Reference metadata describe statistical concepts and methodologies used for the collection and generation of data. They provide information on data quality and, since they are strongly content-oriented, assist users in interpreting the data. Reference metadata, unlike structural metadata, can be decoupled from the data.
Structural business statistics (SBS) describes the structure, conduct and performance of economic activities, down to the most detailed activity level (several hundred economic sectors). SBS covers all activities of the business economy with the exception of agricultural activities, public administration and (largely) non-market services such as education and health. Main characteristics (variables) of the SBS data category:
Business demographic variables (e.g. Number of active enterprises)
"Output related" variables (e.g. Net turnover, Value added)
"Input related" variables: labour input (e.g. Number of employees and self-employed persons, Hours worked by employees); goods and services input (e.g. Purchases of goods and services); capital input (e.g. Gross investments)
Business services statistics (BS) collection contains harmonised statistics on business services. From 2008 onwards BS become part of the regular mandatory annual data collection of SBS. The BS’s data requirement includes variable “Turnover” broken down by products and by type of residence of client.
The annual regional statistics collection includes three characteristics due by NUTS-2 country region and detailed on NACE Rev 2 division level (2-digits).
3.2. Classification system
Statistical Classification of Economic Activities in the European Community (NACE): NACE Rev.2 is used from 2008 onwards. Key data were double reported in NACE Rev.1.1 and NACE Rev.2 only for 2008. From 2002 to 2007 NACE Rev. 1.1 was used and until 2001 NACE Rev.1
The product breakdown is based on the Classification of Products by Activity (CPA) as stated in the Regulation establishing CPA 2008 and its amending Commission Regulation (EU) No 1209/2014 (from reference year 2015 onwards).
3.3. Coverage - sector
Starting reference year 2021 onwards SBS cover the economic activities of market producers within the NACE Rev. 2 Sections B to N, P to R and Divisions S95 and S96. Until 2007 the SBS coverage was limited to Sections C to K of NACE Rev.1.1 and from the reference year 2008 to 2020 data was available for Sections B to N and Division S95 of NACE Rev.2.
From 2008 reference year the data collection Business services covers NACE Rev 2 codes: J62, N78, J582, J631, M731, M691, M692, M702, M712, M732, M7111, and M7112. From 2013, as the first reference year, to 2020 information is published on NACE codes K6411, K6419 and K65 and its breakdown.
Data requirements, simplifications and technical definitions are defined in Commission Implementing Regulation (EU) 2020/1197
3.5. Statistical unit
From the 2018 reporting year onwards, results for enterprises are shown in SBS in accordance with the EU definition of enterprises as stipulated in the Council Regulation (EEC) No 696/93. These enterprises represent the presentation units for SBS.
According to the EU enterprise definition, an enterprise is the smallest combination of legal units that is an organisational unit producing goods or services, which benefits from a certain degree of autonomy in decision-making, especially for the allocation of its resources. An enterprise carries out one or more activities at one or more locations. An enterprise may correspond to a single legal unit ("simple enterprise") or consist of several legal units ("complex enterprise").
The enterprise according to the EU definition is the central presentation unit of business sector-specific SBS. The legal unit is the survey unit for SBS.
3.5.1. Treatment of complex enterprise
Data treatment
Sample frame based on enterprises
No
Surveying all legal units belonging to a complex enterprise
No
Surveying all legal units within the scope of SBS belonging to a complex enterprise
No
Surveying only representative units belonging to the complex enterprise
No
Other criteria used, please specify
Surveying only by a sample of legal units within the scope of SBS belonging to a complex enterprise or to a simple enterprise. Due to this, imputation for missing values may be necessary.
Comment
Not applicable
3.5.2. Consolidation
Consolidation method
Consolidation carried out by the NSI
Yes
Consolidation carried out by responding enterprise/legal unit(s)
No
Other methods, please specify
Not applicable
Comment
Not applicable
3.6. Statistical population
The statistical population comprises all relevant statistical units in the respective NACE Rev. 2 Sections according to the national Business Register (BR).
3.7. Reference area
The results for the enterprise are determined for Germany as a whole.
