Spreadsheet: 271e8ea3-b7cb-4c8d-9bad-d84f604c873f
Sheet: Footnotes

Footnotes from the SIPRI Yearbook 2013, written primarily for the data covered in it (2003-2012). As the data is
comparable over time the footnotes should, by implication, also be valid for the data for 1988-2002.
The following special notes are used in each worksheet
† | Figures for these countries do not include military pensions
‡ | Figures for these countries are for current spending only  (i.e. exclude capital spending)
§ | Figures for these countries are for the adopted budget, rather than actual expenditure
¶ | Figures for these countries do not include spending on paramilitary forces
‖ | This country changed or redenominated its currency during the period; all current price local currency figures have been converted to the latest currency.
Numbered footnote references can be found in each of the data sheets
1 | The figures for Algeria are budget figures from 2004. In July 2006 the Algerian government issued supplementary budgets increasing the total expenditure by 35 per cent. It is not clear if any of these extra funds were allocated to the military.
2 | The figures for Libya up to 2008 do not include development expenditure, which in 2008 amounted to 1,000 million dinar. The figures for 2012 are not necessarily comparable to those from earlier years.
3 | Morocco changed their financial year in 2000. Previously it had operated a July-June financial year, which changed to January-December from 2001. The local currency figure shown for 2000 is the sum of the figure for FY 1999-2000 (5,754m [NAME]) and the figure for a special 6-month financial year from July-December 2000 (8,210m [NAME]).
4 | It should be noted that the rate of the implementation of the Angolan budget could vary considerably. Military expenditure for Angola should be seen in the context of highly uncertain economic statistics due to the impact of war on the Angolan economy.
5 | Investment expenditure for CAR for 2005 amounted to 775 000 CFA. francs.
6 | Chad's military expenditure increased sharply after 2005 due to conflict in the east of the country, with exceptional military expenditure financed by oil revenues. Figures for 2006 are not available, but available information suggests a large increase over 2005, and a smaller increase from 2006 to 2007.
7 | The figures for the Democratic Republic of Congo do not include profits from extensive military-run mining operations. Until 1997 the DRC was know as Zaire.
8 | Figures for Côte d'Ivore are for the adopted budget up to 2003.
9 | Figures for Eritrea in 1995 include expenditure for demobilization.
10 | The figure for Ethiopia in 1999 includes an allocation of 1 billion birr in addition to the original defence budget.
11 | The figures for [NAME] exclude off budget spending financed by the Provisions pour [NAME] (PIH), an investment fund based on tax revenues from foreign oil companies active in Gabon (see International Monetary Fund (IMF), [NAME]: Request for Stan-by Arrangement-Staff Report; Staff Statement; Press Relase on the Executive Board Discussion; and Statement by the Executive director for Gabon, Country Report no. 07/174 (IMF: Washington, DC, May 2007), p. 13.
12 | The 2009 Budget Speech by the Minister of Finance gave figures for the Ministry of Defence budget of 381 million and 2XX million dalasis respectively for 2008 and 2009. However these figures represent a different definition of military expenditure than earlier figures, so cannot be used to form a consistent series. They would imply a much higher increase in spending in 2008 than is likely to be the case.
13 | The figures for Ghana in 2001 and from 2006 are for the adopted budget rather than actual spending. Estimates of Ghana’s GDP from the IMF were revised substantially upwards in 2012. As a result, the figures for Ghana for military expenditure as a share of GDP shown in table 3.10 are substantially lower than those shown in previous editions of the Yearbook and the online database. The figures for Ghana from 2006 are for the adopted budget rather than actual spending.
14 | The figures for Guinea might be an underestimate as the IMF reports large extra-budgetary spending for the military.
15 | An armed conflict broke out in Guinea Bissau in 1998, which led to a substantial increase in defence expenditure, especially in 2000/01. According to the IMF, the increase was financed by a credit from the banking system, and by promissory notes. Due to the conflict, no data data is available for 1999 and the consistency before and after this year is uncertain.
16 | Figures for Madagascar include expenditure for the gendarmerie and the National Police.
17 | Figures for Mauritania are for operating expenditures only.
18 | Figures for Mozambique include expenditure for the demobilization of government and RENAMO soldiers and the formation of a new unified army from 1994 onwards.
19 | The figures for Namibia for 1999 refer to the budget of the Ministry of Defence only. In addition to this the 1999 budget of the Ministry of Finance includes a contingency provision of N$104 million for the Namibian military presence in the Democratic Republic of the Congo (DRC). The figures for 2002 include a supplementary allocation of N$78.5 million.
