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, Innovations, Science, Technologies and Investments Department
Structural Business Statistics Unit
1.3. Contact name
Restricted from publication
1.4. Contact person function
Restricted from publication
1.5. Contact mail address
Ilica 3
10 000 Zagreb
Croatia
1.6. Contact email address
Restricted from publication
1.7. Contact phone number
Restricted from publication
1.8. Contact fax number
Restricted from publication
2.1. Metadata last certified
12 August 2024
2.2. Metadata last posted
11 July 2024
2.3. Metadata last update
11 July 2024
3.1. Data description
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 “Net 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 2division 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
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 2013, as the first reference year, to 2020 information is published on NACE codes K6411, K6419 and K65 and its breakdown.
From 2008 reference year data collection BS covers NACE Rev 2 codes: J62, N78, J582, J631, M731, M691, M692, M702, M712, M732, M7111, and M7112.
3.4. Statistical concepts and definitions
SBS constitutes an important and integrated part of the new European Business Statistics Regulation N° 2152/2019
Statistical unit used is an Enterprise according to Council Regulation (EEC) No 696 / 93 of 15 March 1993 on the statistical units for the observation and analysis of the production system in the Community and other methodological guidelines.
For enterprises classified in section K – Financial and insurance activities, statistical units are legal entities or natural persons, which are used as proxies for enterprises.
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
yes
Surveying only representative units belonging to the complex enterprise
no
Other criteria used, please specify
Comment
In fact we are surveying all legal units within the scope of SBS, whether or not they belong to a complex enterprise
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
Comment
Depending on available resources, we use intensive consolidation in cooperation with related largest companies. The rest of enterprises are consolidated by our process of automatic consolidation.
3.6. Statistical population
It includes active enterprises – market producers that are classified into sections B – N, P – R and divisions S95 and S96, according to their principal activity.
The principal activity is determined and updated by the Statistical Business Register of the Croatian Bureau of Statistics.
3.7. Reference area
Croatia.
Regional datasets on NUTS 2 level.
We include branches of foreign enterprises and do not exclude activities abroad of enterprises registered in Croatia (for example construction site).
3.8. Coverage - Time
2008-2022
Data from 2019 onwards are not comparable with data from previous years. Until the 2018 reference year, legal and natural persons were used as the equivalent of enterprise, while since 2019, the definition of enterprise according to the EU methodology has been applied.
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.
2022
Reference period - 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:
Regulation (EU) 2019/2152 repealing 10 legal acts in the field of business statistics (EBS Regulation), and
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.
The minimum number of units in the aggregate - each aggregate, in whose calculation less than 3 units participate, is considered as confidential.
The rule of dominance of one unit in the aggregate - each aggregate, in whose calculation one dominant unit with a share of 90% and above participates, is considered confidential. The condition is tested according to the fixed variable “Net turnover" (variable 250101), and if the condition for the variable "Net turnover" is met, aggregate is considered confidential and all other variables on the same level of disclosure are confidential as well.
For the purposes of primary confidentiality treatment, IT tools within the SBS production are used.
Rules for secondary confidentiality treatment:
Aggregate protection within simple and complex hierarchy tables - if a protected aggregate within a vertical or horizontal hierarchical table can be calculated, additional aggregate is considered as confidential and protected. An additional, protected aggregate is chosen according to the principle of the least frequency value.
Aggregate protection within the level of complex hierarchy tables - if a protected aggregate within a vertical or horizontal hierarchical table can be calculated, additional aggregates are considered as confidential and protected. An additional, protected aggregate is chosen according to the principle of the lowest frequency value. Treatment is performed at all levels starting from the lowest to the highest. There must be at least two protected aggregates at each level in the case of cross-tables (vertical + horizontal).
Consistency of protected aggregates between different tables - if a protected aggregate in one table can be calculated or recognized on the basis of unprotected data from another table, additional protection of aggregates is required.
For the purposes of secondary confidentiality treatment, Tau-Argus and the associated XPRESS solver (optimizer) are used.
CBS constantly analyzes the results of protection and takes measures to reduce the number of protected aggregates (by increasing the threshold of dominant units participation and by abolishing the dominance of the other unit), taking into account user interest for more data accessibility and the fact that the largest number of SBS aggregates is calculated from publicly available database (Register of Annual Financial Statements).
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
no
Dominance criteria applied
yes
If dominance criteria applied specify the threshold (Number)
90/100
Secondary confidentiality applied
yes
Comment
8.1. Release calendar
Statistical release dates can be found in Release calendar on CBS Website.
