Instructions for Completing GFS Yearbook Questionnaire Report Forms for the Integrated Correspondence System (ICS)

Transcription

1 Instructions for Completing GFS Yearbook Questionnaire Report Forms for the Integrated Correspondence System (ICS) The Statistical Tables in GFS Yearbook Questionnaire contains files in following format: xxxgyq_xxxx.xls xxx is your Country Code as described in IMF. XXXX is the 4 digit Year of the data contained in the questionnaire. Last Year & Year Before Last If you have already reported data for the specific year, the questionnaire can be used for reviewing and reporting revisions to old data. This file does not contain formulas, but they can be added as desired. New Data If you have not reported data for the specific year, the questionnaire can be used to report new data. This file contains formulas. 1) To select the sheet for data entry: Click the Coverpage, Statements or Tables tab. On the coverpage, enter the year for which data are reported and complete the box on the Nature of the Data and Accounting Method. 2) Proceed to click on tabs for Statement I through Annex 2, and enter data in the appropriate cells. Except for the data cells, the tables are protected and cannot be edited. Please do not delete or insert rows or columns in any worksheet. 3) If data for all sectors reported are on a purely cash basis: Enter detailed cash data in the detailed classification Tables 1-3, 7-8, as well as in Annexes 1 and 2. Table 6 should be completed on a best effort basis. Summarize the main aggregates of Tables 1-3 in Statement II. 4) If data for all sectors reported are on an other than cash basis (e.g., accrual or any accounting method other than pure cash): Enter other than cash data in detailed classification Tables 1-8, as well as in Annexes 1 and 2. Summarize main aggregates of other than cash data (Tables 1-3) in Statement I, and also enter the underlying aggregate cash data in Statement II, if available. 5) If data for reported subsectors are a mixture of cash and other than cash basis: Enter data in the detailed classification tables (Tables 1 3; 7 8) according to the basis on which data for the particular category and subsector is recorded. Tables 4 6 (other economic flows and the balance sheet) should be completed on a best effort basis. All transactions in the detailed classification Tables 1 3 (whether on a cash or other than cash basis) should be summarized in Statement I, for all subsectors. All the pure cash flow transactions that relate to the data recorded in the detailed classification tables (and Statement I), should be summarized in Statement II. Data in Statements I and II will be identical for those subsectors that are on a cash basis only. 6) Enter data with the same magnitude and currency as indicated in the spreadsheets. If data are reported in a different magnitude or currency, please indicate so in the Notes field at the bottom of this sheet. 7) 8) 9) To indicate that data are not available enter four dots:. In the appropriate data cell(s). To indicate a zero observation enter the number in the appropriate data cell. To add comments regarding this submission: Position the cursor next to the field marked Notes at the bottom of this sheet and type your text. 1) 11) When you have finished entering the data, save the file, retaining the original name assigned by the ICS. Return to the ICS and select Upload Reports. For ICS questions and technical support, please contact: icsinquiry@imf.org

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4 39,17 GFS YEARBOOK QUESTIONNAIRE STATISTICAL TABLES Country name: Country code: Year: CtyName CtyCode YearStrin Units of currency / Year ending: UnitYear Nature of the data and accounting method: For each subsector's data, indicate the nature of the data (final, preliminary, or forecast) by putting an X in the relevant boxes. For each subsector's data, indicate the accounting method used by putting a C to indicate cash data and an A to indicate data other than cash. AccountiA Final Preliminary Forecast C or A? Budgetary central government Extrabudgetary units Social security funds Central government State governments Local governments General government TO ACCESS YOUR COUNTRY's INSTITUTIONAL TABLE PLEASE DOWNLOAD THROUGH ICS: Statement I: Statement II: Table 1: Table 2: Table 3: Table 4: Table 5: Table 6: Table 7: Table 8: Table 9: Annex 1: Statement of Government Operations Statement of Sources and Uses of Cash Revenue Expense Transactions in Assets and Liabilities Holding Gains and Losses in Assets and Liabilities Other Changes in the Volume of Assets and Liabilities Balance Sheet Outlays by Functions of Government Transactions in Financial Assets and Liabilities by Sector Total Other Economic Flows in Assets and Liabilities Consolidation Table 1/1/213 5:1 PM September 25, Version 2.3 [V2.3]

5 Annex 2: Integrated Statement of Flows and Stocks in Assets and Liabilities TO ACCESS YOUR COUNTRY's LETTERS OF OUTSTANDING QUERIES (AS APPLICABLE) PLEASE DOWNLOAD THROUGH ICS: Reference: Government Finance Statistics Manual 21 (GFSM 21) 1/1/213 5:1 PM September 25, Version 2.3 [V2.3]

6 GFS YEARBOOK QUESTIONNAIRE 16,15 STATEMENT I STATEMENT OF GOVERNMENT OPERATIONS Social Security Funds Consolidation Column Central Government a/ Budgetary Extrabudgetary Governments Governments Column (1) (2) (3) (4) (5) (6) (7) (8) (9) Accounting method: A A A A A A A A A TRANSACTIONS AFFECTING NET WORTH: 1 Revenue Taxes Social contributions Grants Other revenue... 2 Expense Compensation of employees Use of goods and services Consumption of fixed capital Interest Subsidies Grants Social benefits Other expense... GOB Gross operating balance ( NOBz)... NOB Net operating balance (1-2+NOBz) c/... TRANSACTIONS IN NONFINANCIAL ASSETS: 31 Net Acquisition of Nonfinancial Assets Fixed assets Change in inventories Valuables Nonproduced assets... NLB Net lending / borrowing (1-2+NOBz-31)... TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES (FINANCING): 32 Net acquisition of financial assets Domestic Foreign Net incurrence of liabilities Domestic Foreign... Vertical check: Difference between net lending/borrowing and financing (1-2-31=32-33-NLBz=)... a/ Consolidation of budgetary, extrabudgetary, and social security funds (columns 1, 2, 3). b/ Consolidation of central government, state governments, and local governments (columns 5, 6, 7). c/ The net operating balance should only be calculated if consumption of fixed capital (23) has a nonzero value. Otherwise, only the gross operating balance should be calculated. State Local Consolidation General Government b/ 1/1/213 5:1 PM 6

7 GFS YEARBOOK QUESTIONNAIRE 11,15 STATEMENT II STATEMENT OF SOURCES AND USES OF CASH Social Security Funds Consolidation Column Central Government a/ Budgetary Extrabudgetary Governments Governments Column (1) (2) (3) (4) (5) (6) (7) (8) (9) Accounting method: C C C C C C C C C CASH FLOWS FROM OPERATING ACTIVITIES: 1 Cash receipts from operating activities Taxes Social contributions Grants Other receipts... 2 Cash payments for operating activities Compensation of employees Purchases of goods and services Interest Subsidies Grants Social benefits Other payments... CIO Net cash inflow from operating activities (1-2-ADJz).. CASH FLOWS FROM INVESTMENTS IN NONFINANCIAL ASSETS (NFAs): 31.1 Purchases of nonfinancial assets Fixed assets Strategic stocks Valuables Nonproduced assets Sales of nonfinancial assets Fixed assets Strategic stocks Valuables Nonproduced assets Net cash outflow: investments in NFAs (31= ) CSD Cash surplus / deficit (1-2-ADJz-31)... CASH FLOWS FROM FINANCING ACTIVITIES: 32x Net acquisition of financial assets other than cash x Domestic x Foreign Net incurrence of liabilities Domestic Foreign... NFB Net cash inflow from financing activities (-32x+33)... NCB Net change in the stock of cash (=322= )... Vertical check: Difference between cash surplus/deficit and total net cash inflow from financial activities (CSD+NFB-NCB=)... a/ Consolidation of budgetary, extrabudgetary, and social security funds (columns 1, 2, 3). 32x = ; 321x = ; 322x = b/ Consolidation of central government, state governments, and local governments (columns 5, 6, 7). State Local Consolidation General Government b/ 1/1/213 5:1 PM 7

8 GFS YEARBOOK QUESTIONNAIRE 118,15 TABLE 1 REVENUE Accounting method: Social Security Consolidation Central State Local Consolidation General Budgetary Extrabudgetary Funds Column Government a/ Governments Governments Column Government b/ (1) (2) (3) (4) (5) (6) (7) (8) (9) 1 REVENUE Taxes Taxes on income, profits, and capital gains Payable by individuals Payable by corporations and other enterprises Unallocable Taxes on payroll and workforce Taxes on property Recurrent taxes on immovable property Recurrent taxes on net wealth Estate, inheritance, and gift taxes Taxes on financial and capital transactions Other nonrecurrent taxes on property Other recurrent taxes on property Taxes on goods and services General taxes on goods and services Value-added taxes Sales taxes Turnover & other general taxes on G & S Excises Profits of fiscal monopolies Taxes on specific services Taxes on use of goods, permission to use goods Motor vehicles taxes Other Other taxes on goods and services Taxes on international trade and transactions Customs and other import duties Taxes on exports Profits of export or import monopolies Exchange profits Exchange taxes Other taxes on international trade and transactions Other taxes... 1/1/213 5:1 PM 8

9 GFS YEARBOOK QUESTIONNAIRE 118,15 TABLE 1 REVENUE Accounting method: Social Security Consolidation Central State Local Consolidation General Budgetary Extrabudgetary Funds Column Government a/ Governments Governments Column Government b/ (1) (2) (3) (4) (5) (6) (7) (8) (9) 12 Social contributions Social security contributions Employee contributions Employer contributions Self-employed or nonemployed contributions Unallocable contributions Other social contributions Employee contributions Employer contributions Imputed contributions Grants From foreign governments Current Capital From international organizations Current Capital From other general government units Current Capital Other revenue Property income Interest Dividends Withdrawals from income of quasi-corporations Property income attrib. to insurance policyholders Rent Sales of goods and services Sales of market establishments Administrative fees Incidental sales by nonmarket establishments Imputed sales of goods and services Fines, penalties, and forfeits Voluntary transfers other than grants Current Capital Miscellaneous and unidentified revenue... a/ Consolidation of budgetary, extrabudgetary, and social security funds (columns 1, 2, 3). b/ Consolidation of central government, state governments, and local governments (columns 5, 6, 7). 1/1/213 5:1 PM 9

10 GFS YEARBOOK QUESTIONNAIRE 69,15 TABLE 2 EXPENSE Accounting method: Social Security Consolidation Central State Local Consolidation General Budgetary Extrabudgetary Funds Column Government a/ Governments Governments Column Government b/ (1) (2) (3) (4) (5) (6) (7) (8) (9) 2 EXPENSE Compensation of employees Wages and salaries Social contributions Actual social contributions Imputed social contributions Use of goods and services Consumption of fixed capital Interest To nonresidents To residents other than general government To other general government units Subsidies To public corporations To private enterprises Grants To foreign governments Current Capital To international organizations Current Capital To other general government units Current Capital Social benefits Social security benefits Social assistance benefits Employer social benefits Other expense Property expense other than interest Miscellaneous other expense Current Capital... a/ Consolidation of budgetary, extrabudgetary, and social security funds (columns 1, 2, 3). b/ Consolidation of central government, state governments, and local governments (columns 5, 6, 7). 1/1/213 5:1 PM 1

