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class="UtePc RCETm" dir="ltr"><section id="h.4eb3b4e1bddbbb02_104" class="yaqOZd LB7kq cJgDec nyKByd O13XJf" style=""><div class="Nu95r"><div class="IFuOkc" style="background-size: cover; background-position: center center; background-image: url(https://lh5.googleusercontent.com/tLJvSReD8uXEUS_ODcJoqnEIxsmYOHKaeFp9Z5n-F3OCdjfxeiAlFjgnWJdKZuR2rn3fDA=w16383);" jsname="LQX2Vd"></div></div><div class="mYVXT"><div class="LS81yb VICjCf j5pSsc db35Fc" tabindex="-1"><div class="hJDwNd-AhqUyc-R6PoUb Ft7HRd-AhqUyc-R6PoUb JNdkSc SQVYQc L6cTce-purZT L6cTce-pSzOP"><div class="JNdkSc-SmKAyb LkDMRd"><div class="" jscontroller="sGwD4d" jsaction="zXBUYb:zTPCnb;zQF9Uc:Qxe3nd;" jsname="F57UId"></div></div></div><div class="hJDwNd-AhqUyc-EehZO Ft7HRd-AhqUyc-EehZO purZT-AhqUyc-II5mzb ZcASvf-AhqUyc-II5mzb pSzOP-AhqUyc-qWD73c Ktthjf-AhqUyc-qWD73c JNdkSc SQVYQc"><div class="JNdkSc-SmKAyb LkDMRd"><div class="" jscontroller="sGwD4d" jsaction="zXBUYb:zTPCnb;zQF9Uc:Qxe3nd;" jsname="F57UId"><div class="oKdM2c ZZyype Kzv0Me"><div id="h.4eb3b4e1bddbbb02_107" class="hJDwNd-AhqUyc-EehZO Ft7HRd-AhqUyc-EehZO jXK9ad D2fZ2 zu5uec OjCsFc dmUFtb wHaque g5GTcb JYTMs"><div class="jXK9ad-SmKAyb"><div class="tyJCtd mGzaTb Depvyb baZpAe lkHyyc"><h1 id="h.p_d2qhyP1kqDHs" dir="ltr" class="CDt4Ke zfr3Q duRjpb" style="text-align: center;">Government finance & EDP statistics</h1></div></div></div></div></div></div></div><div class="hJDwNd-AhqUyc-R6PoUb Ft7HRd-AhqUyc-R6PoUb JNdkSc SQVYQc L6cTce-purZT L6cTce-pSzOP"><div class="JNdkSc-SmKAyb LkDMRd"><div class="" jscontroller="sGwD4d" jsaction="zXBUYb:zTPCnb;zQF9Uc:Qxe3nd;" jsname="F57UId"></div></div></div></div></div></section><section id="h.4eb3b4e1bddbbb02_108" class="yaqOZd" style=""><div class="IFuOkc"></div><div class="mYVXT"><div class="LS81yb VICjCf j5pSsc db35Fc" tabindex="-1"><div class="hJDwNd-AhqUyc-uQSCkd Ft7HRd-AhqUyc-uQSCkd purZT-AhqUyc-II5mzb ZcASvf-AhqUyc-II5mzb pSzOP-AhqUyc-qWD73c Ktthjf-AhqUyc-qWD73c JNdkSc SQVYQc"><div class="JNdkSc-SmKAyb LkDMRd"><div class="" jscontroller="sGwD4d" jsaction="zXBUYb:zTPCnb;zQF9Uc:Qxe3nd;" jsname="F57UId"><div class="oKdM2c ZZyype Kzv0Me"><div id="h.4eb3b4e1bddbbb02_111" class="hJDwNd-AhqUyc-uQSCkd Ft7HRd-AhqUyc-uQSCkd jXK9ad D2fZ2 zu5uec OjCsFc dmUFtb wHaque g5GTcb JYTMs"><div class="jXK9ad-SmKAyb"><div class="tyJCtd mGzaTb Depvyb baZpAe"><div id="h.p_-sAun89ZqJkK" class="CobnVe aP9Z7e"></div><h2 id="h.p_-sAun89ZqJkK_l" dir="ltr" class="CDt4Ke zfr3Q JYVBee" style="text-align: left;" tabindex="-1"><div jscontroller="Ae65rd" jsaction="touchstart:UrsOsc; click:KjsqPd; focusout:QZoaZ; mouseover:y0pDld; mouseout:dq0hvd;fv1Rjc:jbFSOd;CrfLRd:SzACGe;" class="CjVfdc"><div class="PPhIP rviiZ" jsname="haAclf"><div role="presentation" class="U26fgb mUbCce fKz7Od LRAOtb Znu9nd M9Bg4d" jscontroller="mxS5xe" jsaction="click:cOuCgd; mousedown:UX7yZ; mouseup:lbsD7e; mouseenter:tfO1Yc; mouseleave:JywGue; focus:AHmuwe; blur:O22p3e; contextmenu:mg9Pef;" jsshadow aria-describedby="h.p_-sAun89ZqJkK_l" aria-label="Copy heading link" aria-disabled="false" data-tooltip="Copy heading link" aria-hidden="true" data-tooltip-position="top" data-tooltip-vertical-offset="12" data-tooltip-horizontal-offset="0"><a class="FKF6mc TpQm9d" href="#h.p_-sAun89ZqJkK" aria-label="Copy heading link" jsname="hiK3ld" role="button" aria-describedby="h.p_-sAun89ZqJkK_l"><div class="VTBa7b MbhUzd" jsname="ksKsZd"></div><span jsslot class="xjKiLb"><span class="Ce1Y1c" style="top: -11px"><svg class="OUGEr QdAdhf" width="22px" height="22px" viewBox="0 0 24 24" fill="currentColor" focusable="false"><path d="M0 0h24v24H0z" fill="none"/><path d="M3.9 12c0-1.71 1.39-3.1 3.1-3.1h4V7H7c-2.76 0-5 2.24-5 5s2.24 5 5 5h4v-1.9H7c-1.71 0-3.1-1.39-3.1-3.1zM8 13h8v-2H8v2zm9-6h-4v1.9h4c1.71 0 3.1 1.39 3.1 3.1s-1.39 3.1-3.1 3.1h-4V17h4c2.76 0 5-2.24 5-5s-2.24-5-5-5z"/></svg></span></span></a></div></div>Government finance statistics and the Excessive Deficit Procedure (EDP)</div></h2><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><div id="h.p_u-IsXoQ4qJ5n" class="GV3q8e aP9Z7e"></div><h3 id="h.p_u-IsXoQ4qJ5n_l" dir="ltr" class="CDt4Ke zfr3Q OmQG5e" style="text-align: left;" tabindex="-1"><div jscontroller="Ae65rd" jsaction="touchstart:UrsOsc; click:KjsqPd; focusout:QZoaZ; mouseover:y0pDld; mouseout:dq0hvd;fv1Rjc:jbFSOd;CrfLRd:SzACGe;" class="CjVfdc"><div class="PPhIP rviiZ" jsname="haAclf"><div role="presentation" class="U26fgb mUbCce fKz7Od LRAOtb Znu9nd M9Bg4d" jscontroller="mxS5xe" jsaction="click:cOuCgd; mousedown:UX7yZ; mouseup:lbsD7e; mouseenter:tfO1Yc; mouseleave:JywGue; focus:AHmuwe; blur:O22p3e; contextmenu:mg9Pef;" jsshadow aria-describedby="h.p_u-IsXoQ4qJ5n_l" aria-label="Copy heading link" aria-disabled="false" data-tooltip="Copy heading link" aria-hidden="true" data-tooltip-position="top" data-tooltip-vertical-offset="12" data-tooltip-horizontal-offset="0"><a class="FKF6mc TpQm9d" href="#h.p_u-IsXoQ4qJ5n" aria-label="Copy heading link" jsname="hiK3ld" role="button" aria-describedby="h.p_u-IsXoQ4qJ5n_l"><div class="VTBa7b MbhUzd" jsname="ksKsZd"></div><span jsslot class="xjKiLb"><span class="Ce1Y1c" style="top: -11px"><svg class="OUGEr QdAdhf" width="22px" height="22px" viewBox="0 0 24 24" fill="currentColor" focusable="false"><path d="M0 0h24v24H0z" fill="none"/><path d="M3.9 12c0-1.71 1.39-3.1 3.1-3.1h4V7H7c-2.76 0-5 2.24-5 5s2.24 5 5 5h4v-1.9H7c-1.71 0-3.1-1.39-3.1-3.1zM8 13h8v-2H8v2zm9-6h-4v1.9h4c1.71 0 3.1 1.39 3.1 3.1s-1.39 3.1-3.1 3.1h-4V17h4c2.76 0 5-2.24 5-5s-2.24-5-5-5z"/></svg></span></span></a></div></div>1. Reports</div></h3><ul class="n8H08c UVNKR" style="list-style-type: square; margin-left: 0; margin-right: 0; padding: 0;"><li dir="ltr" class="TYR86d zfr3Q" style="margin-left: 15pt;"><p dir="ltr" class="CDt4Ke zfr3Q" style="margin-left: 0; padding-left: 0; text-align: left; text-indent: 0;">ECB - Government Finance Statistics Guide (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="http://www.google.com/url?q=http%3A%2F%2Fwww.ecb.int%2Fpub%2Fpdf%2Fother%2Fgovernmentfinancestatisticsguide200812en.pdf&sa=D&sntz=1&usg=AOvVaw0SEyMm-ekS3RD3cReDMigI" target="_blank">link</a></span>)</p></li><li dir="ltr" class="TYR86d zfr3Q" style="margin-left: 15pt;"><p dir="ltr" class="CDt4Ke zfr3Q" style="margin-left: 0; padding-left: 0; text-align: left; text-indent: 0;">ECB Monthly Bulletin - Euro area statistics methodological notes, Section 6, Government finance (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fstats.ecb.europa.eu%2Fstats%2Fdownload%2Feas_ch06%2Feas_ch06%2Feas_note_ch6.pdf&sa=D&sntz=1&usg=AOvVaw3SfJ8TC3wI6jAWyqW1RzWy" target="_blank">link</a></span>)</p></li><li dir="ltr" class="TYR86d zfr3Q" style="margin-left: 15pt;"><p dir="ltr" class="CDt4Ke zfr3Q" style="margin-left: 0; padding-left: 0; text-align: left; text-indent: 0;">Eurostat - Government financial statistics and EDP methodology (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fec.europa.eu%2Feurostat%2Fweb%2Fgovernment-finance-statistics&sa=D&sntz=1&usg=AOvVaw0z5zIyYfXcqb9MXgfKKL3C" target="_blank">link</a></span>)</p></li><li dir="ltr" class="TYR86d zfr3Q" style="margin-left: 15pt;"><p dir="ltr" class="CDt4Ke zfr3Q" style="margin-left: 0; padding-left: 0; text-align: left; text-indent: 0;">Eurostat - Manual on Government Deficit and Debt - Implementation of ESA95 - 2013 edition (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fec.europa.eu%2Feurostat%2Fweb%2Fproducts-manuals-and-guidelines%2F-%2FKS-GQ-19-007&sa=D&sntz=1&usg=AOvVaw0rYsQJVJF7OP6zGosG1J0-" target="_blank">link</a></span>)</p></li></ul><div id="h.p_mIziq00mqJ5v" class="GV3q8e aP9Z7e"></div><h3 id="h.p_mIziq00mqJ5v_l" dir="ltr" class="CDt4Ke zfr3Q OmQG5e" style="text-align: left;" tabindex="-1"><div jscontroller="Ae65rd" jsaction="touchstart:UrsOsc; click:KjsqPd; focusout:QZoaZ; mouseover:y0pDld; mouseout:dq0hvd;fv1Rjc:jbFSOd;CrfLRd:SzACGe;" class="CjVfdc"><div class="PPhIP rviiZ" jsname="haAclf"><div role="presentation" class="U26fgb mUbCce fKz7Od LRAOtb Znu9nd M9Bg4d" jscontroller="mxS5xe" jsaction="click:cOuCgd; mousedown:UX7yZ; mouseup:lbsD7e; mouseenter:tfO1Yc; mouseleave:JywGue; focus:AHmuwe; blur:O22p3e; contextmenu:mg9Pef;" jsshadow aria-describedby="h.p_mIziq00mqJ5v_l" aria-label="Copy heading link" aria-disabled="false" data-tooltip="Copy heading link" aria-hidden="true" data-tooltip-position="top" data-tooltip-vertical-offset="12" data-tooltip-horizontal-offset="0"><a class="FKF6mc TpQm9d" href="#h.p_mIziq00mqJ5v" aria-label="Copy heading link" jsname="hiK3ld" role="button" aria-describedby="h.p_mIziq00mqJ5v_l"><div class="VTBa7b MbhUzd" jsname="ksKsZd"></div><span jsslot class="xjKiLb"><span class="Ce1Y1c" style="top: -11px"><svg class="OUGEr QdAdhf" width="22px" height="22px" viewBox="0 0 24 24" fill="currentColor" focusable="false"><path d="M0 0h24v24H0z" fill="none"/><path d="M3.9 12c0-1.71 1.39-3.1 3.1-3.1h4V7H7c-2.76 0-5 2.24-5 5s2.24 5 5 5h4v-1.9H7c-1.71 0-3.1-1.39-3.1-3.1zM8 13h8v-2H8v2zm9-6h-4v1.9h4c1.71 0 3.1 1.39 3.1 3.1s-1.39 3.1-3.1 3.1h-4V17h4c2.76 0 5-2.24 5-5s-2.24-5-5-5z"/></svg></span></span></a></div></div>2. CMFB opinions</div></h3><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><em>11 August 2021</em></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><span style="font-variant: normal;">CMFB opinion on the supplementary table for the reporting of the Recovery and Resilience Facility (RRF) associated flows</span><span style="font-family: 'Bitter'; font-size: 11pt; font-style: normal; font-variant: normal; font-weight: normal; text-decoration: normal; vertical-align: baseline;"> </span><span style="font-variant: normal;">(</span><span class=" aw5Odc" style="font-variant: normal; text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fcircabc.europa.eu%2Fsd%2Fa%2Fbb1ce003-eea2-464e-82c7-f729a5e4775f%2F2021-08-11%2520-%2520CMFB%2520opinion%2520on%2520the%2520Supplementary%2520table%2520for%2520the%2520Recovery%2520and%2520Resilience%2520Facility%2520%28RRF%29.pdf&sa=D&sntz=1&usg=AOvVaw1B_d6mUinm_p7h3GRIb7CL" target="_blank">link</a></span><span style="font-variant: normal;">)</span></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><em>13 May 2019</em></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;">CMFB opinion on the amendment of the Eurostat Manual on Government Deficit and Debt, 2019 edition (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fcircabc.europa.eu%2Fsd%2Fa%2Fe6421c26-c58c-44e9-8773-53ae6389e9f4%2F2019-05-13%2520-%2520CMFB%2520opinion%2520on%2520the%2520Eurostat%2520Manual%2520on%2520Government%2520Deficit%2520and%2520Debt%2520%28MGDD%29.pdf&sa=D&sntz=1&usg=AOvVaw0SZhePhdytlE46jryi_ZoJ" target="_blank">link</a></span>)</p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><em>25 September 2018</em></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;">CMFB Opinion on the recording of Euro coins in national accounts (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fcircabc.europa.eu%2Fd%2Fd%2Fworkspace%2FSpacesStore%2F88009cbf-7a33-4e5d-8038-2d051bf73536%2F2018-09-25%2520-%2520CMFB%2520opinion%2520on%2520the%2520recording%2520of%2520Euro%2520coins%2520in%2520national%2520accounts.pdf&sa=D&sntz=1&usg=AOvVaw126anlJXyliw7xM0MuUEKa" target="_blank">link</a></span>)</p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><em>13 July 2017</em></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;">CMFB opinion on the statistical classification of the Hungarian Export-Import Bank (Eximbank) (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fcircabc.europa.eu%2Fsd%2Fa%2Fb22d83e6-7fbd-42d2-aa3a-bed43f9a3103%2F2017-07-13%2520-%2520CMFB%2520opinion%2520on%2520the%2520statistical%2520sector%2520classification%2520of%2520the%2520Hungarian%2520Eximbank.pdf&sa=D&sntz=1&usg=AOvVaw3aHHyBJL3hDokS2xTPfJ6N" target="_blank">link</a></span>)</p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><em>6 April 2017</em></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;">CMFB opinion on the nature of the banking levies collected under the BRRD in 2015 and transferred to the SRB/SRF in 2016 (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fcircabc.europa.eu%2Fsd%2Fa%2F49307908-b40e-4752-9058-1641f27158cd%2F2017-04-06%2520-%2520CMFB%2520opinion%2520on%25202015%2520BRRD%2520levies.pdf&sa=D&sntz=1&usg=AOvVaw0XnH8x-DqqUIC37dtAbEc0" target="_blank">link</a></span>)</p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><em>23 January 2017</em></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;">CMFB opinion on the statistical classification of the Hellenic deposit and Investment Guarantee Fund (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fcircabc.europa.eu%2Fsd%2Fa%2Fb32ed67e-2d8d-45c7-85c9-1e03ac3c69cd%2F2017-01-23%2520-%2520CMFB%2520opinion%2520on%2520the%2520sector%2520classification%2520of%2520the%2520Hellenic%2520deposit%2520and%2520Investment%2520Guarantee%2520Fund%2520%28TEKE%29.pdf&sa=D&sntz=1&usg=AOvVaw1AEp-RTSkyOPjgbTeMso2F" target="_blank">link</a></span>)</p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><em>30 September 2016</em></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;">CMFB opinion on the statistical classification of BANIF residual entity (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fcircabc.europa.eu%2Fsd%2Fa%2F8dc7c1ac-5aec-4280-8c84-48a9e512bb2e%2F2016-09-30%2520-%2520CMFB%2520opinion%2520on%2520the%2520sector%2520classification%2520of%2520BANIF%2520residual%2520entity.pdf&sa=D&sntz=1&usg=AOvVaw3HrHr6LURgQp6qPyV5YHWc" target="_blank">link</a></span>)</p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><em>19 May 2014</em></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;">CMFB opinion on the revised questionnaire relating to the EDP notification tables (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fcircabc.europa.eu%2Fsd%2Fa%2F6c2db9af-3c43-48fe-b1fb-d50d458a2e86%2F2014-05-19%2520-%2520CMFB%2520opinion%2520on%2520the%2520revised%2520questionnaire%2520relating%2520to%2520the%2520EDP%2520notification%2520tables.pdf&sa=D&sntz=1&usg=AOvVaw3dB8o85tHd-6vUyUdCn9gR" target="_blank">link</a></span>)</p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><em>18 November 2013</em></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;">CMFB opinion on unbalanced transfers of pension obligations to the government under ESA2010 (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fcircabc.europa.eu%2Fsd%2Fa%2F6add1783-27b4-4254-bd5c-a668bd8e8f0a%2F2013-11-18%2520-%2520CMFB%2520opinion%2520on%2520unbalanced%2520transfers%2520of%2520pension%2520obligations%2520to%2520the%2520government%2520under%2520ESA2010.pdf&sa=D&sntz=1&usg=AOvVaw26hgVNsmpDKJDEJMav9cy0" target="_blank">link</a></span>)</p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><em>18 March 2013</em></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;">CMFB opinion<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://drive.google.com/file/d/0B7KRa6N2WmVDVFdsM19zbWtLdTQ/edit?usp=sharing" target="_blank"> </a></span>regarding a clarification of the criteria used for the recording of capital injections (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fcircabc.europa.eu%2Fsd%2Fa%2Fe9fb2906-a090-4edc-a29a-2c3b1f746bdd%2F2013-03-18%2520-%2520CMFB%2520opinion%2520regarding%2520a%2520clarification%2520of%2520the%2520criteria%2520used%2520for%2520the%2520recording%2520of%2520capital%2520injections.pdf&sa=D&sntz=1&usg=AOvVaw1WCXJeP-R1AyHNk1ZyY-yE" target="_blank">link</a></span>)</p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><em>22 January 2013</em></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;">CMFB opinion on the European Stability Mechanism (ESM) (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fcircabc.europa.eu%2Fsd%2Fa%2Ff181153e-69b3-41b3-878e-2c04b65b1e9d%2F2013-01-22%2520-%2520CMFB%2520opinion%2520on%2520the%2520European%2520Stability%2520Mechanism%2520%28ESM%29.pdf&sa=D&sntz=1&usg=AOvVaw1Da24zI1bidgNsGEK86Hti" target="_blank">link</a></span>)</p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><em>18 December 2012</em></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;">CMFB opinion on Recording of Low Interest Rate Loans (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fcircabc.europa.eu%2Fsd%2Fa%2Fde488975-df71-47d3-9521-2485faf1fb03%2F2012-12-18%2520-%2520CMFB%2520opinion%2520on%2520Recording%2520of%2520Low%2520Interest%2520Rate%2520Loans%2520-%2520final.pdf&sa=D&sntz=1&usg=AOvVaw2bg6YU_crKnScBO73Z6GhX" target="_blank">link</a></span>)</p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><em>19 October 2012</em></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;">Protocol of cooperation between the CMFB and The European Committee of Central Balance Sheet Data Offices (ECCBSO) (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fcircabc.europa.eu%2Fsd%2Fa%2F1b8172ac-cceb-4755-93a5-e31722e97486%2F2012-10-19%2520-%2520Protocol%2520of%2520cooperation%2520between%2520the%2520CMFB%2520and%2520the%2520ECCBSO.pdf&sa=D&sntz=1&usg=AOvVaw3y4dVwTxlStxXvggTKygmf" target="_blank">link</a></span>)</p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><em>21 September 2012</em></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;">CMFB opinion on a new section on the recording of "Emission trading permits" for the Manual on Government Deficit and Debt (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fcircabc.europa.eu%2Fsd%2Fa%2F879d8e76-64a3-47a7-b356-e9e002c8524d%2F2012-09-21%2520-%2520CMFB%2520opinion%2520on%2520new%2520MGDD%2520Section%2520Recording%2520of%2520Emission%2520permits%2520for%2520the%2520Manual%2520on%2520Government%2520Deficit%2520and%2520Debt%2520.pdf&sa=D&sntz=1&usg=AOvVaw2jCFExYpjnEELcL9q-sG0x" target="_blank">link</a></span>)</p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><em>26 July 2012</em></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;">CMFB opinion on the recording of some trade credits operations incurred by government units (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fcircabc.europa.eu%2Fsd%2Fa%2Fe5b7c3aa-e752-4a67-bede-1096075d5e69%2F2012-07-26%2520-%2520CMFB%2520opinion%2520on%2520the%2520recording%2520of%2520some%2520trade%2520credits%2520operations%2520incurred%2520by%2520government%2520units.pdf&sa=D&sntz=1&usg=AOvVaw1sQbZSmpxX30BVu5SSNije" target="_blank">link</a></span>)</p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><em>15 June 2012</em></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;">CMFB opinion on revised EDP inventories (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fcircabc.europa.eu%2Fsd%2Fa%2Fc87c7b9c-3ff6-4ebc-8503-faa94d460a59%2F2012-06-15%2520-%2520CMFB%2520opinion%2520on%2520revised%2520EDP%2520inventories.pdf&sa=D&sntz=1&usg=AOvVaw39zrSj8rv-gNipy7qn1pec" target="_blank">link</a></span>)</p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><em>12 March 2012</em></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;">CMFB opinion on the amendment of chapter II.4 "Recording interest" of the Manual on Government Debt and Deficit (MDDD), 2010 Edition (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fcircabc.europa.eu%2Fsd%2Fa%2Fed0fe2d1-9405-4fde-bf23-7af98c31d5ea%2F2012-03-06%2520-%2520CMFB%2520opinion%2520on%2520amendment%2520of%2520MGDD%2520Chapter%2520II.4%2520Recording%2520of%2520interest%2520.pdf&sa=D&sntz=1&usg=AOvVaw3QJf7Z7VLOnWZPMmZPj-_W" target="_blank">link</a></span>)</p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><em>12 March 2012</em></p><ul class="n8H08c UVNKR" style="list-style-type: square; margin-left: 0; margin-right: 0; padding: 0;"><li dir="ltr" class="TYR86d zfr3Q" style="margin-left: 15pt;"><p dir="ltr" class="CDt4Ke zfr3Q" style="margin-left: 0; padding-left: 0; text-align: left; text-indent: 0;">CMFB opinion on the amendment of chapeter IV.5 "Financial defeasance" of the Manual on Government Deficit and Debt (MGDD) of October 2010 on the issue of partial rerouting. (Supplementing the CMFB opinion of 30 September 2011) (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fcircabc.europa.eu%2Fsd%2Fa%2Fa2a78c6a-5b9a-4360-a83e-e1c31366163f%2F2012-03-12%2520-%2520CMFB%2520opinion%2520on%2520amendment%2520of%2520MGDD%2520Chapter%2520IV.5%2520Financial%2520defeasance%2520%2520partial%2520rerouting.pdf&sa=D&sntz=1&usg=AOvVaw1d3NxXiOSp7ok_vba1lhJ4" target="_blank">link</a></span>)</p></li><li dir="ltr" class="TYR86d zfr3Q" style="margin-left: 15pt;"><p dir="ltr" class="CDt4Ke zfr3Q" style="margin-left: 0; padding-left: 0; text-align: left; text-indent: 0;">CMFB opinion on amendment of the Manual on Government Debt and Deficit, 2010 Edition: New chapter IV.4.a on “Capital increases in multilateral development banks ”Amending chapters VI.4 “Public