60 568
149 972
346
71 823
1 083 523
3 696
807 072
213 466
59 289
-714 498
:
Table B - Government debt and link with the deficit

:
:
:
:
:
347 710
84 693
4 895
55 737
142 889
289
59 495
961 143
3 681
674 834
217 157
65 470
-613 433
:

:
:
:
:
:
318 579
77 523
14 409
46 674
127 237
310
52 735
832 830
3 685
609 640
129 146
90 359
-514 251
:

:
:
:
:
:
380 371
83 925
8 501
61 422
154 901
607
71 623
1 233 418
3 847
955 696
215 347
58 528
-853 047
:

:
:
:
:
:
374 186
85 453
3 834
58 802
164 060
287
62 037
1 256 645
4 056
1 000 570
195 562
56 456
-882 459
:

-28 334
0
9 078
-36 755
-1
-652
-28 333
0
9 078
-36 755
-654

-1 113
-1 115

:

-220 209
1
-35 155
-150 208
0

-34 846
-220 210
0
-35 155
-150 209
-34 846

-1

-28 384
16 269
-2 035
-3 653
34 040
-3 485
-8 599
44 653
208
57 472
-12 159
-869

:
11 168
-12 060

23 228

:

:
:
:
:
:
481 815
43 657
2 930
207 923
146 085
:
81 220
1 098 960
4 056
979 135
81 322
34 447
-617 145
:

0

-18 722
2 462
1 013
0
-224
-44
1 715
21 184
0
-7 305
32 064
-3 575

:
874
-295

1 169

:

:
:
:
:
:
32 361
13 671
0
533
11 799
:
6 358
293 983
0
55 287
213 288
25 408
-261 622
:

57=20

-102 908

-108 903

-71 853

-62 179

-55 163

-28 385

-18 722

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

-1 278

-11 630

3 400

871
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

17 396

24 377

-3 331

-150
890 726
3 681
669 887
60 576
609 311
217 157
15 139
202 019
24 542
0
89 877

87 546
15 693

-10 215

6 366

19 742

-200
978 272
3 696
761 110
78 977
682 133
213 466
12 078
201 387
29 351
0
87 008

62 611
432

4 763

761

-5 395

302
1 040 883
3 847
821 689
77 611
744 078
215 347
11 620
203 727
30 575
0
93 033

32 306
-22 857

-27 806
-27 806

-18 601

-28 331

653

-130

0
-182 123
0
-31 916
-1
-31 915
-150 209
1
-150 208

2 096

-7 077

724
1 073 189
4 056
873 570
80 798
792 772
195 562
11 239
184 324
29 181
0
89 574

Table C - Memorandum items

75
76
77=20+18-76
78

79

219 673
27 364
-90 043
1 070 413

205 236
27 898
-110 241
1 039 758

201 840
27 832
-76 040
1 025 634

201 974
27 783
-66 899
1 037 025

208 489
27 588
-56 528
1 075 639

2 984

2 913

2 896

2 882

2 904

37 968
9 583

16 268

518

-7 542

338
940 450
4 056
855 072
80 518
774 554
81 322
584
80 738
:
:
:

25 342
6 620

2 462

3 323

584

252
262 543
0
49 256
281
48 975
213 288
9 609
203 678
:
:
:

37 942
9 587
-31 319

125 446
11 745
-17 681

0

5 094
1 765
1 443
0
54
16
253
-3 329
0
-10
-3 199
-121

:
343
-2

345

:

:
:
:
:
:
24 684
16 438
66
452
5 833
:
1 895
52 726
0
1 303
33 973
17 449
-28 042
:

5 094

-3 198
1 896

1 764

126

11

-4
35 131
0
1 158
0
1 158
33 973
1 033
32 940
:
:
:

40 714
5 951
5 821

0

-13 150
-10 764
1 107
-9 235
0
-335
-2 302
2 386
0
0
1
2 386

:
1 145
138

1 007

:

:
:
:
:
:
55 535
11 686
35 993
102
343
:
7 410
31 186
0
0
17 188
13 998
24 349
:

-13 150

0
-13 150

-10 764

-2 524

0

138
17 188
0
0
0
0
17 188
12
17 176
:
:
:

4 387
305
-13 349

 Government finance statistics – summary tables 2/2016

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

37.6
21.0
10.4
10.2
0.4
12.7
2.3
1.8
-0.2
48.1
5.6
11.0
3.0
1.0
19.0
16.2
1.7
4.4
2.6
2.5

38.6
22.0
11.2
10.3
0.5
12.5
2.3
1.9
-0.1
45.6
5.3
11.2
3.5
1.1
19.4
16.6
1.8
1.0
2.3
2.2

38.9
22.3
11.5
10.2
0.5
12.5
2.3
1.7
0.0
44.9
5.3
11.1
3.5
1.1
19.2
16.5
1.7
0.8
2.2
2.2

38.6 -13.6
22.6
11.9
10.1
0.6
12.3
2.2
1.5 -13.2
-0.3
0.0
43.8 -13.6

-0.2

5.3
11.1
3.1
1.2
18.5
15.8

1.5 -13.1
-0.3
0.7
2.4
2.5

17.9
14.5
8.3
6.0
0.1
1.0
0.5
2.2
-0.2
20.6
0.8
2.2
2.8
0.6
1.6
1.5
11.4
0.5
0.6
0.7

14.2
4.8
1.2
3.3
0.2
0.0
1.1
7.8
0.5
15.9
2.6
6.6
0.4
0.2
2.8
0.3
1.7
0.4
1.2
1.2

6.5
3.4
2.3
0.8
0.3
0.0
0.7
2.3
0.2
6.0
1.8
2.0
0.1
0.1
0.1
0.0
1.2
0.1
0.6
0.6

13.6
0.0
0.0
0.0
0.0
11.3
0.0
2.4
-0.1
14.8
0.1
0.2
0.0
0.2
14.0
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

-10.5

-7.0

-6.0

-5.1

-2.6

-1.7

0.5

-1.2

-2.6
0.0
0.8
-3.4
0.0
-0.1
-2.6
0.0
0.8
-3.4
-0.1

-0.1
-0.1

:

0.0

-5.1
-1.7
0.1
-0.4
-0.3
-0.4
-0.9
3.4
0.0
5.5
-1.9
-0.3

:
1.2
-1.2

:

:
:
:
:
:

34.8 -20.5
0.0
7.9
-3.3
0.4
5.5 -14.0
0.0

15.3

0.0

-2.6
1.5
-0.2
-0.3
3.2
-0.3
-0.8
4.2
0.0
5.3
-1.1
-0.1

:
1.0
-1.1

0.0

:

:
:
:
:
:
44.8
4.1
0.3
19.3
13.6

0.0

-1.7
0.2
0.1
0.0
0.0
0.0
0.2
2.0
0.0
-0.7
3.0
-0.3

:
0.1
0.0

0.0

:

:
:
:
:
:
3.0
1.3
0.0
0.0
1.1

0.6
27.3
0.0
5.1
19.8
2.4
-24.3
:

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

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

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

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

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

0.0

-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

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
0.9

0.0

-10.5
1.7
0.7
-0.9
0.9
0.3
0.7
12.1
0.0
6.0
8.5
-2.3

:
1.1
0.2

0.0

-7.0
-1.0
-2.3
-1.2
0.3
1.1
1.1
6.0
0.0
9.3
-2.7
-0.6

:
3.1
5.9

0.0

-6.0
0.5
1.1
-0.5
0.0
-0.2
0.0
6.5
0.0
6.4
0.2
-0.1

:
0.6
8.0

:

:

:

:

:

:

:

:

:

:

:

:

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-7.0

-1.0

:
:
:

:
0.8
0.1

:
:
:
:
:
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
:

:

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

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 (in thousands of 
persons)

(*) includes lending or borrowing via the EFSF

:
:
:
:
:
29.8
7.2
1.3
4.4
11.9

4.9
77.8
0.3
57.0
12.1
8.4
-48.0
:

:
:
:
:
:
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

:
:
:
:
:
33.4
8.1
0.5
5.4
13.7

:
:
:
:
:
36.0
7.1
1.4
5.9
14.6

:
:
:
:
:
36.7
8.1
0.8
5.9
14.9

5.8

6.9

7.0

5.7

-3.2

7.6
92.4 105.6 118.9 116.8 -20.5 102.2
0.4
91.0
7.6
3.2
-57.4
:

0.0
0.4
-3.3
93.0
18.2 -14.0
-3.2

0.4
78.7
20.8
5.8
-69.7
:

0.4
92.2
20.8
5.6
-82.3
:

0.4
64.9
20.9
6.3
-59.0
:

5.2
-82.0
:

-9.6

-10.5

-7.0

-6.0

8.8
-0.8

-0.1

-1.1

14.2
3.7

1.7

2.3

0.3

-0.3

8.5
1.5

-1.0

0.6

1.9

6.0
0.0

0.5

0.1

-0.5

-5.1

3.0
-2.1

-1.7

0.2

-0.7

-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
85.7
0.4
64.4
5.8
58.6
20.9
1.5
19.4
2.4
0.0
8.6

0.0

0.0
95.4 100.4
0.4
79.2
7.5
71.8
20.8
1.1
19.6
2.9
0.0
9.0

0.4
74.2
7.7
66.5
20.8
1.2
19.6
2.9
0.0
8.5

0.1

0.0
99.8 -16.9
0.0
0.4
-3.0
81.2
0.0
7.5
-3.0
73.7
18.2 -14.0
0.0
17.1 -14.0

1.0

2.7
0.0
8.3

-2.6

-1.7

3.5
0.9

1.5

0.0

-0.7

0.0
87.4
0.4
79.5
7.5
72.0
7.6
0.1
7.5
:
:
:

2.4
0.6

0.2

0.3

0.1

0.0
24.4
0.0
4.6
0.0
4.6
19.8
0.9
18.9
:
:
:

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

19.7
2.7
-7.4

19.5
2.7
-6.5

19.4
2.6
-5.3

3.5
0.9
-2.9

11.7
1.1
-1.6

0.0

0.5
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

:

:
:
:
:
:
2.3
1.5
0.0
0.0
0.5

0.2
4.9
0.0
0.1
3.2
1.6
-2.6
:

0.5

-0.3
0.2

0.2

0.0

0.0

0.0
3.3
0.0
0.1
0.0
0.1
3.2
0.1
3.1
:
:
:

3.8
0.6
0.5

0.0

-1.2
-1.0
0.1
-0.9
0.0
0.0
-0.2
0.2
0.0
0.0
0.0
0.2

:
0.1
0.0

0.0

:

:
:
:
:
:
5.2
1.1
3.3
0.0
0.0

0.7
2.9
0.0
0.0
1.6
1.3
2.3
:

-1.2

0.0
-1.2

-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
0.0
-1.2

 Government finance statistics – summary tables 2/2016

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

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

:
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
0.7
:

:
:
:
:
:
-0.5
-4.4
31.8
17.4
-3.8

14.8
0.6
-2.8
1.7
0.8
-13.0
1.2
:

:
:
:
:
:
7.1
15.0
-23.0
16.4
-4.3

14.8
4.8
-15.4
3.9
0.7
29.6
3.6
:

:
:
:
:
:
-1.2
-6.7
-2.3
13.2
4.8

-5.6
-1.5
8.1
-1.8
1.4
-4.0
-1.7
:

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

-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
0.0
:

-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
-8.0
:

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
-16.1
:

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
-15.9
:

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

1.1
3.0
6.0
-1.0
31.3
-2.8
-0.4
3.0
-45.0
-6.5
-6.6
0.7
15.2
8.5
1.0
1.4
5.8
-76.6
-11.0
-10.9

2.0
2.5
4.0
0.4
11.2
1.4
0.9
-7.3
-124.5
-0.4
0.7
0.4
1.1
5.3
-0.1
0.2
-3.8
-20.5
-2.5
-3.3

3.0
5.2
6.6
3.3
12.1
1.7
-0.2
-12.7
24.0
1.1
3.6
3.4
-7.8
9.1
0.0
-0.4
-5.1
-16.5
13.7
21.1

-4.9
1.8
-44.8
-4.7
-2.5
-13.4
3.0
5.4
6.2
-9.3
-4.8

:
3.3
-1.1

-3.0

1.3
15.4
-36.8
0.8
-1.1
-0.3
6.2
4.1
8.2
0.9
-1.8

:
1.8
7.7

10.7

:

:

:
:
:
:
:
3.1
15.4
-39.1
1.4
3.3
75.4
-0.3
13.8
4.1
18.4
0.9
-1.3
19.4
:

-6.4

6.4
0.0

0.5

0.1

-0.6

0.0
6.4
4.1
8.0
-1.7
9.1
0.9
-3.8
1.2
4.2

:
:
:
:
:
-1.6
1.8
-54.9
-4.3
5.9
-52.7
-13.4
1.9
5.4
4.7
-9.2
-3.5
3.4
:

-5.3

3.1
-2.2

-1.8

0.2

-0.7

0.1
3.1
5.4
6.3
4.1
6.5
-9.2
-3.3
-9.5
-4.6

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
32.5
:

-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

-0.4
-18.5
-36.1
36.9
-0.5
30.4
14.1
2.8
14.0
15.1
13.7

:
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

5.5
9.2
-62.4
19.0
2.7
13.0
15.2
-0.1
10.3
68.2
-26.8

:
3.7
0.2

-10.8

-3.5

-1.9

:

:

:

:

:
:
:
:
:
9.5
17.5
-18.5
44.3
3.3

11.0
27.0
1.4
31.6
15.7
15.5
46.6
:

:
:
:
:
:
-3.1
-20.6
-20.3
29.6
15.3
-20.4
-1.0
7.9
3.3
5.7
20.4
7.1
17.0
:

:
:
:
:
:
8.0
-18.5
-35.6
37.2
23.6
-22.1
30.3
15.5
2.8
15.6
15.9
14.8
20.7
:

:
:
:
:
:
9.1
9.2
-66.0
19.4
12.3
-6.8
12.8
15.4
-0.1
10.7
68.1
-27.5
19.3
:

-12.9

-26.9

-17.8

-15.9

-14.6

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

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

19.8
5.2

2.3

3.3

-0.4

0.0
19.8
-0.1
9.7
-18.3
13.6
68.1
-0.6
77.3
181.5

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

-2.9
-28.0
-257.5
5.9
8.2
18.6
6.4
0.4
14.1
-12.7
-9.4

:
9.1
6.3

4.8

:

:
:
:
:
:
6.1
-14.1
185.0
8.7
5.0
19.7
20.7
12.7
0.4
19.6
-1.7
-9.4
16.5
:

-8.1

9.8
1.8

-1.1

0.7

2.2

0.0
9.8
0.4
13.6
30.4
12.0
-1.7
-20.2
-0.3
19.6

-20.5

-21.7

-2.6

-3.2

6.9

-3.7

0.3
6.5

0.2

1.0

-0.9
2.2

-1.0

-0.1

-6.6
2.0

-2.9

-2.4

-1.7
-0.2

-1.4

-0.6

0.1
-0.2

1.1

-0.5

3.2
-0.7

3.7

0.8

 Government finance statistics – summary tables 2/2016

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
26 447
-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
406 844
227 393
172 544
6 907
257 750
52 760
24 585
-2 111
759 412
71 133
191 039
41 715
20 362
317 512
248 287
47 061
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
504 132
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
63 857
16 577
75 037
72 654

966 675
523 831
290 190
224 731
8 910
341 168
68 542
35 940
-2 805
1 016 167
90 925
240 577
50 968
26 867
443 085
339 335
66 831
17 464
79 450
76 617

994 078
535 645
293 318
234 433
7 894
350 663
71 261
39 668
-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
-8 929
31 060
-454
10 703

:
-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
5 530
-5 585
4 207
13 530

:
75 384
-39 386

-53 375
13 710
896
5 548
-2 290
-487
10 041
67 085
2 285
38 655
15 435
10 709

-68 282
36 400
16 665
13 252
-4 279
5 489
5 270
104 682
3 528
96 952
307
3 893

:
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
-2 343
162 432
18 902
1 474

:
14 426
-1 074

15 500

-134 056
-13 364
-17 935
981
-299
-8 146
12 034
120 692
2 275
91 275
16 287
10 855

:
25 109
7 562

17 547

:

:

:

:

:

:

:

:
:
621 166
:
98 850
:
:
:
:
:
:
:
:
:
:
:
:
:
:

:
:
703 533
:
193 798
588 970
30 544
28 893
77 410
287 225
38 903
164 899
1 070 927
37 040
706 057
173 915
153 915
-481 957
:

:
:
881 224
:
618 949
724 612
56 396
24 353
70 220
383 200
76 092
190 443
1 450 553
16 027
1 075 722
192 127
166 678
-725 941
:

:
:
934 347
:
704 140
771 119
25 467
31 432
65 871
448 916
84 095
199 434
1 428 851
21 920
1 030 818
195 049
181 065
-657 732
:

:
:
995 838
:
739 655
849 496
26 525
36 407
63 780
510 426
89 078
212 359
1 476 198
24 203
1 046 799
210 719
194 477
-626 702
:

:
:
1 029 027
:
663 762
781 600
43 188
50 396
59 539
412 870
77 555
215 607
1 632 138
28 384
1 193 136
210 865
199 753
-850 538
:

:
:
1 052 018
:
683 841
838 130
59 662
45 550
65 233
438 708
96 553
228 977
1 811 530
26 041
1 356 909
229 781
198 800
-973 400
:

:
:
1 098 375
:
783 418
849 875
42 200
46 413
64 962
455 554
98 753
240 746
1 939 784
28 107
1 460 139
245 862
205 675
-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

Net acquisition of financial assets

61=(-)33

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

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

:
:

:

:

:

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

:
:

:

:

:

:
870 391
37 037
660 946
39 410
621 536
172 408
10 530
161 878
:
:
98 340

66 307
10 218

3 504
-39 896

58 699
9 207

105 305
41 772

173 394
34 516

100 999
-34 796

:

:

:

:
1 189 818
16 022
983 522
108 144
875 378
190 273
16 090
174 183
:
:
156 841

:

:

:

:
1 193 322
21 134
978 871
68 217
910 655
193 316
15 760
177 556
:
:
140 994

:

:

:

:
1 252 021
23 459
1 019 817
79 567
940 251
208 744
23 084
185 661
:
:
152 010

:

:

:

:
1 357 326
28 319
1 119 916
154 392
965 524
209 090
14 761
194 329
:
:
171 139

:

:

:

:
1 530 720
25 966
1 276 634
233 854
1 042 779
228 121
21 145
206 976
0
0
201 765

:

:

:

:
1 631 719
28 036
1 359 653
212 263
1 147 390
244 030
29 684
214 347
4 449
0
187 366

280 515
40 554
-49 975
1 224 967

328 008
45 597
-5 264
1 485 303

405 265
54 949
-37 436
1 771 978

418 493
57 888
-26 251
1 853 267

433 253
60 764
-30 806
1 945 670

447 256
64 410
-46 328
1 995 850

463 934
65 861
-118 622
1 939 015

476 183
68 006
-118 662
1 998 480

79

Government employment (in thousands of persons)

5 598

5 654

5 845

5 866

5 904

5 907

5 890

5 860

(*) includes lending or borrowing via the EFSF

 Government finance statistics – summary tables 2/2016

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

1 166 276
634 523
347 670
274 555
12 298
412 814
84 207
37 444
-2 712
1 242 785
111 748
281 531
43 791
55 348
567 387
436 728
83 611
21 615
77 754
75 330

-85 894

-75 998
-9 896
-85 894

-129

-75 869
-9 896

428 506
339 414
184 130
142 986
12 298
48 842
24 871
15 848
-469
500 931
32 369
137 403
37 925
41 098
95 786
78 741
106 153
24 123
26 074
26 139

249 901
124 861
106 201
18 660
0
826
39 501
74 342
10 371
249 219
51 343
79 370
1 856
14 236
25 539
16 153
25 638
7 379
43 858
41 473

573 763
170 248
57 339
112 909
0
363 146
19 835
23 252
-2 718
578 529
28 036
64 758
4 139
14
446 062
341 834
27 689
9
7 822
7 718

20=1-10

-104 961

-100 448

-85 376

-84 846

-76 509

-72 425

682

-4 766

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

2 668

-2 921

-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
4 418
84 681
35 883
16 852

-83 844
2 730
-8 919
2 062
7 292
-6 756
9 049
86 574
-1 526
72 954
10 236
4 911

-87 514
13 001
-2 550
6 902
346
-3 749
12 051
100 515
-1 160
78 095
11 602
11 980

-73 588
16 270
10 870
-5 039
-3 051
2 416
11 074
89 858
1 025
72 609
2 133
14 091

:
-13 794
-25 894

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
84 990

:
44 038
-43 507

:
20 933
128 890

-31 649

-82 844

87 545

-107 957

12 100

:

:

:

:

:

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

:
:
1 180 271
:
759 206
944 633
46 520
37 250
103 271
485 168
101 067
272 425
2 348 498
39 564
1 784 079
285 829
239 026
-1 403 865
:
Table B - Government debt and link with the deficit

:
:
1 142 268
:
816 177
853 050
58 794
41 789
70 923
428 779
95 788
252 765
2 078 607
36 280
1 594 852
236 119
211 355
-1 225 557
:

:
:
1 169 941
:
788 473
897 865
55 108
36 216
95 699
451 187
101 354
259 656
2 305 431
41 094
1 770 241
271 439
222 657
-1 407 566
:

:
:
1 178 144
:
728 063
978 567
39 771
47 553
102 862
507 153
100 016
281 227
2 577 903
38 279
1 991 295
297 690
250 639
-1 599 336
:

:
:
:
:
:
981 043
50 664
41 457
99 853
496 573
105 307
292 495
2 641 867
39 303
2 037 908
299 759
264 897
-1 660 824
:

57=20

-104 961

-100 448

-85 376

-84 846

-76 509

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

:

:

:

:
1 753 659
36 005
1 483 133
227 119
1 256 014
234 522
9 171
225 350
14 929
0
196 371

114 773
14 325

40 945

-17 496

-8 082

-1 042
1 868 432
40 788
1 558 412
192 705
1 365 707
269 233
9 317
259 916
42 030
0
192 678

84 443
-933

2 687

-4 792

2 777

-1 605
1 952 875
39 276
1 630 021
199 761
1 430 260
283 578
8 186
275 391
50 266
0
184 837

85 505
659

13 009

-11 979

59 231
-17 278

14 601

-14 092

-3 040

-16 537

2 669
2 038 380
38 008
1 705 040
196 648
1 508 392
295 331
11 810
283 521
52 362
0
187 340

-1 250
2 097 611
39 217
1 760 879
177 371
1 583 508
297 514
14 595
282 919
49 976
0
197 428

Table C - Memorandum items

75
76
77=20+18-76
78

79

486 142
70 925
-92 579
2 059 284

497 584
72 987
-87 452
2 086 929

507 624
74 244
-71 842
2 115 256

515 601
74 731
-77 403
2 139 964

521 821
73 379
-72 134
2 181 064

5 799

5 773

5 811

5 858

5 886

-5 116
-5 894
981
-2
2
-202
-5 117
-5 895
982
-2
-202

-3
-2

:

-105 537
-54 642
-19 191
-229
0

-31 474
-105 537
-54 642
-19 191
-229
-31 475

-4 915
-4 916

-5 118

203

0

-1
-74 205
-54 640
-19 398
-8 588
-10 809
-168
0
-168

-1 150

-71 275
10 474
6 260
1 022
-3 302
1 547
4 946
81 749
6 920
65 543
-2 369
11 656

:
-19 903
-27 936

8 033

:

:
:
:
:
:
574 585
29 486
12 848
87 658
326 010
:
118 581
2 151 289
93 945
1 835 162
67 672
154 510
-1 576 704
:

-72 425

53 210
-19 215

10 454

-11 657

-16 883

-1 129
1 746 189
93 857
1 585 074
153 399
1 431 675
67 257
839
66 418
:
:
:

191 374
26 985
-73 336

-44

726
6 511
5 095
-42
290
344
825
5 785
0
1 774
5 077
-1 066

:
519
555

-36

:

:
:
:
:
:
159 204
48 661
277
10 370
46 486
:
53 410
243 055
0
14 805
184 634
43 617
-83 851
:

683

6 949
7 632

6 514

1 066

98

-45
196 804
0
13 417
0
13 417
183 387
3 596
179 791
:
:
:

-1 726

-3 040
4 401
5 409
-7 000
-37
523
5 505
7 441
0
4 310
-573
3 703

:
5 593
1 489

4 104

:

:
:
:
:
:
352 791
27 159
47 523
2 054
124 077
:
151 978
353 060
0
207 132
47 682
98 245
-269
:

-4 766

3 987
-779

2 751

-3 704

248

-75
228 823
0
181 786
32 560
149 225
47 038
10 160
36 878
:
:
:

140 441
39 046
5 494

190 006
7 348
-4 292

 Government finance statistics – summary tables 2/2016

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

53.5
29.1
15.9
12.6
0.6
18.9
3.9
1.7
-0.1
57.0
5.1
12.9
2.0
2.5
26.0
20.0
3.8
1.0
3.6
3.5

-3.9

-3.5
-0.5
-3.9

0.0

-3.5
-0.5

19.6
15.6
8.4
6.6
0.6
2.2
1.1
0.7
0.0
23.0
1.5
6.3
1.7
1.9
4.4
3.6
4.9
1.1
1.2
1.2

11.5
5.7
4.9
0.9
0.0
0.0
1.8
3.4
0.5
11.4
2.4
3.6
0.1
0.7
1.2
0.7
1.2
0.3
2.0
1.9

26.3
7.8
2.6
5.2
0.0
16.6
0.9
1.1
-0.1
26.5
1.3
3.0
0.2
0.0
20.5
15.7
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

-0.2

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

:

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

0.4

-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

:
:
:

:
-1.3
0.1

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 

-0.2

-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

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

0.2

-2.7
0.7
0.0
0.3
-0.1
0.0
0.5
3.4
0.1
2.0
0.8
0.6

:
3.3
-1.0

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

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

-0.1

-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

0.0

-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

-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
4.1

-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

0.1

-4.1
0.6
-0.1
0.3
0.0
-0.2
0.6
4.7
-0.1
3.6
0.5
0.6

:
1.0
6.0

-0.1

-3.4
0.7
0.5
-0.2
-0.1
0.1
0.5
4.1
0.0
3.3
0.1
0.6

:
-0.6
-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

:
:
50.7
:
8.1
:
:
:
:
:

:
:
:
:
:
:
:
:

:
:
47.4
:
13.0
39.7
2.1
1.9
5.2
19.3

11.1
72.1
2.5
47.5
11.7
10.4
-32.4
:

:
:
49.7
:
34.9
40.9
3.2
1.4
4.0
21.6

10.7
81.9
0.9
60.7
10.8
9.4
-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
9.8
-35.5
:

:
:
51.2
:
38.0
43.7
1.4
1.9
3.3
26.2

10.9
75.9
1.2
53.8
10.8
10.0
-32.2
:

:
:
51.6
:
33.3
39.2
2.2
2.5
3.0
20.7

10.8
81.8
1.4
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
1.3
70.0
11.9
10.3
-50.2
:

:
:
55.0
:
39.2
42.5
2.1
2.3
3.3
22.8

:
:
55.5
:
39.6
41.4
2.9
2.0
3.4
20.8

:
:
56.1
:
37.8
43.0
2.6
1.7
4.6
21.6

:
:
55.8
:
35.9
44.7
2.2
1.8
4.9
22.9

:
:
55.1
:
34.0
45.7
1.9
2.2
4.8
23.7

:
:
:
:
:
45.0
2.3
1.9
4.6
22.8

13.1

12.9

12.4

12.3

12.0
13.4
97.1 100.9 110.5 111.0 120.5 121.1
1.8
93.4
13.7
12.1
-76.1
:

1.9
84.3
13.5
11.3
-66.4
:

2.0
84.8
13.0
10.7
-67.4
:

1.8
93.1
13.9
11.7
-74.7
:

1.8
77.4
11.5
10.3
-59.5
:

1.4
73.1
12.3
10.3
-54.5
:

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-5.1

-1.3

-3.2

:
:

:

:

:

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

:
:

:

:

:

:
58.6
2.5
44.5
2.7
41.8
11.6
0.7
10.9
:
:
6.6

3.7
0.6

:

:

:

:
67.1
0.9
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
1.1
52.8
3.7
49.1
10.4
0.9
9.6
:
:
7.6

:

:

:

:
64.3
1.2
52.4
4.1
48.3
10.7
1.2
9.5
:
:
7.8

:

:

:

:
68.0
1.4
56.1
7.7
48.4
10.5
0.7
9.7
:
:
8.6

:

:

:

:
78.9
1.3
65.8
12.1
53.8
11.8
1.1
10.7
0.0
0.0
10.4

:

:

:

:
81.6
1.4
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
1.7
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
89.5
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
92.3
1.9
77.1
9.4
67.6
13.4
0.4
13.0
2.4
0.0
8.7

4.0
0.0

0.6

-0.6

-0.1

0.1
95.3
1.8
79.7
9.2
70.5
13.8
0.6
13.2
2.4
0.0
8.8

-3.5

2.7
-0.8

0.7

-0.6

-0.8

-0.1
96.2
1.8
80.7
8.1
72.6
13.6
0.7
13.0
2.3
0.0
9.1

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

23.9
3.4
-3.3

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 (in thousands of 
persons)

(*) includes lending or borrowing via the EFSF

 Government finance statistics – summary tables 2/2016

-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

-0.1

-3.3
0.5
0.3
0.0
-0.2
0.1
0.2
3.7
0.3
3.0
-0.1
0.5

:
-0.9
-1.3

0.0

:

:
:
:
:
:
26.3
1.4
0.6
4.0
14.9

5.4
98.6
4.3
84.1
3.1
7.1
-72.3
:

-3.3

2.4
-0.9

0.5

-0.5

-0.8

-0.1
80.1
4.3
72.7
7.0
65.6
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
8.5
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
0.3

-0.1

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

:
0.3
0.1

0.0

:

:
:
:
:
:
16.2
1.2
2.2
0.1
5.7

7.0
16.2
0.0
9.5
2.2
4.5
0.0
:

-0.2

0.2
0.0

0.1

-0.2

0.0

0.0
10.5
0.0
8.3
1.5
6.8
2.2
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
-215.7
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
451.6
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
-367.6
3.8
2.7
2.7
0.6
4.5
4.9
4.9
4.4
12.6
1.9
2.5

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
12.2
5.3
15.2
8.0

:
0.3
4.1

6.8

:

:
:
2.4
:
-3.4
5.3
-6.3
-13.3
34.9
5.2
5.8
2.7
10.9
13.3
11.0
15.0
5.3
14.9
:

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
-3.7
4.1
3.8
2.2

:
4.9
-1.9

-6.2

:

:
:
0.9
:
-3.7
5.2
-15.6
2.9
7.9
7.5
-0.3
4.9
1.9
-3.7
0.8
5.3
7.4
-0.3
:

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
-0.8
4.4
4.3
-2.9
4.4
4.1
5.0

:
2.2
5.5

7.7

:

:
:
-0.2
:
-4.1
3.6
-14.5
27.7
-0.4
4.5
-1.0
3.2
9.8
-3.2
11.6
4.1
4.9
13.9
:

-5.7

-4.6

-4.3

6.5
0.8

2.3

-1.0

-0.5

-0.1
6.5
13.3
5.1
-15.2
8.7
14.8
1.6
15.3
181.5

4.5
0.0

0.1

-0.3

0.1

-0.1
4.5
-3.7
4.6
3.7
4.7
5.3
-12.1
6.0
19.6

4.4
0.0

0.7

-0.6

-0.2

0.1
4.4
-3.2
4.6
-1.6
5.5
4.1
44.3
3.0
4.2

2.1
2.7
3.2
1.4
19.7
1.0
1.7
0.8
-43.0
1.3
1.9
1.0
-5.6
16.3
1.8
1.7
1.2
-2.8
-5.4
-5.1

1.7
27.3
-10.6
-3.0
0.5
3.9
3.5
2.7
3.6
0.7
5.6

:
-1.4
-1.0

-0.8

:

:
:
:
:
:
0.3
27.4
-12.8
-2.9
-2.1
5.3
4.0
2.5
2.7
2.3
0.7
5.7
3.8
:

-3.8

2.9
-0.8

0.7

-0.7

-0.8

-0.1
2.9
3.2
3.3
-9.8
5.0
0.7
23.6
-0.2
-4.6

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
10.4
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
12.7
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
14.6
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
-8.3
13.6
9.0
0.7

:
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
8.7
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
24.8
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
3.0
6.2
2.2
3.1

:
10.4
0.3

-8.4

-4.0
-54.7
29.1
-6.2
-2.9
5.3
1.2
34.5
-0.5
2.2
8.1

:
10.4
-2.7

-15.8

-12.8

:
:
4.4
:
14.6
1.4
-29.3
1.9
-0.4
3.8
2.3
5.1
7.1
7.9
7.6
7.0
3.5
12.0
:

-8.9

6.6
-2.3

:

:

:

:
6.6
8.0
6.5
-9.2
10.0
7.0
40.4
3.6

:
:
4.0
:
4.2
0.4
39.3
-10.0
9.2
-5.9
-3.0
5.0
7.2
29.1
9.2
-4.0
2.8
12.4
:

-6.4

7.5
1.0

:

:

:

:
7.5
28.4
9.1
7.0
9.5
-3.9
-69.1
5.1
235.6

:
:
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
8.0
:

-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
:
26.0
13.5
-5.8
7.5
-7.5
25.8
22.4
8.7
5.6
3.0
6.8
2.2
2.6
-1.3
:

-5.0

5.9
0.9

:

:

:

:
5.9
2.9
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
36.8
-4.2
1.5
8.6
-9.4
:

-3.6

0.3
-3.4

:

:

:

:
0.3
31.9
-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
10.4
1.6
8.0
7.4
-4.7
:

-4.1

4.9
0.8

:

:

:

:
4.9
11.0
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
17.3
14.0
0.1
2.7
35.7
:

:
:
2.2
:
3.0
7.2
38.1
-9.6
9.6
6.3
24.5
6.2
11.0
-8.3
13.7
9.0
-0.5
14.4
:

-5.1

-10.2

8.4
3.3

12.8
2.5

:

:

:

:
8.4
20.7
9.8
94.0
2.7
0.2
-36.1
4.7
:
:
12.6

3.2
6.0

2.6

0.1

:

:

:

:
12.8
-8.3
14.0
51.5
8.0
9.1
43.2
6.5
:
:
17.9

3.7
2.3

-2.8

-0.3

-7.1

4.8

-1.9

-4.1

1.4

5.4

2.6
3.3

3.1

-0.5

2.1
4.3

3.0

-1.0

2.4
2.9

1.3

-0.4

2.0
1.7

1.4

0.7

1.6
0.7

1.2

0.8

1.2
-1.8

1.9

0.5

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

1.2
-17.0
2.0
0.1
3.2
1.9
3.1
-19.6
4.6
-0.3
7.5

0.1
-13.8
9.4
0.9
-0.8
2.3
2.3
-11.6
5.3
-4.0
-1.3

4.6
52.4
-16.7
-1.5
1.4
8.4
6.9
-23.6
8.7
1.7
10.0

6.8
33.0
-16.0
4.5
7.8
3.7
8.6
-26.9
10.3
8.8
4.6

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

:
-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
-18.6
4.9
-0.5
7.3
10.6
:

:
:
3.6
:
19.1
-4.1
-9.4
9.4
-0.4
-9.6
-12.7
2.3
2.7
-15.8
6.2
-4.3
-1.3
11.0
:

:
:
3.8
:
25.9
-0.2
49.7
-16.7
-1.2
-8.7
15.8
8.1
8.6
-26.4
11.3
1.6
9.8
17.8
:

:
:
4.8
:
29.4
8.1
32.2
-7.7
-1.8
12.2
23.4
3.8
8.1
-26.9
9.5
9.0
4.5
8.0
:

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

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:
:
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
0.5

:

:

:

:
3.1
-15.8
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
-26.4
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
-26.9
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 2/2016

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

Net acquisition of financial assets

61=(-)33

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

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

79

Government employment (in thousands of persons)

(*) 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
:
:
:

:
:
:
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

:

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

:
:
:

:

:

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

:

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

:
:
:

:

:

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

:

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

:
:
:

:

:

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

:

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

:
:
:

:

:

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

502

-1 478

-20 346
6 028
5 670
0
230
-4
132
26 374
0
13 418
13 212
-257

:
:
:

:

:

:
:
:
:
:
131 104
25 560
0
7 761
77 317
1 113
20 466
201 560
0
92 925
70 288
38 347
-70 456
:

-18 833
2 194
2 390
270
151
31
-648
21 028
0
15 953
8 001
-2 927

:
12 861
8 688

4 173

:

:
:
:
:
:
146 160
31 000
270
7 956
87 116
1 218
19 818
231 276
0
109 545
83 765
37 966
-85 116
:

-10 414

10 157
-257

:

:

:

:
111 461
0
74 220
12 533
61 687
37 240
1 329
35 911
:
:
:

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
:
:
:

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
:
:
:

61 163
4 666
7 165
322 310

:

:

:

:

:
137 559
0
79 600
15 166
64 434
57 960
1 435
56 524
:
:
:

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 2/2016

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

138 094
80 831
60 622
20 201
7
37 846
11 124
5 467
2 826
155 643
24 092
40 512
11 343
7 120
53 726
46 503
2 989
4 151
11 710
11 710

141 795
83 321
62 461
20 853
6
37 149
12 171
8 259
895
159 241
25 790
39 824
11 569
6 760
54 251
46 916
5 057
3 664
12 327
12 327

140 829
81 538
61 439
20 089
10
38 671
12 215
7 406
1 000
158 622
26 251
38 701
11 464
6 423
55 032
47 794
4 491
4 438
11 823
11 823

145 515
85 461
65 482
19 969
10
39 778
12 400
5 592
2 284
156 542
26 910
38 147
11 925
5 629
54 284
47 331
5 943
2 843
10 861
10 616

-51 957

-51 650
-307
-51 957

-9

-51 641
-307

93 926
71 198
61 907
9 291
0
0
10 181
10 665
1 882
104 772
15 132
19 599
11 788
4 357
2 381
2 381
42 032
2 169
7 315
7 059

40 194
14 263
3 575
10 678
10
0
2 217
23 005
709
39 861
11 486
17 906
145
1 035
2 443
2 443
2 349
981
3 515
3 529

63 352
0
0
0
0
39 778
3
23 571
0
63 866
292
642
0
237
49 460
42 507
13 204
0
31
28

20=1-10

-26 090

-17 549

-17 446

-17 792

-11 027

-10 846

333

-514

-1 047

-9 980
-5 628
-5 606
-198
777
139
-740
4 352
0
6 889
-2 196
-341

:
6 432
6 582

-150

:

:
:
:
:
:
176 081
29 942
2
12 779
103 122
1 860
30 237
335 317
0
193 222
108 809
33 287
-159 236
:

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

47

26

-808

-120

-26 137
-3 988
-5 107
0
554
-107
672
22 149
0
8 808
14 018
-676

-17 575
2 069
1 041
-70
626
344
128
19 644
0
12 667
3 718
3 259

-16 638
13 611
10 478
0
1 728
197
1 208
30 249
0
27 809
7 461
-5 021

:
12 006
4 216

7 790

:
-4 540
-6 485

1 945

:
-1 172
5

-1 177

-17 673
-1 810
-2 320
0
994
-205
-278
15 863
0
13 699
-1 296
3 460

:
12 943
7 466

5 477

:

:

:

:

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

:
:
:
:
:
164 144
37 801
200
11 033
96 967
1 416
18 142
301 054
0
159 588
112 082
29 384
-136 910
:
Table B - Government debt and link with the deficit

:
:
:
:
:
151 706
27 150
200
9 245
93 931
1 456
21 180
270 800
0
132 666
103 729
34 405
-119 095
:

:
:
:
:
:
154 177
26 124
270
8 610
96 849
1 021
22 324
257 641
0
120 661
99 499
37 480
-103 464
:

:
:
:
:
:
175 278
35 538
200
12 024
104 483
1 834
23 033
324 383
0
180 342
111 196
32 846
-149 106
:

57=20

-26 090

-17 549

-17 446

-17 792

-11 027

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

Table C - Memorandum items

75
76
77=20+18-76
78

79

67 149
6 096
-20 097
332 587

:

16 851
-698

2 067

-3 257

466

26
233 558
0
130 523
19 155
111 368
103 035
3 274
99 761
0
0
28 806

66 731
6 028
-11 867
330 456

:

37 300
19 854

13 597

5 034

2 030

-808
270 857
0
159 243
23 379
135 865
111 614
3 092
108 522
0
0
39 418

66 511
5 733
-10 852
329 571

:

13 326
-4 466

-1 811

-3 459

924

-120
284 184
0
173 530
24 878
148 652
110 654
1 192
109 462
0
2
37 572

66 131
6 157
-12 126
328 109

:

5 400
-5 627

-5 628

341

708

-1 047
289 584
0
181 333
18 858
162 475
108 251
629
107 622
0
3
31 804

65 554
5 944
-6 110
333 837

:

-15
0
0
-70
0
55
-15
0
0
-70
55

0
0

:

-270
0
0
-269
0

0
-270
0
0
-269
0

-69
-69

-15

-55

1

0
-268
0
0
0
0
-268
0
-268

-718

-10 128
-5 680
-5 515
-198
820
36
-823
4 448
0
6 967
-1 935
-585

:
6 622
5 246

1 376

:

:
:
:
:
:
147 357
26 114
2
12 559
80 617
:
28 066
314 197
0
193 096
103 935
17 166
-166 840
:

-10 846

5 756
-5 090

-5 680

585

724

-718
284 480
0
181 208
18 858
162 350
103 272
326
102 946
:
:
:

27 890
3 341
-6 872

-351

684
261
103
0
26
104
28
-423
0
-78
-190
-155

:
21
72

-51

:

:
:
:
:
:
24 272
3 516
0
489
18 099
:
2 167
9 761
0
126
5 141
4 494
14 511
:

333

-286
48

261

155

-17

-351
5 370
0
125
0
125
5 245
303
4 942
:
:
:

21

-536
-194
-194
0
0
0
0
342
0
0
-2
344

:
-211
1 264

-1 475

:

:
:
:
:
:
4 722
312
0
0
4 406
:
4
11 629
0
0
2
11 628
-6 907
:

-514

-2
-516

-194

-344

0

21
2
0
0
0
0
2
0
2
:
:
:

29 738
2 562
1 286

7 926
41
-525

 Government finance statistics – summary tables 2/2016

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

41.8
24.5
18.3
6.1
0.0
11.5
3.4
1.7
0.9
47.1
7.3
12.3
3.4
2.2
16.3
14.1
0.9
1.3
3.5
3.5

43.0
25.3
19.0
6.3
0.0
11.3
3.7
2.5
0.3
48.3
7.8
12.1
3.5
2.1
16.5
14.2
1.5
1.1
3.7
3.7

42.9
24.9
18.7
6.1
0.0
11.8
3.7
2.3
0.3
48.3
8.0
11.8
3.5
2.0
16.8
14.6
1.4
1.4
3.6
3.6

43.6 -15.6
25.6
19.6
6.0
0.0
11.9
3.7
1.7 -15.5
-0.1
0.7
46.9 -15.6

8.1
11.4
3.6
1.7
16.3
14.2

0.0

1.8 -15.5
-0.1
0.9
3.3
3.2

28.1
21.3
18.5
2.8
0.0
0.0
3.0
3.2
0.6
31.4
4.5
5.9
3.5
1.3
0.7
0.7
12.6
0.6
2.2
2.1

12.0
4.3
1.1
3.2
0.0
0.0
0.7
6.9
0.2
11.9
3.4
5.4
0.0
0.3
0.7
0.7
0.7
0.3
1.1
1.1

19.0
0.0
0.0
0.0
0.0
11.9
0.0
7.1
0.0
19.1
0.1
0.2
0.0
0.1
14.8
12.7
4.0
0.0
0.0
0.0

-3.9

-3.4

-2.4

-2.8

-6.0

-6.2

-7.8

-5.3

-5.3

-5.4

-3.3

-3.2

0.1

-0.2

:

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

:
:
:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:

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

:
:
:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:

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

:
:
:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:

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

:
:
:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

0.2

-6.1
1.8
1.7
0.0
0.1
0.0
0.0
8.0
0.0
4.1
4.0
-0.1

:
:
:

:

:
:
:
:
:
39.6
7.7
0.0
2.3
23.4

6.2
60.9
0.0
28.1
21.2
11.6
-21.3
:

-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

0.0

-7.9
-1.2
-1.5
0.0
0.2
0.0
0.2
6.7
0.0
2.6
4.2
-0.2

:
3.6
1.3

0.0

-5.3
0.6
0.3
0.0
0.2
0.1
0.0
5.9
0.0
3.8
1.1
1.0

:
-1.4
-2.0

-0.2

-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

0.0

-5.4
-0.6
-0.7
0.0
0.3
-0.1
-0.1
4.8
0.0
4.2
-0.4
1.1

:
3.9
2.3

-0.3

-3.0
-1.7
-1.7
-0.1
0.2
0.0
-0.2
1.3
0.0
2.1
-0.7
-0.1

:
1.9
2.0

:

:

:

:

:

:

:
:
:
:
:
44.6
9.4
0.1
2.4
26.6

6.0
70.5
0.0
33.4
25.5
11.6
-25.9
:

:
:
:
:
:
46.4
7.9
0.1
2.6
29.1

6.7
77.5
0.0
36.3
29.9
11.3
-31.1
:

-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

:
:
:
:
:
45.9
8.2
0.1
2.8
28.4

6.4
81.9
0.0
40.1
31.4
10.4
-36.0
:

-5.3

5.1
-0.2

0.6

-1.0

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

:
:
:
:
:
49.8
11.5
0.1
3.3
29.4

5.5
91.3
0.0
48.4
34.0
8.9
-41.5
:

-5.3

11.3
6.0

4.1

1.5

0.6

-0.2
82.2
0.0
48.3
7.1
41.2
33.9
0.9
32.9
0.0
0.0
12.0

:
:
:
:
:
53.4
10.8
0.1
3.7
31.8

:
:
:
:
:
52.7
9.0
0.0
3.8
30.9

7.0

9.1
98.9 100.4
0.0
57.9
32.6
10.0
-47.7
:

0.0
55.0
33.9
10.0
-45.4
:

-5.4

4.1
-1.4

-0.6

-1.1

0.3

0.0
86.6
0.0
52.9
7.6
45.3
33.7
0.4
33.4
0.0
0.0
11.5

-3.3

1.6
-1.7

-1.7

0.1

0.2

-0.3
86.7
0.0
54.3
5.6
48.7
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
-1.7
-1.7
-0.1
0.2
0.0
-0.2
1.3
0.0
2.1
-0.6
-0.2

:
2.0
1.6

0.0

:

:
:
:
:
:
44.1
7.8
0.0
3.8
24.1

8.4
94.1
0.0
57.8
31.1
5.1
-50.0
:

-3.2

1.7
-1.5

-1.7

0.2

0.2

-0.2
85.2
0.0
54.3
5.6
48.6
30.9
0.1
30.8
:
:
:

8.4
1.0
-2.1

-0.1

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

:

:
:
:
:
:
7.3
1.1
0.0
0.1
5.4

0.6
2.9
0.0
0.0
1.5
1.3
4.3
:

0.1

-0.1
0.0

0.1

0.0

0.0

-0.1
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

:
-0.1
0.4

0.0

:

:
:
:
:
:
1.4
0.1
0.0
0.0
1.3

0.0
3.5
0.0
0.0
0.0
3.5
-2.1
:

-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
:
:
:

2.4
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 (in thousands of 
persons)

(*) includes lending or borrowing via the EFSF

:

:
:

:

:

:

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

:
:
:

:

:
:

:

:

:

:
35.5
0.0
24.6
1.4
23.2
10.9
2.1
8.7
:
:
:

-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
:
:
:

:

:

:

:
38.9
0.0
25.8
4.3
21.5
13.1
0.3
12.8
:
:
:

:

:

:

:
37.7
0.0
23.9
3.7
20.2
13.8
0.2
13.7
:
:
:

-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
:
:
:

:

:

:

:
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

20.2
1.9
-3.7

19.6
1.8
-1.8

 Government finance statistics – summary tables 2/2016

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

:
11.5
:
3.1
:
11.2
:
-16.8
:
11.3
:
16.9
:
12.5
79.4
:
: 5310.4
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

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

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

:
:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:
:
:
:

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

:
:
:
:
:
:
:
:
:
:
:

:
:
:

:

:

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

:
:
:
:
:
:
:
:
:
:
:

:
:
:

:

:

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

:
:
:
:
:
:
:
:
:
:
:

:
:
:

:

:

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

:
:
:
:
:
:
:
:
:
:
:

:
:
:

:

:

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

:
:
:
:
:
:
:
:
:
:
:

:
:
:

:

:

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

:
:
:
:
:
:
:
:
:
:
:

:
:
:

:

:

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

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

-2.7
-16.5
0.0
7.0
-0.1
3.4
9.6

8.0
16.7
-1.8

:
8.2
1.8

1.7
9.4

1.9
0.0
-3.2
10.4

17.2
11.4
-7.6

:
9.8
4.3

-5.9

-9.2

:
:
:
:
:
11.5
21.3

2.5
12.7
9.4
-3.2
14.7

17.9
19.2
-1.0
20.8
:

:
:
:
:
:
5.5
-15.7
0.0
8.2
11.2
-16.2
12.6
11.4

10.1
18.8
-1.3
21.6
:

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

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

1.3
2.8
4.4
-1.8
-0.3
-2.0
-2.2
-16.6
149.1
-4.2
-3.5
-2.1
11.8
-11.6
0.4
-1.9
39.9
-59.0
-3.1
-3.1

1.3
4.0
-25.9
7.3
0.4
0.6
7.6

10.5
3.7
8.7

:
-2.9
-2.5

-1.9

2.7
3.1
3.0
3.2
-17.4
-1.8
9.4
51.1
-68.3
2.3
7.0
-1.7
2.0
-5.1
1.0
0.9
69.2
-11.7
5.3
5.3

9.0
38.6
0.0
18.7
0.2
5.7
11.2

21.0
7.2
-14.6

:
-0.8
0.0

1.0

-0.7
-2.1
-1.6
-3.7
57.8
4.1
0.4
-10.3
11.6
-0.4
1.8
-2.8
-0.9
-5.0
1.4
1.9
-11.2
21.1
-4.1
-4.1

-1.1
-6.1
0.0
9.0
-0.2
-1.5
5.3

8.6
-1.2
11.8

:
7.9
2.5

-4.0

:
:
:
:
:
-1.6
3.9
-25.9
7.4
-3.0
42.6
-5.1
5.1

9.9
4.3
-8.2
15.1
:

-8.1

7.8
-0.3

1.0

-1.5

0.2

0.0
7.8

10.8
-6.6
14.5
4.2
82.8
2.7

:
:
:
:
:
8.2
39.2
0.0
19.3
3.2
-2.7
-14.3
11.2

20.3
8.1
-14.6
15.0
:

-7.5

16.0
8.5

5.8

2.2

0.9

-0.3
16.0

22.0
22.1
22.0
8.3
-5.5
8.8

:
:
:
:
:
6.8
-6.0
0.0
9.0
7.8
29.5
27.0
7.7

13.0
-0.8
11.8
8.9
:

-6.6

4.9
-1.6

-0.7

-1.3

0.3

0.0
4.9

9.0
6.4
9.4
-0.9
-61.5
0.9

334.0
-4.7

:

:

:

:

:

3.3
4.8
6.6
-0.6
3.2
2.9
1.5
-24.5
128.5
-1.3
2.5
-1.4
4.0
-12.4
-1.4
-1.0
32.3
-35.9
-8.1
-10.2

-3.2
-15.8
-99.2
6.5
0.1
-3.2
1.3

3.8
-2.0
-1.0

:
3.7
2.0

0.1

:

:
:
:
:
:
0.5
-15.7
-99.2
6.3
-1.3
1.4
31.3
3.4

7.1
-2.1
1.3
6.8
:

-3.9

1.9
-2.0

-2.0

0.1

0.2

-0.4
1.9

4.5
-24.2
9.3
-2.2
-47.2
-1.7

86.8
-15.4

-0.9
-3.4

1.7

:

-14.4

-12.5

-13.6

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

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

:

17.8
3.4

:

:

:

:
17.8

16.0
28.2
13.1
20.3
84.6
18.7
:
:
:

21.8

-15.6

5.1

36.8

4.5
15.4

-1.6
4.7

-4.8

-0.9

:

:

1.4
-3.8

1.4

:

-0.6
-1.1

-0.3
-4.9

-0.6
7.4

-0.6

-0.3

-0.4

:

:

:

 Government finance statistics – summary tables 2/2016

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

:

7

-4 474

4 883

-2 304

-1 409

-1 948

-62 179
23 137
6 656
8 156
8 041
-2 661
2 945
85 316
17 690
45 413
10 109
12 102

:
6 244
5 324

920

:

-51 075
17 891
11 329
1 045
-10 287
1 210
14 593
68 966
3 455
38 225
23 960
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

-81 472
20 065
11 783
2 494
1 119
3 612
1 058
101 537
9 570
87 099
2 821
2 050

:
-742
32 028

-66 173
19 967
11 146
2 693
3 271
383
2 473
86 140
1 060
79 943
2 157
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
1 772 285
219 750
1 327 430
126 287
98 817
-1 427 134
:

:
:
:
:
:
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
2 002 562
220 759
1 526 347
149 151
106 305
-1 613 837
:

:
:
:
:
:
400 099
92 377
21 027
58 017
126 659
4 229
102 019
2 022 077
221 819
1 542 692
151 311
106 256
-1 621 978
:

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

Net acquisition of financial assets

61=(-)33

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

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

79

Government employment (in thousands of persons)

(*) includes lending or borrowing via the EFSF

82 124
10 680

17 494
1 090

68 983
6 811

69 433
13 884

17 872
-6 699

65 186
21 250

98 853
15 972

81 524
13 403

:

:

:

:
:
:
:
:
:
:
:
:
:
:
57 541

:

:

:

:
1 302 548
115 774
1 111 070
101 923
1 009 147
75 704
6 945
68 759
:
:
66 108

:

:

:

:
1 518 640
149 558
1 246 606
117 460
1 129 147
122 475
11 936
110 539
:
:
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

:

:

:

:
1 769 983
155 786
1 469 994
139 911
1 330 083
144 204
14 958
129 246
0
0
103 576

:

:

:

:
1 851 507
156 876
1 548 466
129 862
1 418 604
146 165
15 335
130 830
3 909
0
117 633

172 239
22 492
-67 513
984 983

3 719

221 614
26 936
-21 516
1 239 266

291 616
35 912
-53 419
1 489 725

300 894
37 692
-47 461
1 548 473

304 833
38 888
-17 161
1 609 551

317 133
40 681
-36 473
1 632 151

324 433
42 159
-70 699
1 572 878

327 648
42 817
-64 054
1 604 515

3 650

3 642

3 643

3 627

3 596

3 560

3 510

 Government finance statistics – summary tables 2/2016

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
808 562
87 166
169 615
76 416
23 521
349 086
304 478
37 032
20 336
45 390
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

771 658
488 030
246 746
239 760
1 524
215 837
34 246
29 148
4 397
818 874
87 023
166 142
83 566
25 864
354 787
311 442
37 615
22 671
41 206
41 422

772 469
484 887
239 813
240 920
4 154
215 289
36 574
30 556
5 163
815 687
89 579
164 784
77 568
27 547
363 240
319 688
38 518
18 801
35 650
38 508

776 683
488 485
248 809
238 094
1 582
214 360
36 758
31 660
5 420
825 165
88 401
163 525
74 337
30 429
371 098
326 863
37 249
22 791
37 335
36 697

784 849
493 557
249 662
242 678
1 217
218 552
37 901
30 559
4 280
827 780
89 248
161 453
68 216
27 864
377 130
332 985
35 913
30 706
37 250
36 770

-224 988

-216 189
-8 799
-224 988

-1 454

-214 735
-8 799

434 171
389 071
181 144
206 755
1 172
2 265
9 508
28 756
4 571
484 554
20 996
92 992
66 766
16 546
15 306
13 858
229 370
27 608
14 970
14 845

243 174
104 486
68 518
35 923
45
1 180
27 860
101 140
8 508
237 994
66 330
65 467
2 765
10 960
45 328
3 249
15 440
9 697
22 007
21 652

332 492
0
0
0
0
215 107
533
116 852
0
330 220
1 922
2 994
139
358
316 496
315 878
5 838
2 200
273
273

20=1-10

-60 781

-47 216

-43 218

-48 482

-42 931

-50 383

5 180

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

-4 325

-2 489

1 891

-2 358

598

-56 456
-4 690
-19 136
2 874
7 750
-1 442
5 264
51 766
-6 153
47 745
5 780
4 395

-44 727
35 202
1 539
2 677
24 568
-1 708
8 126
79 929
6 043
50 823
27 120
-4 054

-45 109
26 419
504
572
7 459
8 178
9 708
71 528
-1 777
83 002
-688
-9 009

-46 124
21 278
9 358
765
1 700
897
8 556
67 402
14 735
64 872
-6 800
-5 405

-43 529
-11 875
-9 937
3 269
-2 519
-5 047
2 360
31 654
5 055
33 151
120
-6 671

:
3 518
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
193 471

:
-16 504
30 586

:
-4 802
166 339

108 679

-188 195

-47 090

-171 141

-18 006

:

:

:

:

:

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

:
:
887 464
:
:
439 130
75 996
27 155
94 680
124 966
4 229
116 333
2 334 006
219 932
1 819 914
183 792
110 369
-1 894 876
:
Table B - Government debt and link with the deficit

:
:
:
:
:
388 737
73 446
23 732
62 672
123 795
4 229
105 092
1 958 492
215 665
1 466 013
157 092
119 721
-1 569 755
:

:
:
889 185
:
:
429 215
76 155
26 331
87 211
130 177
4 229
109 341
2 231 892
221 708
1 701 882
184 212
124 089
-1 802 677
:

:
:
900 342
:
:
455 606
85 617
27 884
96 440
124 397
4 229
121 268
2 567 747
234 667
2 037 525
176 991
118 564
-2 112 141
:

:
:
:
:
:
447 249
75 877
31 346
94 020
125 568
4 229
120 438
2 620 925
239 722
2 097 261
177 111
106 831
-2 173 676
:

57=20

-60 781

-47 216

-43 218

-48 482

-42 931

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

56 262
-4 519

:

:

:

:
1 907 769
153 256
1 604 157
131 181
1 472 975
150 357
16 805
133 552
13 118
0
101 407

82 110
34 894

35 200

4 057

-1 876

-2 487
1 989 878
160 257
1 654 161
151 555
1 502 606
175 460
19 181
156 280
36 932
0
106 715

80 135
36 917

26 420

9 008

-404

1 892
2 070 013
158 481
1 734 489
140 581
1 593 908
177 044
16 592
160 452
44 156
0
107 380

