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1 STRUCTURAL BUSINESS STATISTICS METHODOLOGY

Luxembourg

On the following pages, you will find information about this country's statistical system and its various national data sources used for Structural Business Statistics. You can also consult the national statistical institute at their website: http://www.statec.public.lu/.

Contents

LUXEMBOURG 1

1. STATISTICAL SYSTEM 3

1.1. Institution 3

1.2. Legal basis 3

1.3. National classifications 4

1.4. Statistical Units 6

1.5. Business Register 7

1.6. Explanation of the main sources of data 11

2. NATIONAL DATA SOURCES: ANNUAL SURVEYS 11

2.1. General information 11

2.2. Population coverage 13

2.3. Information collected on each unit 14

2.4. Primary data collection method 16

2.5. Production of results 17

2.6. Quality 18

2.7. Dissemination 18


3. NATIONAL DATA SOURCES: PUBLIC ACCOUNTS & SURVEY OF LARGE FIRMS 19

3.1. General information 19

3.2. Population coverage 20

3.3. Information collected on each unit 21

3.4. Primary data collection method 22

3.5. Production of results 23

3.6. Quality 23

3.7. Dissemination 24


1. Statistical System

1.1. Institution

1.1.1. Name of the institution responsible

STATEC. "Service central de la statistique et des études économiques" (Central service for statistics and economic studies).

1.1.2. Responsibilities for structural business statistics

Data on structural business statistics are collected and processed by the structural business statistics unit C3 of STATEC (unité C3: statistiques structurelles d'entreprises).

1.1.3. Person responsible for structural business statistics

Mr Marc ORIGER Head of division C Service Central de la Statistique et des Etudes Economiques B.P. 304 L-2013 Luxembourg Tel.: (+352) 478 4263 Fax: (+352) 26 20 37 26 E-mail: [email protected]

(Reference year: 2003)

1.2. Legal basis

1.2.1. Current legal basis

General statistical law

Law of 9 July 1962 establishing STATEC and law of 2 August 2002 governing the use of name-linked data for information processing.

Right to collect data in general

Articles 1 and 7 of the general statistical law govern data collection.

General obligation of enterprises to reply

Articles 1 and 7 of the general statistical law govern the obligation to provide information.

Obligation to safeguard confidential data

Article 26 of the Law of 2 August 2002 regulates the use of name-linked data in information processing.

Right of access to administrative data

Article 3 of the Grand-Ducal Regulation of 17 December 1986 authorises the creation and use by the VAT Administration of a name-linked database on persons liable to value-added tax.



1.2.2. Changes to legislation planned

New laws on the use of a harmonised accounting scheme for enterprises are under preparation.


1.3. National classifications

1.3.1. Activity classifications

Name of classification

NACE Rev. 1.1 and NACE-LUX.

Date of creation

NACE Rev. 1 and NACE-LUX were created in 1993 and revised by the end of 2004.

Date of introduction for structural business statistics

NACE 70 was used up to and including 1993. From 1994 to 2002 NACE Rev. 1 has been used. Nace Rev.1.1 has been introduced starting with reference year 2003.

Compatibility with NACE Rev. 1, existence of a 5th or 6th digit

NACE-LUX is a 5-digit classification where the 4-digit level is identical with NACE Rev. 1.1

Unit responsible for classifying activities

Business register unit.

Variable used for identifying principal and secondary activities

Enterprises are classified in accordance with the provisions of Council Regulation (EEC) No 696/93. The principal activity is determined on the basis of the value added or, failing that, according to any criterion which comes closest: the turnover. The secondary activities are determined according to the provisions of Council Regulation (EEC) No 696/93 and are indicated only if known. The number of secondary activities per enterprise is limited to three. The ancillary activities are determined in accordance with the provisions of Council Regulation (EEC) No 696/93.

Method used for identifying activities

Top-down approach.

Stability rules applied

A unit can change its activity and classification if a clear change in its activity is observed over a period of 3 years.

Independence of classification of units

Independent classification of statistical units.

Existence of time series in the classification

Time series in the new national classification exist back to 1985 and are published in the statistical yearbook (annuaire statistique) which is also available on the Internet.



1.3.2. Regional classification

Classification or list of levels

National classification by canton, municipality (commune).

Compatibility with NUTS

There is no correspondence between NUTS levels and national administrative divisions. Luxembourg is considered as one single region.


