SUPPLEMENT
TO THE
2002 G OVERNMENT
F INANCE S TATISTICS
Y EARBOOK
INTERNATIONAL MONETARY FUND
SUPPLEMENT TO THE
2002 GOVERNMENT FINANCE STATISTICS YEARBOOK
Prepared by the Government Finance Division,
IMF Statistics Department
Carol S. Carson, Director, Statistics Department
Paul R. Cotterell, Division Chief,
Government Finance Division
For information related to this publication, please:
fax the Statistics Department at (202) 623-6460,
or write Statistics Department
International Monetary Fund
Washington, D.C. 20431
or telephone (202) 623-6180.
For copyright inquiries, please fax the Editorial Division at
(202) 623-6579.
For purchases only, please contact Publication Services (see
information below).
Copyright © 2002, International Monetary Fund
Address orders to:
International Monetary Fund
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U.S.A.
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ISSN 0250-7374
ISBN 1-58906-186-1
Recycled
paper
CONTENTS
Page
A. Introduction
iii
B. The Four Statements of GFSM 2001
iv
C. Different Implementation Approaches for Member Countries
C.1 Accrual Reporting
C.2 Accrual Data Compiled from National Accounts
C.3 Cash Reporting
v
v
v
v
D. Fiscal Analysis Using an Integrated System of Flows and Stocks
v
E. Explanatory Notes on the Data
viii
Statistical Tables
Accrual Reporting Countries
Australia
Iceland
2
5
European Union Countries (Excluding Ireland)
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Italy
Luxembourg
Netherlands
Portugal
Spain
Sweden
United Kingdom
10
13
16
19
22
25
28
31
34
37
40
43
46
49
Cash Reporting Countries
Bolivia
Israel
Russia
South Africa
Switzerland
Thailand
54
57
60
63
66
69
A. Introduction
The Government Finance Statistics Manual, 2001
(GFSM 2001)1 was published in December 2001. It
replaces A Manual on Government Finance Statistics
published in 1986. The new manual introduces a
major change in the methodology for the compilation of government finance statistics, and is a
significant step forward in the worldwide effort
to improve comprehensiveness and transparency
in government fiscal reporting.
The evolution of government accounting, fiscal
analysis, and macroeconomic statistics has produced a need for a system of government finance
statistics that reflects these new developments.
The GFSM 2001 introduces a comprehensive analytical framework that uses detailed accrual data
for recording government resource flows and aggregate cash data for measuring government liquidity. It integrates balance sheet information
with transactions and other economic flows, and
defines several balancing items appropriate for
contemporary analytical needs. The concepts
and principles set out in the GFSM 2001 are harmonized with the other macroeconomic statistical standards2 to facilitate consistency of statistical analysis.
The GFSM 2001 provides compilers and users of
fiscal data with definitions, classifications, and
guidelines for the presentation of government finance statistics. As such, it does not describe the
compilation methods in detail. In the coming
years, practical guidance will be provided by
posting compilation guidelines on the Fund’s
website and through technical assistance to member countries.
It is recognized that the implementation of the
fully integrated system presented in the GFSM
2001 will take a long time for many countries and
progress will be determined by the differing
needs and circumstances of each country involved. Countries will need to revise their fiscal
data classification systems and the underlying accounting systems to reflect fully the accrual basis
1
2
The text of the GFSM 2001 is on the IMF website:
http://www.imf.org/external/np/sta/index.htm
System of National Accounts 1993; Balance of Payments Manual Fifth
Edition; and Monetary and Financial Statistics Manual.
Supplement to the 2002 Government Finance Statistics Yearbook
of recording while still capturing data on a cash
basis. Nonetheless, as demonstrated in this Supplement, data can be presented usefully in the
GFSM 2001 framework regardless of a country’s
method of accounting. The data published in this
Supplement are of an experimental nature.
An important purpose of this Supplement is to illustrate that different approaches could be used
for compiling fiscal data in the new GFSM 2001
framework. Three approaches are demonstrated
here (see section C below). The first relies on underlying accrual accounting data, the second uses
national accounts data that are already available
on an accrual basis, and the third demonstrates
that cash fiscal data can be reclassified to the new
GFS framework to utilize some of the informational advantages of the new system. A fourth approach, not demonstrated in this Supplement,
will evolve as cash reporting countries introduce
accrual components in their data. Such an approach will typically involve a gradual process of
starting with cash data and, over time, adding
more accrual items.
B. The Four Statements of
GFSM 2001
The GFSM 2001 framework consists of four statements: three based on accrual data for transactions, other economic flows, and balance sheets;
and a fourth based on cash data.
The Statement of Government Operations presents summary information on all transactions
and derives important analytic balances from
this information. Revenue minus expense equals
the net operating balance, which is a summary
measure of the effect of the government’s transactions on net worth. The subsequent deduction
of the net acquisition of nonfinancial assets from
the net operating balance produces a balance
called net lending/borrowing, which measures
the extent to which government either provides
financial resources to the other sectors of the
economy and the rest of the world (net lending) or
uses financial resources generated by the other
sectors (net borrowing). Net lending/borrowing,
also, is equal to the government financing
v
requirement derived as the net of transactions in
financial assets and liabilities. It is a measure of
the financial impact of government activity on
the rest of the economy.
STATEMENT OF GOVERNMENT OPERATIONS
1
2
Revenue
Expense
The Statement of Sources and Uses of Cash
shows the amounts of cash generated and used in
operations, transactions in nonfinancial assets,
and transactions involving financial assets and liabilities, excluding cash itself. The balancing
item, net change in the stock of cash, is the sum of
the net cash received from these three sources of
cash flows.
STATEMENT OF SOURCES AND USES OF CASH
Net operating balance (1-2=31+32-33)
31
Net acquisition of nonfinancial assets
Net lending/borrowing (1-2-31=32-33)
32
Net acquisition of financial assets
33
Net incurrence of liabilities
1
2
Cash receipts from operating activities
Cash payments for operating activities
Net cash inflow from operating
activities (1-2)
31
The Statement of Other Economic Flows presents
information on changes in net worth that arise
from flows other than transactions. These flows
are classified as either changes in the value (revaluations) or the volume of assets and liabilities. The
balancing item of this statement is the change in net
worth resulting from other economic flows.
STATEMENT OF OTHER ECONOMIC FLOWS
Change in net worth resulting from other
economic flows (41+42-43+51+52-53)
41, 51 Change in nonfinancial assets
42, 52 Change in financial assets
43, 53 Change in liabilities
The Balance Sheet presents the stocks of assets,
liabilities, and net worth at the end of the accounting period. The government’s net worth is defined
as the difference between total assets and total liabilities. Another balancing item that can be derived from the Balance Sheet is net financial worth,
which is defined as total financial assets minus
total liabilities.
BALANCE SHEET
6
61
62
63
vi
Net worth (61+62-63)
Nonfinancial assets
Financial assets
Liabilities
Net cash outflow from investments in
nonfinancial assets
Cash surplus/deficit (1-2-31)
32*
Net acquisition of financial assets other
than cash
33
Net incurrence of liabilities
Net cash inflow from financing
activities (-32*+33)
Net change in the stock of cash
(3212+3222)
32*=32-3212-3222
C. Different Compilation
Approaches for Member
Countries
Countries will use different approaches for compiling statistics in accordance with the GFSM
2001 framework. The approaches will vary according to the country’s accounting and budgeting practice, and the amount of resources devoted to the process. Most governments currently
use a cash basis of recording in their accounting
and budgeting systems. Some have started to use
an accrual basis of recording and others use various stages along a wide spectrum between cash
and accrual. The GFSM 2001 analytic framework,
though conceived from an accrual perspective,
can be used to present data generated by a variety of accounting practices.
Supplement to the 2002 Government Finance Statistics Yearbook
The data presented in this Supplement illustrate
three approaches to the compilation of statistics
in the GFSM 2001 format.
C.1 Accrual Reporting
Australia and Iceland are examples of countries
that have adopted accrual accounting for their
general government sectors. Both countries use
the framework of the GFSM 2001 for their official
presentation of fiscal data. The availability of
data for the two countries differs and the data are
not yet complete. However, the data illustrate
many of the advantages of the GFSM 2001
methodology. For example, they show the relation between the flows and the stocks, and how
other economic flows impact net worth. Also, the
inclusion of accrued items such as pension liabilities and interest provides a more comprehensive
picture of government operations.
tinue to do so for the foreseeable future. Beginning with the 2003 GFSY, the historical cash data
that were reported in accordance with the 1986
methodology will be published in the GFSM
2001 framework. The conversion of the historical
cash data to the framework of the GFSM 2001
will result in a number of coverage and classification gaps, as evidenced by the tables presented
under this section of the Supplement. Some of
these gaps will be closed with the collection of
additional data in 2003.
Data in the statistical tables for cash reporting
countries represent data reported for publication
in the 2002 GFSY. However, additional information was subsequently provided by these countries and the detail published in this supplement
may differ from the GFSY.
D. Fiscal Analysis Using
an Integrated System of
Flows and Stocks
C.2 Accrual Data Compiled from
National Accounts
In collaboration with Eurostat (the European
Union’s statistical agency) and the European
Central Bank, the IMF staff developed a method
for compiling GFSM 2001 data from national accounts data for the general government sector reported by the member countries of the European
Union (EU) to Eurostat. These data are compiled
using the methodology of the European System of
Accounts 1995 (ESA95)3. The complete ESA95 national accounts reporting system is not yet fully
implemented. Consequently, some of the tables
presented under this section show gaps in the
data. Moreover, since the focus of the ESA95 is on
the national accounts the data do not fully satisfy
GFSM 2001 requirements. The ESA95 data were
complemented by some additional information
collected directly from the fiscal agencies of the
EU member countries. The attached tables for 14
EU countries4 also show that there are some differences in the availability of data.
C.3 Cash Reporting
The majority of the 133 countries that report cash
data for publication in the Government Finance
Statistics Yearbook (GFSY) will, most likely, con-
Supplement to the 2002 Government Finance Statistics Yearbook
The GFSM 2001 is an integrated system of flows
and stocks. By definition, the addition of transactions and other economic flows to the stocks
at the beginning of the accounting period will
reconcile with the stocks at end of the accounting period. The following tables, using local
government data for Iceland, illustrate in two
alternative presentations how the GFSM 2001
system integrates balance sheets with transactions and other economic flows. The system
presents multiple analytical balances. The government’s net worth is shown at the beginning
and end of the accounting period, along with
the main reasons for changes in the balance
sheet; namely transactions, revaluations, and
other volume changes.
The summary statements are supported by a set
of detailed tables that constitute an integrated
classification coding system of stocks and flows5.
3
The 1995 ESA is harmonized with the System of National Accounts 1993
(1993 SNA) regarding definitions, accounting rules, and classifications.
4
Data for Ireland were omitted from the Supplement because insufficient national accounts data were available in the Eurostat database.
5
The detailed classification tables are presented in Appendix 4 of the
Government Finance Statistics Manual 2001
vii
1998
1999
STATEMENT OF GOVERNMENT OPERATIONS
1
Revenue
2
Expense
Net operating balance (1-2=31+32-33))
31
Net acquisition of nonfinancial assets
Net lending/borrowing (1-2-31=32-33)
32
Net acquisition of financial assets
33
Net incurrence of liabilities
71,680
64,135
7,545
10,260
-2,715
2,813
5,527
STATEMENT OF OTHER ECONOMIC FLOWS
Change in net worth (41+42-43; 51+52-53)
41,51 Change in nonfinancial assets
42,52 Change in financial assets
43,53 Change in liabilities
8,156
23,561
2,986
18,391
BALANCE SHEET
Net worth (61+62-63)
61
Nonfinancial assets
62
Financial assets
63
Liabilities
92,100
120,329
19,370
47,599
107,802
154,150
25,169
71,517
1999
INTEGRATED STATEMENT
OF FLOWS AND STOCKS
Revenue
Expense
Net worth
Nonfinancial assets
Net financial worth
Financial assets
Domestic
Foreign
Liabilities
Domestic
Foreign
Opening
balance Transactions Revaluations
92,100
120,329
-28,229
19,370
19,370
0
47,599
37,601
9.998
71,680
64,135
7,5451
10,260
-2,7152
2,813
2,813
0
5,527
3,093
2,434
27,734
23,561
4,173
2,986
2,986
0
-1,187
-602
-585
Other
volume
changes
Closing
balance
-19,578
0
-19,578
0
0
0
19,578
19,578
0
107,802
154,150
-46,348
25,169
25,169
0
71,517
59,670
11,847
1) Net operating balance
2) Net lending/borrowing
To facilitate international comparisons, the
GFSM 2001 emphasizes the presentation of fiscal
data for the general government sector, which
should be uniformly defined across countries
consistent with the 1993 SNA definition of general government. The following table gives an
example of a cross-country comparison of data
for general government that shows some main
GFSM 2001 aggregates as a percent of gross domestic product (GDP).
viii
The GFSM 2001 framework provides a range of
possibilities for fiscal analysis, especially concerning fiscal liquidity and sustainability issues. Despite the lack of available data for certain statements, this Supplement illustrates some of the
additional analytical tools that will become available to analysts, once the data are more complete.
The liquidity constraint, measured as the net
change in the stock of cash, should prove useful for
Supplement to the 2002 Government Finance Statistics Yearbook
fiscal policy decision makers. This measure is
shown in the Statement of Sources and Uses of
Cash, which also contains information on the
types of aggregate receipts and payments that
contribute to the change in the stock of cash. For
example, Australian data show reduced cash
holdings in 2001, to below 1999 levels, mainly
due to an increase in operating payments and a
large reduction in liabilities. The Russian data
show that large cash surpluses were used to build
an operating balance and net lending/borrowing.
When compiled using comprehensive accrual information, these measures reflect more accurately
the impact of resource flows. The analysis of net
worth (the stock of assets minus liabilities) should
focus policy attention on the structure of the government’s balance sheet and the portfolio choice
among assets (and liabilities). The net operating
balance is a summary measure of the change in net
worth due to transactions that occurred in the pe-
GENERAL GOVERNMENT: MAJOR GFS AGGREGATES (AS PERCENTAGE OF GDP), 2000
Country
Australia
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Iceland
Italy
Luxembourg
Netherlands
Portugal *
Spain
Sweden
United
Kingdom
Total
revenue
(1)
37.2
50.8
49.5
55.7
55.7
51.1
47.0
50.6
45.6
46.2
45.6
47.4
43.2
39.5
62.8
41.9
Stocks
Net acqui- Net incurNet
rence
sition of
Net
Financial
financial
Total
of
operating Net lending/ financial
assets Liabilities worth
borrowing
expense balance
liabilities
assets
(62)
(62-63)
(32-33)
(2)
(33)
(32)
(1-2)
(63)
34.5
52.4
49.2
53.6
48.5
51.4
48.4
47.4
41.4
46.5
37.9
45.6
43.2
38.1
59.2
39.9
2.7
-1.6
0.3
2.1
7.2
-0.3
-1.4
3.2
4.2
-0.3
7.7
1.8
0
1.4
3.6
2.0
2.3
-1.1
0.1
2.5
7.0
-1.4
1.1
-1.8
2.5
-0.3
6.0
2.2
-2.3
-0.3
3.8
1.6
...
2.5
0.1
-0.8
7.5
1.1
2.3
...
1.6
0.5
...
0.4
0.7
2.0
-2.0
3.3
...
3.5
0.2
-3.3
0.8
2.4
0.8
...
-0.8
1.1
...
-1.8
2.7
2.4
-5.2
1.6
43.7
27.1
7.8
44.6
94.5
36.6
19.3
...
36.7
25.0
...
31.6
39.1
24.5
74.0
22.1
44.8
69.4
110.0
57.4
53.1
71.5
60.8
...
74.9
122.8
...
66.9
63.4
67.4
75.7
55.7
-1.1
-42.3
-102.2
-12.8
41.4
-34.9
-41.5
...
-38.2
-97.8
...
-35.3
-24.3
-42.9
-1.7
-33.6
* 1999
Figures may not add due to rounding
up the stock of cash in 2000 and to pay off foreign
debt in 2001. EU country tables do not include a
Statement of Sources and Uses of Cash because
the ESA95 source data do not provide this information. More work is needed to compile cash
statements for EU countries.
A major innovation of the GFSM 2001 framework
is that it parallels a set of business accounts, allowing a nuanced view of fiscal sustainability
through the measurement of net worth, as well as
Supplement to the 2002 Government Finance Statistics Yearbook
riod; revenue and expense are the only transactions that affect net worth. Net lending/borrowing
shows the extent to which the government absorbs or provides financial resources to the rest of
the economy and the rest of the world. For example, in 2000, the general government in Spain increased its net worth from transactions (revenue
exceeded expense by 1.4 percent of GDP). However, after taking into account the net acquisition
of nonfinancial assets it was a net borrower from
other sectors (-0.3 percent of GDP). The net bor-
ix
rowing was financed through incurrence of liabilities that exceeded the acquisition of financial assets. This caused a slight deterioration in net financial worth—to minus 42.9 percent of GDP.
The Supplement illustrates that more work is
needed to compile complete balance sheets,
specifically information on nonfinancial assets
and other economic flows. Using the historical
data and macroeconomic policy information to
make balance sheet projections would provide
useful insights into the sustainability of policy
choices by analyzing their affect on the evolution
of net worth.
E. Explanatory Notes on
the Data
Data sources
Australia and Iceland - provided by the Australian Bureau of Statistics and Statistics Iceland,
respectively, based on their accrual government
finance statistics source data.
Countries of the European Union - compiled by
reclassification of ESA95 general government data
in the Eurostat NewCronos database. The exceptions are Germany, Netherlands, and the UK who
provided data directly.
x
U.S. dollar, and Series rh, period-average U.S. dollars per unit of national currency.
Consolidation of general government for cash reporting countries
Up to and including 2002, data published in the
GFS Yearbooks present separate data for the consolidated central government, state/provincial,
and local governments but the data for these sectors are not consolidated to show general government. Because the emphasis in GFSM 2001 is on
measures of general government activity an attempt was made in this Supplement to consolidate the GFSY data. The consolidation was done
for intergovernmental grants only because data
on intergovernmental taxes, interest, and financing transactions were not available. In most cases
grants paid by one level of government did not
match the grants received by another level of
government. For the cash reporting countries the
receipts and payments were made to agree. In the
case of EU countries no changes were made. It is
expected that these deficiencies in the data will be
overcome when countries begin to compile consolidated statistics for the general government.
Consistency with national measures
of government performance
Cash data countries - compiled by reclassification
of GFSM 1986-based cash data that were published in the 2002 Government Finance Statistics
Yearbook (GFSY).
Certain balancing items—net operating balance, net
lending/borrowing, and cash surplus/deficit—are the
same as those published by the accrual data countries. However, because most of the tables for the
European Union countries in this Supplement
were compiled using NewCronos data from mid2002, there are some differences from the most recently available data.
Selected economic aggregates
Measures of government debt
Information on selected aggregates, such as GDP,
population, and exchange rates, is taken from the
November 2002 issue of the IMF’s International Financial Statistics. The exchange rate used is Series
rf, period-average national currency units per
In most cases, data on general government debt at
market prices are not available. For comparability
purposes, the ratio of general government liabilities to GDP has been chosen as the indicator of
general government indebtedness. In the GFSM
Supplement to the 2002 Government Finance Statistics Yearbook
2001, debt consists of all liabilities that require
payment of interest and/or principal by the
debtor to the creditor. Thus, all liabilities in the
GFS system are debt except for shares and other
equity (which do not apply to general government) and financial derivatives. The measure of
general government liabilities is not available on
a consolidated basis for all countries.
Footnotes to the tables
Valuation of assets and liabilities
The relative size of governments
Australia, Iceland, and the countries of the EU
value some of their assets and liabilities at market
prices. Assets and liabilities of the cash reporting
countries are recorded at face value.
The graphs in the Supplement show the relative
size of governments in terms of total outlays calculated using the unconsolidated outlays of the
different levels of government.
Supplement to the 2002 Government Finance Statistics Yearbook
In the case of EU countries, certain data gaps
were filled by assuming that the missing detail
had the same distribution as the related aggregate
series. The assumptions made are explained in
detail in the particular country’s footnotes
xi
ACCRUAL
REPORTING
COUNTRIES
Australia
193
Units of General Government
Relative size of governments
in terms of gross expenditure in year 2001
Reference
Number
10
Central Government Units Covered by General Budget
1. Agencies, departments, governor general's office, judiciary,
and parliament
Central Government Units with Individual Budgets
2. Government agencies
3. 6 government commissions
4. 3 government corporations
5. Health insurance commission
6. 38 universities
State and Local Governments
7. 8 state governments
8. 900 (approximately) cities, district councils, municipalities
shires, and towns.
32
33
STATEMENT OF GOVERNMENT OPERATIONS
Revenue ................................................................................
Expense ................................................................................
Net operating balance (1-2=3) .............................................
Net acquisition of nonfinancial assets ...................................
Net lending / borrowing (3-31=32-33) .................................
Net acquisition of financial assets .........................................
Net incurrence of liabilities ....................................................
II.
STATEMENT OF OTHER ECONOMIC FLOWS
31
4,5
41,51
42,52
43,53
III.
Change in net worth ..............................................................
Changes in nonfinancial assets ............................................
Changes in financial assets ..................................................
Changes in liabilities ..............................................................
50
60
70
80
90
100%
40
50
60
70
80
90
100%
Local governments
10
20
30
Selected economic aggregates 2001
Gross Domestic Product (GDP), current prices
GDP per capita
General government revenue
General government tax revenue
General government outlays
General government expense
General government liabilities
Currency unit per US$, year 2000
Population
Data in central government tables cover operations of units 1-6.
Data in state government tables cover operations of unit 7 and are based on
information from all state governments. Data in local government tables cover
operations of unit 8 and are based on information from all local governments.
This institutional table is based on information reported in 2001.
1
2
40
State governments
Data coverage
I.
30
Central government
Notes: Units 2 and 6 comprise entities with individual budgets financed wholly
or largely by transfers from the central government budget. Unit 2 excludes the
Workers' Compensation Fund.
Millions of Australian Dollars / Year Ending June 30
20
Central government
1999
2000
2001
State and local governments
1999
2000
2001
693,560
35,585
37.0
30.8
36.4
35.9
40.9
0.5176
19.49
Millions of Dollars
Thousands of Dollars
% of GDP
% of GDP
% of GDP
% of GDP
% of GDP
Million
General government
1999
2000
2001
156,439
152,342
4,097
399
3,698
...
...
171,496
159,133
12,363
-895
13,258
...
...
190,710
185,726
4,984
-841
5,825
...
...
103,864
101,252
2,612
2,971
-359
...
...
108,654
105,790
2,864
3,354
-490
...
...
115,327
114,795
532
4,003
-3,471
...
...
224,742
215,611
9,131
3,363
5,768
...
...
242,532
224,735
17,797
2,470
15,327
...
...
256,857
248,914
7,943
3,203
4,740
...
...
...
...
...
...
-11,892
3,274
...
...
-7,105
4,166
...
...
...
...
...
...
24,021
9,812
...
...
14,015
5,733
...
...
...
...
...
...
9,560
13,076
...
...
4,483
9,856
...
...
BALANCE SHEET
6
61
62
63
Net worth ................................................................................
Nonfinancial assets ...............................................................
Financial assets ....................................................................
Liabilities ................................................................................
-16,313
46,077
127,181
189,571
-15,842
48,456
123,247
187,545
-17,963
51,781
116,474
186,218
364,147
320,658
160,136
116,647
391,032
333,824
168,256
111,048
405,579
343,560
173,409
111,390
347,834
366,735
280,679
299,580
375,191
382,281
285,058
292,148
387,617
395,340
283,329
291,052
IV.
1
2
STATEMENT OF SOURCES AND USES OF CASH
Receipts from operating activities .........................................
Payments for operating activities ..........................................
Net inflow from operating activities (=1-2) ..........................
Net outflows from investments in nonfinancial assets ...........
Cash surplus/deficit (=1-2-31) ..............................................
Net acquisition of financial assets other than cash ...............
Net incurrence of liabilities ....................................................
Net change in the stock of cash (=3212+3222) ..................
154,522
148,879
5,643
1,775
3,868
-6,434
-8,826
1,476
168,047
154,637
13,410
1,432
11,978
887
-9,355
1,736
185,189
180,141
5,048
-130
5,178
-458
-7,958
-2,322
105,491
97,830
7,661
9,699
-2,038
-5,577
-1,970
1,569
109,688
96,093
13,595
11,190
2,405
-2,483
-3,791
1,097
118,178
103,453
14,725
11,608
3,117
-3,388
-7,486
-981
222,336
208,934
13,402
11,468
1,934
-10,434
-9,322
3,046
237,769
210,154
27,615
12,606
15,009
-1,464
-13,641
2,832
247,623
227,595
20,028
11,480
8,548
-3,616
-15,475
-3,311
31
32*
33
__________________________________________________________________________________________________________________________________
2
Supplement to the 2002 Government Finance Statistics Yearbook
Australia
193
Millions of Dollars / Year Ending June 30
Central government
State and local governments
General government
1999
2000
2001
1999
2000
2001
1999
2000
2001
TABLE 1. REVENUE
Revenue .................................................................................
1
Taxes .....................................................................................
11
Taxes on income, profits and capital gains ..........................
111
Individuals ........................................................................
1111
Corporations and other enterprises ..................................
1112
Taxes on payroll and workforce ...........................................
112
Taxes on property ................................................................
113
Taxes on goods and services ..............................................
114
General value added, sales, or turnover taxes .................
1141
Excises .............................................................................
1142
Taxes on internnational trade and transactions ...................
115
Other taxes ...........................................................................
116
Social contributions .............................................................
12
Social security contributions .................................................
121
Other social contributions .....................................................
122
Grants ....................................................................................
13
From foreign governments ...................................................
131
From international organizations ..........................................
132
From other levels of the general government 1) ...................
133
Other revenue .......................................................................
14
Property income ...................................................................
141
Sales of goods and services ................................................
142
Fines, penalties and forfeits .................................................
143
Voluntary transfers other than grants ...................................
144
Miscellaneous and unidentified revenue ..............................
145
156,439
139,797
102,336
75,580
25,677
3,322
5
30,387
15,215
14,631
3,747
0
0
0
0
140
0
0
140
16,502
5,204
7,090
8
0
4,200
171,496
152,576
114,416
83,623
29,516
3,521
10
30,830
15,644
14,642
3,799
0
0
0
0
146
0
0
146
18,774
7,465
7,069
0
0
4,240
190,710
175,010
120,855
77,392
42,221
3,577
12
45,960
25,830
19,470
4,606
0
0
0
0
156
0
0
156
15,544
4,178
8,325
32
0
3,009
103,864
41,095
0
0
0
8,448
16,441
16,206
0
17
0
0
0
0
0
33,666
0
0
29,103
9,324
13,606
899
0
5,274
108,654
43,843
0
0
0
8,954
18,104
16,785
0
17
0
0
0
0
0
35,716
1
0
35,715
29,095
8,314
14,512
810
0
5,459
115,327
38,992
0
0
0
9,517
18,817
10,658
0
17
0
0
0
0
0
47,161
0
0
47,161
29,174
7,377
14,967
1,031
0
5,799
224,742
180,507
102,336
75,580
25,677
11,385
16,446
46,593
15,215
14,648
3,747
0
0
0
0
0
0
0
0
44,235
14,075
19,882
907
0
9,371
242,532
196,148
114,415
83,623
29,516
12,207
18,113
47,614
15,644
14,660
3,799
0
0
0
0
0
0
0
0
46,384
15,434
20,559
810
0
9,581
256,857
213,767
120,855
77,392
42,221
12,859
18,828
56,619
19,487
14,660
4,606
0
0
0
0
0
0
0
0
43,090
11,288
22,241
1,063
0
8,498
TABLE 2. EXPENSE BY ECONOMIC TYPE
Expense .................................................................................
2
Compensation of employees ..............................................
21
Wages and salaries .............................................................
211
Social contributions ............................................................
212
Use of goods and services .................................................
22
Consumption of fixed capital ..............................................
23
Interest payments ................................................................
24
Subsidies ..............................................................................
25
Grants ....................................................................................
26
To other units of the general government sector 1) ............
263
Current ...........................................................................
2631
Capital ............................................................................
2632
Social benefits ......................................................................
27
Other expense ......................................................................
28
Property expense other than interest ................................
281
Miscellaneous other expense ............................................
282
Current ...........................................................................
2821
Capital ............................................................................
2822
152,342
18,488
16,433
2,055
14,041
1,860
11,810
2,486
34,880
33,951
31,644
2,307
61,719
7,058
0
7,058
6,943
115
159,133
17,073
15,220
1,853
16,870
2,093
10,350
2,157
35,926
35,658
33,258
2,400
67,050
7,614
0
7,614
7,530
84
185,726
18,114
15,984
2,130
17,997
2,113
11,124
4,002
46,842
46,842
44,416
2,426
75,273
10,261
0
10,261
9,165
1,096
101,252
41,886
37,860
4,026
27,416
7,183
6,408
4,006
2,428
140
1,918
511
2,306
9,619
0
9,619
7,350
2,269
105,790
43,109
39,778
3,331
29,285
8,269
5,798
4,211
2,793
146
2,035
758
2,313
10,012
0
10,012
8,027
1,985
114,795
46,508
42,462
4,046
31,309
8,287
5,631
4,544
2,773
156
2,053
720
2,669
13,074
0
13,074
9,132
3,942
215,611
60,374
54,293
6,081
40,715
9,043
17,785
6,493
929
0
0
0
64,026
16,246
0
16,246
13,862
2,384
224,735
60,169
54,985
5,184
45,218
10,363
15,825
6,368
268
0
0
0
69,362
17,162
0
17,162
15,134
2,028
248,914
64,620
58,444
6,176
48,245
10,400
16,489
8,532
0
0
0
0
77,940
22,688
0
22,688
17,856
4,832
TABLE 3. TRANSACTIONS IN ASSETS AND LIABILITIES
Change in net worth ..............................................................
3
Nonfinancial assets .............................................................
31
Fixed assets .........................................................................
311
Buildings and structures ....................................................
3111
Machinery and other equipment ........................................
3112
Other fixed assets .............................................................
3113
Inventories ............................................................................
312
Valuables .............................................................................
313
Nonproduced assets ............................................................
314
...
399
-255
...
...
...
474
31
149
...
-895
632
...
...
...
17
42
-1,586
...
-841
-463
...
...
...
1,048
46
-1,472
...
2,971
3,121
...
...
...
39
48
-237
...
3,354
3,377
...
...
...
-36
-10
23
...
4,003
3,764
...
...
...
-31
21
249
...
3,363
2,860
...
...
...
513
79
-89
...
2,470
3,980
...
...
...
-19
32
-1,523
...
3,203
3,339
...
...
...
1,017
67
-1,220
Financial assets ...................................................................
Domestic ..............................................................................
Foreign .................................................................................
Liabilities ...............................................................................
Domestic .............................................................................
Foreign ................................................................................
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
32
321
322
33
331
332
33,666
__________________________________________________________________________________________________________________________________
3
Supplement to the 2002 Government Finance Statistics Yearbook
Australia
193
Millions of Dollars / Year Ending June 30
Central government
1999
2000
2001
State and local governments
1999
2000
2001
General government
1999
2000
2001
TABLE 5. OUTLAYS BY FUNCTIONS
Total Outlays .........................................................................
General public services .......................................................
Public debt transactions ....................................................
Transfers between levels of government ..........................
Defense .................................................................................
Public order and safety .......................................................
Economic affairs ..................................................................
Agriculture, forestry, fishing and hunting ...........................
Transport ..........................................................................
Communication .................................................................
Environmental protection ...................................................
Housing and community amenities ...................................
Health ....................................................................................
Recreation, culture and religion .........................................
Education ..............................................................................
Social protection ..................................................................
152,737
37,325
11,810
17,950
10,369
1,249
8,310
1,563
1,762
181
250
1,156
22,870
867
14,366
55,975
158,238
37,890
10,517
19,155
10,536
1,140
7,820
1,739
1,656
-1,060
285
1,014
22,933
1,260
15,266
60,094
184,883
50,556
11,125
29,110
10,799
1,526
9,525
1,700
1,882
-956
575
2,322
25,248
1,858
16,679
65,795
104,224
14,088
6,423
663
0
8,495
20,501
2,577
12,435
459
2,876
4,825
20,626
4,598
22,405
5,810
109,141
15,353
5,605
837
0
9,012
20,771
2,438
13,749
92
2,851
5,093
21,377
5,117
23,454
6,113
118,798
16,849
5,649
776
0
9,786
23,622
2,190
15,748
44
3,151
6,425
22,797
4,592
25,064
6,512
218,968
31,973
17,800
58
10,369
9,481
26,164
3,896
12,062
638
2,847
4,536
36,982
5,340
31,148
60,128
227,202
32,359
15,999
138
10,536
9,953
25,972
3,976
13,019
-968
2,844
4,453
37,818
6,204
32,629
64,434
252,117
36,360
16,508
12
10,799
11,093
30,443
3,727
15,132
-912
3,380
7,091
40,930
6,196
35,177
70,648
TABLE 6. BALANCE SHEET
Net Worth ...............................................................................
6
Nonfinancial assets .............................................................
61
Fixed assets .........................................................................
611
Buildings and structures ....................................................
6111
Machinery and other equipment ........................................
6112
Other fixed assets .............................................................
6113
Inventories ............................................................................
612
Valuables .............................................................................
613
Nonproduced assets ............................................................
614
Financial assets ...................................................................
62
Domestic ..............................................................................
6211
Foreign .................................................................................
6213
Liabilities ...............................................................................
63
Domestic ..............................................................................
631
Foreign .................................................................................
632
-16,313
46,077
33,334
22,099
10,428
807
2,955
1,807
7,981
127,181
...
...
189,571
...
...
-15,842
48,456
35,199
22,988
11,101
1,061
3,132
1,805
8,320
123,247
...
...
187,545
...
...
-17,963
51,781
35,199
23,447
12,310
1,313
3,549
1,993
11,040
116,474
...
...
186,218
...
...
364,147
320,658
239,519
228,995
9,561
963
1,037
4,965
75,137
160,136
...
...
116,647
116,647
0
391,032
333,824
246,138
235,379
10,198
561
968
5,042
81,676
168,256
168,256
0
111,048
111,048
0
405,579
343,560
254,620
243,981
10,210
429
987
5,130
82,823
173,409
173,409
0
111,390
111,390
0
347,834
366,735
272,854
251,094
19,990
1,770
3,992
6,773
83,116
280,679
...
...
299,580
...
...
375,191
382,281
281,279
258,368
21,299
1,612
4,100
6,848
90,054
285,058
...
...
292,148
...
...
387,617
395,340
291,691
267,429
22,520
1,742
4,536
7,123
91,990
283,329
...
...
291,052
...
...
Memorandum items:
Net financial worth (=62-63) ..............................................
Debt at market value .........................................................
Debt at nominal value ........................................................
Arrears ...............................................................................
-62,390
99,529
...
...
-64,298
89,796
...
...
-69,744
82,787
...
...
43,489
50,631
...
...
57,208
47,449
...
...
62,019
40,903
...
...
-18,901
143,613
...
...
-7,090
130,887
...
...
-7,723
117,510
...
...
7
701
7017
7018
702
703
704
7042
7045
7046
705
706
707
708
709
710
6M1
6M2
6M3
6M4
Notes to the statistical tables:
32* = 32 -3212 - 3222
... Indicates data are not available.
__________________________________________________________________________________________________________________________________
4
Supplement to the 2002 Government Finance Statistics Yearbook
Iceland
176
Units of General Government
Relative size of governments
in terms of gross expenditure in year 2000
Reference
Number
10
Central Government Units Covered by General Budget
1. Judiciary, legislature, ministries, presidency, departments
government agencies, public colleges and universities, and
public health service units
Central Government Units with Individuals Budgets
2. National social security system
Local Government
3. 165 municipalities, including public nursery and primary
schools, and old persons' residential institutions
4. Municipal Equalization Fund
20
32
33
STATEMENT OF GOVERNMENT OPERATIONS
Revenue ................................................................................
Expense ................................................................................
Net operating balance (1-2=3) .............................................
Net acquisition of nonfinancial assets ...................................
Net lending / borrowing (3-31=32-33) .................................
Net acquisition of financial assets .........................................
Net incurrence of liabilities ....................................................
II.
STATEMENT OF OTHER ECONOMIC FLOWS
31
4,5
41,51
42,52
43,53
III.
Change in net worth .............................................................
Changes in nonfinancial assets ............................................
Changes in financial assets ..................................................
Changes in liabilities ..............................................................
60
70
80
90
100%
20
30
40
50
60
70
80
90
100%
Selected economic aggregates 2000
Data in central government tables cover operations in units 1-2.
Data in local government tables cover operations of units 3-4 and are based on
information from all local governments.
This institutional table is based on information reported in 1996.
1
2
50
Local governments
Data coverage
I.
40
Central government
10
Millions of Kronur / Year Ending December 31
30
Gross Domestic Product (GDP), current prices
GDP per capita
General government revenue
General government tax revenue
General government outlays
General government expense
General government liabilities
Currency unit per US$, year 2000
Population
Central government
1998
1999
2000
Local governments
1998
1999
2000
658,284
2,327,334
45.6
45.6
43.1
41.4
0.8
78.871
0.283
Millions of Kronur
Kronur
% of GDP
% of GDP
% of GDP
% of GDP
% of GDP
Million
General government
1998
1999
2000
185,414
176,837
8,577
1,497
7,080
6,993
-88
214,005
194,144
19,861
2,423
17,438
12,311
-5,128
227,831
208,218
19,613
1,082
18,531
8,659
-9,872
64,740
57,962
6,778
11,030
-4,252
1,077
5,329
71,680
64,135
7,545
10,260
-2,715
2,813
5,527
79,288
71,298
7,990
10,262
-2,272
1,731
4,003
242,751
223,180
19,571
16,743
2,828
8,914
6,084
278,706
251,299
27,407
12,682
14,725
15,346
621
300,069
272,466
27,603
11,344
16,259
10,672
-5,588
...
...
42,507
14,973
...
...
25,469
18,397
...
...
25,469
18,397
-3,585
-4,150
412
-154
8,156
23,561
2,986
18,391
8,156
23,561
2,986
18,391
...
...
42,733
14,634
...
...
42,733
14,634
...
...
42,733
14,634
BALANCE SHEET
6
61
62
63
Net worth ................................................................................
Nonfinancial assets ...............................................................
Financial assets ....................................................................
Liabilities ................................................................................
...
...
186,210
382,060
...
...
213,549
392,751
...
...
215,774
392,752
92,099
120,329
19,369
47,599
107,802
154,150
25,169
71,517
122,774
176,592
26,515
80,333
...
...
204,519
427,752
...
...
237,736
454,894
...
...
241,542
492,962
IV.
1
2
STATEMENT OF SOURCES AND USES OF CASH
Receipts from operating activities .........................................
Payments for operating activities ..........................................
Net inflow from operating activities (=1-2) ..........................
Net outflows from investments in nonfinancial assets ...........
Cash surplus/deficit (=1-2-31) ..............................................
Net acquisition of financial assets other than cash ...............
Net incurrence of liabilities ....................................................
Net change in the stock of cash (=3212+3222)...................
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
31
32*
33
__________________________________________________________________________________________________________________________________
5
Supplement to the 2002 Government Finance Statistics Yearbook
Iceland
176
Millions of Kronur / Year Ending December 31
Central government
Local governments
1998
1999
2000
1998
1999
TABLE 1. REVENUE
Revenue .................................................................................
1
Taxes .....................................................................................
11
Taxes on income, profits and capital gains ..........................
111
Individuals ........................................................................
1111
Corporations and other enterprises ..................................
1112
Taxes on payroll and workforce ...........................................
112
Taxes on property ................................................................
113
Taxes on goods and services ..............................................
114
General value added, sales, or turnover taxes .................
1141
Excises .............................................................................
1142
Taxes on internnational trade and transactions ...................
115
Other taxes ..........................................................................
116
Social contributions .............................................................
12
Social security contributions .................................................
121
Other social contributions .....................................................
122
Grants ....................................................................................
13
From foreign governments ...................................................
131
From international organizations ..........................................
132
From other general government units ..................................
133
Other revenue .......................................................................
14
Property income ...................................................................
141
Sales of goods and services ................................................
142
Fines, penalties and forfeits .................................................
143
Voluntary transfers other than grants ...................................
144
Miscellaneous and unidentified revenue ..............................
145
185,414
144,549
41,399
31,832
6,814
0
7,711
92,714
60,209
21,742
2,389
336
16,550
16,550
0
0
0
0
0
24,315
9,282
13,495
517
1,021
0
214,005
168,020
51,800
37,508
8,939
0
8,447
104,815
69,320
23,951
2,474
484
18,262
18,262
0
22
22
0
0
27,701
10,609
14,482
532
2,079
0
227,831
178,139
57,652
43,476
9,222
0
9,841
107,421
71,184
23,582
2,712
513
20,047
20,047
0
26
26
0
0
29,619
11,561
15,449
650
1,959
0
64,740
47,241
36,882
36,866
16
0
9,725
0
0
0
0
634
0
0
0
5,883
0
0
5,883
11,616
3,031
8,537
0
48
0
71,680
52,455
41,453
41,437
16
0
10,188
0
0
0
0
814
0
0
0
6,980
0
0
6,980
12,245
3,326
8,879
0
40
0
TABLE 2. EXPENSE BY ECONOMIC TYPE
Expense .................................................................................
2
Compensation of employees ..............................................
21
Wages and salaries .............................................................
211
Social contributions ............................................................
212
Use of goods and services .................................................
22
Consumption of fixed capital ..............................................
23
Interest payments ................................................................
24
Subsidies ..............................................................................
25
Grants ....................................................................................
26
To other general government units ....................................
263
Current ...........................................................................
2631
Capital ............................................................................
2632
Social benefits ......................................................................
27
Other expense ......................................................................
28
Property expense other than interest ................................
281
Miscellaneous other expense ............................................
282
Current ...........................................................................
2821
Capital ............................................................................
