3. POSLOVNI SUBJEKTI BUSINESS ENTITIES

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1 3 Poslovni subjekti Statistični letopis Republike Slovenije 2013 Business entities Statistical Yearbook of the Republic of Slovenia POSLOVNI SUBJEKTI BUSINESS ENTITIES METODOLOŠKA POJASNILA PODJETJA Viri in metode zbiranja podatkov Vir podatkov o podjetjih na območju Republike Slovenije je Statistični poslovni register (SPR), ki ga vodi in vzdržuje Statistični urad RS, in sicer na podlagi 33. člena Zakona o državni statistiki in Uredbe (ES), št. 177/2008 Evropskega parlamenta in Sveta o vzpostavitvi skupnega okvira za poslovne registre v statistične namene. Osnovni vir podatkov za SPR je Poslovni register Slovenije (PRS); ta register vodi Agencija Republike Slovenije za javnopravne evidence in storitve (AJPES), in sicer od na podlagi 71. člena Zakona o plačilnem prometu (Uradni list RS, št. 30/02). Poleg podatkov iz PRS so vir podatkov za SPR tudi podatki iz drugih administrativnih zbirk ter podatki, zbrani na podlagi programa statističnih raziskovanj. Podatki za posamezne spremenljivke, ki v SPR morda manjkajo, se pripišejo v skladu z ustrezno statistično metodologijo. Vir zajetja enot za referenčno leto je PRS, in sicer stanje , vključno z enotami, ki so bile med letom ukinjene in o katerih je to v PRS zabeleženo. Glavni vir podatkov o osebah, ki delajo, je Statistični register delovno aktivnega prebivalstva (SRDAP), ki ga vodi SURS. Podatki v SRDAP-u se osvežujejo na podlagi obrazcev M, ki urejajo prijave v obvezna socialna zavarovanja. V SRDAP-u so upoštevane zaposlene osebe v delovnem razmerju in samozaposlene osebe, ki so na tej osnovi tudi obvezno socialno zavarovane, ne glede na to, ali imajo zaposlitev s polnim ali s skrajšanim delovnim časom. V SRDAP pa niso vključene osebe, ki delajo po podjemnih pogodbah (pogodbi o delu), avtorskih pogodbah ali za neposredno plačilo, pomagajoči družinski člani, in osebe, napotene na delo ali usposabljanje v tujino (v slovenska predstavništva, na gradbišča v tujini ipd.). Če podjetje izkazuje prihodek, nima pa podatka o osebah, ki delajo, se mu ta podatek pripiše v skladu z ustrezno statistično metodologijo. Vir podatkov o prihodku podjetij so zaključni računi, davčni obračun akontacije dohodnine od dohodka iz dejavnosti, podatki o davku na dodano vrednost ter poročila zavarovalnih organizacij. Podjetjem, ki izkazujejo podatek o osebah, ki delajo, ne izkazujejo pa prihodkov, se podatki o prihodku pripišejo v skladu z ustrezno statistično metodologijo. Zajetje in uporabljene klasifikacije V tabelah so zajeta podjetja, ki kot svojo glavno dejavnost opravljajo eno izmed dejavnosti iz Standardne klasifikacije dejavnosti (SKD 2008). Definicije in pojasnila Obdobje opazovanja Obdobje opazovanja je referenčno leto. Referenčno leto zajema enote, ki so bile v opazovanem letu do vpisane v PRS, tudi tiste enote, ki so bile med opazovanim letom ukinjene in o katerih je to v PRS zabeleženo. Enota opazovanja Enota opazovanja je podjetje, registrirano kot pravna ali fizična oseba, ki je med opazovanim letom izkazala prihodek ali zaposlene osebe oziroma osebe, ki delajo. Za enote po Standardni klasifikaciji institucionalnih sektorjev države in neprofitnih institucij, ki opravljajo storitve za gospodinjstva, se pri opredelitvi podjetja upoštevajo tudi izkazani prihodki iz članarin, subvencij in drugi poslovni prihodki, ki sicer niso zajeti v prihodek podjetja. Podjetje je najmanjša kombinacija pravnih enot, ki ima kot organizacijska enota za izdelavo proizvodov ali ponudbo storitev pri sprejemanju odločitev določeno stopnjo samostojnosti, predvsem za razporejanje svojih tekočih poslovnih sredstev. Podjetje opravlja eno ali več dejavnosti na eni ali več lokacijah. Pravne enote so poslovni subjekti, vpisani v PRS. METHODOLOGICAL EXPLANATIONS ENTERPRISES Sources and methods of data collections The source of data on enterprises in Slovenia is the Statistical Business Register (SPR), which is kept and maintained by the Statistical Office of the Republic of Slovenia (SURS) on the basis of Article 33 of the National Statistics Act and Regulation (EC) No 177/2008 of the European Parliament and of the Council establishing a common framework for business registers for statistical purposes. The basic source for the SPR is the administrative Business Register of Slovenia (PRS), which has been kept on the basis of Article 71 of the Payment Transactions Act (OJ RS No. 30/02) since 15 July 2002 by the Agency for Public Legal Records and Related Services. In addition to data in the PRS, the sources for the SPR are also data from other administrative records and data collected in accordance with the national program of statistical surveys. In the SPR some missing data are imputed according to the appropriate statistical methodology. The main source for units of the reference year is the PRS as of 31 December with the inclusion of units that died during the reference year. The main source for data on employment is the Statistical Register of Employment (SRDAP) kept by SURS. SRDAP is updated with data from M forms, which regulate applications for compulsory social insurance. In SRDAP employees are considered to be persons in contractual employment relationship and self-employed persons who have compulsory social insurance on this basis, irrespective of whether they work full time or part time. Not included are persons working under contracts for work, copyright contracts or for direct payment, unpaid family members and persons referred to work or training abroad (to Slovene offices, construction sites and similar in foreign countries). In cases where the enterprise had some turnover without persons employed, the data on persons employed are imputed according to the appropriate statistical methodology. Main sources for data on turnover for enterprises are annual accounts, prepayment of income taxes for the income realised upon the pursuit of, VAT data and statistical inquiries for insurance companies. For enterprises that had no turnover but had some persons employed, turnover is imputed according to the appropriate statistical methodology. Coverage and classifications used In tables enterprises that perform one of the of the Slovene Standard Classification of Activities (SKD 2008) as their main activity are covered. Definitions and explanations Observation period The period of observation is the reference year. The reference year includes units that were registered in the PRS until 31 December of the reference year, including units that died during the reference year. Observation unit The observation unit is an enterprise registered as a legal or natural person that had either turnover or employment during the reference year. For units according to the Standard Classification of Institutional Sectors and Non-profit Institutions Serving Households, in determining enterprises membership fees, subsidies and other operating income are also taken into account. However, they are not included in turnover. An enterprise is an organizational unit producing goods or services which benefits from a certain degree of autonomy in decision making, especially in the allocation of its current resources. An enterprise carries out one or more at one or more locations. Legal units are legal entities registered in the PRS. 48