infrastructure financed and exploited by corporations”, VI.5 “Public-private partnerships (PPPs)”, VII.4 "Government guarantees" (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fcircabc.europa.eu%2Fsd%2Fa%2Fdf98c9f9-bc10-4a98-a9fd-21220baa23bd%2F2012-03-12%2520-%2520CMFB%2520opinion%2520on%2520amendment%2520of%2520MGDD%2520Chapter%2520III.4a%2520%2520VI.4%2520%2520VI.5%2520%2520VII.4%2520-.pdf&sa=D&sntz=1&usg=AOvVaw1TBKeTsuz3r6kqlZsjIjPN" target="_blank">link</a></span>)</p></li></ul><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><em>6 March 2012</em> </p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;">CMFB opinion on the amendment of chapter II.4 "Recording interest" in the Manual on Government Debt and Deficit, 2010 Edition (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fcircabc.europa.eu%2Fsd%2Fa%2Fed0fe2d1-9405-4fde-bf23-7af98c31d5ea%2F2012-03-06%2520-%2520CMFB%2520opinion%2520on%2520amendment%2520of%2520MGDD%2520Chapter%2520II.4%2520Recording%2520of%2520interest%2520.pdf&sa=D&sntz=1&usg=AOvVaw3QJf7Z7VLOnWZPMmZPj-_W" target="_blank">link</a></span>)</p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><em>9 December 2011</em></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;">CMFB opinion on a public corporations data questionnaire relating to the EDP notification tables (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fcircabc.europa.eu%2Fsd%2Fa%2F0e19f0ae-8c6a-484e-a3ef-d8ce1b205cde%2F2011-12-09%2520-%2520%2520CMFB%2520opinion%2520on%2520Public%2520Corp%2520Questionnaire%2520relating%2520to%2520the%2520EDP%2520notification%2520tables.pdf&sa=D&sntz=1&usg=AOvVaw17cesxL53rFmFb1HlVQa1d" target="_blank">link</a></span>)</p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><em>30 September 2011</em></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;">CMFB opinion regarding the amendment of chapter IV.5 "Financial defeasance" of the Manual on Government Deficit and Debt (MGDD) (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fcircabc.europa.eu%2Fsd%2Fa%2Fd62a0d3e-5fbb-4af9-8e26-906ce35c3556%2F2011-09-30%2520-%2520%2520CMFB%2520opinion%2520on%2520amendment%2520of%2520MGDD%2520chapter%2520IV%2520Financial%2520Defeasance.pdf&sa=D&sntz=1&usg=AOvVaw0COgvK69XEULSp7nNa1OVF" target="_blank">link</a></span>)</p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><em>8 April 2011</em></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;">Eurostat's preliminary view on the recording of the future European Stability Mechanism (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fcircabc.europa.eu%2Fsd%2Fa%2F44133301-b8bd-4ccc-bad9-c494c4dbcc55%2F2011-04-08%2520-%2520Eurostat%2520preliminary%2520view%2520on%2520the%2520recording%2520of%2520the%2520European%2520Stability%2520Mechanism.pdf&sa=D&sntz=1&usg=AOvVaw1gFqp-ZvLDRJMsH2eC4tbN" target="_blank">link</a></span>)</p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><em>23 March 2011</em></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;">CMFB opinion on the recording in national accounts of the European Stability Mechanism (ESM) (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fcircabc.europa.eu%2Fsd%2Fa%2Fabf47b74-68ac-4eca-be95-1b2b75b9df61%2F2011-03-23%2520-%2520CMFB%2520opinion%2520on%2520European%2520Stability%2520Mechanism.pdf&sa=D&sntz=1&usg=AOvVaw3Osvzg-ApY3o-ZnoVplfZp" target="_blank">link</a></span>)</p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><em>25 January 2011</em></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;">CMFB opinion on the recording in national accounts of the "European Financial Stability Facility" (EFSF) (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fcircabc.europa.eu%2Fsd%2Fa%2Fad96221b-4f4d-44b6-9fbd-ffed82772693%2F2011-03-10%2520-%2520%2520CMFB%2520opinion%2520on%2520the%2520recording%2520in%2520national%2520accounts%2520of%2520the%2520European%2520Stability%2520Mechanism.pdf&sa=D&sntz=1&usg=AOvVaw1aTpb0H2gMPrOpsmnnQ_lU" target="_blank">link</a></span>)</p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><em>7 September 2010</em></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;">CMFB opinion concerning the draft Third Edition of the Manual on Government Debt and Deficit (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fcircabc.europa.eu%2Fsd%2Fa%2F0dfc7f96-dcde-4048-bc0d-39c04c626032%2F2010-09-07%2520-%2520CMFB%2520opinion%2520on%2520the%2520draft%2520Third%2520Edition%2520of%2520the%2520Manual%2520on%2520Government%2520Debt%2520and%2520Deficit%2520.pdf&sa=D&sntz=1&usg=AOvVaw3ic0k2yLJ0aO2sjTV_TZpc" target="_blank">link</a></span>)</p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><em>6 August 2009</em></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;">CMFB opinion concerning the revised EDP notification tables and questionnaire (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fcircabc.europa.eu%2Fsd%2Fa%2Fde6294ca-4099-418d-9155-f7a650041f0c%2F2009-08-06%2520-%2520CMFB%2520opinion%2520on%2520revised%2520EDP%2520notification%2520tables%2520and%2520on%2520questionnaire%2520relating%2520to%2520EDP.pdf&sa=D&sntz=1&usg=AOvVaw0OvuEXc22Dfnvc6NR6IqIi" target="_blank">link</a></span>)</p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><em>18 March 2009</em></p><ul class="n8H08c UVNKR" style="list-style-type: square; margin-left: 0; margin-right: 0; padding: 0;"><li dir="ltr" class="TYR86d zfr3Q" style="margin-left: 15pt;"><p dir="ltr" class="CDt4Ke zfr3Q" style="margin-left: 0; padding-left: 0; text-align: left; text-indent: 0;">CMFB opinion concerning statistical accounting consequences for government of the financial turmoil (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fcircabc.europa.eu%2Fsd%2Fa%2Fbe1ceadc-d1f5-40c0-9ad9-3cda26f87e82%2F2009-03-18%2520-%2520CMFB%2520opinion%2520on%2520statistical%2520accounting%2520consequences%2520for%2520government%2520of%2520the%2520financial%2520turmoil.pdf&sa=D&sntz=1&usg=AOvVaw2_1e8FMGocBme-vTHNvXWz" target="_blank">opinion</a></span>)</p></li><li dir="ltr" class="TYR86d zfr3Q" style="margin-left: 15pt;"><p dir="ltr" class="CDt4Ke zfr3Q" style="margin-left: 0; padding-left: 0; text-align: left; text-indent: 0;">CMFB opinion concerning statistical accounting consequences for government of the financial turmoil: UK's "Special Liquidity Scheme" (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fcircabc.europa.eu%2Fsd%2Fa%2Fc15e70aa-d1b4-4a46-8b05-7b550acc7c4f%2F2009-03-18%2520-%2520CMFB%2520opinion%2520on%2520statistical%2520accounting%2520consequences%2520for%2520government%2520of%2520the%2520financial%2520turmoil%2520UK%2520Special%2520Liquidity%2520Scheme.pdf&sa=D&sntz=1&usg=AOvVaw02-jWY9mWZEmTBfqvaHOXr" target="_blank">link</a></span>)</p></li></ul><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><em>5 April 2007 </em></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;">CMFB opinion concerning securitisation operations undertaken