2822
176,837
54,604
47,919
6,685
36,703
8,639
18,833
7,904
6,426
5,883
4,096
1,786
24,060
19,668
0
19,668
12,229
7,439
194,144
57,427
51,452
5,975
44,154
9,151
20,155
9,268
7,441
6,980
5,257
1,723
25,366
21,182
0
21,182
13,189
7,993
208,218
60,809
54,606
6,204
50,489
9,779
19,665
9,721
7,600
7,050
5,549
1,501
28,248
21,906
0
21,905
14,257
7,648
57,962
28,260
24,240
4,020
19,016
1,394
2,372
1,635
0
0
0
0
2,397
2,888
0
2,888
876
2,011
TABLE 3. TRANSACTIONS IN ASSETS AND LIABILITIES
Change in net worth ..............................................................
3
Nonfinancial assets .............................................................
31
Fixed assets .........................................................................
311
Buildings and structures ....................................................
3111
Machinery and other equipment ........................................
3112
Other fixed assets .............................................................
3113
Inventories ............................................................................
312
Valuables .............................................................................
313
Nonproduced assets ............................................................
314
Financial assets ...................................................................
32
Domestic ..............................................................................
321
Foreign .................................................................................
322
Liabilities ...............................................................................
33
Domestic .............................................................................
331
Foreign ................................................................................
332
8,578
1,497
1,497
...
...
...
0
0
0
6,993
6,506
487
-88
10,263
-10,351
19,862
2,423
2,423
...
...
...
0
0
0
12,311
10,202
2,108
-5,128
-7,853
2,724
19,613
1,082
1,082
...
...
...
0
0
0
8,659
9,371
-711
-9,872
-18,089
8,217
6,778
11,030
11,030
...
...
...
0
0
0
1,077
1,077
0
5,329
1,015
4,314
General government
2000
1998
1999
2000
79,288
59,445
45,980
45,965
15
0
12,737
0
0
0
0
728
0
0
0
7,050
0
0
7,050
12,793
3,519
9,234
0
40
0
242,751
190,269
78,280
68,698
6,830
0
17,436
91,194
58,689
21,742
2,389
970
16,550
16,550
0
0
0
0
0
35,932
12,313
22,033
517
1,069
0
278,706
220,475
93,253
78,945
8,955
0
18,635
104,815
69,320
23,951
2,474
1,298
18,262
18,262
0
22
22
0
0
39,947
13,935
23,361
532
2,119
0
300,069
237,584
103,632
89,440
9,237
0
22,578
107,421
71,184
23,582
2,712
1,241
20,047
20,047
0
26
26
0
0
42,412
15,080
24,683
650
1,999
0
64,135
31,977
27,475
4,502
19,322
3,418
2,576
1,358
0
0
0
0
2,606
2,878
0
2,878
953
1,925
71,298
36,122
31,032
5,090
20,540
3,683
3,096
1,845
0
0
0
0
3,053
2,959
0
2,959
1,116
1,843
223,180
82,864
72,159
10,705
54,117
5,217
21,204
10,222
544
0
0
0
26,457
22,555
0
22,555
13,106
9,449
251,299
89,404
78,927
10,476
63,476
12,569
22,731
10,626
461
0
0
0
27,971
24,061
0
24,061
14,143
9,918
272,466
96,931
85,637
11,294
71,029
13,462
22,761
11,566
550
0
0
0
31,301
24,865
0
24,865
15,373
9,491
7,546
10,260
10,260
...
...
...
0
0
0
2,813
2,813
0
5,527
3,093
2,434
7,990
10,262
10,262
...
...
...
0
0
0
1,731
1,731
0
4,003
3,362
641
19,573
16,743
16,743
...
...
...
0
0
0
8,914
8,427
487
6,084
12,122
-6,038
27,407
12,682
12,682
...
...
...
0
0
0
15,346
13,238
2,108
621
-4,537
5,158
27,604
11,344
11,344
...
...
...
0
0
0
10,672
11,383
-711
-5,588
-14,446
8,858
__________________________________________________________________________________________________________________________________
6
Supplement to the 2002 Government Finance Statistics Yearbook
Iceland
176
Millions of Kronur / Year Ending December 31
Central government
1998
1999
2000
Local governments
1998
1999
2000
General government
1998
1999
2000
TABLE 5. OUTLAYS BY FUNCTIONS
Total Outlays .........................................................................
General public services ......................................................
Public debt transactions ....................................................
Defense .................................................................................
Public order and safety .......................................................
Economic affairs ..................................................................
Agriculture, forestry, fishing and hunting ...........................
Transport ..........................................................................
Communication .................................................................
Environmental protection ...................................................
Housing and community amenities ...................................
Health ....................................................................................
Recreation, culture and religion .........................................
Education ..............................................................................
Social protection ..................................................................
Statistical discrepancy
178,334
36,312
18,833
0
8,666
29,807
11,520
11,346
...
...
1,479
42,661
5,443
16,986
36,979
1
196,567
37,727
20,155
0
9,743
32,575
12,286
13,125
...
...
1,731
50,186
6,272
18,243
38,926
1,164
209,300
40,150
19,665
0
10,460
34,992
12,418
14,842
...
...
1,732
52,488
7,091
19,002
42,389
996
68,992
7,690
2,372
0
1,615
9,506
240
7,467
...
...
4,413
859
10,251
20,668
13,991
-1
74,395
7,458
2,576
0
1,606
9,512
272
8,066
...
...
4,382
817
11,343
22,708
15,857
712
81,560
6,008
3,096
0
1,951
11,278
290
9,255
...
...
4,402
887
12,781
25,272
17,826
1,155
239,923
39,496
21,204
0
9,924
38,075
11,756
17,775
...
...
5,651
43,315
15,621
37,366
50,476
0
263,981
40,461
22,731
0
11,033
40,722
12,578
19,999
...
...
6,621
50,987
17,474
41,139
54,103
1,441
283,810
41,597
22,762
0
11,990
44,555
12,711
22,620
...
...
6,952
53,358
19,677
44,468
59,753
1,460
TABLE 6. BALANCE SHEET
Net Worth ...............................................................................
6
Nonfinancial assets .............................................................
61
Fixed assets .........................................................................
611
Buildings and structures ....................................................
6111
Machinery and other equipment ........................................
6112
Other fixed assets .............................................................
6113
Inventories ............................................................................
612
Valuables .............................................................................
613
Nonproduced assets ............................................................
614
Financial assets ...................................................................
62
Domestic ..............................................................................
6211
Foreign .................................................................................
6213
Liabilities ...............................................................................
63
Domestic ..............................................................................
631
Foreign .................................................................................
632
...
...
...
...
...
...
...
...
...
186,210
182,816
3,394
281,213
263,895
117,318
...
...
...
...
...
...
...
...
...
213,549
208,196
5,352
384,359
266,223
118,136
...
...
...
...
...
...
...
...
...
215,774
210,626
5,148
413,376
274,051
139,325
92,099
120,329
...
...
...
...
...
...
...
19,369
19,369
0
47,599
37,601
9,998
107,802
154,150
...
...
...
...
...
...
...
25,169
25,169
0
71,517
59,670
11,847
122,774
176,592
...
...
...
...
...
...
...
26,515
26,515
0
80,333
66,755
13,578
...
...
...
...
...
...
...
...
...
204,519
201,125
3,394
427,752
300,436
127,316
...
...
...
...
...
...
...
...
...
237,736
232,384
5,352
454,894
324,911
129,983
...
...
...
...
...
...
...
...
...
241,542
236,394
5,148
492,962
340,059
152,903
Memorandum items:
Net financial worth (=62-63) ..............................................
Debt at market value .........................................................
Debt at nominal value ........................................................
Arrears ...............................................................................
-95,003
...
...
...
-170,810
...
...
...
-197,602
...
...
...
-28,230
...
...
...
-46,348
...
...
...
-53,818
...
...
...
-223,233
...
...
...
-217,158
...
...
...
-251,420
...
...
...
7
701
7017
702
703
704
7042
7045
7046
705
706
707
708
709
710
6M1
6M2
6M3
6M4
Notes to the statistical tables:
32* = 32 - 3212 - 3222
... Indicates data are not available.
__________________________________________________________________________________________________________________________________
7
Supplement to the 2002 Government Finance Statistics Yearbook
EUROPEAN
UNION
COUNTRIES
(EXCLUDING IRELAND)
Austria
122
Units of General Government
Relative size of governments
in terms of gross expenditure in year 2000
Reference
Number
10
Central Government Units Covered by General Budget
1. Agencies, judiciary, ministries, national assemply, and presidency
Central Government Units with Individual Budgets
2. Austrian Academy of Science
3. 15 (approx.) Austrian associations of students
4. 9 chambers of commerce and professionals
5. 35 (approx.) federal funds
6. 50 (approx.) social insurance institutions
State and Local Governments
7. 9 states, 70 (apr.) chambers of commerce, labor, and professionals
8. 70 (approx.) funds on the state level and 2,350 (approx.) municipalities
9. 2,350 (approx.) municipalities
10. 10 (approx.) funds on local government level
11. 450 (approx.) municipal associations (education and welfare services)
20
30
40
50
60
70
80
90
100%
50
60
70
80
90
100%
Central government
State governments
Local governments
10
20
30
40
Notes : Unit 6 also operates in part at the state level
Selected economic aggregates 2000
Data coverage
Data in central government tables cover operations of units 1-6. Units 2-5 are
extrabudgetary operations, and unit 6 comprises social security funds.
Data in state governm tables cover operations of units 7-8 and are based on
information from all state government except Vienna.
Data in local government tables cover operations on units 9 to 11 and are
based on information from all local governments, including Vienna.
Millions of Euros / Year Ending December 31
I.
32
33
STATEMENT OF GOVERNMENT OPERATIONS
Revenue ................................................................................
Expense ................................................................................
Net operating balance (1-2=3) .............................................
Net acquisition of nonfinancial assets ...................................
Net lending / borrowing (3-31=32-33) .................................
Net acquisition of financial assets .........................................
Net incurrence of liabilities ....................................................
II.
STATEMENT OF OTHER ECONOMIC FLOWS
1
2
31
Gross Domestic Product (GDP), current prices
GDP per capita
General government revenue
General government tax revenue
General government outlays
General government expense
General government liabilities
Currency unit per US$, year 2000
Population
Central government
1998
1999
2000
III.
Change in net worth ..............................................................
Changes in nonfinancial assets ............................................
Changes in financial assets ..................................................
Changes in liabilities ..............................................................
Millions of Euros
Euros
% of GDP
% of GDP
% of GDP
% of GDP
% of GDP
Million
General government
1998
1999
2000
72,249
78,032
-5,783
-202
-5,581
...
...
75,782
81,039
-5,257
-296
-4,961
...
...
78,572
83,200
-4,628
-1,692
-2,936
4,957
7,758
135
34,399
32,559
1,840
742
1,098
...
...
35,424
33,951
1,473
831
642
...
...
36,173
34,934
1,239
604
635
70
-510
-55
97,443
101,380
-3,937
540
-4,477
4,183
2,458
6,202
101,005
104,792
-3,787
536
-4,323
3,490
9,855
-2,042
104,023
107,409
-3,386
-1,088
-2,298
5,026
7,248
76
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
Statistical discrepancy between NLB and Financing
4,5
41,51
42,52
43,53
State and local governments
1998
1999
2000
204,842
25,258
50.8
27.9
51.9
52.4
69.4
1.0854
8.1
BALANCE SHEET
6
61
62
63
Net worth ................................................................................
Nonfinancial assets ...............................................................
Financial assets ....................................................................
Liabilities ................................................................................
...
...
...
...
...
...
...
...
...
...
29,053
133,929
...
...
...
...
...
...
...
...
...
...
26,388
8,141
...
...
44,688
131,824
...
...
48,178
141,679
...
...
55,441
142,069
IV.
1
2
STATEMENT OF SOURCES AND USES OF CASH
Receipts from operating activities .........................................
Payments for operating activities ..........................................
Net inflow from operating activities (=1-2) ..........................
Cash outflows from investments in nonfinancial assets ........
Cash surplus/deficit (=1-2-31) ..............................................
Net acquisition of financial assets other than cash ...............
Net acquisition of liabilities ....................................................
Net change in the stock of cash (=3212+3222)...................
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
31
32*
33
__________________________________________________________________________________________________________________________________
10
Supplement to the 2002 Government Finance Statistics Yearbook
Austria
122
Millions of Euros / Year Ending December 31
Central government
State and local governments
General government
1998
1999
2000
1998
1999
2000
1998
1999
2000
TABLE 1. REVENUE
Revenue .................................................................................
1
Taxes .....................................................................................
11
Taxes on income, profits and capital gains ..........................
111
Individuals ........................................................................
1111
Corporations and other enterprises ..................................
1112
Taxes on payroll and workforce ...........................................
112
Taxes on property ................................................................
113
Taxes on goods and services ..............................................
114
General value added, sales, or turnover taxes .................
1141
Excises .............................................................................
1142
Taxes on internnational trade and transactions ...................
115
Other taxes ...........................................................................
116
Social contributions .............................................................
12
Social security contributions .................................................
121
Other social contributions .....................................................
122
Grants ....................................................................................
13
From foreign governments ...................................................
131
From international organizations ..........................................
132
From other general government units ..................................
133
Other revenue .......................................................................
14
Property income ...................................................................
141
Sales of goods and services ................................................
142
Fines, penalties and forfeits .................................................
143
Voluntary transfers other than grants ...................................
144
Miscellaneous and unidentified revenue ..............................
145
72,249
37,845
17,637
14,109
2,971
2,499
241
17,364
10,658
4,385
1
103
30,065
28,098
1,967
257
0
312
-55
4,082
1,176
1,042
0
61
1,803
75,782
39,303
18,149
14,863
2,596
2,594
257
18,203
11,326
4,606
7
93
31,388
29,274
2,114
771
0
282
489
4,320
1,296
996
0
118
1,910
78,572
40,560
18,832
15,019
3,059
2,592
249
18,823
11,264
4,871
-5
69
32,280
30,056
2,224
1,355
0
289
1,066
4,377
1,408
1,027
0
146
1,796
34,399
15,674
7,328
5,884
1,444
1,633
873
5,840
4,019
765
0
0
2,473
592
1,881
9,291
0
26
9,265
6,961
1,150
5,149
0
59
603
35,424
16,215
7,362
6,046
1,316
1,717
911
6,225
4,395
776
0
0
2,659
662
1,997
9,726
0
18
9,708
6,824
1,058
5,166
0
43
557
36,173
16,526
7,567
6,053
1,514
1,758
960
6,241
4,645
513
0
0
2,864
716
2,148
9,685
0
27
9,658
7,098
941
5,465
0
57
635
97,443
53,525
24,967
19,994
4,416
4,133
1,116
23,205
14,677
5,150
1
103
32,539
28,691
3,848
337
0
337
0
11,042
2,325
6,191
0
120
2,406
101,005
55,516
25,511
20,909
3,912
4,311
1,168
24,426
15,720
5,381
7
93
34,049
29,937
4,112
299
0
299
0
11,141
2,352
6,161
0
161
2,467
104,023
57,087
26,399
21,072
4,573
4,350
1,210
25,064
15,909
5,384
-5
69
35,144
30,772
4,372
316
0
316
0
11,476
2,348
6,493
0
204
2,431
TABLE 2. EXPENSE BY ECONOMIC TYPE
Expense .................................................................................
Compensation of employees ..............................................
Wages and salaries .............................................................
Social contributions ............................................................
Use of goods and services .................................................
Consumption of fixed capital ..............................................
Interest payments ................................................................
Subsidies ..............................................................................
Grants ....................................................................................
To other general government units ....................................
Current ...........................................................................
Capital ............................................................................
Social benefits ......................................................................
Other expense ......................................................................
Property expense other than interest ................................
Miscellaneous other expense ............................................
Current ...........................................................................
Capital ............................................................................
78,032
10,122
7,490
2,640
5,395
1,220
6,580
3,538
9,981
9,265
8,321
944
37,020
4,176
0
4,176
1,528
2,648
81,039
10,728
7,921
2,807
5,610
1,227
6,473
3,471
10,451
9,708
8,732
976
39,072
4,007
0
4,007
1,684
2,323
83,200
11,019
8,081
2,938
5,489
1,231
6,691
3,416
10,423
9,658
9,024
634
40,657
4,274
0
4,274
1,541
2,733
32,559
11,284
8,563
2,722
5,837
1,778
526
1,694
-51
-55
-40
-15
6,966
4,525
0
4,525
2,417
2,108
33,951
11,825
8,948
2,876
6,332
1,840
467
1,612
492
489
496
-7
7,151
4,232
0
4,232
2,199
2,033
34,934
12,225
9,190
3,035
6,613
1,900
505
1,854
1,070
1,066
1,095
-29
7,455
3,312
0
3,267
1,665
1,647
101,380
21,406
16,052
5,362
11,232
2,998
7,106
5,231
719
0
0
0
43,986
8,702
0
8,702
3,945
4,757
104,792
22,553
16,870
5,683
11,941
3,067
6,940
5,083
746
0
0
0
46,223
8,239
0
8,239
3,883
4,356
107,409
23,244
17,271
5,973
12,102
3,131
7,195
5,269
769
0
0
0
48,112
7,587
0
7,587
3,206
4,381
TABLE 3. TRANSACTIONS IN ASSETS AND LIABILITIES
Change in net worth ..............................................................
3
Nonfinancial assets .............................................................
31
Fixed assets .........................................................................
311
Buildings and structures ....................................................
3111
Machinery and other equipment ........................................
3112
Other fixed assets .............................................................
3113
Inventories ............................................................................
312
Valuables .............................................................................
313
Nonproduced assets ............................................................
314
-202
-190
...
...
...
0
6
-18
-296
-231
-295
78
-16
0
7
-72
-4,493
-1,692
-311
-325
36
-22
0
4
-1,385
742
690
...
...
...
0
0
52
831
774
530
219
25
0
0
57
1,184
604
639
446
181
11
0
0
-35
2,265
540
500
...
...
...
0
6
34
-5,829
536
544
236
297
9
0
7
-15
-3,310
-1,088
328
121
217
-11
0
4
-1,420
Financial assets ...................................................................
Domestic ..............................................................................
Foreign .................................................................................
Liabilities ...............................................................................
Domestic .............................................................................
Foreign ................................................................................
...
...
...
...
...
...
...
...
...
...
...
...
4,957
...
...
7,758
...
...
...
...
...
...
...
...
...
...
...
...
...
...
70
...
...
-510
...
...
4,183
...
...
2,458
...
...
3,490
...
...
9,855
...
...
5,026
...
...
7,248
...
...
2
21
211
212
22
23
24
25
26
263
2631
2632
27
28
281
282
2821
2822
32
321
322
33
331
332
__________________________________________________________________________________________________________________________________
11
Supplement to the 2002 Government Finance Statistics Yearbook
Austria
122
Millions of Euros / Year Ending December 31
Central government
1998
1999
2000
State and local governments
1998
1999
2000
General government
1998
1999
2000
TABLE 5. OUTLAYS BY FUNCTIONS
Total Outlays 1) ......................................................................
General public services .......................................................
Public debt transactions ....................................................
Defense .................................................................................
Public order and safety .......................................................
Economic affairs ..................................................................
Agriculture, forestry, fishing and hunting ...........................
Transport ..........................................................................
Communication .................................................................
Environmental protection ...................................................
Housing and community amenities ...................................
Health ....................................................................................
Recreation, culture and religion .........................................
Education ..............................................................................
Social protection ..................................................................
Statistical discrepancy
81,793
13,476
...
1,827
2,515
5,409
...
...
...
343
939
10,936
552
7,877
35,905
1
80,743
13,106
...
1,793
2,490
5,022
...
...
...
332
1,173
10,791
588
7,821
37,634
3
81,508
12,564
...
1,874
2,494
4,262
...
...
...
319
869
10,890
545
8,231
39,460
0
37,210
5,630
...
39,903
5,629
...
40,890
5,691
...
520
5,896
...
...
...
468
1,790
9,450
1,513
6,844
6,184
14
530
6,314
...
...
...
501
1,615
9,764
1,591
7,395
6,556
8
TABLE 6. BALANCE SHEET
Net Worth ...............................................................................
6
Nonfinancial assets .............................................................
61
Fixed assets .........................................................................
611
Buildings and structures ....................................................
6111
Machinery and other equipment ........................................
6112
Other fixed assets .............................................................
6113
Inventories ............................................................................
612
Valuables .............................................................................
613
Nonproduced assets ............................................................
614
Financial assets ...................................................................
62
Domestic ..............................................................................
6211
Foreign .................................................................................
6213
Liabilities ...............................................................................
63
Domestic ..............................................................................
631
Foreign .................................................................................
632
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
29,053
...
...
133,929
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
Memorandum items:
Net financial worth (=62-63) ..............................................
Debt at market value .........................................................
Debt at nominal value ........................................................
Arrears ...............................................................................
...
...
...
...
...
...
...
...
...
...
-104,875
...
...
...
...
...
...
...
...
7
701
7017
702
703
704
7042
7045
7046
705
706
707
708
709
710
6M1
6M2
6M3
6M4
538
6,255
...
...
...
495
1,622
10,032
1,574
7,769
6,915
-1
101,920
16,664
...
1,804
2,839
9,520
...
...
...
569
2,061
15,358
1,782
11,252
39,968
13
105,328
16,064
...
1,865
2,971
9,794
...
...
...
708
2,083
15,836
1,924
11,840
42,238
6
106,321
16,295
...
1,943
2,964
8,944
...
...
...
698
1,886
16,301
1,841
12,087
43,363
-2
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
26,388
...
...
8,141
...
...
...
...
...
...
...
...
...
...
...
44,688
...
...
131,824
...
...
...
...
...
...
...
...
...
...
...
48,178
...
...
141,679
...
...
...
...
...
...
...
...
...
...
...
55,441
...
...
142,069
...
...
...
...
...
...
...
18,247
...
...
...
-87,136
...
...
...
-93,501
...
...
...
-86,628
...
...
...
Notes to the statistical tables:
32* = 32 - 3212 - 3222
... Indicates data are not available.
1) State and local governments' outlays by functions are unconsolidated.
__________________________________________________________________________________________________________________________________
12
Supplement to the 2002 Government Finance Statistics Yearbook
Belgium
124
Relative size of governments
in terms of gross expenditure in year 2000
Units of General Government
Reference
Number
10
Central Government Units Covered by General Budget
1. Judiciary, ministries, monarchy, and parliament
2. Councils of the communities and regions
Central Government Units with Individuals Budgets
3. 80 (approx.) government agencies and extrabudgetary funds
4. National Pension Fund for Employees
5. National Retirement and Old Age Pension Fund
6. Special Family Allowance Funds
7. Work Accidents Fund
8. 13 other social security funds
State and Local Governments
9. 9 provinces
10. Metropolitan Brussels
11. 589 communes
Supranational Authorities
12. Operations of institutions of the EU within Belgium
32
33
STATEMENT OF GOVERNMENT OPERATIONS
Revenue ................................................................................
Expense ................................................................................
Net operating balance (1-2=3) .............................................
Net acquisition of nonfinancial assets ...................................
Net lending / borrowing (3-31=32-33) .................................
Net acquisition of financial assets .........................................
Net incurrence of liabilities ....................................................
II.
STATEMENT OF OTHER ECONOMIC FLOWS
31
Statistical discrepancy between NLB and Financing
4,5
41,51
42,52
43,53
III.
Change in net worth ..............................................................
Changes in nonfinancial assets ............................................
Changes in financial assets ..................................................
Changes in liabilities ..............................................................
50
60
70
80
90
100%
30
40
50
60
70
80
90
100%
Local
governments
10
20
Selected economic aggregates 2000
Gross Domestic Product (GDP), current prices
GDP per capita
General government revenue
General government tax revenue
General government outlays
General government expense
General government liabilities
Currency unit per US$, year 2000
Population
Data in central government tables cover operations of units 1-8; unit 3 is
extrabudgetary, and units 4-8 comprise social security funds.
Data in local government tables cover operations of units 9-11.
This institutional table is based on information reported in 2000.
1
2
40
State
governments
Data coverage
I.
30
Central government
Notes: Some entities in units 3-8 have individual budgets but are also
included in budgets of ministries.
Millions of Euros / Year Ending December 31
20
Central government
1998
1999
2000
State and local governments
1998
1999
2000
248,336
24,237
49.5
30.9
49.3
49.2
110.0
1.0854
10.2
Millions of Euros
Euros
% of GDP
% of GDP
% of GDP
% of GDP
% of GDP
Million
General government
1998
1999
2000
98,438
101,432
-2,994
-273
-2,721
-2,192
235
294
102,643
104,994
-2,351
34
-2,385
-361
1,855
169
108,460
108,367
93
-36
129
-245
68
-442
39,154
38,495
659
-177
836
57
-374
-405
41,626
40,308
1,318
320
998
831
-1,000
833
42,599
42,088
511
487
24
-828
-292
-560
111,808
113,867
-2,059
-451
-1,608
-1,741
282
-415
117,004
117,794
-790
354
-1,144
601
1,044
701
122,881
122,280
601
451
150
178
466
-438
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
BALANCE SHEET
6
61
62
63
Net worth ................................................................................
Nonfinancial assets ...............................................................
Financial assets ....................................................................
Liabilities ................................................................................
...
...
18,935
248,089
...
...
20,375
250,984
...
...
22,179
253,294
...
...
4,739
29,035
...
...
5,543
28,035
...
...
4,938
27,743
...
...
17,403
270,852
...
...
19,256
272,357
...
...
19,314
273,233
IV.
1
2
STATEMENT OF SOURCES AND USES OF CASH
Receipts from operating activities .........................................
Payments for operating activities ..........................................
Net inflow from operating activities (=1-2) ..........................
Net outflows from investments in nonfinancial assets ...........
Cash surplus/deficit (=1-2-31) ..............................................
Net acquisition of financial assets other than cash ...............
Net acquisition of liabilities ....................................................
Net change in the stock of cash (=3212+3222) ..................
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
31
32*
33
__________________________________________________________________________________________________________________________________
13
Supplement to the 2002 Government Finance Statistics Yearbook
Belgium
124
Millions of Euros / Year Ending December 31
Central government
State and local governments
General government
1998
1999
2000
1998
1999
2000
1998
1999
2000
TABLE 1. REVENUE
Revenue .................................................................................
1
Taxes .....................................................................................
11
Taxes on income, profits and capital gains ..........................
111
Individuals ........................................................................
1111
Corporations and other enterprises ..................................
1112
Taxes on payroll and workforce ...........................................
112
Taxes on property ................................................................
113
Taxes on goods and services ..............................................
114
General value added, sales, or turnover taxes .................
1141
Excises .............................................................................
1142
Taxes on internnational trade and transactions ...................
115
Other taxes ...........................................................................
116
Social contributions .............................................................
12
Social security contributions .................................................
121
Other social contributions .....................................................
122
Grants ....................................................................................
13
From foreign governments ...................................................
131
From international organizations ..........................................
132
From other general government units 1) ...............................
133
Other revenue .......................................................................
14
Property income ...................................................................
141
Sales of goods and services 2) .............................................
142
Fines, penalties and forfeits .................................................
143
Voluntary transfers other than grants ...................................
144
Miscellaneous and unidentified revenue ..............................
145
98,438
61,794
36,517
28,713
7,715
24
2,055
23,047
14,440
5,410
0
151
34,085
32,338
1,747
359
0
129
230
2,200
1,223
694
0
9
274
102,643
64,466
37,019
29,192
7,668
22
2,100
25,151
16,074
5,608
0
174
35,473
33,703
1,770
423
0
171
252
2,281
908
727
0
364
282
108,460
68,895
40,174
31,691
8,249
22
2,193
26,345
17,118
5,705
0
161
36,754
34,944
1,810
381
0
125
256
2,430
1,387
731
0
35
277
39,154
7,365
1,623
1,623
0
0
4,266
1,370
0
376
0
106
2,934
16
2,918
25,355
0
94
25,261
3,500
1,241
1,971
0
39
249
41,626
7,971
1,820
1,820
0
0
4,557
1,490
0
376
0
104
3,074
16
3,058
26,873
0
101
26,772
3,708
1,313
2,068
0
49
278
42,599
7,789
1,411
1,411
0
0
4,808
1,486
0
363
0
84
3,213
16
3,197
27,713
0
64
27,649
3,884
1,358
2,192
0
59
275
111,808
69,160
38,141
30,337
7,715
24
6,321
24,417
14,440
5,787
0
257
37,019
32,354
4,665
223
0
223
0
5,406
2,169
2,666
0
48
523
117,004
72,438
38,839
31,012
7,668
22
6,657
26,642
16,074
5,984
0
278
38,545
33,718
4,827
272
0
272
0
5,749
1,981
2,795
0
413
560
122,881
76,680
41,585
33,102
8,249
22
6,999
27,829
17,118
6,067
0
245
39,967
34,960
5,007
190
0
190
0
6,044
2,476
2,923
0
93
552
TABLE 2. EXPENSE BY ECONOMIC TYPE
Expense .................................................................................
Compensation of employees ..............................................
Wages and salaries .............................................................
Social contributions ............................................................
Use of goods and services .................................................
Consumption of fixed capital ..............................................
Interest payments ................................................................
Subsidies ..............................................................................
Grants ....................................................................................
To other general government units 1) .................................
Current ...........................................................................
Capital ............................................................................
Social benefits 3) ..................................................................
Other expense ......................................................................
Property expense other than interest ................................
Miscellaneous other expense ............................................
Current ...........................................................................
Capital ............................................................................
101,432
7,082
4,867
2,215
2,362
653
15,719
1,587
25,739
25,261
25,134
127
44,848
3,442
0
3,442
2,009
1,433
104,994
7,459
5,189
2,270
2,551
633
15,357
1,774
27,289
26,772
26,673
99
46,404
3,527
0
3,527
2,245
1,282
108,367
7,631
5,307
2,324
2,816
621
15,622
1,908
28,215
27,649
27,277
372
47,962
3,592
0
3,592
2,222
1,370
38,495
18,979
13,796
5,183
4,356
3,095
1,427
1,699
250
230
227
3
4,750
3,939
0
3,939
2,219
1,720
40,308
19,834
14,406
5,428
4,693
3,203
1,422
1,710
251
252
246
6
4,953
4,242
0
4,242
2,344
1,898
42,088
20,713
15,110
5,603
4,914
3,358
1,505
1,800
266
256
250
6
5,385
4,147
0
4,147
2,331
1,816
113,867
26,061
18,663
7,398
6,719
3,748
16,849
3,286
498
0
0
0
49,326
7,380
0
7,380
4,227
3,153
117,794
27,294
19,596
7,698
7,245
3,836
16,539
3,484
531
0
0
0
51,098
7,767
0
7,767
4,587
3,180
122,280
28,345
20,417
7,928
7,729
3,979
16,857
3,708
576
0
0
0
53,347
7,739
0
7,739
4,553
3,186
TABLE 3. TRANSACTIONS IN ASSETS AND LIABILITIES
Change in net worth ..............................................................
3
Nonfinancial assets .............................................................
31
Fixed assets .........................................................................
311
Buildings and structures ....................................................
3111
Machinery and other equipment ........................................
3112
Other fixed assets .............................................................
3113
Inventories ............................................................................
312
Valuables .............................................................................
313
Nonproduced assets ............................................................
314
-2,700
-273
-89
...
...
...
5
0
-189
-2,182
34
5
...
...
...
10
0
19
-349
-36
-36
...
...
...
-6
0
6
254
-177
-171
...
...
...
0
0
-6
2,151
320
322
...
...
...
0
0
-2
-49
487
494
...
...
...
0
0
-7
-2,474
-451
-261
...
...
...
5
0
-195
-89
354
327
...
...
...
10
0
17
163
451
458
...
...
...
-6
0
-1
Financial assets ...................................................................
Domestic ..............................................................................
Foreign .................................................................................
Liabilities ...............................................................................
Domestic .............................................................................
Foreign ................................................................................
-2,192
...
...
235
...
...
-361
...
...
1,855
...
...
-245
...
...
68
...
...
57
...
...
-374
...
...
831
...
...
-1,000
...
...
-828
...
...
-292
...
...
-1,741
...
...
282
...
...
601
...
...
1,044
...
...
178
...
...
466
...
...
2
21
211
212
22
23
24
25
26
263
2631
2632
27
28
281
282
2821
2822
32
321
322
33
331
332
__________________________________________________________________________________________________________________________________
14
Supplement to the 2002 Government Finance Statistics Yearbook
Belgium
124
Millions of Euros / Year Ending December 31
Central government
1998
1999
2000
State and local governments
1998
1999
2000
General government
1998
1999
2000
TABLE 5. OUTLAYS BY FUNCTIONS 4)
7
701
7017
702
703
704
7042
7045
7046
705
706
707
708
709
710
Total Outlays .........................................................................
General public services .......................................................
Public debt transactions ....................................................
Defense .................................................................................
Public order and safety .......................................................
Economic affairs ..................................................................
Agriculture, forestry, fishing and hunting ...........................
Transport ..........................................................................
Communication .................................................................
Environmental protection ...................................................
Housing and community amenities ...................................
Health ....................................................................................
Recreation, culture and religion .........................................
Education ..............................................................................
Social protection 4) ...............................................................
Statistical discrepancy
100,735
41,487
...
2,992
2,012
4,426
...
...
105,199
43,026
...
3,001
2,176
4,765
...
...
108,456
44,052
...
3,013
2,311
4,896
...
...
44,036
7,874
...
0
1,382
6,550
...
...
46,644
8,284
...
0
1,515
7,604
...
...
48,635
8,512
...
0
1,587
7,847
...
...
113,416
24,114
...
2,992
3,365
10,045
...
...
118,147
24,686
...
2,989
3,664
11,440
...
...
122,343
25,484
...
3,004
3,868
11,694
...
...
128
0
13,474
234
2,291
33,411
280
85
4
14,450
245
2,395
34,704
348
168
17
15,334
262
2,558
35,577
268
1,567
1,067
520
2,004
16,002
7,133
-63
1,564
1,025
482
2,100
16,406
7,738
-74
1,731
1,069
536
2,312
16,950
8,170
-79
1,633
955
13,895
2,091
14,197
40,411
-282
1,587
919
14,845
2,186
14,543
41,545
-257
1,837
966
15,784
2,406
14,998
42,690
-388
...
...
...
...
...
...
...
...
...
18,935
...
...
248,089
...
...
...
...
...
...
...
...
...
...
...
20,375
...
...
250,984
...
...
...
...
...
...
...
...
...
...
...
22,179
...
...
253,294
...
...
...
...
...
...
...
...
...
...
...
4,739
...
...
29,035
...
...
...
...
...
...
...
...
...
...
...
5,543
...
...
28,035
...
...
...
...
...
...
...
...
...
...
...
4,938
...
...
27,743
...
...
...
...
...
...
...
...
...
...
...
17,403
...
...
270,852
...
...
...
...
...
...
...
...
...
...
...
19,256
...
...
272,357
...
...
...
...
...
...
...
...
...
...
...
19,314
...
...
273,233
...
...
Memorandum items:
Net financial worth (=62-63) .............................................. -229,154
Debt at market value (=63-6317-6327) .............................
...
Debt at nominal value5) .....................................................
...
Arrears6) .............................................................................
...
-230,609
...
...
...
-231,115
...
...
...
-24,295
...
...
...
-22,492
...
...
...
-22,805
...
...
...
-253,449
...
...
...
-253,101
...
...
...
-253,919
...
...
...
TABLE 6. BALANCE SHEET
Net Worth ...............................................................................
6
Nonfinancial assets .............................................................
61
Fixed assets .........................................................................
611
Buildings and structures ....................................................
6111
Machinery and other equipment ........................................
6112
Other fixed assets .............................................................
6113
Inventories ............................................................................
612
Valuables .............................................................................
613
Nonproduced assets ............................................................
614
Financial assets 5) ................................................................
62
Domestic ..............................................................................
6211
Foreign .................................................................................
6213
Liabilities 5) ...........................................................................
63
Domestic ..............................................................................
631
Foreign .................................................................................
632
6M1
6M2
6M3
6M4
Notes to the statistical tables:
32* = 32 - 3212 - 3222
... Indicates data are not available.
1) For consolidating the central government (CG) and the social security funds (SSF), it was assumed
that all transfers received by SSF were from CG.
2) Since the distribution of ‘Payments for other non-market output’ (TRP131) between the subsectors
of general government is not available in the New Cronos database, its distribution is assumed to be
the same as for ‘Other non-market output’ (TRP13).
3) Since the subcomponent ‘Social benefits’ is the only unknown component of government outlays,
its value is assumed to be the difference between the total outlays and other subcomponents.
4) State and local government's outlays by function are unconsolidated. The transfers between
Budgetary Account and Social Security Funds are assumed to be through the 'social protection'
function.
5) Central government and Social Security Funds' financial assets and liabilities are unconsolidated,
as well as the state and local governments' financial assets and liabilities.
__________________________________________________________________________________________________________________________________
15
Supplement to the 2002 Government Finance Statistics Yearbook
Denmark
128
Units of General Government
Relative size of governments
in terms of gross expenditure in year 2000
Reference
Number
10
Central Government Units Covered by General Budget
1. Judiciary, legislature, ministries, and monarchy
Central Government Units with Individuals Budgets
2. State church
3. Government agencies (extrabudgetary units)
4. Social security funds
Local Governments
5. City of Copenhagen
6. 14 counties
7. County agencies
8. 275 municipalities
9. Municipal agencies
Supranational Authorities
9. Operations of institutions of the European Union within
Denmark
32
33
STATEMENT OF GOVERNMENT OPERATIONS
Revenue ................................................................................
Expense ................................................................................
Net operating balance (1-2=3) .............................................
Net acquisition of nonfinancial assets ...................................
Net lending / borrowing (3-31=32-33) .................................
Net acquisition of financial assets .........................................
Net incurrence of liabilities ....................................................
II.
STATEMENT OF OTHER ECONOMIC FLOWS
1
2
31
Statistical discrepancy between NLB and Financing
4,5
41,51
42,52
43,53
III.
Change in net worth ..............................................................
Changes in nonfinancial assets ............................................
Changes in financial assets ..................................................
Changes in liabilities ..............................................................
40
50
60
70
80
90
100%
30
40
50
60
70
80
90
100%
Local governments
10
20
Selected economic aggregates 2000
Gross Domestic Product (GDP), current prices
GDP per capita
General government revenue
General government tax revenue
General government outlays
General government expense
General government liabilities
Currency unit per US$, year 2000
Population
Data in central government tables cover operations of units 1-4.
Data in local government tables cover operations of units 5-9 and are based on
information from all local governments.
This institutional table is based on information reported in 2000.
I.
30
Central government
Data coverage
Millions of Euros / Year Ending December 31
20
Central government
1998
1999
2000
Local governments
1998
1999
2000
173,731
32,546
55.7
46.4
50.7
53.6
57.4
1.0854
5.3
Millions of Euros
Euros
% of GDP
% of GDP
% of GDP
% of GDP
% of GDP
Million
General government
1998
1999
2000
61,810
59,716
2,094
-190
2,284
-2,480
-4,686
-78
65,627
60,870
4,757
-210
4,967
4,365
-599
-3
65,631
61,496
4,135
-300
4,435
-1,045
-5,482
2
50,490
51,667
-1,177
-633
-544
-106
360
78
53,482
53,917
-435
-610
175
537
363
-1
55,639
56,135
-496
-455
-41
454
495
0
88,181
87,267
914
-823
1,737
-2,111
-3,852
4
94,610
90,291
4,319
-820
5,139
4,642
-499
2
96,776
93,137
3,639
-756
4,395
-1,410
-5,803
-2
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
BALANCE SHEET
6
61
62
63
Net worth ................................................................................
Nonfinancial assets ...............................................................
Financial assets ....................................................................
Liabilities ................................................................................
...
...
70,439
103,103
...
...
77,156
98,655
...
...
75,561
93,135
...
...
8,477
13,313
...
...
9,006
13,617
...
...
9,443
14,052
...
...
72,241
109,741
...
...
79,643
105,753
...
...
77,525
99,708
IV.
1
2
STATEMENT OF SOURCES AND USES OF CASH
Receipts from operating activities .........................................
Payments for operating activities ..........................................
Net inflow from operating activities (=1-2) ..........................
Net outflows from investments in nonfinancial assets ...........
Cash surplus/deficit (=1-2-31) ..............................................
Net acquisition of financial assets other than cash ...............
Net acquisition of liabilities ....................................................
Net change in the stock of cash (=3212+3222)...................
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
31
32*
33
__________________________________________________________________________________________________________________________________
16
Supplement to the 2002 Government Finance Statistics Yearbook
Denmark
128
Millions of Euros / Year Ending December 31
Central government
Local governments
General government
1998
1999
2000
1998
1999
2000
1998
1999
2000
TABLE 1. REVENUE
Revenue .................................................................................
1
Taxes .....................................................................................
11
Taxes on income, profits and capital gains ..........................
111
Individuals ........................................................................
1111
Corporations and other enterprises ..................................
1112
Taxes on payroll and workforce ...........................................
112
Taxes on property ................................................................
113
Taxes on goods and services ..............................................
114
General value added, sales, or turnover taxes .................
1141
Excises .............................................................................
1142
Taxes on internnational trade and transactions ...................
115
Other taxes ...........................................................................
116
Social contributions .............................................................
12
Social security contributions .................................................
121
Other social contributions .....................................................
122
Grants ....................................................................................
13
From foreign governments ...................................................
131
From international organizations ..........................................
132
From other general government units 1) ...............................
133
Other revenue .......................................................................
14
Property income 1) ................................................................
141
Sales of goods and services 2) .............................................
142
Fines, penalties and forfeits .................................................
143
Voluntary transfers other than grants ...................................
144
Miscellaneous and unidentified revenue ..............................
