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Methodology

Block II: Annual Accounts of Companies

The statistical tables are structured into four independent sections, each of which offers different options for viewing the available data:

  • Balance
  • Profit and Loss Accounts (Analytics)
  • Adjustments to accounting results
  • Ratios

Balance: Table presenting information on tax returns for the four groups differentiated by the model adapted to the 2008 General Accounting Plan, which complete the detailed amounts that make up their Assets, Liabilities and Net Worth.

Analytical Profit and Loss Account: Table presenting information on the main components of the analytical profit and loss account adapted to each group and to the 2008 general accounting plan. The definition of some derived magnitudes can be found in the section "Variables under study".

Adjustments to Accounting Result: They consist of increases and decreases to the accounting result resulting from technical adjustments (differences in tax and commercial criteria or those derived from international agreements) and adjustments that constitute the expression of tax benefits that operate by reducing the taxable base of the tax.

Ratios: tables that present information on the most representative economic and financial ratios of non-financial companies and credit institutions. The definition of ratios in relation to the items on a company's balance sheet and profit and loss account is specified in the "ratios" section of this methodology.

In these last three blocks of information, from the balance sheet to the ratios, it is possible to access more disaggregated information according to the type of company:

  • Total companies. It can be broken down by Autonomous Community and sector or by company size and sector (this breakdown is only available in the Adjustments to accounting results section).
  • Credit Institutions. It can be broken down by Autonomous Community or by size (the breakdown by Autonomous Community is not available in the Ratios section).
  • Insurance companies. It can be broken down by Autonomous Community or by dimension (not available in the Ratios section).
  • Collective investment. It can be broken down by Autonomous Community. (not available in the Ratios section).
  • Non-financial corporations. These are in turn broken down by Autonomous Community and by sector, by company size and sector, and by type of company (exempt, cooperative, transparent, large companies, and small companies).
    • The subgroup of Large Companies and Small Companies is classified by Sector or by Autonomous Community.

In addition, information on companies belonging to groups is shown with the following details:

  • For National Totals and company types: Credit institutions, insurance companies, and non-financial corporations, in the balance sheet, profit and loss account, and adjustments to accounting results.