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Guidance on accounting rules for EDP and GFS

Eurostat provides guidance on the accounting rules for EDP and GFS complementing the general rules of ESA95 as interpreted in the ESA95 Manual on Government deficit and debt and in the Eurostat decisions.
These Guidance notes are released under the responsibility of Eurostat, after consultation of Member States within the framework of the Financial Accounts Working Group.


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 06.12.2012