Government Finance Statistics (General Government)

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Government Finance Statistics (GFS) is a set of concepts and principles developed by the International Monetary Fund (IMF) specifically for measuring government financial activity. These concepts and principles allow the entire public sector to be analysed. That is:

• all levels of government (both central and local government in New Zealand, and state government in countries like Australia and the United States of America).

• all sectors of government (general government, public non-financial corporations, and public financial corporations). In New Zealand, general government is the consolidation of both local and central government.

Unlike accounting-based financial statements, GFS is an economic representation of a government's financial activity. It is the IMF's preferred standard for publishing financial statistics on government.

Citation Information


Government Finance Statistics (General Government)


National Accounts Government Finance Statistics (General Government)

Alternate Title



National Accounts, Statistics New Zealand


Statistics NZ


Statistics NZ

Coverage Information

Temporal Coverage

  • 2009 to present

Topical Coverage

  • Government Finance Statistics
  • Operating Statement
  • Balance Sheet
  • GFS
  • National Accounts
  • Taxation
  • Financial Reporting
  • Government Analysis


4 Annual

Main users of the data

IMF, OECD, NZ government, researchers, and other organisations

Significant events impacting this study series

The previous Auckland region's councils merged on 1 November 2010. As most of these councils produced financial statements covering a 16-month period (from 1 July 2009 to 31 October 2010), rather than the customary 12 months, some balance sheet items and related data were estimated at 30 June 2010. We include transactions that occurred between 1 July 2010 and 31 October 2010 in data for the year ended 30 June 2011.

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