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This annual publication contains detailed tables with world, country and institutional financial data for 126 reporting countries, presented in the framework of the Government Finance Statistics Manual 2001 (GFSM 2001). World tables enable international comparisons of the structure and relative magnitude of government operations. Country tables present data on central government revenue, grants, expenditure, lending minus repayments, financing and debt. Institutional tables list major units of general government and contain notes on data coverage for country tables. The data for this Yearbook are obtained primarily by means of a detailed questionnaire distributed to government finance statistics correspondents.