This document is a new version of a part of the ESA95 Manual on government deficit and debt of which a third edition is planned for 2004. It deals with capital injections into public corporations undertaken by government units. It develops the rules that has been released by Eurostat on 21rst of...

ESA 95 is the conceptual reference framework, which is legally binding the EU. The aim of the manual is to aid its application for calculation the government deficit and debt. It provides the appropriate answers to most of the statistical and accounting problems posed in the EU in the last...