Government Finance Statistics Yearbook 2002 · The 2002 Government Finance Statistics Yearbook...
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GOVERNMENT
fiNANCE
STATISTICS
YEARBOOK
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GOVERNMENT
fiNANCE
STATISTICS
YEARBOOK
2002
INTERNATIONAL MONETARY FUND
GOVERNMENT FINANCE STATISTICS YEARBOOK
Vol. XXVI, 2002
Prepared by the Government Finance Division, IMF Statistics Department
Carol S. Carson, Director, Statistics Department Paul R. Cotterell, Division Chief,
Government Finance Division
For information related to this publication, please: fax the Statistics Department at (202) 623-6460,
or write Statistics Department International Monetary Fund Washington, D.C. 20431
or telephone (202) 623-6180.
For copyright inquiries, please fax the Editorial Division at (202) 623-6579.
For purchases only, please contact Publication Services (see information below).
Copyright © 2002, International Monetary Fund
Address orders to: International Monetary Fund Attention: Publication Services Washington, D.C. 20431
U.S.A. Telephone (202) 623-7 430
Telefax (202) 623-7201
E-mail: [email protected]
ISSN 0250-7374
ISBN 1-58906-186-1
Recycled paper
Page Preface................................................................................ ix
Numbered Lines in Country Tables ......... ....................... xi
WORLD TABLES
Central Government Tables for Composite Items (Most Recent Years Available)
Major Components as Percentages of Total Expenditure and Lending minus Repayments (S.6) .................................... 2
Types of Revenue as Percentages of Total Revenue (S.2)... 4
Expenditures by Function as Percentages of Total Expenditure (S.7)..................................................... 6
Expenditures by Economic Type as Percentages of Total Expenditure and Lending minus Repayments (S.6) ........ 8
Central Government Table for Overall Deficit/Surplus (1990-2001)
Overall Deficit/Surplus (S.11) as a Percentage of Total Expenditure and Lending minus Repayments (S.6) ........ 10
COUNTRY TABLES
Guide to Country Tables . . . . . .. . . . . . .. . . . . . . .. . . . . . . . .. . . . . . .. .. . . . . . . . . .. . 14
Albania .............................................................. ................... 18 Algeria .................................................................................. 22 Argentina.............................................................................. 24 Australia............................................................................... 28 Austria ... ................... ........................ .................................... 33 Azerbaijan . .. . .. .. . . . .. . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 Bahamas, The...................................................................... 41 Bahrain, Kingdom of ...................... ..... ... ......... ............... ...... 44
Belarus ................................................................................. 47 Belgium ................................................................................ 51 Belize ................................................................ ................... 55 Bhutan .................................................................................. 58 Bolivia .................................................................................. 61 Botswana . .. . . . . .. . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . 67 Brazil .................................................................................... 70 Bulgaria................................................................................ 7 4 Burkina Faso ........................................................................ 79 Burundi ................................................................................. 82
Cameroon . . .. .. .. . .. . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . .. 86 Canada ................................................................................ 90 Chile ..................................................................................... 95 China, People's Republic of: Mainland................................ 98 China, People's Republic of: Macao SAR ........................... 1 00 Colombia .............................................. ................................ 1 03 Congo, Democratic Republic of ........................................... 1 06 Congo, Republic of .............................................................. 1 09 Costa Rica ........................................................................... 111 Cote d'lvoire .................... ..................................................... 114
2002 Government Finance Statistics Yearbook
Page Croatia ................................................................................. 116 Cyprus .................................................................................. 121 Czech Republic ......................... .......................... . ................ 125 Denmark ................................ ............................................. . 130 Dominican Republic ............................................................. 134 Ecuador ............................................... ....... ............ .............. 137 Egypt .................................................................................... 139 El Salvador ........................................................................... 142 Estonia ................................................................................. 145 Ethiopia ................................................................................ 150 Fiji ........................................................................................ 153 Finland ................................................................................. 156 France .................................................................................. 160 Gambia, T he ........................................................................ 165 Georgia ................................................................................ 167 Germany .............................................................................. 171 Ghana .................................................................................. 177 Greece ....................................................... .......................... 180 Grenada ...................................................................... ......... 183 Guatemala ........................................................................... 185 Guinea ........................................................ ......................... 188 Hungary ............................................................................... 190 Iceland ................................................................................. 195 India ......................................................... ............................ 199 Indonesia ............................................................................. 202 Iran, Islamic Republic of ...................................................... 206 Ireland ......................................................... ......................... 209 Israel .................................................................................. .. 212 Italy ........................................................ .. ............................ 216 Jamaica ................................................................................ 220 Japan ....................................... ............................................ 223 Jordan .................................................................................. 226 Kazakhstan .......................................................................... 229 Kenya ......... .......................................................................... 233 Korea ................................................................................... 236 Kuwait .................................................................................. 239 Kyrgyz Republic ................................................................... 241 Latvia ........................................................ ........................... 244 Lebanon ............................................................................... 249 Lesotho ..................................................... ........... ............... . 252 Lithuania .............................................................................. 255 Luxembourg ........................................... .............................. 260 Madagascar ......................................................................... 264 Malaysia ........................................................................ ....... 267 Maldives ............................................................................... 270 Malta .................................................................................... 272 Mauritius .............................................................................. 275 Mexico .................................................................................. 279 Moldova ............................................................................... 283 Mongolia ............................................................ .................. 287 Morocco ............................................................................... 292 Myanmar ................................................. ............................. 295 Namibia ................................................................................ 297
v
Page
Nepal .................................................... ................................ 299
Netherlands .......................................................................... 301
Netherlands Antilles ............................... .............................. 305
New Zealand ................. ...................... ................................. 310
Nicaragua ............................ . . . . . . . . . ....................... . . . .............. 313
Norway ..................................................... ............................ 316
Oman ................................................................................... 321
Pakistan ............................................................................... 324
Panama .............................................................................. . . 326
Papua New Guinea ........................................................ ...... 329
Paraguay .......... .................................................... ................ 332
Peru . . .................... . . . . ........................................................... 335
Philippines ............................................................................ 339
Poland ..................................... ............................................. 342
Portugal .............................. .................................................. 347
Romania ....................................................................... ........ 351
Russian Federation .............................................................. 355
Rwanda .............. .................................................................. 360
St. Kitts & Nevis ................................................................... 363
St. Vincent and the Grenadines ........................................... 366
San Marino ........................................................................... 368
Senegal ................................................................................ 371
Seychelles ............................................................................ 373
Sierra Leone ........................................................................ 376
Singapore ............................................................................. 378
Slovak Republic ................................................................... 381
Slovenia ............................................................................... 386
South Africa .......................................................................... 390
Spain .................................................................................... 395
Sri Lanka .............................................................................. 401
Sudan ................................................................................... 404
Swaziland ............................................................................. 406
Sweden ................................................................................ 408
Switzerland .......................................................................... 412
Syrian Arab Republic ........................................................... 417
Tajikistan .............................................................................. 419
Thailand ............................................................................... 423
Trinidad and Tobago ............................................................ 427
Tunisia .............................................................................. ... 430
Turkey .................................................................................. 433
Uganda ................................................................................ 436
Ukraine ................................................................................. 440
United Arab Emirates ........................................................... 444
United Kingdom ................................................................... 446
United States . . . . . ....... ................................... . ....................... 450
Uruguay ............................................................................... 455
Vanuatu ................................................................................ 459
Venezuela, Republica Bolivariana de ................................ 462
Vietnam ................................................................................ 465
Yemen, Republic of .............................................................. 467
Zambia ................................................................................. 469
Zimbabwe ............................................................................ 472
vi
Page
INSTITUTIONAL TABLES
Albania ................................................................................. 477
Algeria .................................................................................. 477
Argentina .............................................................................. 477
Australia ............................................................................... 477
Austria .................................................................................. 4 78
Azerbaijan ............................................................................ 478
Bahamas, The ...................................................................... 478
Bahrain, Kingdom of ............................................................ 479
Belarus ................................................................................. 479
Belgium ................................................................................ 479
Belize ................................................................................... 479
Bhutan .................................................................................. 480
Bolivia .................................................................................. 480
Botswana ............................................................................. 480
Brazil .................................................................................... 480
Bulgaria ................................................................................ 481
Burkina Faso ........................................................................ 481
Burundi ................................................................................. 481
Cameroon ............................................................................ 482
Canada ................................................................................ 482
Chile ..................................................................................... 482
China, People's Republic of: Mainland ................................ 483
China, People's Republic of: Macao SAR ........................... 483
Colombia .............................................................................. 483
Congo, Democratic Republic of ........................................... 484
Congo, Republic of. .............................................................. . 484
Costa Rica ........................................................................... 484
Cote d'lvoire .......................................................................... 484
Croatia ................................................................................. 485
Cyprus .................................................................................. 485
Czech Republic .................................................................... 485
Denmark .............................................................................. 486
Dominican Republic ............................................................. 486
Ecuador ................................................................................. 486
Egypt .................................................................................... 486
El Salvador ........................................................................... 487
Estonia ................................................................................. 487
Ethiopia ................................................................................ 487
Fiji ............. ........................................................................... 488
Finland ................................................................................. 488
France .................................................................................. 488
Gambia, The ........................................................................ 489
Georgia ................................................................................ 489
Germany .............................................................................. 489
Ghana .................................................................................. 490
Greece ................................................................................. 490
Grenada ............................................................................... 490
Guatemala ........................................................................... 490
Guinea .................................................................................. 491
Hungary ............................................................................... 491
Iceland ................................................................................. 491
Government Finance Statistics Yearbook 2002
Page
India ..................................................................................... 491
Indonesia ............................................................................. 492
Iran, Islamic Republic of ...................................................... 492
Ireland .................................................................................. 492
Israel .................................................................................... 493
Italy ...................................................................................... 493
Jamaica ............................................................... . . . . . . ........... 493
Japan ................................................................................... 493
Jordan .................................................................................. 494
Kazakhstan ........................................................................... 494
Kenya ................................................................................... 494
Korea ..................................................................... ...... ........ 495
Kuwait .................................................................................. 495
Kyrgyz Republic ........................ ............................................ 495
Latvia .......................................................................... ......... 495
Lebanon ............................................................................... 496
Lesotho ................................................................................ 496
Lithuania .............................................................................. 496
Luxembourg ......................................................................... 496
Madagascar ......................................................................... 497
Malaysia ............................................................................... 497
Maldives ............................................................................... 497
Malta .................................................................................... 497
Mauritius . . ............................................................................ 498
Mexico .................................................................................. 498
Moldova ............................................................................... 498
Mongolia .............................................................................. 498
Morocco ............................................................................... 499
Myanmar .............................................................................. 499
Namibia ................................................................................ 499
Nepal ................................................................. ................... 500
Netherlands .......................................................................... 500
Netherlands Antilles ............................................................. 500
New Zealand ........................................................................ 500
Nicaragua ............................................................................. 501
Norway ................................................................................. 501
Oman ................................................................................... 501
Pakistan ............................................................................... 501
Panama ................................................................................ 502
Papua New Guinea .............................................................. 502
Paraguay .............................................................................. 502
2002 Government Finance Statistics Yearbook
Page
Peru . . . . ............................. . . . . . ........... ............................. . . . .... 503
Philippines ....... . . . .................................................................. 503
Poland .................................................................................. 503
Portugal .... . . . .......................... ...... . . . . . . ............................ . . . .... 504
Romania .................... .......................................... . . . . ............. 504
Russian Federation ....... ..... . . . ........... ...................... . . . .... . . . .... 505
Rwanda ..................................... . . . . .. . . ................................... 505
St. Kitts & Nevis ....... . . . ........................................ . . . . . . . . . ........ 505
St. Vincent and the Grenadines ........................................... 506
San Marino ............................................................ ............... 506
Senegal ....... ......................... . . . .... . . . . . . ................................... 506
Seychelles ........ ............................ ................... ..................... 506
Sierra Leone ...... ..................................................... ............. 506
Singapore ................................................................... . .. . . . .... 507
Slovak Republic .......................... ................. ......................... 507
Slovenia ................... . . . . . . ....... ................................ . . . . . . . . ....... 507
South Africa . . . . . ................... ........................................ . . . . . . . . . . 508
Spain .............................................. ...................................... 508
Sri Lanka ................ . . . . . ......................... ................................ 509
Sudan ......... . . . ..................... . . . . . .. . . . ........................................ 509
Swaziland ................................................................. . . . ......... 509
Sweden ...................... . . . . . . ................................................. . . . 509
Switzerland .... . . . . .................... . . . . . .. . . . . ........................ . . . . ....... 510
Syrian Arab Republic .......... . . . .. . . . . . ....................... . . . . ............ 510
Tajikistan .............. . . .................... . . . . . . . . .................................. 510
Thailand ...... . . . ................ ..... . . . .......................... .................... 510
Trinidad and Tobago .......................... ....................... . . . ........ 511
Tunisia .................................................... ....................... . . . .... 511
Turkey ............................... . . . . . . .................. . . . . ....................... 512
Uganda ................................ . . . ..................................... . . . . . ... 512
Ukraine . . . . . ................ ................ . . . . . . . . . ........................ ........... 512
United Arab Emirates ........ ........ ........................................... 512
United Kingdom .... .............. . . . ........................... . .................. 513
United States ................................ . . ........................ . . . .......... 513
Uruguay ..... . . . . ................ . . . . . ..................................... . . . . ........ 514
Vanuatu ............................ . . . . . .................... . . .............. . . . . . ...... 514
Venezuela, Republica Bolivariana de .......... ...... ......... . . . . . . . 514
Vietnam ............... ................ . . . . . ..................................... . . ...... 514
Yemen, Republic of .................. . . . . . ....................................... 515
Zambia ....... ................................... ................ . . . .. . . .......... . . . ... 515
Zimbabwe ....... ..................................................................... 515
vii
The 2002 Government Finance Statistics Yearbook (GFSY) contains three types of tables: world, country, and institutional.
World tables permit international comparisons of the structure and relative magnitude of government operations. Countries are classified as industrial or developing; the latter are subclassified into geographical areas., Four tables present information on composite items for central government: major components as percentages of total expenditure and lending minus repayments, types of revenue as percentages of total revenue, expenditures by function as percentages of total expenditure, and expenditures by economic type as percentages of total expenditure and lending minus repayments. These composites are based on the most recent data available for each country. The fifth table shows, for 1991-2002, the overall deficit or surplus for each country as a percentage of total expenditure and lending minus repayments.
Country tables present data on central government revenue, grants, expenditure, lending minus repayments, financing, and debt for 1 33 countries. For many countries, tables also present data on state, provincial or regional governments, and local governments.2 Country tables contain only standard GFSY data categories.3 Lines for most categories, other than Roman numeral categories and first-digit categories on taxes and expenditures by function, are not shown if all the entries are zero.
Data for consolidated central government and its components (budgetary, social security, and extrabudgetary accounts) exclude transactions between units of the central government. In cases where data are reported for budgetary central government only, those data are unconsolidated.
Institutional tables list major units of general government and contain notes on data coverage for country tables. Users who require more detailed data than are included in this volume are encouraged to obtain publications issued by individual countries.
Main Characteristics of GFSY Data Data for the GFSY are obtained primarily by means of a detailed questionnaire distributed to government finance statistics correspondents, who are usually located in the ministries of finance or central banks of reporting countries. Data on tax revenues for some Organization for Economic Cooperation and Development (OECD) countries are provided by members of Working Party No. 2 of OECD's Committee on Fiscal Affairs.
This edition of the GFSY conforms with A Manual on Government Finance Statistics, which was published in 1986.
10nly those countries appearing in the country tables section are
included in the world tables 2
Data on operations of local governments with expenditures amounting to less than 5 percent of combined total expenditures to� all levels of government are not published.
See the presentation of Numbered Lines in Country Tables on page xi for a complete overview.
2002 Government Finance Statistics Yearbook
Coverage
Government is defined as all units that implement public policy by providing nonmarket services and transferring income; these units are financed mainly by compulsory levies on other sectors. Central government includes all units representing the territorial jurisdiction of the central authority throughout a country. State, provincial, or regional governments are defined as government units that exercise authority, independent of central government, in specific sections of a country's territory, encompassing a number of smaller localities. Local governments consist of government units that exercise an independent authority in the various urban and/or rural jurisdictions of a country's territory. Social security funds operating at state or local levels are included as components of state or local government operations. Supranational
authorities consist of institutions of the European Union.
Classification
The principal characteristics of government finance transactions are:
(1) whether the transactions involve government receipts or payments;
(2) whether the transactions are repayable (involving past or future assets or liabilities) or nonrepayable;
(3) whether nonrepayable transactions are requited (involving payment in return for a quid pro quo) or unrequited;
(4) whether nonrepayable transactions are capital (more than a minimum amount and designated for use in a production process for more than one year) or current;
(5) whether repayable transactions involve changes in financial assets or liabilities of the government;
(6) whether repayable transactions are undertaken for liquidity (financing) purposes and involve changes in government liabilities or are undertaken for other purposes that involve changes in government assets.
Revenue covers all nonrepayable government receipts other than grants. Grants are defined as unrequited, nonrepayable, noncompulsory receipts from other governments or international organizations. Revenue (Table A) is divided into tax and nontax categories. Tax revenue (unrequited, compulsory payments to government) is identified by base of levy: income, sales, imports, property, payrolls, etc.
Expenditure covers all nonrepayable payments-whether capital or current, requited or not-by government. Expenditures are shown by function or purpose (Table B) and by economic characteristic (Table C). Lending minus repayments consists of government lending for public policy purposes minus repayments to government and government acquisition of equity participation for public policy purposes minus any sales of such equities by government.
ix
X
Financing consists of transactions involving government liabilities, government claims maintained for liquidity rather than public policy objectives, and changes in government holdings of cash and deposits. Financing is divided between financing obtained domestically (from residents) and financing obtained abroad (from nonresidents). In addition, financing is subclassified by type of debt holder (Table D) and by type of debt instrument (Table E).
Deficit or surplus represents the total of revenue and grants minus the total of expenditure and lending minus repayments. Deficit or surplus is also equal (but with an opposite sign) to net borrowing by the government plus the net change in government cash, deposits, and securities held for liquidity purposes.
The same criteria are used for the classification of transactions in Tables A-F and summary tables (central government tables), Table St (state, provincial, or regional governments), and Table L (local governments).
Basis and Time of Recording
Data for the principal aggregates (revenue, grants, expenditure, lending minus repayments, and financing) presented in the GFSY are generally shown on a cash basis. These aggregates represent government payments made to or received from the rest of the economy or the world during the period indicated. Detailed components are based on the most reliable data available (that is, government accounts at or near the payment or receipt stage). Adjustment items are supplied when details are not based on cash totals.
Central government data are consolidated to avoid double counting. Transactions between components of the consolidated central government-budgetary units, social security funds, and extrabudgetary accounts-are eliminated from the expenditure of the unit that makes the payment and from the revenue of the unit that receives the resources. Transactions among levels of government (central, state, provincial, regional, and local) are included in presentations of government operations at each level.
To provide a comprehensive presentation of government operations, data are generally shown on a gross basis. For example, the cost of collecting taxes is included in
expenditure rather than as an offset to revenue. However,
refunds of taxes are netted. Also, receipts of departmental enterprises (sales to the public by industrial or commercial
units within government) are netted against corresponding
operating expenditures. Operating surpluses resulting from
such sales are included in revenue, and operating deficits
are included in expenditure.
Symbols and Conventions
These symbols and conventions are used throughout the
GFSY:
Captions or subheads identify the units in which data are expressed.
Billion means one thousand millions.
A dash (-) indicates that a figure is zero or less than half of
a significant digit.
An ellipsis ( .•.• ) indicates the absence of data.
The symbol t marks a break in the comparability of data;
that is, data appearing after the symbol do not form a
consistent series with those for earlier years. Break symbols
in the time series of any specific country are explained in the coverage note included under the institutional table for
that country.
The letter f denotes forecasted or projected data.
The letter p denotes data that are preliminary or provisional.
Principal aggregates (generally indicated by Roman numerals)
from Tables A through F are cross-referenced in the summary
tables by table letters and line numbers (for example, Current
Revenue [A.III)).
Data relating to a fiscal year are presented within the calendar
year containing the greatest number of months for that fiscal
year. Fiscal years ending June 30 are presented within the
same calendar year. For example, the fiscal year July 1 ,
1 998-June 30, 1 999 is shown within the calendar year 1 999.
Changes in fiscal years are indicated by the symbol t. Minor
differences between published totals and the sum of
components are attributable to rounding.
Government Finance Statistics Yearbook 2002
Line No. Line No.
Summary Table v Nontax Revenue
8 Entrepreneurial and Property Income 1 Total Revenue and Grants (A.1)
9 Administrative Fees, Nonindustrial and Incidental Sales 2 Total Revenue (A.II)
10 Fines & Forfeits 3 Current Revenue (A.III)
11 Contributions to Government Employee Pension 3.1 Tax Revenue (A. IV) and Welfare Funds within Government 3.2 Nontax Revenue (A. V)
4 Capital Revenue (A.VI) 12 Other Nontax Revenue
5 Grants (A.VII) VI Capital Revenue
5.1 Current (A.17.1 + A.18.1 + A.19.1) 13 Sales of Fixed Capital Assets 5.2 Capital (A17.2 + A.18.2 + A.19.2) 14 Sales of Stocks 6 Total Expenditure and Lending minus Repayments (C.1) 15 Sales of Land & Intangible Assets 7 Total Expenditure (C.II) 16 Capital Transfers from Nongovernmental Sources 8 Current Expenditure (C.III) VII Grants 9 Capital Expenditure (C.IV) 17 From Abroad (excluding Supernational Authorities) 10 Lending minus Repayments (C.V) 17.1 Current 11 Overall Deficit/Surplus (1-6) 17.2 Capital
12 Financing (D.I or E.l) (=-11) 18 From Other Levels of National Government 18.1 Current 13 Abroad (D.III or E.lll) 18.2 Capital
14 Domestic (D.II or E.ll) 19 From Supernational Authorities to Member Countries
Memorandum Item: 19.1 Current 15 Government Debt Outstanding at End of Period 19.2 Capital
(F.I or G.l) Memorandum Item:
28 Grants Received in Kind
Table A. Revenue and Grants
Total Revenue and Grants (II + VII) Table B. Expenditure by Function
II Total Revenue (Ill + VI) Total Expenditure (same as C. II)
Ill Current Revenue (IV + V) General Public Service
IV Tax Revenue 2 Defense
1 Taxes on Income, Profits and Capital Gains 3 Public Order & Safety
1.1 Individual 4 Education 1.2 Corporate 5 Health 1.3 Unallocable Taxes on Income, Profits, and 6 Social Security & Welfare
Capital Gains 7 Housing & Community Amenities
2 Social Security Contributions 8 Recreational, Cultural, & Religious Affairs 2.1 Employees
2.2 Employers 9-13 Economic Affairs & Services 2.3 Self-Employed or Nonemployed 9 Fuel & Energy 2.4 Unallocable Social Security Contributions
10 Agriculture, Forestry, Fishing, & Hunting 3 Taxes on Payroll or Work Force
11 Mining and Mineral Resources, Manufacturing, and 4 Taxes on Property Construction 4.1 Recurrent Taxes on Immovable Property
12 Transportation & Communication 4.2 Recurrent Taxes on Net Wealth 4.3 Estate, Inheritance, and Gift Taxes 13 Other Economic Affairs & Services
4.4 Taxes on Financial and Capital Transactions 14 Other Expenditures 4.5 Nonrecurrent Taxes on Property 4.6 Other Recurrent Taxes on Property Table C. Expenditure and Lending minus 5 Domestic Taxes on Goods and Services Repayments by Economic Type 5.1 General Sales, Turnover, or Value-Added Taxes
Total Expenditure and Lending minus Repayments (II+V) 5.2 Excises
6 Taxes on International Trade and Transactions II Total Expenditure
6.1 Import Duties Ill Current Expenditure 6.2 Export Duties 1 Expenditure on Goods & Services 7 Other Taxes 1.1 Wages & Salaries
2002 Government Finance Statistics Yearbook xi
Line No.
1.2 Employer Contributions 1.3 Other Purchases of Goods & Services
2 Interest Payments
3 Subsidies & Other Current Transfers 3.1 Subsidies 3.2 Transfers to Other Levels of National Government 3.3-4 Transfers to Nonprofit Institutions & Households 3.5 Transfers Abroad
IV Capital Expenditure
4 Acquisition of Fixed Capital Assets
5 Purchases of Stocks
6 Purchases of Land & Intangible Assets
7 Capital Transfers 7.1 Domestic 7.1.1 To Other Levels of National Government 7.2 Abroad
v Lending minus Repayments
8 Domestic 8.1 To Other Levels of National Government 8.2 To Nonfinancial Public Enterprises 8.3-4 To Financial Institutions and Other Domestic Lending
minusRepayments 9 Abroad
Table D. Financing by Type of Debt Holder
I Financing (II + Ill)
II Domestic Financing (1 through 5)
From Other General Government
2 From Monetary Authorities
3 From Deposit Money Banks
4 Other Domestic Financing
5 Adjustments
Ill Financing Abroad (6 through 9)
6 From International Development Institutions
7 From Foreign Governments
8 Other Borrowing Abroad
9 Changes in Cash, Deposits, and Securities Held for Liquidity Purposes
Table E. Financing by Type of Debt Instrument
Financing (same as D.l)
II Domestic Financing (same as D. ll)
1 Long-term Bonds
2 Short-term Bonds & Bills
3 Long-term Loans not elsewhere classified
4 Short-term Loans & Advances not elsewhere classified
5 Other Liabilities
6 Changes in Cash, Deposits, and Securities Held for Liquidity Purposes
xii
Line No.
Ill
7
8
9
10
11
12
II
Ill
II
Ill
IV
1 1 .1
2
4
5
3, 6, 7
v 8
9, 10
11
12
VI
VII
18
2
3
4
5
6
Financing Abroad (same as D. Ill)
Long-term Bonds
Short-term Bonds & Bills
Long-term Loans not elsewhere classified
Short-term Loans & Advances not elsewhere classified
Other Liabilities
Changes in Cash, Deposits, and Securities Held for Liquidity Purposes
Table F. Outstanding Debt by Type of Debt Holder
Total Debt (II + Ill)
Domestic Debt
Foreign Debt
Table St. State, Region, or Province Governments and Table L. Local Governments
A. Revenue and Grants
Total Revenue & Grants (II + VII)
Total Revenue (Ill + IV)
Current Revenue (IV+ V)
Tax Revenue (1 through 7)
Taxes on Income, Profits, and Capital Gains Individual
Social Security Contributions
Taxes on Property
Domestic Taxes on Goods & Services
Other Taxes
Nontax Revenue (8 through 12)
Entrepreneurial & Property Income
Administrative Fees and Charges, Nonindustrial and Incidental Sales, Fines and Forfeits
Contributions to Government Employee Pension and Welfare Funds within Government
Other Nontax Revenue
Capital Revenue
Grants
From Other Levels of National Government
B. Expenditure by Function
Total Expenditure (same as C.ll)
General Public Services
Defense
Public Order and Safety
Education
Health
Social Security and Welfare
Government Finance Statistics Yearbook 2002
Line No.
7 Housing & Community Amenities
8 Recreational, Cultural, and Religious Affairs and Services
9 Fuel and Energy
1 0 Agriculture, Forestry, Fishing, and Hunting
1 1 Mining and Mineral Resources, Manufacturing, and Construction
1 2 Transportation and Communication
13 Other Economic Affairs and Services
14 Other Expenditures
C. Expenditure and Lending minus Repayments by Economic Type
Total Expenditure and Lending Minus Repayments (II + V)
II Total Expenditure (Ill + IV)
Ill Current Expenditure (1 through 3) 1 Expenditure on Goods & Services 1 .1 -2 Wages & Salaries, Employer Contributions 1 .3 Other Purchases of Goods and Services
2 Interest Payments
3 Subsidies and Other Current Transfers 3.2 Transfers to Other Levels of National Government
IV Capital Expenditure (4 through 7)
4,5,6 Acquisition of Fixed Capital Assets, Purchases of Stocks, Purchases of Land and Intangible Assets
7 Capital Transfers 7.1 .1 To Other Levels of National Government
2002 Government Finance Statistics Yearbook
Line No.
v Lending Minus Repayments
8.1 To Other Levels of National Government
S.11 Overall Deficit/Surplus (A. I - C. I)
D. Financing by Type of Debt Holder
Financing (II + Ill)
II Domestic Financing (1 through 4) 1 From Other General Government
2,3 Monetary Authorities and Deposit Money Banks
4,5 Other Domestic Financing
Ill Financing Abroad
E . Financing by Type of Debt Instrument
Financing (same as D.l)
II Domestic Financing (same as D.ll)
1 , 2 Long- and Short-term Bonds and Bills
3,4,5 Long-term Loans not elsewhere classified, Short-term Loans and Advances not elsewhere classified, and Other Liabilities
6 Changes in Cash
Ill Financing Abroad (same as D. Ill)
F. Outstanding Debt by Type of Debt Holder
Total Debt (II + Ill)
II Domestic Debt
Ill Foreign Debt
xiii
WORLD
TABLES
Central Government: Major Components
Major Components as Percentages of Total Expenditure and Lending minus Repayments (S.6)
Total
Total Expend. and
Revenue Lending Lending Overall From and Current Tax Capital minus Total Capital minus Deficit/ Financing Domestic Monetary Grants Revenue Revenue Revenue Grants ��pay. r
7�pend. Mpend. R�ay. surrlus Abroad rl�rnclng Auth.
(1) (3) (3.1) (4) (5) (1 (15 (17) (18.3)
Industrial Countries
United States 2001 106.46 106.38 99.60 .08 100.00 100.06 4.96 -.06 6.46 -2.51 -3.95 .87 Canada 2001 106.75p 106.40p 97.27p .07p .29p 100.00 99.79p 1.71p .21p 6.75p 2.86p -9.61p 1.04p
Australia 1998 113.02 111.38 104.23 1.64 100.00 112.10 5.81 -12.10 13.02 -4.10 -8.92 -5.74 Japan 1993 93.39p 89.70p 75.76p .53p 3.16p 100.00 101.78p -1.78p -6.61p 6.61p 3.47p New Zealand 2001 100.97 100.81 94.60 .16 100.00 98.77 2.55 1.23 .97 Austria 1999 Belgium 1998 96.10 95.65 94.09 .29 .16 100.00 99.94 5.17 .06 -3.90 -1.92 5.82 Denmark 2000 104.57f 102.901 90.72f .45f 1.211 100.00 99.411 2.97f .59f 4.57f Finland 1998 99.17 96.67 83.93 .17 2.33 100.00 100.99 4.64 -.99 -.83 -3.42 4.26 France 1997 91.92 89.48 83.98 1.08 1.36 100.00 99.79 4.26 .21 -7.49 Germany 1998 98.24 97.29 81.71 .43 .52 100.00 101.48 4.39 -1.48 -2.89 6.61 -3.72 Greece 1998 85.64 76.11 70.97 .51 9.03 100.00 100.00 16.95 -14.36 7.82 6.55 Iceland 1998 108.30 107.16 93.39 1.14 100.00 105.22 9.98 -5.22 8.30 -6.39 -1.91 -1.10 Ireland 1997 102.02 96.71 92.83 5.31 100.00 100.11 9.11 -.11 2.02 Italy 1999 96.27 96.79 90.25 .11 1.49 100.00 98.27 5.80 1.73 -3.73 Luxembourg 1997 114.22 113.69 104.59 .21 2.99 100.00 102.36 10.25 -2.36 5.36 -.07 -5.29 Netherlands 1997 96.45 96.21 89.87 .19 .05 100.00 100.34 3.50 -.34 -3.55 .98 2.56 4.35 Norway 1999 91.31 91.07 73.21 .07 .17 100.00 80.42 3.77 19.58 -8.69 8.38 .31 Portugal 1998 96.86 87.90 79.30 .72 8.24 100.00 98.91 13.08 1.09 -3.14 -5.35 8.49 San Marino 1995 104.75 104.19 83.39 .56 100.00 100.00 10.09 4.75 -.02 -4.73 -4.73 Spain 1997 91.03 89.20 83.51 .31 1.52 100.00 101.99 4.45 -1.99 -8.97 5.41 3.57 2.99 Sweden 1999 100.37 99.07 87.88 .13 1.17 100.00 98.90 2.00 1.10 .37 -13.94 13.57 Switzerland 2000 111.34 97.47 90.59 .07 13.80 100.00 102.58 4.64 -2.58 11.34 -11.34 United Kingdom 1999 100.09 98.97 94.13 .15 .97 100.00 98.91 3.82 1.09 .09 -1.00 .91
Developing Countries
Africa
Algeria 2001 112.81 112.81 101.51 100.00 98.99 26.78 1.01 12.81 -8.29 -4.53 -7.79 Botswana 1996 122.93 121.07 40.33 .44 1.43 100.00 96.57 18.54 3.43 22.93 1.50 -24.43 114.70 Burkina Faso 1992 Burundi 1999 80.51 69.44 64.94 .11 10.96 100.00 101.53 23.37 -1.53 -18.34 12.67 5.68 13.69 Cameroon 1999 100.83 100.83 80.32 100.00 99.94 13.86 .06 .83 .99 -1.73 5.66 Congo, Dem. Rep. of 2001 99.43 47.88 44.12 51.55 100.00 100.00 18.01 -.57 .57 -.50 Congo, Republic of 2000 104.53 103.37 23.33 1.16 100.00 100.00 27.26 4.53 7.74f -12.28f -f COte d'lvoire 2001 105.71 102.54 98.86 .07 3.10 100.00 99.65 11.30 .35 5.71 1.15 -6.86 -1.72 Ethiopia 1999 81.30 71.40 48.45 6.59 3.30 100.00 100.00 19.35 -18.70 10.38 8.33 3.81 Gambia, The 1993 117.77p 116.50p 109.58p .07p 1.20p 100.00 102.34p 23.12p -2.34p 17.77p 14.49p -32.26p Ghana 1993 88.15 80.04 61.97 8.11 100.00 99.02 14.52 .98 -11.85 6.32 5.53 -2.69 Guinea 1999 88.50f 55.39f 53.17f 1.43f 31.68f 100.00 99.84f 36.33f .16f -11.50f 10.68f .82f 2.27f Kenya 1998 101.50 98.56 81.05 .01 2.93 100.00 99.32 7.44 .68 2.14 -9.02 6.88 6.66 Lesotho 1998 92.73p 87.86p 68.62p -p 4.86p 100.00 99.02p 19.11p .98p -7.27p 1.47p 5.81p 5.84p Madagascar 2000 89.13 66.11 65.99 21.02 100.00 99.41 37.54 .59 -13.89 10.15 2.71 Mauritius 2001 104.80 103.98 88.69 .82 100.00 125.37 21.13 -25.37 4.80 -14.69 9.89 -2.37 Morocco 1999 92.39 91.69 77.37 .70 100.00 100.68 22.46 -.68 -7.61 -4.65 12.26 .43 Namibia 2000 90.28p 88.81p 81.38p -p 1.47p 100.00 98.47p 13.37p 1.53p -9.72p Rwanda 1992 72.44p 52.65p 46.33p -p 19.79p 100.00 100.58p 26.03p -.58p -27.56p 16.23p 11.33p 12.13p Senegal 2001 90.56 82.14 78.61 8.42 100.00 100.63 29.63 -.63 -9.44 7.49 1.95 Seychelles 2000 74.18 70.51 57.74 1.10 2.58 100.00 102.42 21.41 -2.42 -25.82 26.82 -1.00 -17.44 Sierra Leone 1999 59.63 33.84 32.47 25.79 100.00 99.72 11.42 .28 -40.37 5.35 35.02 18.84 South Africa 2001 96.65p 96.09p 91.31p .19p .36p 100.00 100.01p 4.60p -.01p -3.35p 11.72p -8.36p .08p Sudan 1999 89.97 89.45 71.50 .51 100.00 94.31 9.34 5.69 -10.03 1.64 8.39 8.39 Swaziland 2000 97.12 93.37 88.67 3.75 100.00 99.97 19.29 .03 -2.88 -2.06 4.93 3.79 Tunisia 2000 91.86 90.49 82.48 .05 1.32 100.00 101.46 23.52 -1.46 -8.14 2.37 5.77 Uganda 2001 89.59p 51.57p 51.07p -p 38.02p 100.00 101.24p 47.50p -1.24p -10.41p 15.39p -5.76p -1.99p Zambia 1999 87.011 67.46f 65.011 .011 19.54f 100.00 88.411 27.311 11.59f -12.99f Zimbabwe 1997 85.98 82.91 74.34 1.81 1.26 100.00 100.70 5.89 -.70 -14.02 -.25 14.27
Asia
Bhutan 2002 82.10p 51.99p 22.38p .38p 29.73p 100.00 99.98p 53.00p .02p -17.90p 7.23p 10.67p 10.67p China,P.R.: Mainland 1999 72.95 66.22 62.27 .01 6.71 100.00 100.00 -27.05 -.55 27.60 China,P.R.:Macao 2001 116.09 115.56 96.75 .53 100.00 99.83 10.08 .17 16.09 Fiji 1996 83.49 81.96 71.14 .71 .82 100.00 98.98 22.88 1.02 -16.51 -.24 16.75 India 2001 74.18f 71.011 54.22f 3.00f .171 100.00 94.57f 8.44f 5.43f -25.82f .45f 25.37f Indonesia 2001 94.67p 94.64p 60.48p .01p .02p 100.00 110.38p -10.38p -5.33p 2.07p 3.26p Korea 1997 94.12 92.85 80.26 1.27 100.00 80.84 17.51 19.16 -5.88 7.12 -1.24 2.60 Malaysia 1997 114.46f 114.24f 93.73f .211 -I 100.00 97.47f 22.40f 2.53f 14.46f -.311 -5.72f -f Maldives 2002 83.56f 80.15f 33.55f .38f 3.031 100.00 101.27f 36.831 -1.271 -16.441 15.581 .85f .851 Mongolia 2001 88.91 85.63 64.22 1.07 2.22 100.00 85.56 12.21 14.44 -11.09 17.42 -6.33 .53 Myanmar 2000 60.85 60.62 34.25 .12 .11 100.00 100.06 39.43 -.06 -39.15 -.04 39.19 39.19 Nepal 2002 77.32p 65.43p 54.71p .10p 11.79p 100.00 102.53p -2.53p -22.68p 8.39p 14.29p Pakistan 2002 80.72p 70.82p 52.39p -p 9.90p 100.00 94.35p 9.64p 5.65p -19.28p 5.29p 13.99p Papua New Guinea 1999 91.22 73.34 69.87 .97 16.91 100.00 100.00 5.95 -8.78 5.53 3.25 23.35
2 Government Finance Statistics Yearbook 2002
Central Government: Major Components
Major Components as Percentages of Total Expenditure and Lending minus Repayments (S.6)
Total
Total Expend. and
Revenue Lending Lending Overall From and Current Tax Capital minus Total Capital minus Deficit/ Financing Domestic Monetary Grants Revenue Revenue Revenue Grants Repay. Mpend. Expend. R1Ray. �usf'us Abroad r��rnclng Auth . (1) (3) (3.1) (4) (5) (6) (9) (1 (17) (18.3)
Asia (continued)
Philippines 2001 79.31 78.87 68.92 .17 .28 100.00 99.38 8.15 .62 -20.69 3.22 17.46 Singapore 2001 122.67 108.89 67.48 13.79 100.00 97.28 25.48 2.72 22.67 -22.67 -33.92 Sri Lanka 2001 63.17p 61.70p 54.58p .01p 1.47p 100.00 98.10p 18.01p 1.90p -36.83p 3.88p 32.95p -1.72p Thailand 2001 86.26 85.89 70.85 .01 .36 100.00 97.00 21.52 3.00 -13.74 2.14 11.60 5.72 Vanuatu 1999 95.10 87.85 77.42 .41 6.86 100.00 98.42 8.44 1.58 -4.90 8.40 -3.50 Vietnam 2001 87.941 82.711 69.431 .711 4.521 100.00 100.001 33.631 -I -12.061 4.301 7.751
Europe (excluding industrial countries)
Albania 1998 71.58 64.98 49.78 .03 6.57 100.00 100.10 15.80 -.10 -28.42 8.39 20.03 2.19 Azerbaijan 1999 87.581 85.941 81.261 -I 1.641 100.00 110.401 19.021 -10.40f -12.42f Belarus 2001 95.44 94.52 68.31 .93 100.00 98.19 12.36 1.81 -4.56 -.38 4.93 3.65 Bulgaria 2001 105.72 100.96 77.17 .70 4.06 100.00 105.15 11.08 -5.15 5.72 -.54 -5.19 -4.70 Croatia 2001 94.24 93.73 89.13 .51 100.00 105.62 6.27 -5.62 -5.76 3.22 2.54 -.56 Cyprus 1998 85.12 85.03 67.90 .05 .04 100.00 100.01 10.29 -.01 -14.88 8.56 6.31 5.93 Czech Republic 2001 94.70 94.22 90.18 .07 .41 100.00 107.50 9.17 -7.50 -5.30 -.48 5.78 -.02 Estonia 2001 108.99 105.54 95.91 1.19 2.25 100.00 105.42 5.86 -5.42 8.99 -1.13 -7.85 Georgia 2002 99.35f 91.06f 82.59f -f 8.29f 100.00 98.48f .27f 1.521 -.65f -7.86f 8.52f 3.211 Hungary 2000 91.14p 90.27p 80.57p .51p .37p 100.00 100.70p 12.43p -.70p -13.86p 3.76p 5.10p -2.13p Kazakhstan 2001 97.46 75.87 63.93 4.41 17.18 100.00 97.03 12.06 2.97 -2.54 2.12 .42 Kyrgyz Republic 2000 87.44 81.86 67.88 .21 5.38 100.00 104.01 12.67 -4.01 -12.56 Latvia 2001 95.19 68.28 82.10 .03 6.87 100.00 99.37 6.36 .63 -4.81 7.53 -2.72 -13.99 Lithuania 2001 98.59 96.38 87.89 .24 1.97 100.00 103.66 9.18 -3.66 -1.41 3.94 -2.52 -1.72 Malta 1998 85.75 83.75 70.36 .13 1.87 100.00 107.36 17.07 -7.36 -14.25 -.80 15.04 -13.69 Moldova 2001 104.82 93.88 84.03 .72 10.22 100.00 100.58 3.09 -.58 4.82 -12.07 7.25 -.91 Poland 2001 87.50 86.79 76.78 .54 .17 100.00 102.88 4.54 -2.88 -12.50 -4.27 16.77 4.01 Romania 2001 89.83 89.40 76.45 .04 .39 100.00 101.94 11.95 -1.94 -10.17 2.80 7.37 Russia 2001 114.51 113.99 95.40 .39 .13 100.00 103.46 9.04 -3.46 14.51 -10.89 -3.63 -1.24 Slovak Republic 2001 91.20 90.48 80.38 .67 .05 100.00 106.34 13.16 -13.34 -13.80 2.18 6.62 -.57 Slovenia 2001 97.30 96.70 90.61 .05 .55 100.00 100.65 6.64 -.65 -2.70 1.08 1.62 Tajikistan 2001 100.49 100.49 91.69 100.00 101.84 17.35 -1.84 .49 1.48 -1.98 Turkey 2001 60.89 58.07 48.24 2.82 100.00 98.89 6.58 1.11 -39.11 -3.73p 42.84p Ukraine 2001 92.85 85.20 60.95 .85 6.80 100.00 99.55 8.88 .45 -7.15 1.16 5.99 .83
Middle East
Bahrain, Kingdom of 2001 97.02 93.35 20.72 .05 3.62 100.00 79.65 16.65 20.35 -2.98 1.14 1.84 2.24 Egypt 1997 93.47 84.85 53.50 6.87 1.75 100.00 98.93 23.79 1.07 -13.53 -2.03 8.55 4.29 Iran, I.A. of 2000 97.30f 95.771 38.701 1.53f -f 100.00 100.18f 20.681 -.18f -2.701 .43f 2.27f -.01f Israel 2001 92.30 87.15 76.52 5.14 100.00 100.05 5.51 -.05 -7.70 -.21 7.92 -1.03 Jordan 2001 92.16 79.22 59.93 .36 12.57 100.00 102.22 17.93 -2.22 -7.84 .52 7.32 Kuwait 1999 77.96 77.94 7.76 .03 100.00 100.00 12.52 -22.04 Lebanon 1999 54.77 54.64 39.36 .13 100.00 100.00 17.43 -45.23 22.69 22.54 -18.80 Oman 2001 86.52 86.04 23.57 .36 .12 100.00 95.46 12.59 4.54 -13.48 9.89 3.59 7.93 Syrian Arab Republic 1999 103.06 103.05 75.01 .02 100.00 100.00 35.93 3.06 9.16 -12.22 United Arab Emirates 1999 100.28 33.93 17.71 .08 66.27 100.00 99.37 4.07 .63 .28 -.28 Yemen, Republic of 1999 87.57f 85.84f 33.82f .421 1.30f 100.00 95.92f 16.40f 4.08f -12.43f 4.631 7.81f
Western Hemisphere
Argentina 2001 80.69 80.53 72.90 .16 100.00 100.10 5.36 -.10 -19.31 24.72 -5.41 Bahamas, The 2001 89.88 89.87 80.10 .01 100.00 94.19 9.62 5.81 -10.12 .64 9.47 6.03 Belize 1996 94.91 92.74 81.38 .85 1.32 100.00 103.17 25.88 -3.17 -5.09 15.89 -10.80 -5.47 Bolivia 2001 74.70 64.31 51.86 .80 9.59 100.00 100.07 14.01 -.07 -25.30 7.49 17.80 -1.22 Brazil 1998 76.99 73.75 61.21 5.06 .02 100.00 79.54 1.77 20.46 -23.01 Chile 2001 98.84 98.72 81.02 .12 100.00 99.89 15.02 .11 -1.16 2.82 -1.67 Colombia 1999 63.80 63.80 54.64 100.00 97.04 21.48 2.96 -36.20 11.04 25.17 Costa Rica 2001 94.78 94.21 85.01 .40 .17 100.00 99.93 8.49 .07 -5.22 5.99 -.77 -.19 Dominican Republic 2000 106.11 105.20 97.01 .06 .85 100.00 99.82 22.02 .18 6.11 -5.96 -.15 Ecuador 1994 100.30p 100.30p 88.53p -p -p 100.00 100.00p 21.06p -p .30p El Salvador 2001 77.86 76.91 72.04 .01 .94 100.00 102.22 24.48 -2.22 -22.14 23.84 -1.70 Guatemala 2001 96.61 93.53 64.65 .01 3.00 100.00 111.53 19.10 -11.53 -3.39 2.65 .73 Grenada 1995 108.01 89.64 82.12 7.92 10.24 100.00 100.00 24.55 8.01 Jamaica 2001 93.15 87.37 67.14 3.39 2.39 100.00 100.00 11.31 -13.85 Mexico 2000 92.40 92.30 82.64 .09 100.00 99.72 10.28 .28 -7.85 -5.52 13.37 -7.28 Netherlands Antilles 1995 84.71 70.54 49.45 14.16 100.00 99.98 18.89 .02 -15.29 15.29 1.54 Nicaragua 2000 85.15 70.70 64.55 .03 14.42 100.00 97.08 39.28 2.92 -14.85 12.82 2.04 -1.79 Panama 2000 101.13 100.42 62.91 .04 .67 100.00 104.78 9.42 -4.78 1.13 6.37 -7.50 Paraguay 2001 95.59 92.93 54.79 .05 2.61 100.00 99.95 15.97 .05 -4.41 Peru 2001 89.76 87.69 75.57 2.07 100.00 102.31 11.99 -2.31 -10.24 6.08 4.17 1.51 St. Kitts and Nevis 1994 103.83p 102.54p 79.78p .37p .93p 100.00 99.88p 10.99p .12p 3.83p 2.33p -6.16p St. Vincent & Grens. 2001 97.54 81.74 73.44 1.50 14.30 100.00 100.00 10.05 -2.46 Trinidad and Tobago 1995 99.68 99.01 84.18 .05 .62 100.00 100.98 8.09 -.98 -.32 9.84 -9.53 Uruguay 2001 85.09 80.49 74.62 .44 4.16 100.00 100.00 3.95 -14.91 9.73 5.18 Venezuela, Rep. Bol. 2001 83.06 83.06 47.99 100.00 98.35 20.74 1.65 -16.94 1.29 15.65 1.33
2002 Government Finance Statistics Yearbook 3
Central Government: Types of Revenue
Types of Revenue as Percentages of Total Revenue (S.2)
Taxes on Domestic Income, Taxes on Taxes on Taxes on Entrap. Profits, Social Payroll Goods Gen. Sales lnternatl. and and Cap. Security and Work Taxes on and Turnover Trade and Other Nontax Property Total Gains lndivid. corror. Contrlb. Force rwerty Services or V.A.T. Transact. Taxes Revenue Income Revenue (1) (1.1) (1.2 (2) (3) (5) (5.1) (6) (7) (V) (8) (II)
Industrial Countries
United States 2001 55.00 47.73 7.27 33.09 1.36 3.09 1.01 6.37 3.11 100.00 Canada 2001 52.34p 39.54p 11.01p 21.17p -p -p 16.53p 12.51p 1.32p -p 8.58p 6.27p 100.00 Australia 1998 67.14 49.83 16.60 2.26 20.24 9.92 2.56 6.33 3.34 100.00 Japan 1993 36.16p 23.72p 12.45p 26.48p -p 4.05p 14.43p 6.99p 1.24p 1.60p 15.45p 8.58p 100.00 New Zealand 2001 63.97 46.17 12.62 .93 .17 26.89 18.62 1.73 6.15 3.51 100.00 Austria 1999 25.29 39.56 4.19 .12 24.58 .02 5.94 1.75 100.00 Belg1um 1998 36.75 28.72 8.00 32.94 3.39 25.21 19.72 1.62 .55 100.00 Denmark 2000 35.32f 27.13f 5.50f 4.06f .54f 1.65f 44.85f 27.99f -I 1.35f 11.791 7.29f 100.00 Finland 1998 29.11 21.79 7.32 10.35 2.18 43.83 26.33 .14 13.16 3.97 100.00 France 1997 19.34 14.34 4.94 41.16 1.41 1.97 28.23 19.16 .63 6.07 1.34 100.00 Germany 1998 14.50 12.56 1.94 47.58 .03 20.04 10.79 15.94 100.00 Greece 1998 38.49 19.47 12.96 2.19 4.27 54.78 33.25 .06 3.63 6.98 4.02 100.00 Iceland 1998 22.71 17.63 3.82 9.30 4.22 48.72 30.74 1.24 .04 12.71 5.70 100.00 Ireland 1997 41.79 31.71 10.08 12.91 1.12 2.80 37.36 20.35 4.01 1.79 100.00 Italy 1999 36.95 29.01 6.83 30.86 1.66 24.79 13.96 .01 .94 6.89 3.69 100.00 Luxembourg 1997 33.47 19.41 12.97 24.78 7.27 25.65 13.37 2.86 8.18 5.33 100.00 Netherlands 1997 24.81 14.84 9.97 41.11 2.98 22.68 15.25 1.66 6.57 3.93 100.00 Norway 1999 19.67 11.98 7.70 22.86 1.06 36.26 21.44 .49 .01 19.59 16.48 100.00 Portugal 1998 26.53 15.98 10.38 24.62 .24 35.94 21.46 .01 2.16 9.70 3.28 100.00 San Marino 1995 25.75 19.27 .68 31.78 1.40 .72 19.86 12.46 100.00 Spain 1997 29.68 20.96 8.56 38.99 .19 24.44 15.15 6.36 3.24 100.00 Sweden 1999 13.74 6.08 7.66 33.14 9.93 4.54 27.05 17.02 .07 .12 11.29 9.26 100.00 Switzerland 2000 16.41 11.63 4.78 47.32 3.53 24.60 16.16 1.02 7.05 5.53 100.00 United Kingdom 1999 39.71 29.13 10.58 17.02 7.21 31.02 18.81 4.89 2.94 100.00
Developing Countries
Africa
Algeria 2001 70.07 3.02 3.52 7.86 3.65 10.93 1.12 10.02 10.02 100.00 Botswana 1996 17.01 3.35 11.50 .08 3.74 3.43 12.36 68.45 65.84 100.00 Burkina Faso 1992 21.42 12.07 7.87 1.16 2.22 .85 24.86 3.18 100.00 Burundi 1999 20.99 9.17 10.64 7.44 .86 43.92 17.55 20.14 .05 6.46 4.26 100.00 Cameroon 1999 20.75 8.69 12.06 1.06 25.79 22.24 28.26 3.34 20.34 13.74 100.00 Congo, Dem. Rep. of 2001 15.36 8.42 6.78 21.68 6.30 31.95 23.16 7.84 100.00 Congo, Republic of 2000 2.54 2.54 14.55 12.78 5.16 .31 77.43 77.12 100.00 Cote d'lvoire 2001 20.24 11.67 8.57 8.55 1.86 2.30 21.21 14.21 41.75 .43 3.59 .84 100.00 Ethiopia 1999 20.54 5.09 13.09 1.08 15.40 9.38 23.83 1.28 29.43 17.49 100.00 Gambia, The 1993 14.49p 4.22p 10.27p -p .25p -p 32.41 p 31.61p 42.04p .20p 5.93p 2.11p 100.00 Ghana 1993 16.77 6.74 8.26 33.89 4.75 26.76 22.57 100.00 Guinea 1999 9.49f 6.23f 2.781 .611 .78f 2.84f 5.141 5.03f 74.65f .071 3.901 2.291 100.00 Kenya 1998 31.19 37.25 19.34 13.79 17.76 11.91 100.00 Lesotho 1998 18.08p 12.82p 3.00p -p -p -p 12.35p 10.76p 47.67p -p 21.90p 6.57p 100.00 Mada�ascar 2000 15.24 4.99 7.70 1.01 28.20 16.72 51.86 .58 3.12 .99 100.00 Maunt1us 2001 11.98 5.98 6.00 5.10 .60 5.22 37.33 23.35 25.02 .04 14.70 10.86 100,00 Morocco 1999 23.86 t1.08 9.19 5.16 1.90 36.02 18.55 15.78 1.03 15.50 7.31 100.00 Namibia 2000 32.31p -p -p .52p 21.13p 37.05p .62p 8.37p 5.22p 100.00 Rwanda 1992 15.62p 6.19p 5.25p 2.38p -p .28p 34.72p 9.79p 31.06p 3.93p 12.01p 8.33p 100.00 Senegal 2001 21.81 10.51 7.99 2.34 33.22 36.51 1.83 4.30 100.00 Seychelles 2000 17.74 17.74 14.09 .08 5.21 41.97 1.54 17.83 5.82 100.00 Sierra Leone 1999 25.80 15.79 9.82 21.54 .48 48.60 4.06 100.00 South Africa 2001 54.04p 1.82p 1.00p 1.85p 32.56p 22.41 p 2.92p .65p 4.97p 2.52p 100.00 Sudan 1999 14.61 5.26 9.36 35.28 10.58 29.02 1.02 20.07 6.77 100.00 Swaziland 2000 25.04 15.90 8.61 .20 13.72 13.72 51.94 4.06 5.04 3.33 100.00 Tunisia 2000 20.31 13.50 6.81 17.34 .70 1.42 38.23 24.76 11.45 1.65 8.85 6.79 100.00 Uganda 2001 19.91p 9.56p 5.56p -p -p .79p 28.51p 12.90p 49.82p -p .97p -p 100.00 Zambia 1999 33.40f 21.87f 8.95f -f -f .16f 46.30f 30.411 16.50f -f 3.63f .28f 100,00 Zimbabwe 1997 42.33 30.02 11.50 2.12 23.25 18.51 20.06 10.11 4.91 100.00
Asia
Bhutan 2002 23.98p 5.71p 18.27p -p -p .17p 16.74p 6.43p 1.83p .01p 56.54p 38.44p 100.00 China,P.R.: Mainland 1999 6.38 .01 6.36 74.49 59.50 9.50 3.65 5.96 4.52 100.00 China,P.R.:Macao 2001 7.55 2.76 4.79 .69 3.97 67.16 3.98 16,20 8.96 100.00 Fiji 1996 32.10 14.14 15.39 32.36 24.75 21.37 .23 13.09 9.65 100.00 India 2001 27.41f 13.121 14.29f -f -f .05f 27.971 .071 17.72f .111 22.69f 21.131 100.00 Indonesia 2001 30.68p 6.22p 22.89p 1.98p -p 2.66p 25.42p 18.14p 3.11p .05p 36.09p 5.14p 100.00 Korea 1997 26.41 16.16 10.25 9.25 1.73 33.32 21.19 6.30 8.26 13.38 6.12 100.00 Malaysia 1997 36.32f 10.20f 25.93f 1.23f -f .65f 26.39f 8.80f 12.631 4.68f 17.92f 10.441 100.00 Maldives 2002 1.87f -f 1.87f -I -f -f 12.68f -f 26.64f .47f 57.87f 45.86f 100.00 Mongolia 2001 7.78 7.78 17.11 .10 40.57 27.86 7.54 .97 24.69 7.44 100.00 Myanmar 2000 19.46 19.46 32.84 24.54 4.08 43.43 30.63 100.00 Nepal 2002 17.39p 5.32p 10.42p -p 1.72p 1.92p 34.27p 24.57p 28.19p -p 16.36p 8.51p 100.00 Pakistan 2002 22.98p 3.24p 19.20p -p -p .17p 34.32p 26.88p 7.98p 8.52p 26.03p 12.80p 100.00 Papua New Guinea 1999 52.81 28.05 24.65 10.57 .14 26.92 3.73 4.67 3.43 100.00
4 Government Finance Statistics Yearbook 2002
Central Government: Types of Revenue
Types of Revenue as Percentages of Total Revenue (5.2)
Taxes on Domestic Income, Taxes on Taxes on Taxes on Entrep. Profits, Social Payroll Goods Gen. Sales lnternatl. and and Cap. Security and Work Taxes on and Turnover Trade and Other Nontax Property Total Gains lndlvid. corror. Contrlb. Force r:
)operty Services or V.A.T. Transact. Taxes Revenue Income Revenue
(1) (1.1 ) (1.2 (2) (3) (5) (5.1) (6) (7) (V) (8) (II)
Asia (continued)
Philippines 2001 39.77 14.28 17.54 .11 25.94 10.55 17.20 4.19 12.59 4.53 100.00 Singapore 2001 28.99 3.56 16.91 5.00 1.43 4.12 33.75 23.30 100.00 Sri Lanka 2001 14.96p 6.02p 8.93p -p -p 3.65p 58.57p 20.21p 11.27p -p 11.53p 6.86p 100.00 Thailand 2001 28.26 10.81 15.56 3.02 .03 40.44 17.50 10.35 .38 17.50 7.01 100.00 Vanuatu 1999 1.76 49.89 36.00 36.07 11.82 2.46 100.00 Vietnam 2001 27.19f 2.111 25.08f -f -f 4.36f 33.55f 18.87f 17.94f .20f 15.92f 7.60f 100.00
Europe (excluding industrial countries)
Albania 1998 7.18 1.31 5.87 13.67 .34 39.69 32.27 15.49 .19 23.38 19.69 100.00 Azerbaijan 1999 21.87f 10.40f 11.47f 22.10f .35f 1.80f 39.911 20.88f 8.53f -f 5.44f 2.68f 100.00 Belarus 2001 9.49 9.49 37.73 3.13 36.09 18.96 6.08 6.51 1.53 100.00 Bulgaria 2001 12.93 5.48 7.46 23.40 36.50 24.86 1.98 1.10 23.40 9.85 100.00 Croatia 2001 8.19 5.17 3.02 33.08 .43 45.72 34.75 6.42 .73 4.88 1.19 100.00 Cyprus 1998 20.37 11.29 8.45 14.93 1.81 1.77 27.44 15.33 3.78 9.71 20.13 12.51 100.00 Czech Republic 2001 20.20 10.77 9.44 44.34 .88 28.83 16.61 1.37 .02 4.28 2.08 100.00 Estonia 2001 13.19 10.66 2.53 35.37 41.15 29.18 .14 9.03 3.07 100.00 Georgia 2002 3.47f 2.34f 1.13f 18.98f -f -f 61.31f 44.04f 6.96f -f 9.29f .23f 100.00 Hungary 2000 20.75p 14.61p 6.15p 27.04p .32p 1.14p 35.92p 24.22p 2.89p .69p 10.68p 3.45p 100.00 Kazakhstan 2001 23.04 23.04 .08 49.72 38.32 6.59 .20 14.88 8.62 100.00 Kyrgyz Republic 2000 14.87 8.12 6.17 64.88 34.57 2.96 17.04 3.44 100.00 Latvia 2001 14.32 6.41 7.91 35.30 -.04 42.14 28.18 1.23 7.01 2.12 100.00 Lithuania 2001 10.83 8.62 2.20 31.28 .10 47.60 32.58 1.14 .03 8.78 3.67 100.00 Malta 1998 24.67 13.43 9.82 17.34 2.76 34.92 16.13 4.14 .03 15.97 13.84 100.00 Moldova 2001 2.93 .04 2.89 31.97 48.19 29.35 5.74 10.41 7.05 100.00 Poland 2001 16.53 10.57 5.96 31.06 .64 37.13 23.91 1.81 .73 11.47 3.96 100.00 Romania 2001 10.30 2.97 7.21 41.41 30.13 16.64 3.07 .57 14.48 1.47 100.00 Russia 2001 8.99 .11 8.88 25.46 .23 34.87 26.24 13.68 .17 16.25 4.20 100.00 Slovak Republic 2001 17.33 8.36 6.09 38.03 .49 31.13 22.18 1.18 .02 11.08 4.66 100.00 Slovenia 2001 14.49 10.60 3.88 35.40 4.71 .17 37.20 24.86 1.67 .01 6.29 2.77 100 00 Tajikistan 2001 2.72 1.94 .78 18.40 1.09 53.09 48.22 15.94 .01 8.76 5.47 100.00 Turkey 2001 33.47 23.61 7.68 3.39 37.92 22.92 .87 3.58 16.14 5.71 100.00 Ukraine 2001 18.16 18.16 .06 45.65 30.90 6.97 28.18 9.62 100.00
Middle East
Bahrain, Kingdom of 2001 4.58 4.58 7.89 1.29 .55 1.96 5.91 77.77 73.90 100.00 Egypt 1997 20.04 2.13 15.87 .74 15.89 11.62 10.03 34.19 16.03 100.00 Iran, I.R. of 2000 16.59f 6.03f 10.46f 8.48f -f .771 6.23f .59f 7.30f .39f 58.65f 46.78f 100.00 Israel 2001 39.67 28.53 8.93 14.86 2.42 .40 29.36 24.91 .64 .45 12.20 3.52 100.00 Jordan 2001 12.38 3.28 8.81 1.47 4.04 35.92 31.85 16.75 4.75 24.24 14.34 100.00 Kuwait 1999 .82 .82 6.17 .16 .03 2.77 90.01 85.15 100.00 Lebanon 1999 10.91 8.75 19.94 .31 28.07 4.37 27.97 14.19 100.00 Oman 2001 21.05 20.83 1.86 .29 1.26 2.82 72.30 65.70 100.00 Syrian Arab Republic 1999 37.49 37.49 3.08 1.03 19.08 9.86 2.24 27.20 23.62 100.00 United Arab Emirates 1999 1.34 50.72 47.69 100.00 Yemen, Republic of 1999 17.981 5.70f 12.281 -f -f .18f 9.221 -f 10.271 1.551 60.30f 58.73f 100.00
Western Hemisphere
Argentina 2001 17.94 5.46 12.48 22.79 9.25 35.96 23.61 4.28 .12 9.46 3.94 100.00 Bahamas, The 2001 7.98 1.47 55.94 23.85 10.88 2.30 100.00 Belize 1996 18.00 8.59 4.90 .55 36.20 27.88 29.32 2.89 12.15 4.15 100.00 Bolivia 2001 6.93 6.93 10.52 7.67 47.86 25.43 5.07 1.60 19.11 2.17 100.00 Brazil 1998 19.44 1.26 4.99 32.68 4.18 .09 20.35 7.89 2.78 16.29 7.79 100.00 Chile 2001 20.27 6.52 45.91 35.55 5.30 3.97 17.91 3.47 100.00 Colombia 1999 34.16 1.71 32.46 4.70 39.32 35.55 7.32 .15 14.36 10.97 100.00 Costa Rica 2001 13.57 .65 12.92 31.46 .33 39.91 2222 4.59 9.72 4.28 iOO.OO
Dominican Republic 2000 18.04 10.95 6.79 4.08 .93 25.14 42.74 1.23 7.78 2.89 100.00 Ecuador 1994 49.86p -p 41.37p -p -p 1.36p 25.78p 21.00p 11.27p -p 11.74p 100.00 El Salvador 2001 24.78 11.50 13.29 .78 57.92 54.59 10.05 .13 6.32 1.78 100.00 Guatemala 2001 23.45 1.65 11.67 .05 54.82 39.55 11.21 .90 9.48 5.08 100.00 Grenada 1995 21.00 9.02 11.14 2.23 41.60 35.00 16.77 2.40 7.90 4.10 100.00 Jamaica 2001 28.86 16.06 5.43 31.35 28.15 6.91 6.85 22.29 8.09 100.00 Mexico 2000 34.08 10.47 62.07 23.37 4.05 .72 10.46 9.07 100.00 Netherlands Antilles 1995 3.57 26.11 39.16 1.25 29.90 16.90 100.00 Nicaragua 2000 12.84 16.20 -.12 55.26 31.93 7.08 8.69 1.69 100.00 Panama 2000 18.38 .76 5.77 18.52 1.26 2.89 37.33 21.09 100.00 Paraguay 2001 9.48 9.48 .11 36.83 24.89 10.30 2.21 41.02 27.74 100.00 Peru 2001 21.65 10.00 11.65 8.11 .08 51.53 39.39 9.05 5.26 13.82 5.06 100.00 St. Kitts and Nevis 1994 14.35p 4.09p 10.26p 10.71p -p 1.49p 10.92p .42p 36.91p 3.22p 21.74p 10.18p 100.00 St. Vincent & Grens. 2001 25.61 12.01 12.24 6.12 .92 10.71 1.87 39.56 5.31 9.97 2.45 100.00 Trinidad and Tobago 1995 50.72 18.67 26.99 .74 26.79 17.96 6.01 .71 14.97 12.71 100.00 Uruguay 2001 15.21 6.69 8.21 23.37 .41 6.28 38.73 24.63 2.86 1.50 7.25 3.87 100.00 Venezuela, Rep. Bol. 2001 19.62 1.03 18.59 3.49 1.93 25.15 19.29 7.01 .58 42.23 42.07 100.00
2002 Government Finance Statistics Yearbook 5
Central Government: Expenditures by Function
Expenditures by Function as Percentages of Total Expenditure (S.7)
Housing Recre· Agric., Gen. Pub. Social and ational, Forestry, :�n��?c.,
Transport Other Services Security Commu- Cultural, Fishing, and Economic
Total and Public and nity and Relg. Fuel and and and Commu- Alfrs. and wend. Order Defense Education Health Welfare Amenities Affairs Mergy ���ling Construe. nlcation Services ( 1+3) (2) (4) (5) (6) (7) (8) (11) (12) (13)
Industrial Countries
United States 2001 100.00 11.97 15.46 1.94 21.87 28.25 2.75 .45 .06 1.83 .07 2.92 1.71 Canada 2001 100.00 9.41p 5.98p 2.22p 1.01p 46.40p 1.40p 1.52p .03p 1.50p -p .98p 3.16p
Australia 1998 100.00 7.93 7.00 7.64 14.81 35.46 1.22 .97 .71 1.39 .28 1.43 2.27 Japan 1993 100.00 3.63p 4.11p 6.03p 1.60p 36.80p 13.76p .14p -p 1.09p 1.64p .30p .32p New Zealand 2001 100.00 9.01 3.69 16.45 17.73 37.91 .13 1.14 .78 2.79 2.71
Austria 1999 100.00 Belgium 1998 100.00 Denmark 2000 100.00 10.531 4.071 12.691 .721 40.901 1.871 2.061 .601 .991 .411 2.331 3.151 Finland 1998 100.00 8.54 4.47 10.38 3.31 36.39 2.86 1.04 .78 5.12 2.29 3.42 6.40 France 1997 100.00 Germany 1998 100.00 Greece 1998 100.00 7.88 8.40 10.82 7.06 17.92 2.29 1.25 1.04 3.50 1.67 5.39 .91 Iceland 1998 100.00 11.06 10.06 25.29 21.78 .95 4.10 1.05 6.77 .99 6.69 1.92 Ireland 1997 100.00 9.03 2.90 13.58 16.26 25.94 2.10 .68 1.22 4.93 2.87 4.91 2.74 Italy 1999 100.00 Luxembourg 1997 100.00 Netherlands 1997 100.00 9.26 3.86 9.97 14.79 37.38 1.50 .34 .16 .99 .32 3.47 1.18 Norway 1999 100.00 7.70 6.21 6.52 4.80 40.02 .47 1.22 .24 3.75 .54 4.47 2.24 Portugal 1998 100.00 San Marino 1995 100.00 Spain 1997 100.00 5.49 3.19 3.53 5.85 39.63 .38 .53 .10 .65 .25 2.11 1.60 Sweden 1999 100.00 8.96 5.59 6.58 2.04 46.29 1.70 .73 .16 1.46 .19 2.93 4.87 Switzerland 2000 100.00 4.70 4.63 2.39 19.48 48.54 .67 .41 .18 3.64 6.05 .44 United Kingdom 1999 100.00 7.67 7.10 3.73 15.42 36.50 2.24 .29 .12 .36 .15 .86 2.85
Developing Countries
Africa
Algeria 2001 100.00 Botswana 1996 100.00 19.86 8.13 26.34 5.19 1.13 11.56 1.67 .29 8.91 .50 5.04 2.23 Burkina Faso 1992 100.00 13.96 17.33 6.90 .79 .86 4.99 3.01 2.18 1.00 Burundi 1999 100.00 26.26 23.35 15.20 2.16 5.13 .33 .52 1.85 1.02 .16 .81 Cameroon 1999 100.00 25.16 9.52 12.00 3.45 .46 .96 .73 2.77 .14 3.48 .44 Congo, Dem. Rep. of 2001 100.00 Congo, Republic of 2000 100.00 Cote d'lvoire 2001 100.00 Ethiopia 1999 100.00 9.99 32.98 13.10 4.91 1.59 2.04 .92 3.66 11.46 1.16 8.22 4.72 Gambia, The 1993 100.00 Ghana 1993 100.00 14.11 4.85 22.03 6.96 7.10 2.76 .86 3.50 1.36 9.77 .46 Guinea 1999 100.00 Kenya 1998 100.00 19.46 5.64 25.64 7.00 2.65 2.95 .38 .96 5.75 .97 5.54 .94 Lesotho 1998 100.00 27.68p 6.54p 26.7tp 9.31p -p -p -p -p 5.13p 13.41p .72p 2.02p Madagascar 2000 100.00 Mauritius 2001 100.00 16.94 .83 14.76 8.37 21.41 6.61 1.31 .07 4.59 .70 6.06 4.28 Morocco 1999 100.00 17.75 12.92 17.78 3.22 9.30 .45 .81 .39 3.57 3.45 .65 Namibia 2000 100.00 Rwanda 1992 100.00 Senegal 2001 100.00 Seychelles 2000 100.00 15.03 3.17 7.10 6.74 13.75 .58 2.10 5.59 .21 2.61 2.66 Sierra Leone 1999 100.00 South Africa 2001 100.00 Sudan 1999 100.00 11.04 27.51 7.64 .96 .04 .06 .14 .91 .02 .18 Swaziland 2000 100.00 36.90 7.65 19.84 8.01 .42 3.55 .64 .06 6.61 4.35 9.56 .53 Tunisia 2000 100.00 15.56 5.17 18.01 6.31 18.79 4.59 3.10 7.69 .75 2.59 5.91 Uganda 2001 100.00 20.22p 9.80p 19.23p 10.17p -p 5.63p -p 1.01p 4.17p -p 13.03p 10.74p Zambia 1999 100.00 29.931 3.931 14.451 13.231 1.301 2.311 .561 .261 4.701 1.04f 13.661 .811 Zimbabwe 1997 100.00 11.24 7.09 24.20 8.11 18.23 4.36 .07 .03 2.58 .27 2.78 1.10
Asia
Bhutan 2002 100.00 26.86p -p 15.57p 10.19p -p 7.65p 1.75p 13.14p 10.26p .29p 12.40p 1.00p China,P.R.: Mainland 1999 100.00 10.88 11.99 1.69 .25 3.79 .15 .36 1.78 7.81 2.33 1.55 4.36 China,P.R.:Macao 2001 100.00 40.44 16.45 12.77 9.64 1.90 6.83 .91 10.19 Fiji 1996 100.00 31.00 5.81 18.19 8.67 4.13 2.88 .87 .23 3.59 .32 7.98 6.80 India 2001 100.00 15.60f 2.221 1.801 4.451 5.031 1.73f 1.291 6.511 Indonesia 2001 100.00 6.69p 2.97p 3.74p 1.27p 8.57p 1.32p .63p .66p 1.30p .32p 1.03p .24p Korea 1997 100.00 11.12 16.66 20.51 .78 10.79 2.26 .85 .71 7.97 2.57 10.41 2.02 Malaysia 1997 100.00 16.301 11.141 22.801 6.261 7.201 7.311 -I -I 4.651 -I 9.891 7.071 Maldives 2002 100.00 25.701 11.461 17.981 9.471 2.421 15.061 -I 1.861 .931 -I 10.221 1.07f Mongolia 2001 100.00 12.65 7.18 7.69 8.54 23.78 .51 2.45 3.13 2.93 .60 6.42 .92 Myanmar 2000 100.00 28.68 14.17 3.34 2.26 .17 1.21 .02 17.38 .28 11.71 .50 Nepal 2002 100.00 14.33p 7.58p 16.90p 5.77p 4.62p 4.86p -p 8.49p 5.74p 1.04p 7.34p 6.55p Pakistan 2002 100.00 8.05p 18.03p 1.31p .76p .91p 1.85p .07p .04p .69p .09p 3.34p .04p Papua New Guinea 1999 100.00 14.39 3.33 21.79 6.20 2.05 2.37 .60 .27 2.30 1.28 7.83 8.24
6 Government Finance Statistics Yearbook 2002
Central Government: Expenditures by Function
Expenditures by Function as Percentages of Total Expenditure (5.7)
Housing Recre· Agric., Gen. Pub. Social and ational, Forestry, Minin�, Transport Other Services Security Commu· Cultural, Fishing, Manu c., and Economic
Total and Public and nity and Relg. Fuel and and and Commu· Affrs. and wend. Order Defense Education Health Welfare Amenities Affairs Mergy n��tlng Construe. nlcation Services (1 +3) (2) (4) (5) (6) (7) (8) (11) (12) (13)
Asia (continued)
Philippines 2001 100.00 11 .48 4.64 17.18 1.93 3.92 .38 .71 .18 3.97 .02 7.52 1.16 Singapore 2001 100.00 1 1 .41 24.06 19.44 5.52 12.42 10.49 .07 .17 .05 5.83 9.06 Sri Lanka 2001 1 00.00 9.37p 1 4.74p 7.69p 5.10p 12.25p 2.82p -p .SSp 4.08p .20p 6.54p 3.78p Thailand 2001 1 00.00 1 4.42 7.39 19.85 7.14 5.95 5.06 .68 .96 7.58 1.31 8.51 8.33 Vanuatu 1999 1 00.00 Vietnam 2001 1 00.00 13.68f 3.56f 10.45f
Europe (excluding industrial countries)
Albania 1998 100.00 1 1 .67 3.52 1.94 3.80 20.07 2.94 .90 1.51 3.88 .53 4.42 .55 Azerbaijan 1999 1 00.00 1 7.32f 11 08f 3.20f .81f 33.14f .04f 1.28f -f 3.98f 2.95f 1.311 .26f Belarus 2001 100.00 8.99 4.53 3.97 3.52 43.96 .02 1.47 .52 6.79 .04 4.87 1.79 Bulgaria 2001 100.00 12.01 6 09 4.47 9.64 35.47 1.89 1.40 .94 1.98 4.80 3.62 Croatia 2001 100.00 9.37 5.28 7.99 16.01 42.83 3.45 1.25 .01 2.21 .63 4.20 1.08 Cyprus 1998 1 00.00 11.43 3.94 11.84 6.32 24.52 3.94 1.64 5.40 .01 5.42 2.60 Czech Republic 2001 100.00 8.34 4.46 9.34 17.27 35.30 2.95 1.14 .35 2.57 .41 4.77 5.62 Estonia 2001 1 00.00 14.94 4.96 7.31 16.29 31.43 3.96 .04 2.54 5.61 1.27 Georgia 2002 100.00 18.01f 4.42f 4.12f 4.51f 29.69f .54f 2.64f 1.47f 2.13f .10f 3.20f .38f Hungary 2000 1 00.00 11.08p 2.70p 4.85p 6.09p 32.24p 1.55p 1.88p .05p 3.38p .17p 4.58p 5.41p Kazakhstan 2001 1 00.00 17.98 5.62 4.18 2.92 32.82 1.23 1.16 4.21 .79 5.47 6.31 Kyrgyz Republic 2000 100.00 21.25 9.67 19.50 11.02 9.47 5.67 2.87 .20 4.05 2.81 3.95 .41 Latvia 2001 100.00 12.51 3.10 6.27 11.03 40.76 1.20 1.83 .01 4.38 .06 5.40 1.68 Lithuania 2001 100.00 11.35 5.99 7.34 16.08 35.51 1.85 .12 4.66 .55 5.39 1.38 Malta 1998 100.00 11.56 1.83 1 1 .39 9.60 34.03 8.91 1.91 .90 1.23 5.01 3.98 2.27 Moldova 2001 100 00 10.27 1 . 77 5.16 3.88 42.60 .22 .99 .09 .96 .11 1.81 .43 Poland 2001 100.00 7.00 3.43 4.83 .82 51.45 2.02 .71 .61 1.77 .23 1.55 .39 Romania 2001 100.00 11.20 5.09 5.88 15.45 31.39 1.87 1.13 2.02 3.33 .47 7.14 .93 Russia 2001 100.00 14.09 12.56 2.20 .92 33.66 .31 .66 .97 1.26 1.69 1.67 .35 Slovak Republic 2001 100.00 11.72 4.21 9.40 17.92 30.29 1.61 1.75 .15 4.40 1.04 3.16 6.69 Slovenia 2001 100.00 12.17 3.09 10.74 14.49 43.53 1.24 1.61 .39 2.05 .20 4.26 2.32 Tajikistan 2001 100.00 24.89 9.39 3.67 1.56 20.27 .80 3.57 2.53 2.83 .63 6.91 1.49 Turkey 2001 100.00 6.01 6.17 7.93 3.09 5.93 1.76 .77 .82 2.31 .25 2.52 1.39 Ukraine 2001 100.00 19.75 8.57 9.08 2.83 16.99 .76 1.02 5.40 2.51 1.56 1.49 .73
Middle East
Bahrain. Kingdom of 2001 1 00.00 41.73 1 5.23 13.33 7.79 7.55 3.67 .53 .34 .51 .34 2.72 .02 Egypt 1997 1 00.00 7.87 9.43 14.76 3.29 .47 5.30 8.07 .36 5.27 .14 4.55 .48 Iran, I.R. of 2000 100.00 9.001 1 4 .34f 1 8.60f 6.50f 16.45f 5.82f 3.08f .81f 1.97f .66f 3.87f 7.44f Israel 2001 1 00.00 5.91 1 7. 1 1 13.94 13.46 27.98 3.02 .87 .22 .80 1.69 2.26 .73 Jordan 2001 1 00.00 15.67 1 7.51 16.06 10.56 16.72 1.81 1.51 .35 3.48 .14 3.16 .92 Kuwait 1 999 1 00.00 1 8.60 1 7.28 14.81 7.15 20.38 4.76 3.13 7.86 .66 .33 1.07 Lebanon 1 999 1 00.00 15.58 10.64 7.23 2.02 5.20 1.34 .66 1.81 .16 5.23 2.15 6.50 Oman 2001 1 00.00 15.04 35.31 15.94 6.65 5.60 6.38 1.79 5.27 .95 .03 1.48 1.45 Syrian Arab Republic 1 999 100.00 3.74 23.64 9.21 2.34 5.31 1.00 1.54 7.15 7.50 4.20 3.33 21.85 United Arab Emirates 1999 1 00.00 1 7 01 30.06 17.33 7.22 3.20 1.64 1.45 2.73 .67 .07 .12 .93 Yemen. Republic of 1999 100.00 30.30f 18.771 21.81f 4.40f -f 1.63f 2.82f .30f 7.82f .07f 3.10f .19f
Western Hemisphere
Argentina 2001 100.00 1 1.77 3.82 5.72 1.78 47.83 1.64 .14 .62 .66 .15 2.49 .80 Bahamas, The 2001 100.00 26.33 2.91 19.42 16.25 6.38 .97 1.21 2.36 13.43 Belize 1996 1 00.00 23.77 5.02 20.39 8.27 5.93 2.77 1.02 1.20 4.77 14.13 2.25 Bolivia 2001 100.00 1 4.84 7.43 19.85 9.92 20.62 1.91 .30 1.07 2.66 .30 5.45 4.91 Brazil 1998 100.00 1 7.35 3.49 6.14 6.21 47.26 .64 .07 .33 2.50 .13 1.24 .64 Chile 2001 100.00 9.50 7.67 18.23 12.67 36.24 4.03 Colombia 1999 100.00 1 2 07 13.29 20.29 9.30 12.10 6.65 .83 1.48 1.07 1.02 2.94 .26 Costa Rica 2001 100.00 9.02 21.37 22.09 21.31 .03 .81 1.85 5.61 1.39 Dominican Republic 2000 100.00 1 7.84 5.57 16.84 13.67 8.14 2.84 1.44 3.37 7.60 3.24 7.66 2.91 Ecuador 1994 100.00 El Salvador 2001 100.00 28.44 6.65 23.32 11.07 5.91 7.57 3.35 .02 2.45 .10 9.81 2.30 Guatemala 2001 100.00 Grenada 1995 100.00 22.37 16.85 10.44 8.64 2.06 2.14 9.65 1.26 14.08 3.41 Jamaica 2001 100.00 18.00 1.63 1 5.96 6 07 .96 2.02 .20 .18 1.69 .91 2.64 2.89 Mexico 2000 100.00 9.29 3 04 24.73 4.95 20.12 6.92 .56 1.37 2.71 .23 2.32 1.48 Netherlands Antilles 1995 1 00.00 32.54 8.98 8.50 12.94 2.64 .85 .12 7.40 3.34 Nicaragua 2000 100.00 Panama 2000 100.00 14.59 16.60 17.19 20.91 2.87 1.00 1.52 .15 3.30 2.03 Paraguay 2001 1 00.00 Peru 2001 1 00.00 St. Kitts and Nevis 1994 1 00.00 St. Vincent & Grens. 2001 1 00.00 42.04 15.06 11.30 8.81 1.70 3.91 2.41 3.60 .65 Trinidad and Tobago 1995 100.00 23.28 1.92 14.57 8.97 12.35 8.97 .94 .17 4.78 .27 3.38 1.57 Uruguay 2001 100.00 9.26 4.22 7.55 6.56 56.53 1.59 .61 .40 1.23 .25 2.92 .95 Venezuela, Rep. Bal. 2001 100.00 1 1.95 6.00 20.61 6.48 10.01 5.80 .80 .68 .39 3.09 2.67 1.66
2002 Government Finance Statistics Yearbook 7
8
Central G overnment: Expenditures by Economic Type
Expenditures by Economic Type as Percentages of Total Expenditure and Lending minus Repayments (5.6)
Total Expend. and Other Subsidies Transfers �f��:�· Lending Expend. :'.,':Pes Purchases and Other to Other L�ndlng minus Total Current on Goods of Goods Interest Current Levels of Transfers Capital Capital m1nus nJ'pay. �rrnd. Exrend. and Serv. Salaries and Serv. r�yments Transfers Nat.Govt. Abroad E�end. Assets rvipay.
(Ill (1) (1.1) (1 .3) (3) (3.2) (3.5) (I (4) Industrial Countries
United States 2001 1 00.00 1 00.06 95.31 21 .07 8.30 1 2.77 1 1 .47 62.78 1 3.65 .87 4.96 2.21 -.06 Canada 2001 1 00.00 99.79p 98.08p 1 8.58p 8.72p 7.89p 1 3.23p 66.28p 1 5.61p 1 .33p 1 .7 1 p 1 .71p .21p Australia 1 998 1 00.00 1 1 2. 10 106.29 30.64 2.86 27.59 6.81 68.84 26.71 1 . 1 2 5.81 3.69 -12. 1 0 Japan 1 993 1 00.00 1 01 .78p -1.78p New Zealand 2001 1 00.00 98.77 96.22 52.38 6.94 36.90 36.53 2.55 2.55 1.23 Austria 1 999 Belgium 1 998 1 00.00 99.94 94.76 1 9.25 1 3.45 4.54 1 5.98 59.53 5.93 1 .62 5 . 17 1 .58 .06 Denmark 2000 1 00.00 99.41f 96.44f 21 .40f 1 2.60f 8.80f 1 1 .1 2f 63.92f 33.811 5.84f 2.97f 1 .68f .59f Finland 1 998 1 00.00 100.99 96.35 1 8.67 6.70 1 1 .96 1 3.84 63.85 1 2.32 .85 4.64 1 .50 -.99 France 1 997 1 00.00 99.79 95.53 23.61 15.91 7.69 6.62 65.30 6.36 4.33 4.26 1.85 .21 Germany 1 998 1 00.00 1 0 1 .48 97.09 31.81 7.72 24.09 7.1 0 58.1 8 4.00 3.58 4.39 1 .05 -1 .48 Greece 1 998 1 00.00 1 00.00 83.05 34.26 28.01 5.90 29.20 1 9.59 5.53 .30 1 6.95 4.80 Iceland 1 998 1 00.00 1 05.22 95.24 56.33 30.63 23.86 7.66 31.25 2.53 .34 9.98 6.09 -5.22 Ireland 1 997 1 00.00 100.1 1 91.01 1 7.52 1 2.82 4.70 1 2.84 60.64 21.76 1 .65 9.1 1 1 .26 -.1 1 Italy 1 999 1 00.00 98.27 92.47 19.45 1 5.58 3.86 t 4.97 58.06 1 2.88 5.80 1 .56 1.73 Luxembourg 1 997 100.00 1 02.36 92.82 24.30 1 8.97 5.33 .57 67.95 6.71 4.02 10.25 6.35 -2.36 Netherlands 1 997 1 00.00 1 00.34 96.84 1 5.45 9.41 6.04 9.12 72.28 20.63 3.85 3.50 1 .71 -.34 Norway 1 999 1 00.00 80.42 76.65 16.70 6.60 10.10 3.45 56.50 1 5.57 1.44 3.77 3.25 1 9.58 Portugal 1 998 1 00.00 98.91 85.83 40.62 31 .24 9.38 7.40 37.80 2.36 3.36 1 3.08 5.32 1.09 San Marino 1 995 1 00.00 1 00.00 9 1 . 1 6 52.33 35.50 16.83 .73 38.09 10.09 1 .96 Spain 1 997 1 00.00 1 01 .99 97.54 16.1 2 1 0.88 5.23 1 2.57 68.85 22.16 1.72 4.45 1 .76 -1.99 Sweden 1 999 1 00.00 98.90 96.90 1 7.53 5.77 9.22 1 1 .27 68. 1 1 1 1 .30 3.77 2.00 1.23 1 . 1 0 Switzerland 2000 1 00.00 1 02.58 97.94 28.39 4.34 23.25 3.48 66.08 20.38 1.83 4.64 . 1 1 -2.58 United Kingdom 1 999 1 00.00 98.91 95.08 29.03 5.88 22.68 7.59 58.46 19.43 1.86 3.82 1.39 1.09
Developing Countries
Africa
Algeria 2001 1 00.00 98.99 72.21 27.75 1 9.42 3.47 1 1 .06 33.41 8.59 26.78 26.78 1.01 Botswana 1 996 100.00 96.57 78.04 46.78 24.20 22.58 1 .53 29.73 1 0.88 1 .40 18.54 1 6.78 3.43 Burk1na Faso 1 992 Burundi 1 999 1 00.00 1 0 1 .53 78.16 50.87 29.99 20.76 9.18 1 1 .55 .25 23.37 6.13 -1.53 Cameroon 1 999 1 00.00 99.94 85.51 51 .60 31 .93 1 9.67 1 9.32 1 4.59 1 3.86 1 3.86 .06 Congo. Dem. Rep. of 2001 1 00.00 1 00.00 81 .99 47.08 1 7.26 29.81 34.91 34.76 .06 1 8.01 18.01 Congo, Republic of 2000 1 00.00 1 00.00 72.74 36.90 1 8.25 1 8.66 27.39 8.45 27.26 27.26 Cote d'lvo�re 2001 1 00.00 99.65 88.35 55.96 35.24 1 8.77 1 9.95 1 2.44 1 1 .30 .35 Ethiopia 1 999 1 00.00 1 00.00 89.99 51 .68 17.58 34.09 7.72 30.60 .06 . 17 1 9.35 1 9. 17 Gambia, The 1 993 1 00.00 1 02.34p 79.22p 23.12p -2.34p Ghana 1 993 1 00.00 99.02 84.51 44.89 27.70 1 7. 1 9 16.41 23.21 1 4.52 .98 Guinea 1 999 1 00.00 99.84f 56.95f 28.81 1 1 8.82f 9.82f 20.57f 7.56f -f -f 36.33f 35.93f .16f Kenya 1 998 1 00.00 99.32 91 .95 22.03 7.44 .68 Lesotho 1 998 1 00.00 99.02p 79.91p 75.62p 34.26p 41 .37p 4.28p -p -p -p 1 9.1 1 p .98p Madagascar 2000 1 00.00 99.41 61 .87 36.13 23.15 1 0.92 8.27 5.99 37.54 .59 Mauritius 2001 1 00.00 125.37 1 04.23 54.74 40.25 1 3.82 1 4. 1 1 35.38 3.27 .35 2 1 . 1 3 14.70 -25.37 Morocco 1 999 100.00 1 00.68 78.22 46.65 36.24 10.41 15.13 1 6.44 22.46 1 1 .84 -.68 Namibia 2000 1 00.00 98.47p 85.10p 62.23p 43.74p 1 8.49p 6.24p 16.63p 13.37p 12.97p 1.53p Rwanda 1 992 1 00.00 1 00.58p 74.55p 65.24p 26.66p 38.58p 8.80p 8.26p 26.03p 26.03p -.58p Senegal 2001 1 00.00 1 00.63 70.48 41 .96 24.19 17.78 4.13 24.38 8.80 29.63 -.63 Seychelles 2000 1 00.00 1 02.42 81.01 47.97 28.62 19.35 1 3.66 1 9.38 2.37 21.41 20.85 -2.42 Sierra Leone 1 999 1 00.00 99.72 93.04 59.75 46.35 1 3.40 27.70 5.59 1 1 .42 .28 South Africa 2001 1 00.00 100.01p 95.41 p 28.25p 1 2.68p 15.57p 1 6.84p 50.31p 43.23p 2.35p 4.60p 2.61p -.01 p Sudan 1 999 1 00.00 94.31 84.96 69.76 31 .68 35.24 8.45 6.76 3.21 .48 9.34 9.34 5.69 Swaziland 2000 1 00.00 99.97 80.68 57.03 32.43 21.08 1.89 21.75 1 9.29 1 9.29 .03 Tunisia 2000 1 00.00 101 .46 77.94 41 .59 34.62 6.97 1 0.33 25.31 1 .64 .08 23.52 1 4.87 -1 .46 Uganda 2001 1 00.00 101 .24p 53.74p 30.59p 9.42p 21 . 18p 5.53p 1 7.62p 1 7.62p -p 47.50p 42.98p -1 .24p Zambia 1 999 1 00.00 88.41 1 6 1 . 1 0f 36.56f 1 9.06f 1 7.42f 1 2.311 1 2.311 -f 27.311 26.92f 1 1 .59f Zimbabwe 1 997 1 00.00 100.70 94.81 48.49 35.78 1 2.71 20.08 26.23 7.71 5.89 5.79 -.70
Asia
Bhutan 2002 1 00.00 99.98p 46.98p 43.29p 1 7.29p 24.40p .87p 2.82p -p -p 53.00p 44.70p .02p China,P.R .. Mainland 1 999 1 00.00 1 00.00 China,P.R.:Macao 2001 1 00.00 99.83 89.76 66.91 44.20 18.45 22.85 6.68 .20 1 0.08 9.52 . 1 7 Fiji 1 996 100.00 98.98 76.10 52.96 36.48 1 6.48 9.44 9.77 22.88 8.51 1 .02 India 2001 100.00 94.57f 86.13f 21 .05f 8.92f 12.13f 26.35f 38.73f 22.67f -f 8.44f 3.10f 5.43f Indonesia 2001 1 00.00 1 1 0.38p -1 0.38p Korea 1 997 1 00.00 80.84 63.34 21 .64 1 0.33 1 1 .31 2.31 39.39 23.63 .33 1 7.51 6.57 19.16 Malaysia 1 997 1 00.00 97.47f 75.07f 40.46f 25.46f 1 4.65f 1 1 .67f 22.93f 2.95f -f 22.40f 2.53f Maldives 2002 1 00.00 1 0 1 .27f 64.43f 59.35f 16.57f 42.78f 3.87f 1 .211 -f -f 36.83f 36.83f -1.271 Mongolia 2001 1 00.00 85.56 73.35 30.10 8.58 21 .52 3.98 39.27 1 6.67 . 1 7 1 2.21 1 0.33 1 4.44 Myanmar 2000 1 00.00 1 00.06 60.63 39.43 -.06 Nepal 2002 1 00.00 1 02.53p 8.38p -2.53p Pakistan 2002 100.00 94.35p 84.71p 21 .97p 3.39p 1 8.58p 35.83p 26.91p 23.38p -p 9.64p 9.64p 5.65p Papua New Guinea 1 999 1 00.00 1 00.00 94.05 56.29 29.26 27.03 13.95 23.81 21.30 .07 5.95 5.87
Government Finance Statistics Yearbook 2002
Central Government: Expenditures by Economic Type
Expenditures by Economic Type as Percentages of Total Expenditure and Lending minus Repayments
(S.6)
Total Expend. and Other Subsidies Transfers Ac�uisit. Lending Expend. W?es Purchases and Other to Other of lxed Lending minus Total Current on Goods an of Goods Interest Current Levels of Transfers Capital Capital minus Repay. Expend. Exrend. and Serv. Salaries and Serv. Payments Transfers Nat.Govt. Abroad Ewnd. Assets Repay. (I) (II) (Ill (1) (1.1) (1 .3) (2) (3) (3.2) (3.5) (I (4) (V)
Asia (continued)
Philippines 2001 1 00.00 99.38 91 .23 48.69 27.48 21.21 24.60 1 7.94 8.15 8.15 .62 Singapore 2001 1 00.00 97.28 71.80 48.73 23.01 25.72 1 .43 21.63 .18 25.48 8.33 2.72 Sri Lanka 2001 1 00.00 98.10p 80.09p 37.55p 20.81p 1 6.74p 25.14p 1 7.40p . 19p . t Op 1 8.01p 9.54p 1 .90p Thailand 2001 100.00 97.00 75.48 53.16 28.94 24.22 6.10 16.22 2.07 .10 21.52 1 6.43 3.00 Vanuatu 1 999 100.00 98.42 89.98 78.75 49.75 29.00 3.23 8.00 8.44 1 .58 Vietnam 2001 100.00 1 00.00f 66.37f 3.59f 33.63f -f
Europe (excluding industrial countries)
Albania 1 998 1 00.00 100.10 84.29 1 6.53 8.98 7.55 26.18 41 .59 18.14 .27 1 5.80 1 5.80 -.10 Azerbaijan 1 999 1 00.00 1 1 0.40f 91 .38f 34.52f 12.62f 21 .66f 2.12f 54.74f 15.56f 1 .24f 1 9.02f 5.66f -1 0.40f Belarus 2001 1 00.00 98. 19 85.83 23.81 10.89 1 2.91 2.36 59.67 10.1 7 12.36 8.22 1 .81 Bulgaria 2001 1 00.00 105.15 94.07 29.57 8.07 21.50 1 1 .28 53.22 6.49 .53 1 1 .08 8.70 -5.15 Croatia 2001 1 00.00 105.62 99.35 46.27 25.23 21 .04 4.67 48.41 .90 .61 6.27 2.45 -5.62 Cyprus 1 998 1 00.00 100.01 83.04 34.65 26.50 8.15 15.55 32.84 .44 .80 1 0.29 7.21 -.01 Czech Republic 2001 1 00.00 107.50 98.33 1 4.66 8.03 6.63 2.57 81.10 6.85 .42 9.17 2.89 -7.50 Estonia 2001 100.00 105.42 99.55 41.81 9.97 31 .83 .60 57.15 1 1 .62 . 14 5.86 4.98 -5.42 Georgia 2002 100.00 98.48f 98.21f 38.55f 9.06f 27.47f 1 8.59f 41 .07f . . . . .27f .27f 1 .52f Hungary 2000 100.00 1 00.70p 88.27p 1 7.73p 8.96p 8.77p 1 5.02p 51 .06p 6.78p .15p 12.43p 5.06p -.?Op Kazakhstan 2001 100.00 97.03 84.97 36.75 7.41 28.60 7.57 40.65 8.12 . 14 12.06 4.83 2.97 Kyrgyz Republic 2000 100.00 1 04.01 91.33 69.90 27.02 36.09 8.32 13.1 1 1.33 12.67 1 1 .38 -4.01 Latvia 2001 100.00 99.37 93.00 25.00 12.26 12.74 3.45 64.55 1 9.46 .55 6.36 1 .88 .63 Lithuania 2001 1 00.00 103.66 94.48 47.95 16.33 31.61 6.09 40.44 2.49 . 17 9.18 8.54 -3.66 Malta 1 998 1 00.00 107.36 90.29 39.75 30.71 9.04 7.83 42.71 1 7.07 1 3.50 -7.36 Moldova 2001 1 00.00 100.58 97.49 24.83 1 2.28 10.18 18.49 54.17 7.95 .39 3.09 1.97 -.58 Poland 2001 1 00.00 102.88 98.34 1 6.42 8.14 8.06 8.23 73.69 1 7.82 .15 4.54 2.39 -2.88 Romania 2001 100.00 101 .94 89.99 33.49 1 1 .74 1 8.85 10.27 46.23 3.77 . 17 1 1 .95 6.69 -1 .94 Russia 2001 100.00 103.46 94.43 38.29 1 1 .62 26.66 10.85 45.28 1 0.29 9.04 6.36 -3.46 Slovak Republic 2001 100.00 106.34 93.18 26.18 14.51 1 1 .67 8.41 58.59 .81 .19 1 3.16 6.28 -6.34 Slovenia 2001 100.00 100.65 94.01 40.99 23.21 1 7.78 3.94 49.08 1 .84 .30 6.64 3.38 -.65 Tajikistan 2001 100.00 101 .84 84.50 44.48 12.86 30.23 4.81 35.21 1 1 .95 2.1 7 1 7.35 1 6.68 -1 .84 Turkey 2001 100.00 98.89 92.31 23.34 1 7.32 6.02 49.43 19.54 1 4.02 .45 6.58 4.75 1 . 1 1 Ukraine 2001 100.00 99.55 90.67 41.53 1 8.64 19.15 9.71 39.42 1 7.06 .30 8.88 5.42 .45
Middle East
Bahrain, Kingdom of 2001 1 00.00 79.65 63.00 51 . 16 40.12 1 1 .03 4.97 6.87 16.65 8.95 20.35 Egypt 1 997 1 00.00 98.93 75.14 40.88 19.37 21.51 19.48 14.78 23.79 1 7.73 1.07 Iran, I.R. of 2000 1 00.00 100.18f 79.50f 68.53f 52.59f 15.94f .64f 10.32f 1 .47f -f 20.68f 1 8.26f -.18f Israel 2001 1 00.00 100.05 94.54 33.73 15.09 1 7.51 1 1 .24 49.57 4.75 5.51 .91 -.05 Jordan 2001 1 00.00 102.22 84.29 65.44 46.08 5.62 10.55 8.31 1 . 1 3 .09 1 7.93 15.24 -2.22 Kuwait 1 999 100.00 1 00.00 87.48 58.45 35.42 23.03 3.13 25.90 1.76 1 2.52 6.28 Lebanon 1 999 100.00 100.00 82.57 29.65 22.57 7.08 40.67 1 2.24 .01 1 7.43 1 7.43 Oman 2001 100.00 95.46 82.88 73.66 26.05 46.59 3.92 5.29 .27 12.59 9.55 4.54 Syrian Arab Republic 1 999 100.00 100.00 64.07 35.93 United Arab Emirates 1 999 100.00 99.37 95.30 77.86 34.31 43.55 1 7.44 4.07 4.07 .63 Yemen, Republic of 1 999 1 00.00 95.92f 79.52f 52.20f 37.70f 1 3.36f 8.44f 17.04f -f 1 .57f 1 6.40f 1 5.85f 4.08f
Western Hemisphere
Argentina 2001 1 00.00 100.10 94.73 1 8.32 14.14 4.18 22.1 2 54.29 4.49 . 18 5.36 .76 -.10 Bahamas, The 2001 1 00.00 94.19 84.57 54.40 35.42 18.05 10.1 1 20.06 1 .46 .56 9.62 6.76 5.81 Belize 1 996 1 00.00 103.1 7 77.30 60.70 39.97 20.72 9.20 7.41 .87 1 .33 25.88 24.77 -3.1 7 Bolivia 2001 1 00.00 100.D7 86.06 40.93 24.44 16.49 7.83 37.29 16.01 .28 14.01 7.26 -.07 Brazil 1 998 1 00.00 79.54 77.98 1 7.59 9.61 7.40 1 1 .37 49.03 14.09 .1 1 1.77 1 .51 20.46 Chile 2001 1 00.00 99.89 84.86 27.12 19.41 7.71 2.08 55.66 1 5.02 10.05 .1 1 Colombia 1 999 1 00.00 97.04 75.56 1 8.37 1 3.96 4.41 1 7.09 40.10 21.48 7.67 2.96 Costa Rica 2001 1 00.00 99.93 91.44 47.79 36.70 10.92 16.84 26.81 .56 .1 1 8.49 5.63 .07 Dominican Republic 2000 1 00.00 99.82 74.30 53.15 41.41 1 1 .74 4.76 1 6.43 1.74 .05 22.02 1 5.30 .18 Ecuador 1 994 100.00 100.00p 78.94p 46.81p 41 .56p 5.25p 21 .83p 9.25p 21 .06p 1 4.55p -p El Salvador 2001 100.00 102.22 87.34 58.07 41 .88 16.20 8.58 20.68 18.90 .43 24.48 9.79 -2.22 Guatemala 2001 100.00 1 1 1 .53 91.33 67.88 1 1 .19 1 2.26 1 .31 19.10 8.77 -1 1 .53 Grenada 1 995 100.00 100.00 75.45 62.23 41.61 1 2.80 6.96 6.26 2 05 24.55 23.78 Jamaica 2001 100.00 100.00 88.69 50.65 32.32 1 8.00 38.04 1 1 .31 .43 Mexico 2000 100.00 99.72 89.02 24.12 1 6.52 7.61 1 2.89 52.01 10.28 3.08 .28 Netherlands Antilles 1 995 100.00 99.98 81 .09 59.86 32.86 1 4.32 6.94 1 4.29 9.43 2.30 18.89 1 6.99 .02 Nicaragua 2000 1 00.00 97.08 57.79 29.37 1 5.17 1 4.13 8.1 3 20.30 6.53 .45 39.28 23.26 2.92 Panama 2000 1 00.00 1 04.78 95.36 49.72 35.21 1 4.51 20.79 24.85 .15 9.42 8.83 -4.78 Paraguay 2001 100.00 99.95 83.98 52.23 46.12 6.1 1 7.00 24.75 6.51 .16 1 5.97 12.83 .05 Peru 2001 100.00 1 02.31 90.32 42.05 1 9.18 22.86 1 1 .95 36.32 1 9.35 1 1 .99 10.65 -2.31 St. Kitts and Nevis 1 994 100.00 99.88p 88.89p 63.74p 6.94p 1 1 .84p -p 5.40p 1 0.99p 10.64p .12p St. Vincent & Grens. 2001 100.00 100.00 89.95 1 0.05 Trinidad and Tobago 1 995 100.00 100.98 92.90 50.99 33.48 1 7.50 19.02 22.89 1 .06 8.09 8.01 -.98 Uruguay 2001 100.00 100.00 96.05 26.33 1 5.36 10.96 7.82 61 .90 10.51 .19 3.95 3.80 Venezuela, Rep. Sol. 2001 100.00 98.35 77.61 25.40 1 8.76 6.19 1 1 .09 41 . 12 33.13 20.74 6.29 1 .65
2002 Government Finance Statistics Yearbook 9
Central Government: Overall Deficit/Surplus
Overall Deficit/Surplus (S. 1 1 ) as a Percentage of Total Expenditure and Lending minus Repayments
(S.6)
1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002
Industrial Countries
United States -19.02 -20.02 -17.03 -13.15 -9.75 -U7 -1 .28 4.08 6.89 12.27 6.46 -7.77f Canada -20.42 -22.11 -22.12 -1 8.84 -15.06 -8.16 2.89 1 .60 4.55 6.20p 6.75p
Australia 1 .97 -8.98 -12.82 -1 1 .54 -9.25 -3.73 1 .56 13.02 6.06 Japan t7.79 1.46p -6.61p New Zealand 5.25 -5.93 .32 2.30 1.22 1 6.98 1 3.32 1 .45 6.54 -1.1 1 .97
Austria -1 1 .56 -9.1 3 -1 2.06 -13.59 Belgium -12.36 -13.55 -12.1 1 -8.53 -6.75 t-5.39 -4. 1 2 -3.90 Denmark t-4.68 -4.48 -5.68 -6.32 -5.66 -.73 2.97p 4.48p 1.37p 4.57f Finland -17.72 -30.28 -28.02 -25.27 -22.1 9 -15.51 -7.01 -.83 France -2.87 -8.67 -12.11 -12.01 -13.72 -1 1 .05 -7.49 Germany -7.14 t-6.93 -7.1 9 -3.87 -5. 1 9 -6.1 0 -4.04 -2.89 Greece t-41.88 -20.53 -30.57 -31 .68 -28.50 -26.22 -1 9.80 -14.36 Iceland -12.87 -9.23 -1 2.06 -1 4.46 -12.99 -2.83 t1.22 8.30 Ireland -3.41 -6.49 -6.34 -6.03 -5.44 -.77 2.02 Italy -19.91 -20.69 -19.19 -20.52 -1 5.22 -14.06 -6.30 -6.99 -3.73 Luxembourg -22.97 1 .29 5.57 1 1 .57 5.36 Netherlands -5.25 -6.40 -1.83 -1.01 -10.71 -4.80 -3.55 Norway -6.41 -13.96 -1 2.20 -4.05 3.92 1 .55 1 .91 -6.51 -8.69 Portugal -13.90 -5.45 -15.53 -1 1 .54 -1 1 .74 -5.59 -5.02 -3. 1 4 San Marino 4.75 Spain -1 0.29 -11.41 -17.73 -1 8.61 -16.40 -15.32 -8.97 Sweden -5.65 -10.81 -29.82 -27.31 t-21.70 -9.1 5 -3.1 1 -1.20 .37 Switzerland -3.79 -5.85 -10.02 -6.69 -3.31 -4.1 6 -4.46 1 .92 1 .01 1 1 .34 United Kingdom -3.12 -11 .70 -1 7.46 -14.36 -13.24 -9.14 -5.27 1 .55 .09
Developing Countries
Africa
Algeria -13.08 -4.49 10.04 7.68 -1 2.25 -1.71 33.82 1 2.81 Botswana 23.20 24.28 20.67 5.04 7.04 22.93 Burkina Fa so Burundi -11.13 -20.81 -12.28 -1 1 .57 -9.90 -28.41 -23.72 -18.39 -18.34 Cameroon -24.20 t-14.00 -10.88 -20.42 t1 .56 10.75 .83 Congo, Dem. Rep. of -70. 1 9 -80.30 -74.80 t-35.29 .24 -2.77 -7.97 -26.1 3 -47.74 -43.62 -.57 Congo, Republic of -38.61 -34.36 -36.03 -24.88 -6.34 -21.44 -45.86 -17.13 4.53 22.39f Cote d'lvoire -24.17 -1 1 .42 -4.33 1.72 -5.50 -10.66 -5.89 5.71 Ethiopia -37.70 -38.59 -31.32 -31.43 -1 8.86 -21.82 -8.07 -14.49 -18.70 Gambia, The t-6.26 25.63p 1 7.77p Ghana 1 1 .09 -28.28 -1 1 .85 Guinea -1 5.85 -14.96 -24.1 9 -1 1 .501 Kenya -8.80 -1 .63 -17.27 -18.59 -4.44 -3. 1 2 t-3.04 2.14 Lesotho -1.01 7.66 1 1 .69 10.42 6.45 9.03 3.60 -7.27p Madagascar -31.36 -30.91 -23.25 -20.67 -8.96 -7.54 -14.84 -18.81 -15.16 -1 3.89 Mauritius .02 t-3.05 t.1 5 t-1 .16 -5.26 -17.35 -1 5.74 4.36 t-6.29 -5.36 t4.80 Morocco -7.53 -4.60 -7.64 -9.87 t-14.25 t-2.26 -7.00 -7.61 Namibia -6.69 -12.93 -9.72 -5.08 -10.46 -16.05 -7.22 -1 0.89 -8.56 -9.72p Rwanda -15.97p -27.56p -28.66f Senegal -.60 2.77 -2.74 -5.60 -5.54 -9.44 Seychelles -1 1 .21 -6.99 -36.76 -4.02 -14.61 -23.89 9.1 1 2.83 -20.09 -25.82 Sierra Leone t-33.91 -28.95 -21.73 -24.96 -37.12 -38.95 -33.71 t-32.38 -40.37 South Africa -13.53 -26.75 -26.76 t-18.70 t-17.47 t-16.24 -1 1 .45 -8.90p -4.95p -7.48p -3.35p Sudan -5.41 -1 0.03 Swaziland -4.59 -2.88 Tunisia -1 6.65 -9.29 -9.56 -4.1 8 -9.52 -9.49 -11 .05 -1.26 -7.20 -8.1 4 Uganda -2.83 -7.36 -27.71 -10.41p Zambia -69.00 -20.68 -27.68 -5.1 7 -18.42 -1 1 . 1 0 -33.69 -1 7.76p -12.991 Zimbabwe -23.77 -30.90 -18.37 -1 3.25 -23.66 -17.78 -14.02
Asia
Bhutan -2.62 -1 1 .04 12.16 -1.42 .21 5.61 -6.07 2.98 -4.22 -8.87 -22.28 -1 7.90p China,P.R.: Mainland -23.20 -26.01 -30.14 t-19.61 -20.69 -19.92 -18.13 -23.87 t-27.05 China,P.R.:Macao 1 .41 9.48 -4.73 -4.52 9.38 16.09 Fiji -9.03 -3.84 -16.09 -22.1 5 -11.45 -16.51 India -28.44 -28.25 -37.20 -30.49 -28.52 -27.89 -28.35 -31 .1 7 -31.02 -28.67p -25.82f Indonesia 2.37 -2.1 2 3.72 5.43 1 4.34 7.35 -3.57 -15.19 -5.98 -5.33p Korea -8.67 -2.64 3.47 1 .64 1 .46 .51 -5.88 Malaysia -3.57 -1.41 4.77 18.05 1 0. 1 1 p 8.94p 14.461 Maldives -23.07 -29.93 -31.00 -1 5.29 -1 7.56 -7.86 -4.27 -6.00 -1 1 .22 -1 1 .93 -12.92p -1 6.441 Mongolia -22.30 -36.29 -26.60 -20.44 -28.16 t-27.23 -33.07 -32.91 -17.02 -1 1 .09 Myanmar -32.90 t-25.44 -21.83 -32.68 -38.29 -31 .24 -1 0.49 -5.62 -19.83 -39.1 5 Nepal -44.08 -40.69 -36.39 -25.99 -22.53 -25.87 -23.59 -27.29 -25.43 -21.24 -25.74 -22.68p Pakistan -29.85 -29.86 -32.89 -28.92 -27.46 -31 . 1 1 -33.06 -28.39 -30.32 -23.21 -21.67 -1 9.28p Papua New Guinea -5.31 -16.47 -1 7.79 t-8.66 -1 .84 1 .90 .74 -6.36 -8.78
1 0 Government Finance Statistics Yearbook 2002
Central Government: Overall Deficit/Surplus
Overall Deficit/Surplus (5. 1 1 ) as a Percentage of Total Expenditure and Lending minus Repayments
(5.6)
1991 1992 1993 1994 1995 1996 1997 1998 1 999 2000 2001 2002
Asia (continued)
Philippines -t0.66 -6 . t 7 -775 +5 09 3.t6 t .55 .33 -9.75 -t8.92 -20.68 -20.69 Singapore 38.47 6t .83 77.26 +84.02 67.63 37.78 44.48 t 2.29 29.42 49.46 22.67 Sri Lanka -29.45 -t 9.59 -23 . t 5 -29.49 -27.53 -28 0t -t 8.92 -30.92 -27.37 -35.48 -36.83p Thailand 32.29 t8.58 t 3 . t 0 t t . t 6 t 8.64 t4.09 -1 0.08 -3t .99 -39.35 -t5.75 +-t3.74 Vanuatu -9.06 -6.22 -2.34 -30.24 -4.90 Vietnam -5.67 -2.23 -.80 -7.63 -.62 -7.46 -t 2.02p - t 2 061 -1 1 .27
Europe (excluding industrial countries)
Albania -28.87 -4 t .8t -42.5t -28.42 Azerbaijan -30.37 -22. t t - t 7. t 5 -1 2.46 -t 6.54 -t 2.421 Belarus -t2.75 -8.49 -5. 1 3 -7.99 -5.55 -4.63 -2.82 -6.43 .28 -4.56 Bulgaria -t0.8t - t 2 . t 3 -26.56 -t0.43 -t 2.76 -3t .98 6.65 8.65 4.43 1 .68 5.72 Croatia -t 2.34 -t0.5t -2.42 4.02 +-2.03 -.99 -2.9t t .42 -4.37 -t 0.76 -5.76 Cyprus -20. t t -t4.43 -7.28 -4.33 -3.04 -9.69 -t440 -1 4.88 Czech Republic 6.75 2 . t 9 t .OO .26 -3.05 -4.85 -4.63 -8.33 -5.30 Estonia t .58 5.35 -6.53 4 . t t -t .56 -2.4t 7.87 -. t 7 -.51 .52 8.99 Georgia -26.22 -22.00 -t 5.06 -t 3.29 1 04p -.651 Hungary -6.94 -t 2.27 -t0.79 -t2.8t t .57 -6 . t 6 -5.64 -t4.77 -8.84 -8.86 Kazakhstan -t6.53 -20.70 -24.02 -3.78 -2 54 Kyrgyz Republic -32.30 -33.45 -40.44 -24 09 -24.80 -t 3.85 -t2.45 -t2 .56 Latvia -t 4.00 -t0.59 t-5.25 +2.57 .45 -t0.49 -8.55 -4.81 Lithuania 4.45 -20.49 -t6.50 -t6.90 -t 3.79 +-6.73 -t .57 -21 .39 -4.99 +-1 . 4 1 Malta -t t .32 -8.08 -7.59 -9.49 -7.05 +-t8.57 -2t .85 -t4.25 Moldova -t 7.79 -t 7.97 -t 7.73 -8.9t -t t .30 -4.38 4.82 -5.571 Poland -5.18 -4.66 -5.t4 -4.59 -2.66 -2.43 .91 -1 2.50 Romania 5.49 -t t .37 - t .45 -7.74 -9.09 -t 2.66 +-t2.48 -9.29 -5.00 -1 t .77 - 1 0. t 7 Russia -34. t t p -t8.08 -21 .47 +-2.20 1 8.3t +t 4.5t Slovak Republic -3.24 -9.68 -9.44 -7.78 -7.78 -8.80 Slovenia .72 1 .34 -.90 -.t 7 . t t -3.52 -t .96 -1 .83 -3. t 4 -2.70 Tajikistan -20.96 -6.90 -t .94 .49 Turkey -25. t 6 -2t.OO -27. 1 4 -t6.7t -t8.35 -3t .22 -27.86 -25.74 -33.72 -28.70 -39. t t Ukraine -t2 . t2 -3.88 -7. t 5
Middle East
Bahrain, Kingdom of -t t .70 -t 8.64 -.34 -t0. 1 9 -t8.33 -7.98 -t 5.55 -t 7.37 -t6.20 6.48 -2.98 Egypt -2.7t -8.35 4.47 .84 2.47 +-5.83 -6.53 Iran, I .A. of -t t .87 -7.27 +-t.95 -.78 5.46 3.56 -1 .48 -23.35 -3. 1 3p -2.701 Israel t-t 6.54 +-8.76 -5.4t -6.66 -9.48 -8.84 .65 -3.t t -4.48 t .98 -770 Jordan -7.25 t6.97 5.75 3.50 3.36 -4.0t -9.72 -t 7.03 -7.51 -6.42 -7.84 Kuwait -26.95 -20.74 +t 1 .60 -t t .30 -22.04 Lebanon -33. t 4 -48.9t -52 . t 8 -54.30 -60.68 -46.94 -45.23 Oman -t8 . t2 -30.39 -27.07 -25.54 -23.77 -t 3.86 -1 .48 -20.80 -25.20 -16.45 -1 3.48 Synan Arab Republic 5.45 7.31 . t 2 -t 4.29 -7.09 -1 .0t -.95 -2.98 3.06 United Arab Emirates -4 . t 0 6.74 -2.07 .46 -7.00 3.66 4.95 -2.69 .28 Yemen, Republic of -t 5.68 -4 1 .58 -43.59 -5t.46 -2t.44 -7.4t -3.04 -5.871 -t 2.431
Western Hemisphere
Argentina . t 8 4.92 4.7t -t .07 -7.59 -t 4.49 -9.70 -9.76 -t 7.06 -t 3.82 -t9 31 Bahamas, The - t 9. t 8 -t 3.27 -t 4.52 -5. 1 0 -t .89 -8.46 -t 5.65 -9.65 -5.50 -t .36 -tO . t2 Belize -t0.79 -t 4.83 -24.43 -20.64 - t 3 . t 3 -5 09 -9.t21 Bolivia -.42 -t 2.85 -8.36 -t 4.34 -t t .26 -t0.46 -1 0.95 -1 0.82 -t 0.32 -t 4.52 -25.30 Brazil -t .62 -t 2.3t -23.53 -t 6.40 -22.98 -23 0t Chile 7.40 t t .Ot 9.34 8. 1 t t 3. t 4 t t .02 9.25 t .74 -6. t 0 .63 - 1 1 6 Colombia 22. t t - t 2 . t 3 -3.54 +-t0.74 -t 6.92 -23.66 -22.76 -30.35 -36.20 Costa Rica t-5.36 3.94 -.77 -t 8.63 -9.97 -t2.22 -8.33 -5.6t -6.82 -6.02 -5.22 Dominican Republic 2.44 22.83 t 9 -4 04 4.99 -t .8t 2.26 3 66 -2.82 6. t t Ecuador 9.66 - t .56p 4.92p .30p El Salvador - t 7.03 -7. t 6 -8.78 -5.89 -.89 -4 . t 7 +-4.90 1 7.67 9.93 23.93 -22 . 1 4 Guatemala .77 2.27 -7.20 - t 3 . t 9 -8.6t +-t.33 -t027 -t 1 .59 -2t . t 8 -9.8t -3.39 Grenada -6. t 0 .66 -.72 -3.44 8.01 Jamaica t 5.00 -6.90 -6.62 -t 0.94 -32.30 -t8 . 14 -t8.75 - t 2. t 7 -3.2t -6.85 Mexico 25.06 35.79 3.56 -. 1 9 -3.3t -t .42 -6.77 -t 0.06 -9.99 -785 Netherlands Antilles -7.66 -9.60 -3.5t -5.t0p +-t5.29 Nicaragua t 8.82 -6.69 -.27 -t2.92 -.88 -5.3t -3.23 -2.85 -t 0.33 -t 4.85 Panama 2t .89 22.98 1 6.8t 7.77 t 2.5t -2.76 .80 -2.60 1 .30 1 . t 3 Paraguay - t .30 5.90 8.93 t 5.29 -.37 -5.84 -7.t6 -2. t 2 -t 6.59 -20.28 -4.41 Peru -t3.76 -t9.57 -t6.47 t 5.05 -6. t 4 t 8.57 3.41 -t .08 -t t .97 -9.79 -t 0.24 St. Kins and Nevis - t .OO 4.95 6.35 3.83p St. Vincent & Grens. + . t 5 -t 2.50 -t0.7t -3.28 -t .06 -6.50 -24.84 -8.73 -8.38 -6.60 -2.46 Trinidad and Tobago - 1 .23 -.47 -.32 Uruguay 3.30 2. t 8 -t .68 -8.04 -4.t5 -4.97 -3.89 -2.51 +-t t .67 -t 0.88 -1 4.9t Venezuela, Rep. Bol. 9.t6 -t4.6t -t t .67 -23.58 -t 8.05 8.59 t 0.29 -t 7.69 - 8 . t 6 -7.46 -1 6.94
2002 Government Finance Statistics Yearbook t 1
COUNTRY
TABLES
1 4
G UIDE TO COUNTRY TABLES
EIS Code
914
612
213
193
122
912
313
419
913
124
339
514
218
616
223
918
748
618
622
156
228
924
546
233
636
634
238
662
960
423
935
128
Country Tables for Central Governments S Summary Table(s)
A Revenue and Grants
B Expenditure by Function C Expenditure and Lending minus
Repayments by Economic Type
D Financing by Type of Debt Holder
Country
Albania
Algeria
Argentina
Australia
Austria
Azerbai jan
Bahamas, The
Bahrain
Belarus
Belgium
Belize
Bhutan
Bolivia
Botswana
Brazil
Bulgaria
Burkina Faso
Burundi
Cameroon
Canada
Chile
Country Tables for Central Governments E Financing by Type of Debt Instrument
F Outstanding Debt
Country Tables for Other Levels of Governments St State. Regional. or Provincial Governments
L Local Governments
Country Tables Data Shown for
S, A-F, L 1995-1998
S, A, C-F 1994-2001
S, A-D, St 1992-2001
S, A-F, St, L 1990-1999
S, A-F, St, L 1990-1999
S,A-C,L 1994-1999
S, A-F 1992-2001
S, A-F 1992-2001
S, A-F, L 1992-2001
S, A, C-F, L 1989-1998
S, A-F 1988-1997
S, A-F 1993-2002
S, A-F, St, L 1992-2001
S, A-F, L 1987-1996
S, A-E, St, L 1987-1 998
S, A-F, L 1992-2001
S, A-C 1984-1 993
S, A-F 1991-1 999
S, A-F 1988-1995, 1998-1999
S, A-F, St, L 1 992-2001
S, A-C, F, L 1 992-2001
China, People's Republ ic of: Mainland S, A, B, E, St 1 990-1 999
China, People's Republic of: Macao SAR S, A-C, L
Colombia S, A-F
Congo, Democratic Republic of S, A-F
Congo, Republic of S, A, C, D, F
Costa Rica S, A-C, E, F
Cote d'lvoire S, A, C, E, F
Croatia S, A-F, L
Cyprus S, A-F
Czech Republic S, A-F, L
Denmark S, A-C, F, L
1 996-2001
1 990-1999
1 994-2001
1 992-2001
1992-2001
1989-1990, 1994-2001
1992-2001
1989-1998
1993-2001
1991-2000
Government Finance Statistics Yearbook 2002
EIS Code Country
243 Dominican Republic
248 Ecuador
469 Egypt
253 El Salvador
939 Estonia
644 Ethiopia
819 Fij i
1 72 Finland
1 32 France
648 Gambia, The
915 Georgia
1 34 Germany
652 Ghana
1 74 Greece
328 Grenada
258 Guatemala
656 Guinea
944 Hungary
1 76 Iceland
534 India
536 Indonesia
429 Iran, Islamic Republic of
1 78 Ireland
436 Israel
1 36 Italy
343 Jamaica
1 58 Japan
439 Jordan
91 6 Kazakhstan
664 Kenya
542 Korea
443 Kuwait
91 7 Kyrgyz Republic
941 Latvia
446 Lebanon
666 Lesotho
946 Lithuania
1 37 Luxembourg
674 Madagascar
548 Malaysia
556 Maldives
1 81 Malta
2002 Government Finance Statistics Yearbook
Country Tables
S, A-C
S, A-C
S, A-0
S, A-F
S, A-F, L
S, A-F
S, A-F
S, A-F, L
S, A-E, L
S, A-C
S, A-F, L
S, A-F, St, L
S, A-F
S, A-F
S, A-C
S, A-0, F, L
S, A, C-E
S, A-F, L
S, A-F, L
S, A-F, St
S, A-F, St
S, A-0
S, A-C, L
S, A-F, L
S, A, C-F, L
S, A-C, F
S, A-F, L
S, A-F
S, A-F, L
S, A-F, L
S, A-F
S, A-C
S, A-C, F, L
S, A-F, L
S, A-F
S, A-F
S, A-F, L
S, A-C, E, F, L
S, A-F
S, A-0, F, St, L
S, A-F
S, A-F
Data Shown for
1 99 1 -2000
1 985-1 994
1 989-1 998
1 992-2001
1 992-2001
1 990-1999
1 987-1 996
1 990-1 999
1 988-1 997
1 984-1 993
1 997-2002
1 990-1 999
1 984-1 993
1 989-1 998
1 991-1 995
1 992-2001
1 989-1 992, 1 998-1 999
1 991-2000
1 989-1 998
1 992-2001
1 99 1 -1 999, 2001
1 991-2000
1 988-1 997
1 992-2001
1 990-1 999
1 992-2001
1 984-1 993
1 992-2001
1 997-2001
1 989-1 998
1 988-1 997
1 995-1 999
1 993-2000
1 994-2001
1 993-1 999
1 989-1 998
1 991 , 1 993-2001
1 988-1 997
1 99 1 -2000
1 988-1 997
1 993-2002
1 989-1 998
1 5
EIS Code Country
684 Mauritius
273 Mexico
921 Moldova
948 Mongolia
686 Morocco
5 1 8 Myanmar
728 Namibia
558 Nepal
1 38 Netherlands
353 Netherlands Antilles
1 96 New Zealand
278 Nicaragua
1 42 Norway
449 Oman
564 Pakistan
283 Panama
853 Papua New Guinea
288 Paraguay
293 Peru
566 Philippines
964 Poland
1 82 Portugal
968 Romania
922 Russia
7 1 4 Rwanda
361 St. Kitts and Nevis
364 St. Vincent and the Grenadines
1 35 San Marino
722 Senegal
71 8 Seychelles
724 Sierra Leone
576 Singapore
936 Slovak Republic
961 Slovenia
1 99 South Africa
1 84 Spain
524 Sri Lanka
732 Sudan
1 6
Country Tables
S, A-F
S, A-D, F, St, L
S, A-F, L
S, A-F, L
S, A-F
S, A-0
S, A, C
S, A, B, E, F
S, A-F, St-L
S, A-F, L
S, A-C, F, L
S, A-0, L
S, A-F, L
S, A-F
S, A, C, F
S, A-0
S, A-F
S, A-F, L
S, A, C, D, F, St, L
S, A-F, L
S, A-F, L
S, A, C, E, L
S, A-E, L
S, A-F, L
S, A, C-F
S, A-C
S, A, B, F
S, A, C-F
S, A, C, D, F, L
S, A-E
S, A-F
S, A-F
S, A-F, L
S, A-F, L
S, A-F, St, L
S, A-F, St, L
S, A-F
S, A-F
Data Shown for
1 992-2001
1 991-2000
1 995-2002
1 992-2001
1 989-1 999
1 991-2000
1 991-2000
1 993-2002
1 989-1 998
1 986-1 995
1 992-2001
1 991-2000
1 99Q-1 999
1 992-2001
1 993-2002
1 991-2000
1 99Q-1 999
1 992-2001
1 992-2001
1 992-2001
1 987-1 988, 1 994-2001
1 989-1 998
1 992-2001
1 994-1 995, 1 998-2001
1 989-1 993
1 985-1 994
1 992-2001
1 995
1 996-2001
1 991-2000
1 99Q-1 999
1 992-2001
1 996-2001
1 992-2001
1 992-2001
1 988-1 997
1 992-2001
1 998-1 999
Government Finance Statistics Yearbook 2002
EIS Code Country
734 Swaziland
144 Sweden
146 Switzerland
463 Syrian Arab Republic
923 Tajikistan
578 Thailand
369 Trinidad and Tobago
744 Tunisia
186 Turkey
746 Uganda
926 Ukraine
466 United Arab Emirates
112 United Kingdom
111 United States
298 Uruguay
846 Vanuatu
299 Venezuela, Republica Bolivariana de
582 Vietnam
474 Yemen, Republic of
754 Zambia
698 Zimbabwe
2002 Government Finance Statistics Yearbook
Country Tables
S, A-C
S, A-C, E, F, L
S, A-D, F, St, L
S, A, B
S, A-F, St
S, A-F, L
S, A-F
S, A-F
S, A-F
S, A-F, L
S, A-F, L
S, A-C
S, A-F, L
S, A-F, St, L
S, A-F, L
S, A-F
S, A-0
S, A-E
S, A-0
S, A-F
S, A-F, L
Data Shown for
1999-2000
1990-1 999
1991-2000
1990-1 999
1998-2001
1992-2001
1993-1 995
1991-2000
1992-2001
1998-2001
1999-2001
1990-1 999
1990-1 999
1993-2002
1992-2001
1990, 1 995-1 999
1992-2001
1994-2001
1990-1999
1990-1999
1988-1997
1 7
Albania 914
1995
Summary Table Consolidated Central Government
1 Total Revenue and Grants (A. I) ..... 49,666 2 Total Revenue (A. II) .......................... 49,068 3 Current Revenue (A.III) ..................... 47,849 3.1 Tax (A.IV) ............................................. 37,405 3.2 Nontax (A.V) ........................................ 10,244 4 Capital Revenue (A. VI) ..................... 1,419 5 Grants (A. VII) ...................................... 598 5.1 Curr.(A1 7.1 +A18.1 +A19 . 1 ) ........... 5.2 Cap.(A1 7.2 + A 1 8. 2+A1 9.2) ............ 598
6 Total Exp.& Lend·Repay(C.I) .......... 69,823 7 Total Expenditure (C.II) ..................... 69,687 8 Current Expenditure (C.III) ............... 57,287 9 Capital Expenditure (C.IV) ................ 12,400 10 Lending minus Repay (C.V) ............. 136
1 1 Overall Deficit/Surplus (1 -6) ............ -20,157
1 2 Financing (D.I o r E.l) ( = ·1 1 ) ........... 20,157 13 Abroad (D.III or E. I l l ) ......................... 4,236 14 Domestic (D.II or E.ll) ........................ 15,919
Memorandum Item:
1 5 Govt Debt End Period (F.I) ............. 79,310
Summary Table Budgetary Central Government
Total Revenue and Grants (A.I) ..... 49,666 2 Total Revenue (A. II) .......................... 49,068 3 Current Revenue (A. Ill) ..................... 47,849 3.1 Tax (A.IV) ............................................. 37,405 3.2 Nontax (A.V) ................ . . . . . . . . . . . . ..... .... ... 10,244 4 Gapital Revenue (A. VI) ..................... 1,419 5 Grants (A. VII) ...................................... 598 5.2 Cap. (A1 7.2+A18.2+A1 9.2) .......... 598 6 Total Exp. & Lend·Repay (C. I) ........ 69,823 7 Total Expenditure (C.II) ..................... 69,687 8 Current Expenditure (C. Ill) .. ............. 57,287 9 Gapital Expenditure (C.IV) ................ 12,400 10 Lending minus Repay (C.V) ............. 136 1 1 Overall Deficit/Surplus ( 1 ·6) ......... .. . -20,157 1 2 Financing (D. I or E.l) ......................... 20,157 13 Abroad (D. I l l or E.lll) ......................... 4,236 1 4 Domestic (D.II o r E.ll) ........................ 15,919
Memorandum Item:
1 5 Govt. Debt End Period (F.I) . . . . . . . . . . . . . 79,310
Summary Table Central Govt • Soc. Security Funda
Total Revenue and Grants (A. I) ..... 2 Total Revenue (A. II) .......................... 3 Current Revenue (A.III) ..................... 3.1 Tax (A.IV) ............................................. 3.2 Nontax (A.V) . . . . ....................................
6 Total Exp. & Lend·Repay (C.I) . . . ... . .
7 Total Expenditure (C.II) ..................... 8 Current Expenditure (C. Ill) ............... 10 Lending minus Repay (C.V) ........ .....
1 1 Overall Deficit/Surplus ( 1 ·6) ............ 1 2 Financing (D. I o r E . I) ......................... 1 3 Abroad (D.III o r E.lll) .........................
Memorandum Item:
1 5 Govt. Debt End Period (F.I) .............
1 8
1996 1997 1998 Millions of Leks/ Year Ending December 31
48,273 47,551 47,225
39,588 7,638
326 722
722
82,962 83,553 70,477 13,076
-691
-34,689
34,689
7,009 27,680
125,321
36,206 37,484 37,158 29,830 7,528
326 722 722
63,835 84,426 51,350 13,076
-691
-25,629 34,689
7,009 27,680
125,035
10,067
10,067 10,067 9,957
110 19,127 19,127 19,127
-9,060
286
55,509 98,150 53,205 89,145
53,095 89,100
42,276 68,254
10,818 20,845
110 45 2,304 9,005
2,304 9,005
96,562 137,122
97,472 137,254
84,665 115,583 12,806 21,672
-910 -132
-41,053 -38,972
41,053 36,972
4,236 11 ,509
36,815 27,484
175,959 213,644
45,985 85,798
43,681 76,793 43,570 76,748
32,817 56,219 10,753 20,529
110 45 2,304 9,005 2,304 9,005
76,429 112,793 77,339 1 12,925
84,532 91 ,254
12,806 21,672 -910 -132
-30,444 -26,996 40,972 36,850
4,157 1 1 ,386
36,815 27,484
175,379 213,140
9,525 12,352 9,524 12,352 9,524 12,352 9,459 12,035
65 317
20,133 24,329 20,133 24,329 20,133 24,329
-1 -10,608 -11 ,976
81 122 81 122
580 704
Government Finance Statistics Yearbook 2002
Albania 9 1 4
1995 1996 1997 1998
Millions of Leks/ Year Ending December 3 1
Table A . Revenue and Grants Consolidated Central Government
Total Revenue & Grants(II +VIi) .... 49,666 48,273 55,509 98,150
II Total Revenue ( I i i+ VI) ...... . .............. 49,068 47,551 53,205 89,145
Ill Current Revenue (IV+ V) .... . .. . . . . . . . . . . 47,649 47,225 53,095 89,100
IV Tax Revenue ...... ................................. 37,405 39,586 42,276 68,254 1 Tax on Inc. ,Profits, Cap.Gains ......... 4,014 4,808 3,592 6,400 1.1 Individual ... . . . . . . ...................................... 633 637 814 1,167 1.2 Corporate ........................ ...................... 3,381 4,172 2,778 5,233
2 Social Security Contributions ........... 7,238 9,957 9,459 12,186 2.1 Employees .......... ....................... ... .. . . . . .. 1,994 3,974 3,597 4,800 2.2 Employers ...... . . . . . . . . . ... . . . .. . . ................... 5,194 5,408 5,461 6,759 2.3 Self-Employed or Nonemployed ..... 50 547 364 562 2.4 Oth. Unalloc. Soc. Sec. Contrib . . . . . . 28 36 66
3 Taxes on Payroll or Work Force .....
4 Taxes on Property .............................. 485 371 290 303 4.1 Recur. Taxes on lmmov. Prop . . ...... 485 371 290 303
5 Dom. Taxes on Goods & Serv . . ...... 18,850 15,949 18,926 35,385 5.1 Gen. Sales, Turnover or V.A.T . . ... . . . 5,587 9,695 1 5,656 28,769 5.2 Excises ........................ .......................... 12,663 5,479 2,782 5,426
6 Taxes-lnternat'l Trade, Transac .. . . . . 6,650 8,314 9,881 13,807 6.1 Import Duties ....................................... 6,316 8,006 9,564 13,163
7 Other Taxes ..... . . . . . . . . . . . . . . . ..................... 166 188 128 173
v Nontax Revenue ... . . . . . . . . . . . . .................. 10,244 7,638 1 0,818 20,845 8 Entrepren. & Property Income ..... . . . 5,960 4,735 9,050 17,548 9 Adm.Fees,Chges,Nonind.Sales ....... 1,590 2,050 1,363 2,329 10 Fines and Forfeits .............................. 353 421 73 726 12 Other Nontax Revenue ..................... 2,341 433 333 243
VI Capital Revenue ................................. 1,419 326 110 45 13 Sales of Fixed Capital Assets ......... 89 3 14 Sales of Stocks ................................... 1 ,418 72 34 10 1 5 Sales of Land & lntang. Assets ...... 1 165 74 35
VII Grants . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . 598 722 2,304 9,005 1 7 From Abroad ......... . ..... . . .. . . . ... . . ............. 598 722 2,304 9,005 1 7.2 Capital ................................................... 598 722 2,304 9,005
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( =C.II) ................. 69,687 83,553 97,472 137,254 General Public Services .................... 4,724 3,511 3,909 7,990
2 Defense ................................................ 4,938 4,256 4,158 4,829 3 Public Order & Safety ... . . . . . . . .............. 4,892 4,543 7,213 8,029 4 Education .............................................. 1,600 1,550 2,378 2,662 5 Health .................................................... 3,908 3,810 3,934 5,217 6 Social Security & Welfare ..... . . .. . ....... 15,124 22,442 23,738 27,545 7 Housing & Commun. Amenities ... . . . 2,419 1,424 2,289 4,033 8 Recr.,Cultr.,Relig.Affrs . . ..................... 1,172 1,063 944 1,241
9-13 Econ. Affairs & Services .......... . .... . . .. 8,935 9,235 10,697 14,932 9 Fuel & Energy ..................................... 341 95 542 2,068 10 Agric.,Forestry,Fishing,Hunt. ............ 2,698 3,711 3,814 5,320 1 1 Mining, Manufc.& Construct... ..... . . . .. 1,443 780 620 731 12 Transportation & Communication . . . 3,277 3,662 4,197 6,061 13 Oth. Econ. Affairs & Serv . ................ 1,176 987 1,525 752 14 Other Expenditures ........ ...... . ... ...... .... 21,975 31,720 38,212 60,776
of which: Interest Payments .......... 5,282 8,571 18,779 35,892
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay(li + V) .......... 69,823 82,962 96,562 1 37,122
II Total Expenditure { l i i+ IV) . ... . .. . . .. . .. . . 69,687 83,553 97,472 137,254
2002 Government Finance Statistics Yearbook 1 9
Albania 9 1 4
1995 1996 1997 1998
Millions of leks/ Year Ending December 3 1
Ill Current Expenditure ........................... 57,287 70,477 84,665 1 15,583 1 Expenditure on Goods & Serv . . ...... 18,294 16,836 22,446 22,665 1.1 Wages and Salaries ........................... 8,206 9,519 12,317 1.3 Other Purch.of Goods & Serv . . ....... 10,088 7,318 10,348 2 Interest Payments .............................. 5,282 8,571 18,779 35,892 3 Subsidies & Oth. Curr. Transf . ........ 33,71 1 45,070 43,441 57,025 3.1 Subsidies .............................................. 1 ,131 1 ,773 1,013 1 ,408 3.2 Transf.to Oth.lev.Nat.Govt . ............. 16,453 19,286 19,250 24,878 3.3·4 Transf.to Nonpft.lnst.& Houshld . .... 16,1 16 23,970 23,173 30,365 3.5 Transfers Abroad ................................ 1 1 40 5 375
IV Capital Expenditure ............................ 12,400 13,076 12,806 21 ,672 4 Acquis. of Fixed Cap. Assets .......... 1 1 ,809 12,640 12,359 21,672 5 Purchases of Stocks .... . . . . . . . . . ... . . . . . . . . . . 451 436 351 7 Capital Transfers ................................ 140 96 7.1 Domestic . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 140 96
v lending minus Repayments ............ 136 -591 -910 -132 8 Domestic ..... ................................. ......... 136 -591 -910 -132 8.3·4 To Financial Ins!. & Other ................ 136 -591 -910 -132
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing ( 1 1+ 11 1) ................................ 20,157 34,689 41,053 38,972
II Domestic Financing ........................... 15,919 27,680 36,815 27,464 2 From Monetary Authorities ............... 5,925 5,100 29,478 3,000 3 From Deposit Money Banks ............ 9,410 23,678 7,236 25,912 4 Other Domestic Financing ............... 584 -1 ,Q98 101 -1 ,448
Ill Financing Abroad ............................... 4,238 7,009 4,238 1 1 ,509 6 From lnternat'l Develop. Instil. ........ 4,715 3,507 2,943 13,879 7 From Foreign Governments ............. 2,942 3,296 356 8 Other Borrowing Abroad ................... -43 9 Changes in Cash, Deposits, etc . .. . . -434 560 -2,001 -2,727
Table E. Financing by Type of Debt Instrument Consolidated Central Government
Financing ( = D.I) .. .. . ... .. ..... .... . ....... . .... 20,157 34,689 41 ,053 38,972
II Domestic Financing (=D.II) ............. 15,919 27,680 36,815 27,464 2 Short-term Bonds and Bills .............. 16,600 28,778 37,742 28,912 5 Other Domestic liabilities ................ 95 490 193 157 6 Changes in Cash, Deposits, etc . .... -776 -1 ,587 -1 ,120 -1 ,605
Ill Financing Abroad (=D.III) ............... 4,238 7,009 4,238 1 1 ,509 9 long-term loans n.e.c . ..................... 4,672 6,448 6,240 14,235 12 Changes in Cash, Deposits, etc . .... -434 560 -2,001 -2,727
Table F. Outstanding Debt Consolidated Central Government
(at End of Fiscal Year) Total Debt ( 1 1+ 11 1) .............................. 79,310 125,321 175,959 213,844
II Domestic Debt .... . .. . . . ... . . ..................... 53,876 82,654 120,527 149,439 Ill Foreign Debt ........................................ 25,434 42,668 55,432 64,405
Table L Local Governments
A. Revenue and Grants I Total Revenue & Grants(II +VII) .... 17,446 20,706 19,988 25,927 II Total Revenue (Ill +VI) .................... 993 1 ,420 737 1 ,049 Ill Current Revenue (IV+ V) ................. 846 1 ,234 648 825 IV Tax Revenue ( 1 ·7 ) ............................. 355 340 334 422 1 Tax on Inc., Profits,Cap.Gains ......... 4 4 Taxes on Property .............................. 4 1 5 Dom. Taxes on Goods & Serv . . ...... 328 316 317 389 3,6,7 Other Taxes ......................................... 19 24 15 32 v Nontax Revenue (B- 1 2) .... ........ ........ 491 894 313 403
20 Government Finance Statistics Yearbook 2002
8 Entrepren. & Property Income ...... . . 9,10 Fees, Sales, Fines ... . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Other Nontax Revenue ... . . . . . . . . . . . . . . . . . . VI Capital Revenue ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . VII Grants . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18 From Other Levels of Nat. Govt . .. . .
B. Expenditure by Function Total Expenditure ( =C.I I) . ... . . . . .. . . . . . . .
1 General Public Services .. . . . . . . . . . . . . . 3 Public Order and Safety .. . . . 4 Education . . . 5 Health ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Social Security & Welfare .. . . . . . . . . . . . . . . . 7 Housing & Commun. Amenities .. . . . . 8 Recr.,Cultr.,Relig.Affrs . . . . . . . . . . . . . . . .. . . .. . . 9 Fuel and Energy 10 Agricult.,Forestry,Fish.,Hunt. .. . .. . . . . . . . 1 1 Mining, Manufc., & Construct. .. . . . .. . . 12 Transportation & Communication .. 13 Oth. Econ. Affairs & Serv . . . . . . . . . . . . . . . . . 14 Other Expenditures ... . . . . . . . . . . . . . . . . . . . . . . . . .
C. Expenditure and Lending minus Repayments by Economic Type
Tot.Exp.& Lend-Repay.( I I+V) .. . . . . . . . II Total Expenditure ( I l l + IV) .. . . . . . . . . . . . . . . I ll Current Expenditure ( 1 -3) ... . .. . . . . . . . . . . . 1 Expenditure on Goods & Serv . . . . . . . . 1 .1·2 Wages & Sal.& Emplr.Contrib . .. . . . . . . 1.3 Other Purch.of Goods & Serv . . . 3 Subsidies & Other Curr. Trans! . . ... IV Capital Expenditure (4-7) ... 4,5,6 Stocks, Land, Fixed Cap. Assets ... v Lending minus Repayments ..... ... . . . .
S.11 DEFICIT /SURPLUS (A. I-C. I) .. . . .. . . . . .
2002 Government Finance Statistics Yearbook
1995
404 87
147 16,453 16,453
17,604 1,659
205 6,861 1,562 3,792 2,147
517 3
10
773
73
17,514 17,604 14,719 10,688
8,230 2,458 4,031 2,885 2,885
-90
-68
Albania 914
1996 1997 1998
Millions of Leks/ Year Ending December 31
393 143 107 349 166 256 152 4 40 186 90 225
19,286 19,251 24,878 19,286 19,251 24,878
20,730 19,989 25,928 2,105 2,106 2,705
8,643 8,681 10,780 1,791 1,855 2,188 4,208 4,608 6,495 2,318 1,394 1,878
685 575 667
657 432 773 315 337 440
20,706 19,988 25,928 20,730 19,989 25,928 18,045 18,761 23,564 13,365 13,494 16,235 10,865 10,941 12,695
2,500 2,553 3,541 4,680 5,267 7,329 2,685 1,228 2,363 2,685 1,228 2,363
-25 -1
-1
2 1
Algeria 612
1994 1995 1996 1997 1998 1999 2000 2001
Millions of Dinars/ Year Ending December 3 1
Summary Table Budgetary Central Government
1 Total Revenue and Grants (A. I) ..... 434,199 600,847 825,1 57 926,668 774,51 1 950,496 1 ,578,161 1 ,505,526
2 Total Revenue (A.II) . . .. . . . . . . . . . .... .... . . . . . 434,199 600,847 825,1 57 926,668 774,5 1 1 950,496 1 ,578,161 1 ,505,526
3 Current Revenue {A.III) ..................... 434,199 600,847 825,1 57 926,668 774,5 1 1 950,496 1 ,578,161 1,505,526
3.1 Tax {A.IV) ............................................. 398,138 569,302 786,600 878,778 708,384 874,888 1,522,739 1 ,354,627
3.2 Nontax {A.V) .. ... . . . . ....... . . . . .................... 36,061 31 ,545 38,557 47,890 66,127 75,608 55,422 1 50,899
4 Capital Revenue {A. VI) ..................... 5 Grants {A. VII) ...................................... 5.1 Curr.{A1 7. 1 +A18.1 +A1 9.1 ) . . . . . . . . . . .
5.2 Cap.{A1 7.2+A18.2+A1 9.2) ............
6 Total Exp.& Lend-Repay{C.I) .......... 499,553 629,090 749,899 860,542 862,645 966,989 1 , 179,305 1 ,334,51 1
7 Total Expenditure {C.II) ..................... 493,626 625,965 749,009 863,196 875,739 961,682 1 , 178,122 1,321 ,028
8 Current Expenditure {C. Ill) ............... 344,723 444,425 550,596 643,555 663,855 774,695 856,193 963,633
9 Capital Expenditure {C.IV) ................ 148,903 181 ,540 198,413 21 9,641 21 1 ,884 1 86,987 321 ,929 357,395
10 Lending minus Repay {C.V) ............. 5,927 3,125 890 -2,654 6,906 5,307 1,183 1 3,483
1 1 Overall Deficit/Surplus { 1 -6) ..... .... . . . -65,354 -28,243 75,258 66,126 -108,134 -16,493 398,856 171,015
12 Financing {D.I or E.l) {=-1 1 ) ........... 65,354 28,243 -75,258 -66,126 108,134 1 6,493 -398,856 -171,015
13 Abroad {D.III or E. Ill) ......................... 141 ,376 172,158 100,937 83,526 2,021 -97,055 -1 10,573
14 Domestic {D.II or E.ll) ........................ -76,022 -143,915 -176,195 -66,126 24,608 14,472 -301,801 -60,442
Memorandum Item:
1 5 Govt Debt End Period {F.I) ............. 1 ,027,072 1 ,633,978 t1 ,889,948 1 ,806,426 1 ,834,553 t2,310,283 2,256,408 2,1 35,566
Table A. Revenue and Grants Budgetary Central Government
Total Revenue & Grants{I I+VII) .... 434,199 600,847 825,157 926,668 774,51 1 950,496 1,578, 161 1 ,505,526
II Total Revenue { I I I+VI) ..................... 434,199 600,847 825,157 926,668 774,5 1 1 950,496 1 ,578,161 1 ,505,526
Ill Current Revenue {IV+ V) ................. 434,199 600,847 825,157 926,668 774,51 1 950,496 1 ,578,161 1 ,505,526
IV Tax Revenue ....................................... 398,138 569,302 786,600 878,778 708,384 874,888 1 ,522,739 1,354,627
1 Tax on lnc.,Profits, Cap.Gains ......... 265,028 389,712 563,540 646,609 466,656 632,314 1 ,255,259 1 ,054,868
1.1 Individual ............................................... 23,790 31 ,027 33,222 40,779 42,529 32,640 34,896 45,508
1.2 Corporate ................. . . .. . ........................ 1 9,056 22,536 34,321 41 ,065 45,571 39,553 47,126 52,971
1.3 Other Unalloc. Taxes on Inc . .......... 222,182 336,149 495,997 564,765 378,556 560,121 1 , 173,237 956,389
2 Social Security Contributions ........... 3 Taxes on Payroll or Work Force ..... 4 Taxes on Property ..............................
5 Dom. Taxes on Goods & Serv . ....... 53,474 62,193 86,065 1 04,370 103,418 96,379 1 1 0,457 1 18,396
5.1 Gen. Sales, Turnover or V.A.T ....... . 29,158 31,318 49,495 51 ,707 49,087 41 ,927 47,820 54,978
5.2 Excises .................................................. 24,316 30,875 36,570 52,663 54,331 54,452 62,637 63,41 8
6 Taxes-lnternat'l Trade, Transac ...... 73,029 1 1 0,980 127,836 1 1 7,193 126,996 1 33,537 140,8 1 5 164,528
7 Other Taxes ......................................... 6,607 6,417 9,159 10,606 1 1 ,314 12,658 16,208 16,835
v Nontax Revenue ................................. 36,061 31 ,545 38,557 47,890 66,127 75,608 55,422 1 50,899
8 Entrepren. & Property Income ........ 36,061 31 ,545 38,557 47,890 66,127 75,608 55,422 1 50,899
VI Capital Revenue .................................
VII Grants ........................ . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Table C. Expenditure and Lending minus Repayments by Economic Type Budgetary Central Government
TotExp.& Lend-Repay{ II + V) .......... 499,553 629,090 749,899 860,542 882,645 966,989 1 ,1 79,305 1 ,334,51 1
II Total Expenditure { I I I+ IV) ................ 493,626 625,965 749,009 863,196 875,739 961 ,682 1 ,1 78,122 1 ,321 ,028
I l l Current Expenditure ........................... 344,723 444,425 550,596 643,555 663,855 774,695 856,193 963,633 1 Expenditure on Goods & Serv . ....... 169,924 216,932 257,435 288,722 316,053 339,683 344, 199 370,297 1.1 Wages and Salaries ........................... 122,353 151 ,247 1 78,923 196,921 216,607 229,81 1 231 ,675 259,198 1.2 Employer Contributions ..................... 29,365 36,299 43,836 48,246 51 ,986 56,304 57,919 64,800 1 .3 Other Purch.of Goods & Serv . ........ 1 8,206 29,386 34,676 43,555 47,460 53,568 54,605 46,299 2 Interest Payments .............................. 41 ,088 62,202 88,959 109,381 1 10,793 1 26,432 162,251 147,536 3 Subsidies & Oth. Curr. Trans!. .. .. . . . . 1 33,71 1 1 65,291 204,202 245,452 237,009 308,580 349,743 445,800 3.2 Transf.to Oth.Lev.Nat.Govt . ............. 42,342 55,441 69,900 73,991 75,187 81 ,862 92,042 1 14,619 3.3-4 Transf.to Nonpft.lnst.& Houshld . . ... 91 ,369 109,850 134,302 171 ,461 161 ,822 226,718 257,701 331,181
22 Government Finance Statistics Yearbook 2002
1994
IV Capital Expenditure .. . . . . . . . . . . . . . . . . . 148,902 4 Acquis. of Fixed Cap. Assets . 1 17,172 7 Capital Transfers . . . . . . . . . . . . . . . . . . . . . . . . . 31 ,731
v Lending minus Repayments ........... 5,927 8 Domestic . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,927 8.1 To Other Levels of Nat. Govt... 5,927
Table D. Financing by Type of Debt Holder
Budgetary Central Government
Financing ( I I + I l l ) . . . . . . . . . . . . . . . . 65,354
I I Domestic Financing .. . . . . . . . . . -76,022 From Other General Gov1 . .. . . . 2,307
2 From Monetary Authorities . . . . . . . . -3,514 3 From Deposit Money Banks .. . . . . . . . . . . -103,582 4 Other Domestic Financing 28,767 I ll Financing Abroad . . . . . . . .. . . . . . . . . .. . 141 ,376 8 Other Borrowing Abroad . . . . . . . . . . 141 ,376
Table E. Financing by Type of Debt Instrument Budgetary Central Government
Financing ( = D.l) .. . . . . . .. . . . . . . . . . . . . 65,354
II Domestic Financing ( = D. I I ) . .. . -76,022 Long-term Bonds .. . . . . . . -60,859
2 Short-term Bonds and Bills . . . 411 4 Short-term Loans & Adv. n.e.c . . . -4,524 5 Other Domestic Liabilities .. . . . . . . . . . . -55,051 6 Changes in Cash, Deposits,etc . . . 44,001
I ll Financing Abroad ( = D. I l l ) 141 ,376 9 Long-term Loans n.e.c . . . . . . . . . 141 ,376
Table F. Outstanding Debt Budgetary Central Government
(at End of Fiscal Year)
Total Debt ( 1 1+ 1 1 1 ) 1 ,027,072
I I Domestic Debt .. . . . . 497,723 I ll Foreign Debt 529,349
2002 Government Finance Statistics Yearbook
1995
181 ,540 144,660 36,880
3,125 3,125 3,125
28,243
-143,91 5 2,098
-9,853 -1 15,389 -20,771 172,158 172,158
28,243
-143,915 -79,692 -1 1 ,605 -6,357
-50,212 3,951
172,158 1 72,158
1 ,633,978
438,700 1 , 195,278
Algeria 612
1996 1997 1998 1999 2000 2001
Millions of Dinars/ Year Ending December 3 1
198,413 219,641 21 1 ,884 186,987 321,929 357,395 174,013 201 ,641 21 1 ,884 186,987 321 ,929 357,395 24,400 18,000
890 -2,654 6,906 5,307 1 ,183 1 3,483
890 -2,654 6,906 5,307 1,183 1 3,483 890 -2,654 6,906 5,307 1 , 183 13,483
-75,258 -66, 126 108, 134 16,493 -398,856 -1 71,01 5
-176,195 -66,126 24,608 14,472 -301,801 -60,442 13,368 7,372 2,1 34 7,651 36,526 85,859
-64,997 -16,697 14,307 -13,393 -323,379 -103,999 -103,788 -34,722 -6,878 3,201 -84,102 -41 ,778 -20,778 -22,079 1 7,045 17,013 69, 154 -524
100,937 83,526 2,021 -97,055 -1 10,573 100,937 83,526 2,021 -97,055 -1 10,573
-75,258 -66,126 1 08,134 16,493 -398,856 -171,015
-176,195 -66,126 24,608 14,472 -301 ,801 -60,442 -99,764 -9,683 -18,159 -48,518 -60,440
4,546 4,241 16,108 20,817 -33, 199 4,485 -42,075 -40,956 1 ,261 2,446 -1 1 , 177 63,1 56 -4,812
2,054
100,937 83,526 2,021 -97,055 -1 10,573 100,937 83,526 2,021 -97,055 -1 1 0,573
t1 ,889,948 1 ,806,426 1 ,834,553 t2,310,283 2,256,408 2,135,566
t638,400 578,000 616,200 t1 ,059,600 1 ,022,900 999,400 1 ,251 ,548 1 ,228,426 1 ,21 8,353 1 ,250,683 1 ,233,508 1 ,136,166
23
Argentina 213
1 992 1993 1994 1995 1996 1997 1998 1999 2000 2001
Millions of Pesos/ Year Ending December 3 1
Summary Table Consolidated Central Government
Total Revenue and Grants (A. I) ..... 27,871.3 35,755.8 38,318.1 36,2 1 1 .7 35,514.9 39,842.8 41 ,188.6 39,765.2 40,346.0 37,093.9 2 Total Revenue (A. I I ) .......................... 27,871.3 35,755.8 38,31 8. 1 36,2 1 1 .7 35,514.9 39,842.8 41 ,188.6 39,765.2 40,346.0 37,093.9 3 Current Revenue (A.II I) . . . . . . . . . . . . . . . . . . . . . 27,832.6 35,71 1 .2 38,264.3 36,187.6 35,482.0 39,808.1 41 , 105.1 39,717.8 40,293.2 37,019.6 3.1 Tax (A. IV) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25,743.1 32,277.4 35,005.6 33,380.3 32,869.1 36,350.4 37,632.3 35,387.8 36,785.4 33,51 1 . 1 3.2 Nontax (A.V) .... ........ ... . . ............. . . . . . ..... 2,089.5 3,433.8 3,258.7 2,807.3 2,612.9 3,457.7 3,472.8 4,330.0 3,507.8 3,508.5 4 Capital Revenue (A.VI) ...... . . . . . . . . . . . . . . . 38.7 44.6 53.8 24.1 32.9 34.7 83.5 47.4 52.8 74.3 5 Grants (A. VII) .............. ........................ 5.1 Curr.(A1 7 . 1 + A1 8. 1 + A 1 9. 1 ) ........... 5.2 Cap.(A1 7 .2+A1 8.2 +A1 9.2) ..... . ... . ..
6 Total Exp.& Lend-Repay( C. I) .......... 26,564.8 34,148.9 38,734.4 39,187.4 41 ,534.7 44, 1 24.5 45,642.0 47,944.8 46,814.0 45,969.3 7 Total Expenditure (C.I I) .................. 27,271.7 34,613.0 39,157.5 40,644.6 41 ,866.9 44,697.0 45,930.4 48,056.6 48,224.7 46,013.4 8 Current Expenditure (C. I l l ) ............... 26,446.3 32,185.7 36,689.7 37,663.5 38,394.7 41 , 194.9 42,227.0 44,986.3 45,332.6 43,548.1 9 Capital Expenditure (C.IV) .............. 825.4 2,427.3 2,467.8 2,981 . 1 3,472.2 3,502.1 3,703.4 3,070.3 2,892.1 2,465.3 10 Lending minus Repay(C.V) ... . . . . . . . . . .. -706.9 -464. 1 -423.1 -1 ,457.2 -332.2 -572.5 -288.4 -1 1 1 .8 -1 ,410.7 -44.1
1 1 Overall Deficit/Surplus ( 1 -6) ............ 1 ,306.5 1 ,606.9 -416.3 -2,975.7 -6,019.8 -4,281.7 -4,453.4 -8,1 79.6 -6,468.0 -8,875.4
1 2 Financing (D.I o r E. I ) ( =-1 1 ) ...... .. . . . -1 ,306.5 -1 ,606.9 416.3 2,975.7 6,019.8 4,281.7 4,453.4 8,179.6 6,468.0 8,875.4 1 3 Abroad (D.II I o r E. l l l ) . ............. ........... 1 64.6 -1 , 1 83.5 1 ,3 16.2 3,752.6 8,340.2 4,349.7 9,056.2 1 1 ,284.7 7,801 .3 1 1 ,362.3 14 Domestic (D. I I or E . l l ) ........................ -1 ,471 . 1 -423.4 -899.9 -776.9 -2,320.4 -68.0 -4,602.8 -3,105.1 -1 ,333.3 -2,486.9
Summary Table Budgetary Central Government
Total Revenue and Grants (A. I) . . . . . 1 1 ,486.7 18,368.5 1 9,812.6 19,307.7 19,504.4 21 ,427.2 22,844.4 22,538.4 22,782.3 21 ,620.2 2 Total Revenue (A. I I ) .......................... 1 1 ,486.7 18,368.5 19,812.6 19,307.7 1 9,504.4 21 ,427.2 22,844.4 22,538.4 22,782.3 21 ,620.2 3 Current Revenue (A. I I I ) . . . . . . . . . . . . . . . . . . . . 1 1 ,448.0 18,325.3 1 9,766.5 19,293.2 1 9,472.5 21 ,406.0 22,802.5 22,513.1 22,733.0 21 ,550.7 3.1 Tax (A.IV) ... . . . . . . . . . . . . . . ............................ 10,653.6 1 5,754.8 1 7,208.6 1 7,235.3 1 7,512.4 18,622.7 19,927.8 19,038.4 20,003.1 1 8,735.9 3.2 Nontax (A.V) ..... . . . .. . . . . . . . . ... . ......... ......... 794.4 2,570.5 2,557.9 2,057.9 1 ,960.1 2,783.3 2,874.7 3,474.7 2,729.9 2,814.8 4 Capital Revenue (A.VI) ..................... 38.7 43.2 46.1 14.5 31 .9 2 1 .2 4 1 .9 25.3 49.3 69.5 6 Total Exp.& Lend-Repay(C.I) .......... 10,637.3 14,471 .6 1 6,482.7 1 6,450.5 18,722.5 20,493.5 22,016.0 24,360.2 23,662.8 24,052.8 7 Total Expenditure (C. I I ) ..................... 1 1 ,708.8 1 4,776.2 16,535.3 1 7,582.9 1 8,899.9 20,886.3 22,254.8 24,364.7 24,931 .5 24,035.6 8 Current Expenditure (C. I l l) . ... . . . . . . . . . . . 1 1 ,472.4 1 3,090.1 1 4,777.7 1 5,099.7 1 5,880.2 1 7,973.5 19, 133.3 21 ,697.9 22,319.0 21 ,857.2 9 Capital Expenditure (C.IV) ................ 236.4 1 ,686.1 1 ,757.6 2,483.2 3,019.7 2,912.8 3,121 .5 2,666.8 2,612.5 2,1 78.4 10 Lending minus Repay (C.V) ............. -1,071.5 -304.6 -52.6 -1 ,132.4 -1 77.4 -392.8 -238.8 -4.5 -1 ,268.7 17.2 1 1 Overall Deficit/Surplus ( 1 -6) ............ 849.4 3,896.9 3,329.9 2,857.2 781.9 933.7 828.4 -1,821.8 -880.5 -2,432.6 1 2 Financing (D.I o r E. I ) ......................... 1 ,1 45.4 286.6 1 ,255.2 2,609.4 5,958.9 5,388.7 5,214.0 9,044.9 7,317.2 9,1 77.0 1 3 Abroad (D. I l l o r E. l l l ) .............. ......... . . 1 63.6 -1 ,075.7 1 ,360.6 3,737.5 8,221.4 4,105.5 8,86 1 .2 1 1 ,143.0 7,792.9 1 1 ,309.3 1 4 Domestic (D. I I o r E.l l) ... . . . . . . . . . . . . . . . . . . . . . 981.8 1 ,362.3 -105.4 -1 , 1 28.1 -2,262.5 1 ,283.2 -3,647.2 -2,098.1 -475.7 -2,1 32.3
Summary Table Central Govt - Soc. Security Funds
Total Revenue and Grants (A.I) ..... 1 1 ,882.7 1 5,817.3 16,632.4 1 5,264.0 14,388.9 1 6,638.9 1 6,785.6 1 5,530.0 1 5,934.4 14,047.4 2 Total Revenue (A. II) .......................... 1 1 ,882.7 1 5,817.3 16,632.4 1 5,264.0 1 4,388.9 16,638.9 1 6,785.6 1 5,530.0 1 5,934.4 14,047.4 3 Current Revenue (A. I I I ) .......... . . . . . . . . . . . 1 1 ,882.7 1 5,817.3 16,632.4 1 5,264.0 14,388.9 1 6,638.9 1 6,785.6 1 5,530.0 1 5,934.4 14,042.6 3.1 Tax (A.IV) .. . . ................. . . . . . . . . . . . . . . . . . . . . . . . . 1 1 ,842.6 1 5,495.3 1 6,602.3 1 5,220.8 1 4,31 1 .2 1 6,554.3 1 6,765.7 1 5,509.6 15,926.1 1 3,999.3 3.2 Nontax (A.V) .......... . . . . . . . . . . .................... 40.1 322.0 30.1 43.2 77.7 84.6 19.9 20.4 8.3 43.3 6 Total Exp.& Lend-Repay(C. I ) ....... . .. 1 1 ,226.2 16,825.8 1 9,316.0 19,958.5 20,144.1 20,683.8 20,544.6 20,652.3 20,783.8 19,571.2 7 Total Expenditure (C. I I ) . . . . . . . . . . . . . . . . . . . . . 1 1 ,865.2 17,002.8 1 9,718.9 20,302.4 20,275.9 20,892.6 20,631.6 20,71 5.5 20,866.8 1 9,576.0 8 Current Expenditure (C. I I I ) ............... 1 1 ,865.2 16,991.2 1 9,716.9 20,292.0 20,266.5 20,883.9 20,614.6 20,707.9 20,861.8 1 9,573.4 9 Capital Expenditure (C. IV) . . . . . . . . . . . . . . . . 1 1 .6 2.0 1 0.4 9.4 8.7 1 7.0 7.6 5.0 2.6 1 0 Lending minus Repay (C.V) ........... -639.0 -177.0 -402.9 -343.9 -131.8 -208.8 -87.0 -63.2 -83.0 -4.8 1 1 Overall Deficit/Surplus ( 1 -6) ...... . ..... 656.5 -1 ,008.5 -2,683.6 -4,694.5 -5,755.2 -4,044.9 -3,759.0 -5,1 22.3 -4,849.4 -5,523.8 1 2 Financing (D.I o r E . I ) . . . . . . . . . . .... . . . . . . . . . . . -890.3 -1 ,31 5.1 -324.7 963.3 455.2 -939.6 -981.1 -1 ,050.4 -773.1 -292.6 1 3 Abroad (D. I I I o r E. I l l) . . . . ........ ............. 7.5 6.9 5.1 2.8 2.9 14 Domestic (D . I I or E. I I ) ........................ -890.3 -1,315.1 -324.7 963.3 447.7 -946.5 -986.2 -1 ,053.2 -776.0 -292.6
Summary Table Central Govt. Extrabudg. Accts
Total Revenue and Grants (A. I) ..... 4,501.9 1 ,570.0 1 ,873.1 1 ,640.0 1 ,621 .6 1 ,776.7 1 ,558.6 1 ,696.8 1 ,629.3 1 ,426.3 2 Total Revenue (A. I I ) . . . . . . . . . . . . . . . . . . . . . . . . . . 4,501.9 1 , 570.0 1 ,873.1 1 ,640.0 1 ,621.6 1 ,776.7 1 ,558.6 1 ,696.8 1 ,629.3 1 ,426.3 3 Current Revenue (A.III) .... ................. 4,501.9 1 , 568.6 1 ,865.4 1 ,630.4 1 ,620.6 1 ,763.2 1 ,517.0 1 ,674.7 1 ,625.8 1 ,426.3 3.1 Tax (A.IV) ......... . . . . . . . . . . . . . . . . . . . . . ............... 3,246.9 1 ,027.3 1 , 194.7 924.2 1 ,045.5 1 , 1 73.4 938.8 839.8 856.2 775.9 3.2 Nontax (A.V) ... . . . . . . . ................. . . . . . . . ... . . . 1 ,255.0 541.3 670.7 706.2 575. 1 589.8 578.2 834.9 769.6 650.4 4 Capital Revenue (A. VI) ..................... 1 .4 7.7 9.6 1 .0 13.5 41.6 22.1 3.5 6 Total Exp.& Lend-Repay(C.I) .......... 4,701 .3 2,851 .5 2,935.7 2,778.4 2,668.1 2,947.2 3,081.4 2,932.3 2,367.4 2,345.3 7 Total Expenditure (C. I I ) ..................... 3,697.7 2,834.0 2,903.3 2,759.3 2,691 .1 2,918.1 3,044.0 2,976.4 2,426.4 2,401.8 8 Current Expenditure (C.I I I ) ............... 3,108.7 2,104.4 2,195.1 2,271.8 2,248.0 2,337.5 2,479.1 2,580.5 2,1 5 1 .8 2,1 17.5
24 Government Finance Statistics Yearbook 2002
9 10 11 1 2 13 14
Capital Expenditure (C.IV) ............... .
Lending minus Repay(C.V) ............. . Overall Deficit/Surplus ( 1 -6) ... . . . . . . . . . Financing (D.I or E. I) ........................ . Abroad (D. i l l or E. I l l ) ........................ . Domestic (D. I I or E.l l) . ... . . . ..... . . . . . . . . . . . .
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants(I I +VII) ... .
II Total Revenue ( I l l + VI) .................... .
Ill Current Revenue (IV+ V) . . . . . . . . . . . . . . . . .
IV Tax Revenue ..................................... .. Tax on lnc.,Profits, Cap.Gains ..... . . . .
1.1 Individual .............................................. . 1.2 Corporate ................ ............................. . 1.3 Other Unalloc. Taxes on Inc . ......... .
2 Social Security Contributions .......... . 2.1 Employees ..................... ........... . . ... . . . . . . . 2.2 Employers ........................................... .
3 Taxes on Payroll & Work Force ..... .
4 Taxes on Property .............. . .. . . . . . . . .. . . . . 4.1 Recur. Taxes on lmmov. Prop . . ..... . 4.2 Recurrent Taxes on Net Wealth .... . 4.4 Taxes-Financ.& Cap.Transact. .. . . . . . . 4.6 Other Recur. Taxes on Prop . ......... .
5 Dom. Taxes on Goods & Serv . .... . . . 5.1 Gen. Sales, Turnover or V.A.T ....... . 5.2 Excises ................................................. .
6 Taxes-lnternat'l Trade, Transac ..... . 6.1 Import Duties ...................................... . 6.2 Export Duties ...................................... .
7 Other Taxes ..................... ................... .
V Nontax Revenue .... . ..... ...................... . 8 Entrepren. & Property Income ....... . 9 Adm.Fees,Chges,Nonind.Sales ...... . 10 Fines and Forfeits ............................. . 1 2 Other Nontax Revenue .................... .
Adjustment to Nontax Revenue ..... .
VI Capital Revenue ..... . . . . . . . .................... . 1 3 Sales of Fixed Capital Assets ........ . 16 Cap.Transf.Fr.Nongovt.Sources .. . . . .
Adjustment to Capital Revenue ..... .
VII Grants . . . . . . . . . . . . . . . . . . . . .................... . . . . . . . . . . . .
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure (=C.I I) ................ . 1 General Public Services ................... . 2 Defense ............................................... . 3 Public Order & Safety ....................... . 4 Education ............................................. . 5 Health ................................................... . 6 Social Security & Welfare ................ . 7 Housing & Commun. Amenities ..... . 8 Recr.,Cultr.,Relig.Affrs . . .................... .
9-13 Econ. Affairs & Services .................. . 9 Fuel & Energy .. . . . ............................... . 10 Agric.,Forestry,Fishing,Hunt. ........... . 1 1 Mining, Manufc., & Construct. ........ . 1 2 Transportation & Communication . . . 1 3 Oth. Econ. Affairs & Serv . . .............. .
1992
589.0 1 ,003.6 -199.4
-1,561.6 1 .0
-1 ,562.6
27,871.3
27,871.3
27,832.6
25,743.1 840.9
56.2
784.7
13,169.4
686.0
222.5 449.6
13.9
7,895.2 5,497.1 2,185.1
2,177.2 1 ,449.3
1 33.4
974.4
2,089.5 842.8 786.9 179.7 25.6
254.5
38.7
38.7
27,271.7 2,108.1 1 ,796.1 1 ,597.7 1 ,288.7
542.4 1 3,826.2
65.6 101.9
3,222.0 1 ,077.1
323.3 207.7
1 , 196.8 417.1
2002 Government Finance Statistics Yearbook
1993
729.6 17.5
-1,281.5 -578.4 -107.8 -470.6
35,755.8
35,755.8
35,71 1 .2
32,277.4 2,899.2
91 1 .3 t1 ,987.9
t-
13,321.2 1 ,027.9
12,293.3
700.8 26.9
313.6 93.7
266.6
12,005.0 8,573.6 3,417.7
2,720.1 1 ,610.7
35.1
631.1
3,433.8 1 ,277.8 1 ,501.0
314.5 52.7
287.8
44.6 3.7
40.9
34,613.0 2,901.4 2,003.1 1 ,643.4 1 ,726.9
585.1 18,186.7
1 ,003.0 1 1 8.4
4,064.6 1 ,289.4
340.9 364.2
1 ,428.1 642.0
1994
708.2 32.4
-1 ,062.6 -514.2
-44.4 -469.8
38,318.1
38,318.1
38,284.3
35,005.6 4,065.6 1 ,294.4 2,771.2
14,084.9 1 ,535.8
12,549.1
706.6 35.1
385.3 1.0
285.2
12,778.2 8,846.4 3,822.8
2,791.8 1 ,687.6
34.1
578.5
3,258.7 1 ,191 .4 1 ,548.9
207.2 28.4
282.8
53.8 18.8
1 .2 33.8
39,157.5 3,677.2 2,007.5 1 ,430.3 2,146.8
960.3 21 ,072.4
1 ,169.4 1 55.3
3,583.2 1 ,309.0
386.0 175.0
1 ,409.3 303.9
1995 1996 1997 1998
Millions of Pesos/ Year Ending December 3 1
487.5 19.1
-1 , 138.4 -597.0
1 5.1 -612.1
36,21 1 .7
36,21 1 .7
36,187.6
33,380.3 3,730.6 1 , 1 49.5 2,581 . 1
12,597.5 1 ,428.5
1 1 ,169.0
934.6 18.0
786.2
1 30.4
13,203.7 9,145.8 3,923.5
1 ,890.7 1 ,596.1
35.3
1 ,023.2
2,807.3 1 ,050.7 1 ,335.3
188.2 233.1
24.1 6.5 4.7
12.9
40,644.6 3,765.5 2,084.5 1 ,464.0 2,231 .3 1 ,097.1
21 ,859.4 1 ,205.0
178.4
2,835.1 479.2 373.3 187.2
1 ,483.3 312.1
443.1 -23.0
-1 ,046.5 -394.3
1 1 1 .3 -505.6
35,514.9
35,514.9
35,482.0
32,869.1 4,689.8 1 ,445.5 3,244.3
10,629.6 1 ,205.2 9,424.4
1 ,203.0 26.4
1 ,033.4
143.2
13,931 .4 10,589.4 3,141 .8
2,326.2 1 ,928.2
104.8
89.1
2,612.9 1 , 109.4 1 ,237.3
190.6 75.6
32.9 24.3
8.6
41 ,866.9 4,217.3 1 ,986.1 1 ,416.5 2,402.7 1 ,058.0
22,339.0 1 ,023.3
147.8
2,629.8 478.8 373.1 121 .2
1 ,405.8 250.9
580.6 29.1
-1 , 170.5 -167.4
237.3 -404.7
39,842.8
39,842.8
39,808.1
36,350.4 5,426.9 1 ,749.6 3,677.3
10,900.7 1 ,201.8 9,698.9
719.7 2 1 .9
656.9 .3
40.6
16,226.9 10,992.0 5,003.6
3,014.7 2,630.3
1 35.6
61 .5
3,457.7 1 ,975.4 1 ,284.4
1 30.6 67.3
34.7 13.1 21.6
44,697.0 4,376.3 2,007.0 1 ,448.9 2,561.0 1 ,049.3
23,392.4 1 ,058.0
169.8
2,974.4 514.1 402.6 134.4
1 ,613.4 309.9
564.9 37.4
-1 ,522.8 220.5 189.9 30.6
41 , 188.6
41 , 188.6
41 , 105.1
37,632.3 6,519.7 1 ,989.2 4,530.5
10,635.7 1 , 1 73.6 9,462.1
396.9 24.8
353.2
18.9
1 7, 1 85.2 1 1 ,346.0 5,673.5
2,707.1 2,597.1
28.0
187.7
3,472.8 1 ,907.3 1 ,413.4
95.4 56.7
83.5 64.9 1 8.6
45,930.4 4,764.0 1 ,922.9 1 ,388.5 2,665.1 1 ,046.8
23,166.4 1 ,067.7
132.0
3,104.0 482.7 428.1 1 1 5.8
1 ,634.5 442.9
1999
395.9 -44.1
-1 ,235.5 185.1 138.9 46.2
39,765.2
39,765.2
39,717.8
35,387.8 6,434.5 1 ,961.2 4,473.3
9,654.9 1 , 1 15.2 8,539.7
541.8 21.3
241.1 231.3
48.1
16,497.6 10,668.3 5,317.8
2,210.6 2,134.8
25.1
48.4
4,330.0 1 ,510.0 2,601.4
102.4 1 1 6.2
47.4 40.4
7.0
48,056.6 5,1 18.7 2,044.2 1 ,458.3 3,023.4 1 ,045.5
23,280.3 900.5 1 14.5
2,806.3 319.9 353.0 1 1 1 .7
1 ,503.5 518.2
Argentina 21 3
2000
274.6 -59.0
-738.1 -76.1
5.5 -81.6
40,346.0
40,346.0
40,293.2
36,785.4 6,866.2 2,1 53.8 4,712.4
9,437.6 1 ,122.6 8,315.0
1 ,284.2 29.8
699.3 495.2
59.9
1 7,179.1 1 1 ,859.8 5,250.7
1 ,971.7 1 ,901.0
32.1
46.6
3,507.8 1 ,461.4 1 ,772.8
1 1 3.7 1 59.9
52.8 52.7
.1
48,224.7 4,422.5 1 ,907.1 1 ,448.3 3,029.7
904.4 23,369.0
1 ,015.3 100.1
2,264.8 273.7 298.3
85.4 1 ,251.2
356.2
2001
284.3 -56.5
-919.0 -9.0 53.0
-62.0
37,093.9
37,093.9
37,019.6
33,51 1 . 1 6,655.2 2,025.5 4,629.7
8,455.4 1 ,096.9 7,358.5
3,432.8 24.8
515.0 2,886.6
6.4
13,337.4 8,756.9 4,566.4
1 ,586.1 1 ,501.0
50.6
44.2
3,508.5 1 ,460.3 1 ,750.9
40.2 257.1
74.3 74.2
.1
46,013.4 4,028.6 1 ,757.6 1 ,386.2 2,632.4
818.7 22,009.2
752.4 65.0
2,172.4 283.4 303.9 69.7
1 , 145.1 370.3
25
26
Argentina 213
1 4 Other Expenditures ........... . . . . . . . . . . . . . . . . .
of which: Interest Payments . . . . . . ..
Adjustment to Total Expenditure . . ..
1992
2,740.6 2,621.8
-17.6
Table C. Expenditure and Lending
minus Repayments by Economic Type
Consolidated Central Government
Tot.Exp.& Lend-Repay( I I + V) .. . . . . . . ..
II Total Expenditure ( I I I + IV) . . . . . . . . . . . . . . ..
Ill Current Expenditure .... . . . . . . . . . . . . . . . . . . . . . . . Expenditure on Goods & Serv . . ..... .
1 . 1 Wages and Salaries .. . . . . . . . . . . . . . . . . . . . 1 .3 Other Purch.of Goods & Serv . . ...... . 2 Interest Payments ....................... . .... .. 3 Subsidies & Oth. Curr. Trans! . . . . . . . .. 3.1 Subsidies ...... . . . . ....... ... . .... . . . . . . . . . . . . .. 3.2 Transf.to Oth.Lev.Nat.Govt. . . . . . . . . . . . . . 3.3-4 Transf.to Nonpft.lnst.& Houshld . . .. . 3.5 Transfers Abroad .............................. ..
IV Capital Expenditure ........................... . 4 Acquis. of Fixed Cap. Assets ... . . . . .. . 5 Purchases of Stocks ..... . . . . . . . . . . . . .. 6 Purch. of Land & lntang. Assets .... . 7 Capital Transfers .......... ......... . . . . . . . ..... . 7.1 Domestic .. . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . .. . . . . 7.1.1 To Other Levels of Nat. Govt ..... . . . .. 7.2 Abroad .... . . . . . .... . . . . . . ..... . ...... . .... . . . . . . .... . ... .
V Lending minus Repayments .......... .. 8 Domestic .... .... ............. . . ................ . . . . . . . . 8.1 To Other Levels of Nat. Govt ........ .. 8.2 To Nonfin. Pub. Ent. ....... . . . . . . . . . . . . ..... .. 8.3-4 To Financial lnst. & Other ..... . . . . . . .... . 9 Abroad ................ . . . . . .................. ........... .
I I
2 3 4
Ill
Table D. Financing by
Type of Debt Holder
Consolidated Central Government
Financing (II + I l l ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Domestic Financing ............. ........ ... . .. From Other General Govt . . .. . . . . . . . . . . .. From Monetary Authorities ............. .. From Deposit Money Banks . Other Domestic Financing ...... ....... ..
Financing Abroad .... . . . . . . . . . ................ ..
Table St.
State, Region or Province Govts.
A. Revenue and Grants
Total Revenue & Grants(I I+VII) .. .. II Total Revenue ( I l l +VI) .................. .. Ill Current Revenue (IV+ V) ..... .......... .. IV Tax Revenue ( 1 -7) .. ............. ....... ...... . 1 Tax on lnc.,Profits,Cap.Gains.
1.1 Individual .. . . . . . . . .................................... .. 4 Taxes on Property ................. ... . . . . . . . .. . 5 Dom. Taxes on Goods & Serv . . ..... . 3,6,7 Other Taxes ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . V Nontax Revenue (8-1 2) .................. .. VI Capital Revenue .............. . ... . . . . . ... . . .. .. . VII Grants . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . .
B. Expenditure by Function
Total Expenditure (C.II) ................... . . General Public Services ... . . . . . . . . . . . . . . . . .
3 Public Order and Safety .............. . . . . ..
26,564.8
27,271.7
26,446.3 7,101.7 5,358.3 1 ,743.4 2,621.8
1 6,722.8 1,040.2
632.6 14,951.2
98.8
825.4 519.5
6.4
299.5 297.7 207.4
1 .8
-706.9
-1 ,306.5
-1,471.1 139.2 732.8 105.0
-2,448.1
164.6
21,686.9 20,846.9 20,833.9 1 9,098.2
4,355.5
4,355.5 2,294.1 2,039.2
10,409.4 1,735.7
13.0 840.0
22,1 48.4 6,61 6.0 1,913.9
1993
2,705.9 2,569.9
-325.5
34,1 48.9
34,61 3.0
32,185.7 7,616.1 5,669.8 1,946.3 2,569.9
21,999.7 917.9
2,599.7 18,373.1
1 09.0
2,427.3 835.7
1,591.6 1 ,569.5
932.4 22.1
-464.1 -518.3
100.4 -636.2
1 7.5 54.2
-1 ,606.9
-423.4
1 ,792.3
-2,215.7
-1 , 1 83.5
24,950.5 21,418.4 21,391.4 1 9,285.4
5,024.8
5,024.8 2,225.0
946.1 11 ,089.5
2,1 06.0 27.0
3,532.1
26,632.4 7,026.0 2,221.1
1994
3,219.1 3,192.0
-264.0
38,734.4
39,157.5
36,689.7 8,401.1 6,392.4 2,008.7 3,192.0
25,096.6 881.2
2,860.1 21 ,241.8
1 1 3.5
2,467.8 796.9
1 ,670.9 1,614.4 1,096.7
56.5
-423.1 -484.2
10.0 -517.2
23.0 61 .1
416.3
-699.9
872.1
-1,772.0
1 ,31 6.2
26,932.5 22,975.7 22,945.8 20,466.5
5,509.8
5,509.8 2,496.4 1,020.3
1 1,440.0 2,479.3
29.9 3,956.8
28,774.5 7,642.0 2,351.3
1995 1996 1997 1998 1999 2000 2001
Millions of Pesos/ Year Ending December 3 1
4,083.1 4,083.1
-1 58.8
39,187.4
40,644.6
37,663.5 9,079.9 6,901.5 2,178.4 4,083.1
24,500.5 494.9
2,457.2 21 ,486.6
61.8
2,981.1 617.1
3.6 2,360.4 2,320.8 2,146.0
39.6
-1 ,457.2 -1,469.1
-7.9 -1,506.1
44.9 11.9
2,975.7
-776.9
2,442.1
-3,219.0
3,752.6
26,1 88.9 21 ,585.7 21 ,557.3 1 9, 1 1 3.0
5,220.5
5,220.5 2,375.0
908.0 10,609.5
2,444.3 28.4
4,603.2
28,717.8 7,654.2 2,427.1
4,676.2 4,628.1
-29.8
41 ,534.7
41 ,866.9
38,394.7 8,897.8 6,769.2 2,128.6 4,628.1
24,868.8 325.8
2,491.3 21,939.6
112.1
3,472.2 586.0
7.9 2,878.3 2,874.7 2,568.3
3.6
-332.2 -340.9
-36.8 -266.0
-38.1 8.7
6,019.8
-2,320.4
835.7
-3,156.1
8,340.2
28,1 55.6 23,096.0 23,067.5 20,512.4
5,597.0
5,597.0 2,560.3
962.3 11,392.8
2,555.1 28.5
5,059.6
28,633.5 7,669.1 2,432.1
5,781.6 5,731.6
-121.7
44,124.5
44,697.0
41,194.9 9,440.7 7,216.5 2,224.2 5,731.6
26,022.6 31 3.2
2,359.0 23,264.4
86.0
3,502.1 720.0
6.5 2,775.6 2,772.5 2,374.9
3.1
-572.5 -601.2
-17.1 -208.8 -375.3
28.7
4,281.7
-68.0
441.8
-509.8
4,349.7
31 ,085.4 26,351.5 26,261.0 23,786.4
6,450.6
6,450.6 3,006.8
925.3 13,403.7
2,474.6 90.5
4,733.9
31,481.5 7,943.6 2,776.4
6,780.6 6,640.4
-107.6
45,642.0
45,930.4
42,227.0 9,166.1 6,777.3 2,388.8 6,640.4
26,420.5 194.7
2,461.1 23,664.1
100.6
3,703.4 787.4
5.4 2,910.6 2,887.4 2,540.7
23.2
-288.4 -309.6
-22.7 -1 49.3 -137.6
21.2
4,453.4
-4,602.8
-4,602.8
9,056.2
32,303.6 27,301.8 27,253.8 24,782.5
6,991.4
6,991.4 3,276.5
986.9 1 3,527.7 2,471.3
48.0 5,001.8
33,613.6 8,868.1 2,970.3
8,324.5 8,200.6
-59.6
47,944.8
48,056.6
44,986.3 9,522.2 7,1 58.1 2,364.1 8,200.6
27,263.5 208.1
2,802.1 24,123.9
129.4
3,070.3 574.1
10.3 2,485.9 2,468.5 2,161.7
1 7.4
-1 1 1 . 8 -133.4
-37.3 -122.3
26.2 21.6
8,1 79.6
-3,105.1
-3,105.1
1 1,284.7
31 ,334.1 26,370.3 26,333.9 23,875.4
6,712.0
6,712.0 2,987.1
900.7 13,275.6
2,458.5 36.4
4,963.8
35,570.5 8,881.5 3,086.5
9,798.6 9,617.7
-35.1
46,814.0
48,224.7
45,332.6 8,956.7 7,029.9 1 ,926.8 9,617.7
26,758.2 183.0
2,607.3 23,900.2
67.7
2,892.1 378.2
6.8 2,507.1 2,487.7 2,247.0
19.4
-1,410.7 -1 ,426.0
-176.4 -83.0
-1 ,1 66.6 1 5.3
6,468.0
-1,333.3
-1,333.3
7,801.3
32,069.9 27,215.6 27,151.5 24,049.3
6,636.5
6,636.5 3,035.9
817.3 13,559.6
3,1 02.2 64.1
4,854.3
35,140.4 8,746.3 3,086.6
10,433.6 10,170.0
-42.7
45,969.3
46,013.4
43,548.1 8,423.0 6,501.1 1,921.9
1 0,170.0 24,955.1
196.2 2,064.3
22,611.6 83.0
2,465.3 349.8
5.7 2,109.8 2,090.0 1 ,905.8
19.8
-44.1 -44.6 -53.0
8.4 .5
8,875.4
-2,486.9
-2,486.9
11 ,362.3
29,343.1 25,373.0 25,330.6 22,587.2
6,526.8
6,526.8 2,877.8
760.1 1 2,422.5
2,743.4 42.4
3,970.1
35,567.1 8,887.1 3,039.2
Government Finance Statistics Yearbook 2002
1992
4 Education .............................................. 5,857.8 5 Health .............. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,291.7 6 Social Security & Welfare ................. 1 ,808.1 7 Housing & Commun. Amenities .. . . . . 1 ,004.9 8 Rec., Cult. & Religious Affrs . . . . . . . .. . . . 1 64.2 9 Fuel and Energy ..... . . . . . .. . . . .. . . . . . . . . . . . . . . . . 745.5 10 Agricult.,Forestry,Fish.,Hunt. ............ 410.1 1 1 Mining, Manufc.& Construct... .......... 22.2 12 Transport. & Communication .... . . . .. . . 562.4 13 Oth. Econ. Affairs & Serv . .. . . . . . . . . . . . . . . 388.2 14 Other Expenditures ... . . . .. . . . . . . . . .. . . . . . .. . . . 363.4
C. Expenditure and Lending minus Repayments by Economic Type Tot.Exp.& Lend-Repay.( I I +V) ...... . . . 22,283.2
II Total Expenditure (I l l+ IV) ... . ...... ... . . . 22,148.4 Ill Current Expenditure ( 1 ·3) ... . . .. . . . . ... . . . 19,815.6
Expenditure on Goods & Serv . .. . . . . . 14,346.7 1.1-2 Wages & Sal.& Emplr.Contrib . . ....... 1 1 ,971.5 1.3 Other Purch.of Goods & Serv . ... . . . . . 2,375.2 2 Interest Payments .. . . . . . . . . . . . . . .. .. ... . . . .... . 353.4 3 Subsidies & Other Curr. Trans! . . . . . . . 5,1 1 5.5 IV Capital Expenditure (4-7) .. . . . . . . . . . . . . . . . 2,332.8 4,5,6 Stocks, Land, Fixed Cap. Assets ... 2,148.2 7 Capital Transfers ...... . . . . . . . . . . .. . . .. . . . . .. . . . . 1 84.6 v Lending minus Repayments ... . . . . . . . . . 134.8
5.1 1 DEFICIT /SURPLUS (A. I-C. I ) . . -596.3
D. Financing by Type of Debt Holder
Financing ( 1 1+ 11 1) .... . . . . .. . . . .. . . . . . . . . . 596.3 II Domestic Financing ( 1 -4 ) . . . . . . . . . . . . . . . . . 596.3
From Other General Govt . . ... . . ..... . ... 4 Other Domestic Financing . 596.2 Ill Financing Abroad ..................
2002 Government Finance Statistics Yearbook
1993 1994
7,166.7 7,896.1 3,945.8 4,238.8 1 ,908.9 1 ,952.7 1 , 133.2 1 ,220.8
167.9 198.5 966.0 963.7 450.7 494.4
29.7 31.5 644.6 645.2 420.3 489.9 551.4 649.6
26,708.2 29,123.4 26,632.4 28,774.5 23,476.9 25,032.6 16,974.5 18,181.0 14,1 58.7 1 5,088.8 2,815.8 3,092.2
471.1 571.0 6,031 .3 6,280.6 3,155.5 3,741.9 2,713.4 3,175.7
442.1 566.2 75.8 348.9
-1 ,757.7 -2,190.9
1 ,757.7 2,1 90.9 1 ,601.7 1 ,852.9
1 ,601.7 1 ,852.9 156.0 338.0
Argentina 213
1995 1996 1997 1998 1999 2000 2001
Millions of Pesos/ Year Ending December 3 1
8,014.2 8,1 13.5 9,255.9 9,593.3 10,340.4 10,61 1.6 10,634.1 4,137.9 4,142.5 4,431.1 4,576.8 4,244.6 4,232.8 4,056.4 1 ,900.2 1 ,538.7 1 ,703.7 1 ,812.3 2,309.4 2,167.4 2,106.2 1 ,245.5 1 ,275.9 1 ,465.7 1 ,530.0 1 ,565.6 1 ,351.4 1 ,446.3
197.8 186.5 203.9 233.0 236.3 241.2 250.7 864.0 789.0 874.2 893.8 1 , 194.7 920.0 910.8 449.8 446.4 481.9 501.3 640.5 519.4 491.6
50.7 51.1 57.1 61.4 56.1 42.4 44.2 628.5 619.7 689.4 700.1 841.0 673.9 692.0 382.4 348.1 442.1 552.3 678.2 659.0 572.0 765.5 1 ,020.9 1 , 156.5 1 ,320.9 1 ,495.7 1 ,888.4 2,436.5
29,437.2 29,347.8 31 , 199.7 34,267.8 35,458.8 35,382.5 35,913.1 28,717.8 28,633.5 31 ,481.5 33,613.6 35,570.5 35,140.4 35,567.1 25,197.1 25,610.9 27,606.7 29,829.1 31 ,742.8 32,295.1 33,085.5 18,341.3 17,821.0 19,184.7 20,634.8 22,139.8 22,287.2 22,692.6 15,149.2 14,752.2 1 5,646.8 16,839.6 1 8,048.1 18,574.1 18,800.6 3,192.1 3,068.8 3,537.9 3,795.2 4,091.7 3,713.1 3,892.0
720.9 1 ,004.0 1 ,052.2 1 ,190.1 1 ,431.4 1 ,872.1 2,431.5 6,134.9 6,785.9 7,369.8 8,004.2 8,171.6 8,1 35.8 7,961.4 3,520.7 3,022.6 3,874.8 3,784.5 3,827.7 2,845.3 2,481.6 3,010.8 2,664.2 3,454.0 3,282.0 3,331 . 1 2,578.5 2,243.5
509.9 358.4 420.8 502.5 496.6 266.8 238.1 719.4 714.3 -281 .8 654.2 -1 1 1 .7 242.1 346.0
-3,248.3 -1,192.2 -1 14.3 -1 ,964.2 -4,124.7 -3,312.6 -6,570.0
3,248.3 1 ,192.2 1 1 4.3 1 ,964.2 4,124.7 3,312.6 6,570.0 2,220.3 407.2 -280.8 1 ,285.7 3,543.7 2,040.6 5,485.9
2,220.3 407.2 -280.8 1 ,285.7 3,543.7 2,040.6 5,485.9 1 ,028.0 785.0 395.1 678.5 581.0 1 ,272.0 1 ,084.1
27
28
Australia 193
Summary Table
Consolidated Central Government
Total Revenue and Grants (A. I) . . . . .
2 Total Revenue (A. I I ) . . . . . . . . . . . . . . . . . . . . . . . . .
3 Current Revenue (A. I I I ) . . . . . . . . . . . . . . . . . . . .
3.1 Tax (A.IV) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . .
3.2 Nontax (A.V) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Capital Revenue (A. VI) . . . . . . . . . . . . . . . . . . . . .
5 Grants (A. VII) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.1 Curr. (A 1 7. 1 +A18.1 +A1 9 . 1 ) . . . . . . . . . . . 5.2 Cap.(A1 7.2 + A 1 8.2+A1 9.2) .. . . . . . . . . . .
6 Total Exp.& Lend-Repay(C.I) . . . . . . . . . . 7 Total Expenditure (C. I I ) . 8 Current Expenditure (C. I l l ) .. 9 Capital Expenditure (C.IV) . . . . . . . . . . . .. . . . 10 Lending minus Repay(C.V) . . . . . . . . . . . . . .
1 1 Overall Deficit/Surplus (1-6) . . . . . . . . . . . .
1 2 Financing (0.1 o r E. l ) ( = -1 1 ) . . . . . . . . . . .
13 Abroad (D . I I I or E . l l l ) . . . . . . . . . . . . . . . . . . . . . . . . . 14 Domestic (D.I I or E. l l ) . . . . . . . .
Memorandum Item:
1 5 Govt Debt End Period (F. I )
II
Table A. Revenue and Grants
Consolidated Central Government
Total Revenue & Grants(I I + VI I ) ... .
Total Revenue ( I l l + VI) .. . . . . . . . . . . . . . . . . . .
Ill Current Revenue ( IV+ V) . . . . . . . . . . . . . . . . .
IV Tax Revenue .. . . . . . . . . . . . . . . . . . . . Tax on lnc.,Profits, Cap.Gains . . . . . . . . .
1 .1 Individual. . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . 1 .2 Corporate .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 .3 Other Unalloc. Taxes on Inc . . . . . . . . . . .
2 Social Security Contributions .. . . . . . . . . .
3 Taxes on Payroll & Work Force ..... .
4 Taxes on Property . . . . . . . . . . . . . . .
4.1 Recur. Taxes on lmmov. Prop . .. 4.3 Estate, Inheritance & Gift Taxes 4.4 Taxes-Financ.& Cap.Transact. . . . . . . . .
5 Dom. Taxes on Goods & Serv . . . . . . . . 5.1 Gen. Sales, Turnover or V.A.T . . . . . . 5.2 Excises .. . . . . . . . . . . . . . . . . . . . . . . . . .
6 Taxes-lnternat'l Trade, Transac . . . 6.1 Import Duties . . .
6.2 Export Duties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.6 Other.. . . . . . . . .. . . . . .
7 Other Taxes .. . . . . . . . . . . . . . . . . . . . . . . . .
v 8 9 10 11 12
VI
13 15
Nontax Revenue. Entrepren. & Property Income .. . . . . . .
Adm.Fees,Chges.Nonind.Sales .. .
Fines and Forfeits . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Contr.to Gov.Emp.Pens.& Welf.Fd. Other Nontax Revenue
Capital Revenue Sales of Fixed Capital Assets .. Sales of Land & In tang. Assets ..... .
VII Grants .. . . . . . . . . . . . . . . . . . . . . . . . .
1990
99,204 99,204 98,876 90,774
8,102 328
91,282 92,503 84,342
8,161 -1,221
7,922
-7,922 763
-8,685
49,485
99,204
99,204
98,876
90,774 64,326 50,067 13,162
1,097
1,202
387
387
20,793 10,132 10,462
4,066 3,955
72 39
8,102 4,691 2,773
585 53
328 242
86
1991
100,788 100,788 100,534
92,737 7,797
254
98,842 100,401
91,351 9,050
-1,559
1,946
-1,946 -3,192
1,246
49,502
100,788
100,788
100,534
92,737 66,668 50,265 15,308
1,095
1,310
247
247
21,098 9,365
11,587
3,414 3,319
57 38
7,797 4,902 2,268
561 66
254 180
74
1992
96,436 96,436 96,103 87,365
8,738 333
105,947 108,007
99,084 8,923
-2,060
-9,511
9,511 -1,911 11,422
59,874
96,436
96,436
96,103
87,365 63,060 46,830 15,327
903
1,383
15
15
19,474 9,113
10,204
3,433 3,299
52 82
8,738 5,577 2,542
595 24
333 292
41
1993 1994 1995 1996 1997 1998 1999
Millions of Dollars/ Year Ending June 30
98,257 98,257 97,764 88,759
9,005 493
112,704 115,239 105,339
9,900 -2,535
-14,447
14,447 3,325
11,122
79,401
98,257
98,257
97,764
88,759 64,242 47,528 15,887
827
1,389
19
19
19,680 9,252
10,294
3,429 3,331
5 93
9,005 5,643 2,700
616 46
493 399
94
104,560 104,559 103,660
93,359 10,301
899
118,196 121,561 113,050
8,511 -3,365
-13,636
13,636 3,612
10,024
94,203
104,560
104,559
103,660
93,359 66,387 50,571 15,051
765
1,460
11
t 1
22,159 10,414 11,446
3,342 3,226
4 112
10,301 6,729 2,792
727 53
899 664 235
114,234 114,234 113,419 104,919
8,500 815
125,875 127,358 119,509
7,849 -1,483
-11,641
11,641 3,292 8,349
107,501
114,234
114,234
113,419
104,919 73,895 54,635 18,483
777
2,811
24,648 11,624 12,679
3,557 3,474
5 78
8,500 4,743 2,926
777 54
815 637 178
125,092 125,092 124,412 115,698
8,714 680
129,932 135,130 127,475
7,655 -5,198
-4,840
4,840 7,963
-3,123
115,374
125,092
125,092
124,412
115,698 82,614 60,602 20,818
1,194
3,065
8
26,882 12,970 13,505
3,129 3,124
5
8,714 5,363 2,654
654 43
680 564 t16
134,579 134,579 133,752 124,557
9,195 827
132,517 139,857 131,908
7,949 -7,340
2,062
-2,062 1,916
-3,978
116,120
134,579
134,579
133,752
124,557 90,436 66,278 23,222
936
3,202
11
11
27,613 13,293 13,893
3,295 3,289
6
9,195 5,225 2,855
1,055 60
827 691 136
142,036 142,036 139,970 130,981
8,989 2,066
125,668 140,877 133,574
7,303 -15,209
16,368
-16,368 -5,155
-11,213
99,449
142,036
142,036
139,970
130,981 95,365 70,781 23,574
1,010
3,215
6
6
28,752 14,085 14,178
3,643 3,637
6
8,989 4,747 3,288
905 49
2,066 1,680
386
151,823 151.823 150,471 138,150
12,321 1,352
143,145 147,934
-4,789
8,678
-8,678 -2,845 -5,833
96,688
151,823
151,823
150,471
138,150
12,321
4,004
1,352 1,149
203
Government Finance Statistics Yearbook 2002
Australia 193
1990 1991 1992 1993 1994 1995 1996 1997 1998 1999
Millions of Dollars/ Year Ending June 30
Table B. Expenditure by Function
Consolidated Central Government
Total Expenditure { = C.I I ) .... 92,503 100,401 108,007 115,239 121,561 127,358 135,130 139,857 140,877 147,934 General Public Services .. . . . . . . . . . . 7,597 7,073 7,747 8,196 8,781 8,885 9,250 9,816 9,941
2 Defense . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . 7,824 8,455 8,705 9,078 9,313 9,222 9,506 9,587 9,861 3 Public Order & Safety .. . . . . . . . .. ... . . . . . . . . . 859 910 1,084 1,102 1,116 1,130 1,202 1,466 1,226 4 Education . . . . . . .. . . . . . . . . . . . . . ... . . . . . 6,279 7,110 7,850 8,630 9,212 9,789 10,132 10,416 10,762 5 Health ... . . . . . . . . . . . . . . . . . . . . . . . 11,887 12,944 13,847 14,892 16,272 17,426 18,562 19,405 20,865 6 Social Security & Welfare 26,417 30,723 35,685 38,694 42,126 43,607 46,596 49,437 49,961 7 Housing & Commun. Amenities .... .. 1,664 1,545 1,636 1,892 1,719 1,651 1,639 1,467 1,714 8 Recr.,Cultr.,Relig.Affrs . . . . . . . . . . . . . . . . . . . . . . . 1,109 1,130 1,141 1,208 1,349 1,357 1,485 1,340 1,372
9·13 Econ. Affairs & Services .. 6,653 8,467 8,838 9,463 8,710 9,411 9,894 9,305 8,581 9 Fuel & Energy . . . . . . . . . 533 604 710 733 686 851 943 1,041 999 10 Agric.,Forestry,Fishing,Hunt. 1,545 2,535 2,051 1,768 1,695 1,806 1,911 1,827 1,961 1 1 Mining, Manufc., & Construct. . . . . . 560 481 507 499 464 536 410 385 401 12 Transportation & Communication . . 2,392 2,700 2,997 3,238 2,496 2,552 2,213 2,495 2,021 1 3 Oth. Econ. Affairs & Serv . . . . . . . . . . . . . . 1,623 2,147 2,573 3,225 3,369 3,666 4,417 3,557 3,199 14 Other Expenditures .. . . . . . . . . . . . . .. . ... . . . . .. . 22,214 22,044 21,474 22,084 22,963 24,880 26,864 27,618 26,594
of which: Interest Payments .. . . . . . . 7,364 6,192 5,748 5,413 6,630 8,162 9,276 9,613 8,555 8,047
Table C. Expenditure and Lending
minus Repayments by Economic Type
Consolidated Central Government
Tot.Exp.& Lend-Repay{ I I + V) .. 91,282 98,842 105,947 112,704 118,196 125,875 129,932 132,517 125,668 143,145
II Total Expenditure { I I I + IV) ... . . . . . . . . . 92,503 100,401 108,007 115,239 121,561 127,358 135,130 139,857 140,877 147,934
Il l Current Expenditure . . . . . . 84,342 91,351 99,084 105,339 113,050 119,509 127,475 131,908 133,574
Expenditure on Goods & Serv . . . . . . . . 25,044 26,841 28,629 30,525 32,297 33,728 35,278 36,293 38,505
1.1 Wages and Salaries ... . . . . . . . . . . . . . . . . . . . . . . . . 1,864 2,025 2,178 2,400 2,645 2,752 2,743 3,687 3,595
1.2 Employer Contributions ... . . . 27 64 68 72 83 105 175 145 238
1.3 other purch.of goods & serv 23,153 24,752 26,383 28,053 29,569 30,871 32,360 32,461 34,672
2 Interest Payments .... 7,364 6,192 5,748 5,413 6,630 8,162 9,276 9,613 8,555 8,047
3 Subsidies & Oth. Curr. Trans! . . 51,934 58,318 64,707 69,401 74,123 77,619 82,921 86,002 86,514
3 .1 Subsidies ................ .... ....... 1,917 2,838 2,496 2,686 2,892 2,920 3,158 3,351 3,177
3.2 Transf.to Oth.Lev.Nat.Govt. . . . . . .. . 23,087 24,414 26,082 27,267 28,694 30,447 31,956 32,860 33,569
3.3-4 Transf.to Nonpft.lnst.& Houshld . . . 25,705 29,869 34,835 38,029 41,025 42,729 46,262 48,402 48,363
3.5 Transfers Abroad ... . . . . . .. .. . . . . . . .. . . . 1,225 1,197 1,294 1,419 1,512 1,523 1,545 1,389 1,405
IV Capital Expenditure ....... . . . . 8,161 9,050 8,923 9,900 8,511 7,849 7,655 7,949 7,303
4 Acquis. of Fixed Cap. Assets .. . . . . . . . . 4,023 4,140 4,511 4,208 4,376 4,341 4,332 4,305 4,637 1,553
6 Purch. of Land & lntang. Assets .. . . . 191 47 61 112 101 118 127 89 132 301
7 Capital Transfers . . . . . . . . . ... . . . . . . . . . . . . . ... . . . 3,947 4,863 4,351 5,580 4,034 3,390 3,196 3,555 2,534
7.1 Domestic . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,947 4,863 4,351 5,580 4,034 3,390 3,196 3,555 2,534
7.1.1 To Other Levels of Nat. Govt . . . . . . . . . . 3,557 4,366 3,726 5,238 3,790 3,106 3,029 3,055 2,414
v Lending minus Repayments .. . . . -1,221 -1,559 -2,060 -2,535 -3,365 -1,483 -5,198 -7,340 -15,209 -4,789
8 Domestic .. . . . . . . . . -1,234 -1,754 -2,241 -2,705 -3,515 -1,621 -5,464 -7,563 -15,386 -1,004
8.1 To Other Levels of Nat. Govt . . . . . . -710 -2,190 -2,399 -2,650 -1,734 -2,028 -4,750 -4,156 -2,010 -1,004
8.3·4 To Financial lnst. & Other -524 436 158 -55 -1,781 407 -714 -3,407 -13,376
9 Abroad .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 195 181 170 150 138 266 223 177
Table D. Financing by Type of Debt Holder
Consolidated Central Government
Financing ( 1 1 + 1 1 1 ) . . . -7,922 -1,946 9,511 14,447 13,636 11,641 4,840 -2,062 -16,368 -8,678
II Domestic Financing . . . -8,685 1,246 11,422 11,122 10,024 8,349 -3,123 -3,978 -11,213 -5,833
2 From Monetary Authorities . . . . . . . . . -748 312 5,779 5,221 -1,436 2,489 1,527 7,296 -7,214 1,723
3 From Deposit Money Banks ..... . . -5,504 986 -1,291 -155 3,223 1,544 -827 -103 -7,062 -1,478
4 Other Domestic Financing -2,433 -52 6,934 6,056 8,237 4,316 -4,023 -11,171 3,063
Il l Financing Abroad . . . . . . 763 -3,192 -1,911 3,325 3,612 3,292 7,963 1,916 -5,155 -2,845
8 Other Borrowing Abroad 763 -3,192 -1,911 3,325 3,612 3,292 7,963 1,916 -5,155 -2,845
Table E. Financing by Type of Debt Instrument Consolidated Central Government
Financing { = D. l) .. -7,922 -1,946 9,511 14,447 13,636 11,641 4,840 -2,062 -16,368 -8,678
II Domestic Financing { = D. I I ) . . . . . . -8,685 1,246 11,422 11,122 10,024 8,349 -3,123 -3,978 -11,213 -5,833
2002 Government Finance Statistics Yearbook 29
Australia 193
1990 1991 1 992 1993 1994 1995 1996 1 997 1998 1999
Millions of Dollars/ Year Ending June 30
Long-term Bonds ... -8,685 1 ,246 1 1 ,422 1 1 ,1 22 1 0,024 8,349 -3,123 -3,978 -1 1 ,213 -5,833
I l l Financing Abroad ( = D. I l l ) . . . . 763 -3, 1 92 -1 ,91 1 3,325 3,612 3,292 7,963 1 ,916 -5,155 -2,845
7 Long-term Bonds .. 763 -3, 192 -1 ,91 1 3,397 3,599 3,292 7,905 1 ,916 -5,155
10 Short-term Loans & Adv. n.e.c. -72 1 3 58
Table F. Outstanding Debt Consolidated Central Government
(at End of Fiscal Year) Total Debt ( 1 1 + 1 1 1 ) 49,485 49,502 59,874 79,401 94,203 107,501 1 1 5,374 1 1 6,120 99,449 96,688
II Domestic Debt .. 29,886 32,106 43,080 58,025 71,334 79,489 78,892 73,510 60,094 60,089
I l l Foreign Debt.. . . . . 1 9,599 1 7,396 1 6,794 21 ,376 22,869 28,012 36,482 42,610 39,355 36,599
Table St. State, Region or Province Govts.
A. Revenue and Grants Total Revenue & Grants( I I + VI I ) . . 58,217 62,054 65,804 70,927 75,628 80,070 85,706 90,969 96,401 1 00,234
I I Total Revenue ( I l l + VI ) . . . 31 ,475 33,366 36,034 38,547 43,025 46,516 50,755 55,313 60,107 62,007
I l l Current Revenue ( IV+ V) 30,287 32,384 34,275 36,684 41,012 44,025 48,141 52,835 57,085 60,3 1 1
IV Tax Revenue ( 1 -7) . . . 1 8,81 4 20,051 21 ,439 22,989 25,602 26,877 29,016 31 ,255 32,585 35,449
4 Taxes on Property . . . 5,830 5,975 6,605 6,932 7,937 7,769 7,989 9,025 9,868
5 Dom. Taxes on Goods & Serv 7,778 8,247 8,912 1 0,222 1 1 ,602 12,497 1 3,907 1 4,590 14,655
3,6,7 Other Taxes 5,206 5,829 5,922 5,835 6,063 6,61 1 7,120 7,640 8,062
v Nontax Revenue (8-1 2) . . 1 1 ,473 1 2,333 1 2,836 13,695 1 5,410 1 7 , 1 48 19,125 21 ,580 24,500 24,862
8 Entrepren. & Property Income ... 4,233 4,555 4,929 5,1 76 5,978 6,236 7,418 9,178 9,374
9,10 Fees, Sales, Fines . . . . . . . . 6,385 6,834 6,791 7,299 8,218 9,656 10,368 1 0,908 1 3,090
12 Other Nontax Revenue 855 944 1 , 1 1 6 1 ,220 1 ,214 1 ,256 1 ,339 1 ,494 2,036
VI Capital Revenue .. . . . . . . . . . . . . 1 ,188 982 1 ,759 1 ,863 2,013 2,491 2,614 2,478 3,022 1 ,696
VII Grants .. . . . . . . . . . . . . . . . . . . . . . . . .. . . .. . . . . . . . . . . . . . . . 26,742 28,688 29,770 32,380 32,603 33,554 34,951 35,656 36,294 38,227
1 8 From Other Levels of Nat. Govt . . . . 26,742 28,688 29,770 32,380 32,603 33,554 34,951 35,656 36,294 38,623
B. Expenditure by Function Total Expenditure ( =C. I I ) 60,075 64,390 69,742 73,549 76,194 79,898 82,706 87,281 94,817 103,134
1 General Public Services 5,580 5,881 6,1 31 6,291 7,089 8,062 8,025 8,451 1 0, 1 04
3 Public Order and Safety 4,715 5,081 5,266 5,380 5,550 6,049 6,512 7,124 7,738
4 Education . . . 1 6,851 1 8,401 1 9,908 21 ,435 22,227 23,199 24,287 26,033 27,869
5 Health · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · 1 1 ,888 1 2,590 13,028 1 3,682 14,168 14,916 1 6,044 1 6,996 1 9,083
6 Social Security & Welfare. 2,235 2,673 2,992 3,130 3,341 3,566 3,763 4,076 4,568
7 Housing & Commun. Amenities ... . 2,247 2,328 2,433 2,546 2,718 3,1 1 8 3,033 3,448 3,195
8 Rec., Cult. & Religious Affrs. 1 ,269 1 ,3 1 7 1 ,521 1 ,627 1 ,748 1 ,879 2,084 2,361 3,1 1 3
9 Fuel and Energy .. . . . 270 337 247 307 1 94 292 483 363 352
1 0 Agricult. ,Forestry,Fish.,Hunt. . . 1 ,562 1 ,651 1 ,705 1 ,743 1 ,801 1 ,857 1 ,893 1 ,977 2,221
1 1 Nonfuel Mining, Mfg. & Const. . 342 273 302 334 320 362 381 370 381
12 Transport. & Communication ... . . . . . . . 5,988 6,607 6,521 7,2 1 9 7,263 7,193 7,593 8,175 8,318
13 Other Econ. Affairs & Serv . .. 1 ,253 1 ,268 1 ,439 2,184 2.1 1 7 2,096 1 ,799 1 ,819 1 ,8 1 7
1 4 Other Expenditures .. . 5,875 5,983 8,249 7,671 7,658 7,309 6,809 6,088 6,058
C. Expenditure and Lending minus Repayments by Economic Type Tot.Exp.& Lend-Repay.(l l + V) . . . . . . . . 59,923 63,493 68,582 72,325 73,949 78,322 75,240 83,040 89,133 1 02,780
II Total Expenditure ( I l l + IV) ... 60,075 64,390 69,742 73,549 76,194 79,898 82,706 87,281 94,81 7 103,134
I l l Current Expenditure ( 1 -3) . . . 5 1 , 541 55,613 60,444 63,419 65,9 1 1 68,772 71 ,391 75,424 82,660 Expenditure on Goods & Serv . . . 39,266 42,743 45,628 47,548 49,579 52,667 55,519 58,970 64,507
2 Interest Payments .. 5,331 5,432 6,057 6,403 6,326 6,081 5,736 4,734 4,653
3 Subsidies & Other Curr. Transf . .. 6,944 7,438 8,759 9,468 1 0,006 10,024 10 , 136 1 1 ,720 1 3,500
3.2 Transf.to Oth.Lev.of Nat.Govt. . . 914 925 1 ,259 1 ,333 1 ,312 1 ,349 1 ,320 1 ,340 1 ,493
IV Capital Expenditure (4-7) . . . . 8,534 8,776 9,295 10,130 1 0,282 1 1 , 1 25 1 1 ,3 1 6 1 1 ,857 1 2, 1 56 4,5,6 Stocks, Land, Cap. Assets 6,447 6,369 6,970 7,572 7,580 8,578 8,672 9,438 9,798 7 Capital Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . • . . 2,087 2,407 2,325 2,558 2,702 2,547 2,644 2,419 2,358 7. 1 . 1 To Other Levels of Nat. Govt. 1 ,873 2,210 2,016 2,191 2,401 2,230 2,287 2,010 1 ,862 v Lending minus Repayments .. -152 -896 - 1 , 1 57 -1 ,224 -2,244 -1 ,575 -7,467 -4,241 -5,683 -354 8.1 To Other Levels of Nat. Govt.. . -2 -3 -24 -1 0 -16 -28 -11 -7 -267
S.1 1 DEFICIT /SURPLUS (A. I-C. I ) . -1 ,706 -1 ,439 -2,778 -1 ,398 1 ,679 1 ,748 1 0,466 7,929 7,268 -2,546
D. Financing by Type of Debt Holder Financing ( I I + I l l ) .. 1 ,706 1 ,439 2,778 1 ,398 -1,679 -1 ,748 -1 0,466 -7,929 -7,268 2,546
II Domestic Financing ( 1 -4) 1 ,706 1 ,439 2,778 1 ,398 -1 ,679 -1 ,748 -10,841 -7,993 -7,268 2,546 1 . From Other General Govt. . . . -485 -1,861 -2,771 -2,680 -1,313 -2,023 -3,168 -1 ,359 194 1 ,379 2,3 From Mon.Auth. & Dep.Mon.Bks . . . 261 243 -1 ,317 802 1 ,771 -2,142 -39 -558 36 1 72
30 Government Finance Statistics Yearbook 2002
4,5 I l l
I
I I
3,4,5 I l l
I I
Ill
Other Domestic Financing . . . . . . . . . . . . . . .
Financing Abroad
E. Financing by Type of Debt Instrument
Financing { = D. I ) . . . . . . . . . . . . . . . . . . . Domestic Financing { = D. I I ) . . . . . . . . . . . . .
Other Domestic Liabilities .. . . . . . Financing Abroad {D. I I I ) . . . . . . . . . . . . . . . . . . . .
F. Outstanding Debt (at End of Fiscal Year) Total Debt { 1 1 + 1 1 1 ) . . . . . . . . . . . . . . Domestic Debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Foreign Debt.. ..
Table L.
Local Governments
A. Revenue and Grants
Total Revenue & Grants{ I I + VII) I I Total Revenue { I l l+ VI) .. . . .... . . . . . . . . . . .
Ill Current Revenue { IV+ V) . . . . . . . . . . . . . . . . IV Tax Revenue { 1 ·7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Taxes on Property . . . . . . . . . . . . . . . . . . . . . . . . . . . . V Nontax Revenue {8- 1 2) 8 Entrepren. & Property Income .. 9,1 0 Fees, Sales, Fines . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 2 Other Nontax Revenue . . .
VI Capital Revenue ........ . . . . . . . . . . . . . . . . ..
VII Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 8 From Other Levels of Nat. Govt . . .
B. Expenditure by Function
Total Expenditure { = C. I I ) . . . . . . . . . . . . . . . . .
General Public Services . . . . . . . . . . . . . . . . . . ..
3 Public Order and Safety . . . . . . . . . . . . . . . . .
4 Education . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 Hw� - · · · · · · · · · · · · · · · · · · · · · · · · · ·
6 Social Security & Welfare .. . . . . . . . . . .. 7 Housing & Commun. Amenities .. 8 Rec., Cult. & Religious Affrs
1 0 Agricult.,Forestry,Fish.,Hunt. 1 1 Mining, Manufc., & Construct 1 2 Transportation & Communication . . .
13 Other Econ. Affairs & Serv . .. . . . . . . .
14 Other Expenditures . . . .
C. Expenditure and Lending minus Repayments by Economic Type
Tot.Exp.& Lend-Repay.{ l l + V) . . . . . . . . . II Total Expenditure { I l l+ IV) . . . . . . . . . . . . . . . .
Ill Current Expenditure { 1 -3) . . . . . . . . . .
1 Expenditure on Goods & Serv . . . . . . ..
2 Interest Payments . . . . . . . . . . . . . . . . . . . . . . ..
3 Subsidies & Other Curr. Trans! .. . 3.2 Transf.to Oth.Lev.of Nat.Govt. . . . . . . . IV Capital Expenditure {4-7) .. .
4,5,6 Stocks. Land, Cap. Assets . . 7 Capital Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.1 .1 To Other Levels of Nat. Govt. . V Lending minus Repayments . . . . . . . . . . .
S.1 1 DEFICIT /SURPLUS {A. I-C. I) . . . . . . . . . . .
II
2,3 4,5 I l l
D . Financing by Type of Debt Holder Financing { 1 1 + 1 1 1 ) . . . . . . . . . . . . ..
Domestic Financing { 1 -4) . . From Other General Govt. .. From Mon.Auth. & Dep.Mon.Bks . . . . Other Domestic Financing Financing Abroad . . . . . . . . . . . . . . . . . . .
1 990
1,706 1,706
54,024 34,225 19,799
9,090 7,623 6,925 3,775 3,775 3,150
687 2,244
219 698
1,467 1,467
9,522 1,238
109 38
170 367
1,428 1,315
21 104
2,725 216
1,791
9,514 9,522 6,835 5,767
972 96 72
2,687 2,674
13 3
-8
-424
424 424
8 159 257
2002 Government Finance Statistics Yearbook
1 991
1,439 1,439
60,068 35,616 24,452
9,787 8,259 7,537 4,205 4,205 3,332
626 2,457
249 722
1,528 1,528
10,087 1,648
121 39
181 410
1,563 1,406
23 116
2,690 221
1,669
10,082 10,087
7,275 6,377
797 101
79 2,812 2,810
2 1
-5
-295
295 295
-7 188 114
1 992
2,778 2,778
68,011 39,556 28,455
10,029 8,383 7,724 4,391 4,391 3,333
482 2,602
249 659
1,646 1,646
10,024 1,697
125 40
194 467
1,663 1,433
24 120
2,684 223
1,354
10,010 10,024
7,312 6,715
505 92 67
2,712 2,703
9
-14
19
-19 -19
-3 39
-55
1993 1994 1 995 1 996
Millions of Dollars/ Year Ending June 30
1,398 1,398
70,108 70,108
10,694 8,610 7,975 4,640 4,640 3,335
370 2,756
209 635
2,084 2,084
10,768 1,712
134 48
191 531
1,850 1,665
23 111
2,843 257
1,403
10,759 10,768
7,712 7,064
557 91 77
3,056 3,030
26 26 -9
-85
65 65
-24 -129
218
-1,679 -1,679
69,486 69,486
11,296 9,436 8,699 4,784 4,784 3,915
335 3,126
454 737
1,860 1,860
10,957 1,837
200 41
211 597
1,864 1,749
20 117
3,021 313 987
1 0,957 1 0,957
7,927 7,408
428 91 78
3,030 3,026
339
-339 -339
-10 -178 -151
-1,748 -1,748
65,396 62,697
2,699
11,513 9,693 8,962 4,859 4,859 4,103
357 3,237
509 731
1,820 1,820
11,306 1,764
237 42
232 641
2,106 1,902
22 139
2,869 362 990
11,151 11,306
8,161 7,679
379 103
83 3,145 3,145
-155
362
-362 -362
-18 -218 -126
-7,634 375
-10,466 -10,841 -10,841
375
56,564 55,237
1,327
+11,726 +9,839 +9,104 +5,133 +5,133 +3,971
+410 +2,842
+719 +735
+1,887 +1,887
+11,815 +1,719
+271 +45
+246 +728
+2,185 +2,048
+24 +151
+3,157 +436 +805
+11,122 +11,815
+8,672 +8,177
+398 +97 +80
+3,143 +3,143
t-t
t-893
+604
t-804 t-804
t-32 t-394 t-178
t-
1 997
-8,076 64
-7,929 -7,993 -7,993
64
51,338 50,440
898
12,177 10,191
9,426 5,402 5,402 4,024
379 2,960
685 765
1,986 1,986
12,440 1,653
295 46
257 785
2,324 2,200
22 160
3,418 482 798
12,186 12,440
9,024 8,544
375 105
86 3,416 3,416
-254
-9
-22 -52
83
Australia 193
1998
-7,498
-7,268 -7,268 -7,268
48,818 48,818
12,572 10,508
9,734 5,630 5,630 4,104
378 3,062
664 774
2,064 2,064
12,846 1,756
308 47
270 810
2,406 2,280
23 166
3,533 505 742
12,609 12,846
9,335 8,919
306 110
88 3,511 3,511
-237
-37
37 37
-11 -30
78
1 999
995
2,546 2,546 2,546
44,767 44,767
15,129 12,997 12,291
6,230 61,230
6,061
706 2,132 2,132
14,992
14,974 14,992 10,873
4,119 4,119
-18
155
-155 -155
-4 -48
-103
3 1
Australia 193
1990 1991 1992
E. Financing by Type of Debt Instrument
Financing ( = D. I) ...... ... . . . . . .. ......... .. . . ... 424 295 -19 II Domestic Financing ( = D.I I) ............. 424 295 -19 1 ,2 Domestic Bonds & Bills .................... 167 182 36 3,4,5 Other Domestic Liabilities . . . . . . . . . . . . . . . . 271 140 144 6 Changes in Cash, Deposits, etc . . ... -14 -27 -199 Ill Financing Abroad ( = D.I I I ) . . . . .
F. Outstanding Debt (at End of Fiscal Year) Total Debt (I I + Il l ) .............................. 8,391 8,649 7,988
II Domestic Debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
I l l Foreign Debt .. . . . . . . . . . . . . . . . . . . . . . . .. . . . . . .. . .. ...
32
1 993 1994 1995 1996 1997 1998 1999
Millions of Dollars/ Year Ending June 30
65 -339 -362 65 -339 -362
-153 -187 -236 1 ,047 841 917 -829 -993 -1 ,043
7,510 6,806 6,462
t-S04 9 37 -155
t-S04 9 37 -155
t-425 -74 -41
t1 ,033 2, 1 40 1 ,910
t-1,212 -2,057 -1,832 t-
t6,065 6, 1 59 6,246
Government Finance Statistics Yearbook 2002
Summary Table Consolidated Central Government
Total Revenue and Grants (A. I) .... . 2 Total Revenue (A. I I ) ........ . . ... .. . . . . . .. . .. . 3 Current Revenue (A.I I I) .................... . 3.1 Tax (A.IV) ........... . . . . . . . . . .. . ... . . . . 3.2 Nontax (A.V) ....................................... . 4 Capital Revenue (A. VI) ................... .. 5 Grants (A.VII) ..................................... . 5.1 Curr.(A17 . 1 +A18. 1 +A1 9. 1 ) ... . . .. . . . . 5.2 Cap.(A1 7.2 +A1 8.2+A1 9.2) ........... .
6 Total Exp.& Lend-Repay(C.I) ......... . 7 Total Expenditure (C. I I ) ....... ..... . ..... .. . 8 Current Expenditure (C. I l l ) .............. . 9 Capital Expenditure (C.IV) .. . . . . . . . . . . . . . . 10 Lending minus Repay (C.V) . . . ... . . . .. . .
1 1
1 2 1 3 14
Overall Deficit/Surplus ( 1 -6) .. . . . . . . . . . .
Financing (D.I or E.l) ( = -1 1 ) . . . . . . . . . . .
Abroad (D. I l l or E. I l l ) ........................ . Domestic (D.II or E. l l ) .. . . . . . . . . . . .
Summary Table Budgetary Central Government
1 Total Revenue and Grants (A. I) . . .. . 2 Total Revenue (A. I I ) ......................... . 3 Current Revenue (A.III) ... . . . . . . . . . . ....... . 3.1 Tax (A.IV) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.2 Nontax (A.V) .... ... . . . . . . . .. . . . ... . . . . .... . . . . . . . . . . 4 Capital Revenue (A. VI) .................... . 5 Grants (A. VII) ... . . . . . . . . . .. . . .. . . .. . . . . . . .. . . . . .. .. 5.1 Curr.(A1 7 . 1 +A18.1 + A 1 9. 1 ) .......... . 5.2 Cap.(A1 7 .2 + A1 8 .2 +A1 9 .2) . . . . . . . . . . . . 6 Total Exp.& Lend-Repay( C. I) ......... . 7 Total Expenditure (C.II) .................... . 8 Current Expenditure (C.III) .............. . 9 Capital Expenditure (C.IV) ....... . . . ... .. . 10 Lending minus Repay (C.V) .. . . . . . . . . . . . 1 1 Overall Deficit/Surplus ( 1 -6 ) . . . . . . . . . . . . 12 Financing (D.I or E . I ) ........................ . 13 Abroad (D.II I or E.l l l) ........................ . 14 Domestic (D.II or E.ll) ....................... .
Memorandum Item:
15 Govt. Debt End Period (F.I) ..... ....... .
Summary Table Central Govt - Soc. Security Funds
Total Revenue and Grants (A. I) .... . 2 Total Revenue (A. I I ) .. .... . . .. . . . . . . . . . . . . . . . . 3 Current Revenue (A. I l l ) .................... . 3.1 Tax (A.IV) . . . . . . . . . . . . . .. . . .... . . . . . . .. . . . . . . . . . . . . . . . . 3.2 Nontax (A.V) . . . . . . . . . ... . . ... . . . ................... . 4 Capital Revenue (A. VI) ........... . 5 Grants (A. VI I ) ..................................... . 5.1 Curr.(A1 7 . 1 +A18.1 + A 1 9. 1 ) .. . . . . . . . . . 6 Total Exp.& Lend-Repay(C.I) ... . . . 7 Total Expenditure (C.II) .................... . 8 Current Expenditure (C.II I) 9 Capital Expenditure (C. IV) 10 Lending minus Repay (C.V) ............ . 1 1 Overall Deficit/Surplus ( 1 -6) . . . . . . .. .. . . 12 Financing (D. I or E. I ) . . . . . . . . . . . . . . . . . . . . . . . . . 14 Domestic (D.II or E.ll) . . . . . . . . . . . . . . . . . . . . . . . .
1990
629.40
626.21
624.67
570.01
54.66
1 .54
3.19
2.48
.71
710.29
691.73
631.53
60.20
18.56
�0.89
80.89
8.92
71 .97
410.88
409.99
408.47
366.44
42.03
1 .52
.89
.83
.06 388.52
378.50
331.75
46.75
10.02
22.36
63.14
8.92
54.22
867.1 6
206.21
205.65
205.63
196.97
8.66
.02
.56
.56
275.95
273.61
272.75
.86
2.34
�9.74
5.20
5.20
2002 Government Finance Statistics Yearbook
1991
681.09
676.73
675.50
616.13
59.37
1 .23
4.36
4.03
.33
770.1 5
749.61
688.83
60.78
20.54
�9.06
89.06
13.45
75.61
444.73
443.72
442.60
396.83
45.77
1 . 12
1 .01
.92
.09
426.14
415.61
366.08
49.53
10.53
18.59
70.71
13.45
57.26
945.61
223.23
222.46
222.36
212.92
9.44
.10
.77
.77
296.03
291.61
290.45
1 . 16
4.42
-72.80
4.76
4.76
1992
750.84
747.39
745.20
678.90
66.30
2.1 9
3.45
3.14
.31
826.32
805.16
741.55
63.61
21 . 16
-75.48
75.48
21 .36
54.12
493.08
492.26
490.36
438.60
51.76
1 .90
.82
.76
.06
457.1 9
446.51
393.86
52.65
10.68
35.89
55.03
21 .36
33.67
1 ,000.84
244.41
243.70
243.41
233.42
9.99
.29
.71
.71
317.01
31 3.85
312.62
1 .23
3.16
-72.60
8.12
8.12
1993 1994 1995 1996
Billions of Schillings/ Year Ending December 3 1
781.34
777.75
776.22
7 1 1 .67
64.55
1.53
3.59
3.48
. 1 1
888.48
875.99
809.55
66.44
12.49
-107.14
107.14
25.31
81.83
509.36
508.25
507.12
456.28
50.84
1 . 13
1 . 1 1
1 .03
.08
497.51
491.93
436.24
55.69
5.58
1 1 .85
93.23
25.31
67.92
1 , 1 1 2.42
258.87
258.1 3
257.86
248.04
9.82
.27
.74
.74
340.62
338.19
336.86
1 .33
2.43
�1 .75
4.02
4.02
819.13
815.10
813.38
743.80
69.58
1 .72
4.03
3.93
.10
947.94
917.14
849.45
67.69
30.80
-128.81
128.81
47.25
81.56
533.18
531.93
531 .03
475.83
55.20
.90
1 .25
1 . 18
.07
516.75
508.17
451.42
56.75
8.58
16.43
99.10
47.25
51 .85
1 ,236.19
275.22
274.44
273.78
263.35
10.43
.66
.78
.78
380.55
364.59
362.21
2.38
1 5.96
-105.33
16.76
16.76
t883.45
t859.52
t855.35
t781.35
t74.00
t4.17
t23.93
t16.77
t.16
t993.55
t926.05
t67.50
t552.73
t535.75
t531.65
t481 .74
t49.91
t4.10
t16.98
t9.82
t.13
t541 .31
t486.1 5
t55.16
t1 ,350.36
t312.17
t31 1 .53
t31 1 .47
t294.70
t16.77
t.06
t.64
t.64
t393.27
t391.76
t1 .51
919.39
903.03
900.54
832.61
67.93
2.49
1 6.36
12.50
.14
1 ,013.35
949.50
63.85
578.41
568.62
566.18
523.1 2
43.06
2.44
9.79
5.93
. 12
552.98
498.53
54.45
1 ,417 .13
322.08
321 .37
321.35
304.28
1 7.07
.02
.71
.71
408.23
406.78
1 .45
1997
957.35
951.21
945.08
884.41
60.67
6.13
6.14
7.64
.07
978.86
922.64
56.22
614.35
61 1 .09
605.05
565.97
39.08
6.04
3.26
6.01
.07
559.46
507.13
52.33
1 ,495.69
331.87
331 . 19
331 .14
313.07
18.07
.05
.68
.68
395.50
393.41
2.09
Austria 122
1998
988.43
979.97
978.20
922.83
55.37
1 .77
8.46
1 ,058.29
995.31
62.98
632.50
628.83
627.24
594.40
32.84
1.59
3.67
579.38
521.61
57.77
t1 ,572.89
344.12
342.18
342.1 5
323.03
19.12
.03
1 .94
453.14
451.75
1 .39
1999
1,021.24
1,013.50
1,010.48
950.23
60.25
3.02
7.74
1 ,092.03
1 ,034.22
57.81
652.93
649.99
647.05
611 .56
35.49
2.94
2.94
586.46
533.64
52.82
1 ,690.26
356.90
354.90
354.90
333.09
21.81
2.00
480.61
479. 1 1
1 .50
33
34
Austria 1 22
Summary Table Central Govt. Extrabudg. Aceta
Total Revenue and Grants (A. I) .... . 2 Total Revenue (A.II) ......................... . 3 Current Revenue (A.III) .................... . 3.1 Tax (A.IV) ............................................ . 3.2 Nontax (A.V) ....................................... . 4 Capital Revenue (A. VI) .................... . 5 Grants (A. VII) .................................... .. 5.1 Curr.(A17.1 +A18. 1 +A19. 1 ) .......... . 5.2 Cap.(A1 7.2+A18.2 +A1 9.2) ........... . 6 Total Exp.& Lend-Repay( C. I) ......... . 7 Total Expenditure (C.II) .................... . 8 Current Expenditure (C.III) .............. . 9 Capital Expenditure (C.IV) ............... . 10 Lending minus Repay(C.V) ............. . 1 1 Overall Deficit/Surplus ( 1 -6) ........... . 1 2 Financing (D.I o r E.l) ........................ . 1 4 Domestic (D.II o r E.ll) ....................... .
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants(I I+VII) ... .
II Total Revenue (I I I +VI) .................... .
Ill Current Revenue (IV+ V) ................ .
IV Tax Revenue ...................................... . Tax on lnc .• Profits. Cap.Gains ........ .
1.1 Individual... ........................................... . 1.2 Corporate ............................................. . 1.3 Other Unalloc. Taxes on Inc . ......... .
2 Social Security Contributions .......... . 2.1 Employees ........................................... . 2.2 Employers ........................................... . 2.3 Self-Employed or Nonemployed .... .
3 Taxes on Payroll & Work Force ..... .
4 Taxes on Property ............................. . 4.1 Recur. Taxes on lmmov. Prop . . ..... . 4.2 Recurrent Taxes on Net Wealth .... . 4.3 Estate. Inheritance & Gift Taxes ... . 4.4 Taxes-Financ.& Cap.Transact. ....... .
5 Dom. Taxes on Goods & Serv . ...... . 5.1 Gen. Sales, Turnover or V.A.T ....... .
5.2 Excises ................................................. .
6 Taxes-lnternat'l Trade, Transac ..... . 6.1 Import Duties ...................................... . 6.2 Export Duties ... ................................... .
7 Other Taxes ........................................ .
V Nontax Revenue ................................ .
8 Entrepren. & Property Income ....... . 9 Adm.Fees,Chges,Nonind.Sales ...... . 10 Fines and Forfeits ............................. . 1 2 Other Nontax Revenue .................... .
VI Capital Revenue ................................ . 1 3 Sales of Fixed Capital Assets ........ . 1 5 Sales of Land & lntang. Assets ..... . 16 Cap.Transf.fr.Nongovt.Sources ...... .
VII Grants ................................................... .
17 From Abroad ....................................... . 17.1 Current ................................................. . 17.2 Capital .................................................. . 18 From Other Levels of Nat. Govt . ... . 18.1 Current ................................................. . 18.2 Capital .................................................. .
1990
12.31 10.57 10.57
6.60 3.97
1 .74
1 .09 .65
45.82 39.62 27.03 12.59
6.20 -33.51
12.55 12.55
629.40
626.21
624.67
570.01 1 1 8.31
96.30 18.38
3.63
229.68 98.34
1 1 0.94 20.40
34.15
12.17 .41
8.84 .74
2.18
158.24 107.83 36.00
9.32 9.31
.01
8.14
54.66 30.65 19.47
1 .26 3.28
1.54 .05
1 .02 .47
3.19 .69 .68 .01
2.50 1 .80
.70
1991
13.13 10.55 10.54 6.38 4.16
.01 2.58 2.34
.24 47.98 42.39 32.30 10.09
5.59 -34.85
13.59 1 3.59
681 .09
676.73
675.50
616.13 132.57 107.50 20.27
4.80
247.49 106.45 1 1 9.42
21 .62
37.05
1 3.28 .38
10.00 .86
2.04
166.94 1 14.21
37.29
10.13
10.13
8.67
59.37 34.61 20.02
1 .30 3.44
1 .23 .27 .39 .57
4.36 .88 .88
3.48 3.15
.33
1992
1 3.35 1 1 .43 1 1 .43
6.88 4.55
1 .92 1 .67
.25 52.12 44.80 35.07
9.73 7.32
-38.77 12.33 12.33
750.84
747.39
745.20
678.90 149.52 1 1 7.59 26.29
5.64
273.30 1 1 8.71 131 .07
23.52
39.56
13.68 .37
10.54 1 .1 3
1.64
182.36 120.70
45.76
10.59 10.59
9.89
66.30 39.29 21.20
1.37 4.44
2.19 .05
1.39 .75
3.45 .74 .74
2.71 2.40
.31
1993 1994 1995 1996 1997 1998 1999
Billions of Schillings/ Year Ending December 3 1
13.11 1 1 .37 1 1 .24
7.35 3.89
.13 1 .74 1.71
.03 50.35 45.87 36.45
9.42 4.48
-37.24 9.89 9.89
781 .34
777.75
776.22
711 .67 160.07 127.37
23.56 9.14
292.36 127.75 138.82
25.79
41 .09
13.53 .38
10.33 .93
1 .89
185.18 122.82
46.1 7
10.27 10.27
9.17
64.55
35.54
23.98 1 .50 3.53
1 .53 .07 .79 .67
3.59 .73 .72 .01
2.86 2.76
. 10
10.73 8.73 8.57 4.62 3.95
.16 2.00 1 .97
.03
50.64 44.38 35.82
8.56 6.26
-39.91 12.95 12.95
819.13
815.10
81 3.38
743.80 156.85 122.40
23.66 10.79
31 7.29 140.47 148.71
28. 1 1
42.57
4.07 .38
1.06
.90 1.73
204.85 141 .33
45.17
10.20 10.20
7.97
69.58 38.18 25.87
1.70 3.83
1 .72 .13 .55
1 .04
4.03 .81 .81
3.22 3.12
.10
t18.55 t12.24 t1 2.23
t4.91 t7.32
t.01 t6.31
t6.31 t.03
t58.97
t48.14 t10.83
t883.45
t859.52
t855.35
t781.35 t191 .67
t352.72
t38.45
t.74
t197.64
t.13
t
t74.00 t37.54 t16.30
t1.87 t18.29
t4.1 7 t.43 t.44
t3.30
t23.93 t9.23 t9.23
t-
t14.70 t14.57
t.13
18.90 1 3.04 13.01
5.21 7.80
.03 5.86 5.86
.02
52.14 44.19
7.95
91 9.39
903.03
900.54
832.61 220.71
365.96
38.96
.87
207.56
-1.45
67.93 29.28 1 7.57
1.95 19.13
2.49 .58 .83
1 .08
16.36 5.29 5.29
1 1 .07 10.96
. 1 1
1 1 .13 8.93 8.89 5.37
3.52 .04
2.20 .95
23.90 22.10
1 .80
957.35
951.21
945.08
884.41 237.52
376.63
39.96
.95
229.62
-.27
60.67
23.83 1 3.48
1.91 21 .45
6.13 .44 .85
4.84
6.14 5.39 5.39
.75
.68
.07
1 1 .81 8.96 8.81 5.40 3.41
.15 2.85
25.77
21 .95 3.82
988.43
979.97
978.20
922.83 251 .04
389.24
41 .38
1 .09
240.00
.08
55.37 16.29 14. 1 1
1 .68 23.29
1 .77 .47 .47 .83
8.46 4.32 4.31
.01 4.14 4.07
.07
1 1 .41 8.61 8.53
5.58
2.95 .08
2.80
24.96 21 .47
3.49
1 ,021 .24
1,01 3.50
1,01 0.48
950.23 256.35
400.96
42.46
1 . 17
249.09
.20
60.25 17.71 14.39
1 .67 26.48
3.02 .25
1 .20 1 .57
7.74 3.59 3.59
4.15 4.08
.07
Government Finance Statistics Yearbook 2002
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( =C.II) ............... .. General Public Services ................... .
2 Defense ..................... . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 Public Order & Safety ....................... . 4 Education ............................................. . 5 Health ................................................... . 6 Social Security & Welfare ................ . 7 Housing & Commun. Amenities .... .. 8 Recr.,Cultr.,Relig.Affrs . ..................... .
9-13 Econ. Affairs & Services .................. . 9 Fuel & Energy .................................... . 10 Agric.,Forestry,Fishing,Hunt. .......... .. 1 1 Mining, Manufc., & Construct. .. ...... . 1 2 Transportation & Communication .. . 1 3 Oth. Econ. Affairs & Serv . .............. . . 1 4 Other Expenditures ................. ......... . .
I I
o f which: Interest Payments ...... . .
Table C . Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay( I I + V) ........ ..
Total Expenditure ( I l l + IV) ...... . . . . . . . .. .
Ill Current Expenditure ......................... .. Expenditure on Goods & Serv . ...... .
1 .1 Wages and Salaries .......................... . 1 .3 Other Purch.of Goods & Serv . . ...... . 2 Interest Payments ............................ .. 3 Subsidies & Oth. Curr. Trans! . . ..... .. 3.1 Subsidies ............................................ .. 3.2 Transf.to Oth.Lev.Nat.Govt . . ......... . . . 3.3-4 Transf.to Nonplt.lnst.& Houshld . . . .. 3.5 Transfers Abroad ...... . .. ...................... .
IV Capital Expenditure .......................... .. 4 Acquis. of Fixed Cap. Assets ........ .. 6 Purch. of Land & lntang. Assets ... .. 7 Capital Transfers ...... .............. .... ....... . 7.1 Domestic ............................................. .. 7.1 .1 To Other Levels of Nat. Govt ........ . . 7.2 Abroad ....... ... .. . . . . . ........... .......... . . . ......... .
V Lending minus Repayments .......... .. 8 Domestic ....... . . . . . .......... . . . . . . . . . . . . . . .. . . ...... . 8.1 To Other Levels of Nat. Govt ........ .. 8.2 To Nonfin. Pub. Ent. ........................ .. 8.3-4 To Financial lnst. & Other .............. .. 9 Abroad .................................................. .
II
2 3 4 5
Ill 8
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing (11 + 11 1 ) ........... . .... . . ............ ..
Domestic Financing ..... .................... .. From Other General Govt . .. . . .......... . From Monetary Authorities ............. .. From Deposit Money Banks .......... .. Other Domestic Financing .............. . Adjustments ........................................ . Adjustment to Domestic Financing
Financing Abroad .................... .......... . Other Borrowing Abroad .................. .
1990
691.73 34.35 1 7.67 16.77 64.10 89.07
313.83 18.79 4.59
67.95 .18
1 6.86 6.78
41.74 2.39
64.61 64.61
710.29
691.73
631.53 174.17 68.36
1 05.81 64.61
392.75 35.07 47.91
304.32 5.45
60.20 17.27
.82 42. 1 1 41.99 23.95
.12
18.56 13.71
5.13 8.58 4.85
80.89
71.97 2.85
.07 -1 . 1 1 53.01 -1.41 18.56
8.92 8.92
2002 Government Finance Statistics Yearbook
1991
749.61 40.89 18.05 1 8.36 71 .04 97.54
336.74 20.84
5.24
67.72 . 17
18.08 9.73
37. 1 1 2.63
73.19 73. 19
770. 15
749.61
688.83 186.82 74.53
1 1 2.29 73.1 9
428.82 42.62 53.48
326.28 6.44
60.78 17.52
.73 42.53 42.33 26.64
.20
20.54 1 6.56
-.01 6.51
10.06 3.98
89.06
75.61 2.31
.02 1 .90
61 .12 -1 .85 12. 1 1
13.45 13.45
1 992
805.1 6 44.00 18.40 19.95 76.39
1 08.54 361 .03
22.95 5.95
69.17 .20
19.33 1 1 .06 36.27
2.31 78.78 78.78
826.32
805.1 6
741 .55 200.74
79.18 121 .56 78.78
462.03 44.69 58.86
350.50 7.98
63.61 1 7.43
1 .05 45.13 44.92 28.57
.21
21 . 16 1 6.33
5.95 10.38 4.83
75.48
54.1 2 .98 .05
-5. 1 7 35.69 -4.43 27.00
21 .36 21 .36
1993 1994 1995 1996
Billions of Schillings/ Year Ending December 31
875.99 46.27 1 9.20 21 .52 82.90
1 1 5.49 400.77
23.73 7.06
75.51 .27
19.88 13.54 38.94
2.88 83.54 83.54
888.48
875.99
809.55 216.53
84.18 132.35 83.54
509.48 47.59 61 .68
391.70 8.51
66.44 16.81
.95 48.68 48.30 29.90
.38
12.49 9.89 -.01 3.02 6.88 2.60
107.14
81.83 -5.47
-6.73 83.07 -3.33 14.29
25.31 25.31
917.14 52.44 19.98 23.59 88.34
123.93 424.89
23.39 7.48
69.55 .26
18.64 12.66 36.00
1.99 83.55 83.55
947.94
917.14
849.45 231.42
87.66 143.76 83.55
534.48 43.01 65.25
416.81 9.41
67.69 16.70 1 .30
49.69 49.21 30.64
.48
30.80 25.27
-.01 3.09
22.19 5.53
128.81
81 .56 5.59
.09 -1 1 .22
81 .23 -3.36 9.23
47.25 47.25
t993.55
( . . .
t92.85
t993.55
t926.05 t257.55
t99.42 t150.64
t92.85 t575.65
t53.61
t66.27 t440.58
t15.19
t67.50 t19.49
t.55 t47.46 t47.07 t16.09
t.39
1 ,013.35
93.50
1 ,013.35
949.50 263.53 1 00.58 155.40 93.50
592.47 48.04 69.97
456.91 17.55
63.85 1 7.64
.62 45.59 45.32 1 6.68
.27
1997
978.86
90.25
978.86
922.64 246.14 101 .41 135.67 90.25
586.25 45.50 69. 17
451 .96 19.62
56.22 14.93
.51 40.78 40.04 14.96
.74
Austria 1 22
1998
1 ,058.29
91 .24
1 ,058.29
995.31 259.68 1 03.78 146.79 91 .24
644.39 49.00
1 1 5.28 458.36
21 .75
62.98 14.20
.52 48.26 47.81 13.41
.45
1999
1 ,092.03
89.76
1 ,092.03
1 ,034.22 273.49 108.61 1 55.34 89.76
670.97 48.28
125.63 474.20
22.86
57.81 13.67
.31 43.83 43.50 17.41
.33
35
36
Austria 1 22
II
1 3 4
6
I l l
7
9
I I
I l l
I I
I l l IV
1 .1 2 4 5 3,6,7
v 8 9,1 0 1 2 VI
VI I
1 8
2 3 4 5 6 7
8 9 1 0 1 1 1 2 1 3 1 4
Table E. Financing by
Type of Debt Instrument
Consolidated Central Government
Financing ( = D.l)
Domestic Financing ( = D. I I )
Long-term Bonds . . . . . . . . . . . . . . Long-term Loans n.e.c . . . . . . . . . . . . . . . . . . .
Short-term Loans & Adv. n.e.c . . .. .. . Changes in Cash, Deposits, etc . . . . . Adjustment to Domestic Financing
Financing Abroad ( = D. I I I ) . ... . . ...... . . . Long-term Bonds . .
Long-term Loans n.e.c . . ..
Table F. Outstanding Debt
Budgetary Central Government
(at End of Fiscal Year)
Total Debt ( I I + I l l ) . . . . . . . . . . . . . . . . .. . ...... .... .
Domestic Debt
Foreign Debt.. . . . . . . .
Table St.
State, Region or Province Govts.
A. Revenue and Grants
Total Revenue & Grants( I I + VI I ) ... . Total Revenue ( I l l +VI ) . . . . . . . . . . . . . . . . . . .. Current Revenue ( IV+ V) .
Tax Revenue ( 1 -7) Tax on Inc., Profits,Cap.Gains . . . . . . . . . Individual... . . . . . . . . . . . . . . . . .. . . . . . . . .. . . . .. .. . . . Social Security Contributions
Taxes on Property . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Dom. Taxes on Goods & Serv
Other Taxes ..
Adjustment to Tax Revenue . . . . . . . . . . . . Nontax Revenue (8· 1 2 ) . . . . . . Entrepren. & Property Income . . . . . . . .
Fees, Sales, Fines . . . . . . . . . . . . . . .
Other Nontax Revenue . . . . . . . . . . . . . . . . . . . . . Capital Revenue . . . . . . . . . . . . . . . . . . . . . Grants . . . .
From Other Levels of Nat. Govt. .
B. Expenditure by Function
Total Expenditure ( = C. I I ) . . .
General Public Services . . . . . . . . . . . . . . . . . . . . Defense . .
Public Order and Safety . . . .
Education
Health ..
Social Security and Welfare . . . . .
Housing & Commun. Amenities . . . . . .
Recr.,Cultr.,Relig.Affrs . . . .
Fuel and Energy . . .
Agricult.,Forestry,Fish.,Hunt
Nonfuel Mining, Mfg. & Const. ........
Transport. & Communication .
Other Econ. Affairs & Serv . . .
Other Expenditures . . . . . . . . . . . . ..
C. Expenditure and Lending minus Repayments by Economic Type
Tot.Exp.& Lend-Repay. ( l l + V) . . . . . . . . . II Total Expenditure (I I I + IV) . . . . . . . . . . . . . . . . Ill Current Expenditure ( 1 -3).
Expenditure on Goods & Serv . . . . . . . .
1 . 1 -2 Wages & Sal.& Emplr.Contrib . ...... .. 1 . 3 Other Purch.of Goods & Serv . . . . . . . . .
1990
80.89
71.97 49.10 2.82 2.89 6.29
10.87
8.92 9.94
-1 .02
867.16
731 .80 135.36
149.19 88.43 88.04 65. 12 31 .32 27.43
2.84 .61
29.66 .31 .38
22.92 4.22
18.12 .58 .39
60.76 60.76
133.89 16.03
.02 .58
30.06 25.62 28.51
5.47 3.52
.03 7.57 4.47 7.92
.87 3.22
1 44.65 1 33.89 1 1 6.07 73. 1 1 52.69 20.42
1991
89.06
75.61 52.08 10.96 2.31 2.25 8.01
13.45 13.38
.07
945.61
797.15 148.46
163.52 96.12 95.71 71 .06 35.84 31 .36 3.05
.64 31 .21
.32
24.65 4.1 1
1 9.94 .60 .41
67.40 67.40
147.42 1 7.44
.03
.63 32.59 29.97 31 .44 6.02 4.02 .04
8.22 4.27 8.49 .90
3.36
160.82 147.42 127.50 80.20 57.95 22.25
1992
75.48
54.12 26.50
4.07 .98
7.39 15.18
21 .36 1 6.80 4.56
1 ,000.84
828.70 1 72.1 4
1 78.67 102.94 101 .27 75.68 38.53 33.48 3.30
.72 33.22
.40 -.49
25.59 4.31
20.98 .30
1 .67 75.73 75.72
1 60.80 20.71
.05
.65 35.71 30.81 35.25 6.98 4.56
.07 8.40 4.49 8.72
.98 3.42
176.82 160.80 139.01 87.74 63.45 24.29
1 993 1994 1995 1996 1997 1998 1999
Billions of Schillings/ Year Ending December 3 1
107.14
81 .83 79.92 -3.58 -5.47 -.28
1 1 .24
25.31 29.39 -4.08
1 , 1 12.42
899.56 212.86
186.81 106.53 105.15 77.48 39.73 33.87 3.54
.65 33.49
.46 -.39
27.67 4.36
22.67 .64
1.38 80.28 80.28
175.10 22.42
.05
.57 38.94 34.69 39.03 8.13 4.86
.15 8.50 4.44 9.14
.96 3.22
190.95 175.10 1 50.72 94.34 68.80 25.54
128.81
81.56 67.50 3.75 4.44
-7.57 13.44
47.25 28.84 18.41
1 ,236.19
975.25 260.94
198.20 1 1 4.10 1 1 3.81 84. 1 1 39.81 33. 18 3.81
.69 38.54
.40
.86 29.70
3.96 25.05
.69
.29 84.10 84. 10
184.58 23.04
.07
.66 40.85 37.24 42.03
7.97 5.1 5
.24 9.27 4.25 9.40 1.43 2.98
201.27 184.58 162.13 99.92 72.75 27.17
t1 ,350.36
t1 ,053.73 t296.63
t198.82 t121 .12 t1 1 7.52
t81.73 t46.45
tt4.39
t.25 t30.64
tt
t35.79 t5.52
t26.22 t4.05 t3.60
t77.70 t77.62
t194.45
t194.45 t171 .83 t103.88 t76.24 t27.64
1 ,417.13
1 , 120.66 296.47
207.90 1 25.37 1 24.87 89.51 50.27
4.76 .29
34. 19
35.36 5.13
26.89 3.34 .50
82.53 81 .77
1 99.73
1 99.73 1 76.56 1 05.33 76.43 28.94
1 ,495.69
1 , 1 90.76 304.93
240.52 1 1 9.33 1 1 8.28 84.41 49.10
4. 1 7 .26
30.88
33.87 7.32
22.45 4.10 1 .05
121 . 19 120.59
225.20
225.20 201 .76 127.25 64.00 63.25
t1 ,572.89
t1 ,384.46 t188.43
251.56 125.54 1 25.15 88.59 52.14
4.29 .30
31 .86
36.56 7.61
23.77 5.18 .39
126.02 125.07
239.61
239.61 213.34 132.23 65.77 66.46
1 ,690.26
1 ,458.84 231.42
255.46 125.74 1 25.17 91 .56 52.41
4.17 .35
34.63
33.61 6.50
22.40 4.71 .57
129.72 1 29.00
248.38
248.38 222.90 138.78 68.84 69.94
Government Finance Statistics Yearbook 2002
2 3 3.2 IV 4,5,6 7 7.1 . 1 v 8.1
Interest Payments ... . . . . . . . . . . . . . . . . . . . . . . . . . . . Subsidies & Other Curr. Trans! . . .... . Transf.to Oth.Lev.of Nat.Govt . .. . . . . . . Capital Expenditure ( 4-7) . . . . . . . . . . . . . . . . .
Stocks, Land, Cap. Assets .. . . . . . . . . . . . . . Capital Transfers ... . . . . . . . . . . . . . . . . . . . . . . . .. . . .. To Other Levels of Nat. Govt . . . . . . . . . . Lending minus Repayments .. . . . . . . . . . . To Other Levels of Nat. Govt . . . . . . . . . .
S.1 1 DEFICIT /SURPLUS (A.I-C.I) . . . . . . . . . . .
Table L.
Local Governments
A. Revenue and Grants
I Total Revenue & Grants( I I +VII) ... . II Total Revenue (I I I +VI) . . . . . . . . . . . . . . . . . . . . . Il l Current Revenue (IV+ V) . . . . . . . . . . . . . . . . . IV Tax Revenue ( 1 -7 ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Tax on Inc., Profits,Cap.Gains . . . . . . . . 1 .1 Individual. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Social Security Contributions ... . . . . . . . . 4 Taxes on Property .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Dom. Taxes on Goods & Serv . . . . . . . . 3,6, 7 Other Taxes .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Adjustment to Tax Revenue .. . . . . . . . . . . V Nontax Revenue (8-1 2) . . . . . . . . ... . . . . . .. . 8 Entrepren. & Property Income ... . . . . . 9,1 0 Fees, Sales, Fines .. . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 Other Nontax Revenue .. . . . . . . . . . . . . . . . . . . . VI Capital Revenue ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . VII Grants .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 From Other Levels of Nat. Govt . .. . .