In line with the Community legal framework and the European Statistics Code of Practice, Croatian Bureau of Statistics disseminates national SBS data on Croatian Bureau of Statistics’ website respecting professional independence and in an objective, professional and transparent manner in which all users are treated equitably.
Detailed non-published data is available on specific request.
In accordance with the provisions of Official statistics Act, Ordinance on access to confidential statistical data and Ordinance on Conditions and Terms of Using Confidential Data for Scientific Purposes.
10.5. Dissemination format - other
The data are sent to Eurostat, either to be used in European aggregates or to be released also as national data.
10.6. Documentation on methodology
The documentation on the methodology is available in Croatian and English.
Notes on methodology on electronic publications - electronic version of First release.
The national quality report is available in Croatian and English.
11.1. Quality assurance
The Total Quality Management is used for the whole quality system of the Republic of Croatia. The total quality management framework in the CBS is focused on the five main quality pillars.
The basis of these pillars are the organisational values of the CBS, since the pillars are supported by these values. These values are transparency, commitment to user satisfaction with statistical products and services, and commitment to creating an environment in which employees can dedicate themselves to the institution they work for.
Generally the data are of high quality, especially those for key variables.
CBS regularly analyses the SBS survey results and evaluates the quality of used data sources and, if necessary:
- makes a proposal to the Financial Agency for improvement and changes to the content of the Annual Financial Report form, Instructions for filling in or input logical calculation controls
- makes proposals for improving the quality and changing the content of data taken from other statistical and administrative sources
- improves its own production process by calibrating data editing procedures and formulas for variable calculations, and model estimation and imputation
12.1. Relevance - User Needs
Internal users:
Statistical business register - updated with feedback information from Structural Business Statistics; Inward FATS - generated from Structural Business Statistics results; Short-term business statistics - value added for weighting and structure defining; Industry statistics - value added and production value for weighting and structure defining; Distributive trade statistics - turnover for weighting; Construction statistics - value added for weighting.
External users:
Ministries and government bodies - on request;
scientists and researchers - on request;
businesses - on request;
international organisations - on request;
journalists - on request.
12.2. Relevance - User Satisfaction
Satisfaction survey is not carried out.
12.3. Completeness
The survey covers all the variables required by Eurostat regulations and guidelines (Completeness in a percentage of the number of required cells = 100%).
Croatia is usually exempt from sending business services variables that are less than the one percent of the European Community total and thus makes use of the 1% rule (exemption).
13.1. Accuracy - overall
SBS data are generally of high quality, especially those for key variables.
Possible Statistical business register data source errors (coverage, activities, turnover, number of employees quality) are low. Possible Annual financial report of entrepreneur data source errors (quality of accounting data) are low. Possible Annual report on gross investments in fixed assets data source errors (quality of statistical source) are low. Possible Annual report on investments in environmental protection and expenditures on goods and services in environment data source errors (quality of statistical source) are medium. Error of estimate method (quality of estimates) is low.
13.2. Sampling error
Not relevant. CBS conducts the census survey fully based on available administrative and statistical sources.
13.3. Non-sampling error
Non-sampling error occurs as coverage error, measurement error, processing error and model assumption error.
Coverage error - there is no exact information about out-of-scope units, but we assume that the number of out of-scope units and units with wrong NACE code is very low. Statistical Business Register continuously checks relevant administrative sources (administrative registers, Crafts Register).
Measurement errors - checks are conducted at data source level (Financial Agency, other CBS departments and units). In order to reduce errors, the SBS Unit delivers suggestions for improving checks and methodological instructions to data source owners.
Processing errors - data entry and processing errors made at data source level are removed with automatic data editing process. Possible errors due to inadequate automatic data-editing process (overediting).
Model assumption error - in some cases there are possible errors due to inadequate application of weight for assessment.
14.1. Timeliness
Provisional data are published with 11 months delay, and the final with 19 months delay from the end of the reporting period.
14.2. Punctuality
Data transmitted on time.
15.1. Comparability - geographical
Regional data at the NUTS 2 level are comparable.
Since data are prepared according to regulations which refer to structural business statistics, they are comparable to the data of other EU Member States.
15.2. Comparability - over time
2008-2018
2019-2022
Data for 2019 are not comparable with data from previous years due to the enlargement of the coverage of active enterprises (since 2019, those natural persons who are self-employed, and whose activity is determined on the basis of income tax returns in a lump-sum are also included). In addition, until the 2018 reference year, legal and natural persons were used as the equivalent of enterprise, while since 2019, the definition of enterprise according to the EU methodology has been applied.
