The Financial Accounts are revised as follows:
Regular revisions are only made at the time of data release in April and October every year and refer to the last four years. They mainly relate to government accounts and refer to data revisions of deficit and debt under the Excessive Deficit Procedure (EDP).
Exceptional revisions may be made if errors are found that significantly alter the results of economic analyses. Moreover, changes in methodology and primary sources may result in revisions relating to reference periods beyond the last four years.
The Financial Accounts follow the schedule of benchmark revisions as defined at European level by Eurostat. Benchmark revisions are revisions of data sources or methods and are carried out at least once every 5 years.