De categorie tekort (–) of overschot (+) [1A.1] is gelijk aan vorderingenoverschot (+)/vorderingentekort (–) (B.9) van S.13, is gelijk aan totaal inkomsten [1A.7] minus totaal uitgaven [1A.22], en is gelijk aan tekort (–) of overschot (+) van centrale overheid [1A.3], plus tekort (–) of overschot (+) van deelstaatoverheid [1A.4], plus tekort (–) of overschot (+) van lagere overheid [1A.5], plus tekort (–) of overschot (+) van de socialezekerheidsfondsen [1A.6].
Deficit (–) or surplus (+) [1A.1] is equal to net lending (+)/net borrowing (–) (B.9) of S.13, is equal to total revenue [1A.7] minus total expenditure [1A.22], and is equal to deficit (–) or surplus (+) of central government [1A.3], plus deficit (–) or surplus (+) of state government [1A.4], plus deficit (–) or surplus (+) of local government [1A.5], plus deficit (–) or surplus (+) of social security funds [1A.6].