National accounts are an integrated accounting framework. This framework describes in the structured way economic events of all units of the economy, grouped within sectors according to their characteristics. As such it is the reference point for all macroeconomic statistics. ESA95 is a legislative text. A user-friendly version is available in Circa.
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Manual on Government Deficit and Debt - Implementation of ESA95 - 2012 edition
Fourth edition
This is an update of a few chapters of the manual which has the aim to assist the interpretation of the ESA95 rules and help their application for appropriately calculating the government deficit and debt. The manual is the result of a collective work of reflection, conceptual and textual collaboration, under the responsibility of Eurostat, in cooperation with experts representing EU Member States, the Commission and the European Central Bank. It was approved by the Financial Accounts Working Group (FAWG) and the Committee on Monetary, Financial and Balance of payment statistics (CMFB).
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Manual on Government Deficit and Debt - Implementation of ESA95
Third edition. ESA95 is the conceptual reference framework for national accounts and for the excessive deficit procedure, which is legally binding within the EU. The aim of this manual is to assist the interpretation of the ESA95 rules and help their application for appropriately calculating the government deficit and debt. It provides the answers to most of the statistical and accounting problems that arose in the EU in the last years. The manual is the result of a collective work of reflection, conceptual and textual collaboration, conducted by a group of experts, coordinated by Eurostat, representing EU Member States, the Commission and the European Central Bank. It was discussed and approved by the working parties on national and financial accounts as well as the Committee on Monetary Financial and Balance of payment statistics (CMFB).
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Other methodological manuals and papers The following manuals provide additional conceptual guidelines as well as descriptions on actual sources and methods used in practice by Member States for the compilation of the data.
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Manual on sources and methods for the compilation of COFOG statistics - Classification of the Functions of Government (COFOG) - 2011 edition
This manual has been developed by the Task Force on COFOG in response to an increasing interest in high quality, comparable statistics on government expenditure broken down by purpose, according to the Classification of the Functions of Government (COFOG).
It is its second edition, the first having been produced in 2007. The structure is essentially the same as before, covering user requirements, the analytical framework, methodological guidance, links with other international statistics, and countries' compilation practices.
However, many detailed parts have changed, reflecting the need to update and clarify the original text, when necessary. Moreover, further methodological guidance is given by the addition of new case studies discussed and agreed by the Task Force on COFOG.
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Manual on quarterly non-financial accounts for general government - 2011 edition
The Manual on quarterly non-financial accounts for general government (QNFAGG Manual) complements the already existing Manual on compilation of taxes and social payments on a quarterly basis (published in 2002). These manuals establish an inventory of sources and methods used for compiling short-term public finance statistics but do not recommend "best practice". The compilation of the short-term public finance statistics is required by Commission Regulation (EC) 264/2000 of 3 February 2000 and by Regulation (EC) No 1221/2002 of the European Parliament and of the Council of 10 June 2002.
The first edition of the QNFAGG Manual was published in 2006.
The present second edition (2011 edition) takes into account, recent changes in the national compilation systems for QNFAGG statistics, with a view to reflecting current practices.
The update of the Manual was jointly carried out by Eurostat and by the statisticians, responsible in the National Statistical Institutes, for the compilation of QNFAGG statistics.
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