C. Expenditure and Lending minus Repayments by Economic Type
Tot.Exp.& Lend-Repay.(II +V) . . . . . . .. I I Total Expenditure ( I I I + IV) .. . . . . . . . . . . . . . . I l l Current Expenditure ( 1 -3 ) .... . . ..... . . . . . .
Expenditure on Goods & Serv . . . . . . . . 1 . 1 -2 Wages & Sal.& Emplr.Contrib . . . . . . . .. 1 .3 Other Purch.of Goods & Serv . . . . . . . .. 2 Interest Payments ... . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Subsidies & Other Curr. Trans! . .. . . . . 3.2 Transf.to Oth.Lev.of Nat.Govt . . . . . . . . . IV Capital Expenditure (4-7) ....... . . . . . .. . . .
4,5,6 Stocks, Land, Cap. Assets .. . . . . . . . . . . . . . 7 Capital Transfers .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7.1 . 1 To Other Levels of Nat. Govt . . . . . . . . .. V Lending minus Repayments .. . . . . . . . . . .
S.1 1 DEFICIT /SURPLUS (A. I-C. I ) . . .
1 990
3.22
39.74
5.81
17.82
8.01
9.81
2.38
10.76
.54
4.54
1 69.00
1 42.43
140.24
92.55
40.24
32.13
2.1 4
7.50
36.09
1 1 .91
-5.33
47.69
3.31
43.36
1 .02
2.1 9
26.57
26.57
168.32
165.23
121 .43
83.53
43.33
40.20
5.29
32.61
8.83
43.80
37.69
6.1 1
1 .00
3.09
.68
2002 Government Finance Statistics Yearbook
1991
3.36
43.94
7.1 1
1 9.92
8.76
1 1 . 16
2.62
1 3.40
.46
2.70
1 86.48
16 1 .29
1 58.06
1 02.39
45.79
36.36
2.41
8.18
38.04
12.74
-4.77
55.67
8.01
46.65
1 .01
3.23
25.19
25. 1 9
188.16
1 85.37
1 35.06
93.46
47.46
46.00
5.38
36.22
10.26
50.31
42.68
7.63
1 .23
2.79
-1 .68
1 992
3.42
47.85
7.03
21.79
10.02
1 1 .77
2.96
16.02
.53
1 .85
205.19
1 75.06
1 71 .86
1 10.19
49.75
39.21
2.49
9.57
39.91
1 3.90
-5.43
61.67
8.71
51 .99
.97
3.20
30.1 3
30.1 3
205.79
202.66
146.31
1 02.02
51.89
50.13
5.35
38.94
10.74
56.35
47.80
8.55
1 .32
3.13
-.60
1 993 1 994 1 995 1 996
Billions of Schillings/ Year Ending December 3 1
3.22
53.16
8.05
24.38
1 0.93
13.45
3.08
1 5.85
.69
-4.1 4
210.61
1 79.81
1 77.00
1 1 0.80
49. 12
38.30
2.73
9.81
40.62
14.76
-6.24
66.20
8.77
56.35
1 .08
2.81
30.80
30.80
222.28
220.23
161 .03
1 1 2.22
55.92
56.30
5.47
43.34
12.67
59.20
45.93
1 3.27
1 . 1 3
2.05
-1 1 .67
2.98
59.23
9.45
22.45
10.69
1 1 .76
3.18
16.69
.68
-3.07
227.59
1 95.50
1 92.1 7
12 1 .65
43.33
34.75
3.06
10.45
45.22
23.07
-3.48
70.52
8.24
61 .27
1 .01
3.33
32.09
32.09
236.26
235.08
1 72.02
1 20.08
59.62
60.46
5.46
46.48
13.97
63.06
49.36
13.70
1 .27
1 . 18
-8.67
t3.45
t64.50
t16.41
t22.62
t10.53
t12.09
t3.03
t228.36
t201.22
t195.70
t120.41
t46.1 7
tt3.26
t.09
+50.36
t20.53
t+75.29
t3.19
t71.29
t.81
t5.52
t27.14
t27.14
t243.20
t182.41
t127.89
t63.50
t64.39
t6.33
t48.19
t14.75
t60.79
t47.05
t13.74
t1.41
3.45
67.78
1 5.34
23.1 7
10.02
13 . 15
2.96
240.93
210.46
206.73
130.10
50.23
3.82
.08
54.81
21 . 16
76.63
3.05
72.95
.63
3.73
30.47
30.47
246.70
188.87
133.34
64.73
68.61
6.78
48.75
14.33
57.83
46. 14
1 1 .69
1 .42
1 997
3.13
71 .38
1 9.33
23.44
6.60
16.84
3.62
220.10
1 86.94
1 83.15
1 32.93
52.85
3.58
.09
54.45
21 .96
50.22
2.65
47.04
.53
3.79
33.16
33.16
214.18
1 69.37
1 1 5.73
62.26
53.47
3.96
49.68
1 5.05
44.81
31 . 12
13.69
1 .05
Austria 1 22
1 998
3.55
77.56
15.95
26.27
7.56
1 8.71
4.76
238.39
196.40
1 92.43
1 37.08
55.02
3.92
. 10
55.41
22.63
55.35
4.98
49.61
.76
3.97
41 .99
41.99
234.1 1
188.60
13 1 .35
64.51
66.84
3.72
53.53
13.97
45.51
31 .36
14.15
.95
1 999
3.27
80.85
18.61
25.48
8.28
17.20
4.91
246.86
201.68
1 97.01
140.05
54.68
3.53
. 10
58.39
23.35
56.96
4.53
51 .91
.52
4.67
45.18
45.18
244.43
197.47
137.70
67.77
69.93
3.43
56.34
14.72
46.96
32.48
14.48
1 .05
37
Azerbaijan 91 2
1994 1995 1996 1997 1 998 1999f
Millions of Manat/ Year Ending December 3 1
Summary Table Consolidated Central Government
Total Revenue and Grants (A. I) . . . . . 479,704 1 ,920,245 1 ,960,770 2,402,031 3,143,024 3,380,172 2 Total Revenue (A. II) .......................... 479,704 1 ,920,245 1 ,881,015 2,350,032 3,076,024 3,316,972
3 Current Revenue (A.III) ..................... 479,704 1 ,920,245 1 ,881,015 2,350,032 3,076,024 3,316,972
3.1 Tax (A.IV) ..... . ...... . .................. . . . ........... 478,851 1 ,91 5,520 1 ,792,773 2,237,535 2,905,166 3,136,507
3.2 Nontax (A.V) .................... . . . ................. 853 4,725 88,242 1 12,497 1 70,858 180,465
4 Capital Revenue (A. VI) .............. .. . . . . . 5 Grants (A. VII) ...................................... 79,756 52,000 67,000 63,200
5.1 Curr.(A1 7 . 1 + A1 8.1 + A 1 9. 1 ) ........... 38,000 5.2 Cap.(A1 7 .2+A1 8.2 + A 1 9.2) ............ 41 ,756 52,000 67,000 63,200
6 Total Exp. & Lend-Repay (C.I) ........ 688,911 2,465,274 2,366,665 2,743,875 3,766,021 3,859,635
7 Total Expenditure (C.II) ... . ................. 688,91 1 2,254,334 2,283,635 3,028,574 3,993,139 4,260,943
8 Current Expenditure (C.III) ............... 640,215 2,1 13,767 2,1 59,839 2,518,064 3,148,385 3,526,748
9 Capital Expenditure (C.IV) ................ 48,696 1 40,567 1 23,795 510,51 1 844,754 734, 195
10 Lending minus Repay (C.V) ............. 210,940 83,030 -284,699 -227,1 18 -401,308
1 1 Overall Deficit/Surplus ( 1 -6) . . . . . . . . . . . . -209,207 -545,029 -405,895 -341 ,844 -B22,997 -479,463
12 Financing (D. I or E.l) ( = -1 1 ) ........... 209,207 545,029 405,895 341 ,844 622,997 479,463
1 3 Abroad (D. I l l or E . I l l ) ......................... 1 4 Domestic (D.II or E.ll) .. . . . . . . ................
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants (I I +VII) .. . 479,704 1 ,920,245 1 ,960,770 2,402,031 3,143,024 3,380,172
II Total Revenue ( I l l+ VI) ..................... 479,704 1 ,920,245 1 ,881,015 2,350,032 3,076,024 3,316,972
Ill Current Revenue (IV+ V) ................. 479,704 1 ,920,245 1 ,881 ,015 2,350,032 3,076,024 3,316,972
IV Tax Revenue .. . . . . ................................. 478,851 1 ,91 5,520 1 ,792,773 2,237,535 2,905,166 3,136,507
Tax on Inc., Profits, Cap. Gains ...... 83,969 591 ,073 382,452 479,904 645,469 725,415
1 . 1 Individual . ... .. . ...... . . .. . . . . ........... . . . . . . . . ... . . . . 180,136 265,282 344,933
1 .2 Corporate ... . . . . . . . . . ........... ..... ......... . ........ 67,709 41 9,047 332,452 266,882 360,1 1 5 380,482
1 .3 Other Unalloc. Taxes on Inc . .......... 16,260 1 72,026 50,000 32,886 20,072
2 Social Security Contributions .... . . . . . . . 446,905 548,822 723,940 733,003
2.2 Employers ... . . . . . . . . . . . . . . . . . . . . . . . . . . .......... ... . . 431 ,905 532,700 705,940 713,003
2.4 Oth. Unalloc. Soc. Sec. Contrib . . .... 15,000 16,122 1 8,000 20,000
3 Taxes on Payroll or Work Force ..... 7,000 8,878 1 0,250 1 1 ,600
4 Taxes on Property ................ . . . . .......... 4,900 30,800 18,855 35,647 72,850 59,718
4.1 Recur. Taxes on lmmov. Prop . ....... 4,900 30,800 1 8,855 18,733 34,494 23,062
4.2 Recurrent Taxes on Net Wealth ..... 16,914 38,356 36,656
5 Dom. Taxes on Goods & Serv ..... . . . 146,078 651 ,383 525,161 967,61 6 1 ,1 72,657 1 ,323,771 5.1 Gen. Sales, Turnover or V.A.T.. . . . .. . 30,709 269,990 199,216 479,085 603,206 692,624 5.2 Excises ... . . . . . . . . . . . . . . . . . . ............................. 1 15,232 291 ,395 230,945 1 77,018 237,966 377,173
6 Taxes-lnternat'l Trade, Transac .. . . . . 243,904 642,264 412,400 196,668 280,000 283,000 6.1 Import Duties .. . . . . . . ..................... .......... 40,000 1 63,887 264,400 150,846 280,000 283,000 6.2 Export Duties ....................................... 310,125 148,000 45,822
7 Other Taxes .... . . . . . . . . . . . . . . . . . . . . .................
v Nontax Revenue .......... . . . ....... ... . ......... 853 4,725 88,242 1 12,497 1 70,858 180,465 8 Entrepren. & Property Income ... . . . . . 389 1 ,625 24,500 25,000 39,280 88,868
VI Capital Revenue .. . . . . . . . ........................
VII Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . .. . . . . . . 79,756 52,000 67,000 63,200 1 7 From Abroad .... . . . . ....... ...... . . . . . . . . . . . . . . ..... 79,756 52,000 67,000 63,200 1 7. 1 Current . . . . . . . ........................................... 38,000 1 7.2 capital . . . . . . . . ...... . . . . . ............... . . .. ... . . . . ....... 41 ,756 52,000 67,000 63,200
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( =C.II) ................. 688,91 1 2,254,334 2,283,635 3,028,574 3,993,139 4,260,943 General Public Services ..... . . . . . . . . . . . . . . . 44,828 369,701 1 1 4,631 356,251 249,949 255,252
2 Defense ..... . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 48,339 443,071 312,172 357,838 463,067 472,071 3 Public Order & Safety ... . . . . . . . . . . . . . . . . . . . . . 70,907 239,831 222,078 256,356 380,237 482,881 4 Education .... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20,746 1 09,349 96,321 1 16,952 140,792 136,313 5 Health .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ................... 7,327 29,195 35,055 149,416 45,050 34,712
3 8 Government Finance Statistics Yearbook 2002
Azerbaijan 912
1994 1995 1996 1997 1998 19991
Millions of Manat/ Year Ending December 31
6 Social Security & Welfare ................. 87,312 456,219 926,725 964,900 1 ,227,275 1 ,412,071 7 Housing & Commun. Amenities .. . . . . 696 1 ,404 1 ,328 1 ,528 1 ,684 1 ,529 8 Recr., Cultr., Relig. Affrs . ..... . . . . . . . . ... . . 56,81 8 37,743 39,092 52,377 61 ,375 54,677
9-13 Econ. Affairs & Services . . . . . . . .. . . . . . . . . . . 137,355 318,191 237,071 358,41 8 418,370 362,385 9 Fuel & Energy .............. . . . . . . . . . . . . . . . . . . . . . . . 1 ,944 10 Agric., Forestry, Fishing, Hunt. . . . . . . . . 74,555 1 80,676 1 23,528 1 51 ,708 160,516 169,705 1 1 Mining, Manufc. & Construct. . . . . . . . . . . 48,984 136,753 76,176 1 21 ,879 1 77,499 125,545 1 2 Transportation & Communication . . . 1 1 , 126 29,400 45,600 56,000 56,000 1 3 Oth. Econ. Affairs & Serv . . . . . . . . . . . . . . . . . 746 762 7,967 39,231 24,355 1 1 ,135 1 4 Other Expenditures .. . . . . . . . . . . . . . . ........ . . . . 1 14,583 249,630 332,257 468,907 1 ,083,401 1 , 122,017
of which: Interest Payments . . . . . . . . . . 49,184 71 ,200 61 ,392 81 ,836
Adjustment to Total Expenditure . . . . -33,095 -52,369 -78,061 -72,965
Table C. Expenditure and Lending Minus Repayments by Economic Type Consolidated Central Government
Tot. Exp. & Lend-Repay (I I +V) . . . . . . 688,91 1 2,465,274 2,366,685 2,743,875 3,768,021 3,859,635
II Total Expenditure (II I + IV) .. . . . . . . . . . . . . . . 688,91 1 2,254,334 2,283,635 3,028,574 3,993, 1 39 4,260,943
Ill Current Expenditure ............ . . . . . . . . . . . . . .. 840,215 2,1 13,767 2,159,839 2,518,064 3,148,385 3,526,748 1 Expenditure on Goods & Serv . . . . . . . . 447,626 1 ,247,685 940,160 1 ,100,755 1 ,301 ,553 1 ,332,206 1.1 Wages and Salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . 86,010 184,1 13 249,064 316,508 383,051 487,006 1.3 Other Purch. of Goods & Serv . . . . . . . . 352,143 1 ,037,735 691 ,096 784,247 918,502 836,168 2 Interest Payments . . . . . ......... . . . . . . ........ . . 49,164 71 ,200 61 ,392 81 ,836 3 Subsidies & Oth. Curr. Trans!. . . . . . . . . 191 ,589 860,247 1 , 170,515 1 ,346,109 1 ,785,440 2,1 12,706 3.1 Subsidies ........ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 820 982 834 3.2 Trans!. to Oth. Lev. Nat. Govt . . . . . . . . . 121 ,147 195,128 245,357 331 ,388 474,237 600,720 3.3-4 Trans!. to Nonpft. lnst. & Houshld. 63,046 401,951 923,158 981 ,097 1 ,259,992 1 ,463,145 3.5 Transfers Abroad .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,396 263,168 2,000 32,804 50,229 48,007
IV Capital Expenditure .. . . . . . . . . . . . . . . . . . . . . . . . . . . 48,696 1 40,567 123,795 510,51 1 844,754 734,195 4 Acquis. of Fixed Cap. Assets . . . . . . . . . . 48,218 138,995 123,795 1 86,844 276,982 218,375 5 Purchases of Stocks . . . . . . . . . . . . . . . . . . . . . . . . . . 280,133 487,524 454,422 7 Capital Transfers .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 478 1 ,572 43,534 80,248 61 ,398 7.1 Domestic . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . ...... 478 1 ,572 43,534 80,248 61 ,398
v Lending minus Repayments ... . . . . . . . .. 210,940 83,030 -284,699 -227,1 1 8 -401 ,308 8 Domestic . . . . . . . . . . . . . . . . . . . . . . . . ........... . . . . . . . . . . . . 210,940 83,030 -284,699 -227,1 1 8 -401,308 8.1 To Other Levels of Nat. Govt . . . . . . . . . . 223,308 150 8.2 To Nonfin. Pub. Ent. . . . . . . . . . . . . . . . . . . . . . . . . . . -450,426 -401,458 8.3-4 To Financial lnst. & Other ... . . . . . . . . . . . . . 210,940 83,030 -284,699
Table L. Local Governments
A. Revenue and Grants Total Revenue & Grants ( I I+ VII) . . . 233,067 749,507 782,634 997,582 1 , 137,133 1 , 192,816
II Total Revenue ( I I I + VI) . . . . . . . . . . . . . . . . . . . . . 1 1 1 ,920 554,379 537,277 686,194 682,896 592,096
Ill Current Revenue (IV + V) .. . . . . . . . . . . . . . . . 1 1 1 ,920 554,379 537,277 686,194 682,896 592,096 IV Tax Revenue ( 1 -7) .. .. . . . . . . . . . . . . .. . . . . . . . . . . . 1 09,973 534,779 475, 1 19 640,868 630,023 496,096
Tax on Inc., Profits, Cap. Gains . . . . . . 47,987 347,959 335,415 253,896 268,531 209,585
1 .1 Individual ... .. . .... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27,741 1 53,552 218,700 107,284 1 1 5,718 120,067
4 Taxes on Property ... . .. .......... . . . ..... . . . . . . 1 75 10,000 7,219 14,953 39,150 33,282
5 Dom. Taxes on Goods & Serv . . . . . . . . 61,81 1 1 76,820 132,485 325,685 252,739 221 ,203
3,6,7 Other Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .......... 46,332 69,603 32,026
v Nontax Revenue (8- 1 2) ...... . ......... . . .. 1 ,947 1 9,600 62,158 25,328 32,873 96,000
9,10 Fees, Sales, Fines . . . . . . . . .. . . . .. . . . . . . . . . . . ... 882 10,000 43,200 16,421 21 ,495 71 ,000
12 Other Nontax Revenue .. . . . . . . . . . . . . . . . . . . . 1 ,065 9,600 18,958 8,907 1 1 ,378 25,000
VI Capital Revenue .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . VII Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 121 , 147 1 95,128 245,357 331 ,388 474,237 600,720
18 From Other Levels of Nat. Govt . . . . . 121 , 147 195,126 245,357 331 ,388 474,237 600,720
B. Expenditure by Function Total Expenditure ( =C.II) ... .... ...... . . .. 233,067 749,507 782,634 997,582 1 , 137,133 1 , 192,816
General Public Services . . . . . . . . . . . . . . . . . . . . 5,915 21 ,335 25,407 41,269 48,631 61,974
4 Education ... . . .. . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 107,919 372,360 403,932 534,880 685,050 723,900
5 Health . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . 66,321 1 95,090 1 79,744 208,459 245,093 185,688
6 Social Security & Welfare . . . . . . . . . . . . . . . . . 1 ,814 8,794 8,964 1 0,753 13,251 13,907
7 Housing & Commun. Amenities . . . . . . 1 7,901 31,178 62,106 82,780 84,886 94,184
8 Recr., Cultr., Relig. Affrs . . . . . . . . . . . . . . . . . . . 18,838 34,242 36,903 42,886 50,072 45,790 10 Agricult., Forestry, Fish., Hunt. . . . . . . . . 778 2,019 2,1 56 2,695 3,374 3,991
2002 Government Finance Statistics Yearbook 39
Azerbaijan 912
1994 1 995
1 2 Transportation & Communication ... 13,581 84,489 1 4 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C. Expenditure and Lending Minus Repayments by Economic Type
I Tot. Exp. & Lend-Repay. (I I +V) ..... 233,067 749,507 II Total Expenditure ( I I I+ IV) ................ 233,067 749,507 Ill Current Expenditure ( 1 -3) ................. 222,667 732,745 1 Expenditure on Goods & Serv . ....... 209,238 648,499
1 .1-2 Wages & Sal. & Emplr. Contrib . ..... 135,800 290,886 1.3 Other Purch. of Goods & Serv ........ 73,438 357,613 3 Subsidies & Other Curr. Transf . . ..... 13,429 84,246 IV Capital Expenditure (4-7) ................. 10,400 16,762 4,5,6 Stocks, Land, Fixed Cap. Assets ... 10,400 1 6,762
5.1 1 DEFICIT /SURPLUS (A.I-C.I) . . . . . . . . . . .
40
1996 1997 1998 1 9991
Millions of Manat/ Year Ending December 31
63,422
782,634 782,634 743,81 5 680,863 386,049 294,814
62,952 38,819 38,819
73,860 6,776 5,382 58,000
997,582 1 , 137, 133 1 , 192,816
997,582 1 , 137,133 1 , 192,816
956,072 1 ,084,616 1 ,161 ,539
868,201 1 ,063,639 1 ,076,934
560,747 735,164 747,650
307,454 328,475 329,284
87,871 20,977 84,605
41,510 52,517 31 ,277
41,510 52,517 31 ,277
Government Finance Statistics Yearbook 2002
Summary Table Budgetary Central Government
1 Total Revenue and Grants (A. I) .... . 2 Total Revenue (A. I I) .......... ............... . 3 Current Revenue (A.III) ... ................. . 3.1 Tax (A.IV) ................. . . . ........................ . 3.2 Nontax (A.V) ..... ................... . .............. . 4 Capital Revenue (A. VI) .................... . 5 Grants (A.VII) .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.1 Curr.(A17.1 + A1 8. 1 + A 1 9. 1 ) .......... . 5.2 Cap.(A1 7.2 +A1 8.2+A1 9.2) ... . . . . . . . . .
6 Total Exp.& Lend-Repay(C.I) ......... . 7 Total Expenditure (C.II) .................... . 8 Current Expenditure (C.III) .............. . 9 Capital Expenditure (C.IV) ............. . . . 10 Lending minus Repay (C.V) ............ .
1 1 Overall Deficit/Surplus ( 1 -6 ) ........... .
1 2 Financing (D.I or E.l) ( = - 1 1 ) ........ .. . 1 3 Abroad (D. I l l o r E . I l l ) ........................ . 1 4 Domestic (D.II o r E.ll) .................. .. .. . .
Memorandum Item:
1 5 Govt. Debt End Period (F.I) ............ .
II
Ill
IV
Table A. Revenue and Grants Budgetary Central Government
Total Revenue & Grants(I I + VII) ... .
Total Revenue ( I l l+ VI) ... ................. .
Current Revenue (IV+ V) ............ . . . . .
Tax Revenue ...................................... . Tax on lnc.,Profits, Cap.Gains ........ .
2 Social Security Contributions .......... .
3 Taxes on Payroll & Work Force ... . . .
4 Taxes on Property ... . . . . . . .................... . 4.1 Recur. Taxes on lmmov. Prop . . . . . . . . 4.4 Taxes-Financ. & Cap. Transact. .... .
5 Dom. Taxes on Goods & Serv . . ..... . 5.2 Excises ................................................. .
6 Taxes-lnternat'l Trade, Transac ... . . . 6.1 Import Duties .... . . . . . . . . . . . . ...................... . 6.2 Export Duties ... . . . . . . . . ........................... .
7 Other Taxes ........ .......... . . . .......... . . ....... .
v 8 9 10 1 2
V I 1 3 1 4 1 5
Adjustment to Tax Revenue ........... .
Nontax Revenue ................................ . Entrepren. & Property Income ....... . Adm.Fees,Chges,Nonind.Sales ...... . Fines and Forfeits ............................. . Other Nontax Revenue .................... .
Capital Revenue ................................ . Sales of Fixed Capital Assets ........ . Sales of Stocks .......... ........................ . Sales of Land & lntang. Assets ..... .
VII Grants ............................ . . .. . ......... . . . . . .... . 18 From Other Levels of Nat. Govt . . . . . 18.1 Current ................................................. .
2
Table B. Expenditure by Function Budgetary Central Government
Total Expenditure ( =C.II) . . . . . . . . . . . . . . . . . General Public Services ..... .............. . Defense .................... . . . . ............ . . .. ....... .
1 992
534.6 533.2 533.1 479.8
53.3 .1
1 .4 1 .4
616.4 591.5 530.7 60.9 24.9
-81.8
81.8 -4.6 86.4
952.3
534.6
533.2
533.1
479.8
32.7 16.8 15.9
9.7 9.7
310.3 266.9
132.2
-5.1
53.3 17.6 34.2
1 .5
.1
.1
1 .4 1 .4 1 .4
591.5 79.2 19.3
2002 Government Finance Statistics Yearbook
1993
531.7 531.7 531.5 476.0
55.5 .2
622.0 582.2 531.4
50.8 39.8
-90.3
90.3 -14.6 104.9
1 ,064.7
531.7
531.7
531.5
476.0
27.5 20.0
7.5
7.5 7.5
317.5 266.2
127.3
-3.8
55.5 16.6 37.7
1 .2
.2
.2
582.2 93.7 19.9
1994
609.9 606.2 605.6 544.8
60.8 .6
3.6 3.6
642.7 605.5 556.7 48.8 37.2
-32.8
32.8 -9.6 42.4
1 ,136.3
609.9
606.2
605.6
544.8
40.3 19.2 21.1
9.4 9.4
364.9 299.5
1 38.7
-8.5
60.8 1 9.6 40.2
1 .0
.6
.6
3.6 3.6 3.6
605.5 69.6 20.3
1995 1996 1997 1998
Millions of Dollars/ Year Ending December 3 1
669.6 665.6 656.3 594.8
61.5 9.3 4.1 4.1
682.5 658.4 588.3
70.2 24.1
-12.9
12.9 -10.1 23.0
1 ,1 65.8
669.6
665.6
656.3
594.8
68.0 19.1 48.9
8.9 8.9
375.8 305.6
145.6
-3.5
61.5 14.2 45.3
.9 1 . 1
9.3
4.0 5.3
4.1 4.1 4.1
658.4 75.7 20.7
686.4 685.9 685.2 615.3
69.9 .7 .5 .5
749.8 719.7 650.1
69.5 30.1
-63.4
63.5 -13.8 77.3
1 ,235.1
686.4
685.9
685.2
615.3
56.7 32.0 24.7
1 1 .2 1 1 .0
393.6 319.7
159.5
-5.7
69.9 25.4 43.9
.6
.7
.7
.5
.5
.5
719.7 107.1
19.9
729.5 729.0 727.7 658.3
69.4 1 .3
.5
.5
864.8 829.3 698.9 130.4 35.5
-135.3
135.3 17.1
1 1 8.2
1 ,375.6
729.5
729.0
727.7
658.3
55.2 24.8 30.4
10.5 10.4
426.6 345.6
169.4
-3.4
69.4 23.3 45.5
.5
1 .3
1 .3
.5
.5
.5
829.3 105.7 25.5
761.3 761.3 760.1 681.4
78.7 1 .2
842.6 807.2 725.3 82.0 35.4
-81.3
81.3
-4.5
85.8
1 ,431.7
761.3
761.3
760.1
681.4
68.0 30.5 37.6
12.7 12.2
435.3 347.4
175.7
-10.4
78.7 28.8 49.0
.9
1 .2
1 .2
807.2 1 1 0.2
25.4
1999
869.1 869.1 868.8 793.3
75.5 .3
9 19.7 884.4 787.6 96.8 35.3
-50.6
50.6 1 5.4 35.2
1 ,509.2
869.1
869.1
868.8
793.3
66.5 29.7 36.8
10.1 9.8
492.6 398.4
227.2
-3.1
75.5 25.5 49.0
.6
.3
.3
884.4 1 39.7 40.5
Bahamas, The 313
2000
937.2 937.2 937.2 862.5
74.7
950.0 916.2 81 7.3 98.9 33.8
-12.9
12.9 9.3 3.6
1 ,514.4
937.2
937.2
937.2
862.5
90.5 31.3 59.2
13.4 13.1
51 2.4 410.7
251.6
-5.5
74.7 29.7 42.9
.7
916.2 139.6 30.1
2001
920.3 920.3 920.2 820.1 100.1
. 1
1 ,023.9 964.4 865.9
98.5 59.5
-103.6
103.6 6.6
97.0
1 ,603.0
920.3
920.3
920.2
820.1
73.4 32.3 4 1 . 1
13.5 13.4
514.8 41 1 .3
219.5
-1 .1
1 00.1 21.2 77.6
.6
.7
.1
.1
964.4 146.6 28.1
4 1
42
Bahamas, The 313
3 Public Order & Safety ....................... . 4 Education ................................. . ........... .
5 Health . . . . . . . . ............ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Social Security & Welfare ................ . 7 Housing & Commun. Amenities ..... . 8 Recr.,Cultr.,Relig.Affrs . . ........ . ..... .. .... .
9·13 Econ. Affairs & Services ... . . . . . . . . . . . . . . . . 9 Fuel & Energy . .......... . . . . . . . . . . . . . . . . . . . . . . . . ..
10 Agric.,Forestry,Fishing,Hunt. . . . . . . . . . . . .
1 1 Mining, Manufc., & Construct. . . ...... . 1 2 Transportation & Communication . . . 1 3 Oth. Econ. Affairs & Serv . . .............. . 14 Other Expenditures .. . . . . . . . . . ................ .
of which: Interest Payments ....... .
Adjustment to Total Expenditure ... .
Table C. Expenditure and Lending minus Repayments by Economic Type Budgetary Central Government
Tot.Exp.& Lend-Repay( I I + V) ......... .
II Total Expenditure (I I I + IV) ............... .
Ill Current Expenditure .......................... . Expenditure on Goods & Serv . . ..... .
1 .1 Wages and Salaries .......................... . 1 .2 Employer Contributions ........ . . .......... . 1 .3 Other Purch.of Goods & Serv . ....... . 2 Interest Payments ... . . . . . . . . ................. .. 3 Subsidies & Oth. Curr. Trans! . ....... . 3.1 Subsidies .... . . ............. . . . . . . . . . ................. .
3.2 Transf.to Oth.Lev.Nat.Govt . . . . . . . . . . . . . .
3.3·4 Transf.to Nonpft.lnst.& Houshld . . .. . 3.5 Transfers Abroad ....... ................ . . . . . . .. .
IV Capital Expenditure ........................... . 4 Acquis. of Fixed Cap. Assets .... . . . . . . 5 Purchases of Stocks .. . . . . . . . ................ . 6 Purch. of Land & lntang. Assets .... . 7 Capital Transfers ........ ....................... . 7.1 Domestic .. . . . . . . . . . . . . . . . . . . ... ....................... . 7.1.1 To Other Levels of Nat. Govt . . . . . . . . . .
V Lending minus Repayments ........... . 8 Domestic . . . . . . . . . . . . . . . . . . . . .......................... .
8.1 To Other Levels of Nat. Govt . . . . . . . . . .
8.3·4 To Financial lnst. & Other ............... .
II 1 2 3
4
Ill 6
7 8
I I
Table D. Financing by Type of Debt Holder Budgetary Central Government
Financing (1 1 + 1 1 1) ................... . . . . ........ .
Domestic Financing . . . . . . . .. . ........ . ....... . From Other General Govt . .............. .
From Monetary Authorities ..... . . . . . . . . . . From Deposit Money Banks ........... . Other Domestic Financing .............. .
Financing Abroad .............................. . From lnternat'l Develop. lnstit... . . . . . . From Foreign Governments ............ .
Other Borrowing Abroad .................. .
Table E. Financing by Type of Debt Instrument Budgetary Central Government
Financing ( = D.I) .............................. ..
Domestic Financing ( = D.I I) . . . . . ....... . Long-term Bonds ............................... .
1992
58.2
121.8
84.8
25.8
8.9
122.2
1 1 .8
38.1
72.3
71.2
71.2
616.4
591.5
530.7
417.5
295.9
121 .6
71.2
42.0
.4
36.7
4.9
60.9
28.1
1.2
31.6
31.6
24.9
24.9
24.9
81.8
86.4
13.1
23.1
50.2
-4.6
3.3
-7.9
81.8
86.4
90.3
1993
59.3
1 26.3
78.5
26.1
9.2
92.2
10.1
16.0
66.1
77.1
77.1
622.0
582.2
531.4
403.4
301.5
101 .9
77.1
50.9
.2
2.0
43.9
4.8
50.8
42.4
.8
7.6
7.6
39.8
39.8
39.8
90.3
1 04.9
-22.5
88.2
39.2
-14.6
-.2
-14.4
90.3
1 04.9
78.0
1994
65.5
1 18.0
91.4
28.7
8.7
124.2
1 1 .2
1 1 .6
101 .4
79.1
79.1
642.7
605.5
556.7
423.0
321.0
1 02.0
79.1
54.6
.2
4.0
47.6
2.8
48.8
45.3
1 .7
1 .8
1 .8
37.2
37.2
37.2
32.8
42.4
29.0
-50.7
64.1
-9.6
1 .0
10.0
-20.6
32.8
42.4
89.0
1995 1996 1997 1998 1999 2000 2001
Millions of Dollars/ Year Ending December 3 1
67.9
1 1 9.6
93.6
34.8
9.7
1 55.3
1 1 .0
15.8
1 28.5
81.2
81.2
682.5
658.4
588.3
441.5
322.7
4.5
1 1 4.3
81.2
65.6
5.4
14.4
42.5
3.3
70.2
60.6
2.2
7.4
7.4
5.9
24.1
24.1
24.1
12.9
23.0
9.4
14.5
-.9
-10.1
3.5
-.6
-13.0
12.9
23.0
47.0
75.2
125.7
100.1
41.8
9.4
153.1
10.4
14.9
127.8
87.4
87.4
749.8
719.7
650.1
480.4
324.5
9.2
1 46.7
87.4
82.3
1 1 .0
21.6
45.2
4.5
69.5
49.9
1 .9
8.9
8.8
8.8
7.6
30.1
30.1
30.1
63.5
77.3
1 1 .0
-10.2
76.5
-13.8
.3
-1 .1
-13.0
63.5
77.3
79.7
88.4
1 50.5
1 1 3.8
43.1
10.5
1 97.6
1 1 .6
17.1
168.9
94.0
94.0
864.8
829.3
698.9
521.4
356.9
10.1
1 54.4
94.0
83.5
1 4.0
12.8
51 .6
5.1
130.4
92.1
1 .0
24.5
12.8
12.8
1 1 .1
35.5
35.5
35.5
135.3
1 18.2
-22.6
34.5
106.3
17.1
-3.7
-8.3
29.2
135.3
1 1 8.2
133.0
85.7
158.0
128.5
48.9
1 1 .8
139.7
1 1 .6
15.1
1 1 3.0
99.1
99.1
842.6
807.2
725.3
547.1
373.9
10.0
163.2
99.1
79.0
8.1
8.7
56.5
5.8
82.0
56.6
.7
18.1
6.6
6.6
4.8
35.4
35.4
35.4
81.3
85.8
-79.9
105.8
60.0
-4.5
1 .0
-5.5
81.3
85.8
66.0
96.9
165.7
133.5
54.7
1 1 .9
1 45.9
1 1 .7
15.6
1 1 8.5
95.6
95.6
919.7
884.4
787.6
550.1
369.0
10.7
1 70.4
95.6
141.9
62.1
9.3
64.2
6.3
96.8
56.5
.4
33.8
6.1
6.1
4.2
35.3
35.3
35.3
50.6
35.2
1 1 .2
27.7
-3.7
1 5.4
2.1
13.3
50.6
35.2
72.5
1 04.4
181 .5
1 48.6
61.0
1 1 .3
1 48.9
13.1
22.7
1 13.1
90.7
90.7
950.0
916.2
81 7.3
520.1
342.4
10.1
167.6
90.7
206.5
1 1 5.1
10.4
75.8
5.3
98.9
58.3
30.9
9.8
9.8
4.0
33.8
33.8
33.8
12.9
3.6
55.8
-36.1
-16.1
9.3
9.5
-.2
12.9
3.6
.8
107.3
187.3
156.7
61.5
9.4
164.0
1 1 .7
22.8
129.5
103.5
103.5
1 ,023.9
964.4
865.9
557.0
362.7
9.5
184.8
103.5
205.4
1 1 3.4
14.9
71.4
5.7
98.5
69.2
25.4
3.9
3.9
.7
59.5
59.5
59.5
1 03.6
97.0
61.7
83.6 -48.3
6.6
12.1
-5.5
1 03.6
97.0
22.2
Government Finance Statistics Yearbook 2002
1992
2 Short-term Bonds and Bills .............. 3 Long-term Loans n.e.c . ..................... -3.9
4 Short-term Loans & Adv. n.e.c . ...... -4.1
5 Other Domestic Liabilities ................ -4.5 6 Changes in Cash, Deposits, etc . . ... 8.6
Ill Financing Abroad ( =D.III) .... .... . . . . . . . -4.6
7 Long-term Bonds ................................ 6.0
9 Long-term Loans n.e.c . . .................... -10.6
Table F. Outstanding Debt Budgetary Central Government
(at End of FISCBI Year)
Total Debt ( 1 1+ 111) .............................. 952.3
II Domestic Debt ...... .............................. 827.1
Ill Foreign Debt . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . 125.2
2002 Government Finance Statistics Yearbook
1993 1994
1 5.0
32.9 -7.8
-12.2 -19.6
-14.7 -1.5
5.9 -17.7
-14.6 -9.6
10.0
-24.6 -9.6
1 ,064.7 1 ,136.3
954.1 1 ,035.2
1 1 0.6 101.1
Bahamas, The 313
1995 1996 1 997 1998 1999 2000 2001
Millions of Dollars/ Year Ending December 31
8.5 36.1
-12.3 -12.0 -7.7 -8.9 -7.7 -4.9 20.2
21.3 20.5 2.5 -1.4 -9.0 23.9 32.1
-31.3 -3.5 4.7 18.7 -22.3 -8.4 -35.8
-1.7 -15.9 -14.3 1 1 .5 1 .7 -7.8 22.2
-10.1 -13.8 1 7.1 -4.5 15.4 9.3 6.6
40.0
-10.1 -13.9 -22.9 -4.5 15.4 9.3 6.6
1 , 165.8 1 ,235.1 1 ,375.6 1 ,431.7 1 ,509.2 1 ,514.4 1 ,603.0
1 ,074.9 1 , 158.1 1,281.4 1 ,342.0 1 ,403.5 1 ,399.4 1 ,481.3
90.9 77.0 94.2 89.7 105.7 1 1 5.0 1 2 1 .7
43
44
Bahrain, Kingdom of 419
Summary Table Consolidated Central Government
1 Total Revenue and Grants (A. I) .. .. . 2 Total Revenue (A. I I ) . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Current Revenue (A.III) .. ... . . .. ........... .
3.1 Tax (A.IV) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.2 Nontax (A.V) ....... . . . . . . . . . . . . . . .. . . . . . . . . . . ...... . 4 Capital Revenue (A. VI) . . . . . . . ............. . 5 Grants (A. VII) . . . . . . . . . . . . . . . . . .......... . . . . . . .... . 5.1 Curr.(A1 7. 1 +A1 8. 1 +A1 9. 1 ) .......... .
5.2 Cap.(A1 7 .2 +A1 8. 2 +A1 9.2 ) ...... . . . .. .
6 Total Exp.& Lend-Repay(C.I) ..... . ... . 7 Total Expenditure (C. I I ) .................... .
8 Current Expenditure (C. I l l ) .. ...... ...... .
9 Capital Expenditure (C.IV) ............... . 10 Lending minus Repay (C.V) ......... . . . .
1 1 Overall Deficit/Surplus ( 1 -6) . .. . . . . . ... .
1 2 Financing (D.I o r E. l) ( = - 1 1 ) . . . . . . . . . . . 1 3 Abroad (D.I I I or E . I l l) ... . . . . . . . . . ......... . . . .
1 4 Domestic (D. I I o r E.l l) ....................... .
Memorandum Item:
1 5 Govt. Debt End Period (F. I ) .. . . . . . . . . . . .
Summary Table Budgetary Central Government
Total Revenue and Grants (A. I) . . . . .
2 Total Revenue (A. I I ) ......................... . 3 Current Revenue (A.III) . . . . . . .............. .
3.1 Tax (A.IV) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ....... ..... . . . 3.2 Nontax (A.V) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Capital Revenue (A.VI) ................... .. 5 Grants (A. VII) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.2 Cap.(A1 7 .2+A1 8.2 +A1 9.2) .. .. ... . .. . .
6 Total Exp.& Lend-Repay(C.I) . . . . . . . . . . 7 Total Expenditure (C.II) . . . . . . . . ............ . 8 Current Expenditure (C. I I I ) . . . . . . . . . . . . . . . 9 Capital Expenditure (C. IV) . . . . . . . . . . . . . . . . 10 Lending minus Repay (C.V) ............ .
1 1 Overall Deficit/Surplus ( 1 -6) ........... .
1 2 Financing (D. I o r E . I ) ........................ .
1 3 Abroad (D. I l l or E. I l l ) ........ . . . . . . . . . . . . . . . . . 1 4 Domestic (D. I I or E . I I) ..... . . . ............... .
Memorandum Item:
1 5 Govt. Debt End Period (F. I) . . . . . . . . . . . . .
1 2 3 3.1 6
7 8 9 1 1 1 2 1 4
I I
I l l
Summary Table Central Govt • Soc. Security Funds
Total Revenue and Grants (A.I) . . . . . Total Revenue (A. II) ....... . . . . . . ............ . Current Revenue (A. I I I ) ......... . . . . . . . . . . . . Tax (A.IV) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total Exp.& Lend-Repay(C.I) .. . . . . . . . . Total Expenditure (C. I I ) ............ . .. .. . . . . Current Expenditure (C.III) . . . .. . .. . .. . .. .
Capital Expenditure (C.IV) ............... . Overall Deficit/Surplus ( 1 -6) . .......... .
Financing (D. I or E. I) .......... . . . . . . . . . . . . . . . Domestic (D. I I or E.ll) ................ ....... .
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants(I I+VII) ... .
Total Revenue (I I I +VI) .................... .
Current Revenue (IV+ V) ................ .
1992
502.4
464.8
464.5
1 33.6
330.9
.3
37.6
37.6
617.5
548.7
423.7
1 25.0
68.8
-115.1
1 15.1
1 .0
1 14.1
380.5
465.1
427.5
427.2
96.3
330.9
.3
37.6
37.6
605.3
536.5
41 2.0
124.5
68.8
-140.2
140.2
1.0
139.2
380.5
37.3
37.3
37.3
37.3
1 2.2
12.2
1 1 .7
.5
25.1
-25.1
-25.1
502.4
464.8
464.5
1993
563.6
544.8
544.5
151 .6
392.9
.3
18.8
18.8
565.5
593.4
469.0
1 24.4
-27.9
-1.9
1 .9
2.3
-.4
378.3
516.6
497.8
497.5
104.6
392.9
.3
18.8
18.8
553.5
581.4
458.4
123.0
-27.9
-36.9
36.9
2.3
34.6
378.3
47.0
47.0
47.0
47.0
12.0
12.0
10.6
1 .4
35.0
-35.0
-35.0
563.6
544.8
544.5
1994
513.9
476.3
476.0
1 54.7
321.3
.3
37.6
37.6
572.2
623.4
489.8
1 33.6
-51.2
-58.3
58.3
1 .7
56.6
374.3
467.5
429.9
429.6
108.3
321.3
.3
37.6
37.6
550.8
602.0
473.2
128.8
-51.2
-83.3
83.3
1 .7
81.6
374.3
46.4
46.4
46.4
46.4
21.4
21.4
16.6
4.8
25.0
-25.0
-25.0
513.9
476.3
476.0
1995 1996 1 997 1 998 1 999 2000 2001
Millions of Dinars/ Year Ending December 3 1
564.2
526.6
525.2
168.4
356.8
1 .4
37.6
37.6
690.8
594.1
492.1
1 02.0
96.7
-126.6
1 26.6
4.1
122.5
373.6
501.3
463.7
462.3
105.5
356.8
1.4
37.6
37.6
668.8
570.1
472.2
97.9
96.7
-165.5
1 65.5
4.1
161 .4
373.6
62.9
62.9
62.9
62.9
24.0
24.0
19.9
4.1
38.9
-38.9
-38.9
564.2
526.6
525.2
634.3
615.5
615.2
180.1
435.1
.3
18.8
18.8
689.3
581.3
486.9
94.4
1 08.0
-55.0
55.0
.5
54.5
362.8
569.9
551.1
550.8
1 1 5.7
435.1
.3
18.8
18.8
671.5
563.5
469.9
93.6
108.0
-101.6
101.6
.5
101 .1
362.8
64.4
64.4
64.4
64.4
17.8
17.8
17.0
.8
46.6
-46.6
-46.6
634.3
615.5
615.2
680.1
633.2
633.1
1 54.7
478.4
.1
46.9
46.9
805.3
620.0
516.3
1 03.7
185.3
-125.2
1 25.2
.2
125.0
404.9
647.1
600.2
600.1
121 .7
478.4
.1
46.9
46.9
787.3
602.0
498.3
103.7
185.3
-140.2
1 40.2
.2
140.0
404.9
33.0
33.0
33.0
33.0
18.0
18.0
18.0
15.0
-15.0
-15.0
680.1
633.2
633.1
554.2
516.6
516.5
204.1
312.4
. 1
37.6
37.6
670.7
644.6
528.0
1 1 6.6
26.1
-1 16.5
1 1 6.5
16.6
99.9
492.1
481.8
444.2
444.1
131.7
312.4
.1
37.6
37.6
649.3
623.2
506.6
1 1 6.6
26.1
-167.5
167.5
16.6
150.9
492.1
72.4
72.4
72.4
72.4
21.4
21.4
21 .4
51.0
-51.0
-51.0
554.2
516.6
516.5
691.1
653.5
653.4
202.6
450.8
. 1
37.6
37.6
824.7
699.3
563.8
135.5
1 25.4
-133.6
133.6
20.2
1 1 3.4
589.8
613.3
575.7
575.6
124.8
450.8
.1
37.6
37.6
676.5
676.5
541 .0
135.5
-63.2
1 88.6
20.2
168.4
589.8
77.8
77.8
77.8
77.8
22.8
22.8
22.8
55.0
-55.0
-55.0
691.1
653.5
653.4
1 ,084.7
1 ,065.9
1 ,065.6
208.3
857.3
.3 18.8
1,018.7
777.0
576.7
200.2
241.7
68.0
-66.0
21.6
-87.6
877.3
1 ,003.6
984.8
984.5
127.2
857.3
.3
18.8
748.3
748.3
548.1
200.2
255.3
-13.6
21.6
-35.2
877.3
81.1
81 . 1
81.1
81.1
28.7
28.7
28.7
52.4
-52.4
-52.4
1 ,064.7
1 ,065.9
1 ,065.6
1 ,006.9
969.3
968.8
215.0
753.8
.5
37.6
1 ,037.8
826.6
653.8
172.8
21 1 .2
-30.9
30.9
1 1 .8
19.1
914.8
930.4
892.8
892.3
138.5
753.8
.5
37.6
796.3
796.3
623.5
1 72.8
134.1
7.7
1 1 .8
-4.1
914.8
76.5
76.5
76.5
76.5
30.3
30.3
30.3
46.2
23.2
23.2
1 ,006.9
969.3
968.8
Government Finance Statistics Yearbook 2002
IV Tax Revenue .... . . . .... . . . . . . . .................... . Tax on lnc.,Profits, Cap.Gains ... . . .. . .
1 .2 Corporate .................... . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Social Security Contributions .......... .
3 Taxes on Payroll & Work Force ..... .
4 Taxes on Property .............. . . . ......... . . . . 4.4 Taxes-Financ.& Cap. Transact. . . . . . . . .
5 Dom. Taxes on Goods & Serv . . ..... . 5.2 Excises ................................................. .
6 Taxes-lnternat'l Trade, Transac ..... . 6.1 Import Duties ......... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7 Other Taxes ... . . . . . . . . . . . . . . . . . . . . ................. .
V Nontax Revenue ................................ . 8 Entrepren. & Property Income ....... .
9 Adm.Fees,Chges,Nonind.Sales ...... . 1 0 Fines and Forfeits ............................. . 1 2 Other Nontax Revenue .................... .
VI Capital Revenue .. . . . . . . . . . . . . . ................. . 1 3 Sales o f Fixed Capital Assets .. . . . . . . .
1 4 Sales o f Stocks .................................. . 1 5 Sales o f Land & lntang. Assets ..... .
VII Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 7 From Abroad .. . . . . . . . . . . . . . . . . . . . .................. .
1 7.2 Capital ................. . . . . . . . . . . . . . . . . . ....... .. . ...... .
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( =C.II) .... .. . . . . . ... . . .
General Public Services ...... . . ....... .... . 2 Defense ... . . . . . . . .... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 Public Order & Safety ....................... .
4 Education ......... . . . . . . . . ...... . . . . .................. .
5 Health ................................................... .
6 Social Security & Welfare ................ . 7 Housing & Commun. Amenities ..... . 8 Recr.,Cultr. ,Relig.Affrs . . . . . . . . . . . ... . . . . . . . . .
9-13 Econ. Affairs & Services .................. . 9 Fuel & Energy . . . . . . . . . . . ......................... .
10 Agric.,Forestry,Fishing,Hunt. ........... . 1 1 Mining, Manufc., & Construct. .. ...... .
12 Transportation & Communication .. . 13 Oth. Econ. Affairs & Serv . .... . . . ........ . 14 Other Expenditures .. . . . . . .................... .
II
of which: Interest Payments ....... .
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay(II +V) ......... .
Total Expenditure (I I I + IV) ... . . . . . . . . . . . . .
I l l Current Expenditure .......................... .
Expenditure on Goods & Serv . ...... .
1.1 Wages and Salaries ................ . ......... .
1.2 Employer Contributions ..... . .... . . .. .. . . . . . 1 .3 Other Purch.of Goods & Serv . ....... .
2 Interest Payments ................. ........ .... .
3 Subsidies & Oth. Curr. Trans! . . ...... . 3.1 Subsidies ............................................. . 3.3-4 Transf.to Nonpft.lnst.& Houshld . .. . .
IV 4 7 7.1
Capital Expenditure ........................... .
Acquis. of Fixed Cap. Assets ......... . Capital Transfers ............................... . Domestic .............................................. .
1 992
1 33.6
22.7
22.7
37.3
3.2
3.1
3.1
18.6
1 .4
48.7
48.7
330.9
300.5
22.0
3.5
4.9
.3
.3
37.6
37.6
37.6
548.7
170.9
94.6
72.0
49.3
14.1
13.0
10.8
109.0
30.7
.8
1 .9
71.2
4.4
15.1
12.5
617.5
548.7
423.7
375.8
279.2
7.8
88.8
12.5
35.4
35.4
1 25.0
71.5
53.5
53.5
2002 Government Finance Statistics Yearbook
1993
151.6
25.0
25.0
47.0
3.2
4.1
4.1
22.3
1 .6
50.0
50.0
392.9
364.6
23.3
1 .8
3.2
.3
.3
18.8
18.8
18.8
593.4
199.3
94.4
76.4
52.8
12.0
1 7.8
10.5
103.7
34.0
.9
2.6
61.5
4.7
26.5
15.9
565.5
593.4
469.0
384.4
284.3
100.1
15.9
68.7
60.2
8.5
1 24.4
71.5
52.9
52.9
1994
1 54.7
28.9
28.9
46.4
4.1
4.0
4.0
20.4
1 .6
50.9
50.9
321.3
292.0
25.0
1 .8
2.5
.3
.3
37.6
37.6
37.6
623.4
203.8
96.3
77.7
55.9
24.3
10.4
10.1
1 1 9.9
49.0
1 .2
2.4
62.7
4.6
25.0
17.2
572.2
623.4
489.8
389.9
290.4
99.5
17.2
82.7
73.0
9.7
133.6
78.2
55.4
55.4
1995 1996 1997 1998
Millions of Dinars/ Year Ending December 31
168.4
23.3
23.3
62.9
4.4
2.8
2.8
27.4
1.7
47.6
47.6
356.8
325.7
26.3
2.9
1 .9
1 .4
1 .4
37.6
37.6
37.6
594.1
169.2
102.5
79.9
55.0
25.0
8.8
9.7
1 1 9.4
57.1
3.2
2.4
53.2
3.5
24.6
20.5
690.8
594.1
492.1
404.4
331.7
72.7
20.5
67.2
56.6
10.6
102.0
59.9
42.1
42.1
180.1
31.2
31.2
64.4
8.6
2.1
2.1
26.3
1 .7
47.5
47.5
435.1
402.2
28.6
2.5
1 .8
.3
.3
18.8
18.8
18.8
581.3
t106.5
1 08.5
t85.5
80.5
57.1
22.6
7.7
3.7
88.5
60.3
4.3
2.3
21.3
.3
20.7
1 9.9
689.3
581.3
486.9
416.8
342.1
74.7
19.9
50.2
36.6
13.6
94.4
54.2
40.2
40.2
1 54.7
31.9
31.9
33.0
10.5
4.2
4.2
19.6
1 .8
55.5
55.5
478.4
446.3
28.1
2.4
1.6
.1
. 1
46.9
46.9
46.9
620.0
73.8
109.0
91.4
84.8
61.2
24.4
22.3
10.5
121 . 1
89.1
4.4
3.5
23.4
.7
21 .5
21.5
805.3
620.0
516.3
436.1
362.8
73.3
21.5
58.7
42.9
15.8
103.7
59.1
44.6
44.6
204.1
34.4
34.4
72.4
1 1 .6
3.0
3.0
19.3
1 .9
63.4
63.4
31 2.4
277.6
31.2
2.4
1.2
.1
.1
37.6
37.6
37.6
644.6
97.7
1 1 1 .2
94.7
85.3
57.8
27.7
22.8
1 1 .8
1 1 1 .5
83.6
4.1
3.6
20.2
24.1
24.1
670.7
644.6
528.0
445.0
382.1
62.9
24.1
58.9
41.6
17.3
1 1 6.6
66.5
50.1
50.1
Bahrain, Kingdom of 419
1999
202.6
32.0
32.0
77.8
10.8
3.3
3.3
1 9.8
2.0
58.9
58.9
450.8
413.6
32.3
3.4
1 .5
. 1
.1
37.6
37.6
37.6
699.3
257.9
122.8
95.2
87.1
52.3
1 5.1
12.3
26.2
3.2
2.5
19.8
.7
30.4
30.4
824.7
699.3
563.8
467.8
391.0
76.8
30.4
65.6
46.9
18.7
1 35.5
77.2
58.3
58.3
2000
208.3
34.1
34.1
81 . 1
12.1
4.8
4.8
20.5
2.1
55.7
55.7
857.3
797.8
46.3
3.2
10.0
.3
.3
18.8
1 8.8
777.0
252.8
1 2 1 .0
96.5
99.8
60.8
37.0
21.5
1 1 .1
29.2
2.4
3.2
2.4
20.4
.8
47.3
47.3
1 ,018.7
777.0
576.7
451.7
398.7
53.0
47.3
77.7
53.4
24.3
200.2
70.1
130.1
52.9
2001
21 5.0
44.4
44.4
76.5
12.5
5.3
5.3
19.0
2.2
57.3
57.3
753.8
71 6.3
32.7
4.8
.5
.3
.1
.1
37.6
37.6
826.6
243.6
1 25.9
101 .3
1 1 0.2
64.4
62.4
30.3
4.4
32.5
2.8
4.2
2.8
22.5
.2
51.6
51.6
1 ,037.8
826.6
653.8
530.9
416.4
1 14.5
51.6
71.3
45.4
25.9
172.8
92.9
79.9
79.9
45
Bahrain, Kingdom of 419
1992 1993 1994
v Lending minus Repayments ............ 68.8 -27.9 -51 .2
8 Domestic ............................................... 9 Abroad .................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68.8 -27.9 -51.2
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing (11 + 111) ................................ 1 1 5.1 1 .9 58.3
II Domestic Financing ........................... 1 14.1 -.4 56.6
2 From Monetary Authorities ............... -38.6 -29.2 24.7
3 From Deposit Money Banks ............ -18.7 -4.3 -45.9
4 Other Domestic Financing ............... 171.4 33.1 77.8
Ill Financing Abroad ............................... 1 .0 2.3 1 .7
6 From lnternat'l Develop. Instil. .. ...... 1 .0 2.3 1.7
Table E. Financing by Type of Debt Instrument Consolidated Central Government
Financing ( = D.l) ................................ 1 1 5.1 1 .9 58.3
II Domestic Financing ( = D.II) ............. 1 14.1 -.4 56.6
1 Long-term Bonds ................................ 40.0
2 Short-term Bonds and Bills .............. 55.6
3 Long-term Loans n.e.c . ..................... 5 Other Domestic Liabilities ................ 62.3 38.9 1 27.5
6 Changes in Cash, Deposits, etc . .... -43.8 -39.3 -70.9
Ill Financing Abroad ( = D.III) . . . . ........... 1.0 2.3 1 .7
7 Long-term Bonds ................................ 9 Long-term Loans n.e.c . ..................... 1.0 2.3 1 .7
Table F. Outstanding Debt Consolidated Central Government
(at End of Fiscal Year)
Total Debt( l l+ lll) ................................ 380.5 378.3 374.3
II Domestic Debt .................................... 328.5 323.6 318.8
Ill Foreign Debt ........................................ 52.0 54.7 55.5
46
1 995 1996 1997 1998 1999 2000 2001
Millions of Dinars/ Year Ending December 3 1
96.7 108.0 1 85.3
96.7 108.0 1 85.3
1 26.6 55.0 1 25.2
1 22.5 54.5 1 25.0
-25.6 -55.3 48.2
1 02.0 -9.1 71.4
46.1 1 1 8.9 5.4
4.1 .5 .2
4.1 .5 .2
126.6 55.0 125.2
122.5 54.5 125.0
59.4 1 10.2 68.6
63.1 -55.7 56.4
4.1 .5 .2
4.1 .5 .2
373.6 362.8 404.9
314.0 297.0 31 9.5
59.6 65.8 85.4
26.1 125.4 241.7 21 1 .2
1 25.4 241.7 21 1 .2
26.1
1 1 6.5 133.6 �6.0 30.9
99.9 1 1 3.4 �7.6 19.1
-40.2 -55.0 -52.4 23.2
75.1 23.2 -1 79.0 -19.2
65.0 1 45.2 1 43.8 15.1
16.6 20.2 21.6 1 1 .8
16.6 20.2 21.6 1 1 .8
1 1 6.5 133.6 �6.0 30.9
99.9 1 1 3.4 �7.6 19.1
100.0 100.0 -2.4
-.2 �.2 1 .7
27.4 15.8
75.8 45.4 24.6
24.1 -31 .8 -231 .4 4.0
16.6 20.2 21.6 1 1 .8
20.2
16.6 2 1 .6 1 1 .8
492.1 589.8 877.3 914.8
404.5 482.0 747.9 773.6
87.6 107.8 1 29.4 141 .2
Government Finance Statistics Yearbook 2002
Summary Table Consolidated Central Government
1 Total Revenue and Grants (A. I) ... .. 2 Total Revenue (A. I I ) . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Current Revenue (A.III) .................... . 3.1 Tax (A.IV) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.2 Nontax (A.V) ............... ........................ . 4 Capital Revenue (A. VI) .......... . . . . . . . . . . . 5 Grants (A. VII) .................................... .. 5.1 Curr.(A1 7.1 +A1 8 . 1 + A 1 9. 1 ) ..... . . . . . . 5.2 Cap.(A1 7.2 + A1 8.2+ A1 9.2) ... . . . . . . . . .
6 Total Exp.& Lend-Repay(C.I) ......... . 7 Total Expenditure (C.II) . . . . . . . . . . . . . . . . . . . . . 8 Current Expenditure (C. I I I ) .............. . 9 Capital Expenditure (C.IV) ........ ....... .
10 Lending minus Repay (C.V) ............ .
1 1
1 2 1 3 1 4
1 5
Overall Deficit/Surplus ( 1 -6) . . . . . ... . . . .
Financing (D. I or E. l ) ( =-1 1 ) .......... . Abroad (D. I l l or E. l l l ) ........................ . Domestic (D. II or E. l l ) ....................... .
Memorandum Item: Govt Debt End Period (F.I) . . . . . . . . . . . . .
Summary Table Budgetary Central Government
1 Total Revenue and Grants (A. I) . . .. .
2 Total Revenue (A. I I ) . . .......... . ......... .. . . 3 Current Revenue (A. I I I ) . ..... . . . . . . . . . . . . . . .
3.1 Tax (A.IV) ............................................ . 3.2 Nontax (A.V) .... .. .. . ..... . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Capital Revenue (A. VI) .................... . 5 Grants (A. VII) .. . . . . . .............................. . 5.1 Curr.(A1 7 . 1 +A18 . 1 + A 1 9. 1 ) .......... . 6 Total Exp.& Lend-Repay( C. I) ......... . 7 Total Expenditure (C.II) .................... . 8 Current Expenditure (C. I I I ) . . . . .......... .
9 Capital Expenditure (C. IV) .............. .. 10 Lending minus Repay (C.V) . . . . ........ .
1 1 Overall Deficit/Surplus ( 1 -6) . . . . . ..... . .
12 Financing (D. I or E.l) ........................ . 13 Abroad (D.I I I or E. I l l) . . ...................... .
14 Domestic (D.I I or E. l l ) ...................... . .
Memorandum Item: 1 5 Govt. Debt End Period (F. I) ............ .
Summary Table Central Govt - Soc. Security Funds
1 Total Revenue and Grants (A. I) .... . 2 Total Revenue (A. I I) . . . . . . . . . . . . .. . .. . . . . ... . . 3 Current Revenue (A.III) ................... .. 3.1 Tax (A.IV) ...................... ...................... . 3.2 Nontax (A.V) . . . . . . . . . ............ . . .. . ........ . . . . . .
6 Total Exp.& Lend-Repay(C.I) ........ .. 7 Total Expenditure (C.II) .................... . 8 Current Expenditure (C. i l l ) .............. . 9 Capital Expenditure (C. IV) .............. .. 1 1 Overall Deficit/Surplus ( 1 -6) . . . . . . . . . . . .
1 2 Financing ( D . I o r E . I) ........................ . 1 4 Domestic (D. I I o r E. l l ) ...................... ..
2 3 3.1
Summary Table Central Govt. Extrabudg. Accts
Total Revenue and Grants (A. I) .... . Total Revenue (A. I I ) ........................ .. Current Revenue (A.III) .................... . Tax (A.IV) .......... . . . . . . . . . . . . . . . . . . .... . . . . . ....... .
2002 Government Finance Statistics Yearbook
1 992
.03
.03
.03
.03
.03
.03
.03
.01
.02
.02
.02
.02
.02
.02
.02
.02
.02
.01
.01
.01
.01
.01
.01
.01
1993
.38
.38
.37
.36
.01
.01
.42
.42
.36
.06
-.04
.04
.04
.05
.21
.21
.20
.20
.01
.01
.25
.25
. 1 9
.05
-.04
.04
.04
.05
. 1 0
.10
.10
.10
.10
.10
.10
.07
.07
.07
.06
1 994
6.01
6.01
5.94
5.84
.09
.08
6.34
6.34
5.33
1 .01
-.33
.33
.45
-.13
1 3.51
4.13
4.13
4.05
3.96
.09
.08
4.43
4.43
3.53
.89
-.30
.71
.45
.26
13.51
1 .44
1 .44
1 .44
1 .44
1 .53
1 .53
1 .53
-.09
-.17
-.17
.44
.44
.44
.44
1995 1996 1 997 1998
Billions of Rubels/ Year Ending December 3 1
37.10
37.10
36.45
35.51
.94
.65
40.33
40.33
34.89
5.43
-3.22
3.22
.43
2.79
20.49
22.38
22.38
21.73
20.83
.90
.65
23.97
23.97
1 9.20
4.77
-1.59
3.25
.43
2.82
20.49
1 1 .37
1 1 .37
1 1 .37
1 1 .37
1 2.94
1 2.94
1 2.93
.01
-1.58
-.08
-.08
3.36
3.36
3.36
3.31
58.99
58.99
58.57
54.24
4.33
.42
62.46
62.51
53.18
9.34
-.06
-3.46
3.46
-.22
3.69
22.10
31 .50
31 .50
31 .08
27.26
3.81
.42
33.20
33.26
26.87
6.38
-.06
-1.70
3.66
-.22
3.88
22.10
18.36
18.36
18.36
18.17
. 19
20.16
20.16
20.12
.03
-1.79
-.16
-.16
9.13
9.13
9.13
8.80
1 1 7.87
1 1 7.83
1 1 6.76
1 1 1 .60
5.16
1 .07
.04
.04
1 23.59
121 .79
99.46
22.33
1 .80
-5.72
5.72
1 .61
4.11
44.65
65.92
65.88
64.81
60.1 5
4.65
1 .07
.04
.04
70.33
68.65
51 .83
16.83
1 .68
-4.41
9.25
1 .61
7.64
44.65
35.97
35.97
35.97
35.54
.43
36.92
36.92
36.84
.08
-.95
-2.60
-2.60
1 5.98
1 5.98
1 5.98
15.91
206.59
206.59
204.37
1 90. 1 7
14.21
2.22
212.58
213.23
181 .88
31.35
-.64
-5.99
5.99
-1.98
7.97
141 .70
t131.93
t131 .93
t129.71
t120.16
t9.55
t2.22
tt
t1 40.26
t1 40.90
t1 09.55
t31.35
t-.64
t-8.33
t12.27
t-1.98
t1 4.25
t141 .70
74.67
74.67
74.67
70.01
4.65
72.32
72.32
72.32
2.34
-8.28
-8.28
1999
876.23
876.23
868.84
802.38
66.46
7.39
936.45
933.88
723.35
21 0.53
2.58
-60.22
60.22
-24.43
84.65
457.03
555.57
555.57
548.18
504.52
43.66
7.39
639.44
636.87
426.34
210.53
2.58
-83.87
95.26
-24.43
1 1 9.69
457.03
320.66
320.66
320.66
297.86
22.80
297.01
297.01
297.01
23.65
-35.04
-35.04
Belarus 913
2000
2,646.1 1
2,646.02
2,61 9.69
2,447.22
1 72.47
26.33
.09
.09
2,638.81
2,639.80
2,1 97.84
441.96
-.99
7.30
-7.30
-50.22
42.92
1 ,371.39
1 ,647.1 5
1 ,647.06
1 ,620.73
1 ,543.91
76.82
26.33
.09
.09
1 ,677.15
1 ,678. 14
1 ,236.1 8
441.96
-.99
-30.00
76.02
-50.22
1 26.24
1 ,371.39
998.96
998.96
998.96
903.31
95.65
961 .66
961 .66
961.66
37.30
-83.32
-83.32
2001
4,938.20
4,938.20
4,890.27
4,568.97
321.30
47.93
5,1 73.88
5,080.21
4,440.63
639.58
93.67
-235.68
235.68
-19.56
255.24
1 ,964.72
2,963.78
2,963.78
2,91 5.85
2,744.30
1 71 .55
47.93
3,1 53.29
3,059.62
2,420.04
639.58
93.67
-189.51
282.36
-19.56
301.92
1 ,964.72
1 ,974.42
1 ,974.42
1 ,974.42
1 ,824.67
149.75
2,020.59
2,020.59
2,020.59
-46. 17
-46.68
-46.68
4 7
48
Belarus 913
3.2 Nontax (A.V) ....................... ................ . 6 Total Exp.& Lend-Repay( C. I) ........ ..
7 Total Expenditure (C.II) .................... .
8 Current Expenditure (C.III) ...... . . . . . ... . 9 Capital Expenditure (C.IV) ............... .
10 Lending minus Repay (C.V) ............ .
11 Overall Deficit/Surplus ( 1 -6) ....... .. 1 2 Financing (D.I or E . I ) ........................ . 1 4 Domestic (D.II o r E.l l) .. . . . . . . . . . .. . . . . . . . . . . .
Table A . Revenue and Grants Consolidated Central Government
Total Revenue & Grants(II +VII) . . ..
II Total Revenue (I I I +VI) .................... .
Ill Current Revenue (IV+ V) ............... ..
IV Tax Revenue ............ ......................... ..
Tax on lnc.,Profits, Cap.Gains ........ .
1 .2 Corporate ............................................. .
2 Social Security Contributions .......... .
3 Taxes on Payroll or Work Force .....
4 Taxes on Property ........................ . . . . . . 4.1 Recur. Taxes on lmmov. Prop . ...... . 4.2 Recurrent Taxes on Net Wealth .... . 4.5 Nonrecurrent Taxes on Prop . . ... . . ... .
5 Dom. Taxes on Goods & Serv . . .... . . 5.1 Gen. Sales, Turnover or V.A.T.. .... .. 5.2 Excises ................................................. .
6 Taxes-lnternat'l Trade, Transac .... . .
6.1 Import Duties ..... . . . . . . .......................... ..
6.2 Export Duties ...................................... .
7
v 8 9 10 1 2
VI 1 3 1 4
Other Taxes ........................................ .
Nontax Revenue ............................... . .
Entrepren. & Property Income ...... . .
Adm.Fees,Chges,Nonind.Sales ...... . Fines and Forfeits ............................. . Other Nontax Revenue ................... ..
Capital Revenue .................... . . . ........ ..
Sales of Fixed Capital Assets ........ .
Sales of Stocks .................................. .
VII Grants .............................................. .... . . 18 From Other Levels of Nat. Govt . .. . .
18.1 Current ... . . ...... . . . . ............... . . . . . . . ........ . . . . .
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( =C. I I) . . . . . . . . . . . . . . . . . 1 General Public Services ................... . 2 Defense ............................................... . 3 Public Order & Safety ..... . . . . . . . . . . . . . . . . . . . 4 Education ............................................. . 5 Health . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Social Security & Welfare ............... .. 7 Housing & Commun. Amenities .... .. 8 Recr.,Cultr.,Relig.Affrs . .................... ..
9-13 Econ. Affairs & Services ................. .. 9 Fuel & Energy ................................... .. 10 Agric.,Forestry,Fishing,Hunt. .......... . . 1 1 Mining, Manufc.& Construct... ........ . .
1 2 Transportation & Communication .. .
1 3 Oth. Econ. Affairs & Serv . ............... .
1 4 Other Expenditures .......................... . . o f which: Interest Payments ...... ..
1992
.03
.03
.03
.03
.01
.01
.01
.03
.01
.01
.01
1993
.01
.07
.07
.06
.01
.38
.38
.37
.36
.05
.05
.10
.03
.12
.06
.05
.06 .01 .04
.01
.01
.01
.01
.42
.02
.03
.01
.04
.02
.14
.10
.01
.03
.03
.03
.04
.01
1994
.38
.38
.26
.12
.07 -.21 -.21
6.01
6.01
5.94
5.84 1 .24 1 .24
1 .44
.41
.07
.01
.07
2.10 1 .06 .62
.58
.15
.04
.09
.01
.03
.03
.03
.08
.03
.05
6.34 .23 .60 .27 .54 .29
1 .97 .05 .09
.92
.04
.20
.40
.28 1.39 .04
1995 1996 1997 1998 1999 2000 2001
Billions of Rubels/ Year Ending December 31
.05 3.41 3.41 2.76
.65
-.05 .05 .05
37.10
37.1 0
36.45
35.51 5.93 5.93
1 1 .37
3.23
.74
.08
.63
.02
12.10 6.02 2.55
2.14 1 .07 .73
.94
.31
. 15
.25
.23
.65
.65
40.33 2.53 1 .90 1 .89 1 .38 1 .49
13.95 .15 .63
7.05 .53
2.40 .37
2.72 1 .04 9.35
.29
.33
9.10
9.10 6.18 2.92
.03 -.03 -.03
58.99
58.99
58.57
54.24 4.52 4.52
18.17
4.87
.89
.25
.64
21 .93 9.24 4.40
3.17 2.12 1.03
.68
4.33 .97 .29 .61
2.47
.42
.42
62.51 2.82 2.25 2.39 3.25 2.19
21.56 1.56 .93
9.59 .34
3.65 .02
3.79 1.79
15.99 1.23
.07 16.34 16.22 10.80 5.42 .12
-.36 -.93 -.93
1 17.87
1 17.83
1 1 6.76
1 1 1 .60 1 1 .24 1 1 .24
35.54
7.79
48.02 22.76 10.97
8.96 8.93
.04
5.16 1 .80 .76
1 .25 1 .35
1 .07
1 .07
.04
.04
.04
121 .79 6.61 5.97 4.08 7.48 5.39
39.18 .53
2.02
23.72
26.81 2.37
206.59
206.59
204.37
1 90.17 21.14 21 .14
70.01
6.24
77.58 41 .04 19.48
15.20
14.21 2.38 2.05 2.50 7.27
2.22 .06
2.16
213.23 1 1 .23 9.63 6.86 8.68 6.75
77.37 .03
3.25
44.70 1 .86
16.90 .05
7.68 18.22 44.73
5.09
876.23
876.23
868.84
802.38 93.15 93.15
297.86
23.93
329.42 176.79 66.44
58.01
66.46 18.80 10.19 6.05
31 .43
7.39 .38
7.01
933.88 43.71 37.96 35.25 32.16 32.64
31 1 .38 1 .30
12.14
135.42 13.08 64.61
.15 34.08 23.51
291.93 1 9.33
2,646.1 1
2,646.02
2,619.69
2,447.22 287.01 287.01
928.75
73.10
1 ,016.56 544.30 183.40
141 .80
172.47 70.42 25.98 15.14 60.93
26.33 1 .41
24.92
.09
.09
.09
2,639.80 121 .25 1 13.06 1 1 1 .1 2 102.17 92.77
1 ,008.17 .43
40.95
399.28 16.21
219.53 .92
89.50 73.12
650.60 75.32
4,938.20
4,938.20
4,890.27
4,568.97 468.62 468.62
1 ,863.39
154.54
1 ,782.42 936.15 323.06
300.00
321.30 75.54 53.76 29.90
162.10
47.93 1 .60
46.33
5,080.21 228.04 229.93 228.59 201 .60 178.76
2,233.09 .78
74.68
711 .79 26.24
344.89 1 .97
247.57 91.12
992.95 121 .88
Government Finance Statistics Yearbook 2002
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay(li +V) ......... .
II Total Expenditure (ll i + IV) ............... .
Ill Current Expenditure .......................... . 1 Expenditure on Goods & Serv . ...... . 1.1 Wages and Salaries .......................... . 1.3 Other Purch.of Goods & Serv . ....... . 2 Interest Payments ............................. . 3 Subsidies & Oth. Curr. Trans! . ....... . 3.1 Subsidies ............................................. . 3.2 Transf.to Oth.Lev.Nat.Govt . ............ . 3.3-4 Transf.to Nonpft.lnst.& Houshld . .. . . 3.5 Transfers Abroad ............................... .
IV Capital Expenditure ........................... . 4 Acquis. of Fixed Cap. Assets ......... . 5 Purchases of Stocks ......................... . 6 Purch. of Land & lntang. Assets .... . 7 Capital Transfers ............................... . 7.1 Domestic .............................................. . 7.1.1 To Other Levels of Nat. Govt . ........ . 7.2 Abroad .................................................. .
v
8 8.1 8.2 8.3-4 9
II 2 3 4
Ill 6 7 9
II 1 2 6
Ill 7 8 1 2
II Ill
Lending minus Repayments ........... . Domestic .............................................. . To Other Levels of Nat. Govt ..... . . . . . To Nonfin. Pub. Ent. ......................... . To Financial lnst. & Other ............... . Abroad .................................................. .
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing (li + li l) ............................... .
Domestic Financing .......................... . From Monetary Authorities .............. . From Deposit Money Banks ........... . Other Domestic Financing .............. .
Financing Abroad .............................. . From lnternat'l Develop. Instil. .. . . . . . . From Foreign Governments ............ . Changes in Cash, Deposits, etc . .. . .
Table E. Financing by Type of Debt Instrument
Consolidated Central Government
Financing ( = D. I) ............................... .
Domestic Financing ( = D.I i) ............ . Long-term Bonds ............................... . Short-term Bonds and Bills ............. . Changes in Cash, Deposits,etc . . . . . . .
Financing Abroad ( = D.lil) .............. . Long-term Bonds ............................... . Short-term Bonds and Bills ............. . Changes in Cash, Deposits,etc . . . . . . .
Table F. Outstanding Debt Consolidated Central Government
(at End of F1SC81 Year)
Total Debt (li + li l) ............................. .
Domestic Debt ................................... . Foreign Debt ....................................... .
2002 Government Finance Statistics Yearbook
1992
.03
.03
.03
.01
.01
.02
.01
.01
.01
.01
.02
.01
.01
1993
.42
.42
.36
.21
.01
. 19
.01
. 14
.03
.02
.08
.06
.06
.04
.04
.04
.04
.01
-.01
.04
.04
.05
.05
1994
6.34
6.34
5.33
3.43
. 18
3.25
.04 1 .86
. 1 6
.50
1 .19
1 .01
1.01
.33
-.13
25
-.37
.45
.45
.33
-.13
.46
-.59
.45
.45
13.51
.51
13.01
1 995 1996 1997 1998
Billions of Rubels/ Year Ending December 3 1
40.33
40.33
34.89
15.38
1 .66
13.72
.29
19.23
1 .32
5.37
12.53
5.43
5.43
3.22
2.79
2.14
.46
. 1 9
.43
1 .04
-.61
3.22
2.79
2.69
.10
.43
.43
20.49
3.04
17.46
62.46
62.51
53.18
18.13
5.28
12.85
1 .23
33.82
4.44
7.76
21 .40
.22
9.34
8.69
.64
.01
.01
-.06
-.06
-.06
3.46
3.69
3.09
1 . 12
-.52
-.22
.33
-.24
-.32
3.46
3.69
.03
3.75
-.09
-.22
. 10
-.32
22.10
7.42
1 4.68
1 23.59
121 .79
99.46
31 .56
8.98
22.58
2.37
65.53
6.14
14.45
44.94
22.33
18.57
3.40
.37
.37
1 .80
1 .80
.20
1 .30
.30
5.72
4.1 1
2.01
1 .53
.57
1 .61
.24
1 .47
-.10
5.72
4.1 1
.80
7.02
-3.71
1 .61
1 .71
-.10
44.65
14.63
30.02
21 2.58
21 3.23
181 .88
54.01
18.57
35.44
5.09
1 22.78
15.70
26.77
78.78
1 .53
31 .35
27.28
4.03
.03
.01
.01
-.64
.50
.03
. 1 1
.35
-1 .14
5.99
7.97
3.55
4.66
-.24
-1.98
-1.33
-1.57
.93
5.99
7.97
.89
10.05
-2.97
-1.98
-1.33
-1.57
.93
1 4 1 .70
33.56
1 08.14
1999
936.45
933.88
723.35
1 98.20
75.05
123.16
1 9.33
505.82
64.33
84.67
346.35
10.47
210.53
99.16
1 5.89
.02
95.47
95.39
1 1 .48
.08
2.58
4.35
. 1 7
4.18
-1.78
60.22
84.65
85.52
2.88
-3.74
-24.43
-18.31
-6.12
60.22
84.65
37.92
46.74
-24.43
-24.43
457.03
1 73.43
283.60
Belarus 913
2000
2,638.81
2,639.80
2,197.84
577.64
245.99
331.65
75.32
1 ,544.88
1 62.90
249.99
1 , 1 04.21
27.78
441.96
277.74
47.07
.47
1 1 6.68
1 1 6.23
20.56
.45
-.99
3.57
-3.82
7.39
-4.56
-7.30
42.92
92.36
-57.22
7.78
-50.22
-42.99
-7.23
-7.30
42.92
26.10
16.82
-50.22
-50.22
1 ,371 .39
413.52
957.87
2001
5,1 73.88
5,080.21
4,440.63
1 ,231.74
563.62
668.1 2
1 21 .88
3,087.01
187.95
526.22
2,372.84
639.58
425.32
39.68
.59
1 73.99
1 72.86
42.66
1 . 1 3
93.67
1 04.69
46.38
58.31
-1 1 .02
235.68
255.24
1 88.85
92.70
-26.31
-19.56
-54.68
39.40
-4.28
235.68
255.24
1 39.38
1 1 5.86
-19.56
-15.28
-4.28
1 ,964.72
759.12
1 ,205.60
49
50
Belarus 913
Table L. Local Governments
A. Revenue and Grants I Total Revenue & Grants(II + VII) ... . II Total Revenue ( I l l +VI) ................... . Ill Current Revenue (IV+ V) ................ . IV Tax Revenue ( 1 -7 ) ............................ .
Tax on Inc., Profits,Cap.Gains ........ . 1 .1 Individual .............................................. . 4 Taxes on Property ............................. . 5 Dom. Taxes on Goods & Serv . ...... . 3,6,7 Other Taxes ........................................ . V Nontax Revenue (8-1 2) ................... . 8 Entrepren. & Property Income ....... . 9,10 Fees, Sales, Fines ............................ . 1 2 Other Nontax Revenue .................... . VI Capital Revenue ..... .. . ........................ . VII Grants ................... ................................ . 18 From Other Levels of Nat. Govt . ... .
B. Expenditure by Function Total Expenditure ( = C.I I ) ................ . General Public Services ................... .
2 Defense ................. L. ......................... . 3 Public Order and Safety ................... . 4 Education ............................................. . 5 Health ................................................... . 6 Social Security & Welfare ................ . 7 Housing & Commun. Amenities ..... . 8 Recr.,Cultr.,Relig.Affrs . ..................... . 9 Fuel and Energy ................................ . 1 0 Agricult.,Forestry,Fish.,Hunt. ........... . 1 1 Mining, Manufc., & Construct. .. ...... . 1 2 Transportation & Communication . . . 1 3 Oth. Econ. Affairs & Serv . ............... . 1 4 Other Expenditures ........................... .
C. Expenditure and Lending minus Repayments by Economic Type
I Tot.Exp.& Lend-Repay.(II +V) ........ . II Total Expenditure ( I I I+ IV) ............... . Ill Current Expenditure (1 -3) ................ . 1 Expenditure on Goods & Serv . . ..... . 1.1-2 Wages & Sal.& Emplr.Contrib . ....... . 1.3 Other Purch.of Goods & Serv . ....... . 2 Interest Payments ............................. . 3 Subsidies & Other Curr. Trans!. ..... . 3.2 Trans!. to Oth.Lev.Nat.Govt ............ . IV Capital Expenditure (4-7) ................ . 4,5,6 Stocks, Land, Fixed Cap. Assets .. . 7 Capital Transfers ............................... . 7.1.1 To Other Levels of Nat. Govt ......... . V Lending minus Repayments ........... . 8.1 To Other Levels of Nat. Govt ......... .
5.1 1 DEFICIT /SURPLUS (A.I-C.I) .......... .
D. Financing by Type of Debt Holder
I Financing ( 1 1 + 11 1) ............................... . II Domestic Financing (1 -4) ................ .
From Other General Govt . .............. . 2,3 From Mon.Auth. & Dep.Mon.Bks ... . 4,5 Other Domestic Financing .............. . Ill Financing Abroad .............................. .
E. Financing by Type of Debt Instrument
I Financing ( = D.I) ............................... . I I Domestic Financing ( = D.II) ............ . 1,2 Domestic Bonds & Bills ................... . 6 Changes in Cash,Deposits, etc ...... . Ill Financing Abroad ( = D.lll) .............. .
1992
.01
.01
.01
.01
.01
.01
.01
.01
.01
.01
.01
.01
1993
.17
.15 . 15 . 15 .09 .03
.06
.02
.02
. 18
.05
.04
.04
.02
.01
.01
.01
.18
.18
.14
.09
.06
.04
.06
.04
.04
-.02
.02
.02
.02 -.01
.02
.02
.02 -.01
1994
3.07 2.34 2.31 2.23 1.23 .47 .03 .97
.08
.02
.05
.01
.03
.73
.73
2.98 .07
.04
.81
.66
.23
.59
.07
.06
.18
.02
.18
.05
.02
2.98 2.98 2.44 1.78 .85
1.09
.67
.63
.54 .54
.09
-.09
-.09 .01
-.1 1
-.09
-.09 .01
-.1 1
1995 1998 1997 1 998 1999 2000 2001
Billions of Rubels/ Year Ending Decamber 31
17.05 12.55 12.45 1 1 .17 5.70 3.30
.48 4.99
1 .28 .30 .55 .43 .10
4.50 4.50
17.15 .60
.03
.37
5.27 4.33
.46 2.78
.45
.25 1.10
.88
.17
.44
17.15 17. 1 5 14.39 13.31 6.90 7.77
1.07
.94
2.76 2.76
-.10
.10
.10
.19 -.09
.10
.10
.21 -.1 1
26.34
18.58
1 8.34
16.85
8.21
5.30
.96 7.32
.35 1.50 .29
1 .02 .19 .24
7.76 7.76
26.31 .90 .02 .59
8.44 6.82
.69 2.48
.70
.21
1 .29 .10 .56 .01
3.51
26.33 26.31 21.88 18.19 12.37 8.20
3.69 3.38 4.43
3.28 1.15 1 .15 .02 .02
.01
-.01 -.01
.04 -.01 -.03
-.01 -.01 .11
-.12
60.41 45.96 45.50 42.34 16.95 1 1 .37 4.94
18.13
2.32 3.16
.63 2.21
.32
.46
1 4.45 14.45
59.12 2.12
.11
.91 18.80 14.52
1.31 10.03 2.27
.54
3.65 .40
3.17 .07
1 .23
59.30 59. 12 49.14 38.38 21.83 19.56
10.76 .04
9.99 9.69
.29
.18
.18
1 . 1 1
-1.11 -1.11
.26 -.31
-1.06
-1 .1 1 -1 .1 1
.26 -1.37
132.87 106.10 105.30 99.05 34.86 24.98 9.03
46.09 4.45 6.25 1 .00 1 .67 3.58
.80 26.77 26.77
129.89 4.04
.20 1 .64
38.93 25.47 2.13
17.14
4.47 1 .05 6.42
.84 1 4.56
1 .64 1 1 .82
130.35 129.89 101.68 77.05 35.78 41 .27
24.63
28.21 27.19
1 .02
.46
.46
2.52
-2.52 -2.52
.39
.02
-2.52 -2.52
-2.52
598.39 494.01 491 .86 467.31 142.60 89.29
18.05 261.37
45.30 24.55
2.58 16.50 5.47 2.15
104.38 104.38
590.90 16.09
.78 6.55
153.55 1 10.06
9.78 80.09 16.44 4.00
63.42 3.25
69.13 3.86
54.07
591.07 590.90 486.88 320.35 146.02
174.34 .19
1 46.34
124.02 109.46 14.56 1 1 .43
.17
7.33
-7.33 -7.33
-9.06 1 .73
-7.33 -7.33
-7.33
1 ,807.52 1 ,533.97 1 ,526.84 1 ,393.84
429.60 277.1 1
93.20 798.18 72.86
133.00 7.17
36.12 89.71
7.13 273.55 273.55
1,733.41 48.31
2.19 20.04
459.96 329.80
30.41 248.20
54.21 1 1 .40
180.95 6.30
181 .29 8.08
205.70
1 ,786.86 1,733.41 1 ,389.88
966.76 450.71 516.05
1 .36
421.76
343.53 313.98 29.55 20.53 53.45
20.66
-20.66 -20.66
-22.78 2.12
-20.66 -20.66
-20.66
3,356.89 2,796.23 2,772.27 2,524.63
847.23
237.38 1 ,342.49
97.53 247.64
15.47 71.77
160.40 23.96
560.66 560.66
3,253.10 93.43
1.46 39.54
907.92 635.24
61 .48 449.31 104.64 17.06
331.40 1 1 .60
262.50 20.66
414.66
3,350.90 3,253.10 2,726.46 1 ,884.70 1 ,049.78
834.92 2.90
838.86
526.64 481.86 44.78 29.20 97.80
5.99
-5.99 -5.99
-15.70 9.71
-5.99 -5.99
1 .18 -7.18
Government Finance Statistics Yearbook 2002
Summary Table Consolidated Central Government
Total Revenue and Grants (A. I) .... . 2 Total Revenue (A. I I) ......................... . 3 Current Revenue (A.III) .................... . 3.1 Tax (A.IV) ............................................ .
3.2 Nontax (A.V) ..................... .................. . 4 Capital Revenue (A. VI) .................... . 5 Grants (A. VII) ..................................... . 5.1 Curr.(A1 7 . 1 +A18.1 +A19. 1 ) .......... . 5.2 Cap.(A1 7.2 +A1 8 .2 +A1 9.2) ........... .
6 Total Exp.& Lend-Repay(C.I) ......... . 7 Total Expenditure (C.II) .................... . 8 Current Expenditure (C.III) .............. . 9 Capital Expenditure (C.IV) ............... . 10 Lending minus Repay (C.V) ............ .
1 1 Overall Deficit/Surplus ( 1 -6) ........... .
1 2 Financing (D.I o r E.l) (=- 1 1 ) .......... .
1 3 Abroad (D. I l l o r E . I l l ) ........................ . 1 4 Domestic (D.II o r E.l l) ....................... .
Memorandum Item:
1 5 Govt. Debt End Period (F.I) ............ .
Summary Table Budgetary Central Government
Total Revenue and Grants (A. I) .... . 2 Total Revenue (A. I I ) ............ ............. . 3 Current Revenue (A.III) .................... . 3.1 Tax (A.IV) ........................................... .. 3.2 Nontax (A.V) .................. .. . .. . . . . . . ........ . . . 4 Capital Revenue (A. VI) .................... . 5 Grants (A. VII) ..................................... . 5.1 Curr.(A1 7 . 1 +A18.1 +A19.1 ) .......... . 5.2 Cap.(A1 7.2+A1 8.2+ A1 9.2) ........... . 6 Total Exp.& Lend-Repay( C. I) ......... . 7 Total Expenditure (C.II) .................... . 8 Current Expenditure (C. I l l) .............. . 9 Capital Expenditure (C.IV) ............... . 10 Lending minus Repay (C.V) ............ . 1 1 Overall Deficit/Surplus ( 1 -6) ........... . 1 2 Financing (D.I o r E. I) ........................ . 1 3 Abroad (D. I l l o r E . Ill) ........................ . 1 4 Domestic (D.II o r E.ll) ....................... .
Memorandum Item:
1 5 Govt. Debt End Period (F.I) ............ .
Summary Table Central Govt - Soc. Security Funds
1 Total Revenue and Grants (A. I) .... . 2 Total Revenue (A. I I) ......................... . 3 Current Revenue (A.III) .................... . 3.1 Tax (A.IV) ............................................ . 3.2 Nontax (A.V) ........... ............................ . 6 Total Exp.& Lend-Repay( C. I) ......... . 7 Total Expenditure (C.II) .................... . 8 Current Expenditure (C. Il l) .............. . 9 Capital Expenditure (C.IV) ............... . 1 1 Overall Deficit/Surplus ( 1 -6) ........... .
Summary Table Central Govt. Extrabudg.Accts
Total Revenue and Grants (A. I) .... . 2 Total Revenue (A. I I ) ......................... . 3 Current Revenue (A.III) .................... . 3.2 Nontax (A.V) ............. .......................... . 4 Capital Revenue (A. VI) .................... .
1989
2,606.2
2,603.4
2,602.8
2,519.6
83.2
.6
2.8
2.6
.2
3,003.2
2,973.0
2,832.9
140.1
30.2
-397.0
397.0
68.8
328.2
7,195.2
1 ,665.7
1 ,664.5
1 ,664.1
1 ,630.7
33.4
.4
1 .2
1.2
1 ,451.0
1 ,432.6
1 ,333.7
98.9
18.4
214.7
397.0
68.8
328.2
7,195.2
923.7
923.7
923.7
888.9
34.8
1 , 177.4
1 , 177.4
1 , 176.8
.6
-253.7
16.8
15.2
15.0
15.0
.2
2002 Government Finance Statistics Yearbook
1990
2,820.9
2,818.9
2,814.8
2,717.3
97.5
4.1
2.0
2.0
3,185.5
3,154.7
3,002.3
152.4
30.8
-364.6
364.6
-19.6
384.2
7,693.2
1 ,800.3
1 ,799.0
1 ,798.3
1 ,756.9
41.4
.7
1 .3
1 .3
1,591.4
1 ,578.9
1 ,469.6
109.3
12.5
208.9
364.6
-19.6
384.2
7,693.2
1 ,001.7
1 ,001.7
1 ,001.7
960.4
41.3
1 ,236.8
1 ,236.8
1 ,236.1
.7
-235.1
18.9
18.2
14.8
14.8
3.4
1991
2,951.8
2,949.4
2,945.7
2,845.5
1 00.2
3.7
2.4
2.3
.1
3,368.0
3,353.9
3,206.8
147.1
14.1
-416.2
416.2
-8.0
424.2
8,355.0
1 ,868.6
1 ,866.2
1 ,864.8
1,813.0
51.8
1.4
2.4
2.3
. 1
1 ,965.2
1 ,959.1
1 ,827.1
132.0
6.1
-96.6
416.2
-8.0
424.2
8,355.0
1 ,068.3
1 ,068.3
1 ,068.3
1 ,032.5
35.8
1 ,335.9
1 ,335.9
1 ,335.5
.4
-267.6
14.9
14.9
12.6
12.6
2.3
1992 1993 1 994 1995
Billions of Francs/ Year Ending December 31
3,100.3
3,094.5
3,093.0
2,978.4
1 14.6
1 .5
5.8
5.7
. 1
3,586.4
3,575.3
3,419.4
155.9
1 1 .1
-486.1
486.1
-107.6
593.7
8,910.2
1 ,965.6
1 ,959.9
1 ,958.8
1 ,890.7
68.1
1 . 1
5.7
5.6
.1
2,064.3
2,054.7
1 ,916.6
138.1
9.6
-98.7
486.1
-107.6
593.7
8,910.2
1 , 122.7
1 ,1 22.7
1 ,1 22.7
1 ,087.7
35.0
1 ,425.5
1 ,425.5
1 ,425.0
.5
-302.8
12.0
1 1 .9
1 1 .5
1 1 .5
.4
3,268.0
3,263.4
3,250.2
3,1 1 2.9
1 37.3
13.2
4.6
4.6
3,718.2
3,699.5
3,532.1
167.4
18.7
-450.2
450.2
454.9
-4.7
9,595.8
2,081.9
2,077.3
2,064.4
1 ,975.3
89.1
12.9
4.6
4.6
2,159.6
2,152.1
1 ,998.3
153.8
7.5
-77.7
450.2
454.9
-4.7
9,595.8
1 ,173.2
1 ,173.2
1 ,173.2
1 ,137.6
35.6
1 ,469.4
1 ,469.4
1 ,469.1
.3
-296.2
12.9
12.9
12.6
12.6
.3
3,482.1
3,476.4
3,465.8
3,342.4
123.4
10.6
5.7
4.8
.9
3,807.0
3,821.3
3,650.7
170.6
-14.3
-324.9
324.9
-152.4
477.3
9,973.2
2,188.5
2,183.2
2,173.0
2,096.5
76.5
10.2
5.3
4.4
.9
2,232.5
2,246.2
2,084.1
162.1
-13.7
-44.0
324.9
-152.4
477.3
9,973.2
1 ,276.1
1 ,276.1
1 ,276.1
1 ,245.9
30.2
1,506.5
1 ,506.5
1 ,505.6
.9
-230.4
17.5
17.1
16.7
16.7
.4
3,578.6
3,567.5
3,548.6
3,462.5
86.1
18.9
1 1 .1
10.7
.4
3,837.7
3,885.6
3,694.0
191.6
-47.9
-259.1
259.1
-262.0
521 .1
10,148.7
2,239.9
2,229.0
2,210.5
2,165.8
44.7
18.5
10.9
10.5
.4
2,275.3
2,268.4
2,084.0
184.4
6.9
-35.4
259.1
-262.0
521 .1
10,148.7
1 ,330.0
1 ,330.0
1 ,330.0
1 ,296.7
33.3
1 ,570.2
1 ,570.2
1 ,569.8
.4
-240.2
8.7
8.5
8.1
8.1
.4
1996
t3,690.2
t3,685.2
t3,666.2
t3,571.2
t95.0
t19.0
t5.0
t4.6
t.4
t3,900.4
t3,909.5
t3,731 .7
t177.8
t-9.1
t-210.2
t210.2
t-334.1
t544.3
t10,310.7
t2,337.7
t2,332.9
t2,315.6
t2,240.5
t75.1
t17.3
t4.8
t4.4
t.4
t2,285.6
t2,274.9
t2,104.8
t170.1
t10.7
t52.1
t210.2
t-334.1
t544.3
t10,310.7
t1 ,342.5
t1 ,342.5
t1 ,342.5
t1 ,330.7
t1 1 .8
t1 ,579.7
t1 ,579.7
t1 ,578.4
t1.3
t-237.2
t10.0
t9.8
t8.1
t8.1
t1.7
Belgium 1 24
1997
3,840.4
3,820.1
3,816.2
3,758.5
57.7
3.9
20.3
4.4
15.9
4,005.5
4,032.3
3,839.1
193.2
-26.8
-165.1
165.1
-1.0
166.1
10,487.2
2,417.4
2,398.3
2,395.1
2,353.6
41.5
3.2
19.1
3.2
15.9
2,317.7
2,314.5
2,129.2
185.3
3.2
99.7
165.1
-1.0
166.1
10,487.2
1 ,413.8
1 ,413.8
1 ,413.8
1 ,404.9
8.9
1 ,661.4
1 ,661.4
1 ,659.9
-247.6
9.2
8.0
7.3
7.3
.7
1998
3,992.9
3,986.1
3,974.2
3,909.6
64.6
1 1 .9
6.8
6.5
.3
4,1 55.0
4,152.3
3,937.4
214.9
2.7
-162.1
162.1
-79.6
241.7
10,419.4
2,531 .0
2,524.9
2,514.0
2,463.6
50.4
10.9
6.1
5.8
.3
2,378.8
2,376.1
2,169.8
206.3
2.7
152.2
162.1
-79.6
241 .7
10,418.8
1 ,455.6
1 ,455.6
1 ,455.6
1 ,446.0
9.6
1 ,714.8
1 ,714.8
1 ,713.2
1.6
-259.2
6.3
5.6
4.6
4.6
1 .0
5 1
52
Belgium 1 24
5 Grants (A. VII) ..................................... . 5.1 Curr.(A1 7.1 + A1 8. 1 + A1 9 . 1 ) .......... . 5.2 Cap.(A1 7.2+A1 8.2+ A 1 9.2) ........... .
6 Total Exp.& Lend-Repay( C. I) ......... . 7 Total Expenditure (C.II) ........ ............ . 8 Current Expenditure (C.III) .............. . 9 Capital Expenditure (C.IV) ............... . 10 Lending minus Repay (C.V) ............ . 1 1 Overall Deficit/Surplus ( 1 -6 ) ........... .
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants( I I + VII) ... .
II Total Revenue (II I +VI) .................... .
Ill Current Revenue (IV+ V) ................ .
IV Tax Revenue ..................................... .. 1 Tax on lnc.,Profits, Cap.Gains ........ . 1.1 Individual .............................................. . 1.2 Corporate ............................................. . 1.3 Other Unalloc. Taxes on Inc . ......... .
2 Social Security Contributions .......... . 2.1 Employees ......................... .... ............. . . 2.2 Employers ........................................... . 2.3 Self-Employed or Nonemployed .... .
3 Taxes on Payroll & Work Force ..... .
4 Taxes on Property .................... ......... . 4.1 Recur. Taxes on lmmov. Prop . ...... . 4.2 Recurrent Taxes on Net Wealth .... . 4.3 Estate, Inheritance & Gift Taxes ... . 4.4 Taxes-Financ.& Cap.Transact. ....... . 4.5 Nonrecurrent Taxes on Prop . . ........ .
5 Dom. Taxes on Goods & Serv . ...... . 5.1 Gen. Sales, Turnover or V.A.T ....... . 5.2 Excises ................................................. .
6 Taxes-Internal'! Trade, Transac ..... . 6.1 Import Duties ...................................... .
7 Other Taxes ................. ....................... .
Adjustment to Tax Revenue ........... .
V Nontax Revenue ................................ . 8 Entrepren. & Property Income .... . . . . 9 Adm.Fees,Chges,Nonind.Sales ...... . 1 0 Fines and Forfeits ............................. . 1 2 Other Nontax Revenue .................... .
Adjustment to Nontax Revenue ..... .
VI Capital Revenue ................................ . 1 3 Sales of Fixed Capital Assets ........ .
VII Grants ................................................... . 1 7 Fm.Abroad(Exci.Supranat.Auth.) ... . 17.1 Current ........ ......................................... . 17.2 Capital ......... . . . . . . . .................................. . 18 From Other Levels of Nat. Govt . ... . 18.1 Current ................................................ .. 18.2 Capital .................................................. . 19 Fm.Supranat.Auth.to Mbr.Cts . . ....... . 19.1 Current ................................................. .
II
Ill
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay(II + V) ......... .
Total Expenditure ( I I I+ IV) ............... .
Current Expenditure ............... ........... .
1989
1 .6
1 .4
.2
374.8
363.0
322.4
40.6
1 1 .8
-358.0
2,606.2
2,603.4
2,602.8
2,519.6
907.9
742.6
160.7
4.6
916.7
284.1
568.9
63.7
73.4
.7
16.6
56.1
621.2
438.2
1 25.7
.4
.4
83.2
54.9
23.3
3.2
.7
1 .1
.6
.6
2.8
.8
.7
.1
2.0
1 .9
. 1
3,003.2
2,973.0
2,832.9
1 990
.7
.7
357.3
339.0
296.6
42.4
18.3
-338.4
2,820.9
2,818.9
2,814.8
2,717.3
981.7
81 1 .0
1 65.8
4.9
989.6
308.3
613.8
67.5
76.1
.7
19.9
55.5
669.4
462.4
139.5
.5
.5
97.5
66.4
24.6
3.2
3.5
-.2
4.1
4.1
2.0
.6
.6
1 .3
1 .3
.1
. 1
3,185.5
3,154.7
3,002.3
1991
66.9
58.9
44.2
14.7
8.0
-52.0
2,951.8
2,949.4
2,945.7
2,845.5
988.7
835.0
148.3
5.4
1 ,063.3
324.2
668.2
70.9
74.6
.7
22.6
51.3
718.4
484.1
1 49.2
.5
.5
100.2
78.7
1 5.7
4.0
1 .8
3.7
3.7
2.4
1 .0
.9
.1
1 .4
1 .4
3,368.0
3,353.9
3,206.8
1 992 1993 1994 1995 1 996 1997 1998
Billions of Francs/ Year Ending December 3 1
.1
. 1
96.6
95.1
77.8
17.3
1 .5
-84.6
3,100.3
3,094.5
3,093.0
2,978.4
1 ,028.5
894.7
1 26.6
7.2
1 ,1 1 1 .6
341.4
698.2
72.0
79.3
.8
23.5
55.0
759.0
500.5
165.1
1 14.6
81.8
24.8
4.6
3.4
1 .5
1 .5
5.8
1 .0
1 .0
4.8
4.7
. 1
3,586.4
3,575.3
3,419.4
89.2
78.0
64.7
13.3
1 1 .2
-76.3
3,268.0
3,263.4
3,250.2
3,1 1 2.9
1 ,070.9
906.9
1 52.9
1 1 .1
1 ,1 55.3
368.8
71 1 .8
74.7
85.1
.9
.2
24.4
59.6
801.6
51 1 .5
1 73.9
137.3
68.9
25.6
7.0
35.8
13.2
13.2
4.6
2.6
2.6
1 .7
1 .7
.3
.3
3,718.2
3,699.5
3,532.1
.4
.4
68.0
68.6
61.0
7.6
-.6
-50.5
3,482.1
3,476.4
3,465.8
3,342.4
1 ,202.8
1 ,006.0
1 83.8
13.0
1 , 181.1
378.3
724.3
78.5
92.9
1.0
.3
25.6
66.0
865.6
550.9
190.3
1 23.4
50.2
26.4
6.5
40.3
10.6
10.6
5.7
3.2
2.5
.7
2.1
1 .9
.2
.4
.4
3,807.0
3,821.3
3,650.7
.2
.2
-7.8
47.0
40.2
6.8
-54.8
16.5
3,578.6
3,567.5
3,548.6
3,462.5
1 ,262.0
1 ,037.8
21 2.4
1 1 .8
1 ,221.1
364.0
750.3
1 06.8
89.0
1.0
.3
27.3
60.4
890.4
553.9
1 93.2
86.1
53.4
27.2
2.3
3.2
18.9
18.9
1 1 .1
4.0
3.8
.2
6.8
6.6
.2
.3
.3
3,837.7
3,885.6
3,694.0
t.2
t.2
t-t35.1
t54.9
t48.5
t6.4
t-19.8
t-25.1
t3,690.2
t3,685.2
t3,666.2
t3,571.2
t1 ,293.0
t1 ,056.1
t229.1
t7.8
t1 ,229.1
t366.1
t752.6
t1 10.4
t
t1 02.0
t1 .1
t.4
t31.0
t67.5
t950.8
t581.7
t202.6
tt-
t-
t-3.7
t95.0
t52.4
t26.2
t7.5
t8.9
t-
t19.0
t19.0
t5.0
t4.5
t4.2
t.3
t.3
t.2
t.1
t.2
t.2
t3,900.4
t3,909.5
t3,731.7
1 .2
1 .2
26.4
56.4
-30.0
-17.2
3,840.4
3,820.1
3,816.2
3,758.5
1 ,382.1
1 , 1 1 1 .5
265.7
4.9
1 ,274.4
378.0
782.5
1 1 3.9
1 1 5.6
1 .2
2.3
30.3
79.4
991.0
605.9
210.4
-4.6
57.7
28.4
21.0
7.6
.7
3.9
3.9
20.3
1 9.1
3.3
15.8
.1
.1
1 . 1
1 . 1
4,005.5
4,032.3
3,839.1
.7
.7
61.4
61.4
54.4
7.0
-55.1
3,992.9
3,986.1
3,974.2
3,909.6
1 ,465.0
1 , 145.0
319.0
1 .0
1,31 3.0
399.0
800.0
1 14.0
1 35.0
1 .0
3.0
36.0
92.0
3.0
1 ,005.0
786.0
219.0
-8.4
64.6
21.8
26.2
6.9
9.7
1 1 .9
1 1 .9
6.8
1 .3
1 . 1
.2
.1
.1
5.4
5.4
4,1 55.0
4,152.3
3,937.4
Government Finance Statistics Yearbook 2002
Expenditure on Goods & Serv . ...... . 1.1 Wages and Salaries ........ . . . . . . . . . ......... . 1.2 Employer Contributions ............... ..... . 1.3 Other Purch.of Goods & Serv . . . . . . . . . 2 Interest Payments .................. ........... . 3 Subsidies & Oth. Curr. Trans!. ...... .. 3.1 Subsidies ........ ......... ........................... .. 3.2 Transf.to Oth.Lev.Nat.Govt . . . . . ........ . 3.3·4 Transf.to Nonpft.lnst.& Houshld . .. .. 3.5 Transfers Abroad .............. ................ ..
IV Capital Expenditure ................ .. ........ . . 4 Acquis. of Fixed Cap. Assets ........ .. 6 Purch. of Land & lntang. Assets ... . . 7 Capital Transfers .............................. .. 7.1 Domestic ............. . . . . . . . . ........................ .. 7.1.1 To Other Levels of Nat. Govt ... . . . . . .. 7.2 Abroad . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
V Lending minus Repayments .......... .. 8 Domestic ..................................... . . . . . . . . . . 8.1 To Other Levels of Nat. Govt ........ . . 8.2 To Nonfin. Pub. Ent. ....................... . .. 8.3·4 To Financial lnst. & Other ........ . . . . . . .. 9 Abroad .... . . . . . . . . . . . . . . . . . . . . . . . ....................... .
I I
I l l 8
II 1 2 4 6
Ill
II Ill
II Ill IV
1.1 2 5 v
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing ( 1 1 + 11 1) .... . ... . . . . . . . . . . . . . . . . . . . . . . . .
Domestic Financing .. . . . . . . . . . ........... ... . .
Financing Abroad .............................. . Other Borrowing Abroad ... . . . . . .... . . . . .. .
Table E. Financing by Type of Debt Instrument Consolidated Central Government
Financing ( = D.I) .... . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Domestic Financing ( = D.II) . . . . . . . . . . . . . Long-term Bonds ............................... . Short-term Bonds and Bills ............ .. Short-term Loans & Adv. n.e.c . .... .. Changes in Cash, Deposits, etc . . . ..
Financing Abroad ( = D.II I) . . . . . . . . . . . . . . .
Table F. Outstanding Debt Consolidated Central Government
(at End of Fiscal Year)
Total Debt (11 + 1 1 1 ) . . . . . . . . . ................... . .
Domestic Debt .. . . . . . . . . . . ...................... .. Foreign Debt ....................................... .
Table L. Local Governments
A. Revenue and Grants Total Revenue & Grants(II +VII) .. . . Total Revenue ( I l l + VI) .................... . Current Revenue ( IV+ V) ................ . Tax Revenue ( 1 -7) . . . . . . . . .................... .
Tax on Inc., Profits,Cap.Gains ........ . Individual .................... .............. .. . ......... . Social Security Contributions .......... .
Dom. Taxes on Goods & Serv . . . . . . .. Nontax Revenue (8-1 2) .................. ..
1989
559.0
418.3
8.2
132.5
586.6
1 ,687.3
149.1
1 88.6
1 ,330.4
19.2
140.1
53.8
2.9
83.4
72.2
20.0
1 1 .2
30.2
18.7
18.3
.4
1 1 .5
397.0
328.2
68.8
68.8
397.0
328.2
162.6
149.4
16.2
68.8
7,195.2
6,064.2
1 ,1 31 .0
354.4
1 54.7
154.7
125.3
95.1
76.1
8.6
21.6
29.4
2002 Government Finance Statistics Yearbook
1990
586.5
444.6
5.1
136.8
658.4
1 ,757.4
145.9
1 93.6
1 ,401.9
16.0
1 52.4
60.0
3.1
89.3
73.4
20.0
15.9
30.8
24.6
23.0
.2
1 .4
6.2
364.6
384.2
-19.6
-19.6
364.6
384.2
278.7
1 1 1 .4
-5.9
-19.6
7,693.2
6,581 .4
1 ,1 1 1 .8
372.2
160.7
160.7
128.9
97.7
78.8
9.0
22.2
3 1 .8
1991
616.1
469.0
5.4
141.7
667.0
1 ,923.7
148.7
197.3
1 ,555.0
22.7
147.1
58.8
3.5
84.8
69.9
17.3
14.9
14.1
12.5
1 1 .0
.9
.6
1 .6
416.2
424.2
-8.0
-8.0
416.2
424.2
565.2
-7.9
-8.7
-124.4
-8.0
8,355.0
7,248.0
1 , 1 07.0
421.3
191 .0
191 .0
1 51 .2
1 1 4.6
91.9
9.0
27.6
39.8
1992 1993 1994 1995
Billions of Francs/ Year Ending December 3 1
635.4
498.7
5.9
1 30.8
746.7
2,037.3
137.4
201.5
1 ,672.9
25.5
155.9
61.6
1 .2
93.1
75.6
16.4
1 7.5
1 1 . 1
3.9
2.5
.7
.7
7.2
486.1
593.7
-107.6
-107.6
486.1
593.7
642.2
-14.0
-8.7
-25.8
-107.6
8,910.2
7,899.7
1 ,010.5
434.6
201.0
201.0
163.3
1 24.9
1 00.3
9.1
29.3
37.7
665.5
527.9
6.1
131 .5
737.2
2,129.4
1 42.2
212.5
1 ,740.4
34.3
167.4
61.2
2.9
103.3
86.2
19.7
17.1
18.7
1 1 . 1
9.6
1 .3
.2
7.6
450.2
-4.7
454.9
454.9
450.2
-4.7
335.9
-217.4
-8.2
-1 1 7.0
454.9
9,595.8
8,075.9
1 ,519.9
447.2
1 85.4
185.4
145.7
1 1 5.6
93.1
6.8
23.3
39.7
692.8
555.0
6.5
1 3 1 .3
750.9
2,207.0
145.5
223.5
1 ,797.9
40.1
1 70.6
61.8
3.9
1 04.9
89.4
22.8
15.5
-14.3
-17.5
1 .7
1 .2
-20.4
3.2
324.9
477.3
-152.4
-152.4
324.9
477.3
-1 22.4
483.7
-1.2
1 1 7.2
-152.4
9,973.2
8,623.7
1 ,349.5
485.2
209.7
209.7
168.6
137.1
109.3
5.7
25.8
41 .1
714.3
577.0
7.1
130.2
695.8
2,283.9
149.4
228.4
1 ,871.9
34.2
1 91 .6
69.0
3.9
1 1 8.7
103.1
23.0
15.6
-47.9
-56.2
-51 .2
-5.0
8.3
259.1
521.1
-262.0
-262.0
259.1
521.1
816.2
-442.8
6.7
141 .0
-262.0
10,148.7
9,063.4
1 ,085.3
523.4
239.8
239.8
1 97.2
164.5
1 32.0
5.4
27.3
42.6
1996
t739.0
t527.7
t48.9
t1 62.4
t682.7
t2,310.0
t157.7
t240.3
t1 ,859.7
t52.3
t1 77.8
t59.9
t.7
t1 1 7.2
t1 12.1
t23.6
t5.1
t-9.1
t-14.9
t.7
t1.7
t-17.3
t5.8
t210.2
t544.3
t-334. 1
t-334.1
t210.2
t544.3
t477.7
t134.0
t1.2
t-88.6
t-334.1
t10,310.7
t9,576.7
t734.0
t503.4
t233.2
t233.2
t186.7
t72.1
t72.1
t3.2
t1 1 1 .4
t46.5
Belgium 1 24
1997
769.7
543.5
50.6
175.6
664.5
2,404.9
1 26.2
239.2
1 ,979.7
59.8
193.2
65.5
.6
127.1
1 2 1 .9
26.7
5.2
-26.8
-28.2
. 1
1 .9
-30.2
1 .4
165.1
166.1
-1.0
-1.0
165.1
1 66.1
46.3
60.9
-2.5
61.4
-1.0
10,487.2
9,702.8
784.4
51 1 .4
243.4
243.4
197.0
78.4
78.4
.8
1 1 7.8
46.4
1998
800.0
558.8
52.6
188.6
663.8
2,473.6
1 29.0
246.5
2,030.9
67.2
214.9
65.6
.3
1 49.0
144.2
26.0
4.8
2.7
-.4
.1
1 .9
-2.4
3.1
162.1
241.7
-79.6
-79.6
162.1
241.7
501.8
-1 60.3
-88.4
-31.4
-79.6
10,419.4
9,717.7
701.7
521.4
244.9
244.9
197.6
74.7
74.7
.6
1 22.3
47.3
53
Belgium 1 24
1 989 1 990 1991
VI Capital Revenue ................................. VII Grants . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 99.7 21 1 .5 230.3
18 From Other Levels of Nat. Govt . .... 1 99.7 21 1 .5 230.3
C. Expenditure and Lending minus Repayments by Economic Type
I Tot.Exp.& Lend-Repay.(I I + V) ......... 364.7 395.4 411 .2
I I Total Expenditure (II I + IV) ................ 364.7 395.4 41 1 .2
Ill Current Expenditure (1 ·3) ................. 318.4 343.3 356.7
1 Expenditure on Goods & Serv . ....... 225.8 252.5 277.1
1.1-2 Wages & Sal.& Emplr.Contrib . ........ 207.4 222.3 247.3
1.3 Other Purch.of Goods & Serv . ........ 18.4 30.2 29.8
2 Interest Payments .............................. 51.0 49.0 39.5
3 Subsidies & Other Curr. Trans!... .... 41.6 41.8 40.1
3.2 Transf.to Oth.Lev.Nat.Govt . . ............ 1 .6 1 .3 1 .5
IV Capital Expenditure (4·7) .. . . . ............ 46.3 52.1 54.5
4,5,6 Stocks, Land, Cap. Assets ............... 45.0 50.7 53.1
7 Capital Transfers ................................ 1 .3 1.4 1.4
7.1.1 To Other Levels of Nat. Govt . . . . . . . . . . .1
v Lending minus Repayments ............
5.11 DEFICIT /SURPLUS (A. I-C. I) ........... -10.3 -23.2 10.1
D. Financing by Type of Debt Holder Financing ( 1 1+ 111) ................................ 10.3 23.2 -10.1
II Domestic Financing ( 1 -4) ................. 10.3 23.2 -10.1
Ill Financing Abroad ...............................
F. Outstanding Debt (at End of Fiscal Year)
I Total Debt (II + Il l) .............................. 528.3 508.2 514.4
II Domestic Debt .............................. . . . . . . 528.3 508.2 514.4
Ill Foreign Debt ........................................
54
1992 1993 1 994 1995 1996 1997 1998
Billions of Francs/ Year Ending December 31
233.6 261.8 275.5
233.6 261.8 275.5
428.8 452.6 479.6
428.8 452.6 479.6
375.9 379.3 398.1
288.1 301.0 316.4
257.2 278.6 292.7
30.9 22.4 23.7
41.6 42.6 41.3
46.2 35.7 40.4
4.7 1 .7 1 .9
52.9 73.3 81.5
51.5 71.9 79.9
1 .4 1 .4 1 .6
. 1 .2
5.8 -5.4 5.6
-5.8 5.4 -5.6
-5.8 5.4 -5.6
534.2 545.2 570.3
534.2 545.2 570.3
t-283.6 t270.2 268.0 276.5
283.6 t270.2 268.0 276.5
488.0 t482.3 499.9 514.9
488.0 t482.3 499.9 514.9
423.2 t418.4 432.3 442.9
330.0 t336.1 346.5 359.0
306.1 t293.9 302.5 312.0
23.9 t42.2 44.0 47.0
44.4 t44.7 40.5 37.5
48.8 t37.6 45.3 46.4
5.6 t4.2 4.2 5.1
64.8 t63.9 67.6 72.0
63.2 t61.2 63.4 65.8
1 .6 t2.7 4.2 6.2
.2 t.4 .1 .1
t-
35.4 t21.1 1 1 .5 6.5
-35.4 t-21.1 -1 1 .5 -5.5
-35.4 t-21.1 -1 1 .5 -5.5
t-
578.6 t551.9 579.6
578.6 t551.9 579.6
Government Finance Statistics Yearbook 2002
Summary Table Budgetary Central Government
Total Revenue and Grants (A. I) .... .
2 Total Revenue (A. II) ......................... .
3 Current Revenue (A.III) ........ . . .......... .
3.1 Tax (A.IV) ...... . . . . . . . . . . ....... . .. .................. . 3.2 Nontax (A.V) ....................................... .
4 Capital Revenue (A. VI) .................... . 5 Grants (A. VII) ............... . . . .. .. . . . . . . . . . . . . . . . .
5.1 Curr.(A1 7 . 1 +A18 . 1 +A19. 1 ) .......... . 5.2 Cap.(A17 .2+A18 .2+A19.2) .... . .. . . . . .
6 Total Exp.& Lend-Repay(C.I) ......... . 7 Total Expenditure (C.II) .......... . . . . . ..... .
8 Current Expenditure (C.III) .............. . 9 Capital Expenditure (C.IV) .. . . ........... .
10 Lending minus Repay (C.V) ............ .
1 1 Overall Deficit/Surplus ( 1 -6) ......... .. .
1 2 Financing (D.I o r E.l) ( =-1 1 ) .. . . . . . ... .
1 3 Abroad (D.III o r E.lll) . . . . . . . . . ............... .
1 4 Domestic (D.II o r E.ll) ............... . . . . . . . . .
1 5 Memorandum Item:
Govt. Debt End Period (F.I) ............ .
Table A. Revenue and Grants Budgetary Central Government
Total Revenue & Grants(I I+VII) ... .
II Total Revenue ( I I I+VI) .................... .
I l l Current Revenue (IV+ V) ................ .
IV Tax Revenue ...................................... .
Tax on lnc.,Profits, Cap.Gains .. . . . . . . .
1 .1 Individual ... . . ......................................... .
1.2 Corporate ................. ............................ . 1 .3 Other Unalloc. Taxes on Inc . ......... .
2 Social Security Contributions . . . . . . . . . . .
3 Taxes on Payroll or Work Force .... .
4 Taxes on Property ............................. .
4.1 Recur. Taxes on lmmov. Prop . . ..... .
4.3 Estate, Inheritance & Gift Taxes ... .
5 Dom. Taxes on Goods & Serv . . ..... .
5.1 Gen. Sales, Turnover or V.A.T . . . . . . . .
5.2 Excises ................................................. .
6 Taxes-lnternat'l Trade, Transac ..... .
6.1 Import Duties ................. . . . . . . . .. .. . . . . . . . . . . .
6.2 Export Duties .. . . . ................................. .
7 Other Taxes .... . ............ .... . .................. .
V Nontax Revenue ..... . . . . . . . . . . . ................ .
8 Entrepren. & Property Income ....... .
9 Adm.Fees,Chges,Nonind.Sales ...... .
1 0 Fines and Forfeits ............................. .
1 1 Contr.to Gov.Emp.Pens.& Welf.Fd. 1 2 Other Nontax Revenue .................... .
VI Capital Revenue ... . . . . . .. . . ................... ..
1 5 Sales of Land & lntang. Assets ..... . 16 Cap. Transf.fr.Nongovt.Sources ..... .
VII Grants . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 7 From Abroad ............. .......................... .
17.1 Current ................................................ ..
1 7.2 Capital .................. ................................ .
1988
163,311 161 ,443 160,961 143,860 1 7,101
482 1 ,868
1 ,868
1 18,389 152,670 1 15,070 37,600
-34,281
44,922
-44,922 10,044
-54,966
207,592
163,3 1 1
161 ,443
1 60,961
143,860 33,033 16,929 8,647 7,457
1 ,551 1 ,244
307
1 6,241
1 1 ,626
90,104 82,263
2,215
2,931
17,101 7,583 7,535
794
1 ,189
482 482
1 ,868 1 ,868
1 ,868
2002 Government Finance Statistics Yearbook
1989
195,769 190,169 189,000 160,042 28,958
1 , 169 5,600
5,600
201,502 202,550 126,556 75,994 -1 ,048
-5,733
5,733 7,384
-1,651
212,978
195,769
190,169
189,000
1 60,042 35,776 14,710 1 1 ,438 9,628
1 ,51 1 1 ,233
278
1 7,696
1 2,903
99,978 91 ,984 2,063
5,081
28,958 13,592 1 3,696
871
799
1 ,169 1 ,1 1 9
50
5,600 5,600
5,600
1990
223,747 210,747 209,747 1 76,836 32,911
1 ,000 13,000
13,000
218,1 14 228,824 134,916 93,908
-10,710
5,633
-5,633 20,318
-25,951
231 ,832
223,747
210,747
209,747
1 76,836 41 ,248 20,818 12,338 8,092
1 ,479 1 ,407
72
20,486
15,501
108,747 98,829 2,601
4,876
32,91 1 21 , 150
6,913 1 ,250
3,598
1 ,000 1 ,000
13,000 13,000
1 3,000
1991 1992 1993 1994
Thousands of Dollars/ Year Beginning April 1
229,027 216,191 213,883 184,212 29,671 2,308
12,836
12,836
256,728 278,901 150,770 128,131 -22,173
-27,701
27,701 19,383 8,318
254,767
229,027
216,191
213,883
184,212 46,075 22,939 13,761 9,375
1 ,218 1 ,218
20,097
14,969
1 1 2,891 105,654
2,843
3,931
29,671 14,754 1 2,556
1 ,248 184 929
2,308 2,308
1 2,836 12,836
12,836
255,1 29 245,281 242,434 206,628 35,806
2,847 9,848
33 9,815
299,540 332,438 187,421 145,017 -32,898
-44,41 1
44,41 1 39,063
5,348
341 ,625
255,1 29
245,281
242,434
206,628 60,086 29,106 19,776 1 1 ,204
2,71 1 2,711
20,415
15,956
1 1 7,607 109,589
2,336
5,809
35,806 14,136 9,872 1 ,414
391 9,993
2,847 2,847
9,848 9,848
33 9,815
254,81 7 247,864 245,624 218,590
27,034 2,240 6,953
1 6,952
337,182 342,935 21 5,628 127,307 -5,753
-82,365
82,365 39,782 42,583
395,557
254,81 7
247,864
245,624
218,590 60,193 32,997 21 ,263
5,933
1 ,217 1 ,087
130
28,750
23,837
123,270 1 15,405
2,453
5,160
27,034 7,881
10,206 1 ,281
281 7,385
2,240 2,240
6,953 6,953
1 6,952
272,242 258,978 254,601 231,371
23,230 4,377
13,264 1 7
13,247
343,044 348,953 239,859 109,094 -5,909
-70,802
70,802 25,369 45,433
431,785
272,242
258,978
254,601
231,371 56,609 34,038 14,410 8,161
1 ,660 1 ,609
51
35,708 7,101
24,084
130,739 122,832
2,358
6,655
23,230 1 1 ,014 8,626 1 , 136
318 2,136
4,377 4,377
13,264 13,264
1 7 13,247
1995
262,737 261 ,658 259,900 232,589
27,311 1 ,758 1 ,079
3 1 ,076
302,435 306,090 228,963 77,127 -3,655
-39,698
39,698 -1,906 41 ,604
450,357
262,737
261 ,658
259,900
232,589 45,362 23,772 14,429 7,161
1 , 172 1 , 157
1 5
41 ,749 13,743 23,244
137,281 129,402
2,747
7,025
27,31 1 8,446
14,071 1 ,453
462 2,879
1 ,758 1 ,758
1 ,079 1 ,079
3 1 ,076
1996
292,332 288,256 285,649 250,638 35,01 1
2,607 4,076
26 4,050
308,003 317,781 238,078
79,703 -9,778
-15,671
15,671 48,933
-33,262
498,128
292,332
288,256
285,649
250,638 51 ,883 24,752 14,126 13,005
1 ,578 1 ,384
194
104,340 80,363 18,612
84,51 7 79,302
12
8,320
35,01 1 1 1 ,958 16,984 1 ,708
306 4,055
2,607 2,607
4,076 4,076
26 4,050
Belize 339
1997f
324,548 283,357 281,157 251 ,344 29,81 3
2,200 41 ,191
15 41,1 76
357,136 362,261 244,828 1 17,433 -5,125
-32,588
32,588
324,548
283,357
281,157
251 ,344 52,300 25,800 18,000 8,500
1 ,540 1 ,500
40
101 ,254 76,675 19,200
89,050 83,550
7,200
29,813 10,162 1 4,904
1 ,440 307
3,000
2,200 2,200
41 , 191 41 , 191
1 5 41 , 176
55
Belize 339
1988 1 989 1990
Table B. Expenditure by Function Budgetary Central Government
Total Expenditure ( = C.II) . . . . . . . . . . . . . . . . . 1 52,670 202,550 228,824 1 General Public Services ..... . .............. t23,458 25,696 28,973 2 Defense ............... . . . . . . . . . . . . . . . . ................. 8,332 8,837 9,771 3 Public Order & Safety .............. . .. ....... t8,282 8,063 12,245 4 Education ............ ......... . . . . . . . . . . . . . . . . . . . . . . . . . 27,678 33,300 37,832 5 Health . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . 13,835 1 5,330 1 8,047 6 Social Security & Welfare .. . . . . . . . . . . . . . . . 2,019 2,317 1 ,484 7 Housing & Commun. Amenities . . . . . . 3,548 5,789 14,273 8 Recr.,Cultr.,Relig.Affrs . ....... . . . . ........... 1 ,772 2,659 3,088
9-13 Econ. Affairs & Services ................... 50,315 87,1 13 92,089 9 Fuel & Energy . . . . . . . . . ........... .. ............... 685 410 210 10 Agric.,Forestry,Fishing,Hunt. .. . . . . . . . . . . 1 7,802 1 5,994 29,382 1 1 Mining, Manufc.& Construct.. . . . . . . . . . . . 772 6,508 208 1 2 Transportation & Communication . . . 27,247 61 ,803 48,81 1 1 3 Oth. Econ. Affairs & Serv . . .... ........... 3,809 2,398 13,478 1 4 Other Expenditures . . . . . . . . . . . ..... . . ..... . . . . . 13,431 13,446 1 1 ,022
of which: Interest Payments . . . . . . . . 13,431 13,446 1 1 ,022
Table C. Expenditure and Lending minus Repayments by Economic Type Budgetary Central Government
Tot.Exp.& Lend-Repay( I I + V) .......... 1 18,389 201 ,502 218,1 14
II Total Expenditure (I I I + IV) ................ 1 52,670 202,550 228,824
Ill Current Expenditure .... . .. . . . . . . . . . . . . . . . . . . . . 1 1 5,070 1 26,556 134,916 1 Expenditure on Goods & Serv . . ...... 93,184 103,971 1 1 4,213
1.1 Wages and Salaries ........................... 70,481 80,158 87,718 1.3 Other Purch.of Goods & Serv . . . . . . . . . 22,703 23,813 26,495 2 Interest Payments .............................. 13,431 13,446 1 1 ,022 3 Subsidies & Oth. Curr. Trans! . ........ 8,455 9,139 9,681 3.1 Subsidies .. . . . . ........................................ 3.2 Transl.to Oth.Lev.Nat.Govt . . . . . . . . . . . . . .
3.3-4 Transl.to Nonpft.lnst.& Houshld . .... 3.5 Transfers Abroad .... . . . . . . . . . . . . . ...............
IV Capital Expenditure ......... . . . . . . . . . . . . . . . . . . . 37,600 75,994 93,908 4 Acquis. of Fixed Cap. Assets .......... 72,566 88,044 6 Purch. of Land & lntang. Assets . . . . 1 ,933 3,450 7 Capital Transfers ......... .. . . . . . . . . . . . . . . . . . . . . . 1 ,495 2,414 7.1 Domestic .. . . . . . . . . . . . . . . . .......... .. . . . . . . . .... . . . . . . . 7.2 Abroad ..... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
v Lending minus Repayments .. . . . . . . . . . . -34,281 -1 ,048 -10,710 8 Domestic ..... . . . . . . . . . ......... . . . . . . . . . . . . . . .......... -34,281 -1 ,048 -10,710 8.2 To Nonfin. Pub. Ent. . . . . . . . . . . . . . . . . . . . . . . . . . . -34,281 -1 ,073 -10,710 8.3-4 To Financial lnst. & Other ................ 25
Table D. Financing by Type of Debt Holder Budgetary Central Government
Financing ( 1 1+ 1 1 1 ) ............... . . . . . . . . . . . . . . . . . -44,922 5,733 -5,633
II Domestic Financing ........................... -54,966 -1,651 -25,951 From Other General Govt . . .............. 2,480 -692
2 From Monetary Authorities ... . . . . . . . . . . . . 19,680 -12,475 3 From Deposit Money Banks ............ -22,228 1 1 ,695 4 Other Domestic Financing .... . . . . . . ..... -1,930 8 5 Adjustments ......................................... 347 -24,487
Ill Financing Abroad ... ..... . . . . . ........ . . ........ 10,044 7,384 20,318 6 From lnternat'l Develop. Instil . . . . . . . . . -1 ,868 4,718 1 ,828 7 From Foreign Governments .. . . . . . . . . . . . 12,904 3,590 13,738 8 Other Borrowing Abroad ................... -992 -924 4,752 9 Changes in Cash, Deposits, etc . . . . .
56
1991 1 992 1993 1994 1995 1996 19971
Thousands of Dollars/ Year Beginning April 1
278,901 332,438 342,935 35,304 53, 1 19 42,519
9,364 10,991 12,684 21 ,91 1 22,263 22,684 42,798 53,843 65,837 19,090 21 , 120 33,442 9,095 12,697 14,422
18,669 19,446 33,190 7,307 7,848 10,170
104,537 1 16,125 87,334 9,383 17,305 1 ,430
30,061 24,013 23,199 823 363 1 ,796
44,563 54,799 47,754
19,707 19,645 13,155 10,826 14,986 20,453 10,826 12,752 1 7,876
256,728 299,540 337,182
278,901 332,438 342,935
1 50,770 187,421 21 5,628 125,812 160,100 185,144 96, 1 12 104,619 120,573 29,700 55,481 64,571 1 0,826 12,752 1 7,876 14,132 14,569 12,608
23 1 ,386 413
2,610 5 1 1 ,212 8,404 9,586 2,897 2,169 2,604
128,131 145,017 127,307 123,171 140,064 1 1 9,638
4,960 3,606 2,327 1 ,347 5,342 1 ,253 1 ,670
94 3,672
-22,1 73 -32,898 -5,753 -22,173 -32,898 -5,753 -22,173 -34,199 -7,774
1 ,301 2,021
27,701 44,41 1 82,365
8,318 5,348 42,583 -12,300 -683 1 ,900
10,589 21 ,553 27,521 5,408 3,931 -20,028
1 21 -19,453 33,190 4,500
19,383 39,063 39,782 5,807 8,414 7,404 3,357 3,1 12 19,565
10,219 27,679 15,133 -142 -2,320
348,953 306,090 317,781 362,261 44,601 46,346 51 ,047 41,313
16,837 1 5,862 1 5,955 1 9,735
20,379 19,493 24,491 25,743 68,965 64,227 64,81 1 74,182
46,356 32,643 26,267 29,61 7 16,013 1 7,991 18,829 21 ,426 23,038 1 9,621 8,800 9,323 3,241 4,005 3,257 4,753
83,635 57,876 71,001 101 ,854
1 ,803 3,779 3,818 3,125
17,080 14,098 15,148 22,456
59 191 34,190 28,858 44,900 60,774
30,503 10,950 7,135 1 5,499
25,888 28,026 33,323 34,315
22,550 25,716 28,322 29,012
343,044 302,435 308,003 357,136
348,953 306,090 31 7,781 362,261
239,859 228,963 238,078 244,828
199,040 1 84,705 1 86,945 193,099
131 ,858 126,989 1 23,123 132,421
67,182 57,716 63,822 60,678 22,550 25,716 28,322 29,012
18,269 18,542 22,8 1 1 22,717
404 382 355 327
2,859 2,335 2,674 2,400 1 1 ,637 13,481 1 5,695 16,530 3,369 2,344 4,087 3,460
109,094 77,127 79,703 1 1 7,433 101 ,200 74,100 76,278 1 12,833
2,614 709 1 ,574 2,000 5,280 2,318 1 ,851 2,600 1 ,426 910 906 1 , 100 3,854 1 ,408 945 1 ,500
-5,909 -3,655 -9,778 -5,1 25 -5,909 -3,655 -9,778 -5,125 -6,659 -3,655 -1 0,778 -6,125
750 1 ,000 1 ,000
70,802 39,698 1 5,671 32,588
45,433 41 ,604 -33,262 6,143 -1 ,384 1 ,81 1
12,806 841 -16,856 24,596 27,240 -27,857
1 ,888 14,907 9,640
25,369 -1 ,906 48,933 23,634 8,720 1 2,445
1 ,047 -4,288 50,862 1 ,666 -7,622 -14,387 -978 1 ,284 13
Government Finance Statistics Yearbook 2002
1988
Table E. Financing by Type of Debt Instrument Budgetary Central Government
Financing ( = D.l) ................................ -44,922
II Domestic Financing ( = D.II) ............. -54,966
1 Long-term Bonds ................................ 2 Short-term Bonds and Bills .............. 3 Long-term Loans n.e.c . ..... ................ 4 Short-term Loans & Adv. n.e.c . ...... 5 Other Domestic Liabilities ................ 6 Changes in Cash, Deposits, etc . ....
Ill Financing Abroad ( = D.lll) ............... 10,044 9 Long-term Loans n.e.c . . .................... 10,594 10 Short-term Loans & Adv. n.e.c . ...... -550 12 Changes in Cash, Deposits, etc . ....
Table F. Outstanding Debt Budgetary Central Government
(at End of Fiscal Year)
Total Debt (1 1+ 111) .............................. 207,592
II Domestic Debt .................................... 77,270 Ill Foreign Debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 23,962
2002 Government Finance Statistics Yearbook
1989 1990
5,733 -5,633
-1,651 -25,951 700 -650
-2,698 -814
347 -24,487
7,384 20,318 7,384 20,318
212,978 231 ,832
75,272 73,808 140,002 145,516
Belize 339
1991 1992 1993 1994 1995 1996 19971 Thousands of Dollars/ Year Beginning April 1
27,701 44,411 82,365 70,802 39,698 15,671 32,588
8,318 5,348 42,583 45,433 41 ,604 -33,262 5,000 10,000 -4,450
2,000 10,842 5,000 5,000 2,550 � 2,150 2,623 -1,314 1 ,846 1 ,268 33,904 12,714 -2,743 8,076 -2,146
-18,624 -12,115 -923 19,476 12,727
4,500 -1 1 ,332 28,992 36,476 366 -41 ,239
1 9,383 39,063 39,782 25,369 -1,906 48,933
1 9,383 39,205 42,102 26,347 -3,190 48,920
-142 -2,320 -978 1 ,284 13
254,767 341,625 395,557 431,785 450,357 498,128
77,626 1 13,070 136,104 145,985 167,747 168,330 177,141 228,555 259,453 285,800 282,610 329,798
57
58
Bhutan 514
Summary Table Consolidated Central Government
Total Revenue and Grants (A. I) . . . . . 2 Total Revenue (A.II) . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Current Revenue (A.III) . . . . . . . . . . . . . . . . . . . . . 3.1 Tax (A.IV) ............................................ . 3.2 Nontax (A.V) . . . . . . . . . . . ............................ . 4 Capital Revenue (A. VI) . . . . . 5 Grants (A. VII) .... . . . . . . . . . . . ...................... . 5.1 Curr.(A1 7. 1 +A1 8 . 1 +A19. 1 ) ... . . . . . . . . 5.2 Cap.(A1 7.2 +A18.2+A1 9.2) ........... .
6 Total Exp.& Lend-Repay(C.I) ......... . 7 Total Expenditure (C.II) . . . . . . . . . . . . . . . . . . . . . 8 Current Expenditure (C. I l l ) . . . . . . . . . . . . . . . 9 Capital Expenditure (C.IV) ............... . 1 0 Lending minus Repay(C.V) .. . . . . . . . . . . . .
1 1 Overall Deficit/Surplus ( 1 ·6) . .. . . . . . . . . . 1 2 Financing (D. I o r E . I ) ( =·1 1 ) . . . . . .. ... . 1 3 Abroad (D.III o r E. l l l ) . . . . . . . . . .. . . . . . . . . . . . . . . 1 4 Domestic (D.II o r E.l l) ..... .... . . . . . . . ....... .
1 5
I I
Ill
IV
1 . 1 1 .2
Memorandum Item:
Govt. Debt End Period (F.I) . . . . . . . . . . . . .
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants( I I+ VII) . . . .
Total Revenue ( I l l+ VI) .. . . . . . . . . . . . . . . . . . .
Current Revenue (IV+ V) ..... .
Tax Revenue ..... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax on lnc.,Profits, Cap.Gains .. . Individual ................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . Corporate . . . . .
2 Social Security Contributions .......... .
3 Taxes on Payroll & Work Force . . . . . .
4 4.1 4.6
5 5.1 5.2
6 6.1 6.2
7
v 8 9 1 2
V I 1 3
VII 17
2 3 4
Taxes on Property .... . . . . .... . . . . . ........... . Recur. Taxes on lmmov. Prop . . . . . . . . Other Recur. Taxes on Prop . ....... . . .
Dom. Taxes on Goods & Serv . ...... . Gen. Sales, Turnover or V.A.T ....... . Excises ......... ...... .
Taxes-lnternat'l Trade, Transac . . . . . . Import Duties ........ .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Export Duties ........ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Other Taxes ....... . . . . . . . . . . . . . . . .................. .
Nontax Revenue .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Entrepren. & Property Income ....... . Adm.Fees,Chges,Nonind.Sales .. . . . . . Other Nontax Revenue ......... . . . . . . . . . . . .
Capital Revenue ....... . . .............. ......... . Sales of Fixed Capital Assets . . . . . . . . .
Grants . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . .
From Abroad .... ......... . . . . . . . . . . . . .............. .
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( =C.II) . . . . . . .......... . General Public Services ... . . . . . . . . . . . . . . . . . Defense ...................... . . . . . . . . . . . . ............. . Public Order & Safety ....................... . Education ..................... ... . . . . . . .... . . . . ....... .
1993
2,881.0 1 ,650.9 1 ,450.4
447.1 1 ,003.3
200.5 1 ,230.1
2,568.7 2,397.3 1 ,240.7 1 , 156.6
171 .4
31 2.3
-312.3 22.5
-334.8
2,821.1
2,881.0
1 ,650.9
1 ,450.4
447.1 144.2 33.1
1 1 1 . 1
5.8 4.8 1 .0
279.6 96.3
1 55.7
13.1 1 1 .5 1 .6
4.4
1 ,003.3 691.0
45.4 266.9
200.5 200.5
1 ,230.1 1 ,230.1
2,397.3 384.9
195.7 240.3
1994
3,122.5 1 ,666.3 1 ,562.5
503.3 1 ,059.2
103.8 1 ,456.2
3,167.6 2,891.0 1 ,550.9 1 ,340.1
276.6
-45.1
45.1 24.1 21 .0
2,798.2
3,122.5
1 ,666.3
1 ,562.5
503.3 165.3 50.8
1 1 4.5
6.1 4.9 1 .2
300.6 88.7
1 85.2
30.7 22.6
8.1
.6
1 ,059.2 706.6 41.5
31 1 . 1
103.8 103.8
1 ,456.2 1 ,456.2
2,891.0 638.1
1 51 .9 329.1
1995
3,650.6 1 ,877.4 1 ,791.2
649.8 1 ,141 .4
86.2 1 ,773.2
3,642.8 3,655.6 1 ,906.7 1 ,748.9
-12.8
7.8
-7.8 -<3.7 -1 .1
2,662.4
3,650.6
1 ,877.4
1 ,791.2
649.8 263.5
60.3 203.2
5.8 4.8 1 .0
338.6 1 1 7.1 1 94.0
41.3 29.9 1 1 .4
.6
1 ,141 .4 476.9
44.5 620.0
86.2 86.2
1 ,773.2 1 ,773.2
3,655.6 775.4
1 30.2 407.0
1996 1997 1998 1999 2000 2001 2002p
Millions of Ngultrum/ Year Ending June 30
4,491.3 2,1 27.7 2,046.7
844.2 1 ,202.5
81.0 2,363.6
4,252.7 4,1 52.6 1 ,968.2 2,184.4
100.1
238.6
-238.6 -26.8
-21 1 .8
4,069.5
4,491.3
2,127.7
2,046.7
844.2 426.1 69.1
357.0
5.6
4.6 1 .0
381.6 140.3 21 1 .6
30.5 19.1 1 1 .4
.4
1 ,202.5 573.6 54.3
574.6
81.0 81.0
2,363.6 2,363.6
4,1 52.6 616.3
166.7 434.4
4,656.3 2,424.2 2,357.7
868.9 1 ,488.8
66.5 2,232.1
4,957.2 4,630.6 2,341 .2 2,289.4
326.6
-300.9
300.9 124.3 176.6
4,084.9
4,656.3
2,424.2
2,357.7
868.9 492.0
91 .4 400.6
8.4 7.0 1 .4
319.7 182.0 101 .8
48.2 21 .9 22.8
.6
1 ,488.8 714.4 84.4
690.0
66.5 66.5
2,232.1 2,232.1
4,630.6 834.6
276.4 517.5
4,949.3 3,133.0 3,063.8 1 ,246.4 1 ,817.4
69.2 1 ,816.3
4,805.9 4,588.3 2,627.7 1 ,960.6
217.6
143.4
-143.4 336.2
-479.6
4,661.2
4,949.3
3,1 33.0
3,063.8
1 ,246.4 667.7 108.4 559.3
7.6 7.6
519.1 207.5 266.7
52.0 29.8 1 8.5
1 ,81 7.4 1 , 199.4
51.2 566.8
69.2 69.2
1 ,816.3 1 ,816.3
4,588.3 736.8
309.5 543.9
6,919.5 3,656.9 3,570.6 1 ,265.8 2,304.8
86.3 3,262.6
7,224.4 7,284.0 3,1 78.3 4,1 05.7
-59.6
-304.9
304.9 553.7
-248.8
6,205.3
6,919.5
3,656.9
3,570.6
1 ,265.8 725.0 130.7 594.3
6.8 6.8
466.3 224.5 1 84.6
67.4 44.2 1 9.8
.3
2,304.8 1 ,690.7
56.8 557.3
86.3 86.3
3,262.6 3,262.6
7,284.0 1 ,607.7
358.6 877.3
7,859.5 4,585.4 4,514.1 1 ,977.1 2,537.0
71.3 3,274.1
8,624. 1 8,334.2 3,702.1 4,632.1
289.9
-764.6
764.6 606.6 1 58.0
7,721.8
7,859.5
4,585.4
4,514.1
1 ,977.1 1 ,056.7
223.5 833.2
7.1 7.1
842.5 299.9 470.3
70.5 57.9 9.4
.3
2,537.0 1 ,692.5
71 .5 773.0
71.3 7 1 .3
3,274.1 3,274.1
8,334.2 1 ,787.0
453.6 1 , 120.5
8,686.7 4,975.7 4,899.6 1 ,916.9 2,982.7
76.1 3,71 1 .0
1 1 , 1 77.5 10,716.5 4,435.6 6,280.9
461.0
-2,490.8
2,490.8 1 ,056.7 1 ,434.1
1 5,723.8
8,686.7
4,975.7
4,899.6
1 ,916.9 1 ,257.6
338.1 919.5
10.3 10.3
546.1 342.7 130.3
94.6 78.3 13.2
8.3
2,982.7 2,285.7
80.7 61 6.3
76.1 76.1
3,711.0 3,71 1 .0
10,716.5 2,466.6
474.6 1 ,2 15.2
8,059.0 5, 140.6 5,102.9 2,196.5 2,906.4
37.7 2,918.4
9,815.7 9,813.7 4,61 1 . 1 5,202.6
2.0
-1 ,756.7
1 ,756.7 709.6
1 ,047.1
8,059.0
5,140.6
5,102.9
2,196.5 1 ,232.9
293.7 939.2
8.7 8.7
860.6 330.4 458.8
94.0 78.3 12.7
.3
2,906.4 1 ,976.0
64.1 866.3
37.7 37.7
2,918.4 2,918.4
9,813.7 2,149.9
486.1 1 ,528.4
Government Finance Statistics Yearbook 2002
5 Health . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Social Security & Welfare ... . . . . . . . . . . . . . . 7 Housing & Commun. Amenities . . . . . . 8 Recr.,Cultr. ,Relig. Affrs ..................... .
9-13 Econ. Affairs & Services .. . . . . . . . . . . . . . . . . . 9 Fuel & Energy .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Agric.,Forestry,Fishing,Hunt. ........... . 1 1 Mining, Manufc., & Construct. . . . . . . . . . 1 2 Transportation & Communication . . . 1 3 Oth. Econ. Affairs & Serv . . . . . . . . . . . . . . . . . 1 4 Other Expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . ..
I I
o f which: Interest Payments . . . . . . . .
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay( II +V)
Total Expenditure (II I + IV) .....
Ill Current Expenditure . . . . . . . . . . . . . . . . . . . . . . ... .. Expenditure on Goods & Serv . . . . . . . .
1.1 Wages and Salaries . . . . . . . . . . . . . . . . 1.2 Employer Contributions .. . . . . . . . . . . . . . . . . . . .
1 .3 Other Purch.of Goods & Serv . . ...... . 2 Interest Payments .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Subsidies & Oth. Curr. Trans! . . . . . . . . . 3.1 Subsidies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ............... .. 3.3-4 Transf.to Nonpft.lnst.& Houshld . .. . .
IV 4 6 7 7.1
Capital Expenditure . . .......... .. . .... . . . . . . . . Acquis. of Fixed Cap. Assets ......... . Purch. of Land & lntang. Assets . . . . . Capital Transfers .. . . . . . . . . . . . . . . Domestic .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
V Lending minus Repayments 8 Domestic ....... .. ........... . . . . . . . . . . . . . . . . . . . . . . . . . . .
8.2 To Nonfin. Pub. Ent. . . . . . . . . . . . . . . 8.3-4 To Financial lnst. & Other .. . . . . . . . . . . . . . .
II 2 4
Ill 6 7 8
II 2 4 6
I l l 9
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing ( I I+ I l l ) ...... .
Domestic Financing ....... . . . . . . . .. From Monetary Authorities . . . . . . . . . . . . . . . Other Domestic Financing ... . . . . . . . . . . . .
Financing Abroad .. . . . . . . . . . . . . . . . . . . . . . . . . . . . .. From lnternat'l Develop. Instil. . . . . . . . . From Foreign Governments .. . . . . . . . . . . . Other Borrowing Abroad .. . . . . . . . . . . . . . . . . .
Table E. Financing by Type of Debt Instrument Consolidated Central Government
Financing ( = D.I) . . . . . . . . . . . . . . . . . . . . . . .
Domestic Financing ( = D. II) .. Short-term Bonds and Bills . . . . . . . . . . . . . . Short-term Loans & Adv. n.e.c . . . . . . . Changes in Cash, Deposits, etc . . . . .
Financing Abroad ( = D.II I) .. Long-term Loans n.e.c . . . . . . . . . . . . . . . . . . . . . .
1993
168.0
102.9 51.7
1 , 191 .4 90.0
432.1 5.1
612.7 51 .5 62.4 62.4
2,568.7
2,397.3
1 ,240.7 1 ,095.7
477.2 28.8
589.7 62.4 82.6 36.4 46.2
1 ,1 56.6 949.6 1 75.7 31.3 31.3
171 .4 1 7 1 .4 79.0 92.4
-312.3
-334.8 -333.9
-.9
22.5 23.2
-.7
-312.3
-334.8
-333.9 -.9
22.5 22.5
2002 Government Finance Statistics Yearbook
1994
21 6.4
1 1 8.2 46.6
1 , 172.9 21 1 .1 629.7
5.5 303.0
23.6 217.8 217.8
3,167.6
2,891.0
1 ,550.9 1 , 163.5
484.6 28.3
650.6 217.8 169.6 74.1 95.5
1 ,340.1 1 ,076.5
1 61 .0 102.6 102.6
276.6 276.6 233.8
42.8
45.1
2 1 .0 22.5 -1.5
24.1 24.8
-.7
45.1
2 1 .0
22.5 -1.5
24.1 24.1
1995
261.0
237.8 50.9
1 ,594.1 331.7 719.9
9.5 516.5
16.5 1 99.2 1 99.2
3,642.8
3,655.6
1 ,906.7 1 ,408.7
579.4 34.1
795.2 1 99.2 298.8
67.6 231.2
1 ,748.9 1 ,354.6
319.9 74.4 74.4
-12.8 -12.8 -41 .5 28.7
-7.8
-1 .1 2.5
-3.6
-6.7 -6.3 -.4
-7.8
-1 . 1
2.5 -3.6
-8.7 -6.7
1996 1997 1998 1 999
Millions of Ngultrum/ Year Ending June 30
354.2
134.8 79.7
2,161.0 890.3 774.6
18.7 451.2
26.2 205.5 205.5
4,252.7
4,152.6
1 ,968.2 1 ,644.6
641.5 30.9
972.2 205.5 1 18.1 65.1 53.0
2,184.4 1 ,280.3
255.9 648.2 648.2
100.1 100.1 -95.7 1 95.8
-238.6
-21 1 .8 -313.0
101 .2
-26.8 -26.8
-238.6
-21 1 .8 100.0
-313.0 1 .2
-26.8 -26.8
468.5
1 64.8 84.9
2,082.1 531.4 687.7
1 4.0 826.9
22.1 201.8 201.8
4,957.2
4,630.6
2,341.2 2,010.1
837.3 69.5
1 ,103.3 201.8 1 29.3 79.5 49.8
2,289.4 1 ,769.8
253.1 266.5 266.5
326.6 326.6 -53.7 380.3
300.9
1 76.6 1 75.6
1 .0
1 24.3 219.4 -13.9 -61.2
300.9
176.6 -100.0 275.6
1 .0
124.3 124.3
558.1
164.8 90.4
2,081 .8 979.6 410.4
16.5 653.0
22.3 1 03.0 1 03.0
4,805.9
4,588.3
2,627.7 2,338.9
996.7 88.1
1 ,254.1 103.0 185.8 77.2
108.6
1 ,960.6 1 ,687.7
225.7 47.2 47.2
217.6 21 7.6 -30.5 248.1
-143.4
-479.6 -484.0
4.4
336.2 1 66.7 255.7 -86.2
-143.4
-479.6
-484.0 4.4
336.2 336.2
606.1
154.4 1 1 8.9
3,476.7 2,018.2
649.0 21.1
753.2 35.2 84.3 84.3
7,224.4
7,284.0
3,178.3 2,715.1 1 , 134.6
94.4 1 ,486.1
84.3 378.9
59.0 319.9
4,105.7 3,521.4
498.0 86.3 86.3
-59.6 -59.6 -84.4 24.8
304.9
-248.8 -244.8
-4.0
553.7 14.8
587.3 -48.4
304.9
-248.8
-244.8 -4.0
553.7 553.7
2000
768.3
276.9 69.5
3,778.2 1 ,990.4
666.0 42.7
1 ,029.9 49.2 80.2 80.2
8,624.1
8,334.2
3,702.1 3,366.1 1 ,472.1
134.0 1 ,760.0
80.2 255.8 6 1 .5
1 94.3
4,632.1 4,055.9
491.8 84.4 84.4
289.9 289.9
79.7 210.2
764.6
1 58.0 162.3 -4.3
606.6 1 1 7.8 488.8
764.6
158.0
162.3 -4.3
606.6 606.6
Bhutan 51 4
2001
804.0
279.3 1 1 3.9
5,285.1 3,349.9
753.1 24.2
1 ,084.0 73.9 77.8 77.8
1 1 ,177.5
10,716.5
4,435.6 3,751 .1 1 ,582.0
1 40.9 2,028.2
77.8 606.7
65.7 541.0
6,280.9 5,670.5
508.6 10 1 .8 10 1 .8
461.0 461.0 192.4 268.6
2,490.8
1 ,434.1 1 ,483.9
-49.8
1 ,056.7 1 68.4 888.3
2,490.8
1 ,434.1
1 ,483.9 -49.8
1 ,056.7 1 ,056.7
2002p
1 ,000.2
751.0 172.2
3,640.5 1 ,289.2 1 ,007.2
28.9 1 ,216.8
98.4 85.4 85.4
9,815.7
9,813.7
4,61 1 . 1 4,248.9 1 ,696.7
157.0 2,395.2
85.4 276.8 63.1
213.7
5,202.6 4,387.3
772.9 42.4 42.4
2.0 2.0 2.0
1 ,756.7
1 ,047.1 1 ,047.1
709.6 709.6
1 ,756.7
1 ,047.1
1 ,047.1
709.6 709.6
59
Bhutan 514
1993 1994 1995
Table F. Outatandlng Debt Consolidated Central Government
{at End of Fiscal Year)
Total Debt ( 1 1+ 111) .............................. 2,821.1 2,798.2 2,662.4
I I Domestic Debt .................................... 19.3 64.9 28.4 Ill Foreign Debt... ..................................... 2,801 .8 2,733.3 2,634.0
60
1996 1997 1998 1999 2000 2001 2002p
Millions of Ngultrum/ Year Ending June 30
4,069.5 4,084.9
107.4
3,962.1 4,084.9
4,661.2 6,205.3 7,721.8 1 5,723.8
4,661.2 6,205.3 7,721.8 1 5,723.8
Government Finance Statistics Yearbook 2002
Summary Table Consolidated Central Government
1 Total Revenue and Grants (A. I) .... . 2 Total Revenue (A. II) . . . . . . . . . . . . . . . . . . . . . . . . .. 3 Current Revenue (A.III) . . . . . . . . . . . . . . . . . . . . . 3.1 Tax (A.IV) ................. . ...... .................... . 3.2 Nontax (A.V) . . .. . . . . . . . . . . . . . . . . . . ................ .. 4 Capital Revenue (A. VI) .................... . 5 Grants (A. VII) ............... . . . . . . . . . . . . . . . . . . . . . . . 5.1 Curr.(A17 . 1 + A1 8.1 + A 1 9. 1 ) .......... . 5.2 Cap.(A1 7.2 +A1 8.2 +A19.2) .......... ..
6 Total Exp.& Lend-Repay(C.I) ........ .. 7 Total Expenditure (C.II) .. . . . . . . . . . . . . . . . . . . . 8 Current Expenditure (C. I l l ) .............. . 9 Capital Expenditure (C.IV) .............. . . 10 Lending minus Repay (C.V) . . . . . . . . . . . . .
1 1 Overall Deficit/Surplus ( 1 -6) . . . . . . . . . . . .
12 Financing (D.I or E. l) ( = -1 1 ) . . . . . . . . . . . 1 3 Abroad (D.II I or E . Ill) ........................ . 1 4 Domestic (D.II or E. l l ) . . . . . . . . . . . . . . . . . . . . . . . .
Memorandum Item:
1 5 Govt. Debt End Period (F.I) .... . . . ..... .
Summary Table Budgetary Central Government
1 Total Revenue and Grants (A. I) .... . 2 Total Revenue (A. I I ) ............. . . . . . . . . . . . . . 3 Current Revenue (A. Ill) .................... . 3.1 Tax (A.IV) .. . . . . . . . . . . . . . . . ........................... . 3.2 Nontax (A.V) ... . . . . ................ . . . . . . . .. . . . . . . .. 4 Capital Revenue (A. VI) . . . . . . . . . ........... . 5 Grants (A. VII) . . . . . . . . . . . . ........................ .. 5.1 Curr.(A1 7.1 +A18.1 +A19. 1 ) . . . . . . . . . . . 5.2 Cap.(A1 7.2 + A1 8.2 + A1 9.2) . . . . . . . . . . .. 6 Total Exp.& Lend-Repay(C.I) . . . . . . . . .. 7 Total Expenditure (C. I I ) .. . . . . . . . . . . . . . . . . .. . 8 Current Expenditure (C.III) .............. . 9 Capital Expenditure (C.IV) .... . ......... .. 10 Lending minus Repay (C.V) .... . . . . . . . . . 1 1 Overall Deficit/Surplus ( 1 -6) . . . . . . . . . . . . 12 Financing (D.I or E.l) . . . . . . . . . . . . . . . . . . . . . . . . . 1 3 Abroad ( D . I l l o r E . I l l) ....... . . . . . . . . . . . . . . . . . . 1 4 Domestic (D. I I or E. l l ) .. . . . . . . . . . . . . . . . . . . .. . .
Memorandum Item:
1 5 Govt. Debt End Period (F.I) . .... . . . . . . . .
Summary Table Central Govt - Soc. Security Funds
Total Revenue and Grants (A. I) .... . 2 Total Revenue (A. II) ......................... . 3 Current Revenue (A.II I) .............. . . . . . . . 3.1 Tax (A. IV) .......... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.2 Nontax (A.V) . . . . . . . . . . . . . .. . . . . . . . . . . . . . . ... . . . . . . .. 4 Capital Revenue (A. VI) ... . . . . . . . . . . . . . . . . . . 5 Grants (A. VII) . . . . . . . . . . ............ . . . ........... .. 5.1 Curr.(A1 7.1 +A18 . 1 +A19. 1 ) . . . . . . . . . . . 6 Total Exp.& Lend-Repay(C.I) . . . . . . . . .. 7 Total Expenditure (C. I I ) ........ . .......... . . 8 Current Expenditure (C. I l l) .............. . 9 Capital Expenditure (C.IV) ..... . ........ .. 1 0 Lending minus Repay (C.V) . . . . . . . . . . . . . 1 1 Overall Deficit/Surplus ( 1 -6) . . . . . . . . . . .. 1 2 Financing (D. I o r E . I) ............ . . . . . .. ..... . 13 Abroad (D. I I I or E. l l i ) .... . . . . . ............. . . 14 Domestic (D.II or E . I I ) . . . . . . . . . . . . . . . . . . . . . . . .
1992
3,886.6
3,377.7
3,339.9
2,244.2
1 ,095.7
37.8
508.9
1 96.9
312.0
4,459.5
4,460.6
3,514.4
946.2
-1 .1
-572.9
572.9
505.9
67.0
3,241.5
2,938.9
2,901.1
1 ,866.9
1 ,034.2
37.8
302.6
165.7
136.9
2,821.0
2,824.9
2,435.6
389.3
-3.9
420.5
1 1 7.7
55.7
62.0
3 1 7.4
299.4
299.4
285.0
14.4
18.0
18.0
528.0
535.6
524.2
1 1 .4
-7.6
-210.6
-38.9
-38.9
2002 Government Finance Statistics Yearbook
1993
5,229.3
3,953.3
3,923.7
2,613.9
1 ,309.8
29.6
1 ,276.0
458.4
817.6
5,706.4
5,876.5
4,554.0
1 ,322.5
-170.1
-477.1
477.1
782.4
-305.3
4,491.3
3,386.7
3,386.4
2,217.9
1 , 168.5
.3
1 , 1 04.6
389.1
715.5
3,548.3
3,730.5
3,161.1
569.5
-182.2
943.0
-142.5
223.6
-366.1
1 4,250.6
435.2
395.9
369.5
286.3
83.2
26.4
39.3
39.3
683.2
680.9
624.5
56.4
2.3
-248.0
-20.9
-20.9
1994
5,412.8
4,613.0
4,528.6
3,096.6
1 ,432.0
84.4
799.8
396.5
403.3
6,318.7
6,400.0
5,023.9
1 ,376.1
-81.3
-905.9
905.9
1 ,241.8
-335.9
1 6,352.9
4,459.6
3,949.6
3,948.8
2,648.3
1 ,300.5
.8
510.0
323.5
1 86.5
3,988.8
4,065.9
3,710.1
355.8
-77.1
470.8
272.5
463.9
-191.4
16,350.4
448.2
403.7
373.0
320.4
52.6
30.7
44.5
44.5
738.1
732.0
674.7
57.3
6.1
-289.9
-76.8
-76.8
1995 1996 1997 1998
Millions of Bolivianos/ Year Ending December 3 1
5,902.9
5,336.5
5,233.6
3,517.1
1 ,71 6.5
1 02.9
566.4
218.5
347.9
6,651.9
6,801.6
5,498.6
1 ,303.1
-149.7
-749.0
749.0
1 ,587.3
-838.3
18,506.6
4,926.3
4,545.5
4,540.9
2,973.2
1 ,567.7
4.6
380.8
139.2
241.6
4,255.1
4,395.9
4,032.6
363.3
-140.8
671.2
27.8
797.4
-769.6
1 8,505.2
524.8
477.1
446.2
383.1
63.1
30.9
47.7
47.7
879.6
855.3
786.9
68.4
24.3
-354.8
-12.0
-12.0
7,657.7
6,564.7
6,444.2
5,483.9
960.3
120.5
1 ,093.0
279.1
813.9
8,552.4
8,627.4
6,749.2
1 ,878.2
-75.0
-894.7
894.7
1 ,388.2
-493.5
1 7,973.6
6,169.4
5,653.3
5,644.3
4,792.4
851.9
9.0
516.1
1 64.8
351.3
5,238.7
5,302.4
4,750.8
551.6
-63.7
930.7
230.3
668.2
-437.9
1 7,969.9
615.4
558.6
513.9
483.4
30.5
44.7
56.8
56.8
1 ,325.6
1 ,326.2
1 , 1 60.2
1 66.0
-.6
-710.2
1 1 6.2
1 1 6.2
7,909.0
7,092.3
7,070.0
6,266.3
803.7
22.3
816.7
1 87.2
629.5
8,881.7
9,1 93.7
7,712.7
1 ,481.0
-312.0
-972.7
972.7
841.7
1 3 1 .0
1 9,379.6
6,688.2
6,147.0
6,130.1
5,502.9
627.2
16.9
541.2
91.7
449.5
6,666.6
6,986.6
6,213.7
772.9
-320.0
21 .6
968.0
845.2
122.8
19,317.5
556.2
554.6
554.6
525.7
28.9
1 .6
1 .6
875.3
847.8
802.4
45.4
27.5
-319.1
-50.0
-3.5
-46.5
9,002.1
8,300.8
8,228.4
7,1 1 1 .3
1 , 1 1 7.1
72.4
701.3
68.3
633.0
1 0,093.8
1 0,339.8
8,723.1
1 ,616.7
-246.0
-1 ,091.7
1 ,091.7
872.3
219.4
22,04 1 .7
7,473.0
6,929.4
6,918.3
6,215.7
702.6
1 1 .1
543.6
43.9
499.7
7,541.0
7,80 1 .5
7,082.5
719.0
-260.5
-68.0
1 ,073.1
857.6
215.5
22,015.8
643.1
641.1
641.1
614.2
26.9
2.0
2.0
702.0
674.7
610.4
64.3
27.3
-58.9
-60.8
-3.2
-57.6
1999
9,589.3
8,638.3
8,043.4
6,749.2
1 ,294.2
594.9
950.6
161 . 1
789.5
1 0,693.2
1 1 ,166.9
9,395.7
1,771.2
-473.7
-1,103.9
1 , 1 03.9
784.5
319.4
27,091.5
8,022.5
7,238.1
6,644.7
5,841.4
803.3
593.4
784.1
135.6
648.5
8,061.7
8,552.9
7,750.0
803.0
-491.2
-39.2
1 , 1 74.9
787.8
387.1
27,091.0
703.3
703.2
703.2
652.0
51 .2
. 1
.1
609.1
615.8
539.2
76.5
-6.7
94.2
-30.4
-3.3
-27.1
2000
10,187.5
9,278.7
9,016.9
7,276.1
1 ,740.8
261.8
908.8
183.9
724.9
1 1 ,917.4
12,314.4
10,184.5
2,1 29.9
-397.0
-1 ,729.9
1 ,729.9
644.1
1 ,085.8
31,213.8
8,346.9
7,540.6
7,279.2
6,31 1 .8
967.4
261.4
806.3
162.5
643.8
8,930.5
9,347.9
8,279.0
1 ,069.0
-417.4
-583.6
1 ,845.6
648.0
1 , 1 97.6
30,795.6
712.8
712.9
712.9
670.9
42.0
689.0
664.2
580.8
83.4
24.8
23.8
8.2
-3.7
1 1 .9
Bolivia 218
2001
10,518.6
9,168.1
9,054.8
7,302.6
1 ,752.2
1 13.3
1 ,350.5
558.2
792.3
1 4,080.3
1 4,089.9
1 2, 1 1 7.3
1 ,972.6
-9.6
-3,561.7
3,561.7
1 ,055.2
2,506.6
36,760.2
8,588.9
7,452.5
7,342.9
6,313.6
1 ,029.3
1 09.6
1 , 136.4
486.0
650.4
10,870.1
1 0,895.6
9,915.5
980.2
-25.5
-2,281.3
3,577.2
1 ,059.3
2,517.9
36,755.6
737.4
736.9
736.9
712.6
24.3
.5
.5
788.5
774.2
729.7
44.4
14.4
-51.2
1 1 .1
-4.1
1 5.2
6 1
62
Bolivia 218
Summary Table Central Govt. Extrabudg. Accts
1 Total Revenue and Grants (A. I) . . . . .
2 Total Revenue (A. I I ) . . . . . .. . ......... ....... .. 3 Current Revenue (A. I l l) .................... . 3.1 Tax (A.IV) ................ .............. ............. .. 3.2 Nontax (A.V) ............ . . . . . . . . . . . . . . . . . . ........ .. 4 Capital Revenue (A. VI) . . . . . . . . . . . . . . . . . . . .. 5 Grants (A. VII) ..................................... . 5.1 Curr.(A1 7.1 + A 1 8.1 +A19. 1 ) .......... . 5.2 Cap.(A1 7 .2 + A1 8 .2 + A1 9.2) .......... .. 6 Total Exp.& Lend-Repay(C.I) . . . . . . . . .. 7 Total Expenditure (C.II) . . . . . . . . . . . . . . . . . . . . . 8 Current Expenditure (C.III) .............. . 9 Capital Expenditure (C. IV) .. . . . . . . . . . . . . .. 1 0 Lending minus Repay (C.V) ............ . 1 1 Overall Deficit/Surplus ( 1 -6 ) .......... .. 1 2 Financing (D. I or E. I ) . . . . . . . . . . . . . . . . . . . . . . . . . 13 Abroad (D. I l l or E. I l l) ... . . . . . . . . . . . . . . . . . . . . . . 1 4 Domestic (D. I I or E.ll) ....................... .
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants(I I+VII) .. ..
II Total Revenue ( I I I +VI) ... . . ... . . .. . . . . . . . . .
Ill Current Revenue ( IV+ V) ................ .
IV Tax Revenue .............................. . . . . .. .. .
1 Tax on lnc.,Profits, Cap.Gains ........ . 1.2 Corporate ..................... ....................... . . 1 .3 Other Unalloc. Taxes on Inc . .. . . . . . . ..
2 Social Security Contributions .......... .
2.1 Employees .......................................... ..
2.2 Employers .... . . . . . . . ................................ . 2.4 Oth.Unalloc.Soc.Sec.Contrib . . ....... ..
3 Taxes on Payroll or Work Force .... .
4 Taxes on Property ...... . ........... .......... .. 4.1 Recur. Taxes on lmmov. Prop . . . . . . . . 4.2 Recurrent Taxes on Net Wealth .... . 4.3 Estate, Inheritance & Gift Taxes .. .. 4.4 Taxes-Financ.& Cap. Transact . . ...... .
5 Dom. Taxes on Goods & Serv . . . . . . .. 5.1 Gen. Sales, Turnover or V.A.T.. .... .. 5.2 Excises ................................................ ..
6 Taxes-lnternat'l Trade, Transac .... . . 6.1 Import Duties ..................................... . . 6.2 Export Duties ... . . . ...... . ........ . . . . . . . .......... .
7 Other Taxes ....................................... ..
V Nontax Revenue ..... .... . . ............ . . ..... . .. 8 Entrepren. & Property Income .. . . . . ..
9 Adm.Fees,Chges,Nonind.Sales ...... . 10 Fines and Forfeits ............. . . . . . . . ......... . 1 2 Other Nontax Revenue ................... ..
VI Capital Revenue ................................ . 1 3 Sales of Fixed Capital Assets ....... .. 1 5 Sales of Land & lntang. Assets .... . . 1 6 Cap.Transf.fr.Nongovt.Sources ..... ..
VII Grants .............. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17 From Abroad .................. . . . . ....... ......... . . 17.1 Current ................................................. . 17.2 Capital ................................................. .. 18 From Other Levels of Nat. Govt . . .. . 18.1 Current .......................... ....................... . 18.2 Capital ..... . . .............. . . . . . . . . ..................... .
1992
327.7 139.4 139.4 92.3 47.1
188.3 13.2
175.1 1 , 1 10.5 1 , 100.1
554.6 545.5
10.4 -782.8
494.1 450.2
43.9
3,886.6
3,377.7
3,339.9
2,244.2 1 76.4 83.7 92.7
285.0
292.3 19.0 15.1
.9 257.3
1 ,244.4 921.7 304.9
234.6 234.6
1 1 .5
1 ,095.7 969.2
99.4
27.1
37.8 37.8
508.9 437.3 165.7 271.6
71.6 31.2 40.4
1 993
302.8 1 70.7 167.8 109.7 58.1 2.9
132.1 30.0
102.1 1 ,474.9 1 ,465.1
768.5 696.6
9.8 -1 ,172.1
640.5 558.8 81 .7
5,229.3
3,953.3
3,923.7
2,613.9 205.7 1 1 3.9 91.8
286.3
332.5
42.2 1 . 1
289.2
1 ,530.6 1 , 1 10.1
398.5
244.5 244.5
14.3
1 ,309.8 1 ,008.3
206.1
95.4
29.6 29.6
1 ,276.0 1 , 182.5
389.1 793.4
93.5 69.3 24.2
1 994
505.0 259.7 206.8 1 27.9 78.9 52.9
245.3 28.5
216.8 1 ,591.8 1 ,602.1
639.1 963.0 -10.3
-1 ,086.8 710.2 777.9 ...fJ7.7
5,412.8
4,613.0
4,528.6
3,096.6 137.0 1 1 5.5 21.5
320.4
374.2
5.9 1 .2
367.1
1 ,943.2 1 ,426.9
501 .1
301.5 301.5
20.3
1 ,432.0 1 ,129.6
237.5 .4
64.5
84.4 84.4
799.8 708.2 323.3 384.9 91.6 73.2 1 8.4
1995 1996 1997 1998 1 999 2000 2001
Millions of Bolivianos/ Year Ending December 31
451.8 313.9 246.5 1 60.8 85.7 67.4
137.9 31 .6
106.3 1,51 7.2 1 ,550.4
679.0 871.4 -33.2
-1 ,065.4 732.2 789.9 -57.7
5,902.9
5,336.5
5,233.6
3,517.1 132.1 132.0
.1
383.1
536.5
1 . 1 535.4
2,075.7 1 ,552.7
514.2
349.8 349.8
39.9
1 ,716.5 1 ,293.6
303.9 1.7
1 1 7.3
102.9 102.7
.2
566.4 445.5 139.0 306.5 120.9 79.5 41.4
872.9 352.8 286.1 208.3
77.8 66.7
520.1 57.5
462.6 1 ,988.1 1 ,998.8
838.2 1 , 160.6
-10.7 -1,1 1 5.2
548.2 719.9
-171 .7
7,657.7
6,564.7
6,444.2
5,483.9 416.6 416.6
869.2
604.6
1 .2 603.4
3,180.7 2,553.6
618.9
377.9 377.9
34.9
960.3 575.3 243.8
9.5 131 .7
120.5 120.4
.1
1 ,093.0 858.5 164.6 693.9 234.5 1 1 4.5 120.0
664.6 390.7 385.3 237.7 1 47.6
5.4 273.9 93.9
180.0 1 ,339.8 1 ,359.3
696.6 662.7 -19.5
-675.2 54.7
54.7
7,909.0
7,092.3
7,070.0
6,266.3 524.2 524.2
1 ,010.7
485.0
562.5
2.0 560.5
3,677.1 2,880.4
787.6
472.0 472.0
19.8
803.7 181 .0 342.7
12.0 268.0
22.3 1 4.8 7.4
.1
816.7 681.7 129.3 552.4 135.0 57.9 77.1
886.0 730.2 668.9 281.3 387.6
61.3 155.8 22.4
133.4 1 ,850.8 1 ,863.6 1 ,030.2
833.4 -12.8
-964.8 79.5 18.0 61.5
9,002.1
8,300.8
8,228.4
7,1 1 1 .3 61 7.8 617.8
768.5
666.8
2.3 664.5
4,087.6 3,279.8
798.4
556.7 556.7
413.9
1 , 1 17.1 182.1 735.0
6.7 193.3
72.4 17.5 3.4
51.5
701.3 561.7
58.0 503.7 139.6
10.3 129.3
863.4 696.8 695.4 255.7 439.7
1.4 166.4 25.4
141 .0 2,022.4 1 ,998.2 1 , 106.4
891.7 24.2
-1 ,159.0 -40.5
-40.5
9,589.3
8,638.3
8,043.4
6,749.2 710.9 710.9
951.3
26.8 918.8
5.7
641.9
2.9 639.0
3,561.9 2,206.8 1 ,345.7
480.7 480.7
402.5
1 ,294.2 261.9 822.2
7.0 203.1
594.9 19.2
575.7
950.6 797.6 1 47.7 649.9 1 53.0
13.4 139.6
1 , 127.8 1 ,025.2 1 ,024.8
293.4 731.4
.4 1 02.5 21.4 81 .1
2,297.8 2,302.2 1 ,324.7
977.5 -4.4
-1,170.0 -124.0
-.2 -123.8
10,187.5
9,278.7
9,016.9
7,276.1 723.5 723.5
872.9
8.5 864.4
697.8
2.9 694.9
4,450.1 2,315.0 2,123.5
519.7 519.7
12.1
1 ,740.8 287.4 981.5
13.5 458.4
261.8 34.0
.4 227.4
908.8 775.7 1 19.9 655.8 133.1 64.0 69.1
1,192.3 978.7 975.0 276.4 698.6
3.7 213.6
71.8 141.9
2,421.7 2,420.1 1 ,472.1
948.0 1.5
-1 ,229.3 -26.5
-26.5
10,518.6
9,168.1
9,054.8
7,302.6 635.0 635.0
964.7
59.2 905.4
703.2
2.6 700.7
4,388.0 2,331.2 2,045.4
465.1 465.1
1 46.5
1 ,752.2 198.8 931.8
4.9 616.8
1 1 3.3 71.9
1.2 40.3
1 ,350.5 1 , 128.0
476.9 651.1 222.5
81.3 141 .2
Government Finance Statistics Yearbook 2002
28 Memorandum Item:
Grants Received in Kind (Not Included Above) ....................... .
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( =C.II) ................ . General Public Services .................. ..
2 Defense .............................................. .. 3 Public Order & Safety ...................... .. 4 Education ........ ........... ......................... .. 5 Health ...... . . . . . . ....................................... . 6 Social Security & Welfare ................ . 7 Housing & Commun. Amenities .... .. 8 Recr.,Cultr.,Relig.Affrs . . ........... . . . .. . . . ..
9-13 Econ. Affairs & Services .................. . 9 Fuel & Energy .................................... . 1 0 Agric.,Forestry,Fishing,Hunt. .......... .. 1 1 Mining, Manufc., & Construct. . ... . . . . . 12 Transportation & Communication .. . 1 3 Oth. Econ. Affairs & Serv . . . . . . . . . . . . . . . . . 1 4 Other Expenditures .. . . . . . ................... ..
II
Ill 1 1.1 1 .3 2 3 3.1 3.2 3.3-4 3.5
IV 4 6 7 7.1 7.1.1
v
8 8.1
of which: Interest Payments ...... ..
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay(II +V) ........ ..
Total Expenditure (II I + IV) .............. . .
Current Expenditure ........ . . . . . . . . . . . . . . . . . . . Expenditure on Goods & Serv . . ..... . Wages and Salaries .......................... . Other Purch.of Goods & Serv . . . . . . . .. Interest Payments .... . . . ..................... .. Subsidies & Oth. Curr. Trans! . . . . . . . .. Subsidies ............................................. . Trans!. to Oth.Lev.Nat.Govt . ............ . Transf.to Nonpft.lnst.& Houshld . . . .. Transfers Abroad ........... . . . . . . . . . . . . . . . . . . . . .
Capital Expenditure .......................... . . Acquis. of Fixed Cap. Assets ........ . . Purch. of Land & lntang. Assets .... . Capital Transfers .............................. .. Domestic ............ . . ..... . .......................... . To Other Levels of Nat. Govt .. . . . . . . . .
Lending minus Repayments .......... .. Domestic ........................ . .. ................... . To Other Levels of Nat. Govt .. . . . . . . ..
8.2 To Nonfin. Pub. Ent. ........................ .. 8-3.4 To Financial lnst. & Other .............. .. 9 Abroad ............................. .................... . .
II
2 3 4 5
Ill
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing ( 1 1+ 1 1 1 ) .............................. . .
Domestic Financing ..................... . .. . . . From Other General Govt . . ............. . From Monetary Authorities .............. . From Deposit Money Banks .......... .. Other Domestic Financing .............. . Adjustments ... . . . . . . . . . ............................ .
Financing Abroad ....... . ............ .......... .
1992
4,460.6
697.2 435.9
267.8
742.6
365.4
560.0
6.3
3.9
71 7.9
1 .9
79.4
1 .8
552.7
82.1
663.6
318.2
4,459.5
4,460.6
3,514.4
2,673.2
1 ,429.8
1 ,243.4
318.2
523.0
43.9
53.0
419.2
6.9
946.2
592.3
2.2
351.7
351.7
58.6
-1.1
-1.1
-1.1
572.9
67.0
-331 .9
343.7
55.2
505.9
2002 Government Finance Statistics Yearbook
1993
5,876.5
833.2 482.0
347.9
1 ,000.3
386.0
879.9
1 1 8.5
25.2
1 ,200.4
86.5
101.1
38.2 768.9
205.7
603.1
450.3
5,706.4
5,876.5
4,554.0
3,1 57.9
1 ,680.5
1 ,477.4
450.3
945.8
1 1 7.0
28.5
792.8
7.5
1 ,322.5
892.2
.2
430.1
430.1
1 34.6
-170.1
-1 70.1
-120.9
-49.2
477.1
-305.3
-112.3
-255.1 10.1
32.3
1 9.7
782.4
1994
12.5
6,400.0
797.3
527.0
392.5
1 ,181 .2
454.0
935.4
41.0
27.9
1 , 1 57.5
27.9
65.2
1 9.6
859.2
1 85.6
886.2
610.3
6,318.7
6,400.0
5,023.9
3,540.5
2,095.2
1 ,445.3
610.3
873.1
1 59.4
36.9
671.4
5.4
1 ,376.1
1 , 155.5
.2
220.4
220.4
145.2
-81.3
-104.2
-2.6
-3.0
-98.6
22.9
905.9
-335.9
-&>3.9
470.7
-202.7
1 ,241.8
1995 1996 1997 1 998
Millions of Bolivianos/ Year Ending December 3 1
6,801.6
950.6 572.9
549.1
1 ,313.3
420.6
1 ,085.3
54.1
33.4
1 ,094.6
5.7
70.1
27.9 835.0
1 55.9
727.7
727.7
6,651.9
6,801.6
5,498.6
3,875.5
2,306.8
1 ,568.7
727.7
895.4
80.4
53.9
753.9
7.2
1 ,303.1
1 ,093.3
.6
209.2
209.2
72.6
-1 49.7
-169.2
-.2
-157.9 -1 1 .1
19.5
749.0
-838.3
21 .4
102.0
-961.7
1 ,587.3
8,627.4
1 ,037.1
630.2
650.8
1 ,51 1 .9
347.0
1 ,580.4
35.0
27.5
1 ,827.6
25.2
69.6
68.4 1 ,028.1
636.3
979.8
749.5
8,552.4
8,627.4
6,749.2
+3,1 24.6
t1,501.0
1 ,623.6
749.5
t2,875.1
143.2
+1 ,670.1
1 ,053.1
8.7
1 ,878.2
1 ,553.3
5.1
31 9.8
31 9.8
1 25.6
-75.0
-97.8
70.0
-77.9
-89.9
22.8
894.7
-493.5
-17.3
-455.4
-20.8
1 ,388.2
9,1 93.7
1 ,21 9.9 783.7
782.9
1 ,830.3
314.9
2,543.7
74.7
35.3
851.0
1 3.8
90.3
47.2
473.1
226.6
757.3
709.2
8,881 .7
9,1 93.7
7,712.7
3,347.8
2,094.2
1 ,253.6
709.2
3,655.7
1 1 4.7
1 ,570.0
1 ,956.7
14.3
1 ,481.0
985.8
8.7
486.5
486.5
212.1
-312.0
-339.3
-13.3
-125.1
-200.9
27.3
972.7
131.0
-1.5
-290.2
422.7
841.7
10,339.8
1 ,2 1 1 .2
992.7
746.4
2,023.4
352.0
2,682.3
106.6
54.2
1 ,341.4
40.6
207.9
42.7
771.7
278.5
829.6
775.7
10,093.8
10,339.8
8,723.1
4,039.7
2,463.4
1 ,576.3
775.7
3,907.7
1 49.5
1,718.1
2,003.1
37.0
1 ,616.7
1 ,121.5
5.4
489.8
489.8
262.7
-246.0
-219.9
21.5
-1 40.9
-100.5
-26.1
1 ,091.7
219.4
-21.7
-205.4
446.5
872.3
1 999
20.0
1 1 , 1 66.9
800.2
857.7
767.9
2,280.3
426.0
2,793.5
1 73.2
38.3
1 ,795.0
483.5
290.6
35.7
825.9
1 59.3
1 ,234.6
627.6
10,693.2
1 1 , 166.9
9,395.7
4,212.5
2,59 1 .7
1 ,620.8
627.6
4,555.6
455.0
1 ,935.9
2,1 36.4
28.3
1 ,771.2
1 ,281.1
1 1 .8
478.3
478.3
230.8
-473.7
-526.7
-20.9
-392.0
-1 1 3.8
53.0
1 , 1 03.9
31 9.4
-187.4
506.8
784.5
2000
75.9
12,31 4.4
799.3
884.5
939.3
2,442.8
1 ,287.0
2,588.2
278.1
42.5
1 ,854.7
108.9
364.5
45.2
997.1
339.0
1 ,21 7.9
890.5
1 1 ,91 7.4
12,314.4
10,184.5
4,769.1
3,015.8
1 ,753.3
890.5
4,524.9
69.3
2,004.9
2,417.2
33.5
2,1 29.9
1 ,61 7.2
24.0
488.7
488.7
273.3
-397.0
-452.3
-20.5
-106.9
-324.9
55.3
1 ,729.9
1 ,085.8
1 32.9
1 78.5
774.4
644.1
Bolivia 218
2001
19.3
14,089.9
1 ,076.8
1 ,047.3
1,01 3.8
2,796.9
1 ,397.9
2,905.6
269.0
42.5
2,027.1
1 50.5
374.4
42.9
767.8
691.5
1 ,513.2
1 ,103.0
14,080.3
14,089.9
1 2, 1 1 7.3
5,763.4
3,441 .3
2,322.1
1 ,103.0
5,250.9
109.2
2,254.2
2,848.8
38.7
1 ,972.6
1 ,022.9
25.7
924.1
883.2
667.8
-9.6
-58.4
5.7
41.4
-105.6
48.8
3,561.7
2,506.6
-127.2
-171.2
2,804.9
1 ,055.2
63
64
Bolivia 218
6 7 8
II 1 2 3 4 5 6
Ill 9 10
II Ill
I II Ill IV 5 3,6,7 v 8 9,10 1 2 V I VII 18
3 4 5 6 7 8 9 10 1 1 1 2 1 3 1 4
I II Ill
1.1-2 1.3 2
From lnternat'l Develop. Instil... ..... . From Foreign Governments . . . . . . . . . . . . . Other Borrowing Abroad .................. .
Table E. Financing by Type of Debt Instrument Consolidated Central Government
Financing ( = D.I) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Domestic Financing ( = D.II) ..... . . .. . . . . Long-term Bonds ............................... . Short-term Bonds and Bills ............. . Long-term Loans n.e.c . .................... . Short-term Loans & Adv. n.e.c . ..... . Other Domestic Liabilities ............... . Changes in Cash, Deposits,etc ...... .
Financing Abroad ( = D.I I I ) . . . . . . . . . . . . . . . Long-term Loans n.e.c . . ................... . Short-term Loans & Adv. n.e.c . ..... .
Table F. Outstanding Debt Consolidated Central Government
(at End of Fiscal Year)
Total Debt ( 1 1 + 11 1 ) . . . .. ...... . . . . . . . ... ... . . .. .
Domestic Debt ................................... . Foreign Debt... ... . . .............................. .
Table St. State, Region or Province Govts.
A. Revenue and Grants Total Revenue & Grants( I I + VII) ... . Total Revenue ( I l l + VI) ................... . Current Revenue (IV+ V) ................ . Tax Revenue ( 1 -7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Dom. Taxes on Goods & Serv . . ..... . Other Taxes .. . . . . . . . . . . . . . . ........................ . Nontax Revenue (8-1 2) ................... . Entrepren. & Property Income ....... . Fees, Sales, Fines ......... ..... ..... ...... . . .. Other Nontax Revenue .................... . Capital Revenue ... .. .... .. . . . . . . . . . . . . . . . . . . . . . . Grants . . . . . . . . .. . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . .
From Other Levels of Nat. Govt . .. . .
B. Expenditure by Function Total Expenditure ( = C.I I) ................ . General Public Services ........... . ....... . Public Order and Safety .. . . . . . . . . . . . . . . . . . . Education ............................................. . Health .. . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . ................... . Social Security & Welfare ................ . Housing & Commun. Amenities ..... . Recr.,Cultr.,Relig.Affrs . . .................. . Fuel and Energy ................................ . Agricult.,Forestry,Fish.,Hunt. . . . . . . . . . . . . Mining, Manufc., & Construct. . . . . . . . . . Transportation & Communication .. . Oth. Econ. Affairs & Serv . . .. . . . . . . . . . . . . . Other Expenditures . . . . . . . . . . . ... . . . . . . . ...... .
C. Expenditure and Lending minus Repayments by Economic Type Tot.Exp.& Lend-Repay.( I I +V) ... . . . . . . Total Expenditure (I l l + IV) ............... . Current Expenditure ( 1 -3 ) ....... . . . . . . . . . . Expenditure on Goods & Serv . . ..... . Wages & Sal.& Emplr.Contrib . . ...... .
Other Purch.of Goods & Serv . . ...... .
Interest Payments ............................ ..
1992
468.7
37.2
572.9
67.0
51.2
4.5
-1 1 3.3
37.2
87.4
505.9
505.9
451.2
361.7
343.7
182.7
182.7
161 .0
161 .0
18.0
89.5
50.1
565.6
564.1
565.6
1 94.3
1 75.2
88.2
87.0
14.1
1993
799.6
4.9
-22.1
477.1
-305.3
-16.7
1 05.5
-394.1
782.4
782.4
895.4
780.4
752.9
219.4
21 9.4
533.5
393.3
140.2
27.5
1 1 4.9
78.8
927.1
932.9
927.1
484.0
477.1
154.0
323.2
6.9
1994
1 ,229.2
12.6
905.9
-335.9
-14.7
-795.4
474.2
1 ,241.8
1 ,241.8
1 6,352.9
3,216.1
1 3,136.8
831.5
662.4
653.2
1 1 2.5
1 1 2.5
540.7
437.5
1 03.2
9.2
169.1
1 22.3
876.4
.4
19.5
8.6
26.0
1 . 1
21.5
76.0
.5
1 4 1 .3
550.4
31 . 1
861.4
876.4
524.0
488.5
1 56.0
332.5
14.9
1 995 1996 1997 1998 1999 2000 2001
Millions of Bolivianos/ Year Ending December 3 1
1 ,495.1
92.2
749.0
-838.3
-35.3
-905.0
102.0
1 ,587.3
1 ,586.0
1 .3
18,506.6
3,271.8
1 5,234.8
803.7
597.3
568.3
568.3
469.6
98.7
29.0
206.4
1 16.0
858.6
4.0
6.5
2.1
55.5
22.7
137.8
1 .5
167.1
446.1
1 5.3
858.8
858.6
51 5.0
478.3
137.7
340.6
10.1
1 ,439.1
-50.9
894.7
-493.5
-85.3
-7.3
-420.9
1 ,388.2
1 ,388.2
1 7,973.6
3,266.6
1 4,707.0
2,243.5
481.4
328.7
180.2
180.2
148.5
56.1
92.4
152.7
1 ,762.1
1 ,702.4
2,1 58.5
45.9
1 ,319.3
495.2
36.0
38.9
9.5
8.6
12.0
.4
106.5
75.0
1 1 .2
2,1 58.4
2,158.5
1 ,439.5
1 ,377.9
1 ,242.7
1 35.2
5.2
-315.2
1 , 1 56.9
972.7
1 3 1 .0
365.8
768.3
97.5
-891 .3
-409.3
841.7
841.7
1 9,379.6
3,742.7
1 5,636.9
2,656.0
750.6
653.2
1 98.7
1 98.7
454.5
408.7
7.5
38.3
97.4
1 ,905.4
1 ,820.6
2,604.3
104.1
.1
1 ,31 1 .5
256.2
87.3
60.3
55.8
28.7
77.5
3.2
332.5
259.5
27.6
2,604.5
2,604.3
1 ,828.3
1 ,794.0
1 ,659.5
1 34.5
26.8
889.0
-16.7
1 ,091.7
219.4
731.5
.4
3.7
-138.5
-377.7
872.3
872.3
22,04 1 .7
4,586.0
1 7,455.7
2,796.5
71 3.3
673.4
247.5
247.5
425.9
271.3
82.5
72.1
39.9
2,083.3
2,023.8
2,926.7
84.7
.6
1 ,332.7
438.9
165.5
145.3
33.0
29.5
1 22.5
1 .2
178.0
365.0
29.8
2,928.9
2,926.7
2,006.9
1 ,964.1
1 ,900.9
63.2
27.4
854.3
-86.5
-3.3
1 ,103.9
31 9.4
1 ,039.6
1 ,053.0
-88.8
-1,51 6.9
-187.4
784.5
784.5
27,091.5
7,876.0
1 9,215.5
2,732.3
601.4
599.4
293.6
293.6
305.8
259.1
40.5
6.2
2.0
2,130.8
2,1 0 1 .3
2,788.7
67.6
.8
1 ,379.6
444.8
1 71 .4
132.3
25.4
34.6
85.3
7.0
139.3
251.5
49.4
2,778.4
2,788.7
2,066.7
2,019.3
1 ,969.8
49.5
29.7
759.1
-1 1 1 .1
-3.9
1 ,729.9
1 ,085.8
1 ,918.9
792.7
-48.3
-1,756.0
178.5
644.1
644.1
31 ,213.8
1 0,462.2
20,751.6
3,1 46.5
835.2
827.5
313.5
313.5
514.0
450.0
52.6
1 1 .4
7.7
2,3 1 1 .3
2,244.9
3,204.3
72.6
1 .2
1 ,440.1
478.5
1 28.0
279.1
18.6
53.3
1 56.5
5.5
389.1
144.7
37.1
3,197.4
3,204.3
2,251.8
2,1 99.6
2,085.5
1 1 4.1
37.1
1 ,135.1
-75.8
-4.1
3,561.7
2,506.6
2,681 .1
634.6
66.5
-891.4
-13.1
-171.2
1 ,055.2
1 ,055.2
36,760.2
1 4,076.0
22,684.2
3,674.3
1 ,037.3
898.7
313.7
313.7
585.1
533.0
42.5
9.6
1 38.6
2,637.1
2,460.2
3,741 .1
99.5
.9
1 ,552.4
553.8
214.2
161 .8
25.9
82.3
1 86.4
12.2
520.4
286.9
44.5
3,71 1 .3
3,741 . 1
2,472.5
2,396.3
2,252.8
143.5
32.4
Government Finance Statistics Yearbook 2002
3 Subsidies & Other Curr. Trans!... ... . 3.2 Transf. to Oth. Lev. Nat. Govt ........ . IV Capital Expenditure (4-7) ................ . 4,5,6 Stocks, Land, Cap. Assets .............. . 7 Capital Transfers ............................... . 7.1.1 To Other Levels of Nat. Govt .. . . . . . . . . V Lending minus Repayments ........... . 8.1 To Other Levels of Nat. Govt .. . . . . . . . .
5.11 DEFICIT /SURPLUS (A. I-C. I) .......... .
D. Financing by Type of Debt Holder
I Financing ( 1 1 + 111) ............ .. .... . .. . ... . . .... . I I Domestic Financing ( 1 -4) ................ . 1 From Other General Govt . . ............. . 2,3 From Mon.Auth. & Dep.Mon.Bks ... . 4,5 Other Domestic Financing .............. . Ill Financing Abroad ..... . ............ . .. . ........ .
E. Financing by Type of Debt Instrument
I Financing (= D.I) ............................... .
II Domestic Financing ( = D.II) ............ . 3,4,5 Other Domestic Liabilities ............... . 6 Changes in Cash, Deposits, etc . . .. . Ill Financing Abroad ( = D.II I) .............. .
II Ill
F. Outstanding Debt (at End of Fiscal Year) Total Debt (11 + 1 1 1 ) .......... .................. . Domestic Debt ............ ....................... . Foreign Debt .......................... ............. .
Table L. Local Governments
A. Revenue and Grants I Total Revenue & Grants( I I+ VII) ... . II Total Revenue (Ill + VI) ................... . Ill Current Revenue (IV+ V) ................ . IV Tax Revenue ( 1 -7) ... . . . . . . . . . . . . . ............ .
Tax on Inc., Profits,Cap.Gains ........ . 1 .1 Individual ................ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Taxes on Property ............................. . 5 Dom. Taxes on Goods & Serv . .. . . . . . 3,6,7 Other Taxes ........................................ . V Nontax Revenue (8- 1 2) ................... . 8 Entrepren. & Property Income ....... . 9, 10 Fees, Sales, Fines ............................ . 12 Other Nontax Revenue .................... . VI Capital Revenue ................................ . VII Grants ................................................... .
18 From Other Levels of Nat. Govt . ... .
1 3 4 5 6 7 8 9 10 11 12 13 14
II
B. Expenditure by Function Total Expenditure ( = C.II) ................ .
General Public Services ................... . Public Order and Safety ................... . Education .. . . . . . ........................... . . . . . . . . . . . . Health ......... .. . . . . . . . . ................................ . Social Security & Welfare ................ . Housing & Commun. Amenities ..... . Recr.,Cultr.,Relig.Affrs . ..................... . Fuel and Energy ................................ . Agricult., Forestry, Fish., Hunt. .. . . . . . . . . . . Mining, Manufc., & Construct. . . ...... .
Transportation & Communication .. . Oth. Econ. Affairs & Serv . . .............. . Other Expenditures ........................... .
C. Expenditure and Lending minus Repayments by Economic Type Tot.Exp.& Lend-Repay.(II +V) . . . . . . . . . Total Expenditure ( I l l+ IV) ............... .
1992
5.0 5.0
371.3 369.1
2.2 2.2
-1.5
-1 12.9
1 1 2.9 82.4
-19.3 101.7 30.5
1 12.9 82.4
101.7 -19.3 30.5
320.3 307.6 306.8 236.8
10.5 10.5 94.6
1 14.7 17.0 70.0 2.1
60.6 7.3 .8
12.7 1 .7
307.5
306.4 307.5
2002 Government Finance Statistics Yearbook
1993
443.1 443.1
5.8
-37.5
37.5 23.5 89.8 12.4
-78.7 14.0
37.5 23.5 1 1 . 1 12.4 14.0
390.3 388.7 388.7 305.7
12.5 12.5 28.6
229.2 35.4 83.0
3.3 67.3 12.4
1 .6 1 .6
434.1
435.0 434.1
1994
20.6 20.6
352.4 351.7
.7
.7
-15.0
-29.9
29.9 26.7 86.0
-.1 -59.2
3.2
29.9 26.7
26.8 -.1 3.2
679.7 679.2 676.7 445.1
25.2 25.2 68.8
296.1 55.0
231.6 3.8
74.2 1 53.6
2.5 .5 .5
635.5 7.9
.4 16.8 3.6
396.3 .5
4.7
.2 189.7 1 5.4
629.2 635.5
1995 1996 1 997 1 998
Millions of Bolivianos/ Year Ending December 31
26.6 26.6
343.5 328.8
14.7 14.7
.3
-55.1
55.1
37.4 25.1 -2.6 14.9 17.7
55.1 37.4 40.1 -2.6 1 7.7
1 ,071.1 993.7 948.6 866.6
29.9 29.9
121 .4 405.7 309.6 82.0 2.0
58.6 21.4 45.1 77.4 30.3
991.3 3.5
6.4 .1
59.2 68.1 30.3 2.7
2.4 25.2
750.3 43.1
1 ,062.3 991.3
56.4 51 .6
719.0 634.8
84.2 84.2
-.1
85.1
-ll5.1 -109.7
41.8 -2.5
-149.0 24.6
-ll5.1 -109.7 -107.2
-2.5 24.6
354.4 1 1 9.8 234.6
1 ,360.6 1 ,226.2 1 ,219.3 1 ,079.9
33.4 33.4 97.2
616.9 332.4 139.4
2.0 99.0 38.4 6.9
134.4 133.6
1 ,427.0 21.7
6.0 26.4
3.0 1 1 5.8
9.2 2.3 1 . 1 .3
9.6 1 ,220.1
1 1 .5
1 ,427.0 1 ,427.0
7.5 7.5
776.0 710.3 65.7 62.4
.2
51.5
-51.5 -52.1
-70.1
18.0 .6
-51.5 -52.1
18.0
-70.1 .6
504.0 278.7 225.3
1 ,525.9 1 ,454.0 1 ,446.5 1 ,280.9
121 .8 1 21 .8 130.7 591.0 437.4 1 65.6
123.9 41.7
7.5 71.9 69.2
1 ,693.6 92.2
1 1 8.7 36.1 6.7
160.4 78.6
.7
.8 1 60.5
1 ,019.5 19.4
1 ,693.6 1 ,693.6
15.4 5.1
919.8 657.0 262.9 243.5
2.2 2.6
-132.4
132.4 1 1 7.9
77.1 40.9 14.5
1 32.4 1 1 7.9 40.9 77.1 14.5
593.1 369.6 223.5
1 ,888.8 1 ,766.7 1 ,730.8 1 ,459.1
147.2 1 47.2 1 58.9 688.7 464.3 271.7
31.4 208.2
32.1 35.9
122.1 103.4
1 ,766.4 259.5
2.5 215.3 135.0 47.8
212.5 142.3 29.3
1 .9 25.7
350.9 280.7 63.0
1 ,766.6 1 ,766.4
1 999
17.7 1.8
722.1 545.3 1 76.8 145.5 -10.3
-46.1
46.1 52.3
-14.9 67.3 -<l.2
46.1 52.3 67.3
-14.9 -<l.2
601.7 399.0 202.7
1 ,903.3 1 ,778.5 1 ,744.1 1 ,510.1
1 68.9 1 68.9 1 52.5 590.9 597.8 234.0
10.9 195.1 28.0 34.4
124.6 98.0
1 ,834.0 217.6
8.6 214.3 1 1 7.4 33.2
471.8 1 1 7.7 1 9.1 42.6
1 .2 373.7
17.6 199.2
1 ,833.1 1 ,834.0
2000
15.1 13.2
952.5 761.9 190.6 166.6 -<l.9 -.4
-50.9
50.9 47.9
10.5 37.4
3.0
50.9 47.9 37.4 10.5 3.0
753.3 458.4 294.9
1 ,999.5 1 ,892.6 1 ,859.5 1 ,647.7
185.3
1 78.8 680.9 602.7 21 1 .8
10.5 181 .1 20.2 33.1
107.0 84.1
1 ,840.3 258.4
4.1 199.4 171 .3 57.5
443.0 1 1 7.4 1 7.7 37.0 12.3
340.1 14.1
1 68.0
1 ,838.9 1,840.3
Bolivia 218
2001
43.8 43.0
1 ,268.6 1 ,070.5
198.1 164.1 -29.8
-37.0
37.0 -4.6
-9.7 5.1
41.6
37.0 -4.6
5.1
-9.7 41.6
673.7 281.0 392.7
2,457.1 1 ,900.3 1 ,849.9 1,617.1
161.7
1 79.0 650.4 626.0 232.9
7.6 197.4 27.9 50.3
556.8 476.6
2,374.5 262.4
7.1 267.9 161 .6 63.7
616.4 1 35.8 70.9 69.6
5.1 424.2
41.2 248.6
2,379.2 2,374.5
65
Bolivia 218
1992 1993 1 994
Ill Current Expenditure ( 1 -3 ) ..... ... . . . . . . . . . 224.6 278.3 289.6
Expenditure on Goods & Serv . . ...... 215.5 263.9 275.6
1 .1-2 Wages & Sal.& Emplr.Contrib . . ....... 132.5 146.2 1 66.9
1.3 Other Purch.of Goods & Serv . ........ 83.1 1 1 7.7 108.7
2 Interest Payments ........ ...................... 5.8 3.6 3.0
3 Subsidies & Other Curr. Transf . ...... 3.3 10.8 1 1 .0
3.2 Transf. to Oth.Lev.Nat.Govt ............. 3.3 10.8 1 1 .0
IV Capital Expenditure (4-7) ................. 83.0 1 55.9 345.9
4,5,6 Stocks, Land, Fixed Cap. Assets ... 81.7 1 55.9 345.9
7 Capital Transfers ............... ................. 1.3
7.1.1 To Other Levels of Nat. Govt . . . . . . . . . . 1.3
v Lending minus Repayments ............ -1.2 .8 -6.3
8.1 To Other Levels of Nat. Govt ..........
S.1 1 DEFICIT /SURPLUS (A. I-C. I) .... .. .. . . . 13.9 -44.7 50.5
D. Financing by Type of Debt Holder
I Financing (11 + 11 1 ) . . . . . . . . . . . . . . .. ...... . . . . . .. . . . -13.9 44.7 -50.5
II Domestic Financing ( 1 ·4) . . . . . . . . . . . . . . . . . -14.9 43.4 -50.7
From Other General Govt . . . . . . . . . . . . . . . . 21.3 31.6
2,3 From Mon.Auth. & Dep.Mon.Bks .. . . -29.5 -.1 .1
4,5 Other Domestic Financing ............... 14.6 22.2 -82.4
Ill Financing Abroad ........... . . ... . . . . . .......... 1 .0 1.3 .2
E. Financing by Type of Debt Instrument
I Financing ( =D.I) .... . . . . . . . . . . . . . . . . . . . . . . . . . . . . -13.9 44.7 -50.5
I I Domestic Financing ( = D.ll) ............. -14.9 43.4 -50.7
3,4,5 Other Domestic Liabilities ................ 1 1 .5 43.5 -50.8
6 Changes in Cash,Deposits, etc ....... -26.4 -.1 . 1
Ill Financing Abroad ( = D.II I) ............... 1 .0 1 .3 .2
F. Outstanding Debt I Total Debt ( 1 1+ 1 1 1 ) . . . . . . .. .... .... . . . . ... . . . . . . . II Domestic Debt .................................... Ill Foreign Debt ........................................
66
1 995 1996 1997 1998 1999 2000 2001
Millions of Bolivianos/ Year Ending December 3 1
404.1 607.4 629.4
341.8 518.1 520.3
184.6 317.0 294.8
157.3 201 .1 225.5
5.1 7.0 14.8
57.2 82.3 94.3
57.2 71.7 83.4
587.1 819.6 1 ,064.2
545.0 752.3 966.4
42.1 67.3 97.8
42.1 67.3 97.8
71.1
8.8 -66.4 -167.7
-8.8 66.4 167.7
-8.8 33.7 1 1 2.9
22.7 153.3 101.4
-12.2 5.1 .2
-19.3 -124.7 1 1 .3
32.7 54.8
-8.8 66.4 167.7
-8.8 33.7 1 1 2.9
3.4 28.6 1 1 2.7
-12.2 5.1 .2
32.7 54.8
349.8 404.4
189.8 234.4
160.0 1 70.0
868.9 707.7 762.3 849.9
699.1 609.6 647.0 658.8
417.7 313.2 386.9 371.8
281.4 296.5 260.1 287.0
60.2 36.2 51.2 98.0
1 09.6 61.9 64.1 93.2
32.7 34.5 1 .0 7.9
897.6 1 , 126.3 1 ,078.0 1 ,524.5
881.9 1 ,083.9 1 ,015.3 1 ,459.0
15.7 42.4 62.7 65.6
4.7 3.9 3.0 22.4
. 1 -.9 -1.4 4.7
-.5 -.1
122.2 70.2 1 60.6 77.9
-122.2 -70.2 -160.6 -77.9
-1 1 7.8 -100.3 -189.8 -220.9
-1 1 6.4 -79.9 -174.6 -219.5
-1.4 -20.4 -15.2 -1.5
-4.4 30.1 29.2 143.0
-122.2 -70.2 -160.6 -77.9
-1 1 7.8 -100.3 -189.8 -220.9
-1.4 -20.4 -15.2 -1.5
-1 16.4 -79.9 -174.6 -219.5
-4.4 30.1 29.2 143.0
698.5 659.2 823.2 1 , 127.7
480.0 340.4 662.8 935.6
218.5 318.8 1 60.4 1 92.2
Government Finance Statistics Yearbook 2002
Summary Table Budgetary Central Government
Total Revenue and Grants (A. I) .... . 2 Total Revenue (A. II) ......................... . 3 Current Revenue (A.III) .................... . 3.1 Tax (A.IV) ............................................ . 3.2 Nontax (A.V) ....................................... . 4 Capital Revenue (A.VI) ......... ........... . 5 Grants (A. VII) ..................................... . 5.1 Curr.(A1 7 . 1 +A1 8. 1 +A1 9 . 1 ) .......... . 5.2 Cap.(A1 7 .2+A1 8.2 +A1 9.2) ........... .
6 Total Exp.& Lend-Repay(C. I ) ......... . 7 Total Expenditure (C.II) .................... . 8 Current Expenditure (C.III) .............. . 9 Capital Expenditure (C.IV) ............... . 1 0 Lending minus Repay (C.V) ............ .
1 1 Overall Deficit/Surplus ( 1 -6) ........... .
1 2 Financing (D.I o r E.l) ( = ·1 1 ) .......... . 1 3 Abroad (D. I l l o r E. l l l ) ........................ . 14 Domestic (D. I I or E. I I ) ....................... .
Memorandum Item:
1 5 Govt. Debt End Period (F.I) ............ .
Table A. Revenue and Grants Budgetary Central Government
Total Revenue & Grants(II +VII) ... .
I I Total Revenue ( I l l+ V I ) .................... .
Ill Current Revenue ( IV+ V) ................ .
IV Tax Revenue ..................................... .. 1 Tax on lnc.,Profits, Cap.Gains ........ . 1.1 Individual.. . .......................... . . . . . . . . . . . . . . . . . . 1 .2 Corporate ............................................. . 1 .3 Other Unalloc. Taxes on Inc . ......... .
2 Social Security Contributions .......... .
3 Taxes on Payroll & Work Force ..... .
4 Taxes on Property ............................. . 4.4 Taxes-Financ.& Cap.Transact. ....... .
5 Dom. Taxes on Goods & Serv ... . . . . . 5.1 Gen. Sales, Turnover or V.A.T ....... .
6 Taxes-lnternat'l Trade, Transac ..... . 6.1 Import Duties ...................................... . 6.2 Export Duties ...................................... .
7 Other Taxes ... . . . . . ................................ .
V Nontax Revenue ................................ . 8 Entrepren. & Property Income ....... . 9 Adm.Fees,Chges,Nonind.Sales ...... . 10 Fines and Forfeits ............................ . . 12 Other Nontax Revenue .................... .
VI Capital Revenue ................................ . 1 3 Sales o f Fixed Capital Assets ........ . 14 Sales of Stocks .................................. . 1 5 Sales o f Land & lntang. Assets ..... .
VII Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . .. . . . . . . . . . . . . .
17 From Abroad ........ ............................... . 17.1 Current ................................................. . 17.2 Capital ................. . .......................... . . . . . . .
1 987
1 ,802.9 1 ,705.6 1,701.2
995.9 705.4
4.4 97.3
1 .8 95.5
1 ,300.5 1 , 169.4
962.5 206.9 131 . 1
502.4
-502.4 75.4
-577.8
557.9
1 ,802.9
1,705.6
1 ,701.2
995.9 736.4 53.0
601.7 81.7
1 .2 1 .2
23.7 18.4
234.6 234.1
.5
705.4 678.1
1 5.1 1 .9
10.3
4.4 1 .8 .3
2.2
97.3 97.3
1 .8 95.5
2002 Government Finance Statistics Yearbook
1988
2,545.4 2,427.7 2,420.6 1 ,307.7 1 ,1 13.0
7.1 1 1 7.7
.9 1 16.8
1,755.7 1 ,469.8 1 ,217.2
252.6 285.9
789.7
-789.7 92.4
-882.1
714.0
2,545.4
2,427.7
2,420.6
1 ,307.7 991.4 75.1
823.5 92.9
1.6 1.6
21.6 16.8
293.0 292.6
.4
1 , 1 13.0 1 ,104.1
5.7 1 .9 1.2
7.1 5.2
.3 1 .6
1 1 7.7 1 1 7.7
.9 1 16.8
1 989
2,735.7 2,694.2 2,682.9 1 ,432.8 1 ,250.1
1 1.3 41.5
.7 40.8
2,164.2 1 ,847.9 1 ,478.0
369.8 316.3
571.5
-571.5 56.5
-628.0
751.9
2,735.7
2,694.2
2,682.9
1 ,432.8 1 ,036.5
88.2 833.9 1 1 4.4
2.3 2.3
40.5 35.0
353.6 353.1
.4
1 ,250.1 1 ,230.5
13.6 2.6 3.4
1 1.3 5.6
.7 5.0
41.5 41.5
.7 40.8
1990 1991 1 992
Millions of Pula/ Year Beginning April 1
3,714.3 3,596.5 3,581.8 1 ,939.5 1 ,642.3
14.7 1 1 7.8
3.7 1 1 4.0
2,920.9 2,368.3 1 ,859.3
509.0 552.6
793.4
-793.4 2.5
-795.9
801.9
3,714.3
3,596.5
3,581.8
1 ,939.5 1 ,390.8
1 04.8 1 , 182.8
1 03.2
2.6 2.6
67.5 58.5
478.6 478.2
.4
1 ,642.3 1,614.2
19.5 3.1 5.6
14.7 3.9
.6 10.3
1 1 7.8 1 1 7.8
3.7 1 1 4.0
4,039.0 3,969.0 3,957.5 2,037.1 1 ,920.4
1 1 .5 70.0
1.2 68.8
3,278.5 2,691.3 2,218.6
472.7 587.2
760.5
-760.5 36.0
-796.5
965.8
4,039.0
3,969.0
3,957.5
2,037.1 1 , 190.9
124.8 950.8 1 1 5.3
3.6 3.6
80.4 71.6
762.2 761.6
.6
1 ,920.4 1 ,890.8
21.3 3.9 4.4
1 1 .5 4.4
.5 6.6
70.0 70.0
1.2 68.8
4,593.7 4,503.6 4,476.2 2,435.9 2,040.3
27.4 90.1
1 .8 88.3
3,696.3 3,209.3 2,618.2
591.1 487.0
897.4
-697.4 79.5
-976.9
1 ,096.3
4,593.7
4,503.6
4,476.2
2,435.9 1 ,297.5
137.8 1 ,040.2
1 1 9.5
5.4 5.4
134.1 1 25.4
998.9 998.4
.5
2,040.3 2,023.2
9.2 4.4 3.5
27.4 21.7
.8 4.9
90.1 90.1
1 .8 88.3
1993
5,329.5 5,103.0 5,045.2 2,387.5 2,657.7
57.8 226.5 33.4
193.1
4,416.5 3,924.5 3,254.1
670.4 492.0
913.0
-913.0 43.6
-956.6
1 ,254.5
5,329.5
5,103.0
5,045.2
2,387.5 1 ,415.3
1 99.2 1 ,089.3
126.8
6.4 6.4
142.4 137.2
823.4 822.9
.5
2,657.7 2,61 1.5
31.9 5.5 8.8
57.8 19.4
.8 37.6
226.5 226.5 33.4
1 93.1
1994
4,425.1 4,352.9 4,334.5 2,277.4 2,057.1
18.4 72.2 40.3 31.9
4,212.6 4,017.8 3,273.9
743.9 1 94.8
212.5
-212.5 -19.0
-1 93.5
1 ,377.0
4,425.1
4,352.9
4,334.5
2,277.4 1 ,381 . 1
202.8 1 ,063.6
1 1 4.7
4.1 4.1
180.0 1 69.2
71 2.2 7 1 1 .8
.4
2,057.1 2,012.2
29.3 7.3 8.3
18.4 9.7 1 . 1 7.6
72.2 72.2 40.3 31 .9
Botswana 616
1 995
5,415.6 5,377.7 5,364.3 2,198.7 3,165.6
13.4 37.9
5.0 32.9
5,059.2 4,760.7 3,986.0
774.7 298.5
356.4
-356.4 -51.0
-305.4
1 ,438.9
5,415.6
5,377.7
5,364.3
2,198.7 1 , 127.1
190.4 820.3 1 1 6.4
4.1 4.1
237.6 219.4
829.9 829.4
.5
3,1 65.6 3, 1 1 9.6
33.0 8.1 4.9
13.4 8.0 1 . 1 4.3
37.9 37.9
5.0 32.9
1996
7,337.1 7,251 .9 7,225.9 2,407.1 4,818.8
26.0 85.2
8.3 76.9
5,968.5 5,764.0 4,657.7 1 ,106.3
204.5
1 ,368.6
-1 ,368.6 89.6
-1 ,458.2
1 ,797.9
7,337.1
7,251.9
7,225.9
2,407.1 1 ,233.8
242.6 834.1 157.1
5.7 5.7
271.1 248.4
896.5 896.2
.3
4,818.8 4,774.5
29.2 9.1 6.0
26.0 18.3
.6 7.1
85.2 85.2
8.3 76.9
67
68
Botswana 616
Table B . Expenditure b y Function Budgetary Central Government
Total Expenditure ( = C. I I ) . . . . . ........... . 1 General Public Services ................... . 2 Defense ........ . . ..... .. .... . . . ....................... . 3 Public Order & Safety ....................... . 4 Education . . . . . . . . . . . . ................................. . 5 Health . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Social Security & Welfare .. . . . . . . . . . . . . . . . 7 Housing & Commun. Amenities ..... . 8 Recr.,Cultr.,Relig.Affrs . . . . . . . . . . . . . . . . . . . . . . .
9· 1 3 Econ. Affairs & Services .................. . 9 Fuel & Energy ............. ....................... . 10 Agric.,Forestry,Fishing,Hunt. ........... . 1 1 Mining, Manufc., & Construct. ........ . 1 2 Transportation & Communication . . . 1 3 Oth. Econ. Affairs & Serv . . . . . ........... . 1 4 Other Expenditures .. . . . . . . . . . . . . . . . . . . . . . . . . . .
II
of which: Interest Payments ....... .
Adjustment to Total Expenditure ... .
Table C. Expenditure and Lending minus Repayments by Economic Type Budgetary Central Government
Tot.Exp.& Lend-Repay(I I +V) ......... .
Total Expenditure ( I l l+ IV) ............... .
Ill Current Expenditure . . . . . . . . . . . . . ..... . . . . . .. . . Expenditure on Goods & Serv . . ..... .
1 . 1 Wages and Salaries . . . . . ..................... . 1 .3 Other Purch.of Goods & Serv . . ...... . 2 Interest Payments .... . . . . . . . . . . . . . . . . . . . . . . . . . .
3 Subsidies & Oth. Curr. Trans! . ....... . 3.1 Subsidies ................ . . . . . . . . ........... . . . . . . . . . . . 3.2 Transf.to Oth.Lev.Nat.Govt . .. . ......... .
3.3·4 Transf.to Nonpft.lnst.& Houshld . ... . 3.5 Transfers Abroad ......... .. . .. . .. . .. ........... .
IV Capital Expenditure .......................... . . 4 Acquis. of Fixed Cap. Assets ......... . 5 Purchases of Stocks . . . . . . . . . . . . . . . . . . . . . .... . 6 Purch. of Land & lntang. Assets .... . 7 Capital Transfers ......... . . . . . . . . . . . . .......... . 7.1 Domestic ...... . . .. . ....... . . . .. . .. . .. . . . .............. . 7.1.1 To Other Levels of Nat. Govt ......... . 7.2 Abroad .. . . . . . . . . . . . . . . . . . . . . . . . . . . . ..................... .
Adjustment to Capital Expenditure.
V Lending minus Repayments ........... . 8 Domestic ......... ..................................... . 8.1 To Other Levels of Nat. Govt ......... . 8.2 To Nonfin. Pub. Ent. .......... . . .. . . .. . . ..... .
8.3·4 To Financial lnst. & Other ..... .......... .
II
2
3
4
Ill 6 7 8
Table D. Financing by Type of Debt Holder Budgetary Central Government
Financing ( I I+ I l l) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Domestic Financing . . . . . . . . . . . . . .. . . . . . . . . . . .. From Monetary Authorities .............. . From Deposit Money Banks ........... . Other Domestic Financing .............. .
Financing Abroad . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . From Internal'! Develop. Instil... .... . .
From Foreign Governments . . . . . . . . . . . . .
Other Borrowing Abroad .. . . . . . . . . . . . . . . . . .
1987
1 , 169.4
184.3
141.2
41.2
212.0
87.0
33.0
95.6
14.0
248.0
.6
124.8
6.3 93.5
22.8
104.0
43.5
9.1
1 ,300.5
1 ,169.4
962.5
640.6
262.1
378.5
43.5
278.5
1 55.6
78.4
35.0
9.4
206.9
193.0
.6
.3
13.0
13.0
3.7
131 .1
131 .1
9.9
108.0
13.3
-502.4
-577.8
-599.9
.1
22.0
75.4
67.3
3.0
5.1
1 988
1 ,469.8
214.9
181 .5
55.6
293.9
80.0
33.0
1 34.9
19.6
287.2
.3
168.6
10.2
85.4
22.7
1 59.9
69.2
9.2
1,755.7
1 ,469.8
1,21 7.2
752.9
333.4
419.5
69.2
395.1
1 73.7
1 1 3.3
74.9
33.2
252.6
231.2
.1
21.3
21.3
5.2
285.9
285.9
36.4
248.3
1 .3
-789.7
-882.1
-879.6
-5.9
3.4
92.4
91.3
4.9
-3.9
1919
1 ,847.9
310.4
215.7
71.5
374.8
88.6
30.5
1 66.0
28.9
383.9
1 .9
171 .6
24.3
121 .9
64.2
1 83.9
53.1
-6.2
2,1 64.2
1 ,847.9
1 ,478.0
1 ,003.1
480.5
522.5
53.1
421.8
1 83.5
1 56.0
60.7
21.6
369.8
347.5
22.3
22.3
2.8
316.3
316.3
92.3
221.4
2.5
-571.5
-628.0
-626.2
-21.7
19.9
56.5
68.8
-1 1 .5
-.8
1 990 1991 1992 1993 1994 1995 1996
Millions of Pula/ Year Beginning April 1
2,368.3
323.8
31 5.7
85.6
485.9
1 19.7
1 5.6
367.8
32.2
396.8
3.8
1 53.2
27.3
177.5
35.1
218.6
52.3
6.5
2,920.9
2,368.3
1 ,859.3
1 ,208.6
547.1
661.5
52.3
598.3
269.2
210.3
92.6
26.3
509.0
485.5
.2
.9
22.4
21.9
.4
.4
552.6
552.6
1 72.4
379.2
.9
-793.4
-795.9
-747.2
4.7
-53.4
2.5
1 1 .0
-4.6
-4.0
2,691.3
429.4
359.1
98.1
565.1
1 27.3
17.2
359.9
43.4
464.0
1 .5
1 33.2
15.2
267.0
47.1
277.7
60.7
-49.9
3,278.5
2,691.3
2,218.6
1 ,416.5
738.9
677.6
60.7
741.4
332.2
260.3
129.3
19.6
472.7
484.0
.2
.5
.2
.2
.3
-12.0
587.2
587.2
19.8
499.5
67.9
-760.5
-796.5
-868. 1
-68.8
140.4
36.0
49.5
-6.8
-6.7
3,209.3
490.9
381.0
1 1 5.0
654.1
1 58.3
84.8
434.3
64.2
495.9
14.0
1 79.0
1 1 .7
232.8
58.4
321.9
68.0
8.9
3,696.3
3,209.3
2,618.2
1 ,683.5
908.5
775.0
68.0
866.7
349.9
305.0
1 75.3
36.5
591 .1
520.4
20.9
49.8
49.8
.9
487.0
487.0
34.9
449.9
2.2
-897.4
-976.9
-814.9
-36.5
-125.5
79.5
70.9
9.7
-1.1
3,924.5
565.6
472.9
147.7
810.1
201.5
148.3
513.9
77.3
601.3
17.3
240.9
28.7
261.6
52.8
385.9
78.7
4,416.5
3,924.5
3,254.1
2,132.7
1 , 1 33.6
999.1
78.7
1 ,042.7
395.1
382.1
238.1
27.4
670.4
583.6
51.9
34.9
3.6
3.6
31.3
492.0
492.0
12.8
479.7
-.5
-913.0
-956.6
-970.2
-1 1 2.7
126.3
43.6
35.6
8.0
4,017.8
630.3
452.5
161.7
936.8
227.5
47.6
490.1
68.2
553.8
9.9
250.8
21.8
233.5
37.8
449.3
84.5
4,212.6
4,017.8
3,273.9
2,114.7
1,082.9
1 ,031.8
84.5
1 ,074.7
353.9
429.9
248.6
42.3
743.9
639.9
46.2
6.8
51.0
1 .5
1 .5
49.5
1 94.8
1 94.8
5.9
1 89.3
-.4
-212.5
-1 93.5
-270.1
45.1
31.5
-19.0
-14.8
-4.2
4,760.7
756.1
462.3
185.6
1 ,1 66.6
256.6
127.7
635.4
82.3
603.2
10.9
283.8
21.8
243.3
43.4
484.9
91.6
5,059.2
4,760.7
3,986.0
2,493.9
1 ,224.3
1 ,269.6
91.6
1 ,400.5
530.7
502.9
316.1
50.8
774.7
699.2
45.4
30.1
.1
. 1
30.0
298.5
298.5
7.0
293.0
-1.5
-356.4
-305.4
-378.0
39.8
32.8
-51.0
-40.4
-10.6
5,764.0
891.2
468.9
253.3
1 ,518.0
299.2
65.0
666.6
96.0
978.4
16.7
513.3
29.1
290.5
1 28.8
527.4
91.4
5,968.5
5,764.0
4,657.7
2,791.9
1 ,444.5
1 ,347.4
91 .4
1,774.4
631.7
649.1
410.1
83.5
1 ,106.3
1 ,001.5
95.2
9.6
. 1
. 1
9.5
204.5
204.5
9.7
89.8
105.0
-1 ,368.6
-1,458.2
6,845.6
89.6
101.5
-1 1.9
Government Finance Statistics Yearbook 2002
1987 1988 1 989
Table E. Financing by Type of Debt Instrument Budgetary Central Government
Financing ( = D.I) . . . . . . .............. . . . . . . ...... -502.4 -789.7 -571.5
II Domestic Financing ( = D.I I) .. . . . . . . ..... -577.8 -882.1 -628.0
Long-term Bonds ................................ -.1
3 Long-term Loans n.e.c . ..................... -.2
5 Other Domestic Liabilities ................ 22.2 3.4 19.9
6 Changes in Cash, Deposits, etc . .... -599.8 -885.5 -647.9
Ill Financing Abroad ( = D.II I) ... . . . . . . . .... . 75.4 92.4 56.5
9 Long-term Loans n.e.c . ..................... 75.4 92.4 56.5
Table F. Outstanding Debt Budgetary Central Government
(at End of Fiscal Year)
Total Debt (11 + 11 1 ) .............................. 557.9 714.0 751.9
II Domestic Debt .................................... .3
Ill Foreign Debt .. . . . . . . . . . . . . . . ........................ 557.5 714.0 751.9
Table L Local Governments
A. Revenue and Grants Total Revenue & Grants (II +VII) ...
II Total Revenue ( I l l+ VI) ..................... Ill Current Revenue (IV+ V) ................. IV Tax Revenue ( 1 -7) ... . . . . . . ...... . . . . . . .. ......
1 Tax on Inc., Profits, Cap. Gains ...... 1 .1 Individual ......... . . . . . . . . . . . ........................... 4 Taxes on Property .............................. 5 Dom. Taxes on Goods & Serv . .......
3,6,7 Other Taxes ......................................... v Nontax Revenue (8-12) ....................
8 Entrepren. & Property Income ........ 9,10 Fees, Sales, Fines .............................
1 2 Other Nontax Revenue ..................... VI Capital Revenue ......................... ...... . . VII Grants ........................ . . . . . . . . . . . . . . .. . . . . . . . . . . . .
18 From Other Levels of Nat. Govt . . ...
B. Expenditure by Function Total Expenditure ( =C.II) .. . ............ . .
General Public Services ....................
4 Education ............... ...............................
5 Health ............. .. .... ... ..............................
7 Housing & Commun. Amenities ......
8 Recr., Cultr., Relig. Affrs . . ................. 10 Agricult., Forestry, Fish., Hunt. . . . . . . . .
12 Transportation & Communication .. . 13 Oth. Econ. Affairs & Serv . ................
C. Expenditure and Lending minus Repayments by Economic Type
I Tot. Exp. & Lend-Repay. ( I I+V) ..... II Total Expenditure ( I I I+ IV) ................ Ill Current Expenditure ( 1 -3) .............. ...
Expenditure on Goods & Serv . ....... 1.1-2 Wages & Sal. & Emplr. Contrib . . .... 1.3 Other Purch. of Goods & Serv ........ 2 Interest Payments .............................. IV Capital Expenditure (4-7) .................
4,5,6 Stocks, Land, Cap. Assets ............... v Lending minus Repayments ............
5.1 1 DEFICIT /SURPLUS (A.I-C.I) ...........
F. Outstanding Debt (at End of Fiscal Year) Total Debt (1 1 + 1 1 1) ..............................
II Domestic Debt .................................... Ill Foreign Debt .............. ..........................
2002 Government Finance Statistics Yearbook
1990 1991 1 992 1993
Millions of Pula/ Year Beginning April 1
-793.4 -760.5 -897.4 -913.0
-795.9 -796.5 -976.9 -956.6
-53.4 1 40.4 -136.7 120.0
-742.5 -936.9 -840.2 -1 ,076.6
2.5 36.0 79.5 43.6
2.5 36.0 79.5 43.6
801.9 965.8 1 ,096.3 1 ,254.5
801.9 965.8 1 ,096.3 1 ,254.5
1 75.2
27.9
26.9
1.6
.8
.8
25.3
6.0
4.0
1 5.3
1 .0
147.3
147.3
184.0
61.2
16.9
30.8
33.9
1.8
2.6
36.7
.1
184.0
184.0
170.5
1 62.5
95.3
67.2
8.0
13.5
13.5
-8.8
1 994
-212.5
-193.5
31.5
-225.0
-19.0
-19.0
1 ,377.0
1 ,377.0
151 .1
25.4
24.5
14.8
.1
.1
12.8
1 . 1
.8
9.7
4.5
3.5
1.7
.9
1 25.7
1 25.7
1 42.4
50.5
10.4
22.5
29.2
1 .5
2.1
26.2
142.4
142.4
135.0
1 27.0
74.3
52.7
8.0
7.4
7.4
8.7
103.7
103.7
Botswana 616
1 995 1996
-356.4 -1 ,368.6
-305.4 -1 ,458.2
32.8 1 1 .9
-338.2 -1,470.1
-51 .0 89.6
-51.0 89.6
1 ,438.9 1 ,797.9
1 ,438.9 1 ,797.9
69
Brazil 223
1987 1988 1989 1990 1991 1992 1993 1994 1997 1 998
Millions of Reais from 1 993 Onward; Thousands of Reais from 1 990 through 1 992; Reais through 1 989
Year Ending December 31
Summary Table Consolidated Central Government
Total Revenue and Grants (A. I) ..... 1 ,454.3 6,355.9 103,297.3 3,636.4 15,592.5 1 73,700.6 4,273.5 108,404.8 213,417.6 237,187.0
2 Total Revenue (A.II) . . . . . . . . . . . ............... 1 ,440.8 6,317.9 1 02,300.0 3,628.2 15,552.6 173,585.4 4,271.6 108,279.6 213,409.1 237,1 1 5.6
3 Current Revenue (A.III) ..................... 1 ,432.8 6,301 .6 91,514.0 2,629.7 12,602.8 150,896.3 3,601.9 94,161 .8 207,435.5 227,191.9
3.1 Tax (A. IV) . . . . . . . . . . . . . . . . . . . . . . . . . . ......... . . . . . . . . . . 661.4 4,619.7 67,020.6 2,198.1 9,567.3 105,587.8 2,607.9 70,253.0 1 72,330.9 1 88,576.9
3.2 Nontax (A.V) ... . . . . . . . . . . . . . . . . . . . .................. 771.5 1 ,681.9 24,493.5 431.5 3,035.5 45,308.5 994.0 23,908.8 35,104.6 38,615.0
4 Capital Revenue (A. VI) ..................... 9.8 80.3 1 1 ,263.5 1 ,000.5 3,021 . 1 26,032.9 706.2 14,272.0 8,651.6 15,583.1
Adjustment to Total Revenue ......... -1.9 -64.0 -477.6 -2.0 -71 .2 -3,343.8 -36.4 -1 54.2 -2,678.0 -5,659.4
5 Grants (A. VII) .. . . . . . . . . . . . . . . . . . . . . . . . . .. .......... 13.5 37.9 997.3 8.2 39.9 1 15.1 1 .9 125.2 8.5 71.4
5.1 Curr. (A. 1 7. 1 + A. 1 8. 1 + A. 1 9. 1 ) ....... 13.5 37.9 997.1 7.4 38.3 87.3 1 .9 125.2 8.2 42.8
5.2 Cap. (A. 1 7 .2+A. 1 8.2+ A. 1 9.2) ....... .3 .8 1 .6 27.9 .3 28.6
6 Total Exp.& Lend-Repay(C.I) .......... 1 ,960.9 1 1 , 133.0 1 77,579.6 4,308.1 15,849.9 198,089.4 5,588.5 129,674.5 277,081 .4 308,066.5
7 Total Expenditure (C. I I ) ..................... 1 ,044.1 9,852.4 1 60,561 .4 4,027.4 14,683.4 187,241.5 5,250.4 1 17,905.6 213,484.1 245,032.1
8 Current Expenditure (C.III) ........ ....... 1 ,079.8 10,199.3 184,025.0 5,319.1 15,744.0 204,203.1 5,475.5 1 19,028.3 209,860.5 240,241.0
9 Capital Expenditure (C.IV) ................ 55.2 369.3 4,926.8 79.2 661.2 5,794.8 103.5 2,989.7 5,780.3 5,447.4
Adjustment to Total Expenditure .... -90.9 -716.3 -28,390.4 -1 ,370.9 -1,721.9 -22,756.4 -328.6 -4,1 12.4 -2,156.7 -656.3
10 Lending minus Repay (C.V) ............. 916.8 1 ,280.6 1 7,018.2 280.7 1,166.5 1 0,847.9 338.0 1 1 ,768.9 63,597.3 63,034.4
1 1 Overall Deficit/Surplus ( 1 -6) ............ -506.7 -4,777.1 -74,282.2 -671.7 -257.5 -24,388.8 -1,315.0 -21 ,269.7 -63,663.8 -70,879.5
1 2 Financing (D.I o r E.l) ( =-1 1 ) ........... 506.7 4,777.1 74,282.2 671.7 257.5 24,388.8 1 ,31 5.0 21 ,269.7 63,663.8 70,879.5
1 3 Abroad (D. I I I o r E . I l l ) ........ ................. 14 Domestic (D.II or E.l l) ........ ................
Summary Table Budgetary Central Government
Total Revenue and Grants (A. I) ..... 41 1 .3 3,034.5 54,044.3 2,295.3 8,951.6 85,786.3 2,463.5 67,496.4 1 14,885.3 148,126.5 2 Total Revenue (A. I I ) . . . . . . . . .................. 41 1 .3 3,034.4 54,038.8 2,292.7 8,947.9 85,733.6 2,462.3 67,371.2 1 14,879.0 148,065.1 3 Current Revenue (A.III) ..................... 41 2.6 3,098.3 44,109.0 1 ,308.4 6,016.0 63,31 1 .6 1 ,796.4 53,627.9 109,814.9 1 38,776.4 3.1 Tax (A.IV) ............................................. 377.0 2,825.4 38,477.6 1 ,286.1 5,403.7 59,580.9 1 ,425.6 42,305.6 97,457.1 1 12,406.7 3.2 Nontax (A.V) ...... . . . . . . . . . . . . ...................... 35.6 272.9 5,631 .4 22.3 612.3 3,730.7 370.8 1 1 ,322.3 12,357.8 26,369.7 4 Capital Revenue (A. VI) ..................... .5 .2 10,407.4 986.3 3,003.2 25,765.8 702.4 13,897.5 7,715.0 14,664.3
Adjustment to Total Revenue ......... -1.9 -64.0 -477.6 -2.0 -71.2 -3,343.8 -36.4 -154.2 -2,650.9 -5,375.6 5 Grants (A. VII) ...................................... .1 5.5 2.6 3.7 52.7 1 .2 125.2 6.3 61.4 5.1 Curr.(A1 7 . 1 +A18. 1 + A 1 9. 1 ) ........... .1 5.2 1 .8 2.0 24.8 1 .2 1 25.2 6.3 32.8 5.2 Cap.(A1 7 .2 + A 1 8.2+A1 9.2) ............ .3 .8 1 .6 27.9 28.6 6 Total Exp.& Lend-Repay( C. I) .......... 960.7 8,085.2 131 ,227.4 3,266.3 8,580.5 1 16,720.2 3,497.8 78,71 1 .8 144,080.9 1 65,470.4 7 Total Expenditure (C.II) ..................... 674.8 6,989.5 1 18,800.6 3,151.2 8,1 39.5 1 13,805.9 3,453.4 75,747.9 90,046.9 105,740.7 8 Current Expenditure (C. I l l ) ............... 732.0 7,388.3 142,632.9 3,924.4 8,701.2 130,589.5 3,618.8 76,596.0 89,528.0 1 04,741 .1 9 Capital Expenditure (C.IV) .... . . . ......... 12.5 1 1 8.9 1 ,079.9 25.9 271.2 2,1 10.5 30.8 1 ,334.7 1 , 163.7 1 ,459.9
Adjustment to Total Expenditure .... -69.7 -517.8 -24,912.2 -799.0 -632.8 -18,894.1 -196.2 -2,182.8 -644.8 -460.2 10 Lending minus Repay (C.V) ............. 285.9 1 ,095.7 12,426.8 1 15.1 441.0 2,914.3 44.4 2,963.9 54,034.0 59,729.7 1 1 Overall Deficit/Surplus ( 1 -6) ............ -549.4 -5,050.6 -77,183.1 -970.9 371.0 -30,933.9 -1 ,034.4 -1 1 ,215.4 -29,195.6 -1 7,343.9
Summary Table Central Govt - Soc. Security Funds
Total Revenue and Grants (A. I) ..... 896.3 1 ,855.6 27,238.8 907.1 4,204.1 51 ,488.0 1 ,329.5 32,609.4 71 ,884.3 76,1 96.9 2 Total Revenue (A. I I ) .......................... 896.3 1 ,855.6 27,238.8 907.1 4,204.1 51 ,488.0 1 ,329.5 32,609.4 71 ,884.3 76,196.9 3 Current Revenue (A.III) ..................... 896.3 1 ,855.5 27,223.3 907.0 4,203.7 51 ,483.4 1 ,329.5 32,607.6 71 ,875.9 76,188.5 3.1 Tax (A.IV) ........... . . . . . . . . . . . . . . . . . .. . . . .... . ... . ... 253.5 1 ,649.1 26,026.0 821.7 3,931.2 42,644.1 1 ,076.5 26,901.0 66,41 9.5 70,480.0 3.2 Nontax (A.V) ........................................ 642.8 206.4 1 , 197.3 85.3 272.5 8,839.3 253.0 5,706.6 5,456.4 5,708.5 4 Capital Revenue (A. VI) ..................... . 1 15.5 . 1 .4 4.6 1.8 8.4 8.4 5 Grants (A. VII) ...................................... 5.1 Curr. (A. 1 7 . 1 +A. 18 . 1 + A. 1 9. 1 ) ....... 6 Total Exp.& Lend-Repay( C. I) .......... 867.6 1 ,866.3 31 ,565.2 509.9 4,298.5 53,713.0 1 ,602.1 38, 1 13.8 78,891.8 89,531.2 7 Total Expenditure (C.I I) ...... . . . . . . ......... 237.8 1 ,720.8 27,419.7 398.8 3,878.8 48,710.8 1 ,377.7 31,1 18.1 72,379.2 89,531.2 8 Current Expenditure (C. I l l ) ............... 243.8 1 ,798.0 28,639.2 888.6 4,483.9 49,466.3 1 ,399.4 31 ,158.4 72,213.0 89,51 1 .6 9 Capital Expenditure (C.IV) ................ 4.0 18.2 549.0 5.6 26.1 271.0 2.9 94.1 70.8 19.6
Adjustment to Total Expenditure .... -10.0 -95.4 -1,768.5 -495.3 -631.2 -1 ,026.5 -24.6 -134.4 95.4 10 Lending minus Repay (C.V) ..... .... .... 629.8 145.5 4,145.5 1 1 1 .1 419.7 5,002.3 224.5 6,995.7 6,512.6 1 1 Overall Deficit/Surplus ( 1 -6) ............ 28.8 -10.7 -4,326.4 397.2 -94.4 -2,225.1 -272.6 -5,504.4 -7,007.5 -13,334.3
Summary Table Central Govt. Extrabudg. Accts
Total Revenue and Grants (A. I) ..... 146.6 1 ,465.7 21 ,977.5 434.0 2,436.8 36,426.4 480.5 8,299.0 26,648.0 1 2,863.6 2 Total Revenue (A. I I ) .......................... 133.1 1 ,427.9 20,985.6 428.4 2,400.5 36,363.9 479.8 8,299.0 26,645.8 1 2,853.6
70 Government Finance Statistics Yearbook 2002
3 Current Revenue (Alii) ............ ........ . 3.1 Tax (A. IV) . . . . . . . . . . . . . . . . . ....... ................... .. 3.2 Nontax (A.V) ....................................... . 4 Capital Revenue (A. VI) .................... . 5 Grants (A. VII) ..................................... . 5.1 Curr. (A.1 7.1 +A.1 8.1 +A. 1 9. 1 ) .. . . . . . 6 Total Exp.& Lend-Repay(C.I) ......... . 7 Total Expenditure (C.II) .................... . 8 Current Expenditure (C.III) .............. . 9 Capital Expenditure (C. IV) ............... .
Adjustment to Total Expenditure ... . 1 0 Lending minus Repay (C.V) ............ . 1 1 Overall Deficit/Surplus ( 1 -6) ........... .
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants(II +VII) ... .
I I Total Revenue .................................... .
Ill Current Revenue (IV+ V) ................ .
IV Tax Revenue ..................................... .. Tax on Inc., Profits, Cap.Gains ........ .
1 .1 Individual .............................................. . 1.2 Corporate ............................................ .. 1.3 Other Unalloc. Taxes on Inc . ......... .
2 Social Security Contributions .......... . 2.1 Employees ........................................... . 2.2 Employers ........................................... . 2.3 Self-Employed or Nonemployed .... .
3 Taxes on Payroll & Work Force ..... .
4 Taxes on Property ............................. . 4.1 Recur. Taxes on lmmov. Prop . ...... .
5 Dom. Taxes on Goods & Serv . ...... . 5.1 Gen. Sales, Turnover or V.A.T ....... . 5.2 Excises ................................................. .
6 Taxes-lnternat'l Trade, Transac .. . . . . 6.1 1 mport Duties ...................................... . 6.2 Export Duties ...................................... .
7 Other Taxes ...... .................................. .
v 8 9 10 1 1 1 2
VI 13 14 15 16
Nontax Revenue ................................ . Entrepren. & Property Income ....... . Adm.Fees,Chges,Nonind.Sales. ..... . Fines and Forfeits ............................. . Contr.to Gov.Emp.Pens.& Welf.Fd.
Other Nontax Revenue .................... .
Capital Revenue ................................ . Sales of Fixed Capital Assets ........ . Sales of Stocks .............. .................... . Sales of Land & lntang. Assets .. . . . . Cap.Transf.fr.Nongovt.Sources ...... .
Adjustment to Total Revenue ........ .
VII Grants ................ ................................... . 17 From Abroad ....................................... . 17.1 Current ........................... ...................... . 17.2 Capital .................................................. . 18 From Other Levels of Nat. Govt . ... . 18.1 Current ................................................. . 18.2 Capital ................. ........ ........................ ..
1987
123.9 30.9 93.1 9.2
13.5 13.5
132.7 131 .5 104.0 38.7
-1 1 .2 1 . 1
14.0
1 ,454.3
1 ,440.8
1 ,432.8
661.4 165.5 1 2.8 53.2 99.6
237.8 71.0
166.8
39.4
.4
.4
1 94.6 27.3
122.4
23.7 16.5 7.1
771 .5 655.9 82.4
1 .6 .5
31 .0
9.8 .1
4.8 4.9
-1.9
13.5
13.5 13.5
2002 Government Finance Statistics Yearbook
1988
1 ,347.9 145.2
1 ,202.6 80.0 37.8 37.8
1 , 181 .6 1 , 142.2 1 ,013.1
232.2 -103.1
39.4 284.1
6,355.9
6,317.9
6,301 .6
4,619.7 1 ,330.0
91.7 452.4 785.9
1 ,525.5 504.2
1 ,021.2
269.4
2.3 2.3
1 ,278.8 227.9 81 1 .8
213.8 1 40.0 73.9
1 ,681.9 783.7 867.4
3.7 4.3
22.8
80.3 1 .4
78.9
-84.0
37.9 .1 . 1
37.8 37.8
1 989 1 990 1991 1 992 1 993 1994
Millions of Reais from 1 993 Onward; Thousands of Reais from 1990 through 1 992; Reais through 1 989
Year Ending December 31
20,125.8 2,477.6
17,648.2 859.9 991.9 991.9
14,802.6 14,341.1 1 2,752.9 3,297.9
-1 ,709.7 461.6
7,174.9
1 03,297.3
1 02,300.0
91 ,514.0
67,020.6 20,505.0
819.5 4,386.8
1 5,298.8
24,755.3 6,419.6
18,335.8
3,335.5
17.4 17.4
1 6,067.2 4,753.0
10,027.5
2,340.1 2,120.9
219.1
24,493.5 12,345.3 1 1 ,681.2
79.9 75.0
312.1
1 1 ,263.5 27.1
1 1 ,236.4
-477.6
997.3 5.5 5.2 .3
991.9 991.9
414.3 90.3
323.9 14.1 5.6 5.6
531.9 477.3 506.1 47.8
-76.6 54.6
-97.9
3,636.4
3,628.2
2,629.7
2,198.1 538.8 38.9
1 54.9 345.0
81 1 .2 1 56.9 654.3
155.5
.4
.4
637.1 176.0 286.3
55.1 54.1
1 .0
431.5 200.4 1 54.9
6.6 1 .9
67.7
1 ,000.5 3.9
996.7
-2.0
8.2
8.2 7.4
.8
2,383.0 232.3
2,150.7 17.5 36.2 36.2
2,970.8 2,665.1 2,559.0
363.9 -257.8 305.8
-534.1
15,592.5
15,552.6
12,602.8
9,567.3 2,149.9
87.6 423.6
1 ,638.7
3,822.2 729.6
3,092.6
621.9
10.6 10.6
2,670.2 934.5
1 ,326.9
292.5 290.9
1 .5
3,035.5 1 ,499.3
309.7 14.1 10.0
1 ,202.5
3,021 .1 9.1
3,012.0
-71.2
39.9
39.9 38.3
1 .6
36,101.4 3,362.8
32,738.5 262.5 62.5 62.5
27,656.2 24,724.9 24,147.3 3,413.3
-2,835.7 2,931 .3 8,770.1
173,700.6
1 73,585.4
150,896.3
105,587.8 24,909.8
912.5 7,660.4
1 6,336.9
43,198.2 7,984.7
35,213.5
8,249.5
31.9 31.9
26,576.7 6,439.5
15,480.0
2,621.7 2,620.5
1.2
45,308.5 31 ,412.7
3,581.3 169.8 134.4
10,010.3
26,032.9 12.9
26,020.0
-3,343.8
1 1 5.1
1 1 5.1 87.3 27.9
476.0 105.8 370.3
3.7 .7 .7
488.5 419.3 457.3
69.8 -107.8
69.2 -8.0
4,273.5
4,271.6
3,601.9
2,607.9 548.5
33.0 130.7 384.8
1 , 1 27.6 202.3 925.3
184.4
1 .2 1 .2
682.2 1 93.7 350.5
64.0 64.0
994.0 738.2 1 25.7
3.7
1 26.5
706.2 .6
705.6
-36.4
1 .9
1 .9 1 .9
7,926.3 1 ,046.4 6,879.9
372.7
12,848.9 1 1 ,039.6 1 1 ,273.9
1 ,560.9 -1,795.2
1 ,809.3 -4,549.9
1 08,404.8
1 08,279.6
94,161.8
70,253.0 12,733.8
996.6 3,855.2 7,882.0
28,71 1 .3 4,663.2
23,322.5 725.6
4,032.8
16.2 16.2
22,928.3 8,663.5 7,806.6
1 ,830.6 1 ,830.2
.4
23,908.8 13,763.3
1 , 192.3 976.1
7,977.1
14,272.0 855.5
13,416.5
-1 54.2
125.2
125.2 125.2
1997
25,744.7 8,454.3
17,290.4 928.2
2.2 1 .9
54,108.7 51 ,058.0 48,1 1 9.5 4,545.8
-1 ,607.3 3,050.7
-27,460.7
213,41 7.6
213,409.1
207,435.5
172,330.9 34,358.4
2,793.1 13,158.1 18,407.2
75,260.6 15,1 1 7.1 57,073.7 2,877.5
1 0,427.9
259.6 259.6
46,881.8 18,197.5 16,727.3
5,142.6 5,139.7
2.9
35,104.6 9,988.6
1 1 ,655.7 471.2 1 47.4
12,841.7
8,651.6 3,994.5
659.8 3,995.8
1 .5
-2,678.0
8.5 6.4 6.4
2.1 1 .8
.3
Brazil 223
1998
12,227.0 5,690.2 6,536.8
910.4 10.0 10.0
53,064.9 49,760.2 45,988.4
3,967.9 -196.1 3,304.7
-40,201 .3
237,187.0
237,1 15.6
227,191 .9
188,576.9 46,096.0
2,977.8 1 1 ,834.1 31 ,284.1
77,491.0 15,490.4 61 ,768.2
232.4
9,913.3
224.1 224.1
48,255.1 18,718.9 1 6,392.3
6,597.4 6,596.1
1 .3
38,615.0 18,481.3 3,684.7
380.1 1 .3
16,067.6
15,583.1 4,915.2
495.8 10,172.1
-5,659.4
71.4 44.6 37.3 7.3
26.8 5.5
21.3
7 1
72
Brazil 223
Table B. Expenditure by Function Consolidated Central Government
I Total Expenditure ( = C.II) ................ .
1 General Public Services .................. .. 2 Defense .............................................. .. 3 Public Order & Safety ...................... .. 4 Education ............................................ ..
5 Health .................................................. .. 6 Social Security & Welfare ................ .
7 Housing & Commun. Amenities .... .. 8 Recr.,Cultr.,Relig.Affrs . .................... ..
9-13 Econ. Affairs & Services .................. . 9 Fuel & Energy .................................... . 1 0 Agric.,Forestry,Fishing,Hunt. .......... .. 1 1 Mining, Manufc. & Construct. ........ .. 1 2 Transportation & Communication .. . 1 3 Oth. Econ. Affairs & Serv . ............... . 1 4 Other Expenditures .......................... . .
II
Ill 1 1.1 1.3 2 3 3.1 3.2 3.3-4 3.5
IV 4 5 6 7 7.1
v 8
of which: Interest Payments ...... . .
Adjustment to Total Expenditure .. . .
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay( I I+ V) ........ ..
Total Expenditure .............................. .
Current Expenditure ......................... ..
Expenditure on Goods & Serv . ...... . Wages and Salaries .......................... . Other Purch.of Goods & Serv . . ..... .. Interest Payments ............................ ..
Subsidies & Oth. Curr. Transf . ...... .. Subsidies ......................... .................... .
Transf.to Oth.Lev.Nat.Govt . ............ . Transf.to Nonpft.lnst.& Houshld . .. . . Transfers Abroad ... . . .......................... .
Capital Expenditure .......................... ..
Acquis. of Fixed Cap. Assets ........ .. Purchases of Stocks ........................ . .
Purch. of Land & lntang. Assets .... . Capital Transfers ............................... .
Domestic .............................................. .
Adjustment to Total Expenditure .. ..
Lending minus Repayments .......... .. Domestic .............................................. .
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing (11 + 111) .............................. . .
I I Domestic Financing . . .... .. . .. . . .... . ..... .. . .
Ill Financing Abroad .............................. .
I II Ill IV 2
Table St. State, Region or Province Govts.
A. Revenue and Grants Total Revenue & Grants(II +VII) .. .. Total Revenue (I l l +VI) .................. .. Current Revenue (IV+ V) ................ . Tax Revenue ( 1 -7) . . .......................... . Social Security Contributions .......... .
1 987
1 ,044.1
1 45.7
41.6
8.9
49.9
99.3
247.6
5.1
1.9
126.3
25.2
40.0
.3
38.7
22.1 408.6
405.5
-90.9
1 ,960.9
1 ,044.1
1 ,079.8
21 1 .6
101 .9
109.7
405.5
462.8
48.8
1 76.6
236.7
.7
55.2
50.1
1 .2
3.9
-90.9
916.8
916.8
506.7
370.9
291.7
291.0
247.1
14.6
1 988
9,852.4
1 ,107.5
428.5
72.0
417.6
602.9
1 ,990.0
75.6
12.0
750.7
176.9
195.4
1 .3
228.5
1 46.6
5,1 1 1 .9
5,1 1 1 .5
-716.3
1 1 , 133.0
9,652.4
10,199.3
1,712.4
695.6
616.6
5,1 1 1 .5
3,375.4
312.4
1 ,326.5
1 ,733.6
2.7
369.3
336.5
. 1
32.7
-716.3
1,260.6
1 ,260.6
4,777.1
2,797.7
2,210.6
2,162.6
1 ,709.9
76.5
1 989 1990 1991 1992 1993 1994
Millions of Reais from 1 993 Onward; Thousands of Reais from 1 990 through 1 992; Reais through 1 989
Year Ending December 31
1 60,561.4
13,355.3
6,766.2
1 ,936.5
6,533.6
1 1,563.5
31 ,976.7
362.3
212.6
1 1 ,157.4
627.9
2,716.4
12.6
3,217.1
4,363.2
103,045.3
1 03,040.3
-26,390.4
1 77,579.6
1 60,561.4
164,025.0
27,533.5
17 ,115.7
10,417.6
103,040.3
53,451.2
7,934.0
1 7,963.4
27,532.0
21.6
4,926.6
4,260.0
.4
666.4
-26,390.4
17,016.2
17,016.2
74,262.2
46,914.2
36,331.9
36,239.3
26,692.1
966.1
4,027.4
532.6
1 42.2
45.6
1 26.5
270.0
1 ,017.9
7.9
4.0
129.6
13.9
47.1
1 .3
42.1
25.1
3,122.0
3,122.0
-1 ,370.9
4,306.1
4,027.4
5,319.1
632.3
379.2
253.0
3,122.0
1 ,564.6
77.6
576.7
907.6
.7
79.2
66.2
1 1 .0
-1 ,370.9
260.7
260.7
671.7
1 ,349.6
1 ,030.9
1 ,030.0
696.2
36.5
14,663.4
2,370.5
447.7
391.7
561.3
1 ,034.4
5,153.6
96.2
14.3
1 ,369.0
41.5
395.4
16.7
662.9
52.5
4,944.5
4,944.5
-1,721.9
1 5,649.9
14,663.4
15,744.0
2,904.6
1 ,521.0
1 ,363.6
4,944.5
7,694.7
1 ,139.3
2,407.1
4,343.5
4.6
661.2
431.2
102.5
127.5
127.5
-1,721.9
1 , 166.5
1 ,166.5
257.5
6,727.0
5,346.6
5,341.2
4,536.9
155.3
167,241.5
25,193.4
4,661.9
3,566.2
6,764.5
9,757.1
55,312.4
942.3
93.1
13,966.0
363.3
3,269.6
159.3
9,591.5
562.3
69,501.0
69,501.0
-22,756.4
196,069.4
167,241.5
204,203.1
24,176.1
15,697.9
6,476.2
69,501.0
90,526.0
9,662.0
26,270.1
52,351.3
42.5
5,794.6
3,947.2
726.6
1 ,1 1 9.1
1 , 1 1 9.1
-22,756.4
10,647.9
10,647.9
24,366.6
72,566.4
59,01 1 .5
58,866.9
45,326.7
1 ,820.3
5,250.4
575.6
143.5
76.6
160.9
276.4
1 ,424.6
32.1
6.3
1 54.1
5.7
71.2
1 .3
36.7
37.1
2,726.6
2,724.5
-326.5
5,566.5
5,250.4
5,475.5
656.9
379.1
277.6
2,724.5
2,094.1
32.6
660.2
1,395.1
6.0
103.5
67.4
16.1
-326.6
336.0
336.0
1 ,31 5.0
1 ,710.0
1 ,372.5
1 ,251.3
947.7
40.5
1 1 7,905.6
9,960.6
3,690.0
1 ,900.7
4,266.4
7,366.9
35,664.7
21 1 .2
93.0
6,490.4
1 ,450.8
3,367.5
56.6
1 , 135.4
477.9
52, 131 .9
51 ,919.4
-4,1 12.4
129,674.5
1 1 7,905.6
1 19,028.3
15,652.3
9,540.6
6,1 1 1 .7
51,919.4
51 ,456.6
1 ,678.5
14,318.9
35,336.9
122.3
2,969.7
2,540.5
449.2
-4,1 12.4
1 1 ,766.9
1 1 ,766.9
21 ,269.7
41 ,064.2
33,566.5
32,473.9
28,665.0
1 ,345.4
1997
213,484.1
36,206.3
6,518.6
5,716.7
9,520.2
15,91 1.5
95,759.9
1 ,543.4
176.2
12,496.7
350.3
5,51 1 .4
295.2
3,267.2
3,072.6
29,789.1
29,766.6
-2,156.7
277,061.4
213,484.1
209,660.5
42,685.8
22,070.1
18,769.7
29,766.6
137,166.1
6,629.5
37,764.1
90,403.8
166.7
5,760.3
4,769.1
1,01 1 .2
-2,1 56.7
63,597.3
63,663.6
1 1 4,091.3
91,766.6
79,696.3
71 ,088.1
4,940.9
1998
245,032.1
34,680.1
6,541 .8
7,622.2
1 5,033.1
15,225.5
1 1 5,791.4
1 ,560.5
165.9
1 1 ,856.6
602.7
6,130.9
319.7
3,042.0
1,561.3
35,01 1 .3
35,012.8
-656.3
306,066.5
245,032.1
240,241.0
54,169.0
29,600.0
22,784.1
35,012.6
1 51 ,039.2
14,534.0
43,398.2
92,762.4
344.6
5,447.4
4,646.7
798.7
-656.3
63,034.4
70,679.5
1 19,006.9
92,466.6
81 ,577.9
71 ,551.5
4,184.8
Government Finance Statistics Yearbook 2002
4 5 3,6,7 v 8 12 VI VII 18
I II Ill
1.1-2 1.3 2 3 3.2 IV 4,5,6 v
5.1 1
Taxes on Property .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . Dom. Taxes on Goods & Serv . . . . . . .. Other Taxes ..... . . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Nontax Revenue (8-1 2 ) .. Entrepren. & Property Income .. . . . . . . Other Nontax Revenue ... . . . . . . . . . . Capital Revenue .. . . . . . . . . . . . . . . . . .. Grants........ . . . .... . . . . . . . . . . . . . . . . .. . . . . . . . . . From Other Levels of Nat. Gov1 . . . .
