Government finance statistics - quarterly data
From Statistics Explained
- Data from 7 May 2013. Seasonal adjustment metadata updated on 22 April 2013. Most recent data: Further Eurostat information, Main tables and Database.
In recent years Eurostat has significantly expanded the range of integrated quarterly data on government finances available, providing a timely and increasingly high quality picture of the evolution of government finances in the European Union (EU). The data presented in this article reflect both non-financial and financial (quarterly non-financial and financial accounts for general government) transactions and cover all European Union (EU-27) countries.
This article is based on data transmitted to Eurostat at the end of March and during April 2013 and includes data coverage of all four quarters quarters of 2012. It is supplemented by seasonally adjusted data estimated provided on a voluntary basis by EU and EFTA countries. Eurostat regularly publishes seasonally adjusted and working day adjusted quarterly data on government revenue, expenditure and surplus (+)/ deficit (-), currently for twelve Member States and the EU aggregates.
Main statistical findings
In the fourth quarter of 2012, the seasonally adjusted general government deficit to GDP ratio stood at -3.6% in the euro area (EA-17) and -4.2% in the European Union (EU-27). In the previous quarter it stood at -3.7% in the EA-17 and -4.2% in the EU-27. EA-17 and EU-27 general government total revenue amounted to 46.9 % and 45.7 % of GDP respectively, while total expenditure stood at 50.5 % and 49.9 % of GDP.
Quarterly non-financial accounts for general government
Quarterly trends in government revenue and expenditure
In 2012Q4, non-seasonally adjusted data indicated EU-27 total general government revenue amounting to 47.9 % of GDP, while EA-17 general government total revenue amounted to 50.6 % of GDP. Looking at Figures 1 and 2 we can see that both total revenue and expenditure exhibit a clear seasonality. In order to interpret trends for the most recent quarters, seasonally adjusted data is presented in addition to the raw data transmitted by EU Member States (see explanation below).
EU-27 and EA-17 seasonally adjusted general government total revenue were equal to 45.7 % and 46.9 % of GDP respectively in 2012Q4.
After reaching its last peak at 45.1 % of GDP in 2008Q3, EU-27 seasonally adjusted general government total revenue slowly decreased in the subsequent quarters to reach a low point in 2009Q3 at 43.9 % of GDP. There was no increase of the revenue-to-GDP ratio during 2010, but an increase of governments' abilities to raise revenue is apparent in all quarters of 2011, with a high point of 44.9 % of GDP in 2011Q4. This slow increase continues in 2012. In 2012Q1, 2012Q2, 2012Q3 and 2012Q4, seasonally adjusted total revenue of general government stood at 44.9 %, 46.2 %, 45.0 % and 45.7 % of GDP in the EU-27 respectively. The peak in 2012Q2 is to a large extent due to a one-off event in the United Kingdom - the nationalisation of the Royal Mail pension scheme and an assumption by general government of the assets of this pension scheme recorded in capital transfers, receivable.
When looking at absolute numbers we can see that EU-27 seasonally adjusted government revenue decreased in the last two quarters of 2008 and - to a lesser extent - the first quarter of 2009, before resuming growth. In 2012Q4 it reached EUR 1 613 billion, which is lower than the value recorded for 2012Q2, but higher than the amount for 2012Q3 (all seasonally adjusted) due to the one-off event in the United Kingdom, which increased revenue in 2012Q2. The value for 2011Q1 is also influenced by one-off events in some countries.
In the EA-17 absolute general government total revenue followed a similar trend, except that a slight decline in total revenue was already visible in 2008Q2 and that no peak in 2012Q2 is visible. In 2012Q4, seasonally adjusted total revenue of general government stood at around EUR 1 113 billion.
The most important component of general government revenue is taxes, making up just over 59 % of total revenue (not seasonally adjusted) in the most recent quarter available in the EU-27. During the crisis, taxes had decreased in absolute terms and in terms of GDP, thus playing their role as automatic stabilisers of the economy. We can see from Figure 3 that taxes exhibit a clear seasonal pattern, peaking in the last quarter of each year (due to payment deadlines at the end of the fiscal year in many countries). This is followed in importance by social contributions, which made up 31 % of total revenue in 2012Q4, with government sales (mainly the services it provides) making up just under 6 %.
The sharp increases in government expenditure-to-GDP ratios observed during the economic downturn are due both to increasing government expenditure at current prices and to shrinking or stagnating GDP figures.
In absolute terms up to 2010 seasonally adjusted government expenditure continued to grow at a similar pace during the crisis than before the crisis up to 2010Q3, with a stronger increase in expenditure noted in 2010Q3 both in the EA-17 and the EU-27 (Figure 5). The figure in 2010Q3 is strongly influenced by supports to the banking sector in a number of Member States. The same is true for the peaks in 2008Q2 and 2010Q1.
From 2010Q4 onwards, a decrease in the level of the total expenditure-to-GDP ratio is visible, reflecting an absolute decrease in total expenditure as well as the effects of renewed growth in EU-27 and EA-17 GDP (all seasonally adjusted). In the EU, seasonally adjusted total expenditure as a ratio to GDP declined by over two percentage points from 2010Q3 (51.2 % of GDP) to 2011Q2 (49.0 % of GDP). In 2012Q3, total expenditure increased slightly in both areas, influenced by interventions to support the banking sector in several Member States.
In 2012Q4, seasonally adjusted total expenditure increased once again to stand at 49.9 % of quarterly GDP in the EU-27 and at 50.5 % of GPD in the EA-17. This strong increase was mostly due to one-off interventions to support financial institutions. More details on this can be found in the dedicated publication on this (please see below).
Social welfare spending accounted for about 42 % of EU-27 total government expenditure in 2012Q4, which represents 22 % of quarterly GDP (not seasonally adjusted). This category typically covers risks or needs such as sickness, disability, old age, family support and unemployment and – not surprisingly - was responsible for a large part of the increase of the expenditure-to-GDP ratio recorded during the crisis.
In 2012Q4 in the EU-27, 'compensation of employees' represented 11.0 % of GDP, 'intermediate consumption' 7.5 %, 'property income, payable' (mainly interest payments) 3.1 %, investments 2.6 %, subsidies 1.3 % and other categories 2.6 %. The breakdown of government expenditure and revenue by main categories shows significant variability across countries.
General government deficit
The difference between general government revenue and expenditure is known in ESA95 terminology as general government net lending (+)/ net borrowing (-) (ESA95 category B.9) and is usually referred to as government deficit (or surplus). This figure is an important indicator of the overall situation of government finances. It is usually expressed as a percentage of GDP.
EU-27 general government deficit (seasonally adjusted) decreased significantly since 2010Q4, to stand at -4.2 % of GDP in 2012Q4. Due to the economic and financial crisis, which started in 2008, EU-27 government deficit steadily deteriorated and reached record levels of -7.2 % and -7.1 % of GDP (seasonally adjusted) in 2009Q3 and 2010Q3 respectively. The beginning of the consolidation of public finances which can be observed from 2010Q4 onwards is due to a reduction in government expenditure not only in terms of GDP but also in absolute terms as well as continued growth in absolute revenue (seasonally adjusted absolute numbers), which outpaced the growth in GDP. However, from 2011Q3 onwards, general government total expenditure resumed growth when measured in absolute terms.
In the latest quarter available, for those countries, for which seasonally adjusted data is published, it should be noted that for Belgium, the 2012Q4 net lending (+)/ net borrowing (-) is negatively influenced by a bank recapitalisation. The 2012Q4 deficit for the Czech Republic is negatively influenced by a capital transfer in the context of the church restitution.
Quarterly financial accounts for general government
Financial transactions - assets, liabilities and net financial transactions
The government financial accounts notably allow an analysis of how governments finance their deficits or invest their surpluses. They include data on financial transactions (net acquisition of financial assets and the net incurrence of financial liabilities) and balance sheet items (stocks of financial assets and liabilities outstanding at the end of each quarter) for general government and its sub-sectors. Variations in stocks are explained both by the transactions and by other factors such as holding gains and losses and other changes in volume. The aim of this section is to present the main characteristics of the general government financial accounts.
The economic and financial crisis led to significant increases in the fluctuations of net incurrence of liabilities and net acquisition of financial assets.
From 2008Q4 onwards, the fluctuation of transactions in both assets and liabilities has increased sharply. The gap between the volume of transactions in assets and liabilities has widened sharply, giving rise to increasing negative figures in net financial transactions (B.9f), which is interpreted as the government deficit/ surplus derived from financial accounts. The increase and peaks in transactions in financial assets can be explained by governments having acquired assets to support financial institutions.
