New data dissemination from the Integrated Central Balance sheet (CBI)

Chapter 15. Non-financial corporations

Coinciding with the dissemination of the 2013 Annual Monograph of the Central Balance Sheet Data Office and of the results to 2014 Q3, the tables in Chapter 15 are adapted to the changes in the publications in question. These include most notably:

  1. Start of the dissemination of annual data drawing on the CBI integrated data source.

    From November 2014, all the statistical products of the Central Balance Sheet Data Office Annual Survey (CBA) are to be prepared integrating the CBA (voluntary reporting) and CBB (accounts filed with the Mercantile Registers) databases, comprising what is called the CBI (integrated CBSO) database. See the methodological note in the annual monograph for details on the scope of this change.
  2. Adaptation to ESA 2010.

    This statistical time series have been revised to strip out from the aggregate of non-financial corporations those series which, owing to the application of ESA 2010 criteria, now form part of other institutional sectors (holdings, which are reclassified under the financial institutions sector, and public corporations, which move to the general government sector).
  3. Changes in the tables of this chapter: changes in breakdowns by size and sector of activity; increase in the number of observations in the tables with CBI data.

    Commission Recommendation 2003/361/EC concerning the definition of micro, small and medium-sized enterprises, the definition used by the Central Balance Sheet Data Office but which was confined to the quantitative criteria of size, is now to be applied in its fully literal sense, i.e. considering the criterion of corporate independence, whereby a publicly-owned or controlled company or a company reporting to a large-sized corporate group cannot be considered as an SME. At the same time, the oil refining sector, which was hitherto under the energy aggregate, now becomes part of the industry aggregate, in step with the NACE Rev. 2. Lastly, the use of the CBI means that all tables with annual data relating to ratios provide two consecutive observations per database (e.g. 2012 and 2013 data, in the 2013 database), and that the breakdowns by productive activity adapt to those disseminated in the article published in the Economic Bulletin, this being the case for Tables 15.7, 15.10, 15.13, 15.16 and 15.19.
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