In the Government Finance Statistics (GFS), what comprises the general government sector (GG) and the central government sector (CG)?

Please note the following:

GG = CG + SG + LG + CT  

GG (Consolidated General Government)
CG (Consolidated Central Government)
SG  (State Government)
LG  (Local Government)
CT  (Consolidation Adjustment for GG)  It is used to eliminate any double-counting between the sub-sectors of the General Government.

 CG = BA + EA + SS + CC   

CG (Consolidated Central Government)
BA  (Budgetary Government) 
EA  (Extrabudgetary Accounts)  
SS  (Social Security)
CC  (Consolidation Adjustment for CG)  It is used to eliminate any double-counting between the sub-sectors of the Central Government.

For more detailed information, please check the Government Finance Statistics Manual, chapter 2.

The GFS dataset can be found here.

The IFS dataset can be found here.      

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