Data on contingent liabilities of the general government sector are published in line with Council Directive 2011/85/EU on requirements for budgetary frameworks of the Member States. Data include government guarantees, liabilities arising from non-performing loans and liabilities of public corporations that are controlled by the government, but classified outside the statistical coverage of the general government. Data on contingent liabilities are not directly associated with the Maastricht indicators of the general government debt.