Standardised guarantees are guarantees that are issued in large numbers, usually for fairly small amounts, along identical lines. It is not possible to estimate precisely the risk of each loan being in default but it is possible to estimate how many, out of a large number of such loans, will default. A one-off guarantee is defined as individual, and guarantors are not able to make a reliable estimate of the risk of calls. One-off guarantees are linked to debt instruments (e.g. loans, bonds). The data do not include: government guarantees issued within the guarantee EFSF, derivative-type guarantees, deposit insurance guarantees, government guarantees issued on events which occurrence is very difficult to cover via commercial insurance (earth quakes, large scale flooding, etc.). The tables covers guarantees provided only to units classified outside general government are to be reported. The data are obtained from notes from general financial statements of general government units for the budgetary and semi-budgetary organizations central and local government.