C. Expenditure and Lending minus Repayments by Economic Type Tot.Exp.& Lend-Repay.( I I+ V) . . Total Expenditure ( I I I+ IV) . . . . . . Current Expenditure ( 1 -3) .... . . . . . . . Expenditure on Goods & Serv . . . . . . . . Wages & Sal.& Emplr.Contrib. Other Purch.of Goods & Serv . . . . . . . .. Interest Payments .. . . . . . . . . . . . . . . . . . . . . . . . . . . . Subsidies & Other Curr. Trans!. Transf.to Oth.Lev. of Nat.Gov1 . . . . . . Capital Expenditure (4-7) . . Stocks, Land, Cap. Assets .... . . . Lending minus Repayments . . . . . . . .
DEFICIT /SURPLUS (A. I-C. I) . . . . . . . . . . .
Table L. Local Governments
A. Revenue and Grants I Total Revenue & Grants( I I +VII) . . . . II Total Revenue (I l l+ VI) . . . . . . . . . . . . . . Ill Current Revenue ( IV+ V) .. . . . . . . . . IV Tax Revenue ( 1 -7 ) . . . . . . . . . . . . . . . . 2 Social Security Contributions . . . . . . . . . . . 4 Taxes on Property .. . . . . . . . . . . . . . . . . . . . . 5 Dom. Taxes on Goods & Serv . . . .
7.1.1 To Other Levels of Nat. Gov1 .. .. V Nontax Revenue (8-1 2) ... . .......... . 8 Entrepren. & Property Income .. 9,10 Fees, Sales, Fines . . . . . . ............ . . 12 Other Nontax Revenue ....... . . . . . . . VI Capital Revenue ... . . . . . . . . ........ . ....... . . . VII Grants .. . . . . . . . . . . . . . . . . . . . . . . . . . ........ . 18 From Other Levels of Nat. Gov1 . . . . .
C. Expenditure and Lending minus Repayments by Economic Type Tot.Exp.& Lend-Repay.(l l + V) .. . . . . . . .
II Total Expenditure ( I l l+ IV) .. . . . . . . .. Ill Current Expenditure ( 1 -3) . . .
Expenditure on Goods & Serv . . . . 1 .1-2 Wages & Sal.& Emplr.Contrib . . 1.3 Other Purch.of Goods & Serv . . ... . . ..
2 Interest Payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Subsidies & Other Curr. Trans! . . . . . . . IV Capital Expenditure (4-7) ......... 4,5,6 Stocks, Land, Fixed Cap. Assets . . V Lending minus Repayments . . . . . . . . . . . .
5.1 1 DEFICIT /SURPLUS (A. I-C. I) . . . . . . . . . .
1987
7.7 221.9
2.9 43.9 24.1 19.7
.7 79.2 79.2
449.6 427.5 376.0 193.9 147.9 46.0 34.6
147.5 60.4 51.5 51.5 22.1
-78.8
130.4 37.9 37.6 17.9
5.3
1 2.6
1 9.7 5.7 6.4 7.6
.4 92.5 92.5
147.2 145.9 1 10.7 84.3 48.9
35.4
7.7 1 8.7 35.2
1 .4
-16.8
2002 Government Finance Statistics Yearbook
1988
40.8 1 ,568.1
22.5 472.7 274.9 197.7 28.0
587.1 587.1
3,1 34.4 2,912.1 2,504.4 1 ,362.0
983.0 378.9 168.4 974.0 375.1 407.7 407.7 222.3
-336.7
938.9 306.0 304.8 139.1
4 1 .0 98.0
165.7 53.3 41.5 71.0
1 .3 632.9 632.9
1 ,214.7 1 ,203.4
912.8 695.3 403.5 291.8
54.1 163.3 290.6
1 1 .3
-275.8
1 989 1990 1991 1992 1993 1994
Millions of Reais from 1 993 Onward; Thousands of Reais from 1 990 through 1 992; Reais through 1 989
Year Ending December 31
276.8 27,268.5
380.8 9,347.1 5,352.4 3,994.7
92.6 8,582.3 8,582.3
50,316.7 47,955.6 42,350.8 22,800.2 1 5,944.8 6,855.4 1 ,879.9
1 7,670.7 7,318.0 5,604.7 5,604.7 2,361.1
-3,402.5
16,485.6 5,412.1 5,398.6 2,346.8
348.3 495.4
1 ,503.2
3,051.8 1 ,323.8
371.0 1 ,357.0
13.5 1 1 ,073.5 1 1 ,073.5
16,612.7 16,512.0 13,814.7 10,81 7.4 6,368.1 4,449.3
609.1 2,388.1 2,697.2 2,697.2
100.8
-1 27.0
12.7 835.7
1 1 .2 131 .9 57.6 74.3
.9 31 8.8 318.8
1 ,580.8 1 ,486.4 1 ,270.7
758.3 558.2 200.1
62.0 450.4 233.5 215.7 215.7
94.3
-231 .0
581.2 177.5 1 76.5 82.9
2.9 24.3 55.7
93.6 52.3 13.6 27.7
.9 403.8 403.8
652.5 630.8 484.4 389.6 21 1.7 1 77.9 21 .1 73.7
146.4 146.4 21 .8
-71.3
194.3 4,076.1
1 1 3.2 802.3 369.2 433. 1
7.6 1 ,378.2 1 ,378.2
7,663.2 7,329.3 6,440.3 3,396.0 2,424.2
971 .9 545.1
2,499.2 1 ,494.5
889.0 889.0 334.0
-936.3
3,3 1 1 .6 1 ,238.7 1 ,234.0
603.3 23.7
274.3 305.3
630.7 315.9 1 1 6.8 1 98.0
4.6 2,072.9 2,072.9
3,484.4 3,464.0 2,656.4 2,238.1 1 ,261.3
976.9 73.3
344.9 807.6 807.6 20.4
-172.9
959.7 41 , 1 25.6
1 ,421 . 1 13,540.2 9,003.3 4,536.9
1 44.5 13,574.9 13,574.9
84,033.3 80,033.5 71 ,707.5 34,294.9 22,812.5 1 1 ,482.4
7,559.2 29,853.4 15,093.2 8,326.0 8,326.0 3,999.9
-1 1 ,446.9
32, 196.6 1 1 ,541.6 1 1 ,423.5 5 ,126.8
297.6 1 ,849.5 2,979.7
6,296.8 2,656.3 1 ,777.4 1 ,863.1
1 1 8.0 20,655.1 20,655.1
34,995.7 34,710.0 27,245.3 23,332.3 13,305.6 10,026.7
1 ,066.1 2,846.8 7,464.7 7,464.7
285.7
-2,799.1
19.2 857.7 30.3
303.6 209.5 94.1
121 .2 337.6 337.6
2,088.6 1 ,978.1 1 ,761 .5
815.9 519.2 296.8 1 72.0 773.5 1 1 0.5 216.7 216.7 1 1 0.5
-378.6
718.2 254.3 249.5
95.9 7.3
30.9 57.7
1 53.6 91.8 28.9 32.8 4.8
463.9 463.9
763.5 761 .4 606.4 503.5 292.0 21 1 .5
22.7 80.2
155.0 155.0
2.0
-45.2
598.7 25,816.4
904.5 3,808.9 1 ,719.7 2,089.2 1 , 1 12.6 7,477.7 7,477.7
49,303.1 46,713.3 41 ,749.9 23, 126.8 16, 148.3 6,978.3 3,813.5
1 4,809.6 7,372.2 4,963.4 4,963.4 2,589.8
-8,238.9
1 8,067.6 5,949.4 5,884.1 3,371 .5
182.8 1 ,036.4 2,152.3
2,51 2.6 1 , 137.9
61 5.3 759.4 65.3
12,1 18.2 12,1 1 8.2
20,235.6 20,156.6 16,292.1 13,715.7 7,727.6 5,988.1
827.7 1 , 748.7 3,864.5 3,864.5
79.0
-2,1 68.0
1997
4,039.4 59,262.6
2,845.2 8,610.2 1 ,829.7 6,780.5
1 2,088.3 22,304.7 22,304.6
121 ,021 .4 105,814.5 97,764.8 52,457.9 38,442.5 14,015.4 6,177.0
39,1 29.9 18,010.1 8,049.7 8,049.7
15,206.9
-6,930.1
49,745.6 17,1 1 9. 1 16,664.9 9,480.8
200.7 4,468. 1 4,812.0
53.5 7,184.1
395.3 3,645.2 3,143.6
454.2 32,626.5 32,626.5
54,286.4 53,902.9 43,348.1 38,010.1 21 ,759.4 16,250.7
942.9 4,395.1
1 0,554.8 1 0,554.8
383.5
-4,540.8
Brazil 223
1 998
4,630.8 59,939.1 2,796.8
10,026.4 3,261.2 6,765.2
10,908.7 26,520.3 26,520.3
138,546.5 124,025.2 1 1 3, 167.5 59,533.7 41 ,598.9 1 7,934.8 6,028.5
47,605.3 19,864.0 10,857.7 10,857.7 1 4,521.3
-1 9,539.6
53,851.8 18,906.8 18,784.5 1 1 ,293.5
621.2 5,297.4 5,374.9
7,491.0 680.8
3,180.1 3,630.1
122.3 34,945.0 34,945.0
58,263.8 57,845. 1 46,805.6 4 1 , 1 1 6.0 22,964.9 18 , 151 . 1
995.2 4,694.4
1 1 ,039.5 1 1 ,039.5
418.7
-4,412.0
73
7 4
Bulgaria 918
Summary Table Consolidated Central Government
Total Revenue and Grants (A. I) . . . . . 2 Total Revenue (A. II) ........................ .. 3 Current Revenue (A.I I I) . . . . . . . . . . . . . . . . . . . . . 3.1 Tax (A.IV) . . . . . . . . ............... . . . . . . . . . . . . . . . . . . . . . .
3.2 Nontax (A.V) ... . . . . . . . . . . .. ................ . . . . . . . .. 4 Capital Revenue (A. VI) . . . . . . . . . . . . . . . . . . . .. 5 Grants (A.VII) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5.1 Curr.(A1 7 . 1 +A1 8. 1 + A1 9 . 1 ) ......... .. 5.2 Cap.(A1 7 .2+A1 8.2 +A1 9.2) .. . . . . . . . . . .
6 Total Exp.& Lend-Repay( C. I) . . . . . . . . .. 7 Total Expenditure (C.II) ................... .. 8 Current Expenditure (C. Ill) .............. . 9 Capital Expenditure (C.IV) ............... . 10 Lending minus Repay (C.V) . . . . . . . . . . . . .
1 1 Overall Deficit/Surplus ( 1 -6) .......... ..
1 2 Financing (D.I o r E.l) (=- 1 1 ) . . . . . . . . . . . 13 Abroad (D. I I I or E. I l l) . . . . . . . . . . . . . . .......... . 14 Domestic (D.I I or E. II) . . . . . . . . . . . . . . . . . . . . . . . .
Memorandum Item: 1 5 Gov1. Debt End Period (F. I ) ............ .
Summary Table Budgetary Central Government
Total Revenue and Grants (A. I) . . . . . 2 Total Revenue (A.I I) . . . . . . . . . . . . . ..... . . . . . . . . 3 Current Revenue (A. I ll) . . . . . . . . . . . . . . . . . . . . . 3.1 Tax (A. IV) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . 3.2 Nontax (A.V) .. . . . . . . . .............................. . 4 Capital Revenue (A. VI) ..... . . . . . . . . . . . . . . . . 5 Grants (A. VII) .. . . . . . . . . . . ........................ .. 5.1 Curr.(A1 7 . 1 + A 1 8 . 1 + A 1 9. 1 ) .......... . 6 Total Exp.& Lend-Repay(C.I) . . . . . . . . .. 7 Total Expenditure (C.II) .... . . . . . .......... .. 8 Current Expenditure (C. I l l) ............. .. 9 Capital Expenditure (C.IV) ........ . . . ... .. 10 Lending minus Repay (C.V) . . . . . . . . . . . . . 1 1 Overall Deficit/Surplus ( 1 -6) ........... . 1 2 Financing (D.I o r E.l) ........................ . 1 3 Abroad (D. I I I o r E. l l l ) ....................... .. 1 4 Domestic (D.I I o r E.l l) ....................... .
Summary Table Central Govt - Soc. Security Funds
Total Revenue and Grants (A.I) .... . 2 Total Revenue (A. I I ) . . . . . . . . . . . . . . . . . . . . . . . . .. 3 Current Revenue (A.II I) .................... . 3.1 Tax (A.IV) .............. . . . . . . . . . . . . . ..... . . . . . ... . . . . . 3.2 Nontax (A.V) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 Total Exp.& Lend-Repay(C.I) . . . . . . . . .. 7 Total Expenditure (C.II) . . . . . . . . . . . . . . . . . . . . . 8 Current Expenditure (C. I l l ) . . . . . . . . . . . . . . . 9 Capital Expenditure (C. IV) ............... . 1 0 Lending minus Repay (C.V) ........... . . 1 1 Overall Deficit/Surplus ( 1 -6) .......... .. 1 2 Financing (D.I o r E.l) ........................ . 1 3 Abroad (0. 1 1 1 o r E. l l l ) . . . . . . ................. . . 1 4 Domestic (D.I I o r E.l l) . . . . . . ................ . .
1 2 3 3.1
Summary Table Central Govt. Extrabudg. Accts
Total Revenue and Grants (A. I) .... . Total Revenue (A. II) ............ . . . . . . . . .... .. Current Revenue (A. I I I ) . . . . . . . . . . . . . . . . . . . . . Tax (A.IV) . . . . . . . . . . . . ................. ... . . . . . . ...... .
1992
71.8 71.6 71.5 55.2 16.3
.2
.2
81.7 81.6 78.7 2.9
.1
-9.9
9.9 2.9 7.0
38.4 38.3 38.3 30.3
8.0
. 1
. 1 46.0 47.3 45.1 2.2
-1.3 -7.5 1 1 .5 -2.2 13.6
21.3 21.3 21.3 21.3
24.9 24.9 24.9
-3.6
12.0 12.0 12.0 3.7
1993
100.0 99.9 99.6 75.2 24.5
.3
.1
.1
136.1 133.9 130.6
3.3 2.2
-36.2
36.2 -2.8 39.0
56.3 56.2 56.0 41.0 15.0
.3
.1
.1 81.6 81.8 79.4 2.4 -.2
-25.3 34.5 -3.9 38.3
29.7 29.7 29.7 29.7
38.9 38.9 38.9
-9.3
13.9 13.9 13.9 4.5
1994
209.4 209.3 204.8 1 57.0 47.8
4.5 .1 .1
233.8 235.9 229.8
6.1 -2.1
-24.4
24.4 8.4
16.0
134.0 133.9 133.3 101.8 31.5
.5
.1
.1 1 49.5 1 49.6 145.9
3.7 -.1
-15.5 34.0 -2.8 36.8
45.4 45.4 45.4 45.4
59.6 59.6 59.6
-14.2 -.3
-.3
30.0 30.0 26.0
9.8
1 995 1996 1 997 1998 1999 2000 2001
Millions of Leva/ Year Ending December 3 1
315.5 314.6 312.6 243.0 69.6 2.0 .9 .9
361.7 360.6 347.0
13.6 1 .1
-46.2
46.2 --6.8 53.0
199.1 198.9 198.0 159.8 38.2
.9
.2
.2 234.9 235.6 230.6
5.0 -.7
-35.8 57.5
-1 1 .8 69.3
66.9 66.9 66.9 66.8
. 1 81.5 81.5 81.5
-14.6 -.8
-.8
49.5 48.8 47.8 16.4
573.6 569.4 566.2 424.4 143.8
1.2 4.1 4.1
843.2 840.6 818.6
22.3 2.6
-269.6
269.6 -33.3 302.9
351.8 351.2 351.1 286.7
64.4 . 1 .6 .6
514.5 516.8 510.5
6.3 -2.4
-162.7 190.5 -50.2 240.7
1 19.8 1 1 9.8 1 1 9.8 1 1 8.2
1 .5 137.9 137.9 137.7
. 1
-18.1
102.0 98.5 97.4 19.5
5,662.1 5,558.0 5,473.2 4,303.4 1 ,1 69.8
84.9 104.1 104.1
5,308.8 5,733.2 5,284.0
449.2 -424.4
353.3
-353.3 56.7
-410.0
3,237.7 3,227.7 3,223.1 2,729.4
493.7 4.6
10.0 10.0
3,098.6 3,502.7 3,347.4
155.3 -404.1
139.1 150.6
-205.6 356.2
1 , 193.2 1 , 193.2 1 , 193.2 1 ,166.9
26.3 1 ,286.5 1 ,286.5 1 ,283.5
3.0
-93.3 -1 12.3
1 .9 -1 14.2
1 ,231 . 1 1 , 137.1 1 ,056.8
407.0
7,530.6 7,380.4 7,318.6 5,827.6 1,491.0
61.7 150.3 150.3
6,931.3 7,227.6 6,580.2
647.4 -296.3
599.3
-599.3 -147.5 -451.8
4,618.3 4,594.4 4,587.6 3,994.6
593.0 6.8
23.9 23.9
3,710.6 3,907.7 3,562.3
345.4 -197.1 907.8
-480.4 -451.2 -29.2
1 ,891.8 1 ,891.8 1,891.8 1 ,658.0
233.8 2,217.4 2,238.4 2,227.9
10.5 -21.0
-325.6 8.3 .7
7.5
1 ,020.5 894.2 839.3 175.1
8,219.9 8,005.7 7,881.6 6,143.6 1 ,738.0
124.1 214.2 214.2
7,871.2 8,122.7 7,243.5
879.2 -251.5
348.7
-348.7 1 77.4
-526.1
5,359.1 5,339.2 5,228.2 4,021.8 1 ,206.5
1 1 1 .0 19.9 19.9
4,563.0 4,850.6 4,349.5
501 .1 -287.6
796.1 -957.5
56.3 -1,013.9
2,182.3 2,182.3 2,182.3 1 ,870.9
31 1 .4 2,657.9 2,658.3 2,559.9
98.4 -.4
-475.6 -96.1
14.5 -1 1 0.7
678.5 484.2 471.1 250.9
9,339.9 9,124.5 9,012.9 7,140.7 1 ,872.2
1 1 1.6 215.4 21 5.4
9,185.2 9,444.8 8,436.9 1 ,007.9 -259.6
1 54.7
-154.7 -433.1 278.4
6,335.6 6,268.6 6,160.7 4,805.5 1 ,355.2
107.9 67.1 67.1
5,218.8 5,515.8 4,725.0
790.7 -296.9 1 , 1 16.8 -176.4 -528.1 351.7
2,624.7 2,624.7 2,624.7 2,241.5
383.3 3,397.1 3,397.3 3,369.7
27.5 -.2
-772.4 -306.0
1 1 .2 -317.1
379.5 231.2 227.5
93.8
10,268.3 9,874.3 9,805.8 7,495.5 2,310.3
68.5 394.0 394.0
9,712.4 10,212.6 9,1 36.4 1 ,076.2 -500.2
555.8
-555.8 -52.1
-503.7
7,003.5 6,951.5 6,887.6 5,132.0 1 ,755.6
63.9 52.0 52.0
5,355.7 5,888.5 5,007.7
880.8 -532.8 1 ,647.8 -165.9 -102.7 --63.2
2,675.6 2,675.6 2,675.6 2,310.3
365.4 3,886.8 3,886.9 3,869.2
17.7 -.1
-1,21 1.2 -217.8
12.5 -230.3
589.1 247.1 242.6
53.3
Government Finance Statistics Yearbook 2002
3.2 Nontax (A.V) ...................................... ..
4 Capital Revenue (A. VI) .................... . 5 Grants (A. VII) .................................... .. 5.1 Cu".(A1 7. 1 +A18.1 +A19.1) .......... .
6 Total Exp.& Lend-Repay(C.I) ........ ..
7 Total Expenditure (C.II) .............. ...... . 8 Current Expenditure (C.III) .............. . 9 Capital Expenditure (C.IV) . .. . . . . . . . . . . . . . 10 Lending minus Repay (C.V) ............ .
1 1 Overall Deficit/Surplus ( 1 -6) .......... ..
1 2 Financing (D. I o r E . I) ........................ .
1 3 Abroad ( D . I l l o r E . I l l) ............. .. . . . . . .... .
14 Domestic (D.II or E.ll) ...................... . .
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants(II +VII) .. ..
II Total Revenue ( I I I+VI) .................... .
Ill Current Revenue (IV+V) ................ .
IV Tax Revenue .................. .................... .
Tax on lnc.,Profits, Cap.Gains ........ .
1.1 Individual.. . ... . .. . . . . . . . . .... ............. . ........... .
1 .2 Corporate ............ . . . . . . . . ........................ ..
2 Social Security Contributions .......... . 2.1 Employees .......................................... . .
2.2 Employers ................. ......................... ..
2.3 Self-Employed or Nonemployed .... .
2.4 Oth.Unalloc.Soc.Sec.Contrib . . . . . . . . . ..
3
4 4.1
Taxes on Payroll or Work Force .... .
Taxes on Property ............................ .. Recur. Taxes on lmmov. Prop . ...... .
5 Dom. Taxes on Goods & Serv . ..... .. 5.1 Gen. Sales, Turnover or V.A.T.. . . . . ..
5.2 Excises ................................................. .
6 Taxes-lnternat'l Trade, Transac .... ..
6.1 Import Duties ..... ................................. .
6.2 Export Duties ...................................... .
7 Other Taxes ........................................ .
V Nontax Revenue ................................ .
8 Entrepren. & Property Income ...... ..
9 Adm.Fees,Chges,Nonind.Sales ...... .
10 Fines and Forfeits ............................ .. 1 1 Contr.to Gov.Emp.Pens.& Welf.Fd. 1 2 Other Nontax Revenue .................... .
VI 1 3 14 1 5
Capital Revenue ..... ........................... . Sales of Fixed Capital Assets ........ . Sales of Stocks .................................. . Sales of Land & lntang. Assets .... . .
VII Grants . . . . . . . . . . . .................................. . . . . . . .
17 From Abroad ...................................... . .
17.1 Current ................................................ .. 18 From Other Levels of Nat. Govt . .. . .
18.1 Current ........................ ........................ ..
1 2 3 4 5 6
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( = C. II) ................ . General Public Services .................. ..
Defense ............................................... . Public Order & Safety ...................... .. Education .................... ......................... . Health ................................................... . Social Security & Welfare ................ .
2002 Government Finance Statistics Yearbook
1992
8.3
.1
.1
10.8
9.4
8.8
.7
1.3
1.3
-1.6
5.1
-6.6
71.8
71.6
71 .5
55.2
15.1
3.3
1 1 .8
21.3
20.1
.8
.4
3.0
10.2
5.1
5.1
4.4
3.5
1 .3
16.3
9.5
3.3
.8
2.6
.2
.1
.1
.1
.1
81.6
3.1
6.5
3.6
3.2
3.0
27.6
1993
9.5
1 5.6
13.1
12.2
.9
2.5
-1.6
1 .7
1 .0
.6
100.0
99.9
99.6
75.2
12.6
6.4
6.2
29.7
27.4
1 .3
1 .0
4.3
18.2
6.9
1 1 .3
9.1
7.7
1 .2
24.5
15.2
6.5
1 .2
1.5
.3
.2
.1
.1
.1
1 33.9
5.5
8.5
5.2
4.5
4.5
44.2
1994
16.2
4.0
24.7
26.8
24.3
2.5
-2.0
5.3
-9.3
1 1 .2
-20.6
209.4
209.3
204.8
157.0
29.6
1 1 .7
18.0
45.4
39.3
3.3
2.9
6.4
.4
.4
57.7
39.3
18.4
16.2
1 2.4
1.4
47.8
30.5
10.5
2.9
3.8
4.5
3.9
.3
.3
.1
.1
.1
235.9
9.2
14.3
9.1
7.9
6.6
66.0
1995 1 996 1997 1998
Millions of Leva/ Year Ending December 31
31.4
1 .0
.7
.7
45.3
43.5
34.9
8.6
1 .8
4.2
-10.6
5.0
-15.6
31 5.5
314.6
312.6
243.0
52.6
18.2
34.4
66.8
58.6
4.6
3.6
9.4
.5
.5
87.0
62.9
24.1
25.6
1 9.5
1.0
69.6
34.3
23.9
5.0
6.4
2.0
1.2
.3
.5
.9
.7
.7
.2
.2
360.6
13.2
22.8
15.6
14.3
12.1
91.3
77.9
1 .1
3.5
3.5
1 90.9
185.9
1 70.4
15.8
5.0
-68.9
79.1
16.9
62.3
573.6
569.4
568.2
424.4
107.7
35.1
72.6
1 1 8.2
109.0
4.3
4.9
12.4
.1
.1
146.9
1 1 8.8
28.0
38.2
29.1
.9
143.8
71.2
50.3
9.5
12.8
1 .2
.5
.2
.4
4.1
3.5
3.5
.6
.6
840.6
19.7
41.4
24.2
28.6
23.1
157.1
649.8
80.2
94.1
94.1
923.7
944.0
653.1
290.9
-20.3
307.4
-391.6
260.4
-652.0
5,662.1
5,558.0
5,473.2
4,303.4
1 ,222.0
340.0
882.0
1 , 171 .4
1 , 1 46.8
22.4
2.2
1 1 6.7
1 ,424.3
1 ,050.0
374.3
363.6
351.4
12.2
5.5
1 , 1 69.8
614.6
276.5
104.0
1 74.7
84.9
8.6
74.1
2.1
104.1
94.7
94.7
9.4
9.4
5,733.2
327.6
460.3
279.5
323.9
326.7
1 ,552.3
664.2
54.9
1 26.4
1 26.4
1 ,003.4
1 ,081.5
790.0
291.6
-78.1
17.1
-127.2
302.9
-430.1
7,530.6
7,380.4
7,318.6
5,827.6
1 ,1 04.7
51 4.4
590.3
1 ,663.0
94.8
1 ,526.6
41.6
2,526.1
1 ,835.9
674.1
443.0
440.5
2.5
90.9
1 ,491.0
260.2
758.6
188.6
1 93.3
90.4
61 .7
7.7
45.1
9.0
1 50.3
1 26.7
1 26.7
23.5
23.5
7,227.6
519.1
580.4
452.9
319.1
341.6
2,343.8
1999
220.2
13.1
1 94.3
194.3
650.3
613.8
334.1
279.7
36.6
28.1
705.0
106.6
598.4
8,219.9
8,005.7
7,881 .6
6,143.6
1 ,029.0
548.5
480.6
1 ,883.2
1 75.9
1 ,506.9
89.2
1 1 1 .0
2,633.7
1 ,926.9
691.2
258.4
258.3
. 1
339.2
1 ,738.0
271.5
689.1
424.0
248.5
104.9
124.1
33.9
80.5
9.7
214.2
191 .4
191 .4
13.3
13.3
8,1 22.7
729.3
681.3
532.8
347.9
409.9
2,689.1
Bulgaria 918
2000
133.7
3.8
148.3
148.3
569.2
531.7
342.1
189.6
37.5
-189.7
327.7
83.8
243.8
9,339.9
9,124.5
9,012.9
7,140.7
1 ,044.6
573.8
470.7
2,241.8
434.9
1 ,427.7
148.2
231 .1
.1
3,529.8
2,359.0
1 , 1 3 1 .3
220.7
220.6
.1
103.7
1 ,872.2
480.1
730.6
353.1
227.1
81.4
1 1 1 .6
10.1
87.3
14.2
21 5.4
1 99.6
1 99.6
15.8
15.8
9,444.8
731.8
644.3
509.2
425.7
524.1
3,461.4
2001
189.3
4.6
342.0
342.0
469.9
437.2
259.5
1 77.7
32.7
1 1 9.2
-172.1
38.1
-210.2
10,268.3
9,874.3
9,805.8
7,495.5
1 ,277.0
540.7
736.3
2,310.3
453.3
1 ,439.5
189.0
228.4
. 1
3,603.7
2,454.4
1 , 1 06.7
195.4
195.4
109.0
2,310.3
973.0
836.7
271 .4
187.6
41.6
68.5
10.8
41 . 1
16.6
394.0
347.6
347.6
46.4
46.4
10,212.6
673.0
622.2
553.9
456.1
984.9
3,622.1
75
7 6
Bulgaria 918
7 Housing & Commun. Amenities .... .. 8 Recr.,Cultr.,Relig.Affrs . . ............ . ...... ..
9-13 Econ. Affairs & Services .................. . 9 Fuel & Energy .................................... . 10 Agric.,Forestry,Fishing,Hunt. .......... . . 11 Mining, Manufc.& Construct.. .......... . 1 2 Transportation & Communication . . . 1 3 Oth. Econ. Affairs & Serv . ............... . 1 4 Other Expenditures .......................... ..
of which: Interest Payments ...... ..
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay( I I + V) ......... .
I I Total Expenditure ( I l l+ IV) ............... .
Ill Current Expenditure ......................... .. Expenditure on Goods & Serv . ...... .
1 .1 Wages and Salaries ......................... . . 1 .3 Other Purch.of Goods & Serv . ....... . 2 Interest Payments ............................. . 3 Subsidies & Oth. Curr. Trans! . ...... .. 3.1 Subsidies .......... ............... . . . . . . . . . . . . . . . . . . .. . 3.2 Transf.to Oth.Lev.Nat.Govt . . .......... .. 3.3-4 Transf.to Nonpft.lnst.& Houshld . .. .. 3.5 Transfers Abroad ........ . . . . . . . . . . . . . ......... ..
IV 4 5 6
7 7.1
v 8 8.1
Capital Expenditure .......................... .. Acquis. of Fixed Cap. Assets ......... . Purchases of Stocks ......................... . Purch. of Land & lntang. Assets .... . Capital Transfers ................ . . . . . . . ....... .. Domestic . . . . . . . . . . . . ................................. ..
Lending minus Repayments .......... .. Domestic ...... . . ...................................... . To Other Levels of Nat. Govt ......... .
8.2 To Nonfin. Pub. Ent. ........................ .. 8.3-4 To Financial Ins!. & Other .............. .. 9 Abroad . . . . . . . . . . . . . . . . . .............. . . . . . . . . . . . . . . . . . . ..
II 2 3 4
Ill 6 7 8
II 1 2 3 5 6
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing ( I I + I l l ) ............................... .
Domestic Financing ......................... .. From Monetary Authorities .............. . From Deposit Money Banks .......... .. Other Domestic Financing ... . . . . . . .... ..
Financing Abroad ............................. .. From lnternat'l Develop. Instil.. ...... . From Foreign Governments ............ . Other Borrowing Abroad ................. ..
Table E. Financing by Type of Debt Instrument Consolidated Central Government
Financing ( = D.l) ............................... .
Domestic Financing ( = D. I I) ........... .. Long-term Bonds ............................... . Short-term Bonds and Bills ............ .. Long-term Loans n.e.c . ................... .. Other Domestic Liabilities .............. .. Changes in Cash, Deposits,etc . . . . . ..
1992
1.7
1 . 1
8.5
2.0
2.3
1 .5
2.1
.6
23.4
13.9
81.7
81.6
78.7
23.8
5.0
18.9
13.9
41.0
4.0
9.3
27.7
2.9
2.2
.7
.7
. 1
2.1
.7
1.3
.1
-2.0
9.9
7.0
2.4
5.0
-.4
2.9
5.1
-.5
-1.6
9.9
7.0
2.6
1.6
9.5
-0.6
1993
1 .5
1 .4
13.7
4.0
2.3
1 .7
4.7
1 .1
44.8
29.2
136.1
1 33.9
1 30.6
32.5
7.8
24.7
29.2
68.9
8.8
15.4
44.0
.7
3.3
3.3
2.2
2.4
2.5
-.2
36.2
39.0
18.8
1 7.0
3.2
-2.8
-.6
-2.2
36.2
39.0
5.1
23.2
10.1
.6
1994
4.4
2.5
17.0
2.9
5.3
2.4
5.1
1.3
99.0
76.4
233.8
235.9
229.8
55.9
13.6
42.3
76.4
97.4
8.1
22.3
67.1
6.1
6.1
-2.1
-2.0
-2.0
-.1
24.4
16.0
-21.0
33.3
3.7
8.4
18.8
3.8
-14.2
24.4
16.0
22.1
15.1
7.4
-28.6
1995 1996 1 997 1998 1 999 2000 2001
Millions of Leva/ Year Ending December 3 1
3.9
4.1
25.6
3.5
7.0
2.3
10.3
2.5
157.7
128.7
361.7
360.6
347.0
85.3
23.4
61.9
128.7
133.1
10.8
28.8
93.4
.1
13.6
13.5
.1
1.1
1 .2
-.1
1 .4
-.1
46.2
53.0
-1 .1
35.5
18.5
-0.8
4.4
-9.9
-1.3
46.2
53.0
28.2
41.7
-4.5
-12.5
4.3
6.1
127.4
6.1
10.7
2.6
13.4
94.5
408.8
353.3
843.2
840.6
818.6
162.8
33.9
128.9
353.3
302.5
107.0
37.5
157.8
.3
22.3
21.8
.1
.3
2.6
2.7
2.8
-.1
269.6
302.9
245.0
38.9
19.0
-33.3
18.6
-17.0
-34.9
269.6
302.9
6.8
139.6
1 1 1 .5
45.0
24.5
62.4
934.6
184.1
146.2
23.7
167.1
413.5
1 ,441.5
1 ,439.3
5,308.8
5,733.2
5,284.0
1 ,746.6
347.1
1 ,399.5
1 ,439.3
2,098.1
234.3
358.4
1 ,493.4
12.0
449.2
265.3
55.1
1.3
127.5
127.5
-424.4
-424.2
-483.4
59.2
-.2
-353.3
-410.0
-089.0
326.8
152.2
56.7
78.8
-21 .9
-.1
-353.3
-410.0
62.9
502.9
523.6
-89.3
-1,410.1
1 1 6.1
1 04.0
969.6
279.9
145.6
18.1
329.5
196.5
1 ,481 .1
952.0
6,931.3
7,227.6
6,580.2
2,279.6
601.3
1 ,678.3
952.0
3,348.6
392.7
638.3
2,292.2
25.3
847.4
461.4
1 02.2
5.2
78.5
78.5
-296.3
-293.7
2.9
-296.6
-2.6
-599.3
-451 .8
-200.1
-227.2
-24.5
-147.5
393.0
-207.3
-333.2
-599.3
-451.8
-129.4
-122.2
174.0
1 1 .8
-386.0
108.8
141.6
816.8
1 89.3
147.9
.6
327.4
151 .6
1 ,665.3
892.6
7,871.2
8,122.7
7,243.5
2,712.7
844.9
2,067.7
892.6
3,638.3
388.5
722.1
2,514.0
13.7
879.2
666.0
58.4
18.5
136.3
136.3
-251.5
-241.8
18.7
-523.4
262.9
-9.6
-348.7
-526.1
-765.2
492.9
-253.7
177.4
492.1
-314.7
-348.7
-526.1
-39.7
-214.1
303.3
.1
-575.7
134.0
153.5
914.8
1 03.6
1 65.3
515.9
130.1
1 ,945.9
1 ,067.0
9,185.2
9,444.8
8,436.9
2,852.5
740.5
2,1 12.0
1 ,067.0
4,517.4
254.6
763.2
3,491.5
8.1
1 ,007.9
687.3
88.7
23.6
208.3
208.3
-259.6
-233.9
12.0
-245.9
-25.7
-154.7
278.4
582.0
-285.4
-18.2
-433.1
-00.0
-1.6
-371.4
-154.7
278.4
-395.8
97.8
306.3
-5.7
275.9
1 92.8
143.3
1 , 157.3
95.7
202.3
489.9
369.3
1 ,806.9
1 ,095.6
9,712.4
10,212.6
9,136.4
2,871.7
783.3
2,088.4
1 ,095.6
5,169.1
542.6
630.3
3,945.1
51.1
1 ,076.2
844.8
40.2
29.5
161.7
161.7
-500.2
-473.9
14.8
-45.2
-443.5
-26.3
-555.8
-503.7
-456.0
-03.5
15.8
-52.1
-306.0
286.4
-32.5
-555.8
-503.7
84.2
2.8
-286.8
-4.6
-279.3
Government Finance Statistics Yearbook 2002
I l l 9 1 1
II Ill
I II Ill IV 1 1 .1 4 5 3,6,7 v 8 9,10 1 2 V I VII 1 8
2 3 4 5 6 7 8 9 10 1 1 1 2 1 3 1 4
I II Ill 1 1 .1·2 1 .3 2 3 3.2 IV 4,5,6 7 v
5.1 1
I II
Financing Abroad ( = D. Ill) .............. . Long-term Loans n.e.c . . ................... . Other Foreign Liabilities .................. ..
Table F. Outstanding Debt Consolidated Central Government
(at End of Fiscal Year)
Total Debt ( 1 1+ 111) ............................ ..
Domestic Debt .................................. .. Foreign Debt ................ . . . . . . . . . . . . . ..... . . . .. .
Table L. Local Governments
A. Revenue and Grants Total Revenue & Grants(II +VII) . . ..
Total Revenue (Ill +VI) .................. ..
Current Revenue (IV+ V) ................ . Tax Revenue ( 1 -7 ) ............... . . .. . . . ...... .
Tax on Inc., Profits,Cap.Gains ........ . Individual ............................................. .. Taxes on Property ............................ ..
Dom. Taxes on Goods & Serv . ..... ..
Other Taxes . . . . . . . . . . . . . .. . . . ......... . . . . . ... . . ... .
Nontax Revenue (8-1 2) ........ ...... . ... . .
Entrepren. & Property Income ...... ..
Fees, Sales, Fines ............................ . Other Nontax Revenue .................... . Capital Revenue ................................ . Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
From Other Levels of Nat. Govt . . . ..
B. Expenditure by Function Total Expenditure ( = C.II) ................ . General Public Services .................. ..
Defense ... . . . . . . . . . . . . . . . . . . . . ........................ . Public Order and Safety .................. ..
Education .. . . . . . . . . . . . . . . . . . . . ........................ .
Health ..................... .............................. . Social Security & Welfare ................ .
Housing & Commun. Amenities .... .. Recr.,Cultr.,Relig.Affrs . . .................... . Fuel and Energy . . . . . . . . . . ...................... .
Agricult.,Forestry,Fish.,Hunt. .......... .. Mining, Manufc., & Construct. ........ .
Transportation & Communication .. . Oth. Econ. Affairs & Serv . .... . . . . . . . . . . ..
Other Expenditures .......................... ..
C. Expenditure and Lending minus Repayments by Economic Type Tot.Exp.& Lend-Repay.(II +V) ........ . Total Expenditure ( I l l+ IV) .............. ..
Current Expenditure ( 1 -3 ) . . . .... . . . .. . . . . .
Expenditure on Goods & Serv . . ..... .
Wages & Sal.& Emplr.Contrib . . ..... ..
Other Purch.of Goods & Serv . . ..... ..
Interest Payments . . . . . . . ..................... .. Subsidies & Other Curr. Trans! . . .... . Trans!. to Oth.Lev.Nat.Govt ............ . Capital Expenditure (4-7) ................ . Stocks, Land, Fixed Cap. Assets .. . Capital Transfers . . . . . . . . ...................... .. Lending minus Repayments .......... ..
DEFICIT /SURPLUS (A. I-C. I ) .......... .
D. Financing by Type of Debt Holder Financing ( 1 1+ 111) .............................. .. Domestic Financing ( 1 -4 ) ................ .
2002 Government Finance Statistics Yearbook
1 992
2.9
3.0
-.1
39.8
24.6
15.2
15.2
13.7
10.9
7.7
.3
2.4
.1
1 .5
.2
.6
.7
9.3
9.3
26.2
1 .0
. 1
8.5
7.4
2.2
4.0
.7
1 .8
.2
.1
26.2
26.2
22.7
20.9
10.3
10.6
1 .8
. 1
3.4
3.4
-1.6
1 .6
1 .6
1 993
-2.8
-1.9
-.9
1 1 2.0
34.0
18.7
18.3
16.2
10.8
8.6
.8
4.5
.1
2.1
.6
1.3
.2
.4
15.4
1 5.4
33.8
1 .6
.1
.2
12.0
9.7
3.3
4.3
1 .0
1 .2
.2
.3
33.8
33.8
30.5
28.4
1 5.9
12.5
.2
1 .9
.1
3.3
3.3
.3
-.3
-.3
1994
8.4
9.0
-.6
275.1
47.7
25.4
24.7
20.6
16.6
1 1 .7
1.7
2.2
4.1
.9
3.0
.2
.7
22.3
22.3
48.3
2.3
.1
15.9
14.6
5.0
6.2
1 .4
.2
1 .9
.3
.3
48.3
48.3
43.9
39.4
22.3
1 7.2
.1
4.3
.1
4.4
4.4
-.6
.6
.6
1995 1996 1 997 1 998
Millions of Leva/ Year Ending December 3 1
-6.8
-5.5
-1.3
345.4
67.3
38.5
37.8
29.0
25.4
18.2
2.2
1 .4
8.8
1 .6
4.7
2.4
.7
28.8
28.8
67.2
3.6
.2
22.1
20.6
6.3
9.5
2.2
.3
1 .5
.5
.5
67.2
67.2
62.2
57.6
31.1
26.4
.3
4.4
.2
5.0
5.0
.1
-.1
-.1
-33.3
-32.7
-.6
1 ,052.8
1 10.8
73.3
72.3
59.6
53.6
35.0
4.1
1 .9
1 2.7
3.4
7.9
1 .4
1 .0
37.5
37.5
1 10.7
6.8
.3
34.8
32.5
9.7
17.7
3.2
.4
3.5
1 .0
.8
1 10.7
1 1 0.7
104.5
94.0
46.2
47.8
.2
10.3
.6
6.3
6.3
.1
-.1
-.1
56.7
56.7
4,304.7
1 ,010.6
652.2
641.4
577.4
557.0
339.9
16.2
3.0
1.3
64.0
1 6.6
42.5
4.9
10.8
358.4
358.4
997.9
68.1
5.3
327.6
282.6
89.5
1 28.8
29.4
4.8
46.3
5.8
9.7
999.3
997.9
918.7
81 7.9
458.7
359.2
.4
100.5
9.4
79.2
78.6
.6
1 .3
1 1 .3
-1 1.3
-1 1 .3
-147.5
-1 38.4
-9.1
3,928.1
1 ,665.9
1 ,027.5
1 ,01 1 .7
910.5
775.2
508.5
1 29.0
.2
6.1
101 .2
6.6
91.6
3.0
1 5.8
638.4
638.3
1 ,682.2
1 1 7.4
8.3
493.3
433.7
1 54.5
242.0
55.8
. 1
8.4
1 33.9
9.8
25.0
1 ,682.4
1 ,682.2
1 ,470.3
1 ,284.9
1 ,284.9
1 .2
1 84.2
23.5
21 1 .9
21 1 .2
.7
.2
-16.5
16.5
16.5
1 999
1 77.4
1 77.4
1 ,820.0
1 ,098.0
1 ,078.0
848.0
759.0
507.0
88.0
1 .0
230.0
59.0
1 57.0
14.0
20.0
722.0
722.0
1 ,877.0
1 33.0
1 1 .0
572.0
480.0
241.0
287.0
67.0
10.0
40.0
22.0
14.0
1 ,877.0
1 ,877.0
1 ,704.0
1 ,665.0
990.0
675.0
1 .0
38.0
13.0
1 73.0
1 73.0
-57.0
57.0
-39.0
Bulgaria 918
2000
-433.1
-525.6
1 ,958.8
1 , 122.2
1 ,098.3
864.5
775.5
524.2
88.9
.2
233.8
20.3
203.5
10.0
23.9
836.5
836.4
2,021.2
149.8
13.7
626.2
413.8
313.5
297.6
55.9
9.9
91.8
23.0
26.0
2,020.7
2,021.2
1 ,863.2
1 ,552.7
819.5
733.2
10.0
300.5
1 5.8
1 58.0
1 57.9
.1
-.5
-61.9
61.9
61.9
2001
-52.1
-1 40.9
2,037.2
1 ,364.1
1 ,314.3
1 ,020.3
91 5.4
522.1
98.6
.1
6.2
294.0
69.3
21 2.3
12.4
49.8
673.1
672.4
2,036.5
212.1
18.3
654.7
183.8
391.7
31 1 .5
60.6
10.1
1 04.4
32.9
56.4
1 ,980.1
2,036.5
1 ,833.6
1 ,329.2
699.7
629.5
10.2
494.2
46.4
202.9
1 98.0
4.9
-56.4
57.1
-57.1
1 2.9
77
Bulgaria 918
1 992 1993 1994
From Other General Govt . ............... .7
2,3 From Mon.Auth. & Dep.Mon.Bks ... . .9 -.3 .4
4,5 Other Domestic Financing ............... .2
Ill Financing Abroad ...............................
E. Financing by Type of Debt Instrument Financing ( = D.I) ............... .. ......... ... ... 1.6 -.3 .6
II Domestic Financing ( = D.II) . . . ..... ... .. 1.6 -.3 .6
1,2 Domestic Bonds & Bills .................... .2
3,4,5 Other Domestic Liabilities ................ 1 . 1 -.3 .2
6 Changes in Cash,Deposits, etc ....... .5 .2
Ill Financing Abroad ( = D. Il l) ...............
F. Outstanding Debt (at End of Fiscal Year) Total Debt ( 1 1+ 111) .............................. 1.1 1 .0 1 .4
II Domestic Debt ..... ............................... 1 . 1 1 .0 1 .4
Ill Foreign Debt. . . . . . . ............... . . . . . . . . . . . . . . . . . .
78
1995 1996 1997 1998 1999 2000 2001
Millions of Leva/ Year Ending December 31
-.2 -.1 -1 1.0
.1 -.3
-.1 -.1 -1 1 .3
-.1 -.1 -1 1 .3
.1 -.3
-.3 -.5 -1 1.6
. 1 .4 .6
1.0 .8 .6
1.0 .8 .6
2.9 12.0 14.8
13.6 -58.0 -9.7 -1.9
19.0 59.6
96.0 -70.0
16.5 57.0 61.9 -57.1
16.5 -39.0 61.9 12.9
-69.0 56.3 2.6
19.8 1 .0 15.0 21.2
-3.3 29.0 -9.4 -10.9
96.0 -70.0
17.7
17.7
Government Finance Statistics Yearbook 2002
Burkina Faso 748
1984 1 985 1986 1987 1988 1989 1990 1991 1992 1993
Millions of Francs/ Year Ending December 3 1
Summary Table Consolidated Central Government
Total Revenue and Grants (A. I) ..... 63,088 t71 ,588 79,240 89,964 t104,981 94,073 102,940
2 Total Revenue (A. II) .......................... 62,278 t70,798 78,967 89,852 t78,731 77,943 84,440 92,990
3 Current Revenue (A.III) ..................... 62,261 t70,698 78,889 89,812 t78,423 77,351 82,421 92,636
3.1 Tax (A. IV) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49,260 t55,267 65,580 68,923 t68,750 68,200 76,393 68,857
3.2 Nontax (A.V) . . . . . . . . . . .............................. 6,267 t17,552 14,274 1 8,629 t8,645 9,279 6,315 23, 1 14
Adjustment to Current Revenue ..... 6,734 t-2,1 21 -965 2,260 t1 ,028 -128 -287 665
4 Capital Revenue (A. VI) ..................... 1 7 t100 78 40 t308 592 2,019
5 Grants (A. VII) ........ . . . . . . ........................ 810 t790 273 1 1 2 t26,250 16,130 18,500 5.1 Curr.(A17.1 + A1 8.1 +A19 . 1 ) ........... t-
5.2 Cap.(A1 7.2+A18.2 + A 1 9.2) .... ..... . .. 810 t790
6 Total Exp.& Lend-Repay(C.I) .......... 66,438 t65,249 79,987 87,988
7 Total Expenditure (C.II) ..................... 64,691 t62,883 77,659 85,377 t1 1 0,250 106,469 1 1 2,754 1 34,828
8 Current Expenditure (C.III) ............... 60,854 t56,639 71 ,690 t78,439 80,815 87,093 89,013
9 Capital Expenditure (C.IV) ................ 3,837 t6,244 5,969 t31 ,81 1 25,654 25,661 53,576 45,815 35,605
10 Lending minus Repay (C.V) ............. 1 ,747 t2,366 2,328 2,61 1
1 1 Overall Deficit/Surplus ( 1 -6) ..... ....... -3,350 t6,339 -747 1 ,976
1 2 Financing (D.I o r E.l) ( = -1 1 ) . . . .. . . . . . . 3,350 t-6,339 747 -1 ,976 1 3 Abroad (D. I l l o r E . Il l) ......................... 3,346 14 Domestic (D.II or E.ll) ........................ 4,314 t-1 ,487
Adjustment to Total Financing ........ -4,310 t-4,897
Summary Table Budgetary Central Government
1 Total Revenue and Grants (A. I) ..... 56,327 t62,1 03 68,549 79,355 t78,731 77,943 84,440 2 Total Revenue (A. II) ......................... . 55,51 7 t61,41 1 68,420 79,304 t78,731 77,943 84,440 92,990 3 Current Revenue (A.III) .. . . . . . . . . . . ......... 55,500 t61 ,31 1 68,342 79,264 t78,423 77,351 82,421 92,636 3.1 Tax (A.IV) ........... . . . . . . . . . . . . . . . . . . ................ 43,967 t49,588 59, 1 1 9 62,307 t68,750 68,200 76,393 68,857
3.2 Nontax (A.V) . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . 4,799 t13,294 5,521 9,446 t8,645 9,279 6,315 23, 1 1 4 Adjustment to Current Revenue .. . . . 6,734 t-1,571 3,702 7,51 1 t1 ,028 -128 -287 665
4 Capital Revenue (A. VI) ........... .......... 1 7 t100 78 40 t308 592 2,019 5 Grants (A. VII) ...................................... 810 t692 1 29 51 t-5.2 Cap.(A1 7.2 +A1 8.2+ A 1 9.2) . . . . . . . . . . . . 810 t692 6 Total Exp.& Lend-Repay(C.I) . . . . . . . . . . 63,987 t59,638 72,608 79,795 7 Total Expenditure (C.II) ..................... 62,240 t57,273 70,280 77,184 t84,000 90,339 94,254 97,088 8 Current Expenditure (C.III) ............... 58,508 t51 ,658 65,561 67,552 t78,439 80,815 87,Q93 89,013 9 Capital Expenditure (C. IV) .......... . . . . . . 3,732 t5,615 4,719 9,632 t5,561 9,524 7,161 25,876 8,Q75 7,615 10 Lending minus Repay (C.V) . . . . . . . . . . . . . 1 ,747 t2,365 2,328 2,61 1 1 1 Overall Deficit/Surplus ( 1 -6) . . . . . . . . . . . . -7,660 t2,465 -4,059 -440 1 2 Financing (D.I o r E . I) ......................... 7,660 5,288 1 ,377 1 3 Abroad (D. I l l o r E . I l l) ......................... 3,346 14 Domestic (D. I I or E.ll) . . . . . . . . . .. . . . . . .. .. .... 4,314
Summary Table Central Govt - Soc. Security Funds
Total Revenue and Grants (A. I) ..... 6,761 7,277 8,026 7,913 2 Total Revenue (A. II) .......................... 6,761 7,277 8,026 7,913 3 Current Revenue (A.III) .... . . . . ...... . . . . .. . 6,761 7,277 8,026 7,913 3.1 Tax (A.IV) .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,293 5,679 6,461 6,616 3.2 Nontax (A.V) ...... . . . . . . . . . . . ....................... 1 ,468 1 ,460 1 ,622 1 ,881
Adjustment to Current Revenue .. . . . 138 -57 -584 6 Total Exp.& Lend-Repay( C. I) .......... 2,451 2,826 3,463 4,403 7 Total Expenditure (C.II) ..................... 2,451 2,826 3,463 4,403 8 Current Expenditure (C.III) ............... 2,346 2,762 2,966 9 Capital Expenditure (C.IV) ................ 1 05 64 497 1 1 Overall Deficit/Surplus ( 1 -6) . . . . . . . . . . . . 4,310 4,451 4,563 3,510 1 2 Financing (D. I o r E . I) ......................... -4,31 0 -4,563 -3,510
Summary Table Central Govt. Extrabudg. Accts
Total Revenue and Grants (A. I) ..... 2,208 2,665 2,696 t26,250 16,130 18,500 2 Total Revenue (A. I I ) .......................... 2, 1 1 0 2,521 2,635 5 Grants (A. VII) ...................................... 98 144 61 t26,250 16,130 18,500 27,700 3i,740 27,990 5.2 Cap.(A1 7.2+ A 1 8.2+A1 9.2) .. . . . . . . . . . . 98 6 Total Exp.& Lend-Repay( C. I) .......... 2,785 3,916 3,790 7 Total Expenditure (C.II) ..................... 2,784 3,916 3,790 t26,250 16,130 18,500 37,740
2002 Government Finance Statistics Yearbook 79
80
Burkina Faso 748
8 9 10 1 1 1 2
II
Ill
Current Expenditure (C.II I) .............. .
Capital Expenditure (C.IV) ............... .
Lending minus Repay(C.V) ............. .
Overall Deficit/Surplus ( 1 -6) ........... .
Financing (D. I or E. I) ........................ .
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants(II+VII) ... .
Total Revenue ( I l l+ VI) .................... .
Current Revenue (IV+ V) ...... . . . ....... .
IV Tax Revenue ...................................... .
Tax on lnc.,Profits, Cap.Gains ........ .
1.1 Individual ................ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.2 Corporate ............................................. .
1 .3 Other Unalloc. Taxes on Inc . ... . . . . . . .
2 Social Security Contributions .......... .
3 Taxes on Payroll & Work Force ..... .
4 Taxes on Property ............................. .
4.3 Estate, Inheritance & Gift Taxes ... .
4.4 Taxes-Financ.& Cap.Transact. ....... .
4.5 Nonrecurrent Taxes on Prop . ......... .
4.6 Other Recur. Taxes on Prop . ......... .
5 Dom. Taxes on Goods & Serv . . ..... .
5.1 Gen. Sales, Turnover or V.A.T ....... .
5.2 Excises ............ ..................................... .
6 Taxes-lnternat'l Trade, Transac ..... .
6.1 Import Duties ............. . . . . . . .. ............ ..... .
6.2 Export Duties ...................................... .
7 Other Taxes ........................................ .
V Nontax Revenue ........... ..................... .
8 Entrepren. & Property Income ....... .
9 Adm.Fees,Chges,Nonind.Sales ...... .
1 0 Fines and Forfeits ............................. .
1 1 Contr.to Gov.Emp.Pens.& Welf.Fd. 1 2 Other Nontax Revenue .. . . . . . . . . . . . . . . . . . . .
VI 1 3 1 5
Adjustment to Current Revenue .... .
Capital Revenue ................................ .
Sales of Fixed Capital Assets ........ . Sales of Land & lntang. Assets ..... .
Adjustment to Capital Revenue ..... .
VII Grants . . ................................................. .
1 7 From Abroad ....................................... .
17.2 Capital .................................................. .
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( = C.II) ................ . Gen. Pub. Serv. incl. Pub. Order ... .
2 Defense ................... ............................ . 3 Public Order & Safety ....................... .
4 Education ............... ...... ........................ .
5 Health .................................................. ..
6 Social Security & Welfare ................ .
7 Housing & Commun. Amenities .... . . 8 Recr.,Cultr.,Relig.Affrs . ..................... .
9-13 Econ. Affairs & Services .................. .
9 Fuel & Energy .................................... .
1 0 Agric.,Forestry,Fishing,Hunt. ........... .
1 1 Mining, Manufc., & Construct. .. ...... .
1 2 Transportation & Communication . . . 1 3 Oth. Econ. Affairs & Serv . . . . . . .......... .
1984
63,088
62,278
62,261
49,260 10,812 6,567 1 ,655 2,590
5,293
714
721
667
54
10,091 4,618 3,088
18,674 16,362
925
2,955
6,267 2,866 1 ,483
102 159
1 ,657
6,734
17 17
810 810 810
64,691 6,935
1 1 ,784
1 0,851 3,576 4,349
82 964
7,667
2,784 209 507
4,167
1985
2,219 565
-577 -220
t71 ,588
t70,798
t70,698
t55,267
t9.004 t6,413
t774 t1 ,817
t5,679
t710
t606 t
t524 t78 t4
t10,047 t3,567 t4,106
t24,609 t21 ,267
t1 .401
t4,612
t17,552 t3,240 t1 ,507
t242 t81
t12,482
t-2,121
t100 t46 t54 t-
t790 t790 t790
t62,883 t9,159
t12,178
t1 1 ,978 t3,903 t5.191
t96 t989
t9,137 t
t3,106 t438
t52 t5,541
1 986
3,163 753
-1 ,251 22
79,240
78,967
78,889
65,580 1 1 ,808 6,552 2,641 2,615
6,461
876
1 ,579 3
1 ,387 175 14
10,535 3,520 4,435
30,680 27,218
1 ,068
3,641
1 4,274 2,728 1 ,488
331 140
9,587
-965
78 38 40
273
77,659 1 0,436 1 7,724
1 3,735 4,051 6,487
125 981
5,104
3,446 851 88
719
1 987 1988 1 989 1990 1991 1992 1993
Millions of Francs/ Year Ending December 31
-1,094 1 57
89,964
89,852
89,812
68,923 14,533 8,077 3,672 2,784
6,616
985
2,434 108
1 ,966 201 159
20,936 1 1 ,900 6,682
20,258 18,017
1 ,071
3,161
18,629 2,777 2,1 76
363 179
13,134
2,260
40 35
5
1 1 2
85,377 8,479
1 5,241
1 1 ,931 4,455
192 1 , 123
5,979
4,348 978
90 563
t26,250
t104,981
t78,731
t78,423
t68,750 t14,668
t9,397 t2.812 t2.459
t
t1 , 103
t1.951 t29
t1 .747 t171
t4
t6.207
t936
t3,579
t8,645 t2,313 t1 ,842
t256 t49
t4,185
t1.028
t308 t21
t7 t280
t26,250
t110,250 t1 1 ,450 t1 7,033
t19,101 t6.541
t133 t632
t1 ,922
t13,929 t
t6,296 t3,527 t1 ,757 t2.349
16,130
94,073
77,943
77,351
68,200 17,983 9,469 4,357 4,157
1 ,102
1 ,585 7
1 ,481 96
6,869
869
720
9,279 1 ,947 2,208
222 14
4,888
-128
592 7
585
16,130
106,469 1 0,555 21,315
19,515 7,222
84 1 , 159 1 ,835
17,125
6,062 5,680 1 ,509 3,874
18,500
102,940
84,440
82,421
76,393 18,863 1 1 ,685 3,231 3,947
1 ,846
2,482 18
2,232 232
5,150
855
1 ,733
6,315 964
3,239 282
1 ,827
-287
2,019 1 9
1 ,999
18,500
1 12,754 1 1 ,948 22,997
20,608 7,300
1 ,944 2,176
12,720
6,576 3,727
829 1 ,588
27,700
1 ,036
2,548 17
2,209 322
4,Q42
809
1 ,651
5,308 36,669
270
30 530
33,002 1 9,608
22,195 7,791
581 1 ,816 2,1 26
1 1 , 132
6,337 3,453
232 1 , 1 1 0
37,740
92,990
92,636
68,857 19,914 1 1 ,223
7,322 1 ,369
1 ,082
2,066 13
1 ,788 265
4,408
767
795
23, 1 14 2,958
16,832 200
3,124
665
24 3
134,828 10,515 18,824
23,364 9,299
1 ,071 1 , 166
15,069
6,725 4,057 2,933 1 ,354
27,990
17,587 10,293 5,688 1 ,606
1 ,086
3,064 1 1
2,680 373
3,327
586
1 ,740
4,066 24,490
166
15 107
22,226 17,139
23,830 9,660
1 ,719 1 ,485
17,533
6,854 5,210 4,499
970
Government Finance Statistics Yearbook 2002
1984
1 4 Other Expenditures ............................ 7,810
of which: Interest Payments ........ 3,698
Adjustment to Total Expenditure .... 10,673
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay(I I+V) .......... 66,438
II Total Expenditure (III+ IV) ................ 64,691
Ill Current Expenditure ........................... 60,854
Expenditure on Goods & Serv . ....... 39,559 1.1 Wages and Salaries ........................... 34,249 1.3 Other Purch.of Goods & Serv . ........ 5,310
2 Interest Payments .............................. 3,698
3 Subsidies & Oth. Curr. Trans!. ........ 10,656
3.2 Transf.to Oth.Lev.Nat.Govt . ............. 3,903
3.5 Transfers Abroad ................................ 660
Adjustment to Current Expenditure 6,941
IV Capital Expenditure ............................ 3,837
4 Acquis. of Fixed Cap. Assets .......... 3,069
6 Purch. of Land & lntang. Assets ..... 80
7 Capital Transfers ................................ 688
7.1 Domestic ............................................... 688
7.1.1 To Other Levels of Nat. Govt .......... 688
Adjustment to Capital Expenditure.
v Lending minus Repayments ............ 1 ,747
8 Domestic ............................................... 1 ,747
8.1 To Other Levels of Nat. Govt .......... 1 ,747 8.2 To Nonfin. Pub. Ent. ..........................
8.3-4 To Financial ins!. & Other ................
9 Abroad . . . . . . . . . . . . . . . . ...................................
2002 Government Finance Statistics Yearbook
1985 1986
t8,230 12,715
t6,455 6,226
t3,328 6,301
t65,249 79,987
t62,883 77,659
t56,639 71 ,690
t42,820 53,981
t37,554 37,241
t5,266
t6,455 6,226
t5,414 1 1 ,151
t1 ,950 332
t6.244 5,969
t4,039
t863
t1 ,342 2,719
t-
t2,366 2,328
t2,355 2,304
t2,682 2,317
t-8 72
t-319 -85
t1 1 24
Burkina Fa so 748
1987 1 988 1989 1890 1991 1992 1 993
Millions of Francs/ Year Ending December 3 1
1 6,006 t1 1 ,866 1 1 ,476 1 1 ,425 1 5,473 17,750 1 1 ,874 7,465 t6,829 5,530 6,942 8,971 1 1 ,241
21,319 t27,643 16,183 21 ,636 27,696 37,770 27,995
87,988
85,377 t1 1 0,250 1 06,469 1 1 2,754 134,828
t78,439 80,815 87,093 89,013
t59,775 64,454 68,013 65,528 62,073 74,589
t51 ,494 55,032 57,459 54,735 50,925 56,171
t8,281 9,422 10,554 10,793 1 1 ,148 18,418
7,465 t6,829 5,530 6,942 8,971 1 1 ,241
t1 1 ,835 10,831 12,138 1 3,345 15,699
t1 1 ,835 10,831 12,138 13,345 1 5,699
t-t-
t31,811 25,654 25,661 53,576 45,815 35,605
t5,561 9,524 7,161 25,876 8,075 7,615
t-7,825 t-
t-t-
t26,250 16,130 1 8,500 27,700 37,740 27,990
2,61 1
8 1
Burundi 618
1991 1 992
Summary Table Consolidated Central Government
1 Total Revenue and Grants (A. I) ..... 56,051 61 ,225
2 Total Revenue (A. II) .......................... 38,652 41 ,825
3 Current Revenue (A.III) ..................... 38,638 40,829
3.1 Tax (A.IV) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34,594 36,972
3.2 Nontax (A.V) . . . . . . . . . . . ............................. 4,044 3,857
4 Capital Revenue (A. VI) ..................... 14 996
5 Grants (A. VII) ...................................... 17,399 19,400
5.1 Curr.(A17 . 1 +A1 8.1 +A19. 1 ) ........... 4,500 6,200
5.2 Cap.(A1 7 .2+A1 8.2+A1 9.2) ... . . . . . . . . . 12,899 13,200
6 Total Exp.& Lend-Repay(C.I) .......... 63,073 77,316
7 Total Expenditure (C.II) ..................... 60,916 76,098
8 Current Expenditure (C. Il l) ............... 30,124 36,533
9 Capital Expenditure (C.IV) ................ 30,792 39,565 Adjustment to Total Expenditure .... 5,832 5,335
1 0 Lending minus Repay(C.V) .............. 2,157 1,218
Adjustment to Deficit/Surplus .........
1 1 Overall Deficit/Surplus ( 1 -6) ............ -7,022 -16,091
1 2 Financing (D. I or E. I ) ( =-1 1 ) ........... 7,022 16,091
1 3 Abroad (D. I l l o r E . Il l) ......................... 10,359 19,020
14 Domestic (D.II or E.ll) ........................ -3,337 -2,929
Memorandum Item:
1 5 Govt. Debt End Period (F. 1 ) ... . . ....... 188,152 234,605
Summary Table Budgetary Central Government
1 Total Revenue and Grants (A. I) ..... 44,526 41 ,695
2 Total Revenue (A. II) .......................... 35,629 38,195 3 Current Revenue (A.III) ..................... 35,619 37,202 3.1 Tax (A.IV) ............................................. 32,087 34, 1 17 3.2 Nontax (A.V) ........................................ 3,532 3,085 4 Capital Revenue (A. VI) ..................... 10 993 5 Grants (A. VII) ...................................... 8,897 3,500
5.1 Curr.(A1 7.1 +A18. 1 +A19. 1 ) ........... 4,500 3,500 5.2 Cap.(A1 7.2+A1 8.2+A1 9.2) ............ 4,397
6 Total Exp.& Lend-Repay( C. I) .......... 52,317 58,684 7 Total Expenditure (C.II) ..................... 50,152 57,442 8 Current Expenditure (C. Ill) ............... 28,01 1 34,058
9 Capital Expenditure (C.IV) ................ 22,141 23,384 Adjustment to Total Expenditure .... 5,832 2,635
1 0 Lending minus Repay (C.V) . ........ .. .. 2,165 1 ,242 Adjustment to Deficit/Surplus .........
1 1 Overall Deficit/Surplus ( 1 -6) ........ . ... -7,791 -16,989 1 2 Financing (D.I o r E . I) ......................... 7,791 16,989 1 3 Abroad (D. I l l o r E . I l l ) ......................... 10,359 19,020 14 Domestic (D.II or E.ll) ........................ -2,568 -2,031
Summary Table Central Govt - Soc. Security Funds
1 Total Revenue and Grants (A. I) ..... 3,023 3,630 2 Total Revenue (A. II) .......................... 3,023 3,630 3 Current Revenue (A.III) ..................... 3,019 3,627 3.1 Tax (A.IV) ............................................. 2,507 2,855 3.2 Nontax (A.V) ........................................ 512 772 4 Capital Revenue (A. VI) ..................... 4 3 6 Total Exp.& Lend-Repay(C.I) .......... 2,254 2,732 7 Total Expenditure (C.II) ..................... 2,262 2,756 8 Current Expenditure (C.III) ............... 2,1 1 3 2,475 9 Capital Expenditure (C. IV) ................ 149 281 1 0 Lending minus Repay (C.V) ............. -8 -24 1 1 Overall Deficit/Surplus ( 1 -6) ......... ... 769 898 1 2 Financing (D.I o r E . I ) ......................... -769 -898 14 Domestic (D. I I or E.ll) ........................ -769 -898
82
1993 1994 1995 1 996 1997 1 998 1999
Millions of Francs/ Year Ending December 3 1
62,270 53,689 64,684
42,001 44,309 48,397
41 ,393 44,296 48,158
37,046 39,583 44,816
4,347 4,713 3,342
608 13 239 20,269 9,380 16,286
12,149 4,780 10,286
8,120 4,600 6,000 74,096 64,979 75,951
73,955 66,250 76,403 39,170 41 ,435 42,957
34,785 24,815 33,446
2,930 141 -1,271 -452
2,724 3,774 3,745
-9,102 -7,516 -7,522
9,102 7,516 7,522
12,252 8,040 5,108 -3,150 -524 2,414
268,081 273,483 322,124
52,550 48,633 47,834 38,112 40,309 44,414
37,504 40,299 44,177
34,023 36,498 41 ,673 3,481 3,801 2,504
608 10 237 14,438 8,324 3,420 12,149 4,780 3,420 2,289 3,544
65,293 60,720 59,382 65,276 62,203 60,1 10 36,545 38,602 39,706 28,731 23,601 20,404
2,930 2,700 17 -1 ,483 -728
2,724 3,774 3,745 -10,019 -8,313 -7,803
10,019 8,313 12,252 8,040 -2,233 273
3,889 4,000 3,983 3,889 4,000 3,983 3,889 3,997 3,981 3,023 3,085 3,143
866 912 838 3 2
2,972 3,203 3,702 2,848 2,991 3,426 2,625 2,833 3,251
223 158 175 124 212 276 917 797 281
-917 -797 -917 -797
52,549 56,524 76,808 83,402
46,401 46,253 66,333 72,047
46,345 46,145 66,270 71 ,937
38,646 42,880 61 ,701 67,280
7,699 3,265 4,569 4,656
56 108 64 1 1 1
6,148 10,271 10,474 1 1 ,355
148 6,076 6,801 6,694
6,000 4,195 3,673 4,661
74,958 78,217 98,380 103,597
75,405 80,800 98,061 105,181
48,358 58,207 74,082 80,967
27,047 22,593 23,979 24,215
-447 -2,583 319 -1 ,584
1 , 1 17 3,138 3,480 1 ,191
-21,292 -18,555 -18,092 -19,004
21 ,292 18,555 18,092 19,004
13,181 10,420 15,930 13,121
8,1 1 1 8,135 2,162 5,883
379,121 460,199 605,41 1 740,305
42,511 41 ,606 59,148 63,647
42,363 41 ,606 59,147 63,647
42,311 41 ,498 59,087 63,536
35,358 39,149 55,445 59,956
6,953 2,349 3,642 3,580
52 108 60 1 1 1
148 148
53,060 63,282 81 ,751 86,939 53,529 66,085 81 ,432 88,593
44,808 54,026 61,714 69,184
8,721 12,059 19,718 19,410
-469 -2,803 319 -1 ,654
1 , 1 17 3,138 3,480 1 ,191
-9,432 -18,538 -19,123 -22,102
4,038 4,647 5,212 6,434
4,038 4,647 5,212 6,434
4,034 4,647 5,209 6,434
3,288 3,731 4,282 5,357 746 916 927 1 ,077
4 3 4,491 4,664 6,155 5,303 4,469 4,444 6,155 5,233
3,550 4,181 5,567 5,089 919 263 588 144
22 220 70 -453 -17 -943 1 ,131
Government Finance Statistics Yearbook 2002
Burundi 618
1991 1992 1993 1994 1995 1 996 1997 1998 1999
Millions of Francs/ Year Ending December 3 1
Summary Table Central Govt. Extrabudg. Accts
Total Revenue and Grants (A. I) ..... 8,502 1 5,900 5,831 1 ,056 12,867 6,000 10,271 12,448 13,321
5 Grants (A. VII) ...................................... 8,502 1 5,900 5,831 1,056 12,867 6,000 10,271 10,474 1 1 ,355
5.1 Curr.(A1 7 . 1 + A 1 8. 1 + A1 9. 1 ) . . . . . . . . . . . 2,700 6,867 6,076 6,801 6,694
5.2 Cap.(A1 7.2+A1 8.2+ A 1 9.2) ............ 8,502 13,200 5,831 1 ,056 6,000 6,000 4,195 3,673 4,661
6 Total Exp.& Lend-Repay( C. I) .......... 8,502 1 5,900 5,831 1 ,056 12,867 17,407 10,271 10,474 1 1 ,355
7 Total Expenditure (C.II) ..................... 8,502 1 5,900 5,831 1 ,056 12,867 1 7,407 10,271 10,474 1 1 ,355
9 Capital Expenditure (C.IV) ................ 8,502 1 5,900 5,831 1 ,056 12,867 1 7,407 10,271 3,673 4,661
Adjustment to Total Expenditure .... 2,700 1 1 Overall Deficit/Surplus ( 1 -6) ........ . . . . -1 1 ,407 1 ,974 1 ,966
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants(II +VII) .... 56,051 61 ,225 62,270 53,689 64,684 52,549 56,524 76,808 83,402
II Total Revenue ( I l l+ VI) ..................... 38,652 41 ,825 42,001 44,309 48,397 46,401 46,253 66,333 72,047
Ill Current Revenue (IV+ V) ................. 38,638 40,829 41,393 44,296 48,158 46,345 46,145 66,270 71 ,937
IV Tax Revenue ....................................... 34,594 36,972 37,046 39,583 44,816 38,646 42,880 61 ,701 67,280
Tax on lnc.,Profits, Cap.Gains ......... 8,085 8,374 9,192 7,009 9,039 9,712 10,322 13,139 1 5,122
1.1 Individual. .............................................. 2,954 3,122 3,538 3,498 3,613 4,205 4,471 5,753 6,604
1.2 Corporate .............................................. 4,560 4,129 4,501 2,745 4,918 5,198 5,148 6,402 7,664
1.3 Other Unalloc. Taxes on Inc . .......... 571 1 ,123 1 , 153 766 508 309 703 984 854
2 Social Security Contributions ........... 2,507 2,855 3,023 3,085 3,143 3,288 3,731 4,281 5,357
2.1 Employees ............................................ 956 1 ,087 1 , 154 1 , 178 1 , 190 2,040 4,281
2.2 Employers ................. ........................... 1 ,551 1 ,768 1 ,869 1,907 1 ,953 1 ,248
3 Taxes on Payroll & Work Force ...... 87 104 1 1 1 41 9 595 130 106 618
4 Taxes on Property ..............................
5 Dom. Taxes on Goods & Serv ... ..... 14,407 1 5,467 1 5,632 1 7,550 19,512 16,316 20,744 25,305 31 ,640
5.1 Gen. Sales, Turnover or V.A.T ........ 7,939 6,956 6,691 6,488 7,107 5,845 7,281 1 1 ,435 12,643
5.2 Excises . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • . . . . . . . . . . . . . . . . . . . . 6,199 7,872 8,544 10,669 1 1 ,852 10,236 13,155 13,567 18,601
6 Taxes-lnternat'l Trade, Transac ...... 9,092 9,635 8,639 1 1 ,336 1 2,647 7,988 7,229 18,829 14,508
6.1 Import Duties ....................................... 8,018 7,123 6,919 5,684 7,727 6,888 6,527 10,726 1 1 ,022
6.2 Export Duties ....................................... 1 ,074 1 ,106 716 5,652 4,919 1 ,298 702 4,562 28
7 Other Taxes ......................................... 416 537 449 562 466 747 724 41 35
v Nontax Revenue ................................. 4,044 3,857 4,347 4,713 3,342 7,699 3,265 4,569 4,656
8 Entrepren. & Property Income ........ 1 ,843 2,542 2,944 3,722 2,1 1 3 6,190 1 ,920 3,106 3,071
9 Adm.Fees,Chges,Nonind.Sales ....... 935 870 922 477 541 711 893 985 941
1 0 Fines and Forfeits ..••................. . . . . . . . . . 35 141 93 81 87 64 49 1 1 7 137
1 2 Other Nontax Revenue ..................... 1 ,231 304 388 433 601 734 403 361 508
VI Capital Revenue . . . . . . . .••....................... 1 4 996 608 13 239 56 108 64 1 1 1
1 3 Sales o f Fixed Capital Assets ......... 1 4 946 608 1 3 227 55 69 55 67
1 5 Sales o f Land & lntang. Assets ...... 50 12 39 8 44
VII Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • . . . . . . . . . . . . . . . . . . 17,399 1 9,400 20,269 9,380 16,286 6,148 1 0,271 10,474 1 1 ,355
1 7 From Abroad . . . . . . . . . . . .. . . . . • • . . . . . . . . . . . . . . . . . . . . . 1 ,539 16,700 8,396 4,350 1 1 ,829 148 1 ,972 1 , 1 13 854
1 7.1 Current .................................................. 3,500 6,107 806 5,829 148 903 587 249
1 7.2 Capital ................................................... 1 ,539 1 3,200 2,289 3,544 6,000 1 ,069 526 605
19 Fm.Supranat.Auth.to Mbr.Cts . ......... 1 5,860 2,700 1 1 ,873 5,030 4,457 6,000 8,299 9,361 1 0,501
19.1 Current .. ................................................ 4,500 2,700 6,042 3,974 4,457 5,173 6,214 6,445
19.2 Capital ................................................... 1 1 ,360 5,831 1 ,056 6,000 3,126 3,147 4,056
Memorandum Item:
28 Grants Received in Kind (Not Included Above) ........................ 1 3,443
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( = C.II) ................. 60,916 76,098 73,955 66,250 76,403 75,405 80,800 98,061 105,181
1 Gen.Pub.Serv. inc. Pub. Order ........ 9,436 10,970 17,529 15,462 18,851 12,788 18,1 54 20,513 25,122
2 Defense ................................................ 7,760 8,121 8,805 1 0,589 10,517 1 5,408 21,100 23,325 24,564
3 Public Order & Safety ........................ 749 1 ,204 1 ,699 632 648 4,464 1 ,334 2,153 2,502
4 Education .............................................. 7,650 10,350 9,876 10,136 10,763 1 1 ,502 1 1 ,204 14,080 15,991
5 Health .................................................... 2,543 2,630 3,01 1 2,814 2,688 2,647 2,085 2,421 2,271
6 Social Security & Welfare ................. 3,525 4,227 3,969 4,248 5,547 4,925 4,718 6,509 5,401
2002 Government Finance Statistics Yearbook 83
Burundi 618
1991 1992
7 Housing & Commun. Amenities ...... 345 450
8 Recr.,Cultr.,Relig.Affrs . ...................... 800 951
9·13 Econ. Affairs & Services ................... 9,372 17,413
9 Fuel & Energy ..................................... 721 853
1 0 Agric.,Forestry,Fishing,Hunt. ............ 3,344 4,082
1 1 Mining, Manufc., & Construct. ......... 1 ,903 3,283
1 2 Transportation & Communication ... 1 ,536 6,349
1 3 Oth. Econ. Affairs & Serv . ................ 1 ,868 2,846
1 4 Other Expenditures ............................ 1 1 ,815 1 9,783
of which: Interest Payments .......... 3,313 3,883
Adjustment to Total Expenditure .... 6,921
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay( I I+ V) .......... 63,073 77,316
I I Total Expenditure (II I + IV) ................ 60,916 76,098
Ill Current Expenditure ........................... 30,124 36,533
1 Expenditure on Goods & Serv . ....... 20,791 24,042
1.1 Wages and Salaries ........................... 13,526 15,084
1 .2 Employer Contributions ..................... 787 824
1.3 Other Purch.of Goods & Serv . ........ 6,478 8,134
2 Interest Payments .............................. 3,313 3,883
3 Subsidies & Oth. Curr. Trans!. ........ 6,020 8,608
3.1 Subsidies .............................................. 3,364 5,448
3.3-4 Transf.to Nonpft.lnst.& Houshld . . ... 2,647 3,151
3.5 Transfers Abroad ................................ 9 9
IV Capital Expenditure ............................ 30,792 39,565
4 Acquis. of Fixed Cap. Assets .......... 6,292 8,290
6 Purch. of Land & lntang. Assets ..... 1
7 Capital Transfers ................................ 18,667 25,940
7.1 Domestic ............................................... 18,667 25,940
7.1.1 To Other Levels of Nat. Govt .......... 5,767 12,740
Adjustment to Total Expenditure .... 5,832 5,335
v Lending minus Repayments ............ 2,157 1 ,218
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing (11 + 11 1 ) ................................ 7,022 16,091
II Domestic Financing ........................... -3,337 -2,929
1 From Other General Govt . ............... 58 200
2 From Monetary Authorities ............... 106 -1 ,370
3 From Deposit Money Banks ............ -891 -895
4 Other Domestic Financing ............... -2,610 -1 ,064
5 Adjustments .... . . . . . ................................
Ill Financing Abroad ............................... 10,359 19,020
6 From lnternat'l Develop. lnstit. .. ...... 8,870 16,266
7 From Foreign Governments ............. 2,122 2,642
8 Other Borrowing Abroad ................... -373 201
9 Changes in Cash, Deposits, etc . .... -260 -89
Table E. Financing by Type of Debt Instrument Consolidated Central Government
Financing ( = D.l) ......... ...... .. ............... 7,022 16,091
II Domestic Financing ( = D.II) ............. -3,337 -2,929
1 Long-term Bonds ................................ 2 Short-term Bonds and Bills ..............
Ill Financing Abroad ( = D.III) ............... 10,359 1 9,020
84
1993 1994 1995 1 996 1997 1998 1999
Millions of Francs/ Year Ending December 3 1
995 680 136
440 328 441
16,578 1 4,059 1 3,007
991 653 1 ,309
4,675 5,458 3,897
2,426 1 ,302 3,313
6,548 4,164 1 ,754
1 ,938 2,482 2,734
9,786 5,063 12,524
3,955 4,007 3,722
1 ,267 2,239 1 ,281
74,096 64,979 75,951
73,955 66,250 76,403
39,170 41 ,435 42,957
27,569 29,357 29,687
16,843 1 7,755 16,884
908 1 ,025 1 ,062
9,818 10,577 1 1 ,741
3,955 4,007 3,722
7,646 8,071 9,548
3,866 4,327
3,318 3,506
462 238
34,785 24,815 33,446
6,634 4,692 15,787
25,221 1 7,423 16,080
25,221 17,423
14,913 1 1 ,751
2,930
141 -1,271 -452
9,102 7,516 7,522
-3,1 50 -524 2,414
520
-2,786 -90 1 ,939
793 57 -822
-1 ,677 -491 1 ,297
12,252 8,040 5,108
12,911 9,002 9,082
36 -349 997
-895 -813
-4,971
9,102 7,516 7,522
-3,150 -524 2,414
1 2,252 8,040 5,108
349 334 286 345
12,900 4,024 4,568
3,176 232 543
3,597 1 ,499 1 ,941
3,198 995 1 ,068
1 ,683 336 169
1 ,246 962 847
10,422 24,750 24,417
4,422 6,071 6,844 9,507
74,958 78,21 7 98,380 103,597
75,405 80,800 98,061 105,181
48,358 58,207 74,082 80,967
35,205 43,148 48,686 52,696
21,932 24,577 27,810 31 ,068
68 86 1 19
13,205 1 8,571 20,791 21,509
4,422 6,071 6,844 9,507
8,731 8,988 1 1 ,455 1 1 ,965
4,392 4,503 5,730 6,202
4,160 4,255 5,451 5,504
179 230 274 259
27,047 22,593 23,979 24,215
9,640 3,739 5,443 6,347
1 1 ,407 8,583 14,275 13,063
8,583 14,275 13,063
-447 -2,583 319 -1 ,584
21 ,292 18,555 18,092 19,004
8,1 1 1 8,135 2,162 5,883
2,284 -1 ,838 6,795 14,187
6,869 12,637 -2,015 -469
-1 ,Q42 406 6,480 3,486
-3,070 -9,098 -1 1 ,321
13,181 10,420 15,930 13,121
13,181 10,420 1 5,930 13,121
21 ,292 1 8,555 1 8,092 1 9,004
8,1 1 1 8,135 2,162 5,883
-763 3,262 9,670
8,1 1 1 8,898 6,408 5,199
13,181 10,420 1 5,930 13,121
Government Finance Statistics Yearbook 2002
1991
Table F. Outstanding Debt Consolidated Central Government
(at End of Fiscal Year)
Total Debt (11 + 111) .............................. 188,152
II Domestic Debt .................................... 17,835
Ill Foreign Debt.. ...................................... 170,31 7
2002 Government Finance Statistics Yearbook
1992
234,605
14,889
219,716
Burundi 618
1993 1994 1 995 1996 1 997 1998 1999
Millions of Francs/ Year Ending December 3 1
268,081 273,483 322,124 379,121 460,199 605,41 1 740,305
9,102 8,514 15,956 26,026 35,457 49,659 64,528
258,979 264,969 306,168 353,095 424,742 555,752 675,777
85
86
Cameroon 622
Summary Table Consolidated Central Government
1 Total Revenue and Grants (A. I) .... . 2 Total Revenue (All) ......................... .
3 Current Revenue (Alii) ......... ........... . 3.1 Tax (A.IV) ............................................ .
3.2 Nontax (A.V) ....... . . . . . . . . . . . . . . . . . . . . . ...... . . . . . . Adjustment to Current Revenue .... .
4 Capital Revenue (A. VI) .................... .
5 Grants (A VII) ..................................... . 5.1 Curr.(A1 7. 1 +A1 8. 1 +A1 9.1 ) .......... .
5.2 Cap.(A1 7.2 +A1 8.2+A1 9.2) ........... .
6 7 8 9
1 0
1 1
1 2 1 3 1 4
1 5
Total Exp.& Lend-Repay(C.I) ......... . Total Expenditure (C.II) . . . . . . . . . ........... . Current Expenditure (C.I I I) .............. . Capital Expenditure (C.IV) ............... . Adjustment to Total Expenditure ... .
Lending minus Repay(C.V) ............. .
Overall Deficit/Surplus ( 1 -6) ........... .
Financing (D.I or E.l) ( =-1 1 ) .......... . Abroad (D.III or E. Ill) ........................ . Domestic (D.II or E.ll) ........ ............... . Adjustment to Total Financing ....... .
Memorandum Item: Govt. Debt End Period (F.I) ............ .
Summary Table Budgetary Central Government
Total Revenue and Grants (A. I) .... . 2 Total Revenue (A. I I) ......................... . 3 Current Revenue (Alii) .................... . 3.1 Tax (A.IV) ............................................ . 3.2 Nontax (AV) . ...................................... .
Adjustment to Current Revenue .... . 6 Total Exp.& Lend-Repay(C.I) ......... . 7 Total Expenditure (C.II) .................... . 8 Current Expenditure (C. I l l) .............. . 9 Capital Expenditure (C.IV) ... .... . . . . .. .. .
Adjustment to Total Expenditure ... . 1 0 Lending minus Repay (C.V) .......... .. . 1 1 Overall Deficit/Surplus ( 1 -6) . ... . . . . . . . . 1 2 Financing (D. I o r E . I) ........................ . 1 3 Abroad (D.III o r E . Ill) ........................ . 14 Domestic (D.II or E.ll) ........ . . . ....... ..... .
Adjustment to Total Financing ....... .
Memorandum Item:
1 5 Govt. Debt End Period (F. I) ............ .
Summary Table Central Govt - Soc. Security Funds
1 Total Revenue and Grants (A. I) .... . 2 Total Revenue (All) ... . . ............. .. .. . .. .
3 Current Revenue (Alii) . . . .. ... .. . ... . . . . . . . 3.1 Tax (A.IV) ............................................ . 3.2 Nontax (A.V) ..... . . . . . . . . . . . . . . . . ........ ... . . .. . . . . 4 Capital Revenue (A VI) .................... . 6 Total Exp.& Lend-Repay( C. I) ......... . 7 Total Expenditure (C.II) .................... . 8 Current Expenditure (C. I l l) .............. . 9 Capital Expenditure (C.IV) ............... . 10 Lending minus Repay (C.V) ............ . 1 1 Overall Deficit/Surplus ( 1 -6) . . . . . . . . . . . . 1 2 Financing (D. I o r E . I) ........................ . 14 Domestic (D.II or E.ll) . . . . ... ..... . . . . . . . . . . . .
Adjustment to Total Financing ....... .
1 988
633.20 633.08 612.88 555.13
57.75
20.20 .12
. 12
569.91 569.91 569.91 512.16
57.75
466.77
-27.35
42.97 42.97 42.97 42.97
39.47 39.47 39.47
3.50 -2.94 -2.94
1989
601.65 601.65 601 .54 570.99
30.55
. 1 1
71 1 .89 707.47 445.54 261.93
4.42
-1 10.24
1 1 0.24 95.71 14.53
563.00 563.00 563.00 532.45
30.55
662.55 658. 13 404.41 253.72
4.42 -99.55
99.55 95.71 3.84
38.54 38.54 38.54 38.54
41 . 13 41 . 13 41 .13
-2.59 2.59 2.59
1 990
517.51 517.51 516.78 360.81 1 45.45
10.52 .73
715.95 709.71 492.84 164.69 32.18
6.24
-198.44
198.44 176.01 39.68
-17.25
1 , 195.90
478.1 8 478.1 8 478.18 327.48 140.18 10.52
671.46 665.46 455.88 1 77.40 32.18
6.00 -193.28
1 93.28 176.01 34.45
-17.18
1 , 1 95.90
38.61 38.61 38.60 33.33
5.27 .01
39.85 39.61 36.93
2.65 .24
-1.24 1 .24 1 .31 -.07
1991 1992 1993 1994 1995 1 998 1999
Billions of Francs/ Year Ending June 30
547.90 547.90 540.61 327.46 1 90.10 23.05 7.29
722.78 71 9.76 545.92 151 .45 22.39 3.02
-174.88
1 74.88 141 .09 37.27 -3.48
1 ,632.24
506.20 506.20 506.20 297.45 185.70 23.05
660.92 657.98 505.66 1 29.93 22.39
2.94 -154.72
154.72 141 .09 1 7.43 -3.80
1 ,632.24
34.41 34.41 34.41 30.01
4.40
43.81 43.73 40.26
3.47 .08
-9.40 9.40 9.08 .32
t498.47 t498.47 t495.91 t31 1 .66 t172.30
t1 1 .95 t2.56
ttt-
t579.63 t578.43 t464.80 t101 .39
t12.24 t1.20
t-81 . 16
t81 . 16 t106.73
t14.27 t-39.84
t1 ,873.92
495.91 495.91 495.91 31 1 .66 172.30
1 1 .95 556.88 555.68 464.80
78.64 12.24 1 .20
-80.97 60.97
106.73 -5.92
-39.84
1 ,873.92
448.41 448.41 448.1 4 300.13 135.25 12.76
.27
503.15 501 . 15 442.62 47.53 1 1 .00 2.00
-54.74
54.74 61.16 12.45
-18.87
2,226.77
448.14 448.1 4 448. 14 300.13 135.25
12.76 502.92 500.92 442.62
47.30 1 1 .00 2.00
-54.78 54.78 61.16 1 2.49
-18.87
2,226.77
385.90 385.90 385.30 291.54
93.76
.60
484.95 483.49 437.96
35.55 9.98 1 .46
-99.05
99.05 120.84 -13.09 -8.70
5,263.98
385.30 385.30 385.30 291.54
93.76
484.49 483.03 437.96
35.09 9.98 1 .46
-99.19 99.19
120.84 -12.95 -8.70
5,263.98
t536.54 t536.54 t536.54 t389.58 t146.96
ttttt-
t528.29 t525.27 t468.99
t44.33 t1 1 .95
t3.02
t8.25
t-8.25 t14.42
t-1 3.1 7 t-9.50
t5,763.76
536.54 536.54 536.54 389.58 1 46.96
528.29 525.27 468.99
44.33 1 1 .95 3.02 8.25
-8.25 14.42
-13.17 -9.50
5,763.76
862.31 862.31 862.31 646.1 8 216.13
778.60 777.60 667.60 103.00
7.00 1 .00
83.71
-83.71 -83.10 -19.40
-1.21
5,652.91
862.31 862.31 862.31 646.18 216.13
778.60 777.60 667.60 103.00
7.00 1 .00
83.71 -83.71 -83.10 -19.40
-1.21
5,652.91
867.46 867.46 867.46 690.99 176.47
860.30 859.80 735.60 1 1 9.20
5.00 .50
7.16
-7.16 8.50
-14.90 -.76
5,656.16
867.46 867.46 867.46 690.99 176.47
860.30 859.80 735.60 1 19.20
5.00 .50
7.16 -7.16 8.50
-14.90 -.76
5,656.1 6
Government Finance Statistics Yearbook 2002
Summary Table Central Govt. Extrabudg. Accts
1 Total Revenue and Grants (A.I) .... . 2 Total Revenue (A. II) ......................... . 3 Current Revenue (A.III) .................... . 3.2 Nontax (A.V) . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . 4 Capital Revenue (A. VI) ................... .. 5 Grants (A. VII) ............ ... .. . . . . . . . . . . . . . . . . . . . .. 5.1 Curr.(A1 7. 1 +A1 8.1 +A19. 1 ) .......... . 5.2 Cap.(A1 7.2 +A1 8.2 +A1 9.2) . . . . . . . . . . . . 6 Total Exp.& Lend-Repay(C.l) . . . . . . . . . . 7 Total Expenditure (C. I I) . . . . . . . ... . . . . . . . . . . . 9 Capital Expenditure (C. IV) ............... . 1 1 Overall Deficit/Surplus ( 1 -6) ........... . 1 2 Financing (D. I o r E . I) .... . . . . . . . . . . . . . . . . . . . . . 14 Domestic (D.II or E.ll) ....................... .
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants(II +VII) ... .
II Total Revenue ( I l l+ VI) ........... . . . ...... .
Ill Current Revenue (IV+ V) ................ .
IV Tax Revenue ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Tax on lnc.,Profits, Cap.Gains ........ . 1.1 Individual .............................................. . 1.2 Corporate ................... .......................... .
1 .3 Other Unalloc. Taxes on Inc . ......... .
2 Social Security Contributions .......... . 2.2 Employers .. . . . . . . . . . . . . ............................. .
3 Taxes on Payroll & Work Force .. . . . .
4 Taxes on Property ............................. . 4.1 Recur. Taxes on lmmov. Prop . . ..... .
4.2 Recurrent Taxes on Net Wealth .... .
4.4 Taxes-Financ.& Cap. Transact. ....... .
5 Dom. Taxes on Goods & Serv . . ..... . 5.1 Gen. Sales, Turnover or V.A.T ....... . 5.2 Excises ................................................. .
6 Taxes-lnternat'l Trade, Transac ..... . 6.1 Import Duties .................... ................. .. 6.2 Export Duties ...................................... .
7 Other Taxes ............................... . . . . . . . . . .
v 8 9 1 1 1 2
VI 1 3 1 5
Adjustment to Tax Revenue ........... .
Nontax Revenue ................................ .
Entrepren. & Property Income ....... . Adm.Fees,Chges,Nonind.Sales .. . . . . . Contr.to Gov.Emp.Pens.& Welf.Fd. Other Nontax Revenue .................... .
Adjustment to Current Revenue .... .
Capital Revenue ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sales of Fixed Capital Assets ........ . Sales of Land & lntang. Assets .. . . . .
VII Grants ......... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 7 From Abroad ....................................... . 17.2 Capital ........... . . . . . . . . . . . . . . ......................... .
2 3 4
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( = C.II) ................ . General Public Services ................... . Defense ..................................... . ......... . Public Order & Safety ....................... . Education ............... . ............................. .
1988
20.32 20.20
20.20 . 12
.12
633.20
633.08
612.88
555.13 266.68 66.88
199.61 . 19
42.97 42.97
10.12
2.93 7.19
94.24 43.01 45.83
1 02.02 85.25 16.28
39.10
57.75 4.72
12.32
40.71
20.20
20.20
.12
.12
.12
t1 1 6.77 57.45
t21 .88 125.75
2002 Government Finance Statistics Yearbook
1989
. 1 1
. 1 1
. 1 1
8.21 8.21 8.21
-8.10 8.10 8.10
601 .65
601 .65
601.54
570.99 272. 1 1
53.72 21 8.39
38.54 38.54
9.29
2.87 6.42
121.41 67.1 5 49.65
84.01 65.98 1 7.79
45.63
30.55 3.1 1
1 2.76
14.68
. 1 1
. 1 1
707.47 66.06 47.18 1 7.55 84.76
1 990
.72
.72
.72
4.84 4.84 4.84
-3.92 3.92 3.92
517.51
51 7.51
516.78
360.81 90.59 34.07 56.52
33.33 33.33
106.37 61 .69 44.68
74.32 68.14
6.18
22.22
33.98
1 45.45 127.57
9.08 8.80
10.52
.73
.73
709.71 131 .74 57.87
1 10.67
1991 1992 1993
Billions of Francs/ Year Ending June 30
7.29 7.29
7.29
18.05 18.05 18.05
-10.76 10.76 1 0.76
547.90
547.90
540.61
327.46 87.38 31 .26 56.12
30.01 30.01
96.66 57. 1 1 39.55
67.71 64.07
3.64
20.24
25.46
190.10 163.16
1 7.97 8.60 .37
23.05
7.29 7.29
719.76 135.25 56.40
1 1 4.67
2.56 2.56
2.56
22.75 22.75 22.75
-20.19 20.19 20.19
t498.47
t498.47
t495.91
t311 .66 t90.50 t37.94 t52.56
t-
tt-
t-
t.15 t.15
t86.92 t49.19 t36.98
t91.80 t87.77
t4.03
t19.30
t22.99
t1 72.30 t131 .73
t8.80 t16.60 t15.17
t1 1 .95
+2.56 2.56
ttt-
t578.43 t126.90
t53.1 9
t1 1 1 .56
.27
.27
.27
.23
.23 .23 .04
-.04 -.04
448.41
448.41
448.14
300.1 3 89.15 47.20 41 .95
5.72 .22
2.00 3.50
89. 16 53.43 33.40
87.64 83.29
4.35
13.68
14.78
135.25 86.78 1 0.95 18.00 1 9.52
12.76
.27
.27
501 .15 95.62 46.92
89.96
1994
.60
.60
.60
.46
.46
.46
.14 -.14 -.14
385.90
385.90
385.30
291.54 91 .94 57.28 34.66
5.08 . 19
1 .95 2.94
89.31 58.17 26.61
82.95 69.72 1 3.23
8.62
13.84
93.76 46.02 13.39 13.71 20.84
.60
.60
483.49 102.53 46.57
93.38
1 995
t536.54
t536.54
t536.54
t389.58 t91 . 15 t44.48 t46.67
t-
tt-
t-
t6. 1 1 t.21
t2.47 t3.43
t1 34.89 t1 1 1 .57
t18.35
t147.96 t105.75 t42.21
t7.94
t1 .53
t146.96 t85.96 t22.01 t1 1 .73 t27.26
t
ttt-
ttt-
t525.27 t116.06
t84.27
t76.81
Cameroon 622
1998
862.31
862.31
862.31
846. 1 8 163.69 80.49 83.20
5.49 .33
1 .34 3.82
183.82 154.90 23.10
260.02 21 6.70 43.32
28.16
5.00
216.13 1 73.72 17.34 1 7.75 7.32
777.60 1 60.84 72.54 28. 12 94.99
1999
867.46
867.46
867.46
690.99 1 79.98 75.38
1 04.60
9.17 .43
1.50 7.24
223.75 1 92.90 24.80
245.12 218.39 26.73
28.97
4.00
1 76.47 1 19.18 19.10 18.71 19.48
859.80 1 82.32 81 .83 34.02
103.15
87
88
Cameroon 622
5 Health . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Social Security & Welfare . . . . . . . . . . . . . . . . . 7 Housing & Commun. Amenities . . . . .. 8 Recr.,Cultr. ,Relig.Affrs . . . . . . .. . . . . . . . . . . . . . ..
9-13 Econ. Affairs & Services . . . . . . . . . . . . . . . . . . . 9 Fuel & Energy ........ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Agric.,Forestry,Fishing,Hunt. . . . . . . . . . . . . 1 1 Mining, Manufc., & Construct. . . . . . . . . . 12 Transportation & Communication . . . 1 3 Oth. Econ. Affairs & Serv . .. . . . . . . . . . . . . . . 14 Other Expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . .
II
of which: Interest Payments . . . . . . ..
Adjustment to Total Expenditure . . ..
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay( I I + V) ...... .. . .
Total Expenditure ( I l l+ IV) .. . . . . . . . . . . . . . .
I l l Current Expenditure . . . . . . . . . . . . . . . . . . . . . . . . . . . Expenditure on Goods & Serv . . . . . . . .
1 .1 Wages and Salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.3 Other Purch.of Goods & Serv . .. . . . . .. 2 Interest Payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 Subsidies & Oth. Curr. Trans! . . . . . . . .. 3.1 Subsidies .... . . . . . . . ......... . . . . . . . . . . . . . ........... .. 3.3-4 Trans!. to Nonpft. lnst.& Houshld .. ..
IV 4 7 7.1
v 8
II 1 2 3 4 5
Ill 7 8
II
Ill 9 1 0
Capital Expenditure . . . . . . . . . . . . . . . . . . . . . . . . . . . . Acquis. of Fixed Cap. Assets . . . . . . . . .. Capital Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Domestic . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Adjustment to Total Expenditure . . ..
Lending minus Repayments .......... .. Domestic . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing ( 1 1 + 11 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Domestic Financing . . . . . . . . . . . . . . . . . . . . . . . . . . . From Other General Govt . .. . . . . . . . . . . . . . From Monetary Authorities . . . . . . . . . . . . . . . From Deposit Money Banks . . . . . . . . . . .. Other Domestic Financing . . . . . . . . . . . . . . . Adjustments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Financing Abroad . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . From Foreign Governments .. . . . . . . . . . . . Other Foreign Borrowing .. . . . . . . . . . . . . . . ..
Adjustment to Total Financing . . . . . . ..
Table E. Financing by Type of Debt Instrument Consolidated Central Government
Financing ( = D. I) .............................. ..
Domestic Financing ( = D.I I) . . . . . . . . . . . . .
Financing Abroad ( = D. I I I ) . . . . . . . . . . . . . . . Long-term Loans n.e.c . .. . . . . . . . . . . . . . . . . . . . Short-term Loans & Advances . . . . . . ..
Adjustment to Total Financing . . . . . . ..
1988
27.17 56.96 22.15 14.97
1 14.03
31 .65 3.58
39.21 39.59
39.59
379.73 256.28 123.45 39.59 86.92
39.47
1989
23.71 45.51 1 6.35 10.00
340.05 51.77 22.49
1 .86 14.50
249.43 56.30 43.03
71 1 .89
707.47
445.54 31 1 .95 240.00
71 .95 43.03 90.56
41 . 13
261.93 224.72
29.00 29.00
4.42 4.42
1 1 0.24
14.53 4.34
-24.84 -.06
95.71 20.00 75.71
1 1 0.24
14.53
95.71
95.71
1990
29.66 46.62 28.70 1 5.27
161.14
28.83 3.29
32.34 96.68 84.04 38. 1 1
39.35
715.95
709.71
492.84 365.15 274.44
90.71 38. 1 1 89.58
7.86 81.72
184.69 184.69
32.18
6.24 6.24
198.44
39.68
1 76.01
-17.25
198.44
39.68
1 76.01 1 76.01
-17.25
1991 1992 1 993 1994 1995 1998 1999
Billions of Francs/ Year Ending June 30
30.65 52.04 15.60 13.42
195.93
26.14 3.44
33.89 132.46 76.75 43.05
29.08
722.78
719.76
545.92 376.51 286.48 90.03 43.05
126.36 37.46 88.90
151 .45 15 1 .45
22.39
3.02 3.02
1 74.88
37.27
14 1 .09
-3.48
1 74.88
37.27
141 .09 141 .09
-3.48
t28.72 t6.72
t1 3.83 t1 2.39
t137.03 t
t29.19 t2.51
t30.03 t75.30 t74.01 t39.40
t14.10
t579.63
t578.43
t464.80 t346.01 t282.34
t63.67 t39.40 t79.39 t24.25 t55.14
t101 .39 t101 .39
tt-
t1 2.24
t1 .20 t1 .20
t81.16
t14.27 t
t1 1 .14 t-8.93 t12.06
t-
t106.73
t-39.84
t81.16
t14.27
t106.73 t106.73
t-
t-39.84
24.27 4.99 9.07
1 1 .60
51 .18 1 .38
25.72 1 .70
1 6.47 5.91
57.88 57.88
109.66
503.15
501 .15
442.62 324.79 274.91 49.88 57.88 59.95 13.75 46.20
47.53 47.53
1 1 .00
2.00 2.00
54.74
1 2.45
2.93 15.03 -5.51
61 . 16
-18.87
54.74
12.45
61.16 61.16
-18.87
23.76 4.93 9.13
1 1 .55
61 .73 4.27
24.89 2.70
21 .36 8.51
1 1 9.34 107.18
10.57
484.95
483.49
437.96 272.84 21 2.76
60.08 107.18 57.94 4.73
53.21
35.55 35.55
9.98
1 .46 1 .46
99.05
-13.09
-1 1 .41 7.03
-8.57
120.84
-8.70
99.05
-13.09
120.84 120.84
-8.70
t21.88 t3.87 t8.60
t10.41
t61.95 t2.50
t21.86 t3.05
t28.02 t6.52
t142.68 t1 23.20
t1 8.76
t528.29
t525.27
t468.99 t277.89 t1 94.31 t83.58
t123.20 t67.90 t5.33
t62.57
t44.33 t44.33
tt-
t1 1 .95
t3.02 t3.02
t-8.25
t-13.17
tt-1.39 t9.89
t-21 .67
t-
t14.42
t-9.50
t-8.25
t-13. 1 7
t14.42 t14.42
t-
t-9.50
25.45 2.92 7.07 5.17
49.08
22.31 1.01
23.50 2.26
199.61 1 68.20
131 .81
778.60
777.60
667.60 402.20 259.20 1 43.00 1 68.20 97.20 97.20
103.00 103.00
7.00
1 .00 1 .00
-83.71
-1 9.40
6.60 -1 .10
-24.90
-63. 10
-1.21
-83.71
-19.40
-63.1 0
-1.21
29.63 3.92 8.23 6.30
58.74
23.83 1 .22
29.89 3.80
192.90 166.20
1 58.76
860.30
859.80
735.60 443.90 274.70 169.20 166.20 125.50 1 25.50
1 1 9.20 1 1 9.20
5.00
.50
.50
-7.1 6
-1 4.90
48.70 -33.50 -30. 1 0
8.50
-.76
-7.16
-14.90
8.50
-.76
Government Finance Statistics Yearbook 2002
1988
Table F. Outstanding Debt Consolidated Central Government
(at End of Fiscal Year)
Total Debt ( 1 1 + 11 1 ) ..............................
II Domestic Debt ......... ........................... 153.87 Ill Foreign Debt. . . . . . . . . . . . . . ..........................
2002 Government Finance Statistics Yearbook
1989 1 990
1 , 195.90
141 .50 1 ,054.40
Cameroon 622
1991 1 992 1993 1994 1995 1998 1999
Billions of Francs/ Year Ending June 30
1 ,632.24 t1 ,873.92 2,226.77 5,263.98 t5,763.76 5,652.91 5,656.16
356.43 t377.90 374.16 1 , 179.18 t1,41 9.89 1 ,391.38 1 ,224.04
1 ,275.81 t1 ,496.02 1 ,852.61 4,084.80 t4,343.87 4,261.53 4,432.12
ag
Canada 1 56
1992 1993 1994 1995 1996 1997 1998 1999 2000p 2001p
Millions of Dollars/ Year Beginning April 1 (Except Local Government)
Summary Table Consolidated Central Government
Total Revenue and Grants (A. I) ... . . 150,345 148,871 158,136 164,766 175,048 189,431 196,320 210,093 229,335 227,436
2 Total Revenue (A. I I ) . . . . . . . . . . . . . . . . . . . . . . . . . . 149,887 148,327 157,605 1 64,250 174,512 188,908 195,817 209,538 228,763 226,828
3 Current Revenue (A.111) . . . . . . . .... . . . .. . . . . . 149,887 148,21 1 157,501 1 64,168 1 72,898 188,902 195,809 209,518 228,619 226,687
3.1 Tax (A.IV) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 130,594 129,919 139,768 145,703 1 55,732 171 ,681 177,399 190,027 207,839 207,233
3.2 Nontax (A.V) . . . . . . . . . . . . . ........................... 19,294 18,292 1 7,734 18,465 17,165 1 7,220 18,410 19,491 20,779 19,453
4 Capital Revenue (A. VI) ........... . .. . . ..... 1 1 5 104 83 1 ,614 6 8 20 1 44 142
5 Grants (A.V I I ) . . . . . . . . . . . . . . . . . . . . . . .. . .. . . . . . . . . . . . 458 544 531 516 536 523 503 555 572 608
5.1 Curr.(A1 7 . 1 + A 1 8. 1 + A 1 9. 1 ) ... . . . . ... . 458 544 531 516 536 523 503 555 572 608
5.2 Cap.(A1 7 .2+A1 8.2 +A1 9.2) ............
6 Total Exp.& Lend-Repay( C. I) .......... 193,027 191 , 153 1 94,834 193,990 190,602 184, 1 04 193,220 200,958 21 5,947 21 3,056
7 Total Expenditure (C.11) . . . . . . . . . . .. . . . . . . . . . 191 ,393 191 , 195 1 96,038 199,896 190,910 186,949 193,922 201 ,680 21 3,482 212,61 1
8 Current Expenditure (C. I I I ) . . . . . . . . . . . . . . . 187,708 187,329 1 92,181 1 96,291 187,479 183,660 190,890 198,314 210,124 208,965
9 Capital Expenditure (C.IV) .... . .. . . . . . . . . . 3,685 3,866 3,857 3,605 3,431 3,289 3,032 3,366 3,357 3,646
10 Lending minus Repay (C.V) .. . . . . . . . . . . . 1 ,634 -43 -1 ,204 -5,906 -308 -2,845 -703 -723 2,465 445
1 1 Overall Deficit/Surplus ( 1 -6) . . . . . . . . . . . . -42,683 -42,282 -36,698 -29,224 -15,554 5,327 3,100 9,136 13,388 14,380
1 2 Financing (D.I o r E. I ) ( =-1 1 ) .... . . . . . . . 42,683 42,282 36,698 29,224 15,554 -5,327 -3,100 -9,136 -13,388 -14,380
1 3 Abroad (D.11 1 o r E. I l l ) ............. . . . . . . . . . . . . -1 ,973 -5,264 -6,232 1 1 8 -6,377 -3,980 -8,762 3,515 -738 6,091
14 Domestic (D.II or E.l l) ....... ..... . . . . 44,656 47,546 42,930 29,106 21 ,931 -1 ,347 5,662 -12,651 -12,651 -20,471
Memorandum Item:
1 5 Govt. Debt End Period (F.I) . . .. 51 4,357 557,604 595,877 634,939 651,124 645,725 648,389 648,213 644,900 629,094
Summary Table Budgetary Central Government
Total Revenue and Grants (A. I) . . . . . 133,240 131 ,771 139,251 145,594 155,353 168,214 1 72,557 1 83,597 1 97,172 193,637 2 Total Revenue (A. I I ) . . . . . . . . . . . . . . . . . . . . . . . . . . 132,783 131 ,227 138,719 145,077 154,817 167,691 1 72,055 1 83,042 1 96,600 193,029 3 Current Revenue (A. I l l) .... . . ..... . . . . . . . . . . 132,783 131 , 1 1 2 138,616 144,995 153,203 167,685 1 72,047 1 83,022 1 96,455 192,887 3.1 Tax (A.IV) . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . .. . . .. . . . . . . . . . 1 18,969 1 18,222 126,231 131 ,853 140,968 155,168 158,272 168,038 180,459 177,516 3.2 Nontax (A.V) . . . . . . . . . . . . ... ..... .. . . . . . . . .. . . . ..... . 13,814 12,890 12 ,385 13,142 12,234 1 2,51 7 13,775 14,984 1 5,996 15,371 4 Capital Revenue (A. VI) .... .... ... ........ .. 1 1 5 1 04 83 1 ,614 6 8 20 144 142 5 Grants (A. VII) . . . . . . . . . . . . . ...................... 458 544 531 516 536 523 503 555 572 608
5.1 Curr.(A1 7 . 1 + A 1 8. 1 + A 1 9. 1 ) ........... 458 544 531 516 536 523 503 555 572 608 6 Total Exp.& Lend-Repay(C.I) .......... 1 75,615 1 72,258 1 74,788 172,901 168,545 160,862 169,068 175,967 189,948 185,727 7 Total Expenditure (C.II) . . . . . . . . . . .. . .... . . . . 1 73,981 172,301 1 75,991 1 78,807 1 68,853 1 63,707 169,771 176,690 187,483 185,282 8 Current Expenditure (C. I l l ) .. . . . ... . . . . . . . 1 70,296 168,435 1 72,134 1 75,202 1 65,422 1 60,41 8 1 66,738 173,324 184,126 1 81 ,636 9 Capital Expenditure (C.IV) ................ 3,685 3,866 3,857 3,605 3,431 3,289 3,032 3,366 3,357 3,646 10 Lending minus Repay (C.V) .. . . . . . . . . . . . 1 ,634 -43 -1 ,204 -5,906 -308 -2,845 -703 -723 2,465 445 1 1 Overall Deficit/Surplus ( 1 -6) . .. . . . . . . . . . -42,375 -40,487 -35,537 -27,307 -13,192 7,352 3,489 7,631 7,224 7,910 1 2 Financing (D. I o r E . l ) . . . . . . . . . . . . . . ... . . . .. . .. 42,375 40,488 35,537 27,307 1 3, 192 -7,352 -3,489 -7,631 -7,224 -7,910 1 3 Abroad (D.I 1 1 o r E.1 1 1) . . . . . . . . . . . . . . . ... ... . . . . -1 ,973 -5,264 -6,232 1 1 8 -6,377 -3,980 -8,762 3,515 -738 6,091 1 4 Domestic (D. 1 1 or E. 1 1) . . . . . . . . . . . . . . . . . . . . . . . . 44,348 45,752 41 ,769 27,190 19,569 -3,372 5,273 -1 1 ,146 -6,487 -14,001
Memorandum Item:
1 5 Govt. Debt End Period (F. I) . . . . . . . . . . . . . 514,357 557,604 595,877 634,939 651,124 645,725 648,389 648,213 644,900 629,094
Summary Table Central Govt • Soc. Security Funds
Total Revenue and Grants (A. I) ..... 1 7, 104 1 7, 1 00 18,885 19,173 19,695 21 ,217 23,762 26,496 32,163 33,800 2 Total Revenue (A.11) .......................... 17,104 1 7,100 18,885 19 , 173 19,695 21 ,217 23,762 26,496 32, 1 63 33,800 3 Current Revenue (A. 1 1 1 ) ...... . . . . ....... . . . . 1 7,104 1 7,100 18,885 19, 173 19,695 21,217 23,762 26,496 32,163 33,800 3.1 Tax (A.IV) .... . . . . . . . . . . . .. . . .. . . . . .. . .. . . . . . .. . ... . . . . 1 1 ,625 1 1 ,697 13,536 13,850 14,764 16,514 19,127 21 ,989 27,380 29,717 3.2 Non tax (A.V) . .. . ... . . . .. . . . . . . . . . . . . . . . . . . . . ..... . . . 5,480 5,403 5,349 5,323 4,931 4,703 4,635 4,507 4,783 4,082 6 Total Exp.& Lend-Repay(C.I) .......... 1 7,41 2 18,894 20,047 21,089 22,057 23,242 24,152 24,991 25,999 27,329 7 Total Expenditure (C.11) . . . . . . . . . . . . . . . . . . . . . 1 7,41 2 18,894 20,047 21 ,089 22,057 23,242 24,152 24,991 25,999 27,329 8 Current Expenditure (C. I 1 1 ) .. . . .. . . . ...... 1 7,41 2 18,894 20,047 21 ,089 22,057 23,242 24,152 24,991 25,999 27,329 1 1 Overall Deficit/Surplus ( 1 -6) . ... . . . . . .. . -308 -1 ,794 -1,161 -1,917 -2,361 -2,025 -389 1 ,505 6,164 6,470 12 Financing (D. I or E. I) ......... . . . . . . . ..... .. . . 308 1 ,794 1 ,161 1 ,917 2,361 2,025 389 -1 ,505 -6,164 -6,470 1 4 Domestic (D.11 o r E.11) . . .. ... . . . . . . . . . . ... . . .. 308 1 ,794 1 ,161 1 ,917 2,361 2,025 389 -1 ,505 -6,164 -6,470
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants(1 1 + V1 1) ... . 150,345 1 48,871 158,1 36 164,766 1 75,048 189,431 196,320 21 0,093 229,335 227,436
II Total Revenue ( 1 1 1 + VI ) ... . . . . . .. . . . . . . . . . . . 149,887 148,327 157,605 164,250 1 74,512 188,908 195,817 209,538 228,763 226,828
Ill Current Revenue (IV+ V) .. . . . . . . . . . . . . . . . 149,887 148,21 1 157,501 164,168 1 72,898 188,902 195,809 209,518 228,619 226,687
90 Government Finance Statistics Yearbook 2002
Canada 1 56
1992 1993 1994 1995 1996 1997 1998 1999 2000p 2001 p
Mil lions of Dollars/ Year Beginning April 1 (Except Local Government)
IV Tax Revenue ............................. . . .. ...... 130,594 129,919 139,768 1 45,703 155,732 171 ,681 1 77,399 1 90,027 207,839 207,233 Tax on lnc.,Profits, Cap.Gains ........ . 71 ,623 69,280 75,861 82,237 88,231 1 01 ,273 1 03,120 1 1 2,581 1 21 ,847 1 1 8,722
1.1 Individual .............. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61 ,880 57,762 61 ,655 65,384 68,521 76,139 78,231 85,410 89,158 89,695 1.2 Corporate .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,278 9,919 1 2,432 14,739 16,855 22,152 21 ,980 23,667 28,372 24,984 1.3 Other Unalloc. Taxes on Inc . .......... 1 ,465 1 ,598 1 ,774 2,1 1 4 2,855 2,982 2,908 3,504 4,317 4,043
2 Social Security Contributions ... . . . . . . . . 29, 1 18 29,884 32,421 32,312 34,527 35,665 38,831 40,828 46,368 48,01 2 2.1 Employees ................... ............. . ...... ... .. 12,779 13, 104 14,259 14,233 15,208 15,778 1 7,243 1 8,235 20,841 21 ,657 2.2 Employers ..... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . 15,694 16,135 1 7,406 1 7,31 1 18,501 1 8,969 20,527 21 ,374 24,005 24,706 2.3 Self-Employed or Nonemployed .. . . . 645 645 756 768 818 918 1 ,061 1 ,219 1 ,522 1 ,649
3 Taxes on Payroll & Work Force . . . . . .
4 Taxes on Property ...... .. . . . . . . . . . . . . ..........
5 Dom. Taxes on Goods & Serv . . . . . . . . 26,029 27,091 27,899 28,176 30,289 31 ,958 33,072 34,494 36,797 37,499 5.1 Gen. Sales, Turnover or V.A.T .... . . . . 1 7,307 18,398 19,640 19,167 21 ,082 22,450 23,649 25,776 27,936 28,374 5.2 Excises ................ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,905 7,699 7,059 7,666 7,766 8,095 8,395 8,362 8,442 8,714
6 Taxes-lnternat'l Trade, Transac ... . . . 3,824 3,664 3,586 2,978 2,686 2,785 2,376 2,124 2,827 2,999 6.1 Import Duties ..................... . . . . . . . . . . . . . . . . . . 3,824 3,664 3,586 2,978 2,686 2,785 2,376 2,124 2,827 2,999
7 Other Taxes ...... . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . .....
v Nontax Revenue .. . . . . . . . ... .................... . 19,294 18,292 1 7,734 18,465 17,165 1 7,220 18,410 19,491 20,779 19,453
8 Entrepren. & Property Income ..... . . . 15,807 14,972 14,278 14,647 13,273 12,647 13,439 14,369 15,852 14,229
9 Adm.Fees,Chges,Nonind.Sales . . . . . . . 409 445 524 499 694 720 784 591 649 628
10 Fines and Forfeits ................. . . . . . . ....... 6 12 1 6 25 1 1 20 34 1 1 8 32 88
1 1 Contr.to Gov.Emp.Pens.& Welf.Fd. 2,590 2,677 2,692 3,126 2,895 3,126 3,310 3,777 3,562 3,486
1 2 Other Nontax Revenue ..................... 481 186 225 168 293 707 843 636 685 1 ,022
VI Capital Revenue ... . . . ... . . . . . . ... . . . . . . . . . . . . . . . 1 1 5 104 83 1 ,614 6 8 20 144 142
13 Sales of Fixed Capital Assets .. 1 1 5 104 83 1 ,614 6 20 144 142
VII Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 458 544 531 516 536 523 503 555 572 608
18 From Other Levels of Nat. Govt . . . . . 458 544 531 516 536 523 503 555 572 608
18.1 Current .. . . . . . . . . . . . . . . . . . . . . . . . ............ . . . .. . . ...... 458 544 531 516 536 523 503 555 572 608
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( =C.II) ... . ..... ... ... . . 191 ,393 191 , 195 1 96,038 199,896 190,910 1 86,949 193,922 201 ,680 213,482 212,61 1
General Public Services .. . . . . . . . . . . . . . . . . . . 1 1 ,467 1 0,962 1 2, 1 12 10,905 10,928 10,959 1 1 ,832 1 1 ,977 15,1 1 9 1 2,855
2 Defense ......................... . . . . . . . . . . . . . . . . . . . . . . . 1 1 ,956 12,564 1 2,244 1 1 ,938 10,949 1 0,354 10,450 1 1 ,869 1 1 ,965 12,709
3 Public Order & Safety ... . . . . . . . . . . . . . . . . . . . . . 4,595 5, 1 97 5,1 88 5,281 5,146 5,378 6,177 6,574 6,855 7,1 58
4 Education .... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,749 6,397 6,242 6,254 3,355 3,416 4,128 4,507 5,048 4,726
5 Health .... . . . . . . . . . . . . . . .................................. 9,803 8,913 9,392 9,024 1 ,177 1 ,328 1 ,510 1 ,730 2,940 2,155
6 Social Security & Welfare ................. 85,889 88,685 86,824 88,159 84,473 86,443 88,836 91 ,675 94,683 98,646
7 Housing & Commun. Amenities .. . . . . 2,378 2,696 3,001 2,914 2,898 2,916 2,855 2,933 2,918 2,977
8 Recr.,Cultr.,Relig.Affrs . . . . . . . . . . . . . . . . . . . . . . . 2,986 2,972 3,042 2,835 2,839 2,797 3,029 3,042 3,240 3,235
9-13 Economic Affairs and Services ...... 16,343 14,885 1 5,838 16,392 1 1 ,934 1 1 ,772 10,694 1 1 ,1 80 1 2,222 12,042
9 Fuel & Energy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 268 451 1 ,058 1 ,773 220 53 71 50 61 63
10 Agric.,Forestry,Fishing,Hunt. . . . . . . . . . . . . 4,314 3,123 3,340 2,795 2,895 2,806 2,194 2,743 3,352 3,1 85
1 1 Mining, Manufc. & Construct. ... . . . . . . . 65 76 75 78 62 144 142 1 48 1
1 2 Transportation & Communication . . . 4,005 3,872 3,924 5,192 3,306 3,191 1 ,990 1 ,719 1 ,979 2,077
13 Oth. Econ. Affairs & Serv . . . . . . . . . . . . . . . . . 7,690 7,364 7,440 6,555 5,451 5,578 6,298 6,519 6,830 6,716
1 4 Other Expenditures .. . . . . . . . . . . . . . . . . . . . . . . . . . . 39,227 37,924 42,154 46,194 57,21 2 51 ,588 54,41 0 56,194 58,491 56,107
of which: Interest Payments . . . . . . . . 30,038 28,539 31 ,746 35,766 33,378 31 ,383 31 ,661 31 ,398 32,476 28,182
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay(l i +V) .......... 1 93,027 1 91 , 153 194,834 193,990 190,602 184,104 193,220 200,958 21 5,947 213,056
I I Total Expenditure ( I l l+ IV) .. . . . .... . . . . . . . 191 ,393 191 , 195 1 96,038 199,896 1 90,910 186,949 1 93,922 201 ,680 213,482 212,611
I l l Current Expenditure .. . . . . . . . . . . . . . . . . . . . . . . . . . 187,708 187,329 1 92,1 8 1 196,291 187,479 183,660 190,890 1 98,314 210,124 208,965
Expenditure on Goods & Serv . . . . . . . . 38,984 34,488 34,344 34,347 31 ,312 31 ,663 32,727 35,836 38,014 39,578
1 .1 Wages and Salaries . . . . . . . . ......... .. . ....... 1 7,493 16,917 1 7,044 16,361 1 5,521 14,387 14,682 1 5,669 1 9,754 18,572
1.2 Employer Contributions .. . . . . . . . . . . . . . . . . . . . 2,580 2,787 2,830 3,034 3,1 97 3,417 3,620 4,1 12 4,149 4,187
1.3 Other Purch.of Goods & Serv . ....... . 18,91 1 1 4,784 14,470 14,952 12,594 13,859 14,425 16,055 14,1 1 1 16,819
2 Interest Payments . . . . . . . . ...................... 30,038 28,539 31 ,746 35,766 33,378 31 ,383 31 ,661 31 ,398 32,476 28,182
3 Subsidies & Oth. Curr. Trans! . ... . . . . . 1 18,686 124,302 126,091 126,178 122,789 120,614 126,502 131 ,081 139,635 141 ,205
3.1 Subsidies .. . . . . . . ............................. . ........ 4,399 3,437 3,738 2,499 2,629 4,060 3,688 3,474 3,612 3,914
3.2 Transf.to Oth.Lev.Nat.Govt . . ..... . . . . ... 31 ,242 30,130 32,054 31 ,374 27,642 24,779 27,240 29,953 32,464 33,263
2002 Government Finance Statistics Yearbook 91
Canada 1 56
1992 1993 1994 1995 1996 1997 1998 1999 2000p 2001p
Millions of Dollars/ Year Beginning April 1 (Except Local Government)
3.3-4 Transf.to Nonpft.lnst.& Houshld . .. . . 80,037 87,896 87,444 89,603 89,714 89,1 23 93,141 94,950 1 00,951 101,195
3.5 Transfers Abroad ................................ 3,008 2,839 2,855 2,702 2,804 2,652 2,433 2,704 2,608 2,833
IV Capital Expenditure ............................ 3,685 3,866 3,857 3,605 3,431 3,289 3,032 3,366 3,357 3,646
4 Acquis. of Fixed Cap. Assets .......... 3,685 3,866 3,857 3,605 3,431 3,289 3,032 3,366 3,357 3,646
v Lending minus Repayments ............ 1 ,634 -43 -1 ,204 -5,906 -308 -2,645 -703 -723 2,465 445
8 Domestic ............................................... 1 ,529 -349 -M1 -5,930 -21 5 -1 ,024 -1 ,388 -484 2,241 839
8.1 To Other Levels of Nat. Govt .......... 894 -262 -797 -166 -169 -236 -270 -47 -37 134
8.2 To Nonfin. Pub. Ent. .......................... 1 ,053 -432 -27 -2,351 -51 -14 60 -63 22 -27
8.3-4 To Financial Ins!. & Other ................ -418 345 -18 -3,413 5 -773 -1,179 -374 2,256 732
9 Abroad . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 105 307 -362 24 -93 -1 ,822 686 -239 224 -394
Table D. Financing by Type Of Debt Holder Consolidated Central Government
Financing ( 1 1 + 11 1 ) ................................ 42,683 42,282 36,698 29,224 1 5,554 -5,327 -3,100 -9,136 -1 3,388 -14,380
II Domestic Financing ........................... 44,656 47,546 42,930 29,106 21 ,931 -1,347 5,662 -12,651 -12,651 -20,471
From Other General Govt . ... . . . . . . . . . . . . -1,850 -2,491 325 -1 4,263 8,295 -371 -3,944 2,732 -5,383 942
2 From Monetary Authorities ............... 3,441 2,858 -6,028 -1 ,688 -7,161 -125 -3,835 -5,493 -4,939 2,218
3 From Deposit Money Banks ............ 6,329 1 7,387 17,916 -8,033 3,1 12 -10,999 -2,078 -1 1 ,004 1 2,424 1 ,687
4 Other Domestic Financing ............... 37,268 31 ,373 33,867 54,166 16,968 14,424 14,531 953 -1 5,836 -22,190
5 Adjustments ......................................... -533 -1,581 -3, 1 51 -1 ,074 716 -4,276 988 162 1 ,084 -3,128
Ill Financing Abroad ............................... -1 ,973 -5,264 -6,232 1 1 8 -6,377 -3,980 -8,762 3,515 -738 6,091
8 Other Borrowing Abroad ................... -1 ,966 -5,259 -6,253 1 1 2 -6,207 -4,167 -8,817 3,412 -583 6,122
9 Changes in Cash, Deposits, etc . .... -7 -5 20 6 -170 186 55 104 -154 -31
Table E. Financing by Type of Debt Instrument Consolidated Central Government
Financing ( = D.I) .. . . . . . . ........................ 42,683 42,282 36,698 29,224 15,554 -5,327 -3,100 -9,136 -1 3,388 -14,380
II Domestic Financing ( = D.II) ............. 44,656 47,546 42,930 29,106 21,931 -1 ,347 5,662 -12,651 -12,651 -20,471
Long-term Bonds ................................ -19,178 -21,933 -22,347 -27,050 -31,852 -9,01 7 487 3,287 -541 3,982
2 Short-term Bonds and Bills .............. -9,750 -3,950 1 ,550 -1,650 30,700 23,101 1 5,351 -2,899 1 1 ,151 -5,499
5 Other Domestic Liabilities ................ 70,063 76,480 65,793 69,698 26,077 -12,595 549 -1,044 -7,281 -1 7,029
6 Changes in Cash, Deposits, etc . . ... 4,054 -1 ,471 1 ,086 -10,818 -3,71 1 1 ,439 -1 1 ,713 -12,157 -17,064 1 ,203
Ill Financing Abroad ( = D.I I I) . . . . . . . . . . . . . . . -1 ,973 -5,264 -6,232 1 18 -6,377 -3,980 -8,762 3,515 -738 6,091
7 Long-term Bonds ................................ 579 -2,162 -2,855 -1 ,639 -2,946 -3,702 -8,407 -959 1 , 1 64 1 ,872
8 Short-term Bonds and Bills .............. -2,552 -3,097 -3,397 2,061 -1 ,450 -920 -815 4,163 -1,220 3,872
9 Long-term Loans n.e.c . . .................... 7 -310 -1,81 1 456 405 208 -527 378
1 2 Changes i n Cash, Deposits, etc . .... -7 -5 20 6 -170 186 55 104 -154 -31
Table F. Outstanding Debt Consolidated Central Government
(at End of Fiscal Year)
Total Debt ( 1 1 + 111) .............................. 51 4,357 557,604 595,877 634,939 651,124 645,725 648,389 648,213 644,900 629,094
II Domestic Debt .. . . . . . . . . . . . . . ............ .. ...... . 506,385 544,605 577,020 61 6,225 626,315 616,731 610,735 61 4,222 610,255 600,688
Ill Foreign Debt ........................................ 7,972 12,999 18,856 18,714 24,809 28,995 37,654 33,991 34,645 28,406
Table St. State, Region or Province Govts.
A. Revenue and Grants Total Revenue & Grants(I I+VII) .... 159,212 165,212 1 74,925 182,814 183,264 1 89,937 1 99,302 21 4,654 236,206 228,635
II Total Revenue (Ill +VI) ...... .............. 126,379 1 34,051 142,057 1 50,1 12 1 55,537 1 63,327 169,1 1 3 181 ,892 201,954 1 93,844 Ill Current Revenue (IV+ V) ................. 126,379 1 34,051 1 42,057 1 50,1 1 2 1 55,537 1 63,327 169, 1 1 3 181 ,892 201,954 1 93,844 IV Tax Revenue ( 1 -7) . . . . . . .. . . . . . . . .... .. . . . . . . . . 97,712 103,553 1 09,255 1 1 6,598 1 20,730 126,420 1 32,784 1 39,272 148,349 147,735 1 Tax on Inc., Profits,Cap.Gains ......... 41 ,946 46,077 47,887 52,608 55,356 58,939 60,948 64,690 67,626 65,847 1 .1 Individual .. . . . . . . . . . . . . . . . . . . . . . ................ ........ 37,494 40,566 40,486 43,264 45,229 46,890 49,015 52,232 52,804 51 ,593 2 Social Security Contributions ........... 8,733 8,420 9,047 9,414 9,437 8,783 9,429 9,31 1 10,074 10,21 7 4 Taxes on Property .............................. 4,930 5,109 6,309 6,507 6,956 7,463 7,554 8,059 8,593 8,451 5 Dom. Taxes on Goods & Serv . ....... 36,464 38,141 40,016 41 ,572 42,359 44,509 47,746 49,638 53,974 55,232 3,6,7 Other Taxes ......................... ................ 5,640 5,806 5,996 6,498 6,621 6,727 7,107 7,574 8,082 7,988 v Nontax Revenue (8-1 2) . . . . . . . . . . . . . . . . . . . . 28,666 30,498 32,802 33,514 34,807 36,907 36,329 42,619 53,605 46,109 8 Entrepren. & Property Income ........ 14,777 1 5,531 17,130 1 7,537 18,801 1 9,036 16,324 20,454 28,865 23,106 9,10 Fees, Sales, Fines ......... .. .......... ........ 1 1 ,596 12,329 12,965 1 3,520 14,097 1 5,247 1 7,864 20,066 21 ,940 20,140 1 2 Other Nontax Revenue ..................... 2,294 2,638 2,707 2,458 1 ,909 2,624 2,141 2,100 2,800 2,863
92 Government Finance Statistics Yearbook 2002
Canada 1 56
1992 1 993 1994 1995 1996 1997 1998 1999 2000p 2001p
Millions of Dollars/ Year Beginning April 1 (Except Local Government)
VI Capital Revenue ................... ... . .......... VII Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . 32,833 31 ,161 32,868 32,702 27,728 26,610 30,190 32,762 34,252 34,791
18 From Other Levels of Nat. Govt . . ... 32,833 31,161 32,868 32,702 27,728 26,610 30,190 32,762 34,252 34,791
B. Expenditure by Function Total Expenditure ( =C.II) .... . . . . .. ... . . .. 183,752 187,551 190,266 1 93,090 189,953 193,199 201 ,243 21 1 ,572 225,476 233,434
General Public Services .................... 3,193 3,244 3,368 3,31 1 3,020 2,998 3,470 3,835 3,923 4,190
3 Public Order and Safety ... . . . . . . . . . . . . . . . . . 6,432 6,430 6,385 6,553 6,808 7,432 7,303 7,680 7,663 8,091
4 Education .............................................. 40,058 40,906 41 ,483 42,760 41 ,250 42,842 45,544 49,312 51 ,256 54,201
5 Health .................................................... 49,963 50,588 50,793 52,185 52,386 55,491 57,708 63,284 70,734 74,551
6 Social Security & Welfare ................. 35,513 37,615 36,572 36, 1 10 35,335 35,538 35,335 35,996 36,748 38, 1 10
7 Housing & Commun. Amenities . . . . . . 3,331 3,330 3,534 3,458 3,599 3,684 3,630 3,408 3,327 3,298
8 Rec., Cult. & Religious Affrs . . .......... 1 ,875 1 ,672 1,716 1 ,829 1 ,7 1 1 1 ,588 1 ,726 1 ,953 2,065 2,108
9 Fuel and Energy ..... ............................ 998 881 956 999 993 827 675 793 1 , 1 1 3 1 ,160
1 0 Agricult.,Forestry,Fish.,Hunt ............. 5,806 5,159 4,318 4,395 4,336 3,971 4,647 5,023 5,807 6,054
1 1 Mining Manufc., & Construct. . . . . . . . . . . 481 439 443 394 391 402 301 386 486 507
1 2 Transport. & Communication ........... 8,316 7,545 8,663 8,713 8,362 8,029 9,486 8,385 8,753 8,658
1 3 Oth. Econ. Affairs & Serv . . ............... 5,067 4,522 4,563 4,333 4,163 3,939 4,505 4,958 5,681 5,922
1 4 Other Expenditures .. . . . . . . . . . . . . . . . . . . . . . . . . . . 22,719 25,220 27,473 28,048 27,598 26,457 26,914 26,560 27,920 26,584
C. Expenditure and Lendin� minus Repayments by Economic ype
I Tot.Exp.& Lend-Repay.(l l + V) ......... 186,695 188,300 191 ,612 1 93,968 190,884 193,262 204,620 21 5,505 230,289 236,726
II Total Expenditure ( I I I + IV) .. . . . . . . . . . . . . . . 183,752 187,551 190,266 1 93,090 1 89,953 1 93,199 201 ,243 21 1 ,572 225,476 233,434
Ill Current Expenditure ( 1 ·3) .. . . . . . . . ........ 175,920 1 79,965 182,106 184,997 182,107 185,558 193,319 202,090 21 5,004 221 ,844
Expenditure on Goods & Serv . ....... 94,355 95,617 95,500 96,554 96,250 101 ,024 1 13,851 1 1 5,750 124,165 126,297
1 .1-2 Wages & Sal.& Emplr.Contrib . ........ 50,861 51,721 51 ,477 51 ,057 51 ,079 50,600 52,026 54,312 57,845 59,790
1 .3 Other Purch.of Goods & Serv . . .... ... 43,494 43,896 44,023 45,497 45,171 50,424 61 ,825 61 ,438 66,320 66,507
2 Interest Payments ... . . . . . . . . . . . . . . . . . . . . . . . . . . . 20,327 23,146 25,147 26,090 25,489 24,466 25,626 25,477 26,686 25,245
3 Subsidies & Other Curr. Transf ....... 61 ,238 61 ,202 61 ,459 62,353 60,368 60,068 53,842 60,863 64,153 70,302
3.2 Transf.to Oth.Lev. of Nat.Govt ........ 29,767 30,1 54 30,938 30,518 29,249 30,433 26,324 31 ,508 31 ,874 34,132
IV Capital Expenditure (4·7) ................. 7,832 7,585 8,160 8,093 7,846 7,641 7,924 9,482 10,472 1 1 ,590
4,5,6 Stocks, Land, Cap. Assets ............... 7,832 7,585 8,160 8,093 7,846 7,641 7,924 9,482 1 0,472 1 1 ,590
v Lending minus Repayments ............ 2,943 750 1 ,346 878 931 63 3,377 3,933 4,81 3 3,292
5.1 1 DEFICIT /SURPLUS (A.I·C.I) . . . . . . . . . . . -27,483 -23,089 -16,687 -1 1 ,154 -7,620 -3,325 -5,317 -851 5,917 -8,091
D. Financing by Type of Debt Holder
I Financing ( 1 1 + 11 1) ...... . . . . . . . . . . . . . . . . . . . . . . . . . . 27,483 23,089 16,687 1 1 ,154 7,620 3,325 5,31 7 851 -5,917 8,091
II Domestic Financing ( 1 ·4) ................. 17,614 1 2,595 7,590 17,686 1 1 , 167 1 ,674 -580 4,035 -5,354 14,913
1 From Other General Govt . . .............. -3,041 -2,729 -507 388 -2,859 -2,130 1 1 8 -2,41 1 -3,247 -4,321
2,3 From Mon.Auth. & Dep.Mon.Bks .. . . 385 -3,588 45 758 1 ,958 783 1 ,051 -681 -765 -2,240
4 Other Domestic Financing .. . . . . . . . . . . . . . 20,270 1 8,912 8,052 16,540 12,068 3,021 -1 ,749 7,127 -1 ,342 21 ,474
Ill Financing Abroad ............................... 9,869 1 0,494 9,097 -6,532 -3,547 1 ,651 5,897 -3,184 -563 -6,822
E. Financing by Type of Debt Instrument
I Financing ( = D.I) .......................... . . . . . . 27,483 23,089 16,687 1 1 , 154 7,620 3,325 5,317 851 -5,91 7 8,091
I I Domestic Financing( = D. I I ) .. . . . . . . . . . . . . 17,614 12,595 7,590 1 7,686 1 1 ,167 1 ,674 -580 4,035 -5,354 14,913
1 ,2 Domestic Bonds & Bills ... . . . . . . . . . . . ...... -28,222 -20,531 -14,547 -16,707 1 ,838 -3,701 -14,592 -10,968 -7,922 14,923
3,4,5 Other Domestic Liabilities ................ 50,695 37,863 29,522 55,988 9,434 1 9,569 21,516 38,372 1 5,319 345
6 Changes in Cash, Deposits, etc . . . . . -4,859 -4,737 -7,385 -21 ,595 -105 -14,194 -7,504 -23,369 -12,751 -355
I l l Financing Abroad ( = D. I I I ) . . . . . . . . . . . . . . . 9,869 10,494 9,097 -6,532 -3,547 1 ,651 5,897 -3,184 -563 -6,822
F. Outstanding Debt (at End of Fiscal Year)
I Total Debt (11 + 11 1 ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 312,918 351 ,007 382,097 41 5,743 422,750 443,1 72 458,736 490,497 497,434 506,521
II Domestic Debt .................................... 266,01 6 298,817 324,086 361,860 369,680 387,971 402,860 436,734 446,220 459,144
Ill Foreign Debt ...... . . . ............................... 46,902 52,190 58,01 1 53,883 53,070 55,201 55,876 53,763 51 ,214 47,377
Table L. Local Governments
(Fiscal Year Ends December 31)
A. Revenue and Grants I Total Revenue & Grants(I I + VI I ) . . . . 68,942 69,365 71 ,205 73,21 1 71 ,092 71 ,653 76, 1 13 77,041 79,222 80,798
II Total Revenue ( I l l+ VI) . . . . . . . . . . . . . . . . . . . . . 38,995 40,Q58 40,625 41 ,942 42,159 43,769 44,637 46,789 48,398 48,444
Ill Current Revenue ( IV+ V) .. . . . . . . . . . . . . . . . 38,995 40,058 40,625 41 ,942 42,159 43,769 44,637 46,789 48,398 48,444
IV Tax Revenue ( 1 ·7 ) . . . . . . ....................... 28,576 29,505 29,608 29,760 30,422 31 ,578 31,519 32,620 32,882 33, 1 1 9
4 Taxes on Property ................. ............. 24,833 25,740 25,816 25,813 26,528 27,638 29,318 30,213 30,455 30,828
5 Dom. Taxes on Goods & Serv . . ...... 61 47 50 51 54 55 58 61 66 69
3,6,7 Other Taxes ... . . . . . . . . . . . . ............. .... . .... . . . . 3,682 3,718 3,742 3,896 3,840 3,885 2,144 2,346 2,361 2,222
v Nontax Revenue (8·1 2 ) . .. . . . . .. ....... . .. . 10,419 10,553 1 1 ,017 1 2, 182 1 1 ,737 12,191 13, 1 18 14,169 15,516 15,325
8 Entrepren. & Property Income .. . . . . . . 2,042 1 ,991 2,044 2,753 2,207 2,064 2,163 2,337 2,428 2,352
2002 Government Finance Statistics Yearbook 93
Canada 1 56
1992 1 993
9,10 Fees, Sales, Fines ............................. 7,984 8,134 1 2 Other Nontax Revenue ..................... 393 428 VI Capital Revenue . . . . . ............................ VII Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29,947 29,307 18 From Other Levels of Nat. Govt . . ... 28,030 27,802
B. Expenditure by Function Total Expenditure ( = C.I I) ................. 69,904 70,241
1 General Public Services .................... 3,751 3,725 3 Public Order and Safety ......... .. . . ....... 5,625 5,759 4 Education .............................................. 30,787 30,284 5 Health ...... .. . ........................................... 804 776 6 Social Security & Welfare ................. 4,861 5,376 7 Housing & Commun. Amenities ...... 3,493 3,278 8 Rec., Cult. & Religious Affrs . ........... 4,453 4,382 9 Fuel and Energy ................................. 2,105 2,297 10 Agricult.,Forestry,Fish.,Hunt. ............ 132 131 12 Transport. & Communication ........... 7,604 7,727 1 3 Oth. Econ. Affairs & Serv . . ............... 2,033 2,007 14 Other Expenditures ............................ 4,256 4,499
C. Expenditure and Lending minus Repayments by Economic Type
I Tot.Exp.& Lend-Repay.(ll + V) ......... 70,055 70,235 II Total Expenditure ( I I I + IV) ................ 69,904 70,241 Ill Current Expenditure ( 1 -3) . . . . . . . . . . . . . . . . . 61 ,951 62,534 1 Expenditure on Goods & Serv . . ...... 53, 1 12 52,917 1 .1-2 Wages & Sal.& Emplr.Contrib . . . . . . . . . 38,416 39,237 1.3 Other Purch.of Goods & Serv . . ....... 14,696 13,680 2 Interest Payments .............................. 4,089 4,295 3 Subsidies & Other Curr. Trans! . ...... 4,750 5,322 3.2 Transf.to Oth.Lev. of Nat. Govt . ..... 145 1 80 IV Capital Expenditure (4-7) .. . . . . . . . . . . . . ... 7,953 7,707 4,5,6 Stocks, Land, Cap. Assets .... . . ......... 7,953 7,707 v Lending minus Repayments ............ 151 -6
5.1 1 DEFICIT /SURPLUS (A. I-C. I ) . . . . . . . . . . . -1 , 1 13 -670
D. Financing by Type of Debt Holder
I Financing ( 1 1+ 1 1 1 ) ................................ 1 , 1 13 870 I I Domestic Financing ( 1 -4) ... . . . . . . . . . . . . . . 1 ,478 1 ,008
From Other General Govt . ............... 1 ,259 1 ,936 2,3 From Mon.Auth. & Dep.Mon.Bks .. . . -226 -871 4 Other Domestic Financing .... . .......... 445 -57 Ill Financing Abroad ................ .. ....... .. .... -365 -138
E. Financing by Type of Debt Instrument
I Financing ( = D.I) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,1 1 3 870 II Domestic Financing ( = D.I I ) ............. 1 ,478 1 ,008 1,2 Domestic Bonds & Bills .................... -2,138 -2,222 3,4,5 Other Domestic Liabilities ................ 5,129 4,690 6 Changes in Cash, Deposits, etc . . ... -1,513 -1 ,460 Ill Financing Abroad ( = D.l l l) ............... -365 -138
F. Outstanding Debt (at End of Fiscal Year)
I Total Debt ( 1 1+ 1 1 1 ) .................... . . . . . . .... 49, 1 76 51 ,771 II Domestic Debt .................................... 47,559 50,326 Ill Foreign Debt ...... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,617 1 ,445
94
1994 1995 1996 1997 1998 1999 2000p 2001p
Millions of Dollars/ Year Beginning April 1 (Except Local Government)
8,507 8,983 9,074 9,655 468 446 456 472
30,580 31,269 28,933 27,884 29,175 29,910 27,412 26,645
71,815 73,012 71 ,138 72,064 3,759 4,007 3,877 4,014 5,850 6,050 6,1 1 3 6,195
31,1 13 30,643 30,688 31,199 760 812 723 674
5,397 5,186 4,263 4,214 3,300 3,689 3,489 3,602 4,475 4,821 4,846 4,650 2,479 2,556 2,525 2,526
169 190 193 189 7,971 8,415 7,937 8,391 2,081 2,062 1 ,989 2,130 4,461 4,581 4,495 4,282
71 ,523 72,939 7 1 ,013 71,918 71,815 73,012 71 ,138 72,064 62,946 63,534 61 ,954 62,889 53,400 54,176 53,427 54,795 39,451 39,71 1 40,162 39,857 13,949 14,465 13,265 14,938 4,219 4,293 4,176 3,949 5,327 5,065 4,351 4,145
1 72 1 14 1 85 304 8,869 9,478 9,184 9,175 8,869 9,478 9,184 9,175 -292 -73 -125 -146
-318 272 78 -265
318 -272 -78 265 120 292 42 418 970 -1,301 337 -1 ,044 249 -146 -419 -547
-1,099 1 ,739 123 2,009 198 -564 -119 -153
318 -272 -78 265 120 292 42 418
-1 , 163 -628 282 -637 3,639 2,577 861 3,994
-2,356 -1 ,657 -1 ,101 -2,938 1 98 -564 -1 1 9 -153
53,525 54,396 55,475 53,671 51 ,874 53,321 54,608 52,957
1 ,651 1 ,075 867 714
10,436 1 1 ,268 12,289 12,192 518 565 799 780
31 ,476 30,252 30,824 32,354 30,051 29,067 29,765 31 ,224
74,181 74,689 77,617 81 ,754 4,238 4,688 4,732 5,008 6,767 6,846 7,093 7,282
31 ,335 30,968 31 ,769 33,140 860 824 942 1 ,061
5,171 4,997 5,609 6,020 3,922 3,962 4,324 4,532 4,741 4,888 5,201 5,530 2,575 2,402 2,587 2,719
169 169 169 169 8,493 9,125 9,335 10,306 2,194 2,348 2,532 2,703 3,716 3,474 3,325 3,284
74,056 74,543 78,013 81 ,677 74,181 74,689 77,617 81 ,754 64,984 64,949 67,657 70,428 56,572 57,136 59,604 62,552 39,261 39,804 41,003 42,284 17,31 1 1 7,332 18,601 20,268 3,571 3,342 3,187 3,154 4,841 4,471 4,868 4,722
441 439 329 91 9,197 9,740 9,960 1 1 ,326 9,197 9,740 9,960 1 1 ,326 -125 -146 396 -77
2,057 2,498 1 ,210 -879
-2,057 -2,499 -1,210 879 -1 ,904 -2,799 -1 ,191 -183 -1 ,044 276 -972 58
-547 598 -309 -1 18 -313 -3,673 90 -123 -153 300 -19 1 ,062
-2,057 -2,499 -1,210 879 -1,904 -2,799 -1 , 191 -183
-637 -465 -386 1 ,161 1 ,672 -708 1 ,452 -1,152
-2,938 -1 ,626 -2,257 -192 -153 300 -19 1 ,062
53,671 52,243 54,075 54,244 52,957 51 ,220 53,073 52,186
714 1 ,022 1 ,002 2,058
Government Finance Statistics Yearbook 2002
Summary Table Consolidated Central Government
1 Total Revenue and Grants (A. I) .... . 2 Total Revenue (A. I I ) . . . . . . . . . . . . . . . . . . . . . . . . .. 3 Current Revenue (A.III) .................... . 3.1 Tax (A.IV) ............. .. . .. .......................... . 3.2 Nontax (A.V) ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 Capital Revenue (A. VI) .................... . 5 Grants (A.VII) .................................... .. 5.1 Curr.(A1 7 . 1 +A1 8 . 1 + A 1 9 . 1 ) ......... . . 5.2 Cap.(A1 7.2 +A1 8 .2+A1 9.2) .......... ..
6 Total Exp.& Lend-Repay(C.I) ........ .. 7 Total Expenditure (C.II) .................... . 8 Current Expenditure (C.III) .............. . 9 Capital Expenditure (C.IV) .. . . . . . . . . . . . . .. 10 Lending minus Repay (C.V) ............ .
1 1 Overall Deficit/Surplus ( 1 ·6) ........... .
1 2 Financing (D.I o r E.l) ( =·1 1 ) . . . . . . . . . . . 1 3 Abroad (D. I l l o r E. I l l ) ........................ . 14 Domestic (D.II or E.ll) ........ . . . . . . ........ . .
Memorandum Item:
1 5 Govt. Debt End Period (F.I) ............ .
II
Ill
IV
2
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants(II +VII) .. ..
Total Revenue ( I l l+ VI) ... . . . . . . . . . . . . . . . . . .
Current Revenue (IV+ V) ................ .
Tax Revenue ........ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Tax on lnc.,Profits, Cap.Gains ........ .
Social Security Contributions .... . . . . . . .
3 Taxes on Payroll & Work Force .... . .
4 Taxes on Property ............................ ..
5 Dom. Taxes on Goods & Serv . . . . . . .. 5.1 Gen. Sales, Turnover or V.A.T.. . . . . .. 5.2 Excises .... . . . . . . . . . . . . . ................ ........... . .. .. .
6 Taxes-lnternat'l Trade, Transac .. . . ..
7 Other Taxes .......................... . . ........... ..
V Nontax Revenue ................................ . 8 Entrepren. & Property Income ...... .. 9 Adm.Fees,Chges,Nonind.Sales . . . . . . . 12 Other Nontax Revenue ................... . .
VI Capital Revenue . . . . . ........................... . 1 3 Sales o f Fixed Capital Assets ........ .
VII Grants . . . . . . . . . . . . . . . . . . ............................ . . . . . .
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( =C.II) ....... . . . . ..... . 1 General Public Services ................... . 2 Defense ............................................... . 3 Public Order & Safety ....................... . 4 Education .. . . . . . . . . . . .. . .... .......................... .
5 Health ............................ . . ..................... . 6 Social Security & Welfare .... . . . . . . . . . . . . . 7 Housing & Commun. Amenities .. . . .. 8 Recr.,Cultr. ,Relig.Affrs . . . . . . . . . . . . . . . . . . . . . ..
9-13 Econ. Affairs & Services .. . . . 9 Fuel & Energy .... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 Agric.,Forestry,Fishing,Hunt. ... . . . . . . . ..
1992
3,491.04 3,491.04 3,472.41 2,869.82
602.59 18.63
3,144.68 3,151 .98 2,713.83
438.15 -7.30
346.36
-346.36 32.96
-379.32
5,162.67
3,491 .04
3,491.04
3,472.41
2,869.82 631.98
246.15
1 ,560.70 1 ,268.37
292.33
334.83
96. 16
602.59 187.29 235.93 179.37
18.63 18.63
3,151 .98 131 .13 304. 12 158.65 424.61 351 . 1 1
1 ,072.52 1 67.50
451.95
2002 Government Finance Statistics Yearbook
1993
4,1 72.68 4,172.68 4,156.53 3,526.98
629.55 16.15
3,816.16 3,842.72 3,274.63
568.09 -26.56
356.52
-356.52 -239.1 3 -1 17.39
5,686.35
4,172.68
4,172.68
4,156.53
3,526.98 759.20
276.35
1 ,901 . 10 1 ,558.40
342.70
413. 1 1
177.22
629.55 1 16.41 284.61 228.53
16. 15 16.15
3,842.72 155.93 351 . 12 196.57 519.71 443.74
1 ,320.39 207.28
530.01
1994
4,822.80 4,822.80 4,804.03 4,055.63
748.40 18.77
4,460.85 4,481.98 3,768.17
713.81 -21 .13
361.95
-361.95 -98.59
-263.36
5,477.72
4,822.80
4,822.80
4,804.03
4,055.63 880.98
312.91
2,224.68 1 ,831 . 18
393.50
429.27
207.79
748.40 195.20 316.68 236.52
1 8.77 18.77
4,481.98 176.52 395.89 228.34 631.56 545.05
1 ,527.41 241.68
651.52
1995 1996 1997 1998
Billions of Pesos/ Year Ending December 3 1
5,747.66 5,747.66 5,732.08 4,749.72
982.36 15.58
5,080.05 5,137.05 4,331 . 18
805.87 -57.00
667.61
-Q67.61 ..Q20.59 -47.02
5,056.42
5,747.66
5,747.66
5,732.08
4,749.72 998.18
349.12
2,604.82 2,128.19
476.63
535.55
262.05
982.36 261 .46 399.59 321.31
1 5.58 15.58
5,1 37.05 203.70 439.01 271.02 763.49 614.68
1 ,768.08 273.34
733.00
6,626.31 6,626.31 6,61 7.15 5,605.68 1 ,0 1 1 .47
9.16
5,968.48 5,982.76 4,972.07 1 ,010.69
-14.28
657.83
..Q57.83 -285.70 -372.1 3
4,719.10
6,626.31
6,626.31
6,617.15
5,605.68 1 ,227.49
403.05
3,066.43 2,492.12
574.31
616.67
292.04
1,01 1 .47 213.00 440.44 358.03
9.16 9.16
5,982.76 233.28 489.05 327.17 925.80 716.88
2,055.36 328.21
888.74
7,358.90 7,358.90 7,334.38 6,122.30 1 ,212.08
24.52
6,735.61 6,695.27 5,575.81 1 , 1 1 9.46
40.34
623.29
..Q23.29 -174.19 -449.10
4,587.96
7,358.90
7,358.90
7,334.38
6,122.30 1 ,302.36
449.47
3,395.78 2,726.76
669.02
61 5.72
358.97
1,212.08 305.89 470.91 435.28
24.52 24.52
6,695.27 269.23 564.64 375.53
1 ,082.39 806.54
2,292.63 329.72
1 ,040.70
7,726.89 7,726.89 7,707.67 6,449.18 1 ,258.49
19.22
7,595.03 7,575.76 6,324.63 1 ,251.13
19.27
131 .86
-131 .86 -77.80 -54.06
4,657.58
7,726.89
7,726.89
7,707.67
6,449.18 1 ,431 .40
496.84
3,585.48 2,845.36
740.12
612.82
322.64
1 ,258.49 208.14 559.52 490.83
19.22 19.22
7,575.76 309.80 633.50 428.48
1 ,267.20 91 7.02
2,560.25 357.18
1 ,068.52
1999
7,737.75 7,737.75 7,730.61 6,332.83 1 ,397.78
7.14
8,240.18 8,235.40 6,882.15 1 ,353.25
4.78
-502.43
502.43 185.65 316.78
5,1 59.43
7,737.75
7,737.75
7,730.61
6,332.83 1 ,312.20
527.04
3,629.35 2,81 1 .58
81 7.77
535.49
328.75
1 ,397.78 250.72 650.31 496.75
7.14 7.14
8,235.40 340.90 679.39 477.13
1 ,400.44 976.66
2,942.07 363.37
1 , 1 1 1 .72
2000
8,963.34 8,963.34 8,960.05 7,192.81 1 ,767.24
3.29
8,906.93 8,853.33 7,555.88 1 ,297.45
53.60
56.41
-56.41 -104.59
48.18
5,606.88
8,963.34
8,963.34
8,960.05
7,192.81 1 ,647.14
576.76
4,1 1 3.61 3,205.86
907.75
548.56
306.74
1 ,767.24 279.13 91 1 .90 576.21
3.29 3.29
8,853.33 347.68 709.07 508.08
1 ,577.03 1 ,099.1 1 3,224.29
360.30
1 ,052.20
Chile 228
2001
9,632.23 9,632.23 9,620.25 7,895.02 1 ,725.23
1 1 .98
9,744.83 9,733.81 8,269.76 1 ,464.05
1 1 .02
-1 12.60
1 1 2.60 275.26
-162.66
6,589.37
9,632.23
9,632.23
9,620.25
7,895.02 1 ,952.69
628.04
4,421.93 3,423.84
998.09
510.25
382. 1 1
1 ,725.23 334.09 652.87 738.27
1 1 .98 1 1 .98
9,733.81 355.24 746.25 569.80
1 ,774.41 1 ,232.84 3,527.76
392,01
1 , 107.09
95
96
Chile 228
1 1 Mining, Manufc., & Construct. ........ . 1 2 Transportation & Communication .. . 1 3 Oth. Econ. Affairs & Serv . ...... . . . . . . . . . . 14 Other Expenditures ............... ............ .
of which: Interest Payments ....... .
Adjustment to Total Expenditure ... .
1992
216.46
21 5.61
-1 26.07
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay(I I + V) ........ ..
II Total Expenditure ( I l l+ IV) ..... ......... ..
Ill Current Expenditure ..... . . .. . . . . . . . ... . ...... . Expenditure on Goods & Serv . . ..... .
1.1 Wages and Salaries ................ . . .. . . .... . 1.3 Other Purch.of Goods & Serv . . . . . . . . .
2 Interest Payments ... . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 Subsidies & Oth. Curr. Trans! . . . . . . . ..
IV Capital Expenditure ........................... . 4 Acquis. of Fixed Cap. Assets ..... . . . .. 7 Capital Transfers .. . . . . . . . . . . . . . . . . . . . . ........ .. 7.1 Domestic ...... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
V Lending minus Repayments ........... . 8 Domestic ................... ................... . . ...... .
II Ill
I II Ill IV 4 5 v 9,10 12 VI VII 18
II Ill 1 1 .1-2 1 .3 2 3 3.2 IV 4,5,6 7 v
5.1 1
Table F. Outstanding Debt Consolidated Central Government
(at End of Fiscal Year)
Total Debt (I I + 111) ........ .................. . .
Domestic Debt .. . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . Foreign Debt . . . . . . . . . .............................. .
Table L Local Governments
A. Revenue & Grants Total Revenue & Grants(II +VII) ... . Total Revenue (II I + VI) . . . . . . . . . . . ......... . Current Revenue ( IV+ V) ...... .......... . Tax Revenue ( 1 -7) . . . . ................ ........ . Taxes on Property ... . . . . . . . . . . . . . . . . . . . . . . . . . . . Dom. Taxes on Goods & Serv . . ..... . Nontax Revenue (8-12) .......... ......... . Fees, Sales, Fines .. . . . . . . . . . . . . . . . . . . . . . . . . . . . Other Nontax Revenue .................... . Capital Revenue .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Grants ............. . . . . . . . . .............................. . From Other Levels of Nat. Gov1 . . . ..
C. Expenditure and Lending minus Repayments by Economic Type Tot.Exp.& Lend-Repay.(ll + V) .. . . . . . . . Total Expenditure ( I I I+ IV) ............... . Current Expenditure ( 1 -3) ............... .. Expenditure on Goods & Serv . . . . . . ..
Wages & Sal.& Emplr.Contrib . . ...... . Other Purch.of Goods & Serv . . ..... .. Interest Payments ............................. . Subsidies & Other Curr. Trans! . . ... .. Trans!. to Oth. Lev. Nat. Gov1 ....... .. Capital Expenditure (4-7) . . . . . . .......... . Stocks, Land, Cap. Assets .... . . . . . . . . . . . Capital Transfers ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Lending minus Repayments ........... .
DEFICIT /SURPLUS (A.I-C.I) .... . . .
3,144.68
3,151 .98
2,71 3.83
889.70
570.55
319.15
21 5.61
1 ,608.52
438.15
386.51
51 .64
51 .64
-7.30
-7.30
5,1 62.67
2,981 .62
2,181 .05
t253.96
t239.87
t236.29
t1 95.46
t99.54
t95.92
t40.83
t1 4.26
t26.57
t3.58
t1 4.09
t1 4.09
t248.23
t245.18
t191 .44
t1 36.54
t46.69
t89.85
t.03
t54.87
t1 .40
t53.74
t53.70
t.04
t3.05
t5.73
1993
228.78
228.74
-1 1 0.80
3,816.16
3,842.72
3,274.63
1 ,093.52
713.29
380.23
228.74
1 ,952.37
568.09
535.57
32.52
32.52
-26.56
-26.56
5,686.35
3,431.55
2,254.80
320.03
299.22
297.08
245.93
121 .68
1 24.25
51 . 1 5
1 8.20
32.95
2.14
20.81
20.81
310.81
31 1 .90
241.71
1 68.49
59.21
109.28
.03
73.19
2.01
70.19
69.08
1 . 1 1
-1 .09
9.22
1 994
21 0.93
210.90
-1 26.92
4,460.85
4,481.98
3,768.17
1 ,286.62
854.24
432.38
210.90
2,270.65
713.81
653.77
60.04
60.04
-21 . 13
-21 .13
5,477.72
3,305.62
2,172.10
376.52
352.23
348.62
273.1 1
1 1 9.41
1 53.70
75.51
21.38
54.13
3.61
24.29
24.29
378.88
378.95
305.39
207.74
77.12
1 30.62
.03
97.62
2.47
73.56
72.94
.62
-.07
-2.36
1995 1996 1 997 1 998 1 999 2000 2001
Billions of Pesos/ Year Ending December 3 1
1 92.36
1 92.36
-121 .63
5,080.05
5,1 37.05
4,331 .18
1 ,482.21
1 ,000.25
481.96
1 92.36
2,656.61
805.87
729.63
76.24
76.24
-57.00
-57.00
5,056.42
3,432.09
1 ,624.33
466.04
433.70
424.19
349.52
157.19
1 92.33
74.67
25.71
48.96
9.51
32.34
32.34
440.81
439.07
353.70
251.75
98.17
1 53.58
.02
101 .93
2.90
85.37
82.88
2.49
1 .74
25.23
165.94
165.94
-1 47.67
5,968.48
5,982.76
4,972.07
1 ,71 7.47
1 , 1 59.29
558.18
165.94
3,088.66
1 ,01 0.69
884.47
1 26.22
1 26.22
-14.28
-1 4.28
4,719.10
3,392.04
1 ,327.06
540.07
500.1 0
492.92
422.12
192.41
229.71
70.80
26.04
44.76
7.18
39.97
39.97
553.94
553.57
422.64
297.86
1 1 6.1 1
181 .75
.03
1 24.75
3.08
1 30.93
1 26.28
4.65
.37
-13.87
140.78
140.78
-206.89
6,735.61
6,695.27
5,575.81
1 ,943.49
1 ,324.96
618.53
140.78
3,491.54
1 , 1 1 9.46
992.29
127.17
127.17
40.34
40.34
4,587.96
3,476.49
1 ,1 1 1 .47
643.31
595.44
589.63
485.48
225. 1 1
260.37
104.15
30.79
73.36
5.81
47.87
47.87
628.78
623.67
495.24
350.47
141 .56
208.91
.04
144.73
3.34
1 28.43
1 22.62
5.81
5.1 1
14.53
233.23
233.23
-1 99.42
7,595.03
7,575.76
6,324.63
2,188.69
1 ,490.98
697.71
233.23
3,902.71
1 ,251 .13
1 ,074.24
1 76.89
1 76.89
1 9.27
19.27
4,657.58
3,491 .64
1 , 1 65.94
702.95
657.1 5
651 .19
543.88
250.18
293.70
107.31
34.70
72.61
5.96
45.80
45.80
706.90
706.00
552.20
397.70
160.40
237.30
1 54.50
3.50
1 53.80
1 48.90
4.90
.90
-3.95
120.71
1 20.71
-176.99
8,240.18
8,235.40
6,882.1 5
2,278.32
1 ,645.35
632.97
120.71
4,483.12
1 ,353.25
1 ,037.66
31 5.59
31 5.59
4.78
4.78
5,1 59.43
3,684.30
1 ,475.1 3
774.38
696.1 2
692.1 8
580.65
274.71
305.94
1 1 1 .53
32.83
78.70
3.94
78.26
78.26
763.05
761.61
591 .13
423.21
1 69.64
253.57
.03
167.89
4.36
1 70.48
1 66.65
3.83
1 .44
1 1 .33
1 80.33
1 80.33
-204.76
8,906.93
8,853.33
7,555.88
2,480.30
1 ,778.06
702.24
1 80.33
4,895.25
1 ,297.45
905.49
391.96
391.96
53.60
53.60
5,606.88
4,129.19
1 ,477.69
816.58
738.80
732.22
621 .18
298.67
322.51
1 1 1 .04
36.56
74.48
6.58
77.78
77.78
834.94
840.76
641.16
461.79
1 83.44
278.35
.02
179.35
3.77
1 99.60
1 96.44
3.16
-5.82
-18.36
202.76
202.76
-174.35
9,744.83
9,733.81
8,269.76
2,643.1 1
1 ,891.43
751.68
202.76
5,423.89
1 ,464.05
979.03
485.02
485.02
1 1 .02
1 1 .02
6,589.37
4,615.78
1 ,973.59
862.28
800.45
792.86
676.01
31 8.25
357.76
1 1 6.85
38.56
78.29
7.59
61 .83
61 .83
856.39
855.63
695.06
503.31
1 93.50
309.81
.02
191 .73
3.78
160.57
1 56.83
3.74
.76
5.89
Government Finance Statistics Yearbook 2002
1992
D. Financing by Type of Debt Holder
I Financing ( 1 1+ 111) . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . t-5.73 II Domestic Financing (1-4) ................. t-5.73 Ill Financing Abroad ............................... t-
2002 Government Finance Statistics Yearbook
1993 1994
-9.22 2.36 -9.22 2.36
1 995 1996 1997 1998
Billions of Pesos/ Year Ending December 31
-25.23 13.87 -14.53 3.95 -25.23 13.87 -14.53 3.95
1999 2000
-1 1 .33 18.36 -1 1 .33 18.36
Chile 228
2001
-5.89 -5.89
97
98
China,P.R.: Mainland 924
Summary Table Budgetary Central Government
Total Revenue and Grants (A. I) .... . 2 Total Revenue (A. I I) ......................... . 3 Current Revenue (A. I l l ) .................... . 3.1 Tax (A .IV) .................................. .. . . . . . . . . . 3.2 Nontax (A.V) . . . . . . . . . . . . . . . . . . . ............... ..... . 4 Capital Revenue (A. VI) .. . . . . . . . . . . . . . . . . . . . 5 Grants (A. VII) ...... ........... . . . ................. . 5.1 Curr.(A1 7. 1 +A1 8. 1 + A1 9. 1 ) . . .. .. . . . . . 5.2 Cap.(A1 7.2 +A1 8.2+A1 9.2) ........... .
6 Total Exp.& lend-Repay(C.I) ......... . 7 Total Expenditure (C.II) .................... . 8 Current Expenditure (C. Ill) .............. . 9 Capital Expenditure (C.IV) ............... . 10 Lending minus Repay (C.V) . . . . . . . . . . . . .
1 1 Overall Deficit/Surplus ( 1 -6) . . . . . .. .. . . .
1 2 Financing (D.I o r E . l ) ( = - 1 1 ) . . . ....... . 1 3 Abroad (D.III o r E. l l l ) ........................ . 1 4 Domestic (D. I I o r E. l l ) ....................... .
Memorandum Item:
1 5 Gov1. Debt End Period (F. I ) ............ .
Table A. Revenue and Grants Budgetary Central Government
Total Revenue & Grants(II +VII) ... .
II Total Revenue (I I I + VI) .................... .
Ill Current Revenue ( IV+ V) . . . . . . . . . . . . . . . . .
IV Tax Revenue ................... . . . . . . . . . ......... . . Tax on lnc.,Profits, Cap.Gains ........ .
1.2 Corporate ............................................. .
2
3
4
Social Security Contributions .. . . . . . . . . .
Taxes on Payroll & Work Force ..... .
Taxes on Property ............................. .
5 Dom. Taxes on Goods & Serv . . ..... . 5.1 Gen. Sales, Turnover or V.A.T.. ..... . 5.2 Excises .... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ............... .
6 Taxes-lnternat'l Trade, Transac .. . . . . 6.1 Import Duties .... .. . ........ ... . ................... .
7
v 8 9 10 1 2
VI
VII 18
2 3 4 5 6 7 8
Other Taxes ... . . . . . . . . . . . . . . . . . . . . . . . .............. .
Nontax Revenue ................................ . Entrepren. & Property Income ....... . Adm.Fees,Chges,Nonind.Sales ...... . Fines and Forfeits . . . . . . . . ..................... . Other Nontax Revenue ... . . . . . . ........... .
Capital Revenue ...... . . . ....................... .
Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
From Other Levels of Nat. Gov1 . .. . .
Table B. Expenditure by Function Budgetary Central Government
Total Expenditure ( =C.II) ................ . General Public Services ................... . Defense ................................. . ............. . Public Order & Safety ....................... . Education ........... . . .......... ...................... . Health .. . . . . . . . .......................... ................ . Social Security & Welfare ................ . Housing & Commun. Amenities ..... . Recr.,Cultr.,Relig.Affrs . .. . . . . . . . . . . . . . . . . . . . .
1990
165.41
1 1 7.1 9
1 1 7.1 9
73.41
43.78
48.22
201 .46
187.18
14.28
-36.05
36.05
14.73
21 .32
1 20.88
165.41
1 1 7.1 9
1 1 7.19
73.41
36.56
36.56
20.66
1 1 .34
9.32
16.19
16.19
43.78
43.35
.06
.37
48.22
48.22
187.18
8.68
28.78
4.80
4.01
.75
.13
.14
.83
1991
1 62.77
1 1 3.74
1 1 3.74
78.62
35.12
49.03
2 1 1 .94
1 99.37
12.57
-49.17
49. 1 7
14.73
34.44
1 33.77
1 62.77
1 1 3.74
1 1 3.74
78.62
42.00
42.00
1 7.40
8.73
8.67
19.22
1 9.22
35. 1 2
34.26
.65
.13
.08
49.03
49.03
1 99.37
1 1 .89
32.75
5.24
4.36
.81
. 13
. 19
.85
1992
167.52
1 1 1 .66
1 1 1 .66
87.55
24. 1 1
55.86
226.40
214. 1 5
12.25
-58.88
58.88
1 6.93
41 .95
1 54.54
1 67.52
1 1 1 .66
1 1 1 .66
87.55
48.59
48.59
1 7.26
9.22
8.04
21 .70
21.70
24. 1 1
23.68
.07
.10
.26
55.86
55.86
214. 1 5
14.18
37.47
5.87
5.57
.83
. 17
. 12
1 .30
1993 1994 1 995 1996 1 997 1998 1999
Billions of Yuan/ Year Ending December 3 1
1 63.94
103.91
103.91
88.22
1 5.69
60.03
234.68
222.72
1 1 .96
-70.74
70.74
29.06
41 .68
1 84.47
163.94
103.91
103.91
88.22
47.05
47.05
14.81
9.06
5.75
26.36
26.36
1 5.69
14.81
.18
.36
.34
60.03
60.03
222.72
1 8.30
42.25
7. 1 1
6.48
.92
.13
.19
1 .40
t354.76
t297.75
t297.75
t267.54
30.21
57.01
t441 .28
t440.01
1 .27
-86.52
86.52
7.03
79.49
283.29
t354.76
t297.75
t297.75
t267.54
t24.38
t24.38
t
t-
t
t213.63 t161 .66
t51.68
t27.27
t27.27
t2.26
30.21
27.66
.37
1 . 1 7
1 .01
57.01
57.01
t440.01
26.86
54.71
8.86
8.05
1 . 1 5
.63
. 12
2.01
391 .56
330.56
330.56
305.1 1
25.45
61 .00
493.68
482.21
1 1 .47
-102.12
102.12
1 .20
100.92
382.95
391 .56
330.56
330.56
305.1 1
36.47
36.47
238.18
182.33
55.85
29.18
29.18
1 .28
25.45
21 .04
1 . 10
1 .60
1 .71
61 .00
61 .00
482.21
28.56
63.27
10.1 1
7.94
1 .22
.10
.07
2.75
433.37
372.98
372.98
334.82
38.16
60.39
541 . 18
540.65
.53
-107.81
107.81
9.07
98.74
494.57
433.37
372.98
372.98
334.82
45.19
45.19
253.37
189.49
63.88
30.18
30.18
6.08
38.16
31.71
1 .68
2.52
2.25
60.39
60.39
540.65
39.15
71.51
1 2.04
1 1 .24
1 .31
.86
.75
1 .95
492.65
432.27
432.23
420.87
1 1 .36
.04
60.38
601.72
601.72
-109.07
109.07
6.50
102.57
607.45
492.65
432.27
432.23
420.87
40.53
40.53
328.1 7
258.09
70.08
31.95
31.95
20.22
1 1 .36
4.12
2.32
2.51
2.41
.04
60.38
60.38
601.72
45.23
81 .85
15.70
12.26
1 .42
.95
.69
2.33
556.38
496.68
496.68
477.76
18.92
59.71
730.85
730.85
-174.47
1 74.47
4.65
169.82
786.23
556.38
496.68
496.68
477.76
37.17
37.17
391.26
307.25
84.01
31 .30
31 .30
18.03
18.92
6.82
2.04
2.91
7.1 5
59.71
59.71
730.85
58.54
92.86
18.31
13.62
1 .71
2.95
1 . 1 9
2.92
t649.86
t590.05
t589.94
t554.76
t35.18
t.1 1
t59.81
t890.84
t890.88
t-.04
t-240.98
t240.98
t-4.90
t245.88
t1 ,041.06
t649.86
t590.05
t589.94
t554.76
t37.62
t37.54
t
t
t-
t439.53
t351.06
t88.47
t56.08
t21 .53
t35.18
t26.69
t2.10
t3.24
t3.15
t.1 1
t59.81
t59.81
t890.88
t75.02
t106.86
t21 .94
t15.07
t2.25
t33.77
t1 .34
t3.18
Government Finance Statistics Yearbook 2002
9·13 Econ. Affairs & Services .................. . 9 Fuel & Energy ... . .... . ........................... .
10 Agric.,Forestry,Fishing,Hunt. ........... . 1 1 Mining, Manufc.& Construct.. .......... . 1 2 Transportation & Communication . . . 1 3 Oth. Econ. Affairs & Serv . ............... . 14 Other Expenditures .......................... . .
II 1 3 5
Ill
Table E. Financing by Type of Debt Instrument Budgetary Central Government
Financing ( = D. I) .............................. ..
Domestic Financing ( = D.I I) ............ . Long-term Bonds ..... . . . . . . . . . . . . . . . . . . . . . . . . . . . Long-term Loans n.e.c . . ................... . Other Domestic Liabilities .............. ..
Financing Abroad ( = D.II I) .............. .
Table St. State, Region or Province Govts.
A. Revenue and Grants I Total Revenue & Grants( I I +VII) .. .. II Total Revenue (Il l +VI) .................. .. I l l Current Revenue (IV+ V) ................ .
IV Tax Revenue ( 1 -7) ................ ............ . Tax on Inc., Profits,Cap.Gains . . . ... . . .
1.1 Individual .... .... ...................................... . 4 Taxes on Property ............................. . 5 Dom. Taxes on Goods & Serv . . ..... . 3,6, 7 Other Taxes ...................... . ................ .. V Nontax Revenue (8-12) .. . . . ............. .. 8 Entrepren. & Property Income ...... .. 9,10 Fees, Sales, Fines ........................... .. 1 2 Other Nontax Revenue ................ . .. . .
VI Capital Revenue ................................ . VII Grants . . . . . . ................ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18 From Other Levels of Nat. Govt . ... .
B. Expenditure by Function Total Expenditure ( = C.II) ............... ..
1 General Public Services .................. .. 2 Defense ......................... ... ................... . 3 Public Order and Safety .................. .. 4 Education ...................................... . ... . . . . 5 Health .... . . ................................... . . . . . .. .. . . 6 Social Security & Welfare ................ . 7 Housing & Commun. Amenities . . . . .. 8 Recr.,Cultr.,Relig.Affrs . . . . . . . . . . . . . . . . . . . . . .. 9 Fuel and Energy ......... . . . . . . ... .............. . 10 Agricult.,Forestry,Fish.,Hunt. ........... . 1 1 Mining, Manufc., & Construct. .. ...... . 1 2 Transportation & Communication .. . 1 3 Oth. Econ. Affairs & Serv . . .............. . 1 4 Other Expenditures ........................... .
C. Expenditure and Lending minus Repayments by Economic Type Tot.Exp.& Lend-Repay.( l l + V) ........ .
II Total Expenditure (I I I + IV) .............. .. Ill Current Expenditure ( 1 -3) ................ . IV Capital Expenditure (4-7) ... . . . . . . . . . . .. .. V Lending minus Repayments .......... ..
S.1 1 DEFICIT /SURPLUS (A.I-C.I) .......... .
II Ill
D. Financing by Type of Debt Holder Financing ( 1 1+ 1 1 1 ) ........ ....................... .
Domestic Financing ( 1 -4) ................ . Financing Abroad .............................. .
1990
74.22 17.61 10.09 23.92 8.63
13.97 64.84
36.05
21.32 1 1 .46 1 1 .45 -1.59
14.73
2002 Government Finance Statistics Yearbook
1991
78.73 20.76 12.05 23.94 6.15
1 5.83 64.42
49.17
34.44 17.97 18.90 -2.43
14.73
1992
74.88 20.96 12.31 28.19
3.95 9.47
73.76
58.88
41 .95 20.29 21 .66
16.93
1 993 1994 1 995 1 996
Billions of Yuan/ Year Ending December 3 1
81.81 14.23 15.93 40.16
2.38 9.1 1
64.13
70.74
41.68 20.20 21.48
29.06
69.48 1 1 .06 18.90 1 6.98
1 .77 20.77
t268.14
86.52
79.49 79.49
7.03
79.82 7.66
20.36 13.73 2.84
35.23 288.37
102.12
100.92
1 .20
597.62 344.33 344.33 290.86
54.70 13.13 9.99
222.77 3.40
53.47 13.98 25.14 14.35
253.29 253.29
581.37 88.39
.40 31.31
100.39 33.40 1 1 .97 42.83 13.50 1 1 .06 59.22 21 .74
3.13 102.36 61 .69
583.26 581.37
1 .89
14.36
-14.36 -14.36
84.86 1 0.67 24.83 14.96 2.83
31.57 316.98
107.81
98.74
9.07
682.27 410.02 410.02 353.65
67.70 19.29 12.74
264.62 8.59
56.37 15.12 34.46 6.79
272.25 272.25
677.54 100.86
.50 40.57
1 1 9.63 39.17 18.43 51.49 14.91 1 0.34 79.15 23.52 4.74
1 1 3.85 60.38
679.1 7 677.54
1 .63
3.10
-3.10 -3.10
China,P.R.: Mainland 924
1997
1 02.38 1 1 .00 35.90 1 7.35 2.71
35.42 338.90
109.07
102.57 102.57
6.50
739.14 453.47 447.75 397.20
89.00 25.98 15.63
286.1 6 6.41
50.55 9.52
37.43 3.60 5.72
285.67 285.67
742.56 1 1 2.31
.61 46. 19
121 .65 44.69 33.02 51 .88 18.08 4.13
84.12 26.56
4.67 134.29 60.38
742.56 742.56
-3.42
3.42 3.42
1998
127.93 13.95 52.65 17.81 1 1 .53 31 .99
410.82
1 74.47
169.82 1 69.82
4.65
856.35 524.1 2 524.1 2 451.14
96.81 33.82 21 .87
326.64 5.82
72.98 1 1 .47 49.66 1 1 .85
332.22 332.15
852.93 1 1 2.31
.61 57.94
141 .21 48.39 57.63 56.45 20.94
5.13 101 .71 28.75 6.77
155.30 59.71
852.85 852.93
-.08
3.50
-3.50
1999
t158.82 t15.88 t69.56 t20.75
t13.78 t38.85
t472.63
t240.98
t245.88 t245.88
tt-
t-4.90
t1 , 167.28 t758.59 t758.49 t676.69
t1 16.58 t41.28 t27.93
t350.14
t6.71 t81.80
t13.85
t55.88 t12.07
t.10 t408.69 t408.66
t1 , 154.67 t130.12
t.78 t68.1 1
t161 . 16
t52.58 t258.39 t65.36 t22.92
t7.17
t1 1 8.61 t27.05
t10.87 t169.91
t61 .64
t1,1 54.63 t1 ,1 54.67
t-.04
t12.65
t-12.65
99
China,P .R.:Macao 546
1996 1997
Summary Table Consolidated Central Government
Total Revenue and Grants (A. I) . . . . . 9,232.1 10,696.8 2 Total Revenue (A. II) . . . . . . . . . . . . . . . . . . . . . . . . . . 9,229.3 10,696.5 3 Current Revenue (A.III) . . . . . . . . . . . . . . . . . . . . . 9,130.2 10,660.1 3.1 Tax (A.IV) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,534.7 9,284.1 3.2 Nontax (A.V) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,595.5 1 ,376.1 4 Capital Revenue (A. VI) . . . . . . . . . . . . . . . . . . . . . 99.1 36.4 5 Grants (A. VII) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.8 .3
5.1 Curr.(A1 7 . 1 +A1 8. 1 + A 1 9. 1 ) . . . . . . . . . . . 2.8 .3 5.2 Cap.(A 1 7.2 +A1 8.2 +A1 9.2) ............
6 Total Exp.& Lend-Repay(C.I) ....... . . . 9,103.6 9,770.2 7 Total Expenditure (C.II) . . . . . . . . . . . . ..... .... 8,476.5 9,248.3 8 Current Expenditure (C. I l l) ... . . . . . . . . . . . . 6,666.4 7,305.1 9 Capital Expenditure (C.IV) ... . . . . . . . . . . . . . 1,810.1 1 ,943.2 1 0 Lending minus Repay (C.V) .. . . . . . . . . . . . 627.1 522.0
1 1 Overall Deficit/Surplus ( 1 -6) . . . . . . . . . . .. 128.5 926.6
1 2 Financing (D.I o r E. l) (=- 1 1 ) . . . . . . . . . . . 13 Abroad (D.II I or E. I l l ) . . . . . . . . . . . . . . . . . . . . . . . . . 14 Domestic (D.II or E. l l) . . . . . . . . . . . . . . . . . . . . . . . .
Summary Table Budgetary Central Government
Total Revenue and Grants (A. I) . . . . . 8,569.3 1 0,072.8 2 Total Revenue (A. II) ... .... .. . .. . . . . . . . . .. .. . . 8,542.2 10,062.7 3 Current Revenue (A.III) .. . . . . . . . . . . . . . . . . . . . 8,507.5 1 0,056.3 3.1 Tax (A.IV) . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . 7,345.8 9,097.1 3.2 Nontax (A.V) . . . . . . . . .... . ... . . . . .. . .. .. . . . . . . .. . . . . . 1 , 161 .7 959.2 4 Capital Revenue (A. VI) . . . . . . . . . . . . . . . . . . . . . 34.7 6.5 5 Grants (A. VII) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27.1 10.0 5.1 Curr.(A1 7 . 1 +A1 8 . 1 + A 1 9. 1 ) . . . . . . . . . . . 27.1 10.0 6 Total Exp.& Lend-Repay(C.I) .......... 8,539.4 9,712.9 7 Total Expenditure (C. II) . . . . . . . . . . . . . . . . . . . . . 7,940.4 9,227.8 8 Current Expenditure (C.III) . . . . . . . . . . . . . . . 6,293.6 7,417.4 9 Capital Expenditure (C.IV) .. . . . . . . . ... .. . . 1 ,646.8 1 ,810.4 1 0 Lending minus Repay (C.V) .. . . . . . . . . . . . 599.0 485.1 1 1 Overall Deficit/Surplus ( 1 -6) . . . ... . ..... 30.0 359.9
Summary Table Central Govt • Soc. Security Funds
Total Revenue and Grants (A. I) . . . . . 172.1 1 64.8 2 Total Revenue (A. II) . . . . . . . . . . . . . . . . . . . . . . . . . . 87.4 79.3 3 Current Revenue (A.III) . . . . . . . . . . . . . . . . . . . . . 87.4 79.3 3.1 Tax (A.IV) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45.7 43.9 3.2 Nontax (A.V) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41.8 35.4 5 Grants (A. VII) . . . . . . . . . . . . . . . . . . . . ........... . . . . . . . 84.7 85.5 5.1 Curr.(A1 7 . 1 +A18 . 1 + A 1 9 . 1 ) . . . . . . . . . . . 84.7 85.5 6 Total Exp.& Lend-Repay(C.I) ..... . . . . . 127.5 108.1 7 Total Expenditure (C. II) . . . . . . . . . . . . . . . . . . . . . 127.5 108.1 8 Current Expenditure (C.III) . . . . . . . . . . . . . . . 88.0 107.4 9 Capital Expenditure (C.IV) . . . . . . . . ........ 39.4 .6 1 1 Overall Deficit/Surplus ( 1 -6) . . . . . . . . . . . . 44.7 56.7
Summary Table Central Govt. Extrabudg. Accts
Total Revenue and Grants (A. I) .. . . . 2,31 9.4 3,090.3 2 Total Revenue (A. I I ) .. · · · · · · · · · · · · · · · · ·· · · · · · 602.3 557.2 3 Current Revenue (A.III) . . . . . . . 537.9 527.3 3. 1 Tax (A.IV) .. . . • • • . • • • • • • . . • • • • • • . . . . . . • . . . . . . . . . . . • . . . 145.9 145.8 3.2 Nontax (A.V) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . 392.0 381.5 4 Capital Revenue (A.VI) . . . . . . . . . . . . . . . . . . . . . 64.4 29.9 5 Grants (A.VII) . . . . . . . . . . . . . . . . . . . . .... ... .. .. . . . . . . 1 ,717.1 2,533.1 5.1 Curr.(A 1 7 . 1 +A1 8.1 +A1 9 . 1 ) . . . . . . . . . . . 1 ,650.1 2,388.3 6 Total Exp.& Lend-Repay(C.I) . . . . . . . . . . 2,265.6 2,580.3 7 Total Expenditure (C. II) . . . . . . . . . . . . . . . . . . . . . 2,237.4 2,543.4
1 00
1998 1 999 2000 2001
Millions of Patacas/ Year Ending December 3 1
9,780.6 9,780.5 9,668.0 7,762.2 1 ,925.8
92.5 .2 .2
10,265.7 9,780.5 7,847.9 1 ,932.6
485.2
-485.1
8,882.8 8,882.3 8,869.3 7,516.1 1 ,353.2
13.0 .5 .5
10,410.5 9,967.1 8,149.3 1,817.9
443.4 -1 ,527.7
281.8 193.3 193.3 49.4
143.9 88.5 88.5
130.2 130.2 129.2
1 .0 151 .6
3,513.1 705.7 626.2 197.5 428.7
79.5 2,807.4 2,732.6 2,622.1 2,580.3
10,447.0 9,556.5 10,889.5
10,447.0 9,556.5 10,889.5
10,329.0 9,490.1 10,840.1
7,439.9 8,1 55.2 9,075.9
2,889.1 1 ,334.9 1 ,764.2
1 1 8.0 66.4 49.4 .1 .1
.1 . 1
1 0,942.0 8,737.0 9,380.6
10,773.5 8,709.2 9,365.0
8,860.1 7,833.4 8,419.7
1 ,913.5 875.9 945.3
168.5 27.8 15.5
-495.0 819.5 1 ,509.0
9,450.2 8,505.1 9,810.4 9,395.1 8,505.1 9,805.6 9,382.0 8,497.6 9,804.6 7,040.7 7,703.0 8,652.3 2,341 .3 794.6 1 , 152.3
13.1 7.5 1 .0 55.1 4.8 55.1 4.8
9,543.8 8,497.3 9,389.5 9,399.8 8,501.7 9,392.4 7,650.2 7,716.5 8,537.2 1 ,749.6 785.2 855.2
1 44.0 -4.4 -2.9 -93.6 7.8 420.9
239.9 202.3 297.7 158.2 105.7 96.6 1 58.2 105.7 96.6 71 .6 72.7 75.2 86.5 33.1 21.4 81 .8 96.6 201.1 81.8 96.6 201 .1
1 64.6 219.9 240.1 164.6 219.9 240.1 164.4 21 9.7 239.8
.2 .2 .3 75.3 -17.6 57.5
2,521.0 3,703.3 4,1 1 5.1 897.3 947.6 987.4 792.4 888.6 938.9 331.1 381.5 348.4 461.3 507.2 590.6 104.9 59.0 48.4
1 ,623.6 2,755.7 3,127.7 1 ,539.5 2,662.5 3,063.4 2,997.7 2,874.0 3,084.5 2,973.2 2,841 .9 3,066.1
Government Finance Statistics Yearbook 2002
8 9 1 1
Current Expenditure (C.III) . . . . . . ........ . Capital Expenditure (C.IV) ............... . Overall Deficit/Surplus (1 -6) ........... .
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants(II +VII) ... .
I I Total Revenue ( I l l+ VI) ...... . . . . . . . . . . . . . . .
Ill Current Revenue (IV+ V) ........... . . . . . .
IV Tax Revenue .... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax on lnc.,Profits, Cap.Gains ........ .
1.1 Individual .............................................. . 1 .2 Corporate ............................................. .
2 Social Security Contributions ....... . . . . 2.1 Employees .. . . . . . .................................... . 2.2 Employers .......................................... ..
3 Taxes on Payroll & Work Force ..... .
4 Taxes on Property ..................... ........ . 4.1 Recur. Taxes on lmmov. Prop . . ..... .
4.3 Estate, Inheritance & Gift Taxes ... . 4.4 Taxes-Financ.& Cap.Transact. ....... .
5 Dom. Taxes on Goods & Serv . ...... . 5.2 Excises .. . . . ............................................ . 5.4 Taxes on Specific Serv . . ...... . . . . . . . . . . . . .
6 Taxes-Internal I Trade, Transac . . .. .
7
v 8 9 10 1 2
V I 13 1 5 1 6
Other Taxes .................................... .... .
Nontax Revenue ................................ . Entrepren. & Property Income ... . . . . . Adm. Fees,Chges, Nonind.Sales . . . . . . . Fines and Forfeits ... . . . . . . . . . . . . . . . . . . . . . . . . . . . Other Nontax Revenue .................... .
Capital Revenue .... ............... . . . .......... . Sales of Fixed Capital Assets ........ . Sales of Land & lntang. Assets ..... . Cap. Transf.fr.Nongov1.Sources ...... .
VII Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17 From Abroad ....................................... . 17.1 Current .................. ........................... .... . 18 From Other Levels of Nat. Gov1 . . .. . 18.1 Current ................................................. .
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( = C.II) ................ . 1 General Public Services ............... . . . . . 2 Defense .............................................. .. 3 Public Order & Safety ....................... . 4 Education ..... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 5 Health ... . . . . . . . . . . . .. ..................... .............. . 6 Social Security & Welfare ................ . 7 Housing & Commun. Amenities ..... . 8 Recr.,Cultr.,Relig.Affrs . . . . . . . . . . . . . . . . . . . . . . .
9-13 Econ. Affairs & Services .............. . . . . . 9 Fuel & Energy .................................... . 10 Agric.,Forestry,Fishing,Hunt. ........... . 1 1 Mining, Manufc.& Construct... ......... . 1 2 Transportation & Communication . . . 1 3 Oth. Econ. Affairs & Serv . . ... . . . . . . . . . . . . 1 4 Other Expenditures .. . . . . . . . . . . . . . ............ .
of which: Interest Payments ......... .
2002 Government Finance Statistics Yearbook
1 996
2,046.6 1 90.8 53.8
9,232.1
9,229.3
9,130.2
7,534.7 851.0 292.2 558.9
43.0 1 2.8 30.3
499.5 162.9 10.9
325.7
5,913.5 387.7
5,492.5
227.7
1 ,595.5 914.9 501.5 41.6
137.5
99.1 87.2 1 1 .0
1 .0
2.8 .3 .3
2.5 2.5
8,476.5 1 ,852.7
1 , 162.7 1 ,283.9
997.0 380.5 107.9 626.6
1 ,323.3
332.3 991.0 741.9
4.0
1997
2,266.5 276.9 510.0
10,696.8
1 0,696.5
1 0,660.1
9,284.1 884.7 308.6 576.2
41.2 12.5 28.7
550.7 1 99.0
7.4 344.3
7,593.7 346.7
7,206.3
21 3.8
1 ,376.1 730.9 506.0 32.6
106.6
36.4 30.0 4.0 2.4
.3
.3
.3
.1
.1
9,248.3 2,025.5
1 ,274.5 1 ,493.5 1 , 178.3
381.8 1 09.0 634.2
1 ,324.7
320.4 1 ,004.2
826.8 .2
1998 1999
China,P .R.:Macao 546
2000 2001
Millions of Patacas/ Year Ending December 3 1
2,391.7 188.6 891.0
9,780.6
9,780.5
9,688.0
7,762.2 932.1 296.6 635.6
48.6 14.1 34.6
504.5 230.4
13.3 260.7
6,062.8 284.9
5,737.4
214.1
1 ,925.8 1 ,149.9
497.7 41.4
236.8
92.5 86.9 3.0 2.6
.2
.1
.1
9,780.5 2,123.3
1 ,343.5 1 ,525.2 1 , 163.3
398.5 177.1 865.0
1 ,337.2
163.0 1 , 174.3
847.4 1 . 1
2,725.3 247.9
-476.7
10,447.0
10,447.0
10,329.0
7,439.9 878.9 293.1 585.8
68.0
20.6
47.5
620.2 260.2
13.4 346.6
5,633.8 275.5
5,319.4
238.9
2,889.1 2,212.2
495.0 40.2
141 .8
1 1 8.0 109.1
1 .4 7.5
.1
.1
.1
10,773.5 2,907.2
1 ,346.0 1 ,481.2 1 ,305.9
846.4 1 78.8 587.2
1 ,233.6
133.8 1 ,099.8
887.4
2,658.1 183.7 829.3
9,556.5
9,556.5
9,490.1
8,155.2 731.5 288.3 443.2
70.7 20.6 50.1
534.8 275.6
8.0 251.2
6,613.4 343.5
6,232.2
204.8
1 ,334.9 660.2 516.2 37.8
120.7
66.4 54.8 1 . 1
10.5
8,709.2 1 ,943.4
1 ,502.7 1 ,429.4 1 , 178.6
856.0 201.0 536.4
981.6
48.0 933.6 80.3
2,91 1 .9 154.1
1 ,030.6
10,889.5
10,889.5
1 0,840.1
9,075.9 822.6 301.1 521.5
75.2 22.1 53.2
432.1 301.6
4.3 1 26.2
7,313.0 428.0
6,846.3
433.0
1 ,764.2 975.3 607.5 47.0
134.4
49.4 49.2
.2
.1
.1
.1
9,365.0 2,1 89.0
1 ,598.3 1 ,540.8 1 , 1 96.2
903.2 1 77.7 639.2
1 ,039.9
85.6 954.3 80.8
1 01
China,P .R.:Macao 546
II
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay(II +V) ......... .
Total Expenditure (I I I + IV) ............... .
Ill Current Expenditure .......................... . 1 Expenditure on Goods & Serv . . ... . . . 1.1 Wages and Salaries .......................... . 1 .2 Employer Contributions ......... ........... . 1 .3 Other Purch.of Goods & Serv . . ...... . 2 Interest Payments ............................. . 3 Subsidies & Oth. Curr. Trans! . . ... .. . . 3.1 Subsidies ..... ....... ........... .. . . ..... . . . . . ........ . 3.2 Transf.to Oth.Lev.Nat.Govt . . ........ .. . . 3.3-4 Transf.to Nonpft.lnst.& Houshld . . . . . 3.5 Transfers Abroad ............. ......... . . ....... .
IV Capital Expenditure .. . . . . . . . . . . . .............. . 4 Acquis. of Fixed Cap. Assets ......... . 7 Capital Transfers ............................... . 7.1 Domestic ......... ............... ...................... . 7.2 Abroad ... . . . . . . . . . . . . . . . . . . .. .. . . . . . . . ................ .
V Lending minus Repayments ........... . 8 Domestic . . . . . . . . . . . . . . . . . . . . . . . ....................... . 8.2 To Nonfin. Pub. Ent. .... . . . .. ..... .... ....... . 8.3-4 To Financial Ins!. & Other ............... .
II Ill IV 5 v 8 9,10 1 2 VI VII 18
1 4 5 6 7 8 13 1 4
I I Ill 1 1 .1-2 1 .3 3 IV 4,5,6 v
5.1 1
1 02
Table L. Local Governments
A. Revenue and Grants Total Revenue & Grants( I I+ VII) ... . Total Revenue ( I l l + VI) ................... . Current Revenue (IV+ V) ................ . Tax Revenue ( 1 -7 ) . . . . . . . . . . . ................. . Dom. Taxes on Goods & Serv . . ..... . Nontax Revenue (8-1 2) . . . . . . . . . . . . . . . . . . . . Entrepren. & Property Income ....... . Fees, Sales, Fines . . . . . . . .......... ........... . Other Nontax Revenue .................... . Capital Revenue ................................ . Grants .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . ......... . From Other Levels of Nat. Govt . ... .
B. Expenditure by Function Total Expenditure ( = C.I I) ................ . General Public Services .. . . . .............. . Education .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ......... . Health .... . . . . . . . . ....................................... . Social Security & Welfare ................ . Housing & Commun. Amenities ..... . Recr.,Cultr. ,Relig.Affrs . .. . . . . . . . . . . . . . . . . . . . . Oth. Econ. Affairs & Serv . . .............. . Other Expenditures .............. ... .......... .
C. Expenditure and Lending minus Repayments by Economic Type Tot.Exp.& Lend-Repay.(II + V) ........ . Total Expenditure ( I l l+ IV) ............... . Current Expenditure ( 1 -3) ................ . Expenditure on Goods & Serv . ...... . Wages & Sal.& Emplr.Contrib . ....... . Other Purch.of Goods & Serv . . ...... . Subsidies & Other Curr. Trans! . ..... . Capital Expenditure (4-7) . . . . . . . . . . . . . . . . . Stocks, Land, Fixed Cap. Assets .. . Lending minus Repayments .......... . .
DEFICIT /SURPLUS (A. I-C. I) .... ...... .
1996
9,103.6
8,476.5
6,666.4 5,437.2 3,708.2
283.8 1 ,445.2
4.0 1 ,225.2
1 1 7.4 404.6 683.3
19.9
1 ,810.1 1 ,353.3
456.8 1 83.7 273.1
627.1 627.1 599.0
28.2
666.7 264.1 259.6
88.8 88.8
1 70.8 21.3
1 45.6 3.9 4.5
404.6 404.6
750.2 521.7
.1 4.7
25.7 51.7 92.1 48.1 6.1
771.7 750.2 662.2 654.6 398.4 256.2
7.6 88.0 88.0 2 1 .5
-103.0
1997
9,770.2
9,248.3
7,305.1 5,931.0 4,120.9
278.6 1 ,531.6
.2 1 ,373.9
106.9 414.1 809.1 43.8
1 ,943.2 1 ,499.7
443.5 136.1 307.4
522.0 522.0 485.1 36.9
652.2 238.1 228.9 103.5 1 03.5 125.5
15.3 96.7 13.5 9.2
414.1 414.1
697.1 534.0
. 1 3.7
25.7 31.0 77.2 1 5.3 10.2
696.6 697.1 642.9 636.8 424.6 212.2
6.1 54.2 54.2
-.5
-44.4
1998 1999 2000 2001
Millions of Patacas/ Year Ending December 3 1
10,265.7
9,780.5
7,847.9 6,314.9 4,304.7
317.0 1 ,693.2
1 . 1 1 ,532.0
97.0 480.2 910.4 44.4
1 ,932.6 1 ,633.3
299.3 59.5
239.8
485.2 485.2 443.4 41.8
798.8 318.6 314.3 1 12.2 1 12.2 202.1 20.4
1 76.2 5.4 4.3
480.2 480.2
771 . 1 549.2
. 1 3.8
27.1 95.1 62.2 22.4 1 1 .3
771.0 771 . 1 663.4 656.0 434.1 221.9
7.4 107.7 107.7
-.1
27.9
10,942.0
10,773.5
8,860.1 6,895.1 4,191.0
364.5 2,339.6
1 ,965.0 231.3 472.0
1 ,218.3 43.5
1 ,913.5 1 , 1 86.9
726.5 259.8 466.8
168.5 168.5 1 44.0 24.5
775.6 303.6 301.2 1 70.5 1 70.5 130.7
15.6 1 07.3
7.9 2.4
472.0 472.0
733.4 570.3
.6 38.5 16.2 76.8 19.7 1 1 .2
733.4 733.4 693.0 684.8 437.9 246.9
8.2 40.4 40.4
42.2
8,737.0
8,709.2
7,833.4 6,062.1 4,019.8
386.5 1 ,655.7
1 ,771.3 224.2 379.9
1 , 153.2 1 4.0
875.9 8 19.0
56.9 56.9
27.8 27.8 -4.4 32.2
633.6 253.7 251.2 1 17.8 1 1 7.8 133.4 1 1 .8
1 1 3.6 8.0 2.5
379.9 379.9
675.8 564.7
.5 39.0 1 1 .0 42.7
9.3 8.6
675.8 675.8 656.5 650.8 434.7 216.1
5.7 1 9.3 19.3
-42.1
9,380.6
9,365.0
8,419.7 6,276.7 4,145.8
400.6 1 ,730.3
2,143.0 243.4 626.5
1 ,254.4 18.7
945.3 893.4
51 .9 51.9
.1
15.5 15.5 -2.9 18.4
892.7 266.2 264.2 124.8 124.8 139.4
9.2 120.2
10.0 2.0
626.5 626.5
663.1 575.9
.4 41.1 9.5
28.3 3.8 4.0
663.0 663.1 648.4 642.7 441.4 201.3
5.7 14.6 14.6
229.6
Government Finance Statistics Yearbook 2002
Summary Table Budgetary Central Government
1 Total Revenue and Grants (A. I) .... . 2 Total Revenue (A. II) ......................... . 3 Current Revenue (A.III) .................... . 3.1 Tax (A.IV) ............................................ . 3.2 Nontax (A.V) ...... ................................. . 4 Capital Revenue (A. VI) .................... . 5 Grants (A. VII) ..................................... . 5.1 Curr.(A17.1 +A1 8. 1 +A19. 1 ) .......... . 5.2 Cap.(A1 7.2 +A1 8.2+A1 9.2) ........ ... .
6 Total Exp.& Lend-Repay(C.I) ......... . 7 Total Expenditure (C.II) .................... . 8 Current Expenditure (C.III) .............. . 9 Capital Expenditure (C.IV) ............... . 10 Lending minus Repay (C.V) ............ .
1 1 Overall Deficit/Surplus (1 ·6) ........... .
1 2 Financing (D.I o r E.l) ( = ·1 1 ) .......... . 1 3 Abroad (D.III o r E . I l l) ........................ . 14 Domestic (D.II or E.ll) ............... ........ .
1 5 Memorandum Item:
Govt. Debt End Period (F.I) ............ .
Table A. Revenue and Grants Budgetary Central Government
Total Revenue & Grants( I I+ VII) ... .
II Total Revenue ( I l l+ VI) .................... .
Ill Current Revenue (IV+ V) ................ .
IV Tax Revenue ...................................... . 1 Tax on lnc.,Profits, Cap.Gains ........ .
1.1 Individual. .............................. ............... . 1.2 Corporate ............................................. .
2
3
4
Social Security Contributions .......... .
Taxes on Payroll & Work Force ..... .
Taxes on Property ............................. .
5 Dom. Taxes on Goods & Serv ....... . 5.1 Gen. Sales, Turnover or V.A.T ....... . 5.2 Excises ................................................. .
6 Taxes-Internal'! Trade, Transac ..... . 6.1 Import Duties ...................................... . 6.2 Export Duties ...................................... .
7 Other Taxes ........................................ .
V Nontax Revenue ................................ . 8 Entrepren. & Property Income ....... . 9 Adm.Fees,Chges,Nonind.Sales ...... . 10 Fines and Forfeits ............................. . 1 1 Contr.to Gov.Emp.Pens.& Welf.Fd. 1 2 Other Nontax Revenue ...... .............. .
VI 1 3
Capital Revenue ................................ . Sales of Fixed Capital Assets ........ .
VII Grants ................... . . . . . . . ......................... . 18 From Other Levels of Nat. Govt . ... . 18.1 Current ................................................. . 18.2 Capital ..... . .... . ....................................... .
2
Table B. Expenditure by Function Budgetary Central Government
Total Expenditure ( = C.II) ................ . General Public Services ................... . Defense ............ ........................ ........... .
1990
t3,205.1 t2.556.8 t2,556.8 t2,072.3
t484.5 t
t648.3 t648.1
t.2
t2,409.4 t2,342.9 t1 ,822.7
t520.2 t66.5
t795.7
t-795.7
t3,205.1
t2,556.8
t2,556.8
t2,072.3 t753.7
t
t
t-
t776.8 t629.0 t141.3
t507.7 t465.9
t41.8
t34.1
t484.5 t365.2
tt20.4
t4.8 t94.1
tt-
t648.3 t.3 t.1 t.2
t2,342.9 t286.0 t216.3
2002 Government Finance Statistics Yearbook
1991
3,679.9 3,653.9 3,653.9 3,134.3
519.6
26.0 26.0
3,013.6 3,01 1 .0 2,433.5
577.5 2.6
666.3
-%6.3
3,679.9
3,653.9
3,653.9
3,134.3 1 ,526.3
1 ,094.5 901 . 1 1 86.5
473.2 424.0
49.2
40.3
51 9.6 202.2
.7 48.1 4.9
263.7
26.0 .4 .4
3,01 1 .0 516.6 239.7
1 992
4,586.0 4,536.6 4,536.6 4,105.5
431.1
49.4 40.2
9.2
5,218.8 5,093.9 3,589.6 1 ,504.3
124.9
-632.8
632.8
4,586.0
4,536.6
4,536.6
4,105.5 1 ,997.2
1 ,652.5 1 ,388.7
256.3
399.1 399.1
56.7
431.1 187.3
10.4 98.9 37.7 96.8
49.4 1 9.5 10.3 9.2
5,093.9 628.3 369.1
1993 1994 1995 1996
Billions of Pesos/ Year Ending December 3 1
6,495.5 6,433.4 6,430.0 5,630.2
799.8 3.4
62.1 62.1
6,733.7 6,309.4 5,201.5 1,107.9
424.3
-238.2
238.2
6,495.5
6,433.4
6,430.0
5,630.2 2,395.0
2,673.4 2,341.3
326.9
543.2 543.2
18.6
799.8 459.9
100.1 63.7
176.1
3.4 3.4
62.1 32.5 32.5
6,309.4 944.8 547.8
t7,701 .0 t7.701 .0 t7,701.0 t6.732.0
t969.0 tttt-
t8,628.0 t8,499.0 t6,329.0 t2.170.0
t129.0
t-927.0
t927.0 t120.0 t807.0
t8,512.0
t7,701 .0
t7.701.0
t7,701.0
t6,732.0 t2,813.0
t152.0 t2,661.0
t-
t
t
t3.175.0 t2,769.0
t406.0
t721.0 t721.0
t-
t23.0
t969.0 t620.0
ttt-
t349.0
tt-
tttt-
t8,499.0 t591.0
t1 ,309.0
9,524.0 9,524.0 9,524.0 8,186.0 1 ,338.0
1 1 ,463.0 1 1 ,290.0 8,479.0 2,81 1 .0
173.0
-1 ,939.0
1 ,939.0 223.0
1 ,716.0
1 1 ,410.0
9,524.0
9,524.0
9,524.0
8,186.0 3,394.0
187.0 3,207.0
3,894.0 3,428.0
466.0
880.0 880.0
18.0
1 ,338.0 859.0
479.0
1 1 ,290.0 856.0
1 ,651.0
12,048.0 1 2,048.0 12,048.0 10,1 71.0
1 ,877.0
15,782.0 15,363.0 1 1 ,495.0 3,868.0
419.0
-3,734.0
3,734.0 1 ,080.0 2,654.0
14,471.0
12,Q48.0
12,048.0
12,048.0
10,171.0 3,856.0
224.0 3,632.0
5,377.0 4,740.0
637.0
913.0 913.0
25.0
1 ,877.0 1 , 145.0
732.0
1 5,363.0 1 ,070.0 2,145.0
1997
15,283.0 15,283.0 15,283.0 1 3, 148.0 2,135.0
19,787.0 19,584.0 14,472.0 5,1 1 2.0
203.0
-4,504.0
4,504.0 1 ,084.0 3,420.0
21 ,615.0
15,283.0
15,283.0
1 5,283.0
13,148.0 5,341 .0
267.0 5,074.0
6,547.0 5,837.0
636.0
1 ,241.0 1 ,241.0
1 9.0
2,135.0 1 ,354.0
781.0
1 9,584.0 1 ,819.0 2,768.0
Colombia 233
1998
16,592.0 16,592.0 1 6,592.0 1 4,826.0 1 ,766.0
23,821.0 23,492.0 18,731.0 4,761.0
329.0
-7,229.0
7,229.0 2,701.0 4,528.0
31 ,060.0
16,592.0
16,592.0
16,592.0
14,826.0 6,109.0
305.0 5,804.0
7,048.0 6,406.0
642.0
1 ,647.0 1 ,647.0
22.0
1 ,766.0 1 , 198.0
568.0
23,492.0 1 ,431.0 3,420.0
1999
18,760.0 18,760.0 18,760.0 16,067.0 2,693.0
29,406.0 28,536.0 22,219.0
6,317.0 870.0
-10,646.0
10,646.0 3,245.0 7,401.0
44,410.0
18,760.0
18,760.0
18,760.0
16,067.0 6,409.0
320.0 6,089.0
881.0
7,376.0 6,669.0
707.0
1 ,373.0 1 ,373.0
28.0
2,693.0 2,058.0
635.0
28,536.0 1 ,702.0 3,792.0
1 03
Colombia 233
3 Public Order & Safety ....................... . 4 Education ............................................. . 5 Health ............ . . . . . . ................................. . 6 Social Security & Welfare ................ . 7 Housing & Commun. Amenities ..... . 8 Recr.,Cultr. ,Relig.Affrs . . . . . . . ............... .
9-13 Econ. Affairs & Services .................. . 9 Fuel & Energy .................................... . 10 Agric.,Forestry,Fishing,Hunt. ........... . 1 1 Mining, Manufc.& Construct... ......... . 1 2 Transportation & Communication .. . 1 3 Oth. Econ. Affairs & Serv . . .............. . 1 4 Other Expenditures ........................... .
of which: Interest Payments ..... . . . . .
Adjustment to Total Expenditure ... .
1 990
t269.1 t450.5 t136.0 t153.0 t34.8 t22.6
t510.4 t38.2
t146.5 t19.9
t149.9 t155.8 t264.4 t230.3
t-
Table C. Expenditure and Lending minus Repayments by Economic Type Budgetary Central Government
Tot.Exp.& Lend-Repay( I I + V) ......... .
II Total Expenditure (I I I + IV) .. . . . . . . . . . . . . . .
I l l Current Expenditure .......................... . Expenditure on Goods & Serv . ...... .
1 .1 Wages and Salaries ................... . . . . . . . . 1.2 Employer Contributions .................... . 1.3 Other Purch.of Goods & Serv . ....... . 2 Interest Payments .......................... . . . . 3 Subsidies & Oth. Curr. Trans! . ....... . 3.1 Subsidies .. . . . . . . . ................ .................... . 3.2 Transf.to Oth.Lev.Nat.Govt . .. . . . . . . . . . . . 3.3-4 Transf.to Nonpft.lnst.& Houshld . . .. . 3.5 Transfers Abroad ............. . . . . .. ...... ...... .
IV Capital Expenditure .......... . . . . . . . . . . . . . . . . . . 4 Acquis. of Fixed Cap. Assets ......... . 6 Purch. of Land & lntang. Assets .... . 7 Capital Transfers ........................ . . . . . . .. 7.1 Domestic ......... . ........... . . . . . . . .................. . 7.1 .1 To Other Levels of Nat. Govt .... ..... .
V Lending minus Repayments ........... . 8 Domestic .............................................. . 8.2 To Nonfin. Pub. Ent. .. . . . . . . . . . . . . . . . ........ .
II
2 3 4 5
I l l 6 7 8 9
I I
1 04
Table D. Financing by Type of Debt Holder Budgetary Central Government
Financing ( I I+ I l l ) ............. .................. .
Domestic Financing ..................... ..... . From Other General Government .. From Monetary Authorities .............. . From Deposit Money Banks ........... . Other Domestic Financing ....... ....... . Adjustments .. . . . . . . . . . . . . . . . . ...................... .
Financing Abroad ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . From lnternat'l Develop. Instil. ..... . . . From Foreign Governments ..... . . . . . . . . Other Borrowing Abroad .................. . Changes in Cash, Deposits, etc . .. . .
Table E. Financing by Type of Debt Instrument Budgetary Central Government
Financing ( = D.I) ............................... .
Domestic Financing ( = D.II) .......... . Long-term Bonds ............................... .
t2.409.4
t2,342.9
t1 .822.7 t604.3 t429.3 t41.5
t133.5 t230.3 t988.1 t681 .6 t248.5
t51.8 t6.2
t520.2 t96.4
t.3 t423.5 t423.5 t280.0
t66.5 t66.5
t-795.7
t-795.7
1991
350.6 564.4 1 77.8 234.7 50.3 1 6.9
489.5 36.6
130.2 13.6
209.7 99.4
370.5 324.1
3,013.6
3,01 1 .0
2,433.5 746.0 474.9
23.4 247.7 324.1
1 ,363.4 802.6 469.2
82.8 8.8
577.5 88.0
.6 488.9 488.9 363.4
2.6 2.6
-006.3
-S66.3
1992
524.3 874.3 243.9 468.4
56.7 19.4
1 ,423.3 703.3 168.8 16.0
409.7 125.5 486.3 430.9
5,218.8
5,093.9
3,589.6 1 , 108.2
710.9 33.6
363.7 430.9
2,050.5 1 ,260.8
720.5 65.9 3.3
1 ,504.3 1 69.1
1 ,335.2 1 ,335.2 1 , 1 84.5
1 24.9 1 24.9
632.8
632.8
1993 1994 1 995 1996 1997 1998 1999
Billions of Pesos/ Year Ending December 3 1
9 1 1 .7 1 ,200.0
341.2 493.5 88.1 30.0
1 ,010.1 108.1 250.2 22.6
409.6 219.7 742.1 673.0
6,733.7
6,309.4
5,201.5 1 ,836.5 1 , 197.3
103.9 535.3 673.0
2,692.0 1 ,651 . 1
909.9 126.9
4.1
1 , 107.9 242.2
9.2 856.5 856.5 679.7
424.3 424.3
238.2
238.2
t627.0 t1 ,903.0
t801 .0 t818.0 t499.0
t57.0
t1 ,079.0 t240.0 t166.0
t79.0 t529.0
t65.0 t780.0 t780.0
t35.0
t8,628.0
t8,499.0
t6,329.0 t2,233.0 t1 ,628.0
t605.0 t780.0
t3,316.0
t2,1 70.0 t1 ,339.0
tt831.0 t831.0 t831.0
t129.0 t129.0 t129.0
t927.0
t807.0 t579.0
tt353.0
t-125.0 t-
t120.0 t-128.0
t-28.0 t264.0 t12.0
t927.0
t807.0 t1 ,41 7.0
821.0 2,444.0 1 ,097.0 1 , 1 33.0
708.0 75.0
1 ,425.0 334.0 200.0 17 1 .0 647.0
73.0 1 ,036.0 1 ,036.0
44.0
1 1 ,463.0
1 1 ,290.0
8,479.0 2,804.0 2,072.0
732.0 1 ,036.0 4,639.0
2,8 1 1 .0 1 ,746.0
1 ,065.0 1 ,065.0 1 ,065.0
1 73.0 173.0 1 73.0
1 ,939.0
1 ,716.0 1 ,569.0
280.0 322.0
-455.0
223.0 7 1 .0
-34.0 1 ,382.0
-1 , 196.0
1 ,939.0
1 ,716.0 1 ,639.0
947.0 3,547.0 1 ,581.0 1 ,456.0
951.0 109.0
1 ,661.0 226.0 238.0 239.0 858.0 100.0
1 ,879.0 1 ,879.0
1 7.0
15,782.0
1 5,363.0
1 1 ,495.0 3,148.0 2,295.0
853.0 1 ,879.0 6,468.0
3,868.0 2,316.0
1 ,552.0 1 ,552.0 1 ,552.0
419.0 419.0 419.0
3,734.0
2,654.0 2, 15 1 .0
-44.0 375.0 1 72.0
1 ,080.0 100.0 -31 .0 922.0 89.0
3,734.0
2,654.0 2,095.0
1 , 1 57.0 4,357.0 2,006.0 1 ,668.0 1 ,236.0
1 36.0
2,1 1 3.0 346.0 381.0 185.0
1 ,092.0 109.0
2,485.0 2,485.0
-161.0
1 9,787.0
1 9,584.0
14,472.0 4,1 77.0 2,848.0
1 ,329.0 2,485.0 7,810.0
5,1 1 2.0 3,169.0
1 ,943.0 1 ,943.0 1 ,943.0
203.0 203.0 203.0
4,504.0
3,420.0 1 ,348.0
-61 .0 2,477.0 -375.0
31 .0
1 ,084.0 1 52.0 -39.0
2,885.0 -1,914.0
4,504.0
3,420.0 897.0
1 ,414.0 4,992.0 2,087.0 2,612.0 1 ,257.0
1 73.0
1 ,952.0 299.0 303.0 250.0 973.0 127.0
4,090.0 4,090.0
64.0
23,821.0
23,492.0
18,731.0 4,863.0 3,548.0
1 ,315.0 4,090.0 9,778.0
4,761.0 2,281.0
2,480.0 2,480.0 2,480.0
329.0 329.0 329.0
7,229.0
4,528.0 3,283.0
-61.0 1 ,025.0
233.0 48.0
2,701.0 509.0 -57.0
4,854.0 -2,605.0
7,229.0
4,528.0 -1 1 1 .0
1 ,742.0 5,789.0 2,654.0 3,452.0 1 ,897.0
237.0
1 ,931.0 423.0 306.0 290.0 839.0 73.0
5,026.0 5,026.0
314.0
29,406.0
28,536.0
22,219.0 5,402.0 4,106.0
1 ,296.0 5,026.0
1 1 ,791.0
6,317.0 2,255.0
4,062.0 4,062.0 3,141.0
870.0 870.0 870.0
10,646.0
7,401.0
7,401.0
3,245.0 1 ,231 .0
-44.0 732.0
1 ,326.0
10,646.0
7,401.0
Government Finance Statistics Yearbook 2002
1990
2 Short-term Bonds and Bills .............. 5 Other Domestic Liabilities ................ 6 Changes in Cash, Deposits, etc . ....
I l l Financing Abroad ( = D. Ill) ............... 7 Long-term Bonds ................................ 9 Long-term Loans n.e.c . ..................... 1 1 Other Foreign Liabilities ....................
1 2 Changes i n Cash, Deposits, etc . ....
Table F. Outstanding Debt Budgetary Central Government
(at End of Fiscal Year)
Total Debt ( 1 1+ 111) ..............................
II Domestic Debt ............. ....................... Ill Foreign Debt... . . . . . . . . . . . ..........................
2002 Government Finance Statistics Yearbook
1991 1992 1993 1994 1995 1996
Billions of Pesos/ Year Ending December 3 1
t-303.0 138.0 -64.0 t-597.0 -297.0 37.0
t290.0 236.0 586.0
t120.0 223.0 1 ,080.0 t133.0 402.0 1 ,395.0
t-26.0 1 ,017.0 -404.0
t-t13.0 -1,196.0 89.0
t8,512.0 1 1 ,410.0 14,471.0
t3,056.0 4,535.0 6,604.0
t5,456.0 6,875.0 7,867.0
Colombia 233
1997 1998 1999
2,757.0 4,329.0 493.0 -79.0 6,995.0
-727.0 389.0 406.0
1 ,084.0 2,701.0 3,245.0 898.0 2,1 30.0
2,100.0 3,1 76.0 1 ,91 9.0
-1,914.0 -2,605.0 1 ,326.0
21 ,615.0 31 ,060.0 44,410.0
10,750.0 1 4,889.0 21 ,898.0 10,865.0 1 6, 171 .0 22,512.0
1 05
Congo, Dem. Rep. of 636
1 994 1995 1996 1997 1998 1999 2000 2001
Billions of New Za'ires from 1 994 to 1 997; from 1 998 Onward, Millions of Congolese Francs/ Year Ending December 31
Summary Table Consolidated Central Government
1 Total Revenue and Grants (A. I) ..... t225 3,297 32,779 72,662 802 3,166 15,490 138,403 2 Total Revenue (A. II) .............. ............ t208 2,120 15,688 40,364 604 2,596 1 1 ,093 66,644 3 Current Revenue (A.III) .............. . ...... t208 2,120 15,688 40,364 604 2,596 1 1 ,093 66,644 3.1 Tax (A.IV) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . t184 1 ,955 13,787 32,430 534 1 ,793 1 0,270 61 ,420 3.2 Nontax (A.V) ............ . . . . . . . . . . . . . . . . . . . . . . . . . . . . t24 165 1 ,901 7,934 70 803 823 5,224 4 Capital Revenue (A. VI) ..................... t-5 Grants (A. VII) ... . . . . . . . . . . . ........................ t17 1 , 1 77 17,091 32,298 198 570 4,397 71 ,759 5.1 Curr.(A 1 7. 1 +A18. 1 +A19. 1 ) ........... t17 1 , 177 17,091 23,041 181 304 3,092 48,383 5.2 Cap.(A1 7 .2+A 1 8. 2 + A 1 9.2) . . . . . . . . . . . . t- 9,257 16 266 1 ,305 23,376
6 Total Exp.& Lend-Repay(C.I) .......... t348 3,289 33,713 78,953 1 ,086 6,058 27,476 139,200 7 Total Expenditure (C.II) . . . . . . . . . . . . . . . . . . . . . t331 3,289 33,713 78,953 1 ,086 6,058 27,476 139,200 8 Current Expenditure (C.III) ............... t291 3,184 32,389 75,088 1 ,061 5,237 25,440 1 1 4,130 9 Capital Expenditure (C.IV) ................ t40 105 1 ,324 3,865 25 820 2,036 25,070 10 Lending minus Repay (C.V) ... . . . . . . . . . . t17
1 1 Overall Deficit/Surplus ( 1 -6) . . . . . . . ..... t-123 8 -934 --6,291 -284 -2,892 -1 1 ,986 -797
1 2 Financing (D.I o r E.l) ( = -1 1 ) . . . . . . . . . .. t123 -8 934 6,291 284 2,892 1 1 ,986 797 1 3 Abroad (D.III o r E. l l l ) .... .. .. . . .. . . . . ... .. . . . . t17 14 Domestic (D.II or E. l l) ......... ... ... . ........ t106 -8 934 6,291 284 2,892 1 1 ,986 797
Memorandum Item:
1 5 Govt. Debt End Period (F.I) . .. . . . . ... . . . t 1 1 ,801 92,341 705,550 1 ,217,496
Summary Table Budgetary Central Government
Total Revenue and Grants (A. I) ..... t208 2,120 15,688 40,364 604 2,596 1 1 ,093 66,644 2 Total Revenue (A. II) .......................... t208 2, 1 20 15,688 40,364 604 2,596 1 1 ,093 66,644 3 Current Revenue (A.III) . . . . . . . .............. t208 2, 120 15,688 40,364 604 2,596 1 1 ,093 66,644 3.1 Tax (A.IV) · · · · · · · · · · · · · · · · · · · · · · · · ···················· t184 1 ,955 13,787 32,430 534 1 ,793 10,270 61 ,420 3.2 Nontax (A.V) ............................ . ........... t24 165 1 ,901 7,934 70 803 823 5,224 6 Total Exp.& Lend-Repay(C.I) ... . . . . . . . t331 2,1 12 16,622 46,655 888 5,488 23,079 67,441 7 Total Expenditure (C. II) ..................... t314 2,1 12 16,622 46,655 888 5,488 23,079 67,441 8 Current Expenditure (C.III) .. . . . . . . . . . . . . . t274 2,007 15,298 42,790 880 4,934 22,348 65,747 9 Capital Expenditure (C.IV) . . . . . .. . . . . . . . . . t40 105 1 ,324 3,865 8 554 731 1 ,694 10 Lending minus Repay.(C.V) ............. t17 1 1 Overall Deficit/Surplus ( 1 -6) .. ... . . . . .. . t-123 8 -934 --6,291 -284 -2,892 -1 1 ,986 -797 1 2 Financing (D. I o r E . I ) . . . . . . . . . . . . . . .. . . . . . . ... t123 -8 934 6,291 284 2,892 1 1 ,986 797 1 3 Abroad (D. i l l o r E. l l l ) ......................... t17 1 4 Domestic (D. I I o r E. l l) ........................ t106 -8 934 6,291 284 2,892 1 1 ,986 797
Memorandum Item:
1 5 Govt. Debt End Period (F.I) ............. t11 ,801 92,341 705,550 1 ,217,496
Summary Table Central Govt.Extrabudg. Aceta.
1 Total Revenue and Grants (A. I) ..... t17 1 , 177 17,091 32,298 198 570 4,397 71 ,759 5 Grants (A. VII) .......... ............................ t17 1 , 1 77 17,091 32,298 198 570 4,397 71 ,759 5.1 Curr.(A1 7 . 1 +A18. 1 + A 1 9. 1 ) ........... t1 7 1 , 177 17,091 23,041 181 304 3,092 48,383 5.2 Cap.(A1 7 .2+A1 8.2 +A19.2) ... . . . . . . . . . t- 9,257 16 266 1 ,305 23,376 6 Total Exp.& Lend-Repay(C.I) . . . . . . . . . . t17 1 , 1 77 17,091 32,298 198 570 4,397 71 ,759 7 Total Expenditure (C.II) . . . . . . . . . . . . . . ....... t17 1 , 177 17,091 32,298 198 570 4,397 71 ,759 8 Current Expenditure (C. I l l ) ............... t17 1 , 177 17,091 32,298 181 303 3,092 48,383 9 Capital Expenditure (C.IV) ................ t- 16 266 1 ,305 23,376
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants(II +VII) .... t225 3,297 32,779 72,662 802 3,166 15,490 138,403
II Total Revenue (II I + VI) .. . . . . . . . . . .......... t208 2,1 20 15,688 40,364 604 2,596 1 1 ,093 66,644
Ill Current Revenue ( IV+ V) ................. t208 2,120 15,688 40,364 604 2,596 1 1 ,093 66,644
IV Tax Revenue ... . . . . . . . . . . . . . . . . . . . . . . . . ............ t184 1 ,955 13,787 32,430 534 1 ,793 10,270 61 ,420 Tax on Inc., Profits, Cap.Gains ......... t34 700 5,552 10,068 177 408 1 ,299 10,239
1 . 1 Individual. ...... . · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · t20 169 1 , 107 3,877 55 273 846 5,61 1 1 .2 Corporate .. . . . . . . . . . . . . . . . . . . .... . . . . . . . . . . . . . ... .. ... t14 483 4,080 6,191 1 21 135 453 4,516 1 .3 Other Unalloc. Taxes on Inc . . . . . . . . . . . t- 48 365 1 1 2
1 06 Government Finance Statistics Yearbook 2002
Congo, Dem. Rep. of 636
1994 1995 1996 1997 1998 1999 2000 2001
Billions of New Za"ires from 1 994 to 1 997; from 1 998 Onward, Millions of Congolese Francs/ Year Ending December 31
2 Social Security Contributions ........... t-
3 Taxes on Payroll & Work Force ...... t3 27 203 479 1 2
4 Taxes on Property ....... ....................... t- 21 2
4.1 Recur. Taxes on lmmov. Prop . . . . . . . . t- 21 2
5 Dom. Taxes on Goods & Serv . . ...... t47 396 2,520 7,406 104 379 2,446 14,451
5.1 Gen. Sales, Turnover or V.A.T ........ t19 109 1 ,603 3,931 25 1 55 562 4,199
5.2 Excises ............................. . . . . . . . . . . ...... . . . . . t29 286 917 3,475 69 186 1 ,418 9,085
6 Taxes-lnternat'l Trade, Transac ...... t92 692 4,616 1 1 ,163 201 536 2,540 21 ,292
6.1 Import Duties ....................................... t71 642 4,163 10,534 192 513 2,406 20,670
6.2 Export Duties ..... . . . . . . . . . . . ....................... t20 50 453 624 9 23 1 1 5 622
7 Other Taxes .. . . . . . . ................................. t7 140 896 3,293 52 456 3,985 15,438
v Nontax Revenue ................................. t24 165 1 ,901 7,934 70 803 823 5,224
9 Adm.Fees,Chges,Nonind.Sales ....... t13 48 619 5,781 1 26 593 4,736
1 2 Other Nontax Revenue ..... . ... . ... . . . . . . . . t1 1 1 1 7 1 ,282 2,153 677 230 488
VI Capital Revenue .......... ....................... t-
VII Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . t17 1 ,1 77 17,091 32,298 1 98 570 4,397 71 ,759
1 7 From Abroad .... . . . . ................................ t17 1 , 177 1 7,091 32,298 198 570 4,397 71 ,759
1 7.1 Current .................................................. t17 1 , 177 1 7,091 23,041 181 304 3,092 48,383
17.2 Capital .............................. ..................... t- 9,257 16 266 1 ,305 23,376
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( = C.I I) ................. t331 3,289 33,713 78,953 1 ,086 6,058 27,476 139,200
1 Gen. Pub. Serv. incl. Pub. Order .... t205 1 ,646 7,777 26,962
2 Defense ..... . . . . . ... ................................... t11 122 4,482 13,91 1
3 Public Order & Safety ........................ t-4 Education .............................................. t2 27 136 144
5 Health .................................................... t2 25 64 97
6 Social Security & Welfare .. . . . . . . . . . . . . . . . t- 1 1 1 0
7 Housing & Commun. Amenities ...... t9 1 12 155
8 Recr.,Cultr.,Relig.Affrs . ...................... t- 1 9 142 6
9-13 Econ. Affairs & Services ......... . . . . . . . . . . t59 1 ,194 18,472 37,588
9 Fuel & Energy .......... ........................... t- 8 1 1 3 321
10 Agric.,Forestry,Fishing,Hunt. ............ t18 1 , 1 83 17,105 287
1 1 Mining.,Manufc.&Construct. ............. t2 1 1 ,253 36,921
1 2 Transportation & Communication ... t39 2 1 59
1 3 Oth. Econ. Affairs & Serv . . .. .. . . . . . . . . . . . t-1 4 Other Expenditures ................ ............ t43 255 2,617 80
of which: Interest Payments ........ t43 21 1 ,009 80 28 296
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay( I I+ V) ... . . . . . . . t348 3,289 33,713 78,953 1 ,086 6,058 27,476 139,200
II Total Expenditure (I I I + IV) ................ t331 3,289 33,713 78,953 1 ,086 6,058 27,476 1 39,200
Ill Current Expenditure ........................... t291 3,184 32,389 75,088 1 ,061 5,237 25,440 1 1 4,130
1 Expenditure on Goods & Serv . . ...... t218 3,108 31 ,229 74,596 843 4,623 22,078 65,530
1.1 Wages and Salaries ........................... t69 1 ,901 18,997 42,876 528 2,080 6,964 24,030
1 .3 Other Purch.of Goods & Serv . ........ t149 1 ,207 12,232 31 ,720 315 2,543 1 5, 1 1 4 41 ,500
2 Interest Payments .............................. t43 21 1 ,009 80 28 296
3 Subsidies & Oth. Curr. Trans! . . . . . . . . . t30 55 151 412 190 3 18 3,362 48,600
3.1 Subsidies ............ .................................. t30 55 151 412 7
3.2 Transf. to Oth.Lev.Nat.Gov1 ............. t- 181 303 3,092 48,383
3.3-4 Transf.to Nonpft.lnst.& Houshld . . . . . 12 266 137
3.5 Transfers Abroad ............................... . t- 2 3 4 80
IV Capital Expenditure ............. ..... . ... . . . . .. t40 105 1 ,324 3,865 25 820 2,036 25,070
4 Acquis. of Fixed Cap. Assets .......... t13 35 441 1,288 820 2,036 25,070
5 Purchases of Stocks ................ . ......... t-7 Capital Transfers ... . . . . ......................... t27 70 883 2,577 24
7.1 Domestic ............................................... t27 70 883 2,577
v Lending minus Repayments ............ t17
8 Domestic ....... ........................................ t17
2002 Government Finance Statistics Yearbook 1 07
Congo, Dem. Rep. of 636
1994
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing ( 1 1+ 11 1) ...... . . . . . . . . . . . . . . . . . . . . . . . . . . t123
II Domestic Financing ... . . . . . . . . . . .............. t106 2 From Monetary Authorities ............... t88 3 From Deposit Money Banks ........ .... t18 4 Other Domestic Financing ............... t-
Ill Financing Abroad ...................... . . . . . . . . . t17 7 From Foreign Governments ............. t17
Table E. Financing by Type of Debt Instrument Consolidated Central Government
Financing ( = D. I) ..................... . . . .. . . . .. . t123
II Domestic Financing ( = D.I I) ............. t106 2 Short-term Bonds and Bills ... . . . . . . . . . . . t18 4 Short-term Loans & Adv. n.e.c . .. . . . . t88 5 Other Liabilities ................................... t-
Ill Financing Abroad ( = D.II I) ............... t17 8 Short-term Bonds and Bills ... . .......... t17
Table F. Outstanding Debt Consolidated Central Government
(at End of Fiscal Year)
Total Debt ( 1 1 + 1 1 1) .............................. t11 ,801
II Domestic Debt .... . . .................... . . . ....... t156 Ill Foreign Debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . t1 1 ,645
1 08
1995 1996 1997 1998 1999 2000 2001
Billions of New Za'ires from 1 994 to 1 997; from 1 998 Onward, Millions of Congolese Francs/ Year Ending December 31
-8 934 6,291
-8 934 6,291 -9 909 3,1 1 3 8 25 3,178
-7
-8 934 6,291
-8 934 6,291 8 25 3,178
-9 909 3,1 1 3 -7
92,341 705,550 1 ,217,496
1 75 3,654 30,363 92,166 701 ,896 1 , 187,133
284 2,892 1 1 ,986 797
284 2,892 1 1 ,986 797
256 2,615 1 0,876 -693 -5 20 -336 -548
284 2,892 1 1 ,986 797
284 2,892 1 1 ,986 797
Government Finance Statistics Yearbook 2002
Summary Table Consolidated Central Government
Total Revenue and Grants (A. I) .... . 2 Total Revenue (A. II) ......................... . 3 Current Revenue (A.III) .................... . 3.1 Tax (A.IV) ..................... . . . . . . . . . . . . . . . . . . . . . . . . 3.2 Nontax (A.V) ....................................... . 4 Capital Revenue (A. VI) . . . . . . . . . ........... . 5 Grants (A. VII) ..................................... . 5.1 Curr.(A 1 7. 1 +A1 8. 1 + A 1 9 . 1 ) .......... . 5.2 Cap.(A1 7 . 2 + A 1 8. 2 + A1 9 .2) ........... .
6 Total Exp.& Lend-Repay(C.I) . . . . . . . . . . 7 Total Expenditure (C.II) . . . . . . . . . . . . . . . . . . . . . 8 Current Expenditure (C.III) .. . . . . . . . . . . . . . 9 Capital Expenditure (C.IV) .... . . . . . . . .... . 10 Lending minus Repay(C.V) ............. .
1992
1 74.40 1 74.40 1 74.40 1 14.1 0 60.30
284.10 276.30 270.40
5.90 7.80
1 1 Overall Deficit/Surplus ( 1 -6) . . . . . . . . . . . . -109.70
1 2 1 3 1 4
1 5
Financing (D.I o r E.l) ( = · 1 1 ) . . . . . . . . . . . Abroad (D. I l l or E. I l l ) ........................ . Domestic (D.II or E.ll) .................. . . . . . .
Memorandum Item:
Govt. Debt End Period (F. I) ............ .
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants(I I +VII) ... .
I I Total Revenue ( I I I + VI) .................... .
Ill Current Revenue (IV+ V) ................ .
IV Tax Revenue ...................................... . Tax on lnc.,Profits, Cap.Gains .. . . . . . . .
1 .1 Individual. . . . . . . .......... . . . . ......... ..... . . ......... . 1 .2 Corporate ............................................. .
2 Social Security Contributions ... . . . . . . . .
3 Taxes on Payroll & Work Force ..... .
4 Taxes on Property ......... . . . . . . . . . . . . . . . . . . . . .
5 Dom. Taxes on Goods & Serv . . ..... . 5.1 Gen. Sales, Turnover or V.A.T ....... . 5.2 Excises ..... .. ........ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..... .
6 Taxes-lnternat'l Trade, Transac ..... . 6.1 Import Duties .... . ................................. .
7 Other Taxes ................. . . . . . . . . . . . . . . . . . . . . . . . .
V Nontax Revenue .. . . . . . . . . . . . . . . . . . . . . . ... ...... . 8 Entrepren. & Property Income ....... . 1 2 Other Nontax Revenue .. . . . . . . . . . . . . . . . . . . .
VI Capital Revenue .. . . . . . . . . . . . ................... .
VII Grants . . . . . . . . . . . . . . . . . . . . . . . . . . ......................... . 17 From Abroad .. . . . . . . . . . . . . . ................ ........ . 17.1 Current ................................... . . ........... ..
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay(II +V) ......... .
II Total Expenditure (I I I + IV) .. . . . . . . . . . . . . . .
Ill Current Expenditure .... ................... . . . . 1 Expenditure on Goods & Serv . . ..... . 1.1 Wages and Salaries .. . . . . . . . ................. . 1 .3 Other Purch.of Goods & Serv . . ...... . 2 Interest Payments ...................... . . . . . . . .
1 74.40
1 74.40
1 74.40
1 1 4.10 45.90
28.00
36.90 36.90
3.30
60.30 60.30
284.10
276.30
270.40 154.50 135.00
19.50 61.30
2002 Government Finance Statistics Yearbook
1993
183.20 183.10 1 83.10 89.20 93.90
.10
.10
279.10 279.10 266.40
12.70
-95.90
95.90 34.50 61 .40
183.20
183.10
183.10
89.20
47.20 47.1 0
. 1 0
36.60 36.60
5.40
93.90 93.90
.10
.10
.10
279.10
279.10
266.40 154.20 136.20
18.00 56. 1 0
1 994
230.60 220.20 220.20 81 .30
138.90
1 0.40 10.40
360.50 360.50 333.20 27.30
-129.90
1 29.90 1 17.00
12.90
230.60
220.20
220.20
81 .30
47.20 36.90 10.30
30.60 30.60
3.50
138.90 138.90
10.40 1 0.40 1 0.40
360.50
360.50
333.20 148.80 130.80 1 8.00
1 1 9.00
1995 1996 1997 1 998
Billions of Francs/ Year Ending December 31
260.36 249.65 249.65 1 1 8.75 130.90
10.70 10.70
346.60 346.60 31 5.00
31 .60
-86.24
86.24 70.30 1 5.94
260.36
249.65
249.65
1 1 8.75 14.95 14.95
54.50 41 .50 13.00
47.80 47.80
1 .50
130.90 130.90
10.70 10.70 10.70
346.60
346.60
315.00 133.50 1 1 1 .10 22.40
1 48.90
362.09 357.79 357.79 144.67 213. 12
4.30 4.30
386.60 386.60 322.80
63.80
-24.51
24.51 75.60
-51 .09
362.09
357.79
357.79
144.67 26.52 26.52
56.90 43.08 13.82
58.25 58.25
3.00
213.12 213. 12
4.30 4.30 4.30
386.60
386.60
322.80 t 33.30 106.00 27.30
155.80
401.58 400.18 400.18 103.28 296.90
1 .40 1 .40
511 .20 511 .20 464.60
46.60
-109.62
109.62 186.90 -77.28
401.58
400.18
400.18
103.28 20.46 20.46
46.02 36.52
9.50
35.00 35.00
1 .80
296.90 296.90
1 .40 1 .40 1 .40
5 1 1 .20
51 1 .20
464.60 256.50 104.20 152.30 180.60
266.78 263.19 263.19 125.39 137.80
3.60 3.60
492.80 492.80 438.20
54.60
-226.02
226.02 186.30 39.72
266.78
263.19
263.19
1 25.39 19.90 19.90
70.29 61 .89
8.40
34.80 34.80
.40
137.80 137.80
3.60 3.60 3.60
492.80
492.80
438.20 245.10 102.40 142.70 160.00
Congo, Republic of 634
1999
394.05 387.76 387.76 1 12.63 275.13
6.30 6.30
475.50 475.50 386.40
89.10
-81 .45
81 .45 85.40 -3.95
4,1 1 2.32
394.05
387.76
387.76
1 12.63 29. 1 1 25.19 3.92
59.02 51 .22
7.80
21 .70 21.70
2.80
275.1 3 271.48
3.65
6.30 6.30 6.30
475.50
475.50
386.40 185.40 100.70 84.70
168.10
2000
61 1 .31 604.52 604.52 1 36.41 468.1 1
6.80 6.80
584.80 584.80 425.40 159.40
26.51
-26.51 45.29
-71.80
3,681.49
61 1 .31
604.52
604.52
136.41 15.37 15.37
87.94 77.24 1 0.70
31 .20 31 .20
1 .90
468.1 1 466.20
1 .91
6.80 6.80 6.80
584.80
584.80
425.40 21 5.80 106.70 109.10 1 60.20
20011
642.40 637.40 637.40 215.40 422.00
5.00 5.00
524.90 524.90 333.20 191 .70
1 1 7.50
642.40
637.40
637.40
21 5.40 34.40 34.40
124.60 1 1 2.60
12.00
50.00 50.00
6.40
422.00 422.00
5.00 5.00 5.00
524.90
524.90
333.20 169.80 104.00 65.80
1 22.90
1 09
Congo, Republic of 634
1992 1 993 1994
3 Subsidies & Oth. Curr. Transl . ........ 54.60 56.10 65.40
IV Capital Expenditure ....................... . . . .. 5.90 12.70 27.30 4 Acquis. of Fixed Cap. Assets .......... 5.90 12.70 27.30
v Lending minus Repayments ............ 7.80 8 Domestic . . . . . . . . . . . . . . . . . . . . ........................... 7.80 8.2 To Nonfin. Pub. Ent. ........... ............... 7.80
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing ( I I+ 11 1) . . . . . . . . ........................ 95.90 129.90
I I Domestic Financing ........................... 61 .40 1 2.90 3 From Deposit Money Banks ............ -15.70 -5.80 4 Other Domestic Financing ............... 77.10 18.70
Ill Financing Abroad ......................... . . . . . . 34.50 1 17.00
Table F. Outstanding Debt Consolidated Central Government
(at End of Fiscal Year)
Total Debt (1 1 + 1 1 1 ) .. . . . ... ......................
II Domestic Debt ..................... .. .. . . ......... Ill Foreign Debt ........................................ 1 , 1 53.97 1 ,295.70 2,875.40
1 1 0
1 995 1996 1997 1998 1999 2000 20011
Billions of Francs/ Year Ending December 31
32.60 33.70 27.50
31.60 63.80 46.60 31.60 63.80 46.60
86.24 24.51 1 09.62
15.94 -51.09 -77.28 4.80 6.40 31 .70
1 1 .14 -57.49 -108.98
70.30 75.60 186.90
2,839.40 3,318.70 3,468.40
33.10 32.90 49.40 40.50
54.60 89.10 159.40 1 91 .70 54.60 89.10 1 59.40 191.70
226.02 81 .45 -26.51
39.72 -3.95 -71.80 12.40 -21.90 -13.90 27.32 17.95 -57.90
1 86.30 85.40 45.29
4,1 12.32 3,681.49
389.97 433.59 3,770.43 3,722.35 3,247.90
Government Finance Statistics Yearbook 2002
Summary Table Consolidated Central Government
1 Total Revenue and Grants (A. I) .... . 2 Total Revenue (A. II) ................ . . . . . . . . .. 3 Current Revenue (A.III) . . . . . . . . . ........... . 3.1 Tax (A.IV) ..................... . . . . . . . . . . . . . . . . . . . . . . .. 3.2 Nontax (A.V) ........ ............................... . 4 Capital Revenue (A. VI) ...... . . . . . . . . . . . . . . . 5 Grants (A.VII) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.1 Curr.(A1 7 . 1 +A1 8 . 1 + A 1 9. 1 ) .......... . 5.2 Cap.(A17 .2+A18 .2+A19.2) . . . . . . . . . . . .
6 Total Exp.& Lend-Repay(C.I) ........ . . 7 Total Expenditure (C.II) .................... . 8 Current Expenditure (C.III) .............. . 9 Capital Expenditure (C.IV) ............... . 10 Lending minus Repay (C.V) ............ .
1 1 Overall Deficit/Surplus ( 1 -6) ........... .
1 2 Financing (D.I o r E.l) ( = -1 1 ) . . . . . . . . . . . 1 3 Abroad (D. I l l o r E . I l l ) ............ ............ . 1 4 Domestic (D.II o r E.ll) ...................... . .
Memorandum Item: 1 5 Govt. Debt End Period (F.I) ............ .
Summary Table Budgetary Central Government
Total Revenue and Grants (A. I) .... . 2 Total Revenue (A. II) . . . . . . . ................. .. 3 Current Revenue (A.III) . . . . . . . . . . . . . . . . . . . . . 3.1 Tax (A.IV) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.2 Nontax (A.V) .......... ............................ .. 6 Total Exp.& Lend-Repay(C.I) ... . . ... . . 7 Total Expenditure (C. I I) ........ . .. . ........ . 8 Current Expenditure (C.III) .............. . 9 Capital Expenditure (C.IV) .............. .. 1 1 Overall Deficit/Surplus ( 1 -6) . . . . . .... . . . 1 2 Financing (D.I o r E . I ) ........................ . 1 3 Abroad (D. I l l o r E . I l l ) .. . . . . . . . . . ............. . 14 Domestic (D.II or E. I I ) ................ .. . . . . . .
Summary Table Central Govt - Soc. Security Funds
Total Revenue and Grants (A. I) .... . 2 Total Revenue (A. II) ........................ . . 3 Current Revenue (A.III) .................... . 3.1 Tax (A.IV) .. . . . . . . . . . . ............................... . . 3.2 Nontax (A.V) ........................... ........... .. 4 Capital Revenue (A. VI) ... . . . . . . . . . . . . . . . . . . 6 Total Exp.& Lend-Repay( C. I) ........ .. 7 Total Expenditure (C. II) .................... . 8 Current Expenditure (C.III) .............. . 9 Capital Expenditure (C.IV) .............. . . 1 0 Lending minus Repay (C.V) ............ . 1 1 Overall Deficit/Surplus ( 1 -6) . . . . ...... . . 12 Financing (D.I or E. I ) ........................ . 1 3 Abroad (D.III o r E . I l l ) . . . . . . . . . . . . . ........ . .. . 14 Domestic (D. II or E . l l ) . . . . . . . . . . . . . . . . . . . . . . . .
Summary Table Central Govt. Extrabudg. Accts
1 Total Revenue and Grants (A.I) .... . 2 Total Revenue (A.ll) . . . . . . .................. .. 3 Current Revenue (A. Ill) .................... . 3.1 Tax (A.IV) .............. .............................. . 3.2 Nontax (A.V) ......................... . . .. ......... .. 4 Capital Revenue (A.VI) .. . . . . . . . ..... . . . . . . . 6 Total Exp.& Lend-Repay( C. I) .... . . . . ..
1992
225.24
225.24
224.73
1 96.79
27.94
.51
216.70
216.40
1 92.06
24.34
.30
8.54
-8.54
2.47
-1 1 .01
1 39.39
1 39.39
1 39.39
133.16
6.23
1 1 4.42
1 1 4.42
101 .35
13.07
24.97
-24.97
2.1 3
-27.1 0
57.97
57.97
57.97
44.95
13.02
59.63
59.62
57.96
1 .66
.01
-1 .66
1.66
-.13
1 .79
27.88
27.88
27.37
1 8.68
8.69
.51
42.65
2002 Government Finance Statistics Yearbook
1993
277.91
277.91
277.44
240.74
36.70
.47
280.08
279.96
247.46
32.50
. 1 2
-2. 1 7
2.17
-9.34
1 1 .51
1 66.88
1 66.88
1 66.88
158.31
8.57
155.10
155. 1 0
137.81
1 7.29
1 1 .78
-1 1 .78
-9.61
-2. 1 7
76.54
76.54
76.54
61.52
15.02
72.48
72.64
70.58
2.06
-.16
4.06
-4.06 -.14
-3.92
34.49
34.49
34.02
20.91
13.1 1
.47
52.50
1994
326.21
326.21
325.61
287.81
37.80
.60
400.90
399.67
354.93
44.74
1 .23
-74.69
74.69
-1.55
76.24
1 93.82
1 93.82
193.82
1 84.05
9.77
249.24
249.24
222.35
26.89
-55.42
55.42
-1.31
56.73
94.46
94.46
94.46
78.18
16.28
94.10
93.40
91 .23
2.17
.70
.36
-.54
-.24
-.30
37.93
37.93
37.33
25.58
1 1 .75
.60
57.56
1995 1996 1997 1998
Billions of Colones/ Year Ending December 3 1
427.41
427.41
425.70
365.28
6Q.42
1 .71
474.74
472.25
432.18
40.07
2.49
-47.33
47.33
-1 7.04
64.37
260. 1 7
260.1 7
260.17
247.03
13.14
285.42
285.42
263.31
22. 1 1
-25.25
25.25
-16.77
42.02
1 1 5.46
1 1 5.46
1 1 5.45
90.73
24.72
.01
1 1 4.74
1 1 2.67
1 1 0.38
2.29
2.07
.72
-.72
-.27
-.45
51.78
51 .78
50.08
27.52
22.56
1 .70
74.58
503.41
503.41
503.41
442.75
60.66
573.50
572.97
51 7.85
55.12
.53
-70.09
70.09
-24.60
94.69
730.1 0
3 1 1 .52
3 1 1 .52
31 1 .52
296.48
15.04
344.93
344.93
318.23
26.70
-33.41
33.41
-24.30
57.71
134.44
134.44
134.44
1 1 1 .35
23.09
1 40.36
1 38.63
133.57
5.06
1 .73
-5.92
5.92
-.30
6.22
57.45
57.45
57.45
34.92
22.53
88.21
61 3.54
609.34
609.34
545.24
64.1 0
4.20
4.20
669.27
668.36
599.77
68.59
.91
-55.73
55.73
-24.99
80.72
885.50
376.1 6
376.1 6
376.16
359.35
16.81
387.31
387.31
350.94
36.37
-1 1 .1 5
1 1 . 1 5
-24.70
35.85
1 70.90
1 70.40
1 70.40
1 48.40
22.00
162.91
162.01
1 55.21
6.80
.90
7.99
-7.99
-.20
-7.79
66.48
62.78
62.78
37.49
25.29
1 1 9.05
739.67
736.07
736.07
655.76
80.31
3.60
3.60
783.67
783.35
705.80
77.55
.32
-44.00
44.00
49.53
-5.53
1 ,41 5.00
458.68
458.68
458.68
440.04
18.64
448.62
448.62
41 2.96
35.66
1 0.06
-10.08
49.60
-59.68
208.30
206.70
206.70
173.30
33.40
1 98.90
1 97.70
1 91 .50
6.20
1 .20
9.40
-9.39
-9.39
72.69
70.68
70.68
42.42
28.26
136. 1 5
1999
903.10
899.53
899.53
800.17
99.36
3.57
3.57
969. 16
966.89
866.43
1 00.46
2.27
-86.06
66.06
67.86
-1.80
1 ,633.20
540.49
540.49
540.49
521 .18
19.31
555.82
555.82
51 9.81
36.01
-15.33
1 5.32
64.50
-49.18
263.12
261.72
261.72
214. 1 2
47.60
249.10
246.50
233.60
12.90
2.60
14.02
-14.02
3.40
-1 7.42
99.49
97.32
97.32
64.87
32.45
1 64.24
Costa Rica 238
2000
1 ,030.54
1 ,025.89
1 ,025.36
91 9.04
1 06.32
.53
4.65
4.30
.35
1 ,096.61
1 ,095.16
979.1 1
1 1 6.05
1 .45
-86.07
66.07
4.80
61.27
1 ,781.50
603.70
603.70
603.70
585.00
18.70
614.10
61 8.70
579.70
39.00
-10.40
10.40
10.40
31 3.80
31 2.40
31 2.40
265. 1 0
47.30
275.52
270.57
259.34
1 1 .23
4.95
38.28
-38.28
4.80
-43.08
1 1 3.04
109.79
109.26
68.94
40.32
.53
206.99
2001
1 ,204. 1 7
1 ,202.00
1 , 1 96.90
1 ,080.1 0
1 1 6.80
5.1 0
2.1 7
1 .70
.47
1,270.50
1 ,269.56
1 , 161 .73
1 07.83
.94
-86.33
66.33
76. 1 0
-9.77
2,066.70
71 9.90
71 9.90
71 9.90
691.80
28. 1 0
71 0.00
71 0.00
685.70
24.30
9.90
-9.90
76.10
-86.00
356.1 0
354.40
354.40
306.10
48.30
339.50
337.60
321.80
15.80
1 .90
16.60
-1 6.60
-16.60
128. 1 7
1 27.70
1 22.60
82.20
40.40
5.10
221.00
1 1 1
Costa Rica 238
7 8 9 10 1 1 1 2 1 3 1 4
Total Expenditure (C. I I ) .................... . Current Expenditure (C. I I I ) .............. . Capital Expenditure (C.IV) .............. .. Lending minus Repay (C.V) ..... . . . . . . . . Overall Deficit/Surplus ( 1 -6) .......... .. Financing (D.I or E. I ) . . . . . . . ................. . Abroad (D. I l l or E. I l l) ............. : .......... . Domestic (D.II or E.ll) ...................... ..
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants(II +VII) .. ..
II Total Revenue (II I + VI) .... . . . . . . . . . . . . . . . . .
Ill Current Revenue (IV+ V) ................ .
IV Tax Revenue ...... ................................ . Tax on lnc.,Profits, Cap.Gains ........ .
1.1 Individual .............................................. . 1 .2 Corporate .............................. .............. .. 1.3 Other Unalloc. Taxes on Inc . ........ . .
2 Social Security Contributions .......... . 2.1 Employees ... . . . . . . . . . . . . . . . . . . ..................... .. 2.2 Employers ......................... ................. ..
3 Taxes on Payroll & Work Force .... ..
4 Taxes on Property ............................ .. 4.1 Recur. Taxes on lmmov. Prop . . .... .. 4.4 Taxes-Financ.& Cap. Transact. . ...... .
5 Dom. Taxes on Goods & Serv ..... .. .
5.1 Gen. Sales, Turnover or V.A.T.. . . . . .. 5.2 Excises ..................... ............................ .
6 Taxes-lnternat'l Trade, Transac .... .. 6.1 Import Duties ...................................... . 6.2 Export Duties ...................................... .
7
v 8 9 10 1 1 1 2
VI 13 16
VII
Other Taxes ............. ........................... .
Nontax Revenue ............................... .. Entrepren. & Property Income ...... .. Adm.Fees,Chges,Nonind.Sales ...... . Fines and Forfeits ........ .................... .. Contr.to Gov.Emp.Pens.& Welf.Fd. Other Nontax Revenue .................... .
Capital Revenue ........... ..................... . Sales of Fixed Capital Assets ........ . Cap.Transf. fr.Nongovt.Sources ...... .
Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( = C.II) ................ . General Public Services .................. ..
2 Defense ............... ............................... .. 3 Public Order & Safety ...................... .. 4 Education ...... . . . . . . . ............................... .. 5 Health .................................................. .. 6 Social Security & Welfare ................ .