3.8. Coverage - Time
Reference year 1996 to 2023.
3.9. Base period
Not applicable.
Number of enterprises and number of local units are expressed in units.
Monetary data are expressed in millions of €.
Employment variables are expressed in units.
Per head values are expressed in thousands of € per head.
Ratios are expressed in percentages.
Reference year 2023 (calendar year).
6.1. Institutional Mandate - legal acts and other agreements
Starting with reference year 2021 two new regulations currently form the legal basis of SBS:
The Council Regulation No 58/97 has been amended three times: by Council Regulation No 410/98, Commission Regulation No 1614/2002 and European Parliament and Council Regulation No 2056/2002. As a new amendment of the basic Regulation, it was decided to recast the Regulation No 58/97 in order to obtain a new "clean" legal text. In 2008 the European Parliament and Council adopted Regulation No 295/2008 and the provisions of this Regulation were applicable from the reference year 2008 to reference year 2020. Regulation No 295/2008 was amended by Commission Regulation (EU) No 446/2014.
6.2. Institutional Mandate - data sharing
Data sharing might be possible due to Regulation (EU) 2019/2152 of the European Parliament and of the Council of 27 November 2019 under Article 16 Paragraph 1.
7.1. Confidentiality - policy
Article 16 of the Federal Statistics Act (Bundesstatistikgesetz [BStatG]) guarantees confidentiality. It is strictly followed. Respondents must be informed about their rights and obligations when providing statistical information. Furthermore, individual data are only used for statistical purposes and, subject to non-disclosure and data protection measures, for scientific purposes.
7.2. Confidentiality - data treatment
Methods of primary and secondary data confidentiality are applied by automatic procedures. Additional checks to reduce the number of confidential cells are regularly applied every reference year.
In primary confidentiality, a cell is suppressed amongst others for the following cases:
a) The cell contains data for less than three units (minimum-case-rule).
b) The largest contribution value can be estimated knowing the second largest contribution value, under the condition that the deviation of the estimated contribution value is less than 5% of the largest contribution value (p-percent-rule).
For secondary confidentiality, automated suppression is performed for cross-tables using TauArgus software.
7.2.1. Confidentiality processing
Data treatment
Confidentiality rules applied
Yes
Threshold of number of enterprises (Number)
3
Number of enterprises non confidential, if number of employments is confidential
Yes
Dominance criteria applied
Yes
If dominance criteria applied specify the threshold (Number)
5
Secondary confidentiality applied
Yes
Comment
Not applicable
8.1. Release calendar
Not applicable.
8.2. Release calendar access
Not applicable.
8.3. Release policy - user access
SBS data are simultaneously released to all users. There is no privileged pre-release access to any outside user according to Principle 6.7 of the European Statistics Code of Practice. Since all users have equal access to statistical releases, impartiality is respected.
SBS data are transmitted to Eurostat before they are disseminated at national level.
SBS data are available on Destatis' database “GENESIS-Online” (code 48112) for all users. After registration, users are informed via email when new data are available.
Additional information can be provided on request.
Annual.
10.1. Dissemination format - News release
Not applicable.
10.2. Dissemination format - Publications
Not applicable.
10.3. Dissemination format - online database
Dissemination of GENESIS online database takes place annually. A general link is included below. After using the link, the following code for SBS has to be included: 48112.
From reference year 2023 onwards the following variables are being offered:
'Active owners including assisting family members', 'Commissions from commercial agency' 'Value of self-produced assets', 'Costs for repairs,mainten.,install.,assembly etc.', 'Taxes, public fees and contributions', 'Tax depreciation of tangible assets', 'Statutory social costs', 'Other social costs' 'Interest on borrowed capital', 'Subsidies', 'Ext.proc.of energy a.water supplies - stocks beg.', 'Ext.proc.of energy a.water supplies - stocks end', 'Ext.proc.of energy a.water supplies - receipts', 'Ext.proc.of energy a.water supplies - use', 'Investment in purchased software'.
Three different tables are available:
Enterprises (EU), persons employed, turnover, production value and other business figures: Germany, years, economic activities (WZ2008 1-4-digit hierarchy).
