Tangible fixed assets with ecological use

National statistical institute

"Environmental and Energy Account" Department

Silvia Pavlova

Chief expert

2 Panayot Volov St., 1038 Sofia

[email protected]

+359 2 9857 504

Data on long-term tangible assets with environmental purpose (TFAEU) include the value of acquired, retired during the year and available at the end of the year TFAEU in total for the country and by economic activities for the areas: wastewater, air, waste, soil, biodiversity, noise, monitoring and control. Data by statistical zones, regions and districts include the value of available at the end of the year TFAEU. TFAEU acquired during the year were acquired by the enterprise through construction and purchase. The data are the result of a statistical survey "Long-term tangible assets with environmental purpose", conducted by the NSI. Data on long-term tangible assets with environmental purpose (TFAEU) include the value of acquired, retired during the year and available at the end of the year TFAEU in total for the country and by economic activities for the areas: water,  air, waste, soil, biodiversity, noise, monitoring and control. Data by statistical zones, regions and districts include the value of available at the end of the year TFAEU. TFAEU acquired during the year were acquired by the enterprise through construction and purchase. The data are the result of a statistical survey "Long-term tangible assets with environmental purpose", conducted by the NSI.

- Classification of Economic Activities (NACE Rev.2)

- Classification of Territorial Units for Statistical Purposes in Bulgaria

- Classification of Environmental Areas (common classification adopted by the United Nations (UN) and Eurostat) with CEPA 2000 version;

The statistical survey covers enterprises, local units and units by type of activity that have facilities, installations and equipment that are part of TFAEU, or have TFAEU introduced/acquired during the year..

Environmentally friendly fixed assets are those assets in which a company has invested in the long term in order to support its activities.

Environmentally friendly fixed assets (TFAEU) are part of the long-term tangible assets of these enterprises. The provisions of the Accounting Act and the requirements of accounting standards apply to their accounting.

Specialized environmental facilities - facilities that do not participate in the production process and serve only to reduce pollution resulting from production.

Integrated technologies - elements of the production process/technologies, as a result of which less environmental pollution is achieved compared to other similar ones.

The statistical unit is an enterprise, a local unit and a kind-of-activity unit.

The general population consists of active enterprises, local units and kind-of-activity units, which have available facilities, installations and equipment, included in the composition of TFAEU or have introduced/acquired TFAEU during the year.

Total for the country, statistical regions and districts.

1997-2023

Not applicable.

Thousand BGN

Annual

-          Regulation (EU) 2019/2152 on European business statistics, repealing 10 legal acts in the field of business statistics

           -          Regulation (EC) No. 691/2011 on the European environmental economic accounts;

           -          National accounting standards.

           -          Statistics Act  

• National Statistical Programmer;

•  Accounting and tax legislation.

The data are provided annually to support the "Environmental protection and restoration expenditure" survey.

According to Art. 25 of the Statistics Act, individual data shall not be disclosed or provided. The provision of individual data is possible only according to Art. 26 of the Statistics Act

The date of release of statistical information is indicated in the Release Calendar presenting the results of the statistical surveys carried out by the National Statistical Institute

The calendar is available on the NSI website here.

Data on DMAEP are published on the NSI website in the "Environment" section in accordance with the Statistics Act and the European Statistical Code of Practice, respecting professional independence and aiming at objectivity and transparency, whereby all users are on an equal footing.

 Annual

Regular press release on the NSI website 

-          Statistical Yearbook;

-          Statistical Reference Book;

      -          Electronic Publication "Environment";

Data on long-term tangible assets with environmental purposes are available on the NSI website at:

-          Environment" Rubric;

      -         Infostat system

Individual anonymized data may be provided for scientific and research purposes, in accordance with the Regulations for the Provision of Anonymized Individual Data for Scientific and Research Purposes of the NSI.

Information service on request, according to the Regulation for the Dissemination of Statistical Products and Services of the NSI.

         - Environmental Protection Expenditure Accounts Guide 2017

         - Internal Methodology "Environmental Statistics and Accounts"

-       European Statistics Code of Practice

-       Integrated management system in the NSI

-       General model of the statistical production process in the NSI

-       Manual for internal audits of the quality of statistical processes and products at the National Statistical Institute

-       Internal methodology "Environmental Statistics and Accounts

      A quality report is published annually with the publication of statistical data

The quality of the data is ensured by applying the principles of the European Statistics Code of Practice and the Common Framework for Quality Management in the National Statistical System, including through the application of the internal methodology "Statistics and Environmental Accounts, developed by the NSI.

