The Total Social Security Accounts (GRSS/CGPS) are a composite statistic that provides information about expenditures and the financing of expenditures in the field of social security. On the receipts side the focus is on social security contributions of employers and employees, individual compulsory health insurance premiums, public sector contributions and investment income. On the expenditure side, the Total Social Security Accounts focus on social benefits. They can be divided into eight risks or needs (known as functions). This breakdown is the basis for international comparisons in the field of social security.