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Data according to Directive 2011/85/EU - 2020

Intro


The Council Directive 2011/85/EU of 8 November 2011 on the requirements for the fiscal frameworks of the Member States, published in the G.U. of the European Union n. L 306/41, provides in Chapter II "Accounting and Statistics", article 3, paragraph 2, letter a), that all the Member States publish the monthly cash data for the subsectors of the central administration and social security institutions, with quarterly frequency for the subsector of local administrations. It also provides for the letter b) that a detailed reconciliation table should be published, showing the method used to change from cash accounting data to SEC data. This table, called "Reconciliation Table", illustrates the methodology of the cash-competence connection and was prepared in collaboration with Istat, according to the scheme proposed by DG ECFIN, approved in Eurostat by all the Member States.