2 Statistični letopis Republike Slovenije 2013 Statistical Yearbook of the Republic of Slovenia 2013 Poslovni subjekti Business entities 3 Pravne osebe so gospodarske družbe, zavodi, društva, državni organi in lokalne skupnosti, zadruge ter druge oblike poslovnih subjektov, ki z vpisom v ustrezni register oziroma evidenco ali z zakonom pridobijo lastnost pravne osebe. Gospodarske družbe so pravne osebe, ki so v skladu z Zakonom o gospodarskih družbah (ZGD) organizirane v eno izmed naslednjih oblik družbe: družba z omejeno odgovornostjo (d. o. o.), družba z neomejeno odgovornostjo (d. n. o.), delniška družba (d. d.), komanditna delniška družba (k. d. d.) in komanditna družba (k. d.). Druge pravne osebe so vse preostale pravne osebe, ki niso družbe. Fizične osebe so samostojni podjetniki in druge registrirane fizične osebe. Zaposlene osebe so osebe, ki delajo pri delodajalcu (pri pravnih osebah, samostojnih podjetnikih ali drugih registriranih fizičnih osebah) in prejemajo plačo ter so na podlagi pogodbe o zaposlitvi obvezno socialno zavarovane. Pogodba o zaposlitvi je lahko sklenjena za nedoločen ali določen čas, ne glede na to, ali gre za zaposlitev s polnim delovnim časom ali z delovnim časom, krajšim od polnega. Med zaposlene osebe se štejejo tudi pripravniki in osebe, udeležene pri javnih delih, ter družbeniki zasebnih družb in zavodov v RS, ki so poslovodne osebe (če niso obvezno zavarovani na drugi podlagi). Med zaposlene osebe se ne štejejo študenti in dijaki, ki občasno delajo za delodajalca in prejemajo plačilo. Osebe, ki delajo, so vse osebe, ki delajo pri opazovani enoti (plačane in neplačane), in tudi vse tiste osebe, ki delajo zunaj enote, ki ji pripadajo in ki jih plačuje (npr. prodajni zastopniki). Med osebe, ki delajo, se štejejo tudi delavci s krajšim delovnim časom, sezonski delavci in delavci na domu, ki so na plačilnem seznamu opazovane enote. Med osebe, ki delajo, pa se ne štejejo delavci, ki jih enoti posredujejo druga podjetja, in prostovoljni delavci. Prihodek so prodajne vrednosti kupcem zaračunanih prodanih proizvodov oziroma trgovskega blaga in materiala ter opravljenih storitev. Meri se na podlagi prodajnih cen, navedenih v računih in drugih listinah, zmanjšanih za vse popuste, ki so bili dani ob prodaji ali pozneje, pa tudi za vrednosti vrnjenih količin blaga. Zajema tudi vse stroške in obremenitve, vezane na kupca, ne zajema pa davka na dodano vrednost (DDV), morebitnih prodaj osnovnih sredstev, prihodkov od financiranja, subvencij in drugih izrednih prihodkov. V podatku o prihodku podjetij ni zajet prihodek bank in hranilnic. Objavljanje Legal persons are companies, institutions, associations, state bodies and local communities, co-operative societes and other forms of legal entities that obtain the status of legal person by registration in an adequate register or by law. Companies are legal persons that are according to the Companies Act organised as one of the following forms of companies: limited liability company, general partnership, joint stock company, limited partnership with share capital or limited partnership. Other legal persons are all other legal units that are not companies. Natural persons are individual private entrepreneurs and other registered natural persons. Employees are persons who work for an employer (for legal persons or for individual private entrepreneurs and other registered natural persons), receive payment in the form of salaries and are socially insured on the basis of the employment contract. The employment contract can be made for fixed or unspecified period of time, for fulltime or part-time work. The number of employees includes also trainees, persons performing public works and partners in private companies and institutions in the Republic of Slovenia who are managers (if they do not have compulsory insurance on some other basis). The number of employees excludes students and pupils who work for an employer occasionally and receive payment. The number of persons employed is defined as the total number of persons who work in the observation unit (paid or unpaid), as well as persons who work outside the unit they belong to and are paid by (e.g. sales representatives). It includes part-time, seasonal workers, and home workers on the pay-roll. The number of persons employed excludes workers supplied to the unit by other enterprises. Voluntary workers are also not included. Turnover is the total amount that the enterprise settled with sale of goods, material and performed services in the reference year. It is measured on the basis of selling prices stated on invoices and other documents less discounts at sale or later on and the value of returned quantities. It includes all costs and charges linked to the buyer and excludes value added tax, possible sale of fixed assets, financial income, subsidies and other extra income. Data on turnover do not comprise banks and savings banks. Publishing Letno: Prva statistična objava. Podjetja Annually: First Release. Enterprises Slovenske regije v številkah Slovene Regions in Figures Statistični letopis Republike Slovenije Statistical Yearbook of the Republic of Slovenia Podatkovni portal SI-STAT SI-STAT Data Portal Petletno: Statistične informacije. Podjetja Every five years: Rapid Reports. Enterprises DEMOGRAFIJA PODJETIJ Namen statističnega raziskovanja S statističnim raziskovanjem Demografija podjetij zbiramo podatke (kazalnike) za podrobno analizo populacije novonastalih podjetjih brez predhodnika, podjetij, ki so prenehala poslovati in so brez naslednika, in preživelih novonastalih podjetij. Viri in metode zbiranja