1.

Deficit (–) or surplus (+) [1A.1] is equal to net lending (+)/net borrowing (–) (B.9) of S.13.

2.

Deficit (–) or surplus (+) of central government [1A.2] is equal to net lending (+)/net borrowing (–) (B.9) of S.1311.

3.

Deficit (–) or surplus (+) of State government [1A.3] is equal to net lending (+)/net borrowing (–) (B.9) of S.1312.

4.

Deficit (–) or surplus (+) of local government [1A.4] is equal to net lending (+)/net borrowing (–) (B.9) of S.1313.

5.

Deficit (–) or surplus (+) of social security funds [1A.5] is equal to net lending (+)/net borrowing (–) (B.9) of S.1314.

6.

Primary deficit (–) or surplus (+) [1A.6] is equal to deficit (–) or surplus (+) [1A.1], plus interest payable [1A.26].

7.

Total revenue [1A.7] is equal to current revenue [1A.9], plus capital revenue [1A.31].

8.

Total expenditure [1A.8] is equal to current expenditure [1A.21], plus capital expenditure [1A.33].

9.

Current revenue [1A.9] is equal to direct taxes [1A.10], plus indirect taxes [1A.13], plus social contributions [1A.15], plus other current revenue [1A.18], plus sales [1A.20].

10.

Direct taxes [1A.10] is equal to current taxes on income and wealth, etc. (D.5) recorded among resources of S.13.

11.

Direct taxes of which payable by corporations [1A.11] is equal to current taxes on income and wealth, etc. (D.5) recorded among resources of S.13 and uses of S.11 and S.12.

12.

Direct taxes of which payable by households [1A.12] is equal to current taxes on income and wealth, etc. (D.5) recorded among resources of S.13 and uses of S.14.

13.

Indirect taxes [1A.13] is equal to taxes on production and imports (D.2) recorded among resources of S.13, plus indirect taxes receivable by EU budget [1B.2].

14.

Indirect taxes of which VAT [1A.14] is equal to value added type taxes (D.211) recorded among resources of S.13 and S.212.

15.

Social contributions [1A.15] is equal to social contributions (D.61) recorded among resources of S.13.

16.

Social contributions of which employers’ actual social contributions [1A.16] is equal to employers’ actual social contributions (D.6111) recorded among resources of S.13.

17.

Social contributions of which employees’ social contributions [1A.17] is equal to employees’ social contributions (D.6112) recorded among resources of S.13.

18.

Other current revenue [1A.18] is equal to property income (D.4), non-life insurance claims (D.72), current international cooperation (D.74), and miscellaneous current transfers (D.75) recorded among resources of S.13, except S.13 resources of interest (D.41) that are also uses of S.13, plus receipts of other subsidies on production (D.39) that are uses of S.13, minus current transfers payable by EU budget to government [1B.10], plus net receipts from EU budget [1B.14], if positive.

19.

Other current revenue of which interest receivable [1A.19] is equal to interest (D.41) recorded among resources of S.13 and uses of all sectors except S.13.

20.

Sales [1A.20] is equal to market output (P.11), plus output for own final use (P.12), plus payments for other non-market output (P.131) recorded among resources of S.13.

21.

Current expenditure [1A.21] is equal to current transfers [1A.22], plus interest payable [1A.26], plus compensation of employees [1A.27], plus intermediate consumption [1A.29].

22.

Current transfers [1A.22] is equal to social payments [1A.23], plus subsidies [1A.24], plus other current transfers payable [1A.25].

23.

Social payments [1A.23] is equal to social benefits other than social transfers in kind (D.62), plus social transfers in kind related to expenditure on products supplied to households via market producers (D.6311 + D.63121 + D.63131) recorded among uses of S.13, plus miscellaneous current transfers (D.75) recorded among uses of S.13 and resources of S.15.

24.

Subsidies payable [1A.24] is equal to subsidies (D.3) recorded among the resources of S.13, plus subsidies payable by EU budget [1B.9] to national residents.

25.

Other current transfers payable [1A.25] is equal to current taxes on income and wealth, etc. (D.5), other taxes on production (D.29), property income (D.4) except interest (D.41), net non-life insurance premiums (D.71), current international cooperation (D.74) recorded among uses of S.13, and miscellaneous current transfers (D.75) recorded among uses of S.13 and resources of all sectors except S.15, minus current transfers (D.74 and D.75) payable by government to EU budget [1B.4 and 1B.5], minus net receipts from EU budget [1B.14] if negative.

