Questionnaire relating to the EDP notification tables
as foreseen under Article 8 of Council Regulation (EC) N° 479/2009, as amended

Set of reporting tables as endorsed by the CMFB on 06/08/2009

Country: XX
Date of response: xx/xx/2011

DD/MM/YYYY

The information is to be filled in the cover page only

Content:
Table 1:
Table 2:
Table 3:
Table 4:
Table 5:
Table 6:
Table 7:
Table 8:
Table 9:
Table 10:
Table 11:
Table 12:
Table 13:

Revision of general government net lending (+)/ net borrowing (-)
and revision of general government consolidated gross debt
Breakdown of financial transactions included in the working balance
Adjustments for sector delimitation in EDP tables
Breakdown of other accounts receivable/payable (F.7) reported in EDP tables
Taxes and social contributions: other accounts receivable/payable (F.7) of general government
Recording of EU flows in EDP tables
Military equipment expenditure (weapons and supporting equipment)
Central government claims, debt cancellation
Guarantees recording
Capital injections, superdividends and privatizations
Public-Private Partnerships (PPPs)
Securitisation operations
Sale and leaseback operations

Notes:
Data are to be consistent with data reported in EDP tables
Not applicable: M ; Not available: L
Blue cells: voluntary items applicable for the April EDP notification
Green cells: automatic compilation
For all "vertical and horizontal checks" cells is used "Comma Style" Format. Thus, cell which is equal to "0.0" (zero) is shown as "-".
Also 1000 separator is used.

THE TOTAL OVERWIEV OF THE VERTICAL CHECKS

0,1

Treshold

2007

2008

2009

2010

2007
OK
OK

2008
OK
OK

2009
OK
OK

2010
OK
OK

-

-

-

-

NC
-

NC
-

NC
-

NC
-

1.617,0
580,0
1.037,0
317,0
10.900,0
NC
NC
NC
NC
NC
NC

968,0
11.868,0
NC
NC
NC
NC
NC

-63,0
11.805,0
NC
NC
NC
NC
NC

5.431,0
17.236,0
NC
NC
NC
NC
NC

L
L

L
L
NC
NC

L
L
NC
NC

L
L
NC
NC

OK
OK
OK

OK
OK
OK
NC
NC
-

OK
OK
OK
NC
NC
-

OK
OK
OK
NC
NC
-

-

-

-

-

-

-

-

-

-

-

-

-

2007
-

2008
-

2009
-

2010
-

2007
-

2008
-

2009
-

2010
-

NC

NC

NC

NC

-

NC

NC

NC

2007
-

2008
-

2009
-

2010
-

2007

2008

2009

2010

-

-

-

-

-

-

-

-

TABLE 1.2
VERTICAL CHECKS

Consolidation (negative amounts)
Consolidation (negative amounts)
TABLE 4

April 2011
October 2010

HORIZONTAL CHECKS 4.1.1.
Taxes - F.79 related to total taxes
Social contributions - F.79 related to D.611
EU flows - Amounts in the line "Other financial assets" (F.7)
Military equipment - Transactions in other receivables F.7 (gov. assets)²

HORIZONTAL CHECKS 4.1.2.
Taxes - F.79 related to total taxes
Social contributions - F.79 related to D.611
EU flows - Amounts in the line "Net incurrence of other financial liabilities"
Military equipment - Transactions in other payables F.7 (gov. liabilities)²

TABLE 5
VERTICAL CHECKS: Stock minus transactions

3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25

Assets

Stocks of other accounts receivable (AF79) - Transactions in other accounts receivable (F79)
AF.79 related to total taxes - F.79 related to total taxes
AF.79 related to D.2 - F.79 related to D.2
AF.79 related to D.5 - F.79 related to D.5
AF.79 related to D.91 - F.79 related to D.91
AF.79 related to D.611 - F.79 related to D.611
Control SUM

[item 1]-[item 2]-[item 6]
[item 2]-[item 3]-[item 4]-[item 5]
[item 7]-[item 8]-[item 12]
[item 8]-[item 9]-[item 10]-[item 11]
VERTICAL CHECKS: Stock minus transactions
Liabilities

Stocks of other accounts payable (AF79) - Transactions in other accounts payable (F79)
AF.79 related to total taxes - F.79 related to total taxes
AF.79 related to D.2 - F.79 related to D.2
AF.79 related to D.5 - F.79 related to D.5
AF.79 related to D.91 - F.79 related to D.91
AF.79 related to D.611 - F.79 related to D.611
Control SUM

[item 13]-[item 14]-[item 18]
[item 14]-[item 15]-[item 16]-[item 17]
[item 19]-[item 20]-[item 24]
[item 20]-[item 21]-[item 22]-[item 23]
TABLE 6
VERTICAL CHECKS
Expenditure made on behalf of the EU > 0 (check if no positive amounts)
Expenditure financed from advance payments > 0 (check if no positive amounts)
Stocks of receivables of S13 against the EU - "Other financial assets" (F.7) EDP T3A
Stocks of payables of S13 against the EU - "Net incurrence of other financial liabilities" EDP T3A

TABLE 7
VERTICAL CHECKS
Deliveries < 0 (check if no negative amounts)
Settlements in kind < 0 (check if no negative amounts)
Cash payments < 0 (check if no negative amounts)
Deliveries < 0 (check if no negative amounts)
Settlements in kind < 0 (check if no negative amounts)
Cash payments < 0 (check if no negative amounts)

TABLE 8
VERTICAL CHECKS
[31.12. (year n-1) outstanding amount of the claim] - [total trans.]- [total other changes] - [31.12. (year n) outstanding amount of the claim]

1. Foreign claims
2. Claims against public corporations
3. Other claims
4. Total central government claims
4.a) of which: claims from guarantees, if any
HORIZONTAL CHECKS
debt cancelation of Total CG claims-sum of debt cancelation in T2A

TABLE 9.2
VERTICAL CHECKS
total decrease trans. > 0 (check if no posisitve amounts)
cash repayment > 0 (check if no posisitve amounts)
direct repayment by the original debtor > 0
other ** > 0 (check if no posisitve amounts)

2007-2010

OK
OK
OK
OK

31.12.(year n) outstanding amount of assumed debt - 31.12.(year n-1) outstanding amount of assumed debt - total
trans. - total other changes
[item13]-[item1]-[item2]-[item10]
[item13t]-[item1(t+1)]

TABLE 10.1
VERTICAL CHECKS I
[item 1]-([item 4]+[item11])
[item 1]-([item 20]+[item23]+[item26])
[item 2]-([item 3]+[item5])
[item 4]-([item 21]+[item24]+[item27])
[item 6]-([item 7]+[item9])
[item 6]-([item 11]+[item12]+[item13]+[item15])
[item 11]-([item 22]+[item25]+[item28])
[item 20]-([item 21]+[item22])
[item 23]-([item 24]+[item25])
[item 26]-([item 27]+[item28])

VERTICAL CHECKS II
[item 1]-([item 3]+[item 7]+[item 8])
[item 2]-([item 5]+[item 6]+[item 7]+[item 8])
[item 10]-([item 12]+[item 13])

TABLE 10.2
HORIZONTAL CHECKS
IV.A item (1)-tab 10.1 I item(4) general government
IV.B item (1)-tab 10.1 I item(11) general government
V.A item (1)+V.B item (1)-tab 10.1 II item(2) general government

-

-

-

-

V.A item (1)-tab 10.1 II item (5) general government-tab 10.1 II item (6) general government-tab 10.1 II item (7)
general government

-

-

-

-

V.B item (1)- tab 10.1 II item (8) general government)
VI.B item (1)-tab 10.1.III item (1) general government
VII.A item (1)-tab 10.1 II item (13) general government
VII.A item (3)-tab 10.1 II item (14) general government

NC
NC

NC
NC

NC
NC

NC
NC

1.1. Revision of general government net lending (+)/ net borrowing (-) B.9
Country: XX
Date of response:
xx/xx/2011

Table 1.1.1. Comparison of net lending (+)/net borrowing (-) notified in April 2011 and October 2010

April 2011
General government net lending (+)/ net borrowing (-)
- Central government
- State government
- Local government
- Social security funds
October 2010
General government net lending (+)/ net borrowing (-)
- Central government
- State government
- Local government
- Social security funds
April 2011 minus October 2010
General government net lending (+)/ net borrowing (-)
- Central government
- State government
- Local government
- Social security funds
- Data are to be equal to those provided in EDP T1

subsector

2007

2008

2009

S.13
S.1311
S.1312
S.1313
S.1314

1.048,0
2.832,0
M
-1.158,0
-626,0

3.389,0
2.703,0
M
-2.634,0
3.320,0

-31.318,0
-19.668,0
M
-3.456,0
-8.194,0

S.13
S.1311
S.1312
S.1313
S.1314

1.048,0
2.832,0
M
-1.158,0
-626,0

S.13
S.1311
S.1312
S.1313
S.1314

0,0
0,0
M
0,0
0,0

3.389,0
-30.915,0
2.703,0
-19.265,0
M
M
-2.634,0
-3.456,0
3.320,0
-8.194,0
REVISIONS
0,0
-403,0
0,0
-403,0
M
M
0,0
0,0
0,0
0,0

in million units of national currency
relation

2010
0,0

1 = 2+3+4+5
2
3
4
5

0,0

6 = 7+8+9+10
7
8
9
10

0,0
NC
NC
NC
NC

11 = 12+13+14+15
12 =2-7
13 = 3-8
14 = 4-9
15 = 5-10

x
x
x
x

x
x
x
x

Table 1.1.2. Explanation of revisions of net lending (+)/net borrowing (-) between April 2011 and October 2010
in million units of national currency

