Reference metadata describe statistical concepts and methodologies used for the collection and generation of data. They provide information on data quality and, since they are strongly content-oriented, assist users in interpreting the data. Reference metadata, unlike structural metadata, can be decoupled from the data.
Eurostat, the statistical office of the European Union
1.2. Contact organisation unit
D1:Excessive deficit procedure, methodology and GFS
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
2920 Luxembourg LUXEMBOURG
1.6. Contact email address
Confidential because of GDPR
1.7. Contact phone number
Confidential because of GDPR
1.8. Contact fax number
Confidential because of GDPR
2.1. Metadata last certified
22 April 2026
2.2. Metadata last posted
22 April 2026
2.3. Metadata last update
22 April 2026
3.1. Data description
The datasets gov_10a_main, gov_10a_emp and gov_10a_nfbs contain annual data for the general government (S.13) and its subsectors as well as selected indicators for the institutions and bodies of the European Union (S.212) and the total economy (S.1) as reported in table 2 of the ESA 2010 transmission programme.
The indicators covered in dataset gov_10a_main cover non-financial transactions: (1) total expenditure, total revenue and their breakdowns following the European government finance statistics presentation, (2) the sequence of economic accounts used in the national accounts (ESA 2010) as well as balancing items used in the non-financial accounts such as net lending (+) / net borrowing (-). The main indicators are covered on a compulsory basis, with some breakdowns covered on a voluntary basis:
ESA 2010 code and name of transaction or balancing item
code used in the public database
P.1 Output
P1
P.11 + P.12 Market output and output for own final use
P11_P12
P.11 Market output
P11
P.12 Output for own final use
P12
P.13 Non-market output
P13
P.131 Payments for non-market output
P131
Memo: own resource collection costs
ORCC
P.132 Non-market output, other
P132
P.11 + P.12 + P.131 Market output, output for own final use and payments for non-market output
P11_P12_P131
P.2 Intermediate consumption
P2
B.1g Value added, gross
B1G
P.51c Consumption of fixed capital
P51C
B.1n Value added, net
B1N
D.1 Compensation of employees, expenditure
D1PAY
D.11 Wages and salaries, expenditure
D11PAY
D.12 Employers’ social contributions, expenditure
D12PAY
D.29p Other taxes on production, expenditure
D29PAY
D.39r Other subsidies on production, revenue
D39REC
D.3r_S.212 Subsidies, revenue from the institutions and bodies of the European Union
D3REC_S212
B.2n Operating surplus, net
B2N
D.2r Taxes on production and imports, revenue
D2REC
D.21r Taxes on products, revenue
D21REC
D.211r Value added type taxes (VAT), revenue
D211REC
D.29r Other taxes on production, revenue
D29REC
D.4r Property income, revenue
D4REC
D.41r Interest, revenue
D41REC
D.41Gr Total interest before FISIM allocation, revenue
D.42p Distributed income of corporations, expenditure
D42PAY
D.43p Reinvested earnings on FDI, expenditure
D43PAY
D.44p Other investment income, expenditure
D44PAY
D.45p Rent, expenditure
D45PAY
B.5n Balance of primary incomes, net
B5N
D.5r Current taxes on income, wealth etc., revenue
D5REC
D.51r Taxes on income, revenue
D51A_C1REC
D.51a + D.51c1 Taxes on individual or household income including holding gains, revenue
D51B_C2REC
D.51b + D.51c2 Taxes on the income or profits of corporations including holding gains, revenue
D51REC
D.59r Other current taxes, revenue
D59REC
D.61r Net social contributions, revenue
D61REC
D.611r Employers' actual social contributions, revenue
D611REC
D.613r Households' actual social contributions, revenue
D613REC
D.7r Other current transfers, revenue
D7REC
D.7r_S.212 Other current transfers, revenue, from the institutions and bodies of the European Union
D7REC_S212
D.71r Net non-life insurance premiums, revenue
D71REC
D.72r Non-life insurance claims, revenue
D72REC
D.73r Current transfers within general government, revenue
D73REC
D.74r Current international cooperation, revenue
D74REC
D.74r_S.212 Current international cooperation, revenue, from the institutions and bodies of the European Union
D74REC_S212
D.75r Miscellaneous current transfers, revenue
D75REC
D.76r VAT- and GNI-based EU own resources, revenue
D76REC
D.5p Current taxes on income, wealth etc., expenditure
D5PAY
D.62p Social benefits other than social transfers in kind, expenditure
D62PAY
D.621p Social security benefits in cash, expenditure
D621PAY
D.622p Other social insurance benefits, expenditure
D622PAY
D.623p Social assistance benefits in cash, expenditure
D623PAY
D.62p COFOG 10.2 Social benefits other than social transfers in kind, expenditure, of which COFOG 10.2
D62PAY_GF1002
D.62p COFOG 10.3 Social benefits other than social transfers in kind, expenditure, of which COFOG 10.3
D62PAY_GF1003
D.62p COFOG 10.5 Social benefits other than social transfers in kind, expenditure, of which COFOG 10.5
D62PAY_GF1005
D.632p Social transfers in kind — purchased market production, expenditure
D632PAY
D.62p + D.632p Social benefits other than social transfers in kind, and social transfers in kind — purchased market production, expenditure
D62_D632PAY
D.7p Other current transfers, expenditure
D7PAY
D.7p_S.1311 of which, to subsector central government (S.1311)
D7PAY_S1311
D.7p_S.1312 of which, to subsector state government (S.1312)
D7PAY_S1312
D.7p_S.1313 of which, to subsector local government (S.1313)
D7PAY_S1313
D.7p_S.1314 of which, to subsector social security funds (S.1314)