Net financial transactions continued to deteriorate steadily from 2008Q2 to 2009Q3. From 2010Q4 onwards a decrease is visible. In 2012Q4, net financial transactions (seasonally adjusted) amounted to EUR -137 billion in the EU-27.
Government financial balance sheet
A significant rise in the stocks of liabilities is observed since the end of 2008 with an increase in assets less pronounced. At the end of 2012Q4, the EU-27 stocks of general government financial assets reached EUR 4 965 billion, while liabilities amounted to EUR 12 706 billion. The resulting financial net worth was negative at EUR -7 742 billion. In the euro area, the stock of financial assets amounted to EUR 3 574 billion while the stock of liabilities stood at EUR 9 842 billion, leaving net financial worth at EUR -6 268 billion in 2012Q4.
The stocks of financial assets had previously been quite stable, but from 2009Q1 onwards increases are observed for this indicator.
Due to the continuing stronger increase of the stock of financial liabilities, a decrease in net financial worth continues to be observed.
In the euro area, the stock of financial liabilities stood at 103.7 % of annualised quarterly GDP in 2012Q4 (i.e. quarterly GDP summed over the previous four quarters), while the stock of financial assets was equivalent to 37.7 % of annualised quarterly GDP. In the EU-27, the stock of financial liabilities stood at a slightly lower 98.5 % of annualised quarterly GDP (i.e. quarterly GDP summed over the previous four quarters), while the stock of financial assets was equivalent to 38.5 % of annualised quarterly GDP.
The most important component of government financial assets is 'shares and other equity', which was equivalent to 15.9 % of annualised quarterly GDP in 2012Q4. This corresponds predominantly to the acquisition of equity in financial institutions by governments. Unsurprisingly, the stock of assets classified as shares and other equity has increased during the economic and financial crisis, but has shown a decreasing trend during 2011, before again increasing in quarters of 2012.
The next largest categories of EU-27 government financial assets are 'other financial assets', equivalent to 6.5 % of GDP in 2012Q4, 'currency and deposits' and 'loans' (this instrument contains both short-term and long-term loans), the latter two both equivalent to 6.3 % of GDP in 2012Q4. 'Loans' have increased substantially in the latest quarters.
'Currency and deposits' shows a seasonal pattern, explained by bank accounts of government units and pensions guaranteed and notably of treasuries maintaining abundant liquid assets that can fluctuate very quickly and by large amounts. It is evident that governments had acquired greater assets in currency and deposits during 2009 and to a lesser extent in 2010 due to an increase in liquidity. In the latest quarter, a seasonal decrease is observed.
Finally, for 'securities other than shares' (3.4 % of GDP in the EU-27 in 2012Q4) lower amounts are recorded. The percentage share of this component has been fairly stable over the years, which is explained by the asset investment strategies. Nevertheless, during the recent crisis, the GDP shares of both instruments have increased and continue to increase, reflecting loans to other sectors of the economy.
The main component of EU-27 financial liabilities is 'securities other than shares', which made up around 76 % of the total stock of liabilities in 2012Q4 – this in turn is mainly government bonds and bills. This category is also mostly responsible for the increase of total liabilities. It increased from 48.0 % of annualised quarterly GDP in 2008Q2 to 74.4 % in 2012Q4 as governments financed their deficits by issuing securities. The three other components of liabilities – 'currency and deposits', 'loans' and 'other liabilities' – have proven to be fairly stable over time.
Data sources and availability
Quarterly accounts of general government
Eurostat releases quarterly flow and stock data for the general government sector, using an integrated structure which combines the data from quarterly non-financial accounts for general government (QNFAGG), quarterly financial accounts for general government (QFAGG) and quarterly government debt (QGD). An integrated publication combining data from all three tables is released quarterly on the dedicated Government Finance Statistics (GFS) section of the Eurostat web site and on the dedicated Statistics Explained page Integrated government finance statistics presentation.
The regulations on these three data flows are available on the Eurostat web site in the section dedicated to government statistics.
Fiscal non-financial and financial accounts data are compiled in accordance with national accounts rules, as laid down in the 1995 European System of Accounts (ESA95) adopted in the form of a Council and Parliament Regulation (EC) No 2223/1996 of 25 June 1996. The full text of ESA95 is available on the Eurostat web site.
