This paper summarises the accounting principles and methodology used by statisticians within the European System of Central Banks (ESCB) to assess the impact on the government’s fiscal position of the assistance measures undertaken to support the financial sector during the financial crisis....

This paper summarises the accounting principles and methodology used by statisticians within the European System of Central Banks (ESCB) to assess the impact on the government's fiscal position of the assistance measures undertaken to support the financial sector during the financial crisis. It...