D7PAY_S1314
D.71p Net non-life insurance premiums, expenditure
D71PAY
D.72p Non-life insurance claims, expenditure
D72PAY
D.73p Current transfers within general government, expenditure
D73PAY
D.74p Current international cooperation, expenditure
D74PAY
D.74p_S.212 Current international cooperation, expenditure, to the institutions and bodies of the European Union
D74PAY_S212
D.75p Miscellaneous current transfers, expenditure
D75PAY
D.76p VAT- and GNI-based EU own resources, expenditure
D76PAY
B.6n Disposable income, net
B6N
P.3 Final consumption expenditure
P3
P.31 Individual consumption expenditure
P31
P.32 Collective consumption expenditure
P32
D.8 Adjustment for the change in pension entitlements
D8
B.8g Saving, gross
B8G
B.8n Saving, net
B8N
D.9r Capital transfers, revenue
D9REC
D.9r_S.2 Capital transfers, revenue, from the rest of the world
D9REC_S2
D.9r_S.212 Capital transfers, revenue, from the institutions and bodies of the European Union
D9REC_S212
D.91r Capital taxes, revenue
D91REC
D.92r + D.99r Investment grants and other capital transfers, revenue
D92_D99REC
D.92r Investment grants, revenue
D92REC
D.99r Other capital transfers, revenue
D99REC
D.9p Capital transfers, expenditure
D9PAY
D.9p_S.1311 of which, to subsector central government (S.1311)
D9PAY_S1311
D.9p_S.1312 of which, to subsector state government (S.1312)
D9PAY_S1312
D.9p_S.1313 of which, to subsector local government (S.1313)
D9PAY_S1313
D.9p_S.1314 of which, to subsector social security funds (S.1314)
D9PAY_S1314
D.9p_S.2 Capital transfers, expenditure, to the rest of the world
D9PAY_S2
D.9p_S.212 Capital transfers, expenditure, to the institutions and bodies of the European Union
D9PAY_S212
D.92p Investment grants, expenditure
D92PAY
D.99p Other capital transfers, expenditure
D99PAY
P.5 Gross capital formation
P5
P.51g Gross fixed capital formation
P51G
P.52 + P.53 Changes in inventories and acquisitions less disposals of valuables
P52_P53
NP Acquisitions less disposals of non-financial non-produced assets
NP
P.5 + NP Gross capital formation and acquisitions less disposals of non-financial non-produced assets
OP5ANP
B.9 Net lending (+) / net borrowing (—)
B9
TE Total expenditure
TE
TR Total revenue
TR
D.995 Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collected
D995REC
PTC Total payable tax credits
PTC
TC Payable tax credits that exceed the taxpayer's liability
TC
The data covers mostly the general government (S.13) sector and its subsectors central government (S.1311), state government (S.1312), local government (S.1313) and social security funds (S.1314). Tax revenue (codes D.2, D.21, D.29) of the institutions and bodies of the European Union (S.212) and revenue (codes D.3r_S.212, D.7r_S.212, D.9r_S.212) and expenditure (code D.9p_S.212) of the total economy (S.1) from/to the institutions and bodies of the European Union complements the collection.
Subsector data is reported as consolidated in items property income (D.4), other current transfers (D.7) and capital transfers (D.9) (and their sub-items and aggregations) within each subsector but not between subsectors). Sector S.13 data equals the sum of subsector data, except for items D.4, D.7 and D.9 (and their sub-items and aggregations) which are consolidated between subsectors (with counterpart information from the expenditure side).
Dataset gov_10a_emp covers employment (domestic concept, in thousand persons) in the general government sector and its subsectors. These data are reported on a voluntary basis.
Dataset gov_10a_nfbs covers the main non-financial assets in the balance sheet of government government and its subsectors as detailed below. These data are reported on a voluntary basis.
ESA 2010 code and name of balance sheet item
code used in the public database
AN.1 Produced non-financial assets
N1N
AN.11 Fixed assets
N11N
AN.12 + AN.13 Inventories and valuables
N12_13N
AN.2 Non-produced non-financial assets
N2N
AN.21 Natural resources
N21N
AN.22 Contracts, leases and licences
N22N
AN.23 Goodwill and marketing assets
N23N
Data in gov_10a_main and gov_10a_nfbs are presented in millions of national currency units, millions of Euro and percentages of GDP.
Geographic coverage: EU and euro area countries, Iceland, Norway and Switzerland.
Main sources of data: National authorities (National Statistical Institutes).
3.2. Classification system
Methodological framework is the European system of accounts, 2010.
3.3. Coverage - sector
General government sector as defined in ESA2010 (paragraph 2.111) as including "institutional units which are non-market producers whose output is intended for individual and collective consumption, and are financed by compulsory payments made by units belonging to other sectors, and institutional units principally engaged in the redistribution of national income and wealth".
3.4. Statistical concepts and definitions
The indicators are compiled on a national accounts (ESA 2010) basis. They comprise main aggregates (total revenue and expenditure, main components (ESA 2010 economic categories as well as balancing items) for the general government sector and its subsectors (central, state, local government and social security funds) The difference between total revenue and total expenditure equals net lending/net borrowing (B.9). The indicators are as reported under Table 2 'Main aggregates of general government' of the ESA 2010 transmission programme. For definitions, please see in particular European system of accounts, chapter 8 and 20.