145
61,810
49,922
21,234
17,359
3,875
1,012
2,302
24,562
15,179
6,297
0
812
3,246
2,477
769
672
0
191
481
7,969
4,907
2,683
0
0
379
65,627
53,378
22,712
18,355
4,357
935
3,083
25,862
16,002
6,885
0
786
4,306
3,515
791
629
0
158
471
7,314
4,321
2,564
0
0
429
65,631
52,728
22,773
19,173
3,600
754
2,283
26,360
16,606
7,028
0
558
4,779
3,984
795
514
0
114
400
7,610
4,450
2,639
0
0
521
50,490
24,545
22,983
22,499
484
0
1,545
17
0
0
0
0
802
0
802
19,631
0
2
19,629
5,512
590
4,369
0
43
510
53,482
26,076
24,337
23,775
562
0
1,721
18
0
0
0
0
856
0
856
20,746
0
2
20,744
5,804
571
4,694
0
0
539
55,639
27,836
25,996
25,477
519
0
1,820
20
0
20
0
0
930
0
930
20,787
0
2
20,785
6,086
572
4,892
0
0
622
88,181
74,467
44,218
39,859
4,359
1,012
3,847
24,578
15,179
6,313
0
812
4,048
2,477
1,571
192
0
192
0
9,474
1,491
7,052
0
43
888
94,610
79,455
47,050
42,131
4,919
935
4,804
25,880
16,002
6,903
0
786
5,162
3,515
1,647
160
0
160
0
9,833
1,609
7,256
0
0
968
96,776
80,565
48,770
44,651
4,119
754
4,103
26,380
16,606
7,048
0
558
5,709
3,984
1,725
116
0
116
0
10,386
1,711
7,532
0
0
1,143
TABLE 2. EXPENSE BY ECONOMIC TYPE
Expense .................................................................................
Compensation of employees ..............................................
Wages and salaries .............................................................
Social contributions ............................................................
Use of goods and services .................................................
Consumption of fixed capital ..............................................
Interest payments 1) .............................................................
Subsidies ..............................................................................
Grants ....................................................................................
To other general government units ....................................
Current ...........................................................................
Capital 1) .........................................................................
Social benefits ......................................................................
Other expense ......................................................................
Property expense other than interest ................................
Miscellaneous other expense ............................................
Current ...........................................................................
Capital ............................................................................
59,716
7,650
...
...
4,931
1,307
7,623
2,976
22,436
19,629
19,389
240
11,441
1,352
0
1,352
1,050
302
60,870
7,927
...
...
5,089
1,339
7,159
3,194
23,574
20,744
20,439
305
11,432
1,156
0
1,156
1,143
13
61,496
8,042
...
...
5,230
1,369
6,713
3,144
23,805
20,785
20,519
266
11,802
1,391
0
1,391
1,236
155
51,667
19,300
...
...
7,490
2,152
386
619
481
481
463
18
21,088
151
0
151
137
14
53,917
20,278
...
...
8,159
2,196
340
676
471
471
424
47
21,631
166
0
166
165
1
56,135
21,068
...
...
8,625
2,248
362
693
400
400
359
41
22,551
188
0
188
176
12
87,267
26,950
...
...
12,421
3,459
4,003
3,595
2,807
0
0
0
32,529
1,503
0
1,503
1,187
316
90,291
28,205
...
...
13,248
3,535
4,218
3,870
2,830
0
0
0
33,062
1,323
0
1,323
1,309
14
93,137
29,110
...
...
13,855
3,618
3,765
3,837
3,020
0
0
0
34,353
1,579
0
1,441
1,412
29
TABLE 3. TRANSACTIONS IN ASSETS AND LIABILITIES
Change in net worth ..............................................................
3
Nonfinancial assets .............................................................
31
Fixed assets .........................................................................
311
Buildings and structures ....................................................
3111
Machinery and other equipment ........................................
3112
Other fixed assets .............................................................
3113
Inventories ............................................................................
312
Valuables .............................................................................
313
Nonproduced assets ............................................................
314
2,016
-190
-231
...
...
...
9
0
32
4,754
-210
-254
...
...
...
0
0
44
4,137
-300
-286
...
...
...
-24
0
10
-1,099
-633
-622
...
...
...
0
0
-11
-436
-610
-584
...
...
...
0
0
-26
-496
-455
-447
...
...
...
0
0
-8
918
-823
-853
...
...
...
9
0
21
4,321
-820
-838
...
...
...
0
0
18
3,637
-756
-734
...
...
...
-24
0
2
Financial assets ...................................................................
Domestic ..............................................................................
Foreign .................................................................................
Liabilities ...............................................................................
Domestic .............................................................................
Foreign ................................................................................
-2,480
...
...
-4,686
...
...
4,365
...
...
-599
...
...
-1,045
...
...
-5,482
...
...
-106
...
...
360
...
...
537
...
...
363
...
...
454
...
...
495
...
...
-2,111
...
...
-3,852
...
...
4,642
...
...
-499
...
...
-1,410
...
...
-5,803
...
...
2
21
211
212
22
23
24
25
26
263
2631
2632
27
28
281
282
2821
2822
32
321
322
33
331
332
__________________________________________________________________________________________________________________________________
17
Supplement to the 2002 Government Finance Statistics Yearbook
Denmark
128
Millions of Euros / Year Ending December 31
Central government
1998
1999
2000
Local governments
1998
1999
2000
General government
1998
1999
2000
TABLE 5. OUTLAYS BY FUNCTIONS
Total Outlays .........................................................................
General public services .......................................................
Public debt transactions ....................................................
Defense .................................................................................
Public order and safety .......................................................
Economic affairs ..................................................................
Agriculture, forestry, fishing and hunting ...........................
Transport ..........................................................................
Communication .................................................................
Environmental protection ...................................................
Housing and community amenities ...................................
Health ....................................................................................
Recreation, culture and religion .........................................
Education ..............................................................................
Social protection ..................................................................
Statistical discrepancy
58,518
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
59,891
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
60,347
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
51,034
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
53,307
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
55,680
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
81,580
7,153
...
2,647
1,530
6,768
...
...
...
...
1,309
8,018
2,490
12,383
38,271
1,011
84,801
7,439
...
2,708
1,582
7,139
...
...
...
...
1,414
8,601
2,649
13,055
39,218
996
88,079
7,734
...
2,720
1,647
6,679
...
...
...
...
1,617
8,954
2,795
13,964
40,682
1,287
TABLE 6. BALANCE SHEET
Net Worth ...............................................................................
6
Nonfinancial assets .............................................................
61
Fixed assets .........................................................................
611
Buildings and structures ....................................................
6111
Machinery and other equipment ........................................
6112
Other fixed assets .............................................................
6113
Inventories ............................................................................
612
Valuables .............................................................................
613
Nonproduced assets ............................................................
614
Financial assets 4) ................................................................
62
Domestic ..............................................................................
6211
Foreign .................................................................................
6213
Liabilities 4) ...........................................................................
63
Domestic ..............................................................................
631
Foreign .................................................................................
632
...
...
...
...
...
...
...
...
...
70,439
...
...
103,103
...
...
...
...
...
...
...
...
...
...
...
77,156
...
...
98,655
...
...
...
...
...
...
...
...
...
...
...
75,561
...
...
93,135
...
...
...
...
...
...
...
...
...
...
...
8,477
...
...
13,313
...
...
...
...
...
...
...
...
...
...
...
9,006
...
...
13,617
...
...
...
...
...
...
...
...
...
...
...
9,443
...
...
14,052
...
...
...
...
...
...
...
...
...
...
...
72,241
...
...
109,741
...
...
...
...
...
...
...
...
...
...
...
79,643
...
...
105,753
...
...
...
...
...
...
...
...
...
...
...
77,525
...
...
99,708
...
...
Memorandum items:
Net financial worth (=62-63) ..............................................
Debt at market value .........................................................
Debt at nominal value ........................................................
Arrears ...............................................................................
-32,664
...
...
...
-21,499
...
...
...
-17,574
...
...
...
-4,836
...
...
...
-4,611
...
...
...
-4,610
...
...
...
-37,500
...
...
...
-26,110
...
...
...
-22,183
...
...
...
7
701
7017
702
703
704
7042
7045
7046
705
706
707
708
709
710
6M1
6M2
6M3
6M4
Notes to the statistical tables:
32* = 32 - 3212 - 3222
... Indicates data are not available.
1) Interest and capital transfers to and from general government units were not consistently
recorded in the New Cronos database. Therefore, the magnitude of paid interest and capital
transfers by other government units were assumed to be equal to received interest and capital
transfers, respectively, by these units.
2) Since the distribution of ‘Payments for other non-market output’ (TRP131) between the
subsectors of general government is not available in the New Cronos database, its distribution
is assumed to be the same as for ‘Other non-market output’ (TRP13).
3) Since the subcomponent ‘Social benefits’ is the only unknown component of government
outlays, its value is assumed to be the difference between the total outlays and other
subcomponents.
4) Central government and Social Security Funds' financial assets and liabilities are
unconsolidated.
__________________________________________________________________________________________________________________________________
18
Supplement to the 2002 Government Finance Statistics Yearbook
Finland
172
Units of General Government
Relative size of governments
in terms of gross expenditure in year 2000
Reference
Number
10
Central Government Units Covered by General Budget
1. Judiciary, ministries, parliament, and presidency
Central Government Units with Individuals Budgets
2. Funds
3. Social security funds
State and Local Governments
4. 455 municipalities and 262 joint municipal boards
20
30
40
50
60
70
80
90
100%
30
40
50
60
70
80
90
100%
Central government
Notes: Unit 2 comprises the Central Government Pension Fund, Fire Protection
Fund, Fund for Compensation of Oil Damages, Fund for Development of Farm
Economy, Government Guarantee Fund, Housing Fund, Intervention Fund for
Agriculture, Nuclear Waste Fund, Fund for Security of Supply, and State
Guarantee Fund.
Local governments
10
20
Unit 3 comprises the Central Unemployment Fund (Foundation for
Unemployment Insurance Fund), Education and Redundancy Payments Fund,
Social Insurance Institution, and 68 unemployment insurance funds
Selected economic aggregates 2000
Gross Domestic Product (GDP), current prices
GDP per capita
General government revenue
General government tax revenue
General government outlays
General government expense
General government liabilities
Currency unit per US$, year 2000
Population
Data coverage
Data in central government tables cover operations of units 1-3. Unit 2 is
extrabudgetary, and unit 3 comprises social security funds. Data in local
government tables cover operations of unit 4 and are based on information from
all local governments
The institutional table is based on information reported in 1998.
Millions of Euros / Year Ending December 31
I.
32
33
STATEMENT OF GOVERNMENT OPERATIONS
Revenue ................................................................................
Expense ................................................................................
Net operating balance (1-2=3) .............................................
Net acquisition of nonfinancial assets ...................................
Net lending / borrowing (3-31=32-33) .................................
Net acquisition of financial assets .........................................
Net incurrence of liabilities ....................................................
II.
STATEMENT OF OTHER ECONOMIC FLOWS
1
2
31
Statistical discrepancy between NLB and Financing
4,5
41,51
42,52
43,53
III.
Change in net worth ..............................................................
Changes in nonfinancial assets ............................................
Changes in financial assets ..................................................
Changes in liabilities ..............................................................
Central government
1998
1999
2000
Local governments
1998
1999
2000
131,145
25,337
55.7
34.9
48.7
48.5
53.1
1.0854
5.2
Millions of Euros
Euros
% of GDP
% of GDP
% of GDP
% of GDP
% of GDP
Million
General government
1998
1999
2000
47,361
45,377
1,984
124
1,860
3,043
1,349
-166
48,595
45,758
2,837
219
2,618
-937
-4,060
505
54,885
46,126
8,759
-163
8,922
2,627
-5,586
-709
21,433
21,360
73
437
-364
230
175
419
22,030
22,020
10
324
-314
115
332
97
23,823
23,164
659
343
316
1,147
307
524
63,242
61,185
2,057
561
1,496
1,406
-341
251
65,118
62,275
2,843
542
2,301
1,541
-1,345
585
73,040
63,625
9,415
179
9,236
9,871
988
-353
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
BALANCE SHEET
6
61
62
63
Net worth ................................................................................
Nonfinancial assets ...............................................................
Financial assets 1) .................................................................
Liabilities 1) ............................................................................
...
...
100,057
87,098
...
...
134,127
78,624
...
...
107,630
73,038
...
...
26,091
9,095
...
...
28,347
9,482
...
...
29,636
9,948
...
...
101,054
71,098
...
...
141,756
67,388
...
...
123,939
69,660
IV.
1
2
STATEMENT OF SOURCES AND USES OF CASH
Receipts from operating activities .........................................
Payments for operating activities ..........................................
Net inflow from operating activities (=1-2) ..........................
Net outflows from investments in nonfinancial assets ...........
Cash surplus/deficit (=1-2-31) ..............................................
Net acquisition of financial assets other than cash ...............
Net incurrence of liabilities ....................................................
Net change in the stock of cash (=3212+3222)...................
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
31
32*
33
__________________________________________________________________________________________________________________________________
19
Supplement to the 2002 Government Finance Statistics Yearbook
Finland
172
Millions of Euros / Year Ending December 31
Central government
Local governments
General government
1998
1999
2000
1998
1999
2000
1998
1999
2000
TABLE 1. REVENUE
Revenue .................................................................................
1
Taxes .....................................................................................
11
Taxes on income, profits and capital gains ..........................
111
Individuals ........................................................................
1111
Corporations and other enterprises ..................................
1112
Taxes on payroll and workforce ...........................................
112
Taxes on property ................................................................
113
Taxes on goods and services ..............................................
114
General value added, sales, or turnover taxes .................
1141
Excises .............................................................................
1142
Taxes on internnational trade and transactions ...................
115
Other taxes ...........................................................................
116
Social contributions .............................................................
12
Social security contributions .................................................
121
Other social contributions .....................................................
122
Grants ....................................................................................
13
From foreign governments ...................................................
131
From international organizations ..........................................
132
From other general government units ..................................
133
Other revenue .......................................................................
14
Property income ...................................................................
141
Sales of goods and services ................................................
142
Fines, penalties and forfeits .................................................
143
Voluntary transfers other than grants ...................................
144
Miscellaneous and unidentified revenue ..............................
145
47,361
26,688
9,860
7,039
2,770
1
769
16,003
10,160
4,404
-1
56
14,964
14,964
0
636
0
124
512
5,073
2,917
1,904
0
43
209
48,595
27,720
10,090
6,966
3,077
1
819
16,794
10,683
4,615
-6
22
15,751
15,751
0
648
0
123
525
4,476
2,474
1,689
0
95
218
54,885
32,337
13,927
9,129
4,758
1
942
17,442
11,426
4,466
-8
33
15,948
15,948
0
808
0
257
551
5,792
3,752
1,747
0
55
238
21,433
11,741
11,275
9,157
2,118
0
460
6
0
0
0
0
141
26
115
4,922
0
68
4,854
4,630
774
3,827
0
7
22
22,030
12,177
11,648
9,545
2,103
0
522
7
1
0
0
0
89
17
72
4,931
0
87
4,844
4,833
743
4,056
0
13
21
23,823
13,467
12,891
9,990
2,901
0
569
7
1
0
0
0
49
18
31
5,071
0
76
4,995
5,236
756
4,439
0
19
22
63,242
38,428
21,134
16,195
4,888
1
1,229
16,009
10,160
4,404
-1
56
15,105
14,990
115
192
0
192
0
9,517
3,504
5,731
0
51
231
65,118
39,895
21,738
16,511
5,180
1
1,341
16,799
10,683
4,615
-6
22
15,840
15,768
72
209
0
209
0
9,174
3,084
5,744
0
108
238
73,040
45,801
26,816
19,118
7,658
1
1,512
17,447
11,426
4,466
-8
33
15,998
15,967
31
333
0
333
0
10,908
4,388
6,186
0
74
260
TABLE 2. EXPENSE BY ECONOMIC TYPE
Expense .................................................................................
Compensation of employees ..............................................
Wages and salaries .............................................................
Social contributions ............................................................
Use of goods and services .................................................
Consumption of fixed capital ..............................................
Interest payments ................................................................
Subsidies ..............................................................................
Grants ....................................................................................
To other general government units ....................................
Current ...........................................................................
Capital ............................................................................
Social benefits ......................................................................
Other expense ......................................................................
Property expense other than interest ................................
Miscellaneous other expense ............................................
Current ...........................................................................
Capital ............................................................................
45,377
4,546
3,579
967
4,718
1,286
4,046
1,910
5,217
4,854
4,624
230
21,436
2,218
1
2,217
1,798
419
45,758
4,705
3,729
976
4,749
1,288
3,609
1,836
5,243
4,844
4,653
191
21,942
2,386
1
2,385
1,960
425
46,126
4,856
3,854
1,002
4,771
1,393
3,590
1,913
5,425
4,995
4,838
157
21,731
2,447
1
2,446
2,042
404
21,360
11,587
8,921
2,666
6,236
1,414
294
115
512
512
500
12
902
299
24
275
273
2
22,020
11,835
9,106
2,729
6,587
1,512
244
118
525
525
513
12
858
341
22
319
317
2
23,164
12,315
9,458
2,857
6,992
1,665
252
117
551
551
539
12
867
405
20
385
383
2
61,185
16,133
12,500
3,633
10,955
2,700
4,153
2,025
363
0
0
0
22,338
2,518
25
2,493
2,072
421
62,275
16,540
12,834
3,706
11,336
2,800
3,719
1,954
399
0
0
0
22,800
2,727
23
2,704
2,277
427
63,625
17,171
13,312
3,859
11,763
3,058
3,723
2,030
430
0
0
0
22,598
2,852
21
2,831
2,425
406
TABLE 3. TRANSACTIONS IN ASSETS AND LIABILITIES
Change in net worth ..............................................................
3
Nonfinancial assets .............................................................
31
Fixed assets .........................................................................
311
Buildings and structures ....................................................
3111
Machinery and other equipment ........................................
3112
Other fixed assets .............................................................
3113
Inventories ............................................................................
312
Valuables .............................................................................
313
Nonproduced assets ............................................................
314
1,818
124
170
...
...
...
33
0
-79
3,342
219
213
...
...
...
-17
0
23
8,050
-163
-103
...
...
...
-102
0
42
492
437
465
...
...
...
0
0
-28
107
324
436
...
...
...
0
0
-112
1,183
343
366
...
...
...
0
0
-23
2,308
561
636
...
...
...
33
0
-108
3,428
542
648
...
...
...
-17
0
-89
9,062
179
263
...
...
...
-102
0
18
Financial assets ...................................................................
Domestic ..............................................................................
Foreign .................................................................................
Liabilities ...............................................................................
Domestic .............................................................................
Foreign ................................................................................
3,043
...
...
1,349
...
...
-937
...
...
-4,060
...
...
2,627
...
...
-5,586
...
...
230
...
...
175
...
...
115
...
...
332
...
...
1,147
...
...
307
...
...
1,406
...
...
-341
...
...
1,541
...
...
-1,345
...
...
9,871
...
...
988
...
...
2
21
211
212
22
23
24
25
26
263
2631
2632
27
28
281
282
2821
2822
32
321
322
33
331
332
__________________________________________________________________________________________________________________________________
20
Supplement to the 2002 Government Finance Statistics Yearbook
Finland
172
Millions of Euros / Year Ending December 31
Central government
1998
1999
2000
Local governments
1998
1999
2000
General government
1998
1999
2000
TABLE 5. OUTLAYS BY FUNCTIONS
Total Outlays .........................................................................
General public services .......................................................
Public debt transactions ....................................................
Defense .................................................................................
Public order and safety .......................................................
Economic affairs ..................................................................
Agriculture, forestry, fishing and hunting ...........................
Transport ..........................................................................
Communication .................................................................
Environmental protection ...................................................
Housing and community amenities ...................................
Health ....................................................................................
Recreation, culture and religion .........................................
Education ..............................................................................
Social protection ..................................................................
Statistical discrepancy
45,501
...
...
...
...
...
...
...
...
...
...
...
...
...
...
45,977
...
...
...
...
...
...
...
...
...
...
...
...
...
...
45,963
...
...
...
...
...
...
...
...
...
...
...
...
...
...
21,797
...
...
...
...
...
...
...
...
...
...
...
...
...
...
22,344
...
...
...
...
...
...
...
...
...
...
...
...
...
...
23,507
...
...
...
...
...
...
...
...
...
...
...
...
...
...
61,746
7,866
...
2,103
1,605
6,414
...
...
...
420
1,023
6,875
1,387
7,802
26,255
-4
62,817
7,885
...
2,032
1,705
6,312
...
...
...
408
900
7,126
1,452
7,983
27,015
-1
63,804
8,049
...
1,931
1,798
6,329
...
...
...
458
1,042
7,601
1,464
8,279
26,865
-12
TABLE 6. BALANCE SHEET
Net Worth ...............................................................................
6
Nonfinancial assets .............................................................
61
Fixed assets .........................................................................
611
Buildings and structures ....................................................
6111
Machinery and other equipment ........................................
6112
Other fixed assets .............................................................
6113
Inventories ............................................................................
612
Valuables .............................................................................
613
Nonproduced assets ............................................................
614
Financial assets 1) ................................................................
62
Domestic ..............................................................................
6211
Foreign .................................................................................
6213
Liabilities 1) ...........................................................................
63
Domestic ..............................................................................
631
Foreign .................................................................................
632
...
...
...
...
...
...
...
...
...
100,057
...
...
87,098
...
...
...
...
...
...
...
...
...
...
...
134,127
...
...
78,624
...
...
...
...
...
...
...
...
...
...
...
107,630
...
...
73,038
...
...
...
...
...
...
...
...
...
...
...
26,091
...
...
9,095
...
...
...
...
...
...
...
...
...
...
...
28,347
...
...
9,482
...
...
...
...
...
...
...
...
...
...
...
29,636
...
...
9,948
...
...
...
...
...
...
...
...
...
...
...
101,054
...
...
71,098
...
...
...
...
...
...
...
...
...
...
...
141,756
...
...
67,388
...
...
...
...
...
...
...
...
...
...
...
123,939
...
...
69,660
...
...
Memorandum items:
Net financial worth (=62-63) ..............................................
Debt at market value .........................................................
Debt at nominal value ........................................................
Arrears ...............................................................................
12,959
...
...
...
55,503
...
...
...
34,592
...
...
...
16,996
...
...
...
18,865
...
...
...
19,688
...
...
...
29,956
...
...
...
74,368
...
...
...
54,279
...
...
...
7
701
7017
702
703
704
7042
7045
7046
705
706
707
708
709
710
6M1
6M2
6M3
6M4
Notes to the statistical tables:
32* = 32 - 3212 - 3222
... Indicates data are not available.
1) Financial assets and Liabilities are presented on unconsolidated basis for Central government (Budgetary Account and Social Security Funds).
__________________________________________________________________________________________________________________________________
21
Supplement to the 2002 Government Finance Statistics Yearbook
France
132
Units of General Government
Relative size of governments
in terms of gross expenditure in year 2000
Reference
Number
10
Central Government Units Covered by General Budget
1. Budget agencies, judiciary, ministries, parliment, presidency,
and prime minister
Central Government Units with Individuals Budgets
2. General Social Security Scheme - Illness, Old Age, Family
Benefits, Worker's Compensation
3. 145 government agencies involved in agriculture, cultural
activities, health and social welfare, housing, and other
economic and general services
4. 3 other social security schemes, assorted organizations
dependent on social insurance, and government hospitals
5. Unemployment compensation schemes
6. Universities
Local Government
7. 22 regions and 96 departments
8. 36,000 (approximately) communes
9. Local government agencies (incl. primary and secondary schools)
Supranational Authorities
10. Operations of institutions of the European Union within France
32
33
STATEMENT OF GOVERNMENT OPERATIONS
Revenue ................................................................................
Expense ................................................................................
Net operating balance (1-2=3) .............................................
Net acquisition of nonfinancial assets ...................................
Net lending / borrowing (3-31=32-33) .................................
Net acquisition of financial assets .........................................
Net incurrence of liabilities ....................................................
II.
STATEMENT OF OTHER ECONOMIC FLOWS
1
2
31
10
III.
Change in net worth ..............................................................
Changes in nonfinancial assets ............................................
Changes in financial assets ..................................................
Changes in liabilities ..............................................................
50
60
70
80
90
100%
20
30
40
50
60
70
80
90
100%
Selected economic aggregates 2000
Gross Domestic Product (GDP), current prices
GDP per capita
General government revenue
General government tax revenue
General government outlays
General government expense
General government liabilities
Currency unit per US$, year 2000
Population
Central government
Local governments
1,416,877
23,390
51.1
28.2
52.4
51.4
71.5
0.9231
60.6
General government
2000
1998
1999
2000
1998
1999
2000
581,729
615,667
-33,938
4,674
-38,612
...
...
616,685
638,843
-22,158
4,378
-26,536
...
...
639,694
657,845
-18,151
4,794
-22,945
...
...
131,741
120,702
11,039
7,094
3,945
4,514
567
2
138,681
125,456
13,225
8,419
4,806
4,954
664
-516
142,566
129,058
13,508
9,716
3,792
4,197
1,338
-933
663,661
686,555
-22,894
11,768
-34,662
4,264
38,929
-3
702,238
711,171
-8,933
12,799
-21,732
3,347
25,363
-284
723,491
728,134
-4,643
14,509
-19,152
15,095
34,063
184
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
BALANCE SHEET
Net worth ................................................................................
Nonfinancial assets ...............................................................
Financial assets ....................................................................
Liabilities ................................................................................
...
...
...
...
...
...
...
...
...
...
...
...
...
...
48,432
120,141
...
...
51,878
123,011
...
...
56,538
123,672
...
...
447,361
992,000
IV.
1
2
STATEMENT OF SOURCES AND USES OF CASH
Receipts from operating activities .........................................
Payments for operating activities ..........................................
Net inflow from operating activities (=1-2) ..........................
Net outflows from investments in nonfinancial assets ...........
Cash surplus/deficit (=1-2-31) ..............................................
Net acquisition of financial assets other than cash ...............
Net incurrence of liabilities ....................................................
Net change in the stock of cash (1-2-31-32+33) .................
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
32
33
Million
1999
6
61
62
63
31
Millions of Euros
Euros
% of GDP
% of GDP
% of GDP
% of GDP
% of GDP
1998
Statistical discrepancy between NLB and Financing
4,5
41,51
42,52
43,53
40
Local governments
Data in central government tables cover operations of units 1-6; units 3 and 6
are extrabudgetary, and units 2 and 4-5 comprise social security funds.
Data in local government tables cover operations of units 7-10 and are based on
information from all local governments.
This institutional table is based on information reported in or prior to 1996.
I.
30
Central government
Data coverage
Millions of Euros / Year Ending December 31
20
...
...
...
...
520,692 517,975
976,338 1,012,700
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
__________________________________________________________________________________________________________________________________
22
Supplement to the 2002 Government Finance Statistics Yearbook
France
132
Millions of Euros / Year Ending December 31
Central government
Local governments
General government
1998
1999
2000
1998
1999
2000
1998
1999
2000
TABLE 1. REVENUE
Revenue .................................................................................
1
Taxes .....................................................................................
11
Taxes on income, profits and capital gains ..........................
111
Individuals ........................................................................
1111
Corporations and other enterprises ..................................
1112
Taxes on payroll and workforce ...........................................
112
Taxes on property ................................................................
113
Taxes on goods and services ..............................................
114
General value added, sales, or turnover taxes .................
1141
Excises .............................................................................
1142
Taxes on internnational trade and transactions ...................
115
Other taxes ...........................................................................
116
Social contributions .............................................................
12
Social security contributions .................................................
121
Other social contributions .....................................................
122
Grants ....................................................................................
13
From foreign governments ...................................................
131
From international organizations ..........................................
132
From other levels of the general government ......................
133
Other revenue .......................................................................
14
Property income 1) ................................................................
141
Sales of goods and services 2) .............................................
142
Fines, penalties and forfeits .................................................
143
Voluntary transfers other than grants ...................................
144
Miscellaneous and unidentified revenue ..............................
145
581,729
304,480
135,585
104,300
31,285
9,499
10,340
148,829
93,620
33,865
42
185
234,900
211,397
23,503
7,663
0
2,863
4,800
34,686
6,906
24,734
0
-1,947
4,993
616,685
325,291
148,827
110,586
37,806
11,034
11,085
154,076
98,416
34,366
30
239
247,892
223,496
24,396
7,683
0
3,241
4,442
35,819
6,703
25,053
0
-572
4,635
639,694
339,047
159,477
118,540
40,937
12,674
12,063
154,449
99,078
36,375
26
358
256,705
231,182
25,523
7,623
0
3,311
4,312
36,319
6,405
25,591
0
-1,236
5,559
131,741
61,025
0
0
0
2,505
41,263
7,379
0
389
175
9,703
341
0
341
45,243
0
232
45,011
25,132
1,906
21,638
0
-1,531
3,119
138,681
62,241
0
0
0
2,785
41,334
7,830
0
412
210
10,082
365
0
365
48,940
0
253
48,687
27,135
1,897
22,334
0
-30
2,934
142,566
59,828
0
0
0
2,675
41,578
5,332
0
460
222
10,021
376
0
376
54,718
0
261
54,457
27,644
1,943
23,394
0
-746
3,053
663,661
365,506
135,585
104,300
31,285
12,004
51,603
156,209
93,620
34,254
217
9,888
235,240
211,396
23,844
3,095
0
3,095
0
59,820
8,814
46,372
0
-3,478
8,112
702,238
387,530
148,827
110,586
37,806
13,819
52,419
161,906
98,416
34,778
239
10,320
248,258
223,496
24,762
3,494
0
3,494
0
62,956
8,600
47,388
0
-602
7,570
723,491
398,874
159,477
118,540
40,937
15,349
53,641
159,780
99,078
36,835
248
10,379
257,081
231,182
25,899
3,572
0
3,572
0
63,964
8,347
48,985
0
-1,982
8,614
TABLE 2. EXPENSE BY ECONOMIC TYPE
Expense .................................................................................
2
Compensation of employees ..............................................
21
Wages and salaries .............................................................
211
Social contributions ............................................................
212
Use of goods and services .................................................
22
Consumption of fixed capital ..............................................
23
Interest payments ................................................................
24
Subsidies ..............................................................................
25
Grants ....................................................................................
26
To other units of the general government sector ...............
263
Current ...........................................................................
2631
Capital 3) .........................................................................
2632
Social benefits 4) ..................................................................
27
Other expense ......................................................................
28
Property expense other than interest ................................
281
Miscellaneous other expense ............................................
282
Current ...........................................................................
2821
Capital ............................................................................
2822
615,667
141,070
97,156
43,914
45,903
9,598
39,860
12,460
49,272
45,011
36,543
8,468
296,356
21,148
0
21,148
10,834
10,314
638,843
145,400
99,735
45,664
47,539
9,764
38,874
12,572
52,888
48,687
41,287
7,400
306,885
24,921
0
24,921
11,303
13,618
657,845
150,117
102,633
47,484
48,431
10,056
39,605
12,322
59,196
54,457
45,950
8,507
316,494
21,624
0
21,624
11,216
10,408
120,702
36,336
26,958
9,378
30,304
18,961
6,669
5,202
4,801
4,800
1,287
3,513
11,523
6,906
18
6,888
6,345
543
125,456
38,513
28,433
10,080
31,755
19,718
6,231
5,458
4,442
4,442
840
3,602
11,827
7,512
17
7,495
6,913
582
129,058
40,113
29,544
10,569
33,398
20,428
6,420
5,580
4,312
4,312
506
3,806
11,012
7,795
18
7,777
7,171
606
686,555
177,406
124,114
53,292
76,206
28,559
46,528
17,662
4,262
0
0
0
307,878
28,054
18
28,036
17,179
10,857
711,171
183,912
128,168
55,744
79,294
29,482
45,105
18,031
4,201
0
0
0
318,712
32,434
17
32,417
18,217
14,200
728,134
190,230
132,177
58,053
81,829
30,484
46,025
17,902
4,739
0
0
0
327,506
29,419
18
29,401
18,387
11,014
TABLE 3. TRANSACTIONS IN ASSETS AND LIABILITIES
Change in net worth ..............................................................
3
Nonfinancial assets .............................................................
31
Fixed assets .........................................................................
311
Buildings and structures ....................................................
3111
Machinery and other equipment ........................................
3112
Other fixed assets .............................................................
3113
Inventories ............................................................................
312
Valuables .............................................................................
313
Nonproduced assets ............................................................
314
...
4,674
3,093
...
...
...
1,181
90
310
...
4,378
2,783
...
...
...
1,208
101
286
...
4,794
3,378
...
...
...
1,104
79
233
11,041
7,094
5,828
...
...
...
21
1
1,244
12,709
8,419
7,180
...
...
...
21
1
1,217
12,575
9,716
8,367
...
...
...
22
1
1,326
-22,897
11,768
8,922
...
...
...
1,201
91
1,554
-9,217
12,799
9,964
...
...
...
1,229
102
1,504
-4,459
14,509
11,745
...
...
...
1,126
80
1,558
Financial assets ...................................................................
Domestic ..............................................................................
Foreign .................................................................................
Liabilities ...............................................................................
Domestic .............................................................................
Foreign ................................................................................
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
4,514
...
...
567
...
...
4,954
...
...
664
...
...
4,197
...
...
1,338
...
...
4,264
...
...
38,929
...
...
3,347
...
...
25,363
...
...
15,095
...
...
34,063
...
...
32
321
322
33
331
332
__________________________________________________________________________________________________________________________________
23
Supplement to the 2002 Government Finance Statistics Yearbook
France
132
Millions of Euros / Year Ending December 31
Central government
1998
1999
2000
Local governments
1998
1999
2000
General government
1998
1999
2000
TABLE 5. OUTLAYS BY FUNCTIONS
7
701
7017
702
703
704
7042
7045
7046
705
706
707
708
709
710
Total Outlays .........................................................................
General public services .......................................................
Public debt transactions ....................................................
Defense .................................................................................
Public order and safety .......................................................
Economic affairs ..................................................................
Agriculture, forestry, fishing and hunting ...........................
Transport ..........................................................................
Communication .................................................................
Environmental protection ...................................................
Housing and community amenities ...................................
Health ....................................................................................
Recreation, culture and religion .........................................
Education ..............................................................................
Social protection ..................................................................
Statistical discrepancy
620,341
...
...
...
...
...
...
...
...
...
...
...
...
...
...
643,221
...
...
...
...
...
...
...
...
...
...
...
...
...
...
662,639
...
...
...
...
...
...
...
...
...
...
...
...
...
...
127,796
...
...
...
...
...
...
...
...
...
...
...
...
...
...
133,875
...
...
...
...
...
...
...
...
...
...
...
...
...
...
138,774
...
...
...
...
...
...
...
...
...
...
...
...
...
...
698,323
...
...
...
...
...
...
...
...
...
...
...
...
...
...
723,970
...
...
...
...
...
...
...
...
...
...
...
...
...
...
TABLE 6. BALANCE SHEET
Net Worth ...............................................................................
6
Nonfinancial assets .............................................................
61
Fixed assets .........................................................................
611
Buildings and structures ....................................................
6111
Machinery and other equipment ........................................
6112
Other fixed assets .............................................................
6113
Inventories ............................................................................
612
Valuables .............................................................................
613
Nonproduced assets ............................................................
614
Financial assets ...................................................................
62
Domestic ..............................................................................
6211
Foreign .................................................................................
6213
Liabilities ...............................................................................
63
Domestic ..............................................................................
631
Foreign .................................................................................
632
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
48,432
...
...
120,141
...
...
...
...
...
...
...
...
...
...
...
51,878
...
...
123,011
...
...
...
...
...
...
...
...
...
...
...
56,538
...
...
123,672
...
...
...
...
...
...
...
...
...
...
...
447,361
...
...
992,000
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
520,692 517,975
...
...
...
...
976,338 1,012,700
...
...
...
...
Memorandum items:
Net financial worth (=62-63) ..............................................
Debt at market value .........................................................
Debt at nominal value ........................................................
Arrears ...............................................................................
...
...
...
...
...
...
...
...
...
...
...
...
-71,709
...
...
...
-71,133
...
...
...
-67,134
...
...
...
-544,639
...
...
...
-455,646
...
...
...
6M1
6M2
6M3
6M4
742,643
...
...
...
...
...
...
...
...
...
...
...
...
...
...
-494,725
...
...
...
1) Interest is unconsolidated.
2) Since the distribution of ‘Payments for other non-market output’ (TRP131) between the
subsectors of general government is not available in the New cronos database, its distribution is
assumed to be the same as for ‘Other non-market output’ (TRP13).
3) Since the ‘capital transfers’ to government sectors are not available in the New Cronos
database, their magnitudes were assumed and made closely consistent with the capital transfers
to other sectors published in Eurostat Table 0200.
4) Since the subcomponent ‘Social benefits’ is the only unknown component of government
outlays, its value is assumed to be the difference between the total outlays and other
subcomponents.
__________________________________________________________________________________________________________________________________
24
Supplement to the 2002 Government Finance Statistics Yearbook
Germany
134
Relative size of governments
in terms of gross expenditure in year 2001
Units of General Government
Reference
Number
10
Central Government Units Covered by General Budget
1. Chancellorship, judiciary, legislature (Bundesrat-Federal
Council of Länder; and Bundestag-federal parliament)
ministries, and presidency
Central Government Units with Individuals Budgets
2. 8 social insurance institutions
3. 7 special funds
State and Local Governments
4. 16 länder
5. Municipal special-purpose associations and nonprofit organizations
6. 15,000 (approximately) municipalities and municipal associations
Supranational Authorities
7. Operations of institutions of the European Union within Germany
32
33
STATEMENT OF GOVERNMENT OPERATIONS
Revenue ................................................................................
Expense ................................................................................
Net operating balance (1-2=3) .............................................
Net acquisition of nonfinancial assets ...................................
Net lending / borrowing (3-31=32-33) .................................
Net acquisition of financial assets .........................................
Net incurrence of liabilities ....................................................
II.
STATEMENT OF OTHER ECONOMIC FLOWS
31
Statistical discrepancy between NLB and Financing
4,5
41,51
42,52
43,53
III.
Change in net worth ..............................................................
Changes in nonfinancial assets ............................................
Changes in financial assets ..................................................
Changes in liabilities ..............................................................
50
60
70
80
90
100%
30
40
50
60
70
80
90
100%
Local
governments
10
20
Selected economic aggregates 2001
Gross Domestic Product (GDP), current prices
GDP per capita
General government revenue
General government tax revenue
General government outlays
General government expense
General governmelnt liabilities
Currency unit per US$, year 2001
Population
Data in central government tables cover operations of units 1-3; unit 2
comprises social security, and unit 3 is extrabudgetary.
Central government revenue and transfers abroad include the harmonized,
value-added levy.
This institutional table is based on information reported in in 2000.
1
2
40
State governments
Data coverage
I.
30
Central government
Notes: The main federal cash office normally closes its books in late January.
Unit 2 comprises Accident Insurance, Federal Institute of Labor, Health
Insurance, Miners' Pension Fund, Old Age Assistance for Farmers, Old Age
Care Insurance, Pension Fund for Manual and Non-manual Workers, and
Supplementary Public Pension Insurance. Unit 3 comprises Credit Repayment
Fund, Equalization of Burdens Fund, European Recovery Program Special
Fund, Federal Railroad Fund, German Unity Fund, Indemnity and Equalization
Fund to Ensure Hard-Coal Usage, and Redemption Fund for Inherited Liabilities.
Billions of Euros / Year Ending December 31
20
Central government
1999
2000
2001
State and Local governments
1999
2000
2001
2,063
25,049
45.7
23.2
48.5
48.5
60.8
1.1175
82.4
Billions of Euros
Euros
% of GDP
% of GDP
% of GDP
% of GDP
% of GDP
Million
General government
1999
2000
2001
619.40
643.78
-24.38
1.23
-25.61
...
...
...
628.92
654.77
-25.85
-51.04
25.19
...
...
...
630.85
661.98
-31.13
0.05
-31.18
...
...
...
357.77
360.26
-2.49
1.65
-4.14
...
...
...
366.48
367.32
-0.84
1.58
-2.42
...
...
...
353.48
379.33
-25.85
0.51
-26.36
...
...
...
935.34
962.20
-26.86
2.88
-29.74
4.48
32.62
1.60
953.55
980.22
-26.67
-49.46
22.79
46.12
16.33
7.00
943.00
999.96
-56.96
0.56
-57.52
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
BALANCE SHEET
6
61
62
63
Net worth ................................................................................
Nonfinancial assets ...............................................................
Financial assets ....................................................................
Liabilities ................................................................................
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
340.60
1,201.85
...
...
391.53
1,231.72
...
...
...
...
IV.
1
2
STATEMENT OF SOURCES AND USES OF CASH
Receipts from operating activities .........................................
Payments for operating activities ..........................................
Net inflow from operating activities (=1-2) ..........................
Net outflows from investments in nonfinancial assets ...........
Cash surplus/deficit (=1-2-31) ..............................................
Net acquisition of financial assets other than cash ...............
Net incurrence of liabilities ....................................................
Net change in the stock of cash (=3212+3222)...................
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
31
32*
33
__________________________________________________________________________________________________________________________________
25
Supplement to the 2002 Government Finance Statistics Yearbook
Germany
134
Billions of Euros / Year Ending December 31
State and Local governments
Central government
General government
1999
2000
2001
1999
2000
2001
1999
2000
2001
TABLE 1. REVENUE
Revenue .................................................................................
1
Taxes .....................................................................................
11
Taxes on income, profits and capital gains ..........................
111
Individuals ........................................................................
1111
Corporations and other enterprises ..................................
1112
Taxes on payroll and workforce ...........................................
112
Taxes on property ................................................................
113
Taxes on goods and services ..............................................
114
General value added, sales, or turnover taxes .................
1141
Excises .............................................................................
1142
Taxes on internnational trade and transactions ...................
115
Other taxes ...........................................................................
116
Social contributions .............................................................
12
Social security contributions .................................................
121
Other social contributions .....................................................
122
Grants ....................................................................................
13
From foreign governments ...................................................
131
From international organizations ..........................................
132
From other general government units ..................................
133
Other revenue .......................................................................
14
Property income ...................................................................
141
Sales of goods and services ................................................
142
Fines, penalties and forfeits .................................................
143
Voluntary transfers other than grants ...................................
144
Miscellaneous and unidentified revenue ..............................
