Leitlinien und Erklärungen

Eurostat provides additional methodological guidance documentation on the accounting rules for the EDP statistics and the GFS complementing or interpreting the general rules of ESA 2010.

Guidance notes are released under the responsibility of Eurostat, after the consultations with EU Member States, and explain the accounting rules for some specific issues.

+ Guidance notes issued under ESA 2010

+ Clarifications issued under ESA 2010

+ Guidance notes issued under ESA 1995

+ GFS interpretations

GFS interpretations are clarifications of ESA methodology released by Eurostat that concern government finance statistics while generally not impacting the measurement of government deficit and debt (for example only impacting total expenditure together with total revenue, or the composition of expenditure and revenue, financial instruments, etc.). These GFS interpretations are consulted with the GFS TF and agreed by the EDPS WG.

+ Consultation draft

A number of EU governments introduced major active policy measures in order to mitigate the economic and social impact of the shutdown of businesses enforced across the EU due to the COVID-19 pandemic.

This note is a consultation draft that aimed at examining the arguments for and against potential recordings and at ensuring a harmonised recording of similar policy measures across EU Member States, to the extent possible. The draft note served to launch a consultation within the GFS and EDP compilers community. To a large extent, the topics raised in the note have been integrated into the 2022 edition of the Manual on Government Deficit and Debt.