podatkov Glavni vir podatkov za izvajanje statističnega raziskovanja Demografija podjetij so podatki o aktivnih podjetjih na območju Republike Slovenije iz Statističnega poslovnega registra (SPR), ki ga vodi in vzdržuje Statistični urad RS, in sicer na podlagi 33. člena Zakona o državni statistiki in Uredbe (ES), št. 177/2008 Evropskega parlamenta in Sveta o vzpostavitvi skupnega okvira za poslovne registre v statistične namene. BUSINESS DEMOGRAPHY Purpose of the statistical survey Data on newly born enterprises, survivals of newly born enterprises and enterprise deaths are collected with the statistical survey Business Demography. Sources and methods of data collection The main source of data for the statistical survey Business Demography are data on active enterprises in Slovenia in each reference period from the Statistical Business Register (SPR), which is kept and maintained by the Statistical Office of the Republic of Slovenia (SURS) on the basis of Article 33 of the National Statistics Act and Regulation (EC) No 177/2008 of the European Parliament and of the Council establishing a common framework for business registers for statistical purposes. 49

3 3 Poslovni subjekti Statistični letopis Republike Slovenije 2013 Business entities Statistical Yearbook of the Republic of Slovenia 2013 Osnovni vir podatkov za SPR je Poslovni register Slovenije (PRS); vodi ga Agencija Republike Slovenije za javnopravne evidence in storitve (AJPES), in sicer od na podlagi 71. člena Zakona o plačilnem prometu (Uradni list RS, št. 30/02). Poleg teh podatkov uporabljamo tudi podatke iz drugih administrativnih zbirk ter podatke, zbrane na podlagi programa statističnih raziskovanj. Podatki za posamezne spremenljivke, ki v SPR morda manjkajo, se vstavijo v skladu z ustrezno statistično metodologijo. Vir zajetja enot za referenčno leto je PRS, in sicer stanje , vključno z enotami, ki so bile med letom ukinjene in za katere je to v PRS zabeleženo. Glavni vir podatkov o osebah, ki delajo, je Statistični register delovno aktivnega prebivalstva (SRDAP), ki ga vodi SURS. Podatki v SRDAP-u se osvežujejo na podlagi obrazcev M, ki urejajo prijave v obvezna socialna zavarovanja. V SRDAP-u so upoštevane zaposlene osebe v delovnem razmerju in samozaposlene osebe, ki so na tej osnovi tudi obvezno socialno zavarovane, ne glede na to, ali imajo zaposlitev s polnim ali s skrajšanim delovnim časom. Niso pa vključene osebe, ki delajo po podjemnih pogodbah (pogodbi o delu), avtorskih pogodbah ali za neposredno plačilo, pomagajoči družinski člani, in osebe napotene na delo ali usposabljanje v tujino (v slovenska predstavništva, na gradbišča ipd. v tujini). Če podjetje izkazuje prihodek, nima pa podatka o osebah, ki delajo, se mu ta podatek pripiše v skladu z ustrezno statistično metodologijo. Pri raziskovanju Demografija podjetij primerjamo delovanje aktivnih podjetij med leti in po identifikacijski številki razpoznavamo (identificiramo) nova podjetja, ukinjena podjetja in preživela podjetja. Z vzporejanjem podjetij po lokaciji, dejavnosti, nazivu in drugih znakih ter s pridobivanjem informacij neposredno od podjetij ter skupin podjetij izločimo iz populacij dogodke, kot so pripojitev, spojitev, razdelitev, oddelitev, sprememba v pravnoorganizacijski obliki, ter podjetja, ki so po dveh letih prenehanja poslovanja znova oživela, in identificiramo novonastala podjetja brez predhodnika, podjetja, ki so prenehala poslovati in so brez naslednika, ter preživela novonastala podjetja. Pravna podlaga Pravna podlaga za statistično raziskovanje Demografija podjetij je Uredba (ES) št. 295/2008 Evropskega parlamenta in Sveta z dne 11. marca 2008 o strukturni statistiki podjetij (prenovitev), Priloga IX, ki določa skupni okvir za zbiranje, urejanje, sporočanje in ovrednotenje statistike Skupnosti o demografiji podjetij. The basic source for the SPR is the administrative Business Register of Slovenia (PRS), which has been kept on the basis of Article 71 of the Payment Transactions Act (OJ RS No. 30/02) since 15 July 2002 by the Agency for Public Legal Records and Related Services. In addition to data in the PRS, the sources for the SPR are also data from otheradministrative records and data collected in accordance with the national program of statistical surveys. In the SPR some missing data are imputed according to the appropriate statistical methodology. The main source for units of the reference year is the PRS as of 31 December with the inclusion of units that died during the reference year. The main source for data on employment is the Statistical Register of Employment (SRDAP) kept by SURS. SRDAP is updated with data from M forms, which regulate applications for compulsory social insurance. In SRDAP employees are considered to be persons in contractual employment relationship and self-employed persons who have compulsory social insurance on this basis, irrespective of whether they work full time or part time. Not included are persons working under contracts for work, copyright contracts or for direct payment, unpaid family members and persons referred to work or training abroad (to Slovene offices, construction sites and similar in foreign countries). In cases where the enterprise had some turnover without persons employed, the data on persons employed are imputed according to the appropriate statistical methodology. New enterprises, enterprise deaths and enterprise survivals without changes are identified by comparing the population of active enterprises by identification number. Other events like mergers, breakups, split-offs, take-overs, changes of legal form and reactivations within two years are excluded by matches on name, economic activity and location and by manual checking and telephone interview and newly born enterprises, enterprise deaths and enterprise survivals are identified. Legal framework The legal framework for the statistical survey Business Demography is Regulation (EC) No 295/2008 of the European Parliament and of the Council of 11 March 2008 concerning structural business statistics (recast), Annex IX, which establish a common framework for the collection, compilation, transmission and evaluation of Community statistics on business demography. Zajetje in uporabljene klasifikacije Coverage and classifications used V tabelah in grafikonih so zajeta podjetja, ki kot svojo glavno dejavnost opravljajo eno izmed dejavnosti Standardne klasifikacije dejavnosti (SKD 2008). Podatki so tabelirani na