Detailed data FS and GFS model: Regular tables

### GFS model __International comparability__ of Swiss financial statistics data is ensured with the __GFS Model__, which applies the financial statistics standard of the International Monetary Fund. This standard is described in the Government Finance Statistics Manual (GFSM 2014). ### FS model __National comparability__ is achieved with the __FS Model__, which is based on the Harmonized Accounting Model for the Cantons and Communes (HAM2) and is thus inspired by the International Public Sector Accounting Standards (IPSAS). Standard evaluations with the FS Model always contain the statement of financial position, statement of financial performance and financing statement in the economic classification. Furthermore, receipts and expenditure are shown by function in the financing statement. In the 2008 fiscal year, the financial statistics were adjusted to new standards. There is therefore limited comparability with the figures prior to 2008 in the national FS Model. In the 2008 fiscal year, the financial statistics were adjusted to new standards. There is therefore limited comparability with the figures prior to 2008 in the national FS Model.