{
  "url": "https://openlegislation.uk/eu-regulation-2013-877/annex-I",
  "json_url": "https://openlegislation.uk/eu-regulation-2013-877/annex-I.json",
  "legislation": "eur/2013/877",
  "legislation_title": "Commission Delegated Regulation (EU) No 877/2013 of 27 June 2013 supplementing Regulation (EU) No 473/2013 of the European Parliament and of the Council on common provisions for monitoring and assessing draft budgetary plans and ensuring the correction of excessive deficit of the Member States in the euro area",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2013-877",
  "path": "annex/I",
  "kind": "annex",
  "number": "I",
  "heading": "Tables to be included in the reports to be submitted in accordance with Article 10(3) of Regulation (EU) No 473/2013 on common provisions for monitoring and assessing draft budgetary plans and ensuring the correction of excessive deficit of the Member States in the euro area",
  "text": "Table 1a\nIn-year quarterly budgetary execution on cash basis for the general government and its sub-sectors\nThe reporting is mandatory up to the current quarter included. If the data for the current quarter is not available, please provide latest available monthly data, indicating which month it corresponds to. For the overall balance of the general government, please provide the information until the latest available quarter (i.e. q-1). The normal quality assurance and revision policy should apply.\nEquivalent figures from public accounting may be provided if cash-based data are not available; please specify the accounting basis used to fill all the information provided in this table.\nCorresponding to the reporting to be provided in accordance with Article 3(2) of Directive 2011/85/EU.\nEUR millions\nYear t\nQ1\nQ2\nQ3\nQ4\nOverall balance by sub-sector (6-7)\n1.\nGeneral government\n2.\nCentral government\n3.\nState government\n4.\nLocal government\n5.\nSocial security funds\nFor each sub-sector (please indicate which)\n6.\nTotal revenue/inflows\nOf which (indicative list)\nTaxes, of which:\nDirect Taxes\nIndirect taxes, of which:\nVAT\nSocial contributions\nSales\nOther current revenue\nCapital revenue\nInflows from operations in financial instruments\n7.\nTotal expenditure/outflows\nOf which (indicative list)\nPurchase of goods and services\nCompensation of employees\nInterest\nSubsidies\nSocial benefits\nOther current expenditure\nCapital transfers payable\nCapital investments\nOutflows from operations in financial instruments\nTable 1b\nIn-year quarterly budgetary execution and prospects in accordance with ESA standards and seasonally non-adjusted for the general government and its sub-sectors\nThe data of budgetary execution provided in Table 1a and 1b should be consistent; a reconciliation table showing the methodology of transition between the two tables should be communicated.\nThe reporting shall span until the end of the current Year t; quarterly prospects are not binding and reported as estimates (possibly subject to revisions) for informational and monitoring purposes.\nFor the general government, the items labelled with ‘(a)’ are to be additionally provided in seasonally-adjusted terms; if it cannot be provided by the national authorities, the seasonal adjustment will be performed by Eurostat, in liaison with the Member State concerned.\nP.11 + P.12 + P.131 + D.39rec + D.7rec + D.9rec (other than D.91rec).\nUnder ESA95: D6311_D63121_D63131pay; in ESA2010 D632pay.\nD.29pay + D.4pay (other than D.41pay) + D.5pay + D.7pay + P.52 + P.53 + K.2 + D.8.\nAs defined in Council Regulation (EC) No 479/2009 (OJ L 145, 10.6.2009, p. 1).\nEUR millions\nESA code\nYear t\nQ1\nQ2\nQ3\nQ4\nNet lending (+)/net borrowing (–)\n1.\nGeneral government\nS.13\n2.\nCentral government\nS.1311\n3.\nState government\nS.1312\n4.\nLocal government\nS.1313\n5.\nSocial security funds\nS.1314\nFor the general government (voluntary for the sub-sectors)\n6.\nTotal revenue\nTR\nOf which\nTaxes on production and imports\nD.2\nCurrent taxes on income, wealth, etc.\nD.5\nCapital taxes\nD.91\nSocial contributions\nD.61\nProperty income\nD.4\nOther\n7.\nTotal expenditure\nTE\nOf which\nCompensation of employees\nD.1\nIntermediate consumption\nP.2\nSocial payments\nD.62, D.632\nInterest expenditure\nD.41\nSubsidies\nD.3\nGross fixed capital formation\nP.51\nCapital transfers\nD.9\nOther\n8.