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EU Budgetary Surveillance Framework
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Implications of Council Directive 2011/85/EU on the collection and dissemination of fiscal data
As part of the Economic Governance Strengthening Package (Six-pack), adopted by the European Parliament and the Council in November 2011, Directive 2011/85/EU was adopted on 8 November, establishing requirements applicable to the budgetary frameworks of Member States (MS) and whose implementation had implications at the level of collecting and disseminating budgetary information. Articles 3 and 14 provided for the regular and timely disclosure of (ii)​ fiscal data (cash basis), monthly and quarterly, for all subsectors of general government, as well as the publication of data on (i) contingent liabilities and other indicators that may indicate a potential impact on the deficit and/or debt of general government.
The reform of the economic governance framework of the European Union approved in 2023 determined the adoption of three legislative acts, namely Regulation 2024/1263/EU, Regulation 2024/1264/EU and Directive 2024/1265/EU, in force since 30 April. In particular, Directive 2024/1265/EU revised Directive 2011/85/EU, introducing significant changes at various levels, particularly regarding publication obligations. The monthly and quarterly publication of cash-based fiscal data based on public accounting for all subsectors of general governmen​t, as well as the methodological reconciliation table between public accounting and national accounts, is no longer mandatory under Directive 2024/1265/EU.
The annual publication of information on non-performing loans, the participation of general government in the capital of private and public corporations, liabilities of public corporations classified outside the general government, government guarantees, and Public-Private Partnerships remains in place.
 
 
Contingent liabilities and other indicators(i)
Tipo
  
Nome
  
Periodicidade
  
DataPublicacao
  
ParticipationInTheCapitalOfCorporations_2023.xlsx
  
Anual30/12/2024
LiabilitiesOfPublicCorporations_2023.xlsx
  
Anual30/12/2024
Non-performing loans_2011 to 2023 (percentage of GDP).xlsx
  
Anual31/10/2024
PPP_2020 a 2023 (percentage of GDP).xlsx
  
Anual31/10/2024
Guarantees_2020-2023 (percentage of GDP).xlsx
  
Anual31/10/2024
 
Cash-based fiscal data(ii)
– Monthly and quarterly series
Tipo
  
Nome
  
Periodicidade
  
DataPublicacao
  
Monthly cash based fiscal data - April_2024.xlsx
  
Mensal31/05/2024
Quarterly cash based fiscal data - 4T2023.xlsx
  
Trimestral28/03/2024
 
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Methodological reconciliation table
The methodology of transition between cash-based data and data based on the European System of Accounts (ESA 2010), is published by Statistics Portugal in the Excessive Deficit Procedure​ context.
​​
Tipo
  
Nome
  
DataPublicacao
  
Methodological issues of the Reconciliation Table.pdf
  
27/12/2013
 
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