Enterprises (EU), purchases of goods and services, gross investment and other business figures: Germany, years, economic activities (WZ2008 1-4-digit hierarchy).
Enterprises (EU), commissions, costs, subsidies and other business figures: Germany, years, economic activities (WZ2008 1-4-digit hierarchy).
Data are sent to Eurostat to be disseminated in European aggregates. Data will also be released as national data, with additional characteristics, see Chapter 10.3.
10.6. Documentation on methodology
Information on general methodology can be found in annex "New EU Definition of Enterprise as Statistical Unit_Theory and Implementation" below.
Destatis has committed itself to assure and further enhance the quality already attained. Consequently, Destatis implemented comprehensive quality guidelines. To assure quality in the longer terms, Destatis applies a variety of systematic quality assurance measures, among others the European Statistics Code of Practice. Furthermore, Destatis has introduced a comprehensive quality management system based on Total Quality Management (TQM). The conceptual framework is the EFQM (European Foundation for Quality Management) Excellence Model.
11.1. Quality assurance
The quality of SBS with enterprises is ensured during and at the end of the processing of results on the enterprise in accordance with the EU enterprise definition through extensive validation processes and consistency checks. These measures are based on internal statistical analyses and on an application provided by Eurostat for checking data quality and confidentiality. The quality of the results depends largely on the quality assurance measures taken in the individual annual SBS for surveys.
Further information can be found below in the attached quality report (Bereichsuebergreifende Unternehmensstatistik) on SBS 2023, only available in German language.
Quality checks are conducted through the entire production process which is evaluated permanently. Beyond that, Destatis has implemented a controlling system to monitor compliance with standard European quality criteria. The results of this controlling mechanism are for internal purposes only. Therefore, they are not published. In general, the evaluation of quality is in line with the quality criteria of Commission Regulation (EC) No 834/2009: 1. Relevance, 2. Accuracy, 3. Coherence, 4. Comparability, 5. Timeliness, 6. Punctuality and 7. Accessibility.
The assessment of quality of SBS aims at the quality of data resources on the basis of legal units. It is part of surveys for individual economic sector-specific statistics. A quantification of the sampling-related error is done by calculating a relative standard error. Non-sampling errors can occur at all stages of the data collection and compiling process. For instance, it can be related to sample frames or to non-responses from respondents. The overall quality of SBS can be assessed as being high.
12.1. Relevance - User Needs
Main users of SBS at international level are the European Central Bank and the European Commission. At national level the German Central Bank, the Federal Ministry for Economic Affairs and Energy, trade associations, research institutes, accounting frameworks and STS production units are the most important users.
Since national users demand a more specific classification of SBS data, data published at the national level can be different from the data sent to Eurostat. Such additional user needs are, for instance, additional size classes or subsidies in Services statistics.
12.2. Relevance - User Satisfaction
Destatis regularly meets main users in committees of experts that cover specific NACE Rev. 2 Sections. These committees assess existing and new user needs.
Since 2020 a Technical Committee (Fachausschuß Unternehmensstatistiken) discusses internally the results of surveys related to user's satisfaction.
12.3. Completeness
SBS requirements according to EU Regulations and national laws are fulfilled.
13.1. Accuracy - overall
An assessment of the accuracy of SBS for enterprises according to the EU enterprise definition can only be made with the introduction of a new resilient error calculation (currently still under development). The current quality indicators according to Commission Regulation (EU) No 275/2010 can only be calculated for legal units in SBS.
A statement on accuracy of data sources for SBS refers to survey units in the form of legal units of individual business sector-specific SBS. Extensive examinations have been carried out in order to ensure the accuracy of the data transmitted by the respondents. The participation in surveys is mandatory. Therefore, a bias due to selective survey participation is ruled out. Biased results, due to extrapolation methods, are not expected.
Main sources for errors as well as potentials for bias are induced by survey data. All sample surveys are affected by uncertainty and the sampling error increases with the level of detail. As regards non-sampling errors, under-coverage or over-coverage, falsely classified units in the sample frame as well as unit or item non-response may occur.