145
619.40
234.17
108.70
91.43
15.72
0.00
0.00
125.47
63.95
54.39
0.00
0.00
359.14
354.53
4.61
6.46
0.00
0.91
5.55
19.63
12.11
4.63
0.00
2.89
0.00
628.92
244.72
116.86
97.34
17.94
0.00
0.00
127.86
63.44
57.20
0.00
0.00
361.99
357.36
4.63
6.38
0.00
0.62
5.76
15.83
8.87
4.71
0.00
2.25
0.00
630.85
236.62
104.46
96.32
6.42
0.00
0.00
132.16
63.87
60.75
0.00
0.00
366.98
362.29
4.69
6.59
0.00
0.70
5.89
20.66
13.49
5.00
0.00
2.17
0.00
357.77
247.58
149.09
109.38
14.20
0.00
17.60
80.89
65.90
0.84
0.00
0.00
16.55
0.00
16.55
38.76
0.00
2.77
35.99
54.88
3.71
36.41
3.80
10.96
0.00
366.48
256.68
157.68
115.91
16.32
0.00
16.63
82.37
67.32
0.83
0.00
0.00
16.52
0.00
16.52
38.35
0.00
2.51
35.84
54.93
4.53
36.01
3.79
10.60
0.00
353.48
242.73
142.67
114.27
5.58
0.00
16.51
83.55
66.82
0.82
0.00
0.00
16.58
0.00
16.58
38.08
0.00
2.87
35.21
56.09
5.63
35.66
4.13
10.67
0.00
935.34
481.74
257.79
200.81
29.92
0.00
17.59
206.36
129.85
55.23
0.00
0.00
375.69
354.53
21.16
3.68
0.00
3.68
0.00
74.23
15.54
41.04
3.80
13.85
0.00
953.55
501.39
274.54
213.25
34.26
0.00
16.62
210.23
130.76
58.03
0.00
0.00
378.51
357.36
21.15
3.13
0.00
3.13
0.00
70.52
13.16
40.72
3.79
12.85
0.00
943.00
479.34
247.13
210.59
12.00
0.00
16.50
215.71
130.69
61.57
0.00
0.00
383.56
362.29
21.27
3.57
0.00
3.57
0.00
76.53
18.90
40.66
4.13
12.84
0.00
TABLE 2. EXPENSE BY ECONOMIC TYPE
Expense .................................................................................
Compensation of employees ..............................................
Wages and salaries .............................................................
Social contributions ............................................................
Use of goods and services .................................................
Consumption of fixed capital ..............................................
Interest payments ................................................................
Subsidies ..............................................................................
Grants ....................................................................................
To other general government units ....................................
Current ...........................................................................
Capital ............................................................................
Social benefits ......................................................................
Other expense ......................................................................
Property expense other than interest ................................
Miscellaneous other expense ............................................
Current ...........................................................................
Capital ............................................................................
643.78
36.36
...
...
25.96
7.15
44.42
17.70
49.41
35.99
24.94
11.05
446.77
16.01
0.00
16.01
7.50
8.51
654.77
36.59
...
...
26.38
7.27
43.77
16.05
48.99
35.84
25.38
10.46
455.82
19.90
0.00
19.90
9.71
10.19
661.98
36.31
...
...
27.03
7.31
42.85
13.49
47.50
35.21
25.26
9.95
467.00
20.49
0.00
20.49
8.46
12.03
360.26
129.01
...
...
50.94
25.73
24.70
18.27
5.57
5.57
5.45
0.12
76.30
29.74
0.00
29.74
12.36
17.38
367.32
129.01
...
...
52.13
26.29
24.64
19.11
5.79
5.79
5.67
0.12
78.91
31.44
0.00
31.44
12.87
18.57
379.33
128.55
...
...
54.64
26.58
25.21
20.35
5.92
5.92
5.81
0.11
81.14
36.94
0.00
36.94
14.44
22.50
962.20
165.37
...
...
76.90
32.88
68.84
35.97
13.42
0.00
0.00
0.00
523.07
45.75
0.00
45.75
19.86
25.89
980.22
165.60
...
...
78.51
33.56
68.17
35.16
13.15
0.00
0.00
0.00
534.73
51.34
0.00
51.34
22.58
28.76
999.96
164.86
...
...
81.67
33.89
67.84
33.84
12.29
0.00
0.00
0.00
548.14
57.43
0.00
57.43
22.90
34.53
TABLE 3. TRANSACTIONS IN ASSETS AND LIABILITIES
Change in net worth ..............................................................
3
Nonfinancial assets .............................................................
31
Fixed assets .........................................................................
311
Buildings and structures ....................................................
3111
Machinery and other equipment ........................................
3112
Other fixed assets .............................................................
3113
Inventories ............................................................................
312
Valuables .............................................................................
313
Nonproduced assets ............................................................
314
...
1.23
1.43
...
...
...
-0.13
0.00
-0.07
...
-51.04
0.45
...
...
...
-0.65
0.00
-50.84
...
0.05
0.11
...
...
...
0.00
0.00
-0.06
...
1.65
3.48
...
...
...
0.00
0.00
-1.83
...
1.58
2.97
...
...
...
0.00
0.00
-1.39
...
0.51
1.75
...
...
...
0.00
0.00
-1.24
-25.26
2.88
4.91
...
...
...
-0.13
0.00
-1.90
-19.67
-49.46
3.42
...
...
...
-0.65
0.00
-52.23
...
0.56
1.86
...
...
...
0.00
0.00
-1.30
Financial assets ...................................................................
Domestic ..............................................................................
Foreign .................................................................................
Liabilities ...............................................................................
Domestic .............................................................................
Foreign ................................................................................
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
4.48
...
...
32.62
...
...
46.12
...
...
16.33
...
...
...
...
...
...
...
...
2
21
211
212
22
23
24
25
26
263
2631
2632
27
28
281
282
2821
2822
32
321
322
33
331
332
__________________________________________________________________________________________________________________________________
26
Supplement to the 2002 Government Finance Statistics Yearbook
Germany
134
Billions of Euros / Year Ending December 31
Central government
State and Local governments
General government
1999
2000
2001
1999
2000
2001
1999
2000
2001
Total Outlays .........................................................................
General public services .......................................................
Public debt transactions ....................................................
Defense .................................................................................
Public order and safety .......................................................
Economic affairs ..................................................................
Agriculture, forestry, fishing and hunting ...........................
Transport ..........................................................................
Communication .................................................................
Environmental protection ...................................................
Housing and community amenities ...................................
Health ....................................................................................
Recreation, culture and religion .........................................
Education ..............................................................................
Social protection ..................................................................
Statistical discrepancy
644.99
92.27
...
25.60
2.56
51.00
...
...
...
0.40
4.53
119.15
0.80
2.73
345.95
0.00
603.73
41.77
...
25.48
2.63
48.80
...
...
...
0.37
4.96
123.67
0.77
2.51
352.77
0.00
662.03
90.89
...
25.36
2.71
49.52
...
...
...
0.38
5.49
126.27
0.79
2.93
357.69
0.00
361.96
46.01
...
0.00
31.26
45.31
...
...
...
13.38
18.11
5.82
15.14
90.81
96.13
0.00
368.95
47.37
...
0.00
31.47
45.74
...
...
...
13.37
19.24
5.91
15.28
91.49
99.08
0.00
379.89
48.92
...
0.00
31.30
50.57
...
...
...
13.30
20.23
5.87
15.39
91.87
102.44
0.00
965.08
128.54
...
25.19
33.22
85.74
...
...
...
13.53
19.67
123.81
14.68
85.96
434.74
0.00
930.76
78.49
...
25.09
33.51
84.08
...
...
...
13.48
21.42
128.38
14.78
86.54
444.99
0.00
1,000.52
130.01
...
24.99
33.42
89.70
...
...
...
13.36
23.31
131.01
14.94
86.92
452.86
0.00
TABLE 6. BALANCE SHEET
Net Worth ...............................................................................
6
Nonfinancial assets .............................................................
61
Fixed assets .........................................................................
611
Buildings and structures ....................................................
6111
Machinery and other equipment ........................................
6112
Other fixed assets .............................................................
6113
Inventories ............................................................................
612
Valuables .............................................................................
613
Nonproduced assets ............................................................
614
Financial assets ...................................................................
62
Domestic ..............................................................................
6211
Foreign .................................................................................
6213
Liabilities ...............................................................................
63
Domestic ..............................................................................
631
Foreign .................................................................................
632
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
340.60
...
...
1,201.85
...
...
...
...
...
...
...
...
...
...
...
391.53
...
...
1,231.72
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
Memorandum items:
Net financial worth (=62-63) ..............................................
Debt at market value .........................................................
Debt at nominal value5) .....................................................
Arrears6) .............................................................................
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
-861.26
...
...
...
-840.19
...
...
...
...
...
...
...
TABLE 5. OUTLAYS BY FUNCTIONS
7
701
7017
702
703
704
7042
7045
7046
705
706
707
708
709
710
6M1
6M2
6M3
6M4
Notes to the statistical tables:
32* = 32 - 3212 - 3222
The data presented in these tables were submitted by Statistics Germany (Statistisches Bundesamt).
... Indicates data are not available.
__________________________________________________________________________________________________________________________________
27
Supplement to the 2002 Government Finance Statistics Yearbook
Greece
174
Relative size of governments
in terms of gross expenditure in year 2000
Units of General Government
Reference
Number
10
Central Government Units Covered by General Budget
1. Judiciary, ministries, parliament, prefectures, and presidency
Central Government Units with Individuals Budgets
2. Government agencies
3. Hospitals
4. Social insurance organizations
5. Special funds and agencies
6. State universities, colleges, and other educational institutions
6. 487 intermunicipal corporations and the Union of Netherlands Municipalities
Local Government
7. 277 municipalities and 5,757 communities
Supranational Authorities
8. Operations of institutions of the European Union within Greece
10
32
33
STATEMENT OF GOVERNMENT OPERATIONS
Revenue ................................................................................
Expense ................................................................................
Net operating balance (1-2=3) .............................................
Net acquisition of nonfinancial assets ...................................
Net lending / borrowing (3-31=32-33) .................................
Net acquisition of financial assets .........................................
Net incurrence of liabilities ....................................................
II.
STATEMENT OF OTHER ECONOMIC FLOWS
31
4,5
41,51
42,52
43,53
III.
Change in net worth ..............................................................
Changes in nonfinancial assets ............................................
Changes in financial assets ..................................................
Changes in liabilities ..............................................................
50
60
70
80
90
100%
20
30
40
50
60
70
80
90
100%
Selected economic aggregates 2000
Gross Domestic Product (GDP), current prices
GDP per capita
General government revenue
General government tax revenue
General government outlays
General government expense
General government liabilities
Currency unit per US$, year 2000
Population
Data coverage
1
2
40
Local governments
Data in central government tables cover operations of units 1-6; units
2-3 and 5-6 are extrabudgetary, and unit 4 comprises social security funds.
This institutional table is based on information reported in or prior to 1997.
I.
30
Central government
Notes: Unit 2 comprises approximately 850 agencies. Among these are
Apostoliki Diakonia of the Church of Greece; Autonomous Workers' Housing
Organization; 61 chambers of commerce, trade, arts, etc.; 21 cultural service
agencies; 151 miscellaneous public works institutions; National Road-Building
Fund; port funds; prefectural funds (public works); School Buildings Organization
(public works); 600 (approximately) social welfare and charity agencies; and
Special Resettlement Fund.
See page 3 for further comments on Units of General Government.
Millions of Euros / Year Ending December 31
20
Central government
1998
1999
2000
Local governments
1998
1999
2000
117,263
11,610
50.6
27.4
51.7
47.4
...
1.0854
10.1
Millions of Euros
Euros
% of GDP
% of GDP
% of GDP
% of GDP
% of GDP
Million
General government
1998
1999
2000
48,637
48,202
435
3,162
-2,727
...
...
54,284
52,605
1,679
3,902
-2,223
...
...
57,882
55,130
2,752
4,114
-1,362
...
...
2,760
1,893
867
801
66
...
...
3,178
2,119
1,059
979
80
...
...
3,348
2,265
1,083
1,024
59
...
...
49,701
48,397
1,304
3,963
-2,659
...
...
55,473
52,736
2,737
4,879
-2,142
...
...
59,374
55,536
3,838
5,139
-1,301
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
BALANCE SHEET
6
61
62
63
Net worth ................................................................................
Nonfinancial assets ...............................................................
Financial assets ....................................................................
Liabilities ................................................................................
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
IV.
1
2
STATEMENT OF SOURCES AND USES OF CASH
Receipts from operating activities .........................................
Payments for operating activities ..........................................
Net inflow from operating activities (=1-2) ..........................
Net outflows from investments in nonfinancial assets ...........
Cash surplus/deficit (=1-2-31) ..............................................
Net acquisition of financial assets other than cash ...............
Net incurrence of liabilities ....................................................
Net change in the stock of cash (=3212+3222)...................
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
31
32*
33
__________________________________________________________________________________________________________________________________
28
Supplement to the 2002 Government Finance Statistics Yearbook
Greece
174
Millions of Euros / Year Ending December 31
Central government
Local governments
General government
1998
1999
2000
1998
1999
2000
1998
1999
2000
TABLE 1. REVENUE
Revenue .................................................................................
1
Taxes .....................................................................................
11
Taxes on income, profits and capital gains ..........................
111
Individuals ........................................................................
1111
Corporations and other enterprises ..................................
1112
Taxes on payroll and workforce ...........................................
112
Taxes on property ................................................................
113
Taxes on goods and services ..............................................
114
General value added, sales, or turnover taxes .................
1141
Excises .............................................................................
1142
Taxes on internnational trade and transactions ...................
115
Other taxes ...........................................................................
116
Social contributions .............................................................
12
Social security contributions .................................................
121
Other social contributions .....................................................
122
Grants ....................................................................................
13
From foreign governments ...................................................
131
From international organizations ..........................................
132
From other general government units ..................................
133
Other revenue .......................................................................
14
Property income ...................................................................
141
Sales of goods and services 1) .............................................
142
Fines, penalties and forfeits .................................................
143
Voluntary transfers other than grants ...................................
144
Miscellaneous and unidentified revenue ..............................
145
48,637
25,995
9,882
6,000
3,412
0
931
14,586
7,906
4,328
-11
607
14,782
12,520
2,262
653
0
437
216
7,207
2,279
951
0
2,728
1,249
54,284
29,367
11,139
6,630
3,897
0
1,661
15,990
8,832
4,393
-39
616
16,135
13,440
2,695
955
0
771
184
7,827
2,684
1,105
0
2,409
1,629
57,882
31,682
12,285
7,369
4,206
0
1,871
16,789
9,899
4,199
54
683
16,648
13,972
2,676
1,351
0
1,162
189
8,201
2,891
1,056
0
2,694
1,560
2,760
340
0
0
0
0
197
139
0
0
4
0
0
0
0
1,039
0
27
1,012
1,381
75
699
0
544
63
3,178
378
0
0
0
0
217
157
11
0
4
0
0
0
0
1,315
0
21
1,294
1,485
81
748
0
583
73
3,348
402
0
0
0
0
226
172
0
0
4
0
0
0
0
1,344
0
24
1,320
1,602
89
785
0
653
75
49,701
26,336
9,882
6,000
3,412
0
1,128
14,726
7,918
4,328
-7
607
14,781
12,519
2,262
464
0
464
0
8,120
1,885
1,650
0
3,273
1,312
55,473
29,747
11,139
6,630
3,897
0
1,879
16,148
8,843
4,393
-35
616
16,134
13,439
2,695
792
0
792
0
8,800
2,252
1,853
0
2,992
1,703
59,374
32,085
12,285
7,369
4,206
0
2,098
16,961
9,910
4,199
58
683
16,649
13,972
2,677
1,186
0
1,186
0
9,454
2,630
1,842
0
3,347
1,635
TABLE 2. EXPENSE BY ECONOMIC TYPE
Expense .................................................................................
2
Compensation of employees ..............................................
21
Wages and salaries .............................................................
211
Social contributions ............................................................
212
Use of goods and services .................................................
22
Consumption of fixed capital ..............................................
23
Interest payments ................................................................
24
Subsidies ..............................................................................
25
Grants ....................................................................................
26
To other general government units ....................................
263
Current ...........................................................................
2631
Capital ............................................................................
2632
Social benefits 2) ..................................................................
27
Other expense ......................................................................
28
Property expense other than interest ................................
281
Miscellaneous other expense ............................................
282
Current ...........................................................................
2821
Capital ............................................................................
2822
48,202
11,734
9,132
2,602
4,705
73
9,776
153
1,766
1,012
1,004
8
17,177
2,818
0
2,818
571
2,247
52,605
12,857
9,741
3,116
4,841
77
10,241
222
2,006
1,294
1,285
9
18,904
3,457
0
3,457
701
2,756
55,130
13,351
10,268
3,083
5,382
79
10,273
220
2,127
1,320
1,312
8
20,098
3,600
0
3,600
733
2,867
1,893
927
836
91
641
2
30
0
216
216
168
48
-22
99
2
97
37
60
2,119
1,027
916
111
727
2
42
0
184
184
184
0
-21
158
3
155
31
124
2,265
1,096
977
119
795
3
42
0
189
189
189
0
-22
162
3
159
36
123
48,397
12,660
9,967
2,693
5,346
75
9,339
153
754
0
0
0
17,155
2,915
0
2,915
608
2,307
52,736
13,884
10,657
3,227
5,568
80
9,775
222
712
0
0
0
18,883
3,612
0
3,612
732
2,880
55,536
14,447
11,245
3,202
6,177
81
9,969
220
807
0
0
0
20,076
3,759
0
3,759
768
2,991
TABLE 3. TRANSACTIONS IN ASSETS AND LIABILITIES
Change in net worth ..............................................................
3
Nonfinancial assets .............................................................
31
Fixed assets .........................................................................
311
Buildings and structures ....................................................
3111
Machinery and other equipment ........................................
3112
Other fixed assets .............................................................
3113
Inventories ............................................................................
312
Valuables .............................................................................
313
Nonproduced assets ............................................................
314
3,162
3,024
...
...
...
0
0
138
3,902
3,676
...
...
...
0
0
226
4,114
3,963
...
...
...
0
0
151
801
771
...
...
...
0
0
30
979
951
...
...
...
0
0
28
1,024
997
...
...
...
0
0
27
3,963
3,795
...
...
...
0
0
168
4,879
4,626
...
...
...
0
0
253
5,139
4,961
...
...
...
0
0
178
Financial assets ...................................................................
Domestic ..............................................................................
Foreign .................................................................................
Liabilities ...............................................................................
Domestic .............................................................................
Foreign ................................................................................
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
32
321
322
33
331
332
__________________________________________________________________________________________________________________________________
29
Supplement to the 2002 Government Finance Statistics Yearbook
Greece
174
Millions of Euros / Year Ending December 31
Central government
1998
1999
2000
Local governments
1998
1999
2000
General government
1998
1999
2000
TABLE 5. OUTLAYS BY FUNCTIONS
Total Outlays .........................................................................
General public services .......................................................
Public debt transactions ....................................................
Defense .................................................................................
Public order and safety .......................................................
Economic affairs ..................................................................
Agriculture, forestry, fishing and hunting ...........................
Transport ..........................................................................
Communication .................................................................
Environmental protection ...................................................
Housing and community amenities ...................................
Health ....................................................................................
Recreation, culture and religion .........................................
Education ..............................................................................
Social protection ..................................................................
51,364
...
...
...
...
...
...
...
...
...
...
...
...
...
...
56,507
...
...
...
...
...
...
...
...
...
...
...
...
...
...
59,244
...
...
...
...
...
...
...
...
...
...
...
...
...
...
2,694
...
...
...
...
...
...
...
...
...
...
...
...
...
...
3,098
...
...
...
...
...
...
...
...
...
...
...
...
...
...
3,289
...
...
...
...
...
...
...
...
...
...
...
...
...
...
52,360
...
...
...
...
...
...
...
...
...
...
...
...
...
...
57,615
...
...
...
...
...
...
...
...
...
...
...
...
...
...
60,675
...
...
...
...
...
...
...
...
...
...
...
...
...
...
TABLE 6. BALANCE SHEET
Net Worth ...............................................................................
6
Nonfinancial assets .............................................................
61
Fixed assets .........................................................................
611
Buildings and structures ....................................................
6111
Machinery and other equipment ........................................
6112
Other fixed assets .............................................................
6113
Inventories ............................................................................
612
Valuables .............................................................................
613
Nonproduced assets ............................................................
614
Financial assets ...................................................................
62
Domestic ..............................................................................
6211
Foreign .................................................................................
6213
Liabilities ...............................................................................
63
Domestic ..............................................................................
631
Foreign .................................................................................
632
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
Memorandum items:
Net financial worth (=62-63) ..............................................
Debt at market value .........................................................
Debt at nominal value ........................................................
Arrears ...............................................................................
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
7
701
7017
702
703
704
7042
7045
7046
705
706
707
708
709
710
6M1
6M2
6M3
6M4
Notes to the statistical tables:
32* = 32 - 3212 - 3222
... Indicates data are not available.
1) Since the distribution of ‘Payments for other non-market output’ (TRP131) between the subsectors
of general government is not available in the New Cronos database, its distribution is assumed to be
the same as for ‘Other non-market output’ (TRP13).
2) Since the subcombonent ‘Social benefits’ is the only unknown component of government outlays,
its value is assumed to be the difference between the total outlays and other subcomponents.
Additional Notes on Units of General Government
Unit 4 includes the Farmers' Social Insurance Organization and other social
insurance organizations.
Unit 5 comprises the Air Defence Fund; Center of Visual Teaching Aids;
central funds for agriculture, livestock, and forests; Civil Aviation Authority; Field
Police Account; National Defence Fund; National Legacy Fund; National Navy
Fund; and Special Farmers' Resettlement Fund.
__________________________________________________________________________________________________________________________________
30
Supplement to the 2002 Government Finance Statistics Yearbook
Italy
136
Relative size of governments
in terms of gross expenditure in year 2000
Units of General Government
Reference
Number
10
Central Government Units Covered by General Budget
1. Council of ministries, judiciary, ministies, parliament,
presidency, and prime minister's office
Central Government Units with Individuals Budgets
2. Deposit and Loan Fund
3. 57 extrabudgetary agencies and 50 extrabudgetary institutes
4. National Autonomous Road Agency
5. 12 social security institutions and funds
6. Southern Italy Fund (regional development activities)
7. State Forest Preserves Agency
Local Government
8. Approximately 9,100 municipalities
9. Local agencies other than health
10. Local health agencies
11. 100 provinces (of which 2 autonomous)
12. 20 regions
13. 58 universities
Supranational Authorities
14. Operations of institutions of the European Union within Italy
10
32
33
STATEMENT OF GOVERNMENT OPERATIONS
Revenue ................................................................................
Expense ................................................................................
Net operating balance (1-2=3) .............................................
Net acquisition of nonfinancial assets ...................................
Net lending / borrowing (3-31=32-33) .................................
Net acquisition of financial assets .........................................
Net incurrence of liabilities ....................................................
II.
STATEMENT OF OTHER ECONOMIC FLOWS
31
20
III.
6
61
62
63
IV.
1
2
31
32*
33
60
70
80
90
100%
30
40
50
60
70
80
90
100%
Gross Domestic Product (GDP), current prices
GDP per capita
General government revenue
General government tax revenue
General government outlays
General government expense
General government liabilities
Currency unit per US$, year 2000
Population
Central government
1998
1999
2000
Local governments
1998
1999
2000
1,164,767
20,160
46.2
29.9
46.5
46.5
122.8
1.0854
57.8
Millions of Euros
Euros
% of GDP
% of GDP
% of GDP
% of GDP
% of GDP
Million
General government
1998
1999
2000
418,346
447,567
-29,221
1,898
-31,119
...
...
441,163
454,005
-12,842
1,799
-14,641
...
...
444,799
462,352
-17,553
-12,262
-5,291
...
...
148,716
137,159
11,557
10,663
894
3,326
6,096
-3,664
151,347
144,236
7,111
11,952
-4,841
4,264
9,011
94
164,618
150,711
13,907
12,223
1,684
8,534
7,854
-1,004
499,778
517,463
-17,685
12,561
-30,246
-5,883
25,902
-1,539
521,968
527,697
-5,729
13,751
-19,480
-5,734
17,449
-3,703
537,657
541,598
-3,941
-39
-3,902
5,875
13,278
-3,501
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
Net worth ................................................................................
...
...
...
Nonfinancial assets ...............................................................
...
...
...
Financial assets .................................................................... 227,381 221,797 231,851
Liabilities ................................................................................ 1,313,825 1,279,317 1,297,690
...
...
46,404
114,516
...
...
51,328
124,768
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
Statistical discrepancy between NLB and Financing
4,5
41,51
42,52
43,53
50
Selected economic aggregates 2000
This institutional table is based on information reported in 1996.
1
2
40
Local
governments
Data in central government tables cover operations of units 1 and 4-7; units 4
and 6-7 are extrabudgetary operations, and unit 5 comprises social security
funds.
Data in local government tables cover operations of units 8 and 10-12.
I.
30
Central government
Data coverage
Millions of Euros / Year Ending December 31
20
Change in net worth ..............................................................
Changes in nonfinancial assets ............................................
Changes in financial assets ..................................................
Changes in liabilities ..............................................................
BALANCE SHEET
STATEMENT OF SOURCES AND USES OF CASH
Receipts from operating activities .........................................
Payments for operating activities ..........................................
Net inflow from operating activities (=1-2) ..........................
Net outflows from investments in nonfinancial assets ...........
Cash surplus/deficit (=1-2-31) ..............................................
Net acquisition of financial assets other than cash ...............
Net incurrence of liabilities ....................................................
Net change in the stock of cash (=3212+3222)...................
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
59,722 273,785 273,125 291,573
132,720 1,428,341 1,404,085 1,430,410
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
__________________________________________________________________________________________________________________________________
31
Supplement to the 2002 Government Finance Statistics Yearbook
Italy
136
Millions of Euros / Year Ending December 31
Central government
Local governments
General government
1998
1999
2000
1998
1999
2000
1998
1999
2000
TABLE 1. REVENUE
Revenue .................................................................................
1
Taxes .....................................................................................
11
Taxes on income, profits and capital gains ..........................
111
Individuals ........................................................................
1111
Corporations and other enterprises ..................................
1112
Taxes on payroll and workforce ...........................................
112
Taxes on property ................................................................
113
Taxes on goods and services ..............................................
114
General value added, sales, or turnover taxes .................
1141
Excises .............................................................................
1142
Taxes on internnational trade and transactions ...................
115
Other taxes ...........................................................................
116
Social contributions .............................................................
12
Social security contributions .................................................
121
Other social contributions .....................................................
122
Grants ....................................................................................
13
From foreign governments ...................................................
131
From international organizations ..........................................
132
From other general government units ..................................
133
Other revenue .......................................................................
14
Property income ...................................................................
141
Sales of goods and services ................................................
142
Fines, penalties and forfeits .................................................
143
Voluntary transfers other than grants ...................................
144
Miscellaneous and unidentified revenue ..............................
145
418,346
261,035
139,413
114,767
24,645
607
4,021
97,024
58,916
25,776
0
19,970
136,280
133,173
3,107
461
0
112
349
20,570
6,435
3,380
0
824
9,931
441,163
276,734
150,039
120,247
29,791
186
1,193
105,410
62,722
27,348
0
19,906
140,994
137,745
3,249
430
0
128
302
23,005
7,783
4,110
0
2,088
9,024
444,799
278,468
153,602
127,236
26,366
0
1,069
103,642
70,508
25,861
0
20,155
147,506
144,470
3,036
473
0
174
299
18,352
6,013
3,589
0
555
8,195
148,716
61,425
9,663
8,640
1,021
0
8,853
41,339
2,912
5,736
0
1,570
907
69
838
64,812
0
660
64,152
21,572
1,702
12,973
0
2,409
4,488
151,347
59,425
10,563
9,584
979
0
9,217
37,558
2,288
5,912
0
2,087
904
70
834
68,220
0
614
67,606
22,798
2,097
14,003
0
2,173
4,525
164,618
69,371
12,089
11,137
952
0
9,526
45,532
3,056
5,634
0
2,224
896
72
824
69,815
0
813
69,002
24,536
2,291
14,577
0
2,751
4,917
499,778
322,463
149,076
123,406
25,667
607
12,875
138,365
61,828
31,512
0
21,540
137,187
133,242
3,945
772
0
772
0
39,356
5,372
16,332
0
3,233
14,419
521,968
336,159
160,604
129,832
30,771
186
10,410
142,966
65,010
33,259
0
21,993
141,898
137,815
4,083
742
0
742
0
43,169
7,246
18,112
0
4,262
13,549
537,657
347,840
165,691
138,373
27,318
0
10,594
149,176
73,564
31,495
0
22,379
148,401
144,542
3,859
987
0
987
0
40,429
5,842
18,166
0
3,308
13,113
TABLE 2. EXPENSE BY ECONOMIC TYPE
Expense .................................................................................
Compensation of employees ..............................................
Wages and salaries .............................................................
Social contributions ............................................................
Use of goods and services .................................................
Consumption of fixed capital ..............................................
Interest payments ................................................................
Subsidies ..............................................................................
Grants ....................................................................................
To other general government units ....................................
Current ...........................................................................
Capital ............................................................................
Social benefits ......................................................................
Other expense ......................................................................
Property expense other than interest ................................
Miscellaneous other expense ............................................
Current ...........................................................................
Capital ............................................................................
447,567
67,622
45,036
22,586
20,122
5,530
84,029
8,816
65,220
64,152
54,733
9,419
180,186
16,042
0
16,042
7,938
8,104
454,005
69,600
45,928
23,670
21,785
5,775
73,277
8,304
68,708
67,606
57,807
9,799
189,142
17,414
0
17,414
8,433
8,981
462,352
72,290
48,579
23,711
22,563
6,023
73,768
7,559
70,231
69,002
59,633
9,369
193,614
16,304
0
16,304
8,592
7,712
137,159
46,687
35,284
11,402
37,782
7,734
4,531
5,548
349
349
349
0
23,199
11,329
31
11,298
5,036
6,262
144,236
48,521
36,748
11,773
40,164
8,204
4,130
5,377
302
302
302
0
24,983
12,555
37
12,518
6,371
6,147
150,711
49,528
37,498
12,030
42,231
8,674
3,867
5,891
299
299
299
0
26,669
13,552
40
13,512
7,018
6,494
517,463
114,309
80,321
33,988
57,904
13,265
85,796
14,365
1,068
0
0
0
203,385
27,371
31
27,340
12,973
14,367
527,697
118,120
82,676
35,444
61,948
13,979
74,773
13,681
1,102
0
0
0
214,125
29,969
37
29,932
14,804
15,128
541,598
121,819
86,078
35,741
64,796
14,696
75,468
13,451
1,229
0
0
0
220,283
29,856
40
29,816
15,610
14,206
TABLE 3. TRANSACTIONS IN ASSETS AND LIABILITIES
Change in net worth ..............................................................
3
Nonfinancial assets .............................................................
31
Fixed assets .........................................................................
311
Buildings and structures ....................................................
3111
Machinery and other equipment ........................................
3112
Other fixed assets .............................................................
3113
Inventories ............................................................................
312
Valuables .............................................................................
313
Nonproduced assets ............................................................
314
1,898
1,775
...
...
...
0
0
123
1,799
1,671
...
...
...
0
0
128
-12,262
1,426
...
...
...
0
0
-13,688
7,893
10,663
10,388
...
...
...
0
0
275
7,205
11,952
11,582
...
...
...
0
0
370
12,903
12,223
11,845
...
...
...
0
0
378
-19,224
12,561
12,162
...
...
...
0
0
399
-9,432
13,751
13,253
...
...
...
0
0
498
-7,442
-39
13,272
...
...
...
0
0
-13,311
Financial assets ...................................................................
Domestic ..............................................................................
Foreign .................................................................................
Liabilities ...............................................................................
Domestic .............................................................................
Foreign ................................................................................
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
3,326
...
...
6,096
...
...
4,264
...
...
9,011
...
...
8,534
...
...
7,854
...
...
-5,883
...
...
25,902
...
...
-5,734
...
...
17,449
...
...
5,875
...
...
13,278
...
...
2
21
211
212
22
23
24
25
26
263
2631
2632
27
28
281
282
2821
2822
32
321
322
33
331
332
__________________________________________________________________________________________________________________________________
32
Supplement to the 2002 Government Finance Statistics Yearbook
Italy
136
Millions of Euros / Year Ending December 31
Central government
1998
1999
2000
Local governments
1998
1999
2000
General government
1998
1999
2000
TABLE 5. OUTLAYS BY FUNCTIONS
Total Outlays .........................................................................
General public services .......................................................
Public debt transactions ....................................................
Defense .................................................................................
Public order and safety .......................................................
Economic affairs ..................................................................
Agriculture, forestry, fishing and hunting ...........................
Transport ..........................................................................
Communication .................................................................
Environmental protection ...................................................
Housing and community amenities ...................................
Health ....................................................................................
Recreation, culture and religion .........................................
Education ..............................................................................
Social protection ..................................................................
Statistical discrepancy
452,886
...
...
...
...
...
...
...
...
...
...
...
...
...
...
145,498
...
...
...
...
...
...
...
...
...
...
...
...
...
...
153,795
...
...
...
...
...
...
...
...
...
...
...
...
...
...
160,436
...
...
...
...
...
...
...
...
...
...
...
...
...
...
TABLE 6. BALANCE SHEET
Net Worth ...............................................................................
6
...
...
...
Nonfinancial assets .............................................................
61
...
...
...
Fixed assets .........................................................................
611
...
...
...
Buildings and structures ....................................................
6111
...
...
...
Machinery and other equipment ........................................
...
...
...
6112
Other fixed assets .............................................................
6113
...
...
...
Inventories ............................................................................
...
...
...
612
Valuables .............................................................................
613
...
...
...
Nonproduced assets ............................................................
614
...
...
...
Financial assets ................................................................... 227,381 221,797 231,851
62
Domestic ..............................................................................
...
...
...
6211
Foreign .................................................................................
6213
...
...
...
Liabilities ............................................................................... 1,313,825 1,279,317 1,297,690
63
Domestic ..............................................................................
631
...
...
...
Foreign .................................................................................
632
...
...
...
...
...
...
...
...
...
...
...
...
46,404
...
...
114,516
...
...
...
...
...
...
...
...
...
...
...
51,328
...
...
124,768
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
59,722 273,785 273,125 291,573
...
...
...
...
...
...
...
...
132,720 1,428,341 1,404,085 1,430,410
...
...
...
...
...
...
...
...
Memorandum items:
Net financial worth (=62-63) .............................................. -1,086,444 -1,057,520 -1,065,839
Debt at market value .........................................................
...
...
...
Debt at nominal value5) .....................................................
...
...
...
Arrears6) .............................................................................
...
...
...
-68,112
...
...
...
-73,440
...
...
...
-72,998 -1,154,556 -1,130,960 -1,138,837
...
...
...
...
...
...
...
...
...
...
...
...
7
701
7017
702
703
704
7042
7045
7046
705
706
707
708
709
710
6M1
6M2
6M3
6M4
452,402
...
...
...
...
...
...
...
...
...
...
...
...
...
...
458,587
...
...
...
...
...
...
...
...
...
...
...
...
...
...
530,004
119,069
...
11,365
22,311
43,996
...
...
...
7,972
8,508
60,870
10,160
53,569
192,183
1
541,450
110,082
...
13,160
22,686
44,706
...
...
...
8,445
9,046
64,709
11,284
56,089
201,237
6
541,560
111,570
...
13,936
23,830
30,699
...
...
...
9,051
9,252
68,789
10,868
56,945
206,620
0
Notes to the statistical tables:
32* = 32 - 3212 - 3222
... Indicates data are not available.
__________________________________________________________________________________________________________________________________
33
Supplement to the 2002 Government Finance Statistics Yearbook
Luxembourg
137
Units of General Government
Relative size of governments
in terms of gross expenditure in year 2000
Reference
Number
10
Central Government Units Covered by General Budget
1. Judiciary, legislature, ministries, monarchy, and presidency
2. 22 special funds
Central Government Units with Individuals Budgets
3. National Solidarity Fund
4. Regional Development Fund for the Krichberg Plateau
5. Social security agencies
Local Government
6. 118 municipalities and communal administrations; various
intercommunal associations
Supranational Authorities
7. Operations of institutions of the European Union within
Luxembourg
20
10
32
33
II.
STATEMENT OF OTHER ECONOMIC FLOWS
1
2
31
60
70
80
90
100%
20
30
40
50
60
70
80
90
100%
Selected economic aggregates 2000
Gross Domestic Product (GDP), current prices
GDP per capita
General government revenue
General government tax revenue
General government outlays
General government expense
General government liabilities
Currency unit per US$, year 2000
Population
This institutional table is based on information reported in 1998.
STATEMENT OF GOVERNMENT OPERATIONS
Revenue ................................................................................
Expense ................................................................................
Net operating balance (1-2=3) .............................................
Net acquisition of nonfinancial assets ...................................
Net lending / borrowing (3-31=32-33) .................................
Net acquisition of financial assets .........................................
Net incurrence of liabilities ....................................................
50
Local governments
Data in central government tables cover operations of units 1-5. Units 3-4 are
extrabudgetary; unit 5 comprises social security funds.
Data in local government tables cover operations of unit 6.
I.
40
Central government
Data coverage
Millions of Euros / Year Ending December 31
30
Central government
Local governments
20.8
47,166
45.6
30.2
39.6
37.9
...
1.0854
0.441
Billions of Euros
Euros
% of GDP
% of GDP
% of GDP
% of GDP
% of GDP
Million
General government
1998
1999
2000
1998
1999
2000
1998
1999
2000
7,086
6,363
723
201
522
...
...
7,856
7,091
765
131
634
...
...
8,814
7,483
1,331
179
1,152
...
...
1,036
851
185
136
49
...
...
1,116
901
215
183
32
...
...
1,240
976
264
165
99
...
...
7,645
6,736
909
338
571
...
...
8,433
7,450
983
316
667
...
...
9,475
7,883
1,592
345
1,247
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
Statistical discrepancy between NLB and Financing
4,5
41,51
42,52
43,53
III.
Change in net worth ..............................................................
Changes in nonfinancial assets ............................................
Changes in financial assets ..................................................
Changes in liabilities ..............................................................
BALANCE SHEET
6
61
62
63
Net worth ................................................................................
Nonfinancial assets ...............................................................
Financial assets ....................................................................
Liabilities ................................................................................
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
IV.
1
2
STATEMENT OF SOURCES AND USES OF CASH
Receipts from operating activities .........................................
Payments for operating activities ..........................................
Net inflow from operating activities (=1-2) ..........................
Net outflows from investments in nonfinancial assets ...........
Cash surplus/deficit (=1-2-31) ..............................................
Net acquisition of financial assets other than cash ...............
Net incurrence of liabilities ....................................................
Net change in the stock of cash (=3212+3222)...................
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
31
32*
33
__________________________________________________________________________________________________________________________________
34
Supplement to the 2002 Government Finance Statistics Yearbook
Luxembourg
137
Millions of Euros / Year Ending December 31
Central government
Local governments
General government
1998
1999
2000
1998
1999
2000
1998
1999
2000
TABLE 1. REVENUE
Revenue .................................................................................
1
Taxes .....................................................................................
11
Taxes on income, profits and capital gains ..........................
111
Individuals ........................................................................
1111
Corporations and other enterprises ..................................
1112
Taxes on payroll and workforce ...........................................
112
Taxes on property ................................................................
113
Taxes on goods and services ..............................................
114
General value added, sales, or turnover taxes .................
1141
Excises .............................................................................
1142
Taxes on internnational trade and transactions ...................
115
Other taxes ...........................................................................
116
Social contributions .............................................................
12
Social security contributions .................................................
121
Other social contributions .....................................................
122
Grants ....................................................................................
13
From foreign governments ...................................................
131
From international organizations ..........................................
132
From other general government units ..................................
133
Other revenue .......................................................................
14
Property income ...................................................................
141
Sales of goods and services 1) .............................................
142
Fines, penalties and forfeits .................................................
143
Voluntary transfers other than grants ...................................
144
Miscellaneous and unidentified revenue ..............................
145
7,086
4,550
2,233
1,298
935
0
314
2,003
901
749
0
0
1,890
1,727
163
75
0
7
68
571
317
211
0
9
34
7,856
5,112
2,357
1,428
929
0
394
2,361
1,028
892
0
0
2,106
1,934
172
78
0
6
72
560
312
208
0
13
27
8,814
5,786
2,651
1,578
1,073
0
435
2,700
1,145
996
0
0
2,353
2,193
160
71
0
8
63
604
351
204
0
15
34
1,036
418
387
0
387
0
25
6
0
0
0
0
4
0
4
405
0
0
405
209
15
191
0
2
1
1,116
434
400
0
400
0
27
7
0
0
0
0
4
0
4
462
0
0
462
216
14
200
0
2
0
1,240
495
460
0
460
0
28
7
0
0
0
0
4
0
4
508
0
0
508
233
20
210
0
2
1
7,645
4,968
2,620
1,298
1,321
0
339
2,009
901
749
0
0
1,894
1,727
167
7
0
7
0
776
330
401
0
11
34
8,433
5,545
2,757
1,428
1,328
0
420
2,368
1,028
892
0
0
2,110
1,934
176
6
0
6
0
772
320
408
0
16
28
9,475
6,281
3,111
1,578
1,533
0
463
2,707
1,145
996
0
0
2,356
2,193
163
8
0
8
0
830
364
413
0
18
35
TABLE 2. EXPENSE BY ECONOMIC TYPE
Expense .................................................................................
2
Compensation of employees ..............................................
21
Wages and salaries .............................................................
211
Social contributions ............................................................
212
Use of goods and services .................................................
22
Consumption of fixed capital ..............................................
23
Interest payments ................................................................
24
Subsidies ..............................................................................
25
Grants ....................................................................................
26
To other general government units ....................................
263
Current ...........................................................................
2631
Capital ............................................................................
2632
Social benefits 2) ..................................................................
27
Other expense ......................................................................
28
Property expense other than interest ................................
281
Miscellaneous other expense ............................................
282
Current ...........................................................................
2821
Capital ............................................................................