67 107
18 625

21 280

5 405

-5 701

-2 359
2 137 119
173 215
1 792 303
124 540
1 667 763
171 601
13 884
157 717
45 998
0
117 730

35 554
-7 377

-11 875

6 673

-2 774

598
2 172 673
178 271
1 822 224
115 032
1 707 192
172 178
14 738
157 440
43 901
0
111 452

Table C - Memorandum items

75
76
77=20+18-76
78

79

320 918
42 682
-58 073
1 637 463

315 448
43 412
-49 422
1 613 265

315 416
44 428
-51 996
1 604 599

312 909
44 108
-55 255
1 620 381

310 982
44 549
-50 230
1 642 444

3 460

3 391

3 354

3 344

3 325

628
0
2 305
-1 677
1
-1
627
0
2 306
-1 678
0

-1
0

:

-52 423
-1
-9 259
-43 164
0

0
-52 423
0
-9 258
-43 165
-1

641
641

626

0

12

2
-52 164
0
-9 258
-24
-9 234
-42 906
0
-42 906

133

-50 516
-12 593
-9 974
368
-677
-6 210
3 900
37 923
5 055
35 748
2 903
-5 782

:
5 020
20 444

-15 424

:

:
:
:
:
:
334 656
48 270
1 959
121 819
105 790
:
56 819
2 474 541
239 722
2 089 525
100 345
44 950
-2 139 885
:

-50 383

39 732
-10 651

-12 592

5 784

-3 975

132
2 089 028
178 271
1 814 489
115 057
1 699 432
96 269
7 442
88 827
:
:
:

132 680
21 651
-57 064

1 460

3 720
-4 655
202
-2 949
404
-85
-2 227
-8 375
0
-4 903
-1 006
-2 467

:
-249
1 081

-1 330

-994

3 266
4 745
-165
3 545
-569
1 247
688
1 479
0
0
-99
1 578

:
-1 252
-1

-1 251

:

:

:
:
:
:
:
56 888
17 236
3 909
7 084
17 609
:
11 050
187 784
0
16 994
119 817
50 973
-130 896
:

5 180

-4 719
461

-4 655

2 466

1 190

1 460
135 696
-
16 994
0
16 994
118 702
7 218
111 485
:
:
:

172 647
22 361
4 826

:
:
:
:
:
108 128
10 372
34 737
8 281
2 169
:
52 569
11 023
0
0
114
10 909
97 105
:

2 272

-100
2 172

4 745

-1 577

0

-996
114
-
-
-
-
114
79
35
:
:
:

5 655
537
2 008

 Government finance statistics – summary tables 2/2016

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
49.4
5.3
10.4
4.7
1.4
21.3
18.6
2.3
1.2
2.8
2.8

47.8
30.3
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
30.2
14.9
15.0
0.3
13.4
2.3
1.9
0.3
50.8
5.6
10.3
4.8
1.7
22.6
19.9
2.4
1.2
2.2
2.4

47.9
30.1
15.4
14.7
0.1
13.2
2.3
2.0
0.3
50.9
5.5
10.1
4.6
1.9
22.9
20.2
2.3
1.4
2.3
2.3

47.8 -13.7
30.1
15.2
14.8
0.1
13.3
2.3
1.9 -13.2
-0.5
0.3
50.4 -13.7

-0.1

5.4
9.8
4.2
1.7
23.0
20.3

2.2 -13.1
-0.5
1.9
2.3
2.2

26.4
23.7
11.0
12.6
0.1
0.1
0.6
1.8
0.3
29.5
1.3
5.7
4.1
1.0
0.9
0.8
14.0
1.7
0.9
0.9

14.8
6.4
4.2
2.2
0.0
0.1
1.7
6.2
0.5
14.5
4.0
4.0
0.2
0.7
2.8
0.2
0.9
0.6
1.3
1.3

20.2
0.0
0.0
0.0
0.0
13.1
0.0
7.1
0.0
20.1
0.1
0.2
0.0
0.0
19.3
19.2
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

-3.7

-2.9

-2.7

-3.0

-2.6

-3.1

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

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

:
:
:

:
0.9
0.2

0.0

-4.2
1.6
0.4
0.5
0.5
-0.2
0.2
5.7
1.2
3.0
0.7
0.8

:
0.4
0.4

-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

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

-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

-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

-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

-0.3

-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
5.0
0.4
3.2
1.7
-0.3

:
0.3
12.0

0.1

-2.8
1.6
0.0
0.0
0.5
0.5
0.6
4.5
-0.1
5.2
0.0
-0.6

:
-1.0
1.9

-0.1

-2.8
1.3
0.6
0.0
0.1
0.1
0.5
4.2
0.9
4.0
-0.4
-0.3

:
-0.3
10.3

0.0

-2.7
-0.7
-0.6
0.2
-0.2
-0.3
0.1
1.9
0.3
2.0
0.0
-0.4

:
0.2
1.3

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 (in thousands of 
persons)

(*) includes lending or borrowing via the EFSF

:

:

:

:

:

:

:

:

:

:

:

:

:

:
:
:
:
:
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

:
:
55.1
:
:
26.6
4.7
1.6
5.4
8.1

:
:
55.3
:
:
27.4
4.7
1.7
5.9
7.8

:
:
55.6
:
:
28.1
5.3
1.7
6.0
7.7

:
:
:
:
:
27.2
4.6
1.9
5.7
7.6

6.4

6.2

6.2

6.2

5.5

6.2

4.6

7.3
6.5
121.2 119.0 119.0 116.4 111.7 114.5 127.3 126.0 119.6 138.3 145.5 158.5 159.6
13.8
13.2
14.0
14.6
13.7
96.1
89.5 105.5 113.4 125.7 127.7
97.0
9.4
10.8
11.5
9.5
6.8
6.5
6.9
6.6
-95.9 -111.7 -118.1 -130.3 -132.3
-91.9 -102.6 -101.1
:
:

13.8
93.3
6.1
5.8
-95.8 -96.5
:

14.4
85.7
9.7
6.5
-92.4
:

13.2
82.8
9.3
6.4
-88.8
:

14.8
89.1
8.5
6.6
-95.8
:

11.6
92.3
8.3
9.1

12.9
86.0
9.0
6.6

11.4
7.7

10.9
7.3

9.6
7.3

14.5

13.7

6.4

6.8

7.2

7.5

:

:

:

:

:

:

:

-7.3

-1.3

-4.2

-3.6

8.3
1.1

1.4
0.1

4.6
0.5

4.5
0.9

-1.5

1.1
-0.4

-2.7

-5.3

-4.2

4.0
1.3

6.3
1.0

5.1
0.8

-3.7

3.4
-0.3

:

:

:

:

:

:

:

:

:

:

:

:

:

:

:

:

:

:

:

:

:

:

:

:

:

:

:

-2.9

-2.7

-3.0

5.1
2.2

2.2

0.3

-0.1

5.0
2.3

1.6

0.6

0.0

4.1
1.1

1.3

0.3

-0.4

-2.6

2.2
-0.4

-0.7

0.4

-0.2

:

:

:
:
: 105.1 101.9 102.6
10.1
:
83.1
:
7.9
:
75.2
:
9.4
:
0.8
:
8.6
:
:
:
:
:
5.4
5.8

9.3
89.7
8.2
81.4
6.1
0.6
5.5
:
:
5.3

10.0
83.7
7.9
75.8
8.2
0.8
7.4
:
:
4.8

:

:

:

:

:

9.9

0.1

-0.1

-0.2

10.7

0.0
99.8 102.4 112.5 115.4 116.5 123.3 129.0 131.9 132.3
10.9
9.4
9.9
98.0 102.5 108.1 110.6 110.9
7.7
7.0
8.8
99.3 102.9 103.9
10.5
10.6
11.0
0.9
0.9
1.0
9.6
9.7
10.0
2.7
2.8
2.8
0.0
0.0
0.0
6.8
7.3
6.7

9.9
93.5
8.9
84.6
9.2
1.0
8.2
0.0
0.0
6.6

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

9.0
84.8
9.0
75.8
8.6
0.8
7.8
:
:
5.3

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

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
-3.2

19.3
2.7
-3.4

18.9
2.7
-3.1

8.1
1.3
-3.5

0.0

-3.1
-0.8
-0.6
0.0
0.0
-0.4
0.2
2.3
0.3
2.2
0.2
-0.4

:
0.3
1.2

0.0

:

:
:
:
:
:
20.4
2.9
0.1
7.4
6.4

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

0.0
0.0

:

-3.2
0.0
-0.6
-2.6
0.0

0.0
3.5
-3.2 150.7
0.0
14.6
-0.6 127.2
6.1
-2.6
2.7
0.0
-130.3
:

-3.1

2.4
-0.6

-0.8

0.4

-0.2

0.0
0.0

0.0

0.0

0.0

0.0
0.0
-3.2 127.2
0.0
10.9
-0.6 110.5
0.0
7.0
-0.6 103.5
5.9
-2.6
0.5
0.0
5.4
-2.6
:
:
:

0.1

-0.1

0.2
-0.3
0.0
-0.2
0.0
0.0
-0.1
-0.5
0.0
-0.3
-0.1
-0.2

:
0.0
0.1

0.0

:

:
:
:
:
:
3.5
1.0
0.2
0.4
1.1

0.7
11.4
0.0
1.0
7.3
3.1
-8.0
:

0.3

-0.3
0.0

-0.3

0.2

0.1

0.1
8.3
-
1.0
0.0
1.0
7.2
0.4
6.8
:
:
:

10.5
1.4
0.3

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

0.0

:

:
:
:
:
:
6.6
0.6
2.1
0.5
0.1

3.2
0.7
0.0
0.0
0.0
0.7
5.9
:

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

 Government finance statistics – summary tables 2/2016

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
0.0
:

:
:
:
:
:
-1.1
4.3
-15.6
1.7
-8.8
0.0
9.7
4.1
16.7
3.5
2.1
-15.4
5.3
:

:
:
:
:
:
0.1
3.1
-13.9
3.1
-5.6
0.0
7.0
2.6
8.2
2.1
-4.2
1.9
3.1
:

:
:
:
:
:
5.9
-14.7
1.1
0.4
14.7
0.0
14.4
1.0
-15.3
0.7
55.2
-1.1
-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

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
5.3
:

-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
1.0
-0.2
-1.7
11.0
1.2
1.2
1.9
0.4
2.8
-3.2
-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
5.0
6.8
5.7
-78.2
-0.2
2.5
-1.1
18.4
1.3
-0.2
-2.0
9.4
10.0
1.6
2.3
1.6
11.5
-9.2
-8.5

9.1
2.1
11.3
39.2
-1.4
7.7
4.1
2.8
3.5
17.3
-3.4

:
1.4
9.9

12.0

0.1
-0.6
-2.8
0.5
172.6
-0.3
6.8
4.8
17.4
-0.4
2.9
-0.8
-7.2
6.5
2.4
2.6
2.4
-17.1
-13.5
-7.0

6.2
0.7
2.2
8.6
6.3
8.9
3.2
-0.8
4.9
-0.4
-7.3

:
-3.8
1.4

2.6

0.5
0.7
3.8
-1.2
-61.9
-0.4
0.5
3.6
5.0
1.2
-1.3
-0.8
-4.2
10.5
2.2
2.2
-3.3
21.2
4.7
-4.7

4.8
12.3
2.8
1.8
0.7
7.4
2.9
6.7
3.6
-3.7
-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
4.5
:

-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
0.2
:

-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
-0.1
:

-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
4.9
:

-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
7.6
:

-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
0.5
:

-3.8

4.6
0.8

:

:

:

:
4.6
0.7
5.3
-7.2
6.7
1.4
2.5
1.2

:
:
:
:
:
-2.8
-20.5
12.9
8.0
-2.3
0.0
3.0
-3.1
-2.8
-5.0
3.8
12.7
-3.2
:

-3.3

3.0
-0.2

:

:

:

:
3.0
-2.3
3.6
1.0
3.8
2.9
9.6
2.1
235.6

:
:
:
:
:
10.4
3.7
11.0
39.2
5.2
0.0
4.0
14.0
2.8
16.1
17.3
3.6
14.8
:

:
:
-0.2
:
:
2.3
-0.2
3.1
8.6
-4.0
0.0
6.4
4.6
-0.8
6.9
-0.2
-11.1
5.1
:

:
:
1.5
:
:
3.8
12.7
2.7
1.9
-0.5
0.0
4.2
10.0
6.7
12.0
-3.7
7.4
11.5
:

-2.5

-2.2

-2.3

4.3
1.8

1.8

0.2

-0.1

-0.1
4.3
4.6
3.1
15.5
2.0
16.7
14.1
17.0
181.5

4.0
1.9

1.3

0.5

0.0

0.1
4.0
-1.1
4.9
-7.2
6.1
0.9
-13.5
2.7
19.6

3.2
0.9

1.0

0.3

-0.3

-0.1
3.2
9.3
3.3
-11.4
4.6
-3.1
-16.3
-1.7
4.2

13.6

-13.8

5.2

0.6

9.6

-5.3

1.0
1.6

2.0

-1.4

-2.1
-0.3

2.1

-1.4

-1.7
1.7

-1.5

-2.0

0.0
2.3

-0.5

-1.1

-0.8
-0.7

1.0

-0.3

-0.6
1.0

1.4

-0.6

1.1
1.0
0.3
1.9
-23.1
2.0
3.1
-3.5
-21.0
0.3
1.0
-1.3
-8.2
-8.4
1.6
1.9
-3.6
34.7
-0.2
0.2

-2.6
-11.6
11.7
-2.6
-4.1
1.9
1.2
2.2
1.6
0.1
-5.6

:
0.8
0.8

0.9

:

:
:
:
:
:
-1.8
-11.4
12.4
-2.5
0.9
0.0
-0.7
2.1
2.2
2.9
0.1
-9.9
2.9
:

-2.0

1.7
-0.3

-0.6

0.3

-0.1

0.0
1.7
2.9
1.7
-7.6
2.4
0.3
6.2
-0.2
-4.6

 Government finance statistics – summary tables 2/2016

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
142
64
560
560
209
47
343
343

3 400
2 246
1 215
1 024
7
647
257
251
0
3 631
351
1 328
330
134
891
891
201
54
343
343

5 472
3 493
2 219
1 150
124
1 111
412
445
11
5 793
576
2 001
466
95
1 726
1 712
365
63
502
502

5 997
3 961
2 490
1 470
1
1 128
416
481
10
6 161
682
2 159
465
77
1 786
1 767
361
117
514
514

7 114
5 061
2 980
2 078
3
1 195
518
332
8
6 550
743
2 311
486
65
1 836
1 814
444
167
498
506

7 430
5 213
3 108
2 104
1
1 333
513
364
8
7 265
826
2 503
490
70
2 084
2 062
561
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
511
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

-229
259
43
0
225
-62
53
488
355
66
63
4

:
-180
-8

-172

:

:
:
:
:
:
2 806
1 071
0
298
1 381
0
56
5 885
1 000
4 184
629
71
-3 079
:

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

Net acquisition of financial assets

61=(-)33

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

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

79

Government employment (in thousands of persons)

(*) includes lending or borrowing via the EFSF

:
:

:

:

:

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

:
:

:

:

:

:
5 814
1 000
4 184
1 499
2 685
629
0
629
:
:
1 071

16

-337
110
35
0
25
4
46
446
0
330
90
27

:
85
-2

87

:

:
:
:
:
:
4 494
1 892
0
400
1 914
0
288
9 402
0
6 716
2 590
96
-4 907
:

-321

429
107

:

:

:

:
9 311
0
6 722
635
6 087
2 590
0
2 590
:
:
1 892

57

-221
-121
-46
0
-89
4
10
100
0
26
69
5

:
46
0

46

:

:
:
:
:
:
4 419
1 846
0
311
1 964
0
298
9 502
0
6 743
2 668
91
-5 082
:

-164

79
-85

:

:

:

:
9 390
0
6 722
533
6 188
2 668
0
2 668
:
:
1 846

14

550
453
363
0
23
25
43
-97
0
-178
88
-7

:
151
49

102

:

:
:
:
:
:
5 023
2 209
0
334
2 140
0
341
9 454
0
6 565
2 806
84
-4 431
:

564

-20
544

:

:

:

:
9 370
0
6 565
202
6 363
2 805
1
2 804
:
:
2 209

9

156
-721
-740
0
42
-58
35
-877
0
-1 439
553
10

:
-582
9

-591

:

:
:
:
:
:
3 720
806
0
375
2 163
0
376
8 587
0
5 126
3 367
94
-4 866
:

165

-877
-713

:

:

:

:
8 493
0
5 126
476
4 649
3 367
2
3 365
:
:
806

28

-1 043
438
295
0
93
4
46
1 480
0
1 536
-62
7

:
100
-2

101

:

:
:
:
:
:
4 258
1 100
0
469
2 267
0
422
10 065
0
6 661
3 304
100
-5 808
:

-1 015

1 472
457

:

:

:

:
9 965
0
6 661
926
5 736
3 304
6
3 297
0
0
1 100

13

-925
-100
-223
0
125
0
-3
824
0
824
-13
13

:
157
-6

163

:

:
:
:
:
:
4 314
877
0
595
2 423
0
419
10 883
0
7 485
3 285
113
-6 569
:

-912

805
-107

:

:

:

:
10 770
0
7 485
488
6 997
3 285
6
3 278
43
0
877

3 495
260
-366
19 300

70

935
80
208
7 678

49

1 590
112
-1
10 595

56

2 458
212
-31
14 822

62

2 714
232
118
16 000

63

2 880
245
817
17 512

66

3 219
276
467
19 006

68

3 494
233
-508
18 674

69

 Government finance statistics – summary tables 2/2016

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
4 609
2 703
1 905
2
1 510
485
406
8
8 149
811
2 825
566
95
2 580
2 571
526
233
513
513

6 596
4 328
2 475
1 853
0
1 362
453
447
6
7 486
744
2 573
563
95
2 484
2 478
403
439
185
360

6 924
4 368
2 593
1 775
0
1 445
491
616
5
8 467
655
2 299
497
80
2 469
2 465
395
1 763
308
308

6 883
4 321
2 601
1 719
1
1 483
525
544
10
7 080
692
2 225
495
72
2 468
2 463
463
328
338
338

20=1-10

-1 122

-1 130

-891

-1 543

-196

Government financing

21=20-22

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

14

-1 136
972
855
0
188
0
-72
2 108
0
1 382
719
7

18

-1 148
1 533
-639
0
305
1 861
7
2 681
0
319
2 244
118

7

-898
2 229
652
1 500
1
68
8
3 127
0
-1 533
4 699
-39

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

:
117
-1

118

:

:
-916
-849

-66

:

:
-639
507

-1 146

:

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

:
:
:
:
:
7 610
1 746
1 500
1 088
2 914
0
363
18 455
0
7 318
10 938
199
-10 845
:
Table B - Government debt and link with the deficit

:
:
:
:
:
6 020
1 093
0
1 087
3 485
0
355
14 821
0
8 338
6 245
238
-8 801
:

:
:
:
:
:
5 403
1 733
0
783
2 540
0
348
12 990
0
8 867
4 002
120
-7 587
:

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
1 733

3 664
290
-684
19 731

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
1 093

3 500
277
-894
19 467

70

-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
3 246

3 203
265
-971
18 118

68

-4

-1 539
-1 085
408
-1 500
-70
35
43
454
0
-812
1 175
92

:
1 077
201

876

:

:
:
:
:
:
7 603
2 154
0
1 018
4 026
0
405
19 110
0
6 680
12 139
291
-11 508
:

-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
2 154

2 796
252
-1 486
17 567

66

-15

-181
-238
-316
0
10
6
63
-57
0
-839
894
-112

:
31
282

-251

:

:
:
:
:
:
7 396
1 837
0
1 028
4 063
0
468
19 336
0
6 088
13 068
180
-11 940
:

-196

147
-50

-183

86

82

-36
18 966
0
5 893
399
5 495
13 072
0
13 072
339
0
1 837

2 764
257
-116
17 637

65

-148

-148
0
-148

-21

-127
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

5 200
4 233
2 514
1 719
1
0
426
534
6
5 412
569
2 105
511
72
969
965
567
328
292
292

-212

-21

-191
-227
-256
0
-40
6
64
-36
214
-996
858
-112

:
31
282

-251

:

:
:
:
:
:
7 080
1 498
0
1 058
4 063
:
461
26 925
7 669
6 351
12 831
74
-19 845
:

-212

167
-45

-179

86

82

-36
26 661
7 669
6 156
447
5 710
12 835
0
12 835
:
:
:

2 571
232
-152

291
88
88
0
0
0
99
100
4
287
111
120
6
0
0
0
5
0
45
45

1 541
0
0
0
0
1 483
0
58
0
1 529
12
0
0
0
1 498
1 498
19
0
0
0

4

13

4

0
-14
-14
0
0
0
0
-14
0
0
-14
0

:
0
0

0

:

:
:
:
:
:
172
172
0
0
0
:
0
373
0
0
267
106
-201
:

4

-14
-11

-11

0

0

0
267
-
0
0
0
267
0
267
:
:
:

182
25
24

3

10
10
168
-157
0
0
-1
0
0
0
0
0

:
0
0

0

:

:
:
:
:
:
8 106
7 835
263
0
0
:
8
0
0
0
0
0
8 106
:

13

0
13

13

0

0

0
0
-
0
0
0
0
0
0
:
:
:

12
0
13

 Government finance statistics – summary tables 2/2016

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
7.8
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

32.1
21.2
11.5
9.7
0.1
6.1
2.4
2.4
0.0
34.3
3.3
12.5
3.1
1.3
8.4
8.4
1.9
0.5
3.2
3.2

36.9
23.6
15.0
7.8
0.8
7.5
2.8
3.0
0.1
39.1
3.9
13.5
3.1
0.6
11.6
11.6
2.5
0.4
3.4
3.4

37.5
24.8
15.6
9.2
0.0
7.1
2.6
3.0
0.1
38.5
4.3
13.5
2.9
0.5
11.2
11.0
2.3
0.7
3.2
3.2

40.6
28.9
17.0
11.9
0.0
6.8
3.0
1.9
0.0
37.4
4.2
13.2
2.8
0.4
10.5
10.4
2.5
1.0
2.8
2.9

39.1
27.4
16.4
11.1
0.0
7.0
2.7
1.9
0.0
38.2
4.3
13.2
2.6
0.4
11.0
10.9
3.0
0.8
3.0
3.0

36.5
23.7
14.1
9.6
0.0
7.8
2.3
2.5
0.1
41.9
4.8
14.6
2.3
0.2
12.1
11.9
2.7
1.2
4.0
4.0

37.1
23.7
14.3
9.4
0.0
8.0
2.4
2.9
0.1
41.8
4.4
14.3
2.0
0.3
12.8
12.7
2.4
1.3
4.2
4.2

36.4
23.8
13.6
10.1
0.0
7.9
2.3
2.4
0.1
42.1
4.4
14.6
2.2
0.4
13.2
13.2
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

36.4
23.9
13.7
10.2
0.0
7.5
2.5
2.5
0.0
41.3
4.1
14.2
3.1
0.5
13.7
13.7
2.2
2.4
1.0
2.0

39.4
24.9
14.8
10.1
0.0
8.2
2.8
3.5
0.0
48.2
3.7
13.1
2.8
0.5
14.1
14.0
2.3
10.0
1.8
1.8

39.0
24.5
14.7
9.7
0.0
8.4
3.0
3.1
0.1
40.1
3.9
12.6
2.8
0.4
14.0
14.0
2.6
1.9
1.9
1.9

-0.8

-0.8
0.0
-0.8

-0.1

-0.7
0.0

29.5
24.0
14.3
9.7
0.0
0.0
2.4
3.0
0.0
30.7
3.2
11.9
2.9
0.4
5.5
5.5
3.2
1.9
1.7
1.7

1.6
0.5
0.5
0.0
0.0
0.0
0.6
0.6
0.0
1.6
0.6
0.7
0.0
0.0
0.0
0.0
0.0
0.0
0.3
0.3

8.7
0.0
0.0
0.0
0.0
8.4
0.0
0.3
0.0
8.7
0.1
0.0
0.0
0.0
8.5
8.5
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

-5.4

-4.7

-5.7

-5.8

-4.9

-8.8

-1.1

-1.2

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

:

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

0.0

-2.2
2.4
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

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

:
0.6
0.0

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

:
0.3
0.0

0.1

3.1
2.6
2.1
0.0
0.1
0.1
0.2
-0.6
0.0
-1.0
0.5
0.0

:
0.9
0.3

0.0

0.8
-3.8
-3.9
0.0
0.2
-0.3
0.2
-4.6
0.0
-7.6
2.9
0.1

:
-3.1
0.0

0.2

-5.6
2.3
1.6
0.0
0.5
0.0
0.2
7.9
0.0
8.2
-0.3
0.0

:
0.5
0.0

0.1

-4.8
-0.5
-1.2
0.0
0.6
0.0
0.0
4.3
0.0
4.3
-0.1
0.1

:
0.8
0.0

0.1

0.1

0.0

-5.8
4.9
4.3
0.0
1.0
0.0
-0.4
10.7
0.0
7.0
3.6
0.0

-5.9
7.9
-3.3
0.0
1.6
9.6
0.0
13.8
0.0
1.6
11.5
0.6

-5.0
12.3
3.6
8.3
0.0
0.4
0.0
17.3
0.0
-8.5
25.9
-0.2

:
0.6
0.0

:
-4.7
-4.4

:
-3.5
2.8

0.0

-8.8
-6.2
2.3
-8.5
-0.4
0.2
0.2
2.6
0.0
-4.6
6.7
0.5

:
6.1
1.1

:
-1.7
-0.1

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

:

-0.1

-1.0
-1.3
-1.8
0.0
0.1
0.0
0.4
-0.3
0.0
-4.8
5.1
-0.6

:
0.2
1.6

:

:
:
:
:
:

41.9 -45.1
10.4 -43.5
-1.5
-0.2
0.0

0.0
5.8
23.0

-0.1

-1.1
-1.3
-1.5
0.0
-0.2
0.0
0.4
-0.2
1.2
-5.6
4.9
-0.6

:
0.2
1.6

0.0

:

:
:
:
:
:
40.1
8.5
0.0
6.0
23.0

:
:
:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:

:

:

:

:

:

:

:

:

:

:

:
:
:
:
:
30.9
5.6
0.0
5.6
17.9

:
:
:
:
:
42.0
9.6
8.3
6.0
16.1

:
:
:
:
:
43.3
12.3
0.0
5.8
22.9

:
:
:
:
:
26.5
10.1
0.0
2.8
13.0

0.5
55.5
9.4
39.5
5.9
0.7
-29.1
:

:
:
:
:
:
30.3
12.8
0.0
2.7
12.9

1.9
63.4
0.0
45.3
17.5
0.6
-33.1
:

:
:
:
:
:
27.6
11.5
0.0
1.9
12.3

1.9
59.4
0.0
42.1
16.7
0.6
-31.8
:

:
:
:
:
:
28.7
12.6
0.0
1.9
12.2

1.9
54.0
0.0
37.5
16.0
0.5
-25.3
:

:
:
:
:
:
19.6
4.2
0.0
2.0
11.4

2.0
45.2
0.0
27.0
17.7
0.5
-25.6
:

:
:
:
:
:
22.8
5.9
0.0
2.5
12.1

2.3
53.9
0.0
35.7
17.7
0.5
-31.1
:

:
:
:
:
:
22.4
4.5
0.0
3.1
12.6

2.2
56.4
0.0
38.8
17.0
0.6
-34.0
:

:
:
:
:
:
27.4
8.8
0.0
4.0
12.9

1.8
65.8
0.0
44.9
20.3
0.6
-38.5
:

0.0

2.7

2.3

2.0

1.8

2.6
76.1 101.9 108.8 109.6 -45.1 152.7
43.5
36.0
72.8
0.4
-112.5
:

0.0 -43.5
-1.5
-0.2
0.0

0.0
40.4
60.4
1.1
-59.9
:

0.0
38.0
69.1
1.7
-65.5
:

34.5
74.1
1.0
-67.7
:

0.0
42.8
32.1
1.2
-45.2
:

:
:

:

:

:

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

:
:

:

:

:

:
54.9
9.4
39.5
14.1
25.3
5.9
0.0
5.9
:
:
10.1

2.9
0.7

:

:

:

:
62.8
0.0
45.3
4.3
41.1
17.5
0.0
17.5
:
:
12.8

-1.0

0.5
-0.5

3.2

-0.1
3.1

0.9

-5.4

-4.6
-3.7

7.9
2.4

-4.7

4.2
-0.6

:

:

:

:
58.7
0.0
42.0
3.3
38.7
16.7
0.0
16.7
:
:
11.5

:

:

:

:
53.5
0.0
37.5
1.2
36.3
16.0
0.0
16.0
:
:
12.6

:

:

:

:
44.7
0.0
27.0
2.5
24.5
17.7
0.0
17.7
:
:
4.2

:

:

:

:
53.4
0.0
35.7
5.0
30.7
17.7
0.0
17.7
0.0
0.0
5.9

:

:

:

:
55.8
0.0
38.8
2.5
36.3
17.0
0.0
17.0
0.2
0.0
4.5

-5.7

-5.8

-4.9

13.2
7.4

7.9

-0.6

17.0
12.1

12.3

0.2

0.0

-0.4

-8.8

1.7
-7.1

-6.2

-0.5

-0.2

-1.1

0.8
-0.3

-1.0

0.5

0.5

-1.2

0.9
-0.3

-1.0

0.5

0.5

0.0
0.0

0.0

0.0

0.0

0.0

0.0

0.0

-0.2

-0.2

-0.2
79.3 102.2 107.1 107.5 -45.1 151.2
43.5
34.9
2.5
32.4
72.8
0.0
72.8
:
:
:

0.0 -43.5
-1.5
-0.3
-1.2
-0.2
0.0
-0.2

0.0
38.0
10.3
27.7
69.1
0.0
69.1
2.1
0.0
12.3

0.0
41.8
15.1
26.7
60.4
0.0
60.4
2.2
0.0
17.9

0.0
47.2
14.7
32.5
32.1
0.0
32.1
2.1
0.0
5.6

33.4
2.3
31.2
74.1
0.0
74.1
1.9
0.0
10.4

10.6
5.0

:

:

:

:
65.2
0.0
44.9
7.3
37.7
20.3
0.0
20.3
0.7
0.0
8.8

12.2
1.0
2.7

15.0
1.1
0.0

16.6
1.4
-0.2

17.0
1.5
0.7

16.4
1.4
4.7

16.9
1.5
2.5

18.7
1.2
-2.7

18.1
1.3
-1.9

18.6
1.5
-3.5

18.0
1.4
-4.6

17.7
1.5
-5.4

15.9
1.4
-8.5

15.7
1.5
-0.7

14.6
1.3
-0.9

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 (in thousands of 
persons)

(*) includes lending or borrowing via the EFSF

 Government finance statistics – summary tables 2/2016

0.0

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

:
0.0
0.0

0.0

:

:
:
:
:
:
1.0
1.0
0.0
0.0
0.0

0.0
2.1
0.0
0.0
1.5
0.6
-1.1
:

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
:
:
:

1.0
0.1
0.1

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

:

:
:
:
:
:
46.0
44.4
1.5
0.0
0.0

0.0
0.0
0.0
0.0
0.0
0.0
46.0
:

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

:
-6.6
-0.2

6.4

:
5.2
-0.2

-5.1

:
-0.3
0.4

1.1

:
-0.4
0.1

0.6

:
9.2
0.2

-7.3

-1.9

-0.9

-2.0

:

:

:

:

:

:

:

:

:

:

:

:

:

:

:

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
0.5
-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
-2.2
-22.7
14.8
14.8
8.4
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
-0.3
1.0
13.6
14.0
-17.3
-12.8
5.9
15.5

11.6
9.8
48.7
75.0
18.6
3.6
20.6
19.3
22.1
19.1
18.4
37.7
24.4
18.3
18.3

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

9.5
4.2

309.2
-3.8
1937.3
9.0
55.0
1.6
11.0
5.2

15.0
35.4

8.1
0.0
29.4
11.3
-8.0
18.9
-9.3
22.2

4.2
4.9

5.2
0.0
72.0
9.5
-100.0
-0.9
282.8
5.9

7.3
11.5

7.5
-1.4
61.6
14.1

16.1
9.6
13.3

5.8
9.5

2.9
0.2
21.1
8.9

11.6
3.4
-13.6

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

:
:
:
:
:
2.9
4.4

309.2
-15.1

1937.3
8.9
55.0
1.6
9.6
5.2
15.0
:

:
:
:
:
:
20.2
35.4

8.1
10.5

29.4
11.1
-8.0
18.9
-11.1
22.2
2.9
:

:
:
:
:
:
3.9
4.9

5.2
-0.7

72.0
9.9
-100.0
-0.9
287.2
5.9
16.4
:

:
:
:
:
:
6.9
11.5

7.5
-2.3

61.6
14.3

16.1
10.0
13.3
21.3
:

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

Table C - Memorandum items

75
76
77=20+18-76
78

79

(**) or contributions for items 22 to 38

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:
:
4.4

2.3
6.8

8.9

1.8

-4.1

11.0
6.9

:

:

:

:
11.0
-8.0
18.9
9.6
24.0
-11.1

-11.1
:
:
35.4

14.4
6.0

7.8

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
:
:
4.9

8.4
12.2

4.0

3.4

:

:

:

:
14.3

16.1
5.7
18.9
10.0

10.0
:
:
11.5

16.6
19.3

8.2

1.7

13.8
13.3
7.4
23.6
41.9
14.2
12.3
18.3
21.3
8.9
11.4
6.1
12.8
-33.4
13.3
12.7
46.4
-7.6
-3.3
-11.2

2.5
1.9

6.6
0.2
18.8
5.0

5.2
3.6
29.8

:
2.0
0.0

9.6
13.4
12.2
27.8
-99.3
1.6
1.1
8.0
-4.6
6.4
18.4
7.9
-0.1
-18.8
3.5
3.2
-1.0
84.5
2.5
2.3

-2.7
-2.4

-22.2
0.2
3.5
1.1

0.4
2.7
5.3

:
1.0
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
4.4
-14.7
2.8
2.7
22.9
43.6
-3.2
-1.5

10.3
19.7

7.3
1.3
14.3
-1.0

-2.6
3.3
-7.8

:
3.4
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
0.9
7.0
13.5
13.7
26.3
-8.5
16.2
14.2

-14.4
-33.5

12.5
-2.7
10.4
-9.3

-21.9
19.7
11.7

:
-11.6
0.1

13.3

-8.4
-15.1
-15.2
-14.9
25.0
9.9
-16.5
29.1
149.4
7.7
8.3
9.0
-11.2
-54.3
8.3
8.2
-8.9
46.2
28.0
28.0

11.8
36.6

24.7
0.2
12.2
17.2

30.0
-1.8
7.1

:
2.7
0.0

-2.1

5.2
3.3
4.6
1.6
-66.7
6.0
9.3
18.2
-49.5
3.2
-4.8
1.3
-9.4
92.2
9.8
10.2
-9.4
12.7
8.8
8.8

-2.4
-20.2

26.7
0.0
-0.6
8.2

12.4
-0.4
13.0

:
3.7
-0.1

-2.8

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

22.5
97.5

31.6
0.0
-17.1
19.4

18.5
21.9
6.1

:
2.7
0.0

-1.8

-2.3
-1.6
0.6
-4.7
200.0
-3.6
7.9
-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

28.4
-36.9

38.9
73.3
2.1
20.6

3.6
56.1
98.0

:
-17.0
-6.5

0.9

-6.0
-6.1
-8.4
-2.7
-83.3
-9.8
-6.7
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
8.5
37.8
-14.0
13.1
-11.9
-10.6
-11.7
-16.3
-0.6
-0.6
-1.9
301.6
66.8
-14.3

-0.6
-1.1
0.3
-3.1
150.0
2.7
6.9
-11.6
110.2
-16.4
5.5
-3.2
-0.4
-10.2
0.0
-0.1
17.2
-81.4
9.5
9.5

37.0
59.7

0.1
2.0
2.1
21.1

-18.4
75.2
-16.4

:
-10.6
3.4

13.0

-14.3
23.4
-100.0
-6.4
1.2
11.8
2.5

-11.1
10.7
46.2

:
14.2
1.1

-8.1

:
:
:
:
:
14.9
9.5

2.9
23.3

21.1
9.1

11.6
4.1
-13.6
4.2
:

-6.3

9.5
3.3

:

:

:

:
9.5

11.8
-19.6
19.3
4.1

4.1
:
:
9.5

-0.1
25.1

7.9

0.0

:
:
:
:
:
4.5
1.9

6.6
4.9

18.8
5.0

5.2
4.4
6.4
5.4
:

-3.6

4.8
1.2

:

:

:

:
4.8

5.0
-28.6
10.4
4.4

4.4
:
:
1.9

7.0
6.9

7.0

1.6

:
:
:
:
:
-1.7
-2.4

-22.2
2.6

3.5
1.1

0.4
3.0
-5.2
3.6
:

-1.8

0.8
-0.9

:

:

:

:
0.8

0.0
-16.0
1.7
3.0

3.0
:
:
-2.4

10.4
9.5

7.9

1.6

:
:
:
:
:
13.7
19.7

7.3
8.9

14.3
-0.5

-2.6
5.1
-7.8
-12.8
:

6.0

-0.2
5.8

:

:

:

:
-0.2

-2.3
-62.2
2.8
5.1

5.1
:
:
19.7

6.1
5.4

9.4

4.8

:
:
:
:
:
-25.9
-63.5

12.5
1.1

10.4
-9.2

-21.9
20.0
11.7
9.8
:

:
:
:
:
:
14.4
36.6

24.9
4.8

12.1
17.2

30.0
-1.9
7.1
19.3
:

1.8

-9.4
-7.6

-11.9

17.3
5.4

:

:

:

:
-9.4

-21.9
136.2
-26.9
20.0
85.1
20.0
:
:
-63.5

:

:

:

:
17.3

30.0
94.3
23.4
-1.9
172.0
-2.0
:
:
36.6

:
:
:
:
:
1.3
-20.2

27.0
6.9

-0.6
8.1

12.4
-0.6
13.0
13.1
:

-9.1

8.1
-1.1

:

:

:

:
8.1

12.4
-47.2
22.0
-0.6
-0.8
-0.6

:
:
:
:
:
25.2
97.5

31.6
4.8

-17.1
19.4

18.5
21.9
6.1
15.5
:

-10.4

19.5
9.1

:

:

:

:
19.5

18.5
193.2
6.3
21.9
8.0
21.9
236.1

:
:
:
:
:
11.4
-36.9

38.9
37.2

2.1
14.1

-6.0
56.0
98.0
16.0
:

-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

:
:
:
:
:
26.4
59.7

0.1
-16.4

2.1
24.5

-12.2
75.1
-16.4
23.2
:

-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

:
:
:
:
:
-0.1
23.4
-100.0
-6.4
38.2

11.8
3.6

-8.7
11.0
46.2
6.1
:

-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

-20.2

97.5

-36.9

196.9

-33.7

-14.7

11.8
13.0

8.5
-15.5

8.5

3.0

-1.8

1.5

0.0
11.3

3.4

1.4

4.9
11.6

2.2

1.4

-4.5
-4.2

-1.3

-1.4

-8.5
-4.6

-6.9

-2.9

-12.7
-4.9

-3.0

-2.9

-1.1
2.1

0.4

-1.5

-3.1
-14.7

1.0
0.1
15.5
-0.3

-12.6
7.4
-38.3

:
0.4
1.5

2.2

:

:
:
:
:
:
-2.7
-14.7

1.0
0.9

15.5
1.2

-8.9
7.7
-38.3
3.8
:

-1.0

0.8
-0.3

-1.0

0.5

0.4

-0.2
0.8

-11.8
-78.1
13.0
7.7

7.7
-6.4

 Government finance statistics – summary tables 2/2016

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
803
194
900
843

7 532
4 562
2 686
1 873
3
1 825
585
405
154
7 681
1 227
2 242
80
167
1 750
1 588
747
25
1 443
1 335

8 079
4 790
2 581
2 205
4
2 038
657
385
209
9 083
1 509
2 773
134
265
2 168
1 969
989
26
1 220
1 256

6 520
3 372
2 047
1 322
3
1 806
719
416
207
8 225
1 152
2 256
286
207
2 629
2 438
685
223
788
917

6 514
3 432
2 103
1 327
2
1 590
689
521
282
8 034
1 181
1 855
313
138
2 565
2 372
747
428
808
848

20=1-10

Net lending ( + ) / net borrowing (-)

-58

-187

-59

-105

-149

-1 004

-1 704

-1 521

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

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

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

79

Government employment (in thousands of persons)

(*) includes lending or borrowing via the EFSF

:

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

:
:
:

:

:

:
:
13 035
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:

-58

:
:

:

:

:

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

-36

-151
-76
-60
0
32
-54
7
75
0
91
-18
2

:
221
0

221

:

:
:
15 573
:
:
1 552
147
0
222
875
0
309
993
0
489
340
164
559
:

-187

72
-115

-74

-3

-1

-37
829
0
489
81
409
340
3
337
:
:
147

13

-72
-44
-125
0
-2
41
43
28
0
-4
13
20

:
149
9

139

:

:
:
20 177
:
:
2 648
226
0
212
1 687
0
522
1 992
43
1 202
352
395
656
:

-59

17
-42

-44

-20

11

12
1 597
43
1 202
102
1 100
352
5
347
:
:
226

-10

-95
409
225
0
-33
-81
298
504
-8
-6
110
408

:
73
15

58

:

:
:
26 572
:
:
3 130
464
0
168
1 679
0
818
2 512
35
1 196
468
813
618
:

-105

102
-3

412

-408

11

-18
1 699
35
1 196
71
1 124
468
5
463
:
:
464

-52

-97
341
240
0
33
12
57
438
-10
-51
274
226

:
321
-17

338

:

:
:
34 041
:
:
3 792
704
0
192
2 038
0
857
2 933
25
1 166
737
1 004
859
:

-149

206
57

316

-226

-8

-25
1 905
25
1 145
64
1 081
734
55
678
:
:
704

55

-1 059
1 682
653
-2
959
47
24
2 741
179
1 446
1 008
108

:
405
-49

454

:

:
:
37 852
:
:
5 878
1 338
0
1 132
2 492
0
917
5 625
186
2 620
1 744
1 074
253
:

-1 004

2 641
1 638

1 707

-108

4

34
4 546
186
2 632
1 302
1 331
1 728
139
1 589
:
:
1 338

-40

-1 665
687
650
0
-24
18
42
2 351
43
-638
2 979
-32

:
53
-104

157

:

:
:
29 610
:
:
6 618
1 989
0
1 104
2 554
5
970
7 872
229
1 982
4 766
895
-1 254
:

-1 704

2 342
638

689

-13

-41

2
6 888
229
1 971
644
1 328
4 688
131
4 557
0
0
1 994

-15

-1 505
-313
-95
-89
-376
159
88
1 192
-212
-1
1 435
-30

:
791
500

291

:

:
:
29 653
:
:
7 096
2 097
86
956
2 858
4
1 099
9 565
442
2 005
6 241
877
-2 469
:

-1 521

1 621
100

-317

30

391

-4
8 508
441
1 958
429
1 528
6 109
8
6 101
0
0
2 187

955
302
-272
4 059

199

1 420
371
-424
6 850

194

2 419
565
-154
13 597

201

2 943
741
54
17 102

202

3 984
934
360
22 592

207

4 830
1 003
-787
24 351

211

3 580
698
-1 614
18 827

196

3 295
753
-1 466
17 938

183

 Government finance statistics – summary tables 2/2016

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
7 242
3 855
2 371
1 482
2
1 795
707
570
316
7 927
1 343
1 940
361
98
2 491
2 269
508
213
973
1 014

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
8 112
1 339
2 005
359
121
2 486
2 248
685
79
1 037
1 057

8 221
4 553
2 790
1 760
2
1 992
761
518
397
8 427
1 427
2 140
337
134
2 608
2 360
674
97
1 009
1 006

8 484
4 825
2 989
1 834
2
2 054
789
445
371
8 854
1 448
2 268
338
160
2 664
2 415
805
109
1 060
1 057

8 714
5 029
3 114
1 912
3
2 111
798
377
400
9 022
1 510
2 414
323
53
2 733
2 433
827
30
1 133
1 114

20=1-10

-684

-182

-207

-369

-309

Government financing

21=20-22

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

-2

-682
-559
-624
-79
31
4
109
124
55
230
-75
-86

-1

-181
160
545
-7
-296
-9
-73
341
-164
1 676
-1 166
-5

11

-218
-336
-352
60
-67
18
6
-118
-101
12
-55
26

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

:
185
57

128

:

:
586
50

536

:

:
-263
24

-287

:

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

:
:
34 647
:
:
6 870
1 645
60
530
3 557
4
1 079
10 043
233
3 924
4 951
935
-3 173
:
Table B - Government debt and link with the deficit

:
:
34 735
:
:
7 468
1 995
0
740
3 574
6
1 159
10 136
335
3 896
4 998
907
-2 668
:

:
:
32 205
:
:
6 722
1 418
7
1 155
2 912
4
1 229
9 745
497
2 212
6 154
881
-3 023
:

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

-684

158
-526

-559

86

-51

-2
8 667
497
2 162
304
1 858
6 008
5
6 003
0
0
1 429

-182

353
171

160

5

6

0
9 020
335
3 838
215
3 622
4 848
1
4 847
0
0
2 001

-207

-127
-334

-336

-26

18

10
8 893
233
3 859
222
3 637
4 801
3
4 798
0
0
1 709

-7

-362
279
199
-49
-83
29
183
641
23
1 691
-1 169
96

:
265
443

-178

:

:
:
:
:
:
7 413
1 901
16
617
3 598
12
1 281
11 126
327
5 570
3 945
1 284
-3 713
:

-369

724
354

279

-96

178

-6
9 616
327
5 495
122
5 374
3 794
11
3 783
0
0
1 929

-3

-306
-1 257
-1 192
-11
-89
-4
39
-951
-107
619
-1 297
-166

:
-214
16

-230

:

:
:
:
:
:
5 943
723
1
522
3 299
9
1 397
10 191
220
6 163
2 623
1 185
-4 249
:

-309

-770
-1 079

-1 257

166

15

-3
8 846
220
6 086
70
6 016
2 541
19
2 521
0
0
734

Table C - Memorandum items

75
76
77=20+18-76
78

79

3 698
897
-609
20 269

185

3 799
970
-114
21 848

191

4 021
964
-162
22 774

190

4 145
966
-275
23 608

184

4 395
967
-143
24 348

178

-961

-881
-80
-961

-8

-874
-80

-96
-82
0
-62
0
49
-96
-82
0
-62
49

-2
2

:

-1 565
-529
0
-919
-4

-113
-1 561
-529
0
-919
-113

-143
-143

-96

-49

1

0
-1 444
-526
0
0
0
-918
0
-918

5 071
3 658
2 924
732
3
59
597
380
377
5 493
932
1 296
300
46
376
206
1 631
89
821
792

-421

-5

-417
-1 231
-1 209
-11
-25
-10
24
-815
-25
619
-1 258
-151

:
-204
43

-248

:

:
:
:
:
:
5 364
512
1
1 440
2 321
:
1 090
9 738
749
6 163
2 022
804
-4 374
:

-421

-655
-1 076

-1 231

151

9

-5
8 836
746
6 086
70
6 016
2 004
19
1 985
:
:
:

2 373
568
-168

2 340
1 371
191
1 180
-
16
201
674
79
2 260
574
1 107
30
7
173
44
38
21
310
321

2 264
0
-
-
-
2 036
0
204
24
2 231
3
11
0
0
2 184
2 184
31
1
1
1

80

33

1

78
15
5
0
-1
7
3
-64
0
0
23
-87

:
4
-29

33

:

:
:
:
:
:
1 562
277
0
1
982
:
301
1 945
-
0
1 521
424
-384
:

80

28
108

15

87

5

1
1 454
0
0
0
0
1 454
1
1 454
:
:
:

2 006
396
-6

0

33
55
94
0
0
-1
-37
23
-
0
0
23

:
-11
0

-11

:

:
:
:
:
:
582
463
0
0
0
:
119
69
-
0
0
69
513
:

33

0
33

56

-23

0

0
0
0
0
0
0
0
0
0
:
:
:

16
2
32

 Government finance statistics – summary tables 2/2016

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
12.3
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
3.8
0.9
3.5
3.4

35.5
20.5
12.6
7.9
0.0
8.3
3.2
2.6
1.0
36.1
6.1
9.3
0.4
0.6
8.6
8.0
4.7
1.1
5.3
4.9

33.3
20.2
11.9
8.3
0.0
8.1
2.6
1.8
0.7
34.0
5.4
9.9
0.4
0.7
7.7
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
0.9
37.3
6.2
11.4
0.6
1.1
8.9
8.1
4.1
0.1
5.0
5.2

34.6
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
10.3
1.7
0.8
14.3
13.2
4.2
2.4
4.5
4.7

35.7
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

36.3
19.8
12.1
7.7
0.0
8.9
3.5
2.4
1.7
37.1
6.1
9.2
1.6
0.6
11.4
10.3
3.1
0.4
4.7
4.8

36.1
20.0
12.3
7.7
0.0
8.7
3.3
2.3
1.7
37.0
6.3
9.4
1.5
0.6
11.5
10.4
3.0
0.4
4.4
4.4

35.9
20.4
12.7
7.8
0.0
8.7
3.3
1.9
1.6
37.5
6.1
9.6
1.4
0.7
11.3
10.2
3.4
0.5
4.5
4.5

35.8
20.7
12.8
7.9
0.0
8.7
3.3
1.5
1.6
37.1
6.2
9.9
1.3
0.2
11.2
10.0
3.4
0.1
4.7
4.6

-3.9

-3.6
-0.3
-3.9

0.0

-3.6
-0.3

20.8
15.0
12.0
3.0
0.0
0.2
2.5
1.6
1.5
22.6
3.8
5.3
1.2
0.2
1.5
0.8
6.7
0.4
3.4
3.3

9.6
5.6
0.8
4.8
-
0.1
0.8
2.8
0.3
9.3
2.4
4.5
0.1
0.0
0.7
0.2
0.2
0.1
1.3
1.3

9.3
0.0
-
-
-
8.4
0.0
0.8
0.1
9.2
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

-1.7

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

:

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

-0.5

-2.2
-1.1
-0.9
0.0
0.5
-0.8
0.1
1.1
0.0
1.3
-0.3
0.0

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

:
:
:

:
3.2
0.0

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

-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

-0.2

-0.4
1.5
1.1
0.0
0.1
0.1
0.3
1.9
0.0
-0.2
1.2
1.0

:
1.4
-0.1

0.2

-0.2

-4.3
6.9
2.7
0.0
3.9
0.2
0.1
11.3
0.7
5.9
4.1
0.4

-8.8
3.6
3.5
0.0
-0.1
0.1
0.2
12.5
0.2
-3.4
15.8
-0.2

:
1.7
-0.2

:
0.3
-0.5

-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

0.0

-3.4
-2.8
-3.1
-0.4
0.2
0.0
0.5
0.6
0.3
1.1
-0.4
-0.4

:
0.9
0.3

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

0.1

-1.0
-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

0.0

-1.5
1.2
0.8
-0.2
-0.4
0.1
0.8
2.7
0.1
7.2
-5.0
0.4

:
1.1
1.9

0.0

-1.3
-5.2
-4.9
0.0
-0.4
0.0
0.2
-3.9
-0.4
2.5
-5.3
-0.7

:
-0.9
0.1

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-1.4

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 (in thousands of 
persons)

(*) includes lending or borrowing via the EFSF

:

:

:

:

:

:

:

:

:

:

:

:

:

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:
321.1 227.3 148.4 155.4 150.7 155.4 157.3 165.3 158.9 159.0 152.1
:
:
30.2
7.2
0.3
2.3
15.6

:
:
19.5
1.7
0.0
1.6
12.4

:
:
22.7
2.1
0.0
3.2
12.8

:
:
33.2
7.0
0.0
5.7
14.4

:
:
34.2
9.1
0.0
3.4
16.4

:
:
24.1
5.5
0.0
4.6
10.2

:
:
18.3
2.7
0.0
1.0
9.8

:
:
35.2
10.6
0.0
5.9
13.6

:
:
16.8
3.1
0.0
0.9
9.0

:
:
39.6
11.7
0.5
5.3
15.9

:
:
:
:
:
:
:

:
:

:
:

:
:
:
:
:
:
:
:

4.5
14.5
0.0
7.1
5.0
2.4
8.2
:

-2.7

1.1
-1.7

-1.1

0.0

0.0

-0.5
12.1
0.0
7.1
1.2
6.0
5.0
0.0
4.9
:
:
2.1

:
:

:

:

:

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

3.8
14.6
0.3
8.8
2.6
2.9
4.8
:

-0.4

0.1
-0.3

-0.3

-0.1

0.1

0.1
11.7
0.3
8.8
0.8
8.1
2.6
0.0
2.6
:
:
1.7

4.8
14.7
0.2
7.0
2.7
4.8
3.6
:

3.8
13.0
0.1
5.2
3.3
4.4
3.8
:

3.8
23.1
0.8
10.8
7.2
4.4
1.0
:

5.2
41.8
1.2
10.5
25.3
4.8
-6.7
:

6.1
53.3
2.5
11.2
34.8
4.9
-13.8
:

6.1
48.1
2.5
10.9
30.4
4.3
-14.9
:

5.3
46.4
1.5
17.8
22.9
4.2
-12.2
:

4.7
44.1
1.0
17.2
21.7
4.1
-13.9
:

-0.6

-0.7

-4.1

-9.1

-8.5

0.6
0.0

2.4

0.9
0.3

1.4

-2.4

-1.0

0.1

-0.1
9.9
0.2
7.0
0.4
6.6
2.7
0.0
2.7
:
:
2.7

0.0

-0.1
8.4
0.1
5.1
0.3
4.8
3.2
0.2
3.0
:
:
3.1

10.8
6.7

7.0

-0.4

0.0

0.1
18.7
0.8
10.8
5.3
5.5
7.1
0.6
6.5
:
:
5.5

12.4
3.4

3.7

-0.1

-0.2

0.0
36.6
1.2
10.5
3.4
7.1
24.9
0.7
24.2
0.0
0.0
10.6

9.0
0.6

-1.8

0.2

2.2

0.0
47.4
2.5
10.9
2.4
8.5
34.1
0.0
34.0
0.0
0.0
12.2

-3.4

0.8
-2.6

-2.8

0.4

-0.3

0.0
42.8
2.5
10.7
1.5
9.2
29.6
0.0
29.6
0.0
0.0
7.1

-0.8

1.6
0.8

0.7

0.0

0.0

0.0
41.3
1.5
17.6
1.0
16.6
22.2
0.0
22.2
0.0
0.0
9.2

-0.9

-0.6
-1.5

-1.5

-0.1

0.1

0.0
39.0
1.0
16.9
1.0
16.0
21.1
0.0
21.1
0.0
0.0
7.5

:
:
:
:
:
31.4
8.1
0.1
2.6
15.2

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
40.7
1.4
23.3
0.5
22.8
16.1
0.0
16.0
0.0
0.0
8.2

:
:
:
:
:
24.4
3.0
0.0
2.1
13.6

5.7
41.9
0.9
25.3
10.8
4.9
-17.4
:

-1.3

-3.2
-4.4

-5.2

0.7

0.1

0.0
36.3
0.9
25.0
0.3
24.7
10.4
0.1
10.4
0.0
0.0
3.0

23.5
7.4
-6.7

20.7
5.4
-6.2

17.8
4.2
-1.1

17.2
4.3
0.3

17.6
4.1
1.6

19.8
4.1
-3.2

19.0
3.7
-8.6

18.4
4.2
-8.2

18.2
4.4
-3.0

17.4
4.4
-0.5

17.7
4.2
-0.7

17.6
4.1
-1.2

18.1
4.0
-0.6

-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

-0.5
-6.4
-2.2
0.0
-3.8
-0.5

-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

0.0

-1.7
-5.1
-5.0
0.0
-0.1
0.0
0.1
-3.3
-0.1
2.5
-5.2
-0.6

:
-0.8
0.2

0.0

:

:
:
:
:
:
22.0
2.1
0.0
5.9
9.5

4.5
40.0
3.1
25.3
8.3
3.3
-18.0
:

-1.7

-2.7
-4.4

-5.1

0.6

0.0

0.0
36.3
3.1
25.0
0.3
24.7
8.2
0.1
8.2
:
:
:

9.7
2.3
-0.7

0.0

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

:
0.0
-0.1

0.0

:

:
:
:
:
:
6.4
1.1
0.0
0.0
4.0

1.2
8.0
-
0.0
6.2
1.7
-1.6
:

0.3

0.1
0.4

0.1

0.4

0.0

0.0
6.0
0.0
0.0
0.0
0.0
6.0
0.0
6.0
:
:
:

8.2
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
0.3
-
0.0
0.0
0.3
2.1
:

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

 Government finance statistics – summary tables 2/2016

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

-4.6

-0.5

23.7

-23.2

-5.2

-17.7

10.8

:

:

:

:

:

:

:

:

:

:

:

:

:

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
53.4
64.0
91.6
80.0

15.4
99.5
0.0
-15.8
-4.8
57.0
25.3
-18.3
-0.5
31.3
103.3

:
2.8
0.8

8.8

:

:
:
31.7
:
:
18.2
104.8
0.0
-20.6
-0.4

56.6
26.1
-18.3
-0.5
32.8
106.0
-5.8
:

-6.6

6.4
-0.2

25.8

-25.5

0.7

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

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
-28.9

16.2
-7.2
2.6
8.2

22.4
-5.2
1.5

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
121.4
13.7
14.5
12.9
-10.6
22.6
8.5
0.1
153.4
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
475.8
20.1
16.8
14.0
10.2
-15.4
14.2
16.6
69.2
580.8
47.9
46.4

5.7
95.9

5.2
-4.7
-7.6
19.2

41.2
0.1
-6.9

-3.2
-21.9

-5.9
-2.8
15.9
9.7

6.8
-2.5
50.1

4.1
10.8

4.2
-2.5
18.9
17.4

14.7
17.7
26.3

6.3
39.2
-100.0
-1.9
0.7
22.3
17.9
176.2
26.3
-16.6
28.8

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
0.0

45.3

:
23.4
0.8

63.6

:
15.5
2.1

35.0

:
0.6
4.1

:
1.8
2.8

:
:
-3.7
:
:
10.3
-28.9

13.8
15.7

23.7
8.1

21.1
-3.7
1.6
14.4
:

:
:
-5.7
:
:
29.1
95.9

5.2
36.8

-7.6
20.0

42.1
1.1
-6.9
45.2
:

:
:
-0.6
:
:
12.2
-21.9

0.4
24.0

7.0
11.8

11.1
-3.8
50.2
12.8
:

:
:
7.6
:
:
4.6
10.8

4.4
-1.8

19.3
21.5

19.7
17.4
26.6
-19.9
:

:
:
10.9
:
:
8.1
39.2
-100.0
-5.4
1.9

31.7
20.8
176.2
30.4
-14.8
29.3
-19.8
:

