ESA 2010 definition

Regulation (EU) No 549/2013 (ESA 2010) stipulates in a legally binding manner at EU level how the general government sector is to be defined in the national accounts. The methodological framework laid down in this regulation provides, among other things, the basis of the statistics on the government that are used in the European budgetary surveillance procedure. It specifies that general government comprises the subsectors central government (including special funds), state government, local government and social security funds.