Quality indicators, including coefficients of variation for variables and weighted unit non-responses, for legal units in SBS by NACE aggregates were implemented according to Commission Regulation (EU) No 275/2010. For calculating these indicators, the SAS program “CLAN” by Statistics Sweden is used.
13.2. Sampling error
SBS surveys on legal units are based on stratified random samples. In Trade and Services statistics, results are grossed up by free extrapolation. This method is also applied for units with less than 20 persons employed in Industry and Construction. If units have 20 or more persons employed in Industry and Construction, results are extrapolated using benchmark figures for each combination of activity class and size class (employment). These benchmark figures are based on results from the investment survey, a complete census for legal units with 20 or more persons employed. In the majority of cases the sampling error is negligible or small. Exceptions regard, e. g. net turnover for certain employment size classes in NACE B, C, D and F.
13.3. Non-sampling error
For SBS surveys on legal units the non-sampling error is small. More details on unit non-response, coverage errors and out-of-scope units are shown below.
Unit non-response
Unit non-response is compensated by adapting the extrapolation factors using correction factors for each stratum. In order to minimize unit non-response, proactive measures such as optimizing the questionnaire design (including pre-testing), enabling online reporting methods and using advanced controls for incoming data have been implemented. If data are incomplete, reminders are sent from the Statistical Offices. The response is obligatory. Otherwise, fines can be imposed up to EUR 5,000. Non-response rates are weighted by variable 220101 (Number of employees and self-employed persons). If no information on this variable is available from the BR, the sum of employees plus one person is used. A separate weighting is used for variable 260101 (Gross investment in tangible non-current assets) since this characteristic originates from a different survey. Consequently, there are different non-response rates. Overall, the unit non-response rate is evaluated as low. The bias is small (with a limited effect in the overall accuracy of the estimate).
Coverage errors
The impact of coverage errors in the Business Register on the quality of the key statistics is assessed as low in Industry and Construction and as medium in Trade and Services. The business register matches the SBS reference year at the time when the sample is drawn.
Out-of-scope units
Out-of-scope units are detected by including specific questions in the survey, having direct contact to the unit and/or doing internet research (e.g. commercial register). Out-of-scope units are excluded from the survey to prevent systematic over-coverage. In Industry and Construction, current information on the number and relevance of these cases are not available. However, earlier examinations of the BR have shown that the relevance of over-coverage is negligible.
14.1. Timeliness
SBS for enterprises are calculated annually for reporting year t.
Data collection for legal units takes place t+15 months after the end of the reference period.
Data transmission to Eurostat, including final results for enterprises, is done at t+18 months.
Data dissemination at national level takes place at t+19 months onwards.
14.2. Punctuality
Generally, all transmission deadlines are met.
Data dissemination at national level took place close after transmitting data to Eurostat.
15.1. Comparability - geographical
The same statistical concepts are applied in the entire national territory. There is no publication of SBS by federal states.
15.2. Comparability - over time
In principle, a comparison over time of the cross-sectoral business statistics is possible.
15.2.1. Time series
Time series
First reference year available (calendar year)
2018
Calendar year(s) of break in time series
2023
Reason(s) for the break(s)
Not applicable
Length of comparable time series (from calendar year to calendar year)
2018 - 2023
Comment
Not applicable
15.3. Coherence - cross domain
SBS can be described as largely coherent with cross-domain enterprise statistics, such as Business Demography (BD).
SBS will further improve the coherence to BD, continuously. For instance, in reference year 2023 Germany has induced additional adaptions to reduce differences of SBS and BD in 2023, such as optimizing extrapolation for SBS (using a simple Horvitz-Thompson estimator for the number of ENT and a calibrated extrapolation factor for the other variables), and making sure that the information gained in the survey is better feedback to the Business Register, in order to minimize discrepancies between the two.
Coherence with National Accounts (NA) or Labour Force Survey (LFS) is currently not revised due to totally different methodological approaches.
15.4. Coherence - internal
SBS can be described as coherent internally.
Destatis use the International Standard Cost Model to measure administrative costs.
