Manuals Manuals

National accounts are an integrated accounting framework. This framework describes in the structured way economic events of all units of the economy, grouped within sectors according to their characteristics. As such it is the reference point for all macroeconomic statistics.

ESA2010 is a legislative text.

Manual on Government Deficit and Debt – Implementation of ESA 2010 – 2016 edition

Manual on Government Deficit and Debt – Implementation of ESA 2010 – 2016 edition

Eighth edition
This new 2016 edition of the Manual is an updated version of the edition published in August 2014. In the current edition, in particular, the following parts were revised:
Part I (Delimitation of the general government sector): section I.2.3 ‘Concept of a government-controlled institutional unit’ and sub-section I.2.4.3 ‘The quantitative market/non-market test’ were amended. Three new sub-sections were included: I.2.4.4 ‘Public units in liquidation’, I.2.4.5 ‘Rearranged transactions’ and I.2.4.7 ‘Specific case of public TV and radio broadcasting’, while chapter I.6 ‘Specific public entities’ was rearranged and a new section I.6.7 ‘Central Stock-holding entities’ added.
Part II (Time of recording): sub-section II.5.2. ‘Treatment in national accounts’ on military expenditure was revised. Moreover, chapter II.6 ‘Grants from and contributions to the EU budget’ was reorganised and a new subsection II.6.2 ‘Contributions of EU Member States to the EU budget’ was added.
Part III (Relations between government and the financial sector): chapter III.3 ‘Capital injections into public quasi-corporations’ was revised and a new chapter III.7 ‘Impact on government accounts of transfer of decommissioning costs’ was included.
Part VI (Leases, licences and concessions): two chapters VI.3 ‘Contracts with non-government units related to fixed assets’ and VI.5 ‘Emission trading allowances’ were revised, while chapter VI.4 ‘Public-Private-Partnerships’ was revised, reorganised and a new sub-section VI.4.3.6 ‘Force majeure’ included.
Part VII (Debt related transactions and guarantees): chapter VII.4. ‘Government guarantees’ (sections VII.4.1 ‘Background’ and VII.4.2 ‘One-off guarantees’) were reviewed. Part VIII (Measurement of general government debt): chapter VIII.3 ‘Recording of swap’ was revised.
As usual, this edition results from a collective work under the supervision of Eurostat, in cooperation with experts representing EU Member States and other international institutions.

Manual on Government Deficit and Debt - Implementation of ESA 2010 - 2014 edition

Manual on Government Deficit and Debt - Implementation of ESA 2010 - 2014 edition

Seventh edition
This new 2014 edition of the Manual is an updated version of the edition published in November 2013 which was an adaption to the new European System of Accounts (ESA 2010) entering into force on 1 September 2014. In the current edition only a few parts were amended: Part I on issues linked to the delimitation of the general government sector, Part II where several issues related to taxes and social contributions (tax refunds, tax amnesties, deferred tax assets) were added while the provisions on tax credits were reinforced. Also Part IV the chapter on defeasance structures was slightly amended and Part VIII on the measurement of general government debt was included. As usual, this edition results form a collective work under the supervision of Eurostat, in cooperation with experts representing EU Member States and other international institutions.

Other methodological manuals and papers Other methodological manuals and papers

The following manuals provide additional conceptual guidelines as well as descriptions on actual sources and methods used in practice by EU Member States for the compilation of the data.

Manual on sources and methods for the compilation of COFOG statistics - Classification of the Functions of Government (COFOG) - 2011 edition

Manual on sources and methods for the compilation of COFOG statistics - Classification of the Functions of Government (COFOG) - 2011 edition

This manual has been developed by the Task Force on COFOG in response to an increasing interest in high quality, comparable statistics on government expenditure broken down by purpose, according to the Classification of the Functions of Government (COFOG). It is its second edition, the first having been produced in 2007. The structure is essentially the same as before, covering user requirements, the analytical framework, methodological guidance, links with other international statistics, and countries' compilation practices. However, many detailed parts have changed, reflecting the need to update and clarify the original text, when necessary. Moreover, further methodological guidance is given by the addition of new case studies discussed and agreed by the Task Force on COFOG.

Manual on quarterly non-financial accounts for general government - 2011 edition

Manual on quarterly non-financial accounts for general government - 2011 edition

The Manual on quarterly non-financial accounts for general government (QNFAGG Manual) complements the already existing Manual on compilation of taxes and social payments on a quarterly basis (published in 2002). These manuals establish an inventory of sources and methods used for compiling short-term public finance statistics but do not recommend "best practice". The compilation of the short-term public finance statistics is required by Commission Regulation (EC) 264/2000 of 3 February 2000 and by Regulation (EC) No 1221/2002 of the European Parliament and of the Council of 10 June 2002.

The first edition of the QNFAGG Manual was published in 2006. The present second edition (2011 edition) takes into account, recent changes in the national compilation systems for QNFAGG statistics, with a view to reflecting current practices. The update of the Manual was jointly carried out by Eurostat and by the statisticians, responsible in the National Statistical Institutes, for the compilation of QNFAGG statistics.

Manual on sources and methods for ESA 95 financial accounts - 2nd edition - 2011 update

Manual on sources and methods for ESA 95 financial accounts - 2nd edition - 2011 update

This re-edition of the 'Manual on sources and methods for the compilation of ESA95 financial accounts, 2nd edition' includes an update of the chapter on recommendations and the one on Switzerland and gives a comprehensive description of the latest national sources and methodologies. The aim of the manual is to provide assistance and support to compilers and analysts of financial accounts.

It is structured with a first chapter covering the basic concepts relating to financial accounts and then a chapter for each Member State, and also for Switzerland. The manual is in an electronic manual, and will therefore be updated when new information becomes available.

Manual on sources and methods for quarterly financial accounts for general government

Manual on sources and methods for quarterly financial accounts for general government

This manual provides a detailed insight into the sources and methods used by countries to compile the data on quarterly financial accounts for general government. It presents the information in a structured way so that cross-country comparisons can be made. The manual will be updated in the future, to act as a repository of information for compilers and users of the data.