Decisions - Government finance statistics and EDP statistics
Eurostat occasionally takes decisions which provide general guidance documentation to countries on the recording of certain types of transactions, or which deal with specific cases which are particularly complex.
All decisions taken that interpret national accounts rules taken by Eurostat can be found below, sorted chronologically. Each decision has been taken after an examination of the matter by ad-hoc task forces. They often lead to new guidance in the Manual on Government Deficit and Debt.
Decisions taken under ESA 2010
2020
- The statistical classification of BANIF (Banco Internacional do Funchal, S.A.) residual entity (Released 31 July 2020)
- The statistical classification of the Hellenic Deposit and Investment Guarantee Fund (TEKE) (Released 31 July 2020)
- The statistical classification of the Hungarian Export-Import Bank Plc (Eximbank) (Released 31 July 2020)
2019
- The statistical recording of the 2015 contributions to National Resolution Funds (Released 23 December 2019)
- The statistical treatment of Energy Performance Contracts (Released 23 December 2019)
- The statistical recording of euro coins (Released 23 December 2019)
2013
- The statistical recording of an unbalanced transfer of pension obligations to government under ESA 2010 (Released 22 November 2013)
Decisions taken under ESA95
+ Decisions taken under ESA79
1998
- Eurostat decision on deficit and debt: Treatment of taxes on capital gains realised by a public holding company in the context of privatisation (Released 19 October 1998)
- Eurostat decision on deficit and debt: Payment to the state following the sale of monetary gold by UIC to the Central Bank (Released 27 January 1998)
1997
- Eurostat decision on deficit and debt: Payments from Central Bank to the State - Changes in the due for payment dates on taxes, social contributions and benefits (Released 17 December 1997)
- Eurostat decision on deficit and debt: Treatment of linear bonds. Financing and exploiting of "public infrastructure" by the enterprises sector. Treatment of export insurance guaranteed by the State (Released 30 April 1997)
- Eurostat decision on deficit and debt: Treatment of deep-discounted bonds and index-linked bonds. Financing and exploiting of "public infrastructure" by the enterprises sector (Released 26 March 1997)
- Eurostat decision on deficit and debt: Treatment of certain taxes. State guarantees on public enterprise debt. Financing and exploiting of "public infrastructure" by the enterprises sector (Released 21 February 1997)
- Eurostat decision on deficit and debt: Capitalised interest on deposits and other financial instruments covered by ESA79. Treatment of fungible bonds issued in several tranches ("coupons courus"). Swaps on interest rates and currency swaps. Sales of gold by Central Banks. Financial leasing. Classification of national bodies acting on behalf of the EC (FEOGA etc). Pension funds. Treatment of interest in the case of zero coupon bonds (Released 03 February 1997)