Government revenue, expenditure and main aggregates (gov_a_main)

Reference Metadata in Euro SDMX Metadata Structure (ESMS)

Compiling agency: Eurostat, the statistical office of the European Union

Eurostat metadata
Reference metadata
1. Contact
2. Metadata update
3. Statistical presentation
4.Unit of measure
5. Reference Period
6. Institutional Mandate
7. Confidentiality
8. Release policy
9. Frequency of dissemination
10. Dissemination format
11. Accessibility of documentation
12. Quality management
13. Relevance
14. Accuracy
15. Timeliness and punctuality
16. Comparability
17. Coherence
18. Cost and Burden
19. Data revision
20. Statistical processing
21. Comment
Related Metadata
Annexes (including footnotes)

For any question on data and metadata, please contact: EUROPEAN STATISTICAL DATA SUPPORT


1. Contact Top
1.1. Contact organisation Eurostat, the statistical office of the European Union
1.2. Contact organisation unit D1: GFS methodology, data collection and dissemination
1.5. Contact mail address 2920 Luxembourg LUXEMBOURG

2. Metadata update Top
2.1. Metadata last certified 19/07/2013
2.2. Metadata last posted 19/07/2013
2.3. Metadata last update 24/10/2013

3. Statistical presentation Top
3.1. Data description

Main revenue and expenditure items of the general government sector, notified by national authorities in Table 2 of the ESA 95 transmission programme.

Data are presented in millions of Euro, millions of national currency units, Euro per inhabitant and percentages of GDP.

Geographic coverage: EU and euro area, Iceland, Norway and Switzerland.

Main sources of data: National authorities

3.2. Classification system

Methodological framework is the European system of accounts, 1995 edition (ESA 95).

3.3. Coverage - sector

General government sector defined in ESA95 (paragraph 2.68) as including "all institutional units which are other non-market producers whose output is intended for individual and collective consumption, and mainly financed by compulsory payments made by units belonging to other sectors, and/or all institutional units principally engaged in the redistribution of national income and wealth".

3.4. Statistical concepts and definitions

The indicators are compiled on a national accounts (ESA 95) basis. They comprise main aggregates (total revenue and expenditure, main components (ESA 95 economic categories as well as balancing items) for the general government sector and its sub-sectors (central, state, local government and social security funds) The difference between total revenue and total expenditure equals net lending/net borrowing (B9).The indicators are as reported under Table 0200 'Main aggregates of general government' of the ESA 95 transmission programme. For definitions, please see in particular European system of accounts, 1995 edition (ESA 95), and Commission Regulation (EC) N° 1500/2000 of 10 July 2000 with respect to general government expenditure and revenue.

3.5. Statistical unit


Institutional units and groupings of units as defined in ESA 95.

The institutional units included to general government sector (S.13) according to ESA95 (paragraph 2.69) are the following:

a) general government entities (excluding public producers organized as public corporations or, by virtue of special legislation, recognized as independent legal entities, or quasi-corporations, when any of these are classified in the non-financial and financial sectors) which administer and finance a group of activities, principally providing non-market goods and services, intended for the benefit of the community;

b) non-profit institutions recognized as independent legal entities which are other non-market producers and which are controlled and mainly financed by general government;

c) autonomous pension funds which fulfill each of the following criteria:

- by law or by regulation certain groups of the population are obliged to participate in scheme or to pay contributions,

- general government is responsible for the management of the institution in respect of the settlement or approval of the contributions and benefits independently from its role as supervisory body or employer.

3.6. Statistical population

Target population is the general government sector.

3.7. Reference area

EU and Euro area aggregates, EU Member States, Iceland, Norway and Switzerland. 

3.8. Coverage - Time

The legal requirement is that all series should start in 1995, subject to country derogations. However, in practice the length of the series available varies widely from one country to another. Some series may start earlier than 1995.

3.9. Base period

Not applicable.

4. Unit of measure Top

Data are presented in millions of Euro, millions of national currency units, Euro per inhabitant (only for aggregates: total revenue and total expenditure) and percentages of GDP. For the April 2014 release of data, Eurostat has used the GDP transmitted in the context of the Excessive Deficit Procedure as denominator in the GDP ratios.

