Detailed data FS model: Financing statement by nature and function

Organization

Financial Statistic

The Federal Finance Administration (FFA) prepares statistics on the government units and social security funds (financial statistics). The FFA is thus one of Switzerland's main public producers of statistics, together with the Federal Statistical Office (main supplier of Swiss statistics), the Swiss National Bank (bank, financial market and balance of payments statistics) as well as other federal agencies (special statistics) and the statistics offices of the cantons and various cities and towns. The aim of financial statistics is to present a transparent picture of the revenue, finance and asset situation of Switzerland's general government sector. With the directive on quality assurance of the FFA, Financial Statistics Section guarantees the high quality of the statistics it produces. The Financial Statistics Section provides the following services: * Consolidated and harmonized financial reporting of the Confederation, cantons, communes and social security funds on the basis of the accounting models of the Confederation and of the cantons (NAM, HAM2, etc.) with the objective of national comparability. * Production and reporting of internationally comparable statistics on Switzerland's public finances in accordance with the International Monetary Fund standards (GFSM 2014). * Preparation of data on public finances as a basis for drawing up Switzerland's system of national accounts, particularly within the scope of the Statistics Agreement of the second series of bilateral agreements (ESA 2010). * Specific evaluations and analyses of Swiss public finances. read more

Detailed data FS model: Financing statement by nature and function

FS model

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.