The Central Statistics Office reports on the General Government Gross Debt (GG Debt) to EUROSTAT under the Excessive Deficit Procedure (EDP) as set out under the Maastricht Treaty. EDP returns are made to EUROSTAT twice a year, at the end of March and the end of October of a given year, in respect of the previous four years. In March 2013, therefore, GG Debt will be reported for the years from 2009 to 2012, with the 2012 figure being a first estimate. The Department of Finance will report forecast data for 2013 in this same return. In addition to the EDP returns, the CSO also reports on GG Debt on a quarterly basis to EUROSTAT under the European System of Accounts (ESA95) transmission programme. Therefore, the first time the CSO will report on GG Debt for 2013 will be at the end of June 2013, when the Quarterly Government Debt return (Table 2800 of ESA95 transmission programme) for the first quarter of 2013 will be made. General Government Gross Debt (or Maastricht Debt) is defined as the sum of liabilities of the General Government sector in the categories of Currency & Deposits (AF.2), securities other than shares, excluding derivatives (AF.33) and loans (AF.4). With regard to the recent announcement in respect of the promissory notes, the immediate impact on the reporting of GG Debt for 2013 will be the reclassification of these particular debt instruments from the category of Long-Term Loans (AF.42) to Long-Term Securities (AF.332). This reclassification will not impact on the overall GG Debt figure. The CSO will also report on any changes in the GG Debt which may arise as a result in this change of debt instrument on a quarterly basis under the ESA95 transmission programme and for annual data in the EDP returns.