World Economic Outlook Database, April 2017

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       Shaded cells indicate IMF staff estimates
CountrySubject DescriptorUnitsScaleCountry/Series-specific Notes20152016201720182019202020212022
AfghanistanGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2014. Latest actual data is for the fiscal year 2012
Notes: National accounts data is originally compiled on the basis of a solar year, which runs from March 21 to March 20. Data is converted to calendar years for the purpose of WEO publication.
Start/end months of reporting year: January/December. Until 2012 fiscal accounts have been compiled on the basis of a solar year, which runs from March 21 to March 20. From 2013 data is compiled on a new fiscal year basis that runs from December 21 to December 20. Pre-2013 data is converted to the new fiscal
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;. Data on general government not available.
Valuation of public debt: Nominal value. Debt figures incorporate committed but not yet delivered debt relief.
Primary domestic currency: Afghan Afghani
Data last updated: 03/2017301.356344.327368.993415.367469.790525.200604.822665.156
AfghanistanGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2014. Latest actual data is for the fiscal year 2012
Notes: National accounts data is originally compiled on the basis of a solar year, which runs from March 21 to March 20. Data is converted to calendar years for the purpose of WEO publication.
Start/end months of reporting year: January/December. Until 2012 fiscal accounts have been compiled on the basis of a solar year, which runs from March 21 to March 20. From 2013 data is compiled on a new fiscal year basis that runs from December 21 to December 20. Pre-2013 data is converted to the new fiscal
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;. Data on general government not available.
Valuation of public debt: Nominal value. Debt figures incorporate committed but not yet delivered debt relief.
Primary domestic currency: Afghan Afghani
Data last updated: 03/2017318.255342.505361.244411.756467.620531.728616.536692.954
AlbaniaGeneral government revenueNational currencyBillionsSource: IMF Staff Estimates
Latest actual data: 2015
Notes: Authorities are still following GFS 86
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Modified Cash Basis
General government includes: Central Government;Local Government;Social Security Funds;Monetary Public Corporations, incl. central bank;Nonfinancial Public Corporation;
Valuation of public debt: Nominal value
Primary domestic currency: Albanian lek
Data last updated: 03/2017377.545401.082443.998460.434492.277525.546561.283602.068
AlbaniaGeneral government total expenditureNational currencyBillionsSource: IMF Staff Estimates
Latest actual data: 2015
Notes: Authorities are still following GFS 86
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Modified Cash Basis
General government includes: Central Government;Local Government;Social Security Funds;Monetary Public Corporations, incl. central bank;Nonfinancial Public Corporation;
Valuation of public debt: Nominal value
Primary domestic currency: Albanian lek
Data last updated: 03/2017435.698426.384460.188496.618537.234578.486623.915668.544
AlgeriaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: Projections for 2013–18 are based on IMF staff calculations
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government
Primary domestic currency: Algerian dinar
Data last updated: 04/20175,104.7365,099.2586,529.2326,142.0866,365.5226,676.2267,062.3197,465.143
AlgeriaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: Projections for 2013–18 are based on IMF staff calculations
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government
Primary domestic currency: Algerian dinar
Data last updated: 04/20177,656.3317,146.0316,955.8866,550.0006,550.0006,673.1586,973.0387,254.648
AngolaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Other
General government includes: Central Government;Other;. Central Government and provincial governments
Valuation of public debt: Nominal value
Primary domestic currency: Angolan kwanza
Data last updated: 01/20173,366.7443,070.8034,018.1104,647.1905,304.5685,952.0336,592.5687,253.856
AngolaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Other
General government includes: Central Government;Other;. Central Government and provincial governments
Valuation of public debt: Nominal value
Primary domestic currency: Angolan kwanza
Data last updated: 01/20173,773.7083,718.6905,187.7425,584.0776,265.9916,875.1537,473.9878,020.605
Antigua and BarbudaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016. Preliminary
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Eastern Caribbean dollar
Data last updated: 02/20170.8700.9650.8950.8930.9210.9540.9921.026
Antigua and BarbudaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016. Preliminary
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Eastern Caribbean dollar
Data last updated: 02/20170.9640.9270.8970.8730.9050.9450.9841.021
ArgentinaGeneral government revenueNational currencyBillionsSource: Ministry of Economy and/or Planning. http://www.mecon.gov.ar/onp/html/ejectexto/cuenta_nac_dosuno.html?var1=cuentanacdosnueve
Latest actual data: 2016
Notes: Government gross debt refers to the central government including untendered debt.
Fiscal assumptions: Fiscal projections are based on the available information regarding budget outturn and budget plans for the federal and provincial governments, fiscal measures announced by the authorities, and on IMF staff macroeconomic projections.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash. Central (National) government net lending/borrowing includes cash interest payments only.
General government includes: Central Government;State Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Argentine peso
Data last updated: 03/20171,986.0232,714.8333,337.3574,066.6184,801.6055,539.0176,287.6707,062.162
ArgentinaGeneral government total expenditureNational currencyBillionsSource: Ministry of Economy and/or Planning. http://www.mecon.gov.ar/onp/html/ejectexto/cuenta_nac_dosuno.html?var1=cuentanacdosnueve
Latest actual data: 2016
Notes: Government gross debt refers to the central government including untendered debt.
Fiscal assumptions: Fiscal projections are based on the available information regarding budget outturn and budget plans for the federal and provincial governments, fiscal measures announced by the authorities, and on IMF staff macroeconomic projections.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash. Central (National) government net lending/borrowing includes cash interest payments only.
General government includes: Central Government;State Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Argentine peso
Data last updated: 03/20172,315.0823,181.3883,969.9514,709.6175,381.7006,135.6916,915.4647,772.338
ArmeniaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Notes: Since the general government accounts for Armenia are not available, all general government series are equal to the central government series.
Fiscal assumptions: Projections for 2014-19 reflect agreement between the authorities and the IMF staff in the context of program discussion.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: Armenian dram
Data last updated: 03/20171,084.0761,085.1861,169.6271,262.9941,385.6911,492.8651,615.1651,752.874
ArmeniaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Notes: Since the general government accounts for Armenia are not available, all general government series are equal to the central government series.
Fiscal assumptions: Projections for 2014-19 reflect agreement between the authorities and the IMF staff in the context of program discussion.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: Armenian dram
Data last updated: 03/20171,328.0291,370.5921,375.3541,402.4701,491.0471,591.5841,708.1481,853.112
AustraliaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury. Treasury Department
Latest actual data: 2015/16. Final Budget Outcome
Notes: Social Benefits series comprises social security and welfare spending for which we do not have comparable data prior to 2004.
Fiscal assumptions: Fiscal projections are based on Australian Bureau of Statistics data, fiscal year 2016/17 budget, 2016-17 Mid-year Economic and Fiscal Outlook, and IMF staff estimates.
Start/end months of reporting year: January/December. July/June by authorities, and Jan/Dec by staff
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;State Government;Local Government;Other;. Other includes Territory governments
Valuation of public debt: Nominal value
Primary domestic currency: Australian dollar
Data last updated: 03/2017564.787586.179616.648653.043693.984735.660773.933815.748
AustraliaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury. Treasury Department
Latest actual data: 2015/16. Final Budget Outcome
Notes: Social Benefits series comprises social security and welfare spending for which we do not have comparable data prior to 2004.
Fiscal assumptions: Fiscal projections are based on Australian Bureau of Statistics data, fiscal year 2016/17 budget, 2016-17 Mid-year Economic and Fiscal Outlook, and IMF staff estimates.
Start/end months of reporting year: January/December. July/June by authorities, and Jan/Dec by staff
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;State Government;Local Government;Other;. Other includes Territory governments
Valuation of public debt: Nominal value
Primary domestic currency: Australian dollar
Data last updated: 03/2017608.941632.074656.358677.512702.464733.113771.702812.000
AustriaGeneral government revenueNational currencyBillionsSource: National Statistics Office
Latest actual data: 2016
Fiscal assumptions: Fiscal projections are based on data from Statistics Austria, the authorities’ projections, and IMF staff estimates and projections.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;State Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: Euro
Data last updated: 03/2017171.869173.429179.430185.888192.032198.337204.609211.054
AustriaGeneral government total expenditureNational currencyBillionsSource: National Statistics Office
Latest actual data: 2016
Fiscal assumptions: Fiscal projections are based on data from Statistics Austria, the authorities’ projections, and IMF staff estimates and projections.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;State Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: Euro
Data last updated: 03/2017175.412178.389183.213188.394193.465199.317206.252213.385
AzerbaijanGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Notes: Since the general government accounts for Azerbaijan are not available, all general government series are equal to the central government series. Central government includes state budget and main extrabudgetary funds, including operations of the oil fund
Start/end months of reporting year: January/December
GFS Manual used: in transition to 2001 GFS
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: Azerbaijan manat
Data last updated: 03/201718.41620.68523.63627.69030.74732.95634.65835.775
AzerbaijanGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Notes: Since the general government accounts for Azerbaijan are not available, all general government series are equal to the central government series. Central government includes state budget and main extrabudgetary funds, including operations of the oil fund
Start/end months of reporting year: January/December
GFS Manual used: in transition to 2001 GFS
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: Azerbaijan manat
Data last updated: 03/201721.04321.51430.72225.53827.87330.19932.51834.874
The BahamasGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015/16
Notes: All fiscal and debt series data in WEO are on fiscal year basis.
Fiscal assumptions: Broadly elasticity of 1 with nominal growth, except for recent measures adopted by authorities.
Start/end months of reporting year: July/June
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Bahamian dollar
Data last updated: 02/20171.7021.9301.9692.0952.1922.2802.3622.427
The BahamasGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015/16
Notes: All fiscal and debt series data in WEO are on fiscal year basis.
Fiscal assumptions: Broadly elasticity of 1 with nominal growth, except for recent measures adopted by authorities.
Start/end months of reporting year: July/June
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Bahamian dollar
Data last updated: 02/20172.0822.2402.2912.3302.4002.4812.5612.631
BahrainGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Notes: The projections use the 2001 Manual --- all the series are on cash basis only.
Fiscal assumptions: The projections are based on the current WEO assumptions (for Bahrain), as well as the country's debt profile and budget.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: Bahrain dinar
Data last updated: 03/20172.1262.1172.9143.0323.0823.0733.1493.171
BahrainGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Notes: The projections use the 2001 Manual --- all the series are on cash basis only.
Fiscal assumptions: The projections are based on the current WEO assumptions (for Bahrain), as well as the country's debt profile and budget.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: Bahrain dinar
Data last updated: 03/20174.2794.2454.4874.5214.6424.7294.8735.015
BangladeshGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury. GGR (Total Revenue) includes Grants starting 1990 on wards. Before, GGR does not include grants.
Latest actual data: 2014/15
Start/end months of reporting year: July/June
GFS Manual used: Other
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Bangladesh taka
Data last updated: 03/20171,503.6001,798.7202,140.5712,661.4163,131.8013,694.1954,275.9824,830.370
BangladeshGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury. GGR (Total Revenue) includes Grants starting 1990 on wards. Before, GGR does not include grants.
Latest actual data: 2014/15
Start/end months of reporting year: July/June
GFS Manual used: Other
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Bangladesh taka
Data last updated: 03/20172,091.9062,381.2703,074.5263,609.5074,161.8724,816.4895,421.6706,068.014
BarbadosGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015/16
Start/end months of reporting year: April/March
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Social Security Funds;Nonfinancial Public Corporation;
Valuation of public debt: Current market value
Primary domestic currency: Barbados dollar
Data last updated: 03/20173.4483.5123.7223.9234.1234.3214.5294.744
BarbadosGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015/16
Start/end months of reporting year: April/March
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Social Security Funds;Nonfinancial Public Corporation;
Valuation of public debt: Current market value
Primary domestic currency: Barbados dollar
Data last updated: 03/20174.0694.1484.3434.5874.8425.0465.2655.503
BelarusGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: IMF staff projections.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Belarusian rubel
Data last updated: 03/201735.41837.05839.83343.25547.11350.74654.87959.394
BelarusGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: IMF staff projections.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Belarusian rubel
Data last updated: 03/201739.08341.53148.49652.28756.71058.45961.66466.108
BelgiumGeneral government revenueNational currencyBillionsSource: Central Bank
Latest actual data: 2015
Fiscal assumptions: Projections reflect IMF staff’s assessment of policies and measures laid out in the 2017 budget and 2016-19 stability program, incorporated into the IMF staff’s macroeconomic framework.
Start/end months of reporting year: January/December
GFS Manual used: European System of Accounts (ESA) 2010
Basis of recording: Accrual
General government includes: Central Government;State Government;Local Government;Social Security Funds;Other;
Valuation of public debt: Face value
Primary domestic currency: Euro
Data last updated: 03/2017210.673215.289222.291228.048233.835240.835249.373258.262
BelgiumGeneral government total expenditureNational currencyBillionsSource: Central Bank
Latest actual data: 2015
Fiscal assumptions: Projections reflect IMF staff’s assessment of policies and measures laid out in the 2017 budget and 2016-19 stability program, incorporated into the IMF staff’s macroeconomic framework.
Start/end months of reporting year: January/December
GFS Manual used: European System of Accounts (ESA) 2010
Basis of recording: Accrual
General government includes: Central Government;State Government;Local Government;Social Security Funds;Other;
Valuation of public debt: Face value
Primary domestic currency: Euro
Data last updated: 03/2017221.019226.603231.239238.105244.380252.393261.529270.972
BelizeGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015/16
Notes: Gross debt-to-GDP ratios is calculated dividing debt at end of calendar year  by fiscal year GDP.
Fiscal assumptions: Based on WEO assumptions, authorities' input, and staff assessment of necessary measures to attain authorities’ announced fiscal targets. Projections already include the results from the restructuring of the  super-bond  in 2013 and the potential debt ass
Start/end months of reporting year: April/March
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986. Belize does not follow GFSM2001 convention due to limited capacity to implement it.
Basis of recording: Authorities report debt service on accrual basis, but other expenditures on a cash basis.
General government includes: Central Government;Monetary Public Corporations, incl. central bank;
Valuation of public debt: Nominal value
Primary domestic currency: Belize dollar
Data last updated: 03/20171.0111.0721.2011.2311.2901.3521.4151.478
BelizeGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015/16
Notes: Gross debt-to-GDP ratios is calculated dividing debt at end of calendar year  by fiscal year GDP.
Fiscal assumptions: Based on WEO assumptions, authorities' input, and staff assessment of necessary measures to attain authorities’ announced fiscal targets. Projections already include the results from the restructuring of the  super-bond  in 2013 and the potential debt ass
Start/end months of reporting year: April/March
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986. Belize does not follow GFSM2001 convention due to limited capacity to implement it.
Basis of recording: Authorities report debt service on accrual basis, but other expenditures on a cash basis.
General government includes: Central Government;Monetary Public Corporations, incl. central bank;
Valuation of public debt: Nominal value
Primary domestic currency: Belize dollar
Data last updated: 03/20171.2611.1981.2251.2931.3531.4191.4751.491
BeninGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Other;
Valuation of public debt: Nominal value
Primary domestic currency: CFA franc
Data last updated: 03/2017848.316771.796919.7811,060.0031,188.0881,322.3961,439.6761,594.311
BeninGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Other;
Valuation of public debt: Nominal value
Primary domestic currency: CFA franc
Data last updated: 03/20171,222.1781,080.7521,351.7091,297.3541,309.6961,377.7011,455.8791,541.194
BhutanGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015/16
Fiscal assumptions: Royal Government of Bhutan's Medium Term Expenditure Framework as detailed in Five Year Plans (including foreign grants projections), technical data on projected hydropower generation and sales, and staff projections of other non-hydropower revenues.
Start/end months of reporting year: July/June
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: Bhutanese ngultrum
Data last updated: 03/201736.23141.73045.07747.24947.09149.75472.106103.177
BhutanGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015/16
Fiscal assumptions: Royal Government of Bhutan's Medium Term Expenditure Framework as detailed in Five Year Plans (including foreign grants projections), technical data on projected hydropower generation and sales, and staff projections of other non-hydropower revenues.
Start/end months of reporting year: July/June
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: Bhutanese ngultrum
Data last updated: 03/201736.47644.67952.06058.45159.71866.68181.60987.553
BoliviaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;Nonmonetary Financial Public Corporations;Nonfinancial Public Corporation;
Valuation of public debt: Nominal value
Primary domestic currency: Bolivian boliviano
Data last updated: 03/201785.92677.45285.85193.86499.788103.066110.895118.303
BoliviaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;Nonmonetary Financial Public Corporations;Nonfinancial Public Corporation;
Valuation of public debt: Nominal value
Primary domestic currency: Bolivian boliviano
Data last updated: 03/2017101.59892.922102.434109.412116.318120.699129.301138.016
Bosnia and HerzegovinaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury. Additional data received from the Indirect Tax Authority
Latest actual data: 2015
Fiscal assumptions: Budget, macro framework, structural reforms set by program, and WEO.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual. Revenues are on cash basis and expenditures on accrual basis.
General government includes: Central Government;State Government;Local Government;Social Security Funds;Other;
Valuation of public debt: Face value
Primary domestic currency: Convertible marka
Data last updated: 03/201712.35212.57713.24013.93414.67115.55516.48317.466
Bosnia and HerzegovinaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury. Additional data received from the Indirect Tax Authority
Latest actual data: 2015
Fiscal assumptions: Budget, macro framework, structural reforms set by program, and WEO.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual. Revenues are on cash basis and expenditures on accrual basis.
General government includes: Central Government;State Government;Local Government;Social Security Funds;Other;
Valuation of public debt: Face value
Primary domestic currency: Convertible marka
Data last updated: 03/201712.42112.56813.38514.12614.80115.65216.49917.454
BotswanaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015/16
Start/end months of reporting year: April/March
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Botswana pula
Data last updated: 03/201747.47452.72853.91455.75664.24670.05376.49684.784
BotswanaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015/16
Start/end months of reporting year: April/March
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Botswana pula
Data last updated: 03/201754.41155.85459.54462.80461.85967.59473.16077.799
BrazilGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Notes: General Government (GG) data refers to the non-financial public sector, which includes the federal, state and local governments as well as public enterprises (excluding Petrobras and Eletrobras), and is consolidated with the Sovereign Wealth Fund (SWF). R
Fiscal assumptions: Fiscal projections for the end of -2017 take into account budget performance through December 31st, 2016, and the deficit target approved in the budget law.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. Total Revenue includes disposal of non financial assets, and Net Acquisition of Nonfinancial Assets does not net out these proceeds.
Basis of recording: Cash
Valuation of public debt: Nominal value
Primary domestic currency: Brazilian real
Data last updated: 03/20171,870.5352,046.9672,141.6612,313.6662,496.8892,688.0462,878.8183,075.144
BrazilGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Notes: General Government (GG) data refers to the non-financial public sector, which includes the federal, state and local governments as well as public enterprises (excluding Petrobras and Eletrobras), and is consolidated with the Sovereign Wealth Fund (SWF). R
Fiscal assumptions: Fiscal projections for the end of -2017 take into account budget performance through December 31st, 2016, and the deficit target approved in the budget law.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. Total Revenue includes disposal of non financial assets, and Net Acquisition of Nonfinancial Assets does not net out these proceeds.
Basis of recording: Cash
Valuation of public debt: Nominal value
Primary domestic currency: Brazilian real
Data last updated: 03/20172,486.3322,609.3772,757.8742,853.9003,002.0143,141.4993,322.7403,492.294
Brunei DarussalamGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016. Latest observation Dec. 2014
Fiscal assumptions: Value added from energy sector and expected fiscal policies.
Start/end months of reporting year: January/December. BRN team reports fiscal sector data on calendar year basis. Starting 2004, Brunei's fiscal year changed from January/December to April/March; however, we do not have longer series for FY basis data.
GFS Manual used: Other
Basis of recording: Cash
General government includes: Central Government;. Budgetary central govt.
Valuation of public debt: Face value. No liabilities
Primary domestic currency: Brunei dollar
Data last updated: 03/20174.2942.7723.6763.7473.9734.1114.5624.958
Brunei DarussalamGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016. Latest observation Dec. 2014
Fiscal assumptions: Value added from energy sector and expected fiscal policies.
Start/end months of reporting year: January/December. BRN team reports fiscal sector data on calendar year basis. Starting 2004, Brunei's fiscal year changed from January/December to April/March; however, we do not have longer series for FY basis data.
GFS Manual used: Other
Basis of recording: Cash
General government includes: Central Government;. Budgetary central govt.
Valuation of public debt: Face value. No liabilities
Primary domestic currency: Brunei dollar
Data last updated: 03/20176.8756.1555.6155.4245.2505.1425.0455.050
BulgariaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds
Primary domestic currency: Bulgarian lev
Data last updated: 03/201730.96432.81333.61734.97236.82038.71840.59242.552
BulgariaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds
Primary domestic currency: Bulgarian lev
Data last updated: 03/201733.44931.30734.82635.99237.30038.71840.55642.505
Burkina FasoGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2014
Fiscal assumptions: Discussion with the authorities, past trends and impact of on going structural reforms
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Commitment basis , with cash adjustment
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: CFA franc
Data last updated: 02/20171,271.4601,551.6851,745.7711,944.1812,157.3792,334.4792,545.6462,757.208
Burkina FasoGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2014
Fiscal assumptions: Discussion with the authorities, past trends and impact of on going structural reforms
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Commitment basis , with cash adjustment
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: CFA franc
Data last updated: 02/20171,424.0001,730.5552,019.1972,216.8322,469.8072,672.1892,920.2373,162.746
BurundiGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Burundi franc
Data last updated: 03/20171,032.820777.209823.537935.9101,122.6421,316.0391,507.7841,763.626
BurundiGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Burundi franc
Data last updated: 03/20171,283.7051,098.8881,311.2711,563.2771,909.3182,314.6102,775.3043,269.709
Cabo VerdeGeneral government revenueNational currencyBillionsSource: Ministry of Finance
Latest actual data: 2015
Fiscal assumptions: Estimations from Authorities and Staff
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Social Security Funds
Primary domestic currency: Cabo Verde escudo
Data last updated: 02/201741.82745.35845.27948.03551.04954.04157.26760.720
Cabo VerdeGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance
Latest actual data: 2015
Fiscal assumptions: Estimations from Authorities and Staff
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Social Security Funds
Primary domestic currency: Cabo Verde escudo
Data last updated: 02/201748.41550.49250.04451.12754.61953.76758.88562.611
CambodiaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2014
Fiscal assumptions: Historical fiscal and monetary data are from the Cambodia authorities. Projections are based on staff's assumptions given discussions with the authorities.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Accrual
General government includes: Central Government;Local Government;
Valuation of public debt: Face value
Primary domestic currency: Cambodian riel
Data last updated: 03/201713,837.42815,932.09518,243.70020,907.87723,760.43625,309.44227,879.17329,660.154
CambodiaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2014
Fiscal assumptions: Historical fiscal and monetary data are from the Cambodia authorities. Projections are based on staff's assumptions given discussions with the authorities.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Accrual
General government includes: Central Government;Local Government;
Valuation of public debt: Face value
Primary domestic currency: Cambodian riel
Data last updated: 03/201714,976.85518,295.69221,160.23824,530.20827,778.21130,629.37833,739.72135,839.219
CameroonGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Actual fiscal data and WEO projections
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;Nonfinancial Public Corporation;
Valuation of public debt: Current market value
Primary domestic currency: CFA franc
Data last updated: 03/20173,008.9412,890.2243,118.5653,401.6923,649.4933,926.8234,254.1744,667.755
CameroonGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Actual fiscal data and WEO projections
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;Nonfinancial Public Corporation;
Valuation of public debt: Current market value
Primary domestic currency: CFA franc
Data last updated: 03/20173,465.2473,707.7973,711.3783,895.5384,087.0854,316.6554,571.1655,024.085
CanadaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Notes: Fiscal data are on a calendar year basis.
Fiscal assumptions: Projections use the baseline forecasts in the 2017 federal budget, and 2017 provincial budgets as available. The IMF staff makes some adjustments to this forecast, including for differences in macroeconomic projections. The IMF staff forecast also incorpo
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. Comment: Preliminary data: based on quarterly data.
Basis of recording: Accrual
General government includes: Central Government;State Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: Canadian dollar
Data last updated: 03/2017777.191786.772818.500849.379884.537919.107957.095994.898
CanadaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Notes: Fiscal data are on a calendar year basis.
Fiscal assumptions: Projections use the baseline forecasts in the 2017 federal budget, and 2017 provincial budgets as available. The IMF staff makes some adjustments to this forecast, including for differences in macroeconomic projections. The IMF staff forecast also incorpo
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. Comment: Preliminary data: based on quarterly data.
Basis of recording: Accrual
General government includes: Central Government;State Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: Canadian dollar
Data last updated: 03/2017799.471826.202868.887897.219927.958962.860995.2501,024.843
Central African RepublicGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: CFA franc
Data last updated: 03/2017134.100147.150198.168174.907198.723229.601271.186299.065
Central African RepublicGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: CFA franc
Data last updated: 03/2017140.000128.988187.801204.790226.776252.547284.865312.356
ChadGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Historical data series, annual budget, and additional data from the authorities
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Nonfinancial Public Corporation;
Valuation of public debt: Face value
Primary domestic currency: CFA franc
Data last updated: 03/2017903.787777.448950.648952.3801,035.9781,116.1231,174.5481,278.478
ChadGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Historical data series, annual budget, and additional data from the authorities
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Nonfinancial Public Corporation;
Valuation of public debt: Face value
Primary domestic currency: CFA franc
Data last updated: 03/20171,101.425853.665951.243951.8271,011.5821,072.8481,117.4971,202.799
ChileGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Notes: GGCB and GGSB are approximated by the Central Government Cyclical-Adjusted Balance and Structural Balance, respectively as more than 90% of the expenditures and revenues are from the Central Government.
Fiscal assumptions: Projections are based on the authorities’ budget projections, adjusted to reflect the IMF staff’s projections for GDP and copper prices.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual. Some elements including tax revenues are recorded on a cash basis
General government includes: Central Government;Local Government;
Valuation of public debt: Face value
Primary domestic currency: Chilean peso
Data last updated: 03/201736,430.85238,961.68641,087.78545,239.53948,640.27451,764.99355,411.73759,522.968
ChileGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Notes: GGCB and GGSB are approximated by the Central Government Cyclical-Adjusted Balance and Structural Balance, respectively as more than 90% of the expenditures and revenues are from the Central Government.
Fiscal assumptions: Projections are based on the authorities’ budget projections, adjusted to reflect the IMF staff’s projections for GDP and copper prices.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual. Some elements including tax revenues are recorded on a cash basis
General government includes: Central Government;Local Government;
Valuation of public debt: Face value
Primary domestic currency: Chilean peso
Data last updated: 03/201739,741.13343,748.63046,721.67750,028.98352,585.33054,721.74858,224.90762,010.705
ChinaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury. Ministry of Finance (data retrieved from CEIC) and National Audit Office (NAO) (data obtained from NAO audit report)
Latest actual data: 2015. Headline data (eg., revenue and expenditure) is updated to 2015 number, but actual data of some detailed componets (e.g. interest payment) is not available for 2015
Notes: Fiscal Balance: Data differ from official figures released by China’s Ministry of Finance mainly because of a difference in treatment of net contributions to the other accounts (e.g. Budget Stabilization Fund). General Government Debt: Data differ from official figures released by China’s Ministry of Finance because IMF numbers include, from 2010 onward, the stock of local government debt outstanding as reported in the June 2011 National Audit Office Report. For subsequent years, we have followed the amortization schedule outlined in the same report.
Fiscal assumptions: The pace of fiscal consolidation is likely to be more gradual, reflecting reforms to strengthen social safety nets and the social security system announced as part of the Third Plenum reform agenda.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. Authorities do not publish in GFS Manual 2001. Data estimated by staff.
Basis of recording: Cash
General government includes: Central Government;Local Government;. Includes adjustments of stabilization fund, social security fund, and government-managed funds.
Valuation of public debt: Face value
Primary domestic currency: Chinese yuan
Data last updated: 03/201719,948.97321,042.64522,275.50224,163.89626,023.24227,911.12030,109.19332,372.613
ChinaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury. Ministry of Finance (data retrieved from CEIC) and National Audit Office (NAO) (data obtained from NAO audit report)
Latest actual data: 2015. Headline data (eg., revenue and expenditure) is updated to 2015 number, but actual data of some detailed componets (e.g. interest payment) is not available for 2015
Notes: Fiscal Balance: Data differ from official figures released by China’s Ministry of Finance mainly because of a difference in treatment of net contributions to the other accounts (e.g. Budget Stabilization Fund). General Government Debt: Data differ from official figures released by China’s Ministry of Finance because IMF numbers include, from 2010 onward, the stock of local government debt outstanding as reported in the June 2011 National Audit Office Report. For subsequent years, we have followed the amortization schedule outlined in the same report.
Fiscal assumptions: The pace of fiscal consolidation is likely to be more gradual, reflecting reforms to strengthen social safety nets and the social security system announced as part of the Third Plenum reform agenda.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. Authorities do not publish in GFS Manual 2001. Data estimated by staff.
Basis of recording: Cash
General government includes: Central Government;Local Government;. Includes adjustments of stabilization fund, social security fund, and government-managed funds.
Valuation of public debt: Face value
Primary domestic currency: Chinese yuan
Data last updated: 03/201721,896.91523,818.13825,307.33327,186.37329,245.77131,392.82033,776.91336,294.098
ColombiaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Notes: Structural balance based on staff estimates; adjusts for the cyclical variation of GDP, oil prices and oil production levels.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. Transitioning toward 2001 manual
Basis of recording: Revenue (cash); Expenditure (cash modified)
General government includes: Central Government;State Government;Local Government;Social Security Funds;Other;
Valuation of public debt: Face value
Primary domestic currency: Colombian peso
Data last updated: 03/2017210,840.090215,108.302232,558.397247,736.829269,894.370295,802.006318,216.130341,859.375
ColombiaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Notes: Structural balance based on staff estimates; adjusts for the cyclical variation of GDP, oil prices and oil production levels.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. Transitioning toward 2001 manual
Basis of recording: Revenue (cash); Expenditure (cash modified)
General government includes: Central Government;State Government;Local Government;Social Security Funds;Other;
Valuation of public debt: Face value
Primary domestic currency: Colombian peso
Data last updated: 03/2017238,559.742244,361.879258,627.715269,651.988288,728.536308,618.162327,569.090348,616.030
ComorosGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash for expenditures, accrual for revenues
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Comorian franc
Data last updated: 01/201782.52662.35170.24774.54080.65387.45495.674101.285
ComorosGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash for expenditures, accrual for revenues
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Comorian franc
Data last updated: 01/201771.13882.03189.08186.14293.074102.404115.401123.508
Democratic Republic of the CongoGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;
Valuation of public debt: Nominal value
Primary domestic currency: Congo franc
Data last updated: 03/20175,675.9974,492.4425,821.5486,381.5847,409.3028,463.5749,520.03910,683.643
Democratic Republic of the CongoGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;
Valuation of public debt: Nominal value
Primary domestic currency: Congo franc
Data last updated: 03/20175,720.3324,870.7106,329.2006,309.3507,332.1038,206.7989,110.70610,089.310
Republic of CongoGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2014
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: CFA franc
Data last updated: 03/20171,497.9001,290.8001,347.1331,560.6521,547.7221,742.2651,941.0171,943.862
Republic of CongoGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2014
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: CFA franc
Data last updated: 03/20172,441.3832,103.2341,361.0611,400.7451,501.8471,554.8721,621.2941,786.214
Costa RicaGeneral government revenueNational currencyBillionsSource: Ministry of Finance and Central Bank.
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986. Desk is working on the transition to GFS2001.
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Costa Rican colon
Data last updated: 03/20173,993.8164,441.3694,735.9795,151.7895,530.5505,927.7046,356.3936,827.782
Costa RicaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance and Central Bank.
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986. Desk is working on the transition to GFS2001.
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Costa Rican colon
Data last updated: 03/20175,647.1276,048.7596,430.1886,976.4697,586.1788,270.9509,001.3459,891.431
Côte d'IvoireGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: based on the announced budget and adjusted to staff's less optimistic scenario.
Start/end months of reporting year: January/December. The 2011 government finance data cover only the April/December period due to post-election crisis in 2011Q1, thus the fiscal GDP also covers the same 3 quarters.
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Accrual
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: CFA franc
Data last updated: 03/20173,916.8124,176.6184,607.0675,185.4125,734.0796,369.4427,035.8797,654.169
Côte d'IvoireGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: based on the announced budget and adjusted to staff's less optimistic scenario.
Start/end months of reporting year: January/December. The 2011 government finance data cover only the April/December period due to post-election crisis in 2011Q1, thus the fiscal GDP also covers the same 3 quarters.
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Accrual
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: CFA franc
Data last updated: 03/20174,469.9545,014.7505,629.5746,108.7306,551.2987,253.9487,938.7478,584.434
CroatiaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Notes: The authorities produce data from 1995 only; Earlier data result from splicing.
Fiscal assumptions: Projections based on macro framework and authorities' medium-term fiscal guidelines.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. Before ESA 2010 was introduced, Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Other;
Valuation of public debt: Nominal value
Primary domestic currency: Croatian kuna
Data last updated: 03/2017145.515156.252158.373163.481169.265175.607182.685190.361
CroatiaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Notes: The authorities produce data from 1995 only; Earlier data result from splicing.
Fiscal assumptions: Projections based on macro framework and authorities' medium-term fiscal guidelines.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. Before ESA 2010 was introduced, Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Other;
Valuation of public debt: Nominal value
Primary domestic currency: Croatian kuna
Data last updated: 03/2017156.542161.358165.012169.998175.838182.436189.707197.615
CyprusGeneral government revenueNational currencyBillionsSource: EUROSTAT until 2013. CYSTAT thereafter. The fiscal balances in 2014 exclude the Euro 1.5 billion coop recapitalizations to better capture the underlying fiscal position.
Latest actual data: 2015. The fiscal balances in 2015 exclude the 0.175 billion coop recapitalization to better capture the underlying fiscal position.
Fiscal assumptions: Projections are on a cash basis and are based on budget execution, fiscal measures, and staff's macroeconomic assumptions data.
Start/end months of reporting year: January/December
GFS Manual used: European System of Accounts (ESA) 2010
Basis of recording: ESA 2010 accrual basis for history until 2012 and ESA 2010 classification but on a cash basis.
General government includes: Central Government;Local Government;Social Security Funds;. Extra-Budgetary Funds and entities referred as semi-public entities in the national classification are also covered as part of the Central Government fiscal information.
Valuation of public debt: Face value
Primary domestic currency: Euro
Data last updated: 03/20176.8676.9207.0117.2417.5727.8368.1138.410
CyprusGeneral government total expenditureNational currencyBillionsSource: EUROSTAT until 2013. CYSTAT thereafter. The fiscal balances in 2014 exclude the Euro 1.5 billion coop recapitalizations to better capture the underlying fiscal position.
Latest actual data: 2015. The fiscal balances in 2015 exclude the 0.175 billion coop recapitalization to better capture the underlying fiscal position.
Fiscal assumptions: Projections are on a cash basis and are based on budget execution, fiscal measures, and staff's macroeconomic assumptions data.
Start/end months of reporting year: January/December
GFS Manual used: European System of Accounts (ESA) 2010
Basis of recording: ESA 2010 accrual basis for history until 2012 and ESA 2010 classification but on a cash basis.
General government includes: Central Government;Local Government;Social Security Funds;. Extra-Budgetary Funds and entities referred as semi-public entities in the national classification are also covered as part of the Central Government fiscal information.
Valuation of public debt: Face value
Primary domestic currency: Euro
Data last updated: 03/20177.1246.9807.0697.3307.5997.8208.0838.392
Czech RepublicGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Projections are based on the authorities’ budget forecast for 2015-16 with adjustments for macroeconomic projections of the IMF staff. Projections for 2017 onwards are based on Convergence program.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Czech koruna
Data last updated: 03/20171,883.1801,926.8552,014.4802,099.6122,179.6962,260.9642,344.2112,430.977
Czech RepublicGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Projections are based on the authorities’ budget forecast for 2015-16 with adjustments for macroeconomic projections of the IMF staff. Projections for 2017 onwards are based on Convergence program.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Czech koruna
Data last updated: 03/20171,911.7871,918.8242,023.3152,099.1322,178.1642,261.1302,348.1862,438.356
DenmarkGeneral government revenueNational currencyBillionsSource: National Statistics Office
Latest actual data: 2016
Fiscal assumptions: Estimates for 2016 are aligned with the latest official budget estimates and the underlying economic projections, adjusted where appropriate for the IMF staff’s macroeconomic assumptions. For 2017–18, the projections incorporate key features of the medium
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value. Nominal Value debt valuation is consistent with Eurostat's definition
Primary domestic currency: Danish krone
Data last updated: 03/20171,084.1731,055.1811,066.1671,102.5791,139.8851,188.3411,235.8521,285.391
DenmarkGeneral government total expenditureNational currencyBillionsSource: National Statistics Office
Latest actual data: 2016
Fiscal assumptions: Estimates for 2016 are aligned with the latest official budget estimates and the underlying economic projections, adjusted where appropriate for the IMF staff’s macroeconomic assumptions. For 2017–18, the projections incorporate key features of the medium
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value. Nominal Value debt valuation is consistent with Eurostat's definition
Primary domestic currency: Danish krone
Data last updated: 03/20171,111.4021,076.6281,090.5891,114.5781,142.6991,182.2501,227.3211,274.139
DjiboutiGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Notes: GGE serie was changed as of July 2011 = current expenditure (before = total expenditure)
Fiscal assumptions: Desk projections in absence of projections from authorities.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Djibouti franc
Data last updated: 02/2017114.222109.424114.444122.358132.089141.874152.653164.420
DjiboutiGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Notes: GGE serie was changed as of July 2011 = current expenditure (before = total expenditure)
Fiscal assumptions: Desk projections in absence of projections from authorities.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Djibouti franc
Data last updated: 02/2017180.805162.750120.108124.955136.057149.153163.409176.347
DominicaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015/16
Start/end months of reporting year: July/June
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;. Debt corresponds to nonfinancial public sector (central government and SOEs)
Valuation of public debt: Nominal value
Primary domestic currency: Eastern Caribbean dollar
Data last updated: 02/20170.4750.5450.5140.4960.5020.5170.5340.551
DominicaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015/16
Start/end months of reporting year: July/June
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;. Debt corresponds to nonfinancial public sector (central government and SOEs)
Valuation of public debt: Nominal value
Primary domestic currency: Eastern Caribbean dollar
Data last updated: 02/20170.4880.5090.5190.5090.5140.5200.5410.558
Dominican RepublicGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Mixed. Cash/Accrual
General government includes: Central Government;State Government;Local Government;Social Security Funds;Nonmonetary Financial Public Corporations;
Valuation of public debt: Face value
Primary domestic currency: Dominican peso
Data last updated: 03/2017538.020479.436526.742571.898617.712673.824730.674792.048
Dominican RepublicGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Mixed. Cash/Accrual
General government includes: Central Government;State Government;Local Government;Social Security Funds;Nonmonetary Financial Public Corporations;
Valuation of public debt: Face value
Primary domestic currency: Dominican peso
Data last updated: 03/2017543.993584.517668.959721.490779.344854.879938.2321,029.422
EcuadorGeneral government revenueNational currencyBillionsSource: Source: Central Bank and Ministry of Finance
Latest actual data: 2015
Notes: In late 2016, the authorities changed the definition of debt to a consolidated basis; both the historic (since 2001) and projection numbers are now presented on a consolidated basis.
Fiscal assumptions: All the fiscal series are based on 1986 methodology. The authorities have adopted a non-standard accounting methodology for budgetary purposes. Staff does not use this methodology.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;Social Security Funds;Nonfinancial Public Corporation
Primary domestic currency: U.S. dollar
Data last updated: 03/201733.58630.12332.36932.16132.24832.82733.74334.836
EcuadorGeneral government total expenditureNational currencyBillionsSource: Source: Central Bank and Ministry of Finance
Latest actual data: 2015
Notes: In late 2016, the authorities changed the definition of debt to a consolidated basis; both the historic (since 2001) and projection numbers are now presented on a consolidated basis.
Fiscal assumptions: All the fiscal series are based on 1986 methodology. The authorities have adopted a non-standard accounting methodology for budgetary purposes. Staff does not use this methodology.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;Social Security Funds;Nonfinancial Public Corporation
Primary domestic currency: U.S. dollar
Data last updated: 03/201738.81236.56234.37132.93932.48132.52833.43634.492
EgyptGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2013/14. 2013/14 annual for General Government data. January 2015 for Budget Sector data.
Fiscal assumptions: The fiscal projections are mainly based on budget sector operations (with trends of main variables discussed with the Ministry of Finance during the November 2014 consultation).
Start/end months of reporting year: July/June
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;Other;. Central Government,Local Government,Social Security Funds,Other. General government includes budget sector (central government, local governorates and public service authorities), social insurance fund and national investment bank
Valuation of public debt: Nominal value
Primary domestic currency: Egyptian pound
Data last updated: 03/2017533.250564.843764.850948.2571,099.3781,230.8701,372.7461,550.744
EgyptGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2013/14. 2013/14 annual for General Government data. January 2015 for Budget Sector data.
Fiscal assumptions: The fiscal projections are mainly based on budget sector operations (with trends of main variables discussed with the Ministry of Finance during the November 2014 consultation).
Start/end months of reporting year: July/June
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;Other;. Central Government,Local Government,Social Security Funds,Other. General government includes budget sector (central government, local governorates and public service authorities), social insurance fund and national investment bank
Valuation of public debt: Nominal value
Primary domestic currency: Egyptian pound
Data last updated: 03/2017812.753890.1431,142.3531,367.4551,471.4661,566.0621,624.3061,834.923
El SalvadorGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Current market value
Primary domestic currency: U.S. dollar
Data last updated: 03/20174.6965.0365.3185.5695.8216.0386.3156.624
El SalvadorGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Current market value
Primary domestic currency: U.S. dollar
Data last updated: 03/20175.5205.6836.0066.5206.9287.2467.6348.051
Equatorial GuineaGeneral government revenueNational currencyBillionsSource: Ministry of Finance and Budget
Latest actual data: 2016
Fiscal assumptions: Actual fiscal data and WEO projections
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;. State/local government and other public institution are not covered due to limited information.
Valuation of public debt: Nominal value
Primary domestic currency: CFA franc
Data last updated: 03/20172,070.7371,089.5211,207.4701,203.6011,129.7291,076.7051,050.8331,059.532
Equatorial GuineaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance and Budget
Latest actual data: 2016
Fiscal assumptions: Actual fiscal data and WEO projections
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;. State/local government and other public institution are not covered due to limited information.
Valuation of public debt: Nominal value
Primary domestic currency: CFA franc
Data last updated: 03/20173,631.3942,220.0001,973.3031,744.7021,527.2871,463.8251,436.0521,343.225
EritreaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2008
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government
Primary domestic currency: Eritrean nakfa
Data last updated: 02/201710.24311.68713.24215.46117.41816.33618.43320.928
EritreaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2008
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government
Primary domestic currency: Eritrean nakfa
Data last updated: 02/201720.44423.20426.04428.78232.18033.64637.85342.651
EstoniaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: The forecast, which is cash-, not accrual-, based, incorporates the authorities’ 2014 budget, adjusted for newly available information and for the staff’s macroeconomic scenario.
Start/end months of reporting year: January/December
GFS Manual used: Hybrid of 1986 and 2001 manuals used
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value. This is the format of data provided by the authorities.
Primary domestic currency: Euro
Data last updated: 03/20178.1968.5079.1719.65210.32210.82911.36311.937
EstoniaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: The forecast, which is cash-, not accrual-, based, incorporates the authorities’ 2014 budget, adjusted for newly available information and for the staff’s macroeconomic scenario.
Start/end months of reporting year: January/December
GFS Manual used: Hybrid of 1986 and 2001 manuals used
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value. This is the format of data provided by the authorities.
Primary domestic currency: Euro
Data last updated: 03/20178.1758.4509.1149.70710.38810.91711.46712.060
EthiopiaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015/16
Start/end months of reporting year: July/June
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;Nonfinancial Public Corporation;
Valuation of public debt: Nominal value
Primary domestic currency: Ethiopian birr
Data last updated: 03/2017199.609244.819269.781305.585359.963424.379498.308587.353
EthiopiaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015/16
Start/end months of reporting year: July/June
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;Nonfinancial Public Corporation;
Valuation of public debt: Nominal value
Primary domestic currency: Ethiopian birr
Data last updated: 03/2017224.881280.893324.170365.611431.956507.887591.932691.524
FijiGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: Fiji dollar
Data last updated: 03/20172.5372.7953.0463.2563.4783.7153.9684.240
FijiGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: Fiji dollar
Data last updated: 03/20172.8493.3493.5743.6523.8764.1144.3654.628
FinlandGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: Based on announced policies by the authorities, adjusted for the Staff macroeconomic scenario.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value. Nominal Value debt valuation is consistent with Eurostat's definition
Primary domestic currency: Euro
Data last updated: 03/2017113.648116.047118.586122.023126.325131.000136.352141.207
FinlandGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: Based on announced policies by the authorities, adjusted for the Staff macroeconomic scenario.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value. Nominal Value debt valuation is consistent with Eurostat's definition
Primary domestic currency: Euro
Data last updated: 03/2017119.378120.147123.319125.495128.475132.301137.324142.063
FranceGeneral government revenueNational currencyBillionsSource: National Statistics Office
Latest actual data: 2015
Fiscal assumptions: Projections for 2017 reflect the budget law. For 2018–19, they are based on the multiyear budget and the April 2016 Stability Program adjusted for differences in assumptions on macro and financial variables, and revenue projections. Historical fiscal data
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;Other;
Valuation of public debt: Face value
Primary domestic currency: Euro
Data last updated: 03/20171,166.2761,184.4121,214.0691,245.8781,285.3551,328.6191,374.4641,423.125
FranceGeneral government total expenditureNational currencyBillionsSource: National Statistics Office
Latest actual data: 2015
Fiscal assumptions: Projections for 2017 reflect the budget law. For 2018–19, they are based on the multiyear budget and the April 2016 Stability Program adjusted for differences in assumptions on macro and financial variables, and revenue projections. Historical fiscal data
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;Other;
Valuation of public debt: Face value
Primary domestic currency: Euro
Data last updated: 03/20171,242.7851,257.4091,287.8971,312.1371,339.0091,369.2411,402.7051,438.219
GabonGeneral government revenueNational currencyBillionsSource: IMF Staff Estimates
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: CFA franc
Data last updated: 03/20171,797.3001,445.8501,596.2011,662.7691,781.6201,885.0652,019.2822,140.047
GabonGeneral government total expenditureNational currencyBillionsSource: IMF Staff Estimates
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: CFA franc
Data last updated: 03/20171,902.3001,837.2681,824.7351,807.9951,857.8861,931.1151,989.1812,065.762
The GambiaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: Projections are based on known projects and commitments, macroeconomic projections, and anticipated policy changes.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Gambian dalasi
Data last updated: 03/20178.3358.3468.64410.67912.35713.81415.29517.120
The GambiaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: Projections are based on known projects and commitments, macroeconomic projections, and anticipated policy changes.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Gambian dalasi
Data last updated: 03/201711.68112.64312.65613.99415.11416.30717.61718.821
GeorgiaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;Local Government;
Valuation of public debt: Nominal value
Primary domestic currency: Georgian lari
Data last updated: 03/20178.9239.62310.60811.07511.88912.88614.03315.221
GeorgiaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;Local Government;
Valuation of public debt: Nominal value
Primary domestic currency: Georgian lari
Data last updated: 03/20179.32510.16811.11511.78912.70513.69014.89916.213
GermanyGeneral government revenueNational currencyBillionsSource: National Statistics Office. Data of general government gross debt comes from EUROSTAT
Latest actual data: 2016
Fiscal assumptions: The IMF staff’s projections for 2017 and beyond are based on the authorities 2017-20 Financial Plan, adjusted for the differences in the IMF staff's macroeconomic framework.  The estimate of gross debt includes portfolios of impaired assets and noncore bu
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;State Government;Local Government;Social Security Funds;. other refers to special funds
Valuation of public debt: Face value
Primary domestic currency: Euro
Data last updated: 03/20171,354.7841,411.3811,454.1471,495.9281,541.1831,593.1931,640.6761,690.181
GermanyGeneral government total expenditureNational currencyBillionsSource: National Statistics Office. Data of general government gross debt comes from EUROSTAT
Latest actual data: 2016
Fiscal assumptions: The IMF staff’s projections for 2017 and beyond are based on the authorities 2017-20 Financial Plan, adjusted for the differences in the IMF staff's macroeconomic framework.  The estimate of gross debt includes portfolios of impaired assets and noncore bu
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;State Government;Local Government;Social Security Funds;. other refers to special funds
Valuation of public debt: Face value
Primary domestic currency: Euro
Data last updated: 03/20171,333.8611,387.6761,433.8601,476.4601,514.6621,556.8381,600.2261,647.854
GhanaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: Ghanaian cedi
Data last updated: 03/201726.82428.86538.58445.51253.55258.77965.89473.663
GhanaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: Ghanaian cedi
Data last updated: 03/201734.17942.92048.67055.42261.70369.53274.28782.234
GreeceGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: Fiscal projections reflect IMF staff's assessment assuming full implementation of the authorities' fiscal policy package under the ESM-supported program. Medium-term fiscal projections reflect IMF staff's assessment based on currently legislated fiscal po
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2014
Basis of recording: Accrual. Data in line with ESA-2010.
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value. General debt data, including historical data, are provisional and subject to revisions.
Primary domestic currency: Euro
Data last updated: 03/201784.05588.29088.96789.54691.06093.10694.94596.843
GreeceGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: Fiscal projections reflect IMF staff's assessment assuming full implementation of the authorities' fiscal policy package under the ESM-supported program. Medium-term fiscal projections reflect IMF staff's assessment based on currently legislated fiscal po
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2014
Basis of recording: Accrual. Data in line with ESA-2010.
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value. General debt data, including historical data, are provisional and subject to revisions.
Primary domestic currency: Euro
Data last updated: 03/201789.95688.21291.74891.36593.91096.51699.122102.286
GrenadaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Commitments Basis
General government includes: Central Government;. Debt corresponds to central government + guaranteed
Valuation of public debt: Nominal value
Primary domestic currency: Eastern Caribbean dollar
Data last updated: 02/20170.6580.7510.7790.8010.8180.8420.8780.916
GrenadaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Commitments Basis
General government includes: Central Government;. Debt corresponds to central government + guaranteed
Valuation of public debt: Nominal value
Primary domestic currency: Eastern Caribbean dollar
Data last updated: 02/20170.6910.6840.7320.7430.7600.7860.8540.909
GuatemalaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Guatemalan quetzal
Data last updated: 03/201752.88457.39962.44967.62873.39679.59786.51993.427
GuatemalaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Guatemalan quetzal
Data last updated: 03/201759.89163.07972.69979.52286.67293.921101.962109.904
GuineaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Other
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Guinean franc
Data last updated: 01/20179,749.32012,294.91314,538.51916,458.17618,499.35520,395.55522,244.28224,119.025
GuineaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Other
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Guinean franc
Data last updated: 01/201714,286.96012,508.44415,938.06017,740.06019,256.36320,920.69522,634.90324,127.045
Guinea-BissauGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual. Guinea-Bissu fiscal is anchored on an accrual basis. Only overall balance is presented on both cash and accrual basis.
General government includes: Central Government;. General government is only composed of central government.
Valuation of public debt: Nominal value
Primary domestic currency: CFA franc
Data last updated: 03/2017124.963112.236128.690140.215154.213170.518189.383211.457
Guinea-BissauGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual. Guinea-Bissu fiscal is anchored on an accrual basis. Only overall balance is presented on both cash and accrual basis.
General government includes: Central Government;. General government is only composed of central government.
Valuation of public debt: Nominal value
Primary domestic currency: CFA franc
Data last updated: 03/2017135.890137.388136.469155.672166.812184.205199.693222.491
GuyanaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: Consistent with other sectors.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Social Security Funds;Nonfinancial Public Corporation;
Valuation of public debt: Nominal value
Primary domestic currency: Guyana dollar
Data last updated: 03/2017185.519203.285218.846235.036249.186287.678330.843347.046
GuyanaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: Consistent with other sectors.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Social Security Funds;Nonfinancial Public Corporation;
Valuation of public debt: Nominal value
Primary domestic currency: Guyana dollar
Data last updated: 03/2017193.398234.330260.110277.421292.819331.873380.701397.739
HaitiGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015/16
Notes: General Government only includes Central Government
Start/end months of reporting year: October/September
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Haitian gourde
Data last updated: 03/201782.09289.39690.482120.021128.972139.106150.393161.175
HaitiGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015/16
Notes: General Government only includes Central Government
Start/end months of reporting year: October/September
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Haitian gourde
Data last updated: 03/201792.83389.440104.626126.360136.204149.230165.722177.686
HondurasGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015. preliminary
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986. Desk is working on the transition to GFS2001.
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;Nonfinancial Public Corporation;Other;
Valuation of public debt: Nominal value
Primary domestic currency: Honduran lempira
Data last updated: 03/2017118.743131.643139.709153.524168.116183.094198.762215.289
HondurasGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015. preliminary
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986. Desk is working on the transition to GFS2001.
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;Nonfinancial Public Corporation;Other;
Valuation of public debt: Nominal value
Primary domestic currency: Honduran lempira
Data last updated: 03/2017125.143137.945148.495161.791177.024193.188208.208224.800
Hong Kong SARGeneral government revenueNational currencyBillionsSource: National Statistics Office. Data retrieved from CEIC
Latest actual data: 2015/16
Fiscal assumptions: Projections are based on the authorities’ medium-term fiscal projections on expenditures.
Start/end months of reporting year: April/March
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: Hong Kong dollar
Data last updated: 03/2017450.248585.201530.799570.809599.198625.436657.845692.031
Hong Kong SARGeneral government total expenditureNational currencyBillionsSource: National Statistics Office. Data retrieved from CEIC
Latest actual data: 2015/16
Fiscal assumptions: Projections are based on the authorities’ medium-term fiscal projections on expenditures.
Start/end months of reporting year: April/March
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: Hong Kong dollar
Data last updated: 03/2017435.867464.276489.854532.417558.658595.182626.023658.556
HungaryGeneral government revenueNational currencyBillionsSource: Ministry of Economy and/or Planning. Ministry of National Economy; Eurostat
Latest actual data: 2015. Preliminary
Fiscal assumptions: Fiscal projections include IMF staff projections of the macroeconomic framework and of the impact of recent legislative measures, as well as fiscal policy plans announced in the 2017 budget.
Start/end months of reporting year: January/December
GFS Manual used: European System of Accounts (ESA) 2010
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;Nonmonetary Financial Public Corporations;. State Government does not apply to Hungary
Valuation of public debt: Face value
Primary domestic currency: Hungarian forint
Data last updated: 03/201716,417.51116,202.35617,745.19518,729.82219,213.86819,731.77519,592.77820,610.292
HungaryGeneral government total expenditureNational currencyBillionsSource: Ministry of Economy and/or Planning. Ministry of National Economy; Eurostat
Latest actual data: 2015. Preliminary
Fiscal assumptions: Fiscal projections include IMF staff projections of the macroeconomic framework and of the impact of recent legislative measures, as well as fiscal policy plans announced in the 2017 budget.
Start/end months of reporting year: January/December
GFS Manual used: European System of Accounts (ESA) 2010
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;Nonmonetary Financial Public Corporations;. State Government does not apply to Hungary
Valuation of public debt: Face value
Primary domestic currency: Hungarian forint
Data last updated: 03/201717,097.05016,844.50218,721.63919,726.78720,174.28320,727.98820,757.06621,837.025
IcelandGeneral government revenueNational currencyBillionsSource: National Statistics Office
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: Icelandic króna
Data last updated: 03/2017930.9841,412.5711,098.5191,179.2621,252.4631,321.4481,386.5131,461.201
IcelandGeneral government total expenditureNational currencyBillionsSource: National Statistics Office
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: Icelandic króna
Data last updated: 03/2017949.4531,138.4181,084.0171,147.7121,208.5951,291.1381,355.6931,432.303
IndiaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury. and IMF staff calculations
Latest actual data: 2015/16. State Level data arrive with significantly longer lag than Central data.
Fiscal assumptions: Historical data are based on budgetary execution data. Projections are based on available information on the authorities’ fiscal plans, with adjustments for IMF staff assumptions. Subnational data are incorporated with a lag of up to two years; general go
Start/end months of reporting year: April/March. The original data from the authority is on FY (Apr/Mar) basis.
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. Authority reported in GFSM 1986, staffs converted to GFSM 2001
Basis of recording: Cash
General government includes: Central Government;State Government;. This is according to the authorities' account standards.
Valuation of public debt: Nominal value. Authorities debt figures often
Primary domestic currency: Indian rupee
Data last updated: 03/201727,882.87232,399.13435,414.15539,738.46644,825.66750,535.03157,010.22564,339.098
IndiaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury. and IMF staff calculations
Latest actual data: 2015/16. State Level data arrive with significantly longer lag than Central data.
Fiscal assumptions: Historical data are based on budgetary execution data. Projections are based on available information on the authorities’ fiscal plans, with adjustments for IMF staff assumptions. Subnational data are incorporated with a lag of up to two years; general go
Start/end months of reporting year: April/March. The original data from the authority is on FY (Apr/Mar) basis.
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. Authority reported in GFSM 1986, staffs converted to GFSM 2001
Basis of recording: Cash
General government includes: Central Government;State Government;. This is according to the authorities' account standards.
Valuation of public debt: Nominal value. Authorities debt figures often
Primary domestic currency: Indian rupee
Data last updated: 03/201737,557.08642,380.03746,257.04851,679.08057,731.18764,627.25572,362.11581,027.377
IndonesiaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: IMF projections are based on moderate tax policy and administration reforms, fuel subsidy pricing reforms introduced in January 2015, and a gradual increase in social and capital spending over the medium term in line with fiscal space
Start/end months of reporting year: January/December. From 2000 onward
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash. The budget in Indonesia is reported on cash basis. There is an ongoing project to change to accrual basis in their reporting in the coming years.
General government includes: Central Government;Local Government;. The general government composition consists of Central Government and Subnational levels, including Provinces and municipalities. Social Security Funds will be included in the general government reporting in the future.
Valuation of public debt: Face value. Book value
Primary domestic currency: Indonesian rupiah
Data last updated: 03/20171,714,598.7851,774,040.3991,917,078.4052,088,032.3662,295,858.4862,522,502.9122,769,579.4053,045,834.303
IndonesiaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: IMF projections are based on moderate tax policy and administration reforms, fuel subsidy pricing reforms introduced in January 2015, and a gradual increase in social and capital spending over the medium term in line with fiscal space
Start/end months of reporting year: January/December. From 2000 onward
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash. The budget in Indonesia is reported on cash basis. There is an ongoing project to change to accrual basis in their reporting in the coming years.
General government includes: Central Government;Local Government;. The general government composition consists of Central Government and Subnational levels, including Provinces and municipalities. Social Security Funds will be included in the general government reporting in the future.
Valuation of public debt: Face value. Book value
Primary domestic currency: Indonesian rupiah
Data last updated: 03/20172,002,221.3282,081,713.2012,242,896.7002,460,392.5882,708,539.9632,976,793.5323,264,909.9463,598,950.105
Islamic Republic of IranGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015/16
Notes: Excludes Targeted Subsidy Organization and National Development Fund
Start/end months of reporting year: April/March
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash. Accrual accounting method is not used
General government includes: Central Government;. General Government data set equal to Central Government since General Government data are not reported.
Valuation of public debt: Nominal value
Primary domestic currency: Iranian rial
Data last updated: 03/20171,794,099.7001,972,621.0592,803,947.8643,019,892.7573,492,647.6004,051,634.2644,594,327.5255,216,444.719
Islamic Republic of IranGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015/16
Notes: Excludes Targeted Subsidy Organization and National Development Fund
Start/end months of reporting year: April/March
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash. Accrual accounting method is not used
General government includes: Central Government;. General Government data set equal to Central Government since General Government data are not reported.
Valuation of public debt: Nominal value
Primary domestic currency: Iranian rial
Data last updated: 03/20171,990,402.7002,335,293.7732,703,932.0343,106,945.5623,563,157.3704,043,277.1574,603,073.8355,189,616.987
IraqGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2014. 2014 data are preliminary.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Current market value
Primary domestic currency: Iraqi dinar 
Data last updated: 03/201763,450.13866,480.18084,843.60889,106.92189,856.46991,060.25292,815.28394,905.554
IraqGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2014. 2014 data are preliminary.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Current market value
Primary domestic currency: Iraqi dinar 
Data last updated: 03/201789,262.12682,763.39994,356.42798,230.09092,715.75391,865.05291,960.12791,922.499
IrelandGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Fiscal projections are based on the IMF's staff assessment of the policies presented in the 2017 Budget.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;Other;
Valuation of public debt: Nominal value
Primary domestic currency: Euro
Data last updated: 03/201770.53472.22775.51277.87081.20584.13287.53391.095
IrelandGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Fiscal projections are based on the IMF's staff assessment of the policies presented in the 2017 Budget.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;Other;
Valuation of public debt: Nominal value
Primary domestic currency: Euro
Data last updated: 03/201775.32074.59276.96078.71781.13683.09985.47787.775
IsraelGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury. MoF and NSO
Latest actual data: 2015
Fiscal assumptions: Historical data are based on Government Finance Statistics data submitted by the Central Bureau of Statistics. Projections for 2017 and 2018 are based on the 2017-18 budget, with some allowance for revenue overperformance. In the absence of measures to re
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Quasi-accrual basis.
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Israeli shekel
Data last updated: 03/2017430.027459.029475.506497.882520.853547.069574.375602.828
IsraelGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury. MoF and NSO
Latest actual data: 2015
Fiscal assumptions: Historical data are based on Government Finance Statistics data submitted by the Central Bureau of Statistics. Projections for 2017 and 2018 are based on the 2017-18 budget, with some allowance for revenue overperformance. In the absence of measures to re
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Quasi-accrual basis.
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Israeli shekel
Data last updated: 03/2017461.106489.814517.758544.332572.143600.908630.901662.154
ItalyGeneral government revenueNational currencyBillionsSource: National Statistics Office
Latest actual data: 2016
Fiscal assumptions: IMF staff estimates and projections are based on the fiscal plans included in the government’s 2017 budget and September 2016 Economic and Financial Document.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: Euro
Data last updated: 03/2017785.859788.952793.525823.000844.297863.779884.168905.041
ItalyGeneral government total expenditureNational currencyBillionsSource: National Statistics Office
Latest actual data: 2016
Fiscal assumptions: IMF staff estimates and projections are based on the fiscal plans included in the government’s 2017 budget and September 2016 Economic and Financial Document.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: Euro
Data last updated: 03/2017830.115829.660834.911847.958855.935868.028885.972904.912
JamaicaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015/16
Notes: All fiscal and debt series data in WEO are on fiscal year basis.
Fiscal assumptions: Based on policies to be implemented under the EFF
Start/end months of reporting year: April/March
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986. Public Bodies also  report in 1986 format.
Basis of recording: Cash
General government includes: Central Government;. The fiscal coverage is central government only
Valuation of public debt: Nominal value. The debt coverage is central government and public bodies
Primary domestic currency: Jamaica dollar
Data last updated: 03/2017455.836491.243537.181551.053591.215635.952681.012734.970
JamaicaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015/16
Notes: All fiscal and debt series data in WEO are on fiscal year basis.
Fiscal assumptions: Based on policies to be implemented under the EFF
Start/end months of reporting year: April/March
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986. Public Bodies also  report in 1986 format.
Basis of recording: Cash
General government includes: Central Government;. The fiscal coverage is central government only
Valuation of public debt: Nominal value. The debt coverage is central government and public bodies
Primary domestic currency: Jamaica dollar
Data last updated: 03/2017460.720507.537543.691552.871579.458628.212661.734715.350
JapanGeneral government revenueNational currencyBillionsSource: Cabinet Office of Japan via Haver database.
Latest actual data: 2015. Authorities release fiscal data with a 10 month delay.
Fiscal assumptions: The projections include fiscal measures already announced by the government, including the fiscal stimulus package for 2017 and the consumption tax hike in October 2019.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;. Government in Japan consists of 3 layers: central, prefectural, and municipal. The latter two government levels are covered under local government. There is no government at the state level in Japan.
Valuation of public debt: Nominal value. Gross public debt includes equity shares.
Primary domestic currency: Japanese yen
Data last updated: 03/2017175,712.600175,065.131177,822.392179,450.870182,999.953189,709.931192,943.796196,101.131
JapanGeneral government total expenditureNational currencyBillionsSource: Cabinet Office of Japan via Haver database.
Latest actual data: 2015. Authorities release fiscal data with a 10 month delay.
Fiscal assumptions: The projections include fiscal measures already announced by the government, including the fiscal stimulus package for 2017 and the consumption tax hike in October 2019.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;. Government in Japan consists of 3 layers: central, prefectural, and municipal. The latter two government levels are covered under local government. There is no government at the state level in Japan.
Valuation of public debt: Nominal value. Gross public debt includes equity shares.
Primary domestic currency: Japanese yen
Data last updated: 03/2017194,351.400197,839.351199,528.702197,445.761198,588.556202,175.303204,732.100207,886.384
JordanGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;Nonfinancial Public Corporation;. Central government up to 2012. Starting in 2013, the government balance includes direct transfers to NEPCO (4.3 and 2.7 percent of GDP in 2013 and 2014).
Valuation of public debt: Face value
Primary domestic currency: Jordanian dinar
Data last updated: 03/20176.6587.0137.9268.7868.7839.2799.82710.382
JordanGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;Nonfinancial Public Corporation;. Central government up to 2012. Starting in 2013, the government balance includes direct transfers to NEPCO (4.3 and 2.7 percent of GDP in 2013 and 2014).
Valuation of public debt: Face value
Primary domestic currency: Jordanian dinar
Data last updated: 03/20177.7467.9498.7549.3059.70310.12810.69511.291
KazakhstanGeneral government revenueNational currencyBillionsSource: IMF Staff Estimates
Latest actual data: 2016
Fiscal assumptions: Budget Law and staff projections
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;
Valuation of public debt: Nominal value
Primary domestic currency: Kazakhstani tenge
Data last updated: 03/20176,791.2678,233.33610,242.09511,382.45412,455.67214,042.73714,768.95916,485.310
KazakhstanGeneral government total expenditureNational currencyBillionsSource: IMF Staff Estimates
Latest actual data: 2016
Fiscal assumptions: Budget Law and staff projections
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;
Valuation of public debt: Nominal value
Primary domestic currency: Kazakhstani tenge
Data last updated: 03/20179,348.91710,233.40013,514.17812,579.01013,623.12814,727.38015,611.59016,725.032
KenyaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015. Raw data is in fiscal year, which runs from July to June.
Start/end months of reporting year: January/December. Reporting year is calendar year, done by taking the average of fiscal years. For example, 2000 is the average of 1999/2000 and 2000/2001.
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;
Valuation of public debt: Current market value
Primary domestic currency: Kenya shillings
Data last updated: 02/20171,200.6221,413.0331,650.9531,857.3722,087.7932,281.2452,565.0372,930.391
KenyaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015. Raw data is in fiscal year, which runs from July to June.
Start/end months of reporting year: January/December. Reporting year is calendar year, done by taking the average of fiscal years. For example, 2000 is the average of 1999/2000 and 2000/2001.
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;
Valuation of public debt: Current market value
Primary domestic currency: Kenya shillings
Data last updated: 02/20171,708.9561,926.1192,159.8932,321.6222,501.3922,676.2992,982.7123,404.263
KiribatiGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2013
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986. GFS manual adjusted for data shortcomings
Basis of recording: Cash
General government includes: Central Government;Local Government
Primary domestic currency: Australian dollar
Data last updated: 03/20170.3410.2490.3090.2940.2940.3030.3100.319
KiribatiGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2013
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986. GFS manual adjusted for data shortcomings
Basis of recording: Cash
General government includes: Central Government;Local Government
Primary domestic currency: Australian dollar
Data last updated: 03/20170.2480.2750.3170.3240.3350.3460.3550.366
KoreaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: The medium-term forecast incorporates the government’s announced medium-term consolidation path.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;. For government gross/net debt only, general government includes central government and local government, starting from 2001.
Valuation of public debt: Nominal value
Primary domestic currency: Korean won
Data last updated: 03/2017332,550.900361,750.900373,929.546393,325.168417,050.900437,150.900459,843.826483,649.712
KoreaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: The medium-term forecast incorporates the government’s announced medium-term consolidation path.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;. For government gross/net debt only, general government includes central government and local government, starting from 2001.
Valuation of public debt: Nominal value
Primary domestic currency: Korean won
Data last updated: 03/2017327,262.000356,197.000361,062.833373,047.200389,297.000403,897.000422,784.222442,484.436
KosovoGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Authorities Budget and medium-term expenditure framework as well as staff expectations.
Start/end months of reporting year: January/December
GFS Manual used: Other
Basis of recording: Cash
General government includes: Central Government;Local Government;Other;
Valuation of public debt: Face value
Primary domestic currency: Euro
Data last updated: 02/20171.4571.5951.6821.7661.8601.9672.0872.216
KosovoGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Authorities Budget and medium-term expenditure framework as well as staff expectations.
Start/end months of reporting year: January/December
GFS Manual used: Other
Basis of recording: Cash
General government includes: Central Government;Local Government;Other;
Valuation of public debt: Face value
Primary domestic currency: Euro
Data last updated: 02/20171.5681.6861.8411.9512.0102.0892.2442.385
KuwaitGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015. FY 2014/15
Fiscal assumptions: Staff projections
Start/end months of reporting year: January/December. Source data comes in fiscal year (March/April) basis. Calendar year data calculated by IMF staff using a weighted average of the fiscal data.
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash. Some transactions recorded on accrual basis.
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Kuwaiti dinar
Data last updated: 03/201719.17417.30121.01521.66022.08522.68223.35324.059
KuwaitGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015. FY 2014/15
Fiscal assumptions: Staff projections
Start/end months of reporting year: January/December. Source data comes in fiscal year (March/April) basis. Calendar year data calculated by IMF staff using a weighted average of the fiscal data.
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash. Some transactions recorded on accrual basis.
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Kuwaiti dinar
Data last updated: 03/201718.75518.50819.64620.67721.84623.17124.51525.442
Kyrgyz RepublicGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Not reported according to GFS
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: Kyrgyz som
Data last updated: 03/2017153.152166.680177.416183.341195.149210.319228.352248.664
Kyrgyz RepublicGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Not reported according to GFS
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: Kyrgyz som
Data last updated: 03/2017158.155187.511192.101194.168205.921221.761239.751261.399
Lao P.D.R.General government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015/16
Start/end months of reporting year: October/September
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government
Primary domestic currency: Lao kip
Data last updated: 02/201724,219.69420,257.74523,756.45426,608.62129,480.04432,938.62136,709.21740,599.931
Lao P.D.R.General government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015/16
Start/end months of reporting year: October/September
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government
Primary domestic currency: Lao kip
Data last updated: 02/201726,933.01626,790.00030,218.96933,488.69837,089.33541,268.17045,736.43450,372.610
LatviaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;Nonfinancial Public Corporation;
Valuation of public debt: Nominal value
Primary domestic currency: Euro
Data last updated: 03/20178.8159.0709.79710.69611.05611.49012.04712.699
LatviaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;Nonfinancial Public Corporation;
Valuation of public debt: Nominal value
Primary domestic currency: Euro
Data last updated: 03/20179.1889.17210.10210.77611.16411.63912.17612.796
LebanonGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Revenue projections are made based on the macroeconomic assumptions and revenue buoyancy of various taxes (as measures by elasticity measures and staff's understanding of the authorities' tax policy measures). On the spending side, projections reflect the
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. GFSM 2001 has been adopted but should be refined. Budgetary expenditure data are reported on a modified cash basis, corresponding to the issuance of payment orders.
Basis of recording: Mixed. Modified cash basis (only corrects for arrears)
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Lebanese pound
Data last updated: 02/201714,432.76314,678.08015,260.49816,053.08216,895.14917,758.55818,614.22619,489.138
LebanonGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Revenue projections are made based on the macroeconomic assumptions and revenue buoyancy of various taxes (as measures by elasticity measures and staff's understanding of the authorities' tax policy measures). On the spending side, projections reflect the
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. GFSM 2001 has been adopted but should be refined. Budgetary expenditure data are reported on a modified cash basis, corresponding to the issuance of payment orders.