2822
6,363
1,155
940
215
348
239
50
278
540
405
361
44
3,183
570
0
570
391
179
7,091
1,223
999
224
371
252
50
251
652
462
409
53
3,610
682
0
682
418
264
7,483
1,251
1,038
213
427
271
44
297
691
508
446
62
3,819
683
0
683
452
231
851
332
279
52
198
185
15
30
68
68
68
0
-5
28
0
28
22
6
901
348
293
55
215
197
14
30
73
72
72
0
-9
33
0
33
23
10
976
386
327
59
232
212
18
34
64
63
63
0
-6
36
0
36
27
9
6,736
1,486
1,219
267
548
423
61
308
135
0
0
0
3,178
597
0
597
412
185
7,450
1,570
1,291
279
587
449
57
281
190
0
0
0
3,601
715
0
715
441
274
7,883
1,638
1,365
273
659
483
55
332
184
0
0
0
3,813
719
0
719
479
240
TABLE 3. TRANSACTIONS IN ASSETS AND LIABILITIES
Change in net worth ..............................................................
3
Nonfinancial assets .............................................................
31
Fixed assets .........................................................................
311
Buildings and structures ....................................................
3111
Machinery and other equipment ........................................
3112
Other fixed assets .............................................................
3113
Inventories ............................................................................
312
Valuables .............................................................................
313
Nonproduced assets ............................................................
314
201
198
...
...
...
0
1
2
131
144
...
...
...
0
0
-13
179
193
...
...
...
0
1
-15
136
140
...
...
...
0
0
-4
183
185
...
...
...
0
0
-2
165
164
...
...
...
0
1
0
338
339
...
...
...
0
1
-2
316
329
...
...
...
0
1
-14
345
358
...
...
...
0
2
-15
Financial assets ...................................................................
Domestic ..............................................................................
Foreign .................................................................................
Liabilities ...............................................................................
Domestic .............................................................................
Foreign ................................................................................
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
32
321
322
33
331
332
__________________________________________________________________________________________________________________________________
35
Supplement to the 2002 Government Finance Statistics Yearbook
Luxembourg
137
Millions of Euros / Year Ending December 31
Central government
1998
1999
2000
Local governments
1998
1999
2000
General government
1998
1999
2000
TABLE 5. OUTLAYS BY FUNCTIONS
Total Outlays .........................................................................
General public services .......................................................
Public debt transactions ....................................................
Defense .................................................................................
Public order and safety .......................................................
Economic affairs ..................................................................
Agriculture, forestry, fishing and hunting ...........................
Transport ..........................................................................
Communication .................................................................
Environmental protection ...................................................
Housing and community amenities ...................................
Health ....................................................................................
Recreation, culture and religion .........................................
Education ..............................................................................
Social protection ..................................................................
Statistical discrepancy
6,564
607
...
97
110
549
...
...
...
106
88
753
153
711
2,981
409
7,222
696
...
51
164
607
...
...
...
108
103
775
167
752
3,301
498
7,662
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
987
180
...
0
23
198
...
...
...
117
84
6
136
143
53
47
1,084
186
...
0
24
212
...
...
...
129
94
9
166
165
51
48
1,141
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
7,074
786
...
97
133
747
...
...
...
223
172
759
288
854
3,034
-19
7,766
882
...
51
188
819
...
...
...
238
198
784
333
917
3,352
4
8,228
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
TABLE 6. BALANCE SHEET
Net Worth ...............................................................................
6
Nonfinancial assets .............................................................
61
Fixed assets .........................................................................
611
Buildings and structures ....................................................
6111
Machinery and other equipment ........................................
6112
Other fixed assets .............................................................
6113
Inventories ............................................................................
612
Valuables .............................................................................
613
Nonproduced assets ............................................................
614
Financial assets ...................................................................
62
Domestic ..............................................................................
6211
Foreign .................................................................................
6213
Liabilities ...............................................................................
63
Domestic ..............................................................................
631
Foreign .................................................................................
632
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
Memorandum items:
Net financial worth (=62-63) ..............................................
Debt at market value .........................................................
Debt at nominal value ........................................................
Arrears ...............................................................................
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
7
701
7017
702
703
704
7042
7045
7046
705
706
707
708
709
710
6M1
6M2
6M3
6M4
Notes to the statistical tables:
32* = 32 - 3212 - 3222
... Indicates data are not available.
1) Since the distribution of ‘Payments for other non-market output’ (TRP131) between the subsectors
of general government is not available in the New cronos database, its distribution is assumed to be
the same as for ‘Other non-market output’ (TRP13).
2) Since the subcomponent ‘Social benefits’ is the only unknown component of government outlays,
its value is assumed to be the difference between the total outlays and other subcomponents.
__________________________________________________________________________________________________________________________________
36
Supplement to the 2002 Government Finance Statistics Yearbook
Netherlands
138
Units of General Government
Relative size of governments
in terms of gross expenditure in year 2001
Reference
Number
10
Central Government Units Covered by General Budget
1. Council of State, judiciary, legislature, ministries, and monarchy
2. 6 funds
Central Government Units with Individuals Budgets
3. Government agencies
4. 17 social security funds and 130 social security agencies
State and Local Governments
5. 12 provinces
6. 487 intermunicipal corporations and the Union of Netherlands Municipalities
Netherlands Municipalities
7. 633 municipalities and 584 municipal agencies
8. 85 polder boards
Supranational Authorities
9. Operations of institutions of the European Union within
the Netherlands
10
32
33
STATEMENT OF GOVERNMENT OPERATIONS
Revenue ................................................................................
Expense ................................................................................
Net operating balance (1-2=3) .............................................
Net acquisition of nonfinancial assets ...................................
Net lending / borrowing (3-31=32-33) .................................
Net acquisition of financial assets .........................................
Net incurrence of liabilities ....................................................
II.
STATEMENT OF OTHER ECONOMIC FLOWS
31
4,5
41,51
42,52
43,53
III.
Change in net worth ..............................................................
Changes in nonfinancial assets ............................................
Changes in financial assets ..................................................
Changes in liabilities ..............................................................
50
60
70
80
90
100%
20
30
40
50
60
70
80
90
100%
Selected economic aggregates 2001
Gross Domestic Product (GDP), current prices
GDP per capita
General government revenue
General government tax revenue
General government outlays
General government expense
General government liabilities
Currency unit per US$
Population
Data coverage
1
2
40
Local governments
Data in central government tables cover operations of units 1-4. Unit 3 is
extrabudgetary, and unit 4 comprises social security funds.
Data in provincial and local government tables cover operations of units 5-8 and
are based on information from all governments in units
5-6 and 8 and on a stratified of governments in unit 7.
This institutional table is based on information reported in or prior to 1996.
I.
30
Central government
Notes: Unit 2 comprises the Agricultural Equalization Fund (Part A), Government
Road Fund, Investment Account Fund, Mobility Fund, Municipalities Fund, and
Provinces Fund. These funds are included in the appendix to the general budget.
See also notes on page 3.
Millions of Euros / Year Ending December 31
20
Central government
1999
2000
2001
Local governments
1999
2000
2001
424.8
26.479
46.8
25.1
46.7
46.0
63.6
1.1175
16.0
Billions of Euros
Euros
% of GDP
% of GDP
% of GDP
% of GDP
% of GDP
Million
General government
1999
2000
2001
157,801
155,415
2,386
451
1,935
1,751
-184
169,740
163,114
6,626
-1,933
8,559
3,013
-5,546
177,633
175,797
1,836
1,695
141
4,560
4,419
59,289
59,228
61
-480
541
277
-264
63,499
62,604
895
716
179
-1,477
-1,656
68,178
66,612
1,566
1,107
459
-795
-1,254
177,420
174,973
2,447
-29
2,476
2,028
-448
190,295
182,774
7,521
-1,217
8,738
1,536
-7,202
198,992
195,590
3,402
2,802
600
3,765
3,165
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
BALANCE SHEET
6
61
62
63
Net worth ................................................................................
Nonfinancial assets ...............................................................
Financial assets1) ..................................................................
Liabilities1) .............................................................................
...
...
100,567
232,197
...
...
89,257
227,885
...
...
92,090
231,783
...
...
46,869
51,996
...
...
47,512
50,119
...
...
46,455
48,860
...
...
140,675
277,432
...
...
126,934
268,169
...
...
127,968
270,066
IV.
1
2
STATEMENT OF SOURCES AND USES OF CASH
Receipts from operating activities .........................................
Payments for operating activities ..........................................
Net inflow from operating activities (=1-2) ..........................
Net outflows from investments in nonfinancial assets ...........
Cash surplus/deficit (=1-2-31) ..............................................
Net acquisition of financial assets other than cash ...............
Net incurrence of liabilities ....................................................
Net change in the stock of cash (1-2-31-32+33) .................
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
31
32
33
__________________________________________________________________________________________________________________________________
37
Supplement to the 2002 Government Finance Statistics Yearbook
Netherlands
138
Millions of Euros / Year Ending December 31
Central government
Local governments
General government
1999
2000
2001
1999
2000
2001
1999
2000
2001
TABLE 1. REVENUE
Revenue .................................................................................
1
Taxes .....................................................................................
11
Taxes on income, profits and capital gains ..........................
111
Individuals ........................................................................
1111
Corporations and other enterprises ..................................
1112
Taxes on payroll and workforce ...........................................
112
Taxes on property ................................................................
113
Taxes on goods and services ..............................................
114
General value added, sales, or turnover taxes .................
1141
Excises .............................................................................
1142
Taxes on internnational trade and transactions ...................
115
Other taxes ...........................................................................
116
Social contributions .............................................................
12
Social security contributions .................................................
121
Other social contributions .....................................................
122
Grants ....................................................................................
13
From foreign governments ...................................................
131
From international organizations ..........................................
132
From other general government units ..................................
133
Other revenue .......................................................................
14
Property income ...................................................................
141
Sales of goods and services ................................................
142
Fines, penalties and forfeits .................................................
143
Voluntary transfers other than grants ...................................
144
Miscellaneous and unidentified revenue ..............................
145
157,801
87,179
38,981
23,294
15,687
289
4,829
41,552
27,973
10,089
1,528
0
61,935
59,938
1,997
403
0
321
82
8,284
3,909
3,358
510
118
389
169,740
93,121
42,125
25,033
17,092
331
5,147
44,446
29,763
10,778
1,072
0
66,482
64,463
2,019
415
0
327
88
9,722
4,812
3,795
610
156
349
177,633
100,603
45,409
27,791
17,618
519
4,883
48,711
33,358
11,493
1,081
0
63,220
61,112
2,108
550
0
402
148
13,260
7,549
4,258
800
232
421
59,289
5,277
0
0
0
0
2,341
2,936
0
0
0
0
2,091
0
2,091
39,706
0
163
39,543
12,215
2,927
8,369
0
298
621
63,499
5,731
0
0
0
0
2,563
3,168
0
0
0
0
2,271
0
2,271
43,033
0
220
42,813
12,464
2,947
8,530
0
302
685
68,178
6,207
0
0
0
0
2,841
3,366
0
0
0
0
2,338
0
2,338
46,741
0
110
46,631
12,892
2,717
9,073
0
310
792
177,420
92,456
38,981
23,294
15,687
289
7,170
44,488
27,973
10,089
1,528
0
64,026
59,938
4,088
484
0
484
0
20,454
6,791
11,727
510
416
1,010
190,295
98,852
42,125
25,033
17,092
331
7,710
47,614
29,763
10,778
1,072
0
68,753
64,463
4,290
547
0
547
0
22,143
7,716
12,325
610
458
1,034
198,992
106,810
45,409
27,791
17,618
519
7,724
52,077
33,358
11,493
1,081
0
65,558
61,112
4,446
512
0
512
0
26,112
10,226
13,331
800
542
1,213
TABLE 2. EXPENSE BY ECONOMIC TYPE
Expense .................................................................................
Compensation of employees ..............................................
Wages and salaries .............................................................
Social contributions ............................................................
Use of goods and services .................................................
Consumption of fixed capital ..............................................
Interest payments ................................................................
Subsidies ..............................................................................
Grants ....................................................................................
To other general government units ....................................
Current ...........................................................................
Capital ............................................................................
Social benefits ......................................................................
Other expense ......................................................................
Property expense other than interest ................................
Miscellaneous other expense ............................................
Current ...........................................................................
Capital ............................................................................
155,415
13,268
9,871
3,397
10,424
3,340
13,800
3,783
43,919
39,543
37,440
2,103
65,715
1,166
12
1,154
517
637
163,114
13,951
10,340
3,611
10,965
3,475
12,614
3,531
47,701
42,813
40,101
2,712
68,685
2,192
14
2,178
1,395
783
175,797
15,077
11,189
3,888
12,788
3,610
11,944
3,851
51,742
46,631
44,051
2,580
73,562
3,223
18
3,205
1,479
1,726
59,228
24,799
19,300
5,499
13,564
6,218
3,030
2,108
82
82
30
52
7,599
1,828
6
1,822
586
1,236
62,604
26,310
20,369
5,941
14,383
6,594
3,128
2,388
88
88
40
48
7,748
1,965
6
1,959
610
1,349
66,612
28,300
21,881
6,419
15,533
7,035
3,031
2,602
148
148
46
102
7,913
2,050
6
2,044
690
1,354
174,973
38,067
29,171
8,896
23,988
9,558
16,785
5,891
4,376
0
0
0
73,314
2,994
18
2,976
1,103
1,873
182,774
40,261
30,709
9,552
25,348
10,069
15,699
5,919
4,888
0
0
0
76,433
4,157
20
4,137
2,005
2,132
195,590
43,377
33,070
10,307
28,321
10,645
14,935
6,453
5,111
0
0
0
81,475
5,273
24
5,249
2,169
3,080
TABLE 3. TRANSACTIONS IN ASSETS AND LIABILITIES
Change in net worth ..............................................................
3
Nonfinancial assets .............................................................
31
Fixed assets .........................................................................
311
Buildings and structures ....................................................
3111
Machinery and other equipment ........................................
3112
Other fixed assets .............................................................
3113
Inventories ............................................................................
312
Valuables .............................................................................
313
Nonproduced assets ............................................................
314
2,386
451
605
...
...
...
0
2
-156
6,626
-1,933
671
...
...
...
0
2
-2,606
1,836
1,695
1,509
...
...
...
0
2
184
61
-480
1,020
...
...
...
0
17
-1,517
895
716
2,016
...
...
...
0
21
-1,321
1,566
1,107
2,301
...
...
...
0
20
-1,214
2,447
-29
1,625
...
...
...
0
19
-1,673
7,521
-1,217
2,687
...
...
...
0
23
-3,927
3,402
2,802
3,810
...
...
...
0
22
-1,030
Financial assets ...................................................................
Domestic ..............................................................................
Foreign .................................................................................
Liabilities ...............................................................................
Domestic .............................................................................
Foreign ................................................................................
1,751
...
...
-184
...
...
3,013
...
...
-5,546
...
...
4,560
...
...
4,419
...
...
277
...
...
-264
...
...
-1,477
...
...
-1,656
...
...
-795
...
...
-1,254
...
...
2,028
...
...
-448
...
...
1,536
...
...
-7,202
...
...
3,765
...
...
3,165
...
...
2
21
211
212
22
23
24
25
26
263
2631
2632
27
28
281
282
2821
2822
32
321
322
33
331
332
__________________________________________________________________________________________________________________________________
38
Supplement to the 2002 Government Finance Statistics Yearbook
Netherlands
138
Millions of Euros / Year Ending December 31
Central government
1999
2000
2001
Local governments
1999
2000
2001
General government
1999
2000
2001
TABLE 5. OUTLAYS BY FUNCTIONS
7
701
7017
702
703
704
7042
7045
7046
705
706
707
708
709
710
Total Outlays .........................................................................
General public services .......................................................
Public debt transactions ....................................................
Defense .................................................................................
Public order and safety .......................................................
Economic affairs ..................................................................
Agriculture, forestry, fishing and hunting ...........................
Transport ..........................................................................
Communication .................................................................
Environmental protection ...................................................
Housing and community amenities ...................................
Health ....................................................................................
Recreation, culture and religion .........................................
Education ..............................................................................
Social protection ..................................................................
Statistical discrepancy
155,866
...
...
...
...
...
...
...
...
...
...
...
...
...
...
161,181
...
...
...
...
...
...
...
...
...
...
...
...
...
...
177,492
...
...
...
...
...
...
...
...
...
...
...
...
...
...
58,748
...
...
...
...
...
...
...
...
...
...
...
...
...
...
63,320
...
...
...
...
...
...
...
...
...
...
...
...
...
...
67,719
...
...
...
...
...
...
...
...
...
...
...
...
...
...
174,944
33,221
...
6,107
5,425
19,139
...
...
...
2,917
5,543
14,888
3,271
17,785
67,258
-610
181,557
33,730
...
6,457
5,559
18,231
...
...
...
2,959
6,043
16,172
4,350
18,787
69,930
-661
198,392
34,780
...
6,716
6,407
24,511
...
...
...
3,076
6,334
17,799
4,620
20,412
74,427
-690
...
...
...
...
...
...
...
...
...
100,567
...
...
232,197
...
...
...
...
...
...
...
...
...
...
...
89,257
...
...
227,885
...
...
...
...
...
...
...
...
...
...
...
92,090
...
...
231,783
...
...
...
...
...
...
...
...
...
...
...
46,869
...
...
51,996
...
...
...
...
...
...
...
...
...
...
...
47,512
...
...
50,119
...
...
...
...
...
...
...
...
...
...
...
46,455
...
...
48,860
...
...
...
...
...
...
...
...
...
...
...
140,675
...
...
277,432
...
...
...
...
...
...
...
...
...
...
...
126,934
...
...
268,169
...
...
...
...
...
...
...
...
...
...
...
127,968
...
...
270,066
...
...
Memorandum items:
Net financial worth (=62-63) .............................................. -131,630
Debt at market value .........................................................
...
Debt at nominal value ........................................................
...
Arrears ...............................................................................
...
-138,628
...
...
...
-139,693
...
...
...
-5,127
...
...
...
-2,607
...
...
...
-2,405
...
...
...
-136,757
...
...
...
-141,235
...
...
...
-142,098
...
...
...
TABLE 6. BALANCE SHEET
Net Worth ...............................................................................
6
Nonfinancial assets .............................................................
61
Fixed assets .........................................................................
611
Buildings and structures ....................................................
6111
Machinery and other equipment ........................................
6112
Other fixed assets .............................................................
6113
Inventories ............................................................................
612
Valuables .............................................................................
613
Nonproduced assets ............................................................
614
Financial assets 1) ................................................................
62
Domestic ..............................................................................
6211
Foreign .................................................................................
6213
Liabilities 1) ...........................................................................
63
Domestic ..............................................................................
631
Foreign .................................................................................
632
6M1
6M2
6M3
6M4
Notes to the statistical tables:
32* = 32 - 3212 - 3222
... Indicates data are not available.
The data presented in these tables were submitted by Netherlands' Ministry of Finance.
1) Financial assets and Liabilities are presented on unconsolidated basis for Central government (Budgetary Account and Social Security Funds).
Additional Notes on Units of General Government
Unit 3 comprises the Delft Hydraulics Laboratory, Food Board, Foundation for
Land Administration, Health Board, institutes for research and development,
National Aerospace Laboratory, Netherlands Emigration Agency, Netherlands
Organization for Applied Scientific Research, and public nonprofit institutions
serving enterprises, universities, and various foundations.
Units 5-8 are included in the general budget.
__________________________________________________________________________________________________________________________________
39
Supplement to the 2002 Government Finance Statistics Yearbook
Portugal
182
Relative size of governments
in terms of gross expenditure in year 1999
Units of General Government
Reference
Number
10
Central Government Units Covered by General Budget
1 Capinets for Azores, Macao, and Madeira; commission for equality
20
30
40
50
60
70
80
90
100%
40
50
60
70
80
90
100%
Central government
and women's rights; constitutional court; court of account; economic
and social council; general directorate for information-technical
commission; general directorate for public administration; ministries;
parliament; precidency; precidency of the council of ministries; private
cabinet for the prime minister; public investment cabinet; secretariat
for culture; and secretariat for modernization of public administration
Local governments
Central Government units Individual Budgets
2. Government agencies
3. Government funds
4. Social security system of Portugal
10
20
30
Regional and Local Governments
5. 2 regional governments (Azores and Madeira)
6. 18 districts, 305 municipal councils, and 4,220 parochial authorities
Selected economic aggregates 1999
Supranational Authorities
Gross Domestic Product (GDP), current prices
7. Operations of institutions of the European Union within Portugal
GDP per capita
General government revenue
General government tax revenue
General government outlays
General government expense
General government liabilities
Currency unit per US$, year 1999
Population
Data coverage
Data in central government tables cover operations on units 1-4; units 2
3 are extabudgetary, and unit 4 comprises social security funds.
Data in local government tables cover operations of unit 6.
This institutional table is based on information reported in 2000.
Millions of Euros / Year Ending December 31
I.
32
33
STATEMENT OF GOVERNMENT OPERATIONS
Revenue ................................................................................
Expense ................................................................................
Net operating balance (1-2=3) .............................................
Net acquisition of nonfinancial assets ...................................
Net lending / borrowing (3-31=32-33) .................................
Net acquisition of financial assets .........................................
Net incurrence of liabilities ....................................................
II.
STATEMENT OF OTHER ECONOMIC FLOWS
1
2
31
Statistical discrepancy between NLB and Financing
4,5
41,51
42,52
43,53
III.
Change in net worth ..............................................................
Changes in nonfinancial assets ............................................
Changes in financial assets ..................................................
Changes in liabilities ..............................................................
Central government
1997
1998
1999
106,993 Millions of Euros
10,818
43.2
25.4
45.7
43.2
63.4
0.9386
9.9
Local governments
1997
1998
1999
Euros
% of GDP
% of GDP
% of GDP
% of GDP
% of GDP
Million
General government
1997
1998
1999
36,404
37,294
-890
1,239
-2,129
-1,459
670
0
38,652
40,296
-1,644
1,090
-2,734
-1,153
1,863
-282
42,378
43,923
-1,545
1,214
-2,759
1,101
3,550
310
5,562
4,872
690
1,082
-392
59
449
2
6,625
5,169
1,456
1,037
419
356
-96
33
6,575
5,062
1,513
1,214
299
128
-169
-2
38,950
39,147
-197
2,323
-2,520
-1,808
712
0
41,411
41,595
-184
2,127
-2,311
-901
1,662
-252
46,234
46,266
-32
2,428
-2,460
724
2,875
309
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
BALANCE SHEET
6
61
62
63
Net worth ................................................................................
Nonfinancial assets ...............................................................
Financial assets ....................................................................
Liabilities ................................................................................
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
38,098
62,736
...
...
38,830
64,849
...
...
41,848
67,872
IV.
1
2
STATEMENT OF SOURCES AND USES OF CASH
Receipts from operating activities .........................................
Payments for operating activities ..........................................
Net inflow from operating activities (=1-2) ..........................
Net outflows from investments in nonfinancial assets ...........
Cash surplus/deficit (=1-2-31) ..............................................
Net acquisition of financial assets other than cash ...............
Net incurrence of liabilities ....................................................
Net change in the stock of cash (=3212+3222)...................
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
31
32*
33
__________________________________________________________________________________________________________________________________
40
Supplement to the 2002 Government Finance Statistics Yearbook
Portugal
182
Millions of Euros / Year Ending December 31
Central government
1997
1998
Local governments
1999
1997
1998
General government
1999
1997
1998
1999
TABLE 1. REVENUE
Revenue .................................................................................
1
Taxes .....................................................................................
11
Taxes on income, profits and capital gains ..........................
111
Individuals ........................................................................
1111
Corporations and other enterprises ..................................
1112
Taxes on payroll and workforce ...........................................
112
Taxes on property ................................................................
113
Taxes on goods and services ..............................................
114
General value added, sales, or turnover taxes .................
1141
Excises .............................................................................
1142
Taxes on internnational trade and transactions ...................
115
Other taxes ...........................................................................
116
Social contributions .............................................................
12
Social security contributions .................................................
121
Other social contributions .....................................................
122
Grants ....................................................................................
13
From foreign governments ...................................................
131
From international organizations ..........................................
132
From other general government units ..................................
133
Other revenue .......................................................................
14
Property income ...................................................................
141
Sales of goods and services ................................................
142
Fines, penalties and forfeits .................................................
143
Voluntary transfers other than grants ...................................
144
Miscellaneous and unidentified revenue ..............................
145
36,428
20,907
8,703
5,377
3,234
0
71
11,459
6,551
3,293
2
672
10,399
9,780
619
1,116
0
514
602
4,006
912
1,305
0
1,604
185
38,568
22,489
9,175
5,694
3,379
0
83
12,516
7,141
2,578
2
712
11,404
10,696
708
902
0
882
20
3,773
1,020
1,524
0
1,015
214
42,452
24,844
10,165
6,378
4,020
0
93
13,684
8,040
3,656
1
902
12,220
11,473
747
1,080
0
1,060
20
4,309
891
1,847
0
1,339
232
5,537
1,735
439
183
252
0
341
939
359
96
0
16
50
4
46
2,416
0
1
2,415
1,336
73
629
0
581
53
6,002
1,987
460
185
271
0
406
1,106
400
108
0
13
51
4
47
2,610
0
1
2,609
1,354
38
712
0
555
49
6,575
2,361
578
195
353
0
458
1,305
411
117
0
20
55
4
51
2,698
0
0
2,698
1,460
34
803
0
562
61
38,950
22,644
9,142
5,560
3,486
0
412
12,399
6,910
3,389
2
689
10,448
9,783
665
516
0
516
0
5,342
984
1,935
0
2,185
238
41,939
24,475
9,635
5,879
3,650
0
489
13,623
7,542
7,541
2
725
11,454
10,699
755
883
0
883
0
5,126
1,056
2,236
0
1,570
264
46,308
27,205
10,743
6,573
4,373
0
551
14,989
8,451
3,773
1
922
12,275
11,477
798
1,061
0
1,061
0
5,767
923
2,650
0
1,900
294
2
21
211
212
22
23
24
25
26
263
2631
2632
27
28
281
282
2821
2822
TABLE 2. EXPENSE BY ECONOMIC TYPE
Expense .................................................................................
Compensation of employees ..............................................
Wages and salaries .............................................................
Social contributions ............................................................
Use of goods and services .................................................
Consumption of fixed capital ..............................................
Interest payments ................................................................
Subsidies ..............................................................................
Grants ....................................................................................
To other general government units ....................................
Current ...........................................................................
Capital ............................................................................
Social benefits ......................................................................
Other expense ......................................................................
Property expense other than interest ................................
Miscellaneous other expense ............................................
Current ...........................................................................
Capital ............................................................................
37,319
11,344
8,910
2,434
2,762
847
3,818
1,085
2,545
2,415
1,326
1,089
12,123
2,795
0
2,795
1,549
1,246
40,516
12,352
9,638
2,714
2,833
913
3,388
1,412
2,761
2,609
933
1,677
13,348
3,509
0
3,509
1,760
1,749
44,134
13,614
10,742
2,872
3,342
1,001
3,422
1,742
2,917
2,698
1,145
1,553
14,538
3,557
0
3,557
1,903
1,654
4,847
1,621
1,429
192
900
969
162
77
602
602
428
174
144
372
1
371
187
184
4,525
1,745
1,539
206
1,004
1,020
111
68
20
20
8
12
138
420
2
418
200
218
5,062
1,988
1,759
230
1,169
1,096
69
77
20
20
8
12
156
486
2
485
241
244
39,147
12,964
10,338
2,626
3,662
1,816
3,979
1,162
131
0
0
0
12,267
3,166
1
3,165
1,735
1,430
42,411
14,096
11,176
2,920
3,836
1,933
3,498
1,480
152
0
0
0
13,486
3,929
2
3,927
1,960
1,967
46,477
15,602
12,500
3,102
4,510
2,097
3,490
1,819
219
0
0
0
14,694
4,045
2
4,044
2,146
1,898
TABLE 3. TRANSACTIONS IN ASSETS AND LIABILITIES
Change in net worth ..............................................................
3
Nonfinancial assets .............................................................
31
Fixed assets .........................................................................
311
Buildings and structures ....................................................
3111
Machinery and other equipment ........................................
3112
Other fixed assets .............................................................
3113
Inventories ............................................................................
312
Valuables .............................................................................
313
Nonproduced assets ............................................................
314
Financial assets ...................................................................
32
Domestic ..............................................................................
321
Foreign .................................................................................
322
Liabilities ...............................................................................
33
Domestic .............................................................................
331
Foreign ................................................................................
332
-890
1,239
1,165
...
...
...
0
1
73
-1,459
...
...
670
...
...
-1,920
1,096
1,011
...
...
...
0
1
85
-1,153
...
...
1,863
...
...
-1,234
1,215
1,164
...
...
...
0
1
51
1,101
...
...
3,550
...
...
692
1,082
1,107
...
...
...
0
0
-25
59
...
...
449
...
...
1,496
1,044
1,040
...
...
...
0
0
4
356
...
...
-96
...
...
1,511
1,214
1,219
...
...
...
0
0
-5
128
...
...
-169
...
...
-197
2,323
2,273
...
...
...
0
1
49
-1,808
...
...
712
...
...
-424
2,139
2,050
...
...
...
0
1
88
-901
...
...
1,662
...
...
277
2,428
2,383
...
...
...
0
1
46
724
...
...
2,875
...
...
__________________________________________________________________________________________________________________________________
41
Supplement to the 2002 Government Finance Statistics Yearbook
Portugal
182
Millions of Euros / Year Ending December 31
Central government
1997
1998
1999
Local governments
1997
1998
1999
General government
1997
1998
1999
TABLE 5. OUTLAYS BY FUNCTIONS
7
701
7017
702
703
704
7042
7045
7046
705
706
707
708
709
710
Total Outlays .........................................................................
General public services .......................................................
Public debt transactions ....................................................
Defense .................................................................................
Public order and safety .......................................................
Economic affairs ..................................................................
Agriculture, forestry, fishing and hunting ...........................
Transport ..........................................................................
Communication .................................................................
Environmental protection ...................................................
Housing and community amenities ...................................
Health ....................................................................................
Recreation, culture and religion .........................................
Education ..............................................................................
Social protection ..................................................................
Statistical discrepancy
38,558
...
...
...
...
...
...
...
...
...
...
...
...
...
...
41,612
...
...
...
...
...
...
...
...
...
...
...
...
...
...
45,348
...
...
...
...
...
...
...
...
...
...
...
...
...
...
5,929
...
...
...
...
...
...
...
...
...
...
...
...
...
...
5,569
...
...
...
...
...
...
...
...
...
...
...
...
...
...
6,276
...
...
...
...
...
...
...
...
...
...
...
...
...
...
41,470
...
...
...
...
...
...
...
...
...
...
...
...
...
...
44,550
6,471
...
1,666
2,010
5,662
...
...
...
641
924
6,113
1,004
6,765
12,727
-261
48,906
6,947
...
1,840
2,124
6,246
...
...
...
779
1,066
6,860
1,315
7,481
13,985
51
TABLE 6. BALANCE SHEET
Net Worth ...............................................................................
6
Nonfinancial assets .............................................................
61
Fixed assets .........................................................................
611
Buildings and structures ....................................................
6111
Machinery and other equipment ........................................
6112
Other fixed assets .............................................................
6113
Inventories ............................................................................
612
Valuables .............................................................................
613
Nonproduced assets ............................................................
614
Financial assets ...................................................................
62
Domestic ..............................................................................
6211
Foreign .................................................................................
6213
Liabilities ...............................................................................
63
Domestic ..............................................................................
631
Foreign .................................................................................
632
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
38,098
...
...
62,736
...
...
...
...
...
...
...
...
...
...
...
38,830
...
...
64,849
...
...
...
...
...
...
...
...
...
...
...
41,848
...
...
67,872
...
...
Memorandum items:
Net financial worth (=62-63) ..............................................
Debt at market value .........................................................
Debt at nominal value5) .....................................................
Arrears6) .............................................................................
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
-24,638
...
...
...
-26,019
...
...
...
-26,024
...
...
...
6M1
6M2
6M3
6M4
Notes to the statistical tables:
32* = 32 - 3212 - 3222
... Indicates data are not available.
__________________________________________________________________________________________________________________________________
42
Supplement to the 2002 Government Finance Statistics Yearbook
Spain
184
Units of General Government
Relative size of governments
in terms of gross expenditure in year 2000
Reference
Number
10
Central Government Units Covered by General Budget
1. Judiciary, legislature, ministries, and monarchy
Central Government Units with Individuals Budgets
2. Government agencies
3. Social security funds
State and Local Governments
4. 17 autonomous communities
5. 8,000 (approximately) municipalities and other local authorities
6. Social security funds
Supranational Authorities
7. Operations of institutions of the European Union within Spain
32
33
STATEMENT OF GOVERNMENT OPERATIONS
Revenue ................................................................................
Expense ................................................................................
Net operating balance (1-2=3) .............................................
Net acquisition of nonfinancial assets ...................................
Net lending / borrowing (3-31=32-33) .................................
Net acquisition of financial assets .........................................
Net incurrence of liabilities ....................................................
II.
STATEMENT OF OTHER ECONOMIC FLOWS
1
2
31
4,5
41,51
42,52
43,53
III.
Change in net worth ..............................................................
Changes in nonfinancial assets ............................................
Changes in financial assets ..................................................
Changes in liabilities ..............................................................
40
50
60
70
80
90
100%
50
60
70
80
90
100%
State governments
Local governments
10
20
30
40
Selected economic aggregates 2000
Data in central government tables cover operations of units 1-3. Unit 2 is
extrabudgetary; unit 3 comprises social security funds, including the National
Mutual Pension Fund for Local Government.
Data on State Government cover operations of unit 4.
Data on Local Government cover operations of unit 5; these data are based on
information from all municipalities with populations of more than 5,000 and on a
sample of municipalities with populations of fewer than 5,000.
This institutional table is based on information reported in or prior to 1996.
I.
30
Central government
Data coverage
Millions of Euros / Year Ending December 31
20
Gross Domestic Product (GDP), current prices
GDP per capita
General government revenue
General government tax revenue
General government outlays
General government expense
General government liabilities
Currency unit per US$, year 2000
Population
Central government
1998
1999
2000
State and Local governments
1998
1999
2000
608,787
15,424
39.5
22.6
39.8
38.1
67.4
1.0854
39.5
Millions of Euros
Euros
% of GDP
% of GDP
% of GDP
% of GDP
% of GDP
Million
General government
1998
1999
2000
169,255
179,987
-10,732
1,035
-11,767
...
...
184,758
188,525
-3,767
1,397
-5,164
...
...
198,808
198,350
458
745
-287
...
...
70,055
62,996
7,059
8,719
-1,660
...
...
79,141
70,132
9,009
9,889
-880
...
...
78,817
78,382
435
9,853
-9,418
...
...
205,305
208,980
-3,675
9,753
-13,428
3,144
16,571
224,634
219,392
5,242
11,286
-6,044
8,234
14,278
240,474
231,989
8,485
10,598
-2,113
12,330
14,443
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
BALANCE SHEET
6
61
62
63
Net worth ................................................................................
Nonfinancial assets ...............................................................
Financial assets ....................................................................
Liabilities ................................................................................
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
127,673
401,518
...
...
137,399
397,188
...
...
149,286
410,395
IV.
1
2
STATEMENT OF SOURCES AND USES OF CASH
Receipts from operating activities .........................................
Payments for operating activities ..........................................
Net inflow from operating activities (=1-2) ..........................
Net outflows from investments in nonfinancial assets ...........
Cash surplus/deficit (=1-2-31) ..............................................
Net acquisition of financial assets other than cash ...............
Net incurrence of liabilities ....................................................
Net change in the stock of cash (=3212+3222)...................
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
31
32*
33
__________________________________________________________________________________________________________________________________
43
Supplement to the 2002 Government Finance Statistics Yearbook
Spain
184
Millions of Euros / Year Ending December 31
Central government
State and Local governments
1998
1999
2000
TABLE 1. REVENUE
Revenue .................................................................................
1
Taxes .....................................................................................
11
Taxes on income, profits and capital gains ..........................
111
Individuals ........................................................................
1111
Corporations and other enterprises ..................................
1112
Taxes on payroll and workforce ...........................................
112
Taxes on property ................................................................
113
Taxes on goods and services ..............................................
114
General value added, sales, or turnover taxes .................
1141
Excises .............................................................................
1142
Taxes on internnational trade and transactions ...................
115
Other taxes ...........................................................................
116
Social contributions .............................................................
12
Social security contributions .................................................
121
Other social contributions .....................................................
122
Grants ....................................................................................
13
From foreign governments ...................................................
131
From international organizations ..........................................
132
From other general government units 1) ...............................
133
Other revenue .......................................................................
14
Property income 2) ................................................................
141
Sales of goods and services 3) .............................................
142
Fines, penalties and forfeits .................................................
143
Voluntary transfers other than grants ...................................
144
Miscellaneous and unidentified revenue ..............................
145
169,255
83,360
43,468
...
...
...
...
39,489
24,025
...
21
382
68,150
63,782
4,368
6,041
0
1,041
5,000
11,704
5,867
2,285
0
1,246
2,306
184,758
92,259
46,613
...
...
...
...
45,161
28,574
...
23
462
73,670
69,051
4,619
6,738
0
1,438
5,300
12,091
6,172
2,369
0
1,461
2,089
198,808
101,384
52,208
...
...
...
...
48,650
31,269
...
23
503
80,813
75,902
4,911
5,085
0
424
4,661
11,526
5,690
2,318
0
1,366
2,152
70,055
30,425
7,983
...
...
...
...
18,752
3,468
...
99
3,591
277
2
275
29,696
0
690
29,006
9,657
649
3,663
0
4,061
1,284
79,141
33,622
8,916
...
...
...
...
20,628
3,822
...
95
3,983
311
2
309
34,586
0
622
33,964
10,622
563
4,110
0
4,579
1,370
TABLE 2. EXPENSE BY ECONOMIC TYPE
Expense .................................................................................
2
Compensation of employees ..............................................
21
Wages and salaries .............................................................
211
Social contributions ............................................................
212
Use of goods and services .................................................
22
Consumption of fixed capital ..............................................
23
Interest payments 2) .............................................................
24
Subsidies ..............................................................................
25
Grants ....................................................................................
26
To other general government units 1) .................................
263
Current ...........................................................................
2631
Capital 4) .........................................................................
2632
Social benefits 5) ..................................................................
27
Other expense ......................................................................
28
Property expense other than interest ................................
281
Miscellaneous other expense ............................................
282
Current ...........................................................................
2821
Capital ............................................................................
2822
179,987
32,101
23,632
8,468
9,686
4,338
19,167
3,706
24,052
23,592
21,085
2,507
77,688
9,249
1
9,248
3,837
5,411
188,525
32,522
23,379
9,143
10,171
4,546
17,018
4,145
28,047
27,602
24,590
3,012
81,621
10,455
2
10,453
4,104
6,349
198,350
31,720
22,286
9,434
10,872
4,983
16,857
4,034
32,955
32,490
30,315
2,175
86,480
10,449
1
10,448
4,767
5,681
62,996
24,109
19,985
4,123
11,271
3,454
3,330
2,264
10,454
10,412
8,511
1,901
2,146
5,968
14
5,954
1,899
4,055
TABLE 3. TRANSACTIONS IN ASSETS AND LIABILITIES
Change in net worth ..............................................................
3
Nonfinancial assets .............................................................
31
Fixed assets .........................................................................
311
Buildings and structures ....................................................
3111
Machinery and other equipment ........................................
3112
Other fixed assets .............................................................
3113
Inventories ............................................................................
312
Valuables .............................................................................
313
Nonproduced assets ............................................................
314
...
1,035
1,186
...
...
...
0
0
-151
...
1,397
1,208
...
...
...
0
0
189
...
745
933
...
...
...
0
0
-188
Financial assets ...................................................................
Domestic ..............................................................................
Foreign .................................................................................
Liabilities ...............................................................................
Domestic .............................................................................
Foreign ................................................................................
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
32
321
322
33
331
332
1998
1999
General government
2000
1998
1999
2000
78,817
36,222
9,038
...
...
...
...
22,634
4,260
...
92
4,458
321
2
319
32,894
0
404
32,490
9,380
567
4,432
0
2,802
1,579
205,305
113,784
51,451
...
...
...
...
58,239
27,492
...
120
3,974
68,427
63,784
4,643
1,731
0
1,731
0
21,363
6,515
5,950
0
5,308
3,590
224,634
125,881
55,529
...
...
...
...
65,789
32,396
...
118
4,445
73,981
69,053
4,928
2,060
0
2,060
0
22,712
6,735
6,478
0
6,040
3,459
240,474
137,606
61,246
...
...
...
...
71,284
35,529
...
115
4,961
81,134
75,904
5,230
828
0
828
0
20,906
6,257
6,750
0
4,168
3,731
70,132
27,278
22,702
4,576
12,363
3,837
2,972
2,557
11,710
11,662
9,533
2,129
3,002
6,413
6
6,407
2,017
4,390
78,382
31,418
26,294
5,124
13,879
4,441
3,028
2,855
12,297
4,661
10,100
2,152
3,858
6,606
6
6,600
2,231
4,369
208,980
56,209
43,618
12,592
20,957
7,792
22,497
5,970
502
0
0
0
79,835
15,218
15
15,203
5,736
9,467
219,392
59,800
46,081
13,719
22,534
8,383
19,990
6,702
493
0
0
0
84,622
16,868
8
16,860
6,121
10,739
231,989
63,138
48,580
14,558
24,751
9,424
19,885
6,889
510
0
0
0
90,338
17,054
7
17,047
6,998
10,049
...
8,719
8,457
...
...
...
0
0
262
...
9,889
9,353
...
...
...
0
0
536
...
9,853
9,410
...
...
...
0
0
443
-3,674
9,753
9,642
...
...
...
0
0
111
5,242
11,286
10,561
...
...
...
0
0
725
8,485
10,598
10,343
...
...
...
0
0
255
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
3,144
...
...
16,571
...
...
8,234
...
...
14,278
...
...
12,330
...
...
14,443
...
...
__________________________________________________________________________________________________________________________________
44
Supplement to the 2002 Government Finance Statistics Yearbook
Spain
184
Millions of Euros / Year Ending December 31
Central government
1998
1999
2000
State and Local governments
1998
1999
2000
General government
1998
1999
2000
TABLE 5. OUTLAYS BY FUNCTIONS
Total Outlays .........................................................................
General public services .......................................................
Public debt transactions ....................................................
Defense .................................................................................
Public order and safety .......................................................
Economic affairs ..................................................................
Agriculture, forestry, fishing and hunting ...........................
