Data on one-off guarantees of general government are collected through the annual debt statistics.
Data are collected on guarantees and other forms of warranties for the non-public sector. In national accounts, these data are adjusted to consolidate them within the general government sector. Among other things, guarantees for the European Financial Stability Facility (EFSF) are eliminated from central government data.
The data provided by the Deutsche Bundesbank on guarantees given in the context of financial turmoil correspond to the data on contingent liabilities reported in the EDP (Excessive Deficit Procedure) supplementary tables for the financial crisis. More background information on the supplementary tables is available on the Eurostat homepage.
In the past, data on standardised guarantees were determined through an estimation procedure in national accounting. As of the annual revision 2015 the corresponding guarantee schemes are recorded directly in the accounts of general government. Therefore, the reporting of standardised guarantees is no longer applicable.