The classification system used in Government Finance Statistics is based on international standards set out in the United Nations' System of National Accounts 1993 (SNA93) and the International Monetary Fund's Manual on Government Finance Statistics. These classifications are intended to organise the individual financial transactions and balances of the public sector into meaningful categories appropriate for analysis, planning and policy determination. The classifications are:
- Economic Type Framework - Deals with the economic nature of stocks and flows. Includes sections for the operating statement, cashflow statement, balance sheet, and various other sections for analysis of data.
- Taxes Classification - Provides for more detailed analysis of taxation revenues.
- Government Purpose Classification - Classifies operating revenues and expenses and certain capital flows according to the purpose of the transactions.
- Type of Asset Classification - Classifies purchases and sales of non-financial assets according to particular characteristics, such as produced and non-produced assets. Mainly used in the National Accounts.
This page last updated 3 January 2008
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