The European system of national and regional accounts (ESA 2010, European system of accounts - ESA 2010 - Products Manuals and Guidelines - Eurostat) represents the methodological framework that the member states of the European Union apply in the production of data on government finance statistics as an integral part of national accounts statistics. The methodology related to government finance statistics is continuously supplemented with additional methodological guidelines and instructions prescribed by the European Commission (Eurostat).

The existence of a unique methodology at the level of the European Union is very important in order to achieve the production of harmonized, comparable, reliable and contemporary economic statistics.

According to the sectoral classification, the General Government Sector (S.13) consists of institutional units that are non-market producers whose output is intended for individual and collective consumption.

The general government sector consists of three sub-sectors: central government (S.1311), local government (S.1313) and social insurance funds (S.1314).

In addition to the methodological guidelines as part of the ESA 2010, a prescribed data transmission program was developed - the ESA 2010 Transmission Program, which consists of a series of tables that are submitted to Eurostat in accordance with pre-defined table formats and delivery deadlines. (European system of accounts - ESA 2010 - Transmission programme of data (multilingual) - Products Manuals and Guidelines - Eurostat).

As part of reporting on government finance statistics in the European context, the Central Bank produces Table 2. Main macro aggregates of the general government and Table 9 Taxes and social contributions

The statistics of non-financial accounts of the general government sector are shown in Table 2 Main macro aggregates of the general government within the data of the ESA Transmission Program 2010. The table on an annual basis shows the balance item Net Lending (+) / Net Borrowing (-) which represents the difference between total revenues and total expenditures and represents the amount that the government has available to borrow or must borrow to finance its non-financial operations.