\nGross debt\nTable 1c\nAnnual budgetary targets in accordance with ESA standards for the general government and its sub-sectors\nFollowing the request from the Commission to activate the reporting requirements provided for by Article 10(3) of Regulation (EU) No 473/2013, the reporting starts from the year of the opening of the excessive deficit procedure in accordance with Article 126(6) TFEU, and spans until the excessive deficit is planned to be corrected, in accordance with the deadline set by the Council recommendation in accordance with Article 126(7) TFEU or decision to give notice in accordance with Article 126(9) TFEU.\nThe primary balance is calculated as (B.9, item 8) plus (D.41, item 9).\nA plus sign means deficit-reducing measures.\nESA Code\nYear t – 1\nYear t\nYear t + …\nNet lending(+)/net borrowing (–) by sub-sector (% GDP)\n1.\nGeneral government\nS.13\n2.\nCentral government\nS.1311\n3.\nState government\nS.1312\n4.\nLocal government\nS.1313\n5.\nSocial security funds\nS.1314\nGeneral government (S.13) (% GDP)\n6.\nTotal revenue\nTR\n7.\nTotal expenditure\nTE\n8.\nInterest expenditure\nD.41\n9.\nPrimary balance\n10.\nOne-off and other temporary measures\nrate of change\nrate of change\nrate of change\n11.\nReal GDP growth\n12.\nPotential GDP growth\ncontributions:\n—\nlabour\n—\ncapital\n—\ntotal factor productivity\n% potential GDP\n% potential GDP\n% potential GDP\n13.\nOutput gap\n14.\nCyclical budgetary component\n15.\nCyclically-adjusted balance (1 – 14)\n14.\nCyclically-adjusted primary balance (13 + 6)\n15.\nStructural balance (13 – 10)\nTable 2\nTargets for the expenditure and revenues of the general government (S.13) in accordance with ESA standards\nFollowing the request from the Commission to activate the reporting requirements provided for by Article 10(3) of Regulation (EU) No 473/2013, the reporting starts from the year of the opening of the excessive deficit procedure in accordance with Article 126(6) TFEU, and spans until the excessive deficit is planned to be corrected, in accordance with the deadline set by the Council Recommendation in accordance with Article 126(7) TFEU or decision to give notice in accordance with Article 126(9) TFEU.\nP.11 + P.12 + P.131 + D.39rec + D.7rec + D.9rec (other than D.91rec).\nIncluding those collected by the EU and including an adjustment for uncollected taxes and social contributions D.995), if appropriate.\nTR − TE = B.9.\nIncludes cash benefits (D.621 and D.624) and in kind benefits (D.631) related to unemployment benefits.\nD.29 + D.4 (other than D.41) + D.5 + D.7 + P.52 + P.53 + K.2 + D.8.\nIn ESA2010: D.62, D.632.\n% GDP\nESA Code\nYear t – 1\nYear t\nYear t + 1\nYear t + …\n1.\nTotal revenue target\n(= table 1c. 6)\nTR\nOf which\n1.1.\nTaxes on production and imports\nD.2\n1.2.\nCurrent taxes on income, wealth, etc.\nD.5\n1.3.\nCapital taxes\nD.91\n1.4.\nSocial contributions\nD.61\n1.5.\nProperty income\nD.4\n1.6.\nOther\np.m.: Tax burden\n(D.2 + D.5 + D.61 + D.91-D.995)\n2.\nTotal expenditure target\n(= table 1c.7)\nTE\nOf which\n2.1.\nCompensation of employees\nD.1\n2.2.\nIntermediate consumption\nP.2\n2.3.\nSocial payments\nD.62, D.6311, D.63121, D.63131\nof which:\nUnemployment benefits\n2.4.\nInterest expenditure\nD.41\n2.5.\nSubsidies\nD.3\n2.6.\nGross fixed capital formation\nP.51\n2.7.\nCapital transfers\nD.9\n2.8.\nOther\nTable 3a\nBudgetary measures adopted and envisaged by the general government and its sub-sectors on both the expenditure and the revenue side to achieve the targets presented in Table 2\nYear when the excessive deficit is planned to be corrected, in accordance with the deadline set by the Council recommendation in accordance with Article 126(7) TFEU or decisions to give notice in accordance with Article 126(9) TFEU.\nOnly measures sufficiently detailed and credibly announced should be reported.\nIncluding reporting on which sub-sector is taking the measure.