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       of OECD Countries

General Government Accounts

   Volume IV: 1970-2006

        USER GUIDE

   CD-ROM on BEYOND 20/20

         December 2007
                                                                                              December 2007

                                           General Government Accounts


National Accounts of OECD Countries: Volume IV, General Government Accounts is an annual
publication of OECD, which is dedicated to government finance and is based on national accounts
data (SNA 1993).

It covers 29 of the 30 OECD countries1. The sector covered is the general government (S.13) in the
national accounts framework. This comprises, according to availability, data by sub-sector, central
government, state government, local government and social security funds. Time series are provided
for the period 1970 to 2005. Figures are presented in national currencies2, at current prices.

The publication presents, for each member country, a coherent set of four tables:

1. The first table is a Summary of the government aggregates and balances most referred to by
analysts for international comparisons.

2. The second table is the General government account (SNA 1993, simplified presentation). It
comprises the usual sequence of national accounts, including the financial accounts (flows and
stocks). This includes also two aggregates which are relevant for economic analysis and consistent
with the usual SNA transactions: Total revenue and Total expenditure of government.

3. The third table is dedicated to Detailed Tax and Social Contribution Receipts. These detailed
receipts are broken down according to the SNA classification, and are consistent with the tax
aggregates in the previous table.

4. The fourth table is the breakdown of Expenditure by Function, according to the harmonised
classification at international level COFOG. In addition to the breakdown of Total expenditure –
which is identical to the same aggregate presented in the other tables – the table shows the breakdown
by function of Compensation of employees and of Gross capital formation at the general government

This volume is part of a set of annual publications dedicated to national accounts:
- National Accounts of OECD Countries, Volume I, Main aggregates
- National Accounts of OECD Countries, Volume II, Detailed tables
- National Accounts of OECD Countries, Volume IIIa Financial Accounts - Flows
- National Accounts of OECD Countries, Volume IIIb Financial Balance Sheets - Stocks

Data are available in both the Beyond 20/20 software and in csv format. The present CD-ROM is also
containing a file of explanatory notes associated to some national accounts series.

 Turkey has not yet transmitted government finance figures according to SNA 1993 to the OECD.
 For Euro area countries, the reference to the monetary unit in the tables mentions also the year when a fixed
exchange rate was applied to the former national currencies. For more information on this rate, see National
Accounts of OECD Countries, volume IIa, detailed tables (page 9).
    National Accounts of OECD Countries,
    General Government Accounts,
    volume IV, OECD, 2007                                   2
A separate manual for Beyond 20/20 data browser is provided for technical assistance.


A development of SNA 1993

The System of National Accounts 1993 (1993 SNA) – an integrated system of economic and financial
accounts – not only allows users to assess the major macro-economic aggregates of countries, but also
the economic performance of a particular institutional sector: this is the subject of the general
government accounts.

A lot of work has been undertaken in order to guarantee a harmonized implementation of the
conceptual framework and to obtain comparable statistical data. This was the case in Europe, in
particular for the creation of the Monetary Union in 1999 (the convergence criteria in the Maastricht
Treaty). In effect, the European System of Accounts ESA 1995, directly inspired from SNA 1993, is
legally compulsory within the European Union3. Such work has also been done at a worldwide level at
the initiative of OECD, IMF and other international organisations.

It is worth emphasising the increasing convergence between the 1993 SNA methodology used for the
compilation of government sector statistics published by the OECD and those of the Government
Finance Statistics of the IMF (GFS Manual 2001), notwithstanding the differences in presentation.


The data cover, according to the definitions of SNA 1993, the general government sector (S.13) – and
not the public sector, which includes public enterprises – as well as the sub-sectors: central
government (S.1311), state government (S.1312)4, local government (S.1313) and social security
funds (S.1314).

Mode of recording transactions

The SNA 1993, in the same spirit as company accounting, recommends that transactions be recorded
on an accruals basis. In principle, claims and liabilities, revenue and expenditure must be recorded for
their due amounts at the time when they are due.

