Luxembourg. Contents 1 STRUCTURAL BUSINESS STATISTICS METHODOLOGY

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1 1 STRUCTURAL BUSINESS STATISTICS METHODOLOGY Luxembourg On the following pages, you will find information about this country's statistical system and its various national data sources used for Structural Business Statistics. You can also consult the national statistical institute at their website: Contents LUXEMBOURG 1 1. STATISTICAL SYSTEM Institution Legal basis National classifications Statistical Units Business Register Explanation of the main sources of data NATIONAL DATA SOURCES: ANNUAL SURVEYS General information Population coverage Information collected on each unit Primary data collection method Production of results Quality Dissemination 18

2 2 STRUCTURAL BUSINESS STATISTICS METHODOLOGY 3. NATIONAL DATA SOURCES: PUBLIC ACCOUNTS & SURVEY OF LARGE FIRMS General information Population coverage Information collected on each unit Primary data collection method Production of results Quality Dissemination 24

3 3 STRUCTURAL BUSINESS STATISTICS METHODOLOGY 1. Statistical System 1.1. Institution Name of the institution responsible STATEC. "Service central de la statistique et des études économiques" (Central service for statistics and economic studies) Responsibilities for structural business statistics Data on structural business statistics are collected and processed by the structural business statistics unit C3 of STATEC (unité C3: statistiques structurelles d'entreprises) Person responsible for structural business statistics Mr Marc ORIGER Head of division C Service Central de la Statistique et des Etudes Economiques B.P. 304 L-2013 Luxembourg Tel.: (+352) Fax: (+352) marc.origer@statec.etat.lu 1.2. Legal basis Current legal basis General statistical law Law of 9 July 1962 establishing STATEC and law of 2 August 2002 governing the use of name-linked data for information processing. Right to collect data in general Articles 1 and 7 of the general statistical law govern data collection. General obligation of enterprises to reply Articles 1 and 7 of the general statistical law govern the obligation to provide information. Obligation to safeguard confidential data Article 26 of the Law of 2 August 2002 regulates the use of name-linked data in information processing. Right of access to administrative data Article 3 of the Grand-Ducal Regulation of 17 December 1986 authorises the creation and use by the VAT Administration of a name-linked database on persons liable to value-added tax.

4 4 STRUCTURAL BUSINESS STATISTICS METHODOLOGY Changes to legislation planned New laws on the use of a harmonised accounting scheme for enterprises are under preparation National classifications Activity classifications Name of classification NACE Rev. 1.1 and NACE-LUX. Date of creation NACE Rev. 1 and NACE-LUX were created in 1993 and revised by the end of Date of introduction for structural business statistics NACE 70 was used up to and including From 1994 to 2002 NACE Rev. 1 has been used. Nace Rev.1.1 has been introduced starting with reference year Compatibility with NACE Rev. 1, existence of a 5th or 6th digit NACE-LUX is a 5-digit classification where the 4-digit level is identical with NACE Rev. 1.1 Unit responsible for classifying activities Business register unit. Variable used for identifying principal and secondary activities Enterprises are classified in accordance with the provisions of Council Regulation (EEC) No 696/93. The principal activity is determined on the basis of the value added or, failing that, according to any criterion which comes closest: the turnover. The secondary activities are determined according to the provisions of Council Regulation (EEC) No 696/93 and are indicated only if known. The number of secondary activities per enterprise is limited to three. The ancillary activities are determined in accordance with the provisions of Council Regulation (EEC) No 696/93. Method used for identifying activities Top-down approach. Stability rules applied A unit can change its activity and classification if a clear change in its activity is observed over a period of 3 years. Independence of classification of units Independent classification of statistical units. Existence of time series in the classification Time series in the new national classification exist back to 1985 and are published in the statistical yearbook (annuaire statistique) which is also available on the Internet.