osnovi naslednje razčlenitve dejavnosti po SKD 2008: In tables and charts enterprises that perform one of the of the Slovene Standard Classification of Activities (SKD 2008) as their main activity are covered. The data are broken down according to the following breakdown of referring to the SKD 2008 classification: - področje B (Rudarstvo); - section B (Mining and quarrying); - področje C (Predelovalne dejavnosti) za šifre C, , , 15, 16, , 19, , 22, 23, , , 28, , in 33; - področja D, E in F (Oskrba z električno energijo, plinom in paro; oskrba z vodo, ravnanje z odplakami in odpadki; saniranje okolja; gradbeništvo); - področje G (Trgovina, vzdrževanje in popravila motornih vozil) za šifre G, 45, 46, 47, 47.1, 47.2, 47.3, in ; - področji H in I (Promet in skladiščenje ter gostinstvo), razčlenjeni na raven oddelka; - področje J (Informacijske in komunikacijske dejavnosti), razčlenjeno na raven oddelka, oddelek 62 pa na raven razreda; - področje K (Finančne in zavarovalniške dejavnosti), razen skupine 64.2, razčlenjeno na raven oddelka; - področja L, M in N (Poslovanje z nepremičninami; strokovne, znanstvene in tehnične dejavnosti; druge raznovrstne poslovne - section C (Manufacturing) for codes C, , , 15, 16, , 19, , 22, 23, , , 28, , and 33; - sections D, E and F (Electricity, gas, steam and air conditioning supply; water supply, sewerage, waste management and remediation ; construction); - section G (Wholesale and retail trade; repair of motor vehicles and motorcycles) for codes G, 45, 46, 47, 47.1, 47.2, 47.3, , and ; - section H and I (Transportation and storage; accommodation and food service ) broken down to the division level of SKD 2008; - section J (Information and communication) broken down to the division level and further down to class level of SKD 2008 in division 62; - section K (Financial and insurance ) broken down to the division level of SKD 2008, except group 64.2 which is excluded; - Sections L, M and N (Real estate ; professional, scientific and technical service ; administrative and support service 50

4 Statistični letopis Republike Slovenije 2013 Statistical Yearbook of the Republic of Slovenia 2013 Poslovni subjekti Business entities 3 dejavnosti), razčlenjena na raven razreda; ) broken down to the class level of SKD 2008; - posebni agregati (za sektor informacijskih in komunikacijskih tehnologij); - special aggregates (for the Information and Communication Technology sector); - področja P, Q, R in S, razčlenjena na ravni oddelka. - sections P, Q, R and S broken down to the division level of SKD Podatki po standardni klasifikaciji dejavnosti 2002 so objavljeni v podatkovnem portalu SI-STAT v Arhivu podatkov po Standardni klasifikaciji dejavnosti Time series of statistical data according to NACE Rev. 1.1 are published in SI-STAT Data Portal in Archive of data by NACE Rev Enota opazovanja Enota opazovanja je podjetje, ki kot svojo glavno dejavnost opravlja eno izmed dejavnosti Standardne klasifikacije dejavnosti (SKD 2008). Definicije in pojasnila Podjetje je registrirana pravna ali fizična oseba, ki je med letom opazovanja izkazala prihodek ali zaposlene osebe oziroma osebe, ki delajo. Za enote po Standardni klasifikaciji institucionalnih sektorjev države in neprofitnih institucij, ki opravljajo storitve za gospodinjstva, se upoštevajo tudi izkazani prihodki članarin, subvencij in drugih poslovnih prihodkov. Podatek o aktivnih podjetjih vključuje vse enote, ki so bile aktivne vsaj del opazovanega obdobja. Novonastalo podjetje brez predhodnika je podjetje, ki je nastalo kot kombinacija proizvodnih dejavnikov, vendar tako, da pri tem dogodku ni bilo udeleženo nobeno drugo podjetje. Med novonastala podjetja ne štejemo podjetij, ki so nastala s spojitvijo, z razdelitvijo, z oddelitvijo, podjetij, ki so nastala zaradi spremembe pravnoorganizacijske oblike, in tistih, ki so po dveh letih prenehanja poslovanja znova oživela (reaktivacije). Podjetje, ki je prenehalo poslovati in je brez naslednika, je podjetje, ki je kot kombinacija proizvodnih dejavnikov razpadlo, vendar tako, da pri tem dogodku ni bilo udeleženo nobeno drugo podjetje. Med podjetja, ki so prenehala poslovati, ne štejemo podjetij, ki so prenehala obstajati zaradi spojitev, pripojitev ali z razdelitvijo podjetij, ki so nastala zaradi spremembe pravnoorganizacijske oblike, in tistih, ki so v dveh letih po letu opazovanja znova oživela (reaktivacije). Preživelo podjetje je novonastalo podjetje, ki je poslovalo v naslednjih največ petih letih od nastanka. Podjetje štejemo za preživelo tudi, če je pravna enota prenehala poslovati in je dejavnost prevzela nova pravna enota, ki je bila ustanovljena za prevzem proizvodnih dejavnikov podjetja. Delež novonastalih podjetij v aktivnih podjetjih se izračuna kot delež novonastalih podjetij brez predhodnika v aktivnih podjetjih. Delež zaposlenih oseb v novonastalih podjetjih se izračuna kot delež zaposlenih oseb v novonastalih podjetjih brez predhodnika glede na zaposlene osebe v aktivnih podjetjih. Delež oseb, ki delajo, v novonastalih podjetjih, se izračuna kot delež oseb, ki delajo, v novonastalih podjetjih brez predhodnika glede na osebe, ki delajo, v aktivnih podjetjih. Delež podjetij, ki so prenehala poslovati v aktivnih podjetjih se izračuna kot delež podjetij, ki so prenehala poslovati in so brez naslednika v aktivnih podjetjih. Delež zaposlenih oseb v podjetjih, ki so prenehala poslovati, se izračuna kot delež zaposlenih oseb v podjetjih, ki so prenehala poslovati in so brez naslednika glede na zaposlene osebe v aktivnih podjetjih. Delež oseb, ki delajo, v podjetjih, ki so prenehala poslovati, se izračuna kot delež oseb, ki delajo, v podjetjih, ki so prenehala poslovati in so brez naslednika glede na osebe, ki delajo, v aktivnih podjetjih. Delež eno leto preživelih podjetij se izračuna kot delež preživelih podjetij v letu opazovanja (t), ki so preživela eno leto po nastanku, glede na novonastala podjetja, nastala v t-1. Delež dve leti preživelih podjetij se izračuna kot delež preživelih podjetij v letu opazovanja (t), ki so preživela dve leti po nastanku, glede na novonastala podjetja, nastala v t-2. Delež tri leta preživelih podjetij se izračuna kot delež preživelih podjetij v letu opazovanja (t), ki so preživela tri leta po nastanku, glede Observation unit The observation unit is an enterprise that performs one of the of the Slovene Standard Classification of Activities (SKD 2008) as its main activity. Definitions Enterprise is registered as