Thus, interest on debt is not recorded as interest paid, nor as interest to be paid, but as accrued
interest, spread over the reference period. On the government revenue side (taxes and social
contributions) the implementation of the accrual principle is more complex, due to the significant gap
that may exist between amounts due and amounts actually paid. Conventions are defined at the
international level, so that amounts due (or due to be paid) do not include amounts unlikely to be
collected that would distort the assessment of the net borrowing / net lending of the government and
the comparability of figures.

Source of data: three main tables

  The European System of Accounts ESA 1995 is the European adaptation of the System of National Accounts
SNA 1993, produced by Eurostat (European Commission). ESA 1995 is a Council Regulation of 25 June 1996.
 This sub-sector is relevant only for countries having a federal system of government (Australia, Austria,
Belgium, Canada, Germany, Mexico, Spain, Switzerland, United States). It will be shown in the statistical tables
only for these countries.
    National Accounts of OECD Countries,
    General Government Accounts,
    volume IV, OECD, 2007                                   3
In addition to the national accounts statistics for all sectors (economic and financial accounts) that are
transmitted by member countries on a regular basis, the OECD and Eurostat have agreed on the
transmission of three harmonised tables for statistics dedicated to the government sector:

- Table 0200: Main aggregates of general government

This table provides the essential data for table 2,see below. Two accounts have been added to it: the
financial account and the financial balance sheet (end of period) of the government. These are
extracted from other harmonised tables dedicated to financial accounts of all sectors (tables 0600 and

- Table 0900: Detailed tax and social contribution receipts by receiving sub-sector

- Table 1100: Expenditure of general government by function


The national accounts data refer to calendar years except for Australia and New Zealand which use
fiscal years (beginning respectively 1st July and 1st April) in their National Accounts. Japan uses
fiscal years beginning 1st April only for accounts for sub-sectors of general government (tables S1311,
S1313 and S1314). All the data are expressed in millions of national currency (including in “euros”
for euro area countries), except data referring to employment (tables 5, 6, 9a and 9b) which are
expressed in thousands.

The Summary of General Government Aggregates and balances is presented in three dimensional
table. The three dimensions are country, variables and time. The three other tables are presented in
four dimensional table (country, variables, sector, time). The dimensions can be easily transposed for
different presentations.

Files can be exported from Beyond 20/20 as CSV, WKS, WK1, dBASE, TEXT and AREMOS TSD.

1. Table I: Summary of general government aggregates and balances

This table is a summary of the most commonly used aggregates and balances of table II. For European
countries (the “excessive deficit procedure”), the deficit/surplus of general government and the
government debt as defined in the Maastricht Treaty (source: Eurostat) have been added. The former
differs from net borrowing/net lending by only the amount of interest on swaps. The last line, which
shows the GDP of the country (gross domestic product, at market prices), is a memorandum item.

In the Protocol on the excessive deficit procedure annexed to the Maastricht Treaty, government debt
is defined as the debt of the whole general government sector: gross, consolidated and in nominal
value (face value). It excludes the other accounts payable (AF.7), as well as, if they exist, insurance
technical reserves (AF.6). Therefore, it is different from the total sum of liabilities, in market value, in
the balance sheet of the general government sector according to SNA 1993.

 They are the subject of a specific publication, covering all sectors: “Financial Accounts of OECD Countries”
(volume III).
    National Accounts of OECD Countries,
    General Government Accounts,
    volume IV, OECD, 2007                                  4
It has to be noted that, as in table II, the net borrowing/net lending, which is the balancing item of the
capital account in the SNA 1993 sequence of accounts, is also equal to the difference between Total
revenue and Total expenditure.

Finally, it may result from the transmission timetable specific to European countries that the data for
table I (taken from table III) are not as updated as in table II. (Example: table I item 6 and table III
item 61 (total tax receipts and actual social contributions) may be different from table II item 24).

2. Table II: General government account (SNA 1993, simplified presentation)

Objective: This table aims to provide a faithful image, to the greatest extent possible, of the
aggregates and balances of the general government sector in the SNA 1993 conceptual framework. In
addition, it brings to light two relevant aggregates that do not belong to this conceptual framework:
the Total revenue and the Total expenditure of the general government sector. Data are also presented,
in a simplified way, for the sub-sectors of general government.

As a result, certain imputed flows and some accounts, less relevant for the government sector, are not
included (see further, Content).

Source: Tables 0200, 0600 and 0700 sent by the member countries to the OECD and Eurostat.