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

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:
:
-28.9

Table C - Memorandum items

75
76
77=20+18-76
78

79

0.7
-4.7

9.2

-3.0

(**) or contributions for items 22 to 38

-17.7

25.3
7.6

10.6

1.4

1.3

-5.7
25.3

42.1
-55.2
61.3
1.1
62.7
0.6
:
:
95.9

7.5
-2.1

8.9

-0.5

-18.0

6.2
-11.8

-6.2

-7.4

2.5

-0.7
6.2

-13.4

20.4
7.0

8.3

-5.5

4.7

-0.5
20.4

19.7
11.1
43.7
36.3
18.0
9.7
-3.8
17.4
16.1 1501.0
-5.2
-4.0
:
:
:
:
27.0
-21.9

12.4
-0.7

12.6

1.0

17.0
15.8

13.8

1.0

-8.6

18.9
10.3

11.2

-6.3

3.6

1.9
18.9
176.2
30.4
51.3
28.6
-14.8
-95.2
5.9
:
:
21.5

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
321.5
69.0
8.5
20.3

-1.7
-36.2
0.0
-1.0
2.7
9.0
1.4
-0.5
-0.3
3.8
5.3

:
5.8
0.5

:
:
15.8
:
:
4.1
-34.6
0.0
-8.5
13.6

8.9
1.9
-0.5
-0.3
6.5
5.4
11.4
:

-3.7

1.1
-2.6

-2.8

-1.2

0.7

0.7
1.1
-0.5
-0.3
-4.8
0.1
6.5
34.0
6.2
:
:
-34.6

10.5
17.1

23.1

0.5

23.9
30.2
24.7
38.7

28.9
8.6
-9.1
-10.2
24.3
17.9
40.2
8.9
58.4
19.3
16.0
-7.0
-87.1
60.4
58.3

7.3
5.0
-3.9
17.7
18.7
11.7
12.3
-4.8
35.6
18.3
22.9
23.7
68.6
58.5
23.9
24.0
32.4
2.2
-15.5
-5.9

-19.3
-29.6
-20.7
-40.1
-16.0
-11.4
9.3
8.1
-1.0
-9.5
-23.7
-18.7
113.0
-21.8
21.3
23.8
-30.7
771.4
-35.4
-27.0

-0.1
1.8
2.7
0.4
-35.0
-12.0
-4.1
25.1
36.1
-2.3
2.6
-17.8
9.7
-33.7
-2.4
-2.7
9.1
92.2
2.5
-7.5

10.9
51.7

44.4
92.7
0.0 -17800.0
498.7
2.3
2.9
93.5
704.7
124.0
136.7
10.8

19.5
0.7
6.9
17.4
-28.3
-4.3
58.6
27.8

11.7
48.6

-4.7
-4.8
0.0 -894400.0
-34.0
-2.1
6.2
0.7
4.6
9.1
15.1
41.8
-92.7
23.1
-24.4
0.0
30.1
170.7
-3.4
-3.0

:
10.3
-0.7

54.7

:
10.7
-1.7

52.8

:
0.9
-1.8

62.0

:
12.0
6.4

:
:
11.2
:
:
55.0
89.9
0.0
488.2
22.3

7.0
91.8
632.4
124.7
136.6
7.0
-70.5
:

:
:
-21.8
:
:
12.6
48.7
0.0
-2.4
2.5

5.8
40.0
23.1
-24.4
173.2
-16.7
-595.4
:

:
:
0.1
:
:
7.2
5.4
857000.0
-13.5
11.9
-18.8
13.3
21.5
93.3
1.2
30.9
-2.1
96.8
:

-52.7

-37.5

-22.1

:
:
28.1
:
:
21.2
51.9
0.0
14.4
21.3

4.8
16.8
-28.4
-2.5
57.7
23.5
39.0
:

-8.8

12.1
3.3

18.6

-13.3

-0.5

23.5
1.5

-4.6

0.4

5.7

-0.1
23.5
93.0
-0.7
-33.3
15.1
30.3
-93.7
33.9

138.7
86.0

89.6

-5.7

0.2

1.8
138.7
631.4
129.8
1919.0
23.1
135.5
152.0
134.2
:
:
89.9

21.2
7.4

7.8

1.9

51.5
14.0

15.2

-0.3

-0.9

0.0
51.5
23.2
-25.1
-50.5
-0.2
171.3
-6.3
186.9
:
:
49.1

-25.9
-30.4

-22.7

-7.1

-1.5
-1.1
12.1
6.4
-28.4
-18.3
-4.2
-0.5
-9.6
-30.1
-3.9
2.2
32.8
56.9
-6.8 1049.7
46.6
33.4
:
:
:
:
51.9
104.8

21.7
31.1

25.8

0.5

35.4
26.1

32.1

2.5

11.2
12.3
12.7
11.7
8.8
12.9
2.5
9.4
12.1
-1.3
13.7
4.6
15.3
-28.5
-2.9
-4.3
-32.1
-50.2
20.4
19.6

-7.9
-29.8
-92.0
3.2
0.2
10.0
1.3
12.4
11.5
-1.2
-9.8

:
2.6
0.6

9.5
12.0
11.2
13.2
-2.7
8.5
7.0
-6.6
19.6
2.3
-0.3
3.4
-0.5
23.0
-0.2
-0.9
35.0
-62.9
6.6
4.2

3.7
5.5
5.8
4.9
5.1
2.3
0.7
-2.7
5.0
3.9
6.6
6.7
-6.1
11.0
4.9
5.0
-1.7
22.1
-2.7
-4.8

-4.5
2.4
38.4
-17.6
-95.7 49725.0
-9.1
-25.6
0.5
-0.3
0.5
-5.9
-1.2
3.5
-30.3
-33.0
0.3
75.8
-1.1
-19.0
2.9
-0.6

:
8.7
0.5

:
-3.5
0.2

:
:
8.6
:
:
-5.3
-32.4
-92.0
20.9
1.9
-9.9
11.9
1.9
12.4
10.3
-1.4
0.5
22.4
:

-8.0

1.9
-6.2

-6.6

1.0

-0.6

0.0
1.9
12.6
10.4
-29.2
21.6
-1.7
-41.6
-1.6

:
:
:
:
-0.3
7.9
:
:
:
:
-8.0
11.1
40.6
-17.6
-98.2 49558.3
-28.4
-35.9
-0.5
22.7
-20.1
47.1
-7.0
-5.7
-0.9
4.0
-30.4
-32.7
0.7
76.1
-0.9
-18.8
3.0
3.0
18.9
-11.7
:
:

-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

-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

3.2
6.0
7.1
4.2
4.8
3.1
3.7
-14.0
-6.6
5.1
1.5
6.0
0.1
19.2
2.1
2.3
19.5
13.4
5.1
5.0

4.1
12.1
-81.7
-15.7
0.8
16.9
6.4
9.8
43.1
-23.6
10.3

:
3.9
4.4

5.6

:

:
:
:
:
:
7.9
15.6
-72.4
16.4
1.1
168.4
18.8
10.8
40.5
41.9
-20.3
37.4
17.0
:

2.7
4.2
4.2
4.2
9.7
2.8
1.1
-15.4
7.8
1.9
4.2
6.4
-4.4
-66.9
2.6
0.8
2.6
-72.2
6.8
5.4

-17.0
-62.7
-69.8
-14.4
-0.1
3.1
-8.6
-32.7
11.1
-32.9
-12.9

:
-2.9
0.1

6.2

:

:
:
:
:
:
-19.8
-62.0
-93.1
-15.3
-8.3
-23.1
9.0
-8.4
-32.8
10.7
-33.5
-7.8
14.4
:

-4.2

-3.2

8.1
4.0

3.1

-1.1

2.0

-0.1
8.1
40.4
42.4
-45.2
47.8
-21.0
222.3
-21.2

-8.0
-11.2

-13.1

1.7

0.2

0.0
-8.0
-32.8
10.7
-42.5
12.0
-33.0
71.8
-33.3

9.7

-34.7

40.0

-14.6

12.9

-62.0

-8.0
7.8

-4.7

-6.6

12.2
19.2

13.0

1.1

2.7
8.1

7.8

3.2

5.9
-0.5

4.2

-0.5

3.1
0.2

3.7

-3.2

6.0
0.1

3.1

-3.3

 Government finance statistics – summary tables 2/2016

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

Net acquisition of financial assets

61=(-)33

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

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

79

Government employment (in thousands of persons)

(*) 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

2 766
314

566

-228

-12

-11
7 529
2
6 287
285
6 002
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

2 622
688

684

27

-1

-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 2/2016

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

12 452
5 965
4 119
1 844
1
4 174
714
608
992
12 703
1 734
3 451
587
119
4 545
3 903
523
505
1 239
1 297

13 014
6 436
4 394
2 040
1
4 456
749
683
690
13 090
1 923
3 594
569
148
4 672
3 977
567
267
1 350
1 356

20=1-10

-2 796

-1 049

-917

-251

-76

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

5 737
886
-2 297
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

5 830
961
-754
33 348

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

5 928
1 025
-740
35 002

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

6 193
1 069
-81
36 590

305

29

-105
343
45
-49
0
70
277
448
167
786
80
-585

:
798
491

307

:

:
:
:
:
:
11 118
2 749
2
97
5 892
0
2 379
20 163
535
15 218
2 928
1 482
-9 045
:

-76

1 115
1 039

343

585

81

29
15 940
533
12 530
0
12 530
2 876
323
2 553
0
0
2 751

6 563
1 098
176
37 331

305

-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

8 783
6 247
4 230
2 017
-
113
598
1 126
699
8 981
1 200
1 942
565
114
1 073
991
2 464
680
943
946

-198

18

-215
376
-39
-49
173
70
222
591
168
786
102
-465

:
852
491

361

:

:
:
:
:
:
12 730
2 264
2
3 557
4 829
:
2 078
18 741
536
15 218
1 853
1 134
-6 012
:

-198

1 133
936

376

465

78

18
14 895
534
12 530
0
12 530
1 830
0
1 830
:
:
:

3 158
532
213

3 059
188
164
23
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

13

110
68
69
0
0
-1
0
-42
-
-
-35
-7

:
-54
0

-54

:

:
:
:
:
:
1 372
214
0
0
1 063
:
94
921
-
-
754
167
451
:

122

-32
91

68

7

3

13
723
-
-
-
-
723
22
700
:
:
:

2 796
562
-38

-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
:
:
:

609
5
0

 Government finance statistics – summary tables 2/2016

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
35.5
4.7
9.5
1.8
0.3
12.9
11.2
1.6
1.3
3.4
3.7

34.0
16.3
11.3
5.0
0.0
11.4
2.0
1.7
2.7
34.7
4.7
9.4
1.6
0.3
12.4
10.7
1.4
1.4
3.4
3.5

34.9
17.2
11.8
5.5
0.0
11.9
2.0
1.8
1.8
35.1
5.2
9.6
1.5
0.4
12.5
10.7
1.5
0.7
3.6
3.6

-9.1

-7.9
-1.1
-9.1

-0.4

-7.5
-1.1

23.5
16.7
11.3
5.4
-
0.3
1.6
3.0
1.9
24.1
3.2
5.2
1.5
0.3
2.9
2.7
6.6
1.8
2.5
2.5

8.2
0.5
0.4
0.1
0.0
0.0
0.4
6.6
0.7
7.9
1.8
4.2
0.0
0.0
0.5
0.2
0.1
0.0
1.1
1.1

12.2
0.0
0.0
0.0
-
11.6
0.0
0.2
0.4
12.2
0.1
0.2
0.4
0.1
9.1
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

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

-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

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

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

0.0

-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

-0.1

-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

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

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

0.1

-0.3
0.9
0.1
-0.1
0.0
0.2
0.7
1.2
0.4
2.1
0.2
-1.6

:
2.1
1.3

:
-0.6
-0.1

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 (in thousands of 
persons)

(*) includes lending or borrowing via the EFSF

:
:
:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:

:

:

:

:

:

:

:

:

:

:

:

:
:
:
:
:
51.8
5.2
0.0
7.6
37.3

1.8
34.4
0.3
12.9
10.9
10.3
17.4
:

:
:
:
:
:
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
:

-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

-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

10.3
1.2

2.1

-0.8

0.0

0.0
28.0
0.0
23.3
1.1
22.3
4.6
0.1
4.5
0.0
0.0
7.0

9.4
2.5

2.4

0.1

0.0

-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
13.4

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
33.8
8.1
5.4
-25.7
:

-2.6

0.8
-1.8

-1.1

-0.6

-0.1

0.0
38.7
0.7
30.1
0.9
29.2
7.9
1.2
6.7
0.0
0.0
4.3

:
:
:
:
:
27.3
7.4
0.1
0.3
14.3

5.2
52.5
0.8
38.3
7.8
5.6
-25.3
:

:
:
:
:
:
29.8
7.4
0.0
0.3
15.8

6.4
54.0
1.4
40.8
7.8
4.0
-24.2
:

-0.7

-0.2

3.5
2.8

3.4

-0.6

0.0

0.0
40.5
0.8
32.0
0.6
31.5
7.6
1.2
6.4
0.0
0.0
7.5

3.0
2.8

0.9

1.6

0.2

0.1
42.7
1.4
33.6
0.0
33.6
7.7
0.9
6.8
0.0
0.0
7.4

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

18.4
2.8
-7.3

17.5
2.9
-2.3

16.9
2.9
-2.1

16.9
2.9
-0.2

17.6
2.9
0.5

Table B - Government debt and link with the deficit

-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

:

-9.9
0.0
0.0
-9.3
0.0

-0.7
-9.9
0.0
0.0
-9.3
-0.7

-0.5
-0.5

-0.6

0.2

0.0

0.0
-9.2
0.0
0.0
0.0
0.0
-9.2
0.0
-9.2

0.0

-0.6
1.0
-0.1
-0.1
0.5
0.2
0.6
1.6
0.4
2.1
0.3
-1.2

:
2.3
1.3

0.0

:

:
:
:
:
:
34.1
6.1
0.0
9.5
12.9

5.6
50.2
1.4
40.8
5.0
3.0
-16.1
:

-0.5

3.0
2.5

1.0

1.2

0.2

0.0
39.9
1.4
33.6
0.0
33.6
4.9
0.0
4.9
:
:
:

8.5
1.4
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

0.0

:

:
:
:
:
:
3.7
0.6
0.0
0.0
2.8

0.3
2.5
-
-
2.0
0.4
1.2
:

0.3

-0.1
0.2

0.2

0.0

0.0

0.0
1.9
-
-
-
-
1.9
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
-
-
10.1
1.1
-9.3
:

0.0

0.5
0.5

0.3

0.2

0.0

0.0
10.1
-
-
-
-
10.1
0.8
9.3
:
:
:

7.5
1.5
-0.1

1.6
0.0
0.0

 Government finance statistics – summary tables 2/2016

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

:

:

:

:

:

:

:

:

:

:

:

:

:

:

:

:

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
-16.8
:

:
:
:
:
:
-10.1
15.7

-22.3
-11.6

-1.3
3.3
33.0
12.4
-7.2
2.3
-36.5
:

:
:
:
:
:
-8.7
18.3

-16.7
-13.4

13.5
2.2
174.4
17.6
-22.9
-0.8
-44.0
:

:
:
:
:
:
7.8
15.0

-14.8
9.6

4.1
-2.1
29.5
8.6
-18.6
-10.1
65.6
:

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

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:
:
32.4

Table C - Memorandum items

75
76
77=20+18-76
78

79

-0.4
1.3

5.2

-0.9

(**) or contributions for items 22 to 38

-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

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

8.2
6.1
6.3
5.8
3.8
7.2
5.7
1.0
37.5
2.2
5.0
3.7
-4.6
2.7
0.8
-0.4
-6.5
12.1
3.1
-1.0

7.3
67.9
93.5
-10.1
-4.2
4.7
53.7

58.1
99.8
17.9

:
1.2
10.5

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

-23.2

111.2

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

4.5
7.9
6.7
10.6
7.4
6.8
4.9
12.3
-30.4
3.0
10.9
4.1
-3.0
24.3
2.8
1.9
8.6
-47.1
8.9
4.5

3.4
1.7
-97.1
0.4
1.3
14.6
2.3
54.6
5.6
2.8
-28.3

:
8.0
2.6

-3.3

:
:
:
:
:
5.1
-8.2
-9.9
-15.5
10.1

24.0
4.5
-46.3
19.6
-23.9
1.2
7.2
:

-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
21.9
:

-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
52.1
:

-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
14.3
:

-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
-30.9
:

-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
-136.8
:

:
:
:
:
:
9.0
31.4
44.2
-12.4
-7.2

53.8
38.6
165.6
42.2
51.1
12.7
353.2
:

:
:
:
:
:
-16.1
-50.4
-91.8
-69.9
-4.2

:
:
:
:
:
8.1
72.1
-90.7
7.7
-2.1

:
:
:
:
:
-6.3
-25.8

:
:
:
:
:
28.1
80.2
5.0 4755.2
6.8
3.2
18.4
-1.6

-6.8
14.5
12.2
19.5
54.3 2465.0
23.4
12.9
14.7
14.3
-7.1
6.2
32.8
84.6
:
:

6.3
14.4
23.7
18.2
1.0
9.7
2.6
:

:
:
:
:
:
11.4
1.5
-97.1
0.5
12.8

25.6
4.9
74.3
8.7
2.8
-28.3
-2.2
:

4.1
-1.7
27.0
-6.8
11.9
12.5
2.6
:

-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

-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

7.5
7.0

2.3

3.9

0.5

0.2
7.5
75.0
6.9
-100.0
8.8
2.9
-29.3
9.2

-51.5

-25.7

58.1
6.6

11.9

-4.8

-0.3

34.8
9.1

9.1

0.4

0.0

-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

-0.2
58.1

-0.3
34.8
158.1
31.4
52.1
16.4
0.3
32.1
55.9
97.5
52.2
-85.1 1897.5
131.9
29.9
:
:
68.3

32.1

-52.6

70.6

-25.8

83.5

-0.4

-6.2
0.2

-17.6

-1.8

-2.7
-0.5

4.1

-3.7

3.1
9.0

11.5

-0.6

1.6
8.5

6.7

-1.0

1.7
6.6

5.0

-0.6

4.5
4.3

4.5

-0.7

6.0
2.7

2.0

0.0

 Government finance statistics – summary tables 2/2016

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

Net acquisition of financial assets

61=(-)33

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

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

79

Government employment (in thousands of persons)

(*) includes lending or borrowing via the EFSF

:

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

:
:
:

:

:

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

421

27
448

1 646

134

14

-1 346
:
:
:
:
:
:
:
:
:
:
:

0

1 359
1 406
1 562
12
-20
41
-189
47
0
0
83
-36

:
227
0

226

:

:
:
11 932
:
:
14 275
7 107
433
1 336
3 475
0
1 925
2 913
24
655
885
1 349
11 362
:

1 359

83
1 442

1 553

42

-6

-148
1 498
24
588
0
588
885
74
811
:
:
7 539

0

23
-72
-141
-270
-7
-11
357
-95
20
-97
273
-292

:
640
-6

646

:

:
:
17 503
:
:
18 921
7 906
954
1 115
5 605
0
3 341
4 151
124
221
1 885
1 921
14 770
:

23

197
220

-33

283

8

-38
2 223
124
213
0
213
1 885
347
1 539
:
:
8 859

0

655
891
1 138
-34
24
-357
120
237
19
-139
527
-169

:
2 022
-7

2 030

:

:
:
18 633
:
:
21 835
9 044
885
1 140
7 305
0
3 461
4 381
143
74
2 412
1 751
17 454
:

655

406
1 061

746

157

6

151
2 629
143
74
0
74
2 412
336
2 076
:
:
9 929

0

1 543
1 864
-3 960
5 164
179
384
96
320
18
-74
294
82

:
1 275
0

1 276

:

:
:
19 840
:
:
24 974
5 084
6 056
1 319
8 958
10
3 557
4 701
161
0
2 706
1 833
20 273
:

1 543

239
1 782

2 084

-80

2

-223
2 867
161
0
0
0
2 706
346
2 360
:
:
11 150

0

1 266
4 164
1 483
425
-135
2 420
-29
2 898
16
2 000
801
82

:
-1 919
44

-1 963

:

:
:
21 165
:
:
27 218
6 567
6 499
1 183
9 441
7
3 528
7 643
177
2 044
3 507
1 915
19 575
:

1 266

2 816
4 082

4 241

-67

-16

-76
5 684
177
2 000
0
2 000
3 507
384
3 123
:
:
13 073

2 511
303
714
15 732

:

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
-668
-2 234
742
224
930
-330
-419
17
0
114
-550

:
1 284
46

1 238

:

:
:
22 249
:
:
27 834
4 332
7 317
1 461
11 529
41
3 195
7 270
194
2 090
3 621
1 365
20 564
:

-249

131
-118

-721

553

121

-70
5 815
194
2 000
0
2 000
3 621
408
3 213
0
130
11 690

6 454
785
603
36 268

:

0

-264
3 181
1 359
-1 152
24
1 419
1 530
3 446
13
2 000
122
1 310

:
280
41

238

:

:
:
23 490
:
:
31 295
5 691
6 083
1 486
13 284
104
4 752
10 757
207
4 131
3 743
2 675
20 538
:

-264

2 135
1 871

2 902

-1 273

-39

281
7 950
207
4 000
0
4 000
3 743
491
3 252
55
72
11 877

6 842
833
811
39 947

44

 Government finance statistics – summary tables 2/2016

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

19 592
12 009
5 661
6 277
71
5 556
1 236
768
24
19 440
1 719
3 997
230
607
9 185
7 051
1 416
533
1 753
1 754

20 581
12 651
5 976
6 603
72
5 783
1 329
787
31
20 136
1 726
4 176
256
661
9 723
7 398
1 470
446
1 677
1 627

21 570
13 409
6 538
6 798
74
5 964
1 395
774
28
20 852
1 767
4 357
206
704
10 110
7 688
1 481
393
1 835
1 792

22 369
13 768
6 238
7 456
74
6 236
1 480
853
32
21 573
1 840
4 525
208
712
10 283
7 904
1 593
427
1 984
2 029

20=1-10

221

152

445

718

796

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
681
65
-82
-223
501
421
460
14
0
110
336

0

152
1 908
61
601
229
536
481
1 755
16
1 000
492
248

0

445
1 400
402
677
149
443
-272
955
12
1 050
245
-352

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

:
-1 079
165

-1 243

:

:
2 353
161

2 193

:

:
1 080
-260

1 340

:

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

:
:
27 745
:
:
37 639
6 219
7 280
1 641
16 959
49
5 540
13 993
249
6 247
4 590
2 907
23 646
:
Table B - Government debt and link with the deficit

:
:
26 613
:
:
35 159
5 817
6 917
1 492
15 300
35
5 633
13 297
237
5 456
4 345
3 260
21 861
:

:
:
25 116
:
:
30 898
5 756
6 156
1 262
12 644
24
5 079
11 381
221
4 296
3 853
3 012
19 516
:

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

123
345

551

-384

187

-9
8 074
221
4 000
0
4 000
3 853
482
3 371
183
39
11 936

7 178
912
1 107
42 856

46

152

1 507
1 660

1 779

-244

-14

139
9 581
237
5 000
0
5 000
4 345
436
3 909
516
26
12 769

7 644
950
956
43 905

47

445

1 308
1 753

1 362

410

-18

-1
10 889
249
6 050
0
6 050
4 590
448
4 142
617
26
13 548

7 998
1 026
1 096
46 353

48

0

718
1 740
557
90
339
227
527
1 022
11
200
108
703

:
1 438
702

736

:

:
:
29 110
:
:
40 817
6 776
7 947
1 980
18 229
30
5 885
15 717
260
7 149
4 698
3 610
25 100
:

718

320
1 037

1 649

-595

-2

-15
11 208
260
6 250
0
6 250
4 698
464
4 234
643
25
14 754

8 299
1 069
1 484
49 273

49

0

796
1 160
323
707
-40
-255
425
363
11
0
94
258

:
15
0

16

:

:
:
:
:
:
41 992
7 099
8 702
1 940
18 149
121
6 102
16 081
272
7 149
4 792
3 868
25 912
:

796

106
902

1 073

-228

9

48
11 314
272
6 250
0
6 250
4 792
476
4 317
614
23
15 923

8 493
1 107
1 674
51 216

50

-5 554

-5 329
-225
-5 554

-3

-5 326
-225

82
0
0
18
0
64
82
0
0
18
64

0
0

:

-1 154
0
0
-212
0

-942
-1 154
0
0
-212
-942

18
18

119

-101

0

0
-212
0
0
0
0
-212
-52
-160

15 495
13 097
6 179
6 844
74
781
944
622
50
15 670
1 189
3 528
211
636
1 571
1 507
6 646
596
1 294
1 388

-176

0

-176
-17
-352
-22
-19
89
287
159
11
0
20
127

:
-174
0

-174

:

:
:
:
:
:
19 838
2 408
20
1 838
12 111
:
3 461
13 520
272
7 149
3 917
2 182
6 318
:

-176

31
-145

-106

-137

9

89
10 439
272
6 250
0
6 250
3 917
369
3 548
:
:
:

4 612
694
425

2 580
671
59
612
0
4
512
1 199
194
2 365
558
885
1
76
33
5
224
18
569
639

9 849
0
0
0
0
5 451
24
4 361
13
9 092
93
113
0
0
8 678
6 391
49
37
122
2

215

757

0

215
261
365
0
0
2
-106
46
0
0
55
-10

:
19
0

19

:

:
:
:
:
:
3 626
2 048
0
52
620
:
906
1 320
0
0
1 086
234
2 307
:

215

55
270

304

10

0

-43
1 086
-
0
0
0
1 086
157
929
:
:
:

1 385
393
391

0

757
834
310
730
-39
-346
180
77
0
0
2
76

:
171
0

171

:

:
:
:
:
:
19 682
2 643
8 682
262
5 419
:
2 677
2 395
0
0
2
2 393
17 287
:

757

2
758

756

0

0

2
2
-
0
0
0
2
2
0
:
:
:

2 496
20
858

 Government finance statistics – summary tables 2/2016

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

43.5
26.0
11.2
14.7
0.1
11.4
3.3
2.6
0.1
40.8
3.5
9.7
0.6
1.2
18.3
14.7
2.4
1.2
3.8
3.8

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

43.7
26.8
12.3
14.3
0.1
12.2
2.9
1.7
0.1
44.4
3.9
9.0
0.4
1.3
20.9
16.0
2.8
1.4
4.8
4.7

43.2
26.5
12.4
14.0
0.1
12.2
2.7
1.7
0.1
42.7
3.7
8.8
0.5
1.2
20.1
15.4
3.0
1.1
4.2
4.2

44.6
27.4
12.9
14.3
0.2
12.7
2.8
1.7
0.1
44.3
3.9
9.1
0.5
1.4
20.9
16.1
3.2
1.2
4.0
4.0

44.4
27.3
12.9
14.2
0.2
12.5
2.9
1.7
0.1
43.4
3.7
9.0
0.6
1.4
21.0
16.0
3.2
1.0
3.6
3.5

43.8
27.2
13.3
13.8
0.1
12.1
2.8
1.6
0.1
42.3
3.6
8.8
0.4
1.4
20.5
15.6
3.0
0.8
3.7
3.6

43.7 -10.8
26.9
12.2
14.6
0.1
12.2
2.9
1.7 -10.4
-0.4
0.1
42.1 -10.8

3.6
8.8
0.4
1.4
20.1
15.4

0.0

3.1 -10.4
-0.4
0.8
3.9
4.0

30.3
25.6
12.1
13.4
0.1
1.5
1.8
1.2
0.1
30.6
2.3
6.9
0.4
1.2
3.1
2.9
13.0
1.2
2.5
2.7

5.0
1.3
0.1
1.2
0.0
0.0
1.0
2.3
0.4
4.6
1.1
1.7
0.0
0.1
0.1
0.0
0.4
0.0
1.1
1.2

19.2
0.0
0.0
0.0
0.0
10.6
0.0
8.5
0.0
17.8
0.2
0.2
0.0
0.0
16.9
12.5
0.1
0.1
0.2
0.0

20=1-10

Net lending ( + ) / net borrowing (-)

2.7

5.9

0.1

2.0

4.2

3.4

-0.7

-0.7

0.5

0.3

1.0

1.5

1.6

-0.3

0.4

1.5

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

5.9
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

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

:
2.2
0.0

0.0

2.0
2.7
3.4
-0.1
0.1
-1.1
0.4
0.7
0.1
-0.4
1.6
-0.5

:
6.1
0.0

0.0

0.0

4.2
5.1
-10.8
14.0
0.5
1.0
0.3
0.9
0.1
-0.2
0.8
0.2

3.4
11.1
3.9
1.1
-0.4
6.4
-0.1
7.7
0.0
5.3
2.1
0.2

:
3.5
0.0

:
-5.1
0.1

0.0

-0.7
-1.8
-6.2
2.0
0.6
2.6
-0.9
-1.2
0.0
0.0
0.3
-1.5

:
3.5
0.1

0.0

-0.7
8.0
3.4
-2.9
0.1
3.6
3.8
8.6
0.0
5.0
0.3
3.3

:
0.7
0.1

0.0

0.5
1.6
0.2
-0.2
-0.5
1.2
1.0
1.1
0.0
0.0
0.3
0.8

:
-2.5
0.4

0.0

0.3
4.3
0.1
1.4
0.5
1.2
1.1
4.0
0.0
2.3
1.1
0.6

:
5.4
0.4

0.0

1.0
3.0
0.9
1.5
0.3
1.0
-0.6
2.1
0.0
2.3
0.5
-0.8

:
2.3
-0.6

0.0

1.5
3.5
1.1
0.2
0.7
0.5
1.1
2.1
0.0
0.4
0.2
1.4

:
2.9
1.4

0.0

1.6
2.3
0.6
1.4
-0.1
-0.5
0.8
0.7
0.0
0.0
0.2
0.5

:
0.0
0.0

:

:

:

:

:

:

:

:

:

:

:

:

Table B - Government debt and link with the deficit

:
:
:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:
1.0
0.0

:
:
51.4
:
:
61.5
30.6
1.9
5.8
15.0

8.3
12.6
0.1
2.8
3.8
5.8
49.0
:

2.7

0.2
2.8

10.5

0.9

0.1

-8.6
:
:
:
:
:
:
:
:
:
:
:

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

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 (in thousands of 
persons)

(*) includes lending or borrowing via the EFSF

 Government finance statistics – summary tables 2/2016

:
:
58.9
:
:
63.6
26.6
3.2
3.8
18.9

11.2
14.0
0.4
0.7
6.3
6.5
49.7
:

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

:
:
55.8
:
:
65.4
27.1
2.7
3.4
21.9

10.4
13.1
0.4
0.2
7.2
5.2
52.2
:

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

:
:
54.0
:
:
67.9
13.8
16.5
3.6
24.4

9.7
12.8
0.4
0.0
7.4
5.0
55.1
:

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
0.9
6.4
:
:
30.3

:
:
56.2
:
:
72.3
17.4
17.3
3.1
25.1

9.4
20.3
0.5
5.4
9.3
5.1
52.0
:

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
:
:
34.7

:
:
61.3
:
:
76.7
11.9
20.2
4.0
31.8

8.8
20.0
0.5
5.8
10.0
3.8
56.7
:

-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
32.2

:
:
58.8
:
:
78.3
14.2
15.2
3.7
33.3

11.9
26.9
0.5
10.3
9.4
6.7
51.4
:

-0.7

5.3
4.7

7.3

-3.2

-0.1

0.7
19.9
0.5
10.0
0.0
10.0
9.4
1.2
8.1
0.1
0.2
29.7

:
:
58.6
:
:
72.1
13.4
14.4
2.9
29.5

11.9
26.6
0.5
10.0
9.0
7.0
45.5
:

0.5

0.3
0.8

1.3

:
:
60.6
:
:
80.1
13.2
15.8
3.4
34.8

12.8
30.3
0.5
12.4
9.9
7.4
49.8
:

0.3

3.4
3.8

4.1

-0.9

-0.6

0.4

0.0

0.0
18.8
0.5
9.3
0.0
9.3
9.0
1.1
7.9
0.4
0.1
27.9

0.3
21.8
0.5
11.4
0.0
11.4
9.9
1.0
8.9
1.2
0.1
29.1

:
:
59.9
:
:
81.2
13.4
15.7
3.5
36.6

12.0
30.2
0.5
13.5
9.9
6.3
51.0
:

1.0

2.8
3.8

2.9

0.9

0.0

0.0
23.5
0.5
13.1
0.0
13.1
9.9
1.0
8.9
1.3
0.1
29.2

:
:
59.1
:
:
82.8
13.8
16.1
4.0
37.0

11.9
31.9
0.5
14.5
9.5
7.3
50.9
:

1.5

0.6
2.1

3.3

-1.2

0.0

0.0
22.7
0.5
12.7
0.0
12.7
9.5
0.9
8.6
1.3
0.1
29.9

16.0
1.9
4.5

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

17.1
2.1
2.0

16.7
2.1
2.6

17.4
2.2
2.2

17.3
2.2
2.4

16.8
2.2
3.0

16.6
2.2
3.3

0.2
0.0
0.0
0.0
0.0
0.1
0.2
0.0
0.0
0.0
0.1

0.0
0.0

:

-2.3
0.0
0.0
-0.4
0.0

-1.8
-2.3
0.0
0.0
-0.4
-1.8

0.0
0.0

0.2

:
:
:
:
:
82.0
13.9
17.0
3.8
35.4

11.9
31.4
0.5
14.0
9.4
7.6
50.6
:

1.6

0.2
1.8

2.1

-0.4

-0.2

0.0

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

0.0

0.1
22.1
0.5
12.2
0.0
12.2
9.4
0.9
8.4
1.2
0.0
31.1

0.0

-0.3
0.0
-0.7
0.0
0.0
0.2
0.6
0.3
0.0
0.0
0.0
0.2

:
-0.3
0.0

0.0

:

:
:
:
:
:
38.7
4.7
0.0
3.6
23.6

6.8
26.4
0.5
14.0
7.6
4.3
12.3
:

-0.3

0.1
-0.3

-0.2

-0.3

0.0

0.2
20.4
0.5
12.2
0.0
12.2
7.6
0.7
6.9
:
:
:

9.0
1.4
0.8

0.0

0.4
0.5
0.7
0.0
0.0
0.0
-0.2
0.1
0.0
0.0
0.1
0.0

:
0.0
0.0

0.0

:

:
:
:
:
:
7.1
4.0
0.0
0.1
1.2

1.8
2.6
0.0
0.0
2.1
0.5
4.5
:

0.4

0.1
0.5

0.6

0.0

0.0

-0.1
2.1
-
0.0
0.0
0.0
2.1
0.3
1.8
:
:
:

2.7
0.8
0.8

0.0

1.5
1.6
0.6
1.4
-0.1
-0.7
0.4
0.2
0.0
0.0
0.0
0.1

:
0.3
0.0

0.0

:

:
:
:
:
:
38.4
5.2
17.0
0.5
10.6

5.2
4.7
0.0
0.0
0.0
4.7
33.8
:

1.5

0.0
1.5

1.5

0.0

0.0

0.0
0.0
-
0.0
0.0
0.0
0.0
0.0
0.0
:
:
:

4.9
0.0
1.7

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

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

11.1
28.2
3.0
-1.5
1.3
-9.0
1.6
0.0
0.0
10.4
-2.6

12.9
-8.5
293.7
-0.8
12.8
38.5
15.0
-26.2
0.0
16.6
22.0

3.2
5.6
4.7
-5.5
0.3
5.1
-2.8
221.1
-8.6
8.1
-9.7

3.3
11.7
-16.6
-8.5
0.7
4.1
15.5
41.4
-34.9
23.5
27.7

1.1
4.5
-16.8
-2.1
1.2
2.3
14.8
27.5
-6.9
17.0
16.6

Other economic flows in government assets and liabilities

:
-0.4
-1.2

-0.1

:
2.1
-0.3

2.7

:
2.1
-0.2

2.7

:

:

:

:

:

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

:
1.8
0.0

2.3

:

:
:
:
:
:
12.9
28.2
3.7
-1.5
8.2

-9.0
1.6
0.0
0.0
10.4
-2.6
16.2
:

:
2.2
0.2

2.7

:

:
:
9.0
:
:
15.1
-8.5
289.7
-0.8
22.3

38.5
15.2
-26.2
0.7
16.6
22.0
15.1
:

:
:
8.2
:
:
2.8
6.0
5.6
-5.5
-2.1

5.1
-4.0
221.1
-14.6
8.1
-9.7
4.5
:

:
:
7.2
:
:
5.4
11.7
-15.8
-8.5
8.9

4.1
15.2
41.4
-36.6
23.5
27.7
3.0
:

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

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:
:
26.5

Table C - Memorandum items

75
76
77=20+18-76
78

79

7.1
6.5

11.3

:

(**) or contributions for items 22 to 38

93.8

9.4
103.2

98.2

-19.4

0.9

23.4
9.4
-26.2
0.0

0.0
16.6
35.6
14.9
:
:
8.6

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
18.8
7.0
:
:
5.9

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
133.1
10.4
:
:
6.1

7.9
6.8

4.5

:

:
:
7.3
:
:
3.1
4.5
-20.0
-2.1
10.4

2.3
14.5
27.5
-9.3
17.0
16.6
0.1
:

-20.0

13.0
-7.0

11.3

-17.6

0.0

-0.8
13.0
27.5
-7.4

-7.4
17.0
73.5
2.8
:
:
0.5

8.2
8.0

6.9

:

:
:
8.2
:
:
3.1
-1.8
-20.6
-0.6
12.1

12.0
-2.4
19.1
-31.7
17.0
-13.2
4.7
:

1.2

9.7
10.9

-1.6

14.0

0.4

-1.9
9.7
19.1
-31.2

-31.2
17.0
-27.9
36.1
:
:
-4.2

8.3
8.1

7.5

:

:
:
6.5
:
:
15.4
14.4
-7.1
2.2
30.3

3.6
5.5
15.1
-66.3
27.9
-8.8
18.2
:

29.4

18.3
47.7

33.6

7.1

0.3

6.8
18.3
15.1
-65.3

-65.3
27.9
-3.0
34.9
:
:
12.1

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
-1.8
-22.5
-0.6
-0.2
12.0
-2.2
19.1
-29.9
17.0
-13.2

:
3.5
-0.1

4.6

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
-6.4
3.6
5.7
15.1
-63.0
27.9
-8.8

:
10.7
-0.2

13.7

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

8.5
-43.8
583.3
15.7
5.3
2.8
7.3
12.9
-99.4
12.2
4.7

:
5.8
0.0

7.3

:

:
:
6.5
:
:
14.4
-43.8
584.0
15.7
22.6

2.8
7.3
12.9
-100.0
12.2
4.7
16.2
:

58.7

9.1
67.8

79.3

-3.1

0.1

-8.5
9.1
12.9
-100.0

-100.0
12.2
3.0
13.7
:
:
12.3

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

16.7
29.2
7.0
-10.3
27.0
-0.8
61.7
9.7

29.6
4.5

:
-7.7
0.9

-9.7

:

:
:
6.7
:
:
9.0
29.2
7.3
-10.3
5.4
-32.4
-0.8
62.6
9.7

29.6
4.5
-3.4
:

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

-2.5
-34.0
11.4
18.9
9.8
-9.3
-5.5
9.6
0.0
3.3
-28.7

:
4.7
0.6

6.3

:

:
:
5.1
:
:
2.3
-34.0
12.6
23.5
22.1
480.0
-9.4
-4.9
9.6
2.2
3.3
-28.7
5.1
:

44.1

98.2
142.4

-4.4

2.3
-2.1

147.9

-12.7

9.7

2.1

-1.2
2.3
9.6
0.0

0.0
3.3
6.2
2.9
:
:
-10.6

-2.3

-0.5

-2.7
98.2
9.7

29.6
10.9
32.3
:
:
17.2

5.6
7.4

2.4

:

6.2
7.9
6.9
8.9
-4.1
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
-15.7
1.7
12.3
47.9
47.4
6.8
95.7
3.4
96.0

:
1.0
0.6

1.2

:

:
:
5.6
:
:
12.4
31.4
-16.9
1.7
15.2
152.3
48.7
48.0
6.8
97.7
3.4
96.0
-0.1
:

-4.5

36.7
32.2

49.9

-21.9

-0.7

4.8
36.7
6.8
100.0

100.0
3.4
20.4
1.2

-44.8
1.6

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

2.2
1.1
-1.3
-15.0
3.8
8.9
4.3
6.7
0.0
2.9
12.6

:
-3.4
1.5

-6.1

5.9
5.8
6.8
4.5
63.7
6.1
6.3
4.1
-14.2
6.3
9.7
5.5
14.3
15.1
6.7
6.8
8.5
8.8
-2.5
-1.5

6.2
1.1
9.8
18.1
4.2
9.5
15.4
7.0
23.3
12.8
8.2

:
7.6
1.4

11.2

5.0
5.3
5.6
5.2
1.0
4.1
7.5
2.4
28.4
3.6
0.4
4.5
11.2
9.0
5.9
4.9
3.8
-16.3
-4.4
-7.2

4.0
6.9
9.8
10.0
2.9
-4.8
7.2
5.2
19.2
5.7
-10.8

:
3.1
-2.0

6.1

:

:

:

:
:
6.9
:
:
-1.3
1.1
1.2
-15.0
-4.8
-76.7
6.9
5.8
6.7
4.0
2.9
12.6
-5.0
:

2.8

1.6
4.3

6.9

-4.8

2.3

-0.1
1.6
6.7
0.0

:
:
6.0
:
:
13.8
1.1
12.4
18.1
21.0
46.4
10.9
16.8
7.0
27.0
12.8
8.2
12.0
:

1.9

18.7
20.6

22.0

-3.0

-0.2

1.7
18.7
7.0
25.0

0.0
2.9
-1.9
3.6
235.4
-45.2
0.5

25.0
12.8
-9.6
16.0
181.7
-32.6
7.0

:
:
4.3
:
:
7.1
6.9
5.2
10.0
10.8
39.3
-1.6
5.2
5.2
14.5
5.7
-10.8
8.2
:

4.6

13.6
18.3

14.2

4.3

-0.2

0.0
13.6
5.2
21.0

21.0
5.7
2.9
6.0
19.5
-1.1
6.1

4.6
8.0

5.6

2.1

4.8
6.0
9.4
3.0
2.6
3.1
4.9
-1.6
-9.2
3.6
2.4
4.3
-19.6
6.5
4.0
3.9
0.7
-11.9
9.4
10.1

4.6
9.0
1.2
20.7
1.3
9.5
7.3
4.6
3.2
2.4
24.2

:
3.8
5.0

3.1

:

:
:
4.9
:
:
8.4
9.0
9.2
20.7
7.5
-38.7
6.2
12.3
4.6
14.4
2.4
24.2
6.1
:

6.6

2.9
9.5

15.1

-5.5

0.0

-0.1
2.9
4.6
3.3

3.3
2.4
3.5
2.2
4.2
-3.7
8.9

3.8
4.1

6.3

2.1

3.7
2.7
-4.6
9.7
0.6
4.6
6.1
10.1
16.6
3.5
4.1
3.9
1.3
1.2
1.7
2.8
7.6
8.6
8.2
13.2

2.8
4.8
8.9
-2.0
-1.4
7.2
2.3
4.4
0.0
2.0
7.1

:
0.0
0.0

0.1

:

:
:
:
:
:
2.9
4.8
9.5
-2.0
-0.4
301.8
3.7
2.3
4.4
0.0
2.0
7.1
3.2
:

7.1

0.9
8.0

9.6

-2.0

0.1

0.4
0.9
4.4
0.0

0.0
2.0
2.4
2.0
-4.6
-9.0
7.9

2.3
3.6

3.9

2.0

4.0
8.2

5.6
7.2

12.4

10.0

:

:

8.1
6.6

6.0
6.1

-3.7

10.1

:

:

4.9
9.6

7.3

4.5

6.5
4.1

2.4

2.2

 Government finance statistics – summary tables 2/2016

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

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
5 446 568
3 452 318
1 973 356
20 894
2 781 064
658 405
372 608
117 104
6 283 342 11 131 800
1 412 694
2 772 682
915 916
297 976
3 914 252
3 203 503
566 157
334 482
917 641
938 071

878 110
1 415 027
702 066
219 113
2 013 941
1 674 869
221 133
377 266
456 686
474 584

10 222 429
5 830 351
3 598 065
2 210 875
21 411
2 996 916
762 236
436 530
196 396
12 474 690
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

11 503 051
6 612 363
4 017 689
2 577 587
17 087
3 465 398
801 190
423 260
200 840
12 796 338
1 603 455
2 921 037
1 035 290
354 863
4 597 279
3 870 414
701 358
487 753
1 095 303
1 087 857

12 206 605
7 010 322
4 200 805
2 792 991
16 526
3 667 952
841 602
531 803
154 926
13 190 523
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

12 103 103
6 852 755
4 300 071
2 539 015
13 669
3 411 895
848 843
650 050
339 560
13 308 058
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

12 181 073
6 874 508
4 737 851
2 127 905
8 752
3 247 064
861 287
682 966
515 248
13 404 821
2 062 560
2 935 949
1 115 254
292 695
4 926 122
4 238 205
689 142
388 712
994 387
995 657

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

-6 476

-56 589

-79 599

4 009

12 716

-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

-2 245 785
-123 860
151 765
-359
-34 518
-288 373
47 625
2 121 925
3 169
1 533 027
479 382
106 347

-1 236 698
11 682
204 583
1 331
-173 258
-74 081
53 107
1 248 380
3 448
1 368 917
-163 650
39 665

-904 319
1 337 139
1 495 212
-1 201
-15 434
-165 781
24 343
2 241 458
3 190
505 750
1 861 662
-129 144

-1 208 964
-116 191
-683 069
-104
529 045
25 308
12 629
1 092 773
6 690
-791 743
1 886 217
-8 391

-1 236 464
-417 749
-203 662
9 129
-189 946
-1 789
-31 481
818 715
3 578
469 740
390 023
-44 626

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

:
508 825
324 941

9 399

495 483

-188 414

161 916

667 824

-475 708

183 884

:

:

:

:

:

:

:

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

:
:
:
:
31 403 000
7 589 000 18 387 000 24 106 000
:
:
:
:
6 951 754
5 170 239
1 652 693
601 778
10 620
1 185
434 443
314 317
3 125 930
3 140 357
10 064
17 052
1 728 068
1 112 602
23 425 044
8 179 984 15 160 801
20 204
129
15 656 407
5 287 459 12 506 633
6 042 403
1 422 347
2 426 154
1 231 692
466 371
1 706 030
-9 990 562 -12 424 761 -13 499 543 -13 736 038 -15 420 710 -16 473 290
-4 402 387
:
:

:
:
26 384 000
:
:
4 782 208
771 761
825
323 697
2 536 186
11 362
1 149 739
17 206 969
3 298
13 901 070
1 880 780
1 421 821

:
:
30 780 000
:
:
6 860 678
1 769 984
754
604 097
2 991 891
11 514
1 493 952
22 281 388
16 626
15 141 221
5 359 124
1 764 417

:
:
29 961 000
:
:
6 729 488
2 383 438
991
134 330
2 910 769
10 457
1 299 960
20 465 526
9 936
15 457 536
3 539 919
1 458 135

:
:
28 295 000
:
:
4 927 509
979 699
2 156
149 180
2 598 036
14 723
1 198 438
18 427 052
6 746
15 145 364
1 714 032
1 560 910

:
:
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
:

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

Net acquisition of financial assets

61=(-)33

Incurrence in liabilities not in government debt

362 586

-257 276

-449 857

2 814

76 187

-53 927

-123 860

-106 347

62

Valuation effects and other changes in volume in government debt

83 739

147 744

29 508

11 213

11 682

1 337 139

-116 191

-417 749

-39 665

-62 888

129 144

244 155

8 391

-2 391

44 626

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

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

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

6 087

6 543
7 339 552 13 584 737
129
5 141 824 12 153 925
1 246 309
2 057 210
3 895 515 10 096 715
1 430 683
2 197 728
104 909
25 179
1 325 774
2 172 549
:
:
:
:
620 015
467 192

-6 476
15 611 528
3 298
13 738 289
2 390 370
11 347 919
1 869 941
125 812
1 744 129
:
:
783 948

-56 589
16 757 355
6 746
15 039 764
2 153 910
12 885 854
1 710 845
160 322
1 550 523
:
:
996 578

-79 599
19 372 112
9 936
15 834 703
1 958 431
13 876 272
3 527 473
161 154
3 366 319
:
:
2 394 886

4 009
20 470 885
16 626
15 129 567
2 034 241
13 095 326
5 324 692
122 025
5 202 667
0
0
1 782 252

12 716
21 798 751
20 204
15 822 378
1 898 465
13 923 913
5 956 169
403 774
5 552 395
0
0
1 673 377

4 983 646
2 805 751
1 332 581
748 890
574 761
280 703
-760 909
-1 587 300
-522 136
5 819 221 13 321 531 22 470 802

5 338 465
812 689
-1 850 257
24 153 022

5 330 894
882 090
-1 080 074
25 560 380

5 802 039
943 932
-1 110 660
27 071 868

5 821 954
977 128
-1 282 402
26 297 412

5 854 896
1 014 222
-1 243 583
27 085 900

79

Government employment (in thousands of persons)

887

789

811

793

789

762

788

838

(*) includes lending or borrowing via the EFSF

 Government finance statistics – summary tables 2/2016

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

12 458 139
6 657 147
4 880 614
1 769 071
7 462
3 686 046
848 418
654 084
612 444
13 996 199
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

13 254 004
7 278 285
5 323 813
1 946 962
7 510
3 733 980
896 416
759 614
585 709
13 916 287
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

14 093 536
7 545 827
5 547 877
1 990 762
7 188
3 907 469
1 040 395
820 774
779 071
14 863 853
2 196 809
3 028 279
1 363 495
397 569
5 125 961
4 453 223
996 507
468 306
1 286 927
1 320 423

15 208 785
8 170 498
5 956 814
2 204 138
9 546
4 204 093
1 085 286
798 278
950 629
15 881 359
2 433 705
3 338 518
1 299 141
437 544
5 142 231
4 491 401
1 036 787
588 330
1 605 103
1 746 037

16 475 765 -2 510 360

8 784 333
6 385 188
2 388 162
10 983
4 489 203
1 176 120

675 454 -2 249 944
-260 417
17 009 667 -2 510 361

1 350 655

-523

2 491 331
3 588 662
1 200 267
465 016
5 169 223
4 475 263
1 002 594 -2 249 423
-260 417

834 976
2 257 598
2 247 434

11 129 904
7 900 595
5 538 838
2 350 775
10 982
173 631
916 461
1 219 875
919 342
11 730 520
1 806 134
2 732 884
1 110 344
374 583
971 931
869 734
2 268 417
1 014 774
1 451 454
1 442 909

2 744 060
770 348
732 962
37 385
1
2 217
259 091
1 020 677
691 727
2 686 546
660 910
842 619
4 905
90 433
66 327
56 725
136 748
80 619
803 986
802 459

5 112 161
113 390
113 388
2
0
4 313 354
568
684 846
3
5 102 962
24 287
13 159
85 541
0
4 130 965
3 548 805
846 852
0
2 158
2 066

20=1-10

-1 538 060

-662 283

-770 317

-672 575

-533 902

-600 616

57 515

9 199

Government financing

21=20-22

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

-2 762

15 727

-30 373

-24 669

-9 671

-1 535 298
1 156 277
130 688
48 995
-144 094
1 211 450
-90 762
2 691 575
3 076
-257 065
-180 279
3 125 843

-678 010
-346 489
106 557
32 990
-124 889
-212 375
-148 772
331 521
10 124
1 342 590
-960 153
-61 040

-739 944
-272 395
-432 921
79 444
-8 209
-105 495
194 786
467 549
65
1 562 975
-1 110 033
14 542

-647 906
271 080
241 815
-113 652
-9 358
122 536
29 739
918 986
1 270
1 813 324
-849 683
-45 925

-524 231
68 795
-315 262
-670
3 469
129 631
251 627
593 026
6 188
616 739
200 211
-230 112

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

:
1 175 345
764 033

:
-771 579
943 694

:
9 504
460 651

:
847 336
1 981 306

:
1 163 488
416 837

411 312

-1 715 273

-451 147

-1 133 970

746 651

:

:

:

:

:

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

:
:
32 125 000
:
:
9 283 376
1 926 138
57 900
297 921
4 950 261
264 516
2 051 156
26 880 652
23 280
15 473 506
6 525 320
4 858 546
-17 597 276
:

:
:
32 917 000
:
:
8 165 308
1 959 533
92 570
160 454
4 125 262
162 856
1 827 489
28 155 867
33 404
18 149 807
5 186 277
4 786 379
-19 990 559
:

:
:
33 747 000
:
:
7 902 417
1 556 252
180 263
152 136
4 102 620
35 622
1 911 146
29 084 067
33 469
19 967 972
4 127 770
4 954 856
-21 181 650
:

:
:
:
:
:
9 020 833
1 838 883
69 153
109 066
4 496 861
32 500
2 506 870
31 984 359
34 739
23 625 414
3 501 295
4 822 911
-22 963 526
:

:
:
:
:
:
10 253 116
1 523 011
74 186
113 076
5 086 058
30 935
3 456 785
32 994 222
40 927
24 676 601
3 702 967
4 573 727
-22 741 106
:

Table B - Government debt and link with the deficit

-36 020
2 550
-12 678
-25 892
0
0
-36 020
2 550
-12 678
-25 892
0

127
127

:

-85 671
-17 621
-23 981
-44 069
0

0
-85 671
-17 621
-23 981
-44 069
0

57=20

-1 538 060

-662 283

-770 317

-672 574

-533 902

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

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

921 995
-616 065

-306 695
-968 978

662 194
-108 123

1 437 934
765 360

888 164
354 262

-36 210
-36 210

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

1 156 277

-346 489

-272 395

-3 125 843

61 040

-14 542

1 356 263

-699 256

209 187

-2 762
22 720 746
23 280
16 335 071
1 821 034
14 514 037
6 362 395
578 744
5 783 651
0
0
2 248 554

15 727
22 414 051
33 404
17 277 773
2 611 290
14 666 483
5 102 874
463 994
4 638 880
0
0
2 214 959

-30 373
23 076 245
33 469
18 948 244
3 183 195
15 765 049
4 094 532
212 008
3 882 524
0
0
1 772 137

271 080

45 925

473 023

-24 668
24 514 179
34 739
21 012 961
2 976 224
18 036 737
3 466 479
370 799
3 095 680
0
0
1 940 536

68 795

-36 020

0

-190

0
-85 324
-17 621
-23 634
-20 267
-3 367
-44 069
-44 069
0

230 112

64 949

-9 594
25 402 343
40 927
21 695 639
3 020 371
18 675 268
3 665 777
814 017
2 851 760
0
0
1 628 132

Table C - Memorandum items

75
76
77=20+18-76
78

79

5 846 574
1 038 715
-1 635 408
28 166 115

5 755 944
1 057 641
-676 613
28 660 518

5 948 523
1 074 251
-557 641
30 127 349

6 483 739
1 128 626
-196 098
32 400 148

6 811 709
1 197 244
526 452
33 999 012

811

823

859

910

943

-24 420

-576 196
56 808
-339 492
11
33 048
130 699
232 542
633 004
3 638
629 732
194 190
-194 556

:
1 091 230
407 981

683 249

:

:
:
:
:
:
8 254 037
947 634
71 225
123 001
4 146 089
:
2 966 088
32 795 992
58 548
24 693 601
3 648 091
4 395 752
-24 541 955
:

-600 616

883 886
283 270

56 808

194 556

56 249

-24 343
25 383 255
58 548
21 712 304
3 040 638
18 671 666
3 612 403
807 925
2 804 478
:
:
:

4 404 806
666 886
183 952

9 637

47 878
17 952
16 946
11 997
-3 621
-1 068
-6 302
-29 926
-
-315
6 021
-35 632

:
72 131
8 729

63 402

:

:
:
:
:
:
1 624 612
578 823
26 942
33 905
939 969
:
44 973
206 290
-
6 981
54 876
144 433
1 418 322
:

57 515

14 596
72 111

17 952

35 632

8 890

9 637
60 343
-
6 969
0
6 969
53 374
6 092
47 282
:
:
:

5 112

4 087
30 055
4 734
0
-66
0
25 387
25 968
-
0
25 892
76

:
0
0

0

:

:
:
:
:
:
460 138
14 175
0
239
0
:
445 724
77 611
-
0
44 069
33 542
382 527
:

9 198

25 892
35 090

30 055

-76

0

5 111
44 069
-
0
-
0
44 069
44 069
0
:
:
:

1 783 166
525 769
335 732

623 737
4 589
6 768

 Government finance statistics – summary tables 2/2016

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

46.6
25.8
17.3
8.4
0.1
14.6
3.7
2.3
0.3
55.3
7.8
11.6
8.7
2.2
17.3
14.9
1.1
6.2
0.4
0.6

44.1
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
24.2
15.4
8.8
0.1
12.4
2.9
1.7
0.5
49.5
6.3
12.3
4.1
1.3
17.4
14.3
2.5
1.5
4.1
4.2

42.3
24.1
14.9
9.2
0.1
12.4
3.2
1.8
0.8
51.6
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
15.1
2.7
1.9
4.3
4.3

45.1
25.9
15.5
10.3
0.1
13.5
3.1
2.0
0.6
48.7
7.0
11.4
4.1
1.1
18.3
15.6
2.5
1.4
3.0
3.2

46.0
26.1
16.4
9.7
0.1
13.0
3.2
2.5
1.3
50.6
7.6
11.2
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
49.5
7.6
10.8
4.1
1.1
18.2
15.6
2.5
1.4
3.7
3.7

44.2
23.6
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

46.2
25.4
18.6
6.8
0.0
13.0
3.1
2.7
2.0
48.6
7.3
9.9
4.6
1.4
17.4
15.2
2.7
1.6
3.6
3.7

46.8
25.0
18.4
6.6
0.0
13.0
3.5
2.7
2.6
49.3
7.3
10.1
4.5
1.3
17.0
14.8
3.3
1.6
4.3
4.4

46.9
25.2
18.4
6.8
0.0
13.0
3.3
2.5
2.9
49.0
7.5
10.3
4.0
1.4
15.9
13.9
3.2
1.8
5.0
5.4

48.5
25.8
18.8
7.0
0.0
13.2
3.5
2.0
4.0
50.0
7.3
10.6
3.5
1.4
15.2
13.2
2.9
2.5
6.6
6.6

-7.4

-6.6
-0.8
-7.4

0.0

-6.6
-0.8

32.7
23.2
16.3
6.9
0.0
0.5
2.7
3.6
2.7
34.5
5.3
8.0
3.3
1.1
2.9
2.6
6.7
3.0
4.3
4.2

8.1
2.3
2.2
0.1
0.0
0.0
0.8
3.0
2.0
7.9
1.9
2.5
0.0
0.3
0.2
0.2
0.4
0.2
2.4
2.4

15.0
0.3
0.3
0.0
0.0
12.7
0.0
2.0
0.0
15.0
0.1
0.0
0.3
0.0
12.2
10.4
2.5
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

