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 non-financial business economy with the exception of agricultural activities and personal services. Limited information is available on banking, insurance and pension funds.
Main characteristics (variables) of the SBS data category:
Business demographic variables (e.g. Number of enterprises)
"Output related" variables (e.g. Turnover, Value added)
"Input related" variables: labour input (e.g. Employment, Hours worked); goods and services input (e.g. Total of purchases); capital input (e.g. Material investments)
3.2. Classification system
Statistical Classification of Economic Activities in the European Community (NACE): NACE Rev.1 was used until 2001, NACE Rev. 1.1 since 2002, and NACE Rev 2 is used from 2008 onwards. Key data were double reported in NACE Rev.1.1 and NACE Rev.2 for 2008. From 2009 onwards, only NACE Rev.2 data are available.
The regional breakdown of the EU Member States is based on the Nomenclature of Territorial Units for Statistics (NUTS). Detailed information about the consecutive NUTS Regulations can be found at Eurostat's website
The SBS coverage was limited to Sections C to K of NACE Rev.1.1 until 2007. Starting from the reference year 2008 data is available for Sections B to N and Division S95 of NACE Rev.2. With 2013 as the first reference year information is published on NACE codes K6411, K6419 and K65 and its breakdown.
Enterprise: Usually corresponding to the legal unit, e.g. limited-liability corporations, sole traders, partnerships, etc. In some cases several legal units which are run as one entity are gathered into one enterprise.
Establishment: An establishment or part of an enterprise, that is situated in a single location and produces one -- or mainly one -- sort of goods and services.
3.6. Statistical population
Enterprise and establishment in the private secondary and tertiary industries.
3.7. Reference area
Denmark
3.8. Coverage - Time
1999-2020
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.
2020
The accounts statistics for a given year t, relate to annual accounts ending in the period from 1 May of year t to 30 April of year t+1.
6.1. Institutional Mandate - legal acts and other agreements
In the compilation of the account statistics the confidentiality policy of Statistics Denmark is followed. More information about Information security and data confidentiality can be found here: https://www.dst.dk/en/OmDS/strategi-og-kvalitet/datasikkerhed-i-danmarks-statistik
7.2. Confidentiality - data treatment
If one or two of the units in a group accounts for XX% (XX is Confidential) or more of the turnover, the figures for the group are not declared and are simply suppressed (primary confidentiality). The secondary confidentiality is used to reach the desired protection for risky cells, it is necessary to suppress additional non-risky cells.
8.1. Release calendar
The publication date appears in the release calendar. The date is confirmed in the weeks before.
Statistics are always published at 8:00 a.m. at the day announced in the release calendar. No one outside of Statistics Denmark can access the statistics before they are published. Theme publications etc. may be published at other times of the day. The National Statistician can decide that such publications may be released before their official publication time, e.g. to the media and other stakeholders.
Annual
10.1. Dissemination format - News release
The figures are published annually in a news release in Danish: https://www.dst.dk/Site/Dst/Udgivelser/nyt/GetPdf.aspx?cid=39636
10.2. Dissemination format - Publications
Summaries are given in the Statistical Ten-Year Review in Danish: https://www.dst.dk/da/Statistik/nyheder-analyser-publ/Publikationer/VisPub?cid=40865
The survey data are organized in annual files comprising a complete set of accounting items for every single business enterprise and its component units (establishments). The survey files can easily yield alternative breakdowns and tabulations, in addition to those published. There are also some files ("sum files") containing aggregations for activities, kinds of ownership, size groups and regions.
Rules concerning external users’ access to microdata: https://www.dst.dk/Site/Dst/SingleFiles/GetArchiveFile.aspx?fi=formid&fo=dataconfidentiality--pdf&ext={2}
10.5. Dissemination format - other
The survey data are organized in annual files comprising a complete set of accounting items for every single business enterprise and its component units (establishments). The survey files can easily yield alternative breakdowns and tabulations, in addition to those published.
Statistics Denmark follows the principles in the Code of Practice for European Statistics (CoP) and uses the Quality Assurance Framework of the European Statistical System (QAF) for the implementation of the principles. This involves continuous decentralized and central control of products and processes based on documentation following international standards. The central quality assurance function reports to the Working Group on Quality. Reports include suggestions for improvement that are assessed, decided and subsequently implemented.
