Exploitation variables
The following lists and defines the common economic and tax magnitudes based on information from the income and corporate tax models. The homogenization of the information in the financial statements is completed in a unified profit and loss account, in order to be able to compare these economic magnitudes and the taxation borne by the individual entrepreneur as a result of the income received from his economic activity and the tax burden borne by a company declaring Corporation Tax for carrying out the same economic activity.
The values in the Main Variables and Profit and Loss Account tables can be studied through the amounts (in thousands of euros) or as averages, calculated from the number of companies/entrepreneurs that meet the condition studied. To do this, in each table, the publication allows you to select one of the two measures.
- Number of companies
- Number of salaried employees
- Companies with zero tax quota
- Production
- Turnover
- Intermediate consumption
- Supplies
- Other operating expenses
- Value Added (VA)
- Personnel costs
- Gross Operating Profit (EBITDA)
- Amortizations and Provisions
- Impairment and result of disposal of fixed assets
- Net Operating Profit (NOP)
- Financial Result (FR)
- Profit before tax (PRT)
- Direct taxes
- Accounting Result or Result After Taxes (RDI)
- Assets
- Positive tax base
- Total tax liability
- Net share
- Ratios and rates