1.3.3. Legal forms list

Summary Sole proprietorship Partnership (general or limited) Private limited company Public undertaking Co-operative society Any other legal form (non-profit association, government department, etc.). Detailed list I. Sole proprietorships (EI) 1. Articles of association: -- 2. Number of partners: the entrepreneur alone (craftsman or trader). 3. Capital: no compulsory capital. 4. Compulsory legal reserve: no. 5. Financial liability: unlimited liability for the debts of the business against personal property. 6. Taxation: property tax, business tax, wealth tax, personal income tax. 7. Registration. II. General partnerships (SENC). 1. Articles of association: private deed or notarial deed, extracts of which are published. 2. Number of partners: 2 3. Capital: neither minimum nor maximum, in cash, in kind or in the form of work or services. 4. Compulsory legal reserve: no. 5. Financial liability: unlimited, joint and several liability of partners for the partnerships debts against their personal property. 6. Taxation: initial capital tax, property tax, business tax, wealth tax, partners are subject to personal income tax. 7. Registration. III. Limited partnerships (SECS) 1. Articles of association: private deed or notarial deed, extracts of which are published. 2. Number of partners: 2 3. Capital: no set minimum or maximum contribution, which may be in cash, in kind, or in the form of work or services. 4. Compulsory legal reserve: no. 5. Financial liability: unlimited, joint and several liability of partners for the partnerships debts against their personal property. Liability of limited partners up to


the amount of their respective investments. 6. Taxation: initial capital tax, property tax, business tax, wealth tax; the partners are subject to personal income tax. 7. Registration. IV. Private limited liability companies (SARL) 1. Articles of association: notarial deed, published in full. 2. Number of partners: a one-person SARL, or minimum 2 maximum 40 legal or natural persons. 3. Capital: minimum 12,395 EUR to be fully subscribed and fully paid up. Contributions in cash or in kind. 4. Compulsory legal reserve: yes. 5. Financial liability: liability up to the amount of the contribution to capital. 6. Taxation: initial capital tax, property tax, business tax, wealth tax, corporate income tax, various taxes and duties. 7. Registration. V. Public limited companies (SA) 1. Articles of association: notarial deed, published in full. 2. Number of partners: 2 natural or legal persons. 3. Capital: minimum 30,987 EUR fully subscribed and at least one quarter paid up. Contributions in cash or in kind. 4. Compulsory legal reserve: yes. 5. Financial liability: liability up to the amount of the contribution to capital. 6. Taxation: initial capital tax, property tax, business tax, wealth tax, corporate income tax, various taxes and duties. 7. Registration. VI. Cooperatives (SC) 1. Articles of association: notarial deed or private deed, published in full. 2. Number of partners: minimum 7 persons. 3. Capital: variable contributions and shares cannot be transferred to third parties. 4. Compulsory legal reserve: no. 5. Financial liability: partners may choose to be liable jointly or severally, with no limitation or up to a certain value. 6. Taxation: -- 7. Registration.


1.3.4. Other classifications

Subject of other classifications

None

Classification

Not relevant.


1.4. Statistical Units

1.4.1. List of existing units

Enterprise Legal unit liable to VAT


Kind-of-activity unit Local kind-of-activity unit

1.4.2. Definitions of each unit

An enterprise is taken to be any legal unit subject to VAT. Within the terms of Council Regulation (EEC) No 696/93, an enterprise is taken to be an organisational unit producing goods or services, which benefits from a certain degree of autonomy in decision-making, especially for the allocation of its current resources. An enterprise carries out one or more activities at one or more locations. This definition is accompanied by a link between the enterprise and the legal unit: the enterprise corresponds to either the legal unit or a combination (the smallest one) of legal units. The legal units are either legal persons whose existence is recognised by law independently of the persons or institutions which may own them or are members of them or natural persons who are engaged in an economic activity in their own right. In most cases the legal unit corresponds to the enterprise. The kind-of-activity unit (KAU) groups all the parts of an enterprise contributing to the performance of an activity at NACE class level. The local KAU follows the definition given in the Council Regulation on this subject (696/93).

1.4.3. Summary of use of each unit

Registered: the main statistical unit used in the register is the legal unit (natural or legal person), which is in most cases identical to an enterprise. Information about the link between legal units and the enterprise is available since 2005. Reporting unit: Legal unit. Observation unit: Legal unit, KAU.