11.2. Quality management - assessment
As with all questionnaire and administrative surveys, statistical uncertainty must be taken into account. However, the quality of the statistics is generally considered to be high.
The statistics are more uncertain at workplace level than at enterprise level, as the distribution method rests on assumptions. Despite the uncertainty, however, it is assessed that the information is reliable at the main sector and regional level.
12.1. Relevance - User Needs
Users: Public authorities, Eurostat, employers' and employees' federations, private firms, politicians, scientists, economists, journalists, students.
12.2. Relevance - User Satisfaction
The statistics have many users and are widely used. Users are particularly pleased to use the statistics as it is the most basic source of information for industry's general structural development.
There is no user satisfaction survey.
12.3. Completeness
For some industries no detailed figures are published due to confidentiality.
13.1. Accuracy - overall
Some items of the statistical questionnaire go beyond the level of disclosure prescribed by the annual accounts legislation. A case in point is the question concerning expenditure on fuel and energy. In those cases it is more difficult or more trouble for the firms to provide the requested information, and it is likely that some underreporting occurs.
Investment is another subject which is not itemized in the annual accounts, but information on the subject can be deduced from a separate table in the notes to the accounts where acquisitions and disposals of fixed assets are specified. So investment too could be underreported to some extent by those respondents who fill in and return the questionnaires. 2005 is the first year where investment information is available for the firms from SKAT, which means that the total investment estimates is assumed to be more reliable from this year.
The accounts statistics are less reliable at the establishment level than at the enterprise level because the allocation procedures are based on assumptions. But also at the establishment level the published results for major activity groups and for counties are deemed to be reliable.
13.2. Sampling error
The main basis of the figures (except number of enterprises, employees (in FTE) and persons employed (in FTE)) is questionnaire data collected for a sample of enterprises and information from TAX-authority and the Danish Business Authority. A sample can not give an accurate picture of the population, and therefore the figures are subject to some sampling errors.
For the calculation of confidence intervals the spread is used, which can be observed among the reported data. The spread is a measure of the variation in the data from individual firms, the larger the spread, the greater the variation. The calculation is performed to calculate the spread and thus confidence interval, taking into account the sample and the additional information from the TAX-authority and the Danish Business Authority. This special combination of a sample and additional information from the TAX-authority and the Danish Business Authority means that one can not use standard calculations and formulas when the spread is calculated. When you have information from several sources, it is not possible to calculate the exact spread - but only approximate. The method chosen to calculate approximate values for the spread is to take samples in the sample (Jackknife method).
13.3. Non-sampling error
Population is defined by the industry in which the companies are registered in the Business Register. Inactive companies and companies with very limited activity are not included in the statistics. Uncertainty due to the non response is minimized by repeated twitching by incomplete reporting. For the financial year 2020, accounting data was received from 96 per cent of the companies that were withdrawn in the sample. Incorrect data reported and misunderstandings are minimized by checking the reported figures.
14.1. Timeliness
The statistics are scheduled to appear within as preliminary on enterprise level 6 months after the end of the reference year (April 30th), and as final data 14 months after the end of the reference year (April 30th). On establishments the statistics appears along with the final data dissemination.
14.2. Punctuality
The statistics are usually published without delay in relation to the scheduled date.
15.1. Comparability - geographical
Every year figures are submitted to the statistical office of EU, Eurostat. This includes special industry aggregates, not published nationally. Data for all EU countries can be found in the Eurostat database. The statistics are produced following the principles of an EU regulation, so the results are comparable.
15.2. Comparability - over time
At enterprise level, comparable statistics (time series) are available from 1994 for construction and retail trade, from 1995 for manufacturing industries, from 1998 for wholesale trade, and from 1999 for the remaining part of the private secondary and tertiary industries. Starting with the reference year 2000 the estimation method has been changed for enterprises with no more than 1 employee (full-time equivalence) and from which there is no information from questionnaire or SKAT. This change in estimation method is considered to make the data for these enterprises more reliable, but makes it more difficult to compare with previous years, in particular in sectors where this type of enterprise makes up a substantial part.
