SUMMARY CHARTS 1 COVERAGE AND SECTORAL STRUCTURE

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1 COVERAGE AND SECTORAL STRUCTURE 1.1 NUMBER OF CBI CORPORATIONS AND COVERAGE 1.2 CONTRIBUTION TO THE COVERAGE OF CBA AND CBB. DATABASES 1,, No. of corporations coverage 1 1 coverage 8, 6, 4, 94,687 44.9 688,83 629,926 627,12 66,336 47.9 48. 49.9 49.7 379,14 3.4 8 6 4 8 6 4 16. 18. 17.9 19.3 18.6 1.3 2, 2 2 28.9 29.3 3.1 3. 31. 2.1 211 212 213 214 21 216 (p) 211 212 213 214 21 216 (p) NUMBER OF CORPORATIONS GVA COVERAGE CBA CBB 1.3 GVA BY SECTOR. COMPARISON WITH NATIONAL ACCOUNTS 1 NA CBI 8 6 4 2 199 2 28 213 214 21 199 2 28 213 214 21 ENERGY INDUSTRY WHOLESALE AND RETAIL TRADE, AND HOTELS AND RESTAURANTS INFORMATION AND COMMUNICATION OTHER 1.4 COVERAGE. GROSS VALUE ADDED BY SECTOR (21) 9 8 7 6 4 3 2 1 S1 S2 S3 S4 S S6 S7 S8 S9 S1 S11 S12 S13 S14 S1 Agriculture, forestry and fishing S7 Wholesale and retail trade; repair of motor vehicles S2 Mining and quarrying and motorcycles S3 Manufacturing S8 Transportation and storage S4 Electricity, gas, steam and air conditioning supply S9 Accommodation and food service activities S1 Information and communication S Water supply; sewerage, waste management and S11 Real estate activities remediation activities S12 Professional, scientific and technical activities S6 Construction S13 Administrative and support service activities S14 Other service activities SOURCES: Mercantile Registries, INE and Banco de España.

1 COVERAGE AND SECTORAL STRUCTURE (cont d) 1. TOTAL-ECONOMY COMPENSATION OF EMPLOYEES, BY COMUNIDADES AUTÓNOMAS (REGIONS). 21 21.8 1.6 COMPENSATION OF EMPLOYEES OF CORPORATIONS REPORTING TO THE CBSO, ACCORDING TO WORK CENTRE (21). CBA DATABASE 2.9 26.3 19. 11.2 CATALONIA MADRID ANDALUSIA VALENCIA REGION BASQUE COUNTRY GALICIA REST 19.1 34. CATALONIA MADRID ANDALUSIA VALENCIA REGION BASQUE COUNTRY GALICIA REST 4.9 7.3 9...8 7.3 7.9 1.7 COMPENSATION OF EMPLOYEES. CBSO COVERAGE BY COMUNIDADES AUTÓNOMAS (REGIONS). 21 8 6 4 2 Andalusia Aragon Asturias Balearic Islands Canary Islands Cantabria Castille-La Mancha Castille- Leon Catalonia Estremadura Galicia Madrid Murcia Navarre Basque Country La Rioja Valencia Region Ceuta and Melilla ACCORDING TO WORKPLACE ACCORDING TO REGISTERED OFFICE 1.8 INTERNATIONAL COMPARISONS. COVERAGE RATE OF NATIONAL SAMPLES IN BACH (21) 1 8 6 4 2 Spain (a) Austria (c) Belgium (a) Czech Republic (c) (d) Germany (b) France (a) Italy (b) Poland Portugal (a) Slovakia (a) (d) COVERAGE RATE SOURCES: Mercantile Registries, INE, BACH (European Committee of Central Balance Sheet Data Offices ECCBSDO ) and Banco de España. a Coverage of average number of employees. b Coverage of net turnover. c Coverage of number of corporations. d Latest available information: to 214 in Czech Republic and to 213 in Slovakia.

2 REPRESENTATIVENESS OF THE SAMPLES. COMPARISON OF CNE/CBI INFORMATION 2.1 GROSS VALUE ADDED AT FACTOR COST 1 - -1 211 212 213 214 21 216 2.2 COMPENSATION OF EMPLOYEES 1 - -1 211 212 213 214 21 216 2.3 FINANCIAL COSTS 4 2-2 -4 211 212 213 214 21 216 CNE BASE 21 CBI SOURCES: Mercantile Registries, INE and Banco de España.