1. The accounts:

The main 1993 SNA accounts are retained in table II. However, of the full sequence of accounts in
SNA, four flow accounts do not appear here as such: two current accounts (Redistribution of income
in kind and Use of adjusted disposable income) and two accumulation accounts (Other changes in
volume of assets and Revaluation):

- Redistribution of income in kind account: from this account, only the main flow is retained, Social
transfers in kind related to expenditure on products supplied to households via market producers
(D.6311+D.63121+D.63131). In table II, for simplicity, it is integrated in the Secondary distribution
of income account, mentioned as Social transfers in kind (via market producers). However, this flow
should not be taken into account for calculating the balancing item of this account, the Net disposable

- Use of adjusted disposable income account: as the aggregate Actual final consumption (P.4) is
considered to be of little relevance for the government sector, this account is of little relevance as

- Other changes in assets (Other changes in volume and Revaluation): these accounts are dedicated to
“other flows” which, in addition to capital and financial accounts transactions, are necessary to
reconcile the opening and closing balance sheets. Their absence is temporary and is the result of
insufficient compilation by some member countries.

Finally, the balance sheet at the end of the sequence is for the time being a financial balance sheet,
because non financial assets are not yet adequately valued in some countries. It is a closing balance
sheet, valuing stocks of assets and liabilities at the end of the year.
   National Accounts of OECD Countries,
   General Government Accounts,
   volume IV, OECD, 2007                                5
2. The transactions and aggregates:

A few important aggregates are worth some explanation, including the main balancing item of the

a) Output:

The main service output of the government sector is the transaction “Other non-market output” (P.13),
named here for simplicity as “Non-market output”. This represents services provided on a free basis
(Non-market output, P.132) or at prices economically not significant (Payments for non-market
output, P.131). The usual examples of these economically non-significant payments are tickets for
museums, fees paid by students for public universities and colleges, etc. It should be recalled that non-
market output is measured by convention as the sum of production costs, minus the incidental sales of
the non-market branches.

Market output (P.11) is composed of sales of goods and services produced by the market branches of
government (in principle they are of very low importance), and of the incidental sales of the non-
market branches. By hypothesis, these goods and services are sold on the market at economically
significant prices.
The output for own final use (P.12) consists of goods and services produced and retained either for
final consumption, or for gross fixed capital formation by the same institutional unit. The most
common case for the government sector is gross fixed capital formation: development of software and
computer services, construction of dwellings for the military, etc. The output for own final use is
often estimated by reference to a market price, and moreover, it is usually of low size: this is why it
has been put here together with market output.

b) Final consumption expenditure

This consists of expenditure earmarked for the non-market production of goods and services for
collective consumption (security, justice, etc.) and for individual consumption (health care, housing,
education, etc.), to which must be added the government expenditure financing goods and services
provided to households by market producers. As a result, these expenditures are equal to the non-
market output (excluding possible payments for non-market output from households) plus social
transfers in kind supplied to households (via market producers).

One can check the equation:
                P.3 = P.132 + (D.6311+D.63121+D.63131)

NB: Final consumption expenditure should not be confused with the actual final consumption (P.4) of
government, which is equal to the final collective consumption expenditure.

c) Total revenue

This aggregate in table II (by definition “receivable”) accounts for monetary flows, and excludes non-
market output (except for the part corresponding to own account GFCF). One has thus the following
equation (see p. 17):

   National Accounts of OECD Countries,
   General Government Accounts,
   volume IV, OECD, 2007                               6
Total revenue = total sales (market output and output for own final use) and payments for non-market
output + subsidies + property income + total taxes + total social contributions + other current transfers
and capital transfers (receivable).

d) Total expenditure

For these transactions in table II (by definition “payable”), which are monetary flows (except imputed
social contributions in the compensation of employees), one can check the following equation (see p.

Total expenditure = intermediate consumption + compensation of employees + subsidies + interest +
taxes + social benefits and social transfers in kind (via market producers) + current transfers and
capital transfers (payable) + adjustment for the net equity of households in pension funds reserves +
gross capital formation and net acquisition of non-financial non-produced assets.

