Methodology of transition between fiscal data and data based on the ESA

Section 06 - Public Budgets
Section 06 - Public Budgets


  • Directive No 2011/85/EU
  • Statistics
  • Budgetary frameworks
  • Reconciliation table
  • Fiscal Data
  • Public sector
  • General government

Detailed reconciliation table showing the methodology of transition between cash-based data (or the equivalent figures from public accounting if cash-based data are not available) and data based on the ESA 95 standard, as required by point b) paragraph 2 of Article 3 Chapter II the DIRECTIVE No 2011/85/EU.