The deficit/surplus (net lending/net borrowing in the ESA 2010) is equal to total revenue minus total expenditure, which implies that if the government is spending more than it is receiving, the figure recorded will be negative.
Final consumption expenditure is defined in the ESA 2010 as the expenditure incurred by resident institutional units on goods or services that are used for the direct satisfaction of individual needs or wants or the collective needs of the community. General government final consumption expenditure can be divided into individual consumption expenditure and collective consumption expenditure.
For further information on the Government finance statistics, please access the documentation below:
Public Sector Debt Statistics: Guide for Compilers and Users, a useful source of reference for national compilers and users of debt statistics of the general government and, more broadly, the public sector.