11 GFS YEARBOOK QUESTIONNAIRE 179,15 TABLE 3 TRANSACTIONS IN ASSETS AND LIABILITIES Accounting method: Social Security Consolidation Central State Local Consolidation Budgetary Extrabudgetary Funds Column Government a/ Governments Governments Column (1) (2) (3) (4) (5) (6) (7) (8) 3 CHANGE IN NET WORTH: TRANSACTIONS c/ Net acquisition of nonfinancial assets d/ Fixed assets Acquisitions: fixed assets Disposals: fixed assets Consumption of fixed capital (CFC): fixed assets Buildings and structures Acquisitions: buildings and structures Disposals: buildings and structures CFC: buildings and structures Machinery and equipment Acquisitions: machinery and equipment Disposals: machinery and equipment CFC: machinery and equipment Other fixed assets Acquisitions: other fixed assets Disposals: other fixed assets CFC: other fixed assets Inventories Valuables Acquisitions: valuables Disposals: valuables Nonproduced assets Acquisitions: nonproduced assets Disposals: nonproduced assets CFC: major improvements, nonproduced assets Land Acquisitions: land Disposals: land CFC: major improvements, land Subsoil assets Acquisitions: subsoil assets Disposals: subsoil assets CFC: major improvements, subsoil assets Other naturally occurring assets Acquisitions: other naturally occurring assets Disposals: other naturally occurring assets Intangible nonproduced assets Acquisitions: intangible nonproduced assets Disposals: intangible nonproduced assets... 1/1/213 5:1 PM 11

12 GFS YEARBOOK QUESTIONNAIRE 179,15 TABLE 3 TRANSACTIONS IN ASSETS AND LIABILITIES Accounting method: Social Security Consolidation Central State Local Consolidation Budgetary Extrabudgetary Funds Column Government a/ Governments Governments Column (1) (2) (3) (4) (5) (6) (7) (8) 32 Net acquisition of financial assets Monetary gold and SDRs Currency and deposits [ ] Securities other than shares [ ] Loans [ ] Shares and other equity [ ] Insurance technical reserves [ ] Financial derivatives [ ] Other accounts receivable [ ] Domestic Currency and deposits Securities other than shares Loans Shares and other equity Insurance technical reserves Financial derivatives Other accounts receivable Foreign Monetary gold and SDRs Currency and deposits Securities other than shares Loans Shares and other equity Insurance technical reserves Financial derivatives Other accounts receivable... 1/1/213 5:1 PM 12

13 GFS YEARBOOK QUESTIONNAIRE 179,15 TABLE 3 TRANSACTIONS IN ASSETS AND LIABILITIES Accounting method: Social Security Consolidation Central State Local Consolidation Budgetary Extrabudgetary Funds Column Government a/ Governments Governments Column (1) (2) (3) (4) (5) (6) (7) (8) 33 Net incurrence of liabilities Special Drawing Rights (SDRs) [3321] 332 Currency and deposits [ ] Securities other than shares [ ] Loans [ ] Shares and other equity [ ] Insurance technical reserves [ ] Financial derivatives [ ] Other accounts payable [ ] Domestic Currency and deposits Securities other than shares Loans Shares and other equity Insurance technical reserves Financial derivatives Other accounts payable Foreign Special Drawing Rights (SDRs) 3322 Currency and deposits Securities other than shares Loans Shares and other equity Insurance technical reserves Financial derivatives Other accounts payable... Memorandum items: 3M1 Own-account capital formation... 3M11 Compensation of employees e/... 3M12 Use of goods and services f/... 3M13 Consumption of fixed capital g/... 3M14 Other taxes minus other subsidies (on production) h/ 3M2 Change in net financial worth: transactions [=32-33] i/.. 3M3 Debt at market value: transactions j/... a/ Consolidation of budgetary, extrabudgetary, and social security funds (columns 1, 2, 3). b/ Consolidation of central government, state governments, and local governments (columns 5, 6, 7). c/ Change in net worth due to transactions in assets and liabilities. d/ Net transactions in fixed assets, valuables, and nonproduced assets equal acquisitions minus disposals and consumption of fixed capital. e/ This item shows the value of "compensation of employees" which is included in government's own-account construction of fixed assets (GFS item 311). f/ This item shows the value of "use of goods and services" which is included in government's own-account construction of fixed assets (GFS item 311). g/ This item shows the value of "consumption of fixed capital" which is included in government's own-account construction of fixed assets (GFS item 311). h/ This item shows the value of "taxes minus subsidies", which is included in government's own-account construction of fixed assets (GFS item 311). 1/1/213 5:1 PM 13

14 GFS YEARBOOK QUESTIONNAIRE 179,15 TABLE 3 TRANSACTIONS IN ASSETS AND LIABILITIES Budgetary Extrabudgetary Social Security Funds Consolidation Column Central Government a/ State Governments Local Governments Consolidation Column (1) (2) (3) (4) (5) (6) (7) (8) Accounting method: i/ Change in net financial worth due to transactions in financial assets and liabilities. j/ This item shows the market value of all transactions in liabilities except for shares and other equity and financial derivatives. 1/1/213 5:1 PM 14

