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).