Annual government non-financial accounts and key indicators (Balancing items) — Net lending (+) / net borrowing (-) by country
This table presents the full sequence of non-financial accounts for the General Government sector and its sub-sectors from the production account to the capital account. It shows the balancing items and is designed to be used in conjunction with the tables entitled ‘Annual government non-financial accounts and key...
What the numbers show
Annual government non-financial accounts and key indicators (Balancing items) — Net lending (+) / net borrowing (-) is currently reported for 43 countries. The highest value is 4.01 million National currency in Russian Federation; the lowest is -318.30 million National currency in Indonesia.
The median across all reporting countries is -54,068 National currency, and the mean is -10.27 million National currency.
Over the past decade 10 countries rose and 33 fell. The largest increase was in Denmark (up 600.4%), and the largest decrease in Canada (down 4,292.2%).
Annual government non-financial accounts and key indicators: full country ranking
| # | Country | Latest | Year | 10-year change | Trend |
|---|---|---|---|---|---|
| 1 | Russian Federation | 4.01 million National currency | 2019 | up 125.8% | volatile |
| 1 | Estonia | -825 National currency | 2025 | down 1,677.4% | volatile |
| 1 | Croatia | -2,796 National currency | 2025 | down 74.9% | volatile |
| 2 | Norway | 581,238 National currency | 2025 | up 210.6% | volatile |
| 2 | Latvia | -1,093 National currency | 2025 | down 202.6% | volatile |
| 3 | Denmark | 90,924 National currency | 2025 | up 600.4% | volatile |
| 3 | Lithuania | -1,536 National currency | 2025 | down 435.1% | volatile |
| 4 | Ireland | 11,484 National currency | 2025 | up 313.5% | volatile |
| 4 | Slovenia | -1,786 National currency | 2025 | down 63.5% | volatile |
| 5 | Switzerland | 4,520 National currency | 2024 | up 402.9% | volatile |
| 5 | Netherlands | -18,895 National currency | 2025 | down 48.0% | volatile |
| 6 | Greece | 4,290 National currency | 2025 | up 141.4% | volatile |
| 6 | Poland | -283,969 National currency | 2025 | down 504.8% | volatile |
| 7 | Portugal | 2,059 National currency | 2025 | up 125.6% | volatile |
| 8 | Luxembourg | -1,756 National currency | 2025 | down 357.9% | volatile |
| 9 | Bulgaria | -4,113 National currency | 2025 | down 383.0% | volatile |
| 10 | Finland | -10,814 National currency | 2025 | down 112.0% | volatile |
| 11 | New Zealand | -16,728 National currency | 2024 | down 3,217.4% | volatile |
| 12 | Austria | -21,464 National currency | 2025 | down 1,215.6% | volatile |
| 13 | Belgium | -33,221 National currency | 2025 | down 223.0% | volatile |
| 14 | Spain | -40,330 National currency | 2025 | up 29.6% | volatile |
| 15 | Costa Rica | -40,693 National currency | 2025 | up 94.5% | volatile |
| 16 | Canada | -54,068 National currency | 2025 | down 4,292.2% | volatile |
| 17 | Italy | -69,381 National currency | 2025 | down 69.6% | volatile |
| 18 | Sweden | -89,415 National currency | 2025 | down 631.6% | volatile |
| 19 | Australia | -109,973 National currency | 2024 | down 204.3% | volatile |
| 20 | Germany | -119,147 National currency | 2025 | down 521.9% | volatile |
| 21 | Iceland | -120,104 National currency | 2025 | down 3,456.2% | volatile |
| 22 | Romania | -151,063 National currency | 2025 | down 3,962.0% | volatile |
| 23 | France | -152,511 National currency | 2025 | down 78.0% | volatile |
| 24 | United Kingdom of Great Britain and Northern Ireland | -157,482 National currency | 2025 | down 80.1% | volatile |
| 25 | Israel | -161,924 National currency | 2024 | down 530.5% | volatile |
| 26 | Czechia | -183,744 National currency | 2025 | down 493.3% | volatile |
| 27 | Brazil | -198,567 National currency | 2021 | down 78.7% | volatile |
| 28 | South Africa | -339,250 National currency | 2025 | down 109.0% | volatile |
| 29 | Mexico | -2.11 million National currency | 2024 | down 126.3% | volatile |
| 30 | United States | -2.36 million National currency | 2024 | down 158.5% | volatile |
| 31 | Hungary | -4.06 million National currency | 2025 | down 479.3% | volatile |
| 32 | Chile | -7.63 million National currency | 2024 | down 192.5% | volatile |
| 33 | China | -8.21 million National currency | 2023 | down 2,163.9% | volatile |
| 34 | Japan | -10.65 million National currency | 2024 | up 63.9% | rising |
| 35 | Colombia | -90.55 million National currency | 2024 | down 281.0% | volatile |
| 36 | Indonesia | -318.30 million National currency | 2023 | down 79.1% | volatile |
Regions and income groups
Aggregates are excluded from the country ranking above so that a region can never outrank a country.
- Slovak Republic -6,086 National currency
- Korea -37.48 million National currency
- Euro area (20 countries) -463,113 National currency
- European Union (27 countries from 01/02/2020) -576,516 National currency
- European Union -577,709 National currency
About this data
This table presents the full sequence of non-financial accounts for the General Government sector and its sub-sectors from the production account to the capital account. It shows the balancing items and is designed to be used in conjunction with the tables entitled ‘Annual government non-financial accounts and key indicators (Revenue)’ and ‘Annual government non-financial accounts and key indicators (Expenditure)’. The presentation is on a country-by-country basis. Users are recommended to select one country (or area) at a time in the ‘Reference area’ filter in order to view the full sequence of non-financial accounts. Alternatively, specific lines within the sequence can be selected using the ‘Transaction’ filter to compare this item for combinations of sectors, countries and time periods. It is also possible to select the government sub-sectors – central, local and state (regional) government and social security funds – using the ‘Institutional sector’ filter.These indicators were presented in the previous dissemination system in the SNA_TABLE12 dataset. See ANA Changes for information on changes in methodology: ANA Changes Explore also the Government Finances and Public Sector Debt webpage: Government Finances and Public Sector Debt webpage OECD statistics contact: STAT.Contact@oecd.org