Government finance statistics

Eurostat occasionally makes Decisions which provide general guidance to countries on the recording of certain types of transactions, or which deal with specific cases which are particularly complex. These Decisions are made after consultation of the CMFB.

Eurostat has taken the following decisions that interpret national accounts rules The decision has been taken after consultation of the CMFB and on the basis of examination of the matter by ad-hoc task forces. They often lead to new guidance in the Manual on Government Deficit and Debt.

 

2013 Decisions

 Clarification of the criteria for the recording of government capital injections into banks (Released 19-MAR-2013)

 Eurostat decision on ESM (Released 31-JAN-2013)

 The statistical recording of low interest rate loans (Released 16-JAN-2013)

 

2012 Decisions

 The statistical recording of some operations related to trade credits incurred by government units (Released 31-JUL-2012)

 

2011 Decisions

 The statistical recording of operations undertaken by the European Financial Stability Facility (Released 27-JAN-2011)

 

 Background note on treatment of EFSF in national accounts

 

2009 Decisions

The statistical recording of public interventions to support financial institutions and financial markets during the financial crisis (Released 15-JULY-2009)

 

The related News release.

2007 Decisions

Decision of Eurostat on deficit and debt: Securitisation operations undertaken by general government (Released 25-JUNE-2007)
The related News release.

2006 Decisions

Decision of Eurostat on deficit and debt: Recording of military equipment expenditure (Released 9-MAR-2006)
The related News release.

2005 Decisions

Accounting implications of the “International Finance Facility for Immunisation” initiative (Released 2-AUG-2005)
Three decisions on Italy: SCIP, ISPA and Concessionari d’imposta (Released 23-MAY-2005)
The treatment of transfers from the EU budget to the Member States (Released 15-FEB-2005)

2004 Decisions

Classification of funded pension schemes in case of government responsibility or guarantee (Released 2-MAR-2004)
Payments to government by corporations in the context of the transfer to government of their pension obligations (Released 2-FEB-2004)
New decision of Eurostat on deficit and debt - Treatment of public-private partnerships (Released 11-FEB-2004)

2003 Decisions

Payments to government by public corporations in the context of the transfer to government of their unfunded pensions obligations (Released 21-OCT-2003)
Liquidation of the EFTA Industrial Development Fund for Portugal (Released 21-AUG-2003)
Capital injections by government units into public corporations (Released 21-AUG-2003)

2002 Decisions

Exchange of Italian government bonds (Released 14-AUG-2009)

Treatment of non-returned banknotes and coins in the context of the cash changeover to the Euro (Released 22-JUL-2002)
Securitisation operations undertaken by general government (Released 3-JUL-2002)
Treatment of the transfer of Government real estate to a publicly-owned corporation in Austria (Released 31-JAN-2002)

 

1997-2000 Decisions

Eurostat decision on the allocation of Mobile Phone Licenses (UMTS) (Released 14-JUL-2000) [PDF 95 K]
Eurostat decision on deficit and debt : Treatment of taxes on capital gains realised by a public holding company in the context of privatisation (Released 19-OCT-1998) [PDF 22 K]
Eurostat decision on deficit and debt : Payment to the state following the sale of monetary gold by UIC to the Central Bank (Released 27-JAN-1998) [PDF 23 K]
Eurostat decision on deficit and debt : Payments from Central Bank to the State - Changes in the due for payment dates on taxes, social contributions and benefits (Released 17-DEC-1997) [PDF 73 K]
Eurostat decision on deficit and debt : Treatment of linear bonds. Financing and exploiting of "public infrastructure" by the enterprises sector. Treatment of export insurance guaranteed by the State (Released 30-APR-1997) [PDF 83 K]
Eurostat decision on deficit and debt : Treatment of deep-discounted bonds and index-linked bonds. Financing and exploiting of "public infrastructure" by the enterprises sector (Released 26-MAR-1997) [PDF 72 K]
Eurostat decision on deficit and debt : Treatment of certain taxes. State guarantees on public enterprise debt. Financing and exploiting of "public infrastructure" by the enterprises sector (Released 21-FEB-1997) [PDF 83 K]
Eurostat decision on deficit and debt : Capitalised interest on deposits and other financial instruments covered by ESA79. Treatment of fungible bonds issued in several tranches ("coupons courus"). Swaps on interest rates and currency swaps. Sales of gold by Central Banks. Financial leasing. Classification of national bodies acting on behalf of the EC (FEOGA etc). Pension funds. Treatment of interest in the case of zero coupon bonds (Released 3-FEB-1997) [PDF 73 K]