-2.1

-1.6

-1.8

0.2

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
4.4
-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

:
:
:

:
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

0.0

-9.3
-0.5
0.6
0.0
-0.1
-1.2
0.2
8.8
0.0
6.3
2.0
0.4

:
-1.1
-0.3

-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

-0.3

-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
-0.7

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
2.7

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

0.0

-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

0.1

-2.4
-1.2
0.4
0.1
-0.4
-0.7
-0.5
1.2
0.0
4.7
-3.4
-0.2

:
-2.7
3.3

-0.1

-2.5
-0.9
-1.4
0.3
0.0
-0.4
0.6
1.6
0.0
5.2
-3.7
0.0

:
0.0
1.5

-0.1

-2.0
0.8
0.7
-0.4
0.0
0.4
0.1
2.8
0.0
5.6
-2.6
-0.1

:
2.6
6.1

0.0

-1.5
0.2
-0.9
0.0
0.0
0.4
0.7
1.7
0.0
1.8
0.6
-0.7

:
3.4
1.2

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 (in thousands of 
persons)

(*) includes lending or borrowing via the EFSF

:

:

:

:

:

:

:

:

:

:

:

:

:

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:
130.4 138.0 107.3 109.2 110.7 110.7 117.0 115.9 114.1 114.9 112.0
:
:
26.2
5.2
0.6
0.5
13.6

:
:
63.1
11.5
0.0
3.6
43.2

:
:
23.0
2.7
0.0
1.4
14.0

:
:
28.4
3.3
0.1
1.8
17.0

:
:
28.5
6.8
0.3
0.6
14.4

:
:
24.9
8.8
0.0
0.5
10.8

:
:
19.8
3.2
0.0
1.3
10.5

:
:
25.7
6.1
0.0
1.6
11.5

:
:
19.3
3.8
0.0
0.6
10.2

:
:
33.0
6.8
0.2
1.1
17.6

:
:
26.1
6.7
0.0
2.3
11.4

:
:

:
:

4.8
88.4
0.0
29.9
55.0
3.4

6.1
61.4
0.0
39.7
18.2
3.5
-25.3 -33.0
:

:

5.0
67.5
0.0
55.7
6.3
5.5
-44.5
:

4.8
71.2
0.0
57.6
7.8
5.9
-51.4
:

4.7
72.1
0.0
59.3
6.7
6.1
-52.8
:

4.8
75.6
0.0
57.1
13.1
5.4
-50.7
:

5.7
84.7
0.1
57.6
20.4
6.7
-58.6
:

6.4
86.5
0.1
57.8
22.3
6.3
-60.8
:

-8.6

17.2
8.6

6.2

0.0

1.4

0.9
84.3
0.0
29.4
8.0
21.4
54.8
0.4
54.4
:
:
11.5

-3.0

2.8
-0.2

-1.9

0.6

1.1

0.0
55.1
0.0
38.6
9.4
29.2
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
44.9
6.4
0.5
5.9
:
:
2.8

-9.3

8.4
-0.9

-0.5

-0.4

0.0

0.0
64.6
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
58.8
8.4
50.4
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
58.5
7.2
51.3
13.0
0.6
12.4
:
:
8.8

-4.6

4.2
-0.4

-0.4

0.0

0.0

0.0
77.8
0.1
57.5
7.7
49.8
20.2
0.5
19.8
0.0
0.0
6.8

-4.5

4.9
0.4

-1.5

0.2

1.7

0.0
80.5
0.1
58.4
7.0
51.4
22.0
1.5
20.5
0.0
0.0
6.2

7.3
95.4
0.1
54.9
23.2
17.2
-62.5
:

-5.5

3.3
-2.2

4.1

-11.1

4.8

0.0
80.7
0.1
58.0
6.5
51.5
22.6
2.1
20.5
0.0
0.0
8.0

6.4
98.2
0.1
63.3
18.1
16.7
-69.7
:

6.3
96.5
0.1
66.3
13.7
16.4
-70.3
:

-2.3

-1.1
-3.4

-1.2

0.2

-2.4

0.1
78.2
0.1
60.3
9.1
51.2
17.8
1.6
16.2
0.0
0.0
7.7

-2.6

2.2
-0.4

-0.9

0.0

0.7

-0.1
76.6
0.1
62.9
10.6
52.3
13.6
0.7
12.9
0.0
0.0
5.9

:
:
:
:
:
27.8
5.7
0.2
0.3
13.9

7.7
98.7
0.1
72.9
10.8
14.9
-70.9
:

:
:
:
:
:
30.2
4.5
0.2
0.3
15.0

10.2
97.0
0.1
72.6
10.9
13.5
-66.9
:

-2.1

-1.6

4.4
2.4

0.8

0.1

1.5

-0.1
75.7
0.1
64.9
9.2
55.7
10.7
1.1
9.6
0.0
0.0
6.0

2.6
1.0

0.2

0.7

0.2

0.0
74.7
0.1
63.8
8.9
54.9
10.8
2.4
8.4
0.0
0.0
4.8

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

21.4
3.5
-4.1

22.1
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

20.0
3.5
-0.6

20.0
3.5
1.5

-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

-0.1

-1.7
0.2
-1.0
0.0
0.1
0.4
0.7
1.9
0.0
1.9
0.6
-0.6

:
3.2
1.2

0.0

:

:
:
:
:
:
24.3
2.8
0.2
0.4
12.2

8.7
96.5
0.2
72.6
10.7
12.9
-72.2
:

-1.8

2.6
0.8

0.2

0.6

0.2

-0.1
74.7
0.2
63.9
8.9
54.9
10.6
2.4
8.2
:
:
:

13.0
2.0
0.5

0.0

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

:
0.2
0.0

0.0

:

:
:
:
:
:
4.8
1.7
0.1
0.1
2.8

0.1
0.6
-
0.0
0.2
0.4
4.2
:

0.2

0.0
0.2

0.1

0.1

0.0

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

5.2
1.5
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
:
:
:

1.8
0.0
0.0

 Government finance statistics – summary tables 2/2016

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
4.3
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

13.0
-10.1
14.4
10.0
:

:
:
8.0
:
:
10.9
54.5
54.0
-4.6
1.9
67.2
16.1
12.0

19.0
-17.3
86.1
13.1
:

:
:
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
27.9
:

:
:
5.6
:
:
9.3
9.2
61.5
-19.9
16.0
-14.3
-3.7
11.1
-96.7
19.1
-25.4
34.0
12.2
:

:
:
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
22.1
:

:
:
:
:
9.4
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
24.4
14.5
:
:

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

-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

14.2
12.5

14.5

-0.6

(**) or contributions for items 22 to 38

-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

13.2

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

6.3
3.7
4.2
2.2
-4.3
4.6
16.1
8.1
33.0
6.8
5.6
6.3
3.7
0.1
2.6
2.4
29.4
0.3
23.4
23.2

-3.3
-22.1
85.8
-5.1
-2.6
10.7
1.7
0.2
8.6
-21.4
0.3

:
0.1
1.6

2.3

:

:
:
2.5
:
:
-3.2
-20.6
94.7
-5.2
-0.5
-78.1
4.6
3.3
0.2
10.0
-20.4
3.5
6.0
:

-3.4

3.0
-0.5

-1.2

-0.1

0.9

-0.1
3.0
0.2
9.7
21.9
7.5
-19.8
-54.3
-16.3

7.9
8.3
7.4
10.7
32.8
7.6
4.3
-2.7
22.0
6.8
10.8
10.2
-4.7
10.1
0.3
0.9
4.0
25.6
24.7
32.2

3.4
15.5
-63.0
-6.2
3.0
1.6
3.2
3.8
9.1
-20.6
-0.9

:
10.7
6.8

5.4

8.3
7.5
7.2
8.3
15.1
6.8
8.4
-15.4
42.1
7.1
2.4
7.5
-7.6
6.3
0.5
-0.4
-3.3
41.9
40.7
28.7

0.8
-17.1
-1.0
3.2
2.9
10.0
1.9
17.8
2.6
5.7
-4.8

:
12.9
1.3

-3.3

:

:

:
:
:
:
:
14.2
18.2
-61.6
-28.3
9.6
-8.8
31.2
10.0
3.8
18.3
-15.2
-2.7
8.4
:

:
:
:
:
:
13.7
-17.2
7.3
3.7
13.1
-4.8
37.9
3.2
17.8
4.4
5.8
-5.2
-1.0
:

-2.9

-2.2

6.2
3.3

1.2

0.2

2.0

-0.1
6.2
3.8
10.9
-6.5
14.4
-15.3
74.9
-20.3

3.6
1.4

0.3

0.9

0.3

0.0
3.6
17.8
3.2
1.5
3.5
5.7
119.5
-7.9

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

0.2
26.5
161.3
-53.5
-2.9
4.6
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

:
:
7.2
:
:
3.0
26.9
161.3
-53.9
2.4
29.6
4.2
7.1
104.5
9.0
-8.9
9.8
8.7
:

-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
8.5
11.1
47.3
2.1
106.5
-6.6
1.8
:

-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

-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
-28.7
-11.5
-10.5 1210.7
-31.4
393.8
-0.1
0.9
-2.1
1.0
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
38.8
-5.3
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
-1.3

:
-8.3
3.5

9.7

:
:
2.5
:
:
-12.0
1.7
59.9
-46.1
-16.7
-38.4
-10.9
4.7
43.5
17.3
-20.5
-1.5
13.6
:

-2.9

-1.3
-4.3

-1.5

0.3

-3.1

0.1
-1.3
43.5
5.8
43.4
1.1
-19.8
-19.8
-19.8

:
:
:
:
2.0
2.7
:
:
:
:
1.3
1.9
-25.7
-6.6
-23.9 1308.5
-28.1
349.7
2.8
4.5
10.1
14.9
8.9
67.3
-2.0
51.4
21.0
12.3
:

:
:
2.3
:
:
33.5
16.5
445.2
-31.4
58.4
-12.6 2528.3
18.7
15.7
14.8
5.1
15.2
21.5
-1.2
3.4
8.0
12.7
184.8
-3.3
6.8
6.8
:
:

-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

-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

-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

-6.1

34.4

-1.5

-20.0

9.5

-16.1

0.6
3.8

3.0

6.3

-0.1
2.4

4.0

-3.2

-1.6
1.8

1.8

1.5

3.3
1.6

5.1

4.4

9.0
5.1

7.5

5.9

5.1
6.1

4.9

3.6

:

:

:

:

:

:

:

:

:

:

:

:

 Government finance statistics – summary tables 2/2016

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
206
214

2 242
1 556
814
726
16
398
139
100
49
2 371
307
716
200
98
717
686
108
35
190
217

2 354
1 603
845
743
15
432
191
100
28
2 609
391
846
205
115
756
720
116
42
137
149

2 368
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
146
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

Net acquisition of financial assets

61=(-)33

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

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

79

Government employment (in thousands of persons)

(*) includes lending or borrowing via the EFSF

-106

-
-106

0

:

:

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

547
54
-70
3 041

:

-228

158
-70

0

:

:

:
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
-42
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

-199
129
43
0
34
-1
53
328
4
291
-9
42

:
40
-19

59

:

:
:
:
:
:
1 975
609
0
52
872
0
443
5 382
41
4 307
443
591
-3 407
:

-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
-58
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

129

-42

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 2/2016

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
2 645
1 782
918
849
15
487
163
106
106
2 819
430
882
217
51
879
836
128
46
186
193

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

2 803
1 887
936
935
16
504
157
123
132
3 065
483
922
215
77
925
887
136
67
239
233

3 007
2 037
981
1 043
13
525
180
125
140
3 206
471
977
219
80
964
923
180
95
219
219

3 330
2 265
1 098
1 155
12
560
184
128
193
3 496
524
1 050
231
105
1 005
964
196
92
293
301

3 694
2 441
1 188
1 238
15
596
243
125
289
3 815
598
1 117
228
111
1 031
986
209
135
386
398

20=1-10

-174

-261

-199

-166

-120

Government financing

21=20-22

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

3

-177
247
65
0
85
12
86
424
5
313
14
92

-4

-258
111
-227
0
120
40
178
368
5
176
85
103

-4

-195
161
-19
0
36
26
118
357
5
334
32
-14

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

:
:
:
:
:
2 708
409
0
293
1 186
0
820
6 457
55
5 292
379
731
-3 748
:
Table B - Government debt and link with the deficit

:
:
:
:
:
2 504
431
0
257
1 114
0
702
6 034
50
4 887
347
749
-3 530
:

:
:
:
:
:
2 194
670
0
137
856
0
531
5 792
46
4 621
462
663
-3 598
:

-12

-154
110
77
0
11
15
6
264
5
159
15
85

:
-124
441

-565

:

:
:
:
:
:
2 694
489
0
304
1 075
0
826
7 162
60
5 889
394
818
-4 468
:

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

-174

346
172

247

-92

10

7
4 809
46
4 303
257
4 046
460
56
404
66
0
671

1 344
151
-140
6 875

:

-261

63
-198

111

-103

-201

-6
4 872
50
4 477
154
4 323
345
80
265
187
0
432

1 448
161
-183
7 209

:

-199

-166

374
175

161

14

2

-3
5 246
55
4 814
248
4 566
377
20
357
223
0
409

1 479
169
-150
7 671

:

175
9

110

-85

-7

-9
5 421
60
4 968
140
4 828
392
28
364
232
0
490

1 604
172
-44
8 093

:

-5

-115
80
44
0
-52
-9
98
196
8
210
-15
-8

:
95
169

-74

:

:
:
:
:
:
2 870
537
0
254
1 154
0
924
7 527
69
6 264
379
815
-4 657
:

-120

201
81

80

8

-8

0
5 622
69
5 176
222
4 954
377
32
345
222
0
537

1 696
178
88
8 788

:

-34

-34
0
-34

0

-34
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

3 673
2 441
1 188
1 238
15
596
240
114
282
3 799
568
1 110
228
111
1 031
986
243
134
375
386

-126

-5

-121
74
40
0
-52
-9
96
196
8
210
-15
-8

:
95
169

-74

:

:
:
:
:
:
2 826
516
0
254
1 154
:
901
7 498
69
6 264
375
790
-4 672
:

-126

201
75

74

8

-8

1
5 618
69
5 176
222
4 954
374
31
343
:
:
:

1 652
170
79

56
0
0
0
0
0
3
46
7
50
31
8
0
0
0
0
0
0
11
11

6

0

6
6
3
0
0
0
2
0
0
0
0
0

:
0
0

0

:

:
:
:
:
:
44
21
0
0
0
:
23
29
0
0
4
25
15
:

6

0
5

6

0

0

0
4
-
0
0
0
4
1
3
:
:
:

43
8
9

 Government finance statistics – summary tables 2/2016

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

-2.5

-3.6

-2.6

-2.1

-1.4

-1.4

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

38.5
25.9
13.4
12.4
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
42.5
6.7
12.8
3.0
1.1
12.8
12.3
1.9
0.9
3.3
3.2

39.2
26.6
12.8
13.6
0.2
6.8
2.3
1.6
1.8
41.8
6.1
12.7
2.9
1.0
12.6
12.0
2.4
1.2
2.8
2.9

41.1
28.0
13.6
14.3
0.1
6.9
2.3
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

42.0
27.8
13.5
14.1
0.2
6.8
2.8
1.4
3.3
43.4
6.8
12.7
2.6
1.3
11.7
11.2
2.4
1.5
4.4
4.5

-0.4

-0.4
0.0
-0.4

0.0

-0.4
0.0

41.8
27.8
13.5
14.1
0.2
6.8
2.7
1.3
3.2
43.2
6.5
12.6
2.6
1.3
11.7
11.2
2.8
1.5
4.3
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

-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

-0.3

-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

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

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

-0.2

-3.0
2.0
0.7
0.0
0.5
0.0
0.8
5.0
0.1
4.4
-0.1
0.6

:
0.6
-0.3

0.0

-2.6
3.6
0.9
0.0
1.2
0.2
1.2
6.2
0.1
4.6
0.2
1.3

:
-0.4
-0.2

-0.1

-3.6
1.5
-3.2
0.0
1.7
0.6
2.5
5.1
0.1
2.4
1.2
1.4

:
2.8
-1.8

0.0

-2.5
2.1
-0.2
0.0
0.5
0.3
1.5
4.7
0.1
4.4
0.4
-0.2

:
0.6
0.9

-0.1

-1.9
1.4
1.0
0.0
0.1
0.2
0.1
3.3
0.1
2.0
0.2
1.0

:
-1.5
5.5

-0.1

-1.3
0.9
0.5
0.0
-0.6
-0.1
1.1
2.2
0.1
2.4
-0.2
-0.1

:
1.1
1.9

:

:

:

:

:

:

:

:

:

:

:

:
:
:
:
:
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
:

:
:
:
:
:
31.9
9.7
0.0
2.0
12.5

7.7
84.3
0.7
67.2
6.7
9.6
-52.3
:

-4.2

-3.3

-3.2

-2.5

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

3.6

-0.6

-1.3

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
70.0
0.7
62.6
3.7
58.9
6.7
0.8
5.9
1.0
0.0
9.8

:
:
:
:
:
34.7
6.0
0.0
3.6
15.4

9.7
83.7
0.7
67.8
4.8
10.4
-49.0
:

-3.6

0.9
-2.8

1.5

-1.4

-2.8

-0.1
67.6
0.7
62.1
2.1
60.0
4.8
1.1
3.7
2.6
0.0
6.0

:
:
:
:
:
35.3
5.3
0.0
3.8
15.5

10.7
84.2
0.7
69.0
4.9
9.5
-48.9
:

:
:
:
:
:
33.3
6.0
0.0
3.8
13.3

10.2
88.5
0.7
72.8
4.9
10.1
-55.2
:

:
:
:
:
:
32.7
6.1
0.0
2.9
13.1

10.5
85.6
0.8
71.3
4.3
9.3
-53.0
:

-2.6

-2.1

-1.4

4.9
2.3

2.1

0.2

0.0

0.0
68.4
0.7
62.7
3.2
59.5
4.9
0.3
4.7
2.9
0.0
5.3

2.2
0.1

1.4

-1.0

-0.1

-0.1
67.0
0.7
61.4
1.7
59.7
4.8
0.3
4.5
2.9
0.0
6.0

2.3
0.9

0.9

0.1

-0.1

0.0
64.0
0.8
58.9
2.5
56.4
4.3
0.4
3.9
2.5
0.0
6.1

:
:
:

:
:
:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

-3.5

-
-3.5

0

:

:

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

-5.5

3.8
-1.7

0

:

:

:
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

19.6
2.2
-2.0

20.1
2.2
-2.5

19.3
2.2
-2.0

19.8
2.1
-0.5

19.3
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

-0.1

-1.4
0.8
0.5
0.0
-0.6
-0.1
1.1
2.2
0.1
2.4
-0.2
-0.1

:
1.1
1.9

0.0

:

:
:
:
:
:
32.2
5.9
0.0
2.9
13.1

10.3
85.3
0.8
71.3
4.3
9.0
-53.2
:

-1.4

2.3
0.9

0.8

0.1

-0.1

0.0
63.9
0.8
58.9
2.5
56.4
4.3
0.4
3.9
:
:
:

18.8
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 (in thousands of 
persons)

(*) 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
0.3
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.1

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

:
0.0
0.0

0.0

:

:
:
:
:
:
0.5
0.2
0.0
0.0
0.0

0.3
0.3
0.0
0.0
0.0
0.3
0.2
:

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
:
:
:

0.5
0.1
0.1

 Government finance statistics – summary tables 2/2016

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
-39.6
40.5
-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

10.8
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
28.7
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
-1.4
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
-0.1
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

7.1
7.1
0.0
184.3
-0.1
14.4
6.5
10.2
7.3
-2.1
7.0

:
2.2
-0.4

-1.8

5.8
6.2
7.2
5.2
0.6
6.6
5.5
-1.7
4.5
4.0
6.8
3.2
6.7
-3.5
4.3
3.9
-1.8
-40.2
26.8
31.7

12.5
10.6
0.0
164.0
1.3
19.3
7.9
11.9
7.3
3.2
15.5

:
-1.4
-0.3

0.4

6.0
5.9
2.0
10.1
8.9
3.6
-3.7
15.7
23.7
8.7
12.2
4.6
-0.8
50.7
5.2
6.1
6.1
46.5
28.9
20.7

5.0
-33.9
0.0
88.0
4.6
33.5
6.4
10.1
3.8
18.4
15.5

:
9.1
-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

8.1
10.7

8.8

:

(**) or contributions for items 22 to 38

-10.4

10.8
0.4

0.0

:

:

:
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

0.0

:

:

:
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

0.0

:

:

:
15.4

14.1
20.6
12.6
20.8
89.4
9.4
:
:
:

5.6
2.4

5.5

:

:

:

:

:

:

:

:

:

:

:
:
:
:
:
14.1
-35.6
-0.4
88.0
30.0
-51.6
32.2
4.2
10.1
5.8
-24.9
12.9
-1.9
:

-5.4

1.3
-4.1

2.3

-2.1

-4.2

-0.1
1.3
10.1
4.0
-40.1
6.8
-25.0
44.0
-34.5
182.2

:
:
:
:
:
22.2
7.6
-0.2
-15.1
35.1

-3.9
5.6

9.2
-10.9
5.9
-2.5
:

-6.5

6.2
-0.3

0

0

0

0
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
1.3
-43.6
9.9

41.8
6.7

6.7
-2.2
24.7
1.3
:

-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
-2.6
-15.7
-23.9

-7.9
-3.4

-3.6
-11.4
12.0
4.4
:

-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
-30.1
7.1
-2.2

50.3
2.2

0.4
-2.5
21.7
-2.6
:

-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
0.9
33.1
-11.2

12.4
11.0
274.7
10.7
3.6
16.4
21.1
:

:
:
:
:
:
12.4
21.4
-1.1
-15.3
7.9

10.9
7.1
19.2
9.0
-12.1
11.2
4.4
:

:
:
:
:
:
9.4
0.6
-42.7
184.3
7.3

19.5
6.1
10.2
7.8
1.4
-2.4
4.3
:

:
:
:
:
:
11.1
10.1
-1.6
164.0
-1.8
112.8
19.9
7.6
11.9
7.3
4.4
12.3
5.6
:

-7.1

-5.2

-5.1

-3.9

7.2
2.2

3.1

-1.0

0.4

-0.3
7.2
10.2
7.9
-20.3
12.0
1.6
14.5
0.1

7.8
3.8

5.5

-2.1

0.2

0.2
7.8
11.9
8.1
-31.9
12.3
4.3
13.7
3.2
234.6

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

:

7.3
7.9
4.8
11.6
-20.9
4.1
15.0
1.6
6.3
4.6
-2.5
6.0
1.9
4.4
4.2
4.1
32.7
42.2
-8.7
-6.1

6.4
-4.4
0.0
14.1
2.4
16.7
5.9
9.6
6.8
9.2
-1.9

:
1.7
1.1

0.7

:

:
:
:
:
:
8.2
-5.1
-14.2
14.1
6.5
1.9
16.7
7.0
9.6
8.3
9.2
-2.4
6.2
:

10.7
11.2
11.9
10.8
-7.3
6.8
1.9
2.2
38.0
9.0
11.3
7.4
5.3
30.8
4.2
4.4
8.4
-3.6
34.2
37.3

4.0
18.9
0.0
3.9
1.3
0.7
4.1
9.3
3.0
3.9
11.6

:
-4.6
6.8

15.1

:

:
:
:
:
:
-0.5
19.6
7.8
3.9
-9.4
0.8
0.7
10.9
9.3
11.3
3.9
12.0
19.2
:

10.9
7.8
8.3
7.1
26.7
6.4
32.3
-2.4
49.8
9.1
14.1
6.4
-1.3
5.3
2.6
2.4
6.7
46.7
31.7
32.3

3.0
8.9
-97.5
-17.1
-0.9
11.9
2.7
13.4
3.6
-3.8
-0.9

:
3.5
2.4

1.7

:

:
:
:
:
:
6.5
9.8
-100.0
-16.5
7.4
0.1
11.9
5.1
13.4
6.4
-3.8
-0.3
4.2
:

-4.1

-3.2

-2.2

7.7
3.6

3.3

0.3

0.0

-0.1
7.7
9.6
7.5
61.0
5.6
9.3
-74.8
34.8
19.6

3.3
0.2

2.1

-1.6

-0.1

-0.2
3.3
9.3
3.2
-43.4
5.7
4.0
39.7
1.9
4.2

3.7
1.5

1.5

0.1

-0.1

0.0
3.7
13.4
4.2
58.1
2.6
-3.8
13.2
-5.1
-4.6

0.6

10.2

-35.7

-5.1

19.6

9.8

5.9
5.9

7.5

:

4.5
5.1

4.2

:

7.7
6.4

4.9

:

2.1
5.1

6.4

:

8.4
1.3

5.5

:

5.7
3.8

8.6

:

 Government finance statistics – summary tables 2/2016

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

151

8 269
-3 304
-737
248
652
-3 082
-385
-11 573
470
-4 900
-6 757
-386

:
-11 655
2 038

-13 693

:

:
:
240 893
:
:
145 676
17 680
3 385
31 249
57 010
64
36 352
271 052
2 655
192 256
52 288
23 853
-125 376
:

-611

-786
6 042
4 900
76
2 504
-56
-1 382
6 828
1 756
4 666
554
-148

:
9 468
734

8 734

:

:
:
305 231
:
:
148 783
21 278
2 575
30 228
56 752
1 819
37 950
313 217
3 021
239 537
45 921
24 738
-164 434
:

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

Net acquisition of financial assets

61=(-)33

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

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

79

Government employment (in thousands of persons)

(*) includes lending or borrowing via the EFSF

:
:

-17 439

3 616

:

222
:
:
:
:
:
:
:
:
:
:
:

72 790
10 109
-27 160
325 341

1 099

-10 785
-2 365

-3 304

386

402

151
232 078
2 655
177 335
5 564
171 771
52 088
6 515
45 573
:
:
21 129

91 572
12 770
8 641
448 061

1 159

7 563
6 166

6 042

148

587

-611
268 887
3 021
220 048
18 050
201 998
45 818
4 998
40 820
:
:
25 672

121 722
16 628
61
545 609

1 198

2 322

-1 103
-6 693
-4 857
-30
-542
-4 235
2 971
-5 590
-349
-10 047
243
4 563

:
-3 598
-10 274

-722

2 020
6 691
4 692
379
2 709
-1 609
520
4 671
35
-3 126
5 190
2 572

:
6 621
-4 313

6 676

10 934

-894

2 324
84 870
57
35
44 946
37 017
2 815
82 546
-143
73 825
13 410
-4 546

:
7 966
11 899

-3 933

244

-33 782
-27 274
-1 060
22 622
-27 897
-25 383
4 444
6 508
-875
-11 512
17 413
1 482

:
6 842
-2 650

9 492

68

-31 590
-4 098
-3 813
-1 664
-1 110
-1 558
4 047
27 492
-320
26 279
-1 905
3 438

:
5 019
6 129

-1 110

:

:

:

:

:

:
:
319 129
:
:
138 492
14 992
2 375
29 605
53 572
1 755
37 948
297 353
2 672
221 132
45 753
27 796
-158 861
:

1 219

-9 187
-7 968

-6 693

-4 563

966

2 322
259 700
2 672
211 373
13 950
197 423
45 655
4 447
41 208
:
:
19 122

135 492
17 424
3 713
579 212

1 185

:
:
334 351
:
:
151 804
19 453
2 773
32 317
59 927
2 114
37 334
297 711
2 707
213 893
50 692
30 419
-145 907
:

1 298

2 374
3 672

6 691

-2 572

275

-722
262 074
2 707
208 776
16 810
191 966
50 591
9 882
40 709
:
:
24 340

142 750
18 330
4 597
613 280

1 191

:
:
353 999
:
:
244 640
19 783
2 727
77 266
100 627
2 374
44 237
392 156
2 564
299 342
64 274
25 976
-147 516
:

:
:
366 717
:
:
224 208
18 766
23 988
49 371
86 099
2 149
45 984
396 014
1 689
287 054
79 642
27 629
-171 806
:

:
:
380 383
:
:
225 129
14 989
23 514
48 072
86 704
2 031
51 850
429 635
1 369
317 993
79 059
31 214
-204 506
:

1 430

-33 538

-31 522

88 455
89 885

84 870

4 546

1 363

-894
350 529
2 564
283 796
84 164
199 632
64 169
11 628
52 541
:
:
24 884

152 650
19 205
5 879
639 163

1 203

562
-32 976

-27 274

-1 482

-4 464

244
351 091
1 689
269 876
57 654
212 222
79 526
10 598
68 928
0
0
44 903

163 355
19 721
-26 785
617 540

1 224

23 647
-7 875

-4 098

-3 438

-452

113
374 738
1 369
294 494
53 318
241 176
78 875
12 874
66 001
1 247
0
40 534

167 232
20 588
-26 695
631 512

1 245

 Government finance statistics – summary tables 2/2016

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

286 539
139 107
71 430
65 946
1 731
100 786
22 486
23 714
446
302 036
41 845
60 193
9 913
8 211
145 287
77 003
12 522
5 082
18 983
23 757

291 176
147 758
75 181
71 052
1 525
101 931
22 773
18 268
446
306 204
42 906
60 423
9 428
8 021
146 204
77 552
13 483
3 816
21 923
23 298

292 596
156 213
76 287
78 312
1 614
99 621
22 911
13 195
656
305 355
40 718
59 796
8 479
8 039
149 315
78 353
13 278
3 946
21 784
23 910

-92 561

-88 583
-3 978
-92 561

-194

-88 389
-3 978

171 677
146 623
70 746
74 263
1 614
1 485
10 120
11 658
1 791
183 146
13 339
21 686
8 301
3 865
21 117
15 592
98 089
6 048
10 701
11 379

95 589
9 590
5 541
4 049
0
1 692
12 776
68 688
2 843
97 908
25 782
36 647
371
2 394
17 637
7 877
2 207
1 876
10 994
12 442

117 891
0
0
0
0
96 444
15
21 432
0
116 862
1 597
1 463
1
1 780
110 561
54 884
1 371
0
89
89

20=1-10

-27 572

-25 064

-15 497

-15 028

-12 759

-11 469

-2 319

1 029

Government financing

21=20-22

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

1 036

-28 608
-9 523
-39
-1 355
1 026
-6 863
-2 292
19 085
306
15 702
5 877
-2 800

359

-25 423
7 697
865
-2 277
8 804
748
-443
33 120
-507
23 929
10 915
-1 217

-94

-153

-92

-15 403
-5 333
-3 546
-6 434
3 052
1 280
315
10 070
94
16 511
-6 671
136

:
-2 715
-11 958

-14 875
-5 965
-859
-4 772
325
-1 451
792
8 910
-136
9 523
-1 237
760

:
15 401
29 505

-12 667
-19 503
-1 379
-977
-4 176
-4 665
-8 306
-6 836
967
-9 367
-1 636
3 200

:
10 021
-4 319

14 340

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

:
8 304
14 287

-5 983

:
14 038
5 510

8 528

9 243

-14 104

:

:

:

:

:

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

:
:
403 378
:
:
237 597
11 928
13 287
67 618
89 883
777
54 881
499 749
1 262
376 994
93 861
27 632
-262 152
:
Table B - Government debt and link with the deficit

:
:
398 467
:
:
245 645
15 527
20 067
57 805
93 465
1 531
58 781
501 637
1 168
377 652
95 606
27 211
-255 992
:

:
:
390 544
:
:
223 910
14 894
22 448
49 120
81 546
1 828
55 902
463 007
1 675
347 693
85 203
28 436
-239 097
:

:
:
403 821
:
:
247 033
10 923
8 905
67 822
88 781
709
70 602
538 164
1 126
415 856
92 622
28 560
-291 131
:

:
:
:
:
:
237 551
9 674
8 124
63 018
94 460
632
62 275
527 009
2 093
401 999
91 069
31 848
-289 458
:

57=20

-27 572

-25 064

-15 497

-15 028

-12 759

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

21 522
-6 050

-9 523

2 800

-426

1 099
396 260
1 675
309 572
43 445
266 127
85 013
18 396
66 617
4 187
0
39 170

Table C - Memorandum items

75
76
77=20+18-76
78

79

167 158
21 023
-24 438
642 929

1 217

32 049
6 985

7 697

1 217

-1 927

-2
428 309
1 168
331 669
32 976
298 693
95 472
27 320
68 152
11 791
0
37 125

169 875
21 438
-23 274
645 164

1 202

13 865
-1 632

-5 333

-136

3 653

184
442 174
1 262
347 162
26 086
321 076
93 750
26 237
67 513
14 096
0
25 992

170 258
21 842
-18 356
652 748

1 181

8 313
-6 715

-5 965

-760

259

-249
450 487
1 126
356 858
23 083
333 775
92 503
26 800
65 703
14 684
0
20 537

171 986
22 117
-15 222
663 008

1 171

-9 935
-22 694

-19 503

-3 200

101

-92
440 552
2 093
347 506
14 051
333 455
90 953
26 370
64 583
14 015
0
18 430

171 382
22 217
-13 192
676 531

1 129

-7 968
-6 435
295
-1 460
0
-368
-7 968
-6 435
295
-1 460
-368

-13
-13

:

-78 086
-22 513
-1 894
-37 607
0

-16 072
-78 086
-22 513
-1 894
-37 607
-16 072

-7 674
-7 674

-7 968

368

-74

0
-61 745
-22 513
-1 625
0
-1 625
-37 607
-36 252
-1 355

-93

-11 376
-13 837
-608
148
-991
-4 500
-7 886
-2 461
7 402
-9 655
-1 440
1 232

:
9 918
-4 365

14 283

:

:
:
:
:
:
222 385
3 061
1 546
90 281
71 807
:
55 690
476 735
24 606
402 844
37 309
11 976
-254 350
:

-11 469

-3 577
-15 046

-13 837

-1 232

116

-93
409 883
24 606
348 082
14 051
334 031
37 195
20 888
16 307
:
:
:

41 145
10 571
-11 339

41

-2 360
-2 539
617
-1 420
-1 725
-165
154
-179
-
-7
-198
26

:
116
59

57

:

:
:
:
:
:
70 309
16 263
8 472
10 344
22 653
:
12 577
77 669
-
1 049
55 193
21 427
-7 360
:

-2 319

-146
-2 465

-2 539

-26

59

41
56 240
-
1 049
0
1 049
55 191
5 563
49 628
:
:
:

71 399
11 535
-2 860

-40

1 069
4 841
5 047
0
0
0
-206
3 772
-
0
1 462
2 310

:
0
0

0

:

:
:
:
:
:
22 943
12 863
0
0
0
:
10 080
50 691
-
0
36 174
14 517
-27 748
:

1 029

1 462
2 491

4 841

-2 310

0

-40
36 174
-
0
0
0
36 174
36 171
3
:
:
:

58 838
111
1 007

 Government finance statistics – summary tables 2/2016

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

43.9
21.3
10.9
10.1
0.3
15.4
3.4
3.6
0.1
46.3
6.4
9.2
1.5
1.3
22.3
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
6.5
9.1
1.4
1.2
22.1
11.7
2.0
0.6
3.3
3.5

43.2 -13.7
23.1
11.3
11.6
0.2
14.7
3.4
2.0 -13.1
-0.6
0.1
45.1 -13.7

6.0
8.8
1.3
1.2
22.1
11.6

0.0

2.0 -13.1
-0.6
0.6
3.2
3.5

25.4
21.7
10.5
11.0
0.2
0.2
1.5
1.7
0.3
27.1
2.0
3.2
1.2
0.6
3.1
2.3
14.5
0.9
1.6
1.7

14.1
1.4
0.8
0.6
0.0
0.3
1.9
10.2
0.4
14.5
3.8
5.4
0.1
0.4
2.6
1.2
0.3
0.3
1.6
1.8

17.4
0.0
0.0
0.0
0.0
14.3
0.0
3.2
0.0
17.3
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

-2.3

-1.9

-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
-0.7
-0.2
0.1
0.1
-0.7
-0.1
-2.6
0.1
-1.1
-1.5
-0.1

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

:
:
:

:
-2.6
0.5

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

:
:
61.8
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:
:
53.8
:
:
32.5
3.9
0.8
7.0
12.7

8.1
60.5
0.6
42.9
11.7
5.3
-28.0
:

:
:
55.9
:
:
27.3
3.9
0.5
5.5
10.4

7.0
57.4
0.6
43.9
8.4
4.5
-30.1
:

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-8.6

1.9

-0.3

:
:

-5.4

1.1

:

0.1
:
:
:
:
:
:
:
:
:
:
:

-2.4
-0.5

-0.7

0.1

0.1

0.0
51.8
0.6
39.6
1.2
38.3
11.6
1.5
10.2
:
:
4.7

1.4
1.1

1.1

0.0

0.1

-0.1
49.3
0.6
40.3
3.3
37.0
8.4
0.9
7.5
:
:
4.7

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 (in thousands of 
persons)

(*) includes lending or borrowing via the EFSF

-0.1

-0.1
1.1
0.9
0.0
0.5
0.0
-0.3
1.3
0.3
0.9
0.1
0.0

:
1.7
0.1

0.4

-0.2
-1.2
-0.8
0.0
-0.1
-0.7
0.5
-1.0
-0.1
-1.7
0.0
0.8

:
-0.6
-1.8

-0.1

0.3
1.1
0.8
0.1
0.4
-0.3
0.1
0.8
0.0
-0.5
0.8
0.4

:
1.1
-0.7

-0.1

0.4
13.3
0.0
0.0
7.0
5.8
0.4
12.9
0.0
11.6
2.1
-0.7

:
1.2
1.9

0.0

-5.5
-4.4
-0.2
3.7
-4.5
-4.1
0.7
1.1
-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
-0.1
4.2
-0.3
0.5

:
0.8
1.0

0.2

-4.4
-1.5
0.0
-0.2
0.2
-1.1
-0.4
3.0
0.0
2.4
0.9
-0.4

:
1.3
2.2

0.1

-3.9
1.2
0.1
-0.4
1.4
0.1
-0.1
5.1
-0.1
3.7
1.7
-0.2

:
2.2
0.9

0.0

-2.4
-0.8
-0.5
-1.0
0.5
0.2
0.0
1.5
0.0
2.5
-1.0
0.0

:
-0.4
-1.8

0.0

-2.2
-0.9
-0.1
-0.7
0.0
-0.2
0.1
1.3
0.0
1.4
-0.2
0.1

:
2.3
4.5

:

:

:

:

:

:

:

:

:

:

:

:

:
:
55.1
:
:
23.9
2.6
0.4
5.1
9.2

6.6
51.3
0.5
38.2
7.9
4.8
-27.4
:

0.2

-1.6
-1.4

-1.2

-0.8

0.2

0.4
44.8
0.5
36.5
2.4
34.1
7.9
0.8
7.1
:
:
3.3

:
:
54.5
:
:
24.8
3.2
0.5
5.3
9.8

6.1
48.5
0.4
34.9
8.3
5.0
-23.8
:

0.2

0.4
0.6

1.1

-0.4

0.0

-0.1
42.7
0.4
34.0
2.7
31.3
8.2
1.6
6.6
:
:
4.0

:
:
55.4
:
:
38.3
3.1
0.4
12.1
15.7

6.9
61.4
0.4
46.8
10.1
4.1
-23.1
:

0.2

13.8
14.1

13.3

0.7

0.2

-0.1
54.8
0.4
44.4
13.2
31.2
10.0
1.8
8.2
:
:
3.9

:
:
59.4
:
:
36.3
3.0
3.9
8.0
13.9

7.4
64.1
0.3
46.5
12.9
4.5
-27.8
:

-5.4

0.1
-5.3

-4.4

-0.2

-0.7

0.0
56.9
0.3
43.7
9.3
34.4
12.9
1.7
11.2
0.0
0.0
7.3

:
:
60.2
:
:
35.6
2.4
3.7
7.6
13.7

8.2
68.0
0.2
50.4
12.5
4.9
-32.4
:

-5.0

3.7
-1.2

-0.6

-0.5

-0.1

0.0
59.3
0.2
46.6
8.4
38.2
12.5
2.0
10.5
0.2
0.0
6.4

:
:
60.7
:
:
34.8
2.3
3.5
7.6
12.7

8.7
72.0
0.3
54.1
13.3
4.4
-37.2
:

-4.3

3.3
-0.9

-1.5

0.4

-0.1

0.2
61.6
0.3
48.2
6.8
41.4
13.2
2.9
10.4
0.7
0.0
6.1

:
:
61.8
:
:
38.1
2.4
3.1
9.0
14.5

9.1
77.8
0.2
58.5
14.8
4.2
-39.7
:

-3.9

5.0
1.1

1.2

0.2

-0.3

0.0
66.4
0.2
51.4
5.1
46.3
14.8
4.2
10.6
1.8
0.0
5.8

:
:
61.8
:
:
36.4
1.8
2.0
10.4
13.8

8.4
76.6
0.2
57.8
14.4
4.2
-40.2
:

-2.4

2.1
-0.3

-0.8

0.0

0.6

0.0
67.7
0.2
53.2
4.0
49.2
14.4
4.0
10.3
2.2
0.0
4.0

:
:
60.9
:
:
37.3
1.6
1.3
10.2
13.4

10.6
81.2
0.2
62.7
14.0
4.3
-43.9
:

-2.3

1.3
-1.0

-0.9

-0.1

0.0

0.0
67.9
0.2
53.8
3.5
50.3
14.0
4.0
9.9
2.2
0.0
3.1

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

25.9
3.3
-2.3

25.3
3.3
-1.9

-1.2
-1.0
0.0
-0.2
0.0
-0.1
-1.2
-1.0
0.0
-0.2
-0.1

0.0
0.0

:

0.0

-1.9
-2.9
-0.2
-0.1
-0.6
-0.7
-1.2
-1.0
0.1
-1.4
-0.2
0.5

:
1.5
-0.6

:

:
:
:
:
:

35.1 -11.5
-3.3
-0.3
-5.6
0.0

1.4
1.2
9.3
14.0

9.2

-2.4
77.9 -11.5
-3.3
-0.3
-5.6
-2.4

0.3
59.4
13.5
4.7
-42.8
:

-1.1
-1.1

-1.2

0.1

0.0

0.0
-9.1
-3.3
-0.2
0.0
-0.2
-5.6
-5.4
-0.2

-1.9

-1.5
-3.4

-2.9

-0.5

0.0

0.0
65.1
0.3
51.4
2.1
49.3
13.4
3.9
9.5
2.1
0.0
2.7

0.0

-1.7
-2.0
-0.1
0.0
-0.1
-0.7
-1.2
-0.4
1.1
-1.4
-0.2
0.2

:
1.5
-0.6

0.0

:

:
:
:
:
:
32.9
0.5
0.2
13.3
10.6

8.2
70.5
3.6
59.5
5.5
1.8
-37.6
:

-1.7

-0.5
-2.2

-2.0

-0.2

0.0

0.0
60.6
3.6
51.5
2.1
49.4
5.5
3.1
2.4
:
:
:

6.1
1.6
-1.7

0.0

-0.3
-0.4
0.1
-0.2
-0.3
0.0
0.0
0.0
-
0.0
0.0
0.0

:
0.0
0.0

0.0

:

:
:
:
:
:
10.4
2.4
1.3
1.5
3.3

1.9
11.5
-
0.2
8.2
3.2
-1.1
:

-0.3

0.0
-0.4

-0.4

0.0

0.0

0.0
8.3
-
0.2
0.0
0.2
8.2
0.8
7.3
:
:
:

10.6
1.7
-0.4

0.0

0.2
0.7
0.7
0.0
0.0
0.0
0.0
0.6
-
0.0
0.2
0.3

:
0.0
0.0

0.0

:

:
:
:
:
:
3.4
1.9
0.0
0.0
0.0

1.5
7.5
-
0.0
5.3
2.1
-4.1
:

0.2

0.2
0.4

0.7

-0.3

0.0

0.0
5.3
-
0.0
0.0
0.0
5.3
5.3
0.0
:
:
:

8.7
0.0
0.1

 Government finance statistics – summary tables 2/2016

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

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

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
-4.0
7.9
2.1
-4.3
-1.0
-4.1
21.5
-2.5
-11.5
-1.6

-1.8
-12.6
1.7
-1.3
3.6
-5.6
-0.5
15.2
1.5
-2.6
-13.5

-1.3
-7.3
-8.4
-2.2
-1.2
2.8
3.2
-20.9
4.2
-2.9
12.6

0.3
12.7
-4.3
-8.0
-5.5
10.2
5.4
4.9
6.5
-5.2
17.5

-1.6
1.8
-10.6
-2.2
-1.1
-2.4
2.4
-34.6
5.3
-3.2
-8.5

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

:
-7.3
0.7

11.4

:
-3.4
-0.2

3.5

:
-4.8
1.9

9.0

:
1.8
-1.0

-3.3

:

:

:

:

:
:
5.9
:
:
-9.3
-3.2
8.2
2.1
-20.7
-44.3
-1.0
-3.4
21.5
-1.5
-11.2
-1.6
4.5
:

:
:
6.7
:
:
-5.2
-11.5
-7.9
-0.2
-5.7
-4.7
-5.2
-0.6
15.7
1.2
-2.3
-13.5
4.6
:

:
:
6.3
:
:
-6.0
-8.8
-8.3
-0.8
-14.4
-34.4
3.8
5.2
-40.3
7.2
-2.8
12.7
17.0
:

:
:
6.0
:
:
2.1
11.8
-5.2
-8.5
-0.1
525.0
10.7
4.4
4.7
5.3
-5.6
17.4
6.3
:

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

Table C - Memorandum items

75
76
77=20+18-76
78

79

(**) or contributions for items 22 to 38

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:
:
-1.7

7.9
7.3

8.0

1.1

-0.7

1.0
0.3

-1.1

1.4

0.2

-0.1
1.0
15.7
1.8
6.2
1.6
-2.2
42.2
-8.6
:
:
-10.9

8.7
6.9

6.4

2.8

-4.4

2.4
-2.0

-0.7

-1.1

-0.2

0.1
2.4
-40.3
4.6
173.3
-1.1
-2.8
7.3
-5.0
:
:
-8.8

9.6
6.4

3.7

1.6

-6.4

4.9
-1.5

0.2

-1.7

0.2

-0.2
4.9
4.7
7.6
26.0
5.9
-5.6
-18.2
-2.5
:
:
10.1

6.2
5.8

2.5

1.5

:
2.2
1.0

0.0

:

:
:
2.6
:
:
0.6
1.4
-6.4
-2.0
3.9
229.6
-1.3
3.4
-34.1
6.6
-3.5
-8.4
5.7
:

-3.6

3.8
0.2

-0.8

0.9

0.1

0.1
3.8
-34.1
5.8
-12.7
7.9
-3.5
-27.1
1.5
:
:
3.3

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

4.5
30.3
3.0
9.0
-0.1
-3.5
2.2
138.8
2.0
1.2
-0.6

:
7.1
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
-22.8
-1.2
-1.8
-7.5
7.8
-1.8
-11.6
-4.2
0.5
18.4

:
-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

4.8
31.3
16.0
9.2
-3.0
1.4
1.6
1.3
-1.4
11.3
9.3

:
4.8
-1.5

-6.9

:

:

:

:
:
2.7
:
:
11.6
31.6
1.5
9.0
18.8
120.8
-2.9
2.5
138.8
2.3
1.6
-1.0
-4.6
:

-0.5

2.9
2.4

2.3

0.1

0.2

-0.2
2.9
138.8
2.4
1.5
2.5
1.6
-15.7
4.2
:
:
31.5

3.5
4.0

4.1

-1.1

:
:
4.6
:
:
-6.9
-29.5
-7.8
-2.1
-5.6
-3.5
0.0
-5.1
-11.6
-7.7
-0.4
12.4
-3.4
:

0.5

-3.4
-3.0

-2.5

-1.7

0.4

0.9
-3.4
-11.6
-3.9
-22.7
-2.3
-0.4
-11.0
1.0
:
:
-25.5

11.3
4.8

6.2

-1.1

:
:
4.8
:
:
9.6
29.8
16.8
9.2
11.9
20.5
-1.6
0.1
1.3
-3.3
10.8
9.4
-8.2
:

0.5

0.9
1.4

2.6

-1.0

0.1

-0.3
0.9
1.3
-1.2
20.5
-2.8
10.8
122.2
-1.2
:
:
27.3

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

55.9
0.3
1.3
139.1
61.8
7.5
27.7
-5.3
34.5
26.5
-14.9

:
5.2
4.0

2.7

:

:
:
5.9
:
:
61.2
1.7
-1.7
139.1
67.9
12.3
18.5
31.7
-5.3
39.9
26.8
-14.6
1.1
:

0.5

33.8
34.3

32.4

1.7

0.5

-0.3
33.8
-5.3
35.9
400.7
4.0
26.8
17.7
29.1
:
:
2.2

6.9
4.8

4.2

1.0

-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

-11.1
-5.4
829.6
-36.1
-25.2
10.0
1.7
-34.1
-3.8
27.1
5.7

:
2.8
-0.7

-6.4

:

:
:
3.6
:
:
-8.4
-5.1
779.6
-36.1
-14.4
-9.5
3.9
1.0
-34.1
-4.1
23.9
6.4
16.5
:

-9.6

0.2
-9.4

-7.8

-0.4

-1.3

0.1
0.2
-34.1
-4.9
-31.5
6.3
23.9
-8.9
31.2
:
:
80.4

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
-20.3
-6.9
-2.2
-1.8
8.8
6.9
-18.9
9.2
-2.4
12.4

:
2.2
1.5

0.6

:

:
:
3.7
:
:
0.4
-20.1
-2.0
-2.6
0.7
-5.5
12.8
8.5
-18.9
10.8
-0.7
13.0
19.0
:

-9.0

6.7
-2.2

-1.2

-1.0

-0.1

0.0
6.7
-18.9
9.1
-7.5
13.6
-0.8
21.5
-4.2

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
-5.8
2.1
-7.9
-4.4
4.4
22.4
4.9
7.4
-9.0

:
3.7
3.3

2.9

:

:
:
2.7
:
:
-0.5
-0.6
-4.5
2.2
-5.9
-10.0
7.8
7.8
22.4
9.3
7.8
-8.9
16.9
:

-7.4

5.7
-1.6

-2.5

0.7

-0.1

0.3
5.7
22.4
5.1
-18.5
10.3
7.8
42.9
0.9
235.7

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
5.8
-10.1
17.9
0.9
-0.8
7.2
-30.3
6.9
12.8
-4.3

:
6.3
1.2

-3.6

2.8
2.7
4.3
0.5
25.2
2.6
-0.9
7.4
33.1
-0.6
-1.8
0.1
-6.5
-8.0
2.7
4.9
-0.7
18.5
-18.3
-1.7

-2.2
-22.8
-32.1
5.3
1.4
0.5
2.0
8.0
4.4
-7.0
0.5

:
-1.1
-2.4

-3.6

:

:

:
:
2.0
:
:
9.7
4.3
-10.6
17.7
14.6
-16.2
5.2
8.3
-30.3
8.6
12.2
-4.3
7.1
:

-6.3

8.1
1.8

1.9

0.3

-0.5

0.0
8.1
-30.3
7.1
-24.1
12.2
12.3
48.5
2.3
181.6

:
:
1.2
:
:
-3.3
-23.2
-33.8
17.0
-3.8
-49.2
-6.6
-0.4
8.0
-0.2
-1.8
1.5
2.4
:

-3.6

3.2
-0.4

-1.2

0.0

0.9

0.0
3.2
8.0
4.7
-20.9
7.5
-1.8
-4.0
-0.9
19.6

1.6
6.2
5.3
7.7
-11.9
1.1
1.3
-23.0
0.0
1.4
2.5
0.4
-4.9
-2.3
0.6
0.7
7.7
-24.9
15.5
-1.9

-2.5
-7.2
-35.9
0.5
-1.6
1.4
1.8
-10.8
2.5
-1.3
2.8

:
6.5
5.9

5.4

:

:
:
0.1
:
:
4.0
-8.4
-33.0
0.3
-1.2
-8.8
28.6
7.7
-10.8
10.3
-1.3
3.4
11.1
:

-3.4

1.9
-1.5

-1.3

-0.2

0.1

-0.1
1.9
-10.8
2.8
-11.5
4.0
-1.3
2.1
-2.7
4.2

0.5
5.7
1.5
10.2
5.8
-2.3
0.6
-27.8
47.1
-0.3
-5.1
-1.0
-10.1
0.2
2.1
1.0
-1.5
3.4
-0.6
2.6

-7.9
-12.6
-11.0
-6.2
-5.3
-11.8
-1.3
85.9
-2.3
-1.8
11.2

:
4.1
-0.8

-4.9

:

:
:
:
:
:
-3.8
-11.4
-8.8
-7.1
6.4
-10.9
-11.8
-2.1
85.9
-3.3
-1.7
11.5
-0.6
:

-2.8

-2.2
-5.0

-4.3

-0.7

0.0

0.0
-2.2
85.9
-2.6
-39.1
-0.1
-1.7
-1.6
-1.7
-4.6

-9.7

-3.4

-5.2

-30.0

-21.0

-10.3

2.4
4.4

2.3

1.7

0.0
2.1

1.8

-2.2

1.6
2.0

0.3

-1.2

0.2
1.9

1.2

-1.7

1.0
1.3

1.6

-0.8

-0.4
0.5

2.0

-3.6

 Government finance statistics – summary tables 2/2016

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

87 725
47 159
25 788
21 288
82
28 349
7 850
3 994
374
98 568
10 558
21 312
7 069
4 579
39 984
35 102
4 947
3 511
6 610
6 907

103 793
59 977
31 596
28 270
111
33 201
6 476
3 856
284
108 201
11 592
23 817
7 608
4 477
46 363
39 897
6 093
3 621
4 630
5 673

123 515
69 032
36 229
32 663
140
37 805
10 695
5 538
445
129 970
16 225
27 929
8 184
4 102
54 762
46 517
7 969
3 251
7 547
7 440

128 059
71 481
37 100
34 249
132
39 289
11 170
5 586
532
134 925
17 100
28 998
8 393
4 273
56 956
48 093
7 765
3 919
7 520
7 693

135 910
76 725
38 977
37 593
155
40 887
11 519
6 014
765
139 836
17 167
29 836
8 896
4 234
58 948
49 379
8 066
3 773
8 916
8 456

142 033
81 467
40 719
40 605
143
42 596
12 076
5 392
501
146 502
18 488
31 270
8 648
4 626
61 836
51 645
8 404
3 372
9 858
9 518

140 523
77 531
41 159
36 243
130
43 061
12 276
6 165
1 490
155 950
19 552
32 532
9 041
4 706
65 413
54 830
8 519
6 422
9 764
9 706

143 161
79 842
42 277
37 521
45
43 868
12 666
6 304
480
156 338
19 919
33 041
8 548
4 622
67 624
56 775
9 088
3 678
9 818
9 613

20=1-10

Net lending ( + ) / net borrowing (-)

-10 843

-4 407

-6 455

-6 866

-3 926

-4 469

-15 427

-13 177

-328

-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 

:

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

:
:
:

:

:

-769

-3 638
5 033
1 721
442
2 449
20
401
8 671
0
7 288
425
958

:
242
-2 056

2 298

1 156

-7 611
1 373
756
219
205
527
-333
8 984
0
5 009
2 876
1 099

:
4 522
18 557

-14 035

1 402

-8 267
-242
-336
-230
262
-213
274
8 025
0
7 792
-456
690

:
4 507
-3 714

8 221

252

-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

-304

-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

1 246

-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 (+)

-10 843

-4 407

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

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

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

79

Government employment (in thousands of persons)

(*) includes lending or borrowing via the EFSF

:
:

:

:

:

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

34 597
4 963
-9 195
176 183

598

:
:

:

:

:

:
140 420
0
108 995
6 653
102 342
31 424
1 166
30 258
:
:
13 826

41 055
4 909
-4 686
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
:

-6 455

16 418
9 963

:

:

:

:
173 578
736
138 524
1 067
137 457
34 318
4 471
29 847
:
:
20 028

49 154
6 468
-5 376
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
:

-6 866

5 867
-999

:

:

:

:
179 444
786
145 094
1 728
143 366
33 565
4 402
29 162
:
:
21 269

51 578
6 697
-6 042
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
:

-3 926

4 405
479

-4 469

17 135
12 666

-15 427

-13 177

28 241
12 814

14 646
1 469

:

:

:

:
183 849
865
150 555
2 206
148 349
32 429
4 440
27 988
:
:
23 976

53 231
7 003
-2 012
282 347

659

:

:

:

:
200 984
960
169 432
10 012
159 421
30 592
2 613
27 979
:
:
33 079

56 614
7 396
-2 007
291 930

669

:

:

:

:
229 225
9 512
186 129
9 786
176 343
33 583
2 564
31 020
0
0
42 595

59 580
7 692
-13 355
286 188

673

:

:

:

:
243 871
7 602
199 303
9 126
190 178
36 966
3 089
33 876
607
0
40 825

60 637
7 999
-11 358
294 627

677

 Government finance statistics – summary tables 2/2016

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
149 838
84 100
44 478
39 571
51
45 763
13 098
6 298
578
157 831
20 239
33 404
8 620
4 568
68 727
57 403
9 352
3 531
9 388
9 388

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

156 128
88 123
46 399
41 693
32
47 252
13 482
6 607
664
163 174
20 620
34 218
8 627
4 709
71 254
59 476
9 831
4 612
9 302
9 358

160 848
91 237
46 949
43 540
747
49 116
13 858
6 379
258
165 257
21 082
34 632
8 408
4 379
74 029
61 681
10 388
4 543
7 796
9 851

165 259
93 859
47 789
45 775
296
50 532
14 094
6 431
342
174 313
21 313
35 342
8 151
4 654
76 594
63 645
10 322
8 218
9 719
9 839

171 869
98 142
49 151
48 903
88
52 286
14 539
6 487
415
175 412
21 825
36 640
8 059
4 680
79 049
65 328
10 921
4 359
9 877
9 938

-61 989

-60 836
-1 153
-61 989

-167

-60 669
-1 153

113 546
92 272
44 526
47 658
88
8 421
7 804
4 694
355
117 534
9 143
14 802
7 609
3 179
19 294
18 691
54 690
3 429
5 388
5 428

31 699
1 659
485
1 174
0
1 118
2 199
26 522
201
31 502
4 923
10 991
485
889
5 400
3 374
6 247
1 165
1 403
1 396

29 382
4 211
4 140
71
0
650
4 417
19 132
972
29 398
6 801
8 972
131
486
4 127
2 460
5 056
911
2 915
2 942

59 232
0
0
0
0
42 098
118
16 974
41
58 966
958
1 875
2
127
50 228
40 804
5 597
7
172
172