26.

Interest payable [1A.26] is equal to interest (D.41) recorded among uses of S.13 and resources of all sectors except S.13.

27.

Compensation of employees [1A.27] is equal to compensation of employees (D.1) recorded among uses of S.13.

28.

Compensation of employees of which wages and salaries [1A.28] is equal to wages and salaries (D.11) recorded among uses of S.13.

29.

Intermediate consumption [1A.29] is equal to intermediate consumption (P.2) recorded among uses of S.13.

30.

Gross savings [1A.30] is equal to current revenue [1A.9], minus current expenditure [1A.21].

31.

Capital revenue [1A.31] is equal to capital transfers receivable (D.9) recorded among changes in the liabilities and net worth of S.13, and recorded as a capital transfer payable by all sectors except S.13, minus capital transfers payable by EU budget to government [1B.12].

32.

Capital revenue of which capital taxes [1A.32] is equal to capital taxes (D.91) recorded among changes in liabilities and net worth of S.13.

33.

Capital expenditure [1A.33] is equal to investment [1A.34], plus other net acquisitions of non-financial assets [1A.35], plus capital transfers payable [1A.36].

34.

Investment [1A.34] is equal to gross fixed capital formation (P.51) recorded among changes in assets of S.13.

35.

Other net acquisitions of non-financial assets [1A.35] is equal to the increase in inventories (P.52), net acquisition of valuables (P.53), and net acquisition of non-financial non-produced assets (K.2) recorded among changes in assets of S.13.

36.

Capital transfers payable [1A.36] is equal to capital transfers payable (D.9) recorded among changes in liabilities and net worth of S.13, and recorded as a capital transfer receivable by all sectors except S.13, plus capital transfers payable by EU budget to non-government units [1B.13], minus capital transfers payable by government to EU budget [1B.7].

37.

EDP (excessive deficit procedure) deficit (–) or surplus (+) [1A.37] is equal to EDP net lending (+)/net borrowing (–) (EDPB.9) of S.13.

38.

EDP interest payable [1A.38] is equal to EDP interest (EDPD.41) recorded among uses of S.13 and resources of all sectors except S.13.

39.

Proceeds from the sale of UMTS (universal mobile telecommunication systems) licences [1A.39] is equal to the proceeds coming from the sale of the third generation of mobile phone licences, recorded as a disposal of a non-financial asset according to Eurostat’s decision on the allocation of mobile phone licences.

40.

Actual social contributions [1A.40] is equal to actual social contributions (D.611) recorded among resources of S.13.

41.

Social benefits other than social transfers in kind [1A.41] is equal to social benefits other than social transfers in kind (D.62) recorded among uses of S.13.

42.

Gross domestic product [1A.42] is equal to gross domestic product (B.1*g) at market prices.

43.

Gross domestic product at constant prices [1A.43] is equal to gross domestic product (B.1*g) at constant prices.

44.

Government investment at constant prices [1A.44] is equal to gross fixed capital formation (P.51), recorded among changes in assets of S.13, at constant prices.

1.

Payments by Member State to EU budget [1B.1] is equal to indirect taxes receivable by EU budget plus current international cooperation (D.74) payable by government to EU budget [1B.4] plus miscellaneous current transfers (D.75) payable by government to EU budget [1B.5] plus capital transfers (D.9) payable by government to EU budget [1B.7].

2.

Indirect taxes receivable by EU budget [1B.2] is equal to taxes on production and imports (D.2) recorded among resources of S.212.

3.

Indirect taxes of which VAT received by EU budget [1B.3] is equal to value added type taxes (D.211) recorded among resources of S.212.

4.

Current international cooperation payable by government to EU budget [1B.4] is equal to current international cooperation (D.74) recorded among resources of S.212 and uses of S.13.

5.

Miscellaneous current transfers payable by government to EU budget [1B.5] is equal to miscellaneous current transfers (D.75) recorded among resources of S.212 and uses of S.13.

6.

Miscellaneous current transfers payable by government to EU budget of which EU fourth own resource [1B.6] is equal to the GNP-based fourth own resource (ESA 95 paragraph 4.138) recorded as miscellaneous current transfers (D.75) among resources of S.212 and uses of S.13.

7.