Some countries report additional detail on a voluntary basis. This is also published.
3.5. Statistical unit
Institutional units and groupings of units as defined in ESA 2010.
The institutional units included to general government sector (S.13) according to ESA 2010 (paragraph 2.112) are the following:
general government units which exist through a legal process to have judicial authority over other units in the economic territory, and administer and finance a group of activities, principally providing non-market goods and services, intended for the benefit of the community;
a corporation or quasi-corporation which is a government unit, if its output is mainly non-market and a government unit controls it;
non-profit institutions recognised as independent legal entities which are non-market producers and which are controlled by general government;
autonomous pension funds, where there is a legal obligation to contribute, and where general government manages the funds with respect to the settlement and approval of contributions and benefits.
3.6. Statistical population
Target population is the general government sector.
3.7. Reference area
EU and Euro area aggregates, EU Member States, Iceland, Norway and Switzerland.
3.8. Coverage - Time
The legal requirement is that most series should start in 1995, subject to country derogations and limited time series requirements on selected items. However, in practice the length of the series available varies widely from one country to another. Some series may start earlier than 1995.
3.9. Base period
Not applicable.
Data are expressed in millions of Euro, millions of national currency units and as percentages of GDP.
For euro area countries, for reference periods prior to accession of the country to the euro area, data in national currency are expressed in euro-fixed, that is the former national currency divided by the irrevocable exchange rate.
For releases of data coinciding with EDP releases, Eurostat uses by default the GDP transmitted in the context of the Excessive Deficit Procedure as denominator in the GDP ratios for the years from 1995 and the GDP transmitted in the context of the national accounts transmission programme for earlier reference periods. For updates of data outside the EDP transmission periods, Eurostat uses by default the GDP transmitted in the context of the national accounts transmission programme.
The reference period is the calendar year.
6.1. Institutional Mandate - legal acts and other agreements
National Accounts are compiled in accordance with the European System of Accounts (ESA 2010) adopted in the form of Regulation (EU) No 549/2013.
The legal basis for transmission of dataset "Government revenue, expenditure and main aggregates" is Table 0200 of the ESA 2010 transmission programme - Annex B of Regulation (EU) No 549.
6.2. Institutional Mandate - data sharing
Data are transmitted to OECD and other Commission services before release.
7.1. Confidentiality - policy
Regulation (EC) No 223/2009 on European statistics (recital 24 and Article 20(4)) of 11 March 2009 (OJ L 87, p. 164), stipulates the need to establish common principles and guidelines ensuring the confidentiality of data used for the production of European statistics and the access to those confidential data with due account for technical developments and the requirements of users in a democratic society.
7.2. Confidentiality - data treatment
Confidential data is flagged "C", where other types of blocks exist in the database.
Only authorised staff have access to the database. They have signed appropriate documentation on handling of confidential data.
There are blocks which prevent the inadvertant extraction and publication of confidential data.
8.1. Release calendar
Total government revenue and expenditure data are always released along with the excessive deficit procedure statistics: the precise date is disseminated on Eurostat's website. ESA table 2 data are also frequently additionally updated along with national publications of revised data or transmissions of quarterly data for the general government sector.
8.2. Release calendar access
See 8.1.
8.3. Release policy - user access
Data are disseminated simultaneously to all interested parties through a database update and on Eurostat's website (see "Accessibility and clarity" below for more details). However, data are transmitted - under embargo - to OECD and other Commission services a few hours before release.
Annual data. All data is disseminated at least twice a year.
Please consult free data on-line or refer to contact details.
10.4. Dissemination format - microdata access
Not available.
10.5. Dissemination format - other
Aggregates: Total general government revenue and expenditure are normally part of the news release on excessive deficit statistics.
Data on government revenue, expenditure and their main components are also a part of integrated presentation of government finance statistics (government revenue, government expenditure, government deficit, transactions in assets, transactions in liabilities, other economic flows, and balance sheets including EDP-related concepts).
The progress in respect of data availability and quality is reviewed and reported in the internal Eurostat's documents to the data compilers from Member States.
11.1. Quality assurance
The plausibility of the data is checked for each transmission and Member States are asked for some additional information in case of any doubts about data quality.
However, due to the complexity, volume and heterogeneity of data sources, quality assurance is based to a large extent on assessing primary sources and processes rather than the final product. Eurostat undertakes EDP dialogue and methodological visits to Member States, during which it reviews government finance statistics data.
11.2. Quality management - assessment
A quality assessment procedure is in place that involves arithmetic and quality checks as well as checks on consistency with ESA2010 and other government datasets (financial government accounts/ quarterly data) by Eurostat on data received by Member States.
12.1. Relevance - User Needs
Data are used for analysis of public finances of Member States, especially the composition of total government revenue and expenditure and their evolution over time.
12.2. Relevance - User Satisfaction
Not available.
12.3. Completeness
All Member States provide data, however the series length is not satisfactory in all cases.
13.1. Accuracy - overall
Data for government finance statistics are in general associated with a high level of overall accuracy.
13.2. Sampling error
Not available.
13.3. Non-sampling error
Not available.
14.1. Timeliness
Data are disseminated not later than three weeks after the legal requirement for transmission of data (ESA2010 transmission programme) scheduled at T+3 and T+9 months after the end of the reference period. In addition, data are disseminated after validation in case of transmissions outside the legal deadlines.
14.2. Punctuality
In general the datasets are transmitted according to deadlines set in legislation.