a legal or natural person that had either turnover or employment during the reference year. For units according to the Standard Classification of Institutional Sectors and Non-profit Institutions Serving Households, in determining enterprises membership fees, subsidies and other operating income are also taken into account. Enterprise birth amounts to the creation of a combination of production factors with the restriction that no other enterprises are involved in the event. Events as mergers, break-ups, split-off, change in the legal form or reactivations are excluded from newly born enterprises. Enterprise death amounts to the dissolution of a combination of production factors with the restriction that no other enterprises are involved in the event. Events as mergers, take-over, break-ups, change in the legal form or reactivations are excluded from enterprise deaths. Enterprise survivals are newly born enterprises that are active at least five years. An enterprise is also considered to have survived if the linked legal unit has ceased to be active, but its activity has been taken over by a new legal unit set up specifically to take over the factors of production of that enterprise. Birth rate is defined as the share of enterprise births among active enterprises. Share of employees in enterprise births is defined as the share of employees in newly born enterprises among all employees in active enterprises. Employment share of enterprise births is defined as the share of persons employed by newly born enterprises among all persons employed by active enterprises. Death rate is defined as the share of enterprise deaths among active enterprises. Share of employees in enterprise deaths is defined as the share of employees in enterprise deaths among all employees in active enterprises. Employment share of enterprise deaths is defined as the share of persons employed by enterprise deaths among all persons employed by active enterprises. Survival rate one year is defined as the share of enterprise survivals in the reference period (t) one year after birth among enterprise births in t-1. Survival rate two years is defined as the share of enterprise survivals in the reference period (t) two years after birth among enterprise births in t-2. Survival rate three years is defined as the share of enterprise survivals in the reference period (t) three years after birth among 51

5 3 Poslovni subjekti Statistični letopis Republike Slovenije 2013 Business entities Statistical Yearbook of the Republic of Slovenia 2013 na novonastala podjetja, nastala v t-3. Delež štiri leta preživelih podjetij se izračuna kot delež preživelih podjetij v letu opazovanja (t), ki so preživela štiri leta po nastanku, glede na novonastala podjetja, nastala v t-4. Delež pet let preživelih podjetij se izračuna kot delež preživelih podjetij v letu opazovanja (t), ki so preživela pet let po nastanku, glede na novonastala podjetja, nastala v t-5. Zaposlene osebe so osebe, ki delajo pri delodajalcu (pri pravnih osebah, samostojnih podjetnikih ali drugih registriranih fizičnih osebah) in prejemajo plačo ter so na podlagi pogodbe o zaposlitvi obvezno socialno zavarovane. Pogodba o zaposlitvi je lahko sklenjena za nedoločen ali določen čas, ne glede na to, ali gre za zaposlitev s polnim delovnim časom ali z delovnim časom, krajšim od polnega. Med zaposlene osebe se štejejo tudi pripravniki in osebe, udeležene pri javnih delih, ter družbeniki zasebnih družb in zavodov v RS, ki so poslovodne osebe (če niso obvezno zavarovani na drugi podlagi). V število zaposlenih oseb niso zajeti študenti in dijaki, ki občasno delajo za delodajalca in prejemajo plačilo. Osebe, ki delajo, so vse osebe, ki delajo pri opazovani enoti (plačane in neplačane), in tudi vse tiste osebe, ki delajo zunaj enote, ki ji pripadajo in ki jih plačuje (npr. prodajni zastopniki). Med osebe, ki delajo, se štejejo tudi delavci s krajšim delovnim časom, sezonski delavci in delavci na domu, ki so na plačilnem seznamu opazovane enote. Med osebe, ki delajo, pa se ne štejejo delavci, ki jih enoti posredujejo druga podjetja, in prostovoljni delavci. Pravne osebe so gospodarske družbe, zavodi, društva, državni organi in lokalne skupnosti, zadruge ter druge oblike poslovnih subjektov, ki z vpisom v ustrezni register oziroma evidenco ali z zakonom pridobijo lastnost pravne osebe. Gospodarske družbe so pravne osebe, ki so v skladu z Zakonom o gospodarskih družbah (ZGD) organizirane v eno izmed naslednjih oblik družbe: družba z omejeno odgovornostjo (d. o. o.), družba z neomejeno odgovornostjo (d. n. o.), delniška družba (d. d.), komanditna delniška družba (k. d. d.) in komanditna družba (k. d.). Druge pravne osebe so vse preostale pravne osebe, ki niso družbe. Fizične osebe so samostojni podjetniki in druge registrirane fizične osebe. Objavljanje enterprise births in t-3. Survival rate four years is defined as the share of enterprise survivals in the reference period (t) four years after birth among enterprise births in t-4. Survival rate five years is defined as the share of enterprise survivals in the reference period (t) five years after among enterprise births in t-5. Employees are persons who work for an employer (for legal persons or for individual private entrepreneurs and other registered natural persons), receive payment in the form of salaries and are socially insured on the basis of the employment contract. The employment contract can be made for fixed or unspecified period of time, for fulltime or part-time work. The number of employees includes also trainees, persons performing public works and partners in private companies and institutions in the Republic of Slovenia who are managers (if they do not have compulsory insurance on some other basis). The number of employees excludes students and pupils who work for an employer occasionally and receive payment. The number of persons employed is defined as the total number of persons who work in the observation unit (paid or unpaid), as well as persons who work outside the unit they belong to and are paid by (e.g. sales representatives). It includes part-time, seasonal workers, and home workers on the pay-roll. The number of persons employed excludes workers supplied to the unit by other enterprises. Voluntary workers are also not included. Legal persons are companies, institutions, associations, state bodies and local communities, co-operative societes and other forms of legal entities that obtain the