Transport ..........................................................................
Communication .................................................................
Environmental protection ...................................................
Housing and community amenities ...................................
Health ....................................................................................
Recreation, culture and religion .........................................
Education ..............................................................................
Social protection ..................................................................
Statistical discrepancy
181,022
...
...
...
...
...
...
...
...
...
...
...
...
...
...
189,922
...
...
...
...
...
...
...
...
...
...
...
...
...
...
199,095
...
...
...
...
...
...
...
...
...
...
...
...
...
...
71,715
...
...
...
...
...
...
...
...
...
...
...
...
...
...
80,021
...
...
...
...
...
...
...
...
...
...
...
...
...
...
88,235
...
...
...
...
...
...
...
...
...
...
...
...
...
...
218,733
...
...
...
...
...
...
...
...
...
...
...
...
...
...
230,678
...
...
...
...
...
...
...
...
...
...
...
...
...
...
242,587
...
...
...
...
...
...
...
...
...
...
...
...
...
...
TABLE 6. BALANCE SHEET
Net Worth ...............................................................................
6
Nonfinancial assets .............................................................
61
Fixed assets .........................................................................
611
Buildings and structures ....................................................
6111
Machinery and other equipment ........................................
6112
Other fixed assets .............................................................
6113
Inventories ............................................................................
612
Valuables .............................................................................
613
Nonproduced assets ............................................................
614
Financial assets ...................................................................
62
Domestic ..............................................................................
6211
Foreign .................................................................................
6213
Liabilities ...............................................................................
63
Domestic ..............................................................................
631
Foreign .................................................................................
632
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
127,673
...
...
401,518
...
...
...
...
...
...
...
...
...
...
...
137,399
...
...
397,188
...
...
...
...
...
...
...
...
...
...
...
149,286
...
...
410,395
...
...
Memorandum items:
Net financial worth (=62-63) ..............................................
Debt at market value .........................................................
Debt at nominal value ........................................................
Arrears ...............................................................................
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
-273,845
...
...
...
-259,789
...
...
...
-261,109
...
...
...
7
701
7017
702
703
704
7042
7045
7046
705
706
707
708
709
710
6M1
6M2
6M3
6M4
Notes to the statistical tables:
32* = 32 - 3212 - 3222
... Indicates data are not available.
1) For consolidating the central government (CG) and the social security funds (SSF), it was
assumed that all transfers received by SSF were from CG.
2) Interest is unconsolidated.
3) Since the distribution of ‘Payments for other non-market output’ (TRP131) between the
subsectors of general government is not available in the New Cronos database, its
distribution is assumed to be the same as for ‘Other non-market output’ (TRP13).
4) Since the ‘capital transfers’ to government sectors are not available in the New Cronos
database, their magnitudes were assumed and made consistent with the capital transfers to
other sectors published in Eurostat Table 0200.
5) Since the subcomponent ‘Social benefits’ is the only unknown component of government
outlays, its value is assumed to be the difference between the total outlays and other
subcomponents.
__________________________________________________________________________________________________________________________________
45
Supplement to the 2002 Government Finance Statistics Yearbook
Sweden
144
Units of General Government
Relative size of governments
in terms of gross expenditure in year 2000
Reference
Number
10
Central Government Units Covered by General Budget
1. Agencies, judiciary, legislature, ministries, and monarchy
Central Government Units with Individuals Budgets
2. National Debt Office
3. Swedish National Social Insurance Board
4. Regional agencies of the Public Health Insurance Society
Local Government
5. 23 county councils, 288 municipalities, and 2,545 parishes
20
30
40
50
60
70
80
90
100%
30
40
50
60
70
80
90
100%
Central government
Local governments
10
Data coverage
Selected economic aggregates 2000
Data in central government tables cover operations of units 1-4; units
3-4 comprises social security funds. Data for unit 2 are included in budgetary
central government operations.
Gross Domestic Product (GDP), current prices
GDP per capita
General government revenue
General government tax revenue
General government outlays
General government expense
General government liabilities
Currency unit per US$, year 2000
Population
Data in local government tables cover operations of unit 5 and are based on
information from all county councils, all municipalities, and sample of parishes
This institutional table is based on information reported in 1999.
Central government
1998
1999
2000
Local governments
1998
1999
2000
808,586
774,585
34,001
-9,306
43,307
36,796
15,704
-22,215
836,614
796,609
40,005
6,052
33,953
1,113
-50,394
17,554
869,200
793,098
76,102
4,396
71,706
-58,054
-131,619
1,859
482,596
489,060
-6,464
-2,510
-3,954
2,659
2,704
3,909
522,855
532,952
-10,097
-3,130
-6,967
-322
2,454
4,191
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
Net worth ................................................................................
...
...
...
Nonfinancial assets ...............................................................
...
...
...
Financial assets .................................................................... 1,109,299 1,218,850 1,350,659
Liabilities ................................................................................ 1,506,330 1,430,580 1,383,433
...
...
185,594
182,158
...
...
193,052
186,803
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
Millions of Kronor / Year Ending December 31
I.
32
33
STATEMENT OF GOVERNMENT OPERATIONS
Revenue ................................................................................
Expense ................................................................................
Net operating balance (1-2=3) .............................................
Net acquisition of nonfinancial assets ...................................
Net lending / borrowing (3-31=32-33) .................................
Net acquisition of financial assets .........................................
Net incurrence of liabilities ....................................................
II.
STATEMENT OF OTHER ECONOMIC FLOWS
1
2
31
Statistical discrepancy between NLB and Financing
4,5
41,51
42,52
43,53
III.
6
61
62
63
IV.
1
2
31
32*
33
20
Change in net worth ..............................................................
Changes in nonfinancial assets ............................................
Changes in financial assets ..................................................
Changes in liabilities ..............................................................
2,098,451
236,552
62.8
36.9
59.0
59.2
75.7
9.1622
8.9
Millions of Kronor
Kronor
% of GDP
% of GDP
% of GDP
% of GDP
% of GDP
Million
General government
1998
1999
2000
539,769 1,201,067 1,267,525 1,318,365
540,471 1,173,530 1,237,617 1,242,965
-702
27,537
29,908
75,400
-9,375
-11,816
2,922
-4,979
8,673
39,353
26,986
80,379
16,347
39,455
791
-41,707
20,792
-8,256
-46,586 -109,633
-13,118
8,358
20,391
-12,453
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
BALANCE SHEET
STATEMENT OF SOURCES AND USES OF CASH
Receipts from operating activities .........................................
Payments for operating activities ..........................................
Net inflow from operating activities (=1-2) ..........................
Net outflows from investments in nonfinancial assets ...........
Cash surplus/deficit (=1-2-31) ..............................................
Net acquisition of financial assets other than cash ...............
Net incurrence of liabilities ....................................................
Net change in the stock of cash (=3212+3222)...................
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
201,532 1,294,892 1,411,902 1,552,191
205,611 1,688,488 1,617,383 1,589,044
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
__________________________________________________________________________________________________________________________________
46
Supplement to the 2002 Government Finance Statistics Yearbook
Sweden
144
Millions of Kronor / Year Ending December 31
Central government
Local governments
General government
1998
1999
2000
1998
1999
2000
TABLE 1. REVENUE
Revenue .................................................................................
1
Taxes .....................................................................................
11
Taxes on income, profits and capital gains ..........................
111
Individuals ........................................................................
1111
Corporations and other enterprises ..................................
1112
Taxes on payroll and workforce ...........................................
112
Taxes on property ................................................................
113
Taxes on goods and services ..............................................
114
General value added, sales, or turnover taxes .................
1141
Excises .............................................................................
1142
Taxes on internnational trade and transactions ...................
115
Other taxes ...........................................................................
116
Social contributions .............................................................
12
Social security contributions .................................................
121
Other social contributions .....................................................
122
Grants ....................................................................................
13
From foreign governments ...................................................
131
From international organizations ..........................................
132
From other general government units 1) ...............................
133
Other revenue .......................................................................
14
Property income 2) ................................................................
141
Sales of goods and services 3) .............................................
142
Fines, penalties and forfeits .................................................
143
Voluntary transfers other than grants ...................................
144
Miscellaneous and unidentified revenue ..............................
145
808,586
421,889
117,772
58,156
59,616
57,453
34,793
209,651
123,520
70,333
0
2,220
279,767
276,514
3,253
5,735
0
1,116
4,619
101,195
68,256
25,181
0
1,716
6,042
836,614
462,960
111,663
51,456
60,207
89,983
36,414
222,432
135,069
71,106
0
2,468
266,890
263,565
3,325
7,244
0
875
6,369
99,520
58,869
33,791
0
1,097
5,763
869,200
435,858
116,565
50,594
65,971
55,095
35,670
225,608
137,809
71,575
0
2,920
323,762
317,821
5,941
6,324
0
601
5,723
103,256
57,673
38,833
0
628
6,122
482,596
299,514
299,514
299,514
0
0
0
0
0
0
0
0
6,955
0
6,955
85,615
0
118
85,497
90,512
14,783
67,595
0
5,025
3,109
522,855
315,994
315,994
315,994
0
0
0
0
0
0
0
0
8,102
0
8,102
85,722
0
147
85,575
113,037
11,999
93,666
0
5,454
1,918
539,769 1,201,067 1,267,525 1,318,365
337,520 721,403 778,954 773,378
337,520 417,286 427,657 454,085
337,520 357,670 367,450 388,114
0
59,616
60,207
65,971
0
57,453
89,983
55,095
0
34,793
36,414
35,670
0 209,651 222,432 225,608
0 123,520 135,069 137,809
0
70,333
71,106
71,575
0
0
0
0
0
2,220
2,468
2,920
7,598 286,722 274,992 331,360
0 276,514 263,565 317,821
7,598
10,208
11,427
13,539
85,210
1,234
1,022
930
0
0
0
0
329
1,234
1,022
930
84,881
0
0
0
109,441 191,708 212,557 212,697
12,840
83,039
70,868
70,513
87,915
92,777 127,457 126,748
0
0
0
0
3,962
6,741
6,551
4,590
4,724
9,151
7,681
10,846
TABLE 2. EXPENSE BY ECONOMIC TYPE
Expense .................................................................................
2
Compensation of employees ..............................................
21
Wages and salaries .............................................................
211
Social contributions ............................................................
212
Use of goods and services .................................................
22
Consumption of fixed capital ..............................................
23
Interest payments 2) .............................................................
24
Subsidies ..............................................................................
25
Grants ....................................................................................
26
To other general government units ....................................
263
Current ...........................................................................
2631
Capital 1) .........................................................................
2632
Social benefits 4) ..................................................................
27
Other expense ......................................................................
28
Property expense other than interest ................................
281
Miscellaneous other expense ............................................
282
Current ...........................................................................
2821
Capital ............................................................................
2822
774,585
73,088
...
...
81,993
16,042
99,310
33,385
93,988
85,497
84,568
929
350,236
26,543
0
26,543
20,720
5,823
796,609
75,407
...
...
94,832
16,703
91,829
31,687
95,486
85,575
84,646
929
359,992
30,673
0
30,673
20,114
10,559
793,098
81,677
...
...
91,863
18,231
81,499
24,751
96,807
84,881
83,789
1,092
372,173
26,097
0
26,097
18,638
7,459
489,060
246,183
...
...
170,968
27,733
8,957
8,408
4,619
4,619
4,507
112
15,038
7,154
232
6,922
6,128
794
532,952
253,278
...
...
171,651
28,491
7,445
9,971
6,369
6,369
4,676
1,693
48,891
6,856
185
6,671
6,267
404
540,471 1,173,530 1,237,617 1,242,965
262,452 319,271 328,685 344,129
...
...
...
...
...
...
...
...
164,446 252,961 266,483 256,309
28,723
43,775
45,194
46,954
7,390 108,267
99,274
88,889
9,752
41,793
41,658
34,503
5,723
8,491
9,911
11,926
5,723
0
0
0
4,262
0
0
0
1,461
0
0
0
55,343 365,275 408,883 427,516
6,642
33,697
37,529
32,739
70
232
185
70
6,572
33,465
37,344
32,669
6,328
26,848
26,381
24,966
244
6,617
10,963
7,703
TABLE 3. TRANSACTIONS IN ASSETS AND LIABILITIES
Change in net worth ..............................................................
3
Nonfinancial assets .............................................................
31
Fixed assets .........................................................................
311
Buildings and structures ....................................................
3111
Machinery and other equipment ........................................
3112
Other fixed assets .............................................................
3113
Inventories ............................................................................
312
Valuables .............................................................................
313
Nonproduced assets ............................................................
314
11,786
-9,306
7,932
...
...
...
-43
0
-17,195
57,559
6,052
7,779
...
...
...
-799
0
-928
77,961
4,396
5,165
...
...
...
-114
0
-655
-2,555
-2,510
117
...
...
...
0
0
-2,627
-5,906
-3,130
1,530
...
...
...
0
0
-4,660
-13,820
-9,375
-155
...
...
...
0
0
-9,220
35,895
-11,816
8,049
...
...
...
-43
0
-19,822
50,299
2,922
9,309
...
...
...
-799
0
-5,588
62,947
-4,979
5,010
...
...
...
-114
0
-9,875
Financial assets ...................................................................
Domestic ..............................................................................
Foreign .................................................................................
Liabilities ...............................................................................
Domestic .............................................................................
Foreign ................................................................................
36,796
...
...
15,704
...
...
1,113
...
...
-50,394
...
...
-58,054
...
...
-131,619
...
...
2,659
...
...
2,704
...
...
-322
...
...
2,454
...
...
16,347
...
...
20,792
...
...
39,455
...
...
-8,256
...
...
791
...
...
-46,586
...
...
-41,707
...
...
-109,633
...
...
32
321
322
33
331
332
1998
1999
2000
__________________________________________________________________________________________________________________________________
47
Supplement to the 2002 Government Finance Statistics Yearbook
Sweden
144
Central government
1998
1999
2000
Local governments
1998
1999
2000
765,279
206,820
...
43,323
22,147
62,933
...
...
...
370
16,817
18,577
7,983
35,795
351,254
-740
797,494
264,049
...
45,423
22,565
60,271
...
...
...
1,950
7,102
20,057
6,105
45,066
319,678
5,228
486,550
60,377
...
158
4,643
26,905
...
...
...
3,129
14,469
115,103
28,398
93,943
136,072
3,353
529,822
57,227
...
131
4,946
25,306
...
...
...
2,831
14,419
124,111
30,115
102,853
137,673
30,210
531,096 1,161,714 1,250,539 1,237,986
62,704 210,313 201,734 214,786
...
...
...
...
149
42,859
47,305
45,142
5,040
26,783
37,966
27,592
26,951
88,566
96,476
84,143
...
...
...
...
...
...
...
...
...
...
...
...
3,751
3,499
3,224
5,166
12,790
30,439
25,672
19,822
129,747 117,393 126,791 132,644
16,840
34,069
35,742
21,902
107,276 122,360 136,545 145,123
145,275 482,098 507,228 514,949
20,573
3,335
31,856
26,717
TABLE 6. BALANCE SHEET
Net Worth ...............................................................................
6
...
...
...
Nonfinancial assets .............................................................
61
...
...
...
Fixed assets .........................................................................
611
...
...
...
Buildings and structures ....................................................
6111
...
...
...
Machinery and other equipment ........................................
...
...
...
6112
Other fixed assets .............................................................
6113
...
...
...
Inventories ............................................................................
...
...
...
612
Valuables .............................................................................
613
...
...
...
Nonproduced assets ............................................................
614
...
...
...
Financial assets 6) ................................................................ 1,109,299 1,218,850 1,350,659
62
Domestic ..............................................................................
...
...
...
6211
Foreign .................................................................................
6213
...
...
...
Liabilities 6) ........................................................................... 1,506,330 1,430,580 1,383,433
63
Domestic ..............................................................................
631
...
...
...
Foreign .................................................................................
632
...
...
...
...
...
...
...
...
...
...
...
...
185,594
...
...
182,158
...
...
...
...
...
...
...
...
...
...
...
193,052
...
...
186,803
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
201,532 1,294,892 1,411,902 1,552,191
...
...
...
...
...
...
...
...
205,611 1,688,488 1,617,383 1,589,044
...
...
...
...
...
...
...
...
3,436
...
...
...
6,249
...
...
...
Millions of Kronor / Year Ending December 31
General government
1998
1999
2000
TABLE 5. OUTLAYS BY FUNCTIONS
7
701
7017
702
703
704
7042
7045
7046
705
706
707
708
709
710
6M1
6M2
6M3
6M4
Total Outlays .........................................................................
General public services .......................................................
Public debt transactions ....................................................
Defense .................................................................................
Public order and safety .......................................................
Economic affairs ..................................................................
Agriculture, forestry, fishing and hunting ...........................
Transport ..........................................................................
Communication .................................................................
Environmental protection ...................................................
Housing and community amenities ...................................
Health ....................................................................................
Recreation, culture and religion .........................................
Education ..............................................................................
Social protection 5) ...............................................................
Statistical discrepancy
Memorandum items:
Net financial worth (=62-63) .............................................. -397,031
Debt at market value .........................................................
...
Debt at nominal value ........................................................
...
Arrears ...............................................................................
...
802,661
200,322
...
47,477
23,194
72,977
...
...
...
393
11,388
18,888
8,116
40,910
378,312
684
-211,730
...
...
...
-32,774
...
...
...
-4,079
...
...
...
-393,596
...
...
...
-205,481
...
...
...
-36,853
...
...
...
Notes to the statistical tables:
32* = 32 - 3212 - 3222
... Indicates data are not available.
1) Since the ‘capital transfers’ to government sectors are not available in the New Cronos
database, their magnitudes were assumed and made consistent with the capital transfers to
other sectors published in Eurostat Table 0200.
2) Interest is unconsolidated.
3) Since the distribution of ‘Payments for other non-market output’ (TRP131) between the
subsectors of general government is not available in the New cronos database, its
distribution is assumed to be the same as for ‘Other non-market output’ (TRP13).
4) Since the subcomponent ‘Social benefits’ is the only unknown component of government
outlays, its value is assumed to be the difference between the total outlays and other
subcomponents.
5) The transfers between Budgetary Account and Social Security Funds are assumed be
through the 'social protection' function.
6) Central government and Social Security Funds' financial assets and liabilities against
each other are unconsolidated
__________________________________________________________________________________________________________________________________
48
Supplement to the 2002 Government Finance Statistics Yearbook
United Kingdom
112
Relative size of governments
in terms of gross expenditure in year 2000
Units of General Government
Reference
Number
10
Central Government Units Covered by General Budget
1. 143 (approximately) agencies
2. Departments, judiciary, ministries, monarchy, parliament, and
national insurance funds
3. National Health Service (not including NHS hospitals that are
not public corporations)
4. Nondepartmental public bodies, such as national museums
Local Governments
5. 540 (approximately) local councils and local governments units
Supranational Authorities
6. Operations of institutions of the European Union within the
United Kingdom
1
2
31
32
33
STATEMENT OF GOVERNMENT OPERATIONS
Revenue ................................................................................
Expense ................................................................................
Net operating balance (1-2=3) .............................................
Net acquisition of nonfinancial assets ...................................
Net lending / borrowing (3-31=32-33) .................................
Net acquisition of financial assets .........................................
Net incurrence of liabilities ....................................................
Statistical discrepancy between NLB and Financing
II.
4,5
41,51
42,52
43,53
III.
40
50
60
70
80
90
100%
30
40
50
60
70
80
90
100%
Local
governments
10
20
Selected economic aggregates 2000
Data in central government tables cover operations, including those
of the National Insurance Fund, of units 1-4
Data in local government tables cover operations on unit 5 and are
based on information from all local governments.
Adjustment line 2.5 in Table A reflects differences between cash and
accrued receipts of social security contributions.
This institutional table is based on information reported in 1999.
I.
30
Central government
Data coverage
Millions of Pounds / Year Ending December 31
20
Gross Domestic Product (GDP), current prices
GDP per capita
General government revenue
General government tax revenue
General government outlays
General government expense
General government liabilities
Currency unit per US$, year 2000
Population
Central government
1998
1999
2000
Local governments
1998
1999
2000
950,415
15,905
41.9
30.7
39.9
39.9
55.7
1.5161
59.8
Millions of Pounds
Pounds
% of GDP
% of GDP
% of GDP
% of GDP
% of GDP
Million
General government
1998
1999
2000
321,790
319,497
2,293
-55
2,348
-25
-2,604
231
339,977
330,220
9,757
-658
10,415
10,245
-409
239
363,353
347,038
16,315
27
16,288
27,076
13,798
-3,010
89,487
87,507
1,980
2,336
-356
747
728
375
95,363
93,526
1,837
1,920
-83
-634
503
-1,054
99,836
98,641
1,195
1,804
-609
1,393
1,109
893
346,311
341,988
4,323
2,281
2,042
722
-1,876
556
365,583
353,989
11,594
1,272
10,322
9,611
94
-805
391,654
374,194
17,460
1,831
15,629
31,387
14,907
851
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
STATEMENT OF OTHER ECONOMIC FLOWS
Change in net worth .............................................................
Changes in nonfinancial assets ............................................
Changes in financial assets ..................................................
Changes in liabilities ..............................................................
BALANCE SHEET
6
61
62
63
Net worth ................................................................................
Nonfinancial assets ...............................................................
Financial assets ....................................................................
Liabilities ................................................................................
...
...
144,300
462,400
...
...
153,500
441,500
...
...
187,500
465,000
...
...
17,300
63,200
...
...
18,100
64,100
...
...
18,500
64,500
...
...
165,200
525,600
...
...
175,700
505,700
...
...
210,100
529,500
IV.
1
2
STATEMENT OF SOURCES AND USES OF CASH
Receipts from operating activities .........................................
Payments for operating activities ..........................................
Net inflow from operating activities (=1-2) ..........................
Net outflows from investments in nonfinancial assets ...........
Cash surplus/deficit (=1-2-31) ..............................................
Net acquisition of financial assets other than cash ...............
Net incurrence of liabilities ....................................................
Net change in the stock of cash (=3212+3222)...................
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
31
32*
33
__________________________________________________________________________________________________________________________________
49
Supplement to the 2002 Government Finance Statistics Yearbook
United Kingdom
112
Millions of Pounds / Year Ending December 31
TABLE 1. REVENUE
Revenue .................................................................................
1
Taxes .....................................................................................
11
Taxes on income, profits and capital gains ..........................
111
Individuals ........................................................................
1111
Corporations and other enterprises ..................................
1112
Taxes on payroll and workforce ...........................................
112
Taxes on property ................................................................
113
Taxes on goods and services ..............................................
114
General value added, sales, or turnover taxes .................
1141
Excises .............................................................................
1142
Taxes on internnational trade and transactions ...................
115
Other taxes 1) .......................................................................
116
Social contributions .............................................................
12
Social security contributions .................................................
121
Other social contributions .....................................................
122
Grants ....................................................................................
13
From foreign governments ...................................................
131
From international organizations ..........................................
132
From other general government units ..................................
133
Other revenue .......................................................................
14
Property income ...................................................................
141
Sales of goods and services ................................................
142
Fines, penalties and forfeits .................................................
143
Voluntary transfers other than grants ...................................
144
Miscellaneous and unidentified revenue ..............................
145
TABLE 2. EXPENSE BY ECONOMIC TYPE
Expense .................................................................................
Compensation of employees ..............................................
Wages and salaries .............................................................
Social contributions ............................................................
Use of goods and services .................................................
Consumption of fixed capital ..............................................
Interest payments ................................................................
Subsidies ..............................................................................
Grants ....................................................................................
To other general government units ....................................
Current ...........................................................................
Capital ............................................................................
Social benefits ......................................................................
Other expense ......................................................................
Property expense other than interest ................................
Miscellaneous other expense ............................................
Current ...........................................................................
Capital ............................................................................
2
21
211
212
22
23
24
25
26
263
2631
2632
27
28
281
282
2821
2822
TABLE 3. TRANSACTIONS IN ASSETS AND LIABILITIES
Change in net worth ..............................................................
3
Nonfinancial assets .............................................................
31
Fixed assets .........................................................................
311
Buildings and structures ....................................................
3111
Machinery and other equipment ........................................
3112
Other fixed assets .............................................................
3113
Inventories ............................................................................
312
Valuables .............................................................................
313
Nonproduced assets ............................................................
314
Financial assets ...................................................................
32
Domestic ..............................................................................
321
Foreign .................................................................................
322
Liabilities ...............................................................................
33
Domestic .............................................................................
331
Foreign ................................................................................
332
Central government
Local governments
1998
1999
2000
1998
1999
321,790
243,902
125,348
91,409
33,939
0
17,086
98,312
55,554
34,467
0
3,156
62,517
58,290
4,227
1,384
0
1,384
0
13,987
10,908
2,697
0
0
382
339,977
259,134
129,259
96,528
32,731
0
17,572
106,065
60,889
36,399
0
6,238
63,367
59,258
4,109
3,176
0
3,176
0
14,300
11,239
2,802
0
0
259
363,353
276,676
140,885
108,188
32,697
0
18,880
109,867
63,773
37,470
0
7,044
69,459
65,259
4,200
2,084
0
2,084
0
15,134
12,149
2,705
0
0
280
89,487
11,876
0
0
0
0
128
0
0
0
0
11,748
2,204
551
1,653
60,421
0
0
60,421
14,986
6,373
5,268
0
2,846
499
95,363
12,908
0
0
0
0
142
0
0
0
0
12,766
2,297
583
1,714
64,775
0
0
64,775
15,383
5,775
5,791
0
3,407
410
319,497
23,741
19,581
4,160
69,319
4,419
30,325
4,232
62,126
60,421
60,421
0
102,040
23,295
330,220
23,316
19,339
3,977
75,457
4,451
26,224
3,042
66,442
64,775
64,775
0
105,919
25,369
347,038
24,034
19,729
4,305
80,961
4,518
26,377
4,160
68,834
66,416
66,416
0
111,822
26,332
87,507
37,963
29,315
8,648
22,533
3,115
4,549
817
0
0
0
0
15,509
3,021
23,295
16,319
6,976
25,369
17,280
8,089
26,332
18,602
7,730
2,524
-55
-176
...
...
...
107
14
...
-25
987
-1,012
-2,604
-2,511
-93
10,006
-648
-390
...
...
...
-268
10
...
10,245
10,419
-174
-409
-303
-106
13,305
27
155
...
...
...
-140
12
...
27,076
22,201
4,875
13,798
13,912
-114
General government
2000
1998
1999
2000
99,836
14,067
0
0
0
0
145
0
0
0
0
13,922
2,313
578
1,735
66,416
0
0
66,416
17,040
5,659
6,492
0
4,449
440
346,311
255,778
125,348
91,409
33,939
0
17,214
98,312
55,554
52,679
0
14,904
64,721
58,841
5,880
1,384
0
1,384
0
24,428
12,736
7,965
0
2,846
881
365,583
272,042
129,259
96,528
32,731
0
17,714
106,065
60,889
36,399
0
19,004
65,664
59,841
5,823
3,176
0
3,176
0
24,701
12,032
8,593
0
3,407
669
391,654
290,743
140,885
108,188
32,697
0
19,025
109,867
63,773
37,470
0
20,966
71,772
65,837
5,935
2,084
0
2,084
0
27,055
12,689
9,197
0
4,449
720
93,526
41,414
33,743
7,671
26,066
3,256
4,425
665
0
0
0
0
14,887
2,813
98,641
44,325
36,208
8,117
28,465
3,411
4,240
729
0
0
0
0
14,436
3,035
341,988
61,704
48,896
12,808
91,852
7,534
30,329
5,049
1,705
0
0
0
117,549
26,266
353,989
64,730
53,082
11,648
101,523
7,707
25,667
3,707
1,667
0
0
0
120,806
28,182
374,194
68,359
55,937
12,422
109,426
7,929
25,498
4,889
2,418
0
0
0
126,258
29,417
3,021
1,739
1,282
2,813
1,657
1,156
3,035
1,724
1,311
26,266
18,008
8,258
28,182
18,937
9,245
29,417
20,326
9,091
2,355
2,336
2,336
...
...
...
0
0
...
747
747
0
728
813
-85
783
1,920
1,920
...
...
...
0
0
...
-634
-634
0
503
608
-105
2,088
1,804
1,804
...
...
...
0
0
...
1,393
1,393
0
1,109
1,297
-188
4,879
2,281
2,160
...
...
...
107
14
...
722
1,734
-1,012
-1,876
-1,698
-178
10,789
1,272
1,530
...
...
...
-268
10
...
9,611
9,785
-174
94
305
-211
18,311
1,831
1,959
...
...
...
-140
12
...
31,387
26,512
4,875
14,907
15,209
-302
__________________________________________________________________________________________________________________________________
50
Supplement to the 2002 Government Finance Statistics Yearbook
United Kingdom
112
Millions of Euro / Year Ending December 31
Central government
1998
1999
2000
Local governments
1998
1999
2000
General government
1998
1999
2000
TABLE 5. OUTLAYS BY FUNCTIONS
Total Outlays .........................................................................
General public services .......................................................
Public debt transactions ....................................................
Defense .................................................................................
Public order and safety .......................................................
Economic affairs ..................................................................
Agriculture, forestry, fishing and hunting ...........................
Transport ..........................................................................
Communication .................................................................
Environmental protection ...................................................
Housing and community amenities ...................................
Health ....................................................................................
Recreation, culture and religion .........................................
Education ..............................................................................
Social protection ..................................................................
319,442
...
...
...
...
...
...
...
...
...
...
...
...
...
...
329,572
...
...
...
...
...
...
...
...
...
...
...
...
...
...
347,065
...
...
...
...
...
...
...
...
...
...
...
...
...
...
89,843
...
...
...
...
...
...
...
...
...
...
...
...
...
...
95,446
...
...
...
...
...
...
...
...
...
...
...
...
...
...
100,445
...
...
...
...
...
...
...
...
...
...
...
...
...
...
344,269
...
...
...
...
...
...
...
...
...
...
...
...
...
...
355,261
...
...
...
...
...
...
...
...
...
...
...
...
...
...
376,025
...
...
...
...
...
...
...
...
...
...
...
...
...
...
TABLE 6. BALANCE SHEET
Net Worth ...............................................................................
6
Nonfinancial assets .............................................................
61
Fixed assets .........................................................................
611
Buildings and structures ....................................................
6111
Machinery and other equipment ........................................
6112
Other fixed assets .............................................................
6113
Inventories ............................................................................
612
Valuables .............................................................................
613
Nonproduced assets ............................................................
614
Financial assets ...................................................................
62
Domestic ..............................................................................
6211
Foreign .................................................................................
6213
Liabilities ...............................................................................
63
Domestic ..............................................................................
631
Foreign .................................................................................
632
...
...
...
...
...
...
...
...
...
144,300
136,500
7,800
462,400
462,000
400
...
...
...
...
...
...
...
...
...
153,500
143,000
10,500
441,500
441,100
400
...
...
...
...
...
...
...
...
...
187,500
179,000
8,500
465,000
464,500
500
...
...
...
...
...
...
...
...
...
17,300
17,300
0
63,200
62,100
1,100
...
...
...
...
...
...
...
...
...
18,100
18,100
0
64,100
63,000
1,100
...
...
...
...
...
...
...
...
...
18,500
18,500
0
64,500
63,700
800
...
...
...
...
...
...
...
...
...
165,200
157,400
7,800
525,600
524,000
1,600
...
...
...
...
...
...
...
...
...
175,700
165,200
10,500
505,700
504,300
1,400
...
...
...
...
...
...
...
...
...
210,100
201,600
8,500
529,500
528,100
1,400
Memorandum items:
Net financial worth (=62-63) .............................................. -318,100
Debt at market value .........................................................
...
Debt at nominal value ........................................................
...
Arrears ...............................................................................
...
-288,000
...
...
...
-277,500
...
...
...
-45,900
...
...
...
-46,000
...
...
...
-46,000
...
...
...
-360,400
...
...
...
-330,000
...
...
...
-319,400
...
...
...
7
701
7017
702
703
704
7042
7045
7046
705
706
707
708
709
710
6M1
6M2
6M3
6M4
Notes to the statistical tables:
32* = 32 - 3212 - 3222
... Indicates data are not available.
The data presented in these tables were submitted by the UK’s Office of National
Statistics (ONS). The breakdown of tax revenue was extracted from the New Cronos
database and made consistent with the tax aggregates submitted by ONS (though 'other
taxes').
__________________________________________________________________________________________________________________________________
51
Supplement to the 2002 Government Finance Statistics Yearbook
CASH
REPORTING
COUNTRIES
Bolivia
218
Units of General Government
Relative size of governments
in terms of gross expenditure in 2001
Reference
Number
10
Central Government Units Covered by General Budget
1.
Comptroller general's office, judiciary, legislative authority, ministries, national
electoral court, and vice-presidency
2.
National supreme council of defense
30
40
50
60
70
80
90
100%
50
60
70
80
90
100%
Central government
Central Government Units with Individual Budgets
3.
Government agencies (52 agencies, funds, and institutions, and 11 universities)
4.
Social security institutions (5 health and pension funds)
State governments
Local governments
State and Local Governments
5.
9 departmental prefectures
6.
9 municipalities of departmental capitals and 305 other municipalities
10
20
30
40
Selected economic aggregates 2001
Data Coverage
Data in the central government tables cover the operations of units 1-4, which are carried
out through the General Fund. Unit 4 comprises social security funds. Data in the state
and local government tables cover the operations of units 5-6.
Gross Domestic Product (GDP), current prices
GDP per capita
General government revenue
General government tax revenue
General government outlays
General government expense
General government cash deficit/surplus
General government liabilities 7/
Currency unit per US$, average
Population
Data in these tables represent data reported for publication in the 2002 GFS Yearbook.
Additional information were subsequently provided by the country. Data may thus not
correspond exactly with those published in the 2002 GFS Yearbook.
Millions of Bolivianos / Year Ending December 31
20
Central government
State and Local governments **
1999
2000
2001
1999
2000
2001
52,652
6,367
25.1
15.7
32.4
25.6
-6.8
73.2
6.61
8.27
Million Bolivianos
Bolivianos
% of GDP
% of GDP
% of GDP
% of GDP
% of GDP
% of GDP
Bolivianos
Million
General government
1999
2000
2001
STATEMENT OF GOVERNMENT OPERATIONS
...
...
...
...
...
...
...
...
...
II.
STATEMENT OF OTHER ECONOMIC FLOWS
...
...
...
...
...
...
...
...
...
III.
BALANCE SHEET
...
...
...
27,092
...
...
...
31,214
...
...
...
36,760
...
...
...
1,261
...
...
...
1,577
...
...
...
1,802
...
...
...
28,352
...
...
...
32,790
...
...
...
38,562
I.
6
61
62
63
IV.
Net worth ................................................................................
Nonfinancial assets ................................................................
Financial assets .....................................................................
Liabilities ................................................................................
STATEMENT OF SOURCES AND USES OF CASH
1
11
12
13
14
Cash receipts from operating activities 1/ 2/......................
Taxes ...................................................................................
Social contributions 1/...........................................................
Grants ..................................................................................
Other receipts 2/...................................................................
9,602
5,798
951
983
1,870
10,204
6,403
873
960
1,968
10,461
6,338
965
1,366
1,793
4,567
1,804
0
2,223
540
5,054
1,961
0
2,367
726
5,928
1,931
0
3,179
818
11,816
7,602
951
854
2,410
12,796
8,364
873
865
2,694
13,229
8,269
965
1,385
2,611
2
21
22
24
25
26
27
28
Cash payments for operating activities 1/ 2/......................
Compensation of employees 1/............................................
Purchases of goods & services ............................................
Interest .................................................................................
Subsidies 2/..........................................................................
Grants ..................................................................................
Social benefits ......................................................................
Other payments ...................................................................
9,874
2,592
1,621
628
455
2,195
2,136
248
10,673
3,016
1,753
891
69
2,312
2,417
215
13,041
3,441
2,322
1,103
109
3,002
2,849
215
2,994
2,283
346
66
...
...
...
...
3,267
2,472
374
88
...
...
...
...
3,586
2,625
431
130
...
...
...
...
10,515
4,875
1,967
694
...
...
...
...
11,479
5,488
2,128
979
...
...
...
...
13,468
6,066
2,753
1,233
...
...
...
...
31
Net cash inflow from operating activites (=1-2) ..................
Net cash outflow from investments in nonfin. assets ......
-272
1,274
-469
1,607
-2,581
976
1,573
1,593
1,787
1,736
2,342
2,341
1,301
2,867
1,318
3,343
-239
3,316
Cash surplus/deficit (=1-2-31) ...............................................
Net acquisition of financial assets other than cash .........
Net incurrence of liabilities .................................................
Domestic ..............................................................................
Foreign .................................................................................
Net cash inflow from financing activities (-32*+33) ............
Net change in the stock of cash (=3212+3222) ...................
-1,546
-474
1,291
507
785
1,765
219
-2,076
-397
1,551
907
644
1,948
-127
-3,556
-10
3,733
2,678
1,055
3,743
186
-20
-11
71
47
24
82
62
51
-8
54
22
32
63
113
1
-25
188
4
185
213
214
-1,566
-485
1,362
554
808
1,847
281
-2,026
-405
1,606
930
676
2,011
-14
-3,555
-35
3,921
2,681
1,240
3,956
401
32*
33
331
332
__________________________________________________________________________________________________________________________________
54
Supplement to the 2002 Government Finance Statistics Yearbook
Bolivia
218
Millions of Bolivianos / Year Ending December 31
Central government
State and Local governments **
1999
2000
2001
1999
2000
2001
General government
1999
2000
2001
TABLE 1. REVENUE
1
11
111
1111
1112
112
113
114
1141
1142
115
116
12
121
122
13
131
132
133
14
141
142
143
144
145
Revenue 1/ 2/...........................................................................
Taxes .....................................................................................
Taxes on income, profits and capital gains ..........................
Individuals ..........................................................................
Corporations and other enterprises ...................................
Taxes on payroll and workforce ...........................................
Taxes on property ................................................................
Taxes on goods and services ..............................................
General value added, sales, or turnover taxes ..................
Excises ...............................................................................
Taxes on internnational trade and transactions ...................
Other taxes 3/.......................................................................
Social contributions 1/.........................................................
Social security contributions .................................................
Other social contributions .....................................................
Grants ...................................................................................
From foreign governments ...................................................
From international organizations ..........................................
From other general government units ..................................
Other revenue 2/...................................................................
Property income 2/................................................................
Sales of goods and services ................................................
Fines, penalties and forfeits .................................................
Voluntary transfers other than grants ...................................
Miscellaneous and unidentified revenue 4/...........................
9,602
5,798
711
0
711
0
642
3,562
2,207
1,346
481
403
951
951
0
983
798
0
185
1,870
262
822
7
576
203
10,204
6,403
724
0
724
0
698
4,450
2,315
2,124
520
12
873
873
0
960
776
0
184
1,968
287
982
14
227
458
10,461
6,338
635
0
635
0
703
4,388
2,331
2,045
465
147
965
965
0
1,366
1,128
0
238
1,793
199
932
5
40
617
4,567
1,804
169
169
0
...
153
885
...
...
...
598
0
0
0
2,223
56
0
2,167
540
270
236
...
...
34
5,054
1,961
185
185
0
...
179
994
...
...
...
603
0
0
0
2,367
89
0
2,278
726
461
234
...
...
32
5,928
1,931
162
162
0
...
179
964
...
...
...
626
0
0
0
3,179
257
0
2,922
818
541
240
...
...
38
11,816
7,602
880
169
711
...
794
4,446
...
...
...
1,000
951
951
0
854
854
0
0
2,410
532
1,058
...
...
237
12,796
8,364
909
185
724
...
877
5,445
...
...
...
615
873
873
0
865
865
0
0
2,694
748
1,215
...
...
490
13,229
8,269
797
162
635
...
882
5,352
...
...
...
773
965
965
0
1,385
1,385
0
0
2,611
739
1,172
...
...
654
9,874
2,592
2,592
0
1,621
...
628
455
2,195
2,167
1,936
231
2,136
248
...
248
...
248
10,673
3,016
3,016
0
1,753
...
891
69
2,312
2,278
2,005
273
2,417
215
...
215
...
215
13,041
3,441
3,441
0
2,322
...
1,103
109
3,002
2,922
2,254
668
2,849
215
...
215
...
215
2,994
2,283
...
...
346
...
66
...
...
186
36
149
...
...
...
...
...
...
3,267
2,472
...
...
374
...
88
...
...
184
14
170
...
...
...
...
...
...
3,586
2,625
...
...
431
...
130
...
...
237
51
187
...
...
...
...
...
...
10,515
4,875
...
...
1,967
...
694
...
...
0
0
0
...
...
...
...
...
...
11,479
5,488
...
...
2,128
...
979
...
...
0
0
0
...
...
...
...
...
...
13,468
6,066
...
...
2,753
...
1,233
...
...
0
0
0
...
...
...
...
...
...
-272
1,274
1,262
...
...
...
0
...
12
-254
-307
53
1,291
507
785
-469
1,607
1,583
...
...
...
0
...
24
-525
-580
55
1,551
907
644
-2,581
976
951
...
...
...
0
...
25
177
128
49
3,733
2,678
1,055
1,574
1,593
...
...
...
...
...
...
...
52
...
...
71
47
24
1,787
1,736
...
...
...
...
...
...
...
105
...
...
54
22
32
2,341
2,341
...
...
...
...
...
...
...
189
...
...
188
4
185
1,302
2,867
...
...
...
...
...
...
...
-203
...
...
1,362
554
808
1,318
3,343
...
...
...
...
...
...
...
-420
...
...
1,606
930
676
-240
3,316
...
...
...
...
...
...
...
366
...
...
3,921
2,681
1,240
TABLE 2. EXPENSE BY ECONOMIC TYPE
2
21
211
212
22
23
24
25
26
263
2631
2632
27
28
281
282
2821
2822
Expense 1/ 2/...........................................................................
Compensation of employees ..............................................
Wages and salaries .............................................................
Social contributions 1/...........................................................
Use of goods and services .................................................
Consumption of fixed capital .............................................
Interest payments ................................................................
Subsidies 2/...........................................................................
Grants ...................................................................................
To other general government units ......................................
Current ...............................................................................
Capital ................................................................................
Social benefits ......................................................................
Other expense ......................................................................
