The term “budget” is used here in an institutional sense, i.e., as a unit. Extra budgets comprise all public funds, institutions and enterprises which, according to the criteria of the European System of Accounts (ESA 95), belong to the general government sector.
- The unit must be an institutional unit
- The institutional unit must be under general government control (public control)
- The institutional unit under public control must be financed mainly by general government (public funding)