7 Housing & Commun. Amenities .... .. 8 Recr.,Cultr.,Relig.Affrs . .................... ..
9-13 Econ. Affairs & Services .................. . 9 Fuel & Energy .................................... . 1 0 Agric.,Forestry,Fishing,Hunt. .......... .. 1 1 Mining, Manufc., & Construct. . ...... .. 1 2 Transportation & Communication . . . 1 3 Oth. Econ. Affairs & Serv . .............. ..
1 1 2
1992
42.36 32.75
9.61 .29
-14.77 14.77
.47 1 4.30
225.24
225.24
224.73
196.79 19.02 4.30
14.72
58.83
17.08 41.75
1 .43 1.06 .37
78.92 50.82 25.74
37.28 28.91
5.96
1.31
27.94 12.34 2.29 1.64 3.10 8.57
.51
.02
.49
216.40
1993
52.22 39.07 13.15
.28 -18.01
18.01 .41
17.60
277.91
277.91
277.44
240.74 26.94
5.80 21.14
76.77 23.38 53.39
1 .90 1.39 .51
92.07 58.25 30.36
41.57 34.45
4.33
1 .49
36.70 1 4.39 3.13 1 .06 5.15
12.97
.47
.02
.45
279.96
1994
57.03 41 .35 15.68
.53 -19.63
19.63
1 9.63
326.21
326.21
325.61
287.81 34.80
8.70 26.10
97.06 36.33 60.73
1.79 1.79
1 05.28 65.08 36.65
47.08 39.13
4.43
1 .80
37.80 17.43 4.44 1 .00 7.18 7.75
.60
.02
.58
399.67 30.00
23.21 91 .47 82.06 70.74
1 .61 4.81
42.90 3.31
1 9.05
1 8.01 2.53
1 995 1996 1997 1998 1999 2000 2001
Billions of Colones/ Year Ending December 31
74.16 58.49 15.67
.42 -22.80
22.80
22.80
427.41
427.41
425.70
365.28 47.17 1 1 . 10 36.07
1 10.60 33.61 76.99
.57
.57
138.69 86.17 45.65
63.65 49.36 1 1 . 12
4.60
60.42 28.84
6.37 1 .48 9.71
1 4.02
1.71 .01
1.70
472.25 31 .80
29.46 79.21 97.55 94.20
1 .06 4.53
43.15 2.50
14.89
23.08 2.68
89.41 66.05 23.36 -1.20
-30.76 30.76
30.76
503.41
503.41
503.41
442.75 54.00 14.00 21 .20 18.80
1 36.07 36.79 99.28
2.58 2.58
200.25 133.80
58.71
42.20 34.68
3.64
7.65
60.66 28.22
7.29 1 .84
12.40 10.91
572.97 28.14
37.69 96.25
1 26.69 1 1 7.31
1.69
5.05
46.66 2.73 9.31
31 .26 3.36
1 19.04 93.62 25.42
.01 -52.57
52.57 -.09
52.66
613.54
609.34
609.34
545.24 66.30 14.20 33.50 18.60
175.15 61.90
1 13.25
2.71 2.71
241 .69 153.32 75.04
55.91 46.50
4.74
3.48
64. 10 30.14
5.67 1 .20
1 4.45 1 2.64
4.20
668.36 42.21
44.40 129.30 137.60 159.90
5.80
70.00
1 8.00
28.60 23.40
137.03 101.35 35.69
-.88 �.46 63.47
-.07 63.54
739.67
736.07
736.07
655.76 88.59
3.50 73.40 1 1 .69
204.43 76.00
128.43
2.62 2.62
296.58 175.97 97.54
62.85 49.51 5.89
.69
80.31 46.04
8.50 1 .41
15.50 8.86
3.60
783.35 42.20
55.10 160.40 171 .61 190.70
.50 6.40
84.30
18.40
32.20 33.70
164.57 1 1 3.02 51 .55
-.33 -64.75 64.76
-.04 64.80
903.10
899.53
899.53
800.17 131 .93
6.20 1 08.00
17.73
265.32 94.85
170.47
2.42 2.42
348.80 195.28 1 1 7.86
51 .66 39.27
5.52
.04
99.36 59.65 8.70 1 .32
17.69 12.00
3.57
966.89 41.50
68.03 183.93 208.35 223.34
3.80 6.15
133.17
24.55
61 .63 46.99
205.89 140.07 65.82
1 . 10 -93.95 93.94
93.94
1,030.54
1 ,025.89
1 ,025.36
919.04 133.10
9.20 107.80 16.10
324.94 107.90 212.00
3.00 3.00
408.1 0 222.80 123.60
49.90 41 .00
1 .90
106.32 57.00
8.92 1.50
18.70 20.20
.53
.53
4.65
1 ,095.16 45.50
67.40 225.60 240.50 270.50
6.60 6.50
137.20
31 .20
72.20 33.80
221 .96 1 54.23 67.73
-.96 -92.83 92.83
92.83
1 ,204.17
1 ,202.00
1 , 1 96.90
1 ,080.1 0 163.10
7.80 155.30
378.10 1 20.70 251 .20
4.00 4.00
479.70 267.1 0 103.30
55.20 45.60
2.10
1 1 6.80 51 .50 1 8.00 7.50
21 .20 1 8.60
5.10 .80
4.30
2.17
1 ,269.56 41.80
72.70 271 .30 280.50 270.60
.40 10.30
1 12.40
23.50
71 .20 17.70
Government Finance Statistics Yearbook 2002
14
II
Ill 1 1.1 1.2 1.3 2 3 3.1 3.2 3.3-4 3.5
IV 4 5 6 7 7.1 7.1.1 7.2
Other Expenditures ....................... . ... . of which: Interest Payments ...... ..
Adjustment to Total Expenditure .. ..
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay( I I+V) .. . . . . . . ..
Total Expenditure (II I + IV) ..... .... ..... ..
Current Expenditure .. . . . . .................... .
Expenditure on Goods & Serv . ...... .
Wages and Salaries .......................... . Employer Contributions .................... .
Other Purch.of Goods & Serv . . . . . . . .. Interest Payments ............................ ..
Subsidies & Oth. Curr. Trans!. ...... .. Subsidies ............................................. .
Transf.to Oth.Lev.Nat.Govt . . ........... .
Transf.to Nonpft.lnst.& Houshld . .. ..
Transfers Abroad .............................. ..
Capital Expenditure ........................... . Acquis. of Fixed Cap. Assets ........ ..
Purchases of Stocks ........................ . . Purch. of Land & lntang. Assets .... .
Capital Transfers .............................. ..
Domestic .............................................. .
To Other Levels of Nat. Govt .. . . . . . . .. Abroad . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
V Lending minus Repayments .......... ..
8 Domestic .............................................. . 8.3-4 To Financial Ins!. & Other .............. . .
I I
I l l 9
II
Ill
Table E. Financing by Type of Debt Instrument Consolidated Central Government
Financing ( = D. I) ............................... .
Domestic Financing ( = 0.11) ............ .
Financing Abroad ( = D.II I) .............. .
Long-term Loans n.e.c . .... . . ............. ..
Table F. Outstanding Debt Consolidated Central Government
(at End of Fiscal Year)
Total Debt (11 + 1 1 1 ) ..... . . . . . . . . . . . . . . . . . . . . . . . ..
Domestic Debt . . . . . . . . . . . . . . .................... ..
Foreign Debt ...................................... ..
1992
33.10
216.70
216.40
192.06 1 1 6.47 86.68
.07 29.72 33.10 42.49
.50 .03
41 .69 .27
24.34 10.32
1.25 12.77 12.77
.30
.30
.30
-8.54
-1 1 .01
2.47
2002 Government Finance Statistics Yearbook
1993
33.51
280.08
279.96
247.46 143.19 107.87
.09 35.23 33.51 70.76
.50
.03 69.76
.47
32.50 14.10
2.05 16.35 16.35
. 12
. 12
. 12
2.17
1 1 .51
-9.34 -9.34
1994
52.87 52.86
400.90
399.67
354.93 179.14 135.31
.08 43.75 52.86
122.93 .50 .05
121 .88 .50
44.74 18.37
2.43 23.94 23.94
1 .23 1 .23 1.23
74.69
76.24
-1.55
1995 1996 1997 1998
Billions of Colones/ Year Ending December 3 1
91.29 91.29
474.74
472.25
432.1 8 224.85 171 .37
. 1 1 53.37 91 .29
1 16.04 .55 .10
1 14.99 .40
40.07 22.08
2.14 15.85 15.85
2.49 2.49 2.49
47.33
64.37
-17.04
1 14.01 1 14.01
-.52
573.50
572.97
517.85 270.23 201.82
.12 68.29
1 1 4.01 133.61
.60
.20 132.17
.64
55.12 23.83
3.56 27.73 27.73
.53
.53
.53
70.09
94.69
-24.60
730.10
513.50
216.60
1 1 8.50 1 13.67
-39.35
669.27
668.36
599.77 313.01 234.55
78.46 1 1 3.67 1 73.09
5.76 167.32
.01
68.59 36.32
4.29 27.98 27.95 2.19
.03
.91
.91
.91
55.73
80.72
-24.99
885.50
663.00
222.50
1 1 7.40 1 1 6.09
-45.26
783.67
783.35
705.80 377.91 284.87
93.04 1 16.09 211 .80
3.70 206.59
1.51
77.55 38.58
3.51 35.46 35.44
.02
.32
.32
.32
44.00
-5.53
49.53
1 ,41 5.00
1 , 136.50
278.50
1999
167.38 164.25
-88.76
969.16
966.89
866.43 453.78 350.03
1.43 102.32 164.25 248.40
247.39 1 .01
100.46 61 .86
4.08 34.52 34.50
.02
2.27 2.27 2.27
66.06
-1.80
67.86
1 ,633.20
1 ,262.40
370.80
Costa Rica 238
2000
1 78.30 1 76.00
-82.94
1 ,096.61
1 ,095. 16
979. 1 1 524.61 405.30
1 . 13 1 1 8.18 1 76.00 278.50
8.60 268.50
1 .40
1 1 6.05 67.43
8.20 40.42 40.40
.02
1 .45 1.45 1 .45
66.07
61 .27
4.80
1 ,781.50
1 ,299.00
482.50
2001
21 7.50 213.90
-7.94
1 ,270.50
1 ,269.56
1 , 161 .73 607.23 466.30
2.20 138.73 213.90 340.60
7.10 332.10
1 .40
107.83 7 1 .50
2.30 34.03 33.80
.23
.94 .94
1.42
66.33
-9.77
76.10
2,066.70
1 ,478.10
588.60
1 1 3
Cote d ' lvoire 662
Summary Table Consolidated Central Government
1 Total Revenue and Grants (A. I) ... ..
2 Total Revenue (A.II) . . . . . . . . ......... . ...... . . 3 Current Revenue (A.III) .................... .
3.1 Tax (A.IV) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ...... . 3.2 Nontax (A.V) . . . . . . . . . . . . . . . . . . . . . . . . .............. .
4 Capital Revenue (A. VI) ............. . . ... . . .
5 Grants (A. VII) .. . . . ....... . ...... . . . .............. .. 5.1 Curr.(A1 7. 1 +A1 8 . 1 +A 1 9. 1 ) . . . . . . . . . . .
5.2 Cap.(A1 7 .2+A1 8.2 + A1 9.2) . . . . . . . . . . ..
6 7 8 9 10
11
1 2 1 3 1 4
I I
Ill
IV
1.1 1 .2 1 .3
2 2.1 2.2 2.4 3
4 4.1 4.4
5 5.1 5.2
6 6.1 6.2
7
v 8 1 2
VI 1 3
VII 17 1 7.2
Total Exp.& Lend-Repay(C.I) ........ ..
Total Expenditure (C.II) .................... . Current Expenditure (C.III) .............. .
Capital Expenditure (C.IV) ...... .. . . . ... .. Lending minus Repay(C.V) ... . . . . . . . . . . .
Overall Deficit/Surplus ( 1 ·6 ) . . . . . . . . . . . .
Financing (D.I or E.l) ( = · 1 1 ) Abroad (D.III or E. l l l ) . . . . . . . . . . . . . . . . . . . . . . . . .
Domestic (D.II or E. l l) ...... . . . . . . . . . . . . . . . . ..
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants(II +VII) .. ..
Total Revenue (I I I + VI) .................... .
Current Revenue (IV + V) .. . . . . . . . . . . . . . . .
Tax Revenue .. . . . . . . . . . . . . . . . . . . . . . ............. ..
Tax on lnc.,Profits, Cap.Gains ........ .
Individual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ............... . Corporate .. . . . . . . . . . . . . . . . . . . . ...................... ..
Other Unalloc. Taxes on Inc . . . . . . . . . . .
Social Security Contributions ......... ..
Employees .... . . . . . . . . . . . . . . . . . . . . . . .
Employers ............. . . . . . . . . . . . . . . . . . ............. .
Oth.Unalloc. Soc. Sec. Contrib . . . . . . . . . . .
Taxes on Payroll & Work Force ..... .
Taxes on Property .. . . . . . . . . . . . . . . . ........... .. Recur. Taxes on lmmov. Prop . . ..... .
Taxes-Financ.& Cap.Transact . . ..... . .
Dom. Taxes on Goods & Serv . . . . . . . . Gen. Sales, Turnover or V.A.T ...... . .
Excises . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Taxes-lnternat'l Trade, Transac .. . . . .
Import Duties ... . . . . . ........ . . . . . . . . . . . . . . . . . . . . . .
Export Duties....... . . . . . . . . . . . . . . .. . . .
Other Taxes . . .
Nontax Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Entrepren. & Property Income .. . . . . . .
Other Nontax Revenue ..... . . . . . . . . . . . . . . . .
Capital Revenue . . . . . Sales of Fixed Capital Assets .. . . . . . . .
Grants. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
From Abroad...... . . . . . . . . . . . . . . . . . . . . . . . ..
Capital
1989
621,732
621 ,732 97,970 43,722 40,947 13,301
45,500
26,434
24,346 1 3,746 10,600
162,516 51 ,881 83,824
244,024 208,527
35,497
20,942
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay( I I+ V) ..
I I Total Expenditure (I l l + IV) . . . . . . . . ....... .
1 1 4
1990
584,973
584,973 1 05,706 53,252 38,279 14,175
43,200
24,040
24,31 7 14,392 9,925
1 76,109 67,728 81 ,619
1 88,241 166,369 21 ,872
23,360
1994
878,700 849,000 846,900 836,100
1 0,800 2,100
29,700
29,700
1 , 1 58,800 1 ,166,000
971 ,000 1 95,000 -7,200
-280,100
280, 1 00 433,200
-153,100
878,700
849,000
846,900
836,100 1 02,900 69,000 33,900
42,600 6,200
1 1 ,500 24,900 16,300
7,100 7,100
128,100 94,400 1 5,700
536,200 280,700 140,500
2,900
1 0,800
10,800
2,100 2,100
29,700 29,700 29,700
1 , 158,800
1 , 166,000
1995 1996 1997 1998 1999 2000 2001
Millions of Francs/ Year Ending December 3 1
1 , 142,200 1 , 1 07,200 1 , 1 03,300 1 ,085,500
1 7,800 3,900
35,000
35,000
1 ,289,500 1 ,322,600 1 ,042,500
280,100 -33,100
-147,300
147,300 208,900 -61 ,600
1 , 142,200
1 , 107,200
1 , 103,300
1 ,085,500 1 73,200 81 ,000 92,200
52,200 1 0,600 1 2,700 28,900 1 7,200
1 1 ,800 1 1 ,800
163,700 1 23,800
16,700
664,000 350,700 1 77,400
3,400
1 7,800 4,000
13,800
3,900 3,900
35,000 35,000 35,000
1 ,289,500
1 ,322,600
1 ,274,500 1 ,234,000 1 ,231 ,900 1 , 1 85,000
46,900 2,100
40,500
40,500
1 ,332,200 1 ,385,200 1 ,081 ,200
304,000 -53,000
-57,700
57,700 165,200
-107,500
1 ,274,500
1 ,234,000
1 ,231 ,900
1 , 185,000 218,900 92,400
1 26,500
74,300 1 7,000 22,800 34,500 1 9,400
1 3,800 1 3,800
196,600 1 52,600
1 3,900
658,300 382,500 205,700
3,700
46,900 27,800 19,100
2,100 2,100
40,500 40,500 40,500
1 ,332,200
1 ,385,200
1 ,374,200 1 ,330,100 1 ,328,000 1,279,900
48,100 2,100
44,1 00
44,100
1,351 ,000 1 ,494,500 1 , 122,200
372,300 -143,500
23,200
-23,200 61 ,800
-85,000
1 ,374,200
1 ,330,1 00
1 ,328,000
1 ,279,900 265,900 1 18,600 147,300
83,100 23,600 22,100 37,400 22,400
1 5,200 1 5,200
222,800 165,400 21 ,800
666,000 408,800 1 73,200
4,500
48, 100 29,100 1 9,000
2,100 2, 100
44,100 44,100 44,100
1 ,351 ,000
1 ,494,500
1 ,442,700 1 ,392,200 1 ,388,700 1 ,353,000
35,700 3,500
50,500
50,500
1 ,526,700 1 ,557,300 1 , 1 0 1 ,400
455,900 -30,600
-84,000
84,000 47,700 36,300
1 ,442,700
1 ,392,200
1 ,388,700
1 ,353,000 288,500 1 22,300 166,200
79,200 1 8,800 22,800 37,600 26,000
1 3,300 1 3,300
234,500 1 67,000 24,700
706,000 416,400 1 58,000
5,500
35,700 1 7,300 1 8,400
3,500 3,500
50,500 50,500 50,500
1 ,526,700
1 ,557,300
1 ,348,200 1 ,283,300 1 ,271 ,600 1 ,233,800
37,800 1 1 ,700 84,900
64,900
1 ,509, 1 00 1 ,521 ,500 1 , 1 69,000
352,500 -1 2,400
-160,900
160,900 4,400
156,500
1 ,348,200
1 ,283,300
1 ,271 ,600
1 ,233,800 281 ,500 137,900 1 43,600
83,700 21 ,900 23,000 38,800 27,800
1 2,900 1 2,900
235,300 1 53,600 26,600
586,700 408,900 1 76,800
5,900
37,800 12,900 24,900
1 1 ,700 1 1 ,700
64,900 64,900 64,900
1 ,509,100
1 ,521 ,500
1 ,271 ,600 1 ,238, 1 00 1 ,237, 1 00 1 , 188,800
48,300 1 ,000
33,500
33,500
1,351 ,200 1 ,351 ,200 1 ,140,700
21 0,500
-79,600
79,600 126,100 -46,500
1 ,271 ,600
1 ,238,100
1 ,237,100
1 , 1 88,800 292,200 148,900 143,300
1 02,800 23,100 23,200 56,500 23,600
1 8,600 1 8,600
253 , 100 163,500 28,200
493,300 321 ,400 163,400
5,200
48,300 15,600 32,700
1 ,000 1 ,000
33,500 33,500 33,500
1 ,351 ,200
1 ,351 ,200
1 ,376,200 1 ,335,900 1 ,335,000 1 ,287,000
48,000 900
40,300
40,300
1,301 ,900 1 ,297,300 1 , 1 50,200
147,100 4,600
74,300
-74,300 15,000
-89,300
1 ,376,200
1 ,335,900
1 ,335,000
1 ,287,000 270,400 1 55,900 1 14,500
1 14,200 26,000 25,200 63,000 24,800
30,700 30,700
283,300 189,800 32,000
557,800 355,600 1 96,500
5,800
48,000 1 1 ,200 36,800
900 900
40,300 40,300 40,300
1 ,301 ,900
1 ,297,300
Government Finance Statistics Yearbook 2002
Ill Current Expenditure ........................... 1 Expenditure on Goods & Serv . ....... 1.1 Wages and Salaries ........................... 1.2 Employer Contributions ..................... 1.3 Other Purch.of Goods & Serv . ........ 2 Interest Payments .............................. 3 Subsidies & Oth. Curr. Trans! . ........ 3.1 Subsidies .............................................. 3.3-4 Transf.to Nonpft.lnst.& Houshld . ....
IV Capital Expenditure ............................ 7 Capital Transfers ................................ 7.1 Domestic . . . . . . . . . . . . . . . ................................
7.1.1 To Other Levels of Nat. Gov1 ..........
v Lending minus Repayments ............ 8 Domestic ............................................... 8.3-4 To Financial lnst. & Other ................
Table E. Financing by Type of Debt Instrument Consolidated Central Government
Financing ( = D.I) . . . . . . . . . . . . ......... . . . . . . . . ...
II Domestic Financing ( = D. II) ............. 2 Short-term Bonds and Bills .............. 3 Long-term Loans n.e.c . .. . . . . . . . . . . . . . . . . . . .
5 Other Domestic Liabilities ................ 6 Changes in Cash, Deposits, etc . ....
I l l Financing Abroad ( = D.III) ............... 9 Long-term Loans n.e.c . ........ ............. 1 1 Other Foreign Liabilities .................... 1 2 Changes i n Cash, Deposits, etc . ....
Table F. Outstanding Debt Consolidated Central Government
(at End of Fiscal Year)
Total Debt (I I + Il l) ..............................
II Domestic Debt .................................... I l l Foreign Debt ................................. ...... .
2002 Government Finance Statistics Yearbook
1 989 1990 1 994
971,000
525,800
328,000
1 97,800
348,300
96,900
96,900
1 95,000
-7,200
-7,200
-7,200
280,100
-153,100
-19,600
-51,700
-47,900
-33,900
433,200
1 99,400
235,1 00
-1,300
9,148,600
1 ,320,400
7,828,200
Cote d' lvoire 662
1995 1996 1997 1998 1999 2000 2001
Millions of Francs/ Year Ending December 31
1,042,500 1 ,081,200 1 ,1 22,200 1 , 1 01,400 1 ,1 69,000 1 ,140,700 1 , 1 50,200
572,100 643,500 680,600 672,000 729,700 664,900 728,500
346,300 366,800 386,000 392,400 399,800 430,900 458,800
225,800 22,800 22,100 22,800 25,500 23,200 25,300
253,900 272,500 256,800 304,400 21 0,800 244,400
343,200 322,200 303,200 286,200 298,500 294,300 259,700
1 27,200 1 1 5,500 1 38,400 1 43,200 1 40,800 181 ,500 1 62,000
19,600 10,600 13,100 55,400 89,100 61,000
107,600 1 04,900 125,300 1 43,200 81 ,000 92,400 101 ,000
280,1 00 304,000 372,300 455,900 352,500 210,500 147,100
-33,100 -53,000 -143,500 -30,600 -1 2,400 4,600
-33,100 -53,000 -1 43,500 -30,600 -1 2,400 4,600
-33,100 -53,000 -1 43,500 -30,600 -12,400 4,600
147,300 57,700 -23,200 84,000 160,900 79,600 -74,300
-61 ,600 -1 07,500 -85,000 36,300 1 56,500 -46,500 -89,300
31 ,400 -67,700 -26,000 -41 ,300 86,200 -63,700 -72,200
-74,700 -88,200 -71,000 -19,100 120,300 52,000 -6,700
-20,200 40,800 -9,800 102,400 -30,800 -51 ,900 -8,300
1 ,900 7,600 21 ,800 -5,700 -1 9,200 1 7, 1 00 -2,100
208,900 1 65,200 61 ,800 47,700 4,400 126,100 15,000
-21,600 -24,100 -1 1 0,500 -31,500 -21 9,100 -269,300 -356,300
230,500 1 91 ,500 182,900 69,1 00 223,500 395,400 371 ,300
-2,200 -10,600 10,100
9,392,700 9,606,000 10,056,300 7,620,700 7,881,600 7,803,500 8,071,700
1 ,230,700 1 ,1 37,800 1 ,070,600 1 ,039,500 1 ,1 05,100 1 ,049,400 967,200
8,1 62,000 8,468,200 8,985,700 6,581 ,200 6,776,500 6,754, 100 7,1 04,500
1 1 5
Croatia 960
1992 1993 1994 1995 1996 1997 1998 1999 2000 2001
Millions of Kunas/ Year Ending December 31
Summary Table Consolidated Central Government
1 Total Revenue and Grants (A. I) ..... 926 1 4, 131 36,557 t42,626 47,701 52,945 63,173 61 ,358 63,81 7 65,843 2 Total Revenue (A. II) .......................... 926 14,131 36,557 t42,526 47,696 52,945 63,173 61 ,358 63,817 65,843 3 Current Revenue (A.I I I ) ..................... 926 14,120 36,528 t42,427 47, 1 26 52,623 62,813 61 , 122 63,576 65,484
3.1 Tax (A.IV) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 855 13,162 35,102 t40,704 44,808 49,880 59,901 58,044 60,488 62,270
3.2 Nontax (A.V) . . . . .................................... 71 959 1 ,426 t1 ,724 2,318 2,743 2,912 3,078 3,088 3,214
4 Capital Revenue (A. VI) ..................... 1 1 29 t98 569 322 360 236 241 359
5 Grants (A. VII) .................... . . . . . . . . . . .. . ..... t100 5 5.1 Curr.(A1 7. 1 +A18.1 + A 1 9. 1 ) ........... t-5.2 Cap.(A1 7 .2+A18.2+A1 9.2) ............ t100 5
6 Total Exp.& Lend-Repay(C.I) .......... 1 ,035 14,481 35,144 t43,509 48,178 54,532 62,291 64,159 71,514 69,868
7 Total Expenditure (C.II) ..................... 1 ,045 14,570 35,149 t43,947 48,407 54,362 63,079 68,889 73,269 73,796
8 Current Expenditure (C.III) . . . . . . . . . . . . . . . 982 13,580 32,646 t40,449 42,667 48,671 56,470 61 ,251 67,458 69,413
9 Capital Expenditure (C.IV) ................ 63 990 2,503 t3,497 5,740 5,690 6,609 7,638 5,81 1 4,383
1 0 Lending minus Repay (C.V) .. . . . . . . . . . . . -10 -89 -5 t-438 -229 1 70 -788 -4,730 -1 ,755 -3,928
1 1 Overall Deficit/Surplus ( 1 -6) .... . . . ... . . -109 -350 1 ,413 t-883 -477 -1 ,587 882 -2,802 -7,697 -4,025
1 2 Financing (D. I o r E.l) ( = - 1 1 ) ........... 109 350 -1,413 t883 477 1 ,587 -882 2,802 7,697 4,025
1 3 Abroad (D.III or E . I l l) ......................... -5 -71 -13 t755 931 3,1 12 87 4,632 6,859 2,252
1 4 Domestic (D.II or E.ll) ........................ 1 14 421 -1 ,400 t128 -454 -1 ,525 -969 -1 ,830 838 1 ,773
Memorandum Item
1 5 Govt.Debt End Period (F.I) .............. 27,740 29,754 32,856 33,800
Summary Table Budgetary Central Government
Total Revenue and Grants (A. I) . . . . . 547 8,382 22,81 7 t27,485 30,813 33,702 42,376 40,278 41 ,769 48,506
2 Total Revenue (A.II) .......................... 547 8,382 22,817 t27,385 30,813 33,702 42,376 40,278 41 ,769 48,506
3 Current Revenue (A. I l l ) ..................... 547 8,371 22,789 t27,287 30,244 33,385 42,019 40,Q46 41 ,535 48,150
3.1 Tax (A.IV) .................... ......................... 502 7,905 22,377 t26,505 28,950 31 ,775 40,327 38,318 39,939 46,517
3.2 Nontax (A.V) .. . . . . . . . . . . . . .......................... 45 466 41 1 t782 1 ,295 1 ,609 1 ,692 1 ,728 1 ,596 1 ,633
4 Capital Revenue (A. VI) ..................... 1 1 28 t98 569 317 357 232 234 356
5 Grants (A. VII) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . t100
5.2 Cap.(A1 7.2 + A 1 8.2+A19.2) ......... ... t100
6 Total Exp.& Lend-Repay(C.I) . . . . . . . . . . 524 7,714 20,407 t25,694 27,037 29,268 32,693 29,900 33,864 40,604
7 Total Expenditure (C.I I ) . . . . . . . . . . . . . . . . . . . . . 534 7,803 20,416 t25,970 27, 125 28,839 32,976 34,525 35,568 43,771
8 Current Expenditure (C.III) ............... 484 7,141 18,770 t23,056 22,182 24,133 27,463 27,829 30,375 39,978
9 Capital Expenditure (C.IV) ........ .. ...... 50 661 1 ,646 t2,91 4 4,943 4,706 5,513 6,696 5,1 93 3,793
10 Lending minus Repay (C.V) .... . . . . ..... -10 -89 -9 t-276 -88 428 -283 -4,625 -1 ,704 -3,167
1 1 Overall Deficit/Surplus ( 1 -6) .. .. . ... . . .. 24 668 2,410 t1 ,792 3,776 4,435 9,683 10,378 7,905 7,902
1 2 Financing (D. I o r E . I) ......................... -24 -668 -2,410 t-1,792 134 1 ,160 -1 ,447 2,61 1 6,200 4,321
1 3 Abroad (D. Ill o r E.ll l) ......................... 47 t686 804 2,986 -9 4,616 6,921 2,331
14 Domestic (D. I I or E.ll) ........................ -24 -668 -2,458 t-2,478 -670 -1 ,826 -1 ,438 -2,005 -721 1 ,990
Summary Table Central Govt - Soc. Security Funds
Total Revenue and Grants (A. I) . . . . . 339 5,131 12,186 14,590 16,195 18,205 19,738 20,150 21 ,000 16,276
2 Total Revenue (A. I I ) ...................... .... 339 5,131 12,186 14,590 16,195 18,205 19,738 20,150 21 ,000 1 6,276
3 Current Revenue (A.III) ..................... 339 5,131 12,186 1 4,590 16,195 18,200 1 9,735 20,147 20,993 16,273
3.1 Tax (A.IV) ..................... . . . . .. . . . . . . . . . . . . . . . . . . 321 4,757 1 1 ,605 14,026 15,661 17,880 19,448 1 9,727 20,549 15,753
3.2 Nontax (A.V) .... . . . . . . . . . . . . . ..................... .. 18 374 581 564 533 321 287 420 444 520
6 Total Exp.& Lend-Repay(C.I) . . . . . . . . . . 459 6,136 13,023 1 7,Q48 20,206 23,999 28,045 32,773 36,294 27,988
7 Total Expenditure (C. I I) ... . . . . . . . .... ... . . . . 459 6,136 13,023 1 7,210 20,347 24,256 28,550 32,879 36,345 28,749
8 Current Expenditure (C.III) . . . ............ 459 6,136 13,023 1 7,130 20, 1 1 2 23,967 28,325 32,713 36,249 28,688
9 Capital Expenditure (C.IV) ................ 80 235 288 225 166 96 61
1 1 Overall Deficit/Surplus ( 1 -6) . ... ........ -1 1 9 -1 ,006 -836 -2,459 -4,01 1 -5,794 -8,306 -12,623 -15,294 -1 1 ,712 1 2 Financing (D. I o r E . I) ......................... 1 1 9 1 ,006 836 2,459 263 338 389 72 1 ,603 -165 1 3 Abroad (D. I l l o r E.ll ll ......................... 2 84 71 37 -12 -24 14 Domestic (D.II or E.ll) ........................ 1 19 1 ,006 836 2,457 179 267 351 72 1 ,61 5 -141
Summary Table Central Govt. Extrabudg. Accts
Total Revenue and Grants (A. I) . . . . . 40 618 1 ,553 t551 693 1 ,038 1 ,059 930 1 ,048 1 ,061 2 Total Revenue (A. II) . . . . . .... . . . . . . . .......... 40 618 1 ,553 t551 688 1 ,038 1 ,059 930 1 ,048 1 ,061 3 Current Revenue (A. I l l) ..................... 40 618 1 ,553 t550 687 1 ,037 1 ,058 929 1 ,048 1 ,061 3.1 Tax (A.IV) ................... .......................... 32 499 1 , 120 t173 1 97 225 125 3.2 Nontax (A.V) . . . . . . . . . . . . . . . ......................... 8 1 1 9 433 t378 490 813 933 929 1 ,048 1 ,061
1 1 6 Government Finance Statistics Yearbook 2002
5 Grants (A. VII) . . . . . . . . . . . . . . . . . .................... . 5.2 Cap.(A1 7 .2 +A1 8.2 +A19.2) . . . . . . . . . . ..
6 Total Exp.& Lend-Repay(C.I) ........ ..
7 Total Expenditure (C.II) . . . . . . . . . . . . . . . . . . . . . 8 Current Expenditure (C. I I I ) . . . . . . . . . . . . . . .
9 Capital Expenditure (C.IV) .............. ..
10 Lending minus Repay (C.V) ............ .
1 1 Overall Deficit/Surplus ( 1 ·6) .. .. .. .... .. 1 2 Financing (D.I o r E.l) ...... . . . ....... . . . . . .. . . 1 3 Abroad (D.I I I o r E . I l l ) . . . . . . . . . ............ . . . .
14 Domestic (D.II or E. I I ) . . . . . . . . . . . . . . . . . . . . . . ..
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants( I I+VII) .. ..
II Total Revenue ( I I I +VI) .................... .
Ill Current Revenue (IV+ V) ................ .
IV Tax Revenue ................. . . . . . . . . . . . . . . . . . . . . . .
1 Tax on lnc.,Profits, Cap.Gains ........ . 1.1 Individual .............................................. .
1 .2 Corporate ............................................. .
2 Social Security Contributions .......... .
2.1 Employees ........................................... . 2.2 Employers .......................................... .. 2.3 Self-Employed or Nonemployed .... .
2.4 Oth.Unalloc.Soc.Sec.Contrib . ........ ..
3 Taxes on Payroll or Work Force .. . . .
4 Taxes on Property ...... . . . . . . ................ ..
4.1 Recur. Taxes on lmmov. Prop . . ..... . 4.4 Taxes-Financ.& Cap.Transact. . . . . . . . .
5 Dom. Taxes on Goods & Serv . ..... . .
5.1 Gen. Sales, Turnover or V.A.T.. .. . . . . 5.2 Excises .................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Taxes-lnternat'l Trade, Transac ..... .
6.1 Import Duties ...................................... .
7
v 8 9 10 1 2
V I 1 3
Other Taxes ................. . . . . . . . . . . . . . . . . . . . . . . ..
Nontax Revenue .............. ... . . .......... .. . .
Entrepren. & Property Income ...... .. Adm.Fees,Chges,Nonind.Sales ..... . . Fines and Forfeits .... . . . . . . . . . . . . . . . . . . . . . . . . . .
Other Nontax Revenue ................... ..
Capital Revenue .. . . . . . ......................... .
Sales of Fixed Capital Assets ........ .
VII Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18 From Other Levels of Nat. Govt . . . . .
18.2 Capital .. . . . . . . . . . . . . . . . . .............. . . . . . . . . . ......... .
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( = C.I I) ................ . General Public Services .................. . .
2 Defense .. . . . . . . . . . . . . . . . . . . . .. . . .............. . ....... .
3 Public Order & Safety ...................... ..
4 Education .................................. . . ........ .. 5 Health .................................. . . . . . . . . . . . . . . . . . .
6 Social Security & Welfare ... . . . . . . . . . . . . ..
7 Housing & Commun. Amenities .... .. 8 Recr.,Cultr.,Relig.Affrs . .................... . .
9·13 Econ. Affairs & Services .................. . 9 Fuel & Energy ...... . .............. . . . ......... .. ..
10 Agric.,Forestry,Fishing,Hunt. ........ .. . .
1 1 Mining, Manufc.& Construct.. ......... . .
12 Transportation & Communication .. .
1 992
53 53 39 13
-13 13 -5 18
926
926
926
855 84 70 14
321 192 1 16
6
2
2
346 209 28
99 99
71 42
9
19
1 ,045 21
191 58 50
171 317
1 9
140
43
69
2002 Government Finance Statistics Yearbook
1993
631 631 302 329
-1 2 12
-71 83
14,131
14,131
14, 120
13,162 936 722 214
4,757 2,747 1 ,729
94 186
63 26 37
6,107 3,799
401
1 ,230 1 ,230
69
959 421 120 32
385
1 1 1 1
14,570 376
3,044 905 694
2,310 4,549
193 121
1 ,904
495 73
985
1994
1 ,714 1 ,710
853 857
-161 161 -60 222
36,557
36,557
36,528
35,t02 3,803 3,212
592
1 1 ,605 6,993 3,995
363 254
1 1 8 5
1 1 3
15,894 8,782 2,689
3,487 3,487
196
1 ,426 521 449 1 1 1 346
29 29
35,149 1 ,429 7,083 2,574 2,517 4,657
10,708 964 296
3,536
649 1 91
2,430
1995 1996 1997 1998
Millions of Kunas/ Year Ending December 3 1
tt
t767 t767 t263 t503
tt-216 t216
t68 t149
t42,626
t42,526
t42,427
t40,704 t4,507
t3,498 t1 ,009
t14,026 t8,538 t4,854
t508 t126
t-
t142 t
t142
t17,746 t8,590 t4,944
t3,939 t3,937
t344
t1 ,724 t560 t558 t188 t418
t98 t98
t100 t100 t100
t43,947 t1 ,774 t9,274 t2,934 t2,872 t6,538
t13,188 t2,044
t413
t3, 1 83 t
t509 t253
t2,202
936 936 373 563
-242 81 43 38
47,701
47,696
47,126
44,808 5,488 4,217 1 ,271
15,661 9,412 5,559
601 88
172
172
18,873 13,504 5,369
3,965 3,965
649
2,318 494
1 , 177 229 418
569 569
5 5 5
48,407 1 ,761 6,955 3,268 3,166 7,441
15,689 3,420
393
4,590
548 379
3,369
1 ,267 1 ,267
571 696
-229 88 55 33
52,945
52,945
52,623
49,880 5,887 4,102 1 ,785
1 7,880 10,346 6,740
669 125
243
243
20,502 15,133 5,369
4,676 4,676
692
2,743 749
1 ,512 282 201
322 322
54,362 2,004 6,430 3,661 3,563 7,668
19,693 3,199
519
5,205
613 691
3,394
1 ,553 1 ,553
683 871
-495 176 59
1 1 7
63,173
63,173
62,813
59,901 7,376 4,915 2,461
19,448 1 1 ,079 7,501
704 1 63
271
271
27,968 22,200
5,768
4,256 4,256
581
2,912 941
1 ,351 314 307
360 360
63,079 3,075 6,792 3,692 4,089 8,921
22,733 3,820
552
6,134
1 ,098 503
4,043
1999
1 ,485 1 ,485
709 776
-555 1 1 9
16 103
61 ,358
61 ,358
61,122
58,044 6,937 4,571 2,366
19,727 1 1 ,208 7,641
818 60
247
247
26,229 20,218 6,01 1
4,437 4,437
467
3,078 1 ,004 1 ,248
314 512
236 235
68,889 2,748 4,943 3,900 5,015
10,077 26,592
3,068 826
7,897 1
1 ,237 763
5,283
Croatia 960
2000
1 ,356 1 ,356
834 522
-308 -106
-50 -56
63,817
63,817
63,576
60,488 5,768 4,094 1 ,674
20,549 12, 177 7,349
940 83
259
259
29,551 21 ,979
7,572
3,896 3,896
465
3,088 745
1 ,418 340 585
241 241
73,269 2,688 4,973 4,453 5,787
1 1 ,401 28,929 2,680
873
8,031
1 ,715 621
4,931
2001
1 ,276 1 ,276
747 529
-215 -131 -55 -76
65,843
65,843
65,484
62,270 5,391 3,404 1 ,987
21 ,778 9,514
1 1 ,433 736 95
282
282
30,106 22,882
7,224
4,230 4,230
483
3,214 783
1 ,535 330 566
359 359
73,796 2,780 3,894 4,137 5,896
1 1 ,815 31,610
2,549 925
6,001 8
1 ,634 464
3,100
1 1 7
Croatia 960
1 3 1 4
I I
Oth. Econ. Affairs & Serv . . .............. . Other Expenditures ........................... .
of which: Interest Payments ... . . . . .
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay(II +V) ......... .
Total Expenditure (II I + IV) ............... .
Ill Current Expenditu.-e ..... . . . . . . . . . . . . . . . . . . . . . . Expenditure on Goods & Serv . . ..... .
1.1 Wages and Salaries .......................... . 1.3 Other Purch.of Goods & Serv . ....... . 2 Interest Payments ............................. . 3 Subsidies & Oth. Curr. Trans!. ....... . 3.1 Subsidies .. . . . . . . . . . .................................. . 3.2 Transf.to Oth.Lev.Nat.Govt . ............ . 3.3-4 Transf.to Nonpft.lnst.& Houshld . ... . 3.5 Transfers Abroad ............................... .
Adjustment to Current Expenditure
IV Capital Expenditure ........................... . 4 Acquis. of Fixed Cap. Assets ......... . 5 Purchases of Stocks ......................... . 6 Purch. of Land & lntang. Assets .... . 7 Capital Transfers ........ . . . . . . . . . .............. . 7.1 Domestic .............................................. . 7.1.1 To Other Levels of Nat. Govt ......... . 7.2 Abroad ............. . ... ................................. .
V Lending minus Repayments ........... . 8 Domestic ....... ................... . . . . . . . ............. . 8.2 To Nonfin. Pub. Ent. .... . ................. . . . . 8.3-4 To Financial lnst. & Other ........ . ...... . 9 Abroad ...................... ............................ .
II 2 3 4
I l l 6 7 8
II
2 3 4 5 6
I l l 7 9 10
1 1 8
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing ( 1 1 + 111) ..... . . . . . . . . .................. .
Domestic Financing ................... . ...... . From Monetary Authorities .............. . From Deposit Money Banks ........... . Other Domestic Financing .............. .
Financing Abroad ........ . . . ................... . From lnternat'l Develop. Instil. . . ..... . From Foreign Governments ............ . Other Borrowing Abroad .................. .
Table E. Financing by Type of Debt Instrument Consolidated Central Government
Financing ( = D.l) ............. .. . . . . . .. ......... .
Domestic Financing ( = D.I I) . . . . . . . . . . . . . Long-term Bonds ..... . . . . . . . . . . . . . . . . . . . . . . . ... . Short-term Bonds and Bills .... . . . . . .... . Long-term Loans n.e.c . .................... . Short-term Loans & Adv. n.e.c . ..... . Other Domestic Liabilities ............... . Changes in Cash, Deposits,etc ...... .
Financing Abroad ( = D.II I) .............. . Long-term Bonds .......... . . . . . . . . . . . . . . . . . . . . . . Long-term Loans n.e.c . . ................... . Short-term Loans & Adv. n.e.c . ..... .
1992
29 72 64
1 ,035
1 ,045
982 589 1 59 430
64 328 87
235
63 58
5 5
-10 -10
-10
109
1 1 4
103 12
-5 -7
2
109
1 1 4 9
-4 6
1 1 2 -35 26
-5 -5
1993
350 474 382
1 4,481
1 4,570
13,580 8,443 2,860 5,583
382 4,751 1 , 175
58 3,510
8
4
990 930
58 58
�9 �9
�9
350
421 67
364 -10
-71 -71
350
421 10
1 649
-728 489
-71
-71
1994
266 1 ,384 1 , 137
35,144
35,149
32,646 21 ,221
8,510 1 2,710
1 , 137 10,288
1 ,763 1 16
8,359 51
2,503 2,1 1 6
180 2
205 205
-5 -9
-9 5
-1,413
-1 ,400 -617 �73
90
-13 -60 47
-1,413
-1,400 160
-244 �6
-1,930 700
-13
-13
1995 1996 1997 1998 1999 2000 2001
Millions of Kunas/ Year Ending December 3 1
t219 t1 ,727 t1 ,400
t43,509
t43,947
t40,449 t25,799 t1 1 ,122 t14,677
t1 ,400 t13,250
t1,810 t152
t11 ,232 t57
t
t3,497 t2,163
t-t2
t1 ,333 t1 ,326
t-t7
t-438
t-457 t41
t-498 t19
t883
t128 t396
t98 t-367
t755 t133 t30
t593
t883
t128 t-303
tt176
t25 t-2,507 t2,737
t755 t
t224 t531
294 1 ,724 1 ,234
48,178
48,407
42,667 25,135 1 1 ,340 13,794
1 ,234 16,298 2,077
216 13,938
67
5,740 2,755
1 96 2,789 2,774
15
-229 -242
-242 13
477
-454 -153
-92 -209
931 609
-364 686
477
-454 -712 269
-252 10 -1
233
931
958 -27
509 2,418 1 ,791
54,532
54,362
48,671 26,128 12,744 13,384
1 ,791 20,753
2,307 493
1 7,869 83
5,690 2,662
245 2,783 2,771
10 12
170 149
-263 41 2
21
1 ,587
-1 ,525 -355
-1 ,057 -1 14
3,11 2 596
-503 3,019
1 ,587
-1 ,525 -1 ,572
1 14 -187
121
3,1 12 3,022
89
489 3,271 2,026
62,291
63,079
56,470 30,31 2 15,037 15,275 2,026
24,133 3,275
518 20,254
86
6,609 3,456
297 2,857 2,842
5 15
-788 �14
58 �72
26
�82
-969 1 1 2
-1,170 89
87 476
-525 136
�82
-969 -1 ,956
182 101 485 235 -16
87 148 460
-521
614 3,823 2,227
64,159
68,889
61 ,251 30,751 1 6,686 1 4,065 2,227
28,273 3,419
400 23,751
703
7,638 4,709
287 2,642 2,632
66 10
-4,730 -4,741
-4,741 1 1
2,802
-1 ,830 1
-1 ,684 -147
4,632 421
-197 4,408
2,802
-1 ,830 -2,164
179 1 53
2
4,632 4,058
920 -346
764 3,454 2,764
71,514
73,269
67,458 34,633 18,009 1 6,624 2,764
30,061 3,803
289 25,440
529
5,81 1 3,026
520 2,265 2,261
101 4
-1 ,755 -1 ,770
-1,770 15
7,697
838 -12
1 ,270 -420
6,859 -39
�00 7,698
7,697
838 -2,628
1 ,552 1 ,508
418
-12
6,859 6,643
-3,192 3,408
795 4,189 3,260
69,868
73,796
69,413 32,331 1 7,630 14,701 3,260
33,822 3,656
628 29,1 1 1
427
4,383 1 ,709
287 2,387 2,387
177
-3,928 -3,943
105 -3,991
15
4,025
1 ,773 -389
2,310 -148
2,252 335
�92 2,809
4,025
1,773 1 ,494 2,095 -328
-1 ,068
-420
2,252 7,348
-4,402
Government Finance Statistics Yearbook 2002
1992
Table F. Outstanding Debt Budgetary Central Government
(at End of Fiscal Year)
Total Debt ( 1 1 + 111) ..............................
II Domestic Debt ... . ....................... . . . . . . . . . 17,218
Ill Foreign Debt . . . . . . . . . . . . . ...........................
Table L. Local Governments
A. Revenue and Grants I Total Revenue & Grants(II +VII) . . . . II Total Revenue ( I l l +VI) ... . . . . . . . . . . . . . . . . . Ill Current Revenue (IV+ V) ................. IV Tax Revenue ( 1 -7 ) . . . . . . . . . . . . .. . . .. . . . ..... . . .
Tax on Inc., Profits,Cap.Gains ... . . . . . . 1.1 Individual . . . . . . . . . . . . . . . ................................ 4 Taxes on Property . . . . . . . . ...................... 5 Dom. Taxes on Goods & Serv . . . . . . . . 3,6,7 Other Taxes ... . . . . . . . . . . . . . ......................... v Nontax Revenue (8- 1 2 ) . . . . . . . . . . . . . . . . . . . . 8 Entrepren. & Property Income ........ 9,10 Fees, Sales, Fines ................. . . . ......... 12 Other Nontax Revenue ..... . . . . . . ...... . . . . VI Capital Revenue ................................. VII Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18 From Other Levels of Nat. Govt . . ...
B. Expenditure by Function Total Expenditure ( = C.I I ) .................
1 General Public Services . . . . . . . . . . . . . . . . . . . .
3 Public Order and Safety ... . . . . . . . . . . . . . . . . . 4 Education .............................................. 5 Health ......... ............. ....... .. . . . . .. . . . . ........... 6 Social Security & Welfare ..... ............ 7 Housing & Commun. Amenities ...... 8 Recr.,Cultr.,Relig.Affrs . .. . . . . . . . . ... . . . . . . . . . 10 Agricult.,Forestry,Fish.,Hunt. ............ 1 1 Mining, Manufc., & Construct. ......... 12 Transportation & Communication . . .
1 3 Oth. Econ. Affairs & Serv . .. . . . . . . . . . . . . . . 1 4 Other Expenditures ............................
C. Expenditure and Lending minus Repayments by Economic Type
I Tot.Exp.& Lend-Repay.(ll + V) . . . . . . . . . II Total Expenditure ( I l l + IV) . . . . . . . . . . . . . . . .
Ill Current Expenditure ( 1 -3) . . . . . . . . . . . . . . . . .
Expenditure on Goods & Serv . . ...... 1.1-2 Wages & Sal.& Emplr.Contrib . . . . . . . . . 1.3 Other Purch.of Goods & Serv . . . . . . . . .
2 Interest Payments .............................. 3 Subsidies & Other Curr. Trans! . . . . . . . IV Capital Expenditure (4-7) ................. 4,5,6 Stocks, Land, Fixed Cap. Assets . . .
7 Capital Transfers ....... . . ....................... 7.1.1 To Other Levels of Nat. Govt . . . . . . . . . . v Lending minus Repayments ...... . . . . . .
S.1 1 DEFICIT /SURPLUS (A.I-C.I) . . . . . ... . . .
D. Financing by Type of Debt Holder
I Financing ( 1 1+ 1 1 1 ) ................................ II Domestic Financing ( 1 -4) . . . . . . . . . . . . . . . . .
From Other General Govt . ............... 2,3 From Mon.Auth. & Dep.Mon.Bks . . ..
4,5 Other Domestic Financing ... . . . . . . . . . . . . Ill Financing Abroad ...............................
2002 Government Finance Statistics Yearbook
1993 1 994
20,769 1 7,285
3,587
3,392
3,385
2,745
2,350
2,105
258
105
32
640
229
225
186
1 95
1 1 6
3,370
3,373
3,370
3,205
1 ,529
633
895
1 ,675
164
100
64
4
214
-21 4
-21 4
-214
1995 1996 1997 1998
Millions of Kunas/ Year Ending December 31
27,740 29,754 32,856 33,800
16,405 16,534 14,609 1 3,602
1 1 ,334 1 3,220 1 8,247 20,198
4,577 6,590 7,539 8,625
4,292 6,076 6,957 7,786
4,070 5,749 6,486 7,349
3,074 3,701 3,994 4,838
2,611 3,191 3,331 4,152
2,220 2,690 2,612 3,136
335 379 505 539
123 125 146 145
5 6 13
996 2,Q48 2,492 2,5 1 1
302 403 460 604
484 1 ,382 1 ,657 1 ,535
210 264 375 371
222 326 471 438
285 514 582 839
1 52 216 503 523
4,374 6,490 7,415 8,731
1 , 1 40 1 ,492 1 ,456 1 ,763
23 34 36 40
638 754 821 968
41 64 73 89
98 235 263 292
957 1 ,750 2,272 2,221
674 624 981 1 ,209
24 43 63 59
99 269 248 394
406 858 812 1 , 1 78
209 268 318 420
66 98 73 99
4,364 6,479 7,445 8,830
4,374 6,490 7,415 8,731
3,383 4,237 4,942 5,801
1,681 2,541 3,346 3,908
721 924 1 ,320 1 ,547
960 1 ,616 2,027 2,360
23 9 48 79
1 ,679 t ,688 1 ,548 1 ,814
991 2,252 2,473 2,930
553 1 ,614 1 ,880 2,168
438 638 593 762
100
-1 1 -tO 30 99
213 t 1 1 94 -206
-21 3 -1 1 1 -94 206
-21 3 -109 -99 178
-31 -36 -5 -30
-181 -76 -71 208
-1 3 -23 1
-2 27
Croatia 960
1999 2000 2001
1 4,497 14,550 21 ,944
8,365 8,656 9,920
7,721 8,1 23 9,321
7,1 70 7,553 8,476
4,624 4,828 5,083
3,942 4,105 4,287
2,967 3,392 3,588
513 545 598
1 58 1 75 1 93
1 1 3 5
2,545 2,725 3,393
652 721 862
1 ,674 1 ,794 2,270
219 210 261
551 570 845
644 533 598
466 390 501
8,602 8,551 10,129
1 ,832 1 ,919 2,159
41 68 97
977 1 ,017 1 ,087
94 75 105
266 256 312
2,023 2,048 2,684
1 ,391 1 ,223 1 ,302
61 63 84
318 220 313
1 , 1 39 1 ,140 1 ,295
306 337 487
153 185 204
8,697 8,626 10,215
8,602 8,551 10,1 29
5,955 6,319 7,030
3,952 4,233 4,666
1 ,705 1 ,841 1 ,942
2,247 2,392 2,725
134 152 160
1 ,869 1 ,934 2,204
2,647 2,232 3,098
2,171 1 ,756 2,503
475 476 595
95 75 87
-332 30 -295
332 -30 295
-3 -57 257
-20 9
-18 -92 225
1 2 5 5 23
335 27 38
1 1 9
Croatia 960
E. Financing by Type of Debt Instrument
I Financing ( = D. I) ................................
II Domestic Financing ( = D.II) .............
1,2 Domestic Bonds & Bills ....................
3,4,5 Other Domestic Liabilities .. . . ............
6 Changes in Cash,Deposits, etc .......
Ill Financing Abroad ( = D.I I I ) .... . . .. . . . . . . .
1 20
1992 1993 1994
-21 4 -214
1995 1996 1997 1998 1999 2000 2001
Millions of Kunas/ Year Ending December 3 1
-213 -1 1 1 -94
-213 -109 -99
4 -12 15
-16 -23 -68 -201 -74 -46
-2
206 332 -30 295
1 78 -3 -57 257
-16 -6 -5 -4
187 -40 81 1 1 0
7 43 -133 151
27 335 27 38
Government Finance Statistics Yearbook 2002
Summary Table Consolidated Central Government
Total Revenue and Grants (AI) .... . 2 Total Revenue (All) ......................... . 3 Current Revenue (Ali i) .. . . . . . . . . . . . . . . . . . . . 3.1 Tax (A.IV) ............................. . . . . . . . . . ..... .. 3.2 Nontax (AV) .... . .................................. . 4 Capital Revenue (A. VI) .................... . 5 Grants (A VII) .................... . . . . . . . . . . . . . . . . .. 5.1 Curr.(A1 7 . 1 +A18. 1 +A19. 1 ) .......... . 5.2 Cap.(A1 7.2+A1 8.2 + A 1 9.2) ........... .
6 Total Exp.& Lend-Repay(C.I) ......... . 7 Total Expenditure (C.II) .................... . 8 Current Expenditure (C. I l l) . . . . . . . . . . . . . . . 9 Capital Expenditure (C.IV) ..... . . . . . . . . . . .
Adjustment to Total Expenditure ... . 1 0 Lending minus Repay (C.V) ............ .
1 1 Overall Deficit/Surplus ( 1 ·6) .. . . . . . . . . . .
1 2 Financing (D.I o r E.l) ( =-1 1 ) .......... . 1 3 Abroad (D. I l l o r E . I l l ) .............. .......... . 1 4 Domestic (D.II or E . I I ) . . . . . . . . . . . . . . . . . . . . . . . .
Memorandum Item:
1 5 Govt. Debt End Period (F. I) ............ .
Summary Table Budgetary Central Government
Total Revenue and Grants (A. I) .... . 2 Total Revenue (All) ......................... . 3 Current Revenue (Alii) .................... . 3.1 Tax (A.IV) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.2 Nontax (AV) ... . . . . . . . . . . . . . .. . . . . ................. . 4 Capital Revenue (A. VI) . . . . . . . . . . . . . . . . . . . .. 5 Grants (A. VII) ....................... .. . . . ......... . 5.1 Curr.(A 1 7. 1 +A18.1 +A19. 1 ) .......... . 6 Total Exp.& Lend-Repay(C.I) ......... . 7 Total Expenditure (C.II) .................... . 8 Current Expenditure (C.II I) . . . . . . . . . . . . . . . 9 Capital Expenditure (C.IV) ............... . 10 Lending minus Repay (C.V) ....... .. . .. . 1 1 Overall Deficit/Surplus ( 1 ·6) ........... . 1 2 Financing (D.I o r E . I) ........................ . 1 3 Abroad (D.III o r E.lll) ........................ . 14 Domestic (D.II or E.ll) ....................... .
Memorandum Item:
1 5 Govt. Debt End Period (F.I) .... . . . . . ... .
Summary Table Central Govt - Soc. Security Funds
Total Revenue and Grants (AI) .... . 2 Total Revenue (All) ......................... . 3 Current Revenue (Alii) .................... . 3.1 Tax (A.IV) ............................................ . 3.2 Nontax (A.V) . . . . . . . . . . . . . .......................... . 6 Total Exp.& Lend-Repay(C.I) ......... . 7 Total Expenditure (C.II) .................... . 8 Current Expenditure (C. I I I ) . . . . . . . . . . . . . . . 9 Capital Expenditure (C. IV) ............... . 10 Lending minus Repay (C.V) . . . . . . . . . . . . . 1 1 Overall Deficit/Surplus ( 1 ·6) ........... . 1 2 Financing (D. I o r E . I) ........................ . 14 Domestic (D.II or E.ll) ....................... .
Summary Table Central Govt. Extrabudg.Accts
Total Revenue and Grants (A. I) .... . 2 Total Revenue (All) ......................... .
1989
632.60 627.23 626.91 510.54 1 1 6.37
.32 5.37 3.10 2.27
698.57 691.22 537.1 1 81 .34 72.77 7.35
-65.97
65.97 1 07.41 -41 .44
1 ,148.31
414.08 410.98 410.73 333.53
77.20 .25
3.10 3.10
460.28 458.78 393.52
65.26 1 .50
-46.20 76.90 71.10
5.80
906.06
124.76 1 24.76 1 24.76 96.24 28.52
1 00.35 10Q.45 100.45
-.10 24.41
.04
.04
93.76 91.49
2002 Government Finance Statistics Yearbook
1990
710.46 706.42 706.08 569.27 136.81
.34 4.04 1.77 2.27
846.54 836.34 616.75
94.52 125.07
10.20
-136.08
136.08 -22.37 158.45
1 ,295.63
460.73 458.96 458.66 372.37 86.29
.30 1 .77 1 .77
532.01 531.67 454.92
76.75 .34
-71.28 185.28 -30.57 215.85
1 ,027.66
142.10 142.10 142.10 108.48 33.62
1 1 1 .25 1 10.51 1 10.51
.74 30.85
-.06 -.06
107.63 105.36
1991
724.61 720.83 720.59 570.47 150.12
.24 3.78 1.33 2.45
907.00 888.91 660.28 92.10
1 1 6.53 18.09
-182.39
182.39 82.85 99.54
1 ,508.83
461 .84 460.51 460.29 360.03 100.26
.22 1 .33 1.33
589.50 582.81 510.05 72.76 6.69
-127.66 232.84
76.24 156.60
1 , 190.27
155.42 155.42 155.42 1 16.30 39.12
126.37 126.63 126.63
-.26 29.05
-.21 -.21
1 07.35 104.90
1992 1993 1994 1995
Millions of Pounds/ Year Ending December 31
875.13 873.99 873.21 693.42 1 79.79
.78 1 .14 .21 .93
1 ,022.69 1 ,007.37
761.75 101.02 144.60 15.32
-147.56
147.56 -54.63 202.19
1 ,740.39
571.30 571 .09 570.35 454.04 1 16.31
.74
.21
.21 659.01 653.39 569.05 84.34
5.62 -87.71 248.23 -12.45 260.68
1 ,439.91
1 78.56 1 78.56 1 78.56 132.84 45.72
133.63 134.12 134.12
-.49 44.93
.26
.26
125.27 124.34
991.68 987.93 987.66 79Q.68 196.98
.27 3.75
2.98 .77
1 ,069.50 1 ,053.83
881.47 108.34 64.02 15.67
-77.82
77.82 -91 .04 168.86
1 ,922.93
647.69 644.71 644.47 525.86 1 1 8.61
.24 2.98 2.98
741 .02 738.68 646.47
92.21 2.34
-93.33
197.29 -48.91 246.20
1 ,645.20
208.80 208.80 208.80 1 53.52 55.28
163.48 162.65 162.65
.83 45.32
.20
.20
135.19 134.42
1 ,144.52 1 , 140.55 1 , 140.09
928.36 21 1 .73
.46 3.97 2.57 1 .40
1 , 196.37 1 , 192.35
992.67 128.30 71 .38 4.02
-51.85
51 .85 -65.07 1 16.92
1 ,958.64
770.18 767.61 767.19 641.77 125.42
.42 2.57 2.57
847.25 846.82 741.67 1 05.15
.43 -77.07 1 75.80 -7.05
182.85
1 ,744.40
233.21 233.21 233.21 168.89 64.32
182.31 181 .75 181 .50
.25
.56 50.90
-.22 -.22
141.13 139.73
1 ,270.84 1 ,266.94 1 ,266.15 1 ,022.36
243.79 .79
3.90 2.55 1 .35
1 ,310.71 1 ,306.14 1 ,083.70
153.23 69.21 4.57
-39.87
39.87 -77.53 1 1 7.40
2,062.67
861.15 858.60 857.89 716.75 141 .14
.71 2.55 2.55
939.06 935.91 81 2.40 123.51
3.15 -77.91 1 75.38 -54.19 229.57
1 ,866.49
255.1 1 255. 1 1 255.1 1 180.97 74.14
198.64 198.84 198.84
-.20 56.47
.04
.04
1 54.58 1 53.23
1 996
1 ,323.70 1 ,321.29 1 ,320.51 1 ,058.26
262.25 .78
2.41 .76
1 .65
1 ,465.75 1 ,462.76 1 ,204.86
144.57 1 13.33
2.99
-142.05
1 42.05 -61.84 203.89
2,240.51
888.54 887.78 887.06 737.57 149.49
.72
.76
.76 1 ,013.50 1 ,012.03
901.24 1 1 0.79
1.47 -124.96 291 .16 -16.35 307.51
2,095.45
281 .94 281.94 281.94 197.51 84.43
228.00 226.83 226.83
1 . 17 53.94
.35
.35
153.22 151 .57
Cyprus 423
1 997
1 ,375.00 1 ,373.36 1 ,372.78 1 ,072.37
300.41 .58
1 .64 .49
1 . 15
1 ,606.22 1 ,603.50 1,315.79
1 60.90 126.81
2.72
-231.22
231.22 88.07
143.15
2,502.67
914.67 914.18 913.64 739.68 1 73.96
.54
.49
.49 1 , 127.14 1 , 1 24.85
996.70 128.15
2.29 -212.47 402.89 137.33 265.56
2,399.94
302.20 302.20 302.20 206.41 95.79
245.99 246.1 7 246.17
-.18 56.21
-.21 -.21
158.13 156.98
1998
1 ,473.88 1 ,473.1 5 1 ,472.27 1 , 175.72
296.55 .88 .73 .61 . 12
1 ,731.47 1 ,731.70 1 ,437.83
178.14 1 1 5.73
-.23
-257.59
257.59 148.27 109.32
2,795.48
956.32 955.71 954.88 795.12 1 59.76
.83
.61
.61 1 ,250.63 1,251 .24 1 ,101.1 1
150.13 -.61
-294.31 442.19 163.48 278.71
2,71 2.58
329.28 329.28 329.28 219.89 109.39 262.95 264.28 264.28
-1.33 66.33 -9.61 -9.61
1 88.28 1 88.16
1 21
Cyprus 423
3 Current Revenue (A.II I) .. . . . . . . . . . . . . . . . . . . . 3.1 Tax (A.IV) .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.2 Nontax (A.V) ...................................... .. 4 Capital Revenue (A. VI) .................... . 5 Grants (A. VII) ..................................... . 5.2 Cap.(A1 7.2 + A1 8 .2 + A1 9.2) .. . . . . . . . . . . 6 Total Exp.& Lend-Repay(C.I) ......... . 7 Total Expenditure (C.II) .................... . 8 Current Expenditure (C.III) .............. . 9 Capital Expenditure (C.IV) ............... .
Adjustment to Total Expenditure ... . 10 Lending minus Repay (C.V) ............ . 1 1 Overall Deficit/Surplus (1 -6) ........... . 1 2 Financing (D. I o r E.l) ........................ . 1 3 Abroad (D.II I o r E.lll) ........................ . 14 Domestic (D . I I or E.ll) ....................... .
Memorandum Item:
1 5 Govt. Debt End Period ( F . I) ............ .
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants(II +VI I) ... .
II Total Revenue ( I I I + VI ) .................... .
Ill Current Revenue (IV+ V) ................ .
IV Tax Revenue ...................................... . Tax on lnc.,Profits, Cap.Gains ....... . .
1-1 Individual .............................................. . 1-2 Corporate ........... . . . . . . . . . . . . . . .................... . 1-3 Other Unalloc. Taxes on Inc . .. . . . . . . . .
2 Social Security Contributions .... .. . . . . . 2.1 Employees ............ . . . .. . . . . .. .... . ............... . 2.2 Employers .......................................... .. 2.3 . Self-Employed or Nonemployed .... .
3 Taxes on Payroll & Work Force ..... .
4 Taxes on Property ............................. . 4.1 Recur. Taxes on lmmov. Prop . . ..... . 4.3 Estate, Inheritance & Gift Taxes ... . 4.4 Taxes-Financ.& Cap.Transact. ....... .
5 Dom. Taxes on Goods & Serv . ...... . 5.1 Gen. Sales, Turnover or V.A.T . . . . . . . . 5.2 Excises ............. .................................... .
6 Taxes-lnternat'l Trade, Transac ..... . 6.1 Import Duties .................... . . . . . . . . .......... .
7 Other Taxes ........................................ .
V Nontax Revenue ................................ . 8 Entrepren. & Property Income ....... . 9 Adm.Fees,Chges,Nonind.Sales ...... . 1 0 Fines and Forfeits . . . . . . . . ........... . . . ....... . 1 1 Contr.to Gov.Emp.Pens.& Welf.Fd. 1 2 Other Nontax Revenue .. . . . . . . . ........... .
VI Capital Revenue ............................... .. 1 3 Sales o f Fixed Capital Assets ........ . 1 5 Sales o f Land & lntang. Assets ..... .
VII Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 7 From Abroad ....................................... . 1 7.1 Current ....................... .......................... . 1 7.2 Capital .................................................. .
2
1 22
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( = C. I I) . . . . . . . . . . . . . . . . . General Public Services ................... . Defense ............. .................................. .
1989
91 .42 80.77 10.65
.07 2.27 2.27
137.94 131 .99 43.14 1 6.08 72.77
5.95 -44.18 -10.97 36.31
-47.28
242.25
632.60
627.23
626.91
510.54 130.08 84.05 31.01 15.02
96.24 39.13 46.62 10.49
10.80
16.03 5.25 1 .51 9.27
1 1 0.93
77.40
105.51 105.51
40.95
1 16.37 70.49 30.59
8.38 .89
6.02
.32
.07
.25
5.37 5.37 3.10 2.27
691 .22 47.83 20.1 1
1990
105.32 88.42 1 6.90
.04 2.27 2.27
203.28 194.16 51 .32 1 7.77
125.07 9.12
-95.65 -49.1 4
8.20 -57.34
267.95
710.46
706.42
706.08
569.27 1 54.57 1 00.29 35.99 18.29
108.48 44.04 52.80 1 1 .64
12.22
17.34 5.10 2.01
10.23
1 1 9.46
81 .60
1 1 0.83 1 1 0.83
46.37
136.81 82.90 34.06
9.56 1 .54 8.75
.34
.04
.30
4.04 4.04 1 .77 2.27
836.34 60.29 24.22
1991
1 04.88 94.14 10.74
.02 2.45 2.45
191 . 13 1 79.47 43.60 1 9.34
1 1 6.53 1 1 .66
-83.78 -50.24
6.61 -56.85
318.56
724.61
720.83
720.59
570.47 137.58 85.47 35.37 16.74
1 1 6.30 47.32 55.85 13.13
1 2.70
1 6.05 4.72 1 .42 9.91
121 .84
80.54
1 1 2.51 1 1 2.51
53.49
150.12 97.18 34.41
9.93 1 .69 6.91
.24
.02
.22
3.78 3.78 1 .33 2.45
888.91 67.38 26.50
1992 1 993 1994 1995 1996 1997 1998
Millions of Pounds/ Year Ending December 31
124.30 106.54
1 7.76 .04 .93 .93
230.05 219.86
58.58 16.68
144.60 10.1 9
-104.78 -100.93
-42.18 -58.75
301.48
875.13
873.99
873.21
693.42 160. 1 1 99.29 43.63 1 7.19
132.84 53.59 63.80 15.45
14.73
17.87 3.43 2.37
12.07
1 80.04 36.47 95.90
123.18 123.18
64.65
1 79.79 1 1 8.02 42.26 10.64 1 .90 6.97
.78
.04
.74
1 . 14 1 . 14 .21 .93
1 ,007.37 69.52 29.90
134.39 1 1 1 .30 23.09
.03
.77
.77 165.00 152.50 72.35 16.13 64.02 12.50
-29.81 -1 1 9.67
-42.1 3 -77.54
277.73
991.68
987.93
987.66
790.68 1 79.89 120.15 47.21 12.53
153.52 62.52 72.30 18.70
16.47
17.02 2.87 2.1 2
12.03
243.50 1 1 2.27 89.28
101 .81 101.81
78.47
196.98 126.79 48.06 12.21 2.08 7.84
.27
.03
.24
3.75 3.75 2.98
.77
1 ,053.83 79.86 44.97
139.69 1 1 7.70 21 .99
.04 1 .40 1 .40
1 66.81 1 63.78 69.50 22.90 71 .38 3.03
-25.68 -123.73
-58.02 -65.71
214.24
1 ,144.52
1 ,140.55
1 ,1 40.09
928.36 223.15 146.63 62.79 13.73
168.89 70.47 80.27 18.15
18.06
20.26 2.88 2.01
15.37
314.36 168.54 102.60
97.43 97.43
86.21
21 1 .73 130.39 56.78 14.09 2.43 8.04
.46
.04
.42
3.97 3.97 2.57 1 .40
1 , 192.35 82.79 40.97
153.15 124.64 28.51
.08 1 .35 1 .35
173.01 171 .39 72.46 29.72 69.21
1 .62 -18.43
-135.55 -23.34
-1 12.21
1 96.18
1 ,270.84
1 ,266.94
1 ,266.15
1 ,022.36 241.41 157.12 69.46 14.83
180.97 76.21 87.27 1 7.49
20.03
25.98 5.69 2.30
17.99
356.80 191 .86 1 1 8.53
101.40 101.40
95.77
243.79 154.20 63.75 15.18 2.45 8.21
.79
.08
.71
3.90 3.90 2.55 1 .35
1 ,306.14 85.89 46.24
151 .51 123.18 28.33
.06 1 .65 1 .65
224.25 223.90 76.79 33.78
1 1 3.33 .35
-71.03 -149.46 -45.49
-103.97
145.06
1 ,323.70
1 ,321.29
1 ,320.51
1 ,058.26 254.91 147.14 96.67 1 1 . 10
197.51 82.31 96.72 18.48
21.41
24.27 2.90 2.09
19.28
365.73 198.00 1 1 7.49
95.54 95.54
98.89
262.25 1 55.08 78.64 1 7.44 2.57 8.52
.78
.06
.72
2.41 2.41
.76 1 .65
1 ,462.76 93.95 53.53
156.94 126.28 30.66
.04 1 . 1 5 1 . 1 5
233.09 232.48
72.92 32.75
126.81 .61
-74.96 -171 .46 -49.26
-122.20
102.73
1 ,375.00
1 ,373.36
1 ,372.78
1 ,072.37 268.73 158.19 102.01
8.53
206.41 88.08
1 00.Q1 18.32
22.09
24.31 3.62 2.87
17.82
366.76 206.40 107.67
76.54 76.54
107.53
300.41 204.66 65.42 18.81 2.75 8.77
.58
.04
.54
1.64 1.64 .49
1 . 15
1 ,603.50 101 .82 61 .46
188. 1 1 160.71 27.40
.05
. 12
. 12 217.89 216.18
72.44 28.01
1 1 5.73 1 .71
-29.61 -174.99
-15.21 -159.78
82.90
1 ,473.88
1 ,473.1 5
1 ,472.27
1 ,1 75.72 300.1 1 1 66.33 124.41
9.37
219.89 91.94
108.30 19.65
26.67
26.06 3.27 3.66
19.13
404.29 225.82 120.01
55.71 55.71
142.99
296.55 184.27 77. 17 22.71 3.25 9.1 5
.88
.05
.83
.73
.73
.61
.12
1,731 .70 1 06.08 68.31
Government Finance Statistics Yearbook 2002
3 Public Order & Safety ....................... . 4 Education ............................................ .. 5 Health ........................... ........................ . 6 Social Security & Welfare ................ . 7 Housing & Commun. Amenities .... .. 8 Recr.,Cultr. ,Relig.Affrs . .................... ..
9-13 Econ. Affairs & Services .................. . 9 Fuel & Energy .............................. ...... . 1 0 Agric.,Forestry,Fishing,Hunt. .......... . .
1 1 Mining, Manufc., & Construct. ........ . 1 2 Transportation & Communication . . . 1 3 Oth. Econ. Affairs & Serv . . .............. . 14 Other Expenditures ......... . . . . . . ....... . . . . . .
of which: Interest Payments .. . . . . . .
Adjustment to Total Expenditure . . ..
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay( I I+ V) ........ . .
II Total Expenditure ( I I I + IV) .............. ..
I l l Current Expenditure .......................... . Expenditure on Goods & Serv . .. . . . . .
1.1 Wages and Salaries . . . . . . . .......... .... ..... . 1.3 Other Purch.of Goods & Serv . . ..... .. 2 Interest Payments ............................ .. 3 Subsidies & Oth. Curr. Transf. ...... .. 3.1 Subsidies ..................... ....................... .. 3.2 Transf.to Oth.Lev.Nat.Govt . .. . . . . ... .. ..
3.3-4 Transf.to Nonpft.lnst.& Houshld . .. .. 3.5 Transfers Abroad .............................. . .
IV Capital Expenditure .......................... .. 4 Acquis. of Fixed Cap. Assets ... . . . . . .. 6 Purch. of Land & lntang. Assets .... . 7 Capital Transfers .............................. .. 7.1 Domestic ........................ . . . . . . . . . . . . . . . . . . . . . . . 7.1.1 To Other Levels of Nat. Govt ........ ..
v
8
Adjustment to Total Expenditure . . ..
Lending minus Repayments .......... .. Domestic .............................................. .
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing ( I I+ I l l) . . . . . . . . . ..................... ..
Domestic Financing ................ . . . . . ..... .
1989
46.92
70.84
44.09
1 33.59
24.38
6.65
1 23.40
67.06
.10
42.71
13.53
100.84
97.83
72.77
698.57
691 .22
537.1 1
255.74
203.01
52.73
97.83
1 83.54
32.63
1 . 1 2
144.87
4.92
81.34
69.01
2.12
10.21
10.21
72.77
7.35
7.35
65.97
-41 .44 I I 2 3 4
From Monetary Authorities .............. . -101 .64
Ill 6 7 8
II
2 3 4
From Deposit Money Banks .......... . . Other Domestic Financing .............. .
Financing Abroad .. . . . . . . . . . . . . . ............... . From lnternat'l Develop. Instil . . .. . . . . . From Foreign Governments .... . . . . . . . . . Other Borrowing Abroad ... . . . . . . . . . . . . . . . .
Table E. Financing by Type of Debt Instrument Consolidated Central Government
Financing ( = D.l) . ... . . . . . . . . ..... . . . . . . . . . . . . . ..
Domestic Financing ( = D.ll) ............ . Long-term Bonds .......................... . . . . .. Short-term Bonds and Bills ............ .. Long-term Loans n.e.c . . ........ . . . . . . . .... . Short-term Loans & Adv. n.e.c . .... ..
10.58
49.62
107.41
40.38
-.73
67.76
65.97
-41.44
40.51
-28.1 1
-1.76
-12.72
2002 Government Finance Statistics Yearbook
1990
55.77
79.39
48.33
1 57.94
31.10
6.39
1 30.96
72.09
. 10
44.1 4
14.63
1 1 6.88
1 14.08
1 25.07
646.54
836.34
616.75
290.06
231.22
58.84
1 1 4.08
212.61
33.61
1 . 1 8
172.16
5.66
94.52
82.24
.20
1 2.08
1 2.08
.58
1 25.07
10.20
10.20
1 36.08
1 58.45
71 .76
51.75
34.94
-22.37
-10.50
-.76
-1 1 . 1 1
136.08
1 58.45
1 7.39
81 .80
-.13
69.49
1991
60.06
91 .03
53.66
185.13
32.92
9.18
1 1 2.74
59. 1 2
. 1 0
37.42
16.10
1 33.78
1 29.48
1 16.53
907.00
888.91
680.28
325.08
254.87
70.21
1 29.48
225.72
18.46
1 .23
1 98.70
7.33
92.10
72.89
2.81
16.40
16.40
.84
1 1 6.53
1 8.09
1 8.09
1 82.39
99.54
45.06
21 .40
33.08
82.85
30.72
-.76
52.89
182.39
99.54
53.90
88.23
-1 .65
-14.73
1992 1993 1 994 1 995
Millions of Pounds/ Year Ending December 31
61.66
104.33
60. 1 1
201 .85
34.25
1 1 . 17
1 38.51
71 .42
. 1 5
50.03
16.91
1 51 .46
1 43.33
1 44.61
1 ,022.69
1 ,007.37
761.75
353.85
278.56
75.29
1 43.33
264.57
29.76
6.42
21 9.75
8.64
101 .02
84.64
2.02
14.36
14.36
9.70
144.60
15.32
1 5.32
147.56
202.19
1 31 .95
32.44
37.80
-54.63
-29.08
-.79
-24.76
147.56
202.1 9
39.26
97.40
-.59
1 1 2.96
65.51
1 1 6.49
64.74
242.1 2
37.63
10.48
160.18
82.51
. 15
60.01
1 7.51
167.83
162.75
64.02
1 ,069.50
1 ,053.83
881.47
395.56
306.50
89.06
162.75
323.1 6
39.06
1 .91
273.34
8.85
108.34
89.98
2.01
16.35
16.35
5.73
64.02
1 5.67
1 5.67
77.82
168.86
-57.24
179.71
46.39
-91 .04
-1 6.58
-.81
-73.65
77.82
1 68.86
44.40
1 37.87
37.49
75.01
1 36.72
74.39
276.60
53.69
14.24
1 74.30
75.39
. 13
64.1 1
34.67
1 92.25
185.51
71 .39
1 , 1 96.37
1 , 1 92.35
992.67
445.11
354.33
90.78
185.51
362.05
28.60
2.90
320.70
9.85
1 28.30
99.70
3.51
25.09
25.09
25.09
71 .38
4.02
4.02
51 .85
1 1 6.92
-4.74
43.20
78.46
�5.07
�2.46
-.82
-1.79
51 .85
1 1 6.92
58.71
-5.47
53.63
77.59
1 50.74
81 .14
312.91
59.97
1 7.93
1 95.43
86.1 2
. 1 1
74.50
34.70
209.09
201 . 1 4
69.21
1 ,310.71
1 ,306.14
1 ,083.70
469.91
374.66
95.25
201.14
412.65
37.74
2.02
362.71
10.18
1 53.23
96.65
25.03
31.55
31.55
31 .55
69.21
4.57
4.57
39.87
1 1 7.40
168.71
-101 .39
50.08
-77.53
-39.95
-.85
-36.73
39.87
1 1 7.40
40.21
1 1 0.20
31 .15
1 996
80.61
161.41
88.50
358.83
58.43
23.06
1 99.58
96.40
.12
69.51
33.55
231.53
221.70
1 1 3.33
1 ,465.75
1 ,462.76
1 ,204.86
508.30
396.76
1 1 1 .54
221.70
474.86
46.47
5.77
412.97
9.65
144.57
96.89
14.71
32.97
32.97
32.97
1 1 3.33
2.99
2.99
142.05
203.89
-1 10.36
257.22
57.03
�1 .84
-37.87
-.65
-23.32
142.05
203.89
38.61
205.63
-32.08
Cyprus 423
1997
89.55
1 90.32
101 .34
392.66
64.91
27.47
207.17
90.04
. 1 5
71 .93
45.05
239.99
230.00
1 26.81
1 ,606.22
1 ,603.50
1 ,31 5.79
561 .66
429.85
131 .81
230.00
524.1 3
36.26
5.94
469.71
12.22
160.90
107.25
1 1 .18
42.47
42.47
42.47
1 26.81
2.72
2.72
231.22
143.15
-2.97
1 1 1 .87
34.25
88.07
�0.82
-.64
1 49.53
231.22
143.15
1 93.47
-37.07
-9.61
1998
91.77
204.98
109.42
424.67
68.24
28.47
232.56
93.57
. 15
93.86
44.98
281 .38
269.16
1 1 5.82
1 ,731.47
1 ,731 .70
1 ,437.83
600.02
458.91
1 41 .1 1
269.16
568.65
33.92
7.70
51 3.26
13.77
1 78.14
1 24.90
1 3.35
39.89
39.89
39.89
1 1 5.73
-.23
-.23
257.59
109.32
1 02.70
19.47
-12.85
148.27
-27.47
-.54
1 76.28
257.59
109.32
94.66
12.70
36.01
1 23
Cyprus 423
1989 1990 1991
6 Changes in Cash, Deposits, etc . . ... -39.36 -10.10 -26.21
Ill Financing Abroad ( = D. I l l) ............... 107.41 -22.37 82.85 7 Long-term Bonds ................................ 8 Short-term Bonds and Bills .... . . . . .. . ... 45.79 -19.83 54.18 9 Long-term Loans n.e.c . ..................... 24.1 9 -1 1 .83 20.89 1 1 Other Foreign Liabilities .................... 37.43 9.29 7.78
Table F. Outstanding Debt Consolidated Central Government
(at End of Fiscal Year)
Total Debt ( 1 1+ 1 1 1 ) .............................. 1 , 148.31 1 ,295.63 1 ,508.83
II Domestic Debt ................. . . . . ............... 531.39 700.03 826.04 Ill Foreign Debt . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 616.92 595.60 682.79
1 24
1992 1993 1994 1995 1996 1997 1998
Millions of Pounds/ Year Ending December 31
-46.84 -50.90 10.05
-54.63 -91.04 -65.07
22.77 -14.20 45.43 -68.55 -64.96 -103.34 -8.85 -1 1 .88 -7.16
1 ,740.39 1 ,922.93 1 ,958.64
1 ,075.12 1 ,295.12 1 ,401.99 665.27 627.81 556.65
-64.16 -6.27 -3.64 -34.05
-77.53 -61 .84 88.07 148.27 153.76 201.78
-1 1 .39 -17.17 -7.38 -38.70 -61 . 13 -41.41 -57.81 -14.72
-5.01 -3.26 -.50 -.09
2,062.67 2,240.51 2,502.67 2,795.48
1 ,583.40 1 ,837.56 1 ,987.35 2,130.71 479.27 402.95 515.32 664.77
Government Finance Statistics Yearbook 2002
1993
Summary Table Consolidated Central Government
1 Total Revenue and Grants (A. I) ..... 385,032 2 Total Revenue (A. II) .................... . . . . . . 385,032 3 Current Revenue (A.III) . . . . . . ............... 384,871 3.1 Tax (A.IV) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 357,856 3.2 Nontax (A.V) . . . . . . . . . . . . .. .......................... 27,015 4 Capital Revenue (A. VI) ..................... 161 5 Grants (A. VII) .. . . . . . . . . . . . . . . . ..................... 5.1 Curr.(A 1 7 . 1 +A18.1 +A19. 1 ) ........ . . . 5.2 Cap.(A1 7.2 +A1 8.2+A1 9.2) .... . ... . . . .
6 Total Exp.& lend-Repay(C. I) .......... 360,702 7 Total Expenditure (C.II) ................... . . 383,321 8 Current Expenditure (C. I I I ) . . . . . . . . . . . . . . . 351 ,850 9 Capital Expenditure (C.IV) ................ 31 ,471 10 lending minus Repay (C.V) ............. -22,61 9
1 1 Overall Deficit/Surplus ( 1 ·6) . . . . . . . . . . . . 24,330
1 2 Financing (D.I or E.l) ( = ·1 1 ) .. . . . . . . . .. -24,330 1 3 Abroad (D.III or E . I l l) . . . . . . . . . . .... ........... -484 14 Domestic (D. I I or E.ll) . . . . ......... . . . . ....... -23,846
Memorandum Item:
1 5 Govt Debt End Period (F.I) .. .. ... . . . . . . 1 88,727
Summary Table Budgetary Central Government
1 Total Revenue and Grants (A. I) . . . . . 341 ,376 2 Total Revenue (A. I I ) . . . . ...................... 341 ,376 3 Current Revenue (A. I ll) ........... . . . . . . . .. . 341,215 3.1 Tax (A.IV) . . . . . . . . . . ........................ . . . ........ 324,143 3.2 Nontax (A.V) ........................................ 17,072 4 Capital Revenue (A. VI) ..................... 161 5 Grants (A. VII) ... . . . . . . ............................. 5.1 Curr.(A. 1 7. 1 +A18.1 +A19. 1 ) . . . . . . . . . . 6 Total Exp.& Lend-Repay(C.l) . . . . . . . . . . 325,498 7 Total Expenditure (C. I I ) . . . . . . . . . . . .......... 326,965 8 Current Expenditure (C.III) ............... 299,967 9 Capital Expenditure (C.IV) ....... . . . . . . . . . 26,998 10 Lending minus Repay (C.V) ............. -1 ,467 1 1 Overall Deficit/Surplus ( 1 ·6) .......... .. 15,878
1 2 Financing (D.l o r E . I) .. . . . . . . . . ............... -4,730
1 3 Abroad (D. I l l o r E . I l l) . . . . . . . . . . . . ............. -484 14 Domestic (D.II or E. I I ) ............ . . . . . . . . . . . . -4,246
Memorandum Item:
1 5 Govt. Debt End Period (F.I) .... . . . . ..... 158,846
Summary Table Central Govt - Soc. Security Funds
Total Revenue and Grants (A. I) .. ... 34,134
2 Total Revenue (A. I I ) .. . . . . . . . . . . . . . . . ......... 34,134
3 Current Revenue (A. i l l) ................. . . . . 34, 1 34
3.1 Tax (A.IV) ............... ................... . .. . . . . . . . . 33,692
3.2 Nontax (A.V) .. . . . . . . . ......... . . .. . . . . . . . . . . . . . . . .. . 442 6 Total Exp.& Lend-Repay(C.l) .. . . . . .. .. 47,830 7 Total Expenditure (C. I I ) ..................... 47,830 8 Current Expenditure (C.III) ............... 47,089 9 Capital Expenditure (C.IV) ... . . . . . ........ 741
1 1 Overall Deficit/Surplus ( 1 ·6) .......... . . -1 3,696 1 2 Financing (D.l o r E . I) . . . . . . . . . . ............. . . -4,921 14 Domestic (D. I I or E . I I) ....... ............ . . . . . -4,921
Memorandum Item:
1 5 Govt. Debt End Period (F. I) .............
2002 Government Finance Statistics Yearbook
1994
425,632 425,632 425,532 394,273
31 ,259 100
416,499 441,214 390,786
50,428 -24,715
9,133
-9,133 -729
-8,404
194,159
370,503 370,503 370,420 348,724
21 ,696 83
356,391 362,015 321,931 40,084 -5,624 14, 1 12
-14,772 -729
-14,043
161 ,692
46,865 46,865 46,865 45,518
1 ,347 66,969 66,969 65,097
1,872 -20,104
2,529 2,529
Czech Republic 935
1995 1996 1997 1998 1999 2000 2001
Millions of Koruny/ Year Ending December 31
486,347 536,137 561,562 594,910 625,663 651,414 732,691
486,347 536,135 560,146 594,027 624,630 649,363 729,506
486,1 97 535,878 559,777 593,767 624,333 648,969 728,970
446,233 502,899 538,887 573,746 606,320 630,603 697,748
39,964 32,979 20,890 20,021 18,013 1 8,366 31 ,222
1 50 257 369 260 297 394 536 2 1 ,416 883 1 ,033 2,051 3,185
2 1 ,400 883 1 ,033 2,051 2,504 1 6 661
481,525 534,759 579,257 625,21 7 656,013 710,636 773,704
500,109 556,269 591 ,839 637,413 670,717 729,765 831,759
439,352 495,097 538,266 582,935 608,364 659,430 760,796
60,757 61 ,172 53,573 54,478 62,353 70,335 70,963
-18,584 -21 ,510 -12,582 -12,196 -14,704 -19,129 -58,055
4,822 1 ,378 -1 7,695 -30,307 -30,350 -59,222 -41,013
-4,822 -1,378 1 7,695 30,307 30,350 59,222 41,013
-6,347 -12,229 -3,980 -13,774 -8,136 792 -3,726
1 ,525 10,851 21 ,675 44,081 38,486 58,430 44,739
194,897 185,323 191 ,387 209,844 244,058 300,028 364,200
414,330 460,952 480,552 510,921 539,455 560,522 604,036
414,330 460,950 479,1 52 510,038 538,427 558,471 600,851
414,305 460,765 478,842 509,828 538,147 558,106 600,341
390,892 438,843 463,875 495,478 524,992 544,618 582,01 1
23,413 21 ,922 1 4,967 14,350 13,155 13,488 18,330
25 185 310 210 280 365 510
2 1 ,400 883 1 ,028 2,051 3,185
2 1 ,400 883 1 ,028 2,051 2,504
414,917 446,261 480,455 519,056 548,658 591,844 632,675
410,669 449,003 481 ,61 1 51 7,306 546,051 591 ,780 630,767
355,090 391 ,890 431 ,933 467,228 487,595 531 ,226 581 ,000
55,579 57, 1 13 49,678 50,G78 58,456 60,554 49,767
4,248 -2,742 -1 ,156 1 ,750 2,607 64 1 ,908
-587 14,691 97 -8, 135 -9,203 -31 ,322 -28,639
3,455 5,368 1 7,469 25,237 35,075 49,892 67,919
-6,347 -12,229 -3,980 -13,774 -8,1 36 792 -3,726
9,802 1 7,597 21 ,449 39,0 1 1 43,21 1 49,100 71 ,645
1 54,387 1 61 ,602 1 72,240 193,622 226,720 285,364 341,595
56,656 66,521 73, 1 10 77,159 80,383 85,514 97,821
56,656 66,521 73, 1 1 0 77,159 80,383 85,514 97,821
56,656 66,521 73,091 77, 1 10 80,367 85,485 97,796
55,287 64,015 72,399 76,009 79,282 84,246 96,890
1 ,369 2,506 692 1 ,101 1 ,085 1 ,239 906
77,662 89,741 96,745 1 05,393 109,564 1 1 5, 1 15 130,305
77,662 89,741 96,745 105,393 1 09,564 1 15,1 1 5 1 30,305
76,494 88,938 95,856 104,564 1 08,959 1 14,377 1 29,700
1 , 168 803 889 829 605 738 605
-21 ,006 -23,220 -23,635 -28,234 -29,181 -29,601 -32,484
4,448 3,004 1 ,037 1 ,438' -2,707 -2,030 -1 ,409
4,448 3,004 1 ,037 1 ,438 -2,707 -2,030 -1 ,409
360 1 ,173 1 ,925 1 ,222 698 405 191
1 25
Czech Republic 935
Summary Table Central Govt. Extrabudg. Accts
1 Total Revenue and Grants (A. I) .. . . . 2 Total Revenue (A. I I ) ......................... .
3 Current Revenue (A. I l l) .................... .
3.1 Tax (A.IV) . . . . . . .. .... . . . . . . . . . . . . . . . . .... .. . . . . . . . . . .. 3.2 Nontax (A.V) .. . . . . . . . . . . . . . . . . . . . ... . . . . . . . . .. . .. .. .
4 Capital Revenue (A. VI) .............. . . .... .
5 Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.1 Curr.(A1 7.1 + A 1 8. 1 + A 1 9. 1 ) . . . . . . . . . . . 5.2 Cap.(A1 7.2 +A1 8.2 +A1 9.2) .. . . . . . . . . . . 6 Total Exp.& Lend-Repay( C. I) ......... .
7 Total Expenditure (C.II) . . . . . . . . . . . . . . . . . . . . .
8 Current Expenditure (C.III) .............. .
9 Capital Expenditure (C. IV) ............... .
10 Lending minus Repay (C.V) ... . . . . .. . . . . 1 1 Overall Deficit/Surplus (1 -6) . . . . . . . .... . 1 2 Financing (D.I o r E . I ) . . . . . . . . . . . . . . . .. . . . . . . . .
1 4 Domestic (D. I I or E.ll) .. . . . .. . . . . . . . . .... . . . . .
Memorandum Item:
1 5 Govt. Debt End Period (F.I) .. .. . . . . . . . . .
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants( I I+VII) ... .
II Total Revenue ( I l l + VI) ............ . . ...... .
Ill Current Revenue (IV+ V) ................ .
IV Tax Revenue .. . . ................... .............. .. Tax on lnc.,Profits, Cap.Gains ........ .
1.1 Individual .... . . . . . . . . . ................................. .
1 .2 Corporate ............................................. .
2 Social Security Contributions .......... . 2.1 Employees ........................................... .
2.2 Employers .. . . . . . . . . . . . . . . . . ......................... . 2.3 Self-Employed or Nonemployed .... .
2.4 Oth.Unalloc.Soc.Sec.Contrib . ......... .
3 Taxes on Payroll or Work Force .. . . .
4 Taxes on Property ............................. . 4.1 Recur. Taxes on lmmov. Prop . . ..... .
4.3 Estate, Inheritance & Gift Taxes ... .
4.4 Taxes-Financ.& Cap.Transact. .. . . . . . .
5 Dom. Taxes on Goods & Serv . ...... .
5.1 Gen. Sales, Turnover or V.A.T . . . . . . . .
5.2 Excises ..... . . . . .... . . .................................. .
6 Taxes-lnternat'l Trade, Transac .. . . . . 6.1 Import Duties . . . . . ................ . . . . . . .. . ....... ..
7
v 8 9 1 0 1 2
VI 13 14 15 16
Other Taxes .... . . . . . . . ............................. .
Nontax Revenue ... . . . . ......................... . Entrepren. & Property Income ... . . . . . Adm.Fees,Chges,Nonind.Sales ...... .
Fines and Forfeits .......... . . . . . .............. .
Other Nontax Revenue ... . . . . . . . . . . . . . . . . . .
Capital Revenue .. . . . . . . . . . .............. . . . . . .. . Sales of Fixed Capital Assets ..... . . . . Sales of Stocks .................................. .
Sales of Land & lntang. Assets ..... .
Cap.Transf.fr.Nongovt.Sources ...... .
VII Grants ............. . . . . . . . . . . . . . . . . . .............. . . . . . .. . 1 7 From Abroad ... . . . . . . . . . . . . ........................ .
1 7.1 Current ....................................... . ......... .
18 From Other Levels of Nat. Govt . ... . 18.1 Current ......... . . ................. . . . . . . . . ............. .
1 26
1993
9,522 9,522 9,522
21 9,501
-12,626 8,526 4,794 3,732
-21 , 152 22,148
-14,679 -14,679
29,881
385,032
385,032
384,871
357,856 72,389
1 ,509 70,880
134,492 39,218 95,274
785
169 616
121 ,443 77,104 39,983
15,170 15, 170
1 3,577
27,015 1 1 ,342 8,442 2,755 4,476
161 161
1994
8,264 8,264 8,247
31 8,216
17
-6,861 1 2,230 3,758 8,472
-19,091 15,125 3, 1 1 0 3,1 1 0
32,467
425,632
425,632
425,532
394,273 69.428
5,804 63,624
164,912 46,295
1 1 8,617
2,089 1 ,645
444
136,387 85,849 46,360
1 7,359 17,359
4,098
31 ,259 8,853 8,170 3,931
10,305
100 73 10 17
1995 1996 1997 1998 1999 2000 2001
Millions of Koruny/ Year Ending December 3 1
15,361 15,361 15,236
54 15,182
1 25
-1 1 ,054 1 1 ,778 7,768 4,010
-22,832 26.415
-12,725 -1 2,725
40,150
486,347
486,347
486,197
446,233 71 .828
8.491 63,337
195,652 54,785
140,867
3,216 3,216
155.434 94,801 56,650
1 7.410 17.410
2,693
39,964 1 1 ,035 14,659 3,813
1 0,457
150 23 5
122
8,664 8,664 8,592
41 8,551
72
-1 ,243 1 7,525 14,269 3,256
-18,768 9,907
-9,750 -9,750
22,548
536,137
536,135
535,878
502,899 77,396 29,726 47,670
226,223 63,272
1 62,741
210
3,857 3,857
1 75,747 109,313 61 ,170
19,676 19,676
32,979 10,417 10,235 3,654 8,673
257 185
72
2
2 2
7,900 7,884 7,844 2,613 5,231
40 16
16 2,057
13,483 10.477 3,006
-1 1 ,426 5,843 -6 1 1 -81 1
17,222
561 ,562
560,146
559,777
538,887 75,580 33,378 42,202
251 , 1 1 0 67,247
1 70,819 8,416 4,628
4,955
467 4.488
192,104 1 17,656 64,171
14,931 14,931
207
20,890 10,109 6,1 60 1 , 132 3,489
369 319
1 4 36
1 ,416 45 45
1 ,371 1,355
6,830 6,830 6,829 2,259 4,570
1
768 14,714 1 1 , 143 3,571
-13,946 6,062 3,632 3,632
15,000
594,910
594,027
593,767
573,746 87,663 36,339 51 ,324
267,568 69,399
180,521 14,383 3,263
6,250
573 5,677
198,523 1 1 9,395 67,801
13,621 13,621
123
20,021 9,551 5,307 1 ,369 3,794
260 226
27
883 7 7
876 876
5,825 5,820 5,819 2,046 3,773
1 5 5
-2,209 15, 102 1 1 ,810 3,292
-17,31 1 8,034
-2,018 -2,018
1 6,640
625,663
624,630
624,333
606,320 86,567 35,224 51 ,343
276,424 72,716
185,896 14,671 3,141
6,824
553 6,271
224,309 138,330 73,143
12,050 12,050
146
18,0 13 6,462 6,854 1 ,615 3,082
297 200
92
1 ,033 10 10
819 8 19
5,378 5,378 5,378 1 ,739 3,639
3,677 22,870 13,827 9,043
-19,193 1 ,701
1 1 ,360 1 1 ,360
14,259
651 .414
649,363
648,969
630,603 87,093 34,771 52,322
292,695 76,750
196,778 15,681 3,486
5,974
535 5,439
229,618 145,918 70,879
13,612 13,612
1 ,61 1
18,366 7,277 5,597 1 ,522 3,970
394 367
13 1 4
2,051 155 155 965 965
30,834 30,834 30,833 18,847 1 1 ,986
1
10,724 70,687 50,096 20,591
-59.963 20,1 1 0
-25.497 -25,497
22,414
732,691
729,506
728,970
697,748 1 47,388 78,547 68,841
323,470 84,548
217,924 18,160 2,838
6,421
587 5,834
21 0,327 121 , 170 76,281
10,015 10,015
127
31 ,222 15,180 9,196 1 ,874 4,972
536 306
228 2
3,185 6 6
475 475
Government Finance Statistics Yearbook 2002
1993
18.2 Capital .......................................... . . . . . . ... 19 Fm.Supranat.Auth.to.Mbr.Cts . ......... 19.1 Current ............................... .......... .........
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( =C.I I) ................. 383,321
General Public Services .................... 23,061
2 Defense ................................................ 24,151
3 Public Order & Safety ........................ 21 ,533
4 Education ....................... ....................... 41 ,998
5 Health . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69,373
6 Social Security & Welfare ................. 100,799
7 Housing & Commun. Amenities ...... 7,658
8 Recr.,Cultr.,Relig.Affrs . ...................... 3,390
9-13 Econ. Affairs & Services .... . . . . ........... 47,937
9 Fuel & Energy ..................................... 4,362
10 Agric.,Forestry,Fishing,Hunt. ............ 10,036
1 1 Mining, Manufc.& Construct... . . .. .. ... . 6,371
1 2 Transportation & Communication ... 17,516
1 3 Oth. Econ. Affairs & Serv . . . .............. 9,652
14 Other Expenditures ...................... ...... 46,252
of which: Interest Payments ..... . . . 1 7,739
Adjustment to Total Expenditure .... -2,831
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay( I I + V) .......... 360,702
II Total Expenditure (Il l + IV) .... . . . . . . . . . . . . 383,321
Ill Current Expenditure ...... ..................... 351 ,850
1 Expenditure on Goods & Serv . ....... 89,690
1 .1 Wages and Salaries ........................... 30,381
1 .2 employer contributions ...................... 1.3 Other Purch.of Goods & Serv . . . . . . . . . 59,309
2 Interest Payments .............................. 1 7,739
3 Subsidies & Oth. Curr. Trans! . ........ 244,421
3.1 Subsidies ..................................... . . . . . . . . . 49,349
3.2 Transf.to Oth.Lev.Nat.Govt . . ............ 27,849
3.3·4 Transf.to Nonpft.lnst.& Houshld . .... 166,608
3.5 Transfers Abroad ... .... . ........................ 615
IV Capital Expenditure ... . . . . . . . . . . . . . . . . . . . . . . . . . 31 ,471
4 Acquis. of Fixed Cap. Assets . . . . . . . . . . 14,055
6 Purch. of Land & lntang. Assets ..... 7 Capital Transfers ................................ 1 7,416
7.1 Domestic . . . . . .......................................... 17,416
7.1.1 To Other Levels of Nat. Govt ..........
v Lending minus Repayments ... . . . . . . . . . -22,619
8 Domestic ................................... ............ -18,782
8.1 To Other Levels of Nat. Govt .. . . . . . . . . 8.2 To Nonfin. Pub. Ent. .. . . ...................... -20,589
8.3-4 To Financial lnst. & Other ... 1 ,807
9 Abroad .... . . . . . . . . . . . . . . . . . .............................. -3,837
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing ( l l+ li l) ................................ -24,330
II Domestic Financing ..... . . . . . . . . . . . . . . . . . . . . . . -23,846
From Other General Govt . .. . . . . . . . . . . . . . 2 From Monetary Authorities ............... -1 3,409
3 From Deposit Money Banks ... . . . . . . . . . -9,637
4 Other Domestic Financing ............... -67
5 Adjustments ..... . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -733
2002 Government Finance Statistics Yearbook
1 994
441,214
27,700
27,515
25,715
49,453
73,592
124,207
5,139
4,508
61 ,197
3,746
8,926
1 5,169
21 ,621
1 1 ,735
46,155
1 5,030
-3,967
41 6,499
441,214
390,786
88,588
41 ,445
47,143
1 5,030
287,166
62,226
22,577
201 ,556
809
50,428
21 ,347
29,081
29,081
8,403
-24,715
-1 8,594
-19,336
742
-6,121
-9,133
-8,404
50
-26,026
17,992
-420
Czech Republic 935
1995 1996 1 997 1998 1999 2000 2001
Millions of Koruny/ Year Ending December 3 1
16
204 931 2,704
204 931 2,023
500,109 556,269 591 ,839 637,413 670,717 729,765 831,759
31 ,333 37,983 1 5,440 17,744 17,980 20,961 29,449
28,390 30,604 27,596 30,620 33,688 36,549 37,071
29,733 34,825 28,394 29,237 31 ,660 34,776 39,879
57,836 64,964 63,863 62,874 67,91 1 68,492 77,869
84,319 95,612 105,099 1 14,974 1 1 9,352 124,833 143,647
144,059 1 39,433 216,371 235,827 253,176 271,587 293,61 1
2,707 3,938 23,515 1 9,779 20,075 22,294 24,575
5,019 5,547 6,465 6,579 7,745 8,203 9,480
68,809 69,880 72,538 86,605 83,033 87,364 1 1 4,164
3,583 1 1 ,Q43 3,322 3,244 2,992 3,090 2,893
9,000 9,1 1 7 14,436 1 5,498 18,239 1 9, 1 1 5 21 ,408
2,560 2,029 1 ,343 2,301 2,753 2,758 3,401
26,033 26,507 32,176 28,000 32,537 33,895 39,699
27,633 21,184 21 ,261 37,562 26,512 28,506 46,763
51,841 77,992 37,123 37,775 41,192 59,883 68,108
15,386 14,650 18,351 1 9,028 1 7,272 1 9,456 19,909
-3,937 -4,509 -4,565 -4,601 -5,095 -5, 1 77 -5,894
481,525 534,759 579,257 625,217 656,01 3 71 0,636 773,704
500,109 556,269 591 ,839 637,41 3 670,71 7 729,765 831,759
439,352 495,097 538,266 582,935 608,364 659,430 760,796
77,024 85,976 82,839 89,359 93,547 96,51 4 1 1 3,41 1
41 ,748 46,795 49,252 48,860 53,963 54,085 62, 1 1 7
5 8 6 6 9
35,276 39,181 33,582 40,491 39,578 42,423 51 ,285
1 5,366 14,650 18,351 1 9,028 1 7,272 1 9,456 19,909
346,962 394,471 437,076 474,548 497,545 543,460 627,476
89,526 98,398 102,287 1 1 1 ,887 108,147 125,130 150,593
21 ,747 48,882 23,958 24,982 27,658 30,429 52,973
235,134 246,567 309,226 335,969 359,338 385,199 420,670
555 624 1 ,605 1 ,710 2,402 2,702 3,240
60,757 61,172 53,573 54,478 62,353 70,335 70,963
22,294 25,540 1 5,641 1 5,481 18,923 23,749 22,328
40 1 ,618 1 ,858 1 ,718 1 ,812 1 ,670
38,423 35,632 36,314 37,139 41,712 44,774 46,965
38,423 35,632 36,314 37,139 41,71 2 44,774 46,965
1 3,056 12,622 1 1 ,881 12,373 13,716 15,510 14,237
-1 8,584 -21 ,510 -12,582 -12,196 -14,704 -19,129 -58,055
-20,745 -1 9,364 -7,821 -1 1 ,632 -13,986 -1 6,293 -55,258
2,284 1 ,625 2,623 696 766 -305 33
-24,791 -25,761 -12,907 -15,532 -26,094 -20,559 -59,950
1 ,762 4,772 2,463 3,204 1 1 ,342 4,571 4,659
2,161 -2,146 -4,761 -564 -718 -2,836 -2,797
-4,822 -1 ,378 1 7,695 30,307 30,350 59,222 41,013
1 ,525 10,851 21 ,675 44,081 38,486 58,430 44,739
1 1 50 83 44 201 -267
-1 7,492 -14,709 12,395 3,042 2,539 -8,1 55 -151
6,655 6,451 -1 3,985 12,772 24,287 51 ,384 1 9,951
12,362 19,471 22,906 28,520 1 1 ,914 14,596 25,321
-373 309 -336 -298 404 -1 1 5
1 27
Czech Republic 935
1993 1994
Ill Financing Abroad . . . . . . ......................... -484 -729
6 From lnternat'l Develop. lnstit . . . . . . . . . 2,327
7 From Foreign Governments .. . . . . . . . . . . . 4,441
8 Other Borrowing Abroad ......... . . . . . . . .. . -2,81 1 -5,170
Table E. Financing by Type of Debt Instrument Consolidated Central Government
Financing ( = D. I) . . . . . . . ................. -24,330 -9,133
II Domestic Financing ( = D.I I ) -23,846 -6,404 Long-term Bonds . . . . . . . . . .... . . . . ... ........ .. . 9,396 8,796
2 Short-term Bonds and Bills . . . . . . . . . . . . . . 1 1 ,360 5,516 3 Long-term Loans n.e.c . ........ . . . . . . . . . . ... -25,358 -1 1 ,512 4 Short-term Loans & Adv. n.e.c . . . . . . . 5 Other Domestic Liabilities . . . . . . . . . . . . . . . . -733
6 Changes in Cash, Deposits,etc . . . . . -18,51 1 -1 1 ,204
Ill Financing Abroad ( = D.lll) . . . . . . . . . . . . . . . -484 -729 7 Long-term Bonds .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Short-term Bonds and Bills . . . . . . . . . . . . . . 9 Long-term Loans n.e.c . . . . . . . . . . . . . . 2,327 10 Short-term Loans & Adv. n.e.c . . . . . . . 4,441 1 1 Other Foreign Liabilities .. . . . . . . . . . . . . . . . . . . -2,81 1 -5,170
Table F. Outstanding Debt Consolidated Central Government
(at End of Fiscal Year}
Total Debt (I I + I l l ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 88,727 1 94,159
II Domestic Debt ........ . . .... . . . . ................ . . 1 16,318 125,176 I l l Foreign Debt . . . . . . . . . . .. . . . . . . . . . 72,409 68,983
Table L. Local Governments
A. Revenue and Grants I Total Revenue & Grants( I I + VI I) .. 91 ,908 1 1 2,241 II Total Revenue ( I l l + VI) ........ . . . . . . . . . . 64,059 81 ,261 Ill Current Revenue (IV+ V) .... . . . . . . . . . . . . . 56,208 75,061 IV Tax Revenue (1 -7) 37,624 54,428 1 Tax on Inc., Profits,Cap.Gains ......... 28,198 48,844 1.1 Individual . ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28,198 48,716 4 Taxes on Property ... . . ........... . . 3,441 3,851 5 Dom. Taxes on Goods & Serv . . ...... 1 ,234 1 , 143 3,6,7 Other Taxes . . . . . . . . . . . ......... . . . . . . . . . . ....... ... 4,751 590 v Nontax Revenue (8-1 2 ) . . . . . . . . . ... . .. .. . .. 18,584 20,633 8 Entrepren. & Property Income ... . . . . . 1 , 103 2,333 9,10 Fees, Sales, Fines ... . . . . . . . . . . . . . . . . . . . . . 13,368 15,416 12 Other Non tax Revenue ............ . . .. .. . . . 4,1 1 3 2,884 VI Capital Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,851 6,200 VII Grants ..................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27,849 30,980 18 From Other Levels of Nat. Gov1 . . 27,849 30,980
B. Expenditure by Function Total Expenditure ( = C.I I ) . . . . . . . . . . . . . . . . . 89,648 1 1 1 ,040 General Public Services ............... 1 1 ,1 72 14,746
2 Defense ... . . . . . . . . . . . . . . . . . 24 106 3 Public Order and Safety . . . 1 , 184 3,362 4 Education . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1 , 178 12,094 5 Health .. . . . . . . . . . . . . ...... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,399 6,057 6 Social Security & Welfare .. . . . . . . . . . . . . . . . 9,128 1 1 ,533 7 Housing & Commun. Amenities .. 31 ,463 35,444 8 Recr.,Cultr.,Relig.Affrs . . . . . . . . . . . . . . . . . . . 4,632 6,329 9 Fuel and Energy . . . . . . . .. . . ... . .. ... . . . . . . . . . . . . 435 10 Agricult.,Forestry,Fish.,Hunt. . . . . . . . . . . . . 821 1 ,226 1 1 Mining, Manufc., & Construct. . 1 1 2 Transportation & Communication ... 10.924 16,482 1 3 Oth. Econ. Affairs & Serv . ... 128 1 ,618 14 Other Expenditures .. . . . . . . . . . . . . . . . . . . . . . . . . . . 2,595 1 ,607
1 28
1995 1996 1997 1998 1999 2000 2001
Millions of Koruny/ Year Ending December 31
-6,347 -12,229 -3,980 -176 -698
-4,871 -5,412 -1 ,300 -12,229 2,330
-4,822 -1 ,378 17,695
1 ,525 10,851 21 ,675 4,120 -13,903 1 2,521
13,178 31 ,803 -9,458 -20,899 -12,442 -3,713
-3,650 5,057 -373 309
8,776 5,766 1 6,959
-6,347 -12,229 -3,980 2,155 568 467 4,754 -4,747 7,151
-6,856 -6,050 -1 1 ,598 -4,401
1
194,897 185,323 1 91 ,387
133,921 137,379 141 ,787 60,976 47,944 49,600
130,041 1 63,831 145,342 95,238 1 02,327 109,470 89,913 94,324 100,769 68,167 70,000 76,091 63,241 64,957 67,864 60,096 50,818 54,503
3,815 4,025 3,944 765 788 4,268 346 230 15
21 ,746 24,324 24,678 2,241 2,91 1 5,938
16,197 18,163 1 5,487 3,308 3,250 3,253 5,325 8,003 8,701
34,803 61 ,504 35,872 34,803 61 ,504 35,839
131 ,796 169,747 150,505 20,314 24,094 23,849
108 135 740 4,220 5,1 1 4 5,805
13,798 16,175 13,669 7,241 6,432 5,755
14,373 39,482 15,050 37,623 40,762 42,670 8,289 9,724 10,016
589 534 21 1 ,507 1,812 2,001
3 9 3 15 1 9,505 21,413 23,822 1 ,657 716 815 2,569 3,345 5,977
-13,774 -6,136 792 -3,726
-960 -1 ,094 -1,150 -1 ,044
-6,975 -1 ,465 -634 -544 -5,839 -5,577 2,576 -2,138
30,307 30,350 59,222 41,013
44,081 38,486 58,430 44,739
4,657 8,983 1 1 ,806 41 ,230
35,083 30,325 30,353 23,448
-925 -524 -294 -213
-5,057 1 ,000 13,000 8,207
-336 -298 404 -1 1 5
10,659 -1,000 3,161 -27,818
-13,774 -6,136 792 -3,726
5,1 16 -1 ,710 478 4,080
-7,136 -15 2,108 -1,650
-1 1 ,754 -6,41 1 -1 ,794 -6,1 56
209,844 244,058 300,028 364,200
1 75,952 215,319 270,1 85 342,858 33,892 28,739 29,843 21 ,342
1 57,178 1 65,624 181 ,814 1 92,423 1 19,785 124,187 135,761 125, 1 19 1 1 0,31 0 1 15,660 126,678 1 16,003
83,31 9 87,01 1 95,807 88,840 74,813 78,851 86,971 49,035 58,581 60,Q78 63,501 25,848 4,109 4,248 4,452 4,601 4,384 3,904 4,365 35,159
1 3 8 19 45 26,991 28,649 30,871 27,163
7,656 7,719 1 0,682 8,865 16,974 18,319 1 7,988 15,196 2,361 2,61 1 2,201 3,102 9,475 8,527 9,083 9,1 16
37,393 41 ,437 46,053 67,304 37,355 41 ,374 45,939 67,210
158,020 1 73,043 190,391 204,367 23,986 25,893 29,368 25, 124
487 254 227 87 5,959 7,037 7,220 3,614
1 3,885 14,466 14,257 49,508 5,725 7,108 7,963 2,196
1 7,675 20,430 23,722 16,788 42,719 46,296 48,416 42,745 10,680 1 1 ,455 13,325 14,267
16 54 33 32 2,169 2,094 2,155 1 ,087
284 259 187 204 27,060 27,696 29,499 33,224
873 1 ,094 1 ,626 8,182 6,502 8,905 12,393 7,309
Government Finance Statistics Yearbook 2002
1993
C. Expenditure and Lending minus Repayments by Economic Type
I Tot.Exp.& Lend-Repay.(II +V) ......... 89,648 II Total Expenditure ( I I I + IV) ................ 89,648 Ill Current Expenditure ( 1 -3) . . . .. . . . . . . . . . .. . 58,028 1 Expenditure on Goods & Serv . . ...... 39,580 1 .1-2 Wages & Sal.& Emplr.Contrib . . ....... 9,139 1 .3 Other Purch.of Goods & Serv . . . . . . . . . 30,441 2 Interest Payments .............................. 3 Subsidies & Other Curr. Trans!. .. . . . . 18,448 3.2 Trans!. to Oth.Lev.Nat.Govt . . . . . . . . . . . . . IV Capital Expenditure (4-7) ........... . . . . . . 31 ,620 4,5,6 Stocks, Land, Fixed Cap. Assets . . . 25,516 7 Capital Transfers ................................ 6,104 7.1 .1 To Other Levels of Nat. Govt .......... v Lending minus Repayments .... . . . . . . . .
5.11 DEFICIT /SURPLUS (A. I-C. I) ..... . . . . . . 2,260
D. Financing by Type of Debt Holder
I Financing (1 1 + 1 1 1) ................................ -2,260 II Domestic Financing ( 1 -4 ) . . . . . .. .. . . . . . . . . -2,260
From Other General Govt . . . . . . . . . . . . . . . . 2,3 From Mon.Auth. & Dep.Mon.Bks .... -2,260
4,5 Other Domestic Financing .. . . . . . . . . . . . . . Ill Financing Abroad .. . . . . . . . . . . . . . . . . . .
E. Financing by Type of Debt Instrument
I Financing ( = D.I) . . . . .... ........... .. . . . ........ -2,260
II Domestic Financing ( = D. I I ) ... . . . . . . . . . . -2,260 1 ,2 Domestic Bonds & Bills ....... ............. 3,4,5 Other Domestic Liabilities .... . . . . . ....... 1 ,586
6 Changes in Cash,Deposits, etc ....... -3,846
Ill Financing Abroad ( = D.III) ...............
F. Outstanding Debt (at End of Fiscal Year)
I Total Debt ( I I + 1 1 1 ) ............................ II Domestic Debt ................................... . Ill Foreign Debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2002 Government Finance Statistics Yearbook
1994
1 12,1 12 1 1 1 ,040 69,696 44,395
9,728 34,667
394 24,907
41 ,344 32,914 8,430
1 ,072
129
-129 -7,423
-7,423
7,294
-129 -7,423
2,827 -10,250
7,294
Czech Republic 935
1995 1 996 1997 1998 1 999 2000 2001
Millions of Koruny/ Year Ending December 31
132,314 171 ,1 1 2 150,109 155,723 147,138 184,274 203,610
131 ,796 1 69,747 150,505 158,020 173,043 190,391 204,367
81 ,459 1 1 7,701 99,657 1 06,067 1 1 8,675 128,968 140,338
49,554 57,349 61 ,172 66,548 72,875 79,775 66,201
1 1 ,694 14,597 1 7,389 18,320 20,656 21 ,558 18,736
37,860 42,752 43,783 48,228 52,219 58,217 47,465
1 , 1 96 1 ,620 2,407 2,335 2,275 1 ,700 1 ,910
30,709 58,732 36,078 37,184 43,525 47,493 72,227
2 1 ,355 876 819 965 475
50,337 52,046 50,648 51 ,953 54,368 61 ,423 64,029
41 , 197 43,657 43,514 42,765 45,647 51 ,371 55,076
9,140 8,389 7,334 9,188 8,721 10,052 8,953
2 16 518 1 ,365 -396 -2,297 -25,905 �.1 1 7 -757
-2,273 -7,281 -4,767 1 ,455 18,486 -2,460 -1 1,187
2,273 7,281 4,767 -1 ,455 -18,486 2,460 1 1 ,1 87
2,273 7,281 4,510 -5,219 -14,856 2,907 10,912
2,284 1 ,614 2,573 613 722 -506 300
-1 1 5,667 1 ,712 -4,915 -3,893 3,244 2,490
225 -917 -11 ,685 169 8,122
257 3,764 -3,630 -447 275
2,273 7,281 4,767 -1 ,455 -18,486 2,460 1 1 ,187
2,273 7,281 4,510 -5,219 -14,856 2,907 10,912
3,177 1 2 -950 -240 3,544
5,541 2,497 3,630 1 ,916 404 378 3,364
-3,268 1 ,607 868 -7,135 -14,310 2,769 4,004
257 3,764 -3,630 -447 275
1 9,935 28,063 34,414 39,186 40,287 41,416 48,966 39,293 9,673
1 29
Denmark 1 28
1991 1992 1993 1994 1995 1996 1997p 1998p 1999p 20001
Millions of Kroner/ Year Ending December 31
Summary Table Consolidated Central Government
1 Total Revenue and Grants (A. I) ..... t321 ,863 344,01 1 364,027 391,139 395,157 421 ,717 439,007 454,318 467,174 476,420
2 Total Revenue (A. I I ) .......................... t316,621 339,246 358,056 385,593 391 ,286 41 7,948 434,423 449,490 462,510 470,916
3 Current Revenue (A.III) ........... . . . . . . . . . . t315,674 338,694 357,048 384,225 388,318 416,799 433,261 448,345 460,410 468,844 3.1 Tax (A.IV) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . t27 1 ,615 285,378 300,571 328,721 337,880 360,706 377,815 390,278 404,821 413,319
3.2 Nontax (A.V) . . . . . . . . . . . . . . .......................... t44,059 53,316 56,477 55,504 50,438 56,093 55,446 58,067 55,589 55,525
4 Capital Revenue (A. VI) ..................... t947 552 1 ,008 1 ,368 2,968 1 ,149 1 ,162 1 ,145 2,100 2,072
5 Gran1s (A. VII) . . . . . . . . . . . . . . ........................ t5,239 4,766 5,973 5,546 3,873 3,771 4,583 4,826 4,665 5,507
5.1 Curr.(A17. 1 +A18.1 +A19 . 1 ) . . . . ....... t4,854 4,337 5,464 5,155 3,510 3,381 4,023 4,312 4,245 4,849
5.2 Cap.(A 1 7.2 + A 1 8.2 +A 1 9.2) ...... ...... t385 429 509 391 363 390 560 514 420 658
6 To1al Exp.& Lend-Repay( C. I) .......... t337,651 360,127 385,962 417,537 41 8,849 424,798 426,346 434,839 460,878 455,616
7 Total Expenditure (C.II) ..................... t332,826 356,044 381 ,805 41 2,967 41 7,654 423,596 425,124 434,285 443,021 452,939
8 Current Expenditure (C. I l l) ............... t321 ,472 341 ,278 366,038 395,868 402,774 409,621 41 1 ,580 420,702 430,356 439,403
9 Capital Expenditure (C.IV) ................ t1 1 ,355 14,768 1 5,768 1 7,098 14,879 1 3,976 1 3,542 1 3,583 12,665 13,537
1 0 Lending minus Repay (C.V) ............. t4,825 4,083 4,157 4,570 1 , 195 1 ,202 1 ,222 554 1 7,857 2,677
1 1 Overall Deficit/Surplus (1 -6) ........ ... . t-1 5,788 -16, 1 1 6 -21,935 -26,398 -23,692 -3,081 1 2,661 1 9,479 6,296 20,804
1 2 Financing (D.I o r E.l) ( =-1 1 ) ........... t1 5,788 1 6, 1 1 6 21 ,935 26,398 23,692 3,081 -12,661 -1 9,479 -6,296 -20,804
1 3 Abroad (D. I l l o r E . I l l) ......................... 1 4 Domestic (D.II o r E.ll) ........................
Memorandum Item:
1 5 Gov1. Debt End Period (F.I) . . . . ... . . .. .. t553,347 61 4,981 726,424 747,563 763,366 779,225 777,310 744,758
Summary Table Budgetary Central Government
Total Revenue and Grants (A. I) ..... t301 ,220 321 ,374 340,634 367, 1 1 2 370,161 395,614 411 ,332 425,730 440,181 447,633 2 Total Revenue (A. II) .......................... t295,978 316,610 334,663 361 ,566 366,290 391 ,845 406,748 420,902 435,517 442,129 3 Current Revenue (A.III) .. . . . . . . . . . . . . . . . . . . . t295,127 31 6,Q88 333,691 360,235 363,379 390,731 405,620 419,791 433,41 7 440,057 3.1 Tax (A.IV) ..................... . . . . . . . . . . . . . . . . . . . . . . . . t259,414 272,163 286,41 7 313,487 322,354 344,125 360,387 372,236 387,708 394,218 3.2 Nontax (A.V) ........ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . t35,713 43,925 47,274 46,748 41,025 46,606 45,233 47,555 45,709 45,839 4 Capital Revenue (A. VI) ..................... t851 522 972 1 ,331 2,91 1 1 , 1 14 1 , 128 1 , 1 1 1 2,100 2,072 5 Grants (A. VII) ...................................... t5,239 4,766 5,973 5,546 3,873 3,771 4,583 4,826 4,665 5,507 5.1 Curr.(A1 7.1 +A18.1 +A19. 1 ) .... .. . . . . . t4,854 4,337 5,464 5,155 3,510 3,381 4,023 4,312 4,245 4,849 5.2 Cap.(A1 7.2+A1 8.2+A1 9.2) ............ t385 429 509 391 363 390 560 514 420 658 6 Total Exp.& Lend-Repay( C. I) .......... t292,483 309,931 330,025 362,678 368,21 7 374,849 377,702 389,404 416, 1 1 3 409,291 7 Total Expenditure (C.II) .......... ........... t287,658 305,848 325,868 358,1 08 367,022 373,647 376,480 388,850 398,256 406,614 8 Current Expenditure (C. I l l) ............... t276,543 291 ,493 310,390 341 ,325 352,519 360,033 363,309 375,661 386,01 5 393,534 9 Capital Expenditure (C.IV) ................ t1 1 , 1 1 5 14,356 1 5,477 16,782 14,502 13,615 13,170 13,189 12,241 1 3,081 10 Lending minus Repay (C.V) ............. t4,825 4,083 4,157 4,570 1 , 195 1 ,202 1 ,222 554 1 7,857 2,677 1 1 Overall Deficit/Surplus ( 1 -6) . ..... .. ... . t8,737 1 1 ,443 1 0,609 4,434 1,944 20,765 33,630 36,326 24,068 38,342
Memorandum Item:
1 5 Govt. Debt End Period (F. I) ............. t553,347 614,981 726,424 747,563 763,366 779,225 777,310 744,758
Summary Table Central Govt - Soc. Security Funds
Total Revenue and Grants (A. I) . . . . . t20,643 22,637 23,393 24,027 24,996 26,103 27,675 28,588 26,993 28,787 2 Total Revenue (A. I I ) . . . . . . . . . ................. t20,643 22,637 23,393 24,027 24,996 26,103 27,675 28,588 26,993 28,787 3 Current Revenue (A. I l l) ..................... t20,547 22,607 23,357 23,990 24,939 26,068 27,641 28,554 26,993 28,787 3.1 Tax (A.IV) ......... . . . . . . . . . . . . . . . . . . .......... . . . . ... . t12,201 13,216 14, 1 54 1 5,234 1 5,526 16,581 1 7,428 18,042 1 7, 1 1 3 19,101 3.2 Nontax (A.V) .. . . . . . . . . . . . . . . . ....................... t8,346 9,391 9,203 8,756 9,413 9,487 10,213 10,512 9,880 9,686 4 Capital Revenue (A.VI) . . . . . . . . . . . . . . . . . . . . . t96 30 36 37 57 35 34 34 6 Total Exp.& Lend-Repay( C. I) . . . . . . . . . . t45,168 50,196 55,937 54,859 50,632 49,949 48,644 45,435 44,765 46,325 7 Total Expenditure (C.II) ..................... t45,1 68 50,196 55,937 54,859 50,632 49,949 48,644 45,435 44,765 46,325 8 Current Expenditure (C. I I I ) .. . . . ..... ..... t44,929 49,785 55,648 54,543 50,255 49,588 48,271 45,041 44,341 45,869 9 Capital Expenditure (C. IV) ................ t240 412 291 316 377 361 372 394 424 456 1 1 Overall Deficit/Surplus ( 1 -6) ............ t-24,525 -27,559 -32,544 -30,832 -25,636 -23,846 -20,969 -1 6,847 -1 7,772 -1 7,538
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants(I I+VII) .... t321 ,863 344,01 1 364,027 391,139 395,157 421 ,717 439,007 454,318 467,1 74 476,420
II Total Revenue ( I l l+ VI) ..................... t31 6,621 339,246 358,056 385,593 391 ,286 41 7,948 434,423 449,490 462,510 470,916
Ill Current Revenue (IV+ V) ................. t315,674 338,694 357,Q48 384,225 388,318 416,799 433,261 448,345 460,410 468,844
IV Tax Revenue ....................................... t271,615 285,378 300,571 328,721 337,880 360,706 377,81 5 390,278 404,821 413,319 Tax on lnc.,Profits, Cap.Gains ......... t120,413 127,773 1 36,926 151 ,404 1 53,643 162,896 168,035 162,952 1 74,609 166,350
1 30 Government Finance Statistics Yearbook 2002
1 .1 Individual.. ............................................ . 1.2 Corporate ............................................. . 1.3 Other Unalloc. Taxes on Inc . ......... .
2 Social Security Contributions .......... . 2.1 Employees ....... .......... .......................... . 2.2 Employers .................. ......................... .
3 Taxes on Payroll & Work Force ... . . .
4 Taxes on Property ............................. . 4.1 Recur. Taxes on lmmov. Prop . ...... . 4.2 Recurrent Taxes on Net Wealth .... . 4.3 Estate, Inheritance & Gift Taxes ... . 4.4 Taxes-Financ.& Cap. Transact. .. ..... .
5 Dom. Taxes on Goods & Serv . . ..... . 5.1 Gen. Sales, Turnover or V.A.T ....... . 5.2 Excises ................................................. .
6 Taxes-lnternat'l Trade, Transac ..... .
7 Other Taxes ...................... .................. .
V Nontax Revenue ................................ . 8 Entrepren. & Property Income ....... . 9 Adm.Fees,Chges,Nonind.Sales ...... . 10 Fines and Forfeits ............................. . 12 Other Nontax Revenue .................... .
VI Capital Revenue ......... ....................... . 1 3 Sales o f Fixed Capital Assets ........ . 14 Sales of Stocks .................................. . 1 5 Sales o f Land & lntang. Assets ..... . 16 Cap.Transf.fr.Nongovt.Sources ...... .
VII Grants ................... ................................ . 17 Fm.Abroad(Exci.Supranat.Auth.) . . . . 17.1 Current ................................................. . 17.2 Capital ................... ............................... . 18 From Other Levels of Nat. Govt . . .. . 18.1 Current ................................................. . 18.2 Capital ......................... . . . . . . ................... . 19 Fm.Supranat.Auth.to Mbr.Cts . ........ . 19.1 Current .............................. .................. .. 19.2 Capital ................................................. . .
Table B. Expenditure by Function Consolidated Central Government
I Total Expenditure ( = C. I I ) ................ .
1 General Public Services ................... . 2 Defense ............................................... . 3 Public Order & Safety ............. . ......... . 4 Education ............................................. . 5 Health ................................................... . 6 Social Security & Welfare ................ . 7 Housing & Commun. Amenities ..... . 8 Recr.,Cultr.,Relig.Affrs . . .................... .
9-13 Econ. Affairs & Services .................. . 9 Fuel & Energy .................................... . 10 Agric.,Forestry,Fishing,Hunt. ........... . 1 1 Mining, Manufc., & Construct. ........ . 1 2 Transportation & Communication . . . 1 3 Oth. Econ. Affairs & Serv . ............... . 14 Other Expenditures ........................... .
of which: Interest Payments ....... .
1991
t98,976 t1 1 ,216
t1 0,221
t1 2,203 t9,532
t2,671
t2,642
t6.604 t180
t763
t2,142 t3,519
t1 28,506
t81 ,887 t30,671
t-
t1 ,247
t44,059
t30,146 t1 1 ,350
t401
t2,162
t947
t483
t7
t26 t431
t5,239
t81
t81
t-t3.426
t3,423
t3
t1 .732
t1 ,350
t382
t332,826
t22,859
t16,846
t7,032
t33,133 t3,654
t133,191
t6,1 80 t5,412
t24,096 t834
t3,235 t1 ,678 t8,550 t9,799
t80,423
t49,491
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay(I I+V) ......... .
II Total Expenditure (III + IV) ............... .
t337,651
t332,826
2002 Government Finance Statistics Yearbook
1992
1 04,658 1 1 ,569
1 1 ,548
13,218 10,541
2,677
2,641
7,994
180
796
2,338 4,680
1 32,447
83,660
31 ,573
1 ,305
53,316
38,054 12,319
454
2,489
552 93
1
1 1 447
4,766
57
57
3,374
3,374
1 ,335
906 429
356,044
25,444
16,809
7,067 38,321
4,000 143,345
6,602 5,502
30,994 1 ,014 3,376 2,202 9,759
1 4,643 77,963 46,229
360,127
356,044
1993
1 05,507 1 6,260
15,159
14,1 57
1 1 ,304
2,853
4,738
7,628
181
860 2,462
4,125
1 34,698
85,225 31 ,935
2,424
56,477
39,830 12,718
3,929
1 ,008
122 23 1 1
852
5,973
69 69
3,941
3,941
1 ,963
1 ,454
509
381 ,805
26,346
1 7,235
7,574
38,091
4,288 1 53,076
7,710 5,594
31 ,820 1 ,440 3,945 2,239
1 1 ,381
12,815 90,074 52,838
385,962
381 ,805
1994 1995 1996 1997p
Millions of Kroner/ Year Ending December 3 1
1 19,832
1 6,777
1 4,795
1 5,237
12,1 1 1
3,126
2,559
7,468
179
841
2,226 4,222
149,232
92,441 33,569
2,821
55,504
36,51 1 1 3,991
5,002
1 ,368 81
281 1 2
994
5,546 1 10
1 10
4,181
4,181
1 ,255
864 391
412,967
28,415
16,900
8,1 1 4
37,759 4,584
1 77,699 8,418 6,873
31 ,340 2,104 3,318 1,91 1
1 1 ,840 12,167 92,865 54,767
41 7,537
41 2,967
122,863 1 7,345
13,435
1 5,529 12,451
3,078
2,262
7,175
170
929 2,372
3,704
1 57,186 95,728
36,919
2,085
50,438
32,508
1 3,624
497
3,809
2,968 217
463 1 0
2,278
3,873
1 74
169
5
2,424
2,422
2 1 ,275
919
356
41 7,654 31 ,076
1 7,049
7,853
40,567 3,481
181 ,069
6,648 7,222
30,322 2,420 3,122 1 ,749
1 0,503 12,528 92,368 55,945
41 8,849
41 7,654
127,727
21 ,276 1 3,893
16,584
13,108
3,476
2,280
7,1 70
682
2,283
4,205
1 68,812
102,718 40,135
2,964
56,093 38,707
13,126
4,260
1,149 163
1 1 9
26 841
3,771
138
134
4 2,241
2,241
1 ,392
1 ,006 386
423,596
33,005 1 7,237
7,925 44,753
2,500 182,142
6,906 7,657
32,488 2,457 3,234 1 ,892
10,884 1 4,021 88,984 56,221
424,798
423,596
129,778
24,939 13,318
1 7,431
1 3,548
3,883
3,240
7,321
2,153
5,168
1 77,751
1 08,739 41 ,298
4,037
55,446 36,961
1 3,969
4,516
1 ,162 122
69
26 945
4,583 142
139
3 2,793
2,793
1 ,648 1 ,091
557
425,124
33,944 1 7,799
8,1 55 46,192
2,691
1 79,395 7,108 7,832
34,194 2,721 3,514 2,267
10,161
1 5,531 87,816 55,936
426,346
425,124
1998p
124, 1 1 2
28,445
10,395
18,045
1 3,929
4,1 1 6
4,705
9,303
2,164
7,139
189,664
1 13,222
45,945
5,609
58,067
38,328 1 5,020
4,719
1,145
166 26
68 885
4,826 1 72
168
4 2,881
2,881
1 ,773
1 ,263 510
434,285
37,614 18,366
8,718
49,555 2,939
178,159
7,133 8,162
33,900 3,061 3,613 1 ,861 9,770
1 5,595 89,739 54,622
434,839
434,285
Denmark 1 28
1999p
128,832
32,053
1 3,724
17,1 1 6
13,014
4,102
3,883
9,089
2,387
6,702
194,749
1 1 7,190
47,583
5,375
55,589
34,604 1 5,576
5,409
2,100
231
28 35
1 ,806
4,665 76
73 3
3,1 1 7 3,1 1 7
1 ,472
1 ,055 417
443,021 37,937
18,673
8,958
52,642 2,949
1 77,535 7,332 8,891
35,469 3,169 3,838 1 ,944 9,996
16,522 92,637 51 ,352
460,878
443,021
2000f
127,756
25,918
12,676
19,104
1 5,601
3,503
2,538
7,772
2,199
5,573
211 ,205
131 ,800
49,942
6,350
55,525
34,343 1 5,083
6,099
2,072 56
214
60 1 ,742
5,507
214
21 1
3 3,568
3,568
1 ,725
1 ,070
655
452,939 38,168 18,421
9,507
57,497 3,241
185,257
8,456 9,312
33,880 2,716 4,504 1 ,858
10,557 14,245 89,200 50,658
455,61 6
452,939
1 3 1
Denmark 1 28
1991 1992 1993 1994 1995 1996 1997p 1998p 1999p 2000f
Millions of Kroner/ Year Ending December 31
I l l Current Expenditure ......... . . ....... . . . . . .... t321 ,472 341,278 366,038 395,868 402,774 409,621 4 1 1 ,580 420,702 430,356 439,403 1 Expenditure on Goods & Serv . . . . . . . . t66,517 70,919 75,326 79,277 80,468 83,562 85,436 90,034 93,966 97,520
1 . 1 Wages and Salaries .. . . . . . . ................... t39,180 40,554 43,131 45,782 47,972 49,465 50,387 53,006 55,174 57,427
1 .3 Other Purch.of Goods & Serv . . . . . . . . . t27,337 30,365 32,195 33,495 32,496 34,097 35,049 37,028 38,792 40,093
2 Interest Payments .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . t49,491 46,229 52,838 54,767 55,945 56,221 55,936 54,622 51 ,352 50,658
3 Subsidies & Oth. Curr. Transf. . . . . . . . . t205,464 224,130 237,874 261,824 266,361 269,838 270,208 276,046 285,038 291 ,225
3.1 Subsidies . . . · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · t14,009 20,376 18,300 19,820 19,534 21 ,684 22,050 21 ,579 23,030 22,889
3.2 Transf.to Oth.Lev.Nat.Govt . ............. t1 14,205 1 20,157 1 26,839 141 ,092 142,824 140,Q48 140,588 145,407 151 ,982 154,039
3.3-4 Transf.to Nonpft. lnst.& Houshld . . . . . t63,473 69,205 75,61 8 82,514 83,664 85,308 84,064 83,Q92 83,696 87,698
3.5 Transfers Abroad .. . . . . . . . . . . . . . . ....... ......... t13,777 14,392 1 7, 1 1 7 18,398 20,339 22,798 23,506 25,968 26,330 26,599
IV Capital Expenditure ... . . . . . . . . . . . . . . . . . . . . . . . . . t1 1 ,355 14,768 15,768 1 7,Q98 14,879 1 3,976 1 3,542 1 3,583 1 2,665 1 3,537
4 Acquis. of Fixed Cap. Assets .......... t6,71 5 9,040 7,658 8,340 9,337 9,723 8,634 8,088 7,991 7,670
5 Purchases of Stocks .............. . . . . . ....... t199 135 1 7 32 1 20 67 25 29 222
6 Purch. of Land & lntang. Assets ..... t57 42 67 251 1 39 204 215 307 365 187
7 Capital Transfers . . . . . . . . . . . . . . . .......... . . . .... t4,384 5,551 8,026 8,475 5,402 4,029 4,626 5,163 4,280 5,458
7.1 Domestic .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . t4,273 5,339 7,965 8,064 4,363 3,907 4,3 13 4,220 4,195 5,158
7.1 .1 To Other Levels of Nat. Govt .......... t 1 10 48 1 1 2 387 554 328 256 321 194 1 1 3
7.2 Abroad .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . t1 1 1 212 61 41 1 1 ,039 122 313 943 85 300
v Lending minus Repayments .. . . . . . . . . . . t4,825 4,083 4,157 4,570 1 , 195 1 ,202 1 ,222 554 17 ,857 2,677
Table F. Outstanding Debt Consolidated Central Government
(at End of Fiscal Year)
Total Debt (I I + Il l) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . t553,347 614,981 726,424 747,563 763,366 779,225 777,310 744,758
II Domestic Debt .. . . . . ... . . . . . . . . .. . . . . . .. . . . . . . . . . t462,382 51 1 ,499 562, 1 50 61 7,781 657,719 677,730 673,697 656,420
I l l Foreign Debt ... · · · · · · · · · · · · · · · · · · · · · · · · · t90,965 103,482 1 64,274 129,782 105,647 101 ,495 103,613 88,338
Table L. Local Governments
A. Revenue and Grants Total Revenue & Grants( I I+ VII) .... t264,363 276,827 287,712 31 7,098 327,800 335,097 346,067 361 ,943 381 ,1 04 387,251
II Total Revenue ( I l l+ VI) ...... . . . . . . ..... . . . . t1 50,050 1 56,578 1 60,707 1 75,564 1 84,421 1 94,722 205,221 216,215 228,928 247,292
Ill Current Revenue {IV+ V) ... .. ... . . . . . . . . . t1 48,767 155,419 159,530 1 74,198 183,496 1 92,768 202,882 213,791 226,133 245,549
IV Tax Revenue ( 1 -7) . . . . . . . . . . . . . . . . . . .. . . . . .. . . t1 24,760 1 30,690 1 35,673 149,451 156,157 164,695 1 74,052 1 84,293 195,102 216,846
1 Tax on Inc., Profits,Cap.Gains .. t1 1 6,148 12 1 ,816 125,088 138,921 145,913 154,263 162,662 1 72,577 182,169 202,653
1 . 1 Individual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . ... . . t1 14,491 120, 1 1 6 123,106 1 36,594 143,626 151 ,362 159,396 168,917 1 77,945 183,973
4 Taxes on Property . . . . . . . . . . . . . . . . . . . . t8,528 8,793 10,507 1 0,435 10,155 1 0,313 1 1 ,269 1 1 ,590 1 2,796 14,143
5 Dom. Taxes on Goods & Serv. t84 81 78 95 89 1 1 9 121 126 137 50
v Nontax Revenue (8-1 2) . . . . . . . . . . . . . . . . . . . . t24,007 24,729 23,857 24,747 27,339 28,073 28,830 29,498 31 ,031 28,703
8 Entrepren. & Property Income .. . . . . . . t7,366 7,265 7,170 5,354 5,471 4,596 4,286 4,426 4,226 3,325
9,10 Fees, Sales, Fines ... . . . . . . . . . . . . . . . . . . . . . . . . . . t13,562 14,395 13,370 16,175 18,365 19,702 20,658 20,996 22,550 21 ,464
1 2 Other Non tax Revenue . . . . . ....... ... ... . . . t3,079 3,069 3,3 17 3,218 3,503 3,775 3,886 4,076 4,255 3,914
VI Capital Revenue .... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . t1 ,283 1 , 159 1 ,177 1 ,366 925 1 ,954 2,339 2,424 2,795 1 ,743
VII Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . t1 14,3 13 1 20,249 127,004 141 ,534 1 43,379 140,376 1 40,844 145,728 152,176 1 54,152
18 From Other Levels of Nat. Govt. . ... t1 14,313 1 20,249 1 27,004 141 ,534 1 43,379 1 40,376 1 40,844 145,728 152,176 1 54,152
B. Expenditure by Function Total Expenditure ( = C.I I) ................. t265,061 274,800 288,598 314,669 322,970 338,674 350,51 3 364,942 379,479 391,908
General Public Services ... . . . . . . . . . ........ t10,645 10,888 1 1 ,855 1 0,635 12,018 12,831 13,349 14,134 14,827 1 5,480
2 Defense ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .......... t216 -69 257 7 2 3 Public Order and Safety ... . . . . . . . . . . . . . . . . . t1 , 150 1 , 189 1 ,031 1 ,203 1 ,226 1 ,271 1 ,286 1 ,229 1 ,294 1 ,307
4 Education . · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · t31,169 31 ,691 33,643 35,503 36,748 39,101 41 , 1 38 43,628 47,065 48,068
5 Health . . . . . . . . . . . . . . . . . . . ................. . . . . . . . . . . . . . . . . t42,475 44,094 46,063 47,414 49,648 52,154 54,674 57,809 61 ,540 62,972
6 Social Security & Welfare .. . . . .... . ....... t146,878 1 53,397 1 61 ,707 1 84,913 1 89,651 198,990 205,076 212,7 19 218,191 225,536
7 Housing & Commun. Amenities ...... t2,438 2,560 735 2,983 2,407 2,612 3,044 3,251 3,686 3,426
8 Rec., Cult. & Religious Affrs . . . . . . . . . . . . t7,695 8,130 8,877 9,639 9,691 10,4 1 1 10,618 10,634 1 1 ,073 10,988 9 Fuel and Energy ... . . . . . ...... . .. . . . . . . . . ........ t1 ,349 1 ,272 376 8 28 4 7 7 1 2 10 Agricult.,Forestry,Fish.,Hunt. . . . . . . . . . . . . t2 1 1 9 1 1 Mining, Manufc., & Construct. .... . . . . . t444 429 397 418 406 377 414 429 408 245
1 2 Transport. & Communication ........... t8,019 7,961 9,334 9,897 10,306 10,838 10,054 10,042 10,254 10,786
1 3 Other Econ. Affairs & Serv . ............. t9,586 10,253 1 1 ,1 77 8,852 7,657 7,461 7,991 8,243 8,327 9,869 1 4 Other Expenditures .. . . . . . . . . . . . . . . . . . . . . . . . . . . t2,994 3,005 3,127 3,1 96 3,182 2,623 2,860 2,815 2,81 1 3,226
C. Expenditure and Lending minus Repayments by Economic Type Tot.Exp.& Lend-Repay.( l l + V) . . . . . . . . . t264,687 274,686 289,149 314,337 322,871 338,484 350,414 364,914 379,466 392,052
II Total Expenditure (I I I + IV) ......... . . . . ... t265,061 274,800 288,598 314,669 322,970 338,674 350,51 3 364,942 379,479 391 ,908
Ill Current Expenditure ( 1 -3) . . . . . . . . . . . . . . . . . t256,276 264,643 280,650 303,861 313,074 326,757 337,522 352,679 366,398 377,636
Expenditure on Goods & Serv . . . . . . . . t1 50,532 1 53,854 1 64,083 167,826 1 78,235 189,376 198,352 210, 151 220,559 225,748
1 32 Government Finance Statistics Yearbook 2002
1991
1.1-2 Wages & Sal.& Emplr.Contrib . ........ t105,002 1.3 Other Purch.of Goods & Serv . ........ t45,530 2 Interest Payments .............................. t2,793 3 Subsidies & Other Curr. Trans! ....... t102,951 3.2 Transf.to Oth.Lev.of Nat.Govt . ........ t3,425 IV Capital Expenditure (4-7) ................. t8,785 4,5,6 Stocks, Land, Cap. Assets ............... t4,791 7 Capital Transfers ................................ t3,994 7.1.1 To Other Levels of Nat. Govt .......... t3 v lending minus Repayments ............ t-374
5.1 1 DEFICIT /SURPLUS (A. I-C. I) ........... t-324
2002 Government Finance Statistics Yearbook
1992 1993
107,826 1 1 2.389 46,028 51 ,694
2,967 3,107 107,822 1 13,460
3,374 3,941 10,157 7,948
5,701 6,943 4,456 1 ,005
-1 1 4 551
2,141 -1 ,437
Denmark 1 28
1 994 1 995 1996 1997p 1998p 1999p 20001
Millions of Kroner/ Year Ending December 3 1
1 14,069 1 18,064 1 25,204 131 ,305 138,968 1 44,653 150,471
53,737 60,170 64,172 67,047 71,184 75,906 75,277
2,911 2,955 2,649 2,473 2,463 2,162 2,162 133,1 24 131 ,884 134,732 136,697 140,065 1 43,677 149,726
4,181 2,422 2,241 2,793 2,881 3,1 17 3,568
10,808 9,896 1 1 ,917 1 2,990 1 2,263 13,081 14,272
9,789 9,568 1 1 ,600 12,716 1 2,024 12,727 14,124
1,019 328 317 274 239 354 148
2 -332 -99 -190 -98 -28 -13 144
2,761 4,929 -3,387 -4,347 -2,971 1 ,638 -4,801
1 33
Dominican Republic 243
Summary Table Consolidated Central Government
Total Revenue and Grants (AI) ... .. 2 Total Revenue (All) .. . . . . . . . . . . . . . . . . . . . . . . . . 3 Current Revenue (Alii) .... ................ . 3.1 Tax (A.IV) .......... .................................. . 3.2 Nontax (AV) .. . . . . . . . . . . . . ......................... . 4 Capital Revenue (A VI) .. . ........ . . . . . . . . . . 5 Grants (A. VII) ................. . . . . . . . . . . . . . . . . . . . .. 5.1 Curr.(A 1 7 . 1 +A18 . 1 +A1 9 . 1 ) . . . . . . . . . . . 5.2 Cap.(A1 7.2 + A 1 8.2 +A1 9.2) ........... .
6 Total Exp.& Lend-Repay(C.I) . . . . . . . . . . 7 Total Expenditure (C.I I) .................... . 8 Current Expenditure (C.II I) . . . . . . . . . . . . . . . 9 Capital Expenditure (C.IV) ............... .
Adjustment to Total Expenditure ... . 10 Lending minus Repay (C.V) .. . . . . . . . . . . .
1 1 Overall Deficit/Surplus ( 1 ·6) ........... .
1 2 Financing (D.I o r E.l) ( = ·1 1 ) . . . . . . . . . . . 13 Abroad (D. I l l or E.l l l) .. . . . . . . . . . . . . . . . . . . . . . . . 1 4 Domestic (D.I I or E.ll) ....................... .
Summary Table Budgetary Central Government
Total Revenue and Grants (AI) .... . 2 Total Revenue (All) . . . . . . . . . . .. ...... . . . . . . . . 3 Current Revenue (Alii) .................... . 3.1 Tax (A.IV) ...................... . ..................... . 3.2 Nontax (A.V) . . . . . . . . . . ............................. . 4 Capital Revenue (A VI) . . . . . . . . . . . . . . . . . . . . . 5 Grants (A VII) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.1 Curr.(A1 7 . 1 +A18. 1 + A 1 9. 1 ) .......... . 6 Total Exp.& Lend-Repay(C.I) .. . ...... . 7 Total Expenditure (C. I I ) .................... . 8 Current Expenditure (C.III) ....... ....... . 9 Capital Expenditure (C. IV) . . . . . . . . . . . . . . . .
Adjustment to Total Expenditure ... . 10 Lending minus Repay (C.V) .. . . . . . . . . . . . 1 1 Overall Deficit/Surplus ( 1 -6) ........... . 12 Financing (D . I or E . l ) . . . . . . . . . . . . . . . . . . . . . . . . . 1 3 Abroad (D. I l l o r E. l l l ) .......... . ..... . . . .... . . 1 4 Domestic (D.II o r E. l l) . . . . . . . . . . . . . . . . . . . .... .
Summary Table Central Govt • Soc. Security Funds
1 Total Revenue and Grants (AI) .... . 2 Total Revenue (A. I I ) .. . . . . . . . . . . . . . . . . . . . . . . . . 3 Current Revenue (Ali i) .................... . 3.1 Tax (A.IV) ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 3.2 Nontax (A.V) . . . . . . ................................ .. 6 Total Exp.& Lend-Repay(C.I) ......... . 7 Total Expenditure (C.II) . . . . . . . . . . . . . . . . . . . . . 8 Current Expenditure (C. I l l ) .. . . ..... . .... . 9 Capital Expenditure (C.IV) .. . . . . . . . . . . . . . . 1 1 Overall Deficit/Surplus ( 1 -6) ........... . 12 Financing (D. I or E. I) . . . . . . . . . . . . . . . . . . . . . . . . . 1 4 Domestic (D. I I or E . I I) . . . . . . . . . . . . . . . . . . . . . . . .
Summary Table Central Govt. Extrabudg.Accts
1 Total Revenue and Grants (AI) ... . . 2 Total Revenue (All) . . . . . . . . . .. . . . . . . . . . . . . . . . 3 Current Revenue (Al i i ) . . . . . . . . . . . . . . . . . . . . . 3.2 Nontax (AV) .. . . . . . ................................ . 4 Capital Revenue (A VI) ... . . . . . . . . . . . . . . . . . . 5 Grants (A VII) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.1 Curr.(A1 7 . 1 + A 1 8. 1 + A 1 9. 1 ) . . . . . . . . . . .
1 34
1991
1 0,972.1 1 0,809.4 10,770.6 9,902.5
868.1 38.8
162.7 162.7
10,71 1 .2 10,677.3 5,625.7 4,914.6
137.0 33.9
260.9
-260.9 -598.4 337.5
10,215.9 10,053.8 10,030.4 9,378.6
651.8 23.4
162.1 162.1
8,096.1 8,094.8 4,669.6 3,251.8
173.4 1 .3
2,1 19.8 -434.4 -744.1 309.7
548.7 548.7 548.7 523.9 24.8
519.2 519.2 499.8
19.4 29.5
-29.5 -29.5
207.5 206.9 191 .5 191 .5
1 5.4 .6 .6
1992
18,660.2 18,429.6 18,246.5 1 6,438.0
1 ,808.5 183.1 230.6 230.6
1 5,192.1 1 5,041 .1 7,348.1 7,472.3
220.7 151 .0
3,468.1
-3,468.1 -1 ,467.8 -2,000.3
17,747.0 1 7,516.4 1 7,351.6 1 5,769.3
1 ,582.3 164.8 230.6 230.6
13,068.2 12,968.2 6,140.4 6,565.0
262.8 100.0
4,678.8 -3,624.2 -1 ,537.5 -2,086.7
674.4 674.4 674.4 668.7
5.7 656.2 656.2 632.9
23.3 18.2
-18.2 -18.2
238.8 238.8 220.5 220.5
18.3
1 993
21 ,270.4 20,871.4 20,661.5 19,048.5
1 ,613.0 209.9 399.0 399.0
21 ,229.9 21 ,123.3 10,686.9 10,287.4
149.0 106.6
40.5
-40.5 -1 ,882.7
1 ,842.2
20,076.5 19,677.8 19,564.2 18,239.0
1 ,325.2 1 1 3.6 398.7 398.7
1 8,887.0 1 8,887.0 9,140.6 9,561.4
185.0
1 , 189.5 -253.6
-1 ,999.5 1 ,745.9
815.9 81 5.9 815.9 809.5
6.4 841.4 841.4 824.2
17.2 -25.5 25.5 25.5
378.0 377.7 281.4 281.4
96.3 .3 .3
1994 1995 1996 1997 1998 1999 2000
Millions of Pesos/ Year Ending December 3 1
22,560.1 22,258.8 22,176.8 20,357.6
1 ,819.2 82.0
301.3 301.2
.1
23,510.9 23,497.1 1 1 ,248.9 1 1 ,840.4
407.8 13.8
-950.8
950.8 -1 ,698.5 2,649.3
21 ,377.6 21 ,076.4 21,01 5.0 19,463.9 1 ,551 .1
61 .4 301.2 301.2
21 ,025.4 21 ,025.4
9,496.1 1 1 ,121 .5
407.8
352.2 728.6
-1,831.5 2,560.1
900.5 900.5 900.5 893.7
6.8 926.4 926.4 910.2
16.2 -25.9
25.9 25.9
282.0 281.9 261.3 261.3
20.6 . 1
26,249.1 26,096.6 26,019.5 23,624.5 2,395.0
77.1 152.5 151.9
.6
25,002.6 24,984.1 14,090.4 10,510.9
382.8 18.5
1 ,246.5
-1 ,246.5 -1 ,674.8
428.3
24,933.6 24,781 .7 24,722.3 22,642.7 2,079.6
59.4 1 51.9 151 .9
21 ,784.8 21 ,784.8 1 1 ,646.7 9,755.3
382.8
3,148.8 -1 ,854.0 -1 ,722.2
-131.8
986.9 986.9 986.9 981.8
5.1 1 ,098.2 1 ,098.2 1 ,070.8
27.4 -1 1 1 .3
1 1 1 .3 1 1 1 .3
328.6 328.0 310.3 310.3
17.7 .6
28,158.7 27,945.0 27,646.0 25,474.8
2, 171 .2 299.0 213.7 212.5
1 .2
28,676.9 28,653.1 16,446.2 1 1 ,613.6
593.3 23.8
-518.2
518.2 -1 ,808.9
2,327.1
26,608.9 26,396.4 26,177.8 24,335.1
1 ,842.7 218.6 212.5 212.5
25,030.2 25,030.2 13,592.7 10,844.2
593.3
1 ,578.7 -107.6
-1 ,829.7 1 ,722.1
1 , 1 45.0 1 ,145.0 1 , 145.0 1 , 139.7
5.3 1 , 131 .0 1 , 131 .0 1 ,1 1 1 .6
19.4 14.0
-14.0 -14.0
404.8 403.6 323.2 323.2 80.4
1 .2
36,771 .9 36,646.3 36,408.1 33,418.8
2,989.3 238.2 125.6 124.6
1 .0
35,957.6 35,864.3 24,907.8
9,203.2 1 ,753.3
93.3
814.3
-814.3 -2,201 .3
1 ,387.0
34,796.5 34,671.9 34,583.3 31 ,986.0
2,597.3 88.6
124.6 124.6
30,521 .3 30,521 .3 20,645.7 8,122.3 1 ,753.3
4,275.2 -2,167.4 -2,417.5
250.1
1 ,445.7 1 ,445.7 1 ,445.7 1 ,432.8
12.9 1 ,513.6 1 ,513.6 1 ,489.1
24.5 -87.9
-2.6 -2.6
529.7 528.7 379.1 379.1 149.6
1 .0
40,920.1 40,520.1 40,375.9 38,027.0
2,348.9 144.2 400.0 383.4
16.6
39,476.0 39,419.0 29,001.1
9,485.3 932.6
57.0
1 ,444.1
-1 ,444.1 -1 ,346.3
-97.8
38,886.3 38,502.9 38,427.9 36,426.9
2,001.0 75.0
383.4 383.4
33,297.8 33,297.8 24,066.5
8,298.7 932.6
5,588.5 -1 ,462.4 -1 ,607.4
145.0
1 ,624.6 1 ,624.6 1 ,624.6 1 ,600.1
24.5 1 ,573.2 1 ,573.2 1,521.5
51.7 51.4
-99.4 -99.4
409.2 392.6 323.4 323.4 69.2 16.6
45,965.1 45,535.5 45,438.7 42,198.4 3,240.3
96.8 429.6 424.4
5.2
47,30 1 .2 47,234.2 32,612.2 12,743.8
1 ,878.2 67.0
-1 ,336.1
1 ,336.1 -252.5 1 ,588.6
43,71 1 .5 43,287.1 43,256.9 40,412.5
2,844.4 30.2
424.4 424.4
41 ,564.0 41 ,564.0 28,446.3 1 1 ,239.5 1 ,878.2
2,147.5 1 ,256.3 -645.3 1 ,901.6
1 ,794.7 1 ,794.7 1 ,794.7 1 ,785.9
8.8 1 ,796.2 1 ,796.2 1 ,741.0
55.2 -1.5
-109.9 -109.9
458.9 453.7 387.1 387.1
66.6 5.2
54,755.2 54,318.3 54,285.8 50,060.3 4,225.5
32.5 436.9 436.2
.7
51 ,600.8 51 ,507.4 38,341.5 1 1 ,363.6 1 ,802.3
93.4
3,1 54.4
-3,1 54.4 -3,076.1
-78.3
51 ,616.8 51 , 180.6 51 , 153.5 47,843.0 3,310.5
27.1 436.2 436.2
45,777.4 45,751.6 33,285.7 10,683.6 1 ,802.3
25.8 5,839.4
2,260.2 2,260.2 2,260.2 2,217.3
42.9 2,545.0 2,547.4 2,400.5
146.9 -284.8
878.2 877.5 872.1 872.1
5.4 .7
Government Finance Statistics Yearbook 2002
5.2 Cap.(A1 7.2 +A1 8.2 +A1 9.2) . . . . . . . . . . . .
6 Total Exp.& Lend-Repay( C. I) ........ . . 7 Total Expenditure (C.II) .......... . . ........ . 8 Current Expenditure (C.III) . .... . . . . . . . .. . 9 Capital Expenditure (C.IV) ..... . . . . . . . . . ..
Adjustment to Total Expenditure .. .. 10 Lending minus Repay (C.V) ... . . . . ..... . 1 1 Overall Deficit/Surplus ( 1 -6) .. . . . . . . .. ..
1 2 Financing (D.I o r E. I) ........................ .
1 3 Abroad (D.II I o r E.l l l) ... . . . . . . . . . . . . . . . . . . . . .. 14 Domestic (D. I I or E.ll) ...................... ..
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants( I I + VII) ... .
II Total Revenue ( I I I +VI) .................... .
Ill Current Revenue ( IV+ V) . . . . . . . . . . . . . . . . .
IV Tax Revenue ...................................... .
Tax on lnc.,Profits, Cap.Gains .. . . . . . . . 1.1 Individual .... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.2 Corporate ... . . . . . . . . . . . . . . . . . ............. .. . ......... . 1.3 Other Unalloc. Taxes on Inc . ........ . .
2 Social Security Contributions .......... .
3 Taxes on Payroll & Work Force .... . .
4 Taxes on Property .... . . . . . . . . . . . . . . . . . . . . . . . . .. 4.3 Estate, Inheritance & Gift Taxes .. ..
4.4 Taxes-Financ.& Cap.Transact. . ...... . 4.5 Nonrecurrent Taxes ....... . . . . . . . . . . . . . . . . . . . .
5 Dam. Taxes on Goods & Serv . ..... ..
5.2 Excises ...................... . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Taxes-Internal'! Trade, Transac .... .. 6.1 Import Duties .................................... . . . 6.2 Export Duties ......................... . . . . . . . . . . . . . .
7 Other Taxes .. . . . . . . . . . .............. .... . .......... .
V Nontax Revenue ....... . ..... . ....... . . . . . . . . ... .
8 Entrepren. & Property Income ...... .. 9 Adm.Fees,Chges,Nonind.Sales .. . . . . .
10 Fines and Forfeits .. . . . . . . . . . . . . . . . . . ......... . .
1 1 Contr.to Gov.Emp.Pens.& Welf.Fd. 1 2 Other Nontax Revenue .. . . . . . . . . . . . . . . . . . . .
VI Capital Revenue ............................... .. 1 3 Sales of Fixed Capital Assets ....... . .
1 5 Sales of Land & lntang. Assets .... . .
Adjustment to Capital Revenue . . . . ..
VII Grants .. . . . . . . ............... . . . . . . .. . ........ . . . . . ..... ..
1 7 From Abroad . . . . . . . . . ............................. ..
17.1 Current . . . . . . ........................................ . . .. 18 From Other Levels of Nat. Govt . .. . .
18.1 Current ....................... . . . . . . . . . . . . . . . . . . . . . . . . . .. 18.2 Capital ..... . . ................... . . . . . . ...... . . . ......... .
1 2 3 4 5 6
Memorandum Item:
Grants Received in Kind (Not Included Above) ..... ............... ..
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( = C.II) . . . . . .... ... . . . . . General Public Services .. . . . . . . . . . . . . . . . . .. Defense ........................................... . . . . . Public Order & Safety .. . . . . . . . . . . . . . . . . . . . . .. Education ... . . . . . . . . . . . . . . . ........................... .
Health . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ............. .
Social Security & Welfare .... . .. . . ....... .
1991
2,095.9 2,063.3
456.3 1 ,643.4
-36.4 32.6
-1 ,888.4 203.0 145.7 57.3
1 0,972.1
10,809.4
1 0,770.6
9,902.5 2,320.9
894.9 1 ,403.0
23.0
523.9
68.2 13.0 54.3
.9
2,243.2 1 ,607.2
4,701.2 4,404.2
3.1
45.1
868.1 359.0 420.4
6.3 58.3 24.1
38.8 .2
23.2 15.4
1 62.7 162.1 162.1
.6
.6
263.6
10,677.3 733.7 554.0 357.2 955.3
1 , 184.3 363.9
2002 Government Finance Statistics Yearbook
1992
1 ,467.7 1 ,416.7
574.8 884.0 -42.1 51.0
-1 ,228.9 174.3 69.7
1 04.6
18,660.2
18,429.6
18,246.5
1 6,438.0 2,71 1 .3 1 ,087.4 1 ,628.7
-4.8
668.7
89.4 12.5 75.2
1 .7
4,757.2 3,975.5
8,161.2 7,676.3
2.2
50.2
1 ,808.5 1 ,060.9
644.9 5.4
80.2 17 . 1
183.1
164.8 18.3
230.6 230.6 230.6
586.1
15,041 . 1 786.1 754.9 593.0
1 ,529.5 1 ,729.2
473.5
1993
1 ,501.5 1 ,394.9
722.1 708.8 -36.0 1 06.6
-1 , 123.5 1 87.6 1 16.8 70.8
21 ,270.4
20,871 .4
20,661.5
19,048.5 3,071.2 1 ,404.0 1 ,624.1
43.1
809.5
1 15.2 20.4 92.1 2.7
5,876.2 4,930.5
9,1 1 7.1 8,579.4
1 .2
59.3
1 ,613.0 776.8 71 9.0
6.6 96.6 14.0
209.9
1 13.6 96.3
399.0 398.7 398.7
.3
.3
285.6
21 , 123.3
1 ,007.4 779.7
2,034.3 2,308.0
889.3
1994 1995 1996 1997
Millions of Pesos/ Year Ending December 31
.1 1 ,559.1 1 ,545.3
842.6 702.7
13.8 -1,277.1
196.3 133.0 63.3
22,560.1
22,258.8
22,1 76.8
20,357.6 3, 171 .8 1 ,841.8 1 ,280.9
49.1
893.7
1 22.8 24.4 95.4
3.0
7,543.4 6,227.4
8,565.3 7,975.1
1 .0
60.6
1 ,81 9.2 889.2 787.9
6.7 1 1 9.8
15.6
82.0 20.7 61 .3
301.3 301.2 301.2
. 1
.1
252.3
23,497.1 1 ,544.5 1 , 105.7
771.9 2,731 .0 2,440.4
904.5
.6 2,1 19.6 2,101.1 1 ,372.9
728.2
1 8.5 -1,791.0
496.2 47.4
448.8
26,249.1
26,096.6
26,019.5
23,624.5 4,074.9 2,269.5 1 ,723.2
82.2
981.8
1 58.0 29.3
125.7 3.0
8,823.4 7,153.2
9,521 .9 8,756.1
3.9
64.5
2,395.0 1 , 1 1 9.8 1 ,082.5
7.9 161 . 1 23.7
77.1 1 7.7 59.4
152.5 151.9 15 1 .9
.6
.6
185.3
24,984.1 1 ,654.9
940.3 692.6
3,1 50.0 2,701 .6
937.2
1 .2 2,515.7 2,491.9 1 ,741.9
750.0
23.8 -2, 1 10.9
639.8 20.8
619.0
28,1 58.7
27,945.0
27,646.0
25,474.8 4,566.7 2,715.9 1 ,763.7
87.1
1 , 139.7
1 76.5 36.7
134.2 5.6
9,345.8 7,720.0
1 0,183.2 9,376.6
4.4
62.9
2 , 171 .2 944.9
1 ,032.9 9.6
161 .8 22.0
299.0 80.4
218.6
213.7 212.5 212.5
1 .2
1 .2
28,653.1 1 ,739.6 1 , 149.0
81 5.4 3,610.3 3,1 97.4 1 ,31 3.0
1 .0 3,922.7 3,829.4 2,773.0 1 ,056.4
93.3 -3,393.0
1 ,355.7 216.2
1 ,1 39.5
36,771.9
36,646.3
36,408.1
33,41 8.8 6,017.7 3,474.0 2,1 82.5
361.2
1 ,432.8
238.4 38.0
195.0 5.4
12,522.9 1 0,701.4
1 3, 1 26.6 1 2, 145.5
2.0
80.4
2,989.3 1 ,445.0 1 , 189.6
9.9 299.2 45.6
238.2 149.6 88.6
1 25.6 1 24.6 1 24.6
1 .0
1 .0
302.5
35,864.3 4,193.3 1 ,682.1 1 ,401.7 5,1 14.7 4,018.4 2,019.3
Dominican Republic 243
1 998
16.6 4,605.0 4,548.0 3,413.1 1 , 134.9
57.0 -4,1 95.8
1 1 7.7 261 . 1
-1 43.4
40,920.1
40,520.1
40,375.9
38,027.0 6,697.2 3,967.1 2,649.0
81.1
1 ,600.1
333.5 70.0
257.7 5.8
1 4,292.9 1 2,387.4
1 5,008.0 1 4,007.4
1 .7
95.3
2,348.9 769.4
1 ,1 90.3 1 0.2
326.2 52.8
144.2 69.2 74.0
400.0 383.4 383.4
1 6.6
16.6
769.5
39,419.0 5,630.1 1 ,818. 1 1 ,576.5 6,240.9 4,420.6 2,084.7
1999
5.2 3,941.0 3,874.0 2,424.9 1 ,449.1
67.0 -3,482.1
1 89.7 392.8
-203.1
45,965.1
45,535.5
45,438.7
42,198.4 8,231.3
1 ,785.9
463.7 1 1 9.8 333.9
10.0
1 3,499.0 1 1 ,336.0
1 7,968.4 16,866.2
2.1
250.1
3,240.3 1 ,364.9 1 ,398.3
1 1 .0 364.8 10 1 .3
96.8 66.6 30.2
429.6 424.4 424.4
5.2
5.2
361.2
47,234.2 6,81 1 .7 1 ,973.9 1 ,980.2 7,734.6 5,108.7 3,179.2
2000
.7 3,278.4 3,208.4 2,655.3
553.1
70.0 -2,400.2
54,755.2
54,318.3
54,285.8
50,060.3 9,798.1 5,949.7 3,689.8
158.6
2,21 7.3
507.3 109.9 383.1
14.3
13,654.7 1 1 , 172.9
23,216.4 22,057.8
3.3
666.5
4,225.5 1 ,570.7 2,018.5
8.5 451.8 1 76.0
32.5 5.4
27.1
436.9 436.2 436.2
.7
.7
393.4
51 ,507.4 6,445.5 2,866.6 2,743.2 8,672.5 7,042.7 4, 1 9 1 .9
1 35
Dominican Republic 243
1991 1992 1 993
7 Housing & Commun. Amenities ...... 1 ,672.3 2,651.3 3,147.7 8 Recr.,Cultr.,Relig.Affrs . . ........ . . . .......... 97.0 168.0 297.0
9-13 Econ. Affairs & Services ................... 4,256.1 6,210.3 7,918.2 9 Fuel & Energy ........................ ............. 477.0 535.1 679.1 10 Agric.,Forestry,Fishing,Hunt. .. . . . . . . . . . . 2,452.6 2,009.8 2,623.1 1 1 Mining, Manufc., & Construct. ......... 408.6 951.5 1 ,887.2 1 2 Transportation & Communication ... 778.8 1 ,284.6 1 ,969.4 1 3 Oth. Econ. Affairs & Serv . ................ 139.1 1 ,429.3 759.4 1 4 Other Expenditures ....... . . . . . . . . ............. 734.2 1 ,310.6
of which: Interest Payments ........ 734.2 648.3 1 ,639.9
Adjustment to Total Expenditure .... -230.7 -1 , 165.3 517.1
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay(II + V) . . . . . . . . . . 10,71 1 .2 15,192.1 21 ,229.9
II Total Expenditure ( I l l+ IV) ................ 10,677.3 15,041 .1 21 , 123.3
Ill Current Expenditure ........ .. . . .. . . . . ......... 5,625.7 7,348.1 10,686.9 Expenditure on Goods & Serv . ....... 3,597.2 5,186.5 6,892.9
1.1 Wages and Salaries ........................... 2,649.7 3,488.0 4,438.5 1 .3 Other Purch.of Goods & Serv . ........ 947.5 1 ,698.5 2,454.4 2 Interest Payments .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 734.2 648.3 1 ,639.9 3 Subsidies & Oth. Curr. Trans! . . ....... 1 ,307.3 1 ,527.1 2,195.1 3.1 Subsidies .. . . . . . . . . . . ............... . . . . . . ............. 2,002.8 3.2 Transf.to Oth.Lev.Nat.Govt . .. . . . . . . ..... 6.0 3.3-4 Transf.to Nonpft.lnst.& Houshld . . ... 183.1 3.5 Transfers Abroad ..................... . . ......... .5 7.0 3.2
Adjustment to Current Expenditure -13.0 -13.8 -41 .0
IV Capital Expenditure ......... . . . . . . ............. 4,914.6 7,472.3 10,287.4 4 Acquis. of Fixed Cap. Assets ..... . . . . . 3,732.5 4,808.7 7,020.7 6 Purch. of Land & lntang. Assets ..... 74.3 51.8 1 1 3.9 7 Capital Transfers ........ .. .. .. . . . . . . . ........... 1 ,107.8 2,61 1 .8 3,1 52.8 7.1 Domestic . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,107.8 2,61 1 .8 3,1 52.8
Adjustment to Total Expenditure .. . . 137.0 220.7 149.0
v Lending minus Repayments ............ 33.9 151 .0 106.6 8 Domestic .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33.9 151 .0 106.6 8.3-4 To Financial Ins!. & Other ................
1 36
1994 1 995 1996 1997 1998 1999 2000
Millions of Pesos/ Year Ending December 31
3,722.5 3,619.8 3,783.3 295.3 222.2 327.2
8,088.3 8,629.7 1 0,482.3 595.3 1 ,216.2 1 ,343.0
2,125.7 1 ,956.2 2,555.9 2,004.6 2,221.3 2,206.1 2,690.1 3,043.2 3,871.0
672.6 192.8 506.3 1 ,4 17.9 1 ,51 1 .6 1 ,054.1 1 ,300.6 1 ,51 1 .6 1 ,054.1
475.1 924.2 1 ,181 .5
23,510.9 25,002.6 28,676.9
23,497.1 24,984.1 28,653.1
1 1 ,248.9 1 4,090.4 16,446.2 8,1 34.3 9,536.0 10,456.5 5,306.7 6,817.7 7,775.1 2,827.6 2,71 8.3 2,681 .4 1 ,300.6 1 ,51 1 .6 1 ,054.1 1 ,859.7 3,1 13.2 4,985.8 1 ,657.9 2,871.7 4,702.2
.2 200.4 240.7 280.1
1 .4 .8 3.3 -45.7 -70.4 -50.2
1 1 ,840.4 10,510.9 1 1 ,613.6 8,533.4 8,229.3 9,431 .6
225.0 229.9 207.5 3,082.0 2,051.7 1 ,974.5 3,082.0 2,051.7 1 ,974.5
407.8 382.8 593.3
13.8 18.5 23.8 13.8 18.5 23.8 13.8 1 8.5 23.8
4,684.0 3,800.4 4,165.1 1 ,463.2 421.9 392.5 548.8 739.5
10,821.4 1 1 ,887.2 13,092.8 12,763.4 2,354.8 2,930.4 1 ,796.5 1 ,734.1 3,266.9 3,641.0 4,639.7 3,914.8 1 ,730.8 1 ,722.0 1 ,642.6 1 ,668.3 2,627.9 2,763.5 3,824.1 3,947.8
841.0 830.3 1 , 189.9 1 ,498.4 1 , 1 1 3.3 1 ,300.6 1 ,778.5 2,458.3 1 , 1 1 3.3 1 ,300.6 1 ,778.5 2,458.3
394.2 267.4 860.7 2,120.6
35,957.6 39,476.0 47,301.2 51 ,600.8
35,864.3 39,419.0 47,234.2 51 ,507.4
24,907.8 29,001 .1 32,612.2 38,341.5 1 5,563.8 1 9,882.6 22,090.1 27,425.3 1 2,461.3 1 5,055.6 16,691.7 21 ,369.5 3,102.5 4,827.0 5,398.4 6,055.8 1 , 1 1 3.3 1 ,300.6 1 ,778.5 2,458.3 8,290.0 7,880.8 8,940.5 8,477.0 7,887.6 7,421.5 8,407.4 3,647.7
896.1 401.3 449.9 523.5 3,906.9
1 . 1 9.4 9.6 26.3 -59.3 -62.9 -1 96.9 -19.1
9,203.2 9,485.3 1 2,743.8 1 1 ,363.6 7,001 . 1 5,976.5 8,617.5 7,895.0
156.6 954.5 950.7 397.9 2,045.5 2,554.3 3,1 75.6 3,070.7 2,045.5 2,554.3 3,1 75.6 3,070.7
1 ,753.3 932.6 1 ,878.2 1 ,802.3
93.3 57.0 67.0 93.4 93.3 57.0 67.0 93.4 93.3 57.0 67.0 67.6
Government Finance Statistics Yearbook 2002
1985
Summary Table Budgetary Central Government
Total Revenue and Grants (A. I) .... .
2 Total Revenue (A. II) .. . . . . . . . . . . . . . . . . . . . . . . . .
3 Current Revenue (A. I I I ) . ... .. . . . . . . . . . . . . . . . 3.1 Tax (A.IV) . . . . . . . . . . . . . . . . . . . . . . . . . ................... .
3.2 Nontax (A. V) . . . . . . . ...................... .......... . 4 Capital Revenue (A. VI) ............. . . . . .. . . 5 Grants (A. VII I) .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.1 Curr.(A1 7. 1 +A1 8 . 1 + A 1 9. 1 ) . . . . . . . . . . . 5.2 Cap.(A1 7.2 +A1 8.2 + A 1 9.2) ........... .
6 Total Exp.& Lend-Repay(C.I) ......... .
7 Total Expenditure (C.II) . . . . . . . . . . . . . . . . . . . . . 8 Current Expenditure (C. I l l ) .... . . . . . . . . . . . 9 Capital Expenditure (C.IV) ...... . .... . ... . 10 Lending minus Repay (C.V) .. . . . . . . . . . . .
1 1 Overall Deficit/Surplus ( 1 ·6) . . . ........ . 1 2 Financing (D.I o r E.l) ( = · 1 1 ) . . . . . . . . . . . 1 3 Abroad (D.I I I or E. I l l) .... . . . . . . . . . . . . . . . . . . . . . 14 Domestic (D . I I or E . l l ) . . . . . . . . . . . . . . . . . . . . . .. .
Table A. Revenue and Grants Budgetary Central Government
Total Revenue & Grants( I I + VII) ... .
II Total Revenue ( I I I +VI) .................... .
Ill Current Revenue ( IV+ V) . . . . . . . . . . . . . . . . .
IV Tax Revenue .. . . . . . . . . . . . . . . . . . ........ . . ........ . .
Tax on lnc.,Profits, Cap.Gains . . . . . . . . . 1.2 Corporate ............................ .. ............... .
1.3 Other Unalloc. Taxes on Inc . ......... .
2 Social Security Contributions . . . . . . . . . . .
3 Taxes on Payroll & Work Force ..... .
4 4.1 4.4
5 5.1 5.2
6 6.1 6.2
7
v 8 10 1 2
Taxes o n Property ............................. .
Recur. Taxes on lmmov. Prop . .. . . . . .
Taxes-Financ.& Cap.Transact. . . . . . . . .
Dam. Taxes on Goods & Serv . . ..... .
Gen. Sales, Turnover or V.A.T ....... . Excises ........ . . . ....... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Taxes-lnternat'l Trade, Transac ..... . Import Duties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Export Duties . . . . . . . . . . ................... . ........ .
Other Taxes .............. . . . . . . . ................. ..
Nontax Revenue .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Entrepren. & Property Income ....... . Fines and Forfeits .. . . . . . . .. . . . . . . . . . . . . . . . . . . .. Other Nontax Revenue .................... .
VI Capital Revenue . . . . . ....... ................. . .. .
VII Grants . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . .. . . . . . . . . . . . . . . . . . . . .
2 3 4 5 6 7 8
Table B. Expenditure by Function Budgetary Central Government
Total Expenditure ( =C.II) . . . .. . . . . ....... . General Public Services ..... . . . . . . . ....... .
Defense .. . . . . . . . . . . . . . . . . . . ............... ............ . Public Order & Safety ............ . ........ .. . Education .. . . . . . . . . . . . . . . . . . . . .. . . . . .. . . . . . . . . . . . . . . . . . Health .............. ... ...... ...... . . . . . ........ ....... . . . Social Security & Welfare ...... . . . . . . . . . . . Housing & Commun. Amenities ..... .
Recr.,Cultr.,Relig.Affrs . . . . . . . . . . . . . . . . . . . . . .
2002 Government Finance Statistics Yearbook
189 189 189 186
4
168 168
22
-22 -4
-18
189
189
189
186 123 1 10 13
3
2
26 18 8
33 27
4 2
168 21 20
41 12 2
1986
187 187 187 182
4
2 18 2 18
-31
3 1 22 9
187
187
1 87
182 93 72 20
2
2
44 37
7
41 38
2
218 t15 26
t12 55 16 3 6
1987
237 237 237 231
6
278 278
-41
41 12 29
237
237
237
231 1 1 5 88 27
3
61 47 13
46 44
5
6
2 4
278 20 35 1 5 69 31 4 4
1988 1989 1990 1991
Billions of Sucres/ Year Ending December 3 1
41 1 411 411 398
13
413 413
-1
1 -35
37
41 1
4 1 1
41 1
398 201 165 36
1 0
1 0
102 83 1 6
76 72
9
13
2 1 1
413 32 61 19 97 40
5 4 2
832 832 832 819
13
735 735
646 89
97
-97 -91
-6
832
832
832
819 481 392 89
13
13
183 143 33
129 1 1 8
13
13
10
735 61
102 33
1 55 84 16 3 2
1 ,490 1 ,490 1 ,490 1 ,460
30
1 , 190 1 , 190
973 217
300
-300
1 ,490
1 ,490
1 ,490
1 ,460 918 812 106
14
14
323 234
80
198 176
30
2 28
1 , 190 85
156 51
219 133 23
7 5
1 ,907 1 ,907 1 ,907 1 ,842
65
1,739 1 ,739 1 ,510
229
168
-168
1 ,907
1 ,907
1 ,907
1 ,842 1 ,082
904 1 78
27 6
21
458 368
90
263 226
12
65
65
1 ,739
1992p
3,096 3,096 3,096 3,022
74
3,145 3,145 2,616
529
-49
49
3,096
3,096
3,096
3,022 1 ,876 1 ,596
280
38
31
734 602 132
350 300
12
24
74
3,145
Ecuador 248
1993p
4,371 4,371 4,371 4, 172
199
4, 1 66 4, 1 66 3,507
659
205
-205
4,371
4,371
4,371
4, 1 72 2,478 2,076
402
30 1 1 1 9
1 ,1 49 902 247
447 413
15
68
1 99
4,166
1994p
5,734 5,734 5,734 5,061
673
5,717 5,717 4,513 1 ,204
1 7
-1 7
5,734
5,734
5,734
5,061 2,859 2,372
487
78 26 52
1 ,478 1 ,204
274
646 597
673
5,717
1 37
Ecuador 248
1985 1988 1987
9-13 Econ. Affairs & Services ...... . . . . . . ... . . . . 33 36 44 9 Fuel & Energy .... . . . . . . . . . . . ...................... 2 10 Agric.,Forestry,Fishing,Hunt. .. . . . . . . . . . . 7 7 9 1 1 Mining, Manufc., & Construct. ......... 5 1 3 12 Transportation & Communication ... 20 23 30 1 3 Oth. Econ. Affairs & Serv . . .. . . . . . . . . . . . . . 1 1 2 14 Other Expenditures ..... . . . . . . . . . . . . . . . . . . . . . . . 36 37 45
of which: Interest Payments ........
Adjustment to Total Expenditure . . . . 3 13 9
Table C. Expenditure and Lending minus Repayments by Economic Type Budgetary Central Government
Tot.Exp.& Lend-Repay( I I + V) .......... 168 218 278
II Total Expenditure ( I I I + IV) . . . . . . . . . . . . . . . . 168 218 278
Ill Current Expenditure ........................... Expenditure on Goods & Serv . . . . . . . .
1.1 Wages and Salaries ........................... 1 .3 Other Purch.of Goods & Serv . . ....... 2 Interest Payments ........ . . . . . . . . . . . . . . . . . . . . . . 3 Subsidies & Oth. Curr. Trans!. ........ 3.1 Subsidies .. . . . . . . . . . . . . . . . . . . . ......................... 3.2 Transf.to Oth.Lev.Nat.Govt . .. . . . . . . . . . . .
Adjustment to Current Expenditure
IV Capital Expenditure . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Acquis. of Fixed Cap. Assets .......... 7 Capital Transfers ............... . . . . . . . . . . . . . . . . . 7.1 Domestic . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
v Lending minus Repayments .... . . . . . . . .
1 38
1 988 1989 1 990 1991 1992p 1993p 1994p
Billions of Sucres/ Year Ending December 31
73 91 142 4 6
1 4 25 48 5 1
33 51 73 21 10 14 76 165 316
165 276
5 23 53
413 735 1 , 190
413 735 1 ,190
646 973 214 494 192 452 22 42
165 276 254 189
23 231
13 14
89 217 32 79
57 138 57 138
399 716 973 1 ,248
1 ,739 3,145 4,166 5,717
1 ,739 3,145 4,166 5,71 7
1 ,510 2,616 3,507 4,513 820 1 ,377 1 ,946 2,676 772 1 ,262 1 ,776 2,376 48 1 1 5 170 300
399 716 973 1 ,248 249 380 380 529
42 1 43 208 60
229 529 659 1 ,204 62 132 212 832
167 397 447 372 167 397 447 372
Government Finance Statistics Yearbook 2002
1989
Summary Table Consolidated Central Government
Total Revenue and Grants (A. I) ..... 23,624 2 Total Revenue (A. II) .......................... 22,601 3 Current Revenue (A.III) ..................... 21 ,325 3.1 Tax (A.IV) ............................................. 13,692 3.2 Nontax (A.V) ........................................ 7,633 4 Capital Revenue (A. VI) ..................... 1 ,276 5 Grants (A. VII) ...................................... 1 ,023 5.1 Curr.(A17.1 +A18.1 + A 1 9. 1 ) ........... 422 5.2 Cap.(A1 7.2+A18.2 + A 1 9.2) ............ 601
6 Total Exp.& Lend-Repay(C.I) .......... 27,750 7 Total Expenditure (C.II) ..................... 23,913 8 Current Expenditure (C.II I) ............... 20,1 16 9 Capital Expenditure (C.IV) ................ 3,797
10 Lending minus Repay(C.V) .............. 3,837
1 1 Overall Deficit/Surplus ( 1 ·6) ............ -4,126
1 2 Financing (D.I o r E.l) ( =-1 1 ) ........... 4,126
13 Abroad (D.III or E. Ill) ......................... -425
14 Domestic (D.II or E.ll) ........ ................ 4,551
Summary Table Budgetary Central Government
Total Revenue and Grants (A. I) ..... 1 7,451
2 Total Revenue (A. II) .......................... 16,428
3 Current Revenue (A. I l l ) ..................... 1 5,202
3.1 Tax (A.IV) ..... .... .. .. .. .............................. 1 0,656 3.2 Nontax (A.V) ........................................ 4,546
4 Capital Revenue (A. VI) ..................... 1 ,226
5 Grants (A. VII) ...................................... 1 ,023
5.1 Curr.(A1 7.1 +A18. 1 + A 1 9. 1 ) ........... 422
5.2 Cap.(A 1 7. 2+A18.2 + A1 9.2) ............ 601
6 Total Exp.& Lend-Repay(C.I) .......... 25,014
7 Total Expenditure (C.II) ..................... 21,177
8 Current Expenditure (C. I l l) ............... 17,431
9 Capital Expenditure (C.IV) ................ 3,746
1 0 Lending minus Repay (C.V) ............. 3,837
1 1 Overall Deficit/Surplus ( 1 -6) ............ -7,563
1 2 Financing (D. I or E . I ) ......................... 4,126
1 3 Abroad (D. Ill or E . I l l) ......................... -425
1 4 Domestic (D.II o r E.ll) ........................ 4,551
Summary Table Central Gov1 - Soc. Security Funds
1 Total Revenue and Grants (A. I) ..... 6,173
2 Total Revenue (A. II) .......................... 6,173
3 Current Revenue (A. I l l ) ..................... 6,123
3.1 Tax (A.IV) ............................................. 3,036
3.2 Nontax (A.V) ........................................ 3,087
4 Capital Revenue (A. VI) ..................... 50
6 Total Exp.& Lend-Repay( C. I) .......... 2,736
7 Total Expenditure (C.II) ..................... 2,736
8 Current Expenditure (C.III) ............... 2,685
9 Capital Expenditure (C.IV) ................ 51
1 1 Overall Deficit/Surplus ( 1 -6) ............ 3,437
Summary Table Central Gov1. Extrabudg. Aceta
1 Total Revenue and Grants (A. I) .....
2 Total Revenue (A. II) .......................... 3 Current Revenue (A.III) .....................
3.2 Nontax (A.V) ........................................
4 Capital Revenue (A. VI) .....................
6 Total Exp.& Lend-Repay( C. I) .......... 7 Total Expenditure (C.II) ............. .. ......
2002 Government Finance Statistics Yearbook
1990 1991
24,863 38,250
23,435 35,430 22,079 33,067 16,091 20,446
5,988 1 2,621
1 ,356 2,363 1 ,428 2,820
442 606
986 2,214
30,357 39,317
26,738 35,499
22,1 1 1 29,414
4,627 6,085 3,619 3,818
-5,494 -1,067
5,494 1 ,067
-670 -1,229
6,164 2,296
1 9,708 31 ,923
18,280 29,103
16,975 26,808
12,679 16,580 4,296 10,228
1 ,305 2,295
1 ,428 2,820
442 606
986 2,214
27,074 35,526
23,455 31 ,708
18,878 25,691
4,577 6,017
3,61 9 3,818
-7,366 -3,603 5,494 1,067
-670 -1 ,229
6,164 2,296
5,155 6,327
5,155 6,327
5,104 6,259
3,412 3,866 1 ,692 2,393
51 68
3,283 3,791
3,283 3,791 3,233 3,723
50 68
1 ,872 2,536
Egypt 469
1992 1993 1994 1995 1 996 1997 1998
Millions of Pounds/ Year Ending June 30
53,015 62,712 70,639 75,710 t71 ,187 74,174
49,678 59,443 67,828 73,654 t69,233 72,782
45,418 54,058 64,590 70,926 t63,193 67,332
30,135 34,479 39,605 43,108 t40,060 42,450
15,283 19,579 24,985 27,818 t23,133 24,882
4,260 5,385 3,238 2,728 t6,040 5,450
3,337 3,269 2,811 2,056 t1 ,954 1 ,392
489 697 561 602 t638 617
2,848 2,572 2,250 1 ,454 t1,316 775
57,846 60,031 70,050 73,882 t75,598 79,352
54,649 56,143 65,382 68,689 t74,400 78,503
37,645 45,594 52,877 55,470 t58,183 59,627
17,004 10,549 12,505 13,219 t16,217 18,876
3,197 3,888 4,668 5,193 t1 , 198 849
-4,831 2,681 589 1 ,828 t-4,41 1 -5,178
4,831 -2,681 -589 -1 ,828 t4,41 1 5,178
-1 ,877 -1 ,362 -2,043 -1 ,768 t-1 ,433 -1 ,607
6,708 -1,319 1 ,454 -60 t5,844 6,785
44,943 52,097 55,408 57,634 63,143 65,778 70,780
41 ,606 48,828 52,597 55,578 61,189 64,386 69,091
37,438 43,684 49,402 52,925 57,708 60,754 63,889
25,706 29,122 33,333 35,951 40,060 42,450 46,035
1 1 ,732 14,562 16,069 16,974 17,648 18,304 17,854
4,168 5,144 3,195 2,653 3,481 3,632 5,202
3,337 3,269 2,811 2,056 1 ,954 1 ,392 1 ,689
489 697 561 602 638 617 604
2,848 2,572 2,250 1 ,454 1 ,316 775 1 ,085
53,099 54,128 62,491 65,083 67,554 70,956 73,371
49,902 50,240 57,823 59,890 66,356 70,107 72,Q48
32,990 39,932 45,361 46,746 51 ,062 52,909 55,827
16,912 10,308 12,462 13,144 1 5,294 17, 198 16,221
3,197 3,888 4,668 5,193 1 , 198 849 1 ,323
-8,156 -2,031 -7,083 -7,449 -4,41 1 -5,178 -2,591
4,831 -2,681 -589 -1 ,828 4,41 1 5,1 78 2,591
-1 ,877 -1 ,362 -2,043 -1 ,768 -1 ,433 -1,607 -1 ,806
6,708 -1,319 1 ,454 -60 5,844 6,785 4,397
8,072 10,615 15,231 18,076 t-8,072 10,615 15,231 18,076 t-7,980 10,374 15,188 18,001 t-
4,429 5,357 6,272 7,157 t-
3,551 5,017 8,916 10,844 t-
92 241 43 75 t-4,747 5,903 7,559 8,799 t-
4,747 5,903 7,559 8,799 t-
4.655 5,662 7,516 8,724 t-92 241 43 75 t-
3,325 4,712 7,672 9,277 t-
t8,044 8,396
t8,044 8,396
t5,485 6,578
t5,485 6,578
t2,559 1 ,818
t8,044 8,396
t8,044 8,396
1 39
Egypt 469
8 9 1 1
Current Expenditure (C. I I I ) . . . . . . . . . . . . . . .
Capital Expenditure (C. IV) ............... .
Overall Deficit/Surplus ( 1 -6) . . .. . . . . . . . .
Table A. Revenue and Grants Consolidated CPntral Government
Total Revenue & Grants( I I+VI I) ... .
II Total Revenue ( I l l+ VI) .................... .
Ill Current Revenue ( IV+ V) ..... . . . . ....... .
IV Tax Revenue . . . . . ................................. .
Tax on lnc.,Profits, Cap.Gains ........ .
1 .1 Individual. . . . . . . . . . . . . . . . . .. . . . ...... . .... . . . ......... .
1 .2 Corporate .. . . . . . . . . ................................... .
1 .3 Other Unalloc. Taxes on Inc . ........ . .
2 Social Security Contributions .. . . . . . . . . .
2.1 Employees .. . . . . . . . . . . . . . . . . . . . . . . . . . . ... . . ......... . .
2.2 Employers .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.3 Self-Employed or Nonemployed .... .
3 Taxes on Payroll & Work Force ..... .
4 Taxes on Property ... . . . . . . . . . . . . .............. .
4.1 Recur. Taxes on lmmov. Prop . . . . . . . .
4.3 Estate, Inheritance & Gift Taxes .. ..
4.4 Taxes-Financ.& Cap. Transact. ...... ..
5 Dom. Taxes on Goods & Serv . .. . . . . .
5.2 Excises ....... . . .................................... . .. . .
6 Taxes-lnternat'l Trade, Transac .. . . . .
6.1 Import Duties . . . . . . . . . . . . . . . . . . . . . . . ............... .
6.2 Export Duties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7 Other Taxes .. . . . . . . ............................. . .
V Nontax Revenue .. . . . . . . . . . . . . . . . ............... .
8 Entrepren. & Property Income ...... ..
9 Adm.Fees,Chges,Nonind.Sales ...... . 1 2 Other Nontax Revenue .......... . ... ..... ..
VI Capital Revenue ................................ .
13 Sales of Fixed Capital Assets ....... . . 14 Sales of Stocks ................................. ..
1 5 Sales of Land & lntang. Assets .... . .
1 6 Cap. Trans!. fr. Nongovt. Sources .
VII Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17 From Abroad .. . . . . . . . . . . . . . . . . . . . . . . . ............. . .
17.1 Current .. . . . . . . . . . ...... ................ . . . . . . . . . . . . . . . . .
17.2 Capital .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . ................... . .
18 From Other Levels of Nat. Govt . . .. .
18.1 Current ........ .. ................. ..... ... ... . . . . ...... .. 18.2 Capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( = C. I I ) .... . . . . . . . . . . . . .
General Public Services .................. ..
2 Defense .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .......... . 3 Public Order & Safety ............ . . . .. . . . . . .. 4 Education . . . . . . . . . . . . . . . . . . . . . . . . . . ................... .
5 Health . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .............. . . .
6 Social Security & Welfare .......... . . ... ..
7 Housing & Commun. Amenities . . . . ..
8 Recr.,Cultr.,Relig.Affrs . . ................... ..
9-13 Econ. Affairs & Services ...... . . ......... . .
9 Fuel & Energy . . . . . ... ........................... . .
10 Agric.,Forestry,Fishing,Hunt. .. . . . . . . . . . . 1 1 Mining, Manufc., & Construct. . . . . . . . . .
1 2 Transportation & Communication . . .
1 3 Oth. Econ. Affairs & Serv . . .. . . . . . . . . . . . . .
1 40
1989
23,624
22,601
21 ,325
13,692 3,395
384 2,455
556
3,036 1 ,221 1 ,81 1
4
1 93 76 19 98
2,531 2,407
2,983 2,981
2
1 ,554
7,633 2,560 1 ,259 3,814
1 ,276 244
2 1 ,030
1 ,023 743 422 321 280
280
23,913 699
3,027 986
3,201 664
2,869 1 ,377 1 ,913
1 ,951 44
1 ,168 46
592 101
1990
24,863
23,435
22,079
16,091 4,245
457 2,983
805
3,412 1 ,244 2,163
5
243 134
1 108
3,004 2,874
3,039 3,037
2
2,148
5,988 2,353 1 , 1 10 2,525
1 ,356 514
5 837
1 ,428 1 ,398
442 956
30
30
26,738 841
3,068 1 ,058 3,744
752 3,446 1 ,799 2,304
2,256 61
1 ,264 52
770 109
1991
38,250
35,430
33,067
20,446 6,407
645 4,829
933
3,866 1 ,402 2,460
4
258 147
2 109
3,519 3,373
3,422 3,422
2,974
12,621 7,041 1 ,283 4,297
2,363 1 ,432
931
2,820 2,721
606
2,1 1 5 99
99
35,499 1 ,405 3,940 1 ,292 4,767
979 3,974 2,207 2,637
2,662 64
1 ,488 55
931 124
1 992 1993 1994 1995 1996 1997 1998
Millions of Pounds/ Year Ending June 30
53,015
49,678
45,418
30,135 9,989
757 7,961 1 ,271
4,429 1 ,660 2,764
5
302 159
4 139
6,439 6,279
4,941 4,941
4,035
1 5,283 8,943 1 ,217 5,123
4,260 2,356
5 1 ,899
3,337 3,211
489 2,722
1 26
126
54,649 1,559 4,506 1 ,523 5,648 1 , 150 4,959 3,087 3,250
3,637 71
2,054 57
1 ,302 153
62,712
59,443
54,058
34,479 1 1 , 1 1 4
886 8,544 1 ,684
5,357 1,951 3,397
9
352 176
169
7,363 7,191
5,428 5,428
4,865
19,579 9,456 1 ,655 8,468
5,385 2,148
1 1 3,226
3,269 3,1 86
697 2,489
83
83
56,143 1 ,879 4,900 2,145 6,921 1 ,370 6,156 3,381 3,925
4,488 144
2,373 77
1 ,686 208
70,639
67,828
64,590
39,605 1 2,004 1 , 136 9,524 1 ,344
6,272 2,279 3,980
13
391 186
12 193
8,255 8,080
6,585 6,585
6,098
24,985 9,199 2,449
1 3,337
3,238 1 ,470
16 1 ,752
2,81 1 2,634
545 2,089
1 77 16
161
65,382 1 ,881 5,333 2,790 8,367 1 ,549 7,824 3,348 4,701
5,428 139
2,825 75
2,217 172
75,710
73,654
70,926
43,108 1 2,134 1 , 146 9,745 1 ,243
7,157 2,586 4,562
9
434 204
21 209
9,529 9,333
7,352 7,352
6,502
27,818 10,722 2,921
1 4, 175
2,728 1 ,381
14 1 ,333
2,056 1 ,709
602 1 , 107
347
347
68,689 1 ,928 6,274 2,857 9,508 1 ,716 9,104 3,012 5,228
6,468 194
3,018 81
2,930 245
t7,121 t923
t-
t71,187
t69,233
t63,193
t40,060 t13,707
t1 ,370 t1 1 ,060
t1 ,277
ttt
t-
t-
t476 t218
t24 t234
t10,667 t10,450
t8,255 t8,255
t-
t6,955
t23,133 t1 1 ,327
t3,251 t8,555
t6,040 t1 ,378
t23 t2,080 t2,559
t1 ,954 t1 ,796
t637 t1 , 159
t158 t1
t157
t74,400 t2,441 t6,948 t3,539
t10,551 t2,073
t329 t3,653 t5,612
t7,082 t285
t3,357 t1 1 5
t3,045 t280
6,718 1 ,678
74,174
72,782
67,332
42,450 14,589 1 ,550
1 1 ,549 1 ,490
537 234
300
1 1 ,562 1 1 ,325
8,460 8,460
7,302
24,882 1 1 ,670 3,463 9,749
5,450 1 ,375
44 2,213 1 ,818
1 ,392 1 ,221
616 605 1 71
1 70
78,503 2,401 7,403 3,780
1 1 ,590 2,583
368 4,161 6,332
8,467 279
4,139 107
3,568 374
Government Finance Statistics Yearbook 2002
1989
14 Other Expenditures .......... . . . . . . ... . . . ... . . . 7,255
of which: Interest Payments ... . . . . . 3,089
Adjustment to Total Expenditure . . . . -29
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay( I I + V) ..... . . . . . 27,750
II Total Expenditure ( I I I + IV) ...... . . ........ 23,913
Ill Current Expenditure .. . . . . . . . . . . . . . . . . . . . . . . . . . 20, 1 1 6
1 Expenditure on Goods & Serv . . . . . . . . 10 ,116
1.1 Wages and Salaries ........................... 5,298
1.3 Other Purch.of Goods & Serv . . ....... 4,818
2 Interest Payments ............... . . . . . . . . .. . . .. . 3,089
3 Subsidies & Oth. Curr. Transf . . . . . . . . . 6,91 1
3.1 Subsidies .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,573
3.3-4 Transf.to Nonpft.lnst.& Houshld . . . . . 4,338
IV Capital Expenditure .. . . . . . . . . ..... . . . . . . . . ..... 3,797
4 Acquis. of Fixed Cap. Assets . . . . . . . . . . 2,947
7 Capital Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 850
7.1 Domestic ..... ................ . . . . . . . . . . . . . ... .. ... ..... 607
7.2 Abroad . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ...... 243
v Lending minus Repayments . . . . . . . . . . . . 3,837
8 Domestic ......................... . . . . . . . . . . ............ 3,837
8.2 To Nonfin. Pub. Ent. .......................... 2,132
8.3-4 To Financial lnst. & Other .......... 1 ,705
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing (1 1 + 11 1) .... .... .. ...................... 4, 126
II Domestic Financing .... . . . . . . . . . . . . . . 4,551
1 From Other General Govt . . . . . . . . . . . . . . . . 292
2 From Monetary Authorities .. . . . . . . . . . . . . . 4,758
3 From Deposit Money Banks ............ -210
4 Other Domestic Financing . . . . . . . . . . . . . . . -289
I l l Financing Abroad ............................... -425
2002 Government Finance Statistics Yearbook
1990 1991
7,530 1 1 ,636
3,760 5,880
-60
30,357 39,3 1 7
26,738 35,499
22, 1 1 1 29,414
1 1 ,299 13,755
6,135 7,198
5,164 6,557
3,760 5,880
7,052 9,779
3,287
4,627 6,085
3,637 4,772
990 1 ,313
664 933
326 380
3,619 3,818
3,619 3,818
3,818
5,494 1 ,067
6,164 2,296
1 ,016 938
5,537 1 ,685
-389 -327
-670 -1 ,229
Egypt 469
1992 1993 1994 1995 1996 1997 1998
Millions of Pounds/ Year Ending June 30
25,330 21 ,053 24,251 22,676 t32,172 31,418
8,788 13,433 16,651 1 4,930 t1 6,032 1 5,455
-75 -90 -82 t-
57,846 60,031 70,050 73,882 t75,598 79,352
54,649 56, 143 65,382 68,689 t74,400 78,503
37,645 45,594 52,877 55,470 t58,183 59,627
16,292 18,172 20,583 23,063 t30,805 32,441
8,471 9,900 1 1 ,212 1 2,640 t1 4,049 1 5,373
7,821 8,272 9,371 10,423 t1 6,756 17,068
8,788 13,433 16,651 1 4,930 t1 6,032 1 5,455
1 2,565 13,989 1 5,643 1 7,477 t1 1 ,346 1 1 ,731
4,470 3,859 3,418 3,639 t4,075 4,379
1 7,004 10,549 t 2,505 13,219 t16,217 18,876
6,042 7,279 1 1 ,132 1 1 ,3 1 4 t12,581 1 4,070
10,962 3,270 1 ,373 1 ,905 t3,636 4,806
10,581 2,892 924 1 ,443 t3,175 4,314
381 378 449 462 t461 492
3,197 3,888 4,668 5,193 t 1 , 1 98 849
3,197 3,888 4,668 5,193 t 1 , 1 98 849
3,197 3,888 4,668 5,193 t1 ,198 849
t-
4,831 -2,681 -589 -1,828 t4,41 1 5,178
6,708 -1 ,31 9 1 ,454 -60 t5,844 6,785
1 ,034 1 ,229 863 1 ,672 t1 ,703 1 ,553
5,799 -3,202 -275 -1,1 1 7 t4,565 3,402
1 ,456 600 t1 ,486 1 ,255
-125 654 -590 -1,21 5 t-1 ,910 575
-1,877 -1 ,362 -2,Q43 -1 ,768 t-1,433 -1 ,607
1 4 1
El Salvador 253
Summary Table Budgetary Central Government
1 Total Revenue and Grants (AI) . . . . .
2 Total Revenue (All) ..... . . . . . . . . . . . . . . . . . . . . . 3 Current Revenus (A. I I I ) . . . . . . . . . . . . . . . . . . . . . 3.1 Tax (A.IV) ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.2 Nontax (AV) ...... . . . . . . . . . ........................ .
Adjustment to Current Revenue .... . 4 Capital Revenue (A. VI) ..... . . . . . .......... . 5 Grants (A VII) .... . . . . . . . . . .. . . . . . . . . . . . ........... .
5.1 Curr.(A1 7. 1 + A 1 8 . 1 +A1 9 . 1 ) .. . . . . . . . . . 5.2 Cap.(A1 7.2 + A1 8.2 + A1 9.2) ........... .
6 Total Exp.& Lend-Repay(C.I) ... . . . . . . . 7 Total Expenditure (C. I I ) . . . . . . . . . ........... . 8 Current Expenditure (C. I I I ) . . . . . . . . . . . . . . . 9 Capital Expenditure (C.IV) .. . . . . . . . . . . . . . .
Adjustment to Total Expenditure ... . 10 Lending minus Repay (C.V) ... .
1 1 Overall Deficit/Surplus ( 1 ·6) ... . . . . . . . . .
1 2 Financing (D.I o r E.l) ( = ·1 1 ) .......... . 13 Abroad (D . I l l or E. I l l ) . . . . . . . . . . . . . . . . . . . . . . . . . 14 Domestic (D. I I or E. I I ) . . . . . . . . . . . . . . . . . . . . . . .
15 Memorandum Item:
Govt Debt End Period (F.I) .. . . . . . . ... . .
Table A. Revenue and Grants Budgetary Central Government
Total Revenue & Grants(I I +VII) ..
I I Total Revenue ( I l l + V I ) ... . . . . . . . . . . . . . . . . . .
I l l Current Revenue ( IV+ V) . . . . . . . . . . . .
IV Tax Revenue .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Tax on lnc .• Profits. Cap.Gains ...... . . .
1 . 1 Individual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 .2 Corporate . . . . . . .................. ........... .......... .
2 Social Security Contributions .......... .
3 Taxes on Payroll & Work Force ..... .
4 Taxes on Property .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.2 Recurrent Taxes on Net Wealth .... . 4.3 Estate. Inheritance & Gift Taxes ... . 4.4 Taxes-Financ.& Cap. Transact .... . . .. .
5 Dam. Taxes on Goods & Serv .. . 5.1 Gen. Sales. Turnover or V.A.T ....... . 5.2 Excises .. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Taxes-lnternat'l Trade. Transac .. . . . . 6.1 Import Duties .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6.2 Export Duties .. . . . . . . . . . . . . . . . . . . . . . . . . . .
7 Other Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .
V Nontax Revenue ..................... . . . . . . . . . . . . 8 Entrepren. & Property Income . 9 Adm.Fees.Chges,Nonind.Sales .... .. . 10 Fines and Forfeits . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . 1 2 Other Nontax Revenue . . . . . . . . . . . . . . . . . . . . .
VI 1 3 1 5 1 6
VII
1 42
Adjustment to Current Revenue .... .
Capital Revenue . . . . . . . . . . . . .................. .. . Sales of Fixed Capital Assets ........ . Sales of Land & lntang. Assets .. . . . Cap.Transf.fr.NongovtSources ...... .
Grants .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1992
5,605.8 5,339.5 5,261 .9 4,915.7
343.6 2.6
77.6 266.3 265.3
1 .0
6,037.9 6,077.9 5,150.7
912.2 15.0
-40.0
-432.1
432.1 80.4
351.7
5.605.8
5,339.5
5,261.9
4,915.7 1 ,072.0
402.5 669.5
331.3 1 74.7 156.6
2,602.1 1 ,939.3
591.2
892.3 855.6
28.5
18.0
343.6 1 78.2 1 1 1 .7 1 1 .7 42.0
2.6
77.6 77.5
.1
266.3
1993
6,819.7 6,550.4 6,548.8 6,071.5
462.6 14.7
1 .6 269.3 269.3
7.475.7 7,753.0 6,156.5 1 , 196.2
400.3 -277.3
-B56.0
656.0 -2.1
658.1
21 .203.0
6,819.7
6,550.4
6,548.8
6,071.5 1 ,274.5
527.1 747.4
266.1 157.4 108.7
3,524.6 2,880.5
578.5
1 ,004.2 991.3
8.6
2.1
462.6 245.8 146.3 25.4 45.1
14.7
1 .6 1 .3 .3
269.3
1994 1995 1996 1997 1998 1999 2000 2001
Millions of Colones through 2000; Millions of Dollars starting 2001 Year Ending December 31
8,957.4 8,654.4 8,519.0 7,609.1
946.5 -36.6 135.4 303.0 303.0
9,517.8 10,264.3 7,937.5 2,605.0 -278.2 -746.5
-560.4
560.4 730.3
-169.9
22.763.7
8,957.4
8,654.4
8,519.0
7,609.1 1 ,823.6
928.0 895.6
317.1 188.2 128.9
4,1 95.5 3.464.5
612.0
1 ,272.3 1 ,270.6
.3
.6
946.5 578.6 262.5 29.5 75.9
-36.6
135.4 128.1
7.3
303.0
10,534.7 10,534.7 10.482.1 10,064.5
576.5 -1 58.9
52.6
10,629.1 1 1 ,376.3 9.486.1 1 ,362.7
527.5 -747.2
-94.4
94.4 -376.1 470.5
23,009.0
10,534.7
1 0,534.7
10,482.1
10.064.5 2,802.0 1 , 195.3 1,606.7
1 16.7 5.6
1 1 1 . 1
5,360.1 4,587.1
661.5
1 ,783.3 1 ,777.2
.4
2.4
576.5 310.6 1 68.4 39.4 58.1
-158.9
52.6 9.3
15.3 28.0
10,633.1 10,527.9 10,321.7 10,599.1
396.7 -B74.1 206.2 105.2
105.2
1 1 ,096.0 12,305.6 10.298.9 2,001 .5
5.2 -1 .209.6
-462.9
462.9 862.8
-399.9
23,948.0
10.633.1
1 0,527.9
10,321.7
10,599.1 3,054.0 1 , 136.4 1.91 7.6
86.1 .7
85.4
6,014.1 5,306.4
630.8
1 .424.6 1 .41 1 .3
20.3
396.7 280.3
89.3 15.8 1 1 .3
-B74.1
206.2 3.5 7.9
1 94.8
1 05.2
t11 ,270.3 t 1 1 .228.0 t1 1 , 195.1 t10,290.8
823.8 80.5 32.9 42.3
42.3
t1 1 ,851.0 t1 2,027.3 t1 0,367.6
2,248.1 -588.4 -176.3
t-580.7
580.7 723.7
-143.0
24,878.3
t1 1 ,270.3
t1 1 ,228.0
t 1 1 , 195.1
t10,290.8 2,91 1 .7 1 ,268.0 1 ,643.7
1 1 9.5 2.1
1 1 7.4
t5,909.2 t5,195.1
632.0
1 ,307.5 1 ,305.2
42.9
823.8 624.4
92.6 38.9 67.9
80.5
32.9 32.9
42.3
12,039.1 1 1 ,963.6 1 1 ,933.4 10,784.0
1 ,217.4 -B8.0 30.2 75.5
75.5
10,23 1 .6 9,532.1 8,383.2 2,1 97.8
-1 .048.9 699.5
1 ,807.5
-1 .807.5 399.8
-2.207.3
26,242.2
12,039.1
1 1 ,963.6
1 1 ,933.4
10,784.0 2,999.1 1 ,327.3 1,671.8
126.1 .4
125.7
6,355.6 5,698.9
571.1
1 ,268.8 1 ,268.1
.7
34.4
1 ,217.4 1 ,040.9
90.4 .1
86.0
-B8.0
30.2 30.2
75.5
12,034.7 12,015.8 12,009.2 1 1 ,723.8
253.2 32.2 6.6
18.9
18.9
10,947.8 1 0,979.5 9,579.3 1 ,377.6
22.6 -31.7
1 ,086.9
-1 .086.9 1 ,509.9
-2,596.8
25,690.8
12,034.7
12.015.8
1 2,009.2
1 1 ,723.8 3,574.4 1 .436.5 2,137.9
1 1 9.6
1 1 9.6
6,328.1 5,795.7
453.2
1 ,315.3 1 ,296.7
386.4
253.2 159.7 86.6
6.9
32.2
6.6 6.6
1 8.9
14,026.0 1 3.493.1 13.486.1 1 2,484.9
1 ,001.2
7.0 532.9 460.9 72.0
1 1 ,318.1 1 1 .452.2 10,262.9 2,023.7 -834.4 -134.1
2,707.9
-2.707.9 -106.4
-2,601.5
26,247.7
14,026.0
13.493.1
13,486.1
12,484.9 3,683.8 1 ,361.6 2,322.2
97.3
97.3
7.428.8 7,003.8
425.0
1 ,230.4 1 ,229.9
44.6
1 ,001.2 149.8 237.6 63.4
550.4
7.0 4.7 2.3
532.9
1 .499.4 1 ,481.3 1 ,481.1 1 ,387.3
93.6 .2 .2
18.1 8.2 9.9
1 ,925.8 1 ,968.6 1,681.9
471.4 -184.7 -42.8
-426.4
426.4 459.2 -32.8
3,792.8
1 ,499.4
1 .481.3
1 .481 .1
1 ,387.3 367.1 170.3 196.8
1 1 .6
1 1 .6
857.9 808.6
49.3
148.8 144.9
1 .9
93.6 26.3 23.5 7.5
36.3
.2
.2
.2
18.1
Government Finance Statistics Yearbook 2002
1 7 From Abroad .......... ............................. . 17.1 Current ................. ............................... .. 17.2 Capital .. . . . . . . . . . . . . . . . . . . . ............................. .
Table B. Expenditure by Function Budgetary Central Government
Total Expenditure ( =C. I I ) ................ . 1 General Public Services .... . . . . . . . . . . . . . . .. 2 Defense ............. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Public Order & Safety ... . . . . . . . . . . . . . . . . . . . .. 4 Education ......................................... . ... . 5 Health ................. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Social Security & Welfare ....... . .. 7 Housing & Commun. Amenities .... . . 8 Recr.,Cultr.,Relig.Affrs . . . . . . . . . . . . . . . . . . . . . ..
9·13 Econ. Affairs & Services ........ . . . . . . .. . . . 9 Fuel & Energy ..... . . . . .......................... . . 10 Agric.,Forestry,Fishing,Hunt. .......... . . 11 Mining, Manufc., & Construct. ....... . . 1 2 Transportation & Communication .. . 1 3 Oth. Econ. Affairs & Serv . . ... . . . . . . . . . .. . 14 Other Expenditures ..... ... .. ........ ... ...... .
II
of which: Interest Payments . . . . . . ..
Adjustment to Total Expenditure ..
Table C. Expenditure and Lending minus Repayments by Economic Type Budgetary Central Government
Tot.Exp.& Lend-Repay( I I + V) . . . . . . . . ..
Total Expenditure ( I I I + IV) . . . . . . . . . . . . . . .
Ill Current Expenditure ... . . . . . . . . . . . . . . . . . 1 Expenditure on Goods & Serv . . .... . . 1.1 Wages and Salaries .. . . . . . . . . . . . . . . . . . . . . . . . . . 1 .3 Other Purch.of Goods & Serv . . . . . . . . . 2 Interest Payments ............................ .. 3 Subsidies & Oth. Curr. Trans! . . . . . . . .. 3.1 Subsidies .... . . . . . . . . . . . . . . . . . . ..... . . . . . . . . . . . . . . . . . . . 3.2 Transf.to Oth.Lev.Nat.Govt . .. . . . . . . . .. 3.3·4 Transf.to Nonpft.lnst.& Houshld . .. .. 3.5 Transfers Abroad . . . . . . . ....................... . .
IV 4 5 6 7 7.1
v 8
Capital Expenditure ................... . . ..... .. Acquis. of Fixed Cap. Assets ... . . . . . .. Purchases of Stocks ...................... .. Purch. of Land & lntang. Assets .. . . . Capital Transfers .... . . . . . . . . . . . . . . . . . . .. Domestic ...... .. .......................... ....... ... . . .
Adjustment to Total Expenditure .. ..
Lending minus Repayments ..... . . . . . .. Domestic .................. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8.1 To Other Levels of Nat. Govt .. . . . . . . .. 8.2 To Nonfin. Pub. Ent. .. . . . . . . . . . . . . . . . . . . . . .. 8.3·4 To Financial Ins!. & Other . . . . . . . . . . . . . . ..
II
2 3 4 5
Table D. Financing by Type of Debt Holder Budgetary Central Government
Financing ( 1 1+ 1 1 1 ) ..... . ........................ . .
Domestic Financing ......................... .. From Other General Govt . . . . . . . . . . . . . . . . From Monetary Authorities ..... . . . . . . . . . . From Deposit Money Banks .......... .. Other Domestic Financing ... . . . . . . . . . . . . Adjustments ............. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1992
266.3
265.3
1 .0
6,077.9
761.9
974.7
445.0
778.2
446.2
205.1
79.8
90.6
1 , 1 78.6
302.2
160.2
4.7
528.7
182.8
1 , 1 02.8
1 ,072.3
15.0
6,037.9
6,077.9
5,1 50.7
3,212.5
2,620.8
591.7
1 ,072.3
865.9
459.4
39.7
330.7
36.1
912.2
369.9
20.1
522.2
522.2
15.0
-40.0
-40.0
-240.7
319.1
-1 18.4
432.1
351.7
126.4
29.4
96.6
99.3
2002 Government Finance Statistics Yearbook
1993
269.3
269.3
7,753.0
962.3
888.1
761.0
1 ,010.6
662.7
338.0
96.8
126.1
1 ,480.2
3.3
260.5
5.2
801.6
409.6
1 ,026.9
1 ,024.1
400.3
7,475.7
7,753.0
6,1 56.5
3,742.0
2,990.6
751.4
1 ,024.1
1 ,390.4
874.9
40.1
439.9
35.5
1 , 1 96.2
425.8
1 1 1 .6
658.8
658.8
400.3
-277.3
-277.3
656.0
658.1
516.7
-166.6
-39.6
347.6
1994 1995 1996 1997 1998 1999
Millions of Colones through 2000; Millions of Dollars starting 2001 Year Ending December 3 1
303.0
303.0
1 0,264.3
1 ,355.7
829.0
1 ,007.5
1 ,351.7
852.8
748.7
799.3
1 1 3.5
2,173.3
935.2
188.5
1 25.8
634.4
289.4
1 ,3 1 1 .0
1 ,131 . 1
-278.2
9,517.8
10,264.3
7,937.5
4,479.8
3,500.5
979.3
1 ,131 . 1
2,326.6
1 , 1 84.9
40.0
1 ,057.5
44.2
2,605.0
497.6
2.8
2,104.6
2,104.6
-278.2
-746.5
-746.5
-13.0
-856.4
1 22.9
560.4
-169.9
-1 48.9
-259.9
238.9
1 1 ,376.3
1 ,779.3
848.9
1 ,438.2
1 ,655.8
1 ,044.2
1 ,078.7
1 48.5
1 25.0
1 ,541.7
1 92.1
7.3
1 ,079.8
262.5
1 , 1 88.5
1 , 1 88.5
527.5
1 0,629.1
1 1 ,376.3
9,486.1
5,444.3
4,269.6
1 , 1 74.7
1 , 1 88.5
2,853.3
1 ,067.5
91.6
1 ,620.3
73.9
1 ,362.7
922.3
1 2.1
428.3
428.3
527.5
-747.2
-747.2
-775.9
28.7
94.4
470.5
467.1
-246.3
-207.0
851.4
-394.7
105.2
105.2
12,305.6
1 ,674.0
843.2
1 ,908.2
2,006.4
1 ,217.7
596.3
670.5
206.1
1 ,831.9
2.1
355.3
7.4
1 ,1 99.8
267.3
1 ,346.1
1 ,346.1
5.2
1 1 ,096.0
1 2,305.6
10,298.9
6,248.1
4,792.3
1 ,455.8
1 ,346.1
2,704.7
1 ,405.6
44.8
1 ,203.6
50.7
2,001.5
1 , 1 77.5
23.4
800.6
800.6
5.2
-1 ,209.6
-1 ,209.6
-1 , 142.6
-67.0
462.9
-399.9
-105.9
-772.8
173.5
746.1
-440.8
42.3
42.3
t1 2,027.3
1 ,639.0
853.2
1 ,964.2
2,361.9
1 ,235.4
654.8
21 9.5
202.8
2,053.8
4.2
263.1
7.3
1 ,487.4
291.8
1 ,431 . 1
1 ,431 . 1
-588.4
t 1 1 ,851.0
t1 2,027.3
t1 0,367.6
6,51 7.6
5,1 87.4
1 ,330.2
1 ,431 . 1
t2,418.9
1 ,509.7
42.8
t818.4
48.0
2,248.1
1 ,634.3
613.8
613.8
-588.4
-176.3
-176.3
-174.7
-1.6
580.7
-1 43.0
-490.0
-551.3
1 60.8
301.7
435.8
75.5
75.5
9,532.1
1 ,263.3
842.8
1 ,959.8
2,1 89.5
550.4
1 78.1
91.0
136.9
2,143.8
3.4
243.8
8.0
1 ,664.6
224.0
1 ,225.4
1 ,219.9
-1 ,048.9
10,231.6
9,532.1
8,383.2
6,251.7
4,688.8
1 ,562.9
1 ,219.9
91 1 .6
863.7
47.9
2,197.8
2,132.7
65.1
65.1
-1 ,048.9
699.5
699.5
698.2
1 .3
-1 ,807.5
-2,207.3
5,808.7
-637.4
-3,1 4 1 .6
-298.7
-3,938.3
18.9
18.9
10,979.5
1 ,419.3
872.9
2,272.3
2,380.4
569.8
299.4
62.8
235.3
1 ,525.2
3.6
169.4
8.7
1 ,072.2
271.3
1 ,3 1 9.5
1 ,319.5
22.6
10,947.8
10,979.5
9,579.3
8,1 67.4
6,053.3
2,1 1 4. 1
1 ,3 1 9.5
92.4
41.7
50.7
1 ,377.6
1 ,241.4
1 36.2
136.2
22.6
-31.7
-31.7
-31.7
-1 ,086.9
-2,596.8
1 ,095.0
-517.0
560.5
358.1
-4,093.4
El Salvador 253
2000
532.9
460.9
72.0
1 1 ,452.2
1 ,613.5
839.3
2,401.8
2,775.0
578.2
163.8
194.4
242.9
2,074.0
3.6
644.9
1 1 .9
1 , 1 22.6
291.0
1 ,403.7
1 ,360.2
-834.4
1 1 ,3 1 8. 1
1 1 ,452.2
10,262.9
8,839.9
6,395.3
2,444.6
1 ,360.2
62.8
12.1
50.7
2,023.7
1 ,459.5
564.2
564.2
-834.4
-134.1
-134.1
-81.1
-51.5
-1.5
-2,707.9
-2,60 1 .5
846.2
-392.5
-834.0
2,108.1
-4,329.3
2001
9.9
9.9
1 ,968.6
250.2
1 30.9
309.6
459.1
217.9
1 1 6.3
149.0
66.0
289.0
.4
48.3
1 .9
193. 1
45.3
165.3
165.3
-1 84.7
1 ,925.8
1 ,968.6
1 ,681.9
1 ,1 1 8.4
806.5
3 1 1 .9
1 65.3
398.2
363.9
26.0
8.3
471.4
188.5
282.9
282.9
-184.7
-42.8
-42.8
-42.7
-.1
426.4
-32.8
-61 .3
-134.9
1 7 1 .0
-7.6
1 43
El Salvador 253
1992 1 993
Ill Financing Abroad ............................... 80.4 -2.1
6 From lnternat'l Develop. Instil. .. ...... 263.8 376.2
7 From Foreign Governments ............. -190.3 -374.9
8 Other Borrowing Abroad ................... 9 Changes in Cash, Deposits, etc . .... 6.9 -3.4
Table E. Financing by Type of Debt Instrument Budgetary Central Government
Financing ( = D. I) ... . . . . . ................ . . . . .... 432.1 656.0
II Domestic Financing ( = D.II) . ...... .. . ... 351.7 658.1
1 Long-term Bonds ................................ 6.3 296.7
2 Short-term Bonds and Bills .............. 96.6 -39.6
3 Long-term Loans n.e.c . ..................... 4 Short-term Loans & Adv. n.e.c . ...... 120.1 220.0
5 Other Domestic Liabilities ................ 99.3 347.6
6 Changes in Cash, Deposits, etc . .... 29.4 -166.6
Ill Financing Abroad ( = D.III) ..... . . . .... ... 80.4 -2.1
7 Long-term Bonds ................................ 9 Long-term Loans n.e.c . .. .. . . ..... . . . ....... 73.5 1 .3
12 Changes in Cash, Deposits, etc . .... 6.9 -3.4
Table F. Outstanding Debt Budgetary Central Government
(at End of Fiscal Year)
Total Debt (1 1 + 11 1 ) ........ ...................... 21 ,203.0
I I Domestic Debt .................................... 8,660.6
I l l Foreign Debt ........................................ 12,542.4
1 44
1994 1995 1996 1997 1998 1999 2000 2001
Millions of Colones through 2000; Millions of Dollars starting 2001 Year Ending December 3 1
730.3 -376.1 862.8 723.7
512.1 -347.9 805.4 716.1
-76.6 37.2 1 33.2
218.0
.2 48.4 20.2 -1 25.6
560.4 94.4 462.9 580.7
-169.9 470.5 -399.9 -1 43.0
-148.9 -246.3 -772.8 -551.3
508.3 -128.5 -405.6
-41.2 22.6 -84.4
851.4 746.1 301.7
238.9 -394.7 -440.8 435.8
-259.9 -207.0 1 73.5 1 60.8
730.3 -376.1 862.8 723.7
218.0
512.1 -424.5 842.6 849.3
.2 48.4 20.2 -125.6
22,763.7 23,009.0 23,948.0 24,878.3
8,524.4 8,1 55.2 7,363.0 7,521.6
14,239.3 14,853.8 16,585.0 1 7,356.7
399.8 1 ,509.9 -106.4 459.2
1 ,082.1 350.9 -535.7 99.6
40.8 -141.7 6.1
1 ,203.2 429.3 353.5
-723.1 97.5
-1 ,807.5 -1 ,086.9 -2,707.9 426.4
-2,207.3 -2,596.8 -2,601.5 -32.8
-637.4 -517.0 -392.5 -1 20.4
5,817.8 1 ,027.3 840.9 36.2
-9.1 67.7 5.3 22.9
-298.7 358.1 2, 108.1 1 7 1 .0
-3,938.3 -4,093.4 -4,329.3 -7.6
-3,141 .6 560.5 -834.0 -134.9
399.8 1 ,509.9 -106.4 459.2
1 ,203.2 429.3 353.5
1 ,1 22.9 209.2 -535.7 105.7
-723.1 97.5
26,242.2 25,690.8 26,247.7 3,792.8
6,836.5 6,535.5 6,1 84.7 81 1 .5
1 9,405.7 19,1 55.3 20,063.0 2,981 .3
Government Finance Statistics Yearbook 2002
Estonia 939
1992 1993 1994 1995 1 996 1 997 1 998 1 999 2000 2001
Millions of Krooni/ Year Ending December 31
Summary Table Consolidated Central Government
1 Total Revenue and Grants (A. I) . . . . . 3,214.7 6,564.0 10,566.8 14,781.3 17,544.8 22,385.5 24,130.5 23,699.9 26,733.0 30,226.4
2 Total Revenue (A. I I ) . . . . . . . . . . . . . . . . . . . . . . . . . . 2,994.8 6,320.3 10,566.8 1 4,649.3 17,544.8 22,360.5 24,006.5 23,397.4 26,474.5 29,602.4
3 Current Revenue (A. i ll) .... . . . .. . . . . . ....... 2,994.8 6,314.7 10,545.3 1 4, 1 34.7 1 7,079.0 21 ,782.6 23,257.5 23,191.8 26,272.9 29,27 1 .7
3.1 Tax (A.IV) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,794.6 6,041.6 10,026.6 12,841.2 1 5,578.6 1 9,592.0 21,91 3.4 21 ,490.1 23,868.9 26,598.7
3.2 Nontax (A.V) ... . . . . . . . . ......... . . . . . . . . . . . . . . . . . . . . 200.2 273.1 518.7 1 ,293.5 1 ,500.4 2,1 90.6 1 ,344.1 1 ,701.7 2,404.0 2,673.0
4 Capital Revenue (A. VI) .. . . . . . . . . . . . . . . . . . . . 5.6 21 .5 514.6 465.8 577.9 749.0 205.6 201.6 330.7
5 Grants (A. VII) ........................ . . . . . . . . . . . . . . 21 9.9 243.7 132.0 25.0 1 24.0 302.5 258.5 624.0
5.1 Curr.(A17 . 1 +A1 8.1 + A 1 9. 1 ) . . . . . . . . . .. 25.0 124.0 302.5 258.5 624.0
5.2 Cap.(A 1 7.2 +A 1 8.2 + A 1 9.2) ... . . . . .....
6 Total Exp.& Lend-Repay(C.I) .. . . . . . . . . 3,051.4 7,022.5 10,150.0 1 5,014.9 1 7,978.5 20,753.1 24, 1 72.8 23,820.8 26,595.6 27,734.4
7 Total Expenditure (C.II) .. . . . . . . . . ... . . . . . . . . 3,024.0 6,088.5 9,590.3 1 4,523.5 17,713.7 20,551.8 24,1 03.3 26,81 5.5 27,373.3 29,236.5
8 Current Expenditure (C. I I I ) ............... 13,569.7 16,1 14.6 1 8,695.8 22,020.3 24,599.2 25,73 1 . 2 27,610.6
9 Capital Expenditure (C.IV) .. . . . . . . . . . . . . . . 953.8 1 ,599.1 1 ,856.0 2,083.0 2,216.3 1 ,642.1 1 ,625.9
10 Lending minus Repay (C.V) . . . . . . . . . . . . . 27.4 934.0 559.7 491.4 264.8 201.3 69.5 -2,994.7 -777.7 -1 ,502.1
1 1 Overall Deficit/Surplus ( 1 -6) .. .. . . . . .... 163.3 -458.5 416.8 -233.6 -433.7 1 ,632.4 -42.3 -1 20.9 1 37.4 2,492.0
1 2 Financing (D.I or E.l) ( = - 1 1 ) . . . . . . ..... -163.3 458.5 -416.8 233.6 433.7 -1 ,632.4 42.3 1 20.9 -137.4 -2,492.0
1 3 Abroad (D. I l l or E . I l l ) ......... . . . . . . . . . . . . . . . . 8.8 383.8 384.4 -658.4 -481.7 -348.8 -50.0 -314.1
1 4 Domestic (D.II o r E. l l) .................... .. . . -1 72.1 -150.2 49.3 -974.0 524.0 469.7 -87.4 -2,177.9
Memorandum Item:
15 Govt. Debt end period (f.i) ............... 3,266.7 3,343.4 3,1 29.0 3,513.9 2,715.6 2,591 . 1
Summary Table Budgetary Central Government
1 Total Revenue and Grants (A. I) . . . . . 2,046.9 4,043.4 6,912.5 1 1 ,250.9 14,575.1 1 5,265.0 15,762.1 1 7,682.5 1 9,687.6
2 Total Revenue (A. I I ) . . . . ...................... 1 ,870.1 3,799.7 6,912.5 1 1 ,250.9 14,550.1 1 5,141 .0 1 5,459.6 1 7,424.0 1 9,063.6
3 Current Revenue (A. Ill) .... . . . . . . . . . . . . . . . . . 1 ,870.1 3,794.1 6,891.0 1 1 ,207.3 1 4,467.2 15,068.8 15,254.0 1 7,222.4 1 8,732.9
3.1 Tax (A.IV) .................... . . . . . . . . . . . . . . . . . . ....... 1 ,696.3 3,636.9 6,588.7 9,925.7 1 2,720.8 1 3,973.9 1 3,706.2 14,886.3 16,128.0
3.2 Nontax (A.V) .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 73.8 1 57.2 302.3 1 ,281.6 1 ,746.4 1 ,094.9 1 ,547.8 2,336.1 2,604.9
4 Capital Revenue (A. VI) ........... . . . . . . ... . 5.6 2 1 .5 43.6 82.9 72.2 205.6 201.6 330.7
5 Grants (A. VII) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..... 1 76.8 243.7 25.0 1 24.0 302.5 258.5 624.0
5.1 Curr.(A 1 7 . 1 + A 1 8. 1 +A1 9 . 1 ) .. . . . . . . . . . 25.0 124.0 302.5 258.5 624.0
6 Total Exp.& Lend-Repay( C. I) . . . . . . . . . . 1 ,613.9 3,091.8 5,490.7 9,775.8 1 1 , 1 53.2 1 3,316.8 1 3,041.5 1 5,591.5 16,240.6
7 Total Expenditure (C. I I) ... . . . . .............. 1 ,586.5 3,063.1 5,448.9 9,517.0 1 1 , 1 05.2 1 3,219.5 16,027.8 16,438.7 1 7,742.7
8 Current Expenditure (C.III) ....... . . ...... 8,034.0 9,339.5 1 1 ,21 5.3 13,831.6 1 4,796.6 16,1 16.8
9 Capital Expenditure (C.IV) . . . . . . . . . . ...... 1 ,483.0 1 ,765.7 2,004.2 2,1 96.2 1 , 642.1 1 ,625.9
1 0 Lending minus Repay (C.V) . . . . . . . . . . . . . 27.4 28.7 41 .8 258.8 48.0 97.3 -2,986.3 -847.2 -1 ,502.1
1 1 Overall Deficit/Surplus ( 1 -6) . . . . . . . . . . . . 433.0 951 .6 1 ,421.8 1 ,475.1 3,42 1 .9 1 ,948.2 2,720.6 2,091.0 3,447.0
1 2 Financing ( D . I o r E . I) .... .... . ................ -20.8 338.4 -1,349.1 282.3 -913.2 -349.4 -1 ,620.4
1 3 Abroad (D. I I I o r E. I l l ) . . . . . . ................... 384.4 -658.4 -481.7 -348.8 -50.0 -314.1
14 Domestic (D. I I or E. l l) ....... . . . . . . . ...... .. . . -20.8 -46.0 -690.7 764.0 -564.4 -299.4 -1 ,306.3
Memorandum Item:
15 Govt. Debt End Period (F . I ) . . . . . . . . . . . . . 3,266.7 3,343.4 3,1 29.0 3,513.9 2,715.6 2,591 . 1
Summary Table Central Govt - Soc. Security Funds
Total Revenue and Grants (A. I) . . . . . 1 ,1 32.4 2,444.6 3,602.7 5,727.6 7,1 1 1 .3 8,065.7 7,824.1 8,985.7 1 0,496.1
2 Total Revenue (A. I I ) .. . . . . . . . . . . . . . . . . . . . . . . . . 1 , 1 17.4 2,444.6 3,602.7 5,727.6 7, 1 1 1 .3 8,065.7 7,824.1 8,985.7 10,496.1
3 Current Revenue (A. I l l ) . . . . . . . . . . . . . . . . . . . . . 1 , 1 17.4 2,444.6 3,602.7 5,727.6 7,1 1 1 .3 8,065.7 7,824.1 8,985.7 10,496.1
3.1 Tax (A.IV) .. . . . . . ... .. ... ....... .. . . . . . . . . . . .. . . . . . . . . . 1 ,091.5 2,384.8 3,417.3 5,652.9 6,867.6 7,937.5 7,783.9 8,982.6 10,470.7
3.2 Nontax (A.V) . . . . . . . . . . . . . . . . . ... . . . . ... .... . . . . . . .. . 25.9 59.8 185.4 74.7 243.7 128.2 40.2 3.1 25.4
5 Grants (A. VII) ... . ................ . . . . . ......... . ... 1 5.0
6 Total Exp.& Lend-Repay(C.I) ........ . . 1 ,421.3 2,983.6 4,063.9 7,510.7 8,673.0 10,166.8 10,372.5 10,552.9 10,878.2
7 Total Expenditure (C.II) . .. . . . . . . . . . . . . . . . . . . 1 ,421.3 2,983.6 4,063.9 7,510.7 8,673.0 10,166.8 1 0,372.5 10,560.1 10,878.2
8 Current Expenditure (C. I I I ) . . . . . . . . . . . . . . . 7,477.8 8,640.1 10,165.8 10,366.6 10,560.1 10,878.2
9 Capital Expenditure (C.IV) .. . . . . . . . . . . . . . . 32.9 32.9 1 .0 5.9
10 Lending minus Repay (C.V) .. . . . . . . . . . . . -7.2
1 1 Overall Deficit/Surplus ( 1 -6) . ... . . . . . . . . -288.9 -539.0 -461.2 -1,783.1 -1,561.7 -2,101 . 1 -2,548.4 -1 ,567.2 -382. 1
12 Financing (D. I or E . l ) . . . . . . . . . . . . . . . ... . . . . . . . -123.3 129.4 -299.3 -226.4 1 ,054.3 1 59.4 -669.8
1 4 Domestic (D. I I or E . I I ) ............... . . . . . . . . . -123.3 129.4 -299.3 -226.4 1 ,054.3 1 59.4 -669.8
Summary Table Central Govt. Extrabudg. Accts
1 Total Revenue and Grants (A. I) ..... 35.4 76.0 51.6 566.3 699.1 799.8 1 1 3.7 64.8 42.7
2 Total Revenue (A. I I) . . . . . . . . . . . . . . . . . . . . . . . . . . 7.3 76.0 51.6 566.3 699.1 799.8 1 1 3.7 64.8 42.7
2002 Government Finance Statistics Yearbook 1 45
Estonia 939
3 Current Revenue (A.III) .................... . 3.1 Tax (A.IV) .... . ................ . . . . . . . . . . . . ........... . 3.2 Nontax (A.V) ......... . . . . . . . . ...................... . 4 Capital Revenue (A. VI) ................ .... . 5 Grants (A. VII) ..................................... . 6 Total Exp.& Lend-Repay( C. I) ......... . 7 Total Expenditure (C. I I) .................... . 8 Current Expenditure (C.III) .............. . 9 Capital Expenditure (C.IV) ......... .. . ... . 10 Lending minus Repay (C.V) ............ . 1 1 Overall Deficit/Surplus ( 1 -6) . . . . . ...... . 1 2 Financing (D. I o r E.l) ........................ . 1 3 Abroad (D. I l l o r E . I l l ) ........................ . 1 4 Domestic (D.II o r E.l l) ....................... .
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants(II + VII) ... .
I I Total Revenue (Il l + VI) .................... .
Ill Current Revenue (IV+ V) ................ .
IV Tax Revenue ...................................... . Tax on lnc.,Profits, Cap.Gains ........ .
1 .1 Individual .............................................. . 1. 2 Corporate ............................................. . 1.3 Other Unalloc. Taxes on Inc . ......... .
2 Social Security Contributions .......... . 2.1 Employees ........................................... . 2.2 Employers ............................... ............ .
3 Taxes on Payroll or Work Force .... .
4 Taxes on Property ............................. . 4.1 Recur. Taxes on lmmov. Prop . ...... . 4.4 Taxes-Financ.& Cap.Transact. ....... .
5 Dam. Taxes on Goods & Serv . ...... . 5.1 Gen. Sales, Turnover or V.A.T ....... . 5.2 Excises ................................................. .
6 6.1
7
v 8 9 10 1 2
V I 1 3 14 15
VII 17
Taxes-lnternat'l Trade, Transac .. . . . . Import Duties ............. ......................... .
Other Taxes ...... .................................. .
Nontax Revenue ................................ . Entrepren. & Property Income ....... . Adm.Fees,Chges,Nonind.Sales ...... . Fines and Forfeits ............................. . Other Nontax Revenue .................... .
Capital Revenue ................................ . Sales of Fixed Capital Assets ........ . Sales of Stocks ........ .......................... . Sales of Land & lntang. Assets ..... .
Grants . . . . . . . . . . . . . . . . . . . . . . . . ........................... .
From Abroad .... . . . . . . . ............................ . 17.1 Current .............. ................................... . 18 From Other Levels of Nat. Govt . . .. .
28
I 1 2 3 4 5
1 46
Memorandum Item:
Grants Received in Kind (Not Included Above) ........ ............... .
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( = C.II) ................ . General Public Services ................... . Defense ................. .............................. . Public Order & Safety ....................... . Education .................... ......................... .
Health ..................... ............................. ..
1992
7.3 6.8
.5
28.1 16.2
16.2
19.2
-19.2
8.8 -28.0
3,214.7
2,994.8
2,994.8
2,794.6
530.0
472.1 57.9
1,091.5
1 ,092.0 896.0
1 82.0
74.3
74.3
6.8
200.2 1 .0
1 74.2
25.0
219.9
43.1
1 76.8
3,024.0 1 89.8
61.1 1 95.2
234.6 407.9
1993
76.0
1 9.9 56.1
947.1
41.8
905.3
-a71.1
6,564.0
6,320.3
6,314.7
6,041.6
1 ,040.7
1,032.3
8.4
2,380.8
10.8 10.8
2,466.8 1 ,993.6
402.7
1 1 9.1
1 1 9.1
23.4
273.1 73.0
79.3 14.4
106.4
5.6 5.6
243.7
243.7
6,088.5 327.4
166.1 434.9 552.2
1 ,099.2
1994
51.6
20.6
31.0
595.4
77.5
517.9 -543.8
1 0,566.8
10,566.8
1 0,545.3
10,026.6
2,227.6 1 ,1 90.4 1,036.6
.6
3,417.3
.3
3,417.0
67.2
12.4 54.8
4,101.5
3,309.0 610.7
1 92.4 1 92.4
20.6
518.7
1 59.4
101 .7
23.2 234.4
21.5 21.5
9,590.3 727.5
300.9 799.3 847.5
1 ,619.2
1995 1996 1997 1998 1999 2000 2001
Millions of Krooni/ Year Ending December 3 1
14,781.3
1 4,649.3
14,134.7
1 2,841.2 2,771.4
1,721.7 1 ,049.7
4,398.1
4,398.1
44.4 44.4
5,566.7
4,1 12.5 1 , 1 37.4
60.6
60.6
1 ,293.5 776.5
466.2 50.8
514.6
3.2
45.3 466. 1
1 32.0 1 32.0
1 4,523.5 973.3 488.1
1 ,264.4 1 ,556.6 2,383.2
144.1
144.1
422.2
692.0 686.0
602.8
83.2 6.0
-125.7
-34.1
-34.1
1 7,544.8
1 7,544.8
17,079.0
1 5,578.6 2,840.5
1 ,949.5 891.0
5,652.9
5,652.9
7,084.7
5,266.5 1 ,734.8
.5
.5
1 ,500.4
256.5
754.3 46.6
443.0
465.8
43.6 1 .9
420.3
1 7,713.7 1,141.2
845.5 1 ,503.2 1 ,808.5 2,944.2
204.1 3.6
200.5
495.0
926.9 773.6
71 6.2 57.4
1 53.3 -227.8
16.0
16.0
22,385.5
22,360.5
21 ,782.6
19,592.0 3,544.1
2,315.7 1 ,228.4
6,867.6
6,867.6
9,1 79.6
6,686.2 2,400.9
.7
.7
2,190.6 682.0
741.9
47.5 719.2
577.9
82.9 26.3
468.7
25.0
25.0 25.0
279.9
20,551 .8 1 , 1 83.2
944.5 1 ,81 1 .1 2,087.1 3,232.0
1 23.0
2.0 121 .0
676.8
689.2 71 7.0
639.2 77.8
-27.8 1 1 0.6
-13.6
-13.6
24,1 30.5
24,006.5
23,257.5
21,91 3.4
4,675.7 2,761 .6 1,914.1
7,937.5
7,937.5
9,300.1 6,41 3.4
2,789.2
.1
.1
1 ,344.1
457.2
696.8 108.1
82.0
749.0
72.1
.1 676.8
124.0 124.0 124.0
540.0
24,1 03.3 1 , 1 91.6
969.4
1 ,769.3 2,066.5 3,948.6
1 1 3.7
1 1 3.7
406.8
415.2 401.0
14.2 -a.4
-293.1
-20.2
-20.2
23,699.9
23,397.4
23,191.8
21 ,490.1
4,506.0
2,870.9 1 ,635.1
7,783.9
7,783.9
9,200.2 6,416.6 2,686.5
1,701.7 351.5
769.6
102.6 478.0
205.6 63.3
1 .2 141 .1
302.5 302.5
302.5
907.5
26,815.5 1 ,776.4
1 ,084.3 1 ,986.1 2,520.8 4,473.6
64.8
64.8
451.2
374.5
374.5
76.7
-386.4 52.6
52.6
26,733.0
26,474.5
26,272.9
23,868.9 3,777.7
2,923.2 854.5
8,982.6
8,982.6
1 1 ,073.3 8,153.0
2,819.2
35.3 35.3
2,404.0
670.0
1,041.6 103.1 589.3
201.6 52.3
.1
149.2
258.5 258.5
258.5
775.4
27,373.3 1 ,972.9 1 ,389.1 1 ,954.9 2,803.8 4,505.0
42.7
42.7
615.6 615.6
615.6
-572.9 -201 .8
-201.8
30,226.4
29,602.4
29,271.7
26,598.7
3,905.3 3,157.0
748.3
10,470.7
10,470.7
12,182.7 8,639.3
3,434.1
40.0 40.0
2,673.0 909.9
1 ,047.3
1 1 2.5 603.3
330.7
162.1 .1
168.5
624.0
624.0 624.0
1 , 1 02.7
29,236.5
2,272.4 1 ,450.1 2,095.2 2,136.9 4,762.8
Government Finance Statistics Yearbook 2002
6 Social Security & Welfare ........ . ....... . 7 Housing & Commun. Amenities ..... . 8 Recr.,Cultr.,Relig.Affrs . . . . . . ................ .
9·13 Econ. Affairs & Services .................. . 9 Fuel & Energy ............. ....................... . 10 Agric.,Forestry,Fishing,Hunt. ........... . 1 1 Mining, Manufc.& Construct... . . . . . .... . 12 Transportation & Communication .. . 1 3 Oth. Econ. Affairs & Serv . ............... . 14 Other Expenditures ........ ................... .
I I
of which: Interest Payments .. . . . . . .
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay(II + V) ......... .
Total Expenditure (II I + IV) ............... .
Ill Current Expenditure .......................... . Expenditure on Goods & Serv . ...... .
1.1 Wages and Salaries .......................... . 1.2 Employer Contributions .................... . 1.3 Other Purch.of Goods & Serv . . ...... . 2 Interest Payments ............................. . 3 Subsidies & Oth. Curr. Transf . ....... . 3.1 Subsidies ..................................... ........ . 3.2 Transf.to Oth.Lev.Nat.Govt . . ........... . 3.3·4 Transf.to Nonpft.lnst.& Houshld . . .. . 3.5 Transfers Abroad .......... . . . . ......... . ... . . . . .
Adjustment to Current Expenditure
IV Capital Expenditure ........................... . 4 Acquis. of Fixed Cap. Assets ......... . 7 Capital Transfers ............................... . 7.1 Domestic ................................... . . . . . . . . . . . . 7.1.1 To Other Levels of Nat. Govt ......... .
V Lending minus Repayments ........... . 8 Domestic ............................ . . . . . . . . . ......... . 8.1 To Other Levels of Nat. Govt . . . ...... . 8.2 To Nonfin. Pub. Ent. ......................... . 8.3·4 To Financial Ins!. & Other ............... .
I I 1 3 4
Ill 6 8 9
II 1
6
Ill 9 12
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing (11 + 111) ............ . . . . . . . . .. . ........ .
Domestic Financing .......................... . From Other General Govt . .............. . From Deposit Money Banks ........... . Other Domestic Financing .............. .
Financing Abroad .............................. . From Internal' I Develop. Instil. ....... . Other Borrowing Abroad . . . . . . . . . ......... . Changes in Cash, Deposits, etc . . . . .
Table E. Financing by Type of Debt Instrument Consolidated Central Government
Financing ( = D.I) ............................... .
Domestic Financing ( = D.Ii) ............ . Long-term Bonds ............................... . Changes in Cash, Deposits,etc ...... .
Financing Abroad ( = D. Ii i) .............. . Long-term Loans n.e.c . . .................. .. Changes in Cash, Deposits, etc . .. . .
1992
1 ,013.4 28.0
1 1 2.5
364.5 8.8
200.2
146.2 9.3
417.0
3,051.4
3,024.0
27.4 27.4
27.4
-163.3
-172.1
-172.2 .1
8.8
8.8
-163.3
-172.1
-172.1
8.8 8.8
2002 Government Finance Statistics Yearbook
1 993
2,069.6 61.3
160.4
686.5
285.0
346.0 55.5
530.9
7,022.5
6,088.5
934.0 934.0
458.5
458.5
1994
2,877.5 374.4 316.3
939.2
151.2
679.8 108.2 788.5
10,150.0
9,590.3
559.7 559.7
-416.8
-416.8
1 995 1996 1997 1998
Millions of Krooni/ Year Ending December 31
3,663.0 225.2 507.1
2,316.8 23.0
1 ,002.7
943.0 348.1
1 , 145.8 88.3
15,014.9
14,523.5
13,569.7 7,300.4
88.3 6,181.0
761.2 719.4
4,666.3 34.1
953.8 764.5 1 89.3 189.3 158.5
491.4 491.4
233.6
-150.2
-150.2
383.8 87.5
296.3
233.6
-150.2
-150.2
383.8 383.8
5,743.4 50.8
841.2
2,153.7 14.7
859.4 14.0
1 ,106.3 159.3 682.0 208.1
1 7,978.5
17,713.7
16,1 14.6 7,754.7 2,317.1
15.3 5,422.3
208.1 8,151.8
458.5 762.1
6,875.1 56.1
1 ,599.1 1 ,393.8
205.3 205.3 146.9
264.8 264.8 153.5 -23.2 134.5
433.7
49.3 -29.2 78.5
384.4 230.9 153.5
433.7
49.3
49.3
384.4 384.4
6,581.5 82.9
899.8
2,300.9 8.5
885.9 37.9
1 , 1 73.1 195.5
1 ,428.8 21 1 .6
20,753.1
20,551.8
18,695.8 8,745.5 2,569.4
18.5 6,157.6
21 1 .6 9,738.7
1 89.4 1 ,1 31 . 1 8,344.1
74.1
1 ,856.0 1 ,520.5
335.5 335.5 198.4
201.3 201.3
74.4 -173.9 300.8
-1 ,632.4
-974.0 -5.2
-968.8
-658.4 43.3
-701 .7
-1,632.4
-974.0
-974.0
-658.4 43.3
-701.7
7,384.9 10.0
1 ,061.0
3,069.0 1 .7
1 ,442.5
1 ,444.2 180.6
2,633.0 225.5
24,172.8
24,103.3
22,020.3 1 0,372.6 2,749.6
73.1 7,549.9
225.5 1 1 ,422.2
693.0 1 ,432.1 9,249.1
48.0
2,083.0 1 ,620.2
462.8 462.8 293.2
69.5 69.5 1 1 .2
1 1 5.7 -57.4
42.3
524.0
524.0
-481.7 81.6
-563.3
42.3
524.0 -1 19.6 643.6
-481.7 81.6
-563.3
1999
8,701.9 13.0
965.1
2,939.4 10.7
854.8
1 ,774.8 299.1
2,354.9 189.0
23,820.8
26,815.5
24,599.2 1 1 ,924.9 3,427.7
8,497.2 189.0
12,485.3 689.7
1 ,430.7 10,333.4
31.5
2,216.3 1 ,583.5
632.8 632.8 469.8
-2,994.7 -2,994.7
43.4 75.3
-3,1 1 3.4
1 20.9
469.7
469.7
-348.8 82.1
-430.9
120.9
469.7 -122.0 591.7
-348.8 82.1
-430.9
Estonia 939
2000
8,600.3 65.8
1 , 106.8
2,824.8 9.9
723.9
1 ,762.0 329.0
2,149.9 166.8
26,595.6
27,373.3
25,731.2 12,218.6 3,605.3
8,613.3 166.8
13,345.8 681.5
1 ,470.0 1 1 , 155.7
38.6
1 ,642.1 1 ,395.4
246.7 246.7 234.0
-777.7 -777.7 -257.7 -21.8
-498.2
-137.4
-67.4
-50.0 -519.6
469.6
-137.4
-67.4 -128.8
41.4
-50.0 -519.6 469.6
2001
9,187.7
1 , 156.6
2,766.3 10.6
743.7
1 ,640.1 371.9
3,408.5 166.7
27,734.4
29,236.5
27,610.6 1 1 ,595.0 2,765.8
8,829.2 1 66.7
15,848.9 805.0
3,221.8 1 1 ,782.2
39.9
1 ,625.9 1 ,379.8
246.1 246.1 1 90.9
-1 ,502.1 -1 ,502.1
-53.1 -174.2
-1,274.8
-2,492.0
-2,177.9
-2,177.9
-314.1 -149.8
-164.3
-2,492.0
-2,177.9 -30.0
-2,147.9
-314.1 -149.8 -164.3
1 47
Estonia 939
II Ill
II Ill IV
1.1
4
5 3,6,7 v 8 9,10 12 VI VII 18
2
3
4 5 6 7
8 9 10 1 2 1 3 1 4
I II Ill
1 .1-2 1 .3 2 3 3.2
IV 4,5,6 7 v
5.1 1
II
2,3 4,5 Ill
1 48
Table F. Outstanding Debt Budgetary Central Government
(at End of Fiscal Year)
Total Debt ( 1 1 + 111) ..... . . . . . . . . . . . . . . . . . . . . . . . . .
Domestic Debt ........ . .............. . . . . . . . ... . . . Foreign Debt ............... . . .......... . . . . . . . . .... .
Table L. Local Governments
A. Revenue and Grants Total Revenue & Grants(I I +VII) ... . Total Revenue (I l l + VI) . . . . . . . . . . . . . . . . . . . . Current Revenue (IV+ V) ... . . . . . . . . . . . . . . Tax Revenue ( 1 -7 ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Tax on Inc., Profits,Cap.Gains .... . . . . . Individual ..... . . . . . . . . . . . . . . ........................... . Taxes on Property ............................. . Dom. Taxes on Goods & Serv . ...... . Other Taxes ......................... . . . . . . . . . . . . . . . . Nontax Revenue (8- 1 2) . . . . . . . . . . . . . . . . . . . .
Entrepren. & Property Income ..... . . . Fees, Sales, Fines .. . . . . . . . . . . . . . . . . . . . ...... .. Other Nontax Revenue .................... . Capital Revenue ................... . ............ . Grants ... ...... . .................. . . . . . . . . ............. . . . From Other Levels of Nat. Govt . .. . .
B. Expenditure by Function Total Expenditure ( =C. I I ) . . . . . . ... . . . . . . . . General Public Services ................... . Defense ................. . ....... . ......... ........ ... . . Public Order and Safety .......... . . .. . . . . . . Education ..... . . . . . ................. . . . . .. . . . . . . ...... . Health . . . . . . . . .. . . ....... . . ... ............ ............... . Social Security & Welfare ................ . Housing & Commun. Amenities ..... . Recr.,Cultr. ,Reiig.Affrs . . ....... ..... . . ...... . Fuel and Energy ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Agricult.,Forestry,Fish.,Hunt. .. . . . . . . . . . . Transportation & Communication .. . Oth. Econ. Affairs & Serv . . ........ . . . . . . . Other Expenditures ............... ... . .. .... .. .
C. Expenditure and Lending minus Repayments by Economic Type Tot.Exp.& Lend-Repay.(II +V) ....... . . Total Expenditure (I I I + IV) ............... . Current Expenditure ( 1 -3) ...... . . . . . . . . . . . Expenditure on Goods & Serv . . ..... . Wages & Sal.& Emplr.Contrib . .... .. . . Other Purch.of Goods & Serv . ....... . Interest Payments ... . . . . . . . . ................. .. Subsidies & Other Curr. Trans! . ..... . Trans!. to Oth.Lev.Nat.Govt .......... .. . Adjustment to Current Expenditure Capital Expenditure (4-7) . . . . . . . . . . . . . . . . . Stocks, Land, Fixed Cap. Assets .. . Capital Transfers .................... ....... . . . . . Lending minus Repayments ........ . . . .
DEFICIT /SURPLUS (A. I-C. I) . . . . . . . . . . .
D. Financing by Type of Debt Holder Financing (II + I l l ) ...................... . . . . . . . .. . Domestic Financing ( 1 -4 ) . . . . . . . . . . . . . . . . .
From Other General Govt . . ............. . From Mon.Auth. & Dep.Mon.Bks ... . Other Domestic Financing .............. . Financing Abroad ............................. ..