Property expense other than interest 5/................................
Miscellaneous other expense ..............................................
Current 5/............................................................................
Capital ................................................................................
TABLE 3. TRANSACTIONS IN ASSETS AND LIABILITIES
3
31
311
3111
3112
3113
312
313
314
32
321
322
33
331
332
Change in net worth ..............................................................
Nonfinancial assets .............................................................
Fixed assets .........................................................................
Buildings and structures .....................................................
Machinery and other equipment ........................................
Other fixed assets ..............................................................
Inventories ...........................................................................
Valuables .............................................................................
Nonproduced assets ............................................................
Financial assets ...................................................................
Domestic ..............................................................................
Foreign .................................................................................
Liabilities ..............................................................................
Domestic ..............................................................................
Foreign .................................................................................
__________________________________________________________________________________________________________________________________
55
Supplement to the 2002 Government Finance Statistics Yearbook
Bolivia
218
Millions of Bolivianos / Year Ending December 31
Central government
State and Local governments **
1999
2000
2001
1999
2000
2001
General government
1999
2000
2001
TABLE 5. OUTLAYS BY FUNCTIONS
Total Outlays 6/.......................................................................
General public services........................................................
Public debt transactions .......................................................
Defense .................................................................................
Public order and safety .......................................................
Economic affairs .................................................................
Agriculture, forestry, fishing and hunting ..............................
Transport ..............................................................................
Communication ....................................................................
Environmental protection ...................................................
Housing and community amenities ...................................
Health ....................................................................................
Recreation, culture and religion .........................................
Education ..............................................................................
Social protection ..................................................................
7
701
7017
702
703
704
7042
7045
7046
705
706
707
708
709
710
11,167
2,035
628
858
768
1,795
291
826
...
...
173
426
38
2,280
2,794
12,314
2,017
891
865
939
1,855
365
997
...
...
278
1,287
43
2,443
2,588
14,090
2,590
1,103
1,047
1,014
2,027
374
768
...
...
269
1,398
43
2,797
2,906
4,623
534
66
0
9
972
128
513
...
...
604
562
143
1,594
205
5,045
536
88
0
5
1,170
194
729
...
...
722
650
136
1,640
186
6,116
655
130
0
8
1,699
256
945
...
...
778
715
162
1,820
278
13,438
...
...
...
...
...
...
...
...
...
...
...
...
...
...
14,897
...
...
...
...
...
...
...
...
...
...
...
...
...
...
17,046
...
...
...
...
...
...
...
...
...
...
...
...
...
...
TABLE 6. BALANCE SHEET
6
61
611
6111
6112
6113
612
613
614
62
621
622
63
631
632
Net worth ................................................................................
Nonfinancial assets .............................................................
Fixed assets .........................................................................
Buildings and structures .....................................................
Machinery and other equipment ........................................
Other fixed assets ..............................................................
Inventories ...........................................................................
Valuables .............................................................................
Nonproduced assets ............................................................
Financial assets ...................................................................
Domestic ..............................................................................
Foreign .................................................................................
Liabilities 7/...........................................................................
Domestic ..............................................................................
Foreign .................................................................................
...
...
...
...
...
...
...
...
...
...
...
...
27,092
7,876
19,216
...
...
...
...
...
...
...
...
...
...
...
...
31,214
10,462
20,752
...
...
...
...
...
...
...
...
...
...
...
...
36,760
14,076
22,684
...
...
...
...
...
...
...
...
...
...
...
...
1,261
739
522
...
...
...
...
...
...
...
...
...
...
...
...
1,577
1,121
455
...
...
...
...
...
...
...
...
...
...
...
...
1,802
1,217
585
...
...
...
...
...
...
...
...
...
...
...
...
28,352
8,615
19,737
...
...
...
...
...
...
...
...
...
...
...
...
32,790
11,583
21,207
...
...
...
...
...
...
...
...
...
...
...
...
38,562
15,293
23,269
6M9
Memorandum items:
Debt at face value ................................................................
27,092
31,214
36,760
1,261
1,577
1,802
28,352
32,790
38,562
Notes to the statistical tables:
32* = 32 - 3212 - 3222
** = Not consolidated.
... Indicates data can either not be calculated because details are not available in the GFSM 1986 classifications, or details are not available for the particular country.
For state and local governments data (and thus general government data), the non-availability of data is most likely due to the fact that the GFSM 1986 classification
categories do not provide sufficient details.
1/ For central government, social contributions by government as employer were eliminated in consolidation of the budgetary, extrabudgetary and social security subsectors.
Unlike in the GFSM 1986 methodology, these contributions are not eliminated in consolidation according to the GFSM 2001 methodology.
2/ Include the operations of market establishments on a net basis according to the GFSM 1986 methodology. According to GFSM 2001 methodology, the operations of
market establishments are included on a gross basis.
3/ For local governments data (and thus general government data) taxes on payroll and workforce, as well as taxes on international trade and transactions, are included in
this category.
4/ For local governments data (and thus general government data) fines, forfeits and penalties, as well as voluntary transfers other than grants, are included in this category.
5/ Not able to calculate because details are not available in the GFSM 1986 classifications. As a result, "property expense other than interest" is included in "use of goods
and services", and "miscellaneous other current expense" is included in "social benefits".
6/ Total outlays represent here expense plus the acquistion of nonfinancial assets. That is, the sales of nonfinancial assets are not taken into account because these details
are not available in the GFSM 1986 COFOG classification.
7/ Total liabilities are approximated by debt at face value.
__________________________________________________________________________________________________________________________________
56
Supplement to the 2002 Government Finance Statistics Yearbook
Israel
436
Units of General Government
Relative size of governments
in terms of gross expenditure in 2000
Reference
Number
10
Central Government Units Covered by General Budget
1.
Legislature, ministries, presidency, prime minister's office, and state
comptroller's office
30
40
50
60
70
80
90
100%
40
50
60
70
80
90
100%
Central government
Central Government Units with Individual Budgets
2.
Educational institution (Yad Yitschak Ben Tsvi)
3.
Holocaust Memorial Institute
4.
National Insurance Institute
5.
National Parks Authority
6.
Nature Reserves Authority
Local governments
Local Governments
7.
220 (approximately) units of local government (local councils, municipalities,
and regional councils)
8.
180 (approximately) religious councils
10
Data Coverage
20
30
Selected economic aggregates 2000
Data in the central government tables cover the operations of units 1 and 4. Unit 4
comprises social security funds. Data in the local government tables cover the operations
of units 7 and 8.
Data on interest include interest on indexed bonds. The capital protection component of
indexed bonds is classified with amortization payments.
Gross Domestic Product (GDP), current prices
GDP per capita
General government revenue
General government tax revenue
General government outlays
General government expense
General government cash deficit/surplus
Central government liabilities 6/
Currency unit per US$, average
Population
Data in these tables represent data reported for publication in the 2002 GFS Yearbook.
Additional information were subsequently provided by the country. Data may thus not
correspond exactly with those published in the 2002 GFS Yearbook.
Millions of New Sheqalim / Year Ending December 31
20
Central government
1999
2000
2001
Local governments
1999
2000
2001
443,048
70,437
50.9
34.8
51.5
48.8
-0.4
99.4
4.08
6.29
Million New Sheqalim
New Sheqalim
% of GDP
% of GDP
% of GDP
% of GDP
% of GDP
% of GDP
New Sheqalim
Million
General government
1999
2000
2001
STATEMENT OF GOVERNMENT OPERATIONS
...
...
...
...
...
...
...
...
...
II.
III.
6
61
62
63
IV.
1
11
12
13
14
STATEMENT OF OTHER ECONOMIC FLOWS
BALANCE SHEET
Net worth ................................................................................
Nonfinancial assets ................................................................
Financial assets .....................................................................
Liabilities ................................................................................
...
...
...
...
...
...
...
...
...
...
...
...
443,534
...
...
...
440,178
...
...
...
469,600
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
STATEMENT OF SOURCES AND USES OF CASH
Cash receipts from operating activities 1/ 2/......................
Taxes ...................................................................................
Social contributions 1/...........................................................
Grants ..................................................................................
Other receipts 2/...................................................................
185,514
123,956
24,266
12,967
24,325
206,693
142,511
27,028
12,645
24,509
206,910
142,505
29,027
11,534
23,844
31,107
10,701
0
13,210
7,196
32,655
11,703
0
13,166
7,786
...
...
...
...
...
202,771
134,657
24,266
12,327
31,521
225,494
154,214
27,028
11,957
32,295
...
...
...
...
...
2
21
22
24
25
26
27
28
Cash payments for operating activities 1/ 2/......................
Compensation of employees 1/............................................
Purchases of goods & services ............................................
Interest .................................................................................
Subsidies 2/..........................................................................
Grants ..................................................................................
Social benefits ......................................................................
Other payments ...................................................................
Adjustment to expense ........................................................
194,231
32,909
33,174
22,956
3,774
13,210
81,693
6,115
400
204,260
31,511
37,819
25,140
3,909
13,166
87,776
5,019
-80
222,244
36,347
39,263
25,207
3,169
12,878
97,297
8,083
0
24,210
11064
7343
1107
...
...
...
...
0
25,669
11591
7963
1249
...
...
...
...
0
...
...
...
...
...
...
...
...
...
204,591
43,973
40,517
24,063
...
...
...
...
400
216,075
43,102
45,782
26,389
...
...
...
...
-80
...
...
...
...
...
...
...
...
...
Net cash inflow from operating activites (=1-2) ..................
Net cash outflow from investments in nonfin. assets ......
-8,717
3,723
2,433
4,343
-15,334
2,043
6,897
6,091
6,986
6,785
...
...
-1,820
9,814
9,419
11,128
...
...
Cash surplus/deficit (=1-2-31) ...............................................
Net acquisition of financial assets other than cash .........
Net incurrence of liabilities .................................................
Domestic ..............................................................................
Foreign .................................................................................
Net cash inflow from financing activities (-32*+33) ............
Net change in the stock of cash (=3212+3222) ...................
-12,440
-3,742
7,970
9,117
-1,147
11,712
-728
-1,910
-5,929
1,761
4,345
-2,584
7,690
5,780
-17,377
-107
20,157
21,794
-1,637
20,264
2,887
806
0
...
...
...
...
...
201
0
...
...
...
...
...
...
...
...
...
...
...
...
-11,634
-3,742
...
...
...
...
...
-1,709
-5,929
...
...
...
...
...
...
...
...
...
...
...
...
I.
31
32*
33
331
332
__________________________________________________________________________________________________________________________________
57
Supplement to the 2002 Government Finance Statistics Yearbook
Israel
436
Millions of New Sheqalim / Year Ending December 31
Central government
1999
2000
2001
Local governments
1999
2000
2001
General government
1999
2000
2001
TABLE 1. REVENUE
1
11
111
1111
1112
112
113
114
1141
1142
115
116
12
121
122
13
131
132
133
14
141
142
143
144
145
Revenue 1/ 2/...........................................................................
Taxes .....................................................................................
Taxes on income, profits and capital gains ..........................
Individuals ..........................................................................
Corporations and other enterprises ...................................
Taxes on payroll and workforce ...........................................
Taxes on property ................................................................
Taxes on goods and services ..............................................
General value added, sales, or turnover taxes ..................
Excises ...............................................................................
Taxes on internnational trade and transactions ...................
Other taxes ..........................................................................
Social contributions 1/.........................................................
Social security contributions .................................................
Other social contributions .....................................................
Grants ...................................................................................
From foreign governments ...................................................
From international organizations ..........................................
From other general government units ..................................
Other revenue 2/...................................................................
Property income 2/................................................................
Sales of goods and services ................................................
Fines, penalties and forfeits .................................................
Voluntary transfers other than grants ...................................
Miscellaneous and unidentified revenue 3/...........................
185,514
123,956
62,087
45,483
12,622
4,180
1,430
54,153
45,883
6,519
1,246
860
24,266
24,266
0
12,967
12,327
0
640
24,325
11,079
12,062
901
0
283
206,693
142,511
77,433
54,035
18,308
4,608
640
57,503
48,994
6,595
1,324
1,003
27,028
27,028
0
12,645
11,957
0
688
24,509
8,614
14,876
875
0
144
206,910
142,505
77,511
55,735
17,443
4,729
785
57,353
48,666
6,601
1,256
871
29,027
29,027
0
11,534
11,534
0
0
23,844
6,869
15,486
653
0
836
31,107
10,701
0
0
0
...
10,340
0
...
...
...
361
0
0
0
13,210
0
0
13,210
7,196
0
0
...
...
7,196
32,655
11,703
0
0
0
...
11,302
0
...
...
...
401
0
0
0
13,166
0
0
13,166
7,786
0
0
...
...
7,786
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
202,771
134,657
62,087
45,483
12,622
...
11,770
54,153
...
...
...
1,221
24,266
24,266
0
12,327
12,327
0
0
31,521
11,079
12,062
...
...
7,479
225,494
154,214
77,433
54,035
18,308
...
11,942
57,503
...
...
...
1,404
27,028
27,028
0
11,957
11,957
0
0
32,295
8,614
14,876
...
...
7,930
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
194,231
32,909
30,512
2,397
33,174
...
22,956
3,774
13,210
13,210
11,108
2,102
81,693
6,115
...
6,115
...
6,115
400
204,260
31,511
29,156
2,355
37,819
...
25,140
3,909
13,166
13,166
11,150
2,016
87,776
5,019
...
5,019
...
5,019
-80
222,244
36,347
33,819
2,528
39,263
...
25,207
3,169
12,878
12,878
10,653
2,225
97,297
8,083
...
8,083
...
8,083
0
24,210
11064
...
...
7343
...
1107
...
...
640
640
0
...
...
...
...
...
...
0
25,669
11591
...
...
7963
...
1249
...
...
688
688
0
...
...
...
...
...
...
0
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
204,591
43,973
...
...
40,517
...
24,063
...
...
0
0
0
...
...
...
...
...
...
400
216,075
43,102
...
...
45,782
...
26,389
...
...
0
0
0
...
...
...
...
...
...
-80
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
-8,717
3,723
3,723
...
...
...
0
...
0
-4,470
-6,227
1,757
7,970
9,117
-1,147
2,433
4,343
4,343
...
...
...
0
...
0
-149
199
-348
1,761
4,345
-2,584
-15,334
2,043
2,043
...
...
...
0
...
0
2,780
3,937
-1,157
20,157
21,794
-1,637
6,897
6,091
...
...
...
...
...
...
...
...
...
...
...
...
...
6,986
6,785
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
-1,820
9,814
...
...
...
...
...
...
...
...
...
...
...
...
...
9,419
11,128
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
TABLE 2. EXPENSE BY ECONOMIC TYPE
Expense 1/ 2/...........................................................................
Compensation of employees ..............................................
Wages and salaries .............................................................
Social contributions 1/...........................................................
Use of goods and services .................................................
Consumption of fixed capital .............................................
Interest payments ................................................................
Subsidies 2/...........................................................................
Grants ...................................................................................
To other general government units ......................................
Current ...............................................................................
Capital ................................................................................
Social benefits ......................................................................
Other expense ......................................................................
Property expense other than interest 4/................................
Miscellaneous other expense ..............................................
Current 4/............................................................................
Capital ................................................................................
Adjustment to expense ..........................................................
TABLE 3. TRANSACTIONS IN ASSETS AND LIABILITIES
Change in net worth ..............................................................
3
Nonfinancial assets .............................................................
31
Fixed assets .........................................................................
311
Buildings and structures .....................................................
3111
Machinery and other equipment ........................................
3112
Other fixed assets ..............................................................
3113
Inventories ...........................................................................
312
Valuables .............................................................................
313
Nonproduced assets ............................................................
314
Financial assets ...................................................................
32
Domestic ..............................................................................
321
Foreign .................................................................................
322
Liabilities ..............................................................................
33
Domestic ..............................................................................
331
Foreign .................................................................................
332
2
21
211
212
22
23
24
25
26
263
2631
2632
27
28
281
282
2821
2822
__________________________________________________________________________________________________________________________________
58
Supplement to the 2002 Government Finance Statistics Yearbook
Israel
436
Millions of New Sheqalim / Year Ending December 31
Central government
1999
2000
2001
Local governments
1999
2000
2001
General government
1999
2000
2001
TABLE 5. OUTLAYS BY FUNCTIONS
Total Outlays 5/.......................................................................
General public services........................................................
Public debt transactions .......................................................
Defense .................................................................................
Public order and safety .......................................................
Economic affairs .................................................................
Agriculture, forestry, fishing and hunting ..............................
Transport ..............................................................................
Communication ....................................................................
Environmental protection ...................................................
Housing and community amenities ...................................
Health ....................................................................................
Recreation, culture and religion .........................................
Education ..............................................................................
Social protection ..................................................................
Adjustment to total outlays .................................................
7
701
7017
702
703
704
7042
7045
7046
705
706
707
708
709
710
197,954
29,412
22,956
34,021
6,853
12,481
1,742
3,942
...
...
6,490
27,160
1,962
27,829
51,270
476
208,603
32,127
25,140
36,185
7,419
12,248
1,622
4,621
...
...
6,347
28,023
1,837
28,236
56,441
-260
224,287
32,269
25,207
38,380
8,137
12,791
1,799
5,075
...
...
6,765
30,179
1,952
31,271
62,759
-216
30,709
5,625
1,107
172
421
2,803
69
2,381
...
...
3,468
250
5,037
9,766
3,167
0
32,903
...
1,249
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
215,453
...
24,063
...
...
...
...
...
...
...
...
...
...
...
...
228,340
...
26,389
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
TABLE 6. BALANCE SHEET
6
61
611
6111
6112
6113
612
613
614
62
621
622
63
631
632
Net worth ................................................................................
Nonfinancial assets .............................................................
Fixed assets .........................................................................
Buildings and structures .....................................................
Machinery and other equipment ........................................
Other fixed assets ..............................................................
Inventories ...........................................................................
Valuables .............................................................................
Nonproduced assets ............................................................
Financial assets ...................................................................
Domestic ..............................................................................
Foreign .................................................................................
Liabilities 6/...........................................................................
Domestic ..............................................................................
Foreign .................................................................................
...
...
...
...
...
...
...
...
...
...
...
...
443,534
330,062
113,472
...
...
...
...
...
...
...
...
...
...
...
...
440,178
328,534
111,644
...
...
...
...
...
...
...
...
...
...
...
...
469,600
348,388
121,212
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
6M9
Memorandum items:
Debt at face value .................................................................
443,534
440,178
469,600
...
...
...
...
...
...
Notes to the statistical tables:
32* = 32 - 3212 - 3222
... Indicates data can either not be calculated because details are not available in the GFSM 1986 classifications, or details are not available for the particular country.
For local governments data (and thus general government data), the non-availability of data is most likely due to the fact that the GFSM 1986 classification categories
do not provide sufficient details.
1/ For central government, social contributions by government as employer were eliminated in consolidation of the budgetary, extrabudgetary and social security subsectors.
Unlike in the GFSM 1986 methodology, these contributions are not eliminated in consolidation according to the GFSM 2001 methodology.
2/ Include the operations of market establishments on a net basis according to the GFSM 1986 methodology. According to GFSM 2001 methodology, the operations of
market establishments are included on a gross basis.
3/ Includes an adjustment to other revenue. For local governments data (and thus general government data) fines, forfeits and penalties, as well as voluntary transfers other
than grants, are included in this category.
4/ Not able to calculate because details are not available in the GFSM 1986 classifications. As a result, "property expense other than interest" is included in "use of goods
and services", and "miscellaneous other current expense" is included in "social benefits".
5/ Total outlays represent here expense plus the acquistion of nonfinancial assets. That is, the sales of nonfinancial assets are not taken into account because these details
are not available in the GFSM 1986 COFOG classification.
6/ Total liabilities are approximated by debt at face value.
__________________________________________________________________________________________________________________________________
59
Supplement to the 2002 Government Finance Statistics Yearbook
Russia
922
Units of General Government
Relative size of governments
in terms of gross expenditure in 2001
Reference
Number
Central Government Units Covered by General Budget
1.
Chief prosecuter's office, commissions, constitutional court, federal agencies,
federal assembly, high arbitrage court, ministries, president's office, state
committees, and supreme court
2.
Research units and universities
Central Government Units with Individual Budgets
3.
Extrabudgetary funds
4.
Mandatory medical insurance funds--federal and territorial
5.
Pension Fund of the Russian Federation
6.
Republican (Federal) Fund for Social Support of the Population
7.
Social Insurance Fund of the Russian Federation
Local Governments
8.
89 regional governments ("subjects"), including 10 autonomous okrugs,
2 cities, 6 krrays, one autonomous oblast, 49 oblasts, and 21 republics
9.
Extrabudgetary funds
10
30
40
50
60
70
80
90
100%
30
40
50
60
70
80
90
100%
Central government
Local
governments
10
Data Coverage
20
Selected economic aggregates 2001
Data in the central government tables for 2001 cover the operations of units 1 and 3-7.
Units 4-7 comprise social security funds. Data in local government tables cover the
operations of units 8 and 9.
Data for 1999, 2000, and 2001 are not strictly comparable: From 1999 onward, the
budgetary data include transactions of budgetary organizations related to own revenue
and its expenditure. Prior to 2000, local government debt guaranteed by the central
government is incurrectly included under central government debt. Central and local
government extrabudgetary data for 2001 include a wider coverage of off-budget
transactions of budgetary organizations.
Data in these tables represent data reported for publication in the 2002 GFS Yearbook.
Additional information were subsequently provided by the country. Data may thus not
correspond exactly with those published in the 2002 GFS Yearbook.
Millions of Rubles / Year Ending December 31
20
Gross Domestic Product (GDP), current prices
GDP per capita
General government revenue
General government tax revenue
General government outlays
General government expense
General government cash deficit/surplus
General government liabilities 5/
Currency unit per US$, average
Population
Central government
1999
2000
2001
Local governments
1999
2000
2001
9,041
62,611
39.7
25.4
37.2
32.5
2.7
51.0
29.2
144.4
Billion Rubles
Rubles
% of GDP
% of GDP
% of GDP
% of GDP
% of GDP
% of GDP
Rubles
Million
General government
1999
2000
2001
I.
STATEMENT OF GOVERNMENT OPERATIONS
...
...
...
...
...
...
...
...
...
II.
STATEMENT OF OTHER ECONOMIC FLOWS
...
...
...
...
...
...
...
...
...
III.
BALANCE SHEET
Net worth ................................................................................
...
...
...
Nonfinancial assets ................................................................
...
...
...
Financial assets .....................................................................
...
...
...
Liabilities ................................................................................ 4,859,125 4,540,378 4,413,559
...
...
...
62,513
...
...
...
179,774
...
...
...
200,280
...
...
...
...
...
...
...
...
...
... 4,720,152 4,613,839
6
61
62
63
IV.
STATEMENT OF SOURCES AND USES OF CASH
1
11
12
13
14
Cash receipts from operating activities 1/ 2/...................... 1,014,111 1,804,286 2,429,728
Taxes ................................................................................... 542,270 1,002,739 1,411,181
Social contributions 1/........................................................... 322,699 519,625 620,084
Grants ..................................................................................
12,613
8,787
2,751
Other receipts 2/................................................................... 136,529 273,135 395,712
659,551 1,065,002 1,391,438
513,083 771,128 882,946
0
0
0
77,866 101,224 230,098
68,602 192,650 278,394
... 2,767,982 3,588,317
... 1,773,867 2,294,127
... 519,625 620,084
...
8,705
0
... 465,785 674,106
2
21
22
24
25
26
27
28
Cash payments for operating activities 1/ 2/......................
Compensation of employees 1/............................................
Purchases of goods & services ............................................
Interest .................................................................................
Subsidies 2/..........................................................................
Grants ..................................................................................
Social benefits ......................................................................
Other payments ...................................................................
547,621
140,891
152,194
27,165
...
...
...
...
821,624 1,131,816
192,764 275,219
212,364 302,318
18,862
13,328
155,585 228,791
82
2,751
240,921 305,879
1,046
3,530
... 2,266,404 2,934,395
... 406,994 522,710
... 654,299 870,039
... 276,715 244,438
... 171,237 247,536
...
0
0
... 755,064 1,032,279
...
2,095
17,393
31
Net cash inflow from operating activites (=1-2) ..................
Net cash outflow from investments in nonfin. assets ......
35,665
41,369
258,200
77,808
394,300
159,060
111,930
89,347
243,378
169,802
259,622
249,624
...
...
501,578
247,610
653,922
408,684
Cash surplus/deficit (=1-2-31) ...............................................
Net acquisition of financial assets other than cash .........
Net incurrence of liabilities .................................................
Domestic ..............................................................................
Foreign .................................................................................
Net cash inflow from financing activities (-32*+33) ............
-5,704
17,689
93,694
-22,478
116,172
76,005
180,392
-106,334
-77,321
-109,339
32,018
29,013
235,240
-73,733
-260,024
-64,118
-195,906
-186,291
22,583
12,665
2,110
1,882
228
-10,555
73,576
22,014
-27,830
1,961
-29,791
-49,844
9,998
-134
-3,391
754
-4,145
-3,257
...
...
...
...
...
...
253,968
-84,320
-105,151
-107,378
2,227
-20,831
245,238
-73,867
-263,415
-63,364
-200,051
-189,548
Net change in the stock of cash (=3212+3222) ...................
70,301
209,405
48,949
12,028
23,732
6,741
...
233,137
55,690
32*
33
331
332
978,446 1,546,086 2,035,428
124,366 214,230 247,491
216,449 441,935 567,721
162,862 257,853 231,110
4,050
15,652
18,745
62,870 101,224 230,098
406,629 514,143 726,400
1,220
1,049
13,863
__________________________________________________________________________________________________________________________________
60
Supplement to the 2002 Government Finance Statistics Yearbook
Russia
922
Central government
1999
2000
2001
Local governments
1999
2000
2001
General government
1999
2000
2001
Revenue 1/ 2/........................................................................... 1,014,111 1,804,286 2,429,728
Taxes ..................................................................................... 542,270 1,002,739 1,411,181
Taxes on income, profits and capital gains .......................... 102,591 207,915 219,044
Individuals ..........................................................................
21,211
29,957
2,750
Corporations and other enterprises ...................................
81,380 177,958 216,294
Taxes on payroll and workforce ...........................................
0
0
0
Taxes on property ................................................................
2,938
4,653
5,657
Taxes on goods and services .............................................. 346,893 556,939 849,252
General value added, sales, or turnover taxes .................. 221,064 371,511 638,966
Excises ...............................................................................
94,798 148,045 206,610
Taxes on internnational trade and transactions ...................
87,646 230,808 333,073
Other taxes ..........................................................................
2,202
2,424
4,155
Social contributions 1/......................................................... 322,699 519,625 620,084
Social security contributions ................................................. 322,699 519,625 620,084
Other social contributions .....................................................
0
0
0
Grants ...................................................................................
12,613
8,787
2,751
From foreign governments ...................................................
12,613
8,705
0
From international organizations ..........................................
0
0
0
From other general government units ..................................
0
82
2,751
Other revenue 2/................................................................... 136,529 273,135 395,712
Property income 2/................................................................
55,525
80,487 102,369
Sales of goods and services ................................................
1,246
1,185
13,869
Fines, penalties and forfeits .................................................
9,727
6,736
3,920
Voluntary transfers other than grants ...................................
0
0
0
Miscellaneous and unidentified revenue ..............................
70,031 184,727 275,554
659,551 1,065,002 1,391,438
513,083 771,128 882,946
243,019 380,663 573,558
103,008 159,536 253,913
... 221,127 319,645
0
0
0
62,379
75,872 103,879
152,307 231,538 177,612
... 120,486
45,139
...
35,278
40,198
...
2,418
1,157
55,378
80,637
26,740
0
0
0
0
0
0
0
0
0
77,866 101,224 230,098
0
0
0
0
0
0
77,866 101,224 230,098
68,602 192,650 278,394
40,819 133,985 116,428
2,979
2,008
5,959
...
2,823
4,858
0
0
0
24,804
53,834 151,149
... 2,767,982 3,588,317
... 1,773,867 2,294,127
... 588,578 792,602
... 189,493 256,663
... 399,085 535,939
...
0
0
...
80,525 109,536
... 788,477 1,026,864
... 491,997 684,105
... 183,323 246,808
... 233,226 334,230
...
83,061
30,895
... 519,625 620,084
... 519,625 620,084
...
0
0
...
8,705
0
...
8,705
0
...
0
0
...
0
0
... 465,785 674,106
... 214,472 218,797
...
3,193
19,828
...
9,559
8,778
...
0
0
... 238,561 426,703
978,446 1,546,086 2,035,428
124,366 214,230 247,491
124,366 214,230 247,491
0
0
0
216,449 441,935 567,721
...
...
...
162,862 257,853 231,110
4,050
15,652
18,745
62,870 101,224 230,098
62,870 101,224 230,098
62,870 101,224 219,017
0
0
11,081
406,629 514,143 726,400
1,220
1,049
13,863
...
...
...
1,220
1,049
13,863
...
...
...
1,220
1,049
13,863
547,621
140,891
...
...
152,194
...
27,165
...
...
613
613
0
...
...
...
...
...
...
821,624 1,131,816
192,764 275,219
142,681 207,511
50,083
67,708
212,364 302,318
...
...
18,862
13,328
155,585 228,791
82
2,751
82
2,751
82
2,751
0
0
240,921 305,879
1,046
3,530
...
...
1,046
3,530
...
...
1,046
3,530
... 2,266,404 2,934,395
... 406,994 522,710
... 356,911 455,002
...
50,083
67,708
... 654,299 870,039
...
...
...
... 276,715 244,438
... 171,237 247,536
...
0
0
...
0
0
...
0
0
...
0
0
... 755,064 1,032,279
...
2,095
17,393
...
...
...
...
2,095
17,393
...
...
...
...
2,095
17,393
35,665
41,369
56,722
...
...
...
-15,336
...
-17
87,990
80,691
7,299
93,694
-22,478
116,172
111,930
89,347
...
...
...
...
...
...
...
24,693
...
...
2,110
1,882
228
243,378
169,802
170,638
...
...
...
0
...
-836
45,746
46,185
-439
-27,830
1,961
-29,791
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
Millions of Rubles / Year Ending December 31
TABLE 1. REVENUE
1
11
111
1111
1112
112
113
114
1141
1142
115
116
12
121
122
13
131
132
133
14
141
142
143
144
145
TABLE 2. EXPENSE BY ECONOMIC TYPE
2
21
211
212
22
23
24
25
26
263
2631
2632
27
28
281
282
2821
2822
Expense 1/ 2/...........................................................................
Compensation of employees ..............................................
Wages and salaries .............................................................
Social contributions 1/...........................................................
Use of goods and services .................................................
Consumption of fixed capital .............................................
Interest payments ................................................................
Subsidies 2/...........................................................................
Grants ...................................................................................
To other general government units ......................................
Current ...............................................................................
Capital ................................................................................
Social benefits ......................................................................
Other expense ......................................................................
Property expense other than interest 3/................................
Miscellaneous other expense ..............................................
Current 3/............................................................................
Capital ................................................................................
TABLE 3. TRANSACTIONS IN ASSETS AND LIABILITIES
3
31
311
3111
3112
3113
312
313
314
32
321
322
33
331
332
Change in net worth ..............................................................
Nonfinancial assets .............................................................
Fixed assets .........................................................................
Buildings and structures .....................................................
Machinery and other equipment ........................................
Other fixed assets ..............................................................
Inventories ...........................................................................
Valuables .............................................................................
Nonproduced assets ............................................................
Financial assets ...................................................................
Domestic ..............................................................................
Foreign .................................................................................
Liabilities ..............................................................................
Domestic ..............................................................................
Foreign .................................................................................
258,200
77,808
117,655
...
...
...
-48,339
...
8,492
103,071
106,207
-3,136
-77,321
-109,339
32,018
394,300
159,060
135,040
...
...
...
16,819
...
7,201
-24,784
3,035
-27,819
-260,024
-64,118
-195,906
259,622
249,624
250,743
...
...
...
-20
...
-1,099
6,607
4,993
1,614
-3,391
754
-4,145
501,578
247,610
288,293
...
...
...
-48,339
...
7,656
148,817
...
...
-105,151
-107,378
2,227
653,922
408,684
385,783
...
...
...
16,799
...
6,102
-18,177
...
...
-263,415
-63,364
-200,051
__________________________________________________________________________________________________________________________________
61
Supplement to the 2002 Government Finance Statistics Yearbook
Russia
922
Millions of Rubles / Year Ending December 31
Central government
1999
2000
2001
Local governments
1999
2000
2001
TABLE 5. OUTLAYS BY FUNCTIONS
Total Outlays 4/....................................................................... 1,045,501 1,672,354 2,202,868
7
General public services........................................................ 347,762 620,710 833,875
701
Public debt transactions ....................................................... 162,862 257,853 231,110
7017
Defense ................................................................................. 128,986 208,574 276,680
702
Public order and safety .......................................................
703
53,293
89,844 129,977
Economic affairs .................................................................
704
78,823 150,296 130,760
Agriculture, forestry, fishing and hunting ..............................
8,783
21,806
27,747
7042
Transport ..............................................................................
34,566
56,215
36,796
7045
Communication ....................................................................
7046
...
256
75
Environmental protection ...................................................
705
...
...
...
Housing and community amenities ...................................
706
10,094
9,634
6,912
Health ....................................................................................
707
12,629
14,427
20,203
Recreation, culture and religion .........................................
708
4,734
11,520
14,599
Education ..............................................................................
709
18,200
37,762
48,434
Social protection .................................................................. 390,980 529,587 741,428
710
638,270
90,581
27,165
936
19,045
116,086
21,744
51,640
...
...
129,695
90,160
21,880
126,660
43,227
TABLE 6. BALANCE SHEET
Net Worth ................................................................................
...
...
...
6
Nonfinancial assets .............................................................
61
...
...
...
Fixed assets .........................................................................
...
...
...
611
Buildings and structures .....................................................
6111
...
...
...
Machinery and other equipment ........................................
6112
...
...
...
Other fixed assets ..............................................................
6113
...
...
...
Inventories ...........................................................................
612
...
...
...
Valuables .............................................................................
613
...
...
...
Nonproduced assets ............................................................
614
...
...
...
Financial assets ...................................................................
62
...
...
...
Domestic ..............................................................................
621
...
...
...
Foreign .................................................................................
...
...
...
622
Liabilities 5/........................................................................... 4,859,125 4,540,378 4,413,559
63
Domestic .............................................................................. 914,425 805,286 745,858
631
Foreign ................................................................................. 3,944,700 3,735,092 3,667,701
632
Memorandum items:
Debt at face value ................................................................. 4,859,125 4,540,378 4,413,559
6M9
General government
1999
2000
2001
992,283 1,396,583
132,636 247,291
18,862
13,328
647
773
27,255
35,936
225,803 386,038
33,971
39,413
120,618 141,007
990
1,163
...
...
203,785 203,088
131,010 150,220
34,561
40,687
176,643 223,291
59,943 109,259
... 2,563,331 3,366,602
... 652,040 848,317
... 276,715 244,438
... 209,221 277,453
... 117,099 165,913
... 376,099 516,798
...
55,777
67,160
... 176,833 177,803
...
1,246
1,238
...
...
...
... 213,419 210,000
... 145,437 170,423
...
46,081
55,286
... 214,405 271,725
... 589,530 850,687
...
...
...
...
...
...
...
...
...
...
...
...
62,513
43,642
18,871
...
...
...
...
...
...
...
...
...
...
...
...
179,774
153,442
26,332
...
...
...
...
...
...
...
...
...
...
...
...
200,280
169,331
30,949
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
... 4,720,152 4,613,839
... 958,728 915,189
... 3,761,424 3,698,650
62,513
179,774
200,280
... 4,720,152 4,613,839
Notes to the statistical tables:
32* = 32 - 3212 - 3222
... Indicates data can either not be calculated because details are not available in the GFSM 1986 classifications, or details are not available for the particular country.
For local governments data (and thus general government data), the non-availability of data is most likely due to the fact that the GFSM 1986 classification categories
do not provide sufficient details.
1/ For central government, social contributions by government as employer were eliminated in consolidation of the budgetary, extrabudgetary and social security subsectors.
Unlike in the GFSM 1986 methodology, these contributions are not eliminated in consolidation according to the GFSM 2001 methodology.
2/ Include the operations of market establishments on a net basis according to the GFSM 1986 methodology. According to GFSM 2001 methodology, the operations of
market establishments are included on a gross basis.
3/ Not able to calculate because details are not available in the GFSM 1986 classifications. As a result, "property expense other than interest" is included in "use of goods
and services", and "miscellaneous other current expense" is included in "social benefits".
4/ Total outlays represent here expense plus the acquistion of nonfinancial assets. That is, the sales of nonfinancial assets are not taken into account because these details
are not available in the GFSM 1986 COFOG classification.
5/ Total liabilities are approximated by debt at face value.
__________________________________________________________________________________________________________________________________
62
Supplement to the 2002 Government Finance Statistics Yearbook
South Africa
199
Units of General Government
Relative size of governments
in terms of gross expenditure in 2001
Reference
Number
10
Central Government Units Covered by General Budget
1.
National budgetary accounts comprising 33 government departments, standing
appropriations, and statutory payments
Data Coverage
III.
BALANCE SHEET
6
61
62
63
IV.
Net worth ................................................................................
Nonfinancial assets ................................................................
Financial assets .....................................................................
Liabilities ................................................................................
70
80
90
100%
20
30
40
50
60
70
80
90
100%
Selected economic aggregates 2001
Data in these tables represent data reported for publication in the 2002 GFS Yearbook.
Additional information were subsequently provided by the country. Data may thus not
correspond exactly with those published in the 2002 GFS Yearbook.
STATEMENT OF OTHER ECONOMIC FLOWS
60
Gross Domestic Product (GDP), current prices
GDP per capita
General government revenue
General government tax revenue
General government outlays
General government expense
General government cash deficit/surplus
General government liabilities 7/
Currency unit per US$, average
Population
Data in the central government tables cover the operations of units 1-3; unit 2 is extrabudgetary, and unit 3 comprises social security funds. Data in the state government
tables cover the operations of unit 4 and are based on information from all provincial
governments. Data in the local government tables cover the operations of unit 5 and
are based on an annual stratified sample survey that is supplemented by a survey of
all local governments every four years. Financial reporting of newly demarcated local
governments (reduced to 284) took effect from July 2001.
II.
50
Local governments
10
STATEMENT OF GOVERNMENT OPERATIONS
40
State
governments
State and Local Governments
4.
9 provincial governments
5.
284 local governments
I.
30
Central government
Central Government Units with Individual Budgets
2.
Extrabudgetary accounts
3.
Social security funds
Millions of Rand / Year Beginning April 1
20
Central government
State and Local governments **
1999
2000
2001
1999
2000
2001
...
...
...
...
...
...
975,196
21,999
30.9
27.6
32.0
29.9
-1.0
50.0
8.61
44.33
Million Rand
Rand
% of GDP
% of GDP
% of GDP
% of GDP
% of GDP
% of GDP
Rand
Million
General government
1999
2000
2001
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
390,438
...
...
...
417,453
...
...
...
460,286
...
...
...
20,905
...
...
...
22,421
...
...
...
26,868
...
...
...
411,343
...
...
...
439,874
...
...
...
487,154
STATEMENT OF SOURCES AND USES OF CASH
1
11
12
13
14
Cash receipts from operating activities 1/ 2/......................
Taxes ...................................................................................
Social contributions 1/...........................................................
Grants ..................................................................................
Other receipts 2/...................................................................
223,897
201,404
4,293
983
17,217
238,355
220,981
4,438
1,161
11,775
273,136
253,592
4,969
1,026
13,549
135,275
15,516
0
104,926
14,833
144,471
15,012
0
114,129
15,330
156,475
15,586
0
127,611
13,278
253,713
216,920
4,293
450
32,050
268,056
235,993
4,438
520
27,105
301,217
268,775
4,969
243
27,230
2
21
22
24
25
26
27
28
Cash payments for operating activities 1/ 2/......................
Compensation of employees 1/............................................
Purchases of goods & services ............................................
Interest .................................................................................
Subsidies 2/..........................................................................
Grants ..................................................................................
Social benefits ......................................................................
Other payments ...................................................................
231,967
36,563
22,658
44,431
5,996
109,276
8,903
4,140
252,165
32,429
36,809
46,497
4,324
120,285
8,770
3,051
275,810
35,901
44,098
47,687
4,676
132,942
8,718
1,788
123,328
72,398
21,733
2,580
...
...
...
...
133,078
75,238
24,754
2,484
...
...
...
...
143,955
80,895
28,352
1,961
...
...
...
...
249,836
108,961
44,391
47,011
...
...
...
...
270,473
107,667
61,563
48,981
...
...
...
...
291,371
116,796
72,450
49,648
...
...
...
...
31
Net cash inflow from operating activites (=1-2) ..................
Net cash outflow from investments in nonfin. assets ......
-8,070
4,434
-13,810
6,069
-2,674
6,838
11,947
11,528
11,393
9,542
12,520
12,974
3,877
15,962
-2,417
15,611
9,846
19,812
Cash surplus/deficit (=1-2-31) ...............................................
Net acquisition of financial assets other than cash .........
Net incurrence of liabilities .................................................
Domestic ..............................................................................
Foreign .................................................................................
Net cash inflow from financing activities (-32*+33) ............
-12,504
-814
14,272
3,776
10,496
15,086
-19,879
-573
14,584
11,947
2,637
15,157
-9,512
-19
10,933
-22,245
33,178
10,952
419
50
3,285
3,285
0
3,235
1,851
131
1,516
1,516
0
1,385
-454
136
4,447
4,447
0
4,311
-12,085
-764
17,557
7,061
10,496
18,321
-18,028
-442
16,100
13,463
2,637
16,542
-9,966
117
15,380
-17,798
33,178
15,263
Net change in the stock of cash (=3212+3222) ...................
2,582
-4,722
1,440
3,654
3,236
3,857
6,236
-1,486
5,297
32*
33
331
332
__________________________________________________________________________________________________________________________________
63
Supplement to the 2002 Government Finance Statistics Yearbook
South Africa
199
Millions of Rand / Year Beginning April 1
Central government
State and Local governments **
1999
2000
2001
1999
2000
2001
General government
1999
2000
2001
TABLE 1. REVENUE
1
11
111
1111
1112
112
113
114
1141
1142
115
116
12
121
122
13
131
132
133
14
141
142
143
144
145
Revenue 1/ 2/...........................................................................