15.2.1. Time series
Time series
First reference year available (calendar year)
2008
Calendar year(s) of break in time series
2019
Reason(s) for the break(s)
Harmonization with EU requirements related to the definition of Enterprise
Length of comparable time series (from calendar year to calendar year)
2008-2018
2019-2022
Comment
15.3. Coherence - cross domain
SBS variables Number of active enterprises, Net Turnover and Number of employees and self emplayed persons are completely consistent with the Business register data.
SBS variables Number of employees and self emplayed persons and Number of employees are completely consistent with the Business Demography data.
SBS variable Value added is in correlation with National account result for same population.
Other comparisons were not undertaken.
15.4. Coherence - internal
Data for different aggregates inside SBS are completely consistent.
Costs of statistical data production are minimal and refer mainly to data source check and data editing, considering that input data are taken over from existing administrative and statistical sources.
The burden on Reporting units has been minimised by using administrative sources. The burden is present only in cases when data check is required by direct contacting with reporting units.
17.1. Data revision - policy
There is no special revision policy for SBS, but in case of need, we are obliged to act in accordance with the General revision policy of the CBS.
17.2. Data revision - practice
Methodology and preliminary data compilation process is identical to the one for final data production. So, in both cases, the same methodology and sources are used. The only difference is that, due to the longer available period, for final data more control and checks of administrative sources are carried out, including the checking with units, which improves the final data quality.
18.1. Source data
SBS data are fully based on available administrative and statistical sources (all produced variables can be taken or calculated directly from administrative or statistical sources):
Statistical business register – for population, NACE activity code, turnover and employees data - micro data on annual level
Annual financial report for accounting and statistical purposes - for financial variables; micro data on annual level; population are legal units that are obliged to deliver The annual financial report in accordance with Accounting Act (it is about 50% of units but they take 90% of total turnover). Annual Financial Report of Entrepreneurs (GFI-POD) consist of the Balance sheet, Profit and loss account and Additional data for statistical needs, provided by Financial agency (FINA).
CNB - Croatian National Bank data – for the CNB regulated part of section K (credit unions, exchange offices) - micro data on annual level
HANFA - Croatian Financial Services Supervisory Agency data– for the HANFA regulated part of section K (leasing, factoring and investment companies, insurance agents, fund managers) - micro data on annual level
Report of receipts, income tax, surtax and contributions for compulsory insurance (JOPPD form) taken from Tax administration; micro data on monthly level; population are all legal units
results from INV-P statistical survey “Annual report on gross investments in fixed assets” conducted by National accounts sector of CBS; micro data on annual level; sample survey.
Frequency to which the used administrative and statistical data sources are updated is very good.
Administrative and statistical data are subject to several revisions with increasing degree of completeness because the SBS team is obliged to be involved in the revision process of all sources.
18.1.1. Data sources overview
Data sources overview
Survey data
yes
VAT data
yes
Tax data
yes
Financial statements
yes
Other sources, please specify
Comment
Main data source are financial statements
18.2. Frequency of data collection
Annual data collection.
18.3. Data collection
Data are collected from existing administrative and statistical sources.
The principal data source in sections B – J, L – N and P – S is the Annual Financial Report of Entrepreneurs obtained from the Financial Agency. It contains built-in simple logical and calculation controls as well as methodological ones, according to Croatian and International accounting standards. Additional data sources are other financial reports, records of the Tax Administration Office (profit and income taxes). After entering the data and matching it with SBR, processing with SBS internal controls begins. For larger companies (about first 1000) methodological control is done by our methodologists, and others are treated by our data-editing software.
Data in section K are obtained from the Croatian National Bank and the Croatian Financial Services Supervisory Agency. After receiving the data, CBS performs a plausibility check and contacts the data source owners if necessary.
Statistical source used is Annual Report on Gross Investment in Fixed Assets (INV-P form) - is a threshold survey conducted using the CAWI method. Statistical units who had gross investments above the threshold in the first three quarters according to the available data of the Financial Agency are included.
The SBS unit permanently tests and analyzes the quality of corresponding data from other used CBS surveys (Statistical business register data and Statistical survey " Annual Report on Gross Investment in Fixed Assets " ) as well as their impact on SBS results.
18.4. Data validation
Phase1. The collection phase and the input control of the annual financial reports is carried out by FINA (State Agency which collects the Annual financial reports). Validation rules for input control are prepared by FINA in cooperation with CBS. Phase2. Analyzing the accounting micro data and performing plausibility checks by contacting directly the reporting units (carried out by CBS). Phase3. Analyzing other administrative and statistical micro data and performing plausibility checks by contacting directly the sources (carried out by CBS). Phase4. Automated data editing procedures incorporated in existing CBS IT tool for production of SBS statistics (performed by CBS). Phase5. Additional checking and data validation of the results (carried out by CBS). Phase6. Checking the data set using Eurostat Edamis Input hall (performed by CBS).
