User’s Guide : Panel and Pooled Data : Panel Statistics : Panel Resampling
  
Panel Resampling
Resample... performs resampling on all of the series in the group. A description of the resampling procedure is provided in “Resample”. When you resample from a panel workfile, EViews offers you an additional option of whether to resample across cross-sections or not. The default assumes that cross-sections are not identical so that the resampling is not done across cross-sections, but is instead performed on a cross-section by cross-section basis.