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The methodology of the European System of Accounts (ESA 2010) is the uniform prescribed methodology for all Member States of the European Union, which also provides a uniform classification of institutional sectors in which individual institutional units are classified in each country (depending on the nature of their activity). Institutional classification in Slovenia was adopted with the Decree on the standard classification of institutional sectors (Ur.l.RS, No. 13/06 and 107/13). It classifies the entire Slovenian economy in five institutional sectors:


S.11 Non-financial corporations
S.12 Financial corporations
S.13 General government

S.14 Households
S.15 Non-profit institutions serving households



The general government accounts:



Source: AJPES’s Annual Reports and MoF calculations.




Data for groups of institutional units are presented in cash flow (according to GFS methodology; except for estimates of the corporates).

The shares (in percentages) are calculated on the basis of gross amounts.


Examples of institutional units:

- at the central government level (S.1311):

Public institutions (335): gymnasiums, (vocational and technical) secondary schools, senior high schools and universities, hospitals (Ljubljana University Medical Centre, general hospitals), theatres (Slovene National Theatre Drama Ljubljana, Slovenian Philharmonic), cultural institutions, Radio-television Slovenia...

Public funds (8): Housing Fund of the RS, Eco Fund, Public Scholarship, Development, Disability and Maintenance Fund of the RS...
Public agencies (15 – excluding SMA and ISA): Agency of the Republic of Slovenia for Public Legal Records – AJPES, Public Agency of the RS for Railway Transport...
Corporates (64): Institute for Commodity Reserves, Slovenian Railways - Passenger Transport, Slovenian Railways – Infrastructure, SSH, BAMC…

- at the local government level (S.1313):

Public institutions (1029): kindergartens, primary schools, health centers, social centers, libraries, museums…
Public funds (7): municipal housing funds
Corporates (22): local entrepreneurial and development "agencies"


* (8) Budgetary funds (special sub-accounts which are financed through the State budget – Article 56 of the Public Finance Act): Demographic fund, Water fund...



The general government sector is according to ESA 2010 one of the five institutional sectors of the national economy. In the general government sector are classified all institutional units, which are by their nature of activities known as non-market producers (i.e. less than 50% of its costs are covered by their market sales), whose products and services are intended (meant) to be for individual or collective consumption, and mainly financed by compulsory government charges; and institutional units that are primarily engaged in the redistribution of national income and wealth. General government sector in accordance with the methodology of ESA 2010 therefore consists of institutional units which are legal entities of public law and non-market producers.


The general government sector as an institutional sector classifies units which are included in four public finance budgets (the so-called direct budget users[1]) plus the majority of public institutions, public funds and public agencies which more than 50% of their expenses cover from the general government sources (the majority of kindergartens, schools, universities, hospitals, health centers, public institutes in the fields of culture, social welfare, research activities etc.). In the classification of the institutional general government sector are included Slovenian Sovereign Holding (SSH) and Bank Asset Management Company (BAMC) and Pension Fund Management (PFM) in part that is funding the Institute for Pension and Disability Insurance.


Government sector (S.13) is broken down by the institutional classification into three institutional sub-sectors: central government institutional sub-sector (S.1311) local government institutional sub-sector (S.1313) and the social security funds institutional sub-sector (S.1314). Slovenia does not have institutional units organized on the level of the state government sub-sector (S.1312).


According to the Slovenian Business Register (managed by the Agency of the Republic of Slovenia for Public Legal Records – AJPES), the data provided on 31.12.2017 for Slovenia show that in the general government sector are classified 2,772 institutional units. 145 budget users are classified in the sector of non-financial corporations, 2 budget users in financial undertakings and 12 budget users in non-profit institutions serving households.



According to each general government sub-sector, the number of institutional units in Slovenia is as following:


  • the central government sub-sector consist of 594 institutional units: of which 172 direct budget users, 8 state funds and 414 other units of the central government (15 public agencies, 335 public institutions and 64 corporations, operating in the central government sector);
  • the local government sub-sector consist of 2,175 institutional units: from this 1,074 direct budget users of municipalities (212 municipalities and 862 local communities), 1 agency, 42 organizations from wider local community, 7 public funds at the local level, 1,029 public institutions and 22 corporations which operates at the local government level;
  • in the social security funds sub-sector are classified both social security funds and the Pension Fund Management (PFM). 


The institutional sector classification under ESA 2010 very carefully distinguishes between the general government sector and the so-called wider public sector. In the wider public sector, apart from all the institutional units that belong to the general government sector are also included some institutional units that are classified in other institutional sectors: namely, the so-called non-financial corporations under public control (public enterprises and companies, which are mainly owned by the state, such as: Slovenian Railways, Motorway Company of the Republic of Slovenia, Post of Slovenia, telecommunications (Telekom), electricity generating industries, etc.). However, those companies under public control are not included in the general government sector, but into the sector of non-financial corporations and their balance sheets are not an integral part of the balance of the country. In the wider public sector are also classified financial corporations under public control (including a Central Bank and all commercial banks, insurance companies and other financial institutions, which are mainly owned by the state, but their balance sheets are not included in the general government sector).



[1] In Slovenia the Public Finance Act determines who are the direct and indirect budget users which are specifically defined by the Rules Determining Central and Local Government Budget Direct and Indirect Spending Units (Ur.l.RS, no. 46/03) and are kept in the register of direct and indirect budget users at the Administration Office for public payments. The access to the list of direct and indirect budget users is on the official website of The Public Payments Administration of the Republic of Slovenia (PPA), or at the following link: