Non-financial accounts of sector General Government

"Macroeconomic statistics" Department
"Non-Financial National Accounts" Division
Elena Bakalova
State expert
2 P. Volov Str., Sofia 1038
+359 2 9857 540
Last update of data: 22 October 2012
1Description of dataAnnual non-financial accounts for sector General Government present business of government comparable to the other European countries. These include indicators of income and expenditure - total and by main components (economic ESA 95 categories, including the balancing items) for the government sector and its sub-sectors. The difference between total revenue and total expenditure is equal to the net borrowing / net lending. The data reflect non-financial transactions of institutional units in the sector, as well as separate sub-sectors.
2Classification used• European System of Accounts, 1995 (ESA 95)
3CoverageAccording to ESA 95 sector General Government includes all institutional units which are non-market producers and whose production is intended for individual and collective consumption (i.e. education, health, government expenditure to insure the activities of public administartion). These units are funded basicily by payments from other sectors of the economy. Institutional units in the sector General Government is grouped into three sub-sectors: Central Government, Local Government and Social Security Funds.
4Unit of measureMillion Levs
5Reference periodYear
6Time coverage1995 - 2011
7Legal acts and rules (National and European)• Council Regulation (EC) No 2223/96 of 25 June 1996 on the European system of national and regional accounts in the Community 
• Commission Regulation (EC) No 1500/2000 of 10 July 2000 implementing Council Regulation (EC) No 2223/96 with respect to general government expenditure and revenue
• Commission Regulation (EC) No 995/2001 of 22 May 2001 implementing Regulation (EC) No 2516/2000 of the European Parliament and of the Council modifying the common principles of the European system of national and regional accounts in the Community (ESA 95) as concerns taxes and social contributions
• Commission Regulations (EC) No 351/2002, 2103/2005 amending Council Regulation (EC) 3605/93 as regards references to ESA 95
8Release policyThe date for publication of statistical information is pointed in the Calendar presenting the results of the staistical surveys of NSI. Statistical information on non-financial accounts of sector General Government are published twice a year: preliminary data - four months after the reporting period and the final data - ten months after the reporting period.
9Dissemination format• Publication "Main Macroeconomic Indicators"
• NSI website -
10Methodological documents• Methodological notes for elaboration of annual non-financial accounts of sector General Governmet in Bulgaria
• European System of Accounts, 1995 (ESA 95) Eurostat
11Source dataMain data sources to compilation of accounts of General Government are: 
• reports of cash execution of the consolidated state budget and individual budgetary entities;
• additional administrative information from Ministry of Finance for taxes on accrual basis;
• administrative information from other ministries and agencies for these fees which are consider as taxes.
12Frequency of data collectionAnnually
13Data collection methodExhaustively for all units of General Government


  • Sector General Government
  • Sub-sector Central Government
  • Sub-sector Local Government
  • Sub-sector Social Security Funds