510. Deputy Ken O'Flynn asked the Minister for Finance the total current liabilities of the State, including contingent and off-balance-sheet liabilities such as public sector pension obligations, State guarantees and the borrowings of semi-State bodies, in addition to the general Government debt; and if he will make a statement on the matter. [59720/25]

513. Deputy Ken O'Flynn asked the Minister for Finance to list all current State guarantees and indemnities in place for semi-State bodies, special-purpose vehicles and public-private partnership projects, including the maximum contingent exposure in each case; and if he will make a statement on the matter. [59726/25]

515. Deputy Ken O'Flynn asked the Minister for Finance if he will request the Irish Fiscal Advisory Council or the National Treasury Management Agency to produce an annual whole-of-Government balance sheet consolidating all known and contingent liabilities of the State; and if he will make a statement on the matter. [59729/25]

I propose to take Questions Nos. 510, 513 and 515 together.

Firstly I would note that some contingent liabilities are inherently uncertain or unknown until unexpected events take place, as detailed in a report by my Department here (https://assets.gov.ie/static/documents/contingent-liabilities-an-overview-april-2021.pdf). Therefore, as the report notes, the overall picture is difficult to define, measure, or collect data on.

Nevertheless, my Department already publishes regular reports on contingent liabilities, as required under the Council Directive 2024/1265/EU (which amended the previous EU Directive 2011/85/EU). The latest report was published on the Department of Finance’s website on 30 October (www.gov.ie/en/department-of-finance/publications/contingent-liabilities-october-2025/).

Overall, the contingent liabilities as a share of national income have fallen over the last fifteen years. This aligns with the declining trend in the General Government Debt as a percentage of the national economy.

My Department also periodically publishes public sector balance sheets. The last report was concluded in 2021 and is available here (www.gov.ie/en/department-of-finance/publications/irelands-public-sector-balance-sheet-april-2021/).

In addition, the Central Statistics Office publishes the estimated pension liabilities of government here (www.cso.ie/en/releasesandpublications/ep/p-gfsa/governmentfinancestatistics2024october2025/financialaccounts/).

I also refer the Deputy to the Finance Accounts, which are prepared under Section 4 of the Comptroller and Auditor General (Amendment) Act, 1993, and contain detailed analysis and classification of the payments into and out of the Central Fund as well as details of the National Debt. These accounts are available on the Department of Finance website (www.gov.ie/en/department-of-finance/collections/finance-accounts/). The 2024 accounts were published on 31 October 2025. In particular, Table 1.11 deals with Guaranteed Liabilities, and states that at 31 December 2024 the Government had guaranteed, under specific legislation, the due payment of obligations in respect of liabilities of which the principal or capital value outstanding was €8.98 billion. The individual amounts represent capital raised and commitments entered into in accordance with the relevant statutes.