5 5 STRUCTURAL BUSINESS STATISTICS METHODOLOGY Regional classification Classification or list of levels National classification by canton, municipality (commune). Compatibility with NUTS There is no correspondence between NUTS levels and national administrative divisions. Luxembourg is considered as one single region Legal forms list Summary Sole proprietorship Partnership (general or limited) Private limited company Public undertaking Co-operative society Any other legal form (non-profit association, government department, etc.). Detailed list I. Sole proprietorships (EI) 1. Articles of association: Number of partners: the entrepreneur alone (craftsman or trader). 3. Capital: no compulsory capital. 4. Compulsory legal reserve: no. 5. Financial liability: unlimited liability for the debts of the business against personal property. 6. Taxation: property tax, business tax, wealth tax, personal income tax. 7. Registration. II. General partnerships (SENC). 1. Articles of association: private deed or notarial deed, extracts of which are published. 2. Number of partners: 2 3. Capital: neither minimum nor maximum, in cash, in kind or in the form of work or services. 4. Compulsory legal reserve: no. 5. Financial liability: unlimited, joint and several liability of partners for the partnerships debts against their personal property. 6. Taxation: initial capital tax, property tax, business tax, wealth tax, partners are subject to personal income tax. 7. Registration. III. Limited partnerships (SECS) 1. Articles of association: private deed or notarial deed, extracts of which are published. 2. Number of partners: 2 3. Capital: no set minimum or maximum contribution, which may be in cash, in kind, or in the form of work or services. 4. Compulsory legal reserve: no. 5. Financial liability: unlimited, joint and several liability of partners for the partnerships debts against their personal property. Liability of limited partners up to

6 6 STRUCTURAL BUSINESS STATISTICS METHODOLOGY the amount of their respective investments. 6. Taxation: initial capital tax, property tax, business tax, wealth tax; the partners are subject to personal income tax. 7. Registration. IV. Private limited liability companies (SARL) 1. Articles of association: notarial deed, published in full. 2. Number of partners: a one-person SARL, or minimum 2 maximum 40 legal or natural persons. 3. Capital: minimum 12,395 EUR to be fully subscribed and fully paid up. Contributions in cash or in kind. 4. Compulsory legal reserve: yes. 5. Financial liability: liability up to the amount of the contribution to capital. 6. Taxation: initial capital tax, property tax, business tax, wealth tax, corporate income tax, various taxes and duties. 7. Registration. V. Public limited companies (SA) 1. Articles of association: notarial deed, published in full. 2. Number of partners: 2 natural or legal persons. 3. Capital: minimum 30,987 EUR fully subscribed and at least one quarter paid up. Contributions in cash or in kind. 4. Compulsory legal reserve: yes. 5. Financial liability: liability up to the amount of the contribution to capital. 6. Taxation: initial capital tax, property tax, business tax, wealth tax, corporate income tax, various taxes and duties. 7. Registration. VI. Cooperatives (SC) 1. Articles of association: notarial deed or private deed, published in full. 2. Number of partners: minimum 7 persons. 3. Capital: variable contributions and shares cannot be transferred to third parties. 4. Compulsory legal reserve: no. 5. Financial liability: partners may choose to be liable jointly or severally, with no limitation or up to a certain value. 6. Taxation: Registration. (Reference year: 2002) Other classifications Subject of other classifications Classification Not relevant Statistical Units List of existing units Enterprise Legal unit liable to VAT

7 7 STRUCTURAL BUSINESS STATISTICS METHODOLOGY Kind-of-activity unit Local kind-of-activity unit Definitions of each unit An enterprise is taken to be any legal unit subject to VAT. Within the terms of Council Regulation (EEC) No 696/93, an enterprise is taken to be an organisational unit producing goods or services, which benefits from a certain degree of autonomy in decision-making, especially for the allocation of its current resources. An enterprise carries out one or more activities at one or more locations. This definition is accompanied by a link between the enterprise and the legal unit: the enterprise corresponds to either the legal unit or a combination (the smallest one) of legal units. The legal units are either legal persons whose existence is recognised by law independently of the persons or institutions which may own them or are members of them or natural persons who are engaged in an economic activity in their own right. In most cases the legal unit corresponds to the enterprise. The kind-of-activity unit (KAU) groups all the parts of an enterprise contributing to the performance of an activity at NACE class level. The local KAU follows the definition given in the Council Regulation on this subject (696/93) Summary of use of each unit Registered: the main statistical unit used in the register is the legal unit (natural or legal person), which is in most cases identical to an enterprise. Information about the link between legal units and the enterprise is available since Reporting unit: Legal unit. Observation unit: Legal unit, KAU Business Register General information Name of register Répertoire d entreprises (Business register). Institution responsible for the register STATEC. Unité du "Répertoire des entreprises" (Business register unit). Person responsible Mike Hartmann STATEC 13, rue Erasme B.P.304 L-2013 Luxembourg Tel.: (+352) Fax: (+352) mike.hartmann@statec.etat.lu Purpose of the register To meet the provisions of the Council Regulation (EEC) No 2186/93 of