Total revision of B.9 for GG (I+II+III+IV)
of which:
I. Updated data sources
a) working balance
b) taxes
c) social contributions
d) received interest
e) fixed capital formation
f) intermediate consumption
g) social security benefits in cash
h) paid interest
x) other
II. Methodological changes
1. Sector reclassification
a) .....
..........
x) ....
2. Time of recording
a) .....
..........
x) ....
3. Reclassification of transactions - financial
versus non-financial transactions
a) repurchase fees Aegon/ING
..........
x) ....
4. Change in recording - transactions versus
other economic flows
a) .....
..........
x) ....
5. Other methodological adjustments
a) .....
..........
x) ....
III. Elimination of possible errors
a) .....
b) .....
c)
d) ....
IV. Unexplained residual
- Please add additional rows, if needed
Green cells: automatic compilation

comments and reference to Eurostat
advice/decision

relation

subsector

1

S.13

0,0

0,0

-403,0

2=2a+..2x

S.13

0,0

0,0

0,0

S.13

0,0

0,0

-403,0

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

-403,0
-403,0

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

2007

2008

2009

2010

0,0 to be in line with table 1.1.1. (item 11)
0,0

2a
2b
2c
2d
2e
2f
2g
2h
2x
3=4+5..+8
4=4a+..4x
4a
4x
5=5a+..5x
5a
5x
6=6a+..6x
6a
6x
7=7a+..7x
7a
7x
8=8a+..8x
8a
8x
9=9a+...9d
9a
9b
9c
9d
10=1-2-3-9

S.13
S.1311
S.1312
S.1313
S.1314
S.13

1.2. Revision of general government consolidated gross debt
Country: XX
Date of response:
xx/xx/2011

Table 1.2.1. Comparison of gross consolidated debt (outstanding amount) notified in April 2011 and October 2010
subsector

2007

2008

2009

in million units of national currency
relation

2010

April 2011
General government consolidated gross debt
S.13
258.982,0
347.065,0
347.610,0
- Central government gross debt (level)
S.1311
232.717
319.506
318.138
- State government gross debt (level)
S.1312
M
M
M
- Local government gross debt (level)
S.1313
40.331
43.352
45.632
- Social security funds gross debt (level)
S.1314
4.270
8.684
15.371
Consolidation (negative amounts)
x
18.336 24.477 31.531
October 2010
General government consolidated gross debt
S.13
258.982,0
347.065,0
347.610,0
- Central government gross debt (level)
S.1311
232.717
319.506
318.138
- State government gross debt (level)
S.1312
M
M
M
- Local government gross debt (level)
S.1313
40.331
43.352
45.632
- Social security funds gross debt (level)
S.1314
4.270
8.684
15.371
Consolidation (negative amounts)
x
18.336 24.477 31.531
REVISIONS
April 2011 minus October 2010
General government consolidated gross debt
S.13
0,0
0,0
0,0
- Central government gross debt (level)
S.1311
0,0
0,0
0,0
- State government gross debt (level)
S.1312
M
M
M
- Local government gross debt (level)
S.1313
0,0
0,0
0,0
- Social security funds gross debt (level)
S.1314
0,0
0,0
0,0
Consolidation
x
0,0
0,0
0,0
- Data are to be equal to those provided in EDP T 3B-E (for subsectors) and EDP T1(for total)

0,0

1 = 2+3+4+5+6
2
3
4
5
6

0,0

7= 8+9+10+11+12
8
9
10
11
12

0,0

13= 14+15+16+17+18
14= 2-8
15= 3-9
16= 4-10
17= 5-11
18= 6-12

Table 1.2.2. Explanation of revisions of gross consolidated debt between April 2011 and October 2010

Total revision of GG consolidated debt
(I+II+III+IV)
of which:
I. Updated data sources
a)
b)
.......
x)
II. Methodological changes

relation

subsector

1

S.13

0,0

0,0

0,0

0,0 to be in line with table 1.2.1. (item 13)

2=2a+..2x

S.13

0,0

0,0

0,0

0,0

2007

2008

2009

2010

2a
2b
2x
3=4+5+6

1. Sector reclassification
a) .....
..........
x) ....

4=4a+..4x

2. Liability recognition/time of recording
a) .....
..........
x) ....
3. Other methodological adjustments

5=5a+..5x

a) .....
..........
x) ....
III. Elimination of possible errors
a) .....
b) .....
c)
d) ....
IV. Unexplained residual
- Please add additional rows, if needed
Green cells: automatic compilation

in million units of national currency
comments and reference to Eurostat
advice/decision

S.13

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

4a
4x

5a
5x
6=6a+..6x
6a
6x
7=7a+..7d
7a
7b
7c
7d
8=1-2-3-7

S.13
S.1311
S.1312
S.1313
S.1314
S.13

2. Breakdown of financial transactions included in the working balance
Country: XX
Date of response:
xx/xx/2011

Table 2. Breakdown of financial transactions included in the working balance as reported
in EDP table 2A 1
EDP table 2A
1,2

Loans, granted (+)
of which:
Early pension fund
Regulations with Legal Assignment
Student Loans
Fortis Novation
Other long term loans
Short term loan Fortis Bank Nederland Holding NV
Other short term loans
Loans, repayments (-) 1,2
of which:
Early pension fund
Regulations with Legal Assignment
Student Loans
Fortis Novation
Short term loan Fortis Bank Nederland Holding NV
other
Equities, acquisition (+) 1,2
of which:
NV Nederlandse Gasunie
Rotterdam Harbor
Capital Injection Fortis Bank Nederland Holding BV
Capital Injection ING
Capital Injection RFS
Capital Injection Aegon
Capital Injection SNS Reaal
other
Equities, sales (-) 1,2
of which:
Equity Sale KPN/TNT
Superdividend BNG
Superdividend DNB
Superdividend UCN
Profit of lost guilder-notes
Superdividend SDU
Superdividend Connexxion
Superdividend Schiphol airport
Superdividen NS
ING
Aegon
SNS Reaal
Westerscheldetunnel NV
Fortis Corporate Insurance
other
Other financial transactions (+/-) 1,2
of which:
Fortis Bank Nederland Buy and Sell back transactions
Mandatory Convertible Notes ABN –Amro
other transactions
other

in million units of national currency
2008
2009
2010

relation

2007

1=1a+..1x

4.261,0

51.436,0

13.346,0

5.863,0

1a
1b
1c
1d
1e
1f
1x

800,0
512,0
2.721,0
0,0
67,0
0,0
161,0

300,0
717,0
3.004,0
9.375,0
73,0
34.000,0
3.967,0

0,0
1.162,0
2.993,0
0,0
104,0
0,0
9.087,0

0,0
856,0
3.060,0
0,0
1.677,0
0,0
270,0

2=2a+..2x

-1.342,0

-1.538,0

-38.260,0

-8.341,0

2a
2b
2c
2d
2e
2x

0,0
-191,0
-980,0
0,0

0,0
-53,0
-1.291,0
0,0

-120,0
-1.804,0
-1.577,0
-3.250,0

-171,0

-194,0

-604,0
-504,0
-1.425,0
-1.550,0
-34.000,0
-177,0

-1.590,0

3=3a+..3x

53,0

37.092,0

1.705,0

2,0

3a
3b
3c
3d
3e
3f
3g
3x

0,0
50,0
0,0
0,0
0,0
0,0
0,0
3,0

0,0
0,0
16.800,0
10.000,0
6.540,0
3.000,0
750,0
2,0

0,0
413,0
1.260,0
0,0
0,0
0,0
0,0
32,0

0,0
0,0
0,0
0,0
0,0
0,0
0,0
2,0

4=4a+..4x

-1.194,0

-440,0

-8.925,0

-944,0

4a
4b
4c
4d
4e
4f
4g
4h
4i
4j
4k
4l
4m
4n
4x

-126,0
-250,0
0,0
0,0
-145,0
-331,0
-219,0
0,0
0,0
0,0
0,0
0,0
0,0
0,0
-123,0

0,0
0,0
0,0
0,0
0,0
0,0
0,0
-379,0
0,0
0,0
0,0
0,0
0,0
0,0
-61,0

0,0
0,0
0,0
0,0
0,0
0,0
0,0
0,0
-1.400,0
-5.000,0
-1.000,0
-185,0
-971,0
-350,0
-19,0

0,0
0,0
-247,0
0,0
0,0
0,0
0,0
0,0
-155,0
0,0
-542,0
0,0
0,0
0,0
0,0

5=5a+..5x

-630,0

3.015,0

2.348,0

-139,0

5a
5b
5c
5x

0,0
0,0
-630,0

966,0
0,0
2.049,0

-966,0
530,0
2.784,0

0,0
0,0
-139,0

1) A breakdown is to be provided if a total value (reported in the row 1,2,3,4,5) is higher than 0.05% of GDP .
Notes:
- Please add additional rows, if needed
- Breakdown of financial transactions included in the working balance is flexible and depends on national practice.
- Preferably, data are to be split by groupings of units or by units (large amounts and/or big units), e.g. loan provided to quasicorporations, or
equity injection into the public corporation "XXX". Please see also instructions.
- Data in lines 1,2,3,4 and 5 are to be consistent with those reported in EDP T2A.
- Lines "other" (1x,2x,3x,4x and 5x) refer to the unspecified residual.
1
2
3
4

item "other" in % of Loans, granted (+)
item "other" in % of Loans, repayments (+)
item "other" in % of Equities, acquisition (+)
item "other" in % of Equities, sales (+)