Quarterly non-financial accounts for general government (QNFAGG)
The aim of QNFAGG is to compile, report and present quarterly government expenditure, revenue and their components. Government revenue and expenditure are concepts used to analyse fiscal policy. Total revenue and total expenditure are defined in ways such that the ESA95 government net lending (+)/ net borrowing (-) (ESA95 B.9), is equal to the difference between the former and the latter. Government quarterly revenue and expenditure, and their components are reported in the framework of the European Parliament and Council Regulation (EC) No 1221/2002 on quarterly non-financial accounts for general government (QNFAGG).
Quarterly financial accounts for general government (QFAGG)
Quarterly financial accounts for general government include data on financial transactions and balance sheet items for general government (consolidated and non-consolidated) and its sub-sectors. The primary classification of financial instruments comprises: Monetary gold and special drawing rights (AF.1), Currency and deposits (AF.2), Securities other than shares (AF.3), Loans (AF.4), Shares and other equity (AF.5), Insurance technical reserves (AF.6), and Other accounts receivable/ payable (AF.7). The reliability of data reported by Member States has been assessed and reported to the European Parliament and the Council. The most recent reports are available on the Eurostat web site in the section dedicated to government finance statistics. The QFAGG data is reported in the framework of Regulation (EC) No 501/2004 of the European Parliament and of the Council of 10 March 2004 on quarterly financial accounts for general government (Text with EEA relevance).
Quarterly government debt (QGD)
Quarterly government debt is constituted by the liabilities of general government in the following categories: AF.2 (currency and deposits), AF.33 (securities other than shares, excluding financial derivatives) and AF.4 (loans). QGD must comply with ESA95 regulations concerning the classification of institutional units, consolidation rules, classification of financial liabilities and recording time. However, the valuation rules are different from those of ESA95. While in ESA95 assets and liabilities must generally be recorded at their market value at the end of the accounting period, QGD is recorded at nominal value. The market value is the price of a security as determined dynamically by buyers and sellers in an open market while the nominal value is considered equivalent to the face value of liabilities for securities. It is therefore equal to the amount (contractually agreed) that the government will have to refund to creditors at maturity. Moreover, in the definition of Maastricht debt, interest accrued on liabilities is not accounted for in the nominal valuation, unless explicitly credited. QGD data is the subject of a dedicated press release and is thus not subject of this article. The quarterly government debt is reported in the framework of Council Regulation (EC) No 1222/2004 of 28 June 2004 concerning the compilation and transmission of data on the quarterly government debt.
QNFAGG and QFAGG statistics cover data for general government.
According to ESA95, paragraph 2.68 "the sector general government (S.13) includes all institutional units which are other non-market producers (institutional units whose sales do not cover more than the 50 % of the production costs, see ESA95 paragraph 3.26) 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".
Seasonal adjustment of selected data series
Quarterly government finance statistics are reported to Eurostat in the form of non-seasonally adjusted (raw) figures. However, a certain number of the reported series contain seasonal patterns (explained by the link with the seasonality of economic activity and by the budgetary planning and accounting practices of national governments), which make it difficult to carry out a direct meaningful cross-country and time series analysis using non-adjusted data. The same is true for GDP, which reflects the seasonal pattern of all economic activities in the economy.
To overcome this difficulty and thus to gain a better understanding of trends in addition to the non-seasonally adjusted data, seasonally adjusted data is presented for the EU-27 and EA-17 in this article. The seasonal adjustment aims to remove the seasonality linked to this quarterly data.
The seasonal adjustment for total revenue and total expenditure is done using an indirect procedure (at country level using Tramo-Seats in Demetra+). Where available, National Statistical Institutes own estimates are used as input for the aggregates. Some country level estimates as well as data for the EU aggregates are published on Eurobase. Net lending (+)/ net borrowing (-) is derived indirectly from the accounting identity: Net lending (+)/ net borrowing (-)= total revenue - total expenditure.
Where available, National Statistical Institutes own estimates are used as input for the aggregates, which are supplied to Eurostat on a gentlemen's agreement basis. Some country level estimates as well as data for the EU aggregates are published on Eurobase. These estimates are supplemented by Eurostat's own estimates for those countries, which do not yet supply their own estimate. This data is labelled confidential and not published.
Net lending (+)/ net borrowing (-) is derived indirectly from the accounting identity: Net lending (+)/ net borrowing (-) = total revenue - total expenditure.
