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Sustainable Bond Framework

. Rebound of public finances from 2021 onwards 2020 2021 2022(f) 2023(f) 2024(f) 2025(f) After five continuous years of fiscal surpluses (2015-2019)¹ Evolution of main fiscal indicators, % of GDP the budget balance of the General Government turned to negative reaching -5.8% in 2020 due to the effects of the negative rate of growth in real terms as well as to the support measures of a one-off nature to cope with the COVID-19 outbreak (fiscal impact: -3.4% of GDP). In 2021 the fiscal balance recorded a significant improvement by 4.1 pp despite the continuation of support measures for COVID-19 outbreak (fiscal impact-3.0% of GDP). In 2022 the budget balance was positive reaching 2.3% of GDP compared to a deficit of 1.7% of GDP the year before, recording a significant improvement of about 4pp of GDP. This development was attributed to the withdrawal of most of the Covid-related measures and the continuous improvement of the economic environment. 8.0 2015 2016 2017 6.0 4.4 2.9 4.0 2.2 2.0 0.0 -2.0 -0.1 0.3 Further improvement of the public finances are expected in the medium term, with the fiscal position reaching a surplus of 1.7% of GDP in 2023 and 2.3% of GDP in the years 2024-2025. -4.0 -6.0 The revenue side recorded an increase of 14.5% during the period under review vis-à-vis the corresponding period of 2021, mainly due to increased revenue from direct and indirect taxes. Social contributions also contributed to the increase of public revenue. 63 2018 دي 2019 5.7 3.5 3.8 3.6 3.6 3.0 0.1 2.3 2.3 2.3 1.7 DOO 3.3 1.9 1.3 -3.7 -1.7 -5.8 Fiscal balance Primary balance The expenditure side increased at a rate of 4.1% in 2022 vis-à-vis the corresponding period of 2021 with the subsidies and interest contributed negatively to the percentage change of expenditure whilst the social transfers and compensation of employees contributed positively to the percentage change of expenditure. Note: "f" denotes forecasts by the Ministry of Finance as of Oct. 2022. All forecasts are based on assumptions and there can be no assurance they will be realised. 1 = Excluding methodological treatments relates to ex-CCB in years 2015 and 2018 Source: Ministry of Finance 16
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