15 (9) General Government b/ 1/1/213 5:1 PM 15

16 General Government b/ (9) 1/1/213 5:1 PM 16

17 General Government b/ (9) 1/1/213 5:1 PM 17

18 General Government b/ (9) 1/1/213 5:1 PM 18

19 GFS YEARBOOK QUESTIONNAIRE 18,15 TABLE 4 HOLDING GAINS AND LOSSES IN ASSETS AND LIABILITIES Accounting method: Social Security Consolidation Central State Local Consolidation General Budgetary Extrabudgetary Funds Column Government a/ Governments Governments Column Government b/ (1) (2) (3) (4) (5) (6) (7) (8) (9) 4 CHANGE IN NET WORTH: HOLDING GAINS c/ Nonfinancial assets Fixed assets Buildings and structures Machinery and equipment Other fixed assets Inventories Valuables Nonproduced assets Land Subsoil assets Other naturally occurring assets Intangible nonproduced assets Financial assets [ ] Monetary gold and SDRs Currency and deposits [ ] Securities other than shares [ ] Loans [ ] Shares and other equity [ ] Insurance technical reserves [ ] Financial derivatives [ ] Other accounts receivable [ ] Domestic Currency and deposits Securities other than shares Loans Shares and other equity Insurance technical reserves Financial derivatives Other accounts receivable Foreign Monetary gold and SDRs Currency and deposits Securities other than shares Loans Shares and other equity Insurance technical reserves Financial derivatives Other accounts receivable... 1/1/213 5:1 PM 19

20 GFS YEARBOOK QUESTIONNAIRE 18,15 TABLE 4 HOLDING GAINS AND LOSSES IN ASSETS AND LIABILITIES Accounting method: Social Security Consolidation Central State Local Consolidation General Budgetary Extrabudgetary Funds Column Government a/ Governments Governments Column Government b/ (1) (2) (3) (4) (5) (6) (7) (8) (9) 43 Liabilities [ ] Special Drawing Rights (SDRs) [4321] 432 Currency and deposits [ ] Securities other than shares [ ] Loans [ ] Shares and other equity [ ] Insurance technical reserves [ ] Financial derivatives [ ] Other accounts payable [ ] Domestic Currency and deposits Securities other than shares Loans Shares and other equity Insurance technical reserves Financial derivatives Other accounts payable Foreign Special Drawing Rights (SDRs) 4322 Currency and deposits Securities other than shares Loans Shares and other equity Insurance technical reserves Financial derivatives Other accounts payable... Memorandum items: 4M2 Change in net financial worth: holding gains [=42-43] d/ 4M3 Debt at market value: holding gains e/... a/ Consolidation of budgetary, extrabudgetary, and social security funds (columns 1, 2, 3). b/ Consolidation of central government, state governments, and local governments (columns 5, 6, 7). c/ Change in net worth due to holding gains and losses in assets and liabilities. d/ Change in net financial worth due to holding gains and losses in financial assets and liabilities. e/ This item shows the market value of all holding gains in liabilities except for shares and other equity and financial derivatives. 1/1/213 5:1 PM 2

21 GFS YEARBOOK QUESTIONNAIRE 18,15 TABLE 5 OTHER CHANGES IN VOLUME OF ASSETS AND LIABILITIES Accounting method: Social Security Consolidation Central State Local Consolidation Budgetary Extrabudgetary Funds Column Government a/ Governments Governments Column (1) (2) (3) (4) (5) (6) (7) (8) 5 CHANGE IN NET WORTH: VOLUME CHANGES c/ Nonfinancial assets Fixed assets Buildings and structures Machinery and equipment Other fixed assets Inventories Valuables Nonproduced assets Land Subsoil assets Other naturally occurring assets Intangible nonproduced assets Financial assets [ ] Monetary gold and SDRs Currency and deposits [ ] Securities other than shares [ ] Loans [ ] Shares and other equity [ ] Insurance technical reserves [ ] Financial derivatives [ ] Other accounts receivable [ ] Domestic Currency and deposits Securities other than shares Loans Shares and other equity Insurance technical reserves Financial derivatives Other accounts receivable Foreign Monetary gold and SDRs Currency and deposits Securities other than shares Loans Shares and other equity Insurance technical reserves Financial derivatives Other accounts receivable... 1/1/213 5:1 PM 21

22 GFS YEARBOOK QUESTIONNAIRE 18,15 TABLE 5 OTHER CHANGES IN VOLUME OF ASSETS AND LIABILITIES Accounting method: Social Security Consolidation Central State Local Consolidation Budgetary Extrabudgetary Funds Column Government a/ Governments Governments Column (1) (2) (3) (4) (5) (6) (7) (8) 53 Liabilities [ ] Special Drawing Rights (SDRs) [4321] 532 Currency and deposits [ ] Securities other than shares [ ] Loans [ ] Shares and other equity [ ] Insurance technical reserves [ ] Financial derivatives [ ] Other accounts payable [ ] Domestic Currency and deposits Securities other than shares Loans Shares and other equity Insurance technical reserves Financial derivatives Other accounts payable Foreign Special Drawing Rights (SDRs) 5322 Currency and deposits Securities other than shares Loans Shares and other equity Insurance technical reserves Financial derivatives Other accounts payable... Memorandum items: 5M2 Change in net fin. worth: other vol. changes [52-53] d/... 5M3 Debt at market value: other volume changes e/... a/ Consolidation of budgetary, extrabudgetary, and social security funds (columns 1, 2, 3). b/ Consolidation of central government, state governments, and local governments (columns 5, 6, 7). c/ Change in net worth due to other changes in the volume of assets and liabilities. d/ Change in net financial worth due to other changes in the volume of financial assets and liabilities. e/ This item shows the market value of all other changes in volume of liabilities except for shares and other equity and financial derivatives. 1/1/213 5:1 PM 22