\nBy default, the impact of the measures will be reported on accrual basis, but, if impossible and reporting is in cash, it should be indicated explicitly. The impact is to be recorded in incremental terms – as opposed to levels – compared to the previous year’s baseline projection. Simple permanent measures should be recorded as having an effect of +/– X in the year(s) they are introduced and zero otherwise (the overall impact on the level of revenues or expenditures must not cancel out). If the impact of a measure varies over time, only the incremental impact should be recorded in the table. By their nature, one-off measures should be always recorded as having an effect of +/–X in the year of the first budgetary impact and –/+ X in the following year, i.e. the overall impact on the level of revenues or expenditures in two consecutive years must be zero.\nExpected budgetary impact of measures adopted and envisaged\nList of measures\nDetailed description\nTarget (Expenditure/Revenue)ESA Code\nAccounting principle\nAdoption Status\nIncremental budgetary impact (EUR million) on year\nt – 1\nt\nt + 1\nt + 2\nt +\nTOTAL\nTable 3b\nIn-year quarterly reporting on the budgetary impact of the measures presented in Table 3a\nSelect the measures reported in Table 3a which have a budgetary impact in year t.\nFilling one of the two alternatives is mandatory: quarterly reporting (estimates possibly subject to revisions) at least until the current quarter and/or sum of the observed budgetary impact until the current date.\nIndicate for each quarter whether the data reported corresponds to observed data; the reporting is mandatory up to the current quarter included.\nList of measures\nIn-year reporting for measures having an effect on year t (choose one of the alternatives below)\nExpected annual budgetary impact for year t(EUR million)(= Table 3a)\nQuarterly observed budgetary impact (EUR million)\nCumulative observed budgetary impact since the start of the year (EUR million)\nQ1\nQ2\nQ3\nQ4\nTOTAL\nTable 4\nGeneral government (S.13) debt developments and prospects\nFollowing the request from the Commission to activate the reporting requirements provided for by Article 10(3) of Regulation (EU) No 473/2013, the reporting starts from the year of the opening of the excessive deficit procedure in accordance with Article 126(6) TFEU, and spans until the excessive deficit is planned to be corrected, in accordance with the deadline set by the Council recommendation in accordance with Article 126(7) TFEU or decision to give notice in accordance with Article 126(9) TFEU.\nAs defined in Regulation (EC) No 479/2009.\nThe differences concerning interest expenditure, other expenditure and revenue could be distinguished when relevant or in case the debt-to-GDP ratio is above the reference value.\nLiquid assets (currency), government securities, assets on third countries, government controlled enterprises and the difference between quoted and non-quoted assets could be distinguished when relevant or in case the debt-to-GDP ratio is above the reference value.\nChanges due to exchange rate movements, and operation in secondary market could be distinguished when relevant or in case the debt-to-GDP ratio is above the reference value.\nProxied by interest expenditure divided by the debt level of the previous year.\nLiquid assets are here defined as AF.1, AF.2, AF.3 (consolidated for general government, i.e. netting out financial positions between government entities), A.F511, AF.52 (only if quoted in stock exchange).\nYear t – 1\nYear t\nYear t + …\nESA Code\n% GDP\n% GDP\n% GDP\n1.\nGross debt\n(= Table 1b.8 for the general government)\n2.\nChange in gross debt ratio\nContributions to changes in gross debt\n3.\nPrimary balance\n(= Table 1c. 9)\n4.\nInterest expenditure\n(= Table 1c.8)\nD.41\n5.\nStock-flow adjustment\nof which:\n—\nDifferences between cash and accruals\n—\nNet accumulation of financial assets\nof which:\n—\nPrivatisation proceeds\n—\nValuation effects and other\np.m.: Implicit interest rate on debt (%)\nOther relevant variables\n6.\nLiquid financial assets\n7.\nNet financial debt 7 = 1 − 6\n8.\nDebt amortization (existing bonds) since the end of the previous year\n9.\nPercentage of debt denominated in foreign currency (%)\n10.\nAverage maturity (years)\n11.\nReal GDP growth (%)\n(= Table 1c row 11)",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Commission Delegated Regulation (EU) 2020/1069 of 19 June 2020 amending Delegated Regulation (EU) No 877/2013 supplementing Regulation (EU) No 473/2013 of the European Parliament and of the Council on common provisions for monitoring and assessing draft budgetary plans and ensuring the correction of excessive deficit of the Member States in the euro area."
