Not saying it is wrong per se - just that if GERS uses this arbitrary 8/9 % split across the board to determine whether Scotland has a deficit or not then the result will be seriously skewed by underestimating Income and overestimating Expenditure in Scotland. To then use these flawed figures to extrapolate to the likely financial position of an INDEPENDENT Scotland is crazy.
I have little regard for the Westminster Tory Government but do credit them (and certainly their civil Servants) with a modicum of financial intelligence and therefore, can only conclude that the figures are presented in this way to convince Scots that they are too wee, too poor etc. to stand on their own two feet.
I refer you to the McCrone Report which details how a Labour UK government suppressed the true figures on the value of North Sea oil, DELIBERATELY because they thought the truth would fan the flames of growing Scottish Nationalism. That decision to lie also prevented an Oil Fund (like Norway's) being set up as the UK Gov kept denying that there was enough oil to warrant that. Such a fund would have benefited the whole UK, smoothing out the Highs and Lows of oil prices and barrels produced. it did not, however, prevent the known oil reserves being used as collateral for Government borrowing. So, International Bankers knew all about it while the general public in the UK were kept in the dark and the ever increasing (at that time) revenues were spent on party political (both Labour & Tory) priorities and pet projects with a bit of 'creative accounting' to cover up the deception.
For me it is a case of 'Fool me once, shame on you, fool me twice, shame on me.' I have taken every set of official Government figures with a barrel load of salt ever since.