{
  "id-zmienna": 1027,
  "nazwa": "Surplus/Deficit of the general government sector",
  "nazwa-skrocona": "Surplus/Deficit of the general government sector",
  "tagi": [
    {
      "id-tag": 346,
      "nazwa-tag": "expenditure, expenses"
    },
    {
      "id-tag": 665,
      "nazwa-tag": "incomes"
    },
    {
      "id-tag": 1218,
      "nazwa-tag": "national accounts"
    },
    {
      "id-tag": 1221,
      "nazwa-tag": "ESA 2010"
    }
  ],
  "pojecia": [
    {
      "id-pojecie": 4319,
      "nazwa-pojecie": "Surplus /Deficit general government sector",
      "definicja": "<P>Difference between revenue and expenditures general government sector by ESA2010.</P>",
      "data-poczatku-pojecie": "1999-07-01",
      "data-konca-pojecie": "9999-12-31"
    }
  ],
  "wyjasnienia-metodologiczne": {
    "wyjasnienia-metodologiczne-tresc": "<p>The general government surplus/deficit is net lending/net borrowing. The data taking into account consolidation within institutional subsectors and between subsectors. Consolidation is carried out through elimination of the following transactions occurring between general government units: other current transfers, capital transfers and property income.</p>\n<p>A general government surplus is a positive difference between government revenue and expenditure, and a deficit is a negative difference between the two values.</p>\n<p>Due to the differences between the ESA2010 guidelines and the national methodology of the public finance sector, in particular in the scope of the sector, a different method of accounting for transactions and the scope of transactions, the data on the general government surplus/deficit are not the same as the data on the surplus/deficit of the public finance sector.</p>\n",
    "notki": []
  },
  "przekroje": [
    {
      "id-przekroj": 932,
      "nazwa-przekroj": "Poland; General government sector (with subsectors)",
      "szereg-czasowy": "2000 - 2025",
      "id-czestotliwosc": 1,
      "nazwa-czestotliwosc": "Year",
      "aktualizacja-ostatnia": "2026-10-21"
    }
  ],
  "zestawy": [
    {
      "id-zestaw": 65,
      "symbol-zestaw": "F-01/I-01",
      "nazwa-zestaw": "report on revenues, costs and financial result  and outlays on fixed assets",
      "id-gestor": 35,
      "nazwa-gestor": "Statistics Poland"
    },
    {
      "id-zestaw": 68,
      "symbol-zestaw": "F-02/dk",
      "nazwa-zestaw": "annual financial report on cultural institutions",
      "id-gestor": 35,
      "nazwa-gestor": "Statistics Poland"
    },
    {
      "id-zestaw": 134,
      "nazwa-zestaw": "Information system containing data on funds transferred by Poland to development banks",
      "id-gestor": 70,
      "nazwa-gestor": "Ministry of Finance"
    },
    {
      "id-zestaw": 187,
      "nazwa-zestaw": "Information system containing data on the inflow of non-refundable funds from the EU budget and other foreign sources",
      "id-gestor": 70,
      "nazwa-gestor": "Ministry of Finance"
    },
    {
      "id-zestaw": 188,
      "symbol-zestaw": "TREZOR",
      "nazwa-zestaw": "IT System of State Budget Management",
      "id-gestor": 70,
      "nazwa-gestor": "Ministry of Finance"
    },
    {
      "id-zestaw": 361,
      "symbol-zestaw": "OŚ-4g",
      "nazwa-zestaw": "report on the management of the gmina budget revenues from environmental fees and fines intended for financing environmental protection and water management",
      "id-gestor": 707,
      "nazwa-gestor": "Ministry of Climate and Environment"
    },
    {
      "id-zestaw": 363,
      "symbol-zestaw": "OŚ-4p",
      "nazwa-zestaw": "report on the management of the powiat budget revenues from environmental fees and fines intended for the financing of environmental protection and water management",
      "id-gestor": 707,
      "nazwa-gestor": "Ministry of Climate and Environment"
    },
    {