5. Reference Period Top


The reference period is the calendar year.

6. Institutional Mandate Top
6.1. Institutional Mandate - legal acts and other agreements

National Accounts are compiled in accordance with the European System of Accounts (ESA 1995) adopted in the form of a Council Regulation dated 25 June 1996, No 2223/96 and published in the Official Journal L310 of the 30/11/1996. A consolidated version is available on

The legal basis for transmission of dataset "Government revenue, expenditure and main aggregates" is Table 0200 of the ESA 95 transmission programme - Annex B of Council Regulation (EC) N° 2223/96 of 25 June 1996 as amended by the European Parliament and Council Regulation (EC) No 1392/2007.The aggregates 'total revenue' and 'total expenditure' and their composition in reference to ESA95 categories have been defined in Commission Regulation (EC) N° 1500/2000 of 10 July 2000 with respect to general government expenditure and revenue, whereas Commission Regulation (EC) N° 995/2001 of 22 May 2001 implementing Council and European Parliament Regulation (EC) N° 2516/2000 of 10 July 2000 on the recording of taxes and social contributions sets the rules for the data sources, time of recording and  comparable treatment of taxes and social contributions assessed but unlikely to be collected.

6.2. Institutional Mandate - data sharing

Data are transmitted to OECD, ECB and other Commission services before release.

7. Confidentiality Top
7.1. Confidentiality - policy

Regulation (EC) No 223/2009 on European statistics (recital 24 and Article 20(4)) of 11 March 2009 (OJ L 87, p. 164), stipulates the need to establish common principles and guidelines ensuring the confidentiality of data used for the production of European statistics and the access to those confidential data with due account for technical developments and the requirements of users in a democratic society.

7.2. Confidentiality - data treatment

Confidential data is flagged "C", except for table 11, where other types of blocks exist in the database.

Only authorised staff have access to the database. They have signed appropriate documentation on handling of confidential data.

There are blocks which prevent the inadvertant extraction and publication of confidential data.


8. Release policy Top
8.1. Release calendar

There is no pre-announced release calendar. However, total government revenue and expenditure data are normally released along with the excessive deficit procedure statistics: the precise date is disseminated on Eurostat's website.

8.2. Release calendar access

There is no pre-announced release calendar.

8.3. Release policy - user access

Data are disseminated simultaneously to all interested parties through a database update and on Eurostat's website (see "Dissemination format" below for more details). However, data are transmitted - under embargo - to OECD, ECB and other Commission services a few hours before release.

9. Frequency of dissemination Top

Annual data.

10. Dissemination format Top
10.1. Dissemination format - News release

Not available.

10.2. Dissemination format - Publications

Recent publications using data from ESA tables 2, 9 and 11 are:

10.3. Dissemination format - online database

Please consult free data on-line or refer to contact details.

10.4. Dissemination format - microdata access

Not available.

10.5. Dissemination format - other

Aggregates: Total general government revenue and expenditure are normally part of the news release on excessive deficit statistics.

Data on government revenue, expenditure and their main components are also a part of integrated presentation of government finance statistics (government revenue, government expenditure, government deficit, transactions in assets, transactions in liabilities, other economic flows, and balance sheets including EDP-related concepts).

Please see also:, and a dedicated section on government statistics

11. Accessibility of documentation Top
11.1. Documentation on methodology

See section 6.1.

11.2. Quality management - documentation

The progress in respect of data availability and quality is reviewed and reported in the internal Eurostat's documents to the data compilers from Member States.

12. Quality management Top
12.1. Quality assurance

The plausibility of the data is checked for each transmission and Member States are asked for some additional information in case of any doubts about data quality.

However, due to the complexity, volume and heterogeneity of data sources, quality assurance is based to a large extent on assessing primary sources and processes rather than the final product. Eurostat undertakes EDP dialogue and methodological visits to Member States, during which it reviews government finance data.

