CBA

A database generated from the voluntary, direct, and confidential collaboration of companies that submit their data in a specific questionnaire developed by the Central Balance Sheet Data Office. It contains individual, non-consolidated information from the annual financial statements.

The questionnaires sent to companies are adapted to the Spanish accounting plan and contain information from two consecutive years, allowing for the calculation of representative year-on-year variation rates. To reduce the reporting burden on companies, the questionnaire includes an automatic loading module in XBRL format to upload the available information from the accounts deposit in that format.