Manuals - Government finance statistics and EDP statistics
National accounts are an integrated accounting framework based on the concepts and definitions set out in the European System of Accounts (ESA 2010). 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.
Manual on Government Deficit and Debt — Implementation of ESA 2010 — 2019 edition
This new 2019 edition of the Manual is an updated version of the edition published in March 2016. In the current edition, at least one chapter of all parts has been amended in substance (see full list of chapters in the preface of the Manual), except Part 5 Sale of assets and Part 7 Debt related transactions and guarantees. New sub-sections 2.4.3.17 Recording interest when there is a derivative in a debt instrument, 2.4.3.18 Interest on off-market swaps, 2.4.3.19 Claims in dispute and interests accrued on them and 2.4.3.20 Interest accrued on intergovernmental loans unlikely to be repaid, as well as section 2.6.3 Accounting treatment of the EU financial instruments and chapter 4.7 Income contingent loans were added. 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.
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Eighth edition
Release date: 04/03/2016
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:... -
Seventh edition
Release date: 29/08/2014
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... -
Sixth edition
Release date: 29/11/2013
This new edition of the Manual aims to adapt it to the new Manual of national accounts (ESA 2010) which will enter into force on 1st September 2014. Although... -
Fifth edition
Release date: 04/02/2013
This is a partial update of the Manual which aims to assist the interpretation of the ESA95 rules and help their application for appropriately calculating the... -
Fourth edition
Release date: 19/03/2012
This is an update of a few chapters of the manual which has the aim to assist the interpretation of the ESA95 rules and help their application for...
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.
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This manual has been developed and agreed by the Task Force on COFOG in response to an increasing interest in high quality, comparable statistics on government expenditure broken down by purpose,...
Release date: 25/09/2019 -
The second edition of the Manual on Quarterly Financial Accounts for General Government provides a detailed insight into the sources and methods used by countries to compile the data on quarterly...
Release date: 17/11/2017 -
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...
Release date: 30/08/2011 -
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...
Release date: 02/09/2011