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This section presents statistics used for the excessive deficit procedure (EDP), including the following key indicators:

• general government surplus (+) / deficit (-) or net lending (+) / net borrowing (-)
• general government gross debt.

The section also includes government finance statistics (GFS), which show the economic activities of the government, including:

• revenue and expenditure
• surplus (+) / deficit (-), which is referred to in national accounts terminology as net lending (+) / net borrowing (-)
• transactions and other changes in financial assets and liabilities
• balance sheets.

GFS and EDP cover data for the general government sector and its 4 subsectors.

Statistics related to the EDP and the underlying GFS form the basis for fiscal monitoring in Europe.

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