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 European Commission > Eurostat > Government finance statistics > Methodology > Guidance on accounting rules for EDP and GFS

Guidance documentation on accounting rules for the EDP statistics and the GFS

Eurostat provides additional methodological guidance documentation on the accounting rules for the EDP statistics and the GFS complementing the general rules of ESA 2010. These are in particular the Manual on Government Deficit and Debt – Implementation of ESA and the Eurostat decisions and guidance notes.

Guidance notes are released under the responsibility of Eurostat, after the consultations with EU Member States.


Guidance notes issued under ESA 2010

Classification of Central Stockholding Entities (CSEs) in ESA 2010 (29 August 2014) [PDF, 271 KB]

Deferred tax assets (DTAs) and recording of tax credits related to DTAs in ESA 2010 (29 August 2014) [PDF, 140 KB]


Guidance notes issued under ESA 1995

The impact of bank recapitalisations on government finance (18 July 2012) [PDF, 38 KB]

The impact on EU Governments' deficit and debt of the decisions taken in the 2011-2012 European summits (12 April 2012) [PDF, 63 KB]


Eurostat's preliminary view on the recording of the future European Stability Mechanism (7 April 2011) [PDF, 358 KB]


The statistical recording of public interventions to support financial institutions and financial markets during the financial crisis (29 September 2009) [PDF, 75 KB]

Classification of public holding corporations and their subsidiaries in national accounts (11 March 2009) [PDF, 45 KB]


Recording of changes in inventories of Agricultural Market Regulatory Agencies (20 November 2008) [PDF, 69 KB]
Classification of payments for the use of roads (7 March 2008) [PDF, 36 KB]
Financial derivatives (7 March 2008) [PDF, 148 KB]

Last update 03.09.2014