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Les governments, ensemble ou un à un.

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← Overview · Glasgow
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Why some modules are greyed out
  • coming soon: this release opens three deep analyses: public finances, assets and debt, taxation
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GLASGOW · ÉCOSSE · ROYAUME-UNI

Infrastructure assets and debt of Glasgow

2024-25 · 2024-25 (31 March 2025) · 2025audited

Recorded public assets per capita of Glasgow: actifs non financiers et financiers face à la dette, by tier. Ce sont des valeurs comptables publiées (coût historique), pas un titre de propriété ni le coût de remplacement. A maintenance deficit (D2), if published, is a liability, never an asset, and never mixed in silently.

Balance-sheet line items, and which ones enter the total

Deux postes s'additionnent: le capital physique (P1) et les actifs financiers (P3). P2 et P4 sont des morceaux de ces deux-là: les additionner une seconde fois compterait le même bien deux fois. P5 est annoncé (ressources). D1 est la dette de bilan; D2 est le déficit d'infrastructure: une dette, pas un actif, annoncé mais pas encore chiffré. « À venir » ne vaut pas zéro. Each row porte son stock en amont (in sa section). La pile n'additionne que des montants par habitant: on descend stock → /hab, on ne remonte pas une somme CAD à travers des populations différentes. Le fédéral ÷ les Canadiens, Montréal ÷ les Montréalais.

Balance-sheet itemPer capita (GBP)Stock total (GBP)Addition
P1Physical capitalterrains, bâtiments, routes, réseaux, véhicules19,295non additionnableenters the totalP2including Military capitalnavires, aéronefs et blindés du national tiernot publishednot publishedalready counted in P1P3FINANCIAL ASSETStrésorerie, placements, créances723non additionnableenters the totalP4including equity holdings in state-owned enterprisesgovernment share of equitynot publishednot publishedalready counted in P3P5Natural resources publicforests, minerals and hydrocarbons of the public domaincoming sooncoming soonnot yet in the totalD1Debt and liabilitiesloans, obligations, engagements envers le personnel51,645non additionnableis subtracted from assetsD2Infrastructure deficitremediation cost: off-book liability, not an assetcoming sooncoming soonnot yet in the total
Total of published assets (pile /res.)19,257 GBP per capitaCAD non additionnable distinct denominators: the stack cannot be rebuiltP1 + P3, sum of per-capita figures by tier (not a CAD consolidation)
Debt and liabilities D1 (stack per capita)51,645 GBP per capitaCAD non additionnable distinct denominators: the stack cannot be rebuiltdebt de bilan, same tiers, en /res. only
Net position (pile /res.)-32,389 GBP per capitaCAD non additionnable distinct denominators: the stack cannot be rebuiltassets less debt, à millésime commun, en /res. only
Section 1 on 9

What balance sheets record

All tiers2024-25 · 2024-25 (31 March 2025) · 2025GBP per capitaAnalytical sumTotal assets = P1 + P3Sources and method

Actifs publics enregistrés pour un habitant de cette ville: patrimoine (non financier + financier) face à la dette, By tier.

This is not your title deed. The figures below are what public balance sheets record as assets and liabilities of the governments that serve a resident of Glasgow. The « per capita » is a denominator, pas un droit individuel.

Deux lectures. (1) Patrimoine: non-financial (land, buildings, networks) and financial (cash, receivables, equity holdings). (2) Who carries it: FEDERAL, intermédiaire, city, sécu. when published. La dette répond en face, with son concept named.

Assets published

19,257

GBP per capita

Analytical sum of the displayed tiers

Liabilities published

51,645

GBP per capita

Liabilities de bilan, same tiers

Net position

-32,389

GBP per capita

Assets − liabilities (same vintage requis)

Liabilities ÷ assets

2.68×

ratio

> 1: Liabilities above of published assets

No infrastructure maintenance deficit published for this city in the linked accounts: the « infrastructure deficit » mode stays closed (named absence, not a zero).

Who porte what

Each bar is un government, divisé par la population de SON territoire.

Shared scale: 0 to 51,645 GBP/res. The longest bar reaches this maximum; the other does not.