by Government (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fcircabc.europa.eu%2Fsd%2Fa%2Fc2f70d6f-5f4c-47c9-aa50-92fb01080ed5%2F2007-04-05%2520-%2520CMFB%2520opinion%2520concerning%2520securitisation%2520operations%2520undertaken%2520by%2520government%2520.pdf&sa=D&sntz=1&usg=AOvVaw0sa18IRKQvv9UHEbdC5og-" target="_blank">link</a></span>)</p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><em>1 March 2006</em></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;">CMFB opinion on the format of EDP pre-notification questionnaires (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fcircabc.europa.eu%2Fsd%2Fa%2F2974059a-7832-4e79-8c9c-8a6cb38df271%2F2006-03-01%2520-%2520CMFB%2520opinion%2520on%2520the%2520format%2520of%2520EDP%2520pre-notification%2520questionnaire%2520%2520Article%25208a%2520of%2520Regulation-2103-2005.pdf&sa=D&sntz=1&usg=AOvVaw1nZ_3v_h-yaDCsXsYrYjJf" target="_blank">link</a></span>)</p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;">30 January 2006</p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;">CMFB opinion concerning the treatment of military equipment expenditure in national accounts (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fcircabc.europa.eu%2Fsd%2Fa%2F266daaab-9df7-4518-962f-3610663ab06b%2F2006-01-30%2520-%2520CMFB%2520opinion%2520on%2520the%2520treatment%2520of%2520military%2520equipment%2520expenditure%2520in%2520national%2520accounts%2520.pdf&sa=D&sntz=1&usg=AOvVaw12jJ54MGRw9bFWEHhxGshe" target="_blank">link</a></span>)</p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><em>29 July 2005</em></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;">CMFB opinion on the recording of the International Finance Facility for Immunisation (IFFIM) in national accounts (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fcircabc.europa.eu%2Fsd%2Fa%2F5950096b-84a8-48c5-b31d-2a11778625a9%2F2005-07-29%2520-%2520CMFB%2520opinion%2520on%2520the%2520recording%2520of%2520the%2520International%2520Finance%2520Facility%2520for%2520Immunisation.pdf&sa=D&sntz=1&usg=AOvVaw39kncBe3HLnHPtREk-RRmW" target="_blank">link</a></span>)</p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><em>20 May 2005</em></p><ul class="n8H08c UVNKR" style="list-style-type: square; margin-left: 0; margin-right: 0; padding: 0;"><li dir="ltr" class="TYR86d zfr3Q" style="margin-left: 15pt;"><p dir="ltr" class="CDt4Ke zfr3Q" style="margin-left: 0; padding-left: 0; text-align: left; text-indent: 0;">CMFB opinion on the securitisation operations of SCIP 1 and SCIP 2 in Italy (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fcircabc.europa.eu%2Fsd%2Fa%2F48bca911-8a20-49a8-aacf-eae73cd46b40%2F2005-05-20%2520-%2520CMFB%2520opinion%2520on%2520the%2520CMFB%2520consultation%2520on%2520the%2520securitisation%2520operations%2520of%2520SCIP%25201%2520and%2520SCIP%25202%2520in.pdf&sa=D&sntz=1&usg=AOvVaw3B5pwTdzsu53i31VozDo-i" target="_blank">link</a></span>)</p></li><li dir="ltr" class="TYR86d zfr3Q" style="margin-left: 15pt;"><p dir="ltr" class="CDt4Ke zfr3Q" style="margin-left: 0; padding-left: 0; text-align: left; text-indent: 0;">CMFB opinion on the role of ISPA in the financing of the high speed railway link in Italy (RFI – TAV) (link)</p></li></ul><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><em>17 January 2005</em></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;">CMFB opinion concerning the treatment in national accounts of transfers from the EU budget to the Member States (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fcircabc.europa.eu%2Fsd%2Fa%2Fd324f1eb-25f4-41e3-984a-1ff612de6a5d%2F2004-12-14%2520-%2520CMFB%2520opinion%2520on%2520the%2520treatment%2520in%2520national%2520accounts%2520of%2520transfers%2520from%2520the%2520EU%2520budget%2520to%2520the%2520Member%2520States.pdf&sa=D&sntz=1&usg=AOvVaw16KpKW6wO_jPL-_q0j480i" target="_blank">link</a></span>)</p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><em>30 January 2004</em></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;">CMFB opinion on the treatment in national accounts of assets related to "public-private partnerships" contracts (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fcircabc.europa.eu%2Fsd%2Fa%2Ff773cf23-96a1-4374-b0d8-2fc29f5cfd87%2F2004-01-30%2520-%2520CMFB%2520opinion%2520on%2520the%2520treatment%2520in%2520national%2520accounts%2520of%2520assets%2520related%2520to%2520public-private%2520partnership%2520contracts.pdf&sa=D&sntz=1&usg=AOvVaw2TK_CJFrjOJRo09HtTrXey" target="_blank">link</a></span>)</p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><em>20 October 2003</em></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;">CMFB opinion on the treatment in national accounts of payments to government by public corporations in the context of the transfer to government of their unfunded pensions obligations (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fcircabc.europa.eu%2Fsd%2Fa%2F1279a309-3392-4f98-9fb5-fb2a756e7934%2F2003-10-20%2520-%2520CMFB%2520opinion%2520on%2520the%2520treatment%2520in%2520national%2520accounts%2520of%2520payments%2520to%2520government%2520by%2520public.pdf&sa=D&sntz=1&usg=AOvVaw3jKAEfVpGYKAprZLjtfe8R" target="_blank">link</a></span>)</p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><em>11 August 2003</em></p><ul class="n8H08c UVNKR" style="list-style-type: square; margin-left: 0; margin-right: 0; padding: 0;"><li dir="ltr" class="TYR86d zfr3Q" style="margin-left: 15pt;"><p dir="ltr" class="CDt4Ke zfr3Q" style="margin-left: 0; padding-left: 0; text-align: left; text-indent: 0;">CMFB opinion on the treatment in national accounts of the transfer of assets from the EFTA Fund to the Portugese Government (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fcircabc.europa.eu%2Fsd%2Fa%2F9ecc973b-4e57-4709-8eb5-21e16ae91ba0%2F2003-08-11%2520-%2520CMFB%2520opinion%2520on%2520the%2520treatment%2520in%2520national%2520accounts%2520of%2520the%2520transfer%2520of%2520assets%2520from%2520the%2520EFTA.pdf&sa=D&sntz=1&usg=AOvVaw0p8fd1oc8fLtwUbKARf6Vs" target="_blank">link</a></span>)</p></li><li dir="ltr" class="TYR86d zfr3Q" style="margin-left: 15pt;"><p dir="ltr" class="CDt4Ke zfr3Q" style="margin-left: 0; padding-left: 0; text-align: left; text-indent: 0;">CMFB opinion on the treatment in national accounts of capital injections by government units in public corporations (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fcircabc.europa.eu%2Fsd%2Fa%2Fb3e4f040-fa89-40e0-8209-5fc5d4fb47e7%2F2003-08-11%2520-%2520CMFB%2520opinion%2520on%2520the%2520treatment%2520in%2520national%2520accounts%2520of%2520capital%2520injections%2520by.pdf&sa=D&sntz=1&usg=AOvVaw3kh_wiywsyBi5yZ2Ry-GNr" target="_blank">link</a></span>)</p></li></ul><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><em>12 March 2003</em></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;">CMFB opinion on Part V of the ESA95 Manual on government