1. Member States shall report to the Commission (Eurostat) their planned and actual government deficits and levels of government debt twice a year, the first time before 1 April of the current year (year n ) and the second time before 1 October of year n .

Member States shall inform the Commission (Eurostat) which national authorities are responsible for the excessive deficit procedure reporting.

2. Before 1 April of year n , Member States shall:

report to the Commission (Eurostat) their planned government deficit for year n , an up-to-date estimate of their actual government deficit for year n-1 and their actual government deficits for years n-2 , n-3 and n-4 ;

simultaneously provide the Commission (Eurostat) with their planned data for year n and the actual data for years n-1 , n-2 , n-3 and n-4 of their corresponding public accounts budget deficits in accordance with the definition which is given most prominence nationally and with the figures which explain the transition between the public accounts budget deficit and their government deficit for the sub-sector S.1311;

simultaneously provide the Commission (Eurostat) with their actual data for years n-1 , n-2 , n-3 and n-4 of their corresponding working balances and with the figures which explain the transition between the working balances of each government sub-sector and their government deficit for the sub-sectors S.1312, S.1313 and S.1314;

report to the Commission (Eurostat) their planned level of government debt at the end of year n and their levels of actual government debt at the end of years n-1 , n-2 , n-3 and n-4 ;

simultaneously provide the Commission (Eurostat), for years n-1 , n-2 , n-3 and n-4 , with the figures which explain the contribution of the government deficit and other factors relevant to the variation in the level of their government debt by sub-sector.

3. Before 1 October of year n , Member States shall report to the Commission (Eurostat) their:

updated planned government deficit for year n and their actual government deficits for years n-1 , n-2 , n-3 and n-4 and shall comply with the requirements of points (b) and (c) of paragraph 2;

updated planned level of government debt at the end of year n and their levels of actual government debt at the end of years n-1 , n-2 , n-3 and n-4 , and shall comply with the requirements of paragraph 2(e).

4. The figures for the planned government deficit reported to the Commission (Eurostat) in accordance with paragraphs 2 and 3 shall be expressed in national currency and in budget years.

The figures for actual government deficit and actual government debt level reported to the Commission (Eurostat) in accordance with paragraphs 2 and 3 shall be expressed in national currency and in calendar years, with the exception of the up-to-date estimates for year n-1 , which may be expressed in budget years.

Where the budget year differs from the calendar year, Member States shall also report to the Commission (Eurostat) their figures for actual government deficit and actual government debt level in budget years for the two budget years preceding the current budget year.

COUNCIL REGULATION (EC) No 479/2009 of 25 May 2009 on the application of the Protocol on the excessive deficit procedure annexed to the Treaty establishing the European Community (Codified version) ANNEX I ANNEX II