To reduce the burden for respondents (legal units), the cost structure surveys, for instance, in Industry and Construction are sample surveys. In a regular period of time (one year; four years) a new sample is drawn in order to replace the survey unit. Legal units with less than 20 persons employed receive a shortened version of the questionnaire, which significantly reduces the burden for small legal units.
As SBS for enterprises are secondary statistics (see 18.5), there are no additional cost or burden for respondents.
17.1. Data revision - policy
At national level Germany does not publish any preliminary results of SBS. Therefore, the data published annually is considered as being final.
Revisions within individual SBS for survey units or within the SBS processes (profiling, imputation, adjusted grossing-up and consolidation) may necessitate a recalculation of final SBS for enterprises.
Due to the effort involved, a complete revision of SBS in the form of a complete recalculation, re-tabulation, and re-publication of the diverse results of SBS is only feasible for the most recently published reporting year (t-1 year). For earlier reporting years (t-2 or older), specific revision information should be published instead, limited only to a few details. A revision of SBS results must be carried out if the scope of the correction amounts to at least 1% of the total SBS result at the federal level of Germany for the characteristics of net turnover or gross value added.
17.2. Data revision - practice
In general, revision of SBS for enterprises is carried out with updated source material for survey units of the revised SBS concerned.
When publishing revised data, it is particularly important to explain which characteristic values have been corrected, why the change was made, and how strongly this affects the results published to date. Statistical confidentiality must be ensured in this process, in addition.
18.1. Source data
Data on SBS for enterprises are obtained annually by processing and linking individual data for legal units of the following SBS surveys.
Investment, structural and cost structure surveys in the manufacturing, mining and quarrying sector,
Investment and cost structure surveys of legal units in the energy and water supply sector,
Investment, structural and cost structure surveys in construction and finishing trades,
Structural surveys in trade and services,
Statistics of insurance companies, pension funds and pension funds,
Cost structure statistics in the medical sector.
The SBS data set is based on statistical surveys for legal units with the following details:
Stratification criteria
The applied method is stratified samples. Stratification criteria are activity according to NACE Rev. 2, employment size class (except for Sections G and I), turnover-size-classes (for Sections G and I), and region.
Selection schemes (sampling rates)
Approximately 360,000 units are surveyed in total. In NACE Rev. 2. In Sections B, C and F the effective sampling sizes are 0-9 (persons employed) 3%, 10-19 2%, 20-249 41%, 250-499 75% and 500+100%. In Sections D and E a complete census is carried out. The sampling rate for G to S96 (excluding O and S94) amounts in average to 10.1%
Threshold values
Legal units with less than EUR 17,500 turnover and no employees in a calendar year are not included in the BR and consequently not part of the relevant population. Small legal units are surveyed with a shorter questionnaire, if possible (e.g. less than 20 persons employed in Sections B, C and F as well as less than EUR 250,000 turnover in Sections H, I, J, K, L, M, N, P, Q, R, S95 and S96). An estimation procedure provides missing characteristics for SBS.
Additional administrative sources
Data from Deutsche Bundesbank and the Federal Financial Supervision Authority (BaFin) are used as basic data for some characteristics. These data are aggregated by each economic breakdown class, regularly updated and not subject to particular revisions.
Frame
The frame for SBS is the BR being updated regularly. A fixed frame is produced annually. Assignment of principal and secondary activities is applied according to the provisions of NACE Rev. 2 (value added). If no information on value added is available, the assignment is based on persons employed (Sections B to F) and turnover (Sections G to S96 (excluding O and S94)). A top-down method is used for identifying activities. The unit’s principal activity is checked annually with regard to the stability rule.
18.1.1. Data sources overview
Data sources overview
Survey data
Yes
VAT data
No
Tax data
No
Financial statements
No
Other sources, please specify
Data on NACE K from German Bank and the Federal Financial Supervision Authority.
Comment
Not applicable
18.2. Frequency of data collection
Annual data collection.
