The 2005 Government Finance Statistics Yearbook (GFS Yearbook), contains detailed data on revenue, expense, transactions in assets and liabilities, and stocks of assets and liabilities for the general government sector and its subsectors. The data and related information are presented in world, country, and institutional tables for 130 reporting countries presented in the framework of the Government Finance Statistics Manual 2001 (GFSM 2001).1 The GFSM 2001 introduces a comprehensive analytical framework that uses detailed accrual data for recording government resource flows and aggregate cash transactions for measuring government liquidity. It presents balance sheet information, which integrates transactions and other economic flows with stock positions, and defines several balancing items appropriate for contemporary fiscal analysis
