- Expand/Collapse Data
- Expand/Collapse Publications
- Expand/Collapse Methodology
- Expand/Collapse Excessive Deficit Procedure
- Contingent liabilities
- Candidate Countries
- Statistics illustrated
- EPSAS (Government accounting)
Council Regulation 479/2009, as amended by Council Regulation (EU) No 679/2010 and by Commission Regulation (EU) No 220/2014, requires that EU Member States report EDP-related data to Eurostat twice per year – at end-March and end-September.
The data are reported in harmonised tables. These tables are designed specifically to provide a consistent framework, with a link to national budgetary aggregates and between the deficit and changes in the debt. They should be fully consistent with the GFS data.
Attention: Eurostat publishes the notification tables as transmitted by EU Member States. In application of Council Regulation 479/2009, as amended, these tables include data for the current year which are forecasts and not statistics. It is important to note that Eurostat's assessment does not cover these forecasts.
The main factors contributing to changes in government debt other than government surplus/deficit are called "stock-flow adjustment". Eurostat publishes a note analysing "Stock-flow adjustment" and describing the underlying factors behind changes in government debt. This note, prepared by Eurostat on the basis of the latest EDP Notification Tables, provides a country analysis of these changes and is fully consistent with the latest Eurostat EDP News Release.
To access the notification tables in PDF format, please click on the country flag below.
* The United Kingdom provides EDP notification tables for the calendar year (cy) and financial year (fy) (1 April to 31 March). The relevant data for implementation of the excessive deficit procedure are financial year data.
EDP Table 1
Table 1 provides a summary view showing the net lending (+) / net borrowing (-) (ESA surplus/deficit) for the general government sector and its sub-sectors, the general government debt by instrument, interest payable by general government gross fixed capital formation of general government, as well as the GDP of the reference year.
The general government sector (S.13) consists of four subsectors: central government (S.1311), state government (S.1312), local government (S.1313) and social security funds (S.1314).
EDP Tables 2
Tables 2 (broken down into 4 tables: 2A, 2B, 2C and 2D) provide the link between the so-called working balances (i.e., the public surplus (+)/deficit (-) as reported nationally to the Parliament) and the net lending (+)/ net borrowing (-) in for each general government subsector.
The working balances often correspond to the traditional budget deficit or a public accounting balance. Working balances need to be completed by operations that are extra-budgetary, but that are considered in national accounts as part of government operations. Working balances need to be also corrected for operations that impact them whilst are considered as financial transactions in national accounts without impact on the ESA surplus/deficit (e.g. loans granted by government), or alternatively the reverse: for operations that did not impact the working balances whilst are considered as expenditure in national accounts with impact on the ESA surplus/deficit (e.g. many cases of capital injections).
EDP Tables 3
Tables 3 (broken down into 5 tables 3A, 3B, 3C, 3D, 3E) make the link between the government net lending /net borrowing (ESA surplus/deficit) and the change in government debt. Whereas the change in debt over one period reflects largely the deficit of the period, it is by no way equal. As an example, for a given deficit (i.e. an excess of expenditure over revenue), higher net acquisitions of financial assets lead to higher borrowing needs and therefore, likely, a higher change in debt.
EDP Table 4
Table 4 shows supplementary information: the stock in trade credit payable by government; the amount outstanding in the government debt from the financing of public undertakings; the extent and the reasons in case of substantial differences between the face value and the market value of government debt; and the Gross National Income (GNI).See also: