Databases
BACH - Bank for the Accounts of Companies Harmonized - is a database containing harmonized annual accounts statistics of European non-financial enterprises. Hence, the database was conceived as a useful tool both for country comparisons and to analyze the structure and performances of the non-financial companies in Europe.
Available data:
- Aggregated values: Income statement, Balance-sheet and financial ratios;
- Measures: absolute values, weighted averages and quartiles;
- 12 European countries: Austria, Belgium, Croatia, France, Germany, Hungary, Italy, Luxembourg, Poland, Portugal, Slovakia and Spain;
- Period: from 2000 onwards;
- Breakdowns by 4 size classes (Small, Medium, SMEs, Large) and business sectors (NACE sections and divisions);
- Complete set of methodological notes;
- Countries’ details and specificities.
You may access the BACH database free of charge and find more information on BACH database in the Brochure (about database content) and Userguide (about technical insights).
ERICA - European Records of IFRS Consolidated Accounts - is a database of aggregated and harmonized accounting data of non-financial listed groups of 9 European countries, based on IFRS accounting standards. Together with the data, yearly analyses on European groups are released through specific publications.
Available data:
- Aggregated values: Income statement, statement of other comprehensive income, statement of financial position, statement of cash flows, additional disclosures and ratios of non-financial listed groups
- Measures: absolute values, weighted averages, number of groups, minimums, maximums and quartiles
- 9 European countries: Austria, Belgium, France, Germany, Greece, Italy, Portugal, Spain and Turkey. It should be stressed that aggregated figures on country level (based on the country in which the parent entity is established), are not necessarily representative for the national economy, since the activities of listed groups can be spread among many other countries through their subsidiaries.
- Period: From 2005 onwards
- Breakdowns by 3 size classes (Small, Medium, Large) and business sectors (4 broad and 14 detailed sectors of activity)
You may access the ERICA database free of charge and find more information on ERICA database in the Brochure (about database content) and Userguide (about technical insights).
FSA - Financial Statement Analysis - databases provide aggregated data on specific financial indicators.
Database on periods of collection and payment in trade credits - this database contains indicators of days sales outstanding (DSO) and days payable outstanding (DPO), used as proxies for customer and supplier payment periods, based on accounting information drawn from financial statements of firms from Belgium, France, Germany Italy, Poland, Portugal, Spain and Turkey. Breakdown by Country, Sector, Size and Year. Data is provided as weighted mean and statistical distributions. Available from 2000.
Data base on Financing cost of non-financial corporations - Financing cost is an indicator of great relevance to determine the capacity of firms of giving back their debt service. It is important to know the similarities and differences of this indicator by country, size and sector. For this reason FSA WG decided to build up a database with an indicator of financial cost. The definition of the indicator has benefited from BACH items, based on accounting information drawn from financial statements of firms from (Belgium, Germany, Denmark, France, Croatia, Italy, Poland, Portugal, Spain and Turkey).