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3. Compilation of government finance statistics

Compilation of government finance statistics

Compilation of government finance statistics refers to the Government Finance Statistics Manual (GFSM) in use for compiling the data. It provides guidelines on the institutional structure of governments and the presentation of fiscal data in a format similar to business accounting with a balance sheet and income statement plus guidelines on the treatment of exchange rate and other valuation adjustments. The latest manual GFSM2014 is harmonized with the SNA2008.