not recognised in net lending/borrowing
sans incidences financières
che non incidono sul finanziamento
nicht finanzierungswirksam
2025-08-25T06:34:22.7199030Z
https://www.termdat.bk.admin.ch/entry/520961
EDA, [Zusatzdokumentation EDA: Voranschlag 2017](https://www.collaboration.eda.admin.ch/de/Documents/zudok-voranschlag-2017_DE.pdf) (23.9.2021).
Federal Finance Administration, Special report: Assessment of public finances for 1990-2007 based on the new finance statistics models, [Methodological differences between the two models](https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=&ved=2ahUKEwjlo5_L8O7yAhUx8bsIHfTlDZUQFnoECAgQAQ&url=https%3A%2F%2Fwww.efv.admin.ch%2Fdam%2Fefv%2Fen%2Fdokumente%2Ffinanzstatistik%2Fmethoden%2FAnalyse_der_Staatsfinanzen_1990-20) (GFS and FS) (4.5.2015).
Ordonnance sur les finances de la Confédération, RS [611.01](https://www.fedlex.admin.ch/eli/cc/2006/228/fr) (27.1.2016).
Ordinanza sulle finanze della Confederazione, RS [611.01](https://www.fedlex.admin.ch/eli/cc/2006/228/it) (23.9.2021).
As with revenue, the components of the FS expenditure accounts that are both recognised and not recognised in net lending/borrowing are reallocated to GFS expenditure, with investment expenditure again largely excluded.
Le crédit budgétaire autorise l'unité administrative, aux fins indiquées et dans les limites du montant autorisé, à effectuer, durant l'exercice budgétaire, des dépenses courantes et à inscrire au débit des charges sans incidences financières.
Recognisable can be used instead of recognised.