15.1. Comparability - geographical
The underlying methodological framework is the European system of accounts (ESA2010), which ensures a high degree of comparability.
In case of any problems with compliance with ESA rules affecting the inter-country comparability the information is included in section 19 (Comment).
15.2. Comparability - over time
ESA2010 requires time series to be consistent over time, which are produced by most of the EU Member States. In some countries, methodological breaks can affect time series (normally on a temporary basis). Backward calculations of time series are provided to ensure full time coherence.
However, methodological changes need not always refer to past data. For some additional information on series breaks please see the caveats in section 19 Comment.
15.3. Coherence - cross domain
Many variables can be cross-checked with other tables submitted under the ESA2010 transmission programme (see, Eurostat Reference Database 'national accounts' domain). Net borrowing/net lending (B.9) may be checked with EDP (= Excessive Deficit Procedure) submissions (see in 'government statistics' domain).
The cross-domain coherence checking concentrates (but is not limited to) on the consistency of government datasets (non-financial data vs financial data, annual data vs quarterly data).
15.4. Coherence - internal
Datasets are carefully checked for the internal consistency. Releasing of non-internally consistent data should be exceptional and accompanied by the caveats in Section 19 Comment.
Not available.
17.1. Data revision - policy
To further specify the general Eurostat revision policy, the following revision policy has been established for government finance statistics.
Revision policy is set at the level of national authorities. In general, the data are revised for the latest years according to change from preliminary to half-finalised and final data sources. The complete time series can be revised due to changes in the methodology or methods of data compilation, correction of errors or in case of major and benchmark revisions. Revisions are accepted at any time and following validation, data is the republished for the country and EU / euro area aggregates concerned.
Revisions are broadly classified in 3 categories:
current revisions, occuring each quarter and mainly affecting the past quarters of the same year
major regular revisions taking place on a regular basis to incorporate results of changes in surveys and/or in estimation procedures, of new basic data sources, integrating the results of new censuses and/or of new estimation methods
major occasional revisions deriving from major methodological changes in national accounts, like changes in concepts and definitions and/or in the classifications used (examples are the adoption of a new accounting system - like in September 2014 the introduction of ESA2010 - or the use of a new nomenclature).
17.2. Data revision - practice
Data revisions may occur at any time. Major changes in methodology are the result of legislation, and therefore announced in the Official Journal. However, some changes may be implemented beforehand on the basis of gentlemen's agreements.
All reported errors (once validated) result in corrections of the disseminated data.
Reported errors are corrected in the disseminated data as soon as the correct data have been validated.
Data for specific countries may be published even if they are missing for other countries or flagged as provisional. They are replaced with final data once transmitted and validated. European aggregates are recalculated every time new data is published and are released simultaneously.
Whenever new data are provided and validated, the already disseminated data are updated.
In routine revisions, the length of the time series revised is country-specific and depends on the relevance of source data updates. .
Within each GFS table, aggregates and components are revised at the same time. Between different GFS tables, the update schedule for routine revisions may differ.
As part of routine revisions, temporal consistency (annual/quarterly) is usually established at coinciding transmission deadlines.
While the revision calendar for government finance statistics is described by the scheduled releases indicated on the Eurostat website, revisions can occur at any time.
The impact of routine and major revisions is analysed prior to data validation and documented in metadata in case of notable changes.
Notable time series breaks caused by changes in data sources or incomplete application of a methodological change are flagged. Major revisions remove such breaks in series as far as feasible. .
Major revisions are documented internally and described in metadata and data releases in broad terms.
Coordinated major revisions are pre-announced, though individual countries may undertake additional major revisions. In addition, before and during implementation, major revisions in national accounts are communicated.
18.1. Source data
Annual national accounts data, primarily derived from administrative and other records of general government.
18.2. Frequency of data collection
In general, for Table 2 the collection of the data is bi-annual. However, Member States' transmission schedules vary. In general, Eurostat treats and validates revisions at any time.
18.3. Data collection
The collection of the data is carried out with the use of the relevant reporting table of the ESA2010 transmission programme (Table 0200 on "main aggregates of general government", table 0900 on "detailed taxes and social contributions" accompanied by the National Tax Lists and table 1100 on "government expenditure by function - COFOG"), completed by national authorities.
Once data are compiled by national authorities in the reporting format, they are transmitted via Edamis in SDMX format to Eurostat and to OECD.
The National Tax List is sent in Excel format as it contains qualitative information. It can either be sent via edamis or via email.
In some cases, such as delays in edamis delivery or problems in the conversion to SDMX, data can be sent via email.
18.4. Data validation
Data are loaded into Eurostat Reference Database once validated by Eurostat. The validation process consists of arithmetic and quality checks including consistency with ESA2010 methodology and with other data reported to Eurostat as well as a number of further plausibility checks.
18.5. Data compilation
Accounting conventions are those of ESA2010.
For sector S.13, items D.4, D.7, and D.9 (and their sub-items) are to be consolidated. As a result, for these items and also for total revenue (TR) and total expenditure (TE), the sum of subsectors does not equal the sector value.
D.995 is to be deducted from D.99REC. No amount of D.995 is to be included under D.9PAY.
Data are transmitted in national currency. Eurostat converts into euro using annual average exchange rates. For euro area countries, for reference periods prior to accession of the country to the euro area, data in national currency are expressed in euro-fixed, that is the former national currency divided by the irrevocable exchange rate.
Percentage of GDP calculations are based on annual GDP data submitted to Eurostat.
EU and euro area series are formed by the aggregation of the country data.
The net lending/net borrowing (B.9) in ESA table 0200 should correspond to the balance B.9 notified under the Excessive Deficit Procedure and available in the gov_10dd_edpt1 table of the Eurostat Reference Database. However, there might be a difference in B.9 resulting from a difference in the timing of reporting the data. For the calculation of the deficit or surplus as a percentage of GDP, there may also be a timing difference in the GDP figure used. For the April and October releases alongside EDP data, Eurostat uses by default GDP transmitted in the context of the Excessive Deficit Procedure for the reference period from 1995 and the GDP transmitted in the context of the national accounts' transmission programme for earlier reference periods. Outside these periods, the GDP transmitted in the context of the transmission programme is used.
Country footnotes:
EU aggregates
-
EA aggregates
-
BE
The general government accounts of 2015 were influenced strongly by the implementation Sixth State Reform, which has transferred competences, like child allowances, subsidies,..., from the federal government level (S.1311) and the social security sector (S.1314) to the state government (S.1312). This has changed the financial weight of the different levels of power.
BG
Series break between 1998 and 1999 and between 2001 and 2002;
P.131 could include payments for market output P.11.
The net lending (+)/ net borrowing (-) of the social security subsector for 2010 includes the amount of (-1 413.3 million BGN) which reflects a transfer of accumulated cash surpluses from the National Health Insurance Fund to the central government, consisting mainly of the unused part of central government's transfers to the NHIF which have been carried out in the previous years. The transfer of this amount from NHIF to the central budget took place at the end of 2010 in accordance of the requirements of § 27 and § 86 of transitional provisions of State Budget Appropriation Law 2011.
CZ
D.39REC: Subsidies from EU for Market Regulatory Agency are included from 2005.
D.62PAY: A new system of social benefits was introduced in 1996. Most of benefits which were previously paid by local government (S.1313) are since paid by central government (S.1311) (1997 onwards).
D.92_D99.REC and P.5: The high value in 2003 is due to a free transfer of non-financial assets from Czech Railway (S.11001) to the Railwail Infrastructure Administration (S.1311).
DK
-
DE
-
EE
P.11_P.12 includes P.131;
D.5PAY: from 2005 onwards new accrual based data source are used for calculation of a majority of transactions. As a result income tax paid by employers for fringe benefits can be calculated and recorded separately u.nder D.5PAY. Previously those expenditures were included in the transaction D.1PAY;
Break between 2004 and 2005 explained by the reclassification of the local government foundations and non-profit associations from the non-profit institutions serving households sector to the general government sector.
IE
In 2014 the sector classification of the Social Insurance Fund (SIF) was reviewed as part of ESA2010 implementation. As it did not meet the institutional unit criteria it was reclassified from S.1314 to S.1311. Subsequently, as only one other Member State did not present S.1314, Ireland was requested by Eurostat in the 2019 Excessive Deficit Procedure Dialogue Visit to reflect on reporting the SIF in S.1314 in order to harmonise practices with other Member States. The CSO is in agreement with Eurostat that presenting the S.1314 subsector would facilitate harmonisation and comparability with other Member States. With the July 2024 publication, and corresponding quarterly GFS reporting, Ireland has implemented the subsector with a time series beginning in 1995. This change has no impact on the aggregate data rather S.1311 is reduced by the amounts now shown in S.1314.
EL
1995-2005: The revised fiscal data for the years 1995-2005 have been compiled by EL.STAT in fulfilment of the obligation imposed by Regulation ESA 2010 (549/2013) and with the support of Eurostat. Eurostat is releasing 1995-2005 data in line with the Code of Practice and in recognition of the large progresses made. In addition to the ESA2010 changes, EL.STAT has undertaken a comprehensive review of the ESA95 recording by the inclusion of new information due to updated administrative data sources and by correcting a number of outstanding issues identified in the past. Some further revisions may occur due to an ongoing remaining review of some specific issues.
D.9pay for 2013 is mainly due to HFSF and the amounts that were transferred to S.12. Total amount of transfers from HFSF to banks in 2013 was 20.107 mio euros (revised from 20.488 of March 2014 transmission due to the estimations of recoverable amounts for bad assets of banks under liquidation as presented in the Finacial Statements of HFSF for 2013) split as follows: 14.760 mio euros for the 4 systemic banks' recapitalisation, 4.452 mio euros for resolution cases and 895 mio euros for other share capital increase.
ES
Health competencies were transferred from Social security funds (S.1314) to State government (S.1312) in 2002.
FR
-
HR
For the years 1995-2001, there are differences in the recording practice of specific transactions due to missing data. This refers for example to time-adjustment of taxes and social contributions, which are cash based.
IT
-
CY
Data from 1995 to 1997 are provisional, subject to revision in the future.
Before 2003: transaction D.632PAY included in transaction P.2.
The net lending / net borrowing for the third quarter of 2018 includes the impact from the restructuring of the Cyprus Cooperative Bank Ltd (CCB) - sale of the good parts of CCB and the subsequent integration of the remaining public financial defeasance structure into general government accounts. The negative revision on public deficit in 2019 and 2020Q1 is due to a methodological adjustment relating to the activities of KEDIPES (Cyprus Asset Management Company). Specifically, the debt to asset swaps resulting from loan settlements are currently recorded as acquisitions of non-financial assets (fixed assets and land) increasing government expenditure. Any future sale of these fixed assets will have a positive impact on net lending / net borrowing
The Sewage Disposal Boards are reclassified into the General Government Sector (S.13). In 2024 (benchmark year revision), data was incorporated for the full time series.