1992
+1 ,544.3
+1 , 151 .5
+ 1 , 1 5 1 . 1
+ 1 , 1 13.6
t1 , 104.3
+856.9
t.3
t9.0
t+37.5
t
t37.5
t
t.4
+392.8
t392.8
+1,462.6
+95.4
t
+30.6
+537.6
t13.8
+32.1
+327.1
t67.6
t
+6.2
t96.1
t1 3.0
t243.1
t1 ,462.6
t1 ,462.6
t-
t81.7
t-8 1 .7
t-8 1 .7
t
t-8 1 .7
t
t-
1993
2,667.1
2,024.6
2,024.4
1 ,866.4
1,837.1
1 ,832.3
16.8
12.5
1 58.0
64.0
94.0
.2
642.5
642.5
2,603.4
1 99.1
.2
65.7
777.0
109.0
193.9
606.4
1 5 1 .9
2.1
1 54.3
40.2
303.6
2,603.4
2,603.4
63.7
-83.7
-83.7
7.0
-70.7
1994
+2,351 .1
+1 ,688.4
+1 ,687.9
t1 ,509.1
t1,393.8
+1 ,393.8
t1 06.2
t9.1
t-
t1 78.8
t20.9
t82.9
t75.0
t.5
t662.7
t662.7
t2,354.2
t313.2
t.2
+12.8
t1 , 106.5
t22.6
t70.3
t16.8
+1 80.3
t6.5
+4.0
+106.2
t452.8
t62.0
t2,354.2
t2,354.2
t-
t-3.1
t3.1
t3.1
t7.3
+30.9
t-35.1
t-
1995 1996 1997 1998 1999 2000 2001
Millions of Krooni/ Year Ending December 31
3,1 1 1 .1
2,233.2
2, 1 90.6
1 ,976.2
1,865.1
1 ,865.1
104.5
2.9
3.7
214.4
187.2
27.2
42.6
877.9
877.9
3,386.3
430.1
.6
21.6
1 ,498.5
37.3
1 1 6.8
587.8
270.9
30.6
14.6
1 2 1 . 1
256.4
3,386.3
3,386.3
2,491.4
2,306.5
1 , 1 66.1
1 , 1 40.4
184.9
1 5.2
894.9
-275.2
251.8
3,266.7
682.1
2,584.6
+4,078.3
+3,168.9
+3,085.5
+2,667.0
t2,404.2
t2,404.2
t242.3
t20.5
t
t418.5
+312.5
+94.4
+1 1 .6
t83.4
+909.4
+909.0
+4,731 .9
+560.5
+.6
+25.9
+1 ,966.6
+77.9
t1 98.4
t920.7
t403.0
t71.0
t 1 .8
+1 5 1 .9
t89.0
+264.6
t4,715.3
+4,731 .9
+3,436.4
+3,043.3
+1 ,528.9
+1,514.4
t43.3
t349.8
t
t
+ 1 ,295.6
+1,251.6
+44.0
+-16.6
t-837.0
t637.0
+637.0
+182.7
t-20.0
t474.3
t-
3,343.4
572.5
2,770.9
5,381.5
4,050.7
3,892.8
3,246.0
2,924.3
2,924.3
296.4
24.9
.4
646.8
51 9.4
1 1 1 .4
1 6.0
1 57.9
1 ,330.8
1 ,329.5
5,54 1 .2
629.1
1.0
26.3
2,163.7
75.4
573.0
768.7
481.3
1 43.7
3.7
21 1 .3
1 1 1 .1
352.9
5,524.1
5,541.2
4,389.0
3,402.7
1 ,769.3
1 ,633.4
89.0
897.3
1 , 1 52.2
1 , 121.0
31 .2
-17.1
-142.6
1 42.6
1 42.6
79.6
56.3
6.7
3,1 29.0
413.4
2,715.6
6,25 1 .6
4,63 1 .3
4,445.8
3,833.5
3,477.5
3,477.5
326.8
28.5
.7
612.3
447.4
51 . 1
1 1 3.8
185.5
1 ,620.3
1 ,617.7
6,429.0
723.9
.9
23.6
2,564.7
108.7
738.6
850.2
673.2
1 1 7.7
3.9
254.4
144.2
225.0
6,410.9
6,429.0
4,985.9
3,867.7
1,961.3
1 ,906.4
1 49.3
968.9
1 ,443.1
1,404.1
39.0
-18.1
-159.3
159.3
159.3
1 1 .2
-33.1
181 .2
3,513.9
338.8
3,175.1
6,596.6
4,751.0
4,599.9
4,036.5
3,660.9
3,660.9
347.0
28.6
563.4
214.9
303.0
45.5
151 . 1
1 ,845.6
1 ,844.2
6,978.0
755.8
.6
22.0
2,749.0
104.8
739.5
1 ,094.0
752.3
1 1 1 .7
3.8
325.2
1 47.3
172.0
6,941.4
6,978.0
5,364.1
4,240.3
2,189.7
2,050.6
149.1
974.7
1,61 3.9
1,543.5
70.4
-36.6
-344.8
344.8
344.8
43.4
252.5
48.9
2,715.6
210.0
2,505.6
6,666.9
4,954.2
4,687.6
4, 1 1 6.0
3,671.2
3,671.2
4 1 1 .4
33.4
571.6
209.7
337.4
24.5
268.6
1 ,712.7
1 ,704.0
6,932.3
778.0
.8
21.4
2,698.5
101 .2
734.8
1 ,058.4
793.2
1 1 5.0
2.7
31 1.5
98.0
218.8
6,666.2
6,932.3
5,604.1
4,439.6
2,290.4
2,149.2
1 70.3
994.2
1 ,328.2
1,235.5
92.7
-266. 1
.7
-.7
-199.7
-257.7
586.9
-528.9
199.0
2,591.1
180.0
2,41 1 . 1
9,063.6
5,695.6
5,192.2
4,414.8
3,942.1
3,942.1
434.9
37.8
777.4
356.0
386.3
35.1
503.4
3,368.0
3,362.5
9,656.3
884.4
1 .2
94.0
4,382.7
134.4
882.8
1 ,443.7
1 ,002.1
129.0
2.4
338.1
145.0
216.5
8,928.4
9,656.3
7,775.6
6,309.3
3,771.6
2,537.7
137.5
1 ,328.8
1 ,880.7
1 ,809.8
70.9
-727.9
135.2
-135.2
-134.3
-48.1
99.3
-185.5
-.9
Government Finance Statistics Yearbook 2002
1992
E. Financing by Type of Debt Instrument Financing ( = D.l) ................................ t-81.7
II Domestic Financing ( = D.I I) ...... . . . .. .. t-81.7 1,2 Domestic Bonds & Bills .................... t-3,4,5 Other Domestic Liabilities ................ t2.2 6 Changes in Cash,Deposits, etc .. . . . . . t-83.9 I l l Financing Abroad ( = D.II I) ........... . . . . t-
F. Outstanding Debt (at End of Fiscal Year) Total Debt ( 1 1 + 111) ..............................
II Domestic Debt .. . . . . . . ............................ Ill Foreign Debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2002 Government Finance Statistics Yearbook
1 993 1994
-63.7 t3.1 -63.7 t3.1
4.3
t-
Estonia 939
1995 1996 1 997 1998 1999 2000 2001
Millions of Krooni/ Year Ending December 3 1
t637.0 142.6 159.3 344.8 -.7 -1 35.2
t637.0 1 42.6 159.3 344.8 -1 99.7 -134.3
t474.3 -18.8 185.4 74.5 -299.5 -121.3
251.8 257.9 1 1 6.8 36.0 250.0 -259.1 335.5
t-95.2 44.6 -62.1 20.3 358.9 -348.5
t- 1 99.0 -.9
t1 ,087.0 1 , 185.0 1 ,384.1 1 ,708.6 1 ,579.0 2,015.3
t1 ,087.0 1 , 185.0 1 ,384.1 1 ,708.6 1 ,380.0 1 ,817.2
t- 199.0 198.1
1 49
Ethiopia 644
Summary Table Budgetary Central Government
Total Revenue and Grants (A. I) .... . 2 Total Revenue (A. I I ) ......................... . 3 Current Revenue (A.III) .................... .
3.1 Tax (A.IV) ............................................ . 3.2 Nontax (A.V) ................... ...... .............. .
4 Capital Revenue (A. VI) ........ . . . . . . . . . . . . . 5 Grants (A. VII) ...................... .............. .. 5.1 Curr.(A1 7.1 +A1 8. 1 + A1 9. 1 ) . . . . . . . . . . . 5.2 Cap.(A1 7.2 +A1 8.2 +A19.2) . . . . . . . . . . . .
6 Total Exp.& Lend-Repay(C.I) . . . . . . . . . . 7 Total Expenditure (C.II) .................... . 8 Current Expenditure (C.II I) ............. . . 9 Capital Expenditure (C.IV) .............. ..
Adjustment to Total Expenditure .. .. 1 0 Lending minus Repay (C.V) ............ .
1 1 Overall Deficit/Surplus ( 1 -6) . . . . . . . . . . . . 12 Financing (D.I or E. l) ( = · 1 1 ) . . . . . . . . . . . 13 Abroad (D. Ill or E. I l l) ....................... . .
14 Domestic (D.II or E.ll) . . . . . . . . . . . . ... .. . . . . . ..
Memorandum Item:
15 Govt. Debt End Period (F.I) ............ .
Table A. Revenue and Grants Budgetary Central Government
Total Revenue & Grants(II +VII) . . ..
II Total Revenue ( I l l+ VI) ................... ..
Ill Current Revenue (IV+ V) ............... ..
IV Tax Revenue . . . . ................................. .. Tax on lnc.,Profits, Cap.Gains . . . . . . . . .
1.1 Individual .............................................. . 1.2 Corporate .............. .............................. . . 1.3 Other Unalloc. Taxes on Inc . ........ . .
2 Social Security Contributions ......... ..
3 Taxes on Payroll & Work Force .... ..
4 Taxes on Property ............................. . 4.1 Recur. Taxes on lmmov. Prop . . ..... . 4.4 Taxes-Financ.& Cap. Transact. . ..... . .
5 Dom. Taxes on Goods & Serv ... . . . . . 5.1 Gen. Sales, Turnover or V.A.T.. . . . . ..
5.2 Excises ................................................. .
6 Taxes-lnternat'l Trade, Transac .... .. 6.1 Import Duties ............................ .......... . 6.2 Export Duties .... .................................. .
7 Other Taxes ....................................... ..
V Nontax Revenue .............. .................. . 8 Entrepren. & Property Income ...... . .
9 Adm.Fees,Chges,Nonind.Sales ...... . 10 Fines and Forfeits ............................. . 1 1 Contr.to Gov.Emp.Pens.& Welf.Fd. 1 2 Other Nontax Revenue ................... ..
VI Capital Revenue .................... . . . . . . . . . . . . . 13 Sales of Fixed Capital Assets ........ .
VII Grants ...................... . . . . . . . . . . . . . . . . .. . . . . . . . . . . . .
17 From Abroad ...................................... . . 17.1 Current ................................................. .
Memorandum Item:
28 Grants Received in Kind (Not Included Above) ....................... .
1 50
1990
3,1 70.7
3,103.9
3,091.3
2,177.3
914.0
12.6
66.8
4,909.8
4,832.3
4,378.8
788.1
-334.6
77.5
-1,739.1
1 ,739.1
495.9
1 ,243.2
12,186.2
3,1 70.7
3,103.9
3,091.3
2,177.3
889.9
280.9
553.4
55.6
36.6
34.6
2.0
765.9
224.2
533.9
452.5
391.3
61.2
32.4
914.0
627.4
64.4
3.2
61.5
157.5
12.6
12.6
66.8
66.8
334.6
1991
2,784.2
2,680.0
2,669.8
2,076.5
593.3
10.2
1 04.2
4,468.7
4,42 1 . 1
4,053.5
726.7
-359.1
47.6
-1 ,684.5
1 ,684.5
420.8
1 ,263.7
14,182.0
2,784.2
2,680.0
2,669.8
2,076.5
798.0
267.7
449.8
80.5
33.8
33.5
.3
735.1
696.6
465.6
443.2
22.4
44.0
593.3
350.5
66.6
4.3
64.2
107.7
10.2
10.2
104.2
104.2
359.1
1992
2,314.4
2,191.9
2,1 83.8
1 ,647.0
536.8
8.1
1 22.5
3,768.8
3,708.1
3,768.0
360.6
-420.5
60.7
-1 ,454.4
1 ,454.4
299.2
1 , 1 55.2
13,051.0
2,314.4
2,191.9
2,183.8
1 ,647.0
660.0
269.0
386.7
4.3
3.6
3.6
520.0
476.6
426.0
4 1 0.8
1 5.2
37.4
536.8
351.1
56.1
2.4
47.8
79.4
8.1
8.1
122.5
122.5
420.5
1993 1994 1995 1996 1997 1998 1999
Millions of Birr/ Year Ending July 7
3,425.9
3,1 60.4
3,1 50.7
2,230.1
920.6
9.7
265.5
265.5
4,988.0
4,840.6
4,145.4
895.8
-200.6
147.4
-1 ,562.1
1 ,562.1
720.6
841.5
27,645.6
3,425.9
3,160.4
3,1 50.7
2,230.1
693.6
277.0
366.5
50.1
44.0
44.0
709.1
660.6
727.7
703.5
24.2
55.7
920.6
444.4
86.1
1 .7
64.4
324.0
9.7
9.7
265.5
265.5
265.5
200.6
4,666.0
3,909.3
3,879.8
3,076.4
803.4
29.5
756.7
756.7
6,804.3
6,744.8
5,1 96.4
1 ,778.9
-230.5
59.5
-2, 1 38.3
2,138.3
1 ,689.9
448.4
37,063.1
4,666.0
3,909.3
3,879.8
3,076.4
899.6
283.7
557.7
58.2
45.6
45.6
771.8
436.3
274.3
1 ,268.0
987.9
46.6
91.4
803.4
506.6
1 1 4.2
4.6
67.4
1 1 0.6
29.5
29.5
756.7
756.7
756.7
230.5
6,581.4
5,912.7
5,787.1
4,039.8
1 ,747.3
125.6
668.7
668.7
8,1 1 1 .4
8,067.2
6,128.1
2,402.6
-463.5
44.2
-1 ,530.0
1 ,530.0
1 ,245.9
284.1
39,599.8
6,581.4
5,912.7
5,787.1
4,039.8
1 ,253.6
307.7
851.4
94.5
58.3
58.1
.2
858.9
403.5
367.6
1 ,758.0
1 , 1 79.9
210.5
1 1 1 .0
1 ,747.3
1 ,371.2
173.9
9.1
75.7
1 1 7.4
125.6
125.6
668.7
668.7
668.7
463.5
7,633.9
6,822.6
6,788.4
4,835.1
1 ,953.3
34.2
81 1 .3
81 1 .3
9,765.1
8,521.0
6,253.0
2,553.5
-285.5
1 ,244.1
-2, 1 3 1 .2
2,131.2
1 ,436.8
694.4
38,967.1
7,633.9
6,822.6
6,788.4
4,835.1
1 ,676.5
337.4
1 ,222.3
1 1 6.8
77.5
77.2
.3
1 ,052.7
495.8
459.5
1 ,895.9
1 ,392.8
1 3 1 .0
132.5
1 ,953.3
1 ,369.3
202.3
1 1 .7
80.8
289.2
34.2
34.2
81 1 .3
81 1 .3
8 1 1 .3
285.5
9,381.4
8,271.4
7,862.3
5,873.4
1 ,988.9
409.1
1 , 1 10.0
1 , 1 10.0
10,204.9
10,017.0
7,242.9
3,1 50.8
-376.7
187.9
-823.5
823.5
727.9
95.6
38,748.5
9,381.4
8,271.4
7,862.3
5,873.4
1 ,808.0
375.3
1 ,262.1
1 70.6
95.9
95.8
.1
1 ,487.7
842.7
526.4
2,346.5
1 ,569.2
232.6
135.3
1 ,988.9
1 ,339.2
225.5
16.3
88.2
319.7
409.1
409. 1
1 , 1 10.0
1 , 1 1 0.0
1 , 1 1 0.0
376.7
9,686.2
9,051.0
8,526.4
6,059.6
2,466.8
524.6
635.2
635.2
1 1 ,328.0
1 1 ,328.0
9,107.2
2,764.8
-544.0
-1,641.8
1 ,641.8
780.2
861.6
41 ,947.3
9,686.2
9,05 1 .0
8,526.4
6,059.6
1 ,943.3
439.0
1 ,222.1
282.2
97.6
97.5
.1
1 ,586.4
1 ,029.6
415.8
2,295.1
1 ,579.5
197.5
1 37.2
2,466.8
1 ,645.2
256.0
14.0
92.1
459.5
524.6
524.6
635.2
635.2
635.2
544.0
10,563.3
10,1 34.0
9,278.0
6,295.8
2,982.2
856.0
429.3
429.3
12,993.7
1 2,993.7
1 1 ,692.8
2,514.8
-1,213.9
-2,430.4
2,430.4
1 ,348.5
1 ,081.9
49,485.0
10,563.3
10,1 34.0
9,278.0
6,295.8
2,081.4
515.5
1 ,326.9
239.0
109.0
108.9
.1
1 ,561 .1
950.1
424.4
2,414.5
1 ,655.4
180.3
129.8
2,982.2
1 ,772.6
454.7
20.9
.2
733.8
856.0
856.0
429.3
429.3
429.3
1 ,213.9
Government Finance Statistics Yearbook 2002
Table B. Expenditure by Function Budgetary Central Government
Total Expenditure ( =C.II) ................ . General Public Services .... . . . . . . . . . . . . . . . .
2 Defense .............. . . . ................ . ... ...... ... .. 3 Public Order & Safety ........ .......... . . . . . . 4 Education ............................................. .
5 Health ................................................... . 6 Social Security & Welfare ................ . 7 Housing & Commun. Amenities ... . . . 8 Recr.,Cultr.,Relig.Affrs . ..................... .
9-13 Econ. Affairs & Services .................. . 9 Fuel & Energy .................................... . 10 Agric.,Forestry,Fishing,Hunt. ........... .
1 1 Mining, Manufc., & Construct. ........ . 1 2 Transportation & Communication . . . 1 3 Oth. Econ. Affairs & Serv . . ........ . . .... . 1 4 Other Expenditures ........................... .
of which: Interest Payments ....... .
Adjustment to Total Expenditure ... .
Table C. Expenditure and Lending minus Repayments by Economic Type Budgetary Central Government
Tot.Exp.& Lend-Repay(II +V) ........ . .
II Total Expenditure (II I + IV) ............... .
Ill Current Expenditure ............ . . . . . . . . . . . . . . . Expenditure on Goods & Serv . . .. . . . .
1.1 Wages and Salaries .......................... .
1 .3 Other Purch.of Goods & Serv . ....... . 2 Interest Payments ... . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 Subsidies & Oth. Curr. Trans! . . . . . . . .. 3.1 Subsidies ..................................... . . . . . . . . . 3.2 Transf.to Oth.Lev.Nat.Govt . .. . . . . . . . . . . .
3.3·4 Transf.to Nonpft. lnst.& Houshld . . . .. 3.5 Transfers Abroad ......... ..................... . .
IV 4 7 7.1
Capital Expenditure . . . . . . . . ................... . Acquis. of Fixed Cap. Assets ........ .. Capital Transfers . . . . . . . . ...................... . . Domestic ... . . . . . . . . . . ................................. .
Adjustment to Total Expenditure .. . .
V Lending minus Repayments ... . . . . . . . .. 8 Domestic .............................................. .
8.2 To Nonfinancial Public Ent... . . . . . . . . . . .. 8.3·4 To Financial lnst. & Other ........... . . . .. 9 Abroad ........................ .......................... .
II 2 3 4
5
Ill 6 7 8
Table D. Financing by Type of Debt Holder Budgetary Central Government
Financing ( 1 1+ 1 1 1 ) .......... . . . . . . . . . . . . . . . . . . . . . .
Domestic Financing ......................... .. From Monetary Authorities .............. . From Deposit Money Banks .......... .. Other Domestic Financing .... . . . . . . . . . . . Adjustments . . . . . . . . . . . . . ........................... .
Financing Abroad .............................. . From International Develop.instit . . . From Foreign Governments ............ . Other Borrowing Abroad .................. .
1990
4,832.3
197.8
1,956.5
176.8
479.6
156.9 217.2
206.8
32.3
1,212.2 118.9
332.4
335.3
165.6
260.0
530.8
227.7
-334.6
4,909.8
4,832.3
4,378.8 3,697.0
1,950.5
1,746.5
227.7
454.1
282.1
163.5
8.5
788.1
778.4 9.7
9.7
-334.6
77.5
66.0
75.2
-9.2 11.5
1,739.1
1,243.2
847.5 370.7
25.0
495.9
223.0
272.9
2002 Government Finance Statistics Yearbook
1991
4,421.1
172.7
1,768.6
127.1
470.0
140.5 205.4
198.0
33.0
1,039.9
105.0
304.6
294.3
181.4
154.6
625.0
267.9
-359.1
4,468.7
4,421.1
4,053.5 3,412.1
2,097.3
1,314.8
267.9
373.5
215.2
152.3
6.0
726.7
721.3 5.4
5.4
-359.1
47.6
47.6
1,684.5
1,263.7 856.5
390.4
16.8
420.8 277.2
143.6
1992
3,708.1
250.4
753.0
111.6
528.4
190.3 255.9
69.1
34.9
1,036.5
105.5 460.2
212.3
176.4
82.1
898.5
307.3
-420.5
3,768.8
3,708.1
3,768.0 2,668.6
1,494.2
1,174.4
307.3
792.1
594.8
197.3
360.6
357.4 3.2
3.2
-420.5
60.7
60.7
1,454.4
1,155.2 1,155.2
299.2
243.9
55.3
1993 1994 1995
Millions of Birr/ Year Ending July 7
4,840.6
250.9
680.8
173.3
745.8
255.8 352.0
171.0
48.1
1,550.9
95.9
631.2
353.5
221.0
249.3
812.6
530.5
-200.6
4,988.0
4,840.6
4,145.4 3,043.9
1,869.9
1,174.0
530.5
571.0
324.4
233.8
12.8
895.8
892.2 3.6
3.6
-200.6
147.4
147.4
1,562.1
841.5
841.5
720.6
499.0
221.6
6,744.8
432.0
663.0
258.2
996.9
349.3 569.6
369.6
74.2
2,304.6
116.3
787.1
410.8
773.1
217.3
957.9
956.9
-230.5
6,804.3
6,744.8
5,196.4 3,530.1
2,052.2
1,477.9
956.9
709.4
67.6
629.0
12.8
1,778.9
1,760.8 18.1
18.1
-230.5
59.5
59.5
59.5
2,138.3
448.4 448.4
1,689.9
549.2
1,140.7
8,067.2
507.2
736.6 302.5
1,132.8
430.1 476.8
457.6
87.5
3,198.9
214.9
783.8 414.0
1,042.0
744.2
1,200.7
838.6
-463.5
8,111.4
8,067.2
6,128.1 4,250.3
2,256.4
1,993.9
838.6
1,039.2
149.8
866.9
22.5
2,402.6
2,380.8 21.8
21.8
-463.5
44.2
44.2
44.2
1,530.0
284.1 284.1
1,245.9
561.5
684.4
1996
8,521.0
648.2
771.6
414.1
1,366.2
481.6 426.0
295.5
99.4
3,098.2
374.2
896.8 406.3
775.3 645.6
1,205.7
931.7
-285.5
9,765.1
8,521.0
6,253.0 4,437.3
2,463.4
1,973.9
931.7
884.0
537.5
304.1
42.4
2,553.5
2,528.5 25.0
25.0
-285.5
1,244.1
1,244.1
1,244.1
2,131.2
694.4
472.4
222.0
1,436.8 470.0
966.8
1997
10,017.0
550.8
834.8
409.1
1,433.8
586.6 429.1
383.8
90.8
3,850.9
788.3
811.5
380.5 1,293.4
577.2
1,709.8
935.0
-262.5
10,204.9
10,017.0
7,242.9 4,363.9
2,200.1
2,163.8
935.0
1,944.0
1,361.9
235.8 309.5
36.8
3,150.8
3,098.3 52.5 52.5
-376.7
187.9 187.9
187.9
823.5
95.6
-824.0
731.7 187.9
727.9
709.5
18.4
Ethiopia 644
1998
11,328.0 641.7
1,934.1
478.1
1,516.1
636.0 494.0
337.0 110.2
3,561.4
341.9
921.4 220.4
1,019.7
1,058.0
1,987.2
899.9
-367.8
11,328.0
11,328.0
9,107.2 4,479.4 2,211.8
2,267.6
899.9
3,727.9
3,314.5
69.8
321.3
22.3
2,764.8
2,717.1 47.7
47.7
-544.0
1,641.8
861.6 1,202.0
286.6 -627.0
780.2
695.6
84.6
1999
12,993.7
744.8
4,285.1
552.7
1,702.8
638.3
206.5
264.8
119.5
3,796.5
476.0
1,489.4 150.6
1,067.5
613.0
1,101.2
1,002.5
-418.5
12,993.7
1 2,993.7
11,692.8 6,714.5
2,284.9
4,429.6
1,002.5
3,975.8
3,697.9
8.4
248.0
21.5
2,514.8
2,490.4 24.4
24.4
-1,213.9
2,430.4
1,081.9 495.0
613.6 -26.7
1,348.5
988.8
359.7
1 51
Ethiopia 644
1990 1991 1992
Table E. Financing by Type of Debt Instrument Budgetary Central Government
Financing ( = D.l) . . .. . . . . . . .. . . . . .. .. . . . . . . . . . . . . 1 ,739.1 1 ,684.5 1 ,454.4
II Domestic Financing ( = D.I I) . . . . . . . . . . . . . 1 ,243.2 1 ,263.7 1 , 155.2 1 Long-term Bonds ................... ............. 563.2 394.6 2 Short-term Bonds and Bills .............. 4 Short-term Loans & Adv. n.e.c . ...... 703.0 797.0 1 ,162.0 6 Changes in Cash, Deposits, etc . .. . . -23.0 72.1 -U
Ill Financing Abroad ( = D.II I) . . ............. 495.9 420.8 299.2
Table F. Outstanding Debt Budgetary Central Government
(at End of Fiscal Year)
Total Debt ( 1 1 + 111) .............................. 12, 186.2 14,182.0 13,051.0
II Domestic Debt ................... . .... . . . . . . . . . . .. 6,272.5 7,536.2 8,691.4 Ill Foreign Debt . . . . . . . . . . . . . . . . . . . . . ........ . . . . . . . . . . . 5,913.7 6,645.8 4,359.6
1 52
1993 1994 1995 1 996 1 997 1998 1999
Millions of Birr I Year Ending July 7
1 ,562.1 2,138.3 1 ,530.0
841.5 448.4 284.1
1 , 107.0 925.0 879.4 -265.5 -476.6 -595.3
720.6 1 ,689.9 1 ,245.9
27,645.6 37,063.1 39,599.8
9,474.5 1 1 ,778.3 1 1 ,654.8 18,171.1 25,284.8 27,945.0
2,131.2 823.5 1,641.8 2,430.4
694.4 95.6 861.6 1,081.9
222.0 -1 13.6 95.6 861.6 1 ,081.9 586.0
1 ,436.8 727.9 780.2 1 ,348.5
38,967.1 38,748.5 41 ,947.3 49,485.0
1 1 ,950.8 12,359.0 13,339.0 14,700.3 27,016.3 26,389.5 28,608.3 34,784.7
Government Finance Statistics Yearbook 2002
Summary Table Budgetary Central Government
Total Revenue and Grants (A. I) . . . . . 2 Total Revenue (A.II) . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Current Revenue (A.III) ................. . .. .
3.1 Tax (A.IV) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.2 Nontax (A.V) ...................................... ..
4 Capital Revenue (A. VI) .................... . 5 Grants (A. VII) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.1 Curr.(A1 7 . 1 + A1 8.1 + A1 9. 1 ) . . . . . . . . . . .
5.2 Cap.(A1 7.2+A1 8.2 + A 1 9.2) . . . . . . . . . . ..
6 Total Exp.& Lend-Repay(C.I) . . . . . . . . . . 7 Total Expenditure (C.II) .................... . 8 Current Expenditure (C.III) . . . . . . . . . . . . . . . 9 Capital Expenditure (C.IV) . . . . . . . . . . . . . . .. 10 Lending minus Repay (C.V) ............ .
1 1 Overall Deficit/Surplus ( 1 -6) . .. . . . . . . . . .
1 2 Financing (D.I o r E.l) ( = - 1 1 ) .. . . . . . . . . . 1 3 Abroad (D.III or E . I l l) . . . . . . . . . . . . . . . . . . . . . . . . . 14 Domestic (D.II or E . l l ) . . . . . . . . . . . . . . . . . . . . . . . .
15
Memorandum Item:
Govt. Debt End Period (F. I) ............ .
Table A. Revenue and Grants Budgetary Central Government
Total Revenue & Grants( I I+ VII) .. . .
II Total Revenue (I I I +VI) .. . . . . . . . . . . . . . . . . . . .
Ill Current Revenue ( IV+V) ............... . .
IV Tax Revenue .............................. . . . . . . . . . Tax on lnc.,Profits, Cap.Gains .. . . . . . . .
1.1 Individual ....................................... .. . . ... . 1.2 Corporate ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.3 Other Unalloc. Taxes on Inc . ... . . . . . . .
2 Social Security Contributions .......... .
3 Taxes on Payroll & Work Force .... ..
4 Taxes on Property ... . . . . . . . . . . . . . . . . . . . . . . . . . .. 4.3 Estate, Inheritance & Gift Taxes .. ..
5 Dom. Taxes on Goods & Serv . ..... . . 5.1 Gen. Sales, Turnover or V.A.T.. .... .. 5.2 Excises ....... ... ......... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Taxes-lnternat'l Trade, Transac .... .. 6.1 Import Duties .................... . . . . . . . . . . . . . . . . . . . 6.2 Export Duties . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . .
7 Other Taxes .................... . . . . . . . . . . . . . . . . . . . . .
V Nontax Revenue .. . . . ........................... . 8 Entrepren. & Property Income .. . . . . .. 9 Adm.Fees,Chges,Nonind.Sales . . . . . . . 10 Fines and Forfeits ............................. . 1 1 Contr.to Gov.Emp.Pens.& Welf.Fd. 1 2 Other Nontax Revenue ........... ......... .
VI 1 3
Capital Revenue .. . . . . . ......................... . Sales of Fixed Capital Assets ....... . .
VII Grants . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . .
17 From Abroad . . . . . . . .... . . ...................... .. . . . 17.1 Current ................................................. . 17.2 Capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1987
336.18
324.79
324.79
266.42
58.37
1 1 .39
9.65
1 .74
410.10
398.24
349.41
48.83
1 1 .86
-73.92
73.92
-14.91
88.83
336. 18
324.79
324.79
266.42
1 28.78
92.13
30.93
5.72
.46
.46
44.92
36.31
89.21
89.21
3.05
58.37
20.93
31.43
.48
.02
5.51
1 1 .39
1 1 .39
9.65
1 .74
2002 Government Finance Statistics Yearbook
1988
389.84
367.62
367.62
300.74
66.88
22.22
1 4.24
7.98
401.73
397. 1 9
333.66
63.53
4.54
-1 1 .89
1 1 .89
-17.49
29.38
389.84
367.62
367.62
300.74
136.78
88.59
44.46
3.73
. 1 4
. 14
52.78
38.87
1 05.70
1 04.97
.73
5.34
66.88
21.61
39.51
.64
.01
5.1 1
22.22
22.22
14.24
7.98
1989
459.82
447.88
447.88
381.86
66.02
1 1 .94
9.95
1 .99
51 4.65
477.92
386.02
91 .90
36.73
-54.83
54.83
-28.90
83.73
459.82
447.88
447.88
381 .86
169.65
1 1 4.52
47.41
7.72
. 1 7
. 1 7
61 .90
42.67
1 45.90
1 39.08
6.82
4.24
66.02
28.62
35.09
.52
.04
1 .75
1 1 .94
1 1 .94
9.95
1 .99
1990 1991 1992 1993
Millions of Dollars/ Year Ending December 3 1
539.06
530.38
530.38
450.59
79.79
8.68
8.68
585.55
522.10
431 .86
90.24
63.45
-46.49
46.49
-20.41
66.90
539.06
530.38
530.38
450.59
197.14
1 1 8.67
70. 18
8.29
. 1 4
. 1 4
77.57
52.43
1 70.53
1 55.57
14.96
5.21
79.79
40.80
35.34
.69
2.96
8.68
8.68
8.68
510.26
499.05
499.05
446.62
52.43
1 1 .21
9.00
2.21
560.88
577.33
469.01
108.32
-16.45
-50.62
50.62
-14.97
65.59
752.31
51 0.26
499.05
499.05
446.62
208.66
121 .59
77.97
9.10
.08
.08
82.00
56.44
1 48.62
142.88
5.74
7.26
52.43
36.40
10.93
.77
.01
4.32
1 1 .21
1 1 .21
9.00
2.21
585.15
574.37
574.37
497.32
77.05
10.78
3.59
7.19
608.49
646.23
551 .12
95. 1 1
-37.74
-23.34
23.34
-16. 1 3
39.47
775.57
585. 1 5
574.37
574.37
497.32
195.78
1 1 2.08
72.53
1 1 . 1 7
1 42.13
76.92
48.20
1 52.08
1 40.25
1 1 .83
7.33
77.05
33.20
41 .26
.74
.01
1 .84
10.78
10.78
3.59
7.19
644.45
636.1 4
636.14
539.87
96.27
8.31
4.1 1
4.20
768.05
754.40
672.38
82.02
1 3.65
-1 23.60
1 23.60
-7.73
1 3 1 .33
921.68
644.45
636.1 4
636. 1 4
539.87
1 9 1 . 1 1
97.41
82.60
1 1 . 1 0
204.13
1 56.41
40.89
138.19
1 29.1 1
9.08
6.44
96.27
33.83
57.91
.09
.02
4.42
8.31
8.31
4.1 1
4.20
1994
693.48
689.02
688.66
574.45
1 1 4.21
.36
4.46
4.46
890.82
786.20
697.37
88.83
104.62
-197.34
1 97.34
979. 1 1
693.48
689.02
688.66
574.45
1 89.07
90.99
86.34
1 1 .74
219.14
169.46
42.81
145.77
135.53
10.24
20.47
1 1 4.21
58.08
49.79
.1 1
6.23
.36
.36
4.46
4.46
4.46
1995
716.45
710.18
703.60
615.31
88.29
6.58
6.27
6.27
809. 1 1
801 .14
723.10
78.04
7.97
-92.66
92.66
71 6.45
710. 1 8
703.60
615.31
225.47
222.60
169.60
42.87
161 .40
1 50.02
1 1 .38
5.84
88.29
67.47
9.56
.81
10.45
6.58
6.58
6.27
6.27
6.27
Fiji 819
1996
743.52
736. 1 8
729.89
633.52
96.37
6.29
7.34
7.34
890.56
881.44
677.68
203.76
9.1 2
-147.04
1 47.04
-2. 1 3
1 49. 1 7
743.52
736.1 8
729.89
633.52
236.29
104.13
1 1 3.32
18.84
238.25
1 82.18
44.28
1 57.29
1 44.28
1 3.01
1 .69
96.37
71.01
1 0.76
.80
13.80
6.29
6.29
7.34
7.34
7.34
1 53
Fiji 819
Table B. Expenditure b y Function Budgetary Central Government
Total Expenditure ( = C.II) ................ . General Public Services .................. ..
2 Defense ....... .. ......................... . ........... . . 3 Public Order & Safety ...................... .. 4 Education .. . . . . . . . . .................................. . . 5 Health . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Social Security & Welfare ... . . . . . . . . . . . .. . 7 Housing & Commun. Amenities .... .. 8 Recr.,Cultr. ,Relig.Affrs . .................... ..
9-13 Econ. Affairs & Services .. . . . ............. . 9 Fuel & Energy ................................... .. 10 Agric.,Forestry,Fishing,Hunt. ........... . 1 1 Mining, Manufc., & Construct. ........ . 12 Transportation & Communication .. . 13 Oth. Econ. Affairs & Serv . ......... ...... . 14 Other Expenditures ............ . ...... . . . . . . . ..
of which: Interest Payments ...... ..
Adjustment to Total Expenditure .. ..
Table C. Expenditure and Lending minus Repayments by Economic Type Budgetary Central Government
Tot.Exp.& Lend-Repay(I I + V) ........ ..
II Total Expenditure (I I I + IV) ... ........ . .. . .
Ill Current Expenditure .......................... . Expenditure on Goods & Serv . . ..... .
1.1 Wages and Salaries .......................... . 1.3 Other Purch.of Goods & Serv . . ..... .. 2 Interest Payments . . . . . ....................... .. 3 Subsidies & Oth. Curr. Trans!. ...... . . 3.1 Subsidies ........................ ... . . . . . . ............ . 3.2 Transf.to Oth.Lev.Nat.Govt . ........... . . 3.3-4 Transf.to Nonpft.lnst.& Houshld . .. .. 3.5 Transfers Abroad .............................. ..
Adjustment to Current Expenditure
IV Capital Expenditure .. . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Acquis. of Fixed Cap. Assets ........ . . 6 Purch. of Land & lntang. Assets .... . 7 Capital Transfers .............................. .. 7.1 Domestic .... . . . . . . . . . . . . .............................. . 7.1.1 To Other Levels of Nat. Govt ... . . . . . ..
V Lending minus Repayments .......... .. 8 Domestic .............................................. . 8.1 To Other Levels of Nat. Govt ........ .. 8.2 To Nonfin. Pub. Ent. ......................... .
II 2 3 4 5
Ill 6 7 8 9
1 54
Table D. Financing by Type of Debt Holder Budgetary Central Government
Financing (1 1 + 111) .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Domestic Financing .......................... . From Monetary Authorities .............. . From Deposit Money Banks .......... .. Other Domestic Financing ... . . . . . . . . . . . . Adjustments .... . . . . . . . . . . . . . . . . . . . . ............... ..
Financing Abroad ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . From lnternat'l Develop. Instil. .. . . . . .. From Foreign Governments ............ . Other Borrowing Abroad ... . . . . . . . . . . . . . . . . Changes in Cash, Deposits, etc . . . ..
1987
398.24
31 .26
86.95 33.09 26.97 1 1 .73 2.12
86.03 1 .47
30.65 1.35
24.10 28.46 56.87 56.87
-.67
410.10
398.24
349.41 228.83 1 78.71
50. 12 56.87 63.71
48.83 32.69
16.14 16.14
1 1 .86 1 1 .86
73.92
88.83 25.08
4.98 57.74
1 .03
-14.91
.50 -15.15
-.26
1 988
397.19 54.76 35.29
81 .75 29.14 23.22 1 1 .57
2.21
90.26 1 .24
25.53 1 .21
37.09 25.19 69.41 69.41
-.42
401.73
397.19
333.66 204.29 1 56.87
47.42 69.41 59.96
63.53 37.61
25.92 25.92
4.54 4.54
1 1 .89
29.38
-17.49 -5.79 �.04
-3.66
1989
477.92 86.51 43.14
98.82 34.51 21.69
4.95 2.93
1 1 7.92 4.59
38.55 4.58
43.98 26.22 67.45 65.57
51 4.65
477.92
386.02 279.74 252. 1 1
27.63 65.57 40.71
91.90 62.07
29.83 29.83
36.73 36.73
54.83
83.73
-28.90 -25.67
-1.30
-1.93
1990 1991 1992 1 993 1 994 1 995 1996
Millions of Dollars/ Year Ending December 3 1
522.10 1 07.63
45.23
1 09.59 39.97 26.86
9.16 3.01
1 1 2.17 2.26
35.23 2.26
46.01 26.41 68.51 68.51
-.03
585.55
522.10
431.86 342.45 303.73
38.72 68.51 20.90
90.24 47.76
42.48 42.48
63.45 63.45
46.49
66.90
-20.41 -26.1 5
-1.32
7.06
577.33 142.28 47.93
1 22.43 45.56 26.82
9.86 .64
1 1 3.13 2.53
35.78 2.53
56.02 16.27 68.68 68.67
560.88
577.33
469.01 380.1 6 256.10 1 24.06
68.67 20.18
108.32 95.85
1 2.47 12.47
-16.45 -16.45
50.62
65.59
-14.97 -21.55
-1 .16
7.74
646.23 144.44 45.90
1 33.95 55.08 29.83 12.92
1 . 1 5
155.10 1 0.09 38.44 1 0.09 67.34 29.14 67.86 67.86
608.49
646.23
551 .12 459.98 283.84 1 76.14
67.86 23.28
95. 1 1 88.84
6.27 6.27
-37.74 -37.74
23.34
39.47
-3.67 43.14
-16.13 -10.62
-.68
-4.83
754.40 t1 59.75
49.40 t38.98 1 43.95
65.25 30.97 33.72
6.99
124.31 1 .29
35.46 2.25
69.66 15.65 71.35 71.35
29.73
768.05
754.40
672.38 495.98 31 7.22 1 78.76
71 .35 69.42
35.63
82.02 58.78
23.24 23.24
1 3.65 1 3.65
1 23.60
131 .33
41 .92 89.41
-7.73 -1 1 .45
-.55
4.27
786.20 251.19
49.29 36.04
1 50.33 68.59 37.39 42.23
6.54
70.77 4.39
49.40
1 6.98
73.24 73.24
.59
890.82
786.20
697.37 426.92 338.05
88.87 73.24
1 25.32 1 1 8.66
1 .23 4.58
.85 71.89
88.83 56.80
8.30 23.73 23.73
.01
1 04.62 1 04.62
83.25 21 .37
1 97.34
801 .14 234.30
48.80 29.47
148.02 68.56 35.20 29.07
8.52
1 1 1 .47 1.69
32.09 1 .98
1 5.83 59.88 87.73 87.73
809. 1 1
801 .14
723.10 503.65 342.14 161 .51
87.73 97.31
34.41
78.04 59.55
18.49
7.97 7.97
92.66
881 .44 229.46
51 . 1 7 43.80
1 60.34 76.43 36.42 25.35
7.66
166.74 2.00
31 .67 2.83
70.33 59.91 84.07 84.07
890.56
881 .44
677.68 471 .68 324.90 1 46.78
84.07 87.00
34.93
203.76 75.80
1 27.96
9.1 2 9.12
147.04
149.17
-2.13
Government Finance Statistics Yearbook 2002
1987
Table E. Financing by Type of Debt Instrument Budgetary Central Government
Financing ( = D.I) ................. ............... 73.92
II Domestic Financing ( = D.II) ............. 88.83 1 Long-term Bonds ................................ 15.52 2 Short-term Bonds and Bills .............. -.18 3 Long-term Loans n.e.c . ..................... 30.00 4 Short-term Loans & Adv. n.e.c . ...... 21.00 5 Other Liabilities .... ............................... 10.44 6 Changes in Cash, Deposits, etc . .... 12.05
Ill Financing Abroad ( = D.III) ............... -14.91 9 Long-term Loans n.e.c . ..................... -14.65 12 Changes in Cash, Deposits, etc . .... -.26
Table F. Outstanding Debt Budgetary Central Government
(at End of Fiscal Year)
Total Debt (1 1 + 111) ..................... .. . ......
II Domestic Debt ................... ................. 498.34 Ill Foreign Debt ........ . . . . . . . . . .......................
2002 Government Finance Statistics Yearbook
1 988 1989
1 1 .89 54.83
29.38 83.73
-17.49 -28.90
Fiji 819
1990 1991 1992 1993 1994 1995 1996
Millions of Dollars/ Year Ending December 31
46.49 50.62 23.34 1 23.60 1 97.34 92.66 147.04
66.90 65.59 39.47 131 .33 149.17
-20.41 -14.97 -16.13 -7.73 -2.1 3
752.31 775.57 921 .68 979.1 1
546.32 571.91 732.88 791.98
205.99 203.66 188.80 187.13
1 55
Finland 1 72
1990 1991 1992
Summary Table Consolidated Central Government
Total Revenue and Grants (A. I) . . . . . 164,108 1 58,314 161 ,995
2 Total Revenue (A. II) .......................... 160,241 1 54,141 1 56, 1 1 4
3 Current Revenue (A.III) . . . . . . . . . . . . . . . . . . . . . 160,191 1 54,079 1 55,962
3.1 Tax (A.IV) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 145,868 1 39,365 1 40,096
3.2 Nontax (A.V) . . . . . . . . . . . . . . . . . . .. . . ... . . . .. . . . . . .. . . . 1 4,323 14,714 1 5,866
4 Capital Revenue (A. VI) ........... . . . . . . . . . . 50 62 152
5 Grants (A. VII) ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,867 4, 1 73 5,881
5.1 Curr.(A1 7. 1 +A18 . 1 + A1 9. 1 ) . . . . . . . .... 3,828 4,132 5,837
5.2 Cap.(A 1 7 .2 +A1 8.2 +A 1 9.2) ... ...... . . . 39 41 44
6 Total Exp.& Lend-Repay(C.I) ... ..... . . 163,163 192,410 232,341
7 Total Expenditure (C.II) . . . . . . . . . . . . . . . . . . . . . 158,673 1 84,225 203,201
8 Current Expenditure (C.III) ............... 147,826 173,534 1 92,989
9 Capital Expenditure (C.IV) . . . . . . . . . . . . . . . . 10,847 10,691 10,2 1 2
10 Lending minus Repay (C.V) .. . . . . . . . . . . . 4,490 8,185 29,140
1 1 Overall Deficit/Surplus ( 1 -6) . . . ... . . . . . . 945 -34,096 -70,346
1 2 Financing (D.I o r E. l) ( = ·1 1 ) ........... -945 34,096 70,346
1 3 Abroad (D.III o r E . I l l ) . . . . . . ................... 3,432 22,795 50,897
14 Domestic (D.II or E. l l ) · · · · · · · · · · · · · · · · · · · · · · · -4,377 1 1 ,301 1 9,449
Memorandum Item:
1 5 Govt. Debt End Period (F.I) . .. . . . . . . . . . . 56,654 87,915 1 7 1 ,930
Summary Table Budgetary Central Government
Total Revenue and Grants (A.I) ..... 1 34,255 130, 1 1 8 124,170
2 Total Revenue (A. II) . . . . . . . . . . . . . . . . ....... . . . 1 32,499 128,154 121 ,630
3 Current Revenue (A.III) . . . . . . . . . . . . . . . . . . . . . 1 32,456 128,100 121 ,580
3.1 Tax (A.IV) .............. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 22,986 1 1 7,882 1 1 1 ,025
3.2 Nontax (A.V) . . . . . . . . . . . . . . . . . ....................... 9,470 10,2 1 8 10,555
4 Capital Revenue (A. VI) . . . . . . . . . . . . . . . . . . . . . 43 54 50
5 Grants (A. VII) . . . . . . . . . . . . . . . . . ..................... 1 ,756 1 ,964 2,540
5.1 Curr.(A1 7 . 1 +A1 8. 1 +A19. 1 ) . . . . . . . . . . . 1 ,717 1 ,923 2,496
5.2 Cap.(A1 7 .2+A1 8.2 +A1 9.2) . . . . . . . . . . . . 39 41 44
6 Total Exp.& Lend-Repay(C.I) .......... 1 26,698 1 43,745 1 61 ,647
7 Total Expenditure (C.II) ..................... 1 26,205 1 42,507 1 53,718
8 Current Expenditure (C. I l l ) .. . . .......... . 1 1 5,81 9 132,491 1 43,925
9 Capital Expenditure (C. IV) ..... . .......... 10,386 10,016 9,793
10 Lending minus Repay (C.V) . . . . . . . . . . . . . 493 1 ,238 7,929
1 1 Overall Deficit/Surplus ( 1 -6) . . .. . . . . .... 7,557 -1 3,627 -37,477
1 2 Financing (D.I o r E. l) ... . . . . . . . . . . . . . . . . . . . . . . 27,520 63,829
1 3 Abroad (D. I l l o r E.l l l) ... ...................... 22,795 50,897
1 4 Domestic (D.II o r E. I I ) . . . . . . . . . . . . . . . . . . . . . . . . 4,725 12,932
Memorandum Item:
15 Govt. Debt End Period (F. I ) . .. . . . . . . . . . . 53,395 80,560 1 59,0 1 8
Summary Table Central Govt · Soc. Security Funds
Total Revenue and Grants (A. I) . . . . 25,408 24,178 32,895
2 Total Revenue (A.II) . . . . . . . . . . . . . . . . . . . . . . . . . . 23,297 21 ,969 29,554
3 Current Revenue (A. I l l ) ........ . . . . . . . . ..... 23,297 21 ,969 29,554
3.1 Tax (A.IV) . . . . . . . . . . . . . . . . . . . . . . . . . . .............. . . . . 22,533 21 , 150 28,736
3.2 Nontax (A.V) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 764 819 8 1 8
5 Grants (A. VII) . . . . . . . . · · · · · · · · ·· · · · · · · · · · · · · · · · · · · · 2,1 1 1 2,209 3,341
5.1 Curr.(A 1 7. 1 +A1 8. 1 + A 1 9. 1 ) ........... 2, 1 1 1 2,209 3,341
6 Total Exp.& Lend-Repay(C.I) .... . . . . . . 31 ,001 39,865 46,600
7 Total Expenditure (C.II) . . . . . . . . . . . . . . . . . . . . . 30,973 39,829 46,963
8 Current Expenditure (C. I l l ) ............... 30,973 39,829 46,963
10 Lending minus Repay (C.V) ............. 28 36 -363
1 1 Overall Deficit/Surplus ( 1 -6) . . . . . . . . . . . . -5,593 -1 5,687 -1 3,705
1 2 Financing (D. I o r E. l) . . . .... . ... . . .. . . . . .. ... -271 1 ,794 1 ,496
1 4 Domestic (D.II o r E.l l) . ....... . . . . . . . . . . . . . . . . -271 1 ,794 1 ,496
Memorandum Item:
1 5 Govt. Debt End Period (F.I) . . . . . . . . . . . . . 748 1 ,935
1 56
1993 1994 1995 1996 1997 1998 1999p
Millions of Markkaa/ Year Ending December 3 1
1 65,820 1 73,827 1 87,954
1 60,235 1 68,307 1 78,584
1 59,972 1 68,220 1 78,555
1 35,565 149,120 151 ,888
24,407 19,100 26,667
263 87 29
5,585 5,520 9,370
5,527 5,473 8,834
58 47 536
230,374 232,608 241,553
218,612 223, 1 1 9 232,883
21 0,237 213,919 221 ,708
8,375 9,200 1 1 , 1 75
1 1 ,762 9,489 8,670
-64,554 -58,781 -53,599
64,554 58,781 53,599
49,123 32,757 -224
1 5,431 26,024 53,823
263,078 31 4,285 362,202
120,140 1 23,733 139,130
1 1 9,235 1 22,924 1 34,872
1 1 8,994 1 22,839 1 34,845
102,085 1 1 0,839 1 1 6,582
1 6,909 1 2,000 1 8,263
241 85 27
905 809 4,258
847 762 3,722
58 47 536
1 63,357 1 72,678 1 85,918
1 59,583 1 65,1 1 7 1 76,900
1 52,045 1 56,872 166,620
7,538 8,245 10,280
3,774 7,561 9,018
-43,217 -48,945 -46,788
60, 1 76 63,675 60,811
49,123 32,757 -224
1 1 ,053 30,918 61 ,035
259,224 312,785 362,202
37,862 43,529 41 ,099
33,182 38,818 36,397
33,182 38,81 8 36,397
30,755 35,970 33,496
2,427 2,848 2,901
4,680 4,7 1 1 4,702
4,680 4,7 1 1 4,702
53,612 52, 1 1 3 50,074
53,635 52,130 50, 1 77
53,635 52,130 50, 1 77
-22 -17 -103
-1 5,750 -8,584 -8,975
613 -8,146 -5,048
613 -8,146 -5,048
3,854 1 ,500
1 99,273 205,871 226,346
1 92,955 1 99,126 221 ,033
1 92,758 1 98,980 220,656
163,561 1 74,932 191 ,564
29,197 24,048 29,092
1 97 1 46 377
6,318 6,744 5,31 1
5,772 5,448 4,438
546 1 ,296 873
235,844 221,394 228,250
231,425 21 9,527 230,509
222,281 2 1 2,698 21 9,924
9, 1 44 6,830 10,585
4,419 1 ,867 -2,259
-36,571 -15,523 -1 ,904
36,571 1 5,523 1 ,904
368 -18,896 -7,81 5
36,203 34,419 9,719
396,718 41 9,346 421 ,390
1 58,136 166,667 187,327
1 52,996 1 60,879 182,886
1 52,865 160,755 182,531
132,716 1 44,543 159,052
20,149 16,212 23,479
1 3 1 1 24 355
5,1 40 5,788 4,441
4,594 4,492 3,568
546 1 ,296 873
1 80,031 1 64,556 1 73,988
1 73,982 1 64,334 1 76,433
165,162 1 57,644 165,880
8,820 6,691 10,553
6,049 222 -2,445
-21,895 2,1 1 1 1 3,339
39,515 1 4,914 2,552
368 -5,754 -6,951
39,147 20,668 9,503
396,718 41 9,346 421 ,390
32,904 30,347 30,543
32,429 30,268 30,543
32,429 30,268 30,543
30,197 28,828 29,633
2,232 1 ,440 910
475 79
475 79
49,928 49,495 47,891
49,928 49,504 47,888
49,928 49,503 47,887
-9 3
-1 7,024 -19,148 -1 7,348
-597 2,125 1 ,526
-597 2,125 1 ,526
Government Finance Statistics Yearbook 2002
Summary Table Central Govt. Extrabudg.Accts
Total Revenue and Grants (A. I) .... .
2 Total Revenue (A. I I) .. . . . . . . . . . . . ........... ..
3 Current Revenue (A.III) ...... . . . . . . . . . . . . . . .
3.1 Tax (A. IV) ... . . . . . . . . . . . . . . . . . . . . . . . . . ............... . .
3.2 Nontax (A.V) ... . . . . . .............................. ..
4 Capital Revenue (A. VI) .................... .
5 Grants (A. VII) .................................... ..
5.1 Curr.(A1 7.1 + A1 8. 1 + A1 9. 1 ) . . . . . . . . . . .
6 Total Exp.& Lend-Repay( C. I) ........ ..
7 Total Expenditure (C.II) . . . . . . . . . . . . . . . . . . . . .
8 Current Expenditure (C.III) .... . . ........ .
9 Capital Expenditure (C.IV) .............. ..
1 0 Lending minus Repay (C.V) ............ .
1 1 Overall Deficit/Surplus ( 1 -6) ...... . . . . . .
12 Financing (D.I or E. I) .. . . . . . . . . . . . . . . . . . . . . . . .
1 3 Abroad (D.III or E . Ill) . . . . . . . . . . . . . . . . . . . . . . . . .
1 4 Domestic (D. I I o r E.l l) . . . . .................. . .
15 Memorandum Item: Govt. Debt End Period (F.I) . . . . . . . . . . . . .
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants(I I+VII) .. ..
II Total Revenue (Il l+ VI) .... . . . . . . . . . . . . . . . . .
Ill Current Revenue (IV+ V) ........ . . . . . . . . .
IV Tax Revenue . . . . . ................................. .
Tax on lnc.,Profits, Cap.Gains . . . . . . . . .
1.1 Individual .............................. . .. .. . . . . ....... .
1.2 Corporate ........... . . . . . . . ................ . . . . . . . . ... .
2 Social Security Contributions .... . . . . . . . 2.1 Employees ........................ . . . . . . . . . . ........ ..
2.2 Employers ................... . . .................... . . .
3 Taxes on Payroll & Work Force ... . ..
4 Taxes on Property ... . . . . . . . . . . . . . . . . . . . . . . . . . ..
4.2 Recurrent Taxes on Net Wealth . . . . .
4.3 Estate, Inheritance & Gift Taxes .. ..
4.4 Taxes-Financ.& Cap. Transact. .. . . . . ..
5 Dom. Taxes on Goods & Serv . ..... . .
5.1 Gen. Sales, Turnover or V.A.T . . . . . . ..
5.2 Excises ................................................. .
6 6.1
7
v 8 9 10 12
Taxes-lnternat'l Trade, Transac . . . . ..
Import Duties ................ . . . ................ . . . .
Other Taxes ........................................ .
Adjustment to Tax .Revenue .......... ..
Nontax Revenue .......... . . . . . ................. . Entrepren. & Property Income ...... ..
Adm.Fees,Chges,Nonind.Sales ...... . Fines and Forfeits .. . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Other Nontax Revenue .................... .
Adjustment to Nontax Revenue .... ..
VI Capital Revenue ................................ .
13 Sales of Fixed Capital Assets ........ .
1 4 Sales of Stocks .................................. .
1 5 Sales o f Land & lntang. Assets .... . .
VII Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 7 From Abroad .................. . . . . . . ............. . . .
17.1 Current .... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18 From Other Levels of Nat. Govt . . .. .
18.1 Current ................................................ ..
1 8.2 Capital ........................ . . . . . . . . . . . . . . . . . . . . . . . . . . .
1990
4,445
4,445
4,438
349
4,089
7
5,464
1 ,495
1 ,034
461
3,969
-1,019
3,259
1 64,108
1 60,241
160,191
145,868
50,311
44,007
6,304
13,808
1 3,808
5,108
155
871
4,082
74,889
48,162
22,621
1 ,449
1 ,449
303
14,323
6,263
7,075
265
720
50
12
38
3,867
1 00
1 00
3,767
3,728
39
2002 Government Finance Statistics Yearbook
1991
4,018
4,018
4,010
333
3,677
8
8,800
1 ,889
1,214
675
6,91 1
-4,782
4,782
4,782
6,607
158,314
1 54,141
1 54,079
1 39,365
48,006
44,418
3,588
1 3,092
1 3,092
4,696
1 1 6
990
3,590
71 ,946
45,108
22,147
1 ,290
1 ,290
335
14,714
6,137
7,506
301
770
62
12
50
4,173
56
56
4,1 1 7
4,076
41
1 992
4,930
4,930
4,828
335
4,493
102
24,094
2,520
2,101
419
21,574
-19,164
5,021
5,021
10,977
161 ,995
1 56,1 14
1 55,962
140,096
50,128
47,381
2,747
14,658
14,658
4,314
1 51
1,019
3,144
69,148
42,149
22,052
1,421
1 ,212
427
15,866
6,698
8,133
279
756
1 52
17
135
5,881
21 1
21 1
5,670
5,626
44
1993 1994 1995 1996
Millions of Markkaa/ Year Ending December 3 1
7,818
7,818
7,796
2,725
5,071
22
13,404
5,394
4,557
837
8,01 0
-5,586
3,765
3,765
1 65,820
160,235
1 59,972
1 35,565
39,724
36,766
2,958
21,317
1 ,234
20,083
3,879
231
923
2,725
68,898
40,983
23,220
1,329
1 ,218
418
24,407
8,582
13,019
285
2,521
263
262
5,585
127
127
5,458
5,400
58
6,565
6,565
6,563
2,31 1
4,252
2
7,817
5,872
4,917
955
1,945
-1 ,252
1 ,252
1 ,252
173,827
168,307
1 68,220
149,120
47,138
42,084
5,054
24,433
4,142
20,291
3,399
271
1 ,012
2,1 1 6
72,079
43,057
24,183
1 ,543
1 ,463
528
19,100
7,195
8,768
242
2,895
87
87
5,520
78
78
5,442
5,395
47
7,725
7,315
7,313
1 ,810
5,503
2
410
410
5,561
5,806
4,911
895
-245
2,164
-2,164
-2,164
187,954
1 78,584
1 78,555
151 ,888
49,392
41 ,833
7,559
24,825
3,839
20,986
3,232
210
992
2,030
73,613
43,671
25,171
265
265
561
26,667
9,376
14,081
257
2,953
29
29
9,370
52
52
5,291
5,242
49
8,233
7,530
7,464
648 6,816
66
703
703
5,885
7,515
7,191
324
-1 ,630
2,348
-2,347
-2,347
1 99,273
1 92,955
1 92,758
163,561
56,094
46,956
9,138
22,172
3,338
18,834
3,601
253
1 ,301
2,047
81,810
48,831
27,502
67
67
573
-756
29,197
9,374
1 7,790
248
1 ,785
197
43
154
6,318
73
73
967
965
2
1997
8,857
7,980
7,957
1 ,561
6,396
23
877
877
7,344
5,690
5,550
140
1 ,654
1 ,513
-1,516
-13,142
1 1 ,626
205,871
1 99,126
1 98,980
174,932
59,165
47,869
1 1 ,296
21 ,989
3,322
1 5,482
4,276
309
1 ,459
2,508
89, 1 1 8
53,543
29,61 5
4
4
331
49
24,Q48
5,295
1 6,849
244
1 ,660
146
146
6,744
73
73
570
570
Finland 172
1998
8,476
7,606
7,583
2,879
4,704
23
870
870
6,372
6,188
6,157
32
184
2,104
-2, 1 74
-864
-1,310
226,346
221 ,033
220,656
191 ,564
64,339
48,1 55
16,184
22,877
3,158
20,200
4,829
350
1 ,689
2,790
96,881
58,208
32,291
309
2,329
29,092
8,777
22,467
244
1 ,838
-4,234
377
18
359
5,31 1
73
73
450
450
1999p
1 57
Finland 1 72
1990 1991 1992 1993 1994 1995 1996 1997 1 998 1999p
Millions of Markkaa/ Year Ending December 3 1
1 9 Fm.Supranat.Auth.to Mbr.Cts . . ........ 4,027 5,278 6,101 4,788
19.1 Current ....................... . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,540 4,734 4,805 3,915
19.2 Capital ..................... ........... . . . . . . . . . . . . . . . . . . . 487 544 1 ,296 873
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( = C.II) ................. 1 58,673 1 84,225 203,201 218,612 223, 1 1 9 232,883 231 ,425 21 9,527 230,509
General Public Services .................... 7,952 9,279 7,850 6,488 7,610 12,575 13,516 1 5,300 1 2,859
2 Defense ... . . . . . . . . . . . . . . . . . . ........................... 7,525 7,854 8,996 8,507 9,095 8,625 8,9 1 1 10,002 1 0,307
3 Public Order & Safety ........................ 4,772 5,035 5,099 5,033 5,182 5,636 5,991 5,741 6,831
4 Education .......................... . . . . . . . . . . . . . . . . . . . . 23,558 25,604 26,816 24,635 23,624 24,467 23,437 22,202 23,924
5 Health . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17,755 t5,970 6,025 6,21 1 5,935 6,242 7,017 7,426 7,628
6 Social Security & Welfare ........ ...... . . . 54,856 t82,518 94,261 99,476 99,068 94,133 89,170 85,937 83,875
7 Housing & Commun. Amenities ...... 3,056 3,733 5,270 5,962 7,196 6,992 6,891 6,917 6,591
8 Recr.,Cultr.,Relig.Affrs . . .. . . . . . . . . . . . . . . . . . . . 2,498 2,766 2,889 2,576 2,359 2,295 2,328 2,495 2,397
9-13 Econ. Affairs & Services ................... 30,128 33,398 35,737 36,414 36,496 41 ,627 43,189 38,869 37,640
9 Fuel & Energy ..................................... 625 720 699 795 1 ,079 827 770 765 1 ,809
10 Agric.,Forestry,Fishing,Hunt. ............ 1 1 ,883 13,308 13,293 1 2,034 1 1 ,587 14,670 13,391 1 3,008 1 1 ,794
1 1 Mining, Manufc., & Construct. ......... 2,542 2,519 2,857 6,315 5,926 5,413 7,642 3,227 5,275
1 2 Transportation & Communication ... 9,426 9,776 10,156 9,041 8,901 8,468 7,269 7,717 7,881
1 3 Oth. Econ. Affairs & Serv . .. . . . . . ......... 5,652 7,075 8,732 8,229 9,003 12,249 14,1 1 7 14,152 14,761
1 4 Other Expenditures ... . . ....................... 6,573 8,068 10,258 23,310 26,554 30,291 30,975 24,637 38,455
of which: Interest Payments ..... . . . . . 4,727 5,784 8,351 1 7,966 22,137 25,831 30,005 24,637 31 ,582
Adjustment to Total Expenditure .... -3,880
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay(II +V) .......... 163,163 1 92,410 232,341 230,374 232,608 241,553 235,644 221 ,394 228,250
I I Total Expenditure (I I I + IV) ......... ....... 1 58,673 1 84,225 203,201 218,612 223, 1 1 9 232,883 231 ,425 21 9,527 230,509
Ill Current Expenditure .. . . . . . . . . . . . . ............. 147,826 1 73,534 1 92,989 21 0,237 213,919 221 ,708 222,281 21 2,698 21 9,924
Expenditure on Goods & Serv . ....... 32,053 35,298 38,588 36,043 37,647 39,685 41 ,555 42,007 42,604
1.1 Wages and Salaries ........................... 1 5,543 16,592 16,535 1 5,902 15,512 1 5,366 1 5,226 1 5,207 1 5,300
1 .3 Other Purch.of Goods & Serv . ........ 16,510 1 8,706 22,053 20,141 22,135 24,31 9 26,329 26,800 27,304
2 Interest Payments .............................. 4,727 5,784 8,351 17,966 22,137 25,831 30,005 24,637 31 ,582
3 Subsidies & Oth. Curr. Trans!. ........ 1 1 1 ,046 1 32,452 146,050 156,228 1 54,135 1 56,1 92 1 50,721 146,054 145,738
3.2 Transf.to Oth.Lev.Nat.Govt . . ............ 35,840 40,238 41 ,223 41 ,722 38,766 38,009 31 ,659 28,537 28,120
3.5 Transfers Abroad ..... . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,056 3,600 2,816 2,177 2,161 1 ,338 1 ,51 1 1 ,974 1 ,937
IV Capital Expenditure ............................ 10,847 10,691 10,212 8,375 9,200 1 1 ,175 9,144 6,830 10,585
4 Acquis. of Fixed Cap. Assets .......... 5,492 5,063 4,697 3,922 3,517 3,198 3,289 3,297 3,432
5 Purchases of Stocks .. . . . . . . . . . . . . . . . . . . . . . . . . 177 376 129 374 288 541 1 1 5
6 Purch. of Land & lntang. Assets ..... 735 876 1 , 1 42 779 1 ,162 631 535 627 3,259
7 Capital Transfers ................................ 4,443 4,376 4,244 3,300 4,233 6,805 5,320 2,791 3,894
7.1 Domestic ............................................... 4,443 4,376 4,244 3,300 4,233 6,599 4,980 2,791 3,880
7.1.1 To Other Levels of Nat. Govt ... . . . . . . . 2,385 2,332 2,045 1 ,249 1 ,589 1 ,510 1 ,577 1 ,631 1 ,367
7.2 Abroad ..... . . . . . . . . . . . . . . . . . . . . . .... . . . . . . . . . . . . . . .. . . . . . 206 340 14
v Lending minus Repayments ............ 4,490 8,185 29,140 1 1 ,762 9,489 8,670 4,419 1 ,867 -2,259
8 Domestic .. . . . . . . . . . . . . . . . . . . . . . . . ... . . ......... . . ...... 4,365 8,334 28,942 1 1 ,574 9,401 8,1 08 3,834 1 ,744 -2,381
8.1 To Other Levels of Nat. Govt .. . . . . . . . . 1 1 5 297 344 -80 74 -44 -154 -16 34
8.3-4 To Financial lnst. & Other . . . ............. -258 8,037 28,598 1 1 ,654 9,327 8, 1 52 3,988 1 ,760 -2,41 5
9 Abroad ................................................... 125 -149 198 188 88 562 585 123 122
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing ( I I+ I l l ) ................................ -945 34,096 70,346 64,554 58,781 53,599 36,571 1 5,523 1 ,904
II Domestic Financing ... .......... ... . . . . . ...... -4,377 1 1 ,301 1 9,449 15,431 26,024 53,823 36,203 34,419 9,719
1 From Other General Govt . . .............. -5
2 From Monetary Authorities ....... ........ 4,181 1,379 985 -1,41 7 709 99
3 From Deposit Money Banks ............ -8,373 9,981 1 8,543 17,187 25,258 36,104
4 Other Domestic Financing .. . . . . ......... 5 Adjustments ......................................... -185 -59 -74 -339 57
Ill Financing Abroad .... . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,432 22,795 50,897 49,123 32,757 -224 368 -18,896 -7,81 5
8 Other Borrowing Abroad ................... 3,432 22,795 50,897 49,123 32,757
9 Changes in Cash, Deposits, etc . . ...
1 58 Government Finance Statistics Yearbook 2002
1990
Table E. Financing by Type of Debt Instrument Consolidated Central Government
Financing ( = D.I) ......... ... . . . . . . . ... ... .... ... -945
II Domestic Financing ( = D.II) ............. -4,377 Long-term Bonds ................................ -2,530
2 Short-term Bonds and Bills .............. 3 Long-term Loans n.e.c . . . . . . . . . . . . .. . . . . . . . . 289 4 Short-term Loans & Adv. n.e.c . . . . . . .
6 Changes in Cash, Deposits, etc . .... -2,136 Adjustment to Domestic Financing
Ill Financing Abroad ( = D.ll l) ............... 3,432 7 Long-term Bonds ................................ 3,396 8 Short-term Bonds and Bills .............. 1 0 Short-term Loans & Adv. n.e.c . . ... . . 36
Table F. Outstanding Debt Consolidated Central Government
(at End of Fiscal Year)
Total Debt (11 + 1 1 1 ) .. . .... . . ..................... 56,654
II Domestic Debt ......... . . . . . . . . . . . . . . . . . . . . . . . . . . . 27,444 Ill Foreign Debt .. . . . . . . . . . . . . . . . . . . .................... 29,210
Table L. Local Governments
A. Revenue and Grants Total Revenue & Grants(I I+VII) . . . . 109,532
II Total Revenue (I I I +VI) ..................... 71 ,055 Ill Current Revenue (IV+ V) . . . . . . . . . . . . . . . . . 71 ,055 IV Tax Revenue ( 1 -7) .... .... . . . . . . . . . . . . . . . . .. . . . 50,934 v Nontax Revenue (8- 1 2) .................... 20,121 8 Entrepren. & Property Income ........ 2,885 12 Other Nontax Revenue ..................... 17,236 VI Capital Revenue ................................. VII Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . ........................ 38,477 18 From Other Levels of Nat. Govt . .... 38,477
C. Expenditure and Lendln� minus Repayments by Economic ype Tot.Exp.& Lend-Repay.( I I+V) ......... 1 09,622
II Total Expenditure (I I I + IV) . . . . . . . . . . . . . . . . 108,225 Ill Current Expenditure ( 1 -3) . ....... ..... . . . . 96,038
Expenditure on Goods & Serv . . . . . . . . 83,926 1.1-2 Wages & Sal.& Emplr.Contrib . . ....... 55,245 1.3 Other Purch.of Goods & Serv . . ....... 28,681 2 Interest Payments ... . . . . . . ..................... 2,299 3 Subsidies & Other Curr. Trans! . . ..... 9,796
3.2 Transf.to Oth.Lev.of Nat.Govt . . ....... 2,707 IV Capital Expenditure (4-7) ..... . . . ......... 1 2,187 4,5,6 Stocks, Land, Fixed Cap. Assets ... 12,143 7 Capital Transfers .............. .................. 44
7.1.1 To Other Levels of Nat. Govt .......... 38 v Lending minus Repayments ............ 1 ,397
5.1 1 DEFICIT /SURPLUS (A. I-C. I) ........... -90
2002 Government Finance Statistics Yearbook
1991 1992
34,096 70,346
1 1 ,301 19,449 t6,381 8,812 t5,180 9,582
35 -5 748 2,187
7,655 -372 -0,698 -755
22,795 50,897 t21 ,978 48,938
t81 7 1 ,959
87,915 171 ,930
30,216 51 ,956 57,699 1 1 9,974
1 1 3,853 1 1 5,339 71,918 72,956 71,918 72,956 49,145 48,268 22,773 24,688 3,41 1 4,389
19,362 20,299
41 ,935 42,383 41 ,935 42,383
1 1 7,932 1 17,846 1 1 5,912 1 1 5,422 104,823 106,619 90,858 89,999 60,532 60,267 30,326 29,732 2,950 3,546
1 1 ,000 13,057 3,030 4,234
1 1 ,089 8,803 1 1 ,033 8,751
56 52 49 47
2,020 2,424
-4,079 -2,507
Finland 1 72
1993 1994 1995 1 996 1997 1998 1999p
Millions of Markkaa/ Year Ending December 31
64,554 58,781 53,599 36,571 15,523 1 ,904
15,431 26,024 53,823 36,203 34,419 9,719 29,677 21,187 50,306 34,241 36,797 29,209
8,062 10,329 4,711 -772 -0,468 -15,067
3,363 -723 -724 -794 -263 -783 919 2,354 1 ,500 800 -000
-20,677 -14,039 -1 ,970 3,232 4,668 -3,714
-5,913 6,916 -504 485 74
49,123 32,757 -224 368 -18,896 -7,815
50,100 32,083 -977 674
263,078 314,285 362,202 396,718 419,346 421,390
87,588 123,434 1 74,874 196,836 210,088 21 1 ,413
1 75,490 190,851 187,328 199,882 209,258 209,977
1 14,836 1 19,017 124,687 1 25,513 123,155 1 27,994 131 ,041
72,134 78,507 83,946 91,592 93,595 99,132 102,240
72,134 78,507 83,946 91 ,592 93,595 99,132 102,240
48,216 54,889 59,342 64,532 65,628 70,644 72,980
23,918 23,618 24,604 27,060 27,967 28,488 29,260
5,209 4,612 4,895 5,354 5,487 5,739 5,710
18,709 19,006 19,709 21 ,706 22,480 22,749 23,550
42,702 40,510 40,741 33,921 29,560 28,862 28,801
42,702 40,510 40,741 33,921 29,560 28,862 28,801
1 1 1 ,929 1 1 1 ,831 1 1 7,700 1 20,917 127,105 129,177 131 ,925 1 1 1 ,787 1 1 1 ,637 1 1 7,553 1 20,665 126,855 1 29,417 131 ,925 105,030 104,588 109,836 1 1 1 ,391 1 1 5,845 1 18,326 120,857 86,301 86,300 92,056 98,787 103, 1 13 105,786 108,826 57,124 57,310 61,604 65,785 67,234 68,896 70,633 29,177 28,990 30,452 33,002 35,879 36,890 38,193 3,984 3,430 3,108 2,585 1 ,887 1 ,749 1 ,287
14,725 14,836 14,650 9,978 10,696 10,650 10,597 8,633 8,671 8,309 3,067 2,710 2,975 2,942 6,757 7,049 7,717 9,274 1 1 ,010 1 1 ,091 1 1 ,068 6,694 6,997 7,656 8,740 10,850 1 1 ,003 10,984
63 52 61 534 160 88 84 58 47 51 524 1 50 78 74
142 194 147 252 250 -240
2,907 7,186 6,987 4,596 -3,950 -1,183 -084
1 59
France 1 32
Summary Table Consolidated Central Government
Total Revenue and Grants (A. I) .... . 2 Total Revenue (A. I I ) . . . . . . . . . ................ . 3 Current Revenue (A.III) . . . . . . . . . . . . . . . . . . . . . 3.1 Tax (A.IV) . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
3.2 Nontax (A.V) . . . . . . . . . . . . . . . . . . . . ................... . 4 Capital Revenue (A. VI) . . . . . . . . . . . . . . . . . . . . . 5 Grants (A. VII) ....... . . . . . . . . . . . .. .... ........... . . . 5.1 Curr.(A1 7. 1 +A18 . 1 + A 1 9 . 1 ) . . . . . . . . . . . 5.2 Cap.(A1 7 .2 + A1 8.2 + A1 9.2) .. . . . . . . . . . .
6 Total Exp.& Lend-Repay(C.I) ......... . 7 Total Expenditure (C.II) . . . . . . . . . . . . . . . . . . . . . 8 Current Expenditure (C. I I I ) . . . . . . . . . . . . . . . 9 Capital Expenditure (C.IV) ............... . 10 Lending minus Repay (C.V) . . . . . . . . . . . . .
1 1
12 13 14
Adjustment to Deficit/Surplus ........ .
Overall Deficit/Surplus ( 1 -6) . . . . . . . . . . . .
Financing (D.I or E.l) ( = -1 1 ) . . . . . . . . . . . Abroad (D.III or E. I l l) . . . . . . . . . . .............. . Domestic (D.II or E. I I) .......... ............. .
Summary Table Budgetary Central Government
Total Revenue and Grants (A. I) .... . 2 Total Revenue (A. II) ............ . . . . . . . . . . . .. . 3 Current Revenue (A. I I I ) .. . . . . . . . ........... . 3.1 Tax (A.IV) .................... ....................... .. 3.2 Nontax (A.V) ... . . . . . . .. . . . . . . . . . . . . . . . . ....... ..... . 4 Capital Revenue (A. VI) .................... . 5 Grants (A. VII) . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . .. 5.1 Curr.(A1 7 . 1 +A18 . 1 + A 1 9 . 1 ) . . . . . . . . . . . 5.2 Cap.(A1 7 . 2 + A 1 8. 2 + A1 9.2) . . . . . . . . . . . . 6 Total Exp.& Lend-Repay(C.I) .. . . . . . .. . 7 Total Expenditure (C. I I ) . . . . . . . .. . . . . . . . . . . . . 8 Current Expenditure (C.III) ... . . . . . . . . . . . . 9 Capital Expenditure (C. IV) .. . . . . . . . . . . . . . . 10 Lending minus Repay (C.V) ............ .
Adjustment to Deficit/Surplus ........ . 1 1 Overall Deficit/Surplus ( 1 -6) ........... . 12 Financing (D. I or E. I) ........................ . 13 Abroad (D . I l l or E . I l l ) ........................ . 1 4 Domestic (D.II o r E.ll) ....................... .
Summary Table Central Govt - Soc. Security Funds
1 Total Revenue and Grants (A. I) ..... 2 Total Revenue (A. I I ) . . . . . . . 3 Current Revenue (A. I l l) . . . . . . . . . . . . . . . . . . . . . 3.1 Tax (A.IV) .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.2 Nontax (A.V) ...... ................................. . 4 Capital Revenue (A. VI) . . . . . . . . . . .. ........ . 5 Grants (A. VII) . . . . . . . . ............................. . 5.1 Curr.(A1 7 . 1 +A18. 1 + A 1 9 . 1 ) .......... . 5.2 Cap.(A 1 7 . 2 + A 1 8. 2 + A1 9.2) . . . . . . . . . . . . 6 Total Exp.& Lend-Repay(C. I) . . . . . . . . . . 7 Total Expenditure (C. I I ) . . . . . . . . . . . . . . . . . . . . . 8 Current Expenditure (C. I I I ) . . . . . . . . . . . . . . . 9 Capital Expenditure (C. IV) ............... . 10 Lending minus Repay (C.V) ............ .
Adjustment to Deficit/Surplus ... . . . . . . 1 1 Overall Deficit/Surplus ( 1 -6) ........... . 1 2 Financing (D. I or E . I ) ........................ . 13 Abroad (D . I l l or E . l l l ) ... . . . ........ . . . . . . . . . . . 1 4 Domestic (D. I I o r E.l l) ....... . . . . . .. . . . . . . . . . .
1 60
1988
2,378.3 2,342.8 2,335.0 2,161.7
173.3 7.8
35.5 29.5
6.0
2.480.3 2.462.9 2,342.5
120.5 17.4
-32.2
-134.2
134.2 23.4
1 10.8
1 ,253.3 1 ,228.3 1 ,226.7 1 , 152.0
74.7 1 .6
24.9 20.1 4.8
1 , 1 10.2 1 ,103.2 1 ,012.4
90.9 7.0
-2.9 140.2 126.2 21.7
104.5
1 ,078.6 1 ,075.8 1 ,074.4
997.3 77.1
1 .4 2.8 2.0
.8 1 ,221.2 1 ,21 2.0 1 , 194.5
17.5 9.2
-10.6 -1 53.2
7.4
7.4
1989
2,528.8 2.495.6 2,491.9 2,320.5
171 .4 3.7
33.2 27.0
6.2
2,612.8 2,595.3 2,471 .2
1 24.1 1 7.5
-34.6
-118.6
1 1 8.6 46.0 72.6
1 ,318.3 1 ,293.0 1 ,292.4 1 ,224.1
68.3 .5
25.4 20.4
5.0 1 ,162.6 1 , 159.4 1 ,065.7
93.7 3.2
-1 1 .3 144.4 121 .9 46.1 75.8
1 , 163.8 1 , 161 .7 1 ,160.1 1 ,084.0
76.1 1 .6 2.2 1 .5 .7
1 ,298.5 1 ,285.7 1 ,268.3
19.4 12.8 -3.7
-138.4 -3.7
-3.7
1 990
2,673.3 2,638.7 2,631.5 2,448.8
182.7 7.2
34.6 26.8
7.8
2,761.6 2,770.0 2,604.5
1 65.5 -8.4
-48.2
-136.5
136.5 70.8 65.7
1 ,383.8 1 ,356.9 1 ,356.5 1 ,278.0
78.5 .4
26.9 21.1
5.8 1 ,220.0 1 ,236.6 1 , 122.3
1 14.4 -16.6 -46.0 1 1 7.8 153.8 70.8 83.0
1 ,236.8 1 ,233.9 1 ,233.1 1 , 155.1
78.0 .8
2.9 1 .7 1 .2
1,377.1 1 ,369.7 1 ,348.6
21 .1 7.4
20.9 -1 19.4
-18.4
-18.4
1991 1992 1993 1994 1995 1 996 1997
Billions of Francs/ Year Ending December 31
2,817.9 2,768.2 2,752.8 2,561.1
191 .7 13.4 51.7 43.1
8.6
2,983.3 2,950.5 2,801.7
148.8 32.8
79.8
-85.6
85.6 14.0 71.6
1 ,464.4 1.421.3 1,415.5 1 ,338.2
77.3 5.8
43.1 36.1
7.0 1 ,324.4 1 ,292.7 1 , 193.5
99.2 31.7 64.8
204.8 88.8 18.6 70.2
1 ,295.8 1 ,292.9 1 ,291.5 1 ,205.7
85.8 1 .4 2.9 1 .9 1 .0
1 .477.2 1 ,472.2 1 ,447.4
24.8 5.0
33.0 -148.4
-8.7 -4.2 -4.5
2,892.7 2,845.5 2,826.6 2,625.5
201.1 18.9 47.2 38.5
8.7
3,159.0 3,154.7 2,991 .9
162.8 4.3
-7.7
-274.0
274.0 21.5
252.5
1 .474.0 1 .437.4 1,431.1 1 ,346.6
84.5 6.3
36.6 30.0 6.6
1 ,378.3 1 ,379.4 1 ,275.0
104.4 -1.1 9.3
105.0 224.2 36.1
188.1
1,351.6 1 ,347.8 1 ,346.7 1 ,257.7
89.0 1 . 1 3.8 2.3 1 .5
1 ,584.8 1 ,582.2 1 ,548.1
34.1 2.6 2.9
-230.3 49.4
-12.9 62.3
2,921.5 2,871.3 2,855.3 2,653.8
201.5 16.0 50.2 40.9
9.3
3,319.0 3,336.9 3,182.2
154.7 -17.9
-4.5
-402.0
402.0 37.4
364.6
1 ,473.8 1 ,435.7 1 .430.5 1 ,349.8
80.7 5.2
38.1 31 .1
7.0 1 ,438.6 1 .447.1 1 ,348.9
98.2 -8.5 -2.3 32.9
340.8 39.8
301.0
1,381.7 1 ,377.6 1 ,376.3 1 ,284.0
92.3 1 .3 4.1 2.6 1 .5
1 ,671.5 1 ,681.7 1 ,648.6
33.1 -10.2 28.6
-261.2 58.5 -2.0 60.5
3,032.3 2,983.5 2,967.1 2,776.1
191 .0 16.4 48.8 40.2
8.6
3.429.8 3.458.2 3,285.8
172.4 -28.4
-14.5
-412.0
412.0 -48.6 460.6
1,557.2 1,521.0 1 ,507.7 1 ,435.7
72.0 13.3 36.2 30.0
6.2 1 .489.7 1 ,527.7 1 ,399.5
128.2 -38.0 -14.0 53.5
339.5 -49.2 388.7
1 ,399.6 1 ,394.1 1 ,392.7 1 ,304.7
88.0 1.4 5.5 4.0 1 .5
1 ,709.5 1 ,702.4 1 ,672.1
30.3 7.1 5.0
-304.9 72.2
.8 71.4
3,169.5 3,1 1 6.5 3,1 12.1 2,917.4
194.7 4.4
53.0 44.4
8.6
3,682.0 3,564.7 3,399.5
1 65.2 97.3
-10.1
-502.6
502.6 54.9
447.7
1 ,626.7 1 ,587.3 1 ,586.2 1 ,517.1
69.1 1 .1
39.4 33.0 6.4
1 ,629.5 1 ,563.6 1 ,449.5
1 14.1 65.9
-23.1 -25.9 424.8
55.2 369.6
1 ,464.9 1 ,459.2 1 .457.3 1 ,363.8
93.5 1.9 5.7 4.4 1 .3
1 ,794.2 1 ,768.5 1 ,735.4
31.1 27.7 22.4
-306.9 74.0
-.1 74.1
3,317.8 3,271.2 3,268.3 3,057.6
208.7 4.9
46.6 37.4
9.2
3,740.9 3,687.2 3,525.6
161 .6 53.7
9.8
-413.3
413.3 15.4
397.9
1 ,693.2 1 ,660.1 1 ,659.1 1 ,586.2
72.9 1 .0
33.1 26.1 7.0
1 ,635.7 1 ,596.7 1 ,489.2
107.5 39.0
-1 1 .2 46.3
359.2 -31.5 390.7
1 ,552.1 1 ,547.1 1 ,545.5 1 .449.3
96.2 1 .6 5.0 3.7 1 .3
1 ,848.9 1 ,840.7 1 ,809.2
31.5 8.2
10.9 -285.9
59.8
59.8
3,490.5 3,438.7 3,397.8 3,188.9
208.9 40.9 51.8 41.2 11).6
3.797.3 3.789.2 3,627.6
161.6 8.1
22.4
-284.4
284.4
1 ,840.7 1 ,803.9 1 ,802.2 1 ,727.7
74.5 1 .7
36.8 29.4
7.4 1 ,616.0 1 ,644.0 1 ,532.9
1 1 1 . 1 -28.0
8.0 232.7 242.7
1 ,537.4 1 ,531.1 1,531.1 1 .438.1
93.0
6.3 3.8 2.5
1 ,874.5 1 ,897.5 1 ,868.2
29.3 -23.0
13.5 -323.6
29.4
Government Finance Statistics Yearbook 2002
Summary Table Central Govt. Extrabudg. Accts
1 Total Revenue and Grants (A. I) ... .. 2 Total Revenue (A. I I ) ......................... . 3 Current Revenue (A.III) . . . . . . . . . . . . . . . . . . . . . 3.1 Tax (A.IV) .............................. . . . .......... .. 3.2 Nontax (A.V) .... . .. ............... . . . . . . .. .. . .. . .. . . 4 Capital Revenue (A. VI) .................... . 5 Grants (A. VII) .................... . . . . . . . . ......... . 5.1 Curr.(A1 7.1 +A1 8 . 1 +A19. 1 ) .......... . 5.2 Cap.(A1 7.2 +A1 8.2 +A1 9.2) ........... . 6 Total Exp.& Lend-Repay(C.I) ......... .
7 Total Expenditure (C. I I ) .................... . 8 Current Expenditure (C.II I) . . . ... . . . . . . . . . 9 Capital Expenditure (C.IV) . ... . . . . . . ... . . . 10 Lending minus Repay(C.V) ............. .
Adjustment to Deficit/Surplus ........ .
1 1 Overall Deficit/Surplus ( 1 -6) ... ........ .
1 2 Financing (D. I or E . I) ........................ . 1 3 Abroad (D. I l l or E . Ill) . . .. . . . . . . . . . . . . . . . . . . . . . 1 4 Domestic (D.II o r E.ll) ....................... .
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants(I I+VII) ... .
I I Total Revenue ( I l l+ VI) .................... .
Ill Current Revenue ( IV+ V) ................ .
IV Tax Revenue ................ . . . . . . . . . .. . . . . . . . . ... . Tax on lnc.,Profits, Cap.Gains . . . . . . . . .
1.1 Individual ...................... ............... . . ....... .
1.2 Corporate ...................... ....................... . 1.3 Other Unalloc. Taxes on Inc . ......... .
2 Social Security Contributions .......... . 2.1 Employees ........................ . . . . . . . . . . . . . . . . . . . . 2.2 Employers .......................................... .. 2.3 Self-Employed or Nonemployed .... .
3 Taxes on Payroll & Work Force ..... .
4 Taxes on Property ............................. . 4.1 Recur. Taxes on lmmov. Prop . ...... . 4.2 Recurrent Taxes on Net Wealth ... . . 4.3 Estate, Inheritance & Gift Taxes ... . 4.4 Taxes-Financ.& Cap.Transact. . . . . . . . .
5 Dom. Taxes on Goods & Serv . ... . . . . 5.1 Gen. Sales, Turnover or V.A.T ..... .. .
5.2 Excises ............... . . . . . . . . . ......... . . . . . . . ......... .
6 6.1
7
Taxes-lnternat'l Trade, Transac ..... . Import Duties ....... ............................... .
Other Taxes .... . . . . . ........... . . . . . . . . ............ .
Adjustment to Tax Revenue ........... .
V Nontax Revenue ................................ . 8 Entrepren. & Property Income ....... . 9 Adm.Fees,Chges,Nonind.Sales ...... . 10 Fines and Forfeits ................ ........... .. . 12 Other Nontax Revenue .................... .
VI Capital Revenue ................................ . 1 6 Cap.Transf.fr.Nongov1.Sources ...... .
VII Grants . . . . . . . . . . . . .................... . . . . . . . . . . . . . . . . . . . .
17 Fm.Abroad(Exci.Supranat.Auth.) ... .
17.1 Current ................................................. . 18 From Other Levels of Nat. Gov1 . ... . 18.1 Current .......................... ...................... ..
1988
46.4 38.5 33.7 12.4 21.3 4.8 7.8 7.4
.4 148.9 147.7 135.7 12.0 1 .2
-18.7 -121.2
.7 1 .7
-1.0
2,378.3
2,342.8
2,335.0
2,161.7 404.8 270.7 132.1
2.0
995.7 314.3 591.6 89.8
24.8
45.1 .5
10.2 21.8 12.6
688.2 490.7 146.8
.4
.4
3.3
-.6
173.3 52.9 71.2 6.2
43.0
7.8 7.8
35.5 7.9 7.9
16.4 10.4
2002 Government Finance Statistics Yearbook
1989
46.7 40.9 39.3 12.4 27.0
1 .6 5.7 5.1
.5 151 .7 1 50.2 139.2 1 1 . 1
1 .5 -19.6
-124.6 .4
-.1 .5
2,528.8
2,495.6
2,49 1 .9
2,320.5 433.9 283.2 148.3
2.4
1 ,083.9 352.1 633.6 98.1
26.8
53.9 .5
16.3
23.4
13.7
718.5 514.8 153.2
.2
.2
2.9
.4
171 .4 60.1 74.5
7.3 29.5
3.7 3.7
33.2 6.9 6.9
1 7.3 1 1 .1
1990
52.7 47.9 41.9 15.7 26.2 6.0 4.8 4.1
.7 164.5 1 63.7 133.6 30.1
.8 -23.1
-134.9 1 . 1
1 . 1
2,673.3
2,638.7
2,631.5
2,448.8 457.8 304.4 1 51 .5
1 .9
1 , 154.1 376.7 674.3 103.1
28.4
56.5 .3
1 7.2 27.0 12.0
747.2 530.6 159.6
.3
.3
2.4
2.0
182.7 68.1 80.0
7.6 27.0
7.2 7.2
34.6 6.9 6.9
20.8 13.0
1991 1992 1993 1994
Billions of Francs/ Year Ending December 31
57.7 52.0 45.8 1 7.2 28.6
6.2 5.7 5.1 .6
18 1 .7 185.6 160.8 24.8 -3.9
-18.0 -142.0
5.5 -.4 5.9
2,817.9
2,766.2
2,752.8
2,561 .1 501.4 366.7 132.6
2.1
1 ,206.3 387.4 709.7 109.2
30.6
55.5
17.0 27.5 10.9
748.4 523.9 162.1
.3
.3
18.6
1 91 .7 65.4 82.1 8.2
36.0
13.4 13.4
51.7 16.7 16.7 21.9 13.3
67.1 60.3 48.8 21.2 27.6 1 1 .5 6.8 6.2
.6 195.9 193.1 168.8 24.3 2.8
-19.9 -148.7
.4 -1.7 2.1
2,892.7
2,845.5
2,826.6
2,625.5 487.7 379.5 1 06.2
2.0
1 ,255.5 41 0.0 733.9 1 1 1 .6
37.1
57.9
19.9 28.4
9.6
765.4 532.5 168.9
21 .9
201.1 63.4 86.9 8.6
42.2
18.9 18.9
47.2 8.8 8.8
24.6 15.9
66.0 58.0 48.5 20.0 28.5
9.5 8.0 7.2 .8
208.9 208.1 1 84.7 23.4
.8 -30.8
-173.7 2.7 -.4 3.1
2,921 .5
2,871 .3
2,855.3
2,653.8 498.8 390.5 106.2
2.1
1 ,276.5 422.9 742.0 1 1 1 .6
40.6
55.4
18.8 28.0
8.6
772.5 526.2 181 .2
10.0
201.5 62.4 92.9
8.7 37.5
16.0 16.0
50.2 8.0 8.0
25.8 16.5
75.5 68.4 66.7 35.7 31.0
1 .7 7.1 6.2
.9 230.6 228.1 214.2
13.9 2.5
-5.5 -160.6
.3 -.2 .5
3,032.3
2,983.5
2,967.1
2,776.1 528.9 407.7 1 1 9.1
2.1
1 ,299.1 431.9 756.6 1 1 0.6
39.1
57.4
19.8 30.0 7.6
833.3 559.5 205.3
.2
.2
18.1
191 .0 48.3
100.5 8.9
33.3
16.4 16.4
48.8 7.3 7.3
29.2 20.6
1995
77.9 70.0 68.6 36.5 32.1
1 .4 7.9 7.0
.9 238.3 234.6 214.6 20.0
3.7 -9.4
-169.8 3.8 -.2 4.0
3,169.5
3,1 1 6.5
3,1 12.1
2,917.4 548.7 422.2 1 24.8
1 .7
1 ,358.1 448.3 793.9 1 1 5.9
40.5
62.4
27.1 28.1 7.2
878.5 594.7 210.8
.2
.2
29.0
194.7 45.4
105.1 7.1
37.1
4.4 4.4
53.0 8.9 8.9
31.7 23.1
1996
72.5 84.0 61.7 22.1 39.6 2.3 8.5 7.6
.9 256.3 249.8 227.2 22.6
6.5 10.1
-173.7 -5.7 46.9
-52.6
3,317.8
3,271 .2
3,266.3
3,057.6 588.7 449.8 136.5
2.4
1 ,418.0 467.7 825.3 125.0
32.7
58.0
19.0 31 .8 7.2
937.1 635.2 216.6
.1
.1
23.0
206.7 47.9
1 1 4.9 8.8
37.1
4.9 4.9
46.6 10.6 10.6 19.7 10.5
France 1 32
1997
1 1 2.4 103.7 84.5 23.1 41.4 39.2
8.7 8.0
.7 306.8 247.7 226.5
21.2 59.1
.9
-193.5 12.3
3,490.5
3,438.7
3,397.8
3,188.9 684.9 493.1 169.9
1 .9
1 ,415.3 449.2 840.4 125.7
48.5
67.8
20.2 40.0
7.6
970.9 658.8 223.6
21 .5
206.9 46.1
1 19.1 1 1 .6 32.1
40.9 40.9
51.8 13.8 13.8 21 .4 10.8
1 61
France 132
18.2 Capital . . . ............................................... . 19 Fm.Supranat.Auth.to Mbr.Cts . ........ . 19.1 Current ................................................. .
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( =C.II) ................ . General Public Services ................... .
2 Defense ............................................... . 3 Public Order & Safety ....................... . 4 Education ............................................. . 5 Health ............ ....................................... . 6 Social Security & Welfare ................ . 7 Housing & Commun. Amenities ..... . 8 Recr.,Cultr.,Relig.Affrs . ..................... .
9-13 Econ. Affairs & Services ................. ..
9 Fuel & Energy .................................... . 10 Agric.,Forestry,Fishing,Hunt. .......... . . 1 1 Mining, Manufc., & Construct. .. ...... . 12 Transportation & Communication .. . 13 Oth. Econ. Affairs & Serv . ............... . 1 4 Other Expenditures ........................... .
II
of which: Interest Payments ....... .
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay(I I+V) ......... .
Total Expenditure (III + IV) ............... .
I l l Current Expenditure .......................... . Expenditure on Goods & Serv . ...... .
1 .1 Wages and Salaries .......................... . 1.3 Other Purch.of Goods & Serv . ....... . 2 Interest Payments ............... . . . . . . . ....... . 3 Subsidies & Oth. Curr. Trans! . ....... . 3.1 Subsidies ............................................. . 3.2 Transf.to Oth.Lev.Nat.Govt . . ........... . 3.3-4 Transf.to Nonpft.lnst.& Houshld . ... . 3.5 Transfers Abroad ............................... .
IV Capital Expenditure ........................... . 4 Acquis. of Fixed Cap. Assets ........ .. 5 Purchases of Stocks ......................... . 6 Purch. of Land & lntang. Assets ... .. 7 Capital Transfers ............................... . 7.1 Domestic ............................................. .. 7.1.1 To Other Levels of Nat. Govt ......... . 7.2 Abroad .................................................. .
V Lending minus Repayments ........... . 8 Domestic .............................................. . 8.1 To Other Levels of Nat. Govt ......... . 8.3-4 To Financial lnst. & Other ............... . 9 Abroad .......................... ........................ .
II 1 2 3 4
Ill
1 62
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing (l l + l l i) ............................... .
Domestic Financing .......................... . From Other General Govt . . ............. . From Monetary Authorities .............. . From Deposit Money Banks ........... . Other Domestic Financing .............. . Adjustment to Domestic Financing
Financing Abroad ........ ...................... .
1988
6.0 1 1 .2 1 1 .2
2,462.9 153.1 163.5 34.8
1 66.2 375.0
1 , 104.8 30.9 15.3
132.8 3.5
22.0 8.3
49.0 50.0
286.5 104.5
2,480.3
2,462.9
2,342.5 648.4 412.4 236.0 1 04.5
1 ,589.6 99.7
156.8 1 ,227.5
1 05.6
120.5 51.3
68.5 64.0 26.9
4.4
17.4 1 1 .9
5.5
134.2
1 1 0.8 .7
48.8 -31 .9 93.8
-.5
23.4
1989
6.2 9.0 9.0
2,595.3 142.2 164.6 33.4
1 78.8 401.7
1 , 164.6 34.4 16.2
135.4 3.5
14.2 9.3
49.5 58.9
324.0 1 1 8.6
2,612.8
2,595.3
2,471 .2 672.5 436.0 236.5 1 1 8.6
1 ,680.1 1 02.6 171 .8
1 ,299.3 1 06.4
124.1 55.2
66.0 61.4 29.8
4.6
1 7.5 10.0
.1 9.9 7.5
1 1 8.6
72.6 .3
-42.1 -12.6 127.0
46.0
1990
7.8 6.9 6.9
2,770.0 157.4 1 77.4 40.1
193.0 444.2
1 ,213.4 31.6 16.9
137.8 3.5
1 5.0 10.4 49.2 59.7
358.2 139.5
2,761.6
2,770.0
2,604.5 708.7 462.0 246.7 139.5
1 ,756.3 81.7
182.7 1 ,387.2
104.7
1 65.5 59.0
87.2 61.1 32.7 26.1
-8.4 -12.4
-.2 -12.2
4.0
136.5
65.7 -.2
25.0 -38.6
77.7 1 .8
70.8
1991 1992 1993 1994 1995 1996 1997
Billions of Francs/ Year Ending December 31
8.6 13.1 13.1
2,950.5 156.9 1 76.3 37.6
207.0 475.8
1 ,301.1 34.8 17.2
146.9 3.3
20.3 10.1 51.7 61.5
396.9 1 52.8
2,983.3
2,950.5
2,801.7 744.5 484.9 259.6 152.8
1 ,904.4 92.6
198.7 1 ,481.5
131.6
148.8 62.6
76.3 67.2 34.4
9.1
32.8 19.0 -.1
19.1 13.8
85.6
71.6 .3
16.0 -13.3 68.6
14.0
8.7 13.8 13.8
3,1 54.7 167.7 181.8 39.5
220.2 488.0
1 ,41 2.0 38.9 1 7.3
147.5 3.0
13.0 10.5 55.4 65.6
441.8 177.7
3,1 59.0
3,1 54.7
2,991.9 790.0 513.9 276.1 177.7
2,024.2 96.8
21 1 .0 1 ,582.0
134.4
162.8 67.2
89.4 80.6 37.6 8.8
4.3 -6.5
-6.5 10.8
274.0
252.5 -.4
-39.1 43.6
248.4
21.5
9.3 16.4 16.4
3,336.9 21 7.0 1 78.5 42.2
235.2 724.6
1 ,295.6 38.2 20.5
275.1 7.0 9.1 7.3
35.2 216.5 310.0 1 98.5
3,31 9.0
3,336.9
3,182.2 841.7 542.5 299.2 1 98.5
2,142.0 94.8
219.6 1 ,684.7
1 42.9
154.7 68.2
95.2 85.3 40.9
9.9
-17.9 -28.3
-28.3 10.4
402.0
364.6 -.3
-67.4 68.7
363.6
37.4
8.6 12.3 1 2.3
3,458.2
217.0
3,429.8
3,458.2
3,285.8 851.3 559.3 292.0 217.0
2,217.5 1 1 3.6 228.5
1 ,724.6 1 50.8
1 72.4 66.5
1 1 2.0 80.3 40.8 31.7
-28.4 -36.2
-.1 -36.1
7.8
412.0
460.6 -.2
70.1 47.2
343.5
-48.6
8.6 12.4 12.4
3,564.7
244.4
3,662.0
3,564.7
3,399.5 858.3 581.7 276.6 244.4
2,296.8 1 1 8.7 245.1
1 ,781.8 151 .2
165.2 65.3
92.4 83.6 39.5 8.8
97.3 94.9
-.1 95.0
2.4
502.6
447.7 -.3
45.9 51.8
350.3
54.9
9.2 16.3 16.3
3,687.2
253.3
3,740.9
3,687.2
3,525.6 889.9 595.6 294.3 253.3
2,382.4 155.5 225.0
1 ,847.0 154.9
161.6 68.5 4.7 1 .4
87.0 77.5 39.1 9.5
53.7 51.2
-.2 51.4 2.5
413.3
397.9 -.3
42.5 35.7
320.0
15.4
10.6 16.6 16.6
3,789.2
251.4
3,797.3
3,789.2
3,627.6 896.4 604.2 292.2 251.4
2,479.8 156.9 241.6
1 ,916.8 1 64.5
161.6 70.2 1 .7 1 .3
88.4 81.7 39.8
6.7
8.1 8.1
8.1
284.4
Government Finance Statistics Yearbook 2002
II
2 3 4 5 6
I l l 8 9 10 1 1 1 2
I II I l l IV
1.1 4 5 3,6,7 v 8 9,10 12 VI VII 18
3 4 5 6 7 8 9 1 2 1 4
I I I l l
1.1-2 1.3 2 3 3.2 IV 4,5,6 7 v
Table E. Financing by Type of Debt Instrument Consolidated Central Government
Financing ( = D.I) ............................... .
Domestic Financing ( = D.II) ............ . Long-term Bonds .... ........................... .
Short-term Bonds and Bills ............. . Long-term Loans n.e.c . . ................... . Short-term Loans & Adv. n.e.c . ..... . Other Liabilities .................................. . Changes in Cash, Deposits, etc . ... .
Financing Abroad ( = D.II I) .............. . Short-term Bonds and Bills ............. . Long-term Loans n.e.c . . ................. .. . Short-term Loans & Adv. n.e.c . ..... . Other Liabilities .................................. . Changes in Cash, Deposits, etc . ... .
Table L. Local Governments
A. Revenue And Grants Total Revenue & Grants(I I+VII) ... . Total Revenue ( I l l+ VI) .................... . Current Revenue (IV+ V) ................ . Tax Revenue ( 1 ·7) . ... ........................ . Tax on Inc., Profits, Cap. Gains ..... . Individual .............................................. . Taxes on Property .... ......................... . Dom. Taxes on Goods & Serv . ...... . Other Taxes ......... ............................... . Nontax Revenue (6· 1 2) . . .......... ....... .
Entrepren. & Property Income ....... . Fees, Sales, Fines ........................... .. Other Nontax Revenue .. . . . . . . . . . . . . . . . . . . . Capital Revenue ................................ . Grants ............... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
From Other Levels of Nat. Govt . .. . .
B. Expenditure by Function Total Expenditure ( = C.II) ....... . ........ . General Public Services ................... . Public Order and Safety ................... . Education ............. ................................ . Health ................................................... . Social Security and Welfare ........... . Housing & Commun. Amenities ..... . Recr., Cultr., Relig. Affrs . ................. . Fuel and Energy ..... . . . .. .. .... . . . . . . . . . . . . . . . . . Transport. & Communication .......... . Other Expenditures ..................... . . . . . ..
C. Expenditure and Lending minus Repayments by Economic Type Tot.Exp.& Lend-Repay.(II +V) ........ . Total Expenditure ( I l l+ IV) ............... . Current Expenditure ( 1 ·3) . ......... . .. . . . . Expenditure on Goods & Serv . ...... . Wages & Sal.& Emplr.Contrib . ....... . Other Purch.of Goods & Serv . ....... . Interest Payments ................... . .. . ...... . Subsidies & Other Curr. Trans!... ... . Transf.to Oth.Lev.Nat.Govt . . ........... . Capital Expenditure (4·7) ................ . Stocks, Land, Cap. Assets .............. . Capital Transfers .............................. .. Lending minus Repayments ........... .
Adjustment to Deficit/Surplus ........ .
S.11 DEFICIT /SURPLUS (A.I-C.I) .......... .
1988
134.2
1 10.8 63.0 -3.0 6.9
-4.2 -2.4 50.5
23.4 18.5
.2
5.1 -.4
508.9 333.6 330.1 224.5 31.9 31.9 76.9 28.9 86.8
105.6 9.7
85.5 10.4 3.5
1 75.3 1 75.3
519.2 58.0 1 1 .5
101.5 1 1 .9 92.6
1 1 1.8 36.9 24.1 27.4 43.5
519.4 519.2 368.3 269.2 168.9 100.3 47.8 51.3 5.1
1 50.9 137.9
13.0 .2
-18.3
-28.8
2002 Government Finance Statistics Yearbook
1989
1 1 8.6
72.6 74.4 27.6 -1.6 -7.2 12.6
-33.2
46.0 42.4
-.6
4.3 -.1
543.8 350.7 346.5 238.1 35.6 35.6 80.6 30.8 91.1
108.4 10.7 87.5 10.2 4.2
1 93.1 1 93.1
552.6 64.9 12.1
103.2 12.0 96.7
1 1 8.5 42.6 26.4 32.6 43.6
554.4 552.6 385.0 280.2 1 76.2 1 04.0 49.8 55.0 5.5
167.6 151 .4
16.2 1.8
-3.3
-13.9
1990
136.5
65.7 87.4
-37.6 19.2 9.6 3.3
-16.2
70.8 67.3
-.5
4.0
585.7 380.7 376.4 262.3
33.5 33.5 90.0 39.5 99.3
1 14.1 1 1 .5 91.4 1 1 .2 4.3
205.0 205.0
587.7 66.7 12.7
1 1 2.5 13.1
103.2 125.7 46.3 27.6 33.1 46.8
587.7 587.7 4 1 1 .2 295.4 184.5 1 10.9 51.9 63.9
6.5 1 76.4 158.2
18.2 .1
-1 1 .8
-13.8
1991 1992 1993 1994
Billions of Francs/ Year Ending December 31
85.6
71.6 91.2
-12.5 -1.2 3.5
-14.9 5.5
14.0 1 9.9
.6 -1.9 -4.6
623.0 400.0 396.5 275.5 35.3 35.3 96.8 36.2
107.2 121.0 13.1 93.6 14.3 3.5
223.0 223.0
637.2 73.7 14.0
125.3 14.8
1 05.2 1 40.7 49.1 28.7 29.0 56.7
639.1 637.2 443.6 317.1 198.6 1 1 8.5 55.6 70.9 6.7
193.6 171 .0 22.6
1 .9
-20.5
-36.6
274.0
252.5 133.4 1 16.1
8.8 46.5
-10.9 -41.4
21.5 41.6 -1.0
-5.7 -13.4
657.4 420.9 416.7 287.4
37.7 37.7 99.5 36.6
1 1 3.6 129.3 13.4
100.0 1 5.9 4.2
236.5 236.5
682.3 73.1 14.9
137.7 15.6
1 1 7.9 151 .6 54.9 29.9 28.9 57.8
682.3 682.3 479.1 340.7 212.5 128.2 59.5 78.9
7.7 203.2 179.0 24.2
-1 1 .6
-36.5
402.0
364.6 313.5 41.4 -2.7 64.8
3.5 -55.9
37.4 34.0
5.8 -2.4
693.5 445.6 442.1 307.6
41.5 41.5
106.1 37.3
122.7 134.5
12.6 1 04.6
17.3 3.5
247.9 247.9
708.5 75.2 16.2
139.2 16.2
125.2 1 70.8 54.4 29.9 25.8 55.6
710.3 708.5 505.9 359.3 223.4 135.9 63.0 83.6
7.6 202.6 1 76.9 25.7
1.8
-13.1
-29.9
412.0
460.6 205.6 204.7 -99.4 42.6 22.4 84.7
-48.6 -65.2
16.0 .6
724.8 469.8 466.5 326.0
47.8 47.8
1 14.9 37.9
1 1 5.4 140.5
12.3 109.9
18.3 3.3
255.0 255.0
739.9
740.1 739.9 535.3 377.4 233.6 143.8 62.5 95.4 10.1
204.6 179.0 25.6
.2
-17.3
-32.6
1995
502.6
447.7 225.1
90.2 -4.8 81.3
4.3 51.6
54.9 54.3
1 . 1 -.5
748.3 478.7 475.5 333.8
50.9 50.9
1 1 6.4 40.0
126.5 141 .7
12.3 1 1 1.5 17.9 3.2
269.6 269.6
765.9
766.1 765.9 557.2 393.0 244.8 1 48.2 63.9
100.3 12.2
208.7 180.9 27.8
.2
6.9
-10.9
1996
413.3
397.9 331.1 102.9
.7 -97.0
12.3 47.9
15.4 16.5
-1.6 .5
779.0 516.4 512.8 367.3
56.9 56.9
125.1 40.0
130.3 145.5 12.8
1 1 3.6 19.1 3.6
262.6 262.6
775.6
775.7 775.6 583.8 415.2 260.7 154.5 61.6
107.0 13.2
191 .8 1 63.3 28.5
.1
-1.4
1 .9
France 1 32
1997
284.4
819.0 539.1 535.0 386.6
59.1 59.1
137.9 41.5
133.0 148.4
13.1 1 1 8.0 17.3 4.1
279.9 279.9
801.4
802.1 801.4 606.4 437.6 271.2 1 66.4 55.4
1 1 3.4 13.3
195.0 164.3 30.7
.7
-3.6
13.3
1 63
France 1 32
1988 1989 1990
D. Financing by Type of Debt Holder Financing ( 1 1 + 11 1) ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28.8 13.9 13.8
II Domestic Financing ( 1 -4) ............... .. 28.8 13.9 13.8 From Other General Govt. . . . . . . . . . . . . . . . -.1 -.4 .1
2,3 From Mon.Auth. & Dep.Mon.Bks .... 9.7 -1.2 15.8 4,5 Other Domestic Financing ... . . . . . . . . . . . . 1 9.2 15.5 -2.1 Ill Financing Abroad ..... . . . . . . . . . . . ...............
E. Financing by Type of Debt Instrument Financing ( = D.I) . . . . . . . . . . . . . . . . . . .. . ........... 28.8 13.9 13.8
II Domestic Financing ( = D. I I ) ............. 28.8 13.9 13.8 1 ,2 Domestic Bonds & Bills .................... -2.3 -2.5 -2.8 3,4,5 Other Domestic Liabilities .... . . . . . . ...... 26.9 22.1 20.2 6 Changes in Cash, Deposits, etc . . ... 4.3 -5.8 -3.4 I l l Financing Abroad ( = D.I I I ) . . . . . . . . . . . . . . .
1 64
1991 1992 1993 1994 1995 1996 1997
Billions of Francs/ Year Ending December 31
36.6 36.5 36.6 36.5
-.3 .3 -14.0 31.7 50.9 4.5
36.6 36.5 36.6 36.5
-.5 -1.0 28.5 33.7
8.6 3.8
29.9 32.6 10.9 -1.9 -13.3 29.9 32.6 10.9 -1.9 -13.3
.2 .1 .2 .1 -13.6 6.4 15.9 4.8 43.3 26.1 -5.2 -6.8
29.9 32.6 10.9 -1.9 -13.3 29.9 32.6 10.9 -1.9 -13.3 2.2 16.2 -3.1 -1.7 -.9
25.0 25.5 23.8 9.6 -.5 2.7 -9.1 -9.8 -9.8 -1 1.9
Government Finance Statistics Yearbook 2002
Summary Table Budgetary Central Government
Total Revenue and Grants (A. I) .... . 2 Total Revenue (A. II) . . . . . . . ....... . .......... . 3 Current Revenue (A.III) .................... . 3.1 Tax (A.IV) ............ ................................ . 3.2 Nontax (A.V) ....................................... . 4 Capital Revenue (A. VI) .................... . 5 Grants (A. VII) . . . . ................................. . 5.1 Curr.(A1 7 . 1 +A18 . 1 +A19 . 1 ) .......... . 5.2 Cap.(A1 7 .2+A1 8 .2+A1 9.2) ........... .
6 7 8 9 10
1 1
1 2 13 14
II
Ill
Total Exp.& Lend-Repay(C. I) ......... . Total Expenditure (C.II) .................... . Current Expenditure (C.III) .............. . Capital Expenditure (C.IV) ............... . Lending minus Repay (C.V) ............ .
Overall Deficit/Surplus ( 1 -6) ........... .
Financing (D.I or E.l) ( = ·1 1 ) .......... . Abroad (D.III or E. I l l) ........................ .
Domestic (D.II or E.ll) ....................... .
Table A. Revenue and Grants Budgetary Central Government
Total Revenue & Grants(I I + VII) ... .
Total Revenue ( I l l+ VI) .................... .
Current Revenue (IV+ V) ................ .
IV Tax Revenue ............... . . . . . . . ................ . 1 Tax on lnc .• Profits, Cap.Gains ........ . 1.1 Individual. .. . . . . . . . . . . . . . . . . . . ......................... . 1 .2 Corporate ............................... .............. .
1.3 Other Unalloc. Taxes on Inc . ......... .
2
3
4
Social Security Contributions .......... .
Taxes on Payroll & Work Force ..... .
Taxes on Property ............................. .
5 Dom. Taxes on Goods & Serv . . ..... . 5.1 Gen. Sales. Turnover or V.A.T ....... . 5.2 Excises ................................................. .
6 Taxes-lnternat'l Trade, Transac ..... .
6.1 Import Duties ............ .................. . ... . . .. . 6.2 Export Duties ................... . . . . . . . . . . . . . . ..... .
7
v 8 9 10 1 1 1 2
VI 13 1 4 1 6
Other Taxes ........................................ .
Adjustment to Tax Revenue ........... .
Nontax Revenue ...................... . . . . . . . . . . . Entrepren. & Property Income ....... . Adm.Fees,Chges.Nonind.Sales ...... . Fines and Forfeits ............................. .
Contr.to Gov.Emp.Pens.& Welf.Fd. Other Nontax Revenue .................... .
Capital Revenue ............ . . . . . . . . . . . . . . . . . . . . . Sales of Fixed Capital Assets .... . . . . . Sales of Stocks .... . ...................... . . . . . . . . Cap. Transf.fr.Nongovt.Sources .. . . . . .
VII Grants . . . . . . . . . . . ............... . . . . . . . . . . . . . . . . . . . . . . . . . .
1 7 From Abroad ........... . . . . . . . . . . .................. . 1 7.1 Current ... . . . ............ . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... .
17.2 Capital ...... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1984
122.97 1 22.86 1 1 5.49
7.37 . 1 1
133.46
16.74
122.97
122.86
1 1 5.49 1 7.04 9.72 6.25 1 .07
.66
7.39
2.82
90.02 79.27 10.75
.38
7.37 3.47 3.13
. 15
.52
. 10
. 1 1
.09
.02
2002 Government Finance Statistics Yearbook
1985
146.04 145.39 136.00
9.39 .65
1 34.40
1 . 17
146.04
145.39
136.00 23.41
9.74 12.43
1 .24
1 . 13
14.39
9.59
96.61 90.62
5.99
.46
9.39 4.47 3.93
.15
.84
.65
.65
1986
203.67 200.52 190.08 1 0.44 3.15
1 4.46
1 73.93
47.08
203.67
200.52
190.08 31 .09 10.88 15.33 4.88
1 .03
1 1 .74
3.37
1 45.70 1 39.42
6.28
.52
10.44 .54
9.21
.61
.08
3.15 2.72
.03
.40
14.46 14.46
1987 1988 1989p 1990
Millions of Dalasis/ Year Ending June 30
299.99
.68 23.97
299.99 40.54 1 6.29 22.27
1 .98
1 .12
1 8.24
8.96
239.40 234.35
5.05
.69
.75 4.96
.25
.67
.68
.35
.07
23.97 23.97
1 .30
21 .73
3.93
212.49 205.89
6.60
490.76 434.60
56.16 28.66 27.50
490.26 496.67 355.55 141.12 -6.41
.50
-.50 23.06
-23.56
490.76
434.60
1 .32
267.20 259.20
8.00
56.1 6 56.16 28.66 27.50
t552.24 t486.1 7 t485.77 t454.81
t30.96 t.40
t66.07 t14.60 t51 .47
t529.06 t549.10 t388.21 t160.89 t-20.04
t23.18
t-23.18
t552.24
t486.1 7
t485.77
t454.81 t62.40 t26.01 t34.68
t1.71
t
t1 .63
t
t181 .48 t164.09
t.33
t208.12 t207.22
t.90
t1.18
t
t30.96 t1 1 . 16 t17.72
t.45 t1.53
t.10
t.40 t.40 tt-
t66.07 t66.07 t14.60 t51.47
1991p
t638.04 t562.80 t562.16 t527.28
t34.88 t.64
t75.24 t-
t75.24
t680.64 t684.71 t467.97 t216.74
t-4.07
t-42.60
t42.60 t109.42 t-66.82
t638.04
t562.80
t562.16
t527.28 t68.33 t29.31 t39.02
t-
t
t1 .80
t
t218.96 t196.62
t.60
t238.1 3 t237.63
t.50
t-
t.06
t34.88 t12.60 t20.06
t.25 t1.74
t.23
t.64 t.64 tt-
t75.24 t75.24
tt75.24
Gambia, The 648
1992p
690.27 644.46 644.00 607.28
36.72 .46
45.81
45.81
549.43 563.60 349.65 213.95 -14.17
1 40.84
-140.84 1 39.21
-280.05
690.27
644.46
644.00
607.28 84.37 32.57 51 .80
1 .87
274.88 238.27
.25
276.16 275.84
.32
-30.00
36.72 13.05 21.39
.42 1 .81 .05
.46
.46
45.81 45.81
45.81
1 993p
799.91 791.77 791.28 744.31 46.97
.49 8.14
8.14
679.22 695.1 4 538.1 1 157.03 -15.92
120.69
-1 20.69 98.43
-219.12
799.91
791.77
791.28
744.31 1 1 4.70 33.42 81 .28
1 .99
256.58 250.26
.38
332.88 331.43
1 .45
1 .57
36.59
46.97 16.71 27.70
.54 2.00
.02
.49
.49
8 . 14 8. 1 4
8.14
1 65
Gambia, The 648
1 984 1 985 1986
Table B. Expenditure by Function Budgetary Central Government
Total Expenditure ( =C.II) ......... ........ General Public Services .... . . . . . . . . ........
2 Defense ................................................ 3 Public Order & Safety ............ ............ 4 Education ................................... ........... 5 Health .............................. . . . . . . . . . . . ...........
6 Social Security & Welfare ................. 7 Housing & Commun. Amenities ... . . . 8 Recr.,Cultr.,Relig.Affrs . ............. ....... ..
9-1 3 Econ. Affairs & Services ................... 9 Fuel & Energy ..................................... 1 0 Agric.,Forestry,Fishing,Hunt. ............ 1 1 Mining, Manufc., & Construct. ......... 1 2 Transportation & Communication ... 1 3 Oth. Econ. Affairs & Serv . ................ 1 4 Other Expenditures ............................
of which: Interest Payments ........ 12.10 8.45 19.02
Table C. Expenditure and Lending minus Repayments by Economic Type Budgetary Central Government
Tot.Exp.& Lend-Repay(II + V) ..........
II Total Expenditure ( I l l+ IV) ................
Ill Current Expenditure ........................... 133.46 134.40 1 73.93 Expenditure on Goods & Serv . .. . . . . . 1 03.54 109.19 138.65
1 . 1 Wages and Salaries ..... . . . . . . . . . . . . . . . . . . . . . . 57.57 53.95 56.78 1 .2 Employer Contributions ..................... 4.81 4.99 6.54 1 .3 Other Purch.of Goods & Serv . ........ 41.16 50.25 75.33 2 Interest Payments .............................. 12.10 8.45 1 9.02 3 Subsidies & Oth. Curr. Transf . ........ 1 6.26 3.2 Transf.to Oth.Lev.Nat.Govt . ............. 4.79 3.3·4 Transf.to Nonpft.lnst.& Houshld . .... 4.24 3.5 Transfers Abroad ................................
IV Capital Expenditure ............................ 4 Acquis. of Fixed Cap. Assets ..........
v Lending minus Repayments ............ 1 6.74 1 . 17 47.08 8 Domestic .. . . . . . . . . . . . . . . . . . . . . . . . ...................... 16.50 8.1 To Other Levels of Nat. Govt .......... 16.50 8.2 To Nonfin. Pub. Ent. ............... .. .... ..... 9 Abroad .... . . . . . . . . . . . . . . . . . . . . . . . . . ...................... .24
1 66
1987 1988 1 989p 1 990 1 991p 1 992p 1 993p
Millions of Dalasis/ Year Ending June 30
496.67
490.26
496.67
355.55
65.41 8.98
5.71
141 . 12
-6.41 -6.41
t549.10 t684.71 563.60 695.14 t99.44 t23.58 t24.83 t67.47 t38.1 8 t16.32 t25.47 t8.05
t133.32 t16.61 t35.20
t.16 t78.59
t2.76 t 1 12.44
t91.72
t529.06 t680.64 549.43 679.22
t549.10 t684.71 563.60 695.14
t388.21 t467.97 349.65 538.1 1 t244.36 t122.95
t-t121.41
t91.72 t52.13
t-t39.63 t1 2.50
t160.89 t216.74 213.95 157.03 t160.89
t-20.04 t-4.07 -14.17 -15.92 t-20.04 t-4.07 -14.17 -15.92
t-t-20.04
t- t-
Government Finance Statistics Yearbook 2002
Summary Table Consolidated Central Government
Total Revenue and Grants (A. I) .. . . . 2 Total Revenue (A. II) . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Current Revenue (A.III) . . ......... . . .. . .... . 3.1 Tax (A.IV) .... . . . ..... . . . . .. . . . . . . . . . ........... . . . . .. . 3.2 Nontax (A.V) . . . . . . .. . .. . . . . . . . . . .. . ... .. . . . . . ... .. 4 Capital Revenue (A. VI) ................... .. 5 Grants (A. VII) ......... . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5.1 Curr.(A1 7. 1 + A1 8 . 1 + A1 9. 1 ) . . . . . . . . .. . 5.2 Cap.(A1 7 .2+A1 8.2 +A1 9.2) . . . . . . . . . . ..
6 Total Exp.& Lend·Repay(C.I) . . . . . . . . . . 7 Total Expenditure (C.II) .......... . . . . . . . . . . . 8 Current Expenditure (C.III) . . . . . . . . . . . . . . .
9 Capital Expenditure (C.IV) .......... . . .. .. 10 Lending minus Repay (C.V) . .. . . . . . . . . . .
1 1 Overall Deficit/Surplus ( 1 -6) . . . . . . . . . . . .
1 2 Financing (D.I or E.l) (=- 1 1 ) .......... . 1 3 Abroad (D.III or E . I l l) .. . . . . . . . . . . . . . . . . . . . . . . . 14 Domestic (D.II or E . l l ) . . . . . . . . .. . ... . . . . . . . . . .
Memorandum Item:
1 5 Govt. Debt End Period (F.I) . . . . . . . . . . . . .
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants( I I+ VII) .. . .
II Total Revenue ( I l l+ VI) .................... .
Ill Current Revenue (IV+ V) . . . . . . . . . . . . . . . . .
IV Tax Revenue ...................................... . Tax on lnc.,Profits, Cap.Gains .... . . . . .
1.1 Individual ..... . . ... . . . . . . . . . . . . . . . . . ........ . . . . . . . .... . 1.2 Corporate ... . . . . . . . . . . . ............................... .
2 Social Security Contributions ......... . . 2.1 Employees .......................................... .. 2.2 Employers ............ ............................... . 2.3 Self-Employed or Nonemployed .. . . . 2.4 Oth.Unalloc.Soc.Sec.Contrib . .. . . . . . . ..
3 Taxes on Payroll & Work Force .... . .
4 Taxes on Property .. . . . . . . . . . . . . . . . . . . . . . . . . . . ..
5 Dom. Taxes on Goods & Serv . . .... .. 5.1 Gen. Sales, Turnover or V.A.T.. .... . . 5.2 Excises ................ .... . . . . . . . . .......... . . . . 5.6 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Taxes-lnternat'l Trade, Transac .. . . .. 6.1 Import Duties ..... ............ .. . ....... ........ .. ..
7 Other Taxes ...... . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
v 8 9 10 1 2
VI 1 3 16
Nontax Revenue .. . . . . . ......................... . Entrepren. & Property Income ... . . . ..
Adm.Fees,Chges,Nonind.Sales ..... .. Fines and Forfeits ..... . . . . . . . . . . . . . . . . . . . . . . . .. Other Nontax Revenue .. . . . . . . . . . . . . . . . . . . .
Capital Revenue .. . . . . . . . . . . . . . . .......... . . . . . . . Sales of Fixed Capital Assets ........ . Cap. Trans!. fr.Nongovt.Sources . . . . . . .
VII Grants ........... . . . . .................................. . . 1 7 From Abroad ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 7.1 Current .................. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2002 Government Finance Statistics Yearbook
1997
593.2
568.8
555.6
454.4
1 0 1 .2
13.2
24.4
24.4
804.0
788.7
700.5
88.2
15.3
-210.8
210.8
109.5
1 0 1 .3
1 ,977.1
593.2
568.8
555.6
454.4
42.3
28.8
13.5
74.8
4.1
70.7
278.6
199.9
49.1
29.6
58.7
58.7
1 0 1 .2
2 1 .6
79.6
1 3.2
13.2
24.4
24.4
24.4
1998
621.8
591.4
544.4
472.8
71.6
47.0
30.4
30.4
797.2
761.5
721.0
40.5
35.7
-175.4
1 75.4
29.9
1 45.5
2,857.8
621.8
591.4
544.4
472.8
59.6
39.2
20.4
109.1
10.3
98.8
245.9
1 84.6
27.7
33.6
58.2
58.2
71.6
52.1
19.5
47.0
46.8
.2
30.4
30.4
30.4
1999 2000
Millions of Lari/ Year Ending December 31
724.0
674.6
653.6
558.9
94.7
21.0
49.4
49.4
852.4
849.1
817.2
3 1 .9
3.3
-128.4
1 28.4
22.0
1 06.4
4,077.9
724.0
674.6
653.6
558.9
65.1
44.9
20.2
1 1 0.9
4.5
106.4
356.9
212.6
1 1 0.7
33.6
26.0
26.0
94.7
76.4
9.0
.3
9.0
21.0
21.0
49.4
49.4
49.4
640.2
625.9
625.9
594.4
3 1 .5
14.3
14.3
738.3
737.7
698.4
39.3
.6
-98.1
98.1
-51 .1
149.2
4,226.4
640.2
625.9
625.9
594.4
52.3
31 .3
2 1 .0
132.0
132.0
366.1
254.9
86.7
24.5
44.0
44.0
31 .5
2.4
6.4
.8
2 1 .9
1 4.3
1 4.3
1 4.3
2001p
740.3
692.2
692.2
631.1
61.1
48.1
48.1
732.7
726.6
721.6
5.0
6.1
7.6
-7.6
-10.1
2.8
4,449.5
740.3
692.2
692.2
631.1
25.5
1 8.5
7.0
1 40,4
1 40.4
426.7
314.9
79.7
32.1
38.5
38.5
61.1
.8
1 8.8
1 .4
40.1
48.1
48.1
48.1
Georgia 915
20021
928.6
851 .1
851 .1
772.0
79.1
77.5
77.5
934.7
920.5
918.0
2.5
14.2
-6.1
6.1
-73.5
79.6
4,226.4
928.6
851 .1
851 .1
772.0
29.5
19.9
9.6
161 .5
1 56.0
5.5
521.8
374.8
104.7
42.3
59.2
59.2
79.1
2.0
1 1 .0
2.0
64.1
77.5
77.5
77.5
1 67
Georgia 91 5
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( =C.II) ......... . . . . . . .. 1 General Public Services ................... . 2 Defense ... . . . . . . . . . . . . . . . . . . . . . ....................... . 3 Public Order & Safety ....................... . 4 Education ............................................. . 5 Health ..... ... .............. . . . . . ........ ................ . 6 Social Security & Welfare ................ . 7 Housing & Commun. Amenities ..... . 8 Recr.,Cultr. ,Relig.Affrs . ..................... .
9·13 Econ. Affairs & Services ..... . ............ . 9 Fuel & Energy .................................... . 10 Agric.,Forestry,Fishing,Hunt. ........... . 1 1 Mining, Manufc.& Construct... ......... . 12 Transportation & Communication . . . 1 3 Oth. Econ. Affairs & Serv . ............... . 1 4 Other Expenditures ........................... .
II
Ill
1.1 1 .2 1.3 2 3 3.1 3.2
of which: Interest Payments ......... .
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay(I I + V) ......... .
Total Expenditure (III + IV) ............... .
Current Expenditure .......................... . Expenditure on Goods & Serv . ...... . Wages and Salaries ............... . .... . . .... . Employer Contributions .................... . Other Purch.of Goods & Serv . ....... . Interest Payments .......... ................... . Subsidies & Oth. Curr. Transf . . ...... . Subsidies ........................... .................. . Transf.to Oth.Lev.Nat.Gov1 . ............ .
3.3-4 Transf.to Nonpft.lnst.& Houshld . ... . 3.5 Transfers Abroad ..... .......................... .
IV Capital Expenditure ...... .. . . . . . . . ............ . 4 Acquis. of Fixed Cap. Assets ......... . 5 Purchases of Stocks ......................... .
V Lending minus Repayments ........... . 8 Domestic ................................. ............. . 8.1 To Other Levels of Nat. Gov1 ......... . 8.2 To Nonfin. Pub. Ent. ......................... . 8.3-4 To Financial lnst. & Other ............... . 9 Abroad .. . . . . . . . . . . . . ................. ................... .
II 2 4
Ill 6 7 8
II 2
1 68
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing ( 1 1+ 1 1 1 ) . . . . . . . . ....................... .
Domestic Financing .......................... . From Monetary Authorities .............. . Other Domestic Financing .............. .
Financing Abroad ............................. .. From lnternat'l Develop. Instil. ....... . From Foreign Governments ............ . Other Borrowing Abroad .................. .
Table E. Financing by Type of Debt Instrument Consolidated Central Government
Financing ( = D. I) ........... .................... .
Domestic Financing ( = D.I I) ........... . . Short-term Bonds and Bills .......... ... .
1997
788.7 85.5 67.5 93.2 38.3 25.6
217.7 5.8
36.1
69.7 1 1 .7 16.4 2.7
35.5 3.4
149.3 70.1
804.0
788.7
700.5 446.3
67.5 1 1 .6
367.2 70.1
184.1 38.7 50.9 89.8 4.7
88.2 87.3
.9
15.3 15.3 14.2
1 .1
210.8
101.3 101 .3
109.5 83.0 26.5
210.8
101.3
1998
761.5 65.6 56.5 65.9 30.4 24.7
216.1 6.5
32.6
59.8 1 .5
10.7 2.0
42.1 3.5
203.4 128.1
797.2
761.5
721.0 320.4
70.7 9.7
240.0 128.1 272.5 56.0 32.0
183.3 1.2
40.5 40.3
.2
35.7 35.7 35.5
.2
1 75.4
145.5 145.5
29.9 29.9
1 75.4
145.5
1999 2000 2001p 2002f
Millions of Lari/ Year Ending December 31
849.1 89.7 39.5 98.6 46.5 15.7
250.2 5.1
25.9
69.6 1 1 .5 17.8
.7 36.3 3.3
208.3 148.6
852.4
849.1
817.2 359.9
93.1 14.1
252.7 1 48.6 308.7 74.7 36.6
196.6 .8
31.9 31 .9
3.3 3.3 2.6
.7
128.4
106.4 97.5 8.9
22.0 -7.4 29.4
1 28.4
106.4 1 .7
737.7 54.6 28.9 63.8 26.9 20.5
240.4 4.2
21.2
70.7 25.3 1 2.3
.3 31 .1
1 .7 206.5 169.8
738.3
737.7
698.4 193.6 65.2 1 1 .6
1 16.8 169.8 335.0
60.2 32.3
242.5
39.3 13.7 25.6
.6
.6
.6
98.1
149.2 109.6 39.6
-51 .1 -56.4
5.3
98.1
149.2 3.7
726.6 54.9 36.2 77.7 31.5 33.0
233.2 3.8
20.0
60.7 9.0
14.8 .6
34.1 2.2
175.6 1 1 5.0
732.7
726.6
721.6 259.4 79.8 17.6
1 62.0 1 1 5.0 347.2
51.6 52.7
242.9
5.0 5.0
6.1 6.1
6.1
-7.6
2.8
2.8
-10.4 -10.4
-7.6
2.8 14.0
920.5 83.4 40.7 82.4 37.9 41.5
273.3 5.0
24.3
67.0 13.5 19.6
.9 29.5 3.5
265.0 173.8
934.7
920.5
918.0 360.3
84.7 18.8
256.8 173.8 383.9
148.3
2.5 2.5
14.2 14.2
6.1
79.6 30.0 49.6
-73.5 -73.5
6.1
79.6 20.0
Government Finance Statistics Yearbook 2002
3 Long-term Loans, n.e.c . ........ . . ... .. . ... . 6 Changes in Cash, Deposits,etc ... . . . .
Ill Financing Abroad ( = D.II I) ............... 9 Long-term Loans n.e.c . ... . . ..... . . ....... . . 10 Short-term Loans & Adv. n.e.c . ......
Table F. Outstanding Debt Consolidated Central Government
(at End of Fiscal Year)
Total Debt ( 1 1+ 11 1) ..............................
II Domestic Debt .................... . . . . . . . . . . . . . . . . Ill Foreign Debt ........................................
Table L. Local Governments
A. Revenue and Grants I Total Revenue & Grants(II +VII) .... II Total Revenue (I l l +VI) .. . . . . . . . . . . . . . . . . . . Ill Current Revenue (IV + V) .. . . . . . . . . . . . . . . . IV Tax Revenue (1 -7) ..... ...... .. . . . . . ....... . . . . 1 Tax on Inc., Profits,Cap.Gains .. . . . . . . . 1.1 Individual .............. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Taxes on Property . . . . . . . . . . . . .................. 5 Dom. Taxes on Goods & Serv . . . . . . . . 3,6,7 Other Taxes .........................................
v Nontax Revenue (8-1 2) ........ . ...........
VI Capital Revenue ................................. VII Grants ................................. . . . . . . . . . . . . . . . . . . .
18 From Other Levels of Nat. Gov1 . .. . .
B. Expenditure by Function Total Expenditure ( = C.II) . . . . . . . . . . . . . . . . .
1 General Public Services .................... 2 Defense ................................................ 3 Public Order and Safety ........ . . . ..... . . . .
4 Education ...... . ............... . . . . . . . . . . . . . . . . . . . . . . . .
5 Health ................. ................................... 6 Social Security & Welfare ..... . . . . . . . . . . . . 7 Housing & Commun. Amenities ...... 8 Recr.,Cultr. ,Relig.Affrs . . .. . . . . . . . . . . . . . . . . . . .
9 Fuel and Energy ...... ........................... 10 Agricult.,Forestry,Fish.,Hunt. .... . . ...... 1 1 Mining, Manufc., & Construct. . . . . . . . . . 12 Transportation & Communication .. .
13 Oth. Econ. Affairs & Serv . . ...............
14 Other Expenditures ........................... .
C. Expenditure and Lending minus Repayments by Economic Type
I Tot.Exp.& Lend-Repay.(II + V) ......... II Total Expenditure (III + IV) ................ Ill Current Expenditure ( 1 -3) . . . . . . ...... . . . ..
1 Expenditure on Goods & Serv . . ...... 1.1-2 Wages & Sal.& Emplr.Contrib . . ....... 1 .3 Other Purch.of Goods & Serv . . . . . . . . . 3 Subsidies & Other Curr. Trans!.. . ... .
3.2 Trans!. to Oth.Lev.Nat.Govt... . .. . . .. . . . IV Capital Expenditure (4-7) .. . . . . . . . . . . . . . . .
4,5,6 Stocks, Land, Fixed Cap. Assets ... v Lending minus Repayments ............
5.11 DEFICIT /SURPLUS (A. I-C. I ) ...........
D. Financing by Type of Debt Holder Financing ( 1 1 + 11 1) ............ ....................
II Domestic Financing ( 1 -4) ................. From Other General Gov1 . ... . . . . . . . . . . . .
2002 Government Finance Statistics Yearbook
1 997 1 998
101 .3 145.5
109.5 29.9 109.5 29.9
1 ,977.1 2,857.8
439.1 541.4 1 ,538.0 2,31 6.4
204.0 254.4 156.5 222.9 143.8 196.5 131 .9 1 72.7
73.6 79.8
48.2 49.4 33.5 50.6
9.2 26.4 15.6 1 5.9 1 1 .9 23.8 12.7 26.4 47.5 31.5 47.5 31.5
204.0 254.0 15.2 18.6
.5 .6 6.1 9.0
74.6 84.6 13.9 15.6 1 .7 4.6
50.8 53.9 17.1 15.7
1.5 1.0 2.1 .5
2.9 4.8
3.6 25.8 14.6 18.7
204.0 254.0 204.0 254.0 1 70.6 201.3 1 70.6 166.3
63.8 88.4 1 06.8 77.9
35.0 35.0
33.4 52.7 33.4 52.7
.4
-.4 -.4 -.4
Georgia 91 5
1999 2000 2001p 20021
Millions of Lari/ Year Ending December 3 1
97.5 109.6 30.0
7.2 35.9 -1 1 .2 29.6
22.0 -51.1 -10.4 -73.5
22.0 -56.4 -10.4 -73.5 5.3
4,077.9 4,226.4 4,449.5 4,226.4
1 ,345.5 1 ,498.0 1 ,492.4 1 ,498.0
2,734.4 2,728.4 2,957.1 2,728.4
317.3 310.8 390.2 281.5 278.7 341.8
249.8 278.7 341.8
230.8 259.9 323.7
95.2 135.1 175.5
59.9 76.8 1 17.3
72.0 68.0 69.6
39.6 28.2 40.6
24.0 28.6 38.0
19.0 18.8 18.1
31.7 35.8 32.1 48.4
35.8 32.1 48.4
320.1 324.7 397.5
27.9 3 1 .8 32.8
.7 .8 .9
24.5 1 1 .4 1 5.8
92.6 104.9 1 1 1 .2
16.0 17.5 22.7
13.9 18.9 36.8
58.1 45.4 60.1 19.4 23.4 27.3
3.0 1 .3 2.0
3.1 10.8 4.5
39.0 9.4
21 .9 49.1 83.4
320.1 324.7 397.5
320.1 324.7 397.5
252.8 279.8 351.9
21 9.7 256.7 321.4
90.3 94.5 95.0 129.4 162.2 226.4
33.1 23.1 30.5
33.1 23.1 30.5
67.3 44.9 45.6
67.3 44.9 45.6
-2.8 -13.9 -7.3
2.8 13.9 7.3
2.8 13.9 7.3
.3
1 69
Georgia 915
2,3 From Mon.Auth. & Dep.Mon.Bks ....
4,5 Other Domestic Financing ............... Ill Financing Abroad .. . . . . . . . . . . . . . ..... .. .........
E. Financing by Type of Debt Instrument Financing ( = D. I) .......... ...... ... ... .... .. ... .
II Domestic Financing ( = D.I I ) .............
3,4,5 Other Domestic Liabilities ................ Ill Financing Abroad (D. Ill) . . . . . . . . . . . . . . . . . . . .
1 70
1997 1998
-.4 -.4 -.4
1999 2000 2001p 20021
Millions of Lari/ Year Ending December 31
1 .6 .9
2.8 2.8 2.8
3.7 1 .3
10.2 6.0
13.9 7.3
13.9 7.3 1 3.9 7.3
Government Finance Statistics Yearbook 2002
Summary Table Consolidated Central Government
1 Total Revenue and Grants (A. I) .... . 2 Total Revenue (A. I I) ..................... . . . . . 3 Current Revenue (A.I I I) . . . . . . . . . . . . . . . . . . . . . 3.1 Tax (A.IV) ....................... . . . . . . . . . . . . . .. . .. .. . . 3.2 Nontax (A.V) .......................... ..... . . . . .. .. . 4 Capital Revenue (A. VI) ......... ........... . 5 Grants (A. VII) . . . . . . . .............................. . 5.1 Curr.(A1 7. 1 +A18.1 +A19.1) .......... . 5.2 Cap.(A1 7.2+A1 8.2+ A1 9.2) ........... .
6 Total Exp.& Lend-Repay(C.I) ........ . . 7 Total Expenditure (C.II) .................... . 8 Current Expenditure (C.III) .............. . 9 Capital Expenditure (C.IV) ............... . 10 Lending minus Repay (C.V) ............ .
1 1
1 2 1 3 1 4
1 5
Adjustment t o Deficit/Surplus ........ .
Overall Deficit/Surplus ..................... .
Financing (D.I or E.l) ( = - 1 1 ) .. . . . . . . . . . Abroad (D. I l l or E. I l l ) ........................ . Domestic (D. II or E.ll) ............... . . . ..... .
Memorandum Item:
Govt. Debt End Period (F.I) ............ .
Summary Table Budgetary Central Government
1 Total Revenue and Grants (A. I) .... . 2 Total Revenue (A. I I ) ... . . . . . . . . . . . . . .... . . . . . . 3 Current Revenue (A.III) .................... . 3.1 Tax (A.IV) . . . . . . . . . . . . . . . . . . . . . ....................... .
3.2 Nontax (A.V) ....................................... . 4 Capital Revenue (A. VI) .................... . 5 Grants (A. VII) . . . . . . . . . . . . . .............. . . . . . . . . . . . 5.1 Curr.(A1 7.1 +A1 8.1 +A1 9.1 ) .......... . 5.2 Cap.(A1 7.2+A18.2 +A19.2) ........... . 6 Total Exp.& Lend-Repay(C.I) ......... . 7 Total Expenditure (C.II) ... . . . . . . . .... . . . . . . .
8 Current Expenditure (C. I I I ) .............. . 9 Capital Expenditure (C.IV) ............... . 10 Lending minus Repay (C.V) . ......... . . .
Adjustment to Deficit/Surplus ........ . 1 1 Overall Deficit/Surplus . . . . . . . . . . . . . . . . . . . . . . 1 2 Financing (D. I o r E . I) ..... .. . . . . . ...... . . . . . . .
1 3 Abroad (D.III or E.lll) ........................ . 1 4 Domestic (D. I I or E.ll) . . . . . ......... . . . . . . . . . .
Memorandum Item:
1 5 Govt. Debt End Period (F.I) ............ .
Summary Table Central Govt - Soc. Security Funds
1 Total Revenue and Grants (A. I) .... . 2 Total Revenue (A. II) ......................... . 3 Current Revenue (A.III) . . . .. . . .. . . . . . . . . . . . . 3.1 Tax (A.IV) ............ . . . . . . . . . . .... .. . . . . . . . . ........ . 3.2 Nontax (A.V) . . . . . .................................. . 4 Capital Revenue (A. VI) .................... . 5 Grants (A. VII) . . . . . . . .............................. . 5.1 Curr.(A17.1 +A18.1 +A1 9.1 ) .......... . 5.2 Cap.(A17.2 +A1 8.2+A1 9.2) ........... . 6 Total Exp.& Lend-Repay(C.I) . . . . . . . . . . 7 Total Expenditure (C.II) .................... . 8 Current Expenditure (C.III) .. . . . ......... . 9 Capital Expenditure (C.IV) . . . . . . . .. .. . ... . 1 1 Overall Deficit/Surplus ( 1 -6) ........ . . . . 1 2 Financing (D. I o r E . I) . . . . . . . . . . . . . . . . . . . . . . . . . 1 4 Domestic (D.II o r E.ll) . . . . . . . . . . . . . . . . . . . . . .. .
1990
t701.59
t698.99
t698.72
t654.71
t44.01
t.27
t2.60
t2.48
t.12
t725.92
t71 6.28
t683.97
t32.31
t9.64
t-15.22
t-39.55
t39.55
t13.31
t26.24
t599.14
299.76
298.09
297.84
275.99
21 .85
.25
1 .67
1 .58
.09
266.28
259.82
229.10
30.72
6.46
-1 5.22
18.26
34.55
13.14
21.41
542.1 9
394.96
394.34
394.32
373.26
21 .06
.02
.62
.59
.03
427.32
427.32
426.06
1 .26
-32.36
-17.07
-17.07
2002 Government Finance Statistics Yearbook
1991
81 1 .89
808.44
808.08
769.22
38.86
.36
3.45
3.31
.14
872.72
860.74
805.31
55.43
1 1 .98
-1.46
�2.29
62.29
45.05
17.24
680.87
367.91
365.36
365.03
351.74
1 3.29
.33
2.55
2.44
. 1 1
337.33
333.21
279.95
53.26
4.12
-1.46
29.12
42.73
40.21
2.52
586.49
436.68
436.04
436.01
41 2.20
23.81
.03
.64
.61
.03
482.21
482.21
480.27
1 .94
-45.53
-1 7.44
-17.44
1 992 1993 1994 1 995 1996
Billions of Deutsche Mark/ Year Ending December 31
t989.70
t985.18
t984.21
t855.1 7
t1 29.04
t.97
t4.52
t4.40
t.12
t1 ,059.28
t1 ,045.45
t985.26
t60.19
t13.83
t-3.81
t-73.39
t73.39
t54.62
t18.77
t801.86
t424.75
t421.68
t420.72
t389.56
t31 . 1 6
t.96
t3.07
t2.98
t.09
t360.62
t354.46
t296.87
t57.59
t6.16
t-3.81
t60.32
t36.1 5
t26.32
t9.83
t61 1 . 1 0
t548.37
t547.16
t547.15
t460.1 9
t86.96
t.01
t 1 .21
t1.18
t.03
t629.99
t629.99
t627.55
t2.44
t-81 .62
t7.39
t7.39
1 ,022.66
1,01 7.55
1 ,01 6.67
871.21
1 45.46
.88 5.1 1
4.99
. 12
1 ,096.40
1 ,084.30
1 ,028.41
55.89
12.10
-5.05
-78.79
78.79
107.94
-29.15
902.71
43D.48
426.60
425.77
388.22
37.55
.83
3.88
3.79
.09
364.69
354.98
301 .88
53.10
9.71
-5.05
60.74
61 .24
89.88
-28.64
685.28
579.84
578.83
578.78
477.95
100.83
.05
1 .01
.98
.03
671 .62
671.62
668.96
2.66
-91.78
-.04
-.04
1 , 104.65
1 ,099.41
1 ,097.30
930.75
166.55
2.1 1
5.24
5.1 1
. 13
1 , 1 58.65
1 ,1 42.81
1 ,095.56
47.25
1 5.84
9.1 5
-44.85
44.85
-22.96
67.81
1 ,004.1 5
465.54
461.65
459.80
41 3.32
46.48
1 .85
3.89
3.79
.10
365.93
352.92
308.27
44.65
13.01
9.15
108.76
33.33
-21.34
54.67
71 2.49
619.25
618.10
61 8.05
51 1 .49
106.56
.05
1 . 1 5
1 .1 2
.03
707.60
707.60
705.1 1
2.49
-88.35
3.47
3.47
1 , 130.76
1 , 124.66
1 ,1 21 .92
965.16
1 56.76
2.74
6.10
5.88
.22
1 , 1 9 1 .64
1 , 1 88.04
1 , 1 30.32
57.72
3.60
-.95
�1 .83
61 .83
58.47
3.36
1 ,289.81
464.02
459. 13
456.58
424.88
31 .70
2.55
4.89
4.79
.10
369.62
368.86
31 7.08
51 .78
.76
-.95
93.45
47.83
45.93
1 .90
756.84
649.02
648.08
648.04
534.20
1 1 3.84
.04
.94
.92
.02
755.55
755.55
750.68
4.87
-1 06.53
12.76
12.76
1 , 139.76
1 , 1 33.06
1 ,1 29.41
955.13
174.28
3.65
6.70
6.55
. 1 5
1 ,216.22
1 ,21 3.20
1 , 1 60.04
53.16
3.02
2.27
-74.1 9
74.19
54.28
1 9.91
1 ,373.14
447.05
441.48
438.81
405.75
33.06
2.67
5.57
5.48
.09
361 .30
357.46
308.03
49.43
3.84
2.27
88.02
76.43
49.46
26.97
839.88
679.31
678.36
678.30
549.38
1 28.92
.06
.95
.93
.02
797.60
797.60
794.89
2.71
-1 1 8.29
1 1 .29
1 1 .29
1 997
1 , 1 66.69
1 , 1 60.25
1 , 1 54.25
972.95
181 .30
6.00
6.44
6.41
.03
1 ,2 1 1 .64
1 ,214.65
1 , 1 68.53
46. 1 2
-3.01
-4.02
-48.97
48.97
79.91
-30.94
1 ,424.70
444. 1 1
438.82
435.71
404. 1 7
31 .54
3. 1 1
5.29
5.29
350.90
353.00
309.17
43.83
-2.10
-4.02
89.19
69.14
80.93
-1 1 .79
905.69
704.61
703.60
703.51
568.78
1 34.73
.09
1 .01
.99
.02
808.98
808.98
806.97
2.01
-104.37
-4.41
-4.41
Germany 1 34
1 998
1 '1 94.45
1 ,188.14
1 ,182.91
993.53
189.38
5.23
6.31
6.28
.03
1 ,215.91
1 ,233.89
1, 180.51
53.38
-17.98
-1 3.66
-35. 1 2
35.12
80.32
-45.20
1 ,461.87
471.24
466. 1 9
462.41
41 7.67
44.74
3.78
5.05
5.05
342.81
361 .13
31 1 .94
49.19
-18.32
-1 3.66
1 1 4.77
57.72
85.13
-27.41
957.98
709.56
708.42
708.35
575.86
1 32.49
.07
1 . 1 4
1 . 1 2
.02
820.93
820.93
81 9.05
1 .88
-1 1 1 .37
-5.04
-5.04
1999p
18.80
22.94
-4.14
772.44
491.36
483.51
481.49
443.90
37.59
2.02
7.85
7.85
51 3.04
526.85
478.07
48.78
-13.81
-8.25
-29.93
29.93
1 9.97
9.96
714.07
-4.45
-4.45
1 7 1
Germany 1 34
Memorandum Item:
15 Govt. Debt End Period (F.I) . . . . . . . . . . . . .
Summary Table Central Govt. Extrabudg. Accts
1 Total Revenue and Grants (A. I) . . . . . 2 Total Revenue (A.II) . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Current Revenue (A. I l l) ... .... . . . . . . . . . . . .. . 3.1 Tax (A.IV) . . . . . . . . . . . . . . . . . . . . ................. . . . . . . .. 3.2 Nontax (A.V) . . . . . . . . .. ..... ....... ... . . ............ . 4 Capital Revenue (A. VI) ......... . . . . . . . . . . . . 5 Grants (A. VII) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.1 Curr.(A1 7 . 1 +A18 . 1 +A19 . 1 ) . . . . . . . . . . . 5.2 Cap.(A1 7 .2+A18.2 + A 1 9.2) . . . . . ...... . 6 Total Exp.& Lend-Repay(C.I) ......... . 7 Total Expenditure (C.II) ....... . .. .......... . 8 Current Expenditure (C. I l l) .... . . . . . .. ... . 9 Capital Expenditure (C.IV) ........ .. . . ... . 10 Lending minus Repay (C.V) ............ . 1 1 Overall Deficit/Surplus ( 1 ·6) ... . . . . . . . . .
12 Financing (D. I or E. I) .. . .. . . . . . . . .. . . . ....... . 1 3 Abroad (D. I l l o r E . I l l ) ........................ . 1 4 Domestic (D.II o r E.ll) . . . . . . . . . . . ............ .
Memorandum Item:
1 5 Govt. Debt End Period (F.I) ..... ....... .
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants(I I + VI I) ... .
I I Total Revenue ( I I I +VI) . . . . . . . . . . . . . . . . . . . . .
I l l Current Revenue ( IV+ V) ...... .. . .. ..... .
IV Tax Revenue .... . . . . . . . . . . ....................... . . Tax on lnc.,Profits, Cap.Gains .. . . . . . . .
1.1 Individual. . . . . . . . . . . . . . . . . . . ................... ........ . 1 .2 Corporate ... . . . . . . . . . . . . . . ............................ .
2 Social Security Contributions ... . . . . . . . . 2.1 Employees .................. ......................... . 2.2 Employers .. . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . 2.3 · Self-Employed or Nonemployed .... .
3 Taxes on Payroll & Work Force ..... .
4 Taxes on Property .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.2 Recurrent Taxes on Net Wealth .... . 4.4 Taxes-Financ.& Cap.Transact. .. ..... .
5 Dom. Taxes on Goods & Serv . ...... . 5.1 Gen. Sales, Turnover or V.A.T . . . . . . . . 5.2 Excises ................................................. .
6 Taxes-lnternat'l Trade, Transac ... . . .
7 Other Taxes ... . . . . . . . . . . . .......................... .
Adjustment to Tax Revenue ........... .
V Nontax Revenue ................................ .
VI Capital Revenue ..... ....... ...... . . ............ . 1 3 Sales of Fixed Capital Assets ........ .
VII Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 7 Fm.Abroad(Excl. Supranat. Auth. ) . 1 7.1 Current ................... .............................. . 18 From Other Levels of Nat. Govt . . .. . 18.1 Current .................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 18.2 Capital .......... . ......... . . . . . . . . . . . . . . . . . ..... . . . . . . . ..
1 72
1990
.04
t6.87 t6.56 t6.56 t5.46 t1 . 10
tt.31
t.31
t-t32.32 t29.14 t28.81
t.33 t3.18
t-25.45 t22.07
t.1 7 t21 .90
t56.91
t701.59
t698.99
t698.72
t654.71 t1 14.25
t91 .00 t23.25
t373.26 t151 .92 t177.39
t43.95
t-
t1.12
tt1.12
t166.13 t95.93 t60.75
t-
t-
t-.05
t44.01
t.27 t.27
t2.60 t.76 t.76
t1 .84 t1 .72 t.12
1991
.06
7.30 7.04 7.04 5.28 1 .76
.26
.26
53.18 45.32 45.09
.23 7.86
-45.88 37.00 4.84
32.16
94.32
8 1 1 .89
808.44
808.08
769.22 128.68 104.45 24.23
412.20 169.40 196.39 46.41
.47
.47
231.81 133.38 75.80
-3.94
38.86
.36
.36
3.45 1 .55 1 .55 1 .90 1 .76 .14
1992 1993 1994 1 995 1996 1997 1998 1999p
Billions of Deutsche Mark/ Year Ending December 3 1
t.36
t16.58 t16.34 t16.34
t5.42 t10.92
tt.24 t.24 t-
t68.67 t61.00 t60.84
t.16 t7.67
t-52.09 t29.85 t28.30
t1 .55
t190.40
t989.70
t985.18
t984.21
t855.1 7 t159.76 t141 .69
t18.07
t459.95 t201.69 t234.09
t24.1 7
t
t.72 t.43 t.29
t231.13 t128.53
t89.09
t
t
t3.61
t129.04
t.97 t.97
t4.52 t1 .34 t1 .34 t3.18 t3.06
t.12
.26
12.34 12.12 12.12 5.04 7.08
.22
.22
60.09 57.70 57.57
. 13 2.39
-47.75 1 7.59 1 8.06 -.47
217.17
1 ,022.66
1 ,01 7.55
1,016.67
871.21 149.84 134.21
1 5.63
477.95 208.69 242.93 26.33
.28
.28
239.90 136.27 89.28
3.24
145.46
.88
.88
5.11 1 .86 1 .86 3.25 3.13
. 12
.83
1 9.86 19.66 19.45 5.94
13.51 .21 .20 .20
85.12 82.29 82.18
. 1 1 2.83
-65.26 8.05
-1.62 9.67
290.73
1 ,104.65
1 ,099.41
1 ,097.30
930.75 152.34 139.86 12.48
51 1 .49 221 .65 260.84 29.00
.38
.38
264.20 148.50 98.36
2.34
166.55
2.1 1 2 . 1 1
5.24 1.90 1.90 3.34 3.21
. 13
2.11
1 7.72 1 7.45 1 7.30 6.08
1 1 .22 . 15 .27 .17 .10
66.47 63.63 62.56
1 .07 2.84
-48.75 1 .24
1 2.54 -1 1 .30
530.86
1 , 130.76
1 , 124.66
1 , 121 .92
965.16 1 77.37 163.72 13.65
534.20 230.60 270.32 33.28
.34
.34
253.25 131 .39 121 .86
156.76
2.74 2.74
6.10 1 .32 1 .32 4.78 4.56
.22
2.76
13.40 13.22 12.30
12.30 .92 . 18 .14 .04
57.32 58.14 57.1 2
1 .02 -.82
-43.92 -13.53
4.82 -18.35
530.50
1 , 139.76
1 ,133.06
1 ,1 29.41
955.13 1 66.53 146.18 20.35
549.38 237.26 275.85 36.27
.34
.34
231.53 1 1 9.79 1 1 1 .74
7.35
1 74.28
3.65 3.65
6.70 1 .96 1.96 4.74 4.59 .15
3.13
1 7.97 17.83 15.03
15.03 2.80 .14 . 13 .01
51 .76 52.67 52.39
.28 -.91
-33.79 -15.76 -1.02
-14.74
515.88
1 , 166.69
1 ,160.25
1 , 154.25
972.95 165.12 1 43.40 21 .72
568.99 247.25 285.26 36.48
.35
.35
231.01 121 .66 109.35
7.48
181 .30
6.00 6.00
6.44 1 .56 1 .56 4.88 4.85
.03
4.12
13.65 13.53 12.15
12.15 1 .38 . 12 . 11 .01
52. 17 51 .83 49.52
2.31 .34
-38.52 -17.56 -4.81
-12.75
499.77
1 , 194.45
1 ,188.14
1 , 182.91
993.53 1 72.28 149.28 23.00
565.36 249.76 277.79
37.81
.39
.39
238.10 1 28.19 95.95
1 7.40
189.38
5.23 5.23
6.31 1 .29 1 .29 5.02 4.99
.03
2. 1 1
12.91 12.78 12.59
12.59 . 19 . 13 . 11 .02
31.75 33. 19 31.87
1 .32 -1.44
-18.84 -6.68 2.97
-9.65
46.26
Government Finance Statistics Yearbook 2002
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( =C.II) . . . . . . . ......... . General Public Services ................... .
2 Defense ....... . . . . . . . . . . ................ .. . . . . ........ . 3 Public Order & Safety ....................... . 4 Education .................... ......................... . 5 Health .... . . . . . . . . . . . . . . . . . . . . ........................... . 6 Social Security & Welfare . . . . . . . . . . . . . . . . . 7 Housing & Commun. Amenities .. . . . . 8 Recr.,Cultr.,Relig.Affrs . . .......... .......... .
9·13 Econ. Affairs & Services . . . . . . . . . . . . . . . . . . . 9 Fuel & Energy .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 0 Agric.,Forestry,Fishing,Hunt. ........... . 1 1 Mining, Manufc., & Construct . . . ...... . 1 2 Transportation & Communication . . . 1 3 Oth. Econ. Affairs & Serv . . ... .. ......... . 1 4 Other Expenditures .......................... ..
of which: Interest Payments ....... .
1990
t716.28 t49.78 55.19 2.33 4.65
1 28.02 t335.92
2.96 .78
t58.19 .72
3.80 t9.79 27.42 16.46
t78.46 t34.86
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay( I I+ V) ......... .
II Total Expenditure (I I I + IV) ............... .
Ill Current Expenditure .. . . . . . . . . . . . . . . . . . . . . . . . . . Expenditure on Goods & Serv . . ..... .
1 . 1 Wages and Salaries .......................... . 1 .3 Other Purch.of Goods & Serv . ... . . . . . 2 Interest Payments .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Subsidies & Oth. Curr. Transf . ....... . 3.2 Transf.to Oth.Lev.Nat.Govt . . . . . . . . . . . . . . 3.5 Transfers Abroad .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
IV Capital Expenditure .... . . . . . . . . . . . . . . . . . . . . . . . . 4 Acquis. of Fixed Cap. Assets . . . . . . . . . . 5 Purchases of Stocks .. . . . . . . . . . . . . . . . . . . . . . . . . 6 Purch. of Land & lntang. Assets .... . 7 Capital Transfers .. . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . 7.1 Domestic .............................................. . 7.1.1 To Other Levels of Nat. Govt .. . . . . . . . . 7.2 Abroad .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . ..... .
V Lending minus Repayments ........... . 8 Domestic .................................... . . . . . . . . . . . 8.1 To Other Levels of Nat. Govt ..... . . . . . 9 Abroad ..... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
II
2 3 4
Ill
II 1 2
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing (1 1 + 111) .... . . . . ............ . . . . ....... .
Domestic Financing ... . . . . . . . . . . . . . . . . . . . . . . . . From Other General Govt . . ...... . . ..... . From Monetary Authorities .............. . From Deposit Money Banks ........... . Other Domestic Financing ... . . . . . . . . . . . .
Financing Abroad .................. ............ .
Table E. Financing by Type of Debt Instrument Consolidated Central Government
Financing ( = D. l) ............................... .
Domestic Financing ( = D.I I) ............ . Long-term Bonds ............................... . Short-term Bonds and Bills ............. .
t725.92
t716.28
t683.97 t232.57 t57.98
t1 74.59 t34.86
t416.54 t48.89 t23.58
t32.31 t7.56 t1 .60
t.49 t22.68 t1 9.70 t10.77
t2.96
t9.64 t6.26 t.03
t3.38
t39.55
t26.24 t-.54
t-8.13 t-1 1 .49 t46.40
t13.31
t39.55
t26.24 t58.65 t6.41
2002 Government Finance Statistics Yearbook
1991
860.74 70.95 55.50 2.83 6.78
144.48 389.82
4.98 2.21
83.74 1 .06 7.41
12.37 36.58 26.32 99.45 44.31
872.72
860.74
805.31 256.00
65.23 190.77 44.31
505.00 70.29 41 .37
55.43 9.88 2.12
.56 42.87 37.74 23.66
5.13
1 1 .98 8.40 -.75 3.58
62.29
1 7.24 .92
4.54 -25.52 37.30
45.05
62.29
1 7.24 21 .28 -5.1 7
1 992 1993 1994 1 995 1 996
Billions of Deutsche Mark/ Year Ending December 31
t1 ,045.45 t34.39 t54.71 t3.30 t7.21
t189.33 t485.29
t5.37 t2.20
t93.09 t2.42 t7.04
t1 1 .49 t44.53 t27.61
t1 70.56 t65.01
t1 ,059.28
t1 ,045.45
t985.26 t31 1 .79
t72.51 t239.28
t65.01 t608.46
t71.70 t36.37
t60.19 t12.62
t2.17 t1 .19
t44.21 t37.69 t20.86 t6.52
t13.83 t10.75
t.38 t3.08
t73.39
t18.77 t.59
t17.50 t5.47
t-4.79
t54.62
t73.39
t18.77 t4.32 t3.57
1 ,084.30 37. 1 1 51 . 18 3.64 6.92
189.73 531.92
3.70 2.15
87.31 1 .02 5.47 9.83
43.60 27.39
1 70.64 62.82
1 ,096.40
1,084.30
1 ,028.41 313.26
75.22 238.04 62.82
652.33 69.51 36.57
55.89 1 1 .98
1.72 1 . 19
41.00 34.42 19.58 6.58
12.10 8.90 -.10 3.20
78.79
-29.15 -.77
-18.64 9.42
-19.16
107.94
78.79
-29.1 5 -8.14 -5.1 8
1 ,142.81 35.03 48.43 3.75 6.54
205.53 557.33
5.59 1 .63
88.00 1 . 12 4.64 9.81
47.45 24.98
190.98 73.03
1 , 158.65
1 , 142.81
1 ,095.56 344.62
92.05 252.57
73.03 677.91 67.85 41 .74
47.25 12.09
1.38 .89
32.89 26.50 17.99 6.39
15.84 13.08 -.12 2.76
44.85
67.81 -.56
1 1 .49 28.72 28.16
-22.96
44.85
67.81 68.77 -9.51
1 , 188.04 33.18 47.71 4.01 6.68
21 7.30 594.94
6.31 1.71
96.26 1.33 4.11 9.98
47.00 33.84
1 79.94 86.25
1 ,191 .64
1 , 188.04
1 , 130.32 360.46
93.77 266.69
86.25 683.61
38.55 53.03
57.72 13.30
1 .66 .79
41 .97 36.78 25.65
5.19
3.60 .65
-.24 2.95
61 .83
3.36 -1 .25 -2.1 1 16.86
-10.14
58.47
61 .83
3.36 -14.55 -12.58
1,213.20 32.59 47.22
4.18 6.59
229.20 606.99
5.65 1.32
89.45 1.25 3.26
12.84 36.67 35.43
190.01 86.15
1,216.22
1,213.20
1 ,160.04 378.70
95.08 283.62 86.15
695.19 47.13 39.89
53.16 12.01
1 .45 1 .04
38.66 34.59 24.48
4.07
3.02 .16
-.25 2.86
74. 1 9
1 9.91 1 .70 -.91
18.55 .57
54.28
74.19
19.91 -11.90
4.94
1997
1 ,214.65
85.80
1 ,2 1 1 .64
1 ,214.65
1 ,168.53 382.98
94.32 288.66
85.80 699.75 49.05 54.71
46.12 1 1 .92
1 .36 .71
32.13 28. 19 20.18 3.94
-3.01 -5.55
.04 2.54
48.97
-30.94 -.14 .04
-2.00 -28.84
79.91
48.97
-30.94 -18.74
-5.95
Germany 1 34
1998
1 ,233.89
86.30
1,215.91
1 ,233.89
1 , 180.51 386.83
93.87 292.96 86.30
707.38 48.69 43.52
53.38 12.81 1 .63 .83
38. 1 1 34.23 20.35 3.88
-1 7.98 -20.40
-.06 2.42
35.12
-45.20 -1 . 15 -.02
-27.01 -17.02
80.32
35. 12
-45.20 -26.73
1 .82
1999p
18.80
-4.14 .01 .03
-35.94 31 .76
22.94
18.80
-4.14 16.13 -1 .20
1 73
Germany 1 34
3 4 6
Ill 7 8 9 10
II Ill
Long-term Loans n.e.c . . . . . . .. . . . . . . . . . . . . . .
Short-term Loans & Adv. n.e.c . . . . . . .
Changes in Cash, Deposits, etc . . . . . Adjustment to Domestic Financing
Financing Abroad ( = D.l l l) ....... . ...... . Long-term Bonds ............................... . Short-term Bonds and Bills . . . . . . . . . . . . . . Long-term Loans n.e.c . . . . . . . . . . . . . . . . . . . . . Short-term Loans & Adv. n.e.c.
Table F. Outstanding Debt Consolidated Central Government
(at End of Fiscal Year)
Total Debt (11 + 1 1 1 ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Domestic Debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Foreign Debt. . . . . . . . . . . . . . . . . . . ................... .
Table St. State, Region or Province Govts.
A. Revenue & Grants I Total Revenue & Grants(I I+VII) ... . II Total Revenue ( I l l + VI) ................... . Ill Current Revenue (IV+ V) ... . . . . . . . . . . . . . . IV Tax Revenue ( 1 -7) .. .. . ... . . . . . . . . .. . . . . . . ... . .
Tax on Inc., Profits,Cap.Gains .. . . . . . . . 1 . 1 Individual. ..... . . ... . .. .......... . . . . . . . . . . . . . . .. . . . . . . . 4 Taxes on Property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5 Dom. Taxes on Goods & Serv . . ..... . V Nontax Revenue (8-12) . . . . . . . . . . . .. . . . . . . . 8 Entrepren. & Property Income . 9,1 0 Fees, Sales, Fines ........ . ........ . .......... . 1 2 Other Nontax Revenue .. . . . . . . . . .......... . VI Capital Revenue ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
VII Grants . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 8 From Other Levels of Nat. Govt . . . . .
B. Expenditure by Function Total Expenditure ( =C.II) ....... . . . . . . . . . . General Public Services ................... .
3 Public Order and Safety ....... . .. . . . . . .... .
4 Education ............................................. . 5 Health . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Social Security and Welfare ........... . 7 Housing & Commun. Amenities ..... . 8 Recr., Cultr., Relig. Affrs . . . . . . . . . . . . . . . . . . . 9 Fuel and Energy ............ . .. ................. .
10 Agricult.,Forestry,Fish.,Hunt. .. . . . . . . . . . . 1 1 Mining, Manufc., & Construct. . . . . . . . . . 1 2 Transport. & Communication .......... .
1 3 Other Econ. Affairs & Serv . . . . . . . . . . . . . . 14 Other Expenditures ..... . . . . . . . . . . . . . . .. . . . . . . .
C. Expenditure and Lending minus Repayments by Economic Type Tot.Exp.& Lend-Repay.( I I+ V) .. . . . . . . .
II Total Expenditure ( I l l+ IV) ............... . I l l Current Expenditure (1-3) . . . . . . . . . . . . . . . . .
1 Expenditure on Goods & Serv . . ..... . 1 .1·2 Wages & Sal.& Emplr.Contrib . . .... . . .
1 .3 Other Purch.ol Goods & Serv . . . . . . . . .
2 Interest Payments .. . . . . . . . . . . . . . ....... . ..... .. 3 Subsidies & Other Curr. Trans! . . . . . . . 3.2 Transl.to Oth.Lev.of Nat.Govt . . ...... . IV Capital Expenditure (4-7) . . . . . . . . . . . . . . . . .
4,5,6 Stocks, Land, Cap. Assets .............. . 7 Capital Transfers ............. . . . ............... . 7.1.1 To Other Levels of Nat. Govt ..... . . . . .
1 74
1990
t-4.39
t-. 1 1
t-25.49
t-8.83
t13.31
t 1 1 .07
t1 .26
t.98
t-
t599.1 4
t404.38
t194.76
276.85
232.30
231.54
1 96.80
1 1 8.80
93.05
1 4. 1 1
63.89
34.74
6.01
20.70
8.03
.76
44.55
44.55
292.20
17.29
24.73
65.13
23.52
52.44
12.19
5.91
1 .88
1 1 .94
.48
1 2.72
8.86
55. 1 1
296.23
292.20
252.50
157.79
125.17
32.62
21 .87
72.84
41 .71
39.70
13.40
26.30
1 5.18
1991
6.46
-14.16
8.83
45.05
46.67
1 .57
-3.1 9
680.87
437.66
243.21
309.22
256. 18
254.92
21 5.01
134.39
1 07.15
14.23
66.39
39.91
6.87
24.08
8.96
1 .26
53.04
53.04
323.1 3
19.71
26.62
71 .70
27.48
57.27
14.51
6.84
1 .83
1 2.97
.59
1 4.18
1 0.19
59.24
327.58
323.13
279.62
173.88
137.59
36.29
23.86
81.88
45.36
43.51
1 4.99
28.52
1 5.86
1 992 1993 1 994 1995 1996 1997 1 998 1 999p
Billions of Deutsche Mark/ Year Ending December 3 1
t-10.46
t4.35
t1 6.99
t-
t54.62
t59.33
t-2.10
t-2.61
t-
t801.86
t504.03
t297.83
t407.20
t305.33
t304.00
t249.91
t1 47.24
t1 30.38
t1 5.43
t87.24
t54.09
t7.77
t30.02
t16.30
t1 .33
t101 .87
t101 .87
t431.58
t25.55
t32.84
t91.83
t34.87
t73.38
t19.73
t9.42
t2.37
t19. 1 5
t 1 . 1 5
t20.90
t20.21
t80. 1 8
t438.24
t431 .58
t359.70
t21 5.44
t169.47
t45.97
t25.59
t 1 18.67
t70.74
t71.88
t20.21
t51.67
t28.68
-.78
-4.35
-12.70
107.94
104.14
-.42
4.22
902.71
496.94
405.77
420.39
319.43
31 7.89
264.66
149.70
134.21
15.93
99.03
53.23
7.93
3 1 .48
13.82
1 .54
1 00.96
100.96
456. 1 6
26.86
35.15
98. 1 7
37.28
79.52
1 8.45
9.75
2.60
1 7.77
.98
20.99
21.71
86.93
462.75
456.16
384.1 3
229.37
1 79.76
49.61
28.18
1 26.58
78.84
72.03
19.50
52.53
29.12
-2.47
.40
1 0.62
-22.96
-18.83
-.57
-3.56
1 ,004.15
610.53
393.62
422.83
327.65
326.31
274.83
1 50.76
1 38.84
1 7.44
106.63
51 .48
8.28
33.93
9.27
1 .34
95.18
95.18
466.04
27.84
36.79
100.46
37.59
82.12
19.41
9.75
2.49
17.56
.95
20.89
22.73
87.46
467.49
466.04
395.75
235.54
1 83.95
51 .59
29.76
1 30.45
81 .01
70.29
19.78
50.51
26.01
-6.63
22. 15
14.97
58.47
54.10
.09
4.28
1 ,289.81
762.27
527.54
437.34
359.79
355.43
291.23
1 51 . 1 0
1 40.03
1 7.76
1 22.37
64.20
8.52
34.78
20.90
4.36
77.55
74.58
480.53
28.66
38.48
104.81
39. 1 3
84.71
20.1 1
9.92
1 .87
16.74
.84
20.96
22.57
91 .73
482.42
480.53
408.51
244.64
1 92.02
52.62
31 .32
132.55
83.34
72.02
1 9.86
52.16
26.62
21.75
1 . 1 2
4.00
54.28
39.21
13.78
1 .29
1 ,373.14
791.33
581.81
448.77
361 .69
359.60
296.70
1 40.43
1 23.72
19.79
1 36.48
62.90
8.09
34.45
20.36
2.09
87.08
82.56
491.28
28.66
39.30
107.43
39.45
83.86
20.05
9.88
1 .82
16.23
.84
28.1 5
21 .82
93.79
496.06
491.28
41 8.39
249.00
1 95.28
53.72
32.98
136.41
84.08
72.89
19.54
53.35
27.34
3.31
-8.1 2
-1 .44
79.91
80.1 1
4.45
-4.65
1 ,424.70
759.69
665.01
443.43
357.87
356.60
297.82
143.57
1 20.64
1 5.27
138.98
58.78
33.16
1 .27
85.56
80.21
486.97
482.25
486.97
4 1 9.30
249.18
1 94.74
54.44
34.96
135.16
82.74
67.67
1 7.35
50.32
26.37
-22.58
2.90
-.61
80.32
82.27
-2.44
-3.49
3.98
1 ,461.87
716.52
745.35
437.96
352. 1 8
351 . 1 2
305.74
1 5 1 .72
1 3 1 .45
16.63
1 37.39
45.38
12.83
1 .06
85.78
80.96
467.72
466.08
467.72
401.31
223.84
1 78.94
44.90
36.26
141 .21
82.68
66.41
15 .15
51 .26
23.25
-18.29
5.52
-6.30
22.94
27.96
. 14
-3.70
-1.46
772.44
368.41
404.03
452.73
368.81
367.25
321.84
45.41
13.01
1 .56
83.92
79.01
472.97
471.73
472.97
407.87
227.81
181 .92
45.89
37.13
1 42.93
84.09
65.10
1 5.49
49.61
22.50
Government Finance Statistics Yearbook 2002
v
5.1 1
II
2,3 4,5 Ill
I II 1 ,2 3,4,5 6 Ill
I II Ill
Lending minus Repayments .......... ..
Adjustment to Deficit/Surplus ........ .
DEFICIT /SURPLUS .......................... .
D. Financing by Type of Debt Holder Financing ( 1 1+ 1 1 1 ) .............................. . . Domestic Financing ( 1 ·4) ...... . . . . . ..... .
From Other General Govt . . ............. . From Mon.Auth. & Dep.Mon.Bks . . . . Other Domestic .................................. . Financing Abroad .............................. .
E. Financing by Type of Debt Instrument Financing ( = D. I) ............................... . Domestic Financing ( = D.I I) ............ . Domestic Bonds & Bills . . . . . . . .. . . . ... . . . . . Other Domestic Liabilities .. . . . . . . . . . . . . . . Changes in Cash, Deposits, etc . ... . Financing Abroad ( = D.II I) .. .......... . . .
F. Outstanding Debt (at End of Fiscal Year) Total Debt ( 1 1 + 111) ............................. . Domestic Debt . . . . . . . . . ............... .. ......... . Foreign Debt .... . . ............ . . . ................. . .
Table L Local Governments
A. Revenue & Grants Total Revenue & Grants( I I+VII) ... .
II Total Revenue (II I + VI) .. . . . . . . . . . . . . . . . . . . . Ill Current Revenue (IV+ V) ...... .. ........ . IV Tax Revenue ( 1 ·7 ) .... . . . . . . . . . . ... . . . . . . . . . . . .
1 Tax on Inc., Profits, Cap. Gains ..... . 1.1 Individual .............................................. . 4 Taxes on Property ......... . .. .. ............... . 5 Dam. Taxes on Goods & Serv . . ..... . 3,6,7 Other Taxes ..................... .. . . . . . . . . . . . . . . . . . . V Nontax Revenue (8·1 2 ) ................... .
8 Entrepren. & Property Income ....... . 9,10 Fees, Sales, Fines ............................ . 1 2 Other Nontax Revenue .. . . . . . . . . . . . . . . . . . . . VI Capital Revenue .. . . . . . . . . . . . . . . . .............. .. VII Grants . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 8 From Other Levels of Nat. Govt . . .. .
B. Expenditure by Function Total Expenditure ( =C. I I) ... . . . . . . . . . . . . . .
1 General Public Services ..... .. . . . ......... . 3 Public Order and Safety ................... . 4 Education . . . . . . . . . . . . . . ............................... . 5 Health . . . . . . ... . . ......................... . . . . . ...... . . . . . 6 Social Security and Welfare ........... . 7 Housing & Commun. Amenities ..... . 8 Recr., Cultr., Relig. Affrs . ................. . 9 Fuel and Energy .................. . . . . . . . . . . . . . . . 10 Agricult.,Forestry,Fish.,Hunt. .. . . . . . . . . . . 1 2 Transport. & Communication .......... . 13 Other Econ. Affairs & Serv . .. . . . . . . . . . . . 14 Other Expenditures ........................... .
C. Expenditure and Lending minus Repayments by Economic Type
I Tot.Exp.& Lend-Repay.(II + V) .. . . . . . . . II Total Expenditure ( I l l+ IV) ............... . Ill Current Expenditure ( 1 ·3) ................ .
Expenditure on Goods & Serv . . ..... . 1.1-2 Wages & Sal.& Emplr.Contrib . . ...... . 1.3 Other Purch.of Goods & Serv . . . . . . . . . 2 Interest Payments .................... . . . . . . ... . 3 Subsidies & Other Curr. Trans!. . . . . . .
1990
4.03
.01
-19.37
1 9.37
1 7.90 -.01
15.20
2.71
1.47
19.37
17.90
3.22
14.23
.45 1.47
328.79
303.55
25.24
203.32
146.91
140.95
69.04
60.22
29.45
8.1 7
.65
71.91
7.79 48.23
1 5.89
5.96
56.41
56.41
206.52
14.82
6.72
19.59
27.06 51 .22
35.40
13.81 .30
2.40
14 .11
9.66 1 1 .43
207.48 206.52
1 59.98
106.58
65.22 41 .36
7.74 45.66
2002 Government Finance Statistics Yearbook
1991
4.45
-7.59
-25.95
25.95
23.72 .28
22.29
1 . 1 5
2.23
25.95
23.72
6.25
15.06
2.41 2.23
352.35
324.87
27.48
221.33
160.48
1 54.09
75.58
66.1 0
34.36
8.55
.93
78.51
8.03 53.35
1 7.13
6.39
60.85
60.85
225.44
16.04
7.25
21 .60
29.60 56.20
39.69
14.68 .31
2.14
1 4.74
10.25 1 2.94
227.37
225.44 175.43 1 1 6.48
71 .64
44.84 8.52
50.43
1992 1 993 1994 1995 1 996
Billions of Deutsche Mark/ Year Ending December 31
t6.66
t-6.90
t-37.94
t37.94
t33.1 3
t.02 t27.97
t5.14
t4.81
t37.94
t33.13
t25.50
t6.48
t1 . 15 t4.81
t389.13
t356.84
t32.29
t296.08
t1 95.05
t186.13
t93.32
t76.13
t63.34
t16.21
t.71
t.27
t92.81
t1 0.80 t69.54
t1 2.47
t8.92
t101 .03
t101.03
t310.73
t23.98
t10.02
t38.08
t41.83 t69.1 3
t54.02
t1 9.93 t.56
t2.48
t20.91
t1 5.06 t1 4.73
t312.93
t310.73 t235.95 t161 .93 t1 00.48
t61.45
t9.89 t64.13
6.59
-1.77
-44.13
44.1 3
42.77 .01
45.70
-2.94
1 .36
44.1 3
42.77
26.25
1 7.10
-.58 1 .36
433.84
400.19
33.65
312.97
206.44
1 95.76
97.29
78.94
65.69
1 7.29
.78
.28
98.47
10.82 75.30
12.35
10.68
106.53
106.53
324.60
24.06
10.69
41 .83
44.20 75.1 1
53.48
1 9.91 .54
2.33
2 1 . 1 7
1 5.04
1 6.24
326.28 324.60 251 .38
1 66.91
103.66 63.25
10.90 73.57
1 .45
-44.66
44.66
43.58 -.10
46.64
-2.96
1 .08
44.66
43.58 5.91
29.87
7.80 1 .08
470.70
435.97
34.73
320.26
21 6.05
203.28
99.12
79.67
66.32 18.35
.78
.32
104.16
10.88 79.28
14.00
12.77
104.21
104.21
329.85
23.89
10.76
42.18
45. 1 1 80.75
52.89
1 9.28 .54
2.29
20.95
14.37
16.84
330.85
329.85
260.31 168.14
103.02 65.12
1 1 .09 81 .08
1 .89
-45.08
45.08
42.39 -.29
41 .36
1 .32
2.69
45.08
42.39
6.63
31 .66
4.10 2.69
51 1 .69
474.27
37.42
323.68
218.29
205.77
99.10
78.81
66.03
19.16
.68
.25
1 06.67
10.88 81 .07
14.72
12.52
1 05.39
1 05.39
336.67
24.39
1 1 .32
42.89
47.03 84.69 52.20
1 9.42 .41
2.29
20.33
14.29 1 7.41
337.95
336.67 269.53
169.97
105.74 64.23
1 1 .29
88.27
4.78
-47.29
47.29
43.92 -.47
46.24 -1.85
3.37
47.29
43.92
-.19
43.48
.63 3.37
558.34
51 7.56
40.78
321.24
21 7.01
203.65
98.34
76.61
62.68
20.58
.91
.24
105.31
10.82 79.28
15.21
1 3.36
1 04.23
104.23
329.90
24.28
1 1 .33
42.95
47.74 81.1 7
50.33
18.80 .39
2.1 2
1 9.65
13.58 1 7.56
329.97
329.90
266.54 1 68.65 104.73
63.92
1 1 .45
86.44
1997
-4.72
-.01
-38.83
38.83
42.86
-.15
42.04
.97
-4.03
38.83
42.86
-3.31
44.47
1 .70 -4.03
595.47
558.51
36.96
31 1 .25
21 1 .67
1 97.60
96.23
73.32
62.61
21.74
.93
.24 101 .37
75.1 1
14.07 99.58
99.58
31 8.95
318.83
318.95 259.70 1 66.43 1 02.78
63.65
1 1 .10
82.17
Germany 134
1998
-1 .64
-.01
-28.1 3
28.1 3 36.39
-.20 38.20
-1.61
-8.26
28.13
36.39 -.31
36.67
.03 -8.26
623.57
594.87
28.70
276.53
180.78
1 68.05
1 1 0.36 87.29
69.56 16.58
6.25
.24 57.69
40.62
12.73
95.75
95.75
273.81
271.78
273.81
220.41
1 27.55 76.16
51 .39 10.71
82.1 5
1 999p
-1 .24
9.29
-9.71
9.71
15.81
-.10 18.28 -2.37
-6.10
9.71
1 5.81
2.91
1 1 .85
1 .05
-6.10
327.49 318.92
8.57
281 .66
185.07
1 7 1 .91
1 1 5.59
56.32
39.87
13.16
96.59
96.59
277.45
277.1 7
277.45
223.28 130.71
76.90 53.81
10.22
82.35
1 75
Germany 1 34
1990 1991
3.2 Transf.to Oth.Lev.of Nat.Govt . ........ 7.69 9.22
IV Capital Expenditure (4·7) ............. .... 46.54 50.01
4,5,6 Stocks, Land, Cap. Assets ............... 42.43 45.69
7 Capital Transfers ................................ 4.1 1 4.32
7.1 . 1 To Other Levels of Nat. Govt .......... 1 .36 1 .33
v Lending minus Repayments ............ .96 1 .93
Adjustment to Deficit/Surplus ......... 2.00
5.1 1 DEFICIT /SURPLUS .. . . . . . . . . . . ............... -4.16 -4.04
D. Financing by Type of Debt Holder Financing ( I I+ I I i ) ........................ ........ 4.16 4.04
II Domestic Financing ( 1 -4 ) ................. 4.18 4.01
From Other General Govt . ............... -.30 .04
2,3 From Mon.Auth. & Dep.Mon.Bks .... 3.79 3.79
4,5 Other Domestic Financing ............... .69 . 18
Ill Financing Abroad ............................... -.02 .03
E. Financing by Type of Debt Instrument Financing ( = D.I) ................... . . ......... . . 4.16 4.04
II Domestic Financing ( = D.II) ............. 4.18 4.01
1 ,2 Domestic Bonds & Bills .................... 3,4,5 Other Domestic Liabilities ....... ......... 3.60 14.24
6 Changes in Cash, Deposits, etc . .... .58 -1 0.23
Ill Financing Abroad ( = D. Il l) ............... -.02 .03
F. Outstanding Debt (at End of Fiscal Year) Total Debt ( 1 1+ 1 1 1 ) .............................. 1 1 6.50 1 30.77
II Domestic Debt .................. .................. 1 1 5.76 1 30.00
Ill Foreign Debt . . . . . . . . . . . . . . . ......................... .74 .77
1 76
1992 1993 1994 1995 1996 1997 1998 1999p
Billions of Deutsche Mark/ Year Ending December 3 1
t10.81 1 1 .80 13.40 1 3.52
t74.78 73.22 69.54 67.14
t69.47 67.23 63.30 60.70
t5.31 5.99 6.24 6.44
t1 .59 1.69 1 .65 1 .78
t2.20 1 .68 1 .00 1 .28
t- -.01 -.01 -.01
t-16.85 -13.32 -10.60 -1 4.28
t16.85 1 3.32 10.61 14.28
t16.85 1 3.40 9.73 13.79
t.10 -.16 -.04 -.18
t17.61 13.44 8.92 1 3.99
t-.86 .12 .85 -.02
t- -.08 .88 .49
t16.85 1 3.32 10.61 1 4.28
t16.85 13.40 9.73 13.79
t- .21 .26 1 .00
t12. 1 1 1 3.77 8.66 6.16
t4.74 -.58 .81 6.63
t- -.08 .88 .49
t142.88 1 56.78 166.58 1 74.23
t142. 1 1 1 56.09 165.Q1 172.17
t.77 .69 1 .57 2.06
1 3.20 12.96 12.75 12.37
63.36 59.25 53.40 54.17
56.88 53.63 47.73 48.40
6.48 5.62 5.67 5.77
1 .72 1 .05 1 .08 1 . 12
.07 -.12 -2.03 -.28
.01 -2. 19
-8.73 -7.57 4.75 2.30
8.73 7.57 -4.75 -2.30
9.06 6.33 -4.60 -2.22
-.27 -.01 -.05 -.02
9.29 6.63 -4.34 -2.21
.04 -.29 -.21 .01
-.33 1 .24 -.15 -.08
8.73 7.57 -4.75 -2.30
9.06 6.33 -4.60 -2.22
.48 .15 .06 .09
7.25 6.16 4.27 .35
1 .33 .02 -8.93 -2.66
-.33 1 .24 -.15 -.08
1 78.54 181 .39 1 77.90 89.91
1 76.81 1 78.42 1 75.08 88.55
1 .73 2.97 2.82 1 .36
Government Finance Statistics Yearbook 2002
Ghana 652
1 984 1985 1986 1 987 1988 1989 1 990 1991 1992 1993
Millions of Cedis/ Year Ending December 3 1
Summary Table Budgetary Central Government
1 Total Revenue and Grants (A. I) ..... 22,642 40,31 1 73,626 1 1 1 ,046 1 53,791 214,513 267,322 390,620 366,254 724,210
2 Total Revenue (A. II) .......................... 21 ,728 38,691 69,758 105,009 142,238 193,170 239,501 354,359 333,558 657,581
3 Current Revenue (A.III) ..................... 21 ,728 38,691 69,758 105,009 142,238 193,170 239,501 354,359 333,558 657,581
3.1 Tax (A.IV) .... . . . . . . . . . . . . . . . . . ........................ 1 7,931 31,918 61 ,923 93,917 131 , 199 1 74,522 2 19,677 319,453 301 ,832 509,152
3.2 Nontax (A.V) .. . . . . .................................. 3,797 6,773 7,835 1 1 ,092 1 1 ,039 1 8,648 19,824 34,906 31 ,726 148,429
4 Capital Revenue (A. VI) ..................... 5 Grants (A. VII) . . . . . . . . . . . . . . .. . . . ................... 914 1 ,620 3,868 6,037 1 1 ,553 21 ,343 27,821 36,261 32,696 66,629
5.1 Curr.(A1 7 . 1 + A 1 8. 1 + A 1 9. 1 ) ........... 914 1 ,620 3,868 6,037 1 1 ,553 5.2 Cap.(A1 7.2 +A1 8.2+ A 1 9.2) ............
6 Total Exp.& Lend-Repay(C.I) .......... 27,485 47,890 73,327 106,987 149,880 204, 163 263,960 351,615 510,690 821,555
7 Total Expenditure (C.II) ..................... 26,694 45,763 70,660 102,135 1 43,897 1 96,466 254,473 340,262 498,81 3 81 3,526
8 Current Expenditure (C.III) ............... 23,326 38,461 60,834 80,703 1 1 1 ,002 1 58,266 206,173 273,034 400,364 694,272
9 Capital Expenditure (C.IV) . . . . . . . . . . . . . . . . 3,368 7,302 9,826 21 ,432 32,895 38,200 48,300 67,228 98,449 1 19,254
1 0 Lending minus Repay (C.V) ..... . . . . . . . . 791 2,127 2,667 4,852 5,983 7,697 9,487 1 1 ,353 1 1 ,877 8,029
1 1 Overall Deficit/Surplus ( 1 -6) .. . . . . . . . . . . -4,843 -7,579 299 4,059 3,91 1 10,350 3,362 39,005 -144,436 -97,345
1 2 Financing (D.I or E.l) ( =·1 1 ) . . . . . . . . . .. 4,843 7,579 -299 -4,059 -3,91 1 -10,350 -3,362 -39,005 144,436 97,345
1 3 Abroad (D. I l l o r E . I l l ) ......................... 1 ,815 3,522 -5,614 -1 ,180 2,255 4,929 24,590 12,730 300 51 ,900
14 Domestic (D.II or E . l l ) . .. . .. . . . . . . . . . . . . . . . . .. 3,028 4,043 5,315 -2,879 -Q,166 -1 5,279 -27,952 -51,735 144,136 45,445
Adjustment to Total Financing ........ 14
Memorandum Item:
1 5 Govt. Debt End Period (F.I) ............. 39,777 47,605
Table A. Revenue and Grants Budgetary Central Government
Total Revenue & Grants( I I+ VII) .... 22,642 40,31 1 73,626 1 1 1 ,Q46 1 53,791 214,513 267,322 390,620 366,254 724,210
II Total Revenue (Il l + VI) ..................... 21 ,728 38,691 69,758 1 05,009 142,238 193,170 239,501 354,359 333,558 657,581
Ill Current Revenue ( IV + V) .... . ............ 21 ,728 38,691 69,758 105,009 142,238 193,170 239,501 354,359 333,558 657,581
IV Tax Revenue ....................................... 17,931 31,918 61 ,923 93,917 131 , 199 1 74,522 219,677 319,453 301 ,832 509,1 52
Tax on lnc.,Profits, Cap.Gains ......... 4,060 7,426 13,537 22,572 40,829 45,939 55,143 62,444 62,101 1 1 0,299
1.1 Individual ............................................... 1 ,654 3,058 5,242 8,191 13,180 12,323 17,430 18,734 21 , 124 44,317
1 .2 Corporate ..................... . . . . . . . . . .......... . . . . . . 2,406 4,368 8,295 14,381 27,649 31 ,380 33,985 39,907 34,507 54,330
1.3 Other Unalloc. Taxes on Inc . . . . . . . . . . . 2,236 3,728 3,803 6,470 1 1 ,652
2 Social Security Contributions ...........
3 Taxes on Payroll & Work Force ...... 10 1 1 25
4 Taxes on Property ... . . . . . . . . . . ................. 25 56 23 63
4.1 Recur. Taxes on lmmov. Prop . . ...... 25
4.6 Other Recur. Taxes on Prop . . ......... 56 23 63
5 Dom. Taxes on Goods & Serv . ....... 5,620 8,592 1 9,778 26,545 40,187 52,069 71 ,719 137,857 128,797 222,868
5.1 Gen. Sales, Turnover or V.A.T.. . . . . . . 441 1 , 176 3,172 8,363 12,252 1 7,861 23,405 29,530 27,527 31 ,248
5.2 Excises ......................... . ........................ 5,121 7,197 16,449 1 7,804 27,138 19,139 22,917 29,552 30,954 39,727
6 Taxes-Internal'! Trade, Transac ...... 8,242 1 5,824 28,467 44,644 50,025 76,514 92,81 5 1 1 9, 152 1 1 0,934 175,985
6.1 Import Duties .. . . ................................... 3,159 6,591 14,236 17,784 25,561 43,019 63,141 79,254 86,582 132,653
6.2 Export Duties ......................... . ............. 4,974 9,172 14,231 26,860 24,464 31,415 27,184 36,153 20,360 35,748
7 Other Taxes ... . . . . . . . . . . . . .......................... 8 41 74 108 95
v Nontax Revenue ............ . . . . . . ........ . . . .... 3,797 6,773 7,835 1 1 ,092 1 1 ,039 18,648 19,824 34,906 31 ,726 1 48,429
8 Entrepren. & Property Income ........ 3,555 4,147 6,877 9,102 8,306
9 Adm.Fees,Chges,Nonind.Sales . . . . . . . 17 835 480 830 1 ,100
10 Fines and Forfeits ........... . . . .. ........... .. . 225 1 ,009 478 1 ,160 1 ,600
1 2 Other Nontax Revenue ..... . .............. . 782 33
VI Capital Revenue .................................
VII Grants .................. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 914 1 ,620 3,868 6,037 1 1 ,553 21 ,343 27,821 36,261 32,696 66,629
1 7 From Abroad .... . . . . . . . . . . . . . . ...................... 914 1 ,620 3,868 6,037 1 1 ,553
17.1 Current ............................. . . . . . . .......... . . . . . 914 1 ,620 3,868 6,037 1 1 ,553
Table B. Expenditure by Function Budgetary Central Government
Total Expenditure ( =C.II) . . . . . . . . . . . . . . . . . 26,694 45,763 70,660 102,135 143,897 1 96,466 254,473 340,262 498,81 3 81 3,526
General Public Services .................... 5,846 9,180 13,362 19,314 28,055 37,919 49,479 t41 ,732 58,450 83,918
2002 Government Finance Statistics Yearbook 1 77
Ghana 652
1984 1985 1986
2 Defense ................................................ 1 ,605 3,432 4,605
3 Public Order & Safety ........................ 4 Education .............................................. 5,387 8,238 1 6,905
5 Health . . . . . . . . . . . . . . . . . . . . . ............................... 2,291 4,483 5,854
6 Social Security & Welfare ................. 1 ,131 2,288 3,777
7 Housing & Commun. Amenities ...... 571 915 1 ,366
8 Recr.,Cultr.,Relig.Affrs . ...................... 598 706 1 , 1 92
9-13 Econ. Affairs & Services ................... 5,053 1 0,888 1 1 ,099
9 Fuel & Energy ..................................... 94 1 53 74
10 Agric.,Forestry,Fishing,Hunt. ............ 1 ,321 2,831 3,199
1 1 Mining, Manufc., & Construct. ......... 664 1 , 1 20 1 ,094
1 2 Transportation & Communication ... 2,408 5,835 5,374
1 3 Oth. Econ. Affairs & Serv . . ............... 568 949 1 ,358
14 Other Expenditures ............................ 4,212 5,633 1 2,500
of which: Interest Payments ........ 3,425 5,086 1 1 ,341
Adjustment to Total Expenditure ....
Table C. Expenditure and Lending minus Repayments by Economic Type Budgetary Central Government
Tot.Exp.& Lend-Repay(I I + V) .......... 27,485 47,890 73,327
I I Total Expenditure ( I I I+ IV) ................ 26,694 45,763 70,660
I l l Current Expenditure ........................... 23,326 38,461 60,834
Expenditure on Goods & Serv . ....... 1 5,644 28,597 42,142 1.1 Wages and Salaries ........................... 13,680 26,1 94 1 .2 Employer Contributions ..................... 183 1 ,946 3,419 1 .3 Other Purch.of Goods & Serv . ........ 12,971 1 2,529 2 Interest Payments .............................. 3,425 5,086 1 1 ,341 3 Subsidies & Oth. Curr. Trans! . ........ 4,257 4,778 7,351 3.2 Transf.to Oth.Lev.Nat.Govt . ............. 523 252 6,567 3.5 Transfers Abroad ..... ........................... 365 438 784
IV Capital Expenditure ............................ 3,368 7,302 9,826 4 Acquis. of Fixed Cap. Assets .......... 2,910 6,424 8,158 6 Purch. of Land & lntang. Assets ..... 75 1 55 45 7 Capital Transfers ................................ 383 723 1 ,623 7.1 Domestic ............................................... 383 723 1 ,623 7.1.1 To Other Levels of Nat. Govt. ......... 1 ,623
v Lending minus Repayments ............ 791 2,127 2,667 8 Domestic ......................... ...................... 791 2,127 2,667 8.1 To Other Levels of Nat. Govt .......... 791 2,667
Table D. Financing by Type of Debt Holder Budgetary Central Government
Financing (I I + Ill) ................................ 4,843 7,579 -299
II Domestic Financing ........................... 3,028 4,Q43 5,315 2 From Monetary Authorities ............... 2,289 1 ,800 2,471 3 From Deposit Money Banks ............ -480 205 4 Other Domestic Financing ............... 1 ,219 2,038 2,844
Ill Financing Abroad ............................... 1,815 3,522 -5,614
Adjustment to Total Financing ........ 14
Table E. Financing by Type of Debt Instrument Budgetary Central Government
Financing ( = D. I ) ....... ......................... 4,843 7,579 -299
II Domestic Financing ( = D.ll) ............. 3,028 4,043 5,315 Long-term Bonds ................................ 2,437 3,267 4,515
2 Short-term Bonds and Bills .............. 591 776 800
Ill Financing Abroad ( = D.III) ............... 1 ,815 3,522 -5,614
Adjustment to Total Financing ........ 1 4
1 78
1 987 1988 1 989 1990 1991 1992 1993
Millions of Cedis/ Year Ending December 3 1
6,659 4,603
24,430 36,995
8,457 1 2,880
5,464 9,904
1,971 7,197
1 ,726
1 6,045 27,563
102 323
4,627 5,004
1 ,583 1,617
7,772 8,758
1 ,961 1 1 ,861
16,108 16,700
10,587 14,107
1 ,961
106,987 149,880
102,135 143,897
80,703 1 1 1,002
60,538 85, 180
35,920 49,464
6,017 3,282
18,601 32,434
10,587 14,107
9,578 1 1 ,715
8,730
848
21 ,432 32,895
18,432 26,880
1 20 258
2,880 5,757
2,880 5,757
2,880 5,757
4,852 5,983
4,852 5,983
4,852
-4,059 -3,91 1
-2,879 -0,168
-7,009 -1 1 ,200
4,130 5,034
-1,180 2,255
-4,059 -3,91 1
-2,879 -0,166
-718
-5,448
-1 ,180 2,255
6,106 9,006 1 5,230 23,242 39,481
t17,155 21 ,479 30,838
47,692 64,835 78,801 1 1 8,363 1 79,234
1 9,853 25,706 28,654 39,450 56,639
14,379 18,389 23,884 34,630 57,752
9,030 1 3,479 1 5,291 1 5,665 22,490
33,1 24 38,282 54,773 82,691 1 29,721
14 1 ,Q48 1 ,102 4,889 7,019
9,142 10,438 1 2,378 19,815 28,449
2,184 2,625 3,186 7,682 1 1 ,029
1 7,235 1 9,337 32,493 47,693 79,474
4,549 4,834 5,614 2,612 3,750
18,744 27,318 55,422 77,738 162,648
1 8,744 27,318 42,828 61 ,004 1 34,778
9,619 7,979 9,320 27,105 50,805
204,163 263,960 351,615 51 0,690 821 ,555
1 96,466 254,473 340,262 498,81 3 81 3,526
1 58,266 206,173 273,034 400,364 694,272
98,652 1 27,260 166,109 240,308 368,799
62,890 82,280 1 05,571 171 ,100 227,597
35,762 44,980 60,538 69,208 141 ,202
18,744 27,318 42,828 61 ,004 134,778
40,870 51,595 64,097 99,052 1 90,695
38,200 48,300 67,228 98,449 1 1 9,254
7,697 9,487 1 1 ,353 1 1 ,877 8,029
-10,350 -3,362 -39,005 144,436 97,345
-15,279 -27,952 -51,735 144,136 45,445
-21,441 -20,792 -50,668 102,500 -22,100
6,162 -7,160 -1 ,067 41 ,636 67,545
4,929 24,590 12,730 300 51 ,900
-10,350 -3,362 -39,005 1 44,436 97,345
-15,279 -27,952 -51,735 144,136 45,445 28,577 25,456 28,201 46,845 124,154
4,929 24,590 1 2,730 300 51,900
Government Finance Statistics Yearbook 2002
II Ill
Table F. Outstanding Debt Budgetary Central Government
(at End of Fiscal Year)
Total Debt ( I I+ Il l) ........ ..................... .
Domestic Debt .................................. ..
Foreign Debt.. ............. . . . . . . . . . . . . . . . . . . . . . . . ..
1984
39,777
32,908
6,869
2002 Government Finance Statistics Yearbook
1985
47,605
37,766
9,839
1 986 1987 1988 1 989 1 990
Millions of Cedis/ Year Ending December 31
1991 1992
Ghana 652
1993
1 79
Greece 1 74
1989 1990 1991 1992 1993 1994 1 995 1 996 1997 1998
Billions of Drachmas/ Year Ending December 31
Summary Table Consolidated Central Government
Total Revenue and Grants (AI) ..... 2,997 3,913 t3,388 4,285 4,678 5,596 6,368 7,164 8,370 9,485
2 Total Revenue (A. II) . . . . . . . . . . . . . . . . . . . . . . . . . . 2,865 3,713 t3,138 3,944 4,229 5,099 5,888 6,455 7,554 8,486
3 Current Revenue (Alii) ..................... 2,856 3,703 t3, 1 1 8 3,750 4,146 5,033 5,800 6,380 7,506 8,430
3.1 Tax (A.IV) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,587 3,417 t2,946 3,554 3,923 4,625 5,226 5,789 6,744 7,860
3.2 Nontax (A.V) ........ ................................ 285 307 t194 223 253 438 609 620 794 592
Adjustment to Current Revenue ..... -16 -21 t-22 -27 -30 -30 -35 -29 -32 -22
4 Capital Revenue (A VI) ..................... 9 10 t20 194 83 66 88 75 48 56
5 Grants (A.VII) . . . . . . . . . ............... . . ............ 132 200 t250 341 449 497 480 709 816 1 ,000
5.1 Curr.(A1 7. 1 +A18 . 1 +A19. 1 ) ........ ... t-5.2 Cap.(A1 7 .2+A1 8.2 + A 1 9.2) . . . . . . . . .. . . 1 32 200 t250 341 449 497 480 709 816 1 ,000
6 Total Exp.& Lend-Repay(C.I) .......... 5,320 6,963 t5,829 5,392 6,738 8,191 8,906 9,710 10,436 1 1 ,076
7 Total Expenditure (C.II) ... . . . . . . . . . . . . . . . . . . 5,320 6,963 t5,829 5,392 6,738 8,191 8,906 9,710 10,436 1 1 ,076
8 Current Expenditure (C.II I) ............... 4,790 6,422 t5,226 4,566 5,699 7,1 84 7,710 8,444 8,812 9,198
9 Capital Expenditure (C.IV) .. . . . . . . . . . . . . . . 530 541 t603 826 1 ,039 1 ,007 1 , 1 96 1 ,266 1 ,625 1,877 10 Lending minus Repay (C.V) ............. t-
1 1 Overall Deficit/Surplus ( 1 -6) . . . . . .. ..... -2,323 -3,050 t-2,441 -1,107 -2,060 -2,595 -2,538 -2,546 -2,066 -1,591
1 2 Financing (D.I o r E.l) ( =-1 1 ) . . ......... 2,323 3,050 t2,441 1 ,107 2,060 2,595 2,538 2,546 2,066 1,591 1 3 Abroad (D.III o r E . I l l ) . . . . . . . . . . . . . . . . . . . . . . . . . 1 93 207 t687 573 1 , 1 42 1 ,749 284 705 1 ,076 866 1 4 Domestic (D.II o r E . II) ........................ 2,130 2,843 t1 ,754 534 9 1 8 846 2,254 1 ,841 990 725
Memorandum Item: 1 5 Govt. Debt End Period ( F . I) ............. t12,335 1 5,557 23,430 28,093 30,970 35,290 38,058 40,614
Summary Table Budgetary Central Government
Total Revenue and Grants (A. I) ..... 1 ,887 2,632 t3,388 4,285 4,678 5,596 6,368 7,1 64 8,370 9,485 2 Total Revenue (All) .......................... 1 ,755 2,433 t3,138 3,944 4,229 5,099 5,888 6,455 7,554 8,486 3 Current Revenue (A. I l l) . . . . . . . . . . . . . . . . . . . . . 1 ,746 2,423 t3, 1 1 8 3,750 4, 1 46 5,033 5,800 6,380 7,506 8,430 3.1 Tax (A.IV) ..................... ............... . . . . . . . . . 1 ,644 2,323 t2,946 3,554 3,923 4,625 5,226 5,789 6,744 7,860 3.2 Nontax (A.V) .. . . .. . .. . . . . . . . . .. . .. ....... ....... . . . . 1 1 8 121 t194 223 253 438 609 620 794 592
Adjustment to Current Revenue ..... -16 -21 t-22 -27 -30 -30 -35 -29 -32 -22 4 Capital Revenue (A VI) ..................... 9 1 0 t20 194 83 66 88 75 48 56 5 Grants (A VII) .......... . . . . . . . . . . . . . . .... . . ... . .. . . 132 200 t250 341 449 497 480 709 816 1 ,000 5.2 Cap.(A1 7.2 +A1 8.2+ A1 9.2) .. . . . . . . . . . . 1 32 200 t250 341 449 497 480 709 816 1 ,000 6 Total Exp.& Lend-Repay(C.I) .......... 3,384 4,677 t5,829 5,392 6,738 8,191 8,906 9,710 10,436 1 1 ,076 7 Total Expenditure (C. II) .......... ........... 3,384 4,677 t5,829 5,392 6,738 8,191 8,906 9,710 10,436 1 1 ,076 8 Current Expenditure (C.III) . . . . . . . . . . . . . . . 2,955 4,212 t5,226 4,566 5,699 7,184 7,710 8,444 8,812 9,198 9 Capital Expenditure (C. IV) ................ 429 465 t603 826 1 ,039 1 ,007 1 , 1 96 1 ,266 1 ,625 1 ,877 1 1 Overall Deficit/Surplus ( 1 -6) .. . . . . . . . . . . -1 ,497 -2,045 t-2,441 -1 , 107 -2,060 -2,595 -2,538 -2,546 -2,066 -1,591 1 2 Financing (D.I o r E. I) . . . ...................... 2,187 2,820 t2,441 1 , 1 07 2,060 2,595 2,538 2,546 2,066 1,591 1 3 Abroad ( D . I l l or E . I l l ) . . . . . . . . . . ............... 193 207 t687 573 1 , 1 42 1 ,749 284 705 1 ,076 866 1 4 Domestic (D. I I o r E . I I ) . . . . . ................... 1 ,994 2,613 t1 ,754 534 918 846 2,254 1 ,841 990 725
Memorandum Item: 1 5 Govt. Debt End Period (F. I) ...... . ...... 6,699 9,382 t12,335 1 5,557 23,430 28,093 30,970 35,290 38,058 40,614
Summary Table Central Govt - Soc. Security Funds
1 Total Revenue and Grants (AI) ..... 1 ,015 1 , 1 78 2 Total Revenue (All) ......... . . . . . . . . . . . . . . . . . 1 ,015 1 , 1 78 3 Current Revenue (Ali i) ..................... 1 ,015 1 , 1 78 3.1 Tax (AIV) .. . . . . . . . . . . . . . . . . . . . . . . . . . . . ................ 904 1 ,057 3.2 Nontax (A.V) . . . . ... . . . . . . . ..... .. .. . . . . . . . . . . ... . . .. 1 1 0 121 6 Total Exp.& Lend-Repay(C.I) ... . . . . . . . 1 ,477 1 ,766 7 Total Expenditure (C. II) ..................... 1 ,477 1 ,766 8 Current Expenditure (C. I l l ) .. . . . . . . . . . . . . . 1 ,477 1 ,766 1 1 Overall Deficit/Surplus ( 1 -6) .... . . . . . . . . -462 -588 1 2 Financing (D. I o r E . I ) . . . . . . . . . . . . . .. . . . . . . . . . . 1 36 230 14 Domestic (D . I I or E . l l ) . . .. . . . . . .... . . . . . . . . . .. 136 230
Summary Table Central Govt. Extrabudg.Accts
Total Revenue and Grants (AI) ..... 95 103 2 Total Revenue (All) .......................... 95 103 3 Current Revenue (Alii) .. . . . . . . . .... ........ 95 103 3.1 Tax (A.IV) ..................... .. . . . . . . . ............... 39 37
1 80 Government Finance Statistics Yearbook 2002
3.2 Nontax (A.V) . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . .
6 Total Exp.& Lend-Repay(C.I) . . . . . . . . . .
7 Total Expenditure (C.II) . . . . . . . . . . . . . . . . . . . . .
8 Current Expenditure (C. I I I ) . . . . . . . . . . . . . . .
9 Capital Expenditure (C.IV) . . . . .... . . . . . . ..
1 1 Overall Deficit/Surplus ( 1 -6) . . . . . . . . . . . .
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants(II +VII) .. ..
II Total Revenue ( I l l+ VI) . . . . . . . . . . . . . . . . . . . . .
Ill Current Revenue (IV+ V) .... . . . ......... .
IV Tax Revenue ...................................... .
Tax on lnc.,Profits, Cap.Gains ........ .
1.1 Individual ....... . . . . . . ................................. .
1 .2 Corporate ............................................. .
1 .3 Other Unalloc. Taxes on Inc . ........ ..
2 Social Security Contributions .......... .
2.1 Employees ................ . . . . . . . . . . . . . . . . . . . . . . . . . . ..
2.2 Employers ..................... . . . . . . . . . . . . . . . . . . . . . ..
2.3 Self-Employed or Nonemployed .... .
3 Taxes on Payroll & Work Force .. . . . .
4 Taxes on Property ............................ . .
4.1 Recur. Taxes on lmmov. Prop . ...... .
4.3 Estate, Inheritance & Gift Taxes .. ..
4.4 Taxes-Financ.& Cap.Transact. ...... ..
5 Dom. Taxes on Goods & Serv . ..... . .
5.1 Gen. Sales, Turnover or V.A.T ...... . . 5.2 Excises ....... .......................................... .
6 6.1
7
v 8 9 1 0 1 2
Taxes-lnternat'l Trade, Transac .... ..
Import Duties ...................................... .
Other Taxes ........................................ .
Adjustment to Tax Revenue . . . . . . . . . . ..
Nontax Revenue ................................ .
Entrepren. & Property Income ... . . . ..
Adm.Fees,Chges,Nonind.Sales ...... .
Fines and Forfeits ......... ................... ..
Other Nontax Revenue .... . . . . . . . . . . . . . . . . .
Adjustment to Current Revenue .... .
VI Capital Revenue ................................ .
1 4 Sales of Stocks . . . . . . . . . . . . . . .. . . ...... . . . . . . .... .
1 5 Sales of Land & lntang. Assets .... . .
16 Cap.Transf.fr.Nongovt.Sources . . . . . . .
VII Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 7 Fm.Abroad(Exci.Supranat.Auth.) . . ..
1 7.2 Capital . . . . . . ................................. ........... .
19 Fm.Supranat.Auth.to Mbr.Cts . . ....... .
19.2 Capital ... ... . . .. . . .................. . . . . . . . . . . . . . . . . . . . . .
2 3 4 5
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( = C.II) ................ .
General Public Services .................. ..
Defense ...... . . . . . . . . . . ............................... .
Public Order & Safety ...................... ..
Education ..................... . . . . . . . . . . . . . . . . . . . . . . . . .
Health ........................................ .... . . . . . . . .
6 Social Security & Welfare ................ .
7 Housing & Commun. Amenities .... ..
8 Recr.,Cultr.,Relig.Affrs . . . . . . . . . . . . . . . . . . . . . . .
9-13 Econ. Affairs & Services .... . . . . . . . . . . .... .
9 Fuel & Energy ...... . . . . . . . . . . . . .................. .
1989
57 459 459 358 101
-363
2,997
2,865
2,856
2,587 565 366 138 62
91 5 445 390
80
150
31 1 1 9
1 ,152 750 355
4 4
93
-294
285 201
1 2 1 2 60
-16
9
9
132 63 63 70 70
5,320
2002 Government Finance Statistics Yearbook
1990
65 520 520 444
76 -41 7
3,913
3,713
3,703
3,417 797 523 215
59
1 ,071 514 474
83
197 1
45 1 51
1 ,584 1 ,007
510
3 3
1 1 0
-345
307 213
14 16 64
-21
10
10
200 103 103
97 97
6,963
1991
t3,388
t3,138
t3, 1 1 8
t2,946 t952 t557 t225 t170
t16 t16 tt-
t-
t214 t1
t55 t158
t2,045 t1 ,253
t723
t5 tS
t122
t-408
t194 t66 t12 t26 t90
t-22
t20 tt20 t-
t250 t137 t137 t113 t1 1 3
t5,829 t357 t488 t141 t456 t458 t886
t71 t68
t592 t-
1992 1993 1994 1995
Billions of Drachmas/ Year Ending December 3 1
4,285
3,944
3,750
3,554 1 ,074
535 280 259
1 9 1 9
271 41 58
172
2,551 1 ,505
975
6 6
143
-510
223 86 1 3 4 1 83
-27
1 94
1 94
341 204 204 1 37 137
5,392 239 527 164 514 506 958
70 97
671
4,678
4,229
4,146
3,923 1 ,221
572 349 300
62 62
242 1 2
65
165
2,798 1 ,616 1 ,103
4 4
170
-574
253 108
1 3 24
108
-30
83
83
449 293 293 156 156
6,738 314 610 184 61 8 520
1 ,146 83 76
734
5,596
5,099
5,033
4,625 1 ,599
755 461 383
98 98
225 4
76 145
3,082 1 ,804 1 , 191
185
-567
438 226
16 26
1 70
-30
66
66
497 308 308 189 189
8,191 329 677 205 724 582
1 ,389 91 82
678
6,368
5,888
5,800
5,226 1 ,923
986 563 374
127 127
221 2
80 139
3,438 2,008 1 ,287
4 4
204
-691
609 399
18 30
162
-35
88 2
86
480 344 344 136 136
8,906 348 662 219 805 602
1 ,597 1 50
99
863
1996
7,164
6,455
6,380
5,789 2,090 1 ,093
603 394
145 145
245 2
79 164
3,851 2,235 1 ,432
4 4
230
-776
620 309
21 32
258
-29
75
72
709 570 570 139 139
9,710 374 712 283 930 652
1 ,791 1 99
99
921
Greece 1 74
1997
8,370
7,554
7,506
6,744 2,471 1 ,356
705 410
1 71 1 71
340 41 84
215
4,285 2,551 1 ,531
271
-799
794 378
24 39
353
-32
48 5
23 20
816 714 714 102 102
10,436 409 745 324
1 ,033 782
1 ,877 21 1 146
1 ,333 94
1998
9,485
8,486
8,430
7,860 3,266 1 ,652 1 ,100
514
186 186
362 39
101 222
4,649 2,822 1 ,618
5 5
308
-916
592 341
32 50
169
-22
56 4
29 23
1 ,000 902 902
98 98
1 1 ,076 507 931 367
1 , 1 99 782
1 ,985 254 139
1 ,385 1 1 5
1 81
Greece 1 74
10 1 1 1 2 1 3 1 4
II
Agric.,Forestry,Fishing,Hunt. ........... .
Mining, Manulc.& Construct... . . . . . . . . . .
Transportation & Communication .. .
Oth. Econ. Affairs & Serv . . .............. . Other Expenditures ........................... .
of which: Interest Payments .. . . . . . .
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay(II + V) ......... .
Total Expenditure ( I I I+ IV) ............... .
Ill Current Expenditure .......................... .
1 Expenditure on Goods & Serv . . . . . . . . 1.1 Wages and Salaries ..... ..................... .
1.2 Employer Contributions .................... .
1.3 Other Purch.of Goods & Serv . . .. . . . . . 2 Interest Payments ............................. .
3 Subsidies & Oth. Curr. Transf. ....... .
3.1 Subsidies ... ...... . . . .. . . . ... . . ............. . . . . . . . . . . .
3.2 Trans!. to Oth. Lev. Nat. Govt ........ .
3.3-4 Transf.to Nonpft.lnst.& Houshld . ... . 3.5 Transfers Abroad ......... . . . . . . . . . . . ........... .
IV Capital Expenditure ........................... .
4 Acquis. of Fixed Cap. Assets ......... .
6 Purch. of Land & lntang. Assets .... . 7 Capital Transfers ............................... .
7.1 Domestic ... ........................................... .
7.1.1 To Other Levels of Nat. Govt ......... .
7.2 Abroad . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . .
v
II 2 3 4
Ill 6 8
II 1 2 3
Ill 7 9
I II I l l
1 82
Lending minus Repayments ........... .
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing (11 + 111) ......... ...................... .
Domestic Financing ........... . .. ........... .. From Monetary Authorities .............. .
From Deposit Money Banks ........... . Other Domestic Financing .............. .
Adjustment to Domestic Financing
Financing Abroad .............................. .
From lnternat'l Develop. Instil. . . . . . . . . Other Borrowing Abroad .................. .
Table E. Financing by Type of Debt Instrument Consolidated Central Government
Financing ( = D.I) ............................... .
Domestic Financing ( = D.ll) . . . . . . .. . . . . .
Long-term Bonds ...... ......................... . Short-term Bonds and Bills ...... .. . .. .. . Long-term Loans n.e.c . . . . . . .. . . . . . . . . . . . . . .
Adjustment to Domestic Financing
Financing Abroad ( = D.I I I ) .............. .
Long-term Bonds ............................... .
Long-term Loans n.e.c . . . . . . . . . . ........... .
Table F. Outstanding Debt Consolidated Central Government
(at End of Fiscal Year)
Total Debt (1 1 + 11 1) . . . . . . . . . . ......... . . . . . . . . . . . Domestic Debt .................................. ..
Foreign Debt ................. ...................... .
1989
721
5,320
5,320
4,790 1 ,945 1 , 192
753 721
2,124
8
530 397
2 131 131
2,323
2,130 6
627 490
1 ,007
193 -4
1 97
2,323
2,130 441 676
6 1 ,007
193
193
1990
1 ,370
6,963
6,963
6,422 2,190 1 ,442
748 1 ,370 2,862
9
541 397
3 141 141
3,050
2,843 -1 1 920
1 ,567 367
207 -6
213
3,050
2,843 790
1 ,697 -1 1 367
207
207
1991
t258 t109 t180
t45 t2,312 t1 ,497
t5,829
t5,829
t5,226 t1 ,823 t1 ,285
t17 t521
t1 ,497 t1,906
t147 t
t1 ,750 t9
t603 t415
t4 t184 t184
tt-
t-
t2,441
t1 ,754 t-7
t-1 ,494 t3,767 t-512
t687 t-2
t689
t2,441
t1 ,754 t2,242
t30 t-6
t-512
t687 t1
t686
t12,335 t9,569 t2,766
1 992 1993 1994 1995 1996 1997 1998
Billions of Drachmas/ Year Ending December 31
277 1 24 202 68
1 ,646 1 ,559
5,392
5,392
4,566 1 ,762 1 ,441
20 301
1 ,559 1 ,245
297
937 1 1
826 712
36 78 78 13
1,107
534
573 -1
574
1 , 107
534
573
573
15,557 12,218 3,339
317 71
269 77
2,453 2,334
6,738
6,738
5,699 2,1 50 1 ,653
25 472
2,334 1 ,215
369
834 12
1 ,039 729
39 271 271
6
2,060
918
1 , 142 -1
1 ,143
2,060
918
1 ,142
1 ,142
23,430 18,949 4,481
247 71
286 74
3,434 3,340
8,191
8,191
7,184 2,470 1 ,823
24 623
3,340 1 ,374
302
1 ,059 13
1 ,007 783 28
196 196
8
2,595
846
1 ,749 -1
1 ,750
2,595
846
1 ,749 1 ,728
21
28,093 21 ,862
6,231
277 92
400 94
3,561 3,355
8,906
8,906
7,710 2,566 2,051
27 488
3,355 1 ,789
101 286
1 ,378 24
1 , 196 423
27 746 746 280
2,538
2,254
284 -1
285
2,538
2,254
284 825
-541
30,970 25,297 5,673
310 146 383 82
3,749 3,501
9,710
9,710
8,444 2,841 2,334
30 477
3,501 2,102
99 441
1 ,534 28
1 ,266 530 81
655 648 266
7
2,546
1 ,841
705 -1
706
2,546
1 ,841
705 1 ,441 -736
35,290 28,912
6,378
378 195 566 100
3,577 3,216
10,436
10,436
8,812 3,409 2,836
33 540
3,216 2,186
53 587
1 ,523 23
1 ,625 750 87
787 787 410
2,066
990
1 ,076
1 ,076
2,066
990
1 ,076 1 ,334 -258
38,058 30,605
7,453
388 185 597 101
3,529 3,234
1 1 ,076
1 1 ,076
9,1 98 3,794 3,102
38 654
3,234 2,1 70
53 613
1 ,471 34
1 ,877 532 95
1 ,251 1 ,251
763
1 ,591
725
866 1
865
1 ,591
725
866 1 , 180 -314
40,614 32,295 8,319
Government Finance Statistics Yearbook 2002
Summary Table Budgetary Central Government
Total Revenue and Grants (A. I) . . . . . 2 Total Revenue (A. I I ) ....... . . . . .. ............ . 3 Current Revenue (A.II I) . . . . . . . . . . . . . . . . . . . . . 3.1 Tax (A.IV) .. . . .................... .............. . . . . . .. 3.2 Nontax (A.V) .................. . . . . . .. .............. . 4 Capital Revenue (A. VI) .................... . 5 Grants (A. VII) ..................................... . 5.1 Curr.(A1 7 . 1 +A1 8 . 1 +A1 9. 1 ) . . . . . . . . . . . 5.2 Cap.(A1 7.2 +A1 8.2+ A1 9.2) ........... .
6 Total Exp.& Lend-Repay(C.I) ......... . 7 Total Expenditure (C.II) . ... ........ . . . . . . . . . 8 Current Expenditure (C. I l l ) .............. . 9 Capital Expenditure (C.IV) .. . . . . . . . . . . . . . . 1 0 Lending minus Repay (C.V) ............ .
1 1 Overall Deficit/Surplus ( 1 -6) ........... .
1 2 Financing (D.I o r E.l) (=-1 1 ) ...... . . . . . 1 3 Abroad (D.III o r E. l l l ) ........................ .
14 Domestic (D.II or E . l l ) ....................... .
Table A. Revenue and Grants Budgetary Central Government
Total Revenue & Grants( I I + VII) . . . .
II Total Revenue (I I I + VI) ............... . . . . . .
Ill Current Revenue (IV+ V) ................ .
IV Tax Revenue ...................................... . 1 Tax on lnc.,Profits, Cap.Gains ........ . 1 .1 Individual ........................ . . . . . . . . . . . ........ ... . 1 .2 Corporate ............................... . . . . . . . . . . . . . . . 1.3 Other Unalloc. Taxes on Inc . ......... .
2 Social Security Contributions .......... .
3 Taxes on Payroll & Work Force ..... .
4 Taxes on Property ...... ......... . . . . . . . . . . . . . . . 4.1 Recur. Taxes on lmmov. Prop . .. . . . . . 4.3 Estate, Inheritance & Gift Taxes ... . 4.4 Taxes-Financ.& Cap.Transact. ..... . . .
5 Dam. Taxes on Goods & Serv . . ..... .
5.1 Gen. Sales, Turnover or V.A.T ... . . . . .
6 Taxes-lnternat'l Trade, Transac ..... . 6.1 Import Duties ...................................... . 6.2 Export Duties .... . .. . . . . . . . . . . . . . . . . . . . . ........... .
7 Other Taxes .................. . . . . . . . . . . . . . . . . . . . . . . .
V Nontax Revenue .............. . . . . . . . ........... . 8 Entrepren. & Property Income ....... . 9 Adm.Fees,Chges,Nonind.Sales ...... .
10 Fines and Forfeits ............................. . 1 1 Contr.to Gov.Emp.Pens.& Welf.Fd. 1 2 Other Nontax Revenue ... . . . . . . . . . . . . . . . . . .
VI Capital Revenue ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 5 Sales of Land & lntang. Assets ..... .
VII Grants ................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 7 From Abroad ... . . . . . . . . . . . . . . . . . . . . . . .............. . 1 7.1 Current ...................... . . . . . . . . . . . ............... .. 1 7.2 Capital ............................ ..................... ..
Table B. Expenditure by Function Budgetary Central Government
Total Expenditure ( = C.I I) . . . . . . . . . . . . . . . . . General Public Services ... . . . . . . . . . . . . . . . . .
2 Defense ... . . . . . ................ . . . . . . . . . . . . . . . . . . . . . . . .
2002 Government Finance Statistics Yearbook
1991
1 88.32 1 65.55 162.16 150.32
1 1 .84 3.39
22.77 22.77
200.55 200.55 154.27 46.28
-12.23
12.23
188.32
165.55
162.16
1 50.32 27.29
5.22 22.07
3.33 1.79 .09
1 .45
76.10 65.74
40.57 30.72
.01
3.03
1 1 .84 5.05 6.22
.04
.53
3.39 .01
22.77 22.77 22.77
200.55 39.72
1992
1 79.74 165.59 159.97 147.12
12.85 5.62
14.15 14.15
1 78.56 1 78.56 153.43 25.13
1 .18
-1 .18
1 79.74
165.59
159.97
147.12 33.59 10.35 23.23
.01
3.61 2.20
. 13 1 .28
71 .08 61.51
36.63 27.29
.31
2.21
12.85 6.97 5.43
.45
5.62 2.30
14.15 14.15 14.15
1 78.56 23.74
1 993 1994
Millions of Dollars/ Year Ending December 3 1
194.60 1 78.27 1 73.48 158.94
14.54 4.79
16.33 16.33
196.02 196.02 155.27 40.75
-1.42
1.42
194.60
1 78.27
1 73.48
158.94 36.44 1 1 .95 24.49
4.38 2.13
.76 1 .49
78.47 66.22
35.10 29.97
.01
4.55
14.54 8.52 5.78
.24
4.79 .44
1 6.33 16.33 16.33
196.02 19.93
220.76 1 94.26 1 72.00 157.87
14.13 22.26 26.50 25.65
.85
228.62 228.62 159.62 69.00
-7.86
7.86
220.76
194.26
1 72.00
1 57.87 34.80 13.69 21 .09
.02
3.73 2.00
.04 1 .69
81 .00 68.70
32.54 32.09
5.80
14.13 7.16 6.21
.02
.74
22.26 .70
26.50 26.50 25.65
.85
228.62 25.34
Grenada 328
1995
226.48 205.00 1 88.39 1 72.20
16.19 16.61 21 .48 21.09
.39
209.69 209.69 158.22 51.47
16.79
-16.79
226.48
205.00
188.39
1 72.20 43.06 18.49 22.83
1.74
4.57 2.59
.02 1 .96
85.28 71 .74
34.37 34.37
4.92
16.19 8.40 6.65
.47
.67
16.61 13.54
21 .48 21 .48 21 .09
.39
209.69 25.88
1 83
Grenada 328
1991 1992
3 Public Order & Safety ........................ 1 6.08 16.01
4 Education ... . . . . . . . . . . . . . . . ............................ 33.26 33.00
5 Health . . . . . . . . . . . . . . . . . . . . . . . . . ........................... 21 .32 2 1 .81
6 Social Security & Welfare ................. 1 1 .23 18.14
7 Housing & Commun. Amenities . . . . . . 10.40 5.34
8 Recr.,Cultr. ,Relig.Affrs . . ..................... 1 .07 1 .09
9-13 Econ. Affairs & Services ................... 54.48 42.69
9 Fuel & Energy ............ . . . . . . . . . . . .............. 10 Agric.,Forestry,Fishing,Hunt. ............ 24.48 1 5.81
1 1 Mining, Manufc., & Construct. ......... 2.04 1 .87
1 2 Transportation & Communication ... 1 9.26 1 8.50
1 3 Oth. Econ. Affairs & Serv . . ............... 8.70 6.51
14 Other Expenditures ............................ 12.99 1 6.74
of which: Interest Payments .......... 12.85 10.44
Table C. Expenditure and Lending minus Repayments by Economic Type Budgetary Central Government
Tot.Exp.& Lend-Repay( I I + V) .......... 200.55 1 78.56
I I Total Expenditure ( I I I+ IV) ................ 200.55 1 78.56
Ill Current Expenditure ........................... 1 54.27 1 53.43
Expenditure on Goods & Serv . . ...... 126.10 1 32.35
1.1 Wages and Salaries ....... .................... 83.32 91 . 15
1 .2 Employer Contributions ..................... 1 1 .95 16.66
1.3 Other Purch.of Goods & Serv . . . . . . . . . 30.83 24.54
2 Interest Payments ..... ......................... 12.85 10.44
3 Subsidies & Oth. Curr. Trans! . .. . . . . . . 15.32 10.64
3.1 Subsidies .................. . . . . . . . . . . . . . . . . ............ 9.02 6.55
3.5 Transfers Abroad ................................ 6.30 4.09
IV Capital Expenditure ............................ 46.28 25.13
4 Acquis. of Fixed Cap. Assets .......... 46.28 24.59
6 Purch. of Land & lntang. Assets ..... 7 Capital Transfers ................................ .54
7.1 Domestic ........... . . . . . . . . . . . . ...... . . ..... . ....... . .. .54
v Lending minus Repayments ............
1 84
1993 1 994 1995
Millions of Dollars/ Year Ending December 3 1
1 9.17
35.28
20.32
16.79
3.49
1 .24
57.71
1 7.80
1 .1 5
30.29
8.47
22.09
14.10
1 96.02
1 96.02
1 55.27
126.31
87.16
1 5.17
23.98
14.10
14.86
8.27
6.59
40.75
40.00
.42
.33
.33
1 9.55 21 .03
33.10 35.33
20.37 21 .90
17.39 18. 1 1
8.04 4.33
1 .66 4.49
80.38 59.56
28.1 3 20.24
1 .90 2.65
42.57 29.52
7.78 7.1 5
22.79 1 9.06
1 5.66 14.59
228.62 209.69
228.62 209.69
1 59.62 1 58.22
1 28.77 1 30.50
86.1 1 87.25
15.77 16.40
26.89 26.85
1 5.66 14.59
1 5. 1 9 13.13
8.26 8.84
6.93 4.29
69.00 51.47
67.82 49.86
.01 .01
1 .1 7 1 .60
1 .1 7 1 .60
Government Finance Statistics Yearbook 2002
Summary Table Budgetary Central Government
Total Revenue and Grants (A. I) .... . 2 Total Revenue (A. I I ) ......................... . 3 Current Revenue (A. I l l) .................... . 3.1 Tax (A.IV) ............................................ . 3.2 Nontax (A.V) ....................................... .
4 Capital Revenue (A. VI) .................... . Adjustment to Total Revenue ........ .
5 Grants (A. VII) ..................................... . 5.1 Curr.(A1 7.1 +A1 8.1 + A1 9. 1 ) .......... . 5.2 Cap.(A1 7.2+A1 8.2 +A19.2) . . . . . . . . . . . .
6 Total Exp.& Lend-Repay(C.I) ......... . 7 Total Expenditure (C.I I) .................... . 8 Current Expenditure (C.III) .............. . 9 Capital Expenditure (C.IV) ............... .
Adjustment to Total Expenditure ... . 1 0 Lending minus Repay (C.V) . . . . . . . . . . . . .
1 1 Overall Deficit/Surplus ( 1 -6) ........... .
1 2 Financing (D.I o r E.l) ( = -1 1 ) .......... . 1 3 Abroad (D.II I o r E. l l l ) ........................ . 14 Domestic (D.II or E . l l ) ....................... .
Memorandum Item:
1 5 Govt. Debt End Period (F. I ) ............ .
Table A. Revenue and Grants Budgetary Central Government
Total Revenue & Grants( I I + VII) ... .
II Total Revenue (II I + VI) .................... .
Ill Current Revenue (IV+ V) ................ .
IV Tax Revenue ..................................... . . Tax on lnc.,Profits, Cap.Gains ........ .
1.1 Individual. ............................................. . 1 .2 Corporate ............................................. . 1.3 Other Unalloc. Taxes on Inc . .... . . . . . .
2
3
Social Security Contributions .......... .
Taxes on Payroll & Work Force ... . . .
4 Taxes on Property ............................. . 4.1 Recur. Taxes on lmmov. Prop . . ..... . 4.3 Estate, Inheritance & Gift Taxes ... . 4.4 Taxes-Financ.& Cap.Transact. ....... .
5 Dom. Taxes on Goods & Serv . ...... . 5.1 Gen. Sales, Turnover or V.A.T . ...... . 5.2 Excises ......................... .......... .............. .
6 Taxes-lnternat'l Trade, Transac ..... . 6.1 Import Duties ...................................... . 6.2 Export Duties ...................................... .
7 Other Taxes ......................... . . . . . . . . . . . . . . . .
V Nontax Revenue .. . . . . . . . . . . .................... . 8 Entrepren. & Property Income ....... . 9 Adm.Fees,Chges,Nonind.Sales ...... . 10 Fines and Forfeits ............................. . 1 1 Contr.to Gov.Emp.Pens.& Welf.Fd. 12 Other Nontax Revenue ..... ............... .
VI 1 3
Capital Revenue ..................... ........... . Sales of Fixed Capital Assets ........ .
Adjustment to Total Revenue ........ .
VII Grants . . . . . . . . . . . .. . . . . . . . . . . ............................ .
1 7 From Abroad ....................................... . 17.1 Current ................................. ................ . 17.2 Capital .... . .... . . . .. . .... . ............................. ..
1992
5,734.03
5,467.05
5,454.47
4,488.32
966. 15
12.58
266.98
266.98
5,607.00
5,607.00
4,180.47
1 ,564.33
-137.80
127.03
-127.03
8,546.55
5,734.03
5,467.05
5,454.47
4,488.32
999.04
142.05
817.29
39.70
61.90
52.71
2.73
6.46
2,1 13.22
1 ,423.43
610.90
1 , 148.25
1 , 147.35
.88
165.91
966.15
675.89
87.09
37.20
122.50
43.47
12.58
12.58
266.98
266.98
266.98
2002 Government Finance Statistics Yearbook
1993
5,780.97
5,762.65
5,735.63
5,023.71
71 1 .92
27.02
18.32
14.87
3.45
6,229.35
6,229.35
4,764.43
1 ,961.02
-496.1 0
-448.38
448.38
8,751.54
5,780.97
5,762.65
5,735.63
5,023.71
1 , 182.38
150.18
1 ,029. 12
3.08
43. 19
40.16
2.46
.57
2,512.26
1 ,679.36
731.89
1 , 133.96
1 , 133.94
.01
151 .92
71 1 .92
394.79
84.25
51 .65
142.59
38.64
27.02
27.02
18.32
18.32
14.87
3.45
1994
5,771.83
5,697.35
5,680.90
5,051.54
629.36
16.45
74.48
74.48
6,648.98
6,648.98
5,106.49
1 ,719.19
-176.70
-877.1 5
877.15
9,827.92
5,771.83
5,697.35
5,680.90
5,051.54
846.1 9
234.85
610.07
1.27
57.25
53.96
3.09
.20
2,779.00
1 ,884.87
805.33
1 ,206.37
1,206.34
.01
162.73
629.36
214.35
101 .35
66.40
161 .92
85.34
1 6.45
16.45
74.48
74.48
74.48
1995 1996 1997 1998
Millions of Quetzales/ Year Ending December 3 1
7,163.36
7,124.20
7,124.02
6,569.61
554.41
. 18
39.16
39.16
7,838.29
7,562.12
5,585.84
1 ,976.28
276.1 7
-674.93
674.93
320.72
354.21
9,712.12
7,163.36
7,124.20
7,124.02
6,569.61
1 ,365.14
288.86
1 ,075.84
.44
33.29
27.84
5.36
.09
3,307.95
2,377.45
825.44
1 ,662.41
1,614.01
200.82
554.41
259.45
103.70
1 .34
1 64.90
25.02
. 18
.18
39.16
39.16
39.16
t8,498.80
t8,445.10
t8,544.70
t8,144.00
400.70
t-99.60
53.70
52.90
.80
t8,613.60
t8,612.70
t6,325.90
t1 ,709.00
t577.80
.90
t-114.80
t 1 14.80
401 .90
t-287.10
10,733.54
t8,498.80
t8,445.10
t8,544.70
t8,144.00
t2,003.70
t245.50
t1,182.10
t576. 10
t
t
t12.80
t8.60
t4.20
t-
t4,429.50
t3,437.30
t863.70
t1 ,501.60
t1,501.60
t-
t196.40
400.70
185.20
26.30
.30
187.50
1 .40
t-99.60
53.70
53.70
52.90
.80
9,682.99
9,627.66
10,153.00
9,382.47
770.53
-525.34
55.33
55.33
10,791 .37
10,41 8.73
7,321.72
2,435.87
661 .14
372.64
-1,108.38
1 , 108.38
-566.52
1 ,674.90
12,238.47
9,682.99
9,627.66
10,153.00
9,382.47
2,299.51
189.72
1 ,091 .50
1,018.29
1 1 .62
6.72
4.88
.02
5,365.21
4,208.86
1 ,004.14
1 ,537.55
1,537.55
168.58
770.53
66.00
495.23
1 . 13
204.58
3.59
-525.34
55.33
55.33
55.33
1 1 ,949.10
1 1 ,856.1 7
12,550.04
1 1 ,623.31
926.73
34.71
-728.58
92.93
92.93
13,51 5.00
13,485.99
10,248.79
3,052.18
185.02
29.01
-1 ,565.90
1 ,565.90
1 ,592.90
-27.00
13,989.95
1 1 ,949.10
1 1 ,856.17
12,550.04
1 1 ,623.31
2,392. 1 7
210.60
1 ,364.58
816.99
9.37
3.81
4.26
1.30
7,310.33
5,299.06
1 ,674.67
1 ,685.1 2
1,682.13
1 .91
226.32
926.73
402.04
289.67
1 .20
21 3.23
20.59
34.71
34.71
-728.58
92.93
92.93
92.93
1999
14,155.28
13,967.12
14,683.21
13,863.06
820. 15
.30
-716.39
188.16
188.16
1 7,959.20
16,373.68
12,631.37
3,546.45
195.86
1 ,585.52
-3,803.92
3,803.92
2,579.52
1 ,224.40
18,223.41
14,155.28
13,967.12
14,683.21
13,863.06
2,896.47
171 .05
1 ,495.84
1 ,229.58
12.31
6.38
5.82
. 1 1
8,885.59
6,241 .04
1 ,829.58
1 ,817.54
1 ,814.06
2.61
251 .15
820.15
179.85
300.82
2.12
302.64
34.72
.30
.30
-716.39
188.16
188.16
188.16
Guatemala 258
2000
15,554.32
15,205.79
16,039.39
15,071.59
967.80
.22
-833.82
348.53
348.53
1 7,246.13
18,220.75
14,680.73
3,336.76
203.26
-974.62
-1,691.81
1 ,691.81
1 ,086.76
605.05
25,432.09
15,554.32
15,205.79
16,039.39
15,071.59
3,688.70
137.33
2,004.25
1 ,547. 12
17.35
5.57
1 1 .75
.03
9,376.1 0
7,037.91
1 ,797.00
1 ,807.32
1 ,805.83
1 .49
182.12
967.80
314.27
264.18
2.75
356.71
29.89
.22
.22
-833.82
348.53
348.53
348.53
2001
18,221.93
17,656.20
17,639.63
15,966.24
1 ,673.39
2.50
14.07
565.73
565.73
18,860.66
21 ,035.13
17,225.98
3,601.75
207.40
-2,1 74.47
-638.73
638.73
500.73
138.00
29,316.94
18,221.93
1 7,656.20
1 7,639.63
1 5,966.24
4,139.84
291.98
2,059.69
1,788.17
8.86
1 .28
7.56
.02
9,679.20
6,983.07
2,1 77.32
1 ,979.93
1,979.03
.90
158.41
1 ,673.39
897.41
294.99
44.31
414.22
22.46
2.50
2.50
14.07
565.73
565.73
565.73
1 85
Guatemala 258
2 3 4 5 6 7 8
Table B. Expenditure by Function Budgetary Central Government
Total Expenditure ( = C.II) ................ . General Public Services .................. .. Defense .............................................. .. Public Order & Safety ...................... .. Education ............................................. . Health . . . . . . . . . . . . . . . . . . . . . .............................. .
Social Security & Welfare ................ . Housing & Commun. Amenities .... .. Recr.,Cultr.,Relig.Affrs . .................... ..
9-13 Econ. Affairs & Serv . ........................ . 9 Fuel & Energy ........... . ........................ . 1 0 Agric.,Forestry,Fishing,Hunt. .......... .. 1 1 Mining, Manufc.& Construct... .. . . . . .. . . 1 2 Transportation & Communication .. . 1 3 Oth. Econ. Affairs & Serv . .............. .. 1 4 Other Expenditures .......................... ..
of which: Interest Payments ...... ..
1992
5,607.00
1 ,090.33
785.05
858.42
525.71
1 ,362.70
584.24
1 80.28
2.26
587.66
8.26
529.92
Table C. Expenditure and Lending minus Repayments by Economic Type Budgetary Central Government
Tot.Exp.& Lend-Repay(II +V) ........ ..
II Total Expenditure (I I I + IV) .............. ..
Ill Current Expenditure ......................... .. Expenditure on Goods & Serv . ...... .
1.1 Wages and Salaries .......................... . 1.2 Employer Contributions .................... . 1.3 Other Purch.of Goods & Serv . ....... . 2 Interest Payments ............................ .. 3 Subsidies & Oth. Curr. Trans!. ...... .. 3.1 Subsidies ............................................ .. 3.2 Transf.to Oth.Lev.Nat.Govt . . .......... .. 3.3-4 Transf.to Nonpft.lnst.& Houshld . .. .. 3.5 Transfers Abroad ............................... .
IV Capital Expenditure .......................... . .
4 Acquis. of Fixed Cap. Assets ........ .. 6 Purch. of Land & lntang. Assets .... . 7 Capital Transfers .............................. ..
7.1 Domestic .............................................. . 7.1.1 To Other Levels of Nat. Govt ........ .. 7.2 Abroad .................................................. .
Adjustment to Total Expenditure .. ..
V Lending minus Repayments .......... .. 8 Domestic ............................................. .. 8.2 To Nonfin. Pub. Ent. ......................... . 8.3 To Financial lnst. & Other .............. .. 9 Abroad ............... . . . . . . . . . . ......................... .
II
2 3 4
I l l 6 7 8 9
1 86
Table D. Financing by Type of Debt Holder Budgetary Central Government
Financing ( 1 1+ 1 1 1 ) .............................. ..
Domestic Financing .......................... . From Other General Government .. From Monetary Authorities .............. . From Deposit Money Banks .......... .. Other Domestic Financing .............. .
Financing Abroad ............................. .. From lnternat'l Develop. Instil. .. .... .. From Foreign Governments ........... .. Other Borrowing Abroad ......... ......... . Changes in Cash, Deposits, etc . .. ..
5,607.00
5,607.00
4,1 80.47
2,786.70
1 ,836.38
38.02
912.30
529.92
863.85
366.74
23.09
1 ,564.33
41 2.02
.31
1 , 1 52.00
1 ,141 .10
303.76
10.90
-1 37.80
-1 27.03
1993
6,229.35
1 ,172.19
869.01
1 ,070.63
623.48
1 ,21 0.26
396.99
253.18
6.27
535.71
18.1 1
578.82
6,229.35
6,229.35
4,764.43
3,1 55.65
2,222.82
47.08
885.75
578.82
1 ,029.96
380.53
44.82
1 ,961 .02
686.97
.34
1 ,273.71
1 ,257.54
449.77
16.17
-496.10
448.38
1994
6,648.98
986.59
1 ,008.44
1 ,262.48
701.54
1 ,065.51
1 10.98
3 1 1 .20
2.72
627.22
13.39
664.66
6,648.98
6,648.98
5,1 06.49
3,315.06
2,454.14
47.08
81 3.84
664.66
1 , 1 26.77
436.72
55.00
1 ,719. 1 9
71 7.69
.32
1 ,001.18
955.54
476.47
45.64
-1 76.70
877.1 5
1995 1996 1 997 1998 1999 2000 2001
Millions of Quetzales/ Year Ending December 3 1
7,562.12
799.14
7,838.29
7,562.12
5,585.84
4,1 49.35
3,121.61
85.19
942.55
799.14
637.35
5.96
1 90.83
363.78
76.78
1 ,976.28
1 , 1 1 7.09
5.44
853.75
821.58
464.46
32.17
276.17
276.17
270.99
5.18
674.93
354.21
320.72
248.13
72.59
t8,612.70
t975.50
t8,613.60
t8,612.70
t6.325.90
t3,752.30
t975.50
t1 ,598.1 0
tt572.50
t965.1 0
t60.50
t1,709.00
t977.90
tt731.10
t719.20
t625.80
t 1 1 .90
t577.80
.90
.90
.90
t1 1 4.80
t-287.10
-227.50
-273.80
-3.1 0
21 7.30
401.90
10,41 8.73
728.28
10,791.37
10,41 8.73
7,321.72
5,726.69
728.28
866.75
9.72
684.79
1 72.24
2,435.87
1 ,500.46
935.41
91 4.43
883.20
20.98
661 .14
372.64
372.64
372.64
1 ,108.38
1 ,674.90
326.50
-616.70
191 .40
1 ,773.70
-566.52
694.10
1.50
1 75.00
-1,437.12
1 3,485.99
1 ,263.92
13,51 5.00
1 3,485.99
10,248.79
7,609.01
1 ,263.92
1 ,375.86
3.99
108.73
995.26
267.68
3,052.18
1 ,81 1 .43
1 ,240.75
1 , 1 94.67
1 ,055.24
46.08
1 85.02
29.01
762.04
-1 6.25
778.29
-733.03
1 ,565.90
-27.00
1 09.99
-76.50
424.30
-484.79
1,592.90
1 ,282.89
130.99
404.19
-225.1 7
1 6,373.68
1 ,528.61
1 7,959.20
16,373.68
12,631.37
9,511 .54
1 ,528.61
1 ,591.22
1 .00
60.00
1 ,243.04
287.1 8
3,546.45
2,1 43.92
1 ,402.53
1 ,305.42
1 ,297.34
97. 1 1
1 95.86
1 ,585.52
1 ,585.52
-9.47
1 ,594.99
3,803.92
1 ,224.40
3,089.40
336.00
-2,201.00
2,579.52
1 ,887.23
1 63.46
528.83
18,220.75
1 ,672.74
1 7,246.13
1 8,220.75
14,680.73
10,822.72
1 ,672.74
2,1 85.27
2.10
1 ,900.21
282.96
3,336.76
1 ,838.87
1 ,497.89
1 ,222.22
1 ,21 7.87
275.67
203.26
-974.62
-974.62
-10.82
-963.80
1 ,691.81
605.05
-3,667.80
-21 9.10
4,491 .95
1 ,086.76
795.84
-173.43
1 ,142.85
-678.50
21 ,035.1 3
2,1 1 1 .1 7
1 8,860.66
21 ,035.13
1 7,225.98
1 2,802.48
2,1 1 1 .17
2,31 2.33
2.19
2,063.48
246.66
3,601.75
1 ,654.71
1 ,947.04
1 ,710.96
1 ,705.82
236.08
207.40
-2,1 74.47
-2,1 74.47
-1 1 .88
-2,162.59
638.73
1 38.00
-438.50
-928.00
2,01 7.03
500.73
797.77
-210.84
2,467.84
-2,554.04
Government Finance Statistics Yearbook 2002
II Ill
Table F. Outstanding Debt Budgetary Central Government
(at End of Fiscal Year)
Total Debt ( 1 1+ 111) ............................. .
Domestic Debt ...... . . . . . . . . . ................... ..
Foreign Debt ..... .................................. .
Table L Local Governments
A. Revenue and Grants I Total Revenue & Grants(ll +VII) .. .. II Total Revenue (Ill +VI) .................. .. Ill Current Revenue (IV+ V) ................ .
IV Tax Revenue ( 1 -7 ) ....................... . . ... . 1 Tax on Inc., Profits,Cap.Gains ........ .
1.1 Individual... ............ ... . . . . . . . .................. .. . .
4 Taxes on Property ............................ .. 5 Dom. Taxes on Goods & Serv . . .... ..
3,6,7 Other Taxes ........................................ .
V Nontax Revenue (8-1 2) .................. .. 8 Entrepren. & Property Income ...... .. 9,10 Fees, Sales, Fines ............................ . 1 2 Other Nontax Revenue .................... . VI Capital Revenue ................................ . VII Grants . . . . . . . . . . . . . . . . . . . . . .. . . . . ........................ .
18 From Other Levels of Nat. Govt . . .. .
C. Expenditure and Lending minus Repayments by Economic Type
I Tot.Exp.& Lend-Repay.(I I +V) ........ . II Total Expenditure (II I + IV) .............. .. Ill Current Expenditure ( 1 -3) .. .. . . . . . . . . . . . . .
1 Expenditure on Goods & Serv . ...... . 1.1·2 Wages & Sal.& Emplr.Contrib . . ..... .. 1.3 Other Purch.of Goods & Serv . . .. . . . .. 2 Interest Payments ............................ .. 3 Subsidies & Other Curr. Transf ...... .
3.2 Transf. to Oth.Lev.Nat.Govt .. .... . . . ... .
IV Capital Expenditure (4-7) ................ .
4,5,6 Stocks, Land, Fixed Cap. Assets .. . 7 Capital Transfers ........................... .. . . . V Lending minus Repayments .......... ..
5.1 1 DEFICIT /SURPLUS (A. I-C. I ) .......... .
1992
8,546.55
3,913.10 4,633.45
505.83 182.03 1 28.73
71.71 3.86 3.86
20.31 5.19
42.35 57.02 27.81 1 7.26 1 1 .95 53.30
323.80 323.80
556.92 556.92 247.87 144.41 88.93 55.48 1 1 .74 91.72 16.95
309.05 308.55
.50
-51.09
2002 Government Finance Statistics Yearbook
1993
8,751 .54
4,460.70 4,290.84
671.10 221 .80 155.16 88.62
3.83 3.83 7.62
23.26 53.91 66.54 33.76 21 .84 10.94 66.64
449.30 449.30
661 .16 661.16 257.41 217.46 123.24 94.22 12.62 27.33
9.68 403.75 403.72
.03
9.94
1994
9,827.92
4,847.10 4,980.82
1 995 1 996 1997 1998
Millions of Quetzales/ Year Ending December 3 1
9,712.12
4,487.60 5,224.52
1 0,733.54
5,095.80 5,637.74
1 2,238.47
5,870.60 6,367.87
13,989.95
5,843.60 8,146.35
1999
18,223.41
7,391.30 1 0,832.1 1
Guatemala 258
2000
25,432.09
8,629.60 16,802.49
2001
29,316.94
9,280.13 20,036.81
1 87
Guinea 656
1989 1990 1991 1992 1998 19991
Millions of Francs/ Year Ending December 31
Summary Table Consolidated Central Government
1 Total Revenue and Grants (A. I) ..... 275,278 366,160 408,683 475,189 603,774 895,400
2 Total Revenue (A. II) .......................... 222,778 297,860 326,183 357,889 497,293 574,901
3 Current Revenue (A.II I) . . . . . . . . . . . . . . . . . . . . . 222,778 297,860 326,183 357,014 483,860 560,391
3.1 Tax (A.IV) ............................................. 164,179 213,1 18 244,238 321 ,2 13 467, 1 1 2 537,951
3.2 Nontax (A.V) . . . . . . . . . . . . . . . . . . . . . ......... . . . . . . . . . . 58,599 84,742 81 ,945 35,801 1 6,748 22,440
4 Capital Revenue (A. VI) . . . . . . . . . . . . . . . . . . . . . 875 13,433 14,510
5 Grants (A. VII) ... . . . . . . . .. . . . . . . . . .................. 52,500 68,300 82,500 1 17,300 1 06,481 320,500
5.1 Curr.(A1 7.1 +A18. 1 +A1 9. 1 ) . . . . . . . . . . . 7,500 1 0,300 94, 1 16
5.2 Cap.{A 1 7.2 +A 1 8.2 +A 1 9.2) . . . . . . . . . . .. 45,000 58,000 1 06,481 226,384
6 Total Exp.& Lend-Repay( C. I) . . . . . . . . . . 325,423 427,250 485,638 558,774 796,424 1 ,01 1 ,710
7 Total Expenditure (C.II) .. . .. . . . . .. . . . . . . . . . . 326,960 426,852 489,323 559,854 792,554 1 ,010,060
8 Current Expenditure (C. I I I ) ............... 1 58,618 201 ,800 255,997 278,878 469,940 576,150
9 Capital Expenditure (C.IV) ................ 168,342 225,052 233,326 280,976 263,679 367,550
Adjustment to Total Expenditure . . . . 58,935 66,360
1 0 Lending minus Repay(C.V) ... . . . . . . . . . . . -1 ,537 398 -3,685 -1,080 3,870 1 ,650
1 1 Overall Deficit/Surplus ( 1 -6) .. . . . . . . . . . . -50,145 �1 .090 -76,955 �3.585 -192,650 -1 1 6,310
1 2 Financing (D.I o r E . l ) (=- 1 1 ) . . . . . . . . . . . 50,145 61 ,090 76,955 83,585 1 92,650 1 1 6,310
1 3 Abroad (D.I I I or E. I l l ) ... ............ ..... ... .. 65,237 75,744 76,477 1 09,693 1 95,260 108,060
14 Domestic (D. I I or E . l l ) . . . ............ . . ....... -1 5,092 -14,654 478 -26,108 -2,610 8,250
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants(I I +VII) .... 275,278 366,160 408,683 475,189 603,774 895,400
II Total Revenue ( I l l + VI) ........... . . . . . . . . .. 222,778 297,860 326,183 357,889 497,293 574,901
Ill Current Revenue (IV+ V) ................. 222,778 297,860 326,183 357,014 483,860 560,391
IV Tax Revenue ........................ . . . . . . . . . . . . . . . 164,179 213,1 18 244,238 321,213 467, 1 12 537,951 Tax on lnc.,Profits, Cap.Gains ......... 18,418 26,859 20,494 52,141 49,176 54,553
1.1 Individual ............................. . . . . . . . . . . . . . . . . . . 2,480 3,352 8,244 13,137 29,641 35,815 1 .2 Corporate .. . . . ......................................... 14,431 22,894 1 1 ,481 33,045 18,053 15,988 1 .3 Other Unalloc. Taxes on Inc . . . . . . . . . . . 1 ,507 613 769 5,959 1 ,482 2,750
2 Social Security Contributions ........... 3,270 3,500 2.4 Oth.Unalloc.Soc.Sec.Contrib . . . . . . . . . . . 3,270 3,500
3 Taxes on Payroll or Work Force . . . . . 536 868 2,288 1 ,986 4,365 4,505
4 Taxes on Property ............... . . . . . . . . . . . . . . . 7 75 9,410 1 6,305 4.1 Recur. Taxes on lmmov. Prop . . . . . . . . 946 3,000 4.2 Recurrent Taxes on Net Wealth ..... 63 3,660 6,565 4.3 Estate, Inheritance & Gift Taxes .... 536 970 4.4 Taxes-Financ.& Cap.Transact.. . . . . . . . 7 12 3,786 5,000
5 Dam. Taxes on Goods & Serv . ... . . . . 40,151 45,018 75,228 97,130 27,132 29,525 5.1 Gen. Sales, Turnover or V.A.T ..... . . . 21 ,282 23,880 38,030 46,458 26,521 28,925
5.2 Excises .............. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18,695 1 7,137 35,986 49,668 61 1 600
6 Taxes-lnternat'l Trade, Transac ...... 1 04,713 140,159 1 45,363 169,745 373,652 429,1 70 6.1 Import Duties .......... . . . ....... . . ................. 12,944 23,873 33,464 43,964 183,529 230,760 6.2 Export Duties ... . ......... . . . . ...................... 86,720 1 1 0,133 109,382 1 1 8,621 841 880
7 Other Taxes ......... .. . ...... . . . . . . . ....... . ........ 360 207 865 136 107 393
v Nontax Revenue ...................... . . . ...... .. 58,599 84,742 81 ,945 35,801 16,748 22,440 8 Entrepren. & Property Income ........ 1 ,613 14,754 10,216 8,179 12,606 13,150 9 Adm.Fees,Chges,Nonind.Sales ....... 565 1 1 7 375 590 4,142 7,530 1 0 Fines and Forfeits ................... . . .... ..... 1 33 390 29 1 1 Contr.to Gov.Emp.Pens.& Welf.Fd. 1 ,760 1 2 Other Nontax Revenue ..................... 56,288 69,481 71 ,325 27,032
VI Capital Revenue ................................. 875 13,433 14,510 1 3 Sales of Fixed Capital Assets .. . . . . . . . 875 1 5 Sales of Land & lntang. Assets ...... 200 16 Cap. Transf. fr. Nongov1. Sources . 13,233 14,510
VII Grants . . . . . . . ....... . . . . . . . ....... . . . . . . . . . . . . . . . . . . . . . . . . 52,500 68,300 82,500 1 17,300 1 06,481 320,500 1 7 From Abroad ................. .. . . . . . . . . . . . . . . . . . . . . . 52,500 68,300 82,500 1 17,300 1 06,481 320,500 1 7.1 Current ... . ....... . . . . . ... ....... .. . . . . . . ................ 7,500 10,300 94,116 1 7.2 Capital .............................. . . . . . . . . . . . . . . . . . . . . . 45,000 58,000 1 06,481 226,384
1 88 Government Finance Statistics Yearbook 2002
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay( I I + V) ..........