23 General Government b/ (9) 1/1/213 5:1 PM 23

24 General Government b/ (9) 1/1/213 5:1 PM 24

25 GFS YEARBOOK QUESTIONNAIRE 123,15 TABLE 6 BALANCE SHEET a/ Accounting method: Social Security Consolidation Central State Local Consolidation General Budgetary Extrabudgetary Funds Column Government b/ Governments Governments Column Government c/ (1) (2) (3) (4) (5) (6) (7) (8) (9) 6 NET WORTH Nonfinancial assets Fixed assets Buildings and structures Machinery and equipment Other fixed assets Inventories Valuables Nonproduced assets Land Subsoil assets Other naturally occurring assets Intangible nonproduced assets Financial assets [ ] Monetary gold and SDRs Currency and deposits [ ] Securities other than shares [ ] Loans [ ] Shares and other equity [ ] Insurance technical reserves [ ] Financial derivatives [ ] Other accounts receivable [ ] Domestic Currency and deposits Securities other than shares Loans Shares and other equity Insurance technical reserves Financial derivatives Other accounts receivable Foreign Monetary gold and SDRs Currency and deposits Securities other than shares Loans Shares and other equity Insurance technical reserves Financial derivatives Other accounts receivable... 1/1/213 5:1 PM 25

26 GFS YEARBOOK QUESTIONNAIRE 123,15 TABLE 6 BALANCE SHEET a/ Accounting method: Social Security Consolidation Central State Local Consolidation General Budgetary Extrabudgetary Funds Column Government b/ Governments Governments Column Government c/ (1) (2) (3) (4) (5) (6) (7) (8) (9) 63 Liabilities [ ] Special Drawing Rights (SDRs) [4321] 632 Currency and deposits [ ] Securities other than shares [ ] Loans [ ] Shares and other equity [ ] Insurance technical reserves [ ] Financial derivatives [ ] Other accounts payable [ ] Domestic Currency and deposits Securities other than shares Loans Shares and other equity Insurance technical reserves Financial derivatives Other accounts payable Foreign Special Drawing Rights (SDRs) 6322 Currency and deposits Securities other than shares Loans Shares and other equity Insurance technical reserves Financial derivatives Other accounts payable... Memorandum items: 6M2 Net financial worth [=62-63]... 6M3 Debt at market value d/... 6M35 Debt at face value e/... 6M36 Maastricht Debt... 6M4 Debt at nominal value f/... 6M5 Arrears g/... 6M6 Obligations for social security benefits h/... 6M7 Contingent liabilities i/... 6M71 Guaranteed debt at market value... 6M8 Uncapitalized military weapons, delivery systems j/... a/ Stocks of assets and liabilities at the end of the year. b/ Consolidation of budgetary, extrabudgetary, and social security funds (columns 1, 2, 3). c/ Consolidation of central government, state governments, and local governments (columns 5, 6, 7). d/ This item shows the market value of all liabilities except for shares and other equity and financial derivatives. e/ Defined as the undiscounted amount of principal to be repaid. For loans, the face value is the original amount of the loan stated in the loan contract. f/ Defined as the present value of future payment of principal and interest on debt liabilities discounted by the existing contractual rate of interest. 1/1/213 5:1 PM 26

27 GFS YEARBOOK QUESTIONNAIRE 123,15 TABLE 6 BALANCE SHEET a/ Budgetary Extrabudgetary Social Security Funds Consolidation Column Central Government b/ State Governments Local Governments Consolidation Column General Government c/ (1) (2) (3) (4) (5) (6) (7) (8) (9) Accounting method: g/ Arrears is defined as obligatory payments that are not made by the due-for-payment date. h/ Present value of future obligations for payment of social security benefits. i/ Contractual arrangements that create an explicit contingent financial claim on a general government unit; for example, government loan guarantees. j/ Comprises the stock of military weapons and weapon-delivery systems that were included in expense item 22 at the time of acquisition. 1/1/213 5:1 PM 27

28 GFS YEARBOOK QUESTIONNAIRE 51,15 TABLE 7 OUTLAYS BY FUNCTIONS OF GOVERNMENT Accounting method: Social Security Consolidation Central State Local Consolidation General Budgetary Extrabudgetary Funds Column Government a/ Governments Governments Column Government b/ (1) (2) (3) (4) (5) (6) (7) (8) (9) 7 TOTAL OUTLAYS General public services Public debt transactions Transfers of general character betw. levels of govt.c/ 72 Defense Public order and safety Economic affairs Agriculture, forestry, fishing, and hunting Fuel and energy Mining, manufacturing, and construction Transport Communication Environmental protection Housing and community amenities Health Outpatient services Hospital services Public health services Recreation, culture and religion Education Pre-primary and primary education Secondary education Tertiary education Social protection... a/ Consolidation of budgetary, extrabudgetary, and social security funds (columns 1, 2, 3). b/ Consolidation of central government, state governments, and local governments (columns 5, 6, 7). c/ Transfers between different levels of government that are of a general character and not allocated to a particular function. 1/1/213 5:1 PM 28

29 GFS YEARBOOK QUESTIONNAIRE 64,15 TABLE 8 TRANSACTIONS IN FINANCIAL ASSETS AND LIABILITIES BY SECTOR Accounting method: Social Security Consolidation Central State Local Consolidation General Budgetary Extrabudgetary Funds Column Government a/ Governments Governments Column Government b/ (1) (2) (3) (4) (5) (6) (7) (8) (9) 82 Net acquisition of financial assets [=32] Domestic [=321] General government Central bank Other depository corporations Financial corporations not elsewhere classified Nonfinancial corporations Households & nonprofit institutions serving h/holds Foreign [=322] General government International organizations Financial corporations other than internat'l org's Other nonresidents Net incurrence of liabilities [=33] Domestic [=331] General government Central bank Other depository corporations Financial corporations not elsewhere classified Nonfinancial corporations Households & nonprofit institutions serving h/holds Foreign [=332] General government International organizations Financial corporations other than internat'l org's Other nonresidents... a/ Consolidation of budgetary, extrabudgetary, and social security funds (columns 1, 2, 3). b/ Consolidation of central government, state governments, and local governments (columns 5, 6, 7). 1/1/213 5:1 PM 29

30 GFS YEARBOOK QUESTIONNAIRE 173,15 TABLE 9 TOTAL OTHER ECONOMIC FLOWS IN ASSETS AND LIABILITIES Accounting method: Social Security Consolidation Central State Local Consolidation General Budgetary Extrabudgetary Funds Column Government a/ Governments Governments Column Government b/ (1) (2) (3) (4) (5) (6) (7) (8) (9) 9 CHANGE IN NET WORTH: OTHER FLOWS c/ Nonfinancial assets Fixed assets Buildings and structures Machinery and equipment Other fixed assets Inventories Valuables Nonproduced assets Land Subsoil assets Other naturally occurring assets Intangible nonproduced assets Financial assets [ ] Monetary gold and SDRs Currency and deposits [ ] Securities other than shares [ ] Loans [ ] Shares and other equity [ ] Insurance technical reserves [ ] Financial derivatives [ ] Other accounts receivable [ ] Domestic Currency and deposits Securities other than shares Loans Shares and other equity Insurance technical reserves Financial derivatives Other accounts receivable Foreign Monetary gold and SDRs Currency and deposits Securities other than shares Loans Shares and other equity Insurance technical reserves Financial derivatives Other accounts receivable... 1/1/213 5:1 PM 3

31 GFS YEARBOOK QUESTIONNAIRE 173,15 TABLE 9 TOTAL OTHER ECONOMIC FLOWS IN ASSETS AND LIABILITIES Accounting method: Social Security Consolidation Central State Local Consolidation General Budgetary Extrabudgetary Funds Column Government a/ Governments Governments Column Government b/ (1) (2) (3) (4) (5) (6) (7) (8) (9) 93 Liabilities [ ] Special Drawing Rights (SDRs) 932 Currency and deposits [ ] Securities other than shares [ ] Loans [ ] Shares and other equity [ ] Insurance technical reserves [ ] Financial derivatives [ ] Other accounts payable [ ] Domestic Currency and deposits Securities other than shares Loans Shares and other equity Insurance technical reserves Financial derivatives Other accounts payable Foreign Special Drawing Rights (SDRs) 9322 Currency and deposits Securities other than shares Loans Shares and other equity Insurance technical reserves Financial derivatives Other accounts payable... Memorandum items: 9M2 Change in net fin. worth: other economic flows [92-93]d 9M3 Debt at market value: other volume changes e/... a/ Consolidation of budgetary, extrabudgetary, and social security funds (columns 1, 2, 3). b/ Consolidation of central government, state governments, and local governments (columns 5, 6, 7). c/ Change in net worth due to total other economic flows (holding gains/losses plus other changes in the volume of assets and liabilities). d/ Change in net financial worth due to total other economic flows (holding gains/losses plus other changes in the volume of assets and liabilities). e/ This item shows the market value of all other changes in volume of liabilities except for shares and other equity and financial derivatives. 1/1/213 5:1 PM 31

32 GFS YEARBOOK QUESTIONNAIRE ANNEX 1. CONSOLIDATION TABLE 1/ TRANSACTIONS: 1. Taxes GFS code 2821 Taxes payable to other general government units (row) Budgetary 2) GFS code 11 Extrabudgetary Social security funds Central government State governments Local governments Total (receivable) Budgetary 2) Taxes receivable from other general government units (column) Extrabudgetary Social security funds Central government State governments Local governments Total (payable) 2. Interest income/expense: GFS code 1411 Interest receivable from other general government units (column) GFS code 243 Interest payable to other general government units (row) Budgetary 2) Extrabudgetary Social security funds Central government State governments Local governments Total (receivable) Budgetary 2) Extrabudgetary Social security funds Central government State governments Local governments Total (payable) 3. Current grants: GFS code 1331 Current grants receivable from other general government units (column) GFS code 2631 Current grants payable to other general government units (row) Budgetary 2) Extrabudgetary Social security funds Central government State governments Local governments Total (receivable) Budgetary 2) Extrabudgetary Social security funds Central government State governments Local governments Total (payable) 4. Capital grants: GFS code 1332 Capital grants receivable from other general government units (column) GFS code 2632 Capital grants payable to other general government units (row) Budgetary 2) Extrabudgetary Social security funds Central government State governments Local governments Total (receivable) Budgetary 2) Extrabudgetary Social security funds Central government State governments Local governments Total (payable) 1/1/213 5:1 PM 32