Another presentation is possible, starting from final consumption expenditure:

Total expenditure = [final consumption expenditure + total sales and payments for non-market output
+ subsidies on production (receivable) – consumption of fixed capital] + subsidies (payable) + interest
(payable) + taxes (payable) + social benefits other than social transfers in kind + current transfers and
capital transfers (payable) + adjustment for the net equity of households in pension funds reserves+
gross capital formation and net acquisition of non-financial non-produced assets.

NB: in this table, total revenue and total expenditure include, in addition to current transactions,
capital transactions: acquisitions and disposals of non-financial assets, capital transfers. This is why
the difference between these two aggregates is equal to the net borrowing / net lending (see below).

e) Net borrowing / net lending (B.9)

This is the final balancing item of the sequence of economic, “non-financial” accounts, resulting
basically from current transactions and investment (gross capital formation). This is the most
commonly referred to aggregate.

Two remarks:

- In principle, it should be identical to the balancing item of the financial account (having in the SNA
the same name and code). In practice, being calculated from different accounting sources, there is
always a discrepancy. The balancing item of the financial account appears here as “Net financial

- For the last few years, a discrepancy has been existing between the SNA 1993 B.9 and the
“excessive deficit procedure” deficit/surplus in the European Union. In the latter, settlements on swap
transactions are recorded as property income (interest), whereas they are recorded as financial
transactions in the SNA (as revised in 1999).

3. Table III: Detailed taxes and social contributions receipts

Objective: To provide, through the SNA 1993 nomenclature, a detailed presentation of “fiscal” type
receipts, as well as a few aggregates relevant for the purpose of government finance analysis. These
data are in principle recorded according to the accounting norms of the SNA (and of other systems
   National Accounts of OECD Countries,
   General Government Accounts,
   volume IV, OECD, 2007                               7
agreed on at the international level), that is to say on an accruals basis. Data are also presented, in a
simplified way, for the sub-sectors of general government.

Source: Table 0900 sent once a year by member countries to the OECD and Eurostat. In principle, the
data are made available in year N+1 (between 31 May and 1 September).

Content: Presented here as a single account of “fiscal” receipts of the government, this is the list of
taxes and social contributions extracted, in principle, from three accounts of the SNA 1993 (see also
table II), namely: the allocation of primary income account (for the taxes on the production and
imports, D.2), the secondary distribution of income account (for the current taxes on income and
wealth, D.5, and the social contributions, D.61) and the capital account (for the capital taxes, D.91).

Four important remarks for interpreting the data:

1. The Total receipts (line 1 in the table) is somewhat inferior to the table II aggregate “Total
revenue” of the government, to the extent that the latter includes non-fiscal receipts (dividends,
interest, subsidies, transfers etc.).

2. The aggregate closest to the notion of compulsory levies is the Total actual receipts (line 2 in the
table): it covers all actual taxes and social contributions, excluding imputed social contributions
recorded in the national accounts for direct employers’ schemes. It has to be noted that, in the few
countries that use it (Denmark, France, Poland…), it takes into account the capital transfer recorded in
favour of debtor sectors for the taxes and social contributions due but unlikely to be collected

NB: There might be a discrepancy with other assessments of compulsory levies, including from
OECD sources (“Revenue statistics”), to the extent that in these other sources the methods used for
valuing these receipts and eliminating the effect of amounts unlikely to be collected may not be
strictly those recommended in the national accounts (SNA 1993 / ESA 1995). In addition, table III
does not include levies in favour of supra-national authorities (in the European Union for instance).

3. One cause of discrepancy with the Ministry of Finance’s public accounts may result from
SNA 1993 methodology: taxes and social contributions are not recorded on a cash basis (like in most
countries’ public accounts) but on an accruals basis.

In principle, the amounts recorded here are at the time they are due to be paid (“when those are
evidenced by tax assessments”). In practice, recording methods may vary due to the complexity of
fiscal systems, and to the statistical method used to eliminate the effect of amounts unlikely to be
collected7. Discussions are underway at the international level aimed at harmonising these statistical
methods and guaranteeing that they have a comparable effect on the net borrowing / net lending of
general government8.

