Comparability

Government EMU-debt is to a certain degree comparable with quarterly financial accounts for general government since both statistics are based on the sectors and instruments defined in ESA2010. The primary differences are: Government EMU-debt is based on nominal values, while quarterly financial accounts for General Government are based on market values.

In a similar way, Government Deficit is comparable with the national accounts compilations of net-lending for General Government in the so called March- and June-versions.

Difference between the government surplus and the EDP Balance in 2024 and 2025: In its press release of 21 October 2026, Eurostat noted, in relation to Denmark’s EDP (Excessive Deficit Procedure) reporting, that the surplus for 2024 and 2025 is correct, but that total revenue for those years does not correspond to the surplus reported under the EDP framework. Total revenue is not part of the EDP reporting and is instead taken from the compilation of government finances within the national accounts system. The discrepancy (DKK 600 million in 2024 and DKK 700 million in 2025) is due to a correction of overstated central government dividend income in the government finance statistics compiled under the national accounts framework. As a result, the general government balance is overstated by the same amounts compared with the EDP balance reported under the EDP framework. When the government finance statistics and the national accounts are compiled in June 2027, the figures will be revised so that the government surplus and the EDP balance once again correspond. This is in accordance with Statistics Denmark’s revision policy for regular revisions, which is designed to maintain the very close consistency between the government finance statistics and the national accounts. A overview of the difference can be found in Danish here: Udbytteindtægter