II Total Expenditure ( I I I + IV) ................
Ill Current Expenditure ........................... 1 Expenditure on Goods & Serv . ....... 1.1 Wages and Salaries . . . . ................... ....
1.2 Employer Contributions ..................... 1.3 Other Purch.of Goods & Serv . ........ 2 Interest Payments .............................. 3 Subsidies & Oth. Curr. Trans! . ........ 3.1 Subsidies .............................................. 3.2 Transf.to Oth.Lev.Nat.Govt . .............
3.3·4 Transf.to Nonpft.lnst.& Houshld ..... 3.5 Transfers Abroad ................................
IV Capital Expenditure ............................ 4 Acquis. of Fixed Cap. Assets .......... 7 Capital Transfers ................................ 7.1 Domestic . . . . . . . . . . . . . . . . . . . ............................
Adjustment to Total Expenditure ....
v Lending minus Repayments ............ 8 Domestic ............................................... 8.2 To Nonfin. Pub. Ent. .. ........................ 8.3·4 To Financial lnst. & Other ................
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing ( 1 1+ 1 1 1 ) ................................
II Domestic Financing ........................... 2 From Monetary Authorities ............... 3 From Deposit Money Banks ............ 4 Other Domestic Financing . . . . . . . . . . . . . . .
5 Adjustments .........................................
Ill Financing Abroad . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 From lnternat'l Develop. Instil. .. ......
8 Other Borrowing Abroad ................... 9 Changes in Cash, Deposits, etc . ....
Table E. Financing by Type of Debt Instrument Consolidated Central Government
Financing ( = D. I ) ................................
II Domestic Financing ( = D.I I ) ............. 1 Long-term Bonds ................................ 4 Short-term Loans & Adv. n.e.c . . . . . . .
5 Other Domestic Liabilities ................
Ill Financing Abroad ( = D. Ill) ............... 7 Long-term Bonds ................................ 9 Long-term Loans n.e.c . .................. .. . 10 Short-term Loans & Adv. n.e.c . ...... 12 Changes in Cash, Deposits, etc . ....
2002 Government Finance Statistics Yearbook
1989 1990
325,423 427.250
326,960 426,852
158,618 201,800 1 1 7,076 1 56,660 54,988 75,348
62,088 81,312 16,667 27,774 24,875 1 7,366 15,551 6,251
1 ,059 1 ,424 7,177 8,164 1 ,088 1 ,527
166,342 225,052 166,827 224,140
1 ,515 912 1,51 5 912
-1 ,537 398 -1 ,537 398 -2,148
61 1 398
50,145 61 ,090
-15,092 -14,654 -3,700 -14,100 -4,400 -2,100
-500 -6,492 1 ,546
65,237 75,744 65,237 68,144
7,600
50,145 61 ,090
-15,092 -14,654
65,237 75,744
Guinea 656
1991 1 992 1 998 19991
Millions of Francs/ Year Ending December 3 1
485,638 558,774 796,424 1,01 1 ,710
489,323 559,854 792,554 1 ,010,060
255,997 278,878 469,940 576,1 50 196,798 216,332 270,605 291,500 101 ,325 130,292 181 ,203 190,440
1 ,760 95,473 86,040 89,402 99,300 40,218 35,106 149,125 208,150 18,981 27,440 50,210 76,500 7,166 8,559 33,580 43,600 2,939 2,306 7,254 15, 1 10 16,630 32,900 1 ,622 1 ,465
233,326 280,976 263,679 367,550 232,560 280,378 257,363 363,500
766 598 6,316 4,050 766 598 6,316 4,050
58,935 66,360
-3,685 -1 ,080 3,870 1 ,650 -3,685 -1 ,080 3,870 1 ,650
-31 2,836 3,870 1 ,650 -3,654 -3,916
76,955 83,585 1 92,650 1 16,310
478 -26,1 08 -2,610 8,250 20,000 12,500 -10,900 23,000 -3,100 -400 -3,200
-20,996 1 1 ,490 -14,750 -16,422 -17,212
76,477 1 09,693 195,260 108,060 77,477 1 10,800 198,530 124,480
-7,000
-1 ,000 -1,107 -3,270 -9,420
76,955 83,585 1 92,650 1 1 6,310
478 -26,108 -2,610 8,250 1 1 ,490
-14,100 23,000 -14,750
76,477 109,693 195,260 108,060 1 51 ,450 124,480 47,080
-7,000 -3,270 -9,420
1 89
Hungary 944
Summary Table Consolidated Central Government
Total Revenue and Grants (A. I) .... . 2 Total Revenue (A. II) ........... ... ........... . 3 Current Revenue (A. I I I ) . . . . . . . . . . .......... . 3.1 Tax (A.IV) . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . 3.2 Nontax (A.V) .............. . . . . . . . . ................ .. 4 Capital Revenue (A. VI) .................... . 5 Grants (A. VII) .................................... .. 5.1 Curr.(A17. 1 + A1 8. 1 + A1 9.1 ) .......... . 5.2 Cap.(A1 7.2+ A 1 8.2 +A19.2) .......... ..
6 Total Exp.& Lend·Repay(C. I ) ........ .. 7 Total Expenditure (C.II) .................... .
8 Current Expenditure (C.II I) .............. . 9 Capital Expenditure (C.IV) .............. .. 1 0 Lending minus Repay(C.V) ......... ... ..
1 1 Overall Deficit/Surplus ( 1 -6) .......... ..
12 Financing (D.I or E.l) ( = -1 1 ) .......... . 1 3 Abroad (D.III o r E. l l l ) ........................ . 14 Domestic (D.II or E.ll) ...................... ..
Memorandum Item:
1 5 Govt. Debt End Period (F.I) ............ .
Summary Table Budgetary Central Government
1 Total Revenue and Grants (A. I) .... . 2 Total Revenue (A. I I ) ........................ .. 3 Current Revenue (A.III) .................... . 3.1 Tax (A.IV) . . . . . . . . . . . . . . .............................. . 3.2 Nontax (A.V) .............. . . . . . . . . . . . . . . . . . . . . . . . . .. 4 Capital Revenue (A. VI) .......... .......... . 5 Grants (A. VII) .................................... .. 5.1 Curr.(A 1 7. 1 +A 1 8. 1 +A19. 1 ) . . . . . . . . . . . 5.2 Cap.(A1 7.2 +A1 8.2+ A1 9.2) . . . . . . . . . . .. 6 Total Exp.& Lend-Repay( C. I) . . . . . . . . .. 7 Total Expenditure (C.II) .................... . 8 Current Expenditure (C.I I I) . . . . . . . . . . .... . 9 Capital Expenditure (C. IV) ...... . ....... .. 10 Lending minus Repay (C.V) ............ . 1 1 Overall Deficit/Surplus ( 1 -6) ... . . . . . . . .. 12 Financing (D.I or E . l ) . . . . . . .................. . 1 3 Abroad (D.III o r E.l l l) ........................ . 14 Domestic (D.II or E . l l ) ...................... . .
Memorandum Item:
1 5 Govl. Debt End Period (F. I) ............ .
Summary Table Central Govt - Soc. Security Funds
Total Revenue and Grants (A.I) .... . 2 Total Revenue (A. I I ) . . . . . . . . . ............... .. 3 Current Revenue (A.II I) . . . . . . . . . . . . . . . . . . . . . 3.1 Tax (A.IV) ............. . . . . . . . . . . . . . . . ................ . 3.2 Nontax (A.V) . . . . . . . . .............................. .. 4 Capital Revenue (A. VI) .................... . 5 Grants (A. VII) ..................... .. . .. . . . . . . . . . . . . 5.1 Curr. (A1 7. 1 +A18.1 +A19. 1 ) . . . . . . . . .. 5.2 Cap. (A17.2 +A18.2+ A 1 9.2) . . . . . . . . .. 6 Total Exp.& Lend-Repay( C. I) ........ .. 7 Total Expenditure (C.II) . . . . . ............... . 8 Current Expenditure (C.III) ...... . . . . . . .. . 9 Capital Expenditure (C.IV) .............. .. 10 Lending minus Repay (C.V) ............ . 1 1 Overall Deficit/Surplus ( 1 -6) .......... .. 12 Financing (D.I or E.l) ........................ .
1 90
1991
1 ,249.0 1 ,1 83.8 1 , 1 77.0
988.6 1 88.4
6.8 65.1 65.1
1 ,342. 1 1 ,364.9 1 ,251.3
1 1 3.6 -22.8
-93.1
93.1 81.5 1 1 .6
1 ,850.0
785.4 785.4 778.6 626.2 1 52.4
6.8
871.5 893.4 793.4 100.0 -21 .9 -86.1 86.0 81.5
4.5
1 ,850.0
346.4 335.0 335.0 320.7
14.3
1 1 .3 1 1 .3
362.0 362.0 360.6
1.4
-15.6 15.5
1992
1 ,384.5 1 ,344.4 1 ,324.1 1 ,143.2
180.9 20.3 40.1 39.8
.3
1 ,578.2 1 ,624.9 1 ,465.7
1 59.3 -46.7
-193.7
193.7 15.1
178.6
2,309.0
867.9 867.9 847.7 686.9 1 60.8 20.2
1 ,051.0 1 ,092.3
960.8 131 .6 -41.3
-183.1 183.1
1 5.1 1 68.0
2,305.1
407.3 402.6 402.6 389.2
13.4
4.6 4.6
421.8 421.8 419.3
2.5
-1 4.5 1 4.5
1993
1 ,676.1 1 ,597.8 1 ,587.3 1 ,390.4
196.9 10.5 78.3 78.2
.1
1 ,878.8 1 ,988.7 1 ,720.7
268.0 -109.9
-202.7
202.7 73.5
129.2
3,176.6
1 ,055.4 1 ,055.4 1 ,045.6
868.0 1 77.6
9.8
1 ,237.8 1 ,339.1 1 , 1 1 8.6
220.5 -101.3 -182.4
182.2 68.8
1 1 3.4
3,147.5
480.2 435.4 435.4 428.0
7.4
44.8 44.8
51 2.4 51 2.4 509.0
3.4
-32.2 32.4
1 994 1995 1996 1 997 1998 1999 2000p
Billions of Forint/ Year Ending December 31
1 ,981.3 1,939.4 1 ,926.2 1 ,642.3
283.9 13.2 41.9 41.6
.3
2,272.3 2,333.3 2,066.0
267.3 -81.0
-291 .0
291.0 38.0
253.0
3,780.8
1 ,280.6 1,280.6 1 ,268.0 1,019.1
248.9 12.6
1 ,526.4 1 ,568.6 1 ,379.7
1 88.9 -42.2
-245.8 245.6
33.9 21 1 .7
3,751.6
558.0 516.4 516.4 508.8
7.6
41.6 41.6
594.2 594.2 590.9
3.3
-36.2 36.2
2,362.0 2,268.7 2,263.9 1 ,999.1
264.8 4.8
93.3 92.5
.8
2,325.6 2.773.0 2,540.2
232.8 -447.4
36.4
-36.4 88.9
-125.3
4,781.9
1 ,51 1 .7 1 ,51 1 .7 1 ,507.5 1 ,295.0
212.5 4.2
1 ,824.5 1 ,837.3 1 ,642.3
195.0 -12.8
-312.8 1 57.2 83.4 73.8
4,733.5
695.8 606.3 606.0 597.1
8.9 .3
89.5 89.5
729.7 730.6 728.6
2.1 -.9
-33.9 34.0
2,731.3 2,712.0 2,702.8 2,328.8
374.0 9.2
19.3 19.0
.3
2,910.6 3,024.0 2,763.1
260.9 -1 13.4
-179.3
1 79.3 -25.7 205.0
4,954.0
1 ,876.5 1 ,876.1 1 ,866.9 1 ,529.1
337.8 9.2
.4 .1 .3
2,003.3 2,040.2 1 ,799.2
240.9 -36.9
-126.8 -79.4 -30.0 -49.4
4,930.2
706.1 687.1 687.1 672.8
14.3
1 8.9 1 8.9
775.8 772.2 770.6
1 .7 3.6
-89.7 69.7
3,218.6 3,194.0 3,1 78.9 2,780.1
398.8 1 5.1 24.6 22.8
1 .8
3,410.9 3,747.1 3,395.5
351.6 -336.2
-192.3
192.3 28.9
163.4
5,405.7
2,143.8 2,143.1 2,128.0 1 ,757.7
370.3 15.1
.6
. 1
.5 2,503.8 2,536.0 2,225.6
310.4 -32.2
-360.0 177.6 25.4
152.2
5,370.7
872.3 849.5 849.5 838.4
1 1 .1
22.7 22.7
923.9 935.7 932.3
3.5
-1 1 .8 -51.6
51.5
3,764.8 3,686.2 3,659.9 3,221.8
438.1 26.3 78.6 76.2
2.4
4,417.0 4,523.2 4,1 1 1 .2
412.0 -106.2
-852.2
652.2 37.0
615.2
6,206.7
2,445.1 2,442.4 2,416.4 2,016.2
400.2 26.0
2.6 .8
1 .8 2,972.5 3,005.5 2,652.3
353.2 -33.0
-527.4 540.1
28.9 5 1 1 .2
6,165.8
1,066.9 991.0 991.0 983.1
7.9
76.0 75.4
.6 1 , 157.7 1 , 173.4 1 , 167.4
5.8 -15.7 -90.8
90.8
4,368.6 4,402.5 4,379.2 3,857.1
522.1 23.3
-33.9 -40.6
6.7
4,792.1 4,890.1 4,476.2
413.9 -98.0
-423.5
423.5 808.9
-385.4
6,888.8
2,895.1 2,931.5 2,908.9 2,508.2
400.7 22.6
-36.3 -43.0
6.7 3,182.1 3,190.4 2,775.9
414.5 -8.3
-287.0 367.1 807.8
-440.7
6,886.4
1,315.5 1 ,31 3.0 1 ,31 2.3 1 ,215.9
96.4 .7
2.4 2.4
1,531.9 1,532.1 1 ,526.8
5.3 -.2
-21 6.4 7.8
4,782.0 4,762.6 4,736.1 4,227.3
508.8 26.5 19.4 18.4
1 .0
5,246.7 5,283.6 4,631 .3
652.3 -36.9
-464.7
464.7 197.1 267.6
7,226.2
3,360.2 3,340.8 3,314.6 2,907.6
407.0 26.2 19.4 18.4
1.0 3,548.7 3,582.5 2,949.8
632.7 -33.8
-188.5 367.9 197.1 1 70.8
7,226.2
1,244.6 1 ,244.6 1 ,244.3 1 , 183.5
60.8 .3
1 ,493.7 1 ,493.8 1 ,464.3
9.5 -.1
-249.1 81.4
Government Finance Statistics Yearbook 2002
1 4 Domestic (D.II or E . I I ) ....................... .
Memorandum Item:
1 5 Govt. Debt End Period (F.I) .......... .
Summary Table Central Govt. Extrabudg. Accts
Total Revenue and Grants (A. I) .... . 2 Total Revenue (A. II) ......................... . 3 Current Revenue (A.II I) ..... . . . . . . . . . . . . . . . . 3.1 Tax (A.IV) ............................................ . 3.2 Nontax (A.V) ........ ............................... . 4 Capital Revenue (A. VI) .................... . 5 Grants (A. VII) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.1 Curr.(A1 7.1 + A 1 8. 1 +A19. 1 ) .......... . 5.2 Cap.(A1 7.2+A1 8.2+ A 1 9.2) .. . . . . . . . . . . 6 Total Exp.& Lend-Repay( C. I) ......... . 7 Total Expenditure (C.II) .................... . 8 Current Expenditure (C.III) .. ............ . 9 Capital Expenditure (C.IV) ............... . 10 Lending minus Repay(C.V) ... . . . . . . . . . . . 1 1 Overall Deficit/Surplus ( 1 -6) ........... . 1 2 Financing (D.I o r E. I ) ........................ . 13 Abroad (D. I l l or E. I l l ) ........................ . 14 Domestic (D.II or E.ll) ....................... .
1 5 Memorandum Item:
Govt. Debt End Period (F.I) ............ .
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants(II +VII) ... .
II Total Revenue ( I l l+ VI) ... . . . . . ............ .
Ill Current Revenue (IV + V) ............. . .. .
IV Tax Revenue ......... ............................. . Tax on lnc.,Profits, Cap.Gains ........ .
1.1 Individual ................ ................... . . . . . . . .... . 1.2 Corporate ................ ............................. . 1.3 Other Unalloc. Taxes on Inc . ......... .
2 Social Security Contributions .......... . 2.1 Employees .................. ......................... . 2.2 Employers ........ .................................. .. 2.3 Self-Employed or Nonemployed .... .
3 Taxes on Payroll & Work Force ..... .
4 Taxes on Property ............................. . 4.1 Recur. Taxes on lmmov. Prop . . ..... . 4.3 Estate, Inheritance & Gift Taxes ... .
5 Dam. Taxes on Goods & Serv . ...... . 5.1 Gen. Sales, Turnover or V.A.T ....... . 5.2 Excises ................................................. .
6 Taxes-lnternat'l Trade, Transac ..... . 6.1 Import Duties ..... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7 Other Taxes .............. . . . . . . . . . . . ......... ...... .
V Nontax Revenue ..... . . . ........................ . 8 Entrepren. & Property Income .... ... . 9 Adm.Fees,Chges,Nonind.Sales ...... . 10 Fines and Forfeits ............................. . 1 2 Other Nontax Revenue .................... .
VI Capital Revenue ................................ . 1 3 Sales of Fixed Capital Assets ........ . 14 Sales of Stocks ................... . . ............. . 1 5 1 6
VII
Sales of Land & lntang. Assets ..... . Cap.Transf.fr.Nongov1.Sources ...... .
Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . .... .
1991
15.5
1 1 7.2 63.4 63.4 41.7 21.7
53.8 53.8
108.6 109.5 97.3 12.2 -.9 8.6
-8.4
-8.4
1 ,249.0
1 ,183.8
1 ,1 77.0
988.6 275.2 125.0 1 19.9 30.3
325.1 79.7
245.4
1 .8
310.9 149.5 137.3
62.8 62.8
12.8
188.4 77.8 57.3 9.0
44.3
6.8 6.6 .2
65.1
2002 Government Finance Statistics Yearbook
1992
14.5
109.3 73.9 73.8 67.1
6.7 .1
35.5 35.2
.3 105.4 1 10.8 85.6 25.2 -5.4
3.9 -3.9
-3.9
3.9
1 ,384.5
1 ,344.4
1 ,324.1
1 ,143.2 225.6 142.7 63.9 19.0
406.8 97.6
309.2
2.1
373.9 1 75.7
166.7
1 00.2 100.2
34.6
180.9 62.0 62.2 12.5 44.2
20.3 1 8.1 2.2
40.1
1993
32.4
16.0
1 40.5 107.0 106.3 94.4 1 1 .9
.7 33.5 33.4
.1 1 28.6 137.2 93.1 44.1 -8.6 1 1 .9
-1 1 .9 4.7
-16.6
13.1
1,676.1
1 ,597.8
1 ,587.3
1,390.4 289.7 210.7 54.4 24.6
468.1 128.2 317.3
22.6
2.2
464.4 286.7 148.2
128.2 128.2
37.8
196.9 65.7 76.9 13.7 40.6
10.5 9.3
.6
.6
78.3
1994 1995 1996 1997
Billions of Forint/ Year Ending December 31
36.2
16.5
142.7 142.4 141 .8 1 14.4 27.4
.6
.3
.3 151 .7 1 70.5 95.4 75.1
-18.8 -9.0
9.2 4.1 5.1
12.7
1 ,981.3
1,939.4
1 ,926.2
1 ,642.3 349.7 243.5 83.5 22.7
544.6 1 38.2 388.7
17.7
2.6
552.8 336.4 1 64.3
150.5 1 50.5
42.1
283.9 109.1 96.0 16.1 62.7
13.2 12.4
.4
.4
41.9
34.0
16.5
154.5 1 50.8 1 50.5 1 07.0 43.5
.3 3.8 3.0
.8 -228.5 205.1 1 69.4 35.6
-433.6 383.0
-227.4 5.5
-232.9
31.9
2,362.0
2,268.7
2,263.9
1 ,999.1 405.0 290.1 106.3
8.6
635.6 139.7 468.4
27.5
2.7
671.2 424.0 200.9
249.4 249.4
35.2
264.8 89.2
124.0 3.7
47.9
4.8 4.2
.6
93.3
69.7
148.7 148.7 148.7 126.9 21.8
131 .5 21 1 .6 193.4 18.3
-80.1 17.2
189.0 4.3
184.7
23.8
2,731.3
2,712.0
2,702.8
2,328.8 516.4 389.4 126.9
.1
718.7 149.4 566.1
3.2
3.6
807.1 515.1 222.1
248.7 248.7
34.3
374.0 171 .2 138.1
8.6 56.1
9.2 1 .1
8.1
19.3
51.5
202.5 201.3 201.3 183.9
17.4
1 .3
1 .3 -16.8 275.4 237.6
37.8 -292.2 219.3 -36.8
3.5 -40.3
35.0
3,218.6
3,194.0
3,178.9
2,780.1 588.8 424.5 164.2
. 1
916.8 191 .4 727.5 -2.1
8.6
32.1
32.1
1 ,034.7 674.8 267.5
161 .3 161 .3
37.8
398.8 199.5 1 1 3.9
5.2 80.2
15.1
10.1 1.0 .2
3.8
24.6
1998
90.8
1 .3
252.8 252.7 252.4 222.5
29.9 .3
287.0 344.4 291.3
53.0 -57.4 -34.2
21.3 8.1
13.2
39.7
3,764.8
3,686.2
3,659.9
3,221.8 694.8 477.5 217.3
1 ,069.0 212.0 835.7 21.3
9.5
39.7
39.7
1 ,241.2 796.9 320.6
131 .6 131 .6
36.0
438.1 15Q.4 1 68.5
14.0 105.2
26.3 1 .9
24.4
78.6
Hungary 944
1999
6.7
2.4
158.0 158.0 158.0 133.0 25.0
78.1 167.6 1 73.6 -5.9
-89.5 79.9 48.6
48.6
4,368.6
4,402.5
4,379.2
3,857.1 840.6 578.1 262.5
1 ,323.9 245.5
1,026.5 51.9
12.6
43.7
43.7
1 ,460.9 941.8 463.7
141 .1 141 . 1
34.3
522.1 1 74.6 1 54.7
7.8 185.0
23.3 4.7 1 .7
16.9
-33.9
2000p
81.4
1 77.2 1 77.2 1 77.2 136.2 41.0
204.3 207.3 197.2 10.1 -3.0
-27.1 1 5.4
15.4
4,782.0
4,762.6
4,736.1
4,227.3 988.4 695.7 292.7
1 ,288.0 264.6 967.4 56.0
1 5.4
54.4
54.4
1 ,710.6 1 ,153.7
505.9
137.7 137.7
32.8
508.8 1 64.2 207.7
9.4 127.5
26.5 4.2 1.0
21.3
19.4
1 9 1
Hungary 944
17 From Abroad ..... . . . . . . . . .......................... . 17.1 Current ... . . . . . . .................... ................... .. 1 1.2 Capital .......... . . . . . . . . . . . . . . .......... ............. ... . 18 From Other Levels of Nat. Govt . . . . . 18.1 Current .......... . . . . . . .............. . . . . . . . . ........... . 18.2 Capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . .............. .
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( = C.I I ) ... . .. . . . . . . . . . . . General Public Services .................. ..
2 Defense . . . . . . ...... ........... . . . . . . . . . .............. .. 3 Public Order & Safety ...................... .. 4 Education .... . . . . . . . . . . . . . . . . .... . . . . . . . .............. . 5 Health . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Social Security & Welfare .... . . ........ .. . 7 Housing & Commun. Amenities . . . . .. 8 Recr.,Cultr.,Relig.Affrs . . . . . . . . . . ........... ..
9-13 Econ. Affairs & Services .... . . . . . . . . . . . . . . . 1 0 Agric.,Forestry,Fishing,Hunt. .. ........ .. 1 1 Mining, Manufc., & Construct. ...... . . . 12 Transportation & Communication .. . 1 3 Oth. Econ. Affairs & Serv . ............... . 1 4 Other Expenditures .......................... ..
II
of which: Interest Payments ........ ..
Adjustment to Total Expenditure .. ..
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay( I I + V) ........ ..
Total Expenditure ( I I I + IV) ... . . ......... ..
Ill Current Expenditure .......................... . Expenditure on Goods & Serv . ... . . . .
1.1 Wages and Salaries ... . . . . . . . . . . . . . .......... . 1.2 Employer Contributions .................... . 1.3 Other Purch.of Goods & Serv . . . . . . . . . 2 Interest Payments ......... ................... .. 3 Subsidies & Oth. Curr. Trans! . ...... ..
3.1 Subsidies .. . . . . .................... ........... . . . . . . . . .
3.2 Transf.to Oth.Lev.Nat.Govt . ............ . 3.3-4 Transf.to Nonpft.lnst.& Houshld . . . .. 3.5 Transfers Abroad . . . . . . ........................ ..
Adjustment to Current Expenditure
IV Capital Expenditure .......................... .. 4 Acquis. of Fixed Cap. Assets ........ ..
5 Purchases of Stocks ........................ .. 6 Purch. of Land and lntang. Assets 7 Capital Transfers .. . . . . . . . . . ................... .. 7.1 Domestic .................. .......... .................. . 7.1.1 To Other Levels of Nat. Govt ........ .. 7.2 Abroad .................................................. .
V Lending minus Repayments .......... .. 8 Domestic . . . . . . . . . . . . . . . . . . . . . . . ....................... . 8.1 To Other Levels of Nat. Govt ... . . . . . . . 8.2 To Nonfin. Pub. Ent. .................. . . . . . . .. 8.3-4 To Financial lnst. & Other .. . . . . . . . . . . . . . . 9 Abroad ....................... ........................... .
II
1 92
Table 0. Financing by Type of Debt Holder Consolidated Central Government
Financing ( I I+ I l l) .. . . . . . . . . . . . . . . . . . . . ......... ..
Domestic Financing .......................... . From Other General Govt . .............. .
1991
65.1 65.1
1 ,364.9 56.0 38.4 48.4
106.1 71.3
508.6 1 1 9.4 40.1
129.8 49.4
4.2 25.6 43.2
246.7 89.9
1 ,342.1
1 ,364.9
1 ,251.3 228.4 1 1 2.1
1 1 6.3 89.9
841.0 66.1
1 72.8 602.1
92.0
1 1 3.6 40.8
.2 14.2 58.4 51.4 24.9
7.0
-22.8 -19.1
-19.1 -3.7
93.1
1 1 .6 -9.5
1992
.6
.6
39.5 39.2
.3
1 ,624.9 1 1 7.7 45.9 58.7
128.8 42.4
620.2 32.6 53.3
1 73.0 47.9
3.8 46.0 68.1
308.2 1 58.3
44.1
1 ,578.2
1 ,624.9
1 ,465.7 297.9 136.4
161 .5 1 58.3 949.8
79.2 195.2 675.3
.1 59.7
159.3 64.0
.2 1 2.5 82.6 75.9 47.2
6.7
-46.7 -45.4
-45.4 -1.3
193.7
1 78.6 -14.7
1993
78.3 78.2
. 1
1 ,988.7 140.2 152.0 66.5
149.7 99.1
730.5 30.6 69.0
189.7 65.8
4.3 57.8 60.5
361.4 1 58.8
1 ,878.8
1 ,988.7
1 ,720.7 395.4 161 .6
233.8 1 58.8
1 ,083.1 76.6
240.4 764.9
1 .2 83.4
268.0 153.0
6.7
108.3 107.5 70.2
.8
-109.9 -33.4
-33.4 -76.5
202.7
129.2 -10.4
1994 1995 1996 1997 1998 1999 2000p
Billions of Forint/ Year Ending December 3 1
.3
.3 41.6 41.6
2,333.3 139.5
58.4 77.7
160.4 127.5 858.2
37.4 76.2
309.1 98.9
5.5 1 18.7 85.3
488.5 289.3
.4
2,272.3
2,333.3
2,066.0 450.4 1 97.6
252.8 289.3
1 ,297.4 125.1 268.7 902.8
.8 28.9
267.3 108.9
7.2
151 .2 151 .2 92.9
-61.0 -51 .1
-51 .1 -9.9
291.0
253.0 -27.6
.1
. 1 92.5 92.5
2,773.0 153.9 54.0 85.9
199.6 121 .3 939.3
58.7 82.1
307.9 103.0
8.9 86.8
108.2 770.3 505.4
2,325.6
2,773.0
2,540.2 468.3 220.4
247.9 505.4
1 ,456.3 147.9 291 .1
1 ,017.3
1 1 0.2
232.8 58.9
1 .0 31.6
141.3 141.3 61.2
-447.4 -445.4
-430.2 -15.2
-2.0
-36.4
-125.3 -42.6
.4 .1 .3
18.9 18.9
3,024.0 145.1 63.3
103.3 255.0 142.5
1 ,033.9 51.9 82.2
378.7 1 17.2
8.0 128.0 124.5 768.1 557.9
2,910.6
3,024.0
2,763.1 526.6 240.2
286.4 557.9
1 ,625.8 1 94.4 323.8
1 ,107.3 .3
52.8
260.9 125.0
.1
135.8 1 35.8 43.1
-1 13.4 -101.9
.2
-84.8 -17.3 -1 1 .5
179.3
205.0 -68.8
1 .9 .1
1 .8 22.7 22.7
3,747.1 174.3 105.9 142.4 321.2 207.3
1 ,219.7 51.7 62.7
427.3 1 1 1 .6
7.8 145.0 161.2
1 ,034.7 831.3
3,410.9
3,747.1
3,395.5 654.4 289.4
-.2 365.2 831.3
1 ,839.5 1 97.6 343.9
1 ,296.8 1 .2
70.3
351.6 203.2
2.0 146.4 146.4 53.4
-336.2 -298.8
-1.7 -299.7
2.6 -37.4
192.3
163.4 -52.9
2.6 .8
1 .8 76.0 75.4
.6
4,523.2 237.6 102.1 169.6 381.2 265.4
1 ,331.1 68.9 79.5
558.2 1 57.0
8.4 1 84.6 206.0
1 ,329.7 779.0
4,417.0
4,523.2
4,1 1 1 .2 71 1 .2 351.2
-6.5
366.5 779.0
2,341.7 468.6 375.7
1 ,495.7 1 .7
279.3
41 2.0 218.1
22.6 171 .3 1 71 .3 67.2
-106.2 -71.3
-.7 -60.7
-9.9 -34.9
652.2
615.2 -88.9
3.8 3.3
.5 -46.4 -46.9
.5
4,890.1 240.3 102.1 1 69.6 381.2 265.3
1 ,331.4 68.9 79.5
449.4 1 57.0
8.4 1 1 2.0 169.8
1 ,802.3 843.9
4,792.1
4,890.1
4,476.2 802.5 415.7
.1 386.7 843.9
2,829.8 317.3 681.5
1 ,824.8 6.2
413.9 216.5
2.2 .5
194.7 194.4 66.5
.3
-98.0 -95.4
-.8 -90.5
-4.1 -2.6
423.5
-385.4
19.4 18.4
1 .0
5,283.6 387.3 142.6 198.2 256.2 321.6
1 ,703.3 81.8 99.5
717.5 1 78.5
8.8 242.0 285.7
1 ,375.6 788.0
5,246.7
5,283.6
4,631 .3 930.4 470.1
460.3 788.0
2,678.8 297.1 355.7
2,018.2 7.8
234.1
652.3 265.6
1.3
385.4 383.4
41.1 2.0
-36.9 -34.5
1 .1 -35.6
-2.4
464.7
267.6 -81.9
Government Finance Statistics Yearbook 2002
2 3 4 5
Ill 6 7 8
II 1 2 3 4 5 6
Ill 7 9 1 1
I I
Ill
From Monetary Authorities ............. .. From Deposit Money Banks ........... .
Other Domestic Financing .............. .
Adjustments ........................................ .
Financing Abroad .............................. .
From lnternat'l Develop. Instil. ....... . From Foreign Governments ............ .
Other Borrowing Abroad .................. .
Table E. Financing by Type of Debt Instrument Consolidated Central Government
Financing ( = D.I) .... ........................... .
Domestic Financing ( = D.II) ............ .
Long-term Bonds ............................... . Short-term Bonds and Bills ............. .
Long-term Loans n.e.c . .................... .
Short-term Loans & Adv. n.e.c . ..... . Other Liabilities .................................. .
Changes in Cash, Deposits, etc . .. . .
Financing Abroad ( = D.III) .............. .
Long-term Bonds ................. . . . ........... . Long-term Loans n.e.c . . . . . . ............... . Other Foreign Liabilities ................... .
Table F. Outstanding Debt Consolidated Central Government
(at End of Fiscal Year)
Total Debt ........................................... .
Domestic Debt .............. . . . . . ................ .
Foreign Debt ....................................... .
Table L. Local Governments
A. Revenue and Grants I Total Revenue & Grants(II +VII) ... . II Total Revenue ( I l l+ VI) .................... .
Ill Current Revenue (IV+ V) ................ . IV Tax Revenue ( 1 -7) . . . . . . . . . . . . . ... . . . . . . . .... . .
Tax on Inc., Profits,Cap.Gains . . . . . . . . . 1 .1 Individual... ........ ................................... . 4 Taxes on Property ......... . . .................. . 5 Dom. Taxes on Goods & Serv . ...... . 3,6,7 Other Taxes ........ ............ . .. ................. . V Nontax Revenue (8-1 2) . ...... . . . . . . . . . ... .
8 Entrepren. & Property Income ....... . 9,10 Fees, Sales, Fines ............................ . 12 Other Nontax Revenue .................... .
VI Capital Revenue ................................ . VII Grants ...................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18 From Other Levels of Nat. Govt . . .. .
B. Expenditure by Function Total Expenditure ( = C.II) ................ .
General Public Services ......... .......... . 2 Defense ............................................... . 3 Public Order and Safety ................... . 4 Education ............... . .. ........................... . 5 Health .............................. ..................... . 6 Social Security & Welfare ................ .
7 Housing & Commun. Amenities ..... . 8 Rec., Cult. & Religious Affrs . . ......... . 10 Agricult.,Forestry,Fish.,Hunt. ........... . 1 1 Mining, Manufc., & Construct. ........ .
1991
140.6
1 .5
-121.0
81.5
.5
68.9
12.1
93.1
1 1 .6
13.3
47.2
349.6
-28.8
-257.5
-1 1 2.2
81.5
81.4
1 ,850.0
1 ,731.2
1 1 8.8
390.1
1 28.3
1 1 6.7
65.0
47.0
47.0
8.0
9.4
.6
51 .7
9.4
32.8
9.5
1 1 .6
261.8
261.8
370.8
36.7
.6
1 .7
130.6
78.0
32.4
49.2
15.7
3.3
1 .7
2002 Government Finance Statistics Yearbook
1992
159.5
3.7
30.0
.1
1 5.1
2.5
10.3
2.3
193.7
1 78.6
239.0
1 28.2
101 .8
-.1
-365.0
74.8
15.1
12.8
2.3
2,309.0
2,175.1
133.9
508.6
1 95.1
1 73.6
91.9
63.0
63.0
1 1 .3
16.6
1 .0
81.7
1 5.6
39.0
27.1
21.5
313.5
313.5
496.6
60.9
.2
2.2
1 56.0
99.5
50.5
67.6
22.7
3.7
2.4
1993
265.2
1 1 .9
-137.5
73.5
1 1 .2
68.2
-5.9
202.7
129.2
454.7
46.9
291.4
-22.3
-520.6
-120.9
73.5
79.4
-5.9
3,1 76.6
2,973.9
202.7
581.1
208.6
1 73.5
88.9
49.0
49.0
13.7
25.2
1 .0
84.6
9.6
49.5
25.5
35.1
372.5
372.5
597.6
74.0
.3
2.5
1 86.2
122.9
62.2
80.8
27.1
4.3
2.5
1994 1995 1996 1997
Billions of Forint/ Year Ending December 3 1
228.0
17.2
35.4
38.0
1 7.5
13.8
6.7
291.0
253.0
406.8
102.9
258.4
-29.6
-522.1
36.6
38.0
31 .2
6.7
3,780.8
3,544.3
236.5
702.6
260.1
208.1
105.7
6 1 .3
61.3
1 1 .8
31.4
1 .2
102.4
10.8
61.5
30.1
52.0
442.5
442.5
750.3
94.0
.3
2.9
229.1
141 .5
80.9
109.5
32.7
4.4
5.9
355.1
43.9
-481.7
88.9
1 7.6
-15.8
87.1
-36.4
-125.3
184.6
1 1 1 .6
608.5
-030.9
-199.1
88.9
1 1 .4
77.5
4,781.9
4,431.0
350.9
792.6
31 8.3
262.1
153.9
93.6
93.6
1 6.8
42.4
1 . 1
108.2
12.2
68.9
27.1
56.2
474.3
474.3
800.9
101 .9
.3
3.0
239.1
1 48.6
103.1
103.6
33.2
4.3
5.9
-457.8
-36.5
768.1
-25.7
4.5
-30.2
1 79.3
205.0
605.3
267.6
-566.6
-33.7
-177.0
109.4
-25.7
1 1 .2
-36.9
4,954.0
4,649.3
304.7
922.5
414.2
348.0
204.7
101 .3
101 .3
26.7
75.1
1 .6
1 43.3
18.8
89.4
35.1
66.2
508.3
508.3
913.2
1 1 8.2
.3
8.0
268.4
1 74.1
1 1 7.9
1 1 3.4
42.0
6.4
6.4
212.7
-39.1
42.7
28.9
20.9
8.0
1 92.3
1 63.4
-43.3
225.9
63.6
-20.6
-1 93.3
1 3 1 .2
28.9
23.5
5.4
5,405.7
5,055.4
350.3
1 ,106.7
542.8
461.9
273.0
135.7
135.7
32.3
102.9
2.1
188.9
36.3
109.4
43.2
80.9
563.9
563.9
1 , 1 29.7
167.2
.3
9.9
322.7
205.2
140.8
1 56.6
51.8
7.9
10.0
1 998
105.2
-20.1
619.0
37.0
23.9
13.1
652.2
615.2
506.5
132.7
-03.5
-16.7
-1 20.9
177.1
37.0
88.3
-51 .3
6,206.7
5,871.7
335.0
1 ,31 1 .0
653.3
575.2
355.2
179.1
179.1
39.7
135.4
1 .0
220.0
38.5
1 33.2
48.3
78.1
657.7
657.7
1 ,345.7
1 93.9
.7
13.2
373.2
231.7
186.1
1 92.2
62.6
7.9
1 1 .3
Hungary 944
1 999
-028.0
17.7
224.9
808.9
24.6
784.3
423.5
-385.4
253.7
262.2
-003.1
-291.1
-7.1
808.9
697.7
1 1 1 .2
6,888.8
5,499.1
1 ,389.7
1 ,469.9
745.1
659.6
427.6
191 .5
1 9 1 .5
47.8
1 86.9
1 .4
232.0
40.1
124.9
67.0
85.5
724.8
724.6
1 ,463.0
184.0
.6
1 2.5
338.0
215.6
1 8 1 .4
1 97.2
62.4
8.6
9.1
2000p
-1 1 1 .7
-3.4
464.6
197.1
-49.5
246.6
464.7
267.6
359.2
28.8
-358.3
-0.0
243.9
197.1
156.6
40.5
7,226.2
5,408.5
1 ,817.7
1 ,610.6
867.1
757.9
507.9
242.3
242.3
59.9
204.5
1 .2
250.0
38.6
133.3
78.1
109.2
743.5
743.2
1 ,636.2
257.6
.5
18.7
456.8
268.5
217.5
225.8
80.1
10.8
15.0
1 93
Hungary 944
1991 1992 1993
1 2 Transport. & Communication ........... 13.7 14.3 16.2 1 3 Other Econ. Affairs & Serv . ............. 2.5 4.5 5.8 1 4 Other Expenditures ............................ 4.7 12.0 12.9
C. Expenditure and Lendln� minus Repayments by Economic ype Tot.Exp.& Lend-Repay.(ll + V) ......... 369.8 493.1 590.7
II Total Expenditure (I I I + IV) ................ 370.8 496.6 597.6 Ill Current Expenditure ( 1 -3) ................. 310.0 401.0 482.5 1 Expenditure on Goods & Serv . ....... 291.3 364.9 443.0 1.1-2 Wages & Sal.& Emplr.Contrib . ........ 166.8 205.8 256.7 1 .3 Other Purch.of Goods & Serv . ........ 124.5 1 59.1 1 86.2 2 Interest Payments .............................. 2.2 2.2 2.8 3 Subsidies & Other Curr. Trans! ....... 16.5 33.9 36.7 3.2 Transf.to Oth.Lev.Nat.Govt . ............. 5.8 2.9 IV Capital Expenditure (4-7) ................. 60.8 95.6 1 1 5.1 4,5,6 Stocks, Land, Cap. Assets ............... 48.7 79.3 89.0 7 Capital Transfers ................................ 12.1 16.3 26.1 7.1.1 To Other Levels of Nat. Govt .......... 2.3 1.8 1 .5 v Lending minus Repayments ............ -1.0 -3.5 -6.9 8.1 To Other Levels of Nat. Govt ..........
5.1 1 DEFICIT /SURPLUS (A. I-C. I) ........... 20.3 15.5 -9.6
D. Financing by Type of Debt Holder
I Financing ( 1 1+ 11 1) ................................ -20.3 -15.5 9.6 II Domestic Financing ( 1 -4) ................. -20.3 -15.5 9.6 2,3 From Mon.Auth. & Dep.Mon.Bks .... -14.2 -6.2 17.5 4,5 Other Domestic Financing ............... -6.1 -9.3 -7.9 Ill Financing Abroad ......... ......................
E. Financing by Type of Debt Instrument
I Financing ( = D.I) ................................ -20.3 -15.5 9.6 II Domestic Financing ( = D.II) ............. -20.3 -15.5 9.6 1.2 Domestic Bonds & Bills .................... -2.2 -.5 -3.7 3,4,5 Other Domestic Liabilities ................ -.2 .3 14.7 6 Changes in Cash, Deposits, etc . .... -17.9 -15.3 -1.5 Ill Financing Abroad ( = D.III) ..... ..........
F. Outstanding Debt (at End of Fiscal Year)
I Total Debt (1 1 + 11 1) .............................. 13.0 15.3 32.4 II Domestic Debt .................................... 13.0 1 5.3 32.4 Ill Foreign Debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 94
1994 1995 1996 1997 1998 1999 2000p
Billions of Forint/ Year Ending December 3 1
23.5 24.6 6.2 6.1
19.4 27.1
738.9 775.2 750.3 800.9 580.3 663.3 515.3 581.2 318.0 355.2 197.3 226.0
6.8 14.0 58.2 68.1 2.5 7.6
170.0 137.6 141.5 108.5 28.5 29.1
1.5 .4 -1 1 .4 -25.7
-36.3 17.4
36.3 -17.4 36.3 -t7.4 31.6 -1 .1 4.7 -16.3
36.3 -17.4 36.3 -17.4 -5.9 -15.1 36.0 1.5 6.2 -3.8
70.5 65.9 69.1 60.6
1 .4 5.3
27.1 33.9 42.6 42.8 59.0 5.9 6.5 1 1 .0 14.1 16.6
25.1 16.9 19.5 196.7 9.3
874.9 1 ,041.4 1 ,319.8 1 ,446.9 1 ,605.6 913.2 1 ,129.7 1 ,345.7 1 ,463.0 1,636.2 767.6 910.3 1 ,077.4 1 ,205.6 1,319.9 673.3 805.6 944.2 1,064.7 1 , 170.7 401.8 483.3 564.9 631.5 695.2 271.5 322.3 379.3 433.2 475.5
12.1 8.7 8.1 10.1 9.3 82.2 96.0 125.1 130.8 139.9 3.7 4.6 1.7 1.3 2.0
145.6 219.4 268.3 257.4 316.3 1 1 5.5 187.5 235.7 223.3 278.7 30.1 31.9 32.6 34.1 37.6
.6 2.1 .9 1 .3 1 .2 -38.3 -88.3 -25.9 -16.1 -30.6
.1 -1.0 5.8 -.8
47.6 65.3 -8.8 23.0 5.0
-47.6 -65.3 8.8 -23.0 -5.0 -47.6 -65.3 8.8 -25.5 -9.8 -38.5 -4.2 41.0 9.7 .5
-9.1 -61.1 -32.2 -35.2 -10.3 2.5 4.8
-47.6 -65.3 8.8 -23.0 -5.0 -47.6 -85.3 8.8 -25.5 -9.8 -17.3 -56.8 -10.8 -14.1 -8.9 -7.3 -3.6 26.9 -8.4 4.2
-23.1 -4.9 -7.3 -3.0 -5.1 2.5 4.8
65.6 49.6 78.0 84.6 1 04.2 56.1 49.6 78.0 75.1 89.9 9.5 9.5 14.3
Government Finance Statistics Yearbook 2002
Iceland 1 76
1989 1990 1991 1 992 1993 1 994 1 995 1 996 1997 1998
Millions of Kronur/ Year Ending December 3 1
Summary Table Consolidated Central Government
1 Total Revenue and Grants (A. I) ..... 95,084 1 07,838 1 17,438 122,859 122,810 130,008 135,715 150,816 t1 55,200 1 75,507 2 Total Revenue (A. II) ...... .................... 92,993 107,612 1 17,438 122,284 122,285 1 29,409 135,715 150,816 t1 55,200 1 75,507 3 Current Revenue (A.III) .. . ....... . . . . . . ..... 92,272 106,800 1 16,302 120,961 121,418 1 28,533 1 34,744 149,621 t1 53,626 1 73,658 3.1 Tax (A. IV) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78,450 91 ,927 101 ,493 104,103 1 04,529 1 09,903 1 14,742 128,895 t132,415 1 51 ,347
3.2 Nontax (A.V) . . . . . . . . .. . . . . . . ......... ... . . . . . . ...... 13,823 14,873 1 4,809 16,859 16,889 18,630 20,002 20,726 21,21 1 22,31 1 4 Capital Revenue (A.VI) . . . . . . . . . ..... .. . . . . . 721 812 1 , 136 1 ,323 867 876 971 1 , 195 1 ,574 1 ,849 5 Grants (A. VII) ...................................... 2,091 226 575 525 599 5.1 Curr.(A1 7 . 1 + A 1 8. 1 +A19 . 1 ) ..... . ..... 2,091 226 575 525 599 5.2 Cap.(A1 7.2 + A1 8 .2 +A1 9.2) .......... . .
6 Total Exp.& Lend-Repay(C.I) .......... 103,045 1 16,790 134,780 135,349 139,655 151 ,980 155,985 155,205 t153,337 162,054
7 Total Expenditure (C.II) ..................... 105,933 1 1 7,531 132,473 133,466 135,537 142,756 146,826 156,454 t152,990 170,517
8 Current Expenditure (C.III) ............... 89,592 1 03,830 1 16,449 1 19,372 122,403 127, 1 1 1 135,163 t141,917 t141 ,904 154,347
9 Capital Expenditure (C.IV) ................ 16,341 13,701 16,024 1 4,094 13,135 1 5,645 1 1 ,663 14,537 1 1 ,087 16,170 10 Lending minus Repay (C.V) ............. -2,888 -740 2,308 1 ,883 4,1 1 7 9,224 9,159 -1 ,248 347 -8,462
1 1 Overall Deficit/Surplus ( 1 -6) . . . . . . . . .... -7,962 -8,953 -17,342 -12,490 -16,844 -21,972 -20,270 -4,389 1 ,863 13,453
12 Financing (D.I or E. l) ( = · 1 1 ) . . . ........ 7,962 8,953 1 7,342 12,490 16,844 21 ,972 20,270 4,389 -1 ,863 -13,453 13 Abroad (D. I l l or E . I l l ) ......................... 5,050 2,672 7,709 10,371 2,979 1 1 ,479 1 5,085 6,643 -8,523 -10,351 14 Domestic (D.II or E.ll) . . . . . . . . . . . . . .. . . .. . . . .. 2,912 6,281 9,633 2,1 18 13,866 1 0,493 5,185 -2,254 4,660 -3,102
Memorandum Item:
1 5 Govt. Debt End Period (F. I ) ............. 97,183 1 12,784 127,656 1 53,412 181 ,030 197,106 213,575 225,677 226, 1 1 1 219,722
Summary Table Budgetary Central Government
Total Revenue and Grants (A. I) ..... 90,301 104,186 1 09,077 1 12,408 1 12,306 1 18,885 124,649 137,662 t140,871 159,623
2 Total Revenue (A. II) .......................... 90,299 104,186 1 09,077 1 12,408 1 12,281 1 18,885 124,649 137,662 t140,871 159,624
3 Current Revenue (A.III) ..................... 89,579 1 03,374 1 07,941 1 1 1 ,085 1 1 1 ,414 1 18,010 123,678 136,467 t139,297 157,775
3.1 Tax (A.IV) ............. .... . . . . . . . . . . . . . . . . . . . . . .. . .... 75,863 88,635 93,179 94,378 94,617 99,458 103,751 1 1 5,794 t1 18,121 135,553
3.2 Nontax (A.V) . . . . . . . .. . . . . . . . . . . .......... . . ........ . 13,716 14,739 14,762 16,707 16,797 1 8,551 19,927 20,673 21 , 176 22,222
4 Capital Revenue (A. VI) ..................... 721 812 1 ,136 1 ,323 867 876 971 1 , 195 1 ,574 1 ,849
5 Grants (A. VII) ...................................... 25 5.1 Curr.(A1 7 . 1 +A18. 1 + A 1 9. 1 ) ........... 25
6 Total Exp.& Lend-Repay( C. I) .......... 81 ,846 92,222 107,657 1 06,941 1 10,279 121 ,036 123,105 121 ,647 t1 19,631 125,900
7 Total Expenditure (C.II) ..................... 84,733 92,962 105,349 105,058 106,162 1 1 1 ,812 1 13,946 122,895 t1 19,284 134,362
8 Current Expenditure (C.III) ............... 68,392 79,261 89,325 90,964 93,027 96,167 102,283 t108,359 t108,197 1 1 8,192
9 Capital Expenditure (C.IV) ................ 16,341 13,701 16,024 14,094 13,135 1 5,645 1 1 ,663 1 4,537 1 1 ,087 16,170
10 Lending minus Repay (C.V) ............. -2,888 -740 2,308 1 ,883 4,1 1 7 9,224 9,159 -1 ,248 347 -8,462
1 1 Overall Deficit/Surplus ( 1 ·6) . . . . . . . . . . . . 8,455 1 1 ,964 1 ,420 5,467 2,027 -2,150 1 ,544 16,015 21 ,240 33,723
12 Financing (D. I or E. I) ......................... 7,962 8,953 17,342 12,490 16,844 21 ,972 20,270 4,389 -1,863 -13,453
13 Abroad (D. I l l or E. I l l ) ......................... 5,050 2,672 7,709 10,371 2,979 1 1 ,479 15,085 6,643 -8,523 -10,351
14 Domestic (D. I I or E.l l) .... ... ...... . . . ........ 2,912 6,281 9,633 2,1 18 13,866 10,493 5,185 -2,254 4,660 -3,102
Memorandum Item:
15 Govt. Debt End Period (F. I ) ............. 97,183 1 12,784 1 27,656 153,412 181 ,030 197,106 213,575 225,677 226, 1 1 1 21 9,722
Summary Table Central Gov1 - Soc. Security Funds
Total Revenue and Grants (A. I) ..... 4,783 3,652 8,362 10,451 10,504 1 1 ,123 1 1 ,067 13,155 14,329 15,884
2 Total Revenue (A. II) .......................... 2,694 3,426 8,362 9,876 1 0,004 10,524 1 1 ,067 13,155 14,329 15,884
3 Current Revenue (A.III) ..................... 2,694 3,426 8,362 9,876 10,004 10,524 1 1 ,067 13,155 14,329 15,884
3.1 Tax (A.IV) . . . ... .. . . . . . . . . . . . . .. . . . .. . . .... . . . ......... 2,587 3,292 8,314 9,724 9,913 10,445 10,991 13,101 14,294 15,795
3.2 Nontax (A.V) . . . . . . . . . ....... . . ... . ... .... . . ......... 107 134 47 1 52 92 79 75 53 35 89
5 Grants (A. VII) ...................................... 2,089 226 575 500 599
5.1 Curr. (A1 7 . 1 +A18. 1 +A19 . 1 ) .......... 2,089 226 575 500 599
6 Total Exp.& Lend-Repay( C. I) .......... 21 ,200 24,569 27,124 28,408 29,376 30,944 32,881 33,558 33,706 36,154
7 Total Expenditure (C.II) ..................... 21 ,200 24,569 27,124 28,408 29,376 30,944 32,881 33,558 33,706 36,154
8 Current Expenditure (C.III) ... . . . . . ....... 21 ,200 24,569 27,124 28,408 29,376 30,944 32,881 33,558 33,706 36,154
1 1 Overall Deficit/Surplus ( 1 ·6) .. .. . . . .. ... -16,417 -20,917 -18,762 -1 7,957 -18,872 -19,822 -21 ,814 -20,404 -19,377 -20,270
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants(II +VII) .... 95,084 107,838 1 17,438 122,859 122,810 130,008 135,715 1 50,816 t155,200 1 75,507
II Total Revenue ( I I I + VI) ..................... 92,993 107,612 1 17,438 122,284 122,285 1 29,409 135,715 1 50,816 t155,200 175,507
Ill Current Revenue (IV+ V) ................. 92,272 106,800 1 16,302 120,961 121 ,418 1 28,533 134,744 1 49,621 t1 53,626 173,658
2002 Government Finance Statistics Yearbook 1 95
Iceland 1 76
IV Tax Revenue ........... . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Tax on lnc.,Profits, Cap.Gains ........ .
1 . 1 I ndividual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 . 2 Corporate .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 . 3 Other Unalloc. Taxes on Inc . . . . . . . . . . .
2 Social Security Contributions .. . . . . . . . . . 2.2 Employers . . . . . . . . . . . . . . . . . . . . . . . . ................. .. 2.4 Oth.Unalloc.Soc.Sec.Contrib . . . . . . . . . . .
3
4
4.1 4.2
4.3 4.4
4.5 4.6
5
5.1
5.2
6
6.1
7
v 8 9 1 0 1 2
VI 1 3 1 5
1 6
VII 1 8
1 8. 1
2
3
4
5 6
7
8
9-1 3 9
1 0
1 1 1 2
1 3 1 4
Taxes on Payroll & Work Force ......
Taxes on Property . . . . . . . . . . . . . . . . . . . . . .
Recur. Taxes on lmmov. Prop. Recurrent Taxes on Net Wealth .... . Estate, Inheritance & Gift Taxes .. .. Taxes-Financ.& Cap. Transact . . . . . . . . . Nonrecurrent Taxes on Prop . . . . . . . . . . .
Other Recur. Taxes on Prop . .. . . . . . . . .
Dom. Taxes on Goods & Serv . ..... ..
Gen. Sales, Turnover or V.A.T ... . . . . . Excises ... . . . . . . . . . . . . . . . . . . . . . . ....................... .
Taxes-lnterna1'1 Trade, Transac . . . . ..
Import Duties ........ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Other Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . .......... ..
Nontax Revenue .. . . . . . . . . . . . . . . . Entrepren. & Property Income .. . . . . ..
Adm.Fees,Chges,Nonind.Sales ...... .
Fines and Forfeits ........... .... . . . . . . . . ..... ..
Other Nontax Revenue .... . . . . . . . . . . . . . . . . .
Capital Revenue .................. . . .. . . ........ .
Sales of Fixed Capital Assets . . . . . . . . .
Sales of Land & lntang. Assets .... .. Cap.Transf.fr.Nongovt.Sources . . . . . . .
Grants . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
From Other Levels of Nat. Govt. . .. . Current . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( = C.I I ) ................ .
General Public Services . . . . . . . . . . ........ .. Defense .. . . . . . . . . . .. . ... . .................. . . . . . . . . . . . .
Public Order & Safety . . . . . . . . . . . . . . . . . . . . . . ..
Education ..... . . . . . . . . . . . ... .. . . . . . . . . . . . . . . . . . . . . . . . . .
Health Social Security & Welfare .. . . . . . . . . ..
Housing & Commun. Amenities .... . .
Recr.,Cultr.,Relig.Affrs . . . . . . . . . . . . . . . . . . . . . . .
Econ. Affairs & Services .................. . Fuel & Energy . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . ..
Agric.,Forestry,Fishing,Hunt. ... . . . . . . . .. Mining, Manufc., & Construct. . . . . . . . . .
Transportation & Communication .. .
Oth. Econ. Affairs & Serv . . . . . . . . . .
Other Expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . .
of which: Interest Payments . . . . . . ..
1989
78,450
15,274
12,751
2,523
2,599
2,587
12
3,237
4,441
351
2,106
227
1 ,758
44,140
34,151
2,488
8,710
7,882
49
13,823
6,700
3,121
143
3,859
721
467
254
2,091
2,091
2,091
105,933
4,41 1
4,031
13,141
23,139
21 ,619
1 ,379
3,077
25,372
4,336
10,933
812
7,341
1 ,951
9,766
9,644
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
II
Ill
1 . 1
1 96
Tot.Exp.& Lend-Repay( I I+ V) ........ ..
Total Expenditure (I I I + IV) .............. ..
Current Expenditure .................. .... .... . Expenditure on Goods & Serv . . .. . .. .
Wages and Salaries . . . . . . . . . . . . . . . . . . . . . . .
103,045
105,933
89,592
49,167
26,379
1990
91 ,927
20,947
18,268
2,678
3,299
3,292
7
4,071
5,306
407
2,402
235
2,240
23
48,170
37,083
2,346
9,744
9,181
391
14,873
7,505
4,128
168
3,072
812
578
234
226
226
226
1 1 7,531
5,720
4,625
14,626
27,407
24,317
807
3,183
24,271
916
12,233
865
7,966
2,291
12,576
1 1 ,370
1 16,790
1 1 7,531
103,830
57,796
31 , 166
1991
101 ,493
23,622
20,975
2,647
8,318
8,314
3
784
6,103
473
2,968
325
2,336
51 ,209
38,952
2,472
1 1 ,000
10,622
458
14,809
6,980
4,746
223
2,860
1 , 136
851
285
132,473
6,308
5,063
16,151
30,564
27,781
1 ,280
3,71 1
26,435
1 ,035
12,327
564
9,040
3,470
1 5, 179
12,962
134,780
132,473
1 16,449
64,663
35,507
1992 1993 1994 1995 1996 1997 1998
Millions of Kronur/ Year Ending December 3 1
104,103
24,61 9
21 ,364
3,255
9,726
9,724
2
120
6,233
461
3,128
277
2,367
52,716
39,947
2,452
10,205
9,738
484
16,859
8,000
5,556
251
3,052
1 ,323
1 ,083
240
575
575
575
133,466
6,199
5,279
16,126
30,807
29,458
1 ,510
3,428
26,594
914
12,192
544 9,092
3,852
14,065
12,875
135,349
133,466
1 1 9,372
65,429
35,728
104,529
24,641
21 ,373
3,268
9,913
9,913
1
48
6,343
496
3,424
291
2,132
56,849
40,497
5,949
6,267
5,972
468
16,889
7,985
5,530
231
3,143
867
679
188
525
525
525
135,537
6,522
5,494
16,063
31 ,090
31 ,704
1 ,395
3,880
24,629
875
9,627
568
1 1 ,347
2,213
14,761
13,678
139,655
135,537
122,403
68,031
37,452
109,903
27,617
24,326
3,291
10,445
10,445
32
6,300
80
3,455
407
2,359
63,066
40,919
10,571
1 ,940
1 ,720
503
18,630
8,398
6,615
235
3,382
876
596
280
599
599
599
142,756
7,337
6,129
16,769
32,262
32,175
1 ,360
4,241
25,428
1 ,007
8,364
644 1 1 ,235
4,178
17,056
14,795
1 51 ,980
142,756
127, 1 1 1
70,765
38,300
1 1 4,742
29,942
25,699
4,242
10,991
10,991
6,338
47
3,559
389
2,343
65,165
42,352
12,562
1 ,786
1 ,737
520
20,002
9,065
6,661
21 1
4,065
971
631
340
146,826
7,826
6,259
17,423
34,164
34,764
1 , 160
4,037
23,450
1 ,003
8,230
628
1 1 ,013
2,576
1 7,745
16,499
1 55,985
146,826
135,163
75,020
41 ,070
128,895
35,034
30,842
4,193
13,101
13,101
6,612
34
3,665
460
2,453
71 ,803
45,692
1 7,960
1 ,814
1 ,813
531
20,726
8,754
7,342
232
4,398
1 , 195
839
357
1 56,454
8,052
6,578
20,068
36,257
35,606
1 ,298
4,104
27,211
965
8,858
655
14,022
2,711
17,279
1 5,812
1 55,205
1 56,454
t141 ,917
t78,377
t42,692
t132,415
t32,745
t27,993
4,752
14,353
14,294
59
6,895
29
3,635
479
2,753
76,035
49,720
1 7,839
1 ,830
1 ,830
557
21,21 1
9,435
6,866
279
4,631
1,574
1 ,237
337
t1 52,990
8,846
6,875
t15,526
36,916
36,064
1 ,081
4,592
25,097
1 , 130
8,915
822
1 1 ,597
2,633
1 7,993
1 5,606
t153,337
t152,990
t141 ,904
78,204
42,151
151 ,347
39,864
30,950
6,711
2,204
16,324
1 5,795
529
7,409
3,804
523
2,644
438
85,502
53,946
20,827
2,1 76
2,176
72
22,31 1
9,996
7,904
482
3,929
1 ,849
1 ,422
87
340
170,517
10,223
8,639
17,158
43,130
37,146
1 ,625
6,993
29,706
1 ,793
1 1 ,538
1 ,692
1 1 ,407
3,277
1 5,897
12,412
1 62,054
1 70,517
1 54,347
91 ,293
49,642
Government Finance Statistics Yearbook 2002
Iceland 1 76
1989 1990 1991 1992 1993 1994 1995 1996 1997 1998
Millions of Kronur/ Year Ending December 31
1.2 Employer Contributions ..................... 1 ,451 1 ,714 1 ,953 1 ,965 2,054 2,1 1 7 2,270 t2,360 2,331 2,979 1.3 Other Purch.of Goods & Serv . . ....... 21 ,337 24,917 27,203 27,736 28,525 30,348 31 ,679 33,325 33,723 38,673 2 Interest Payments .............................. 9,644 1 1 ,370 12,962 1 2,875 13,678 14,795 16,499 15,812 1 5,606 12,412 3 Subsidies & Oth. Curr. Trans! . . ....... 30,781 34,664 38,824 41,068 40,693 41 ,552 43,644 t47,728 t48,093 50,642 3.1 Subsidies .............................................. 10,766 10,286 9,303 10,136 7,858 7,181 7,135 7,149 7,201 8,586 3.2 Transf.to Oth.Lev.Nat.Govt . . ............ 124 1 ,380 1 ,582 1 ,743 1,901 2,277 2,456 t5,434 t4,686 4,097 3.3-4 Transf.to Nonpft.lnst.& Houshld . . ... 19,738 22,681 27,540 28,833 30,562 31 ,689 33,606 34,691 35,643 37,415 3.5 Transfers Abroad ................................ 1 53 317 399 357 372 405 448 455 562 544
IV Capital Expenditure ................ ............ 16,341 13,701 1 6,024 14,094 13,135 15,645 1 1 ,663 1 4,537 1 1 ,087 16,170 4 Acquis. of Fixed Cap. Assets .......... 4,501 6,603 7,478 6,756 8,066 8,420 7,466 8,720 6,963 9,862 7 Capital Transfers ................................ 1 1 ,840 7,098 8,546 7,338 5,069 7,225 4,197 5,817 4,124 6,308 7.1 Domestic . . . . . . . . . ....... ............................... 1 1 ,840 7,098 8,546 7,338 5,069 7,225 4,197 5,817 4,124 6,308 7.1.1 To Other Levels of Nat. Govt ... . . . . . . . 1 ,940 1 ,676 1 ,855 1 ,802 1 ,716 1 ,633 1 ,441 1,61 5 1 ,708 1 ,786
v Lending minus Repayments ............ -2,888 -740 2,308 1 ,883 4,1 1 7 9,224 9,159 -1 ,248 347 �.462 8 Domestic ................................. .............. -2,921 -729 2,315 1 ,891 4,126 9,233 9,1 59 -1 ,248 347 �.462 8.1 To Other Levels of Nat. Govt .......... -1 ,049 -165 -317 -154 -260 �2 -502 -389 -326 -641 8.2 To Nonfin. Pub. Ent. .... ... . . . . . . .... . .... . . . . -1,871 202 1 ,875 1,737 3,942 502 -120 1 85 904 -4,652
8.3-4 To Financial lnst. & Other ................ -1 -765 757 308 444 9,393 9,781 -1 ,044 -231 -3,170
9 Abroad . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 -1 1 -7 � -9 -10
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing (1 1 + 11 1) . . . . ............... . . . . . . . . . . . . . 7,962 8,953 1 7,342 12,490 16,844 21 ,972 20,270 4,389 -1 ,863 -13,453
II Domestic Financing ........................... 2,912 6,281 9,633 2,1 1 8 13,866 10,493 5,185 -2,254 4,660 -3,102
From Other General Govt . . .............. -19 1 ,209 -130 -271 -148 -159 -205 -206 -201 -204
2 From Monetary Authorities ............... -2,841 -6,692 6,952 1 ,479 5,925 3,460 5,049 -7,279 -2,728 -1,790
3 From Deposit Money Banks ............ -388 3,361 -739 -923 908 -1,001 -484 -733 �1 -615
4 Other Domestic Financing .... . . . . . . . . . . . 6,161 8,403 3,549 1 ,833 7,181 8,192 825 5,965 8,430 -494
Ill Financing Abroad ............................... 5,050 2,672 7,709 10,371 2,979 1 1 ,479 15,085 6,643 -6,523 -10,351
8 Other Borrowing Abroad .................. . 5,050 2,672 7,709 10,371 2,979 1 1 ,479 15,085 6,643 -6,523 -10,351
Table E. Financing by Type of Debt Instrument Consolidated Central Government
Financing ( = D. I) ................................ 7,962 8,953 1 7,342 1 2,490 1 6,844 21 ,972 20,270 4,389 -1 ,863 -13,453
II Domestic Financing ( = D.I I) . . . . . . . . . . . . . 2,912 6,281 9,633 2,1 18 13,866 10,493 5,185 -2,254 4,660 -3,102
1 Long-term Bonds ................................ 1 ,654 6,961 2,423 2,826 5,529 5,008 1 ,946 2,563 6,609 -5,348
2 Short-term Bonds and Bills .. . . . . . . . . . . . . 5,167 2,251 1 ,367 5,360 2,618 -3,005 1 ,763 -595 -3,515 2,913
3 Long-term Loans n.e.c . . . . . . . . . . . . . . . . . . . . . . -1 ,850 1 ,877 -514 -2,914 2,441 1 ,620 -1,685 2,278 1 , 154 -17,401
4 Short-term Loans & Adv. n.e.c . ...... 228 -19 -325 1 1 5 -30 405 -133 185 -375 -25
6 Changes in Cash, Deposits, etc . .... -2,287 -4,789 6,682 -3,269 3,308 6,465 3,294 -6,684 787 16,760
Ill Financing Abroad ( = D.II I) ............... 5,050 2,672 7,709 10,371 2,979 1 1 ,479 15,085 6,643 -6,523 -10,351
9 Long-term Loans n.e.c . . . . . . .. . . . . . .. . . . . . . . 5,050 2,672 7,709 10,37t 2,979 1 1 ,479 15,085 6,643 -6,523 -10,351
Table F. Outstanding Debt Consolidated Central Government
(at End of Fiscal Year)
Total Debt ( 1 1+ 111) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 97,183 1 12,784 127,656 153,412 181 ,030 197,106 213,575 225,677 226, 1 1 1 219,722
II Domestic Debt .. . . . . . . . . . . . . . ..................... 38,671 53,005 59,703 66,139 78,725 83,473 86,314 93,459 99,483 102,405
Ill Foreign Debt ........................................ 58,512 59,779 67,953 87,273 102,305 1 13,633 1 27,261 132,218 126,628 1 1 7,318
Table L. Local Governments
A. Revenue and Grants I Total Revenue & Grants(II +VII) .... 28,969 32,094 36,1 79 37,785 37,858 39,424 42,370 t49,168 57,237 64,740
II Total Revenue ( I l l+ VI) ..................... 26,905 29,038 32,742 34,240 34,126 35,160 38,233 41 ,975 t50,763 58,857
Ill Current Revenue (IV+ V) ................. 26,864 28,989 32,641 34,138 33,978 35,100 38,195 41 ,946 t50,712 58,809
IV Tax Revenue ( 1 -7 ) . . . .. .. . . . . . . . . . .. .. . . . . . .. . . 21 ,576 23,289 26,294 27,337 26,725 27,100 29,427 31 ,744 t40,458 47,241
Tax on Inc., Profits,Cap.Gains ......... 12,088 13,699 14,952 15,767 19,820 19,912 21 , 170 23,082 t31 ,670 36,882
1.1 Individual ........... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12,088 13,699 14,952 1 5,767 19,820 19,912 21 , 170 23,Q82 t31 ,670 36,882
4 Taxes on Property .............................. 3,087 3,724 4,260 4,363 4,700 5,467 5,673 5,727 5,767 6,150
5 Dom. Taxes on Goods & Serv . . ...... 1 ,275
3,6,7 Other Taxes . . . . . . . . . . ................ ............... 5,126 5,866 7,082 7,207 2,205 1,721 2,584 2,935 3,021 4,209
2002 Government Finance Statistics Yearbook 1 97
Iceland 1 76
1989 1 990 1991
v Nontax Revenue (8-12) ... . . . . . . . . . ... . . . . . 5,288 5,700 6,347 9,10 Fees, Sales, Fines ................. ............ 3,285 3,746 4,078 1 2 Other Nontax Revenue ............ . ........ 2,003 1 ,954 2,269 VI Capital Revenue .. . . . . . . ......................... 41 49 101 VII Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . .......... 2,064 3,056 3,437 18 From Other Levels of Nat. Gov1 . .... 2,064 3,056 3,437
B. Expenditure by Function Total Expenditure ( =C.II) ........ . .. . . . . . . 30,747 31 ,898 36,793
1 General Public Services .......... .......... 1,695 2,170 2,596 3 Public Order and Safety ... .. ............... 375 390 559 4 Education .................. . . . . . . . . .................... 3,432 4,237 5,186 5 Health ................. . . . . . . . . . . ....................... . . 2,913 525 232 6 Social Security & Welfare . . . . . . . . ......... 4,136 4,798 5,626 7 Housing & Commun. Amenities ...... 1 ,836 1 ,895 2,024 8 Recr., Cultr., Relig. Affrs . . . . . . . . . . . . . . . . . . . 4,085 4,536 5,133 10 Agricult.,Forestry,Fish.,Hunt. ............ -57 173 1 29 1 1 Mining, Manufc., & Construct. ......... 320 288 41 1 12 Transport. & Communication ........... 3,661 4,021 4,962 1 3 Oth. Econ. Affairs & Serv . ................ 1 16 143 558 1 4 Other Expenditures ................... . . . . . . . . . 8,235 8,721 9,380
C. Expenditure and Lending minus Repayments by Economic Type Tot.Exp.& Lend-Repay.( l l + V) ......... 30,903 33,390 36,949
II Total Expenditure (I I I + IV) . . . . . . . . . . . . . . . . 30,747 31 ,898 36,793 Ill Current Expenditure ( 1 -3) . . . . . . . . . . . . . . . . . 21,614 22,400 25,499
Expenditure on Goods & Serv . . ...... 1 6,348 1 8,350 21 , 1 1 4 1 .1-2 Wages & Sal.& Emplr.Contrib . . . . . . . . . 7,337 8,526 9,949 1.3 Other Purch.of Goods & Serv . . ....... 9,011 9,824 1 1 ,165 2 Interest Payments .............................. 1 ,522 1 ,533 1 ,755 3 Subsidies & Other Curr. Trans! .... . . . 3,744 2,517 2,630 3.2 Trans!. to Oth.Lev.Nat.Gov1 ............. 2,089 226 IV Capital Expenditure (4-7) ................. 9,133 9,498 1 1 ,294 4,5,6 Stocks, Land, Cap. Assets ............... 8,186 8,040 9,1 28 7 Capital Transfers ....... .. . . . . . . . . . . . . . . ... . . . . . . 947 1 ,458 2,166 v Lending minus Repayments ......... ... 156 1 ,492 1 56
5.1 1 DEFICIT /SURPLUS (A. I-C. I) ........... -1 ,934 -1 ,296 -770
E. Financing by Type of Debt Instrument Financing ( = D.l) ................................ 1 ,934 1 ,296 770
I I Domestic Financing ( = D.I I) . . . . . . . . . . . . . 1 ,802 1,337 300 3,4,5 Other Domestic Liabilities ................ 2,102 1 ,645 615 6 Changes in Cash, Deposits, etc . . . . . -300 -308 -31 5 I l l Financing Abroad ( = D.I I I) ............... 132 -42 470
F. Outstanding Debt (at End of A'scal Year) Total Debt ( 1 1 + 1 1 1 ) .................... . . . . . . . . . . 1 3,401 1 5,850 1 7,489
I I Domestic Debt .................................... 13,164 1 5,649 16,871 I l l Foreign Debt ........................................ 238 201 618
1 98
1992 1993 1994 1995 1996 1997 1998
Millions of Kronur/ Year Ending December 3 1
6,801 7,253
4,399 4,999
2,402 2,254 102 148
3,545 3,732
3,545 3,732
39,498 42,599 2,617 1 ,955
1 ,212 567
5,938 6,088
218 430
6,265 7,135
2,414 2,833 5,769 7,149
137 325
559 464
4,618 4,668 289 610
9,462 10,375
40,007 41 ,486 39,498 42,599 28,363 30,997 23,438 25,688 10,783 1 1 ,696 1 2,655 1 3,992
1,633 1 ,703 3,292 3,606
601 500 1 1 ,135 1 1 ,602
9,582 9,721 1 ,553 1 ,881
509 -1,1 1 3
-2,222 -3,628
2,222 3,629 81 2,358
292 2,176 -21 1 182
2,141 1 ,271
20,441 25,163 1 7,541 20,679
2,900 4,484
8,000 8,768 10,202 10,254 1 1 ,568 5,795 5,967 6,914 7,236 8,537 2,205 2,801 3,288 3,018 3,031
61 38 29 51 48 4,263 4,137 t7.194 t6,474 5,883 4,263 4,137 t7.194 t6.474 5,883
46,254 43,816 t49,594 60,225 68,992 2,151 2, 1 1 8 2,291 2,684 2,898
608 611 639 683 800 6,474 6,965 t1 1 ,107 1 6,499 1 9,423
424 311 266 555 612 7,629 7,697 8,277 9,1 70 10,690 3,324 3,195 3,028 3,492 3,648 7,1 16 6,428 6,565 7,637 8,521
270 144 151 109 141 693 541 723 725 838
4,852 4,352 4,777 5,746 6,293 1 ,632 978 659 454 713
1 1 .0S3 10,477 1 1 , 1 1 1 1 2,472 14,416
45,541 46,054 t49,042 59,765 70,150 46,254 43,816 t49,594 60,225 68,992 34,652 35,120 t41 ,227 48,700 54,557 28,569 29,295 t34,757 42,042 47,276 1 3,026 13,765 t17,860 24,861 28,260 1 5,543 1 5,530 1 6,897 17,181 19,016
2,010 2,174 2,101 2,199 2,372 4,074 3,650 4,369 4,459 4,909
599 1 1 ,602 8,696 8,367 1 1 ,525 14,436 9,357 6,398 6,930 9,486 1 2,424 2,244 2,298 1 ,438 2,038 2,01 1 -713 2,238 -552 -460 1 ,158
-Q,1 1 7 -3,684 t126 -2,528 -5,410
6,1 1 7 3,684 -127 2,528 5,410 5,609 4,239 240 -747 1 ,097 5,974 3,906 169 -1 ,203 761 -365 333 71 456 336
508 -555 -367 3,274 4,314
31 ,804 35,566 35,699 38,388 43,309 26,833 31 ,097 31 ,558 30,814 33,311
4,971 4,469 4,141 7,574 9,998
Government Finance Statistics Yearbook 2002
Summary Table Consolidated Central Government
Total Revenue and Grants (A. I) .... .
2 Total Revenue (A. II) .............. . . ......... .
3 Current Revenue (A. I l l) .... . . . . ............ .
3.1 Tax (A.IV) ......... .. . ... . . .. . ........................ . 3.2 Nontax (A.V) . . . . . . ........ . . . . .. . . . . . . . . .. . . . . . . . . . . 4 Capital Revenue (A. VI) .................... .
5 Grants (A. VII) ............. .... . . . ...... . . ......... . 5.1 Curr.(A 1 7 . 1 +A1 8 . 1 +A19. 1 ) .. . . . . . . . . .
5.2 Cap.(A1 7.2 +A1 8.2+A1 9.2) . . . . . . . . . . . .
6 Total Exp.& Lend-Repay(C.I) ... . . . . .. . 7 Total Expenditure (C.II) . . . . . . . . . . . . . . . . . . . . . 8 Current Expenditure (C.II I) .. . . .......... .
9 Capital Expenditure (C.IV) . . . . ........... .
10 Lending minus Repay (C.V) .. . . . . . . . . . . .
1 1 Overall Deficit/Surplus ( 1 -6) ........... .
12 Financing (D. I or E . l ) ( =-1 1 ) . . . . . . . . . . .
1 3 Abroad (D.III o r E . I l l) . . . . . . . . . . . . . . . . . . . . . . . . . 1 4 Domestic (D.II or E. l l ) . . . . . . . . . .. .. . . . . . . . . . . .
Memorandum Item:
1 5 Govt Debt End Period (F.I) ............ .
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants(II +VII) ... .
II Total Revenue (I I I + VI ) .................... .
Ill Current Revenue (IV+ V) .... . . . . . . . . . . . . .
IV Tax Revenue ...................... . . . . . . . . ... . . . . . . 1 Tax on lnc.,Profits, Cap.Gains .. . . . . . . .
1 .1 Individual. ............................................. . 1.2 Corporate ................. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.3 Other Unalloc. Taxes on Inc . . . . . . . . . . .
2 Social Security Contributions .......... .
3 Taxes on Payroll & Work Force ..... .
4 Taxes on Property ... . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.2 Recurrent Taxes on Net Wealth .... .
4.3 Estate, Inheritance & Gift Taxes ... .
4.4 Taxes-Financ.& Cap.Transact. . . . . . .. .
5 Dom. Taxes on Goods & Serv . . . . . . . . 5.1 Gen. Sales, Turnover or V.A.T . . . . . . . .
5.2 Excises . . . . . . . . . . ....................................... .
6 Taxes-lnternat'l Trade, Transac ..... .
6.1 Import Duties . . . . . . . . . . . . .......................... . 6.2 Export Duties ...... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7 Other Taxes .. . . . . . . . . . . . . . . . . . . . . . . ................ .
V Nontax Revenue ................................ . 8 Entrepren. & Property Income ....... .
9 Adm.Fees,Chges,Nonind.Sales ...... . 1 1 Contr.to Gov.Emp.Pens.& Welf.Fd.
VI Capital Revenue ... . . . . . . . . . . . . . . .............. . . 1 3 Sales o f Fixed Capital Assets ........ . 1 4 Sales of Stocks ... . . . . . . . . . . . . . . . . . . . ............ . 1 5 Sales of Land & lntang. Assets ..... .
VII Grants . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . .
17 From Abroad ..................... . .. . . . .. . ......... .
1 7.2 Capital ................................ . . . . . . . . . . . . . . . . . . .
1992
1 ,013.8
1 ,004.6
975.7
746.4
229.4
28.8
9.2
9.2
1 ,412.8
1 ,189.3
1 ,059.8
129.6
223.5
-399.1
399.1
53.2
345.9
3,781.7
1 ,013.8
1 ,004.6
975.7
746.4
175.0
78.9
89.0
7.2
5.4
4.7
.1
.6
326.7
10.3
31 1 .6
237.8
232.7
1 .9
1 .5
229.4
188.6
40.4
.4
28.8
2.8
6.4
19.6
9.2
9.2
9.2
2002 Government Finance Statistics Yearbook
1993
1 ,021.7
1 ,0 1 1 .7
1 ,005.3
747.7
257.6
6.5
9.9
9.9
1 ,626.9
1 ,363.7
1 ,208.6
155.1
263.2
�05.3
605.3
50.7
554.5
4,534.1
1 ,021.7
1 ,01 1 .7
1 ,005.3
747.7
199.0
91.2
100.6
7.3
1 .7
1 .5
. 1
.1
322.8
8.4
309.6
221.9
219.1
1 .2
2.3
257.6
221.5
35.6
.5
6.5
6.3
9.9
9.9
9.9
1 994
1 ,293.6
1 ,283.2
1 ,222.0
922.9
299.1
61.2
10.4
10.4
1 ,861.1
1 ,540.6
1 ,360.9
179.8
320.5
-567.5
567.5
35.8
531.7
5,096.2
1 ,293.6
1 ,283.2
1 ,222.0
922.9
266.5
120.3
138.2
8.0
1 .4
1 .0
.2
.1
385.3
1 .4
374.0
267.9
262.0
1 .4
2.0
299.1
257.5
41 .1
.4
61 .2
5.1
56.1
10.4
10.4
10.4
1995 1996 1997 1998
Billions of Rupees/ Year Beginning April 1
1 ,500.2
1 ,488.8
1 ,466.5
1 , 1 12.4
354.1
22.4
1 1 .4
1 1 .4
2,098.7
1 ,763.1
1 ,564.8
1 98.3
335.6
-598.5
598.5
3.2
595.3
5,725.5
1 ,500.2
1 ,488.8
1 ,466.5
1 , 1 12.4
332.6
1 56.0
164.9
1 1 .7
1 .0
.7
.1
.2
418.9
1 .6
402.4
357.6
351.5
1 .6
2.3
354.1
298.6
55.0
.5
22.4
. 1
8.3
14.0
1 1 .4
1 1 .4
1 1 .4
1 ,729.0
1 ,717.1
1 ,707.0
1 ,287.6
419.4
10.1
1 1 .9
1 1 .9
2,397.8
2,010.6
1 ,801.1
209.5
387.2
�68.8
668.8
29.9
638.9
6,377.6
1 ,729.0
1 ,717.1
1 ,707.0
1 ,287.6
385.1
182.3
185.7
17.1
1 .1
.8
.1
.2
470.0
2.0
450.9
428.5
426.4
1 .6
2.9
419.4
364.3
54.6
.5
10.1
5.6
4.6
1 1 .9
1 1 .9
1 1 .9
1 ,874.6
1 ,864.5
1 ,848.2
1 ,392.2
456.0
16.3
10.2
10.2
2,616.5
2,305.8
2,082.2
223.7
310.7
-741 .9
741.9
10.9
731.0
7,782.9
1 ,874.6
1 ,864.5
1 ,848.2
1 ,392.2
383.2
17 1 .0
200.2
12.1
1 .4
1 . 1
.1
.2
507.3
1 .9
480.6
401.9
398.5
2.6
98.3
456.0
387.5
67.7
.8
16.3
7.1
9.1
10.2
10.2
10.2
2,025.2
2,015.3
1 ,947.8
1 ,437.9
509.9
67.5
9.9
9.9
2,942.4
2,610.5
2,366.8
243.8
331.9
-917.2
917.2
19.2
898.0
8,918.1
2,025.2
2,015.3
1 ,947.8
1 ,437.9
460.3
202.4
245.3
12.6
1 .8
1 .6
.2
565.1
1 .9
533.4
406.7
402.3
2.8
4.0
509.9
446.4
62.2
1 .4
67.5
.3
8.5
58.7
9.9
9.9
9.9
1999
2,360.7
2,349.7
2,326.9
1 ,717.5
609.4
22.8
1 1 .1
1 1 .1
3,422.2
3,013.1
2,738.6
274.5
409.1
-1,061.5
1 ,061.5
1 1 .8
1 ,049.7
10,210.3
2,360.7
2,349.7
2,326.9
1 ,717.5
575.6
256.6
306.9
12.1
1 .5
1 .3
.2
653.5
2.2
620.0
484.2
481 . 1
3.1
2.7
609.4
521.3
86.7
1 .5
22.8
.3
5.3
1 7.2
1 1 .1
1 1 . 1
1 1 .1
2000p
2,704.2
2,696.9
2,667.0
1 ,983.2
683.8
29.9
7.3
7.3
3,791 .3
3,486.8
3,21 1 .4
275.3
304.5
-1 ,087.1
1 ,087.1
5.7
1 ,081.4
1 1 ,636.4
2,704.2
2,696.9
2,667.0
1 ,983.2
739.9
352.7
387.2
1 .7
1 .5
.2
740.5
2.1
707.8
497.8
496.4
1 .4
3.3
683.8
589.1
91 .5
3.2
29.9
.3
4.6
25.0
7.3
7.3
7.3
India 534
20011
3,100.7
3,093.7
2,968.3
2,266.5
701.8
125.4
7.0
7.0
4,179.9
3,953.1
3,600.1
353.0
226.8
-1 ,079.2
1 ,079.2
18.7
1 ,060.6
13,159.5
3,100.7
3,093.7
2,968.3
2,266.5
848.0
406.0
442.0
1 .7
1 .5
.2
865.3
2.2
818.2
548.2
546.6
1 .6
3.3
701.8
653.8
42.8
5.2
125.4
.3
5.2
120.0
7.0
7.0
7.0
1 99
India 534
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( = C.II) ................ . Gen. Pub. Serv. incl. Pub. Order ... .
2 Defense .......... . . ................................... . 3 Public Order and Safety ................... .
4 Education ............................................. . 5 Health ................................................... . 6 Social Security & Welfare ................ . 7 Housing & Commun. Amenities ..... . 8 Recr.,Cultr.,Relig.Affrs . . ......... . . . ........ .
9-13 Econ. Affairs & Services .................. . 9 Fuel & Energy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • . . . . .
1 0 Agric.,Forestry,Fishing,Hunt. ........... .
1 1 Mining, Manufc., & Construct. ........ . 1 2 Transportation & Communication . . . 13 Oth. Econ. Affairs & Serv . ............... . 1 4 Other Expenditures ........................... .
of which: Interest Payments ....... .
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay(II +V) ... . . . . . . .
I I Total Expenditure (I l l+ IV) ............... .
I l l Current Expenditure ............... ........... .
1 Expenditure on Goods & Serv . ...... . 1.1 Wages and Salaries .......................... .
1 .3 Other Purch.of Goods & Serv . ....... . 2 Interest Payments ............................. .
3 Subsidies & Oth. Curr. Trans! . ....... .
3.2 Transf.to Oth.Lev.Nat.Govt . ............ .
IV Capital Expenditure ............... . .. ......... . 4 Acquis. of Fixed Cap. Assets ......... . 5 Purchases of Stocks ......................... . 7 Capital Transfers .............................. .. 7.1 Domestic .............................................. . 7.1.1 To Other Levels of Nat. Govt ......... . 7.2 Abroad .................. ............. ................... .
V Lending minus Repayments ........... .
8 Domestic .............................................. .
8.1 To Other Levels of Nat. Govt ......... . 9 Abroad .................................................. .
I I
I l l 6 7
II
2 3 4
200
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing (1 1 + 111) ............................... .
Domestic Financing .......................... .
Financing Abroad .............................. . From Internal'! Develop. Instil. .. ..... . From Foreign Governments ............ .
Table E. Financing by Type of Debt Instrument Consolidated Central Government
Financing ( = D.l) ............................... .
Domestic Financing ( = D.I I) ............ . Long-term Bonds .. . . . . . . . ...................... . Short-term Bonds and Bills ............. . Long-term Loans n.e.c . . ................... . Short-term Loans & Adv. n.e.c . ..... .
1992
1 , 1 89.3
81.0
1 74.0
25.3
20.1
70.0
229.6
97.8
33.6
21.2
76.9
589.4
290.6
1,41 2.8
1 ,189.3
1 ,059.8
268.7
1 26.2
1 42.4
290.6
500.6
306.2
1 29.6
31.3
7.4
90.9
89.7
82.1
1.2
223.5
220.8
160.9
2.7
399.1
345.9
53.2
35.9
17.3
399.1
345.9
36.8
1 1 7.7
47.9
1 993
1 ,363.7
88.9
216.1
24.8
23.2
89.9
254.8
76.2
28.5
24.2
1 26.0
666.2
344.9
1 ,626.9
1 ,363.7
1 ,208.6
318.1
1 33.6
164.6
344.9
545.6
339.8
155.1
32.3
4.7
1 1 8.1
1 1 6.8
1 1 0.6
1 .4
263.2
262.8
101 .7
.5
605.3
554.5
50.7
25.2
25.5
605.3
554.5
289.3
1 1 9.8
-3.9
1994
1 ,540.6
1 35.8
228.9
29.9
25.5
1 05.6
256.4
64.0
30.2
24.1
1 1 8.1
758.6
414.6
1 ,861 .1
1 ,540.6
1 ,360.9
348.8
145.0
203.8
414.6
597.5
364.8
1 79.8
36.7
3.3
139.7
139.7
1 34.6
320.5
320.2
143.1
.3
567.5
531.7
35.8
19.7
16.1
567.5
531.7
203.3
-2.7
1995 1996 1 997 1998 1999 2000p 20011
Billions of Rupees/ Year Beginning April 1
1 ,763.1
121 .6
265.3
37.9
27.6
124.2
281.1
92.7
34.8
24.6
1 28.8
905.5
471.3
2,098.7
1 ,763.1
1 ,564.8
418.8
1 70.4
248.5
471.3
674.7
423.3
1 98.3
40.2
5.5
1 52.6
1 52.6
1 46.7
335.6
334.7
1 48.4
.8
598.5
595.3
3.2
9.3
-6.1
598.5
595.3
340.0
1 1 4.6
2,010.6
1 39.0
294.1
42.0
27.6
122.9
322.3
102.6
44.3
25.2
1 50.2
1 ,062.7
552.7
2,397.8
2,010.6
1 ,801 .1
442.4
195.5
246.9
552.7
806.0
488.2
209.5
40.6
6.0
162.9
160.7
1 54.4
2.2
387.2
386.7
175.7
.5
668.8
638.9
29.9
18.7
1 1 .2
668.8
638.9
1 90.9
127.3
2,305.8
1 59.6
349.8
52.1
34.2
135.1
351.8
127.1
37.6
39.5
147.7
1 ,223.3
612.2
2,616.5
2,305.8
2,082.2
530.9
265.5
265.4
612.2
939.1
564.6
223.7
44.4
5.7
1 73.6
170.2
1 6 1 .1
3.4
310.7
309.2
76.7
1 .5
741.9
731.0
10.9
9.6
1 .3
741.9
731.0
325.0
652.0
20.0
2,610.5
192.2
396.6
72.3
38.7
149.7
418.2
1 49.8
48.0
45.0
1 75.4
1 ,342.9
732.3
2,942.4
2,610.5
2,366.8
599.2
293.9
305.3
732.3
1 ,035.3
540.6
243.8
5 1 .5
5.6
186.7
186.7
1 58.8
331.9
329.7
76.2
2.2
917.2
898.0
19.2
8.7
1 0.5
917.2
898.0
689.9
-9.5
10.4
3,013.1
195.9
467.9
77.1
53.5
1 56.2
492.6
1 74.0
67.2
60.0
191 .4
1 ,570.0
868.8
3,422.2
3,013.1
2,738.6
688.3
321.6
366.7
868.8
1 ,1 8 1 .6
609.5
274.5
65.8
3.9
204.8
204.8
1 76.8
409.1
406.8
1 1 7.8
2.3
1 ,061.5
1 ,049.7
1 1 .8
6.6
5.2
1 ,061.5
1 ,049.7
702.8
-1 26.2
-20.6
3,486.8
227.6
541.7
87.1
57.7
167.4
488.6
1 90.8
66.0
48.4
1 83.3
1 ,91 6.8
987.4
3,791.3
3,486.8
3,211.4
793.3
357.5
435.8
987.4
1 ,430.8
806.7
275.3
58.0
4.2
21 3.2
213.2
186.0
304.5
300.7
79.5
3.8
1 ,087.1
1 ,081.4
5.7
9.4
-3.7
1 ,087.1
1 ,081.4
759.5
20.0
3,953.1
242.3
616.8
87.9
71.0
1 75.9
575.6
1 99.0
68.3
50.9
257.3
2,183.6
1 ,101.2
4,179.9
3,953.1
3,600. 1
879.8
372.7
507.2
1 ,101 .2
1 ,619.1
947.6
353.0
129.7
5.4
21 7.8
21 7.8
188.8
226.8
223.2
88.9
3.7
1 ,079.2
1 ,060.6
18.7
27.1
-6.4
1 ,079.2
1 ,060.6
728.5
45.0
Government Finance Statistics Yearbook 2002
5 6
Ill
II Ill
I II Ill IV 4 5 3,6,7 v 8 9,10 VI VII 1 8
1 2 4 5 6 7 8 9 1 0 1 1 12 13 14
I II Ill
1.1·2 1 .3 2 3 3.2 IV 4,5,6 7 7.1.1 v
S.1 1
I I I Ill
Other Domestic Liabilities .............. .. Changes in Cash, Deposits, etc . . .. .
Financing Abroad ( = D.III) .............. .
Table F. Outstanding Debt Consolidated Central Government
(at End of Fiscal Year)
Total Debt (1 1 + 11 1 ) ............................. .
Domestic Debt ............ ...................... .. Foreign Debt ....................................... .
Table St. State, Region or Province Govts.
A. Revenue & Grants Total Revenue & Grants(I I+VII) ... . Total Revenue ( I l l + VI) ................... . Current Revenue (IV+ V) ................ . Tax Revenue ( 1 ·7) . ....................... .... . Taxes on Property .. . . . . ....................... . Dom. Taxes on Goods & Serv . ...... . Other Taxes ....................................... .. Nontax Revenue (8·1 2 ) ................... . Entrepren. & Property Income ....... . Fees, Sales, Fines ............................ . Capital Revenue ............................... .. Grants . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . .
From Other Levels of Nat. Govt . ... .
B. Expenditure by Function Total Expenditure ( = C.II) ................ . General Public Services ................... . Defense ............................................... . Education ...................................... ... . . . . . Health ................................................... . Social Security and Welfare ........... .
Housing & Commun. Amenities ..... . Recr., Cultr., Relig. Affrs . . ................ . Fuel and Energy ................................ . Agricult.,Forestry,Fish.,Hunt. ........... . Mining, Manufc., & Construct. ........ . Transport. & Communication .......... . Other Econ. Affairs & Serv . ............ . Other Expenditures ........................... .
C. Expenditure and Lending minus Repayments by Economic Type Tot.Exp.& Lend-Repay.(ll + V) ........ . Total Expenditure (III + IV) ............... .
Current Expenditure ( 1 ·3) ........ . . . . . . . . . Expenditure on Goods & Serv . ...... . Wages & Sal.& Emplr.Contrib . . ...... . Other Purch.of Goods & Serv . . ...... . Interest Payments ............................. . Subsidies & Other Curr. Trans! . . .... . Transf.to Oth.Lev.Nat.Govt . .... . . . . . . . . . Capital Expenditure (4·7) ................ . Stocks, Land, Fixed Cap. Assets .. .
Capital Transfers .............................. .. To Other Levels of Nat. Govt ......... . Lending minus Repayments ........... .
DEFICIT /SURPLUS (A. I-C. I) .......... .
D. Financing by Type of Debt Holder Financing (1 1 + 111) .............................. .. Domestic Financing ( 1 -4 ) .... ............ . Financing Abroad .............................. .
1992
138.1 5.4
53.2
3,781.7
3,359.0 422.7
858.5 473.4 472.7 385.4
5.1 343.9
36.3 87.3 54.0 33.3
.7 385.1 385.1
986.8 163.3
3.1 230.3
50.8 52.8 65.8
6.5 56.1
148.7 1 5.6 54.7
21.3 1 1 7.9
1 ,056.1 986.8 810.3 386.8 294.0
92.9 1 1 2.5 31 1 .0
75.2 1 76.5 137.0 39.5 14.2 69.3
-197.6
197.6 197.6
2002 Government Finance Statistics Yearbook
1993
1 59.6 -10.2
50.7
4,534.1
4,060.7 473.5
998.1 563.3 562.8 460.5
6.1 412.1
42.4 1 02.3
53.2 49.0
.5 434.8 434.8
1 , 121 .3 191 .0
3.6 259.5
58.0 60.8 77.1
7.7 66.0
161.5 1 7.1 63.3 1 9.5
136.3
1 ,1 73.9 1 ,121 .3
919.6 443.8 337.9 105.9 129.7 346.2
84.5 201.7 1 53.2 48.4 18.4 52.6
-175.8
1 75.8 1 75.8
1994
318.8 12.3
35.8
5,096.2
4,586.9 509.3
1 , 165.8 704.3 703.7 551.3
9.9 484.0
57.3 152.5 59.0 93.5
.6 461.5 461 .5
1 ,335.3 255.3
4.0 300.1
64.3 73.7 82.8
9.2 72.8
182.5 19.3 74.5 20.3
1 76.6
1 ,383.4 1 ,335.3 1 ,100.1
505.2 378.6 126.6 167.8 427.2
92.2 235.2 183.0
52.2 25.4 48.1
-217.6
21 7.6 21 7.6
1995 1996 1997 1998
Billions of Rupees/ Year Beginning April 1
1 57.2 -16.6
3.2
5,725.5
5,213.0 512.5
1 ,285.6 775.5 774.4 628.6
12.1 548.9
67.7 145.8 55.8 90.0
1 . 1 510.2 510.2
1 ,493.3 274.7
4.1 343.1
73.9 88.5 90.5 10.0 76.4
203.3 21.7 82.8 24.6
199.7
1 ,542.0 1 ,493.3 1 ,247.4
587.4 445.8 141 .6 1 88.6 471.5 108.4 245.9 187.6 58.3 28.9 48.6
-256.3
256.3 256.3
316.1 4.6
29.9
6,377.6
5,835.2 542.4
1 ,440.0 855.5 854.2 704.5
10.0 622.3
72.2 149.7 71.5 78.2
1 .3 584.5 584.5
1 ,71 1 .8
296.7
4.5 398.0
86.3 94.1 97.6 1 1 .7
132.1 221.8
23.7 89.3 23.8
232.4
1 ,749.3 1 ,71 1 .8 1 ,453.5
666.6 515.5 151.1 220.0 566.9 128.5 258.3 193.0 65.3 31.5 37.5
-309.3
309.3 309.3
-256.9 -9.1
10.9
7,782.9
7,229.6 553.3
1 ,607.4 915.1 913.8 766.8
9.5 675.7
81.6 147.0 54.1 92.9
1 .3 692.3 692.3
1 ,923.7 342.4
4.8 447.6 100.6 106.6 123.2
13.9 1 1 6.9 248.8
23.5 94.2 29.0
272.5
2,020.8 1 ,923.7 1 ,626.0
767.8 606.6 161 .2 263.1 595.1 1 63.0 297.7 229.8
67.8 29.7 97.1
-413.4
413.4 41 3.4
209.6 -2.4
19.2
8,918.1
8,345.5 572.5
1 ,663.1 1 ,021.2 1 ,019.6
863.1 9.1
760.4 93.7
1 56.5 62.9 93.6
1 .7 641.9 641.9
2,273.9 391.2
5.3 563.7 123.7 1 1 5.9 145.8
17.6 120.4 271.5
26.7 121 .1 34.9
336.3
2,396.2 2,273.9 1 ,923.3
948.5 762.7 185.8 325.1 649.8 190.1 350.6 264.0
86.6 39.9
122.2
-733.0
733.0 733.0
1999
485.1 8.6
1 1 .8
1 0,210.3
9,625.9 584.4
1 ,947.8 1 , 188.3 1 , 185.6 1 ,024.1
8.6 921.5
94.0 161 .5 59.4
102.1 2.8
759.4 759.4
2,675.8 448.2
7.1 653.0 147.3 129.8 164.9 21.3
145.2 309.9
26.8 1 58.1 51.7
412.7
2,843.0 2,675.8 2,248.7 1 , 1 16.2
912.4 203.8 401.8 730.8 209.9 427.1 328.7
98.4 51.8
167.2
-895.3
895.3 895.3
2000p
275.8 26.1
5.7
1 1 ,636.4
1 1 ,052.1 584.3
India 534
20011
287.0
18.7
13,159.5
12,563.6 595.9
201
Indonesia 536
1991 1992 1993 1994 1995 1 996 1997 1998 1999 2001p
Billions of Rupiah/ Year Beginning April 1
Summary Table Consolidated Central Government
Total Revenue and Grants (A. I) ..... 42,415 50,645 56,318 69,469 80,427 90,298 1 1 3,882 157,41 1 198,673 307,927
2 Total Revenue (A. I I ) . . . . . . . . . . . . . . . . . . . . . . . . . . 42,415 50,645 56,318 69,402 80,426 90,298 1 1 3,882 157,412 t198,673 307,876
3 Current Revenue (A.II I) .......... ..... . ..... 42,415 50,645 56,318 69,394 80,41 1 90,289 1 1 3,850 1 57,381 t198,61 1 t307,841
3.1 Tax (A.IV) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39,098 44,500 47,344 62,338 72,827 78,241 103,782 147,600 t183,281 t196,720
3.2 Nontax (A.V) ....................................... . 3,317 6,145 8,974 7,056 7,584 12,048 10,068 9,781 1 5,330 t1 1 1 ,121
4 Capital Revenue (A. VI) ..................... 8 1 5 9 32 31 62 35
5 Grants (A. VII) . . . . . . . . .............................. 67 52
5.1 Curr.(A1 7. 1 + A 1 8. 1 + A 1 9. 1 ) ........... 5.2 Cap.(A 1 7.2+A1 8 .2+A1 9.2) ............ 67
6 Total Exp.& Lend-Repay(C.I ) .......... 41 ,433 51 ,741 54,300 65,888 70,342 84, 1 1 8 1 1 8,093 185,603 21 1,318 325,268
7 Total Expenditure (C.II) . . . . . . . . . . . . . . . . . . . . . 41,319 52,200 54,983 61 ,866 66,723 77,964 1 1 2,893 1 74,097 225,874 359,038
8 Current Expenditure (C.I I I ) . . . . . . . . . . . . . . . 21 ,607 24,475 27,976 31,722 36,037 46,150 78,297 1 14,412 1 70,684
9 Capital Expenditure (C. IV) . . . . . . . . . . . . . . . . 19,712 26,807 25,641 30,144 30,686 31 ,814 34,596 59,686 55,190
Adjustment to Total Expenditure ... . 918 1 ,366 10 Lending minus Repay (C.V) ... . . . . . . . . . . 1 14 -459 -683 4,022 3,619 6,154 5,200 1 1 ,506 -14,556 -33,771
1 1 Overall Deficit/Surplus ( 1 -6) ............ 982 -1,096 2,018 3,581 10,085 6,180 -4,212 -28,192 -12,645 -17,340
12 Financing (D.I or E. l ) (=-1 1 ) . . . . . . . . .. . -982 1 ,096 -2,018 -3,581 -10,085 �.180 4,212 28,192 12,645 17,340
1 3 Abroad (D. I l l o r E . I l l ) ... . . . . . . . ............... 1 ,798 1 , 159 -451 -303 -1 ,677 -2,659 -4,674 49,705 15,942 6,722 1 4 Domestic (D.II o r E.ll) . . . . . . . . . . ..... . . . .. . . . . -2,780 � -1,567 -3,278 -MOB -3,521 8,886 -21 ,513 -3,297 10,618
Memorandum Item:
15 Govt. Debt End Period (F . I) ... . . . . . ..... 91 ,607 1 10,995 123,658 139,780 140,010 127,407 454,987 527,615 497,166
Summary Table Budgetary Central Government
1 Total Revenue and Grants (A. I) . . . . . 41 ,585 47,492 52,280 65,038 71 ,007 82,487 109,906 152,843 183,827 300,651 2 Total Revenue (A. I I ) . . . . . . .................... 41 ,585 47,492 52,280 65,038 71 ,006 82,487 109,906 152,845 t183,827 300,599
3 Current Revenue (A. I l l) ..................... 41 ,585 47,492 52,280 65,030 70,991 82,478 109,874 152,814 t183,765 t300,564 3.1 Tax (A.IV) .. . . . . . . ..................................... 39,098 44,500 47,344 59,481 63,719 74,8 1 1 100,409 143,040 t170,185 t190,614 3.2 Nontax (A.V) . ... .......... . . . . . . . . . . . . . .. . ..... .. . . . 2,487 2,992 4,936 5,549 7,272 7,667 9,465 9,774 13,580 t109,950
4 Capital Revenue (A. VI) . . . . . . . ... .... .. . . . . . 8 1 5 9 32 31 62 35
5 Grants (A. VII) . . . . . . ................................ 52
6 Total Exp.& Lend-Repay(C.I) .......... 40,009 49,773 49,818 56,954 66,821 77,013 1 06,949 180,163 212,687 31 1 ,720
7 Total Expenditure (C. I I) . . . . . . . . . .. . . . . . . . . . . 39,895 50,232 50,501 54,239 63,202 71 ,930 101 ,645 1 70,454 224,243 342,390 8 Current Expenditure (C. I I I ) . . . . . . . . . . . . . . . 21 ,607 24,475 27,976 31 ,069 35,083 43,811 70,395 1 1 2,022 1 69,053 9 Capital Expenditure (C. IV) .... . . . ......... 18,288 24,839 21 ,159 23,170 28, 1 1 9 28, 1 19 31 ,250 58,433 55,190
Adjustment to Total Expenditure .... 918 1 ,366 10 Lending minus Repay (C.V) . . . . . . . . . . . . . 1 14 -459 �83 2,715 3,619 5,083 5,304 9,709 -1 1 ,555 -30,670 1 1 Overall Deficit/Surplus ( 1 -6) . . . . ... . . . . . 1 ,576 -2,281 2,462 8,084 4,1 86 5,474 2,956 -27,320 -28,860 -1 1 ,069 12 Financing (D. I or E. I) ......................... -1 ,576 2,321 -2,462 -1 1 7 -7,587 -3,21 1 -429 27,077 27,833 9,931 13 Abroad (D.I I I or E. I l l ) . . . . . . . . . .. .............. 1 ,798 1 , 159 -451 -303 -1 ,677 -2,658 3,432 49,705 15,942 6,722 1 4 Domestic ( D . I I o r E. I I ) ............... . . ....... -3,374 1 , 162 -2,01 1 186 -5,910 -553 -3,861 -22,628 1 1 ,891 3,209
Memorandum Item:
15 Govt. Debt End Period (F . I) ............. 87,435 1 05,546 1 1 8,797 138,841 136,781 127,324 450,890 514,134 490,685
Summary Table Central Govt - Soc. Security Funds
1 Total Revenue and Grants (A. I) ..... 1 ,380 4,81 1 2,431 3,276 3,974 3,851 6,106 2 Total Revenue (A. I I ) .......................... 1 ,380 4,81 1 2,431 3,276 3,974 3,851 6,106 3 Current Revenue (A.III) ..................... 1 ,380 4,81 1 2,431 3,276 3,974 3,851 6,106 3.1 Tax (A.IV) . .. . . .. .. . . . . . . . . .. . .. . .. . . . . . . .. ............ 1 ,380 4,81 1 2,431 3,276 3,974 3,851 6,106 6 Total Exp.& Lend.-Repay.(C.I) . . . . .. . . 653 954 2,339 2,402 2,390 1 ,632 16,649 7 Total Expenditure (C.II) ....... .............. 653 954 2,339 2,402 2,390 1 ,632 16,649 8 Current Expenditure (C.II I) ............... 653 954 2,339 2,402 2,390 1 ,632 1 1 Overall Deficit/Surplus ( 1 -6) ............ 727 3,857 92 874 1,584 2,219 -10,543 1 2 Financing (D. I o r E . I ) ......................... -727 -3,858 -92 -874 -1,584 -2,219 10,543 1 4 Domestic (D.I I or E.ll) . . .. . .. . . . . ... .... ...... -727 -3,858 -92 -874 -1 ,584 -2,219 10,543
Summary Table Central Govt. Extrabudg. Accts
Total Revenue and Grants (A. I) ..... 830 3,153 4,038 3,051 4,609 5,380 700 594 10,996 1 , 170 2 Total Revenue (A. II) .......................... 830 3,153 4,038 2,984 4,609 5,380 700 594 10,996 1 , 170 3 Current Revenue (Al i i ) .. . . . . . . . . . . . . . . . . . . . 830 3,153 4,038 2,984 4,609 5,380 700 594 10,996 1 , 170 3.1 Tax (A.IV) .. . . . . . . ............. . . . . . . . . . . . . ......... . . . 1 ,477 4,297 999 97 587 9,245 3.2 Nontax (A.V) · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · 830 3,153 4,038 1 ,507 312 4,381 603 1 ,751 1 , 170
202 Government Finance Statistics Yearbook 2002
5 Grants (A. VII) ..................................... .
5.2 Cap.(A1 7.2 +A18 .2+A1 9.2) ........... .
6 Total Exp.& Lend-Repay( C.!) ......... . 7 Total Expenditure (C.II) .................... .
8 Current Expenditure (C.III) .... . . . . . . . . . . .
9 Capital Expenditure (C.IV) . . . . . . . . . . . . . . . . 1 0 Lending minus Repay.(C.V) .. . . . . . . . . . . . 1 1 Overall Deficit/Surplus ( 1 ·6) . . . . . . . . . . . .
1 2 Financing (D.I o r E . I) ........................ .
1 3 Abroad (D.III o r E.ll l) ........... . . . . .. . . . .... . 14 Domestic (D.II or E . l l ) ... .................. . . .
1 5 Memorandum Item:
Govt. Debt End Period (F.I) ............ .
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants(II +VII) ... .
II Total Revenue (II I +VI) .................... .
Ill Current Revenue (IV+ V) ................ .
IV Tax Revenue ............... . ........ .............. . Tax on lnc.,Profits, Cap.Gains ........ .
1 .1 Individual .............................................. .
1 .2 Corporate ............................ . . . . . . . . . ........ .
1 .3 Other Unalloc. Taxes on Inc . ..... . . . . .
2 Social Security Contributions .......... .
3 Taxes on Payroll & Work Force ..... .
4 Taxes on Property ............................. . 4.1 Recur. Taxes on lmmov. Prop . ... . . . .
4.4 Taxes-Financ.& Cap. Transact. . . ..... .
5 Dom. Taxes on Goods & Serv . . ..... .
5.1 Gen. Sales, Turnover or V.A.T .. .. . . . .
5.2 Excises ........ . . ..... . . . . . . . . . . . . . . .. . . . ...... . . . . . . ... .
6 Taxes-Internal'! Trade, Transac ..... .
6.1 Import Duties . . . . . . . ............................... . 6.2 Export Duties ...................................... .
7 Other Taxes ........................................ .
V Nontax Revenue ................................ .
8 Entrepren. & Property Income ....... . 9 Adm.Fees,Chges.,Nonind. Sales ... .
1 0 Fines and Forfeits ............................. . 1 2 Other Nontax Revenue .................... .
VI 1 3 14 1 5
VII 17
Adjustment to Nontax Revenue ..... .
Capital Revenue .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sales of Fixed Capital Assets ... . .. . . .
Sales of Stocks .................................. .
Sales of Land & lntang. Assets . . . . . .
Grants . . . . . . . . . . . . . . . . . . . . . .............................. .
From Abroad ......... . . . .... . . .. . . . . .. . ... . . . . . . . . . . 17.2 Capital .................................................. .
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( = C.II) ....... ......... . General Public Services ................... .
2 Defense ............................................... .
3 Public Order & Safety ....................... . 4 Education .............................. . . . . . . . . . . . . . . . .
5 Health ................................................... . 6 Social Security & Welfare ................ . 7 Housing & Commun. Amenities ..... .
8 Recr.,Cultr.,Relig.Affrs . .. ... . . . . . . . .. ... . .. . .
9-13 Econ. Affairs & Services .................. .
1991
1 ,424
1 ,424
1 ,424
-594
594
594
4,172
42,41 5
42,41 5
42,415
39,098
24,619
2,577
21 ,320
722
875
875
1 1 , 1 49
8,926
2,223
2,152
2,133
1 9
303
3,317
1 ,591
575
314
830
41,319
1 2,484
2,822
635
4,053
1 , 1 45
810
292
12,219
2002 Government Finance Statistics Yearbook
1992
1 ,968
1 ,968
1,968
1 , 1 85
-1 ,225
-1 ,225
5,449
50,645
50,645
50,645
44,500
27,283
3,406
22,881
996
1 ,101
1 ,101
1 3,095
10,714
2,381
2,661
2,652
8
360
6,145
1 ,233
483
6
1 ,270
3, 1 53
52,200
1 4,238
3,332
739
5,076
1 ,263
1 ,062
350
14,227
1993
4,482
4,482
4,482
-444 444
444
4,861
56,318
56,318
56,31 8
47,344
27,781
4,591
21 ,932
1 ,258
1 ,534
1 ,534
1 4,842
1 2,282
2,560
2,902
2,888
1 4
285
8,974
1,516
845
2
2,573
4,038
54,983
1 5,465
3,388
894
5,479
1 ,497
870
445
1 5,034
1994 1995 1 996 1997
Billions of Rupiah/ Year Beginning April 1
67
67
8,281
6,974
6,974
1 ,307
-5,230
-2,737
-2,737
939
69,469
69,402
69,394
62,338
32,895
5,657
26,365
873
1 ,380
410
156
254
23,382
1 8,335
3,1 53
4,224
4,093
131
47
7,056
t5,286
t1 ,623
1 7
t130
8
5
67
67
67
61 ,866
t3,948
4,266
1 ,260
6,045
2,01 1
t3.259
t 1 1 ,041
1 ,448
t1 9,358
2,567
2,567
2,567
2,042
1 ,360
1 ,360
3,229
80,427
80,426
80,41 1
72,827
37,076
21,012
16,064
4,8 1 1
442
21
421
26,762
18,519
3,593
3,215
3,029
1 86
521
7,584
6,210
928
1 0
436
1 5
1 5
66,723
4,713
4,792
1,912
6,042
1 ,723
4,153
13,699
1,610
14,125
4,766
3,695
3,695
1 ,071
614
-2,877
-1
-2,876
83
90,298
90,298
90,289
78,241
45,368
25,496
1 9,872
2,431
846
205
641
26,701
20,393
4,217
2,877
2,807
70
1 8
1 2,Q48
8,807
1 ,763
6
1 ,472
9
9
77,964
12,281
5,695
2,299
7,040
1 ,962
5,643
1 5,819
1 ,862
18,431
8,742
8,846
5,500
3,346
-104
-8,Q42
5,514
-8,107
1 3,621
4,097
1 1 3,882
1 1 3,882
1 1 3,850
1 03,782
64,947
34,388
30,559
3,276
592
289
303
31,817
25,199
5,101
3,1 27
2,999
129
23
10,068
6,499
1 ,742
1 4
1 ,814
32
9
23
1 1 2,893
7,827
6,487
2,576
8,531
2,435
7,125
17,316
2,271
1 8,740
1998
3,051
1 ,254
1 ,254
1 ,797
-2,457
2,699
2,699
13,481
157,41 1
157,412
1 57,381
147,600
97,313
52,995
41 ,368
2,950
3,974
564
9
555
38,750
27,803
7,733
6,936
2,306
4,630
64
9,781
6,281
1 ,510
23
1 ,967
31
9
22
1 74,097
16,148
8,955
3,080
1 1 ,918
3,889
9,220
23,435
2,992
22,164
Indonesia 536
1999
-3,001
-3,001
13,997
-1 2,969
-12,969
6,481
1 98,673
t1 98,673
t198,6 1 1
t183,281
t118 , 164
t1 5,571
t99,638
t2,955
3,851
6 1 4
1 1 5
500
55,453
33,087
10,381
5,035
4,177
858
164
1 5,330
1 0,292
1 ,669
22
3,347
62
33
29
225,874
1 1 ,425
8,576
4,453
1 4,349
5,186
1 2,006
33,787
3,347
23,250
2001p
-3,101
-3, 101
4,272
-3,134
-3. 1 34
307,927
307,876
t307,841
t1 96,720
94,462
1 9,146
t70,463
4,852
6,106
8, 1 91
6,664
1 ,527
78,254
55,863
1 7,394
9.568
9,026
542
139
t1 1 1 , 121
1 5,834
2,483
1 7
t92,787
35
35
52
359,038
16,607
10,673
7,400
1 3,433
4,542
30,766
4,726
2,257
1 2,747
203
Indonesia 536
9 10 1 1 1 2 1 3 1 4
I I
Fuel & Energy ..... ..... ................ . . . . . . . . . . . Agric.,Forestry,Fishing,Hunt. ........... . Mining, Manufc., & Construct. ..... . . . . Transportation & Communication .. . Oth. Econ. Affairs & Serv . . ............. .. Other Expenditures ..... . . . . . . . . . . . . . . . . . . . . . . .
of which: Interest Payments .. . . . . ..
Adjustment to Total Expenditure .. ..
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay( I I+ V) ........ ..
Total Expenditure ( I l l+ IV) .............. ..
Ill Current Expenditure .......................... . Expenditure on Goods & Serv . .. . . . . .
1 . 1 Wages and Salaries .......................... . 1 .3 Other Purch.of Goods & Serv . .... . . . . 2 Interest Payments . . . . . . . . . ..... .. ... ......... .. 3 Subsidies & Oth. Curr. Transf . ...... .. 3.1 Subsidies ... . .... .................................... .. 3.2 Transf.to Oth.Lev.Nat.Govt . . .......... .. 3.3-4 Transf.to Nonpft.lnst.& Houshld . ... .
3.5 Transfers Abroad .............................. .. Adjustment to Current Expenditure
IV Capital Expenditure .............. ...... ...... .. 4 Acquis. of Fixed Cap. Assets ........ .. 6 Purch. of Land & lntang. Assets .. . . . 7 Capital Transfers .... . . . ....... ................ .. 7.1 Domestic .. . . . . . . . . . . . . . . . . . . . . . ..................... .. 7.1 .1 To Other Levels of Nat. Govt . . . . . . . . ..
Adjustment to Capital Expenditure.
Adjustment to Total Expenditure . . ..
V Lending minus Repayments .......... .. 8 Domestic ... . .... .. ........ ............. . ............ .. 8.2 To Nonfinan. Public Enterprises .... . 9 Abroad... . . . . . . . . . . . . . . . . . . . . . ............. ..
II 2 3 5
Ill 6 7 8
II
5 6
Ill 7 9 1 2
204
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing ( I I+ I l l ) .............................. ..
Domestic Financing . . . . . . . ......... ... . ...... . From Monetary Authorities .............. . From Deposit Money Banks .. . . . . . . . . .. Adjustments .... . . . . . . . . . . . . . . . ................... ..
Financing Abroad .............................. . From lnternat'l Develop. InstiL .. . . .. From Foreign Governments ............ . Other Borrowing Abroad .................. .
Table E. Financing by Type of Debt Instrument Consolidated Central Government
Financing ( = D.l) . . . . . . . . . .. .. .. . ............. ..
Domestic Financing ( = D.I I) . . . . . . . . . . . . . Long-term Bonds .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other Domestic Liabilities .............. .. Changes in Cash, Deposits, etc . .. . .
Financing Abroad ( = D.I I I ) . . . . . . . . . . . . . . . Long-term Bonds ..... .. . ............. . . . . ...... . Long-term Loans n.e.c . . ................... . Changes in Cash, Deposits, etc . . . ..
1991
2,288 3,274
760 4,027 1 ,870 6,859 4,562
41 ,433
41,319
21 ,607 10,475 6,787 3,688 4,562 6,570 1 ,736 4,834
19,712 14,335
3,953 3,953 3,953 1 ,424
1 14 470 470
-356
-982
-2,780 ...a51
-1 ,929
1 ,798 -356
2,154
-982
-2,780
594 -3,374
1 ,798 6
1 ,792
1992
3,044
3,784 905
4,668 1 ,826
10,996 5,386
917
51 ,741
52,200
24,475 12,336 8,104 4,231 5,386 6,753 1 ,470 5,283
26,807 1 9,799
5,040 5,040 5,040 1,968
918
-459 1 50 1 50
-609
1 ,096
-63 1 ,301
-1 ,364
1 , 159 -609
1 ,768
1 ,096
-63
-1 ,225 1 , 162
1 , 159 630 529
1993
3,232 3,694
627 5,344 2,136
10,546 6,344
1 ,366
54,300
54,983
27,976 14,256 9,81 1 4,445 6,344 7,376
580 6,796
25,641 1 5,183
5,976 5,976 5,976 4,482
1,366
-683 126 1 26
...ao9
-2,018
-1,567 -1 ,502
-65
-451 ...ao9 358
-2,018
-1 ,567
444 -2,01 1
-451 -570
1 1 9
1 994 1995 1996 1997 1998 1999 2001p
Billions of Rupiah/ Year Beginning April 1
225 t 1 1 ,903
725 5,230 1 ,275 9,230 7,565
65,888
61 ,866
31 ,722 1 6,489 8,748 7,741 7,565 8,702
35 5,505 3,162
-1 ,034
30,144 23,702
6,442 6,442 5,650
4,022 4,007
15
-3,581
-3,278 -612
-2,666
-303 -207 1 ,358
-1 ,454
-3,581
-3,278
-4,295 1 ,017
-303
-303
355 6,290 1 ,004 5,086 1,390 9,612 7,130
4,342
70,342
66,723
36,037 18,252 8,851 9,401 7,130
10,655
6,641 4,014
30,686 22,585
8,101 8,101 7,370
3,619 3,619
-10,085
...a,408 -3,723 -4,685
-1 ,677 -799 922
-1,800
-10,085
...a,408
-1 ,677
536 9,729 1 ,055 5,720 1 ,391 6,932 6,426
84, 1 18
77,964
46,150 23,440 12,731 10,709 6,426
16,284 2,988 7,766 5,524
6
31,814 22,775
9,039 9,039 8,489
6,154 6,154
-6,180
-3,521 -2,208 -1,313
-2,659 -3,133
-23 497
-6,180
-3,521 -10
-3,048 -463
-2,659
-2,659
1 , 150 8,839 1 ,065 6,317 1 ,369
39,585 10,818
1 1 8,o93
1 1 2,893
78,297 26,443 1 1 ,086 15,357 10,818 41 ,036
34,596 26,297
8,299 8,299 7,512
5,200 5,049
152
4,212
8,886
-4,674 1 ,260
-6,391 457
4,212
8,886 1 ,273 3,937 3,676
-4,674
2,929 -7,603
1 ,136 1 1 ,51 1
639 6,395 2,481
72,297 31,264
185,603
1 74,097
1 1 4,412 33,790 15, 1 1 5 18,675 31 ,264 49,358 32,149
9,509 7,700
59,686 45,728
15 13,943 13,943 13,575
1 1 ,506 1 1 ,383
123
28,192
-21 ,513 -15,131
-7,199 817
49,705 30,279 14,517 4,909
28,192
-21 ,513
9,593 -31 ,106
49,705
49,705
2,895 8,610
656 5,580 5,509
109,494 42,910
21 1 ,318
225,874
1 70,684 39,577 19,124 20,453 42,910 88,198 63,884 13,478 1 0,836
55, 190 46,297
8,893 8,893 8,458
-14,556 -14,701
144
12,645
-3,297 6,696
-7,348 -2,645
15,942 16,717
588 -1 ,363
12,645
-3,297
-7,227 3,930
15,942
15,942
2,382 4,652 1 ,146 3,709
858 255,886
325,268
359,038
-33,771
1 7,340
10,618
6,722
1 7,340
10,618
6,722
Government Finance Statistics Yearbook 2002
1991
Table F. Outstanding Debt Consolidated Central Government
(at End of Fiscal Year)
Total Debt ( 1 1+ 1 1 1 ) .............................. 91 ,607
I I Domestic Debt .................... . . . . . . . . . . . . . . . . 4,172 Ill Foreign Debt .... . . . . . . . . . . . . . . . . . . .................. 87,435
Table St. State, Region or Province Govts.
A. Revenue and Grants Total Revenue & Grants( I I+VII) .... 5,824
I I Total Revenue ( I l l + VI ) .......... .......... 1 ,644 Ill Current Revenue (IV+ V) ................. 1 ,644 IV Tax Revenue ( 1 -7 ) .... . .. . . . . . . . . . . . . . . . . . . . . . . 1 ,191 4 Taxes on Property .... . . . . . . . . . . . . . . . . . . . . . . . . . . 373 5 Dom. Taxes on Goods & Serv . ....... 680 3,6,7 Other Taxes ...... . . . .... . . . . . . . . . . . . . . . . . ........... 138 v Nontax Revenue (8-1 2) .................... 453 8 Entrepren. & Property Income .... . . . . 37 9,10 Fees, Sales, Fines ............................. 175 1 2 Other Nontax Revenue ..................... 241 VI Capital Revenue ........... . . . . . . . . . . . . . . . . . . . . . . VII Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,180 18 From Other Levels of Nat. Govt . .... 4,180
B. Expenditure by Function Total Expenditure ( =C.II) .. . . . . ........... 5,891 Gen.Pub.Serv.incl. Pub. Order . .. . . . . . 1 ,470
4 Education .............................................. 2,038 5 Health . . . . . . . . . . . . . . . . . ................. . . . . . . . . . . . . . . . . . . 299 6 Social Security & Welfare ....... . .. ....... 29 7 Housing & Commun. Amenities . . . . . . 52 8 Recr., Cultr., Relig. Affrs . . ................. 91 9 Fuel and Energy ................ . . . . . . . . . . . . . . ... 43 10 Agricult., Forestry, Fish., Hunt. . . . . . . . . . . . . 31 1 12 Transport. & Communication . . . . . . . . . . . 673 13 Other Econ. Affairs & Serv . ............. 298 14 Other Expenditures ................... . . ....... 587
C. Expenditure and Lending minus Repayments by Economic Type Tot.Exp.& Lend-Repay.(II + V) .. . . . . . . . 5,891
I I Total Expenditure ( I I I+ IV) ................ 5,891 Ill Current Expenditure ( 1 -3) . . . . . . . . . . . . . . . . . 3,880
Expenditure on Goods & Serv . .. . . . . . 3,661 1 .1·2 Wages & Sal.& Emplr.Contrib . ........ 2,687 1.3 Other Purch.of Goods & Serv . ........ 974 2 Interest Payments .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 3 Subsidies & Other Curr. Trans!.. ..... 207 3.2 Transf.to Oth.Lev.Nat.Govt . ............. IV Capital Expenditure (4-7) . . . . . . . . . . . . . . . . . 2,01 1 4,5,6 Stocks, Land, Fixed Cap. Assets ... 1 ,800 7 Capital Transfers .. . . . . . ......................... 21 1 7.1 .1 To Other Levels of Nat.Govt . . . . . . . . . . . 21 1 v Lending minus Repayments . . . . . . . . . . . .
S.1 1 DEFICIT /SURPLUS (A.I-C.I) ........... -67
D. Financing by Type of Debt Holder
I Financing ( 1 1 + 1 1 1 ) ............ . . . . . . . . . . . . . . . . . . . . 67 II Domestic Financing ( 1 -4) ... .. . . .......... 67 1 From Other General Govt . . .............. 67 Ill Financing Abroad ...............................
2002 Government Finance Statistics Yearbook
Indonesia 536
1992 1 993 1994 1995 1996 1997 1998 1 999 2001p
Billions of Rupiah/ Year Beginning April 1
1 10,995 1 23,658 139,780 140,010 127,407 454,987 527,61 5 497,1 66
5,449 4,861 939 3,229 83 4,097 13,481 6,481
1 05,546 1 1 8,797 138,841 136,781 127,324 450,890 514,134 490,685
6,727 7,259 1 ,743 1 ,843 1 ,743 1 ,843 1 ,290 1 ,390
496 514 609 635 185 241 453 452
41 76 216 194 196 1 82
4,984 5,417 4,984 5,417
6,871 7,576 1 ,621 1 ,812 2,494 2,643
387 409 27 23 65 124
1 1 0 138 47 57
358 406 700 846 348 383 714 736
6,871 7,576 6,871 7,576 4,671 5,057 4,377 4,739 3,276 3,595 1 ,101 1 ,144
12 1 1 282 306
2,200 2,519 1 ,963 2,296
237 223 237 223
-144 -31 6
144 316 144 316 144 316
205
I ran, I .R. of 429
1991 1992 1993
Summary Table Consolidated Central Government
Total Revenue and Grants (A. I) . . . . . 8,385 12,299 t22,014 2 Total Revenue (A. I I ) .. . . . . . . . . . . .............. 8,385 1 2,299 t22,014 3 Current Revenue (A. I I I ) . . . . . . . . . .. . ......... 8,382 12,276 +21 ,930 3.1 Tax (A.IV) . . . . . . . . . . . . . . . . .. . . . . . . . . . .. . . . . . . . . . . . . . . . . 4,093 6,013 t5,542 3.2 Nontax (A.V) . . . . . . . . . ................ . 4,289 6,263 t16,388 4 Capital Revenue (A. VI) ................... . . 3 23 t84 5 Grants (A. VII) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . t-5.1 Curr.(A1 7. 1 +A18. 1 +A1 9 . 1 ) . . . . . . . . . . . t-5.2 Cap.(A1 7.2 +A1 8.2+A1 9.2) ............ t-
6 Total Exp.& Lend-Repay(C. I ) .......... 9,514 13,263 t22,451 7 Total Expenditure (C. I I ) . . . . . . . . . . . . . . . . . . . . . 9,553 13,269 t22,559 8 Current Expenditure (C. I I I ) ............... 7,090 9,938 t15,363 9 Capital Expenditure (C.IV) . . . . . . . . . . . . . . . . 2,463 3,331 t7.196 10 Lending minus Repay(C.V) .............. -39 -6 t-108
1 1 Overall Deficit/Surplus ( 1 -6) ........ .. . . - 1 , 129 -964 t-437
1 2 Financing (D.I or E. I) ( =-1 1 ) . . . . . . . . . . . 1 , 129 964 t437 1 3 Abroad (D. I l l or E. I l l ) .......... .... . . . . . ...... -2 -2 t-2 1 4 Domestic ( D . I I or E. I I ) . . . . . . . . . . ... . .......... 1 ,131 966 t439
Summary Table Budgetary Central Government
Total Revenue and Grants (A. I) ..... 6,964 9,954 t20,250 2 Total Revenue (A.II) .......................... 6,964 9,954 +20,250 3 Current Revenue (A. I l l ) ..................... 6,961 9,931 t20, 166 3.1 Tax (A.IV) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,809 3,823 t4,088 3.2 Nontax (A.V) . . . . . . . . . . . . . . . . . . . . . . . . . .. . .. 4,152 6,1 08 t16,078 4 Capital Revenue (A. VI) ..................... 3 23 t84 6 Total Exp.& Lend-Repay( C. I) . . . . . . . . . . 8,081 10,970 t20,687 7 Total Expenditure (C.II) . ..... . . . . ..... . .... . 8,120 1 0,976 t20,795 8 Current Expenditure (C. I l l ) . . . . . .......... 5,703 7,746 t13,778 9 Capital Expenditure (C.IV) ........ . . ...... 2,417 3,230 t7.017 10 Lending minus Repay (C.V) . . . . . . .. . . . . . -39 -6 t-108 1 1 Overall Deficit/Surplus ( 1 -6) . . . . . . . . . . . . -1 , 1 1 7 -1,016 t-437 1 2 Financing (D.I o r E . I ) ......................... 1 , 1 1 7 1 ,016 t437 1 3 Abroad ( D . I l l o r E. l l l ) . . . . . . . . . . . . . . . . .. ....... -2 -2 t-2 1 4 Domestic (D.I I o r E.l l) . . . . . . . . . . . . .. . . . . . . . . . . 1 ,1 1 9 1 ,018 t439
Summary Table Central Govt - Soc. Security Funds
Total Revenue and Grants (A. I) ... . . 775 1 ,058 t1 ,434 2 Total Revenue (A. I I ) . . . . . . . . . . . . . . . . . . . . . . . . . . 775 1 ,058 t1 ,434 3 Current Revenue (A. I I I ) .. . . . . . . . . . . . . . . . . . . . 775 1 ,058 t1 ,434 3.1 Tax (A.IV) .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..... .. . . .... 771 1 ,057 t1 ,434 3.2 Nontax (A.V) ........................................ 4 1 t-6 Total Exp.& Lend-Repay(C.I) .. . . . . . . . . 775 1 ,058 t1 ,434 7 Total Expenditure (C. I I ) .. 775 1 ,058 t1 ,434 8 Current Expenditure (C. I I I ) . . . . . . . . . . . . . . . 729 957 t1 ,255 9 Capital Expenditure (C. IV) . . . . . 46 1 01 t 179 1 1 Overall Deficit/Surplus ( 1 -6) ... .... . . . .. t-
Summary Table Central Govt. Extrabudg. Accts
1 Total Revenue and Grants (A. I) . . . . . 646 1 ,287 t330 2 Total Revenue (A. I I ) ................... . . . . . . . 646 1 ,287 t330 3 Current Revenue (A. I I I ) .... . . . . . ............ 646 1 ,287 t330 3.1 Tax (A.IV) ............................................. 513 1 , 133 t20 3.2 Nontax (A.V) . .. .... . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . ... 133 1 54 t310 6 Total Exp.& Lend-Repay(C.I) . . . . . . . . . . 658 1 ,235 t330 7 Total Expenditure (C.II) . . . . . . . . . . . . . . .. . .... 658 1 ,235 t330 8 Current Expenditure (C. I l l ) ............... 658 1 ,235 t330 1 1 Overall Deficit/Surplus ( 1 -6) ............ -12 52 t-1 2 Financing (D.I o r E. I ) ......................... 12 -52 t-14 Domestic (D. I I or E. I I ) . . . . . . . . . . . . . . . . . . . . . . . . 12 -52 t-
206
1994 1995 1996 1997 1998 1999p 2000f
Billions of Rials/ Year Beginning March 21
31 ,053 45,008 61 ,899 31 ,053 45,008 61 ,899 30,952 44,902 61 ,753
7,761 15,194 25,033 23,191 29,708 36,720
101 106 146
31 ,296 42,679 59,773 31 ,381 42,954 59,841 21 ,349 28,992 40,395 1 0,032 13,962 1 9,446
-65 -275 -68
-243 2,329 2,126
243 -2,329 -2,126 -4 144 1 53
247 -2,473 -2,279
29,244 41 ,427 57, 1 1 9 29,244 41 ,427 57, 1 1 9 29,143 41 ,321 56,973
6,094 12,247 21 ,437 23,049 29,074 35,536
101 106 146 29,487 39,098 54,993 29,572 39,373 55,061 19,990 26,209 36,586 9,582 13, 164 18,475
-85 -275 -68 -243 2,329 2,126
243 -2,329 -2,126 -4 144 1 53
247 -2,473 -2,279
1 ,640 2,902 3,530 1 ,640 2,902 3,530 1 ,640 2,902 3,530 1 ,640 2,902 3,530
1 ,640 2,902 3,530 1 ,640 2,902 3,530 1 ,1 90 2,1 04 2,559
450 798 971
169 679 1 ,250 169 679 1 ,250 169 679 1 ,250 27 45 66
142 634 1 , 184 1 69 679 1 ,250 169 679 1 ,250 169 679 1 ,250
68,31 5 61 ,352 102,801 123,996 68,31 5 61 ,352 102,801 123,996 68,081 61 ,239 102,639 122,045 36,421 37,194 67,245 49,318 31 ,660 24,045 35,394 72,727
234 1 1 3 162 1 ,951
69,340 80,Q42 106,128 127,435 69,671 80,230 106,342 127,666 49,457 62,582 79,152 101 ,309 20,214 1 7,648 27,190 26,357
-331 -188 -214 -231
-1 ,025 -18,690 -3,327 -3,439
1 ,025 18,690 3,327 3,439 1 87 108 102 543 838 18,582 3,225 2,896
62,374 52,421 91 ,226 107,515 62,374 52,421 91 ,226 107,5 15 62,140 52,308 91 ,064 105,564 32,096 30,464 58,899 38,583 30,044 21 ,844 32,165 66,981
234 1 1 3 162 1 ,951 63,399 71 , 1 1 1 94,553 1 10,954 63,730 71 ,299 94,767 1 1 1 ,185 44,690 53,651 67,577 84,828 1 9,040 17,648 27,190 26,357
-331 -188 -214 -231 -1 ,025 -18,690 -3,327 -3,439
1 ,025 18,690 3,327 3,439 1 87 108 102 543 838 18,582 3,225 2,896
4,228 6,607 8,175 1 0,486 4,228 6,607 8,175 10,486 4,228 6,607 8,175 10,486 4,228 6,607 8,175 10,486
4,228 6,607 8,175 10,526 4,228 6,607 8,175 10,526 3,054 6,607 8,175 10,526 1 ,1 74
-40
1 ,713 2,324 3,400 5,995 1 ,713 2,324 3,400 5,995 1 ,713 2,324 3,400 5,995
97 1 23 171 249 1 ,616 2,201 3,229 5,746 1 ,713 2,324 3,400 5,955 1 ,713 2,324 3,400 5,955 1 ,713 2,324 3,400 5,955
40
Government Finance Statistics Yearbook 2002
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants(I I+VII) ... .
I I Total Revenue ( I l l+ VI ) .. . . . . . . . . . . . . . . . . . . .
Ill Current Revenue (IV+ V) ................ .
IV Tax Revenue . . . . .................................. .
Tax on lnc.,Profits, Cap.Gains . . . . . . . . .
1 . 1 Individual . . . . .......................................... .
1.2 Corporate ............. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 .3 Other Unalloc. Taxes on Inc . . . . . . . . . ..
2 Social Security Contributions .......... .
3 Taxes on Payroll & Work Force ......
4 Taxes on Property ... . ........................ ..
4.1 Recur. Taxes on lmmov. Prop . . . . . . . .
4.2 Recurrent Taxes on Net Wealth .... .
4.3 Estate, Inheritance & Gift Taxes . . ..
4.4 Taxes-Financ.& Cap.Transact . . ...... .
5 Dom. Taxes on Goods & Serv . ..... .. 5.1 Gen. Sales, Turnover or V.A.T . .. . . . . . 5.2 Excises .......... . . . . . . . . ............................... .
6 Taxes-lnternat'l Trade, Transac .. . . . .
6.1 Import Duties ...................................... .
6.2 Export Duties .... . . . . . ............................. .
7 Other Taxes ....... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
V Nontax Revenue ............ . . . . . . . . . . . . . . . . . . . . .
8 Entrepren. & Property Income .. . . . . . .
9 Adm.Fees,Chges,Nonind.Sales .. .. .. .
10 Fines and Forfeits ............... . . . . ...... . . . . .
12 Other Nontax Revenue .............. .... .. .
VI Capital Revenue ................................ .
1 3 Sales of Fixed Capital Assets ........ .
1 4 Sales of Stocks ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 5 Sales of Land & lntang. Assets .... . .
VII Grants ..................... . . .. . . .... . . . . . . . .. . . . . . . . . .. ..
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( =C.II) ................ .
General Public Services .. . . . . . . . . . . . . . . . . ..
2 Defense .............................................. ..
3 Public Order & Safety ... . . . . ..... . . . . . . . . . . . .
4 Education ... . . . . . . . . . . . . . . . . . . . . . . . .................. .. 5 Health . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Social Security & Welfare ....... .. ....... .
7 Housing & Commun. Amenities . . . . ..
8 Recr.,Cultr.,Relig.Affrs . . ................... ..
9-13 Econ. Affairs & Services ... . . . . . . . . . . . . . . . .
9 Fuel & Energy .... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
1 0 Agric.,Forestry,Fishing,Hunt. . . . . . . . . . . . .
11 Mining, Manufc., & Construct. ....... . .
1 2 Transportation & Communication .. .
13 Oth. Econ. Affairs & Serv . . .............. .
1 4 Other Expenditures .......................... . .
I I
Ill
of which: Interest Payments . . . . . . . .
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay( I I + V) .. . . . . . . . .
Total Expenditure (I I I + IV) ...... ........ . .
Current Expenditure ...... .................... .
1991
8,385
8,385
8,382
4,093 1 ,002
221 780
1
779
232
1 72
34 1 5
28 95
443 31
21 1
1 ,418 880
47
4,289 3,613
439 26
21 1
3
3
9,553 237 849 442
1 ,988
775 1 ,358
272 194
2,469 238 345 452 41 1
1 ,023 969
3
9,514
9,553
7,090
2002 Government Finance Statistics Yearbook
1992
1 2,299
1 2,299
1 2,276
6,013
1 ,602 298
1 ,303
1 ,068
214
187 42
1 3
32 100
594
42 172
2,277 1 ,125
71
6,263 5,250
578 43
392
23
23
13,269 364
947
598 3,451 1 ,232
1 ,946
451 260
3,352
237 548
537 592
1 ,438 668
3
13,263
1 3,269
9,938
1993
t22,014
t22,014
t21 ,930
t5,542
t2.384
t772 t1,61 1
t1
t1 ,445
t
t155
t2
t12
t30
t1 1 1
t495
t70
t159
t971
t915
t-
t92
t1 6,388 t15,379
t812
t61
t136
t84
t84
t
t-
t-
t22,559
t727
t1 ,707
t785
t4,822
t1 .878
t2,933
t1 ,575
t606
t6,764 t1 ,539 t1 ,076
t352
t1 ,450
t2,347
t762 t15
t22,451
t22,559
t1 5,363
1 994 1 995 1996 1997
Billions of Rials/ Year Beginning March 2 1
31 ,053
31 ,053
30,952
7,761 3,548 1 ,133 2,412
3
1 ,653
230 4
1 3 46
167
966 86
660
1 ,262 1 , 139
40
102
23,191 22,035
927
70 1 59
101
101
31 ,381 939
3,542 991
5,591
2,536 3,230
2,055 695
10,819
3,303 1 ,433
335 1 ,729 4,019
983 1 9
31,296
31,381
21 ,349
45,008
45,008
44,902
15,194 5,208 1 ,881
3,324 3
2,916
337
7 1 2 76
242
2,466 1 1 7
2,217
4,1 22 1 ,208
34
145
29,708 27,285
1 ,995 1 1 4
314
106
96 10
42,954 855
3,251 1 ,181
6,295 2,709
5,634
3,378 1 ,164
16,153 5,433 1 ,660
382 1 ,992 6,686 2,334
7
42,679
42,954
28,992
61 ,899
61 ,899
61 ,753
25,033
8,453 3,011 5,435
7
3,544
413 8 8
89 308
3,383 293
2,960
9,054
2,903
186
36,720 32,945
3,345 167
263
146 139
7
59,841
2,1 95 5,265 1 ,923
10,457 3,941 7,616
4,873 1 ,860
1 7,339 4,878 1 ,342
576 2,993 7,550 4,372
12
59,773
59,841
40,395
68,315
68,31 5
68,081
36,421 10,442
3,502 6,932
8
4,257
485
1 0 1 0
1 1 0 355
6,1 08 440
4,965
14,899 4,302
230
31 ,660 26,895
4,171 217
377
234
207
27
69,671 2,527 6,548 2,442
13,652 4,567 9,908 5,322 2,280
19,316
6,267 1 ,556
438 3,163 7,892 3,109
87
69,340
69,671
49,457
1 998
61 ,352
61 ,352
61 ,239
37,194 1 1 ,955
3,893 8,019
43
6,632
606 16
9 132 449
7,010 542
5,728
10,731 4,512
260
24,045 17,445
5,527 274 799
1 1 3 87
26
80,230 3,045 8,142 3,026
1 5,796
5,263 13,580
4,771 2,492
20,81 5 6,877 1 ,559
503 3,288
8,588 3,300
465
80,042
80,230
62,582
I ran, I .R. of 429
1 999p
102,801
102,801
102,639
67,245 1 5,607
5,351 10,165
91
8,1 94
794
23
14
172
585
16,649
619 13,664
25,632 5,923
369
35,394 26,314
8,282 310
488
162
137
25
1 06,342 3,929 9,472 4,049
1 8,839
6,363 16,983
6,157 3,017
27,802 10,568
1 ,946 462
4,264 10,562
9,731 591
106,128
106,342
79,152
20001
1 23,996
1 23,996
1 22,045
49,318 20,573
7,483
1 2,969 121
10,516
958 33 21
212 692
7,731
733
4,205
9,053
7,096
487
72,727 58,006 1 1 ,072
816 2,831
1 ,951 1 ,683
168
1 27,666 5,044
18,301 6,440
23,741 8,293
21 ,007 7,425 3,932
1 8,832 1 ,038 2,515
841 4,936 9,502
14,651 821
1 27,435
1 27,666
101 ,309
207
I ran, I.R. of 429
1991 1992 1 993
Expenditure on Goods & Serv . ....... 5,435 6,592 t1 1 ,535 1.1 Wages and Salaries ........................... 4,002 4,918 t9,166 1.2 Employer Contributions ..................... 150 183 t-1.3 Other Purch.of Goods & Serv . ........ 1 ,283 1 ,491 t2.369 2 Interest Payments ....... ....................... 3 3 t1 5 3 Subsidies & Oth. Curr. Trans!. ........ 1 ,652 3,343 t3,813
IV Capital Expenditure ........ .................... 2,463 3,331 t7.196 4 Acquis. of Fixed Cap. Assets .......... 2,301 3,079 t£,592 6 Purch. of Land & lntang. Assets ..... 150 207 t226 7 Capital Transfers ................................ 12 45 t378
v Lending minus Repayments ............ -39 -6 t-108 8 Domestic . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . -39 -6 t-4 8.1 To Other Levels of Nat. Gov1 .......... -39 -6 t-8.3-4 To Financial lnst. & Other ................ t-4
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing ( 1 1+ 111) ... . . . . . . ....................... 1 ,129 964 t437
II Domestic Financing ........................... 1 ,131 966 t439 1 From Other General Gov1 . ............... t242 2 From Monetary Authorities ............... 1 , 1 19 1 ,018 t-5 3 From Deposit Money Banks ............ t-4 Other Domestic Financing ............... 12 -52 t202
I l l Financing Abroad ............................... -2 -2 t-2 7 From Foreign Governments ............. t-8 Other Borrowing Abroad ................... t-2
208
1994 1995 1996 1997 1998 1 999p 2000f
Billions of Rials/ Year Beginning March 2 1
17,247 22,506 13,000 16,426
4,247 6,080 19 7
4,083 6,479
10,032 13,962 9,232 12,985
437 606
363 371
-85 -275 -27 -14
-27 -14
243 -2,329
247 -2,473 266 270 -13 -2,731
-6 -12
-4 144 148
-4 -4
32,286 39,416 52,112 67,945 87,333 25,538 31,449 40,592 53,482 67,022
6,748 7,967 1 1 ,520 1 4,463 20,311 12 87 465 591 821
8,097 9,954 10,005 10,616 13,155
19,446 20,214 17,648 27,190 26,357 16,174 1 8,259 14,989 23,878 23,273 1 .452 999 1 ,009 930 580 1 ,820 956 1 ,650 2,382 2,504
-68 -331 -188 -214 -231 -67 -330 -187 -213 -231
-67 -330 -187 -213 -231
-2,126 1 ,025 18,690 3,327 3,439
-2,279 838 18,582 3,225 2,896 535 653 479 640 940
-2,796 -1 ,957 -127 -363 -15 2,174 6,636
-18 -32 1 1,594 2,948 1 ,971
153 187 108 102 543 154 191 136 154 645 -1 -4 -28 -52 -102
Government Finance Statistics Yearbook 2002
Summary Table Consolidated Central Government
Total Revenue and Grants (A. I) .... .
2 Total Revenue (A. I I ) . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Current Revenue (A.III) .................... .
3.1 Tax (A.IV) ................. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.2 Nontax (A.V) ...................................... ..
4 Capital Revenue (A. VI) . . . . . . .............. .
5 Grants (A. VII) ..................................... .
5.1 Curr.(A1 7. 1 +A18.1 + A 1 9. 1 ) .......... .
5.2 Cap.(A1 7.2+A1 8.2 +A1 9.2) .. . .. . . . . . . .
6 Total Exp.& Lend-Repay(C.I) ........ ..
7 Total Expenditure (C.II) ................... ..
8 Current Expenditure (C.III) . . . . . . . . . . . . . . . 9 Capital Expenditure (C.IV) . . . . . . . . . . . . . . . . 1 0 Lending minus Repay (C.V) ............ .
1 1 Overall Deficit/Surplus ( 1 -6) . . . . . . . . . . . .
12 Financing (D.I or E.l) ( = - 1 1 ) . . . . . . . . . . . 1 3 Abroad (D.III o r E.l l l ) ........................ . 14 Domestic (D.II or E . l l ) .. . . . . . . . . . . . . . .. . . . . . . .
Summary Table Budgetary Central Government
1 Total Revenue and Grants (A. I) .... . 2 Total Revenue (A. I I ) ........................ ..
3 Current Revenue (A. i l l) . . . ... . . . . . . . . . . . . . . .
3.1 Tax (A.IV) ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.2 Nontax (A.V) . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5 Grants (A. VII) ....... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.1 Curr.(A1 7.1 +A18 . 1 + A 1 9. 1 ) . . . . . . . . . . . 5.2 Cap.(A1 7.2 +A1 8.2+A1 9.2) ...... . .. . ..
6 Total Exp.& Lend-Repay(C.I) .. . . . . . . . .
7 Total Expenditure (C.II) ..... . . . . . . ... . . . .. . . 8 Current Expenditure (C. I l l) .............. .
9 Capital Expenditure (C.IV) . . . .. . . . . . . .. . . .
10 Lending minus Repay (C.V) . .. . . . . . .. . . . 11 Overall Deficit/Surplus ( 1 -6) .......... . .
1 2 3 3.1 6 7 8 1 1
Summary Table Central Govt • Soc. Security Funds
Total Revenue and Grants (A. I) .... . Total Revenue (A. I I ) ........................ ..
Current Revenue (A.III) . . . . . . . . . . . . . . . . . . . . . Tax (A.IV) .... . . . . . . . . . . .. . . .... . . . . . . . . . . . . . . . . . . . . . . .
Total Expend.& Lend-Repay(C.I) .. .
Total Expenditure (C.II) . . . . . . . . . . . . . . . . . . . . . Current Expenditure (C. I l l) . . . . . . . . . . . . . . . Overall Deficit/Surplus ( 1 -6) . . . . . . . . . . ..
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants(II +VII) .. ..
II Total Revenue ( I I I +VI) .................... .
Ill Current Revenue ( IV+ V) ................ .
IV Tax Revenue . . . . . . . ............................... .
Tax on lnc.,Profits, Cap.Gains . . . . . . . . .
1.1 Individual . . . . . . . .. . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . .
1.2 Corporate ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Social Security Contributions . . . . . . . .. . .
2.1 Employees ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.2 Employers .......................................... ..
2.3 Self-Employed or Nonemployed .... .
3 Taxes on Payroll & Work Force .... . .
1988
9,255 8,958 8,958 8,361
597
297
183 1 1 4
10,206 10,302
9,641 661 -96
-851
851
8,162 7,865 7,865 7,268
597
297 183
1 1 4 8,809 8,905 8,244
661 -96
-547
1 ,093 1 ,Q93 1 ,093 1 ,093 1 ,397 1 ,397 1 ,397
-304
9,255
8,958
8,958
8,361 3,450 3,079
371
1 ,232
454 745
33
130
2002 Government Finance Statistics Yearbook
1989
9,293 9,007 9,007 8,452
555
286 1 72
1 1 4
9,662 9,825 9,157
668 -163
-369
369
8,1 1 9 7,833 7,833
7,278 555 286
172 1 1 4
8,283 8,446 7,778
668 -163 -164
1 , 1 74
1 , 1 74 1 , 1 74 1 , 1 74 1 ,379 1 ,379 1 ,379 -205
9,293
9,007
9,007
8,452 3,195 2,856
339
1 ,301 463 782
56
1 1 7
1990
10,083 9,617 9,617 8,980
637
466
2 1 7 249
10,761
10,790 10,Q42
748
-29
-879
679
8,802 8,337 8,337
7,700 637 466 217
249 9,340 9,369 8,621
748
-29 -538
1 ,280 1 ,280 1 ,280 1 ,280 1 ,421 1 ,421 1 ,421
-141
10,083
9,617
9,617
8,980 3,568 3,057
51 1
1 ,420 497 860
63
125
1991 1992 1993 1994
Millions of Pounds/ Year Ending December 3 1
10,880 10,160 10,160
9,458 702
720
368 352
1 1 ,264
1 1 ,618 10,829
789
-354
-384
384
9,495 8,775 8,775 8,073
702 720 368
352 9,731
10,085 9,296
789
-354 -236
1 ,385 1 ,385
1 ,385 1 ,385 1 ,533 1 ,533 1 ,533 -148
10,880
10,160
10,160
9,458 3,900 3,270
630
1 ,530 530 930
70
134
1 1 ,630 10,931 10,931 10,181
750
699 340
359
1 2,437 1 2,485 1 1 ,645
840 -48
-807
807
10,145
9,446 9,446 8,696
750
699 340 359
10,782 10,830
9,990 840
-48 -837
1 ,485 1 ,485 1 ,485 1 ,485 1 ,655 1 ,655 1 ,655 -170
1 1 ,630
10,931
10,931
10,181 4,247 3,472
775
1 ,658 590 983
85
1 43
12,561 1 1 ,755 1 1 ,755 1 0,976
779
806 372 434
13,412 13,510 1 2,450
1 ,060 -98
-851
851
10,952 10,146 10, 1 46
9,367 779
806 372 434
1 1 ,698 1 1 ,796 10,736
1 ,060 -98
-746
1 ,609 1 ,609 1 ,609
1 ,609 1 ,714 1 ,714 1 ,714
-105
12,561
1 1 ,755
1 1 ,755
10,976 4,738 3,749
989
1 ,803 624
1 ,089 90
236
13,473 1 2,895 1 2,895 12,214
681
578 356 222
1 4,338 1 4,359 1 3,098
1 ,261 -21
-865
865
1 1 ,788 1 1 ,210 1 1 ,2 1 0
10,529 681 578 356 222
12,612 1 2,633 1 1 ,372
1 ,261 -21
-824
1 ,685 1 ,685 1 ,685 1 ,685 1 ,726 1 ,726 1 ,726
-41
13,473
1 2,895
1 2,895
1 2,214 5,273 4,096 1 , 1 77
1 ,884 654
1 , 1 23 107
216
1995
1 4,154 1 3,347 1 3,347 1 2,716
631
807 298 509
1 4,968 15,218 1 3,730
1 ,488 -250
-814
814
12,410 1 1 ,603
1 1 ,603 10,972
631 807
298 509
1 3,008 1 3,258 1 1 ,770
1 ,488 -250 -598
1 ,744 1 ,744 1 ,744 1 ,744 1 ,960 1 ,960 1 ,960 -216
14,154
1 3,347
1 3,347
1 2,716 5,339 4,1 67 1 , 1 72
1 ,958 650
1 ,204 104
164
1996
1 5,651 1 4,858
1 4,858 1 4 , 1 74
684
793
389 404
1 5,773
1 5,842 1 4,386
1 ,456 -89
-122
122
1 3,862 13,069 13,069
12,385 684
793 389
404 1 3,885
1 3,954 1 2,498
1 ,456 -89
-23
1 ,790 1 ,790 1 ,790 1 ,790 1 ,888 1 ,888 1 ,888
-98
1 5,651
1 4,858
1 4,858
1 4 , 1 74
6, 1 02 4,662 1 ,440
2,004 674
1 ,219 1 1 1
166
Ireland 1 78
1997
1 7,764
16,839
1 6,839
16 , 164
675
925
449
476
1 7,412
1 7,432
1 5,846
1 ,586
-20
352
-352
1 5,818
1 4,893
1 4 ,893
1 4,218
675
925
449
476
1 5,474
1 5,494
1 3,908
1 ,586
-20 344
1 ,944
1 , 944
1 ,944
1 ,944
1 ,938
1 ,938
1 ,938
6
1 7,764
1 6,839
1 6,839
1 6, 1 64
7,037
5,340
1 ,697
2,1 74
661 1 ,370
143
1 89
209
I reland 1 78
4 Taxes on Property ............................. .
4.1 Recur. Taxes on lmmov. Prop . ...... . 4.3 Estate, Inheritance & Gift Taxes ... .
4.4 Taxes-Financ.& Cap.Transact. ....... .
5 Dom. Taxes on Goods & Serv . . ..... .
5.1 Gen. Sales, Turn0ver or V.A.T .. . . . . . .
5.2 Excises ................................................. .
6 Taxes-lnternat'l Trade, Transac ..... .
7 Other Taxes ....................... ................. .
v 8 9 1 0
Nontax Revenue ... . . . . ......................... .
Entrepren. & Property Income ....... .
Adm.Fees,Chges,Nonind.Sales ...... . Fines and Forfeits .............. .... . . . . . ..... ..
VI Capital Revenue ................................ .
VII Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 7 Fm.Abroad(Exci.Supranat.Auth.) ... . 1 7.1 Current ................................................ ..
18 From Other Levels of Nat. Govt . . .. .
1 8.1 Current ............ . . . . . . ................. .............. .
19 Fm.Supranat.Auth.to Mbr.Cts . ........ .
19.1 Current .. . . . . . . . . . . . . . . . ................................ .
19.2 Capital ..... ............................................. .
Table B. Expenditure by Function Consolidated Central Government
I Total Expenditure ( = C.II) ................ .
1 Gen. Pub. Serv. incl. Pub. Order ... . 2 Defense .............................................. ..
3 Public Order & Safety ....................... . 4 Education .. . . . . . . . . . . ................................. .
5 Health ................................................... .
6 Social Security & Welfare ................ . 7 Housing & Commun. Amenities ..... .
8 Recr.,Cultr. ,Relig.Affrs . . . . . . . . .... . . . . . .. . . . .
9·13 Econ. Affairs & Services .................. . 9 Fuel & Energy .................................... .
10 Agric.,Forestry,Fishing,Hunt. ........ . . . . 1 1 Mining, Manufc., & Construct. ........ . 1 2 Transportation & Communication . . . 1 3 Oth. Econ. Affairs & Serv . ............... .
14 Other Expenditures ........................... . of which: Interest Payments ....... .
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay(II +V) ......... .
I I Total Expenditure (I I I + IV) ............... .
Ill Current Expenditure ..................... ... . . .
1 Expenditure on Goods & Serv . . ..... .
1.1 Wages and Salaries ..... . . . . . . ............... . 1.3 Other Purch.of Goods & Serv . . ...... .
2 Interest Payments ............................. .
3 Subsidies & Oth. Curr. Trans! . ....... .
3.5 Transfers Abroad ............................... .
IV Capital Expenditure ........................... .
4 Acquis. of Fixed Cap. Assets ......... .
7 Capital Transfers .................... . .......... . 7.1 Domestic .............................................. . 7 .1.1 To Other Levels of Nat. Govt ......... .
7.2 Abroad .............. . . . . . . . . . . . . . ....................... .
V Lending minus Repayments ........... .
8 Domestic .. . . . ......................................... .
8.1 To Other Levels of Nat. Govt ... . . . . . . .
2 1 0
1988
161
27
27
107
3,388
1 ,710
1 ,461
597
314
273
1 0
297
1 4
1 4
2
2
281
167
1 1 4
10,302
922
297
1 ,191
1 ,275
2,654
377
25
1 ,636
66
766
267
300
237
1 ,925
1 ,925
10,206
10,302
9,641
1 ,792
1 ,280
512
1 ,925
5,924
73
661
1 1 7
544 539
279
5
-96
-96
-10
1 989
202
5
27
170
3,637
1 ,798
1 ,592
555
283
262
1 0
286
5
5
2
2
279
165
1 14
9,825
823
306
1 ,266
1 ,302
2,745
293
36
1 , 1 1 5
67
205
225
381
237
1 ,939
1 ,936
9,662
9,825
9,157
1 ,839
1 ,323
516
1 ,936
5,382
63
668 88
580
575
333
5
-163
-163
-59
1990
208
5
38
165
3,659
1 ,762
1 ,639
637
336
299
2
466
2
2
464
215
249
10,790
855
357
1 ,3 1 5
1 ,412
2,891
258
43
1 ,422
75
404
273
41 1
259
2,237
2,237
10,761
10,790
1 0,042
2,012
1 ,499
513
2,237
5,793
54
748
135
613
608
333
5
-29
-29
-27
1991 1992 1993 1994 1995 1996 1997
Millions of Pounds/ Year Ending December 31
216
6
50
1 60
3,678
1 ,767
1 ,648
702
411
289
2
720
2
2
718
366
352
1 1 ,618
960 386
1,418
1,568
3,186
259
53
1 ,541
76
437
302
434
292
2,247
2,247
1 1 ,264
1 1 ,618
10,829
2,204
1 ,650
554
2,247
6,378
99
789
134
655
645
378
1 0
-354
-354
-20
208
7
33
1 68
3,925
1 ,927
1 ,698
750
420
328
2
699
2
2
697
338
359
12,485
1,021
394
1 ,577
1 ,751
3,538
255
60
1 ,672
75
505
320
476
296
2,217
2,217
12,437
12,485
1 1 ,645
2,425
1 ,807
618
2,217
7,003
108
840
133
707
701
406
6
-48
-48 -18
212
9
51
152
3,987
1 ,967
1 ,707
779
429
348 2
806
3
3
803
369
434
13,510
1 , 160
403
1 ,738
1 ,931
3,752
294
67
1,922
120
531
391
568
312
2,243
2,243
13,412
13,510
12,450
2,485
1 ,877
608
2,243
7,722
1 55
1 ,060
1 52
908 901
559
7
-98
-98
-26
278
1 4
59
205
4,563
2,303
1 ,928
681
334
346
578
3
3
575
353
222
14,359
1 ,202
427
1 ,897
2,152
3,898
378
81
2,121
1 10
531
421
694
365
2,203
2,203
14,338
14,359
1 3,098
2,588
1,951
637
2,203
8,307
193
1 ,261
189
1 ,072
1 ,060
581
1 2
-21
-21
-77
292
1 2
60
220
4,963
2,547
2,063
631
285
345
807
2
2
805
296
509
15,218
1 ,273
431
1 ,987
2,321
4,272
417
83
2,182
108
606
502
560
406
2,252
2,252
14,968
15,218
1 3,730
2,708
2,013
695
2,252
8,770
205
1 ,488
181
1 ,307
1 ,300
691
7
-250
-250
-80
373
1 4
82
277
5,529
2,924
2,219
684
31 5
368
793
1
792
388
404
1 5,842
1 ,438
459
2,1 1 3
2,487
4,285
432
108
2,492
170
750
547
591
434
2,029
2,029
1 5,773
1 5,842
14,386
2,827
2,097
730
2,029
9,530
336
1 ,456
218
1 ,238
1 ,230
744
8
-89
-89
-81
472
3
89
380
6,292
3,427
2,447
675
302
372
925
924
448
476
1 7,432
1,574
506
2,368
2,835
4,521
366
1 1 9
2,907
213
860
500
856
478
2,236
2,236
17,412
17,432
1 5,846
3,051
2,232
819
2,236
10,559
287
1 ,586
220
1 ,366
1 ,359
829
7
-20
-20
-82
Government Finance Statistics Yearbook 2002
I II Ill IV 4 v 8 9,10 VI VII 18
1 3 4 5 6 7 8 9 1 0 1 2 1 3 14
I I I I l l 1 1.1-2 1.3 2 3 3.2 IV 4,5,6 7 v
S.11
Table L. Local Governments
A. Revenue & Grants Total Revenue & Grants(I I+VII) ... .
Total Revenue ( I l l+ VI) ... . . . . . . . . . . . . . . . . . .
Current Revenue (IV+ V) ............. . .. .
Tax Revenue ( 1 -7 ) . . . . . . . . . . . . . . . . . . . . . . . . . .. ..
Taxes on Property .... . . . . . . . . . . . . . . . . . . . . . . . . . .
Nontax Revenue (8-1 2) . . . . . . . . . . . . . . . . ... .
Entrepren. & Property Income ....... .
Fees, Sales. Fines ... . . . . . . . . . . . . . . . . . . . . . . . . . .
Capital Revenue ..... . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Grants . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
From Other Levels of Nat. Gov1 . ... .
B. Expenditure by Function Total Expenditure ( = C.I I) ... . . ........... .
General Public Services ................... .
Public Order and Safety ................... .
Education .. . . . . . . . ............... . . . . . . . . . . . . ......... .
Health .......................................... . . . . . . . . . .
Social Security & Welfare ... . . ........... .
Housing & Commun. Amenities . . . . . .
Recr.,Cultr.,Relig.Affrs . .......... . ......... .. Fuel and Energy . . . . . . . . ............... . . . . . . . . ..
Agricult.,Forestry,Fish.,Hunt. ........... .
Transportation & Communication .. .
Oth. Econ. Affairs & Serv . . ............. ..
Other Expenditures .... . . . . . . . . . . . . ..... . . . . . ..
C. Expenditure and Lending minus Repayments by Economic Type Tot.Exp.& Lend-Repay.(II + V) ........ .
Total Expenditure ( I I I+ IV) .............. ..
Current Expenditure ( 1 -3) .. . . . . . . . . . . . . . . .
Expenditure on Goods & Serv . . . . . . . .
Wages & Sal.& Emplr.Contrib . ...... ..
Other Purch.of Goods & Serv . . ..... ..
Interest Payments ............ .......... . . . . . . ..
Subsidies & Other Curr. Trans! . . .... .
Trans!. to Oth.Lev.Nat.Gov1 . . . . . . . . . . . . .
Capital Expenditure (4-7) ... . .......... . . .
Stocks, Land, Cap. Assets .............. .
Capital Transfers .............................. . .
Lending minus Repayments .......... ..
DEFICIT/SURPLUS (A.I-C.I) .......... .
1988
2,913
834
748
194
194
554
295
259
86
2,079
2,079
2,840
87
57
279
1 ,261
125
403
77
96
1 2
3 1 2
16
115
2,873
2,840
2,537
1 ,941
1 ,062
879
1 1 5
481
2
303
293
10
33
40
2002 Government Finance Statistics Yearbook
1989
3,Q42
896
805
231
231
574
276
298
91
2,146
2,146
2,988
1 1 1
53
301
1 ,372
102
373
74
1 1 3
9
337
31
1 1 2
2,978
2,988
2,616
2,073
1 , 1 1 2
961
1 1 2
431
2
372
361
1 1
-10
84
1 990
3,135
820
690
1 1 9
1 1 9
571
284
307
130
2,315
2.3 1 5
3,175
108
61
306
1 ,462
1 1 3
409
81
1 1 9
1 0
392
27
87
3,1 54
3,175
2.750
2,220
1 ,214
1 ,006
90
440
2
425
406
1 9
-21
-19
1991 1992 1993 1994
Millions of Pounds/ Year Ending December 31
3,382
819
703
130
130
573
263
310
1 1 6
2,563
2,563
3,465
92
65
329
1 .625
135
445
87
144
10
416
24
93
3,441
3,465
2,990
2,413
1 ,336
1,077
96
481
2
475
452
23
-24
-59
3,707
863
746
134
134
612
271
341
1 1 7
2,844
2,844
3,761
83
73
404
1 ,801
1 71
442
81
148
9
432
23
94
3,734
3,761
3,268
2,633
1 ,459
1 , 1 74
97
538
2
493
465
28
-27
-27
4,193
930
788
125
125
663
284
379
142
3,263
3,263
4,1 54
88
63
468
1 ,984
183
500
82
134
10
508
1 7
97
4,122
4,154
3,582
2,907
1 ,666
1 ,241
101
574
3
572
537
35
-32
71
4,674
1,071
857
135
1 35
722
310
412
214
3,603
3,603
4,473
91
85
520
2,103
202
601
106
150
1 0
494
23
88
4,479
4,473
3,856
3,125
1 ,726
1 ,399
91
840
3
617
570
47
6
195
1995
4,924
1 ,072
883
1 36
136
747
327
420
189
3,852
3,852
4,847
81
91
575
2,279
225
679
93
174
10
517
43
80
4,850
4,847
4,1 22
3,302
1 ,845
1 ,457
83
737
2
725
672
53
3
74
1996
5,316
1 ,232
933
140
140
793
343
450
299
4,084
4,084
5,189
97
96
601
2,397
260
763
101
186
1 1
578
32
67
5,197
5,189
4,388
3,492
1 ,959
1 ,533
70
826
1
801
746
55
8
1 1 9
I reland 1 78
1997
5,874
1 ,257
947
126
126
821
360
461
310
4,617
4,617
5,854
135
106
659
2,662
305
870
1 1 3
224
1 3
659
43
65
5,860
5,854
4,884
3,863
2,165
1 ,698
68
933
990
937
53
6
1 4
2 1 1
Israel 436
1992 1993 1994 1995 1996 1997 1998 1 999 2000 2001
Millions of New Sheqalim/ Year Ending December 31
Summary Table Consolidated Central Government
1 Total Revenue and Grants (A. I) ..... t72,369 81,71 1 96,486 1 1 4,372 136,749 156,547 1 72,069 185,514 206,693 206,910 2 Total Revenue (A. I I ) ............ .............. t63,295 73,482 88,559 108,032 123,796 145, 1 10 1 59,91 1 173,187 194,736 195,376 3 Current Revenue (A.III) ..................... t62,845 73,482 88,559 108,032 123,796 145, 1 10 159,91 1 1 73,187 194,736 1 95,376 3.1 Tax (A.IV) . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . t53,853 63,107 77,502 92,874 106,014 1 24,819 135,154 1 48,222 1 69,539 171 ,532 3.2 Nontax (A.V) . . . . ................. . . . . . . . . ........... t8,992 10,375 1 1 ,057 15, 158 17,782 20,291 24,757 24,965 25,197 23,844 4 Capital Revenue (A. VI) ..................... t450 5 Grants (A. VII) ...................................... t9,074 8,229 7,927 6,340 12,953 1 1 ,437 12,158 1 2,327 1 1 ,957 1 1 ,534
5.1 Curr.(A1 7 . 1 + A 1 8. 1 + A 1 9. 1 ) ........... t9,074 8,229 7,927 6,340 12,953 1 1 ,437 12,158 12,327 1 1 ,957 1 1 ,534 5.2 Cap.(A1 7 .2 +A1 8.2+ A1 9.2) ............ t-
6 Total Exp.& Lend-Repay(C.I) .......... t79,318 86,386 103,368 126,343 150,002 1 55,530 1 77,588 1 94,212 202,674 224,180
7 Total Expenditure (C. I I ) ... . ..... ... ......... t78,163 86,273 102,350 125,369 149,571 165,250 1 83,046 1 97,954 208,603 224,287
8 Current Expenditure (C. Ill) ............... t68,1 24 75,359 92,150 1 14,327 136,268 154,099 171 , 148 185,614 197,305 21 1 ,936
9 Capital Expenditure (C.IV) ................ t10,172 10,930 10,084 1 1 ,180 13,521 1 1 ,792 1 1 ,217 1 1 ,940 1 1 ,378 12,351
Adjustment to Total Expenditure ... . t-133 -16 1 1 6 -138 -21 8 -641 681 400 -ao
1 0 Lending minus Repay(C.V) . . . . . . . . . . .. . . t1 , 155 1 1 3 1 ,018 974 431 -9,720 -5,458 -3,742 -5,929 -107
1 1 Overall Deficit/Surplus ( 1 -6) . . .......... t-0,949 -4,675 -0,882 -1 1 ,971 -13,253 1 ,017 -5,519 -8,698 4,019 -17,270
1 2 Financing (D.I o r E.l) ( = -1 1 ) ........... t6,949 4,675 6,882 1 1 ,971 13,253 -1,017 5,519 8,698 -4,019 17,270
1 3 Abroad (D.III or E . Ill) .. . . . . . . . . . . . . . . . . . . . . . . . t2,085 4,948 6,227 -644 5,822 4,074 4,981 -2,904 -2,236 -480
14 Domestic (D.II or E . l l ) .. . . . . . . . . . . . . . . . . . . . . . . t4,864 -273 655 12,615 7,431 -5,091 538 1 1 ,602 -1,783 1 7,750
Memorandum Item: 1 5 Govt Debt End Period (F.I) ............. 222,990 252,818 282,795 315,416 360,707 384,924 432,659 443,534 440,178 469,600
Summary Table Budgetary Central Government
Total Revenue and Grants (A. I) ..... t68,068 76,686 90,442 103,227 123,195 137,072 1 50,120 161 ,249 1 79,665 1 77,883
2 Total Revenue (A. I I ) .......................... t58,994 68,457 82,515 96,887 1 10,242 125,635 137,962 148,922 167,708 1 68,349
3 Current Revenue (Al i i ) . . . . . . . . . . . . . . . . . . . . . t58,544 68,457 82,515 96,887 1 10,242 1 25,635 137,962 148,922 167,708 166,349
3.1 Tax (A.IV) .. . . . . . . . . . . . . . . . . . . . . . . . . . . . ... . . . . . . . . . . . . . t49,552 58,Q82 71 ,458 81 ,729 92,460 105,344 1 1 3,205 123,957 142,51 1 142,505
3.2 Nontax (A.V) ...... . . . . ........... . . . . . . . . ........... t8,992 10,375 1 1 ,057 15,1 58 17,782 20,291 24,757 24,965 25,197 23,844
4 Capital Revenue (A. VI) ..................... t450
5 Grants (A. VII) .. . .. ................................. t9,074 8,229 7,927 6,340 12,953 1 1 ,437 12,158 12,327 1 1 ,957 1 1 ,534
5.1 Curr.(A17. 1 + A 1 8. 1 +A1 9 . 1 ) ........... t9,074 8,229 7,927 6,340 12,953 1 1 ,437 12, 158 12,327 1 1 ,957 1 1 ,534
6 Total Exp.& Lend-Repay(C.IJ ... . . . . . . . t69,249 74,345 88,034 104,762 123,635 124,758 142,902 156,063 161 ,025 1 77,581
7 Total Expenditure (C.II) ..................... t68,094 74,232 87,016 103,788 123,204 134,478 1 48,360 159,805 166,954 1 77,688
8 Current Expenditure (C.III) ..... .. ........ t58,089 63,352 76,872 92,809 109,941 1 23,406 136,554 147,562 155,746 1 65,422
9 Capital Expenditure (C.IV) .... ... .. .. . . .. . t10,138 10,896 10,028 1 1 , 1 1 7 13,481 1 1 ,713 1 1 ,125 1 1 ,843 1 1 ,288 12,266
Adjustment to Total Expenditure .... t-133 -16 1 1 6 -138 -21 8 -041 681 400 -ao
10 Lending minus Repay (C.V) . . . . . .... .. . . t1 ,155 1 1 3 1 ,018 974 431 -9,720 -5,458 -3,742 -5,929 -107
1 1 Overall Deficit/Surplus ( 1 -6) . . . . . . . . . . . . t-1 ,181 2,341 2,408 -1 ,535 -440 12,314 7,218 5,186 1 8,640 302
1 2 Financing (D. I o r E . I) .. . ............ . . . . . . . . .. t6,855 4,916 6,548 1 1 ,990 13,063 -965 5,566 9,031 -4,826 18,888
1 3 Abroad (D. I l l o r E. l l l ) ......................... t2,085 4,948 6,227 -644 5,822 4,074 4,981 -2,904 -2,236 -480
14 Domestic (D.II or E . l l ) ..... ...... . . .. . ........ t4,770 -32 321 12,634 7,241 -5,039 585 1 1 ,935 -2,590 1 9,368
Memorandum Item: 1 5 Govt. Debt End Period (F.I) .. . . . . . . . . . . . 222,990 252,818 282,795 315,416 360,707 384,924 432,659 443,534 440,178 469,600
Summary Table Central Govt - Soc. Security Funds
1 Total Revenue and Grants (A. I) ..... t4,301 5,025 6,044 1 1 ,145 13,554 1 9,475 21 ,949 24,265 27,028 29,027
2 Total Revenue (Al l) ...... ................... . t4,301 5,025 6,044 1 1 ,145 13,554 19,475 21 ,949 24,265 27,028 29,027
3 Current Revenue (A. Ill) ..................... t4,301 5,025 6,044 1 1 , 145 13,554 19,475 21 ,949 24,265 27,028 29,027
3.1 Tax (A.IV) . . . . . . . . . . . . . . . . . . . .......................... t4,301 5,025 6,044 1 1 ,145 13,554 19,475 21 ,949 24,265 27,028 29,027
6 Total Exp.& Lend-Repay(C.I) .......... t10,069 12,041 15,334 21 ,581 26,367 30,772 34,686 38,149 41 ,649 46,599 7 Total Expenditure (C.II) ....... . . . ....... . ... t10,069 12,041 15,334 21 ,581 26,367 30,772 34,686 38,149 41 ,649 46,599
8 Current Expenditure (C.III) ............... t10,035 1 2,007 15,278 21,518 26,327 30,693 34,594 38,052 41 ,559 46,514
9 Capital Expenditure (C.IV) ................ t34 34 56 63 40 79 92 97 90 85
1 1 Overall Deficit/Surplus ( 1 -6) . . . . . . . .... . t-5,768 -7,016 -9,290 -10,436 -12,813 -11 ,297 -1 2,737 -13,884 -14,621 -17,572
1 2 Financing (D. I o r E . I ) .................... .. . . . t94 -241 334 -1 9 190 -52 -47 -333 807 -1,618 14 Domestic (D. I I or E. I I ) . . . . . . . ................. t94 -241 334 -19 190 -52 -47 -333 807 -1,618
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants( I I + VII) . . . . t72,369 81 ,71 1 96,486 1 14,372 136,749 156,547 1 72,069 185,514 206,693 206,910
II Total Revenue ( I I I +VI) ............. .. ...... t63,295 73,482 88,559 108,032 123,796 145, 1 10 159,91 1 1 73,187 194,736 1 95,376
2 1 2 Government Finance Statistics Yearbook 2002
Ill Current Revenue (IV+ V) ............... ..
IV Tax Revenue ...................................... . Tax on lnc.,Profits, Cap.Gains ........ .
1.1 Individual... ........................................... . 1.2 Corporate ............................................. . 1.3 Other Unalloc. Taxes on Inc . ......... .
2 Social Security Contributions .......... . 2.1 Employees ........................................... . 2.2 Employers .. . . . .... ................. . . . . ......... . . . .. 2.3 Self·Employed or Nonemployed .... .
3 Taxes on Payroll & Work Force ..... .
4 Taxes on Property ................. . . ......... . . 4.1 Recur. Taxes on lmmov. Prop . . ..... . 4.6 Other Recur. Taxes on Prop . ......... .
5 Dom. Taxes on Goods & Serv . . ..... . 5.1 Gen. Sales, Turnover or V.A.T ...... . . 5.2 Excises ................................................ . .
6 Taxes·lnternat'l Trade, Transac ..... . 6.1 Import Duties ............. ......................... .
7 Other Taxes ........ ................................ .
v 8 9 1 0 1 2
V I 16
Adjustment to Tax Revenue ........... .
Nontax Revenue .... ............................ . Entrepren. & Property Income ....... . Adm.Fees,Chges,Nonind.Sales ...... . Fines and Forfeits ............................. . Other Nontax Revenue .................... . Adjustment to Nontax Revenue ..... .
Capital Revenue ................................ . Cap.Transf.fr.Nongovt.Sources ...... .
VII Grants .... ......................... ... . . . . . . . . . . . . . . . . . . . . 17 From Abroad ........... . . . . . . . . . . . . . . . . .... ........ . 17.1 Current ................................................. .
Table B. Expenditure by Function Consolidated Central Government
I Total Expenditure ( =C.II) ................ . 1 General Public Services ............ ... .... . 2 Defense ............................................... . 3 Public Order & Safety ....................... . 4 Education ............................................. .
5 Health ................................................... .
6 Social Security & Welfare ................ .
7 Housing & Commun. Amenities .... . . 8 Recr.,Cultr.,Relig.Affrs . ..................... .
9-13 Econ. Affairs & Services .................. . 9 Fuel & Energy ........ ............................ . 10 Agric.,Forestry,Fishing,Hunt. ........... . 1 1 Mining, Manufc., & Construct. ........ . 1 2 Transportation & Communication . . .
1 3 Oth. Econ. Affairs & Serv . ............... . 14 Other Expenditures ........................... .
of which: Interest Payments ....... .
Adjustment to Total Expenditure ... .
1992
t62,845
t53,853
t21 ,948
t1 6,556
t3,313
t2,079
t4,301
t2,478 t1 ,172
t651
t1 ,761
t460
t460
t-
t23,752
t20,558
t2,671
t1,165
t942
t331
t135
t8,992
t4,240
t4,1 16
t327
t267
t42
t450
t450
t9,074
t9,074
t9,074
t78,163
t1 ,458
t16,919
t1 ,964 t8,474
t3,359
t1 7,329
t8,312
t860
t7,150
t526
t1,142
t2,395
t1 ,846 t1 ,241
t12,511
t11 ,689
t-173
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
II
Ill 1 1.1
Tot.Exp.& Lend·Repay(ll + V) ......... .
Total Expenditure ( I I I+ IV) ............... .
Current Expenditure .......................... . Expenditure on Goods & Serv . ...... . Wages and Salaries .......................... .
t79,318
t78,163
t68.124
t27,165
t9,787
2002 Government Finance Statistics Yearbook
1993
73,482
63,107
27,843
20,136
4,814
2,893
5,025
2,927
1 ,425
673
1 ,621
526
526
26,422
22,832
2,968
748
748
476
446
10,375
3,768
5,654
358
557
38
8,229
8,229
8,229
86,273
1 ,796
1 7,539
2,301
10,295
3,548
20,034
6,927
867
9,141
494 1 ,602
2,973
2,365 1 ,707
13,879
13,168
-54
86,386
86,273
75,359
29,456
1 1 ,414
1994 1995 1996 1997 1998
Millions of New Sheqalim/ Year Ending December 3 1
88,559
77,502
36,524
25,076
7,581
3,867
6,044
3,624
1 ,664
756
2,068
838
838
31 , 1 1 7
27,074
3,279
544 544
541
-174
1 1 ,057
4,523
5,530
388 625
-9
7,927
7,927
7,927
102,350
2,1 1 5
1 9,836
2,983
13,921
5,791
25,080
5,989
978
9,917
561 1 ,677
3,106
2,412 2,161
1 5,673
14,648
67
1 03,368
102,350
92, 150
35,669
1 4,586
108,032
92,874
41,616
29,866
8,000 3,750
1 1 ,145
7,529
1 ,769
1 ,847
2,692
979
979
35,915
31 ,287
3,696
908
908
500
...j)81
15,158
6,737
7,356
471
502 92
6,340
6,340
6,340
1 25,369
2,702
22,519
3,763
16,108
1 2,987
30,870
5,952
1 ,098
10,849
508
1 ,866
4,128
2,412
1 ,935
18,622
1 6,962
-101
1 26,343
1 25,369
1 1 4,327
42,739
1 9,338
1 23,796
106,014
44,248
31 ,848
8,61 1
3,789
1 3,554
9,606
1 ,852
2,096
3,486
1 ,134
1 , 1 34
41 ,523
35,539
4,897
977
977
751
341
1 7,782
7,220
9,415
649
674
-176
1 2,953
12,953
1 2,953
149,571
3,038
26,979
4,481
20,630
1 7,348
36,791
6,880
1 ,497
1 1 ,458
429 2,166
4,288
3,099
1 ,476
20,479
18,753
-10
1 50,002
149,571
1 36,268
51 ,237
22,228
145, 1 1 0
124,819
52,359
37,369
1 1 ,670
3,320
1 9,475
1 1 , 1 91
5,512
2,772
4,221
1 , 139
1 , 139
45,970
38,873
5,807
1 ,078
1 ,078
749
-172
20,291
9,043
9,953
830
601
-136
1 1 ,437
1 1 ,437
1 1 ,437
1 65,250
3,332
29,581
5,005
22,922
22,330
41 ,979
6,139
1 ,571
1 1 ,308
433
1 ,980
4,403
3,1 1 5
1 ,377
21 ,484
1 9,576
-401
1 55,530
165,250
1 54,099
56,298
24,881
159,91 1
135,154
57,145
41 ,350
1 2,420
3,375
21 ,949
12,434
6,486
3,029
3,809
1 ,208
1 ,208
49,164
41 ,469
6,1 78
1 ,097
1 ,097
782
24,757
1 1 ,721
1 1 ,155
853
967
61
1 2, 1 58
12,158
1 2, 1 58
183,046
3,953
32,449
5,660
24,316
25,135
47,202
6,029
1 ,606
1 1 ,076
470
1 ,617
3,893
3,521 1 ,575
24,966
22,799
654
1 77,588
183,046
1 7 1 , 1 48
60,988
26,656
1 999
173,187
148,222
62,087
45,483
1 2,622
3,982
24,266
1 3,768
7,141
3,357
4,180
1 ,430
1 ,430
54,153
45,883
6,519
1 ,246
1 ,246
860
24,965
1 1 ,079
1 2,382
901
590
1 3
1 2,327
1 2,327
1 2,327
1 97,954
4,1 1 5
34,021
6,853
27,829
27,160
51 ,270
6,490
1 ,962
1 2,481
458
1 ,742
4,464
3,942 1 ,875
25,297
22,956
476
194,212
1 97,954
185,614
66,083
30,51 2
2000
1 94,736
169,539
77,433
54,035
18,308
5,090
27,028
1 5,394
8,034
3,600
4,608
640
640
57,503
48,994
6,595
1 ,324
1 ,324
1 ,003
25,197
8,614
1 5,220
875
618
-130
1 1 ,957
1 1 ,957
1 1 ,957
208,603
4,920
36,185
7,419
28,236
28,023
56,441
6,347
1 ,837
12,248
491
1 ,622
4,035
4,621
1 ,479
27,207
25,140
-260
202,674
208,603
1 97,305
69,330
29,156
Israel 436
2001
1 95,376
171 ,532
77,511
55,735
1 7,443
4,333
29,027
1 6,548
9,073
3,406
4,729
785
785
57,353
48,666
6,601
1 ,256
1 ,256
871
23,844
6,869
1 5,486
653
836
1 1 ,534
1 1 ,534
1 1 ,534
224,287
5,1 1 4
38,380
8,137
31,271
30, 179
62,759
6,765
1 ,952
1 2,791
502
1 ,799
3,781
5,075
1 ,634
27,155
25,207
-216
224,180
224,287
21 1 ,936
75,61 0
33,819
2 1 3
Israel 436
1.2 Employer Contributions ..... ............... .
1.3 Other Purch.of Goods & Serv . ....... . 2 Interest Payments ............................. . 3 Subsidies & Oth. Curr. Trans! . ....... . 3.1 Subsidies ............................................. .
3.2 Transf.to Oth.Lev.Nat.Govt . ............ . 3.3-4 Transf.to Nonpft.lnst.& Houshld . ... .
IV Capital Expenditure ........................... . 4 Acquis. of Fixed Cap. Assets ......... . 7 Capital Transfers ..................... .......... . 7.1 Domestic .................. . . . . . . . . . . . . . . . . . ........... . 7 .1.1 To Other Levels of Nat. Govt ......... .
Adjustment to Total Expenditure ... .
V Lending minus Repayments ........... . 8 Domestic .............................. ................ . 8.1 To Other Levels of Nat. Govt ......... . 8.3-4 To Financial lnst. & Other ............... .
II 1 2 3 4 5
I l l 7 8 9
II
2 3 4 5 6
Ill 7 9 10 12
I I Ill
I II Ill
21 4
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing ( 1 1 + 111) . . . . . . . . . . . . . . . ................ .
Domestic Financing ......................... . . From Other General Govt . . .... . . . . . .. . . . From Monetary Authorities .............. . From Deposit Money Banks ........... . Other Domestic Financing ... . . . . . . . . . . . . Adjustments ... . . . . . . . . . . . . . . ...... ................. .
Financing Abroad ................ .. . . . . . . . . . . . . . From Foreign Governments ............ . Other Borrowing Abroad .................. . Changes in Cash, Deposits, etc . . .. .
Table E. Financing by Type of Debt Instrument Consolidated Central Government
Financing ( = D.I) ............. .... .. .. . . .. ...... .
Domestic Financing ( = D.II) ............ . Long-term Bonds .......... .... . . .. . . . .. ........ . Short-term Bonds and Bills ............. . Long-term Loans n.e.c . . ................... . Short-term Loans & Adv. n.e.c . ..... . Other Domestic Liabilities ............... . Changes in Cash, Deposits, etc . ... .
Financing Abroad ( = D. Ill) .............. . Long-term Bonds ............................... . Long-term Loans n.e.c . .................... . Short-term Loans & Adv. n.e.c . ..... . Changes in Cash, Deposits, etc . ... .
Table F. Outstanding Debt Consolidated Central Government
(at End of Fiscal Year)
Total Debt ( 1 1+ 11 1) ............................. .
Domestic Debt .................................. .. Foreign Debt ....................................... .
Table L Local Governments
A. Revenue and Grants Total Revenue & Grants(II +VII) ... . Total Revenue ( I l l+ VI) ....... . . ........... . Current Revenue (IV+ V) ................ .
1992
t1 ,054
t1 6,324
t1 1 ,689
t29,270
t3,857
t3,639
t21 ,774
t10,172
t1 ,878
t8,294
t8,294
t510
t-133
t1 , 155
t 1 , 1 55
t72
1 ,083
t6.949
t4,864
t84
t-2,954
t-1 ,993
t9,727
t-
t2,085
t-609
t2,765
t-71
t6,949
t4,864
t9.176
t2,021
t-4,633
t449
t131
t-2,280
t2,085
t1 ,801
t316
t39
t-71
222,990
168,248
54,742
t10,600
t6,412
t5,923
1993
1 ,231
16,81 1
13,168
32,735
4,798
4,125
23,812
10,930
1 ,840
9,090
9,090
1 , 1 74
-16
1 1 3
1 1 3
58
55
4,675
-273
-229
-3,546
-2,428
5,930
4,948
-045
6,148
-555
4,675
-273
8,038
916
-5,779
353
-261
-3,540
4,948
5,970
-473
6
-555
252,81 8
1 88,706
64,1 1 2
1 2,776
7,484
6,942
1994 1995 1996 1997 1998 1999 2000 2001
Millions of New Sheqalim/ Year Ending December 3 1
1 ,570
19,513
14,648
41 ,833
4,990
5,786
31 ,057
10,084
2,389
7,695
7,695
1 ,240
1 1 6
1,01 8
1,018
65
953
6,882
655
89
�0
-2,102
2,748
6,227
�03
6,440
590
6,882
655
4,957
569
-5,760
135
205
549
6,227
6,506
�98
29
590
282,795
21 1 ,726
71 ,069
1 6,079
9,322
8,637
1 ,536
21 ,865
1 6,962
54,626
4,275
6,945
43,406
1 1 , 1 80
2,710
8,470
8,470
1 ,245
-138
974
974
974
1 1 ,971
12,615
-72
38
-5,341
1 7,990
-044
�59
1 ,228
-1,013
1 1 ,971
12,615
14,891
6,861
�.901
54
201
-491
-044 1 ,864
-1 ,485
-10
-1,013
315,416
240,333
75,083
1 9,480
1 1 ,399
10,547
1 ,756
27,253
1 8,753
66,278
4,189
7,825
54,264
13,521
3,298
10,223
10,223
2,002
-21 8
431
431
431
13,253
7,431
1 1 7
-5,559
-1 ,051
1 3,924
5,822
�23
6,406
239
1 3,253
7,431
12,183
4,919
-4,344
278
-98
-5,507
5,822
6,638
-935
-120
239
360,707
277,034
83,673
22,845
1 3,087
1 2,524
1,978
29,439
1 9,576
78,225
4,330
8,834
65,061
1 1 ,792
3,211
8,581
8,581
1 ,923
-041
-9,720
-9,720
-9,720
-1,017
-5,091
-195
-6,007
-2,416
3,527
4,074
-980
5,121
-67
-1,017
-5,091
6,506
-216
-5,809
473
-68 -5,977
4,074
6,140
-2,660
661
-67
384,924
292,401
92,523
25,919
15,135
14,640
2,1 1 9
32,213
22,799
87,361
3,449
9,648
74,264
1 1 ,217
3,803
7,414
7,414
2,231
681
-5,458
-5,458
-5,458
5,519
538
-21 5
-7,579
-2,353
10,685
4,981
-971
5,537
415
5,519
538
1 1 ,792
2,794
�.493
1 ,017
22
-6,594
4,981
6,545
-1,416
-563
415
432,659
31 8,398
1 1 4,261
28,313
16,603
16,184
2,397
33,174
22,956
96,575
3,774
1 1 , 108
81 ,693
1 1 ,940
3,723
8,217
8,217
2,102
400
-3,742
-3,742
-3,742
8,698
1 1 ,602
-468
3,026
-772
9,816
-2,904
-1,147
-1,757
8,698
1 1 ,602
1 1 ,125
1 ,843
-4,004
225
-72
2,485
-2,904
-1 ,657
583
-73
-1,757
443,534
330,062
1 1 3,472
31 ,244
1 8,305
1 7,897
2,355
37,819
25,140
102,835
3,909
1 1 , 150
87,776
1 1 ,378
4,343
7,035
7,035
2,016
�0
-5,929
-5,929
-5,929
-4,019
-1 ,783
-76
-5,607
-528
4,429
-1
-2,236
-2,584
348
-4,019
-1,783
4,961
4,855
-5,640
1 76
-7
-6,128
-2,236
-2,104
-363
-1 1 7
348
440,1 78
328,534
1 1 1 ,644
32,998
1 9,938
1 9,489
2,528
39,263
25,207
1 1 1 , 1 1 9
3,169
10,653
97,297
12,351
2,043
10,308
10,308
2,225
-107
-107
-107
1 7,270
1 7,750
-1 ,933
-2,298
-1,763
23,744
-480
-1 ,638
1 , 1 58
1 7,270
1 7,750
9,236
4,866
6,199
1 ,437
56
-4,044
-480
�37
�08
8
1 , 157
469,600
348,388
121 ,212
Government Finance Statistics Yearbook 2002
1992
IV Tax Revenue ( 1 -7) . . . . . ........................ t3,759 4 Taxes on Property .............................. t3,627 3,6,7 Other Taxes ......................................... t132 v Nontax Revenue (8- 1 2) .................... t2,164 8 Entrepren. & Property Income ........ t104 9,10 Fees, Sales, Fines ............................. t937 1 2 Other Nontax Revenue ..................... t1,123 VI Capital Revenue ................................. t489 VII Grants ........................... . . . . . . . . . . . . . . .. . . . . . . . . . t4,188 18 From Other Levels of Nat. Govt . . ... t4,188
B. Expenditure by Function Total Expenditure ( = C.II) ................. t11 ,459
1 General Public Services .................... t1 ,304 2 Defense ................................................ t67 3 Public Order and Safety .................... t130 4 Education .............................................. t3,354 5 Health .................................................... t101 6 Social Security and Welfare ............ t1 ,072 7 Housing & Commun. Amenities ...... t1 ,676 8 Recr., Cultr., Relig. Affrs . .................. t1 ,622 10 Agricult.,Forestry,Fish.,Hunt. ............ t24 1 1 Mining, Manufc., & Construct. ......... t13 1 2 Transport. & Communication . . . . ....... t921 1 3 Other Econ. Affairs & Serv . ............. t291 1 4 Other Expenditures ............................ t884
C. Expenditure and Lendin� minus Repayments by Economic ype Tot.Exp.& Lend-Repay.(ll + V) ......... t1 1 ,459
II Total Expenditure (II I + IV) ................ t11 ,459 Ill Current Expenditure ( 1 -3) . . . . . .. . . . . . . . . . . t8,557 1 Expenditure on Goods & Serv . ....... t6,645 1.1·2 Wages & Sal.& Emplr.Contrib . . ....... t3,810 1.3 Other Purch.of Goods & Serv . ........ t2,835 2 Interest Payments .............................. t410 3 Subsidies & Other Curr. Trans! ....... t1 ,502 3.2 Trans!. to Oth. Lev. Nat. Govt ......... t206 IV Capital Expenditure (4-7) . . . . . .. . . . . . . . . . . t2,902 4,5,6 Stocks, Land, Cap. Assets ............... t2,806 7 Capital Transfers ................................ t96 v Lending minus Repayments ............ t-
5.1 1 DEFICIT /SURPLUS (A. I-C. I ) ........... t-859
2002 Government Finance Statistics Yearbook
1993
4,286 4,108
178 2,656
1 1 5 1 , 157 1 ,384
542 5,292 5,292
14,179 1 ,502
88
21 1 4,244
1 1 5 1 ,274 1 ,779 2,386
35
1 ,230 402 912
14,179 14,179 10,340 8,057 4,561 3,496
481 1 ,802
221 3,839 3,711
128
-1 ,403
Israel 436
1994 1995 1 996 1997 1998 1999 2000 2001
Millions of New Sheqalim/ Year Ending December 31
5,209 6,083 7,247 8,605 9,606 10,701 1 1 ,703
4,936 5,833 6,981 8,302 9,257 10,340 1 1 ,302
273 250 266 303 349 361 401
3,428 4,464 5,277 6,035 6,578 7,196 7,786
121 124 137 145 1 ,504 2,012 2,268 2,495 1 ,803 2,328 2,872 3,395 6,578 7,196 7,786
685 852 563 495 419 408 449
6,757 8,081 9,758 10,784 1 1 ,710 12,939 13,060 6,757 8,081 9,758 10,784 1 1 ,710 12,939 13,060
17,024 20,573 23,770 26,724 29,596 30,709 32,903
1 ,786 2,241 2,571 2,980 3,308 3,477
106 130 148 152 165 172
313 328 377 374 408 421 5,047 6,410 7,499 8,391 9,31 2 9,766
134 170 191 210 236 250
1 ,557 1,965 2,317 2,713 2,997 3,167 2,451 2,761 2,833 2,994 3,323 3,468
2,895 3,263 3,883 4,476 4,965 5,037 46 48 53 58 61 69
1 ,351 1,619 1 ,960 2,262 2,491 2,381 240 258 294 318 348 353
1 ,098 1 ,380 1 ,644 1 ,796 1 ,982 2,148
17,024 20,573 23,770 26,724 29,596 30,709 32,903
17,024 20,573 23,770 26,724 29,596 30,709 32,903
12,508 15,202 17,629 19,888 21 ,974 24,062 25,669 9,814 1 1 ,778 13,505 15,213 16,728 18,407 1 9,554
5,81 1 6,997 8,204 9,225 9,991 1 1 ,064 1 1 ,591
4,003 4,781 5,301 5,988 6,737 7,343 7,963
532 843 796 932 1 ,016 1 ,107 1 ,249
2,162 2,781 3,328 3,743 4,230 4,548 4,866
265 374 424 498 585 640 688 4,516 5,371 6,141 6,836 7,622 6,647 7,234
4,357 5,244 5,994 6,728 7,491 6,499 7,234
159 127 147 108 131 148
-945 -1 ,093 -925 -805 -1 ,283 535 95
2 1 5
Italy 1 36
1990 1991 1 992 1993 1 994 1995 1996 1997 1998 1999
Billions of Lire/ Year Ending December 3 1
Summary Table Consolidated Central Government
Total Revenue and Grants (A. I) ..... 509,313 567,838 627,206 675,048 668,350 748,856 81 1 , 148 896,536 856,585 881 ,388
2 Total Revenue (All) .................. . . . . . ... 508,804 567,193 624, 1 15 664,395 664,920 736,061 801 ,855 879,382 840,722 867,788
3 Current Revenue (A.III) ..... . ............... 504,078 562,169 602,722 655,234 655,678 727,379 798,81 1 877,723 839,650 886,105
3.1 Tax (A.IV) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 488,591 545,001 585,541 637,198 637,315 678,635 760,405 825,815 785,820 826,289
3.2 Nontax (A.V) ........................................ 15,487 1 7,168 17,181 18,036 18,363 48,744 38,406 51 ,908 53,830 59,816
4 Capital Revenue (A. VI) . . . . . . ............... 1 ,233 1 ,287 1 ,481 100 2,986 4,644 3,033 1,659 1,072 1 ,007 Adjustment to Total Revenue ......... 3,493 3,737 19,912 9,061 6,256 4,038 1 1 -19,324
5 Grants (A. VII) ...................................... 509 645 3,091 1 0,653 3,430 12,795 9,293 17,153 15,863 13,600
5.1 Curr.(A1 7. 1 +A1 8 . 1 +A1 9 . 1 ) ........... 509 645 3,091 10,653 3,430 10,055 6,247 13,946 12,580 9,724
5.2 Cap.(A1 7 .2+A1 8.2+A1 9.2) ............ 2,740 3,046 3,207 3,283 3,876
6 Total Exp.& Lend-Repay(C.I) .......... 643,747 709,024 790,831 835,383 840,851 883,250 943,867 956,816 920,915 915,518
7 Total Expenditure (C.II) . . . . . . . . . ............ 626,713 698,681 782,162 822,809 818,824 860,1 81 927,504 941 ,079 905,614 899,709
8 Current Expenditure (C.III) . . . ... . . . . . . . . . 573,532 642,671 731,010 777,005 787,905 815,416 876,233 891 , 1 16 856,41 1 846,579
9 Capital Expenditure (C.IV) . . . . . . . . . . . .. . . . 52,607 56,010 51,152 45,804 30,919 44,765 51 ,271 49,963 49,203 53,130
Adjustment to Total Expenditure .... 574 10 Lending minus Repay (C.V) ............. 17,034 10,343 8,669 12,574 22,027 23,069 1 6,363 15,737 15,301 15,809
1 1 Overall Deficit/Surplus ( 1 -6) .. .... . . .. . . -1 34,434 -141 , 186 -163,625 -160,335 -1 72,501 -134,394 -132,719 -60,280 -64,330 -34,130
1 2 Financing (D.I o r E.l) ( = ·1 1 ) ........... 134,434 141 , 186 1 63,625 160,335 1 72,501 134,394 132,719 60,280 64,330 34,130
1 3 Abroad (D.III o r E. I l l) ............ ............. -23 1 4 Domestic (D.II or E.l l) ................... ..... 143,323
Adjustment to Total Financing ........ -2, 1 14
Memorandum Item:
1 5 Govt. Debt End Period (F.I) ............. 1 , 104,216 1,260,345
Summary Table Budgetary Central Government
Total Revenue and Grants (A. I) ..... 348,540 390,309 439,01 5 469,662 463,177 529,013 543,897 595,854 573,266 586,676 2 Total Revenue (All) .................... .. . . . . 348,031 389,765 435,944 459,031 459,769 521 ,672 540,859 587,1 16 564,664 583,855 3 Current Revenue (A.III) ..................... 350,394 392,158 421 ,035 457,973 457,060 513,570 538,708 586,346 564,601 603,128 3.1 Tax (A IV) . . . . . . . . . . . . . . . . .. . . . . . . .. . .. ................ 344,300 385,278 414,272 448,430 448,539 478,564 51 3,223 553,434 529,082 558,896 3.2 Nontax (AV) ........................................ 6,094 6,880 6,763 9,543 8,521 35,006 25,485 32,912 35,519 44,232 4 Capital Revenue (A. VI) ..................... 7 3 3 5 2,938 4,064 2,140 770 63 51
Adjustment to Total Revenue ......... -2,370 -2,396 14,906 1 ,053 -229 4,038 1 1 -19,324 5 Grants (A. VII) . . . . . .................. . . . ............ 509 544 3,071 10,631 3,408 7,341 3,038 8,737 8,602 4,821
5.1 Curr.(A1 7.1 +A1 8 . 1 + A 1 9. 1 ) .. . . . . . . . . . 509 544 3,071 10,631 3,408 7,341 3,038 8,737 8,602 4,821 6 Total Exp.& Lend-Repay(C.I) . . . . . . . . . . 444,105 499,192 556,610 568,243 570,250 597,898 596,338 584,791 539,689 503,585 7 Total Expenditure (C.II) ............... . . . . . . 440,407 495,853 552,728 564,946 565,457 574,724 579,932 569,127 524,491 488,026 8 Current Expenditure (C.III) ............... 405,731 459,385 520,101 540,520 539,864 545,353 550,156 536,252 491,964 451,216 9 Capital Expenditure (C. IV) ..... . . . . ....... 34,676 36,468 32,627 24,426 25,593 29,371 29,776 32,875 32,527 36,810 10 Lending minus Repay (C.V) ............. 3,698 3,339 3,882 3,297 4,793 23,174 16,406 15,664 15,198 15,559 1 1 Overall Deficit/Surplus ( 1 -6) ............ -95,565 -108,883 -1 1 7,595 -98,581 -107,073 -68,885 -52,441 1 1 ,063 33,577 85,091
Summary Table Central Govt - Soc. security Funds
Total Revenue and Grants (AI) ..... 1 49,037 1 64,948 1 77,398 195,476 194,299 204,787 248,429 277,176 261,332 271 ,287 2 Total Revenue (Al l) .......................... 149,037 164,848 1 77,378 195,454 194,277 204,761 248,404 276,752 261,261 271 ,140 3 Current Revenue (Ali i) ..................... 147,019 162,884 174,919 191 ,896 191 ,856 204,753 248,370 276,716 261 , 154 271 ,054 3.1 Tax (A.IV) .. . . . . ....................................... 144,291 159,723 171 ,269 188,768 188,776 199,947 245,853 270,615 254,968 265,446 3.2 Nontax (A.V) ........................................ 2,728 3,161 3,650 3,128 3,080 4,806 2,517 6,101 6,186 5,608 4 Capital Revenue (A. VI) ..................... 6 8 1 1 6 95 48 8 34 36 107 86
Adjustment to Total Revenue ......... 2,012 1 ,956 2,343 3,463 2,373 5 Grants (A VII) ... . . ................................. 100 20 22 22 26 25 424 71 147 5.1 Curr.(A1 7.1 + A 1 8. 1 + A 1 9. 1 ) ........... 100 20 22 22 26 25 424 71 147 6 Total Exp.& Lend-Repay(C.I) . . . . . . . . . . 1 56,582 1 70,215 1 97,040 220,714 232,425 246,808 299,737 322,51 1 333,1 1 1 364,283 7 Total Expenditure (C.II) ..................... 1 56,582 1 70,215 197,040 220,714 232,425 246,808 299,737 322,51 1 333,1 1 1 364,283 8 Current Expenditure (C.III) ............... 1 54,010 167,545 194,346 218,525 231 ,1 1 1 244,995 297,831 321 ,565 332,128 363,345 9 Capital Expenditure (C.IV) ................ 2,572 2,670 2,694 2,1 89 1 ,314 1 ,813 1 ,906 946 983 938 1 1 Overall Deficit/Surplus ( 1 -6) ....... ..... -7,545 -5,267 -1 9,642 -25,238 -38,126 -42,021 -51,308 -45,335 -71,779 -92,996
Summary Table Central Gov1. Extrabudg. Accts
1 Total Revenue and Grants (A. I) ..... 1 1 ,736 12,581 10,793 9,910 10,874 15,056 1 8,822 23,506 21 ,987 21 ,425 2 Total Revenue (All) .......................... 1 1 ,736 12,580 10,793 9,910 10,874 9,628 1 2,592 1 5,514 1 4,797 12,793 3 Current Revenue (Ali i) . . . . . . . .. . ... . . . . . . . . 6,665 7,127 6,768 5,365 6,762 9,056 1 1 ,733 14,661 13,895 1 1 ,923
2 1 6 Government Finance Statistics Yearbook 2002
3.1 Tax (A.IV) .... . . . . . . . . . ............................... . 3.2 Nontax (A.V) .. . . . . . . . .............. .. . . . . . ........ .. 4 Capital Revenue (A. VI) .................... .
Adjustment to Total Revenue ........ . 5 Grants (A. VII) .............. ...................... .. 5.1 Curr.(A1 7. 1 + A1 8. 1 + A1 9. 1 ) .. ........ . 5.2 Cap.(A.1 7 . 2+A1 8.2+ A1 9.2) .......... . 6 Total Exp.& Lend-Repay(C.I) . . . . . . . . .. 7 Total Expenditure (C. I I ) . . . . . ............... . 8 Current Expenditure (C.III) . . . . . . . . . . . . . . . 9 Capital Expenditure (C. IV) .. . . . . . . . . . . . . ..
Adjustment to Total Expenditure .. .. 10 Lending minus Repay (C.V) ............ . 1 1 Overall Deficit/Surplus ( 1 ·6) .......... ..
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants(II + VII) .. ..
II Total Revenue (I I I +VI) .................... .
Ill Current Revenue (IV+ V) . . . . . . . . . . . . . . . . .
IV Tax Revenue ...................................... . Tax on lnc.,Profits, Cap.Gains .. . . . . . . .
1 .1 Individual ..... ...... . . . . . . . . . . . . . . . . . . . . . . . . . . . . ....... . 1.2 Corporate ............................................. . 1.3 Other Unalloc. Taxes on Inc . ........ ..
2 Social Security Contributions .. . . . . . . . . .
3 Taxes on Payroll & Work Force .... ..
4 Taxes on Property . . . . . ....................... .. 4.2 Recurrent Taxes on Net Wealth .... . 4.3 Estate, Inheritance & Gift Taxes . . .. 4.4 Taxes-Financ.& Cap.Transact. ...... ..
5 Dom. Taxes on Goods & Serv . . .. . . . .
5.1 Gen. Sales, Turnover or V.A.T.. . . . . . . 5.2 Excises ............. . . .. . ........................... ... . .
6 Taxes-lnternat'l Trade, Transac . . . . .. 6.1 Import Duties . . . . . . . . . . . . .......................... .
7 Other Taxes ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
V Nontax Revenue ............ . . . . . . . . . . . . . . . . . . . . .
8 Entrepren. & Property Income ...... .. 9 Adm.Fees,Chges,Nonind.Sales ...... . 10 Fines and Forfeits . . . . . . . . . . . ................. . . 1 2 Other Nontax Revenue ....... . . . . . . . . . . . . . .
VI Capital Revenue .......... . . . . . . . . . . . . . . . . . . . . . . .
1 3 Sales of Fixed Capital Assets ........ . 1 6 Cap.Transf.fr.Nongovt.Sources .. . . . . .
Adjustment to Total Revenue ... . . . . . .
VII Grants .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .................... .
17 Fm.Abroad(Exci.Supranat.Auth.) . . . . 17.1 Current .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .......... . .
18 From Other Levels of Nat. Govt . .. . . 18.1 Current ........ .. . ......................... . . . . . . . . . . . . . . 18.2 Capital ..... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Fm.Supranat.Auth.to Mbr.Cts . . ...... ..
19.1 Current ............................ . . . . . . . . . . . . . . . . . . . . ..
1990
6,665
1 ,220
3,851
43,060
29,724
13,791
1 5,359
574
1 3,336
-31,324
509,313
508,804
504,078
488,591
1 84,296
1 50,943
32,974
379
1 46,404
6,61 1
752
5,859
1 46,778
77,760
36,123
51
49
4,451
1 5,487
1 1 ,312
4,027
148
1 ,233
3,493
509
29
29
259
259
221
221
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
II
Ill
Tot.Exp.& Lend-Repay(I I+V) .. . . . . . . . .
Total Expenditure (II I + IV) .. . . . . . . . . . ... ..
Current Expenditure ............ . . . . . ......... . Expenditure on Goods & Serv . . . . . . . .
643,747
626,713
573,532
106,258
2002 Government Finance Statistics Yearbook
1991
7,127
1 ,276
4,177
1
1
39,61 7
32,613
15,741
16,872
7,004
-27,036
567,838
567,1 93
562,169
545,001
1 97,318
163,784
33,185
349
161 ,456
7,466
737
6,729
172,634
83,709
46,356
59
59
6,068
17,168
1 1 ,724
4,851
593
1 ,287
3,737
645
1 7 1
1 7 1
217
217
257
257
709,024
698,681
642,671
1 1 3,608
1992
6,768
1 ,362
2,663
37,181
32,394
16,563
15,831
4,787
-26,388
627,206
624,1 1 5
602,722
585,541
220,801
1 89,382
3 1 , 1 56
263
1 70,688
7,926
879
7,047
1 79,165
86,408
47,269
99
87
6,862
17,181
1 2,563
4,453
165
1 ,481
1 9,912
3,091
2,629
2,629
230
230
232
232
790,831
782,162
731,010
1 1 8,071
1993 1994 1995 1996
Billions of Lire/ Year Ending December 3 1
5,365
4,545
46,426
37,149
17,960
19,189
9,277
-36,516
675,048
664,395
655,234
637,198
250,124
207,400
33,265
9,459
1 96,876
7,049
861
6,188
174,260
89,213
45,432
78
76
8,81 1
1 8,036
12,176
5,673
1 80
7
100
9,061
10,653
2,241
2,241
8,1 80
8,180
232
232
835,383
822,809
777,005
123,310
6,762
4,1 1 2
38,176
20,942
16,930
4,012
1 7,234
-27,302
668,350
664,920
655,678
637,31 5
237,806
1 92,961
37,548
7,297
1 92,520
15,389
6,363
1 ,304
7,722
164,185
106,335
47,941
46
46
7,369
1 8,363
1 1 ,988
6,1 35
240
2,986
6,256
3,430
3,037
3,037
1 47
1 47
246
246
840,851
81 8,824
787,905
1 22,760
124
8,932
572
5,428
2,688
2,740
38,544
38,649
25,068
13,581
-105
-23,488
748,856
736,061
727,379
678,635
240,606
200,939
36,098
3,569
225,478
17,508
8,702
1 , 1 37
7,669
187, 1 58
103,462
53,250
37
37
7,848
48,744
26,447
12,735
340
9,222
4,644
4,628
16
4,038
1 2,795
6,654
6,654
5,858
3,1 1 8
2,740
283
283
883,250
860,181
815,416
1 26,496
1 ,329
10,404
859
6,230
3,184
3,046
47,792
47,835
28,246
1 9,589
-43
-28,970
81 1 ,148
801 ,855
798,81 1
760,405
266,400
21 8,059
44,934
3,407
276,648
1 8, 1 82
7,979
1 ,362
8,841
1 89,958
105,929
50,635
37
37
9,180
38,406
12,304
13,960
416
1 1 ,726
3,033
3,009
24
1 1
9,293
2,694
2,694
6,369
3,323
3,046
230
230
943,867
927,504
876,233
1 72,657
1997
1 ,766
1 2,895
853
7,992
4,785
3,207
49,514
49,441
33,299
16,142
73
-26,008
896,536
879,382
877,723
825,815
310,917
233,479
73,213
4,225
293,122
1 7,889
6,700
1 ,421
9,768
1 94,833
104,870
52,715
29
29
9,025
51 ,908
21 ,785
1 6,467
298
13,358
1 ,659
1 ,570
89
17,153
8,396
8,396
8,516
5,309
3,207
241
241
956,81 6
941 ,079
891 , 1 1 6
164,270
1998
1 ,770
12,125
902
7,190
3,907
3,283
48, 1 1 5
48,012
32,31 9
15,693
103
-26,128
856,585
840,722
839,650
785,820
280,467
221,926
53,71 1
4,830
262,371
15,581
4,889
1 ,580
9,1 1 2
21 8,892
129,890
51 ,620
25
25
8,484
53,830
23,144
1 5,301
255
1 5, 1 30
1 ,072
995
77
1 5,863
8,137
8,137
7,451
4,168
3,283
275
275
920,915
905,614
856,41 1
1 76,406
Italy 136
1999
1 ,947
9,976
870
8,632
4,756
3,876
47,650
47,400
32,018
1 5,382
250
-26,225
881 ,388
867,788
886,105
826,289
320,650
251 ,754
59,271
9,625
267,808
1 4,429
1 ,038
1 ,983
1 1 ,408
215,139
1 21 , 1 1 3
53,125
93
20
8,170
59,816
31 ,997
1 2,278
298
1 5,243
1 ,007
935
72
-19,324
13,600
4,545
4,545
8,779
4,903
3,876
276
276
915,518
899,709
846,579
1 78,025
2 1 7
Italy 1 36
1990 1991 1992 1993 1994 1995 1996 1997 1998 1999
Billions of Lire/ Year Ending December 3 1
1.1 Wages and Salaries ........................... 80,750 88,048 90,894 92,264 91 ,735 96,066 1 32,571 1 37,371 143,054 1 42,658
1.3 Other Purch.ol Goods & Serv . ........ 25,508 25,560 27,177 31 ,046 31 ,025 30,430 40,086 26,899 33,352 35,367
2 Interest Payments .............................. 128,566 144,398 171 ,355 185,492 181,560 202,284 191 ,036 1 77,703 1 51 ,569 1 37,036
3 Subsidies & Oth. Curr. Transf. ........ 338,708 381,918 438,393 465,183 480,526 486,636 512,540 549,143 528,436 531,518
3.2 Transf.to Oth.Lev.Nat.Govt . ............. 1 32,885 142,318 1 48,074 1 1 5,016 1 1 7,915
3.3-4 Transf.to Nonpft.lnst.& Houshld . . ... 301 ,326 323,486 346,640 354,093
3.5 Transfers Abroad ................................ 7,808 1 2,797 9,687 1 5,532
Adjustment to Current Expenditure 2,747 3,191 3,020 3,059
IV Capital Expenditure ............................ 52,607 56,010 51,152 45,804 30,91 9 44,765 51 ,271 49,963 49,203 53,130
4 Acquis. of Fixed Cap. Assets .......... 14,696 16,211 1 5,649 1 5,482 5,429 1 1 ,1 53 1 1 ,591 1 2,457 14,387 14,319
7 Capital Transfers ................................ 37,91 1 38,814 34,982 29,560 25,274 33,612 39,680 37,506 34,816 38,81 1
7.1 Domestic . . . . . . . . . . . . ................................... 37,759 38,649 34,763 29,306 25,028 33,355 39,402 37,258 34,51 1 38,519
7.1.1 To Other Levels of Nat. Govt . . . ....... 1 3,343 12,623 14,213 14,878 1 7,346
7.2 Abroad .......................... . . . . . . . . . . . . . . . . . . . . . . . . . 152 165 219 254 246 257 278 248 305 292
Adjustment to Capital Expenditure. 985 521 762 216
Adjustment to Total Expenditure .... 574
v Lending minus Repayments ............ 1 7,034 1 0,343 8,669 12,574 22,027 23,069 16,363 1 5,737 1 5,301 1 5,809
8 Domestic .............. ................................. 1 7,034 1 0,343 8,669 12,574 22,027 23,069 1 6,363 1 5,737 1 5,301 1 5,809
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing (11 + 111) ................................ 1 34,434 141,186 1 63,625 1 60,335 172,501 1 34,394 132,719 60,280 64,330 34,130
II Domestic Financing ........................... 143,323
From Other General Govt . ............... -594
Ill Financing Abroad ............................... -23
Adjustment to Total Financing ........ -2, 1 1 4
Table E. Financing by Type of Debt Instrument Consolidated Central Government
Financing ( = D.I) ................................ 1 34,434 141 ,186 163,625 160,335 1 72,501 1 34,394 1 32,719 60,280 64,330 34,130
II Domestic Financing ( = D.II) ............. 143,323
Long-term Bonds ................................ 1 1 7,599
2 Short-term Bonds and Bills .............. 12,21 1
3 Long-term Loans n.e.c . . .................... -5,599
4 Short-term Loans & Adv. n.e.c . ...... 2,297 5 Other Liabilities ................................... 90
6 Changes in Cash, Deposits, etc . .... 1 6,725
Ill Financing Abroad ( = D.III) ............... -23
7 Long-term Bonds ................................ -23
Adjustment to Total Financing ........ -2,1 14
Table F. Outstanding Debt Consolidated Central Government
(at End of Fiscal Year)
Total Debt (1 1+ 111) .............................. 1 ,1 04,216 1 ,260,345
II Domestic Debt .................................... 1 ,032,534 1 , 185,129 Ill Foreign Debt ........................................ 71,682 75,216
Table L. Local Governments
A. Revenue and Grants Total Revenue & Grants( I I + VII) .... 218,283 239,879 251,495 262,922 279,625
II Total Revenue ( I l l+ VI) ..................... 69,740 82,515 88,649 131,434 143,620 Ill Current Revenue (IV+ V) ................. 67,500 81 ,572 85,772 129,844 141 ,301 IV Tax Revenue ( 1 -7) ............................. 46,900 54,344 57,393 99,790 106,416 v Nontax Revenue (8- 1 2) .................... 20,600 27,228 28,379 30,054 34,885 8 Entrepren. & Property Income ........ 2,310 1 ,557 4,776 4,718 6,126 9,10 Fees, Sales, Fines ............................. 8,910 1 2,384 1 3,333 1 5,213 1 7,774 12 Other Nontax Revenue ..................... 9,380 1 3,287 1 0,270 10,123 1 0,985 VI Capital Revenue ................................. 2,240 943 2,877 1 ,590 2,319
2 1 8 Government Finance Statistics Yearbook 2002
1990
VII Grants ....................................................
1 8 From Other Levels of Nat. Govt . ....
C. Expenditure and Lending minus Repayments by Economic Type
I Tot.Exp.& Lend-Repay.(ll + V) ......... II Total Expenditure ( I I I+ IV) ................ Ill Current Expenditure ( 1 -3) ................. 1 Expenditure on Goods & Serv . ....••.
1.1-2 Wages & Sal.& Emplr.Contrib . ........ 1.3 Other Purch.of Goods & Serv . ........ 2 Interest Payments . . . . . . . . . . . . .. . . . . . . . . . . . . . . . •
3 Subsidies & Other Curr. Trans!... .... 3.2 Trans!. to Oth.Lev.Nat.Govt ............. IV Capital Expenditure (4-7) . . ..... . . . . . . . . . .
4,5,6 Stocks, Land, Fixed Cap. Assets ... 7 Capital Transfers ................................ 7.1.1 To Other Levels of Nat. Govt ..........
v Lending minus Repayments ............
S.11 DEFICIT /SURPLUS (A.I-C.I) ...........
D. Financing by Type of Debt Holder Financing ( 1 1+ 111) ................................
II Domestic Financing ( 1 -4) ................. Ill Financing Abroad ...............................
2002 Government Finance Statistics Yearbook
1991 1992 1993 1994 1995 1996
Billions of Lire/ Year Ending December 3 1
148,543 157,364 146,228 154,941
219,102 243,517 218,620 242,707 185,290 204,056 146,530 160,645 70,430 73,025 76,100 87,620 9,300 9,156
29,460 34,255 3,1 18 3,323
33,330 38,651 23,100 24,397 10,230 14,254 2,240 3,046
482 810
-819 -3,638
819 3,638
Italy 136
1997 1998 1999
162,846 131 ,488 136,005 162,287 130,787 135,261
265,765 274,523 291 ,881 265,401 273,798 291,127 222,281 226,134 237,638 175,064 180,026 189,334 80,864 79,024 80,878 94,200 101 ,002 1 08,456 10,438 9,586 8,553 36,779 36,522 39,751
5,309 4,168 4,903 43,120 47,664 53,489 28,832 32,074 35,877 14,288 15,590 1 7,612 3,207 3,283 3,876
364 725 754
-14,270 -1 1 ,601 -12,256
14,270 1 1 ,601 1 2,256
2 1 9
Jamaica 343
1992 1993 1994
Summary Table Consolidated Central Government
Total Revenue and Grants (A. I) . . . . . 22,640 36,579 47,074
2 Total Revenue (A. II) .......................... 22,122 36,595 46,002
3 Current Revenue (A. I l l ) ..................... 21 ,559 36,206 45,259
3.1 Tax (A.IV) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 8,786 29,1 1 1 37,988
3.2 Nontax (A.V) ........ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,773 7,095 7,271
4 Capital Revenue (A. VI) ..................... 563 389 743
5 Grants (A. VII) .................... .. . . ..... .. .. ..... 518 -16 1 ,072
5.1 Curr.(A1 7 . 1 +A1 8 . 1 + A 1 9. 1 ) ........... 2 -16 92
5.2 Cap.(A1 7.2 +A1 8.2 + A1 9.2) ..... . . . . . . . 516 980
6 Total Exp.& Lend-Repay(C.I) .. . . . . . . . . 1 9,688 39,290 50,41 2
7 Total Expenditure (C.II) ..................... 19,688 39,290 50,412
8 Current Expenditure (C.III) . . . . . . . . . . . . . . . 1 5,143 32,731 40,025
9 Capital Expenditure (C.IV) ................ 4,545 6,559 10,387
1 0 Lending minus Repay(C.V) ..............
1 1 Overall Deficit/Surplus ( 1 -6) . .... . . . . . . . 2,952 -2,71 2 -3,338
Memorandum Item:
1 5 Govt Debt End Period (F.I) ............. 97,755 1 44,873 1 70,807
Summary Table Budgetary Central Government
Total Revenue and Grants (A. I) . . . . . 21 ,029 34,4 1 6 43,125
2 Total Revenue (A. II) . . . . . . . . . . ................ 20,514 34,4 1 6 42,145
3 Current Revenue (A. I l l) ..................... 19,950 34,027 41 ,646
3.1 Tax (A.IV) . . ..... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 8,786 29,1 1 1 37,988
3.2 Nontax (A.V) . . . . . . . . . . . . . . . . . . . . . . . . . ........... . . . . 1 , 1 64 4,916 3,658
4 Capital Revenue (A. VI) .. . . . . . . . . . . . . . . . . . . . 563 389 499
6 Total Exp.& Lend-Repay(C.I) .......... 1 7,987 37,093 47,695
7 Total Expenditure (C. II) . . . . . . . . . . . . . . . . . . . . . 1 7,987 37,093 47,695
8 Current Expenditure (C.II I) ............... 1 4,567 31 ,710 38,631
9 Capital Expenditure (C. IV) .. . . . . . . . . . . . . . . 3,420 5,384 9,064
1 1 Overall Deficit/Surplus ( 1 -6) . . . . . . . . . . . . 3,043 -2,678 -4,570
Memorandum Items:
1 5 Govt. Debt End Period (F.I) ... . . . . . . . . . . 97,755 1 44,873 1 70,807
Summary Table Central Govt • Soc. Security Funds
Total Revenue and Grants (A. I) . . . . . 692 784 1 ,695
2 Total Revenue (A. II) .......................... 692 784 1 ,695
3 Current Revenue (A.III) . . . . . . . . . . . . . . . . . . . . . 692 784 1 ,451
4 Capital Revenue (A. VI) . . . . . . ............... 243.5
6 Total Exp.& Lend-Repay(C. I) . . . . . . . . . . 265 368 421
7 Total Expenditure (C. II) ..................... 265 368 421
8 Current Expenditure (C.III) . . . . . . . . . . . . . . . 1 56 293 321
9 Capital Expenditure (C.IV) ................ 109 75 100
1 1 Overall Deficit/Surplus ( 1 -6) ............ 427 416 1 ,274
Summary Table Central Govt. Extrabudg. Accts
Total Revenue and Grants (A. I) . . . . . 919 1 ,379 2,254
2 Total Revenue (A. II) .... . . . . . . . . . . . . . . . . . . . . . . 916 1 ,395 2,162
3 Current Revenue (A. I l l ) ........... . ... . . . . . . 916 1 ,395 2,162
3.2 Nontax (A.V) ... . . . . . . . . .. .. . . . . . . . . . . . . . .. . . . . . .. . . . 916 1 ,395 2,162
4 Capital Revenue (A. VI) ..................... 5 Grants (A. VII) . . . . . . . . . . . . . ...... . . .. ............... 2 -16 92
6 Total Exp.& Lend-Repay(C.I) ..... .. . . . 1 ,436 1 ,829 2,295
7 Total Expenditure (C. II) .... .. . . .......... ... 1 ,436 1 ,829 2,295
8 Current Expenditure (C.III) ............... 419 728 1 ,073
9 Capital Expenditure (C. IV) .. . . . . . . . . . . . . . . 1 ,016 1 , 1 00 1 ,223
1 1 Overall Deficit/Surplus ( 1 -6) . . . . ... . . . . . -517 -450 -42
220
1995 1996 1997 1998 1999 2000 2001
Millions of Dollars/ Year Ending March 3 1
63,130 67,051 75,686
62,420 66,635 75,370
61 ,991 66,169 75,050
49,371 55,755 60,101
1 2,620 10,414 1 4,949
429 466 320
710 415 316
103 -27 174
607 442 142
70,888 99,036 92,454
70,888 99,036 92,454
53,869 68,458 75,559
17,019 30,579 1 6,895
-7,758 -31 ,985 -1 6,768
1 93,843 1 96,364 219,215
59,455 60,860 68,038
58,848 60,41 7 67,896
58,419 59,951 67,576
49,371 55,755 60,101
9,Q48 4,196 7,476
429 466 320
64,684 90,884 83,989
64,684 90,884 83,989
51 ,862 65,448 71 ,656
1 2,822 25,436 1 2,333
-5,229 -30,025 -1 5,951
193,843 1 96,364 219,215
895 2,853 3,410
895 2,853 3,410
895 2,853 3,410
409 752 1 ,004
409 752 1 ,004
409 752 1 ,004
486 2,101 2,406
2,779 3,338 4,238
2,677 3,365 4,064
2,677 3,365 4,064
2,677 3,365 4,064
1 03 -27 1 74
5,795 7,400 7,460
5,795 7,400 7,460
1 ,598 2,258 2,899
4,197 5,143 4,562
-3,015 -4,062 -3,222
82,194 98,809 1 1 8,982 1 26,241
81 ,695 98,012 1 1 8,982 1 23,004
81 ,303 97,41 1 1 1 3,919 1 1 8,409
67,139 74,634 84,659 90,985
14,164 22,777 29,260 27,423
392 601 5,063 4,595
498 797 3,236
-19 -50 -874 1 ,295
518 848 874 1 ,941
1 01 , 1 60 1 1 2,506 1 22,929 1 35,523
1 01 , 1 60 1 1 2,506 1 22,929 1 35,523
87,597 97,945 1 05,461 120,192
13,563 14,561 1 7,468 1 5,331
-1 8,966 -1 3,697 -3,947 -9,282
262,303 308,688 380,641 497,D83
73,733 89,102 105,796 109,810
73,215 88,255 104,383 107,869
72,823 87,662 103,358 1 06,778
67,139 74,634 84,659 90,985
5,684 13,028 1 8,699 1 5,792
392 593 1 ,025 1 ,092
91 ,856 102,164 1 1 3,468 1 23,577
91 ,856 102,164 1 1 3,468 1 23,577
83,231 92,919 100,467 1 1 4, 1 68
8,625 9,245 1 3,001 9,409
-18,123 -1 3,061 -7,672 -1 3,767
262,303 308,688 380,641 497,083
4,013 4,358 5,027 5,383
4,013 4,358 5,027 5,383
4,013 4,358 5,027 5,383
1 ,277 1 ,600 1 ,461 1 ,862
1 ,277 1 ,600 1 ,461 1 ,862
1 ,094 1 ,449 1 ,415 1 ,852
183 150 46 1 0
2,736 2,758 3,566 3,522
4,448 5,349 8,159 1 1 ,047 4,467 5,399 9,572 9,752
4,467 5,391 5,534 6,248
4,467 5,391 5,534 6,248
8 4,038 3,504
-19 -50 -1,413 1 ,295
8,027 8,743 8,000 10,084
8,027 8,743 8,000 10,084
3,272 3,577 3,580 4,172
4,755 5,166 4,420 5,912
-3,579 -3,394 1 59 963
Government Finance Statistics Yearbook 2002
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants( I I + VII) ... .
II Total Revenue (I l l + VI) .................... .
Ill Current Revenue (IV+ V) ................ .
IV Tax Revenue ............ . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Tax on lnc.,Profits, Cap.Gains ........ . 1.1 Individual ............................. ................. . 1.2 Corporate ............................................. . 1.3 Other Unalloc. Taxes on Inc . ......... .
2 Social Security Contributions .......... .
3 Taxes on Payroll & Work Force ..... .
4 Taxes on Property ............................. . 4.1 Recur. Taxes on lmmov. Prop . ...... . 5 Dom. Taxes on Goods & Serv . ...... . 5.1 Gen. Sales, Turnover or V.A.T ....... .
6 Taxes·lnternat'l Trade, Transac ..... . 6.1 Import Duties ................. . . . . . . . . . . . . . . . . . . . . . .
7 Other Taxes ........................................ .
V Nontax Revenue ......... ....................... . 8 Entrepren. & Property Income ....... . 9 Adm.Fees,Chges,Nonind.Sales ...... . 1 0 Fines and Forfeits ............................. . 1 2 Other Nontax Revenue .................... .
VI Capital Revenue ................................ .
VII Grants ................................................... . 1 7 From Abroad ........... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17.1 Current ..................... ... .... . . .. . . ........ . . ..... . 1 7.2 Capital .................................................. . 18 From Other levels of Nat. Govt . . .. . 1 8.1 Current ................................................. . 19 Fm.Supranat.Auth.to Mbr.Cts ......... . 19.2 Capital .... .................. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( = C.II) ................ . General Public Services ........ . .......... .
2 Defense .............................................. . . 3 Public Order & Safety ....................... . 4 Education .... . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Health ................................................... . 6 Social Security & Welfare ................ . 7 Housing & Commun. Amenities .. . . . . 8 Recr.,Cultr.,Relig.Affrs . . . . . . . . . . . . . . . . . . . . . ..
9-13 Econ. Affairs & Services .................. . 9 Fuel & Energy .................................... . 10 Agric.,Forestry,Fishing,Hunt. ..... .... . . . 1 1 Mining.,Manufc.& Construct. .. ......... . 12 Transportation & Communication .. . 13 Oth. Econ. Affairs & Serv . ............... . 14 Other Expenditures ........................... .
II
Ill
1 .1
of which: Interest Payments ......... .
Table C. Expenditure and lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& lend·Repay(I I+V) ......... .
Total Expenditure (I I I + IV) . . . . . . . . . . . . . . . .
Current Expenditure ..... ... .......... ...... .. . Expenditure on Goods & Serv . . . . . . . . Wages and Salaries . . . . . . . . . . . . . . ............ .
1992
22,640
22,122
21 ,559
1 8,786 7,801 3,646 2,71 1 1 ,444
88 88
6,415 5,840
2,631 2,631
1 ,850
2,773 1 , 157
3 1 ,003
610
563
518 518.0
2.2 515.8
1 9,688 1 ,901 1 ,252
650 2,678 1 ,767
324 496
2,519
620 250 791 859
8,101 5,645
19,688
19,688
15,143 9,335 4,167
2002 Government Finance Statistics Yearbook
1993
36,579
36,595
36,206
29, 1 1 1 1 1 , 1 19 5,632 3,866 1 ,620
257 257
1 1 ,427 10,512
3,641 3,641
2,667
7,095 3,506 1 , 135 1 ,553
900
389
-16 3.5 3.5
-19.8 -19.8
39,290 7,143 1 ,069 3,190 5,553 3,085
959 1 ,267
4,137 1 1 3 899 924
1 ,624 577
12,888 10,606
39,290
39,290
32,731 21 ,833 10,571
1994
47,074
46,002
45,259
37,988 13,974 6,763 5,100 2,1 10
400 400
14,667 13,468
4,951 4,951
3,995
7,271 3,951
295 1 ,625 1 ,400
743
1 ,072 985.5
5.9 979.6 86.4 86.4
50,412 7,755 1 , 143 3,091 6,283 4,167
826 2,676
6,002 57
1 ,298 1 ,800 2,263
583 1 8,469 1 5,602
50,412
50,412
40,025 24,102 1 1 ,602
1 995 1996 1997 1998
Millions of Dollars/ Year Ending March 3 1
63,130
62,420
61 ,991
49,371 18,864 9,866 6,866 2,132
478 478
19,701 1 7,965
6,081 6,081
4,246
1 2,620 6,594
46 4,469 1 ,510
429
710 614.5
7.1 607.4
95.4 95.4
70,888 12,220
1 ,305 4,063 9,220 3,908 1 ,101 3,014
7,843 81
1 ,509 2,192 3,544
516 28,214 21 ,774
70,888
70,888
53,869 31 ,686 16, 194
67,051
66,635
66,169
55,755 20,606 1 1 ,746 6,388 2,473
409 409
23,500 21,518
6,268 6,268
4,972
10,414 5,401
20 1 ,475 3,518
466
415 455.8
13.4 442.4 -40.4 -40.4
99,036 23,133
1 ,681 5,133
12,617 6,059 1 ,258 3,341
9,238 75
1 ,862 2,622 4,196
483 36,575 27,965
99,036
99,036
68,458 39,742 24,600
75,686
75,370
75,050
60,101 23,813 14,526 5,715 3,572
6 6
23,456 21 ,385
6,704 6,704
6,122
14,949 7,855
736 2,153 4,205
320
316 144.3
2.5 141 .8 171 .9 171 .9
92,454 1 1 ,038 2,041 6,454
1 7,139 7,1 53 1 ,596 3,471
9,838 104
2,447 3,139 3,887
261 33,725 25,235
92,454
92,454
75,559 49,320 29,675
82,194
81 ,695
81 ,303
67,139 25,574 15,856 5,882 3,836
28,372 25,522
6,771 6,771
6,422
14,164 7,372
40 2,009 4,743
392
498 590.0 72.5
517.5 -91 .6 -91 .6
101 ,160 8,742 1 ,641 7,085
1 7,255 8,494 1 ,571 3,699
8,422 223
1 ,983 2,745 3,298
1 73 44,250 34,851
101 ,160
101 , 160
87,597 51 ,653 32,630
1999
98,809
98,012
97,41 1
74,634 32,185 16,681 9,051 6,453
29,451 26,392
6,919 6,919
6,079
22,777 8,626 6,606 2,590 4,955
601
797 867.1
19.4 647.7 -69.8 -69.8
1 12,506 1 1 , 164
1 ,802 8, 1 43
1 7,470 7,048 1 , 182 2,565
167
1 0,689 194
2,327 865
3,383 3,920
52,278 41 ,91 1
1 12,506
1 12,506
97,945 54,584 32,637
Jamaica 343
2000
1 1 8,982
1 1 8,982
1 1 3,919
84,659 35,456 1 6,386 8,825
10,245
34,285 30,717
7,503 7,503
7,414
29,260 9,875 8,260 2,891 3,747
5,063
1 ,429.2 16.3
1 ,412.9 -890.5 -890.5 -538.7 -538.7
1 22,929 26,992
1 ,896 8,677 4,877 3,743 1 ,697 2,572
260
1 1 ,969 212
2,Q48 2,056 3,576 4,077
60,245 43,335
122,929
122,929
105,461 62,126 36,182
2001
126,241
123,004
1 18,409
90,985 35,495 19,750 6,680 9,066
38,561 34,625
8,501 8,501
8,428
27,423 9,954 9,365 2,808
714
4,595
3,236 1 ,941.0
1,941.0 1 ,295.4 1 ,295.4
135,523 1 3,698 2,212
1 0,693 21 ,628 8,222 1 ,295 2,741
276
1 1 ,258 250
2,291 1 ,229 3,577 3,910
63,500 51 ,550
135,523
135,523
1 20,1 92 68,641 43,805
221
Jamaica 343
1992 1993 1994
1.2 Employer Contributions ..................... 368 376 383 1.3 Other Purch.of Goods & Serv . ........ 4,801 10,887 12,1 1 7 2 Interest Payments .............................. 5,645 10,606 15,602 3 Subsidies & Oth. Curr. Transf . ........ 162 293 321
3.3-4 Transf.to Nonpft.lnst.& Houshld . .... 162 293 321 IV Capital Expenditure ............................ 4,545 6,559 10,387 4 Acquis. of Fixed Cap. Assets .......... 921 883 555 5 Purchases of Stocks .......................... 8 15 14 6 Purch. of Land & lntang. Assets ..... 701 1 ,277 1 ,796 7 Capital Transfers ................................ 2,915 4,384 8,022 7.1 Domestic . . . . . . . . . . . . . .................................. 2,915 4,384 8,022 y Lending minus Repayments ............
Table F. Outstanding Debt Consolidated Central Government
(at End of Fiscal Year)
Total Debt (11 + 111) .............................. 97,755 144,873 170,807
I I Domestic Debt .................................... 17,879 22,981 50,139 Ill Foreign Debt ........................................ 79,876 121 ,892 120,688
222
1995 1996 1997 1998 1999 2000 2001
Millions of Dollars/ Year Ending March 3 1
391 400 408 15,100 14,743 19,237 21 ,774 27,965 25,235
409 752 1 ,004
409 752 1 ,004 17,019 30,579 16,895
817 992 951 14 16 14
2,079 2,580 2,654 14,109 26,990 13,276 14,109 26,990 13,276
193,843 196,364 219,215
57,675 85,181 101 ,540 136,168 1 1 1 ,183 1 17,675
416 425 433 442
1 8,607 21 ,523 25,510 24,395 34,851 41,91 1 43,335 51 ,550
1 ,094 1 ,449
1 ,094 1 ,449 13,563 14,561 17,468 1 5,331
787 870 842 589 8
1 ,995 2,151 1 ,753 1 ,236 10,773 1 1 ,541 14,872 13,506 10,773 1 1 ,541 14,872 13,506
262,303 308,688 380,641 497,083
139,204 175,323 21 5,084 300,202 123,099 133,365 165,557 1 96,881
Government Finance Statistics Yearbook 2002
Japan 1 58
1984 1985 1986 1987 1988 1989 1990 1991p 1 992p 1993p
Billions of Yen/ Year Beginning April 1
Summary Table Consolidated Central Government
Total Revenue and Grants (AI) .. . . . 36,835 40,361 41,791 47,310 52,230 55,922 62,31 1 t107,345 102,690 1 03,364 2 Total Revenue (All) .......................... 36,738 40,262 41 ,683 47,176 52,082 55,762 62,146 t104,462 99,412 99,866 3 Current Revenue (Ali i) ........ ............. 36,654 40,104 41 ,547 46,998 51 ,928 55,486 61 ,961 t103,860 98,830 99,277
3.1 Tax (A. IV) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34,854 38, 190 39,629 44,498 49,024 52,337 58,730 t88,227 83,400 83,848
3.2 Nontax (AV) ......... . . . ......................... ... 1 ,800 1 ,914 1 ,918 2,500 2,904 3,149 3,231 t1 5,633 15,430 15,429
4 Capital Revenue (A VI) ..................... 84 158 136 178 154 276 185 t602 582 589 5 Grants (A VII) .............. . ....................... 97 99 108 134 148 160 166 t2,883 3,278 3,498
5.1 Curr.(A1 7. 1 +A18.1 +A19 . 1 ) ........... 97 99 108 134 148 160 166 t1 ,839 2,039 2,159
5.2 Cap.(A1 7.2+A1 8.2 +A1 9.2) ............ t1 ,044 1 ,239 1 ,339
6 Total Exp.& Lend-Repay( C. I) .......... 54,125 55,964 57,758 59,505 61,887 67,567 69,093 t99,586 101,217 1 10,682
7 Total Expenditure (C.II) ..................... 53,148 55,214 56,962 58,641 60,863 66,695 67,533 t97,478 1 00,642 1 12,655
8 Current Expenditure (C.III) ............... 45,095 47,375 48,820 49,746 52,656 58,447 59,086
9 Capital Expenditure (C.IV) ................ 8,053 7,839 8,142 8,895 8,208 8,249 8,446 10 Lending minus Repay (C.V) ............. 977 750 796 864 1,024 872 1 ,560 t2,108 575 -1 ,973
1 1 Overall Deficit/Surplus ( 1 ·6) .. . . . . . . . . . . -17,290 -15,603 -15,967 -12,195 -9,657 -11 ,645 -6,782 t7,759 1 ,473 -7,318
1 2 Financing (D.I or E.l) ( = ·1 1 ) ........... 1 7,290 15,603 15,967 12,195 9,657 1 1 ,645 6,782 t-7,759 -1 ,473 7,318
1 3 Abroad (D.III or E. I l l ) ......................... 14 Domestic (D.II or E.ll) ... . . . .. . . . . . . ... . . . . . . . t-7,759 -1,473 7,318
Summary Table Budgetary Central Government
1 Total Revenue and Grants (A. I) ..... 36,835 40,361 41 ,791 47,310 52,230 55,922 62,31 1 t73,783 67,462 67,286
2 Total Revenue (All) .......................... 36,738 40,262 41 ,683 47,176 52,082 55,762 62,146 t72,739 66,223 65,947
3 Current Revenue (A.III) ..................... 36,654 40,104 41 ,547 46,998 51 ,928 55,486 61,961 t72,142 65,653 65,360
3.1 Tax (A.IV) ............................................. 34,854 38,190 39,629 44,498 49,024 52,337 58,730 t63,413 57,561 57,408
3.2 Nontax (AV) ..................... .... . . . . . . . . . . . . . . . 1 ,800 1,914 1,918 2,500 2,904 3,149 3,231 t8,729 8,092 7,952
4 Capital Revenue (A. VI) ... .................. 84 1 58 136 178 1 54 276 185 t597 570 587
5 Grants (A VII) .............. ............ . . . . . . . . . . . . 97 99 108 134 148 160 166 t1 ,044 1 ,239 1 ,339
5.1 Curr.(A1 7 . 1 +A18.1 +A1 9.1 ) ........... 97 99 108 134 148 160 166 t-5.2 Cap.(A1 7.2 +A1 8.2+ A1 9.2) ...... . . . . . . t1 ,044 1 ,239 1 ,339
6 Total Exp.& Lend-Repay( C. I) .. . . . . . . . . 54,125 55,964 57,758 59,505 61 ,887 67,567 69,093 t75,365 74,809 82,240
7 Total Expenditure (C. II) ..................... 53,148 55,214 56,962 58,641 60,863 66,695 67,533 t73,257 74,234 84,213
8 Current Expenditure (C. Ill) ............... 45,095 47,375 48,820 49,746 52,656 58,447 59,086
9 Capital Expenditure (C.IV) ................ 8,053 7,839 8,142 8,895 8,208 8,249 8,446
10 Lending minus Repay (C.V) ............. 977 750 796 864 1 ,024 872 1 ,560 t2,108 575 -1,973
1 1 Overall Deficit/Surplus ( 1 ·6) . . . . . . . . . . . . -17,290 -15,603 -15,967 -12,195 -9,657 -1 1,645 -6,782 t-1,582 -7,347 -14,954
1 2 Financing (D.I o r E. I) . . . . . . . . . . . . . . . . . . . . . . . . . 1 7,290 15,603 15,967 12, 195 9,657 1 1 ,645 6,782 t2,618 8,394 16,087
14 Domestic (D.II or E . l l ) . . . . . . .. .... ........ . .. . t2,618 8,394 1 6,087
Memorandum Item: 1 5 Govt. Debt End Period (F.I) ............. 160,281 1 74,651 1 97,184 211 ,551 221,844 232,157 239,932 1 87,605 196,194 212,474
Summary Table Central Gov1 • Soc. Security Funds
1 Total Revenue and Grants (A. I) ..... 33,562 35,228 36,078
2 Total Revenue (All) .......................... 31 ,723 33,189 33,919
3 Current Revenue (Ali i) ........... . . . . ...... 31,718 33,177 33,917
3.1 Tax (A. IV) .............. ............................... 24,814 25,839 26,440
3.2 Nontax (AV) ................................ . . ...... 6,904 7,338 7,477
4 Capital Revenue (A. VI) ... . . . . . . ............ 5 12 2
5 Grants (A VII) ...................................... 1 ,839 2,039 2,159
5.1 Curr.(A17 . 1 + A 1 8. 1 + A 1 9. 1 ) ........... 1 ,839 2,039 2,159
6 Total Exp.& Lend-Repay(C.I) .......... 24,221 26,408 28,442
7 Total Expenditure (C.II) . . . . . . . . . . . . . . . . . . . . . 24,221 26,408 28,442
1 1 Overall Deficit/Surplus ( 1 ·6) . . . . . . . . . . . . 9,341 8,820 7,636
12 Financing (D. I or E. I) ......................... -10,377 -9,867 -8,769
14 Domestic (D.II or E. I I) .......... . . . .. ......... -10,377 -9,867 -8,769
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants(I I + VII) .... 36,835 40,361 41 ,791 47,310 52,230 55,922 62,31 1 t107,345 102,690 1 03,364
II Total Revenue ( I l l+ VI) ........... . . . . . . . . . . 36,738 40,262 41 ,683 47,176 52,082 55,762 62,146 t104,462 99,412 99,866
Ill Current Revenue (IV+ V) ............ . . . . . 36,654 40,104 41 ,547 46,998 51 ,928 55,486 61 ,961 t103,860 98,830 99,277
IV Tax Revenue ....... . . . . . . . . . . . ..................... 34,854 38,190 39,629 44,498 49,024 52,337 58,730 t88,227 83,400 83,848
2002 Government Finance Statistics Yearbook 223
Japan 1 58
Tax on lnc.,Profits, Cap.Gains ........ . 1 .1 Individual. .. . . . . . ...................................... . 1 .2 Corporate ........................ . . . . . . . . . . . . . . . . . . . . . .
2
3
Social Security Contributions .......... .
Taxes on Payroll or Work Force .... .
4 Taxes on Property ............................. .
4.1 Recur. Taxes on lmmov. Prop . . ..... . 4.3 Estate, Inheritance & Gift Taxes ... . 4.4 Taxes-Financ.& Cap.Transact. ....... .
5 Dom. Taxes on Goods & Serv . . . . . . . .
5.1 Gen. Sales, Turnover or V.A.T ....... . 5.2 Excises ................................................. .
6 Taxes-lnternat'l Trade, Transac .. . . . . 6.1 Import Duties ...................................... .
7 Other Taxes ... . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . .
V Nontax Revenue ............. . . . ..... . . . . . . ..... . 8 Entrepren. & Property Income ....... . 9 Adm.Fees,Chges,Nonind.Sales .. . . . . . 10 Fines and Forfeits ......... . . . .. . . . ... . . . . . . . . . . 1 1 Contr.to Gov.Emp.Pens.& Welf.Fd. 1 2 Other Nontax Revenue .... . . . . . . . . . . . . . . . . .
VI Capital Revenue ................................ . 1 5 Sales o f Land & lntang. Assets ..... .
16 Cap.Transf.fr.Nongovt.Sources .. . . . . .
VII Grants ................................................... . 18 From Other Levels of Nat. Govt . . .. . 18.1 Current ................................................. . 18.2 Capital ......................... . . . . . . . . . . . . . . . . . . . . . . . . ..
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( =C.II) ................ . General Public Services ................... .
2 Defense ................................... ............ . 3 Public Order & Safety ..... ... . ... . . . . . . . . . . . . 4 Education ............................................. . 5 Health ........ .. . ... ... . . . ................... .. . . . . . . . . . . . 6 Social Security & Welfare ................ . 7 Housing & Commun. Amenities ... . . . 8 Recr.,Cultr.,Relig.Affrs . ..................... .
9-13 Econ. Affairs & Services .. . . . . . . . . . . . . . . . . . 9 Fuel & Energy ..... . . . .................... . . . . . . . . . 10 Agric.,Forestry,Fishing,Hunt. ... . . . . . . . . . 1 1 Mining, Manufc.& Construct... ......... . 1 2 Transportation & Communication .. . 1 3 Oth. Econ. Affairs & Serv . . .............. . 1 4 Other Expenditures .... . . . . . . . . . . . . . . . . . . . . . . . .
II
of which: Interest Payments ... . . . . .
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay(I I+V) .... . . . . . .
Total Expenditure ( I l l+ IV) .... . . . . . ...... .
Ill Current Expenditure .... . . . . .. . . . . . . . . . . . . . . . . . Expenditure on Goods & Serv . . . . . . . .
2 Interest Payments ............................. . 3 Subsidies & Oth. Curr. Trans! . ....... . 3.1 Subsidies ............................................ . . 3.2 Transf.to Oth.Lev.Nat.Govt. . . . . . . . . . . . . . 3.3-4 Transf.to Nonptt.lnst.& Houshld . . .. . 3.5 Transfers Abroad ................. . . . . . . . . . . . . . . .
Adjustment to Current Expenditure
224
1984
24,523
13,868
10,655
1 ,345
844
501
6,956
5,341
702
693
1 ,328
1 ,800
1 ,638
162
84
84
97
97
97
53,148
10,314
54,125
53,148
45,095
7,145
10,314
27,636
22,094
100
1985
26,963
14,957
1 2,006
1 ,601
986
615
7,558
6,004
668
659
1 ,400
1 ,914
1 ,737
1 77
158
1 58
99
99
99
55,214
1 1 ,121
55,964
55,214
47,375
7,489
1 1 ,121
28,765
2,830
23,360
2,494
81
1 986
28,173
16,306
1 1 ,867
2,442
1 ,297
1 ,145
6,922
6,353
560
552
1 ,532
1 ,918
1,737
181
136
136
108
108
108
56,962
1 1 ,581
57,758
56,962
48,820
8,144
1 1 ,581
29,095
2,601
23,921
2,493
80
1987 1988 1989 1990 1991p 1992p 1993p
Billions of Yen/ Year Beginning April 1
31 ,079
16,767
14,312
3,482
1 ,657
1 ,825
7,513
6,896
635
627
1 ,789
2,500
2,257
243
178
1 78
134
134
134
58,641
1 1 ,790
59,505
58,641
49,746
8,033
1 1 ,790
29,923
2,568
24,650
2,616
89
34,762
17,708
17,054
3,861
1 ,866
1 ,995
7,763
7,1 14
727
718
1 ,91 1
2,904
2,691
2 1 3
1 54
1 54
148
148
148
60,863
12,101
61 ,887
60,863
52,656
8,332
12,101
32,223
2,4 1 1
27,027
2,656
1 29
39,472
1 9,671
1 9,801
3,493
1 ,860
1 ,633
6,661
554
5,474
736
727
1 ,975
3,149
2,933
216
276
276
160
160
160
66,695
1 2,432
67,567
66,695
58,447
8,853
1 2,432
36,934
3,662
30,402
2,71 1
159
228
42,859
24,41 5
1 8,444
2,793
1 ,910
883
10,471
5,036
4,801
827
818
1 ,780
3,231
3,006
225
185
185
166
166
166
67,533
1 3,081
69,093
67,533
59,086
9,425
1 3,081
36,580
2,265
31 ,359
2,842
1 1 4
t43,724
t26,749
t1 6,975
t24,814
t
t3,064
tt2,583
t481
t13,665
t6.220
t6,239
t1,21 1
t1 ,021
t1 ,749
t1 5,633
t7,972
t1 ,591
t258
t532
t5,280
t602
t283
t319
t2,883
t2,883
t1 ,839
t1 ,044
t97,478
t2,41 1
t4,465
t1 ,284
t6,142
t1 ,405
t36,1 78
t8, 101
t101
t3,189
tt1,109
t1 ,432
t287
t361
t34,202
t99,586
t97,478
37,286
23,232
1 4,054
25,839
3,615
520
2,746
349
1 3,933
6,551
6,1 1 8
1 , 1 56
1 ,006
1 ,571
1 5,430
8,927
1 ,686
249
541
4,027
582
245
337
3,278
3,278
2,039
1 ,239
100,642
2,516
4,613
1 ,329
6,376
1 ,587
38,909
1 1 ,599
1 1 0
3,352
1 , 1 35
1 ,573
290
354
30,251
101,217
100,642
36, 1 1 5
23,686
1 2,429
26,440
4,042
605
2,938
499
1 4,409
6,983
6,148
1 ,243
963
1 ,599
1 5,429
8,565
1 ,800
249
558
4,257
589
227
362
3,498
3,498
2,1 59
1 ,339
1 1 2,655
2,692
4,626
1 ,394
6,790
1 ,801
41 ,456
1 5,500
159
3,765
1 ,228
1 ,846
334
357
34,472
1 10,682
1 1 2,655
Government Finance Statistics Yearbook 2002
1984
IV Capital Expenditure . . . . . . . . .. ...... . . . . ........ 8,053
4 Acquis. of Fixed Cap. Assets .......... 2,399
6 Purch. of Land & lntang. Assets . . . . . 245
7 Capital Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,409
7.1 Domestic . . . .......... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,409
7.1.1 To Other Levels of Nat. Govt .......... 5,409
v Lending minus Repayments . . . . . . . . . . . . 977
8 Domestic .. . . . . . . . . . .................................... 977
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing ( 1 1+ 1 1 1 ) ................................ 1 7,290
II Domestic Financing ....... . . . . . . . . . . . . . . . . . . . . 2 From Monetary Authorities ... .. ... ... . . . . 3 From Deposit Money Banks . . . . . . . . . . . . 4 Other Domestic Financing .. ... . . .. . . . . . .