AssetsLiabilities
National
not published
44,599 GBP/res.
not calculated
Scottish Government
10,418 GBP/res.
1,891 GBP/res.
+8,526 GBP/res. net surplus
Glasgow
8,839 GBP/res.
5,155 GBP/res.
+3,684 GBP/res. net surplus

Le calcul, row by row

Montant officiel du palier, population qui le divise, Amount per capita, et le total de la pile.

Summary By tier: Official amount, population et montant par habitant
TierPopulation (dénominateur)Assets (GBP/res.)Liabilities (GBP/res.)Net position (GBP/res.)Vintage
NationalFederal or national tier69,300,000United Kingdomnot published3,090.74 G GBP ÷ 69,300,000 res. =44,599not calculated2025
Scottish GovernmentProvincial or state tierflag for this tier not proven in the register5,545,500Scottish Government57.77 G GBP ÷ 5,545,500 res. =10,41810.49 G GBP ÷ 5,545,500 res. =1,8918,5262024-25
GlasgowTier municipal650,300Glasgow5.75 G GBP ÷ 650,300 res. =8,8393.35 G GBP ÷ 650,300 res. =5,1553,6842024-25 (31 March 2025)
Stack totalsomme analytique des paliers displayed, non consolidéedifferent populations: no common denominatorstock cumulé 63.52 G GBP19,2571 Tier(s) not published(s), outside sommestock cumulé 3,104.58 G GBP51,645-32,3892024-25 · 2024-25 (31 March 2025) · 2025

Patrimoine vs debt, pour chaque palier

Non financier (P1) et financier (P3) quand publiés; one line absent is named, jamais remplacé par zéro.

Composition du bilan de chaque palier, per capita
TierNON-FINANCIAL ASSETS (GBP/res.)FINANCIAL ASSETS (GBP/res.)TOTAL ASSETS (GBP/res.)Liabilities (GBP/res.)Net position (GBP/res.)
NationalFederal or national tier11,179not publishedP1 or P3 missing from GFS for this tier44,599not calculated
Scottish GovernmentProvincial or state tierflag for this tier not proven in the registernot publishednot published10,4181,8918,526
GlasgowTier municipal8,1167238,8395,1553,684
Stack totalanalytical sum, not consolidated19,2951 Tier(s) not published(s), outside somme7232 Tier(s) not published(s), outside somme19,2571 Tier(s) not published(s), outside somme51,64512,2111 Tier(s) not published(s), outside somme
Sources and method

Analytical sum, not consolidated: footprint of the tiers that serve the resident; may contain relations between administrations. P2 (defence) and P4 (holdings) are subsets: never added a second time into asset totals. Total assets = P1 + P3. Social security (S1314) is a distinct tier when GFS publishes it.

Tiers lus: G63 + ONS PSF PSA8A_1 (BKPW), ONS nbs (millions, national currency): bilan_ventile.json · Scottish Government, SLGFS 2024-25, LFR CR Share C « Balance Sheet » · consolidated accounts of the tier 2024-25 ÷ Population (ONS mid-year estimates via NOMIS, Scotland 2025)

TOTAL ASSETS published (P1 + P3) = 20,018 GBP per capita.

Sources de this section

  • G63 + ONS PSF PSA8A_1 (BKPW), ONS nbs (millions, national currency): bilan_ventile.jsonlien direct not published
  • consolidated accounts of the tier 2024-25 ÷ Population (ONS mid-year estimates via NOMIS, Scotland 2025) lien direct not published
  • Scottish Government, SLGFS 2024-25, LFR CR Share C « Balance Sheet » lien direct not published

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Section 2 on 9

Non-financial assets

P1 · enters the totalGlasgowmunicipal: not publishedSources and method

Capital physique (P1): terrains, bâtiments, réseaux. BOOK VALUE By tier, pas le coût de remplacement.

Capital physique (P1). Patrimoine non financier des paliers displayed. Sans bilan municipal comparable branché, seule la grille P1 (si publiée) apparaît.

