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Administración Presupuestaria

Indicators set out in Directive 2011/85/EU

Standardised Methodological Report

  • 1. Contact
    • 1.1 Organization of contact
      • General intervention by the State administration
    • 1.2 Contact unit
      • National Accounting Office
    • 1.5 Postal contact address
      • Mateo Inurria 15, 28036 Madrid
  • 2. Updating of metadata
    • 2.1 Latest validation of metadata
      • 23/02/2021
    • 2.2 Latest dissemination of metadata
      • 12/03/2021
    • 2.3 Latest metadata update
      • 23/02/2021
  • 3. Statistical presentation
    • 3.1 Description of the data
      • In November 2011, the European Parliament and the Council adopted a six-pack package of measures for enhanced economic governance. In particular, Council Directive 2011/85/EU of 8 November 2011 on the requirements applicable to the budgetary frameworks of the Member States requires due regard to the existence of contingent liabilities as they involve possible obligations in the event of an uncertain future occurrence, or entail obligations where payment is not likely or the amount of likely payment cannot be reliably quantified.
      • In the interests of transparency of public finances and in the overall scope of the budgetary frameworks, the implementation of this directive requires Member States to publish, for all subsectors of public administration, contingent liabilities that may have a significant impact on public budgets, in particular public guarantees, non-performing loans and corporate liabilities indicating their magnitude. In addition, they must provide information on the participation of public administrations in the capital of private and public corporations in the case of economically significant amounts. Thus, in compliance with this Directive, the IGAE publishes the following indicators:
      • - Guarantees granted by public administrations.
      • - Unpaid obligations relating to Public Private Partnerships (PPPs) in which assets are not recorded in the balance sheet of public administrations.
      • - Loans granted by public administrations for doubtful payment.
      • - Liabilities of public units classified outside the sector.
      • - Public participation in the capital of units not classified in the public administration sector.
    • 3.2 Classification systems
      • The classifications used are those established in the European System of Accounts (ESA 2020). In particular, public administrations should mean the public administration sector as defined in the ESA 2010, and by corporations the institutional units classified in certain sectors of the economy, according to the type of producer in question and according to its main function, or in the rest of the world if the entity is not resident in the Spanish economy:
        • S.13 Public administrations
          • S.1311 Central administration
          • S.1312 Regional administration
          • S.1313 Local administration
          • S.1314 Social security funds
      • Sectors in which corporations can be classified:
        • S.11 Non-financial corporations
        • S.12 Financial institutions
        • S.2 rest of the world
    • 3.3 Coverage by sector
      • The data cover the public administration sector in general. Coverage is by subsectors except for participation in public and private enterprises.
    • 3.4 Statistical concepts and definitions
      • Article 14.3 of Directive 2011/85/EU requires Member States, on an individual basis, to publish, for all subsectors of public administration, contingent liabilities that may have a significant impact on public budgets, citing in particular some of these contingent liabilities. However, Eurostat, in order to contribute to this process, organised a working group with the Member States, Task Force on the implications of the Directive on the collection and dissemination of fiscal data, the results of which on information to be produced and published are set out in the Eurostat Decision of 22 July 2013Supplement on contingent liabilities and potential obligations to the EDP related questionnaire.
    • 3.5 Statistical unit
      • The statistical unit is the institutional unit as defined in the ESA 2010. This operation considers the institutional units classified in the public administration sector and its subsectors.
    • 3.6 Statistical population
      • In public guarantees, public-private partnerships and dubious loans, the population is made up of units in the public administration sector and its subsectors.
      • In the liabilities of public units classified outside the S.13, the population consists of the units controlled by the public administration sector classified in the other sectors.
    • 3.7 Geographical scope
      • National.
    • 3.8 Temporary coverage
      • For guarantees, public-private partnerships and dubious loans, the data cover a period of four years (T-1, T-2, T-3 and T-4).
      • In the case of liabilities of public corporations and public participation in capital, the information refers to T-1.
    • 3.9 Base period
      • Not applicable.
  • 4. Unit of measure
    • 4.1 Unit of measure
      • The data are measured in millions of euros, except for public participation in companies measured as a percentage of GDP.
  • 5. Reference period
    • 5.1 Reference period
      • The reference period is annual.
  • 6. Institutional mandate
    • 6.1 Legal acts and other agreements

      • The collection, processing and dissemination of data on statistical operations for State purposes is governed by the provisions of Act No. 12/1989 of 9 May 1989 on the Public Statistical Function (LFEP) and the Fourth Additional Provision of Act No. 4/1990 of 29 June 1990. The LFEP establishes that the National Statistical Plan is the main computer tool for the statistical activity of the State Administration and contains the statistics to be prepared in the four-year period by the services of the State Administration or any other entities dependent on it. All statistics included in the National Statistical Plan are statistics for State purposes and for mandatory completion. This operation is a statistic for State purposes and is included in the National Statistical Plan 2021-2024.