8 8 STRUCTURAL BUSINESS STATISTICS METHODOLOGY Legal basis The law of 9 July 1962 on the establishment of STATEC. Obligation to register for births and deaths There is no obligation for enterprises to register with STATEC, but enterprises are required by law to register in other administrative registers that are used by STATEC to update its business register. Date of creation and major changes The historical register covers the period from 1970 to the present day. Major changes in order to make the register operational were completed by Date first used for structural business statistics Note that between 1979 and 1992 the register existed in embryo. Limits of legal right of access There is no external access to the business register. Exceptions concerning common classifications Population coverage Activities covered The business register covers all activities in Sections C-K and O of NACE Rev. 1. It covers part of the activities in Sections A (agriculture), L (public administration), M (education), N (health and social work) and Q (extra-territorial organisations and bodies). Sections completely excluded are B (fishing) and P (private households with employed persons). Geographical area covered All covered. Size classes covered Enterprises of all sizes are covered. Other inclusions or exclusions All legal forms are covered. The business register comprises: all legal persons (whether liable to VAT or not); all other legal units liable to VAT; certain categories of unit not liable to VAT. Legal persons may be: commercial enterprises - PLCs, service enterprises, co-operatives, etc; holding companies, CIIs (fond commun de placement, open-end investment companies, SICAF etc.); Government departments, public-law institutions, associations of communes;

9 9 STRUCTURAL BUSINESS STATISTICS METHODOLOGY non-profit associations, trade unions, economic, political, sports and religious associations, non-stock corporations, etc. Natural persons are sole proprietorships either liable to VAT, in other words providing goods or services within the national territory subject to VAT in excess of EUR per year, or with paid employees. Coverage rate The business register comprises some active units. The historical register now contains more than units. Registered units The main statistical unit used in the register is the legal unit (natural or legal person), which is in most cases identical to an enterprise Record contents Level of activity classified NACE code of principal activity and of secondary activity if known (up to a maximum of three secondary activities). Level of geographical location recorded Name and address of the enterprise. Method of size registration The turnover of enterprises and the number of employees are recorded. Registration or not of legal form The legal form is registered as part of the national identification number. Registration or not of foreign ownership No information contained in the register. Registration or not of public ownership No Distinction between market oriented and non-market units Current practice using criteria such as legal form, NACE activity, institutional sector not available Registration or not of inter unit links Links between legal units and the enterprise, links between the enterprise and local units 1 The need of aiming at a common approach to the delineation of market oriented enterprises and non-market units has been identified. This distinction is relevant for the comparability of data, particularly in view of envisaged pilot studies on NACE sections M, N and O. Therefore NSIs are asked to describe their current practices of making this distinction, i.e. what criteria are used and how they are applied.

10 10 STRUCTURAL BUSINESS STATISTICS METHODOLOGY List of economic variables registered Since 1993 the register has included monthly and quarterly data on turnover as well as annual data. Turnover as recorded in the register is the turnover declared to the authority responsible for collecting VAT. It consists of amounts invoiced by the enterprise during the reference year, corresponding to market sales and services rendered to third parties. Turnover comprises own-account work and all taxes and duties levied on products or services originating from the enterprise, with the exception of VAT invoiced by the enterprise to its customers. It also comprises all expenses borne by the customer, even if invoiced separately. Customer discounts, rebates and other price reductions are included; discounts for cash or prompt payment are excluded. Turnover also includes sales of fixed assets and certain subsidies linked to production. Other characteristics registered The characteristics that can be extracted from the register are: National identification number (Matricule nationale), comprising for natural persons the date of birth and sex and for legal persons the year of foundation and legal form; IBLC number (Intrastat identifier of companies); Dates of foundation/start-up of activity, cessation/winding-up of the unit Register updating List of main sources of information for updating The national register of legal persons of the State Computer Centre. The descriptive register of persons liable to value-added tax of the VAT Administration. The descriptive register of employers in the social security records. The Luxembourg Central Bank. The Commissariat aux assurances (insurance authority). Frequency of receipt of updates by the register team The register is updated every month on the basis of the descriptive register of persons liable to VAT and the national register of legal persons. The monthly comparison with the descriptive social security register is also intended to: complete the statistical business register by incorporating all employers; check their classification by economic activity in the social security records. Frequency with which the raw data in the administrative sources are updated (if known) Monthly Lead time between the update of the administrative source and receipt by the register team -- not available