As concerns GDP, no independent estimate is derived. The results of the seasonal adjustment are subject to further tests and might be revised in the future.
Belgium: The seasonally adjusted series are computed following an indirect approach. The components of the revenue and of the expenditure of the General Government are seasonally adjusted by means of "Tramo-Seats", taking into account the presence of possible outliers and calendar effects. The model of each component (>20) has been individually validated (no automatic modeling). The absence of residual seasonality after aggregation has been checked. The data are benchmarked on annual totals of the non-adjusted series. The annual benchmarking is computed on each component by means of a multiplicative Denton procedure.
Bulgaria: Tramo-Seats on Demetra + Total expenditure: No trading days effects, no Easter effect, ARIMA model [(0,1,1)(0,1,1)], outliers: AO[2007-IV], TC[2008-IV], AO[2009-I]. Total revenue: Log-transformation. No trading days effects, no Easter effect, ARIMA model [(0,1,0)(1,1,0)], outlier: LS[2007-I].
Czech Republic: Tramo-Seats on Demetra + Total expenditure: No trading days effects, no Easter effect, ARIMA model [(0,1,1)(0,1,1)], outliers: AO[2003-I], AO[2003-III], AO[2012-IV], TC[2001-IV]. Total revenue: No trading days effects, no Easter effect, ARIMA model [(1,1,0)(0,1,1)], outliers: AO[2003-I], TC[2007-III], AO[2008-III].
Estonia: Tramo-Seats on Demetra + Total expenditure: Trading days effects (1 variable), no Easter effect, ARIMA model [(0,1,0)(0,1,1)], AO[2008-IV]. Total revenue: No trading days effects, no Easter effect, ARIMA model [(1,1,0)(0,1,0)], outliers: AO[2009-IV].
Latvia: Tramo-Seats on Demetra + Total expenditure: Log-transformation, no trading days effects, no Easter effect, ARIMA model [(0,1,1)(0,1,1)], outliers: LS[2009-III], LS[2006-IV], LS[2005-IV]. Total revenue: Log-transformation, no trading days effects, no Easter effect, ARIMA model [(0,1,0)(0,1,1)], outlier : LS[2008-IV].
Malta: Total expenditure: Tramo-Seats on Demetra+, log-transformation, no trading days effects, no Easter effects, ARIMA model [(0,1,1)(0,1,1)]; detected outliers: AO[2003-IV], log-transformation. Total revenue: Tramo-Seats on Demetra+, no trading days effects, no Easter effects, ARIMA model [(0,0,0)(0,1,1)].
Austria: Tramo-Seats on Demetra + Total expenditure: no trading days effects, no Easter effect, ARIMA model [(0,1,1)(0,1,1)], outliers: AO[2004-IV]. Total revenue: Log-transformation, no trading days effects, no Easter effect, ARIMA model [(0,1,1)(0,1,0)], outlier : LS[2009-I].
Slovenia: Model for total revenue: Log transformation, 6 variables for trading days effects, Slovenia holidays, Easter effect (6 days), no outliers, ARIMA(0,1,0)(0,1,1) model. Model for total expenditure: Log transformation, no trading days effects, no Easter effect, 2 pre-specified outliers (AO[2001-I], AO[2011-I], 1 detected outlier (AO[2012-II]), ARIMA(0,1,0)(0,1,1) model.
Slovakia: Tramo-Seats on Demetra + Total expenditure: no trading days effects, Easter effect (4 days), ARIMA model [(1,0,0)(0,1,0)], outliers: LS[2000-IV], AO[2002-IV]. Total revenue: Log-transformation, no trading days effects, no Easter effect, ARIMA model [(0,1,0)(0,1,1)].
Finland: The "ESS Guidelines on Seasonal Adjustment" are followed. The software used is Demetra 2.2. The method we used is Tramo-Seats. Moreover pre-treatment is done if necessary, for example outlier detection and correction. Total revenue and expenditure are estimated indirectly on the basis of their components and on sub-sector data.
Sweden: Tramo-Seats on Demetra + Total expenditure: Log-transformation, no trading days effects, no Easter effect, ARIMA model [(0,1,0)(0,1,1)], no outliers. Total revenue: Log-transformation, no trading days effects, no Easter effect, ARIMA model [(1,0,0)(0,1,0)], outlier: LS[2009-I].
