FS model (national)

The FS model (financial statistics) is used to guarantee the comparability of the finances of the units of the Public Administration at national level. It is based on the recommendation issued in 2008 by the cantonal ministers for finance for a “harmonised accounting model for the cantons and communes” (HAM 2) and also some elements of the Confederation’s new accounting model (NAM).

Funding account of the public administrations according to the FS model, en CHF million
Ordinary financing balance 2018 2019 2020 2021
Public administration 8 277 7 238 3 877 9 104
Confederation 4 802 4 260 -485 2 287
Cantons 2 566 2 972 3 186 5 278
Communes 359 -672 -1122 -140
Source : Federal Finance Administration (FFA)
Last update: october 2023

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Our English pages offer only a limited range of information on our statistical production. For our full range please consult our pages in French and German (top right hand screen).

https://www.bfs.admin.ch/content/bfs/en/home/statistics/general-government-finance/financial-situation/fs-model-national.html