
Article 1 
Regulation (EC) No 479/2009 is amended as follows:

1.. All references to ‘ESA 95’ shall be replaced by ‘ESA 2010’.
2.. Article 1 (1) shall be replaced by the following:
'For the purposes of the Protocol on the excessive deficit procedure and of this Regulation, the terms in paragraphs 2 to 6 are defined according to Regulation (EU) No 549/2013 of the European Parliament and the Council of 21 May 2013 on the European system of national and regional accounts in the European Union (hereinafter referred to as ESA 2010). The codes in brackets refer to ESA 2010.';
3.. Article 1(3) is amended as follows:

((a)) the code ‘EDP B.9’ shall be replaced by ‘B.9’;
((b)) the code ‘EDP D.41’ shall be replaced by ‘D.41’
4.. The second subparagraph of Article 1(5) shall be replaced by the following:
'Government debt is constituted by the liabilities of general government in the following categories: currency and deposits (AF.2); debt securities (AF.3) and loans (AF. 4), as defined in ESA 2010'.
Article 2 
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
This Regulation shall apply from 1 September 2014.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 7 March 2014.
For the Commission
The President
José Manuel BARROSO