The European GFS and the excessive deficit procedure (EDP) statistics are based on a series of legal instruments – these can be sub-divided into those relating to 1. ESA methodology, 2. to data transmission and 3. to statistical aspects of the excessive deficit procedure.

1. Methodology - ESA 2010

ESA 2010 started to be implemented since September 2014 (replacing the former ESA 1995, see below).

2. Data transmission under ESA 2010

ESA 2010 data are transmitted to Eurostat in line with the ESA 2010 Transmission programme.


3. Excessive deficit procedure statistics

The following list represents EU legal acts concerning the EDP statistics:

Treaty on the Functioning of the EU (2012), in particular Article 126 and Protocol (No 12) on the excessive deficit procedure annexed to the Treaty on the Functioning of the EU

Two pack

Six pack 



Note: No longer valid

Note: No longer valid

Note: Regulation (EC) No 3605/93 was repealed and replaced by Regulation (EC) No 479/2009


ESA 1995 - historical overview

ESA 1995 was subsequently amended by the following legal instruments:

Classification of SWAPS

Taxes and social contributions

Revised classification of expenditure according to purpose

 Powers conferred on the Commission

General government expenditure and revenue

Data transmission under ESA 1995

Quarterly government finance statistics

Quarterly non-financial accounts of general government

Quarterly financial accounts of general government

Quarterly government debt