20=1-10

-7 992

-7 046

-4 409

-9 055

-3 543

-3 988

196

-17

266

481

-9 535
-2 168
-982
-2 616
730
-426
1 126
7 367
1 010
1 056
1 090
4 211

:
22 991
27 173

-4 182

594

-4 137
-528
3 266
-2 236
-284
-1 093
-181
3 609
-1 563
5 612
-962
522

:
10 416
4 500

5 916

Government financing

21=20-22

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

351

-8 343
1 760
3 246
-1 192
1 314
-884
-724
10 103
-636
7 923
3 889
-1 073

37

-7 083
-2 136
-1 948
-1 474
3 583
-524
-1 773
4 947
-2 518
6 939
2 012
-1 486

-433

-3 976
-1 776
694
-2 247
960
-904
-279
2 201
-1 333
3 531
419
-416

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

:
18 270
33 053

-3 534

-14 783

:
-4 663
-8 373

3 710

:

:

:

:

:

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

:
:
196 016
:
:
144 702
20 017
9 507
36 639
51 929
7 598
26 610
330 230
3 314
242 696
42 455
41 765
-185 528
:
Table B - Government debt and link with the deficit

:
:
191 959
:
:
151 141
19 197
11 954
35 824
56 456
8 149
27 709
336 403
4 581
248 095
42 060
41 667
-185 262
:

:
:
187 642
:
:
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

-7 992

10 987
2 995

:

:

:

:
254 858
7 022
206 832
6 045
200 787
41 004
4 691
36 313
2 038
0
41 982

Table C - Memorandum items

75
76
77=20+18-76
78

79

61 705
8 223
-6 827
308 630

674

-7 046

5 233
-1 813

-2 136

1 486

-497

-666
260 091
4 581
213 498
8 273
205 225
42 012
2 139
39 872
5 741
0
39 300

63 287
8 467
-6 211
317 117

676

-4 409

2 209
-2 201

-1 776

416

-535

-306
262 300
3 314
216 580
8 790
207 790
42 406
1 978
40 428
6 863
0
37 122

64 510
8 604
-5 218
322 539

679

:
:
199 959
:
:
165 525
26 067
8 772
46 524
55 467
8 556
28 696
364 770
4 388
269 827
48 183
42 372
-199 245
:

-9 055

16 619
7 564

-2 168

-4 211

14 156

-212
278 919
4 388
226 413
10 162
216 250
48 118
2 738
45 380
7 149
0
43 395

65 974
8 738
-8 074
330 418

679

:
:
203 997
:
:
175 413
32 407
8 698
48 786
56 101
8 808
29 420
372 879
5 415
273 771
49 544
44 150
-197 467
:

-3 543

11 843
8 300

-528

-522

8 791

560
290 762
5 415
236 186
9 039
227 147
49 161
2 609
46 552
8 053
0
49 913

68 247
8 839
-2 504
339 896

684

-597
4
5
-704
-40
138
-597
4
5
-704
98

-1 105
-1 105

:

-16 332
-15
-897
-12 497
-418

-2 504
-16 332
-15
-897
-12 497
-2 922

-1 698
-1 698

-597

-98

-781

17
-12 857
-15
-504
0
-504
-12 338
-1 849
-10 488

708

-4 696
-1 437
2 381
-2 429
-21
-863
-506
3 260
-1 567
5 596
-1 272
503

:
11 626
4 784

6 842

:

:
:
:
:
:
109 004
20 042
5 984
36 050
32 509
:
14 418
325 302
5 430
266 551
32 950
20 370
-216 298
:

-3 988

12 251
8 263

-1 437

-503

9 572

631
267 352
5 430
229 291
9 039
220 253
32 631
1 198
31 432
:
:
:

22 215
4 616
-3 216

19

178
486
599
19
166
-231
-67
309
0
127
100
81

:
22
532

-511

:

:
:
:
:
:
44 114
3 508
1 362
19 836
14 238
:
5 170
28 950
0
7 420
14 334
7 196
15 164
:

196

301
497

486

-81

:

6
20 901
0
6 761
0
6 761
14 140
946
13 194
:
:
:

17 781
1 557
43

-138

121
647
158
10
277
-147
349
526
0
-116
557
86

:
-111
288

-400

:

:
:
:
:
:
22 197
5 521
1 151
5 365
8 283
:
1 878
24 577
0
697
13 065
10 815
-2 380
:

-17

632
615

647

-86

:

-99
13 674
0
638
0
638
13 036
623
12 413
:
:
:

15 877
2 496
402

5

261
373
125
158
-3
187
-95
112
0
0
357
-245

:
-16
0

-16

:

:
:
:
:
:
16 429
3 352
1 098
33
1 489
:
10 459
10 382
0
0
1 692
8 690
6 047
:

266

357
623

373

245

:

5
1 692
0
0
0
0
1 692
1 691
1
:
:
:

12 373
171
267

 Government finance statistics – summary tables 2/2016

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

49.8
26.8
14.6
12.1
0.0
16.1
4.5
2.3
0.2
55.9
6.0
12.1
4.0
2.6
22.7
19.9
2.8
2.0
3.8
3.9

48.7
28.1
14.8
13.3
0.1
15.6
3.0
1.8
0.1
50.8
5.4
11.2
3.6
2.1
21.7
18.7
2.9
1.7
2.2
2.7

48.8
27.3
14.3
12.9
0.1
14.9
4.2
2.2
0.2
51.4
6.4
11.0
3.2
1.6
21.6
18.4
3.1
1.3
3.0
2.9

48.1
26.8
13.9
12.9
0.0
14.7
4.2
2.1
0.2
50.6
6.4
10.9
3.1
1.6
21.4
18.0
2.9
1.5
2.8
2.9

48.1
27.2
13.8
13.3
0.1
14.5
4.1
2.1
0.3
49.5
6.1
10.6
3.2
1.5
20.9
17.5
2.9
1.3
3.2
3.0

48.7
27.9
13.9
13.9
0.0
14.6
4.1
1.8
0.2
50.2
6.3
10.7
3.0
1.6
21.2
17.7
2.9
1.2
3.4
3.3

49.1
27.1
14.4
12.7
0.0
15.0
4.3
2.2
0.5
54.5
6.8
11.4
3.2
1.6
22.9
19.2
3.0
2.2
3.4
3.4

48.6
27.1
14.3
12.7
0.0
14.9
4.3
2.1
0.2
53.1
6.8
11.2
2.9
1.6
23.0
19.3
3.1
1.2
3.3
3.3

48.5
27.2
14.4
12.8
0.0
14.8
4.2
2.0
0.2
51.1
6.6
10.8
2.8
1.5
22.3
18.6
3.0
1.1
3.0
3.0

49.2
27.8
14.6
13.1
0.0
14.9
4.3
2.1
0.2
51.5
6.5
10.8
2.7
1.5
22.5
18.8
3.1
1.5
2.9
3.0

49.9
28.3
14.6
13.5
0.2
15.2
4.3
2.0
0.1
51.2
6.5
10.7
2.6
1.4
23.0
19.1
3.2
1.4
2.4
3.1

50.0
28.4
14.5
13.9
0.1
15.3
4.3
1.9
0.1
52.8
6.5
10.7
2.5
1.4
23.2
19.3
3.1
2.5
2.9
3.0

50.6 -18.2
28.9
14.5
14.4
0.0
15.4
4.3
1.9 -17.9
-0.3
0.1
51.6 -18.2

6.4
10.8
2.4
1.4
23.3
19.2

0.0

3.2 -17.8
-0.3
1.3
2.9
2.9

33.4
27.1
13.1
14.0
0.0
2.5
2.3
1.4
0.1
34.6
2.7
4.4
2.2
0.9
5.7
5.5
16.1
1.0
1.6
1.6

9.3
0.5
0.1
0.3
0.0
0.3
0.6
7.8
0.1
9.3
1.4
3.2
0.1
0.3
1.6
1.0
1.8
0.3
0.4
0.4

8.6
1.2
1.2
0.0
0.0
0.2
1.3
5.6
0.3
8.6
2.0
2.6
0.0
0.1
1.2
0.7
1.5
0.3
0.9
0.9

17.4
0.0
0.0
0.0
0.0
12.4
0.0
5.0
0.0
17.3
0.3
0.6
0.0
0.0
14.8
12.0
1.6
0.0
0.1
0.1

20=1-10

Net lending ( + ) / net borrowing (-)

-6.2

-2.1

-2.6

-2.6

-1.4

-1.5

-5.4

-4.5

-2.6

-2.2

-1.4

-2.7

-1.0

-1.2

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

:

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

-0.4

-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

:
:
:

:
0.1
-1.0

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

:
:
74.2
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:
:
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
:

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-6.2

-2.1

-2.6

:
:

:

:

:

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

:
:

:

:

:

:
65.9
0.0
51.1
3.1
48.0
14.7
0.5
14.2
:
:
6.5

6.5
3.9

:

:

:

:
68.6
0.3
54.8
0.4
54.3
13.6
1.8
11.8
:
:
7.9

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 (in thousands of 
persons)

(*) includes lending or borrowing via the EFSF

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

0.5

-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

0.1

-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

-0.1

-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

0.4

-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

-0.1

-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

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

0.0

-2.2
-0.7
-0.6
-0.5
1.1
-0.2
-0.6
1.6
-0.8
2.2
0.6
-0.5

:
0.6
1.7

:
5.8
10.4

-0.1

-1.2
-0.6
0.2
-0.7
0.3
-0.3
-0.1
0.7
-0.4
1.1
0.1
-0.1

:
-1.4
-2.6

0.1

-2.9
-0.7
-0.3
-0.8
0.2
-0.1
0.3
2.2
0.3
0.3
0.3
1.3

:
7.0
8.2

0.2

-1.2
-0.2
1.0
-0.7
-0.1
-0.3
-0.1
1.1
-0.5
1.7
-0.3
0.2

:
3.1
1.3

:

:

:

:

:

:

:

:

:

:

:

:

:

:
:
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
:

-2.6

2.2
-0.4

:

:

:

:
67.3
0.3
54.4
0.6
53.8
12.6
1.7
10.9
:
:
8.0

:
:
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
:

:
:
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
:

:
:
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
:

:
:
60.8
:
:
43.7
7.0
4.1
10.6
18.0

:
:
60.5
:
:
47.7
6.1
3.8
11.3
17.8

:
:
60.8
:
:
44.9
6.2
2.9
11.4
16.1

:
:
60.5
:
:
50.1
7.9
2.7
14.1
16.8

:
:
60.0
:
:
51.6
9.5
2.6
14.4
16.5

8.7

8.7

4.1

8.7
8.3
96.7 106.1 102.4 110.4 109.7
1.6
1.0
80.5
75.2
14.6
13.2
13.0
12.9
-58.1
-57.5
:
:

1.4
78.2
13.3
13.1
-58.4
:

1.3
81.7
14.6
12.8
-60.3
:

1.9
73.3
13.3
8.2
-52.9
:

-1.4

-1.5

-5.4

-4.5

-2.6

1.6
0.2

5.9
4.3

9.9
4.5

5.0
0.5

3.6
1.0

:

:

:

:
65.1
0.3
53.3
0.8
52.5
11.5
1.6
9.9
:
:
8.5

:

:

:

:
68.8
0.3
58.0
3.4
54.6
10.5
0.9
9.6
:
:
11.3

:

:

:

:
80.1
3.3
65.0
3.4
61.6
11.7
0.9
10.8
0.0
0.0
14.9

:

:

:

:
82.8
2.6
67.6
3.1
64.5
12.5
1.0
11.5
0.2
0.0
13.9

:

:

:

:
82.6
2.3
67.0
2.0
65.1
13.3
1.5
11.8
0.7
0.0
13.6

-2.2

1.7
-0.6

-0.7

0.5

-0.2

-0.2
82.0
1.4
67.3
2.6
64.7
13.2
0.7
12.6
1.8
0.0
12.4

-1.4

0.7
-0.7

-0.6

0.1

-0.2

-0.1
81.3
1.0
67.1
2.7
64.4
13.1
0.6
12.5
2.1
0.0
11.5

-2.7

-1.0

5.0
2.3

-0.7

-1.3

4.3

-0.1
84.4
1.3
68.5
3.1
65.4
14.6
0.8
13.7
2.2
0.0
13.1

3.5
2.4

-0.2

-0.2

2.6

0.2
85.5
1.6
69.5
2.7
66.8
14.5
0.8
13.7
2.4
0.0
14.7

19.6
2.8
-5.2

19.3
2.3
-2.2

19.4
2.6
-2.1

19.4
2.5
-2.3

18.9
2.5
-0.7

19.4
2.5
-0.7

20.8
2.7
-4.7

20.6
2.7
-3.9

20.0
2.7
-2.2

20.0
2.7
-2.0

20.0
2.7
-1.6

20.0
2.6
-2.4

20.1
2.6
-0.7

-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

:

-4.8
0.0
-0.3
-3.7
-0.1

-0.7
-4.8
0.0
-0.3
-3.7
-0.9

-0.5
-0.5

-0.2

0.0

-0.2

0.0
-3.8
0.0
-0.1
0.0
-0.1
-3.6
-0.5
-3.1

0.2

-1.4
-0.4
0.7
-0.7
0.0
-0.3
-0.1
1.0
-0.5
1.6
-0.4
0.1

:
3.4
1.4

0.0

:

:
:
:
:
:
32.1
5.9
1.8
10.6
9.6

4.2
95.7
1.6
78.4
9.7
6.0
-63.6
:

-1.2

3.6
2.4

-0.4

-0.1

2.8

0.2
78.7
1.6
67.5
2.7
64.8
9.6
0.4
9.2
:
:
:

6.5
1.4
-0.9

0.0

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

:
0.0
0.2

0.0

:

:
:
:
:
:
13.0
1.0
0.4
5.8
4.2

1.5
8.5
0.0
2.2
4.2
2.1
4.5
:

0.1

0.1
0.1

0.1

0.0

:

0.0
6.1
0.0
2.0
0.0
2.0
4.2
0.3
3.9
:
:
:

5.2
0.5
0.0

0.0

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

:
0.0
0.1

0.0

:

:
:
:
:
:
6.5
1.6
0.3
1.6
2.4

0.6
7.2
0.0
0.2
3.8
3.2
-0.7
:

0.0

0.2
0.2

0.2

0.0

:

0.0
4.0
0.0
0.2
0.0
0.2
3.8
0.2
3.7
:
:
:

4.7
0.7
0.1

0.0

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

:
0.0
0.0

0.0

:

:
:
:
:
:
4.8
1.0
0.3
0.0
0.4

3.1
3.1
0.0
0.0
0.5
2.6
1.8
:

0.1

0.1
0.2

0.1

0.1

:

0.0
0.5
0.0
0.0
0.0
0.0
0.5
0.5
0.0
:
:
:

3.6
0.1
0.1

 Government finance statistics – summary tables 2/2016

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

2.9
2.8
1.9
3.8
-7.0
2.4
3.1
11.0
-20.8
1.9
-0.2
1.7
8.6
-1.5
3.8
3.8
4.1
10.8
-19.7
-2.0

7.1
21.6
23.9
7.5
0.1
28.9
6.0

6.7
1.4
33.6

7.7
9.1
2.9
15.9
49.1
3.1
10.3
22.9
-6.2
4.7
3.9
1.8
4.5
-4.8
2.7
2.7
26.8
14.3
13.8
-6.1

9.0
50.9
1.0
4.1
0.6
14.0
4.2

6.7
-7.4
25.9

0.7
-0.7
3.5
-4.8
-10.7
1.4
7.6
1.8
22.5
2.2
3.7
2.1
-1.8
-0.1
4.4
4.0
-5.2
-16.6
13.3
11.7

1.9
1.1
1.2
1.0
6.0
2.3
4.5
4.6
-3.2
2.7
4.7
2.5
-5.6
10.8
3.7
3.5
6.3
-11.5
-0.2
-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
1.8
:

:
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
:

:
-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
13.9
:

:
:
1.8
:
:
2.6
-4.1
-41.1
5.2
1.7
5.4
66.0
0.3

1.9
-9.2
6.6
-2.0
:

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

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:
:
20.4

Table C - Memorandum items

75
76
77=20+18-76
78

79

(**) or contributions for items 22 to 38

1.5
3.3

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

1.9
2.7

3.2

-1.6

-2.2

2.8
0.6

:

:

:

:
2.8

4.8
-40.2
6.5
-6.7
-4.7
-6.8
:
:
4.7

2.1
2.2

2.8

-0.3

-2.8

0.9
-1.9

:

:

:

:
0.9
27.7
3.2
-40.9
4.2
-10.0
18.7
-11.8
:
:
-9.0

3.0
2.6

2.1

0.3

3.3
3.2
3.5
2.9
-1.7
3.7
3.3
1.5
1.1
9.5
4.0
3.2
-1.2
0.1
3.3
2.7
-8.9
296.4
-0.9
1.2

-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

4.3
1.7
2.7
0.7
-9.5
2.6
28.9
8.2
39.4
-0.1
19.4
6.6
12.4
-13.1
2.8
2.7
12.3
-73.1
27.8
27.7

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
3.5
2.4
4.9
-5.6
3.9
4.4
0.9
19.6
3.8
5.4
3.8
2.6
4.2
4.0
3.4
-2.6
20.6
-0.4
3.4

-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
7.3
5.1
9.8
17.7
4.1
3.1
7.7
43.8
3.6
0.4
2.9
6.0
-0.9
3.5
2.7
3.9
-3.7
18.6
9.9

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

4.5
6.2
4.5
8.0
-8.1
4.2
4.8
-10.3
-34.5
4.8
7.7
4.8
-2.8
9.3
4.9
4.6
4.2
-10.6
10.6
12.6

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
-4.8
1.1
-10.7
-9.0
1.1
1.7
14.3
197.2
6.4
5.8
4.0
4.5
1.7
5.8
6.2
1.4
90.4
-1.0
2.0

-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
3.0
2.7
3.5
-65.4
1.9
3.2
2.3
-67.8
0.2
1.9
1.6
-5.4
-1.8
3.4
3.5
6.7
-42.7
0.5
-1.0

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

:
:
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
6.0
:

-5.7

6.4
0.6

:

:

:

:
6.4
-20.1
7.1
-6.8
7.8
10.1
20.5
9.2

:
:
2.3
:
:
-3.1
-8.2
-0.8
-14.5
8.9
7.6
18.8
3.2

3.5
6.6
-10.4
9.8
:

-7.7

3.5
-4.2

:

:

:

:
3.5
14.4
2.6
24.4
2.3
7.9
47.0
4.6
:
:
-3.1

4.0
3.3

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
23.7
:

-4.1

10.4
6.3

:

:

:

:
10.4
11.7
6.5
-42.4
7.2
30.1
59.6
26.6
:
:
13.1

7.4
18.4

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
0.0
:

-4.0

3.4
-0.6

:

:

:

:
3.4
6.8
4.7
62.0
4.3
-2.2
-1.5
-2.3
:
:
6.2

4.9
3.5

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
-1.2
:

-2.2

2.5
0.3

:

:

:

:
2.5
10.1
3.8
27.6
3.5
-3.4
0.9
-4.0
:
:
12.7

3.2
4.6

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
14.3
:

-2.4

9.3
6.9

:

:

:

:
9.3
11.0
12.5
353.9
7.5
-5.7
-41.1
0.0
:
:
38.0

6.4
5.6

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
11.9
:

-7.7

14.1
6.4

:

:

:

:
14.1
890.8
9.9
-2.3
10.6
9.8
-1.9
10.9
:
:
28.8

5.2
4.0

-2.0

0.6

:

:

:

:

:

:

:

:

:

4.7
5.3
5.2
5.5
13.4
4.3
3.4
-0.1
20.6
1.0
1.6
1.1
0.8
-1.2
1.6
1.1
2.9
-4.0
-4.4
-2.3

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

:

:
:
3.1
:
:
2.7
17.7
-10.6
4.0
0.5
-6.8
2.9
5.5
-9.8
5.6
10.9
-0.1
7.8
:

-3.3

4.5
1.2

:

:

:

:
4.5
-7.6
3.8
-33.8
5.6
10.9
51.9
7.2
235.6

4.2
4.8
4.3
5.4

3.0
3.5
1.2
4.4
-37.7 2259.6
3.9
2.8
-3.5
-61.1
1.3
2.2
1.2
-2.5
-7.0
3.9
3.7
5.7
-1.5
-16.2
5.3

3.3
2.9
4.9
14.7
3.4
1.9
2.4
0.1
3.1
3.7
3.6
5.1
30.6
-0.9
-0.3

-1.6
-9.1
-11.7
10.9
-0.9
-14.0
1.7
-43.1
3.1
4.9
-5.9

:
13.5
11.1

9.0

-1.2
3.6
-18.8
2.7
-1.6
-1.0
0.7
-29.1
1.4
1.0
-1.0

:
-3.1
-2.5

-2.0

2.7
2.9
1.8
5.1
-60.4
2.9
1.7
0.8
32.5
5.5
1.1
2.1
-3.1
6.3
3.5
3.2
-0.6
80.9
24.7
-0.1

-1.5
-4.9
-27.5
2.0
-0.8
4.2
2.2
30.5
0.4
2.6
10.1

:
15.9
8.2

2.3

4.0
4.6
2.9
6.8
-70.3
3.5
3.2
0.9
21.5
0.6
2.4
3.7
-1.1
0.6
3.2
2.6
5.8
-47.0
1.6
1.0

-0.3
12.5
-25.5
-0.6
-2.0
-0.6
1.0
-35.6
2.1
-2.0
1.2

:
6.3
1.2

-3.0

:

:

:

:

:
:
2.3
:
:
12.0
-10.6
-4.7
9.4
1.7
2.3
118.2
12.7
-21.5
9.6
2.6
65.2
13.4
:

-2.8

2.1
-0.7

-0.8

0.6

-0.2

-0.3
2.1
-34.8
3.2
36.9
2.2
2.5
-54.4
9.8
181.7

:
:
2.1
:
:
-4.3
4.3
-20.5
2.3
-8.0
-6.8
-4.0
-1.8
-27.7
-2.2
0.9
0.2
0.1
:

-1.7

0.8
-0.8

-0.7

0.2

-0.2

-0.1
0.8
-27.7
1.4
6.2
1.2
0.9
-7.5
1.4
19.6

:
:
2.0
:
:
14.4
30.2
-7.7
27.0
6.8
12.6
7.8
10.5
32.4
11.2
13.5
1.5
7.4
:

-3.5

6.3
2.9

-0.8

-1.6

5.4

-0.1
6.3
32.4
4.5
15.6
4.1
13.5
38.4
12.2
4.2

:
:
2.0
:
:
6.0
24.3
-0.8
4.9
1.1
2.9
2.5
2.2
23.4
1.5
2.8
4.2
-0.9
:

-1.3

4.2
3.0

-0.2

-0.2

3.2

0.2
4.2
23.4
4.3
-11.1
5.0
2.2
-4.7
2.6
12.6

-4.2

2.8

-6.4

-5.5

16.9

15.0

1.8
4.0

2.9

0.6

1.8
2.8

4.8

-0.4

2.6
3.0

2.7

0.3

1.9
1.6

1.7

0.4

2.3
1.6

2.4

0.0

3.4
1.2

2.9

0.7

 Government finance statistics – summary tables 2/2016

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

554 388
296 319
199 480
96 549
290
169 722
38 140
32 025
18 182
660 503
92 833
158 931
35 979
13 001
237 873
210 097
31 388
9 026
81 472
80 861

20=1-10

Net lending ( + ) / net borrowing (-)

-14 408

-22 194

-39 241

-38 057

-22 006

-46 300

-99 522

-106 115

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

199

-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

-106 314
-12 914
-2 942
602
2 741
-23 557
10 242
93 400
0
67 122
22 083
4 195

:
15 026
5 122

9 904

:

:

:

:

:

:

:

:
:
:
:
:
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
:

:
:
:
:
:
495 904
67 075
4 550
13 612
308 362
0
102 305
876 601
0
655 774
115 045
105 782
-380 697
:

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

-106 115

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

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

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

79

Government employment (in thousands of persons)

(*) includes lending or borrowing via the EFSF

:
:

0

:

:

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

65 059
9 842
-14 644
344 683

:

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

135 031
19 040
-27 086
747 032

:

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

181 226
24 394
-29 110
990 468

:

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

89 516
-16 599

-12 914

-4 195

316

194
767 844
0
653 281
25 479
627 802
114 563
846
113 717
0
0
71 625

197 676
25 836
-20 740
1 069 824

215 067
27 659
4 537
1 187 605

239 249
28 605
-13 762
1 286 069

256 711
30 871
-60 425
1 372 208

276 335
32 503
-57 146
1 445 297

:

:

:

:

:

 Government finance statistics – summary tables 2/2016

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
610 288
322 885
217 235
105 371
279
188 919
38 122
33 603
26 759
685 819
91 480
164 908
39 653
11 772
243 582
215 545
34 139
11 323
88 962
91 656

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

636 262
325 797
212 109
113 395
293
210 557
40 096
38 795
21 017
696 400
95 222
167 993
43 301
11 379
256 933
226 400
37 889
10 789
72 894
77 004

635 909
324 479
213 051
111 176
252
219 599
39 819
36 205
15 807
703 039
96 545
171 795
41 500
11 032
270 367
238 276
38 748
10 494
62 558
68 442

665 167
337 742
220 846
116 633
263
227 548
43 203
36 050
20 624
724 147
101 209
178 708
33 502
11 278
278 842
246 024
36 558
12 867
71 184
77 516

700 326
355 985
231 106
124 634
246
242 939
43 564
38 262
19 576
746 302
105 228
184 200
31 560
8 642
290 307
255 656
39 930
10 735
75 700
79 163

-194 207

-189 268
-4 940
-194 207

-1 289

-187 978
-4 940

372 543
280 865
209 215
71 651
0
15 864
23 754
40 811
11 249
411 978
41 884
84 256
31 060
6 826
24 315
23 717
172 187
11 423
40 027
41 153

229 683
75 120
21 891
52 983
246
-
19 809
119 232
15 521
229 633
61 574
96 617
1 781
411
19 171
13 319
11 250
3 600
35 228
37 562

292 308
0
-
-
-
227 075
1
67 486
-2 254
298 899
1 770
3 327
8
1 405
246 821
218 619
44 471
652
445
448

20=1-10

-75 531

-60 138

-67 130

-58 980

-45 976

-39 435

50

-6 591

-45 213
1 629
-16 860
143
-212
-485
19 043
46 842
3 851
31 315
11 457
219

:
9 471
7 721

1 750

:

Government financing

21=20-22

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

-1 246

-74 285
-21 655
-9 353
-2
1 203
-20 417
6 914
52 630
0
28 884
21 331
2 415

-494

-710

-562

-763

-59 644
-2 561
12 881
493
-199
-17 082
1 346
57 083
0
39 214
12 504
5 365

-66 420
-19 370
-18 882
3 220
-19
-9 569
5 880
47 050
0
34 322
12 353
375

-58 418
14 903
10 735
-3 877
2 943
3 525
1 577
73 321
391
-100 937
15 650
158 217

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

:
8 148
27 887

:
-3 452
-25 642

:
-2 547
-1 841

:
11 998
27 375

-19 739

22 190

-706

-15 377

:

:

:

:

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

:
:
555 668
:
:
454 467
57 689
6 384
15 664
262 345
0
112 385
1 033 768
0
761 691
163 518
108 559
-579 301
:
Table B - Government debt and link with the deficit

:
:
536 915
:
:
476 384
76 951
3 120
15 256
271 765
0
109 292
988 559
0
729 307
150 454
108 798
-512 175
:

:
:
:
:
:
482 397
70 166
3 717
16 889
288 329
0
103 296
957 118
0
707 032
144 005
106 081
-474 721
:

:
:
:
:
:
481 368
77 010
2 508
19 316
266 660
0
115 874
1 134 464
391
678 238
187 382
268 453
-653 096
:

:
:
:
:
:
492 468
63 542
2 720
18 555
267 851
0
139 800
1 189 027
4 241
714 182
200 350
270 254
-696 559
:

57=20

-75 531

-60 138

-67 130

-58 980

-45 976

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

79 862
4 331

-21 654

-2 414

27 379
-32 759

-2 560

-5 365

29 648

-24 341

-1 249
847 706
0
704 377
11 985
692 392
143 329
936
142 393
0
0
73 883

-493
875 085
0
725 183
5 199
719 984
149 902
1 143
148 759
0
0
80 071

47 478
-19 652

-19 370

-375

803

-710
922 563
0
759 383
2
759 381
163 180
1 041
162 139
0
0
64 073

-58 753
-117 733

14 903

-158 217

26 142

-561
863 810
391
676 637
1 412
675 225
186 782
1 312
185 470
0
0
79 518

55 850
9 874

1 629

-219

9 227

-763
919 660
4 242
715 147
2 561
712 586
200 271
2 560
197 711
0
0
66 262

Table C - Memorandum items

75
76
77=20+18-76
78

79

282 822
34 057
-20 626
1 566 813

292 112
35 830
-23 074
1 629 392

300 355
36 977
-41 549
1 656 842

312 025
39 389
-27 185
1 719 704

323 475
39 757
-10 033
1 798 302

:

:

:

:

:

-7 889
-1 635
-418
-5 245
0
-591
-7 889
-1 635
-418
-5 245
-591

3
3

:

-94 969
-12 278
-29 006
-47 360
0

-6 325
-94 969
-12 278
-29 006
-47 360
-6 325

-7 408
-7 408

-7 889

591

-110

0
-87 083
-12 275
-27 447
0
-27 447
-47 361
-29
-47 332

-659

-38 776
3 611
-20 158
104
4 120
-32
19 577
42 387
5 486
31 651
10 073
-4 823

:
5 711
5 452

259

:

:
:
:
:
:
397 301
36 820
2 595
59 858
197 900
:
100 128
959 605
16 519
738 708
131 055
73 323
-562 304
:

-39 435

56 445
17 010

3 611

4 823

9 235

-659
885 617
16 517
738 114
2 524
735 590
130 986
1 696
129 290
:
:
:

127 893
23 450
-22 858

-252

302
1 444
2 270
-357
914
-86
-1 297
1 142
0
82
1 105
-45

:
4 316
604

3 712

:

:
:
:
:
:
129 190
22 989
44
6 041
67 385
:
32 731
99 922
0
4 480
71 329
24 113
29 268
:

50

1 289
1 339

1 444

45

102

-252
75 800
0
4 480
37
4 443
71 320
893
70 427
:
:
:

161 875
15 935
19 342

148

-6 739
4 463
2 663
814
-1
-367
1 354
11 202
0
0
5 524
5 678

:
-559
1 662

-2 221

:

:
:
:
:
:
60 946
16 011
29 087
16
2 566
:
13 266
224 469
0
0
45 326
179 143
-163 523
:

-6 591

5 524
-1 067

4 463

-5 678

0

148
45 326
0
0
0
0
45 326
0
45 326
:
:
:

33 707
373
-6 518

 Government finance statistics – summary tables 2/2016

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

40.3
20.7
13.8
6.8
0.0
13.1
3.2
2.7
0.6
44.3
6.2
10.9
2.5
0.8
17.4
15.6
2.2
0.9
3.5
3.4

41.0
21.5
14.1
7.3
0.0
13.0
3.0
3.0
0.5
44.6
6.2
10.7
2.4
0.9
17.1
15.1
2.4
0.9
4.0
4.0

41.3
22.7
14.4
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

40.6
22.8
14.4
8.4
0.0
12.1
2.8
2.4
0.4
44.2
6.3
10.8
2.1
1.0
15.9
13.9
2.5
0.9
4.8
4.8

37.7
20.0
12.8
7.2
0.0
12.0
2.7
2.4
0.5
44.9
6.0
11.0
2.5
0.9
16.4
14.4
2.3
0.9
5.1
5.0

38.4
20.5
13.8
6.7
0.0
11.7
2.6
2.2
1.3
45.7
6.4
11.0
2.5
0.9
16.5
14.5
2.2
0.6
5.6
5.6

39.0
20.6
13.9
6.7
0.0
12.1
2.4
2.1
1.7
43.8
5.8
10.5
2.5
0.8
15.5
13.8
2.2
0.7
5.7
5.8

39.0
20.0
13.0
7.0
0.0
12.9
2.5
2.4
1.3
42.7
5.8
10.3
2.7
0.7
15.8
13.9
2.3
0.7
4.5
4.7

38.4
19.6
12.9
6.7
0.0
13.3
2.4
2.2
1.0
42.4
5.8
10.4
2.5
0.7
16.3
14.4
2.3
0.6
3.8
4.1

38.7
19.6
12.8
6.8
0.0
13.2
2.5
2.1
1.2
42.1
5.9
10.4
1.9
0.7
16.2
14.3
2.1
0.7
4.1
4.5

38.9 -10.8
19.8
12.9
6.9
0.0
13.5
2.4
2.1 -10.5
-0.3
1.1
41.5 -10.8

-0.1

5.9
10.2
1.8
0.5
16.1
14.2

2.2 -10.5
-0.3
0.6
4.2
4.4

20.7
15.6
11.6
4.0
0.0
0.9
1.3
2.3
0.6
22.9
2.3
4.7
1.7
0.4
1.4
1.3
9.6
0.6
2.2
2.3

12.8
4.2
1.2
2.9
0.0
-
1.1
6.6
0.9
12.8
3.4
5.4
0.1
0.0
1.1
0.7
0.6
0.2
2.0
2.1

16.3
0.0
-
-
-
12.6
0.0
3.8
-0.1
16.6
0.1
0.2
0.0
0.1
13.7
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

-7.3

-4.8

-3.7

-4.1

-3.4

-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

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

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

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

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

:
4.7
2.7

-0.1

-7.2
-1.2
0.1
0.0
0.0
-0.4
-0.8
6.0
0.0
4.3
1.8
-0.1

:
1.9
0.5

0.0

-7.4
-0.9
-0.2
0.0
0.2
-1.6
0.7
6.5
0.0
4.6
1.5
0.3

:
1.0
0.4

-0.1

-4.7
-1.4
-0.6
0.0
0.1
-1.3
0.4
3.4
0.0
1.8
1.4
0.2

:
0.5
1.8

0.0

-3.7
-0.2
0.8
0.0
0.0
-1.0
0.1
3.5
0.0
2.4
0.8
0.3

:
-0.2
-1.6

0.0

-4.0
-1.2
-1.1
0.2
0.0
-0.6
0.4
2.8
0.0
2.1
0.7
0.0

:
-0.2
-0.1

0.0

-3.4
0.9
0.6
-0.2
0.2
0.2
0.1
4.3
0.0
-5.9
0.9
9.2

:
0.7
1.6

0.0

-2.5
0.1
-0.9
0.0
0.0
0.0
1.1
2.6
0.2
1.7
0.6
0.0

:
0.5
0.4

:
2.2
2.8

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 (in thousands of 
persons)

(*) includes lending or borrowing via the EFSF

:
:
:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:

:

:

:

:

:

:

:

:

:

:

:

:
:
:
:
:
29.9
2.9
0.5
1.1
16.4

9.0
45.1
0.0
17.9
18.1
9.1
-15.2
:

:
:
:
:
:
32.1
4.9
0.3
1.1
18.3

7.5
54.1
0.0
39.6
7.6
6.9
-22.0
:

:
:
:
:
:
33.4
4.8
0.2
0.9
19.9

7.6
54.3
0.0
41.2
6.5
6.6
-20.9
:

:
:
:
:
:
35.3
6.4
0.2
0.9
20.6

7.3
50.9
0.0
39.3
5.1
6.6
-15.6
:

:
:
:
:
:
37.7
6.4
0.2
0.8
23.4

6.9
53.6
0.0
41.2
5.3
7.1
-15.9
:

-4.2

:
:

0.0

:

:

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

-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
46.4
0.0
38.9
2.3
36.6
7.5
0.9
6.7
:
:
5.2

4.0
0.4

1.1

-0.4

-0.5

0.2
46.9
0.0
40.5
2.2
38.4
6.4
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

5.5
1.9

0.3

-0.6

2.2

0.0
46.3
0.0
41.0
3.8
37.2
5.3
0.1
5.2
:
:
6.5

:
:
:
:
:
36.0
5.6
0.2
0.8
22.9

6.5
56.7
0.0
42.8
6.8
7.2
-20.7
:

-7.3

6.0
-1.2

-1.2

0.1

0.0

-0.1
49.4
0.0
42.7
3.1
39.6
6.7
0.4
6.4
0.0
0.0
5.7

:
:
:
:
:
34.3
4.6
0.3
0.9
21.3

7.1
60.7
0.0
45.4
8.0
7.3
-26.3
:

-7.3

6.2
-1.1

-0.9

-0.3

0.0

0.0
53.1
0.0
45.2
1.8
43.4
7.9
0.1
7.9
0.0
0.0
5.0

:
:
:
:
:
30.8
4.5
0.2
1.1
18.4

6.6
61.1
0.0
45.1
9.2
6.8
-30.3
:

-4.8

5.1
0.3

-1.4

-0.2

1.9

-0.1
54.1
0.0
45.0
0.8
44.2
9.1
0.1
9.1
0.0
0.0
4.7

:
:
33.0
:
:
29.2
4.7
0.2
0.9
16.7

6.7
60.7
0.0
44.8
9.2
6.7
-31.4
:

-3.7

1.7
-2.0

-0.2

-0.3

-1.5

0.0
53.7
0.0
44.5
0.3
44.2
9.2
0.1
9.1
0.0
0.0
4.9

:
:
33.5
:
:
27.4
3.5
0.4
0.9
15.8

6.8
62.4
0.0
46.0
9.9
6.6
-35.0
:

-4.1

2.9
-1.2

-1.2

0.0

0.0

0.0
55.7
0.0
45.8
0.0
45.8
9.8
0.1
9.8
0.0
0.0
3.9

:
:
:
:
:
28.0
4.5
0.1
1.1
15.5

6.7
66.0
0.0
39.4
10.9
15.6
-38.0
:

-3.4

-3.4
-6.8

0.9

-9.2

1.5

0.0
50.2
0.0
39.3
0.1
39.3
10.9
0.1
10.8
0.0
0.0
4.6

:
:
:
:
:
27.4
3.5
0.2
1.0
14.9

7.8
66.1
0.2
39.7
11.1
15.0
-38.7
:

-2.6

3.1
0.5

0.1

0.0

0.5

0.0
51.1
0.2
39.8
0.1
39.6
11.1
0.1
11.0
0.0
0.0
3.7

18.9
2.9
-4.2

18.1
2.5
-3.6

18.3
2.5
-2.9

18.5
2.4
-1.9

18.1
2.3
0.4

18.6
2.2
-1.1

18.7
2.2
-4.4

19.1
2.2
-4.0

18.1
2.2
-1.3

17.9
2.2
-1.4

18.1
2.2
-2.5

18.1
2.3
-1.6

18.0
2.2
-0.6

Table B - Government debt and link with the deficit

-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

-0.4
-5.3
-0.7
-1.6
-2.6
-0.4

-0.4
-0.4

-0.4

0.0

0.0

0.0
-4.8
-0.7
-1.5
0.0
-1.5
-2.6
0.0
-2.6

0.0

-2.2
0.2
-1.1
0.0
0.2
0.0
1.1
2.4
0.3
1.8
0.6
-0.3

:
0.3
0.3

0.0

:

:
:
:
:
:
22.1
2.0
0.1
3.3
11.0

5.6
53.4
0.9
41.1
7.3
4.1
-31.3
:

-2.2

3.1
0.9

0.2

0.3

0.5

0.0
49.2
0.9
41.0
0.1
40.9
7.3
0.1
7.2
:
:
:

7.1
1.3
-1.3

0.0

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

:
0.2
0.0

0.0

:

:
:
:
:
:
7.2
1.3
0.0
0.3
3.7

1.8
5.6
0.0
0.2
4.0
1.3
1.6
:

0.0

0.1
0.1

0.1

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
0.6
0.0
0.0
0.3
0.3

:
0.0
0.1

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

-0.3

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 2/2016

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

:
-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

-3.5

:

:

:

:

:

:

:

:

:

:

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
30.0
:

:
:
:
:
:
-15.3
11.1
-51.8
43.4
-15.2

-29.4
0.6
-67.7
31.9
-18.1
-23.5
31.9
:

:
:
:
:
:
25.6
11.6
-5.6
4.1
21.4

48.9
24.1
-47.7
24.6
3.9
65.7
22.3
:

:
:
:
:
:
6.7
15.5
3.5
-15.8
9.5

2.5
10.2
47.1
23.7
2.8
-14.5
14.7
:

:
:
:
:
:
15.4
31.3
0.5
1.3
15.2

11.5
7.6
-20.0
19.8
-16.2
0.3
-2.0
:

:
:
:
:
:
8.5
19.6
42.9
-1.9
14.1

-7.3
7.5
-85.0
20.4
-24.2
-6.9
5.9
:

:
:
:
:
:
12.5
6.3
-20.0
-8.6
17.1

9.6
8.5
-33.3
12.5
-7.4
3.1
2.6
:

:
:
:
:
:
17.3
46.2
5.7
5.6
15.1

6.2
4.0
-100.0
5.8
-12.9
9.7
-17.2
:

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

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:
:
9.4

Table C - Memorandum items

75
76
77=20+18-76
78

79

12.2
9.3

11.0

:

(**) or contributions for items 22 to 38

-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

10.3

:

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

8.0

:

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

11.0

:

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

7.2
7.8
13.1
-1.6
-7.3
2.9
3.4
-2.9
141.1
7.1
13.3
5.5
6.9
7.9
5.6
6.2
1.1
-24.9
16.4
17.4

-2.6
-3.8
26.1
23.7
-7.5
11.4
12.0

11.4
23.8
4.3

:
3.0
0.7

:
:
:
:
:
15.5
8.4
-7.3
-1.4
23.1

2.9
14.0

13.7
12.0
17.4
10.6
:

-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

8.3

:

:
:
:
:
:
2.0
-6.7
18.5
13.7
4.1

0.7
12.9

10.7
36.9
7.8
38.7
:

:
:
:
:
:
0.4
-12.3
97.0
17.6
-1.7

13.9
12.7

11.8
24.0
7.4
33.9
:

-16.7

-15.6

13.2
-2.4

-1.9

-0.6

0.0

0.0
13.2

11.5
-39.5
15.4
24.0
-82.6
29.9

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

6.7

:

10.1
9.0
8.9
9.1
-3.8
11.3
0.0
4.9
47.2
3.8
-1.5
3.8
10.2
-9.5
2.4
2.6
8.8
25.4
9.2
13.4

-4.4
-13.9
0.0
8.8
-6.6
6.8
6.0

4.4
18.5
2.3

:
1.6
3.2

5.2

:

:
:
:
:
:
-2.7
4.6
-18.3
24.1
-6.5

1.0
9.2

7.8
25.2
0.3
24.7
:

-9.8

10.4
0.6

-2.8

-0.3

3.9

-0.2
10.4

7.8
-53.0
10.3
25.1
10.6
25.2

4.3
0.9
-2.4
7.6
5.0
11.5
5.2
15.5
-21.5
1.5
4.1
1.9
9.2
-3.3
5.5
5.0
11.0
-4.7
-18.1
-16.0

-0.5
18.4
13.3
-1.2
-5.9
1.3
6.0

5.5
8.7
5.1

:
-0.7
-2.7

-4.7

-0.1
-0.4
0.4
-2.0
-14.0
4.3
-0.7
-6.7
-24.8
1.0
1.4
2.3
-4.2
-3.0
5.2
5.2
2.3
-2.7
-14.2
-11.1

-4.1
-24.5
103.2
-0.1
-3.5
5.4
4.8

4.7
8.2
0.3

:
-0.5
-0.2

0.1

:

:

:
:
3.5
:
:
-4.6
-25.0
104.6
2.7
-3.5

2.8
4.6

4.4
8.7
-0.2
13.1
:

-7.7

5.4
-2.2

-2.2

0.0

0.1

-0.1
5.4

:
:
:
:
:
-1.2
9.7
-16.1
-9.7
-5.7

5.8
3.3

3.2
4.5
2.6
7.9
:

-7.1

3.2
-3.9

-0.3

-0.6

-2.9

-0.1
3.2

3.0
-56.6
4.0
4.6
22.1
4.5

4.6
4.1
3.7
4.9
4.4
3.6
8.5
-0.4
30.5
3.0
4.8
4.0
-19.3
2.2
3.1
3.3
-5.7
22.6
13.8
13.3

3.3
18.6
-60.7
18.8
1.3
1.4
7.1

-13.3
9.6
145.7

:
2.6
2.6

2.7

:

:
:
:
:
:
5.9
33.5
-60.7
23.3
1.6

3.1
9.7

-11.0
14.6
147.3
12.7
:

5.3
5.4
4.6
6.9
-6.5
6.8
0.8
6.1
-5.1
3.1
4.0
3.1
-5.8
-23.4
4.1
3.9
9.2
-16.6
6.3
2.1

0.3
-21.9
5.7
-1.1
-0.2
16.4
4.1
984.9
4.6
6.1
0.1

:
2.0
0.7

-0.3

:

:
:
:
:
:
2.3
-17.5
8.5
-3.9
0.4

20.6
4.8
984.7
5.3
6.9
0.7
6.7
:

-6.4

-5.3

-6.4
-12.8

1.6

-17.1

2.8

-0.1
-6.4

6.5
1.1

0.2

0.0

1.1

-0.1
6.5
984.9
5.7
81.4
5.5
7.2
95.1
6.6

4.7

-10.9
-100.0 70500.0
-11.1
14.5
26.0
14.4

5.5
8.9
-8.9
9.0

-9.1

3.2

8.4

-20.0

24.1

-16.7

7.6
5.3

5.3

:

2.3
4.8

8.4

:

3.3
5.2

4.0

:

2.8
3.2

1.7

:

3.9
6.5

3.8

:

3.7
0.9

4.6

:

 Government finance statistics – summary tables 2/2016

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

Net acquisition of financial assets

61=(-)33

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

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

79

Government employment (in thousands of persons)

(*) 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

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

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

35 603
4 674
-6 334
178 873

732

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

37 604
4 710
-14 462
175 448

739

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

37 270
4 989
-15 475
179 930

740

 Government finance statistics – summary tables 2/2016

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

77 196
43 564
24 561
19 003
0
20 457
6 315
5 115
1 744
89 598
9 847
20 515
8 483
1 230
34 088
30 810
4 718
7 189
3 527
3 446

79 004
45 542
26 104
19 438
0
20 775
6 636
4 524
1 527
86 825
10 329
20 273
8 191
1 110
34 637
31 321
4 554
3 414
4 316
4 084

-12 720

-12 026
-694
-12 720

-383

-11 643
-694

56 141
39 872
21 871
18 001
0
6 039
4 746
4 695
788
65 892
7 480
16 464
8 378
905
13 876
10 959
12 429
3 867
2 493
2 395

11 483
4 477
3 047
1 430
0
577
1 874
3 136
1 418
10 666
2 769
3 540
197
130
902
565
1 099
223
1 807
1 675

24 101
1 193
1 186
7
0
14 159
16
8 719
14
22 988
80
269
0
76
19 860
19 797
2 670
18
16
14

20=1-10

-13 006

-9 529

-8 245

-12 402

-7 821

-9 751

817

1 113

0

-12 402
-6 527
-4
-4 705
-149
-2 097
429
5 876
4 919
-1 834
3 613
-822

:
7 976
16 417

-8 442

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
2 072
1 539
6 141
1 566
-3 836
-3 338
11 601
-1 356
-7 928
24 647
-3 762

0

-8 245
-1 826
1 211
-282
258
-1 090
-1 923
6 419
1 223
-2 777
8 997
-1 023

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

:
8 149
31 544

23 389

-23 395

:
-4 466
2 897

-7 363

:

:

:

:

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

:
:
138 255
:
:
77 429
21 347
8 967
9 234
27 895
2 582
9 987
243 361
14 748
112 124
95 698
20 790
-165 932
:
Table B - Government debt and link with the deficit

:
:
142 560
:
:
83 721
20 145
9 385
8 809
33 071
2 044
12 312
234 045
13 688
111 491
87 311
21 555
-150 324
:

:
:
:
:
:
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

Table C - Memorandum items

75
76
77=20+18-76
78

79

34 983
5 161
-12 049
176 167

718

-9 529

16 325
6 796

2 072

3 696

1 148

-120
212 556
9 388
116 891
13 025
103 866
86 277
3 801
82 476
1 119
19 464
31 574

31 177
5 187
-10 878
168 398

710

-8 245

7 159
-1 086

-1 826

1 203

-302

-161
219 715
10 491
114 284
7 412
106 872
94 940
2 514
92 427
1 119
26 064
32 896

32 501
5 092
-9 489
170 269

695

:
:
:
:
:
78 878
21 271
4 481
9 259
32 241
2 275
11 626
265 654
19 350
123 530
101 314
21 460
-186 776
:

-12 402

6 331
-6 072

-6 527

-185

-62

702
226 046
14 923
111 466
12 681
98 785
99 657
2 594
97 062
1 119
27 314
28 027

32 206
5 088
-13 962
173 079

684

-706
-557
96
-246
0
0
-706
-557
96
-246
0

78
78

:

-13 050
-1 221
-9 945
-2 662
778

0
-13 050
-1 221
-9 945
-2 662
778

-442
-442

-706

0

249

15
-12 443
-1 221
-8 560
-300
-8 260
-2 662
0
-2 662

0

-9 751
-4 709
-4 369
-636
488
146
-338
5 043
4 525
10 555
-8 550
-1 488

:
1 975
1 929

46

:

:
:
:
:
:
68 584
13 258
2 314
11 942
30 265
:
10 804
269 747
24 540
144 134
86 431
14 643
-201 163
:

-9 751

6 094
-3 657

-4 709

1 555

-200

-303
233 126
19 867
129 221
10 838
118 384
84 038
2 928
81 109
:
:
:

24 992
3 055
-10 313

0

-7 821
-4 235
-3 115
-967
242
-189
-206
3 586
3 969
11 192
-9 379
-2 197

:
2 061
2 175

-115

:

:
:
:
:
:
76 704
18 178
3 410
9 414
32 756
2 768
12 946
271 415
23 319
135 293
93 682
19 122
-194 711
:

-7 821

5 539
-2 282

-4 235

2 010

2

-59
231 584
18 646
121 764
10 538
111 226
91 174
3 378
87 796
1 119
27 314
24 356

32 667
5 248
-8 753
179 540

:

0

817
409
398
0
0
0
11
-408
0
541
-584
-365

:
-12
-175

164

:

:
:
:
:
:
2 584
2 034
2
133
309
:
105
14 101
0
1 104
9 911
3 085
-11 517
:

817

-114
703

409

456

-46

-116
10 899
0
1 102
0
1 102
9 797
449
9 348
:
:
:

7 236
2 150
474

0

1 113
770
1 412
-428
0
-335
121
-343
0
0
1
-344

:
20
344

-324

:

:
:
:
:
:
18 586
4 107
11 038
0
1 404
:
2 037
617
0
0
2
615
17 969
:

1 113

1
1 114

770

0

0

344
2
0
0
0
0
2
1
1
:
:
:

438
42
1 086

 Government finance statistics – summary tables 2/2016

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

44.6
25.2
14.2
11.0
0.0
11.8
3.6
3.0
1.0
51.8
5.7
11.9
4.9
0.7
19.7
17.8
2.7
4.2
2.0
2.0

44.0
25.4
14.5
10.8
0.0
11.6
3.7
2.5
0.9
48.4
5.8
11.3
4.6
0.6
19.3
17.4
2.5
1.9
2.4
2.3

-7.1

-6.7
-0.4
-7.1

-0.2

-6.5
-0.4

31.3
22.2
12.2
10.0
0.0
3.4
2.6
2.6
0.4
36.7
4.2
9.2
4.7
0.5
7.7
6.1
6.9
2.2
1.4
1.3

6.4
2.5
1.7
0.8
0.0
0.3
1.0
1.7
0.8
5.9
1.5
2.0
0.1
0.1
0.5
0.3
0.6
0.1
1.0
0.9

13.4
0.7
0.7
0.0
0.0
7.9
0.0
4.9
0.0
12.8
0.0
0.2
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

0.5

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

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

0.0

0.0

0.0

0.0

-9.8
1.2
-0.3
0.3
0.0
0.6
0.5
11.0
-0.2
9.8
1.4
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
1.2
0.9
3.6
0.9
-2.3
-2.0
6.9
-0.8
-4.7
14.6
-2.2

:
1.0
0.7

:
4.8
-4.0

:
-0.1
-13.4

:
4.8
18.7

0.0

-4.8
-1.1
0.7
-0.2
0.2
-0.6
-1.1
3.8
0.7
-1.6
5.3
-0.6

:
-2.6
1.7

0.0

-7.2
-3.8
0.0
-2.7
-0.1
-1.2
0.2
3.4
2.8
-1.1
2.1
-0.5

:
4.6
9.5

0.0

-4.4
-2.4
-1.7
-0.5
0.1
-0.1
-0.1
2.0
2.2
6.2
-5.2
-1.2

:
1.1
1.2

:
0.1
1.0

:

:

:

:

:

:

:

:

:

:

:

:

0.0

-5.4
-2.6
-2.4
-0.4
0.3
0.1
-0.2
2.8
2.5
5.9
-4.8
-0.8

:
1.1
1.1

0.0

:

:
:
:
:
:
38.2
7.4
1.3
6.7
16.9

-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

0.0
6.0
-7.3 150.2
13.7
-0.7
80.3
-5.5
48.1
-1.5
8.2
0.4
-112.0
:

0.0

0.5
0.2
0.2
0.0
0.0
0.0
0.0
-0.2
0.0
0.3
-0.3
-0.2

:
0.0
-0.1

0.0

:

:
:
:
:
:
1.4
1.1
0.0
0.1
0.2

0.1
7.9
0.0
0.6
5.5
1.7
-6.4
:

0.5

-0.1
0.4

0.2

0.3

0.0

-0.1
6.1
0.0
0.6
0.0
0.6
5.5
0.3
5.2
:
:
:

4.0
1.2
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

0.0

:

:
:
:
:
:
10.4
2.3
6.1
0.0
0.8

1.1
0.3
0.0
0.0
0.0
0.3
10.0
:

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
:
:
:

0.2
0.0
0.6

:
:
:
:
:
23.2
4.5
1.3
1.7
11.0

4.6
82.8
10.6
57.7
9.3
5.1
-59.6
:

:
:
:
:
:
25.8
4.3
1.5
1.7
13.0

:
:
:
:
:
33.1
4.6
1.5
2.4
18.2

:
:
:
:
:
41.7
10.6
1.7
3.1
17.6

:
:
84.7
:
:
49.7
12.0
5.6
5.2
19.6

:
:
81.2
:
:
45.5
12.5
5.3
5.4
16.4

:
:
:
:
:
45.6
12.3
2.6
5.3
18.6

:
:
:
:
:
42.7
10.1
1.9
5.2
18.2

6.7

5.9

8.8

6.4

5.2

7.2
7.3
96.1 104.1 108.4 139.0 142.9 153.5 151.2
13.0
8.1
10.6
11.2
8.7
75.4
66.2
68.4
71.4
65.9
52.2
51.8
11.3
58.5
56.2
12.2
12.8
5.8
10.7
12.4
-97.5 -107.9 -108.5
-89.3
-70.3
:
:
:

10.0
70.8
14.7
8.5
-71.0
:

8.5
52.3
35.6
11.9
-66.6
:

:

:

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

1.2

2.2

0.7

-4.8

4.2
-0.6

-1.1

0.7

-0.2

-7.2

3.7
-3.5

-3.8

-0.1

0.0

-4.4

3.1
-1.3

-2.4

1.1

0.0

-0.2
-0.2

-0.4

0.0

0.1

-5.4

3.4
-2.0

-2.6

0.9

-0.1

0.4

0.7

-0.1

-0.1

0.0
-0.2
96.2 111.4 126.2 129.0 130.6 129.0
10.4
67.8
5.9
62.0
50.8
1.9
48.9
0.6
15.2
13.6

8.6
64.4
7.3
57.1
57.6
1.5
56.1
0.6
15.8
16.2

6.2
67.1
4.4
62.8
55.8
1.5
54.3
0.7
15.3
19.3

5.6
69.4
7.7
61.7
51.2
2.3
49.0
0.7
11.6
18.7

5.8
70.3
6.8
63.5
35.3
2.9
32.4
0.7
4.6
13.9

6.5
75.1
12.1
63.0
14.6
2.4
12.2
0.3
0.0
7.7

-0.2
0.0
-6.9 129.8
11.1
-0.7
72.0
-4.8
6.0
-0.2
65.9
-4.6
46.8
-1.5
1.6
0.0
45.2
-1.5
:
:
:

Table B - Government debt and link with the deficit

-6.2

-4.3

-3.8

-9.8

-11.2

-7.4

-5.7

:
:
:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:
:
:
:
:
24.2
6.5
0.8
1.5
11.7

3.7
62.0
11.0
40.4
4.9
5.8
-37.8
:

:
:
:
:
:
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
:

-5.2

6.1
0.9

4.0

-2.1

0.0

-0.9
:
:
:
:
:
:
:
:
:
:
:

-3.2

2.8
-0.4

-0.3

-0.3

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

:
:
:
:
:
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 (in thousands of 
persons)

(*) includes lending or borrowing via the EFSF

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

18.6
2.9
-8.1

18.2
2.9
-4.9

13.9
1.7
-5.7

 Government finance statistics – summary tables 2/2016

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

:
5.3
1.1

-1.5

:
-10.4
1.0

:
8.2
1.9

7.7

-1.2

:
-4.1
2.3

5.4

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
12.2
:

:
:
:
:
:
2.4
-23.3
58.8
121.0
-7.0
242.3
18.1
8.2
7.9
10.6
29.5
-26.3
11.9
:

:
:
:
:
:
0.5
25.2
17.6
-3.4
-17.2
-57.7
13.7
10.6
7.0
12.5
24.4
-20.5
16.5
:

:
:
:
:
:
7.0
-16.8
2.0
-1.1
29.4
-38.4
3.1
8.3
2.9
4.1
21.3
60.1
9.0
:

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

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:
:
-2.8

Table C - Memorandum items

75
76
77=20+18-76
78

79

12.4
9.3

7.4

1.8

(**) or contributions for items 22 to 38

-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

:
:
:
:
:
1.1
-2.9
19.2
-1.5
-5.8
5.6
17.0
13.2
-0.8
9.3
30.3
53.6
19.1
:

:
:
:
:
:
:
:
:
:
:
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
2.5
:

-4.7
8.6
2.6
16.3
-1.3
-19.7
8.0
:

-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
6.1
:

-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

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

-0.4

-12.7

-18.3

2.8
8.3
204.3
29.1
-12.4
-21.5
6.1
-9.0
-8.6
39.3
-17.9

:
11.1
16.5

19.9

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

-2.2
6.0
-3.0
2.9
-3.3
-15.6
2.7
8.9
-2.5
10.3
-4.7

:
-5.3
1.2

4.9

0.5
1.9
5.3
-2.1

2.3
4.5
6.3
2.3
-99.9 26100.0
1.6
5.1
-11.6
-12.5
-3.1
4.9
-1.2
-3.4
-9.7
1.6
1.7
-3.5
-52.5
22.4
18.5