Capital transfers payable by government to EU budget [1B.7] is equal to capital transfers payable (D.9) recorded among changes in liabilities and net worth of S.13 and recorded as a capital transfer receivable by S.212.

8.

EU expenditure in Member State [1B.8] is equal to subsidies (D.3) payable by EU budget [1B.9], plus current transfers (D.7) payable by EU budget to government [1B.10], plus current transfers (D.7) payable by EU budget to non-government units [1B.11], plus capital transfers (D.9) payable by EU budget to government [1B.12], plus capital transfers (D.9) payable by EU budget to non-government units [1B.13].

9.

Subsidies payable by EU budget [1B.9] is equal to subsidies (D.3) recorded among the resources of S.212.

10.

Current transfers payable by EU budget to government [1B.10] is equal to current international cooperation (D.74) and miscellaneous current transfers (D.75) recorded among resources of S.13 and uses of S.212.

11.

Current transfers payable by EU budget to non-government units [1B.11] is equal to miscellaneous current transfers (D.75) recorded among uses of S.212 and resources of all sectors except S.13.

12.

Capital transfers payable by EU budget to government [1B.12] is equal to capital transfers receivable (D.9) recorded among changes in liabilities and net worth of S.13 and among changes in assets of S.212.

13.

Capital transfers payable by EU budget to non-government units [1B.13] is equal to capital transfers payable (D.9) recorded among changes in assets of S.212 and changes in liabilities and net worth of all sectors except S.13.

14.

Net receipts from EU budget [1B.14] is equal to the net receipts of government from EU budget plus the net receipts of non-government units from EU budget.

15.

Own resources collection costs [1B.15] is that part of market output (P.11) recorded among resources of S.13 that is the own resources collection costs paid by EU budget.

1.

Final consumption expenditure [1C.1] is equal to final consumption expenditure (P.3) recorded among uses of S.13.

2.

Individual consumption expenditure [1C.2] is equal to individual consumption expenditure (P.31) recorded among uses of S.13.

3.

Collective consumption expenditure [1C.3] is equal to collective consumption expenditure (P.32) recorded among uses of S.13.

4.

Compensation of employees [1C.4] is equal to [1A.27].

5.

Intermediate consumption [1C.5] is equal to [1A.29].

6.

Social transfers in kind supplied via market producers [1C.6] is equal to social transfers in kind related to expenditure on products supplied to households via market producers (D.6311 + D.63121 + D.63131) recorded among uses of S.13.

7.

Consumption of fixed capital [1C.7] is equal to consumption of fixed capital (K.1) recorded among changes in liabilities and net worth of S.13.

8.

Taxes on production paid minus subsidies received [1C.8] is equal to payments of other taxes on production (D.29) recorded among uses of S.13, minus the receipt of other subsidies on production (D.39) recorded among the uses of S.13.

9.

Net operating surplus [1C.9] is equal to operating surplus, net (B.2n) of S.13.

10.

Sales [1C.10] is equal to [1A.20].

11.

Final consumption expenditure at constant prices [1C.11] is equal to final consumption expenditure (P.3) recorded among uses of S.13 at constant prices.

1.

Deficit (–) or surplus (+) [2A.1] is equal to [1A.1].

2.

Adjustment between financial and non-financial accounts [2A.2] is equal to deficit (–) or surplus (+) [2A.1], minus net transactions in financial assets and liabilities [2A.3].

3.

Net transactions in financial assets and liabilities [2A.3] is equal to transactions in the net acquisition of financial assets [2A.4], minus the net incurrence of transactions in liabilities [2A.15].

4.

Transactions in financial assets [2A.4] is equal to transactions in currency and deposits (F.2) [2A.5], transactions in securities other than shares (F.33) [2A.6], transactions in financial derivatives (F.34) [2A.7], transactions in loans (F.4) [2A.8], transactions in shares and other equity (F.5) [2A.9] and transactions in other financial assets [2A.13], recorded among changes in assets of S.13 and changes in liabilities and net worth of all sectors except S.13.

5.

Transactions in currency and deposits (assets) [2A.5] is equal to the net acquisition of currency and deposits (F.2) recorded among changes in assets of S.13 and changes in liabilities and net worth of all sectors except S.13.

6.

Transactions in securities other than shares — short and long-term securities (assets) [2A.6] is equal to the net acquisition of securities other than shares, excluding financial derivatives (F.33), recorded among changes in assets of S.13 and changes in liabilities and net worth of all sectors except S.13.

