According to Article 3 of the EU Budgetary Frameworks Directive, infra-annual, that is, monthly and quarterly cash-based fiscal data have to be published. Infra-annual data are provided as cumulative amounts, that is, expenditure and revenue recorded from 1 Ja,nuary of the current year until the end of the respective reporting period.
Monthly data on expenditure, revenue and the overall balance are provided for the subsectors central government, state government and social security funds (core budgets and extra budgets). Monthly data have to be published before the end of the following month. For the first time data for January 2014 were available at the end of February 2014.
Quarterly data on expenditure, revenue and the overall balance are published for all subsectors of general government (core budgets and extra budgets of central, state and local government and of social security funds). Quarterly data have to be published before the end of the following quarter. For the first time data for the first quarter of 2014 were available at the end of June 2014 .
According to Article 14 of the EU Budgetary Frameworks Directive, annual information has to be provided on contingent liabilities – government guarantees, non-performing loans and liabilities stemming from the operation of public corporations – and participation of general government in the capital of private and public corporations. Data were first published at the end of October 2014 for reporting year 2013.
The data provided correspond to the minimum data requirements to be fulfilled according to the EU Budgetary Frameworks Directive. Links to more detailed data are provided below the various tables. The data are compiled from different sources. Some are derived from official public finance statistics, others are provided directly by the competent federal ministries or social security funds.
The data published according to the EU Budgetary Frameworks Directive differ in terms of methodology from the data used in national accounts to calculate general government expenditure and revenue.