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Statistical presentation

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Government finance statistics, Economic department
Ida Balle Rohde
+45 39 17 30 15

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Government Finance , Quarterly Accounts

The statistics show the quarterly expenditure and revenue in the sector of general government. The statistics include more data on taxes, income transfers to households and public consumption. The statistics are published within three months of the end of the quarter to which the data concerns. All numbers are in current prices.

Data description

The statistics show the quarterly expenditure and revenue in the sector of general government. The statistics include more data on taxes, income transfers to households and public consumption.

The statistics are published by the real economic distribution, which shows the expenditures and revenues by activities. The statistics of quarterly public finances are not published by function (COFOG) or subsectors (central government, municipalities and regions and social security funds).

Classification system

The statistics are calculated in accordance with the international manuals of national accounts European System of Accounts (ESA 2010) and System of National Accounts (SNA 2008)

Sector coverage

The statistic covers the general government sector (S.13), which is defined in the manual of national accounts ESA 2010.

Statistical concepts and definitions

Compensation of employees: Compensation of employees includes the total of wages and salaries, in kind as well as in cash, that the employers pay to the employees.

Capital Transfers (revenue): Affect either the assets of the granter or recipient. Examples are plants and investment subsidies, loans written down and similar services, which are frequently non-recurrent.

Current Transfers (revenue): Other current transfers from other domestic sectors, EU and abroad in general.

Current Transfers (expenditure): Have an effect on current disposable income. These transfers primarily consist of transfers to households and are divided into social transfers, e.g. old-age pension and early retirement pension, civil servants' earned pension, unemployment benefit, social benefit, benefits during sickness or in connection with childbirth, family/young persons' allowances etc., housing benefit and rent subsidies. Furthermore, income transfers include education benefit. To this are added transfer payments to private institutions, Faroe Islands and Greenland, the EU and rest of the world.

Other Production Taxes: Includes taxes payable in connection with the production, but regardless of the size and value.

General Government Final Consumption Expenditure: he general government final consumption expenditure or consumption comprises actual operation activities carried out for the general government sector. General government final consumption expenditure is obtained in the following way:

  • Compensation of employees + consumption of fixed capital
  • = Gross domestic product at factor cost
  • Gross domestic product at factor cost + intermediate consumption + other production taxes – other production subsidies
  • = General government output
  • General government output + social transfers in kind - sales of goods and services
  • = General government final consumption expenditure.

Acquisition of New Fixed Assets: Acquisition of new fixed assets is the cost of construction of new buildings and facilities and the purchase of buildings, transport equipment and machinery, etc.

Consumption of Fixed Capital: Is also called depreciations and is an estimate of the normal wear and tear of fixed capital goods (including roads, bridges, etc.) in the general government sector.

Intermediate Consumption: Is defined as purchases of goods and services for current consumption, including rentals for offices and buildings etc., insurance premiums.

Voluntary Social contributions: Entitle the depositor to public social security benefits. As contributions are voluntary no taxes or duties are imposed. The voluntary scheme covers contributions to health and unemployment insurance and to the Danish Labor Market Supplementary Pension Scheme (ATP), mostly from self-employed persons, who have voluntarily joined the scheme.

Imputed Contributions to Social Security Schemes: Imputed contributions to social security schemes are estimated contributions paid by civil servants, etc. These contributions correspond to the value for earned entitlement to retirement, which is added to their wages and salaries.

Investment in research and development: Public expenditure on research and development is considered as investments because these investments create income in the future.

Rents: Covering primarily rents, concession fees, etc.

Non-Financial Capital Accumulation: Includes actual capital activities for the general government sector. Capital accumulation is calculated as follows:

  • Acquisition of new fixed assets
  • + Acquisition of existing buildings, net
  • = Acquisition of gross investments
  • + Changes in inventory
  • + Acquisition of land and intangible assets, net
  • = Non-financial capital accumulation

Capital Transfers (expenditure): Affects either givers or recipients wealth. Examples include construction and investment grants, certain compensations and writing down of loans and similar services, usually non-recurring.

Capital Taxes: Includes taxes collected on the basis of assets or net worth, for example inheritance tax.

Acquisition of Existing Buildings, net: Defined as purchases of real property, where the existing buildings are the most important factor in terms of value, less corresponding sales.

Acquisition of Land and intangible Assets, net: Comprises purchases of real property where the land is considered as the most important factor, less sales.

Changes in Inventory: Consist primarily of purchases of goods for stocks, less sales of these stocks.

Current Taxes on Income and Wealth: Includes all the compulsory transfers to the general government sector imposes income and wealth in the private sector.

Compulsory Social Contributions: The category appear separately because the contributions, in principle, are earmarked for social security purposes. Contributions should also be mandatory, which means that employers or employees by law are required to pay. The scheme must also be public, which means that it must not be administered in the private sector.

Taxes on Production and Imports: Production and import taxes are taxes imposed on production and imports of goods and services or the use of production factors. This type of tax is independent of the company's operating profit. Examples of production and import taxes are VAT, taxes on specific goods such as cigarettes, sugar, liquor etc. It also vehicle excise duty used in production.

Interest: Includes nominal interest income, dividends etc..

Interest Payments: Comprise face or nominal interest, for example, distributed losses on issue prices and expenditure on rentals for land and intangible assets. Losses on issue prices are entered (written off) in line with installments on loans.

Sales of Goods and Services: Comprise sales of the total output of goods and services. To qualify as sales of goods and services, there must be a remuneration in return and a certain degree of free choice on the part of the buyer in connection with the purchase.

Social Transfers in Kind: Cover, e.g. health insurance services which the general government buys on the market and allocate to households in the form of full or part payments to producers for supplying specific products to households.

Subsidies: Subsidies are defined as unilateral transfers to public or private enterprises and cover a wide range of transfers. EU agricultural subsidies are an example of product subsidies. Other production subsidies are, e.g. grants for social housing, and enterprise and rehabilitation allowances, etc.

Withdrawals of Income from Quasi Enterprises: Are calculated for the public quasi-enterprises, for example The Danish State Railways. The share of the profit and loss account of the central bank is also included.

Statistical unit

The statistics covers the general government sector, which is defined in the manual of national accounts ESA 2010. The statistics are not published by function (COFOG) or subsectors (central government, municipalities and regions and social security funds).

Statistical population

General government sector as it is described in European System of National Accounts (ESA 2010).

Reference area


Time coverage

Data are available from first quarter 1999 and onward.

Base period

Not relevant for this statistics.

Unit of measure

The statistics are in 1,000,000 Danish kroner and in current prices.

Reference period

The reference period is the last published quarter

Frequency of dissemination


Legal acts and other agreements

Section 6 of the Act on Statistics Denmark.

Data from municipalities collected on the basis of agreement between KMD (previously Kommunedata) and the individual municipalities and Statistics Denmark.

The statistics are based on EU regulation no. 1221/2002 of 10 June 2002 on quarterly non-financial accounts for general government.

Cost and burden

There is no direct response burden, since data is collected from accounts from the state, regions, municipalities, social funds and are supplemented by additional information.


Additional information is available at the statistics Subject Page or by contacting Statistics Denmark.