The annual political wrestling match, sparked by the publication of the Government Expenditure and Revenue Scotland (Gers) statistics, has once again pitted Unionist against Nationalist. But this year, there is a twist – Brexit.

It was a suspiciously happy coincidence Nicola Sturgeon released her own government’s analysis of the impact of Brexit on Scotland – not a good one with an annual hit of up to £11.2 billion – on Tuesday, just 24 hours before the Gers numbers for 2015/16 were unveiled. Normally, they’re published in March, not the dog days of August.

What the Brexit analysis showed, argued the First Minister, was that the idea of the UK being a safe haven in troubled times was now “bust”.

READ MORE: GERS sinks White Paper's economic arguments for independence

It was clearly meant to be a pre-emptive strike given everyone expected the Gers numbers to be dire – and they are – in a bid to undermine the main unionist argument for Scotland staying in the UK: economic security.

According to Gers, in one year alone, Scotland’s majority share of North Sea oil revenues has plummeted by 97 per cent; that is, from £1.8bn in 2014/15 to a mere trickle, £60 million, in the last financial year.

Overall, Scotland’s deficit last year was £14.8bn when a geographic share of North Sea revenues is allocated to Scotland, up from £14.3bn in 2014/15.

That amounts to a very unhealthy 9.5 per cent of Scottish GDP compared with an overall UK one of four per cent, or £75.3bn.

Indeed, as the UK deficit shrinks, it was five per cent in 2014/15, the Scottish one is growing, it was 9.1 per cent in 2014/15.

READ MORE: GERS sinks White Paper's economic arguments for independence

If, as Ms Sturgeon wishes, Scotland was already an independent member of the EU, it would have the worst deficit of any member state; the average is 2.4 per cent and Greece’s, at present the worst, is 7.2 per cent. EU rules allow for a deficit of three per cent before fines are considered.

So what does this all mean? That if Scotland were to become independent any time soon, the prospect of more borrowing, more spending cuts and higher taxes would have to be considered.

This, on the surface of it, would lead one to think that the idea of a second independence referendum was at the back rather than the front of the first minister's mind.

But from Ms Sturgeon’s point of view the context has been changed utterly with the June 23 vote. Within the next two weeks or so, she will set out her plans for a second independence poll when her programme for government is published in early September.

With her pre-emptive strike on Brexit, what the SNP leadership seems to be laying out is that, yes, Scotland would take a financial hit if it left the UK but it would be much worse if it left the EU. Ms Sturgeon appears to be bolstering the argument of those Nationalists who want a second bid for independence and soon.

READ MORE: GERS sinks White Paper's economic arguments for independence

Yet Scots deserve to know what fiscal plans she and her colleagues have in mind to cope with the economic turbulence ahead. As always, answers are required and more detailed ones than were put forward in the 2014 White Paper. After the EU referendum result, the battle over the two unions, it seems, has only just begun.