      "id-zestaw": 365,
      "symbol-zestaw": "OŚ-4w/n",
      "nazwa-zestaw": "report on the management of the voivodship funds for environmental protection and water management / the National Fund for Environmental Protection and Water Management",
      "id-gestor": 707,
      "nazwa-gestor": "Ministry of Climate and Environment"
    },
    {
      "id-zestaw": 464,
      "nazwa-zestaw": "Financial and accounting system of the Insurance Guarantee Fund",
      "id-gestor": 373,
      "nazwa-gestor": "Insurance Guarantee Fund"
    },
    {
      "id-zestaw": 477,
      "symbol-zestaw": "ZWSI RON",
      "nazwa-zestaw": "Integrated multi-level information system of the National Defence Department",
      "id-gestor": 75,
      "nazwa-gestor": "Ministry of National Defence Republic of Poland"
    },
    {
      "id-zestaw": 496,
      "nazwa-zestaw": "Financial and accounting system of Marshal's Offices",
      "id-gestor": 146,
      "nazwa-gestor": "marshals’ offices"
    },
    {
      "id-zestaw": 504,
      "symbol-zestaw": "SP",
      "nazwa-zestaw": "annual enterprise survey",
      "id-gestor": 35,
      "nazwa-gestor": "Statistics Poland"
    },
    {
      "id-zestaw": 646,
      "nazwa-zestaw": "Information system concerning the profit and loss account and balance-sheet of independent public health care institutions of the Ministry of National Defence",
      "id-gestor": 75,
      "nazwa-gestor": "Ministry of National Defence Republic of Poland"
    },
    {
      "id-zestaw": 698,
      "nazwa-zestaw": "SAP ERP financial and accounting system",
      "id-gestor": 162,
      "nazwa-gestor": "The Polish Social Insurance Institution"
    },
    {
      "id-zestaw": 732,
      "nazwa-zestaw": "Information system for reports by public finance sector units (maintained on the basis of Rb reports)",
      "id-gestor": 70,
      "nazwa-gestor": "Ministry of Finance"
    },
    {
      "id-zestaw": 733,
      "symbol-zestaw": "BeSTi@",
      "nazwa-zestaw": "Information system for the budgetary management of local self-government entities",
      "id-gestor": 70,
      "nazwa-gestor": "Ministry of Finance"
    },
    {
      "id-zestaw": 749,
      "nazwa-zestaw": "Information system concerning the profit and loss account and balance sheet of independent public health care institutions of the Ministry of Internal Affairs and Administration",
      "id-gestor": 334,
      "nazwa-gestor": "Ministry of the Interior and Administration"
    },
    {
      "id-zestaw": 756,
      "nazwa-zestaw": "Central Financial and Accounting System",
      "id-gestor": 56,
      "nazwa-gestor": "The Agricultural Social Insurance Fund "
    },
    {
      "id-zestaw": 757,
      "symbol-zestaw": "KRAB",
      "nazwa-zestaw": "Accounting system",
      "id-gestor": 75,
      "nazwa-gestor": "Ministry of National Defence Republic of Poland"
    },
    {
      "id-zestaw": 758,
      "nazwa-zestaw": "Financial and accounting system of the National Health Fund",
      "id-gestor": 91,
      "nazwa-gestor": "National Health Fund"
    },
    {
      "id-zestaw": 772,
      "symbol-zestaw": "KSI ZUS",
      "nazwa-zestaw": "Comprehensive IT System ZUS",
      "id-gestor": 162,
      "nazwa-gestor": "The Polish Social Insurance Institution"
    },
    {
      "id-zestaw": 780,
      "nazwa-zestaw": "Financial and accounting system of the Bank Guarantee Fund",
      "id-gestor": 431,
      "nazwa-gestor": "The Bank Guarantee Fund"
    },
    {
      "id-zestaw": 788,
      "nazwa-zestaw": "Information systems of local self-government entities",
      "id-gestor": 437,
      "nazwa-gestor": "local government unit"
    },
    {
      "id-zestaw": 795,
      "nazwa-zestaw": "ENOVA",
      "id-gestor": 351,
      "nazwa-gestor": "National School of Judiciary and Public Prosecution "
    },
    {
      "id-zestaw": 797,