Starting with the reference year 2002 The Danish Law on Annual Reports was revised. Among the major changes can be mentioned:
a) Intangibles and financial fixed assets and also assets acquired by financial leasing must to a higher extent than earlier be included in the balance sheet, and as a principal rule it must be valued at market prices, whereas earlier it could alternatively be valued at historical cost prices or the like.
b) Work in progress, not for own account (contract work), is moved from current stocks to debts receivable.
The previous type of accounts statistics for manufacturing industries, which ended with the year 1994, covered all manufacturing enterprises with 20 or more employees. The new type of accounts statistics covers all enterprises irrespective of size. Consequently, the two types of statistics are not directly comparable.
At establishment level, comparable statistics are available from 1995 for construction, retail trade and manufacturing, from 1998 for wholesale trade, and from 1999 for the remaining part of the private secondary and tertiary industries.
The accounts statistics do not cover inactive businesses and enterprises with very limited activity. The threshold limit regarding the level of economic activity required, was raised substantially with effect from the reference year 1999. Until 1998 an enterprise to be included in the statistics should have employees or an annual VAT at at least 20,000 DKK. Since 1999 to be included in the statistics an enterprise should have had an annual performance corresponding to at least a half year's work for one person. Consequently, the number of enterprises and establishments (workplaces) dropped considerably and the number of employed people dropped slightly. The effect on the economic variables relating to the accounting items was minimal.
The purpose of Accounts statistics is to analyze the activity level and of the structure of the Danish business sector. This means that the statistics should be seen as a primary source of financial data for analytical studies of Danish business enterprises, including data required for the evaluation and conception of Government policies and decisions affecting the business community. Moreover, the accounts statistics are an essential input to the Danish national accounts statistics, and they provide the bulk of Denmark's contribution to EUROSTAT's structural business statistics at European level. Until the late 1980's, Statistics Denmark produced questionnaire-based accounts statistics covering manufacturing industries, construction and the distributive trades. Apart from manufacturing, these statistics were discontinued because it was introduced in 1986, that Danish business enterprises should submit to the tax authorities (SKAT) a standardized list of items from their accounts. These items were well suited for statistical purposes, but just a few years later the list of items was cut drastically and many firms were exempted from the system, so it became necessary to reintroduce statistical questionnaires and use the SKAT data as a supplement only. Otherwise it would not have been possible to satisfy national and Eurostat requirements in the field of structural business statistics. From 2005 the following accounts data are available from SKAT: turnover, consumption of goods, depreciations, profit or loss before financial and extraordinary items and corporation tax, profit or loss before corporation tax, corporation tax, closing stocks, fixed assets, capital and reserves, total assets/liabilities, increase in investment, and decrease in investment. Furthermore are from SKAT received employers' reports on the wages and salaries to their employees. The new type of business accounts statistics started with the reference year 1994, covering construction and retail trade at the enterprise level. Manufacturing was added from 1995, when the former type of statistics for that sector was discontinued. At the establishment (i.e. workplace) level, regional statistics have been published since the reference year 1995, covering manufacturing, construction and retail trade. Wholesale trade was added from 1998 and the remaining part of the private secondary and tertiary industries from 1999. So results are published at the national level relating to enterprises (legal units) and from 1995 also at the regional level relating to workplaces. The new statistics of business accounts cover construction and retail trade from the reference year 1994 at enterprise level (i.e. for legal units, such as corporations and sole traders) and from the reference year 1995 at establishment (workplace) level. The coverage was extended to manufacturing industries from 1995, to wholesale trade from 1998, and to the remaining part (with a few exceptions) of the service industries from 1999 (air transport, post and telecommunications only from 2001).
15.3. Coherence - cross domain
The new type of accounts statistics is largely comparable with, and supplemented by, the SKAT data based accounts statistics which were discontinued after 1998. Statistics Denmark publishes statistics on various subjects related to business accounts, notably VAT-related turnover, manufacturers' sales of commodities, and short-term statistics of order books and sales. However, these statistics are not directly comparable with the accounts statistics, because of differences in units, coverage or concepts.
15.4. Coherence - internal
Not relevant for this statistic.
The response burden imposed on business enterprises in reporting data for the accounts statistics was estimated at 4.3 mio. DKK.