status of legal person by registration in an adequate register or by law. Companies are legal persons that are according to the Companies Act organised as one of the following forms of companies: limited liability company, general partnership, joint stock company, limited partnership with share capital or limited partnership. Other legal persons are all other legal units that are not companies. Natural persons are individual private entrepreneurs and other registered natural persons. Publishing Letno: Prva statistična objava. Demografija podjetij Annually: First Release. Business Demography Slovenske regije v številkah Slovene Regions in Figures Statistični letopis Republike Slovenije Statistical Yearbook of the Republic of Slovenia Podatkovni portal SI-STAT SI-STAT Data Portal STRUKTURNA STATISTIKA PODJETIJ Namen statističnega raziskovanja Namen raziskovanja o strukturni statistiki podjetij je spremljanje poslovanja podjetij ter zagotavljanje mednarodno primerljivih podatkov v skladu z evropskimi standardi o strukturni statistiki podjetij in Evropskim sistemom nacionalnih računov (ESR), spremljanje rezultatov poslovnih subjektov, lokalnih enot in enot enovrstne dejavnosti, spremljanje in ocenjevanje sprememb v posamezni dejavnosti, na ravni regij, ravni države ter v primerjavi z drugimi državami in trgi, spremljanje faktorjev proizvodnje in pogojev poslovanja poslovnih subjektov ter opazovanje specifičnosti posameznih gospodarskih dejavnosti. Izračunani kazalniki omogočajo analiziranje dogajanj in strukturnih sprememb poslovne populacije ter zagotavljanje osnovnih informacij za izdelavo tržnih analiz in sprejemanje poslovnih odločitev v podjetjih ter tudi osnovo za izračun bruto domačega proizvoda in oceno osnovnih makroekonomskih kategorij nacionalnih računov. Strukturna statistika podjetij meri rezultate poslovanja podjetij, investicije, zaposlenost in stroške dela. STRUCTURAL BUSINESS STATISTICS Purpose of the statistical survey The purpose of structural business statistics is to monitor operation of enterprises and to assure internationally comparable data by taking into consideration European standards on structural business statistics and the European System of National Accounts (ESA), to monitor the results of business entities, local units and local kind of activity units, to monitor and estimate changes in individual at regional and national level and in comparison with other countries and markets, to monitor production factors and business conditions, and to monitor specific features of individual economic. The calculated indicators enable the analysis of events and structural changes in the business population and provide basic information for preparing market analysis and making business decisions in the enterprises. In addition, they are the basis for the calculation of gross domestic product and the estimation of basic macroeconomic categories of national accounts. Structural business statistics measures results of enterprises, investments, employment and labour costs. 52

6 Statistični letopis Republike Slovenije 2013 Statistical Yearbook of the Republic of Slovenia 2013 Poslovni subjekti Business entities 3 Enote opazovanja Enote opazovanja so podjetja, registrirana za opravljanje pretežno tržne dejavnosti na ozemlju Republike Slovenije, ki so bila aktivna vsaj del opazovanega obdobja. Poslovanje podjetij, ki po Standardni klasifikaciji institucionalnih sektorjev (SKIS) ne spadajo niti v sektor Država (SKIS 13) niti v sektor Neprofitni izvajalci storitev gospodinjstvom (SKIS 15), je zajeto v celoti. Glavna dejavnost, ki jo podjetja opravljajo, pa spada v eno izmed naštetih področij dejavnosti po SKD 2008: Rudarstvo (B), Predelovalne dejavnosti (C), Oskrba z električno energijo, plinom in paro (D), Oskrba z vodo, ravnanje z odplakami in odpadki, saniranje okolja (E), Gradbeništvo (F), Trgovina, vzdrževanje in popravila motornih vozil (G), Promet in skladiščenje (H), Gostinstvo (I), Informacijske in komunikacijske dejavnosti (J), Poslovanje z nepremičninami (L), Strokovne, znanstvene in tehnične dejavnosti (M), Druge raznovrstne poslovne dejavnosti (N) in Popravila računalnikov in izdelkov za široko rabo (S95). Podjetja so aktivna, če so med letom opazovanja izkazovala prihodke od prodaje ali stroške dela. Viri in metode zbiranja podatkov Podatke za izračun spremenljivk strukturne statistike podjetij pridobivamo iz obstoječih administrativnih in statističnih virov. Glavni viri podatkov so letna poročila gospodarskih družb, zadrug, skladov, samostojnih podjetnikov, pravnih oseb zasebnega prava in pravnih oseb javnega prava, ki jih za statistični namen zbira Agencija Republike Slovenije za javnopravne evidence in storitve (AJPES), in podatki iz davčnega obračuna akontacije dohodnine od dohodka, doseženega z opravljanjem dejavnosti in njegovih prilog izkaza poslovnega izida in bilance stanja (vir omenjenih virov podatkov je Davčna uprava Republike Slovenije DURS). Pri pripravi podatkov upoštevamo tudi dodatne vire: za podatke do leta 2010 Četrtletni vprašalnik gospodarskih družb za obračun dodane vrednosti in bruto investicij (NR-PODJ/ČL), za podatke od leta 2011 naprej pa Četrtletni vprašalnik o poslovanju poslovnih subjektov (POSL-P/ČL), in podatke o davku na dodano vrednost (vir za zadnje je DURS). Podatke o zaposlenosti pridobivamo iz Statističnega registra delovno aktivnega prebivalstva, podatke o investicijah pa z vprašalnikom Letno statistično raziskovanje investicij v osnovna sredstva (vprašalnika INV-1 in INV-2). Pravna podlaga Uredba (ES) št. 295/2008 Evropskega parlamenta in Sveta z dne 11. marca 2008 o strukturni statistiki podjetij (prenovitev); ta opredeljuje zbiranje, urejanje in vrednotenje statističnih podatkov o strukturi, dejavnosti, konkurenčnosti ter rezultatih podjetij v Skupnosti in sporočanje teh podatkov Skupnosti. Izvedbena Uredba Komisije (ES) št. 250/2009 z dne 11. marca 2009 o izvajanju Uredbe (ES) št. 295/2008 Evropskega parlamenta in Sveta glede opredelitev karakteristik, tehničnega formata za prenos podatkov, dvojnih zahtev za poročanje, po NACE Rev. 1.1 in NACE Rev. 2, ter o dovoljenih odstopanjih za strukturno statistiko podjetij, ki med drugim opredeljuje karakteristike, ki se zbirajo v okviru Uredbe (ES) št. 295/2008. Zajetje in uporabljene klasifikacije Podatki o poslovanju podjetij po dejavnosti so prikazani po Standardni klasifikaciji dejavnosti 2008 (SKD 2008). Podatki po standardni klasifikaciji dejavnosti 2002 