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.
Classification of payments for the use of roads (7 March 2008) [PDF, 36 Kb]
Financial derivatives (7 March 2008) [PDF, 148 Kb]
Recording of changes in inventories of Agricultural Market Regulatory Agencies (20 November 2008) [PDF, 69 Kb]
Classification of public holding corporations and their subsidiaries in national accounts (11 March 2009) [PDF, 45 Kb]
The statistical recording of public interventions to support financial institutions and financial markets during the financial crisis (29 September 2009) [PDF, 75 Kb]
Financial defeasance structures (16 March 2011) [PDF, 34 Kb]
Eurostat's preliminary view on the recording of the future European Stability Mechanism (7 April 2011) [PDF, 358 Kb]