        Article 125.2 (g) of General Budget Act No. 47/2003 of 26 November 2003 provides: The General Intervention of the State Administration is the management centre for public accounting, which is responsible for drawing up the national accounts of the units that make up the public administration sector, in accordance with the criteria for institutional delimitation and imputation of transactions established in the European System of National and Regional Accounts. In addition, article 133 of the Constitution states: For the purposes of Article 125(2)(g), (h) and (i), public units shall be obliged to provide the cooperation and information necessary for the preparation of the public sector economic accounts and any information, in the field of national accounts of public units, established by internal and Community regulations.

        Order HAP/2105/2012, of 1 October, implementing the information provision obligations provided for in Organic Law 2/2012, of 27 April, on Budgetary Stability and Financial Sustainability.

        Article 14(3) of Directive 2011/85/EU makes it compulsory for Member States to publish the information submitted in this operation.

    • 6.2 Data sharing
      • Exchanges of data between the State statistical services (INE, ministerial departments, autonomous agencies and public entities of the State Administration), as well as between them and the statistical services of the Autonomous Communities for the development of the statistics entrusted to them, are regulated by the LFEP. The LFEP also establishes the mechanisms for statistical coordination between administrations, as well as the conclusion of cooperation agreements when deemed appropriate.
  • 7. Confidentiality
    • 7.1 Confidentiality policy

      • Act No. 12/1989 of 9 May 1989 on the Public Statistical Function obliges IGAE, as a statistical service, under no circumstances to disseminate personal data regardless of their origin. It is understood that personal data refers to natural or legal persons that either allow the immediate identification of the interested parties, or lead by their structure, content or degree of disaggregation to the indirect identification of them.

        Similarly, Regulation (EC) No 223/2009 of the European Parliament and of the Council of 11 March 2009 on European statistics establishes the need to establish common principles and guidelines guaranteeing the confidentiality of data used to compile European statistics and access to such confidential data, taking into account technical progress and the needs of users in a democratic society.

    • 7.2 Processing of confidential data

      • The data are treated confidentially during the collection and validation process until they are published.

        Furthermore, it should be noted that the indicators established in Directive 2011/85/EU is a summary statistic in which personal data, in this case concerning legal persons, used are aggregated in sectors or subsectors of the national economy, which prevents the identification of information associated with individual units.

  • 8. Dissemination policy
    • 8.1 Dissemination schedule

      • The calendar of dates for the dissemination of the statistics is published in January on the IGAE website.

        In particular, the tables relating to guarantees, public-private partnerships and dubious loans are published before the end of October and the total set of tables before the end of December.

    • 8.2 Access to the dissemination calendar
    • 8.3 Access to the user
      • The dissemination of these indicators is the same for all users at the time of their publication.
  • 9. Frequency of dissemination
    • 9.1 Frequency of dissemination
      • Yearly.
  • 10. Accessibility and clarity
  • 11. Quality management
    • 11.1 Quality assurance
      • These indicators are the aggregate result of individual information from the units that make up the public administration sector. Internal consistency is assured. The validation process consists of arithmetical checks and consistency with information relating to the public administration sector provided in the framework of Public Finance Statistics.
    • 11.2 Quality assessment
      • Not applicable.
  • 12. Relevance
    • 12.1 User requirements

      • The main users are the European Commission (within the framework of the Stability and Growth Pact: ECFIN, FISMA), the Council, the European Parliament, politicians, researchers, etc.

        Since the objective of Directive 2011/85/EU is the uniform observance of budgetary discipline as required by the TFEU, information on contingent liabilities and dubious receivables that could potentially have a significant impact on public budgets is an important step towards transparency of public finances. These indicators contribute to a more complete description of the financial position of the Member States.

