The financial accounts are part of the national accounts. The reporting follows internationally standardised concepts and rules: the System of National Accounts 2008 (SNA 2008) and the European and legally binding standard based on it, the European System of National Accounts (ESA 2010). The financial accounts of the general government sector include stocks and transactions of assets and receivables as well as debts and liabilities of units in the general government sector. The general government sector in the narrow sense consists of the federal government, the federal provinces, the municipalities and the social security funds. The sub-sectors of the general government sector are reported to Eurostat on a consolidated (i.e. mutual relationships are balanced) and unconsolidated basis, annually (end of March and end of September) and quarterly (85 days after the end of each quarter).
Methodological note: Revised time series from 1995 in the course of the September 2024 mid-term revision.