1x
2x
3x
4x

3,78
12,74
5,66
10,30
locked

Green cells: automatic compilation
Comments:

7,71
12,61
0,01
13,86
locked

68,09
0,46
1,88
0,21
locked

4,61 in % of total
19,06 in % of total
100,00 in % of total
0,00 in % of total
locked

3. Adjustments for sector delimitation in EDP tables
Country: XX
Date of response:
xx/xx/2011

Table 3. Adjustments for sector delimitation as reported in EDP tables 2A-D - breakdown of B.9 net borrowing (-)/net lending (+) by
groups of units or units
relation

2007

in million units of national currency
2008
2009
2010

Net borrowing (-)/ net lending (+) of other central government bodies (S.1311)
of which:
The State
Universities
Public Corporate Organisations
Non-profit institutions and national organisations (NPI's) which
are controlled an d financed by other government units and have
a national function
.....
.....
.....
.....
.....
.....
.....
other

1=1a+..1x EDP T2A

2.832,0

2.703,0

-19.668,0

-25.224,0

2.843,0
-41,0
-26,0
56,0

2.924,0
35,0
-26,0
-230,0

-19.647,0
28,0
-22,0
-27,0

-27.355,0
3,0
-44,0
2.172,0

Net borrowing (-)/ net lending (+) of other state government bodies (S.1312)
of which:
.....
.....
.....
.....
other

2=2a+..2x EDP T2B

0,0

0,0

0,0

0,0

M

M

M

M

Net borrowing (-)/ net lending (+) of other local government bodies (S.1313)
of which:
Municipalities
Communal arrangements
Provinces
Public Waterboards
Special education
Non-profit institutions and national organisations (NPI's) which
are controlled an d financed by other government units and have
a local function

3=3a+..3x EDP T2C

-1.158,0

-2.634,0

-3.456,0

-4.651,0

-1.763,0
138,0
540,0
-341,0
165,0
103,0

-3.119,0
72,0
356,0
-418,0
297,0
178,0

-4.763,0
54,0
995,0
-345,0
447,0
156,0

-4.171,0
101,0
-886,0
-316,0
212,0
409,0

Net borrowing (-)/ net lending (+) of other social security bodies (S.1314)
of which:
Other Social security bodies
.....
.....
.....
other

4=4a+..4x EDP T2D

-626,0

3.320,0

-8.194,0

-2.104,0

-626,0

3.320,0

-8.194,0

-2.104,0

1a
1b
1c
1d

1x

2a

2x

3a
3b
3c
3d
3e
3f

4a

4x

Notes:
- Please add additional rows, if needed
- Data in lines 1,2,3 and 4 are to be in line with data reported in EDP tables 2A/B/C/D.
- The split of B.9 of other government bodies by units and/or by groups of units is requested. The split is flexible and depends on national practice.
- Please see also instructions.
- Lines "other" (1x,2x,3x and 4x) refer to the unspecified residual.
Green cells: automatic compilation
Comments:

4. Breakdown of other accounts receivable/payable (F.7) reported in EDP tables
Country: XX
Date of response:
xx/xx/2011

Table 4.1.1. Other accounts receivable reported in EDP table 3A
EDP table 3A
Total receivables (transactions) reported in EDP table 3A
of which:
Receivables reported in the Questionnaire related to EDP
Taxes
Social contributions
EU flows
Military equipment
Other receivables relating to non-financial transactions (other than in the
line 2)
Transfers (current and capital)
Gross capital formation
Subsidies
UMTS (or other non-financial assets)
Other, please specify:
Natural gas revenues
Social benefits in kind
Interest on state government debt
Other
.....
Other unspecified items

relation

2007

2008

2009

in million units of national currency
reference/comments

2010

1

-1.355,0

5.980,0

3.581,0

5.732,0 data are to be in line with EDP T3A

2=3+4+5+6

-2.911,0
968,0
-4.005,0
-68,0
194,0

3.922,0
-63,0
3.732,0
48,0
205,0

5.251,0
5.431,0
-85,0
-147,0
52,0

2.580,0 data are to be in line with relevant tables:
1.192,0 tab 5 item (2)
1.485,0 tab 5 item (6)
-174,0 tab 6 item (29)
77,0 tab 7 item (3)

1.658,0
0,0
0,0

3.645,0
0,0
0,0

-1.583,0
0,0
0,0

1.860,0
0,0
0,0

-32,0
1.690,0
77,0
1.613,0
0,0
0,0

-31,0
3.676,0
2.147,0
1.499,0
0,0
30,0

-30,0
-1.553,0
-2.478,0
987,0
0,0
-62,0

-38,0
1.898,0
1.250,0
623,0
0,0
25,0

0,0

0,0

0,0

2.516,0
-4,0
1.816,0
704,0

-1.280,0
-969,0
-311,0

193,0
-21,0
214,0

-89,0
-89,0
0,0

0,0
0,0
0,0

3
4
5
6

7=8+9+10+11+12
8
9
10
11
12 = 12a+..12x
12a
12b
12c
12d
…
12x

Receivables relating to financial instruments, please specify:
Other central governement bodies (S.1311 part)
Local governement (S.1313)
Social security funds (S.1314)

13 = 13a+...13x

Adjustments, if any
Impact due to rebalancing / balancing adjustments
Statistical discrepancy
Other financial assets (F.1 and F.6)
Consolidation

14=15+16+17+18

Total explained receivables

19=2+7+13+14

-2.533,0

7.760,0

3.579,0

6.956,0

20=1-19

1.178,0

-1.780,0

2,0

-1.224,0

Unexplained residual

13a
13b
13c

15
16
17
18

Notes:
- Please add additional rows, if needed
- Data are to be consistent with data reported in EDP table 3A. The sign convention applied in financial accounts is to be used here (this is for receivables the same sign,
for payables the reverse sign of EDP tables)
- Receivables (F.7) relating to financial instruments (line 13) should refer only to time difference between financial transaction and cash payment. See also instructions.
Green cells: automatic compilation

Table 4.1.2. Other accounts payable reported in EDP table 3A
EDP table 3A
Total payables (transactions) reported in EDP table 3A (reverse sign
compared to EDP table 3)
Payables reported in the Questionnaire related to EDP
Taxes
Social contributions
EU flows
Military equipment
Other payables relating to non-financial transactions (other than in the
line 2)
Intermediate consumption, other
Interest (if any)
Transfers (current and capital)
Gross capital formation
Other, please specify:
Social assistance benefits in cash
Social assistance benefits in kind
Other
.....
Other unspecified items

relation

2007

2008

2009

in million units of national currency
reference/comments

2010

1

1.772,0

-2.981,0

659,0

6.211,0 reverse sign of EDP T3A

2=3+4+5+6

208,0
0,0
0,0
54,0
154,0

326,0
0,0
0,0
104,0
222,0

-205,0
0,0
0,0
-310,0
105,0

-330,0 data are to be in line with relevant tables:
0,0 tab 5 item (14)
0,0 tab 5 item (18)
-203,0 tab 6 item (30)
-127,0 tab 7 item (4)

832,0
0,0
559,0
77,0
0,0
196,0
103,0
97,0
-4,0

232,0
0,0
-132,0
173,0
0,0
191,0
-84,0
40,0
235,0

-1.282,0
0,0
-1.086,0
-242,0
0,0
46,0
-35,0
-18,0
99,0

1.620,0
0,0
1.924,0
-201,0
0,0
-103,0
-135,0
32,0
0,0

0,0

0,0

0,0

4.547,0
37,0
1.483,0
3.027,0

177,0
177,0
0,0

-97,0
-93,0
-4,0

-616,0
124,0
-740,0

0,0
0,0
0,0

3
4
5
6

7=8+9+10+11+12
8
9
10
11
12 = 12a+..12x
12a
12b
12c
…
12x

Payables relating to financial instruments, please specify:
Other central governement bodies (S.1311 part)
Local governement (S.1313)
Social security funds (S.1314)

13 = 13a+...13x

Adjustments, if any
Impact due to rebalancing / balancing adjustments
Statistical discrepancy
Other financial liabilities (F.5 and F.6)
Consolidation

14=15+16+17+18

Total explained payables

19=2+7+13+14

1.217,0

461,0

-2.103,0

5.837,0

20=1-19

555,0

-3.442,0

2.762,0

374,0

Unexplained residual

13a
13b
13c

15
16
17
18

Notes:
- Please add additional rows, if needed
- Data are to be consistent with data reported in EDP table 3A. The sign convention applied in financial accounts is to be used here (this is for receivables the same sign,
for payables the reverse sign of EDP tables)
- Payables (F.7) relating to financial instruments (line 13) should refer only to time difference between financial transaction and cash payment. See also draft instructions.
Green cells: automatic compilation