    • 12.2 User satisfaction
      • Not available.
    • 12.3 Completeness
      • Information on all indicators is published and in accordance with the methodology set out in the Eurostat Decision of 22 July 2013 . However, public participation in the capital of units not included in the Public Administration sector is published only for public units. Participation in private units is not available.
  • 13. Accuracy and reliability
    • 13.1 Global Accuracy
      • Indicators laid down in Directive 2011/85/EU is a synthesis operation that is developed with information from all units classified in the public administration sector. The data are associated with a high level of global accuracy.
    • 13.2 Sampling errors
      • Not applicable.
    • 13.3 Errors other than sampling
      • Not applicable.
  • 14. Timeliness and timeliness
    • 14.1 Opportunity
      • With regard to the information on guarantees, public-private partnerships and dubious loans published in October of year T, the data refer to T-1, T-2, T-3 and T-4. The information on liabilities of public units classified outside the S.13 and public participation in the capital of units not classified in the S.13 published in December of year T relates to T-1.
    • 14.2 Punctuality
      • The dates set for the publication of this information are regularly observed.
  • 15. Coherence and comparability
    • 15.1 Geographical comparability
      • The data are specific to each Member State. With regard to comparability, a number of nuances must be taken into account. In some cases, for example, the coverage is not exhaustive, the liabilities of public companies do not reflect the same concepts, or information on liabilities of public units classified outside S.13 may refer to T-1 or T-2 depending on the availability of information. These factors must be taken into account when comparing the information provided by these indicators.
    • 15.2 Temporal comparability
      • The data presented in the publication are homogeneous.
    • 15.3 Coherence - cross-sectoral
      • Cross-checks are carried out with the EDP Notification made before 1 October and the financial accounts of the public administrations.
    • 15.4 Coherence - internal
      • It is currently insured.
  • 16. Costs and charges
    • 16.1 Costs and charges
      • The costs associated with the production of this statistic are estimated at EUR 25.20 thousand, foreseen in the Budget of the Ministry of Finance.
  • 17. Review of data
    • 17.1 Data revision - Policy
      • The general policy of reviewing data relating to IGAE ' s Public Finance Statistics is to review the published data for year T until the last quarter of year T+2, when the data incorporated in the statistical information are of a definitive nature.
    • 17.2 Data revision - Practice
      • In the case of guarantees, public-private partnerships and dubious loans, in year t the data for the last three years published in the previous financial year are reviewed, if appropriate, and the data for year T-1 are incorporated.
  • 18. Statistical treatment
    • 18.1 Data of origin

      • The sources of information used for the development of these indicators are administrative data, economic-financial information of public companies and contracts of public-private partnerships.

        The information covers the total number of units classified in the public sector as defined in the European System of National and Regional Accounts (ESA 2010).

    • 18.2 Frequency of data collection
      • Once a year.
    • 18.3 Data collection

      • The National Accounting Office has a file (in database format) with the sectorization in terms of national accounting of the entire public sector. This information is publicly accessible through the Public Sector Entity Inventory Platform (INVENTE) .

        This application INVENTE publishes for each unit controlled by the public sector, the administration exercising control and the units classified in the public administration sector (S.13) in terms of national accounting (ESA 2010).

        Administrative data relating to the State are centralized in the Accounting Information System (SIC). For the other units included in the State public sector (State and foundation public sector), economic and financial information is available in the application CICEP.red which includes annual accounts, audit reports, interim financial statements, etc.

        The economic and financial information completed by the Autonomous Communities is collected at the Autonomous Communities Information Centre (CIMCA). The one concerning Local Corporations in SICEL (Local Entities Accounting Information System).

        Data on guarantees granted by the regional administration and local administration subsectors are prepared by the Bank of Spain.

    • 18.4 Data validation
      • The validation process consists of arithmetical checks and consistency with information relating to the public administration sector provided in the framework of Public Finance Statistics.
    • 18.5 Data collection

      • The data relating to guarantees, outstanding liabilities of public-private partnerships and dubious loans are prepared on the basis of the exploitation of the applications referred to in paragraph 18.3 in the relevant financial years.

        To prepare the rest of the information, first of all, it is necessary to determine the set of public units that as of 31 December of the previous year were not classified in the public administration sector. This set is obtained from the INVENTION. Subsequently, the corresponding debt is allocated to these units (information provided by the Bank of Spain), the own funds and the participation of the public administrations with the economic-financial information of these units. By filtering the units that exceed, on the one hand, the levels of debt in relation to GDP and, on the other hand, the public participation in relation to GDP set out in the Eurostat Decision, information is drawn up concerning the tables of liabilities of public units classified outside the public administration sector and public participation in units not included in that sector.

    • 18.6 Adjustment
      • No adjustments are made.
  • 19. Comments
    • 19.1 Comments