Basis of recording: Mixed. Modified cash basis (only corrects for arrears)
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Lebanese pound
Data last updated: 02/201720,065.76321,028.07622,392.98824,219.19826,096.08727,948.42029,924.78532,296.047
LesothoGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: April/March
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;Local Government;
Valuation of public debt: Current market value
Primary domestic currency: Lesotho loti
Data last updated: 03/201715.57414.03516.76418.62120.63922.68225.40026.030
LesothoGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: April/March
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;Local Government;
Valuation of public debt: Current market value
Primary domestic currency: Lesotho loti
Data last updated: 03/201715.37916.61517.80418.79520.71522.64224.60825.963
LiberiaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Notes: Debt relief was granted in 2009, which explained the high number for that year in general government net lending/borrowing.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: U.S. dollars
Data last updated: 03/20170.6540.6360.5770.5470.5930.6320.6760.723
LiberiaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Notes: Debt relief was granted in 2009, which explained the high number for that year in general government net lending/borrowing.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: U.S. dollars
Data last updated: 03/20170.8620.7610.7330.6820.7260.7620.8000.847
LibyaGeneral government revenueNational currencyBillionsSource: Ministry of  Finance
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;
Valuation of public debt: Face value
Primary domestic currency: Libyan dinar
Data last updated: 02/201712.1638.05026.00231.79132.55133.67335.27639.498
LibyaGeneral government total expenditureNational currencyBillionsSource: Ministry of  Finance
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;
Valuation of public debt: Face value
Primary domestic currency: Libyan dinar
Data last updated: 02/201743.26432.65038.36049.42059.56871.96288.013107.094
LithuaniaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Fiscal projections for 2016 are based on the authorities’ budget after adjusting for differences in macroeconomic assumptions, and performance so far. Projections for 2017 onward are passive projections to the extent new policy measures have not been spec
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2014
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value. This is the format of data presented by the authorities.
Primary domestic currency: European euro
Data last updated: 03/201712.76913.26314.37315.13315.85416.76017.69518.624
LithuaniaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Fiscal projections for 2016 are based on the authorities’ budget after adjusting for differences in macroeconomic assumptions, and performance so far. Projections for 2017 onward are passive projections to the extent new policy measures have not been spec
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2014
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value. This is the format of data presented by the authorities.
Primary domestic currency: European euro
Data last updated: 03/201712.84713.26714.60315.44116.06116.95717.91018.855
LuxembourgGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: These projections include assumptions based on the 2015 budget and the medium-term projections presented in April-May 2015.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: Euro
Data last updated: 03/201722.36923.18023.63624.54925.59726.83628.14529.503
LuxembourgGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: These projections include assumptions based on the 2015 budget and the medium-term projections presented in April-May 2015.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: Euro
Data last updated: 03/201721.57222.25623.46724.49425.62126.82728.12729.512
Macao SARGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;Social Security Funds;Monetary Public Corporations, incl. central bank;Nonfinancial Public Corporation;
Valuation of public debt: Face value
Primary domestic currency: Macanese pataca114.21897.434106.419108.138111.460111.942115.802121.108
Macao SARGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;Social Security Funds;Monetary Public Corporations, incl. central bank;Nonfinancial Public Corporation;
Valuation of public debt: Face value
Primary domestic currency: Macanese pataca64.67874.80479.32082.93486.94591.48597.293104.004
FYR MacedoniaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Budget forecast and medium term projections.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986. Lending minus repayment is included in total expenditures
Basis of recording: Cash
General government includes: Central Government;State Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Macedonian denar
Data last updated: 03/2017160.683168.954179.713188.796199.309211.434224.297237.943
FYR MacedoniaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Budget forecast and medium term projections.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986. Lending minus repayment is included in total expenditures
Basis of recording: Cash
General government includes: Central Government;State Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Macedonian denar
Data last updated: 03/2017180.108185.024200.936211.263223.355237.238251.981267.617
MadagascarGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash. Mostly cash
General government includes: Central Government;Local Government;. Data is for central government
Primary domestic currency: Malagasy ariary
Data last updated: 02/20173,380.9404,135.4904,918.1375,205.7555,982.4556,797.7727,720.0328,736.133
MadagascarGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash. Mostly cash
General government includes: Central Government;Local Government;. Data is for central government
Primary domestic currency: Malagasy ariary
Data last updated: 02/20174,327.5915,161.8796,493.9236,962.1837,925.0298,902.1469,888.61810,924.797
MalawiGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015/16
Start/end months of reporting year: July/June
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government
Primary domestic currency: Malawi kwacha
Data last updated: 02/2017700.555891.1351,031.4481,166.2801,312.2431,495.2761,697.3221,920.740
MalawiGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015/16
Start/end months of reporting year: July/June
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government
Primary domestic currency: Malawi kwacha
Data last updated: 02/2017881.7971,166.6111,253.5231,303.6121,480.7271,649.8471,865.5052,151.166
MalaysiaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Fiscal Budget Economic Report October 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;. General government also includes 79 statutory bodies with individual budgets.
Valuation of public debt: Nominal value
Primary domestic currency: Malaysian ringgit
Data last updated: 03/2017257.267250.468260.414280.418304.282330.046357.927388.704
MalaysiaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Fiscal Budget Economic Report October 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;. General government also includes 79 statutory bodies with individual budgets.
Valuation of public debt: Nominal value
Primary domestic currency: Malaysian ringgit
Data last updated: 03/2017290.254287.720300.701318.447340.435363.650388.485413.948
MaldivesGeneral government revenueNational currencyBillionsSource: Ministry of Finance and Treasury
Latest actual data: 2015. budget estimates
Start/end months of reporting year: January/December. Calendar
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value. During the mission in Oct/Nov 2010, we found that the public guaranteed SOE debt for 2009 was only 20 percent of the figure previously reported. As a result, public debt to GDP ratio has declined significantly for 2009.
Primary domestic currency: Maldivian rufiyaa
Data last updated: 03/201717.10418.01319.53620.39121.31022.66024.00425.512
MaldivesGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance and Treasury
Latest actual data: 2015. budget estimates
Start/end months of reporting year: January/December. Calendar
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value. During the mission in Oct/Nov 2010, we found that the public guaranteed SOE debt for 2009 was only 20 percent of the figure previously reported. As a result, public debt to GDP ratio has declined significantly for 2009.
Primary domestic currency: Maldivian rufiyaa
Data last updated: 03/201721.75922.37425.12826.52725.67425.55427.03428.647
MaliGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Aprroved budget and agreed program budget for current year; authorities'medium-term fiscal framework plus staff estimates for outer years.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Expenditure is reported on accrual basis, revenue on a cash basis (except for corporate income tax, which has a separate reporting regime)
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: CFA franc
Data last updated: 03/20171,481.1241,789.2041,822.5361,858.0371,981.0802,080.7852,204.2422,338.502
MaliGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Aprroved budget and agreed program budget for current year; authorities'medium-term fiscal framework plus staff estimates for outer years.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Expenditure is reported on accrual basis, revenue on a cash basis (except for corporate income tax, which has a separate reporting regime)
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: CFA franc
Data last updated: 03/20171,622.2652,116.4872,134.1872,178.7972,278.2332,397.1142,540.8862,693.362
MaltaGeneral government revenueNational currencyBillionsSource: NSO data via Eurostat
Latest actual data: 2015
Fiscal assumptions: Projections are based on the latest Stability Programme Update by the authorities and budget documents, adjusted for staff's macroeconomic and other assumptions.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Euro
Data last updated: 03/20173.6833.7683.9674.1894.4154.6414.8775.124
MaltaGeneral government total expenditureNational currencyBillionsSource: NSO data via Eurostat
Latest actual data: 2015
Fiscal assumptions: Projections are based on the latest Stability Programme Update by the authorities and budget documents, adjusted for staff's macroeconomic and other assumptions.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Euro
Data last updated: 03/20173.8153.8324.0254.2514.4804.7094.9485.198
Marshall IslandsGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2014/15
Start/end months of reporting year: October/September. Data only available for Fiscal Year for most series, the desk estimates calendar year data are the same with fiscal year data.
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: U.S. dollar
Data last updated: 03/20170.1050.1250.1280.1290.1290.1290.1300.132
Marshall IslandsGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2014/15
Start/end months of reporting year: October/September. Data only available for Fiscal Year for most series, the desk estimates calendar year data are the same with fiscal year data.
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: U.S. dollar
Data last updated: 03/20170.1000.1210.1250.1280.1300.1320.1340.136
MauritaniaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2014
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Mauritanian ouguiya
Data last updated: 03/2017460.209464.910475.929512.718556.324591.871638.988711.433
MauritaniaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2014
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Mauritanian ouguiya
Data last updated: 03/2017513.687465.880480.821515.877551.916600.386655.601728.425
MauritiusGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Notes: The overall balance (Central Government net lending and borrowing)  and primary balance series do not include flows from extra-budgetary funds starting in 2007.
Fiscal assumptions: Authorities and Staff Calculations
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash. Few non-cash calculations.
General government includes: Central Government;Local Government;Nonfinancial Public Corporation;
Valuation of public debt: Face value
Primary domestic currency: Mauritian rupee
Data last updated: 01/201788.269100.591110.000114.700122.600131.164139.974145.997
MauritiusGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Notes: The overall balance (Central Government net lending and borrowing)  and primary balance series do not include flows from extra-budgetary funds starting in 2007.
Fiscal assumptions: Authorities and Staff Calculations
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash. Few non-cash calculations.
General government includes: Central Government;Local Government;Nonfinancial Public Corporation;
Valuation of public debt: Face value
Primary domestic currency: Mauritian rupee
Data last updated: 01/2017102.877114.928121.853122.987128.286137.149145.811151.348
MexicoGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: Fiscal projections for 2017 are broadly in line with the approved budget; projections for 2018 onward assume compliance with rules established in the Fiscal Responsibility Law.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. Currently the Mexico team is submitting data to WEO using GFSM2001 classification by doing some in-house adjustments with the help of STA. This classification is also used to present fiscal tables in the Art IV reports (in addition to standard tables used
Basis of recording: Cash
General government includes: Central Government;Social Security Funds;Nonmonetary Financial Public Corporations;Nonfinancial Public Corporation;. Includes central government,  social security funds, state-owned enterprises, public development banks but excludes state and local governments.
Valuation of public debt: Face value
Primary domestic currency: Mexican peso
Data last updated: 03/20174,216.9904,520.2034,565.2584,747.2834,990.9505,259.5725,603.3325,942.370
MexicoGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: Fiscal projections for 2017 are broadly in line with the approved budget; projections for 2018 onward assume compliance with rules established in the Fiscal Responsibility Law.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. Currently the Mexico team is submitting data to WEO using GFSM2001 classification by doing some in-house adjustments with the help of STA. This classification is also used to present fiscal tables in the Art IV reports (in addition to standard tables used
Basis of recording: Cash
General government includes: Central Government;Social Security Funds;Nonmonetary Financial Public Corporations;Nonfinancial Public Corporation;. Includes central government,  social security funds, state-owned enterprises, public development banks but excludes state and local governments.
Valuation of public debt: Face value
Primary domestic currency: Mexican peso
Data last updated: 03/20174,947.5165,083.0055,178.5585,314.4535,583.8015,888.8876,273.8696,654.977
MicronesiaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2014/15
Fiscal assumptions: Accrual basis following fiscal year
Start/end months of reporting year: October/September
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Other
General government includes: Central Government;State Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: U.S. dollar
Data last updated: 03/20170.2090.2130.2260.2350.2400.2430.2460.248
MicronesiaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2014/15
Fiscal assumptions: Accrual basis following fiscal year
Start/end months of reporting year: October/September
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Other
General government includes: Central Government;State Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: U.S. dollar
Data last updated: 03/20170.1760.1820.1960.2060.2130.2170.2220.226
MoldovaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: Various bases and  growth rates for GDP, consumption , import, wages, energy prices, demographic changes.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Moldovan leu
Data last updated: 03/201743.67045.94751.61655.93860.95266.32272.18778.962
MoldovaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: Various bases and  growth rates for GDP, consumption , import, wages, energy prices, demographic changes.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Moldovan leu
Data last updated: 03/201746.50248.77457.08661.20266.15071.88878.09185.142
MongoliaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;Social Security Funds;Other;
Valuation of public debt: Face value
Primary domestic currency: Mongolian togrog
Data last updated: 03/20175,806.7885,651.6886,430.6377,279.3488,398.9409,444.75210,653.30512,291.853
MongoliaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;Social Security Funds;Other;
Valuation of public debt: Face value
Primary domestic currency: Mongolian togrog
Data last updated: 03/20177,781.4669,723.8119,173.8309,555.56910,131.69210,783.70811,414.80712,926.044
MontenegroGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016. Preliminary for 2016
Fiscal assumptions: Medium-Term framework and fiscal policy
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Euro
Data last updated: 03/20171.4761.6371.7061.8011.8761.9452.0402.129
MontenegroGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016. Preliminary for 2016
Fiscal assumptions: Medium-Term framework and fiscal policy
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Euro
Data last updated: 03/20171.6491.8352.0012.1592.1661.9752.0562.142
MoroccoGeneral government revenueNational currencyBillionsSource: Ministry of Economy and/or Planning
Latest actual data: 2016
Fiscal assumptions: Authorties' and staff estimates
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;. Other level fiscal data is not available from the authorities.
Valuation of public debt: Face value
Primary domestic currency: Moroccan dirham
Data last updated: 03/2017262.120264.385275.853298.931323.695346.705370.056395.320
MoroccoGeneral government total expenditureNational currencyBillionsSource: Ministry of Economy and/or Planning
Latest actual data: 2016
Fiscal assumptions: Authorties' and staff estimates
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;. Other level fiscal data is not available from the authorities.
Valuation of public debt: Face value
Primary domestic currency: Moroccan dirham
Data last updated: 03/2017303.330306.483313.333328.746348.492371.303396.562422.829
MozambiqueGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: Fiscal projections assume a moderate increase in revenue/GDP, commensurate increase in domestic primary spending, and accounts for a lower aid flow, with grants contribution declining. These projections have been discussed during the 2009 review missions.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Mix accrual and cash basis
General government includes: Central Government;State Government;
Valuation of public debt: Nominal value. Authorities report on stock of debt on a nominal basis. Data for the DSA are calculated discounting maturities over the relevant period
Primary domestic currency: Mozambican metical
Data last updated: 02/2017165.979170.714201.236232.426258.959292.864328.657401.712
MozambiqueGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: Fiscal projections assume a moderate increase in revenue/GDP, commensurate increase in domestic primary spending, and accounts for a lower aid flow, with grants contribution declining. These projections have been discussed during the 2009 review missions.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Mix accrual and cash basis
General government includes: Central Government;State Government;
Valuation of public debt: Nominal value. Authorities report on stock of debt on a nominal basis. Data for the DSA are calculated discounting maturities over the relevant period
Primary domestic currency: Mozambican metical
Data last updated: 02/2017209.633211.764250.316283.594308.822338.271368.173437.913
MyanmarGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015/16
Fiscal assumptions: Fiscal projections are made based on budget numbers, discussions with the authorities, and staff adjustments.
Start/end months of reporting year: April/March
GFS Manual used: Includes adjustments by staff towards GFSM 2001 presentation
Basis of recording: Partly cash, partly accrual
General government includes: Central Government;Nonfinancial Public Corporation;
Valuation of public debt: Face value
Primary domestic currency: Myanmar kyat
Data last updated: 03/201713,545.19114,402.67415,952.25918,742.46221,902.39125,482.13829,420.64833,905.613
MyanmarGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015/16
Fiscal assumptions: Fiscal projections are made based on budget numbers, discussions with the authorities, and staff adjustments.
Start/end months of reporting year: April/March
GFS Manual used: Includes adjustments by staff towards GFSM 2001 presentation
Basis of recording: Partly cash, partly accrual
General government includes: Central Government;Nonfinancial Public Corporation;
Valuation of public debt: Face value
Primary domestic currency: Myanmar kyat
Data last updated: 03/201716,759.61418,223.19020,333.29223,733.95827,642.33132,081.51336,965.77642,282.457
NamibiaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015/16
Start/end months of reporting year: April/March
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;Other;
Valuation of public debt: Nominal value
Primary domestic currency: Namibia dollar
Data last updated: 03/201751.63850.57556.49660.29464.84970.72677.21784.093
NamibiaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015/16
Start/end months of reporting year: April/March
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;Other;
Valuation of public debt: Nominal value
Primary domestic currency: Namibia dollar
Data last updated: 03/201763.77463.13665.00671.65379.32186.35094.060102.592
NauruGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015/16. Latest actual data provided is for fiscal year 2015/16. However, this is not from government's audited accounts. The latest government financial statement in FY 2014/15
Start/end months of reporting year: July/June
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. The GFS manual is only partially used.
Basis of recording: Mixed
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: Australian dollar
Data last updated: 03/20170.0980.1610.1670.1520.1490.1530.1540.156
NauruGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015/16. Latest actual data provided is for fiscal year 2015/16. However, this is not from government's audited accounts. The latest government financial statement in FY 2014/15
Start/end months of reporting year: July/June
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. The GFS manual is only partially used.
Basis of recording: Mixed
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: Australian dollar
Data last updated: 03/20170.0870.1280.1510.1390.1270.1300.1320.135
NepalGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015/16
Start/end months of reporting year: August/July
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;. Coverage of fiscal accounts in Nepal is limited to Central Government.
Valuation of public debt: Face value
Primary domestic currency: Nepalese rupee
Data last updated: 03/2017442.241525.010612.176686.676762.742845.558934.3851,032.691
NepalGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015/16
Start/end months of reporting year: August/July
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;. Coverage of fiscal accounts in Nepal is limited to Central Government.
Valuation of public debt: Face value
Primary domestic currency: Nepalese rupee
Data last updated: 03/2017428.251494.546639.388720.396793.123863.090951.0871,047.738
NetherlandsGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Fiscal projections for the period 2016–22 are based on the authorities’ Bureau for Economic Policy Analysis budget projections, after differences in macroeconomic assumptions are adjusted for. Historical data were revised following the June 2014 Central B
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Euro
Data last updated: 03/2017292.572304.968315.939325.680335.547345.707356.082366.730
NetherlandsGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Fiscal projections for the period 2016–22 are based on the authorities’ Bureau for Economic Policy Analysis budget projections, after differences in macroeconomic assumptions are adjusted for. Historical data were revised following the June 2014 Central B
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Euro
Data last updated: 03/2017305.756308.459315.743324.824334.014343.468353.113363.171
New ZealandGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015/16
Fiscal assumptions: Fiscal projections are based on the authorities’ FY2016-17 budget, The 2016 Half Year Economic and Fiscal Update, and IMF staff estimates.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;. Central Government
Valuation of public debt: Current market value
Primary domestic currency: New Zealand dollar
Data last updated: 03/201786.26490.83394.15897.988102.602107.599112.725118.079
New ZealandGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015/16
Fiscal assumptions: Fiscal projections are based on the authorities’ FY2016-17 budget, The 2016 Half Year Economic and Fiscal Update, and IMF staff estimates.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;. Central Government
Valuation of public debt: Current market value
Primary domestic currency: New Zealand dollar
Data last updated: 03/201784.68289.21992.62693.77596.41599.511103.307108.214
NicaraguaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Nicaraguan córdoba
Data last updated: 03/201783.15295.756105.750117.964131.433146.678164.547184.242
NicaraguaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Nicaraguan córdoba
Data last updated: 03/201787.946102.025112.355124.636139.566157.977176.470198.134
NigerGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Fiscal projections for 2015 are based on the authorities’ budget whereas the 2016 forecast was made to have a 1.7 per cent of GDP fiscal consolidation (compared to 2015).
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Accrual
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: CFA franc
Data last updated: 02/20171,001.309886.091989.6551,095.1051,203.9051,399.8221,549.4131,719.166
NigerGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Fiscal projections for 2015 are based on the authorities’ budget whereas the 2016 forecast was made to have a 1.7 per cent of GDP fiscal consolidation (compared to 2015).
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Accrual
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: CFA franc
Data last updated: 02/20171,387.6861,175.7581,341.4231,406.1811,461.0811,574.0591,607.5841,726.102
NigeriaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: Historical data series, annual budget and MTEF at the Federal Government level, and additional data from the authorities
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash. Fiscal data are based on execution data received from the authorities.
General government includes: Central Government;State Government;Local Government;Nonfinancial Public Corporation;
Valuation of public debt: Current market value
Primary domestic currency: Nigerian naira
Data last updated: 03/20177,223.5094,962.2266,921.5198,479.07610,354.01312,988.29115,851.45218,953.852
NigeriaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: Historical data series, annual budget and MTEF at the Federal Government level, and additional data from the authorities
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash. Fiscal data are based on execution data received from the authorities.
General government includes: Central Government;State Government;Local Government;Nonfinancial Public Corporation;
Valuation of public debt: Current market value
Primary domestic currency: Nigerian naira
Data last updated: 03/201710,580.1739,508.82513,085.67414,573.18917,087.66920,713.20424,665.24229,157.593
NorwayGeneral government revenueNational currencyBillionsSource: National Statistical Office and Ministry of Finance
Latest actual data: 2015
Fiscal assumptions: Fiscal projections are based on the authorities’ 2015 revised budget and 2016 budget proposal submitted to the parliament. Structural and cyclically adjusted balances are based on non oil balance.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2014
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Current market value
Primary domestic currency: Norwegian krone
Data last updated: 03/20171,673.4661,651.3891,736.9451,840.6531,946.2002,046.7882,142.1942,243.975
NorwayGeneral government total expenditureNational currencyBillionsSource: National Statistical Office and Ministry of Finance
Latest actual data: 2015
Fiscal assumptions: Fiscal projections are based on the authorities’ 2015 revised budget and 2016 budget proposal submitted to the parliament. Structural and cyclically adjusted balances are based on non oil balance.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2014
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Current market value
Primary domestic currency: Norwegian krone
Data last updated: 03/20171,495.5611,562.5191,618.7521,708.8441,808.0001,900.5381,989.4972,080.842
OmanGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Staff estimates
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Omani rial
Data last updated: 03/20179.5087.6579.26510.32410.95911.18411.37611.654
OmanGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Staff estimates
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Omani rial
Data last updated: 03/201713.56812.65012.00812.76413.09913.16013.37313.685
PakistanGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015/16. Central government and general government net lending/borrowing exclude payments for electricity arrears and commodity operations in the fiscal years 2009/10, 2010/11, and 2011/12.
Notes: Government gross debt and net debt figures include IMF obligations.
Start/end months of reporting year: July/June
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;
Valuation of public debt: Nominal value
Primary domestic currency: Pakistan rupee
Data last updated: 04/20173,984.0154,512.3764,966.1815,746.5816,367.4457,096.5917,918.5878,825.429
PakistanGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015/16. Central government and general government net lending/borrowing exclude payments for electricity arrears and commodity operations in the fiscal years 2009/10, 2010/11, and 2011/12.
Notes: Government gross debt and net debt figures include IMF obligations.
Start/end months of reporting year: July/June
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;
Valuation of public debt: Nominal value
Primary domestic currency: Pakistan rupee
Data last updated: 04/20175,425.8275,796.2656,370.4077,125.5957,960.1298,867.1949,898.53011,032.208
PalauGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2014/15
Fiscal assumptions: Fiscal projections assume that current expenditure growth is contained and revenue growth is supported by the introduction of a value added tax since FY2015/16.
Start/end months of reporting year: October/September
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Other
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: U.S. dollar
Data last updated: 03/20170.1170.1180.1340.1400.1460.1520.1560.161
PalauGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2014/15
Fiscal assumptions: Fiscal projections assume that current expenditure growth is contained and revenue growth is supported by the introduction of a value added tax since FY2015/16.
Start/end months of reporting year: October/September
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Other
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: U.S. dollar
Data last updated: 03/20170.1020.1240.1360.1350.1330.1390.1430.147
PanamaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015. 2012. The NFPS excludes the Panama Canal Authority and three other public enterprises.
Notes: Net lending/borrowing includes ACP and Social Security contributions and differs from the official NFPS balance.
Fiscal assumptions: Budget
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;Social Security Funds;Nonfinancial Public Corporation;
Valuation of public debt: Nominal value
Primary domestic currency: U.S. dollar
Data last updated: 03/201710.65511.31812.65413.58814.81216.06117.39818.748
PanamaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015. 2012. The NFPS excludes the Panama Canal Authority and three other public enterprises.
Notes: Net lending/borrowing includes ACP and Social Security contributions and differs from the official NFPS balance.
Fiscal assumptions: Budget
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;Social Security Funds;Nonfinancial Public Corporation;
Valuation of public debt: Nominal value
Primary domestic currency: U.S. dollar
Data last updated: 03/201711.87412.54413.64114.42215.61416.88018.20419.504
Papua New GuineaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2013
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: Papua New Guinea kina
Data last updated: 03/201710.77610.76411.44912.55913.78115.18816.79418.310
Papua New GuineaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2013
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: Papua New Guinea kina
Data last updated: 03/201713.78913.50413.35014.39115.40616.51717.61319.204
ParaguayGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: General Government accounts on a cash basis
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;Social Security Funds;Monetary Public Corporations, incl. central bank;Nonfinancial Public Corporation;
Valuation of public debt: Face value
Primary domestic currency: Paraguayan guaraní
Data last updated: 03/201734,117.15036,200.09239,861.82742,498.46345,454.98449,095.41453,101.43957,382.784
ParaguayGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: General Government accounts on a cash basis
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;Social Security Funds;Monetary Public Corporations, incl. central bank;Nonfinancial Public Corporation;
Valuation of public debt: Face value
Primary domestic currency: Paraguayan guaraní
Data last updated: 03/201736,023.91437,793.73541,909.30044,554.42047,701.73851,619.39255,758.84160,024.626
PeruGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: Peruvian nuevo sol
Data last updated: 03/2017122.859122.961135.772144.682152.795163.245174.175184.770
PeruGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: Peruvian nuevo sol
Data last updated: 03/2017136.328138.366152.297160.707167.846175.781183.434193.689
PhilippinesGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury. Department of Finance
Latest actual data: 2016. 2014 data accommodates actual figures for national government revenue and expenditure, but reflects projections for local governments and social security institutions.
Fiscal assumptions: Fiscal projections assume that the authorities’ fiscal deficit target will be achieved in 2016 and beyond. Revenue projections reflect the IMF staff’s macroeconomic assumptions and incorporate anticipated improvements in tax administration. Expenditure pr
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash. Classification of revenues and expenses is based on GFSM 2001, but the accounting method is on a cash basis.
General government includes: Central Government;Local Government;Social Security Funds;. Local governments comprise provinces, cities, and municipalities.
Valuation of public debt: Nominal value
Primary domestic currency: Philippine peso
Data last updated: 03/20172,581.4452,813.2163,147.9133,489.2293,852.9814,259.4244,700.0915,194.013
PhilippinesGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury. Department of Finance
Latest actual data: 2016. 2014 data accommodates actual figures for national government revenue and expenditure, but reflects projections for local governments and social security institutions.
Fiscal assumptions: Fiscal projections assume that the authorities’ fiscal deficit target will be achieved in 2016 and beyond. Revenue projections reflect the IMF staff’s macroeconomic assumptions and incorporate anticipated improvements in tax administration. Expenditure pr
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash. Classification of revenues and expenses is based on GFSM 2001, but the accounting method is on a cash basis.
General government includes: Central Government;Local Government;Social Security Funds;. Local governments comprise provinces, cities, and municipalities.
Valuation of public debt: Nominal value
Primary domestic currency: Philippine peso
Data last updated: 03/20172,499.5262,869.5293,313.4503,700.7384,124.5514,579.2465,074.2755,627.930
PolandGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury. Eurostat
Latest actual data: 2016
Fiscal assumptions: Data is on a ESA-95 2004 and prior. Data is on ESA-2010 beginning 2005 (accrual) basis. Projections are based on the 2017 budget. The projections also take into account the effects of the 2014 pension changes.
Start/end months of reporting year: January/December
GFS Manual used: European System of Accounts (ESA) 2010
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: Polish zloty
Data last updated: 04/2017700.326725.419775.351825.385866.580914.778962.3031,010.584
PolandGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury. Eurostat
Latest actual data: 2016
Fiscal assumptions: Data is on a ESA-95 2004 and prior. Data is on ESA-2010 beginning 2005 (accrual) basis. Projections are based on the 2017 budget. The projections also take into account the effects of the 2014 pension changes.
Start/end months of reporting year: January/December
GFS Manual used: European System of Accounts (ESA) 2010
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: Polish zloty
Data last updated: 04/2017746.302770.362831.705878.236922.333967.2961,015.7931,064.579
PortugalGeneral government revenueNational currencyBillionsSource: National Statistics Office
Latest actual data: 2015
Fiscal assumptions: The estimate for 2016 reflects the cash outturn and Jan-Sep execution data on a national accounts basis; the projections for 2017 are based on the authorities’ approved budget, adjusted to reflect the IMF staff’s macroeconomic forecast. Projections therea
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;Other;
Valuation of public debt: Nominal value. Net debt is net of government deposits
Primary domestic currency: Euro
Data last updated: 03/201779.00480.44683.58884.96586.76088.65290.73692.866
PortugalGeneral government total expenditureNational currencyBillionsSource: National Statistics Office
Latest actual data: 2015
Fiscal assumptions: The estimate for 2016 reflects the cash outturn and Jan-Sep execution data on a national accounts basis; the projections for 2017 are based on the authorities’ approved budget, adjusted to reflect the IMF staff’s macroeconomic forecast. Projections therea
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;Other;
Valuation of public debt: Nominal value. Net debt is net of government deposits
Primary domestic currency: Euro
Data last updated: 03/201786.82584.70687.20889.19491.15793.41095.88198.549
Puerto RicoGeneral government revenueNational currencyBillionsSource: Government Development Bank of Puerto Rico; and Fiscal and Economic Growth Plan
Latest actual data: 2014/15
Fiscal assumptions: Fiscal projections are based on Puerto Rico Fiscal and Economic Growth Plan (FEGP) that was prepared in 2015 pursuant to Governor Padilla’s executive order, with subsequent further updates on debt data in 2016. In line with assumptions of this plan, IMF p
Start/end months of reporting year: July/June
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual. IMF calculations are based on an accrual basis, whereas authorities' calculations are based on a cash basis.
General government includes: General government is defined as all general governmental entities, excluding Puerto Rico Electric Power Authority (PREPA) and Puerto Rico Aqueducts and Sewers Authority (PRASA). General government entities include the General Fund, Puerto Rico Infrastruc
Valuation of public debt: Current market value. Data for public debt have been provided by the authorities. The definition of government for public debt data excludes PREPA and PRASA and includes all other entities of general government in fiscal accounts.
Primary domestic currency: U.S. dollar20.05219.96421.16320.80219.23518.48417.82617.312
Puerto RicoGeneral government total expenditureNational currencyBillionsSource: Government Development Bank of Puerto Rico; and Fiscal and Economic Growth Plan
Latest actual data: 2014/15
Fiscal assumptions: Fiscal projections are based on Puerto Rico Fiscal and Economic Growth Plan (FEGP) that was prepared in 2015 pursuant to Governor Padilla’s executive order, with subsequent further updates on debt data in 2016. In line with assumptions of this plan, IMF p
Start/end months of reporting year: July/June
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual. IMF calculations are based on an accrual basis, whereas authorities' calculations are based on a cash basis.
General government includes: General government is defined as all general governmental entities, excluding Puerto Rico Electric Power Authority (PREPA) and Puerto Rico Aqueducts and Sewers Authority (PRASA). General government entities include the General Fund, Puerto Rico Infrastruc
Valuation of public debt: Current market value. Data for public debt have been provided by the authorities. The definition of government for public debt data excludes PREPA and PRASA and includes all other entities of general government in fiscal accounts.
Primary domestic currency: U.S. dollar22.07022.39222.73122.88521.58620.04318.29916.161
QatarGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Other;. As a first step towards a more comprehensive coverage of fiscal data, staff estimated SWF return and added it to government’s revenues (and therefore to the balance). This adjustment was done at the level of general government, in order to avoid changes t
Valuation of public debt: Nominal value
Primary domestic currency: Qatari riyal
Data last updated: 02/2017282.453172.890184.030205.121215.023217.823221.776226.384
QatarGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Other;. As a first step towards a more comprehensive coverage of fiscal data, staff estimated SWF return and added it to government’s revenues (and therefore to the balance). This adjustment was done at the level of general government, in order to avoid changes t
Valuation of public debt: Nominal value
Primary domestic currency: Qatari riyal
Data last updated: 02/2017248.820196.079203.936209.593210.721213.758216.996209.815
RomaniaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: The fiscal projections for 2016 reflect legislated changes up to the end of 2015. Those for 2017 and beyond assume that the government target deficit is achieved by adjusting capital spending.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. Fiscal sector records on a majority-accrual basis, except with respect to WEO indicators, which are recorded on a GFS-01 cash basis.
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;Other;. Also includes Road Company and Health and Employment Funds.
Valuation of public debt: Face value
Primary domestic currency: Romanian leu
Data last updated: 03/2017233.554220.783234.160253.012269.852287.221307.052326.788
RomaniaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: The fiscal projections for 2016 reflect legislated changes up to the end of 2015. Those for 2017 and beyond assume that the government target deficit is achieved by adjusting capital spending.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. Fiscal sector records on a majority-accrual basis, except with respect to WEO indicators, which are recorded on a GFS-01 cash basis.
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;Other;. Also includes Road Company and Health and Employment Funds.
Valuation of public debt: Face value
Primary domestic currency: Romanian leu
Data last updated: 03/2017243.916239.082264.124286.973304.870321.148339.335358.555
RussiaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Projections for 2016-2019 are staff estimates, based on the authorities' budget. Projections for 2020-2022 are based on a proposed oil-price rule assumed to be introduced in 2017, with adjustments by IMF staff
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash is reported on a high frequency basis, accrual is reported on an annual basis with a significant lag.
General government includes: Central Government;State Government;Social Security Funds;
Valuation of public debt: Current market value
Primary domestic currency: Russian ruble
Data last updated: 03/201726,494.08927,746.71629,071.56230,319.97232,619.11934,638.01236,824.77539,075.374
RussiaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Projections for 2016-2019 are staff estimates, based on the authorities' budget. Projections for 2020-2022 are based on a proposed oil-price rule assumed to be introduced in 2017, with adjustments by IMF staff
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash is reported on a high frequency basis, accrual is reported on an annual basis with a significant lag.
General government includes: Central Government;State Government;Social Security Funds;
Valuation of public debt: Current market value
Primary domestic currency: Russian ruble
Data last updated: 03/201729,307.78130,888.76331,450.20732,177.04333,114.53834,629.32336,343.55938,380.868
RwandaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Expenditures are recorded on accrual basis, while reveunes are recoreded on cash basis.
General government includes: Central Government;Local Government;
Valuation of public debt: Nominal value
Primary domestic currency: Rwanda franc
Data last updated: 03/20171,470.5271,563.4611,636.5381,858.7062,143.8662,395.4852,696.8753,039.397
RwandaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Expenditures are recorded on accrual basis, while reveunes are recoreded on cash basis.
General government includes: Central Government;Local Government;
Valuation of public debt: Nominal value
Primary domestic currency: Rwanda franc
Data last updated: 03/20171,635.3921,719.6971,849.8722,023.1172,259.6172,496.4962,767.1183,119.621
SamoaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015/16. Fiscal year used
Start/end months of reporting year: July/June
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government
Primary domestic currency: Samoa tala
Data last updated: 03/20170.6830.6870.7200.7870.7390.7720.8080.846
SamoaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015/16. Fiscal year used
Start/end months of reporting year: July/June
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government
Primary domestic currency: Samoa tala
Data last updated: 03/20170.7590.6950.7600.8240.7810.8190.8610.905
San MarinoGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Share of GDP, share of consumption, elasticity with respect to GDP, elasticity with respect to consumption
Start/end months of reporting year: January/December
GFS Manual used: The authorities have provided data for the central government, state-owned enterprises, and social security fund for 2004–13, as well as the budget for 2013–15. However, some of the data have not been compiled in accordance with IMF standards
Basis of recording: Other
General government includes: Central Government;
Valuation of public debt: Current market value
Primary domestic currency: Euro
Data last updated: 03/20170.2940.3180.3080.3150.3180.3260.3340.340
San MarinoGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Share of GDP, share of consumption, elasticity with respect to GDP, elasticity with respect to consumption
Start/end months of reporting year: January/December
GFS Manual used: The authorities have provided data for the central government, state-owned enterprises, and social security fund for 2004–13, as well as the budget for 2013–15. However, some of the data have not been compiled in accordance with IMF standards
Basis of recording: Other
General government includes: Central Government;
Valuation of public debt: Current market value
Primary domestic currency: Euro
Data last updated: 03/20170.2970.3270.3230.3260.3200.3290.3370.346
São Tomé and PríncipeGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury. Fuel tax revenue from Customs Department
Latest actual data: 2016
Notes: There is no public domestic debt
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: São Tomé and Príncipe dobra
Data last updated: 03/20171,965.4692,176.8972,603.7412,786.3552,957.3333,264.5263,423.4813,617.064
São Tomé and PríncipeGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury. Fuel tax revenue from Customs Department
Latest actual data: 2016
Notes: There is no public domestic debt
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: São Tomé and Príncipe dobra
Data last updated: 03/20172,405.0192,397.2763,045.0023,191.8213,370.4753,247.7913,420.9563,458.909
Saudi ArabiaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: IMF staff projections of oil revenues are based on WEO baseline oil prices. On the expenditure side, starting 2017 following recent reforms, the wage bill estimates do not include anymore the 13th-month pay that used to be awarded every three years in acc
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;. The country team submits Central Government data, not General Government.
Valuation of public debt: Nominal value
Primary domestic currency: Saudi Arabian riyal
Data last updated: 03/2017612.339528.000690.668820.583908.7351,037.8421,072.8841,103.526
Saudi ArabiaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: IMF staff projections of oil revenues are based on WEO baseline oil prices. On the expenditure side, starting 2017 following recent reforms, the wage bill estimates do not include anymore the 13th-month pay that used to be awarded every three years in acc
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;. The country team submits Central Government data, not General Government.
Valuation of public debt: Nominal value
Primary domestic currency: Saudi Arabian riyal
Data last updated: 03/2017999.005933.402951.858998.0831,040.3401,077.9721,113.9361,137.989
SenegalGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Based on program targets for first 1-2 years, thereafter on DSA considerations. Fiscal accounts are shown in accordance with the 2001 GFS methodology.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: CFA franc
Data last updated: 03/20172,026.4402,334.6502,383.7572,567.6152,783.2733,018.6863,310.3123,421.675
SenegalGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Based on program targets for first 1-2 years, thereafter on DSA considerations. Fiscal accounts are shown in accordance with the 2001 GFS methodology.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: CFA franc
Data last updated: 03/20172,413.4102,703.8702,736.9182,881.3513,125.6393,391.2273,715.5163,912.120
SerbiaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986. Combination of GFSM1986 and GFSM2001
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;Social Security Funds;Other;. The general government includes the central and local governments as well as social security funds, pension fund, the employment fund, health fund, and the road company
Valuation of public debt: Nominal value
Primary domestic currency: Serbian dinar
Data last updated: 03/20171,631.7021,779.1941,807.4961,907.0002,016.1092,142.2912,281.9282,436.974
SerbiaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986. Combination of GFSM1986 and GFSM2001
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;Social Security Funds;Other;. The general government includes the central and local governments as well as social security funds, pension fund, the employment fund, health fund, and the road company
Valuation of public debt: Nominal value
Primary domestic currency: Serbian dinar
Data last updated: 03/20171,777.5291,832.9231,865.2241,959.5612,063.2532,192.1502,333.4442,492.254
SeychellesGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Staff projections
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986. Change in presentation to reflect 2011 Budget classification and transition to GFS2001. Data prior to 2007 may not add up due to breaks in the GFS1986/2001 coverage.
Basis of recording: Cash
General government includes: Central Government;Social Security Funds;. Change in coverage of general government as of 2011 Budget and incorporation of budget dependent entities
Valuation of public debt: Nominal value. Book value
Primary domestic currency: Seychelles rupee
Data last updated: 03/20176.2767.2948.1968.4868.9159.3529.99710.642
SeychellesGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Staff projections
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986. Change in presentation to reflect 2011 Budget classification and transition to GFS2001. Data prior to 2007 may not add up due to breaks in the GFS1986/2001 coverage.
Basis of recording: Cash
General government includes: Central Government;Social Security Funds;. Change in coverage of general government as of 2011 Budget and incorporation of budget dependent entities
Valuation of public debt: Nominal value. Book value
Primary domestic currency: Seychelles rupee
Data last updated: 03/20175.9347.2957.8768.1288.6988.9319.4289.982
Sierra LeoneGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Sierra Leonean leone
Data last updated: 02/20173,494.7123,563.7684,815.0745,898.3547,062.1788,311.1059,677.20511,011.934
Sierra LeoneGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Sierra Leonean leone
Data last updated: 02/20174,476.3464,834.6286,454.5747,721.7739,144.3949,744.21611,456.34112,753.851
SingaporeGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015/16
Fiscal assumptions: For fiscal year 2016/17 and 2017/18, projections are based on budget numbers. For the remainder of the projection period, the IMF staff assumes unchanged policies.
Start/end months of reporting year: April/March
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash. Authorities use cash accounting.
General government includes: Central Government;. There is no local government in Singapore and thus the general government only includes central government
Valuation of public debt: Nominal value
Primary domestic currency: Singapore dollar
Data last updated: 03/201789.78591.39188.56893.36797.781102.652107.815113.232
SingaporeGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015/16
Fiscal assumptions: For fiscal year 2016/17 and 2017/18, projections are based on budget numbers. For the remainder of the projection period, the IMF staff assumes unchanged policies.
Start/end months of reporting year: April/March
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash. Authorities use cash accounting.
General government includes: Central Government;. There is no local government in Singapore and thus the general government only includes central government
Valuation of public debt: Nominal value
Primary domestic currency: Singapore dollar
Data last updated: 03/201774.74677.79481.37086.59189.64995.68298.913103.789
Slovak RepublicGeneral government revenueNational currencyBillionsSource: Eurostat
Latest actual data: 2015
Notes: fiscal data comply with ESA2010
Fiscal assumptions: Projections for 2015 are based on the authorities’ 2015 budget as approved by parliament and subsequent changes. Projections for 2016 take into account draft budget presented by the authorities. Projections for 2017 and beyond reflect no policy change sce
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: Euro
Data last updated: 03/201733.49132.10933.35135.26536.46838.47540.43242.576
Slovak RepublicGeneral government total expenditureNational currencyBillionsSource: Eurostat
Latest actual data: 2015
Notes: fiscal data comply with ESA2010
Fiscal assumptions: Projections for 2015 are based on the authorities’ 2015 budget as approved by parliament and subsequent changes. Projections for 2016 take into account draft budget presented by the authorities. Projections for 2017 and beyond reflect no policy change sce
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: Euro
Data last updated: 03/201735.62233.70934.82136.26837.10339.04941.01843.091
SloveniaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: Euro
Data last updated: 03/201715.71415.83116.41617.03017.75818.43519.23819.980
SloveniaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: Euro
Data last updated: 03/201717.00316.53817.03917.72418.57719.35020.22821.051
Solomon IslandsGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2014
Fiscal assumptions: Fiscal projections are based on program supported by the SCF arrangement with the Fund.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Solomon Islands dollar
Data last updated: 03/20174.1284.1944.3694.5324.7034.9055.0515.342
Solomon IslandsGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2014
Fiscal assumptions: Fiscal projections are based on program supported by the SCF arrangement with the Fund.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Solomon Islands dollar
Data last updated: 03/20174.1504.3244.6144.7444.9325.1485.3795.682
South AfricaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: Fiscal projections are based on the authorities’ 2017 Budget Review.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;State Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: South African rand
Data last updated: 03/20171,188.4861,273.6711,374.5131,484.9401,606.6941,738.9691,882.9742,039.449
South AfricaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: Fiscal projections are based on the authorities’ 2017 Budget Review.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;State Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: South African rand
Data last updated: 03/20171,331.5051,426.4511,537.1471,652.5991,786.4171,921.8352,062.2642,211.816
South SudanGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury. Ministry of Finance, Commerce, Investment and Economic Planning
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Other
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: South Sudanese pound
Data last updated: 03/20179.36244.793101.934115.301154.345180.321207.551216.298
South SudanGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury. Ministry of Finance, Commerce, Investment and Economic Planning
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Other
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: South Sudanese pound
Data last updated: 03/201717.56273.855105.161159.918176.167190.888232.598234.722
SpainGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury. Eurostat
Latest actual data: 2015
Fiscal assumptions: For 2016, fiscal data are staff projections, reflecting the cash outturn through November. For 2017 and beyond, fiscal projections are based on the measures specified in the Updated Draft Budgetary Plan from December 2016 and in the Stability Programme Up
Start/end months of reporting year: January/December
GFS Manual used: European System of Accounts (ESA) 2010
Basis of recording: Accrual
General government includes: Central Government;State Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Euro
Data last updated: 03/2017415.539424.229444.259459.291474.677492.324508.807525.468
SpainGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury. Eurostat
Latest actual data: 2015
Fiscal assumptions: For 2016, fiscal data are staff projections, reflecting the cash outturn through November. For 2017 and beyond, fiscal projections are based on the measures specified in the Updated Draft Budgetary Plan from December 2016 and in the Stability Programme Up
Start/end months of reporting year: January/December
GFS Manual used: European System of Accounts (ESA) 2010
Basis of recording: Accrual
General government includes: Central Government;State Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Euro
Data last updated: 03/2017470.702475.946482.040491.885504.844521.548538.777556.845
Sri LankaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: It is based on the authoritie's medium term fiscal framework and the revenue measures proposed.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Sri Lanka rupee
Data last updated: 03/20171,460.8921,598.6661,860.5102,242.1052,564.6332,928.1313,186.4033,473.658
Sri LankaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: It is based on the authoritie's medium term fiscal framework and the revenue measures proposed.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Sri Lanka rupee
Data last updated: 03/20172,241.9432,288.2482,559.7762,921.7473,226.9733,552.3943,870.2964,227.443
St. Kitts and NevisGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2014
Notes: Government expenses in social benefits is included in expenses not elsewhere classified.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;. Debt corresponds to nonfinancial public sector (central government and SOEs)
Valuation of public debt: Nominal value
Primary domestic currency: Eastern Caribbean dollar
Data last updated: 02/20170.9180.8280.7750.8130.7820.8130.8480.883
St. Kitts and NevisGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2014
Notes: Government expenses in social benefits is included in expenses not elsewhere classified.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;. Debt corresponds to nonfinancial public sector (central government and SOEs)
Valuation of public debt: Nominal value
Primary domestic currency: Eastern Caribbean dollar
Data last updated: 02/20170.7630.7850.7940.8200.8360.8630.8980.929
St. LuciaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015/16. Preliminary.
Start/end months of reporting year: April/March
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;. Debt corresponds to nonfinancial public sector (central government and SOEs)
Valuation of public debt: Nominal value
Primary domestic currency: Eastern Caribbean dollar
Data last updated: 03/20171.0361.0551.0551.0801.1141.1521.1861.222
St. LuciaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015/16. Preliminary.
Start/end months of reporting year: April/March
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;. Debt corresponds to nonfinancial public sector (central government and SOEs)
Valuation of public debt: Nominal value
Primary domestic currency: Eastern Caribbean dollar
Data last updated: 03/20171.1361.2021.2451.2751.2731.3161.3551.396
St. Vincent and the GrenadinesGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: Discussions with the authorities and projections for growth and inflation
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. The authorities are using the GFS 1986. But the data was transformed to GFS 2001 format for WEO purpose.
Basis of recording: Cash
General government includes: Central Government;. Debt corresponds to nonfinancial public sector (central government and SOEs)
Valuation of public debt: Nominal value
Primary domestic currency: Eastern Caribbean dollar
Data last updated: 01/20170.5430.6100.6230.6570.6920.7230.7560.788
St. Vincent and the GrenadinesGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: Discussions with the authorities and projections for growth and inflation
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. The authorities are using the GFS 1986. But the data was transformed to GFS 2001 format for WEO purpose.
Basis of recording: Cash
General government includes: Central Government;. Debt corresponds to nonfinancial public sector (central government and SOEs)
Valuation of public debt: Nominal value
Primary domestic currency: Eastern Caribbean dollar
Data last updated: 01/20170.5860.6020.6300.6560.7000.7290.7590.789
SudanGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015. Estimation (preliminary data)
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Mixed. Revenue - cash, Expenditure - adjusted cash (arrears of more than 90 days need to be recorded on accrual basis)
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Sudanese pound
Data last updated: 02/201754.16955.30773.16384.09794.546106.339116.706130.322
SudanGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015. Estimation (preliminary data)
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Mixed. Revenue - cash, Expenditure - adjusted cash (arrears of more than 90 days need to be recorded on accrual basis)
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Sudanese pound
Data last updated: 02/201763.35366.03891.609107.146123.640142.394163.087189.137
SurinameGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Notes: Total expenditures include statistical discrepancies classified under Purchase/Use of Goods and Services. Net lending is not included.
Fiscal assumptions: IMF staff projections
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Commitments Basis
General government includes: Central Government;
Valuation of public debt: Current market value
Primary domestic currency: Surinamese dollar
Data last updated: 03/20173.6883.3744.8507.3448.5039.1719.81910.538
SurinameGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Notes: Total expenditures include statistical discrepancies classified under Purchase/Use of Goods and Services. Net lending is not included.
Fiscal assumptions: IMF staff projections
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Commitments Basis
General government includes: Central Government;
Valuation of public debt: Current market value
Primary domestic currency: Surinamese dollar
Data last updated: 03/20175.2304.6456.2208.2469.37610.09910.76111.437
SwazilandGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015/16
Start/end months of reporting year: April/March
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Swaziland lilangeni
Data last updated: 02/201714.62113.81216.28216.48817.59618.66719.89521.206
SwazilandGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015/16
Start/end months of reporting year: April/March
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Swaziland lilangeni
Data last updated: 02/201716.99920.82821.09922.89224.94027.12929.41431.908
SwedenGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Fiscal projections take into account the authorities’ projections based on the 2016 Spring Budget. The impact of cyclical developments on the fiscal accounts is calculated using the 2005 Organization for Economic Cooperation's elasticity in order to take
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value. Nominal Value debt valuation is consistent with Eurostat's definition
Primary domestic currency: Swedish krona
Data last updated: 03/20172,053.1482,139.4192,237.9232,329.7612,420.5912,501.7422,597.6212,697.302
SwedenGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Fiscal projections take into account the authorities’ projections based on the 2016 Spring Budget. The impact of cyclical developments on the fiscal accounts is calculated using the 2005 Organization for Economic Cooperation's elasticity in order to take
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value. Nominal Value debt valuation is consistent with Eurostat's definition
Primary domestic currency: Swedish krona
Data last updated: 03/20172,045.3622,148.4392,249.4162,339.2762,419.4232,485.1522,580.4902,679.339
SwitzerlandGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2014
Fiscal assumptions: The projections assume that fiscal policy is adjusted as necessary to keep fiscal balances in line with the requirements of Switzerland’s fiscal rules.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;State Government;Local Government;Social Security Funds;Other;. Other refers to Cantons.
Valuation of public debt: Nominal value
Primary domestic currency: Swiss franc
Data last updated: 04/2017211.020212.551216.292221.117226.813233.002239.366245.863
SwitzerlandGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2014
Fiscal assumptions: The projections assume that fiscal policy is adjusted as necessary to keep fiscal balances in line with the requirements of Switzerland’s fiscal rules.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;State Government;Local Government;Social Security Funds;Other;. Other refers to Cantons.
Valuation of public debt: Nominal value
Primary domestic currency: Swiss franc
Data last updated: 04/2017210.734213.100216.789221.181226.545232.371237.985244.445
SyriaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2009
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: Syrian pound
Data last updated: 08/2015n/an/an/an/an/an/an/an/a
SyriaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2009
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: Syrian pound
Data last updated: 08/2015n/an/an/an/an/an/an/an/a
Taiwan Province of ChinaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury. Data retrieved from CEIC
Latest actual data: 2015
Notes: We do not have data on policy lending.
Fiscal assumptions: Projections for 2015-20 are based on the assumptions underlying the IMF staff's medium-term macroeconomic scenario.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986. Authorities do not publish in GFS Manual 2001. Data estimated by staff.
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value. General government gross debt includes non-self redeeming debt maturity >= 1 year.
Primary domestic currency: New Taiwan dollar
Data last updated: 03/20172,662.3272,722.7422,816.7202,929.9723,055.1293,215.5053,398.0273,592.245
Taiwan Province of ChinaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury. Data retrieved from CEIC
Latest actual data: 2015
Notes: We do not have data on policy lending.
Fiscal assumptions: Projections for 2015-20 are based on the assumptions underlying the IMF staff's medium-term macroeconomic scenario.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986. Authorities do not publish in GFS Manual 2001. Data estimated by staff.
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value. General government gross debt includes non-self redeeming debt maturity >= 1 year.
Primary domestic currency: New Taiwan dollar
Data last updated: 03/20172,960.5023,003.9983,048.6293,133.9113,237.6793,376.1553,534.7313,702.024
TajikistanGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Tajik somoni
Data last updated: 03/201714.49415.21616.35117.95420.02422.49725.28728.551
TajikistanGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Tajik somoni
Data last updated: 03/201715.40117.62617.78519.15221.05323.67026.64529.904
TanzaniaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Local Government
Primary domestic currency: Tanzania shilling
Data last updated: 03/201713,192.12416,316.21119,210.32921,549.94124,490.31827,685.99431,326.31235,652.000
TanzaniaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Local Government
Primary domestic currency: Tanzania shilling
Data last updated: 03/201716,181.65620,173.11424,209.44927,477.50631,074.78034,377.82337,354.33640,940.305
ThailandGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury. Downloaded from MoF website
Latest actual data: 2014/15
Fiscal assumptions: For the projection period, the IMF staff assumes that planned infrastructure investment programs will not be implemented.
Start/end months of reporting year: October/September
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;. Thailand does not have State Government system. Its central government consists of budgetary central government, extra budgetary funds, and institutions and social security funds. Public debt data includes debt of the central government and non-monetary p
Valuation of public debt: Nominal value. Book value.
Primary domestic currency: Thai baht
Data last updated: 04/20173,032.0003,112.0003,244.9013,422.1263,628.8593,828.2424,042.0914,268.843
ThailandGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury. Downloaded from MoF website
Latest actual data: 2014/15
Fiscal assumptions: For the projection period, the IMF staff assumes that planned infrastructure investment programs will not be implemented.
Start/end months of reporting year: October/September
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;. Thailand does not have State Government system. Its central government consists of budgetary central government, extra budgetary funds, and institutions and social security funds. Public debt data includes debt of the central government and non-monetary p
Valuation of public debt: Nominal value. Book value.
Primary domestic currency: Thai baht
Data last updated: 04/20173,014.0003,046.0003,482.1793,708.2243,937.2144,152.9564,380.8004,624.278
Timor-LesteGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: U.S. dollar
Data last updated: 02/20171.4511.2591.3121.1261.1071.0691.0631.092
Timor-LesteGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: U.S. dollar
Data last updated: 02/20171.3401.6171.2571.6051.6401.6321.5951.529
TogoGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2014
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government
Primary domestic currency: CFA franc
Data last updated: 03/2017539.499571.266696.248761.868841.115919.474979.0451,054.548
TogoGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2014
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government
Primary domestic currency: CFA franc
Data last updated: 03/2017757.716824.005838.537839.643831.962915.407969.5551,022.885
TongaGeneral government revenueNational currencyBillionsSource: Central Bank. Plus  ministry of finance
Latest actual data: 2014
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash. The GFSM2001 data we submit is a mapping exercise from GFS1986, so the basis of recording is still cash-based.
General government includes: Central Government;. The GFSM2001 data we submit is a mapping exercise from GFS1986, but consolidated financial statistics for the broader public sector and general government are not published yet by the authority due to lack of capacity
Valuation of public debt: Face value
Primary domestic currency: Tongan pa’anga
Data last updated: 03/20170.2820.2960.3270.3440.3670.3860.4030.419
TongaGeneral government total expenditureNational currencyBillionsSource: Central Bank. Plus  ministry of finance
Latest actual data: 2014
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash. The GFSM2001 data we submit is a mapping exercise from GFS1986, so the basis of recording is still cash-based.
General government includes: Central Government;. The GFSM2001 data we submit is a mapping exercise from GFS1986, but consolidated financial statistics for the broader public sector and general government are not published yet by the authority due to lack of capacity
Valuation of public debt: Face value
Primary domestic currency: Tongan pa’anga
Data last updated: 03/20170.2810.2920.3400.3560.3630.3750.3890.402
Trinidad and TobagoGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2014/15
Notes: Debt includes central government and nonfinancial state entities and corporations, but excludes debt for open-market operations.
Fiscal assumptions: Fiscal projections are predicated on the latest fiscal data available, as well as the current budget and subsequent official measures and supplementary budgets. However, it is modified by, among other influences, the Fund staff’s macroeconomic projections
Start/end months of reporting year: October/September
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Nonfinancial Public Corporation
Primary domestic currency: Trinidad and Tobago dollar
Data last updated: 03/201752.90833.44138.91041.35543.70946.11748.30050.528
Trinidad and TobagoGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2014/15
Notes: Debt includes central government and nonfinancial state entities and corporations, but excludes debt for open-market operations.
Fiscal assumptions: Fiscal projections are predicated on the latest fiscal data available, as well as the current budget and subsequent official measures and supplementary budgets. However, it is modified by, among other influences, the Fund staff’s macroeconomic projections
Start/end months of reporting year: October/September
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Nonfinancial Public Corporation
Primary domestic currency: Trinidad and Tobago dollar
Data last updated: 03/201763.02053.45057.75658.03362.02866.31970.63174.476
TunisiaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Tunisian dinar
Data last updated: 03/201719.94520.56823.88126.17828.42630.50232.74235.246
TunisiaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Tunisian dinar
Data last updated: 03/201723.67225.70829.02329.71430.55732.05733.88036.484
TurkeyGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Fiscal projections assume that both current and capital spending will be in line with the authorities’ 2017–2019  Medium-Term Program based on current trends and policies.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Turkish lira
Data last updated: 03/2017722.892808.819891.6871,034.4761,180.3451,318.0181,475.9791,636.436
TurkeyGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Fiscal projections assume that both current and capital spending will be in line with the authorities’ 2017–2019  Medium-Term Program based on current trends and policies.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Turkish lira
Data last updated: 03/2017751.145867.358978.6971,101.3921,232.7011,384.5371,561.0271,738.424
TurkmenistanGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986. The central budget data are not reported according to GFSM 2001 by the authorities.
Basis of recording: Cash
General government includes: Central Government;Local Government;
Valuation of public debt: Nominal value
Primary domestic currency: New Turkmen manat
Data last updated: 03/201720.81916.16218.31321.70023.57125.51727.86330.508
TurkmenistanGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986. The central budget data are not reported according to GFSM 2001 by the authorities.
Basis of recording: Cash
General government includes: Central Government;Local Government;
Valuation of public debt: Nominal value
Primary domestic currency: New Turkmen manat
Data last updated: 03/201721.69317.83119.42521.37223.40325.64428.12030.858
TuvaluGeneral government revenueNational currencyBillionsSource: IMF Staff Estimates
Latest actual data: 2013
Start/end months of reporting year: January/December
GFS Manual used: Currently not compiling on GFS manual basis
Basis of recording: Tax and grant revenue in cash, others in accrual basis
General government includes: Central Government;
Valuation of public debt: Current market value
Primary domestic currency: Australian dollar
Data last updated: 01/20170.0540.0570.0550.0560.0580.0590.0610.063
TuvaluGeneral government total expenditureNational currencyBillionsSource: IMF Staff Estimates
Latest actual data: 2013
Start/end months of reporting year: January/December
GFS Manual used: Currently not compiling on GFS manual basis
Basis of recording: Tax and grant revenue in cash, others in accrual basis
General government includes: Central Government;
Valuation of public debt: Current market value
Primary domestic currency: Australian dollar
Data last updated: 01/20170.0510.0590.0570.0590.0610.0620.0640.065
UgandaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015. Fiscal sector projections and historical data are both in calendar year.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Uganda shilling
Data last updated: 03/201712,113.51312,921.54216,338.71618,038.43820,723.82923,058.35827,897.99432,923.596
UgandaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015. Fiscal sector projections and historical data are both in calendar year.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Uganda shilling
Data last updated: 03/201714,335.08416,148.82720,681.30123,031.17826,431.81230,850.47232,413.52737,631.050
UkraineGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015. Starting in 2014, data excludes Crimea and Sevastopol.
Fiscal assumptions: Projections based on IMF staff estimates.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. GFSM 1986 manual is used, certain expdenditure data is already in line with the GFSM2001 on cash basis.
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Ukrainian hryvnia
Data last updated: 03/2017832.875914.1061,065.5271,194.4541,325.8311,458.8441,595.1161,738.469
UkraineGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015. Starting in 2014, data excludes Crimea and Sevastopol.
Fiscal assumptions: Projections based on IMF staff estimates.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. GFSM 1986 manual is used, certain expdenditure data is already in line with the GFSM2001 on cash basis.
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Ukrainian hryvnia
Data last updated: 03/2017855.939967.1301,147.3541,271.3161,404.5211,538.0771,678.3651,830.244
United Arab EmiratesGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2014
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. Accrual accounting
Basis of recording: Cash
General government includes: Central Government;State Government;Social Security Funds;Other;. Other refers to Budgetary Central Government
Valuation of public debt: Nominal value
Primary domestic currency: U.A.E. dirham
Data last updated: 03/2017391.542358.419388.863430.267450.407465.093481.181498.606
United Arab EmiratesGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2014
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. Accrual accounting
Basis of recording: Cash
General government includes: Central Government;State Government;Social Security Funds;Other;. Other refers to Budgetary Central Government
Valuation of public debt: Nominal value
Primary domestic currency: U.A.E. dirham
Data last updated: 03/2017420.203412.176427.305440.386451.433463.778478.754494.108
United KingdomGeneral government revenueNational currencyBillionsSource: National Statistics Office
Latest actual data: 2016
Fiscal assumptions: Fiscal projections are based on the U.K.’s 2017 Budget, published in March 2017, with expenditure projections based on the budgeted nominal values and with revenue projections adjusted for differences between IMF staff forecasts of macroeconomic variables
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;. The concept of  state government  and  social security funds  is not applicable to the UK.
Valuation of public debt: Nominal value
Primary domestic currency: Pound sterling
Data last updated: 04/2017669.907703.888733.322764.614793.957821.755849.439881.622
United KingdomGeneral government total expenditureNational currencyBillionsSource: National Statistics Office
Latest actual data: 2016
Fiscal assumptions: Fiscal projections are based on the U.K.’s 2017 Budget, published in March 2017, with expenditure projections based on the budgeted nominal values and with revenue projections adjusted for differences between IMF staff forecasts of macroeconomic variables
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;. The concept of  state government  and  social security funds  is not applicable to the UK.
Valuation of public debt: Nominal value
Primary domestic currency: Pound sterling
Data last updated: 04/2017751.507764.289790.378807.993819.043840.786868.236901.235
United StatesGeneral government revenueNational currencyBillionsSource: BEA and IMF's Government Finance Statistics Yearbook (revenue, expenditure, and net lending); Flow of Funds (debt)
Latest actual data: 2015
Notes: Revenue, expenditure, and net lending data are compiled according to the GFSM2001 methodology. Due to data limitations, most series begin 2001.
Fiscal assumptions: Fiscal projections are based on the January 2017 Congressional Budget Office baseline adjusted for the IMF staff’s policy and macroeconomic assumptions. The baseline incorporates the key provisions of the Bipartisan Budget Act of 2015, including a partial
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;State Government;Local Government;
Valuation of public debt: Nominal value
Primary domestic currency: U.S. dollar
Data last updated: 03/20175,732.9615,731.6276,021.7186,191.4546,355.5956,653.0656,933.9297,251.845
United StatesGeneral government total expenditureNational currencyBillionsSource: BEA and IMF's Government Finance Statistics Yearbook (revenue, expenditure, and net lending); Flow of Funds (debt)
Latest actual data: 2015
Notes: Revenue, expenditure, and net lending data are compiled according to the GFSM2001 methodology. Due to data limitations, most series begin 2001.
Fiscal assumptions: Fiscal projections are based on the January 2017 Congressional Budget Office baseline adjusted for the IMF staff’s policy and macroeconomic assumptions. The baseline incorporates the key provisions of the Bipartisan Budget Act of 2015, including a partial
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;State Government;Local Government;
Valuation of public debt: Nominal value
Primary domestic currency: U.S. dollar
Data last updated: 03/20176,363.9736,541.4656,807.1617,101.6067,481.3127,853.0168,241.0568,629.371
UruguayGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Notes: Consolidated public sector
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;Monetary Public Corporations, incl. central bank;Nonfinancial Public Corporation;
Valuation of public debt: Face value
Primary domestic currency: Uruguayan peso
Data last updated: 03/2017418.653463.130509.886565.570626.141689.160758.477833.093
UruguayGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2016
Notes: Consolidated public sector
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;Monetary Public Corporations, incl. central bank;Nonfinancial Public Corporation;
Valuation of public debt: Face value
Primary domestic currency: Uruguayan peso
Data last updated: 03/2017470.941526.915569.959620.345678.612748.887824.267904.874
UzbekistanGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2014
Fiscal assumptions: Next year projection is based on the authorities’ announced budget and medium-term projections are based on staff’s assessment
Start/end months of reporting year: January/December
GFS Manual used: Data not reported according to GFS methodology.
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;Social Security Funds;Other;
Valuation of public debt: Nominal value
Primary domestic currency: Uzbek sum
Data last updated: 03/201760,265.46865,263.17176,277.12488,306.172102,300.170118,772.414137,342.181158,569.721
UzbekistanGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2014
Fiscal assumptions: Next year projection is based on the authorities’ announced budget and medium-term projections are based on staff’s assessment
Start/end months of reporting year: January/December
GFS Manual used: Data not reported according to GFS methodology.
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;Social Security Funds;Other;
Valuation of public debt: Nominal value
Primary domestic currency: Uzbek sum
Data last updated: 03/201761,105.95865,833.83476,652.82988,441.411102,119.856118,307.710136,512.035153,243.285
VanuatuGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Current market value
Primary domestic currency: Vanuatu vatu
Data last updated: 01/201725.78620.66922.33623.01222.91424.12225.27626.786
VanuatuGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Current market value
Primary domestic currency: Vanuatu vatu
Data last updated: 01/201720.01727.89635.72835.23733.80433.85931.12731.329
VenezuelaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2010
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: 0. Fiscal accounts for 2010–22 correspond to the budgetary central government and Petroleos de Venezuela S.A. (PDVSA). Fiscal accounts before 2010 correspond to the budgetary central government, public enterprises (including PDVSA), Instituto Venezolano de l
Valuation of public debt: Nominal value
Primary domestic currency: Venezuelan bolívar fuerte
Data last updated: 03/20171,522.4774,154.21837,209.419656,295.78220,254,777.575777,917,696.93634,399,874,979.4601,624,236,169,647.99
VenezuelaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2010
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: 0. Fiscal accounts for 2010–22 correspond to the budgetary central government and Petroleos de Venezuela S.A. (PDVSA). Fiscal accounts before 2010 correspond to the budgetary central government, public enterprises (including PDVSA), Instituto Venezolano de l
Valuation of public debt: Nominal value
Primary domestic currency: Venezuelan bolívar fuerte
Data last updated: 03/20172,916.9328,264.06973,623.1691,463,319.41349,610,471.6121,971,907,152.64888,886,608,340.3254,196,318,364,148.13
VietnamGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2013
Fiscal assumptions: 2010 is based on authorities' budget (for expenditure); for projections on revenues and financing, staff use the information/measures in the approved budget but the team's macro-framework assumptions.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash. Accrual based reporting is not available.
General government includes: Central Government;State Government;Local Government;
Valuation of public debt: Nominal value
Primary domestic currency: Vietnamese dong
Data last updated: 03/2017995,671.0001,044,666.0001,157,181.0001,269,986.0451,401,347.5461,547,377.0681,706,288.0501,903,715.659
VietnamGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2013
Fiscal assumptions: 2010 is based on authorities' budget (for expenditure); for projections on revenues and financing, staff use the information/measures in the approved budget but the team's macro-framework assumptions.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash. Accrual based reporting is not available.
General government includes: Central Government;State Government;Local Government;
Valuation of public debt: Nominal value
Primary domestic currency: Vietnamese dong
Data last updated: 03/20171,256,176.0001,342,119.0001,440,073.0001,581,288.5801,723,453.4661,889,026.1152,076,492.8122,293,728.821
YemenGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2013
Fiscal assumptions: Hydrocarbon revenue projection are based at WEO assumptions for oil and gas prices (authorities use $55/brl) and authorities projections of production of oil and gas. Non-hydrocarbon revenues largely reflect authorities projection, as well as most of the
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;Local Government;
Valuation of public debt: Nominal value
Primary domestic currency: Yemeni rial
Data last updated: 03/20171,046.422827.4421,830.0423,372.7504,227.9934,935.4525,566.7296,274.510
YemenGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2013
Fiscal assumptions: Hydrocarbon revenue projection are based at WEO assumptions for oil and gas prices (authorities use $55/brl) and authorities projections of production of oil and gas. Non-hydrocarbon revenues largely reflect authorities projection, as well as most of the
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;Local Government;
Valuation of public debt: Nominal value
Primary domestic currency: Yemeni rial
Data last updated: 03/20171,903.6921,862.9942,420.6533,675.2284,473.7335,141.1285,833.2656,625.586
ZambiaGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Current market value
Primary domestic currency: Zambian kwacha
Data last updated: 02/201734.42139.37442.81049.57955.39961.78969.73978.872
ZambiaGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Current market value
Primary domestic currency: Zambian kwacha
Data last updated: 02/201751.89152.82561.79669.46871.54779.01983.45392.795
ZimbabweGeneral government revenueNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2014
Notes: Fiscal data prior to 2009 are not reliable.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Current market value. In U.S. dollars
Primary domestic currency: U.S. dollar
Data last updated: 03/20173.9003.5023.6393.5073.6823.8674.0473.867
ZimbabweGeneral government total expenditureNational currencyBillionsSource: Ministry of Finance or Treasury
Latest actual data: 2014
Notes: Fiscal data prior to 2009 are not reliable.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Current market value. In U.S. dollars
Primary domestic currency: U.S. dollar
Data last updated: 03/20174.0594.9554.6944.3754.5414.7014.9404.701
Notes
  Country/Series-specific Notes  
  Afghanistan: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2014. Latest actual data is for the fiscal year 2012
Notes: National accounts data is originally compiled on the basis of a solar year, which runs from March 21 to March 20. Data is converted to calendar years for the purpose of WEO publication.
Start/end months of reporting year: January/December. Until 2012 fiscal accounts have been compiled on the basis of a solar year, which runs from March 21 to March 20. From 2013 data is compiled on a new fiscal year basis that runs from December 21 to December 20. Pre-2013 data is converted to the new fiscal
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;. Data on general government not available.
Valuation of public debt: Nominal value. Debt figures incorporate committed but not yet delivered debt relief.
Primary domestic currency: Afghan Afghani
Data last updated: 03/2017