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Equivalent figures from public accounting may be provided if cash-based data are not available; please specify the accounting basis used to fill all the information provided in this table."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Corresponding to the reporting to be provided in accordance with Article 3(2) of Directive 2011/85/EU."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "The reporting is mandatory up to the current quarter included. If the data for the current quarter is not available, please provide latest available monthly data, indicating which month it corresponds to. For the overall balance of the general government, please provide the information until the latest available quarter (i.e. q-1). The normal quality assurance and revision policy should apply."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "For the general government, the items labelled with ‘(a)’ are to be additionally provided in seasonally-adjusted terms; if it cannot be provided by the national authorities, the seasonal adjustment will be performed by Eurostat, in liaison with the Member State concerned."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "The reporting shall span until the end of the current Year t; quarterly prospects are not binding and reported as estimates (possibly subject to revisions) for informational and monitoring purposes."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "P.11 + P.12 + P.131 + D.39rec + D.7rec + D.9rec (other than D.91rec)."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "Under ESA95: D6311_D63121_D63131pay; in ESA2010 D632pay."
    },
    {
      "type": "footnote",
      "label": "f8",
      "text": "D.29pay + D.4pay (other than D.41pay) + D.5pay + D.7pay + P.52 + P.53 + K.2 + D.8."
    },
    {
      "type": "footnote",
      "label": "f9",
      "text": "As defined in Council Regulation (EC) No 479/2009 (OJ L 145, 10.6.2009, p. 1)."
    },
    {
      "type": "footnote",
      "label": "f10",
      "text": "Following the request from the Commission to activate the reporting requirements provided for by Article 10(3) of Regulation (EU) No 473/2013, the reporting starts from the year of the opening of the excessive deficit procedure in accordance with Article 126(6) TFEU, and spans until the excessive deficit is planned to be corrected, in accordance with the deadline set by the Council recommendation in accordance with Article 126(7) TFEU or decision to give notice in accordance with Article 126(9) TFEU."
    },
    {
      "type": "footnote",
      "label": "f11",
      "text": "The primary balance is calculated as (B.9, item 8) plus (D.41, item 9)."
    },
    {
      "type": "footnote",
      "label": "f12",
      "text": "A plus sign means deficit-reducing measures."
    },
    {
      "type": "footnote",
      "label": "f13",
      "text": "Following the request from the Commission to activate the reporting requirements provided for by Article 10(3) of Regulation (EU) No 473/2013, the reporting starts from the year of the opening of the excessive deficit procedure in accordance with Article 126(6) TFEU, and spans until the excessive deficit is planned to be corrected, in accordance with the deadline set by the Council Recommendation in accordance with Article 126(7) TFEU or decision to give notice in accordance with Article 126(9) TFEU."
    },
    {
      "type": "footnote",
      "label": "f14",
      "text": "P.11 + P.12 + P.131 + D.39rec + D.7rec + D.9rec (other than D.91rec)."
    },
    {
      "type": "footnote",
      "label": "f15",
      "text": "Including those collected by the EU and including an adjustment for uncollected taxes and social contributions D.995), if appropriate."
    },
    {
      "type": "footnote",
      "label": "f16",
      "text": "TR − TE = B.9."