12.2. Quality management - assessment

A quality assessment procedure is in place that involves arithmetic and quality checks as well as checks on consistency with ESA95 and other government datasets (financial government accounts/ quarterly data) by Eurostat on data received by Member States.

13. Relevance Top
13.1. Relevance - User Needs

Data are used for analysis of public finances of Member States, especially the composition of total government revenue and expenditure and their evolution over time.

13.2. Relevance - User Satisfaction

Not available.

13.3. Completeness

All Member States provide the data, however the series length is not satisfactory in all cases.

14. Accuracy Top
14.1. Accuracy - overall

Data for government finance statistics are in general associated with a high level of overall accuracy.

14.2. Sampling error

Not available.

14.3. Non-sampling error

Not available.

15. Timeliness and punctuality Top
15.1. Timeliness

Data are disseminated not later than three weeks after the legal requirement for transmission of data (ESA95 transmission programme) scheduled at T+3 and T+9 months after the end of the reference period. The provision of sub-sector data for S.1312, S.1313 and S.1314 is voluntary at T+3 months for the last year transmitted.

15.2. Punctuality

In general the datasets are transmitted according to deadlines set in legislation.

16. Comparability Top
16.1. Comparability - geographical

The underlying methodological framework is the European system of accounts (ESA95), which ensures a high degree of comparability.

In case of any problems with compliance with ESA rules affecting the inter-country comparability the information is included in section 21.1 (Notes).

16.2. Comparability - over time

ESA 95 requires time series to be consistent over time, which are produced by most of the EU Member States. In some countries, methodological breaks can affect time series (normally on a temporary basis). Backward calculations of time series are provided to ensure full time coherence. However, methodological changes need not always refer to past data. For some additional information on series breaks please see the caveats in section 21.1 Notes.

17. Coherence Top
17.1. Coherence - cross domain

Many variables can be cross-checked with other tables submitted under the ESA95 transmission programme (see, Eurostat Reference Database 'national accounts' domain). Net borrowing/net lending (B.9) may be checked with EDP (= Excessive Deficit Procedure) submissions (see in 'government statistics' domain).

The cross-domain coherence checking concentrates on the consistency of government datasets (non-financial data vs financial data, annual data vs quarterly data).

17.2. Coherence - internal

Datasets are carefully checked for the internal consistency. Releasing of non-internally consistent data should be exceptional and accompanied by the caveats in Section 21.1 Notes.

18. Cost and Burden Top

Not available.

19. Data revision Top
19.1. Data revision - policy


Revision policy is set at the level of national authorities. In general the data are revised for the latest years according to change from preliminary to half-finalized and final data sources. The complete time-series can be revised due to changes in the methodology or methods of data compilation or major and benchmark revisions.

19.2. Data revision - practice

Data revisions may occur at any time.

Major changes in methodology are the result of legislation, and therefore announced in the Official Journal of the European Communities. However, some changes may be implemented beforehand on the basis of gentlemen's agreements.

20. Statistical processing Top
20.1. Source data

Annual national accounts data, primarily derived from administrative and other records of general government.

20.2. Frequency of data collection

In general, for Table 2 the collection of the data is bi-annual.

20.3. Data collection


The collection of the data is carried out with the use of the relevant reporting table of the ESA 95 transmission programme (Table 0200 on "main aggregates of general government", table 0900 on "detailed taxes and social contributions" accompanied by the National Tax Lists and table 1100 on "government expenditure by function - COFOG"), completed by national authorities.

Once data are compiled by national authorities in the reporting format, they are transmitted via Edamis in gesmes format to Eurostat and to OECD.

The National Tax List is sent in Excel format as it contains qualitative information. It can either be sent via edamis or via email.

In some cases, such as delays in edamis delivery or problems in the conversion to gesmes, data can be sent via email.

20.4. Data validation


Data are loaded into Eurostat Reference Database once validated by Eurostat. The validation process consists of arithmetic and quality checks including consistency with ESA 95 methodology and with other data reported to Eurostat as well as a number of further plausibility checks.

When data are validated by Eurostat, they are transmitted to ECB.