Afghanistan: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2014. Latest actual data is for the fiscal year 2012
Notes: National accounts data is originally compiled on the basis of a solar year, which runs from March 21 to March 20. Data is converted to calendar years for the purpose of WEO publication.
Start/end months of reporting year: January/December. Until 2012 fiscal accounts have been compiled on the basis of a solar year, which runs from March 21 to March 20. From 2013 data is compiled on a new fiscal year basis that runs from December 21 to December 20. Pre-2013 data is converted to the new fiscal
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;. Data on general government not available.
Valuation of public debt: Nominal value. Debt figures incorporate committed but not yet delivered debt relief.
Primary domestic currency: Afghan Afghani
Data last updated: 03/2017


Albania: General government revenue (National currency)
Source: IMF Staff Estimates
Latest actual data: 2015
Notes: Authorities are still following GFS 86
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Modified Cash Basis
General government includes: Central Government;Local Government;Social Security Funds;Monetary Public Corporations, incl. central bank;Nonfinancial Public Corporation;
Valuation of public debt: Nominal value
Primary domestic currency: Albanian lek
Data last updated: 03/2017


Albania: General government total expenditure (National currency)
Source: IMF Staff Estimates
Latest actual data: 2015
Notes: Authorities are still following GFS 86
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Modified Cash Basis
General government includes: Central Government;Local Government;Social Security Funds;Monetary Public Corporations, incl. central bank;Nonfinancial Public Corporation;
Valuation of public debt: Nominal value
Primary domestic currency: Albanian lek
Data last updated: 03/2017


Algeria: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: Projections for 2013–18 are based on IMF staff calculations
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government
Primary domestic currency: Algerian dinar
Data last updated: 04/2017


Algeria: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: Projections for 2013–18 are based on IMF staff calculations
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government
Primary domestic currency: Algerian dinar
Data last updated: 04/2017


Angola: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Other
General government includes: Central Government;Other;. Central Government and provincial governments
Valuation of public debt: Nominal value
Primary domestic currency: Angolan kwanza
Data last updated: 01/2017


Angola: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Other
General government includes: Central Government;Other;. Central Government and provincial governments
Valuation of public debt: Nominal value
Primary domestic currency: Angolan kwanza
Data last updated: 01/2017


Antigua and Barbuda: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016. Preliminary
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Eastern Caribbean dollar
Data last updated: 02/2017


Antigua and Barbuda: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016. Preliminary
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Eastern Caribbean dollar
Data last updated: 02/2017


Argentina: General government revenue (National currency)
Source: Ministry of Economy and/or Planning. http://www.mecon.gov.ar/onp/html/ejectexto/cuenta_nac_dosuno.html?var1=cuentanacdosnueve
Latest actual data: 2016
Notes: Government gross debt refers to the central government including untendered debt.
Fiscal assumptions: Fiscal projections are based on the available information regarding budget outturn and budget plans for the federal and provincial governments, fiscal measures announced by the authorities, and on IMF staff macroeconomic projections.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash. Central (National) government net lending/borrowing includes cash interest payments only.
General government includes: Central Government;State Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Argentine peso
Data last updated: 03/2017


Argentina: General government total expenditure (National currency)
Source: Ministry of Economy and/or Planning. http://www.mecon.gov.ar/onp/html/ejectexto/cuenta_nac_dosuno.html?var1=cuentanacdosnueve
Latest actual data: 2016
Notes: Government gross debt refers to the central government including untendered debt.
Fiscal assumptions: Fiscal projections are based on the available information regarding budget outturn and budget plans for the federal and provincial governments, fiscal measures announced by the authorities, and on IMF staff macroeconomic projections.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash. Central (National) government net lending/borrowing includes cash interest payments only.
General government includes: Central Government;State Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Argentine peso
Data last updated: 03/2017


Armenia: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Notes: Since the general government accounts for Armenia are not available, all general government series are equal to the central government series.
Fiscal assumptions: Projections for 2014-19 reflect agreement between the authorities and the IMF staff in the context of program discussion.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: Armenian dram
Data last updated: 03/2017


Armenia: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Notes: Since the general government accounts for Armenia are not available, all general government series are equal to the central government series.
Fiscal assumptions: Projections for 2014-19 reflect agreement between the authorities and the IMF staff in the context of program discussion.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: Armenian dram
Data last updated: 03/2017


Australia: General government revenue (National currency)
Source: Ministry of Finance or Treasury. Treasury Department
Latest actual data: 2015/16. Final Budget Outcome
Notes: Social Benefits series comprises social security and welfare spending for which we do not have comparable data prior to 2004.
Fiscal assumptions: Fiscal projections are based on Australian Bureau of Statistics data, fiscal year 2016/17 budget, 2016-17 Mid-year Economic and Fiscal Outlook, and IMF staff estimates.
Start/end months of reporting year: January/December. July/June by authorities, and Jan/Dec by staff
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;State Government;Local Government;Other;. Other includes Territory governments
Valuation of public debt: Nominal value
Primary domestic currency: Australian dollar
Data last updated: 03/2017


Australia: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury. Treasury Department
Latest actual data: 2015/16. Final Budget Outcome
Notes: Social Benefits series comprises social security and welfare spending for which we do not have comparable data prior to 2004.
Fiscal assumptions: Fiscal projections are based on Australian Bureau of Statistics data, fiscal year 2016/17 budget, 2016-17 Mid-year Economic and Fiscal Outlook, and IMF staff estimates.
Start/end months of reporting year: January/December. July/June by authorities, and Jan/Dec by staff
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;State Government;Local Government;Other;. Other includes Territory governments
Valuation of public debt: Nominal value
Primary domestic currency: Australian dollar
Data last updated: 03/2017


Austria: General government revenue (National currency)
Source: National Statistics Office
Latest actual data: 2016
Fiscal assumptions: Fiscal projections are based on data from Statistics Austria, the authorities’ projections, and IMF staff estimates and projections.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;State Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: Euro
Data last updated: 03/2017


Austria: General government total expenditure (National currency)
Source: National Statistics Office
Latest actual data: 2016
Fiscal assumptions: Fiscal projections are based on data from Statistics Austria, the authorities’ projections, and IMF staff estimates and projections.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;State Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: Euro
Data last updated: 03/2017


Azerbaijan: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Notes: Since the general government accounts for Azerbaijan are not available, all general government series are equal to the central government series. Central government includes state budget and main extrabudgetary funds, including operations of the oil fund
Start/end months of reporting year: January/December
GFS Manual used: in transition to 2001 GFS
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: Azerbaijan manat
Data last updated: 03/2017


Azerbaijan: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Notes: Since the general government accounts for Azerbaijan are not available, all general government series are equal to the central government series. Central government includes state budget and main extrabudgetary funds, including operations of the oil fund
Start/end months of reporting year: January/December
GFS Manual used: in transition to 2001 GFS
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: Azerbaijan manat
Data last updated: 03/2017


The Bahamas: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015/16
Notes: All fiscal and debt series data in WEO are on fiscal year basis.
Fiscal assumptions: Broadly elasticity of 1 with nominal growth, except for recent measures adopted by authorities.
Start/end months of reporting year: July/June
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Bahamian dollar
Data last updated: 02/2017


The Bahamas: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015/16
Notes: All fiscal and debt series data in WEO are on fiscal year basis.
Fiscal assumptions: Broadly elasticity of 1 with nominal growth, except for recent measures adopted by authorities.
Start/end months of reporting year: July/June
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Bahamian dollar
Data last updated: 02/2017


Bahrain: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Notes: The projections use the 2001 Manual --- all the series are on cash basis only.
Fiscal assumptions: The projections are based on the current WEO assumptions (for Bahrain), as well as the country's debt profile and budget.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: Bahrain dinar
Data last updated: 03/2017


Bahrain: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Notes: The projections use the 2001 Manual --- all the series are on cash basis only.
Fiscal assumptions: The projections are based on the current WEO assumptions (for Bahrain), as well as the country's debt profile and budget.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: Bahrain dinar
Data last updated: 03/2017


Bangladesh: General government revenue (National currency)
Source: Ministry of Finance or Treasury. GGR (Total Revenue) includes Grants starting 1990 on wards. Before, GGR does not include grants.
Latest actual data: 2014/15
Start/end months of reporting year: July/June
GFS Manual used: Other
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Bangladesh taka
Data last updated: 03/2017


Bangladesh: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury. GGR (Total Revenue) includes Grants starting 1990 on wards. Before, GGR does not include grants.
Latest actual data: 2014/15
Start/end months of reporting year: July/June
GFS Manual used: Other
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Bangladesh taka
Data last updated: 03/2017


Barbados: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015/16
Start/end months of reporting year: April/March
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Social Security Funds;Nonfinancial Public Corporation;
Valuation of public debt: Current market value
Primary domestic currency: Barbados dollar
Data last updated: 03/2017


Barbados: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015/16
Start/end months of reporting year: April/March
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Social Security Funds;Nonfinancial Public Corporation;
Valuation of public debt: Current market value
Primary domestic currency: Barbados dollar
Data last updated: 03/2017


Belarus: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: IMF staff projections.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Belarusian rubel
Data last updated: 03/2017


Belarus: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: IMF staff projections.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Belarusian rubel
Data last updated: 03/2017


Belgium: General government revenue (National currency)
Source: Central Bank
Latest actual data: 2015
Fiscal assumptions: Projections reflect IMF staff’s assessment of policies and measures laid out in the 2017 budget and 2016-19 stability program, incorporated into the IMF staff’s macroeconomic framework.
Start/end months of reporting year: January/December
GFS Manual used: European System of Accounts (ESA) 2010
Basis of recording: Accrual
General government includes: Central Government;State Government;Local Government;Social Security Funds;Other;
Valuation of public debt: Face value
Primary domestic currency: Euro
Data last updated: 03/2017


Belgium: General government total expenditure (National currency)
Source: Central Bank
Latest actual data: 2015
Fiscal assumptions: Projections reflect IMF staff’s assessment of policies and measures laid out in the 2017 budget and 2016-19 stability program, incorporated into the IMF staff’s macroeconomic framework.
Start/end months of reporting year: January/December
GFS Manual used: European System of Accounts (ESA) 2010
Basis of recording: Accrual
General government includes: Central Government;State Government;Local Government;Social Security Funds;Other;
Valuation of public debt: Face value
Primary domestic currency: Euro
Data last updated: 03/2017


Belize: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015/16
Notes: Gross debt-to-GDP ratios is calculated dividing debt at end of calendar year  by fiscal year GDP.
Fiscal assumptions: Based on WEO assumptions, authorities' input, and staff assessment of necessary measures to attain authorities’ announced fiscal targets. Projections already include the results from the restructuring of the super-bond in 2013 and the potential debt ass
Start/end months of reporting year: April/March
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986. Belize does not follow GFSM2001 convention due to limited capacity to implement it.
Basis of recording: Authorities report debt service on accrual basis, but other expenditures on a cash basis.
General government includes: Central Government;Monetary Public Corporations, incl. central bank;
Valuation of public debt: Nominal value
Primary domestic currency: Belize dollar
Data last updated: 03/2017


Belize: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015/16
Notes: Gross debt-to-GDP ratios is calculated dividing debt at end of calendar year  by fiscal year GDP.
Fiscal assumptions: Based on WEO assumptions, authorities' input, and staff assessment of necessary measures to attain authorities’ announced fiscal targets. Projections already include the results from the restructuring of the super-bond in 2013 and the potential debt ass
Start/end months of reporting year: April/March
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986. Belize does not follow GFSM2001 convention due to limited capacity to implement it.
Basis of recording: Authorities report debt service on accrual basis, but other expenditures on a cash basis.
General government includes: Central Government;Monetary Public Corporations, incl. central bank;
Valuation of public debt: Nominal value
Primary domestic currency: Belize dollar
Data last updated: 03/2017


Benin: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Other;
Valuation of public debt: Nominal value
Primary domestic currency: CFA franc
Data last updated: 03/2017


Benin: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Other;
Valuation of public debt: Nominal value
Primary domestic currency: CFA franc
Data last updated: 03/2017


Bhutan: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015/16
Fiscal assumptions: Royal Government of Bhutan's Medium Term Expenditure Framework as detailed in Five Year Plans (including foreign grants projections), technical data on projected hydropower generation and sales, and staff projections of other non-hydropower revenues.
Start/end months of reporting year: July/June
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: Bhutanese ngultrum
Data last updated: 03/2017


Bhutan: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015/16
Fiscal assumptions: Royal Government of Bhutan's Medium Term Expenditure Framework as detailed in Five Year Plans (including foreign grants projections), technical data on projected hydropower generation and sales, and staff projections of other non-hydropower revenues.
Start/end months of reporting year: July/June
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: Bhutanese ngultrum
Data last updated: 03/2017


Bolivia: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;Nonmonetary Financial Public Corporations;Nonfinancial Public Corporation;
Valuation of public debt: Nominal value
Primary domestic currency: Bolivian boliviano
Data last updated: 03/2017


Bolivia: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;Nonmonetary Financial Public Corporations;Nonfinancial Public Corporation;
Valuation of public debt: Nominal value
Primary domestic currency: Bolivian boliviano
Data last updated: 03/2017


Bosnia and Herzegovina: General government revenue (National currency)
Source: Ministry of Finance or Treasury. Additional data received from the Indirect Tax Authority
Latest actual data: 2015
Fiscal assumptions: Budget, macro framework, structural reforms set by program, and WEO.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual. Revenues are on cash basis and expenditures on accrual basis.
General government includes: Central Government;State Government;Local Government;Social Security Funds;Other;
Valuation of public debt: Face value
Primary domestic currency: Convertible marka
Data last updated: 03/2017


Bosnia and Herzegovina: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury. Additional data received from the Indirect Tax Authority
Latest actual data: 2015
Fiscal assumptions: Budget, macro framework, structural reforms set by program, and WEO.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual. Revenues are on cash basis and expenditures on accrual basis.
General government includes: Central Government;State Government;Local Government;Social Security Funds;Other;
Valuation of public debt: Face value
Primary domestic currency: Convertible marka
Data last updated: 03/2017


Botswana: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015/16
Start/end months of reporting year: April/March
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Botswana pula
Data last updated: 03/2017


Botswana: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015/16
Start/end months of reporting year: April/March
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Botswana pula
Data last updated: 03/2017


Brazil: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Notes: General Government (GG) data refers to the non-financial public sector, which includes the federal, state and local governments as well as public enterprises (excluding Petrobras and Eletrobras), and is consolidated with the Sovereign Wealth Fund (SWF). R
Fiscal assumptions: Fiscal projections for the end of -2017 take into account budget performance through December 31st, 2016, and the deficit target approved in the budget law.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. Total Revenue includes disposal of non financial assets, and Net Acquisition of Nonfinancial Assets does not net out these proceeds.
Basis of recording: Cash
Valuation of public debt: Nominal value
Primary domestic currency: Brazilian real
Data last updated: 03/2017


Brazil: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Notes: General Government (GG) data refers to the non-financial public sector, which includes the federal, state and local governments as well as public enterprises (excluding Petrobras and Eletrobras), and is consolidated with the Sovereign Wealth Fund (SWF). R
Fiscal assumptions: Fiscal projections for the end of -2017 take into account budget performance through December 31st, 2016, and the deficit target approved in the budget law.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. Total Revenue includes disposal of non financial assets, and Net Acquisition of Nonfinancial Assets does not net out these proceeds.
Basis of recording: Cash
Valuation of public debt: Nominal value
Primary domestic currency: Brazilian real
Data last updated: 03/2017


Brunei Darussalam: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016. Latest observation Dec. 2014
Fiscal assumptions: Value added from energy sector and expected fiscal policies.
Start/end months of reporting year: January/December. BRN team reports fiscal sector data on calendar year basis. Starting 2004, Brunei's fiscal year changed from January/December to April/March; however, we do not have longer series for FY basis data.
GFS Manual used: Other
Basis of recording: Cash
General government includes: Central Government;. Budgetary central govt.
Valuation of public debt: Face value. No liabilities
Primary domestic currency: Brunei dollar
Data last updated: 03/2017


Brunei Darussalam: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016. Latest observation Dec. 2014
Fiscal assumptions: Value added from energy sector and expected fiscal policies.
Start/end months of reporting year: January/December. BRN team reports fiscal sector data on calendar year basis. Starting 2004, Brunei's fiscal year changed from January/December to April/March; however, we do not have longer series for FY basis data.
GFS Manual used: Other
Basis of recording: Cash
General government includes: Central Government;. Budgetary central govt.
Valuation of public debt: Face value. No liabilities
Primary domestic currency: Brunei dollar
Data last updated: 03/2017


Bulgaria: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds
Primary domestic currency: Bulgarian lev
Data last updated: 03/2017


Bulgaria: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds
Primary domestic currency: Bulgarian lev
Data last updated: 03/2017


Burkina Faso: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2014
Fiscal assumptions: Discussion with the authorities, past trends and impact of on going structural reforms
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Commitment basis , with cash adjustment
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: CFA franc
Data last updated: 02/2017


Burkina Faso: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2014
Fiscal assumptions: Discussion with the authorities, past trends and impact of on going structural reforms
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Commitment basis , with cash adjustment
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: CFA franc
Data last updated: 02/2017


Burundi: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Burundi franc
Data last updated: 03/2017


Burundi: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Burundi franc
Data last updated: 03/2017


Cabo Verde: General government revenue (National currency)
Source: Ministry of Finance
Latest actual data: 2015
Fiscal assumptions: Estimations from Authorities and Staff
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Social Security Funds
Primary domestic currency: Cabo Verde escudo
Data last updated: 02/2017


Cabo Verde: General government total expenditure (National currency)
Source: Ministry of Finance
Latest actual data: 2015
Fiscal assumptions: Estimations from Authorities and Staff
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Social Security Funds
Primary domestic currency: Cabo Verde escudo
Data last updated: 02/2017


Cambodia: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2014
Fiscal assumptions: Historical fiscal and monetary data are from the Cambodia authorities. Projections are based on staff's assumptions given discussions with the authorities.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Accrual
General government includes: Central Government;Local Government;
Valuation of public debt: Face value
Primary domestic currency: Cambodian riel
Data last updated: 03/2017


Cambodia: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2014
Fiscal assumptions: Historical fiscal and monetary data are from the Cambodia authorities. Projections are based on staff's assumptions given discussions with the authorities.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Accrual
General government includes: Central Government;Local Government;
Valuation of public debt: Face value
Primary domestic currency: Cambodian riel
Data last updated: 03/2017


Cameroon: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Actual fiscal data and WEO projections
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;Nonfinancial Public Corporation;
Valuation of public debt: Current market value
Primary domestic currency: CFA franc
Data last updated: 03/2017


Cameroon: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Actual fiscal data and WEO projections
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;Nonfinancial Public Corporation;
Valuation of public debt: Current market value
Primary domestic currency: CFA franc
Data last updated: 03/2017