    },
    {
      "type": "footnote",
      "label": "f17",
      "text": "In ESA2010: D.62, D.632."
    },
    {
      "type": "footnote",
      "label": "f18",
      "text": "Includes cash benefits (D.621 and D.624) and in kind benefits (D.631) related to unemployment benefits."
    },
    {
      "type": "footnote",
      "label": "f19",
      "text": "D.29 + D.4 (other than D.41) + D.5 + D.7 + P.52 + P.53 + K.2 + D.8."
    },
    {
      "type": "footnote",
      "label": "f20",
      "text": "Only measures sufficiently detailed and credibly announced should be reported."
    },
    {
      "type": "footnote",
      "label": "f21",
      "text": "Including reporting on which sub-sector is taking the measure."
    },
    {
      "type": "footnote",
      "label": "f22",
      "text": "By default, the impact of the measures will be reported on accrual basis, but, if impossible and reporting is in cash, it should be indicated explicitly. The impact is to be recorded in incremental terms – as opposed to levels – compared to the previous year’s baseline projection. Simple permanent measures should be recorded as having an effect of +/– X in the year(s) they are introduced and zero otherwise (the overall impact on the level of revenues or expenditures must not cancel out). If the impact of a measure varies over time, only the incremental impact should be recorded in the table. By their nature, one-off measures should be always recorded as having an effect of +/–X in the year of the first budgetary impact and –/+ X in the following year, i.e. the overall impact on the level of revenues or expenditures in two consecutive years must be zero."
    },
    {
      "type": "footnote",
      "label": "f23",
      "text": "Year when the excessive deficit is planned to be corrected, in accordance with the deadline set by the Council recommendation in accordance with Article 126(7) TFEU or decisions to give notice in accordance with Article 126(9) TFEU."
    },
    {
      "type": "footnote",
      "label": "f24",
      "text": "Select the measures reported in Table 3a which have a budgetary impact in year t."
    },
    {
      "type": "footnote",
      "label": "f25",
      "text": "Filling one of the two alternatives is mandatory: quarterly reporting (estimates possibly subject to revisions) at least until the current quarter and/or sum of the observed budgetary impact until the current date."
    },
    {
      "type": "footnote",
      "label": "f26",
      "text": "Indicate for each quarter whether the data reported corresponds to observed data; the reporting is mandatory up to the current quarter included."
    },
    {
      "type": "footnote",
      "label": "f27",
      "text": "Following the request from the Commission to activate the reporting requirements provided for by Article 10(3) of Regulation (EU) No 473/2013, the reporting starts from the year of the opening of the excessive deficit procedure in accordance with Article 126(6) TFEU, and spans until the excessive deficit is planned to be corrected, in accordance with the deadline set by the Council recommendation in accordance with Article 126(7) TFEU or decision to give notice in accordance with Article 126(9) TFEU."
    },
    {
      "type": "footnote",
      "label": "f28",
      "text": "As defined in Regulation (EC) No 479/2009."
    },
    {
      "type": "footnote",
      "label": "f29",
      "text": "The differences concerning interest expenditure, other expenditure and revenue could be distinguished when relevant or in case the debt-to-GDP ratio is above the reference value."
    },
    {
      "type": "footnote",
      "label": "f30",
      "text": "Liquid assets (currency), government securities, assets on third countries, government controlled enterprises and the difference between quoted and non-quoted assets could be distinguished when relevant or in case the debt-to-GDP ratio is above the reference value."
    },
    {
      "type": "footnote",
      "label": "f31",
      "text": "Changes due to exchange rate movements, and operation in secondary market could be distinguished when relevant or in case the debt-to-GDP ratio is above the reference value."
    },
    {
      "type": "footnote",
      "label": "f32",
      "text": "Proxied by interest expenditure divided by the debt level of the previous year."
    },
    {
      "type": "footnote",
      "label": "f33",
      "text": "Liquid assets are here defined as AF.1, AF.2, AF.3 (consolidated for general government, i.e. netting out financial positions between government entities), A.F511, AF.52 (only if quoted in stock exchange)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2013/877/annex/I",
    "retrieved_at": "2026-11-01T14:48:25.425642+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}