Ill Financing Abroad . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Table E. Financing by Type of Debt Instrument Consolidated Central Government
Financing ( = D.I) . . . . . . . . . . . . .................... 1 7,290
II Domestic Financing ( = D.I I) . . . . . . . . . . . . . 1 Long·term Bonds .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Short-term Bonds and Bills . . . . . . . . . . . . . . 3 Long-term Loans n.e.c . . . . . . . . . . . . . . . . . . . . . .
Ill Financing Abroad ( = D.lll) . . . . . . . . . . . . . . .
Table F. Outstanding Debt Budgetary Central Government
(at End of Fiscal Year)
Total Debt ( 1 1+ 111) .............................. 160,281
II Domestic Debt . . . . . . . . .. . . . . ... . . . . . . . . . . . ........ 1 59,356
Ill Foreign Debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 925
Table L. Local Governments
A. Revenue and Grants IV Tax Revenue ( 1 -7 ) . ....... . . . . . . . .. . . . . . . . . . . . . 21 ,494
Tax on Inc., Profits,Cap.Gains ..... . . . . 1 2,355
1.1 Individual ............ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,200
4 Taxes on Property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,062
5 Dom. Taxes on Goods & Serv . .. . . . . . 3,865
3,6,7 Other Taxes ....... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 212
2002 Government Finance Statistics Yearbook
1985 1986
7,839 8,142
2,482 2,690
228 279
5, 1 29 5,173
5,129 5,173
5,129 5,173
750 796
750 796
1 5,603 1 5,967
1 5,603 1 5,967
1 74,651 1 97,184
1 73,660 1 96,148
991 1 ,036
23,31 7 24,629
13,534 14,045
6,733 7,258
5,537 6,091
4,014 4,248
232 245
Japan 1 58
1987 1988 1989 1990 1991p 1992p 1993p
Billions of Yen/ Year Beginning April 1
8,895 8,208 8,249 8,446
3,297 3,090 3,139 3,275
342 416 274 385
5,256 4,702 4,836 4,786
5,256 4,702 4,836 4,786
5,256 4,702 4,836 4,786
864 1 ,024 872 1 ,560 t2,108 575 -1 ,973
864 1 ,024 872 1 ,560
12,195 9,657 1 1 ,645 6,782 t-7,759 -1 ,473 7,318
t-7,759 -1 ,473 7,318
t-346 1 ,083 3,836
t-2,952 5,282 3,898
t-4,461 -7,838 -416
12,195 9,657 1 1 ,645 6,782 t-7,759 -1 ,473 7,318
t-7,759 -1 ,473 7,318
t4,339 5,248 13,712
t970 1 ,473 460
t-13,068 -8,194 -8,854
2 1 1 ,551 221 ,844 232,157 239,932 1 87,605 196,194 21 2,474
21 0,407 220,644 231 ,008 238,746 1 87,605 196,194 21 2,474
1 , 144 1 ,200 1 ,149 1 , 1 86
27,302 30,033 31 ,795
16,197 18,315 20,160
7,870 8,548 9,124
6,383 6,726 7,331
4,446 4,704 4,010
276 288 294
225
Jordan 439
Summary Table Budgetary Central Government
Total Revenue and Grants (A. I) .. .. . 2 Total Revenue (A. II) ........................ .. 3 Current Revenue (A.III) . . . . . . . . . ........... . 3.1 Tax (A.IV) ........... ......... . . . . . . . . . . . . . . .. . . . .. . . . . 3.2 Nontax (A.V) ................ . .. . . . . . . . . . . ......... . . 4 Capital Revenue (A. VI) . . . . . . . . . . .......... . 5 Grants (A. VII) . . . . . . . . ............................ .. 5.1 Curr.(A17 . 1 +A18 . 1 +A19. 1 ) ...... . ... . 5.2 Cap.(A1 7.2+A1 8.2 + A 1 9.2) .... ...... ..
6 Total Exp.& Lend-Repay(C.I) . . . . . . . . .. 7 Total Expenditure (C.II) .................... . 8 Current Expenditure (C. Ill) .............. . 9 Capital Expenditure (C.IV) . . . . . . . . . . . . . . ..
Adjustment to Total Expenditure .. .. 10 Lending minus Repay (C.V) ............ .
1 1 Overall Deficit/Surplus ( 1 ·6) .. .. . ... .. . .
1 2 Financing (D.I or E.l) ( = - 1 1 ) . . . . . .... . . 1 3 Abroad (D.III o r E. l l l ) ..................... . . . . 14 Domestic (D.II or E . l l ) . ................... .. ..
Memorandum Item:
1 5 Govt. Debt End Period (F. I) ............ .
Table A. Revenue and Grants Budgetary Central Government
Total Revenue & Grants(II + VII) .. ..
II Total Revenue ( I l l+ VI) . . . . . . . . . . . . . . . . . . . . .
Ill Current Revenue (IV+ V) .. . . . . . ......... .
IV Tax Revenue ................ . . . . . . . . . . . . . . . . . . . . . . . 1 Tax on lnc.,Profits, Cap.Gains ........ . 1 . 1 Individual ..................... . . . . . . . . . . . . . . . . .. . . ... . . . 1 .2 Corporate .. . . . . . . . . . . . . ............... . . . . . . . ......... . 1 .3 Other Unalloc. Taxes on Inc . ........ ..
2 Social Security Contributions .......... .
3 Taxes on Payroll & Work Force .... ..
4 Taxes on Property . . . . . . . . .. . .. ..... . . . . . ..... .. 4.1 Recur. Taxes on lmmov. Prop . .. . . . . . 4.4 Taxes-Financ.& Cap. Transact. . ... . .. .
5 Dom. Taxes on Goods & Serv . .. . . . .. 5.1 Gen. Sales, Turnover or V.A.T.. . ... .. 5.2 Excises .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Taxes-lnternat'l Trade, Transac . . . . .. 6.1 Import Duties ... . . . . . . . . . .......................... .
7 Other Taxes .... . . . . . . . . . . . . . . . . . ................... .
V Nontax Revenue ................... .......... ... . 8 Entrepren. & Property Income .. . . . . .. 9 Adm.Fees,Chges,Nonind.Sales . . . . . . . 10 Fines and Forfeits . . . . . . . . . ................... . . 12 Other Nontax Revenue . . . . . . . . . . . . . . . . . . . . .
VI Capital Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 5 Sales of Land & lntang. Assets .... ..
VII Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 7 From Abroad .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 17.1 Current . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17.2 Capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
226
1992
1 ,246.9
1 , 1 09.4
1 , 1 08.9
829.4
279.5
.5
137.5
137.5
1 ,066.0
1 ,081.2
884.9
1 99.9
-3.7
-15.2
1 80.9
-180.9
-120.5
-60.4
5,509.5
1 ,246.9
1 ,109.4
1 , 1 08.9
829.4
109.5
33.4
72.7
3.4
8.9
45.7
1 .2
44.5
209.3
1 38.4
403.7
389.3
52.3
279.5
220.4
26.5
6.4
26.2
.5
.5
137.5
1 37.5
137.5
1 993
1 ,282.9
1 , 1 1 9.6
1 , 1 1 9.0
8 1 2.5
306.5
.6
163.3
160.2
3.1
1 ,2 1 3.2
1 ,235.1
992.3
244.1
-1.3
-21.9
69.7
-69.7
-70.6
.9
4,879.2
1 ,282.9
1 , 1 1 9.6
1 , 1 1 9.0
812.5
1 1 8.8
42.9
72.0
3.9
6.0
51.0
1 .4
49.7
227.1
1 74.3
353.4
337.7
56.3
306.5
235.7
28.5
6.9
35.5
.6
.6
163.3
163.3
1 60.2
3.1
1994
1 ,338.0
1 ,162.4
1 ,161 .5
871.1
290.4
.9
1 75.6
168.3
7.3
1 ,292.8
1 ,312.8
1 ,052.8
260.0
-20.0
45.2
-45.2
-29.7
-15.5
5,073.9
1 ,338.0
1 , 1 62.4
1 ,161 .5
871.1
1 36.6
50.5
81.4
4.7
4.9
54.8
1 .7
53.1
278.9
222.4
340.2
324.2
55.7
290.4
221.8
30.9
1 1 .4
26.3
.9
.9
175.6
1 75.6
1 68.3
7.3
1995 1996 1997 1998 1999 2000 2001
Millions of Dinars/ Year Ending December 3 1
1 ,51 5.4
1 ,332.6
1 ,331.1
976.4
354.7
1 .5
182.8
175.4
7.4
1 ,466.1
1 ,471.5
1 , 1 87.9
283.6
-5.4
49.3
-49.3
69.7
-1 1 9.0
4,953.4
1 ,515.4
1 ,332.6
1 ,331.1
976.4
1 52.4
55.8
90.7
6.0
8.0
66.8
1 .6
65.3
351.7
263.6
336.4
318.7
61.0
354.7
272.7
4 1 .3
13.1
27.6
1 .5
1 .5
182.8
182.8
175.4
7.4
1 ,586.8
1 ,366.9
1 ,364.0
1 ,065.3
298.7
2.9
219.9
216.0
3.9
1 ,653.1
1 ,666.9
1 ,333.7
333.2
-13.8
-66.3
66.3
192.9
-126.6
5,217.8
1 ,586.8
1 ,366.9
1 ,364.0
1 ,065.3
173.1
45.9
1 22.6
4.6
5.1
63.4
1 .8
61.6
412.2
310.0
355.0
336.3
56.7
298.7
203.6
43.9
1 7.6
33.6
2.9
2.9
21 9.9
219.9
216.0
3.9
1 ,517.6
1 ,312.6
1 ,31 1 .8
979.0
332.8
.9
205.0
202.0
3.1
1 ,681.0
1 ,681.9
1 ,399.1
282.8
-.9
-163.3
1 63.3
201.9
-38.6
5,157.1
1 ,517.6
1 ,312.6
1 ,3 1 1 .8
979.0
1 49.7
40.5
105.3
3.9
9.3
59.0
1 .8
57.2
407.0
308.4
298.2
279.7
55.7
332.8
235.6
48.5
16.5
32.2
.9
.9
205.0
205.0
202.0
3.1
1 ,594.4
1 ,422.4
1,421.5
1 ,016.7
404.8
.9
172.2
1 66.5
5.8
1 ,921.8
1 ,876.8
1 ,522.9
354.0
44.9
-327.3
327.3
1 34.6
192.7
5,675.6
1 ,594.4
1 ,422.4
1 ,421.5
1 ,016.7
1 39.6
43.0
92.1
4.5
9.5
52.5
2.0
50.5
434.1
342.0
325.1
305.6
55.8
404.8
310.8
48.9
1 7.6
27.4
.9
.9
172.2
1 72.2
1 66.5
5.8
1 ,729.0
1 ,530.5
1 ,528.7
1 ,046.4
482.3
1 .8
198.5
195.0
3.5
1 ,869.3
1 ,804.1
1 ,51 2.4
291.6
65.3
-140.3
140.3
-M 148.7
5,772.9
1 ,729.0
1 ,530.5
1 ,528.7
1 ,046.4
1 52.8
46.2
102.3
4.3
1 2.1
51.4
1 .9
49.4
456.9
372.53
312.5
290.8
60.8
482.3
361.4
50.1
1 7.8
53.0
1 .8
1 .8
198.5
1 98.5
1 95.0
3.5
1 ,746.8
1 ,506.6
1 ,503.4
1 , 1 39.6
363.8
3.2
240.2
238.8
1 .5
1 ,866.6
1 ,868.6
1 ,585.1
283.4
-2.0
-1 1 9.8
1 1 9.8
1 1 .0
1 08.8
5,621.4
1 ,746.8
1 ,506.6
1 ,503.4
1 ,139.6
1 6 1 .0
50.1
106.4
4.5
21 .1
54.4
2.1
52.3
534.1
464.50
299.6
278.0
69.5
363.8
221.3
58.0
1 7.7
66.7
3.2
3.2
240.2
240.2
238.8
1 .5
1 ,828.1
1 ,578.7
1 ,571.5
1 , 1 88.8
382.7
7.2
249.4
241.9
7.5
1 ,983.6
2,027.7
1 ,672.0
355.7
-44.1
-155.5
1 55.5
10.3
145.3
5,751.5
1 ,828.1
1 ,578.7
1 ,571.5
1 , 1 88.8
1 95.4
51.7
1 39.0
4.7
23.2
63.8
2.3
61.5
567.1
502.75
264.4
242.0
75.0
382.7
226.4
57.6
1 9.5
79.2
7.2
7.2
249.4
249.4
241.9
7.5
Government Finance Statistics Yearbook 2002
Table B. Expenditure by Function Budgetary Central Government
I Total Expenditure ( =C.II) ................ . 1 General Public Services . . . . . . ............. . 2 Defense . . . .................. .. . . . . . . . . .. . . .. . . . . . . . . . . . 3 Public Order & Safety .............. ......... . 4 Education ............................................. .
5 Health . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .............. .
6 Social Security & Welfare ...... . . . ...... . .
7 Housing & Commun. Amenities ..... .
8 Recr.,Cultr.,Relig.Affrs . . . . .................. .
9·13 Econ. Affairs & Services ... . . . . . . . . . . . . . . . . 9 Fuel & Energy ......................... ........... . 1 0 Agric.,Forestry,Fishing,Hunt. .... . .. . . . . . 1 1 Mining, Manufc., & Construct. .. ...... . 1 2 Transportation & Communication . . . 1 3 Oth. Econ. Affairs & Serv . ............... . 14 Other Expenditures .......... ... ...... . ....... .
II
of which: Interest Payments .. . . . . . .
Adjustment to Total Expenditure ... .
Table C. Expenditure and Lending minus Repayments by Economic Type Budgetary Central Government
Tot.Exp.& Lend-Repay(I I+V) ......... .
Total Expenditure (I I I + IV) ...... .... .... . .
Ill Current Expenditure .......................... .
Expenditure on Goods & Serv . ...... .
1.1 Wages and Salaries .......................... . 1 .2 Employer Contributions ......... ........... . 1 .3 Other Purch.of Goods & Serv . . ...... . 2 Interest Payments ............................. . 3 Subsidies & Oth. Curr. Trans! . . ...... . 3.1 Subsidies .. . . . . . . . . . . . . . . . . . . . . . .. . . . . ....... . . . . . . . . . . 3.2 Transf.to Oth.Lev.Nat.Govt . .. . . . . . . . . . . . 3.3·4 Transf.to Nonpft.lnst.& Houshld . . . . . 3.5 Transfers Abroad ............. ....... . .... .. . . . . .
IV 4 6 7 7.1
Capital Expenditure ........................... . Acquis. of Fixed Cap. Assets ......... . Purch. of Land & lntang. Assets .... . Capital Transfers .. . . . . . . . ...................... . Domestic ..... . . . . . . . . . . . . . . . . . . . . . . . . . ................ .
Adjustment to Total Expenditure ... .
V Lending minus Repayments ........... . 8 Domestic .............................................. . 8.1 To Other Levels of Nat. Govt ......... .
II 2 3 4 5
Ill 6 7 8 9
Table D. Financing by Type of Debt Holder Budgetary Central Government
Financing ( 1 1+ 1 1 1 ) ............................... .
Domestic Financing .......................... . From Monetary Authorities .... . . . .. .. . . . . From Deposit Money Banks ........... . Other Domestic Financing .............. . Adjustments ........................................ .
Financing Abroad ....... ....................... . From lnternat'l Develop. Instil. .. . . . . . . From Foreign Governments ............ . Other Borrowing Abroad .................. . Changes in Cash, Deposits, etc . . . . . Adjustment to Financing Abroad ... .
1 992
1 ,081.2 59.9
238.8 72.8
1 55.1 68.0
163.4 12.5 16.8
138.3 10.9 35.9
1 .2 71.5 18.8
159.2 1 55.8
-3.7
1 ,066.0
1,081.2
884.9 612.9 462.9
94.3 55.7
155.8 1 16.2 73.6 17. 1 25.4
1 99.9 1 86.4
3.5 10.0 10.0
-3.7
-15.2 -15.2 -15.2
-180.9
-60.4 -9.2
-51.2
-120.5 109.6 218.8
-329.1 -1 19.8
2002 Government Finance Statistics Yearbook
1993
1 ,235.1 84.8
258.6 101 .1 201.2
87.1 189.3
16.2 22.3
144.0 17.7 33.0
1 .2 71 .3 20.8
131 .7 1 22.0
-1.3
1,213.2
1 ,235.1
992.3 751.5 547.3 121 .2 83.1
122.0 1 1 8.8 80.8 17.1 20.9
244.1 225.0
4.3 14.9 14.9
-1.3
-21.9 -21.9 -21.9
-69.7
.9 48.6
-24.5 -23.2
-70.6 87.4 42.9
62.6 -263.5
1994
1 ,312.8 82.5
272.0 1 05.4 205.7
98.5 187.6 24.0 27.9
161.9 20.0 53.7
1 .5 61 .4 25.4
1 47.4 1 09.4
1 ,292.8
1 ,312.8
1 ,052.8 801.2 589.5 130.2 81.5
1 09.4 1 42.3
79.1 20.7 40.3
2.2
260.0 222.6
4.0 33.4 33.4
-20.0 -20.0 -20.0
-45.2
-15.5
-2.5 -13.0
-29.7 56.4 43.0
-24.0 -105.1
1995 1996 1997 1998
Millions of Dinars/ Year Ending December 31
1 ,471.5 97.8
296.0 121 .0 227.8 1 03.7 246.3
26.0 31.5
179.5 32.0 65.7
1.7 60.9 19.3
141 .9 132.7
1 ,466.1
1 ,471.5
1 ,187.9 905.4 670.0 1 53.2 82.2
132.7 1 49.8 1 1 3.6 22.5 1 1 .5 2.2
283.6 232.6
6.5 44.5 44.5
-5.4 -5.4 -5.4
-49.3
-1 1 9.0 -4.4
-1 1 4.6
69.7 228.2
85.1 -25.5
-218.1
1 ,666.9 97.3
283.3 131.6 238.5 150.6 306.4 43.1 39.4
217.7 54.2 71.3
1 .3 71.2 19.7
159.0 153.4
1 ,653.1
1 ,666.9
1 ,333.7 991.3 734.6 176.6 80.1
1 53.4 189.1 143.4 29.1 14.9
1 .7
333.2 245.5
6.5 81.2 81.2
-13.8 -13.8 -13.8
66.3
-126.6 -4.4
-122.3
192.9 261 .9
64.5 -24.3
-109.2
1 ,681.9 1 03.4 301.0 139.1 245.1 172.2 298.9
34.1 35.3
146.4 6.4
63.7 1.4
63.7 1 1 .2
206.4 200.9
1 ,681.0
1 ,681.9
1 ,399.1 1 ,053.1
778.6 1 93.9 80.6
200.9 145.1 1 1 4.5
14.5 14.3
1 .9
282.8 213.9
8.0 61.0 61.0
-.9 -.9 -.9
163.3
-38.6 -4.4
-34.2
201.9 84.6 21.0
-21.3 1 1 7.7
1 ,876.8 140.0 336.0 149.4 299.3 196.5 294.1
43.3 33.0
143.7 6.7
52.2 2.4
66.4 16.1
267.7 188.7
-26.3
1 ,921.8
1 ,876.8
1 ,522.9 1 ,161 .9
829.6 218.2 1 1 4.0 1 88.7 172.3 1 43.7
10.2 16.9
1 .6
354.0 270.6
6.5 76.9 76.9
44.9 44.9 44.9
327.3
1 92.7 3.9
1 72.9 23.2 -7.3
1 34.6 -.1
46.1 -58.2 146.9
1999
1 ,804.1 1 1 2.8 347.0 163.7 292.8 196.1 279.8
26.8 27.4
156.1 8.0
64.4 6.8
54.1 22.8
205.6 194.9
-4.0
1 ,869.3
1 ,804.1
1 ,512.4 1 , 169.9
848.0 219.6 1 02.3 1 94.9 147.6 124.8
8.2 13.0
1 .7
291.6 250.1
7.1 34.5 34.5
65.3 65.3 65.3
140.3
1 48.7
1 40.6 10.9 -2.8
-8.4 92.2
-36.6 -04.0
2000
1 ,868.6 121 .2 356.0 171 .6 297.7 194.5 312.2 27.5 28.6
143.2 7.0
60.5 4.6
53.3 17.8
219.9 209.1
-3.8
1 ,866.6
1 ,868.6
1 ,585.1 1 ,241.7
889.5 249.7 102.5 209.1 1 34.4 1 1 0.2
8.7 13.8
1 .7
283.4 233.3
8.4 41.7 41.7
-2.0 -2.0 -2.0
1 1 9.8
108.8
92.7 49.3
-33.2
1 1 .0 -31 .0 -39.0 -33.2 1 1 4.3
Jordan 439
2001
2,027.7 133.8 355.0 183.9 325.7 214.1 339.1
36.7 30.6
163.1 7.1
70.6 2.8
64.0 18.6
248.2 209.3
-2.4
1 ,983.6
2,027.7
1 ,672.0 1 ,298.0
914.1 272.4 1 1 1 .6 209.3 164.8 125.3 22.4 15.3
1 .9
355.7 302.3
8.0 45.4 45.4
-44.1 -44.1 -44.1
155.5
145.3
209.0 47.0
-1 10.7
10.3 93.4
-52.2 -47.0
16.1
227
Jordan 439
1992 1993 1994
Table E. Financing by Type of Debt Instrument Budgetary Central Government
Financing ( = D.l) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -180.9 �9.7 -45.2
II Domestic Financing ( = D.I I) . . . . . . . . . . . . . �.4 .9 -15.5 Long-term Bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Short-term Bonds and Bills . . . . . . . . . . . . . . 3 Long-term Loans n.e.c . . . . . . . . . . . . . . . . . . . . . .
4 Short-term Loans & Adv. n.e.c . .. . . . . -9.2 48.6 6 Changes in Cash, Deposits, etc . .. . .
Adjustment to Domestic Financing -51 .2 -47.7 -15.5
Ill Financing Abroad ( = D.II I) ............... -120.5 -70.6 -29.7 9 Long-term Loans n.e.c . . .. . . . . . . . . . . . . . . . . . . 208.6 -133.2 75.4 12 Changes in Cash, Deposits, etc . . . . . -329.1 62.6 -105.1
Table F. Outstanding Debt Budgetary Central Government
(at End of Fiscal Year)
Total Debt ( 1 1 + 1 1 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,509.5 4,879.2 5,073.9
I I Domestic Debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,004.2 1 , 1 06.5 1 ,098.7 I l l Foreign Debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,505.3 3,772.7 3,975.2
2 28
1995 1996 1997 1998 1999 2000 2001
Millions of Dinars/ Year Ending December 31
-49.3 66.3 1 63.3
-1 1 9.0 -1 26.6 -38.6
-100.7 -1 1 1 .5 -27.0
-18.3 -15.2 -1 1 .6
69.7 192.9 201.9
287.8 302.1 84.3
-21 8.1 -109.2 1 1 7.7
4,953.4 5,217.8 5,157.1
838.6 831.5 822.7
4,114.8 4,386.3 4,334.4
327.3 140.3 1 1 9.8 1 55.5
192.7 148.7 108.8 145.3
46.0 13.0 40.0
1 54.0 60.6 90.0 252.0
77.9 12.0 4.0
-7.3 -2.8 -33.2 -1 10.7
1 34.6 -8.4 1 1 .0 10.3
-12.3 55.7 -103.3 -5.8
146.9 �.0 1 1 4.3 16.1
5,675.6 5,772.9 5,621.4 5,751.5
1 ,006.9 889.0 1 , 1 1 9.8 1 ,260.3
4,666.7 4,883.9 4,501.6 4,491.1
Government Finance Statistics Yearbook 2002
Kazakhstan 916
1997 1998 1999 2000 2001
Millions of Tenge/ Year Ending December 3 1
Summary Table Consolidated Central Government
1 Total Revenue and Grants (A. I) ..... 302,355 275,170 247,469 374,952 477,813 2 Total Revenue (A. II) .......................... 292,567 262,916 207,765 317,747 393,584 3 Current Revenue (A.III) ..................... 233,686 193,833 172,714 294,455 371,979 3.1 Tax (A.IV) . . . . . . . . .. . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . 229,567 188,025 156,567 265,745 313,432 3.2 Nontax (A.V) ........................................ 4,1 1 9 5,808 16,147 28,710 58,547 4 Capital Revenue (A. VI) ..................... 58,881 69,083 35,051 23,292 21 ,605 5 Grants (A. VII) .............. ........................ 9,788 12,254 39,704 57,205 84,229 5.1 Curr.(A1 7 . 1 +A1 8.1 +A19 . 1 ) ........... 9,788 12,253 39,704 57,205 84,229 5.2 Cap.(A1 7 .2+A 1 6.2 + A1 9.2) . . . . . . . . . . . .
6 Total Exp.& Lend-Repay( C. I) .......... 362,212 347,018 325,690 389,699 490,258
7 Total Expenditure (C.II) ..................... 332,507 318,253 304,150 372,612 475,710
8 Current Expenditure (C.III) ............... 310,427 288,217 280,192 341 ,909 416,570
9 Capital Expenditure (C.IV) ................ 22,080 30,036 23,958 30,703 59,140
10 Lending minus Repay (C.V) ............. 29,705 28,765 21 ,540 1 7,087 14,548
1 1 Overall Deficit/Surplus ( 1 -6) ............ -59,856 -71 ,848 -78,221 -14,747 -12,445
1 2 Financing (D.I o r E.l) ( =-1 1 ) ........... 59,856 71 ,848 78,221 14,747 12,445
13 Abroad (D.III or E. I l l) ......................... 46,828 51 ,569 49,159 31 ,885 10,408
14 Domestic (D.II or E . I I ) ........................ 13,028 20,279 29,062 -17,138 2,037
Memorandum Item: 1 5 Govt. Debt End Period (F.I) ............. 203,729 291,649 536,907 560,217 573,952
Summary Table Budgetary Central Government
1 Total Revenue and Grants (A. I) ..... 166,697 1 98,398 t247,469 374,952 477,813
2 Total Revenue (A. II) .......................... 166,663 192,942 t207,765 31 7,747 393,584
3 Cuffent Revenue (A.III) ..................... 107,782 123,859 t172,714 294,455 371 ,979
3.1 Tax (A.IV) .............. .. ............................. 103,663 1 18,051 t156,567 265,745 313,432
3.2 Nontax (A.V) ........................................ 4,1 1 9 5,808 t16,147 28,710 58,547
4 Capital Revenue (A. VI) ..................... 58,881 69,083 t35,051 23,292 21 ,605
5 Grants (A. VII) ...................................... 34 5,456 t39,704 57,205 84,229
5.1 Cuff.(A 1 7. 1 + A 1 6. 1 +A19. 1 ) ........... 34 5,456 t39,704 57,205 84,229
6 Total Exp.& Lend-Repay( C. I) .......... 1 86,507 207,578 t325,690 389,699 490,258
7 Total Expenditure (C.II) ..................... 156,802 178,813 t304,1 50 372,612 475,710
8 Cuffent Expenditure (C.III) ............... 134,722 148,777 t280,192 341 ,909 416,570
9 Capital Expenditure (C.IV) ................ 22,080 30,036 t23,958 30,703 59,140
10 Lending minus Repay (C.V) ............. 29,705 28,765 t21,540 1 7,087 14,548
1 1 Overall Deficit/Surplus ( 1 -6) . . . . . . . . . . . . -19,809 -9,180 t-78,221 -14,747 -12,445
1 2 Financing (D.I o r E. I) ......................... 58,010 67,625 t78,221 14,747 12,445
1 3 Abroad (D. I l l o r E. Ill) ......................... 46,828 51 ,569 t49,159 31 ,885 10,408
14 Domestic (0.11 or E.ll) ........................ 1 1 , 182 16,056 t29,062 -17,138 2,037
Memorandum Item: 1 5 Govt. Debt End Period (F. I) ............. 203,729 291 ,649 t536,907 560,21 7 573,952
Summary Table Central Govt • Soc. Security Funds
1 Total Revenue and Grants (A. I) ..... 125,829 68,385 t-
2 Total Revenue (A. II) .......................... 1 16,075 61,587 t-
3 Current Revenue (A.III) ..................... 1 16,075 61,587 t-3.1 Tax (A.IV) ........................ ..................... 1 16,075 61,587 t-
5 Grants (A. VII) ...................................... 9,754 6,798 t-5.1 Curr.(A1 7.1 + A1 8. 1 + A 1 9. 1 ) ........... 9,754 6,798 t-6 Total Exp.& Lend-Repay(C.I) .......... 1 65,664 1 29,429 t-7 Total Expenditure (C.II) ..................... 1 65,664 1 29,429 t-8 Current Expenditure (C.III) ............... 165,664 129,429 t-1 1 Overall Deficit/Surplus ( 1 -6) ............ -39,835 -61 ,043 t-1 2 Financing (0.1 o r E. I) ......................... 1 ,635 2,599 t-14 Domestic (0.11 or E.ll) ..................... . . . 1 ,635 2,599 t-
Summary Table Central Govt. Extrabudg. Aceta
1 Total Revenue and Grants (A. I) ..... 9,829 8,387 t-
2 Total Revenue (A. II) .......................... 9,829 8,387 t-
3 Cuffent Revenue (A.III) ..................... 9,829 8,387 t-3.1 Tax (A.IV) ............................................. 9,829 8,387 t-
2002 Government Finance Statistics Yearbook 229
Kazakhstan 916
1 997 1998
6 Total Exp.& Lend-Repay( C. I) .......... 10,041 10,01 1
7 Total Expenditure (C.II) . . . . . . . . . . . . . . . . . . . . . 10,041 10,01 1
8 Current Expenditure (C.III) ............... 1 0,041 10,01 1
1 1 Overall Deficit/Surplus ( 1 ·6) ............ -212 -1 ,624
1 2 Financing ( D . I o r E . I) . . . . . . . . . . . . . ............ 212 1 ,624
14 Domestic (D . I I or E.ll) . . . . . . . . . . . . ............ 212 1 ,624
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants(I I+VII) . . . . 302,355 275,170
II Total Revenue ( I l l+ VI) ............. . . ...... 292,567 262,916
Ill Current Revenue (IV+ V) .. . . . . . . . . . . . . . . . 233,686 193,833
IV Tax Revenue ............ . . . . . . . . . . . . ............... 229,567 188,025
Tax on lnc.,Profits, Cap.Gains ......... 26,651 22,366
1.1 Individual ............................... . . .. ............ 7,452 4,778
1.2 Corporate ................ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 9, 1 99 1 7,588
2 Social Security Contributions ........... 1 1 6,075 61 ,587
3 Taxes on Payroll & Work Force ...... 9,829 8,387
4 Taxes on Property . . . . . . . . . . .... . . . .. . .... . ..... 719 219
4.1 Recurrent Taxes on lmmov. Prop . . 4.4 Taxes-Financ.& Cap.Transact. ........ 719 219
4.5 Nonrecurrent Taxes on Prop . ..........
5 Dom. Taxes on Goods & Serv . ....... 67,251 85,687
5.1 Gen. Sales, Turnover or V.A.T ........ 49,639 69,558
5.2 Excises .................................................. 6,643 7,013
6 Taxes-lnternat'l Trade, Transac ...... 8,052 9,750
6.1 Import Duties ......... . . . .. ....... . . . . .............. 5,374 6,755
6.2 Export Duties ... . . . . . . . . . . . . . . ...................... 2
7 Other Taxes .. . . . . . . . . . . . . . . . . ....................... 990 29
v Nontax Revenue . . . . . . . . . . . ...................... 4,1 1 9 5,808
8 Entrepren. & Property Income ........ 2,003 2,717
9 Adm.Fees,Chges,Nonind.Sales ....... 727 1 ,750
1 0 Fines and Forfeits . . . . . . . . . ..................... 1 1 8 98
1 2 Other Nontax Revenue . . . . . . ............... 1 ,271 1 ,243
VI Capital Revenue .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58,881 69,083
1 3 Sales o f Fixed Capital Assets ......... 54,530 66,343
14 Sales of Stocks ............. . . . . . . . . . . ............ 4,351 2,740
1 5 Sales o f Land & lntang. Assets ......
VII Grants . . . . . . . . . . . . . . . . . . .............. . . . . . . . . . ........... 9,788 12,254
18 From Other Levels of Nat. Govt . .... 9,788 1 2,254
18.1 Current . . . . . . . . . . . . . . . . . . . . .............................. 9,788 1 2,254
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( = C.II) .. .. . . . .......... 332,507 31 8,253 1 General Public Services ... . . . .... . . . . . . .. . . 23,857 24,998
2 Defense ....... . . . . . . ................................... 1 5,451 16,284
3 Public Order & Safety ........................ 21 ,548 23,334
4 Education ... . . . . . . . . . . . ................................ 1 3,933 15,198
5 Health .. . . . . . . . . . . . . . . . . . . ................................ 27,014 24,633
6 Social Security & Welfare ................. 1 53,037 121 ,321 7 Housing & Commun. Amenities . . . . . . 8 Recr.,Cultr. ,Relig.Affrs . . . .. . . . . . . . . . . . . . . . . . . 6,587 6,487
9·13 Econ. Affairs & Services .... . . . . . .......... 37,562 31 ,920
9 Fuel & Energy . . . . ................................. 1 ,093 463 10 Agric.,Forestry,Fishing,Hunt. ............ 9,122 4,829
1 1 Mining, Manufc.& Construct... .......... 4,1 10 581
1 2 Transportation & Communication ... 10,285 10,236
1 3 Oth. Econ. Affairs & Serv . . ...... ....... . . 1 2,952 1 5,81 1
14 Other Expenditures .. . . . . . . . . . . . . . . . . . . . . . . . . . . 33,518 54,078
of which: Interest Payments .. . . . . . . . . 9,299 1 3,725
230
1999 2000 2001
Millions of Tenge/ Year Ending December 3 1
t-t-t-
t-
t-
t-
247,469
207,765
172,714
1 56,567
28,177
797
27,380
385
2,425
981
490
330
161
108,346
80,801
1 5,079
1 1 ,476
6,942
4,777
16, 1 47
5,996
3,370
363
6,418
35,051
34, 1 1 4
7 1
866
39,704
39,704
39,704
304,1 50
1 9,977
14,282
24,886
13,165
8,574
140,759
3,269
30,032
5,723
2,568
3,739
18,002
49,206
21,412
374,952 477,81 3
31 7,747 393,584
294,455 371 ,979
265,745 31 3,432
82,962 90,682
1 , 1 98
81 ,764 90,682
20,218
698 307
150
263 307
285
140,763 1 95,709
103,357 1 50,824
1 5,186 1 7,572
18,156 25,946
1 2,595 1 7,776
1 21 1 ,073
2,948 788
28,710 58,547
8,922 33,937
4,958 5,377
622 863
14,208 18,370
23,292 21 ,605
21 ,055 1 5,431
508 6,173
1 ,729 1
57,205 84,229
57,205 84,229
57,205 84,229
372,612 475,710
24,728 35,565
1 6,260 26,737
36,472 49,980
1 3,572 1 9,861
7,598 1 3,892
151 ,032 156, 1 1 0
4,647 5,846
41 ,195 85,325
5,500
8,865 20,035
6,644 3,772
1 5,667 26,016
10,019 30,002
77,108 82,394
35,058 37, 1 1 2
Government Finance Statistics Yearbook 2002
Kazakhstan 916
1997 1998 1999 2000 2001
Millions of Tenge/ Year Ending December 31
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay(II + V) .......... 362,212 347,018 325,690 389,699 490,258
II Total Expenditure ( I I I+ IV) ................ 332,507 318,253 304,150 372,61 2 475,710
Ill Current Expenditure ........................... 310,427 288,21 7 280,192 341 ,909 41 6,570 1 Expenditure on Goods & Serv . . ... .. . 88,626 88,706 90,635 122,772 180,156 1 .1 Wages and Salaries ........................... 29,522 28,81 4 36,340 1.2 Employer Contribution ........ . .............. 2,821 3,507 3,623 1.3 Other Purch. of Goods & Serv .. ...... 58,292 90,451 140,193 2 Interest Payments .............................. 9,299 13,725 21,412 35,058 37, 1 1 2 3 Subsidies & Oth. Curr. Trans! . ..... . . . 212,502 185,786 168,145 1 84,079 199,302 3.1 Subsidies .............................................. 6,522 3,471 994 894 2,922 3.2 Transf.to Oth.Lev.Nat.Govt . . ............ 28,350 40,985 26,051 28,101 39,808 3.3-4 Transf.to Nonpft.lnst.& Houshld . .... 1 76,423 140,836 140,260 1 54,336 155,884 3.5 Transfers Abroad ................................ 1 ,207 494 840 748 688
IV Capital Expenditure ............................ 22,080 30,036 23,958 30,703 59,140 4 Acquis. of Fixed Cap. Assets .......... 15,588 29,229 8,963 12,377 23,681 5 Purchases of Stocks .......................... 2,465 7 9,207 3,288 5,489 6 Purch. of Land & lntang. Assets ..... 1 ,054 477 7 Capital Transfers ................................ 2,973 323 5,788 15,038 29,970 7.1 Domestic ................ ............................... 2,973 323 5,788 15,038 29,970
v Lending minus Repayments ............ 29,705 28,765 21 ,540 1 7,087 14,548 8 Domestic ............................................... 29,290 28,721 21,419 16,963 14,025 8.1 To Other Levels of Nat. Govt .. . . . . . . . . 950 4,738 6,064 1 ,213 -<505 8.2 To Nonfin. Pub. En!. . . . . . . . . . . . . . . . . . . . . . . . . . . 16,623 9,291 18 7 8.3-4 To Financial Ins!. & Other ................ 1 1 ,7 17 14,692 15,337 1 5,743 14,630 9 Abroad . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 415 44 121 124 523
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing ( 1 1+ 1 1 1 ) ................................ 59,856 71 ,848 78,221 14,747 1 2,445
I I Domestic Financing ........................... 13,028 20,279 29,062 -17,138 2,037 2 From Monetary Authorities ............... 2,500 3 From Deposit Money Banks ............ 12,640 1 1 ,639 20,538 -3,795 3,850 4 Other Domestic Financing ............... -2,312 8,640 8,524 -13,343 -1,813
Ill Financing Abroad ............................... 46,828 51 ,569 49,159 31 ,885 10,408 6 From lnternat'l Develop. Instil. .. ...... 23,286 28,934 30,904 6,933 8,822 7 From Foreign Governments ............. -<56 6,457 3,644 7,236 -1 ,284 8 Other Borrowing Abroad ................... 23,628 16,178 14,61 1 17,716 2,870
Table E. Financing by Type of Debt Instrument Consolidated Central Government
Financing ( = D.I) . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . 59,856 71 ,848 78,221 14,747 1 2,445
I I Domestic Financing ( = D.II) ............. 13,028 20,279 29,062 -17,138 2,037 1 Long-term Bonds ................................ 839 673 20,082 1 0,895 16,440 2 Short-term Bonds and Bills ....... ....... 12,000 10,965 -1,360 -14,690 -12,591 3 Long-term Loans n.e.c . . .................... 2,500 5 Other Domestic Liabilities ................ -1 ,186 6,356 1,816 6 Changes in Cash, Deposits, etc . .... -1,125 2,285 8,524 -13,343 -1,812
Ill Financing Abroad ( = D.II I) ............... 46,828 51 ,569 49,159 31 ,885 10,408
7 Long-term Bonds ................................ 26,201 13,815 17,716 9 Long-term Loans n.e.c . . .................... 20,627 51 ,569 35,344 14,169 10,408
Table F. Outstanding Debt Consolidated Central Government
(at End of Fiscal Year)
Total Debt (11 + 1 1 1 ) .............................. 203,729 291 ,649 536,907 560,217 573,952
II Domestic Debt .................................... 68,950 83,910 136,339 87,418 83,977 Ill Foreign Debt ........ ................................ 1 34,779 207,739 400,568 472,799 489,975
2002 Government Finance Statistics Yearbook 231
Kazakhstan 916
1 997
Table L. Local Governments
A. Revenue and Grants Total Revenue & Grants(II +VII) .... 141 ,520
II Total Revenue (I l l +VI) .................... 1 1 2,773
Ill Current Revenue (IV+ V) ................. 1 12,390
IV Tax Revenue ( 1 ·7). ............................ 1 00,463
1 Tax on Inc., Profits,Cap.Gains ......... 54,901
1.1 Individual. .............................................. 33,814
2 Social Security Contributions ........... 4 Taxes on Property .............................. 21,092
5 Dom. Taxes on Goods & Serv ........ 24,164
3,6,7 Other Taxes ......................................... 306
v Nontax Revenue (8-12) .... ................ 1 1 ,927
8 Entrepren. & Property Income ........ 2,679
9,10 Fees, Sales, Fines ............................. 5,954
1 2 Other Nontax Revenue ..................... 3,294
VI Capital Revenue ................................. 383
VII Grants . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28,747
1 8 From Other Levels of Nat. Govt . . ... 28,499
B. Expenditure by Function Total Expenditure ( = C.II) ................. 143,177
General Public Services .................... 5,584
2 Defense ................................................ 2,409
3 Public Order and Safety .................... 6,609
4 Education .............................................. 59,443
5 Health .................................................... 28,829
6 Social Security & Welfare ................. 1 8,620
7 Housing & Commun. Amenities ...... 5,676
8 Recr.,Cultr.,Relig.Affrs . ...................... 4,442 10 Agricult.,Forestry,Fish.,Hunt. ............ 1 ,437
1 1 Mining, Manufc., & Construct. ......... 1 ,626 1 2 Transportation & Communication ... 24 1 3 Oth. Econ. Affairs & Serv . ................ 8,250 1 4 Other Expenditures ............................ 228
C. Expenditure and Lendln� minus Repayments by Economic ype Tot.Exp.& Lend-Repay.( l l + V) ......... 143,617
II Total Expenditure (I I I + IV) ................ 143, 177 Ill Current Expenditure ( 1 -3) . . . . . . . . . . . . . . . . . 1 35,294 1 Expenditure on Goods & Serv . ....... 109,312 1.1·2 Wages & Sal.& Emplr.Contrib . ........ 81 ,872 1.3 Other Purch.of Goods & Serv . ........ 27,440 2 Interest Payments .............................. 83 3 Subsidies & Other Curr. Transf... .... 25,899 3.2 Transf. to Oth.Lev.Nat.Govt ............. 142 IV Capital Expenditure (4-7) ................. 7,883 4,5,6 Stocks, Land, Fixed Cap. Assets ... 7,739 7 Capital Transfers ...... . . ........................ 144 i'.1 .1 To Other Levels of Nat. Govt .......... 144 v Lending minus Repayments ............ 440
5.1 1 DEFICIT /SURPLUS (A. I-C. I) ........... -2,097
D. Financing by Type of Debt Holder Financing ( 1 1+ 11 1) ................................ 2,097
II Domestic Financing ( 1 -4) ................. 2,097 2,3 From Mon.Auth. & Dep.Mon.Bks .... 1 ,081 4,5 Other Domestic Financing ............... 1 ,016 Ill Financing Abroad ...............................
E. Financing by Type of Debt Instrument Financing ( = D.l) ................................ 2,097
II Domestic Financing ( = D.II) ........... .. 2,097 1 ,2 Domestic Bonds & Bills .................... 1 3,4,5 Other Domestic Liabilities ................ 2,096 I l l Financing Abroad ( = D. Il l) ...............
232
1998
1 51 ,489
1 1 1 , 153
1 1 0,688
97,570
46,032
25,349
22,186
29,001
351
13,1 1 8
4,969
5,514
2,635
465
40,336
40,31 3
1 55,068
6,679
2,678
7,799
54,264
1 8,296
44,821
4,325
5,284
1,100
1 ,339
8,274
209
1 56,016
1 55,068
147,359
95,134
72,660
22,475
167
52,058
2
7,709
7,606
103
103
948
-4,527
4,527
4,527
95
4,432
4,527
4,527
-1
4,528
1 999 2000 2001
Millions of Tenge/ Year Ending December 3 1
217,174
185,187
1 84,451
1 73,701
61,912
34,532
68,038
23,556
16,537
3,658
10,750
3,959
5,847
944
736
31 ,987
31 ,783
206,231
8,879
2,916
7,606
65,326
36,252
1 8,305
6,012
8,968
1 , 1 94
300
9,125
4,012
37,336
21 4,573
206,231
193,150
133,818
66,682
67,136
78
59,254
37,260
13,081
12,861
220
220
8,342
2,601
-2,601
-2,601
516
-3, 1 1 7
-2,601
-2,601
550
-3,151
31 2,454
269,290
268,204
258,31 1
131 ,582
49,818
78,864
25,994
20,820
1 ,051
9,893
2,969
4,630
2,294
1 ,086
43,164
42,923
300,742
1 0,386
4,1 1 9
1 1 ,266
71,097
46,724
20,032
22,106
1 2,840
2,576
547
22,137
22,260
54,652
301,367
300,742
269,287
1 80,649
73,227
107,422
353
88,285
54,451
31 ,455
19 ,152
1 2,303
1 1 ,805
625
1 1 ,087
-1 1 ,087
-10,995
289
-1 1 ,284
-92
-1 1 ,087
-10,995
-439
-1 0,556
-92
Government Finance Statistics Yearbook 2002
Summary Table Budgetary Central Government
Total Revenue and Grants (A. I) . . . . . 2 Total Revenue (A. II) ......................... . 3 Current Revenue (A.III) .................... . 3.1 Tax (A.IV) ................ . . . . . ....................... . 3.2 Nontax (A.V) ........ . . . .. . . . ....................... . 4 Capital Revenue (A. VI) .................... . 5 Grants (A. VII) ..................................... . 5.1 Curr.(A1 7. 1 +A1 8.1 + A 1 9. 1 ) . . . . . . . . . . . 5.2 Cap.(A1 7.2 +A1 8.2+ A 1 9.2) . . . . . . . . . . . .
6 Total Exp.& Lend-Repay(C.I) ... . . . . . . . 7 Total Expenditure (C.II) .................... . 8 Current Expenditure (C.III) .............. . 9 Capital Expenditure (C.IV) ............... . 10 Lending minus Repay (C.V) .. . . . . . . . . . . .
1 1
1 2 1 3 1 4
1 5
I I
Ill
IV
2
3
4
Adjustment to Deficit/Surplus ........ .
Overall Deficit/Surplus ( 1 ·6) ........... .
Financing (D.I or E. l) ( = · 1 1 ) .......... . Abroad (D.III or E. I l l ) . . . . . . . ................. . Domestic (D.II or E. I I ) . . . . . . . . . . . . . . . . . . . . . . . . Memorandum Item:
Govt. Debt End Period (F. I) ............ .
Table A. Revenue and Grants Budgetary Central Government
Total Revenue & Grants(II +VII) ... .
Total Revenue ( I l l+ VI) ... . . . . . . . . . . . . . . . . . .
Current Revenue (IV+ V) ................ .
Tax Revenue ............... ....................... . Tax on lnc.,Profits, Cap.Gains ........ .
Social Security Contributions ... . . . . . . . .
Taxes on Payroll & Work Force .. . . . .
Taxes on Property . . . . . . . . . .................... .
5 Dom. Taxes on Goods & Serv . ...... . 5.1 Gen. Sales, Turnover or V.A.T ....... . 5.2 Excises ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Taxes-lnternat'l Trade, Transac .. . . . . 6.1 Import Duties .......... ............................ . 6.2 Export Duties . . . . . . . . . . . . . ......................... .
7 Other Taxes ........................................ .
V Nontax Revenue .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8 Entrepren. & Property Income .. . . . . . . 9 Adm.Fees,Chges,Nonind.Sales ...... . 10 Fines and Forfeits ............................. . 1 1 Contr. to Gov.Emp.Pens.& Welf.Fd. 1 2 Other Nontax Revenue ...... . . . . . . ..... . . . .
VI Capital Revenue . . . . . . . . . .............. . . .... .. . . 1 3 Sales o f Fixed Capital Assets .. . . . . . . .
VII Grants .. . . . . . . . . . . . . . . . . . . . . . ............ . ............ .. . . 1 7 From Abroad ....................................... . 17.2 Capital .. . . . . . . . . . . . . . . . . ................................ . 18 From Other levels of Nat. Govt . .. . . 18.2 Capital .................................................. .
2
Table B. Expenditure by Function Budgetary Central Government
Total Expenditure ( =C.II) . . . . . . . . . . . . . . . . . General Public Services ................... . Defense ... . . . . . . . . . . . . . . . . . . . .. ....................... .
1989
41 ,508
37,396
37,378
32,609
4,769
1 8
4,1 1 2
4,1 1 2
52,701
51 ,801
43,088
8,713
900
-1 1 , 1 93
1 1 ,193
41 ,508
37,396
37,378
32,609
10,240
16,014
1 1 ,766
2,895
5,916
5,385
531
439
4,769
1 ,897
1 ,859
1 50
863
1 8
1 8
4,1 1 2
4,1 1 2
4,1 1 2
51 ,801
4,944
4,021
2002 Government Finance Statistics Yearbook
1990
47,519
43,758
43,744
39,518
4,226
14
3,761
3,761
54,931
53,701
43,004
10,697
1 ,230
-7,412
7,412
47,519
43,758
43,744
39,518
1 2,983
18,896
14,307
3,133
7,051
7,036
1 5
586
4,226
2,082
1 ,687
100
357
14
14
3,761
3,761
3,761
53,701
6,292
5,385
1991
59,651
54,591
54,581
48,682
5,899
10
5,060
5,060
65,406
63,913
52,723
1 1 , 1 90
1 ,493
-5,755
5,755
4,246
7,877
59,651
54,591
54,581
48,682
14,262
26,128
20,321
3,855
7,740
7,738
2
552
5,899
2,990
2,144
91
674
10
10
5,060
5,060
5,060
63,913
7,168
5,910
1992 1993 1994 1995
Millions of Shillings/ Year Ending June 30
63,221
55,671
55,663
49,927
5,736
8
7,550
7,550
64,268
63,863
54,71 1
9,152
405
-1 ,047
1 ,047
63,221
55,671
55,663
49,927
1 7,028
27,225
1 8,555
7,039
5,120
5,1 1 9
1
554
5,736
3,725
1 ,687
77
247
8
8
7,550
7,550
7,550
63,863
7,761
4,648
72,522
67,379
67,367
59,840
7,527
1 2
5,143
5,143
87,657
86,200
77,657
8,543
1 ,457
-15,135
15,135
3,574
1 1 ,561
72,522
67,379
67,367
59,840
1 9,970
31 ,992
22,143
8,631
7,143
7,139
4
735
7,527
4,837
2,121
72
497
1 2
1 2
5,143
4,985
4,985
1 58
1 58
86,200
10,128
5,406
1 06,070
100,489
100,470
95,350
5,120
19
5,581
5,581
1 30,289
1 29,640
1 1 8,239
1 1 ,402
649
-24,219
24,219
-5,962
30,181
1 06,070
1 00,489
100,470
95,350
36,767
42,674
28,994
1 1 ,540
14,796
14,793
3
1 , 1 1 3
5,120
1 , 1 78
3,487
85
370
19
19
5,581
5,288
5,288
293
293
1 29,640
1 2,637
6,856
1 27,042
1 20,792
1 20,772
109,031
1 1 ,741
20
6,250
6,250
1 32,939
1 32,374
1 1 7,727
1 4,647
565
-5,897
5,897
-187
6,084
1 27,Q42
1 20,792
1 20,772
1 09,031
43,506
46,054
24,534
1 9,447
18,598
1 8,598
873
1 1 ,741
3,1 1 1
7,240
83
1 ,307
20
20
6,250
5,951
5,951
299
299
1 32,374
2 1 ,635
6,297
1996
1 48,384
143,088
143,073
1 23,729
19,344
1 5
5,296
5,296
1 53,169
1 52,832
1 34,903
1 7,930
337
-4,785
4,785
-1,010
5,795
148,384
143,Q88
143,073
1 23,729
48,082
53,256
28,404
22,71 1
21 , 176
21 , 176
1 ,215
19,344
7,706
10,770
107
761
1 5
1 5
5,296
4,61 1
4,61 1
685
685
1 52,832
20,291
9,039
1997
t1 52,325
t1 45,545
t1 45,529
t128,127
t1 7,402
t 1 7
t6,779
t157,324
t1 52,888
t1 38,541
t14,751
t4,436
t-2 1 5
t-4,784
t4,784
t-1 0,338
t15,122
t449,242
t1 52,325
t1 45,545
t1 45,529
t128,127
t48,375
t-
t-
t-
t57,158
t29,850
t23,687
t22,594
t22,594
t-
t-
t1 7,402
t4,863
t12,327
t7
t204
t-
t 1 7
t17
t6,779
t5,677
t1 ,102
t1 52,888
t21 ,094
t1 0,472
Kenya 664
1998
1 83,477
1 78,181
1 78,161
1 46,509
31 ,652
20
5,296
1 80,762
1 79,525
1 66,206
13,450
1 ,237
-1 , 1 45
3,861
-3,861
-16,299
1 2,438
477,444
1 83,477
1 78,181
1 78 , 161
146,509
55,578
66,364
34,468
28,382
24,567
24,567
31 ,652
21 ,216
1 0,083
62
291
20
20
5,296
4,758
538
1 79,525
23,273
1 0,132
233
Kenya 664
1 989 1 990 1991
3 Public Order & Safety ........................ 2,915 3,246 3,692
4 Education ........... ................................... 1 0,256 1 0,680 1 2,873
5 Health . . . . . . . . . . . . . ....................................... 2,779 2,886 3,458
6 Social Security & Welfare ................. 72 52 70
7 Housing & Commun. Amenities ...... 1 ,791 2,037 2,098
8 Recr.,Cultr.,Relig.Affrs . ......... ............. 1 ,324 1 ,220 1 ,1 68
9-13 Econ. Affairs & Services ................... 1 3,791 1 1 ,134 1 1 ,542
9 Fuel & Energy ..................................... 3
1 0 Agric.,Forestry,Fishing,Hunt. ............ 7,559 3,190 3,883
1 1 Mining, Manufc., & Construct. .. ....... 1 ,475 1 ,736 1 ,539
1 2 Transportation & Communication . . . 2,256 2,291 2,684
1 3 Oth. Econ. Affairs & Serv . ................ 2,501 3,917 3,433
14 Other Expenditures ............................ 9,908 10,769 1 5,934
of which: Interest Payments ........ 9,268 1 0,404 1 4,922
Adjustment to Total Expenditure ....
Table C. Expenditure and Lending minus Repayments by Economic Type Budgetary Central Government
Tot.Exp.& Lend-Repay(II + V) .......... 52,701 54,931 65,406
II Total Expenditure ( I l l+ IV) ................ 51 ,801 53,701 63,913
Ill Current Expenditure ........................... 43,088 43,004 52,723
Expenditure on Goods & Serv . . ...... 24,597 27,302 31 ,981
1.1 Wages and Salaries ........................... 1 5,707 1 6,692 1 9,047
1.2 Employer Contributions ..................... 72 52 70
1.3 Other Purch.of Goods & Serv . ........ 8,81 8 1 0,558 1 2,864
2 Interest Payments .............................. 9,268 1 0,404 1 4,922
3 Subsidies & Oth. Curr. Trans!. .. . . . . . . 9,223 5,298 5,820
3.1 Subsidies .............................................. 3,370 3,980
3.2 Transf.to Oth.Lev.Nat.Govt . ......... .. .. 5,691 1 , 132 1 , 1 1 9
3.3-4 Transf.to Nonpft.lnst.& Houshld . .... 22 41
3.5 Transfers Abroad ................................ 140 145
IV Capital Expenditure ............................ 8,713 10,697 1 1 , 190
4 Acquis. of Fixed Cap. Assets .......... 7,489 9,813 9,908
6 Purch. of Land & lntang. Assets ..... 334 188 93
7 Capital Transfers ................................ 890 696 1,189
7.1 Domestic ............................................... 890 696 1 ,189
7.1.1 To Other Levels of Nat. Govt .......... 134 238 359
7.2 Abroad ...................................................
Adjustment to Total Expenditure ....
v Lending minus Repayments ............ 900 1 ,230 1 ,493
8 Domestic ............................................... 900 1 ,230 1 ,493
8.1 To Other Levels of Nat. Govt .......... 16 595 675
8.2 To Nonfin. Pub. Ent. . . . . . . . . . . . . . . . . . . . . . . . . . .
8.3-4 To Financial Ins!. & Other ........... .....
Table D. Financing by Type of Debt Holder Budgetary Central Government
Financing (1 1 + 111) ................................ 1 1 ,193 7,412 5,755
II Domestic Financing ........................... 7,877
2 From Monetary Authorities ............... 3 From Deposit Money Banks ............ 4 Other Domestic Financing ...............
Ill Financing Abroad ............................... 4,246
6 From lnternat'l Develop. Instil. .. ...... 531
7 From Foreign Governments ............. 820
8 Other Borrowing Abroad ................... 2,895
234
1 992 1993 1 994 1 995 1 996 1 997 1998
Millions of Shillings/ Year Ending June 30
3,965 4,632 5,795
1 3,978 16,342 20,697
3,800 4,645 6,541
79 57 54
1 ,933 1 ,889 2,064
1 , 169 1,321 1 ,359
9,905 12,765 1 7,367
4,184 6,1 16 9,069
987 1 ,273 1 ,752
2,205 3,214 3,225
2,529 2,162 3,321
16,625 29,015 56,271
1 5,697 27,853 54,760
64,268 87,657 1 30,289
63,863 86,200 1 29,640
54,71 1 77,657 1 1 8,239
32,688 39,055 52,017
21,531 24,804 33,423
79 57 54
1 1 ,078 14,194 18,540
1 5,697 27,853 54,760
6,326 10,749 1 1 ,462
2,071
9,152 8,543 1 1 ,402
7,832 7,653 9,306
76 1 1 2 69
1 ,244 778 2,027
1 ,244 771 2,024
343 255 125
7 3
405 1 ,457 649
405 1 ,457 649
141 699 253
8 -356
264 750 752
1 ,047 15,135 24,219
1 1 ,561 30,181
3,574 -5,962
-1 ,676
6,434
-1 0,720
7,676 8,144 t9,460 1 1 ,655
27,234 30,931 t33,329 46,038
7,016 9,1 1 5 t9,887 12,572
48 49 t4,420 4,761
3,402 5,241 t5,907 5,303
2,168 3,018 t715 691
1 9,545 24,245 t25,245 25,417
t1 ,792 1 ,731
7,305 7,648 t8,294 10,318
1 ,767 1 ,618 t1 ,627 1 ,736
7,477 1 1 ,621 t11 ,595 9,945
2,996 3,358 t1 ,937 1 ,686
37,353 42,758 t32,763 39,814
35,368 39,991 t32,757 39,814
t-404 -131
1 32,939 1 53,169 t1 57,324 1 80,762
1 32,374 1 52,832 t1 52,888 1 79,525
1 1 7,727 1 34,903 t1 38,541 1 66,206
59,048 68,1 1 1
38,314 42,520
48 49
20,686 25,542
35,368 39,991 t32,757 39,814
23,31 1 26,801
14,647 1 7,930 t14,751 1 3,450
1 3,739 16,329
34 36
874 1 ,565
835 1 ,565
147 1 ,334
39
t-404 -131
565 337 t4,436 1 ,237
565 337
332 548
-575 -656
808 445
5,897 4,785 t4,784 -3,861
6,084 5,795 t15,122 1 2,438
t-7,714 12,031
t1 0,006 -6,127
t1 2,830 8,534
-187 -1,010 t-10,338 -16,299
1 , 1 99 7,746
923 1 ,609
-2,309 -10,365
Government Finance Statistics Yearbook 2002
Kenya 664
1989 1990 1991 1992 1993 1994 1995 1996 1997 1998
Millions of Shillings/ Year Ending June 30
Table E. Financing by Type of Debt Instrument Budgetary Central Government
Financing ( = D.I) .................. . . . . . . . . ...... 1 1 ,193 7,412 5,755 1 ,047 15,135 24,219 5,897 4,785 t4.784 -3,861
I I Domestic Financing ( = D.II) ............. 7,877 1 1 ,561 30,181 6,084 5,795 t15,122 12,438 1 Long-term Bonds ................................ 360 t27,644 -1 ,156 2 Short-term Bonds and Bills .............. 1 2,083 t29,133 2,102 4 Short-term Loans & Adv. n.e.c . ...... -847 t-23,839 6,137 6 Changes in Cash, Deposits, etc . . ... -3,71 9 t-17,816 5,355
Ill Financing Abroad ( = D.lll) . . . . . . . ... . . . . . 4,246 3,574 -5,962 -187 -1,010 t-10,338 -1 6,299 9 Long-term Loans n.e.c . ..................... 4,246 3,574 -5,962 -187 -1,010 t-10,338 -1 6,299
Table F. Outstanding Debt Consolidated Central Government
(Year Ending June 30)
Total Debt (ii+iii) ................................ t449,242 477,444
II Domestic Debt ....... . ............................ t1 24,440 145,538
Ill Foreign Debt ........... ............................. t324,802 331 ,906
Table L Local Governments
A. Revenue and Grants I Total Revenue & Grants( I I+ VII) .... 2,732 2,788 2,579 3,443 4,316 5,732 I I Total Revenue ( I l l+ VI ) ..................... 2,732 2,788 2,579 3,443 4,316 5,732 Ill Current Revenue (IV+ V) ................. 2,714 2,785 2,578 3,439 4,31 1 5,729 IV Tax Revenue (1 -7) ............................. 902 882 817 1 ,226 1 ,297 1 ,835 4 Taxes on Property .............................. 696 702 688 905 908 1 ,258 5 Dom. Taxes on Goods & Serv . . ...... 201 174 125 320 382 574 3,6,7 Other Taxes ......................................... 5 6 4 7 3 v Nontax Revenue (8-1 2) . . . . . . . .. . . . . . . . . . . . 1,812 1 ,903 1 ,761 2,213 3,014 3,894 8 Entrepren. & Property Income ........ 1 ,796 1 ,853 1 ,704 2,144 2,905 3,798 9,10 Fees, Sales, Fines ............................. 16 50 57 69 109 96 VI Capital Revenue ................................. 1 8 3 4 5 3 VII Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . .........................
18 From Other Levels of Nat. Govt . ....
B. Expenditure by Function I Total Expenditure ( = C.II) . . . . . . . . . . . . . . . . . 2,045 2,436 2,742 3,246 3,649 4,662 1 General Public Services .................... 680 822 1 ,073 1 ,270 1 ,428 1 ,824 3 Public Order and Safety .................... 17 4 Education ............... ............................... 191 234 260 308 346 442 5 Health .................................................... 240 348 302 358 402 513 6 Social Security and Welfare ............ 18 18 28 33 37 48
7 Housing & Commun. Amenities ...... 612 864 623 738 829 1 ,059
8 Recr., Cultr., Relig. Affrs . .................. 96 39 34 41 45 10 Agricult.,Forestry,Fish.,Hunt. ............ 1 2 50 36 43 48 58 1 1 Mining, Manufc., & Construct. ......... 13 13 21 25 28 36 1 2 Transport. & Communication ........... 134 162 192 227 256 326 13 Other Econ. Affairs & Serv . ............. 284 227 306 362 407 520 14 Other Expenditures ............................ 7 1 7 5 6 1 1
Adjustment to Total Expenditure .... -259 -342 -140 -164 -183 -175
C. Expenditure and Lendln� minus Repayments by Economic ype Tot.Exp.& Lend-Repay.( I I+ V) ......... 2,350 2,778 2,882 3,410 3,832 4,837
II Total Expenditure (II I + IV) ................ 2,045 2,436 2,742 3,246 3,649 4,662 Ill Current Expenditure ( 1 -3) ... .............. 1 ,921 2,076 2,615 3,059 3,253 4,294
Expenditure on Goods & Serv . ....... 1 ,803 1 ,996 2,534 2,951 3,247 4,030 1.1-2 Wages & Sal.& Emplr.Contrib . ........ 971 1 , 1 96 1 ,661 1 ,855 2,020 2,160 1.3 Other Purch.of Goods & Serv . ........ 832 800 873 1 ,096 1 ,227 1 ,870 3 Subsidies & Other Curr. Trans!.. ..... 1 1 8 80 81 1 08 6 264
IV Capital Expenditure ( 4-7) ................. 78 360 127 407 432 479 4,5,6 Stocks, Land, Cap. Assets ............... 67 335 123 404 412 475 7 Capital Transfers ................................ 1 1 25 4 3 20 4
Adjustment to Total Expenditure .... 46 -220 -36 -1 1 1 v Lending minus Repayments ............ 305 342 140 1 64 183 175
S.11 DEFICIT /SURPLUS (A. I-C. I) ...... . . ... 382 10 -303 33 484 895
2002 Government Finance Statistics Yearbook 235
Korea 542
1988 1989 1990
Summary Table Consolidated Central Government
Total Revenue and Grants (A. I) . . . . . 22,890 25,962 32,089 2 Total Revenue (A. II) . . . . ...................... 22,890 25,962 32,089 3 Current Revenue (A.III) . . . . . . . . . ......... . .. 22,558 25,502 31 ,332 3.1 Tax (A.IV) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .... .. .. .... 20,389 22,395 28,363 3.2 Nontax (A.V) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . 2,169 3,107 2,969 4 Capital Revenue (A. VI) . . . . . . . . . . . . . . . . . . . . . 332 460 757 5 Grants (A. VII) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.1 Curr.(A1 7.1 + A 1 8 . 1 + A 1 9. 1 ) . . . . . . . . . . . 5.2 Cap.(A 1 7.2+A 1 8. 2 + A1 9.2) ..... .. . . . . .
6 Total Exp.& Lend-Repay(C.I) . . . . . . . . . . 20,881 25,677 33,296 7 Total Expenditure (C.II) . . . . . . . . . . . . . . . . . . . . . 19,454 23,776 29,004 8 Current Expenditure (C.II I) . . . . . . . . . . . . . . . 16,746 20,025 24,648 9 Capital Expenditure (C.IV) ..... . . . . . . . . . . . 2,708 3,751 4,356 10 Lending minus Repay (C.V) ... . . . . . . . . . . 1 ,427 1 ,901 4,292
1 1 Overall Deficit/Surplus ( 1 -6) . . . . . . . . . . . . 2,009 285 -1 ,207
1 2 Financing (D.I o r E. l) ( =-1 1 ) . . . . . . . . . . . -2,009 -285 1 ,207 1 3 Abroad (D. I l l o r E. i l l ) . . . . . . . . . . . . . . . . . . . . . . . . . -71 2 -600 -328 1 4 Domestic (D.II o r E. l l) . . . .. . .. . . . . .. . . . . . . . .. . -1 ,297 315 1 ,535
Memorandum Item:
1 5 Govt. Debt End Period (F. I) . . . . . . . . . . . . . 13,516 14,144 1 4,927
Summary Table Budgetary Central Government
1 Total Revenue and Grants (A. I) . . . . . 21 ,424 24,030 29,471 2 Total Revenue (A. II) . . . . . . . . . . . . . . . . . . . . . . . . . . 21 ,424 24,030 29,471 3 Current Revenue (A.III) . . . . . . . . . . . . . . . . . . . . . 21 ,232 23,752 29,038 3.1 Tax (A.IV) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19,851 21 ,693 27,463 3.2 Nontax (A.V) . . . . . . . . . . . . . . . . . . . . . . . . . . ... . . . . . . . . . .. 1 ,381 2,059 1 ,575 4 Capital Revenue (A. VI) . . . . . . . . . . . . . . . . . . . . . 192 278 433 6 Total Exp.& Lend-Repay(C. I) . . . . . . . . . . 18,713 23,048 28,461 7 Total Expenditure (C. II) ... . . . . ... . . . . . . . . . . . 18,486 22,728 27,489 8 Current Expenditure (C.III) . . . . . . . . . . . . . . . 16,070 19,309 23,412 9 Capital Expenditure (C. IV) . . . . . . . . . . . . . . . . 2,416 3,419 4,077 10 Lending minus Repay (C.V) . . . . . . . . . . . . . 227 320 972 1 1 Overall Deficit/Surplus ( 1 -6) . . . . . . . . . . . . 2,71 1 982 1 ,010 12 Financing (D.I or E. I) . . . . . . . . . .. . .. . . . . . . . . . . . -2,71 1 -982 -1,010 1 3 Abroad (D.II I o r E . i l l ) . . . . . . . . . . . . . . . . . . . . . . . . . -1,028 -751 -562 1 4 Domestic (D. I I o r E. I I ) . . . . . . . . . . . . . . . . . . . . . . . . -1 ,683 -231 -448
Memorandum Item:
1 5 Govt. Debt End Period (F. I ) . . . . . . . . . . . . . 7,226 6,307 8,015
Summary Table Central Govt. Extrabudg. Accts
1 Total Revenue and Grants (A. I) . . . . . 1 ,466 1 ,932 2,618 2 Total Revenue (A. II) . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,466 1 ,932 2,618 3 Current Revenue (A.III) . . . . . . ............... 1 ,326 1 ,750 2,294 3.1 Tax (A.IV) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 538 702 900
3.2 Nontax (A.V) . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 788 1 ,048 1 ,394 4 Capital Revenue (A. VI) .. . . . . . . ............. 140 182 324 6 Total Exp.& Lend-Repay(C.I) .......... 2,168 2,629 4,835 7 Total Expenditure (C.II) . . . . . . . . . . . . .... . . . . . 968 1 ,048 1 ,515 8 Current Expenditure (C. I l l) . . . . . . . . . . . . ... 676 716 1 ,236 9 Capital Expenditure (C. IV) .. . . . . . . . . . . . . . . 292 332 279 1 0 Lending minus Repay (C.V) . . . . . . . . . . . . . 1 ,200 1 ,581 3,320 1 1 Overall Deficit/Surplus ( 1 -6) ............ -702 -697 -2,217 12 Financing (D.I or E. I) . .. . . . . . . . . . . . . . . . . . . . . . . 702 697 2,217 1 3 Abroad (D.III o r E. i l l ) . . . . ..................... 316 151 234 1 4 Domestic (D.II o r E. l l) .. . ... . ....... . . . . ...... 386 546 1 ,983
Memorandum Item:
1 5 Govt. Debt End Period (F. I) ............. 6,290 7,837 6,912
236
1991 1992 1993 1994 1995 1996 1997
Billions of Won/ Year Ending December 3 1
36,818 43,805 50,750 36,818 43,805 50,750 35,948 42,870 49,833 32,196 37,750 43,547
3,752 5,120 6,286 870 935 917
40,312 44,993 49,046 35,619 40,776 45,010 29,968 35,435 39,063
5,651 5,341 5,947 4,693 4,217 4,036
-3,494 -1,188 1 ,704
3,494 1 , 188 -1,704 -282 -31 1 -447
3,776 1,499 -1 ,257
24,837 27,737 28,998
33,504 39,440 44,286 33,504 39,440 44,286 32,984 38,869 43,741 31 , 1 1 8 36,383 40,773
1 ,866 2,486 2,968 520 571 545
34,588 38,810 42,951 33,019 37,861 41 ,793 28,432 33,021 36,496
4,587 4,840 5,297 1 ,569 949 1 , 158
-1 ,084 630 1 ,335 1 ,081 -461 -951 -444 -548 -684 1,525 87 -267
7,754 7,789 8,173
3,314 4,365 6,464 3,314 4,365 6,464 2,964 4,001 6,092 1 ,078 1 ,367 2,774 1 ,886 2,634 3,318
350 364 372 5,724 6,183 6,095 2,600 2,915 3,217 1 ,536 2,414 2,567 1 ,064 501 650 3,124 3,268 2,878
-2,410 -1,818 369 2,413 1 ,649 -753
162 237 237 2,251 1,412 -990
1 7,083 19,948 20,825
61,109 72,087 84,272 91 ,979 61 ,109 72,087 84,272 91 ,979
59,725 70,862 82,971 90,740
51 ,836 62,209 72,386 78,434
7,889 8,653 10,585 12,306 1 ,384 1 ,225 1 ,301 1 ,239
60,125 71 ,052 83,841 97,726 53,887 62,320 72,600 79,004 45,71 7 49,864 56,171 61 ,896 8,170 12,456 1 6,429 1 7, 108
6,238 8,732 1 1 ,241 18,722
984 1 ,035 431 -5,747
-984 -1 ,035 -431 5,747
-395 -357 -295 6,961 -589 -678 -136 -1 ,214
30,466 31 ,537 33,687 47,045
52,860 63,199 71 ,585 77,799 52,860 63,199 71 ,585 77,799 52,141 62,536 70,914 77,Q42 48,468 57,442 64,961 69,928 3,673 5,094 5,953 7,1 1 4
719 663 671 757 51 ,355 61 ,037 70,349 76,869 48,966 57,052 66,862 72,057 41 ,654 45,270 51,147 55,559
7,312 1 1 ,782 1 5,71 5 16,498 2,389 3,985 3,487 4,812 1 ,505 2,162 1 ,236 930
-2,653 -2,162 -1 ,236 -930 -624 -646 -638 -587
-2,029 -1,516 -598 -343
8,486 8,242 8,030 18,491
8,249 8,888 12,687 14,180 8,249 8,888 12,687 14,180 7,584 8,326 12,057 13,698 3,368 4,767 7,425 8,506 4,216 3,559 4,632 5,192
665 562 630 482 8,770 10,015 13,492 20,857 4,921 5,268 5,738 6,947 4,063 4,594 5,024 6,337
858 674 714 610 3,849 4,747 7,754 13,910 -521 -1,127 -805 -6,677 1 ,669 1 , 127 805 6,677
229 289 343 7,548 1 ,440 838 462 -871
21 ,980 23,295 25,657 28,554
Government Finance Statistics Yearbook 2002
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants(II +VII) ... .
II Total Revenue ( I l l+ VI) . . . . . . . . . . . . . . . . . . . . .
Ill Current Revenue (IV+ V) ................ .
IV Tax Revenue .................. .. . . . . . . . . .. . .... ... .
1 Tax on lnc.,Profits, Cap.Gains ........ .
1.1 Individual .................. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.2 Corporate ....................... . . . . . . . . . . . . . . . . . . . . . . . 1 .3 Other Unalloc. Taxes on Inc . ........ ..
2 Social Security Contributions .......... . 2.1 Employees .......................................... . .
2.2 Employers ... . . . . . . . . . . . . . . . ........................ ..
3 Taxes on Payroll & Work Force .... ..
4 Taxes on Property ..... ....................... ..
4.3 Estate, Inheritance & Gift Taxes .. .. 4.4 Taxes-Financ.& Cap. Transact . . . . . . . . . 4.5 Nonrecurrent Taxes ... . . . . . . . . . . . . ........... .
5 Dom. Taxes on Goods & Serv . . . . . . ..
5.1 Gen. Sales, Turnover or V.A.T.. .... .. 5.2 Excises ............................ ..................... .
6 Taxes-lnternat'l Trade, Transac .... ..
6.1 Import Duties .. . . . ................................. .
7 Other Taxes ................... .. . . ..... .... . . . ..... .
v 8 9 1 0 1 1 1 2
VI 1 3 1 4 1 5
Adjustment to Tax Revenue .......... . .
Nontax Revenue ................................ .
Entrepren. & Property Income .. . . . . ..
Adm.Fees,Chges,Nonind.Sales ...... . Fines and Forfeits ............................ ..
Contr.to Gov.Emp.Pens.& Welf.Fd. Other Nontax Revenue .................... .
Capital Revenue ................................ .
Sales of Fixed Capital Assets ........ .
Sales of Stocks ............... ................... .
Sales of Land & lntang. Assets .... ..
VII Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( = C.II) ................ .
1 General Public Services .................. ..
2 Defense . . . . . ............................... .......... ..
3 Public Order & Safety ...................... ..
4 Education .......................................... ... .
5 Health ................................................... .
6 Social Security & Welfare ...... . . . . . . . ... . 7 Housing & Commun. Amenities .... .. 8 Recr.,Cultr.,Relig.Affrs . .................... ..
9-13 Econ. Affairs & Services .................. .
9 Fuel & Energy ................. .... . . . . . . . . . . . . . . . .
10 Agric.,Forestry,Fishing,Hunt. .......... . .
1 1 Mining, Manufc., & Construct . . ...... ..
1 2 Transportation & Communication . . .
1 3 Oth. Econ. Affairs & Serv . ............... . 1 4 Other Expenditures . . . . ...................... . .
of which: Interest Payments ...... . .
1988
22,890
22,890
22,558
20,389
6,844
3,681
3,163
863
266
597
413
130
250
33
8,411
4,205
2,617
3,168
3,168
687
3
2,169
1 ,415
418
247
43
46
332
1 1
136
185
1 9,454
1 ,682
5,268
3,701
430
1 ,445
213
129
3,334
159
1 ,652
1 96
1 54
1 , 1 73
3,052
1 ,158
2002 Government Finance Statistics Yearbook
1989
25,962
25,962
25,502
22,395
8,864 4,490
4,374
1 , 1 1 3
347
766
678
172
416
90
8,251
5,260
2,666
2,772
2,772
712
5
3,107
2,036
635
296
49
91
460
10
180
270
23,776
2,276
5,921
4,409
478
1 ,982
371
169
4,688
131
2,298
283
243
1 ,733
3,482
814
1990
32,089
32.0S9
31 ,332
28,363
10,643
5,986
4,657
1 ,450
441
1,009
674
355
224
95
1 0,880
6,964
3,602
3,685
3,685
1 ,023
8
2,969
1 ,709
532
568
60
1 00
757
20
315
422
29,004
2,823
6,665
5,647
566 2,615
433
165
5,532
1 96
2,746
213
266 2,1 1 1
4,558 1 ,262
1991 1992 1993 1994
Billions of Won/ Year Ending December 3 1
36,818
36,818
35,948
32,196
1 1 ,235
6,459
4,586
1 90
1 ,799
517
1 ,282
521
326
1 29
66
1 1 ,956
8,253
3,392
3,294
3,294
1 ,859
1 ,532
3,752
2,346
601
571
69
165
870
1 2
330
528
35,619
3,472
7,892
5,614
716
3,381
644 210
6,831
181
2,834
292
1 ,723
1 ,801
6,859
1 ,245
43,805
43,805
42,870
37,750
1 4,071
8,008
5,941
122
2,417
635
1 ,782
668
433
1 66
69
14,834
10,076
4,398
3,128
3,128
2,632
5,1 20
2,799
734
927
78
582
935
1 5
352
568
40,776
4,357
8,709
6,502
428
4,083
622
235
6,934
140
2,795
464 2,049
1 ,486
8,906 1 ,495
50,750
50,750
49,833
43,547
1 5,647
9,624
5,862
161
4,150
1 ,394
2,756
1 ,073
667
307
99
1 7,062
1 1 ,688
4,974
2,884
2,884
2,731
6,286
2,936
780
1 ,254
89
1 ,227
917
7
369
541
45,010
4,630
9,040
9,649
432
4,497
559
277
8,467
1 30
3,221
1 ,488
2,575
1 ,053
7,459 1,204
61 ,109
61,109
59,725
51 ,836
18,652
1 1 ,208
7,388
56
4,575
1 ,695
2,880
1 ,677
907
684 86
19,965
1 3,058
6,448
3,453
3,453
3,514
7,889
3,366
887
1 ,737
97
1 ,802
1 ,384
21
660 703
53,887
5,715
10,057
1 0,974
370
5,446
1 ,021
306
1 1 ,347
49
5,410
1 ,468
3,254
1 ,1 66
8,651
1 ,830
1995
72,087
72,087
70,862
62,209
22,309
13,618
8,663
28
5,435
2,160
3,275
1 ,621
1,029
503
89
22,993
1 4,637
7,813
4,633
4,633
5,218
8,653
3,649
1 ,223
3,094
101
586
1 ,225
1 2
556
657
62,320
t2,888
1 1 , 1 1 4
t3,930
12,756
41 1
5,423
1 ,593
423
1 3,691
434
6,245
1 ,414
4,471
1 , 1 27
10,091
1 ,943
1996
84,272
84,272
82,971
72,386
24,137
14,767
9,356
14
7,425
2,804
4,621
1 ,473
966
290
217
27,478
16,790
10,027
5,309
5,309
6,564
10,585
4,600
1 ,518
3,502
126
839
1 ,301
4
624
673
72,600
3,198
1 2,538
4,472
1 4,422
520
6,687
2,074
530
16,488
459
6,403
2,650
5,350
1 ,626
1 1 ,671
1 ,964
Korea 542
1997
91 ,979
91 ,979
90,740
78,434
24,292
14,868
9,425
-1
8,506
4,178
4,328
1 ,590
1 , 1 61
262
167
30,650
19,488
10,373
5,798
5,798
7,598
1 2,306
5,633
1 ,394
5,032
134
1 1 3
1 ,239
1 0
461
768
79,004
3,997
13,160
4,789
16,203
616
8,527
1 ,782
673
18,706
560
6,298
2,031
8,222
1 ,595
10,551
2,258
237
Korea 542
1988
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay(I I+V) ......... .
II Total Expenditure ( I l l+ IV) ..... . . ........ .
Ill Current Expenditure .......................... . Expenditure on Goods & Serv . . . . . . . .
1 .1 Wages and Salaries .. . . . . . . . . . . . . . . . . . . . . . . . . . 1 .3 Other Purch.of Goods & Serv . . ... ... . 2 Interest Payments ............................. . 3 Subsidies & Oth. Curr. Trans! . ....... . 3.1 Subsidies ............................................. . 3.2 Transf.to Oth.Lev.Nat.Govt. ...... ...... . 3.3-4 Transf.to Nonpft.lnst.& Houshld . . . . . 3.5 Transfers Abroad ............................... .
IV Capital Expenditure .. . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Acquis. of Fixed Cap. Assets ......... . 5 Purchases of Stocks ......................... . 6 Purch. of Land & lntang. Assets .... . 7 Capital Transfers ............................... . 7.1 Domestic ..................................... . . . . . . . . . . 7.1.1 To Other Levels of Nat. Govt ......... . 7.2 Abroad . . . . . . . ........................................... .
V Lending minus Repayments ........... . 8 Domestic ... . . . . . . . . . . . . . . . . . . . ............. . . . . . . . . . . . . 8.1 To Other Levels of Nat. Govt ......... . 8.2 To Nonfin. Pub. Ent. ......................... . 8.3-4 To Financial lnst. & Other ............... . 9 Abroad ..... . . . . . . . . . . . . . . . . . . . . . . . ........ .. . . . ......... .
II 2 3 4 5
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing (I I + Il l) ............................... .
Domestic Financing ......... . . . . . . . . ........ . . From Monetary Authorities .............. . From Deposit Money Banks ........ . . . . Other Domestic Financing .............. . Adjustments .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ill 6 7 8
Financing Abroad ......... . . . . . . . . . . ........... . From lnternat'l Develop. Instil. ....... . From Foreign Governments ... . . . ...... . Other Borrowing Abroad .................. .
I I 1 2 3 4 6
I l l 9
II Ill
238
Table E. Financing by Type of Debt Instrument Consolidated Central Government
Financing ( = D.I) ... . . . . . . . . . . . . . . . ............. .
Domestic Financing ( = D.II) ............ . Long-term Bonds ............................... . Short-Term Bonds & Bills ................ . Long-term Loans n.e.c . .................... . Short-term Loans & Adv. n.e.c . ..... . Changes in Cash, Deposits, etc . . .. .
Financing Abroad ( = D.III) .............. . Long-term Loans n.e.c . . . . . . . . . . . . . . . . . . . . . .
Table F. Outstanding Debt Consolidated Central Government
(at End of Fiscal Year)
Total Debt ( 1 1+ 1 1 1 ) . . . . . . . . . . . . ................. .
Domestic Debt .................................. .. Foreign Debt ....................................... .
20,881
1 9,454
16,746
7,479
2,593
4,886
1 , 1 58
8,109
744
5,277
2,050
38
2,708
1 ,208
1 97
209
1 ,094
1 ,091
706
3
1 ,427
1 ,427
44
123
1 ,260
-2,009
-1 ,297
-2, 1 1 8
1 ,651
-830
-712
-375
-94
-243
-2,009
-1 ,297
473
218
-1,988
-712
-712
13,516
7,548
5,968
1989
25,677
23,776
20,025
8,478
3,002
5,476
814
1 0,733
1 ,227
6,377
3,088
41
3,751
1 ,389
253
399
1 ,710
1 ,707
1 ,266
3
1 ,901
1 ,900
30
199
1 ,671
1
-285
315
-557
1 90
682
-600 -331
-164
-105
-285
315
399
213
-297
�0
�0
14,144
9,034
5,1 1 0
1990
33,296
29,004
24,648
10,021
3,777
6,244
1 ,262
1 3,365
1 ,609
8,216
3,450
90
4,356
1 ,614
198
599
1 ,945
1 ,944
1 ,590
4,292
4,292
23
56
4,213
1 ,207
1 ,535
597
290
648
-328
-169
-89
-70
1 ,207
1 ,535
412
-466
992
597
-328
-328
14,927
9,369
5,558
1991 1 992 1993 1994 1995 1996 1997
Billions of Won/ Year Ending December 3 1
40,312
35,619
29,968
1 1 ,964
4,541
7,423
1 ,245
16,759
1 ,183
10,727
4,603
246
5,651
2,631
234
794
1 ,992
1,991
1 ,462
1
4,693
4,693
26
-82
4,729
3,494
3,776
2,130
1 ,141
505
-282
-148
-77
-57
3,494
3,776
1 ,279
-531
898
2,130
-282
-282
24,837
19,137
5,700
44,993
40,776
35,435
13,714
5,375
8,339
1,495
20,226
1 ,1 74
13,129
5,756
167
5,341
2,443
241
848
1 ,809
1 ,808
1 , 140
1
4,217
4,217
62
234
3,921
1 , 188
1 ,499
554
938
7
-31 1
-163
-85
-83
1 , 1 88
1 ,499
1 ,803
-1 ,063
759
-31 1
-31 1
27,737
22,216
5,521
49,046
45,010
39,063
14,823
5,996
8,827
1 ,204
23,036
1 ,314
14,831
6,734
157
5,947
2,464
298
900
2,285
2,282
1 ,417
3
4,036
3,980
296
6
3,678
56
-1 ,704
-1 ,257
-796
-853
1 92
-447
-342
-8
-97
-1 ,704
-1 ,257
1 ,519
-1,561
-1,215
-447
-447
28,998
23,504
5,494
60,125
53,887
45,71 7
1 6,222
6,762
9,460
1 ,830
27,665
1 , 1 29
1 7, 1 1 3
9,215
208
8,170
3,274
390
1 ,099
3,407
3,405
2,153
2
6,238
6,208
64
-36
6,180
30
-984
-589
-1,986
437
960
-395
-171
-102
-122
-984
-589
1 ,935
-538
-1 ,986
-395
-395
30,466
24,800
5,666
71 ,052
62,320
49,864
17,469
8,585
8,884
1 ,943
30,452
1 ,230
17,612
1 1 ,387
223
1 2,456
3,778
320
1 , 1 92
7,1 66
7,1 64
5,394
2
8,732
8,698
549
8,149
34
-1 ,035
-878
-51
-265
-362
-357
-357
-1 ,035
-878
1 ,401
-2,678
599
-357
-357
31 ,537
26,296
5,241
83,841
72,600
56,171
1 9,356
9,349
10,007
1 ,964
34,851
1 ,465
20,433
1 2,698
255
1 6,429
5,149
324
2,089
8,867
8,863
6,273
4
1 1 ,241
1 1 ,177
597
165
10,415
64
-431
-136
-204
-2,188
2,256
-295
-295
-431
-136
2,905
-521
-2,393
-127
-295
-295
33,687
28,636
5,051
97,726
79,004
61 ,896
21 ,147
10,091
1 1 ,056
2,258
38,491
1 ,036
23,088
14,040
327
17,108
6,419
301
1 ,547
8,841
8,837
6,705
4
18,722
1 8,653
714
1 7,939
69
5,747
-1,214
2,545
691
-3,242
-1 ,208
6,961
6,961
5,747
-1,214
2,1 29
800
-1 ,423
-2,793
73
6,961
6,961
47,045
31 ,724
1 5,321
Government Finance Statistics Yearbook 2002
Kuwait 443
1995 1996 1997 1 998 1999
Millions of Dinars/ Year Ending June 30
Summary Table Consolidated Central Government
1 Total Revenue and Grants (A. I) . . . . . 2,987 3,336 t4,271 3,461 3,064 2 Total Revenue (A. II) ..................... ..... 2,987 3,336 t4,271 3,461 3,064 3 Current Revenue (A.III) . . . . . . ............... 2,986 3,335 t4,189 3,460 3,063 3.1 Tax (A.IV) .... . . . . . . ........ . . . . . . . . . . . . . . . . .. . . . . . . . . . 93 91 t108 1 18 305 3.2 Nontax (A.V) . . . . ............. .. . . . . . . . . . . . . . . . . . . . . . 2,893 3,244 t4,081 3,342 2,758 4 Capital Revenue (A. VI) ..................... 1 1 t82 1 1 5 Grants (A. VII) ...................................... t-5.1 Curr. (A1 7 . 1 +A18 . 1 + A 1 9. 1 ) ..... . . . . . t-5.2 Cap. (A1 7 .2+A18 .2+A19.2) .......... t-
6 Total Exp.& Lend-Repay (C.I) . . . . . . . . . 4,089 4,209 t3,827 3,902 3,930 7 Total Expenditure (C.II) ..................... 4,089 4,209 t3,827 3,902 3,930 8 Current Expenditure (C.III) ............... 3,509 3,741 t3,294 3,395 3,438 9 Capital Expenditure (C.IV) . . . . . . . . . . . . . . . . 580 468 t533 507 492 1 0 Lending minus Repay (C.V) ... . . . . ...... t-
1 1 Overall Deficit/Surplus ( 1 ·6) ........ .. . . -1 ,102 -873 t444 -441 -866
1 2 Financing (D.I o r E . l ) ( =-1 1 ) ........... 1 3 Abroad (D. I l l o r E. l l l ) ............... . . ........ 1 4 Domestic (D. I I o r E . I I ) ........................
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants (II + VII) ... 2,987 3,336 t4,271 3,461 3,064
II Total Revenue (I l l+ VI) .. . . . . . . . . . . . . . . . . . . . 2,987 3,336 t4,271 3,461 3,064
Ill Current Revenue (IV+ V) . . . . .. ... . . . . . . . . 2,986 3,335 t4,189 3,460 3,063
IV Tax Revenue ..... . . . . . . . . .......................... 93 91 t108 1 18 305
1 Tax on lnc.,Profits, Cap.Gains .. . . . . . . . 23 14 t20 29 25
1.2 Corporate ...................... ........................ 23 14 t20 29 25
2 Social Security Contributions ........... t- 1 89
3 Taxes on Payroll & Work Force ...... t-
4 Taxes on Property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 t4 5
4.1 Recur. Taxes on lmmov. Prop . . . . . . . . 4 5 t4 5
5 Dom. Taxes on Goods & Serv . .... . . . t1
6 Taxes-Internal'! Trade, Transac ...... 65 72 t83 83 85
6.1 Import Duties .... . . . . . . . . . . . ........................ 65 72 t83 83
7 Other Taxes .. . . . . . . . . . . . . ........... . . . .......... . . . t-
v Nontax Revenue ... . . . . . . . . . . . ...... . . ........... 2,893 3,244 t4,081 3,342 2,758
8 Entrepren. & Property Income ........ 3,1 1 3 t3,965 3,226 2,609
9 Adm.Fees,Chges,Nonind.Sales ....... 72 93 t75 76 74
10 Fines and Forfeits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 9 t1 1 1 8 1 6
1 2 Other Nontax Revenue ..................... 31 29 t30 22 59
VI Capital Revenue .. . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . t82
13 Sales of Fixed Capital Assets ......... t82
VII Grants . . . . . . . . . ................ . . . . . . . . . . . . . . . . . . . . . . . . . . . t-
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( = C.II) ................. 4,089 4,209 t3,827 3,902 3,930
General Public Services .... . . . . . . . . . . . . . . . . 361 405 t326 400 362
2 Defense .. . . . . . . . . . . . . . . . . .......................... .. .. 1,041 1 , 163 t778 71 1 679
3 Public Order & Safety ........................ 322 331 t344 368 369
4 Education ......... . .... . . . ................ . . . . . . .. . . . . . 458 476 t519 573 582
5 Health ......... . . . . . . . . . .................................. 256 247 t264 260 281
6 Social Security & Welfare ................. 646 656 t609 662 801
7 Housing & Commun. Amenities ...... 191 160 t1 54 201 187
8 Recr.,Cultr.,Relig.Affrs . ...................... 108 1 15 t1 1 5 148 123
9-13 Econ. Affairs & Services ................... 375 391 t417 415 390
9 Fuel & Energy ..................................... 255 299 t293 349 309
10 Agric.,Forestry,Fishing,Hunt. ............ 24 24 t26 32 26
2002 Government Finance Statistics Yearbook 239
Kuwait 443
1995
1 1 Mining, Manufc., & Construct. ......... 13 1 2 Transportation & Communication ... 83 1 3 Oth. Econ. Affairs & Serv . .. .............. 14 Other Expenditures ................ ............ 331
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay ( I I+V) ......... 4,089
I I Total Expenditure ( I l l+ IV) ................ 4,089
Ill Current Expenditure ........................... 3,509 1 Expenditure on Goods & Serv . . ...... 2,412 1 .1 Wages and Salaries ........................... 1 ,099 1.2 Employer Contributions ..................... 69 1 .3 Other Purch.of Goods & Serv . ........ 1 ,244 2 Interest Payments .............................. 178 3 Subsidies & Oth. Curr. Transf. ........ 919 3.1 Subsidies .................. . . . . . . . . . . . ................. 1 18 3.3-4 Transf.to Nonpft.lnst.& Houshld ..... 731 3.5 Transfers Abroad ................................ 70
IV Capital Expenditure .... ........................ 580 4 Acquis. of Fixed Cap. Assets .......... 248 6 Purch. of Land & lntang. Assets ..... 75 7 Capital Transfers ................................ 257 7.1 Domestic . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 257
v Lending minus Repayments ............
240
1996
14 54
265
4,209
4,209
3,741 2,464 1 , 127
69 1 ,268
200 1 ,077
130 728 219
468 246
24 198 198
1 997 1 998 1999
Millions of Dinars/ Year Ending June 30
t13 t85 t-
t301
t3,827
t3,827
t3,294 t2,368
t1 ,205 t88
t1 ,075
t151 t775 t92
t601 t82
t533
t202
t1 10
t221 t221
t-
13 34 42
164 156
3,902 3,930
3,902 3,930
3,395 3,438 2,355 2,297 1 ,295 1 ,392
101 959 905 134 123 906 1 ,018 99 108
710 841 97 69
507 492 225 247
282 245 282 245
Government Finance Statistics Yearbook 2002
Summary Table Budgetary Central Government
1 Total Revenue and Grants (A. I) .... . 2 Total Revenue (A. II) ......................... . 3 Current Revenue (A.III) ........... . .. . . .... . 3.1 Tax (A.IV) ............................................ . 3.2 Nontax (A.V) . . . . . . . . . . . ............................ . 4 Capital Revenue (A. VI) ... . . . . . . . . . . . . . . . . . . 5 Grants (A. VII) ............. ........................ . 5.1 Curr. (A1 7 . 1 + A 1 8.1 +A19 . 1 ) . . . . . . . . . . 5.2 Cap. (A1 7.2 + A 1 8.2+A1 9.2) ......... .
6 Total Exp. & Lend-Repay (C.I) ....... . 7 Total Expenditure (C.II) .................... . 8 Current Expenditure (C.III) .............. . 9 Capital Expenditure (C.IV) ........ . . . . . . . . 10 Lending minus Repay (C.V) ............ .
1 1 Overall Deficit/Surplus ( 1 ·6) ........... .
1 2 Financing (D.I o r E.l)( = -1 1 ) .. . . . . . . . . . . 1 3 Abroad (D. I l l o r E . I l l) ........................ . 1 4 Domestic (D. I I or E. I I) .... . . . . . . . . . . . . . . . . . . . .
1 5
Memorandum Item:
Govt. Debt End Period (F. I) ............ .
Table A. Revenue and Grants Budgetary Central Government
Total Revenue & Grants (II + VII) .. .
II Total Revenue ( I l l+ VI) . . . . . . . . . . . . . . . . . . . . .
Ill Current Revenue (IV+ V) ................ .
IV Tax Revenue . . . . . ...................... ....... . .. . . Tax on Inc., Profits, Cap. Gains .. . . . .
1 .1 Individual .............................................. . 1.2 Corporate ............................................. . 1.3 Other Unalloc. Taxes on Inc . ......... .
2 Social Security Contributions .......... .
3 Taxes on Payroll or Work Force .... .
4 Taxes on Property ............................. .
5 Dom. Taxes on Goods & Serv . ...... . 5.1 Gen. Sales, Turnover or V.A.T . . ..... .
5.2 Excises ... . . . . . . . . . . . . . ................................. .
6 Taxes-lnternat'l Trade, Transac .... . . 6.1 import duties ....................................... . 6.2 export duties ....................................... .
7
v 8
9
10
1 2
V I 1 3
14
Other Taxes .. . . . . . . . . . ............................. .
Nontax Revenue ......... . . . ......... ........... . Entrepren. & Property Income ....... . Adm. Fees, Chges, Nonind. Sales . Fines and Forfeits ............................. . Other Nontax Revenue .................... .
Capital Revenue ...... . . . ....................... . Sales of Fixed Capital Assets ........ . Sales of Stocks .................................. .
VII Grants ................................................... . 1 7 From Abroad ................... . . . . . . . . . . . . . . . . . . .. . 1 7.1 Current ................................................. .
1
2
Table B. Expenditure by Function Budgetary Central Government
Total Expenditure .............................. . General Public Services ......... .......... . Defense .. . . . ........... ... . . . . . . . . . . .................. .
2002 Government Finance Statistics Yearbook
1993
829.9 829.9 829.2 795.7
33.5 .7
1 ,225.8 1 ,225.8
-395.9
395.9
829.9
829.9
829.2
795.7 304.0
73.4 230.0
.6
12.6
405.6 233.9 74.2
29.9
43.6
33.5 .4
20.5 3.7 8.9
.7
1 ,225.8 37.5 38.8
1 994
1 ,871.9 1 ,871.9 1 ,871.6 1 ,763.9
107.7 .3
2,812.9 2,812.9
-941.0
941.0
1 ,871.9
1 ,871.9
1 ,871.6
1 ,763.9 661.5 225.2 434.6
1 .7
68.4
936.7 581.6 172.4
47.3
50.0
107.7
40.2 8.7
58.8
.3
2,812.9 105.1 105.4
1995 1996 1997
Millions of Soms/ Year Ending December 31
2,745.9 2,691.0 2,690.6 2,432.1
258.5 .4
54.9 54.9
4,610.5 4,482.2 4,127.8
354.2 128.3
-1 ,864.6
1 ,864.6 851.1
1,013.5
7,363.0
2,745.9
2,691.0
2,690.6
2.432.1 720.3 287.0 433.2
. 1
18.6
1 ,545.3 907.6 308.3
134.3
13.6
258.5 16.9 77.4
.4 163.8
.4
.4
54.9 54.9 54.9
4,482.2 339.9 250.6
3,949.4 3,747.6 3,471 .8 2,947.0
524.8 275.8 201.8 201.8
5,202.4 5,227.2 4,877.8
349.4 -24.8
-1 ,253.0
1 ,253.0
16,715.1
3,949.4
3,747.6
3,471.8
2,947.0 677.4 288.2 372.1
17.1
28.5
2,039.4 1 ,361.7
254.7
1 96.6
5.0
524.8 12.1
425.3 6.9
80.5
275.8 2.1
273.7
201.8 201.8 201.8
5,227.2 579.5 314.1
5,035.0 4,840.5 4,707.7 3,839.2
868.4 132.8 194.5 194.5
6,695.7 6,869.6 6,406.3
463.2 -173.9
-1 ,660.7
1 ,660.7 1 ,317.6
343.1
22,678.7
5,035.0
4,840.5
4,707.7
3,839.2 687.0 331.8 336.1
1 9.0
-.7
2,901.3 1 ,728.3
451.5
244.9
6.7
868.4 24.8
748.4 1 2.0 83.2
132.8 6.4
1 26.4
194.5 194.5 194.5
6,869.6 850.4 481.8
1998
6,287.3 6,090.7 6,001 .2 4,865.1 1 , 136.1
89.5 1 96.6 196.6
7,298.3 7,531 .6 6,927.8
603.8 -233.3
-1,01 1 .0
1 ,01 1 .0
38,015.5
6,287.3
6,090.7
6,001.2
4,865.1 891.6 405.4 452.4
33.8
. 1
3,593.3 2,1 1 6.5
722.2
380.5
-.4
1 ,136.1 129.6 874.7
17.6 1 14.2
89.5 1 .7
87.8
196.6 196.6 196.6
7,531 .6 976.4 491 .1
Kyrgyz Republic 91 7
1999
8,152.6 7,873.7 7,725.2 5,954.0 1 ,771.2
148.5 278.8 278.8
9,312.0 9,61 1 .5 8,643.9
967.6 -299.5
-1,1 59.4
1 ,159.4
64,699.8
8,152.6
7,873.7
7,725.2
5,954.0 1 , 150.6
546.2 567.6 36.8
.1
4,496.7 2,439.7 1 ,252.6
306.6
1 ,771.2 435.3
1 ,207.7 23.9
104.3
148.5 1 .0
147.5
278.8 278.8 278.8
9,61 1 .5 1 ,363.3
844.3
2000
9,888.3 9,280.1 9,256.5 7,675.5 1 ,581.0
23.6 608.2 608.2
1 1 ,308.2 1 1 ,761.3 10,328.2
1 ,433.1 -453.1
-1,419.9
1 ,419.9
74,857.3
9,888.3
9,280.1
9,256.5
7,675.5 1 ,379.5
753.8 572.8
52.9
.2
6,020.7 3,208.1 1 ,518.4
275.1
1 ,581.0 319.1
1 , 150.1 20.9 90.9
23.6 6.4
17.2
608.2 608.2 608.2
1 1 ,761.3 1 ,755.5 1 , 137.5
2 4 1
Kyrgyz Republic 917
3 Public Order & Safety ....................... . 4 Education ............................................. . 5 Health ................................................... .
6 Social Security & Welfare ................ . 7 Housing & Commun. Amenities ..... . 8 Recr., Cultr., Relig. Affrs . ................. .
9-13 Econ. Affairs & Services .................. . 9 Fuel & Energy .................................... . 10 Agric., Forestry, Fishing, Hunt. .. ..... . 1 1 Mining, Manufc. & Construct. .. ....... .
1 2 Transportation & Communication . . . 1 3 Oth. Eccn. Affairs & Serv . ............... . 14 Other Expenditures ........................... .
II
Ill 1
1.1
1.2
1 .3
2
3
3.1
3.2
3.3-4
3.5
IV 4
5
v 8
8.1
8.2
II Ill
I II Ill IV
1 . 1
4
5
3,6,7 v 8
9,10
1 2
V I VII 18
242
of which: Interest Payments ......... .
Table C. Expenditure and Lending Minus Repayments by Economic Type Budgetary Central Government
Tot.Exp. & Lend-Repay(I I+V) ........ .
Total Expenditure ( I I I + IV) ............... .
Current Expenditure .... ...................... . Expenditure on Goods & Serv . . ..... . Wages and Salaries .......................... . Employer Contributions .................... . Other Purch.of Goods & Serv . ....... . Interest Payments ............................. . Subsidies & Oth. Curr. Trans! . ....... . Subsidies ... . . . . . . . ................................... . Trans!. to Oth.Lev.Nat.Govt ............ . Trans!. to Nonpft.lnst.& Houshld . .. . Transfers abroad ............................... .
Capital Expenditure ........................... . Acquis. of Fixed Cap. Assets ......... . Purchases of Stocks ......................... .
Lending minus Repayments ........... . Domestic ...................... . . . . . . . . . . . . . ........... . To Other Levels of Nat. Govt ......... . To Nonfin. Pub. Ent. ......................... .
Table F. Outstanding Debt Budgetary Central Government
(at End of Fiscal Year)
Total Debt ( 1 1+ 111) ............................. .
Domestic Debt ................................... . Foreign Debt ....................................... .
Table L Local Governments
A. Revenue and Grants Total Revenue and Grants (II + VII) Total Revenue (Ill + VI) ................. . Current Revenue (IV+ V) ................ . Tax Revenue ( 1 -7) ............................ . Tax on Inc., Profits,Cap.Gains ........ . Individual .............................................. . Taxes on Property ............................. . Dom. Taxes on Goods & Serv . ...... . Other Taxes ........................................ . Nontax Revenue (8-12) ................... .
Entrepren. & Property Income ....... . Fees, Sales, Fines ............................ . Other Nontax Revenue .................... . Capital Revenue ................................ . Grants .. . . ............................................... . From Other Levels of Nat. Govt . ... .
1993
43.3
227.2
1 37.4
1 1 8.3
68.9
17.6
249.8
25.7
1 1 7.7
7.2
31.3
67.9
287.0
1,225.8
1 ,225.8
1994
205.5
730.8
418.3
370.0
131.1
71.2
256.2
28.9
86.3
32.3
65.6
43.1
419.3
2,812.9
2,812.9
1995 1996 1 997 1998 1999 2000
Millions of Soms/ Year Ending December 3 1
307.8
1 ,064.9
627.3
915.4
221.1
162.2
365.8
6.0
1 58.5
66.4
98.0
36.9
227.2
21 1 .6
4,610.5
4,482.2
4,127.8
2,818.2
1 ,217.0
288.4
1,312.8
21 1 .6
1 ,098.0
165.3
190.5
705.8
36.4
354.2
354.2
1 28.3
1 28.3
1 28.3
7,363.0
2,523.2
4,839.8
1 ,406.3
1 ,280.8
1 ,280.4
1 , 177.0
408.9
181 .6
18.6
736.0
13.5
1 03.4
66.1
37.4
.4
125.5
125.5
385.2
1 ,222.8
732.7
884.9
297.8
125.0
424.3
.1
181.1
44.0
98.8
100.3
260.9
148.3
5,202.4
5,227.2
4,877.8
3,588.2
1 ,356.0
405.6
1 ,826.6
148.3
1 ,141 .3
200.2
293.1
597.2
50.8
349.4
349.4
-24.8
-24.8
-24.8
16,715.1
4,927.6
1 1 ,787.5
1 ,675.0
1 ,427.9
1 ,425.8
1 ,269.8
353.4
1 70.0
28.5
883.0
4.9
1 56.0
7.0
130.0
19.0
2.1
247.3
247.3
473.2
1 ,514.0
977.2
1 ,055.3
279.6
148.0
685.7
7.7
238.3
67.4
169.8
202.5
404.4
385.3
6,695.7
6,869.6
6,406.3
4,874.7
1 ,676.1
520.5
2,678.1
385.3
1 ,1 46.3
1 53.4
446.1
496.4
50.4
463.2
463.2
-173.9
-173.9
-173.9
22,678.7
7,663.1
15,01 5.6
2,133.0
1 ,048.7
1 ,042.7
727.9
260.6
129.1
-.7
463.8
4.2
314.8
6.6
292.6
15.6
6.0
1 ,084.3
1 ,084.3
420.7
1 ,681.6
962.1
981 .0
373.7
187.4
846.3
146.2
350.4
68.3
228.0
53.4
61 1 .3
61 1 .3
7,298.3
7,531.6
6,927.8
5,292.5
1 ,925.0
604.9
2,762.6
61 1 .3
1 ,024.0
212.1
346.3
465.6
603.8
583.8
20.0
-233.3
-233.3
16.2
-249.5
38,015.5
5,705.9
32,309.6
2,403.0
1 ,263.8
1 ,263.1
981 .1
363.5
146.7
. 1
616.4
1 . 1
282.0
13.8
257.1
1 1 . 1
.7
1 , 139.2
1 ,139.2
464.6
1 ,991 .3
1 ,125.4
1,198.1
464.7
308.1
1 ,108.7
76.6
388.8
81 . 1
523.3
38.9
743.0
743.0
9,312.0
9,61 1 .5
8,643.9
6,640.2
2,544.6
727.0
3,368.6
743.0
1 ,260.7
322.9
300.0
637.8
967.6
909.9
57.7
-299.5
-299.5
1 1 .8
-31 1 .3
64,699.8
5,322.9
59,376.9
2,824.0
1 ,409.5
1 ,408.8
1 ,053.7
424.5
193.5
.1
627.2
1.9
355.1
8.6
337.5
9.0
.7
1 ,414.5
1 ,414.5
744.1
2,293.1
1 ,295.9
1 , 1 1 3.9
666.5
337.3
1 ,342.7
23.0
476.1
330.3
464.9
48.4
1 ,074.8
940.6
1 1 ,308.2
1 1 ,761 .3
10,328.2
7,904.8
3,055.5
768.0
4,081.3
940.6
1 ,482.8
446.2
1 50.0
886.6
1 ,433.1
1 ,287.1
146.0
-453.1
-453.1
12.1
-465.2
74,857.3
6,484.1
68,373.2
3,339.0
1 ,713.8
1 ,710.3
1 ,286.6
487.6
263.8
.2
797.4
1.4
423.7
7.5
403.4
12.8
3.5
1 ,625.2
1 ,625.2
Government Finance Statistics Yearbook 2002
B. Expenditure by Function Total Expenditure ( = C.II) . . . . . . . . . General Public Services ... . . . . . . . . . . . . . . . . .
2 Defense ................................................ 3 Public Order and Safely ... . . . . . . ... . . . . . . . . 4 Education .............................................. 5 Health . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . .
6 Social Securi1y & Welfare ................. 7 Housing & Commun. Amenities . . . . . . 8 Recr.,Cultr.,Relig.Affrs . . ..................... 9 Fuel and Energy ................. . . . . . . . . . . .... 10 Agricult.,Forestry,Fish.,Hunt. ............ 1 1 Mining, Manufc., & Construct. ......... 12 Transportation & Communication ... 13 Oth. Econ. Affairs & Serv . . ............... 14 Other Expenditures ............................
C. Expenditure and Lending minus Repayments by Economic Type
I Tot.Exp.& Lend-Repay. (I I +V) ... . . . . II Total Expenditure ( I I I + IV) ................ Ill Current Expenditure(1 -3) ..................
Expenditure on Goods & Serv . . ...... 1 .1·2 Wages & Sal.& Emplr.Contrib . . . . . . . . .
1 .3 Other Purch.of Goods & Serv . . . . . . . . . 3 Subsidies & Other Curr. Trans! . . ..... 3.2 Trans!. to Oth.Lev.Nat.Govt ............. IV Capital Expenditure (4-7) .................
4,5,6 Stocks, Land, Fixed Cap. Assets ...
v Lending minus Repayments ............
5.1 1 DEFICIT/SURPLUS (A.I-C.I) ..... . . . . . .
2002 Government Finance Statistics Yearbook
1993 1994 1995 1996 1997
Millions of Soms/ Year Ending December 31
1 ,912.9 1 ,888.6 2,138.1
55.7 99.6 168.4
3.0 7.0 5.9
16.6 20.1 1 9.0
848.8 876.8 995.9
487.2 530.7 590.4
223.3 53.6 69.7
142.4 1 74.2 156.5
44.1 56.0 61.6
1 .2
47.8 40.4 44.8
6.9 .8 2.0
14.1 1 1 .6 5.1
20.5 17.8 6.4
1 .2 12.3
1 ,912.9 1 ,873.3 2,135.5
1 ,91 2.9 1 ,888.6 2,138.1
1 ,828.6 1 ,783.7 2,032.2
1 ,543.4 1 ,683.9 1 ,964.3
1 ,022.3 1 ,037.2 1 ,249.1
521.0 646.6 715.2
285.2 99.8 67.9
84.4 104.9 105.9
84.4 104.9 105.9
-15.3 -2.6
-506.6 -198.3 -2.5
Kyrgyz Republic 917
1998 1999 2000
2,406.2 2,829.3 3,454.0
176.5 207.3 325.1
7.3 1 1 .1 17.0
24.2 31 .4 35.6
1 , 100.5 1 ,353.5 1 ,553.3
659.4 771 .7 869.2
62.3 73.8 1 1 1 .6
191 .7 185.4 255.5
67.1 87.4 1 1 7.1
39.1 49.4 52.6
2.1 2.5 1 3.0
.4 9.6 3.0
4.7 12.6 14.3
70.9 33.7 86.7
2,386.4 2,809.6 3,407.5
2,406.2 2,829.3 3,454.0
2,281.9 2,705.7 3,254.2
2,151.4 2,608.8 3,050.5
1 ,344.4 1 ,747.5 1 ,903.4
807.0 861.2 1 ,147.1
130.5 96.9 203.7
70.9 33.7 86.7
124.2 1 23.6 199.8
1 24.2 1 23.6 199.8
-19.7 -19.7 -46.5
16.6 14.4 -68.5
243
Latvia 941
1994 1995 1996 1997 1998 1999 2000 2001
Millions of Lats/ Year Ending December 3 1
Summary Table Consolidated Central Government
Total Revenue and Grants (A. I) ..... 526.28 686.50 t845.20 t1 ,088.46 1 ,255.42 1 ,249.52 1 ,264.81 1 ,340.92
2 Total Revenue (A. I I ) . . . . . . . . . . . ............ . . . 523.62 686.50 t645.20 t1 ,088.46 1 ,245.64 1 ,232.78 1 ,238.93 1 ,244.14
3 Current Revenue (A.III) ....... .... . . . . . ..... 521.72 664.47 t842. 1 4 t1 ,041.98 1 ,202.48 1 ,220.79 1 ,238.57 1 ,243.67
3.1 Tax (A.IV) . . . . . . . . . . . . ................................. 489.81 574.99 t705.02 +937.37 1 ,057.38 1 ,072.87 1 ,096.94 1 , 1 56.50
3.2 Nontax (A.V) ......... . . . ............. . . . . . . . . . . . . .. . 31.91 89.48 t137.12 t104.61 145.10 1 47.92 1 41 .63 87. 1 7
4 Capital Revenue (A. VI) ................ . . . . . 1 .90 22.03 +3.06 t46.48 43.16 1 1 .99 .36 .47
5 Grants (A. VII) .............. . . .......... . . . .. . ...... 2.66 t- t- 9.78 16.74 25.87 96.78
5.1 Curr.(A1 7. 1 +A18 . 1 + A1 9. 1 ) ........... 2.66 t- t- 9.78 16.74 1 7.97 83.17
5.2 Cap.(A1 7 .2+A1 8.2 +A1 9.2) ......... . . . t- t- 7.90 13.61
6 Total Exp.& Lend-Repay(C.I) .. . . . . . . . . 61 1 .97 767.85 +892.04 +1 .061 . 1 5 1 ,249.82 1 ,395.97 1 ,383.08 1 ,408.73
7 Total Expenditure (C.II) . . . . . . . . . . . . . . . . . . . . . 564.17 756.39 +877.33 +1 ,028.38 1 ,246.48 1 ,379.93 1 ,371.08 1 ,399.82
8 Current Expenditure (C. I I I ) . . . . . . . . . . . . . . . 539.05 726.98 +837.34 t981 .40 1 , 1 53.37 1 ,267.71 1 ,275.73 1 ,310.16 9 Capital Expenditure (C. IV) .. . . . . . . . . . . . . . . 25. 1 2 29.41 t39.99 t46.98 93. 1 1 1 1 2.22 95.35 89.66
10 Lending minus Repay (C.V) ...... . . . . . . . 47.80 1 1 .46 t14.71 t32.77 3.34 1 6.04 12.00 8.91
1 1 Overall Deficit/Surplus ( 1 -6) . . . . . . . . . . . . -85.69 -81.35 t-46.84 t27.31 5.60 -146.45 -1 18.27 -87.81
1 2 Financing (D.I o r E . l ) ( =-1 1 ) .... . .. . . . . 85.69 8 1 .35 t46.84 t-27.31 -5.60 146.45 1 1 8.27 67.81
1 3 Abroad ( D . I l l o r E . I l l ) ... . . . . . . . . . . . . . . . . . . . . . . 35.00 39. 1 5 t20.60 t28.56 1 3. 1 6 1 27.39 -1 1 .16 106.09 14 Domestic (D.II or E. I I) ... . . . . . . . . . . . . . . . . . . . . . 50.69 42.20 t26.24 t-55.87 -18.76 1 9.06 1 29.43 -38.28
Memorandum Item:
1 5 Govt Debt End Period (F.I) . . . . . . . . . . . . . 228.57 376.43 t408.1 2 t391.83 372.61 510.70 570.89 71 2.94
Summary Table Budgetary Central Government
1 Total Revenue and Grants (A. I) . . . . . t458.49 t568.98 651.54 636.84 680.26 738.66 2 Total Revenue (A. I I ) . . . . . . . . . . . . . . . . . . . . . . . . . . t458.49 t568.98 651.54 636.84 662.30 652.25 3 Current Revenue (A.III) . . . . .. . . . . . . . . . . . . . . . t455.43 +566.1 6 648.90 632.53 661.94 651.78 3.1 Tax (A.IV) . . .. . . . . . . . . . . . . . . . . . . . . . .. . . . . .. . . . . . . . . . . . . +407.00 +474.77 544.29 532.09 543.64 584.86 3.2 Nontax (A.V) . . . . . . . . . . . . ... . ... ..... . . ... . . . .. .. . ... t48.43 +91.39 104.61 100.44 1 1 8.30 66.92 4 Capital Revenue (A. VI) . . . . . . . . . . . . . . . . . . . . . t3.06 t2.82 2.64 4.31 .36 .47 5 Grants (A. VII) . . . . . . . . . . . . . . . . . . . ............... . . . . t- t- 1 7.96 86.41 5.1 Curr.(A1 7 . 1 +A18 . 1 + A 1 9. 1 ) . . . . . . . . . .. t- t- 1 1 . 1 6 78.71 5.2 Cap.(A1 7.2+A1 8.2 + A 1 9.2) ....... . . ... t- t- 6.80 7.70 6 Total Exp.& Lend-Repay(C.I) ...... .... t450.79 t521.50 605.1 3 603.25 654.90 679.28 7 Total Expenditure (C.II) . . . . . . . . . . . . . . . . . . . . . t437.40 t488.73 601.79 590.39 648.27 676.03 8 Current Expenditure (C.I I I ) .... . . . . . . . . . . . t414.46 +457.46 540.49 528.29 584.43 613.18 9 Capital Expenditure (C. IV) . . . . . . . . . . . . . . . . t22.94 t31.27 61 .30 62.1 0 63.84 62.85 10 Lending minus Repay (C.V) . . . . . . . . . . . . . t13.39 +32.77 3.34 12.86 6.63 3.25 1 1 Overall Deficit/Surplus ( 1 -6) . . . . . . . . . . . . t7.70 t47.48 46.41 33.59 25.36 59.38 12 Financing (D. I or E. I) . . . . . . . . . . . .............. t-.05 -8.97 1 1 1 .86 1 1 2.10 75.20 13 Abroad (D. I I I or E. I l l ) ... . . . . . . . . . . . . . . . . . . . . . . t28.02 13.16 1 27.39 -1 1 . 1 6 106.09 14 Domestic (D. I I or E.l l) .. . . . . . . . . . . . . . . . . . . . . . . t-28.07 -22.1 3 -15.53 1 23.26 -30.89
Memorandum Item:
15 Govt. Debt End Period (F . I) ..... . . . . . . . . t391.83 372.61 51 0.70 570.89 712.94
Summary Table Central Govt - Soc. Security Funds
1 Total Revenue and Grants (A. I) ..... t270.95 t343.47 389.83 411 .28 426.28 440.87 2 Total Revenue (A. II) ........ ................ . . t270.95 t343.47 389.63 41 1 .28 426.28 440.87 3 Current Revenue (A.II I) ............ . . . . . . . . . t270.95 t343.47 389.63 41 1 .28 426.28 440.87 3.1 Tax (A.IV) ......... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . t270.94 t343.47 389.63 41 1 .28 424.45 439.23 3.2 Nontax (A.V) . . . . . . . . . . . . . . . . . . . . ........ . . . . . . . . . . . . t.01 t- 1 .83 1 .64 6 Total Exp.& Lend-Repay(C.I) ...... .. . . t336.50 t372.52 444.13 516.52 502.55 497.57 7 Total Expenditure (C. I I ) ... . . . . . . . . . . . . . . . . . . t336.50 t372.52 444.13 516.52 502.55 497.57 8 Current Expenditure (C.III) . . . . . . . . . . . . . . . t335.40 t371.43 441 .69 51 4.28 500.57 495.29 9 Capital Expenditure (C. IV) . . . . . . . . . . . . . . . . t1 .10 t1 .09 2.44 2.24 1 .98 2.28 1 1 Overall Deficit/Surplus ( 1 -6) . . . . . . . . . . . . t-85.55 t-29.05 -54.50 -105.24 -76.27 -56.70 12 Financing (D. I or E. I) . . . . . . . . . . . . . . . . . . . . . . . . . t-20.88 7. 1 4 20.23 -2.75 -3.89 1 3 Abroad (D.I I I or E. l l l ) .......... ... . . . . . . . . . . . . t.05 14 Domestic (D. II or E.l l) ........................ t-20.93 7. 14 20.23 -2.75 -3.89
Summary Table Central Govt. Extrabudg. Accts
1 Total Revenue and Grants (A. I) . . . . . t 1 1 5.76 t1 76.01 214.25 201.40 1 58.27 161.39 2 Total Revenue (A. II) ... . . . . . . . . . . . . . . . . . . . . . . . t 1 1 5.76 t1 76.01 204.47 184.66 150.35 1 5 1 .02
244 Government Finance Statistics Yearbook 2002
3 Current Revenue (A.II I) . . . . . . ...... . . . . . . . . .
3.1 Tax (A.IV) ............................................ . 3.2 Nontax (A.V) ...................................... .. 4 Capital Revenue (A. VI) .................... . 5 Grants (A. VII) ....... . . . . . . . . . . . . . . ................ . 5.1 Curr. (A1 7. 1 +A18.1 +A19 . 1 ) . . . . . . . . . . 5.2 Cap.(A1 7.2 +A18.2+A1 9.2) . . . . . . . . . . . . 6 Total Exp.& Lend-Repay( C. I) ......... .
7 Total Expenditure (C.II) .................... . 8 Current Expenditure (C.III) .............. .
9 Capital Expenditure (C.IV) ............... . 1 0 Lending minus Repay (C.V) ............ . 1 1 Overall Deficit/Surplus ( 1 ·6) . . . . . . . . . . . .
1 2 Financing (D.I o r E . I) ........................ .
13 Abroad (D. I l l or E. I l l ) ........................ . 14 Domestic (D. I I or E.ll) ....................... .
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants(li +VIi) ... .
I I Total Revenue (li i + VI) . . . . . . . . . . . . . ... . . .. .
Ill Current Revenue ( IV+ V) ................ .
IV Tax Revenue .......... . ... . . . . . . . ................. . Tax on lnc.,Profits, Cap.Gains ........ .
1 .1 Individual .............................................. . 1.2 Corporate ............................................. . 1.3 Other Unalloc. Taxes on Inc . ......... .
2 Social Security Contributions .......... . 2.1 Employees .............. .......................... . . . . 2.2 Employers ........................................... . 2.4 Oth.Unalloc.Soc.Sec.Contrib . ......... .
3 Taxes on Payroll or Work Force .... .
4 Taxes on Property ............................. . 4.1 Recur. Taxes on lmmov. Prop . . ..... . 4.2 Recurrent Taxes on Net Wealth .... .
4.6 Other Recur.Taxes on Prop . ........... .
5 Dom. Taxes on Goods & Serv . ...... . 5.1 Gen. Sales, Turnover or V.A.T ....... . 5.2 Excises ................................................. .
6 Taxes-Internal'! Trade, Transac ..... . 6.1 Import Duties ...................................... .
7
v 8
9
10
1 2
V I 1 3
Other Taxes ........................................ .
Nontax Revenue ................................ .
Entrepren. & Property Income ....... .
Adm.Fees,Chges,Nonind.Sales ...... . Fines and Forfeits ............................. . Other Nontax Revenue .................... .
Capital Revenue ....... ......................... . Sales of Fixed Capital Assets ........ .
VII Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17 From Abroad ....................................... . 17.1 Current ................................................ ..
17.2 Capital .................................................. . 18 From Other Levels of Nat. Govt . ... . 18.1 Current ................................................. . 19 Fm. Supranat. Auth. to Mbr. Cts .... . 19.1 Current ................................................. .
2
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( = C.Ii) ................ . General Public Services ................... .
Defense ................. .............................. .
2002 Government Finance Statistics Yearbook
1994
526.28
523.62
521.72
489.81
81 .80
2.86
76.30
2.64
1 80.61
12.12
168.49
. 12
. 12
203.87
1 74.25
29.19
23.41
23.41
31.91
18.37
9.15
3.34
1 .05
1 .90
1 .90
2.86
2.86
2.86
564.1 7
29.84
18.78
1995
686.50
686.50
664.47
574.99
48.47
.93
47.54
233.97
271.77
21 9.86
51 .56
1 8.30
1 8.30
2.48
89.48
7.19
60.05
13.15
9.09
22.03
22.03
756.39
44.29
1 9.69
1996 1997 1998
Millions of Lats/ Year Ending December 3 1
t 1 1 5.76
t27.08
t88.68
t
ttt-
t104.75
t103.43
t87.48
t15.95
t1 .32
t 1 1 .01
t845.20
t845.20
t842. 14
t705.02
t57.39
t.10
t57.29
t-
t270.94
t
t266.83
t4. 1 1
t
t.44
tt
t.44
t357.59
t267.67
t87.73
t1 8.65
t1 8.65
t.01
t137.12
t13.51
t35.21
t15.10
t73.30
t3.06
t3.06
t
tt
ttttt-
t877.33
t63.53
t21.06
t1 32.35
t 1 1 9. 1 3
t13.22
t43.68
t-
t
t-t167.13
t167.13
t152.51
t14.62
tt8.88
t-6.38
t.49
t-6.87
t1 ,088.46
t1 ,088.46
t1 ,041.98
t937.37
t1 30.53
t51.90
t78.63
t-
t343.47
tt340.02
t3.45
t
t
ttt-
t440.69
t288.52
t1 1 9.93
t22.00
t22.00
t.68
t104.61
t13.95
t68.56
t5.14
t16.96
t46.48
t46.48
t
tt
ttttt-
t1 ,028.38
t79.28
t22.70
1 63.95
1 23.46
40.49
40.52
9.78
9.78
200.56
200.56
171 . 19
29.37
13.69
-3.77
-3.77
1 ,255.42
1 ,245.64
1 ,202.48
1 ,057.38
1 54.19
61.83
92.36
389.63
385.52
4.1 1
. 1 1
. 1 1
493.70
316.30
169.39
19.75
19.75
145.10
1 3.95
98.46
4.85
27.84
43.16
43.16
9.78
9.78
9.78
1 ,246.48
89.21
32.42
1999
1 76.98
1 29.50
47.48
7.68
16.74
16.74
276.20
273.02
225. 14
47.88
3.1 8
-74.80
14.36
14.36
1 ,249.52
1,232.78
1 ,220.79
1 ,072.87
1 60.98
68.77
92.21
41 1 .28
409.52
1 .76
.70
.70
483.84
316.22
1 55. 1 0
16.07
16.07
147.92
19.60
99.38
6.44
22.50
1 1 .99
1 1 .99
16.74
16.74
16.74
1 ,379.93
76.95
34.51
2000
1 50.35
1 28.85
21.50
7.91
6.81
1 . 1 0
225.63
220.26
1 90.73
29.53
5.37
-67.36
8.92
8.92
1 ,264.81
1 ,238.93
1 ,238.57
1 ,096.94
147.94
74.22
73.72
424.45
424.45
.23
.23
509.91
337.86
1 64.04
14.41
14.41
141 .63
19.61
95.85
9.1 1
1 7.06
.36
.36
25.87
1 9.06
1 1 .16
7.90
6.81
6.81
1 ,371 .08
74.70
36.62
Latvia 941
2001
151.02
132.41
18.61
10.37
4.46
5.91
231.88
226.22
201.69
24.53
5.66
-70.49
-3.50
-3.50
1,340.92
1 ,244.14
1 ,243.67
1 , 1 56.50
178.20
79.78
98.42
439.23
439.23
-.50
-.50
524.23
350.57
160.97
1 5.34
1 5.34
87.17
26.40
39.20
7.47
14.10
.47
.47
96.78
31 .86
18.25
13.61
64.92
64.92
1 ,399.82
77.40
43.39
245
Latvia 941
3 Public Order & Safety .............. ......... . 4 Education ............................................. . 5 Health ......................... .......................... . 6 Social Security & Welfare ................ . 7 Housing & Commun. Amenities ..... . 8 Recr.,Cultr.,Relig.Affrs . . ........ .... .... . ... .
9-13 Econ. Affairs & Services .................. . 9 Fuel & Energy ................................... .. 10 Agric.,Forestry,Fishing,Hunt. ... . . . . . . . . . 1 1 Mining, Manufc.& Construct... ......... . 1 2 Transportation & Communication .. . 1 3 Oth. Econ. Affairs & Serv . ............... . 14 Other Expenditures ........................... .
II
of which: Interest Payments ....... .
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay( I I+ V) ......... .
Total Expenditure (I I I + IV) ............... .
Ill Current Expenditure .......................... . 1 Expenditure on Goods & Serv . ...... . 1.1 Wages and Salaries .. . . . . . . . . ................ . 1.3 Other Purch.of Goods & Serv . . ..... . . 2 Interest Payments ............................. . 3 Subsidies & Oth. Curr. Trans!. ....... . 3.1 Subsides .............................................. . 3.2 Transf.to Oth.Lev.Nat.Govt . ............ . 3.3-4 Transf.to Nonpft.lnst.& Houshld . .. . . 3.5 Transfers Abroad ............................... .
IV Capital Expenditure ........................... . 4 Acquis. of Fixed Cap. Assets ........ . . 6 Purch. of Land & lntang. Assets .... . 7 Capital Transfers ....... . . . . . ................... . 7.1 Domestic .............................................. . 7.1.1 To Other Levels of Nat. Govt ..... . . . . .
V Lending minus Repayments ........... . 8 Domestic .............................................. . 8.1 To Other Levels of Nat. Govt ..... . . . . . 8.2 To Nonfin. Pub. Ent. ......................... . 8.3·4 To Financial lnst. & Other ............... .
II 1
2
3
4
Ill 6
7
9
II 1
2
4
5
246
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing (11 + 11 1 ) ............................... .
Domestic Financing .......................... . From Other General Govt . .............. . From Monetary Authorities .............. . From Deposit Money Banks ....... . . . . . Other Domestic Financing .............. .
Financing Abroad .............................. . From lnternat'l Develop. Instil. ....... . From Foreign Governments ... . . . ...... . Changes in Cash, Deposits, etc . . . . .
Table E. Financing by Type of Debt Instrument Consolidated Central Government
Financing ( = D. I) . . . . . . . . ....................... .
Domestic Financing ( = D. I I ) ............ . Long-term Bonds .. . . . . . . . . ..................... . Short-term Bonds and Bills ............. . Short-term Loans & Adv. n.e.c . ..... . Other Domestic Liabilities ............... .
1 994
43.52 82.04 34.18
207.02
1 5. 15
71 .50
14.82 .24
10.35 46.09 62.14
8.72
61 1 .97
564.17
539.05 196.89 99.42 97.47
8.72 333.44
51 .87 280.1 1
1 .46
25.12 20.59
. 12 4.41 4.41 1 .55
47.80 47.80
85.69
50.69
-3.36 37.23 16.82
35.00
85.69
50.69
31 .80
16.82
1995
47.19 98.92 46.14
312.42 2.18
19.00
75.57
40.93
23.33 1 1 .31 90.99 24.08
767.85
756.39
726.98 293.44 1 48.50 1 44.94 24.08
409.46 1 0.33 52.80
344.1 6 2.17
29.41 25.44
.25 3.72 3.72 2.13
1 1 .46 1 1 .46
.15
1 1 .31
81 .35
42.20 .22
-19.50 61.48
39.15 .97
38.18
81 .35
42.20
38.59 23.06
.22
1996 1 997 1 998 1999 2000 2001
Millions of Lats/ Year Ending December 31
t53.84 t105.37 t54.89
t389.47 t6.74
t20.36
t79.74 t.10
t42.31 t
t33.48 t3.85
t82.33 t47.00
t892.04
t877.33
t837.34 t31 1 .48 t150.32 t161 . 16
t47.00 t478.86
t10.29 t20.72
t445.36 t2.49
t39.99 t19.36
t.22 t20.41 t20.41 t3.04
t14.71 t14.71 t2.72
tt1 1 .99
t46.84
t26.24 t6.38
t-14.95 t34.81
t-
t20.60 t
t20.60 t-
t46.84
t26.24 t
t49.65 t-13.79
t5.33
t63.59 t56.51
t1 17.54 t433.33
t10.98 t18.52
t109.12 t.32
t46.14 t.53
t56.79 t5.34
t1 1 6.81 t31 .12
t1,061 . 1 5
t1 ,028.38
t981.40 t325.24 t132.42 t192.82
t31 . 12 t625.04 t135.87
t80.09 t406.69
t2.39
t46.98 t23.08
t.20 t23.70 t23.70
t2.81
t32.77 t32.77 t16.89 t1 5.88
t-
t-27.31
t-55.87 t-
t-3.08
t28.56 t
t28.56 t-
t-27.31
t-55.87 t
t28. 1 1 t-9.09
t-22.10
76.44 66.66
137.32 509.1 1
17.14 22.87
159.44 .35
66.95 .63
78.49 13.02
135.87 26.74
1 ,249.82
1 ,246.48
1 , 153.37 373.01 1 54.64 218.37 26.74
753.62 22.15 89.46
638.88 3.13
93. 1 1 25.38
.10 67.63 67.63
7.05
3.34 3.34 7.30
-3.96
-5.60
-18.76 4.13
-32.33
13.16
13.12 .04
-5.60
-18.76 -6.00
-26.33
4.13
99.27 66.93
1 50.80 591.41
12.23 25.49
190.79 .17
76.67 .78
90.56 22.61
131 .55 27.95
1 ,395.97
1 ,379.93
1 ,267.71 347.97 162.01 185.96 27.95
891.79 19.31
102.62 765.37
4.49
1 1 2.22 33.30
.06 78.86 78.86
16.04 16.04 7.15
8.89
146.45
19.06
21 .34 17.80
-20.08
127.39
127.43 -.04
146.45
19.06 -12.00
18.07
-6.08
93.60 77.08
146.44 577.41
18.86 29.09
165.05 . 13
62.37 .75
77.84 23.96
152.23 45.19
1 ,383.08
1 ,371 .08
1 ,275.73 336.84 161 .32 1 75.52 45.19
893.70 46.65
245.94 596. 14
4.97
95.35 35.28
.04 60.03 60.03
12.00 12.00 6.63 5.37
1 1 8.27
129.43
129.39 1 1 .69
-1 1 .65
-1 1 . 16
-10.99 -.17
1 18.27
129.43 -6.14 81 .92
-5.51
97.68 87.78
1 54.43 570.62
16.76 25.59
161 .45 . 15
61.27 .81
75.64 23.58
164.72 48.63
1 ,408.73
1 ,399.82
1,310.16 352.21 1 72.67 179.54 48.63
909.32 33.96
274.18 593.50
7.68
89.66 26.50
. 14 63.02 63.02
8.91 8.91 3.25
5.66
67.81
-38.28
-98.45 -10.68 70.85
106.09 108.94
-2.85
67.81
-38.28
33. 1 1
24.25
Government Finance Statistics Yearbook 2002
6
Ill 7
9
1 1
1 2
II II
Changes in Cash, Deposits,etc ... . . . .
Financing Abroad ( = D.II I) .............. . Long-term Bonds ............................... . Long-term Loans n.e.c . .................... . Other Foreign Liabilities ................... . Changes in Cash, Deposits, etc . ... .
Table F. Outstanding Debt Consolidated Central Government
(at End of Fiscal Year)
Total Debt (I I + I l l ) ............................. .
Domestic Debt .......................... . . . . . . . . . . Foreign Debt ....................................... .
Table L. Local Governments
A. Revenue and Grants I Total Revenue & Grants(II + VII) ... . II Total Revenue ( I l l + VI) ................... . I l l Current Revenue (IV+ V) ................ . IV Tax Revenue ( 1 -7) ............................ .
Tax on Inc., Profits,Cap.Gains ........ . 1 .1 Individual ............................ ... .......... . ... . . 4 Taxes on Property ............................. . 5 Dom. Taxes on Goods & Serv . ...... . V Nontax Revenue (8-1 2) ................... . 8 Entrepren. & Property Income ....... . 9,10 Fees, Sales, Fines ... . . . ...................... . 1 2 Other Nontax Revenue .................... . VI Capital Revenue ................................ . VII Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . ....................... . 1 8 From Other Levels of Nat. Govt . ... .
B. Expenditure by Function Total Expenditure ( = C.II) ................ . General Public Services .... . . . . . . . . . . . . . . . .
2 Defense .............................................. .. 3 Public Order and Safety ................... . 4 Education ............................................. . 5 Health ................................................... . 6 Social Security & Welfare ................ . 7 Housing & Commun. Amenities ..... . 8 Recr.,Cultr.,Relig.Affrs . ..................... . 9 Fuel and Energy ................................ . 10 Agricult.,Forestry,Fish.,Hunt. ........... . 1 1 Mining, Manufc., & Construct. ........ . 1 2 Transportation & Communication . . . 1 3 Oth. Econ. Affairs & Serv . ............... . 1 4 Other Expenditures ........................... .
C. Expenditure and Lending minus Repayments by Economic Type Tot.Exp.& Lend-Repay.(l l + V) ........ .
II Total Expenditure (I I I + IV) ............... . Ill Current Expenditure ( 1 -3) . . . . . . . . . . . . . . . . .
Expenditure on Goods & Serv . . . . . . . . 1.1-2 Wages & Sal.& Emplr.Contrib . .. . . . . . . 1 .3 Other Purch.of Goods & Serv . . .. . . . . . 2 Interest Payments ............................. . 3 Subsidies & Other Curr. Trans!. . . ... . 3.2 Trans!. to Oth.Lev.Nat.Govt . . . . . . . . . . . . . IV Capital Expenditure (4-7) ................ . 4,5,6 Stocks, Land, Fixed Cap. Assets .. . 7 Capital Transfers .............................. .. 7.1.1 To Other Levels of Nat. Govt ......... . V Lending minus Repayments ........... . 8.1 To Other Levels of Nat. Govt ......... .
5.11 DEFICIT /SURPLUS (A. I-C. I) . . . . . . . . . . .
2002 Government Finance Statistics Yearbook
1994
2.07
35.00
228.57
39.23 189.34
1 79.30 125.88 125.58 1 1 4.96 90.66 88.00 21 .74 2.56
10.62
3.45 7.17 .30
53.42 53.42
179.71 1 7.39
.17 1 .60
43.06 46.03 34.29 19.91 8.72
. 15 3.04 2.03 .66
2.66
179.71 179.71 168.1 9 75.31 32.28 43.03
. 19 92.69
2.66 1 1 .52 10.37 1 . 15
-.41
1995
-19.67
39. 15 21 .59 16.59
.97
376.43
159.78 216.65
222.57 167.12 1 66.57 162.84 132.25 132.24 25.85 4.74 3.73
1 .75 1 .98 .55
55.45 55.45
221.25 23.67
.23 3.20
55.00 54.08 28.07 28.33 13.29
.01
.19 4.78 3.94 1 .32 5.14
221.25 221.25 204.99 128.57 55.40 73.17 3.21
73.21
16.26 14.87 1 .39
1 .32
1996 1997 1998
Millions of Lats/ Year Ending December 31
t-14.95
t20.60 t
t20.60 tt-
t408.12
t180.76 t227.36
t294.10 t232.25 t231 .96 t193.81 t152.96 t152.96
t36.66 t4.1 9
t38.15 t.18
t3.63 t34.34
t.29
t61.85
t61 .85
t298.04 t35.90
t.30 t3.70
t84.52 t56.93 t29.41 t44.81 t14.28 t3.14
t.39 t
t1 1 .87 t.39
t12.40
t300.56 t298.04 t275.10 t182.24
t78.60 t103.64
t2.18 t90.68 t2.94
t22.94 t17.23 t5.71
tt2.52
t-
t�.46
t-52.79
t28.56 t
t28.56 tt-
t391.83
t1 73.39 t218.44
t328.06 t242.93 t242.61 t1 75.29 t131 .57 t131 .57
t37.18 t6.54
t67.32 t. 15
t28.94 t38.23
t.32 t85.13 t85.13
t329.09 t37.32
t.39 t4.26
t145.55 t8.65
t26.69 t54.53 t16.33 t8.91 t.49 t
t16. 1 1 t.62
t9.24
t331.82 t329.09 t292.53 t264.35 t123.48 t140.87
t1 .82 t26.36
t3.43 t36.56 t26.01 t10.55
t.39 t2.73
t-
t-3.76
9.44
13.16
13.12
.04
372.61
141.05 231.56
389.22 284.12 283.71 203.15 151.45 151 .45 48.26
3.44 80.56
.37 28.1 7 52.02
.41 105.10 105.10
394.20 45.05
.34 5.68
172.52 7.13
30.95 69.20 19.95 4.87
.39
27.41 1 .30 9.41
403.32 394.20 333.23 285.38 163.40 121 .98
1 .68 46.17
60.97 29.46 31.51
.61 9.12
-14.10
1999
21 .07
127.39 130.13 -2.70
-.04
510.70
151 .71 358.99
412.83 302.84 302.14 221 .54 171 .45 171 .45 46.60 3.49
80.60 .34
30.54 49.72
.70 1 09.99 1 02.62
424.31 54.16
.14 5.90
184.15 6.82
32.74 66.39 25.43 2.50
.41 .57
28.12 1.50
15.48
427.90 424.31 349.75 309.26 180.96 1 28.30
1 .80 38.69
74.56 31.29 43.27
3.59 3.59
-15.07
2000
59. 16
-1 1.16 -3.87 -7.1 2
-.17
570.89
222.90 347.99
442.17 324.44 308.20 234.42 186.92 1 86.92 43.96
3.54 73.78
.37 30.77 42.64 16.24
1 1 7.74 1 17.74
456.64 44.73
. 1 1 5.91
202.97 6.49
34.70 73.80 29.36
1.72 1.30 .06
25.12 9.20
21 . 17
454.10 456.64 365.16 320.38 152.67 167.71
3.20 41 .58
91.48 39.90 51.58
-2.54 -2.54
-1 1 .93
Latvia 941
2001
-95.64
106.09 108.45
.49
-2.85
712.94
256.00 456.94
451.31 324.68 323.80 253.28 203.52 203.52
46.58 3.18
70.52 .43
30.91 39.18
.88 1 26.63 1 26.63
495.36 55.74
.12 6.69
225.48 7.77
40.41 88.37 36.76
1 .09 1.77 .09
21.61 3.42 6.04
490.77 495.36 393.25 341.33 216.02 125.31
4.31 47.61
102. 1 1 39. 1 1 63.00
-4.59 -4.59
-39.46
247
Latvia 941
1994 1995
D. Financing by Type of Debt Holder
I Financing ( 1 1+ 111) ................................ .41 -1.32 II Domestic Financing ( 1 -4) ................. .41 -1.32
From Other General Govt . . .............. . 15 2,3 From Mon.Auth. & Dep.Mon.Bks .. . . . 16 -1.47 4,5 Other Domestic Financing ............... .25 Ill Financing Abroad ........ .................... . ..
E. Financing by Type of Debt Instrument
I Financing ( = D.I) ........ ........................ .41 -1.32 II Domestic Financing ( = D.II) ............. .41 -1.32 3,4,5 Other Domestic Liabilities ................ 1 . 18 1.97 6 Changes in Cash,Deposits, etc ....... -.77 -3.29 Ill Financing Abroad ( = D.II I) ...............
F. Outstanding Debt (at End of Fiscal Year)
I Total Debt (11 + 11 1 ) .............................. II Domestic Debt ................. ................... Ill Foreign Debt . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . .
248
1996 1997 1998 1999 2000 2001
Millions of Lats/ Year Ending December 3t
t6.46 t3.76
t6.46 t3.76
t5.23 t17.00
t1 .23 t-16.22
t- t2.98
t- t-
t6.46 t3.76
t6.46 t3.76
t3.30 t8.12
t3.16 t-4.36 t- t-
t30.03
t30.03
t-
14.10 15.07 1 1 .93 39.46 14.10 15.07 1 1 .93 39.46 7.30 7.72 10.15 6.98 2.76 10.81 -10.32 -3.06 4.04 -3.46 12.09 35.54
14.10 15.07 1 1 .93 39.46 14.10 15.07 1 1 .93 39.46 1 1 .34 1 1 .98 25.44 30.82 2.76 3.09 -13.51 8.64
42.53 42.53
Government Finance Statistics Yearbook 2002
Summary Table Consolidated Central Government
Total Revenue and Grants (A. I) .... . 2 Total Revenue (A. II) ......................... . 3 Current Revenue (A.II I) . . . . . . . . . . . . . . . . . . . . . 3.1 Tax (A.IV) ..................... ....................... . 3.2 Nontax (A.V) .............. ......................... . 4 Capital Revenue (A. VI) ........ ............ . 5 Grants (A. VII) ..................................... . 5.1 Curr.(A 1 7 . 1 +A18. 1 +A1 9 . 1 ) .......... . 5.2 Cap.(A1 7.2 +A1 8.2+A1 9.2) ........... .
6 Total Exp.& Lend-Repay(C.I) ......... . 7 Total Expenditure (C.II) ......... ........... . 8 Current Expenditure (C. I l l ) .............. . 9 Capital Expenditure (C.IV) ............... . 10 Lending minus Repay (C.V) ............ .
1 1 Overall Deficit/Surplus ( 1 -6) ........... .
1 2 Financing (D.I o r E.l) (=· 1 1 ) .......... . 1 3 Abroad (D. I I I or E.lll) ........................ . 14 Domestic (D.II or E . I I ) ..................... .. .
Memorandum Item:
1 5 Gov1. Debt End Period (F.I) ............ .
II
Ill
IV
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants( I I+ VII) ... .
Total Revenue ( I I I +VI) .................... .
Current Revenue (IV+ V) ... . . . . . . . . . . ... .
Tax Revenue ......... ............................. . Tax on lnc.,Profits, Cap.Gains ........ .
2 Social Security Contributions .......... .
3 Taxes on Payroll or Work Force .... .
4 Taxes on Property ............................. . 4.1 Recur. Taxes on lmmov. Prop . ...... . 4.3 Estate, Inheritance & Gift Taxes ... . 4.4 Taxes-Financ.& Cap. Transact. ....... . 4.5 Nonrecurrent Taxes on Prop . . ........ .
5 Dom. Taxes on Goods & Serv . . . . . . . . 5.2 Excises ..................................... ............ .
6 Taxes-lnternat'l Trade, Transac ..... . 6.1 Import Duties ...................................... .
7 Other Taxes ..... ................................... .
V Nontax Revenue ................................ . 8 Entrepren. & Property Income ....... . 9 Adm.Fees,Chges,Nonind.Sales ...... . 10 Fines and Forfeits ............................. . 1 1 Contr.to Gov.Emp.Pens.& Welf.Fd. 1 2 Other Nontax Revenue .. . . . . .............. .
VI Capital Revenue ................................ .
VII 1 7
2
3
4
Grants .. . . . . . . . . . . . . . . . . ...... ........................... . From Abroad ....................................... .
Table B. Expenditure and Lending minus Repayments by Function Consolidated Central Government
Total Expenditure ( = C.II) ................ . General Public Services ......... .......... . Defense ............................................... . Public Order & Safety ....... . . . . . . . . .... . . . . . Education ............................. .... .. ...... . . . . .
2002 Government Finance Statistics Yearbook
1993
2,052
1,855
1 ,855
1 ,208
647
197
3,069
3,069
2,624
445
-1,01 7
1,01 7
149
868
6,653
2,052
1 ,855
1 ,855
1 ,208
1 75
198
4
1 7
168
9
105
79
683 663
67
647
74
71
4
1 1 487
197
197
3,069
238
469
184
242
1994
2,748
2,241
2,241
1 ,656
585
507
5,379
5,379
3,954
1 ,425
-2,631
2,631
685
1 ,946
10,634
2,748
2,241
2,241
1 ,656
250
219
5
16
197
1 76
103
791
791
220
585
98
129
15
30
312
507
507
5,379
260
639
274
463
1995 1996 1997
Billions of Pounds/ Year Ending December 31
3,033
3,033
3,033
2,100
933
6,342
6,342
4,640
1 ,702
-3,309
3,309
857
2,452
14,155
3,033
3,033
3,033
2,100
191
265
1 3
33
1 99 20
1 57
98
1 ,320 1 ,320
167
933
238
27
19 38
61 1
6,342
568
726
302
425
3,534
3,534
3,534
2,869
685
7,732
7,732
6,002
1 ,730
-4,1 98
4,198
864
3,334
20,189
3,534
3,534
3,534
2,869
257
322
27
36
139 29
1 ,632 1 ,632
518
685
272
155
1 5
28
195
7,732
875
797
349
477
3,825
3,753
3,753
2,894
860
72
9,728
9,728
7,761
1 ,967
-5,903
5,903
745
5, 1 58
23,500
3,825
3,753
3,753
2,894
340
377
25
44
245
25
1 ,741
1 ,741
1 9 1
860
266
295
1 8
4
276
72
72
9,728
1 ,222
824
320
723
1998
4,449
4,449
4,449
3,303
1 ,146
8,385
8,385
6,845
1 ,540
-3,936
3,936
2,467
1 ,469
27,968
4,449
4,449
4,449
3,303
404
377
45
28
372
1 70
1 ,944
1 ,944
206
1 ,146
486
375
1 8
5
262
8,385
1 , 1 1 6
810
318
696
Lebanon 446
1999
4,880
t4,868
t4,868
t3,507
1 ,362
1 2
8,910
8,910
7,357
1 ,553
-4,030
4,030
2,022
2,008
33,734
4,880
t4,868
t4,868
t3,507
531
426
73
48
t971
t788
t1 ,366
t1 ,366
213
1 ,362
691
436
1 2
10
213
1 2
1 2
8,910
1 ,046
948
343
645
249
Lebanon 446
1993 1994
5 Health . . . . . . . . . . . .............. . . . . . . . . . . . . . . . . . . . . . . . . . . . 105 155
6 Social Security & Welfare .... .... . . . ..... . 240 448
7 Housing & Commun. Amenities ...... 26 31
8 Recr.,Cultr.,Relig.Affrs . ......... ............. 16 37
9-13 Econ. Affairs & Services .......... ......... 764 1 ,583
9 Fuel & Energy ........... .......................... 123 275
10 Agric.,Forestry,Fishing,Hunt. . ..... ..... . 29 38
1 1 Mining, Manufc.& Construct... . . . . . . . . . . 2
1 2 Transportation & Communication ... 242 248
1 3 Oth. Econ. Affairs & Serv . . ............... 369 1 ,019
14 Other Expenditures . . . . . . . . .................... 784 1 ,488
of which: Interest Payments . . . . . . . . . . 784 1 ,488
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay( I I + V) .......... 3,069 5,379
II Total Expenditure ( I I I+ IV) ................ 3,069 5,379
Ill Current Expenditure ..... . . . . . . . . . . . . . . . . . . . . . . 2,624 3,954
Expenditure on Goods & Serv . . ...... 1 ,290 1 ,559
1.1 Wages and Salaries ........................... 1 ,081 1 ,388
1 .3 Other Purch.of Goods & Serv . . ....... 209 1 7 1
2 Interest Payments . . . . . . . . ...................... 784 1 ,488
3 Subsidies & Oth. Curr. Trans! . ..... . . . 550 907
3.1 Subsidies .................... .......................... 247
3.3-4 Transf.to Nonpft.lnst.& Houshld . .. . . 548 656
3.5 Transfers Abroad ..... . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 4
IV Capital Expenditure ............................ 445 1 ,425
v Lending minus Repayments ............
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing ( l l+ li l) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,017 2,631
I I Domestic Financing ........................... 868 1 ,946
From Other General Govt . ............... 2 From Monetary Authorities ............... -2,058
3 From Deposit Money Banks ......... ... 2,996
4 Other Domestic Financing ............... 1,008
5 Adjustments ........................ . . .... . . . . . . . . . ..
Ill Financing Abroad ............................... 149 685
6 From lnternat'l Develop. Instil. ........ 122
7 From Foreign Governments ............. -38
8 Other Borrowing Abroad .. . . . . . . . . . . . . . . . . . 601
Table E. Financing by Type of Debt Instrument Consolidated Central Government
Financing ( = D.I) ........ . . . . . . . . . . . . . . ........ . . 1 ,017 2,631
I I Domestic Financing ( = D.II) ............. 868 1 ,946
1 Long-term Bonds ................................ 2,701
2 Short-term Bonds and Bills .............. 1 ,036
5 Other Domestic Liabilities .. . . . . . . . . . . . . . . 242
6 Changes in Cash, Deposits, etc ... . . . . -2,033
Ill Financing Abroad ( = D. I I I ) . . . . . . . . . . . . . . . 149 685
8 Short-term Bonds and Bills .............. 470
9 Long-term Loans n.e.c . ..................... 215
250
1995 1996 1997 1998 1999
Billions of Pounds/ Year Ending December 3 1
189 167
41 1 596
1 1 4 87
84 68
1 ,649 1 ,663
229 123
25 43
491 509
282 582
623 406
1 ,875 2,653
1 ,875 2,653
6,342 7,732
6,342 7,732
4,640 6,002
1,707 2,381
1 ,346 1 ,773
361 608
1,875 2,653
1 ,058 968
221 130
820 834
1 7 4
1 ,702 1 ,730
3,309 4,198
2,452 3,334
8
-60 -2,085
1 ,103 4,161
1 ,402 1 ,259
857 864 699 728
148 1 32
10 4
3,309 4,198
2,452 3,334
-419 4,391
3,333 469
77 47
-539 -1 ,572
857 864
-23 -314
880 1 , 1 78
222 221 180
752 536 463
1 54 174 1 1 9
68 66 59
1 ,332 1 ,036 1,413
155 9 161
47 55 14
502 482 466
340 296 192
287 1 94 579
4,1 1 1 3,413 3,695
3,482 3,352 3,624
9,728 8,385 8,910
9,728 8,385 8,910
7,761 6,845 7,357
3,1 39 2,536 2,642
1 ,938 1 ,775 2,011
1 ,201 761 631
3,482 3,352 3,624
1 , 1 40 957 1 ,091
169 72 22
971 884 1 ,068
1
1 ,967 1 ,540 1 ,553
5,903 3,936 4,030
5, 1 58 1 ,469 2,008
2,647 -700 -1 ,675
963 2,471 2,477
1,414 -609 1,031
135 307 176
745 2,467 2,022
187 228 97
35 23 -30
522 2,217 1 ,954
5,903 3,936 4,030
5,1 58 1 ,469 2,008
3,856 3,672 2,536
-1 ,464 -1 ,994 828
302 527 509
2,465 -736 -1 ,864
745 2,467 2,022
346 2,183 1 ,785
399 285 237
Government Finance Statistics Yearbook 2002
II Ill
Table F. Outstanding Debt Consolidated Central Government
(at End of Fiscal Year)
Total Debt (1 1+ 111) ............................. .
Domestic Debt ................................... .
Foreign Debt .................... . . . . . . . . . . . . . . . . . . . .
2002 Government Finance Statistics Yearbook
1 993
6,653.0
6,089.4 563.6
1994
10,633.5
9,347.5 1 ,286.0
1995 1 996 1997
Billions of Pounds/ Year Ending December 31
14,155.0
1 1,997.2 2,157.8
20,189.4
1 7,228.8 2,960.6
23,500.4
19,787.1 3,713.3
1998
27,968.2
21 ,685.7 6,282.5
Lebanon 446
1999
33,733.6
25,382.8 8,350.8
251
Lesotho 666
Summary Table Consolidated Central Government
Total Revenue and Grants (A. I) ... . . 2 Total Revenue (All) ......................... .
3 Current Revenue (A.III) . . . . . ............... . 3.1 Tax (A.IV) ........................................... .. 3.2 Nontax (A.V) ....................................... . 4 Capital Revenue (A. VI) .................... . 5 Grants (A.VII) ..................................... . 5.1 Curr.(A1 7. 1 + A 1 8. 1 + A 1 9 . 1 ) .......... . 5.2 Cap.(A1 7.2 + A 1 8.2 + A 1 9.2) ........... .
6 Total Exp.& Lend-Repay(C.I) ......... . 7 Total Expenditure (C.II) .... . . . . . ........... . 8 Current Expenditure (C.III) .............. . 9 Capital Expenditure (C.IV) ............... . 10 Lending minus Repay (C.V) ............ .
1 1 Overall Deficit/Surplus ( 1 -6) .. . . . . . . . . . .
1 2 Financing (D.I o r E.l) ( =·1 1 ) . . . . . . . . . . . 1 3 Abroad (D. I l l o r E . Ill) ........................ . 14 Domestic (D.II or E.ll) ....................... .
1 5
Memorandum Item:
Govt. Debt End Period (F.I) ............ .
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants(II + VI I) ... .
II Total Revenue ( I I I +VI) .................... .
Ill Current Revenue (IV+ V) ................ .
IV Tax Revenue ........... ........................... . 1 Tax on lnc.,Profits, Cap.Gains ........ . 1.1 Individual .............................................. . 1.2 Corporate ... . . . . . . . . . . . . . . . . . . . . . . . . .................. . 1.3 Other Unalloc. Taxes on Inc . . ........ .
2 Social Security Contributions .......... .
3 Taxes on Payroll or Work Force .... .
4 Taxes on Property ............................. . 4.3 Estate, Inheritance & Gift Taxes ... . 4.4 Taxes-Financ.& Cap.Transact. . . ..... .
5 Dom. Taxes on Goods & Serv . . ..... . 5.1 Gen. Sales, Turnover or V.A.T ....... . 5.2 Excises ................................................. .
6 Taxes-Internal'! Trade, Transac ..... . 6.1 Import Duties ...................................... . 6.2 Export Duties ...................................... .
7
v 8
9
10
1 2
VI 14
Other Taxes ........................................ .
Nontax Revenue ........... ..................... . Entrepren. & Property Income ....... . Adm.Fees,Chges,Nonind.Sales ...... . Fines and Forfeits ............................. . Other Nontax Revenue .................... .
Capital Revenue ................................ . Sales of Stocks .................................. .
VII Grants . . . . . . . . . . . . . . . . . . . . ............................... .
17 From Abroad ....................................... . 17.2 Capital . . . . . . . . . . . ....................................... .
252
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( =C.II) ................ . General Public Services ....... ............ .
1989
677.1 525.2 525.1 444.3 80.8
.1 1 51 .9
151 .9
780.5 770.2 435.2 335.0
10.3
-103.4
103.4 1 1 1 .8 -8.4
1 , 187.8
677.1
525.2
525.1
444.3 59.4 39.4 20.0
.2 . 1 .1
1 1 9.3 102.5
12.3
264.8 263.8
1.0
.7
80.8 42.6 16.6
.7 20.9
.1 . 1
151 .9 151 .9 151 .9
770.2 63.4
1990
81 5.7 627.7 627.6 558.0 69.5
. 1 188.0
188.0
832.5 823.5 456.2 367.4
9.0
-16.8
16.8 127.4
-1 10.6
1 ,240.3
815.7
627.7
627.6
558.0 70.8 41 .1 29.7
.4
.1 .3
130.3 1 1 2.3
13.1
356.0 355.0
1 .0
.6
69.5 40.7 15.2 1 .0
12.6
.1
.1
188.0 188.0 188.0
823.5 63.1
1991
969.2 820.0 819.7 700.7 1 1 8.9
.3 149.2
149.2
979.0 970.0 622.3 347.6
9.1
-9.9
9.9 126.5
-1 16.6
969.2
820.0
819.7
700.7 138.3 75.5 62.8
.6
.2 .4
137.2 1 1 2.7 16.3
424.3 424.0
.3
.3
1 1 8.9 70.5 17.9
.6 29.9
.3
.3
149.2 149.2 149.2
970.0 87.9
1992 1993 1 994 1995 1996 1997 1998p
Millions of Maloti/ Year Beginning April 1
1 , 144.9 1 ,003.1 1 ,003.1
881.3 121 .8
.1 141 .8
141 .8
1 ,063.4 1 ,050.9
689.7 361.2
12.6
81 .5
-81.5 172.1
-253.6
1 ,144.9
1 ,003.1
1 ,003.1
881.3 165.5 1 1 0.4 55.1
1.0 .8 .2
165.8 123.6 32.2
548.1 547.9
.2
.9
121 .8 72.0 25.4
1 .1 23.3
.1
.1
141 .8 1 41.8 1 41.8
1 ,050.9 1 12.0
1 ,406.8 1 ,269.4 1 ,269.4 1 ,098.9
1 70.5
137.4
137.4
1 ,259.6 1 ,169.4
824.2 345.2 90.2
147.2
-147.2 151 .7
-298.9
1 ,406.8
1 ,269.4
1 ,269.4
1 ,098.9 1 64.2 1 1 7.8 46.4
.6
.4
.2
185.1 141.5 32.5
747.7 747.3
.4
1.3
1 70.5 102.4 34.9
.9 32.3
137.4 137.4 137.4
1 , 169.4
1 ,582.1 1 ,438.5 1 ,438.5 1 ,268.8
169.7
1 43.6
143.6
1 ,432.8 1 ,356.0
994.1 361.9
76.8
149.3
-149.3 103.2
-252.5
1 ,582.1
1 ,438.5
1 ,438.5
1 ,268.8 228.2 140.1 65.2 22.9
190.8 149.8 41 .0
840.9
8.9
1 69.7 1 1 4.0 53.9
.9
.9
143.6 1 43.6 143.6
1 ,356.0
1 ,848.5 1 ,685.3 1 ,685.3 1 ,413.5
271.8
163.2
163.2
1 ,736.5 1 ,675.9 1 , 1 1 8.1
557.8 60.6
1 1 2.0
-1 12.0 21 1 .2
-323.2
1 ,848.5
1 ,685.3
1 ,685.3
1 ,413.5 275.8 184.1 56.1 35.6
220.7 174.0 46.7
906.5
10.5
271.8 184.7 85.0
1 . 1 1.0
163.2 1 63.2 163.2
1 ,675.9
2,238.0 2,034.6 2,034.6 1 ,553.9
480.7
203.4
203.4
2,052.7 2,041 .7 1 ,179.0
862.7 1 1 .0
185.3
-185.3 352.0
-537.3
2,409.2
2,238.0
2,034.6
2,034.6
1 ,553.9 299.0 204.6 52.6 41.8
241.7 194.0 47.7
1 ,006.0
7.2
480.7 395.1 82.0 3.2
.4
203.4 203.4 203.4
2,041 .7
2,426.4 2,247.7 2,247.7 1 ,783.7
464.0
1 78.7
178.7
2,342.1 2,333.0 1 ,473.8
859.2 9.1
84.3
-84.3 345.5
-429.8
2,722.9
2,426.4
2,247.7
2,247.7
1 ,783.7 340.1 221.7 69.7 48.7
270.9 223.5 47.4
1 , 1 72.7
464.0 83.3
380.7
178.7 178.7 178.7
2,333.0 315.7
2,288.0 2,168.0 2,168.0 1 ,693.2
474.8
120.0
120.0
2,467.5 2,443.3 1 ,971.7
471.6 24.2
-179.5
1 79.5 36.2
143.3
3,334.9
2,288.0
2,168.0
2,168.0
1 ,693.2 392.0 278.0 65.0 49.0
267.8 233.3
34.5
1 ,033.4
474.8 142.4
332.4
120.0 1 20.0 120.0
2,443.3 441.5
Government Finance Statistics Yearbook 2002
2
3
4
5
6
7
8
Defense ............................................... . Public Order & Safety ....................... . Education ............................................. . Health ..... . ................. . .. ......................... . Social Security & Welfare ................ . Housing & Commun. Amenities ..... . Recr.,Cultr.,Relig.Affrs . . .................... .
9-13 Econ. Affairs & Services .................. . 9 Fuel & Energy .................................... . 1 0 Agric.,Forestry,Fishing,Hunt. ........... . 1 1 Mining,Manufc.& Construct. .. .......... . 1 2 Transportation & Communication . . . 1 3 Oth. Econ. Affairs & Serv . ............... . 14 Other Expenditures ........................... .
II
Ill
1.1
1.3
2
3
3.1
3.2
3.3·4
IV 4
7
7.1
of which: Interest Payments ....... .
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay(II + V) ......... .
Total Expenditure ( I l l+ IV) ............... .
Current Expenditure .......................... . Expenditure on Goods & Serv . ...... . Wages and Salaries .... . ..................... . Other Purch.of Goods & Serv . ....... . Interest Payments ............................. . Subsidies & Oth. Curr. Trans! . ....... . Subsidies ............................................. . Trans!. to Oth.Lev.Nat.Govt.. ......... . Trans!. to Nonpft.lnst.& Houshld . .. .
Capital Expenditure ........................... . Acquis. of Fixed Cap. Assets ......... . Capital Transfers ............................... . Domestic .............................................. .
V Lending minus Repayments ........... . 8 Domestic ................... ........................... . 8.2 To Nonfin. Pub. Ent. .. .............. . . . . . . . . . . 8.3-4 To Financial Ins!. & Other ............... .
II 2
3
4
5
Ill 6
7
8
II
2
3
4
5
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing (1 1 + 1 1 1) ............................... .
Domestic Financing .......................... . From Monetary Authorities .............. . From Deposit Money Banks ........... . Other Domestic Financing .............. . Adjustments ........................................ .
Financing Abroad ................. ............ .. From lnternat'l Develop. Instil. .. ..... . From Foreign Governments ............ . Other Borrowing Abroad .................. .
Table E. Financing by Type of Debt Instrument Consolidated Central Government
Financing ( = D.I) ............... . . . . . ..... . . . . . . .
Domestic Financing ( = D.II) ........ . . . . . Long-term Bonds ............................... . Short-term Bonds and Bills ............. . Long-term Loans n.e.c . .. . . . . . . . ........... . Short-term Loans & Adv. n.e.c . ..... . Other Liabilities .................................. .
1 989
66.2 32.8
1 1 3.3 67.6 13.5 36.3 4.9
271.1 14.5 77.8 74.5 77.8 26.6
101.1 97.5
780.5
770.2
435.2 297.9 1 74.3 123.5 97.5 39.8 32.5
1 .0 6.3
335.0 321.3
13.7 13.7
10.3 10.3 10.3
103.4
-8.4 -33.0 28.6 -4.2
.2
1 1 1 .8 89.7
22.1
103.4
-8.4 -7.0
2.2 18.1
-21 .7
2002 Government Finance Statistics Yearbook
1990
61.3 35.4
144.2 88.3 13.4 39.9 4.9
278.8 13.7 80.6 67.2 82.8 34.6 94.3 88.1
832.5
823.5
456.2 326.1 181.5 144.6 88.1 42.0 33.1
1.0 7.9
367.4 353.7
13.7 13.7
9.0 9.0 9.0
16.8
-1 10.6 -84.8 -40.9
15.1
127.4 91.7
35.7
16.8
-1 10.6 -17.9 -29.2 -3.9
-66.6 7.0
1991
62.8 45.0
212.7 1 1 1.2
15.0 37.9
6.5
306.6 18.9
106.3 47.7 96.1 37.6 84.5 84.5
979.0
970.0
622.3 472.6 281.5 191.1 84.5 65.3 50.6
1.0 13.7
347.6 333.1
14.6 14.6
9.1 9.1 9.1
9.9
-1 16.6 -126.2
-13.5 23.0
.1
126.5 103.5
23.0
9.9
-1 16.6 -38.6 -19.5 -8.4
-37.0 -13.1
1992 1993 1994 1995
Millions of Maloti/ Year Beginning April 1
59.3 55.2
218.2 133.6
12.0 21.6
7.1
296.4 69.0 85.6
6.9 1 09.3 25.6
135.4 58.3
1 ,063.4
1,050.9
689.7 576.2 311 . 1 265.1
58.3 55.2 51.4 3.8
361.2 341.4
19.8 19.8
12.6 12.6 22.0 -9.4
-81.5
-253.6 -213.6
-31.6 -8.4
172.1 1 18.5
6.6 47.0
-81.5
-253.6 -4.3
-4.4 -.6
-244.4
1 ,259.6
1 ,169.4
824.2
345.2
90.2 90.2
-147.2
-298.9
151.7
-147.2
-298.9
49.4
1 ,432.8
1 ,356.0
994.1 789.1 459.7 329.4 49.4
1 55.6
361.9 304.7
57.2 57.2
76.8 76.8
-149.3
-252.5
103.2
-149.3
-252.5
59.2
1 ,736.5
1 ,675.9
1 ,1 18.1 892.1 518.7 373.4
59.2 166.8
557.8 512.5 45.3 45.3
60.6 60.6
-1 12.0
-323.2
211 .2
-112.0
-323.2
1 996
66.3
2,052.7
2,041.7
1 ,1 79.0 872.6 604.4 268.2 66.3
240.1
862.7 835.6
27.1 27.1
1 1 .0 1 1 .0
1 1 .0
-185.3
-537.3 -537.6
-21.3 21.6
352.0 352.0
-185.3
-537.3
.3
Lesotho 666
1997
143.4 183.5 524.2 1 90.4
885.8
233.5 579.4 43.7 29.2 90.0 90.0
2,342.1
2,333.0
1 ,473.8 1 ,181 .9
721.3 460.6
90.0 201.9
859.2
9.1 9.1 9.1
-84.3
-429.8 -429.3
-32.1 31.6
345.5
345.5
-84.3
-429.8
-.5
1998p
159.8 234.8 652.5 227.4
520.1
125.4 327.6
17.7 49.4
207.2 105.7
2,467.5
2,443.3
1 ,971.7 1 ,866.0
845.3 1 ,020.7
105.7
471.6
24.2 24.2 24.2
179.5
143.3 144.0 -27.8 27.1
36.2
36.2
179.5
143.3
-.7
253
Lesotho 666
1989 1990 1991
8 Changes in Cash, Deposits, etc . ... .
Ill Financing Abroad ( = D.lll) . . .. .. .... . . . .. 1 1 1.8 127.4 1 26.5 9 Long-term Loans n.e.c . ..................... 1 1 1 .8 1 27.4 1 26.5
Table F. Outstanding Debt Consolidated Central Government
(at End of Fiscal Year)
Total Debt (1 1 + 111) .............................. 1 , 187.8 1,240.3
II Domestic Debt .................................... 372.8 262.2 Ill Foreign Debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81 5.0 978.1 1 , 1 13.8
254
1992 1993 1994 1995 1996 1997 1998p
Millions of Maloti/ Year Beginning April 1
172.1 151.7 103.2 172.1 151.7 103.2
1 ,345.7 1 ,704.4
-537.6 -429.3 144.0
21 1 .2 352.0 345.5 36.2 21 1 .2 352.0 345.5 36.2
2,409.2 2,722.9 3,334.9
1 54.1 1 54.1 154.1 1 ,861.5 2,255.1 2,568.8 3,180.8
Government Finance Statistics Yearbook 2002
Summary Table Consolidated Central Government
1 Total Revenue and Grants (AI) .... . 2 Total Revenue (All) ......................... . 3 Current Revenue (Alii) .................... . 3.1 Tax (A.IV) . . . . . . . . . . . . . . . . ............................ .
3.2 Nontax (A.V) ....................................... . 4 Capital Revenue (A VI) .................... .
Adjustment to Total Revenue ........ . 5 Grants (A VII) ..................................... . 5.1 Curr.(A1 7. 1 +A18. 1 + A1 9.1 ) .......... . 5.2 Cap.(A1 7.2+A1 8.2 +A1 9.2) ........... .
6 Total Exp.& Lend-Repay(C.I) ......... . 7 Total Expenditure (C. I I) . . . . . ..... .......... .
8 Current Expenditure (C.III) . . . . . . . . . . . . . . . 9 Capital Expenditure (C.IV) ............... .
Adjustment to Total Expenditure . . . . 1 0 Lending minus Repay (C.V) ............ .
1 1 Overall Deficit/Surplus ( 1 -6) .. . . . . . . . . . .
1 2 Financing (D.I o r E.l) ( = · 1 1 ) .......... .
1 3 Abroad (D. I l l or E . I l l) ........................ . 14 Domestic (D.II or E.ll) ....................... .
Memorandum Item:
1 5 Govt. Debt End Period (F. I ) ............ .
Summary Table Budgetary Central Government
Total Revenue and Grants (A. I) .... . 2 Total Revenue (All) ......................... . 3 Current Revenue (Alii) .................... .
3.1 Tax (A.IV) .............. .............................. . 3.2 Nontax (AV) ....................................... . 4 Capital Revenue (A VI) .................... . 5 Grants (A VII) ..................................... . 5.1 Curr.(A1 7. 1 + A1 8.1 +A1 9. 1 ) .......... . 6 Total Exp.& Lend-Repay(C.I) . . . . . . . . . . 7 Total Expenditure (C. I I) . . . . . . . . . . . . . . . . .... . 8 Current Expenditure (C.II I) .............. . 9 Capital Expenditure (C. IV) ............... .
Adjustment to Total Expenditure ... . 1 0 Lending minus Repay (C.V) ............ . 1 1 Overall Deficit/Surplus ( 1 -6) ........... .
1 2 Financing (D. I or E. I ) ....................... .. 1 3 Abroad (D.I I I o r E . Ill) ........................ . 14 Domestic (D.II or E.ll) . . . . . . . . . . . . . . . . . . . . . . . .
Memorandum Item: 1 5 Govt. Debt End Period (F.I) ............ .
Summary Table Central Govt • Soc. Security Funds
Total Revenue and Grants (A. I) .... . 2 Total Revenue (All) ............... . . . . . . . . . . .
3 Current Revenue (A.III) .................... . 3.1 Tax (A.IV) ............................................ . 3.2 Nontax (AV) ....................................... . 4 Capital Revenue (A VI) .................... . 6 Total Exp.& Lend-Repay( C. I) ......... .
7 Total Expenditure (C. I I) .................... . 8 Current Expenditure (C.III) .............. . 9 Capital Expenditure (C.IV) ............... . 1 1 Overall Deficit/Surplus ( 1 -6) ........... .
12 Financing (D.I or E. I) ........................ . 1 3 Abroad (D. I l l o r E.l l l) .. . . . . . . . . . . . . . . ........ . 14 Domestic (D.I I or E.l l) ....................... .
Memorandum Item:
1 5 Govt. Debt End Period (F. I) ......... . . . .
2002 Government Finance Statistics Yearbook
1991
1 33.8
1 33.3
1 32.3
121.5
10.9
.9
.5
.5
1 28.0
1 20.0
95.8
24.3
-.1
8.0
5.7
-5.7
95.7
95.2
95.2
84.4
10.9
.5
.5
90.0
82.0
57.8
24.2
-.1
8.0
5.8
36.5
36.5
36.5
36.5
37.3
37.3
37.3
-.8
1993
2,693.6
2,688.1
2,598.0
2,337.0
261.0
90.1
5.5
5.5
3,387.8
2,475.3
2,212.4
263.1
-.2
912.5
�94.2
694.2
622.8
71.4
1 ,885.8
1 ,880.3
1 ,880.3
1 ,621.3
259.0
5.5
5.5
2,522.5
1 ,706.2
1 ,449.7
256.7
-.2
816.3
�6.7
736.7
622.8
1 1 3.9
715.7
715.7
715.7
715.7
759.4
759.4
753.0
6.4
-43.7
-13.0
-13.0
1 994
4,034.1
4,031.9
3,990.3
3,822.2
168.1
41.6
2.2
2.2
4,831.1
4,292.1
3,943.6
348.8
-.3
539.0
-797.0
797.0
278.8
518.2
2,643.3
2,641.1
2,639.8
2,481.0
1 58.8
1.3
2.2
2.2
3,265.8
2,774.5
2,453.8
321.0
-.3
491.3
�22.5
835.0
278.8
556.2
1 ,341.2
1 ,341.2
1 ,341.2
1 ,341.2
1 ,450.6
1 ,450.6
1 ,423.3
27.3
-109.4
-25.4
-25.4
1995 1996 1997 1998
Millions of Litai/ Year Ending December 3 1
5,661.1
5,661.1
5,639.2
5,431.5
207.7
21.9
6,812.6
6,079.1
5,487.0
592.1
733.5
-1,151.5
1 , 151.5
733.6
417.9
3,91 1.4
3,91 1 .4
3,91 1 .3
3,725.5
185.8
.1
4,682.6
4,057.4
3,491.8
565.6
625.2
-771.2
1 , 1 22.3
733.6
388.7
1 ,710.9
1 ,710.9
1 ,710.9
1 ,706.0
4.9
1 ,962.4
1 ,962.4
1,937.9
24.5
-251.5
-1.0
-1.0
7,1 57.3
7,128.8
7,1 1 1 .9
6,849.1
262.8
16.9
28.5
28.5
8,302.4
7,894.1
7,280.0
614.1
408.3
-1 ,145.1
1 , 145.1
1 ,006.4
1 38.7
4,589.5
4,561.0
4,559.4
4,333.0
226.4
1 .6
28.5
28.5
5,321.5
4,943.6
4,400.8
542.8
377.9
-732.0
1 ,121 .2
1 ,006.4
1 1 4.8
4,749.9
2,235.8
2,235.8
2,235.8
2,230.5
5.3
2,629.9
2,629.9
2,580.8
49.1
-394.1
35.4
35.4
t10,1 98.6
t10,198.3
t10, 1 1 4.6
9,748.6
t366.0
83.7
.3
.3
t10,934.4
t10,51 5.0
t9,594.5
t920.5
419.4
t-735.8
t735.8
t284.2
t451.6
t5,877.9
t6,085.6
t6,085.3
t6,083.4
5,755.3
t328.1
1 .9
.3
.3
t5,999.8
t5,590.7
t4,869.9
t720.8
409.1
t85.8
t940.3
t284.2
t656.1
t5,837.9
3,506.4
3,506.4
3,501.2
3,494.1
7.1
5.2
t4,340.6
t4,340.6
t4,298.8
t41.8
t-834.2
t-71.4
t
t-71.4
t40.0
1 1 ,474.9
1 1 ,474.9
1 1 ,457.8
10,915.5
542.3
17.1
1 1 ,658.5
1 3,037.6
1 1 ,693.8
1 ,343.8
-1,379.1
-183.6
183.6
757.7
-574.1
6,692.5
6,312.3
6,312.3
6,306.1
5,837.4
468.7
6.2
6,735.1
6,152.6
5,479.3
673.3
582.5
-422.8
1 ,083.3
717.7
365.6
6,912.5
4,493.3
4,493.3
4,491.6
4,477.2
14.4
1 .7
5,545.3
5,545.3
5,524.4
20.9
-1 ,052.0
59.5
40.0
19.5
80.0
1999
1 1 ,051.0
1 1 ,051.0
1 1 ,037.6
10,452.0
585.6
13.4
1 4,057.6
1 3,260.8
1 1 , 1 20.9
2,1 39.9
796.8
-3,006.6
3,006.6
2,877.5
129.1
9,383.4
5,876.0
5,876.0
5,873.7
5,385.7
488.0
2.3
6,423.9
4,980.4
4,710.6
269.8
1 ,443.5
-547.9
2,067.4
2,860.1
-792.7
9,206.4
4,455.5
4,455.5
4,455.2
4,443.5
1 1 .7
.3
5,792.4
5,792.4
5,773.5
18.9
-1 ,336.9
164.6
1 7.4
147.2
177.0
Lithuania 946
2000
1 1 , 135.3
1 1 , 135.3
1 1 ,092.6
10,316.8
775.8
42.7
1 1 ,720.0
1 2,447.3
1 1 ,533.6
913.7
-727.3
-584.7
584.7
918.9
-334.2
10,505.9
5,715.1
5,715.1
5,712.4
5,143.9
568.5
2.7
5,042.0
4,986.2
4,788.3
1 97.9
55.8
673.1
1 ,040.9
936.3
1 04.6
10,231.0
4,635.1
4,635.1
4,630.1
4,620.7
9.4
5.0
5,807.0
5,807.0
5,787.6
19.4
-1, 1 71 .9
67.5
-17.4
84.9
274.9
2001
t1 1,999.1
1 1 ,759.2
1 1 ,730.0
10,697.4
1 ,032.6
29.2
t239.9
t57.6
t182.3
12,170.9
1 2,616.8
1 1 ,499.5
1 , 1 17.3
-445.9
t-1 71.8
1 7 1 .8
479.0
-307.2
1 1,013.8
t6.498.4
6,258.5
6,257.5
5,301.2
956.3
1 .0
t239.9
t57.6
6,066.0
6,032.6
5,273.6
759.0
33.4
t432.4
591.9
437.5
1 54.4
1 0,733.1
4,709.2
4,709.2
4,709.2
4,691.8
17.4
5,777.5
5,777.5
5,759.6
17.9
-1 ,068.3
-40.0
-40.0
239.2
255
Lithuania 946
Summary Table Central Govt. Extrabudg. Accts
1 Total Revenue and Grants (A. I) .... . 2 Total Revenue (A. II) ..... . . . . . . . . . . . . . . . . . . . . . 3 Current Revenue (A.III) .................... . 3.1 Tax (A.IV) ........................................... .. 3.2 Nontax (A.V) ..... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Capital Revenue (A. VI) .................... .
Adjustment to Total Revenue ........ . 6 Total Exp.& Lend-Repay( C. I) ......... . 7 Total Expenditure (C.II) .................... . 8 Current Expenditure (C.III) .............. . 9 Capital Expenditure (C.IV) .... . . . . . . . . . .. . 10 Lending Minus Repayments (C.V) . 1 1 Overall Deficit/Surplus ( 1 -6) .. ......... . 1 2 Financing (D. I o r E . I) . . . . . . . . . . . . . . . . . . . . . . . . . 1 3 Abroad (D. I I I or E . I l l ) ........................ . 1 4 Domestic (D. I I or E. I I ) ....................... .
1 5
Memorandum Item: Govt. Debt End Period (F.I) ............ .
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants(I I+VII) ... .
II Total Revenue ( I l l+ VI) .................... .
Ill Current Revenue ( IV+ V) ................ .
IV Tax Revenue ..................................... .. 1 Tax on lnc.,Profits, Cap.Gains ........ . 1.1 Individual .............................................. . 1.2 Corporate ............................................. .
2 Social Security Contributions .......... . 2.1 Employees .... . . . . . . . . . . . . . .......................... . 2.2 Employers ................... . . . . . . . . . . . . . . . . . . . . . . . .. 2.3 Self-Employed or Nonemployed .... . 2.4 Oth.Unalloc.Soc.Sec.Contrib . . ........ .
3
4
4.1
Taxes on Payroll or Work Force .... .
Taxes on Property ............ . . . . . ............ . Recur. Taxes on lmmov. Prop . ...... .
5 Dom. Taxes on Goods & Serv . . ..... . 5.1 Gen. Sales, Turnover or V.A.T ....... . 5.2 Excises ................................................. .
6 Taxes-Internal'! Trade, Transac ..... . 6.1 Import Duties .. . . . . . . . . . . .. ...................... . . .
6.2 Export Duties ...................................... .
7
v 8
9
10
1 2
V I 1 3
1 5
Other Taxes ... . . . . . . . . . . . . . . ............... . . . . . . . . .
Nontax Revenue .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Entrepren. & Property Income ....... . Adm.Fees,Chges,Nonind.Sales ...... . Fines and Forfeits ........................... . . . Other Nontax Revenue .................... .
Capital Revenue .. . . . . .......................... .
Sales of Fixed Capital Assets ........ . Sales of Land & lntang. Assets ..... .
1991
1.5 1.5 .6 .6
.9
.8
.8
.7
.7
1 33.8
133.3
132.3
121.5 26.9
8.0 18.9
36.5
4.5 4.5
52.6 2.6
49.8
.9
10.9
3.9 .7
6.3
Adjustment to Total Revenue ......... .9
VII 17
Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . .
From Abroad .............................. ......... . 17.1 Current ............. .... . . . ............................. . 18 From Other Levels of Nat. Govt . . .. . 1 8.1 Current .. . . . . . . . . . . . . . . . . . . . . . . ......................... .
256
.5
.5
.5
1993
92.1 92.1 2.0
2.0 90.1
105.9 9.7 9.7
96.2 -13.8 -29.5
-29.5
2,693.6
2,688.1
2,598.0
2,337.0 706.2 216.1 490.1
715.7 26.3
661.4 1 .0
27.0
811 . 1 589.4 212.3
100.0 85.9 14.1
4.0
261.0 164.0 12.7 28.8 55.5
90.1 90.1
5.5 5.4 5.4
.1
.1
1 994
49.6 49.6
9.3
9.3 40.3
1 1 4.7 67.0 66.5
.5 47.7
-05.1 -12.6
-12.6
4,034.1
4,031.9
3,990.3
3,822.2 903.7 562.9 340.8
1 ,341.2 49.8
1 , 155.0 3.0
133.4
1 ,284.5 977.1 289.2
282.5 268.1
14.4
10.3
168.1 1 27.0 23.1 6.5
1 1 .5
41.6 41.6
2.2
2.2 2.2
1995 1996 1997 1998 1999 2000 2001
Millions of Litai/ Year Ending December 31
38.8 38.8 17.0
17.0 21.8
167.6 59.3 57.3 2.0
108.3 -128.8
30.2
30.2
5,661.1
5,661.1
5,639.2
5,431.5 707.9 430.3 277.6
1 ,706.0 60.4
1 ,630.5 15.1
2,804.5 2,171.4
614.2
187.4 187.0
.4
25.7
207.7 79.5 98.4 19.3 10.5
21.9 21.8
.1
332.0 332.0 316.7 285.6
31.1 1 5.3
351.0 320.6 298.4 22.2 30.4
-19.0 -1 1 .5
-1 1.5
7,157.3
7,128.8
7,1 1 1 .9
6,849.1 942.2 571.8 370.4
2,230.5 80.3
2,129.1 21.1
3,430.0 2,550.1
836.0
214.5 214.5
31.9
262.8 71.2
143.1 21.5 27.0
16.9 16.7
.2
28.5
28.5 28.5
606.6 606.6 530.0 499.2
30.8 76.6
t594.0 t583.7 t425.8 t157.9
10.3 t1 2.6
t-133.1 t
t-133.1
t-
t10,198.6
t10,198.3
t10,1 14.6
9,748.6 1 ,728.7 1 ,249.3
479.4
2,671.2 107.1
2,534.1 30.0
5,056.5 3,648.8 1 ,339.3
270.8 270.8
21.4
t366.0 130.8
t1 76.9 16.7 41.6
83.7 83.4
.3
.3
.3
.3
669.3 669.3 660.1 600.9
59.2 9.2
-021.9 1 ,339.7
690.1 849.6
-1,961.6 1,291.2 -959.2
-959.2
1 1 ,474.9
1 1 ,474.9
1 1 ,457.8
10,915.5 1 ,599.8 1,01 9.8
580.0
3,457.4 1 28.6
3,297.2 31.6
5,592.7 3,922.9 1 ,605.5
245.4 245.4
20.2
542.3 315.6 1 63.8 26.4 36.5
1 7.1 16.5
.6
719.5 719.5 708.7 622.8
85.9 10.8
1,841.3 2,488.0
636.8 1 ,851.2 -046.7
-1,121.8 774.6
774.6
1 1 ,051.0
1 1 ,051.0
1 1 ,037.6
10,452.0 1 ,398.8 1 ,038.0
360.8
3,405.5 127.7
3,239.1 38.7
5,433.5 3,741.9 1 ,843.4
192.6 192.4
.2
21.6
585.6 331.3 207.9
16.4 30.0
13.4 13.2
.2
785.1 785.1 750.1 552.2 197.9 35.0
871.0 1 ,654.1
957.7 696.4
-783.1 -85.9
-523.7
-523.7
1 1 ,135.3
1 1 ,135.3
1 1 ,092.6
10,316.8 1 ,334.7 1 ,023.0
31 1 .7
3,597.7 347.8
3,214.1 35.8
5,239.5 3,698.2 1 ,459.8
142.9 142.9
2.0
775.8 392.8 188.2 34.3
160.5
42.7 24.5 18.2
791.5 791.5 763.3 704.4 58.9 28.2
327.4 806.7 466.3 340.4
-479.3 464.1
-380.1 41.5
-421 .6
41 .5
t1 1 ,999.1
1 1 ,759.2
1 1 ,730.0
10,697.4 1 ,273.0 1 ,013.8
259.2
3,678.0 370.3
3,263.4 44.3
12.1
5,596.9 3,831.4 1 ,643.0
133.8 133.8
3.6
1 ,032.6 431.3 537.7
31.0 32.6
29.2 28.9
.3
t239.9
Government Finance Statistics Yearbook 2002
19 Fm.Supranat.Auth.to Mbr.Cts . . ....... . 19.1 Current .......................................... .. . . . . .. 19.2 Capital .......................... . . . ... .................. .
1
2
3
4
5
6
7
8
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( = C.I I) ........... . . . . . . General Public Services ................... . Defense ...... . ....................................... . . Public Order & Safety ....................... . Education ............................................. . Health ........... ........................................ . Social Security & Welfare ................ . Housing & Commun. Amenities ..... . Recr.,Cultr.,Relig.Affrs . . .................... .
9-13 Econ. Affairs & Services ...... ............ . 9 Fuel & Energy .................................... . 10 Agric.,Forestry,Fishing,Hunt. ........... . 1 1 Mining, Manufc.& Construct... ......... . 12 Transportation & Communication .. . 13 Oth. Econ. Affairs & Serv . . .............. . 14 Other Expenditures .. . . . . . . . . . . . . . . . . . . . . . . . . . .
II
of which: Interest Payments ....... .
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay(I I + V) ......... .
Total Expenditure (II I + IV) ............... .
Ill Current Expenditure .................. ... .. . . . . Expenditure on Goods & Serv . ...... .
1.1 Wages and Salaries .......................... . 1.3 Other Purch.of Goods & Serv . .... . . . . 2 Interest Payments ............................. . 3 Subsidies & Oth. Curr. Trans! . . ...... . 3.1 Subsidies ............................................. . 3.2 Trans!. to Oth.Lev.Nat.Govt ............ . 3.3-4 Trans!. to Nonpft.lnst.& Housh I d . .. . 3.5 Transfers Abroad ........................... .... .
IV Capital Expenditure .... . . . . . . . . . . . . . . . . . . . . . . . . 4 Acquis. of Fixed Cap. Assets ..... . . . . . 5 Purchases of Stocks ...... . . . . .. . . . .......... . 6 Purch. of Land & lntang. Assets .. . . . 7 Capital Transfers ......... .... .. .. .............. . 7.1 Domestic .............................................. . 7.1.1 To Other Levels of Nat. Govt ..... . . . . .
Adjustment to Total Expenditure ... .
V Lending minus Repayments ........... . 8 Domestic ................. . ... .. . ... . .................. . 8.1 To Other Levels of Nat. Govt .. . . . . . . . . 8.2 To Nonfin. Pub. Ent. ......................... . 8.3 To Financial Ins!. & Other ............... .
II
2
3
4
Ill 6
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing (11 + 11 1 ) ............ . . . . . . . . ........... .
Domestic Financing .............. . . . . . . . . . .. .. From Other General Govt . .............. . From Monetary Authorities ... . . . . . . . . . . . . From Deposit Money Banks ........... . Other Domestic Financing .............. .
Financing Abroad .... . . . . . . .................... . From Internal'! Develop. Instil. . . .. . . . .
1991
120.0
1 28.0
1 20.0
95.8
14.9
7.5
7.5
80.9
22.8
24.3
20.9
3.4
-.1
8.0
8.0
-5.7
2002 Government Finance Statistics Yearbook
1993
2,475.3
102.9
85.4
190.9
177.4
1 23.4
916.2
.2
59.5
449.7
144.3
159.0
47.3
36.0
63.1
369.7
.4
3,387.8
2,475.3
2,212.4
805.0
272.3
532.7
.4
1 ,407.0
60.5
319.0
987.5
40.0
263.1
193.9
69.2
-.2
912.5
912.5
1 .2
60.0
851.3
694.2
71.4
1 2 1 .8
-50.4
622.8
1994
4,292.1
234.3
79.3
344.5
298.8
279.2
1 ,530.5
.6
99.3
799.6
230.9
244.4
18.8
212.5
93.0
626.0
18.4
4,831 .1
4,292.1
3,943.6
1 ,689.9
609.9
1 ,080.0
1 8.4
2,235.3
166.8
538.2
1 ,529.5
.8
348.8
333.1
15.7
-.3
539.0
539.0
15.4
-35.4
559.0
797.0
518.2
278.8
1995 1996 1997 1 998
Millions of Litail Year Ending December 3 1
6,079.1
332.8
1 1 5.3
585.0
395.9
402.3
2,1 1 5.3
1 .0
1 40.2
1 ,065.9
205.1
526.0
27.6
286.7
20.5
925.4
1 00.3
6,812.6
6,079.1
5,487.0
2,526.1
964.3
1,561.8
100.3
2,860.6
1 59.2
678.0
2,023.4
592.1
558.6
33.5
733.5
733.5
-7.0
.8
739.7
1 , 1 5 1 .5
417.9
733.6
7,894.1
404.9
160.0
705.4
516.4
545.8
2,926.4
.4
180.2
1 ,320.4
234.4
619.8
30.1
397.9
38.2
1 , 1 34.2
292.8
8,302.4
7,894.1
7,280.0
3,358.0
1,316.3
2,04 1 .7
292.8
3,629.2
252.6
646.6
2,726.2
3.8
614.1
590.7
1 1 .2
12.1
.1
.1
408.3
408.3
1 06.3
-1 2.8
314.8
1 , 145.1
138.7
1 ,006.4
t1 0,515.0
525.7
299.4
902.6
697.0
t1 ,423.0
3,371.8
.5
241.3
1 ,668.9
166.2
680.8
88.7
681.6
51.6
1 ,384.8
329.8
t1 0,934.4
t10,51 5.0
t9,594.5
t4,904.1
t2,094.0
t2,810.1
329.8
t4,360.6
220.7
t852.6
3,286.0
1 .3
t920.5
t871 .5
9.0
40.0
419.4
41 9.4
-47.0
44.6
421.8
t735.8
t451.6
t15.2
t70.6
t685.4
t-3 1 9.6
t284.2
t153.3
1 3,037.6
598.6
403.6
1 ,026.2
788.7
2,016.2
4,205.1
.1
292.4
1 ,588.8
3 1 .3
642.6
79.9
768.0
67.0
2,1 1 7.9
484.0
1 1 ,658.5
1 3,037.6
1 1 ,693.8
6,356.1
1 ,967.1
4,389.0
484.0
4,853.7
1 45.8
781.8
3,924.4
1 .7
1 ,343.8
1 ,020.9
3.1
45.0
274.8
274.8
-1,379.1
-1,379.1
-83.4
-2, 1 1 3.3
797.6
1 83.6
-574.1
-81.5
-306.6
-206.0
757.7
1 89.0
1 999
1 3,260.8
530.9
440.4
871.6
749.3
1 ,945.0
4,519.8
5.0
272.4
1 ,540.3
5.3
561.1
62.9
833.5
77.5
2,386.1
626.7
1 4,057.6
13,260.8
1 1 ,120.9
5,910.0
2,013.5
3,896.5
626.7
4,584.2
1 2 1 .8
128.4
4,330.9
3.1
2,1 39.9
885.3
.6
32.6
1 ,221.4
1 ,221.4
796.8
796.8
84.8
-378.1
1 ,090.1
3,006.6
1 29.1
-82.2
331.8
-120.5
2,877.5
1 1 3.4
Lithuania 946
2000
1 2,447.3
519.2
589.3
829.7
724.0
1 ,956.6
4,574.6
.1
232.7
1 ,577.6
4.8
731.6
60.6
720.6
60.0
1 ,443.5
771.0
1 1 ,720.0
1 2,447.3
1 1 ,533.6
5,695.5
2,018.1
3,677.4
771.0
5,067.1
312.1
331.9
4,423.1
913.7
851.9
1 .4
27.9
32.5
32.5
-727.3
-727.3
-5.2
-752.6
30.5
584.7
-334.2
-30.9
-319.2
15.9
918.9
-58.0
2001
t239.9
t57.6
t182.3
12,616.8
599.6
755.4
833.0
925.5
2,028.9
4,480.1
233.4
1 ,527.2
1 5.4
587.7
69.4
680.6
1 74.1
1 ,233.7
741 .7
12,170.9
12,616.8
1 1 ,499.5
5,835.5
1 ,988.0
3,847.5
741 .7
4,922.3
55.0
302.9
4,544.0
20.4
1 , 1 17.3
1 ,038.8
8.2
3.1
67.2
67.2
27.5
-445.9
-445.9
130.3
-489.1
-87.1
1 7 1 .8
-307.2
-209.8
-202.8
105.4
479.0
141 .9
257
Lithuania 946
7
8
9
II
2
3
4
6
Ill 7
8
9 10
1 2
I I Ill
From Foreign Governments ............ . Other Borrowing Abroad . . . . . . . . .......... . Changes in Cash, Deposits, etc . .. ..
Table E. Financing by Type of Debt Instrument Consolidated Central Government
Financing ............................................. .
Domestic Financing .......................... .
Long-term Bonds .... . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Short-term Bonds & Bills ........ . . . . . . . . .. Long-term Loans n.e.c . . . . . . . . . . . . .. . . . . . .. .
Short-term Loans & Adv. n.e.c . . .. . .. Changes in Cash, Deposits, etc . .. ..
Financing Abroad .............................. . Long-term Bonds .............. . . . . . . . . . ....... .. Short-term Bonds & Bills ................ .. Long-term Loans n.e.c . .................... . Short-term Loans & Adv. n.e.c . . . . . .. Changes in Cash, Deposits, etc . .. ..
Table F. Outstanding Debt Consolidated Central Government
(at End of Fiscal Year)
Total Debt ( 1 1+ 1 1 1 ) ............................ ..
Domestic Debt ......... . . . . . . . . . . . . . . . . . . . . . . . . . ..
Foreign Debt . . . . . . . . . . . . . . .................. . . . . . . ..
Table L. Local Governments
A. Revenue and Grants Total Revenue & Grants(II +VII) . . ..
II Total Revenue (Il l +VI) .................. .. Ill Current Revenue (IV+ V) .... . . . . . . . . . . . . .
IV Tax Revenue ( 1 -7) . . . . . ................ .. . . . .. . Tax on lnc.,Profits, Cap.Gains ... . . . . . .
1.1 Individual .............................................. .
4 Taxes on Property ............................ ..
5 Dom. Taxes on Goods & Serv . . . . . . ..
3,6,7 Other Taxes ........................................ . V Nontax Revenue (8-12) .................. .. 8 Entrepren. & Property Income .. . . . . .. 9,10 Fees, Sales, Fines ............................ . 1 2 Other Nontax Revenue .................... . VI Capital Revenue .... . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
VII Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . .
18 From Other Levels of Nat. Gov1 . . .. .
2
3
4
5 6
7
8
9
10 1 1
1 2
1 3
1 4
2 5 8
B . Expenditure b y Function Total Expenditure ( = C.I I) . . . . . . . . ....... . . General Public Services .................. .. Defense .................. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Public Order and Safety .................. .. Education ..................... . . . . . . . . . . . . . . . . . . . . . . . . . Health .. . . . . . . .......................................... . Social Security & Welfare ................ .
Housing & Commun. Amenities .... ..
Recr.,Cultr.,Relig.Affrs . . . . . . . . . . . . . . . . . . . . . . . Fuel and Energy ..... . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Agricult.,Forestry,Fish.,Hunt. .......... .. Mining, Manufc., & Construct. . . . . . . . . . Transportation & Communication .. .
Oth. Econ. Affairs & Serv . ... . . . . . . . . . . . ..
Other Expenditures ........... . . ...... . . . . . . . . .
1991
-5.7
46.1 23.3 23.3 20.4 19.0 1 1 .9
1 .4 2.9
1 .7 1 .2
22.8 22.8
42.5
1993
694.2
71.4
143.5
-72.1
622.8
502.8 120.0
1 , 1 22.5 803.5 803.5 757.0 549.2 398.6
27.4 180.4
46.5 .2
34.8 1 1 .5
319.0 319.0
1 ,096.8 29.2
22.4 333.8 239.3
70.8 203.9 36.9
41.4 .2
7.8 3.4
107.7
1994
797.0
518.2
238.5 210.0
35.0 34.7
278.8
398.8 -120.0
1 ,883.6 1 ,345.4 1 ,341.3 1 , 19 1 .2
840.2 626.5
38.2 312.8
150.1
134.3 15.8 4.1
538.2 538.2
1 ,908.4 53.6
50.1 608.1 407.1 1 53.5 318.5 60.9
93.3 .4
1 .2 161 .7
1995 1996 1997 1998 1999 2000 2001
Millions of Litai/ Year Ending December 3 1
1 , 151 .5
417.9
394.0 123.1
.6 -99.8
733.6 240.0
515.5
-21.9
2,495.3 1,817.3 1,813.4 1 ,692.5 1,535.7 1 ,259.4
1 56.8
120.9
106.1 14.8 3.9
678.0 678.0
2,461.8 70.7
16.9 896.0 570.3 221.1 409.7
85.1
. 1
.4 28.1
. 1 163.3
1 ,145.1
138.7 201.0 228.8 50.9
-337.1 -4.9
1 ,006.4 200.0 200.0 641 .3
-34.9
t2,693.5 t2,046.9 t2,046.8 t1 ,908.6 +1,731.2 t1,514.8
t177.4
t1 38.2 t.8
t123.3 t14.1
t.1 t646.6 t646.6
t2,834.1 t86.6
t15.5 t1 , 1 17.1
t645.0 t274.5 t352.5 t99.5 t61.7
t.1 t
t69.7 t.6
t 1 1 1 .3
t40.5 t1 72.5 t-82.1
t735.8
t451.6 t347.6 t692.9
t-126.4 t40.0
t-502.5
t284.2 t360.0
t-180.6 t186.9
tt-82.1
t5,877.9
t2,861.7 t3,016.2
t2,875.6 +2,023.0 +2,022.7
1 ,888.9 1 ,672.1 1 ,530.6
216.8
t1 33.8 .6
t1 1 5.3 17.9
.3 t852.6 t852.6
t2,820.9 1 1 8.9
24.1 1 ,404.9 t154.5 317.5 394.9 123.8 58.0
1 .7 79.7
.2 142.7
1 94.7 345.3
28.7
183.6
-574.1 340.0
6.6 3.6
-252.6 -871.8
757.7
1 68.4 560.6
28.7
6,692.5
3,208.6 3,483.9
3,583.3 2,801.5 2,801.2 2,657.0 2,422.0 2,421.7
235.0
144.2 2.5
1 1 6.5 25.2
.3 781.8 781.8
3,473.7 166.1
28.3 1 ,827.6
44.1 423.5 482.6 187.9 97.2
.1 . 1
94.0 .9
121 .3
1 06.7 2,657.4
3,006.6
129.1 77.8
-507.0 -64.0
-1 15.1 737.4
2,877.5 2,1 99.1
-75.0 736.0
1 7.4
9,383.4
2,872.2 6,5 1 1 .2
3,101.5 2,973.1 2,971.0 2,823.0 2,576.4 2,576.4
246.6
148.0 12.0
126.9 9.1 2.1
128.4 128.4
3,331.3 1 58.7
26.4 1 ,903.9
1 7.9 445.1 273.7 164.8 84.7
.1
93.2 1 .3
161 .5
-32.0 1 ,008.9
584.7
-334.2 470.6
-1 1 1 .4 12.3
-146.9 -558.8
918.9 1 ,280.2
-45.2 -256.9
-59.2
10,505.9
3,493.9 7,012.0
3,236.9 2,905.0 2,886.7 2,762.8 2,504.3 2,504.3
258.5
123.9 5.4
1 1 2.4 6.1
18.3 331.9 331.9
3,258.1 1 55.2
25.9 1 ,920.5
13.3 478.3 231.9 149.2 80.6
74.3 1 . 1
127.8
-194.7 531.8
171 .8
-307.2 748.5
-539.6 -88.1 -7.5
-420.5
479.0 682.3 -16.5
-186.8
1 1 ,013.8
3,557.0 7,456.8
3,215.5 2,885.1 2,874.9 2,803.5 2,5 1 1 .6 2,51 1 .6
284.4 7.5
71.4 5.8
59.9 5.7
10.2 330.4 330.4
3,382.1 162.7
2.3 27.3
1 ,991.8 12.8
510.1 263.7 147.7 82.0
.5
77.5 3.4
100.3
Government Finance Statistics Yearbook 2002
1991
C. Expenditure and Lending minus Repayments by Economic Type
I Tot.Exp.& Lend-Repay.(ll + V) ......... II Total Expenditure (II I + IV) ................ Ill Current Expenditure ( 1 -3) ................. 1 Expenditure on Goods & Serv . . ...... 1.1-2 Wages & Sal.& Emplr.Contrib . . . . . . . . . 1.3 Other Purch.of Goods & Serv . . ....... 2 Interest Payments .............................. 3 Subsidies & Other Curr. Trans! . . ..... 3.2 Trans!. to Oth.Lev.Nat.Govt ............. IV Capital Expenditure (4-7) ................. 4,5,6 Stocks, Land, Fixed Cap. Assets ... 7 Capital Transfers ................................
Adjustment to Total Expenditure .... v Lending minus Repayments . . . . . . . . . . . .
5.1 1 DEFICIT/SURPLUS (A.I-C.I) ...........
D. Financing by Type of Debt Holder Financing ( 1 1 + 11 1) . . . . . . ..................... . . ...
II Domestic Financing ( 1 -4) . . . . . .. .. . . . . . . . . From Other General Govt . ...............
2,3 From Mon.Auth. & Dep.Mon.Bks . . . . 4,5 Other Domestic Financing ............... Ill Financing Abroad ...............................
E. Financing by Type of Debt Instrument
I Financing ( = D.l) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . II Domestic Financing ( = D. I I ) ............. 3,4,5 Other Domestic Liabilities ... . . . . . . . . . . . . . 6 Changes in Cash,Deposits, etc ... . . . . Ill Financing Abroad ( = D.I I I ) ...............
F. Outstanding Debt (at End of Fiscal Year)
I Total Debt (1 1 + 1 1 1 ) .............................. II Domestic Debt ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ill Foreign Debt . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . ......
2002 Government Finance Statistics Yearbook
42.9
42.5
29.2
22.1
16.2
5.9
7.1
.5
13.1
12.0
1 . 1
.2
.4
3.2
-3.2
-3.2
1 993 1994
1 ,097.9 1 ,908.5
1 ,096.8 1 ,908.4
919.9 1 ,571.7
757.5 1 ,333.6
350.0 723.7
407.5 609.9
162.4 238.1
.1 2.2
1 76.9 336.7
1 76.9 336.7
1 . 1 . 1
24.6 -24.9
-24.6 24.9
-24.6 24.9
1 .2 15.4
-25.8 6.5
3.0
-24.6 24.9
-24.6 24.9
1 .2 18.4
-25.8 6.5
Lithuania 946
1 995 1996 1997 1998 1999 2000 2001
Millions of Litai/ Year Ending December 3 1
2,460.2 t2,836.0 t2,820.1 3,474.8 3,33 1 .0 3,258.1 3,381.6
2,461.8 t2,834.1 t2,820.9 3,473.7 3,331.3 3,258.1 3,382.1
2,096.7 t2,569.1 t2,553.8 3,082.0 3,133.0 3,1 36.5 3,255.6
1 ,797.1 +2,152.2 t2,095.1 2,512.0 2,556.8 2,538.2 2,593.5
1 ,034.0 t1 ,323.4 t1 ,365.1 1 ,738.8 1 ,969.5 2,004.7 2,060.0
763.1 +828.8 t730.0 773.2 587.3 533.5 533.5
t3.5 22.3 14.7 16.6 25.0 28.0
299.6 +413.4 +436.4 555.3 559.6 573.3 634.1
t28.5 t.3
365.1 t265.0 +267.1 391.7 198.3 121 .6 126.5
365.1 t265.0 t267.1 391.7 198.3 121 .6 126.5
-1.6 t1.9 -.8 1 . 1 -.3 -.5
35.1 t-142.5 t55.5 108.5 -229.5 -21 .2 -166.1
-35.1 t142.5 t-55.5 -108.5 229.5 21.2 166.1
-35.1 t1 42.5 t-55.5 -163.0 240.0 8.7 191 .5
-7.0 +1 06.3 t-47.0 �3.4 84.8 -5.2 130.3
-30.3 +28.1 t-.4 -99.6 155.2 13.9 61.2
2.2 t8.1 t�.1
54.5 -10.5 1 2.5 -25.4
-35.1 t1 42.5 t-55.5 -108.5 229.5 21.2 166.1
-35.1 +1 42.5 t-55.5 -163.0 240.0 8.7 191 .5
-4.8 t 1 1 4.4 t-15.5 -89.3 141 .0 19.1 182.8
-30.3 +28.1 t-40.0 -73.7 99.0 -10.4 8.7
54.5 -10.5 12.5 -25.4
t1 29.2 t1 79.4 195.6 321.3 346.0 506.2
t129.2 t1 79.4 129.1 265.3 259.8 463.2
66.5 56.0 86.2 43.0
259
Luxembourg 1 37
1988 1989 1 990 1991 1992 1993 1994 1 995 1996 1997
Millions of Francs/ Year Ending December 31
Summary Table Consolidated Central Government
Total Revenue and Grants (A. I) . . . . . 121 , 1 16 137,141 1 50,808 166,136 185,049 203,127 218,426 220,108 239,589 268,733 2 Total Revenue (All) .......................... 1 20,852 135,738 149,854 165,523 184,524 202,183 21 7,830 219,311 239,082 261 ,696 3 Current Revenue (Ali i ) .... .. . . . . .... .... ... 124,508 139,353 151 ,562 1 64,783 1 84, 1 15 201,359 222,165 231,213 248,509 267,494 3.1 Tax (A.IV) . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1 1 ,622 123,250 134,594 143,037 1 59,848 184,888 204,612 212,589 230,829 246,079 3.2 Nontax (A.V) .. . . . . . . . . . . . . . . . . . . . . . . . . . . ............ 12,886 16,103 16,968 21 ,746 24,267 16,471 1 7,553 18,624 17,680 21,415 4 Capital Revenue (A. VI) ..................... 204 245 1 ,550 721 409 824 247 376 532 490
Adjustment to Total Revenue ......... -3,860 -3,860 -3,258 1 9 -4,582 -12,278 -9,959 �.288 5 Grants (A. VII) ...................................... 264 1 ,403 954 61 3 525 944 596 797 507 7,037 5.1 Curr.(A17.1 +A1 8.1 + A 1 9. 1 ) . . . . . . . . . . . 1 1 4 1 ,303 787 491 474 814 359 532 488 782 5.2 Cap.(A1 7 .2+A1 8.2 +A19.2) . . . . . . . . . . . . 150 100 167 122 51 130 237 265 1 9 6,255
6 Total Exp.& Lend-Repay(C.I) ... . . . . . . . 1 1 6,154 1 22,734 142,144 161 ,922 178,910 193,410 206,356 212,170 223,351 235,284 7 Total Expenditure (C.II) . . . . . . . .............. 1 1 5,421 1 1 9,200 139,122 153,408 1 77,525 192,807 205,656 21 1 ,557 222,710 240,847 8 Current Expenditure (C. I l l ) ............... 103,432 109,650 122,865 135,092 1 56,053 170,317 186,579 192,709 203,098 218,394 9 Capital Expenditure (C.IV) ... . . . . ......... 14,412 13,138 1 5,849 18,158 21 ,472 22,490 21 ,968 23,429 23,820 24,105
Adjustment to Total Expenditure .... -2,423 -3,588 408 158 -2,891 -4,581 -4,207 -1 ,652 10 Lending minus Repay (C.V) . . . . . . . . . . . . . 733 3,534 3,022 8,514 1 ,385 603 700 613 641 -5,563
Adjustment to Deficit/Surplus ......... 2,648 -5,198 8,249 -41,403 -9,414 3,872 9,608 -20,840
1 1 Overall Deficit/Surplus ...................... 7,61 0 9,209 16,913 -37, 189 2,656 1 1 ,810 25,846 12,609
1 2 Financing (D.I o r E.l) ( = -1 1 ) .... . ...... -7,610 -9,209 -16,913 37,189 -2,656 -1 1 ,810 -25,846 -12,609 1 3 Abroad (D.III o r E. l l l ) . . ....................... -968 -534 -770 -329 -356 -34 -248 -154 1 4 Domestic (D. I I o r E.l l) ..... .. . . .... ......... .. �.642 �.675 -16,143 37,518 -2,300 -1 1 ,776 -25,598 -12,455
Memorandum Item:
1 5 Govt. Debt End Period (F.I) ............. 15,437 13,725 10,762 9,243 13,083 15,985 30,927
Summary Table Budgetary Central Government
1 Total Revenue and Grants (A. I) . . . . . 86,251 96,786 101 ,509 1 1 2,857 124,065 135,094 149,897 147,066 159,396 184,414 2 Total Revenue (All) . . . . . . . . . . . . .............. 86,018 95,462 1 00,986 1 12,430 123,591 134,596 149,547 146,586 159,093 183,762 3 Current Revenue (A. I l l ) ..................... 89,777 99,175 1 04,098 1 12,267 123,187 134,432 153,910 158,501 168,676 189,777 3.1 Tax (A.IV) . . . . . . . . . ........................... . . . ...... 81 ,593 89,379 95,228 99,324 107,821 127,620 145,331 149,253 161,018 1 76,070 3.2 Non tax (A. V) .......................... .............. 8,184 9,796 8,870 12,943 15,366 6,812 8,579 9,248 7,658 13,706 4 Capital Revenue (A. VI) ..................... 101 147 146 144 404 164 219 363 376 274
Adjustment to Total Revenue .. . . . . . . . -3,860 -3,860 -3,258 1 9 -4,582 -12,278 -9,959 �.288 5 Grants (A. VII) ............................ .......... 233 1 ,324 523 427 474 498 350 480 303 652 5.1 Curr.(A1 7 . 1 +A1 8. 1 +A19. 1 ) ........... 83 1 ,265 356 399 474 479 314 461 284 634 5.2 Cap.(A1 7 .2 +A1 8.2 +A1 9.2) ............ 150 59 167 28 19 36 1 9 1 9 1 8 6 Total Exp.& Lend-Repay(C.I) .... . . . . . . 49,049 50,970 60,343 74,092 78,762 78,61 1 83,555 78,334 77,342 88,042 7 Total Expenditure (C.II) . . . . . . . . . . . ...... . . . . 48,364 47,498 57,412 65,995 77,539 78,284 83,056 77,924 76,926 87,522 8 Current Expenditure (C. I I I ) .............. . 43,279 43,443 49,869 55,491 65,758 67,444 74,707 70,581 69,056 77,376 9 Capital Expenditure (C. IV) ................ 7,508 7,643 7,135 10,346 1 1 ,781 10,840 1 1 ,240 1 1 ,924 12,078 1 1 ,799
Adjustment to Total Expenditure . . . . -2,423 -3,588 408 158 -2,891 -4,581 -4,207 -1 ,652 10 Lending minus Repay (C.V) ............. 685 3,472 2,931 8,097 1 ,223 327 499 410 415 520
Adjustment to Deficit/Surplus . . . . . . . . . 2,648 -5,198 8,249 -41 ,460 -9,414 3,872 9,608 -20,840 1 1 Overall Deficit/Surplus ...................... 39,850 40,618 49,415 -2,695 56,928 72,604 91 ,662 75,531 1 2 Financing (D.I o r E . I ) ......................... -3,067 �.348 �,708 40,096 6,223 -5,271 -1 6,884 12,231 1 3 Abroad (D.II I o r E . I l l ) ......................... -968 -534 -770 -329 -356 -34 -248 -154 1 4 Domestic (D.II o r E.l l) .......... . . . . .. ..... . .. -2,099 -7,814 -5,938 40,425 6,579 -5,237 -16,636 12,385
Memorandum Item:
15 Govt. Debt End Period (F.I) ............. 15,437 13,725 10,762 9,243 13,083 15,985 30,927
Summary Table Central Govt - Soc. Security Funds
1 Total Revenue and Grants (A. I) . . . . . 34,474 39,289 43,977 48,258 57,068 62,447 64,182 66,674 68,573 70,516 2 Total Revenue (A. I I ) . . . . . . . . . . . ............... 34,474 39,289 43,977 48,258 57,068 62,447 64,182 66,674 68,573 70,516 3 Current Revenue (A.III) . ... ......... . . . . . . . . 34,474 39,289 43,977 48,258 57,068 62,447 64,182 66,674 68,573 70,516 3.1 Tax (A.IV) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... . . . . . . . . . . . . 30,029 33,871 36,904 40,959 49,154 54,013 56,378 58,991 61 ,626 64,860 3.2 Non tax (A.V) . . . . . . . . . . . . ............................ 4,445 5,418 7,073 7,299 7,914 8,434 7,804 7,683 6,947 5,656 6 Total Exp.& Lend-Repay(C.I) .......... 48,702 54,339 59,775 67,661 76,188 86,709 93,784 100,385 106,512 1 12,568 7 Total Expenditure (C. I I ) ..................... 48,702 54,339 59,775 67,661 76,188 86,709 93,784 100,385 106,512 1 12,568 8 Current Expenditure (C. I l l ) ............... 48,365 53,929 59,375 67,251 75,765 86,305 93,374 99,980 106,104 1 1 2,160 9 Capital Expenditure (C.IV) . .... . . ......... 337 410 400 410 423 404 410 405 408 408 1 1 Overall Deficit/Surplus ( 1 -6) . . . ... . .. . . . -1 4,228 -1 5,050 -15,798 -19,403 -29,602 -33,71 1 -37,939 -42,052 12 Financing (D . I or E . l ) . ... ... . .. . . . . . . .. ... . .. . -5,337 �.538 �.836 1 ,766 -7,372 -7,963 -5,546 -5,997 1 4 Domestic (D. I I o r E . I I ) .. . . . . . . . . . . . . . . . . . . . . . . -5,337 �.538 �.836 1 ,766 -7,372 -7,963 -5,546 -5,997
260 Government Finance Statistics Yearbook 2002
Summary Table Central Govt. Extrabudg. Accts
1 Total Revenue and Grants (A. I) .... . 2 Total Revenue (A. I I) ......................... .
3 Current Revenue (A.III) .................... . 3.1 Tax (A.IV) ............................................ . 3.2 Nontax (A.V) ....................................... . 4 Capital Revenue (A. VI) .................... .
5 Grants (A. VII) ..................................... . 5.1 Curr.(A1 7. 1 +A1 8.1 +A1 9. 1 ) . . . . . . . . . . .
5.2 Cap.(A1 7.2 + A1 8.2 + A1 9.2) ... . . . . . . . . . 6 Total Exp.& Lend-Repay( C. I) ......... .
7 Total Expenditure (C.II) .................... .
8 Current Expenditure (C. I I I ) .............. . 9 Capital Expenditure (C.IV) ............... . 10 Lending minus Repay (C.V) ............ .
Adjustment to Deficit/Surplus ........ .
1 1 Overall Deficit/Surplus ..................... .
1 2 Financing (D. I o r E . I) ........................ .
14 Domestic (D.II or E . l l ) ....................... .
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants( I I +VII) ... .
II Total Revenue (I I I +VI) .................... .
Ill Current Revenue ( IV+ V) ................ .
IV Tax Revenue ...................................... .
Tax on lnc.,Profits, Cap.Gains ........ .
1.1 Individual .............................................. . 1 .2 Corporate ............................................. .
1.3 Other Unalloc. Taxes on Inc . ......... .
2 Social Security Contributions ... . . . . . . . .
2.1 Employees ........................................... .
2.2 Employers .. . . . . ..................................... .
3 Taxes on Payroll & Work Force ... . . .
4 Taxes on Property ............................. . 4.2 Recurrent Taxes on Net Wealth .... .
4.3 Estate, Inheritance & Gift Taxes ... .
4.4 Taxes-Financ.& Cap.Transact. ... . . . . .
5 Dom. Taxes on Goods & Serv . ...... .
5.1 Gen. Sales, Turnover or V.A.T ..... . . .
5.2 Excises ............................................... .. .
6 Taxes-lnternat'l Trade, Transac ..... .
6.1 Import Duties ...................................... .
7 Other Taxes .... . .. ................................. .
V Nontax Revenue ................................ .
8 Entrepren. & Property Income ....... .
9 Adm.Fees,Chges,Nonind.Sales . . . . . . .
10 Fines and Forfeits ............................. . 1 2 Other Nontax Revenue .................... .
VI Capital Revenue .. . . . . . . . . . . . . . .... . . . . . .. . ..... .
1 3 Sales o f Fixed Capital Assets ... . . . . . .
1 5 Sales o f Land & lntang. Assets ..... .
16 Cap.Transf.fr.Nongovt.Sources ...... . Adjustment To Total Revenue ....... .
VII Grants . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . .
17 Fm.Abroad(Exci.Supranat.Auth.) . . . .
17.1 Current ........................... ...................... .
19 Fm.Supranat.Auth.to Mbr.Cts . ........ .
19.1 Current ........................ . . . . . . . . ................. .
19.2 Capital ..... . . .......... .... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1988
391
360
257
257
103
31
31
1 8,403
1 8,355
1 1 ,788
6,567
48
-18,012
794
794
1 21 , 1 1 6
1 20,852
1 24,508
1 1 1 ,622
43,247
28,025
14,056
1 , 166
30,029
1 3,955
16,074
8,547
5,025
293
3,229
29,672
17,014
1 1 ,237
1 27
12,886
9,589
2,179
217
901
204
5
137
62
-3,860
264
264
1 1 4
150
2002 Government Finance Statistics Yearbook
1989
1 ,066
987
889
889
98
79
38
41
1 7,425
17,363
1 2,278
5,085
62
-1 6,359
5,677
5,677
137,141
1 35,738
1 39,353
1 23,250
47,023
29,91 1
1 5,485
1 ,627
33,871
1 5,379
1 8,492
10,389
5,916
332
4,141
31 ,840
1 8,595
1 1 ,815
127
16,103
1 1 ,841
2,281
1 99
1 ,782
245
9
1 73
63
-3,860
1 ,403
1 ,403
1 ,303
100
1 990
5,322
4,891
3,487
2,462
1 ,025
1 ,404
431
431
22,026
21 ,935
13,621
8,314
91
-1 6,704
-3,369
-3,369
1 50,808
1 49,854
151 ,562
1 34,594
50,921
33,241
1 5,433
2,247
36,904
16,841
20,063
10,599
7,014
450
3,135
33,708
20,338
1 1 ,806
2,462
16,968
1 2,970
2,412
204
1 ,382
1 ,550
8
1 ,434
108
-3,258
954
954
787
167
1991 1 992 1993 1994
Millions of Francs/ Year Ending December 3 1
5,021
4,835
4,258
2,754
1 ,504
577
186
92
94
20,169
1 9,752
1 2,350
7,402
417
57
-15,091
-4,673
-4,673
166,136
1 65,523
1 64,783
143,037
50,229
33,845
14,897
1 ,487
40,959
1 8,848
22,1 1 1
10,968
6,636
510
3,822
38,127
22,999
1 3,558
2,754
21 ,746
16,456
3,173
197
1 ,920
721
6
627
88
1 9
613
613
491
122
3,916
3,865
3,860
2,873
987
5
51
51
23,960
23,798
14,530
9,268
162
1 85,049
1 84,524
184, 1 1 5
1 59,848
50,101
35,359
1 3,422
1 ,320
49,154
24,584
24,570
1 2,036
6,988
525
4,523
45,683
26,054
17,996
2,873
24,267
10,916
1 1 ,062
231
2,058
409
8
272
129
525
525
474
51
5,586
5,140
4,480
3,255
1 ,225
660 446
335
1 1 1
28,090
27,814
16,568
1 1 ,246
276
203,127
202,183
201 ,359
1 84,888
61 ,600
39,230
20,820
1 ,550
54,013
27,221
26,792
14,066
9,443
481
4,142
51 ,953
28,817
21 ,343
3,255
16,471
1 1 ,170
3,169
206
1 ,926
824
5
661
158
944
65
65
879
749
130
4,347
4,101
4,073
2,903
1 , 1 70
28
246
45
201
29,017
28,816
1 8,498
10,318
201
-24,670
-1,507
-1 ,507
21 8,426
21 7,830
222,165
204,612
71,617
44,434
24,907
2,276
56,378
29,322
27,056
1 5,234
1 1 ,349
594
3,291
56,545
29,468
25,071
4,837
1 7,553
1 1 ,651
3,419
285
2,1 98
247
4
41
202
-4,582
596
596
359
237
1995
6,368
6,051
6,038
4,345
1 ,693
1 3
3 1 7
7 1
246
33,451
33,248
22,148
1 1 ,100
203
-27,083
1 ,424
1 ,424
220,108
219,311
231,213
21 2,589
74,087
45,801
25,981
2,305
58,991
31 , 1 73
27,818
1 5,098
10,927
621
3,550
57,305
31 ,582
23,516
7,107
1 8,624
1 1 ,308
4,163
334
2,819
376
171
1 98
-1 2,278
797
797
532
265
Luxembourg 137
1996
1 1 ,620
1 1 ,416
1 1 ,261
8,185
3,076
1 56
203
203
39,497
39,272
27,938
1 1 ,334
226
-27,878
-3,416
-3,416
239,589
239,082
248,509
230,829
81,104
49,792
29,170
2,142
61 ,626
32,181
29,446
16,698
12,541
656
3,501
63,215
35,895
24,932
8,185
1 7,680
8,916
4,484
437
3,844
532
7
307
218
-9,959
507
507
488
1 9
1997
1 3,804
7,419
7,202
5, 1 50
2,052
2 1 7
6,385
148
6,238
34,675
40,757
28,858
1 1 ,899
-6,083
-20,871
-1 8,844
-18,844
268,733
261 ,696
267,494
246,079
87,580
50,794
33,948
2,838
64,860
34,679
30,181
1 9,015
1 3,801
874
4,339
67,133
35,000
29,627
7,492
21,415
1 3,938
4,089
410
2,973
490
1 0
246
235
-6,288
7,037
7,037
782
6,255
261
Luxembourg 1 37
1988 1989 1 990
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( = C.I I ) ................. 1 1 5,421 1 1 9,200 1 39,122
1 General Public Services .................... 8,719 10,319 10,926
2 Defense ........ . . . . . . . . ................................ 3,579 2,072 3,085
3 Public Order & Safety .......... .............. 1,740 1 ,796 2,593
4 Education ............................. ................. 10,040 12,102 1 3,857
5 Health . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . 2,549 2,644 3,420
6 Social Security & Welfare ........ . . . . . .... 54,989 61,441 67,946
7 Housing & Commun. Amenities ...... 1 ,845 3,403 5,960
8 Recr.,Cultr.,Relig.Affrs . ...................... 1 ,608 872 1 ,861
9-13 Econ. Affairs & Services ................... 19,915 19,421 22,814
9 Fuel & Energy ..................................... 222 56 101
10 Agric.,Forestry,Fishing,Hunt. ............ 2,747 1 ,940 2,378
1 1 Mining, Manufc. & Construct. . . . . . . . . . . 12 Transportation & Communication ... 13,953 1 3,300 1 3,566
1 3 Oth. Econ. Affairs & Serv . ................ 2,993 4,125 6,769
14 Other Expenditures ............................ 1 0,437 8,866 9,347
of which: Interest Payments ........ 1 ,283 1 , 1 03 812
Adjustment to Total Expenditure .... -3,736 -2,687
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay(I I + V) .......... 1 16,1 54 1 22,734 142,144
II Total Expenditure ( I I I+ IV) ................ 1 1 5,421 1 1 9,200 139,122
Ill Current Expenditure ........................... 103,432 109,650 1 22,865
1 Expenditure on Goods & Serv . ....... 25,876 27,868 33,Q47
1.1 Wages and Salaries .. . . . . . . . . . . ............... 21 , 133 22,638 27,033
1 .3 Other Purch.of Goods & Serv . . ....... 4,743 5,230 6,014
2 I nterest Payments ......... . . . . . . . . . . ........... 1 ,283 1 , 1 03 812
3 Subsidies & Oth. Curr. Trans! . . ....... 76,273 80,679 89,006
3.1 Subsidies .......................... .................... 1 2,582 9,041 10,303
3.2 Transf.to Oth.Lev.Nat.Govt . . ............ 8,281 8,961 9,915
3.3-4 Transf.to Nonpft. lnst.& Houshld . . . . . 51 ,680 59,349 65,460
3.5 Transfers Abroad ................................ 3,730 3,328 3,328
IV Capital Expenditure ........................ .... 1 4,412 13 ,138 1 5,849
4 Acquis. of Fixed Cap. Assets .......... 6,475 7,476 8,312
6 Purch. of Land & lntang. Assets ..... 2,109 684 1 ,935
7 Capital Transfers ........ . . . . . . . . . . . . . ........... 5,828 4,978 5,602
7.1 Domestic ............................................... 5,628 4,844 5,368
7.1 .1 To Other Levels of Nat. Govt .......... 1 , 199 870 820
7.2 Abroad ....... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 200 1 34 234
Adjustment to Total Expenditure .... -2,423 -3,588 408
v Lending minus Repayments .... ....... . 733 3,534 3,022
8 Domestic .. . . . . . . . . . . . . ....... .......................... 694 3,495 3,100
8.1 To Other Levels of Nat. Govt .......... 542 958 89
8.2 To Nonfin. Pub. Ent. .......................... 12 1 ,987 2,742
8.3-4 To Financial lnst. & Other ................ 1 40 550 269
9 Abroad ..... . . . . . . ........................................ 39 39 -78
Table E. Financing by Type of Debt Instrument Consolidated Central Government
Financing ( = D.I) . . . . . . . . . . . . . ...... . . . . . . .. . . .. . -7,610 -9,209 -16,913
II Domestic Financing ( = D.I I ) ............. -6,642 -8,675 -16,143
1 Long-term Bonds ................................ -1,518 -1,486 -1,637
6 Changes in Cash, Deposits, etc . .... 2 1 3 -651 -7,670
Adjustment to Domestic Financing -5,337 -6,538 -6,836
Ill Financing Abroad ( = D.I I I ) ............... -968 -534 -770
7 Long-term Bonds ..................... ........... -916 -446 -631
8 Short-term Bonds and Bills .............. -52 -88 -139
262
1991 1992 1993 1 994 1 995 1996 1997
Millions of Francs/ Year Ending December 3 1
1 53,408 1 77,525 1 92,807
1 3,858 16,978 1 7,213
3,143 2,594 2,766
2,730 2,165 2,795
1 4,750 1 4,522 16,390
3,404 4,805 5,570
76,824 87,898 99,300
5,871 6,785 7,771
2,334 2,194 2,414
23,632 29,101 24,662
109 1 58 122
4,039 3,047 2,959
16,332 21 ,223 1 8,916
3,1 52 4,673 2,665
9,600 1 2,007 1 5,292
625 459 858
-2,738 -1 ,524 -1 ,366
161 ,922 1 78,910 1 93,410
1 53,408 1 77,525 1 92,807
1 35,092 1 56,053 170,317
34,1 54 43,156 41 ,562
27,592 35,772 35,053
6,562 7,384 6,509
625 459 858
100,313 1 1 2,438 1 27,897
1 1 ,276 13,391 1 5,026
10,696 1 1 ,376 12,631
73,200 82,330 93,809
5,141 5,341 6,431
18,158 21,472 22,490
9,462 12,767 1 3,006
1 , 1 48 795 1 ,686
7,548 7,910 7,798
7,193 7,575 7,177
1 ,227 1 ,493 1 ,859
355 335 621
1 58
8,514 1 ,385 603
8,100 1 ,034 426
87
3,318 353
4,695 1 ,034 73
414 351 177
37,189
37,518
156
35,596
1 ,766
-329
-233
-96
205,656 21 1 ,557 222,710 240,847
25,874 21 ,607
2,967 4,1 1 3
3,057 3,683
1 7,71 2 21,772
4,302 4,768
106,930 1 1 0,711
7,392 6,507
2,657 3,462
25,466 28,171
31 5 257
2,887 3,194
1 9,761 21 ,895
2,503 2,825
1 4,553 1 3,329
862 767 991 1 ,340
-5,254 -6,566
206,356 212,170 223,351 235,284
205,656 21 1 ,557 222,71 0 240,847
1 86,579 1 92,709 203,098 21 8,394
44,686 50,21 8 50,071 57,174
36,742 38,633 37,450 44,627
7,944 1 1 ,585 12,621 1 2,547
862 767 991 1 ,340
141 ,031 1 41 ,724 152,035 1 59,880
1 5,514 8,706 10,449 1 1 ,392
13,331 1 4,216 1 5,461 1 5,779
101 ,732 109,386 1 16,416 1 23,243
10,454 9,416 9,709 9,466
21 ,968 23,429 23,820 24,105
1 2,544 13,782 14,132 1 4,932
707 658 725 593
8,717 8,989 8,963 8,581
8,132 8,219 7,902 7,007
2,225 2,262 2,071 1 ,961
585 770 1 ,062 1 ,574
-2,891 -4,581 -4,207 -1 ,652
700 613 841 -5,563
685 548 438 387
70 62 43 46
128 1 1 0
487 376 394 341
1 5 65 203 -5,950
-2,656 -1 1 ,810 -25,846 -1 2,609
-2,300 -11 ,776 -25,598 -1 2,455
173 4,150 1 ,523 -5,582
4,899 -7,963 -21,575 -877
-7,372 -7,963 -5,546 -5,997
-356 -34 -248 -154
-356 -34 -248 -154
Government Finance Statistics Yearbook 2002
1988
Table F. Outstanding Debt Consolidated Central Government
(at End of Fiscal Year)
Total Debt (11 + 1 1 1 ) . . . . . . . ....................... 1 5,437
II Domestic Debt ............. . . . . . . . . . . .. ........... 13,035 I ll Foreign Debt ........................................ 2,402
Table L. Local Governments
A. Revenue and Grants I Total Revenue & Grants( I I + VII) .... 18,379 II Total Revenue ( I I I +VI) ..................... 8,899 Ill Current Revenue (IV + V) .... . . . . . . . . . . . . . 8,400 IV Tax Revenue ( 1 -7) .... . . . . . . . . . . . . . . . . . . . . . . . . . 6,889 1 Tax on Inc., Profits,Cap.Gains ......... 6,01 1 1.1 Individual ........................................ . . . . . . . 4 Taxes on Property .............................. 533 5 Dom. Taxes on Goods & Serv . . .. . . . . 223 3,6,7 Other Taxes .. . . . . . . . . . . . . . . ......................... 122 v Nontax Revenue (8-1 2) . . . . . . ... . . . . . . . . . . . 1,51 1 8 Entrepren. & Property Income ........ 569 9,10 Fees, Sales, Fines ...... . . . . . .... . . . . . . ........ 864 1 2 Other Nontax Revenue ..................... 78 VI Capital Revenue ........... . . . . .................. 499 VII Grants . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9,480 18 From Other Levels of Nat. Govt . . ... 9,480
B. Expenditure by Function Total Expenditure ( =C. I I ) ....... . . . . . . . . . . 21 ,105
1 General Public Services .................... 2,805 3 Public Order and Safety .... . . . . . ........... 827 4 Education .............. . . . . . . . ......................... 3,414 5 Health . . . . . . . . . . . . ........................................ 304 6 Social Security & Welfare ............. . . . . 1 ,370 7 Housing & Commun. Amenities ...... 3,628 8 Recr., Cultr., Relig. Affrs . . . ................ 2,290 9 Fuel and Energy ............ . . . . . . . .............. 10 Agricult.,Forestry,Fish.,Hunt. ............ 853 12 Transport. & Communication ........... 3,419 1 3 Oth. Econ. Affairs & Serv . . .. . . . . . . . . . . . . . 341 14 Other Expenditures ............................ 2,013
Adjustment to Total Expenditure .... -159
C. Expenditure and Lending minus Repayments by Economic Type Tot.Exp.& Lend-Repay.(l l + V) ......... 21 ,264
II Total Expenditure ( I I I + IV) ................ 21 , 105 Ill Current Expenditure ( 1 -3 ) . . . . ..... .. . . . .. . 13,125 1 Expenditure on Goods & Serv . .... . . . 10,703 1.1-2 Wages & Sal.& Emplr.Contrib . . ....... 6,532 1 .3 Other Purch.of Goods & Serv . . ....... 4,171 2 Interest Payments ...... . . . ....... . . . . . . . . ...... 952 3 Subsidies & Other Curr. Trans!. ...... 1,470 3.2 Transf.to Oth.Lev.Nat.Govt . . ............ 771 IV Capital Expenditure (4-7) ................. 7,980 4,5,6 Stocks, Land, Cap. Assets .............. . 6,905 7 Capital Transfers ................................ 1 ,075 7.1.1 To Other Levels of Nat. Govt .. . . . . . . . . 3
Adjustment to Total Expenditure .... v Lending minus Repayments ............ 1 59 8.1 To Other Levels of Nat. Govt ....... . . . 40
Adjustment to Deficit/Surplus ......... 3,328
5.11 DEFICIT /SURPLUS ........................... 443
2002 Government Finance Statistics Yearbook
1989 1 990
13,725 10,762
1 1 ,774 9,473 1 ,951 1 ,289
28,177 18,038 1 7,224 9,162 8,956 8,956
206
8,062 847
6,997 218 814
10,139 10,139
27,739 3,042
894 4,167
73 1 ,845 5,503 3,388 3,409
882 4,060
179 2,282
-1 ,985
27,747 27,739 20,028 16,407 8,529 7,878
827 2,794 2,004 8,281 7,818
463
-570 8
430
Luxembourg 1 37
1991 1992 1993 1994 1995 1996 1997
Millions of Francs/ Year Ending December 3 1
9,243 13,083 1 5,985 30,927
8,190 12,181 1 5,473 24,616 1 ,053 902 512 6,3 1 1
30,672 30,755 35,290 38,906 40,763 44,459 44,51 1 19,795 19,000 21 ,876 23,822 25,553 28,131 28,341 18,711 18,039 21 ,005 22,830 24,774 27,204 27,610 9,990 8,860 1 1 ,396 12,533 13,746 1 5,513 1 5,546 9,732 8,740 1 1 ,325 12,395 13,637 1 5,402 15,245 9,732 8,740 1 1 ,325 12,395 13,637 1 5,402 15,245
258 120 71 138 109 1 1 2 302
8,721 9,179 9,609 10,297 1 1 ,028 1 1 ,691 1 2,063 862 926 657 563 817 864 824
7,647 8,052 8,738 9,501 9,952 10,552 1 1 , 1 1 4 212 201 214 233 259 274 126
1 ,084 961 871 992 779 927 731 10,877 1 1 ,755 13,414 1 5,084 1 5,210 1 6,328 16,170 10,877 1 1 ,755 13,414 1 5,084 15,210 16,328 16,170
28,988 33,844 37,019 37,788 38,870 42,645 40,794 3,460 3,715 3,874 4,1 16 4,174 4,523 5,206 1,031 1 ,014 1 , 109 1 ,095 1 , 1 95 1 ,369 1 ,267 4,834 5,346 5,951 5,947 5,928 6,250 6,960
1 1 8 220 1 1 9 1 1 7 87 80 245 2,019 2,278 2,479 2,533 2,525 3,340 1 ,840 5,789 6,794 7,614 7,909 8,313 8,727 8,486 3,892 4,067 4,488 4,444 4,897 5,364 5,219 3,685 3,747 3,754 3,858 3,982 4,423 4,772
917 944 910 965 1 ,048 998 948 4,253 4,663 5,061 5,028 5,051 5,300 6,578
297 213 244 270 344 322 242 1,665 1 ,895 2,034 2,023 2,159 1 ,866 1 ,587
-2,972 -1 ,052 -618 -517 -633 83 -2,555
29,020 33,862 36,919 37,779 38,867 42,648 40,758 28,988 33,844 37,019 37,788 38,870 42,645 40,794 19,864 23,266 25,478 27,243 27,790 30,442 28,846 16,942 18,891 20,702 21 ,727 22,299 24,792 24,768 8,526 9,768 10,988 1 1 ,866 1 1 ,762 12,487 13,286 8,416 9,123 9,714 9,861 10,537 12,306 1 1 ,481
857 968 1 ,014 1 ,010 940 727 581 2,065 3,407 3,762 4,506 4,551 4,923 3,497 1 , 150 2,440 2,676 3,270 3,048 3,419 2,274 9,124 10,578 1 1 ,541 1 0,545 1 1 ,080 12,203 1 1 ,948 8,626 9,978 10,801 9,557 10,267 1 1 ,388 1 1 ,768
498 600 740 988 813 815 180
32 18 -100 -9 -3 3 -35 3
1 ,652 -3,107 -1,629 1 , 127 1 ,896 1 ,8 1 1 3,753
263
Madagascar 674
Summary Table Consolidated Central Government
Total Revenue and Grants (A. I) .... .
2 Total Revenue (A. II) ......................... . 3 Current Revenue (A. Ill) .................... . 3.1 Tax (A.IV) .................. . . . . . . . . . . . . . . .. . . . . . . . . . . .
3.2 Nontax (A.V) ....................................... .
4 Capital Revenue (A. VI) ... . . . . ............. . 5 Grants (A. VII) ..................................... . 5.1 Curr.(A1 7. 1 + A 1 8. 1 +A19. 1 ) .......... . 5.2 Cap.(A1 7.2 +A1 8.2+A1 9.2) . ....... . .. .
6 Total Exp.& Lend-Repay( C. I) ......... . 7 Total Expenditure (C.II) .. . .. . . . . . . ... . .... . .
8 Current Expenditure (C.III) .............. . 9 Capital Expenditure (C.IV) ............... .
1 0 Lending minus Repay (C.V) . . . ...... ... .
1 1
1 2
1 3
1 4
1 5
Adjustment to Deficit/Surplus ........ .
Overall Deficit/Surplus ..................... .
Financing (D.I or E.l) ( = ·1 1 ) .......... . Abroad (D.III or E. Ill) .............. .......... . Domestic (D.II or E.ll) ............ . . ......... .
Adjustment to Total Financing ....... .
Memorandum Item:
Govt. Debt End Period (F.I) ... ......... .
Summary Table Budgetary Central Government
1 Total Revenue and Grants (A. I) .... . 2 Total Revenue (A. I I) ......................... .
3 Current Revenue (A.III) ....... . . .. ......... . 3.1 Tax (A.IV) .......................................... ... 3.2 Nontax (A.V) ....................................... .
6 Total Exp.& Lend-Repay( C. I) ......... . 7 Total Expenditure (C.II) .................... . 8 Current Expenditure (C.III) .............. . 9 Capital Expenditure (C.IV) ............... .
10 Lending minus Repay. (C.V) .... ....... .
Adjustment to Deficit/Surplus ........ .
1 1 Overall Deficit/Surplus ..................... .
Summary Table Central Govt. Extrabudg. Accts
Total Revenue and Grants (A.I) . .... 2 Total Revenue (A. I I ) . . . . . . • . . . . . . . . . . . . . . . . . . .
3 Current Revenue (A.III) .................... . 3.2 Nontax (A.V) ...... .. .... . . . . . .. . ....... ..... . . ... .. . 4 Capital Revenue (A. VI) .................... . 5 Grants (A. VII) ..................................... . 5.1 Curr.(A1 7 . 1 +A18. 1 +A19. 1 ) .......... . 5.2 Cap.(A1 7 .2+A1 8.2 + A 1 9.2) ........... . 6 Total Exp.& Lend-Repay( C. I) ......... .
7 Total Expenditure (C.II) .................... .
8 Current Expenditure (C.III) .............. . 9 Capital Expenditure (C.IV) ......... .. .... .
1 1 Overall Deficit/Surplus ( 1 -6) ..... .. .... .
I I
Ill
IV
264
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants(I I+VII) ... .
Total Revenue ( I l l+ VI) .................... .
Current Revenue (IV+ V) ................ .
Tax Revenue ...................................... .
Tax on lnc.,Profits, Cap.Gains ........ .
1991
529.0 425.2 413.6 336.1
77.5 1 1 .6
103.8 38.2 65.6
801.4 743.5 480.0 263.5
57.9
21.1
-251.3
251.3 190.7 60.6
6,814.0
353.8 353.8 353.8 336.1
17.7 685.3 627.4 473.1 1 54.3 57.9 21.1
-310.4
175.2 71.4 59.8 59.8 1 1 .6
103.8 38.2 65.6
1 1 6.1 1 1 6.1
6.9 109.2 59.1
529.0
425.2
413.6
336.1 64.0
1992
752.6 557.2 546.6 484.1 62.5 10.6
1 95.4 61.7
133.7
1,120.8 1 ,049.7
670.8 378.9
71 .1
21.8
-346.4
346.4 151.5 1 94.9
7,416.1
503.6 503.6 503.6 484.1
19.5 888.4 817.3 623.7 193.6 71 .1 21.8
-363.0
249.0 53.6 43.0 43.0 10.6
1 95.4 61.7
133.7 232.4 232.4
47.1 185.3
16.6
752.6
557.2
546.6
484.1 72.1
1993
859.0 633.6 623.1 526.5 96.6 10.5
225.4 58.6
166.8
1 ,322.8 1 ,267.6
782.2 485.4
55.2
1 56.3
-307.5
307.5 1 85.7 121.8
8,103.9
556.0 556.0 556.0 526.5 29.5
1 ,051.6 996.4 727.5 268.9 55.2
156.3 -339.3
303.0 77.6 67.1 67.1 10.5
225.4 58.6
166.8 271.2 271.2
54.7 216.5
31.8
859.0
633.6
623.1
526.5 103.6
1994 1995 1 996 1 997 1 998 1999 2000
Billions of Francs/ Year Ending December 31
1 ,036.0 762.0 757.2 702.2 55.0 4.8
274.0 39.0
235.0
1,778.6 1 ,734.3 1 ,165.5
568.8 44.3
375.0
-367.6
367.6 154.3 213.3
16,770.3
748.5 748.5 748.5 702.2 46.3
1 ,424.0 1 ,379.7 1 ,066.7
313.0 44.3
375.0 -300.5
287.5 13.5 8.7 8.7 4.8
274.0 39.0
235.0 354.6 354.6
98.8 255.8 -07.1
1 ,036.0
762.0
757.2
702.2 150.7
1 ,541 .7 1 ,149.6 1 ,148.8 1 ,120.8
28.0 .8
392.1 30.6
361.5
2,373.9 2,344.2 1 ,535.4
808.8 29.7
619.4
-212.8
212.8 250.9 -38.1
16,149.1
1 ,148.7 1 ,148.7 1 ,148.7 1 ,120.8
27.9 1 ,950.7 1 ,921.0 1 ,498.2
422.8 29.7
619.4 -182.6
393.0 .9 . 1 .1 .8
392.1 30.6
361 .5 423.2 423.2
37.2 386.0 -30.2
1 ,541 .7
1 ,149.6
1 ,148.8
1 ,120.8 167.8
2,090.6 1 ,407.0 1 ,404.6 1 ,374.2
30.4 2.4
683.5 1 16.1 567.4
2,883.4 2,817.2 1 ,714.5 1 ,102.7
66.2
575.3
-217.5
217.5 232.5 -15.0
2,090.6
1,407.0
1 ,404.6
1 ,374.2 258.2
2,482.2 1 ,746.8 1 ,746.8 1 ,687.9
58.9
735.4 156.6 578.8
2,888.2 2,879.4 1 ,685.4 1 ,194.0
8.8
-22.5
-428.5
428.5 574.0
-145.5
2,482.2
1 ,746.8
1 ,746.8
1 ,687.9 329.3
2,784.9 2,077.0 2,077.0 1 ,984.5
92.5
707.9 59.8
648.1
3,438.7 3,477.5 2,043.2 1 ,434.3
-38.8
6.9
-046.9
646.9 -114.0 760.9
2,784.9
2,077.0
2,077.0
1 ,984.5 346.5
3,436.9 2,666.8 2,666.8 2,579.5
87.3
770.1 99.5
670.6
4,120.0 4,068.8 2,519.9 1 ,548.9
51.2
58.5
-024.6
624.6 446.8 126.0
51.8
3,436.9
2,666.8
2,666.8
2,579.5 397.6
4,014.5 3,067.8 3,067.8 2,972.2
95.6
946.7 178.9 767.8
4,504.2 4,477.7 2,786.9 1 ,690.8
26.5
-135.9
-025.6
625.6 457.4 121.9
46.3
4,014.5
3,067.8
3,067.8
2,972.2 467.5
Government Finance Statistics Yearbook 2002
1.1 Individual. . . . . . . . . . .................................... . 1 .2 Corporate .............................. . .............. . 1 .3 Other Unalloc. Taxes on Inc . .... . . . . . .
2 Social Security Contributions .......... .
3 Taxes on Payroll or Work Force . . . . .
4 Taxes on Property ... . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.1 Recur. Taxes on lmmov. Prop . ..... . . 4.4 Taxes-Financ.& Cap.Transact. ....... . 4.5 Nonrecurrent Taxes ..... . . . ...... . . . . . . . . . . .. .
5 Dom. Taxes on Goods & Serv . . ..... . 5.1 Gen. Sales, Turnover or V.A.T ....... . 5.2 Excises ............ . . . . . . . . . . . . . . . . . . . .................. .
6 Taxes-lnternat'l Trade, Transac ... . . . 6.1 Import Duties ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6.2 Export Duties .. . . . . . . . .. .......................... . .
7
v 8
9
1 2
V I 1 6
Other Taxes ... . . . . . . . . . . . . . . . . . . . . . . . . ............ .
Nontax Revenue ......... .... . . . . . . . . . . . . . . . . . . . . Entrepren. & Property Income ....... . Adm.Fees,Chges,Nonind.Sales ...... . Other Nontax Revenue .. . . . . . . . . . . . . ...... .
Capital Revenue ... . . . . ......................... . Cap. Trans!. fr.Nongov1.Sources ...... .
VII Grants ........................... . . . . . . . . . . . . . . . ......... . 17 From Abroad ...... .. . . . . . . . . . . . .................... . 17.1 Current ... . . . .. . . . ......... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17.2 Capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... . ............... .
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( =C.I I ) ................ . 1 General Public Services .. . . . . . . . . . . . . . . . . . . 2-3 Defense, Public Order & Safety ..... . 4 Education ......... . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . 5 Health .. . . . . . . . . . . ....................................... . 6 Social Security & Welfare ................ . 7 Housing & Commun. Amenities ..... . 8 Recr.,Cultr. ,Relig.Affrs . . ............... . . . . . .
9-13 Econ. Affairs & Services .................. . 9 Fuel & Energy .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Agric.,Forestry,Fishing,Hunt. .. . . . . . . . . . . 1 1 Mining, Manufc., & Construct. ........ . 12 Transportation & Communication .. . 13 Oth. Econ. Affairs & Serv . ............... . 1 4 Other Expenditures ........................... .
of which: Interest Payments ....... .
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay( I I + V) ..... . . . . .
II Total Expenditure ( I I I + IV) ...... . . .. . . . . . .
Ill Current Expenditure .......................... . Expenditure on Goods & Serv . .. . . . . .
1.1 Wages and Salaries .. . . . . . . . . . . . . . . . . . . . . . . . . . 1 .2 Employer Contributions .................... . 1 .3 Other Purch.of Goods & Serv . . ...... . 2 I nterest Payments ...... . . . . . . . . . . ... . . . . . . . . . . . 3 Subsidies & Oth. Curr. Trans! . ....... .
Adjustment to Current Expenditure
IV Capital Expenditure ................ . . . . ....... .
1991
21.6 35.2
7.2
3.7 .5
2.8 .4
81.4 28.4 20.8
186.0 1 50.6 35.4
1 .0
77.5 5.9
.3 71 .3
1 1 .6 1 1 .6
103.8 103.8
38.2 65.6
743.5 147.8 55.8
127.5 48.7 10.9
1.6
204.1
84.2 71 .3 12.3 36.3
147.1 99.4
801.4
743.5
480.0 303.1 213.8
13.0 76.3 99.4 70.6
6.9
263.5
2002 Government Finance Statistics Yearbook
1992
26.1 30.3 15.7
7.6
6.0 1 .6
153.2 79.1 36.3
248.9 222.4
26.5
2.3
62.5 13.7
2.2 46.6
10.6 10.6
1 95.4 1 95.4
61.7 133.7
1 ,049.7 1 53.7 60.2
145.1 58.2 1 1 .5
315.5
1 28.5 1 22.6
7.8 56.6
305.5 1 91.7
1 , 1 20.8
1 ,049.7
670.8 381.9 221.0
17.7 143.2 191 .7
50.1 47.1
378.9
1993
25.9 66.1 1 1 .6
8.0
6.6 1 .4
143.0 80.0 26.3
269.5 255.6
13.9
2.4
96.6 12.8 9.3
74.5
10.5 10.5
225.4 225.4
58.6 1 66.8
1 ,267.6 217.5
80.5 181 .3
47.0 14.6
.6 2.9
341.2
46.7 7.3
161.0 1 26.2
382.0
258.4
1 ,322.8
1 ,267.6
782.2 364.7 239.5
27.1 98.1
258.4 1 04.4
54.7
485.4
1994 1995 1996 1997
Billions of Francs/ Year Ending December 3 1
40.6 68.5 41.6
1 1 .2
9.4 1 .8
201.4 1 77.5
5.9
335.6 320.0
15.6
3.3
55.0 18.2
1 . 1 35.7
4.8
4.8
274.0 274.0
39.0 235.0
1 ,734.3 181.9
84.6 187.0
83.3 32.9 49.4
1 .0
432.8 4.4
109.1 58.4
1 05.6 1 55.3 681.4 491.8
1 ,778.6
1 ,734.3
1 ,165.5 460.7 307.0
22.5 1 3 1 .2 491.8 1 1 4.2 98.8
568.8
58.6 83.2 26.0
14.0
1 1 .9 2.1
298.5 242.3
.8
633.8 589.8
43.9
6.7
28.0
10.6 3.6
13.8
.8
.8
392.1 392.1
30.6 361.5
2,344.2 1 74.6 1 1 8.6 264.6 1 36.6 61.6 67.0 13.1
658.9 2.4
143.1 71 . 1
121 .1 321.2 849.2 687.9
2,373.9
2,344.2
1 ,535.4 656.5 428.8
15.7 212.0 687.9 153.8 37.2
808.8
59.0 1 63.6
35.6
1 7.4
15.0 2.4
341.6 166.8 74.4
750.3 731.6
18.7
6.7
30.4 8.5 5.3
16.6
2.4 2.4
683.5 683.5 1 1 6.1 567.4
2,817.2 493.1 200.8 273.2 1 74.9 31.3
396.7
328.1 61.0
.2 7.4
1 ,247.0 759.2
2,883.4
2,817.2
1 ,714.5 707.2 509.4
13.6 184.2 759.2 212.7
35.4
1 ,102.7
87.1 201.5
40.7
26.9
23.5 3.4
369.6 177.6 65.5
947.6 940.9
6.7
14.5
58.9 10.6
4.0 44.3
735.4 735.4 1 56.6 578.8
2,879.4 732.3 267.4 337.7 167.2 40.2
484.6
377.4 70.0
1 .5 35.7
850.0 214.6
2,888.2
2,879.4
1 ,685.4 966.3 637.4
59.2 269.7 21 4.6 368.5 1 36.0
1 , 194.0
1998
109.8 183.3
53.4
1 9.0
15.4 3.6
428.8 225.7
76.5
1 , 1 76.6 1 , 1 76.6
13.6
92.5 28.7
3.3 60.5
707.9 707.9
59.8 648.1
3,477.5 675.9 274.5 372.9 226.3
53.8
567.2
455.1 89.6
2.1 20.4
1 ,306.9 341.8
3,438.7
3,477.5
2,043.2 1 , 1 4 1 .4
760.7 65.8
314.9 341.8 524.2
35.8
1 ,434.3
Madagascar 674
1999
128.2 207.2
62.2
25 3
19.2 6.1
661.2 388.9 1 27.5
1 ,481.3 1 ,481.3
14.1
87.3 22.5
5.7 59.1
770.1 770.1
99.5 670 6
4,068.8 745.2 282.8 557.9 282.9
59.3
567.8
448.6 95.5
.4 23.3
1 ,573.0 414 9
4, 120.0
4,068.8
2,519.9 1,374.7
930.9 69.7
374.1 414.9 276.8 453.5
1 ,548.9
2000
1 53.2 236.3
78.0
30.9
2 1 .7 9.2
865.0 512.8 1 59.6
1 ,590.9 1 ,590.9
1 7.9
95.6 30.5
7.4 57.7
946.7 946.7 1 78.9 767.8
4,477.7
372.4
4,504.2
4,477.7
2,786.9 1 ,627.4 1 ,042.9
92.5 492.0 372.4 269.8 517.3
1 ,690.8
265
Madagascar 674
1991 1992 1993
v Lending minus Repayments ............ 57.9 71.1 55.2 8 Domestic . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . .. . . . . . . . . . 57.9 71.1 55.2 8.2 To Nonfin. Pub. Ent. .......................... 57.9 71.1 55.2
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing ( 1 1+ 1 1 1 ) ................................ 251.3 346.4 307.5
II Domestic Financing .................... ... .... 60.6 194.9 121.8 2-3 Monetry Auth & Dep Money Bnks . 51.3 139.3 134.4 4 Other Domestic Financing ............... 9.3 55.6 -12.6
Ill Financing Abroad ............... ..... . . . . ....... 190.7 151 .5 185.7
Adjustment to Total Financing ........