33 GFS YEARBOOK QUESTIONNAIRE ANNEX 1. CONSOLIDATION TABLE 1/ 5. Securities other than shares: GFS code 3213 Securities issued by other general government units (row) Budgetary 2) GFS code 3313 Extrabudgetary Social security funds Central government State governments Local governments Total (held by) Budgetary 2) Extrabudgetary Securities held by other general government units (column) Social security funds Central government State governments Local governments Total (issued by) 6. Loans: GFS code 3314 Loans from other general government units (column) GFS code 3214 Loans to other general government units (row) Budgetary 2) Extrabudgetary Social security funds Central government State governments Local governments Total (loans from) Budgetary 2) Extrabudgetary Social security funds Central government State governments Local governments Total (loans to) STOCKS: 1. Securities other than shares: GFS code 6313 Securities held by other general government units (column) GFS code 6213 Securities issued by other general government units (row) Budgetary 2) Extrabudgetary Social security funds Central government State governments Local governments Total (held by) Budgetary 2) Extrabudgetary Social security funds Central government State governments Local governments Total (issued by) 2. Loans: GFS code 6314 Loans from other general government units (column) GFS code 6214 Loans to other general government units (row) Budgetary 2) Extrabudgetary Social security funds Central government State governments Local governments Total (loans from) Budgetary 2) Extrabudgetary Social security funds Central government State governments Local governments Total (loans to) 1) The purpose of these tables is to facilitate the consolidation process by ensuring consistency between payments of one unit and receipts of another. The main categories that need to be consolidated between the subsectors of general government are shown. Inflows are recorded in the columns (vertical) and outflows in the rows (horizontal). Total "receivable from" must equal total "payable to". 2) Represents Central government for EU countries, i.e. including budgetary and extrabudgetary but excluding social security funds. 1/1/213 5:1 PM 33

34 GFS YEARBOOK QUESTIONNAIRE ANNEX 2 1/ INTEGRATED STATEMENT OF FLOWS AND STOCKS IN ASSETS AND LIABILITIES BUDGETARY: [=4+5] 6 [=6+3+9] Verification Verification Opening balance 2/ Transactions (net) 3/ Holding Gains and Losses 4/ Other volume changes 5/ Total other economic flows 6/ Closing balance 7/ 6*+3*+4*+5*=6* or 6*+3*+9*=6* 4*+5* = 9* * Net worth (stocks and changes) (= *1+*2-*3)... *1 Nonfinancial assets... *2 Financial assets... *3 Liabilities... *M2 Net financial worth (stocks and changes) (= *2-*3)... *M3 Debt at market value... EXTRABUDGETARY: * Net worth (stocks and changes) (= *1+*2-*3)... *1 Nonfinancial assets... *2 Financial assets... *3 Liabilities... *M2 Net financial worth (stocks and changes) (= *2-*3)... *M3 Debt at market value... SOCIAL SECURITY FUNDS: * Net worth (stocks and changes) (= *1+*2-*3)... *1 Nonfinancial assets... *2 Financial assets... *3 Liabilities... *M2 Net financial worth (stocks and changes) (= *2-*3)... *M3 Debt at market value... CONSOLIDATION--CENTRAL GOVERNMENT: * Net worth (stocks and changes) (= *1+*2-*3)... *1 Nonfinancial assets... *2 Financial assets... *3 Liabilities... *M2 Net financial worth (stocks and changes) (= *2-*3)... *M3 Debt at market value... CENTRAL GOVERNMENT: * Net worth (stocks and changes) (= *1+*2-*3)... *1 Nonfinancial assets... *2 Financial assets... *3 Liabilities... *M2 Net financial worth (stocks and changes) (= *2-*3)... *M3 Debt at market value... 1/1/213 5:1 PM 34

35 GFS YEARBOOK QUESTIONNAIRE ANNEX 2 1/ INTEGRATED STATEMENT OF FLOWS AND STOCKS IN ASSETS AND LIABILITIES STATE GOVERNMENTS: [=4+5] 6 [=6+3+9] Verification Verification Opening balance 2/ Transactions (net) 3/ Holding Gains and Losses 4/ Other volume changes 5/ Total other economic flows 6/ Closing balance 7/ 6*+3*+4*+5*=6* or 6*+3*+9*=6* 4*+5* = 9* * Net worth (stocks and changes) (= *1+*2-*3)... *1 Nonfinancial assets... *2 Financial assets... *3 Liabilities... *M2 Net financial worth (stocks and changes) (= *2-*3)... *M3 Debt at market value... LOCAL GOVERNMENTS: * Net worth (stocks and changes) (= *1+*2-*3)... *1 Nonfinancial assets... *2 Financial assets... *3 Liabilities... *M2 Net financial worth (stocks and changes) (= *2-*3)... *M3 Debt at market value... CONSOLIDATION--GENERAL GOVERNMENT: * Net worth (stocks and changes) (= *1+*2-*3)... *1 Nonfinancial assets... *2 Financial assets... *3 Liabilities... *M2 Net financial worth (stocks and changes) (= *2-*3)... *M3 Debt at market value... GENERAL GOVERNMENT: * Net worth (stocks and changes) (= *1+*2-*3)... *1 Nonfinancial assets... *2 Financial assets... *3 Liabilities... *M2 Net financial worth (stocks and changes) (= *2-*3)... *M3 Debt at market value... * The asterisks refer to stocks (codes beginning with 6) and the three types of flows (codes beginning with 3, 4, 5, or 9). To determine the code tor each cell, replace the asterisk in the code with the number at the top of each column. 1/ The GFS Manual 21 system integrates stocks and flows, i.e., the opening balance sheet values plus transactions plus holding gains plus other changes in in the volume of assets and liabilities are equal to the closing balance sheet values of assets and liabilities. The purpose of the table in this annex is to verify, on an aggregated basis, that this identity holds for all data recorded in Tables 3, 4, 5, 9, and 6. 2/ Closing balances of the previous year should be entered in this column. 3/ See Table 3, Transactions in Assets and Liabilities. 4/ See Table 4, Holding Gains and Losses in Assets and Liabilities. 5/ See Table 5, Other Changes in the Volume of Assets and Liabilities. 6/ See Table 9, Total Other Economic Flows in Assets and Liabilities. Data in Table 9 are the sum of data in Tables 4 and 5. 7/ See Table 6, Balance Sheet (for the current year). 1/1/213 5:1 PM 35