Canada: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Notes: Fiscal data are on a calendar year basis.
Fiscal assumptions: Projections use the baseline forecasts in the 2017 federal budget, and 2017 provincial budgets as available. The IMF staff makes some adjustments to this forecast, including for differences in macroeconomic projections. The IMF staff forecast also incorpo
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. Comment: Preliminary data: based on quarterly data.
Basis of recording: Accrual
General government includes: Central Government;State Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: Canadian dollar
Data last updated: 03/2017


Canada: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Notes: Fiscal data are on a calendar year basis.
Fiscal assumptions: Projections use the baseline forecasts in the 2017 federal budget, and 2017 provincial budgets as available. The IMF staff makes some adjustments to this forecast, including for differences in macroeconomic projections. The IMF staff forecast also incorpo
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. Comment: Preliminary data: based on quarterly data.
Basis of recording: Accrual
General government includes: Central Government;State Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: Canadian dollar
Data last updated: 03/2017


Central African Republic: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: CFA franc
Data last updated: 03/2017


Central African Republic: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: CFA franc
Data last updated: 03/2017


Chad: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Historical data series, annual budget, and additional data from the authorities
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Nonfinancial Public Corporation;
Valuation of public debt: Face value
Primary domestic currency: CFA franc
Data last updated: 03/2017


Chad: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Historical data series, annual budget, and additional data from the authorities
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Nonfinancial Public Corporation;
Valuation of public debt: Face value
Primary domestic currency: CFA franc
Data last updated: 03/2017


Chile: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Notes: GGCB and GGSB are approximated by the Central Government Cyclical-Adjusted Balance and Structural Balance, respectively as more than 90% of the expenditures and revenues are from the Central Government.
Fiscal assumptions: Projections are based on the authorities’ budget projections, adjusted to reflect the IMF staff’s projections for GDP and copper prices.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual. Some elements including tax revenues are recorded on a cash basis
General government includes: Central Government;Local Government;
Valuation of public debt: Face value
Primary domestic currency: Chilean peso
Data last updated: 03/2017


Chile: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Notes: GGCB and GGSB are approximated by the Central Government Cyclical-Adjusted Balance and Structural Balance, respectively as more than 90% of the expenditures and revenues are from the Central Government.
Fiscal assumptions: Projections are based on the authorities’ budget projections, adjusted to reflect the IMF staff’s projections for GDP and copper prices.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual. Some elements including tax revenues are recorded on a cash basis
General government includes: Central Government;Local Government;
Valuation of public debt: Face value
Primary domestic currency: Chilean peso
Data last updated: 03/2017


China: General government revenue (National currency)
Source: Ministry of Finance or Treasury. Ministry of Finance (data retrieved from CEIC) and National Audit Office (NAO) (data obtained from NAO audit report)
Latest actual data: 2015. Headline data (eg., revenue and expenditure) is updated to 2015 number, but actual data of some detailed componets (e.g. interest payment) is not available for 2015
Notes: Fiscal Balance: Data differ from official figures released by China’s Ministry of Finance mainly because of a difference in treatment of net contributions to the other accounts (e.g. Budget Stabilization Fund). General Government Debt: Data differ from official figures released by China’s Ministry of Finance because IMF numbers include, from 2010 onward, the stock of local government debt outstanding as reported in the June 2011 National Audit Office Report. For subsequent years, we have followed the amortization schedule outlined in the same report.
Fiscal assumptions: The pace of fiscal consolidation is likely to be more gradual, reflecting reforms to strengthen social safety nets and the social security system announced as part of the Third Plenum reform agenda.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. Authorities do not publish in GFS Manual 2001. Data estimated by staff.
Basis of recording: Cash
General government includes: Central Government;Local Government;. Includes adjustments of stabilization fund, social security fund, and government-managed funds.
Valuation of public debt: Face value
Primary domestic currency: Chinese yuan
Data last updated: 03/2017


China: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury. Ministry of Finance (data retrieved from CEIC) and National Audit Office (NAO) (data obtained from NAO audit report)
Latest actual data: 2015. Headline data (eg., revenue and expenditure) is updated to 2015 number, but actual data of some detailed componets (e.g. interest payment) is not available for 2015
Notes: Fiscal Balance: Data differ from official figures released by China’s Ministry of Finance mainly because of a difference in treatment of net contributions to the other accounts (e.g. Budget Stabilization Fund). General Government Debt: Data differ from official figures released by China’s Ministry of Finance because IMF numbers include, from 2010 onward, the stock of local government debt outstanding as reported in the June 2011 National Audit Office Report. For subsequent years, we have followed the amortization schedule outlined in the same report.
Fiscal assumptions: The pace of fiscal consolidation is likely to be more gradual, reflecting reforms to strengthen social safety nets and the social security system announced as part of the Third Plenum reform agenda.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. Authorities do not publish in GFS Manual 2001. Data estimated by staff.
Basis of recording: Cash
General government includes: Central Government;Local Government;. Includes adjustments of stabilization fund, social security fund, and government-managed funds.
Valuation of public debt: Face value
Primary domestic currency: Chinese yuan
Data last updated: 03/2017


Colombia: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Notes: Structural balance based on staff estimates; adjusts for the cyclical variation of GDP, oil prices and oil production levels.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. Transitioning toward 2001 manual
Basis of recording: Revenue (cash); Expenditure (cash modified)
General government includes: Central Government;State Government;Local Government;Social Security Funds;Other;
Valuation of public debt: Face value
Primary domestic currency: Colombian peso
Data last updated: 03/2017


Colombia: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Notes: Structural balance based on staff estimates; adjusts for the cyclical variation of GDP, oil prices and oil production levels.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. Transitioning toward 2001 manual
Basis of recording: Revenue (cash); Expenditure (cash modified)
General government includes: Central Government;State Government;Local Government;Social Security Funds;Other;
Valuation of public debt: Face value
Primary domestic currency: Colombian peso
Data last updated: 03/2017


Comoros: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash for expenditures, accrual for revenues
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Comorian franc
Data last updated: 01/2017


Comoros: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash for expenditures, accrual for revenues
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Comorian franc
Data last updated: 01/2017


Democratic Republic of the Congo: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;
Valuation of public debt: Nominal value
Primary domestic currency: Congo franc
Data last updated: 03/2017


Democratic Republic of the Congo: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;
Valuation of public debt: Nominal value
Primary domestic currency: Congo franc
Data last updated: 03/2017


Republic of Congo: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2014
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: CFA franc
Data last updated: 03/2017


Republic of Congo: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2014
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: CFA franc
Data last updated: 03/2017


Costa Rica: General government revenue (National currency)
Source: Ministry of Finance and Central Bank.
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986. Desk is working on the transition to GFS2001.
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Costa Rican colon
Data last updated: 03/2017


Costa Rica: General government total expenditure (National currency)
Source: Ministry of Finance and Central Bank.
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986. Desk is working on the transition to GFS2001.
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Costa Rican colon
Data last updated: 03/2017


Côte d'Ivoire: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: based on the announced budget and adjusted to staff's less optimistic scenario.
Start/end months of reporting year: January/December. The 2011 government finance data cover only the April/December period due to post-election crisis in 2011Q1, thus the fiscal GDP also covers the same 3 quarters.
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Accrual
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: CFA franc
Data last updated: 03/2017


Côte d'Ivoire: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: based on the announced budget and adjusted to staff's less optimistic scenario.
Start/end months of reporting year: January/December. The 2011 government finance data cover only the April/December period due to post-election crisis in 2011Q1, thus the fiscal GDP also covers the same 3 quarters.
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Accrual
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: CFA franc
Data last updated: 03/2017


Croatia: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Notes: The authorities produce data from 1995 only; Earlier data result from splicing.
Fiscal assumptions: Projections based on macro framework and authorities' medium-term fiscal guidelines.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. Before ESA 2010 was introduced, Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Other;
Valuation of public debt: Nominal value
Primary domestic currency: Croatian kuna
Data last updated: 03/2017


Croatia: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Notes: The authorities produce data from 1995 only; Earlier data result from splicing.
Fiscal assumptions: Projections based on macro framework and authorities' medium-term fiscal guidelines.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. Before ESA 2010 was introduced, Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Other;
Valuation of public debt: Nominal value
Primary domestic currency: Croatian kuna
Data last updated: 03/2017


Cyprus: General government revenue (National currency)
Source: EUROSTAT until 2013. CYSTAT thereafter. The fiscal balances in 2014 exclude the Euro 1.5 billion coop recapitalizations to better capture the underlying fiscal position.
Latest actual data: 2015. The fiscal balances in 2015 exclude the 0.175 billion coop recapitalization to better capture the underlying fiscal position.
Fiscal assumptions: Projections are on a cash basis and are based on budget execution, fiscal measures, and staff's macroeconomic assumptions data.
Start/end months of reporting year: January/December
GFS Manual used: European System of Accounts (ESA) 2010
Basis of recording: ESA 2010 accrual basis for history until 2012 and ESA 2010 classification but on a cash basis.
General government includes: Central Government;Local Government;Social Security Funds;. Extra-Budgetary Funds and entities referred as semi-public entities in the national classification are also covered as part of the Central Government fiscal information.
Valuation of public debt: Face value
Primary domestic currency: Euro
Data last updated: 03/2017


Cyprus: General government total expenditure (National currency)
Source: EUROSTAT until 2013. CYSTAT thereafter. The fiscal balances in 2014 exclude the Euro 1.5 billion coop recapitalizations to better capture the underlying fiscal position.
Latest actual data: 2015. The fiscal balances in 2015 exclude the 0.175 billion coop recapitalization to better capture the underlying fiscal position.
Fiscal assumptions: Projections are on a cash basis and are based on budget execution, fiscal measures, and staff's macroeconomic assumptions data.
Start/end months of reporting year: January/December
GFS Manual used: European System of Accounts (ESA) 2010
Basis of recording: ESA 2010 accrual basis for history until 2012 and ESA 2010 classification but on a cash basis.
General government includes: Central Government;Local Government;Social Security Funds;. Extra-Budgetary Funds and entities referred as semi-public entities in the national classification are also covered as part of the Central Government fiscal information.
Valuation of public debt: Face value
Primary domestic currency: Euro
Data last updated: 03/2017


Czech Republic: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Projections are based on the authorities’ budget forecast for 2015-16 with adjustments for macroeconomic projections of the IMF staff. Projections for 2017 onwards are based on Convergence program.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Czech koruna
Data last updated: 03/2017


Czech Republic: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Projections are based on the authorities’ budget forecast for 2015-16 with adjustments for macroeconomic projections of the IMF staff. Projections for 2017 onwards are based on Convergence program.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Czech koruna
Data last updated: 03/2017


Denmark: General government revenue (National currency)
Source: National Statistics Office
Latest actual data: 2016
Fiscal assumptions: Estimates for 2016 are aligned with the latest official budget estimates and the underlying economic projections, adjusted where appropriate for the IMF staff’s macroeconomic assumptions. For 2017–18, the projections incorporate key features of the medium
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value. Nominal Value debt valuation is consistent with Eurostat's definition
Primary domestic currency: Danish krone
Data last updated: 03/2017


Denmark: General government total expenditure (National currency)
Source: National Statistics Office
Latest actual data: 2016
Fiscal assumptions: Estimates for 2016 are aligned with the latest official budget estimates and the underlying economic projections, adjusted where appropriate for the IMF staff’s macroeconomic assumptions. For 2017–18, the projections incorporate key features of the medium
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value. Nominal Value debt valuation is consistent with Eurostat's definition
Primary domestic currency: Danish krone
Data last updated: 03/2017


Djibouti: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Notes: GGE serie was changed as of July 2011 = current expenditure (before = total expenditure)
Fiscal assumptions: Desk projections in absence of projections from authorities.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Djibouti franc
Data last updated: 02/2017


Djibouti: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Notes: GGE serie was changed as of July 2011 = current expenditure (before = total expenditure)
Fiscal assumptions: Desk projections in absence of projections from authorities.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Djibouti franc
Data last updated: 02/2017


Dominica: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015/16
Start/end months of reporting year: July/June
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;. Debt corresponds to nonfinancial public sector (central government and SOEs)
Valuation of public debt: Nominal value
Primary domestic currency: Eastern Caribbean dollar
Data last updated: 02/2017


Dominica: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015/16
Start/end months of reporting year: July/June
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;. Debt corresponds to nonfinancial public sector (central government and SOEs)
Valuation of public debt: Nominal value
Primary domestic currency: Eastern Caribbean dollar
Data last updated: 02/2017


Dominican Republic: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Mixed. Cash/Accrual
General government includes: Central Government;State Government;Local Government;Social Security Funds;Nonmonetary Financial Public Corporations;
Valuation of public debt: Face value
Primary domestic currency: Dominican peso
Data last updated: 03/2017


Dominican Republic: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Mixed. Cash/Accrual
General government includes: Central Government;State Government;Local Government;Social Security Funds;Nonmonetary Financial Public Corporations;
Valuation of public debt: Face value
Primary domestic currency: Dominican peso
Data last updated: 03/2017


Ecuador: General government revenue (National currency)
Source: Source: Central Bank and Ministry of Finance
Latest actual data: 2015
Notes: In late 2016, the authorities changed the definition of debt to a consolidated basis; both the historic (since 2001) and projection numbers are now presented on a consolidated basis.
Fiscal assumptions: All the fiscal series are based on 1986 methodology. The authorities have adopted a non-standard accounting methodology for budgetary purposes. Staff does not use this methodology.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;Social Security Funds;Nonfinancial Public Corporation
Primary domestic currency: U.S. dollar
Data last updated: 03/2017


Ecuador: General government total expenditure (National currency)
Source: Source: Central Bank and Ministry of Finance
Latest actual data: 2015
Notes: In late 2016, the authorities changed the definition of debt to a consolidated basis; both the historic (since 2001) and projection numbers are now presented on a consolidated basis.
Fiscal assumptions: All the fiscal series are based on 1986 methodology. The authorities have adopted a non-standard accounting methodology for budgetary purposes. Staff does not use this methodology.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;Social Security Funds;Nonfinancial Public Corporation
Primary domestic currency: U.S. dollar
Data last updated: 03/2017


Egypt: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2013/14. 2013/14 annual for General Government data. January 2015 for Budget Sector data.
Fiscal assumptions: The fiscal projections are mainly based on budget sector operations (with trends of main variables discussed with the Ministry of Finance during the November 2014 consultation).
Start/end months of reporting year: July/June
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;Other;. Central Government,Local Government,Social Security Funds,Other. General government includes budget sector (central government, local governorates and public service authorities), social insurance fund and national investment bank
Valuation of public debt: Nominal value
Primary domestic currency: Egyptian pound
Data last updated: 03/2017


Egypt: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2013/14. 2013/14 annual for General Government data. January 2015 for Budget Sector data.
Fiscal assumptions: The fiscal projections are mainly based on budget sector operations (with trends of main variables discussed with the Ministry of Finance during the November 2014 consultation).
Start/end months of reporting year: July/June
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;Other;. Central Government,Local Government,Social Security Funds,Other. General government includes budget sector (central government, local governorates and public service authorities), social insurance fund and national investment bank
Valuation of public debt: Nominal value
Primary domestic currency: Egyptian pound
Data last updated: 03/2017


El Salvador: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Current market value
Primary domestic currency: U.S. dollar
Data last updated: 03/2017


El Salvador: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Current market value
Primary domestic currency: U.S. dollar
Data last updated: 03/2017


Equatorial Guinea: General government revenue (National currency)
Source: Ministry of Finance and Budget
Latest actual data: 2016
Fiscal assumptions: Actual fiscal data and WEO projections
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;. State/local government and other public institution are not covered due to limited information.
Valuation of public debt: Nominal value
Primary domestic currency: CFA franc
Data last updated: 03/2017


Equatorial Guinea: General government total expenditure (National currency)
Source: Ministry of Finance and Budget
Latest actual data: 2016
Fiscal assumptions: Actual fiscal data and WEO projections
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;. State/local government and other public institution are not covered due to limited information.
Valuation of public debt: Nominal value
Primary domestic currency: CFA franc
Data last updated: 03/2017


Eritrea: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2008
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government
Primary domestic currency: Eritrean nakfa
Data last updated: 02/2017


Eritrea: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2008
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government
Primary domestic currency: Eritrean nakfa
Data last updated: 02/2017


Estonia: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: The forecast, which is cash-, not accrual-, based, incorporates the authorities’ 2014 budget, adjusted for newly available information and for the staff’s macroeconomic scenario.
Start/end months of reporting year: January/December
GFS Manual used: Hybrid of 1986 and 2001 manuals used
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value. This is the format of data provided by the authorities.
Primary domestic currency: Euro
Data last updated: 03/2017


Estonia: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: The forecast, which is cash-, not accrual-, based, incorporates the authorities’ 2014 budget, adjusted for newly available information and for the staff’s macroeconomic scenario.
Start/end months of reporting year: January/December
GFS Manual used: Hybrid of 1986 and 2001 manuals used
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value. This is the format of data provided by the authorities.
Primary domestic currency: Euro
Data last updated: 03/2017


Ethiopia: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015/16
Start/end months of reporting year: July/June
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;Nonfinancial Public Corporation;
Valuation of public debt: Nominal value
Primary domestic currency: Ethiopian birr
Data last updated: 03/2017


Ethiopia: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015/16
Start/end months of reporting year: July/June
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;Nonfinancial Public Corporation;
Valuation of public debt: Nominal value
Primary domestic currency: Ethiopian birr
Data last updated: 03/2017


Fiji: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: Fiji dollar
Data last updated: 03/2017


Fiji: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: Fiji dollar
Data last updated: 03/2017


Finland: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: Based on announced policies by the authorities, adjusted for the Staff macroeconomic scenario.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value. Nominal Value debt valuation is consistent with Eurostat's definition
Primary domestic currency: Euro
Data last updated: 03/2017


Finland: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: Based on announced policies by the authorities, adjusted for the Staff macroeconomic scenario.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value. Nominal Value debt valuation is consistent with Eurostat's definition
Primary domestic currency: Euro
Data last updated: 03/2017


France: General government revenue (National currency)
Source: National Statistics Office
Latest actual data: 2015
Fiscal assumptions: Projections for 2017 reflect the budget law. For 2018–19, they are based on the multiyear budget and the April 2016 Stability Program adjusted for differences in assumptions on macro and financial variables, and revenue projections. Historical fiscal data
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;Other;
Valuation of public debt: Face value
Primary domestic currency: Euro
Data last updated: 03/2017


France: General government total expenditure (National currency)
Source: National Statistics Office
Latest actual data: 2015
Fiscal assumptions: Projections for 2017 reflect the budget law. For 2018–19, they are based on the multiyear budget and the April 2016 Stability Program adjusted for differences in assumptions on macro and financial variables, and revenue projections. Historical fiscal data
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;Other;
Valuation of public debt: Face value
Primary domestic currency: Euro
Data last updated: 03/2017


Gabon: General government revenue (National currency)
Source: IMF Staff Estimates
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: CFA franc
Data last updated: 03/2017


Gabon: General government total expenditure (National currency)
Source: IMF Staff Estimates
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: CFA franc
Data last updated: 03/2017


The Gambia: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: Projections are based on known projects and commitments, macroeconomic projections, and anticipated policy changes.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Gambian dalasi
Data last updated: 03/2017


The Gambia: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: Projections are based on known projects and commitments, macroeconomic projections, and anticipated policy changes.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Gambian dalasi
Data last updated: 03/2017


Georgia: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;Local Government;
Valuation of public debt: Nominal value
Primary domestic currency: Georgian lari
Data last updated: 03/2017


Georgia: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;Local Government;
Valuation of public debt: Nominal value
Primary domestic currency: Georgian lari
Data last updated: 03/2017


Germany: General government revenue (National currency)
Source: National Statistics Office. Data of general government gross debt comes from EUROSTAT
Latest actual data: 2016
Fiscal assumptions: The IMF staff’s projections for 2017 and beyond are based on the authorities 2017-20 Financial Plan, adjusted for the differences in the IMF staff's macroeconomic framework. The estimate of gross debt includes portfolios of impaired assets and noncore bu
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;State Government;Local Government;Social Security Funds;. other refers to special funds
Valuation of public debt: Face value
Primary domestic currency: Euro
Data last updated: 03/2017


Germany: General government total expenditure (National currency)
Source: National Statistics Office. Data of general government gross debt comes from EUROSTAT
Latest actual data: 2016
Fiscal assumptions: The IMF staff’s projections for 2017 and beyond are based on the authorities 2017-20 Financial Plan, adjusted for the differences in the IMF staff's macroeconomic framework. The estimate of gross debt includes portfolios of impaired assets and noncore bu
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;State Government;Local Government;Social Security Funds;. other refers to special funds
Valuation of public debt: Face value
Primary domestic currency: Euro
Data last updated: 03/2017


Ghana: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: Ghanaian cedi
Data last updated: 03/2017


Ghana: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: Ghanaian cedi
Data last updated: 03/2017


Greece: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: Fiscal projections reflect IMF staff's assessment assuming full implementation of the authorities' fiscal policy package under the ESM-supported program. Medium-term fiscal projections reflect IMF staff's assessment based on currently legislated fiscal po
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2014
Basis of recording: Accrual. Data in line with ESA-2010.
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value. General debt data, including historical data, are provisional and subject to revisions.
Primary domestic currency: Euro
Data last updated: 03/2017


Greece: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: Fiscal projections reflect IMF staff's assessment assuming full implementation of the authorities' fiscal policy package under the ESM-supported program. Medium-term fiscal projections reflect IMF staff's assessment based on currently legislated fiscal po
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2014
Basis of recording: Accrual. Data in line with ESA-2010.
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value. General debt data, including historical data, are provisional and subject to revisions.
Primary domestic currency: Euro
Data last updated: 03/2017


Grenada: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Commitments Basis
General government includes: Central Government;. Debt corresponds to central government + guaranteed
Valuation of public debt: Nominal value
Primary domestic currency: Eastern Caribbean dollar
Data last updated: 02/2017


Grenada: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Commitments Basis
General government includes: Central Government;. Debt corresponds to central government + guaranteed
Valuation of public debt: Nominal value
Primary domestic currency: Eastern Caribbean dollar
Data last updated: 02/2017


Guatemala: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Guatemalan quetzal
Data last updated: 03/2017


Guatemala: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Guatemalan quetzal
Data last updated: 03/2017


Guinea: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Other
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Guinean franc
Data last updated: 01/2017


Guinea: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Other
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Guinean franc
Data last updated: 01/2017


Guinea-Bissau: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual. Guinea-Bissu fiscal is anchored on an accrual basis. Only overall balance is presented on both cash and accrual basis.
General government includes: Central Government;. General government is only composed of central government.
Valuation of public debt: Nominal value
Primary domestic currency: CFA franc
Data last updated: 03/2017


Guinea-Bissau: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual. Guinea-Bissu fiscal is anchored on an accrual basis. Only overall balance is presented on both cash and accrual basis.
General government includes: Central Government;. General government is only composed of central government.
Valuation of public debt: Nominal value
Primary domestic currency: CFA franc
Data last updated: 03/2017


Guyana: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: Consistent with other sectors.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Social Security Funds;Nonfinancial Public Corporation;
Valuation of public debt: Nominal value
Primary domestic currency: Guyana dollar
Data last updated: 03/2017


Guyana: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: Consistent with other sectors.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Social Security Funds;Nonfinancial Public Corporation;
Valuation of public debt: Nominal value
Primary domestic currency: Guyana dollar
Data last updated: 03/2017


Haiti: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015/16
Notes: General Government only includes Central Government
Start/end months of reporting year: October/September
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Haitian gourde
Data last updated: 03/2017


Haiti: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015/16
Notes: General Government only includes Central Government
Start/end months of reporting year: October/September
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Haitian gourde
Data last updated: 03/2017


Honduras: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015. preliminary
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986. Desk is working on the transition to GFS2001.
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;Nonfinancial Public Corporation;Other;
Valuation of public debt: Nominal value
Primary domestic currency: Honduran lempira
Data last updated: 03/2017


Honduras: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015. preliminary
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986. Desk is working on the transition to GFS2001.
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;Nonfinancial Public Corporation;Other;
Valuation of public debt: Nominal value
Primary domestic currency: Honduran lempira
Data last updated: 03/2017


Hong Kong SAR: General government revenue (National currency)
Source: National Statistics Office. Data retrieved from CEIC
Latest actual data: 2015/16
Fiscal assumptions: Projections are based on the authorities’ medium-term fiscal projections on expenditures.
Start/end months of reporting year: April/March
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: Hong Kong dollar
Data last updated: 03/2017


Hong Kong SAR: General government total expenditure (National currency)
Source: National Statistics Office. Data retrieved from CEIC
Latest actual data: 2015/16
Fiscal assumptions: Projections are based on the authorities’ medium-term fiscal projections on expenditures.
Start/end months of reporting year: April/March
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: Hong Kong dollar
Data last updated: 03/2017


Hungary: General government revenue (National currency)
Source: Ministry of Economy and/or Planning. Ministry of National Economy; Eurostat
Latest actual data: 2015. Preliminary
Fiscal assumptions: Fiscal projections include IMF staff projections of the macroeconomic framework and of the impact of recent legislative measures, as well as fiscal policy plans announced in the 2017 budget.
Start/end months of reporting year: January/December
GFS Manual used: European System of Accounts (ESA) 2010
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;Nonmonetary Financial Public Corporations;. State Government does not apply to Hungary
Valuation of public debt: Face value
Primary domestic currency: Hungarian forint
Data last updated: 03/2017


Hungary: General government total expenditure (National currency)
Source: Ministry of Economy and/or Planning. Ministry of National Economy; Eurostat
Latest actual data: 2015. Preliminary
Fiscal assumptions: Fiscal projections include IMF staff projections of the macroeconomic framework and of the impact of recent legislative measures, as well as fiscal policy plans announced in the 2017 budget.
Start/end months of reporting year: January/December
GFS Manual used: European System of Accounts (ESA) 2010
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;Nonmonetary Financial Public Corporations;. State Government does not apply to Hungary
Valuation of public debt: Face value
Primary domestic currency: Hungarian forint
Data last updated: 03/2017


Iceland: General government revenue (National currency)
Source: National Statistics Office
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: Icelandic króna
Data last updated: 03/2017


Iceland: General government total expenditure (National currency)
Source: National Statistics Office
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: Icelandic króna
Data last updated: 03/2017


India: General government revenue (National currency)
Source: Ministry of Finance or Treasury. and IMF staff calculations
Latest actual data: 2015/16. State Level data arrive with significantly longer lag than Central data.
Fiscal assumptions: Historical data are based on budgetary execution data. Projections are based on available information on the authorities’ fiscal plans, with adjustments for IMF staff assumptions. Subnational data are incorporated with a lag of up to two years; general go
Start/end months of reporting year: April/March. The original data from the authority is on FY (Apr/Mar) basis.
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. Authority reported in GFSM 1986, staffs converted to GFSM 2001
Basis of recording: Cash
General government includes: Central Government;State Government;. This is according to the authorities' account standards.
Valuation of public debt: Nominal value. Authorities debt figures often
Primary domestic currency: Indian rupee
Data last updated: 03/2017


India: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury. and IMF staff calculations
Latest actual data: 2015/16. State Level data arrive with significantly longer lag than Central data.
Fiscal assumptions: Historical data are based on budgetary execution data. Projections are based on available information on the authorities’ fiscal plans, with adjustments for IMF staff assumptions. Subnational data are incorporated with a lag of up to two years; general go
Start/end months of reporting year: April/March. The original data from the authority is on FY (Apr/Mar) basis.
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. Authority reported in GFSM 1986, staffs converted to GFSM 2001
Basis of recording: Cash
General government includes: Central Government;State Government;. This is according to the authorities' account standards.
Valuation of public debt: Nominal value. Authorities debt figures often
Primary domestic currency: Indian rupee
Data last updated: 03/2017


Indonesia: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: IMF projections are based on moderate tax policy and administration reforms, fuel subsidy pricing reforms introduced in January 2015, and a gradual increase in social and capital spending over the medium term in line with fiscal space
Start/end months of reporting year: January/December. From 2000 onward
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash. The budget in Indonesia is reported on cash basis. There is an ongoing project to change to accrual basis in their reporting in the coming years.
General government includes: Central Government;Local Government;. The general government composition consists of Central Government and Subnational levels, including Provinces and municipalities. Social Security Funds will be included in the general government reporting in the future.
Valuation of public debt: Face value. Book value
Primary domestic currency: Indonesian rupiah
Data last updated: 03/2017


Indonesia: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: IMF projections are based on moderate tax policy and administration reforms, fuel subsidy pricing reforms introduced in January 2015, and a gradual increase in social and capital spending over the medium term in line with fiscal space
Start/end months of reporting year: January/December. From 2000 onward
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash. The budget in Indonesia is reported on cash basis. There is an ongoing project to change to accrual basis in their reporting in the coming years.
General government includes: Central Government;Local Government;. The general government composition consists of Central Government and Subnational levels, including Provinces and municipalities. Social Security Funds will be included in the general government reporting in the future.
Valuation of public debt: Face value. Book value
Primary domestic currency: Indonesian rupiah
Data last updated: 03/2017


Islamic Republic of Iran: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015/16
Notes: Excludes Targeted Subsidy Organization and National Development Fund
Start/end months of reporting year: April/March
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash. Accrual accounting method is not used
General government includes: Central Government;. General Government data set equal to Central Government since General Government data are not reported.
Valuation of public debt: Nominal value
Primary domestic currency: Iranian rial
Data last updated: 03/2017


Islamic Republic of Iran: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015/16
Notes: Excludes Targeted Subsidy Organization and National Development Fund
Start/end months of reporting year: April/March
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash. Accrual accounting method is not used
General government includes: Central Government;. General Government data set equal to Central Government since General Government data are not reported.
Valuation of public debt: Nominal value
Primary domestic currency: Iranian rial
Data last updated: 03/2017


Iraq: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2014. 2014 data are preliminary.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Current market value
Primary domestic currency: Iraqi dinar
Data last updated: 03/2017


Iraq: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2014. 2014 data are preliminary.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Current market value
Primary domestic currency: Iraqi dinar
Data last updated: 03/2017


Ireland: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Fiscal projections are based on the IMF's staff assessment of the policies presented in the 2017 Budget.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;Other;
Valuation of public debt: Nominal value
Primary domestic currency: Euro
Data last updated: 03/2017


Ireland: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Fiscal projections are based on the IMF's staff assessment of the policies presented in the 2017 Budget.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;Other;
Valuation of public debt: Nominal value
Primary domestic currency: Euro
Data last updated: 03/2017


Israel: General government revenue (National currency)
Source: Ministry of Finance or Treasury. MoF and NSO
Latest actual data: 2015
Fiscal assumptions: Historical data are based on Government Finance Statistics data submitted by the Central Bureau of Statistics. Projections for 2017 and 2018 are based on the 2017-18 budget, with some allowance for revenue overperformance. In the absence of measures to re
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Quasi-accrual basis.
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Israeli shekel
Data last updated: 03/2017


Israel: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury. MoF and NSO
Latest actual data: 2015
Fiscal assumptions: Historical data are based on Government Finance Statistics data submitted by the Central Bureau of Statistics. Projections for 2017 and 2018 are based on the 2017-18 budget, with some allowance for revenue overperformance. In the absence of measures to re
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Quasi-accrual basis.
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Israeli shekel
Data last updated: 03/2017


Italy: General government revenue (National currency)
Source: National Statistics Office
Latest actual data: 2016
Fiscal assumptions: IMF staff estimates and projections are based on the fiscal plans included in the government’s 2017 budget and September 2016 Economic and Financial Document.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: Euro
Data last updated: 03/2017


Italy: General government total expenditure (National currency)
Source: National Statistics Office
Latest actual data: 2016
Fiscal assumptions: IMF staff estimates and projections are based on the fiscal plans included in the government’s 2017 budget and September 2016 Economic and Financial Document.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: Euro
Data last updated: 03/2017


Jamaica: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015/16
Notes: All fiscal and debt series data in WEO are on fiscal year basis.
Fiscal assumptions: Based on policies to be implemented under the EFF
Start/end months of reporting year: April/March
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986. Public Bodies also report in 1986 format.
Basis of recording: Cash
General government includes: Central Government;. The fiscal coverage is central government only
Valuation of public debt: Nominal value. The debt coverage is central government and public bodies
Primary domestic currency: Jamaica dollar
Data last updated: 03/2017