  In these tables, this flow (D.995) is recorded as an expenditure and is not deducted from the corresponding
  The SNA states that in some cases it is preferable to record cash amounts of taxes. But the time of recording
must be the same as that of the economic event which gave rise to the liability (§7.60 and 8.50).
  See also the methods recommended in Europe in the ESA95 Manual on government deficit and debt (2 nd
edition, III.1, Eurostat, 2002).
    National Accounts of OECD Countries,
    General Government Accounts,
    volume IV, OECD, 2007                                    8
4. Finally, in some limited cases, another source of discrepancy with the public accounts may be the
notion of tax itself. In national accounts, this notion may not strictly coincide with the one in public
accounts, for two reasons:

- Some taxes in the public accounts may be interpreted in the national accounts as the purchase of a
service (under the condition that the price is not out of proportion with the cost of providing the
service): they will then be accounted for as market output

- In the context of a sale of assets (an indirect privatisation for instance), it may happen, in this
particular instance, that a “tax” in the public accounts be reclassified as a financial transaction in the
national accounts.

4. Table IV: Expenditure of general government by function

Objective: This table aims to provide a breakdown of government expenditure according to their
function. To meet this end, economic flows of expenditure must be aggregated according to the
Classification of the Functions of Government (COFOG). COFOG is defined in chapter XIII of the
SNA 1993. In this table, data are also presented for the sub-sectors of the general government sector.

Source: Table 1100 sent by member countries to the OECD and Eurostat. In principle, figures should
be made available before December of year N+1.

Content: The COFOG having been reformed in 1999, the new nomenclature in 10 functions9 – or
divisions – (instead of 14 in the SNA 1993) is implemented here. The COFOG is designed in such a
way that every function may be sub-divided into several sub-functions (or groups): only the first level
of the classification is implemented here.

The 10 functions of government are the following:

1. General public services
2. Defence
3. Public order and safety
4. Economic affairs
5. Environmental protection
6. Housing and community amenities
7. Health
8. Recreation, culture and religion
9. Education
10. Social protection

For the general government sector and for the sub-sectors, Total expenditure is broken down in ten
functions. In addition, table IV comprises the functional breakdown – but only at the level of the
general government – of two important elements of government expenditure: the Gross Formation of
Capital (P.5) and the Compensation of Employees (D.1).

Three remarks may shed some light on this functional breakdown:

 See the publication « Classifications of expenditure according to purpose » (United Nations, Statistical papers,
M84, 2000).
    National Accounts of OECD Countries,
    General Government Accounts,
    volume IV, OECD, 2007                                   9
1. The government debt service (interest) is by convention included in the first function (general
public services)

2. Expenditure related to research and development (R&D) must be allocated according to the
appropriated domain: to function 2 if R&D concerns defence, to function 4 if it applies to economic
affairs, etc.

3. Social benefits and transfers dealing with health and housing are a matter of social protection,
according to the SNA and to other systems like the European System of Social Protection Statistics
(ESSPROS). Allocating these expenses according to the three COFOG functions (6, 7 and 10) may be

The COFOG Manual recommends to record:

- to the function Health, expenses and transfers related to health care (consultation of practitioners,
acquisition of medical and pharmaceutical products, etc.)
- to the function Social protection (subdivision Sickness and disability), transfers in cash or in kind
earmarked to replace in whole or part loss of earnings due to sickness or injury
- to the function Social protection (subdivision Housing), social transfers in kind related to help
means-tested households meet the cost of housing (either renting or owning).

IV. DESCRIPTION of the OECD csv file format

The csv file format version of National Accounts of OCDE countries is an ASCII comma separated
values (csv) format. It has been designed for easy bulk data transfer of OECD data files onto a
database system.

1. Record structure of the file

The first record gives the list of fields in the correct order. The other records contain the time series,
one per record, with the attributes and data as presented in the first record and separated by commas.
In case the data or the attribute is not available there is nothing between the corresponding commas.
The fields used to store the time series which are presented in the first record of the file are: series
code, country, subject hierarchy, series title, power of ten, unit, then years, control code, from 1970
to 2004.