Table 4.2.1. Other accounts receivable reported in EDP table 2
relation

2007

2008

2009

in million units of national currency
reference/comments

2010

EDP table 2A
Total receivables (transactions) reported in EDP table 2A
of which:
Taxes
Social contributions
EU flows
Military equipment
Other, please specify:
UMTS (or other non-financial assets)
Natural gas revenues
Social benefits in kind (student cards for public transport)
Other unspecified items
Total explained receivables
Unexplained residual

1

809,0

2.252,0

2.793,0

2.301,0 data are to be in line with EDP T2A

2

968,0
0,0
-68,0
194,0
-285,0
-32,0
77,0
-243,0
-87,0
809,0
0,0

-63,0
0,0
48,0
205,0
2.062,0
-31,0
2.147,0
0,0
-54,0
2.252,0
0,0

5.431,0
0,0
-147,0
52,0
-2.543,0
-30,0
-2.478,0
0,0
-35,0
2.793,0
0,0

1.192,0
0,0
-174,0
77,0
1.206,0
-38,0
1.250,0
0,0
-6,0
2.301,0
0,0

1

M

M

M

M data are to be in line with EDP T2B

2

M
M
M
M
0,0
M

M
M
M
M
0,0
M

M
M
M
M
0,0
M

M
M
M
M
0,0
M

8=1-7

0,0
M

0,0
M

0,0
M

0,0
M

1

0,0

0,0

0,0

0,0 data are to be in line with EDP T2C

0,0

0,0

0,0

0,0

0,0
0,0

0,0
0,0

0,0
0,0

0,0
0,0

-2.149,0

5.090,0

915,0

-4.005,0
1.856,0
1.856,0

3.732,0
1.358,0
1.358,0

-85,0
1.000,0
1.000,0

1.485,0
623,0
623,0

-2.149,0
0,0

5.090,0
0,0

915,0
0,0

2.108,0
0,0

3
4
5
6=6a+…6x
6a
6b
6c
6x
7=2+3+4+5+6
8=1-7

EDP table 2B
Total receivables (transactions) reported in EDP table 2B
of which:
Taxes
Social contributions
EU flows
Military equipment
Other, please specify:
.....
.....
Total explained receivables
Unexplained residual

3
4
5
6=6a+…6x
6a
6x
7=2+3+4+5+6

EDP table 2C
Total receivables (transactions) reported in EDP table 2C
of which:
Taxes
Social contributions
EU flows
Other, please specify:
.....
.....
Total explained receivables
Unexplained residual

2
3
4
5=5a+…5x
5a
5x
6=2+3+4+5
7=1-6

EDP table 2D
Total receivables (transactions) reported in EDP table 2D
of which:
Taxes
Social contributions
Other, please specify:
Social benefits in kind
.....
Total explained receivables
Unexplained residual

1

2.108,0 data are to be in line with EDP T2D

2
3
4=4a+…4x
4a
4x
5=2+3+4
6=1-5

Table 4.2.2. Other accounts payable reported in EDP table 2
relation

2007

2008

2009

in million units of national currency
reference/comments

2010

EDP table 2A
Total payables (transactions) reported in EDP table 2A
of which:
Taxes
Social contributions
EU flows
Military equipment
Other, please specify:
Transfers to local governments
Capital transfers to IDA
Social assistance benefits in cash
Social assistance benefits in kind
other adjustments
Total explained payables
Unexplained residual

1

118,0

129,0

493,0

373,0 data are to be in line with EDP T2A

2

0,0
0,0
0,0
154,0
-36,0
199,0
0,0
-103,0
-97,0
-35,0
118,0
0,0

0,0
0,0
0,0
222,0
-93,0
177,0
-26,0
84,0
-40,0
-288,0
129,0
0,0

0,0
0,0
0,0
105,0
388,0
210,0
113,0
35,0
18,0
12,0
493,0
0,0

0,0
0,0
0,0
-127,0
500,0
200,0
0,0
135,0
-32,0
197,0
373,0
0,0

1

M

M

M

M data are to be in line with EDP T2B

2

M
M
M
M
0,0

M
M
M
M
0,0

M
M
M
M
0,0

M
M
M
M
0,0

8=1-7

0,0
M

0,0
M

0,0
M

0,0
M

1

0,0

0,0

0,0

0,0 data are to be in line with EDP T2C

0,0

0,0

0,0

0,0

7=1-6

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 data are to be in line with EDP T2D

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
4
5
6=6a+…6x
6a
6b
6c
6d
6x
7=2+3+4+5+6
8=1-7

EDP table 2B
Total payables (transactions) reported in EDP table 2B
of which:
Taxes
Social contributions
EU flows
Military equipment
Other, please specify:
.....
.....
Total explained payables
Unexplained residual

3
4
5
6=6a+…6x
6a
6x
7=2+3+4+5+6

EDP table 2C
Total payables (transactions) reported in EDP table 2C
of which:
Taxes
Social contributions
EU flows
Other, please specify:
.....
.....
Total explained payables
Unexplained residual

2
3
4
5=5a+…5x
5a
5x
6=2+3+4+5

EDP table 2D
Total payables (transactions) reported in EDP table 2D
of which:
Taxes
Social contributions
Other, please specify:
.....
.....
Total explained payables
Unexplained residual

2
3
4=4a+…4x
4a
4x
5=2+3+4
6=1-5

Notes:
- Tables 4.2.1 and 4.2.2 are not requested in case a sufficient split of F.7 receivable/payable is provided in EDP tables 2A-D
- Please add additional rows, if needed
- Data are to be consistent with those provided in EDP table 2. The sign convention applied in EDP tables 2 is to be used here.
Green cells: automatic compilation

5. Taxes and social contributions: other accounts receivable/payable (F.79/AF.79) of general government
Country: XX
Date of response:
xx/xx/2011

Table 5. Taxes and social contributions: transactions and stocks in/of other accounts receivable/payable
in million units of national currency
relation

1995

1=2+6
2=3+4+5
3
4
5
6

239,0

401,0

123,0

116,0

1997

1998

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

240,0

562,0
326,0

-45,0
512,0

1.429,0
1.030,0

711,0
344,0

843,0
951,0

-63,0
151,0

840,0
336,0

908,0
533,0

1.617,0
580,0

-141,0
317,0

-3.037,0
968,0

3.669,0
-63,0

5.346,0
5.431,0

2.677,0
1.192,0 tab 4.1.1 item (3)

161,0

236,0

-557,0

399,0

367,0

-108,0

-214,0

504,0

375,0

1.037,0

-458,0

-4.005,0

3.732,0

-85,0

1.485,0 tab 4.1.1 item (4)

1996

reference

Assets of government
Transactions in other accounts receivable (F79)
relating to total taxes and actual social contributions
F.79 related to total taxes
F.79 related to D.2
F.79 related to D.5
F.79 related to D.91
F.79 related to D.611
Stocks of other accounts receivable (AF79) relating to
total taxes and actual social contributions
AF.79 related to total taxes
AF.79 related to D.2
AF.79 related to D.5
AF.79 related to D.91
AF.79 related to D.611

7=8+12
8=9+10+11
9
10
11
12

9807

10208

5.580,0

5.820,0

10770
6.146,0

10725
6.658,0

12154
7.688,0

12865
8.032,0

13708
8.983,0

13645
9.134,0

14485
15393
17010
9.470,0 10.003,0 10.583,0

16.869,0
10.900,0

13.832,0
11.868,0

17.501,0
11.805,0

22.847,0
17.236,0

25.524,0
18.428,0

4.227,0

4.388,0

4.624,0

4.067,0

4.466,0

4.833,0

4.725,0

4.511,0

5.015,0

5.390,0

6.427,0

5.969,0

1.964,0

5.696,0

5.611,0

7.096,0

NC
L

NC
L

NC
L

0,0
L

0,0
L

0,0
L

0,0
L

Liabilities of government
Transactions in other accounts payable (F79) relating
13=14+18
to total taxes and actual social contributions
NC
NC
NC
NC
NC
NC
NC
NC
14=15+16+17
F.79 related to total taxes
L
L
L
L
L
L
L
L
15
F.79 related to D.2
16
F.79 related to D.5
17
F.79 related to D.91
18
F.79 related to D.611
Stocks of other accounts payable (AF79) relating to
19=20+24
total taxes and actual social contributions
NC
NC
NC
NC
NC
NC
NC
NC
20=21+22+23
AF.79 related to total taxes
L
L
L
L
L
L
L
L
21
AF.79 related to D.2
22
AF.79 related to D.5
23
AF.79 related to D.91
24
AF.79 related to D.611
Notes:
- Data are to be consistent with data reported in EDP T3A
- The sign convention applied in financial accounts is to be used here (that is, for receivables the same sign and for payables the reverse sign of EDP tables)
Comments:

Blue cells: voluntary detail
Green cells: automatic compilation

0,0
L tab 4.1.2 item (3)

tab 4.1.2 item (4)
NC
L

NC
L

NC
L

0,0
L

0,0
L

0,0
L

0,0
L

0,0
L

6. Recording of EU flows in EDP tables
Country: XX
Date of response:
xx/xx/2011

Table 6. Adjustments for transactions of general government with the EU in EDP tables
in million units of national currency

I. EDP Table 2A - EU grants

relation
EDP Table 2 1,2
Amounts included in the working balance of EDP table 2A
Inflows, of which:
Advance payments
Reimbursement of expenditure
Outflows (negative sign), of which:
Expenditure made on behalf of the EU
Expenditure financed from advance payments