The quality assurance activities guarantee compliance with the requirements of the Statistics Act in terms of quality criteria: adequacy, accuracy, timeliness, punctuality, accessibility and clarity, comparability and logical coherence. They also ensure the application of the principles of the European Statistics Code of Practice: sound methodology; appropriate statistical procedures; moderate burden on respondents; cost-effectiveness; applicability; accuracy; timeliness and accuracy of presentation; comparability and coherence; accessibility and clarity

The quality assessment is carried out at each stage of the statistical production process, in accordance with the Common Framework for Quality Management in the NSS and the principles of the European Statistics Code of Practice. It includes statistical processes and statistical information. The requirements of the current methodological documents are applied for quality assessment, including the instructions in the internal methodology Statistics and Environmental Accounts, developed by the NSI.

To assess the quality of the data, their consistency with the data from the report on non-current (long-term) assets for enterprises, which is part of the annual reporting on the activities of enterprises, is checked.

In order to ensure the quality of the data, work is also being done to continuously improve the online-based information system for collecting primary data, providing the opportunity for arithmetic and logical control of the input data, and additional analyses and checks are being carried out.

Data on long-term tangible assets with environmental purpose assess the financial commitment of an economy to environmental protection, and the profitability of environmental control mechanisms.

 The main users of statistical information from the survey are enterprises, state and municipal structures, non-governmental organizations and others..

The NSI conducts a regular statistical survey „User satisfaction with the Statistical Information Products and Services Provided“, which covers all statistical areas. It aims to assess the satisfaction with the statistical information provided by the  NSI and to define recommendations for the future development of the statistical system in accordance with users needs.

The data meets the requirements of the applicable legislation in terms of scope and observable indicators.

Data accuracy, as one of the criteria for the quality of statistical information, according to the Statistics Act, is guaranteed through quality assurance activities within the statistical production process

Not applicable.

Not applicable.

The data are published 14 months after the reference year.

The data are published according to the deadlines in the Calendar for the dissemination of the results of the statistical surveys of the NSI.

The data are compiled at national and regional level and serve to support reporting on the “Environmental Protection and Restoration”.

Data are comparability over time. Time series are available since 1997 (since  2009 in INFOSTAT).

When the methodology changes, the data in the time series  are revised.

Data are coherence with:

-          The survey "Environmental protection and restoration expenditure"

-          The survey "Environmental goods and services"-

-          The survey „Air emissions“

-          The survey „Water use“.

A classification is applied, according to the Classification of Economic Activities, which allows joint analysis with national accounts data

The data have a high degree of internal consistency. The quality assessment procedure checks the consistency of the primary statistical data by type of facility, type of environmental protection activity (CEPA 2000), of the aggregated and detailed data, of the data in the reporting format on the NSI website.

The costs (budget) for statistical surveys are disclosed in the National Statistical Program, published on the NSI website.

Reducing the burden on respondents is a priority in conducting statistical surveys. In this regard, actions are being taken to alleviate the burden, for example: collecting and checking primary data through the online-based information system "Environmental Statistics", containing strict arithmetic and logical controls; improving the instructions for filling in survey forms; providing methodological and technical assistance; continuously exploring the possibilities for using information from administrative and other sources; conducting annual training for respondents and NSI experts, etc.

The time needed to fill in the statistical forms is used as the main measure of the burden on respondents. For this purpose, a section is included in each form that respondents must fill in, regarding the time needed to fill in the form (including the time for data preparation). Based on this information and given the specifics of the study, the workload of the respondents can be determined as relatively high. The overall workload of the responsible experts is determined as high, especially in cases of revisions of data from previous reporting periods

In accordance with the principles of the European Statistics Code of Practice and the requirements of the internal rules/integrated management system, statistical processes are regularly monitored and are revised as necessary. Revisions are carried out according to standard, established and transparent procedures and are regularly analysed with the aim of improving data sources, statistical processes and products.

The data are revised when there is a change in the legal requirements, the applied methodology or when there is a need.

-          Specialized statistical survey "Tangible fixed assets with ecological use";

Information from other statistical surveys (business statistics, environmental statistics) is also used to define the general population and verify the data

Annual

From respondents, according to their activity, data are collected on:

-       Availability and movement of TFA and TFAEU:

-       TFAEU introduced (acquired) during the year by sites (installations) according to their location of activity.

Data are collected by location of the TFAEU for the needs of their presentation on a territorial basis.

Data validation is part of statistical information quality assurance activities. Primary data are validated in terms of completeness, correct classification, measurement units, comparability with previous years, comparability with data from other statistical areas and/or administrative sources, logical control, etc. Statistical data are validated in terms of their comparability, accuracy, reliability, etc., in accordance with the quality criteria, according to the Statistics Act

Data processing is carried out with strict application of survey methodology and data verification methods.

Data processing includes the actions by which, based on the primary data, put into an appropriate form, statistical data are calculated, using specialized software products for this purpose.

Not applicable.