Fiscal Risks Overview

Fiscal Risks Overview (FRO) is a document assessing the potential impact of risks on general government finances and planned medium-term fiscal targets.

The FRO can serve as an important source of information for public finance policymakers when making decisions that address challenges while ensuring the sustainability of public finances.

Fiscal risk assessment is an important element of the new fiscal governance framework. From 2026, Lithuanian legislation governing the fiscal governance framework is aligned with the new European Union fiscal governance framework, which is based on fiscal policy-making informed by an assessment of general government debt sustainability. Early assessment of fiscal risks can contribute to decisions that safeguard debt sustainability, taking into account the potential impact of these risks on public finances.

The overview provides information on the likelihood of fiscal risks materialising and their potential impact, as well as their main sources – changes in the macroeconomic environment, fiscal (revenue and expenditure) measures, and contingent liabilities – and the potential impact of the financial sector on general government finances.

• Lithuanian version of Fiscal Risks Overview 2026
  • Summary in English
• Lithuanian version of Fiscal Risks Overview 2020
  • Summary in English