From the reports, balance of on-budget entities and revenue of on-budget entities are produced from the budget accounting, which means the presentation of revenue and expenditure in accordance with the budget, i.e. the state budget. From the reports, the state income and expense account, the income and expenses from payment transfers and the state balance sheet have been produced from the business accounts and are presented in accordance with the state business accounts. Income and expenses between agencies and institutions, as well as receivables and liabilities, have been eliminated from the state income and expense account and the state balance sheet. The elimination procedure has changed since the beginning of 2020.