Updating the data
The fiscal policy measures taken to mitigate the economic consequences of the pandemic have a major impact on public finances. The Financial Statistics Section endeavors to integrate these promptly into the government finance figures. Therefore, if necessary, it provides updated figures outside the official publication calendar. The files concerned are Main aggregates and forecasts with FS- and GFS-Model and International comparison according to the GFS Model.
International comparability of Swiss financial statistics data is ensured with the GFS Model, which applies the financial statistics standard of the International Monetary Fund. This standard is described in the Government Finance Statistics Manual (GFSM 2014).
National comparability is achieved with the FS Model, which is based on the Harmonized Accounting Model for the Cantons and Communes (HAM2) and is thus inspired by the International Public Sector Accounting Standards (IPSAS). Standard evaluations with the FS Model always contain the statement of financial position, statement of financial performance and financing statement in the economic classification. Furthermore, receipts and expenditure are shown by function in the financing statement. In the 2008 fiscal year, the financial statistics were adjusted to new standards. There is therefore limited comparability with the figures prior to 2008 in the national FS Model.
In the 2008 fiscal year, the financial statistics were adjusted to new standards. There is therefore limited comparability with the figures prior to 2008 in the national FS Model.
The Financial Statistics Section publishes provisional results every spring and definitive results every summer.
Last modification 31.08.2021