20.5. Data compilation

Accounting conventions are those of ESA95.

Time of recording of taxes and social contributions should be in accordance with Commission Regulation (EC) N° 995/2001 of 22 May 2001 implementing Council and European Parliament Regulation (EC) N° 2516/2000 of 10 July 2000.

Net lending/net borrowing (B.9) should correspond to the difference between total revenue and total expenditure, defined according to Commission Regulation (EC) N° 1500/2000 of 10 July 2000 with respect to general government expenditure and revenue.

For sector S.13, items D.4, D.7, and D.9 (and their sub-items) are to be consolidated. As a result, for these items and also for total revenue (TR) and total expenditure (TE), the sum of sub-sectors does not equal the sector value.

D.995 is to be deducted from D.99REC. No amount of D.995 is to be included under D.9PAY.

Data are transmitted in national currency. Eurostat converts into euro using annual average exchange rates.

Percentages of GDP calculations are based on annual GDP data submitted to Eurostat.

EU and euro area series are formed by the aggregation of the country data.

20.6. Adjustment


Data are not adjusted.

21. Comment Top

The net lending/net borrowing (B.9) in ESA table 0200 should correspond to the balance EDP B9 notified under the Excessive Deficit Procedure and available in the GOV_DD_EDPT1 table of the Eurostat Reference Database, except for different accounting treatment of interest flows under swaps and forward rate agreements (FRAs). However, there might be a difference in B9 resulting from a difference in the timing of reporting the data. For the calculation of the deficit or surplus as a percentage of GDP, there may also be a timing difference in the GDP figure used.

Country footnotes:

EU aggregates


EA aggregates



Up to 1988, separate accounts for sector S.1312 did not exist, data is included in sector S.1311.


Series break between 1998 and 1999 and between 2001 and 2002;


P.131 could include payments for market output P.11.

  The net lending (+)/ net borrowing (-) of the  Social Security sub-sector for 2010  includes the amount  of   (-1 413.3 million BGN) which reflects a transfer of accumulated cash surpluses from the National Health Insurance Fund to the central government, consisting mainly of the unused part of central government's transfers to the NHIF which have been carried out in the previous years. The transfer of this amount from NHIF to the central budget took place at the end of 2010 in accordance of the requirements of § 27 and § 86 of transitional provisions of State Budget Appropriation Law 2011.

Data are revised according to the time adjusted cash data method.


D.39rec: Subsidies from EU for Market Regulatory Agency are included from 2005.
  D.62PAY: A new system of social benefits was introduced in 1996.  Most of benefits which were previously paid by local government (S1313) are since paid by central government (S1311) (1997 onwards).
  D.92_D99REC and P5: The high value in 2003 is due to a free transfer of non-financial assets from Czech Railway (S11001) to the Railwail Infrastructure Administration(S1311).


D.2REC for S13 and S1311 includes the whole amount of VAT revenues collected in the country. Transfers to the EU institutions based on the harmonised VAT assessment bases after exclusion of UK-discount, are recorded by other Member States directly as VAT revenue of the EU institutions (outside general government sector). For DK these transfers increase value of D.7PAY for S.13 and S.1311;


Transaction K.2 not adjusted for UMTS sales.

  P.131 'Payments for other non-market output' exist but cannot currently be isolated from other payments. They are mainly included under P1M 'market output and output for own final use'
  The recording of D.995 is currently being investigated by Statistics Denmark.




P11_P12 includes P131;


D.5PAY: from 2005 onwards new accrual based data source are used for calculation of a majority of transactions. As a result income tax paid by employers for fringe benefits can be calculated and recorded separately u.nder D.5PAY. Previously those expenditures were included in the transaction D.1PAY;


Break between 2004 and 2005 explained by the reclassification of the local government foundations and non-profit associations from the non profit institutions serving households sector to the general government sector.




