The GFS restricts the coverage of the statistics to the non-financial public sector, government sector plus non-financial public enterprises, and do not include public financial institutions, financial institutions majority owned/controlled by government. By focusing on the non-financial public sector only, GFS avoids consolidations in a sector encompassing public financial corporations which would eliminate statistics for financing requirements of the government and non-financial public corporations met by the central bank and other government owned banks.
Illustration of the coverage of public sector and the more limited non-financial public sector;

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