Jamaica: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015/16
Notes: All fiscal and debt series data in WEO are on fiscal year basis.
Fiscal assumptions: Based on policies to be implemented under the EFF
Start/end months of reporting year: April/March
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986. Public Bodies also report in 1986 format.
Basis of recording: Cash
General government includes: Central Government;. The fiscal coverage is central government only
Valuation of public debt: Nominal value. The debt coverage is central government and public bodies
Primary domestic currency: Jamaica dollar
Data last updated: 03/2017


Japan: General government revenue (National currency)
Source: Cabinet Office of Japan via Haver database.
Latest actual data: 2015. Authorities release fiscal data with a 10 month delay.
Fiscal assumptions: The projections include fiscal measures already announced by the government, including the fiscal stimulus package for 2017 and the consumption tax hike in October 2019.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;. Government in Japan consists of 3 layers: central, prefectural, and municipal. The latter two government levels are covered under local government. There is no government at the state level in Japan.
Valuation of public debt: Nominal value. Gross public debt includes equity shares.
Primary domestic currency: Japanese yen
Data last updated: 03/2017


Japan: General government total expenditure (National currency)
Source: Cabinet Office of Japan via Haver database.
Latest actual data: 2015. Authorities release fiscal data with a 10 month delay.
Fiscal assumptions: The projections include fiscal measures already announced by the government, including the fiscal stimulus package for 2017 and the consumption tax hike in October 2019.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;. Government in Japan consists of 3 layers: central, prefectural, and municipal. The latter two government levels are covered under local government. There is no government at the state level in Japan.
Valuation of public debt: Nominal value. Gross public debt includes equity shares.
Primary domestic currency: Japanese yen
Data last updated: 03/2017


Jordan: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;Nonfinancial Public Corporation;. Central government up to 2012. Starting in 2013, the government balance includes direct transfers to NEPCO (4.3 and 2.7 percent of GDP in 2013 and 2014).
Valuation of public debt: Face value
Primary domestic currency: Jordanian dinar
Data last updated: 03/2017


Jordan: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;Nonfinancial Public Corporation;. Central government up to 2012. Starting in 2013, the government balance includes direct transfers to NEPCO (4.3 and 2.7 percent of GDP in 2013 and 2014).
Valuation of public debt: Face value
Primary domestic currency: Jordanian dinar
Data last updated: 03/2017


Kazakhstan: General government revenue (National currency)
Source: IMF Staff Estimates
Latest actual data: 2016
Fiscal assumptions: Budget Law and staff projections
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;
Valuation of public debt: Nominal value
Primary domestic currency: Kazakhstani tenge
Data last updated: 03/2017


Kazakhstan: General government total expenditure (National currency)
Source: IMF Staff Estimates
Latest actual data: 2016
Fiscal assumptions: Budget Law and staff projections
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;
Valuation of public debt: Nominal value
Primary domestic currency: Kazakhstani tenge
Data last updated: 03/2017


Kenya: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015. Raw data is in fiscal year, which runs from July to June.
Start/end months of reporting year: January/December. Reporting year is calendar year, done by taking the average of fiscal years. For example, 2000 is the average of 1999/2000 and 2000/2001.
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;
Valuation of public debt: Current market value
Primary domestic currency: Kenya shillings
Data last updated: 02/2017


Kenya: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015. Raw data is in fiscal year, which runs from July to June.
Start/end months of reporting year: January/December. Reporting year is calendar year, done by taking the average of fiscal years. For example, 2000 is the average of 1999/2000 and 2000/2001.
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;
Valuation of public debt: Current market value
Primary domestic currency: Kenya shillings
Data last updated: 02/2017


Kiribati: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2013
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986. GFS manual adjusted for data shortcomings
Basis of recording: Cash
General government includes: Central Government;Local Government
Primary domestic currency: Australian dollar
Data last updated: 03/2017


Kiribati: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2013
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986. GFS manual adjusted for data shortcomings
Basis of recording: Cash
General government includes: Central Government;Local Government
Primary domestic currency: Australian dollar
Data last updated: 03/2017


Korea: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: The medium-term forecast incorporates the government’s announced medium-term consolidation path.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;. For government gross/net debt only, general government includes central government and local government, starting from 2001.
Valuation of public debt: Nominal value
Primary domestic currency: Korean won
Data last updated: 03/2017


Korea: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: The medium-term forecast incorporates the government’s announced medium-term consolidation path.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;. For government gross/net debt only, general government includes central government and local government, starting from 2001.
Valuation of public debt: Nominal value
Primary domestic currency: Korean won
Data last updated: 03/2017


Kosovo: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Authorities Budget and medium-term expenditure framework as well as staff expectations.
Start/end months of reporting year: January/December
GFS Manual used: Other
Basis of recording: Cash
General government includes: Central Government;Local Government;Other;
Valuation of public debt: Face value
Primary domestic currency: Euro
Data last updated: 02/2017


Kosovo: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Authorities Budget and medium-term expenditure framework as well as staff expectations.
Start/end months of reporting year: January/December
GFS Manual used: Other
Basis of recording: Cash
General government includes: Central Government;Local Government;Other;
Valuation of public debt: Face value
Primary domestic currency: Euro
Data last updated: 02/2017


Kuwait: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015. FY 2014/15
Fiscal assumptions: Staff projections
Start/end months of reporting year: January/December. Source data comes in fiscal year (March/April) basis. Calendar year data calculated by IMF staff using a weighted average of the fiscal data.
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash. Some transactions recorded on accrual basis.
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Kuwaiti dinar
Data last updated: 03/2017


Kuwait: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015. FY 2014/15
Fiscal assumptions: Staff projections
Start/end months of reporting year: January/December. Source data comes in fiscal year (March/April) basis. Calendar year data calculated by IMF staff using a weighted average of the fiscal data.
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash. Some transactions recorded on accrual basis.
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Kuwaiti dinar
Data last updated: 03/2017


Kyrgyz Republic: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Not reported according to GFS
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: Kyrgyz som
Data last updated: 03/2017


Kyrgyz Republic: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Not reported according to GFS
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: Kyrgyz som
Data last updated: 03/2017


Lao P.D.R.: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015/16
Start/end months of reporting year: October/September
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government
Primary domestic currency: Lao kip
Data last updated: 02/2017


Lao P.D.R.: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015/16
Start/end months of reporting year: October/September
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government
Primary domestic currency: Lao kip
Data last updated: 02/2017


Latvia: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;Nonfinancial Public Corporation;
Valuation of public debt: Nominal value
Primary domestic currency: Euro
Data last updated: 03/2017


Latvia: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;Nonfinancial Public Corporation;
Valuation of public debt: Nominal value
Primary domestic currency: Euro
Data last updated: 03/2017


Lebanon: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Revenue projections are made based on the macroeconomic assumptions and revenue buoyancy of various taxes (as measures by elasticity measures and staff's understanding of the authorities' tax policy measures). On the spending side, projections reflect the
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. GFSM 2001 has been adopted but should be refined. Budgetary expenditure data are reported on a modified cash basis, corresponding to the issuance of payment orders.
Basis of recording: Mixed. Modified cash basis (only corrects for arrears)
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Lebanese pound
Data last updated: 02/2017


Lebanon: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Revenue projections are made based on the macroeconomic assumptions and revenue buoyancy of various taxes (as measures by elasticity measures and staff's understanding of the authorities' tax policy measures). On the spending side, projections reflect the
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. GFSM 2001 has been adopted but should be refined. Budgetary expenditure data are reported on a modified cash basis, corresponding to the issuance of payment orders.
Basis of recording: Mixed. Modified cash basis (only corrects for arrears)
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Lebanese pound
Data last updated: 02/2017


Lesotho: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: April/March
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;Local Government;
Valuation of public debt: Current market value
Primary domestic currency: Lesotho loti
Data last updated: 03/2017


Lesotho: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: April/March
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;Local Government;
Valuation of public debt: Current market value
Primary domestic currency: Lesotho loti
Data last updated: 03/2017


Liberia: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Notes: Debt relief was granted in 2009, which explained the high number for that year in general government net lending/borrowing.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: U.S. dollars
Data last updated: 03/2017


Liberia: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Notes: Debt relief was granted in 2009, which explained the high number for that year in general government net lending/borrowing.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: U.S. dollars
Data last updated: 03/2017


Libya: General government revenue (National currency)
Source: Ministry of Finance
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;
Valuation of public debt: Face value
Primary domestic currency: Libyan dinar
Data last updated: 02/2017


Libya: General government total expenditure (National currency)
Source: Ministry of Finance
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;
Valuation of public debt: Face value
Primary domestic currency: Libyan dinar
Data last updated: 02/2017


Lithuania: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Fiscal projections for 2016 are based on the authorities’ budget after adjusting for differences in macroeconomic assumptions, and performance so far. Projections for 2017 onward are passive projections to the extent new policy measures have not been spec
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2014
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value. This is the format of data presented by the authorities.
Primary domestic currency: European euro
Data last updated: 03/2017


Lithuania: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Fiscal projections for 2016 are based on the authorities’ budget after adjusting for differences in macroeconomic assumptions, and performance so far. Projections for 2017 onward are passive projections to the extent new policy measures have not been spec
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2014
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value. This is the format of data presented by the authorities.
Primary domestic currency: European euro
Data last updated: 03/2017


Luxembourg: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: These projections include assumptions based on the 2015 budget and the medium-term projections presented in April-May 2015.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: Euro
Data last updated: 03/2017


Luxembourg: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: These projections include assumptions based on the 2015 budget and the medium-term projections presented in April-May 2015.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: Euro
Data last updated: 03/2017


Macao SAR: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;Social Security Funds;Monetary Public Corporations, incl. central bank;Nonfinancial Public Corporation;
Valuation of public debt: Face value
Primary domestic currency: Macanese pataca


Macao SAR: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;Social Security Funds;Monetary Public Corporations, incl. central bank;Nonfinancial Public Corporation;
Valuation of public debt: Face value
Primary domestic currency: Macanese pataca


FYR Macedonia: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Budget forecast and medium term projections.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986. Lending minus repayment is included in total expenditures
Basis of recording: Cash
General government includes: Central Government;State Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Macedonian denar
Data last updated: 03/2017


FYR Macedonia: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Budget forecast and medium term projections.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986. Lending minus repayment is included in total expenditures
Basis of recording: Cash
General government includes: Central Government;State Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Macedonian denar
Data last updated: 03/2017


Madagascar: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash. Mostly cash
General government includes: Central Government;Local Government;. Data is for central government
Primary domestic currency: Malagasy ariary
Data last updated: 02/2017


Madagascar: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash. Mostly cash
General government includes: Central Government;Local Government;. Data is for central government
Primary domestic currency: Malagasy ariary
Data last updated: 02/2017


Malawi: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015/16
Start/end months of reporting year: July/June
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government
Primary domestic currency: Malawi kwacha
Data last updated: 02/2017


Malawi: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015/16
Start/end months of reporting year: July/June
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government
Primary domestic currency: Malawi kwacha
Data last updated: 02/2017


Malaysia: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Fiscal Budget Economic Report October 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;. General government also includes 79 statutory bodies with individual budgets.
Valuation of public debt: Nominal value
Primary domestic currency: Malaysian ringgit
Data last updated: 03/2017


Malaysia: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Fiscal Budget Economic Report October 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;. General government also includes 79 statutory bodies with individual budgets.
Valuation of public debt: Nominal value
Primary domestic currency: Malaysian ringgit
Data last updated: 03/2017


Maldives: General government revenue (National currency)
Source: Ministry of Finance and Treasury
Latest actual data: 2015. budget estimates
Start/end months of reporting year: January/December. Calendar
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value. During the mission in Oct/Nov 2010, we found that the public guaranteed SOE debt for 2009 was only 20 percent of the figure previously reported. As a result, public debt to GDP ratio has declined significantly for 2009.
Primary domestic currency: Maldivian rufiyaa
Data last updated: 03/2017


Maldives: General government total expenditure (National currency)
Source: Ministry of Finance and Treasury
Latest actual data: 2015. budget estimates
Start/end months of reporting year: January/December. Calendar
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value. During the mission in Oct/Nov 2010, we found that the public guaranteed SOE debt for 2009 was only 20 percent of the figure previously reported. As a result, public debt to GDP ratio has declined significantly for 2009.
Primary domestic currency: Maldivian rufiyaa
Data last updated: 03/2017


Mali: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Aprroved budget and agreed program budget for current year; authorities'medium-term fiscal framework plus staff estimates for outer years.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Expenditure is reported on accrual basis, revenue on a cash basis (except for corporate income tax, which has a separate reporting regime)
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: CFA franc
Data last updated: 03/2017


Mali: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Aprroved budget and agreed program budget for current year; authorities'medium-term fiscal framework plus staff estimates for outer years.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Expenditure is reported on accrual basis, revenue on a cash basis (except for corporate income tax, which has a separate reporting regime)
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: CFA franc
Data last updated: 03/2017


Malta: General government revenue (National currency)
Source: NSO data via Eurostat
Latest actual data: 2015
Fiscal assumptions: Projections are based on the latest Stability Programme Update by the authorities and budget documents, adjusted for staff's macroeconomic and other assumptions.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Euro
Data last updated: 03/2017


Malta: General government total expenditure (National currency)
Source: NSO data via Eurostat
Latest actual data: 2015
Fiscal assumptions: Projections are based on the latest Stability Programme Update by the authorities and budget documents, adjusted for staff's macroeconomic and other assumptions.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Euro
Data last updated: 03/2017


Marshall Islands: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2014/15
Start/end months of reporting year: October/September. Data only available for Fiscal Year for most series, the desk estimates calendar year data are the same with fiscal year data.
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: U.S. dollar
Data last updated: 03/2017


Marshall Islands: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2014/15
Start/end months of reporting year: October/September. Data only available for Fiscal Year for most series, the desk estimates calendar year data are the same with fiscal year data.
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: U.S. dollar
Data last updated: 03/2017


Mauritania: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2014
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Mauritanian ouguiya
Data last updated: 03/2017


Mauritania: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2014
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Mauritanian ouguiya
Data last updated: 03/2017


Mauritius: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Notes: The overall balance (Central Government net lending and borrowing) and primary balance series do not include flows from extra-budgetary funds starting in 2007.
Fiscal assumptions: Authorities and Staff Calculations
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash. Few non-cash calculations.
General government includes: Central Government;Local Government;Nonfinancial Public Corporation;
Valuation of public debt: Face value
Primary domestic currency: Mauritian rupee
Data last updated: 01/2017


Mauritius: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Notes: The overall balance (Central Government net lending and borrowing) and primary balance series do not include flows from extra-budgetary funds starting in 2007.
Fiscal assumptions: Authorities and Staff Calculations
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash. Few non-cash calculations.
General government includes: Central Government;Local Government;Nonfinancial Public Corporation;
Valuation of public debt: Face value
Primary domestic currency: Mauritian rupee
Data last updated: 01/2017


Mexico: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: Fiscal projections for 2017 are broadly in line with the approved budget; projections for 2018 onward assume compliance with rules established in the Fiscal Responsibility Law.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. Currently the Mexico team is submitting data to WEO using GFSM2001 classification by doing some in-house adjustments with the help of STA. This classification is also used to present fiscal tables in the Art IV reports (in addition to standard tables used
Basis of recording: Cash
General government includes: Central Government;Social Security Funds;Nonmonetary Financial Public Corporations;Nonfinancial Public Corporation;. Includes central government, social security funds, state-owned enterprises, public development banks but excludes state and local governments.
Valuation of public debt: Face value
Primary domestic currency: Mexican peso
Data last updated: 03/2017


Mexico: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: Fiscal projections for 2017 are broadly in line with the approved budget; projections for 2018 onward assume compliance with rules established in the Fiscal Responsibility Law.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. Currently the Mexico team is submitting data to WEO using GFSM2001 classification by doing some in-house adjustments with the help of STA. This classification is also used to present fiscal tables in the Art IV reports (in addition to standard tables used
Basis of recording: Cash
General government includes: Central Government;Social Security Funds;Nonmonetary Financial Public Corporations;Nonfinancial Public Corporation;. Includes central government, social security funds, state-owned enterprises, public development banks but excludes state and local governments.
Valuation of public debt: Face value
Primary domestic currency: Mexican peso
Data last updated: 03/2017


Micronesia: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2014/15
Fiscal assumptions: Accrual basis following fiscal year
Start/end months of reporting year: October/September
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Other
General government includes: Central Government;State Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: U.S. dollar
Data last updated: 03/2017


Micronesia: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2014/15
Fiscal assumptions: Accrual basis following fiscal year
Start/end months of reporting year: October/September
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Other
General government includes: Central Government;State Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: U.S. dollar
Data last updated: 03/2017


Moldova: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: Various bases and growth rates for GDP, consumption , import, wages, energy prices, demographic changes.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Moldovan leu
Data last updated: 03/2017


Moldova: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: Various bases and growth rates for GDP, consumption , import, wages, energy prices, demographic changes.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Moldovan leu
Data last updated: 03/2017


Mongolia: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;Social Security Funds;Other;
Valuation of public debt: Face value
Primary domestic currency: Mongolian togrog
Data last updated: 03/2017


Mongolia: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;Social Security Funds;Other;
Valuation of public debt: Face value
Primary domestic currency: Mongolian togrog
Data last updated: 03/2017


Montenegro: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016. Preliminary for 2016
Fiscal assumptions: Medium-Term framework and fiscal policy
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Euro
Data last updated: 03/2017


Montenegro: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016. Preliminary for 2016
Fiscal assumptions: Medium-Term framework and fiscal policy
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Euro
Data last updated: 03/2017


Morocco: General government revenue (National currency)
Source: Ministry of Economy and/or Planning
Latest actual data: 2016
Fiscal assumptions: Authorties' and staff estimates
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;. Other level fiscal data is not available from the authorities.
Valuation of public debt: Face value
Primary domestic currency: Moroccan dirham
Data last updated: 03/2017


Morocco: General government total expenditure (National currency)
Source: Ministry of Economy and/or Planning
Latest actual data: 2016
Fiscal assumptions: Authorties' and staff estimates
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;. Other level fiscal data is not available from the authorities.
Valuation of public debt: Face value
Primary domestic currency: Moroccan dirham
Data last updated: 03/2017


Mozambique: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: Fiscal projections assume a moderate increase in revenue/GDP, commensurate increase in domestic primary spending, and accounts for a lower aid flow, with grants contribution declining. These projections have been discussed during the 2009 review missions.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Mix accrual and cash basis
General government includes: Central Government;State Government;
Valuation of public debt: Nominal value. Authorities report on stock of debt on a nominal basis. Data for the DSA are calculated discounting maturities over the relevant period
Primary domestic currency: Mozambican metical
Data last updated: 02/2017


Mozambique: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: Fiscal projections assume a moderate increase in revenue/GDP, commensurate increase in domestic primary spending, and accounts for a lower aid flow, with grants contribution declining. These projections have been discussed during the 2009 review missions.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Mix accrual and cash basis
General government includes: Central Government;State Government;
Valuation of public debt: Nominal value. Authorities report on stock of debt on a nominal basis. Data for the DSA are calculated discounting maturities over the relevant period
Primary domestic currency: Mozambican metical
Data last updated: 02/2017


Myanmar: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015/16
Fiscal assumptions: Fiscal projections are made based on budget numbers, discussions with the authorities, and staff adjustments.
Start/end months of reporting year: April/March
GFS Manual used: Includes adjustments by staff towards GFSM 2001 presentation
Basis of recording: Partly cash, partly accrual
General government includes: Central Government;Nonfinancial Public Corporation;
Valuation of public debt: Face value
Primary domestic currency: Myanmar kyat
Data last updated: 03/2017


Myanmar: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015/16
Fiscal assumptions: Fiscal projections are made based on budget numbers, discussions with the authorities, and staff adjustments.
Start/end months of reporting year: April/March
GFS Manual used: Includes adjustments by staff towards GFSM 2001 presentation
Basis of recording: Partly cash, partly accrual
General government includes: Central Government;Nonfinancial Public Corporation;
Valuation of public debt: Face value
Primary domestic currency: Myanmar kyat
Data last updated: 03/2017


Namibia: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015/16
Start/end months of reporting year: April/March
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;Other;
Valuation of public debt: Nominal value
Primary domestic currency: Namibia dollar
Data last updated: 03/2017


Namibia: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015/16
Start/end months of reporting year: April/March
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;Other;
Valuation of public debt: Nominal value
Primary domestic currency: Namibia dollar
Data last updated: 03/2017


Nauru: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015/16. Latest actual data provided is for fiscal year 2015/16. However, this is not from government's audited accounts. The latest government financial statement in FY 2014/15
Start/end months of reporting year: July/June
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. The GFS manual is only partially used.
Basis of recording: Mixed
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: Australian dollar
Data last updated: 03/2017


Nauru: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015/16. Latest actual data provided is for fiscal year 2015/16. However, this is not from government's audited accounts. The latest government financial statement in FY 2014/15
Start/end months of reporting year: July/June
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. The GFS manual is only partially used.
Basis of recording: Mixed
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: Australian dollar
Data last updated: 03/2017


Nepal: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015/16
Start/end months of reporting year: August/July
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;. Coverage of fiscal accounts in Nepal is limited to Central Government.
Valuation of public debt: Face value
Primary domestic currency: Nepalese rupee
Data last updated: 03/2017


Nepal: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015/16
Start/end months of reporting year: August/July
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;. Coverage of fiscal accounts in Nepal is limited to Central Government.
Valuation of public debt: Face value
Primary domestic currency: Nepalese rupee
Data last updated: 03/2017


Netherlands: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Fiscal projections for the period 2016–22 are based on the authorities’ Bureau for Economic Policy Analysis budget projections, after differences in macroeconomic assumptions are adjusted for. Historical data were revised following the June 2014 Central B
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Euro
Data last updated: 03/2017


Netherlands: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Fiscal projections for the period 2016–22 are based on the authorities’ Bureau for Economic Policy Analysis budget projections, after differences in macroeconomic assumptions are adjusted for. Historical data were revised following the June 2014 Central B
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Euro
Data last updated: 03/2017


New Zealand: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015/16
Fiscal assumptions: Fiscal projections are based on the authorities’ FY2016-17 budget, The 2016 Half Year Economic and Fiscal Update, and IMF staff estimates.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;. Central Government
Valuation of public debt: Current market value
Primary domestic currency: New Zealand dollar
Data last updated: 03/2017


New Zealand: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015/16
Fiscal assumptions: Fiscal projections are based on the authorities’ FY2016-17 budget, The 2016 Half Year Economic and Fiscal Update, and IMF staff estimates.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;. Central Government
Valuation of public debt: Current market value
Primary domestic currency: New Zealand dollar
Data last updated: 03/2017


Nicaragua: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Nicaraguan córdoba
Data last updated: 03/2017


Nicaragua: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Nicaraguan córdoba
Data last updated: 03/2017


Niger: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Fiscal projections for 2015 are based on the authorities’ budget whereas the 2016 forecast was made to have a 1.7 per cent of GDP fiscal consolidation (compared to 2015).
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Accrual
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: CFA franc
Data last updated: 02/2017


Niger: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Fiscal projections for 2015 are based on the authorities’ budget whereas the 2016 forecast was made to have a 1.7 per cent of GDP fiscal consolidation (compared to 2015).
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Accrual
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: CFA franc
Data last updated: 02/2017


Nigeria: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: Historical data series, annual budget and MTEF at the Federal Government level, and additional data from the authorities
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash. Fiscal data are based on execution data received from the authorities.
General government includes: Central Government;State Government;Local Government;Nonfinancial Public Corporation;
Valuation of public debt: Current market value
Primary domestic currency: Nigerian naira
Data last updated: 03/2017


Nigeria: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: Historical data series, annual budget and MTEF at the Federal Government level, and additional data from the authorities
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash. Fiscal data are based on execution data received from the authorities.
General government includes: Central Government;State Government;Local Government;Nonfinancial Public Corporation;
Valuation of public debt: Current market value
Primary domestic currency: Nigerian naira
Data last updated: 03/2017


Norway: General government revenue (National currency)
Source: National Statistical Office and Ministry of Finance
Latest actual data: 2015
Fiscal assumptions: Fiscal projections are based on the authorities’ 2015 revised budget and 2016 budget proposal submitted to the parliament. Structural and cyclically adjusted balances are based on non oil balance.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2014
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Current market value
Primary domestic currency: Norwegian krone
Data last updated: 03/2017


Norway: General government total expenditure (National currency)
Source: National Statistical Office and Ministry of Finance
Latest actual data: 2015
Fiscal assumptions: Fiscal projections are based on the authorities’ 2015 revised budget and 2016 budget proposal submitted to the parliament. Structural and cyclically adjusted balances are based on non oil balance.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2014
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Current market value
Primary domestic currency: Norwegian krone
Data last updated: 03/2017


Oman: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Staff estimates
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Omani rial
Data last updated: 03/2017


Oman: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Staff estimates
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Omani rial
Data last updated: 03/2017


Pakistan: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015/16. Central government and general government net lending/borrowing exclude payments for electricity arrears and commodity operations in the fiscal years 2009/10, 2010/11, and 2011/12.
Notes: Government gross debt and net debt figures include IMF obligations.
Start/end months of reporting year: July/June
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;
Valuation of public debt: Nominal value
Primary domestic currency: Pakistan rupee
Data last updated: 04/2017


Pakistan: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015/16. Central government and general government net lending/borrowing exclude payments for electricity arrears and commodity operations in the fiscal years 2009/10, 2010/11, and 2011/12.
Notes: Government gross debt and net debt figures include IMF obligations.
Start/end months of reporting year: July/June
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;
Valuation of public debt: Nominal value
Primary domestic currency: Pakistan rupee
Data last updated: 04/2017


Palau: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2014/15
Fiscal assumptions: Fiscal projections assume that current expenditure growth is contained and revenue growth is supported by the introduction of a value added tax since FY2015/16.
Start/end months of reporting year: October/September
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Other
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: U.S. dollar
Data last updated: 03/2017


Palau: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2014/15
Fiscal assumptions: Fiscal projections assume that current expenditure growth is contained and revenue growth is supported by the introduction of a value added tax since FY2015/16.
Start/end months of reporting year: October/September
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Other
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: U.S. dollar
Data last updated: 03/2017


Panama: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015. 2012. The NFPS excludes the Panama Canal Authority and three other public enterprises.
Notes: Net lending/borrowing includes ACP and Social Security contributions and differs from the official NFPS balance.
Fiscal assumptions: Budget
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;Social Security Funds;Nonfinancial Public Corporation;
Valuation of public debt: Nominal value
Primary domestic currency: U.S. dollar
Data last updated: 03/2017


Panama: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015. 2012. The NFPS excludes the Panama Canal Authority and three other public enterprises.
Notes: Net lending/borrowing includes ACP and Social Security contributions and differs from the official NFPS balance.
Fiscal assumptions: Budget
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;Social Security Funds;Nonfinancial Public Corporation;
Valuation of public debt: Nominal value
Primary domestic currency: U.S. dollar
Data last updated: 03/2017


Papua New Guinea: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2013
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: Papua New Guinea kina
Data last updated: 03/2017


Papua New Guinea: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2013
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: Papua New Guinea kina
Data last updated: 03/2017


Paraguay: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: General Government accounts on a cash basis
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;Social Security Funds;Monetary Public Corporations, incl. central bank;Nonfinancial Public Corporation;
Valuation of public debt: Face value
Primary domestic currency: Paraguayan guaraní
Data last updated: 03/2017


Paraguay: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: General Government accounts on a cash basis
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;Social Security Funds;Monetary Public Corporations, incl. central bank;Nonfinancial Public Corporation;
Valuation of public debt: Face value
Primary domestic currency: Paraguayan guaraní
Data last updated: 03/2017


Peru: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: Peruvian nuevo sol
Data last updated: 03/2017


Peru: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: Peruvian nuevo sol
Data last updated: 03/2017


Philippines: General government revenue (National currency)
Source: Ministry of Finance or Treasury. Department of Finance
Latest actual data: 2016. 2014 data accommodates actual figures for national government revenue and expenditure, but reflects projections for local governments and social security institutions.
Fiscal assumptions: Fiscal projections assume that the authorities’ fiscal deficit target will be achieved in 2016 and beyond. Revenue projections reflect the IMF staff’s macroeconomic assumptions and incorporate anticipated improvements in tax administration. Expenditure pr
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash. Classification of revenues and expenses is based on GFSM 2001, but the accounting method is on a cash basis.
General government includes: Central Government;Local Government;Social Security Funds;. Local governments comprise provinces, cities, and municipalities.
Valuation of public debt: Nominal value
Primary domestic currency: Philippine peso
Data last updated: 03/2017


Philippines: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury. Department of Finance
Latest actual data: 2016. 2014 data accommodates actual figures for national government revenue and expenditure, but reflects projections for local governments and social security institutions.
Fiscal assumptions: Fiscal projections assume that the authorities’ fiscal deficit target will be achieved in 2016 and beyond. Revenue projections reflect the IMF staff’s macroeconomic assumptions and incorporate anticipated improvements in tax administration. Expenditure pr
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash. Classification of revenues and expenses is based on GFSM 2001, but the accounting method is on a cash basis.
General government includes: Central Government;Local Government;Social Security Funds;. Local governments comprise provinces, cities, and municipalities.
Valuation of public debt: Nominal value
Primary domestic currency: Philippine peso
Data last updated: 03/2017


Poland: General government revenue (National currency)
Source: Ministry of Finance or Treasury. Eurostat
Latest actual data: 2016
Fiscal assumptions: Data is on a ESA-95 2004 and prior. Data is on ESA-2010 beginning 2005 (accrual) basis. Projections are based on the 2017 budget. The projections also take into account the effects of the 2014 pension changes.
Start/end months of reporting year: January/December
GFS Manual used: European System of Accounts (ESA) 2010
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: Polish zloty
Data last updated: 04/2017


Poland: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury. Eurostat
Latest actual data: 2016
Fiscal assumptions: Data is on a ESA-95 2004 and prior. Data is on ESA-2010 beginning 2005 (accrual) basis. Projections are based on the 2017 budget. The projections also take into account the effects of the 2014 pension changes.
Start/end months of reporting year: January/December
GFS Manual used: European System of Accounts (ESA) 2010
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: Polish zloty
Data last updated: 04/2017


Portugal: General government revenue (National currency)
Source: National Statistics Office
Latest actual data: 2015
Fiscal assumptions: The estimate for 2016 reflects the cash outturn and Jan-Sep execution data on a national accounts basis; the projections for 2017 are based on the authorities’ approved budget, adjusted to reflect the IMF staff’s macroeconomic forecast. Projections therea
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;Other;
Valuation of public debt: Nominal value. Net debt is net of government deposits
Primary domestic currency: Euro
Data last updated: 03/2017


Portugal: General government total expenditure (National currency)
Source: National Statistics Office
Latest actual data: 2015
Fiscal assumptions: The estimate for 2016 reflects the cash outturn and Jan-Sep execution data on a national accounts basis; the projections for 2017 are based on the authorities’ approved budget, adjusted to reflect the IMF staff’s macroeconomic forecast. Projections therea
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;Other;
Valuation of public debt: Nominal value. Net debt is net of government deposits
Primary domestic currency: Euro
Data last updated: 03/2017


Puerto Rico: General government revenue (National currency)
Source: Government Development Bank of Puerto Rico; and Fiscal and Economic Growth Plan
Latest actual data: 2014/15
Fiscal assumptions: Fiscal projections are based on Puerto Rico Fiscal and Economic Growth Plan (FEGP) that was prepared in 2015 pursuant to Governor Padilla’s executive order, with subsequent further updates on debt data in 2016. In line with assumptions of this plan, IMF p
Start/end months of reporting year: July/June
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual. IMF calculations are based on an accrual basis, whereas authorities' calculations are based on a cash basis.
General government includes: General government is defined as all general governmental entities, excluding Puerto Rico Electric Power Authority (PREPA) and Puerto Rico Aqueducts and Sewers Authority (PRASA). General government entities include the General Fund, Puerto Rico Infrastruc
Valuation of public debt: Current market value. Data for public debt have been provided by the authorities. The definition of government for public debt data excludes PREPA and PRASA and includes all other entities of general government in fiscal accounts.
Primary domestic currency: U.S. dollar


Puerto Rico: General government total expenditure (National currency)
Source: Government Development Bank of Puerto Rico; and Fiscal and Economic Growth Plan
Latest actual data: 2014/15
Fiscal assumptions: Fiscal projections are based on Puerto Rico Fiscal and Economic Growth Plan (FEGP) that was prepared in 2015 pursuant to Governor Padilla’s executive order, with subsequent further updates on debt data in 2016. In line with assumptions of this plan, IMF p
Start/end months of reporting year: July/June
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual. IMF calculations are based on an accrual basis, whereas authorities' calculations are based on a cash basis.
General government includes: General government is defined as all general governmental entities, excluding Puerto Rico Electric Power Authority (PREPA) and Puerto Rico Aqueducts and Sewers Authority (PRASA). General government entities include the General Fund, Puerto Rico Infrastruc
Valuation of public debt: Current market value. Data for public debt have been provided by the authorities. The definition of government for public debt data excludes PREPA and PRASA and includes all other entities of general government in fiscal accounts.
Primary domestic currency: U.S. dollar