17.1. Data revision - policy
Statistics Denmark revises published figures in accordance with the Revision Policy for Statistics Denmark. The common procedures and principles of the Revision Policy are for some statistics supplemented by a specific revision practice.
17.2. Data revision - practice
For larger method shifts or detection of errors, the figures may be revised.
18.1. Source data
A) Information from Statistics Denmark is obtained directly from the enterprises by means of online reporting from the enterprises included in the sample. The questionnaire follows as closely as possible the Danish Financial Statements Act, and the information obtained undergoes a systematic troubleshooting in Statistics Denmark. In the process of troubleshooting the information, an automatic debugging system has been set up to report errors if the internal consistency that must be in an accounting, is not met. In addition, the debugging system notifies you if there is any information that seems unlikely when compared with any previously submitted information or information from other enterprises in the same stratum (ownership type / industry / size group). This error or unlikely information is checked and corrected, possibly by contacting the enterprise. For these enterprises, the accounting information must be considered very reliable, and this group accounted for 75 per cent in 2020 of total revenue and 67 per cent of the total liabilities (including the enterprises in B below).
B) All Danish pharmacies submit accounting information to the Danish Medicines Agency, which sends Statistics Denmark copies thereof. This data is debugged very little.
C) The accounting information provided by SKAT is not as detailed as on the questionnaires. Initially, the accounting items from SKAT are considered reliable as they are used in connection with the tax assessment. The data is debugged overall, for example compared to other sources and previous years, accounts that are considered unlikely are omitted from the statistics. The enterprises covered in the statistics by the information from SKAT in 2020 accounted for 12 per cent of total revenue and 2 per cent of total liabilities.
D) The accounting information provided by the Danish Business Agency in XBRL format is also not as detailed as on the questionnaires. In principle, the accounting records of the Danish Business Authority are considered reliable, as they are used in connection with reporting annual accounts to the Danish Business Agency. The data is debugged overall, for example compared to other sources and previous years, accounts that are considered unlikely are omitted from the statistics. In 2020, the enterprises covered by the statistics from the Danish Business Authority accounted for 1 per cent of total revenue and 27 per cent of total liabilities.
18.2. Frequency of data collection
Annual data collection.The accounts statistics for a given year t, relate to annual accounts ending in the period from 1 May of year t to 30 April of year t+1.
18.3. Data collection
Direct surveying. The most thorough coverage is extended to the firms that are selected for direct surveying. They are given the choice of either filling in a lengthy online questionnaire or online submitting their annual accounts plus detailed specifications. The questionnaire is modelled on the list of items set out in the Danish annual accounts legislation, so as to facilitate responding.
The data obtained by direct surveying are keyed into a data entry system which comprises error detection and verification procedures. Thus, the data are checked for accounting inconsistencies, and warning messages are written out if significant deviations are found when comparing with last year's data or with figures for firms in the same stratum (form of ownership / activity / size group). Frequently the respondents are contacted for clarification. The resulting data for the direct-surveyed firms are regarded as highly reliable.
In connection with dissemination of preliminary data, a limited validation is conducted, mainly focused on the largest and most important units.
18.5. Data compilation
Direct surveying. The most thorough coverage is extended to the firms that are selected for direct surveying. They are given the choice of either filling in a lengthy online questionnaire or online submitting their annual accounts plus detailed specifications. The questionnaire is modelled on the list of items set out in the Danish annual accounts legislation, so as to facilitate responding.
If there is no response, one or more online reminders are sent to the companies. If there is still no response, a phone call is made to the companies and a letter is sent online and in paper format to the companies. If there is still no response, the case can be handed over to the police. If there is still no response, the accounting information provided by the SKAT and Danish Business Agency in XBRL format is used, if the data is available.
18.6. Adjustment
Not relevant for this statistic.
No further comments.
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 non-financial business economy with the exception of agricultural activities and personal services. Limited information is available on banking, insurance and pension funds.
Main characteristics (variables) of the SBS data category:
Business demographic variables (e.g. Number of enterprises)
"Output related" variables (e.g. Turnover, Value added)
"Input related" variables: labour input (e.g. Employment, Hours worked); goods and services input (e.g. Total of purchases); capital input (e.g. Material investments)
Enterprise: Usually corresponding to the legal unit, e.g. limited-liability corporations, sole traders, partnerships, etc. In some cases several legal units which are run as one entity are gathered into one enterprise.
