National Institute of Statistics, Italy
Дата обращения к источнику: 01 марта, 2019
Data source(s) used: The 3rd October 2014 Istat released the new annual series of national accounts based on the new European System of Accounts (ESA 2010). At the same time, as in other European countries, the time series of national accounts have been subjected to an extraordinary revision, exploiting advances in methods and sources (e.g. the new balance of payments estimates issued by the Bank of Italy based on the new manual BPM6).General government Account by sub-sectorThe account is compiled according to the format specified by the European System of Accounts (ESA 2010) for the general government Sector (EU Regulation n. 549/2013, chapter 20).This representation, adopted within the European statistics, enables the immediate comparability of national accounts of Italy general government with those of other EU countries.The pattern uses an account structure with two sections which sets out the main items of revenue and expenditure of general government.The general government sector (S.13) consists of institutional units which are non-market producers whose output is intended for individual and collective consumption, and are financed by compulsory payments made by units belonging to other sectors, and institutional units principally engaged in the redistribution of national income and wealth.In Italy the general government is divided into three levels: central government, local government and social security funds.For some aggregates (total revenue, current revenue, capital revenue, total expenditure, current expenditure, capital expenditure, current transfers, investment grants, other capital transfers, interests) values relative to general government sector are different from the sum of subsectors’ values. It’s due to the consolidation in the general government sector accounts of the transactions that occur between general government’s subsectors. Consolidation refers to the elimination, from both uses and resources, of transactions that occur between subsectors when they are grouped.This occurs commonly when the accounts of subsectors of general government are combined.Consolidation does not affect balancing items, so the net borrowing (net lending) of general government corresponds to the sum of the net borrowing (net lending) of its subsector, because the consolidated items appear symmetrically within each account.The basic statistic sources used for the compilation of the ‘consolidated general government account’ are statistical surveys on the budget flows, or the financial reports of the units concerned.Information about the different Administrations are validated both in terms of internal consistency , both of dynamic time series plausibility , in according to current legislation and specific phenomena that can affect the aggregates considered.Central government units:State: State financial statement, reworked both on cash and on commitments basis by the Ministry of Economy and Finance, Department General Accounting Office (RgS).The State cash account (RgS); furher analytical information provided by the Ministry of Economy and Finance Departments.Other units of the central government (constitutional bodies , other central economic activities, regulatory bodies, research bodies, economic service producers, institutions providing cultural assistance services): financial statements and Istat surveys on the budget flows, complemented with specific information provided directly by the entities.Local government bodies:Regions: final financial statements of Regions supplemented with specific detailed information provided by the entities.Provinces: final financial statements certified by the Ministry of the Interior.Municipalities: final financial statements certified by the Ministry of the Interior.Local Health Agencies (Asl), Hospital agencies, Public Research Hospital, university polyclinics: budget flows acquired by the Health Information System managed by the Ministry of Health.Local Government producers of services of care, recreation, culture and sectoral regulatory:Istat surveys on the budget flows, final financial statements, income statement and balance sheet.Social security funds: closing balance sheets of ‘INPS’ and ‘INAIL’, Istat surveys on the budget flows of social security funds. For some specific flows , budget information is supplemented with extra-budgetary information.