20 | Figures for Nigeria before 1999 are understated because of the use by the military of a favourable specific dollar exchange rate.
21 | The figures for Rwanda for 1998 are from the official defence budget. According to the IMF there are additional sources of funding for military activities, both within the budget and extra-budgetary. The figures for 2005 and 2006 include allocations for the African Union (AU) peacekeeping missions. Rwanda switched from a January-December to a July-June Fiscal Year from July 2009, in accordance with the East Africa Community guidelines. A bridging 6-month mini-budget was enacted for the first half of 2009.
22 | Senegal's expenditure for paramilitary forces in 1998 amounted to 21 100 million CFA francs.
23 | The figures for Sierra Leone in 1998 and 1999 are not available due to the coup d'etat and subsequent civil war. It is not clear whether the data before and after these years are based on the same definition.
24 | South Sudan became independent from Sudan on July 9th 2011. Under the terms of the Comprehensive Peace Agreement of 2005, southern Sudan was governed by the autonomous Government of Southern Sudan within the Sudanese state pending a referendum on final status in 2011. Figures for South Sudan prior to 2011 refer to the military spending of the Government of Southern Sudan on the Sudan Peoples Liberation Army (SPLA). South Sudan changed currency upon independence from the Sudanese Pound to a new currency, the South Sudanese Pound, at a rate of 1 for 1. Conversion to the new currency therefore does not affect the figures.
25 | The figures for Sudan are for spending on defence and security.
26 | The figures for 2008-2011 are estimates based on an estimated share of the Defence, Public Order and Safety budget, and are subject to considerable uncertainty.
27 | Zimbabwe abandoned the Zimbabwean dollar in April 2009 and now mainly uses the US dollar. All figures for Zimbabwe have been converted into US$ at the market exchange rate for the year in question. Due to lack of meaningful price data in 2008  due to hyperinflation, it is not possible to provide a constant price series for Zimbabwe before 2009. The figure in 1999 includes a supplementary allocation of New Z$ 1.8 million (US$51.9 million).
28 | Costa Rica has no armed forces. Expenditure for paramilitary forces, border guard, and maritime and air serveillance is less than 0.05% of GDP.
29 | Figures for Cuba are for Defence & Internal Order. The figures shown in table 5A.3 are for current US$, converted at the official exchange rate for each year, instead of constant price (2008) US$, due to the lack of reliable inflation data for Cuba. Data for military expenditure as a share of GDP are not shown due to the lack of reliable GDP data for Cuba.
30 | The figures for El Salvador include military pensions from the Armed Forces Pensions Fund for 2002-2010. For 2011, and 1988-2001, the figures include an estimate of $75m. as an average for pensions, as figures are not available. The pensions figures may be slightly overestimated as they include financial investments by the Pensions Fund, which amounted to $17m. in 2010.
31 | The Haitian defence forces were disbanded in 1994 and replaced by the national police which also has coast guard functions.
32 | The figures for Honduras do not include arms imports.
33 | The figures for Nicaragua includes military aid from USA and Taiwan for the years 2002 - 2009 of 12.5, 16.9, 13.6, 11.1, 7.3, 28.8, 12.2 and 11.6 million gold cordobas, respectively.
34 | The Panamanian defence forces were disbanded in 1990 and replaced by the national guard, consisting of the national police and the air and maritime services.
35 | All figures for the USA are for financial year (1 Oct. of the previous year-30 Sep. of the stated year) rather than calendar year.
36 | The figures for Bolivia include some expenditure for civil defence.
37 | The figures for Chile are for the adopted budget. The figures for Chile have been extensively revised compared to previous editions of the database. This is due to 1) receiving new, more complete data from the Chilean authorities and 2) Following a review, SIPRI has decided that the Carabineros should not be considered a paramilitary force from 1990 onwards, and have therefore been excluded from the SIPRI figures. This means that the figures for Chile are considerably lower than previously reported. The figures for Chile include direct transfers from the state-owned copper company Corporacion Nacional del Cobre (CODELCO) for military purchases. Since 2004, the MOD has built up a surplus from unspent portions of these transferred funds, which in 2011 were placed in a Strategic Contingency Fund for future equipment spending. The SIPRI figures continue to count the transfers from CODELCO rather than actual spending.
38 | The figures for Colombia in 2002 – 2007 include special allocations totaling 2.5 billion pesos from a war tax decree of 12 August 2002. Most of these allocations were spent between 2002-2004.
39 | Ecuador changed its currency from the sucre to the US dollars on 13 March 2000, at a rate of one dollar to 25 000 sucres. The current price figures for each year  represent the dollar value of military expenditure at the market exchange rate for that year.