Establishment: An establishment or part of an enterprise, that is situated in a single location and produces one -- or mainly one -- sort of goods and services.
Enterprise and establishment in the private secondary and tertiary industries.
Denmark
2020
The accounts statistics for a given year t, relate to annual accounts ending in the period from 1 May of year t to 30 April of year t+1.
Some items of the statistical questionnaire go beyond the level of disclosure prescribed by the annual accounts legislation. A case in point is the question concerning expenditure on fuel and energy. In those cases it is more difficult or more trouble for the firms to provide the requested information, and it is likely that some underreporting occurs.
Investment is another subject which is not itemized in the annual accounts, but information on the subject can be deduced from a separate table in the notes to the accounts where acquisitions and disposals of fixed assets are specified. So investment too could be underreported to some extent by those respondents who fill in and return the questionnaires. 2005 is the first year where investment information is available for the firms from SKAT, which means that the total investment estimates is assumed to be more reliable from this year.
The accounts statistics are less reliable at the establishment level than at the enterprise level because the allocation procedures are based on assumptions. But also at the establishment level the published results for major activity groups and for counties are deemed to be reliable.
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.
Direct surveying. The most thorough coverage is extended to the firms that are selected for direct surveying. They are given the choice of either filling in a lengthy online questionnaire or online submitting their annual accounts plus detailed specifications. The questionnaire is modelled on the list of items set out in the Danish annual accounts legislation, so as to facilitate responding.
If there is no response, one or more online reminders are sent to the companies. If there is still no response, a phone call is made to the companies and a letter is sent online and in paper format to the companies. If there is still no response, the case can be handed over to the police. If there is still no response, the accounting information provided by the SKAT and Danish Business Agency in XBRL format is used, if the data is available.
A) Information from Statistics Denmark is obtained directly from the enterprises by means of online reporting from the enterprises included in the sample. The questionnaire follows as closely as possible the Danish Financial Statements Act, and the information obtained undergoes a systematic troubleshooting in Statistics Denmark. In the process of troubleshooting the information, an automatic debugging system has been set up to report errors if the internal consistency that must be in an accounting, is not met. In addition, the debugging system notifies you if there is any information that seems unlikely when compared with any previously submitted information or information from other enterprises in the same stratum (ownership type / industry / size group). This error or unlikely information is checked and corrected, possibly by contacting the enterprise. For these enterprises, the accounting information must be considered very reliable, and this group accounted for 75 per cent in 2020 of total revenue and 67 per cent of the total liabilities (including the enterprises in B below).
B) All Danish pharmacies submit accounting information to the Danish Medicines Agency, which sends Statistics Denmark copies thereof. This data is debugged very little.
C) The accounting information provided by SKAT is not as detailed as on the questionnaires. Initially, the accounting items from SKAT are considered reliable as they are used in connection with the tax assessment. The data is debugged overall, for example compared to other sources and previous years, accounts that are considered unlikely are omitted from the statistics. The enterprises covered in the statistics by the information from SKAT in 2020 accounted for 12 per cent of total revenue and 2 per cent of total liabilities.
D) The accounting information provided by the Danish Business Agency in XBRL format is also not as detailed as on the questionnaires. In principle, the accounting records of the Danish Business Authority are considered reliable, as they are used in connection with reporting annual accounts to the Danish Business Agency. The data is debugged overall, for example compared to other sources and previous years, accounts that are considered unlikely are omitted from the statistics. In 2020, the enterprises covered by the statistics from the Danish Business Authority accounted for 1 per cent of total revenue and 27 per cent of total liabilities.
Annual
The statistics are scheduled to appear within as preliminary on enterprise level 6 months after the end of the reference year (April 30th), and as final data 14 months after the end of the reference year (April 30th). On establishments the statistics appears along with the final data dissemination.
Every year figures are submitted to the statistical office of EU, Eurostat. This includes special industry aggregates, not published nationally. Data for all EU countries can be found in the Eurostat database. The statistics are produced following the principles of an EU regulation, so the results are comparable.