      "nazwa-zestaw": "Information system on funds transferred to international financial institutions as part of official development cooperation",
      "id-gestor": 192,
      "nazwa-gestor": "Ministry of Foreign Affairs"
    },
    {
      "id-zestaw": 805,
      "symbol-zestaw": "ZSK-KG",
      "nazwa-zestaw": "Integrated Accounting System of National Bank of Poland – Ledger",
      "id-gestor": 89,
      "nazwa-gestor": "National Bank of Poland"
    },
    {
      "id-zestaw": 879,
      "nazwa-zestaw": "Financial and accounting systems of other entities included in the government sector according to ESA rules",
      "id-gestor": 439,
      "nazwa-gestor": "entities classified as state and local government institutions according to the principles of ESA"
    },
    {
      "id-zestaw": 909,
      "nazwa-zestaw": "Financial and accounting systems of entities classified as state and local government institutions according to the principles of ESA",
      "id-gestor": 438,
      "nazwa-gestor": "entities classified as state and local government institutions according to the principles of ESA"
    },
    {
      "id-zestaw": 919,
      "nazwa-zestaw": "the Union Registry",
      "id-gestor": 185,
      "nazwa-gestor": "National Centre for Emissions Management – Institute of Environmental Protection – National Research Institute in Warsaw"
    },
    {
      "id-zestaw": 922,
      "nazwa-zestaw": "Financial and accounting system of the Bank Gospodarstwa Krajowego",
      "id-gestor": 176,
      "nazwa-gestor": "Bank Gospodarstwa Krajowego (Domestic Management Bank)"
    },
    {
      "id-zestaw": 925,
      "nazwa-zestaw": "Financial and accounting system of the National School of Public Administration",
      "id-gestor": 350,
      "nazwa-gestor": "National School of Public Administration "
    },
    {
      "id-zestaw": 928,
      "nazwa-zestaw": "Information system of the Ministry of Health",
      "id-gestor": 84,
      "nazwa-gestor": "Ministry of Health "
    },
    {
      "id-zestaw": 945,
      "symbol-zestaw": "F-01/o",
      "nazwa-zestaw": "report on revenue, costs and financial result of schools and other educational institutions",
      "id-gestor": 35,
      "nazwa-gestor": "Statistics Poland"
    },
    {
      "id-zestaw": 952,
      "nazwa-zestaw": "Financial and accounting system of the Office of Electronic Communications",
      "id-gestor": 223,
      "nazwa-gestor": "Office of Electronic Communications"
    },
    {
      "id-zestaw": 960,
      "symbol-zestaw": "RF-03",
      "nazwa-zestaw": "report of the general government sector entities",
      "id-gestor": 35,
      "nazwa-gestor": "Statistics Poland"
    },
    {
      "id-zestaw": 1008,
      "nazwa-zestaw": "MSWiA information system",
      "id-gestor": 334,
      "nazwa-gestor": "Ministry of the Interior and Administration"
    },
    {
      "id-zestaw": 1031,
      "nazwa-zestaw": "Information system of the Government Plenipotentiary for Strategic Energy Infrastructure",
      "id-gestor": 544,
      "nazwa-gestor": "Government Plenipotentiary for Strategic Energy Infrastructure"
    },
    {
      "id-zestaw": 1032,
      "nazwa-zestaw": "Information System of the Bank Gospodarstwa Krajowego",
      "id-gestor": 176,
      "nazwa-gestor": "Bank Gospodarstwa Krajowego (Domestic Management Bank)"
    },
    {
      "id-zestaw": 1036,
      "nazwa-zestaw": "Information system of the Ministry of National Defence",
      "id-gestor": 75,
      "nazwa-gestor": "Ministry of National Defence Republic of Poland"
    },
    {
      "id-zestaw": 1037,
      "nazwa-zestaw": "Information system of the Ministry of Agriculture and Rural Development",
      "id-gestor": 77,
      "nazwa-gestor": "Ministry of Agriculture and Rural Development "
    },
    {
      "id-zestaw": 1041,
      "nazwa-zestaw": "Data on expenditures on the debt service of the Treasury and settlement of Treasury debt increases",