    National Accounts of OECD Countries,
    General Government Accounts,
    volume IV, OECD, 2007                               10
The content of the fields is the following:

o   Series code: a string composed of a country code, a subject code and sector code.

o   Country: the name of the corresponding country.

o   Subject hierarchy: a string containing the table subject .

o   Series title: a string containing the English title of the time-series.

o   Power of ten: the number 3 signifies that the data in the printed publication are expressed in
    thousands, 6 means that the data are in millions, 9 in billions etc. The number is the power of ten
    needed to multiply the figures to obtain the data in units.

o   Units: unit in which the series is expressed in the printed publication. When data are exported
    from the csv file they should be multiplied by the corresponding power of ten.

o   Data and control codes: value and qualifier. Values are expressed in the corresponding unit. In
    general there is no qualifier. The permitted qualifiers are: E for estimated values and R for breaks
    in the series.

2. Examples of record

The following is an example of a record:

"Series code","Country","Subject hierarchy","Series title","Power of ten","Units","1970","Control
code","1971","Control code","1972","Control code","1973","Control code","1974","Control
code","1975","Control code","1976","Control code","1977","Control code","1978","Control
code","1979","Control code","1980","Control code","1981","Control code","1982","Control
code","1983","Control code","1984","Control code","1985","Control code","1986","Control
code","1987","Control code","1988","Control code","1989","Control code","1990","Control
code","1991","Control code","1992","Control code","1993","Control code","1994","Control
code","1995","Control code","1996","Control code","1997","Control code","1998","Control
code","1999","Control code","2000","Control code","2001","Control code","2002","Control
code","2003","Control code","2004","Control code"

The following is an example of a time series record corresponding to that description:

"POL.D2TS1313","POLAND","Detailed taxes and social contribution receipts",
"Taxes on production and imports-Local government",6,"PLN",,"",,"",,"",,"",,"",,

    National Accounts of OECD Countries,
    General Government Accounts,
    volume IV, OECD, 2007                                11
V. ABBREVIATIONS used in series titles of tables by institutional sectors

S13- General government
S1311-        Central government
S1312-        State government
S1313-        Local government
S1314-        Social security funds

   National Accounts of OECD Countries,
   General Government Accounts,
   volume IV, OECD, 2007                         12
                                                 ANNEX I

                    Country            Country   Currency                Currency
                                       code                              code
                    Australia          AUS       Australian dollars      AUD
                    Austria            AUT       euros (1999 ATS euro)   EUR.99ATS
                    Belgium            BEL       euros (1999 BEF euro)   EUR.99BEF
                    Canada             CAN       Canadian dollars        CAD
                    Czech Republic     CZE       Czech koruny            CSK
                    Denmark            DNK       Danisk kroner           DKK
                    Finland            FIN       euros (1999 FIM euro)   EUR.99FIM
                    France             FRA       euros (1999 FRF euro)   EUR.99FRF
                    Germany            DEU       euros (1999 DEM euro)   EUR.99DEM
                    Greece             GRC       euros (2001 GRD euro)   EUR.01GRD
                    Hungary            HUN       forint                  HUF
                    Iceland            ISL       Icelandic krona         ISK
                    Ireland            IRL       euros (1999 IEP euro)   EUR.99IEP
                    Italy              ITA       euros (1999 ITL euro)   EUR.99ITL
                    Japan              JPN       yen                     JPY
                    Korea              KOR       won                     KRW
                    Luxembourg         LUX       euros (1999 LUF euro)   EUR.99LUF
                    Mexico             MEX       pesos                   MXP
                    Netherlands        NLD       euros (1999 NLG euro)   EUR.99NLG
                    New Zealand        NZL       N.Z. dollars            NZD
                    Norway             NOR       Norvegian kronor        NOK
                    Poland             POL       zlotys                  PLN
                    Portugal           PRT       euros (1999 PTE euro)   EUR.99PTE
                    Slovak Republic    SVK       slovak koruny           SKK
                    Spain              ESP       euros (1999 ESP euro)   EUR.99ESP
                    Sweden             SWE       Swedish kronor          SEK
                    Switzerland        CHE       Swiss francs            CHF
                    Turkey             TUR       New turkish lira        TRY
                    United Kingdom     GBR       pounds sterling         GBP
                    United States      USA       dollars                 USD

National Accounts of OECD Countries,
General Government Accounts,
volume IV, OECD, 2007                                  13
                                                                     ANNEX II

