The comparison of main public finance aggregates in different countries requires the harmonization of accounting standards. This is ensured by the System of National Accounts (SNA) promoted by the United Nations and by the corresponding European System of Accounts (ESA).
For countries in the EU and for the United Kingdom, data are those reported for the Excessive Deficit Procedure of the Maastricht Treaty. For the remaining G7 countries (Canada, Japan and the United States) data comply with the SNA.