1.5. Business Register

1.5.1. General information

Name of register

Répertoire d’entreprises (Business register).

Institution responsible for the register

STATEC. Unité du "Répertoire des entreprises" (Business register unit).

Person responsible

Mike Hartmann STATEC 13, rue Erasme B.P.304 L-2013 Luxembourg Tel.: (+352) 478 4389 Fax: (+352) 46 77 34 E-mail: [email protected]

Purpose of the register

To meet the provisions of the Council Regulation (EEC) No 2186/93 of 22.07.1993.


Legal basis

The law of 9 July 1962 on the establishment of STATEC.

Obligation to register for births and deaths

There is no obligation for enterprises to register with STATEC, but enterprises are required by law to register in other administrative registers that are used by STATEC to update its business register.

Date of creation and major changes

1979. The historical register covers the period from 1970 to the present day. Major changes in order to make the register operational were completed by 1992.

Date first used for structural business statistics

1992. Note that between 1979 and 1992 the register existed in embryo.

Limits of legal right of access

There is no external access to the business register.

Exceptions concerning common classifications

None


1.5.2. Population coverage

Activities covered

The business register covers all activities in Sections C-K and O of NACE Rev. 1. It covers part of the activities in Sections A (agriculture), L (public administration), M (education), N (health and social work) and Q (extra-territorial organisations and bodies). Sections completely excluded are B (fishing) and P (private households with employed persons).

Geographical area covered

All covered.

Size classes covered

Enterprises of all sizes are covered.

Other inclusions or exclusions

All legal forms are covered. The business register comprises: — all legal persons (whether liable to VAT or not); — all other legal units liable to VAT; — certain categories of unit not liable to VAT. Legal persons may be: — commercial enterprises - PLCs, service enterprises, co-operatives, etc; — holding companies, CIIs (fond commun de placement, open-end investment companies, SICAF etc.); — Government departments, public-law institutions, associations of communes;


— non-profit associations, trade unions, economic, political, sports and religious associations, non-stock corporations, etc. Natural persons are sole proprietorships either — liable to VAT, in other words providing goods or services within the national territory subject to VAT in excess of 10 000 EUR per year, or — with paid employees.

Coverage rate

The business register comprises some 27 000 active units. The historical register now contains more than 190 000 units.

Registered units

The main statistical unit used in the register is the legal unit (natural or legal person), which is in most cases identical to an enterprise.


1.5.3. Record contents

Level of activity classified

NACE code of principal activity and of secondary activity if known (up to a maximum of three secondary activities).

Level of geographical location recorded

Name and address of the enterprise.

Method of size registration

The turnover of enterprises and the number of employees are recorded.

Registration or not of legal form

The legal form is registered as part of the national identification number.

Registration or not of foreign ownership

No information contained in the register.

Registration or not of public ownership

No

Distinction between market oriented and non-market units

Current practice using criteria such as legal form, NACE activity, institutional sector.1

-- not available –

Registration or not of inter unit links

Links between legal units and the enterprise, links between the enterprise and local units

1 The need of aiming at a common approach to the delineation of market oriented enterprises and non-market units has been identified. This distinction is relevant for the comparability of data, particularly in view of envisaged pilot studies on NACE sections M, N and O. Therefore NSIs are asked to describe their current practices of making this distinction, i.e. what criteria are used and how they are applied.


List of economic variables registered

Since 1993 the register has included monthly and quarterly data on turnover as well as annual data. Turnover as recorded in the register is the turnover declared to the authority responsible for collecting VAT. It consists of amounts invoiced by the enterprise during the reference year, corresponding to market sales and services rendered to third parties. Turnover comprises own-account work and all taxes and duties levied on products or services originating from the enterprise, with the exception of VAT invoiced by the enterprise to its customers. It also comprises all expenses borne by the customer, even if invoiced separately. Customer discounts, rebates and other price reductions are included; discounts for cash or prompt payment are excluded. Turnover also includes sales of fixed assets and certain subsidies linked to production.

Other characteristics registered

The characteristics that can be extracted from the register are: — National identification number (Matricule nationale), comprising for natural persons the date of birth and sex and for legal persons the year of foundation and legal form; — IBLC number (Intrastat identifier of companies); — Dates of foundation/start-up of activity, cessation/winding-up of the unit.


