commiss decis juli specif transact identifi work protocol excess deficit procedur applic articl council direct eec euratom harmonis compil gross nation product market price notifi document number text eea relev ec euratom commiss european commun regard treati establish european commun regard treati establish european atom energi commun regard council direct eec euratom februari harmonis compil gross nation product market price articl thereof definit gross domest product market price provid articl council regul ec novemb applic protocol excess deficit procedur annex treati establish european commun refer definit articl direct eec euratom verif statist data present protocol excess deficit procedur commiss inform assess specif transact impact gdp gnp order appli articl regul ec applic protocol excess deficit procedur clarifi complet rule esa edit aforement specif transact framework definit gnpmp provid articl direct eec euratom measur provid decis accord opinion committe establish articl direct eec euratom adopt decis articl order appli articl direct eec euratom specif transact impact gdp gnp identifi decemb account method member state appli transact esa edit list annex articl member state revis gdp gnp estim year onward order account account method state articl articl decis address member state brussel juli commiss yve thibault de silgui member commiss oj oj annex treatment interest case deep discount bond coupon bond convent bond esa paragraph treatment differ issu price nomin bond qualifi convent differ small short term bond differ issu price nomin regard interest record issuanc bond differ impact govern deficit medium long term bond differ issu price nomin regard interest hold gain loss differ impact govern deficit set distinct distinct short term medium long term set point distinct bond differ issu price nomin consid small convent bond bond differ larg convent bond case bond deep discount larg premium point deal bond issu deep discount distinct short term medium long term bill short term bond matur includ month ensur eu countri perfect compar treatment convent bond issu close nomin consist esa short term bond record interest payment shift year deep discount bond deep discount bond bond issu nomin bear interest rate market rate deep discount bond defin nomin coupon yield matur calcul basi issu price deep discount bond differ issu price nomin regard interest interest account time redempt bond consist decis treatment coupon bond coupon bond differ issu price redempt price coupon bond treat interest record interest paid matur bond ii treatment interest case index link bond case index link bond distinct treatment appli depend bond link consum price index link financi asset foreign currenc gold case bond link consum price index capit uplift due movement index regard interest interest record time redempt bond case bond link financi asset foreign currenc gold capit uplift regard interest capit gain loss case bond issu foreign currenc iii capitalis interest deposit financi instrument cover esa interest record separ princip capitalis amount record fall due payment distribut period mean case deposit similar financi instrument liabil institut unit capitalis interest record expenditur institut unit interest paid holder instrument iv treatment fungibl bond issu tranch coupon couru case fungibl bond bond issu tranch point time chang date payment coupon accru coupon record short term liabil head account receiv payabl code esa practic mean institut unit issu bond tranch coupon rais issu price recent tranch provid yield holder bond differ origin issu price higher issu price tranch record short term liabil holder tranch reimburs coupon fall due linear bond linear bond fungibl bond bond issu tranch lineag nomin interest rate ident date payment coupon reimburs matur characteris fact tranch issu year issuanc issu discount premia signific result market interest rate interven period issuanc order differenti nomin price issu discount premium time tranch issu distinct made tranch issu twelv month emiss tranch issu twelv month tranch issu twelv month issu differ nomin issu price discount premium treat capit gain loss tranch issu twelv month issu differ nomin issu price discount premium treat interest vi financi leas leas transact treat oper leas mean institut unit sell real estat fix asset rent back intent acquir end leas oper characterist financi leas transact treat oper leas receipt sale real estat record receipt reduc deficit oblig bui back asset end leas conting liabil record debt vii classif nation bodi act behalf ec eaggf institut unit perform market regul activ distribut subsidi classifi institut bodi split market regul distribut subsidi unit classifi sector gener govern cost incur market regul compar total cost viii swap interest rate currenc swap case interest rate swap net payment receipt interest parti swap record case currenc swap outstand foreign currenc debt valu market exchang rate exchang rate agre swap contract ix pension fund pension fund financ benefit pai basi minor extent capit fund basi classifi subsector social secur fund gener govern classif criteria fund institut unit complet set account autonomi decis pai benefit insur refer individu exposur risk mean employ base pension scheme built collect financi balanc principl