Fiscal data for EU budgetary surveillance
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Pursuant to Council Directive (EU) 2024/1265 of 29 April 2024 amending Council Directive 2011/85/EU of 8 November 2011 on requirements for budgetary frameworks of the Member States, Member States, starting from the first quarter of 2026, are required to publish quarterly data on general government deficit and debt, separately for all sub-sectors.
Statistics Poland also publishes, in accordance with the Directive, annual data on contingent liabilities with potentially large impact – and the extent thereof – on public budgets, including government guarantees, non-performing loans, and liabilities stemming from the operation of public corporations, as well as general government shares/participation in the capital of private and public corporations in respect of economically significant amounts.
Due to the resignation from the obligation to publish monthly and quarterly cash data for sub-sectors of the general government sector, historical data in this respect as well as for contingent liabilities are available on the website of the Ministry of Finance at the link Fiscal data for EU budgetary surveillance - Ministry of Finance - Gov.pl website.
General government deficit and debt
Comment to the tables:
Footnotes to the table:
M – not applicable, there is no possibility of the phenomenon occurring
0 – should be reported if an event has not been yet observed
L – not available, should be reported if the event is observed but the data are not available, or due to statistical confidentiality – the data is not published.
The data have been developed in accordance with the methodology of the European System of National and Regional Accounts in the European Union introduced by the Regulation (EU) No. 549/2013 of the European Parliament and of the Council of 21 May 2013 (ESA2010) with amendments and the guidelines contained in the Manual on Government Deficit and Debt, Implementation of ESA2010 (MGDD, 2022 edition).
Methodological notes on the tables:
General government deficit/surplus – refers to the difference between government revenues and expenditures. It is the balancing item in the general government capital account and represents the net lending (surplus with a plus (+) sign) or net borrowing (deficit with a minus (-)) (B.9) of the general government, in accordance with ESA2010.
General government debt – refers to the total gross debt at face value outstanding at the end of the year in the general government sector, excluding those liabilities corresponding to financial assets held by this sector (consolidated).
Government debt consists of government liabilities in the following categories: currency and deposits (AF.2); debt securities (AF.3); and loans (AF.4) as defined in ESA2010.