7.

Transactions in financial derivatives (assets) [2A.7] is equal to the net payments in respect of financial derivatives (F.34), recorded among changes in assets of S.13 and changes in liabilities and net worth of all sectors except S.13.

8.

Transactions in loans (assets) [2A.8] is equal to new loans (F.4) advanced by government, net of repayments to government, recorded among changes in assets of S.13 and changes in liabilities and net worth of all sectors except S.13.

9.

Transactions in shares and other equity (assets) [2A.9] is equal to the net acquisition of shares and other equity (F.5) recorded among changes in assets of S.13.

10.

Privatisation (net) [2A.10] is equal to transactions in shares and other equity (F.5) recorded among changes in assets of S.13 and changes in liabilities and net worth of S.11 or S.12 which are carried out in the process of giving up or gaining control (ESA 95 paragraph 2.26) (2) of the debtor unit by S.13; such transactions might be carried out by S.13 directly with the debtor unit, or with another creditor unit.

11.

Equity injections (net) [2A.11] is equal to transactions in shares and other equity (F.5) recorded among changes in assets of S.13 and changes in liabilities and net worth of S.11 or S.12 which are not carried in the process of giving up or gaining control of the debtor unit by S.13 and are carried out by S.13 directly with the debtor unit.

12.

Other [2A.12] is equal to transactions in shares and other equity (F.5) recorded among changes in assets of S.13 and changes in liabilities and net worth of S.11, S.12 or S.14 which are not carried out in the process of giving up or gaining control of the debtor unit by S.13 and not carried out by S.13 directly with the debtor unit, but with another creditor unit.

13.

Transactions in other financial assets [2A.13] is equal to the net acquisition of monetary gold and special drawing rights (F.1) recorded among changes in assets of S.13, the net acquisition of insurance technical reserves (F.6) and other accounts receivable (F.7) recorded among changes in assets of S.13 and changes in liabilities and net worth of all sectors except S.13.

14.

Transactions in other financial assets of which accrued taxes minus cash tax receipts [2A.14] is equal to that part of other accounts receivable/payable (F.7 assets) relating to the taxes and social contributions recorded in D2, D5, D6 and D91, less the amounts of taxes actually collected, recorded among changes in assets of S.13 and changes in liabilities and net worth of all sectors except S.13.

15.

Transactions in liabilities (consolidated) [2A.15] is equal to transactions in currency and deposits (F.2) [2A.16], transactions in short-term securities (F.331) [2A.17], transactions in long-term securities (F.332) [2A.18], transactions in financial derivatives (F.34) [2A.19], transactions in loans (F.4) [2A.20] and transactions in other liabilities [2A.22], recorded among changes in liabilities and net worth of S.13 and changes in assets of all sectors except S.13.

16.

Transactions in currency and deposits (liabilities) [2A.16] is equal to the net acquisition of currency and deposits (F.2) recorded among changes in liabilities and net worth of S.13 and changes in assets of all sectors except S.13.

17.

Transactions in securities other than shares — short-term securities (liabilities) [2A.17] is equal to the net acquisition of securities other than shares, excluding financial derivatives, whose original maturity is one year or less (F331), recorded among changes in liabilities and net worth of S.13 and changes in assets of all sectors except S.13.

18.

Transactions in securities other than shares — long-term securities (liabilities) [2A.18] is equal to the net acquisition of securities other than shares, excluding financial derivatives, whose original maturity is over one year (F.332), recorded among changes in liabilities and net worth of S.13 and changes in assets of all sectors except S.13.

19.

Transactions in financial derivatives (liabilities) [2A.19] is equal to net receipts in respect of financial derivatives (F.34) recorded among changes in liabilities and net worth of S.13 and changes in assets of all sectors except S.13.

20.

Transactions in loans (liabilities) [2A.20] is equal to new loans (F.4) borrowed, net of repayments of existing loans, recorded among changes in liabilities and net worth of S.13 and changes in assets of all sectors except S.13.

21.

Transactions in loans of which loans from central bank [2A.21] is equal to transactions in loans (F.4) recorded among changes in liabilities and net worth of S.13 and changes in assets of S.121.

22.

