National Balance Sheet Accounts
Gross debt of general government, category
Gross debt often referred to as "total debt" or "total debt liabilities", consists of all liabilities that are debt instruments. All liabilities are considered debt, except for liabilities in the form of equity, investment fund shares, financial derivatives and employee stock options.
General government refers to institutional units that, in addition to fulfilling their political responsibilities and their role of economic regulation, produce services (and possibly goods) for individual or collective consumption mainly on a non-market basis and redistribute income and wealth.