so objavljeni v Arhivu podatkov po Standardni klasifikaciji dejavnosti 2002 v podatkovnem portalu SI-STAT. Pri zbiranju podatkov za strukturno statistiko podjetij se zajamejo tisti tržni gospodarski subjekti, ki opravljajo katero izmed dejavnosti iz področij dejavnosti od B Rudarstvo do N Druge raznovrstne poslovne dejavnosti in S95 - Popravila računalnikov in izdelkov za široko rabo (brez K Finančne in zavarovalniške dejavnosti) po Standardni klasifikaciji dejavnosti (Uredba o Standardni klasifikaciji dejavnosti, Uradni list RS, št. 69/2007, 17/2008) in ki so bili aktivni vsaj Observation units Observation units are enterprises which are registered for performing predominantly market activity on the territory of the Republic of Slovenia and which were active at least a part of the observation period. Operation of enterprises which are by the Standard Classification of Institutional Sectors (SKIS) not in the Government sector (SKIS 13) and not in the Non-profit institutions serving households sector (SKIS 15) is taken as a whole. Main activity performed is from the following areas of the Standard Classification of Activities 2008: Mining and quarrying (B), Manufacturing (C), Electricity, gas, steam and air conditioning supply (D), Water supply, sewerage, waste management and remediation (E), Construction (F), Wholesale and retail trade, repair of motor (G), Transportation and storage (H), Accommodation and food service (I), Information and communication (J), Real estate (L), Professional, scientific and technical (M), Administrative and support service (N) and Repair of computers and personal and household goods (S95). Enterprises are active if they had turnover or labour costs during the observation period. Sources and methods of data collection Data for calculating the variables of structural business statistics are obtained from existing administrative and statistical sources. The main sources of the data are annual accounts of companies, co-operative societies, funds, sole proprietors, legal entities of private law and legal entities of public law, which are gathered by the Agency of the Republic of Slovenia for Public Legal Records and Related Services (AJPES) for the statistical purposes and prepayment of income taxes for the income realised upon the pursuit of and their enclosures Profit and Loss Accounts and Balance Sheet (the source of both mentioned additional data is the Tax Administration of the Republic of Slovenia). Additional sources are also taken into account: Quarterly Questionnaire on Value Added and Gross Investment for Companies (NR-PODJ/ČL) until 2010, data collected with the statistical survey Quarterly Performance of Enterprises (POSL-P/ČL) from 2011 on and VAT data (the source of the latter is the Tax Administration). Data on employment are gathered from the Statistical Register of Employment and data on investment from the Annual Report on Gross Investments (INV-1 and INV-2 questionnaire). Legal framework Regulation (EC) No 295/2008 of the European Parliament and of the Council of 11 March 2008 concerning structural business statistics (recast) which establishes a common framework for the collection, compilation, transmission and evaluation of Community statistics on the structure, activity, competitiveness and performance of businesses in the Community. Commission Regulation (EC) No 250/2009 of 11 March 2009 implementing Regulation (EC) No 295/2008 of the European Parliament and of the Council as regards the definitions of characteristics, the technical format for the transmission of data, the double reporting requirements for NACE Rev. 1.1 and NACE Rev. 2 and derogations to be granted for structural business statistics, which among others defines characteristics which are collected in the line with Regulation (EC) No 295/2008. Coverage and classifications used Data on performance of enterprises are shown according to the Standard Classification of Activities (SKD 2008). Time series of statistical data according to the NACE Rev. 1.1 are published in Archive of data by NACE Rev. 1.1 in the SI-STAT Data Portal. Structural business statistics covers market business entities which perform from B Mining and quarrying to N - Administrative and support service (without K Financial and insurance ) and S95 - Repair of computers and personal and household goods (S95) of the Standard Classification of Activities (Decree on the Standard Classification of Activities, OJ RS, No. 69/2007, 17/2008) and were active at least part of the observation period. Enterprises are 53

7 3 Poslovni subjekti Statistični letopis Republike Slovenije 2013 Business entities Statistical Yearbook of the Republic of Slovenia 2013 del opazovanega obdobja. Gospodarski subjekti so aktivni, če so med letom opazovanja izkazovali prihodke od prodaje ali stroške dela. Definicije in druga pojasnila Strukturna statistika podjetij prikazuje sliko poslovanja podjetij ter zagotavlja mednarodno primerljive podatke ob upoštevanju evropskih standardov o strukturni statistiki podjetij in evropskega sistema nacionalnih računov. podjetij je število registriranih pravnih ali fizičnih oseb, ki so med letom opazovanja izkazale prihodek ali stroške dela ter bile tako aktivne vsaj del opazovanega obdobja. Prihodki od prodaje so prodajne vrednosti kupcem zaračunanih prodanih proizvodov ali trgovskega blaga in materiala ter opravljenih storitev. Merijo se na podlagi prodajnih cen, navedenih v računih in drugih listinah, zmanjšanih za vse popuste, ki so bili dani ob prodaji ali pozneje, pa tudi za vrednosti vrnjenih količin. Prihodki zajemajo tudi vse stroške in obremenitve, vezane na kupca, ne zajemajo pa davkov in carinskih dajatev na blago ali storitve, ki jih enota fakturira, in davka na dodano vrednost (DDV), morebitne prodaje osnovnih sredstev, prihodkov od financiranja in drugih izrednih prihodkov. Vrednost proizvodnje meri dejanske, v podjetjih proizvedene vrednosti proizvodov in storitev, ki temeljijo na prodaji, vključno s spremembami zalog in z nadaljnjo prodajo blaga in storitev. Dodana vrednost v stroških faktorjev se izračuna kot bruto prihodek iz poslovnih dejavnosti po popravkih za subvencije za poslovanje in posredne davke. Dodana vrednost se v stroških faktorjev računa "bruto", ker se popravki vrednosti (kot je npr. amortizacija) ne odštejejo. Od leta 2010 naprej se pri izračunu dodane vrednosti upoštevajo tudi subvencije, dotacije, regresi, kompenzacije in drugi prihodki, ki so