0.0
-2.5
-1.4
-10.4
5.4
2.5
-3.8
2.7
19.2
-2.0
-2.3
1.8
365.1
-8.3
-6.9

-8.4
0.0
-52.5
-1.6
-7.5
4.3
2.4
33.4
-1.6
3.8
-4.0

:
10.3
6.7

5.1

:
:
:
:
:
23.5
125.8
13.1
24.9
-5.3
-4.1
34.2
1.9
-16.5
-27.7
136.6
37.1
-8.1
:

-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
10.5
:

:
:
:
:
:
9.2
-6.0
12.2
0.0
15.4
21.9
11.9
13.9
-1.9
16.3
18.6
11.2
15.7
:

:
:
:
:
:
31.4
8.7
-1.3
43.9
43.5
122.6
25.8
11.1
-2.8
6.2
33.7
49.8
3.6
:

-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

:
:
:
:
:
13.9
8.3
212.3
63.5
6.7
-27.0
-20.7
22.6
-9.0
21.0
39.2
2.5
28.0
:

-4.9

8.3
3.5

1.1

1.9

0.6

-0.1
8.3
-7.4
-5.7
8.2
-7.2
38.8
-25.9
44.6
-7.7
139.9
29.4

-10.9
0.5

-4.4

-1.1

:
:
-3.0
:
:
-7.5
6.0
-4.4
4.8
-15.7
26.3
-18.9
4.0
7.7
0.6
9.6
-3.5
10.4
:

-3.9

3.4
-0.5

-0.9

0.6

-0.1

-0.1
3.4
11.7
-2.2
-43.1
2.9
10.0
-33.9
12.1
0.0
33.9
4.2

4.2
-1.8

1.1

-2.1

:
:
:
:
:
1.9
-0.4
-50.0
0.3
15.6
-11.9
16.4
9.2
31.2
10.2
5.9
3.2
12.6
:

-5.6

2.9
-2.8

-3.0

-0.1

0.0

0.3
2.9
42.2
-2.5
71.1
-7.6
5.0
3.2
5.0
0.0
4.8
-14.8

-0.9
-0.1

1.7

-1.6

-5.4
-14.6
-21.6
2.6
-0.6
-1.8
1.3
20.5
9.1
-9.3
-10.2

:
2.6
0.8

0.1

:

:
:
:
:
:
-2.8
-14.5
-23.9
1.7
1.6
21.7
11.4
2.2
20.5
9.5
-7.5
-10.9
4.2
:

-3.5

2.5
-1.0

-1.9

0.9

0.0

0.0
2.5
25.0
9.2
-16.9
12.6
-8.5
30.2
-9.5
0.0
0.0
-13.1

1.4
3.2

3.7

:

:

:

:

:

:

:

:

:

:

:

:

:

:

 Government finance statistics – summary tables 2/2016

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 (+)

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

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

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

79

Government employment (in thousands of persons)

(*) includes lending or borrowing via the EFSF

771

309

-1 975

-323

:

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

:
:
:

:

:

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

-152

:
:

0

:

:

-152
:
:
:
:
:
:
:
:
:
:
:

-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

1 711

-4 378

-1 247

813
45 626
2 931
14 177
0
14 177
28 519
94
28 425
:
:
8 824

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
:

-3 043
-10 417

-1 773

-4 397

-4 417

169
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

305
69 020
3 066
28 410
7 723
20 687
37 545
1 988
35 557
:
:
12 076

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

:

-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
:

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

88 469
11 917
-29 537
510 523

:

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

83 597
12 124
-18 416
533 881

:

-7 375

-11 781

-29 082

-48 305

-36 731

 Government finance statistics – summary tables 2/2016

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

199 854
112 453
77 973
34 480
0
51 953
13 134
13 610
8 704
221 700
35 637
46 360
10 453
3 886
72 274
66 548
15 137
8 800
29 155
28 580

212 186
118 632
81 016
37 616
0
54 817
15 889
13 121
9 727
225 475
36 421
51 681
11 179
3 450
74 460
68 074
12 085
7 082
29 118
28 788

224 352
126 397
84 976
41 421
0
56 983
13 576
13 445
13 952
230 002
37 948
51 419
11 011
3 187
76 684
70 001
15 417
8 600
25 737
28 485

248 803
141 658
94 613
47 044
0
57 604
16 090
15 359
18 093
254 190
40 208
54 618
11 619
3 521
81 687
75 208
17 217
8 353
36 968
36 704

-81 630

-73 754
-7 876
-81 630

-51

-73 703
-7 876

175 689
133 151
88 735
44 416
0
199
13 248
14 378
14 714
187 874
17 459
32 598
11 114
1 291
16 635
15 912
78 258
14 116
16 402
16 144

74 353
6 882
4 254
2 629
0
0
2 729
53 487
11 255
69 151
16 921
21 595
551
2 217
3 854
3 308
1 397
2 101
20 515
20 510

80 392
1 625
1 625
-
0
57 405
114
21 248
0
78 796
5 828
425
5
12
61 198
55 988
11 265
12
51
51

20=1-10

-30 577

-21 847

-13 290

-5 650

-5 387

-12 184

5 202

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

-54

474

-30 632
10 334
5 752
0
258
497
3 827
40 967
1 720
23 849
6 988
8 409

-21 793
9 919
10 729
0
115
-1 752
828
31 712
-1 410
30 447
-2 580
5 256

-13 764
4 476
6 041
0
250
-2 015
200
18 240
-765
22 164
-1 978
-1 182

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

:
6 645
6 506

:
-6 987
3 446

140

-10 433

:

:

:

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

:
:
:
:
:
167 822
38 464
187
6 603
74 215
5
48 353
300 637
4 222
165 612
81 662
49 141
-132 815
:
Table B - Government debt and link with the deficit

:
:
:
:
:
170 333
31 956
187
6 666
82 983
4
48 541
278 951
4 987
143 517
82 553
47 894
-108 618
:

:
:
:
:
:
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

-21 847

-13 289

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

Table C - Memorandum items

75
76
77=20+18-76
78

79

82 198
13 692
-13 586
565 097

:

28 656
6 810

9 920

-5 256

2 200

-54
221 873
4 987
135 671
28 426
107 245
81 214
380
80 835
0
15
32 146

88 266
13 441
-6 132
595 367

:

18 904
5 615

4 476

1 182

-518

475
240 777
4 222
155 905
10 305
145 601
80 649
395
80 254
0
15
38 656

91 850
12 952
2 877
637 456

:

-530

-5 120
15 458
10 844
10
10
-298
4 892
20 578
2 533
27 496
-5 183
-4 268

:
4 919
4 422

496

:

:
:
:
:
:
188 198
49 353
197
6 610
78 397
6
53 641
325 637
6 755
199 583
76 209
43 090
-137 439
:

-5 650

22 376
16 727

15 458

4 267

-2 469

-530
263 153
6 755
181 107
10 384
170 724
75 291
341
74 950
0
15
49 556

94 122
11 373
8 714
668 144

:

193

-5 580
3 524
-3 833
-96
4
-594
8 042
9 103
1 999
12 391
-6 060
774

:
203
-634

838

:

:
:
:
:
:
191 925
46 012
100
6 718
76 266
19
62 829
334 106
8 754
210 816
70 321
44 216
-142 181
:

-5 387

6 924
1 537

3 524

-773

-1 406

193
270 077
8 753
191 607
8 194
183 413
69 717
132
69 585
0
15
46 131

97 490
11 921
19 660
712 832

:

-4 854
-2 988
0
-1 800
0
-66
-4 854
-2 988
0
-1 800
-66

0
0

:

-19 753
-13 305
0
-5 656
0

-793
-19 753
-13 305
0
-5 656
-793

-4 787
-4 787

-4 854

66

0

0
-18 960
-13 305
0
0
0
-5 656
0
-5 656

62

-12 247
2 223
-3 851
-96
1 775
-594
4 988
14 469
4 987
12 439
-5 783
2 826

:
-285
-948

663

:

:
:
:
:
:
177 263
44 476
100
11 572
75 467
:
45 648
319 683
22 059
207 797
57 505
32 322
-142 420
:

-12 184

10 225
-1 959

2 223

-2 826

-1 418

62
267 696
22 058
188 621
8 192
180 430
57 017
114
56 903
:
:
:

44 318
6 454
-2 237

106

5 096
4 990
2 353
0
29
0
2 609
-105
-
-49
1 405
-1 461

:
489
314

175

:

:
:
:
:
:
18 483
8 517
0
207
783
:
8 976
27 725
-
3 019
14 878
9 829
-9 242
:

5 202

1 368
6 570

4 990

1 461

12

106
17 748
-
2 986
2
2 984
14 762
18
14 744
:
:
:

41 386
5 031
20 686

25

1 571
1 164
654
0
0
0
511
-407
-
0
118
-525

:
0
0

0

:

:
:
:
:
:
15 933
6 324
0
595
16
:
8 998
6 452
-
0
3 594
2 858
9 481
:

1 596

118
1 714

1 164

525

0

24
3 594
-
0
0
0
3 594
0
3 594
:
:
:

11 786
437
1 210

 Government finance statistics – summary tables 2/2016

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

33.6
18.9
13.1
5.8
0.0
8.7
2.2
2.3
1.5
37.2
6.0
7.8
1.8
0.7
12.1
11.2
2.5
1.5
4.9
4.8

33.3
18.6
12.7
5.9
0.0
8.6
2.5
2.1
1.5
35.4
5.7
8.1
1.8
0.5
11.7
10.7
1.9
1.1
4.6
4.5

33.6
18.9
12.7
6.2
0.0
8.5
2.0
2.0
2.1
34.4
5.7
7.7
1.6
0.5
11.5
10.5
2.3
1.3
3.9
4.3

34.9 -11.5
19.9
13.3
6.6
0.0
8.1
2.3
2.2 -10.3
-1.1
2.5
35.7 -11.5

5.6
7.7
1.6
0.5
11.5
10.6

0.0

2.4 -10.3
-1.1
1.2
5.2
5.1

24.6
18.7
12.4
6.2
0.0
0.0
1.9
2.0
2.1
26.4
2.4
4.6
1.6
0.2
2.3
2.2
11.0
2.0
2.3
2.3

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
3.0
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

-0.8

-0.8

-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 (in thousands of 
persons)

(*) 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

-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

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

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

-9.1
1.1
1.7
0.0
0.0
-0.4
-0.1
10.2
-0.1
6.2
3.3
0.8

:
7.0
0.7

:
12.0
1.2

:
1.3
1.4

-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

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

0.0

-3.7
1.7
1.8
0.0
0.0
-0.3
0.1
5.3
-0.2
5.1
-0.4
0.9

:
1.1
1.1

0.1

-2.2
0.7
0.9
0.0
0.0
-0.3
0.0
2.9
-0.1
3.5
-0.3
-0.2

:
-1.1
0.5

-0.1

-0.8
2.3
1.6
0.0
0.0
0.0
0.7
3.1
0.4
4.1
-0.8
-0.6

:
0.7
0.7

0.0

-0.8
0.5
-0.5
0.0
0.0
-0.1
1.1
1.3
0.3
1.7
-0.9
0.1

:
0.0
-0.1

:

:

:

:

:

:

:

:

:

:

:

:

:
:
:
:
:
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

:
:
:
:
:
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

:
:
:
:
:
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

:
:
:
:
:
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
:

:
:
:
:
:
28.6
5.4
0.0
1.1
13.9

8.2
46.9
0.8
24.1
13.9
8.0
-18.2
:

:
:
:
:
:
26.3
6.0
0.0
1.0
11.6

7.6
47.2
0.7
26.0
12.8
7.7
-20.8
:

:
:
:
:
:
28.2
7.4
0.0
1.0
11.7

8.0
48.7
1.0
29.9
11.4
6.4
-20.6
:

:
:
:
:
:
26.9
6.5
0.0
0.9
10.7

8.8
46.9
1.2
29.6
9.9
6.2
-19.9
:

-9.5

-6.9

-5.4

-3.7

-2.1

-0.8

-0.8

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

4.8
1.1

1.7

-1.5

-0.9

3.0
0.9

0.7

0.2

3.3
2.5

2.3

0.6

0.2

0.4

-0.1

-0.4

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
37.3
0.8
22.8
4.8
18.0
13.6
0.1
13.6
0.0
0.0
5.4

0.1
37.8
0.7
24.5
1.6
22.8
12.7
0.1
12.6
0.0
0.0
6.1

-0.1
39.4
1.0
27.1
1.6
25.6
11.3
0.1
11.2
0.0
0.0
7.4

1.0
0.2

0.5

-0.1

-0.2

0.0
37.9
1.2
26.9
1.1
25.7
9.8
0.0
9.8
0.0
0.0
6.5

:
:
:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:
26.5
2.7

:
:
:
:
:
74.6
1.3
0.0
4.3
40.1

28.9
28.0
0.6
9.0
12.9
5.5
46.6
:

:
:

0.0

:

:

-2.0
:
:
:
:
:
:
:
:
:
:
:

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

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
2.3
-1.0

14.4
2.0
0.5

14.1
1.7
1.3

13.7
1.7
2.8

-0.7
-0.4
0.0
-0.3
0.0
0.0
-0.7
-0.4
0.0
-0.3
0.0

0.0
0.0

:

-2.8
-1.9
0.0
-0.8
0.0

-0.1
-2.8
-1.9
0.0
-0.8
-0.1

-0.7
-0.7

-0.7

0.0

0.0

0.0
-2.7
-1.9
0.0
0.0
0.0
-0.8
0.0
-0.8

0.0

-1.7
0.3
-0.5
0.0
0.2
-0.1
0.7
2.0
0.7
1.7
-0.8
0.4

:
0.0
-0.1

0.0

:

:
:
:
:
:
24.9
6.2
0.0
1.6
10.6

6.4
44.8
3.1
29.2
8.1
4.5
-20.0
:

-1.7

1.4
-0.3

0.3

-0.4

-0.2

0.0
37.6
3.1
26.5
1.1
25.3
8.0
0.0
8.0
:
:
:

6.2
0.9
-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

:
0.1
0.0

0.0

:

:
:
:
:
:
2.6
1.2
0.0
0.0
0.1

1.3
3.9
-
0.4
2.1
1.4
-1.3
:

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 2/2016

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

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

20.1
22.6
35.3
72.2
0.3
30.5
-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

4.9
4.8
6.4
1.4

2.3
-15.5
6.4
112.2
0.3
10.1
5.1
15.1
-19.2
-2.7
-0.4
25.7
-36.0
-5.0
-6.8

6.5
54.6

1.7
-2.1
1.8
13.2
-22.0
27.5
-3.2
12.5

:
4.3
2.7

117.3

-0.8

-118.8

35.2

-0.2

6.2
5.5
3.9
9.1

5.5
21.0
-3.6
11.8
1.7
2.2
11.5
7.0
-11.2
3.0
2.3
-20.2
-19.5
-0.1
0.7

2.6
18.9
0.0
3.7
-2.4
0.4
6.5
-15.3
15.4
-2.4
-2.5

:
-4.1
1.2

9.6

5.7
6.5
4.9
10.1

4.0
-14.6
2.5
43.4
2.0
4.2
-0.5
-1.5
-7.6
3.0
2.8
27.6
21.4
-11.6
-1.1

9.2
28.2
5.3
0.1
-0.4
10.1
6.8
60.0
16.6
-6.3
-8.7

:
2.9
1.5

-0.4

10.9
12.1
11.3
13.6

1.1
18.5
14.2
29.7
10.5
6.0
6.2
5.5
10.5
6.5
7.4
11.7
-2.9
43.6
28.9

1.9
-7.8
-49.0
0.1
-0.8
15.0
2.8
29.6
6.2
-8.0
1.8

:
0.1
-0.2

-0.6

:
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

:

:

:

:

:

:

:

:

:

:

:

:

:

:

:

:

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

:
:
:
:
:
56.8
17.4

8.8
99.0

29.2
37.0

26.1
70.1
-3.4
71.8
:

:
:
:
:
:
17.2
129.7

-1.8
23.9

5.8
43.5
35.9
70.0
65.9
-51.7
1.5
:

:
:
:
:
:
17.2
16.0

35.0
23.9

4.1
25.6
24.6
27.0
21.3
52.1
10.2
:

:
:
:
:
:
11.7
29.4

1.1
14.6

6.0
17.7
60.2
6.4
16.8
67.3
5.8
:

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

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:
:
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

:
:
:
:
:
9.7
120.0

19.7
3.2

7.2
11.4
4.8
5.8
10.4
34.6
7.9
:

-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

:
:
:
:
:
1.1
12.0

-1.2
-4.1

8.9
8.2
119.1
-19.7
5.7
64.4
-6.9
:

-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
-24.4
:

-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
41.1
:

-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

:
:
:
:
:
45.1
-25.3

1.5
95.8

1.8
38.0
-34.8
51.6
23.0
63.8
56.1
:

-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

:
:
:
:
:
7.0
75.2

15.7
4.0
3620.0
-5.1
57.2
-23.1
127.3
49.8
17.3
-62.6
:

:
:
:
:
:
-16.9
-6.2

1.2
-27.4
32.8
7.8
22.8
98.4
34.7
30.3
-9.7
-248.5
:

:
:
:
:
:
-3.3
-1.0

4.5
-10.2
-21.1
9.1
19.9
36.8
30.5
10.4
12.4
108.6
:

:
:
:
:
:
10.8
62.6

0.5
1.6
111.3
5.9
15.9
-22.0
29.8
1.2
13.5
24.9
:

:
:
:
:
:
-1.5
20.4
0.0
-1.0
-10.6
20.4
-0.4
7.8
-15.3
15.4
-1.1
2.6
22.3
:

:
:
:
:
:
12.1
28.3
5.3
0.1
5.6
17.5
10.9
8.3
60.0
20.5
-6.7
-12.3
3.5
:

:
:
:
:
:
2.0
-6.8
-49.0
1.6
-2.7
221.4
17.1
2.6
29.6
5.6
-7.7
2.6
3.5
:

-70.0

-31.0

-19.1

-11.3

-6.0

-2.3

-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

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

:

14.8
3.5

5.1

-2.7

1.1

0.0
14.8
-22.0
27.4
-19.6
50.7
1.1
-85.1
4.0

2.7
63.5

7.4
-1.8

5.4

:

8.5
2.5

2.0

0.5

-0.2

0.2
8.5
-15.3
14.9
-63.7
35.8
-0.7
4.1
-0.7

-1.0
20.2

4.1
-3.6

7.1

:

9.3
6.9

6.4

1.8

-1.0

-0.2
9.3
60.0
16.2
0.8
17.3
-6.6
-13.7
-6.6

-1.8
28.2

2.5
-12.2

4.8

:

2.6
0.6

1.3

-0.3

-0.5

0.1
2.6
29.6
5.8
-21.1
7.4
-7.4
-61.3
-7.2

-0.8
-6.9

3.6
4.8

6.7

:

Table C - Memorandum items

75
76
77=20+18-76
78

79

47.9
231.9

36.0
127.6

21.7
22.8

42.0
229.9

16.9
0.5

29.0
19.1

16.9
10.0

20.9
17.4

30.1
25.5

-0.4
6.9

46.5

45.6

29.0

30.2

25.1

16.8

19.5

20.5

25.4

-2.6

:

:

:

:

:

:

:

:

:

:

(**) or contributions for items 22 to 38

 Government finance statistics – summary tables 2/2016

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

Net acquisition of financial assets

61=(-)33

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

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

79

Government employment (in thousands of persons)

(*) includes lending or borrowing via the EFSF

:
:

:

:

:

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

:

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

:
:
:

:

:

:
:
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
226
7 191
836
1 984
6 423
:

-31

-179
-210

-148

-51

-23

12
8 025
226
6 980
133
6 847
820
13
807
:
:
2 448

-71

-466
156
244
-34
0
-8
-46
622
-1
379
44
200

:
-3 330
-99

-3 231

:

:
:
16 931
:
:
13 485
2 280
304
448
7 811
78
2 642
10 759
141
7 603
838
2 178
2 726
:

-537

249
-288

156

-200

-167

-77
8 275
141
7 310
89
7 221
823
65
759
:
:
2 663

-6

-2 121
2 232
2 062
-44
1
154
59
4 353
4
4 126
212
11

:
404
262

142

:

:
:
17 921
:
:
16 122
4 336
269
280
8 561
99
2 675
15 375
145
11 946
1 045
2 238
747
:

47

-2 091
-710
-989
34
100
-1
146
1 381
17
875
442
47

:
1 777
212

1 564

:

:
:
19 243
:
:
17 188
3 510
316
382
10 274
141
2 705
16 968
145
12 979
1 620
2 224
220
:

-2 127

-2 044

4 253
2 126

2 232

-11

-89

-6
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

-710

-48

55

39
13 907
145
12 152
25
12 127
1 610
34
1 576
103
0
3 968

7 353
929
-1 230
36 252

161

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 2/2016

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
15 992
8 072
5 175
2 886
12
5 524
1 555
675
165
18 448
2 631
4 670
698
377
7 136
6 340
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

16 023
7 939
5 210
2 719
10
5 503
1 546
806
229
17 499
2 488
4 546
730
329
6 942
6 185
799
189
1 476
1 464

16 267
7 969
5 421
2 540
8
5 387
1 555
914
442
21 663
2 471
4 328
920
380
6 947
6 198
855
4 099
1 664
1 576

16 787
8 286
5 583
2 693
10
5 485
1 553
830
633
18 667
2 492
4 255
1 183
329
6 919
6 193
777
866
1 846
1 907

17 407
8 548
5 730
2 808
10
5 725
1 550
879
705
18 438
2 567
4 313
1 137
320
7 020
6 254
754
479
1 848
1 827

-4 110

-3 674
-436
-4 110

-6

-3 669
-436

10 834
7 194
5 437
1 755
2
135
986
1 816
702
12 030
1 772
2 780
1 125
227
1 330
1 237
2 835
902
1 059
1 030

20=1-10

-2 456

-1 476

-5 396

-1 880

-1 031

-1 196

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

-1 501
726
-70
2
981
61
-248
2 228
-9
1 121
1 092
23

16

-5 412
974
-281
-3
852
217
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

:
-266
-1 609

1 343

:

:
249
1 004

-754

:

:
3 920
359

3 561

:

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

:
:
22 060
:
:
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

:
:
21 217
:
:
18 704
4 285
222
1 657
10 276
146
2 264
21 851
148
16 321
3 006
2 376
-3 147
:

:
:
20 378
:
:
17 728
4 372
217
674
9 935
124
2 531
18 620
157
14 211
1 909
2 342
-891
:

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

165

-1 476

2 200
724

726

-22

-11

31
19 404
148
16 272
713
15 559
2 984
37
2 947
972
0
4 653

7 296
1 034
-1 035
36 002

166

-5 396

6 101
705

974

-269

-8

8
25 505
170
22 010
596
21 414
3 324
49
3 275
1 162
0
4 367

7 072
1 049
-4 781
35 917

164

16

-1 896
3 017
2 180
-38
807
-14
81
4 913
-8
4 393
381
146

:
1 990
2 792

-802

:

:
:
:
:
:
28 605
6 197
172
6 346
13 321
206
2 570
36 300
163
29 610
3 722
2 805
-7 696
:

-1 880

4 694
2 814

3 017

-146

-80

23
30 199
162
26 341
897
25 444
3 696
184
3 512
1 210
0
6 574

-3

-1 028
774
1 140
34
-665
72
193
1 802
5
1 007
872
-82

:
-1 142
-427

-714

:

:
:
:
:
:
28 237
7 356
201
4 762
13 135
244
2 783
37 675
169
30 586
4 588
2 331
-9 438
:

-1 031

1 872
841

774

82

-33

18
32 071
169
27 330
369
26 961
4 571
1 226
3 345
1 155
0
7 801

7 000
1 063
-1 096
37 332

164

7 204
1 089
-272
38 570

164

46
0
4
-5
6
42
46
0
4
-5
48

-83
-83

:

-1 345
0
-89
-124
-988

-143
-1 345
0
-89
-124
-1 132

-15
-15

46

-48

-2

-8
-198
0
-73
0
-73
-124
0
-124

-8

-1 188
700
1 070
39
-658
71
178
1 887
5
1 003
888
-8

:
-1 041
-420

-621

:

:
:
:
:
:
26 552
6 814
179
4 880
12 540
:
2 139
36 603
169
30 676
3 921
1 837
-10 051
:

-1 196

1 889
693

700

8

-31

16
31 481
169
27 404
369
27 034
3 908
1 205
2 703
:
:
:

4 408
738
-876

3 590
1 354
293
1 053
8
42
546
1 210
439
3 470
767
1 487
18
92
200
200
112
13
780
787

120

5

116
-16
34
0
-1
-1
-47
-132
0
0
-10
-122

:
-8
7

-15

:

:
:
:
:
:
1 297
387
0
6
521
:
384
1 231
0
0
790
441
66
:

120

-2
118

-16

122

:

9
786
-
0
0
0
786
21
765
:
:
:

7 094
0
0
0
0
5 548
18
1 528
0
7 049
28
46
0
0
5 489
4 817
1 476
0
9
9

45

1

44
45
36
-9
0
-3
20
0
0
0
0
1

:
-9
69

-78

:

:
:
:
:
:
1 733
156
112
0
1 063
:
403
1 186
0
0
1
1 185
547
:

45

0
45

45

-1

0

1
1
-
-
-
-
1
0
1
:
:
:

2 049
337
564

747
14
40

 Government finance statistics – summary tables 2/2016

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
15.3
4.3
2.2
0.6
48.6
6.9
12.6
2.0
0.9
19.3
17.2
2.2
0.5
4.1
4.1

45.3
22.2
15.1
7.1
0.0
15.0
4.3
2.5
1.2
60.3
6.9
12.0
2.6
1.1
19.3
17.3
2.4
11.4
4.6
4.4

45.0
22.2
15.0
7.2
0.0
14.7
4.2
2.2
1.7
50.0
6.7
11.4
3.2
0.9
18.5
16.6
2.1
2.3
4.9
5.1

45.1 -10.7
22.2
14.9
7.3
0.0
14.8
4.0
2.3
1.8

-9.5
-1.1
47.8 -10.7

6.7
11.2
2.9
0.8
18.2
16.2
2.0
1.2
4.8
4.7

0.0

-9.5
-1.1

28.1
18.7
14.1
4.6
0.0
0.4
2.6
4.7
1.8
31.2
4.6
7.2
2.9
0.6
3.4
3.2
7.3
2.3
2.7
2.7

9.3
3.5
0.8
2.7
0.0
0.1
1.4
3.1
1.1
9.0
2.0
3.9
0.0
0.2
0.5
0.5
0.3
0.0
2.0
2.0

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
3.8
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

-2.7

-3.1

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 (in thousands of 
persons)

(*) 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

-0.1

-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

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

-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

0.0

-5.9
6.2
5.7
-0.1
0.0
0.4
0.2
12.0
0.0
11.4
0.6
0.0

:
1.1
0.7

0.1

-5.8
-2.0
-2.7
0.1
0.3
0.0
0.4
3.8
0.0
2.4
1.2
0.1

:
4.9
0.6

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

:
-0.7
-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

0.0

-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
0.0
0.2
13.2
0.0
11.8
1.0
0.4

:
0.7
2.8

:
10.9
1.0

:
5.3
7.5

0.0

-2.7
2.0
3.0
0.1
-1.7
0.2
0.5
4.7
0.0
2.6
2.3
-0.2

:
-3.0
-1.1

:

:

:

:

:

:

:

:

:

:

:

:

:
:
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
0.6
20.5
2.4
5.6
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
0.4
20.0
2.2
5.7
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

:
:
49.6
:
:
44.6
12.0
0.7
0.8
23.7

7.4
42.5
0.4
33.0
2.9
6.2
2.1
:

-5.9

11.8
5.9

6.2

0.0

-0.2

0.0
34.6
0.4
31.4
2.1
29.3
2.9
0.1
2.8
0.0
0.0
13.0

:
:
53.1
:
:
47.4
9.7
0.9
1.1
28.3

7.5
46.8
0.4
35.8
4.5
6.1
0.6
:

-5.6

3.8
-1.8

-2.0

-0.1

0.2

0.1
38.4
0.4
33.5
0.1
33.5
4.4
0.1
4.3
0.3
0.0
10.9

:
:
55.2
:
:
48.0
11.8
0.6
1.8
26.9

6.9
50.5
0.4
38.5
5.2
6.3
-2.4
:

:
:
58.9
:
:
52.0
11.9
0.6
4.6
28.5

6.3
60.7
0.4
45.3
8.3
6.6
-8.7
:

:
:
61.4
:
:
65.7
11.1
0.6
13.4
33.7

6.9
79.6
0.5
62.5
9.3
7.4
-13.9
:

:
:
:
:
:
76.6
16.6
0.5
17.0
35.7

6.9
97.2
0.4
79.3
10.0
7.5
-20.6
:

:
:
:
:
:
73.2
19.1
0.5
12.3
34.1

7.2
97.7
0.4
79.3
11.9
6.0
-24.5
:

-6.7

-4.1

-15.0

-5.0

-2.7

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
7.5

8.1

-0.4

-0.2

0.1
80.9
0.4
70.6
2.4
68.2
9.9
0.5
9.4
3.2
0.0
17.6

4.9
2.2

2.0

0.2

-0.1

0.0
83.1
0.4
70.9
1.0
69.9
11.9
3.2
8.7
3.0
0.0
20.2

:
:
:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:
:
:

:
:
38.9
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:
:

:

:

:

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

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

19.7
2.9
-13.3

18.7
2.8
-2.9

18.7
2.8
-0.7

0.0

-3.1
1.8
2.8
0.1
-1.7
0.2
0.5
4.9
0.0
2.6
2.3
0.0

:
-2.7
-1.1

0.0

:

:
:
:
:
:
68.8
17.7
0.5
12.7
32.5

5.5
94.9
0.4
79.5
10.2
4.8
-26.1
:

-3.1

4.9
1.8

1.8

0.0

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

0.0
81.6
0.4
71.0
1.0
70.1
10.1
3.1
7.0
:
:
:

11.4
1.9
-2.3

0.0

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

:
0.0
0.0

0.0

:

:
:
:
:
:
3.4
1.0
0.0
0.0
1.3

1.0
3.2
0.0
0.0
2.0
1.1
0.2
:

0.3

0.0
0.3

0.0

0.3

:

0.0
2.0
-
0.0
0.0
0.0
2.0
0.1
2.0
:
:
:

5.3
0.9
1.5

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

0.0

:

:
:
:
:
:
4.5
0.4
0.3
0.0
2.8

1.0
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 2/2016

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

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

13.6
10.1

9.8

3.1

(**) or contributions for items 22 to 38

-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
-5.1
:

-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
-0.4
5.3
5.3
10.1

:
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
26.3
:

-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
311.1
-2.9
-14.3
-3.9
98.6
:

-0.4

-2.2
-2.6

-1.8

-0.6

-0.3

0.1
-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
-37.6
5.7
0.3
9.8
-57.6
:

-6.7

3.1
-3.6

1.9

-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

-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

16.6
90.4
-14.6
0.3
2.0
2.2
40.5
3.2
54.3
25.3
0.5

:
3.0
2.4

5.2

:

:
:
5.8
:
:
19.5
90.1
-11.5
-37.4
9.6
26.4
1.3
42.9
2.9
57.1
24.8
2.8
-72.6
:

51.4
25.7

27.0

-0.1

-1.1

-0.1
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

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

-4.4
-22.8
12.7
35.6
0.0
5.4
9.0
11.6
7.3
42.3
2.1

:
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

0.2
-1.7
0.7
-5.8
-18.7
-0.4
-0.6
19.5
38.3
-5.1
-5.4
-2.6
4.5
-12.7
-2.7
-2.4
-1.4

1.5
0.4
4.1
-6.6
-11.7
-2.1
0.5
13.4
93.3
23.8
-0.7
-4.8
26.0
15.3
0.1
0.2
7.1
-67.3 2064.4
12.8
7.7

-4.5
-2.4

4.7
21.3
-28.9
68.8
0.8
-7.1
19.2
6.4
23.4
7.6
4.1

:
-1.5
-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

:
21.0
1.6

3.2
4.0
3.0
6.0
13.3
1.8
-0.1
-9.2
43.1
-13.8
0.9
-1.7
28.6
-13.3
-0.4
-0.1
-9.1
-78.9
10.9
21.0

12.8
54.5
-18.5
16.7
-0.1
3.3
17.2
-4.4
19.6
11.4
5.5

:
8.4
9.8

209.5

610.6

84.6

-113.2

16.0

3.7
3.2
2.6
4.2
-0.2
4.4
-0.2
6.0
11.5
-1.2
3.0
1.4
-3.9
-2.8
1.5
1.0
-2.9
-44.7
0.1
-4.2

2.7
18.4
19.6
-10.5
0.5
7.5
5.0
2.8
3.4
23.4
-2.9

:
-4.0
-1.2

9.3

:

:

:

:

:

:

:
:
7.4
:
:
6.6
-19.0
17.5
36.4
20.0
42.4
1.1
10.4
0.2
8.6
54.9
-0.6
-70.5
:

:
:
5.9
:
:
3.1
24.5
-31.4
76.3
-3.3
-12.1
-6.4
9.7
8.4
9.5
17.9
5.3
-505.1
:

-25.7

-16.3

-17.7

11.0
-5.3

-5.7

-0.4

0.4

0.3
11.0
0.3
7.1
-96.7
14.4
55.3
65.4
55.1

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

:
:
4.1
:
:
5.5
-2.0
2.1
145.8
3.4
17.5
-10.5
17.4
-5.8
14.8
57.4
1.4
253.1
:

-8.6

12.8
4.2

4.2

-0.1

-0.1

:
:
4.0
:
:
26.2
-6.7
-8.2
191.5
17.7
12.1
8.9
30.9
14.9
37.5
11.1
11.3
58.8
:

-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

:
:
:
:
:
21.2
54.9
-15.6
31.4
10.1
26.1
4.2
26.9
-4.6
31.9
11.5
6.0
54.0
:

-7.4

18.4
11.0

11.8

-0.6

-0.3

0.1
18.4
-4.6
19.7
50.5
18.8
11.2
277.6
7.2
4.2

:
:
:
:
:
-1.3
18.7
17.3
-25.0
-1.4
18.4
8.3
3.8
3.9
3.3
23.3
-16.9
22.6
:

-3.4

6.2
2.8

2.6

0.3

-0.1

0.1
6.2
4.0
3.8
-58.8
6.0
23.7
565.4
-4.7
-4.6

-15.7

18.8

-1.3

-6.1

50.6

18.7

1.4
6.1

0.2

3.2

2.5
5.8

1.8

2.5

-3.2
5.3

-2.4

0.6

-3.1
1.4

-0.2

-1.2

-1.0
1.3

3.9

0.0

2.9
2.5

3.3

0.0

 Government finance statistics – summary tables 2/2016

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

18 599
9 418
6 262
3 155
1
6 361
1 415
1 323
83
20 053
2 586
3 994
853
459
8 611
6 421
1 027
757
1 767
1 731

19 791
9 825
6 243
3 582
0
6 608
1 581
1 602
175
21 813
3 350
4 404
810
522
9 322
6 895
894
456
2 055
2 141

21 685
10 967
6 925
4 042
0
7 346
1 873
1 196
302
22 913
3 257
4 584
876
528
10 251
7 501
1 038
394
1 986
1 995

23 636
11 680
7 079
4 601
0
8 081
1 706
2 007
162
25 299
3 314
5 124
892
920
11 147
7 988
1 040
631
2 231
2 308

23 228
10 369
6 630
3 739
0
8 043
2 050
2 135
631
28 224
3 899
5 479
916
734
12 335
9 049
1 184
1 108
2 569
2 487

23 422
10 591
6 779
3 812
0
8 324
2 202
1 669
636
28 480
3 872
5 716
877
623
13 234
9 752
1 113
468
2 577
2 441

20=1-10

Net lending ( + ) / net borrowing (-)

-658

-3 800

-1 454

-2 021

-1 229

-1 663

-4 996

-5 058

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

Net acquisition of financial assets

61=(-)33

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

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

79

Government employment (in thousands of persons)

(*) 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

-1 387
-3 249
-2 419
-135
-505
-318
128
-1 862
39
-493
-1 375
-33

:
-1 119
407

-1 526

-59

-1 963
-1 334
47
-37
-117
-1 030
-198
628
69
992
-395
-38

:
-664
405

-1 068

:

:

:
:
:
:
:
14 206
2 939
172
1 679
5 995
0
3 422
19 345
0
13 727
3 422
2 196
-5 139
:

-1 454

-1 534
-2 988

:

:

:

:
17 201
0
13 791
193
13 598
3 410
198
3 212
:
:
3 111

9 246
1 855
-1 542
50 415

412

:
:
:
:
:
12 208
2 729
134
1 396
5 275
0
2 674
20 378
69
15 241
2 844
2 224
-8 170
:

-2 021

229
-1 792

:

:

:

:
17 431
69
14 519
0
14 519
2 842
31
2 812
:
:
2 863

10 599
1 947
-1 913
56 273

422

-60

-1 168
521
953
-8
-110
-232
-82
1 689
48
1 216
19
406

:
686
-129

815

:

:
:
:
:
:
13 415
3 988
295
1 285
4 972
0
2 875
21 938
117
16 391
2 734
2 696
-8 523
:

-1 229

1 549
320

:

:

:

:
18 980
117
16 137
0
16 137
2 726
99
2 627
:
:
4 283

10 855
2 016
-1 259
63 054

422

-1

-1 662
-276
50
1
29
-146
-211
1 386
-9
867
89
440

:
-483
-180

-303

:

:
:
:
:
:
12 656
3 817
297
1 315
4 826
0
2 402
23 144
108
17 156
2 743
3 138
-10 488
:

-1 663

514
-1 149

:

:

:

:
19 494
108
16 643
741
15 902
2 743
254
2 489
:
:
4 114

12 086
2 159
-1 591
68 492

421

-31

-4 965
-836
-1 134
12
83
127
75
4 129
-24
3 779
-8
383

:
1 058
-87

1 145

:

:
:
:
:
:
12 878
2 623
366
1 168
6 054
0
2 667
27 186
83
20 857
2 759
3 487
-14 308
:

-4 996

3 743
-1 253

:

:

:

:
23 237
83
20 395
941
19 455
2 758
283
2 475
0
0
2 989

12 907
2 259
-4 686
64 023

416

21

-5 079
6
-255
-4
45
-146
366
5 085
-12
4 551
42
504

:
225
-249

473

:

:
:
:
:
:
13 108
2 385
209
1 281
6 103
0
3 129
32 022
71
25 479
2 835
3 636
-18 914
:

-5 058

4 605
-453

:

:

:

:
27 842
71
24 936
1 269
23 667
2 835
326
2 509
0
0
2 594

13 236
2 328
-4 809
67 577

419

 Government finance statistics – summary tables 2/2016

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
25 807
11 431
7 378
4 053
0
8 722
2 527
2 247
881
28 828
3 985
5 846
1 079
499
13 214
9 821
1 034
543
2 629
2 692

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

26 381
11 391
7 163
4 228
0
9 108
2 930
2 174
779
29 539
4 007
5 991
1 283
491
13 744
10 242
1 132
403
2 490
2 436

28 719
12 347
7 632
4 715
0
10 007
3 233
2 147
985
30 737
4 102
6 356
1 387
574
14 098
10 433
1 287
380
2 553
2 466

29 855
13 252
8 045
5 207
0
10 360
3 290
1 990
962
31 911
4 266
6 694
1 444
520
14 501
10 671
1 259
385
2 842
3 023

33 720
14 331
8 506
5 825
0
11 042
3 482
2 790
2 074
35 850
4 655
7 049
1 379
464
14 960
10 967
1 569
718
5 056
4 951

-4 691

-4 130
-561
-4 691

-5

-4 124
-561

21 266
13 913
8 205
5 708
0
385
2 490
2 612
1 865
23 347
3 140
4 320
1 353
193
3 907
3 907
5 347
1 220
3 868
3 736

5 997
418
300
117
0
36
953
3 820
770
5 876
1 406
2 595
31
271
77
77
305
13
1 179
1 205

11 147
0
0
0
0
10 620
39
488
0
11 318
109
135
0
0
10 977
6 984
42
46
9
9

20=1-10

-3 021

-3 159

-2 017

-2 056

-2 130

-2 081

121

-170

Government financing

21=20-22

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

-6

-3 015
-338
-918
-4
262
-239
561
2 677
30
2 196
551
-100

78

-3 237
4 043
2 882
-5
1 389
166
-390
7 280
-9
5 981
1 409
-101

92

-2 109
1 268
388
1
456
-55
479
3 378
17
1 788
1 081
491

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

:
-687
580

-1 267

:

:
3 607
-170

3 777

:

:
114
-405

519

:

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

:
:
:
:
:
21 115
4 965
20
3 297
8 546
0
4 286
45 360
110
34 997
6 155
4 098
-24 246
:
Table B - Government debt and link with the deficit

:
:
:
:
:
19 733
4 574
206
2 860
8 428
0
3 664
42 388
93
33 486
5 041
3 768
-22 655
:

:
:
:
:
:
12 083
1 499
209
1 478
5 079
0
3 818
35 278
101
27 672
3 713
3 793
-23 195
:

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

-3 021

3 005
-16

:

:

:

:
30 847
101
27 052
1 137
25 915
3 694
310
3 384
173
0
1 708

13 262
2 515
-2 907
70 627

428

-3 159

-2 017

7 079
3 920

4 043

101

-346

121
37 926
93
32 799
1 316
31 483
5 033
110
4 924
1 494
0
4 780

13 224
2 595
-3 264
72 704

423

2 674
657

1 268

-491

-257

136
40 600
110
34 349
12
34 338
6 141
678
5 463
1 895
0
4 986

13 653
2 707
-2 172
74 170

424

-14

-2 042
-1 434
-2 210
-10
112
-197
870
608
-5
886
-529
255

:
-632
12

-644

:

:
:
:
:
:
19 048
2 836
50
3 578
8 392
0
4 192
45 980
105
36 161
5 452
4 262
-26 932
:

-2 056

125
-1 931

-1 434

-255

-186

-56
40 725
105
35 179
0
35 179
5 441
183
5 258
1 997
0
2 886

14 422
2 883
-2 098
75 946

432

-61

-2 069
-755
530
-37
-45
-1 034
-169
1 314
315
274
102
623

:
665
-625

1 291

:

:
:
:
:
:
18 959
3 337
20
3 581
8 007
0
4 014
46 669
421
35 952
5 706
4 590
-27 710
:

-2 130

568
-1 562

-755

-623

-172

-12
41 293
421
35 201
0
35 201
5 672
215
5 456
1 881
0
3 357

15 308
3 033
-107
78 686

439

-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

-43

-2 038
-841
396
-36
0
-1 051
-150
1 197
669
271
48
208

:
658
-721

1 379

:

:
:
:
:
:
16 267
2 642
17
4 083
6 548
:
2 976
44 526
1 631
35 943
4 521
2 432
-28 259
:

-2 081

809
-1 272

-841

-208

-172

-50
41 341
1 631
35 193
0
35 193
4 517
107
4 411
:
:
:

7 241
2 226
-439

-7

128
96
167
-1
-31
17
-57
-33
0
3
76
-112

:
-6
98

-104

:

:
:
:
:
:
2 841
888
3
8
1 606
:
337
2 431
0
10
1 847
575
410
:

121

135
256

96

112

0

48
1 823
-
8
0
8
1 815
108
1 707
:
:
:

3 826
764
536

-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
:
:
:

4 241
43
-204

 Government finance statistics – summary tables 2/2016

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

36.9
18.7
12.4
6.3
0.0
12.6
2.8
2.6
0.2
39.8
5.1
7.9
1.7
0.9
17.1
12.7
2.0
1.5
3.5
3.4

35.2
17.5
11.1
6.4
0.0
11.7
2.8
2.8
0.3
38.8
6.0
7.8
1.4
0.9
16.6
12.3
1.6
0.8
3.7
3.8

34.4
17.4
11.0
6.4
0.0
11.7
3.0
1.9
0.5
36.3
5.2
7.3
1.4
0.8
16.3
11.9
1.6
0.6
3.1
3.2

34.5
17.1
10.3
6.7
0.0
11.8
2.5
2.9
0.2
36.9
4.8
7.5
1.3
1.3
16.3
11.7
1.5
0.9
3.3
3.4

36.3
16.2
10.4
5.8
0.0
12.6
3.2
3.3
1.0
44.1
6.1
8.6
1.4
1.1
19.3
14.1
1.8
1.7
4.0
3.9

34.7
15.7
10.0
5.6
0.0
12.3
3.3
2.5
0.9
42.1
5.7
8.5
1.3
0.9
19.6
14.4
1.6
0.7
3.8
3.6

36.5
16.2
10.4
5.7
0.0
12.3
3.6
3.2
1.2
40.8
5.6
8.3
1.5
0.7
18.7
13.9
1.5
0.8
3.7
3.8

36.3
15.7
9.9
5.8
0.0
12.5
4.0
3.0
1.1
40.6
5.5
8.2
1.8
0.7
18.9
14.1
1.6
0.6
3.4
3.4

38.7
16.6
10.3
6.4
0.0
13.5
4.4
2.9
1.3
41.4
5.5
8.6
1.9
0.8
19.0
14.1
1.7
0.5
3.4
3.3

39.3
17.4
10.6
6.9
0.0
13.6
4.3
2.6
1.3
42.0
5.6
8.8
1.9
0.7
19.1
14.1
1.7
0.5
3.7
4.0

42.9
18.2
10.8
7.4
0.0
14.0
4.4
3.5
2.6
45.6
5.9
9.0
1.8
0.6
19.0
13.9
2.0
0.9
6.4
6.3

-6.0

-5.2
-0.7
-6.0

0.0

-5.2
-0.7

27.0
17.7
10.4
7.3
0.0
0.5
3.2
3.3
2.4
29.7
4.0
5.5
1.7
0.2
5.0
5.0
6.8
1.6
4.9
4.7

7.6
0.5
0.4
0.1
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

14.2
0.0
0.0
0.0
0.0
13.5
0.0
0.6
0.0
14.4
0.1
0.2
0.0
0.0
14.0
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

-2.4

-7.8

-7.5

-4.3

-4.3

-2.7

-2.7

-2.7

-2.6

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

-0.1

-2.8
-6.4
-4.8
-0.3
-1.0
-0.6
0.3
-3.7
0.1
-1.0
-2.7
-0.1

:
-2.2
0.8

-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

-0.1

-1.9
0.8
1.5
0.0
-0.2
-0.4
-0.1
2.7
0.1
1.9
0.0
0.6

:
1.1
-0.2

0.0

-2.4
-0.4
0.1
0.0
0.0
-0.2
-0.3
2.0
0.0
1.3
0.1
0.6

:
-0.7
-0.3

0.0

-7.8
-1.3
-1.8
0.0
0.1
0.2
0.1
6.4
0.0
5.9
0.0
0.6

:
1.7
-0.1

0.0

-7.5
0.0
-0.4
0.0
0.1
-0.2
0.5
7.5
0.0
6.7
0.1
0.7

:
0.3
-0.4

0.0

-4.3
-0.5
-1.3
0.0
0.4
-0.3
0.8
3.8
0.0
3.1
0.8
-0.1

:
-1.0
0.8

0.1

-4.5
5.6
4.0
0.0
1.9
0.2
-0.5
10.0
0.0
8.2
1.9
-0.1

:
5.0
-0.2

0.1

-2.8
1.7
0.5
0.0
0.6
-0.1
0.6
4.6
0.0
2.4
1.5
0.7

:
0.2
-0.5

0.0

-2.7
-1.9
-2.9
0.0
0.1
-0.3
1.1
0.8
0.0
1.2
-0.7
0.3

:
-0.8
0.0

-0.1

-2.6
-1.0
0.7
0.0
-0.1
-1.3
-0.2
1.7
0.4
0.3
0.1
0.8

:
0.8
-0.8

:
0.3
0.5

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

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 (in thousands of 
persons)

(*) includes lending or borrowing via the EFSF

:
:
:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:

:

:

:

:

:

:

:

:

:

:

:

:
:
:
:
:
44.8
5.6
0.6
20.5
12.5

5.5
57.9
0.0
24.5
26.2
7.1
-13.1
:

:
:
:
:
:
28.2
5.8
0.3
3.3
11.9

6.8
38.4
0.0
27.2
6.8
4.4
-10.2
:

:
:
:
:
:
21.7
4.8
0.2
2.5
9.4

4.8
36.2
0.1
27.1
5.1
4.0
-14.5
:

:
:
:
:
:
21.3
6.3
0.5
2.0
7.9

4.6
34.8
0.2
26.0
4.3
4.3
-13.5
:

:
:
:
:
:
18.5
5.6
0.4
1.9
7.0

3.5
33.8
0.2
25.0
4.0
4.6
-15.3
:

:
:
:
:
:
20.1
4.1
0.6
1.8
9.5

4.2
42.5
0.1
32.6
4.3
5.4
-22.3
:

:
:
:
:
:
19.4
3.5
0.3
1.9
9.0

4.6
47.4
0.1
37.7
4.2
5.4
-28.0
:

:
:
:
:
:
17.1
2.1
0.3
2.1
7.2

5.4
50.0
0.1
39.2
5.3
5.4
-32.8
:

:
:
:
:
:
27.1
6.3
0.3
3.9
11.6

5.0
58.3
0.1
46.1
6.9
5.2
-31.2
:

:
:
:
:
:
28.5
6.7
0.0
4.4
11.5

5.8
61.2
0.1
47.2
8.3
5.5
-32.7
:

-2.9

-3.0
-5.9

-3.6

0.4
-3.2

-1.9

2.5
0.5

-2.4

0.8
-1.7

-7.8

5.8
-2.0

-7.5

6.8
-0.7

:

:

:

:
34.1
0.0
27.4
0.4
27.0
6.8
0.4
6.4
:
:
6.2

:

:

:

:
31.0
0.1
25.8
0.0
25.8
5.1
0.1
5.0
:
:
5.1

:

:

:

:
30.1
0.2
25.6
0.0
25.6
4.3
0.2
4.2
:
:
6.8

:

:

:

:
28.5
0.2
24.3
1.1
23.2
4.0
0.4
3.6
:
:
6.0

:

:

:

:
36.3
0.1
31.9
1.5
30.4
4.3
0.4
3.9
0.0
0.0
4.7

:

:

:

:
41.2
0.1
36.9
1.9
35.0
4.2
0.5
3.7
0.0
0.0
3.8

-4.3

-4.3

-2.7

4.3
0.0

:

:

:

:
43.7
0.1
38.3
1.6
36.7
5.2
0.4
4.8
0.2
0.0
2.4

9.7
5.4

5.6

0.1

-0.5

0.2
52.2
0.1
45.1
1.8
43.3
6.9
0.2
6.8
2.1
0.0
6.6

3.6
0.9

1.7

-0.7

-0.3

0.2
54.7
0.1
46.3
0.0
46.3
8.3
0.9
7.4
2.6
0.0
6.7

:
:

:

:

:

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

:
:

:

:

:

:
49.6
0.0
23.4
3.6
19.8
26.2
0.1
26.1
:
:
6.3

:
:
:
:
:
25.1
3.7
0.1
4.7
11.0

5.5
60.5
0.1
47.6
7.2
5.6
-35.5
:

-2.7

0.2
-2.5

-1.9

-0.3

-0.2

-0.1
53.6
0.1
46.3
0.0
46.3
7.2
0.2
6.9
2.6
0.0
3.8

:
:
:
:
:
24.1
4.2
0.0
4.6
10.2

5.1
59.3
0.5
45.7
7.3
5.8
-35.2
:

-2.7

0.7
-2.0

-1.0

-0.8

-0.2

0.0
52.5
0.5
44.7
0.0
44.7
7.2
0.3
6.9
2.4
0.0
4.3

19.4
20.3
4.3
4.2
-1.3 -12.7

18.3
3.7
-3.1

18.8
3.5
-3.4

17.2
3.2
-2.0

17.6
3.2
-2.3

20.2
3.5
-7.3

19.6
3.4
-7.1

18.8
3.6
-4.1

18.2
3.6
-4.5

18.4
3.7
-2.9

19.0
3.8
-2.8

19.5
3.9
-0.1

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-3.3 -12.0

-0.5
-0.4
0.0
0.0
0.0
0.0
-0.5
-0.4
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

-0.1

-2.6
-1.1
0.5
0.0
0.0
-1.3
-0.2
1.5
0.9
0.3
0.1
0.3

:
0.8
-0.9

0.0

:

:
:
:
:
:
20.7
3.4
0.0
5.2
8.3

3.8
56.6
2.1
45.7
5.7
3.1
-35.9
:

-2.6

1.0
-1.6

-1.1

-0.3

-0.2

-0.1
52.5
2.1
44.7
0.0
44.7
5.7
0.1
5.6
:
:
:

9.2
2.8
-0.6

0.0

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

:
0.0
0.1

0.0

:

:
:
:
:
:
3.6
1.1
0.0
0.0
2.0

0.4
3.1
0.0
0.0
2.3
0.7
0.5
:

0.2

0.2
0.3

0.1

0.1

0.0

0.1
2.3
-
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 2/2016

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

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

11.5
6.3
14.1
9.1
15.7
13.3
11.5
1.9
-14.2
-49.4
5.6
5.7
17.1
-21.2
4.7
29.8
-97.5 8432.7
5.5
2.4
1.1
-3.3
25.3
14.8
18.2
-28.4
-8.0
6.5
3.6

-1.8
11.6
7.0
-22.0
21.4
3.1
-2.6
57.6
-79.3
-11.8
-14.1

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

-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

13.6
10.1
11.6
7.3
-85.7
5.3
103.0
31.7
17.0
15.0
9.4
9.7
-13.3
-45.6
19.4
10.4
31.1
205.5
30.2
27.7

-17.5
-45.6
-57.9
-15.3
-5.7
3.1
-9.0

-3.4
-32.4
-1.5

:
-6.0
2.0

6.4
4.3
-0.3
13.5
-52.8
3.9
11.8
21.2
111.8
8.8
29.5
10.3
-5.0
13.9
8.2
7.4
-13.0
-39.7
16.3
23.7

-9.4
1.6
-21.5
-7.0
-17.2
-5.8
3.2

7.2
-11.5
-1.7

:
-4.7
2.1

9.6
11.6
10.9
12.9
-62.4
11.2
18.4
-25.3
72.2
5.0
-2.8
4.1
8.2
1.1
10.0
8.8
16.2
-13.6
-3.4
-6.8

4.3
34.9
-5.8
-7.9
-4.4
-3.1
8.3
69.3
8.0
0.7
18.3

:
5.6
-0.6

9.0
6.5
2.2
13.8
0.0
10.0
-8.9
67.8
-46.2
10.4
1.8
11.8
1.8
74.1
8.7
6.5
0.2
60.3
12.4
15.7

-2.1
1.3
0.5
2.3
-2.9
-7.3
6.3
-8.0
5.3
3.2
16.3

:
-3.6
-0.8

3.6

-1.7
-11.2
-6.3
-18.7
-55.0
-0.5
20.2
6.4
288.6
11.6
17.6
6.9
2.8
-20.2
10.6
13.3
13.9
75.4
15.2
7.8

-6.6
-29.7
4.0
6.3
2.6
3.1
17.8
-22.4
22.0
-0.3
12.2

:
8.4
-0.4

-10.9

0.8
2.1
2.2
2.0
-55.6
3.5
7.4
-21.8
0.9
0.9
-0.7
4.3
-4.3
-15.1
7.3
7.8
-6.0
-57.8
0.3
-1.8

0.0
-9.7
-1.2
3.8
-2.4
13.7
18.7
-14.9
21.8
1.5
14.5

:
1.7
-0.9

-3.3

10.2
7.9
8.8
6.3
-35.0
4.8
14.7
34.6
38.4
1.2
2.9
2.3
23.0
-20.0
-0.2
0.7
-7.1
16.0
2.0
10.3

-2.6
-38.5
-2.1
20.5
-3.9
17.9
8.4
41.9
8.6
19.4
-2.8

:
-5.2
1.8

6.7

2.2
-0.3
-2.9
4.3
-7.7
4.4
15.9
-3.3
-11.6
2.5
0.5
2.5
18.9
-1.6
4.0
4.3
9.5
-25.8
-5.3
-9.5

33.5
192.2
-2.3
94.0
3.3
-10.2
20.6
-8.4
21.6
37.9
-2.7

:
29.8
-0.5

-16.3

8.9
8.4
6.5
11.5
-41.7
9.9
10.4
-1.2
26.5
4.1
2.4
6.1
8.1
17.0
2.6
1.9
13.8
-5.7
2.5
1.2

6.4
8.5
0.7
15.9
-0.7
13.1
8.0
18.0
5.3
21.5
13.0

:
0.6
-1.0

-2.3

4.0
7.3
5.4
10.4
-42.9
3.5
1.8
-7.3
-2.4
3.8
4.0
5.3
4.1
-9.4
2.9
2.3
-2.2
1.5
11.3
22.6

-6.8
-44.5
-50.5
3.4
-2.3
20.3
1.3
-4.1
2.5
-8.6
6.2

:
-3.0
0.0

2.7

12.9
8.1
5.7
11.9
-250.0
6.6
5.8
40.2
115.6
12.3
9.1
5.3
-4.4
-10.8
3.2
2.8
24.6
86.2
77.9
63.7

-4.0
18.7
-74.4
-1.3
-12.3
-4.0
2.9
299.3
0.8
1.9
14.6

:
3.5
-1.4

-4.8

:
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

68.6

20.8

-10.0

:

:

:

:

:

:

:

:

:

:

:

:

:

:

:

:

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
3.1
-19.4
-14.1
2.7

23.9
21.7
2.7
15.8
22.1
44.8
1532.7
:

:
:
:
:
:
11.5
10.3
-8.6
-15.6
9.8

119.6
6.2
590.4
52.9
-42.5
23.7
-12.1
:

:
:
:
:
:
14.4
159.2
-36.6
-31.1
26.5

-6.5
-5.2
-100.0
-1.5
-11.8
-8.8
-90.4
:

:
:
:
:
:
5.4
7.2
-2.7
-19.7
11.2

20.8
6.9

13.1
-3.5
-4.5
81.9
:

:
:
:
:
:
-2.4
-3.0
112.4
8.5
-7.8

-4.6
5.7

8.6
4.5
-7.5
249.8
:

:
:
:
:
:
-23.5
-44.6
-26.2
-49.0
6.6

-16.9
-7.0

-4.1
-19.3
-2.4
130.9
:

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

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:
:
0.4

Table C - Memorandum items

75
76
77=20+18-76
78

79

10.9
9.5

10.7

2.3

(**) or contributions for items 22 to 38

-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

-7.8

-8.2
-15.9

:

:

:

:
8.8

10.2
-43.3
21.4
4.2
744.6
-5.0
:
:
-0.8

3.6
4.9

11.3

-2.1

:

:

:

:
-8.2

-5.0
-85.0
2.8
-19.1
-52.4
-15.4
:
:
-43.8

8.4
3.4

9.4

-3.3

:
:
:
:
:
-14.1
-7.2
-21.7
-16.8
-12.0

-21.9
5.3

11.0
-16.9
1.3
59.0
:

