Manual on Government Deficit and Debt – Implementation of ESA 2010 – 2022 edition

This new 2022 edition of the Manual is an updated version of the edition published in August 2019. In the current edition, at least one chapter or section of all parts has been amended in substance (see full list of amendments in the preface of the Manual), except Part 5 Sale of assets. In addition, the following new texts were introduced: section 2.6.4 Statistical recording of the EU Recovery and Resilience Facility (RRF) associated flows; chapter 3.5 Capital injections into foreign direct investment; chapter 4.6 Securitisation of non-performing loans with government guarantees; chapter 4.8 Recording of loans not expected to be fully repaid; sub-section 6.3.1.6 Energy Performance Contracts; chapter 8.5 On-lending from supranational entities. As usual, this edition is the result of a collective work under the supervision of Eurostat, in cooperation with experts representing EU Member States and other international institutions.