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由来源发布： 15 七月 2019
Government Finance Statistics (GFS) form the basis for fiscal monitoring in the European Union, most notably for the statistics related to the Excessive Deficit Procedure (EDP). The EDP is established in the Treaty and specified in the Stability and Growth Pact legislation. The Member States report data related to the EDP to the Commission (Eurostat) which, in turn, is responsible for providing the data to the Council.
The concepts for EDP statistics are explained in Council Regulation (EC) N° 479/2009, as amended and Regulation (EU) No 549/2013 of the European Parliament and of the Council and subsequent legal amendments, supplemented by further interpretation and guidance from Eurostat in the Manual on Government Deficit and Debt. The EDP statistics are produced in accordance with the European System of Accounts 2010 (ESA 2010).
The Government debt is defined as the total gross debt at nominal value outstanding at the end of the year and consolidated between and within the sectors of general government. This definition is supplemented by Council Regulation (EC) No 479/2009, as amended by the Commission Regulation (EU) No 220/2014, specifying the components of government debt with reference to the definitions of financial liabilities and instruments according to the European System of National and Regional Accounts (ESA 2010). The Council Regulation 479/2009 as amended requires that Member States report government deficit/surplus (hereinafter deficit) and debt data related to the EDP twice per year (before 1 April and 1 October) for the preceding four calendar years and a forecast for the current year. The data are reported in harmonised tables. The harmonised tables are designed specifically to provide a consistent framework, with a link to national budgetary aggregates and between the deficit and changes in the debt. They should be fully consistent with GFS data delivered to Eurostat in the ESA 2010 transmission programme.
The MIP scoreboard indicator is the annual consolidated General government gross debt.