Statistical Yearbook of the Czech Republic

Notes on tables

Tables 6-1 and 6-4. Financial performance of general government

      Tables 6-1 and 6-4 give consolidated results of the financial performance of general government - i.e. of (i) the state budget (including transactions on accounts of the National Fund, which administers EU funds (ISPA, PHARE and SAPARD), (ii) extrabudgetary funds - i.e. of state funds (the State Environmental Fund, the State Fund for Support and Development of Czech Cinematography, the State Culture Fund, the State Soil Reclamation Fund, the State Transport Infrastructure Fund, the State Housing Development Fund, the State Agricultural Intervention Fund) and the National Property Fund and the Land Fund (which are not included in Table 6-11), (iii) social security funds (public health insurance), and (iv) new territorial self-governing regions.

      The underlying data for the processing are taken from financial statements of individual departments of general government, the state final account, and annual reports of extrabudgetary funds. The compilation of the data is governed by the methodology of the International Monetary Fund (in accordance with "A Manual on Government Finance Statistics, IMF 1986"). The differences in the structure or the volumes of revenue and expenditure in Tables 6-1 to 6-4 and 6-5 to 6-11 are due to the coverage of general government and the methodology used for processing (the GFS methodology excludes issue-of-bonds premiums from revenues and expenditures, court fees from tax revenues, received loan repayments from non-tax revenues, non-investment loans from current expenditures, and investment loans from capital expenditures, and classifies expenditure on destructive equipment as current expenditure). The difference between the GFS methodology and ESA 95 methodology is that the latter records accrual-based transactions and defines the general government sector in a different way. The GFS methodology deals with debt in nominal value.

      Tables 6-1 and 6-2 list revenue and expenditure of general government by kind.

      Table 6-3 shows data broken by function of general government according to the Classification of the Functions of Government (COFOG) adopted by the UN Statistical Commission.

      Table 6-4 shows debts of individual general government departments and total consolidated debt of general government as at 31 December 2002 structured by debt tool.

Tables 6-5 to 6-11. Budget and state funds

      Figures given in Tables 6-5 to 6-11 are taken over from the state final account of the Czech Republic every year and show the financial performance of the state budget (under Act No. 218/2000 Coll., on Budget Rules), local (territorial) budgets (according to Article 1(1) of Act No. 250/2000 Coll., on Local Budget Rules, the territorial self-governing units comprise municipalities and regions), and state funds (see above for the funds).

      The state budget performance results given in the state final account follow up the data reported in financial statements of general government departments, formerly state-owned budgetary organizations ('Act No. 219/2000 Coll., Article 3, on the Property of the Czech Republic and the Behaviour of the Czech Republic in Legal Relations', effective as of 1 January 2001) as at 31 December of respective year, as well as the Czech National Bank's state budget performance data as at the same date.

      Tables 6-5 to 6-8 present state budget performance results, while Tables 6-9 and 6-10 give financial performance results of territorial self-governing units (i.e. of budgets of municipalities and administrative regions). The different structure of the state and local budgets indicators results from the approved breakdown of revenues and expenditures (state budget indicators are governed by the law).

      Table 6-11 shows the financial performance of state funds, including grants/subsidies provided from the state budget.

      The financial performance results of the Czech state budget are published separately, starting with data for 1993 (in the previous years - up to and including 1992 - figures for the Czech Republic were shown in the Statistical Yearbook as part of the total of state budgets for the Czechoslovak Federal Republic as a whole, and these figures are not comparable with 1993-2002 ones).

      Figures on the balance of revenue and expenditure of the state budget are regularly released in the quarterly Bulletin brought out by the Czech Statistical Office.

      Financial performance results of general government are released every year on the Ministry of Finance of the CR's website (www.mfcr.cz/scripts/hp/default.asp?VlFinSta) and also brought out every year in the "Government Finance Statistics Yearbook" published by the IMF, which uses UN-methodology-based data supplied by the CZSO.

Table 6-12. Defence expenditure: by type of costs and use

      Figures presented here comply with the requirements for standardized interna-tional reporting of defence expenditure set out by UN methodology.

Notes on graphs

      Mandatory expenditure comprises expenditure established ex lege (especially social transfers, supplementary pension insurance payments, saving in a building society, health insurance payments of the state, e.t.c.) and by other legal regulations and expenditure resulting from contractual obligations of the state (guarantees, transfers to international organizations, e.t.c.).