                                                    LIST OF SERIES BY TABLES

Tableau 1. Summary of general government aggregates and balances

                                          1   Value added, gross

                                          2   Saving, net

                                          3   Net lending (+) / Net borrowing (-)

                                          4   Total revenue

                                              of which

                                          5   Total tax receipts

                                          6   Actual social contributions

                                          7   Total expenditure

                                          8   Interest

                                          9   Compensation of employees

                                          10 Social benefits and social transfers in kind

                                          11 Gross fixed capital formation

                                          12 Total liabilities (consolidated)

                                          13 Financial net worth

                                          14 Deficit / Surplus (Maastricht)

                                          15 Maastricht Debt

                                          16 Gross domestic product

   National Accounts of OECD Countries,
   General Government Accounts,
   volume IV, OECD, 2007                                                           14
Tableau 2. General government account (SNA 1993, simplified presentation)

                                    Production Account
                           1        Output
                           2        Market output and output for own final use
                           3        Non-market output
                           4        Payments for non-market output
                           5        Non-market output, other
                           6        Market output, output for own final use and payments for non-market output
                           7        Intermediate consumption
                           8        Value added, gross
                           9        Consumption of fixed capital
                           10       Value added, net
                                    Generation of income account
                           11       Compensation of employees, payable
                           12       Other taxes on production, payable
                           13       Other subsidies on production, receivable
                           14       Operating surplus, net
                                    Allocation of primary Income account
                           15       Taxes on production and imports, receivable
                           16       Subsidies, payable
                           17       Property income, receivable
                           18       Property income, payable
                           19       Interest, payable
                           20       Other property income, payable
                           21       Balance of primary incomes, net
                                    Secondary distribution of income account
                           22       Current taxes on income and wealth, receivable
                           23       Social contributions, receivable
                           24       Actual social contributions
                           25       Imputed social contributions
                           26       Other current transfers, receivable
                           27       Current taxes on income and wealth, payable
                           28       Social benefits other than social transfers in kind, payable
                           29       Social transfers in kind (via market producers), payable
                           30       Social benefits and transfers in kind (via market producers), payable
                           31       Other current transfers, payable
                           32       Disposable income, net
                                    Use of disposable income account
                           33       Final consumption expenditure
                           34       Individual consumption expenditure
                           35       Collective consumption expenditure
                           36       Adjustment for net equity of households in pension funds
                           37       Saving, gross
                           38       Saving, net
                                    Capital account
                           39       Consumption of fixed capital
                           40       Capital transfers, receivable

  National Accounts of OECD Countries,
  General Government Accounts,
  volume IV, OECD, 2007                                                     15
                         41       Capital taxes
                         42       Other capital transfers and investment grants, receivable
                         43       Capital transfers, payable
                         44       Gross capital formation and acquisitions of non-produced assets
                         45       Gross capital formation
                         46       Gross fixed capital formation
                         47       Changes in inventories and acquisitions less disposals of valuables
                         48       Acquisitions less disposals of non-produced non-financial assets
                         49       Net lending (+) / Net borrowing (-)
                         50       Total expenditure
                         51       Total revenue
                                  Financial Account
                         52       Net financial transactions
                         53       Net acquisition of financial assets
                         54       Monetary gold and special drawing rights
                         55       Currency and deposits
                         56       Securities other than shares
                         57       Loans
                         58       Shares and other equity
                         59       Insurance technical reserves
                         60       Other accounts receivable
                         61       Net incurrence of liabilities
                         62       Currency and deposits
                         63       Securities other than shares
                         64       Loans
                         65       Insurance technical reserves
                         66       Other accounts payable
                                  Financial balance sheet
                         67       Financial net worth
                         68       Financial assets
                         69       Monetary gold and special drawing rights
                         70       Currency and deposits
                         71       Securities other than shares
                         72       Loans
                         73       Shares and other equity
                         74       Insurance technical reserves
                         75       Other accounts receivable
                         76       Liabilities
                         77       Currency and deposits
                         78       Securities other than shares
                         79       Loans
                         80       Insurance technical reserves
                         81       Other accounts payable

National Accounts of OECD Countries,
General Government Accounts,
volume IV, OECD, 2007                                                   16
Tableau 3. Detailed taxes and social contribution receipts

