by KG/EUROPA In 2013, the government deficit of both the euro area (EA18) and the EU28 decreased in absolute terms compared with 2012, while the government debt rose in both zones. In the euro area the government deficit to GDP ratio decreased from 3.6% in 2012 to 2.9% in 2013 and in the EU28 from 4.2% to 3.2%. In the euro area the government debt to GDP ratio increased from 89.0% at the end of 2012 to 90.9% at the end of 2013 and in the EU28 from 83.5% to 85.4%. In 2013, Luxembourg (+0.6%) and Germany (+0.1%) registered a government surplus and the lowest government deficits in percentage of GDP were recorded in Estonia (-0.5%), Denmark (-0.7%), Latvia (-0.9%), Bulgaria (-1.2%), Czech Republic and Sweden (both -1.3%). Ten Member States had deficits higher than 3% of GDP: Slovenia (-14.6%), Greece (-12.2%), Spain (-6.8%), the United Kingdom (-5.8%), Ireland (-5.7%), Croatia (-5.2%), Cyprus and Portugal (both -4.9%), France (-4.1%) and Poland (-4.0%). At the end of 2013, the lowest ratios of government debt to GDP were recorded in Estonia (10.1%), Bulgaria (18.3%), Luxembourg (23.6%), Romania (37.9%), Latvia (38.2%), Sweden (38.6%), Lithuania (39.0%), Denmark (45.0%) and Czech Republic (45.7%). Sixteen Member States had government debt ratios higher than 60% of GDP, with the highest registered in Greece (174.9%), Portugal (128.0%), Italy (127.9%), Ireland (123.3%), Belgium (104.5%) and Cyprus (102.2%). In 2013, government expenditure in the euro area was equivalent to 49.4% of GDP and government revenue to 46.5%. The figures for the EU28 were 48.5% and 45.3% respectively. In both zones, the government expenditure ratio decreased and the government revenue ratio increased between 2012 and 2013. Reservations on reported data The Netherlands: Eurostat is withdrawing the reservation on the quality of the government deficit data reported by the Netherlands, which had been expressed in Eurostat’s News Release of 23 April 2014, due to uncertainties on the statistical impact of the government interventions relating to the nationalisation and restructuring of SNS Reaal in 2013. The size of the impact has been clarified with the Dutch statistical authorities.