P1 Physical capital By tier: valeur total, part, valeur public, population et montant par habitant
EntityValeur totalOwnership %Value owned by the statePopulationState value / resident
NationalFederal or national tier
National: capital physique2025774.67 G GBPcurrent value (net replacement cost / market): national balance sheet (ONS)100 %774.67 G GBP69,300,000 United Kingdom11,179 GBP/res.774.67 G GBP ÷ 69,300,000 res.
GlasgowTier municipal
Glasgow: capital physique2024-25 (31 March 2025)5.28 G GBPBOOK VALUE (municipal balance sheet audited)100 %5.28 G GBP650,300 Glasgow8,116 GBP/res.5.28 G GBP ÷ 650,300 res.
Stack totalsomme analytique des paliers displayed, non consolidée779.95 G GBP100 %779.95 G GBPdifferent populations: no common denominator19,295 GBP/res.

Valeur totale = stock d'actifs non financiers du palier. Ownership % = 100 % du bilan public de ce palier (pas une société). Population = dénominateur du palier (pays, province ou ville), pas un prorata inventé. P2 militaire est un sous-ensemble nommé plus bas: jamais additionné une seconde fois.

Sources and method

Grille P1 alignée sur le modèle State-owned enterprises. No comparable municipal balance sheet connected for this geography.

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Section 3 on 9

Military capital

FEDERALnot publishedSources and method

P2 by row: valeur total, 100 % FEDERAL, Population nationale, per capita.

Military capital not published for this country in the connected sources.
Sources and method

Named gap: no comparable open inventory.

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Section 4 on 9

FINANCIAL ASSETS

P3 · adds into the total2024-25 · 2024-25 (31 March 2025) · 2025GBP per capita1 Tier(s) with P3Sources and method

Cash, receivables, equity holdings (P3): published financial assets, distinct from physical capital.

Not buildings. P3 = actifs financiers des administrations: liquidités, créances, securities, participations quand le bilan les sépare. Ce n'est pas le capital physique (P1).

FINANCIAL ASSETS (somme /res.)

723

GBP per capita

P3 by displayed tier · CAD en amont dans le tableau

P3 FINANCIAL ASSETS By tier: valeur total, part, valeur public, population et montant par habitant
EntityValeur totalOwnership %Value owned by the statePopulationState value / resident
GlasgowTier municipal
Glasgow: FINANCIAL ASSETS2024-25 (31 March 2025)470.1 M GBPFINANCIAL ASSETS (P3)100 %470.1 M GBP650,300 Glasgow723 GBP/res.470.1 M GBP ÷ 650,300 res.

Valeur totale = stock d'actifs financiers du palier. Ownership % = 100 % du bilan public de ce palier. P4 (participations / sociétés d'État) est un sous-ensemble nommé dans la section suivante.

Sources and method

P3 = FINANCIAL ASSETS published. Codes GFS (G62) dans la preuve seulement. P4 (participations) est un sous-ensemble de P3 lorsqu'il mesure les parts publiques.

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Section 5 on 9

State-owned enterprises

not publishedSources and method

Participations public By tier: valeur total, State share, puis ÷ habitant du palier.

No company balance sheet reread for this city.
Sources and method

Le poste GFS F5 (P4) reste in P3; no rapport annual relu here.

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Section 6 on 9

Natural resources public

P5 · coming soonoutside totalaucune source reliéeSources and method

P5: announced in the page plan, not yet quantified. The gap is named.

P5 coming soon: aucune estimation officielle comparable n'est reliée pour cette géographie. Le poste reste à zéro ligne, pas à zéro dollar.

Rent or market-price estimates are not liquid or saleable assets.

Sources and method

No resources source connected. A national pro-rata is not invented.

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Section 7 on 9

Public debt

D1 · is subtracted from assets3 Tier(s) with debt2024-25 · 2024-25 (31 March 2025) · 2025GBP per capitaSources and method

Liabilities / debt published face au patrimoine: concept named By tier (GFS, bilanz, Destatis…), jamais mélangé sans le dire.

Opposite the assets. Each tier carries the debt (or liabilities) its source publishes. The concept is named on the row: a Destatis stock is not compared to a doppik balance sheet without saying so.