Qatar: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Other;. As a first step towards a more comprehensive coverage of fiscal data, staff estimated SWF return and added it to government’s revenues (and therefore to the balance). This adjustment was done at the level of general government, in order to avoid changes t
Valuation of public debt: Nominal value
Primary domestic currency: Qatari riyal
Data last updated: 02/2017


Qatar: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Other;. As a first step towards a more comprehensive coverage of fiscal data, staff estimated SWF return and added it to government’s revenues (and therefore to the balance). This adjustment was done at the level of general government, in order to avoid changes t
Valuation of public debt: Nominal value
Primary domestic currency: Qatari riyal
Data last updated: 02/2017


Romania: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: The fiscal projections for 2016 reflect legislated changes up to the end of 2015. Those for 2017 and beyond assume that the government target deficit is achieved by adjusting capital spending.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. Fiscal sector records on a majority-accrual basis, except with respect to WEO indicators, which are recorded on a GFS-01 cash basis.
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;Other;. Also includes Road Company and Health and Employment Funds.
Valuation of public debt: Face value
Primary domestic currency: Romanian leu
Data last updated: 03/2017


Romania: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: The fiscal projections for 2016 reflect legislated changes up to the end of 2015. Those for 2017 and beyond assume that the government target deficit is achieved by adjusting capital spending.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. Fiscal sector records on a majority-accrual basis, except with respect to WEO indicators, which are recorded on a GFS-01 cash basis.
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;Other;. Also includes Road Company and Health and Employment Funds.
Valuation of public debt: Face value
Primary domestic currency: Romanian leu
Data last updated: 03/2017


Russia: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Projections for 2016-2019 are staff estimates, based on the authorities' budget. Projections for 2020-2022 are based on a proposed oil-price rule assumed to be introduced in 2017, with adjustments by IMF staff
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash is reported on a high frequency basis, accrual is reported on an annual basis with a significant lag.
General government includes: Central Government;State Government;Social Security Funds;
Valuation of public debt: Current market value
Primary domestic currency: Russian ruble
Data last updated: 03/2017


Russia: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Projections for 2016-2019 are staff estimates, based on the authorities' budget. Projections for 2020-2022 are based on a proposed oil-price rule assumed to be introduced in 2017, with adjustments by IMF staff
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash is reported on a high frequency basis, accrual is reported on an annual basis with a significant lag.
General government includes: Central Government;State Government;Social Security Funds;
Valuation of public debt: Current market value
Primary domestic currency: Russian ruble
Data last updated: 03/2017


Rwanda: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Expenditures are recorded on accrual basis, while reveunes are recoreded on cash basis.
General government includes: Central Government;Local Government;
Valuation of public debt: Nominal value
Primary domestic currency: Rwanda franc
Data last updated: 03/2017


Rwanda: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Expenditures are recorded on accrual basis, while reveunes are recoreded on cash basis.
General government includes: Central Government;Local Government;
Valuation of public debt: Nominal value
Primary domestic currency: Rwanda franc
Data last updated: 03/2017


Samoa: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015/16. Fiscal year used
Start/end months of reporting year: July/June
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government
Primary domestic currency: Samoa tala
Data last updated: 03/2017


Samoa: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015/16. Fiscal year used
Start/end months of reporting year: July/June
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government
Primary domestic currency: Samoa tala
Data last updated: 03/2017


San Marino: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Share of GDP, share of consumption, elasticity with respect to GDP, elasticity with respect to consumption
Start/end months of reporting year: January/December
GFS Manual used: The authorities have provided data for the central government, state-owned enterprises, and social security fund for 2004–13, as well as the budget for 2013–15. However, some of the data have not been compiled in accordance with IMF standards
Basis of recording: Other
General government includes: Central Government;
Valuation of public debt: Current market value
Primary domestic currency: Euro
Data last updated: 03/2017


San Marino: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Share of GDP, share of consumption, elasticity with respect to GDP, elasticity with respect to consumption
Start/end months of reporting year: January/December
GFS Manual used: The authorities have provided data for the central government, state-owned enterprises, and social security fund for 2004–13, as well as the budget for 2013–15. However, some of the data have not been compiled in accordance with IMF standards
Basis of recording: Other
General government includes: Central Government;
Valuation of public debt: Current market value
Primary domestic currency: Euro
Data last updated: 03/2017


São Tomé and Príncipe: General government revenue (National currency)
Source: Ministry of Finance or Treasury. Fuel tax revenue from Customs Department
Latest actual data: 2016
Notes: There is no public domestic debt
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: São Tomé and Príncipe dobra
Data last updated: 03/2017


São Tomé and Príncipe: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury. Fuel tax revenue from Customs Department
Latest actual data: 2016
Notes: There is no public domestic debt
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: São Tomé and Príncipe dobra
Data last updated: 03/2017


Saudi Arabia: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: IMF staff projections of oil revenues are based on WEO baseline oil prices. On the expenditure side, starting 2017 following recent reforms, the wage bill estimates do not include anymore the 13th-month pay that used to be awarded every three years in acc
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;. The country team submits Central Government data, not General Government.
Valuation of public debt: Nominal value
Primary domestic currency: Saudi Arabian riyal
Data last updated: 03/2017


Saudi Arabia: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: IMF staff projections of oil revenues are based on WEO baseline oil prices. On the expenditure side, starting 2017 following recent reforms, the wage bill estimates do not include anymore the 13th-month pay that used to be awarded every three years in acc
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;. The country team submits Central Government data, not General Government.
Valuation of public debt: Nominal value
Primary domestic currency: Saudi Arabian riyal
Data last updated: 03/2017


Senegal: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Based on program targets for first 1-2 years, thereafter on DSA considerations. Fiscal accounts are shown in accordance with the 2001 GFS methodology.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: CFA franc
Data last updated: 03/2017


Senegal: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Based on program targets for first 1-2 years, thereafter on DSA considerations. Fiscal accounts are shown in accordance with the 2001 GFS methodology.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: CFA franc
Data last updated: 03/2017


Serbia: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986. Combination of GFSM1986 and GFSM2001
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;Social Security Funds;Other;. The general government includes the central and local governments as well as social security funds, pension fund, the employment fund, health fund, and the road company
Valuation of public debt: Nominal value
Primary domestic currency: Serbian dinar
Data last updated: 03/2017


Serbia: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986. Combination of GFSM1986 and GFSM2001
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;Social Security Funds;Other;. The general government includes the central and local governments as well as social security funds, pension fund, the employment fund, health fund, and the road company
Valuation of public debt: Nominal value
Primary domestic currency: Serbian dinar
Data last updated: 03/2017


Seychelles: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Staff projections
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986. Change in presentation to reflect 2011 Budget classification and transition to GFS2001. Data prior to 2007 may not add up due to breaks in the GFS1986/2001 coverage.
Basis of recording: Cash
General government includes: Central Government;Social Security Funds;. Change in coverage of general government as of 2011 Budget and incorporation of budget dependent entities
Valuation of public debt: Nominal value. Book value
Primary domestic currency: Seychelles rupee
Data last updated: 03/2017


Seychelles: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Staff projections
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986. Change in presentation to reflect 2011 Budget classification and transition to GFS2001. Data prior to 2007 may not add up due to breaks in the GFS1986/2001 coverage.
Basis of recording: Cash
General government includes: Central Government;Social Security Funds;. Change in coverage of general government as of 2011 Budget and incorporation of budget dependent entities
Valuation of public debt: Nominal value. Book value
Primary domestic currency: Seychelles rupee
Data last updated: 03/2017


Sierra Leone: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Sierra Leonean leone
Data last updated: 02/2017


Sierra Leone: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Sierra Leonean leone
Data last updated: 02/2017


Singapore: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015/16
Fiscal assumptions: For fiscal year 2016/17 and 2017/18, projections are based on budget numbers. For the remainder of the projection period, the IMF staff assumes unchanged policies.
Start/end months of reporting year: April/March
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash. Authorities use cash accounting.
General government includes: Central Government;. There is no local government in Singapore and thus the general government only includes central government
Valuation of public debt: Nominal value
Primary domestic currency: Singapore dollar
Data last updated: 03/2017


Singapore: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015/16
Fiscal assumptions: For fiscal year 2016/17 and 2017/18, projections are based on budget numbers. For the remainder of the projection period, the IMF staff assumes unchanged policies.
Start/end months of reporting year: April/March
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash. Authorities use cash accounting.
General government includes: Central Government;. There is no local government in Singapore and thus the general government only includes central government
Valuation of public debt: Nominal value
Primary domestic currency: Singapore dollar
Data last updated: 03/2017


Slovak Republic: General government revenue (National currency)
Source: Eurostat
Latest actual data: 2015
Notes: fiscal data comply with ESA2010
Fiscal assumptions: Projections for 2015 are based on the authorities’ 2015 budget as approved by parliament and subsequent changes. Projections for 2016 take into account draft budget presented by the authorities. Projections for 2017 and beyond reflect no policy change sce
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: Euro
Data last updated: 03/2017


Slovak Republic: General government total expenditure (National currency)
Source: Eurostat
Latest actual data: 2015
Notes: fiscal data comply with ESA2010
Fiscal assumptions: Projections for 2015 are based on the authorities’ 2015 budget as approved by parliament and subsequent changes. Projections for 2016 take into account draft budget presented by the authorities. Projections for 2017 and beyond reflect no policy change sce
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: Euro
Data last updated: 03/2017


Slovenia: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: Euro
Data last updated: 03/2017


Slovenia: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;Social Security Funds;
Valuation of public debt: Face value
Primary domestic currency: Euro
Data last updated: 03/2017


Solomon Islands: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2014
Fiscal assumptions: Fiscal projections are based on program supported by the SCF arrangement with the Fund.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Solomon Islands dollar
Data last updated: 03/2017


Solomon Islands: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2014
Fiscal assumptions: Fiscal projections are based on program supported by the SCF arrangement with the Fund.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Solomon Islands dollar
Data last updated: 03/2017


South Africa: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: Fiscal projections are based on the authorities’ 2017 Budget Review.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;State Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: South African rand
Data last updated: 03/2017


South Africa: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: Fiscal projections are based on the authorities’ 2017 Budget Review.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;State Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: South African rand
Data last updated: 03/2017


South Sudan: General government revenue (National currency)
Source: Ministry of Finance or Treasury. Ministry of Finance, Commerce, Investment and Economic Planning
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Other
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: South Sudanese pound
Data last updated: 03/2017


South Sudan: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury. Ministry of Finance, Commerce, Investment and Economic Planning
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Other
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: South Sudanese pound
Data last updated: 03/2017


Spain: General government revenue (National currency)
Source: Ministry of Finance or Treasury. Eurostat
Latest actual data: 2015
Fiscal assumptions: For 2016, fiscal data are staff projections, reflecting the cash outturn through November. For 2017 and beyond, fiscal projections are based on the measures specified in the Updated Draft Budgetary Plan from December 2016 and in the Stability Programme Up
Start/end months of reporting year: January/December
GFS Manual used: European System of Accounts (ESA) 2010
Basis of recording: Accrual
General government includes: Central Government;State Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Euro
Data last updated: 03/2017


Spain: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury. Eurostat
Latest actual data: 2015
Fiscal assumptions: For 2016, fiscal data are staff projections, reflecting the cash outturn through November. For 2017 and beyond, fiscal projections are based on the measures specified in the Updated Draft Budgetary Plan from December 2016 and in the Stability Programme Up
Start/end months of reporting year: January/December
GFS Manual used: European System of Accounts (ESA) 2010
Basis of recording: Accrual
General government includes: Central Government;State Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Euro
Data last updated: 03/2017


Sri Lanka: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: It is based on the authoritie's medium term fiscal framework and the revenue measures proposed.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Sri Lanka rupee
Data last updated: 03/2017


Sri Lanka: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: It is based on the authoritie's medium term fiscal framework and the revenue measures proposed.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Sri Lanka rupee
Data last updated: 03/2017


St. Kitts and Nevis: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2014
Notes: Government expenses in social benefits is included in expenses not elsewhere classified.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;. Debt corresponds to nonfinancial public sector (central government and SOEs)
Valuation of public debt: Nominal value
Primary domestic currency: Eastern Caribbean dollar
Data last updated: 02/2017


St. Kitts and Nevis: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2014
Notes: Government expenses in social benefits is included in expenses not elsewhere classified.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;. Debt corresponds to nonfinancial public sector (central government and SOEs)
Valuation of public debt: Nominal value
Primary domestic currency: Eastern Caribbean dollar
Data last updated: 02/2017


St. Lucia: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015/16. Preliminary.
Start/end months of reporting year: April/March
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;. Debt corresponds to nonfinancial public sector (central government and SOEs)
Valuation of public debt: Nominal value
Primary domestic currency: Eastern Caribbean dollar
Data last updated: 03/2017


St. Lucia: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015/16. Preliminary.
Start/end months of reporting year: April/March
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;. Debt corresponds to nonfinancial public sector (central government and SOEs)
Valuation of public debt: Nominal value
Primary domestic currency: Eastern Caribbean dollar
Data last updated: 03/2017


St. Vincent and the Grenadines: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: Discussions with the authorities and projections for growth and inflation
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. The authorities are using the GFS 1986. But the data was transformed to GFS 2001 format for WEO purpose.
Basis of recording: Cash
General government includes: Central Government;. Debt corresponds to nonfinancial public sector (central government and SOEs)
Valuation of public debt: Nominal value
Primary domestic currency: Eastern Caribbean dollar
Data last updated: 01/2017


St. Vincent and the Grenadines: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Fiscal assumptions: Discussions with the authorities and projections for growth and inflation
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. The authorities are using the GFS 1986. But the data was transformed to GFS 2001 format for WEO purpose.
Basis of recording: Cash
General government includes: Central Government;. Debt corresponds to nonfinancial public sector (central government and SOEs)
Valuation of public debt: Nominal value
Primary domestic currency: Eastern Caribbean dollar
Data last updated: 01/2017


Sudan: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015. Estimation (preliminary data)
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Mixed. Revenue - cash, Expenditure - adjusted cash (arrears of more than 90 days need to be recorded on accrual basis)
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Sudanese pound
Data last updated: 02/2017


Sudan: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015. Estimation (preliminary data)
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Mixed. Revenue - cash, Expenditure - adjusted cash (arrears of more than 90 days need to be recorded on accrual basis)
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Sudanese pound
Data last updated: 02/2017


Suriname: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Notes: Total expenditures include statistical discrepancies classified under Purchase/Use of Goods and Services. Net lending is not included.
Fiscal assumptions: IMF staff projections
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Commitments Basis
General government includes: Central Government;
Valuation of public debt: Current market value
Primary domestic currency: Surinamese dollar
Data last updated: 03/2017


Suriname: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Notes: Total expenditures include statistical discrepancies classified under Purchase/Use of Goods and Services. Net lending is not included.
Fiscal assumptions: IMF staff projections
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Commitments Basis
General government includes: Central Government;
Valuation of public debt: Current market value
Primary domestic currency: Surinamese dollar
Data last updated: 03/2017


Swaziland: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015/16
Start/end months of reporting year: April/March
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Swaziland lilangeni
Data last updated: 02/2017


Swaziland: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015/16
Start/end months of reporting year: April/March
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Swaziland lilangeni
Data last updated: 02/2017


Sweden: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Fiscal projections take into account the authorities’ projections based on the 2016 Spring Budget. The impact of cyclical developments on the fiscal accounts is calculated using the 2005 Organization for Economic Cooperation's elasticity in order to take
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value. Nominal Value debt valuation is consistent with Eurostat's definition
Primary domestic currency: Swedish krona
Data last updated: 03/2017


Sweden: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Fiscal projections take into account the authorities’ projections based on the 2016 Spring Budget. The impact of cyclical developments on the fiscal accounts is calculated using the 2005 Organization for Economic Cooperation's elasticity in order to take
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value. Nominal Value debt valuation is consistent with Eurostat's definition
Primary domestic currency: Swedish krona
Data last updated: 03/2017


Switzerland: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2014
Fiscal assumptions: The projections assume that fiscal policy is adjusted as necessary to keep fiscal balances in line with the requirements of Switzerland’s fiscal rules.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;State Government;Local Government;Social Security Funds;Other;. Other refers to Cantons.
Valuation of public debt: Nominal value
Primary domestic currency: Swiss franc
Data last updated: 04/2017


Switzerland: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2014
Fiscal assumptions: The projections assume that fiscal policy is adjusted as necessary to keep fiscal balances in line with the requirements of Switzerland’s fiscal rules.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;State Government;Local Government;Social Security Funds;Other;. Other refers to Cantons.
Valuation of public debt: Nominal value
Primary domestic currency: Swiss franc
Data last updated: 04/2017


Syria: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2009
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: Syrian pound
Data last updated: 08/2015


Syria: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2009
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Face value
Primary domestic currency: Syrian pound
Data last updated: 08/2015


Taiwan Province of China: General government revenue (National currency)
Source: Ministry of Finance or Treasury. Data retrieved from CEIC
Latest actual data: 2015
Notes: We do not have data on policy lending.
Fiscal assumptions: Projections for 2015-20 are based on the assumptions underlying the IMF staff's medium-term macroeconomic scenario.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986. Authorities do not publish in GFS Manual 2001. Data estimated by staff.
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value. General government gross debt includes non-self redeeming debt maturity >= 1 year.
Primary domestic currency: New Taiwan dollar
Data last updated: 03/2017


Taiwan Province of China: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury. Data retrieved from CEIC
Latest actual data: 2015
Notes: We do not have data on policy lending.
Fiscal assumptions: Projections for 2015-20 are based on the assumptions underlying the IMF staff's medium-term macroeconomic scenario.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986. Authorities do not publish in GFS Manual 2001. Data estimated by staff.
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value. General government gross debt includes non-self redeeming debt maturity >= 1 year.
Primary domestic currency: New Taiwan dollar
Data last updated: 03/2017


Tajikistan: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Tajik somoni
Data last updated: 03/2017


Tajikistan: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Tajik somoni
Data last updated: 03/2017


Tanzania: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Local Government
Primary domestic currency: Tanzania shilling
Data last updated: 03/2017


Tanzania: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Local Government
Primary domestic currency: Tanzania shilling
Data last updated: 03/2017


Thailand: General government revenue (National currency)
Source: Ministry of Finance or Treasury. Downloaded from MoF website
Latest actual data: 2014/15
Fiscal assumptions: For the projection period, the IMF staff assumes that planned infrastructure investment programs will not be implemented.
Start/end months of reporting year: October/September
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;. Thailand does not have State Government system. Its central government consists of budgetary central government, extra budgetary funds, and institutions and social security funds. Public debt data includes debt of the central government and non-monetary p
Valuation of public debt: Nominal value. Book value.
Primary domestic currency: Thai baht
Data last updated: 04/2017


Thailand: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury. Downloaded from MoF website
Latest actual data: 2014/15
Fiscal assumptions: For the projection period, the IMF staff assumes that planned infrastructure investment programs will not be implemented.
Start/end months of reporting year: October/September
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;. Thailand does not have State Government system. Its central government consists of budgetary central government, extra budgetary funds, and institutions and social security funds. Public debt data includes debt of the central government and non-monetary p
Valuation of public debt: Nominal value. Book value.
Primary domestic currency: Thai baht
Data last updated: 04/2017


Timor-Leste: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: U.S. dollar
Data last updated: 02/2017


Timor-Leste: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: U.S. dollar
Data last updated: 02/2017


Togo: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2014
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government
Primary domestic currency: CFA franc
Data last updated: 03/2017


Togo: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2014
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government
Primary domestic currency: CFA franc
Data last updated: 03/2017


Tonga: General government revenue (National currency)
Source: Central Bank. Plus ministry of finance
Latest actual data: 2014
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash. The GFSM2001 data we submit is a mapping exercise from GFS1986, so the basis of recording is still cash-based.
General government includes: Central Government;. The GFSM2001 data we submit is a mapping exercise from GFS1986, but consolidated financial statistics for the broader public sector and general government are not published yet by the authority due to lack of capacity
Valuation of public debt: Face value
Primary domestic currency: Tongan pa’anga
Data last updated: 03/2017


Tonga: General government total expenditure (National currency)
Source: Central Bank. Plus ministry of finance
Latest actual data: 2014
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash. The GFSM2001 data we submit is a mapping exercise from GFS1986, so the basis of recording is still cash-based.
General government includes: Central Government;. The GFSM2001 data we submit is a mapping exercise from GFS1986, but consolidated financial statistics for the broader public sector and general government are not published yet by the authority due to lack of capacity
Valuation of public debt: Face value
Primary domestic currency: Tongan pa’anga
Data last updated: 03/2017


Trinidad and Tobago: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2014/15
Notes: Debt includes central government and nonfinancial state entities and corporations, but excludes debt for open-market operations.
Fiscal assumptions: Fiscal projections are predicated on the latest fiscal data available, as well as the current budget and subsequent official measures and supplementary budgets. However, it is modified by, among other influences, the Fund staff’s macroeconomic projections
Start/end months of reporting year: October/September
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Nonfinancial Public Corporation
Primary domestic currency: Trinidad and Tobago dollar
Data last updated: 03/2017


Trinidad and Tobago: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2014/15
Notes: Debt includes central government and nonfinancial state entities and corporations, but excludes debt for open-market operations.
Fiscal assumptions: Fiscal projections are predicated on the latest fiscal data available, as well as the current budget and subsequent official measures and supplementary budgets. However, it is modified by, among other influences, the Fund staff’s macroeconomic projections
Start/end months of reporting year: October/September
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;Nonfinancial Public Corporation
Primary domestic currency: Trinidad and Tobago dollar
Data last updated: 03/2017


Tunisia: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Tunisian dinar
Data last updated: 03/2017


Tunisia: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Tunisian dinar
Data last updated: 03/2017


Turkey: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Fiscal projections assume that both current and capital spending will be in line with the authorities’ 2017–2019 Medium-Term Program based on current trends and policies.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Turkish lira
Data last updated: 03/2017


Turkey: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Fiscal assumptions: Fiscal projections assume that both current and capital spending will be in line with the authorities’ 2017–2019 Medium-Term Program based on current trends and policies.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Turkish lira
Data last updated: 03/2017


Turkmenistan: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986. The central budget data are not reported according to GFSM 2001 by the authorities.
Basis of recording: Cash
General government includes: Central Government;Local Government;
Valuation of public debt: Nominal value
Primary domestic currency: New Turkmen manat
Data last updated: 03/2017


Turkmenistan: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986. The central budget data are not reported according to GFSM 2001 by the authorities.
Basis of recording: Cash
General government includes: Central Government;Local Government;
Valuation of public debt: Nominal value
Primary domestic currency: New Turkmen manat
Data last updated: 03/2017


Tuvalu: General government revenue (National currency)
Source: IMF Staff Estimates
Latest actual data: 2013
Start/end months of reporting year: January/December
GFS Manual used: Currently not compiling on GFS manual basis
Basis of recording: Tax and grant revenue in cash, others in accrual basis
General government includes: Central Government;
Valuation of public debt: Current market value
Primary domestic currency: Australian dollar
Data last updated: 01/2017


Tuvalu: General government total expenditure (National currency)
Source: IMF Staff Estimates
Latest actual data: 2013
Start/end months of reporting year: January/December
GFS Manual used: Currently not compiling on GFS manual basis
Basis of recording: Tax and grant revenue in cash, others in accrual basis
General government includes: Central Government;
Valuation of public debt: Current market value
Primary domestic currency: Australian dollar
Data last updated: 01/2017


Uganda: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015. Fiscal sector projections and historical data are both in calendar year.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Uganda shilling
Data last updated: 03/2017


Uganda: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015. Fiscal sector projections and historical data are both in calendar year.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Nominal value
Primary domestic currency: Uganda shilling
Data last updated: 03/2017


Ukraine: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015. Starting in 2014, data excludes Crimea and Sevastopol.
Fiscal assumptions: Projections based on IMF staff estimates.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. GFSM 1986 manual is used, certain expdenditure data is already in line with the GFSM2001 on cash basis.
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Ukrainian hryvnia
Data last updated: 03/2017


Ukraine: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015. Starting in 2014, data excludes Crimea and Sevastopol.
Fiscal assumptions: Projections based on IMF staff estimates.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. GFSM 1986 manual is used, certain expdenditure data is already in line with the GFSM2001 on cash basis.
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;Social Security Funds;
Valuation of public debt: Nominal value
Primary domestic currency: Ukrainian hryvnia
Data last updated: 03/2017


United Arab Emirates: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2014
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. Accrual accounting
Basis of recording: Cash
General government includes: Central Government;State Government;Social Security Funds;Other;. Other refers to Budgetary Central Government
Valuation of public debt: Nominal value
Primary domestic currency: U.A.E. dirham
Data last updated: 03/2017


United Arab Emirates: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2014
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001. Accrual accounting
Basis of recording: Cash
General government includes: Central Government;State Government;Social Security Funds;Other;. Other refers to Budgetary Central Government
Valuation of public debt: Nominal value
Primary domestic currency: U.A.E. dirham
Data last updated: 03/2017


United Kingdom: General government revenue (National currency)
Source: National Statistics Office
Latest actual data: 2016
Fiscal assumptions: Fiscal projections are based on the U.K.’s 2017 Budget, published in March 2017, with expenditure projections based on the budgeted nominal values and with revenue projections adjusted for differences between IMF staff forecasts of macroeconomic variables
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;. The concept of state government and social security funds is not applicable to the UK.
Valuation of public debt: Nominal value
Primary domestic currency: Pound sterling
Data last updated: 04/2017


United Kingdom: General government total expenditure (National currency)
Source: National Statistics Office
Latest actual data: 2016
Fiscal assumptions: Fiscal projections are based on the U.K.’s 2017 Budget, published in March 2017, with expenditure projections based on the budgeted nominal values and with revenue projections adjusted for differences between IMF staff forecasts of macroeconomic variables
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;Local Government;. The concept of state government and social security funds is not applicable to the UK.
Valuation of public debt: Nominal value
Primary domestic currency: Pound sterling
Data last updated: 04/2017


United States: General government revenue (National currency)
Source: BEA and IMF's Government Finance Statistics Yearbook (revenue, expenditure, and net lending); Flow of Funds (debt)
Latest actual data: 2015
Notes: Revenue, expenditure, and net lending data are compiled according to the GFSM2001 methodology. Due to data limitations, most series begin 2001.
Fiscal assumptions: Fiscal projections are based on the January 2017 Congressional Budget Office baseline adjusted for the IMF staff’s policy and macroeconomic assumptions. The baseline incorporates the key provisions of the Bipartisan Budget Act of 2015, including a partial
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;State Government;Local Government;
Valuation of public debt: Nominal value
Primary domestic currency: U.S. dollar
Data last updated: 03/2017


United States: General government total expenditure (National currency)
Source: BEA and IMF's Government Finance Statistics Yearbook (revenue, expenditure, and net lending); Flow of Funds (debt)
Latest actual data: 2015
Notes: Revenue, expenditure, and net lending data are compiled according to the GFSM2001 methodology. Due to data limitations, most series begin 2001.
Fiscal assumptions: Fiscal projections are based on the January 2017 Congressional Budget Office baseline adjusted for the IMF staff’s policy and macroeconomic assumptions. The baseline incorporates the key provisions of the Bipartisan Budget Act of 2015, including a partial
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Accrual
General government includes: Central Government;State Government;Local Government;
Valuation of public debt: Nominal value
Primary domestic currency: U.S. dollar
Data last updated: 03/2017


Uruguay: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Notes: Consolidated public sector
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;Monetary Public Corporations, incl. central bank;Nonfinancial Public Corporation;
Valuation of public debt: Face value
Primary domestic currency: Uruguayan peso
Data last updated: 03/2017


Uruguay: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2016
Notes: Consolidated public sector
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Accrual
General government includes: Central Government;Local Government;Social Security Funds;Monetary Public Corporations, incl. central bank;Nonfinancial Public Corporation;
Valuation of public debt: Face value
Primary domestic currency: Uruguayan peso
Data last updated: 03/2017


Uzbekistan: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2014
Fiscal assumptions: Next year projection is based on the authorities’ announced budget and medium-term projections are based on staff’s assessment
Start/end months of reporting year: January/December
GFS Manual used: Data not reported according to GFS methodology.
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;Social Security Funds;Other;
Valuation of public debt: Nominal value
Primary domestic currency: Uzbek sum
Data last updated: 03/2017


Uzbekistan: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2014
Fiscal assumptions: Next year projection is based on the authorities’ announced budget and medium-term projections are based on staff’s assessment
Start/end months of reporting year: January/December
GFS Manual used: Data not reported according to GFS methodology.
Basis of recording: Cash
General government includes: Central Government;State Government;Local Government;Social Security Funds;Other;
Valuation of public debt: Nominal value
Primary domestic currency: Uzbek sum
Data last updated: 03/2017


Vanuatu: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Current market value
Primary domestic currency: Vanuatu vatu
Data last updated: 01/2017


Vanuatu: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Current market value
Primary domestic currency: Vanuatu vatu
Data last updated: 01/2017


Venezuela: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2010
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: 0. Fiscal accounts for 2010–22 correspond to the budgetary central government and Petroleos de Venezuela S.A. (PDVSA). Fiscal accounts before 2010 correspond to the budgetary central government, public enterprises (including PDVSA), Instituto Venezolano de l
Valuation of public debt: Nominal value
Primary domestic currency: Venezuelan bolívar fuerte
Data last updated: 03/2017


Venezuela: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2010
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: 0. Fiscal accounts for 2010–22 correspond to the budgetary central government and Petroleos de Venezuela S.A. (PDVSA). Fiscal accounts before 2010 correspond to the budgetary central government, public enterprises (including PDVSA), Instituto Venezolano de l
Valuation of public debt: Nominal value
Primary domestic currency: Venezuelan bolívar fuerte
Data last updated: 03/2017


Vietnam: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2013
Fiscal assumptions: 2010 is based on authorities' budget (for expenditure); for projections on revenues and financing, staff use the information/measures in the approved budget but the team's macro-framework assumptions.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash. Accrual based reporting is not available.
General government includes: Central Government;State Government;Local Government;
Valuation of public debt: Nominal value
Primary domestic currency: Vietnamese dong
Data last updated: 03/2017


Vietnam: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2013
Fiscal assumptions: 2010 is based on authorities' budget (for expenditure); for projections on revenues and financing, staff use the information/measures in the approved budget but the team's macro-framework assumptions.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash. Accrual based reporting is not available.
General government includes: Central Government;State Government;Local Government;
Valuation of public debt: Nominal value
Primary domestic currency: Vietnamese dong
Data last updated: 03/2017


Yemen: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2013
Fiscal assumptions: Hydrocarbon revenue projection are based at WEO assumptions for oil and gas prices (authorities use $55/brl) and authorities projections of production of oil and gas. Non-hydrocarbon revenues largely reflect authorities projection, as well as most of the
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;Local Government;
Valuation of public debt: Nominal value
Primary domestic currency: Yemeni rial
Data last updated: 03/2017


Yemen: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2013
Fiscal assumptions: Hydrocarbon revenue projection are based at WEO assumptions for oil and gas prices (authorities use $55/brl) and authorities projections of production of oil and gas. Non-hydrocarbon revenues largely reflect authorities projection, as well as most of the
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 2001
Basis of recording: Cash
General government includes: Central Government;Local Government;
Valuation of public debt: Nominal value
Primary domestic currency: Yemeni rial
Data last updated: 03/2017


Zambia: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Current market value
Primary domestic currency: Zambian kwacha
Data last updated: 02/2017


Zambia: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2015
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Current market value
Primary domestic currency: Zambian kwacha
Data last updated: 02/2017


Zimbabwe: General government revenue (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2014
Notes: Fiscal data prior to 2009 are not reliable.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Current market value. In U.S. dollars
Primary domestic currency: U.S. dollar
Data last updated: 03/2017


Zimbabwe: General government total expenditure (National currency)
Source: Ministry of Finance or Treasury
Latest actual data: 2014
Notes: Fiscal data prior to 2009 are not reliable.
Start/end months of reporting year: January/December
GFS Manual used: Government Finance Statistics Manual (GFSM) 1986
Basis of recording: Cash
General government includes: Central Government;
Valuation of public debt: Current market value. In U.S. dollars
Primary domestic currency: U.S. dollar
Data last updated: 03/2017


 
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