Table E. Financing by Type of Debt Instrument Consoiidated Central Government
Financing ( = D.i) . . . . . . . ........ ... . . . ...... . . . . . 251.3 346.4 307.5
II Domestic Financing ( = D.ll) . . . . . . . . . . . . . 60.6 194.9 121.8 2 Short-term Bonds and Bills .............. -35.4 4 Short-term Loans & Adv. n.e.c ..... . . . 5 Other Domestic Liabilities ................ 6 Changes in Cash, Deposits, etc .....
I l l Financing Abroad ( = D.III) ............... 1 90.7 151 .5 185.7 9 Long-term Loans n.e.c ........ . ... ..........
Adjustment to Total Financing ........
Table F. Outstanding Debt Consolidated Central Government
(at End of Fiscal Year)
Total Debt ( 1 1+ 1 1 1 ) . . . . . . . . . . . . ........ . ......... 6,814.0 7,416.1 8,103.9
II Domestic Debt .................................... 373.0 805.5 934.8 I l l Foreign Debt ........................................ 6,441.0 6,610.6 7,169.1
266
1994 1995 1 996 1 997 1 998 1 999 2000
Billions of Francs/ Year Ending December 3 1
44.3 29.7 66.2 44.3 29.7 44.3 29.7
367.6 212.8 217.5
213.3 -38.1 -15.0 201.3 -57.6 -46.7
12.0 19.5 31.7
154.3 250.9 232.5
367.6 212.8 217.5
213.3 -38.1 -15.0 31.7
-46.7
154.3 250.9 232.5 232.5
16,770.3 16,149.1
1 , 124.0 1 ,076.7 895.4 15,646.3 15,072.4
8.8 -38.8 51.2 26.5
428.5 646.9 624.6 625.6
-145.5 760.9 126.0 121.9 -146.0 741.2 144.4 3.1
.5 19.7 -18.4 1 18.8
574.0 -1 14.0 446.8 457.4
51.8 46.3
428.5 646.9 624.6 625.6
-145.5 760.9 126.0 121.9 .5 160.3 79.3 1 1 8.8
109.3 515.4 210.2 291 .1 -140.6 -178.2 .5
-255.2 225.8 14.7 -288.5
574.0 -1 1 4.0 446.8 457.4 574.0 -1 1 4.0 446.8 457.4
51.8 46.3
Government Finance Statistics Yearbook 2002
Summary Table Consolidated Central Government
Total Revenue and Grants (A. I) ... ..
2 Total Revenue (A. I I) ......................... .
3 Current Revenue (A.II I) .................... .
3.1 Tax (A.IV) ............................................ .
3.2 Nontax (A.V) ....................................... .
4 Capital Revenue (A. VI) .................... .
5 Grants (A. VII) ..................................... . 5.1 Curr.(A1 7. 1 +A18. 1 + A 1 9. 1 ) .......... .
5.2 Cap.(A1 7.2 + A 1 8.2+A19.2) ........... .
6 Total Exp.& Lend·Repay(C.I) ......... .
7 Total Expenditure (C.II) .................... .
8 Current Expenditure (C. I l l) .............. . 9 Capital Expenditure (C.IV) ............... .
Adjustment to Total Expenditure ... .
1 0 Lending minus Repay (C.V) ............ .
1 1 Overall Deficit/Surplus (1 -6) ........... .
1 2 Financing (D.I o r E.l) ( =-1 1 ) .......... .
1 3 Abroad (D. I l l o r E. I l l) ........................ .
14 Domestic (D. I I or E. l l ) ............. .. . . . . . . . . .
Adjustment to Total Financing ...... . .
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants( I I+VII) ... .
II Total Revenue (I l l + VI) .................... .
Ill Current Revenue (IV+ V) ..... . .......... .
IV Tax Revenue ...................................... .
1 Tax on lnc.,Profits, Cap.Gains ........ .
1.1 Individual .............................................. .
1.2 Corporate ............................................. .
1 .3 Other Unalloc. Taxes on Inc . ......... .
2 Social Security Contributions .......... .
3 Taxes on Payroll & Work Force ..... .
4 Taxes on Property ............................. . 4.3 Estate, Inheritance & Gift Taxes ... . 4.4 Taxes-Financ.& Cap.Transact. ....... .
4.5 Nonrecurrent Taxes .......................... .
5 Dom. Taxes on Goods & Serv . ...... .
5.1 Gen. Sales, Turnover or V.A.T ....... .
5.2 Excises ................................................. .
6 Taxes-lnternat'l Trade, Transac ..... .
6.1 Import Duties ...................................... . 6.2 Export Duties ............................ .......... .
7 Other Taxes ........................................ .
V Nontax Revenue ................................ .
8 Entrepren. & Property Income ....... . 9 Adm.Fees,Chges,Nonind.Sales ...... .
10 Fines and Forfeits ............................. .
1 1 Contr.to Gov.Emp.Pens.& Welf.Fd. 1 2 Other Nontax Revenue .................... .
VI Capital Revenue ................................ .
1 3 Sales o f Fixed Capital Assets ........ .
14 Sales of Stocks .................................. .
1 5 Sales o f Land & lntang. Assets ..... .
VII Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17 From Abroad ....................................... .
17.1 Current ................................................. .
1988
23,373 23,373 23,309 1 5,910 7,399
64
25,323 25,385 22,337 3,458 -410
-62
-1 ,950
1 ,950 -3,161 5,1 1 2
-1
23,373
23,373
23,309
15,910 7,136 1 ,779 5,354
3
169
89 40 8
41
4,132 1 ,456 1 ,536
3,904 2,406 1 ,498
480
7,399 4,790
777 109 128
1 ,595
64 18 30 16
2002 Government Finance Statistics Yearbook
1989
26,381 26,380 26,308 1 7,964 8,344
72
28,634 29,71 1 24,516 5,483 -288
-1 ,077
-2,253
2,253 -1 , 185 3,438
26,381
26,380
26,308
17,964 7,295 2,043 5,249
3
210
69 20
7 42
5,179 1 ,913 1 ,932
4,727 2,899 1 ,828
484
8,344 5,464
820 123 244
1 ,693
72 12 56 4
1 990
31 ,432 31 ,428 31 ,384 22,71 0 8,674
44 4 4
33,867 34,848 26,940
8,426 -518 -981
-2,435
2,435 -860 3,295
31 ,432
31 ,428
31 ,384
22,710 9,650 2,506 7,141
3
238
95 25
69
6,366 2,442 2,266
5,612 3,420 2,192
749
8,674 5,937
908 126 153
1 ,550
44 7
25 12
4 4 4
1991 1992 1993 1994
Millions of Ringgit/ Year Ending December 3 1
37,241 37,241 37,206 27,467 9,739
35
38,618 37,825 31 ,451 6,229
145 793
-1 ,377
1,377 -166
1 ,674 -131
37,241
37,241
37,206
27,467 12,397 2,989 9,404
4
290
1 1 8 1 9 4
95
7,469 2,763 2,849
6,334 4,107 2,227
859
9,739 6,649
917 147 1 23
1 ,903
35 8
25 2
42,925 42,925 42,610 30,763 1 1 ,847
315
43,538 42,935 34,495 8,703 -263 603
-613
613 -3,390 4,218 -21 5
42,925
42,925
42,610
30,763 14,386 3,441
10,941 4
367
231 1 7
213
8,410 3,082 3,062
6,258 4,384 1 ,874
1,1 1 1
1 1 ,847 8,435 1 ,064
169
2,179
315 12 52
251
45,81 7 45,817 45,723 33,913 1 1 ,810
94
43,733 42,805 34,267 8,595
-57 928
2,084
-2,084 -3,322
1 ,429 -191
45,817
45,817
45,723
33,913 15,661 4,248
1 1 ,410 3
499
177 1 1
166
9,986 3,468 3,712
6,199 4,566 1 ,633
1 ,391
1 1 ,810 8,045 1 ,422
231
2,1 1 2
94 8
34 52
54,339 54,339 54,021 39,778 14,243
318
46,030 45,538 37,063 9,130 -655 492
8,309
-8,309 -4,865 -3,287
-157
54,339
54,339
54,021
39,778 17,408 4,567
12,772 69
574
219 29
189
1 1 ,904 4,131 4,298
6,980 5,642 1 ,338
2,693
14,243 9,1 16 2,064
290
2,773
318 46 35
237
1995p
54,337 54,337 54,21 6 44,181 10,035
121
49,349 48,905 38,459 1 1 ,095
-649 444
4,988
-4,988 -1 ,802 -3,039
-147
54,337
54,337
54,216
44,181 20,136
6,203 13,844
89
673
281 8
273
14,029 4,868 5,280
6,664 5,621 1 ,043
2,398
10,Q35 6,357 1 ,590
335
1 ,753
121 31 58 32
Malaysia 548
1996p
62,408 62,408 62,276 50,064 12,212
132
57,288 54,81 1 44,705 10,361
-255 2,477
5,120
-5,120 -2,351 -2,598
-171
62,408
62,408
62,276
50,064 22,661 6,172
16,369 120
700
437 7
430
15,966 5,473 5,790
7,356 6,132 1 ,224
2,944
12,212 6,482 3,150
569
2,0 1 1
1 32 54 13 65
1997f
65,153 65,153 65,031 53,355 1 1 ,676
122
56,923 55,481 42,730 12,751
1 ,442
8,230
-8,230 -177
-3,258 -4,795
65,153
65,153
65,031
53,355 23,663 6,645
16,896 122
800
422 6
416
17,193 5,736 6,292
8,231 7,075 1 , 156
3,046
1 1 ,676 6,799 2,844
390
1 ,643
122 53 1 4 55
2 6 7
Malaysia 548
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( =C.II) . . . . . . . . . . . . . . . . .
General Public Services . . . . . . . . . . . . . . ..... .
2 Defense ... . . . . . . . . . . . . . . . . ........................... .
3 Public Order & Safety ............ ........... .
4 Education . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ........... .
5 Health . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Social Security & Welfare ................ .
7 Housing & Commun. Amenities ..... .
8 Recr. ,Cultr.,Relig.Affrs . . . . . . . . . . . . . . . . . . . . . ..
9-1 3 Econ. Affairs & Services .................. .
9 Fuel & Energy ................................... ..
10 Agric.,Forestry,Fishing,Hunt. . . . . . . . . . . . .
1 1 Mining, Manufc., & Construct. .. . . . . . . .
1 2 Transportation & Communication . . . 1 3 Oth. Econ. Affairs & Serv . ............... .
1 4 Other Expenditures .......................... . .
II
of which: Interest Payments ...... ..
Adjustment to Total Expenditure . . . .
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay(II + V) . . . . . . . . . .
Total Expenditure ( I I I + IV) .............. ..
I l l Current Expenditure ........... . . . . . . . . . ...... .
Expenditure on Goods & Serv . . ..... .
1.1 Wages and Salaries .. . . . . . . . . . . . . . . . . . . . . . . . . . 1 .2 Employer Contribution ...................... .
1 .3 Other Purch.of Goods & Serv . . ...... .
2 Interest Payments .... . .. . . . . . . . . . . . . . . . . . . . . . .. 3 Subsidies & Oth. Curr. Transf . . ..... ..
3.1 Subsidies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.2 Transf.to Oth.Lev.Nat.Govt . . . . . . . . . . . . ..
3.3-4 Transf.to Nonpft. lnst.& Houshld . . . ..
IV Capital Expenditure .... . . . . . . . . . . . . . . . . . . . . . . . .
7 Capital Transfers .............................. ..
7.1 Domestic . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .......... .
7.1.1 To Other Levels of Nat. Govt ........ ..
Adjustment to Total Expenditure . . ..
V Lending minus Repayments .......... ..
8 Domestic ..... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8.1 To Other Levels of Nat. Govt ........ ..
8.2 To Nonfin. Pub. Ent. . . . . . . . . . . . . . . . . ........ ..
8.3-4 To Financial Ins!. & Other ....... . . . .... ..
II 2 3 4 5
Ill 6 7 8
268
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing ( I I+ I l l ) ........................... . . . . .
Domestic Financing .... . . . . . . . . ....... .. . . . . ..
From Monetary Authorities . . . . . . ........ . From Deposit Money Banks . . . . . . . . . . ..
Other Domestic Financing . . . . . . ........ .
Adjustments .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ........ .
Financing Abroad .... . . . . . . . . . . . . . . . . . . . . ...... .
From lnternat'l Develop. InstiL .... ..
From Foreign Governments ... . . . . . . . . . .
Other Borrowing Abroad ..... . . . . . . . . . . . . . .
Adjustment to Total Financing ...... ..
1 988
25,385 2,402 2,241 1 ,460 4,980 1 ,208 1 ,031 1 ,512
5,489
1 ,887
1 ,603 1 ,999
1 1 ,087 6,334
-!5,025
25,323
25,385
22,337 1 1 ,853 7,791
96 3,966 6,334 4,150 1 ,988 1 ,024 1 , 138
3,458 614 614 66
-410
-!52 -!52 152 -55
-159
1 ,950
5,1 12 -1,038
755 4,300 1 ,095
-3,161 -82
-283 -2,796
-1
1 989
29,71 1 3,141 2,761 1 ,625 5,649 1 ,454 1 ,169 2,067
6,648
2,052
2,1 20 2,476
12,441 6,919
-7,244
28,634
29,71 1
24,516 13,109 8,322
1 1 0 4,677 6,919 4,488 1 ,927 1 ,257 1 ,304
5,483 700 700 102
-288
-1,077 -1,077
-563 -514
2,253
3,438 -!577 1 ,289 1 ,405 1 ,421
-1,185 -26
-409 -750
1 990
34,848 2,642 3,043 1 ,825 6,596 1 ,777 1 ,254 2,424
8,994
2,342
2,456 4,1 96
13,444 6,976
-7,151
33,867
34,848
26,940 14,436 8,986
1 1 8 5,332 6,976 5,528 2,645 1,501 1 ,382
8,426 1 , 189 1 , 189
120
-518
-981 -981 -303
-1 ,540 862
2,435
3,295 5,224 -120
2,872 -4,681
-860 104 260
-1 ,224
1991 1992 1993 1994 1 995p 1996p 1997f
Millions of Ringgit/ Year Ending December 31
37,825 3,263 4,323 1 ,958 7,067 2,035 1 ,935 2,440
7,164
2,345
2,625 2,194
13,366 7,180
-5,726
38,618
37,825
31 ,451 1 6,920 9,818
121 6,981 7,180 7,351 3,892 1 ,390 2,069
6,229 650 650
72
145
793 793 54
-485 1 ,224
1 ,377
1 ,674 -352 375
1 ,907 -256
-166 227
-283 -1 10
-131
42,935 3,886 4,500 2,469 8,059 2,414 2,322 2,467
8,002
2,389
3,517 2,096
15,032 7,402
-!5,216
43,538
42,935
34,495 18,644 1 1 ,801
149 6,694 7,402 8,449 4,315 1 ,314 2,820
8,703 457 457 228
-263
603 603
85 -522 1 ,040
613
4,218 -967 -906 450
5,641
-3,390 -41
-143 -3,206
-21 5
42,805 4,147 4,951 2,437 8,538 2,407 2,568 2,327
7,776
2,442
3,464 1 ,870
13,946 7,253
-!5,292
43,733
42,805
34,267 18,702 1 1 ,761
171 6,770 7,253 8,312 3,796 1 ,417 3,099
8,595 367 367 141
-57
928 928 1 1 8
-208 1 ,018
-2,084
1 ,429 -2,874
-938 -795
6,036
-3,322 -438 -761
-2,123
-191
45,538 4,205 5,565 2,293
10,108 2,529 3,003 2,61 1
8,949
2,536
3,730 2,683
13,959 6,902
-7,684
46,030
45,538
37,063 20,747 12,403
184 8,160 6,902 9,414 4,374 1 ,548 3,492
9,130 548 548 162
-!555
492 492 335
-357 514
-8,309
-3,287 4,083
-1 ,049 120
-!5,441
-4,865 -17
-412 -4,436
-157
48,905 6,426 6,121 2,771
10,603 2,772 3,102 2,156
9,309
2,495
4,191 2,623
12,914 6,587
-7,269
49,349
48,905
38,459 21 ,732 12,804
1 90 8,738 6,587
10,140 5,391 1 ,498
3,251
1 1 ,095 512 512 162
-!549
444 444 235 487
-278
-4,988
-3,039 3,085
416 478
-7,018
-1 ,802 -217 -31 7
-1 ,268
-147
54,81 1 5,700 6,091 2,969
12,489 3,474 3,856 3,456
1 1 ,978
2,618
5,655 3,705
13,194 6,851
-8,396
57,288
54,81 1
44,705 24,616 15,833
207 8,576 6,851
13,238 7,670 1 ,556 4,012
10,361 574 574 142
-255
2,477 2,477
253 1 ,827
397
-5,120
-2,598 3,692
809 377
-7,476
-2,351 -160
-1 ,343 -848
-171
55,481 6,107 6,183 2,935
1 2,651 3,472 3,995 4,056
1 1 ,996
2,582
5,489 3,925
13,005 6,645
-8,91 9
56,923
55,481
42,730 23,033 14,494
201 8,338 6,645
13,052 7,194 1 ,677 4,181
12,751 525 525 149
1 ,442 1 ,442
253
1 , 187
-8,230
-3,258
-804 -2,454
-177
-177
-4,795
Government Finance Statistics Yearbook 2002
Malaysia 548
1 988 1989 1990 1991 1992 1993 1994 1995p 1996p 19971
Millions of Ringgit/ Year Ending December 31
Table F. Outstanding Debt Budgetary Central Government
(at End of Fiscal Year)
Total Debt ( 1 1 + 111) ............ .................. 89,019 89,946 94,713 99,072 97,005 95,898 93,078 91 ,369 89,682
II Domestic Debt .. . . . . . . ............................ 63,097 65,764 69,987 73,654 76,083 76,536 78,260 78,038 79,21 1 I l l Foreign Debt ........................................ 25,922 24,182 24,726 25,418 20,922 19,362 14,818 13,331 10,471
Table St. State, Region or Province Govts.
A. Revenue and Grants I Total Revenue and Grants(I I + VII) 5,350 5,630 6,851 7,876 8,097 8,288 9,263 9,231 8,513 10,781 I I Total Revenue ( I l l +VI) .................... 4,307 4,346 5,337 6,499 6,805 6,921 7,748 7,740 6,986 9,146 I l l Current Revenue (IV+ V) ................. 6,107 6,347 6,417 6,999 7,021 6,256 8,411 IV Tax Revenue (1 ·7 ) .............. . . . ..... .. . . . . . 1,055 1 ,270 1,178 1,187 1 ,296 1,310 1 ,324 4 Taxes on Property .............................. 774 868 907 843 913 1,025 998 5 Dom. Taxes on Goods & Serv . ....... 281 402 271 344 383 285 326 v Nontax Revenue (8·1 2) .................... 5,052 5,077 5,239 5,812 5,725 4,946 7,087 8 Entrepren. & Property Income ........ 2,472 2,455 2,420 2,833 2,813 2,234 2,177 9,10 Fees, Sales, Fines .. . . . . . . . . . . . ................ 937 1 , 144 1 ,140 1 ,484 1 ,752 1 ,473 1 ,552 1 2 Other Nontax Revenue ..................... 1 ,643 1 ,478 1 ,679 1 ,495 1 ,160 1 ,239 3,358 VI Capital Revenue ................................. 392 458 504 749 719 730 735 VII Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,Q43 1,284 1 ,514 1 ,377 1 ,292 1 ,367 1 ,515 1 ,491 1 ,527 1 ,635 18 From Other Levels of Nat. Govt . . . . . 1 ,043 1 ,284 1 ,514 1 ,377 1,292 1 ,367 1 ,515 1 ,491 1 ,527 1 ,635
C. Expenditure and Lending minus Repayments by Economic Type
I Tot.Exp.& Lend-Repay.(II + V) ......... 5,840 6,222 7,331 6,212 6,747 7,027 6,909 7,765 8,997 10,292 II Total Expenditure (I I I + IV) ................ 5,850 6,216 7,325 6,1 1 8 6,848 6,656 7,364 7,955 8,972 10,169 Ill Current Expenditure ( 1 -3) ... ......... .. ... 3,526 3,598 4,268 3,663 4,020 3,949 4,344 4,314 4,803 5,275
Expenditure on Goods & Serv . ....... 2,398 2,372 2,360 2,281 2,741 3,135 3,320 1.1-2 Wages & Sal.& Emplr.Contrib . ........ 976 1 ,145 1,166 1,090 1,225 1,301 1 ,551 1.3 Other Purch.of Goods & Serv . . ....... 1 ,422 1 ,227 1,194 1,191 1,516 1 ,834 1 ,769 3 Subsidies & Other Curr. Trans! ....... 1 1 7 147 207 165 20 159 290 324 585 343 3.2 Trans!. to Oth.Lev.Nat.Govt ............. 1 17 147 207 165 20 159 290 324 585 343 IV Capital Expenditure (4-7) . . . . . . . . . . . . . . . . . 2,324 2,618 3,057 2,455 2,828 2,707 3,020 3,641 4,169 4,894 4,5,6 Stock, Land, Fixed Cap. Assets ..... 2,253 2,504 2,952 2,242 2,712 2,591 2,908 3,556 4,074 4,804 7 Capital Transfers ...... .......................... 71 1 1 4 105 213 1 16 1 16 1 12 85 95 90 7.1.1 To Other Levels of Nat.Govt . . . . . . . .... 71 1 14 105 213 1 16 1 16 1 1 2 85 95 90 v Lending minus Repayments .. . . . . . . . . . . -10 6 6 94 -101 371 -455 -190 25 1 23 8.1 To Other Levels of Nat.Govt . . ......... -10 6 6 3 -2 8 -3 13 -7
S.1 1 DEFICIT /SURPLUS (A. I-C. I) ........... -490 -592 -480 1,664 1 ,350 1 ,261 2,354 1 ,466 -484 489
D. Financing by Type of Debt Holder Financing ( 1 1+ 11 1) ................................ 490 592 480 -1,664 -1 ,350 -1 ,261 -2,354 -1 ,466 484 -489
II Domestic Financing ( 1 -4 ) . . . . . . . . . . . . . . . . . 490 592 480 From Other General Govt . . . . . . . . . . . . . . . . 161 -3 -291
4,5 Other Domestic Financing .. . . . . . . . . . . . . . 329 595 771 Ill Financing Abroad .. . . . . . . . . . . . . . . . ..............
Table L Local Governments
A.l Total Revenue & Grants ................... 1,193 1,474 1 ,860 1 ,682 2,021 2,370 2,629 2,872 3,215 3, 1 37
II Total Revenue ................. . . . . . . . . . . . . . . . . . . . . 958 1 ,139 1 ,441 1 ,219 1 ,635 1 ,904 2,032 2,294 2,364 2,513
VII Grants ........................................ . .. ......... 235 335 419 463 386 466 597 578 851 624
18 From Other Levels of Nat. Govt . . ... 235 335 419 463 386 466 597 578 851 624
C.l Tot.Exp.& Lend-Repayments ........... 1 , 1 18 1,260 1,421 1,613 2,008 2,202 2,552 2,865 3,003 2,960
I I Total Expenditure .................... ........... 1,1 1 8 1 ,260 1,421 1 ,613 2,008 2,202 2,552 2,865 3,003 2,960
Ill Current Expenditure ( 1 -3) . . . . . . . . . . . . . . . . . 941 998 1,092 1,187 1,494 1,588 1,746 2,105 2,140 2,197
IV Capital Expenditure (4-7) ..... . . . . . . . ..... 177 262 329 426 514 614 806 760 863 763
5.1 1 DEFICIT /SURPLUS (A. I-C. I ) ........... 75 214 439 69 13 168 77 7 212 1 77
D. Financing by Type of Debt Holder
I Financing (11 + 1 1 1 ) ................................ -75 -214 -439 -09 -13 -168 -77 -7 -212 -177
II Domestic Financing ( 1 -4) ...... ........... -75 -214 -439 -09 -13 -168 -77 -7 -212 -177
From Other General Govt . ............... -19 9 -0 -10 -20 -2 -13 1 -15 -7
4,5 Other Domestic Financing ............... -56 -223 -433 -59 7 -166 -04 -8 -197 -170
Ill Financing Abroad ............ ...................
2002 Government Finance Statistics Yearbook 269
Maldives 556
Summary Table Consolidated Central Government
Total Revenue and Grants (A. I) . . . . . 2 Total Revenue (All) ......................... . 3 Current Revenue tA.II I) . . . . . . . . . . . . . . . . . . . . . 3.1 Tax (A.IV) ... . . . . . . . . . . . . . . ........................... . 3.2 Nontax (A.V) ... . . . . . . . . . . . . . ....................... . 4 Capital Revenue (A. VI) . . . . . . . . . . . . . . . . . . . . . 5 Grants (A. VI I) ..................................... . 5.1 Curr.(A17.1 +A18. 1 +A19. 1 ) .......... . 5.2 Cap.(A1 7.2 +A1 8.2+A1 9.2) . . . . . . ... . . .
6 Total Exp.& Lend-Repay(C.I) ......... . 7 Total Expenditure (C.II) .................... . 8 Current Expenditure (C. I I I ) .............. . 9 Capital Expenditure (C.IV) ............... . 10 Lending minus Repay (C.V) ......... ... .
1 1 Overall Deficit/Surplus ( 1 -6) . . . . . . . . . . . . 1 2 Financing (D.I o r E.l) ( = -1 1 ) .......... . 1 3 Abroad (D. I l l o r E . I l l ) ........................ . 1 4 Domestic (D. I I o r E.ll) . . . . . . . . . . . . . . . . .. . . . . . .
Memorandum Item:
15 Govt. Debt End Period (F.I) ............ .
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants( I I+VII) ... .
II Total Revenue (I I I +VI) ... . . ... ............ .
Ill Current Revenue (IV+ V) ................ .
IV Tax Revenue . . . . . ................................. . Tax on lnc.,Profits, Cap.Gains ... . . . . . .
1.2 Corporate ............................................. .
2 Social Security Contributions ......... . .
3 Taxes on Payroll & Work Force ..... .
4 Taxes on Property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5 Dom. Taxes on Goods & Serv . . ..... .
6 Taxes-lnternat'l Trade, Transac ..... . 6.1 Import Duties ........... . . . . . ....... . ..... . . ....... . 6.2 Export Duties . . . . . . . . . . . . .................. ... . .... .
7 Other Taxes ................ ........................ .
V Nontax Revenue ......... ....................... . 8 Entrepren. & Property Income ... . . . . . 9 Adm.Fees,Chges,Nonind.Sales ...... . 10 Fines and Forfeits .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Other Non tax Revenue .. . . . . . . . . . . . . . . . . . . .
VI Capital Revenue ... . . . . . . . . . . . . . . . . . . . ......... . .
1 3 Sales of Fixed Capital Assets ........ .
VII Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 7 From Abroad ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 7. 1 Current ............ . ....................... .. ......... .. . 1 7.2 Capital ............. . . . . . . . . . . ........................... .
2 3 4 5 6
270
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( =C.II) ................ . General Public Services .. . . . . . . . . . . . . . . . . . . Defense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Public Order & Safety ....................... . Education . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Health .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ................ . Social Security & Welfare .... . . . . . . . . . . . . .
1993
91 8.4 765.2 764.2 485.2 279.0
1 .0 153.2 30.5
122.7
1 ,331.1 1 ,31 7.4
614.2 703.2
13.7
-412.7
412.6 35.6
377.0
1 ,609.2
918.4
765.2
764.2
485.2 13.9 13.9
146.9
319.4 294.6
5.0
279.0 183.3 67.8
9.6 18.3
1 .0 1 .0
1 53.2 1 53.2 30.5
122.7
1 ,317.4 328.2 138.9 40.7
21 2.6 73.8 23.7
1994
1 , 144.3 981.7 979.7 536.4 443.3
2.0 162.6 23.0
139.6
1 ,350.9 1 ,357.5
691.9 665.6
�.6
-206.6
206.6 100.2 106.4
1 ,823.6
1 , 144.3
981.7
979.7
536.4 16.4 16.4
1 73.2
340.3 340.2
.1
6.5
443.3 326.9
53.5 32.6 30.3
2.0 2.0
162.6 162.6 23.0
139.6
1 ,357.5 348.1 133.9 40.9
212.2 107.0 43.5
1995
1 ,408.7 1 ,209.5 1 ,205.8
638.5 567.3
3.7 1 99.2
9.5 189.7
1 ,708.8 1 ,717.8
878.1 839.7
-9.0
-300.1
300.1 298.0
2.1
2,223.7
1 ,408.7
1 ,209.5
1 ,205.8
638.5 19.2 19.2
201.3
4 1 1 .4 41 0.0
1.4
6.6
567.3 41 1 .2
70.0 49.6 36.5
3.7 3.7
199.2 199.2
9.5 189.7
1 ,717.8 331.1 157.4 45.2
223.5 157.2 52.1
1996 1997 1 998 1999 2000 2001p 20021
Millions of Rufiyaa/ Year Ending December 3 1
1 ,567.8 1 ,324.9 1 ,321.6
713.1 608.5
3.3 242.9
30.1 212.8
1 ,701.6 1 ,692.6
955.4 737.2
9.0
-133.8
133.8 163.0 -29.2
2,281.3
1 ,567.8
1 ,324.9
1 ,321.6
713.1 23.8 23.8
229.8
450.7 450.6
.1
8.8
608.5 460.9 105.5 22.2 19.9
3.3 3.3
242.9 242.9
30.1 212.8
1 ,692.6 360.2 197.7 46.5
246.6 1 90.8 47.8
1 ,824.7 1 ,656.5 1 ,652.0
864.1 787.9
4.5 168.2 21.1
147.1
1 ,906.0 1 ,936.9 1 , 182.0
754.9 -30.9
-81.3
81.3 172.2 -90.9
2,373.0
1 ,824.7
1 ,656.5
1 ,652.0
864.1 27.3 27.3
272.8
552.8 552.8
1 1 .2
787.9 617.7 122.3 23.8 24.1
4.5 4.5
168.2 168.2 21.1
147.1
1 ,936.9 428.0 294.9
42.1 318.4 212.0 66.5
1 ,930.2 1 ,765.7 1 ,763.6
902.7 860.9
2.1 164.5 30.2
134.3
2,053.3 2,1 13.9 1 ,297.9
816.0 �0.6
-123.1
123.1 129.3 �.2
2,605.5
1 ,930.2
1 ,765.7
1 ,763.6
902.7 35.4 35.4
279.6
576.5 576.5
1 1 .2
860.9 670.1 144.4 18.3 28.1
2.1 2.1
164.5 164.5 30.2
134.3
2,1 13.9 426.8 298.2
72.1 432.1 224.2
71.3
2,225.3 2,062.6 2,058.6
977.3 1 ,081.3
4.0 162.7 22.6
1 40.1
2,506.4 2,494.9 1 ,545.5
949.4 1 1 .5
-281.1
281.1 56.7
224.4
2,782.9
2,225.3
2,062.6
2,058.6
977.3 42.1 42.1
295.6
628.5 628.5
1 1 .1
1 ,081.3 849.3 168.5 22.6 40.9
4.0 4.0
162.7 162.7 22.6
140.1
2,494.9 534.3 473.0
54.1 450.8 259.4
70.0
2,372.7 2,206.8 2,202.6 1 ,013.8 1 , 188.8
4.2 165.9 35.8
130.1
2,694.2 2,739.9 1 ,875.9
864.0 -45.7
-321.5
321.5 3.6
317.9
3,002.9
2,372.7
2,206.8
2,202.6
1 ,013.8 46.9 46.9
300.9
652.6 652.6
13.4
1 , 1 88.8 912.7 189.8 32.9 53.4
4.2 4.2
165.9 165.9 35.8
130.1
2,739.9 71 5.6 376.6
72.3 541.2 299.2
77.0
2,513.2 2,330.2 2,317.2 1 ,039.9 1 ,277.3
13.0 183.0 40.0
143.0
2,886.2 2,912.9 2,021.1
891.8 -26.7
-373.0
373.0 216.7 1 56.3
3,397.3
2,513.2
2,330.2
2,317.2
1 ,039.9 52.4 52.4
319.7
656.0 656.0
1 1 .8
1 ,277.3 965.5 226.4
21.0 64.4
13.0 13.0
183.0 1 83.0 40.0
1 43.0
2,912.9 777.9 377.6 60.3
534.0 300.4
67.6
2,740.3 2,640.8 2,628.5 1 ,100.3 1 ,528.2
12.3 99.5 25.0 74.5
3,279.3 3,320.8 2,1 13.0 1 ,207.8
-41.5
-539.0
539.0 51 1 .0
28.0
3,923.3
2,740.3
2,640.8
2,628.5
1 , 100.3 49.5 49.5
334.9
703.5 703.5
12.4
1 ,528.2 1 ,211 . 1
254.8 20.0 42.3
12.3 12.3
99.5 99.5 25.0 74.5
3,320.8 785.0 380.7
68.5 597.2 314.6
80.2
Government Finance Statistics Yearbook 2002
7 Housing & Commun. Amenities .... .. 8 Recr.,Cultr. ,Relig.Affrs . . . ...... . .. . . .. . .... ..
9-13 Econ. Affairs & Services .. . . . . . . . . . . . . . . . . . 9 Fuel & Energy .................................... . 10 Agric . .Forestry,Fishing,Hunt. . . . . . . . . . . .. 1 1 Mining, Manufc. & Construct. ........ ..
1 2 Transportation & Communication . . . 1 3 Oth. Econ. Affairs & Serv . . ..... . . . . . .... . 1 4 Other Expenditures .......................... . .
of which: Interest Payments . . . . . . . .
Table C . Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay( I I+ V) . . . . . . . . . .
II Total Expenditure ( I I I + IV) .. . . . . . . . . . . . . ..
Ill Current Expenditure ......... . . . .......... .... . 1 Expenditure on Goods & Serv . . ..... . 1.1 Wages and Salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.3 Other Purch.of Goods & Serv . . ... . . . . 2 Interest Payments ............................ .. 3 Subsidies & Oth. Curr. Trans!. . . . . . . .. 3.1 Subsidies . . . . . . . . . . . . . . . . . . . . . . ...................... ..
IV Capital Expenditure .......................... . . 4 Acquis. of Fixed Cap. Assets ........ . .
V Lending minus Repayments .. . . . . . . . . .. 8 Domestic ........... . . . . . . .... . . . . . . . . . . . .. . . . . . . . . . . . .. 8.1 To Other Levels of Nat. Govt .... . . . . .. 9 Abroad . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . .
I I 2 3
Ill 6 7 8
I I 4 6
Ill 9
II Ill
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing (11 + 11 1 ) ......... . . . . . . . . . . ........... ..
Domestic Financing .......................... . From Monetary Authorities .......... .. .. . From Deposit Money Banks ........ .. ..
Financing Abroad ...... . . . . . . . . . . . . . . . . . . . . . . . . . From Internal'! Develop. Instil.. . .. ... . From Foreign Governments ............ . Other Borrowing Abroad ...... . ... ........ .
Table E. Financing by Type of Debt Instrument Consolidated Central Government
Financing ( = D.I) . . . . . ... . . . . . . . . . . ......... . . . ..
Domestic Financing ( = D.II) . . . . . .. . . . . . .
Short-term Loans & Adv. n.e.c . .. . . .. Changes in Cash, Deposits, etc . . . ..
Financing Abroad ( = D. I I I ) . . . . . . . . . . . . . . . Long-term Loans n.e.c . . ................... .
Table F. Outstanding Debt Consolidated Central Government
(at End of Fiscal Year)
Total Debt ( 1 1+ 1 1 1) ............................ . .
Domestic Debt . . . . . . . . . . . . . . . ................... .. Foreign Debt ....................................... .
1993
98.2
370.3 18.1
123.3
209.5 19.4 31 .0 3 1 .0
1 ,331.1
1 ,31 7.4
614.2 577.2 161 .4 415.8
31 .0 6.0 6.0
703.2 703.2
13.7 -5.3 -5.3 19.0
412.6
377.0 377.7
-.7
35.6 54.0
-29.6 1 1 .2
412.6
377.0 377.7
-.7
35.6 35.6
1 ,609.2
846.6 762.6
2002 Government Finance Statistics Yearbook
1994
78.0
337.8 30.6
120.1
1 64.6 22.5 56.1 56.1
1 ,350.9
1 ,357.5
691.9 627.8 1 84.9 442.9
56.1 8.0 8.0
665.6 665.6
-6.6 -9.9 -9.9 3.3
206.6
106.4 1 15.3 -8.9
100.2 9 1 .2 28.2
-19.2
206.6
106.4 1 1 5.3 -8.9
100.2 100.2
1 ,823.6
960.9 862.7
1995
94.7
580.1 69.0
207.3
271.0 32.8 76.5 76.5
1 ,708.8
1 ,717.8
878.1 787.9 232.2 555.7 76.5 13.7 13.7
839.7 839.7
-9.0 -1 1 .3 -1 1 .3
2.3
300.1
2.1 4.5
-2.4
298.0 173.1 1 05.0
19.9
300.1
2.1 4.5
-2.4
298.0 298.0
2,223.7
1 ,063.0 1 , 160.7
1996 1997 1998 1999
Millions of Rufiyaa/ Year Ending December 31
90.5
431.3 137.9 83.1
182.7 27.6 81.2 81.0
1 .701.6
1 ,692.6
955.4 845.2 249.3 595.9 81.0 29.2 29.2
737.2 737.2
9.0 6.8 6.8 2.2
133.8
-29.2 -24.4
-4.8
163.0 122.2 33.2
7.6
133.8
-29.2 -24.4
-4.8
1 63.0 1 63.0
2,281.3
957.6 1 ,323.7
153.1
334.8 29.1 21.8
251.9 32.0 87.1 87.1
1 ,906.0
1 ,936.9
1 , 182.0 1 ,069.1
269.9 799.2
87.1 25.8 25.8
754.9 754.9
-30.9 -32.1 -32.1
1 .2
81.3
-90.9 -95.2
4.3
172.2 1 1 5.3 21.2 35.7
81.3
-90.9 -95.2
4.3
172.2 172.2
2,373.0
877.1 1 ,495.9
266.1
241.5 36.0 22.0
161 .4 22.1 81.6 81.6
2,053.3
2,1 13.9
1 ,297.9 1 , 188.4
290.7 897.7
81.6 27.9 27.9
816.0 816.0
-60.6 -62.6 -62.6
2.0
123.1
-6.2 21.5
-27.7
129.3 64.8 21.2 43.3
123.1
-6.2 21.5
-27.7
129.3 129.3
2,605.5
980.3 1 ,625.2
242.7
31 1 .9 20.9 23.2
237.9 29.9 98.7 98.7
2,506.4
2,494.9
1 ,545.5 1 .421.8
366.1 1 ,055.7
98.7 25.0 25.0
949.4 949.4
1 1 .5 -1.8 -1.8 13.3
281.1
224.4 227.9
-3.5
56.7 61.0
-34.7 30.4
281.1
224.4 227.9
-3.5
56.7 56.7
2,782.9
1 ,101 .0 1 ,681.9
2000
223.1
328.5 76.3 47.7
170.7 33.8
106.4 106.4
2,694.2
2,739.9
1 ,875.9 1 ,741.2
466.9 1 ,274.3
106.4 28.3 28.3
864.0 864.0
-45.7 -45.7 -45.7
321.5
317.9 324.4
-6.5
3.6 56.7
-28.7 -24.4
321.5
317.9 324.4
-6.5
3.6 3.6
3,002.9
1,317.4 1 ,685.5
Maldives 556
2001p
245.5
435.7 120.4 22.9
257.8 34.6
1 13.9 1 1 3.9
2,886.2
2,912.9
2,021 . 1 1 ,880.0
485.5 1 ,394.5
1 1 3.9 27.2 27.2
891.8 891.8
-26.7 -26.7 -26.7
373.0
1 56.3 197.9 -41 .6
216.7 14 1 .4 -10.0 85.3
373.0
1 56.3 197.9 -41 .6
216.7 216.7
3,397.3
1 ,495.1 1 ,902.2
2002f
500.0
467.7 6 1 .7 3 1 .0
339.5 35.5
126.9 126.9
3,279.3
3,320.8
2,113.0 1 ,946.3
543.5 1 .402.8
126.9 39.8 39.8
1 ,207.8 1 ,207.8
-41.5 -41 .5 -41 .5
539.0
28.0 28.0
51 1 .0 185.5 78.2
247.3
539.0
28.0 28.0
51 1 .0 51 1 .0
3,923.3
1 ,510.1 2.413.2
271
Malta 181
Summary Table Consolidated Central Government
1 Total Revenue and Grants (A. I) .... . 2 Total Revenue (A. II) ......................... . 3 Current Revenue IA.III) . . . . . . .............. . 3.1 Tax (A.IV) ........................................... .. 3.2 Nontax (A.V) ..... . . . . . . . . . . ................ ........ . 4 Capital Revenue (A. VI) .................... . 5 Grants (A. VII) ..................................... . 5.1 Curr.(A1 7. 1 +A18 . 1 + A 1 9. 1 ) .......... . 5.2 Cap.(A1 7.2+A1 8.2 +A1 9.2) ........... .
6 Total Exp.& Lend-Repay(C.I) ......... . 7 Total Expenditure (C.II) .................... . 8 Current Expenditure (C.II I) .............. . 9 Capital Expenditure (C.IV) ............... . 10 Lending minus Repay (C.V) ............ .
1 1 Overall Deficit/Surplus ( 1 -6) ........... .
1 2 Financing (D.I o r E.l) ( = - 1 1 ) .......... .
1 3 Abroad (D. I I I o r E. I l l) ........................ . 14 Domestic (D.II or E.ll) . . . . . . . . . . . . ........... .
Memorandum Item:
1 5 Govt. Debt End Period (F.I) ............ .
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants( I I + VII) ... .
II Total Revenue ( I l l+ VI) ...... . . . . .......... .
Ill Current Revenue (IV+ V) ................ .
IV Tax Revenue ...................................... . Tax on lnc.,Profits, Cap.Gains ........ .
1 . 1 Individual ....... .. ..................................... . 1 .2 Corporate ........................ . . . . . . . . . . . . . . . . . . . . . . 1 .3 Other Unalloc. Taxes on Inc . ......... .
2 Social Security Contributions .......... . 2.1 Employees ........................................... . 2.2 Employers ........................................... . 2.3 Self-Employed or Nonemployed .... . 2.4 Oth.Unalloc.Soc.Sec.Contrib . ......... .
3 Taxes on Payroll & Work Force ..... .
4 Taxes on Property ............................. . 4.3 Estate, Inheritance & Gift Taxes ... . 4.4 Taxes-Financ.& Cap. Transact. ....... .
5 Dom. Taxes on Goods & Serv . ...... . 5.1 Gen. Sales, Turnover or V.A.T . . ..... .
5.2 Excises ..................... ............................ .
6 Taxes-lnternat'l Trade, Transac ..... . 6.1 Import Duties ...................................... . 6.2 Export Duties ...................................... .
7 Other Taxes ........................................ .
V Nontax Revenue ................................ . 8 Entrepren. & Property Income ....... . 9 Adm.Fees,Chges,Nonind.Sales ...... . 10 Fines and Forfeits ............................. . 1 2 Other Nontax Revenue .................... .
VI Capital Revenue ................................ . 1 3 Sales o f Fixed Capital Assets ........ . 1 5 Sales of Land & lntang. Assets ..... .
VII Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17 From Abroad ....................................... . 17.2 Capital .................................................. .
2 7 2
1989
238.95
230.76
230.68
1 64.88
65.80
.08
8.19
8.19
270.08
274.41
202.80
71 .61
-4.33
-31 . 13
31 . 13
-3.21
34.34
1 1 7.84
238.95
230.76
230.68
1 64.88
51 .93
25.17
25.96
.80
32.74
1 7.48
1 1 .29
3.97
6.92
2.56
4.36
12.75
6.81
60.05
56.35
.49
65.80
48.71
1 5.79
.33
.97
.08
.08
8.19
8.19
8.19
1990
288.22
280.54
280.17
188.06
92.1 1
.37
7.68
7.68
326.28
327.20
224.27
102.93
-.92
-38.06
38.06
10.79
27.27
163.03
288.22
280.54
280.17
188.06
58.49
30.24
27.05
1 .20
40.59
20.27
13.33
6.99
7.89
2.66
5.23
14.81
.93
7.03
65.66
63.1 6
.62
92. 1 1
72.05
1 9.28
.41
.37
.37
.37
7.68
7.68
7.68
1991
319.18
302.81
301.43
204.87
96.56
1 .38
1 6.37
16.37
359.94
360.38
252.87
107.51
-.44
-40.76
40.76
5.81
34.95
201.99
319.18
302.81
301.43
204.87
63. 1 1
28.88
32.76
1 .47
40.57
21 .68
14.24
4.65
8.46
2.21
6.25
1 9.02
2.58
9.03
73.03
70.03
3.00
.68
96.56
75.01
20.24
.31
1 .00
1.38
.90
.48
16.37
1 6.37
1 6.37
1992 1993 1994 1995 1996 1 997 1998
Millions of Uri/ Year Ending December 3 1
309.30
292.91
291.50
227.56
63.94
1.41
16.39
16.39
336.49
333.79
279.69
54.10
2.70
-27.19
27.19
�.45
33.64
235.33
309.30
292.91
291.50
227.56
72.97
34.1 3
37.23
1.61
44.80
23.57
1 5.27
5.96
8.85
2.07
6.78
20.61
2.89
9.02
79.49
76.47
.84
63.94
43.67
1 9.22
.33
.72
1 .41
.71
.70
1 6.39
1 6.39
1 6.39
335.53
327.1 0
326.14
254.68
71.46
.96
8.43
8.43
363.09
367.78
31 1 . 1 1
56.67
-4.69
-27.56
27.56
.82
26.74
296.30
335.53
327.10
326.14
254.68
86.66
42.81
39.59
4.26
53.43
26.36
20.77
6.30
9.83
1 .64
8.19
20.23
3.68
7.68
83.68
78.94
.85
71 .46
49.70
1 9.76
.41
1.59
.96
.96
8.43
8.43
8.43
358.31
345.46
344.50
262.65
81 .85
.96
12.85
12.85
395.88
402.47
343.10
59.37
�.59
-37.57
37.57
6.67
30.90
339.59
358.31
345.46
344.50
262.65
89.29
48.64
33.59
7.06
56.80
27.72
21 .93
7.15
8.82
1 .60
7.22
39.14
6.68
8.81
67.61
66.41
.99
81 .85
56.49
20.1 9
.50
4.67
.96
.96
12.85
12.85
1 2.85
406.84
402.32
401 .23
329.98
71 .25
1 .09
4.52
4.52
437.71
447.46
384.46
63.00
-9.75
-30.87
30.87
-2.82
33.69
41 0.79
406.84
402.32
401 .23
329.98
100.87
54.09
36.52
10.26
66.16
32.15
26.59
7.42
12.69
1 .57
1 1 .1 2
131 .89
79.49
23.59
1 7.27
1 7.27
1 .10
71 .25
45.86
1 9.88
.50
5.01
1 .09
1 .09
4.52
4.52
4.52
407.43
386.62
386.05
325.80
60.25
.57
20.80
20.80
t500.35
500.00
t434.69
t65.32
t.35
t-92.92
t92.92
t-1 .22
t94.14
51 4.47
407.43
386.62
366.05
325.80
94.05
53.89
32.57
7.59
71.12
33.97
28.19
8.51
.45
1 1 .96
1 .45
10.51
1 30.82
78.76
23.74
1 6.63
1 6.63
1.22
60.25
44.37
14.93
.41
.54
.57
.57
20.80
20.80
20.80
450.75
440.94
439.74
373.56
66.18
1 .20
9.81
9.81
576.74
535.42
466.72
68.70
41 .32
-125.99
125.99
-1 . 19
127.18
661.35
450.75
440.94
439.74
373.56
1 1 1.06
59.79
44.68
6.59
82.35
38.33
33.46
10.27
.29
1 2.28
1 .80
10.48
148.52
84.62
33.99
18.08
18.08
1.27
66.1 8
44.36
18.05
.91
2.86
1 .20
1.20
9.81
9.81
9.81
460.31
450.27
449.55
377.66
71.89
.72
10.04
10.04
536.79
576.32
484.66
91 .65
-39.53
-76.48
76.48
-4.27
80.75
761.59
460.31
450.27
449.55
377.66
1 1 1 .09
60.47
44.22
6.40
78.09
36.82
31 .81
9.40
.06
12.44
1 .70
10.75
1 57.25
72.63
43.77
18.66
1 8.38
.13
71 .89
62.30
7.98
.83
.77
.72
.72
10.04
1 0.04
1 0.04
Government Finance Statistics Yearbook 2002
28
Memorandum Item:
Grants Received in Kind (Not Included Above) .................... ..
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( =C.II) ................ . General Public Services .................. ..
2 Defense ................... ........................... .. 3 Public Order & Safety ...................... .. 4 Education ............................................. . 5 Health ............ ............. . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Social Security & Welfare ................ . 7 Housing & Commun. Amenities .... .. 8 Recr . • Cultr . • Relig.Affrs . ... . . . . . . . . . . . . . . . . . ..
9-13 Econ. Affairs & Services .................. . 9 Fuel & Energy .................................... . 10 Agric .• Forestry,Fishing,Hunt. .......... .. 1 1 Mining, Manufc., & Construct. ... . . . . . . 1 2 Transportation & Communication . . . 1 3 Oth. Econ. Affairs & Serv . ............... . 1 4 Other Expenditures .......................... ..
II
of which: Interest Payments ...... ..
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay( I I+ V) ........ ..
Total Expenditure ( I I I + IV) .............. ..
Ill Current Expenditure . . . . . . . . . . . . . . . . . . . . . . . . . . . Expenditure on Goods & Serv . . ..... .
1 . 1 Wages and Salaries .................. ........ . 1 .3 Other Purch.of Goods & Serv . . ...... . 2 Interest Payments ............................ .. 3 Subsidies & Oth. Curr. Trans! . ...... ..
3.1 Subsidies .. . . . . .............. ........................ .. 3.3-4 Transf.to Nonpft.lnst.& Houshld . . . .. 3.5 Transfers Abroad ... . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
IV 4
7
7.1
Capital Expenditure . . . . . . . .................... . Acquis. of Fixed Cap. Assets . . . . . . . . .. Capital Transfers . . . . . . . . . . . ................... .. Domestic .. . . . . . . . . . . . . . . ....... .............. . . . . . . . . ..
V Lending minus Repayments .. . . . . . . . . .. 8 Domestic .... . . . . . . . . . . . . . . . . . . . ....................... . 8.2 To Nonfin. Pub. Ent. ................. . . .. .. . .. 8.3-4 To Financial ins!. & Other .... .. . ....... .. 9 Abroad ........... . . . . . . . . . . . . . . . . . . . . . . . ................ .
I I 2
3
4
Ill 6
7
8
9
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing ( 1 1+ 1 1 1 ) .. . . . . . . . . . . . . . ............... . .
Domestic Financing .......................... . From Monetary Authorities ... . . . . . . . . . . . . From Deposit Money Banks .......... .. Other Domestic Financing .......... . .. . . Adjustment to Domestic Financing
Financing Abroad .............................. . From Internal'! Develop. Instil . . . . . . . . . From Foreign Governments ............ . Other Borrowing Abroad ........ .......... . Changes in Cash, Deposits, etc . . . .. Adjustment to Financing Abroad .. ..
1989
.32
274.41 18.57 6.84 7.35
24.56 24.28 93.16 24.26
7.89
62.44 7.87 4.46
1 7.07 29.68 3.36 5.06 5.06
270.08
274.41
202.80 94.14 76.04 18.10 5.06
103.60
71.61 71.61
-4.33 -4.33
31 .13
34.34 28.89 5.40
.05
-3.21 -.23
-1.33
-1 .65
2002 Government Finance Statistics Yearbook
1 990
.64
327.20 25.51 6.19 7.76
28.89 23.35
105.93 27.31
5.69
91.06 25.09 4.66
1 7.31 40.05
3.95 5.51 5.51
326.28
327.20
224.27 104.26 77.81 26.45
5.51 1 1 4.50
102.93 102.93
-.92 -.92
38.06
27.27 4.16
20.54 2.57
10.79 4.95 6.79
-.95
1991
.37
360.38 31 .97 6.49 8.55
32.54 26.59
1 1 3.08 30.80
5.87
95.35 24.09
4.95 1 7.69 44.23
4.39 9.14 9.14
359.94
360.38
252.87 122.81 84.42 38.39
9.14 1 20.92
107.51 107.51
-.44 -.44
40.76
34.95 50.09
-14.12 -1 .02
5.81 5.56 1 .09
-.84
1992 1993 1994 1995
Millions of Liri/ Year Ending December 3 1
.51
333.79 28.87
7.16 10.1 1 39.33 31 .23
124.19 23.80 6.90
51 .49 .37
5.60 16.80 23.65
5.07 10.71 10.71
336.49
333.79
279.69 145.82 104.40 41 .42 10.71
123.16
54.10 54.10
2.70 2.70
27.19
33.64 8.03
1 1 .12 14.49
-6.45 -.65
-3.41
-2.39
.31
367.78 30.93 8.63
1 1 .98 45.59 44.30
125.14 27.08 6.96
54.02 .07
6.03 16.20 24.05
7.67 13.15 13.15
363.09
367.78
31 1 . 1 1 166.77 124.49 42.28 13.15
131 . 19
56.67 56.67
-4.69 -4.69
27.56
26.74 -47.89 58.50 16.13
.82 -2.29
1 .80
1 .31
.35
402.47 35.98 9.76
12.89 47.85 43.73
135.13 37.87 7.30
54.1 1 .30
6.14 9.90
28.35 9.42
1 7.85 17.85
395.88
402.47
343.10 182.40 136.87 45.53 17.85
142.85
59.37 59.37
-6.59
-6.59
37.57
30.90 14.52 -7.80 24.18
6.67 .70
6.21
-.24
447.46 46.58 10.18 15.01 52.39 45.68
145.82 46.39
7.1 5
57.44 .20
6.28 9.50
31 .50 9.96
20.82 20.82
437.71
447.46
384.46 210.39 145.31 65.08 20.S2
153.25
63.00 63.00
-9.75 -9.75
30.87
33.69 -.16
10.16 23.69
-2.82 -1 .70 -.85
-.27
1996
500.00 54.49 1 1 .09 1 7.36 57.47 44.45
1 73.06 49.49
7.41
60.59 .26
6.56 1 1 .63 26. 19 15.95 24.59 24.59
t500.35
500.00
t434.69 t206.75 t163.08
t43.67 24.59
t203.35 t31.36
t171 .65 t.34
t65.32 t53.02 t1 2.30 t1 2.30
t.35 t.1 5
t2.14 t-1.99
t.20
t92.92
t94.14 t4.41
t48.79 t53.49
t-12.55
t-1.22 t-1.30 t2.10
t-2.44 t.18 t.24
1997
535.42 42.42 1 1 . 17 21 .17 65.21 53. 17
184.37 50.61 1 1 .51
61.56 .83
7.20 14.30 25.23 14.00 34.23 33.70
576.74
535.42
466.72 2 1 1 .47 161 .29 50. 18 33.70
221 .55 35.69
185.63 .23
68.70 58.35 10.35 10.35
41 .32 41 .32 42.82 -1.50
125.99
127. 18 -15.10 96.85 65.97
-20.54
-1 . 19 1 .82
-2. 17 -.99
.20 -.05
Malta 181
1998
576.32 44.48 10.52 22.12 65.67 55.35
196.14 51 .33 10.99
77.18 5.19 7.06
28.90 22.93 1 3. 1 1 42.53 42.01
536.79
576.32
484.66 213.40 1 64.87 48.53 42.01
229.25 30.71
198.54
91 .65 72.47 19 .18 1 9. 18
-39.53 -39.53 -28.09 -1 1 .44
76.48
80.75 -35.89 94.81 45.75
-23.92
-4.27 -.41
-3.09 -.44 -. 13 -.20
273
Malta 181
1989 1990 1991
Table E. Financing by Type of Debt Instrument Consolidated Central Government
Financing ( = D.l) . . . . . . . . . . . . . . . . . .. .. . . . . . . . . . . . 31.13 38.06 40.76
II Domestic Financing ( = D.ll) ............ . 34.34 27.27 34.95 Long-term Bonds .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.40 20.54 30.40
2 Short-term Bonds and Bills . . . 4.95 29.67 3 Long-term Loans n.e.c . . .................... 5 Other Domestic Liabil ities ... . . . . . . .. ..... 6 Changes in Cash, Deposits,etc . . . . . . . 23.99 -22.94 4.55
Adjustment to Domestic Financing
Ill Financing Abroad ( = D.I I I ) .. . . . . . . . . . . . . . -3.21 10.79 5.81 9 Long-term Loans n.e.c . . .................... -1 .56 1 1 .74 6.65 1 2 Changes in Cash, Deposits, etc . . . . . -1.65 -.95 -.84
Adjustment to Financing Abroad
Table F. Outstanding Debt Consolidated Central Government
(at End of Fiscal Year)
Total Debt ( 1 1+ 1 1 1 ) ........................ . . . . . . 1 1 7.84 163.03 201.99
II Domestic Debt .. . . . . . . . . . . . . . . . . . . . . . 90.95 125.54 157.28 Ill Foreign Debt ................................ 26.89 37.49 44.71
274
1992 1993 1994 1995 1996 1997 1998
Millions of Uri/ Year Ending December 31
27.19 27.56 37.57
33.64 26.74 30.90 29.78 28.66 28.70
3.86 -1.92 2.20
-6.45 .82 6.67 -4.06 -.49 6.91 -2.39 1 .31 -.24
235.33 296.30 339.59
186.93 245.82 283.33 48.40 50.48 56.26
30.87 t92.92 125.99 76.48
33.69 t94.14 127.18 80.75 32.70 t70.17 167.25 1 10.00 19.79 t36.77 -19.03 -5.82
-17.20 t-.15 t-.25 -.50 -.50
-1.75 t-1 1.30 -19.37 -19.25 t-1.25 -1.17 -3.68
-2.82 t-1 .22 -1 . 19 -4.27 -2.55 t-1.64 -1.34 -3.94
-.27 t.1 8 .20 -.13 t.24 -.05 -.20
410.79 514.47 661.35 761.59
357.36 462.68 610.90 71 5.08 53.43 51 .79 50.45 46.51
Government Finance Statistics Yearbook 2002
Summary Table Consolidated Central Government
Total Revenue and Grants (A. I) . . . . . 2 Total Revenue (A. I I ) . . . . . . . . . . . . . . . . . . . . . . .. 3 Current Revenue (A.II I) 3.1 Tax (A.IV) .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.2 Nontax (A.V) ... . . . . . . . . . . . . . . . . . . 4 Capital Revenue (A. VI) ....... . . . . . 5 Grants (A.VII) . . . . . . . . . . . . . . . . . . . . . . . 5.1 Curr.(A1 7. 1 + A 1 8. 1 + A 1 9. 1 ) . . 5.2 Cap.(A1 7 .2 +A1 8.2 +A1 9 .2 )
6 Total Exp.& Lend-Repay(C.I) .. 7 Total Expenditure (C.II) . . . . . . . . . . . . . . . . . . . . . 8 Current Expenditure (C. I l l ) . . . . . . . . . . . . . . . 9 Capital Expenditure (C.IV) . . . . . 10 Lending minus Repay (C.V).
1 1 Overall Deficit/Surplus ( 1 ·6) . . . . . . . . . . . .
1 2 Financing (D.I o r E.l) ( = ·1 1 ) .. . . . . . . . . . 1 3 Abroad (D. I l l o r E . I l l ) . . . . . . . . . . . . . . . . . . . . . . . . . 1 4 Domestic (D.II o r E.l l) . . . . . . . . . . . . . . . . . . . . . . . .
Memorandum Item: 1 5 Gov1. Debt End Period (F.I) . . . . . . . . . . . . .
Summary Table Budgetary Central Government
1 Total Revenue and Grants (A. I) .... . 2 Total Revenue (A. I I ) ................... ...... . 3 Current Revenue (A. I I I ) . . . . . . . . . . . . . . . . . . . . 3.1 Tax (A.IV) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.2 Nontax (A.V) ................ . . . . . . . . . . . . . . . . . . . . . . . . 4 Capital Revenue (A. VI) ...... . . . . . . .. . . . . . . 5 Grants (A. VII) . . . . . . . . . . . . . . .. .. . . ....... . . . ....... . 5.2 Cap.(A1 7.2 +A1 8.2 +A1 9.2 ) . . . . . . . . . . . . 6 Total Exp.& Lend-Repay(C.I) . . . . . . . . . . 7 Total Expenditure (C.II) . . . . . . . . . 8 Current Expenditure (C. I I I ) .. . . . 9 Capital Expenditure (C. IV) 10 Lending minus Repay (C.V) . . . . . . . . . . . . . 1 1 Overall Deficit/Surplus ( 1 -6) . . 1 2 Financing (D.I o r E.l) .. . . . . . . . . . . . . . 1 3 Abroad (D. I l l o r E . I l l) . . . . . . . . . . . 1 4 Domestic (D. I I or E. I I ) ........ . . . .
Memorandum Item: 1 5 Govt. Debt End Period (F. I ) .. . . . . . . . ... .
Summary Table Central Govt - Soc. Security Funds
Total Revenue and Grants (A.I) . . . . . 2 Total Revenue (A. I I ) . . . . . . . . . . . . . . . 3 Current Revenue (A.II I) .... . 3.1 Tax (A.IV) . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.2 Nontax (A.V) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Total Exp.& Lend-Repay(C.I) 7 Total Expenditure (C. I I ) . . . . . . . . ............ . 8 Current Expenditure (C. I I I ) . . . . . . . 9 Capital Expenditure (C. IV) .. . . . . . 1 1 Overall Deficit/Surplus ( 1 ·6) . . . . . . . 1 2 Financing (D. I o r E.l) . . . . . . . . . . . . . . . . . 1 3 Abroad ( D . I l l o r E . I l l ) ...... . 14 Domestic (D . I I or E . l l ) ....... .. .
1
2
3
Summary Table Central Govt. Extrabudg. Accts
Total Revenue and Grants (A. I) . . . . . Total Revenue (A. I I ) . . . . Current Revenue (A.I I I ) . . . . . . .
1992
t 1 1 ,403 t 1 1 ,378 t1 1 ,378 t10,184
t1 , 194 tt25 tt25
t11 ,762 t 1 1 ,5 18
t9,246 t2,271
t244
t-358
t358 t-337 t695
t16,036
10,489 10,464 10,464 9,552
912
25 25
9,418 9,174 7,432 1 ,742
244 1 ,071 1 ,785 -337 2,122
1 5,976
t641 t641 t641 t574 t67
t1 , 137 t1 , 137
t998 t139
t-496 t-1 ,324
tt-1,324
t274 t273 t273
2002 Government Finance Statistics Yearbook
1993
t12,441 t12,364 t12,364 t1 1 ,098
t1 ,266 tt78 tt78
t1 2,423 t12,148
t9,786 t2,362
t275
t19
t-19 t-314 t295
t1 7,408
1 1 ,289 1 1 ,21 1 1 1 ,21 1 10,360
851
78 78
9,902 9,627 7,720 1 ,907
275 1 ,388
827 -31 4 1 ,141
1 7,338
876 876 876 674 203
1 ,236 1 ,236 1 , 1 34
1 02 -360 -869
-869
t276 t275 t275
1994
t1 4,206 t14,076 t14,076 t12,412
t1 ,665 t
t130 t-
t130
t14,373 t14,271 t 1 1 ,550
t2,722 t102
t-167
t167 t-106 t273
t19,915
12,866 12,736 12,736 1 1 ,612 1 , 124
130 130
1 1 ,346 1 1 ,244 9,029 2,215
102 1 ,520 1 ,658 -106 1 ,764
1 9,788
1 ,017 1 ,017 1 ,0 17
729 288
1 ,447 1 ,447 1 ,331
1 1 5 -430
-1 ,405
-1 ,405
t324 t324 t324
1995 1996 1997 1998
Millions of Rupees/ Year Ending June 30
1 4,658 1 4,398 1 4,398 12,164 2,233
262
262
1 5,472 1 5,502 12,891 2,611
-30
-814
8 14 -814 1 ,628
23,089
13,018 12,756 12,756 1 1 ,243
1 ,514
262 262
12,081 12, 1 12 9,959 2,153
-30 937
2,403 -383
2,786
22,91 1
1 ,285 1,285 1 ,285
845 440
1 ,553 1 ,553 1 ,532
21 -268
-1,512 -431
-1,081
355 356 356
14,689 14,469 14,469 12,669
1 ,800
221
221
17,772 1 7,280 14,473 2,807
493
-3,083
3,084 2,376
708
28,374
12,723 12,503 12,503 1 1 ,663
840
221 221
13,862 13,370 1 1 , 109 2,261
493 -1 , 1 39 3,365 2,375
991
28,179
1,544 1 ,544 1 ,544
912 632
1 ,861 1,861 1 ,857
5 -31 7 -209
2 -21 1
422 422 422
1 8,339 1 8,277 18,277 1 5,050 3,226
63
63
21 ,766 20,260 1 6,966 3,294 1 ,506
-3,427
3,427 -491
3,919
31 ,587
16,347 1 6,285 1 6,285 14,001 2,264
63 63
1 7,081 1 5,575 12,729 2,846 1 ,506 -734
3,394 200
3,193
31 ,377
1 ,497 1 ,496 1 ,496
948 548
2,475 2,475 2,457
1 7 -978
44 -892 736
495 495 495
20,543 20,327 20,327 17,054 3,273
216
216
1 9,685 21 ,446 18,824 2,622
-1,761
858
-858 -958
100
33,609
1 8,364 1 8,148 1 8,148 1 5,886 2,262
216 216
14,758 16,519 14,029 2,490
-1,761 3,606
61 -277
338
33,417
1 ,761 1 ,761 1 ,761 1 ,054
707 2,793 2,793 2,777
1 6 -1,032
-868 -881 -187
418 418 418
1999
t23,217 t23,082 t22,582 t19,433
t3,149 t500 t135
t-t135
t24,776 t25,479 t22,004
t3,475 t-703
t-1,559
t1 ,559 t292
t1 ,267
t34,363
21 , 1 78 21 ,Q43 20,543 1 8,200 2,343
500 135 135
18,695 19,398 16,1 1 3 3,285 -703 2,483
640 -1 , 178
1 ,818
34,163
1 ,533 1 ,533 1 ,533 1 , 1 10
423 3,266 3,266 3,256
10 -1 ,733
978 1 ,470 -492
t506 t506 t506
Mauritius 684
2000
25,748 25,587 25,087 21 ,983
3,104 500 161
161
27,206 27,032 23,204
3,828 174
-1 ,458
1 ,458 -505 1 ,963
39,315
23,412 23,251 22,751 20,613
2,138 500 161 161
20,294 20,120 16,699 3,421
1 74 3,1 18 2,998 -504
3,502
39,01 5
1 ,798 1 ,798 1 ,798 1 ,230
568
3,679 3,679 3,614
65 -1 ,881 -1,51 5
-1 -1 ,514
538 538 538
2001
t25,573 t25,374 t25,373 t21 ,642
t3,730 t1
t1 99 t-
t199
t24,402 t30,592 t25,435
t5,157 t-8,190
t1 , 171
t-1 , 171 t-3,584 t2,413
t40,580
22,633 22,433 22,433 20,189
2,244
199 199
16,579 22,769 18,193 4,577
-8,190 6,054 -935
-3,584 2,648
40,220
2,275 2,275 2,275 1 ,294
981 4,1 16 4,1 16 3,999
1 1 7 -1,841
-124
-124
t665 t665 t664
275
Mauritius 684
3.1 Tax (A.IV) ............................. . . . . . . . . . . . . . . ..
3.2 Nontax (A.V) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .......... .
4 Capital Revenue (A. VI) ............... ..... .
6 Total Exp.& Lend-Repay( C. I) ......... .
7 Total Expenditure (C.I I) ... . . . . ............. .
8 Current Expenditure (C. I l l ) .............. . 9 Capital Expenditure (C.IV) ............... .
1 1 Overall Deficit/Surplus ( 1 -6) . . . . . . . . . . . .
12 Financing (D. I or E . l ) ............... . . . . . . . . . . 14 Domestic (D. II or E. l l ) ....................... .
Memorandum Item:
1 5 Govt. Debt End Period ( F . I ) ............ .
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants( I I+VII) ... .
II Total Revenue ( I I I + VI) . . . . . . . ............. .
Ill Current Revenue ( IV+ V) ..... . . . . . . . . . . . .
IV Tax Revenue ... . . . . . . . . . . . . . . . . ................... .
Tax on lnc .• Profits, Cap.Gains .. . ... . . . 1.1 Individual. . . . . . . . ................. . . . . . . . . . . . . . . . . . . . . . .
1 .2 Corporate .................... . . . . . . . . . . . . . . . . ......... .
2 Social Security Contributions .. . . . . . . . . .
3 Taxes on Payroll & Work Force ..... .
4 Taxes on Property ....................... . . . ... . 4.1 Recur. Taxes on lmmov. Prop . . ..... .
4.3 Estate, Inheritance & Gift Taxes ... .
4.4 Taxes-Financ.& Cap.Transact. ....... .
4.5 Nonrecurrent Taxes on Prop . . ........ .
5 Dom. Taxes on Goods & Serv . . ..... .
5.1 Gen. Sales, Turnover or V.A.T . . . . . . . .
5.2 Excises .. . . . . . . . ........................................ .
6 Taxes-lnternat'l Trade, Transac ..... .
6.1 Import Duties .. . . . . . . . . . . . . . . . . .................... . 6.2 Export Duties ............................ . . . . . . . . . . .
7 Other Taxes .. . . . . . . . . . . . . . .............. ........... .
V Nontax Revenue . . . . . . . . . ....................... .
8 Entrepren. & Property Income .. . . . . . .
9 Adm.Fees,Chges,Nonind.Sales ...... .
10 Fines and Forfeits ............... ............. . . 1 1 Contr.to Gov.Emp.Pens.& Welf.Fd. 1 2 Other Nontax Revenue .................... .
VI 1 3
Capital Revenue ................................ . Sales of Fixed Capital Assets ........ .
VII Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17 From Abroad .. . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . ....... .
17.2 Capital . . . . . . . . . . . ....... ......................... . . . . . . . .
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( =C.I I ) ................ .
General Public Services ..... . . . . . . . . . . . . . . .
2 Defense ...... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 Public Order & Safety ... . . . . . . . . . . . . . . . . . . . . .
4 Education ..... ... ............. ...... . . . . . . . ...... . .... .
5 Health .......... . ........................................ .
6 Social Security & Welfare ... . . . . . . . . . . . . . .
7 Housing & Commun. Amenities .. . . . .
8 Recr.,Cultr.,Relig.Affrs . . ........... . .
9-13 Econ. Affairs & Services .................. . 9 Fuel & Energy ....... ............................ ..
10 Agric.,Forestry,Fishing,Hunt. .......... ..
276
1992
t57 t216
t+1 ,207 +1 ,207
t816 t391
t-933 t-103 t-103
t60
+1 1 ,403
t 1 1 ,378
+ 1 1 ,378
+10,184 + 1 ,565
t552 t1,013
t574
+57
t569 t6 t1
t559 t3
+2,812 t928 +886
+4,588 +4,160
+416
t19
t1 , 194 t741 t315
t27 t48 t63
tt-
t25 t25 t25
t1 1 ,518 t1 ,239
t176 t883
t1 ,684 t931
t1 .765 +500 +340
t1 ,881 t14
t683
1993
+64 t212
t+1 ,285 t1 ,285
t932 t353
t-1 ,009 t23 t23
t70
+1 2,441
t12,364
+1 2,364
+ 1 1 ,098 t1 ,465
t697 t768
+674
t64
t716 t7
tt705
t4
t3,041 +1 ,020 +1 ,076
+5, 1 1 9 +4,685
t434
t20
+1 ,266 t832 +306
t29 t50 t48
tt-
t78 t78 t78
t12, 148 t 1 ,258
+180 +1 ,094 t1 ,816 t1 , 146 t1 ,966
t739 +234
t1 ,886 t2
t715
1994
t72 t252
t+1 ,581 +1 ,581 t 1 , 190
t391 t-1 ,257
t-86 t-86
t126
+14,206
+1 4,076
+1 4,076
t 12,412 t1 ,497
t683 t814
t729
t72
t777 t7
tt765
t4
+3,556 t1,210 +1 , 126
+5,764 t5,363
t400
t18
+1 ,665 +1 , 125
t390 t33 t73 t44
tt-
t130 t130 t130
t14,271 t1 ,515
t200 t1 ,276 t2,310 t1 ,306 t2,369
t999 t231
t2,121 t7
t821
1995 1996 1 997 1998 1999 2000 2001
Millions of Rupees/ Year Ending June 30
77 279
1 ,838 1 ,838 1 ,400
438 -1 ,483
-77 -77
1 78
1 4,658
1 4,398
14,398
1 2,164 1 ,804
863 941
845
77
809 1 6
785 8
3,639 1 ,264 1 ,101
4,979 4,979
12
2,233 1 ,646
420 27 78 62
262 262 262
1 5,502 1 ,629
226 1 ,456 2,762 1 ,326 2,675
872 267
2,094 7
909
94 328
2,049 2,049 1 ,507
542 -1 ,627
-73 -73
1 95
14,689
14,469
14,469
12,669 1 ,973
991 982
912
94
895 9
878 8
3,885 1 ,357 1 , 1 63
4,899 4,898
1 1
1 ,800 1 , 142
421 39 81
1 1 7
221 221 221
1 7,280 1 ,820
242 1 ,577 2,878 1 ,438 3,149
944 321
2,323 7
1 ,01 1
101 394
2,2 1 1 2,21 1 1 ,779
431 -1,715
-1 1 -1 1
210
18,339
18,277
1 8,277
1 5,050 2,287 1 ,220 1 ,067
948
101
976 9
963 4
5,157 2,442 1 ,276
5,570 5,570
1 1
3,226 2,523
489 44 92 79
63 63 63
20,260 2,067
224 1 ,71 1 3,600 1 ,595 3,937 1 ,247
374
2,509 9
960
1 1 4 304
2,134 2,134 2,018
1 1 6 -1,716
-51 -51
192
20,543
20,327
20,327
1 7,054 2,409 1 ,238 1 ,171
1 ,054
1 1 4
1 , 101 9
1 ,088 4
6,207 2,724 1 ,529
6, 1 57 6,157
12
3,273 2,564
456 54
101 78
216 216 216
21 ,446 2,262
189 1 ,659 3,623 1 ,788 4,421 1,255
333
2,536 1 1
1 ,098
t123 t383
tt2,815 +2,815 +2,635
+180 t-2,309
t-59 t-59
t200
t23,217
t23,082
t22,582
t1 9,433 t2,700 t1 ,363 t1 ,337
t1 , 1 1 0
t123
t1 ,209 t9
t+1 , 196
t4
t8,305 t4,639
t1 .776
t5,973 t5,973
t-
t13
+3,149 +2,274
t501 t46
t1 14 +214
t500 t500
t 135 t135 t135
t25,479 t2,385
t217 +2,000 t4,028 t2,140 t5,378 t1 ,309
t422
t3,802 t23
t1 ,469
140 398
3,233 3,233 2,891
342 -2,695
-25 -25
300
25,748
25,587
25,087
21 ,983 2,881 1 ,540 1 ,341
1,230
140
1 ,206 9
1 , 193 4
9,579 5,604 2,160
6,935 6,935
12
3,104 2,294
567 65
120 58
500 500
161 161 161
27,032 2,369
239 1 ,996 4,366 2,267 5,864 1 ,706
432
3,903 25
1 ,306
t159 t505
t1 t3,706 t3,706 t3,243
t463 t-3,042
t-1 12 t-1 1 2
t360
t25,573
t25,374
t25,373
+21 ,642 t3,039 t1,518 t1 ,521
t1 ,294
t152
t1 ,324 t9
tt1,31 1
t4
t9,473 t5,925 t2,107
t6,349 t6,349
t-
t1 1
t3,730 t2,757
t71 1 t76
t123 t63
t1 t1
t199 t199 t199
t30,592 t2,996
t253 t2,185 t4,514 t2,562 t6,551 t2,021
t401
t4,805 t23
t1 ,405
Government Finance Statistics Yearbook 2002
1 1
1 2
1 3
1 4
Mining, Manufc., & Construct. ........ . Transportation & Communication .. . Oth. Econ. Affairs & Serv . . . . . . . . . . . . . . . . . Other Expenditures ........................... .
of which: Interest Payments ..... . . .
1992
t41 t689 t454
t2, 1 19 t1 ,470
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay(II + V) ......... .
II Total Expenditure (I I I + IV) .. . . . . . . . . . . . . . .
Ill Current Expenditure .......................... . Expenditure on Goods & Serv . .. . . . . .
1 .1 Wages and Salaries .......................... . 1 .2 Employer Contributions .................... . 1.3 Other Purch.of Goods & Serv . . ...... . 2 Interest Payments .... . . .. . . . . . . . . . . . . . . . . . . . . . . 3 Subsidies & Oth. Curr. Trans! . ....... . 3.1 Subsidies .. . . . . . . . . . . . . . . . . . . . . . . . ... . ........ .. ...... . 3.2 Transf.to Oth.Lev.Nat.Govt . .. . . . . . . . . . . . 3.3-4 Transf.to Nonpft. lnst.& Houshld . . .. . 3.5 Transfers Abroad ............................... .
IV Capital Expenditure ... . . . . . . . . . . . . . . . . . . . . . . . . . 4 Acquis. of Fixed Cap. Assets ......... . 6 Purch. of Land & lntang. Assets .. . . . 7 Capital Transfers ............................... . 7.1 Domestic ......................... . . . . . . . . . . . .......... . 7.1.1 To Other Levels of Nat. Govt ......... . 7.2 Abroad .......................... ........................ .
V Lending minus Repayments .. . . . . . . . . . . 8 Domestic .............................................. . 8.1 To Other Levels of Nat. Govt ......... . 8.2 To Nonfin. Pub. Ent .... . . . . . . . . . . . . . . . . . . . . . . . 8.3-4 To Financial lnst. & Other ............... .
II
2
3
4
5
Ill 6
7
8
9
II 1
2
3
4
5
6
Ill
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing ( 1 1+ 1 1 1 ) ............................... .
Domestic Financing . . . . . . . . . . . . ....... . . . ... . . From Other General Govt . . ............. . From Monetary Authorities ..... . . . . . . . . . . From Deposit Money Banks ........... . Other Domestic Financing . . . . . . . . . . . . . . . Adjustments ........................................ .
Financing Abroad .... . . . . . . . . . . . . . . . . . . . . . . . . . . . From Internal' I Develop. Instil. ....... . From Foreign Governments ............ . Other Borrowing Abroad .. . . . . . . . . . . . . . . . . . Changes in Cash, Deposits, etc . . .. .
Table E. Financing by Type of Debt Instrument Consolidated Central Government
Financing ( = D.l) . . . . . .......................... .
Domestic Financing ( = D. I I ) ............ . Long-term Bonds ............................... . Short-term Bonds and Bills .. . . . . . . . . . . . . Long-term Loans n.e.c . .................... . Short-term Loans & Adv. n.e.c . ..... . Other Domestic Liabilities ............... . Changes in Cash, Deposits, etc . . . . . Adjustment to Domestic Financing
Financing Abroad ( = D.I I I) ..... . . . . ..... .
t11 ,762
t1 1 ,518
t9,246 t5,015 t3,798
t47 +1,171 +1 ,470 t2,761
t528 t401
t1 ,806 t27
t2,271 t1 ,939
t48 t284 t268
t9 t16
+244 +244
t-
t358
t695 t591
t4,935 t-4,558
t-322 t49
t-337 t-178 t-152
tt-6
t358
t695 t658
t-6,100 t-312
t3,043 t-76
t3,434 t49
t-337
2002 Government Finance Statistics Yearbook
1993
t67 t665 t437
t1,829 t1 , 182
t12,423
t12,148
t9,786 t5,507 t4,033
t47 t1 ,427 t1 , 182 t3,097
t608 t438
t2,020 t31
t2,362 t1 ,975
t71 t316 t289
tt27
t275 t275
t-1
t-19
t295 t290
t-1,995 t3,154
t-1 ,149 t-5
t-314 t-158
t60 t-215
t-1
t-19
t295 t320
t3,726 t-904
t-2,426 t13
t-430 t-5
t-314
1994
t68 t945 t280
t1 ,944 t1 ,325
t14,373
t14,271
t1 1 ,550 t6,950 t5,359
t66 t1 ,526 t1 ,325 t3,275
t294 t509
t2,437 t35
t2,722 t2,212
t56 t454 t428
tt26
t102 t102
t-2
t167
t273 t-547
t1,292 t272
t-745 t2
t-106 t-37 t-47 t-28
t6
t167
t273 t1 ,628 t-353 t-525 t997 t-1 1
t-1,464 t2
t-106
1 995 1996 1997 1998
Millions of Rupees/ Year Ending June 30
101 800 277
2,195 1 ,653
1 5,472
15,502
12,891 7,576 5,887
76 1 ,613 1 ,653 3,662
334 525
2,767 36
2,6 1 1 2,141
120 351 324
27
-30 -30
-1 -194
165
814
1 ,628 2
733 1 ,667 -604
30
-614 -195 -150 -26
-443
814
1 ,628 -480 3,202 -478 -180
-35 -431
30
-814
125 638 542
2,587 1,954
1 7,772
1 7,280
14,473 8,070 6,186
76 1 ,808 1 ,954 4,448
607 559
3,249 35
2,807 2,244
130 433 406
72 27
493 493
-1 -363 857
3,064
708 -1 ,705
-923 1 ,712 1,577
46
2,376 2,530 -133 -23
2
3,064
708 -132 1 ,738
231 -338
-2 -836
46
2,376
161 611 768
2,998 2,301
21 ,766
20,260
16,966 9,043 6,869
97 2,077 2,301 5,622
970 622
3,976 53
3,294 2,691
93 510 495
72 15
1 ,506 1 ,506
-1 -221 1 ,728
3,427
3,919 -108 -959 3,281 1 ,735
-30
-491 68
140 -10
-689
3,427
3,919 -174 4,157
63 -770
-18 691 -30
-491
140 366 921
3,380 2,706
1 9,685
21 ,446
18,824 9,891 7,605
89 2,197 2,706 6,227
900 666
4,595 66
2,622 1 ,823
1 1 5 684 671
13
-1 ,761 -1 ,761
-1 ,867 106
-858
100 -439 1 ,597
369 -1 ,393
-34
-958 -396
87 35
-684
-858
100 1 ,253
597 57
1 , 132 5
-2,91 0 -34
-958
1999
t168 t1 ,051 t1 ,091 t3,798 t2,985
t24,776
t25,479
t22,004 t1 1 ,646
t8,823 t133
t2,690 t2,985 t7,373
t984 t741
+5,570 t78
t3,475 t1 ,728
t35 t1,712 t1,710
t72 t2
t-703 t-703
t-t156
t-859
t1 ,559
t1 ,267 t1 ,298 t1 ,855
t-3,841 t1 ,926
t29
t292 t-377
t23 t-816
t1 ,462
t1 ,559
t1 ,267 t-489
t60 t-69
t1 ,703 t-43
t76 t29
t292
Mauritius 684
2000
1 83 1 ,393
996 3,890 3,013
27,206
27,032
23,204 1 2,253 9,246
160 2,847 3,013 7,938 1 , 108
762 5,985
83
3,828 2,379
58 1 ,391 1 ,389
1 1 5 2
1 74 1 74
134 40
1 ,458
1 ,963 -322
-1,542 3,952 -169
44
-505 -386 -226
1 02
1 ,458
1 ,963 -832
6,700 -329
-2,072 49
-1 ,597 44
-505
2001
t213 t1 ,855 t1 ,309 t4,304 t3,443
t24,402
t30,592
t25,435 t13,358
t9,821 t166
t3,371 t3,443 t8,634 t1,105
t798 t6,646
t85
t5,157 t3,587
t84 t1 ,486 t1 ,478
t63 t8
t-6,190 t-6,190
tt-4,470 t-1 ,719
t-1 , 171
t2,413 t925
t-578 t-1 , 184 t3,241
t8
t-3,584 t-420
t-1 8 t-3,146
t-
t-1 ,171
t2,413 t122
t3,413 t-233
t-1,089 t21
t172 t6
t-3,564
2 7 7
Mauritius 684
1992 1993 1994
7 Long-term Bonds ................................ t- t- t-9 Long-term Loans n.e.c . . .................... t-331 t-313 t-1 1 3 1 2 Changes i n Cash, Deposits, etc . .... t� t-1 t6
Table F. Ou1standlng Debt Consolidated Central Government
(at End of Fiscal Year)
Total Debt ( 1 1+ 111) .............................. t16,036 t1 7,408 t19,91 5
II Domestic Debt .................................... t10,560 t1 1 ,696 t14,149 I l l Foreign Debt... . . . . . . . . . . . .......................... t5,476 t5,712 t5,766
278
1995 1996 1997 1998 1999 2000 2001
Millions of Rupees/ Year Ending June 30
-371 2,374 198 -443 2 �9
23,089 28,374 31 ,587
17,31 1 19,215 21 ,921 5,778 9,159 9,666
t- t-3,584 -274 t-1 ,170 -510 t-�4 t1 ,462 5 t-
33,609 t34,363 39,315 t40,580
22,857 t24,326 29,424 t33,764 10,752 t10,037 9,891 t6,816
Government Finance Statistics Yearbook 2002
1991
Summary Table Consolidated Central Government
1 Total Revenue and Grants (A. I) .. . . . 141 ,374 2 Total Revenue (A. II) .. . . . . . . . . . . . . . . . . . . . . . . . . 141 ,373 3 Current Revenue (A.I I I) .. ... .. .... . . . . . . . . . . 141 ,308 3.1 Tax (A.IV) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 128,468 3.2 Nontax (A.V) . . . . . . . . . . . . . . . . . ....................... 12,842 4 Capital Revenue (A. VI) . . . . . . . . . . . . . . . . . . . . . 65 5 Grants (A. VII) . . . . . . . . . . . . . . . . ..... . . . .. . . . . . . ..... .
5.1 Curr.(A1 7. 1 +A18.1 + A 1 9. 1 ) ........... 5.2 Cap.(A1 7.2 +A18.2 +A1 9.2) . . . . . ... ....
6 Total Exp.& Lend-Repay(C.I) .......... 1 10,497 7 Total Expenditure (C.II) ........ ...... .. ..... 141 ,377 8 Current Expenditure (C. I l l) ............... 120,861 9 Capital Expenditure (C.IV) .... . . . . . . . . . . . . 21 ,443
Adjustment to Total Expenditure .... -927 10 Lending minus Repay (C.V) ............. -30,880
Adjustment to Deficit/Surplus ......... -3,183
1 1 Overall Deficit/Surplus ( 1 ·6) . . . . . . . ..... 27,694
1 2 Financing (D.I o r E.l) ( = ·1 1 ) . . . . . . . . . . . -27,694 1 3 Abroad (D. I l l o r E. I l l ) . .. . . . ... . . . .. . . . . . . . . . . . 1 ,240 14 Domestic (D. I I or E . I I ) . . . . . . . . . . . . . . . . . ....... -28,934
Memorandum Item: 1 5 Govt. Debt End Period (F.I) .. . . . . . . . . . . . 361 ,235
Summary Table Budgetary Central Government
1 Total Revenue and Grants (A. I) . . . . . 1 1 9,563 2 Total Revenue (A. II) . . . ... . . .. . . . . . . . ..... . . . . 1 1 9,562 3 Current Revenue (A.III) ..................... 1 1 9,497 3.1 Tax (A.IV) .................................. . .......... 109,590 3.2 Nontax (A.V) . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . ....... 9,907 4 Capital Revenue (A. VI) . . . . . . . . . . . . . . . . . . . . . 65 5 Grants (A. VII) . . . . . . . . . ................. .. . ... . . . . . .
5.1 Curr.(A1 7 . 1 + A1 8.1 +A19 . 1 ) ........... 6 Total Exp.& Lend-Repay(C.I) .......... 84,372 7 Total Expenditure (C.II) .. . . . . . . . . . . . . . . . . . . . 1 1 6,585 8 Current Expenditure (C. I I I) . . . . . . . . . . . . . . . 97,634 9 Capital Expenditure (C.IV) ................ 19,878
Adjustment to Total Expenditure .... -927 10 Lending minus Repay (C.V) ............. -32,213
Adjust. to Deficit/Surplus ...... . . ......... -3,183 1 1 Overall Deficit/Surplus ( 1 ·6) . . . . . . . . . . . . 32,008 1 2 Financing (D. I o r E . I) ......... .. .... .. . . . ..... -27,960 1 3 Abroad (D. I l l o r E . I l l ) ......... .... . . . . . . . . . ... 1 ,240 14 Domestic (D. I I or E.ll) ........................ -29,200
Summary Table Central Govt - Soc. Security Funds
1 Total Revenue and Grants (A. I) ..... 21,81 1 2 Total Revenue (A. II) .......................... 21,811 3 Current Revenue (A. I l l) ..................... 21 ,811 3.1 Tax (A.IV) . .. . .. .. . . . . . . . . . . . . . . ... ....... . . . . .. ....... 18,876 3.2 Nontax (A.V) . . . . . . . . ................................ 2,935 6 Total Exp.& Lend-Repay( C. I) . . . . . ..... 26,125 7 Total Expenditure (C.II) ..................... 24,792 8 Current Expenditure (C.II I) . . . . . . . . . . . . . . . 23,227 9 Capital Expenditure (C.IV) ................ 1 ,565 10 Lending minus Repay (C.V) ............. 1 ,333 1 1 Overall Deficit/Surplus ( 1 ·6) ............ -4,314 1 2 Financing (D. I o r E. I) ......................... 266 14 Domestic (D. I I or E . l l ) . . . . . . . . . . . . . . .......... 266
2002 Government Finance Statistics Yearbook
1992 1993
1 73,530 187,282 1 73,530 187,282 173,513 187,21 1 154,190 169,983 19,323 1 7,228
1 7 71
131 ,1 1 5 181 ,346 162,523 184,341 138,402 155,019 24,006 27,363
1 1 5 1,959 -31,408 -2,995
4,506 515
46,921 6,451
-46,921 -6,451 -4,033 -5,054
-42,888 -1 ,397
316,355 317,871
146,356 153,830 146,356 153,830 146,339 153,759 130,404 141 ,510 15,935 12,249
1 7 7 1
99,385 142,972 131 ,647 1 47,435 108,988 1 1 9,791 22,544 25,685
1 1 5 1 ,959 -32,262 -4,463
4,506 515 51 ,477 1 1 ,373
-46, 1 17 -4,181 -4,033 -5,054
-42,084 873
27,174 33,452 27,174 33,452 27,174 33,452 23,786 28,473 3,388 4,979
31 ,730 38,374 30,876 36,906 29,414 35,228
1 ,462 1 ,678 854 1 ,468
-4,556 -4,922 -804 -2,270 -804 -2,270
Mexico 273
1994 1995 1996 1997 1998 1999 2000
Millions of Pesos/ Year Ending December 3 1
212,387 281,138 384,466 468,187 501,231 634,449 81 1 ,431 212,387 281 , 138 384,466 466,187 501,231 634,449 81 1 ,431 212,305 281 ,056 384,366 467,703 501,019 634,057 810,620 185,004 235,016 321 ,495 413,921 450,341 562,990 725,708 27,301 46,040 62,873 53,782 50,678 71 ,067 84,912
82 82 98 484 212 392 81 1
206,904 295,804 390,716 504,533 552,490 71 3,640 878,198 212,417 292,479 387,810 516,230 563,990 712,137 875,775
180,280 255,723 342,058 454,716 496,370 637,685 781,768 35,576 34,023 48,109 60,685 67,189 76,157 90,300 -3,439 2,733 -2,357 829 431 -1 ,705 3,707
-5,513 3,325 2,906 -1 1 ,697 -1 1 ,500 1 ,503 2,423
-5,869 4,882 704 2,185 -4,332 7,902 -2,139
-386 -9,784 -5,546 -34,161 -55,591 -71,289 -68,906
386 9,784 5,546 34,161 55,591 71 ,289 68,906 -4,548 99,885 -18,687 -22,226 20,518 6,295 -48,504
4,934 -90,101 24,233 56,387 35,073 64,994 1 1 7,410
501,585 750,262 785,977 818,227 1 ,069,946 1,1 75,528 1 ,276,451
1 72,682 234,445 326,526 400,081 428,628 545,384 703,830 1 72,682 234,445 326,526 400,081 428,628 545,384 703,830 1 72,600 234,363 326,428 399,597 428,416 544,992 703,019
151 ,277 196,003 273,058 356,141 392,295 493,975 640,777
21 ,323 38,360 53,370 43,456 36,121 51,017 62,242
82 82 98 484 212 392 811
162,313 242,534 323,197 41 7,387 438,840 565,406 705,366
1 69,700 240,717 321,983 431 ,946 453,929 568,978 708,952
139,245 205,598 278,033 372,801 389,176 498,600 620,307
33,894 32,386 46,307 58,316 64,322 72,083 84,938
-3,439 2,733 -2,357 829 431 -1 ,705 3,707
-7,387 1 ,817 1 ,214 -14,559 -15,089 -3,572 -3,586
-5,869 4,882 704 2,185 -4,332 7,902 -2,139 4,500 -3,207 4,033 -15,121 -14,544 -12,120 -3,675
4,602 13,41 1 1 1 ,197 43,625 67,377 80,584 84,406
-4,548 99,885 -18,687 -22,226 20,518 6,295 -48,504 9,150 -86,474 29,884 65,851 46,859 74,289 132,910
39,705 46,693 57,940 68,106 72,603 89,065 107,601
39,705 46,693 57,940 68,106 72,603 89,065 107,601
39,705 46,693 57,940 68,106 72,603 89,065 107,601
33,727 39,013 48,437 57,780 58,046 69,01 5 84,931
5,978 7,680 9,503 10,326 14,557 20,050 22,670
44,591 53,270 67,519 87,146 1 13,650 148,234 1 72,832 42,717 51 ,762 65,827 84,284 1 10,061 143,159 166,823
41 ,035 50,125 64,025 81 ,915 107,194 139,085 161,461
1 ,682 1 ,637 1 ,802 2,369 2,867 4,074 5,362
1 ,874 1 ,508 1 ,692 2,862 3,589 5,075 6,009 -4,886 -8,577 -9,579 -1 9,040 -41 ,047 -59,169 -65,231
-4,216 -3,627 -5,651 -9,464 -1 1 ,786 -9,295 -15,500
-4,216 -3,627 -5,651 -9,464 -1 1 ,786 -9,295 -15,500
279
Mexico 273
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants(I I+VII) ... .
II Total Revenue ( I I I +VI) ........... . . ....... .
Ill Current Revenue (IV +'V) ................ .
IV Tax Revenue ............. . . . . . . . . . . . . . . . . . . . . . . . . . . Tax on lnc.,Profits, Cap.Gains ........ .
1.3 Other Unalloc. Taxes on Inc . . . . . . . . . ..
2 Social Security Contributions .......... .
3 Taxes on Payroll & Work Force .. . . ..
4 Taxes on Property ... ............ . ............ .. 4.4 Taxes-Financ.& Cap. Transact. . . .... ..
5 Dom. Taxes on Goods & Serv . ..... . . 5.1 Gen. Sales, Turnover or V.A.T.. .... .. 5.2 Excises ......................... . . . . . . . . . . . . . . . . . . . . . . . . .
6 Taxes-lnternat'l Trade, Transac .... .. 6.1 Import Duties ... . . . . . . . . . . . .... ...... . .... ......... . 6.2 Export Duties .... . . . . . ............................. .
7 Other Taxes .. . . . ................................... .
v 8
9
1 0
1 2
VI 1 3
Adjustment to Tax Revenue .......... . .
Nontax Revenue ............................... .. Entrepren. & Property Income ...... . . Adm.Fees,Chges,Nonind.Sales .. . . . . . Fines and Forfeits .. . . . . . . .................... ..
Other Nontax Revenue ........... .. . . . .. .. .
Capital Revenue ... .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sales of Fixed Capital Assets ........ .
VII Grants ..... . . . . . . . . . . . . . .. . . . . . . . . . ...................... . 18 From Other Levels of Nat. Govt . ... . 18.1 Current ................ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( =C.II) ..... . . . . . . . . . . . . General Public Services ........... ....... ..
2 Defense ............................ .................. .. 3 Public Order & Safety ... . . . . . . . . . . . . . . . . . . . .. 4 Education .. . . . . . . . . . . . . . . . . . .......................... . 5 Health .................................................. .. 6 Social Security & Welfare ................ . 7 Housing & Commun. Amenities .... .. 8 Recr.,Cultr.,Relig.Affrs . . ................... ..
9-13 Econ. Affairs & Services .................. . 9 Fuel & Energy .. . . . . . . . . . . . . . . . . . . . . . . ............ . 10 Agric.,Forestry,Fishing,Hunt. .......... . . 11 Mining, Manufc.& Construct... ........ . . 12 Transportation & Communication .. . 1 3 Oth. Econ. Affairs & Serv . ......... . ..... . 14 Other Expenditures . . . . . . . . . . . . . . . . . ......... . .
of which: Interest Payments ...... . .
Adjustment to Total Expenditure .. . .
1991
141 ,374
141 ,373
141 ,308
128,466
44,204
44,204
18,876
1 , 153
6
6
77,143
32,533
12,417
10,812
1 0,771
41
2,319
-26,047
1 2,842
10,052
1 , 199
277
1 ,314
65
65
141 ,377
7,1 67
4,701
1 ,264
27,888
3,738
26,342
2,932
800
20,927
835
5,485
1 ,984
6,023
6,600
51 ,892
43,244
-6,274
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay(II +V) ........ . .
II Total Expenditure ( I I I + IV) . . . . . . . . . . . . . . . .
Ill Current Expenditure .......................... . Expenditure on Goods & Serv . . ..... .
1.1 Wages and Salaries .. . . . . . . . . . . . . . . . . . . . . . . . . .
280
1 10,497
141 ,377
120,861
48,997
35,413
1992
1 73,530
173,530
1 73,513
154,190
57,945
57,945
23,786
1 ,481
19
1 9
86,059
30,451
19,290
14,075
1 4,037
38
2,653
-31 ,828
19,323
1 1 ,074
1 ,243
307
6,699
1 7
1 7
162,523
9,467
6,011
1 ,650
37,255
4,931
34,185
4,148
1 ,228
24,746
600
7,465
1 ,502
6,296
8,883
45,154
37,943
-6,252
131 , 1 1 5
162,523
138,402
62,740
47,132
1993
187,282
187,282
187,211
169,983
69,221
69,221
28,473
1 ,077
8
8
90,905
33,125
20,365
12,715
12,684
31
4,090
-36,506
1 7,228
10,765
2,513
2,217
1 ,733
71
71
184,341
1 1 ,563
7,21 1
2,513
48,666
5,688
41,660
5,195
1 ,684
28,347
1 ,143
8,079
1 ,218
7,893
10,014
40,120
30,421
-6,306
181 ,346
184,341
155,019
55,160
37,465
1994 1995 1996 1997 1998 1999 2000
Millions of Pesos/ Year Ending December 3 1
212,387
212,387
212,305
185,004
74,274
74,274
33,727
101 ,671
38,537
29,029
12,748
12,708
40
4,029
-41 ,446
27,301
21 , 155
1 ,659
866
3,621
82
82
212,417
14,171
9,624
2,916
57,791
7,132
48,932
5,677
1 ,836
37,436
320
9,026
813
1 2,034
15,243
36,968
28,490
-10,066
206,904 212,417
180,280
64,805
44,120
281 ,138
281 ,138
281,056
235,016
76,148
76,148
39,013
152,613
51 ,785
25,379
1 1 ,208
1 1 ,145
63
5,149
-49, 1 15
46,040
42,465
1 ,713
475
1 ,387
82
82
292,479
16,151
1 1 ,477
3,740
70,524
9,255
58,513
8,204
1 ,785
43,830
7,163
9,833
227
1 1 ,254
15,353
78,428
53,008
-9,428
295,804
292,479
255,723
76,219
51 ,999
384,466
384,466
384,368
321 ,495
1 02,220
102,220
48,437
21 8,864
72, 1 10
29,706
14,905
1 4,855
50
7,910
-70,841
62,873
56,638
2,855
557
2,823
98
98
387,810
1 9,845
14,202
4,306
95,010
12,861
74,789
13,1 1 1
2,142
57,134
6,713
16,353
523
16,494
1 7,051
109,940
72,287
-15,530
390,716
387,810
342,058
101 ,227
67,723
468,187
468,187
467,703
413,921
1 44,599
144,599
57,780
278,741
97,741
46,200
18,103
18,103
9,226
-94,528
53,782
45,341
4,215
597
3,629
484
484
516,230
36,071
18,321
4,819
1 1 4,169
1 7,764
93,216
1 7,571
3,140
90,661
6,798
24,141
3,963
37,034
18,725
150,323
70,709
-29,825
504,533
516,230
454,716
1 18,379
74,274
501,231
501,231
501 ,019
450,341
181 ,749
181 ,749
58,046
294,764
1 1 9,871
78,824
21 ,489
21 ,488
7,871
-1 13,578
50,678
40,943
4,889
491
4,355
212
212
563,990
34,806
1 9,823
1 1 , 164
150,762
24,548
1 16,024
34,101
3,667
63,799
8,690
22,955
3,180
1 7,376
1 1 ,598
162,781
82,917
-57,485
552,490
563,990
496,370
135,995
95,340
634,449
634,449
634,057
562,990
231 ,498
231 ,498
69,015
368,616
151 ,184
1 10,1 1 7
27,304
27,303
1
9,228
-140,671
71 ,067
58,160
6,870
1 ,084
4,953
392
392
712,137
37,630
23,275
1 9,881
181 ,870
30,052
150,758
45,850
4,759
64,707
10,760
22,401
1 ,816
18,588
1 1 ,142
227,508
1 15,894
-74, 153
713,640
712,137
637,685
1 72,942
122,994
81 1 ,431
81 1 ,431
810,620
725,708
276,548
276,548
84,931
503,622
189,606
86,163
32,865
32,861
4
5,878
-178,136
84,912
73,558
6,527
927
3,900
81 1
81 1
875,775
57,524
26,586
23,832
216,548
43,387
176,175
60,633
4,885
71 ,025
1 1 ,997
23,715
1 ,982
20,344
12,987
278,442
1 1 3,161
-83,262
878,198
875,775
781 ,768
21 1 ,850
145,061
Government Finance Statistics Yearbook 2002
1991
1 .3 Other Purch.of Goods & Serv . . ....... 13,584 2 Interest Payments . . . . . ............... .......... 43,244 3 Subsidies & Oth. Curr. Trans! . . . . . . . . . 28,620
IV Capital Expenditure .. . . . . . . . . . . . . . . ............ 21 ,443 4 Acquis. of Fixed Cap. Assets .. . . . . . . . . 1 1 ,199 7 Capital Transfers ... . . . . . . . . . . . . . . . . ............. 1 0,244 7.1 Domestic . . . . . . . . . . . . . .................................. 10,244
Adjustment to Total Expenditure .. . . -927
v Lending minus Repayments ............ -30,880 8 Domestic ...................... . . . . . . . . . . . . . . . . . . . . . . . . . -30,880
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing (I I + I l l ) .... .................. . . ... . . . . . -27,694
II Domestic Financing .............. ............. -28,934 2 From Monetary Authorities ..... . . . ....... -16,893 3 From Deposit Money Banks ............ 1 7,009 4 Other Domestic Financing .. . . . . . . . . . . . . . -29,050
Ill Financing Abroad .... . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,240 6 From lnternat'l Develop. Instil. . . ...... 7 From Foreign Governments ............. 2,263 8 Other Borrowing Abroad .. . . . . . . . . . . . . . . . . . 1 ,733 9 Changes in Cash, Deposits, etc . . . . . -2,756
Adjustment to Financing Abroad .. . .
Table F. Outstanding Debt Consolidated Central Government
(at End of Fiscal Year)
Total Debt ( 1 1 + 1 1 1) ......... .. . . . . . . . . . . . . . . . . . . . 361 ,235
II Domestic Debt .. . . . . . . . . . . . . . . . . . . . .... . . . . . ...... 159,107 Ill Foreign Debt.. . . . . . . . . . . . . . . . . . . . . . . . .. . 202,1 28
Table St. State, Region or Province Govts.
A. Revenue and Grants Total Revenue & Grants(II +VII) .... 30,498
II Total Revenue ( I l l +VI) . . . . . ............... 29,526 Ill Current Revenue (IV+ V) . . . . . . . . . . . . . . . . . 29, 1 13 IV Tax Revenue ( 1 -7) . . . . . . . . . ..... . . . .. . . . . . . . . . . 24,681
Tax on Inc., Profits,Cap.Gains . . . . . . . . . 1 4 Taxes on Property .............................. 1 ,500 5 Dom. Taxes on Goods & Serv . . ...... 147 3,6,7 Other Taxes ........ . . . . . . . . . . . . . ........ . . . ....... . . 1 ,817
Adjustment to Tax Revenue ............ 21,216 v Nontax Revenue (8-1 2) . . . . . .. . . . . . . . .. . ... 4,432 8 Entrepren. & Property Income ........ 1 ,197 9,10 Fees, Sales, Fines .... . . . . . . . . . . . . . . . . . . . . . . . . . 2,298 1 2 Other Nontax Revenue ... . . . . . . . . . . . . . . . . . . 937 VI Capital Revenue ......... . .. . . .. ................. 413 VII Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 972 1 8 From Other Levels of Nat. Govt . . . . . 972
C. Expenditure and Lending minus Repayments by Economic Type Tot.Exp.& Lend-Repay.(l l + V) . . . . . . . . . 33,151
II Total Expenditure ( I l l + IV) ................ 32,461 Ill Current Expenditure ( 1 -3) . . . . . . . . . . . . . . . . . 22,562
Expenditure on Goods & Serv . . .... .. 1 7,563 2 Interest Payments .... ... . ...................... 55 3 Subsidies & Other Curr. Trans! . . ..... 4,944 3.2 Trans!. to Oth. Lev. Nat. Govt ......... 2,496 IV Capital Expenditure (4-7) . . . . . . . . . . . . . . . . . 9,899 4,5,6 Stocks, Land, Cap. Assets .. . . . . . . . . . . . . . 9,899
2002 Government Finance Statistics Yearbook
1992 1993
15,608 1 7,695 37,943 30,421 37,719 69,438
24,006 27,363 12,342 14,730 1 1 ,664 12,633 1 1 ,664 12,633
1 1 5 1 ,959
-31 ,408 -2,995 -31,408 -2,995
-46,921 -6,451
-42,888 -1 ,397 -6,034 -24,791
-37,418 -20,256 2,564 43,650
-4,033 -5,054 71 -1 ,077
-399 -2,046 -1 ,034 -885 -3,329 -2,319
658 1 ,273
316,355 31 7,871
133,478 134,769 182,877 183,102
41 ,029 52,215 38,135 42,843 37,616 42,447 30,357 34,887
3 2 1 ,934 2,151
220 3 17 2,476 2,865
25,724 29,552 7,259 7,560 1 ,912 1 , 173 3,518 4,1 1 2 1 ,829 2,275
519 396 2,894 9,372 2,894 9,372
45,098 59,273 44,032 58,897 31 ,764 46,536 24,608 30,238
57 85 7,099 16,213 4,347 8,547
12,268 12,361 12,268 12,361
Mexico 273
1994 1995 1 996 1997 1998 1999 2000
Millions of Pesos/ Year Ending December 31
20,685 24,220 33,504 44,105 40,655 49,948 66,789 28,490 53,008 72,287 70,709 82,917 1 15,894 1 1 3,161 86,985 126,496 1 68,544 265,628 277,458 348,849 456,757
35,576 34,023 48,109 60,685 67,189 76,157 90,300 18,000 1 7,096 22,888 32,091 27,108 25,652 27,012 1 7,576 16,927 25,221 28,594 40,081 50,505 63,288 1 7,576 16,927 25,221 28,594 40,081 50,505 63,288
-3,439 2,733 -2,357 829 431 -1 ,705 3,707
-5,513 3,325 2,906 -1 1 ,697 -1 1 ,500 1 ,503 2,423 -5,513 3,325 2,906 -1 1 ,697 -1 1 ,500 1 ,503 2,423
386 9,784 5,546 34,161 55,591 71 ,289 68,906
4,934 -90,101 24,233 56,387 35,073 64,994 1 1 7,410 -6,391 56,821 -15,255 -49,539 -5,350 -87,654 -63,894 3,750 -58,513 -10,013 1 1 , 144 421 101,519 4,017 7,575 -88,409 49,501 94,782 40,002 51 , 129 1 77,287
-4,548 99,885 -18,687 -22,226 20,518 6,295 -48,504 -91 7 5,300 1 ,884 -143 4,417 -2,235 7,482
-1 ,978 62,277 -6,352 -4,743 14,305 -39,852 -22,166 -789 28,073 55,827 -39,799 3,930 48,790 50,424
-3,641 -644 -70,046 -1,102 -1 ,708 -1,948 -7,468
2,777 4,879 23,561 -426 1 ,540 -76,776
501,585 750,262 785,977 81 8,227 1 ,069,946 1 ,1 75,528 1 ,276,451
1 78,960 1 55,360 192,162 273,656 378,256 506,389 675,107 322,625 594,902 593,815 544,571 691 ,690 669,139 601,344
68,242 95,682 127,1 16 1 84,728 247,030 31 1 ,672 391 ,961 48,036 57, 158 81 ,395 1 09,125 1 27,603 156,601 192,578 47,467 56,695 80,942 106,414 1 26,862 1 55,946 191 ,674 39,028 45,798 65,406 88,202 101 ,160 1 23,325 161 , 172
3 1 6 1 1 1 5 2 2,303 2,927 3,887 4,263 5,048 5,738 7,097
352 441 502 1 , 106 933 1 ,029 1 ,336 3,373 3,204 4,328 7,312 7,551 9,619 12,049
32,997 39,225 56,683 75,510 87,613 106,939 140,688 8,439 10,897 15,536 18,212 25,702 32,621 30,502
804 2,910 2,080 2,196 5,673 6,561 5,361 4,984 5,552 6,491 8,887 10,109 1 2,314 14,194 2,651 2,435 6,965 7,129 9,920 13,746 10,947
569 463 453 2,71 1 741 655 904 20,206 38,524 45,721 75,603 1 1 9,427 1 55,071 199,383 20,206 38,524 45,721 75,603 1 1 9,427 155,071 199,383
78,126 90,537 124,715 180,801 244,716 304,241 385,686 77,459 90,679 125,655 179,662 243,004 301,906 382,638 62,1 1 1 73,791 106,746 155,867 21 4,645 266,441 339,763 38, 1 19 48,855 74,373 96,454 1 1 1 ,448 131 ,508 157,727
105 335 1 ,498 1 ,787 5,046 6,277 7,381 23,887 24,601 30,875 57,626 98,151 128,656 1 74,655 12,217 12,978 1 1 ,193 20,399 37,300 109,285 186,974 15,348 16,888 18,909 23,795 28,359 35,465 42,875 1 5,348 16,888 18,909 23,795 28,359 35,465 42,875
281
Mexico 273
1991 1 992 1993
v Lending minus Repayments ............ Adjust. to Tot.Exp.&Lend.-Repay . . . 690 1 ,066 376
S.1 1 DEFICIT/SURPLUS (A.I-C.I) ........... -2,653 -4,069 -7,058
Table L. Local Governments
A. Revenue and Grants Total Revenue & Grants(II +VII) .... 8,929 1 1 ,317 13,095
I I Total Revenue (I l l +VI ) . . . . . . . . . . . . . . . . . . . . 8,580 1 1 ,087 12,790
I l l Current Revenue (IV+ V) ................. 8,409 10,886 12,560
IV Tax Revenue ( 1 -7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,641 8,704 10,035
Tax on Inc., Profits,Cap.Gains ......... 2 1 1 4
4 Taxes on Property .. . . . ......................... 1 ,505 2,185 2,552
5 Dom. Taxes on Goods & Serv . ....... 131 1 65 234
3,6,7 Other Taxes ..... . .................... .... . . . . ..... .. 1 72 239 291
Adjustment to Tax Revenue .. . . . . . . . . . . 4,831 6,104 6,954
v Nontax Revenue (8- 1 2) . . . . .... ... ........ . 1 ,768 2,182 2,525
8 Entrepren. & Property Income ........ 72 87 147
9,10 Fees, Sales, Fines .. . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,400 1 ,758 1 ,992
12 Other Nontax Revenue .. . . . . . .............. 296 337 386
VI Capital Revenue .. . . . . . . . . . . . . . .................. 171 201 230
VII Grants . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . ............ 349 230 305
18 From Other Levels of Nat. Govt . . ... 349 230 305
C. Expenditure and Lending minus Repayments by Economic Type
I Tot.Exp.& Lend-Repay.(II+V) . . . . . . . . . 9,126 1 1 ,221 13,880
II Total Expenditure (I I I + IV) ................ 9,126 1 1 ,221 13,880
Ill Current Expenditure ( 1 -3) . . . . . . .. ... ...... 6,496 8,084 9,964
Expenditure on Goods & Serv . . . . . . . . 5,761 7,156 9,Q48
3 Subsidies & Other Curr. Transf ... . . . . 735 928 936
3.2 Trans!. to Oth.Lev.Nat.Govt. . . . . . . . . . . . . 667 853 865
IV Capital Expenditure (4-7) . . . . . ............ 2,630 3,137 3,896
4,5,6 Stocks, Land, Fixed Cap. Assets ... 2,630 3,137 3,896
v Lending minus Repayments . . . . . . . . . . . .
S.1 1 DEFICIT /SURPLUS (A.I-C.I) ........... -197 96 -785
2 8 2
1994 1995 1996 1997 1998 1999 2000
Millions of Pesos/ Year Ending December 31
667 -142 -940
-9,884 5,145 2,401
1 5,218 17,572 24,136
1 4,895 1 6,911 22,757
14,574 1 6,639 22,511
1 1 ,702 13,375 1 8,082
13 1 6 3
2,773 2,702 2,930
197 582 925
270 185 66
8,449 9,890 14,158
2,872 3,264 4,429
1 27 189 108
2,210 2,101 2,7 1 1
535 974 1 ,610
321 272 246
323 661 1 ,379
323 661 1 ,379
15,746 1 7,367 23,573
15,746 1 7,367 23,573
1 1 ,408 13,186 18,109
10,307 1 1 ,865 16,123
1 ,101 1 ,321 1 ,701
1 ,020 1 ,216 1 ,581
4,338 4,181 5,464
4,338 4,181 5,464
-528 205 563
1 , 139 1 ,712 2,335 3,048
3,927 2,314 7,431 6,275
31 , 165 46,481 64,738 78,784
29,638 40,873 51 ,905 57,525
29,253 40,440 51 ,347 56,625
23,714 31,610 40,316 45,464
4 3
3,751 4,709 5,760 6,946
878 905 785 202
63 31 36 868
1 9,018 25,965 33,732 37,448
5,539 8,830 1 1 ,031 1 1 ,161
314 781 874 782
3,305 4,261 5,426 6,420
1 ,920 3,788 4,731 3,959
385 433 558 900
1 ,527 5,608 12,833 21 ,259
1 ,527 5,608 12,833 21 ,259
30,130 43,799 62,494 76,569
30,130 43,799 62,494 76,569
22,858 31 ,745 42,737 53,521
20,179 26,507 35,038 42,364
2,193 4,686 7,073 10,712
2,025 2,486 5,245 8,943
7,272 1 2,054 1 9,757 23,Q48
7,272 1 2,054 1 9,757 23,048
1 ,035 2,662 2,244 2,215
Government Finance Statistics Yearbook 2002
Summary Table Consolidated Central Government
Total Revenue and Grants (A. I) .... . 2 Total Revenue (A. I I ) .................. . . . . . . . . 3 Current Revenue (A.II I) .................... . 3.1 Tax (A.IV) ............................................ . 3.2 Nontax (A.V) ................ ....................... . 4 Capital Revenue (A. VI) ................... .. 5 Grants (A.VII) . . . . . . . . ............................. . 5.1 Curr.(A1 7. 1 +A18.1 +A19.1 ) .......... . 5.2 Cap.(A1 7.2 + A1 8.2 + A1 9.2 ) ........... .
6 Total Exp.& Lend-Repay(C.I) ......... . 7 Total Expenditure (C.I I) .................... . 8 Current Expenditure (C.III) .............. . 9 Capital Expenditure (C.IV) ............... . 10 Lending minus Repay (C.V) ............ .
1 1 Overall Deficit/Surplus (1 -6) . .......... .
1 2 1 3 1 4
1 5
Financing (D.I o r E.l) ( = -1 1 ) .... ...... . Abroad (D. Ill or E. l l l ) ........................ . Domestic (D.II or E.l l) ....................... .
Memorandum Item:
Govt. Debt End Period (F.I) .. . . . . . .. . .. .
Summary Table Budgetary Central Government
1 Total Revenue and Grants (A. I) .... . 2 Total Revenue (A. I I) ....... . . . . . . . . . . . . . . . . . . . 3 Current Revenue (A.III) .................... .
3.1 Tax (A.IV) .. . . . . . . . . . . ................................ . 3.2 Nontax (A.V) . . . . . . . . . . . . . . . . ...... . ... ... . . . . . . . .. . . 4 Capital Revenue (A. VI) .................... . 5 Grants (A. VII) .. . . . . . .............................. . 5.1 Curr.(A17.1 +A18.1 + A 1 9. 1 ) .......... . 6 Total Exp.& Lend-Repay( C. I) ......... . 7 Total Expenditure (C.II) .................... . 8 Current Expenditure (C. I l l) .............. . 9 Capital Expenditure (C.IV) ............... . 10 Lending minus Repay (C.V) ......... . . . . 1 1 Overall Deficit/Surplus ( 1 -6) .... . . . . . . . .
Memorandum Item:
1 5 Govt. Debt End Period (F.I) ............ .
2 3 3.1 5 5.1 6 7 8 10 11
Summary Table Central Govt - Soc. Security Funds
Total Revenue and Grants (A. I) .... . Total Revenue (A. I I ) . . . . . . . . . . . . . .. .. . . . . . . . . . Current Revenue (A.III) ............. . . . . . .. . Tax (A.IV) . . . .. . ... . . . . . . . . . . . . . . . .......... ........ . . . Grants (A. VII) .. . . . . . . . . . .......................... . Curr.(A1 7.1 +A1 8.1 +A19 . 1 ) .......... . Total Exp.& Lend-Repay( C. I) ......... . Total Expenditure (C.II) ...... . . .... . . . . . . . . . Current Expenditure (C.II I) ... . . . . . . . . . . . . Lending minus Repay (C.V) ..... . . . . . . . . Overall Deficit/Surplus (1 -6) ........ . . . .
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants( I I +VII) ... .
I I Total Revenue ( I l l+ VI ) .................... .
Ill Current Revenue ( IV+ V) ................ .
IV Tax Revenue ........ . . . . . . . . . . . ................... . Tax on lnc.,Profits, Cap.Gains . . . . . . . . .
1.2 Corporate .. . . . . . . . . .................. . . . . . . . . . . . . . . . . . .
2002 Government Finance Statistics Yearbook
1995
1 ,903.0
1 ,858.4
1 ,838.4
1 ,545.8
292.6
20.0
44.6
44.6
2,314.8
2,314.8
2,1 38.9
1 75.9
-41 1 .8
2,438.2
1 ,294.6
1 ,294.6
1 ,274.6
982.0
292.6
20.0
1 ,666.8
1 ,666.8
1 ,490.9
1 75.9
-372.1
2,438.2
608.3
563.8
563.8
563.8
44.6
44.6
648.0
648.0
648.0
-39.7
1 ,903.0
1 ,858.4
1 ,838.4
1 ,545.8
1996
2,022.0
1 ,976.2
1 ,845.9
1 ,668.5
1 77.4
1 30.3
45.8
45.8
2,465.1
2,217.2
1 ,685.6
531.6
247.9
-443.1
443.1
207.6
235.5
3,1 28.6
1 ,271.5
1 ,249.2
1 , 1 1 8.9
941.5
177.4
1 30.3
22.3
22.3
1 ,719.4
1 ,471.5
939.9
531.6
247.9
-447.9
3,128.6
750.5
727.0
727.0
727.0
23.5
23.5
745.7
745.7
745.7
4.8
2,022.0
1 ,976.2
1 ,845.9
1 ,668.5
1 16.2
1 16.2
1997 1998 1999
Millions of Lei/ Year Ending December 31
3,149.6
2,843.9
2,621.7
2,323.9
297.8
222.2
305.7
305.7
3,828.3
3,709.5
3,355.1
354.4
1 1 8.8
-<378.7
678.7
376.3
302.4
4,287.9
2,1 1 8.2
2,1 18.2
1 ,896.0
1 ,598.2
297.8
222.2
2,764.3
2,645.5
2,291 .1
354.4
1 1 8.8
-<346.1
4,287.9
1 ,031.4
725.7
725.7
725.7
305.7
305.7
1 ,064.0
1 ,064.0
1 ,064.0
-32.6
3,149.6
2,843.9
2,621 .7
2,323.9
147.9
147.1
2,945.7
2,808.8
2,755.6
2,428.8
326.8
53.2
136.9
136.9
3,233.9
3,271.6
2,915.3
356.4
-37.7
-288.2
288.2
-302.4
590.6
7,556.1
2,025.6
2,025.6
1 ,972.4
1 ,645.6
326.8
53.2
2,322.0
2,359.7
2,003.3
356.4
-37.7
-296.4
7,556.1
920.1
783.2
783.2
783.2
1 36.9
1 36.9
91 1 .9
9 1 1 .9
91 1 .9
8.2
2,945.7
2,808.8
2,755.6
2,428.8
1 06.9
106.2
3,300.3
3,064.0
2,952.4
2,636.5
3 15.9
1 1 1 .6
236.3
236.3
3,720.6
3,660.2
3,434.6
225.6
60.4
-420.3
420.3
1 95.9
224.4
9,598.3
2,392.4
2,280.9
2,169.3
1 ,853.4
315.9
1 1 1 .6
1 1 1 .5
1 1 1 .5
2,853.1
2,780.1
2,554.5
225.6
73.0
-460.7
9,598.3
907.9
783.1
783.1
783.1
124.8
124.8
867.5
880.1
880.1
-12.6
40.4
3,300.3
3,064.0
2,952.4
2,636.5
135.2
133.6
2000
4,499.7
4,033.5
3,925.2
3,364.0
561.2
108.3
466.2
466.2
4,705.9
4,738.6
4,467.5
271 .1
-32.7
-206.2
206.2
-31 .8
238.0
1 1 ,697.3
3,156.4
3,024.7
2,916.4
2,355.2
561.2
108.3
131 .7
1 3 1 .7
3,363.4
3,396.1
3,1 25.0
271 . 1
-32.7
-207.0
1 1 ,697.3
1 ,343.3
1 ,008.8
1 ,008.8
1 ,008.8
334.5
334.5
1 ,342.5
1 ,342.5
1 ,342.5
.8
4,499.7
4,033.5
3,925.2
3,364.0
1 36.7
1 36.1
2001
4,518.7
4,078.1
4,047.2
3,622.5
424.7
30.9
440.6
440.1
.5
4,310.9
4,335.9
4,202.9
1 33.0
-25.0
207.8
-207.8
-520.3
312.5
1 1 ,578.5
2,914.4
2,774.4
2,743.5
2,318.8
424.7
30.9
140.0
139.5
2,937.6
2,962.6
2,829.6
133.0
-25.0
-23.2
1 1 ,561 .5
1 ,604.3
1 ,303.7
1 ,303.7
1 ,303.7
300.6
300.6
1 ,373.3
1 ,373.3
1 ,373.3
231.0
4,518.7
4,078.1
4,047.2
3,622.5
1 1 9.6
1 18.0
Moldova 921
2002f
5,422.4
4,977.6
4,894.0
4,509.2
384.8
83.6
444.8
444.8
5,742.4
5,756.5
5,527.2
229.3
-14.1
-320.0
320.0
-564.0
884.0
1 2,387.6
3,587.4
3,534.8
3,451.2
3,066.4
384.8
83.6
52.6
52.6
3,907.4
3,921 .5
3,692.2
229.3
-14.1
-320.0
12,387.6
1 ,835.0
1 ,442.8
1 ,442.8
1 ,442.8
392.2
392.2
1 ,835.0
1 ,835.0
1 ,835.0
5,422.4
4,977.6
4,894.0
4,509.2
1 16.2
1 1 5.0
2 8 3
Moldova 921
1 .3 Other Unalloc. Taxes on Inc . ... . . . . . . .
2 2.1
Social Security Contributions .......... . Employees ................. . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 Taxes on Payroll & Work Force . . . . . .
4 Taxes on Property ... . . ..................... .. . . 4.4 Taxes-Financ.& Cap.Transact. . . . . . . . . 4.6 Other Recur. Taxes on Prop . . ........ .
5 5.1 5.2
6 6.1
7
v 8 9 10 12
VI 13 14 15
VII
Dom. Taxes on Goods & Serv . . . . . . . . Gen. Sales, Turnover or V.A.T . . . . . . . . Excises . . . . . . . . . . . . . . . . . . . . . . . . . ....................... .
Taxes-Internal I Trade, Transac . . . . . Import Duties .. . . . . . . . . . . .......................... .
Other Taxes . . . . . . . . . . . . . . . . ........................ .
Nontax Revenue .... . . . . . . ........... . . . . . . . . . . . . Entrepren. & Property Income ....... . Adm.Fees,Chges,Nonind.Sales ... . . Fines and Forfeits ..... . . . . . . . . . . . . . . . . . . . . . . . . . Other Nontax Revenue .................... .
Capital Revenue ................................ . Sales of Fixed Capital Assets ....... . . Sales of Stocks ........ .. ........................ .
Sales of Land & lntang. Assets . . . . . .
Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . ....................... .
1 7 From Abroad ... . . . . . . . . . . . . . . . . . ................... . 17.1 Current .... . . . . . . . . . . . . . . . ..... ......................... .
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( =C.Ii) .. . .. . . . . ....... . General Public Services ................... .
2 Defense . . . . . . . . . . . . . . . . . . . . ............... . . . . . ....... . 3 Public Order & Safety .............. ......... . 4 Education . . . . . . . . . . . . . ........ . . ........ . . . . .......... . 5 Health . . . . . . . . . . . . . . . . . . . . . . . . ... . . . . . . . . . . . . . . . . ....... . . 6 Social Security & Welfare .......... . 7 Housing & Commun. Amenities ..... . 8 Recr.,Cultr. ,Relig.Affrs . . .... ........ . . . . . . . . .
9-13 Econ. Affairs & Services .. . . . . . . . . . . . . . . . . . 9 Fuel & Energy ........... . . . . ................ .. . . . . 10 Agric.,Forestry,Fishing,Hunt. . . . . . . . . . . . . 1 1 Mining, Manufc.& Construct... ......... . 1 2 Transportation & Communication .. 1 3 Oth. Econ. Affairs & Serv . . .. . . . . . . . . . . . . . 14 Other Expenditures ...... . .... ............. ... .
of which: Interest Payments .. . . . . . . . .
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& lend-Repay(II + V) ......... .
II Total Expenditure (I I I + IV) . . . . . . . . . . . . . . . .
I l l Current Expenditure ................ . . ........ . 1 Expenditure on Goods & Serv . . . . . . . . 1 .1 Wages and Salaries .. . . . . . . . . . . . . . . . . . . . . . . . . . 1.2 Employer Contributions .. . . . . . . . .. . . . . . . . . . . 1 .3 Other Purch.of Goods & Serv . .... . . . . 2 Interest Payments ......... .............. .. . . . . . 3 Subsidies & Oth. Curr. Trans! . . ...... . 3.1 Subsidies .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ....... . 3.2 Transf.to Oth.lev.Nat.Govt . ..... . . . . . . . . 3.3-4 Transf.to Nonpft. lnst.& Houshld . . .. . 3.5 Transfers Abroad ....... . . . . . . . . . . . . . . . . . . . . .
IV Capital Expenditure ........................... .
284
1995
292.6
20.0
44.6 44.6 44.6
2,314.8
262.6
2,314.8
2,314.8
2,138.9 780.4
262.6 1 ,095.9
175.9
1996
725.8 725.8
6.4
723.9
527.4
89.4 33.5
6.8
1 77.4 27.8 50.1 16.4 83.1
130.3 106.1
17.8 6.4
45.8
2,217.2 144.9
191 .1 203.1 161.2 809.4 61.4 41 .5
13 1 .8 12.2 39.2
1 .7 67.8 10.9
472.8 199.4
2,465.1
2,217.2
1 ,685.6 658.1 206.7
58.9 392.5 199.4 828.1 82.4
745.7
531.6
1997 1998 1999 2000 2001 20021
Millions of lei! Year Ending December 31
.8
693.6 693.6
3.5
1 ,338.7 846.6 401.1
107.3 101.4
32.9
297.8 247.4
5.9 44.5
222.2 28.3
192.8 1 . 1
305.7
3,709.5 72.6 80.5
199.2 277.4 179.8
1 ,443.1 1 .8
54.2
212.1 36.9 63.3
3.2 96.8 1 1 .9
1 , 188.9 379.0
3,828.3
3,709.5
3,355.1 590.4 207.7
56.3 326.4 379.0
2,385.7 144.2 393.7
1 ,824.8 23.0
354.4
.7
779.5 779.5
1 .7 1 .6
.1
1 ,427.7 1 ,004.5
374.6
1 09.3 92.2
3.7
326.8 268.2
10.6 47.6
.4
53.2 47.3
3.2 2.7
136.9
3,271.6 83.8 57.0
173.7 203.3 158.8
1 ,213.2 34.1 54.6
161 .5 4.1
70.5 2.1
69.9 14.9
1 ,131 .6 427.2
3,233.9
3,271.6
2,915.3 488.0 184.4 48.2
255.4 427.2
2,000.1 190.5 427.8
1 ,371.9 9.9
356.4
1 .6
781.2 781.2
2.1 2.1
1 ,485.3 882.0 444.4
230.8 100.7
1 .9
315.9 195.6 66.6 53.5
.2
1 1 1 .6 106.7
4.9
236.3
3,660.2 137.7 63.1
176.7 175.3 174.2
1 ,295.4 6.2
39.3
236.3 32.1
1 13.6 2.8
60.3 27.5
1 ,356.0 878.8
3,720.6
3,660.2
3,434.6 586.8 253.5 64.1
269.2 878.8
1 ,969.0 357.8 258.5
1 ,350.4 2.3
225.6
.6
1 ,005.0 1 ,005.0
.2
.2
1 ,987.6 1 ,244.4
658.5
230.7 137.8
3.8
561.2 434.8
65.3 61.3
-.2
108.3 46.0 51.0 1 1 .3
466.2
4,738.6 175.6 63.6
207.3 188.6 163.8
1 ,904.1 .4
45.1
276.0 12.9
147.1 3.8
79.1 33.1
1 ,714.1 1 ,020.7
4,705.9
4,738.6
4,467.5 939.5 399.0
80.4 460.1
1 ,020.7 2,507.3
261.8 435.1
1 ,800.4 10.0
271.1
1 ,303.7 1 ,299.1
1 ,965.1 1 , 196.9
680.8
234.1 184.5
424.7 287.6
76.0 61.1
30.9 21.6
9.3
440.6
4,335.9 204.8
76.7 240.5 223.6 166.1
1 ,847.0 9.5
43.0
147.2 4.1
41.6 4.6
78.3 18.6
1 ,375.5 797.2
4,310.9
4,335.9
4,202.9 1 ,070.5
529.4 102.4 438.7 797.2
2,335.2 164.8 342.9
1 ,810.8 16.7
133.0
1 ,442.8 1 ,437.8
2,650.2 1 ,71 7.4
854.0
300.0 252.6
384.8 225.8 96.4 62.6
83.6 78.8
4.8
444.8
5,756.5 251.1 87.3
295.1 274.6 252.0
2,442.1 13.8 63.7
239.9 1 .8
1 02.3 4.9
90.2 40.7
1 ,836.9 962.0
5,742.4
5,756.5
5,527.2 1 ,372.9
575.2 97.3
700.4 962.0
3,1 92.3 217.9 524.3
2,409.0 41 .1
229.3
Government Finance Statistics Yearbook 2002
4 Acquis. of Fixed Cap. Assets ... . . . . . . . 7 Capital Transfers .............................. .. 7.1 Domestic ............. ............... . . . . . . . . . . . . . . . . . . . 7.1.1 To Other Levels of Nat. Govt ......... . 7.2 Abroad . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
v 8
8.1
8.2
8.3-4
9
II 2
3
4
5
Ill 6
7
8
II 1
2
4
5
6
Ill 9
1 1
I I I l l
II Il l IV 1 1.1
4
5
3,6,7
v 8
9,10
12
VI
Lending minus Repayments ........... . Domestic ...................... . . . . . . . . . ............... . To Other Levels of Nat. Govt ......... . To Nonfin. Pub. Ent. ......................... . To Financial Ins!. & Other. .............. . Abroad .................................................. .
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing ( 1 1+ 111) ............ .. . . . . ............. .
Domestic Financing .......................... . From Monetary Authorities .............. . From Deposit Money Banks ........... . Other Domestic Financing .............. . Adjustments ........................................ .
Financing Abroad .............................. . From Internal I Develop. Instil. ...... . From Foreign Governments ............ . Other Borrowing Abroad .................. .
Table E. Financing by Type of Debt Instrument Consolidated Central Government
Financing ( = D.I) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Domestic Financing ( = D.I I) ............ . Long-term Bonds ... . . .......................... . Short-term Bonds and Bills ............. . Short-term Loans & Adv. n.e.c . .... . .
Other Domestic Liabilities ............... . Changes in Cash, Deposits,etc ...... .
Financing Abroad ( = D.I I I) .............. . Long-term Loans n.e.c . .................... . Other Foreign Liabilities ................... .
Table F. Outstanding Debt Consolidated Central Government
(at End of Fiscal Year)
Total Debt ( I I+ Il l) ............. . . . . . . . . ........ .
Domestic Debt ... . . . . . . . . . . . . . . . . . ............... . Foreign Debt ................................ .. . . . . . .
Table L. Local Governments
A. Revenue and Grants Total Revenue & Grants(I I + VII) ... . Total Revenue (Il l +VI) ................... . Current Revenue (IV+ V) ................ . Tax Revenue ( 1 ·7) . . . . ....................... . .
Tax on Inc., Profits,Cap.Gains .... . . . . . Individual .............................................. . Taxes on Property ..................... . . . . . . . . . Dom. Taxes on Goods & Serv . .. . . . . . Other Taxes ..... . . . . . ....... . ...................... .
Nontax Revenue (8-12) ................... . Entrepren. & Property Income ....... .
Fees, Sales, Fines ........ . . .. ................ . Other Nontax Revenue .......... . . . . . ..... . Capital Revenue ................................ .
2002 Government Finance Statistics Yearbook
1995
2,438.2
476.7
1 ,961.6
961.8
703.7
696.2
650.5
445.5
201.8
94.2
1 1 0.5
.2
45.8
22.5
21.6
1 .6
7.5
1996
247.9
247.9
247.9
443.1
235.5
253.2
3.4
-21 .1
207.6
207.6
443.1
235.5
207.6
3,1 28.6
736.8
2,391.8
1 ,030.2
820.0
809.8
724.4
461.5
219.1
1 25.0
132.4
5.5
85.4
41 . 1
40.5
3.8
10.2
1997 1998 1999
Millions of Lei/ Year Ending December 3 1
269.7
70.2
64.2
38.6
6.0
1 1 8.8
1 1 8.8
88.3
30.5
678.7
302.4
95.6
1 70.5
36.3
376.3
369.0
7.3
678.7
302.4
50.0
1 68.8
32.6
1 .7
36.3
376.3
7.3
4,287.9
983.9
3,304.0
1 ,255.8
823.5
803.3
700.4
378.2
281.1
1 55.2
146.7
20.2
1 02.9
52.4
50.5
20.2
236.8
1 1 9.6
1 1 2.1
49.3
7.5
-37.7
-40.3
-67.9
33.9
-6.3
2.6
288.2
590.6
489.4
-5.1
1 29.0
-22.7
-302.4
-263.3
-29.2
-9.9
288.2
590.6
497.6
103.5
-21.2
4.7
6.0
-302.4
-292.5
-9.9
7,556.1
1 ,571.9
5,984.2
1 , 1 73.4
696.3
672.0
560.3
295.7
223.3
107.0
1 57.7
1 1 1 .7
54.3
57.4
24.4
86.9
138.7
122.7
30.4
16.0
60.4
-64.9
-1 1 .9
-52.9
-.1
125.3
420.3
224.4
265.7
16.6
-57.9
1 95.9
533.1
-381.4
44.2
420.3
224.4
306.1
32.4
-40.4
-73.7
195.9
151 .7
44.2
9,598.3
1 ,910.5
7,687.8
1 ,024.0
708.0
679.0
569.0
317.0
216.0
1 65.0
87.0
1 10.0
52.0
58.0
29.0
2000
77.0
166.2
166.2
40.3
-32.7
-32.3
-.7
-31.6
-.4
206.2
238.0
1 1 0.9
3.4
1 23.7
-31.8
103.4
-25.1
-1 10.1
206.2
238.0
1 1 1 .7
-.8
121 .5
5.6
-31.8
-31.8
1 1 ,697.3
2,022.2
9,675.1
1 ,429.5
945.4
907.3
730.7
403.5
261.0
1 86.9
140.3
176.6
1 21 .7
54.9
38.1
2001
85.1
41.6
41.6
35.0
-25.0
-25.0
-7.6
-16.4
-1.0
-207.8
312.5
-39.1
-278.0
438.0
191 .6
-520.3
-144.2
-376.1
-207.8
312.5
191 .9
1 86.4
-231 .0
1 49.2
16.0
-520.3
-376.1
1 1 ,578.5
2,417.5
9,1 6 1 .0
1 ,797.5
1 ,403.9
1 ,346.2
1 , 1 1 8.2
577.6
341.7
1 92.3
348.3
228.0
1 52.4
75.6
57.7
Moldova 921
2002f
202.3
20.0
20.0
-14.1
-14.1
-1 1 .4
-2.7
320.0
884.0
-564.0
106.2
-13.5
-656.7
320.0
884.0
1 70.0
-564.0
-670.2
1 2,387.6
2,510.5
9,877.1
2,043.4
1 ,519.1
1 ,491.2
1 ,234.7
656.8
403.7
234.2
343.7
256.5
168.2
88.3
27.9
285
Moldova 921
1995 1996
VII Grants .................. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 258.1 210.2
1 8 From Other Levels o f Nat. Gov1 . . ... 258.1 210.2
B. Expenditure by Function Total Expenditure ( = C.I I ) ................. 967.4 1 ,355.4
1 General Public Services .................... 45.6 57.0
3 Public Order and Safety .................... 18.9 31 .1
4 Education .............................................. 395.1 599.8
5 Health .................................................... 254.3 362.0
6 Social Security & Welfare ................. 59.9 101 .8
7 Housing & Commun. Amenities ... . . . 64.0 78.7
8 Recr.,Cultr.,Relig.Affrs . . ..................... 1 4.6 27.4
9 Fuel and Energy ................................. 6.0 6.7
1 0 Agricult.,Forestry,Fish.,Hunt. ..... .. ... .. 7.2 7.6
12 Transportation & Communication ... 26.7 13.3
13 Oth. Econ. Affairs & Serv . ................ 14 Other Expenditures ............................ 75.1 70.1
C. Expenditure and Lending minus Repayments by Economic Type
I Tot.Exp.& Lend-Repay.( l l + V) ... . . . . . . 967.4 1 ,355.4
I I Total Expenditure ( I I I + IV) ...... . . ........ 967.4 1 ,355.4
Ill Current Expenditure ( 1 -3) . . . . . . . . . . . . . . . . . 877.6 1 ,252.9
1 Expenditure on Goods & Serv . . . . . . . . 824.9 1 , 152.4
1.1-2 Wages & Sal.& Emplr.Contrib . . ....... 364.0 409.2
1.3 Other Purch.of Goods & Serv . . ....... 460.9 743.2
2 Interest Payments .............................. 2.5 4.5
3 Subsidies & Other Curr. Trans! ... . . . . 50.1 96.0
IV Capital Expenditure (4-7) ................. 89.8 102.5
4,5,6 Stocks, Land, Fixed Cap. Assets ... 89.8 102.5
7 Capital Transfers ................................ v Lending minus Repayments ............
S.1 1 DEFICIT /SURPLUS (A.I-C.I) ........... -5.6 -325.2
D. Financing by Type of Debt Holder
I Financing ( 1 1+ 111) .. . . . . . . . ....................... 5.6 325.2
II Domestic Financing ( 1 -4) . . . . . . . . . . . . . . . . . 5.6 325.2
From Other General Gov1 . ............... 15.4
2,3 From Mon.Auth. & Dep.Mon.Bks .... 5.7 20.4 4,5 Other Domestic Financing ........ . . . . . . . -.2 289.5 Ill Financing Abroad ...................... .........
E. Financing by Type of Debt Instrument
I Financing ( = D.i) . . . . . . . . . . . ..... . .. ..... . . . . . . . . 5.6 325.2 II Domestic Financing ( = D.I I) ............. 5.6 325.2 3,4,5 Other Domestic Liabilities .... . . . . . . . . . . . . 5.7 322.6 6 Changes in Cash,Deposits, etc ....... -.2 2.6 Ill Financing Abroad ( = D.I I I ) ...............
286
1997 1998 1999 2000 2001 20021
Millions of Lei/ Year Ending December 31
432.3 477.1
432.3 477.1
1 ,403.7 1 , 1 14.4
68.7 62.5
35.2 30.0
617.7 433.9
362.0 235.6
76.5 59.9
94.9 1 14.1
33.9 30.7
8.7 19.1
19.9 22.6
3.4 9.3
1 .0 1 . 1
81.9 95.7
1 ,403.7 1 , 1 14.4
1 ,403.7 1 , 1 14.4
1 ,282.5 968.0
1 ,055.1 748.5
529.2 414.5
525.9 334.0
48.3 76.0
179.1 143.4
121 .2 146.4
1 1 9.3 146.2
1 .9 .2
-148.0 59.0
148.0 -59.0
148.0 -59.0
88.3 -67.9
66.5 12.1
-6.9 -3.3
148.0 -59.0
148.0 -59.0
154.8 -55.7
-6.9 -3.3
316.0 484.1 393.6 524.3
316.0 484.1 393.6 524.3
960.2 1 ,388.0 1 ,767.7 2,022.0
85.7 131 .0 138.8 1 47.5
32.6 48.8 60.3 83.4
399.2 530.1 699.8 874.0
183.4 308.1 374.3 470.8
51.2 52.6 30.9 51.1
31.2 47.6 1 1 5.1 1 18.6
22.7 37.4 49.8 61.6
.4
23.5 19.1 22.6 28.3
9.5 19.6 19.1 18.9
1 .4 1 .5 1 .8 2.3
1 1 9.9 189.0 252.0 160.5
960.2 1 ,388.0 1 ,767.7 2,022.0
960.2 1 ,388.0 1 ,767.7 2,022.0
837.2 1 , 154.9 1 ,489.2 1 ,782.0
702.5 1 ,028.2 1 ,251.9 1 ,525.0
428.4 657.1 736.6 857.0
274.1 371.1 515.3 668.0
28.2 19.8 16.2 6.3
106.5 106.9 221 . 1 250.7
123.0 233.1 278.5 240.0
122.2 225.5 246.7 237.2
.8 7.6 31.8 2.8
63.8 41.5 29.8 21.4
-63.8 -41.5 -29.8 -21.4
-63.8 -41.5 -29.8 -21.4
2.0 -39.8 -7.1
-53.8 -2.4
-12.0 .7 -22.7 -21.4
-63.8 -41.5 -29.8 -21.4
-63.8 -41.5 -29.8 -21.4
-51 .8 -39.1 -29.8 -21.4
-12.0 -2.4
Government Finance Statistics Yearbook 2002
Mongolia 948
1992 1993 1994 1995 1996 1997 1998 1999 2000 2001
Millions of Togrogs/ Year Ending December 31
Summary Table Consolidated Central Government
1 Total Revenue and Grants (A. I) ..... 9,896 48,636 65,266 1 1 3,568 1 26,725 t176,152 1 92,103 203,452 308,283 367,420 2 Total Revenue (A. II) .......................... 8,672 45,610 62,002 1 08,483 1 22,316 t171 ,744 1 83,552 196,561 303,215 358,244 3 Current Revenue (A.III) ... ...... . ......... .. 8,672 45,398 61 ,330 1 04,747 1 19,830 t161 ,357 170,986 1 96,561 298,144 353,841 3.1 Tax (A.IV) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,396 42,471 49,355 79,712 91 ,524 t128,985 1 1 8,008 1 44,41 1 224,2 1 1 265,384 3.2 Nontax (A.V) ............................. ........... 1 ,276 2,927 1 1 ,975 25,035 28,306 t32,372 52,978 52,150 73,933 88,457 4 Capital Revenue (A. VI) ..................... 212 672 3,736 2,486 t10,387 12,566 5,071 4,403 5 Grants (A. VII) ............... ....................... 1 ,224 3,027 3,265 5,085 4,409 t4,408 8,551 6,891 5,068 9,176 5.1 Curr.(A1 7.1 +A18. 1 + A 1 9 . 1 ) ........... 604 3,027 3,265 5,085 4,409 t4,408 8,551 6,891 5,068 9,176 5.2 Cap.(A1 7.2+A1 8.2 +A19.2) ............ 620 t-
6 Total Exp.& Lend-Repay( C. I) .......... 1 2,736 76,343 88,914 142,753 1 76,404 t242,061 287,01 6 303,268 371,510 413,244 7 Total Expenditure (C.II) ..................... 10,187 42,468 63,824 97,656 121 ,233 t176,436 201,279 232,795 306,037 353,580 8 Current Expenditure (C.III) ......... .. . . .. 8,830 33,299 54,387 76,027 98,341 t152,327 1 73,561 202,270 260,895 303,131 9 Capital Expenditure (C.IV) ................ 1 ,357 9,171 9,438 21 ,629 22,893 t24,109 27,717 30,525 45,142 50,450
1 0 Lending minus Repay (C.V) ............. 2,549 33,875 25,090 45,097 55,171 t65,625 85,737 70,473 65,473 59,664
1 1 Overall Deficit/Surplus ( 1 -6) ............ -2,840 -27,707 -23,648 -29,185 -49,679 t-65,909 -94,91 3 -99,816 -63,227 -45,824
1 2 Financing (0.1 o r E.l) ( = - 1 1 ) ..... . . . . . . 2,840 27,707 23,648 29,185 49,679 t65,909 94,913 99,81 6 63,227 45,824 1 3 Abroad (0.111 or E . i l l) ......................... 3,310 32,357 1 8,638 23,914 34,875 t90,898 68,594 105,836 66,573 71 ,990 1 4 Domestic (0.11 o r E.ll) ........................ -470 -4,650 5,010 5,271 14,804 t-24,989 26,31 9 -6,020 -3,346 -26,166
Memorandum Item:
15 Govt. Debt End Period (F. I ) . . ........... 1 1 ,575 94,353 196,533 241 ,503 365,158 t509,635 676,717 906,723 959,889 961 ,785
Summary Table Budgetary Central Government
1 Total Revenue and Grants (A. I) ..... 8,378 44,310 56,061 90,956 97,699 t140,761 1 47,777 163,873 249,583 299,894 2 Total Revenue (A. II) .......................... 7,154 41 ,284 52,798 87,095 93,291 t136,353 1 39,226 156,982 244,790 290,71 8 3 Cu"ent Revenue (A.III) . . . . . . . .. . . . . . ....... 7,154 41 ,284 52,745 84,964 91 ,587 t125,966 1 26,660 1 56,982 239,719 286,315
3.1 Tax (A.IV) ............................................. 5,947 38,449 40,934 60,886 66,777 t94,418 74,683 1 05,955 166,127 1 99,478 3.2 Nontax (A.V) ........................................ 1 ,207 2,835 1 1 ,81 1 24,078 24,810 t31 ,548 51,977 51 ,027 73,592 86,837
4 Capital Revenue (A. VI) ..................... 53 2,131 1 ,704 t10,387 12,566 5,071 4,403
5 Grants (A. VII) ...................................... 1 ,224 3,027 3,265 3,861 4,409 t4,408 8,551 6,891 4,793 9,176
5.1 Cu".(A 1 7 . 1 +A18. 1 +A19. 1 ) . . ......... 604 3,027 3,265 3,861 4,409 t4,408 8,551 6,891 4,793 9,176 5.2 Cap.(A1 7 .2+A1 8 .2+A1 9.2) ............ 620 t-6 Total Exp.& Lend-Repay( C. I) .......... 9,699 66,874 69,920 1 10,385 135,931 t186,949 228,152 244,090 289,328 324,923 7 Total Expenditure (C.II) . ..... . . . . . . ......... 7,1 1 1 33,073 45,004 66,835 80,766 t121 ,324 142,415 173,617 223,855 265,259
8 Cu"ent Expenditure (C.III) ............... 5,980 25,360 38,237 49,287 62,004 t102,258 1 1 9,51 1 1 49,658 186,673 225,302 9 Capital Expenditure (C.IV) . . . ... . . . . . . . .. . 1 , 131 7,715 6,768 17,548 18,763 t19,065 22,904 23,959 37,182 39,957 1 0 Lending minus Repay (C.V) ... . . . ....... 2,588 33,801 24,916 43,550 55,165 t65,625 85,737 70,473 65,473 59,664
1 1 Overall Deficit/Surplus ( 1 -6) . . . . . . . . . . .. -1,321 -22,564 -13,859 -19,429 -38,232 t-46,188 -80,375 -80,217 -39,745 -25,029 1 2 Financing (D. I o r E. I ) ......................... 2,886 29,155 13,858 32,225 53,426 t66.281 96,519 1 05,808 65,637 59,583
1 3 Abroad (D. Ill o r E.lll) ... . . . . .................. 3,310 32,357 18,638 23,914 34,875 t90,898 68,594 1 05,836 58,089 71,990
1 4 Domestic (D. I I o r E.ll) .. .... ........ . . . . . . . ... -424 -3,202 -4,780 8,31 1 18,551 t-24,617 27,925 -28 7,548 -12,407
Summary Table Central Govt • Soc. Security Funds
1 Total Revenue and Grants (A. I) ..... 1 ,224 2,593 6,229 1 6,565 21,619 t31 , 176 39,981 38,961 54,283 62,565 2 Total Revenue (A. II) .......................... 1 ,224 2,593 6,228 1 6,565 21,619 t31 ,176 39,981 38,961 54,283 62,565
3 Cu"ent Revenue (A.III) ..................... 1 ,224 2,593 6,228 1 6,565 21,619 t31,176 39,981 38,961 54,283 62,565
3.1 Tax (A.IV) ............................................. 1 ,176 2,588 6,085 1 6,039 20,659 t30,352 38,980 38,456 53,942 61 ,306
3.2 Nontax (A.V) ........................................ 48 5 143 526 960 t824 1 ,001 505 341 1 ,259 6 Total Exp.& Lend-Repay( C. I) .......... 2,607 7,908 16,026 26,393 32,704 t40,305 53,823 52,544 74,019 77,828 7 Total Expenditure (C.II) ..................... 2,607 7,908 16,026 26,393 32,704 t40,305 53,823 52,544 74,019 77,828
8 Cu"ent Expenditure (C.II I) ............... 2,607 7,878 15,989 26,365 32,685 t40,041 53,726 52,400 73,947 77,828 9 Capital Expenditure (C. IV) ................ 31 37 28 19 t264 97 144 72
1 1 Overall Deficit/Surplus ( 1 -6) ............ -1 ,383 -5,315 -9,797 -9,828 -1 1 ,085 t-9,129 -13,842 -13,583 -19,736 -15,263
1 2 Financing (D. I or E . I ) ......................... -65 -1,276 9,797 -2,972 -4,1 1 1 t-937 -134 -5,996 -5,882 -13,225
1 4 Domestic (D. I I or E.ll) . . . . . .. . . ...... . . . . . . ... -65 -1,276 9,797 -2,972 -4,1 1 1 t-937 -134 -5,996 -5,882 -13,225
Summary Table Central Govt. Extrabudg. Accts
1 Total Revenue and Grants (A. I) ..... 294 1 ,733 2,976 6,048 7,407 t4,215 4,345 618 4,417 4,961 2 Total Revenue (A.II) ...... . . . . . . . . ........ ... . 294 1 ,733 2,976 4,824 7,406 t4,215 4,345 618 4,142 4,961
3 Cu"ent Revenue (A.III) ..................... 294 1 ,521 2,357 3,219 6,624 t4,215 4,345 618 4,142 4,961 3.1 Tax (A.IV) ..................... ........................ 273 1 ,434 2,336 2,787 4,088 t4,215 4,345 4,142 4,600 3.2 Nontax (A.V) ........................................ 21 87 21 432 2,536 t- 618 361
2002 Government Finance Statistics Yearbook 287
Mongolia 948
4 Capital Revenue (A. VI) .... . . . . . . . ......... .
5 Grants (A. VII) ....... ............................. .. 5.1 Curr.(A1 7. 1 +A18. 1 +A19. 1 ) . .. ...... . . 6 Total Exp.& Lend-Repay( C. I) ........ . .
7 Total Expenditure (C. I I ) .. ...... . . . . . ....... . 8 Current Expenditure (C.III) .............. .
9 Capital Expenditure (C. IV) ... . . . . . . . . . . . ..
10 Lending minus Repay (C.V) ............ .
1 1 Overall Deficit/Surplus ( 1 -6) .... . .. . . . . .
1 2 Financing (D.I o r E. I) . . . . . . . . . . . . ........... . .
1 3 Abroad (D. I l l o r E. l l l ) ..... . . . . . . . . . . . . . . . . . . . . 14 Domestic (D. I I or E.l l) ...................... . .
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants( I I+VII) .. ..
II Total Revenue (Il l + VI) ................... ..
I l l Current Revenue ( IV+ V) .. . . . . . . . . . . . . . ..
IV Tax Revenue ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Tax on lnc.,Profits, Cap.Gains .. . . . . . . .
1 .2 Corporate .. . . . ........................................ .
2 Social Security Contributions .......... .
2.1 Employees ........... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
2.2 Employers . . . . . . . . . . . . . . . . ...... . . . . ... . . . .......... .. 2.3 Self-Employed or Nonemployed .... .
3
4
Taxes on Payroll or Work Force . . . . .
Taxes on Property .. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5 Dom. Taxes on Goods & Serv . . .... . . 5.1 Gen. Sales, Turnover or V.A.T.. . . . . ..
5.2 Excises .. . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . .......... ..
6 Taxes-lnternat'l Trade, Transac .... . .
6.1 Import Duties .............. . . . . . . . .. . . . . . . . . . . . . . .. .
6.2 Export Duties . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
v 8 9 10 1 1 1 2
VI 13 14
Other Taxes . . . . . . . . .... ... . . . . . . . . . . . . . . . . . . . . . . . . . .
Nontax Revenue . . . . . . . . . . ...................... . Entrepren. & Property Income ...... ..
Adm.Fees,Chges,Nonind.Sales ...... .
Fines and Forfeits ............................ ..
Contr.to Gov.Emp.Pens.& Welf.Fd. Other Nontax Revenue ...... . . . . . . ........ .
Capital Revenue . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . .. Sales of Fixed Capital Assets ........ .
Sales of Stocks .... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
VII Grants . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 7 From Abroad ...................................... . .
17.1 Current ............................ . . . . . . . . . . . . . . . . . . . . . .
1 7.2 Capital .. . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . .......... . . 18 From Other Levels of Nat. Gov1 . . . . . 18.1 Current ....................... ......................... ..
28
2 3 4 5 6 7
2 8 8
Memorandum Item:
Grants Received in Kind (Not Included Above) . . . . . . . . . .......... . .
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( =C.II) . . . . . . . ......... .
General Public Services .................. . .
Defense .. . . . . . . . . . . . . . . . ..... ........................ .. Public Order & Safety ...................... .. Education .......... . . . . . . . . . . . . . . ..................... . Health . . . . . . . . . . . . . . . . . . . . . . . . . . . ....................... .. Social Security & Welfare ................ .
Housing & Commun. Amenities .... ..
1992
430
469
243
226
-39
-136 1 9
1 9
9,896
8,672
8,672
7,396
2,089
2,089
1 , 1 76
1 , 1 76
2,682
2,660
1 ,449
1 ,449
1 ,276
268
1 ,008
1 ,224
1 ,020 400
620
204
204
648
10,187
842
1 , 1 84
164
105
2,724
1 53
1 993
212
1 ,560
1 ,486
61
1 ,425
74
1 73
-172
-1 72
48,636
45,61 0
45,398
42,471
21 ,985
21 ,985
2,588
2,588
1 1 ,319
5,230
4,655
6,579
6,579
2,927
103 2,824
212
212
3,027
3,027
3,027
42,468
t1 ,054
4,147
t1 ,284
1 ,021
992
7,908
420
1994
619
2,968
2,794
162
2,633
1 74
8
-7
-7
65,266
62,002
61 ,330
49,355
21,164
21,164
6,085
4,220
1 ,865
1 4,246
8,123
3,787
7,541
7,541
319
1 1 ,975
5,002
6,778
68
1 27
672
53
3,265
3,265
3,265
63,824
4,549
6,766
2,516
3,831
2,252
1 3,249
558
1995 1 996 1997 1998 1 999 2000 2001
Millions of Togrogs/ Year Ending December 31
1 ,605
1 ,224
1 ,224
5,975
4,428
375
4,053
1 ,547
73
�
1 1 3,568
108,483
1 04,747
79,712
34,484
34,484
1 6,039
1 2,486
3,553
19,289
10,394
6,108
9,572
9,572
328
25,035
12,514
395
3,736
3,736
5,085
5,085
5,085
27,061
97,656
7,796
9,547
3,910
5,860
2, 1 20
1 8,357
620
782
7,769
7,763
3,652
4,1 1 1
6
-362
364
364
1 26,725
122,316
1 1 9,830
91 ,524
29,147
29,147
20,659
16,492
4,167
27,003
13,721
8,881
13,918
1 2,875
1 ,043
797
28,306
1 1 ,044
2,486
2,486
4,409
4,409
4,409
26,21 7
121 ,233
12,366
1 1 ,850
5,472
6,721
2,615
28,324
982
ttt-
t1 4,807
t1 4,807
t1 0,027
t4,779
tt-10,592
t565
tt565
t1 76,152
t171 ,744
t161 ,357
t1 28,985
t42,225
t42,225
t30,352
t25,245
t5,107
t-
t
t-
t45,959
t23,984
t1 6,777
t8,791
t7,232
t1 ,559
t1 ,658
t32,372
t7.638
t-
t
t1 0,387
t1 0,387
t-
t4,408
t4,408
t4,408
ttt-
t40,1 99
t1 76,436
t1 2,356
t1 4,830
t6,104
t1 0,542
t3,751
t42,084
t1 ,337
5,041
5,041
325
4,716
-696
-1 ,472
-1 ,472
1 92,103
1 83,552
1 70,986
1 1 8,008
1 8,964
1 8,964
38,980
25,545
1 3,435
57,091
31 ,726
20,156
1 ,509
749
760
1 ,464
52,978
10,429
12,566
1 2,566
8,551
8,551
8,551
30,298
201 ,279
1 7,310
16,749
7,453
16,159
4,263
50,918
1 ,448
6,634
6,634
212
6,422
-6,016
4
4
203,452
1 96,561
1 96,561
144,41 1
1 3,843
13,843
38,456
13,382
24,268
806
80,667
54,61 2
21 ,702
9,013
5,852
3,161
2,432
52,150
1 1 ,130
24,200
1 6,820
6,891
6,891
6,891
232,795
275
275
8,163
8,163
275
7,888
-3,746
3,472
8,484
-5,012
308,283
303,215
298,144
224,21 1
35,832
35,832
53,942
18,722
34,342
878
1 09,223
69,829
35,205
22,306
1 7, 1 53
5,1 53
2,908
73,933
1 6,820
30,681
3,736
22,696
5,071
5,071
5,068
4,793
4,793
275
275
306,037
24,557
26,126
1 3,028
26,568
1 6,853
75,331
2,998
10,493
1 0,493
10,493
-5,532
-533
-533
367,420
358,244
353,841
265,384
27,875
27,875
61 ,306
21 ,262
38,606
1 ,438
369
145,335
99,821
40,059
27,018
25,991
1 ,027
3,481
88,457
26,663
37,252
3,540
21 ,002
4,403
4,403
9,1 76
9,176
9,176
353,580
29,317
25,384
1 5,396
27,181
30,192
84,093
1 ,801
Government Finance Statistics Yearbook 2002
Mongolia 948
1 992 1993 1994 1995 1996 1997 1998 1999 2000 2001
Millions of Togrogs/ Year Ending December 3 1
8 Recr.,Cultr.,Relig.Affrs . ......... . ......... . . . 485 1 ,706 2,423 3.103 3,733 +5,609 6,852 8,024 8,668
9-13 Econ. Affairs & Services ................... 1 ,538 10,216 1 2,508 1 8,870 16,815 +22,295 23,828 27,627 49,504
9 Fuel & Energy . . . . . . . . . . . . . . ....................... 196 889 5,742 6,817 6,430 +7,891 9,037 8,435 1 1 ,071
10 Agric.,Forestry,Fishing,Hunt. .. . . . ....... 97 855 1 , 1 03 2,845 2,620 +3,978 4,281 7,209 1 0,370
1 1 Mining, Manufc.& Construct... .......... 502 1 , 1 28 1 ,790 2,719 2,033 +1 ,860 2,722 1 ,573 2,1 1 2
1 2 Transportation & Communication ... 295 6,698 2,408 3,699 4,230 +4,951 6,357 8,388 22,686
1 3 Oth. Econ. Affairs & Serv . . ............... 448 646 1 ,465 2,790 1 ,502 t3,615 1 ,431 2,022 3,265
14 Other Expenditures ............. . . . . . . . . . . . . . . . 3,063 13,721 1 5,234 27,473 32,357 +57,528 56,299 92,319 89,1 1 9
of which: Interest Payments ........ 62 2,028 1 ,705 1 ,798 3,933 +18,131 1 1 ,094 1 7,298 18,191 1 6,449
Adjustment to Total Expenditure ... . -71 t- -7,394 -7,075
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay(I I+V) .......... 1 2,736 76,343 88,914 1 42,753 1 76,404 t242,061 287,01 6 303,268 371,510 413,244
II Total Expenditure (l l i + IV) .. . . . . . . . . . . . . . . 10,187 42,468 63,824 97,656 121 ,233 +1 76,436 201 ,279 232,795 306,037 353,580
Ill Current Expenditure ........................... 8,830 33,299 54,387 76,027 98,341 +1 52,327 1 73,561 202,270 260,895 303,131
1 Expenditure on Goods & Serv . . ...... 3,076 10,106 22,430 31 ,783 38,929 +56,307 67,796 75,923 98,098 1 24,407
1.1 Wages and Salaries ........................... 729 2,699 5,916 9,264 12,620 +1 5,742 20,237 25,689 34,748 35,473
1.3 Other Purch.of Goods & Serv . .. . . . . . . 2,347 7,407 16,514 22,519 26,309 +40,565 47,559 50,234 63,350 88,934
2 I nterest Payments .............................. 62 2,028 1 ,705 1 ,798 3,933 +18,131 1 1 ,094 1 7,298 18,191 1 6,449
3 Subsidies & Oth. Curr. Trans! . ........ 5,692 2 1 , 1 65 30,252 42,446 55,479 +77,889 94,671 1 09,049 1 44,606 1 62,275
3.1 Subsidies ... . . . . . . . . . . ................. .. . . . .... . . . .... 774 1 ,446 6,777 4 t- 42,327 2,100 5,454
3.2 Transf.to Oth.Lev.Nat.Govt . . ............ 2,214 1 1 ,577 1 0,453 21 ,941 28,037 +35,790 40,335 45,476 58,934 68,901
3.3·4 Transf.to Nonpft.lnst.& Houshld . .... 2,670 7,984 1 2,760 20,284 27,181 +41 ,727 54,1 27 20,687 82,879 87,228
3.5 Transfers Abroad ................................ 34 158 262 221 257 +372 209 559 693 692
IV Capital Expenditure ............................ 1 ,357 9,1 71 9,438 21 ,629 22,893 +24,109 27,717 30,525 45,142 50,450
4 Acquis. of Fixed Cap. Assets .......... 830 3,920 6,888 1 8,220 21 , 1 29 +22,146 25,609 27,313 28,269 42,681
5 Purchases of Stocks .... .. . ....... .... . ....... 4,288 748 771 645 +978 1 , 1 58 2,215 2,361
6 Purch. of Land & lntang. Assets .. . . . 963 1 ,802 2,624 1 , 1 1 9 +985 950 1 , 1 27 1 ,496 1 ,612
7 Capital Transfers ................................ 527 1 4 t- 2,085 13,162 3,796
7.1 Domestic .............. . . .. ............................. 527 1 4 t- 2,085 4,678 3,796
7.2 Abroad . . . . . . . . . . . . . . . . . . . . . .............................. t- 8,484
v Lending minus Repayments ............ 2,549 33,875 25,090 45,097 55, 1 71 +65,625 85,737 70,473 65,473 59,664
8 Domestic ............................................... 2,549 33,875 25,090 45,097 55, 171 +65,625 85,737 70,473 65,473 59,664
8.1 To Other Levels of Nat. Govt .. . . . . . . . . 1 7 1 ,224 t- -592 1 0,824
8.2 To Nonfin. Pub. Ent. .............. ............ 2,532 26,545 1 7,286 41 ,433 47,425 +60,418 78,774 68,834 52,774 56,556
8.3·4 To Financial lnst. & Other ................ 7,330 7,804 2,440 7,746 +5,207 6,963 2,231 1 ,875 3,1 08
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing (II + I l l ) .................... . . . . . . . . . ... 2,840 27,707 23,648 29,185 49,679 t65,909 94,913 99,816 63,227 45,824
II Domestic Financing ........................... -470 -4,650 5,010 5,271 1 4,804 t-24,989 26,31 9 -6,020 -3,346 -26,1 66
2 From Monetary Authorities ............... -498 -4,612 5,010 -12,514 -4,782 t-1 6,558 23,668 -4,633 2,1 88
3 From Deposit Money Banks ............ 8,826 13,1 1 1 t-5,625 5,265 -28,449
4 Other Domestic Financing .. . . . . . . . . . . . . . 28 t-
5 Adjustments .................. ....................... -38 8,959 6,475 t-2,806 -2,614 1 ,287 95
I l l Financing Abroad .............. . ................ 3,310 32,357 18,638 23,914 34,875 t90,898 68,594 1 05,836 66,573 71 ,990
6 From lnternat'l Develop. Instil. . . ...... 2,080 4,409 6,333 t- 26,899 64,957
7 From Foreign Governments ............. 1 ,230 1 1 , 123 7,706 t- 26,323 4,654
8 Other Borrowing Abroad ................... 1 0,938 +48,914 61 ,084
9 Changes in Cash, Deposits, etc . .... 5,887 9,822 +41,984 7,510 13,351 2,379
Adjustment to Financing Abroad .... -5,223 t-
Table E. Financing by Type of Debt Instrument Consolidated Central Government
Financing ( = D. I ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,840 27,707 23,648 29,185 49,679 +65,909 94,913 99,816 63,227 45,824
II Domestic Financing ( = D.I I) ............. -470 -4,650 5,010 5,271 1 4,804 t-24,989 26,31 9 -6,020 -3,346 -26,1 66
1 Long-term Bonds ................ . ............... 28 t- -1 ,000
2 Short-term Bonds and Bills .............. t- 2,927 2,520 2,107 -20,1 58
4 Short-term Loans & Adv. n.e.c . ...... 138 8,826 13,1 1 1 t- 1 ,248
2002 Government Finance Statistics Yearbook 289
Mongolia 948
1992 1993 1994
5 Other Domestic Liabilities .. . . . . . . . . . . . . . . 6 Changes in Cash, Deposits, etc ....... -636 -4,650 5,010
Adjustment to Domestic Financing
Ill Financing Abroad ( = D. I I I ) . . . . . . . . . . . . . . . 3,310 32,357 1 8,638
7 Long-term Bonds .. . . . . . . . . . . . . . . . ......... . . . . . . 9 Long-term Loans n.e.c . ....... . . . . . . . . . . . . .. 3,310 23,568 1 4,040
10 Short-term Loans & Adv. n.e.c . ...... 2,903
1 1 Other Foreign Liabilities .. . . . . . . . . . . . . . . . . . . 12 Changes in Cash, Deposits, etc . .. . . 5,887 9,822
Adjustment to Financing Abroad .... -5,223
Table F. Outstanding Debt Consolidated Central Government
(at End of Fiscal Year)
Total Debt (1 1 + 1 1 1 ) ... . . ................ . . . . ..... 1 1 ,575 94,353 1 96,533
II Domestic Debt .................................... 1 ,063 233 5,281
Ill Foreign Debt . . . . . . . . . . . . . . . . .. ............. . . . . ..... 10,512 94,120 1 91 ,252
Table L. Local Governments
A. Revenue and Grants Total Revenue & Grants( I I+VI I ) .... 7,627 24,718 33,905
II Total Revenue ( I l l +VI) .... . ... . . . . ........ 5,413 1 3,141 20,674
Ill Current Revenue (IV+ V) ... . . . . . . . . . . . . . . 5,413 1 3,141 20,674
IV Tax Revenue ( 1 -7) . . . . . . . . . . . . .... .. . . . . . . . . . . . 4,403 1 1 ,362 1 7,908
Tax on Inc., Profits,Cap.Gains ... . . . . . . 3,530 6,455 1 0,877
1.1 Individual. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... . . . . . . . . . . . 237 1 ,273 2,166
4 Taxes on Property .............................. 5 42
5 Dom. Taxes on Goods & Serv . ... . . . . 873 4,510 6,018
3,6,7 Other Taxes ......................... ...... . . . . . . . . .. 392 971
v Nontax Revenue (B-1 2) .. . . . . . . . . . . . . . . . . . . 1 ,010 1 ,779 2,766
8 Entrepren. & Property Income ........ 14 71
9,10 Fees, Sales, Fines . . . . . . . .......... ... .. ....... 457 1 ,765 1 ,978
1 1 Contr.to Gov.Emp.Pens.& Welf.Fd. 1 2 Other Nontax Revenue ..................... 553 717
VI Capital Revenue . . . . . . . . . . . ...... . . . . . . . . . . ...... VII Grants . . . . . . . . . . . . . . . . . . . . . . . . . ............. . . . . . . . . . . . . . . 2,214 1 1 ,577 1 3,230
18 From Other Levels of Nat. Govt . . . . . 2,214 1 1 ,577 1 3,230
B. Expenditure by Function Total Expenditure ( = C.II) ........... . . . . . . 6,758 23,233 33,578
1 General Public Services .. . . . . . . . . . . . . . . . . . . 821 2,676 3,746
3 Public Order and Safety .................... 970 1 ,559
4 Education ...... . . ... . ....... . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,072 8,885 1 2,424
5 Health ................................................... . 1 ,783 5,445 9,262
6 Social Security & Welfare ................. 27 21 1
7 Housing & Commun. Amenities ...... 145 603 960
8 Recr.,Cultr. ,Relig.Affrs . . ................ . . . . . 189 660 1 ,421
9 Fuel and Energy ................................. 2,278 127
10 Agricult.,Forestry,Fish.,Hunt. ............ 276 944 1 ,298
1 1 Mining, Manufc., & Construct. ......... 27 8 24
1 2 Transportation & Communication ... 86 1 70 1 ,397
1 3 Oth. Econ. Affairs & Serv . . ............... 16 1 97 316
14 Other Expenditures ............................ 343 371 834
C. Expenditure and Lending minus Repayments by Economic Type
I Tot.Exp.& Lend-Repay.( I I+V) . . . . . . . . . 6,758 23,234 33,576
II Total Expenditure ( I l l+ IV) ........... . . . . . 6,758 23,233 33,578
Ill Current Expenditure ( 1 -3) . . . . . . . . . . . . . . . . . 6,255 22,679 32,587
1 Expenditure on Goods & Serv . ... . . . . 5,708 20,063 31 ,027
1 .1-2 Wages & Sal.& Emplr.Contrib . ........ 2,255 6,543 10,194
1.3 Other Purch.of Goods & Serv . ........ 3,453 1 3,519 19,319
2 I nterest Payments .... . . . . ... 3 Subsidies & Other Curr. Trans! . . . . . . . 547 2,616 1 ,560
IV Capital Expenditure (4-7) .... . . . . . . . ..... . 503 555 989
290
1995 1996 1997 1998 1999 2000 2001
Millions of Togrogs/ Year Ending December 3 1
t-
-3,555 1 ,693 t-24,989
t-
23,914 34,875 +90,898
t-
t-
7,294 34,875 +48,914
t-
1 6,620 +41 ,984
t-
241 ,503 365,1 58 +509,635
233 41 ,206 t69,151
241 ,270 323,952 t440,484
50,474 66,128 +89,647
31 ,223 38,091 +53,858
31 , 103 37,995 +53,756
26,073 3 1 ,6 1 1 +44,098
1 4,053 1 6,461 +20,396
5,297 6,381 +7,741
54 45 +78
1 1 ,042 13,949 +21 ,936
924 1 , 1 56 +1 ,688
5,030 6,384 +9,658
+ 1 98
5,030 6,384 +9,460
t-
t-
120 96 +102
1 9,252 28,037 +35,790
19,252 28,037 t35,790
53,413 66,926 +89,61 1
5,347 7,125 +1 2,045
3,239 4,371 t5,681
1 9,162 26,498 +35,498
1 4,728 1 9,659 +24,679
213 259 +696
1 ,753 1 ,343 t2,059
2,092 2,935 +3,726
3,453 436 +157
1 , 1 00 1 ,222 +1 ,492
491 t-
579 312 +294
547 829 + 1 , 1 93
1 ,201 1 ,446 +2,092
53,412 66,926 +89,61 1
53,413 66,926 +89,61 1
50,481 63,487 +84,309
45,998 62,676 +81 ,607
20,553 24,095 +36,862
25,446 34,381 +44,745
+181
4,483 81 1 +2,521
2,931 3,439 +5,302
13,900 5,566
23,392 -7,224 -19,353 -1 1 ,573
-1 ,564
68,594 105,836 66,573 71 ,990
105,836
53,222 69,61 1
61 ,084
7,510 1 3,351 2,379
676,717 906,723 959,889 961,785
82,158 90,039 104,192 82,865
594,559 81 6,684 855,697 878,920
1 0 1 , 1 50 106,565 1 26,446 161 ,626
60,81 5 60,990 67,513 87,727
58,767 58,377 65,337 86,381
48,916 45,493 51 , 100 69,813
22,517 25,202 26,995 37,284
1 0,142 1 2,593 1 4,830 20,676
240 299 263 1 ,271
23,726 13,257 1 5,125 20,244
2,433 6,735 8,7 1 7 1 1 ,014
9,851 1 2,884 14,237 1 6,568
206 962 831 1 ,365
7,321 10,629 7,384 9,254
2,324
1 ,293 6,022 5,949
2,048 2,613 2, 176 1 ,346
40,335 45,575 58,934 73,899
40,335 45,575 58,934 73,899
1 06,103 1 06,982 136,696 1 59,335
1 3,646 13,881 1 7,595 20,994
7,043 7,870 10,831 1 3,351
4 1 , 1 80 44,499 57,610 66,523
28,463 22,952 29,099 33,784
607 596 719 875
2,346 4,271 3,994 5,279
4,321 4,468 6,289 6,382
166 165 1 77 142
725 727 1 ,083 1 ,288
383 657 532 557
3,209 2,987 3,607 3,580
4,014 3,909 5,160 6,580
106, 1 22 106,982 136,696 159,335
106,103 106,982 1 36,696 1 59,335
99,852 100,047 1 29,707 1 50,821
97,285 98,232 1 27,990 1 48,642
43,430 45,697 66,036 70,882
53,855 52,535 61 ,954 77,760
65
2,567 1 ,815 1 ,717 2,1 1 4
6,251 6,935 6,989 8,514
Government Finance Statistics Yearbook 2002
4,5,6 Stocks, Land, Fixed Cap. Assets ... v Lending minus Repayments ............
5.1 1 DEFICIT /SURPLUS (A.I-C.I) . . . . . . . . . . .
D. Financing by Type of Debt Holder
I Financing ( 1 1+ 1 1 1 ) .................. .. ......... .. . II Domestic Financing ( 1 -4) . . . . . . . . . . . . . . . . .
1 From Other General Govt . . .............. 2,3 From Mon.Auth. & Dep.Mon.Bks .... Ill Financing Abroad .................... . .. . . . . . . ..
E. Financing by Type of Debt Instrument
I Financing ( = D. I) . . .............. .. . . . . . . . . . . . . . .
II Domestic Financing ( = D.i l) .............
3,4,5 Other Domestic Liabilities ... . . . . . . . . . . . . . 6 Changes in Cash,Deposits, etc . . . . . . . I l l Financing Abroad ( = D. I I I ) . . . . . . . . . . . .. . .
F. Outstanding Debt (at End of Fiscal Year)
I Total Debt ( l l + lli) ....... . . . . . . . . . . . . . . . . . . . . . . .
II Domestic Debt . . . . . . ............... ............... Ill Foreign Debt . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . .
2002 Government Finance Statistics Yearbook
1992 1 993 1994
503 555 989
869 1 ,484 329
-869 -1 ,484 -327
-869 -1 ,484 -327
1 7
-886 -1 ,484
-869 -1 ,484 -327
-869 -1 ,484 -327
1 7
-886
1 7
1 7
Mongolia 948
1995 1996 1997 1998 1999 2000 2001
Millions of Togrogs/ Year Ending December 3 1
2,931 3,439 t5,302 6,251 6,935 6,989 8,514
t- 1 9
-2,938 -798 t36 -4,972 -417 -10,250 2,291
2,938 798 t-36 4,972 417 1 0,250 -2,291
2,938 798 t-36 4,972 417 1 0,250 -2,291
t-
2,938 798 t-36 4,972 4 1 7 10,250 -1 ,252
t-
2,938 798 t-36 4,972 417 1 0,250 -2,291
2,938 798 t-36 4,972 4 1 7 1 0,250 -2,291
t-
2,938 798 t-36 4,972 4 1 7 1 0,250 -2,291
t-
1 ,472 3,665 t2,853 2,291 2,393 1 3,746 1 7,487
1 ,472 3,665 t2,853 2,291 2,393 1 3,746 1 7,487
t-
2 9 1
Morocco 686
1989 1 990 1991 1992 1993 1994 1995 1997 1998 1999
Millions of Dirhams/ Year Ending December 3 1 through 1 995; Year Ending June 30 Thereafter
Summary Table Consolidated Central Government
Total Revenue and Grants (AI) ..... 49,238 56,635 62,437 69,907 78,653 81 ,442 t79,795 t95,1 1 5 97,327 103,221 2 Total Revenue (A.II) . . . . . . . . ....... . .. . . . ..... 49,238 56,635 62,437 69,907 78,653 81 ,442 t79,795 t95,1 1 5 97,327 103,221 3 Current Revenue (Ali i) ..................... 48,712 56,212 62,243 69,690 76,163 79,043 t77,997 t89,777 95,436 102,436 3.1 Tax (A.IV) . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . 43,001 48,691 54,188 62.0S2 63,294 66,501 t65,71 7 t77,295 82,080 86,440 3.2 Nontax (A.V) . . .. . . . . . . . .. . . . .. . . . . . . .. . . . . ... . ...... 5,71 1 7,521 8,055 7,638 12,869 12,542 t12,280 t12,482 13,356 1 5,996 4 Capital Revenue (A. VI) ..................... 526 423 194 217 2,490 2,399 t1 ,798 t5.338 1 ,891 785 5 Grants (A VII) . . . . . . . . .............................. t- t-5.1 Curr.(A1 7. 1 +A18. 1 +A19. 1 ) ........... t- t-5.2 Cap.(A1 7.2 +A1 8.2 +A1 9.2) .... . . ...... t- t-
6 Total Exp.& Lend-Repay(C.I) .......... 59,189 61 ,395 67,520 73,275 85,162 90,357 t93,056 t97,316 1 04,656 1 1 1 ,726 7 Total Expenditure (C. I I ) .............. ....... 59,121 61 ,342 67,400 73,008 84,832 90,072 t92,563 t97,276 1 06,877 1 12,488 8 Current Expenditure (C. I I I ) ............... 43,874 44,233 52,471 56,331 66,786 72,148 t72,886 t77.21 1 84,891 87,390 9 Capital Expenditure (C.IV) ................ 15,247 17,109 14,929 16,677 18,046 17,924 t19,677 t20,065 21 ,986 25,098 10 Lending minus Repay (C.V) . . ......... . . 68 53 120 267 330 285 t493 t40 -2,221 -762
1 1 Overall Deficit/Surplus ( 1 -6) . . . . . . ...... -9,951 -4,760 -5,083 -3,368 -0,509 -8,915 t-13,261 t-2,201 -7,329 -8,505
1 2 Financing (D. I o r E. I ) ( =-1 1 ) ........... 9,951 4,760 5,083 3,368 6,509 8,915 t13,261 t2.201 7,329 8,505 13 Abroad (D. I l l or E . I l l ) ......................... 3,650 8,258 4,588 -445 -958 -4,428 t-2, 1 1 1 t-4,632 -0,182 -5,191 14 Domestic (D.II or E. l l ) . . . . . . . . . .. . . . . . . . . . . . . . 6,301 -3,498 495 3,813 7,467 13,343 t15,372 t6,833 13,511 13,696
Memorandum Item:
1 5 Gov1. Debt End Period (F. I ) . . . . . ........ 220,595 216,905 1 74,469 204,1 77 218,192 228,795 t227,973 t240,420 245,676 251,507
Summary Table Budgetary Central Government
Total Revenue and Grants (AI) ..... 45,494 52,808 57,884 65,869 72,622 74,391 73,143 t87,685 88,943 94,259 2 Total Revenue (All) .......................... 45,494 52,808 57,884 65,869 72,622 74,391 73,143 t87,685 88,943 94,259 3 Current Revenue (Ali i ) .......... ........... 44,968 52,385 57,690 65,652 70,132 71 ,992 71 ,345 +82,347 87,052 93,474 3.1 Tax (A.IV) .... . . . ....... . . . . . . . ........................ 40,941 46,459 51 ,765 59,440 59,602 61 ,781 61,168 t72,375 76,953 81 , 1 18 3.2 Nontax (AV) . . . . . . .................................. 4,027 5,926 5,925 6,212 1 0,530 10,211 10,177 t9.972 10,099 12,356 4 Capital Revenue (A VI) . . . . . . . .............. 526 423 194 217 2,490 2,399 1 ,798 t5,338 1 ,891 785 6 Total Exp.& Lend-Repay( C. I) .......... 56,195 58,162 63,775 69,349 80,465 85,084 87,154 t89,682 96,049 102,397 7 Total Expenditure (C.II) . . . . . . . . . . . ...... . . . . 56,127 58,109 63,655 69,082 80,135 84,779 86,661 t89,642 98,270 103,159 8 Current Expenditure (C. I l l ) ............... 40,880 41 ,000 48,726 52,405 62,089 66,855 66,984 t69.577 76,284 78,061 9 Capital Expenditure (C.IV) ................ 1 5,247 17,109 14,929 16,677 1 8,046 1 7,924 1 9,677 t20,065 21 ,986 25,098 1 0 Lending minus Repay (C.V) ............. 68 53 120 267 330 285 493 t40 -2,221 -762 1 1 Overall Deficit/Surplus ( 1 -6) ............ -10,701 -5,354 -5,891 -3,480 -7,843 -10,673 -14,01 1 t-1,997 -7,1 06 -8,138 1 2 Financing (D.I o r E . I ) . . . . . . . . . . . . . . . .......... 10,701 5,354 5,891 3,480 10,673 14,352 t2,179 5,609 7,463 1 3 Abroad (D.I I I o r E. l l l ) ......................... 3,650 8,258 4,588 -445 -4,428 -2, 1 1 1 t-4.632 -0,182 -5,191 14 Domestic (D. I I or E. I I ) . . . . . ................... 7,051 -2,904 1 ,303 3,925 15,101 16,463 t6.81 1 1 1 ,791 12,654
Memorandum Item:
1 5 Govt. Debt End Period (F.I) ......... . . . . 220,595 216,905 1 74,469 204,177 218,192 228,795 227,973 t240,420 245,676 251,507
Summary Table Central Govt - Soc. Security Funds
1 Total Revenue and Grants (AI) ..... 2,060 2,232 2,423 2,612 3,692 4,720 t4,549 t4,920 5,127 5,322 2 Total Revenue (All) ......... ................. 2,060 2,232 2,423 2,612 3,692 4,720 t4,549 t4,920 5,127 5,322 3 Current Revenue (Alii) ..................... 2,060 2,232 2,423 2,612 3,692 4,720 t4,549 t4.920 5,127 5,322 3. 1 Tax (A.IV) ........ . . . . . . . . . . . . . . . . . . . .................. 2,060 2,232 2,423 2,612 3,692 4,720 t4,549 t4,920 5,127 5,322 6 Total Exp.& Lend-Repay(C.I) .. . . . . . . . . 1 ,396 1 ,506 1 ,918 2,080 2,494 2,907 t3,269 t3,973 4,298 4,477 7 Total Expenditure (C.II) ............. ..... . .. 1 ,396 1 ,506 1 ,918 2,080 2,494 2,907 t3.269 t3,973 4,298 4,477 8 Current Expenditure (C. I l l ) ............... 1 ,396 1 ,506 1 ,918 2,080 2,494 2,907 t3,269 t3.973 4,298 4,477 1 1 Overall Deficit/Surplus ( 1 -6) . . . . . . . . . . . . 684 726 505 532 1 ,198 1 ,813 t1 ,280 t947 829 845 1 2 Financing (D. I or E. I) ......................... -084 -726 -505 -532 -1,813 t-1 ,280 t-948 -829 -846 1 4 Domestic ( D . I I o r E.ll) ........................ -684 -726 -505 -532 -1,813 t-1,280 t-948 -829 -846
Summary Table Central Govt. Extrabudg. Accts
Total Revenue and Grants (AI) ..... 1 ,684 1 ,595 2,130 1 ,426 2,339 2,331 2,103 +2,510 3,257 3,840 2 Total Revenue (All) .......................... 1 ,684 1 ,595 2,130 1 ,426 2,339 2,331 2,103 t2,510 3,257 3,840 3 Current Revenue (Ali i ) ............ ......... 1 ,684 1 ,595 2,130 1 ,426 2,339 2,331 2,103 t2,510 3,257 3,840 3.2 Nontax (AV) .... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,684 1 ,595 2,130 1 ,426 2,339 2,331 2,103 t2.510 3,257 3,840 6 Total Exp.& Lend-Repay(C.I) .. . . . . . . . . 1 ,598 1 ,727 1 ,827 1 ,846 2,203 2,386 2,633 t3.661 4,309 4,852 7 Total Expenditure (C.II) . . . . . . . . . . . . . . . . . . . . . 1 ,598 1 ,727 1 ,827 1 ,846 2,203 2,386 2,633 t3,661 4,309 4,852 8 Current Expenditure (C. I l l ) . . . . . . .. . . . .. . . 1 ,598 1 ,727 1 ,827 1 ,846 2,203 2,386 2,633 t3,661 4,309 4,852
292 Government Finance Statistics Yearbook 2002
1 1 1 2 1 4
Overall Deficit/Surplus ( 1 -6) ........... . Financing (D.I or E. I) ........................ . Domestic (D.II or E. II) ....................... .
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants(II + VII) ... .
II Total Revenue (II I + VI ) .................... .
Ill Current Revenue (IV+ V) ................ .
IV Tax Revenue .... .................................. . 1 Tax on lnc.,Profits, Cap.Gains ........ . 1.1 Individual .............................................. . 1.2 Corporate ............................................. .
1.3 Other Unalloc. Taxes on Inc . ......... .
2 Social Security Contributions .......... .
2.1 Employees ........................................... .
2.2 Employers ........................................... .
3 Taxes on Payroll & Work Force ..... .
4 Taxes on Property ............................. . 4.1 Recur. Taxes on lmmov. Prop . ...... .
4.4 Taxes-Financ.& Cap.Transact. ....... .
5 Dom. Taxes on Goods & Serv . . ..... .
5.1 Gen. Sales, Turnover or V.A.T . . . . . . . .
5.2 Excises ............... .................................. .
6 Taxes-lnternat'l Trade, Transac ..... . 6.1 Import Duties ...................................... . 6.2 Export Duties ...... . . . . . . . . . . . . .................... .
7 Other Taxes ....................................... ..
v 8 9 10 11 1 2
VI 1 3 1 5
VII
Adjustment to Tax Revenue ........... .
Nontax Revenue ............ .................... . Entrepren. & Property Income ....... .
Adm.Fees,Chges,Nonind.Sales ...... .
Fines and Forfeits ............................. . Contr.to Gov.Emp.Pens.& Welf.Fd. Other Nontax Revenue .................... .
Capital Revenue ............................... ..
Sales of Fixed Capital Assets ........ . Sales of Land & lntang. Assets ..... .
Grants . . . . . . .. . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Table B. Expenditure by Function Consolidated Central Government
I Total Expenditure ( =C.II) ................ . 1 General Public Services ................... . 2 Defense ... . . . . . . . . .................................... . 3 Public Order & Safety ....................... . 4 Education .............................. ............... . 5 Health ....... ......................... . .................. . 6 Social Security & Welfare ................ .
7 Housing & Commun. Amenities .... . .
8 Recr.,Cultr.,Relig.Affrs . ..................... .
9-13 Econ. Affairs & Services .................. .
9 Fuel & Energy .................................... . 10 Agric.,Forestry,Fishing,Hunt. ........... .
1 1 Mining, Manufc., & Construct. .. ...... . 1 2 Transportation & Communication . . .
13 Oth. Econ. Affairs & Serv . . .............. .
14 Other Expenditures ........................... . of which: Interest Payments ....... .
1989
86 -86 -86
49,238
49,238
48,71 2
43,001 9,666 5,310 4,019
337
2,060
1,217 79
1 ,1 38
20,965 1 0,560
8,920
8,496 8,319
1 77
867
-270
5,71 1 2,344 1 ,045
80 1 ,684
558
526 43
483
59,1 21
9,375 7,193 4,229
10,135 1 ,620 3,251
275 310
1 1 ,586 530
3,081
3,914 1 1 ,147 1 1 , 1 47
2002 Government Finance Statistics Yearbook
1990
-132 132
132
56,635
56,635
56,212
48,691 1 3,292
5,475 5,438 2,379
2,232
1 ,326 38
1 ,288
21 , 128 1 1 ,972
7,686
10,026
9,863 163
992
-305
7,521 3,1 1 6 1 ,650
1 5 1,595
1 , 1 45
423
423
61 ,342 1 2,005
7,873
4,368 1 1 ,161
1 ,839 3,317
262 347
9,333 514
3,057
2,025 10,837
9,905
1991 1992 1993 1 994 1995
Millions of Dirhams/ Year Ending December 31 through 1 995; Year Ending June 30 Thereafter
303
-303 -303
62,437
62,437
62,243
54,188 13,31 1
6,680 6,058
573
2,423 412
2,0 1 1
1 ,471
51 1 ,420
24,600 13,419
9,353
1 1 ,466 1 1 ,346
120
9 1 7
8,055 3,863
516 55
2,1 30 1 ,491
194
194
67,400 7,120 9,951
4,749 1 1 ,961
2,045 4,209
485 442
8,395 439
3,450
4,067 439
1 8,Q43 1 2,272
-420 420
420
69,907
69,907
69,690
62,052
16,607 6,730 8,143 1 ,734
2,612 439
2,1 73
1 ,540 39
1 ,501
28,128 1 4,873 1 1 ,062
1 2,286 1 2,268
1 8
879
7,638 3,761
985 67
1 ,426 1 ,399
217
217
73,008 7,656
10,153 5,461
1 3,056 2,152 4,319
396 527
8,568 485
3,665
3,887 531
20,720 12,814
136
78,653
78,653
76,163
63,294 1 5,208
7,659 5,862
1 ,687
3,692 705
2,987
1 ,439 35
1 ,404
29,603 1 4,609 1 2,600
1 2,483 1 2,479
4
869
1 2,869 4,838 2,460
66
2,339
3,166
2,490 2,145
345
84,832 7,369
1 1 ,555 6,067
1 4,427 2,568 5,133
484 726
10,520 1 ,292 4,510
3,941 777
25,983 1 4,853
-55
55
55
81,442
81 ,442
79,043
66,501 1 4,973
8,051 5,1 29 1 ,793
4,720 955
3,765
1 ,546 41
1 ,505
31 ,255 1 5,047 1 3,580
1 3,025 1 3,021
4
982
12,542 6,484
339 57
2,331 3,331
2,399 2,052
347
90,072 8,076
1 2,487 6,697
1 4,772 2,823 5,844
437 916
9,914 1 ,264 4,581
3,736 333
28,106 1 5,960
-530 189 1 89
t79,795
t79,795
t77,997
t65,717 t1 5,883
t8,461 t5,147 t2,275
t4,549 t934
t3,615
t
t1 ,604 t38
t1 ,566
t31 ,026 t1 5,753 t13,757
t1 1 ,843 t1 1 ,839
t4
t812
t
t1 2,280
t4,493 t626
t49 t2,103
t5,009
t1 ,798 t1 ,241
t557
t-
t92,563 t8,328
t1 2,731
t6.958 t1 5,543
t2,933 t6,409
t341 t861
t9,678 t645
t3,898 t
t4,066 t1 ,069
t28,781 t1 6,573
1 997
t-1 ,151 t970
t970
t95, 1 1 5
t95,1 1 5
t89,777
t77,295 t1 9,785
t9,380 t7,327 t3,078
t4,920 t1,012 t3,908
t
t1 ,748 t42
t1 ,706
t35,739 t1 8,083 t1 4,390
t1 4,239 t1 4,239
t-
t864
t
t1 2,482 t5,003 t1 ,321
t52 t2,510
t3,596
t5,338 t4,725
t613
t-
t97,276 t9,336
t 1 1 ,328 t6.867
t16,266 t2,925
t8,142 t383 t800
t9,266 t444
t4,234 t
t3,598 t990
t31,963 t1 6,667
Morocco 686
1 998
-1 ,Q52
2,549 2,549
97,327
97,327
95,436
82,080 21 ,285 10,252
7,523 3,510
5,127 1 ,054 4,073
1 ,806
44 1 ,762
37,506 1 9,699 1 4,796
1 5,438 1 5,438
918
1 3,356 5,472 1 ,094
39 3,257 3,494
1 ,891 1 ,164
727
106,877 10,909 1 5,618
7,567 18,419
3,407 9,1 84
265 850
9,951 4 1 3
4,730
3,665 1 , 1 43
30,707 16,680
1999
-1,212 1 ,888 1 ,888
103,221
103,221
102,436
86,440 24,625 1 1 ,432
9,484
3,709
5,322 1 ,094 4,228
1 ,964 60
1 ,904
37,177 1 9, 1 44 1 5,071
16,293 16,290
3
1 ,059
1 5,996 7,548 1 ,250
37 3,640
3,521
785
392 393
1 1 2,488 1 2,145 14,530
7,817 20,003
3,627 10,460
505 913
9,070 441
4,016
3,882 731
33,4 1 8 1 6,904
293
Morocco 686
1989 1990
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay( I I+ V) .......... 59,189 61 ,395
II Total Expenditure (I I I + IV) ................ 59,121 61 ,342
Ill Current Expenditure ........................... 43,874 44,233
Expenditure on Goods & Serv . . ...... 26,922 29,385
1.1 Wages and Salaries ........................... 20,362 21 ,632
1.3 Other Purch.of Goods & Serv . . ....... 6,560 7,753
2 Interest Payments .............................. 1 1 ,147 9,905
3 Subsidies & Oth. Curr. Trans! . ..... . . . 5,805 4,943
3.1 Subsidies . . . . . . . . . . . . . . . . . . . . . . ........................ 3.3·4 Transf.to Nonpft.lnst.& Houshld . . ...
IV Capital Expenditure ............................ 1 5,247 17,109
4 Acquis. of Fixed Cap. Assets .......... 14,907 16,686
6 Purch. of Land & lntang. Assets ..... 340 423
7 Capital Transfers ................................ 7.1 Domestic . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.1.1 To Other Levels of Nat. Govt .......... 7.1.2 To Nonfinancial Public Enterprises
v Lending minus Repayments ............ 68 53
8 Domestic ............................................... 68 53
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing ( 1 1+ 1 1 1 ) ......... ....................... 9,951 4,760
II Domestic Financing ............ ............... 6,301 -3,498
From Other General Govt . . .............. 1 ,038 1 , 1 87
2 From Monetary Authorities ............... 10 -834
3 From Deposit Money Banks ............ 4,284 -2,436
4 Other Domestic Financing ............... 1 ,233 -1,438
5 Adjustments ......... ................. ............... -244 23
Ill Financing Abroad ............................... 3,650 8,258
6 From lnternat'l Develop. Instil. ........ 2,569 6,603
7 From Foreign Governments ............. 1 ,074 1 ,747
8 Other Borrowing Abroad ................... 7 -92
Table E. Financing by Type of Debt Instrument Consolidated Central Government
Financing ( = D.I) ...................... .......... 9,951 4,760
II Domestic Financing ( = D. II) ............. 6,301 -3,498
Long-term Bonds ................................ 2,655 1 ,209
2 Short-term Bonds and Bills .............. 4,048 -2,557
3 Long-term Loans n.e.c . .... .. ............ ... 605 453
4 Short-term Loans & Adv. n.e.c . ...... -595 -1,287
5 Other Domestic Liabilities ................ -994 -543
6 Changes in Cash, Deposits, etc . .... 582 -773
Ill Financing Abroad ( = D.II I) ............... 3,650 8,258
7 Long-term Bonds ................................ 2,510 8,127
10 Short-term Loans & Adv. n.e.c . ...... 1 , 1 40 131
Table F. Outstanding Debt Consolidated Central Government
(at End of Fiscal Year)
Total Debt ( 1 1 + 111) .............................. 220,595 216,905
II Domestic Debt .................................... 58,987 57,501
Ill Foreign Debt ........................................ 161 ,608 1 59,404
294
1991 1992 1993 1994 1995 1997 1998 1999
Millions of Dirhams/ Year Ending December 31 through 1 995;
67,520
67,400
52,471
34,340
25,402
8,938
12,272
5,859
1 4,929
1 4,400
529
1 20
1 20
5,083
495
581
-756
1 ,108
-477
39
4,588
1 ,339
3,242
7
5,0S3
495
756
553
760
-1,514
-128
68
4,588
4,620
-32
1 74,469
58,920
1 1 5,549
Year Ending June 30 Thereafter
73,275 85,162 90,357
73,008 84,832 90,072
56,331 66,786 72,148
36,636 42,637 44,759
26,916 27,913 29,630
9,720 1 4,724 1 5, 1 29
12,814 1 4,853 1 5,960
6,881 9,296 1 1 ,429
16,677 1 8,046 1 7,924
16,188 1 7,534 1 7,318
489 512 606
267 330 285
267 330 285
3,368 6,509 8,915
3,813 7,467 1 3,343
290 1 ,207 492
-3,103 -2,599 -2,538
6,184 5,109 6,660
753 2,719 8,808
-31 1 1 ,031 -79
-445 -958 -4,428
2,027 1 ,973 392
-2,462 -2,931 -4,820
-10
3,368 6,509 8,915
3,813 7,467 13,343
8,658 1 1 ,896
221 5,099
-2,101 -1 ,095
-1 ,002 -1 ,443
40 -508
-2,003 -606
-445 -958 -4,428
-783 -4,428
338
204,177 218,192 228,795
67,225 76,847 93,843
136,952 141 ,345 1 34,952
t93,056 t97,316 104,656 1 1 1 ,726
t92,563 t97,276 106,877 1 1 2,488
t72,886 t77,211 84,891 87,390
t45,600 t45,457 51 ,265 52, 1 1 6
t31,815 t34,81 3 37,883 40,486
t1 3,785 t1 0,844 13,382 1 1 ,630
t16,573 t1 6,667 16,680 16,904
t10,713 t1 5,087 16,946 1 8,370
t1 ,484 t2,095 2,322 3,606
t9,249 t1 2,992 14,624 1 4,784
t1 9,677 t20,065 21 ,986 25,098
t1 1 ,368 t10,184 12,685 13,230
t516 t484 498 699
t7,793 t9,397 8,803 1 1 ,169
t7,793 t9,397 8,803 1 1 ,169
t4,862 t5,074 5,354 6,721
t2,931 t4,323 3,449 4,448
t493 t40 -2,221 -762
t493 t40 -2,221 -762
t13,261 t2,201 7,329 8,505
t1 5,372 t6,833 1 3,51 1 1 3,696
t561 t-968 1 ,172 3,083
t9,032 t-3,183 -224 477
t-953 t2,182 3,482 -1 ,861
t8,198 t6,930 3,526 8,123
t-1,466 t1 ,872 5,555 3,874
t-2,1 1 1 t-4,632 -6,182 -5,1 91
t919 t180 918 1 ,918
t-3,030 t-4,81 2 -7,100 -7,109
t- t-
t1 3,261 t2,201 7,329 8,505
t1 5,372 t6,833 13,51 1 1 3,696
t5,478 t 1 1 ,842 16,498 12,898
t-4,320 t-5,301 -9,041 613
t9,896 t-2,948 -224 477
t-884 t-235
t5,766 t-57 -900 -5,738
t-584 t3,532 7,178 5,446
t-2,1 1 1 t-4,632 -6,182 -5, 191
t-2,1 1 1 t-4,632 -6,182 -5,191
t- t-
t227,973 t240,420 245,676 251,507
t98,207 t106,192 1 1 5,384 1 24,297
t1 29,766 t1 34,228 1 30,31 2 127,210
Government Finance Statistics Yearbook 2002
Summary Table Consolidated Central Government
Total Revenue and Grants (A. I) .... .
2 Total Revenue (A. I I) ........................ ..
3 Current Revenue (A.II I) .................... .
3.1 Tax (A.IV) ........ ........ ... .. . . . . . . . . . . . . . ... ... . . . . .
3.2 Nontax (A.V) .................. ... . . . . . . . . . . . . . . . . . ..
4 Capital Revenue (A. VI) .................... . 5 Grants (A. VII) .............. . . . . . . . . . . . . . . . . . . . . . . ..
5.1 Curr.(A1 7. 1 + A1 8.1 + A1 9. 1 ) ........ .. .
5.2 Cap.(A1 7.2+A18.2+A1 9.2) . . . . . . . . . . ..
6 Total Exp.& Lend-Repay(C.I) ........ .. 7 Total Expenditure (C.II) .......... . . . . . . . . . . .
8 Current Expenditure (C.II I) ... .. . . . . . . . .. .
9 Capital Expenditure (C.IV) .............. ..
1 0 Lending minus Repay(C.V) ... . .... . . . . ..
1 1 Overall Deficit/Surplus ( 1 ·6) .......... ..
1 2 Financing (D.I o r E.l) ( = ·1 1 ) .. . . . . . . . . .
1 3 Abroad (D. I l l o r E . I l l ) ....................... ..
14 Domestic (D.I I or E . l l ) .... . ......... ... ..... . .
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants(II + VI I) .. . .
I I Total Revenue ( I l l+ V I ) .................... .
Ill Current Revenue (IV+ V) . . . . . . . . . . . . . . . . .
IV Tax Revenue ...................... . . . . . . . . . . ..... . .
Tax on lnc.,Profits, Cap.Gains ........ .
1.1 Individual ...... . . ............... . . . . . . . . . . . . . . . . . . . . . . . .
2
3
4
Social Security Contributions .......... .
Taxes on Payroll & Work Force .... ..
Taxes on Property ............ ................. .
5 Dom. Taxes on Goods & Serv . . .... .. 5.1 Gen. Sales, Turnover or V.A.T.. . . . . .. 5.2 Excises ......................... .......... ... ..... . . . . . . .
6 Taxes-lnternat'l Trade, Transac . . . . .. 6.1 Import Duties ...................................... .
7 Other Taxes ....... ........ ........................ . .
V Nontax Revenue .. . . . . . . . . . . . .. . . . ..... . . . . . . ... .
8 Entrepren. & Property Income ....... .
9 Adm.Fees,Chges,Nonind.Sales ...... .
VI Capital Revenue .... .............. ... . . . . ....... .
1 3 Sales of Fixed Capital Assets ........ .
VII Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 7 From Abroad ....... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17.1 Current ..................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17.2 Capital ................ . . . . . . . . . . . . . . ..
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( =C.II) . . . . . . . . . .. . . . . . .
Gen. Pub. Serv. incl. Pub. Order .. ..
2 Defense ... . ........................... . . . . . . . . . . . . . . . . .
3 Public Order & Safety . . . . . . . . . . . . . . . . . . . . . . ..
4 Education ... . . . . . . . . . .. ... . . . . . . . . . . . . . . . . .. . . . . . . . . . . .
5 Health ..................... .............................. .
6 Social Security & Welfare ............... . . 7 Housing & Commun. Amenities .... ..
8 Recr.,Cultr.,Relig.Affrs . .................... ..
9-13 Econ. Affairs & Services ...... . . . . . . . . . ... .
1991
18,339
18,039
1 7,343
10,480
6,863
696
300
238
62
27,332
27,621
18,361
9,260
-289
�.993
8,993
�
9,001
18,339
18,039
1 7,343
10,480
1 ,970
1 ,970
5,646
3,872
22
2,864
2,864
6,863
3,342
3,521
696
696
300
300
238
62
27,621
4,717
6,086
4,810
1 ,886
1 ,3 19
2,020
782
5,390
2002 Government Finance Statistics Yearbook
1992
t20,671
+20,313
+19,421
+12,563
t6,858
t892
t358
t290
t68
+27,725
+27,931
+18,145
+9,786
t-206
t-7,054
t7,054
t16
t7,038
+20,671
+20,313
+1 9,421
+12,563
t3,181
t3, 1 81
t-
t-
t-
t6,463
t4,088
t46
t2,919
+2,919
t-
t6,858
t4,997
+1 ,861
t892
t892
t358
t358
t290
t68
+27,931
+3,412
t9,126
t4,735
t2,077
+1 ,300
t229
t776
t5,220
1993
27,785
27,329
26,131
1 7,036
9,095
1 , 198
456
377
79
35,546
35,696
23,382
12,314
-150
-7,761
7,761
23
7,738
27,785
27,329
26,131
17,036
4,641
4,641
8,257
5,333
76
4,138
4,138
9,095
6,636
2,459
1 , 198
1 , 1 98
456
456
377
79
35,696
4,555
13,884
5,447
1 ,675
1 ,462
158
589
5,932
1994 1995 1996 1997
Millions of Kyats/ Year Beginning April 1
32,458
32,029
31 ,430
20,101
1 1 ,329
599
429
334
95
48,215
48,021
27,822
20,199
194
-15,757
15,757
8
1 5,749
32,458
32,029
31 ,430
20,101
6,741
6,741
9,135
6,092
102
4,225
4,225
1 1 ,329
8,195
3,134
599
599
429
429
334
95
48,021
5,693
1 7,694
5,640
1,913
1 ,719
163
905
1 1 ,883
40,1 73
39,429
38,578
22,644
1 5,934
851
744
678
68
65,097
64,884
33,034
31 ,850
213
-24,924
24,924
-277
25,201
40,173
39,429
38,578
22,644
7,793
7,793
10,168
7,122
1 1 8
4,683
4,683
15,934
10,509
5,425
851
851
744
744
678
66
64,884
6,889
23,813
6,547
2,309
2,263
185
1 ,429
1 7,883
55,147
54,726
54,235
31 ,357
22,878
491
421
380
41
80,199
80,120
37,144
42,976
79
-25,052
25,052
-178
25,230
55,147
54,726
54,235
31 ,357
9,217
9,217
14,1 12
9,479
142
8,028
8,028
22,878
1 6,642
6,236
491
491
421
421
380
41
80,120
6,731
28,952
9,973
3,061
1 ,815
319
2,293
21 ,358
88,238
86,690
85,887
49,429
36,458
803
1 ,548
1 ,518
30
98,581
98,426
48,021
50,405
1 55
-10,343
10,343
510
9,833
88,238
86,690
85,887
49,429
1 5,457
1 5,457
25,400
18,032
1 73
8,572
8,572
36,458
26,864
9,594
803
803
1 ,548
1 ,548
1 ,518
30
98,426
8,752
30,135
9,207
3,457
2,252
362
2,257
34,379
1998
1 16,590
1 16,066
1 15,987
56,653
59,334
79
524
464
60
1 23,536
124,064
63,095
60,969
-528
-6,946
6,946
1 ,266
5,680
1 1 6,590
1 16,066
1 1 5,987
56,653
20,51 5
20,515
30,748
22,720
224
5,390
5,390
59,334
43,689
1 5,645
79
79
524
524
464
60
1 24,064
15,01 1
39,627
9,572
3,233
1 ,599
305
2,1 14
41 ,015
Myanmar 518
1999
123,1 1 6
122,895
122,684
60,294
62,390
21 1
221
169
52
1 53,560
1 53,497
81 ,608
71 ,889
63
-30,444
30,444
133
30,31 1
123, 1 1 6
1 22,895
1 22,684
60,294
21 ,169
21 , 169
33,750
24,576
249
5,375
5,375
62,390
47,269
1 5,121
21 1
21 1
221
221
1 69
52
1 53,497
23,562
45,040
12, 132
4,144
2,436
1 97
2,013
46,641
2000
134,550
134,308
134,051
75,727
58,324
257
242
212
30
221,128
221,255
134,068
87,187
-127
�6.578
86,578
�3
86,661
134,550
134,308
134,051
75,727
26,140
26,140
44,101
32,961
285
5,486
5,486
58,324
4 1 , 1 44
1 7,180
257
257
242
242
2 12
30
221 ,255
20,435
63,453
31 ,345
7,388
4,993
366
2,668
66,132
295
Myanmar 518
1991 1992 1993
9 Fuel & Energy ..................................... 20 t31 33 10 Agric.,Forestry,Fishing,Hunt. ............ 2,028 t1 ,972 2,690 1 1 Mining, Manufc., & Construct . ......... 133 t77 84 12 Transportation & Communication ... 2,964 t2,871 2,858 13 Oth. Econ. Affairs & Serv . . ............... 245 t269 267 1 4 Other Expenditures ............................ 61 1 t1,056 1 ,994
Table C. Expenditure and Lending mlnua Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay(I I+V) .......... 27,332 t27,725 35,546
I I Total Expenditure (III + IV) ................ 27,621 t27,931 35,696
Ill Current Expenditure ........................... 18,361 t18,145 23,382 IV Capital Expenditure ............................ 9,260 t9,786 1 2,314 v Lending minus Repayments ............ -289 t-206 -150
Table D. Financing by Type of Debt Holder Conaolldated Central Government
Financing (11 + 111) ................................ 8,993 t7,054 7,761
I I Domestic Financing ........................... 9,001 t7,038 7,738 2 From Monetary Authorities ............... 9,001 t7,038 7,738
Ill Financing Abroad ............................... -8 t16 23
296
1994 1995 1996 1997 1998 1999 2000
Millions of Kyats/ Year Beginning April 1
8 6 8 4,967 9,665 10,513
1 14 127 775 6,497 7,734 9,558
297 351 504 2,411 3,566 5,618
48,215 65,097 80,199
48,021 64,884 80,120
27,822 33,034 37,144 20,199 31 ,850 42,976
1 94 213 79
15,757 24,924 25,052
15,749 25,201 25,230 1 5,749 25,201 25,230
8 -277 -178
1 1 23 24 44 13,168 1 7,918 1 9,479 38,447
991 204 242 617 19,693 22,161 26,279 25,917
516 709 617 1 ,107 7,625 1 1 ,588 1 7,332 24,475
98,581 123,536 153,560 221,128
98,426 1 24,064 1 53,497 221 ,255
48,021 63,095 81 ,608 134,068 50,405 60,969 71 ,889 87,187
155 -528 63 -127
10,343 6,946 30,444 86,578
9,833 5,680 30,31 1 86,661 9,833 5,680 30,31 1 86,661
510 1,266 133 -83
Government Finance Statistics Yearbook 2002
Summary Table Budgetary Central Government
Total Revenue and Grants (A. I) ... . . 2 Total Revenue (A. II) .... . . . . . . . . . . . . . . . . . . . . . . 3 Current Revenue (A.I I I) ............. ... . . . . . 3.1 Tax (A.IV) .... . . . . . . . . . . . . . . . ........................ .. 3.2 Nontax (A.V) .................. . . . . . . . . . . . . . . . . . . . . . . 4 Capital Revenue (A. VI) .................... . 5 Grants (A. VII) .... . . . . . . . . . . . . . . ................... . 5.1 Curr.(A1 7. 1 +A18.1 + A 1 9. 1 ) . . . . . . . . . . . 6 Total Exp.& Lend-Repay( C. I) ......... . 7 Total Expenditure (C.II) .................... . 8 Current Expenditure (C.III) .............. . 9 Capital Expenditure (C.IV) . . . . . . . . . . . . . . . . 10 Lending minus Repay (C.V) ............ . 1 1 Overall Deficit/Surplus ( 1 -6) . . . . . . . . . . . . 1 2 Financing (D.I o r E . I) . . . . . . . . . ............... . 1 3 Abroad (D.I I I o r E.lll) . . . . . . . . . . . . . . . . . . . . . . . . . 14 Domestic (D.II or E . l l ) . . . . . . . . . . . . . . . . . . . . . . . .
II
Ill
IV
Table A. Revenue and Grants Budgetary Central Government
Total Revenue & Grants( I I +VII) ... .
Total Revenue ( I l l+ VI) ... . . . ... . . . . . . . . . . . .
Current Revenue (IV+ V) ................ .
Tax Revenue ................ ...................... . Tax on lnc.,Profits, Cap.Gains ........ .
2 Social Security Contributions .......... .
3 Taxes on Payroll or Work Force .... .
4 Taxes on Property ............................. . 4.5 Nonrecurrent Taxes on Prop . ......... .
5 Dom. Taxes on Goods & Serv . . . . . . . . 5.1 Gen. Sales, Turnover or V.A.T ....... . 5.2 Excises ....... . ....... . .... .............. . . . ........ . . . . .
6 Taxes-lnternat'l Trade, Transac . . . . . . 6.1 Import Duties ....... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.2 Export Duties ...................................... .
7 Other Taxes ........ ............. . . . . . . . . ........... .
V Nontax Revenue ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Entrepren. & Property Income ....... . 9 Adm.Fees,Chges,Nonind.Sales .. . . . . . 10 Fines and Forfeits .. . . . . . . . . . . . . . . . . . .......... .
VI Capital Revenue .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
VII Grants ................................................... . 1 7 From Abroad ....... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17.1 Current .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ............... .
Table C. Expenditure and Lending minus Repayments by Economic Type Budgetary Central Government
Tot.Exp.& Lend-Repay(I I +V) . . . . . . . . . .
II Total Expenditure ( I I I + IV) ............... .
Ill Current Expenditure .......................... . Expenditure on Goods & Serv . . ..... .
1 .1 Wages and Salaries ..... . . . . . . . . . . . . . . . . . . . . . . 1.3 Other Purch.of Goods & Serv . . ...... . 2 Interest Payments ................ . . . . . . . . . . . . . . 3 Subsidies & Oth. Curr. Trans! . . ...... .
IV Capital Expenditure .......... . . . . . . . . . . . . . . . . . . 4 Acquis. of Fixed Cap. Assets ......... . 6 Purch. of Land & lntang. Assets .... .
1991
2,637.6 2,569.8 2,569.8 2,230.8
339.0
67.8 67.8
2,826.6 2,814.0 2,401.5
412.5 12.6
-189.0 189.0
2,637.6
2,569.8
2,569.8
2,230.8 597.8
12.4 12.4
576.0 383.9 1 18.5
1 ,036.6 945.7
90.9
8.0
339.0 197.5 135.5
6.0
67.8 67.8 67.8
2,826.6
2,814.0
2,401.5 2,032.7 1 ,249.5
783.2 20.9
347.9
412.5 314.7
6.1
2002 Government Finance Statistics Yearbook
1992
2,928.9 2,855.4 2,855.4 2,455.6
399.8
73.5 73.5
3,363.9 3,333.6 2,783.6
550.0 30.3
-435.0 435.0
2,928.9
2,855.4
2,855.4
2,455.6 804.7
14.3 14.3
800.5 501.8 202.3
829.1 735.5 93.6
7.0
399.8 228.8 166.1
4.9
73.5 73.5 73.5
3,363.9
3,333.6
2,783.6 2,345.4 1 ,522.2
823.2 21.6
416.6
550.0 429.7
1 1 .0
1993
3,094.7 3,039.8 3,039.8 2,776.1
263.7
54.9
3,427.8 3,410.0 2,924.5
485.5 17.8
-333.1 333.1
3,094.7
3,039.8
3,039.8
2,776.1 930.3
27.8
906.7
896.1
15.2
263.7 82.8
1 75.0 5.9
54.9
3,427.8
3,410.0
2,924.5 2,449.4 1 ,582.1
867.3 70.0
405.1
485.5
1994 1995 1 996 1997
Millions of Dollars/ Year Beginning April 1
3,649.2 3,610.8 3,610.8 3,136.1
474.7
38.4
3,844.5 3,812.7 3,401.2
41 1 .5 31.8
-195.3 195.3
3,649.2
3,610.8
3,610.8
3,136.1 1 ,030.6
38.0
1 ,1 32.4
905.5
29.6
474.7 239.1 226.2
9.4
38.4
3,844.5
3,812.7
3,401.2 2,734.6 1 ,756.1
978.5 1 1 7.5 549.1
41 1 .5
4,073.6 4,028.7 4,028.7 3,610.3
418.4
44.9
4,549.7 4,502.3 3,925.3
577.0 47.4
-476.1 476.1
4,073.6
4,028.7
4,028.7
3,610.3 1 ,088.8
36.0
1 ,293.8
1 , 155.6
36.1
418.4 201.4 207.9
9.1
44.9
4,549.7
4,502.3
3,925.3 3,171.2 2,086.8 1 ,084.4
145.1 609.0
577.0
4,661.8 4,61 1 .5 4,61 1 .5 4,1 13.9
497.6
50.3
5,552.9 5,461.6 4,837.6
624.0 91.3
-891.1 891 .1
4,661.8
4,61 1 .5
4,61 1 .5
4,1 13.9 1 ,353.9
32.9
1 ,342.0
1 ,348.7
36.4
497.6 303.5 1 83.3
10.8
50.3
5,552.9
5,461.6
4,837.6 3,800.9 2,649.7 1 , 151.2
250.5 786.2
624.0
5,645.7 5,591.7 5,591.7 5,106.0
485.7
54.0
6,085.1 6,041.5 5,262.3
779.2 43.6
-439.4 439.4
5,645.7
5,591.7
5,591.7
5,106.0 1 ,979.1
36.0
1 ,490.7
1 ,560.4
39.8
485.7 300.8 171 .4
13.5
54.0
6,085.1
6,041.5
5,262.3 4,071 .1 2,830.5 1 ,240.6
350.1 841.1
779.2
1998
6,132.1 6,094.7 6,094.7 5,501.4
593.3
37.4
6,881.3 6,839.7 6,102.6
737.1 41.6
-749.2 749.2
6,132.1
6,094.7
6,094.7
5,501 .4 2,03 1 .3
40.3
1 ,581.8
1 ,805.2
42.8
593.3 378.8 205.1
9.4
37.4
6,881 .3
6,839.7
6,102.6 4,512.4 3,1 62.0 1 ,350.4
488.7 1 ,101.5
737.1
Namibia 728
1999
7,253.3 7,184.9 7,184.9 6,597.7
587.2
68.4
7,932.6 7,831 .3 6,883.7
947.6 101 .3
-679.3 679.3
7,253.3
7,1 84.9
7, 184.9
6,597.7 2,315.4
46.7
1 ,943.6
2,240.7
51 .3
587.2 402.7 173.6 10.9
68.4
7,932.6
7,831.3
6,883.7 5,202.0 3,618.7 1 ,583.3
512.9 1 , 168.8
947.6 917.5
2000p
7,894.0 7,765.3 7,765.3 7,1 1 5.4
649.9
128.7
8,743.7 8,610.0 7,441.3 1 , 168.7
133.7 -849.7 849.7
7,894.0
7,765.3
7,765.3
7,1 15.4 2,509.0
40.0
1 ,641 . 1
2,877.3
48.0
649.9 405.4 234.0
10.5
128.7
8,743.7
8,610.0
7,441.3 5,441.3 3,824.4 1 ,616.9
545.7 1 ,454.3
1 , 168.7 1 , 134.1
297
Namibia 728
7 Capital Transfers ................................ 7.1 Domestic . . . . . . . . . . . . . . . . . . . . . ..........................
v Lending minus Repayments ............
298
1991 1 992 1993
91.7 109.3
91.7 109.3
12.6 30.3 17.8
1994 1995 1 996 1 997 1998 1999 2000p
Millions of Dollars/ Year Beginning April 1
3 1 .8 47.4 91.3
30.1 34.6
43.6 41.6 101.3 133.7
Government Finance Statistics Yearbook 2002
Summary Table Consolidated Central Government
1 Total Revenue and Grants (A. I) .... .
2 Total Revenue (A. II) ......................... .
3 Current Revenue (A.III) .................... .
3.1 Tax (A.IV) ............................................ .
3.2 Nontax (A.V) ....................................... .
4 Capital Revenue (A. VI) .................... .
5 Grants (A. VII) ..................................... .
5.1 Curr.(A 1 7.1 + A 1 8. 1 + A 1 9 . 1 ) . . . . . . . . .. . 5.2 Cap.(A1 7.2+A1 8.2+A1 9.2) ........... .
6 Total Exp.& Lend-Repay( C. I) ......... . 7 Total Expenditure (C.II) .................... . 8 Current Expenditure (C.III) .............. .
9 Capital Expenditure (C.IV) ... . . . . . . . . .... . 1 0 Lending minus Repay (C.V) ............ .
1 1 Overall Deficit/Surplus ( 1 -6) . . . . . . . ... . .
1 2 Financing (D.I o r E.l) ( = - 1 1 ) ........ .. . 1 3 Abroad (D. i l l or E. ill) ........................ . 14 Domestic (D.II or E.ll) ..... . . . . . . . . .. . . . . . . . . .
Memorandum Item:
1 5 Govt. Debt End Period (F.I) ............ .
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants(I I +VII) ... .
II Total Revenue (III +VI) .................... .
Ill Current Revenue (IV+ V) ................ .
IV Tax Revenue ..................................... .. 1 Tax on lnc.,Profits, Cap. Gains ........ . 1.1 Individual .............................................. .
1.2 Corporate .......................... ................... . 1.3 Other Unalloc. Taxes on Inc . ......... .
2 Social Security Contributions .......... .
3 Taxes on Payroll & Work Force ..... .
4 Taxes on Property ............................. .
4.1 Recur. Taxes on lmmov. Prop . ...... .
4.4 Taxes-Financ.& Cap.Transact. ....... .
5 Dom. Taxes on Goods & Serv . ...... .
5.1 Gen. Sales, Turnover or V.A.T ....... . 5.2 Excises ................................................. .
6 Taxes-lnternat'l Trade, Transac ..... .
6.1 Import Duties ...................................... .
6.2 Export Duties ..... ................................. .
7 Other Taxes ... ..................................... .
V Nontax Revenue ................................ .
8 Entrepren. & Property Income ....... .
9 Adm.Fees,Chges,Nonind.Sales ...... . 1 o Fines and Forfeits ............................. . 1 2 Other Nontax Revenue .................... .
VI Capital Revenue ................................ . 15 Sales of Land & lntang. Assets ..... .
VII Grants . . . . . . . . . . . . . ....................... . . . . . . . . . . . . . . . .
17 From Abroad ....................................... . 17.2 Capital ................................................. ..
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( = C.II) ................ . General Public Services ................... .
1993
18,109
14,316
14,303
1 1 ,691
2,612
1 3
3,793
3,793
28,468
29,180
-71 2
-1 0,359
10,359
5,668
4,691
1 1 1 ,877
18,109
14,316
14,303
1 1 ,691
1 ,174
857
267
50
772
86
686
5,800
3,438
1 ,453
3,945
3,804
141
2,612
1 ,498
1 ,067
30
17
1 3
13
3,793
3,793
3,793
29,180
1 ,200
2002 Government Finance Statistics Yearbook
1994
21 ,256
18,862
18,829
1 5,402
3,427
33
2,394
2,394
28,719
29,309
-590
-7,463
7,463
7,696
-233
1 32,598
21,256
18,862
18,829
1 5,402
1,931
1 ,269
556
1 06
841
69
772
7,375
4,693
1 ,592
5,255
4,828
427
3,427
2,040
1 ,326
47
14
33
33
2,394
2,394
2,394
29,309
1 ,212
1995
27,143
23,206
23,106
19,694
3,412
100
3,937
3,937
35,037
36,242
-1 ,205
-7,894
7,894
5,484
2,410
145,058
27,143
23,206
23,106
1 9,694
2,751
873
1 ,766
1 1 2
972
69
903
8,953
6,032
1 ,657
7,018
6,686
332
3,412
2,000
1 ,352
50
1 0
1 00
1 00
3,937
3,937
3,937
36,242
1,406
1996 1997 1998 1999
Millions of Rupees/ Year Ending July 1 4/ 1 5
31 ,468
26,641
26,601
21 ,705
4,896
40
4,825
4,825
42,447
43,519
-1 ,072
-10,981
10,981
7,481
3,500
1 62,286
31 ,466
26,641
26,601
21 ,705
3,326
933
2,273
120
1 , 1 53
105
1 ,048
9,899
6,431
1,944
7,327
7,177
150
4,896
3,1 1 6
1 ,649
1 1 5
1 6
40
40
4,825
4,825
4,825
43,519
1 ,539
35,332
29,344
29,293
24,471
4,822
51
5,988
5,988
46,241
47,073
-832
-1 0,909
10,909
6,941
3,968
1 67,978
35,332
29,344
29,293
24,471
3,954
967
2,693
294
168
1 , 1 10
101
1 ,009
10,929
7,127
2,298
8,310
8,1 1 7
1 68
4,822
2,889
1 ,779
78
76
51
51
5,988
5,988
5,988
47,073
1 ,873
36,895
31 ,492
31,371
25,991
5,380
121
5,403
5,403
50,741
51,964
-1 ,223
-13,846
1 3,846
8,274
5,572
199,615
36,895
31 ,492
31 ,371
25,991
4,576
1 ,240
2,937
399
322
1 , 1 1 5
1 14
1 ,001
1 1 ,476
7,123
2,886
8,502
8,276
217
5,380
2,969
2,246
89
76
121
121
5,403
5,403
5,403
51 ,964
1 ,872
39,146
34,809
34,71 3
28,808
5,905
96
4,337
4,337
52,494
54,720
-2,226
-1 3,348
13,348
8,655
4,693
219,136
39,146
34,809
34,713
28,808
5,774
1 ,788
3,462
524
397
1 ,127
125
1 ,002
1 1 ,992
7,882
2,953
9,518
9,126
378
5,905
3,575
2,130
97
103
96
96
4,337
4,337
4,337
54,720
2,164
2000
46,196
40,484
40,303
33,152
7,151
181
5,712
5,712
58,651
60,794
-2,143
-1 2,455
12,455
8,132
4,323
245,048
46,196
40,484
40,303
33,152
6,969
1 ,865
4,438
666
452
1 ,134
123
1 ,01 1
13,784
9,855
3,128
10,813
1 0,341
432
7,151
4,458
2,493
96
104
181
181
5,712
5,712
5,712
60,794
2,418
2001
53,360
46,607
46,146
38,865
7,281
461
6,753
6,753
71 ,858
73,905
-2,047
-1 8,498
18,498
7,544
10,954
261,595
53,360
46,607
46,146
38,865
8,517
1 ,805
5,987
725
597
616
8
608
1 6,583
12,047
3,771
1 2,552
12,025
493
7,281
4,265
2,778
107
131
461
461
6,753
6,753
6,753
73,905
2,892
Nepal 558
2002p
57,086
48,384
48,313
40,397
7,916
71
8,702
8,702
73,834
75,705
-1,871
-16,748
16,748
6,195
10,553
280,669
57,086
48,384
48,313
40,397
8,416
2,575
5,040
801
831
929
2
927
16,580
1 1 ,890
3,787
1 3,641
12,660
961
7,916
4,1 1 6
2,537
182
1 ,081
71
71
8,702
8,702
8,702
75,705
4,138
299
Nepal 558
1 993 1 994 1995
2 Defense . . . . . ................................ ........... 1 ,724 1,877 2,001 3 Public Order & Safety ........................ 1 ,549 1 ,697 1 ,829 4 Education ............... ............................... 4,150 4,284 5,080 5 Health . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ........... 1 ,061 1 ,066 1 ,496 6 Social Security & Welfare ................. 7 Housing & Commun. Amenities ...... 2,637 1,71 7 1 ,662 8 Recr.,Cultr.,Relig.Affrs . . ............... . . . . . .
9-13 Econ. Affairs & Services ... . . . . . . . . . . . . . . . . 12,602 12,445 14,061 9 Fuel & Energy ..................................... 10 Agric.,Forestry,Fishing,Hunt. ............ 3,073 3,227 3,493 1 1 Mining, Manufc., & Construct. ......... 1 , 110 748 455 12 Transportation & Communication .. . 3,637 3,885 4,904 13 Oth. Econ. Affairs & Serv . . . . . ............ 1 4 Other Expenditures ............................ 4,257 5,011 8,707
Table E. Financing by Type of Debt Instrument Consolidated Central Government
Financing ( = D.I) ................. . . . . . . . ... . . . . . 10,359 7,463 7,894
II Domestic Financing ( = D.I I ) ..... ........ 4,691 -233 2,410 1 Long-term Bonds .. . . . . . . . . . . . ................... 2 Short-term Bonds and Bills .............. 6 Changes in Cash, Deposits, etc . ....
Ill Financing Abroad ( = D.I I I ) .. .. . . . . . . . . . . . 5,668 7,696 5,484 9 Long-term Loans n.e.c . . . . . . . . . . .. . . . . . . . . . .
Table F. Outstanding Debt Consolidated Central Government
(at End of Fiscal Year)
Total Debt ( 1 1+ 1 1 1 ) ...................... . . ...... 1 1 1 ,877 132,598 145,058
II Domestic Debt . . . . . . .............. .. .. ............ 24,456 30,631 32,058 I l l Foreign Debt ................ .. .... .................. 87,421 101 ,967 1 13,000
300
1996 1997 1998 1999 2000 2001 2002p
Millions of Rupees/ Year Ending July 1 4/ 1 5
2,126 2,358 2,583 2,207 2,519 2,841 6,150 7,169 7,804 1 ,715 2,507 3,125
730 1 ,029 1 ,766 1 ,846 2,696
18,358 18,774 19,591 4,456 4,715
3,152 2,862 3,176 492 487 708
7,548 6,921 7,416 4,Q48 3,576
9,658 9,297 10,423
10,981 10,909 13,846
3,500 3,968 5,572 700 1 , 159 950 1,090
2,318 3,323
7,481 6,941 8,274 6,941 8,274
162,286 167,978 199,615
34,242 35,891 38,407 128,044 132,087 161 ,208
2,995 3,482 3,813 5,741 3,284 3,665 5,628 6,710 7,682 9,329 1 1 ,045 12,793 2,815 3,452 3,520 4,365 1 ,261 1 ,895 2,100 3,495 3,160 3,276 4,017 3,683
19,291 20,647 22,516 22,074 4,822 5,547 6,822 6,426 3,227 3,499 3,749 4,346
523 1 ,066 550 789 6,239 5,585 5,572 5,554 4,480 4,950 5,823 4,959
12,068 12,630 1 8,374 12,706
13,348 12,455 1 8,498 16,748
4,693 4,323 10,954 10,553 1 ,064 1 ,458 2,610 4,817 2,200 2,510 3,200 1 ,500 1 ,429 355 5,144 4,236
8,655 8,132 7,544 6,195 8,655 8,132 7,544 6,195
219,136 245,Q48 261,595 280,669
49,670 54,357 60,044 73,337 169,466 190,691 201 ,551 207,332
Government Finance Statistics Yearbook 2002
Summary Table Consolidated Central Government
1 Total Revenue and Grants (A. I) .... . 2 Total Revenue (A. I I) ......................... . 3 Current Revenue (A.I I I) ......... .. ......... . 3.1 Tax (A.IV) . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.2 Nontax (A.V) ....................... ................ . 4 Capital Revenue (A. VI) ........... . . . ...... . 5 Grants (A. VII) ..................................... . 5.1 Curr.(A1 7 . 1 +A1 8. 1 +A1 9 . 1 ) .......... . 5.2 Cap.(A1 7.2 +A1 8 .2+A1 9.2) ........... .
6 Total Exp.& Lend-Repay(C.I) ......... . 7 Total Expenditure (C.II) .................... .
8 Current Expenditure (C.III) . . . . . . . . . . . . . . . 9 Capital Expenditure (C.IV) ........... . . . . . 10 Lending minus Repay (C.V) ..... . . . .... .
1 1
1 2 1 3 1 4
1 5
Adjustment to Deficit/Surplus ........ .
Overall Deficit/Surplus ..................... .
Financing (D.I or E.l) ( = · 1 1 ) . . . . . . . . . . . Abroad (D.I I I or E. I l l) . . . . . . . . . ............... . Domestic (D.II or E. l l) .... . . . . . . . . . . . . . . . . . . . .
Memorandum Item:
Govt. Debt End Period (F.I) ............ .
Summary Table Budgetary Central Government
Total Revenue and Grants (A. I) .... . 2 Total Revenue (A. I I) ......................... . 3 Current Revenue (A.I I I ) .......... .......... . 3.1 Tax (A.IV) ............ ........................ ........ . 3.2 Nontax (A.V) . . . . . . ............ ......... . ....... ... .. 4 Capital Revenue (A. VI) .................... .
5 Grants (A. VII) ..................................... . 5.1 Curr.(A1 7 . 1 +A18 . 1 +A1 9 . 1 ) .. . . . . . . .. . 5.2 Cap.(A1 7.2 +A18 .2+A1 9.2) ........... . 6 Total Exp.& Lend-Repay(C.I) ......... . 7 Total Expenditure (C.II) . . . . . . . . ............ . 8 Current Expenditure (C.III) .............. . 9 Capital Expenditure (C.IV) . ... ........... .
10 Lending minus Repay (C.V) .. .......... . Adjustment to Deficit/Surplus ........ .
1 1 Overall Deficit/Surplus ..................... . 1 2 Financing (D. I or E . I ) ....... ................. . 1 3 Abroad (D.I I I o r E.l l l) .. . . . . . . . .... . . . . . . . . . . . . 14 Domestic (D.II or E. l l) ...................... . .
Memorandum Item:
1 5 Govt. Debt End Period ( F . I) ............ .
Summary Table Central Govt - Soc. Security Funds
1 Total Revenue and Grants (A. I) .... . 2 Total Revenue (A. I I ) ......................... .
3 Current Revenue (A.III) .................... . 3.1 Tax (A.IV) ......... ................................... . 3.2 Nontax (A.V) ..... .............. .................... . 4 Capital Revenue (A. VI) .... . . . . . . . . . . . . . . . . . 6 Total Exp.& Lend-Repay( C. I) ......... . 7 Total Expenditure (C.II) .................... . 8 Current Expenditure (C.III) .............. . 9 Capital Expenditure (C.IV) ............... . 1 1 Overall Deficit/Surplus ( 1 ·6) ........... . 1 2 Financing (D.I o r E.l) . ....................... . 14 Domestic (D. I I or E.ll) ............ ........... .
1989
231 .09 229.84 229.42 209.92
19.50 .42
1 .25 1 .02
.23
254.62 256.55 238.90
17.65 -1 .93
3.55
-19.98
19.98 8.40
1 1 .58
293.83
138.43 137.18 136.85 1 1 9.42 17.43
.33 1 .25 1 .02 .23
157.32 159.25 142.07 1 7.18 -1 .93 3.55
-15.34 22.88
8.40 14.48
293.83
91.17 91 . 17 91 .08 89.98
1 .10 .09
92.05 92.05 91 .97
.08 -.88
-2.90 -2.90
2002 Government Finance Statistics Yearbook
1990
243.20 243.00 242.77 221.16 21 .61
.23
.20
. 1 1
.09
266.24 266.63 251 .06
15.57 -.39
-.26
-23.30
23.30 -1.60 24.90
317.67
154.07 153.88 153.65 134.46 19.19
.23
. 19
. 1 1
.08 156.08 156.47 141.61 14.86 -.39 -.26
-2.27 21 .94 -1.60 23.54
31 7.67
87.58 87.58 87.58 86.18
1 .40
104.72 104.72 104.40
.32 -17.14
1 .36 1.36
1991
271.10 270.86 270.60 247.71 22.89
.26
.24
.16
.08
284.38 283.65 270.16
13.49 .73
-1.66
-14.94
14.94 8.90 6.04
338.54
169.92 169.69 169.43 149.37 20.06
.26
.23
. 16
.07 167.50 166.77 154.09 12.68
.73 -1.66
.76 1 9. 1 1 8.90
10.21
338.54
99.27 99.27 99.27 97.75
1 .52
1 1 1 .17 1 1 1 .17 1 1 0.73
.44 -1 1.90
-4.17 -4.17
1992 1993 1994 1995
Billions of Guilders/ Year Ending December 3 1
279.31 279.07 278.86 254.81 24.05
.21
.24
.17
.07
299.02 298.34 286.15
12.19 .68
.57
-19.14
19.14 6.00
13.14
358.01
171 .46 171 .22 171 .01 150.31 20.70
.21
.24
. 17
.07 1 72.06 1 71 .38 1 59.83
1 1 .55 .68 .57
-.03 20.84
6.00 14.84
358.01
105.90 105.90 105.90 103.94
1.96
1 20.90 1 20.90 120.56
.34 -15.00
-1 .70 -1 .70
291 .34 291.16 290.89 266.78 24.1 1
.27
.18
.14 .04
298.28 309.39 296.01
13.38 -1 1 . 1 1
1 .49
-5.45
5.45 9.00
-3.55
371.21
179.81 179.63 179.36 159.ot 20.35
.27
.18
.14
.04 165.88 176.99 164.57
12.42 -1 1 . 1 1
1 .49 15.42 8.35 9.00 -.65
371.21
108.98 108.98 108.98 107.11
1 .87
124.09 124.09 123.74
.35 -15.11
-2.90 -2.90
292.95 292.68 292.35 269.53 22.82
.33
.27
.23
.04
298.51 318.93 305.41
13.52 -20.42
2.54
-3.02
3.02 -12.00
15.02
374.65
169.09 168.82 168.49 149.64
18.85 .33 .27 .23 .04
1 52.58 1 73.00 160.76
12.24 -20.42
2.54 1 9.05 -2.77
-12.00 9.23
374.65
120.59 120.59 120.59 1 18.78
1 .81
132.05 132.05 131 .74
.31 -1 1 .46
5.79 5.79
292.84 292.72 292.35 273.04
19.31 .37 . 12 .05 .07
292.20 322.75 307.07
15.68 -30.55
-31 .93
-31.29
31.29 10.00 21 .29
405.40
166.17 166.05 165.71 149.97 1 5.74
.34
.12
.05
.07 141.66 1 72.21 1 57.72
14.49 -30.55 -31.93
-7.42 23.01 10.00 13.01
405.40
123.25 123.25 123.25 121 .89
1 .36
135.89 135.89 135.65
.24 -12.64
828 8.28
1996
302.21 301.94 301.33 281.83
1 9.50 .61 .27 .18 .09
319.06 320.77 308.33
12.44 -1.71
1 .54
-15.31
15.31 -10.30 25.61
419.34
1 77.45 177.18 176.60 160.87 1 5.73
.58 .27 .18 .09
173.15 174.86 163.65 1 1 .21 -1.71
1 .54 5.84 9.63
-10.30 1 9.93
419.34
121 .07 121 .07 121 .07 1 1 9.85
1 .22
130.80 130.80 130.61
. 19 -9.73 5.68 5.68
Netherlands 138
1997
324.53 324.36 323.71 302.39 21 .32
.65
.17
.10
.07
336.47 337.62 325.85
1 1 .77 -1 .15
.01
-1 1 .93
1 1 .93 3.30 8.63
417.47
185.95 185.78 185.19 167.59 17.60
.59
. 17
.10
.07 1 75.80 1 76.95 166.52 1D.43 -1 .15
.01 10.16 10.91 3.30 7.61
417.47
134.24 134.24 134.24 133.33
.91
144.01 144.01 143.84
.17 -9.77
1 .02 1 .02
1 998
.61 1 5.03
-14.42
431.38
3.18 15.03
-1 1 .85
431 .38
-2.57 -2.57
301
Netherlands 138
Summary Table Central Govt. Extrabudg.Accts
Total Revenue and Grants (A. I) . ... . 2 Total Revenue (A. I I ) ......................... . 3 Cu"ent Revenue {A.I I I ) .................... . 3.1 Tax (A.IV) ..................... . ... .... .. . . ........... . 3.2 Nontax (A.V) ....................................... . 4 Capital Revenue (A. VI) .................... . 5 Grants (A. VII) .... . .... . . .............. . . . . ........ . 5.2 Cap.(A1 7. 2+ A1 8.2+A1 9 . 2) . . . . . . . . . . . . 6 Total E>.p.& Lend-Repay(C.I) . . . . . . . . . . 7 Total Expenditure (C. I I ) . . . . . . . . . . . . . . . . . . . . . 8 Cu"ent Expenditure (C. I I I ) . . . . . . . . . . . . . . . 9 Capital Expenditure (C. IV) ............... . 1 1 Overall Deficit/Surplus ( 1 -6 ) ........... .
Table A. Revenue and Grants Consolidated Central Government
Total Revenue & Grants( I I + VI I ) . . . .
II Total Revenue ( I l l+ VI) .................... .
Ill Current Revenue (IV+ V) ................ .
IV Tax Revenue . . . . . . .............. ..... . ............ . 1 Tax on lnc.,Profits, Cap.Gains ........ . 1.1 Individual . . . . . . . . . . . . . . ................................ . 1.2 Corporate ............................................. .
2 Social Security Contributions .......... .
2.1 Employees . . . . . . . . . . . . . . . . . . . . . . .......... . . . . . . ..... . 2.2 Employers ........................................... .
3 Taxes on Payroll & Work Force ..... .
4 Taxes on Property .......... . .. . ............... . 4.2 Recurrent Taxes on Net Wealth .... . 4.3 Estate, Inheritance & Gift Taxes ... .
4.4 Taxes-Financ.& Cap.Transact. ....... .
5 Dom. Taxes on Goods & Serv . . . . . . . . 5.1 Gen. Sales, Turnover or V.A.T ....... . 5.2 Excises ....... ........ .. .. . . ...................... .. . . . . .
6 Taxes-lnternat'l Trade, Transac ... . . .
7 Other Taxes ........................................ .
V Nontax Revenue ................................ . 8 Entrepren. & Property Income ... . . . . . 9 Adm.Fees,Chges,Nonind.Sales ...... . 10 Fines and Forfeits ............................. . 1 2 Other Nontax Revenue .. . . . . . . . . . . . . . . . . . . .
VI Capital Revenue ................................ . 1 3 Sales of Fixed Capital Assets ........ . 1 5 Sales o f Land & lntang. Assets .. . . . .
VII Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 7 Fm.Abroad(Excl. Supranat. Auth.) . 1 7.1 Current . . . . . . . . . . . . . . . . . . ....... ...... .. . . .. . . ......... .. 17.2 Capital ................ . . . . . ....................... .. .... . 18 From Other Levels of Nat. Govt . .. . . 1 8.1 Current ................................................. . 18.2 Capital . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ..................... . 19 Fm.Supranat.Auth.to Mbr.Cts . ........ . 19.1 Current ................................................. . 19.2 Capital .... . . . . . . . . . . . . . . . . . . . ..................... . ..... .
2 3
302
Table B. Expenditure by Function Consolidated Central Government
Total Expenditure ( = C. I I ) . . . . . . . . . . . . . . . . .
General Public Services ..... ..... . . . . . . . . . .
Defense .... ................... .. . . . . . ................ . Public Order & Safety .. . . . . . . . . . . . . . . . . . . . . . .
1989
1 .49 1.49 1 .49
.52
.97
5.25 5.25 4.86
.39 -3.76
231 .09
229.84
229.42
209.92 62.99 46. 13 16.86
89.98 53.72 36.26
5.41 1 . 12 1 . 12 3.17
50.44 35.54 1 1 .52
1 . 10
19.50 12.89 4.98
.30 1 .33
.42
.35
.07
1 .25 .10 .08 .02
1 .00 .85 . 15 . 15 .09 .06
256.55 19.14 12.84 5.20
1 990
1 .55 1 .54 1 .54 .52
1 .02
.01
.01 5.44 5.44 5.05
.39 -3.89
243.20
243.00
242.77
221 .16 74.24 56.87 17.37
86.18 68.00 18.18
5.39 1 .22 1 . 15 3.02
53.95 37.94 12.35
1 .40
21.61 14.67 6.32
.30
.32
.23
.16
.07
.20
. 1 1
.08
.03
.09
.03
.06
266.63 16.60 13.53 6.01
1991
1.91 1 .90 1.90 .59
1.31
.01
.01 5.71 5.71 5.34
.37 -3.80
271 . 10
270.86
270.60
247.71 85.42 66.90 18.52
97.75 77.38 20.37
5.90
1.45
1.31
3.14
56.86 39.93 13.20
1.78
22.89 1 7.23 5.30
.31
.05
.26
.19
.07
.24
. 16
.14
.02
.08
.02
.06
283.65 18.54 13.57 6.38
1 992 1993 1 994 1995 1996 1997 1998
Billions of Guilders/ Year Ending December 3 1
1 .95 1 .95 1 .95
.56 1 .39
6.06 6.06 5.76
.30 -4. 1 1
279.31
279.07
278.86
254.81 82.99 65.63 17.36
103.94 83.04 20.90
6.14 1 .39 1 .39 3.36
59.42 40.63 14.81
2.32
24.05 1 7.55 6.07
.37
.06
.21
. 16
.05
.24
.19
.16
.03
.05
.01
.04
298.34 19.52 13.79 6.97
2.55 2.55 2.55
.66 1.89
8.31 8.31 7.70
.61 -5.76
291.34
291 . 16
290.89
266.78 89.27 70.06 19.21
107. 1 1
86.51 20.60
6.73 1 .58 1.49 3.66
60.99 39.98 16.26
2.68
24. 1 1 16.45 6.99
.40
.27
.27
.21
.06
.18
. 14
.13
.01
.04
.01
.03
309.39 20.97 13.00 7.45
3.27 3.27 3.27 1 . 1 1 2.16
13.88 13.88 12.91
.97 -10.61
292.95
292.68
292.35
269.53 76.93 56.63 20.30
1 18.78 99.78 19.00
7.65 1.62 1 .86 4.17
63.52 41.06 1 7.77
2.65
22.82 1 4.93
7.49 .40
.33
.23
.10
.27
.21
.20
.01
.06
.03
.03
318.93 20.50 12.78 8.65
3.42 3.42 3.39 1 . 18 2.21
.03
14.65 14.65
13.70 .95
-1 1 .23
292.84
292.72
292.35
273.04 73.60 52.75 20.85
121 .89 98.32 23.57
7.40 1 .50 1 .71 4.19
66.66 43.58 18.42
3.49
19.31 12.59
6.27 .45
.37
.27
. 10
.12
.07
.01
.06
.05
.04
.01
322.75 20.52 12.65 9.21
3.69 3.69 3.66 1 . 1 1 2.55
.03
15.11 15.1 1 14.07
1 .04 -1 1 .42
302.21
301.94
301.33
281.83 78.08 50.53 27.55
1 1 9.85 95.02 24.83
8.63 1 .42 1 .95 5.26
70.98 46.51 1 9.47
4.29
1 9.50 1 1 .76
7.24 .50
.61
.51
.10
.27
. 17
. 16
.01
. 10
.02
.08
320.77 21 .88 12.84 8.75
4.34
4.34
4.28 1 .47 2.81
.06
t6.66 16.66 1 5.49
1 . 17 -12.32
324.53
324.36
323.71
302.39 80.46 48.12 32.34
133.33 107.76 25.57
9.66 1 .69 2.09 5.88
73.57 49.45 20.12
5.37
21.32 12.74 8.ot
.57
.65
.37
.28
. 17
. 15
.08
.07
.02
.02
337.62 21.65 13.03 9.63
Government Finance Statistics Yearbook 2002
4 Education ............................................. . 5 Health .................. . . . . . . . . . . . . . . . . ....... . ......... . 6 Social Security & Welfare ................ . 7 Housing & Commun. Amenities ..... . 8 Recr.,Cultr.,Relig.Affrs . . . ........ . . . . . . .. . .. .
9-13 Econ. Affairs & Services ............ . . . . .. . 9 Fuel & Energy ....... . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 0 Agric.,Forestry,Fishing,Hunt. ........... . 1 1 Mining, Manufc., & Construct. . . . . . . . . . 1 2 Transportation & Communication . . . 1 3 Oth. Econ. Affairs & Serv . . .. . . . . . . . . . . . . . 14 Other Expenditures ........................... .
of which: Interest Payments . . . . . . . .
Table C. Expenditure and Lending minus Repayments by Economic Type Consolidated Central Government
Tot.Exp.& Lend-Repay(I I +V) ......... .
II Total Expenditure ( l l i+ IV) ............... .
I l l Current Expenditure .......................... . Expenditure on Goods & Serv . ...... .
1.1 Wages and Salaries .......................... . 1.3 Other Purch.of Goods & Serv . .. . . . . . . 2 Interest Payments ... . . . . ...................... . 3 Subsidies & Oth. Curr. Transf. .. . . . . . . 3.1 Subsidies ... . . . . . . . . . . . . . . . . . . . . . . . . .. ..... . . ......... . 3.2 Transf.to Oth.Lev.Nat.Govt . . ........... . 3.3-4 Transf.to Nonpft.lnst.& Houshld . ... . 3.5 Transfers Abroad .......... . . . . . . . . . . . .. . . . . . . . . .
IV Capital Expenditure ........................... . 4 Aquis. of Fixed Cap. Assets .. . . . . . . . . .. 6 Purch. of Land & lntang. Assets ... .. 7 Capital Transfers ........ ...................... .. 7.1 Domestic . . . . . . . . . ............................. ........ . 7.1.1 To Other Levels of Nat. Govt. . . . . . . . . . 7.2 Abroad ............... . . . . . . . . . . . . . . . . . ....... .......... . .
V Lending minus Repayments .. . . . . . . . . .. 8 Domestic ... . . . . . . . . . . . . . . . ........................... . . 8.1 To Other Levels of Nat. Govt ........ .. 8.3-4 To Financial Ins!. & Other .............. . . 9 Abroad .............................. . . . . . . . . . . . . . . . . . . . . .
II 1 2 3 4
Ill
II 1 2 3 4 5
Table D. Financing by Type of Debt Holder Consolidated Central Government
Financing ( 1 1+ 1 1 1) .............. . . . . . . . . . . . . . . . . . .
Domestic Financing .. . . . . . . . . . . . . . . . . . . . . . . . . . From Other General Govt . .............. . From Monetary Authorities .............. . From Deposit Money Banks .......... .. Other Domestic Financing .............. . Adjustment to Domestic Financing
Financing Abroad .............................. .
Table E. Financing by Type of Debt Instrument Consolidated Central Government
Financing ( = D.I) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Domestic Financing ( = D. I I ) . . . . . . . . . . . . . Long-term Bonds .................... .......... .. Short-term Bonds and Bills ............. . Long-term Loans n.e.c . . .. . . . . . . . . . . . . . . . . .. Short-term Loans & Adv. n.e.c . . . . . .. Other Liabilities .................................. .
1989
26.43 29.57 93.99 1 1 .05 1 .37
20.88 .48
2.05 1 .80 8.85 7.70
36.08 21.55
254.62
256.55
238.90 39.69 23.12 16.57 21.55
1 77.66 6.46
62.70
7.42
1 7.65 3.31
14.34 13.95 6.95
.39
-1.93 -2.29
.82 -3.1 1
.36
19.98
1 1 .58 -.30 5.53
-4.89 14.14 -2.90
8.40
19.98
1 1 .58 12.12 -3.47 3.28
-1.91 1 .55
2002 Government Finance Statistics Yearbook
1990
28.98 31 .40
100.75 10.89
.98
19.79 .45
2.00 1 .73 9.65 5.96
37.70 22.72
266.24
266.63
251 .06 40.50 24.08 16.42 22.72
187.84 4.46
63.36
7.57
15.57 3.50
.01 12.06 1 1 .97 5.73 .09
-.39 -.85
.55 -1.40
.46
23.30
24.90 .28
-2.29 2.86
22.69 1 .36
-1.60
23.30
24.90 22.95 -1.71 3.21 9.93
-10.64
1991
30.04 36.45
107.51 1 1 .20
1 .06
18.15 .52
2.05 1 .35 9.40 4.83
40.75 24.87
284.38
283.65
270.16 39.76 23.76 16.00 24.87
205.53 4.73
66.24 125.66
8.90
13.49 3.62
.02 9.85 9.48 6.36
.37
.73
.35
.28
.07
.38
1 4.94
6.04 .22
-1.60 -2.71 14.30 -4.17
8.90
14.94
6.04 16.49 -1.58 -3.25 -2.29
2.58
1992 1993 1994 1995
Billions of Guilders/ Year Ending December 3 1
32.31 41 .36
1 10.19 1 1 .83 1 .12
17.97 .55
1 .94 1 .09
10.04 4.35
43.28 26.61
299.02
298.34
286.1 5 42.50 25.19 17.31 26.61
217.04 5.97
64.20 137.87
9.00
12.19 3.36
.03 8.80 8.43 6.1 1
.37
.68
.20
.10
.10
.48
1 9.14
13.14 -.09 -.06
. 17 14.82 -1.70
6.00
19.14
13.14 21.45
-7.25 -1.38
.66
31 .49 42.49
1 1 7.55 10.97 1 . 12
17.42 .65
1 .85 .84
9.1 1 4.97
46.93 28.48
298.28
309.39
296.01 43.91 26.06 17.85 28.48
223.62 4.12
65.38 144.29
9.83
13.38 4.12
.03 9.23 8.71 4.61
.52
-1 1 . 1 1 -1 1 .43 -9.40 -2.03
.32
5.45
-3.55 .06
-6.93 2.62 3.60
-2.90
9.00
5.45
-3.55 10.66 3.00
-1 1 .30 .09
1 .81
32.37 45.53
1 1 8.63 10.35
1 .16
18.87 .73
2.03 1 .05 9.43 5.63
50.09 29.07
298.51
318.93
305.41 47.86 28.68 19.18 29.07
228.48 4.83
65.48 147.92 10.25
13.52 4.97
.01 8.54 8.06 5.05
.48
-20.42 -20.82 -13.66
-7.1 6 .40
3.02
15.02 -.08
-1.65 2.92 8.04 5.79
-12.00
3.02
1 5.02 17.54 4.56
-10.43 -2.63
2.06
34.31 47.24
1 1 9.54 9.45 1 .25
18.95 .65
2.02 .89
9.87 5.52
49.63 30.44
292.20
322.75
307.07 48.77 29.59 19.18 30.44
227.86 4.30
64.40 148.96 1 0.20
15.68 4.83
.02 10.83 10.13 7.64
.70
-30.55 -30.98 -24.29
-6.69 .43
31.29
21.29 .32
-5. 1 7 4.78
13.08 8.28
10.00
31 .29
21.29 21.21 4.94
-6.83 -5.96 10.00
1996
34.50 45.09
120.81 4.63 1 .04
17.28 .56
1 .83 .56
10.94 3.39
53.95 30.34
31 9.06
320.77
308.33 49.73 29.57 20.16 30.34
228.26 4.35
63.92 148.97
1 1 .02
12.44 5.05
.02 7.37 6.89 5.04
.48
-1.71 -2.22
. 1 4 -2.36
.51
15.31
25.61 -.36 .66
3.86 1 5.77 5.68
-10.30
1 5.31
25.61 30.27 2.89
-1 1 .68 1 .88 1 .95
Netherlands 1 38
1997
33.65 49.92
126.21 5.07 1 . 15
20.66 .53
3.35 1 .09
1 1 .71 3.98
56.65 30.67
336.47
337.62
325.85 51.98 31.67 20.31 30.67
243.20 8.81
69.43 152.01
12.95
1 1 .77 5.74
.01 6.02 5.29 3.51
.73
-1 . 15 -1.78
-.18 -1.60
.63
1 1 .93
8.63 -1 . 17 14.64 4.27
-10.13 1 .02
3.30
1 1 .93
8.63 9.90
-2.45 -10.77
2.49 -6.60
1998
.61
-14.42 6.90
-4.84 7.47
-21.38 -2.57
15.03
.61
-14.42 1 .36 2.07
-9.73 2.30
-1.34
303