Debt and liabilities (D1, sum)

51,645

GBP per capita

Définition principale: Liabilities de bilan

Of which city debt

5,155

GBP per capita

Municipal perimeter seul

Années différentes: les reference years des paliers ne coïncident pas.

Debt / Liabilities By tier: valeur total, part, valeur public, population et montant par habitant
EntityValeur totalOwnership %Value owned by the statePopulationState value / resident
NationalFederal or national tier
National: Liabilities20253,090.74 G GBPLiabilities de bilan100 %3,090.74 G GBP69,300,000 United Kingdom44,599 GBP/res.3,090.74 G GBP ÷ 69,300,000 res.
Scottish GovernmentProvincial or state tierflag for this tier not proven in the register
Scottish Government: Liabilities2024-2510.49 G GBPLiabilities de bilan100 %10.49 G GBP5,545,500 Scottish Government1,891 GBP/res.10.49 G GBP ÷ 5,545,500 res.
GlasgowTier municipal
Glasgow: Liabilities2024-25 (31 March 2025)3.35 G GBPLiabilities de bilan100 %3.35 G GBP650,300 Glasgow5,155 GBP/res.3.35 G GBP ÷ 650,300 res.
Stack totalsomme analytique des paliers displayed, non consolidée3,104.58 G GBP100 %3,104.58 G GBPdifferent populations: no common denominator51,645 GBP/res.

Même grille que State-owned enterprises. Valeur totale = passifs de bilan du palier. Ownership % = 100 % du bilan public de ce palier. Population = dénominateur du palier (pays, province, ville ou Sécu.), pas un prorata inventé.

Sources and method

Définition principale: TOTAL LIABILITIES de bilan. Dette brute / nette / directe-indirecte: variantes dans les preuves des pages source, pas empilées ici.

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Section 8 on 9

Credit ratings

GlasgowÉcosseUnited KingdomSources and method

Trois cards: city, province, pays. Pas de score maison.

Glasgow

not published

no comparable open rating connected

Agence · perspective · date: non lue

Écosse

not published

no comparable open rating connected

Agence · perspective · date: non lue

United Kingdom

not published

no comparable open rating connected

Agence · perspective · date: non lue

Sources and method

No comparable open rating is connected for this city yet. No grade is invented.

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Section 9 on 9

What each tier owns and owes

Details Tier By tier3 Tier(s)2024-25 · 2024-25 (31 March 2025) · 2025GBP per capitaTotal assets = P1 + P3Sources and method

Same detail for each government: assets vs liabilities bars, then amount and per-capita table.

Un bilan by administration. Même lecture que pour la ville: capital physique et actifs financiers face à la dette, en montant et par habitant. La somme analytique de la pile (19,257 GBP par habitant d'actifs, 51,645 de dette) n'additionne que des /hab: on ne remonte pas une somme CAD à travers des populations différentes.

Assets (somme /res.)

19,257

GBP per capita

Pile · P1 + P3

Debt and liabilities (sum per capita)

51,645

GBP per capita

Pile · D1

Net position (somme /res.)

-32,389

GBP per capita

Assets less debt

Balance-sheet detail · National

Palier national (National): actifs non financiers (P1) et financiers (P3) face aux passifs (D1). United Kingdom, national tier lu outside GFS (G63 + ONS PSF PSA8A_1 (BKPW), ONS nbs), ÷ Population nationale (69.30 M)

Bilan · National
Line itemMontant (GBP)Per capita (GBP)
NON-FINANCIAL ASSETS (P1)774.67 G GBP11,179
FINANCIAL ASSETS (P3)not publishednot published
TOTAL ASSETSnot publishednot published
TOTAL LIABILITIES (D1)3,090.74 G GBP44,599
Net position (assets − liabilities)not publishednot published

Population de référence: 69,300,000 (Royaume-Uni). Fiscal year 2025.