deficit and debt on securitisation operations undertaken by government units (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fcircabc.europa.eu%2Fsd%2Fa%2Fb4b6bbf9-a363-4100-ad03-1d87b7affb22%2F2003-03-12%2520-%2520CMFB%2520opinion%2520on%2520Part%2520V%2520of%2520the%2520ESA95%2520Manual%2520on%2520government%2520deficit%2520and%2520debt.pdf&sa=D&sntz=1&usg=AOvVaw3N_e5h7XMjdeEKIHMLTMEZ" target="_blank">link</a></span>)</p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><em>23 December 2002</em></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;">CMFB opinion on the treatment of the case of the "Bond conversion under Law No 483/93 in Italy" (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fcircabc.europa.eu%2Fsd%2Fa%2F2593899a-3346-4b0c-a321-80ecd6ca4d90%2F2002-12-23%2520-%2520CMFB%2520opinion%2520on%2520the%2520treatment%2520of%2520the%2520case%2520of%2520the%2520bond%2520conversion%2520under%2520Law%2520483-93%2520in%2520Italy.pdf&sa=D&sntz=1&usg=AOvVaw1mcWwGkYZIx_wHljfD-Fuy" target="_blank">link</a></span>)</p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><em>2 July 2002</em></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;">CMFB opinion on treatment of securitisation operations undertaken by general government (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fcircabc.europa.eu%2Fsd%2Fa%2F45218996-075a-4cde-9be8-f50904afa63f%2F2002-07-02%2520-%2520CMFB%2520Opinion%2520on%2520the%2520treatment%2520of%2520securitisation%2520operations%2520undertaken%2520by%2520general%2520government.pdf&sa=D&sntz=1&usg=AOvVaw1XVCeBFPAk8ilB9ClRxzo4" target="_blank">link</a></span>)</p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><em>15 June 2000</em></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;">CMFB opinion on mobile phone licences: treatment in the national accounts (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fcircabc.europa.eu%2Fsd%2Fa%2F28c6f81b-1c88-4c52-9b1f-f36cca8783b6%2F2000-06-15%2520-%2520CMFB%2520opinion%2520of%2520the%2520treatment%2520of%2520mobile%2520phone%2520licenses%2520in%2520national%2520accounts.pdf&sa=D&sntz=1&usg=AOvVaw1F2rXxxZ7A23hsCq9auVOm" target="_blank">link</a></span>)</p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><div id="h.p_jEq-Ri8jqJ9D" class="GV3q8e aP9Z7e"></div><h3 id="h.p_jEq-Ri8jqJ9D_l" dir="ltr" class="CDt4Ke zfr3Q OmQG5e" style="text-align: left;" tabindex="-1"><div jscontroller="Ae65rd" jsaction="touchstart:UrsOsc; click:KjsqPd; focusout:QZoaZ; mouseover:y0pDld; mouseout:dq0hvd;fv1Rjc:jbFSOd;CrfLRd:SzACGe;" class="CjVfdc"><div class="PPhIP rviiZ" jsname="haAclf"><div role="presentation" class="U26fgb mUbCce fKz7Od LRAOtb Znu9nd M9Bg4d" jscontroller="mxS5xe" jsaction="click:cOuCgd; mousedown:UX7yZ; mouseup:lbsD7e; mouseenter:tfO1Yc; mouseleave:JywGue; focus:AHmuwe; blur:O22p3e; contextmenu:mg9Pef;" jsshadow aria-describedby="h.p_jEq-Ri8jqJ9D_l" aria-label="Copy heading link" aria-disabled="false" data-tooltip="Copy heading link" aria-hidden="true" data-tooltip-position="top" data-tooltip-vertical-offset="12" data-tooltip-horizontal-offset="0"><a class="FKF6mc TpQm9d" href="#h.p_jEq-Ri8jqJ9D" aria-label="Copy heading link" jsname="hiK3ld" role="button" aria-describedby="h.p_jEq-Ri8jqJ9D_l"><div class="VTBa7b MbhUzd" jsname="ksKsZd"></div><span jsslot class="xjKiLb"><span class="Ce1Y1c" style="top: -11px"><svg class="OUGEr QdAdhf" width="22px" height="22px" viewBox="0 0 24 24" fill="currentColor" focusable="false"><path d="M0 0h24v24H0z" fill="none"/><path d="M3.9 12c0-1.71 1.39-3.1 3.1-3.1h4V7H7c-2.76 0-5 2.24-5 5s2.24 5 5 5h4v-1.9H7c-1.71 0-3.1-1.39-3.1-3.1zM8 13h8v-2H8v2zm9-6h-4v1.9h4c1.71 0 3.1 1.39 3.1 3.1s-1.39 3.1-3.1 3.1h-4V17h4c2.76 0 5-2.24 5-5s-2.24-5-5-5z"/></svg></span></span></a></div></div>3. Legislation</div></h3><ul class="n8H08c UVNKR" style="list-style-type: square; margin-left: 0; margin-right: 0; padding: 0;"><li dir="ltr" class="TYR86d zfr3Q" style="margin-left: 15pt;"><p dir="ltr" class="CDt4Ke zfr3Q" style="margin-left: 0; padding-left: 0; text-align: left; text-indent: 0;">Council Regulation (EU) No 679/2010 of 26 July 2010 amending Regulation (EC) No 479/2009 as regards the quality of statistical data in the context of the excessive deficit procedure (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="http://www.google.com/url?q=http%3A%2F%2Feur-lex.europa.eu%2FLexUriServ%2FLexUriServ.do%3Furi%3DOJ%3AL%3A2010%3A198%3A0001%3A0004%3AEN%3APDF&sa=D&sntz=1&usg=AOvVaw3BnJnH42pHYXdhnmo6OKmI" target="_blank">link</a></span>) (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="http://www.google.com/url?q=http%3A%2F%2Fwww.ecb.int%2Fecb%2Flegal%2Fpdf%2F02002o0007-20081001-en.pdf&sa=D&sntz=1&usg=AOvVaw0SEWcwK0rxG475F8o6qfHG" target="_blank">link to consolidated version</a></span>)</p></li><li dir="ltr" class="TYR86d zfr3Q" style="margin-left: 15pt;"><p dir="ltr" class="CDt4Ke zfr3Q" style="margin-left: 0; padding-left: 0; text-align: left; text-indent: 0;">Council Regulation (EC) No 479/2009 of 25 May 2009 on the application of the Protocol on the excessive deficit procedure annexed to the Treaty establishing the European Community (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="http://www.google.com/url?q=http%3A%2F%2Feur-lex.europa.eu%2FLexUriServ%2FLexUriServ.do%3Furi%3DCONSLEG%3A2009R0479%3A20100819%3AEN%3APDF&sa=D&sntz=1&usg=AOvVaw2lLCTJOSxp-a03_eM1kCdE" target="_blank">link</a></span>)</p></li></ul><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><ul class="n8H08c UVNKR" style="list-style-type: square; margin-left: 0; margin-right: 0; padding: 0;"><li dir="ltr" class="TYR86d zfr3Q" style="margin-left: 15pt;"><p dir="ltr" class="CDt4Ke zfr3Q" style="margin-left: 0; padding-left: 0; text-align: left; text-indent: 0;">Guideline of the ECB of 31 July 2009 on government finance statistics (recast) (ECB/2009/20) (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="http://www.google.com/url?q=http%3A%2F%2Fwww.ecb.int%2Fecb%2Flegal%2Fpdf%2Fl_22820090901en00250045.pdf&sa=D&sntz=1&usg=AOvVaw2XCnG2X4bJFYNMnWIhzOHr" target="_blank">link</a></span>)</p></li></ul><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><ul class="n8H08c UVNKR" style="list-style-type: square; margin-left: 0; margin-right: 0; padding: 0;"><li dir="ltr" class="TYR86d zfr3Q" style="margin-left: 15pt;"><p dir="ltr" class="CDt4Ke zfr3Q" style="margin-left: 0; padding-left: 0; text-align: left; text-indent: 0;">Unofficial consolidated text of the Guideline of the ECB on the statistical reporting requirements of the ECB and the procedures for exchanging statistical information within the European System of Central Banks in the field of government finance statistics (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="http://www.google.com/url?q=http%3A%2F%2Fwww.ecb.int%2Fecb%2Flegal%2Fpdf%2F02005o0005-20081001-en.pdf&sa=D&sntz=1&usg=AOvVaw03FeyBr1Q13VdyGL0P-dn5" target="_blank">link</a></span>)</p></li><li