The EDP Notification Tables have the following format:
- EDP Table 1
Table 1 provides a summary view showing the net lending / net borrowing for the general government sector and its sub-sectors, the general government debt by instrument, interest payable by general government gross fixed capital formation of general government, as well as the GDP of the reference year. The general government sector (S.13) consists of four subsectors: central government (S.1311), state government (S.1312), local government (S.1313) and social security funds (S.1314)
- EDP Tables 2
Tables 2 (2A, 2B, 2C and 2D) provide the link between the so-called working balances (i.e., the public surplus/deficit as reported nationally to parliament) and the net lending / net borrowing in ESA 1995 for each subsector. The working balances often correspond to the traditional budget deficit or a public accounting balance. Working balances need to be completed by operations that are off-budget, but that are considered in national accounts as part of government operations. Working balances need to be corrected for operations that impact them whilst are considered as financial transactions in national accounts without impact on the ESA deficit (e.g. loans granted by government), or alternatively the reverse: for operations that did not impact the working balances whilst are considered as expenditure in national accounts with impact on the ESA deficit (e.g. many cases of capital injections).
- EDP Tables 3
Tables 3 [3A, 3B, 3C, 3D, 3E] make the link between the government net lending /net borrowing (ESA deficit/surplus) and the change in government debt. Whereas the change in debt over one period reflects largely the deficit of the period, it is by no way equal. As an example, for a given deficit (i.e. an excess of expenditure over revenue), higher net acquisitions of financial assets lead to higher borrowing needs and therefore, likely, a higher change in debt.
- EDP Table 4
Table 4 shows supplementary information: the stock in trade credit payable by government; the amount outstanding in the government debt from the financing of public undertakings; the extent and the reasons in case of substantial differences between the face value and the present value of government debt; and the Gross National Income (GNI).