36 GFS YEARBOOK QUESTIONNAIRE VERTICAL AND HORIZONTAL CHECKS FOR OTHER THAN CASH DATA a/ STATEMENT OF GOVERNMENT OPERATIONS and DETAILED TABLES Balancing items: Social Security Consolidation Central State Local Consolidation General Central General Budgetary Extrabudgetary Funds Column Government Governments Governments Column Government Government 5 Government = = GOB= NOBz... NOB=1-2+NOBz... NLB=1-2+NOBz Overall==1-2+NOBz NLBz Components: 1= z... 2= z... 3= = z... 32= z... 33= z... 4= = = = = = = Statement I vs Detailed Tables c/: 1 = Table 1: = Table 2: 2... NOB = Table 3: 3 + NLBz = Table 3: NLB = Table 3: 3M = Table 3: = Table 3: Other: 7 = = Table 3: = Table 3: = Table 3: = Table 3: = Table 3: = Table 3: a/ If data are available for all categories, the results for all the vertical/horizontal check formulas are zero. b/ Read horizontal checks as follows: In the descriptor column, e.g., NOB=1-2-NOBz, the horizontal check verifies whether NOB for CG and GG is zero (i.e., ignore v-check formulas 1-2-NOBz for this purpose). c/ These checks are only valid if other than cash data are entered in the detailed tables. If only cash data are available, such data are entered in the detailed tables and summarized in Statement II (i.e., Statement I is left empty). Horizontal checks b/ 1/1/213 5:1 PM 36

37 GFS YEARBOOK QUESTIONNAIRE VERTICAL AND HORIZONTAL CHECKS FOR CASH DATA a/ STATEMENT OF SOURCES AND USES OF CASH and DETAILED TABLES Balancing items: Social Security Consolidation Central State Local Consolidation General Central General Budgetary Extrabudgetary Funds Column Government Governments Governments Column Government Government (5) Government (9) (1) (2) (3) (4) (5) (6) (7) (8) (9) =(1)+(2)+(3)+(4) =(5)+(6)+(7)+(8) CIO=1-2-ADJ... CSD=1-2-ADJ-31 +CSDz... NFB=-32x NCB=CSD+NFB... Overall=1-2-ADJ-31+CSDz+NFB-NCB Components: 1= z... 2= z = z = z... 31= z... 32x=321x+322x z... 33= z... 6= = = = Statement II vs Detailed Tables c/: 1 = Table 1: = Table 2: = Table 3: CSD = Table 3: 3M x+NCB = Table 3: NCB = = Table 3: Other: 7 = = Table 3: = Table 3: = Table 3: = Table 3: = Table 3: = Table 3: a/ If data are available for all categories, the results for all the vertical/horizontal check formulas are zero. b/ Read horizontal checks as follows: In the descriptor column, e.g., CIO=1-2-ADJ, the horizontal check verifies whether CIO for CG and GG is zero (i.e., ignore v-check formulas 1-2-ADJ for this purpose). c/ These checks are only valid if cash data are entered in the detailed tables, i.e., only cash data are available. If other than cash data are available, such data are entered in the detailed tables and summarized in Statement I, while Statement II will show their corresponding cash flows. Horizontal checks b/ 1/1/213 5:1 PM 37

38 DataSectors BA EA SS CC CG SG AnnexSectors BA EA SS CG SG LG RangeNames Range_TSStatementI Range_StatementI Range_TSStatementIZ Range_StatementIZ Range_TSStatementII Range_StatementII Range_TSStatementIIZRange_StatementIIZ Range_TSTable1 Range_Table1 Range_TSTable1Z Range_Table1Z Range_TSTable2 Range_Table2 Range_TSTable2Z Range_Table2Z Range_TSTable3 Range_Table3 Range_TSTable3Z Range_Table3Z Range_TSTable4 Range_Table4 Range_TSTable5 Range_Table5 Range_TSTable6 Range_Table6 Range_TSTable7 Range_Table7 Range_TSTable7Z Range_Table7Z Range_TSTable8 Range_Table8 Range_TSTable8Z Range_Table8Z Range_TSTable9 Range_Table9 CtyName CtyCode YearString UnitYearEnd AccountingType Sheet Names NoData CoverPage StatementITS StatementI StatementIITS StatementII Table1TS Table1 Table2TS Table2 Table3TS Table3 Table4TS Table4 Table5TS Table5 Table6TS Table6 Table7TS Table7 Table8TS Table8 Table9TS Table9 J2 K2 L2 M2 M2 N2 Cash/Accrual Selection

39 J17 K17 L17 M17 M17 N17 Final Preliminary Forecast Flags

40 LG CT GG O2 P2 P2

41 O17 P17 P17