Taxes .....................................................................................
Taxes on income, profits and capital gains ..........................
Individuals ..........................................................................
Corporations and other enterprises ...................................
Taxes on payroll and workforce ...........................................
Taxes on property ................................................................
Taxes on goods and services ..............................................
General value added, sales, or turnover taxes ..................
Excises ...............................................................................
Taxes on internnational trade and transactions ...................
Other taxes 3/.......................................................................
Social contributions 1/.........................................................
Social security contributions .................................................
Other social contributions .....................................................
Grants ...................................................................................
From foreign governments ...................................................
From international organizations ..........................................
From other general government units ..................................
Other revenue 2/...................................................................
Property income 2/................................................................
Sales of goods and services ................................................
Fines, penalties and forfeits .................................................
Voluntary transfers other than grants ...................................
Miscellaneous and unidentified revenue 4/...........................
223,897
201,404
116,149
85,378
30,314
0
3,808
73,972
48,377
22,776
5,856
1,619
4,293
4,293
0
983
450
0
533
17,217
8,386
8,719
112
0
0
238,355
220,981
126,144
86,017
38,279
1,258
3,978
80,820
54,455
23,258
7,219
1,562
4,438
4,438
0
1,161
520
0
641
11,775
4,698
6,963
114
0
0
273,136
253,189
147,334
89,802
55,082
2,725
4,628
88,767
61,114
24,353
7,970
1,765
4,969
4,969
0
1,026
243
0
783
13,952
7,282
6,507
163
0
0
135,275
15,516
0
0
0
...
10,767
1,565
...
...
...
3,184
0
0
0
104,926
0
0
104,926
14,833
5,165
8,322
1,255
...
91
144,471
15,012
0
0
0
...
9,698
1,804
...
...
...
3,510
0
0
0
114,129
0
0
114,129
15,330
3,966
9,765
1,492
...
107
156,475
15,586
0
0
0
...
8,885
3,432
...
...
...
3,269
0
0
0
127,611
0
0
127,611
13,278
3,265
9,142
656
...
215
253,713
216,920
116,149
85,378
30,314
...
14,575
75,537
...
...
...
4,803
4,293
4,293
0
450
450
0
0
32,050
13,551
17,041
1,367
...
91
268,056
235,993
126,144
86,017
38,279
...
13,676
82,624
...
...
...
5,072
4,438
4,438
0
520
520
0
0
27,105
8,664
16,728
1,606
...
107
301,217
268,775
147,334
89,802
55,082
...
13,513
92,199
...
...
...
5,034
4,969
4,969
0
243
243
0
0
27,230
10,547
15,649
819
...
215
231,967
36,563
...
...
22,658
...
44,431
5,996
109,276
103,510
101,080
2,430
8,903
4,140
...
4,140
...
4,140
252,165
32,429
...
...
36,809
...
46,497
4,324
120,285
113,459
112,676
783
8,770
3,051
...
3,051
...
3,051
275,810
35,901
...
...
44,098
...
47,687
4,676
132,942
126,274
122,411
3,863
8,718
1,788
...
1,788
...
1,788
123,328
72,398
...
...
21,733
...
2,580
...
1,949
1,949
1,890
59
20,220
...
...
...
...
...
133,078
75,238
...
...
24,754
...
2,484
...
1,311
1,311
1,311
0
21,519
...
...
...
...
...
143,955
80,895
...
...
28,352
...
1,961
...
2,120
2,120
2,120
0
23,463
...
...
...
...
...
249,836
108,961
...
...
44,391
...
47,011
...
5,766
0
0
0
29,123
...
...
...
...
...
270,473
107,667
...
...
61,563
...
48,981
...
6,826
0
0
0
30,289
...
...
...
...
...
291,371
116,796
...
...
72,450
...
49,648
...
6,668
0
0
0
32,181
...
...
...
...
...
-8,070
4,434
...
...
...
...
...
...
...
1,768
1,768
0
14,272
3,776
10,496
-13,810
6,069
...
...
...
...
...
...
...
-5,295
-5,295
0
14,584
11,947
2,637
-2,675
6,838
...
...
...
...
...
...
...
1,420
1,420
0
10,933
-22,245
33,178
11,947
11,528
...
...
...
...
...
...
...
3,704
3,704
0
3,285
3,285
0
11,393
9,542
...
...
...
...
...
...
...
3,367
3,367
0
1,516
1,516
0
12,520
12,974
...
...
...
...
...
...
...
3,993
3,993
0
4,447
4,447
0
3,877
15,962
...
...
...
...
...
...
...
5,472
5,472
0
17,557
7,061
10,496
-2,417
15,611
...
...
...
...
...
...
...
-1,928
-1,928
0
16,100
13,463
2,637
9,845
19,812
...
...
...
...
...
...
...
5,413
5,413
0
15,380
-17,798
33,178
TABLE 2. EXPENSE BY ECONOMIC TYPE
2
21
211
212
22
23
24
25
26
263
2631
2632
27
28
281
282
2821
2822
Expense 1/ 2/...........................................................................
Compensation of employees ..............................................
Wages and salaries .............................................................
Social contributions 1/...........................................................
Use of goods and services .................................................
Consumption of fixed capital .............................................
Interest payments ................................................................
Subsidies 2/...........................................................................
Grants ...................................................................................
To other general government units ......................................
Current ...............................................................................
Capital ................................................................................
Social benefits ......................................................................
Other expense ......................................................................
Property expense other than interest 5/................................
Miscellaneous other expense ..............................................
Current 5/............................................................................
Capital ................................................................................
TABLE 3. TRANSACTIONS IN ASSETS AND LIABILITIES
3
31
311
3111
3112
3113
312
313
314
32
321
322
33
331
332
Change in net worth ..............................................................
Nonfinancial assets .............................................................
Fixed assets .........................................................................
Buildings and structures .....................................................
Machinery and other equipment ........................................
Other fixed assets ..............................................................
Inventories ...........................................................................
Valuables .............................................................................
Nonproduced assets ............................................................
Financial assets ...................................................................
Domestic ..............................................................................
Foreign .................................................................................
Liabilities ..............................................................................
Domestic ..............................................................................
Foreign .................................................................................
__________________________________________________________________________________________________________________________________
64
Supplement to the 2002 Government Finance Statistics Yearbook
South Africa
199
Millions of Rand / Year Beginning April 1
TABLE 5. OUTLAYS BY FUNCTIONS
Total Outlays 6/.......................................................................
7
General public services........................................................
701
Public debt transactions .......................................................
7017
Defense .................................................................................
702
Public order and safety .......................................................
703
Economic affairs .................................................................
704
Agriculture, forestry, fishing and hunting ..............................
7042
Transport ..............................................................................
7045
Communication ....................................................................
7046
Environmental protection ...................................................
705
Housing and community amenities ...................................
706
Health ....................................................................................
707
Recreation, culture and religion .........................................
708
Education ..............................................................................
709
Social protection ..................................................................
710
Adjustment to total outlays .................................................
Central government
State and Local governments **
1999
2000
2001
1999
2000
2001
General government
1999
2000
2001
236,959
154,971
44,431
11,153
23,041
11,029
1,599
5,434
...
...
6,654
5,211
1,583
13,486
9,860
-29
258,740
...
...
...
...
...
...
...
...
...
...
...
...
...
...
283,189
...
...
...
...
...
...
...
...
...
...
...
...
...
...
134,962
...
...
...
...
...
...
...
...
...
...
...
...
...
...
142,723
...
...
...
...
...
...
...
...
...
...
...
...
...
...
157,039
...
...
...
...
...
...
...
...
...
...
...
...
...
...
266,462
...
...
...
...
...
...
...
...
...
...
...
...
...
...
286,693
...
...
...
...
...
...
...
...
...
...
...
...
...
...
311,834
...
...
...
...
...
...
...
...
...
...
...
...
...
...
TABLE 6. BALANCE SHEET
6
61
611
6111
6112
6113
612
613
614
62
621
622
63
631
632
Net Worth ................................................................................
Nonfinancial asstes ..............................................................
Fixed assets ..........................................................................
Buildings and structures .....................................................
Machinery and other equipment ........................................
Other fixed assets ..............................................................
Inventories ............................................................................
Valuables ..............................................................................
Nonproduced assets .............................................................
Financial assets ....................................................................
Domestic ...............................................................................
Foreign ..................................................................................
Liabilities 7/............................................................................
Domestic ...............................................................................
Foreign ..................................................................................
...
...
...
...
...
...
...
...
...
...
...
...
390,438
364,639
25,799
...
...
...
...
...
...
...
...
...
...
...
...
417,453
385,515
31,938
...
...
...
...
...
...
...
...
...
...
...
...
460,286
378,277
82,009
...
...
...
...
...
...
...
...
...
...
...
...
20,905
20,905
0
...
...
...
...
...
...
...
...
...
...
...
...
22,421
22,421
0
...
...
...
...
...
...
...
...
...
...
...
...
26,868
26,868
0
...
...
...
...
...
...
...
...
...
...
...
...
411,343
385,544
25,799
...
...
...
...
...
...
...
...
...
...
...
...
439,874
407,936
31,938
...
...
...
...
...
...
...
...
...
...
...
...
487,154
405,145
82,009
6M9
Memorandum items:
Debt at face value ..............................................................
390,438
417,453
460,286
20,905
22,421
26,868
411,343
439,874
487,154
Notes to the statistical tables:
32* = 32 - 3212 - 3222
** = Not consolidated.
... Indicates data can either not be calculated because details are not available in the GFSM 1986 classifications, or details are not available for the particular country.
For state and local governments data (and thus general government data), the non-availability of data is most likely due to the fact that the GFSM 1986 classification
categories do not provide sufficient details.
1/ For central government, social contributions by government as employer were eliminated in consolidation of the budgetary, extrabudgetary and social security subsectors.
Unlike in the GFSM 1986 methodology, these contributions are not eliminated in consolidation according to the GFSM 2001 methodology.
2/ Include the operations of market establishments on a net basis according to the GFSM 1986 methodology. According to GFSM 2001 methodology, the operations of
market establishments are included on a gross basis.
3/ For state and local governments, taxes on payroll and workforce and taxes on international trade and transactions are included in this category.
4/ For local governments data (and thus general government data) fines, forfeits and penalties, as well as voluntary transfers other than grants, are included in this category.
5/ Not able to calculate because details are not available in the GFSM 1986 classifications. As a result, "property expense other than interest" is included in "use of goods
and services", and "miscellaneous other current expense" is included in "social benefits".
6/ Total outlays represent here expense plus the acquistion of nonfinancial assets. That is, the sales of nonfinancial assets are not taken into account because these details
are not available in the GFSM 1986 COFOG classification.
7/ Total liabilities are approximated by debt at face value.
__________________________________________________________________________________________________________________________________
65
Supplement to the 2002 Government Finance Statistics Yearbook
Switzerland
146
Units of General Government
Relative size of governments
in terms of gross expenditure in 2000
Reference
Number
Central Government Units Covered by General Budget
1.
Departments, federal assembly, federal council, and judiciary
10
10
III.
BALANCE SHEET
6
61
62
63
IV.
Net worth ................................................................................
Nonfinancial assets ................................................................
Financial assets .....................................................................
Liabilities ................................................................................
70
80
90
100%
20
30
40
50
60
70
80
90
100%
Gross Domestic Product (GDP), current prices
GDP per capita
General government revenue
General government tax revenue
General government outlays
General government expense
General government cash deficit/surplus
General government liabilities 6/
Currency unit per US$, average
Population
Data in these tables represent data reported for publication in the 2002 GFS Yearbook.
Additional information were subsequently provided by the country. Data may thus not
correspond exactly with those published in the 2002 GFS Yearbook.
STATEMENT OF OTHER ECONOMIC FLOWS
60
Selected economic aggregates 2000
Data in the central government tables cover the operations of units 1-4, but exclude
revenue of unit 2. Units 3-4 comprise social security funds. Data in the state and local
government tables cover the operations of units 5-6. State government data are based
on information from all canton governments, and local government data are based on
information from approximately 80 percent of local governments and on sample-based
estimates for the remainder
STATEMENT OF GOVERNMENT OPERATIONS
50
Local governments
Data Coverage
II.
40
State governments
State and Local Governments
5.
26 cantons
6.
3,000 (approximately) communes
I.
30
Central government
Central Government Units with Individual Budgets
2.
Federal Alcohol Administration
3.
Health insurance
4.
Social security schemes (old age and survivors' insurance, disability insurance,
allocations for loss of income for the military, and unemployment insurance)
Millions of Francs / Year Ending December 31
20
Central government
State and Local governments **
1998
1999
2000
1998
1999
2000
...
...
...
...
...
...
404.4
56,402
44.4
23.7
41.5
39.0
3.1
52.0
1.69
7.17
Billion Francs
Francs
% of GDP
% of GDP
% of GDP
% of GDP
% of GDP
% of GDP
Francs
Million
General government
1998
1999
2000
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
109,620
...
...
...
102,254
...
...
...
108,108
...
...
...
101,797
...
...
...
101,394
...
...
...
102,261
...
...
...
211,417
...
...
...
203,648
...
...
...
210,369
STATEMENT OF SOURCES AND USES OF CASH
1
11
12
13
14
Cash receipts from operating activities 1/ 2/......................
Taxes ...................................................................................
Social contributions 1/...........................................................
Grants ..................................................................................
Other receipts 2/...................................................................
105,997
40,152
47,582
11,893
6,370
106,801
39,221
47,630
13,564
6,386
117,172
46,795
48,603
14,536
7,238
92,378
44,529
0
23,798
24,051
97,789
47,049
0
25,852
24,888
102,297
49,076
0
26,593
26,628
163,839
84,681
47,582
1,155
30,421
166,610
86,270
47,630
1,436
31,274
179,544
95,871
48,603
1,204
33,866
2
21
22
24
25
26
27
28
Cash payments for operating activities 1/ 2/......................
Compensation of employees 1/............................................
Purchases of goods & services ............................................
Interest .................................................................................
Subsidies 2/..........................................................................
Grants ..................................................................................
Social benefits ......................................................................
Other payments ...................................................................
106,717
6,312
25,396
3,507
6,464
23,028
40,742
1,268
106,734
6,303
24,999
3,729
3,941
24,947
41,427
1,388
107,684
5,405
24,486
3,664
3,999
25,912
42,194
2,024
84,934
35,868
14,190
4,641
...
...
...
...
87,119
36,146
14,833
4,508
...
...
...
...
90,112
37,289
15,538
4,434
...
...
...
...
157,115
42,180
39,586
8,148
...
...
...
...
155,873
42,449
39,832
8,237
...
...
...
...
157,871
42,694
40,024
8,098
...
...
...
...
31
Net cash inflow from operating activites (=1-2) ..................
Net cash outflow from investments in nonfin. assets ......
-720
688
67
736
9,488
265
7,444
9,278
10,670
9,131
12,185
8,684
6,724
9,966
10,737
9,867
21,673
8,949
Cash surplus/deficit (=1-2-31) ...............................................
Net acquisition of financial assets other than cash .........
Net incurrence of liabilities .................................................
Domestic 3/...........................................................................
Foreign .................................................................................
Net cash inflow from financing activities (-32*+33) ............
-1,408
-3,407
-1,999
-1,999
0
1,408
-669
-1,734
-1,065
-1,065
0
669
9,223
-2,722
-11,945
-11,945
0
-9,223
-1,834
243
2,077
2,077
0
1,834
1,539
-153
-1,692
-1,692
0
-1,539
3,501
-655
-4,156
-4,156
0
-3,501
-3,242
-3,164
78
78
0
3,242
870
-1,887
-2,757
-2,757
0
-870
12,724
-3,377
-16,101
-16,101
0
-12,724
Net change in the stock of cash (=3212+3222) ...................
0
0
0
0
0
0
0
0
0
32*
33
331
332
__________________________________________________________________________________________________________________________________
66
Supplement to the 2002 Government Finance Statistics Yearbook
Switzerland
146
Millions of Francs / Year Ending December 31
Central government
State and Local governments **
1998
1999
2000
1998
1999
2000
General government
1998
1999
2000
TABLE 1. REVENUE
1
11
111
1111
1112
112
113
114
1141
1142
115
116
12
121
122
13
131
132
133
14
141
142
143
144
145
Revenue 1/ 2/...........................................................................
Taxes .....................................................................................
Taxes on income, profits and capital gains ..........................
Individuals ..........................................................................
Corporations and other enterprises ...................................
Taxes on payroll and workforce ...........................................
Taxes on property ................................................................
Taxes on goods and services ..............................................
General value added, sales, or turnover taxes ..................
Excises ...............................................................................
Taxes on internnational trade and transactions ...................
Other taxes ..........................................................................
Social contributions 1/.........................................................
Social security contributions .................................................
Other social contributions .....................................................
Grants ...................................................................................
From foreign governments ...................................................
From international organizations ..........................................
From other general government units ..................................
Other revenue 2/...................................................................
Property income 2/................................................................
Sales of goods and services ................................................
Fines, penalties and forfeits .................................................
Voluntary transfers other than grants ...................................
Miscellaneous and unidentified revenue ..............................
105,997
40,152
14,564
11,178
3,386
0
3,281
21,462
13,287
6,932
845
0
47,582
47,582
0
11,893
0
0
11,893
6,370
4,622
1,029
18
0
701
106,801
39,221
12,038
7,809
4,229
0
2,681
23,453
15,060
7,137
1,049
0
47,630
47,630
0
13,564
0
0
13,564
6,386
4,648
1,111
8
0
619
117,172
46,795
16,850
11,945
4,905
0
3,629
25,271
16,594
7,110
1,045
0
48,603
48,603
0
14,536
0
0
14,536
7,238
5,684
1,026
9
0
519
92,378
44,529
34,732
30,237
...
0
7,778
2,019
0
0
0
0
0
0
0
23,798
1,155
0
22,643
24,051
4,949
19,102
0
0
0
97,789
47,049
36,458
31,005
...
0
8,472
2,119
0
0
0
0
0
0
0
25,852
1,436
0
24,416
24,888
5,451
19,437
0
0
0
102,297
49,076
38,815
32,280
...
0
8,121
2,140
0
0
0
0
0
0
0
26,593
1,204
0
25,389
26,628
6,523
20,105
0
0
0
163,839
84,681
49,296
41,415
...
0
11,059
23,481
13,287
6,932
845
0
47,582
47,582
0
1,155
1,155
0
0
30,421
9,571
20,131
18
0
701
166,610
86,270
48,496
38,814
...
0
11,153
25,572
15,060
7,137
1,049
0
47,630
47,630
0
1,436
1,436
0
0
31,274
10,099
20,548
8
0
619
179,544
95,871
55,665
44,225
...
0
11,750
27,411
16,594
7,110
1,045
0
48,603
48,603
0
1,204
1,204
0
0
33,866
12,207
21,131
9
0
519
106,717
6,312
5,461
851
25,396
...
3,507
6,464
23,028
21,123
18,545
2,578
40,742
1,268
...
1,268
...
1,268
106,734
6,303
5,481
822
24,999
...
3,729
3,941
24,947
23,009
20,259
2,750
41,427
1,388
...
1,388
...
1,388
107,684
5,405
4,567
838
24,486
...
3,664
3,999
25,912
23,981
21,459
2,522
42,194
2,024
...
2,024
...
2,024
84,934
35,868
...
...
14,190
...
4,641
...
...
13,413
12,436
977
...
...
...
...
...
...
87,119
36,146
...
...
14,833
...
4,508
...
...
14,971
13,965
1,006
...
...
...
...
...
...
90,112
37,289
...
...
15,538
...
4,434
...
...
15,944
15,052
892
...
...
...
...
...
...
157,115
42,180
...
...
39,586
...
8,148
...
...
0
0
0
...
...
...
...
...
...
155,873
42,449
...
...
39,832
...
8,237
...
...
0
0
0
...
...
...
...
...
...
157,871
42,694
...
...
40,024
...
8,098
...
...
0
0
0
...
...
...
...
...
...
-720
688
314
...
...
...
-29
...
403
-3,407
-3,109
-298
-1,999
-1,999
0
67
736
263
...
...
...
-22
...
495
-1,734
-1,437
-297
-1,065
-1,065
0
9,488
265
111
...
...
...
-30
...
184
-2,722
-2,675
-47
-11,945
-11,945
0
7,444
9,278
...
...
...
...
...
...
...
243
...
...
2,077
2,077
0
10,670
9,131
...
...
...
...
...
...
...
-153
...
...
-1,692
-1,692
0
12,185
8,684
...
...
...
...
...
...
...
-655
...
...
-4,156
-4,156
0
6,724
9,966
...
...
...
...
...
...
...
-3,164
...
...
78
78
0
10,737
9,867
...
...
...
...
...
...
...
-1,887
...
...
-2,757
-2,757
0
21,673
8,949
...
...
...
...
...
...
...
-3,377
...
...
-16,101
-16,101
0
TABLE 2. EXPENSE BY ECONOMIC TYPE
2
21
211
212
22
23
24
25
26
263
2631
2632
27
28
281
282
2821
2822
Expense 1/ 2/...........................................................................
Compensation of employees ..............................................
Wages and salaries .............................................................
Social contributions 1/...........................................................
Use of goods and services .................................................
Consumption of fixed capital .............................................
Interest payments ................................................................
Subsidies 2/...........................................................................
Grants ...................................................................................
To other general government units ......................................
Current ...............................................................................
Capital ................................................................................
Social benefits ......................................................................
Other expense ......................................................................
Property expense other than interest 4/................................
Miscellaneous other expense ..............................................
Current 4/............................................................................
Capital ................................................................................
TABLE 3. TRANSACTIONS IN ASSETS AND LIABILITIES
3
31
311
3111
3112
3113
312
313
314
32
321
322
33
331
332
Change in net worth ..............................................................
Nonfinancial assets .............................................................
Fixed assets .........................................................................
Buildings and structures .....................................................
Machinery and other equipment ........................................
Other fixed assets ..............................................................
Inventories ...........................................................................
Valuables .............................................................................
Nonproduced assets ............................................................
Financial assets ...................................................................
Domestic ..............................................................................
Foreign .................................................................................
Liabilities ..............................................................................
Domestic 3/...........................................................................
Foreign .................................................................................
__________________________________________________________________________________________________________________________________
67
Supplement to the 2002 Government Finance Statistics Yearbook
Switzerland
146
Millions of Francs / Year Ending December 31
Central government
State and Local governments **
1998
1999
2000
1998
1999
2000
General government
1998
1999
2000
TABLE 5. OUTLAYS BY FUNCTIONS
7
701
7017
702
703
704
7042
7045
7046
705
706
707
708
709
710
Total Outlays 5/.......................................................................
General public services........................................................
Public debt transactions .......................................................
Defense .................................................................................
Public order and safety .......................................................
Economic affairs .................................................................
Agriculture, forestry, fishing and hunting ..............................
Transport ..............................................................................
Communication ....................................................................
Environmental protection ...................................................
Housing and community amenities ...................................
Health ....................................................................................
Recreation, culture and religion .........................................
Education ..............................................................................
Social protection ..................................................................
107,454
11,207
3,507
5,353
487
13,001
4,118
8,277
...
...
738
21,318
465
2,474
52,411
107,526
12,911
3,729
4,988
508
11,290
4,389
6,250
...
...
814
21,059
488
2,619
52,849
108,024
14,121
3,664
5,004
543
11,137
3,929
6,539
...
...
719
21,042
443
2,581
52,434
94,908
13,145
4,641
587
6,421
12,685
3,506
8,160
...
...
4,639
16,277
3,230
22,938
14,986
96,985
12,992
4,508
542
6,418
13,112
3,565
8,643
...
...
4,655
16,698
3,252
23,268
16,048
99,561
13,324
4,434
534
6,663
13,486
3,798
8,674
...
...
4,593
17,227
3,343
23,922
16,469
167,826
...
...
...
...
...
...
...
...
...
...
...
...
...
...
166,531
...
...
...
...
...
...
...
...
...
...
...
...
...
...
167,660
...
...
...
...
...
...
...
...
...
...
...
...
...
...
TABLE 6. BALANCE SHEET
6
61
611
6111
6112
6113
612
613
614
62
621
622
63
631
632
Net Worth ................................................................................
Nonfinancial assets .............................................................
Fixed assets .........................................................................
Buildings and structures .....................................................
Machinery and other equipment ........................................
Other fixed assets ..............................................................
Inventories ...........................................................................
Valuables .............................................................................
Nonproduced assets ............................................................
Financial assets ...................................................................
Domestic ..............................................................................
Foreign .................................................................................
Liabilities 6/...........................................................................
Domestic ..............................................................................
Foreign .................................................................................
...
...
...
...
...
...
...
...
...
...
...
...
109,620
109,620
0
...
...
...
...
...
...
...
...
...
...
...
...
102,254
102,254
0
...
...
...
...
...
...
...
...
...
...
...
...
108,108
108,108
0
...
...
...
...
...
...
...
...
...
...
...
...
101,797
101,797
0
...
...
...
...
...
...
...
...
...
...
...
...
101,394
101,394
0
...
...
...
...
...
...
...
...
...
...
...
...
102,261
102,261
0
...
...
...
...
...
...
...
...
...
...
...
...
211,417
211,417
0
...
...
...
...
...
...
...
...
...
...
...
...
203,648
203,648
0
...
...
...
...
...
...
...
...
...
...
...
...
210,369
210,369
0
6M9
Memorandum items:
Debt at face value ................................................................
109,620
102,254
108,108
101,797
101,394
102,261
211,417
203,648
210,369
Notes to the statistical tables:
32* = 32 - 3212 - 3222
** = Not consolidated.
... Indicates data can either not be calculated because details are not available in the GFSM 1986 classifications, or details are not available for the particular country.
For local governments data (and thus general government data), the non-availability of data is most likely due to the fact that the GFSM 1986 classification categories
do not provide sufficient details.
1/ For central government, social contributions by government as employer were eliminated in consolidation of the budgetary, extrabudgetary and social security subsectors.
Unlike in the GFSM 1986 methodology, these contributions are not eliminated in consolidation according to the GFSM 2001 methodology.
2/ Include the operations of market establishments on a net basis according to the GFSM 1986 methodology. According to GFSM 2001 methodology, the operations of
market establishments are included on a gross basis.
3/ Includes the net change in the stock of cash, because details are not separately available in the GFSM 1986 data for Switzerland.
4/ Not able to calculate because details are not available in the GFSM 1986 classifications. As a result, "property expense other than interest" is included in "use of goods
and services", and "miscellaneous other current expense" is included in "social benefits".
5/ Total outlays represent here expense plus the acquistion of nonfinancial assets. That is, the sales of nonfinancial assets are not taken into account because these details
are not available in the GFSM 1986 COFOG classification.
6/ Total liabilities are approximated by debt at face value.
__________________________________________________________________________________________________________________________________
68
Supplement to the 2002 Government Finance Statistics Yearbook
Thailand
578
Units of General Government
Relative size of governments
in terms of gross expenditure in 2001
Reference
Number
Central Government Units Covered by General Budget
1.
Botanical Garden Organization, Bureau of the Royal Household, Civil Aviation
Training Center, 14 ministries, 11 offices***, house of representatives secretariat,
Institute for Science and Technology, National Science Museum, Royal Institute,
Thailand senate secretariat, Thailand sports authority, Thailand tourism authority,
waste water management authoritiy
Central Government Units with Individual Budgets
2.
Departmental agencies
3.
122 extrabudgetary funds (see details at end of statistical tables for Thailand)
4.
2 Social security funds (see details at end of statistical tables for Thailand)
5.
Other special purpose funds of spending agencies
Local Governments
6.
Bangkok Metropolitan Administration, 75 Changwad administrative organizations,
6,745 district administrative organizations, Pattaya City, and 1,129 municipalities.
*** See details at end of statistical tables for Thailand.
10
30
40
50
60
70
80
90
100%
40
50
60
70
80
90
100%
Central government
Local governments
10
Data Coverage
20
30
Selected economic aggregates 2001
Data in the central government tables cover the operations of units 1, 3 and 4. Unit 4
comprises social security funds. Data in the local government tables cover the operations
of unit 6.
Data for 1999 and 2000 are not strictly comparable with those for 2001: Beginning in
2001, the coverage of data in the central government tables have been expanded to
include all extrabudgetary funds.
Gross Domestic Product (GDP), current prices
GDP per capita
General government revenue
General government tax revenue
General government outlays
General government expense
General government cash deficit/surplus
Central government liabilities 6/
Currency unit per US$, average
Population
Data in these tables represent data reported for publication in the 2002 GFS Yearbook.
Additional information were subsequently provided by the country. Data may thus not
correspond exactly with those published in the 2002 GFS Yearbook.
Millions of Baht / Year Ending September 30
20
Central government
1999
2000
2001
Local governments
1999
2000
2001
5,100.7
81,079
19.3
15.6
21.4
16.5
-2.1
30.0
44.43
62.91
Billion Baht
Baht
% of GDP
% of GDP
% of GDP
% of GDP
% of GDP
% of GDP
Baht
Million
General government
1999
2000
2001
I.
STATEMENT OF GOVERNMENT OPERATIONS
...
...
...
...
...
...
...
...
...
II.
STATEMENT OF OTHER ECONOMIC FLOWS
...
...
...
...
...
...
...
...
...
III.
BALANCE SHEET
...
...
...
...
...
...
...
...
...
958,242 1,113,565 1,528,540
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
6
61
62
63
IV.
Net worth ................................................................................
Nonfinancial assets ................................................................
Financial assets .....................................................................
Liabilities ................................................................................
STATEMENT OF SOURCES AND USES OF CASH
1
11
12
13
14
Cash receipts from operating activities 1/ 2/......................
Taxes ...................................................................................
Social contributions 1/...........................................................
Grants ..................................................................................
Other receipts 2/...................................................................
742,899
624,996
15,932
4,010
97,961
788,812
668,718
27,073
4,341
88,680
900,773
712,920
27,060
3,803
156,990
107,015
50,436
0
45,720
10,859
101,113
62,467
0
31,082
7,564
148,139
82,321
0
63,175
2,643
804,194
675,432
15,932
4,010
108,820
858,843
731,185
27,073
4,341
96,244
985,737
795,241
27,060
3,803
159,633
2
21
22
24
25
26
27
28
Cash payments for operating activities 1/ 2/......................
Compensation of employees 1/............................................
Purchases of goods & services ............................................
Interest .................................................................................
Subsidies 2/..........................................................................
Grants ..................................................................................
Social benefits ......................................................................
Other payments ...................................................................
936,374
298,269
173,735
44,730
12,122
46,633
53,830
307,055
683,899
305,361
183,831
58,265
18,409
32,586
76,295
9,152
841,445
302,269
252,910
63,720
22,983
64,343
123,648
11,572
49,930
...
...
...
...
...
...
...
49,354
...
...
...
...
...
...
...
63,038
...
...
...
...
...
...
...
940,584
...
...
...
...
...
...
...
702,171
...
...
...
...
...
...
...
841,308
...
...
...
...
...
...
...
Net cash inflow from operating activites (=1-2) .................. -193,475
Net cash outflow from investments in nonfin. assets ...... 223,620
104,913
195,850
59,328
171,409
57,085
55,440
51,759
50,325
85,101
78,684
-136,390
279,060
156,672
246,175
144,429
250,093
Cash surplus/deficit (=1-2-31) ............................................... -417,095
Net acquisition of financial assets other than cash .........
65,007
Net incurrence of liabilities ................................................. 436,149
Domestic .............................................................................. 383,492
Foreign .................................................................................
52,657
Net cash inflow from financing activities (-32*+33) ............ 371,142
-90,937
57,437
145,841
79,526
66,315
88,404
-112,081
31,366
123,523
101,198
22,325
92,157
1,645
0
0
0
0
0
1,434
0
0
0
0
0
6,417
0
0
0
0
0
-415,450
65,007
436,149
383,492
52,657
371,142
-89,503
57,437
145,841
79,526
66,315
88,404
-105,664
31,366
123,523
101,198
22,325
92,157
-2,533
-19,924
1,645
1,434
6,417
-44,308
-1,099
-13,507
31
32*
33
331
332
Net change in the stock of cash (=3212+3222) ...................
-45,953
__________________________________________________________________________________________________________________________________
69
Supplement to the 2002 Government Finance Statistics Yearbook
Thailand
578
Millions of Baht / Year Ending September 30
Central government
1999
2000
2001
Local governments
1999
2000
2001
General government
1999
2000
2001
TABLE 1. REVENUE
1
11
111
1111
1112
112
113
114
1141
1142
115
116
12
121
122
13
131
132
133
14
141
142
143
144
145
Revenue 1/ 2/...........................................................................
Taxes .....................................................................................
Taxes on income, profits and capital gains ..........................
Individuals ..........................................................................
Corporations and other enterprises ...................................
Taxes on payroll and workforce ...........................................
Taxes on property ................................................................
Taxes on goods and services ..............................................
General value added, sales, or turnover taxes ..................
Excises ...............................................................................
Taxes on internnational trade and transactions ...................
Other taxes ..........................................................................
Social contributions 1/.........................................................
Social security contributions .................................................
Other social contributions .....................................................
Grants ...................................................................................
From foreign governments ...................................................
From international organizations ..........................................
From other general government units ..................................
Other revenue 2/...................................................................
Property income 2/................................................................
Sales of goods and services ................................................
Fines, penalties and forfeits .................................................
Voluntary transfers other than grants ...................................
Miscellaneous and unidentified revenue 3/...........................
742,899
624,996
213,673
101,234
112,439
0
4,370
335,889
153,046
166,537
68,100
2,964
15,932
15,932
0
4,010
4,010
0
0
97,961
60,552
7,022
7,756
0
22,631
788,812
668,718
235,421
87,420
148,001
0
3,572
338,950
154,632
167,055
87,231
3,544
27,073
27,073
0
4,341
4,341
0
0
88,680
47,535
19,319
7,607
0
14,219
900,773
712,920
253,566
97,010
156,556
0
254
362,788
157,016
184,588
92,887
3,425
27,060
27,060
0
3,803
3,803
0
0
156,990
62,911
79,278
7,509
0
7,292
107,015
50,436
0
0
0
0
8,459
41,977
...
...
0
0
0
0
0
45,720
0
0
45,720
10,859
4,493
3,911
...
...
2,455
101,113
62,467
0
0
0
0
13,077
49,390
...
...
0
0
0
0
0
31,082
0
0
31,082
7,564
3,757
1,779
...
...
2,028
148,139
82,321
0
0
0
0
12,595
69,726
...
...
0
0
0
0
0
63,175
0
0
63,175
2,643
1,176
1,044
...
...
423
804,194
675,432
213,673
101,234
112,439
0
12,829
377,866
...
...
68,100
2,964
15,932
15,932
0
4,010
4,010
0
0
108,820
65,045
10,933
...
...
25,086
858,843
731,185
235,421
87,420
148,001
0
16,649
388,340
...
...
87,231
3,544
27,073
27,073
0
4,341
4,341
0
0
96,244
51,292
21,098
...
...
16,247
985,737
795,241
253,566
97,010
156,556
0
12,849
432,514
...
...
92,887
3,425
27,060
27,060
0
3,803
3,803
0
0
159,633
64,087
80,322
...
...
7,715
936,374
298,269
289,511
8,758
173,735
...
44,730
12,122
46,633
45,720
12,900
32,820
53,830
307,055
...
307,055
...
307,055
683,899
305,361
296,264
9,097
183,831
...
58,265
18,409
32,586
31,082
13,274
17,808
76,295
9,152
...
9,152
...
9,152
841,445
302,269
302,269
0
252,910
...
63,720
22,983
64,343
63,175
21,642
41,533
123,648
11,572
...
11,572
...
11,572
49,930
...
...
...
...
...
...
...
...
0
0
0
...
...
...
...
...
...
49,354
...
...
...
...
...
...
...
...
0
0
0
...
...
...
...
...
...
63,038
...
...
...
...
...
...
...
...
0
0
0
...
...
...
...
...
...
940,584
...
...
...
...
...
...
...
...
0
0
0
...
...
...
...
...
...
702,171
...
...
...
...
...
...
...
...
0
0
0
...
...
...
...
...
...
841,308
...
...
...
...
...
...
...
...
0
0
0
...
...
...
...
...
...
-193,475
223,620
223,620
...
...
...
0
...
0
19,054
20,860
-1,806
436,149
383,492
52,657
104,913
195,850
200,872
...
...
...
0
...
-5,022
54,904
54,841
63
145,841
79,526
66,315
59,328
171,409
171,477
...
...
...
0
...
-68
11,442
11,442
0
123,523
101,198
22,325
57,085
55,440
...
...
...
...
...
...
...
1,645
...
...
0
0
0
52,330
50,325
...
...
...
...
...
...
...
2,005
...
...
0
0
0
81,149
78,684
...
...
...
...
...
...
...
2,465
...
...
0
0
0
-136,390
279,060
...
...
...
...
...
...
...
20,699
...
...
436,149
383,492
52,657
157,243
246,175
...
...
...
...
...
...
...
56,909
...
...
145,841
79,526
66,315
140,477
250,093
...
...
...
...
...
...
...
13,907
...
...
123,523
101,198
22,325
TABLE 2. EXPENSE BY ECONOMIC TYPE
2
21
211
212
22
23
24
25
26
263
2631
2632
27
28
281
282
2821
2822
Expense 1/ 2/...........................................................................
Compensation of employees ..............................................
Wages and salaries .............................................................
Social contributions 1/...........................................................
Use of goods and services .................................................
Consumption of fixed capital .............................................
Interest payments ................................................................
Subsidies 2/...........................................................................
Grants ...................................................................................
To other general government units ......................................
Current ...............................................................................
Capital ................................................................................
Social benefits ......................................................................
Other expense ......................................................................
Property expense other than interest 4/................................
Miscellaneous other expense ..............................................
Current 4/............................................................................
Capital ................................................................................
TABLE 3. TRANSACTIONS IN ASSETS AND LIABILITIES
3
31
311
3111
3112
3113
312
313
314
32
321
322
33
331
332
Change in net worth ..............................................................
Nonfinancial assets .............................................................
Fixed assets .........................................................................
Buildings and structures .....................................................
Machinery and other equipment ........................................
Other fixed assets ..............................................................
Inventories ...........................................................................
Valuables .............................................................................
Nonproduced assets ............................................................
Financial assets ...................................................................
Domestic ..............................................................................
Foreign .................................................................................
Liabilities ..............................................................................
Domestic ..............................................................................
Foreign .................................................................................
__________________________________________________________________________________________________________________________________
70
Supplement to the 2002 Government Finance Statistics Yearbook
Thailand
578
Millions of Baht / Year Ending September 30
Central government
1999
2000
2001
Local governments
1999
2000
2001
General government
1999
2000
2001
TABLE 5. OUTLAYS BY FUNCTIONS
Total Outlays 5/....................................................................... 1,160,241
General public services........................................................ 130,930
Public debt transactions .......................................................
44,730
Defense .................................................................................
77,072
Public order and safety .......................................................
53,844
Economic affairs ................................................................. 527,080
Agriculture, forestry, fishing and hunting ..............................
71,150
Transport .............................................................................. 105,128
Communication ....................................................................
...
Environmental protection ...................................................
...
Housing and community amenities ...................................
47,636
Health ....................................................................................
75,605
Recreation, culture and religion .........................................
10,084
Education .............................................................................. 200,770
Social protection ..................................................................
37,220
7
701
7017
702
703
704
7042
7045
7046
705
706
707
708
709
710
884,796 1,012,993
160,334 216,681
58,265
63,720
73,571
74,903
54,261
59,201
223,532 270,385
78,132
76,772
99,335
86,171
...
...
...
...
39,642
51,225
74,427
72,303
8,495
6,933
198,514 201,081
52,020
60,281
105,370
...
...
...
...
...
...
...
...
...
...
...
...
...
...
99,679
...
...
...
...
...
...
...
...
...
...
...
...
...
...
141,722 1,219,891
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
953,393 1,091,540
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
TABLE 6. BALANCE SHEET
6
61
611
6111
6112
6113
612
613
614
62
621
622
63
631
632
Net worth ................................................................................
Nonfinancial assets .............................................................
Fixed assets .........................................................................
Buildings and structures .....................................................
Machinery and other equipment ........................................
Other fixed assets ..............................................................
Inventories ...........................................................................
Valuables .............................................................................
Nonproduced assets ............................................................
Financial assets ...................................................................
Domestic ..............................................................................
Foreign .................................................................................
Liabilities 6/...........................................................................
Domestic ..............................................................................
Foreign .................................................................................
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
958,242 1,113,565 1,528,540
598,728 718,808 814,093
359,514 394,757 714,447
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
6M9
Memorandum items:
Debt at face value .................................................................
958,242 1,113,565 1,528,540
...
...
...
...
...
...
Notes to the statistical tables:
32* = 32 - 3212 - 3222
... Indicates data can either not be calculated because details are not available in the GFSM 1986 classifications, or details are not available for the particular country.
For local governments data (and thus general government data), the non-availability of data is most likely due to the fact that the GFSM 1986 classification categories
do not provide sufficient details.
1/ For central government, social contributions by government as employer were eliminated in consolidation of the budgetary, extrabudgetary and social security subsectors.
Unlike in the GFSM 1986 methodology, these contributions are not eliminated in consolidation according to the GFSM 2001 methodology.
2/ Include the operations of market establishments on a net basis according to the GFSM 1986 methodology. According to GFSM 2001 methodology, the operations of
market establishments are included on a gross basis.
3/ For local governments data (and thus general government data) fines, forfeits and penalties, as well as voluntary transfers other than grants, are included in this category.
4/ Not able to calculate because details are not available in the GFSM 1986 classifications. As a result, "property expense other than interest" is included in "use of goods
and services", and "miscellaneous other current expense" is included in "social benefits".
5/ Total outlays represent here expense plus the acquistion of nonfinancial assets. That is, the sales of nonfinancial assets are not taken into account because these details
are not available in the GFSM 1986 COFOG classification.
6/ Total liabilities are approximated by debt at face value.
__________________________________________________________________________________________________________________________________
71
Supplement to the 2002 Government Finance Statistics Yearbook