1.5.4. Register updating

List of main sources of information for updating

The national register of legal persons of the State Computer Centre. The descriptive register of persons liable to value-added tax of the VAT Administration. The descriptive register of employers in the social security records. The Luxembourg Central Bank. The Commissariat aux assurances (insurance authority).

Frequency of receipt of updates by the register team

The register is updated every month on the basis of the descriptive register of persons liable to VAT and the national register of legal persons. The monthly comparison with the descriptive social security register is also intended to: — complete the statistical business register by incorporating all employers; — check their classification by economic activity in the social security records.

Frequency with which the raw data in the administrative sources are updated

(if known)

Monthly

Lead time between the update of the administrative source and receipt by the register team

-- not available – (Reference year: 2003)


1.5.5. Dissemination

Existence of standard dissemination and possibility of special tabulations

There is an annual publication.

Name and type of dissemination used

STATEC makes available to the public an abbreviated version of the register published (on paper and cd-rom) under the title of 'Les entreprises luxembourgeoises' (Luxembourg enterprises).

Description of standard tables produced

-- not available --

Delay within which data is disseminated from the end of a given reference year

6 months


1.5.6. Changes to the register's legal basis, coverage, contents,

updating and dissemination

Local units have been covered for the first time for the reference year 2002. Currently, an update is done for reference year 2005.


1.6. Explanation of the main sources of data

The main structural business survey is supplemented by published accounts for the largest enterprises.


2. National Data Sources: Annual Surveys

2.1. General information

2.1.1. Practical information

Type of source

Survey and administrative sources.

Name of source

Annual survey. The survey is made up of several sector specific surveys that are all run with similar methodologies. These are: — survey of industrial activities; — survey of construction activities; — survey of commercial activities; — survey of hotels, restaurants and cafés; — survey of transport activities (including travel agencies); — survey of service activities (covers NACE Rev. 1.1 activities as defined by the SBS-Regulation);


— survey of financial auxiliary activities; — survey of non-bank financial establishments and leasing establishments.

Institution responsible for the source

STATEC Unité C3 : statistiques structurelles d’entreprises (Business statistics unit) 13, rue Erasme B.P. 304 L-2013 Luxembourg

Person responsible

Mrs. Lucia Gargano Head of unit C3 Service Central de la Statistique et des Etudes Economiques B.P. 304 L-2013 Luxembourg Tel.: (+352) 478 4359 Fax: (+352) 22 84 96 E-mail: [email protected]

Legal basis

National legislation: Law of 9 July 1962 establishing STATEC and law of 2 August 2002 governing the use of name-linked data in information processing. European legislation: Council Regulation (EC, EURATOM) No 58/97 of 20 December 1996 concerning structural business statistics.

Obligation on units to provide data

Law of 9 July 1962 establishing STATEC. Article 7: Refusal to provide the information requested, the refusal to provide information within the required delay as well as the supply of incorrect data will be subject to a fine of between 251 and 2500 EUR. These fines have been increased by laws of 19 November 1975 and 19 June 1994.

Date of first use as a source

The source has been changed quite significantly for 1996. Prior to this date not all activities were covered annually.

Reference year of this report

2003

Register on which the source is based

Business register.

Expected changes in legal basis, obligation to respond and register used

The creation of a ‘ balance sheet register’ (centrale des bilans), which will collect enterprises’ annual reports, is under preparation. Legislation is under way to make the use of a unique accounting scheme by enterprises compulsory. In the same time new laws are implemented concerning the access for Statec to that register.

As a consequence, we expect to be able to reduce the amount of data collected via questionnaires in near future.



2.1.2. Use of administrative information

Enumeration and description of the administrative data sources used

-- not available -- Identification of units in the administrative source with those in the business register (linkage).

-- not available -- Definition of the administrative information respective to the statistical variables used.

-- not available -- Definition of the administrative units respective to the statistical units in the SBS.

-- not available --

2.1.3. Summary of questionnaires

Summary of different national questionnaires used in the survey

Separate questionnaires are used for: — industrial activities; — construction activities; — commercial activities; — hotels, restaurants and cafes; — transport activities; — service activities; — financial intermediation auxiliary activities; — non-bank financial establishments and leasing establishments.

Expected changes in national questionnaires

Changes could be expected in a medium term with the implementation of the amended SBS-R and NaceRev. 2 regulation or even with the access to administrative sources (see expected changes in legal basis).