-11.8

1.3
-10.4

:

:

:

:
1.3

5.3
-100.0
6.8
-16.6
-84.6
-12.5
:
:
-8.0

14.6
5.0

11.6

2.4

:
:
:
:
:
9.9
46.1
119.6
-7.9
-5.7

7.5
7.7
69.3
7.5
-3.8
21.2
4.3
:

-7.0

8.9
1.8

:

:

:

:
8.9
69.3
11.1

11.1
-4.1
222.9
-6.6
:
:
49.6

2.4
3.5

12.1

0.0

:
:
:
:
:
-5.7
-4.3
0.5
2.3
-2.9

-16.5
5.5
-8.0
4.7
0.3
16.4
23.1
:

-8.8

2.7
-6.1

:

:

:

:
2.7
-8.0
3.1

-1.5
0.6
157.2
-5.3
:
:
-3.9

11.3
7.1

8.6

-0.2

:
:
:
:
:
1.7
-31.3
23.2
-11.1
25.4

11.1
17.5
-22.4
21.6
0.6
11.1
36.4
:

:
:
:
:
:
1.8
-9.1
-42.8
9.7
0.8

17.3
17.8
-14.9
22.2
2.8
4.3
32.2
:

:
:
:
:
:
-7.8
-37.1
0.1
15.3
-16.8

22.0
10.2
41.9
8.6
30.9
4.3
22.6
:

:
:
:
:
:
63.3
205.1
-1.3
93.5
66.0

-4.0
20.2
-7.5
21.0
35.8
-0.7
-2.3
:

:
:
:
:
:
7.0
8.6
-90.1
15.3
1.4

17.0
7.0
18.0
4.5
22.1
8.8
7.0
:

-25.6

-21.8

-10.8

-10.2

-5.3

19.2
-6.4

19.8
-1.9

10.8
-0.1

:

:

:

:
19.8
-14.9
22.3
34.9
21.7
2.8
15.3
1.4

:

:

:

:
10.8
41.9
8.5
-10.4
9.5
30.3
-5.0
34.9

22.9
12.7

13.1

0.3

-1.1

0.4
22.9
-7.5
21.2
15.7
21.5
36.3
-64.6
45.5
765.5

7.1
1.7

3.3

-1.3

-0.7

0.4
7.1
18.0
4.7
-99.1
9.1
22.0
517.9
11.0
26.8

:
:
:
:
:
-9.8
-42.9
144.4
8.5
-1.8

-2.2
1.4
-4.1
3.3
-11.4
4.0
11.1
:

-5.1

0.3
-4.8

-3.5

-0.6

-0.5

-0.1
0.3
-4.1
2.4
-99.7
2.4
-11.4
-73.0
-3.7
5.4

:
:
:
:
:
-0.5
17.7
-59.9
0.1
-4.6

-4.3
1.5
299.3
-0.6
4.7
7.7
2.9
:

-5.2

1.4
-3.8

-1.9

-1.5

-0.4

0.0
1.4
299.3
0.1
-100.0
0.1
4.2
17.8
3.8
-5.8

-13.2

-34.2

179.8

4.3

-42.1

16.3

2.5
3.1

5.6

0.7

0.2
8.0

4.5

2.1

-0.3
3.2

2.9

-1.2

3.2
4.3

2.0

0.2

5.6
6.5

2.4

1.9

6.1
5.2

3.6

1.6

:

:

:

:
19.2
-22.4
22.5
26.9
22.3
0.6
11.6
-0.6
:
:
-27.4

6.8
4.6

-6.5

-1.2

 Government finance statistics – summary tables 2/2016

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

Net acquisition of financial assets

61=(-)33

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

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

79

Government employment (in thousands of persons)

(*) 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

179

-4 756
9 592
-1 559
3 593
2 681
6 024
-1 147
14 348
43
11 083
1 135
2 087

:
16 073
134

15 939

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 2/2016

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

112 796
63 845
29 556
33 790
499
26 288
15 430
7 080
153
119 291
23 626
29 166
2 492
2 689
45 885
40 267
6 235
654
8 544
8 592

114 862
65 195
29 744
34 820
631
26 942
15 600
6 964
161
120 614
23 958
29 006
2 430
2 839
47 429
41 582
5 951
932
8 069
8 156

-30 048

-29 835
-213
-30 048

-53

-29 782
-213

52 189
43 346
29 743
12 972
631
0
3 710
4 980
153
58 499
6 197
6 761
2 273
2 430
4 652
4 326
31 439
999
3 748
3 736

48 018
21 849
1
21 848
-
15
10 925
15 009
220
49 344
16 599
21 673
147
409
4 506
1 346
1 391
146
4 473
4 572

44 703
0
-
-
-
26 927
965
16 810
1
42 819
1 162
572
63
-
38 271
35 910
2 903
0
-152
-152

20=1-10

-2 056

-4 362

-5 315

-6 495

-5 752

-6 310

-1 326

1 884

506

-7 001
638
-1 648
-1 170
-1 018
1 810
2 664
7 639
138
7 316
1 979
-1 796

:
17 748
7 970

9 778

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

209

-4 571
6 989
-2 215
-1 007
3 489
6 509
213
11 560
-212
6 537
4 062
1 173

-561

-4 754
4 293
-1 578
2 615
934
4 931
-2 609
9 047
59
5 758
1 353
1 877

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

:
-16 098
1 340

-17 438

:
10 876
3 610

7 266

:
8 376
-5 420

13 796

:

:

:

:

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

:
:
117 684
:
:
238 975
14 743
42 507
31 222
141 533
57 250
8 970
131 175
614
94 004
25 550
11 007
107 800
:
Table B - Government debt and link with the deficit

:
:
113 923
:
:
226 306
16 341
42 117
30 313
125 789
50 202
11 746
127 548
555
92 545
24 197
10 251
98 758
:

:
:
107 942
:
:
208 441
18 001
41 028
26 468
111 962
42 147
10 982
112 378
767
83 630
18 264
9 717
96 063
:

:
:
120 192
:
:
257 361
13 097
43 598
31 347
157 518
68 540
11 801
146 784
752
107 848
27 530
10 654
110 577
:

-70

-5 682
2 707
5 522
93
-510
-2 383
-15
8 389
79
5 187
2 809
314

:
8 168
33

8 135

:

:
:
120 788
:
:
268 236
18 619
44 184
30 854
162 901
74 437
11 678
155 206
831
113 226
30 279
10 870
113 030
:

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

Table C - Memorandum items

75
76
77=20+18-76
78

79

46 491
6 532
-1 105
196 869

629

-4 362

12 218
7 856

6 988

-1 173

1 911

130
107 708
555
82 960
6 317
76 643
24 193
6 194
17 999
3 708
0
108 660

48 682
6 883
-3 179
199 793

630

-5 315

7 093
1 778

4 293

-1 877

-139

-499
114 801
614
88 640
5 322
83 318
25 547
4 375
21 172
4 432
0
114 500

50 311
7 167
-4 079
203 338

633

-6 495

-5 752

8 895
2 400

638

1 796

-270

236
123 696
752
95 446
6 168
89 278
27 498
4 379
23 119
4 617
0
125 235

50 711
7 266
-5 217
205 364

626

9 415
3 663

2 707

-314

950

320
133 111
831
102 033
7 156
94 877
30 247
6 419
23 828
4 407
0
137 240

51 022
7 340
-5 023
209 149

620

1 368
0
1 294
74
0
0
1 368
0
1 294
74
0

392
392

:

-3 139
0
-1 274
-761
0

-1 104
-3 139
0
-1 274
-761
-1 104

1 611
1 611

1 368

0

64

179
-1 949
0
-1 188
-157
-1 031
-761
0
-761

-2

-6 308
-101
1 630
-414
-538
-596
-183
6 207
79
2 968
1 786
1 374

:
761
-949

1 710

:

:
:
:
:
:
61 328
5 672
1 070
18 021
34 016
:
2 549
124 484
831
110 665
13 182
-194
-63 156
:

-6 310

5 990
-320

-101

-1 374

944

211
113 399
831
99 388
5 239
94 149
13 180
3 980
9 200
:
:
:

13 661
4 087
-6 649

-197

-1 129
342
-203
4
354
-159
346
1 471
0
31
864
576

:
90
-133

223

:

:
:
:
:
:
24 117
3 802
298
6 455
10 176
:
3 386
27 472
0
2 775
15 767
8 930
-3 355
:

-1 326

837
-489

342

-576

-58

-197
18 512
0
2 775
1 906
869
15 737
348
15 389
:
:
:

33 700
3 136
11

129

1 755
1 098
4 095
-791
-400
-1 628
-178
-657
0
894
85
-1 636

:
6 925
723

6 202

:

:
:
:
:
:
185 930
9 145
44 090
7 139
118 709
:
6 847
6 389
0
1 060
2 091
3 238
179 541
:

1 884

977
2 861

1 098

1 636

0

127
3 149
0
1 058
168
890
2 091
2 091
0
:
:
:

3 661
117
1 615

 Government finance statistics – summary tables 2/2016

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
3.4
0.1
58.1
11.5
14.2
1.2
1.3
22.3
19.6
3.0
0.3
4.2
4.2

54.9 -14.4
31.2
14.2
16.6
0.3
12.9
7.5
3.3 -14.3
-0.1
0.1
57.7 -14.4
11.5
13.9
1.2
1.4
22.7
19.9

0.0

2.8 -14.2
-0.1
0.4
3.9
3.9

25.0
20.7
14.2
6.2
0.3
0.0
1.8
2.4
0.1
28.0
3.0
3.2
1.1
1.2
2.2
2.1
15.0
0.5
1.8
1.8

23.0
10.4
0.0
10.4
-
0.0
5.2
7.2
0.1
23.6
7.9
10.4
0.1
0.2
2.2
0.6
0.7
0.1
2.1
2.2

21.4
0.0
-
-
-
12.9
0.5
8.0
0.0
20.5
0.6
0.3
0.0
-
18.3
17.2
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

-2.8

-3.0

-0.6

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

:

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

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

:
-20.3
1.0

:
10.6
-0.2

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

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

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

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

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

0.1

-2.3
3.5
-1.1
-0.5
1.7
3.3
0.1
5.8
-0.1
3.3
2.0
0.6

:
5.4
1.8

-0.3

-2.3
2.1
-0.8
1.3
0.5
2.4
-1.3
4.4
0.0
2.8
0.7
0.9

:
4.1
-2.7

0.2

-3.4
0.3
-0.8
-0.6
-0.5
0.9
1.3
3.7
0.1
3.6
1.0
-0.9

:
8.6
3.9

0.0

-2.7
1.3
2.6
0.0
-0.2
-1.1
0.0
4.0
0.0
2.5
1.3
0.2

:
3.9
0.0

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 (in thousands of 
persons)

(*) includes lending or borrowing via the EFSF

:
:
:

:

:
:
:
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:

:

:

:

:

:

:

:

:

:

:

:

:
:
52.1
:
:

:
:
52.0
:
:

:
:
54.3
:
:

:
:
51.5
:
:
81.0 102.5 110.5 109.8
6.0
22.3
10.9
64.4

3.8
18.7
15.5
36.7

5.7
27.1
11.9
53.2

6.1
25.2
11.7
61.9

:
:
57.9
:
:

:
:
57.0
:
:

:
:
54.8
:
:

:
:
55.0
:
:

:
:
57.1
:
:

:
:
53.3
:
:

:
:
57.8
:
:
88.8 109.2 117.7 105.9 113.3 117.5 125.3 128.3
8.9
21.1
14.8
77.9

:
:
58.5
:
:

7.3
20.9
15.4
69.6

8.3
21.0
14.7
67.8

5.8
26.0
14.7
58.0

6.2
21.9
12.3
42.9

6.4
21.2
15.3
76.7

9.1
20.8
13.4
56.9

8.2
21.1
15.2
63.0

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
63.8
0.3
46.3
12.1
5.1
49.4
:

4.4
64.5
0.3
46.2
12.6
5.4
53.0
:

5.7
71.5
0.4
52.5
13.4
5.2
53.8
:

5.6
74.2
0.4
54.1
14.5
5.2
54.0
:

4.2

-2.5

-2.6

-1.0

-2.2

-2.6

-3.2

-2.8

-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

6.1
3.9

3.5

-0.6

1.0

0.1
53.9
0.3
41.5
3.2
38.4
12.1
3.1
9.0
1.9
0.0
54.4

3.5
0.9

2.1

-0.9

-0.1

-0.2
56.5
0.3
43.6
2.6
41.0
12.6
2.2
10.4
2.2
0.0
56.3

4.3
1.2

0.3

0.9

-0.1

0.1
60.2
0.4
46.5
3.0
43.5
13.4
2.1
11.3
2.2
0.0
61.0

4.5
1.8

1.3

-0.2

0.5

0.2
63.6
0.4
48.8
3.4
45.4
14.5
3.1
11.4
2.1
0.0
65.6

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
-2.5

24.4
3.5
-2.4

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-5.9

6.9

0.7
0.0
0.6
0.0
0.0
0.0
0.7
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

0.7

0.0

0.0

0.1
-0.9
0.0
-0.6
-0.1
-0.5
-0.4
0.0
-0.4

0.0

-3.0
0.0
0.8
-0.2
-0.3
-0.3
-0.1
3.0
0.0
1.4
0.9
0.7

:
0.4
-0.5

0.0

:

:
:
:
:
:
29.3
2.7
0.5
8.6
16.3

1.2
59.5
0.4
52.9
6.3
-0.1
-30.2
:

-3.0

2.9
-0.2

0.0

-0.7

0.5

0.1
54.2
0.4
47.5
2.5
45.0
6.3
1.9
4.4
:
:
:

6.5
2.0
-3.2

-0.1

-0.5
0.2
-0.1
0.0
0.2
-0.1
0.2
0.7
0.0
0.0
0.4
0.3

:
0.0
-0.1

0.0

:

:
:
:
:
:
11.5
1.8
0.1
3.1
4.9

1.6
13.1
0.0
1.3
7.5
4.3
-1.6
:

-0.6

0.4
-0.2

0.2

-0.3

0.0

-0.1
8.9
0.0
1.3
0.9
0.4
7.5
0.2
7.4
:
:
:

16.1
1.5
0.0

0.1

0.8
0.5
2.0
-0.4
-0.2
-0.8
-0.1
-0.3
0.0
0.4
0.0
-0.8

:
3.3
0.3

0.0

:

:
:
:
:
:
88.9
4.4
21.1
3.4
56.8

3.3
3.1
0.0
0.5
1.0
1.5
85.8
:

0.9

0.5
1.4

0.5

0.8

0.0

0.1
1.5
0.0
0.5
0.1
0.4
1.0
1.0
0.0
:
:
:

1.8
0.1
0.8

 Government finance statistics – summary tables 2/2016

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
-33.2
:

:
:
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
7.3
:

:
:
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
2.0
:

:
:
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
24.5
:

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

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:
:
26.7

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

:
:
4.9
:
:
-5.3
16.4
4.5
-3.7
-11.7
-3.8
-1.2
7.4
16.0
8.4
24.5
-19.8
-16.9
:

-2.3

8.3
6.0

:

:

:

:
8.3
16.0
5.0
-29.7
11.8
24.5
56.1
19.5
235.7

:
:
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
27.1
:

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
29.9
:

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
24.7
:

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
13.3
:

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
-25.6
:

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
11.6
:

-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
7.0
:

-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

:

:

:

:

:

:

:

:

:

:

:

:

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

3.4
-12.3
-2.5
13.2
5.8
1.9
10.3
-27.6
7.8
22.2
12.1

:
5.2
3.2

7.6

:

:
:
5.5
:
:
8.6
-9.2
2.7
14.5
12.3
19.1
7.0
13.5
-27.6
10.7
32.5
5.5
2.8
:

-4.6

12.8
8.2

7.3

-1.2

2.0

0.1
12.8
-27.6
8.5
-25.2
12.7
32.5
98.1
19.0
181.7

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

1.9
-9.7
6.2
3.1
3.9
-22.2
7.1
10.6
6.2
5.6
18.3

:
3.7
-4.2

14.0

:

:
:
3.3
:
:
5.6
-9.8
0.9
3.0
12.5
14.0
-23.6
2.8
10.6
1.6
5.6
7.4
9.2
:

1.1
1.5
0.9
2.6
-22.8
1.5
0.6
-2.8
-21.9
2.0
0.8
0.1
-2.7
-0.3
4.5
4.7
1.8
2.0
1.7
1.8

0.3
-11.2
-2.8
-3.3
1.3
29.7
5.8
22.5
7.8
7.7
-16.3

:
7.4
6.1

9.1

:

:
:
2.1
:
:
7.7
-11.2
2.6
0.4
11.3
19.7
31.6
11.9
22.5
14.7
7.7
-3.2
2.6
:

1.8
2.1
0.6
3.0
26.5
2.5
1.1
-1.6
5.2
1.1
1.4
-0.5
-2.5
5.6
3.4
3.3
-4.6
42.5
-5.6
-5.1

1.1
42.2
0.2
-1.6
-1.5
-0.1
5.7
10.5
4.8
10.2
2.9

:
3.2
0.0

7.4

:

:
:
0.5
:
:
4.2
42.2
1.3
-1.6
3.4
8.6
-1.0
5.7
10.5
5.0
10.0
2.0
2.2
:

-4.9

-5.7

-4.7

6.6
1.7

4.0

-1.7

-0.1

-0.5
6.6
10.6
6.8
-15.8
8.7
5.6
-29.4
17.6
19.5

7.7
2.1

0.6

1.6

-0.2

0.2
7.7
22.5
7.7
15.9
7.2
7.6
0.1
9.2
4.2

7.6
3.0

2.2

-0.3

0.8

0.3
7.6
10.5
6.9
16.0
6.3
10.0
46.6
3.1
-4.6

2.7

7.4

5.4

9.4

9.6

4.0
5.8

5.2

0.8

4.7
5.4

1.5

0.2

3.3
4.1

1.8

0.5

0.8
1.4

1.0

-1.1

0.6
1.0

1.8

-1.0

 Government finance statistics – summary tables 2/2016

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

1 064 615
762 433
404 960
355 300
2 173
112 032
99 342
88 455
2 353
1 196 999
177 601
254 196
96 672
65 780
361 954
324 352
133 282
13 041
94 473
96 528

1 353 081
1 050 939
539 380
508 772
2 787
128 245
101 024
70 701
2 172
1 276 323
195 147
294 495
78 954
36 072
409 634
352 716
166 123
8 319
87 579
93 669

1 584 471
1 264 157
654 668
608 397
1 092
111 323
125 836
77 791
5 364
1 532 612
231 651
371 099
51 890
40 715
511 275
435 138
199 271
13 879
112 832
119 395

1 659 117
1 337 118
683 206
653 792
120
107 109
129 690
81 358
3 842
1 592 087
248 117
387 877
51 390
45 211
527 449
446 697
201 984
8 251
121 808
127 952

1 747 630
1 388 912
724 674
664 215
23
116 221
137 347
101 629
3 521
1 638 446
255 988
406 662
55 887
46 546
534 956
448 862
199 896
9 282
129 229
135 081

1 772 861
1 391 884
756 828
635 040
16
123 298
145 724
108 869
3 086
1 706 867
273 160
422 371
54 097
49 337
555 046
462 101
207 239
10 691
134 926
144 477

1 723 880
1 352 613
744 268
608 343
2
123 761
146 678
97 509
3 319
1 747 757
285 930
423 756
38 886
50 597
591 772
488 287
206 570
9 125
141 121
147 809

1 800 177
1 421 444
781 863
639 571
10
126 700
152 061
96 828
3 144
1 802 808
295 009
432 760
38 276
55 412
605 050
491 790
215 477
8 712
152 112
158 891

20=1-10

Net lending ( + ) / net borrowing (-)

-132 384

76 758

51 859

67 030

109 184

65 994

-23 877

-2 631

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 

:

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

:
:
:

:

:

-2 347

4 455

-592

-6 214

-2 408

-2 037

2 618

79 105
-111 771
4 303
-28 161
-7 758
-54 320
-25 835
-190 876
-50 633
-173 449
18 281
14 925

47 404
62 304
13 435
38 416
26 285
-32 090
16 258
14 900
-7 046
21 165
10 295
-9 514

67 622
16 936
16 841
38 326
15 323
-11 180
-42 374
-50 686
-19 067
-55 488
21 830
2 039

115 398
-4 771
-6 702
47 195
5 667
-9 547
-41 384
-120 169
-1 936
-111 834
24 552
-30 951

68 402
-75 896
48 691
-54 838
14 080
3 448
-87 277
-144 298
19 212
-66 935
2 553
-99 128

-21 840
3 109
-39 095
1 174
101 269
2 103
-62 342
24 949
-8 344
60 619
58 697
-86 023

-5 249
14 909
-12 187
35 479
18 082
-11 517
-14 948
20 158
5 079
52 183
-38 302
1 198

:
136 021
56 309

:
183 061
81 085

:
218 425
-26 457

:
113 291
63 945

:
-53 098
199 992

:
237 583
2 538

:
110 838
11 181

79 712

101 976

244 882

49 346

-253 090

235 045

99 657

:

:

:

:

:

:

:

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

:
:
1 337 099
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:

:
:
1 569 113
:
:
1 311 574
56 758
254 464
311 889
633 475
7 520
54 988
1 508 663
32 641
1 106 778
130 586
238 658
-197 089
:

:
:
1 955 353
:
:
1 887 062
66 061
248 244
343 842
949 408
50 949
279 507
1 884 242
62 396
1 308 979
162 174
350 693
2 820
:

:
:
2 058 367
:
:
2 122 423
82 428
273 456
362 330
1 099 310
65 034
304 899
1 807 099
42 217
1 206 642
197 626
360 614
315 324
:

:
:
2 184 601
:
:
2 230 943
73 438
326 197
376 518
1 148 854
79 238
305 936
1 750 875
41 662
1 088 842
231 899
388 472
480 068
:

:
:
2 331 148
:
:
2 101 949
120 228
310 159
388 817
965 664
46 572
317 081
1 806 569
61 480
1 045 088
236 478
463 523
295 380
:

:
:
2 377 313
:
:
2 342 641
80 650
312 782
487 195
1 130 819
66 454
331 195
1 834 056
53 133
1 057 772
295 175
427 976
508 585
:

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-132 384

76 758

51 859

67 030

109 184

65 994

-23 877

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

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

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

:
:

:

:

:

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

-168 946
-92 188

53 804
105 663

-68 040
-1 010

-68 824
40 360

-13 930
52 064

79 520
55 643

:

:

:

:
1 207 431
33 061
1 042 568
228 265
814 303
131 802
27 025
104 777
:
:
318 742

:

:

:

:
1 421 070
62 941
1 197 443
304 860
892 583
160 686
47 124
113 562
:
:
365 254

:

:

:

:
1 353 030
42 895
1 114 598
267 310
847 288
195 537
81 104
114 433
:
:
420 918

:

:

:

:
1 284 206
42 262
1 011 964
200 733
811 231
229 980
112 050
117 930
:
:
478 873

:

:

:

:
1 270 276
62 009
973 762
149 695
824 067
234 505
107 392
127 113
:
:
476 959

:

:

:

:
1 349 796
53 587
1 002 763
143 622
859 141
293 446
171 178
122 268
0
0
459 886

480 691
63 676
-101 587
1 883 562

584 074
77 603
86 734
2 380 358

722 642
94 220
70 471
2 907 352

761 555
98 068
90 770
3 099 081

793 459
102 696
135 717
3 297 053

833 365
109 439
91 481
3 387 599

860 568
113 994
3 250
3 288 509

886 372
116 823
32 658
3 519 994

79

Government employment (in thousands of persons)

1 370

1 305

1 354

1 370

1 369

1 341

1 311

1 304

(*) includes lending or borrowing via the EFSF

 Government finance statistics – summary tables 2/2016

122

:
:
2 479 170
:
:
2 468 388
66 408
329 793
485 820
1 205 029
75 424
381 338
1 865 395
55 399
1 095 776
257 258
456 962
602 993
:

-2 631

-2 282
-4 913

:

:

:

:
1 347 514
55 594
1 036 455
152 684
883 771
255 465
121 968
133 497
0
0
471 625

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
1 845 080
1 446 943
801 901
645 039
3
136 485
154 528
103 360
3 764
1 852 023
305 983
445 547
42 160
59 750
612 167
491 801
216 134
11 388
158 894
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

1 870 332
1 458 959
816 733
642 230
-4
138 236
156 209
102 261
14 667
1 906 306
310 635
464 607
35 136
61 974
640 466
515 853
219 037
10 596
163 855
167 868

1 923 557
1 505 920
835 326
670 598
-4
142 179
158 035
103 040
14 383
1 975 935
320 908
481 254
31 278
62 900
671 377
539 360
232 145
9 861
166 212
168 192

1 966 600
1 560 872
859 593
701 277
2
146 895
161 166
91 635
6 032
2 029 142
329 140
499 613
27 597
66 605
686 138
544 956
238 240
10 602
171 207
173 157

2 109 214
1 686 408
917 263
769 145
0
155 046
165 133
91 025
11 602
2 101 604
340 800
522 489
19 711
66 872
714 634
560 979
247 322
11 599
178 177
176 367

-460 351

-457 867
-2 484
-460 351

-1 343

-456 524
-2 484

1 255 459
1 132 123
901 315
230 808
0
12 482
62 000
46 249
2 605
1 245 993
105 112
122 045
18 060
42 668
282 775
265 612
576 128
9 990
89 215
85 618

1 036 288
554 285
15 948
538 337
-
26 631
102 793
341 098
11 481
1 046 389
232 977
399 490
2 953
24 204
166 136
29 644
127 621
4 093
88 915
90 702

277 818
0
-
-
-
115 933
340
161 545
0
269 573
2 711
954
41
-
265 723
265 723
97
0
47
47

20=1-10

-6 943

-35 974

-52 378

-62 542

7 610

9 466

-10 101

8 245

Government financing

21=20-22

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

1 036

-5 879

-7 628

-5 055

-4 222

-7 979
-70 930
34 158
-5 039
27 974
-6 942
-121 081
-62 951
10 289
-53 054
48 326
-68 512

-30 095
-30 660
-5 379
-1 066
23 357
17 618
-65 190
-565
6 277
27 262
-14 897
-19 207

-44 750
45 814
-6 735
1 276
127 802
-21 280
-55 249
90 564
-20 400
106 568
18 021
-13 625

-57 487
95 809
78 685
56 974
32 067
-15 310
-56 607
153 296
1 222
103 673
104 276
-55 875

11 832
-28 750
-16 312
8 218
36 356
-57 212
200
-40 582
-14 865
55 045
-10 674
-70 088

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

:
268 967
162 954

:
150 341
44 633

:
108 573
57 328

:
276 916
215 643

:
121 389
118 891

106 013

105 708

51 245

61 273

2 498

:

:

:

:

:

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

:
:
2 726 904
:
:
2 940 493
90 288
341 771
664 796
1 473 745
127 425
369 893
2 157 358
51 148
1 214 608
329 204
562 398
783 135
:
Table B - Government debt and link with the deficit

:
:
2 665 629
:
:
2 786 106
96 515
343 278
540 698
1 437 288
120 484
368 327
2 009 466
71 439
1 116 116
301 718
520 193
776 640
:

:
:
2 599 106
:
:
2 666 425
100 903
333 575
514 940
1 368 612
90 209
348 395
1 965 398
65 757
1 113 570
311 674
474 397
701 027
:

:
:
:
:
:
3 313 218
172 635
439 103
730 925
1 588 104
166 414
382 451
2 526 297
53 045
1 425 557
433 543
614 152
786 921
:

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

-6 943

24 753
17 810

:

:

:

:
1 372 267
65 824
996 776
133 870
862 906
309 667
151 556
158 111
0
0
524 687

-35 974

-52 378

-62 542

20 048
-15 926

-30 660

19 207

714

-5 187
1 392 315
71 493
1 021 143
194 027
827 116
299 679
126 179
173 500
2 575
0
560 277

131 993
79 615

45 814

13 625

28 507

-8 331
1 524 308
51 204
1 146 122
144 366
1 001 756
326 982
136 461
190 521
5 321
0
559 484

256 439
193 897

95 809

55 875

47 325

-5 112
1 780 747
53 087
1 296 132
235 674
1 060 458
431 528
233 366
198 162
5 657
0
778 152

:
:
:
:
:
3 405 857
156 323
447 958
782 700
1 546 046
156 460
472 830
2 604 606
38 178
1 487 338
422 900
656 190
801 251
:

7 610

56 073
63 683

-28 750

70 088

26 473

-4 128
1 836 820
38 173
1 377 595
251 337
1 126 258
421 052
196 967
224 085
5 519
0
760 741

Table C - Memorandum items

75
76
77=20+18-76
78

79

920 818
120 574
31 377
3 656 577

954 911
125 042
2 839
3 684 800

992 631
127 065
-13 231
3 769 909

1 031 509
130 535
-21 870
3 936 840

1 084 500
133 116
52 671
4 180 507

1 309

1 319

1 332

1 349

1 375

-3 140

12 606
24 648
-24 094
2 077
5 563
-11 312
52 414
12 042
-13 947
3 732
-10 930
33 187

:
6 640
30 828

-24 188

:

:
:
:
:
:
1 521 017
61 520
43 732
474 076
565 376
:
376 313
1 941 238
43 659
1 387 738
117 418
392 423
-420 221
:

9 466

8 757
18 223

24 648

-33 187

8 006
-918
14 121
-532
0
-4 665
8 006
-918
14 121
-532
-4 665

1 530
1 530

:

-86 666
-5 481
-54 444
-2 603
0

-24 138
-86 666
-5 481
-54 444
-2 603
-24 138

8 792
8 792

8 006

4 665

-3 678

30 151

0
-55 833
-5 481
-47 749
-2 683
-45 066
-2 603
-782
-1 821

-3 389
1 434 256
43 654
1 273 184
224 606
1 048 578
117 418
112 228
5 190
:
:
:

284 397
78 363
20 318

980

-2 062

-11 081
47 439
10 944
-5 101
30 140
272
11 184
58 520
0
37 192
14 234
7 094

:
-3 684
5 079

-8 763

10 307
-108 843
-2 244
-2 879
1 185
-46 172
-58 733
-119 150
0
0
-13 446
-105 704

:
116 903
81 454

35 449

:

:

:
:
:
:
:
658 117
59 704
49 979
299 941
157 276
:
91 217
682 984
0
154 044
271 052
257 888
-24 867
:

:
:
:
:
:
1 313 389
40 580
408 691
11 286
823 394
:
29 438
67 050
0
0
37 033
30 017
1 246 339
:

-10 101

8 245

51 970
41 869

47 439

-7 094

:

1 323
421 364
-
152 160
29 414
122 746
269 204
48 488
220 716
:
:
:

796 586
54 708
24 106

-13 446
-5 201

-108 843

105 704

:

-2 062
37 033
-
-
-
-
37 033
37 033
0
:
:
:

3 517
45
8 247

 Government finance statistics – summary tables 2/2016

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
6.9
0.5
3.9
4.1

53.5
43.1
22.0
21.1
0.0
3.5
4.2
2.6
0.1
51.4
8.0
12.5
1.7
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
50.4
8.1
12.5
1.6
1.5
16.4
13.6
6.1
0.3
4.0
4.3

52.4
41.1
22.6
18.5
0.0
3.8
4.5
3.0
0.1
53.1
8.7
12.9
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
12.3
1.1
1.6
17.2
14.0
6.1
0.2
4.3
4.5

50.5
39.6
21.9
17.6
0.0
3.7
4.2
2.8
0.1
50.6
8.4
12.2
1.2
1.6
16.7
13.4
5.9
0.3
4.3
4.4

50.8
39.6
22.2
17.4
0.0
3.8
4.2
2.8
0.4
51.7
8.4
12.6
1.0
1.7
17.4
14.0
5.9
0.3
4.4
4.6

51.0
39.9
22.2
17.8
0.0
3.8
4.2
2.7
0.4
52.4
8.5
12.8
0.8
1.7
17.8
14.3
6.2
0.3
4.4
4.5

50.0
39.6
21.8
17.8
0.0
3.7
4.1
2.3
0.2
51.5
8.4
12.7
0.7
1.7
17.4
13.8
6.1
0.3
4.3
4.4

50.5 -11.0
40.3
21.9
18.4
0.0
3.7
4.0
2.2 -11.0
-0.1
0.3
50.3 -11.0

8.2
12.5
0.5
1.6
17.1
13.4

0.0

5.9 -10.9
-0.1
0.3
4.3
4.2

30.0
27.1
21.6
5.5
0.0
0.3
1.5
1.1
0.1
29.8
2.5
2.9
0.4
1.0
6.8
6.4
13.8
0.2
2.1
2.0

24.8
13.3
0.4
12.9
-
0.6
2.5
8.2
0.3
25.0
5.6
9.6
0.1
0.6
4.0
0.7
3.1
0.1
2.1
2.2

6.6
0.0
-
-
-
2.8
0.0
3.9
0.0
6.4
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

1.9

-0.7

-0.1

-0.2

-1.0

-1.4

-1.6

0.2

0.2

-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

3.3
-4.7
0.2
-1.2
-0.3
-2.3
-1.1
-8.0
-2.1
-7.3
0.8
0.6

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

:
:
:

:
5.7
2.4

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

:
:
71.0
:
:
:
:
:
:
:

:
:
:
:
:
:
:
:

:
:
65.9
:
:
55.1
2.4
10.7
13.1
26.6

2.3
63.4
1.4
46.5
5.5
10.0
-8.3
:

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-7.0

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 (in thousands of 
persons)

(*) includes lending or borrowing via the EFSF

0.2

1.6
2.1
0.5
1.3
0.9
-1.1
0.6
0.5
-0.2
0.7
0.4
-0.3

:
6.3
2.8

0.0

2.2
0.5
0.5
1.2
0.5
-0.4
-1.4
-1.6
-0.6
-1.8
0.7
0.1

:
7.0
-0.9

-0.2

3.5
-0.1
-0.2
1.4
0.2
-0.3
-1.3
-3.6
-0.1
-3.4
0.7
-0.9

:
3.4
1.9

-0.1

2.0
-2.2
1.4
-1.6
0.4
0.1
-2.6
-4.3
0.6
-2.0
0.1
-2.9

:
-1.6
5.9

-0.1

-0.7
0.1
-1.2
0.0
3.1
0.1
-1.9
0.8
-0.3
1.8
1.8
-2.6

:
7.2
0.1

0.1

-0.1
0.4
-0.3
1.0
0.5
-0.3
-0.4
0.6
0.1
1.5
-1.1
0.0

:
3.1
0.3

0.0

-0.2
-1.9
0.9
-0.1
0.8
-0.2
-3.3
-1.7
0.3
-1.5
1.3
-1.9

:
7.4
4.5

-0.2

-0.8
-0.8
-0.1
0.0
0.6
0.5
-1.8
0.0
0.2
0.7
-0.4
-0.5

:
4.1
1.2

-0.2

-1.2
1.2
-0.2
0.0
3.4
-0.6
-1.5
2.4
-0.5
2.8
0.5
-0.4

:
2.9
1.5

-0.1

-1.5
2.4
2.0
1.4
0.8
-0.4
-1.4
3.9
0.0
2.6
2.6
-1.4

:
7.0
5.5

-0.1

0.3
-0.7
-0.4
0.2
0.9
-1.4
0.0
-1.0
-0.4
1.3
-0.3
-1.7

:
2.9
2.8

:

:

:

:

:

:

:

:

:

:

:

:

:

:
:
67.3
:
:
64.9
2.3
8.5
11.8
32.7

9.6
64.8
2.1
45.0
5.6
12.1
0.1
:

1.8

1.9
3.6

:

:

:

:
48.9
2.2
41.2
10.5
30.7
5.5
1.6
3.9
:
:
12.6

:
:
66.4
:
:
68.5
2.7
8.8
11.7
35.5

9.8
58.3
1.4
38.9
6.4
11.6
10.2
:

2.2

-2.2
0.0

:

:

:

:
43.7
1.4
36.0
8.6
27.3
6.3
2.6
3.7
:
:
13.6

:
:
66.3
:
:
67.7
2.2
9.9
11.4
34.8

9.3
53.1
1.3
33.0
7.0
11.8
14.6
:

3.3

-2.1
1.2

:

:

:

:
39.0
1.3
30.7
6.1
24.6
7.0
3.4
3.6
:
:
14.5

:
:
68.8
:
:
62.0
3.5
9.2
11.5
28.5

9.4
53.3
1.8
30.9
7.0
13.7
8.7
:

:
:
72.3
:
:
71.2
2.5
9.5
14.8
34.4

10.1
55.8
1.6
32.2
9.0
13.0
15.5
:

1.9

-0.7

-0.4
1.5

2.4
1.7

:

:

:

:
37.5
1.8
28.7
4.4
24.3
6.9
3.2
3.8
:
:
14.1

:

:

:

:
41.0
1.6
30.5
4.4
26.1
8.9
5.2
3.7
0.0
0.0
14.0

:
:
70.4
:
:
70.1
1.9
9.4
13.8
34.2

10.8
53.0
1.6
31.1
7.3
13.0
17.1
:

-0.1

-0.1
-0.1

:

:

:

:
38.3
1.6
29.4
4.3
25.1
7.3
3.5
3.8
0.0
0.0
13.4

:
:
71.1
:
:
72.9
2.8
9.1
14.1
37.4

9.5
53.7
1.8
30.5
8.5
13.0
19.2
:

-0.2

0.7
0.5

:

:

:

:
37.5
1.8
27.3
3.7
23.6
8.5
4.1
4.3
0.0
0.0
14.3

:
:
72.3
:
:
75.6
2.6
9.3
14.7
39.0

10.0
54.5
1.9
30.3
8.2
14.1
21.1
:

-1.0

0.5
-0.4

-0.8

0.5

0.0

-0.1
37.8
1.9
27.7
5.3
22.4
8.1
3.4
4.7
0.1
0.0
15.2

:
:
72.3
:
:
78.0
2.4
9.1
17.6
39.1

9.8
57.2
1.4
32.2
8.7
14.9
20.8
:

:
:
:
:
:
84.2
4.4
11.2
18.6
40.3

9.7
64.2
1.3
36.2
11.0
15.6
20.0
:

-1.4

-1.6

3.5
2.1

1.2

0.4

0.8

-0.2
40.4
1.4
30.4
3.8
26.6
8.7
3.6
5.1
0.1
0.0
14.8

6.5
4.9

2.4

1.4

1.2

-0.1
45.2
1.3
32.9
6.0
26.9
11.0
5.9
5.0
0.1
0.0
19.8

:
:
:
:
:
81.5
3.7
10.7
18.7
37.0

11.3
62.3
0.9
35.6
10.1
15.7
19.2
:

0.2

1.3
1.5

-0.7

1.7

0.6

-0.1
43.9
0.9
33.0
6.0
26.9
10.1
4.7
5.4
0.1
0.0
18.2

3.2

-7.1
-3.9

:

:

:

:
50.7
1.4
43.8
9.6
34.2
5.5
1.1
4.4
:
:
13.4

:
:

:

:

:

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

25.5
3.4
-5.4

24.5
3.3
3.6

24.9
3.2
2.4

24.6
3.2
2.9

24.1
3.1
4.1

24.6
3.2
2.7

26.2
3.5
0.1

25.2
3.3
0.9

25.2
3.3
0.9

25.9
3.4
0.1

26.3
3.4
-0.4

26.2
3.3
-0.6

25.9
3.2
1.3

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
-1.3
-0.1
-1.1
-0.1
-1.1
-0.1
0.0
0.0

-0.1

0.3
0.6
-0.6
0.0
0.1
-0.3
1.3
0.3
-0.3
0.1
-0.3
0.8

:
0.2
0.7

0.0

:

:
:
:
:
:
36.4
1.5
1.0
11.3
13.5

9.0
46.4
1.0
33.2
2.8
9.4
-10.1
:

0.2

0.2
0.4

0.6

-0.8

0.7

-0.1
34.3
1.0
30.5
5.4
25.1
2.8
2.7
0.1
:
:
:

6.8
1.9
0.5

0.0

-0.3
1.1
0.3
-0.1
0.7
0.0
0.3
1.4
0.0
0.9
0.3
0.2

:
-0.1
0.1

0.0

:

:
:
:
:
:
15.7
1.4
1.2
7.2
3.8

2.2
16.3
0.0
3.7
6.5
6.2
-0.6
:

-0.2

1.2
1.0

1.1

-0.2

:

0.0
10.1
-
3.6
0.7
2.9
6.4
1.2
5.3
:
:
:

19.1
1.3
0.6

0.0

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
1.9

0.0

:

:
:
:
:
:
31.4
1.0
9.8
0.3
19.7

0.7
1.6
0.0
0.0
0.9
0.7
29.8
:

0.2

-0.3
-0.1

-2.6

2.5

:

0.0
0.9
-
-
-
-
0.9
0.9
0.0
:
:
:

0.1
0.0
0.2

 Government finance statistics – summary tables 2/2016

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
-3.3
-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
-10.6
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
15.7
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
1.5
1.1
4.4
2.7
6.8
-23.5
4.2
7.0
7.3
10.3
11.9
-0.3
0.7

4.8
5.3
2.6
8.6
2.4
3.2
5.6
-2.1
3.7
1.7
1.3
3.2
-15.4
-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

-8.7
7.9
-9.9
-2.4
-9.5
-44.4
-11.6
-64.4
-14.0
16.3
6.9

9.7
41.2
-35.9
8.7
28.6
-23.1
6.4
72.1
3.3
16.5
6.1

-0.2
-13.6
3.3
-1.0
5.0
-15.7
1.4
-8.7
1.0
2.6
4.5

2.4
-15.9
6.9
4.6
4.3
-4.7
3.8
18.6
6.0
-9.5
0.2

Other economic flows in government assets and liabilities

:
10.6
3.4

:
6.2
0.9

:
-7.2
2.2

:
6.3
-1.0

3.2
4.9
15.2
0.4
3.0
-1.4
1.5
17.9
0.9
8.4
-2.2

:
4.1
2.2

6.4
6.8
4.5
9.8
-57.2
-4.6
3.0
20.8
86.3
3.5
3.7
2.6
7.1
7.4
2.3
2.1
3.6
73.6
2.6
3.6

3.8
27.1
19.4
8.2
-4.0
6.1
0.8
-10.3
1.7
6.9
-3.0

:
11.2
4.5

4.7
5.8
4.4
7.5
-89.0
-3.8
3.1
4.6
-28.4
3.9
7.1
4.5
-1.0
11.0
3.2
2.7
1.4
-40.6
8.0
7.2

0.9
25.5
15.4
4.5
-1.2
-15.2
-2.7
-30.6
-4.2
13.5
0.6

:
11.6
-1.4

5.3
3.9
6.1
1.6
-80.8
8.5
5.9
24.9
-8.4
2.9
3.2
4.8
8.8
3.0
1.4
0.5
-1.0
12.5
6.1
5.6

-0.2
-8.1
17.3
1.6
-0.9
-13.6
-6.6
-4.6
-9.3
12.4
-8.6

:
5.3
3.5

1.4
0.2
4.4
-4.4
-30.4
6.1
6.1
7.1
-12.4
4.2
6.7
3.9
-3.2
6.0
3.8
2.9
3.7
15.2
4.4
7.0

-3.4
66.3
-16.8
3.7
0.3
-28.5
-8.2
46.1
-6.1
1.1
-25.5

:
-2.4
11.4

-2.8
-2.8
-1.7
-4.2
-87.5
0.4
0.7
-10.4
7.6
2.4
4.7
0.3
-28.1
2.6
6.6
5.7
-0.3
-14.6
4.6
2.3

0.1
-32.5
0.4
26.0
0.2
-19.7
1.4
-13.6
5.8
24.8
-18.6

:
11.3
0.1

79.6

4.4
5.1
5.1
5.1
400.0
2.4
3.7
-0.7
-5.3
3.1
3.2
2.1
-1.6
9.5
2.2
0.7
4.3
-4.5
7.8
7.5

0.6
-15.1
11.3
3.7
-1.0
-4.5
1.1
9.6
4.9
-13.0
0.3

:
4.7
0.6

19.6

2.5
1.8
2.6
0.9
-70.0
7.7
1.6
6.7
19.7
2.7
3.7
3.0
10.1
7.8
1.2
0.0
0.3
30.7
4.5
2.1

-2.9
51.4
-1.5
5.8
-0.6
-31.8
-3.4
18.6
-4.8
18.8
-15.0

:
10.9
8.7

17.6

1.4
0.8
1.8
-0.4
-233.3
1.3
1.1
-1.1
289.7
2.9
1.5
4.3
-16.7
3.7
4.6
4.9
1.3
-7.0
3.1
3.5

-1.1
-5.3
-0.3
4.5
1.3
-18.7
0.0
9.5
2.4
-4.8
-4.0

:
5.6
2.3

15.1

-22.4

-34.2

147.7

-39.3

-12.9

-69.6 8683.8

15.6

-52.7

:

:

:

:

:

:

:

:

:

:

:

:

:

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

:
:
5.3
:
:
1.9
4.2
-10.9
-2.2
11.1
38.7
-5.5
-8.2
-58.5
-10.4
16.2
9.9
-44.6
:

:
:
4.9
:
:
16.0
32.0
-36.9
-2.7
20.8
267.3
294.2
7.3
67.1
0.3
18.9
25.2
-50.3
:

:
:
4.9
:
:
-7.5
-18.2
6.2
-0.6
-14.8
-1.3
2.5
3.6
-7.9
3.6
-1.7
8.5
175.4
:

:
:
3.3
:
:
8.7
-14.1
2.7
4.3
13.1
21.2
12.4
2.8
17.7
5.1
-9.5
-1.9
-27.9
:

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

5.6

-12.3
-6.7

:

:

:

:
-12.3
-57.9
-11.5
-0.4
-14.2
10.2
130.9
-2.9
:
:
-7.7

Table C - Memorandum items

75
76
77=20+18-76
78

79

2.6
5.7

6.4

-2.0

(**) or contributions for items 22 to 38

2.9

7.0
9.9

:

:

:

:
7.0
65.6
3.8
1.9
4.3
17.8
88.9
-0.6
:
:
-17.4

4.9
5.9

4.1

1.1

-2.9

-0.1
-3.1

:

:

:

:
-0.1
-7.8
0.5
4.1
-0.5
-1.7
-13.6
4.2
:
:
-1.5

6.9
4.5

3.7

1.4

-2.8

3.0
0.2

:

:

:

:
3.0
17.3
4.1
12.2
1.8
-9.5
-44.6
4.8
:
:
0.7

5.2
2.4

4.2

1.0

:
:
4.3
:
:
5.4
-17.7
5.4
-0.3
6.6
13.5
15.1
1.7
4.3
3.6
-12.8
6.8
18.6
:

-0.2

-0.2
-0.4

:

:

:

:
-0.2
3.7
3.4
6.3
2.9
-12.9
-28.7
9.2

:
:
4.8
:
:
8.0
51.9
1.1
6.0
13.6
19.6
-8.6
5.4
18.7
1.6
21.2
3.8
16.3
:

-0.5

1.8
1.3

:

:

:

:
1.8
18.4
-3.8
-12.3
-2.4
21.2
24.3
18.4

:
:
2.6
:
:
4.5
-4.3
2.9
5.0
5.0
33.6
5.7
2.2
8.6
0.2
-3.2
9.7
10.8
:

-2.6

1.5
-1.2

-2.2

1.4

0.1

-0.4
1.5
8.6
2.4
44.9
-4.1
-3.2
-16.7
9.7

:
:
4.9
:
:
7.3
-6.0
13.3
1.3
9.6
52.1
6.7
3.7
15.7
3.4
8.7
0.6
-24.6
:

0.6

2.9
3.5

:

:

:

:
2.9
16.3
1.4
-22.4
9.0
8.7
66.0
-3.6
:
:
14.3

1.8
3.1

4.8

0.4

:
:
4.5
:
:
14.9
33.4
25.1
7.9
17.4
1.4
4.8
5.4
-8.8
4.7
8.0
9.6

:
:
5.3
:
:
12.5
24.8
10.2
5.4
15.8
27.6
9.1
-4.1
-32.3
-7.8
21.9
2.8
-101.9 11081.7
:

:

3.8

3.9
7.7

:

:

:

:
3.9
-8.6
4.3
44.7
-4.8
7.0
16.3
3.6
:
:
22.5

3.1
3.9

3.6

-0.3

4.7

-4.8
-0.1

:

:

:

:
-4.8
-31.8
-6.9
-12.3
-5.1
21.7
72.1
0.8
:
:
15.2

5.4
4.1

6.6

1.2

:
:
6.1
:
:
5.1
-10.9
19.3
3.9
4.5
21.8
0.3
-3.1
-1.3
-9.8
17.3
7.7
52.2
:

8.1

-5.1
3.0

:

:

:

:
-5.1
-1.5
-9.2
-24.9
-4.3
17.6
38.2
3.1
:
:
13.8

4.2
4.7

6.4

-0.1

:
:
6.7
:
:
-5.8
63.7
-4.9
3.3
-15.9
-41.2
3.6
3.2
47.6
-4.0
2.0
19.3
-38.5
:

5.1

-1.1
4.1

:

:

:

:
-1.1
46.7
-3.8
-25.4
1.6
2.0
-4.2
7.8
:
:
-0.4

5.0
6.6

2.7

-2.0

:
:
2.0
:
:
11.5
-32.9
0.8
25.3
17.1
42.7
4.5
1.5
-13.6
1.2
24.8
-7.7
72.2
:

-1.9

6.3
4.4

:

:

:

:
6.3
-13.6
3.0
-4.1
4.3
25.1
59.4
-3.8
:
:
-3.6

3.3
4.2

-2.9

-2.2

2.8
3.2
2.3
4.4
0.0
2.9
1.2
0.8
-1.9
3.7
3.3
3.6
-11.0
1.5
4.8
4.6
6.0
-6.9
1.4
0.2

2.2
3.6
2.9
4.6
-150.0
3.3
2.0
-11.1
-58.1
2.7
2.6
3.8
-11.8
5.9
2.2
1.0
2.6
7.5
3.0
3.0

7.3
8.0
6.7
9.7
-100.0
5.5
2.5
-0.7
92.3
3.6
3.5
4.6
-28.6
0.4
4.2
2.9
3.8
9.4
4.1
1.9

1.6
-7.0
0.4
23.6
-1.5
-15.0
4.5
-28.6
9.5
6.0
-2.6

:
3.9
2.9

6.6

:

:
:
2.3
:
:
5.5
-6.5
-0.4
23.0
2.5
5.8
0.4
7.4
-28.4
8.8
9.1
8.1
0.8
:

-3.8

9.5
5.7

3.3

1.0

2.0

-0.6
9.5
-28.4
12.2
-25.6
21.1
9.1
8.1
9.8
106.6

3.3
87.1
16.7
4.8
-1.0
-15.3
7.1
2.4
8.5
31.7
-9.9

:
9.4
10.0

7.8

:

:
:
:
:
:
12.7
91.2
28.5
9.9
7.8
30.6
3.4
17.1
3.7
17.4
31.7
9.2
0.5
:

-4.1

16.8
12.7

6.3

3.7

3.1

-0.3
16.8
3.7
13.1
63.2
5.9
32.0
71.0
4.0
6.3

-0.9
-9.4
1.9
5.0
-3.6
0.1
-1.6
-28.0
3.9
-2.5
-11.4

:
3.7
4.7

0.3

:

:
:
:
:
:
2.8
-9.4
2.0
7.1
-2.6
-6.0
23.6
3.1
-28.0
4.3
-2.5
6.8
1.8
:

0.4

3.1
3.6

-1.6

3.9

1.5

-0.2
3.1
-28.1
6.3
6.6
6.2
-2.4
-15.6
13.1
-2.4

2.6

11.3

6.8

-0.1

39.1

-2.2

3.0
2.5

7.0

-0.5

3.9
3.2

3.9

0.4

3.7
3.7

0.8

0.8

4.0
1.6

2.3

1.0

3.9
2.7

4.4

1.3

5.1
2.0

6.2

1.9

 Government finance statistics – summary tables 2/2016

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

282 313
207 200
96 088
109 671
1 441
53 960
11 159
9 622
372
326 244
50 790
78 230
26 186
4 461
121 964
110 291
16 377
9 309
18 927
18 966

398 108
296 275
133 558
160 502
2 215
74 480
16 096
10 782
475
386 113
68 081
95 584
26 602
4 149
141 584
123 383
25 279
7 137
17 697
18 285

517 636
369 733
160 503
206 080
3 150
105 445
32 249
8 341
1 868
563 403
108 060
144 157
27 130
7 173
197 147
166 366
35 784
24 345
19 607
20 298

558 557
400 545
169 577
227 393
3 575
111 038
37 295
8 321
1 358
598 457
118 101
152 599
28 749
8 674
204 992
171 807
36 888
12 670
35 784
36 455

587 029
418 647
178 374
236 406
3 867
116 107
40 062
10 607
1 606
631 527
125 657
157 374
33 145
8 886
217 466
183 315
38 196
14 767
36 036
38 515

625 986
447 890
176 403
246 414
25 073
122 564
41 512
12 690
1 330
702 344
139 179
161 417
34 264
8 831
232 629
196 506
37 652
42 170
46 202
46 850

571 747
395 256
165 577
225 473
4 206
120 683
44 573
10 086
1 149
727 117
149 328
166 401
28 322
9 374
255 292
217 878
41 005
27 913
49 482
50 553

605 075
426 304
190 196
233 466
2 642
123 828
45 055
9 068
820
755 419
148 472
172 352
45 420
9 165
265 908
227 390
46 373
18 645
49 084
50 220

20=1-10

Net lending ( + ) / net borrowing (-)

-43 931

11 995

-45 767

-39 900

-44 498

-76 358

-155 370

-150 344

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

-846

-1 546

-1 504

-4 240

9 610

211

4 137

-44 077
-2 374
2 265
-554
-944
-3 428
287
41 703
4 320
34 149
1 918
1 316

:
:
:

:

:

12 841
27 324
18 823
7 124
2 250
-2 370
1 497
14 483
3 369
-14 238
964
24 388

:
3 478
20 785

-17 307

-44 221
5 803
-938
3 274
2 793
-4 448
5 122
50 024
4 557
40 024
3 592
1 851

:
21 896
6 176

15 720

-38 396
10 473
8 067
2 490
2 261
-3 837
1 492
48 869
5 196
40 092
-1 073
4 654

:
-5 589
-17 589

12 000

-40 258
6 948
10 441
498
4 947
-7 389
-1 549
47 206
7 812
39 171
-1 492
1 715

:
7 241
-2 279

9 520

-85 968
68 614
11 912
4 947
22 340
9 081
20 334
154 582
19 890
112 345
8 713
13 634

-155 581
56 175
3 397
-8 020
12 159
35 559
13 080
211 756
8 019
220 054
-28 124
11 807

-154 481
2 392
-12 984
6 679
8 930
-712
479
156 873
-6 012
162 504
-1 230
1 611

:
20 344
65 214

:
-7 811
-28 171

:
109 279
73 803

-44 870

20 360

35 476

:

:

:

:

:

:

:

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

:
:
:
:
:
176 313
18 283
23 818
18 394
77 036
-
38 782
431 728
67 857
286 708
23 680
53 483
-255 415
:

:
:
508 672
:
:
212 061
41 903
25 600
16 642
86 089
-
41 827
529 503
77 425
334 511
31 453
86 114
-317 442
:

:
:
769 841
:
:
271 416
29 530
26 146
27 326
135 241
-
53 173
702 628
86 888
469 036
47 206
99 498
-431 212
:

:
:
824 456
:
:
276 300
37 439
26 609
29 591
127 239
-
55 422
733 908
92 054
494 704
45 988
101 162
-457 608
:

:
:
881 289
:
:
290 489
48 153
28 063
34 924
125 683
-
53 666
778 835
99 866
536 580
47 081
95 308
-488 346
:

:
:
868 355
:
:
379 447
62 774
40 681
57 004
146 417
-
72 571
998 631
119 754
681 419
56 674
140 784
-619 184
:

:
:
838 006
:
:
427 811
65 525
29 958
69 046
175 204
-
88 078
1 182 216
127 775
883 920
28 913
141 608
-754 405
:

:
:
865 816
:
:
539 482
64 279
46 866
147 177
198 091
-
83 069
1 412 892
126 831
1 132 113
28 435
125 513
-873 410
:

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-43 931

11 995

-45 767

-39 900

-44 498

-76 358

-155 370

-150 344

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

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

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

79

Government employment (in thousands of persons)

(*) includes lending or borrowing via the EFSF

53 670
9 739

-2 374

-1 316

-2 002

15 431
:
:
:
:
:
:
:
:
:
:
42 101

-7 599
4 396

27 324

-24 388

19

1 441
403 133
77 425
294 255
2 358
291 897
31 453
26 394
5 059
:
:
67 503

45 902
135

5 803

-1 851

-612

-3 205
552 591
86 888
418 497
24 280
394 217
47 206
31 890
15 316
:
:
55 676

44 180
4 280

10 473

-4 654

-245

-1 294
596 771
92 054
458 729
20 964
437 765
45 988
28 888
17 100
:
:
64 048

46 686
2 188

6 948

-1 715

1 195

-4 240
643 457
99 866
496 510
18 249
478 261
47 081
28 441
18 640
:
:
76 216

141 506
65 148

68 614

-13 634

194 834
39 464

56 175

-11 807

558

-5 115

9 610
784 963
119 754
608 535
31 406
577 129
56 674
36 980
19 694
:
:
103 455

211
979 797
127 775
823 109
57 304
765 805
28 913
8 235
20 678
0
0
95 483

214 541
64 197

2 392

-1 611

59 279

4 137
1 194 338
126 831
1 039 072
54 434
984 638
28 435
6 510
21 925
0
0
111 145

140 513
10 979
-35 983
836 646

5 172

179 299
13 529
16 163
1 080 863

268 971
18 222
-44 382
1 379 457

286 006
19 416
-23 532
1 455 644

297 324
20 204
-28 666
1 530 890

316 831
21 624
-51 780
1 564 252

331 264
22 694
-128 582
1 519 459

338 179
23 892
-125 152
1 572 439

5 154

5 714

5 710

5 680

5 679

5 771

5 759

 Government finance statistics – summary tables 2/2016

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
632 136
450 965
205 589
242 440
2 936
128 122
42 825
9 328
896
756 210
146 336
171 185
51 783
7 985
274 174
234 428
43 365
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

637 612
451 466
211 212
237 125
3 129
131 486
40 909
12 741
1 010
776 188
148 744
172 114
48 448
9 061
286 270
245 824
43 519
23 720
44 312
46 223

678 788
468 108
220 662
243 191
4 255
134 903
43 476
30 154
2 147
777 312
156 158
168 695
49 634
9 099
291 307
250 833
45 198
13 348
43 873
45 747

691 667
484 282
232 116
248 280
3 886
138 818
44 867
21 516
2 184
796 068
159 575
172 909
49 078
9 980
300 808
256 941
40 940
14 035
48 743
51 135