18.3. Data collection
In SBS surveys, specific web-based questionnaires are used. They include data checking during the input process. Reporting via electronic questionnaires is obligatory. In exceptional cases, paper-based questionnaires may be requested. Missing responses are requested by telephone and postal or email reminders.
18.4. Data validation
Generally, data are checked by the Statistical Offices of the Federal States before they are transmitted to Destatis. Plausibility checks are jointly developed by Destatis and the Statistical Offices of the Federal States. Still, Destatis is able to check the plausibility of data and, if necessary, to contact the survey unit directly. As regards administrative data, Destatis can also check the plausibility of data, whereas the reporting legal unit cannot be contacted.
Data checking and editing comprise several steps of completeness checks (data integrity rules), validity checks (internal consistency) and plausibility checks. First completeness and validity checks are already conducted during the data input process. The Statistical Offices of the Federal States check for unit-non-response and enforce, if necessary, compliance with the response obligation.
A variety of comprehensive plausibility checks are carried out for each response (micro data validation), among others by using information from the previous reporting year, from other surveys (e.g. investment survey or short-term-statistics) and from the Business Register. Implausible figures maybe corrected automatically for small units whose impact on results is negligible. After extrapolating, the figures are subject to final plausibility checks (macro data validation), e.g. by checking significant ratios and taking into account the economic activity and/or the peculiarities of the Federal States.
The approved data for survey units (legal units) will be further processed for profiling, imputation, adjusted grossing-up and consolidation. In each process step resilient data validation checks were established. After final completion of all required validation procedures, the process for data transmission to Eurostat and for publication of SBS for enterprises can be induced.
18.5. Data compilation
SBS for enterprises is based on individual data of legal units determined in the respective business sector-specific surveys. Results are calculated for the enterprise according to the Council Regulation (EEC) No 696/93 basing on process steps such as profiling, imputation, adjusted grossing-up and consolidation. Further information on the process steps are included in the attachment under Chapter 10.6.
18.6. Adjustment
All surveys covering SBS refer to the calendar year. In some cases, the financial year of enterprises does not match the SBS reference year. These data are used in SBS without further adjustment.
Not applicable.
Structural business statistics (SBS) describes the structure, conduct and performance of economic activities, down to the most detailed activity level (several hundred economic sectors). SBS covers all activities of the business economy with the exception of agricultural activities, public administration and (largely) non-market services such as education and health. Main characteristics (variables) of the SBS data category:
Business demographic variables (e.g. Number of active enterprises)
"Output related" variables (e.g. Net turnover, Value added)
"Input related" variables: labour input (e.g. Number of employees and self-employed persons, Hours worked by employees); goods and services input (e.g. Purchases of goods and services); capital input (e.g. Gross investments)
Business services statistics (BS) collection contains harmonised statistics on business services. From 2008 onwards BS become part of the regular mandatory annual data collection of SBS. The BS’s data requirement includes variable “Turnover” broken down by products and by type of residence of client.
The annual regional statistics collection includes three characteristics due by NUTS-2 country region and detailed on NACE Rev 2 division level (2-digits).
Data requirements, simplifications and technical definitions are defined in Commission Implementing Regulation (EU) 2020/1197
From the 2018 reporting year onwards, results for enterprises are shown in SBS in accordance with the EU definition of enterprises as stipulated in the Council Regulation (EEC) No 696/93. These enterprises represent the presentation units for SBS.
According to the EU enterprise definition, an enterprise is the smallest combination of legal units that is an organisational unit producing goods or services, which benefits from a certain degree of autonomy in decision-making, especially for the allocation of its resources. An enterprise carries out one or more activities at one or more locations. An enterprise may correspond to a single legal unit ("simple enterprise") or consist of several legal units ("complex enterprise").
The enterprise according to the EU definition is the central presentation unit of business sector-specific SBS. The legal unit is the survey unit for SBS.
The statistical population comprises all relevant statistical units in the respective NACE Rev. 2 Sections according to the national Business Register (BR).
The results for the enterprise are determined for Germany as a whole.
Reference year 2023 (calendar year).
An assessment of the accuracy of SBS for enterprises according to the EU enterprise definition can only be made with the introduction of a new resilient error calculation (currently still under development). The current quality indicators according to Commission Regulation (EU) No 275/2010 can only be calculated for legal units in SBS.
