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Local government and utility firms' debts

机译：地方政府和公用事业公司的债务

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The global financial crisis has affected the Croatian local public sector. In such circumstances, local government units' debts and borrowing should be approached with caution. The highly interwoven financial operations of local government units and their utilities indicate the need for analysis of consolidated financial statements of local governments and utility companies in order to gain an insight into the real financial "health" of local units. Accordingly, the main aim of this paper is to analyze the size and the structure of the consolidated (local government and utility companies) local public debt in Croatia. Accordingly, the paper presents the financial position of local government units supplemented with information on the financial operations of utility companies, with particular emphasis on the size and structure of their liabilities and gross and net debt. Although the current Budget Law does not require formal preparation of consolidated financial statements by local governments and their utility firms, consolidation is stipulated by International Public Sector Accounting Standards (IPSAS). The application of IPSAS regulations would be helpful in determining overall direct and indirect exposure of local government units arising from the financial operations of their utilities.
机译：全球金融危机影响了克罗地亚当地的公共部门。在这种情况下，应谨慎处理地方政府部门的债务和借款。地方政府部门及其公用事业部门之间的财务活动高度交织，表明需要分析地方政府和公用事业公司的合并财务报表，以便深入了解地方部门的实际财务“健康状况”。因此，本文的主要目的是分析克罗地亚（地方政府和公用事业公司）合并的地方公共债务的规模和结构。因此，本文介绍了地方政府部门的财务状况，并补充了有关公用事业公司财务运作的信息，尤其着重于它们的负债的规模和结构以及总债务和净债务。尽管当前的《预算法》不要求地方政府及其公用事业公司正式编制合并财务报表，但国际公共部门会计准则（IPSAS）规定了合并。 IPSAS法规的应用将有助于确定因其公用事业的财务运营而对地方政府部门造成的整体直接和间接风险。

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