Source: World Bank
Release: World Development Indicators
Cash surplus or deficit is revenue (including grants) minus expense, minus net acquisition of nonfinancial assets. In the 1986 GFS manual nonfinancial assets were included under revenue and expenditure in gross terms. This cash surplus or deficit is closest to the earlier overall budget balance (still missing is lending minus repayments, which are now a financing item under net acquisition of financial assets).
World Bank sources: International Monetary Fund, Government Finance Statistics Yearbook and data files, and World Bank and OECD GDP estimates.
Source Indicator: GC.BAL.CASH.GD.ZS
World Bank, Cash surplus/deficit (% of GDP) for Guatemala [CASHBLGTA188A], retrieved from FRED, Federal Reserve Bank of St. Louis; https://fred.stlouisfed.org/series/CASHBLGTA188A, May 24, 2018.