40 | The figures for Guyana from 2000-2011 are for current expenditure only. Capital expenditure for 2003 to 2006 amounted to 147,154,155 and 172 million Guyana Dollars respectively. The figures for 2000-2011  may not be directly comparable to those from 1988-1995.
41 | The figures for Paraguay in 2003 are for the modified budget, rather than actual expenditure.
42 | The figures for Peru before 2000 are based on data from the Peruvian Ministry of Defence and are suspected to come from different stages of the budget process. The figures for Peru from 2005 do not include the transfer of 20% of gas production revenues from state-owned company CAMISEA for the armed forces and national police.
43 | The figures for Venezuela exclude an unknown amount of additional funding from the National Development Fund FONDEN, created in 2005 and funded by contributions from the Central Bank and the state oil company PDVSA. Figures for Venezuela for the years 1991-1997  and for the most recent year, are for the adopted budget rather than for the actual expenditure.
44 | The figures for Kyrgyzstan include spending on internal security, accounting for a substantial part of total military spending.
45 | The coverage of the series for Turkmenistan varies over time due to classification changes in the Turkmen system of public accounts.
46 | The figures for Uzbekistan expressed in constant US dollars should be seen in the light of considerable difference beetwen the official and the unofficial exchange rates.
47 | The local currency figure for [NAME] for 2003 is for a special 15-month FY from Jan. 2003 to Mar. 2004. FYs up to 2002 are Jan.–Dec, those from 2004 onwards are Apr.–Mar.
48 | The figures for China are for estimated total military expenditure, including estimates for items not included in the official defence budget. On the estimates in local currency and as share of GDP for the period 1989-98, see [NAME], The military expenditure of China, 1989 to 98, SIPRI Yearbook 1999: Armaments, Disarmament and International Security (Oxford University Press: Oxford, 1999), pp. 349. The estimates for the years 1999-2011 are based on: publicly-available figures for official military expenditure and for certain other items; estimates based on official data and Prof. [NAME]'s methodology for others; for the most recent years, where no official data is available for certain items, estimates are based on either the percentage change in official military expenditure, recent trends in spending in the same category, and in the case of the commercial earnings of the Peoples Liberation Army (PLA), on the assumption of a gradual decrease.
49 | The figures for Indonesia exclude substantial off-budget funds received by the armed forces from a variety of sources including revenues from military-owned foundations and co-operatives, and the leasing of land from the private sector. The size of these revenues are not known, but are thought to be small as a percentage of overall military spending.
50 | The figures include the budgeted amount for the Special Action Committee on [NAME] (SACO) and exclude military pensions.
51 | The figures for North Korea are as  reported by North Korean Authorities. They do not include investment in the arms industry and R&D in dual-use technology, or various social welfare services provided through the military sector. Due to lack of a credible exchange rate between the North Korean won and the US dollar no dollar estimates can be provided.
52 | The figures for South Korea do not include spending on 3 **special funds** for relocation of military installations, relocations of US bases, and Welfare for Troops. These amounted to 449.3 billion, 1048.8, 1285.2 and 916.7 billion Won in 2009, 2010, 2011 and 2012 respectively.
53 | The figures for Myanmar(Burma) are not presented in US dollar terms owing to the extreme variation of in stated the exchange rate between the kyat and the US dollar. Stated exchange rates vary from 6.076 to 960 Kyat/US$ (2003). The figures for 2011 and 2012 are from the official state budget, and may not be directly comparable with earlier figures which are from secondary sources. The new 2011 constitution also allows the chief of staff of the armed forces to draw unlimited additional funds from a *special fund* without the consent of parliament. It is not known if this facility has been used in 2011 or 2012.
54 | The figures for the Philippines are slightly overstated as they include spending on Veterans Affairs. Up to 2010 these amounted to around 1b. pesos or less, but in 2011 and 2012 this increased to 13.9b. and 8.3b. [NAME] respectively.
55 | The local currency figure for Timor-Leste for 2007 is for a special 6-month FY July-Dec. 2007. Previous FYs, up to 2006/2007, are July-June; FYs from 2008 are Jan.-Dec. Estimates of Timor Leste's GDP from the IMF were revised very substantially upwards in 2012 due to the inclusion of oil and gas revenues that were previously excluded. (CHECK!) As a result, the figures in table 3.10 for Timor Leste's military spending as a share of GDP are much lower than those shown in previous editions of the SIPRI Yearbook or in the online database.
56 | The figures for Afghanistan are for core budget expenditure on the Afghan National Army. Military aid from foreign donors, which in 2009 included $4 billion from the USA, 16 times Afghanistan’s domestic military expenditure, is not included.
