Budget Tables of Government

— B-tables are the open datasets behind the fiscal laws. Each rule concerns an item item, detail information and the budgeted amount. The budget is divided into 22 chapters. Each chapter is divided into policy articles, this is the level at which the policy objectives are formulated, the Chamber exercises its budgetary right, and the Court of Auditors assesses efficiency and effectiveness. The official budget documents show the budgetary impact of the policy to the level of detail and regulation per budget article. — In this dataset, the budget articles are divided into items, financial instruments (how the money is spent, for example by grants, loans, or assignments) and the specific arrangements or recipients. In the open data, the amounts are indicated at the lowest available level, mostly regulation level. — Each budget article contains expenditure, liabilities and revenue. The expenditure is the main component of the dataset and shows in detail what the money is spent on. Obligations are the legally entered into commitments in the year — for example in contracts — which are or have already come to payoffs. The liabilities are represented as a percentage legally mandatory of expenditure and as an amount (x1000) per budget article. Revenue is often indicated in more detail, e.g. on a budget item line. Please note: revenue appears as positive amounts in the budget, but is actually a negative expenditure as part of the “expenditure side” of the budget. These should then be subtracted. — The budget has several phases: the Budget Bill, the Budget Act as adopted, the First Supplementary Budget, the Second Supplementary Budget, and the Final Act. There are five amounts per line. Amount T represents the year in which the budget is implemented. T-2, T-1 are the achievement figures for previous years, T+ 1 and T+ 2 are the estimates for the two years after the budget. An exception is the final law, here are the realisation figures of year T, and the four years before.— B表（B-tables）是支撑财政法规的公开数据集。每条规则对应一项条目、详细信息与预算金额。本预算共分为22章，每章下设政策条目（policy articles）——该层级为政策目标制定、议会行使预算职权以及审计法院（Court of Auditors）评估效率与效益的核心层级。官方预算文件会针对每一项预算条目（budget article），展示政策在该层级的预算影响细节与监管要求。 — 本数据集下，预算条目可拆解为具体条目、金融工具（即资金支出方式，例如拨款、贷款或委托服务）以及特定安排或受助方。在公开数据中，金额会标注至最低可用层级，多数情况下为监管层级。 — 每一项预算条目均包含支出（Expenditure）、债务（Liabilities）与收入（Revenue）三类数据。支出是本数据集的核心组成部分，详细展示资金的具体用途。义务支出（Obligations）指当年已法定订立的承诺（例如合同），对应已发生或即将完成的付款义务。债务以支出的法定强制占比，以及每项预算条目的金额（单位：×1000）两种形式呈现。收入通常会标注得更为细致，例如按预算条目行级展示。请注意：预算中收入以正数列示，但实际上属于预算“支出侧”的负向支出，需予以扣减。 — 预算流程包含多个阶段：预算草案（Budget Bill）、正式通过的预算法案（Budget Act as adopted）、第一份补充预算、第二份补充预算以及最终决算法案（Final Act）。每一行数据包含五项金额：T代表预算执行年度，T-2、T-1为前两年的实际执行数据，T+1与T+2为预算执行后两年的预估数据。最终决算法案属于例外情况，其数据包含T年度及前四年的实际完成数值。