LV
Up until 2006 D.91REC is included in P.11_P.12.
LT
Restitution of Ruble deposits in 1997 affecting D9PAY.S1311
LU
-
HU
D.9PAY, P.51g (for S.1313): series break between 1995 and 1996 due to privatisation of dwellings. From 2008 onwards, total personal income tax (PIT) under D.5REC for S.1313 is accounted for by S.1311 and after transferred under D.7 to the local government.
In 2012, there is a break in time series because of the reorganisation between central government and local government in field of education and health.
MT
-
NL
-
AT
For D.7 and D.9: data on flows between subsectors are being investigated by the authorities;
PL
D.5REC, D.995: series break between 2000 and 2001 due to the change in method of recording taxes (time-adjusted cash method introduced for personal and corporate income taxes)
PT
-
RO
D.61REC: Substantial decrease in 2011 as imputed social contributions are not allocated from the state budget any longer.
SI
No consolidation of D.4 at S.13 level before 2002.
SK
In 2005, there is a break in time series related to the recording of payment of health insurance companies to health care providers classified in S.13. In years from 2005, the transaction is treated as another current transfer within the general government sector and is consolidated.
The impact of transfers from the institutions and bodies of the European Union (S.212) on the levels of total revenue and total expenditure, as well as counterpart transactions with S.212 is being reviewed by the Slovak statistical authorities. This review is not expected to impact the level of net lending (+) / net borrowing (-) (B.9) but could lead to further revisions in the total revenue and total expenditure data as well as in transfers with S.212.
FI
The main data source for local government changed in 2021. Due to the challenges caused by this reform, the new data source could not be completely deployed in 2021. There is an increased likelihood of changes and revisions in 2021 and 2022.
Wellbeing services counties started their activities as part of local government. The establishment of wellbeing services counties increased central government’s non-consolidated total expenditure and total revenue. The advance financing for wellbeing services counties and the joint county authority for the Hospital District of Helsinki and Uusimaa (HUS group) paid in December 2022 was recorded as current transfer for the starting time period of wellbeing services counties in the first quarter of 2023. The changes in the recording method have no effect on general government net lending. The financial position of employment pension schemes improved as social security contributions received and property income increased. The financial position of other social security funds improved significantly as income transfers and social security contributions received increased.
Items caused by intra-general government trade have been removed starting from 2015. This has a significant effect on the output and intermediate consumption of local government industries but not on value added.
The classification of real estate taxes has been updated to improve international comparability. Real estate taxes are now classified under other taxes on production, whereas they were previously classified under other direct taxes. This change have been extended until 2010, causing a break in the time series between 2009 and 2010.
Temporary so-called windfall tax was implemented to cut down profits of electricity companies in the 2023. This tax is due to be paid in 2024, but the accrual is time-adjusted to 2023.
SE
-
IS
TE and D.9PAY: the central government debt assumption 2008 of 1.3 billion euro in 2008 is included. Taxes and social contributions of S.1314 are accounted for by S.1311 and after transferred under D.7 to the Social Security Funds.
TR and D.9REC: Revenue due to stability contribution for 384.2 billion ISK are included in 2016.
TE and D.9PAY: The central government's 105.1 billion ISK contribution to the A-part of the State Pension Fund has been included as an expense in 2016.
NO
D.4 not consolidated;
D.9: all capital transfers between levels of government are included in D.7;
Data for S.1314 is included in S.1311.
CH
D.4 not consolidated due to lack of information.
The datasets gov_10a_main, gov_10a_emp and gov_10a_nfbs contain annual data for the general government (S.13) and its subsectors as well as selected indicators for the institutions and bodies of the European Union (S.212) and the total economy (S.1) as reported in table 2 of the ESA 2010 transmission programme.
The indicators covered in dataset gov_10a_main cover non-financial transactions: (1) total expenditure, total revenue and their breakdowns following the European government finance statistics presentation, (2) the sequence of economic accounts used in the national accounts (ESA 2010) as well as balancing items used in the non-financial accounts such as net lending (+) / net borrowing (-). The main indicators are covered on a compulsory basis, with some breakdowns covered on a voluntary basis:
ESA 2010 code and name of transaction or balancing item
code used in the public database
P.1 Output
P1
P.11 + P.12 Market output and output for own final use
P11_P12
P.11 Market output
P11
P.12 Output for own final use
P12
P.13 Non-market output
P13
P.131 Payments for non-market output
P131
Memo: own resource collection costs
ORCC
P.132 Non-market output, other
P132
P.11 + P.12 + P.131 Market output, output for own final use and payments for non-market output
P11_P12_P131
P.2 Intermediate consumption
P2
B.1g Value added, gross
B1G
P.51c Consumption of fixed capital
P51C
B.1n Value added, net
B1N
D.1 Compensation of employees, expenditure
D1PAY
D.11 Wages and salaries, expenditure
D11PAY
D.12 Employers’ social contributions, expenditure
D12PAY
D.29p Other taxes on production, expenditure
D29PAY
D.39r Other subsidies on production, revenue