At enterprise level, comparable statistics (time series) are available from 1994 for construction and retail trade, from 1995 for manufacturing industries, from 1998 for wholesale trade, and from 1999 for the remaining part of the private secondary and tertiary industries. Starting with the reference year 2000 the estimation method has been changed for enterprises with no more than 1 employee (full-time equivalence) and from which there is no information from questionnaire or SKAT. This change in estimation method is considered to make the data for these enterprises more reliable, but makes it more difficult to compare with previous years, in particular in sectors where this type of enterprise makes up a substantial part.
Starting with the reference year 2002 The Danish Law on Annual Reports was revised. Among the major changes can be mentioned:
a) Intangibles and financial fixed assets and also assets acquired by financial leasing must to a higher extent than earlier be included in the balance sheet, and as a principal rule it must be valued at market prices, whereas earlier it could alternatively be valued at historical cost prices or the like.
b) Work in progress, not for own account (contract work), is moved from current stocks to debts receivable.
The previous type of accounts statistics for manufacturing industries, which ended with the year 1994, covered all manufacturing enterprises with 20 or more employees. The new type of accounts statistics covers all enterprises irrespective of size. Consequently, the two types of statistics are not directly comparable.
At establishment level, comparable statistics are available from 1995 for construction, retail trade and manufacturing, from 1998 for wholesale trade, and from 1999 for the remaining part of the private secondary and tertiary industries.
The accounts statistics do not cover inactive businesses and enterprises with very limited activity. The threshold limit regarding the level of economic activity required, was raised substantially with effect from the reference year 1999. Until 1998 an enterprise to be included in the statistics should have employees or an annual VAT at at least 20,000 DKK. Since 1999 to be included in the statistics an enterprise should have had an annual performance corresponding to at least a half year's work for one person. Consequently, the number of enterprises and establishments (workplaces) dropped considerably and the number of employed people dropped slightly. The effect on the economic variables relating to the accounting items was minimal.
The purpose of Accounts statistics is to analyze the activity level and of the structure of the Danish business sector. This means that the statistics should be seen as a primary source of financial data for analytical studies of Danish business enterprises, including data required for the evaluation and conception of Government policies and decisions affecting the business community. Moreover, the accounts statistics are an essential input to the Danish national accounts statistics, and they provide the bulk of Denmark's contribution to EUROSTAT's structural business statistics at European level. Until the late 1980's, Statistics Denmark produced questionnaire-based accounts statistics covering manufacturing industries, construction and the distributive trades. Apart from manufacturing, these statistics were discontinued because it was introduced in 1986, that Danish business enterprises should submit to the tax authorities (SKAT) a standardized list of items from their accounts. These items were well suited for statistical purposes, but just a few years later the list of items was cut drastically and many firms were exempted from the system, so it became necessary to reintroduce statistical questionnaires and use the SKAT data as a supplement only. Otherwise it would not have been possible to satisfy national and Eurostat requirements in the field of structural business statistics. From 2005 the following accounts data are available from SKAT: turnover, consumption of goods, depreciations, profit or loss before financial and extraordinary items and corporation tax, profit or loss before corporation tax, corporation tax, closing stocks, fixed assets, capital and reserves, total assets/liabilities, increase in investment, and decrease in investment. Furthermore are from SKAT received employers' reports on the wages and salaries to their employees. The new type of business accounts statistics started with the reference year 1994, covering construction and retail trade at the enterprise level. Manufacturing was added from 1995, when the former type of statistics for that sector was discontinued. At the establishment (i.e. workplace) level, regional statistics have been published since the reference year 1995, covering manufacturing, construction and retail trade. Wholesale trade was added from 1998 and the remaining part of the private secondary and tertiary industries from 1999. So results are published at the national level relating to enterprises (legal units) and from 1995 also at the regional level relating to workplaces. The new statistics of business accounts cover construction and retail trade from the reference year 1994 at enterprise level (i.e. for legal units, such as corporations and sole traders) and from the reference year 1995 at establishment (workplace) level. The coverage was extended to manufacturing industries from 1995, to wholesale trade from 1998, and to the remaining part (with a few exceptions) of the service industries from 1999 (air transport, post and telecommunications only from 2001).