Transactions in other liabilities [2A.22] is equal to the net incurrence of liabilities in insurance technical reserves (F.6) and accounts payable (F.7) recorded among changes in liabilities and net worth of S.13 and changes in assets of all sectors except S.13.

23.

Transactions in debt instruments (consolidated) [2A.23] is equal to the net incurrence of liabilities in currency and deposits (F.2) [2A.16], securities other than shares excluding derivatives, [2A.17 and 2A.18] (F.33), and loans (F.4) [2A.20]. It is also denominated general government borrowing requirement (GGBR).

24.

Transactions in long-term debt instruments [2A.24] is equal to the net incurrence of liabilities in debt instruments [2A.23] whose original maturity is over one year.

25.

Transactions in debt instruments denominated in national currency [2A.25] is equal to the net incurrence of liabilities in debt instruments [2A.23] denominated in the legal tender of the Member State.

26.

Transactions in debt instruments denominated in a participating foreign currency [2A.26] is equal to the net incurrence of liabilities in debt instruments [2A.23] denominated in ECU, plus debt instruments denominated in euro prior to the Member State becoming a participating Member State, plus debt instruments denominated in the legal tender of a participating Member State prior to it becoming a participating Member State. It excludes national currency [2A.25].

27.

Transactions in debt instruments denominated in a non-participating foreign currency [2A.27] is equal to the net incurrence of liabilities in debt instruments [2A.23] not included in [2A.25] or [2A.26].

28.

Other flows [2A.28] is equal to valuation effects on debt [2A.29] plus other changes in volume of debt [2A.32].

29.

Valuation effects on debt [2A.29] is equal to foreign exchange holding gains and losses [2A.30], plus other valuation effects — face value [2A.31].

30.

Foreign exchange holding gains and losses [2A.30] is equal to nominal holding gains/losses (K.11) of debt [3A.1] that changes value when converted into national currency due to changes in currency exchange rates.

31.

Other valuation effects — face value [2A.31] is equal to change in debt [2A.33], minus transactions in debt instruments [2A.23], minus foreign exchange holding gains and losses [2.30], minus other changes in volume of debt [2A.32].

32.

Other changes in volume of debt [2A.32] is equal to other volume changes (K.7, K.8, K.10 and K.12) in liabilities classified either as currency and deposits (AF.2), securities other than shares excluding financial derivatives (AF.33), or loans (AF.4), that are not assets of S.13.

33.

Change in debt [2A.33] is equal to debt [3A.1] in year t, minus debt [3A.1] in year t–1.

1.

Transactions in debt instruments — non-consolidated [2B.1] is equal to transactions in currency and deposits (liabilities) — non-consolidated [2B.2], plus transactions in short-term securities (liabilities) — non-consolidated [2B.3], transactions in long-term securities (liabilities) — non-consolidated [2B.4], plus transactions in loans from the central bank [2B.5], plus other transactions in other loans (liabilities) — non-consolidated [2B.6].

2.

Transactions in currency and deposits (liabilities) — non-consolidated [2B.2] is equal to transactions in currency and deposits (F.2) recorded among changes in liabilities and net worth of S.13.

3.

Transactions in short-term securities (liabilities) — non-consolidated [2B.3] is equal to transactions in securities other than shares, excluding financial derivatives (F.33), whose original maturity is one year or less, recorded among changes in liabilities and net worth of S.13.

4.

Transactions in long-term securities (liabilities) — non-consolidated [2B.4] is equal to transactions in securities other than shares, excluding financial derivatives (F.33), whose original maturity is over one year, recorded among changes in liabilities and net worth of S.13.

5.

Transactions in loans from central bank [2B.5] is equal to transactions in loans (F.4) recorded among changes in liabilities and net worth of S.13 and changes in assets of S.121.

6.

Transactions in other loans (liabilities) — non-consolidated [2B.6] is equal to transactions in loans (F.4) recorded among changes in liabilities and net worth of S.13 and changes in assets of all sectors except S.121.

7.

Consolidating transactions [2B.7] is equal to transactions in debt instruments — non-consolidated [2B.1], minus consolidated transactions in debt instruments [2A.23].

8.

Consolidating transactions — currency and deposits [2B.8] is equal to transactions in currency and deposits (liabilities) — non-consolidated [2B.2], minus consolidated transactions in currency and deposits (liabilities) [2A.16].

9.