11 11 STRUCTURAL BUSINESS STATISTICS METHODOLOGY Dissemination Existence of standard dissemination and possibility of special tabulations There is an annual publication. Name and type of dissemination used STATEC makes available to the public an abbreviated version of the register published (on paper and cd-rom) under the title of 'Les entreprises luxembourgeoises' (Luxembourg enterprises). Description of standard tables produced -- not available -- Delay within which data is disseminated from the end of a given reference year 6 months Changes to the register's legal basis, coverage, contents, updating and dissemination Local units have been covered for the first time for the reference year Currently, an update is done for reference year Explanation of the main sources of data The main structural business survey is supplemented by published accounts for the largest enterprises. 2. National Data Sources: Annual Surveys 2.1. General information Practical information Type of source Survey and administrative sources. Name of source Annual survey. The survey is made up of several sector specific surveys that are all run with similar methodologies. These are: survey of industrial activities; survey of construction activities; survey of commercial activities; survey of hotels, restaurants and cafés; survey of transport activities (including travel agencies); survey of service activities (covers NACE Rev. 1.1 activities as defined by the SBS- Regulation);

12 12 STRUCTURAL BUSINESS STATISTICS METHODOLOGY survey of financial auxiliary activities; survey of non-bank financial establishments and leasing establishments. Institution responsible for the source STATEC Unité C3 : statistiques structurelles d entreprises (Business statistics unit) 13, rue Erasme B.P. 304 L-2013 Luxembourg Person responsible Mrs. Lucia Gargano Head of unit C3 Service Central de la Statistique et des Etudes Economiques B.P. 304 L-2013 Luxembourg Tel.: (+352) Fax: (+352) lucia.gargano@statec.etat.lu Legal basis National legislation: Law of 9 July 1962 establishing STATEC and law of 2 August 2002 governing the use of name-linked data in information processing. European legislation: Council Regulation (EC, EURATOM) No 58/97 of 20 December 1996 concerning structural business statistics. Obligation on units to provide data Law of 9 July 1962 establishing STATEC. Article 7: Refusal to provide the information requested, the refusal to provide information within the required delay as well as the supply of incorrect data will be subject to a fine of between 251 and 2500 EUR. These fines have been increased by laws of 19 November 1975 and 19 June Date of first use as a source The source has been changed quite significantly for Prior to this date not all activities were covered annually. Reference year of this report 2003 Register on which the source is based Business register. Expected changes in legal basis, obligation to respond and register used The creation of a balance sheet register (centrale des bilans), which will collect enterprises annual reports, is under preparation. Legislation is under way to make the use of a unique accounting scheme by enterprises compulsory. In the same time new laws are implemented concerning the access for Statec to that register. As a consequence, we expect to be able to reduce the amount of data collected via questionnaires in near future.

13 13 STRUCTURAL BUSINESS STATISTICS METHODOLOGY Use of administrative information Enumeration and description of the administrative data sources used -- not available -- Identification of units in the administrative source with those in the business register (linkage). -- not available -- Definition of the administrative information respective to the statistical variables used. -- not available -- Definition of the administrative units respective to the statistical units in the SBS. -- not available Summary of questionnaires Summary of different national questionnaires used in the survey Separate questionnaires are used for: industrial activities; construction activities; commercial activities; hotels, restaurants and cafes; transport activities; service activities; financial intermediation auxiliary activities; non-bank financial establishments and leasing establishments. Expected changes in national questionnaires Changes could be expected in a medium term with the implementation of the amended SBS-R and NaceRev. 2 regulation or even with the access to administrative sources (see expected changes in legal basis) Population coverage Activities covered This survey covers since 1996 sections C to K of NACE Rev. 1.1 and market activities of section O Geographical area covered All regions are covered. Size classes covered Enterprises from all size classes are covered. Other inclusions or exclusions

