NON-PERFORMING LOANS TO "GENERAL GOVERNMENT" SECTOR
"Macroeconomic statistics" Department
"Financial National Accounts" Division
Desislava Malinkova
Ivanka Gospodinova
Tsvetelina Mihaylova
State expert
Chief expert
Chief expert
DMalinkova@NSI.bg
IGospodinova@NSI.bg
TsMihaylova@NSI.bg
Metadata last update: 31 October 2024
| Number |
Concept |
Description |
| 1 |
Description of data |
Data for non-performing loans of all sectors to sector "General government" is derived from trial balances of the budgetary units, as well as detailed information on individual debtors received from the Ministry of Finance. |
| 2 |
Classification used |
• System of National Accounts 2008 (SNA 2008)
• European System of National and Regional Accounts 2010 (ESA 2010) |
| 3 |
Coverage |
Under Directive 2011/85 EU Member States should publish annual data on non-performing loans of all sectors to sector "General government" and its sub-sectors. According to the System of National Accounts (SNA) 2008 a loan is non-performing when the payment of interest or principal is delayed more than 90 days. According to ESA 2010 sector "General government" consists of three sub - subsector "Central government"; subsector "Local government" and sub-sector "Social security funds". |
| 4 |
Unit of measure |
Million Levs
% of GDP |
| 5 |
Reference period |
Annual data |
| 6 |
Time coverage |
2013-2023 |
| 7 |
Legal acts and rules (National and European) |
• Directive 2011/85 EU on requirements for budgetary frameworks of the Member States;
• Public finance Act of the Republic of Bulgaria |
| 8 |
Release policy |
October 2024 |
| 9 |
Dissemination format |
• NSI website - www.nsi.bg |
| 10 |
Methodological documents |
• System of National Accounts 2008 (SNA 2008)
• European System of National and Regional Accounts 2010 (ESA 2010) |
| 11 |
Source data |
Main data sources for compilation of data on non-performing loans are:
• trial balances of the budget units
• detailed information on individual debtors received from the Ministry of Finance |
| 12 |
Frequency of data collection |
Annual |
| 13 |
Data collection method |
Exhaustively for all units |