2.2. Population coverage

Activities covered

This survey covers since 1996 sections C to K of NACE Rev. 1.1 and market activities of section O


All regions are covered.


Enterprises from all size classes are covered.


None


Reporting unit

The legal unit.

Observation unit(s)

KAU and enterprise.

Expected changes in the population surveyed

None


2.3. Information collected on each unit

2.3.1. Summary list of variables

The information collected is based on the most usual company accounting plan known in Luxembourg in general agreement with the European directives on this matter. Information that is common to all activities is: — identification of the enterprise; — employment; — balance sheet; — generation of income and profit and loss account; — depreciation table.


2.3.2. Variables from Annex 1 of the SBS Regulation

Number of enterprises (11 11 0)

This information is available.

Number of local units (11 21 0)

This information is available.

Turnover (12 11 0)

This is collected in the survey. This covers amounts billed during the reference period for goods sold on the market and services provided to third parties. This covers also charges billed to the client such as packaging and transport. Reductions in prices, rebates and discounts are deducted except for discounts given for payment within agreed delays.

Production value (12 12 0)

This can be calculated from variables collected in the survey.

Value added at factor costs (12 15 0)

This can be calculated from variables collected in the survey.

Total purchases of goods and services (13 11 0)

This can be calculated from variables collected in the survey. These purchases are valued exclusive of VAT. The amount of non-deductible VAT is registered separately. Import taxes and transport charges related to these purchases are recorded separately if they are not included in the purchase price. Reductions in prices, rebates and discounts are deducted.


Purchases of goods and services for resale in the same condition as received

(13 12 0)

This can be calculated from variables collected in the survey. These purchases are valued exclusive of VAT. The amount of non-deductible VAT is registered separately. Import taxes and transport charges related to these purchases are recorded separately if they are not included in the purchase price. Reductions in prices, rebates and discounts are deducted.

Personnel costs (13 31 0)

This is collected in the survey as gross wages and salaries, wages for students and temporary staff and social security charges.

Wages and salaries (13 32 0)

This is collected in the survey. Gross wages and salaries are recorded before deductions of social security charges and before the deduction of income taxes. They cover wages and salaries directly linked to work done, indemnities for leave, over-time, night work, gratuities, performance bonuses, 13th and 14th month bonuses, holiday bonuses, delocalisation and cost of living allowances, travelling and accommodation allowances, payments in kind, commissions, attendance fees and shares.

Gross investment in tangible goods (15 11 0)

This is collected in the survey. Investments are valued at purchase price plus installation and transfer costs, excluding deductible VAT. Any investment subsidies are not to be deducted. Capitalised production is valued taking account of the costs of the labour force, the raw materials used and a proportion of overheads that can be attributed to these works. Buildings and structures are recorded in the reference year in which the work is done regardless of whether the work is completed or not in that year. For other tangible goods, the value of the goods is recorded in the reference period in which the goods are delivered and made available to the enterprise.

Number of persons employed (16 11 0)

This is collected in the survey. Personnel made available by another enterprise whether linked to the observation unit or not are excluded from this heading. Included are working proprietors, unpaid family workers and employees. Unpaid family workers include persons working regularly for the enterprise without a contract that do not receive a fixed income in return for the work done. This is limited to those persons working regularly in the enterprise. Sales staff and apprentices are included in the number of employees. All of these headings are recorded on the 30th September of the reference year and as an annual average.

Number of employees (16 13 0)

This is collected in the survey. Sales staff and apprentices are included in the number of employees. The number of employees is recorded on the 30th September of the reference year and as an annual average.

Other variables collected but not specified in Annex 1 of the SBS Regulation

The following information is collected for all activities: — local units and links with other enterprises; — dates of foundation and start-up; — hours actually worked and employment breakdowns (full-time/part-time/apprentices, border workers); — accounting data (balance sheet, movements in tangible and intangible fixed assets, profit-and-loss account);


— details on VAT; — personnel costs.


2.3.3. Time span covered by data

The period covered is the calendar year.


2.3.4. Expected changes in information collected

None


2.4. Primary data collection method

2.4.1. Media

Postal questionnaire except for some larger enterprises where published accounts are used.

2.4.2. Timetable of data collection

The time taken to send out the questionnaires and get the information from enterprises, starting from the end of the reference period, is in principle 14-15 months.

