CoverManual on Government Deficit and Debt — Implementation of ESA 2010 — 2019 edition

This new 2019 edition of the Manual is an updated version of the edition published in March 2016. In the current edition, at least one chapter of all parts has been amended in substance (see full list of chapters in the preface of the Manual), except Part 5 Sale of assets and Part 7 Debt related transactions and guarantees. New sub-sections 2.4.3.17 Recording interest when there is a derivative in a debt instrument, 2.4.3.18 Interest on off-market swaps, 2.4.3.19 Claims in dispute and interests accrued on them and 2.4.3.20 Interest accrued on intergovernmental loans unlikely to be repaid, as well as section 2.6.3 Accounting treatment of the EU financial instruments and chapter 4.7 Income contingent loans were added. As usual, this edition results form a collective work under the supervision of Eurostat, in cooperation with experts representing EU Member States and other international institutions. [+]

Evaluación de las medidas adoptadas por España y Portugal en respuesta a las Decisiones del Consejo de 8 de agosto de 2016 por las que se formulaban sendas advertencias por las que se instaba a la adopción de medidas encaminadas a la reducción del déficit considerada necesaria para poner remedio a la situación de déficit excesivo (COM(2016) 901 final, 16.11.2016)

Como había anunciado en su Comunicación de 18 de mayo, la Comisión ha vuelto a examinar hoy las situaciones presupuestarias de España y Portugal. El Colegio de Comisarios ha confirmado que Portugal no corrigió su déficit excesivo dentro del plazo de 2015 y que España no se encuentra en buen camino para corregirlo dentro del plazo de 2016. Estos plazos fueron recomendados por el Consejo el 21 de junio de 2013.

Por consiguiente, el Colegio adoptó sendas recomendaciones de decisión del Consejo, de conformidad con el artículo 126, apartado 8, del Tratado de Funcionamiento de la Unión Europea, en las que se constataba que España y Portugal no habían adoptado medidas eficaces en 2014 y 2015. Es necesario dar a España y Portugal nuevos plazos para la corrección de su déficit excesivo, que impliquen la actualización de sus respectivas sendas de ajuste presupuestario. (RAPID, MEMO/16/2377, 7.7.2016)

Informe sobre el ejercicio de los poderes de adoptar actos delegados conferidos a la Comisión en virtud del Reglamento473/2013 sobre disposiciones comunes para el seguimiento y la evaluación de los proyectos de planes presupuestarios y para la corrección del déficit excesivo de los Estados miembros de la zona del euro (COM(2016) 281 final, 26.5.2016)

CoverManual on Government Deficit and Debt – Implementation of ESA 2010 – 2016 edition. Eight edition

This new 2016 edition of the Manual is an updated version of the edition published in August 2014. In the current edition, in particular, the following parts were revised: 

Part I (Delimitation of the general government sector): section I.2.3 ‘Concept of a government-controlled institutional unit’ and sub-section I.2.4.3 ‘The quantitative market/non-market test’ were amended. Three new sub-sections were included: I.2.4.4 ‘Public units in liquidation’, I.2.4.5 ‘Rearranged transactions’ and I.2.4.7 ‘Specific case of public TV and radio broadcasting’, while chapter I.6 ‘Specific public entities’ was rearranged and a new section I.6.7 ‘Central Stock-holding entities’ added. 
Part II (Time of recording): sub-section II.5.2. ‘Treatment in national accounts’ on military expenditure was revised. Moreover, chapter II.6 ‘Grants from and contributions to the EU budget’ was reorganised and a new subsection II.6.2 ‘Contributions of EU Member States to the EU budget’ was added. 
Part III (Relations between government and the financial sector): chapter III.3 ‘Capital injections into public quasi-corporations’ was revised and a new chapter III.7 ‘Impact on government accounts of transfer of decommissioning costs’ was included. 
Part VI (Leases, licences and concessions): two chapters VI.3 ‘Contracts with non-government units related to fixed assets’ and VI.5 ‘Emission trading allowances’ were revised, while chapter VI.4 ‘Public-Private-Partnerships’ was revised, reorganised and a new sub-section VI.4.3.6 ‘Force majeure’ included. 
Part VII (Debt related transactions and guarantees): chapter VII.4. ‘Government guarantees’ (sections VII.4.1 ‘Background’ and VII.4.2 ‘One-off guarantees’) were reviewed. Part VIII (Measurement of general government debt): chapter VIII.3 ‘Recording of swap’ was revised. 

As usual, this edition results from a collective work under the supervision of Eurostat, in cooperation with experts representing EU Member States and other international institutions. [+]

La Unión Europea (UE) ha impuesto este lunes una multa a España de 18,93 millones de euros por "negligencia grave" al manipular de las estadísticas sobre el déficit en la Comunitat Valenciana, según ha informado el Consejo de la UE en un comunicado.

La multa se refiere principalmente a la ocultación sistemática de parte del gasto sanitario. El gobierno de España había recurrido la multa por considerar que "no se habían cumplido los procedimientos sancionadores de la UE".

El falseamiento de las cuentas se produjo entre 1988 y 2011, pero la multa se refiere sólo al periodo 2011-2012, ya que la Comisión Europea -responsable de presentar la propuesta de sanción-- sólo dispone de poderes para investigar las estadísticas de los Estados miembros desde entonces. En 2012 se corrigieron los problemas detectados. (Valencia Plaza, 14.7.2015)

CoverManual on Government Deficit and Debt - Implementation of ESA 2010 - 2014 edition

This new 2014 edition of the Manual is an updated version of the edition published in November 2013 which was an adaption to the new European System of Accounts (ESA 2010) entering into force on 1 September 2014. In the current edition only a few parts were amended: Part I on issues linked to the delimitation of the general government sector, Part II where several issues related to taxes and social contributions (tax refunds, tax amnesties, deferred tax assets) were added while the provisions on tax credits were reinforced. Also Part IV the chapter on defeasance structures was slightly amended and Part VIII on the measurement of general government debt was included. As usual, this edition results form a collective work under the supervision of Eurostat, in cooperation with experts representing EU Member States and other international institutions. [+]

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