14 14 STRUCTURAL BUSINESS STATISTICS METHODOLOGY Reporting unit The legal unit. Observation unit(s) KAU and enterprise. Expected changes in the population surveyed 2.3. Information collected on each unit Summary list of variables The information collected is based on the most usual company accounting plan known in Luxembourg in general agreement with the European directives on this matter. Information that is common to all activities is: identification of the enterprise; employment; balance sheet; generation of income and profit and loss account; depreciation table Variables from Annex 1 of the SBS Regulation Number of enterprises ( ) This information is available. Number of local units ( ) This information is available. Turnover ( ) This is collected in the survey. This covers amounts billed during the reference period for goods sold on the market and services provided to third parties. This covers also charges billed to the client such as packaging and transport. Reductions in prices, rebates and discounts are deducted except for discounts given for payment within agreed delays. Production value ( ) This can be calculated from variables collected in the survey. Value added at factor costs ( ) This can be calculated from variables collected in the survey. Total purchases of goods and services ( ) This can be calculated from variables collected in the survey. These purchases are valued exclusive of VAT. The amount of non-deductible VAT is registered separately. Import taxes and transport charges related to these purchases are recorded separately if they are not included in the purchase price. Reductions in prices, rebates and discounts are deducted.

15 15 STRUCTURAL BUSINESS STATISTICS METHODOLOGY Purchases of goods and services for resale in the same condition as received ( ) This can be calculated from variables collected in the survey. These purchases are valued exclusive of VAT. The amount of non-deductible VAT is registered separately. Import taxes and transport charges related to these purchases are recorded separately if they are not included in the purchase price. Reductions in prices, rebates and discounts are deducted. Personnel costs ( ) This is collected in the survey as gross wages and salaries, wages for students and temporary staff and social security charges. Wages and salaries ( ) This is collected in the survey. Gross wages and salaries are recorded before deductions of social security charges and before the deduction of income taxes. They cover wages and salaries directly linked to work done, indemnities for leave, overtime, night work, gratuities, performance bonuses, 13th and 14th month bonuses, holiday bonuses, delocalisation and cost of living allowances, travelling and accommodation allowances, payments in kind, commissions, attendance fees and shares. Gross investment in tangible goods ( ) This is collected in the survey. Investments are valued at purchase price plus installation and transfer costs, excluding deductible VAT. Any investment subsidies are not to be deducted. Capitalised production is valued taking account of the costs of the labour force, the raw materials used and a proportion of overheads that can be attributed to these works. Buildings and structures are recorded in the reference year in which the work is done regardless of whether the work is completed or not in that year. For other tangible goods, the value of the goods is recorded in the reference period in which the goods are delivered and made available to the enterprise. Number of persons employed ( ) This is collected in the survey. Personnel made available by another enterprise whether linked to the observation unit or not are excluded from this heading. Included are working proprietors, unpaid family workers and employees. Unpaid family workers include persons working regularly for the enterprise without a contract that do not receive a fixed income in return for the work done. This is limited to those persons working regularly in the enterprise. Sales staff and apprentices are included in the number of employees. All of these headings are recorded on the 30th September of the reference year and as an annual average. Number of employees ( ) This is collected in the survey. Sales staff and apprentices are included in the number of employees. The number of employees is recorded on the 30th September of the reference year and as an annual average. Other variables collected but not specified in Annex 1 of the SBS Regulation The following information is collected for all activities: local units and links with other enterprises; dates of foundation and start-up; hours actually worked and employment breakdowns (full-time/parttime/apprentices, border workers); accounting data (balance sheet, movements in tangible and intangible fixed assets, profit-and-loss account);

