Summarized Profit-Loss Statement of Associations and Foundations
|Expenditure||672 127||Revenues from regular activity||710 300|
|Expenditure for regular activity||332 433||Grants under condition||263 527|
|Administrative expenditure||339 694||Grants without condition||107 651|
|Financial costs||5 720||Membership fee||96 895|
|Loss from economic activity||8 965||Other revenues||242 227|
|Positive result||110 030||Financial receipts||14 876|
|Profit from economic activity||23 870|
|Negative result||47 796|
|TOTAL||796 842||TOTAL||796 842|
* Preliminary data.
National Statistical Institute
|Contact organisation unit|
"Annual Business Statistics" Department
|Contact person function|
|Contact mail address|
2, P. Volov Str.; 1038 Sofia, Bulgaria
|Contact email address|
|Contact phone number|
+359 2 9857 477
|Contact fax number|
|Metadata last certified||14 January 2015|
|Metadata last posted||14 January 2015|
|Metadata last update||14 January 2015|
The survey of non-profit organisations covers activities of non-profit organisations, which are registered in accordance with national legislation. All of them are classified in classes 94.11, 94.12, 94.20 and 94.99 by NACE.BG-2008 and accordingly classes 91.11, 91.12, 91.20, 91.33 and 01.50 by NACE.BG-2003. Since 2008 the data are compiled by NACE.BG-2008.
The annual data of non-profit organisations are aggregated in classes (4-th sign by NACE.BG-2008 and by NACE.BG-2003.)
· Classification of Economic Activities (NCEA-2003, for international use NACE.BG-2003) - in force till 31.12.2007;
· Classification of Economic Activities (CEA-2008, for international use NACE.BG-2008) - in force since 01.01.2008.
Non-profit organisations, classified in classes 94.11, 94.12, 94.20 and 94.99 by NACE.BG-2008 from 2008 onwards, and accordingly classes 91.11, 91.12, 91.20, 91.33 and 01.50 by NACE.BG-2003 for the period 2005-2007.
|Statistical concepts and definitions|
The main indicators are:
· Basic indicators from Assets and Liabilities sides of Balance sheet;
· Basic indicators from Profit-Loss Statement.
The basic unit of survey is a non-profit organisation.
The non-profit organisation is an enterprise registered and supervised as non-profit institution in accordance with actual legislation.
The survey of non-profit organisations is exhaustive and the statistical population includes all enterprises classified in classes 94.11, 94.12, 94.20 and 94.99 by NACE.BG-2008 from 2008 onwards, and accordingly classes 91.11, 91.12, 91.20, 91.33 and 01.50 by NACE.BG-2003 for the period 2005 - 2007.
The data refer to the activities of non-profit organisations carried out in the country.
2005 - to the last reference year.
|Unit of measure|
Thousand BGN (all indicators)
|Legal acts and other agreements|
· Law on Statistics;
· Law on non-profit legal entities;
· National Statistical Programme;
· Accounting and tax legislation.
The data for non-profit organisations are provided in accordance with signed agreements for data exchange, ensuring the protection of confidential information.
|Confidentiality - policy|
Regulation (EC) № 223/2009 of 11 March 2009 defines common criteria for protection of confidential data and methods for sending the information to and its use by Eurostat. The Law on Statistics ensures the protection of statistical confidentiality and the use of individual data of enterprises for statistical purposes only.
|Confidentiality - data treatment|
The individual (primary) data are confidential according to the Law on Statistics and European legislation. To ensure their protection and inability to be identified, the aggregated indicators are also defined as confidential when:
· Criterion A - the indicator is calculated from one or two enterprises;
· Criterion B - one enterprise forms 85% or more of the total value of this indicator.
The data are published in accordance with the deadline specified in the Release Calendar presenting the results of the statistical surveys carried out by the National Statistical Institute.
|Release calendar access|
The calendar is available on the NSI website: https://www.nsi.bg/en/node/480
Data are published on the NSI website and are available to all users of statistical information.
|Frequency of dissemination|
|Accessibility and clarity|
Regular press release for the preliminary data.
· Statistical Yearbook;
· Statistical Reference Book.
The data are available to all users of the NSI website under the heading Business statistics - Annual Business statistics - Other Annual data- Financial Enterprises - Non-Profit Institutions (Data for Associations and Foundations): https://www.nsi.bg/en/node/6587
Information service on request, according to the Rules for dissemination of statistical products and services of NSI.
|Documentation on methodology|
Methodological manual concerning data of non-profit organisations, based on the national legislation in the same field: https://www.nsi.bg/sites/default/files/files/metadata/FS_3_Methodology_en.pdf
This includes the improvement of the collecting of primary data system, which ensures strict arithmetical and logical input control. The additional output control is made when are registered the big differences in the value of given indicator between two consecutive years.
This is made in accordance with the standard criteria for assessing the quality - relevance, accuracy and reliability, timeliness, comparability and coherence.
The main users of data are:
· Interested state institutions under signed agreements;
· Research institutes, universities, economic analysts and students;
· Private non-governmental organisations, agencies, associations, media, etc.;
· Directorates and departments in the NSI.
There has been no study of user satisfaction, but no cases of outstanding requests for information are registered.
Full compliance with Bulgarian and EU legislation.
|Accuracy and reliability|
The statistical data have good accuracy and reliability.
The survey of non-profit organisations is exhaustive and there are no sampling errors.
|Timeliness and punctuality|
The deadlines for the publication of data on national level are t+8 months for the preliminary data and t+11 months for the final data, where t is the reference year.
The deadlines under item 15.1 are strictly followed.
|Coherence and comparability|
|Comparability - geographical|
For state territory the data are geographical comparable.
|Comparability - over time|
The comparability of the data is limited by the use of different classifications of economic activities (NACE.BG-2008 and NACE.BG-2003), if there is a difference in the scope of the activity. The data series of non-profit organisations are fully comparable for the period 2005 - the last reference year.
|Coherence - cross domain|
|Coherence - internal|
|Cost and burden|
NSI of Bulgaria is making extraordinary efforts to reduce the respondents' burden. An example is the signed agreement called "Single Entry Point" between NSI and the National Revenue Agency for a single providing of the annual reports and using the data from both institutions. Developed by NSI on-line based information system "Business Statistics" and ensured methodological and technical assistance to respondents during the reporting campaign are highly appreciated by respondents and help to reduce their workload.
|Data revision - policy|
The National policy allows the revision of already published data if there are serious reasons.
|Data revision - practice|
The revised data replace the already published data as soon as possible after the revision is made.
The main data source for calculating the data of non-profit organisations are special "Annual report for activities of non-profit organisations".
|Frequency of data collection|
Exhaustively for all non-profit organisations covered in the survey.
Data validation is made by additional logical input control and comparison between the output data and the results of the previous year and other surveys, carried out by NSI.
The survey is exhaustive and further data evaluation is not made.