Manual on Government Deficit and Debt - Implementation of ESA95 - 2013 edition
This is a partial update of the Manual which aims 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). This update includes notably three completely new chapters on the classification of EFSF/ESM, the treatment of low interest loans granted by government and the recording of carbon emission trading permits.
Additional informationNumber of pages: 386
Product code: KS-RA-13-001
Digital Object Identifier (DOI): 10.2785/39088
Theme(s): Economy and finance
Collection: Manuals and guidelines