16 16 STRUCTURAL BUSINESS STATISTICS METHODOLOGY details on VAT; personnel costs Time span covered by data The period covered is the calendar year Expected changes in information collected 2.4. Primary data collection method Media Postal questionnaire except for some larger enterprises where published accounts are used Timetable of data collection The time taken to send out the questionnaires and get the information from enterprises, starting from the end of the reference period, is in principle months Sample or census The survey is based on a sample for the units which have less than 50 employees or less than 7 million EUR turnover. For units with 50 or more employees or turnover above 7 million EUR, the survey is exhaustive. The number of enterprises covered by the survey is limited to about 2, Criteria for stratification The sample is drawn according to the European commission's recommendations (3 April 1996) on the definitions of SMEs. Large enterprises have employment greater than or equal to 250 persons or turnover greater than or equal to 40 million EUR. Medium sized enterprises have employment greater than or equal to 50 and less than 250 persons and turnover less than 40 million EUR. Small enterprises have employment less than 50 persons and turnover less than 7 million EUR Threshold values and sample percentages The survey covers all enterprises falling into the medium sized and large enterprise classes. Different sampling percentages are used for enterprises in the small size class.

17 17 STRUCTURAL BUSINESS STATISTICS METHODOLOGY Response rate 87% for Actions to speed up or increase the rate of response Units are required by law to respond to questionnaires by the prescribed deadlines. Three reminders are sent to units that are late in returning their questionnaires. A unit may be prosecuted if it refuses to supply the requested information. In order to increase the response rate, enterprises are allowed to send, instead of the completed questionnaire, copies of their annual reports and VAT declaration Frequency of data collection or list of recent reference years Data collection is annual Expected changes in data collection methodology See point Production of results Estimates for non-response Non-response is estimated through the medium of the data that the concerned units stated in prior surveys and of information on turnover and number of employees contained in our business register. Estimates for grossing-up Units outside of the sample are estimated by grossing-up collected data by using turnover and/or the number of employees by strata. Confrontation with other data sets In order to check the quality or to complete some data sets, especially for large companies, data is confronted with intrastat, short term or balance of payments data. Other calculations made Data are used for National Accounts purposes. Criteria for the identification of confidential data Data are confidential: if a NACE Class/Group contains fewer than four units; if one unit represents more than 85% of the value added of a NACE Class/Group; if two units combined represent more than 85% of the value added of a NACE Class/Group Expected changes in production methods

18 18 STRUCTURAL BUSINESS STATISTICS METHODOLOGY 2.6. Quality Calculation procedure of coefficients of variation Description of the calculation procedure of the coefficients of variation, including any procedure applied thereby to take into account misclassification or imputation of missing survey data -- not available Summary description of quality criteria calculated for national purposes Data is regularly checked by the national accounts unit by confrontation with other data sets and is amended on the legal unit level when inconsistencies are detected Expected changes in quality evaluation -- not available Dissemination National dissemination Name and media of national dissemination used The results are published in the statistical yearbook and on the interne, Description of standard tables produced Tables include data on the number of units, turnover, employment, production value, value-added and personnel costs by economic activity. Delay within which data is disseminated from the end of a given reference year The time taken to produce final survey results for the population is in principle 20 months from the end of the reference period. Treatment of confidential data Confidential data are not published. Expected changes in national dissemination methods Transmission to Eurostat and other organisations Data are transmitted according to the provisions of the SBS Regulation. Data are also transmitted to the OECD and other international organisations on request.

19 19 STRUCTURAL BUSINESS STATISTICS METHODOLOGY 3. National Data Sources: Public accounts & Survey of large firms 3.1. General information Practical information Type of source Published accounts are used. Name of source Annual survey of large firms (CFL, CLT-UFA, Cargolux, Luxair, P&T, tram syndicates in the canton of Esch, Luxembourg stock exchange, SES, WSA etc.). Institution responsible for the source STATEC Unité C3 : statistiques structurelles d entreprises 13, rue Erasme B.P. 304 L-2013 Luxembourg Person responsible Mrs. Lucia Gargano Head of unit C3 Service Central de la Statistique et des Etudes Economiques B.P. 304 L-2013 Luxembourg Tel.: (+352) Fax: (+352) lucia.gargano@statec.etat.lu Legal basis National legislation: Law of 9 July 1962 establishing STATEC and law of 2 August 2002 governing the use of name-linked data in information processing. European legislation: Council Regulation (EC, EURATOM) No 58/97 of 20 December 1996 concerning structural business statistics. Obligation on units to provide data Law of 9 July Date of first use as a source 1985 Reference year of this report 2003 Register on which the source is based Not relevant as information is drawn directly from published accounts for individually chosen units. Expected changes in legal basis, obligation to respond and register used

