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Dissemination Standards Bulletin Board Special Data Dissemination Standard (THE SUMMARY METHODOLOGY STATEMENT HAS BEEN PROVIDED BY LUXEMBOURG, WHICH IS SOLELY RESPONSIBLE FOR ITS ACCURACY AND COMPLETENESS. AT THE TIME OF POSTING, THE STATEMENT WAS REVIEWED BY THE IMF FOR CONSISTENCY WITH THE METADATA BASE PAGE DESCRIBING DISSEMINATION PRACTICES. SUBSCRIBERS ARE REQUIRED TO PROVIDE UPDATES TO THE STATEMENT, AS NEEDED, AND ARE EXPECTED TO MAKE OTHER IMPROVEMENTS, AS WARRANTED, TO ENHANCE TRANSPARENCY) Luxembourg Summary Methodology Central government operations Last Posted: Oct-6-2009 Last Certified: Jun-30-2008 Last Updated: Jul-4-2006 Contact Person(s)          Printer Friendly Page   Ms. Anne Greiveldinger, Division C "Comptabilité Nationale et statistiques d'entreprise", Statec, Service central de la statistique et des études économiques, 13, rue Erasme, B.P. 304, Luxembourg-Kirchberg , Luxembourg L-1468   Phone : 352 247-88470   Fax : 352 26 20 37 26   Email : Anne.Greiveldinger@statec.etat.lu

I. Analytical Framework, Concepts, Definitions, and Classifications

2.1.1 Concepts and definitions       Central government transactions are organized using the system of definitions and classifications of ESA95. Data complies with the requirements of the Government Finance Statistics Manual 2001. 2.3.1 Classification/sectorization       Central government transactions are organized using the system of definitions and classifications of ESA95. Data complies with the requirements of the Government Finance Statistics Manual 2001.         Receipts and expenditures are broken down in categories following the ESA95 classifications of transactions. The net balance to be financed corresponds to the balance of non-financial transactions.

II. Scope of the data

2.2.1 Scope Scope of the data       The statistics cover the central government as defined by ESA95. They refer to all the units included in central government budget and the special budgetary funds. Exceptions to coverage       Public establishments included in the central government sector like the supervisory agencies of the financial, insurance or telecommunication sector however are excluded.

III. Accounting Conventions

2.4.2 Recording basis       All transactions are recorded on a cash basis.         The recording period is the calendar month. 2.4.3 Grossing/netting procedures       All transactions are recorded on a gross basis.

IV. Nature of the Basic Data Sources

3.1.1 Source data collection programs       For the years 1999 to 2005, more than 97 percent of revenue and 98 percent of expenditure of the central government were captured by the data on budgetary operations, according to the national accounts. The basic central government transactions are compiled monthly by the Ministry of Finance (Inspection Générale des Finances) and prepared for publication (classification of transactions, etc.) by STATEC.

V. Compilation Practices

3.3.2 Other statistical procedures       Data complies with ESA95 consolidation rules.

VI. Other Aspects

Footnotes

Last posted: Date IMF staff last posted an update to these metadata on the DSBB.

Last certified: Date subscriber last officially certified the accuracy of these metadata.

Last updated: Date subscriber last submitted an update of these metadata to the IMF.