720 467
504 473
239 362
260 669
4 442
145 727
46 559
21 095
2 613
801 538
163 498
174 250
43 877
12 102
305 123
262 569
39 113
15 772
47 803
50 564

-138 093

-124 123
-13 970
-138 093

-2 997

-121 126
-13 970

658 722
474 750
238 611
231 697
4 442
139 820
19 993
21 711
2 448
735 970
103 361
108 107
43 346
9 846
256 955
229 363
158 322
25 005
31 028
31 532

199 838
29 723
751
28 972
0
5 907
26 566
123 507
14 135
203 661
60 137
66 143
3 528
2 256
48 168
33 206
1 917
4 737
16 775
19 032

20=1-10

-124 074

-138 576

-98 524

-104 401

-81 071

-77 248

-3 823

Government financing

21=20-22

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

-1 235

-4 953

1 847

-5 845

-1 963

-122 839
9 387
12 037
7 555
-3 422
-1 121
-5 662
132 226
7 900
129 129
-1 076
-3 727

-133 623
12 238
2 857
1 752
4 240
1 263
2 126
145 861
-2 442
109 812
259
38 232

-100 371
-25 220
5 332
-3 683
1 177
-29 471
1 425
75 151
-7 259
79 355
1 236
1 819

-98 556
12 350
6 370
6 157
6 048
-8 217
1 992
110 906
18 261
87 461
511
4 673

-79 108
-1 215
-4 378
16 489
-2 176
-12 989
1 839
77 893
10 985
59 102
4 738
3 068

:
-5 020
-49 955

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

:
-16 655
146 460

:
29 095
-38 472

:
2 321
-83 390

:
6 765
167 933

-163 115

67 567

85 711

-161 168

44 935

:

:

:

:

:

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

:
:
987 925
:
:
550 648
79 753
49 115
148 405
195 732
-
77 643
1 790 728
125 614
1 487 926
29 934
147 254
-1 240 080
:
Table B - Government debt and link with the deficit

:
:
924 669
:
:
532 214
75 748
53 852
143 876
180 027
-
78 711
1 691 578
134 875
1 394 764
30 878
131 061
-1 159 364
:

:
:
953 558
:
:
573 547
77 481
54 070
148 248
213 806
-
79 942
1 798 967
132 740
1 481 856
29 834
154 537
-1 225 420
:

:
:
1 016 221
:
:
569 763
81 171
55 022
152 932
200 907
-
79 731
2 069 567
143 833
1 750 751
30 104
144 879
-1 499 804
:

:
:
:
:
:
563 528
73 616
71 291
150 629
187 503
-
80 489
2 097 505
154 736
1 771 067
34 560
137 142
-1 533 977
:

57=20

-124 074

-138 576

-98 524

-104 401

-81 071

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

134 441
10 367

9 387

3 727

96 019
-42 557

12 238

-38 232

75 028
-23 496

-25 220

-1 819

-1 512

-11 610

1 696

-1 235
1 328 779
134 875
1 163 026
69 318
1 093 708
30 878
8 390
22 488
403
0
129 600

-4 953
1 424 798
132 740
1 262 224
49 825
1 212 399
29 834
6 858
22 976
2 016
0
131 551

1 847
1 499 826
125 614
1 344 278
35 284
1 308 994
29 934
7 230
22 704
3 226
0
128 868

104 985
584

12 350

-4 673

-1 248

-5 845
1 604 811
143 833
1 430 874
60 349
1 370 525
30 104
6 627
23 477
3 226
0
136 193

61 163
-19 908

-1 215

-3 068

-13 662

-1 963
1 665 974
154 736
1 476 678
79 748
1 396 930
34 560
10 414
24 146
3 226
0
144 907

Table C - Memorandum items

75
76
77=20+18-76
78

79

339 763
25 321
-102 625
1 628 274

346 944
26 549
-120 813
1 675 044

349 292
27 441
-82 092
1 739 563

359 788
28 304
-83 962
1 822 480

362 925
29 182
-62 450
1 870 693

5 614

5 364

5 253

5 232

5 179

-6 814
82
259
-1 878
0
-5 277
-6 814
82
259
-1 878
-5 277

1
1

:

-87 581
-879
-3 136
-67 090
0

-16 476
-87 581
-879
-3 136
-67 090
-16 476

-1 184

-76 064
-942
-8 292
16 143
-3 821
-12 267
7 295
75 122
10 903
58 253
4 761
1 205

:
-6 438
-38 855

32 417

:

:
:
:
:
:
457 872
38 400
67 752
202 285
57 301
:
92 134
2 015 571
155 615
1 770 118
16 325
73 513
-1 557 699
:

-1 537
-1 537

-6 814

5 277

-77 248

60 255
-16 993

-942

-1 205

0

-13 662

0
-71 105
-879
-3 136
-2 591
-545
-67 090
0
-67 090

-1 184
1 647 669
155 615
1 475 729
82 339
1 393 390
16 325
9 838
6 487
:
:
:

237 287
18 220
-64 440

-779

-3 044
6 541
3 832
87
3 523
-722
-179
9 585
-
590
1 855
7 140

:
1 417
-11 101

12 518

:

:
:
:
:
:
193 237
36 095
6 675
15 434
130 202
:
4 831
169 515
-
4 085
85 325
80 105
23 722
:

-3 823

2 445
-1 378

6 541

-7 140

0

-779
89 410
-
4 085
0
4 085
85 325
576
84 749
:
:
:

125 638
10 962
1 990

 Government finance statistics – summary tables 2/2016

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

33.7
24.8
11.5
13.1
0.2
6.4
1.3
1.2
0.0
39.0
6.1
9.4
3.1
0.5
14.6
13.2
2.0
1.1
2.3
2.3

36.8
27.4
12.4
14.8
0.2
6.9
1.5
1.0
0.0
35.7
6.3
8.8
2.5
0.4
13.1
11.4
2.3
0.7
1.6
1.7

37.5
26.8
11.6
14.9
0.2
7.6
2.3
0.6
0.1
40.8
7.8
10.5
2.0
0.5
14.3
12.1
2.6
1.8
1.4
1.5

38.4
27.5
11.6
15.6
0.2
7.6
2.6
0.6
0.1
41.1
8.1
10.5
2.0
0.6
14.1
11.8
2.5
0.9
2.5
2.5

38.3
27.3
11.7
15.4
0.3
7.6
2.6
0.7
0.1
41.3
8.2
10.3
2.2
0.6
14.2
12.0
2.5
1.0
2.4
2.5

40.0
28.6
11.3
15.8
1.6
7.8
2.7
0.8
0.1
44.9
8.9
10.3
2.2
0.6
14.9
12.6
2.4
2.7
3.0
3.0

37.6
26.0
10.9
14.8
0.3
7.9
2.9
0.7
0.1
47.9
9.8
11.0
1.9
0.6
16.8
14.3
2.7
1.8
3.3
3.3

38.5
27.1
12.1
14.8
0.2
7.9
2.9
0.6
0.1
48.0
9.4
11.0
2.9
0.6
16.9
14.5
2.9
1.2
3.1
3.2

38.8
27.7
12.6
14.9
0.2
7.9
2.6
0.6
0.1
46.4
9.0
10.5
3.2
0.5
16.8
14.4
2.7
0.9
2.9
3.0

38.1
27.0
12.6
14.2
0.2
7.8
2.4
0.8
0.1
46.3
8.9
10.3
2.9
0.5
17.1
14.7
2.6
1.4
2.6
2.8

39.0
26.9
12.7
14.0
0.2
7.8
2.5
1.7
0.1
44.7
9.0
9.7
2.9
0.5
16.7
14.4
2.6
0.8
2.5
2.6

38.0
26.6
12.7
13.6
0.2
7.6
2.5
1.2
0.1
43.7
8.8
9.5
2.7
0.5
16.5
14.1
2.2
0.8
2.7
2.8

38.5
27.0
12.8
13.9
0.2
7.8
2.5
1.1
0.1
42.8
8.7
9.3
2.3
0.6
16.3
14.0
2.1
0.8
2.6
2.7

-7.4

-6.6
-0.7
-7.4

-0.2

-6.5
-0.7

35.2
25.4
12.8
12.4
0.2
7.5
1.1
1.2
0.1
39.3
5.5
5.8
2.3
0.5
13.7
12.3
8.5
1.3
1.7
1.7

10.7
1.6
0.0
1.5
0.0
0.3
1.4
6.6
0.8
10.9
3.2
3.5
0.2
0.1
2.6
1.8
0.1
0.3
0.9
1.0

20=1-10

Net lending ( + ) / net borrowing (-)

-5.3

1.1

-3.3

-2.7

-2.9

-4.9

-10.2

-9.6

-7.6

-8.3

-5.7

-5.7

-4.3

-4.1

-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

-5.3
-0.3
0.3
-0.1
-0.1
-0.4
0.0
5.0
0.5
4.1
0.2
0.2

-0.1

1.2
2.5
1.7
0.7
0.2
-0.2
0.1
1.3
0.3
-1.3
0.1
2.3

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

:
:
:

:
0.3
1.9

-0.1

-3.2
0.4
-0.1
0.2
0.2
-0.3
0.4
3.6
0.3
2.9
0.3
0.1

:
1.6
0.4

-0.1

-2.6
0.7
0.6
0.2
0.2
-0.3
0.1
3.4
0.4
2.8
-0.1
0.3

:
-0.4
-1.2

-0.3

-2.6
0.5
0.7
0.0
0.3
-0.5
-0.1
3.1
0.5
2.6
-0.1
0.1

:
0.5
-0.1

0.6

-5.5
4.4
0.8
0.3
1.4
0.6
1.3
9.9
1.3
7.2
0.6
0.9

:
1.3
4.2

0.0

0.3

-10.2
3.7
0.2
-0.5
0.8
2.3
0.9
13.9
0.5
14.5
-1.9
0.8

-9.8
0.2
-0.8
0.4
0.6
0.0
0.0
10.0
-0.4
10.3
-0.1
0.1

:
-0.5
-1.9

:
6.9
4.7

-0.1

-7.5
0.6
0.7
0.5
-0.2
-0.1
-0.3
8.1
0.5
7.9
-0.1
-0.2

:
-1.0
9.0

-0.3

-8.0
0.7
0.2
0.1
0.3
0.1
0.1
8.7
-0.1
6.6
0.0
2.3

:
1.7
-2.3

0.1

-5.8
-1.4
0.3
-0.2
0.1
-1.7
0.1
4.3
-0.4
4.6
0.1
0.1

:
0.1
-4.8

-0.3

-5.4
0.7
0.3
0.3
0.3
-0.5
0.1
6.1
1.0
4.8
0.0
0.3

:
0.4
9.2

-0.1

-4.2
-0.1
-0.2
0.9
-0.1
-0.7
0.1
4.2
0.6
3.2
0.3
0.2

:
-0.3
-2.7

Table B - Government debt and link with the deficit

57=20

Government deficit (-) / surplus (+)

-5.3

1.1

-3.3

-2.7

-2.9

-4.9

-10.2

-9.6

-7.6

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 (in thousands of 
persons)

(*) includes lending or borrowing via the EFSF

:

:

:

:

:

:

:

:

:

:

:

:

:

:
:
:
:
:
21.1
2.2
2.8
2.2
9.2

:
:
47.1
:
:
19.6
3.9
2.4
1.5
8.0

4.6
51.6
8.1
34.3
2.8
6.4

3.9
49.0
7.2
30.9
2.9
8.0
-30.5 -29.4
:

:

:
:
55.8
:
:
19.7
2.1
1.9
2.0
9.8

3.9
50.9
6.3
34.0
3.4
7.2
-31.3
:

:
:
56.6
:
:
19.0
2.6
1.8
2.0
8.7

3.8
50.4
6.3
34.0
3.2
6.9
-31.4
:

:
:
57.6
:
:
19.0
3.1
1.8
2.3
8.2

3.5
50.9
6.5
35.1
3.1
6.2
-31.9
:

:
:
55.5
:
:
24.3
4.0
2.6
3.6
9.4

4.6
63.8
7.7
43.6
3.6
9.0
-39.6
:

:
:
55.2
:
:
28.2
4.3
2.0
4.5
11.5

5.8
77.8
8.4
58.2
1.9
9.3
-49.6
:

:
:
55.1
:
:
34.3
4.1
3.0
9.4
12.6

:
:
56.8
:
:
32.7
4.7
3.3
8.8
11.1

:
:
56.9
:
:
34.2
4.6
3.2
8.9
12.8

:
:
56.8
:
:
31.7
4.6
2.8
8.5
11.3

:
:
55.8
:
:
31.3
4.5
3.0
8.4
11.0

:
:
:
:
:
30.1
3.9
3.8
8.1
10.0

4.4

4.5

4.8

4.8

5.3

4.3
89.9 103.9 107.4 102.9 113.6 112.1
8.3
94.7
1.8
7.3
-82.0
:

7.2
85.5
1.7
8.5
-71.3
:

7.9
88.5
1.8
9.2
-73.2
:

7.9
96.1
1.7
7.9
-82.3
:

8.3
85.7
1.9
8.0
-71.2
:

8.1
72.0
1.8
8.0
-55.5
:

6.4
1.2

0

0

0

2
:
:
:
:
:
:
:
:
:
:
5.0

-0.7
0.4

2.5

-2.3

0.0

0.1
37.3
7.2
27.2
0.2
27.0
2.9
2.4
0.5
:
:
6.2

3.3
0.0

0.4

3.0
0.3

0.7

3.0
0.1

0.5

9.0
4.2

4.4

-0.1

-0.3

-0.1

-0.9

0.0

0.0

0.1

0.0

-0.2
40.1
6.3
30.3
1.8
28.6
3.4
2.3
1.1
:
:
4.0

-0.1
41.0
6.3
31.5
1.4
30.1
3.2
2.0
1.2
:
:
4.4

-0.3
42.0
6.5
32.4
1.2
31.2
3.1
1.9
1.2
:
:
5.0

0.6
50.2
7.7
38.9
2.0
36.9
3.6
2.4
1.3
:
:
6.6

12.8
2.6

3.7

-0.8

-0.3

0.0
64.5
8.4
54.2
3.8
50.4
1.9
0.5
1.4
0.0
0.0
6.3

13.6
4.1

0.2

-0.1

8.3
0.6

0.6

0.2

3.8

-0.1

0.3
76.0
8.1
66.1
3.5
62.6
1.8
0.4
1.4
0.0
0.0
7.1

-0.1
81.6
8.3
71.4
4.3
67.2
1.9
0.5
1.4
0.0
0.0
8.0

-8.3

5.7
-2.5

0.7

-2.3

-0.7

-0.3
85.1
7.9
75.4
3.0
72.4
1.8
0.4
1.4
0.1
0.0
7.9

-5.7

4.3
-1.4

-1.4

-0.1

0.1

0.1
86.2
7.2
77.3
2.0
75.2
1.7
0.4
1.3
0.2
0.0
7.4

-5.7

5.8
0.0

0.7

-0.3

-0.1

-0.3
88.1
7.9
78.5
3.3
75.2
1.7
0.4
1.3
0.2
0.0
7.5

-4.3

3.3
-1.1

-0.1

-0.2

-0.7

-0.1
89.1
8.3
78.9
4.3
74.7
1.8
0.6
1.3
0.2
0.0
7.7

-0.1
-0.1

-0.4

0.3

0.0

0.0
-3.8
0.0
-0.2
-0.1
0.0
-3.6
0.0
-3.6

16.8
1.3
-4.3

16.6
1.3
1.5

19.5
1.3
-3.2

19.6
1.3
-1.6

19.4
1.3
-1.9

20.3
1.4
-3.3

21.8
1.5
-8.5

21.5
1.5
-8.0

20.9
1.6
-6.3

20.7
1.6
-7.2

20.1
1.6
-4.7

19.7
1.6
-4.6

19.4
1.6
-3.3

-0.1

-4.1
-0.1
-0.4
0.9
-0.2
-0.7
0.4
4.0
0.6
3.1
0.3
0.1

:
-0.3
-2.1

0.0

:

:
:
:
:
:
24.5
2.1
3.6
10.8
3.1

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

0.0
0.0

:

-4.7
0.0
-0.2
-3.6
0.0

-0.9
4.9
-4.7 107.7
8.3
0.0
94.6
-0.2
0.9
-3.6
3.9
-0.9
-83.3
:

-4.1

3.2
-0.9

-0.1

-0.1

-0.7

-0.1
88.1
8.3
78.9
4.4
74.5
0.9
0.5
0.3
:
:
:

12.7
1.0
-3.4

0.0

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

:
0.1
-0.6

0.0

:

:
:
:
:
:
10.3
1.9
0.4
0.8
7.0

0.3
9.1
-
0.2
4.6
4.3
1.3
:

-0.2

0.1
-0.1

0.3

-0.4

0.0

0.0
4.8
-
0.2
0.0
0.2
4.6
0.0
4.5
:
:
:

6.7
0.6
0.1

 Government finance statistics – summary tables 2/2016

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

7.9
8.3
5.7
10.3
13.5
5.3
15.6
-0.2
-27.3
6.2
9.3
5.9
6.0
20.9
4.0
3.3
3.1
-48.0
82.5
79.6

3.9
27.3
9.5
8.3
-2.8
2.8
7.0
6.0
8.5
-2.3
4.7

:
-2.1
-2.5

-2.8

5.1
4.5
5.2
4.0
8.2
4.6
7.4
27.5
18.3
5.5
6.4
3.1
15.3
2.4
6.1
6.7
3.5
16.6
0.7
5.7

2.5
27.9
1.9
16.7
-5.8
-2.8
6.4
8.5
7.9
-3.2
1.7

:
2.6
-0.3

-2.1

:

:

:

:
:
9.8
:
:
11.4
-3.5
14.3
11.0
14.2

12.7
8.7
5.5
12.6
8.2
-4.2
7.1
:

:
:
7.1
:
:
1.8
26.8
1.8
8.3
-5.9

4.2
4.5
5.9
5.5
-2.6
1.7
6.1
:

:
:
6.9
:
:
5.1
28.6
5.5
18.0
-1.2

-3.2
6.1
8.5
8.5
2.4
-5.8
6.7
:

6.6
7.0
-1.1
4.2
548.4
5.6
3.6
19.6
-17.2
11.2
10.8
2.6
3.4
-0.6
7.0
7.2
-1.4
185.6
28.2
21.6

23.6
24.7
17.6
64.0
7.2
37.9
19.8
19.9
20.9
18.5
14.3

:
7.0
8.4

9.2

:

:
:
-1.5
:
:
30.6
30.4
45.0
63.2
16.5

35.2
28.2
19.9
27.0
20.4
47.7
26.8
:

7.9
6.6
5.3
7.6
18.8
9.5
24.2
3.9
-21.2
8.3
11.4
9.3
7.5
-4.8
7.2
6.7
4.0
-21.7
22.9
21.2

7.5
6.8
2.3
10.6
9.7
7.6
15.3
1.8
81.7
7.1
7.8
7.6
12.1
15.5
4.8
4.5
10.4
148.5
-37.2
-36.3

2.4
-3.1
14.3
11.3
-3.8
10.9
7.7
5.5
9.6
8.2
1.8

:
9.0
1.0

-3.9

0.7
2.5
7.3
7.5
-3.8
3.8
7.9
3.4
10.6
26.4
-3.2

:
6.2
3.3

1.4

:

:
:
11.1
:
:
6.9
3.8
3.9
4.9
8.9

6.7
11.2
3.4
15.3
34.4
-3.7
14.0
:

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

7.2
6.8
5.8
7.6
13.5
6.9
11.0
12.0
58.9
6.0
8.8
6.3
0.0
6.6
3.9
3.2
22.6
-1.6
4.4
2.3

15.1
80.3
50.3
15.3
-2.7
3.7
2.9
4.5
-4.2
3.1
49.8

4.7
3.8
1.5
5.6
8.2
5.9
17.5
-1.2
97.7
6.8
9.0
8.6
-9.7
6.7
7.5
7.1
-6.8
27.9
19.4
19.0

1.3
1.1
4.7
-1.7
-0.6
2.1
10.1
-18.8
25.1
7.9
11.1
7.5
-10.2
25.1
6.5
4.9
23.2
5.4
9.0
9.2

-7.1
-29.0
-12.2
25.1
-4.2
-1.0
-3.5
-3.0
-2.8
-18.8
-1.0

-1.7
-10.4
6.1
7.0
-4.1
1.5
3.9
2.9
4.3
13.1
0.9

5.7
4.4
5.0
4.0
1.5
11.2
8.2
-8.9
11.0
9.2
9.0
9.8
4.2
17.9
8.2
7.7
7.5
30.0
10.3
10.6

0.1
7.3
-8.1
10.4
-4.1
5.2
7.7
3.5
10.0
9.8
3.1

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

:
1.9
4.2

5.5

:

:
:
7.6
:
:
17.0
78.9
80.6
13.2
-2.4

2.6
7.1
4.5
-1.8
2.7
76.0
1.4
:

:
4.5
-1.4

-5.3

:

:
:
10.2
:
:
-2.6
-28.9
-13.8
20.7
7.7

0.1
-4.8
-3.1
-6.1
-18.4
3.4
-6.3
:

:
5.1
6.8

8.0

:

:
:
3.8
:
:
3.4
-8.3
7.8
4.7
7.9

-1.2
10.7
2.8
7.2
15.4
28.7
15.8
:

:
6.6
-3.5

-9.8

:

:
:
8.4
:
:
6.7
8.0
-7.4
11.7
8.7

6.9
4.2
3.4
7.4
9.6
-6.0
2.6
:

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

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:
:
79.5

Table C - Memorandum items

75
76
77=20+18-76
78

79

(**) or contributions for items 22 to 38

6.9
4.5

5.8

1.4

1.1

-3.8
-2.8

-3.7

0.2

0.6

0.2
-3.8
-3.1
-2.5
358.8
-5.4
-18.4
-24.2
12.2
:
:
-23.2

7.7
3.8

3.7

1.5

-5.9

5.0
-0.9

-0.9

-0.2

0.4

-0.2
5.0
2.8
4.6
96.0
1.1
15.4
14.9
16.9
:
:
-1.5

9.5
5.8

4.6

2.1

-9.8

9.5
-0.4

0.1

-0.9

0.1

0.4
9.5
3.4
11.0
12.4
10.9
9.6
1.7
36.8
:
:
0.8

9.8
9.2

6.0

2.7

13.7
3.7

0.4

0.8

0.3

2.2
13.7
3.4
14.2
21.0
13.7
34.4
27.0
53.5
:
:
3.8

8.5
4.8

5.0

2.6

9.1
0.0

1.1

-0.4

-0.1

-0.6
9.1
5.5
9.9
-15.8
12.0
8.2
7.4
9.9
:
:
4.1

6.7
7.1

5.7

1.4

8.0
0.8

1.9

-0.8

0.0

-0.2
8.0
5.9
9.6
-13.7
11.0
-2.6
-9.4
11.6
:
:
15.0

6.3
6.6

5.5

-0.1

7.8
0.4

1.2

-0.3

0.2

-0.7
7.8
8.5
8.2
-13.0
9.3
2.4
-1.5
9.0
:
:
19.0

4.0
4.1

5.2

-0.5

22.0
10.1

10.7

-2.1

0.1

1.5
22.0
19.9
22.6
72.1
20.7
20.4
30.0
5.7
:
:
35.7

6.6
7.0

2.2

0.0

24.8
5.0

7.2

-1.5

-0.7

0.0
24.8
6.7
35.3
82.5
32.7
-49.0
-77.7
5.0
:
:
-7.7

4.6
4.9

-2.9

1.6

-8.7
-11.8
-6.1
-8.5
-83.2
-1.5
7.4
-20.5
-13.6
3.5
7.3
3.1
-17.3
6.1
9.7
10.9
8.9
-33.8
7.1
7.9

14.8
5.4
-19.7
21.3
24.3
18.0
21.2
6.7
32.3
-49.6
8.4

:
-2.1
-2.8

-3.3

5.8
7.9
14.9
3.5
-37.2
2.6
1.1
-10.1
-28.6
3.9
-0.6
3.6
60.4
-2.2
4.2
4.4
13.1
-33.2
-0.8
-0.7

0.6
-19.8
22.3
12.9
-0.4
0.5
13.3
-4.7
18.4
-4.3
1.1

:
25.5
6.2

-4.7

4.5
5.8
8.1
3.8
11.1
3.5
-4.9
2.9
9.3
0.1
-1.4
-0.7
14.0
-12.9
3.1
3.1
-6.5
-21.6
-4.7
-3.9

1.7
18.7
16.1
-2.3
-0.6
-6.8
9.4
6.2
11.4
-3.8
-3.0

:
-3.1
10.4

18.7

0.9
0.1
2.7
-2.2
6.6
2.6
-4.5
36.6
12.7
2.6
1.6
0.5
-6.4
13.5
4.4
4.9
0.4
62.3
-5.3
-4.3

2.3
3.8
3.3
2.9
0.7
2.7
8.6
-1.8
7.9
0.8
29.2

:
5.5
-2.3

-5.8

6.5
3.7
4.5
2.6
36.0
2.6
6.3
136.7
112.6
0.1
5.0
-2.0
2.4
0.4
1.8
2.0
3.9
-43.7
-1.0
-1.0

-4.4
6.9
-6.8
0.8
-13.8
1.8
4.2
-5.5
5.4
4.1
1.2

:
0.4
-4.6

-7.0

1.9
3.5
5.2
2.1
-8.7
2.9
3.2
-28.6
1.7
2.4
2.2
2.5
-1.1
9.7
3.3
2.4
-9.4
5.1
11.1
11.8

2.2
8.0
12.5
4.1
-4.2
2.6
6.2
14.5
5.9
1.7
3.2

:
1.2
9.4

13.0

4.2
4.2
3.1
5.0
14.3
5.0
3.8
-2.0
19.6
0.7
2.5
0.8
-10.6
21.3
1.4
2.2
-4.5
12.4
-1.9
-1.1

-0.2
-5.4
30.0
-1.4
-6.5
2.3
3.8
7.6
3.4
15.7
2.1

:
-0.9
-2.4

-3.0

:

:

:

:

:

:

:

:
:
-3.5
:
:
12.7
4.4
-26.4
21.1
19.7

21.4
18.4
6.7
29.7
-49.0
0.6
21.8
:

:
:
3.3
:
:
26.1
-1.9
56.4
113.2
13.1

-5.7
19.5
-0.7
28.1
-1.7
-11.4
15.8
:

:
:
6.8
:
:
-1.3
17.8
14.9
-2.2
-9.1

-5.2
19.7
6.3
23.2
8.6
4.4
32.7
:

:
:
3.1
:
:
7.8
2.3
0.4
3.0
18.8

1.6
6.3
-1.6
6.2
-3.4
17.9
5.7
:

21.9
6.6

0.2

-0.2

6.1

0.4
21.9
-0.7
26.2
-5.0
28.6
-1.7
-20.9
6.0

11.3
0.9

0.8

0.3

-0.1

-0.1
11.3
6.3
11.9
27.3
11.1
8.6
28.9
2.6

7.2
-3.2

0.9

-2.9

-0.9

-0.4
7.2
-1.6
8.5
-28.1
10.9
-3.4
-18.3
2.2
400.2

:
:
3.6
:
:
-4.0
2.9
-9.2
0.1
-8.5

-2.9
-0.5
-5.4
0.4
0.3
-4.7
1.2
:

-6.9

5.3
-1.6

-1.8

-0.1

0.1

0.1
5.3
-5.4
6.5
-29.2
8.0
0.3
5.4
-1.2
60.0

:
:
2.9
:
:
3.5
1.8
12.0
3.1
2.6

2.7
15.6
14.5
17.7
0.6
-1.6
20.9
:

-7.0

7.0
0.0

0.8

-0.3

-0.1

-0.4
7.0
14.5
6.4
71.0
4.7
0.6
-8.3
3.4
0.0

:
:
:
:
:
-1.1
-9.3
29.6
-1.5
-6.7

1.0
1.3
7.6
1.2
14.8
-5.3
2.3
:

-5.1

3.8
-1.2

-0.1

-0.2

-0.9

-0.1
3.8
7.6
3.2
32.1
1.9
14.8
57.1
2.8
0.0

16.4

16.6

1.5

-2.0

5.7

6.4

2.1
5.3

3.5

-0.2

0.5
6.0

3.6

-2.5

2.1
4.8

2.9

-4.5

0.7
3.4

3.9

-2.1

3.0
3.1

4.8

-0.4

0.9
3.1

2.6

-1.0

-10.1

-9.0

-7.2

-7.5

-11.9

-19.8

-15.3

-10.4

-10.4

 Government finance statistics – summary tables 2/2016

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

Net acquisition of financial assets

61=(-)33

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

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

79

Government employment (in thousands of persons)

(*) includes lending or borrowing via the EFSF

1995

2000

2005

2006

2007

2008

2009

2010

in million national currency

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

:

:

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

:
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:

:

:

:
:
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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
47 519
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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:
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:
:
:
:
:
:
:
:
:
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:

:

:
:

:

:

:

:
0
0
0
0
0
0
0
0
:
:
:

:

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

:

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:
:
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:
0
0
0
0
0
0
0
0
:
:
:

:

:
:
:
:
:
:
:
:
:
:
:
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:
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:
0
0
0
0
0
0
0
0
:
:
:

:

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

:
0
0
0
0
0
0
0
0
:
:
:

:

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

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:
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:

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:
0
0
0
0
0
0
0
0
:
:
:

:

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

:

:
:

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:

:

:
0
0
0
0
0
0
0
0
:
:
:

:

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

:

:
:

:

:

:

:
0
0
0
0
0
0
0
0
:
:
:

:
:
:
454 013

:

157 462
13 487
28 213
703 305

:

247 933
18 681
67 982
1 051 241

280 811
20 822
103 705
1 196 095

312 501
22 829
108 673
1 364 052

362 878
27 214
-154 221
1 551 434

394 925
33 511
-123 302
1 593 337

399 381
33 601
-136 133
1 620 293

:

:

:

:

:

:

 Government finance statistics – summary tables 2/2016

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
250
908 205
230 421
275 652
94 411
29 477
139 441
139 441
30 532
46 543
61 728
61 728

930 983
732 295
334 900
394 115
3 280
79 707
66 608
52 111
261
949 454
241 607
307 150
102 032
29 885
141 699
141 699
32 039
31 034
64 009
64 009

-213 872

-210 437
-3 435
-213 872

0

-210 437
-3 435

692 377
524 319
297 408
223 631
3 280
79 707
36 273
51 735
343
698 324
110 360
150 543
92 683
25 325
17 950
17 950
228 179
31 790
41 493
41 493

273 612
207 976
37 492
170 484
0
0
28 086
34 466
3 083
287 281
92 954
134 268
9 255
4 429
13 850
13 850
7 629
2 407
22 488
22 488

178 865
0
0
0
0
0
2 249
176 347
270
177 722
38 293
22 340
93
131
109 900
109 900
6 667
271
28
28

20=1-10

-95 038

-66 461

-34 798

-1 217

-18 471

-5 947

-13 669

1 144

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

:

:
:

:

:

:

:
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
:
:
:

:

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

:
:
:

:

:

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

:

:
:

:

:

:

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

Table C - Memorandum items

75
76
77=20+18-76
78

79

420 425
35 076
-83 673
1 701 585

436 303
36 976
-55 751
1 778 499

459 221
38 274
-18 164
1 891 239

484 850
39 617
20 893
2 006 019

522 620
40 471
5 066
2 213 543

:

:

:

:

:

:
:
:
:
:
:
:
:
:
:
:

:
:

:

:
:
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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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:
:
:

:

:
:

:

:

:

:
1 339 233
0
863 852
0
0
475 381
0
0
:
:
:

254 157
29 527
6 019

:

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

:
:
:

:

:

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

:

:
:

:

:

:

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

:

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

:
:
:

:

:

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

:

:
:

:

:

:

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

210 079
10 944
-2 125

58 384
0
1 171

 Government finance statistics – summary tables 2/2016

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

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

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 (in thousands of 
persons)

(*) 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

42.5
33.4
17.7
15.6
0.1
2.8
3.3
2.9
0.1
41.2
10.1
13.7
3.3
1.7
5.4
5.4
1.3
1.0
4.7
4.7

46.1
36.6
18.6
17.9
0.1
3.1
3.4
2.9
0.1
41.6
10.4
14.8
2.1
2.0
6.1
6.1
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

42.3
32.4
14.9
17.4
0.1
2.7
3.1
4.1
0.0
55.3
11.2
13.5
3.1
1.8
5.8
5.8
1.9
13.2
4.9
4.9

38.7
29.0
13.2
15.7
0.1
2.9
2.9
3.9
0.0
48.4
12.0
13.6
6.0
1.8
7.7
7.7
2.0
1.2
4.0
4.0

39.6
29.5
13.6
15.7
0.2
3.9
3.0
3.1
0.0
49.3
12.1
13.5
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
3.6
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
43.9
11.8
13.5
4.6
1.6
7.1
7.1
1.6
0.9
2.9
2.9

45.2
34.9
15.7
19.1
0.1
3.7
3.0
3.6
0.0
45.3
11.5
13.7
4.7
1.5
7.0
7.0
1.5
2.3
3.1
3.1

42.1
33.1
15.1
17.8
0.1
3.6
3.0
2.4
0.0
42.9
10.9
13.9
4.6
1.4
6.4
6.4
1.4
1.4
2.9
2.9

-9.7

-9.5
-0.2
-9.7

0.0

-9.5
-0.2

31.3
23.7
13.4
10.1
0.1
3.6
1.6
2.3
0.0
31.5
5.0
6.8
4.2
1.1
0.8
0.8
10.3
1.4
1.9
1.9

12.4
9.4
1.7
7.7
0.0
0.0
1.3
1.6
0.1
13.0
4.2
6.1
0.4
0.2
0.6
0.6
0.3
0.1
1.0
1.0

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

-13.0

-9.7

-9.8

-5.6

-3.7

-1.8

-0.1

-0.8

-0.3

-0.6

0.1

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0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
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0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
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0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
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0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
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0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
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0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
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0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
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0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
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0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
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0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
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22.4
1.9
4.0

23.6
1.8
6.5

23.5
1.7
8.7

22.9
1.7
8.0

23.4
1.8
-9.9

24.8
2.1
-7.7

24.6
2.1
-8.4

24.7
2.1
-4.9

24.5
2.1
-3.1

24.3
2.0
-1.0

24.2
2.0
1.0

23.6
1.8
0.2

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60.5
0.0
39.0
0.0
0.0
21.5
0.0
0.0
:
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11.5
1.3
0.3

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9.5
0.5
-0.1

2.6
0.0
0.1

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0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
:
:
:

 Government finance statistics – summary tables 2/2016

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

2.6
4.5
6.6
2.7
19.6
8.5
9.5
-27.3
4.7
4.5
4.9
11.4
8.1
1.4
1.6
1.6
4.9
-33.3
3.7
3.7

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

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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

11.4
7.2

8.9

:

12.8
7.7

12.8

:

14.2
4.6

6.3

:

6.0
5.6

2.8

:

6.5
6.9

10.9

:

8.3
8.9

9.3

:

13.3
11.5

11.3
9.6

16.1
19.2

13.8

14.0

13.7

:

:

:

8.8
23.1

2.7

:

1.1
0.3

1.7

:

5.3
4.4

5.0

:

3.8
5.4

4.5

:

5.3
3.5

6.3

:

5.6
3.5

6.1

:

7.8
2.2

10.3

:

(**) or contributions for items 22 to 38

 Government finance statistics – summary tables 2/2016

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

Net acquisition of financial assets

61=(-)33

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

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

79

Government employment (in thousands of persons)

(*) 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
:

:

:
:

:

:

:

:
421 578
-
201 454
35 803
165 651
220 124
125 828
94 296
:
:
445 384

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
:

:

61 762
:

:

330 295
:

:

:

:

:
820 601
-
217 915
52 520
165 395
602 686
447 384
155 302
:
:
924 879

:

:

:

:
1 150 896
-
239 439
49 741
189 698
911 457
743 847
167 610
:
:
1 469 396

:
:
:
:
:
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
:

:

1 073
:

:

:

:

:
1 151 969
-
231 072
44 033
187 039
920 897
729 749
191 148
:
:
1 426 498

:
:
:
:
:
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
:

:

:

66 301
:

-208 551
:

:

69 107
:

:

:

:

:
1 218 270
-
300 346
86 568
213 778
917 924
530 237
387 687
:
:
1 914 703

:

:

:

:
1 009 719
-
506 220
281 252
224 968
503 499
119 114
384 385
:
:
1 398 408

:

:

:

:
1 078 825
-
523 529
276 715
246 814
555 296
139 413
415 883
:
:
1 573 783

203 592
30 382
39 990
963 124

641

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

693

708

720

736

748

762

771

 Government finance statistics – summary tables 2/2016

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

1 716 078
908 203
361 908
544 415
1 880
313 192
108 311
386 372
0
1 440 800
194 728
441 361
20 995
59 849
496 615
428 595
78 041
5 651
143 560
144 516

1 721 902
882 741
375 442
507 004
295
326 243
113 936
398 982
0
1 521 059
205 946
461 762
20 497
62 978
530 147
457 872
84 602
4 467
150 660
153 632

-220 028

-220 028
0
-220 028

0

-220 028
0

1 452 945
699 717
362 274
337 148
295
326 243
51 176
375 809
0
1 238 845
110 165
203 696
10 172
47 047
490 373
444 236
285 765
2 733
88 894
88 728

488 985
183 024
13 168
169 856
0
0
62 760
243 201
0
502 242
95 781
258 066
10 325
15 931
39 774
13 636
18 865
1 734
61 766
64 904

20=1-10

375 473

410 551

331 330

275 278

200 843

214 100

-13 257

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

-6 731

-11 408

-13 635

11 097

361 877
40 532
-50 068
15 723
-195 901
248 048
22 730
-321 345
-
-81 178
-220 920
-19 247

417 282
495 680
67 549
158 122
32 694
233 216
4 099
78 398
-
68 535
12 603
-2 740

342 738
400 528
-45 267
344 767
65 699
53 679
-18 350
57 790
-
-21 681
71 721
7 750

288 913
227 310
35 626
78 746
-57 603
167 407
3 134
-61 603
-
-17 103
-51 275
6 775

189 746
371 735
-14 369
143 559
90 571
134 559
17 415
181 989
-
31 729
122 527
27 733

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

:
141 203
14 062

:
1 010 000
-3 546

:
1 186 620
14 509

:
849 028
-6 240

-142 028

127 141

1 013 546

1 172 111

855 268

:

:

:

:

:

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

:
:
:
:
:
7 460 988
191 316
1 943 883
682 965
4 288 135
13 806
354 689
1 090 677
-
496 933
441 745
151 999
6 370 311
:
Table B - Government debt and link with the deficit

:
:
:
:
:
6 050 460
236 490
1 533 023
605 459
3 314 041
13 153
361 447
1 036 433
-
526 562
365 113
144 758
5 014 027
:

:
:
:
:
:
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
:

:
:
:
:
:

:
:
:
:
:
8 874 918 10 095 681
214 732
2 785 088
737 654
5 977 012
12 943
381 195
1 219 332
-
517 437
517 657
184 238
8 876 349
:

227 719
2 415 245
638 497
5 233 306
12 946
360 151
1 043 583
-
491 434
394 387
157 762
7 831 335
:

-3 646
0
-2 442
250
0
-1 454
-3 646
-
-2 442
250
-1 454

3
3

:

-28 281
0
-3 371
-389
0

-24 521
-28 281
-
-3 371
-389
-24 521

8 018

206 082
347 853
-26 409
145 229
87 419
134 593
7 021
141 771
-
11 782
108 175
21 814

:
841 273
-5 504

846 777

:

:
:
:
:
:
9 726 002
129 192
2 775 125
658 243
5 897 465
:
265 977
713 313
-
382 528
188 840
141 945
9 012 689
:

57=20

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

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

:

-311 625
:

:

96 553
:

:

49 770
:

:

:

:

-51 524
:

135 017
:

-2 189
:

100 703
:

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

:

:

:

:
767 200
-
427 595
203 246
224 349
339 605
29 326
310 279
:
:
1 598 270

:

:

:

:
863 753
-
498 640
213 373
285 267
365 113
27 896
337 217
:
:
1 782 666

:

:

:

:
913 523
-
471 778
172 381
299 397
441 745
75 856
365 889
:
:
2 149 005

:

:

:

:
861 999
-
467 612
101 302
366 310
394 387
31 361
363 026
:
:
2 655 910

:

:

:

:
997 016
-
479 359
114 245
365 114
517 657
127 152
390 505
:
:
3 012 763

:

:

:

:
-3 759
-
-3 370
-3 343
-27
-389
0
-389

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

692 156
96 237
322 601
3 140 371

727 874
101 703
249 800
3 117 433

786

799

809

819

825

:

:

:

:
535 240
-
346 400
63 936
282 464
188 840
126 241
62 599
:
:
:

368 235
59 365
243 629

3 079

-16 336
27 528
12 040
772
2 902
-34
11 848
43 864
-
22 389
14 102
7 373

:
7 752
-739

8 491

:

:
:
:
:
:
397 960
85 540
13 334
79 800
79 547
:
139 739
534 300
-
138 280
329 206
66 814
-136 340
:

:

36 503
:

:

:

:

:
465 535
-
136 329
53 652
82 677
329 206
911
328 295
:
:
:

359 639
42 338
6 171

 Government finance statistics – summary tables 2/2016

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

54.6
28.9
11.5
17.3
0.1
10.0
3.4
12.3
0.0
45.9
6.2
14.1
0.7
1.9
15.8
13.6
2.5
0.2
4.6
4.6

55.2
28.3
12.0
16.3
0.0
10.5
3.7
12.8
0.0
48.8
6.6
14.8
0.7
2.0
17.0
14.7
2.7
0.1
4.8
4.9

-7.1

-7.1
0.0
-7.1

0.0

-7.1
0.0

46.6
22.4
11.6
10.8
0.0
10.5
1.6
12.1
0.0
39.7
3.5
6.5
0.3
1.5
15.7
14.3
9.2
0.1
2.9
2.8

15.7
5.9
0.4
5.4
0.0
0.0
2.0
7.8
0.0
16.1
3.1
8.3
0.3
0.5
1.3
0.4
0.6
0.1
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

8.8

6.4

6.9

-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

:

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

1.0

1.0

0.5

-0.1

0.1

0.1

0.0

0.5

-0.2

-0.4

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

11.0
14.6
0.4
6.8
2.5
3.4
1.4
3.6
-
0.9
2.0
0.7

13.0
1.5
-1.8
0.6
-7.0
8.9
0.8
-11.5
-
-2.9
-7.9
-0.7

14.1
16.7
2.3
5.3
1.1
7.9
0.1
2.6
-
2.3
0.4
-0.1

11.2
13.0
-1.5
11.2
2.1
1.7
-0.6
1.9
-
-0.7
2.3
0.3

-0.4

9.2
7.2
1.1
2.5
-1.8
5.3
0.1
-2.0
-
-0.5
-1.6
0.2

0.4

6.1
11.9
-0.5
4.6
2.9
4.3
0.6
5.8
-
1.0
3.9
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

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

:
:
:

:
:
:

:
15.4
0.5

:
7.4
-0.6

:
-7.5
-2.5

:
-9.2
11.2

:
8.6
-2.4

:
8.0
-0.2

:
-4.7
0.4

:
4.8
0.5

:
32.9
-0.1

:
37.8
0.5

:
27.2
-0.2

:

:

:

:

:

:

:

:

:

:

:

:

:

:
:
:
:
:

:
:
:
:
:

:
:
:
:
:

:
:
:
:
:

:
:
:
:
:

:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
: 103.0 169.2 193.1 195.3 178.4 202.5 212.5 193.9 204.0 242.9 282.6 323.8
8.7
6.9
:
64.3
89.3
:
23.7
23.2
:
70.9 105.1 110.8 104.6 111.8 139.6 166.6 191.7
:

8.8
37.0
41.6
69.1

10.6
18.6
20.8
40.4

9.9
50.1
40.1
82.5

10.5
55.2
39.9
75.1

7.3
76.9
20.3

8.6
48.4
28.9

8.5
51.7
29.6

6.1
50.7
20.5

8.0
51.7
20.4

6.2
63.3
22.2

:
:
:
:
:

:
:
:
:
:

:
:
:
:
:

:
:
:
:
:

:
:
:
:
:

:
:
:
:
:
:
:
:

12.4
57.8
-
11.2
41.1
5.5

12.4
32.2
-
13.5
14.6
4.1

12.7
46.9
-
11.7
30.3
4.9

12.2
39.1
-
16.6
16.6
5.9
70.8 122.3 135.3 139.8 124.2 154.4 164.1 160.1 169.1 207.4 249.4 284.7
:

12.7
55.6
-
10.0
39.2
6.4

11.3
54.2
-
12.0
35.2
7.0

11.5
48.1
-
21.2
20.7
6.1

11.9
48.4
-
20.9
21.4
6.1

12.1
33.8
-
16.7
12.2
4.9

12.2
35.0
-
17.8
12.3
4.9

11.5
35.5
-
16.2
14.4
4.9

11.5
33.2
-
15.6
12.6
5.0

:

:

:

:

:

:

:

:

:

:

:

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

0.0
0.0

0.3

6.6
11.2
-0.8
4.7
2.8
4.3
0.2
4.5
-
0.4
3.5
0.7

:
27.0
-0.2

0.0

:

:

:
:
:
:
:
-0.9 312.0
4.1
0.0
-0.1
89.0
21.1
0.0
0.0 189.2

-0.8
-0.9
-
-0.1
0.0
-0.8

8.5
22.9
-
12.3
6.1
4.6
289.1
:

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 (in thousands of 
persons)

(*) includes lending or borrowing via the EFSF

:

:
:

:

:

:

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

:

:
:

:

:

:

:
28.0
-
13.4
2.4
11.0
14.6
8.3
6.3
:
:
29.5

:

3.1
:

:

:

:

:
41.3
-
11.0
2.6
8.3
30.3
22.5
7.8
:
:
46.5

:

14.9
:

:

:

:

:
52.0
-
10.8
2.2
8.6
41.1
33.6
7.6
:
:
66.3

:

0.0
:

:

:

:

:
49.0
-
9.8
1.9
8.0
39.2
31.1
8.1
:
:
60.7

:

2.5
:

:

:

:

:
46.8
-
11.5
3.3
8.2
35.2
20.4
14.9
:
:
73.5

:

-8.6
:

:

:

:

:
41.6
-
20.8
11.6
9.3
20.7
4.9
15.8
:
:
57.6

:

2.7
:

:

-11.2
:

:

:

:

:
41.7
-
20.2
10.7
9.5
21.4
5.4
16.1
:
:
60.8

:

:

:

:
27.5
-
15.3
7.3
8.0
12.2
1.1
11.1
:
:
57.2

:

3.3
:

:

:

:

:
29.1
-
16.8
7.2
9.6
12.3
0.9
11.4
:
:
60.1

:

1.6
:

:

:

:

:
29.7
-
15.4
5.6
9.7
14.4
2.5
11.9
:
:
70.0

:

-1.6
:

:

:

:

:
27.4
-
14.9
3.2
11.7
12.6
1.0
11.6
:
:
84.6

:

4.3
:

:

:

:

:
32.0
-
15.4
3.7
11.7
16.6
4.1
12.5
:
:
96.6

-0.1
:

:

:

:

:
-0.1
-
-0.1
-0.1
0.0
0.0
0.0
0.0

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

22.0
3.1
10.3

23.3
3.3
8.0

:

3.2
:

:

:

:

:
17.2
-
11.1
2.1
9.1
6.1
4.0
2.0
:
:
:

11.8
1.9
7.8

0.1

-0.5
0.9
0.4
0.0
0.1
0.0
0.4
1.4
-
0.7
0.5
0.2

:
0.2
0.0

0.0

:

:
:
:
:
:
12.8
2.7
0.4
2.6
2.6

4.5
17.1
-
4.4
10.6
2.1
-4.4
:

:

1.2
:

:

:

:

:
14.9
-
4.4
1.7
2.7
10.6
0.0
10.5
:
:
:

11.5
1.4
0.2

 Government finance statistics – summary tables 2/2016

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

:
:
:

:

:

:
:
:
:
:

:

:
:
:
:
:
19.5
-11.4
36.3
17.2
28.7
53.1
-5.5
0.8

-5.1
2.0
16.2
27.9
:

:
:
:
:
:
1.3
-19.0
12.5
21.3
-9.5
18.0
-0.5
23.2

4.6
42.7
12.1
-6.6
:

:
:
:
:
:
24.4
55.4
20.8
22.9
29.3
54.4
-2.7
28.9

32.2
32.3
7.0
22.3
:

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

:

:
:

:

:

:

:
:
:
:
:
:
:
:
:
:
:

Table C - Memorandum items

75
76
77=20+18-76
78

79

7.0
7.0

19.1

0.4

(**) or contributions for items 22 to 38

:

-1.4
:

:

:

:

:
-1.4

-5.2
12.5
-9.0
2.0
-3.8
9.9
:
:
19.2

10.3
2.0

3.8

1.7

:

24.9
:

:

:

:

:
24.9

4.0
35.9
-4.6
42.7
75.0
4.9
:
:
4.1

6.8
2.7

-0.3

0.1

:

29.2
:

:

:

:

:
29.2

24.1
33.7
20.5
32.3
41.6
14.1
:
:
28.5

5.4
2.4

3.8

0.1

:
:
:
:
:
17.6
-17.9
31.1
17.9
13.8
50.0
33.2
14.3

-14.4
28.8
32.2
19.3
:

:

13.2
:

:

:

:

:
13.2

-13.7
-16.0
-12.7
28.8
35.7
12.2
:
:
19.1

4.2
7.3

10.0

0.1

:
:
:
:
:
22.4
19.0
7.9
27.8
31.5
-17.0
10.6
5.0

1.8
10.4
-14.6
30.7
:

:

8.1
:

:

:

:

:
8.1

2.4
-14.6
9.3
10.4
9.9
11.6
:
:
9.3

4.2
4.4

11.6

0.0

:
:
:
:
:
27.1
32.4
66.2
6.9
21.1
9.6
8.7
37.3

6.5
51.2
24.4
23.2
:

:

40.3
:

:

:

:

:
40.3

9.9
-5.3
14.7
51.2
66.3
7.9
:
:
58.9

6.7
8.3

11.4

1.7

:
:
:
:
:
7.3
0.7
-3.6
6.6
16.4
0.9
8.4
1.9

-5.1
1.0
23.1
9.6
:

:

0.1
:

:

:

:

:
0.1

-3.5
-11.5
-1.4
1.0
-1.9
14.0
:
:
-2.9

7.0
9.9

6.1

2.2

:
:
:
:
:
1.3
-3.2
42.3
-35.8
-4.7
-17.4
-1.0
8.2

33.3
-0.3
21.4
-1.5
:

:

5.8
:

:

:

:

:
5.8

30.0
96.6
14.3
-0.3
-27.3
102.8
:
:
34.2

9.6
9.5

10.9

1.6

:
:
:
:
:
5.8
-7.8
-29.9
15.9
38.4
12.2
-5.1
-17.3

64.7
-45.1
-18.4
16.0
:

:

-17.1
:

:

:

:

:
-17.1

68.5
224.9
5.2
-45.1
-77.5
-0.9
:
:
-27.0

8.7
8.3

-6.7

1.9

:
:
:
:
:
11.9
5.4
14.0
9.5
12.4
-0.8
9.7
7.4

5.0
10.3
5.9
13.3
:

:

6.8
:

:

:

:

:
6.8

3.4
-1.6
9.7
10.3
17.0
8.2
:
:
12.5

5.4
7.0

6.6

1.2

:
:
:
:
:
-1.6
-22.9
5.7
-25.4
1.7
-7.8
9.7
-24.7

-13.9
-38.8
-12.2
5.2
:

:

-28.9
:

:

:

:

:
-28.9

-18.3
-26.6
-9.1
-38.8
-79.0
-25.4
:
:
1.6

5.7
7.9

7.8

1.9

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
1.5

2.8

:

:
:
:
:
:
11.8
39.9
8.3
5.7
13.5
-3.9
7.3
9.8

12.8
7.5
5.2
12.2
:

:

12.6
:

:

:

:

:
12.6

16.6
5.0
27.2
7.5
-4.9
8.7
:
:
11.5

5.4
9.0

6.2

1.7

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

-4.1
19.6
5.4

:
16.7
-0.3

20.2

1.9
-2.8
3.9
-6.7
-16.3
7.1
5.3
9.2

6.6
6.1
5.6
1.7
4.3
6.2
6.0
8.7
28.5
11.7
9.7

3.0
18.6
4.1
-8.4
3.9
0.9
-5.6

-3.4
-11.6
4.5

:
15.9
1.3

18.4

0.3
-2.8
3.7
-6.9
-84.3
4.2
5.2
3.3

5.6
5.8
4.6
-2.4
5.2
6.8
6.8
8.4
-21.0
4.9
6.3

4.2
-6.3
5.9
14.2
2.6
4.8
17.4

6.5
31.1
17.6

:
9.6
-0.6

10.9

:

:

:

:
:
:
:
:
23.3
-19.1
26.8
12.8
29.4
5.0
-1.9
5.2

-5.6
21.0
5.0
27.0
:

:

5.8
:

:

:

:

:
5.8

-5.4
-19.2
5.0
21.0
171.9
8.5
:
:
20.6

5.5
2.8

3.6

1.3

:
:
:
:
:
19.0
19.0
24.2
-6.5
22.0
-6.2
1.5
-4.3

-1.1
-10.7
3.8
22.9
:

:

-5.6
:

:

:

:

:
-5.6

-0.9
-41.2
22.3
-10.7
-58.7
-0.8
:
:
23.6

6.1
7.2

2.3

1.2

:
:
:
:
:
13.8
-5.7
15.3
15.5
14.2
0.0
5.8
16.8

5.3
31.3
16.8
13.3
:

:

15.7
:

:

:

:

:
15.7

2.5
12.8
-0.3
31.3
305.4
7.6
:
:
13.4

5.2
5.7

-0.7

0.7

 Government finance statistics – summary tables 2/2016

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

Net acquisition of financial assets

61=(-)33

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

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

79

Government employment (in thousands of persons)

(*) 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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:
:

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 2/2016

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

209 054
127 163
38 696
87 569
898
42 523
29 993
9 649
-274
207 507
27 564
46 998
4 423
21 615
69 148
62 766
13 422
5 275
19 061
18 945

213 599
130 442
39 116
90 360
966
43 160
30 648
9 703
-353
216 802
28 609
47 706
4 084
20 583
71 343
64 740
15 295
9 922
19 261
19 117

215 562
131 350
39 205
90 975
1 171
43 669
31 305
9 154
84
217 502
29 311
48 442
3 796
20 637
72 624
65 831
15 320
8 156
19 216
19 099

225 687
138 158
39 316
97 836
1 006
44 443
31 708
11 359
19
218 778
29 807
49 079
3 709
21 263
74 305
66 832
15 806
5 458
19 350
19 273

-43 916

-41 024
-2 892
-43 916

0

-41 024
-2 892

71 301
64 223
37 501
26 722
0
61
3 982
2 701
334
67 791
6 353
7 398
1 886
3 901
343
189
38 395
3 571
5 945
5 867

91 041
47 048
1 259
44 890
899
174
16 496
25 414
1 909
88 840
9 816
26 960
925
16 036
11 549
8 884
12 525
3 513
7 516
7 517

45 526
26 887
556
26 225
107
123
11 222
6 486
807
45 978
12 423
14 310
867
1 246
4 370
1 611
5 615
1 259
5 889
5 888

61 736
0
0
0
0
44 085
8
17 783
-140
60 086
1 215
412
31
81
58 044
56 147
295
7
1
1

20=1-10

4 675

1 547

-3 203

-1 940

6 909

3 510

2 202

-452

1 650

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

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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
623 611

:

70 577
18 308
-2 249
634 776

:

71 974
18 734
-1 457
643 784

:

73 113
18 461
7 798
645 556

:

14 962
5 039
4 415

31 017
8 072
1 645

23 611
5 342
95

3 524
8
1 644

 Government finance statistics – summary tables 2/2016

139

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

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

33.6
20.5
6.2
14.2
0.2
6.8
4.8
1.5
-0.1
34.2
4.5
7.5
0.6
3.2
11.2
10.2
2.4
1.6
3.0
3.0

33.5
20.4
6.1
14.1
0.2
6.8
4.9
1.4
0.0
33.8
4.6
7.5
0.6
3.2
11.3
10.2
2.4
1.3
3.0
3.0

35.0
21.4
6.1
15.2
0.2
6.9
4.9
1.8
0.0
33.9
4.6
7.6
0.6
3.3
11.5
10.4
2.4
0.8
3.0
3.0

-6.8

-6.4
-0.4
-6.8

0.0

-6.4
-0.4

11.0
9.9
5.8
4.1
0.0
0.0
0.6
0.4
0.1
10.5
1.0
1.1
0.3
0.6
0.1
0.0
5.9
0.6
0.9
0.9

14.1
7.3
0.2
7.0
0.1
0.0
2.6
3.9
0.3
13.8
1.5
4.2
0.1
2.5
1.8
1.4
1.9
0.5
1.2
1.2

7.1
4.2
0.1
4.1
0.0
0.0
1.7
1.0
0.1
7.1
1.9
2.2
0.1
0.2
0.7
0.2
0.9
0.2
0.9
0.9

9.6
0.0
0.0
0.0
0.0
6.8
0.0
2.8
0.0
9.3
0.2
0.1
0.0
0.0
9.0
8.7
0.0
0.0
0.0
0.0

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

-0.5

-0.3

1.1

0.5

0.3

-0.1

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

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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 (in thousands of 
persons)

(*) includes lending or borrowing via the EFSF

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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

11.1
2.9
-0.4

11.2
2.9
-0.2

11.3
2.9
1.2

2.3
0.8
0.7

4.8
1.3
0.3

3.7
0.8
0.0

0.5
0.0
0.3

 Government finance statistics – summary tables 2/2016

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
2.8
-7.6
8.2
2.4
2.0
2.4
-21.7
-0.7
-0.7

2.2
2.6
1.1
3.2
7.5
1.5
2.2
0.6
28.9
4.5
3.8
1.5
-7.7
-4.8
3.2
3.1
13.9
88.1
1.0
0.9

0.9
0.7
0.2
0.7
21.2
1.2
2.1
-5.7
-123.8
0.3
2.5
1.5
-7.0
0.3
1.8
1.7
0.2
-17.8
-0.2
-0.1

4.7
5.2
0.3
7.5
-14.0
1.8
1.3
24.1
-77.0
0.6
1.7
1.3
-2.3
3.0
2.3
1.5
3.2
-33.1
0.7
0.9

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

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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

:

2.6
2.5

1.8

:

2.0
2.3

1.4

:

1.6
-1.5

0.3

:

 Government finance statistics – summary tables 2/2016

141

Metadata 

3 

3 Metadata 

Government finance statistics – summary tables 2/2016 

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)
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
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

GDP

78

79

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

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 (in thousands of persons)

EMP

Government employment (number of persons in thousands)

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

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

 Government finance statistics – summary tables 2/2016

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