dir="ltr" class="TYR86d zfr3Q" style="margin-left: 15pt;"><p dir="ltr" class="CDt4Ke zfr3Q" style="margin-left: 0; padding-left: 0; text-align: left; text-indent: 0;">Guideline of the ECB of 5 September 2008 amending Guideline ECB/2005/5 of 17 February 2005 on the statistical reporting requirements of the ECB and the procedures for exchanging statistical information within the European System of Central Banks in the field of government finance statistics (ECB/2008/7) (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="http://www.google.com/url?q=http%3A%2F%2Fwww.ecb.int%2Fecb%2Flegal%2Fpdf%2Fl_27620081017en00320049.pdf&sa=D&sntz=1&usg=AOvVaw1feyadv_I-WZmAqR4IgHEC" target="_blank">link</a></span>)</p></li><li dir="ltr" class="TYR86d zfr3Q" style="margin-left: 15pt;"><p dir="ltr" class="CDt4Ke zfr3Q" style="margin-left: 0; padding-left: 0; text-align: left; text-indent: 0;">Guideline of the ECB of 15 November 2007 (ECB/2007/14) amending Guideline ECB/2005/5 on the statistical reporting requirements of the ECB and the procedures for exchanging statistical information within the ESCB, in the field of government finance statistics (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="http://www.google.com/url?q=http%3A%2F%2Fwww.ecb.int%2Fecb%2Flegal%2Fpdf%2Fl_31120071129en00490052.pdf&sa=D&sntz=1&usg=AOvVaw0XkwgxNh-P8jMSZ8Qs1zKo" target="_blank">link</a></span>)</p></li><li dir="ltr" class="TYR86d zfr3Q" style="margin-left: 15pt;"><p dir="ltr" class="CDt4Ke zfr3Q" style="margin-left: 0; padding-left: 0; text-align: left; text-indent: 0;">Guideline of the ECB of 18 December 2006 (ECB/2006/27) amending Guideline ECB/2005/5 on the statistical reporting requirements of the ECB and the procedures for exchanging statistical information within the ESCB, in the field of government finance statistics (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="http://www.google.com/url?q=http%3A%2F%2Fwww.ecb.int%2Fecb%2Flegal%2Fpdf%2Fc_01720070125en00010004.pdf&sa=D&sntz=1&usg=AOvVaw3x-UwsbOFg8XNhRXrvnKrh" target="_blank">link</a></span>)</p></li><li dir="ltr" class="TYR86d zfr3Q" style="margin-left: 15pt;"><p dir="ltr" class="CDt4Ke zfr3Q" style="margin-left: 0; padding-left: 0; text-align: left; text-indent: 0;">Guideline of the ECB of 3 February 2006 (ECB/2006/2) amending Guideline ECB/2005/5 on the statistical reporting requirements of the ECB and the procedures for exchanging statistical information within the ESCB, in the field of government finance statistics (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="http://www.google.com/url?q=http%3A%2F%2Fwww.ecb.int%2Fecb%2Flegal%2Fpdf%2Fl_04020060211en00320032.pdf&sa=D&sntz=1&usg=AOvVaw2wCypdtHXvKZG6LRu2A6oy" target="_blank">link</a></span>)</p></li><li dir="ltr" class="TYR86d zfr3Q" style="margin-left: 15pt;"><p dir="ltr" class="CDt4Ke zfr3Q" style="margin-left: 0; padding-left: 0; text-align: left; text-indent: 0;">No longer in force: Guideline of the ECB of 17 February 2005 (ECB/2005/5) on the statistical reporting requirements of the ECB and the procedures for exchanging statistical information within the ESCB, in the field of government finance statistics (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="http://www.google.com/url?q=http%3A%2F%2Fwww.ecb.int%2Fecb%2Flegal%2Fpdf%2Fl_10920050429en00810106.pdf&sa=D&sntz=1&usg=AOvVaw3MIgkjUNqfA8tdpNnaUdPF" target="_blank">link</a></span>)</p></li></ul><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><ul class="n8H08c UVNKR" style="list-style-type: square; margin-left: 0; margin-right: 0; padding: 0;"><li dir="ltr" class="TYR86d zfr3Q" style="margin-left: 15pt;"><p dir="ltr" class="CDt4Ke zfr3Q" style="margin-left: 0; padding-left: 0; text-align: left; text-indent: 0;">Council Regulation (EC) No. 1222/2004 of 28 June 2004 concerning the compilation and transmission of data on the quarterly government debt (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="http://www.google.com/url?q=http%3A%2F%2Feur-lex.europa.eu%2FLexUriServ%2FLexUriServ.do%3Furi%3DOJ%3AL%3A2004%3A233%3A0001%3A0002%3AEN%3APDF&sa=D&sntz=1&usg=AOvVaw3eI3gtxk1PZYeDzy8Td5dm" target="_blank">link</a></span>)</p></li><li dir="ltr" class="TYR86d zfr3Q" style="margin-left: 15pt;"><p dir="ltr" class="CDt4Ke zfr3Q" style="margin-left: 0; padding-left: 0; text-align: left; text-indent: 0;">Council Regulation (EC) No. 501/2004 of 10 June 2004 on quarterly financial accounts for general government (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="http://www.google.com/url?q=http%3A%2F%2Feur-lex.europa.eu%2FLexUriServ%2FLexUriServ.do%3Furi%3DOJ%3AL%3A2004%3A081%3A0001%3A0005%3AEN%3APDF&sa=D&sntz=1&usg=AOvVaw19VplNXvX_TnYIlpdUKknh" target="_blank">link</a></span>)</p></li><li dir="ltr" class="TYR86d zfr3Q" style="margin-left: 15pt;"><p dir="ltr" class="CDt4Ke zfr3Q" style="margin-left: 0; padding-left: 0; text-align: left; text-indent: 0;">Council Regulation (EC) No. 1221/2002 of 10 June 2002 on quarterly non-financial accounts for general government (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="http://www.google.com/url?q=http%3A%2F%2Feur-lex.europa.eu%2FLexUriServ%2FLexUriServ.do%3Furi%3DOJ%3AL%3A2002%3A179%3A0001%3A0005%3AEN%3APDF&sa=D&sntz=1&usg=AOvVaw2_E_5Gb2HeUaiEAWBsHzwE" target="_blank">link</a></span>)</p></li></ul><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><div id="h.p_hdwLQndKqJ9n" class="GV3q8e aP9Z7e"></div><h3 id="h.p_hdwLQndKqJ9n_l" dir="ltr" class="CDt4Ke zfr3Q OmQG5e" style="text-align: left;" tabindex="-1"><div jscontroller="Ae65rd" jsaction="touchstart:UrsOsc; click:KjsqPd; focusout:QZoaZ; mouseover:y0pDld; mouseout:dq0hvd;fv1Rjc:jbFSOd;CrfLRd:SzACGe;" class="CjVfdc"><div class="PPhIP rviiZ" jsname="haAclf"><div role="presentation" class="U26fgb mUbCce fKz7Od LRAOtb Znu9nd M9Bg4d" jscontroller="mxS5xe" jsaction="click:cOuCgd; mousedown:UX7yZ; mouseup:lbsD7e; mouseenter:tfO1Yc; mouseleave:JywGue; focus:AHmuwe; blur:O22p3e; contextmenu:mg9Pef;" jsshadow aria-describedby="h.p_hdwLQndKqJ9n_l" aria-label="Copy heading link" aria-disabled="false" data-tooltip="Copy heading link" aria-hidden="true" data-tooltip-position="top" data-tooltip-vertical-offset="12" data-tooltip-horizontal-offset="0"><a class="FKF6mc TpQm9d" href="#h.p_hdwLQndKqJ9n" aria-label="Copy heading link" jsname="hiK3ld" role="button" aria-describedby="h.p_hdwLQndKqJ9n_l"><div class="VTBa7b MbhUzd" jsname="ksKsZd"></div><span jsslot class="xjKiLb"><span class="Ce1Y1c" style="top: -11px"><svg class="OUGEr QdAdhf" width="22px" height="22px" viewBox="0 0 24 24" fill="currentColor" focusable="false"><path d="M0 0h24v24H0z" fill="none"/><path d="M3.9 12c0-1.71 1.39-3.1 3.1-3.1h4V7H7c-2.76 0-5 2.24-5 5s2.24 5 5 5h4v-1.9H7c-1.71 0-3.1-1.39-3.1-3.1zM8 13h8v-2H8v2zm9-6h-4v1.9h4c1.71 0 3.1 1.39 3.1 3.1s-1.39 3.1-3.1 3.1h-4V17h4c2.76 0 5-2.24 5-5s-2.24-5-5-5z"/></svg></span></span></a></div></div> 4. Procedures and mandates</div></h3><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><em>27 September 2013</em></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;">Procedures for the consultation of the CMFB about the statistics underlying the Excessive Deficit Procedure (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fcircabc.europa.eu%2Fsd%2Fa%2Fbd340561-3d4b-4dc3-9923-e57d61d655ea%2F2013-09-27%2520-%2520Procedures%2520for%2520the%2520consultation%2520of%2520the%2520CMFB%2520about%2520the%2520statistics%2520underlying%2520the%2520Excessive%2520Deficit%2520Procedure.pdf&sa=D&sntz=1&usg=AOvVaw1Uvr0S3mCS-LK20p7RYF14" target="_blank">link</a></span>) </p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><em>18 October 2005</em></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;">Administrative arrangements (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fcircabc.europa.eu%2Fsd%2Fa%2F48c4222b-6755-46b9-aba9-b0a8bd7e5420%2F2005-10-18%2520-%2520Administrative%2520arrangements%2520in%2520relation%2520to%2520draft%2520Council%2520Regulation.pdf&sa=D&sntz=1&usg=AOvVaw1KfxZqdwtN6Go20RV4qqXV" target="_blank">link</a></span>) </p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><em>18 February 2003</em></p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;">ECOFIN Code of best practice on the compilation and reporting of data in the context of the excessive deficit procedure Code of best practice (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="https://www.google.com/url?q=https%3A%2F%2Fcircabc.europa.eu%2Fsd%2Fa%2F5b29e370-2128-46c9-8d49-4af6bd3f5096%2F2003-02-18%2520-%2520ECOFIN%2520Code%2520of%2520best%2520practice%2520on%2520the%2520compilation%2520and%2520reporting%2520of%2520data%2520in%2520the%2520context%2520of%2520the%2520Excessive%2520Deficit%2520Procedure.pdf&sa=D&sntz=1&usg=AOvVaw3LpwAmRBIYWiWWS-L_x8ks" target="_blank">link</a></span>) </p><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;"><br></p><div id="h.p_j4l3mg3sqJ96" class="GV3q8e aP9Z7e"></div><h3 id="h.p_j4l3mg3sqJ96_l" dir="ltr" class="CDt4Ke zfr3Q OmQG5e" style="text-align: left;" tabindex="-1"><div jscontroller="Ae65rd" jsaction="touchstart:UrsOsc; click:KjsqPd; focusout:QZoaZ; mouseover:y0pDld; mouseout:dq0hvd;fv1Rjc:jbFSOd;CrfLRd:SzACGe;" class="CjVfdc"><div class="PPhIP rviiZ" jsname="haAclf"><div role="presentation" class="U26fgb mUbCce fKz7Od LRAOtb Znu9nd M9Bg4d" jscontroller="mxS5xe" jsaction="click:cOuCgd; mousedown:UX7yZ; mouseup:lbsD7e; mouseenter:tfO1Yc; mouseleave:JywGue; focus:AHmuwe; blur:O22p3e; contextmenu:mg9Pef;" jsshadow aria-describedby="h.p_j4l3mg3sqJ96_l" aria-label="Copy heading link" aria-disabled="false" data-tooltip="Copy heading link" aria-hidden="true" data-tooltip-position="top" data-tooltip-vertical-offset="12" data-tooltip-horizontal-offset="0"><a class="FKF6mc TpQm9d" href="#h.p_j4l3mg3sqJ96" aria-label="Copy heading link" jsname="hiK3ld" role="button" aria-describedby="h.p_j4l3mg3sqJ96_l"><div class="VTBa7b MbhUzd" jsname="ksKsZd"></div><span jsslot class="xjKiLb"><span class="Ce1Y1c" style="top: -11px"><svg class="OUGEr QdAdhf" width="22px" height="22px" viewBox="0 0 24 24" fill="currentColor" focusable="false"><path d="M0 0h24v24H0z" fill="none"/><path d="M3.9 12c0-1.71 1.39-3.1 3.1-3.1h4V7H7c-2.76 0-5 2.24-5 5s2.24 5 5 5h4v-1.9H7c-1.71 0-3.1-1.39-3.1-3.1zM8 13h8v-2H8v2zm9-6h-4v1.9h4c1.71 0 3.1 1.39 3.1 3.1s-1.39 3.1-3.1 3.1h-4V17h4c2.76 0 5-2.24 5-5s-2.24-5-5-5z"/></svg></span></span></a></div></div>5. Background</div></h3><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;">Article 8 of Council Regulation (EC) No 2103/2005 (<span class=" aw5Odc" style="text-decoration: underline;"><a class="XqQF9c" href="http://www.google.com/url?q=http%3A%2F%2Feur-lex.europa.eu%2FLexUriServ%2FLexUriServ.do%3Furi%3DOJ%3AL%3A2005%3A337%3A0001%3A0006%3AEN%3APDF&sa=D&sntz=1&usg=AOvVaw2ur-cHnW0Z5TgP99YKzAec" target="_blank">link</a></span>) regarding the quality of EDP statistical data made statutory provisions for the CMFB's role in relation to </p><ul class="n8H08c UVNKR" style="list-style-type: square; margin-left: 0; margin-right: 0; padding: 0;"><li dir="ltr" class="TYR86d zfr3Q" style="margin-left: 15pt;"><p dir="ltr" class="CDt4Ke zfr3Q" style="margin-left: 0; padding-left: 0; text-align: left; text-indent: 0;">EDP matters and questionnaires related to EDP notifications; </p></li><li dir="ltr" class="TYR86d zfr3Q" style="margin-left: 15pt;"><p dir="ltr" class="CDt4Ke zfr3Q" style="margin-left: 0; padding-left: 0; text-align: left; text-indent: 0;">inventories of deficit and debt data;</p></li><li dir="ltr" class="TYR86d zfr3Q" style="margin-left: 15pt;"><p dir="ltr" class="CDt4Ke zfr3Q" style="margin-left: 0; padding-left: 0; text-align: left; text-indent: 0;">clarifications of ESA 95 accounting rules;</p></li><li dir="ltr" class="TYR86d zfr3Q" style="margin-left: 15pt;"><p dir="ltr" class="CDt4Ke zfr3Q" style="margin-left: 0; padding-left: 0; text-align: left; text-indent: 0;">complex or general interest cases.</p></li></ul><p dir="ltr" class="CDt4Ke zfr3Q" style="text-align: left;">Eurostat shall take a decision following the consultation of the CMFB.</p></div></div></div></div></div></div></div></div></div></section></div><div class="Xpil1b xgQ6eb"></div><footer jsname="yePe5c"><section id="h.4eb3b4e1bddbbb02_0" class="yaqOZd WxWicb"><div class="IFuOkc"></div><div class="mYVXT"><div class="LS81yb VICjCf j5pSsc db35Fc" tabindex="-1"><div class="hJDwNd-AhqUyc-uQSCkd Ft7HRd-AhqUyc-uQSCkd purZT-AhqUyc-II5mzb ZcASvf-AhqUyc-II5mzb pSzOP-AhqUyc-qWD73c Ktthjf-AhqUyc-qWD73c JNdkSc SQVYQc"><div class="JNdkSc-SmKAyb LkDMRd"><div class="" jscontroller="sGwD4d" jsaction="zXBUYb:zTPCnb;zQF9Uc:Qxe3nd;" jsname="F57UId"><div class="oKdM2c ZZyype Kzv0Me"><div id="h.4eb3b4e1bddbbb02_3" class="hJDwNd-AhqUyc-uQSCkd Ft7HRd-AhqUyc-uQSCkd jXK9ad D2fZ2 zu5uec OjCsFc dmUFtb wHaque g5GTcb"><div class="jXK9ad-SmKAyb"><div class="tyJCtd baZpAe"><div class="iwQgFb" role="presentation"></div></div></div></div></div></div></div></div></div></div></section><section id="h.4eb3b4e1bddbbb02_4" class="yaqOZd"><div class="IFuOkc"></div><div class="mYVXT"><div class="LS81yb VICjCf j5pSsc db35Fc" tabindex="-1"><div class="hJDwNd-AhqUyc-II5mzb Ft7HRd-AhqUyc-II5mzb purZT-AhqUyc-II5mzb ZcASvf-AhqUyc-II5mzb pSzOP-AhqUyc-qWD73c Ktthjf-AhqUyc-qWD73c JNdkSc SQVYQc"><div class="JNdkSc-SmKAyb LkDMRd"><div class="" jscontroller="sGwD4d" jsaction="zXBUYb:zTPCnb;zQF9Uc:Qxe3nd;" jsname="F57UId"><div class="oKdM2c ZZyype Kzv0Me"><div id="h.4eb3b4e1bddbbb02_12" class="hJDwNd-AhqUyc-II5mzb Ft7HRd-AhqUyc-II5mzb pSzOP-AhqUyc-qWD73c Ktthjf-AhqUyc-qWD73c jXK9ad D2fZ2 zu5uec OjCsFc dmUFtb wHaque g5GTcb"><div class="jXK9ad-SmKAyb"><div class="tyJCtd mGzaTb Depvyb baZpAe"><br><br><br><br><br><small dir="ltr" class="zfr3Q TMjjoe CDt4Ke " style="display: block; 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