2 REPRESENTATIVENESS OF THE SAMPLES. COMPARISON OF CNE / CBI INFORMATION (cont d) 2.4 COMPENSATION OF EMPLOYEES/GROSS VALUE ADDED 7 7 6 6 211 212 213 214 21 216 CNE BASE 21 CBI (a) 2. COMPATIBILITY WITH SOCIAL SECURITY EMPLOYMENT STATISTICS (216) (b) Contributions to growth rate of employment by branch of activity Numbers registered for Social Security (in pp) Aggregate growth (3.) Negative contributions Positive contributions pp..4.3.2.1. -.1 -.1 Negative contributions. Education.1.2 Positive contributions Food and beverages services Wholesale trade, except motor vehicles and motorcycles.3 Retail trade, except motor vehicles and motorcycles Employment activities.4. pp CBI (in pp) Aggregate growth (4.1) 2.6 COMPARISON OF BACH/CBI INFORMATION. GROSS VALUE ADDED AT FACTOR COST 1 - -1 27 28 29 21 211 212 213 214 21 216 TOTAL BACH SPAIN SOURCES: Mercantile Registries, INE, BACH (European Committee of Central Balance Sheet Data Offices ECCBSDO ) and Banco de España. a Chained time series: to avoid the problems arising when the sample of firms differs in two consecutive bases, the chart is prepared using the averages for the two years common to those two bases, except for the last two observations. Given the lesser coverage of the latest base, the 216 observation is obtained from that of 21 by applying the internal rate of change of the 216 base. b The continuous line depicts the bisector on which, ideally, the observations of each sector of activity should lie in the event of full coincidence between the two sources of statistical information (CBI and Social Security registrations). The observations showing distance from this line are thus those that evidence a greater discrepancy. Their absolute significance arises from two differences: one, between the rates of change observed in both sources; and another, owing to the differences in the weights of the sample and population.

2 REPRESENTATIVENESS OF THE SAMPLES. COMPARISON OF CNE / CBI INFORMATION (cont d) 2.7 COMPARISON OF BACH/CBI INFORMATION. FINANCING COST INDICATOR (BACH definition) 6 4 3 2 27 28 29 21 211 212 213 214 21 216 TOTAL BACH SPAIN 2.8 AVERAGE CUSTOMER COLLECTION PERIOD. INTERNATIONAL COMPARISONS. BACH DATABASE (FSA WG) (211-21) 9 Days 6 3 Total FSA Spain Belgium Germany France Italy Poland Portugal Turkey 2.9 AVERAGE SUPPLIER PAYMENT PERIOD. INTERNATIONAL COMPARISONS. BACH DATABASE (FSA WG) (211-21) Days 1 8 6 4 2 Total FSA Spain Belgium Germany France Italy Poland Portugal Turkey SOURCES: Mercantile Registries, BACH (European Committee of Central Balance Sheet Data Offices ECCBSDO ) and Banco de España.

3 RESULTS OF NON-FINANCIAL CORPORATIONS (27-216). CBI 3.1 Main indicators for all corporations, large corporations and SMEs 3.1.1 GROSS VALUE ADDED AT FACTOR COST 1 - -1-1 27 28 29 21 211 212 213 214 21 216 3.1.2 PERSONNEL COSTS 1 - -1 27 28 29 21 211 212 213 214 21 216 3.1.3 EMPLOYMENT (growth rates) AND TEMPORARY EMPLOYMENT 1 27.9 23.9 - -1 21.9 27 28 29 21 211 212 213 214 21 216 RATIO OF NON-PERMANENT EMPLOYMENT/TOTAL EMPLOYMENT

3 RESULTS OF NON-FINANCIAL CORPORATIONS (27-216). CBI (cont d) 3.1 Main indicators for all corporations, large corporations and SMEs 3.1.4 PERSONNEL COSTS PER EMPLOYEE. COMPARISON WITH CPI FOR THE YEAR 4 3 2 1-1 -2 27 28 29 21 211 212 213 214 21 216 CPI 3.1. GROSS OPERATING PROFIT 3 1-1 -3 27 28 29 21 211 212 213 214 21 216 3.1.6 DISTRIBUTION OF GVA BETWEEN PERSONNEL COSTS AND GROSS OPERATING SURPLUS 1 7 2 8.9 63. 66.6 66. 67.6 68.3 68. 68. 6.8 6.3 27 28 29 21 211 212 213 214 21 216 PERSONNEL COSTS GROSS OPERATING SURPLUS SOURCES: Mercantile Registries, INE and Banco de España.

