Government revenue, expenditure and main aggregates (gov_10a_main)

Reference Metadata in Euro SDMX Metadata Structure (ESMS)

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

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

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


1. Contact Top
1.1. Contact organisation

Eurostat, the statistical office of the European Union

1.2. Contact organisation unit

D1:Excessive deficit procedure, methodology and GFS

1.5. Contact mail address

2920 Luxembourg LUXEMBOURG

2. Metadata update Top
2.1. Metadata last certified 21/10/2022
2.2. Metadata last posted 21/10/2022
2.3. Metadata last update 21/10/2022

3. Statistical presentation Top
3.1. Data description

Main revenue and expenditure items of the general government sector, notified by national authorities in Table 2 of the ESA2010 transmission programme.

Data are presented in millions of Euro, millions of national currency units 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 0200 'Main aggregates of general government' of the ESA2010 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 outside the scope of the transmission programme. 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 ESA2010 (paragraph 2.112) are the following:

(a) 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;

(b) a corporation or quasi-corporation which is a government unit, if its output is mainly non-market and a government unit controls it;

(c) non-profit institutions recognised as independent legal entities which are non-market producers and which are controlled by general government;

(d) 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 all series should start in 1995, subject to country derogations. However, in practice the length of the series available varies widely from one country to another. Some series may start earlier than 1995.

3.9. Base period

Not applicable.

4. Unit of measure Top

Data are presented in millions of Euro, millions of national currency units, and percentage of GDP.

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. 

5. Reference Period Top

The reference period is the calendar year.

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

National Accounts are compiled in accordance with the European System of Accounts (ESA 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. Confidentiality Top
7.1. Confidentiality - policy

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

7.2. Confidentiality - data treatment

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

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

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

8. Release policy Top
8.1. Release calendar

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.

9. Frequency of dissemination Top

Annual data. All data is disseminated at least twice a year.

10. Accessibility and clarity Top
10.1. Dissemination format - News release

Not available.

10.2. Dissemination format - Publications

Eurobase, Statistics Explained, GFS table publications.

10.3. Dissemination format - online database

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

10.4. Dissemination format - microdata access

Not available.

10.5. Dissemination format - other

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

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

Please see also:  dedicated section on government statistics

10.6. Documentation on methodology

See section 6.1.

10.7. Quality management - documentation

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

11. Quality management Top
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. Relevance Top
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. Accuracy Top
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. Timeliness and punctuality Top
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. Coherence and comparability Top
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.

16. Cost and Burden Top

Not available.

17. Data revision Top
17.1. Data revision - policy

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

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 of the European Communities. However, some changes may be implemented beforehand on the basis of gentlemen's agreements.

18. Statistical processing Top
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.

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.

18.6. Adjustment

Data are not adjusted.

19. Comment Top

Please also consult the latest EDP news release for any amendments or reservations on EDP data, as well as any specific or general explanatory notes.

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.

Country footnotes:

EU aggregates


EA aggregates



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.


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.

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


D.39REC: Subsidies from EU for Market Regulatory Agency are included from 2005.
  D.62PAY: A new system of social benefits was introduced in 1996. Most of benefits which were previously paid by local government (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).
  Revisions resulting from the Action Points of Eurostat Dialogue Visit, mainly concerning items D.5 and D.62, were implemented as part of the national accounts' benchmark revision in June 2020.






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.


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 September 2021 EDP transmission, and corresponding quarterly GFS reporting, Ireland has implemented the subsector with a time series beginning in 2017Q1. This change has no impact on the aggregate data rather S.1311 is reduced by the amounts now shown in S.1314.


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.


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




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.




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


Before 2003: transaction D.632PAY included in transaction P.2.


The negative revision on general government 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.

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


Restitution of Ruble deposits in 1997 affecting D9PAY.S1311




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.




Statistics Netherlands has revised data on performance-related student loans, in deviation from the regular revision policy of the national accounts. These revisions impact the complete time series 1999-2020 presented in ESA table 25. For the non-financial accounts of the State, this implies revisions to: D.99r, D.41r, D.623p and D.99p.


For D.7 and D.9: data on flows between subsectors are being investigated by the authorities;


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




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


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


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. The transaction is treated as another current transfer within the general government sector and is consolidated. For years prior to 2017, the transaction will be subject to revision in next benchmark revision.






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.


D.4 not consolidated;


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


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


D.4 not consolidated due to lack of information.


OP5ANP does not include NP.

Related metadata Top

Annexes Top