Treaty on European Union — Protocol on the excessive deficit procedure (1992)
“ Article 2 In Article 104c of this Treaty and in this Protocol:- government means general government, that is central government, regional or local government and social security funds, to the exclusion of commercial operations, as defined in the European System of Integrated Economic Accounts;- deficit means net borrowing as defined in the European System of Integrated Economic Accounts;- investment means gross fixed capital formation as defined in the European System of Integrated Economic Accounts ”