2.4.3. Sample or census

The survey is based on a sample for the units which have less than 50 employees or less than 7 million EUR turnover. For units with 50 or more employees or turnover above 7 million EUR, the survey is exhaustive. The number of enterprises covered by the survey is limited to about 2,600.

2.4.4. Criteria for stratification

The sample is drawn according to the European commission's recommendations (3 April 1996) on the definitions of SMEs. Large enterprises have employment greater than or equal to 250 persons or turnover greater than or equal to 40 million EUR. Medium sized enterprises have employment greater than or equal to 50 and less than 250 persons and turnover less than 40 million EUR. Small enterprises have employment less than 50 persons and turnover less than 7 million EUR.

2.4.5. Threshold values and sample percentages

The survey covers all enterprises falling into the medium sized and large enterprise classes. Different sampling percentages are used for enterprises in the small size class.


2.4.6. Response rate

87% for 2003.

2.4.7. Actions to speed up or increase the rate of response

Units are required by law to respond to questionnaires by the prescribed deadlines. Three reminders are sent to units that are late in returning their questionnaires. A unit may be prosecuted if it refuses to supply the requested information.

In order to increase the response rate, enterprises are allowed to send, instead of the completed questionnaire, copies of their annual reports and VAT declaration.

2.4.8. Frequency of data collection or list of recent reference years

Data collection is annual.

2.4.9. Expected changes in data collection methodology

See point 2.1.1


2.5. Production of results

Estimates for non-response

Non-response is estimated through the medium of the data that the concerned units stated in prior surveys and of information on turnover and number of employees contained in our business register.

Estimates for grossing-up

Units outside of the sample are estimated by grossing-up collected data by using turnover and/or the number of employees by strata.

Confrontation with other data sets

In order to check the quality or to complete some data sets, especially for large companies, data is confronted with intrastat, short term or balance of payments data.

Other calculations made

Data are used for National Accounts purposes.

Criteria for the identification of confidential data

Data are confidential: — if a NACE Class/Group contains fewer than four units; — if one unit represents more than 85% of the value added of a NACE Class/Group; — if two units combined represent more than 85% of the value added of a NACE Class/Group

Expected changes in production methods

None



2.6. Quality

2.6.1. Calculation procedure of coefficients of variation

Description of the calculation procedure of the coefficients of variation, including any procedure applied thereby to take into account misclassification or imputation of missing survey data

-- not available --

2.6.2. Summary description of quality criteria calculated for national

purposes

Data is regularly checked by the national accounts unit by confrontation with other data sets and is amended on the legal unit level when inconsistencies are detected.

2.6.3. Expected changes in quality evaluation

-- not available --


2.7. Dissemination

2.7.1. National dissemination

Name and media of national dissemination used

The results are published in the statistical yearbook and on the interne, http:/www.statistiques.public.lu


Tables include data on the number of units, turnover, employment, production value, value-added and personnel costs by economic activity.

Delay within which data is disseminated from the end of a given reference

year

The time taken to produce final survey results for the population is in principle 20 months from the end of the reference period.

Treatment of confidential data

Confidential data are not published.

Expected changes in national dissemination methods

None


2.7.2. Transmission to Eurostat and other organisations

Data are transmitted according to the provisions of the SBS Regulation. Data are also transmitted to the OECD and other international organisations on request.



3. National Data Sources: Public accounts & Survey of large firms

3.1. General information

3.1.1. Practical information

Type of source

Published accounts are used.

Name of source

Annual survey of large firms (CFL, CLT-UFA, Cargolux, Luxair, P&T, tram syndicates in the canton of Esch, Luxembourg stock exchange, SES, WSA etc.).

Institution responsible for the source

STATEC Unité C3 : statistiques structurelles d’entreprises 13, rue Erasme B.P. 304 L-2013 Luxembourg

Person responsible

Mrs. Lucia Gargano Head of unit C3 Service Central de la Statistique et des Etudes Economiques B.P. 304 L-2013 Luxembourg Tel.: (+352) 478 4359 Fax: (+352) 22 84 96 E-mail: [email protected]

Legal basis

National legislation: Law of 9 July 1962 establishing STATEC and law of 2 August 2002 governing the use of name-linked data in information processing. European legislation: Council Regulation (EC, EURATOM) No 58/97 of 20 December 1996 concerning structural business statistics.

Obligation on units to provide data

Law of 9 July 1962.