Balance-sheet detail · Scottish Government

Actifs non financiers (P1) et financiers (P3) face aux passifs (D1). Scottish Government ÷ sa Population (5.55 M) ; comptes consolidés du palier 2024-25

Bilan · Scottish Government
Line itemMontant (GBP)Per capita (GBP)
NON-FINANCIAL ASSETS (P1)not publishednot published
FINANCIAL ASSETS (P3)not publishednot published
TOTAL ASSETS57.77 G GBP10,418
TOTAL LIABILITIES (D1)10.49 G GBP1,891
Net position (assets − liabilities)47.28 G GBP8,526

Population de référence: 5,545,500 (Scottish Government). Fiscal year 2024-25.

Balance-sheet detail municipal de Glasgow

Actifs non financiers (P1) et financiers (P3) face aux passifs (D1). council / borough, comptes statutaires audités (Écosse) ou relevé MHCLG COR (Angleterre), outside groupe, ÷ Population municipal (650,300)

Bilan · Glasgow, per capita

Glasgow · GBP per capita · vintage 2024-25 (31 March 2025)net position +3,684 GBP/res.
assetsNon financiersFinanciers8,839 GBP/res.
LiabilitiesLiabilitiesnet +5,155 GBP/res.

Same scale on both bars. Non-financial = physical capital (P1); financial = P3. A single tier: not the stack sum.

Bilan · Glasgow
Line itemMontant (GBP)Per capita (GBP)
NON-FINANCIAL ASSETS (P1)5.28 G GBP8,116
FINANCIAL ASSETS (P3)470.1 M GBP723
TOTAL ASSETS5.75 G GBP8,839
TOTAL LIABILITIES (D1)3.35 G GBP5,155
Net position (assets − liabilities)2.40 G GBP3,684

Population de référence: 650,300 (Glasgow). Fiscal year 2024-25 (31 March 2025).

Replacement cost and maintenance deficit (D2): not published on a comparable basis.

Pas de ligne « total consolidé »: la somme arithmétique des paliers n'est pas une consolidation. Total assets = P1 + P3. P2 ⊂ P1 et P4 ⊂ P3 ne sont jamais ajoutés deux fois. D2 (déficit d'infrastructure) est une dette annoncée, pas un actif.

Sources and method

Same sources as sections 1 to 7. Net formula = assets − debt only at a common vintage. Total assets = P1 + P3: P2 is in P1 and P4 in P3, never added twice. P5 and D2 are announced and not yet quantified.

Sources de this section

  • G63 + ONS PSF PSA8A_1 (BKPW), ONS nbs (millions, national currency): bilan_ventile.jsonlien direct not published
  • consolidated accounts of the tier 2024-25 ÷ Population (ONS mid-year estimates via NOMIS, Scotland 2025) lien direct not published
  • Scottish Government, SLGFS 2024-25, LFR CR Share C « Balance Sheet » lien direct not published

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Data-quality signals (abrégé à côté du chiffre; Details here):

  • Audited Account or report audited by an independent body.
  • API official Series published through an official API or machine feed.
  • Document official Figure relu in un document public (PDF, HTML, XLSX).
  • Derived Computed here from published figures (formula in the proof).
  • Partial Coverage incomplète: some pièces manquent, named ailleurs.
  • Retenu Datum existante but non published here (porte de publication).
  • Non disponible Attendue mais not connectede ou inaccessible.
  • Not published The source or the territory does not publish this value.
  • Non applicable The concept does not apply to this scope.

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Les tables displayed ci-dessus, tels qu'ils sont displayed, column source comprise. L'en-tête du fichier porte l'adresse de la page, sa date de publication et la devise active au moment du clic: un tableau exporté sans its provenance becomes an unsourced figure the next time it is opened.
COLOURSfamily « Public finances » la même teinte désigne cette fonction publique partout: onglets, flow diagram, Spending by category, figure cards.intensity = position pâle = bas de la fourchette des pays chiffrés, plein = haut. This is un position marker, NOT a score: "high" does not mean "good."light stroke the median of countries with figures, on the position bar.green / amber / grey on the counter tous les indicateurs de la section sont chiffrés / une partie seulement / aucun. The counter is the number of rows with figures on this page.gris no datum. Le gris est réservé au manque et n'habille jamais une value: a grey cell is an empty cell, clearly disclosed.
Generated from official accounts at each publication, mandatory checks; the division is in each row's hover text; columns without a connected source are named, never filled. coverage & holds