18.5. Data compilation
The part of units (that are not obliged to pay profit tax – crafts mostly) is not obliged to deliver The annual financial report. It is about 50 % of units but they take only 10 % of total turnover. Basic data for those units (Turnover and Number of employees) are taken from Statistics business register, and other variables are estimated and imputed for each unit. Estimation method is based on the ratio of each variable in turnover for the population with the same stratum (activity) contained in The annual financial report.
Data processing through SBS production application:
calculation of variables
calculation of structure for estimate
estimation and imputation item non-response
checks according validation rules
18.6. Adjustment
Not applicable
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 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 “Net 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 2division level (2-digits).
11 July 2024
SBS constitutes an important and integrated part of the new European Business Statistics Regulation N° 2152/2019
Statistical unit used is an Enterprise according to Council Regulation (EEC) No 696 / 93 of 15 March 1993 on the statistical units for the observation and analysis of the production system in the Community and other methodological guidelines.
For enterprises classified in section K – Financial and insurance activities, statistical units are legal entities or natural persons, which are used as proxies for enterprises.
It includes active enterprises – market producers that are classified into sections B – N, P – R and divisions S95 and S96, according to their principal activity.
The principal activity is determined and updated by the Statistical Business Register of the Croatian Bureau of Statistics.
Croatia.
Regional datasets on NUTS 2 level.
We include branches of foreign enterprises and do not exclude activities abroad of enterprises registered in Croatia (for example construction site).
2022
Reference period - Calendar year
SBS data are generally of high quality, especially those for key variables.
Possible Statistical business register data source errors (coverage, activities, turnover, number of employees quality) are low. Possible Annual financial report of entrepreneur data source errors (quality of accounting data) are low. Possible Annual report on gross investments in fixed assets data source errors (quality of statistical source) are low. Possible Annual report on investments in environmental protection and expenditures on goods and services in environment data source errors (quality of statistical source) are medium. Error of estimate method (quality of estimates) is low.
• 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.
The part of units (that are not obliged to pay profit tax – crafts mostly) is not obliged to deliver The annual financial report. It is about 50 % of units but they take only 10 % of total turnover. Basic data for those units (Turnover and Number of employees) are taken from Statistics business register, and other variables are estimated and imputed for each unit. Estimation method is based on the ratio of each variable in turnover for the population with the same stratum (activity) contained in The annual financial report.
Data processing through SBS production application:
calculation of variables
calculation of structure for estimate
estimation and imputation item non-response
checks according validation rules
SBS data are fully based on available administrative and statistical sources (all produced variables can be taken or calculated directly from administrative or statistical sources):
Statistical business register – for population, NACE activity code, turnover and employees data - micro data on annual level
Annual financial report for accounting and statistical purposes - for financial variables; micro data on annual level; population are legal units that are obliged to deliver The annual financial report in accordance with Accounting Act (it is about 50% of units but they take 90% of total turnover). Annual Financial Report of Entrepreneurs (GFI-POD) consist of the Balance sheet, Profit and loss account and Additional data for statistical needs, provided by Financial agency (FINA).
CNB - Croatian National Bank data – for the CNB regulated part of section K (credit unions, exchange offices) - micro data on annual level
HANFA - Croatian Financial Services Supervisory Agency data– for the HANFA regulated part of section K (leasing, factoring and investment companies, insurance agents, fund managers) - micro data on annual level
Report of receipts, income tax, surtax and contributions for compulsory insurance (JOPPD form) taken from Tax administration; micro data on monthly level; population are all legal units
results from INV-P statistical survey “Annual report on gross investments in fixed assets” conducted by National accounts sector of CBS; micro data on annual level; sample survey.
Frequency to which the used administrative and statistical data sources are updated is very good.
Administrative and statistical data are subject to several revisions with increasing degree of completeness because the SBS team is obliged to be involved in the revision process of all sources.
Annual.
Provisional data are published with 11 months delay, and the final with 19 months delay from the end of the reporting period.
Regional data at the NUTS 2 level are comparable.
Since data are prepared according to regulations which refer to structural business statistics, they are comparable to the data of other EU Member States.
2008-2018
2019-2022
Data for 2019 are not comparable with data from previous years due to the enlargement of the coverage of active enterprises (since 2019, those natural persons who are self-employed, and whose activity is determined on the basis of income tax returns in a lump-sum are also included). In addition, until the 2018 reference year, legal and natural persons were used as the equivalent of enterprise, while since 2019, the definition of enterprise according to the EU methodology has been applied.
