National Accounts

According to Art. 18 of the Financial Budget Act, the national accounts include:

a)  the income statement;
b)  the investment account;
c)  the balance sheet;
d)  the cash flow statement;
e)  the notes;
(f)  the financial statements of public undertakings within the meaning of the Act on
   control and supervision of public enterprises, foundations dedicated to third parties
     or of funds established by law unless they are established by law
     approved or taken notice of by the state legislature.

The provincial accounts are published with the annual accountability report of the provincial parliament, government and courts (Chapter IV) at about the end of April each year. The current state accounts can be found here and those of previous years here.

Explanations of the components and the basis of accounting, as well as individual items in the state financial statements, can be found in the notes to the state financial statements. The detailed accounts of the income statement and the investment statement can be found at the end of the national accounts.