1. GERS is a terrible advert for the Union.

2. GERS was designed to make Scotland and non-tory political parties look bad.

3. The target deficit of an independent country is not zero.

4. GERS has no bearing on the finances of an independent Scotland.

5. An independent Scotland would not run its finances the same way as the UK does.

6. GERS takes no account of Brexit.
https://wingsoverscotland.com/the-six-key-facts-about-gers-2018-edition/