57 | The figures for India include expenditure on the paramilitary forces of the Border Security Force, the Central Reserve Police Force, the Assam Rifles, the Indo-Tibetan Border Police and, from 2007 the Sashastra Seema Bal but do not include spending on military nuclear activities.
58 | Figures for Pakistan are for current expenditure. They do not include spending on paramilitary forces - the Frontier Corps (Civil Armed Forces) and Pakistan Rangers. For 2008, 2009, 2010 and 2012, these totaled 16.7, 20.8, 31.4 and 43.1 billion rupees respectively. Defence spending in the Public Sector Development Plan amounted to 2.3, 5, 3.9, 1.4 and 2.0 billion rupees in 2008-2012 respectively.
59 | The figures for Sri Lanka for 2000 do not fully reflect the special allocation of 28 billion rupees for war-related expenditure.
60 | For the years 1998–2002 Fiji's spending on military pensions amounted to roughly 3.5 per cent of annual military spending.
61 | Figures for Papua New Guinea are for the recurrent part of the budget. For the years 2008-2012, development expenditure amounted to 6 million, 25.2 million, 0 kina, 7.4 million kina and 27 million kina, respectively.
62 | The figures for Albania prior to 2006 do not fully include pensions.
63 | If the figures for [NAME] were to include military pensions they would be 15-20% higher.
64 | The figures for [NAME] for 2011 and 2012 include allocations of 1087 and 1123 million manats respectively for "special defence projects" in addition to the main defence budget.
65 | The figures for Bosnia and Herzegovina from 2005 onwards are for the armed forces of Bosnia and Herzegovina, which was formed in 2005 from the Croat-Bosniac army of the Federation of Bosnia and Herzegovina and the Bosnian Serb Army of Republika Srpska. The figures prior to 2005 include expenditure for both the army of the Federation of Bosnia and Herzegovina and the Army of Republika Srpska. Data for Bosnia and Herzegovina does not include spending on arms imports.
66 | NATO has provided figures for Bulgaria including pensions from 2006-2008: 1393, 1712 and 1749 million Leva for 2006, 2007 and 2008 respectively.
67 | The figures for Croatia for 2004-10 include sums allocated from central government expenditure for repayments on a loan for a military radar system. The sums allocated were 160, 431.1, 147.8, 91.4, 53.2, 54.6 and 55.2 million Koruny in 2004-2010 respectively. Payments continued in 2011, but figures are not available, so a figure of 55.2 million Koruny has been included in the figures for 2011 as an estimate. Information is not available on whether repayments continued in 2012 and no estimate has been included.
68 | The figures for the Czech Republic do not include military aid to Afghanistan or Iraq. Aid to Afghanistan was 18.7 million koruny in 2004 and 612.6 million koruny in 2007. Aid to Iraq was 1.1 million koruny in 2005.
69 | Czechoslovakia was divided into the Czech Republic and the Republic of Slovakia on 1 Jan. 1993. Figures in the table for constant dollars are based on subsequent CPI and exchange rate data for the Czech Republic, and should be interpreted with caution.
70 | Estonia merged their Border Guard Service with the National Police in 2010, and are no longer classed as a paramilitary force by SIPRI. This accounts for much of the decrease in Estonian military spending in 2010.
71 | The figures for France from 2006 are calculated with a new methodology due to a change in the French budgetary system and financial law.
72 | The budget figures for Georgia for 2003 are believed to be an underestimation of actual spending because of the political turmoil during the year.
73 | The German Democratic Republic (GDR, East Germany) ceased to exist in Oct. 1990 when it was unified with the Federal Republic of Germany (West Germany). The figures for GDR in constant US dollars are based on subsequent price and exchange rate data for the united Germany, and should be interpreted with caution.
74 | The figures for Greece for 2012 should be treated with caution, as the economic and fiscal crisis may lead to actual expenditure being significantly lower than the revised budget that has been used as a basis for the current estimate.
75 | Iceland does not have an army/military. The figures for Iceland relate to spending on maintaining the Icelandic Air Defence System, intelligence gathering and military exercises, for which Iceland has been responsible since 2008 NATO membership fees, and spending on the "Vikingasveitin" paramilitary special forces.
76 | The figures for Italy include spending on civil defence, which typically amounts to about 4.5% of the total.
77 | The figures for Latvia do not include allocations for military pensions paid by Russia, which averaged 27 million lats per year over 1996–98.
78 | Due to a change in the way Lithuania reports spending on paramilitary forces, it is possible that the figures up to 2003 include spending on some forces not included from 2004.