Consolidating transactions — short-term securities [2B.9] is equal to transactions in short-term securities (liabilities) — non-consolidated [2B.3], minus consolidated transactions in short-term securities (liabilities) [2A.17].

10.

Consolidating transactions — long-term securities [2B.10] is equal to transactions in long-term securities (liabilities) — non-consolidated [2B.4], minus consolidated transactions in long-term securities (liabilities) [2A.18].

11.

Consolidating transactions — loans [2B.11] is equal to transactions in other loans (liabilities) — non-consolidated [2B.6], minus consolidated transactions in loans (liabilities) [2A.20], minus transactions in loans from central bank [2A.21].

1.

Debt [3A.1] is equal to debt as defined in Regulation (EC) No 3605/93.

2.

Debt — currency and deposits (liabilities) [3A.2] is equal to that part of debt [3A.1] in the instrument currency and deposits (AF.2).

3.

Debt — short-term securities (liabilities) [3A.3] is equal to that part of debt [3A.1] in the instrument securities other than shares, excluding financial derivatives (AF.33), whose original maturity is one year or less.

4.

Debt — long-term securities (liabilities) [3A.4] is equal to that part of debt [3A.1] in the instrument securities other than shares, excluding financial derivatives (AF.33), whose original maturity is over one year.

5.

Debt — loans from central bank (liabilities) [3A.5] is equal to that part of debt [3A.1] in the instrument loans (AF.4) which is an asset of S.121.

6.

Debt — other loans (liabilities) [3A.6] is equal to that part of debt [3A.1] in the instrument loans (AF.4) which is not an asset of S.121.

7.

Debt held by residents of the Member State [3A.7] is equal to debt held by central bank [3A.8], debt held by other monetary financial institutions [3A.9], debt held by other financial institutions [3A.10] and debt held by other residents of the Member State [3A.11].

8.

Debt held by central bank [3A.8] is equal to that part of debt [3A.1], which is an asset of S.121.

9.

Debt held by other monetary financial institutions [3A.9] is equal to that part of debt [3A.1], which is an asset of S.122.

10.

Debt held by other financial institutions [3A.10] is equal to that part of debt [3A.1], which is an asset of S.123, S.124 or S.125.

11.

Debt held by other residents of the Member State [3A.11] is equal to that part of debt [3A.1], which is an asset of S.11, S.14 or S.15.

12.

Debt held by non-residents of the Member State [3A.12] is equal to that part of debt [3A.1], which is an asset of S.2.

13.

Debt held by non-residents inside the euro area [3A.13] is equal to that part of debt [3A.1], which is an asset of S.2 and is held by non-residents inside the euro area.

14.

Debt held by non-residents outside the euro area [3A.14] is equal to that part of debt [3A.1], which is an asset of S.2 and is held by non-residents outside the euro area.

15.

Debt denominated in national currency [3A.15] is equal to that part of debt [3A.1] denominated in the legal tender of the Member State.

16.

Debt denominated in a participating foreign currency [3A.16] is equal — prior to the Member State becoming a participating Member State — to that part of debt [3A.1] denominated in the legal tender of one of the participating Member States (except national currency [3A.15]), plus debt denominated in ECU or euro.

17.

Debt denominated in a non-participating foreign currency [3A.17] is equal to that part of debt [3A.1] not included in [3A.15] or [3A.16].

18.

Short-term debt [3A.18] is equal to that part of debt [3A.1] whose original maturity is one year or less.

19.

Long-term debt [3A.19] is equal to that part of debt [3A.1] whose original maturity is over one year.

20.

Long-term debt of which variable interest rate [3A.20] is equal to that part of long-term debt [3A.19] whose interest rate is variable.

21.

Debt with residual maturity up to one year [3A.21] is equal to that part of debt [3A.1] with residual maturity of one year or less.

22.

Debt with residual maturity over one and up to five years [3A.22] is equal to that part of debt [3A.1] with residual maturity over one and up to five years.

23.

Debt with residual maturity over one and up to five years of which variable interest rate [3A.23] is equal to that part of debt [3A.1] with residual maturity over one and up to five years [3A.22] whose interest rate is variable.

24.

Debt with residual maturity over five years [3A.24] is equal to that part of debt [3A.1] with residual maturity over five years.

25.

Debt with residual maturity over five years of which variable interest rate [3A.25] is equal to that part of debt with residual maturity over five years [3A.24] whose interest rate is variable.

26.

Central government debt component [3A.26] is equal to the liabilities of S.1311, which are not assets of S.1311, minus the assets of S.1311 that are liabilities of S.13 other than S.1311 [3B.15].

27.

State government debt component [3A.27] is equal to the liabilities of S.1312, which are not assets of S.1312, minus the assets of S.1312 that are liabilities of S.13 other than S.1312 [3B.16].

28.

Local government debt component [3A.28] is equal to the liabilities of S.1313, which are not assets of S.1313, minus the assets of S.1313 that are liabilities of S.13 other than S.1313 [3B.17].

29.

Social security debt component [3A.29] is equal to the liabilities of S.1314, which are not assets of S.1314, minus the assets of S.1314 that are liabilities of S.13 other than S.1314 [3B.18].

30.

Average residual maturity of debt [3A.30] is equal to the average residual maturity weighted by the amounts outstanding, expressed in years.

31.

Debt — zero-coupon bonds [3A.31] is equal to that part of debt [3A.1] in the form of zero-coupon bonds, i.e. bonds without coupon payments, whose interest is based on the difference between the prices at redemption and at issue.

1.

Debt — non-consolidated [3B.1] is equal to the liabilities of S.13, including those that are assets of S.13, in the same instruments as debt [3A.1].

2.

Consolidating elements [3B.2] is equal to the liabilities of S.13 that are simultaneously assets of S.13, in the same instruments as debt [3A.1].

3.

Consolidating elements — currency and deposits [3B.3] is equal to that part of consolidating elements [3B.2] in the instrument currency and deposits (F.2).

4.

Consolidating elements — short-term securities [3B.4] is equal to that part of consolidating elements [3B.2] in the instrument securities other than shares, excluding financial derivatives (F.33), whose original maturity is one year or less.

5.

Consolidating elements — long-term securities [3B.5] is equal to that part of consolidating elements [3B.2] in the instrument securities other than shares, excluding financial derivatives (F.33), whose original maturity is over one year.

6.

Consolidating elements — loans [3B.6] is equal to that part of consolidating elements [3B.2] in the instrument loans (F.4).

7.

Debt issued by central government [3B.7] is equal to the liabilities of S.1311, which are not assets of S.1311, in the same instruments as debt [3A.1].

8.

Debt issued by central government of which held by other government sub-sectors [3B.8] is equal to the liabilities of S.1311 which are assets of S.1312, S.1313 or S.1314, in the same instruments as debt [3A.1].

9.

Debt issued by State government [3B.9] is equal to the liabilities of S.1312, which are not assets of S.1312, in the same instruments as debt [3A.1].

10.

Debt issued by State government of which held by other government sub-sectors [3B.10] is equal to the liabilities of S.1312 which are assets of S.1311, S.1313 or S.1314, in the same instruments as debt [3A.1].

11.

Debt issued by local government [3B.11] is equal to the liabilities of S.1313, which are not assets of S.1313, in the same instruments as debt [3A.1].

12.

Debt issued by local government of which held by other government sub-sectors [3B.12] is equal to the liabilities of S.1313 which are assets of S.1311, S.1312 or S.1314, in the same instruments as debt [3A.1].

13.

Debt issued by social security funds [3B.13] is equal to the liabilities of S.1314, which are not assets of S.1314, in the same instruments as debt [3A.1].

14.

Debt issued by social security funds of which held by other government sub-sectors [3B.14] is equal to the liabilities of S.1314 which are assets of S.1311, S.1312 or S.1313, in the same instruments as debt [3A.1].

15.

Holdings by central government of debt issued by units in other government sub-sectors [3B.15] is equal to the liabilities of S.1312, S.1313 or S.1314 which are assets of S.1311, in the same instruments as debt [3A.1].

16.

Holdings by state government of debt issued by units in other government sub-sectors [3B.16] is equal to the liabilities of S.1311, S.1313 or S.1314 which are assets of S.1312, in the same instruments as debt [3A.1].

17.

Holdings by local government of debt issued by units in other government sub-sectors [3B.17] is equal to the liabilities of S.1311, S.1312 or S.1314 which are assets of S.1313, in the same instruments as debt [3A.1].

18.

Holdings by social security of debt issued by units in other government sub-sectors [3B.18] is equal to the liabilities of S.1311, S.1312 or S.1313 which are assets of S.1314, in the same instruments as debt [3A.1].