III. EDP
II. EDP Table 2A
T 2 other
- contributions
adjustm.

2008

2009

2010

comments

1=2+5
2=3+4
3
4
5=6+7
6
7

0,0
0,0
L
L
0,0
L
L

0,0
0,0
L
L
0,0
L
L

0,0
0,0
L
L
0,0
L
L

0,0
0,0
L payables - increase
L receivables - decrease
0,0
L receivables - increase
L payables - decrease

8=9+12+13
9=10+11
10
11

0,0
0,0
L
L

0,0
0,0
L
L

0,0
0,0
L
L

0,0
0,0
L sign convention of EDP T2
L sign convention of EDP T2

Amounts among net lending/net borrowing of other government bodies

12

L

L

L

L

Adjustments among "other adjustments", please specify line title 3

13

L

L

L

L

14=1+8

0,0

0,0

0,0

0,0

15=16+17+18
16
17
18

-68,0
-68,0

48,0
48,0

-147,0
-147,0

-174,0
-174,0

20=21+22
21
22=23+…+26
23
24
25

0,0

0,0

0,0

0,0

0,0
L
L
L

0,0
L
L
L

0,0
L
L
L

0,0
L sign convention of EDP T2
L sign convention of EDP T2
L

26

L

L

L

L

-122,0
-68,0

-56,0
48,0

163,0
-147,0

29,0
-174,0 sign convention of EDP T3

-54,0

-104,0

310,0

203,0 sign convention of EDP T3

-122,0

-56,0

163,0

29,0

L
321,0
L
928,0

L
174,0
L
618,0

L
0,0
L
415,0

Adjustments in EDP table 2A
Adjustments among other accounts receivable/payable
Amounts in the line "Other accounts receivable"
Amounts in the line "Other accounts payable"

Check

IV. EDP T2B/C/D

2007

Adjustments for contributions made to the EU
Amounts in the line "Other accounts receivable"
Amounts in the line "Other accounts payable"
Amounts in other, please specify
Other adjustments relating to penalties, etc.
Please specify:
Amounts included in other EDP tables 2 B/C/D
Amounts included in the working balance
Total adjustments, of which:
Amounts in the line "Other accounts receivable"
Amounts in the line "Other accounts payable"
Amounts in the line "B.9 of other government bodies"
Amounts in the line "Other adjustments" 3

19

EDP Table 3
Transactions in Currency and deposits (F.2) relating to the EU
Adjustments in other accounts receivable/payable , of which:
Amounts in the line "Other financial assets" (F.7)
Amounts in the line "Net incurrence of other financial liabilities", of
which:
Advance payments from the EU
Check

VI. AF.7 stocks

V. EDP T3A

4,5

27
28=29+30
29
30
31
32=27+28

STOCKS
33
L
Stocks of receivables of general government against the EU
of which: receivables relating to contributions to EU budget
34
273,0
Stocks of payables of general government against the EU
35
L
of which: payables relating to contributions to EU budget
36
824,0
1) Data are to be consistent with data reported in EDP tables 2
2) The sign convention applied in EDP tables is to be used here (that is for payables, the reverse sign of financial accounts)
3) In principle this line should be empty
4) Data are to be consistent with data reported in EDP T3A
5) The sign convention applied in EDP tables is to be used here (that is, for payables, the reverse sign of financial accounts)
Comments:

Green cells: automatic compilation

7. Military equipment expenditure (weapons and supporting equipment)
Country: XX
Date of response:
xx/xx/2011

Table 7.1. Military equipment: deliveries and cash measures
relation
Flows:
Deliveries (positive amounts)
of which: Settlements in kind (positive amounts)
Transactions in other receivables F.7 (gov. assets)

2

2007

2008

2009

2010

source and titles

1
2

619,0

805,0

1.009,0

412,0

3

194,0

205,0

52,0

77,0

in million units of national currency
reference

tab 4.1.1 item (6)

Transactions in other payables F.7 (gov. liabilities) 2
4
154,0
222,0
105,0
-127,0
Transactions in other financial instruments (liabilities) 1, 2
5
Cash payments (positive amounts)
6
659,0
788,0
956,0
616,0
Discrepancy
7=1-2+3-4-5-6
0,0
0,0
0,0
0,0
Stocks:
Stocks in other receivables AF.7 (assets of gov.)
8
L
L
L
L
Stocks in other payables AF.7 (liabilities of gov.)
9
L
L
L
L
Stocks in other related liabilities of gov.
10
1) Credit or prepayment in the form of other instruments than "trade credits"
2) Exclusive of interest accrued or interest payments unless indicated
Notes:
- Data are to be consistent with data reported in EDP T3A
- The sign convention applied in financial accounts is to be used here (this is for receivables the same sign, for payables the reverse sign of EDP tables)

tab 4.1.2 item (6)

Comments:

Table 7.2. Military equipment expenditure as reported in EDP Table 2A
Amounts in EDP Table 2 A working balance
Amounts in EDP Table 2 A correction line 1 3
Amounts in EDP Table 2 A correction lines 2 3
Amounts in B.9
3) Please indicate a label of the correction line
Notes:
- Data are to be consistent with data reported in EDP T2A
- Please add additional rows, if needed

relation
12

2007
-659,0

2008
-788,0

2009
-956,0

2010
-616,0

label (and source)

in million units of national currency
reference
EDP T2A

13

194,0

205,0

52,0

77,0

EDP T2A

14
15=12+13+14

-154,0
-619,0

-222,0
-805,0

-105,0
-1.009,0

127,0
-412,0

EDP T2A

Comments:

Table 7.3. Qualitative information
3.1 What is the main basis for recording, in national accounts,
acquisitions of military equipment?

Indicate A to G; specify for G

3.2 Is it current practice for military equipment contracts to include
noticeable prepayments or late payments?

Indicate
Always, Sometimes or Never

3.3 In case noticeable prepayments or late payments exist, are cash
payments (or other considerations provided):
3.3.1 Generally within 1 year of delivery

Possible basis for recording
- abbreviations:
A. Cash information
B. Cash information corrected for
actual data on receivables/payables

3.3.2 Possibly deviate from deliveries by more than 0.05% of
GDP for a given year

Indicate
Yes or No
Indicate
Yes or No; if yes indicate the amount

C. Cash information corrected for
large deliveries
D. Accrual based accounting source

3.4 Leases: Do you have leases on military equipment contracted
over the EDP reporting period?

Indicate
Yes or No

E. Deliveries from direct sources
(MOF, MOD,…)

Indicate
financial lease or operating lease

F. Deliveries from other sources
(e.g. trade statistics)

If Yes (3.4.2)

3.5 Equipment built over many years
If Yes (3.5.1) Do you have deliveries of military equipment
built over many years delivered in the EDP reporting period, or
deliverable in following four years.
If Yes (3.5.2) Are those deliveries susceptible to differ by more
than 0.05% of GDP from the amount of cash or other
considerations provided in the context of the fulfilment of such
contracts, for each of the EDP reporting year.
Comments:

Green cells: automatic compilation

G. Others
Indicate
Yes or No; if yes indicate the amount
Indicate
Yes or No; if yes indicate the amount

8. Central government claims, debt cancellation
Country: XX
Date of response:
xx/xx/2011

Table 8.1 Reconciliation of stocks and flows of central government claims S.1311 (ESA95 accounts)
in million units of national currency
transactions

Year

31.12.
(year n-1)
outstanding
amount of the
claim
1

other changes

increase (+)
total
(+/-)

2=3+6

31.12.
(year n)
other
outstanding
revalua- changes amount of the
tion (+/-) in volume
claim
(+/-)

decrease (-) (negative values)

of which

cash
of which,
repayment in
repayment sale/transfer
debt
cash receipts
(principal&i
kind
of claim
cancellation
from the sale
nterest)

total
(+)

new lending

interest
accrued

total
(-)

3=4+5

4

5

6=7+8+9+10

7

8

8a

9

10

total
(+/-)

11=12+13

12

13

14

1. Foreign claims:
2007

781,0

-159,0

0,0

0,0

-159,0

-148,0

-11,0

0,0

622,0

2008

622,0

325,0

325,0

325,0

0,0

0,0

0,0

0,0

947,0

2009

947,0

-36,0

0,0

0,0

-36,0

-36,0

0,0

0,0

911,0

2010

911,0

1.936,0

1.936,0

1.936,0

0,0

0,0

0,0

0,0

2.847,0

2. Claims against public corporations:
2007

18,0

0,0

0,0

2008

18,0

43.375,0

43.375,0

2009

43.393,0

-35.550,0

0,0

-35.550,0

2010

7.843,0

-3.250,0

0,0

-3.250,0

43375,0

0,0

0,0

18,0

0,0

0,0

43.393,0

-35.550,0

0,0

7.843,0

-3.250,0

0,0

4.593,0

3. Other claims (4-1-2):
2007

17.167,0

4.810,0

5.763,0

5.763,0

-953,0

-186,0

-767,0

0,0

21.977,0

2008

21.977,0

6.860,0

8.306,0

8.306,0

-1.446,0

-407,0

-1.039,0

0,0

28.837,0

2009
2010

28.837,0
36.811,0

7.974,0
-819,0

9.522,0
2.831,0

9.558,0
2.831,0

-1.548,0
-3.650,0

-420,0
-2.430,0

-1.128,0
-1.220,0

0,0
0,0

36.811,0
35.992,0

4. Total central government claims (1+2+3):
2007

17.966,0

4.651,0

5.763,0

5.763

-1.112,0

-334,0

-778,0

0,0

22.617,0

2008

22.617,0

50.560,0

52.006,0

52.006

-1.446,0

-407,0

-1.039,0

0,0

73.177,0

2009

73.177,0

-27.612,0

9.522,0

9522,0

-37.134,0

-36.006,0

-1.128,0

0,0

45.565,0

2010

45.565,0

-2.133,0

4.767,0

4.767,0

-6.900,0

-5.680,0

-1.220,0

0,0

43.432,0

4.a) of which: claims from guarantees, if any:
2007

0,0

0,0

0,0

0,0

2008

0,0

0,0

0,0

0,0

2009
2010

0,0
0,0

0,0
0,0

0,0
0,0

0,0
0,0

Table 8.2 Debt cancellation as reported in EDP tables 2A-D
in million units of national currency
2007

reference

2008

2009

2010

Total amount of debt cancellation reported in EDP tables (negative values):

