23 April 2012

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

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

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".

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, see 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.

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.

Target population is the general government sector.

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

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.

Not applicable.

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.

The reference period is the calendar year.

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

http://circa.europa.eu/irc/dsis/nfaccount/info/data/esa95/esa95-new.htm.

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.

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

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.

According to policy rules (see point 7.1)

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.

There is no pre-announced release calendar.

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.

Annual data.

Not available.

Statistics in Focus 45/2011 The effect of the economic and financial crisis on government revenue and expenditure

Statistics in Focus 23/2008 General government expenditure and revenue in the EU, 2006 

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

Not available.

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: http://ec.europa.eu/eurostat, and a dedicated section on government statistics

See section 6.1.

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.

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.

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.

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.

Not available.

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

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

Not available.

Not available.

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 S1312, S1313 and S1314 is voluntary at T+3 months for the last year transmitted.

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

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).

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.

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).

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.

Not available.

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.

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.

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

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

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"), completed by national authorities.

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

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.

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

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.

Data are not adjusted.

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	-
BE	Up to 1988, separate accounts for sector S.1312 did not exist, data is included in sector S.1311.
BG	Series break between 1998 and 1999 and between 2001 and 2002;
	P.131 could include payments for market output P.11.
CZ	-
DK	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'
DE	-
EE	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 D1PAY;
	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.
IE	In July 2011 a total of €13.5bn was injected into 3 Irish banks. Of this €7.8bn is provisionally classified as acquisition of equity and the remaining €5.8bn is classified as a capital transfer. For further details please see the supplementary EDP tables for the financial crisis and the methodological guidance note to be published on the Eurostat web-site. Eurostat has expressed a reservation on the latest data reported by Ireland under the Excessive Deficit Procedure, for more information, please consult the EDP press release.
EL	Transaction D.6311_D63121_D63131PAY included in transaction P.2
	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"
ES	-
FR	D.995 does not fully comply with Commission Regulation 995/2001.
	For capital transfers, receivable (D.9REC) S.1314 data are provisional and will be revised by the end of May.
IT	-
CY	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.
LV	Up until 2006 D.91REC is included in P.11_P.12.
LT	-
LU	-
HU	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.
MT	-
NL	-
AT	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.
PL	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)
PT	-
RO	-
SI	No consolidation of D.4 at S.13 level before 2002.
SK	For D7: data on flows between sub-sectors are being investigated by the authorities.
FI	-
SE	-
UK	Eurostat decision on the recording of military equipment expenditure is implemented from 2007 onwards, but not prior to this date;
	Transactions D.9PAY, K.1 not adjusted for financial defeasance structures; Eurostat has amended the data reported by the United Kingdom under the Excessive Deficit Procedure, for more information please consult the latest EDP press release.
	Transaction D.6311_D.63121_D.63131PAY included in transaction P.2;
	P.31/P.32 breakdown: series break between 2003 and 2004 - breakdown for the recent years based on the new source data related to the compilation of the detailed COFOG dataset.
IS	TE and D.9PAY: the central government debt assumption 2008 of 1.3 billion euro in 2008 is included. Taxes and social contributions of S1314 are accounted for by S1311 and after transferred under D7 to the Social Security Funds.
NO	D.4 not consolidated;
	D 9: all capital transfers between levels of government are included in D 7;
	Data for S1314 is included in S1311.
CH	D 4 not consolidated due to lack of information.
	Taxes and social contributions are compiled using time-adjusted cash method so the under-position D995 does not exist.