D39REC
D.3r_S.212 Subsidies, revenue from the institutions and bodies of the European Union
D3REC_S212
B.2n Operating surplus, net
B2N
D.2r Taxes on production and imports, revenue
D2REC
D.21r Taxes on products, revenue
D21REC
D.211r Value added type taxes (VAT), revenue
D211REC
D.29r Other taxes on production, revenue
D29REC
D.4r Property income, revenue
D4REC
D.41r Interest, revenue
D41REC
D.41Gr Total interest before FISIM allocation, revenue
D.42p Distributed income of corporations, expenditure
D42PAY
D.43p Reinvested earnings on FDI, expenditure
D43PAY
D.44p Other investment income, expenditure
D44PAY
D.45p Rent, expenditure
D45PAY
B.5n Balance of primary incomes, net
B5N
D.5r Current taxes on income, wealth etc., revenue
D5REC
D.51r Taxes on income, revenue
D51A_C1REC
D.51a + D.51c1 Taxes on individual or household income including holding gains, revenue
D51B_C2REC
D.51b + D.51c2 Taxes on the income or profits of corporations including holding gains, revenue
D51REC
D.59r Other current taxes, revenue
D59REC
D.61r Net social contributions, revenue
D61REC
D.611r Employers' actual social contributions, revenue
D611REC
D.613r Households' actual social contributions, revenue
D613REC
D.7r Other current transfers, revenue
D7REC
D.7r_S.212 Other current transfers, revenue, from the institutions and bodies of the European Union
D7REC_S212
D.71r Net non-life insurance premiums, revenue
D71REC
D.72r Non-life insurance claims, revenue
D72REC
D.73r Current transfers within general government, revenue
D73REC
D.74r Current international cooperation, revenue
D74REC
D.74r_S.212 Current international cooperation, revenue, from the institutions and bodies of the European Union
D74REC_S212
D.75r Miscellaneous current transfers, revenue
D75REC
D.76r VAT- and GNI-based EU own resources, revenue
D76REC
D.5p Current taxes on income, wealth etc., expenditure
D5PAY
D.62p Social benefits other than social transfers in kind, expenditure
D62PAY
D.621p Social security benefits in cash, expenditure
D621PAY
D.622p Other social insurance benefits, expenditure
D622PAY
D.623p Social assistance benefits in cash, expenditure
D623PAY
D.62p COFOG 10.2 Social benefits other than social transfers in kind, expenditure, of which COFOG 10.2
D62PAY_GF1002
D.62p COFOG 10.3 Social benefits other than social transfers in kind, expenditure, of which COFOG 10.3
D62PAY_GF1003
D.62p COFOG 10.5 Social benefits other than social transfers in kind, expenditure, of which COFOG 10.5
D62PAY_GF1005
D.632p Social transfers in kind — purchased market production, expenditure
D632PAY
D.62p + D.632p Social benefits other than social transfers in kind, and social transfers in kind — purchased market production, expenditure
D62_D632PAY
D.7p Other current transfers, expenditure
D7PAY
D.7p_S.1311 of which, to subsector central government (S.1311)
D7PAY_S1311
D.7p_S.1312 of which, to subsector state government (S.1312)
D7PAY_S1312
D.7p_S.1313 of which, to subsector local government (S.1313)
D7PAY_S1313
D.7p_S.1314 of which, to subsector social security funds (S.1314)
D7PAY_S1314
D.71p Net non-life insurance premiums, expenditure
D71PAY
D.72p Non-life insurance claims, expenditure
D72PAY
D.73p Current transfers within general government, expenditure
D73PAY
D.74p Current international cooperation, expenditure
D74PAY
D.74p_S.212 Current international cooperation, expenditure, to the institutions and bodies of the European Union
D74PAY_S212
D.75p Miscellaneous current transfers, expenditure
D75PAY
D.76p VAT- and GNI-based EU own resources, expenditure
D76PAY
B.6n Disposable income, net
B6N
P.3 Final consumption expenditure
P3
P.31 Individual consumption expenditure
P31
P.32 Collective consumption expenditure
P32
D.8 Adjustment for the change in pension entitlements
D8
B.8g Saving, gross
B8G
B.8n Saving, net
B8N
D.9r Capital transfers, revenue
D9REC
D.9r_S.2 Capital transfers, revenue, from the rest of the world
D9REC_S2
D.9r_S.212 Capital transfers, revenue, from the institutions and bodies of the European Union
D9REC_S212
D.91r Capital taxes, revenue
D91REC
D.92r + D.99r Investment grants and other capital transfers, revenue
D92_D99REC
D.92r Investment grants, revenue
D92REC
D.99r Other capital transfers, revenue
D99REC
D.9p Capital transfers, expenditure
D9PAY
D.9p_S.1311 of which, to subsector central government (S.1311)
D9PAY_S1311
D.9p_S.1312 of which, to subsector state government (S.1312)
D9PAY_S1312
D.9p_S.1313 of which, to subsector local government (S.1313)
D9PAY_S1313
D.9p_S.1314 of which, to subsector social security funds (S.1314)
D9PAY_S1314
D.9p_S.2 Capital transfers, expenditure, to the rest of the world
D9PAY_S2
D.9p_S.212 Capital transfers, expenditure, to the institutions and bodies of the European Union
D9PAY_S212
D.92p Investment grants, expenditure
D92PAY
D.99p Other capital transfers, expenditure
D99PAY
P.5 Gross capital formation
P5
P.51g Gross fixed capital formation
P51G
P.52 + P.53 Changes in inventories and acquisitions less disposals of valuables
P52_P53
NP Acquisitions less disposals of non-financial non-produced assets
NP
P.5 + NP Gross capital formation and acquisitions less disposals of non-financial non-produced assets
OP5ANP
B.9 Net lending (+) / net borrowing (—)
B9
TE Total expenditure
TE
TR Total revenue
TR
D.995 Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collected
D995REC
PTC Total payable tax credits
PTC
TC Payable tax credits that exceed the taxpayer's liability
TC
The data covers mostly the general government (S.13) sector and its subsectors central government (S.1311), state government (S.1312), local government (S.1313) and social security funds (S.1314). Tax revenue (codes D.2, D.21, D.29) of the institutions and bodies of the European Union (S.212) and revenue (codes D.3r_S.212, D.7r_S.212, D.9r_S.212) and expenditure (code D.9p_S.212) of the total economy (S.1) from/to the institutions and bodies of the European Union complements the collection.