      "id-gestor": 70,
      "nazwa-gestor": "Ministry of Finance"
    },
    {
      "id-zestaw": 1042,
      "symbol-zestaw": "SSOZ",
      "nazwa-zestaw": "Healthcare Statistics System",
      "id-gestor": 84,
      "nazwa-gestor": "Ministry of Health "
    },
    {
      "id-zestaw": 1044,
      "nazwa-zestaw": "Information system containing data from reports on the implementation of the financial plan of the Regional Agricultural Advisory Centres and the Agricultural Advisory Centre in Brwinów",
      "id-gestor": 77,
      "nazwa-gestor": "Ministry of Agriculture and Rural Development "
    },
    {
      "id-zestaw": 1101,
      "nazwa-zestaw": "Information system of the Office of the Prime Minister",
      "id-gestor": 186,
      "nazwa-gestor": "The Chancellery of the Prime Minister"
    },
    {
      "id-zestaw": 1123,
      "symbol-zestaw": "F-01/s",
      "nazwa-zestaw": "report on income, costs and financial results of higher education institutions",
      "id-gestor": 35,
      "nazwa-gestor": "Statistics Poland"
    },
    {
      "id-zestaw": 1137,
      "nazwa-zestaw": "Financial and accounting systems of state legal entities",
      "id-gestor": 671,
      "nazwa-gestor": "state legal persons"
    },
    {
      "id-zestaw": 1145,
      "symbol-zestaw": "MZ-03",
      "nazwa-zestaw": "report on the finances of entities performing medical activities from the public sector",
      "id-gestor": 84,
      "nazwa-gestor": "Ministry of Health "
    },
    {
      "id-zestaw": 1186,
      "nazwa-zestaw": "Information system of the Ministry of State Assets",
      "id-gestor": 693,
      "nazwa-gestor": "Ministry of State Assets"
    },
    {
      "id-zestaw": 1215,
      "nazwa-zestaw": "Information system on reporting of the entities of the public finance sector of the Ministry of Climate and Environment",
      "id-gestor": 707,
      "nazwa-gestor": "Ministry of Climate and Environment"
    },
    {
      "id-zestaw": 1216,
      "nazwa-zestaw": "Integrated Information System on Higher Education and Science POL-on",
      "id-gestor": 767,
      "nazwa-gestor": "Ministry of Science and Higher Education"
    },
    {
      "id-zestaw": 1281,
      "nazwa-zestaw": "Information system of the Governmental Strategic Reserves Agency",
      "id-gestor": 714,
      "nazwa-gestor": "Governmental Strategic Reserves Agency"
    },
    {
      "id-zestaw": 1285,
      "nazwa-zestaw": "Information system of the Ministry of Culture, National Heritage and Sport",
      "id-gestor": 717,
      "nazwa-gestor": "Ministry of Culture, National Heritage and Sport"
    },
    {
      "id-zestaw": 1290,
      "nazwa-zestaw": "Information system of the Ministry of Infrastructure",
      "id-gestor": 569,
      "nazwa-gestor": "Ministry of Infrastructure"
    }
  ],
  "badania": [
    {
      "id-badanie": 255,
      "symbol-badanie": "1.67.17",
      "temat-badanie": "Fiscal notification of the deficit and debt of the general government sector"
    }
  ],
  "akty-prawne": [
    {
      "id-akt": 140,
      "tytul-akt": "Act of 27 August 2009 on the Public Finance",
      "adres-publikacyjny": "(Dz. U. z 2025 r. poz. 1483, z późn. zm.)"
    },
    {
      "id-akt": 282,
      "tytul-akt": "Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union",
      "adres-publikacyjny": "(Dz. Urz. UE L 174 z 26.06.2013, str. 1, z późn. zm.)"
    },
    {
      "id-akt": 1205,
      "tytul-akt": "Council Regulation (EC) No 479/2009 of 25 May 2009 on the application of the Protocol on the excessive deficit procedure annexed to the Treaty establishing the European Community",
      "adres-publikacyjny": "(Dz. Urz. UE L 145 z 10.06.2009, str. 1, z późn. zm.)"
    }
  ],
  "jednostki": [
    {
      "id-jednostka": 235,
      "nazwa-jednostki": "National Accounts Department"
    }
  ]
}