3 RESULTS OF NON-FINANCIAL CORPORATIONS (27-216). CBI (cont d) 3.1 Main indicators for all corporations, large corporations and SMEs 3.1.7 FINANCIAL COSTS 4 2-2 -4 27 28 29 21 211 212 213 214 21 216 3.1.8 ANALYSIS OF DEVELOPMENTS IN FINANCIAL COSTS 4 pp 3 1-1 -3 27 28 29 21 211 212 213 214 21 216 INTEREST-BEARING DEBT-LARGE CORPORATIONS FINANCIAL COSTS-LARGE CORPORATIONS FINANCIAL COSTS-SMEs INTEREST-BEARING DEBT-SMEs 3.1.9 FINANCIAL COSTS/OUTPUT (a) 6 4 3 2 1 27 28 29 21 211 212 213 214 21 216 a Chained time series: to avoid the problems arising when the sample of firms differs in two consecutive bases, the chart is prepared using the averages for the two years common to those two bases, except for the last two observations. Given the lesser coverage of the latest base, the 216 observation is obtained from that of 21 by applying the internal rate of change of the 216 base.

3 RESULTS OF NON-FINANCIAL CORPORATIONS (27-216). CBI (cont d) 3.1 Main indicators for all corporations, large corporations and SMEs 3.1.1 ORDINARY NET PROFIT 1 - -1 27 28 29 21 211 212 213 214 21 216 3.1.11 NET RESULT/GROSS VALUE ADDED (a) 3 2 1-1 27 28 29 21 211 212 213 214 21 216 3.1.12 ORDINARY RETURN ON INVESTMENT (R1) (a) Ratio 1 8 6 4 2 27 28 29 21 211 212 213 214 21 216 a Chained time series: to avoid the problems arising when the sample of firms differs in two consecutive bases, the chart is prepared using the averages for the two years common to those two bases, except for the last two observations. Given the lesser coverage of the latest base, the 216 observation is obtained from that of 21 by applying the internal rate of change of the 216 base.

3 RESULTS OF NON-FINANCIAL CORPORATIONS (27-216). CBI (cont d) 3.1 Main indicators for all corporations, large corporations and SMEs 3.1.13 ORDINARY RETURN ON EQUITY (R.3) (a) Ratio 14 12 1 8 6 4 2-2 27 28 29 21 211 212 213 214 21 216 3.1.14 ORDINARY RETURN ON INVESTMENT (R1), COST OF DEBT (R2) AND DIFFERENCE (R1 - R2) (a) Ratio 1 8 6 4 2 27 28 29 21 211 212 213 214 21 216 R1 R2 R1 - R2 a Chained time series: to avoid the problems arising when the sample of firms differs in two consecutive bases, the chart is prepared using the averages for the two years common to those two bases, except for the last two observations. Given the lesser coverage of the latest base, the 216 observation is obtained from that of 21 by applying the internal rate of change of the 216 base.

3 RESULTS OF NON-FINANCIAL CORPORATIONS (27-216).CBI (cont d) 3.1 Main indicators for all corporations, large corporations and SMEs 3.1.1 AVERAGE CUSTOMER COLLECTION PERIOD (a) 8 Days 6 4 2 27 28 29 21 211 212 213 214 21 216 3.1.16 AVERAGE SUPPLIER PAYMENT PERIOD (a) 1 Days 8 6 4 27 28 29 21 211 212 213 214 21 216 3.1.17 NET TRADE FINANCING (CUSTOMERS-SUPPLIERS) / SALES (a) Days 3 2 1 27 28 29 21 211 212 213 214 21 216 a Chained time series: to avoid the problems arising when the sample of firms differs in two consecutive bases, the chart is prepared using the averages for the two years common to those two bases, except for the last two observations. Given the lesser coverage of the latest base, the 216 observation is obtained from that of 21 by applying the internal rate of change of the 216 base.