Subsector data is reported as consolidated in items property income (D.4), other current transfers (D.7) and capital transfers (D.9) (and their sub-items and aggregations) within each subsector but not between subsectors). Sector S.13 data equals the sum of subsector data, except for items D.4, D.7 and D.9 (and their sub-items and aggregations) which are consolidated between subsectors (with counterpart information from the expenditure side).
Dataset gov_10a_emp covers employment (domestic concept, in thousand persons) in the general government sector and its subsectors. These data are reported on a voluntary basis.
Dataset gov_10a_nfbs covers the main non-financial assets in the balance sheet of government government and its subsectors as detailed below. These data are reported on a voluntary basis.
ESA 2010 code and name of balance sheet item
code used in the public database
AN.1 Produced non-financial assets
N1N
AN.11 Fixed assets
N11N
AN.12 + AN.13 Inventories and valuables
N12_13N
AN.2 Non-produced non-financial assets
N2N
AN.21 Natural resources
N21N
AN.22 Contracts, leases and licences
N22N
AN.23 Goodwill and marketing assets
N23N
Data in gov_10a_main and gov_10a_nfbs are presented in millions of national currency units, millions of Euro and percentages of GDP.
Geographic coverage: EU and euro area countries, Iceland, Norway and Switzerland.
Main sources of data: National authorities (National Statistical Institutes).
22 April 2026
The indicators are compiled on a national accounts (ESA 2010) basis. They comprise main aggregates (total revenue and expenditure, main components (ESA 2010 economic categories as well as balancing items) for the general government sector and its subsectors (central, state, local government and social security funds) The difference between total revenue and total expenditure equals net lending/net borrowing (B.9). The indicators are as reported under Table 2 'Main aggregates of general government' of the ESA 2010 transmission programme. For definitions, please see in particular European system of accounts, chapter 8 and 20.
Some countries report additional detail on a voluntary basis. This is also published.
Institutional units and groupings of units as defined in ESA 2010.
The institutional units included to general government sector (S.13) according to ESA 2010 (paragraph 2.112) are the following:
general government units which exist through a legal process to have judicial authority over other units in the economic territory, and administer and finance a group of activities, principally providing non-market goods and services, intended for the benefit of the community;
a corporation or quasi-corporation which is a government unit, if its output is mainly non-market and a government unit controls it;
non-profit institutions recognised as independent legal entities which are non-market producers and which are controlled by general government;
autonomous pension funds, where there is a legal obligation to contribute, and where general government manages the funds with respect to the settlement and approval of contributions and benefits.
Target population is the general government sector.
EU and Euro area aggregates, EU Member States, Iceland, Norway and Switzerland.
The reference period is the calendar year.
Data for government finance statistics are in general associated with a high level of overall accuracy.
Data are expressed in millions of Euro, millions of national currency units and as percentages of GDP.
For euro area countries, for reference periods prior to accession of the country to the euro area, data in national currency are expressed in euro-fixed, that is the former national currency divided by the irrevocable exchange rate.
For releases of data coinciding with EDP releases, Eurostat uses by default the GDP transmitted in the context of the Excessive Deficit Procedure as denominator in the GDP ratios for the years from 1995 and the GDP transmitted in the context of the national accounts transmission programme for earlier reference periods. For updates of data outside the EDP transmission periods, Eurostat uses by default the GDP transmitted in the context of the national accounts transmission programme.
Accounting conventions are those of ESA2010.
For sector S.13, items D.4, D.7, and D.9 (and their sub-items) are to be consolidated. As a result, for these items and also for total revenue (TR) and total expenditure (TE), the sum of subsectors does not equal the sector value.
D.995 is to be deducted from D.99REC. No amount of D.995 is to be included under D.9PAY.
Data are transmitted in national currency. Eurostat converts into euro using annual average exchange rates. For euro area countries, for reference periods prior to accession of the country to the euro area, data in national currency are expressed in euro-fixed, that is the former national currency divided by the irrevocable exchange rate.
Percentage of GDP calculations are based on annual GDP data submitted to Eurostat.
EU and euro area series are formed by the aggregation of the country data.
Annual national accounts data, primarily derived from administrative and other records of general government.
Annual data. All data is disseminated at least twice a year.
Data are disseminated not later than three weeks after the legal requirement for transmission of data (ESA2010 transmission programme) scheduled at T+3 and T+9 months after the end of the reference period. In addition, data are disseminated after validation in case of transmissions outside the legal deadlines.
The underlying methodological framework is the European system of accounts (ESA2010), which ensures a high degree of comparability.
In case of any problems with compliance with ESA rules affecting the inter-country comparability the information is included in section 19 (Comment).
ESA2010 requires time series to be consistent over time, which are produced by most of the EU Member States. In some countries, methodological breaks can affect time series (normally on a temporary basis). Backward calculations of time series are provided to ensure full time coherence.
However, methodological changes need not always refer to past data. For some additional information on series breaks please see the caveats in section 19 Comment.