A statement on accuracy of data sources for SBS refers to survey units in the form of legal units of individual business sector-specific SBS. Extensive examinations have been carried out in order to ensure the accuracy of the data transmitted by the respondents. The participation in surveys is mandatory. Therefore, a bias due to selective survey participation is ruled out. Biased results, due to extrapolation methods, are not expected.
Main sources for errors as well as potentials for bias are induced by survey data. All sample surveys are affected by uncertainty and the sampling error increases with the level of detail. As regards non-sampling errors, under-coverage or over-coverage, falsely classified units in the sample frame as well as unit or item non-response may occur.
Quality indicators, including coefficients of variation for variables and weighted unit non-responses, for legal units in SBS by NACE aggregates were implemented according to Commission Regulation (EU) No 275/2010. For calculating these indicators, the SAS program “CLAN” by Statistics Sweden is used.
Number of enterprises and number of local units are expressed in units.
Monetary data are expressed in millions of €.
Employment variables are expressed in units.
Per head values are expressed in thousands of € per head.
Ratios are expressed in percentages.
SBS for enterprises is based on individual data of legal units determined in the respective business sector-specific surveys. Results are calculated for the enterprise according to the Council Regulation (EEC) No 696/93 basing on process steps such as profiling, imputation, adjusted grossing-up and consolidation. Further information on the process steps are included in the attachment under Chapter 10.6.
Data on SBS for enterprises are obtained annually by processing and linking individual data for legal units of the following SBS surveys.
Investment, structural and cost structure surveys in the manufacturing, mining and quarrying sector,
Investment and cost structure surveys of legal units in the energy and water supply sector,
Investment, structural and cost structure surveys in construction and finishing trades,
Structural surveys in trade and services,
Statistics of insurance companies, pension funds and pension funds,
Cost structure statistics in the medical sector.
The SBS data set is based on statistical surveys for legal units with the following details:
Stratification criteria
The applied method is stratified samples. Stratification criteria are activity according to NACE Rev. 2, employment size class (except for Sections G and I), turnover-size-classes (for Sections G and I), and region.
Selection schemes (sampling rates)
Approximately 360,000 units are surveyed in total. In NACE Rev. 2. In Sections B, C and F the effective sampling sizes are 0-9 (persons employed) 3%, 10-19 2%, 20-249 41%, 250-499 75% and 500+100%. In Sections D and E a complete census is carried out. The sampling rate for G to S96 (excluding O and S94) amounts in average to 10.1%
Threshold values
Legal units with less than EUR 17,500 turnover and no employees in a calendar year are not included in the BR and consequently not part of the relevant population. Small legal units are surveyed with a shorter questionnaire, if possible (e.g. less than 20 persons employed in Sections B, C and F as well as less than EUR 250,000 turnover in Sections H, I, J, K, L, M, N, P, Q, R, S95 and S96). An estimation procedure provides missing characteristics for SBS.
Additional administrative sources
Data from Deutsche Bundesbank and the Federal Financial Supervision Authority (BaFin) are used as basic data for some characteristics. These data are aggregated by each economic breakdown class, regularly updated and not subject to particular revisions.
Frame
The frame for SBS is the BR being updated regularly. A fixed frame is produced annually. Assignment of principal and secondary activities is applied according to the provisions of NACE Rev. 2 (value added). If no information on value added is available, the assignment is based on persons employed (Sections B to F) and turnover (Sections G to S96 (excluding O and S94)). A top-down method is used for identifying activities. The unit’s principal activity is checked annually with regard to the stability rule.
Annual.
SBS for enterprises are calculated annually for reporting year t.
Data collection for legal units takes place t+15 months after the end of the reference period.
Data transmission to Eurostat, including final results for enterprises, is done at t+18 months.
Data dissemination at national level takes place at t+19 months onwards.
The same statistical concepts are applied in the entire national territory. There is no publication of SBS by federal states.
In principle, a comparison over time of the cross-sectoral business statistics is possible.