-778,0

-1.039,0

-1.128,0

-1.220,0

1. Amounts of debt cancellation included in the working balance of EDP T2A

-778
0

-1039
0

-1128
0,0

-1.220,0
0,0

EDP T2A
EDP T2A

2. Amounts of debt cancellation reported in net lending/borrowing of other central government bodies EDP T2A
3. Amounts of debt cancellation reported in other adjustments in EDP table 2A

0

0

0,0

0,0

EDP T2A

4. Amounts of debt cancellation included in EDP table 2B

M

M

M

M

EDP T2B

5. Amounts of debt cancellation included in EDP tables 2C

L
0

L
0

L
0

L
0

EDP T2C
EDP T2D

6. Amounts of debt cancellation included in EDP tables 2D

Comments:

Blue cells: voluntary detail for the April EDP notification
Green cells: automatic compilation

9. Guarantees recording
Country: XX
Date of response:
xx/xx/2011

Table 9.1. Government guarantees in public accounts
in million units of national currency
Relation
Total stock of debt guaranteed by government
of which: public corporations
Memo item: financial corporations
Stock of "provisions"
of which: public corporations
Amounts of new guarantees provided
of which: public corporations

1
1a
1b
2
2a
3
3a

2007

2008

12.781,0
0,0
0,0
L

16.331,0
0,0
2.866,0
L

2009

2010

94.561,0
0,0
79.733,0

85.548,0
0,0
39.013,0

L

L

1.205,0

6.842,0

52.006,0

32.463,0

4=5+6
4a=5a+6a
5
5a

0,0
0,0
0,0

0,0
0,0
0,0

0,0
0,0
0,0

0,0
0,0
0,0

6
6a

0,0

0,0

0,0

0,0

Guarantees cash calls - payments of GG in the period
of which: public corporations
a Guarantees cash calls recorded as expenditure in ESA95 accounts
of which: public corporations
b Guarantees cash calls recorded as acquisition of claim in ESA95 accounts
of which: public corporations
c Guarantees cash calls relating to assumed debt in ESA95 accounts (debt
repayment in ESA95 accounts)
of which: public corporations
Cash repayments by GG relating to debt assumed in public accounts
of which: public corporations

7=8+9+10
7a=8a+9a+10a
8
8a
9
9a

30,0
0,0
30,0
0,0

33,0
0,0
33,0
0,0

72,0
0,0
72,0
0,0

66,0
0,0
66,0
0,0

Repayments by the original debtor (cash receipts of GG)
of which: public corporations
a Repayments by the original debtor recorded as revenue (not relating to
assumed debt in ESA95 accounts)
of which: public corporations
b Repayments by the original debtor recorded as repayment of claim
of which: public corporations
c Repayments by the original debtor recorded as revenue (relating to assumed
debt in ESA95 accounts)
of which: public corporations

12=13+14+15
12a=13a+14a+15a

31,0
0,0

31,0
0,0

23,0
0,0

36,0
0,0

13
13a
14
14a

31,0
0,0

31,0
0,0

23,0
0,0

36,0
0,0

0,0

0,0

0,0

0,0

Fees collected for guarantees (receipts of GG)
of which: public corporations

16
16a
17
17a
18
18a

0,0

30,0

116,0

599,0

Stock of debt under call but not yet assumed in ESA95 accounts
of which: public corporations
Stock of debt under repeated call but not yet assumed in ESA95 accounts
of which: public corporations

19
19a
20
20a

0,0

0,0

0,0

0,0

0,0

0,0

0,0

0,0

Guaranteed debt assumed by GG in public accounts (flow)
of which: public corporations
a Debt assumption recorded in the same period in public and in ESA95
of which: public corporations
b Debt assumption in public accounts that was already recorded in the previous
period in ESA95 accounts
of which: public corporations

Write-offs by GG of government assets in public accounts
of which: public corporations
a Of which: write-offs in ESA95 accounts
of which: public corporations

10
10a
11
11a

15
15a

Comments: Inclusive guarantie facility bank loans: 2.8 billion in 2008, 47.1 billion in 2009 and 39.0 billion in 2010. Also inclusive 2.5 billion ESFM - guarantees and
25.9 billion ESFS - guarantees.

YES
Please indicate the coverage of units reported in table 9.1:

Green cells: automatic compilation

state budget
central government
state government
local government
general government

M

L

9. Guarantees recording
Country: XX
Date of response:
xx/xx/2011

Table 9.2. Reconciliation of stocks and flows relating to guaranteed debt assumed by government (ESA95 accounts for S.13)
in million units of national currency
transactions

Year

31.12.
(year n-1)
outstanding
amount of
assumed debt

1

total
(+/-)

2=3+6

other changes

increase (+)

decrease (-) (negative values)

total
(+)

debt
assumption

interest
accrued

total
(-)

direct
repayment
cash
by the
repayment
original
debtor

3=4+5

4

5

6=7+8+9

7

8

of which

31.12.
(year n)
outstanding
other
revaluation
amount of
changes in
(+/-)
assumed
debt
volume (+/-)

other 1)

total
(+/-)

9

10=11+12

2007

0,0

0,0

0,0

0,0

2008

0,0

0,0

0,0

0,0

2009

0,0

0,0

0,0

0,0

2010

11

12

0,0
0,0
0,0
0,0
1) other transactions such as debt reassumption by the original debtor, if any (recorded as revenue and/or as withdrawal of equity). Please specify in comments.
Comments:

YES
Please indicate the coverage of units reported in table 9.2:

Green cells: automatic compilation

state budget
central government
state government
local government
general government

M

L

13

9. Guarantees recording
Country: XX
Date of response:
xx/xx/2011

Table 9.3. Guarantees as reported in EDP table 2

EDP Table 2A

in million units of national currency
Items of EDP table 2
Amounts included in the starting line of EDP table 2A, treated as ESA95
revenue/expenditure:
Capital transfer revenue (+)
Fees collected (+)
Capital transfer expenditure (-)
a. Guarantee called, cash payment of GG
b. Debt assumption, if any
c. Debt cancellation, if any (cancellation of claim relating to guarantee
called)
d. Expenditure relating to transfer / sale of the claim, if any
Expenditure relating to repayment in kind (-) , if any
Other (+/-) , please specify in comments
Difference between interest paid (+) and accrued (EDP D.41)(-) related to
guarantees
Amounts included in line “financial transactions considered in the
working balance” of EDP table 2A:
Loans, granted (+) related to guarantees
Loans, repayments (-) related to guarantees
Equities, acquisitions (+) related to guarantees
Other financial transactions (+/-) related to guarantees, please specify:
- ….
- ….
Amounts included in line “B.9 of other central government bodies” of
EDP table 2A:
Capital transfer revenue (+)
Capital transfer expenditure (-)
Other (+/-) , please specify in comments
Amounts included in line “Other adjustments” of EDP table 2A:
Capital transfer revenue (+)
Fees collected (+)
Capital transfer expenditure (-)
a. Guarantee called, cash payment of GG
b. Debt assumption, if any
c. Debt cancellation, if any (cancellation of claim relating to guarantee
called)
d. Expenditure relating to transfer / sale of the claim, if any
Expenditure relating to repayment in kind (-) , if any
Other (+/-) , please specify in comments
EDP T 2B/C/D

B.9 of S.1311 arising from guarantees
Amounts included in other tables of EDP 2B/2C/2D 2
Capital transfer revenue (+)
Capital transfer expenditure (-)
Other (+/-) , please specify in comments

B.9 of S.13 arising from guarantees
Comments:

1) Please consider the sign convention for various items
2) Please specify in comments the sub-sector.
Green cells: automatic compilation

Relation
1=2+3+4+5+6
2
3
4=4a+4b+4b+4c+4d
4a
4b

2007

2008
1,0
31,0

2009

2010

-30,0
-30,0

28,0
31,0
30,0
-33,0
-33,0

67,0
23,0
116,0
-72,0
-72,0

569,0
36,0
599,0
-66,0
-66,0

0,0

0,0

0,0

0,0

0,0

0,0

0,0

0,0

13=13a+13b+13c
13a
13b
13c

0,0
L

0,0
L

0,0
L

0,0
L

14=15+16+17+18+19
15
16
17=17a+17b+..+17d
17a
17b

0,0

0,0

0,0

0,0

0,0

0,0

0,0

0,0

1,0

28,0

67,0

569,0

0,0

0,0

0,0

0,0

L
L

L
L

L
L

L
L

1,0

28,0

67,0

569,0

4c
4d
5
6
7
8=9+10+11+12
9
10
11
12=12a+..
12a
12b

17c
17d
18
19
20=1+7+13+14

21=21a+21b+21c
21a
21b
21c
22=20+21

10. Capital injections, superdividends and privatizations
Country: XX
Date of response:
xx/xx/2011

Table 10.1 Capital injections in public corporations, superdividends and privatizations
in million units of national currency

relations

General government
consolidated

reference
2007

I.