79 | The definition of military expenditure for FYROM changed from 2006. Border troops were transfered from the Ministry of Defence to the Ministry of Interior Affairs and part of the military pensions, previously entirely excluded, are now included.
80 | Adding all military items in Moldova's budget, including expenditure on military pensions and paramilitary forces, would give total miltiary expenditure for 2005, 2006 and 2007 of 343, 457 and 530  million lei, respectively.
81 | Montenegro declared its independence from the State Union of Serbia and Montenegro on 3 June 2006 and was accepted as a member of the United Nations on 28 June 2006.
82 | The figures for Poland exclude some defence spending in other ministries, and additional domestic defence spending such as the Armed Forces Modernization Fund and some additional Defence R&D. Between 2004 and 2011 these additional sums varied between about 240 million and 640 million Zlotys.
83 | Figures are for the USSR from 1988-1990, and from Russia from 1992 onwards. No figure is available for 1991. For the sources and methods of the military expenditure figures for the USSR and Russia, see [NAME], J., 'The military expenditure of the USSR and the Russian Federation, 1987–97', SIPRI Yearbook 1998: Armaments, Disarmament and International Security (Oxford University Press: Oxford, 1998), appendix 6D, pp. 243–59.
84 | Montenegro seceded from the State Union of Serbia and Montenegro 3 June 2006.  The figures up to 2005 are for the State Union of Serbia and Montenegro (known as the Federal Republic of Yugoslavia until February 2003) and for 2006 onwards for Serbia alone.
85 | Sweden changed its accounting system in 2001 giving rise to a series break between 2000 and 2001. This break means that the decrease in military expenditure between 2000 and 2001 is overestimated by 1.4 percentage points.
86 | Figures for Switzerland do not include expenditure on military pensions or paramilitary forces, or spending by cantons and local government. From 1990-2006, military spending by cantons and local government typically amounted to between 5-8% of the central government spending figures.
87 | From 2001, the UK moved from a cash based accounting system to a resource based system. The figures for the UK from 2001 are based on the "Net Cash Requirement" figures given in the Annual UK Defence Statistics, which are closest to the old cash definition. The Net Cash Requirement definition differ slightly from the cash definition used up to 2000. The effect on the figures for UK military expenditure is unknown.
88 | Figures for Ukraine are for the adopted budget except in 2011.
89 | Former Yugoslavia including Croatia, Macedonia and Slovenia, has a separate entry up to and including the year 1991. Constant dollar figures are not available due to the lack of reliable economic data for Yugoslavia and its successor states.
90 | The figures for Bahrain do not include extra budgetary spending on defence procurement.
91 | The figures for Iran do not include spending on paramilitary forces such as the Islamic Revolutionary Guards Corps (IRGC).
92 | The figures for Iraq do not include spending on the National Defence Council, the Office of the Chief of the Armed Forces or the Directorate of Disarmament and Integration of Militias, which totaled 308 and 314 billion dinars in 2011 and 2012 respectively.
93 | The figures for Israel from 1988 include supplemental budgets for operations in Occupied Palestine and elsewhere, and an estimate for the paramilitary Border Police.
94 | Figures for Oman are for current expenditure on defence and national security. In 2011, the government enacted a supplemental budget of 1000 million rials, a 12 per cent increase on the original total budget, but it is not known if any of this additional allocation went to military spending.
95 | The figures for Saudi Arabia are for defence and security.
96 | The figures for Syria in US dollars have been converted from local currency using the market exchange rate for the base year of 2011 of 1 dollar = 48.215 syrian pounds. Previously, Syria operated an official exchange rate of 1 dollar = 11.225 Syrian pounds, which was used in previous SIPRI Yearbooks. Syria abolished the official rate in 2007, moving to the parallel market rate that had previously operated unofficially.
97 | The military expenditure of the United Arab Emirates is uncertain and lacking in transparency. Official documents and IMF reports sometimes give figures for defence spending, but only covering "goods and services" i.e. not salaries or military equipment. However, IMF reports give figures for spending on "Abu Dhabi Federal Services", said to be mostly for military spending. We have estimated total UAE military spending by taking 80% of the Federal Services figure, plus, the MOD goods and services figure, or estimates of this where not available.
98 | The Republic of Yemen was formed in 1990 from the merger of the Yemen Arab Republic (North Yemen) and the People's Democratic Republic of Yemen (South Yemen).
99 | North Yemen merged with South Yemen into the Republic of Yemen in 1990. Figures in the table for constant dollars are based on subsequent price and exchange rate data for the united Republic of Yemen, and should be interpreted with caution.