Methodology/legislation

• European System of National and Regional Accounts 2010
• Manual on Government Deficit and Debt – Implementation of ESA 2010, 2014 Edition
• Manual on Sources and Methods for the Compilation of COFOG Statistics – Classification of the Functions of Government (COFOG), 2011 Edition
• Manual on Quarterly Non-Financial Accounts for General Government, 2011 Edition
• Decision of Eurostat on Government Deficit and Debt: The Statistical Recording of an Unbalanced Transfer of Pension Obligations to Government under ESA 2010
• Eurostat Guidance Note: Treatment of Claw-Back Clauses in the Sales of Assets by Government in National Accounts (ESA 2010)
• Eurostat Guidance Note: Sector Classification of Central Stockholding Entities in National Accounts in ESA 2010