Capital injections

I.1.
I.1.1
I.1.1.1
I.1.1.1.a.
I.1.1.2.

Capital injections total (capital transfers to public corporations and equity injections into public corporations)
All capital transfers to Public corporations and to others (D.92+D.99)* - TOTAL
Capital transfers (D.92+D.99) to corporations
of which Capital transfers (D.92+D.99) to public corporations (in S.11, S.12, S.2***)
Capital transfers (D.92+D.99) to entities other than corporations* (S.13, S.14)

1=4+11=20+23+26
2=3+5
3
4=21+24+27=IV.A (1)
5

I.1.2.
I.1.2.1.
I.1.2.1.a.
I.1.2.2.
I.1.2.2.a.
I.1.2.3.
I.1.2.4.
I.1.2.5.
I.1.2.5.a.
I.1.2.6.
I.1.2.6.a.
I.1.2.6.b.
I.1.2.6.c.
I.1.2.6.d.

6=11+12+13+15=7+9
7
8
9
10
11=22+25+28=IV.B (1)
12=III (1)=VI.B (1)
13
14
15
16
17
18
19

I.1.2.7.
I.1.2.7.a.
I.1.2.7.b.
I.1.2.8.
I.1.2.8.a.
I.1.2.8.b.
I.1.2.9.
I.1.2.9.a.
I.1.2.9.b.

All transactions in equity in Public Corporations or in Others (acquisitions (+) net of disposals (-)) (F.5)*
All acquisitions of equity (gross) (+) (F.5 part)*
of which Other acquisitions of equity (+)(F.5 part)*
All disposals of equity (gross) (-) (F.5 part)*
of which Other disposals of equity (-) (F.5 part)*
Equity injections into public corporations (F.5 part)**
Disposals (-) of equity in public corporations acquired by the private sector / privatisation (F.5 part)*
Disposals (-) of equity in public corporations acquired by the public sector (F.5 part)*
of which Superdividends
Other net acquisitions of equity (F.5 part)*
of which Mutual funds shares (F.52)
of which Other portfolio investments (quoted shares)
of which Investments in international organizations
of which Other net equity
The remaining lines only relate to injections into Public corporations:
Capital injections in EDP Table 2 working balances
ESA expenditure (capital transfers)
ESA equity injections
Capital injections granted by other government bodies (e.g. in extrabudgetary units)
ESA expenditure (capital transfers)
ESA equity injections
Capital injections granted by the State/Main unit shown under "Other adjustments" in EDP tables
ESA expenditure (capital transfers)
ESA equity injections

II.
II.1.
II.1.
II.1.1.
II.1.1.a.
II.1.1.b.
II.1.1.c.
II.1.2..
II.1.3.
II.1.3.a.
II.2.
II.2.1.
II.2.2
II.2.3
II.2.3.a.

Total distributions to government
of which Total distributions to government by public corporations
Distributed income of corporations (D.42)
Dividends (D.421)
of which Dividends from public corporations (D.421 part)
Withdrawal from income of quasicorporations (D.422)
Distributions by public corporations recorded under other non-financial transactions ***
Distributions by other public corporations classified as financial transactions (F.5 part) (superdividends)
of which Distributions by central banks classified as financial (F.5 part)
Earnings of public corporations *****
of which earnings of 100% owned public corporations
Profits of profitable public corporations
Losses of loss-making public corporations (-)
Of which Losses of the largest loss-making public corporations

III.
III.1.
III.1.a.

Central government
consolidated

2008

2009

4,0
3.454,0
1.600,0
4,0
1.854,0

23.350,0
4.255,0
1.847,0
10,0
2.408,0

3.890,0
7.483,0
4.516,0
2.185,0
2.967,0

1.856,0
7.211,0
3.301,0
928,0
3.910,0

-2.439,0
136,0
0,0
-2.575,0
0,0
0,0
-338,0
-1.896,0
-1.987,0
-205,0

37.191,0
37.639,0
0,0
-448,0
0,0
23.340,0
0,0
144,0
-872,0
13.707,0

-25.006,0
1.706,0
0,0
-26.712,0
0,0
1.705,0
-19.074,0
-1.428,0
-1.428,0
-6.209,0

In EDP table 2A+2B+2C+2D
4,0
23.350,0
4,0
10,0
0,0
23.340,0
0,0
0,0
0,0
0,0
0,0
0,0
0,0
0,0
0,0
0,0
0,0
0,0

ESA table 2

ESA table 6 / EDP table 3
EDP table 3
EDP table 3

2010

2007

2008

2009

2010

4,0
5.130,0
65,0
4,0
5.065,0

23.350,0
6.095,0
117,0
10,0
5.978,0

3.890,0
10.467,0
2.597,0
2.185,0
7.870,0

1.856,0
13.776,0
1.192,0
928,0
12.584,0

-909,0
530,0
0,0
-1.439,0
0,0
928,0
-542,0
-2.785,0
-445,0
1.490,0

-1.109,0
136,0
0,0
-1.245,0
0,0
0,0
-338,0
-566,0
-447,0
-205,0

36.668,0
37.116,0
0,0
-448,0
0,0
23.340,0
0,0
-379,0
-379,0
13.707,0

-7.225,0
1.706,0
0,0
-8.931,0
0,0
1.705,0
-350,0
-2.371,0
-1.400,0
-6.209,0

1.474,0
530,0
0,0
944,0
0,0
928,0
-542,0
-402,0
-402,0
1.490,0

3.890,0
2.185,0
1.705,0
0,0
0,0
0,0
0,0
0,0
0,0

1.856,0
928,0
928,0
0,0
0,0
0,0
0,0
0,0
0,0

4,0
4,0
0,0
0,0
0,0
0,0
0,0
0,0
0,0

In EDP table 2A
23.350,0
3.890,0
10,0
2.185,0
23.340,0
1.705,0
0,0
0,0
0,0
0,0
0,0
0,0
0,0
0,0
0,0
0,0
0,0
0,0

1.856,0
928,0
928,0
0,0
0,0
0,0
0,0
0,0
0,0

8.170,0
6.919,0
6.742,0
6.475,0
5.224,0
267,0
0,0
1.428,0
0,0

5.323,0
5.222,0
4.878,0
4.627,0
4.526,0
251,0
0,0
445,0
247,0

4.540,0
4.539,0
4.093,0
4.089,0
4.088,0
4,0
0,0
447,0
145,0
6.303,0 L
4.821,0 L
6.303,0 L
0,0 L

5.587,0
5.587,0
5.208,0
5.203,0
5.203,0
5,0
0,0
379,0
0,0

4.371,0
4.371,0
3.969,0
3.969,0
3.969,0
0,0
0,0
402,0
247,0

ESA table 6

20=21+22
21
22
23=24+25
24
25
26=27+28
27
28

Earnings and Distributions
1=3+7+8
2=5+6+7+8=V.A (1)+V.B (1)
3=4+6
ESA table 2
4
ESA table 2
5
6
ESA table 2
7
8
9
10=12+13
11
12
13=VII.A (1)
14=VII.A (3)

7.517,0
7.516,0
5.530,0
5.279,0
5.278,0
251,0
0,0
1.987,0
145,0
L
L
L
L
L

7.743,0
7.743,0
6.871,0
6.619,0
6.619,0
252,0
0,0
872,0
0,0
L
L
L
L
L

L
L
L
L
L

L
L
L
L
L

Privatization receipts
Disposal (-) of equity in public corporations acquired by the private sector
1=VI.B (1)
Of which Disposal of equity in working balances
2
* consolidated
** Item close to the ECB Public Finance Report. However, this position should not be reported here net of superdividends

-338,0

0,0

-19.074,0

In EDP table 2A
-542,0
-338,0

*** rare cases
**** data reporting according to the sector/subsector "owner"
***** operational earnings before holding gains and distribution (prorated for ownership if possible)

6.641,0
5.390,0
5.241,0
5.225,0
3.974,0
16,0
0,0
1.400,0
0,0
L
L
L
L

0,0

L
L
L
L

-350,0

542,0

10. Capital injections, superdividends and privatizations
Country: XX
Date of response:
xx/xx/2011

Table 10.2 Capital injections in public corporations, superdividends and privatizations (detail) of S.13
in million units of national currency
Block B

Block A

Expenditure/Revenue
Sector NACE

Transactions in equity

of government
2007

2008

2009

of government
2010

2007

2008

2009

2010

IV - Capital injections in public corporations by large operations
Capital injections
Other capital injections
Large capital injections (more than 0.05% of GDP each)
- Fortis Bank NL Holding/Fortis verz NL/Fortis Corp. Ins./Fortis FBN Pref. Inv.
- RFS Holdings B.V.
Havenbedrijf Rotterdam
ABN - AMRO
Company 5 (name)
Company 6 (name)
Company 7 (name)
Company 8 (name)
………………….

1=2+3
2
3
4
5
6
7
8
9
10
11
…..

4,0

1=2+3
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

5.529,0
699,0
4.830,0
2.371,0
838,0
79,0
383,0
111,0
100,0
69,0
79,0

302,0
171,0
327,0

10,0

2.185,0

928,0

2.160,0

928,0

6.871,0
694,0
6.177,0
3.275,0
1.181,0

5.491,0
576,0
4.915,0
2.068,0
1.280,0

4.777,0
465,0
4.312,0
1.842,0
1.412,0

260,0
101,0
98,0
118,0
93,0

296,0
95,0
79,0
98,0
69,0

416,0
108,0
139,0

404,0
234,0
413,0

444,0
136,0
350,0

0,0
0,0

23.340,0
0,0
23.340,0
16.800,0
6.540,0

1.705,0
32,0
1.673,0
1.260,0

928,0
928,0

413,0
928,0

V - Distributions by large operations
Total distribution to government by public corporations
Other distributions
Large distributions (more than 0.01% of GDP each)
Energie Beheer Nederland NV
De Nederlandsche Bank NV
Nationale Stichting tot Exploitatie van Casinospelen in Nederland
NV Nederlandse Gasunie
Stichting Exploitatie Nederlandse Staatsloterij
NV Bank Nederlandse Gemeenten
NV Nederlandse Spoorwegen
NV Luchthaven Schiphol
Ultra-Centrifuge Nederland NV
Intergas BV
Rendo Energie
Nederlandse Waterschapsbank NV
Essent NV
Eneco NV
Nuon NV
Havenbedrijf Rotterdam
………………….
Enexis NV

1.987,0
32,0
1.955,0

872,0
34,0
838,0

1.428,0
0,0
1.428,0

145,0

445,0
43,0
402,0
247,0

500,0
1.400,0

65,0

155,0

500,0

251,0
1.059,0

28,0
338,0

89,0
101,0
61,0
79,0

VI - Privatization receipts by large operations (negative values)
Disposal (-) of equity in public corporations acquired by the private sector
Other privatizations
Large privatizations (more than 0.1% of GDP each)
Sdu uitgevers BV
Foris Corporate Insurance
Nuon / Essent
Company 4 (name)
Company 5 (name)
Company 6 (name)
Company 7 (name)
Company 8 (name)
………………….

1=2+3
2
3
4
5
6
7
8
9
10
11
…..

VII - Largest losses (public accounts) (negative values)
Losses (-) of loss making public corporations
Other loss (-) making public corporations
Main loss(-) making public corporations
Company 1 (name)
Company 2 (name)
Company 3 (name)
Company 4 (name)
Company 5 (name)
Company 6 (name)
Company 7 (name)
Company 8 (name)
………………….

-338,0
-8,0
-330,0
-330,0

-19.074,0
0,0
-19.074,0
-350,0
-18.724,0

2007
1=2+3
2
3
4
5
6
7
8
9
10
11
…..

0,0
0,0
0,0

2008

2009

2010

injections
received

yes/no
yes/no
yes/no
yes/no
yes/no
yes/no
yes/no
yes/no

guarantees
received

yes/no
yes/no
yes/no
yes/no
yes/no
yes/no
yes/no
yes/no

dividends paid

yes/no
yes/no
yes/no
yes/no
yes/no
yes/no
yes/no
yes/no

-542,0
-542,0

11. Public-Private Partnerships (PPPs)
Country: XX
Date of response:
xx/xx/2011

Table 11.1 Financial data and national accounts information on PPPs
in million units of national currency
Institutional arrangements

Financial data

grantor

No

name of the project

project type 1
name of the unit

construction
phase2

operator

subsector
classification

name of the unit

subsector
classification

start
date

end
date

4. PPP A59
PPP N31
PPP Huisvesting Informatie Beheer
PPP Kromhout Kazerne
PPP Tweede Coentunnel
PPP Nieuwbouw Belastingdienst
PPP Onderhoud militaire
10.
vliegtuigmotoren
5.
6.
7.
8.
9.

2
x

3
x

4
x

5
x

6
x

7
x

8
x

x
x

x
x

x
x

x
x

x
x

x
x

x
x

railway line
State
wastewater purification
Waterboards
plant
building
State

unitary charge payments 4

investments

contractual
capital value

up-todate
investments

investments by year

3

2007
1
I. Total PPPs (A+B)
of which:
A. on government balance sheet
B. off government balance sheet
II. Biggest projects:
1. PPP HSL-Infraprovider
2. PPP Delffluent
3. PPP KV7

National accounts treatment

9

2008

10

2009

11

0,0

start
date

end
date

2007

2008

treatment in national accounts and EDP

2009

constru- demand availabi- guarantction risk
risk
lity risk
ees

2010

12

risks borne by general government
yes/no 5

on/off
S.13

2010

x

x

x

13
x

14
x

15
x

16
x

17
171,0

18
190,0

x

x

x

x

x

x
x

x
x

171,0

19

20

other
risks

0,0

0,0

21
x

22
x

23
x

24
x

25
x

26
x

190,0

L

L

on
off

x
x

x
x

x
x

x
x

x
x

Infraspeed BV
Delffluent
Safire BV

S.11
S.11
S.11

2001
2003
2006

2007
2008
2008

900,0
410,0
173,0

2007
2006
2008

2030
2033
2033

138,0
18,0
0,0

138,0
18,0
13,0

134,0
18,0
13,0

134,0
18,0
13,0

off
off
off

no
no
no

no
no
no

no
no
no

no
no
no

no
no
no

motorway
State / Province
national trunk roadState
building
State
building
State
road tunnel
State
building
State

S.1311
S.1313
S.1311
S1311/
S.1313
S.1311
S.1311
S.1311
S.1311
S.1311

Poort van den Bosch
Wâlwei
Consortium DUO2
Komfort
Coentunnel Company
Facilicom Services Group

S.11
S.11
S.11
S.11
S.11
S.11

2003
2003
2009
2009
2009
2009

2006
2008
2013
2012
2012
2010

125,0
103,0
100,0
450,0
500,0
L

2006
2008
2011
2010
2012
2010

2020
2023
2029
2035
2039
2024

15,0
0,0

17,0
4,0

15,0
6,0
L
L
L
L

15,0
6,0
L
L
L
L

off
off
off
off
off
off

no
no
L
L
L
L

no
no
L
L
L
L

no
no
L
L
L
L

no
no
L
L
L
L

no
no
L
L
L
L

maintenance miliatry
State
aircraft engines

S.1311

Dutch Aero Services

S.11

2009

2024

L

2009

2024

L

L

off

L

L

L

L

L

Table 11.2 Financial data on government payments in PPPs, other than unitary charge payments

No

name of the project

contractual
capital value

in million units of national currency
cash / lending / in kind payments by
government other than unitary charge
payments

2007

2008

2009

2010

up-todate
payments

3

4

5

6

7

3

1
I. Total PPPs (A+B)
of which:
A. on government balance sheet
B. off government balance sheet
II. Biggest projects:
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.

2
0,0

1) Please indicate the type of the project, e.g.: road, bridge, school, railway line, etc
2) If construction is undertaken in tranches/distinct phases, please indicate
3) The cost of investment referred to in the project contract
4) Availability fees from the grantor to the operator (e.g. shadow tolls, etc)
5) Please specify whether government bears construction, demand, availability
risks, has provided guarantees, or bears any other risks
Green cells: automatic compilation

0,0

0,0

0,0

0,0

Comments:

0,0

Notes:
This table covers PPP projects in the meaning of the Eurostat decision
of 11 February 2004 and ESA95 MGDD chapter on Long term contracts
between government units and non-government partners (Public-private
-partnerships)
Please provide information on all outstanding PPP contracts, i.e.
in construction and running in operation
Please add additional rows, if needed

12. Securitisation operations
Country: XX
Date of response:
xx/xx/2011

No of the
contract

Table 12. Information on securitisation operations of general government
securitisation
name of the securitisation operation value (gross
proceeds)
1

securitisation
date

2
M

1.
2.
3.
4.
5.
6.
7.
8.
9.
10.

type of assets
/
future proceeds securitised

3
M

4
M

in million units of national currency
national accounts classification:
government borrowing (debt)
/
disposal of asset
5
borrowing (debt) / disposal of asset
borrowing (debt) / disposal of asset
borrowing (debt) / disposal of asset
borrowing (debt) / disposal of asset
borrowing (debt) / disposal of asset
borrowing (debt) / disposal of asset
borrowing (debt) / disposal of asset
borrowing (debt) / disposal of asset
borrowing (debt) / disposal of asset
borrowing (debt) / disposal of asset

Comments:

`

13. Sale and leaseback operations
Country: XX
Date of response:
xx/xx/2011

No of the contract

Table 13. Sale and leaseback operations undertaken by general government

name of the sale and leaseback
operation

1.
2.
3.
4.
5.
Comments:

capital value
(gross
proceeds)

1

2
M

type of assets
involved

sale date

3
M

4
M

in million units of national currency
national accounts treatment:
government borrowing (debt)
/
disposal of assets
/
other change in volume (OCV)
5
borrowing (debt) / disposal of asset/OCV
borrowing (debt) / disposal of asset/OCV
borrowing (debt) / disposal of asset/OCV
borrowing (debt) / disposal of asset/OCV
borrowing (debt) / disposal of asset/OCV