United Kingdom: Adjustment using X-11 algorithm in X-13ARIMA-SEATS. Total expenditure: No trading day effects, no Easter effects, ARIMA model[(0,1,1)(0,1,1)], outliers: AO[2000Q2], AO[2000Q3], AO[2005Q2], AO[2008Q3], seasonal moving average: 3x3, trend moving average: 5. Total revenue: Log transformation, no trading day effects, no Easter effects, ARIMA model[(0,1,1)(0,1,1)], outliers: AO[2008Q3], AO[2012Q2], seasonal moving average: 3x5, trend moving average: 5.
Net financial transactions is derived using a direct method of seasonal adjustment for the EU-27 and EA-17 (Tramo-Seats on Demetra+).
As concerns GDP, no independent estimate is derived.
Revision policies/ country notes
The differing revision policies of EU Member States and EFTA countries reporting quarterly GFS data can be viewed in the QNFAGG and QFAGG manuals as well as in the respective metadata files on Eurobase. Revisions are generally accepted by Eurostat at any time.
The majority of countries revise quarterly QNFAGG and QFAGG data once more detailed sources used for the compilation of annual general government accounts become available; that is with the provision of quarterly data for the fourth quarter. A number of countries revise also previous years' data outside the transmission periods for annual data. Thus timing differences with annual tables arise.
Please refer to the detailed country notes published in the metadata on Eurobase (EMIS files).
Gross domestic product
Throughout this publication, gross domestic product (GDP) at current prices (nominal) is used, either using the non-seasonally adjusted or the seasonally and working-day adjusted forms as appropriate.
Further Eurostat information
- The level of government expenditure on education varies between Member States - Issue number 12/2013 - Statistics in Focus 12/2013
- In the fourth quarter of 2012, euro area and EU-27 seasonally adjusted government deficits remain stable - Issue number 11/2013 - Statistics in Focus 11/2013
- Support for financial institutions increases government deficits in 2012 - Issue number 10/2013 - Statistics in Focus 10/2013
- General government expenditure in 2011 – Focus on the functions ‘social protection’ and ‘health’ - Issue number 9/2013 - Statistics in Focus 9/2013
- In the third quarter of 2012, euro area seasonally adjusted deficit remains stable, while EU-27 deficit increases - Issue number 3/2013 - Statistics in Focus 3/2013
- In 2011 tax revenues increased to 40.0% of GDP in the EU-27 and 40.8% of GDP in the EA-17 - Issue number 55/2012 - Statistics in Focus 55/2012
- Government expenditure by sub-sector of general government - Statistics in Focus 52/2012
- Structure of government debt in Europe in 2011 - Statistics in Focus 34/2012
- General government expenditure: Analysis by detailed economic function - Statistics in Focus 33/2012
- EU-27 government revenue and expenditure stood at 44.6% and 49.1% of GDP respectively in 2011 - Statistics in Focus 27/2012
- Taxation trends in the European Union – data for the EU Member States, Iceland and Norway - 2013 edition
- Government finance statistics – summary tables
- Annual government finance statistics (t_gov_a)
- Government deficit and debt (t_gov_dd)
- Other government indicators (t_gov_oth)
- Annual government finance statistics (gov_a)
- Government deficit and debt (gov_dd)
- Quarterly government finance statistics (gov_q)
- Other government indicators (gov_oth)
Methodology / Metadata
- General government expenditure by function (COFOG) (ESMS metadata file - gov_a_exp_esms)
- Government deficit and debt (ESMS metadata file - gov_dd_esms)
- Government revenue, expenditure and main aggregates (ESMS metadata file - gov_a_main_esms)
- Quarterly financial accounts for general government (ESMS metadata file - gov_q_ggfa_esms)
- Quarterly government debt (ESMS metadata file - gov_q_ggdebt_esms)
- Quarterly non-financial accounts for general government (ESMS metadata file - gov_q_ggnfa_esms)
- State aid (ESMS metadata file - gov_oth_staid_esms)
- Structure of government debt (ESMS metadata file - gov_dd_sgd_esms)
- Manual on compilation of taxes and social payments on a quarterly basis – first edition
- Manual on government deficit and debt - implementation of ESA95
- Manual on quarterly non-financial accounts for general government - 2011 edition
- Manual on sources and methods for the compilation of COFOG statistics - Classifications of the Functions of Government - 2011 edition
- Manual on sources and methods for the compilation of ESA95 financial accounts - 2nd edition - 2011 update