Decisions
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 that are particularly complex.
All decisions taken by Eurostat, that interpret national accounts rules, 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 (31 July 2020)
- The statistical classification of the Hellenic Deposit and Investment Guarantee Fund (TEKE) (31 July 2020)
- The statistical classification of the Hungarian Export-Import Bank Plc (Eximbank) (31 July 2020)
2019
- The statistical recording of the 2015 contributions to National Resolution Funds (23 December 2019)
- The statistical treatment of Energy Performance Contracts (23 December 2019)
- The statistical recording of euro coins (23 December 2019)
2013
2013
- Supplement on contingent liabilities and potential obligations to the EDP related questionnaire (22 July 2013)
- Clarification of the criteria for the recording of government capital injections into banks (19 March 2013)
- Eurostat decision on ESM (31 January 2013)
- The statistical recording of low interest rate loans (16 January 2013)
2012
2011
- The statistical recording of operations undertaken by the European Financial Stability Facility (27 January 2011)
- Background note on treatment of EFSF in national accounts (27 January 2011)
2009
- The statistical recording of public interventions to support financial institutions and financial markets during the financial crisis (15 July 2009)
- Related news release (15 July 2009)
2007
- Decision of Eurostat on deficit and debt: Securitisation operations undertaken by general government (25 June 2007)
- Related news release (25 June 2007)
2006
- Decision of Eurostat on deficit and debt: Recording of military equipment expenditure (9 March 2006) - replaced by ESA 2010
- Related news release (9 March 2006)
2005
- Accounting implications of the ‘International Finance Facility for Immunisation’ initiative (2 August 2005)
- Three decisions on Italy: SCIP, ISPA and Concessionari d'imposta (23 May 2005)
- The treatment of transfers from the EU budget to the Member States (15 February 2005)
2004
- Classification of funded pension schemes in case of government responsibility or guarantee (2 March 2004)
- Payments to government by corporations in the context of the transfer to government of their pension obligations (25 February 2004) - replaced by ESA 2010 + Eurostat's decision 2013
- Treatment of public-private partnerships (11 February 2004)
2003
- Payments to government by public corporations in the context of the transfer to government of their unfunded pensions obligations (21 October 2003) - replaced by ESA 2010 + Eurostat's decision 2013
- Liquidation of the EFTA Industrial Development Fund for Portugal (21 August 2003)
- Capital injections by government units into public corporations (21 August 2003)
2002
- Exchange of Italian government bonds (23 December 2002)
- Treatment of non-returned banknotes and coins in the context of the cash changeover to the Euro (22 July 2002)
- Securitisation operations undertaken by general government (3 July 2002) - replaced by ESA 2010 + Eurostat's decision 2007
- Treatment of the transfer of Government real estate to a publicly-owned corporation in Austria (31 January 2002)
2000
1998
- Eurostat decision on deficit and debt: Treatment of taxes on capital gains realised by a public holding company in the context of privatisation (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 (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 (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 (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 (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 (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 (3 February 1997)