povezani s poslovnimi učinki. Nabava blaga in storitev zajema vrednost vsega blaga in storitev, nabavljenih v obračunskem obdobju za nadaljnjo prodajo ali porabo v proizvodnem postopku, razen investicijske opreme, katere uporaba se vodi kot poraba osnovnih sredstev. To blago in storitve se lahko ali prodajo naprej z nadaljnjim preoblikovanjem ali brez njega, lahko se popolnoma porabijo v proizvodnem postopku ali se predajo v zalogo. Stroški dela so opredeljeni kot skupna nadomestila, v gotovini ali blagu, ki jih je delodajalec izplačal zaposlenim (redno ali začasno zaposlenim kakor tudi zaposlenim, ki delajo na domu) v zameno za opravljeno delo, ki so ga ti opravili v opazovanem obdobju. Stroški dela vključujejo tudi davke in prispevke za socialno zavarovanje zaposlenega, zadržane pri enoti, kakor tudi delodajalčeve obvezne in prostovoljne socialne prispevke. Plače so opredeljene kot celotno nadomestilo, v gotovini ali blagu, izplačljivo vsem osebam, naštetim v plačilni listi (vključno z zaposlenimi na domu), v zameno za delo, opravljeno v računovodskem obdobju, ne glede na to, ali je to delo plačano na podlagi delovnega časa, izdelka ali akorda, in ne glede na to, ali je plačilo za opravljeno delo izplačano redno ali ne. Bruto investicije v opredmetena osnovna sredstva zajemajo vse investicije v vsa opredmetena osnovna sredstva v opazovanem obdobju. Vključena so nova in obstoječa opredmetena osnovna sredstva, kupljena bodisi od tretjih oseb ali proizvedena za lastno uporabo (tj. usredstvena proizvodnja opredmetenih osnovnih sredstev), katerih doba uporabnosti je daljša kakor eno leto, vključno z neproizvedenimi opredmetenimi osnovnimi sredstvi, kakor je zemljišče. Osebe, ki delajo, so vse osebe, ki delajo pri opazovani enoti (plačane in neplačane), in tudi vse tiste osebe, ki delajo zunaj enote, ki ji pripadajo in ki jih plačuje (npr. prodajni zastopniki). Med osebe, ki delajo, se štejejo tudi delavci s krajšim delovnim časom, sezonski delavci in delavci na domu, ki so na plačilnem seznamu opazovane enote. Med osebe, ki delajo, pa se ne štejejo delavci, ki jih enoti posredujejo druga podjetja, in prostovoljni delavci. Zaposlene osebe so osebe, ki delajo pri delodajalcu (pri pravnih osebah, samostojnih podjetnikih ali drugih registriranih fizičnih osebah) in prejemajo plačo ter so na podlagi pogodbe o zaposlitvi obvezno socialno zavarovane. Pogodba o zaposlitvi je lahko sklenjena za nedoločen ali določen čas, ne glede na to, ali gre za zaposlitev s active if they had turnover or labour costs during the observation period. Definitions and other explanations Structural business statistics gives a picture about the operation of enterprises and assures internationally comparable data by considering European standards on structural business statistics and the European System of National Accounts. Number of enterprises is the number of registered legal or natural persons which had turnover or personnel cost and were therefore active during at least a part of the reference period. Turnover is the total amount that the enterprise settled with sale of goods, material and performed services in the reference year. It is measured on the basis of selling prices stated on invoices and other documents less discounts at sale or later on and the value of returned quantities. It includes all costs and charges linked to the buyer and excludes all duties and taxes on the goods or services invoiced by the unit and value added tax, possible sale of fixed assets, financial income, subsidies and other extra income. The production value measures the value of goods and services actually produced by the unit, based on sales, including changes in stocks and the resale of goods and services. Value added at factor cost is calculated as gross income from operating after adjusting for operating subsidies and indirect taxes. Value-added at factor cost is calculated gross because value adjustments (such as depreciation) are not subtracted. From 2010 data on subsidies, grants, allowances, compensation and other revenue related to business performance are also taken into account. Purchases of goods and services include the value of all goods and services purchased during the accounting period for resale or consumption in the production process, excluding capital goods the consumption of which is registered as consumption of fixed capital. The goods and services concerned may be either resold with or without further transformation, completely used up in the production process or, finally, stocked. Personnel costs are defined as the total remuneration, in cash or in kind, payable by an employer to an employee (regular and temporary employees as well as home-workers) in return for work done by the latter during the reference period. Personnel costs also include taxes and employees social security contributions retained by the unit as well as the employer s compulsory and voluntary social contributions. Wages and salaries are defined as the total remuneration, in cash or in kind, payable to all persons counted on the payroll (including home workers), in return for work done during the accounting period, regardless of whether it is paid on the basis of working time, output or piecework and whether it is paid regularly or not. Gross investment in tangible goods includes all investment during the reference period in all tangible goods. Included are new and existing tangible capital goods, whether bought from third parties or produced for own use (i.e. capitalised production of tangible capital goods), having a useful life of more than one year, including nonproduced tangible goods such as land. The number of persons employed is defined as the total number of persons who work in the observation unit (paid or unpaid), as well as persons who work outside the unit they belong to and are paid by (e.g. sales representatives). It includes part-time, seasonal workers, and home workers on the pay-roll. The number of persons employed excludes workers supplied to the unit by other enterprises. Voluntary workers are also not included. Employees are persons who work for an employer (for legal persons or for individual private entrepreneurs and other registered natural persons), receive payment in the form of salaries and are socially insured on the basis of the employment contract. The employment contract can be made for fixed or unspecified period of time, for full- 54

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