3 RESULTS OF NON-FINANCIAL CORPORATIONS (27-216). CBI (cont d) 3.1 Main indicators for all corporations, large corporations and SMEs. Breakdown by size and main activity 3.1.18 AVERAGE CUSTOMER COLLECTION PERIOD (212-216). BREAKDOWN BY SIZE AND MAIN ACTIVITY 1 Days 12 9 6 3 S1 S2 S3 S4 S S6 S7 S8 S9 S1 S11 S12 S13 S14 TOT G PY Me Pe Mc 3.1.19 AVERAGE SUPPLIER PAYMENT PERIOD (212-216). BREAKDOWN BY SIZE AND MAIN ACTIVITY Days 2 2 1 1 S1 S2 S3 S4 S S6 S7 S8 S9 S1 S11 S12 S13 S14 TOT G PY Me Pe Mc 3.1.2 NET TRADE FINANCING (CUSTOMERS-SUPPLIERS)/SALES (212-216). BREAKDOWN BY SIZE AND MAIN ACTIVITY 1 Days 7 2-2 - S1 S2 S3 S4 S S6 S7 S8 S9 S1 S11 S12 S13 S14 TOT G PY Me Pe Mc S1 Agriculture, forestry and fishing S1 Information and communication S2 Mining and quarrying S11 Real estate activities S3 Manufacturing S12 Professional, scientific and technical activities S4 Electricity, gas, steam and air conditioning supply S13 Administrative and support service activities S14 Other service activities S Water supply; sewerage, waste management and TOT Total remediation activities G Large S6 Construction PY SMEs S7 Wholesale and retail trade; repair of motor vehicles and Me Medium motorcycles Pe Small S8 Transportation and storage Mc Micro-enterprises S9 Accommodation and food service activities

3 RESULTS OF NON-FINANCIAL CORPORATIONS (27-216). CBI (cont d) 3.2 Others indicators for all corporations, large corporations and SMEs BALANCE SHEET AND FLOWS 3.2.1 ASSETS Structure 1 8 6 4 2 211 212 213 214 21 216 TANGIBLE FIXED ASSETS (BOOK VALUE) TANGIBLE FIXED ASSETS (CURRENT PRICES) OTHER NON-FINANCIAL ASSETS LOANS SHARES AND OTHER EQUITY OTHER FINANCIAL ASSETS BALANCE SHEET AND FLOWS 3.2.2 LIABILITIES Structure 1 8 6 4 2 211 212 213 214 21 216 LOANS QUOTED SHARES (BOOK VALUE) QUOTED SHARES. BOOK VALUE REVALUATION OTHER SHARES AND OTHER EQUITY OTHER LIABILITIES BALANCE SHEET AND FLOWS 3.2.3 DEBT RATIO E.1. INTEREST-BEARING BORROWING/NET ASSETS (a) 4 3 2 27 28 29 21 211 212 213 214 21 216 a Chained time series: to avoid the problems arising when the sample of firms differs in two consecutive bases, the chart is prepared using the averages for the two years common to those two bases, except for the last two observations. Given the lesser coverage of the latest base, the 216 observation is obtained from that of 21 by applying the internal rate of change of the 216 base.

3 RESULTS OF NON-FINANCIAL CORPORATIONS (27-216). CBI (cont d) 3.2 Others indicators for all corporations, large corporations and SMEs BALANCE SHEET AND FLOWS 3.2.4 E2. INTEREST-BEARING BORROWING / (GROSS OPERATING PROFIT + FINANCIAL REVENUE) (a) 1, 8 6 4 2 27 28 29 21 211 212 213 214 21 216 BALANCE SHEET AND FLOWS 3.2. DEBT RATIO. INTEREST BURDEN (INTEREST ON BORROWED FUNDS / (GROSS OPERATING PROFIT + FINANCIAL REVENUE) (a) 3 3 2 2 1 1 27 28 29 21 211 212 213 214 21 216 BALANCE SHEET AND FLOWS 3.2.6 NET FIXED CAPITAL FORMATION. CBI DATABASE Absolute values 2, 1, -1, -2, 211 212 213 214 21 216 CURRENT PRICES BOOK VALUE a Chained time series: to avoid the problems arising when the sample of firms differs in two consecutive bases, the chart is prepared using the averages for the two years common to those two bases, except for the last two observations. Given the lesser coverage of the latest base, the 216 observation is obtained from that of 21 by applying the internal rate of change of the 216 base.

3 RESULTS OF NON-FINANCIAL CORPORATIONS (27-216). CBI (cont d) 3.2 Others indicators for all corporations, large corporations and SMEs BALANCE SHEET AND FLOWS 3.2.7 COMPOSITION OF INCREASE IN TANGIBLE FIXED ASSETS (combined ratios) 1 - -1 211 212 213 214 21 216 NET INVESTMENT REVALUATION AND OTHER CHANGES IN VOLUME