                                     1 Total receipts

                                     2 Total actual receipts

                                     3 Total tax receipts

                                     4 Taxes on production and imports

                                     5 Taxes on products

                                     6 Value added type taxes

                                     7 Taxes and duties on imports excluding VAT

                                     8 Import duties

                                     9 Taxes on imports, excluding VAT and import duties

                                     10 Levies on imported agricultural products

                                     11 Monetary compensatory amounts on imports

                                     12 Excise duties

                                     13 General sales taxes

                                     14 Taxes on specific services

                                     15 Profits of import monopolies

                                     16 Taxes on products, except VAT and import taxes

                                     17 Excise duties and consumption taxes

                                     18 Stamp taxes

                                     19 Taxes on financial and capital transactions

                                     20 Car registration taxes

                                     21 Taxes on entertainment

                                     22 Taxes on lotteries, gambling and betting

                                     23 Taxes on insurance premiums

                                     24 Other taxes on specific services

                                     25 General sales or turnover taxes

                                     26 Profits of fiscal monopolies

                                     27 Export duties and monetary compensatory amounts on exports

                                     28 Other taxes on products n.e.c.

                                     29 Other taxes on production

                                     30 Taxes on land, buildings or other structures

                                     31 Taxes on the use of fixed assets

                                     32 Total wage bill and payroll taxes

                                     33 Taxes on international transactions

                                     34 Business and professional licences

                                     35 Taxes on pollution

                                     36 Under-compensation of VAT (flat rate system)

                                     37 Other taxes on production n.e.c.

                                     38 Current taxes on income and wealth
   National Accounts of OECD Countries,
   General Government Accounts,
   volume IV, OECD, 2007                                                     17
                                  39 Taxes on income

                                  40 Taxes on individual or household income incl. holding gains

                                  41 Taxes on individual or household income excl. holding gains

                                  42 Taxes on individual or household holding gains

                                  43 Taxes on the income or profits of corporations incl. holding gains

                                  44 Taxes on the income or profits of corporations excl. holding gains

                                  45 Taxes on holding gains of corporations

                                  46 Other taxes on holding gains

                                  47 Taxes on holding gains

                                  48 Taxes on winnings from lottery or gambling

                                  49 Other taxes on income n.e.c.

                                  50 Other current taxes

                                  51 Current taxes on capital

                                  52 Poll taxes

                                  53 Expenditure taxes

                                  54 Payments by households for licences

                                  55 Taxes on international transactions

                                  56 Other current taxes n.e.c.

                                  57 Capital taxes

                                  58 Taxes on capital transfers

                                  59 Capital levies

                                  60 Other capital taxes n.e.c.

                                  61 Actual social contributions

                                  62 Employers' actual social contributions

                                  63 compulsory

                                  64 voluntary

                                  65 Employees' actual social contributions

                                  66 compulsory

                                  67 voluntary

                                  68 Social contributions by self- and non-employed persons

                                  69 compulsory

                                  70 voluntary

                                  71 Imputed social contributions
                                       Capital transfers for taxes and social contributions assessed but

National Accounts of OECD Countries,
General Government Accounts,
volume IV, OECD, 2007                                                      18
Tableau 4. Expenditure by function

                                         1   Total expenditure

                                         2   General public services

                                         3   Defence

                                         4   Public order and safety

                                         5   Economic affairs

                                         6   Environment protection

                                         7   Housing and community amenities

                                         8   Health

                                         9   Recreation, culture and religion

                                         10 Education

                                         11 Social protection

                                         12 Compensation of employees

                                         13 General public services

                                         14 Defence

                                         15 Public order and safety

                                         16 Economic affairs

                                         17 Environment protection

                                         18 Housing and community amenities

                                         19 Health

                                         20 Recreation, culture and religion

                                         21 Education

                                         22 Social protection

                                         23 Gross Capital Formation

                                         24 General public services

                                         25 Defence

                                         26 Public order and safety

                                         27 Economic affairs

                                         28 Environment protection

                                         29 Housing and community amenities

                                         30 Health

                                         31 Recreation, culture and religion

                                         32 Education

                                         33 Social protection

  National Accounts of OECD Countries,
  General Government Accounts,
  volume IV, OECD, 2007                                               19

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