Transaction D6311_D63121_D63131PAY is separately identified from 2005 onwards. Before this date, the amounts relating to this transaction are included in transactions P2 and D62PAY. This is likely to lead to an underestimation of P3 (P31) for general government up to 2004. As a result breaks in series are noted for D6311_D63121_D63131PAY, D62PAY and P3 (P31). Furthermore, the allocation of the split between P31 and P32 in S1314 is improved from 2001 onwards. This entails a break in series between 2000 and 2001.


K.1: series break between 2002 and 2003


Break in series between 2005 and 2006 due to revisions from 2006 onwards: reclassification of public corporations, better recording of social security funds, reclassification of a social security fund, balance sheet corrections and identification of payables. For more information please refer to "Information note on Greek fiscal data"


D.9pay for 2013 is mainly due to HFSF and the amounts that were transferred to S12. Total amount of transfers from HFSF to banks in 2013 was 20488 MEUR (as provisionally recorded at the moment pending for estimations of recoverable amounts for bad assets of banks under liquidation) split as follows: 14760 MEUR for the four systemic banks' recapitalisation, 4833 MEUR for resolution cases and 895 MEUR for other share capital increases.


Health competencies were transferred from Social security funds (S.1314) to State government (S.1312) in 2002.


D.995 does not fully comply with Commission Regulation 995/2001.


Due to a number of reclassifications (sector delimitation and other methodological changes) with effect from 2009, there is a temporary break in series between 2008 and 2009. Fully consistent time series will be published by Insee from May 15th 2014.

  For capital transfers, receivable (D.9REC) S.1314 data are provisional and will be revised by the end of May.




Data from 1995 to 1997 are provisional, subject to revision in the future;


Before 2003: transaction D.6311_D.63121_D6.3131PAY included in transaction P.2.


Up until 2006 D.91REC is included in P.11_P.12.



Restitution of Ruble deposits in 1997 affecting D9PAY.S1311




D.9PAY, P.51 (for S.1313): series break between 1995 and 1996 due to privatisation of dwellings. From 2008 onwards, total personal income tax (PIT) under D.5REC for S.1313 is accounted for by S.1311 and after transferred under D.7 to the local government.


In 2012 there is a break in time series because of the reorganistion between CG and LG in field of education and health.




In the context of the Excessive Deficit Procedure, Eurostat is expressing a reservation on the quality of the government deficit data reported by the Netherlands, due to uncertainties on the statistical impact of the government interventions relating to the nationalisation and restructuring of SNS Reaal in 2013. The size of the impact is being clarified with the Dutch statistical authorities. Based on currently available information, Eurostat expects that the resulting increase in the government deficit for 2013 would not exceed 0.3% of GDP.


For D7 and D9: data on flows between sub-sectors are being investigated by the authorities;


D2/D5/D7/D9: series break between 2008 and 2009 due to a new financial equalization.


D995 does not fully comply with Commission Regulation 995/2001;


P5_K2 does not include K2 for years 1995-2009.


D.5REC, D.995: series break between 2000 and 2001 due to the change in method of recording taxes (time-adjusted cash method introduced for personal and corporate income taxes)




D.61REC: Substantial decrease in 2011 as imputed social contributions are not allocated from the state budget any longer.


No consolidation of D.4 at S.13 level before 2002.


For D7: data on flows between sub-sectors are being investigated by the authorities.

  K2: In 2011 the the revenues of General Government increased income from mobile phone operators for licences






Eurostat decision on the recording of military equipment expenditure is implemented from 2007 onwards, but not prior to this date;


Transaction D.6311_D.63121_D.63131PAY included in transaction P.2;


Payments for non-market output (P.131) only includes guarantee fees received for financial sector schemes. Some other payments for non-market output may be included in Market output (P.11) and Intermediate consumption (P.2).


TE and D.9PAY: the central government debt assumption 2008 of 1.3 billion euro in 2008 is included. Taxes and social contributions of S.1314 are accounted for by S1311 and after transferred under D7 to the Social Security Funds.


D.4 not consolidated;


D.9: all capital transfers between levels of government are included in D.7;


Data for S.1314 is included in S.1311.


D.4 not consolidated due to lack of information.


P5_K2 does not include K2.

Related metadata Top

Annexes Top