20 20 STRUCTURAL BUSINESS STATISTICS METHODOLOGY Use of administrative information Enumeration and description of the administrative data sources used -- not available -- Identification of units in the administrative source with those in the business register (linkage). -- not available -- Definition of the administrative information respective to the statistical variables used. -- not available -- Definition of the administrative units respective to the statistical units in the SBS. -- not available Summary of questionnaires Summary of different national questionnaires used in the survey Annual accounts are used instead of questionnaires. Expected changes in national questionnaires Not relevant Population coverage Activities covered Individual units are selected rather than activities. Geographical area covered Individual units are selected rather than regions. Size classes covered Only large units are selected. Other inclusions or exclusions Individual units are selected based on size. Reporting unit Legal unit. Observation unit(s) Legal unit. Expected changes in the population surveyed

21 21 STRUCTURAL BUSINESS STATISTICS METHODOLOGY 3.3. Information collected on each unit Summary list of variables Accounting data Employment Personnel costs Variables from Annex 1 of the SBS Regulation Number of enterprises ( ) This information is available from this source. Number of local units ( ) This information is not available from this source. Turnover ( ) This information is available from this source. Production value ( ) This information is available from this source. Value added at factor costs ( ) This information is available from this source. Total purchases of goods and services ( ) This information is available from this source. Purchases of goods and services for resale in the same condition as received ( ) This information is available from this source. Personnel costs ( ) This information is available from this source. Wages and salaries ( ) This information is available from this source. Gross investment in tangible goods ( ) This information is available from this source. Number of persons employed ( ) This information is available from this source. Number of employees ( ) This information is available from this source.

22 22 STRUCTURAL BUSINESS STATISTICS METHODOLOGY Other variables collected but not specified in Annex 1 of the SBS Regulation The following information is collected: accounting data (balance sheet, movements in tangible and intangible fixed assets, profit-and-loss account); employment and personnel costs Time span covered by data The period covered is the calendar year Expected changes in information collected 3.4. Primary data collection method Media Annual accounts are used Timetable of data collection 8-10 months after the reference period Sample or census Not relevant Criteria for stratification Not relevant Threshold values and sample percentages Not relevant Response rate 100% Actions to speed up or increase the rate of response Units are required by law to respond by the prescribed deadlines. Reminders are sent to units that are late in sending their accounts. A unit may be prosecuted if it refuses to supply the information requested.

23 23 STRUCTURAL BUSINESS STATISTICS METHODOLOGY Frequency of data collection or list of recent reference years Annual Expected changes in data collection methodology 3.5. Production of results Estimates for non-response Not relevant. Estimates for grossing-up Not relevant. Confrontation with other data sets The data is combined with the survey results concerning structural business statistics. Other calculations made Data are used for National Accounts purposes. Criteria for the identification of confidential data General confidentiality rules are applicable but 4 enterprises have agreed (in writing) to allow STATEC to publish data for their respective NACE Class or Group. Expected changes in production methods 3.6. Quality Calculation procedure of coefficients of variation Description of the calculation procedure of the coefficients of variation, including any procedure applied thereby to take into account misclassification or imputation of missing survey data -- not available Summary description of quality criteria calculated for national purposes Not relevant Expected changes in quality evaluation Not relevant.

24 24 STRUCTURAL BUSINESS STATISTICS METHODOLOGY 3.7. Dissemination National dissemination Name and media of national dissemination used No separate results are published. The results are published in the statistical yearbook and disseminated on the internet together with those of the survey concerning structural business statistics. Description of standard tables produced Not relevant. Delay within which data is disseminated from the end of a given reference year Not relevant. Treatment of confidential data General confidentiality rules are applicable but 4 enterprises have agreed (in writing) to allow STATEC to publish data for their respective NACE Class or Group. Expected changes in national dissemination methods Transmission to Eurostat and other organisations Data are transmitted according to the SBS Regulation, combined with the results of the survey concerning structural business statistics. Data are also transmitted to the OECD and other international organisations on request.