Date of first use as a source

1985

Reference year of this report

2003

Register on which the source is based

Not relevant as information is drawn directly from published accounts for individually chosen units.

Expected changes in legal basis, obligation to respond and register used

None



3.1.2. Use of administrative information

Enumeration and description of the administrative data sources used

-- not available --

Identification of units in the administrative source with those in the business

register (linkage).

-- not available --

Definition of the administrative information respective to the statistical variables used.

-- not available --

Definition of the administrative units respective to the statistical units in the

SBS.

-- not available --

3.1.3. Summary of questionnaires

Summary of different national questionnaires used in the survey

Annual accounts are used instead of questionnaires.

Expected changes in national questionnaires

Not relevant.


3.2. Population coverage

Activities covered

Individual units are selected rather than activities.


Individual units are selected rather than regions.


Only large units are selected.


Individual units are selected based on size.

Reporting unit

Legal unit.

Observation unit(s)

Legal unit.

Expected changes in the population surveyed

None



3.3. Information collected on each unit

3.3.1. Summary list of variables

Accounting data Employment Personnel costs


3.3.2. Variables from Annex 1 of the SBS Regulation

Number of enterprises (11 11 0)

This information is available from this source.

Number of local units (11 21 0)

This information is not available from this source.

Turnover (12 11 0)


Production value (12 12 0)


Value added at factor costs (12 15 0)


Total purchases of goods and services (13 11 0)


Purchases of goods and services for resale in the same condition as received

(13 12 0)


Personnel costs (13 31 0)


Wages and salaries (13 32 0)


Gross investment in tangible goods (15 11 0)


Number of persons employed (16 11 0)


Number of employees (16 13 0)



Other variables collected but not specified in Annex 1 of the SBS Regulation

The following information is collected: — accounting data (balance sheet, movements in tangible and intangible fixed assets, profit-and-loss account); — employment and personnel costs.


3.3.3. Time span covered by data

The period covered is the calendar year.


3.3.4. Expected changes in information collected

None


3.4. Primary data collection method

3.4.1. Media

Annual accounts are used.

3.4.2. Timetable of data collection

8-10 months after the reference period.

3.4.3. Sample or census

Not relevant.

3.4.4. Criteria for stratification

Not relevant.

3.4.5. Threshold values and sample percentages

Not relevant.

3.4.6. Response rate

100%

3.4.7. Actions to speed up or increase the rate of response

Units are required by law to respond by the prescribed deadlines. Reminders are sent to units that are late in sending their accounts. A unit may be prosecuted if it refuses to supply the information requested.


3.4.8. Frequency of data collection or list of recent reference years

Annual

3.4.9. Expected changes in data collection methodology

None


3.5. Production of results

Estimates for non-response

Not relevant.

Estimates for grossing-up

Not relevant.

Confrontation with other data sets

The data is combined with the survey results concerning structural business statistics.

Other calculations made

Data are used for National Accounts purposes.

Criteria for the identification of confidential data

General confidentiality rules are applicable but 4 enterprises have agreed (in writing) to allow STATEC to publish data for their respective NACE Class or Group.

Expected changes in production methods

None


3.6. Quality

3.6.1. Calculation procedure of coefficients of variation

Description of the calculation procedure of the coefficients of variation, including any procedure applied thereby to take into account misclassification or imputation of missing survey data

-- not available --

3.6.2. Summary description of quality criteria calculated for national

purposes

Not relevant.

3.6.3. Expected changes in quality evaluation

Not relevant.



3.7. Dissemination

3.7.1. National dissemination

Name and media of national dissemination used

No separate results are published. The results are published in the statistical yearbook and disseminated on the internet together with those of the survey concerning structural business statistics.


Not relevant.

Delay within which data is disseminated from the end of a given reference year

Not relevant.

Treatment of confidential data

General confidentiality rules are applicable but 4 enterprises have agreed (in writing) to allow STATEC to publish data for their respective NACE Class or Group.

Expected changes in national dissemination methods

None


3.7.2. Transmission to Eurostat and other organisations

Data are transmitted according to the SBS Regulation, combined with the results of the survey concerning structural business statistics. Data are also transmitted to the OECD and other international organisations on request.


SBS Meth LU - European Commission | Choose your …ec.europa.eu/eurostat/ramon/nat_methods/SBS/SBS_Meth_LU.pdf · d'entreprises). 1.1.3. Person ... Law of 9 July 1962 establishing

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