Tangible fixed assets

National Statistical Institute

"Annual business statistics" Department

Anelia Viharova

State expert

2, P. Volov Str.; 1038 Sofia, Bulgaria

[email protected]

+359 2 9857 129

The statistical survey of non-financial enterprises provides information by size of enterprises in terms of employed, by the following economic indicators: number of enterprises, number of persons employed, revenues, expenditure and tangible fixed assets.

The annual data of non-financial enterprises are aggregated by sections (the first sign of NACE.BG-2008)

The annual data, grouping by size class: the indicators are published on section level (the first sign of NACE.BG-2008) and by size class of employment.

Annual regional data: Three indicators are published on a regional level by sections (the first sign of NACE.BG-2008 and NACE.BG-2003) and by statistical regions (NUTS).

· Classification of Economic Activities (CEA-2008, for international use NACE.BG-2008) ? in force since 2008;

· Classification of territorial units for statistical purposes in Bulgaria (NUTS).

Non-financial enterprises, classified in sections A to S (excluding K) by NACE.BG-2008 from 2008 onwards.

The main economic indicators, published in this section are:

• 'Number of enterprises' all non-financial enterprises, which were active during whole or part of the reference year and have submitted their annual reports in the National statistical Institute or National Revenue Agency;
• 'Number of persons employed' All persons employed working in a given enterprise on full or part-time, including seasonal workers (converted into full-time equivalent), home workers, working owners, employees under contract for management and control, employees in civil contracts that do not work with another employer and unpaid family workers;
• 'Revenues' the sum of revenues from operating activity and financial revenues;
• 'Expenditure' - the sum of the expenditure for operating activity and financial expenditure;
•  'Tangible fixed assets'  the sum of tangible fixed assets of enterprises, compiling balance sheets, and data about tangible fixed assets of enterprises, non compiling balance sheets.

The basic unit of survey is an enterprise. The overall main economic indicators and the data by size class of employment are calculated from the annual data of the enterprises.

The enterprise is the smallest organisation unit producing goods or services which makes its own business decisions. The enterprise carries out one or more activities at one or more locations. The enterprise may be an independent legal unit.

The survey is exhaustive and the statistical population includes all non-financial enterprises classified in sections A to S (excluding K) by NACE.BG-2008 from 2008 onwards.

The data refer to the activities of non-financial enterprises carried out in the country.

Since 2008.

Not applicable.

• Number (enterprises, persons employed);
•  Thousand BGN (all other indicators).

Calendar year

Bulgarian legislation:

• Law on Statistics;
• National Statistical Programme;
•  Accounting and tax legislation.

Not applicable.

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.

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 date for publication of statistical information is given 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: https://www.nsi.bg/en/node/480

Data are published on the NSI website and are available to all users of statistical information.

Yearly

A regular press release on preliminary data for non-financial enterprises with a term of t + 8 months is published.

•  Statistical Yearbook;
•  Statistical Reference Book;
• Regions, districts and municipalities in the Republic of Bulgaria.

The data are available to all users of the NSI website under the heading Business Statistic;Annual Business Statistics; Other Annual Data; Non-financial Enterprises: https://www.nsi.bg/en/node/8228, as in INFOSTAT.

Not available.

Information service on request, according to the Rules for dissemination of statistical products and services of NSI.

Law for SMEs, national accounting legislation and developed statistical methodology: https://www.nsi.bg/sites/default/files/files/metadata/Methodology_NF_Ent_en.pdf

Not available

This includes the improvement of the on-line based information system 'Business statistics', 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 or in comparison with the results of other statistical surveys in NSI - Short-term statistics, statistics Prodcom, Foreing trade, Labor force.

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:

· International organisations;

· 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 the Bulgarian legislation.

The Information of the calculation of economic indicators is based on the annual accounts of non-financial enterprises, as full coherence of the input data is provided.

The survey of non-financial enterprises is exhaustive and there are no sampling errors.

Not applicable.

The deadline for the publication of data on national level is t+11 months for the final data, where t is the reference year.

The deadline under item 15.1 is strictly followed.

For the country data are comparable.

The data series are fully comparable for the period 2008 - the last reference year.

Not applicable.

Not applicable.

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.

The National policy, as well as Eurostat's, allows the revision of already published data if there are serious reasons.

The revised data replace the already published data as soon as possible after the revision is made.

The main data sources for calculating the economic indicators are:

· Annual Reports of the non-financial enterprises, compiling balance sheets;

· Annual Reports of the non-financial enterprises, non-compiling balance sheets.

Yearly.

Exhaustively for all non-financial enterprises.

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.

Not applicable.