FS model (national)

The FS model from 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 2013 2014
2015 2016p
Public administration 1'559 729 4'366 2'973
Confederation 1'414 –18 2'212 1'394
Cantons –772 –606 814 993
Communes –1'229 –804 –336 –126
Source : Federal Finance Administration (FFA)
Last update: September 2017

Further information




Federal Statistical Office Espace de l'Europe 10
CH-2010 Neuchâtel



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