Rome, November 20, 2017 - 05.09
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Data ex dir 85/2011 EU

Data ex dir. 85/2011 EU - September 2014

Data ex Council Directive 2011/85/EU of 8 November 2011 on requirements for budgetary frameworks of the Member States
Ex art. 3, c. 2, Directive EU n. 85/2011

Directive 2011/85/EU of 8 November 2011 on requirements for budgetary frameworks of the Member States, pubblished on Official Journal of the European Union n. L 306/41, shows at CHAPTER II "ACCOUNTING AND STATISTICS”, Article 3, c. 2, point a) that Member States shall ensure timely and regular public availability of fiscal data for all sub-sectors of general government. In particular Member States shall publish:

(a) cash-based fiscal data (or the equivalent figure from public accounting if cash-based data are not available) at the following frequencies:

  • monthly for central government, state government and social security sub-sectors, before the end of the following month, and
  • quarterly, for the local government sub-sector, before the end of the following quarter;

And point b) that Member States shall publish a 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.

The table, said “Tabella di riconciliazione”, is published in this page and shows the methodology of transition between cash-based data It was written whit “ISTAT” (iatalian statistic institute) following the scheme proposed by DG ECFIN and proved by all the Member States