Hungarian Central Statistical Office

Business Statistics Department

H-1525 Budapest P.O. Box 51., Hungary

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 regional breakdown of the EU Member States is based on the Nomenclature of Territorial Units for Statistics (NUTS). 

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).

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.

SBS constitutes an important and integrated part of the new European Business Statistics Regulation N° 2152/2019

Data requirements, simplifications and technical definitions are definied in Commission Implementing Regulation (EU) 2020/1197

Reporting unit: legal and enterprise unit.

Observation unit: enterprise unit.

From the reference year 2018 the scope of statistics broadened with a new observation unit: the statistical unit enterprise. Monitoring and consolidating the internal flow between individual members of the enterprise makes it possible to measure the process of the national value creation more accurately.

SBS population is identified on the base of the Business Register. The Business Register provides the frame of the SBS: the legal units /enterprise statistical units for which statistical survey (performance, labour, investment) or administrative data are available, will be involved in SBS population. None of the NACE activity codes or size classes are excluded from the target population.

SBS data covers the territory of Hungary. All regions are covered by the SBS data.

SBS reference population includes foreign branches of legal units registered in the territory of Hungary which do not constitute a separate legal entity and are dependent on the resident legal unit.

Branches of foreign legal units are involved in SBS as well, while the performance (output) related activities abroad of Hungarian legal units (foreign branches of resident units which constitute a separate legal entity) are excluded according to the Regulation (EC) 2008/295 and (EU) 2152/2019.

Accordingly, Hungarian SBS data is consistent with ESA2010 and BPM6 international regulations requirements.

Business services (BS) and SBS data are available for years: 2008-2021.

Length of comparable time series: 2008-2017.

There is a break in the series in 2018 due to the change of the reporting and observation unit. Until 2018, the HCSO reported data at the level of legal units.

There is another break in the series in 2021 due to the new regulation (EBS) with modified methodology.

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.

2021

BS and SBS data refers to calendar year. Units are known applying a fiscal year different from the calendar year are surveyed (regardless of the size-class).

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
• Commission Implementing Regulation (EU) 2020/1197 laying down technical specifications and arrangements (general implementing act) pursuant to Regulation (EU) 2019/2152

Year 1995 was the first year for the implementation of the Council Regulation No 58/97 (SBS Regulation).

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.

Not applicable.

At European level:

• Regulation (EC) No 223/2009 of the European Parliament and of the Council of 11 March 2009 on European statistics;
• Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data;
• Regulation (EU) 2015/759 of the European Parliament and of the council amending Regulation (EC) No. 223/2009 on European statistics.

Hungarian legislation:

• Act CLV of 2016 on Official Statistics 
• Government Decree 184/2017 (VII. 5.) on implementing Act CLV of 2016 on Official Statistics
• Act CXII of 2011 on Informational self-administration and freedom of information.

The confidentiality policy of HCSO is available on its website.

HCSO disseminates only aggregated data in full compliance with the rules of confidentiality.

Individual data, as well as aggregated data consisting of fewer than 3 legal units are regarded as confidential and therefore not published. Researchers have access to de-identified data sets and to anonymised micro data for scientific purposes with appropriate legal and methodological guaranties in place. As for the employees, they can work with datasets in their competence with registered and controlled access rights. For details see the information on confidentiality for data providers on the HCSO website. 

Rules applied for de-identifying the confidential data in SBS:

• primary confidentiality (A cell is flagged as confidential if less than three units ('too few units') contribute to the total of that cell)
• secondary confidentiality (Treating a non-confidential cell as confidential in order to prevent disclosure of a confidential cell)

Dissemination calendar contains the release dates of SBS datasets involved in the Dissemination database. The release calendar on the website of HCSO provides information not only about the first releases, Summary tables (STADAT) and dissemination tables but the analyses, methodological publications, promotional publications, reports, statistical reflections, yearbooks and pocketbooks.

 The release calendar is publicly accessible here.

All users can have equal access to statistical information at the same time, pre-release access is exceptional, its rules are public, and their violation – by external or internal users or persons – has legal implications. 

Data that are not published on the website of HCSO can be disseminated as well. There are two main types of disclosure depending on the requiring: 

• Public authorities: data transfer is obligatory under a specific law (in this case the data supply is free of charge) or based upon a signed contract for data transfer agreement;
• Individual requests (companies, researchers etc.)

(HCSO supports scientific researches with the available tools, by extending the scope of data usable for research purposes and data access possibilities.) 

Payments need to be made for information which is not available as a result of standardized work processes, so they need to be compiled upon individual requests, and which generates additional personnel and material costs.

Annual.

Not available.

SME publications (based on SBS data) are available in HCSO’s publication repertory in Hungarian language.

SBS data are available in Dissemination database of HCSO.

Dissemination database tables are published in the middle of November, 10,5 months after the reference period (in case of preliminary data), while the second publishing (final data) is by the end of August (which means 20 months) after the reference year.

Availability:

HCSO’s website: Data, publications - Dissemination database - Economic Statistics – Business Statistics - Annual performances and expenses of enterprises / Indicators of annual performance of enterprises

SBS data are not published at micro-level and the micro-data access is not an available option as the data consists of survey and administrative data as well. The data cannot be released at individual level.

HCSO provides anonymised microdata sets for the researcher for scientific purposes. This activity is based on contract between the research institute and the Statistical Office. The access is granted only for approved research project that meet all researcher accreditation criteria. For detailed information see access to anonymised microdata sets on the website of HCSO.

For the purpose of scientific research of statistical data, a Research room has been created where the access to anonymised microdata is provided in strict compliance with the high-level protection of individual data and the rules of data protection.
Services of the Research room are available only after the Research room contract and the Confidentiality declaration were signed.

Research is possible with remote access as well.

In this case, the researcher can access micro-data in a secure IT environment from specified access points in fully the same operating conditions as the operation environment of the Research room. As in the environment of the Researcher room, the researcher receives the results of the research which are verified in the aspect of the risk of disclosure and not the micro-data forming the basis of the research themselves. The rules of using the secure environment and the terms of the use of results are determined by a contract between the researcher and the HCSO. 

Release of anonymised microdata sets (similar to scientific use files), where direct identifiers are  removed  and  further  statistical  disclosure  control  methods  have  been  applied,  as well as access to de-identified, but more detailed data in the onsite safe centre, through  secure  remote  access  and  remote  routine  execution,  are  reserved  to  researchers only. Anonymised data sets are customised, and only the variables requested are provided to the researcher. 

All data is checked for statistical disclosure before dissemination, in order to reduce the risk of disclosure of the statistical units to a possible minimum. When fulfilling individual requests for access to data, various tools of methodological, physical and legal protection are being applied depending on the nature of the request. Additional information may be found on statistical disclosure control methods among the rules for access to statistical data.

Further details about micro-data access.

SBS data (performance, labour and investment data) are involved in the Dissemination database. The database can be found on the HCSO's website. Users can compile cross tables by choosing the indicators, period of time, size class or region.

STADAT (the acronym stands for statistical data) contains primarily time series. Performance data by size class and by SME categories based on the SBS data are involved in STADAT. STADAT tables are static tables about numerous topics, with methodological notes.

Yearly SME publication (using SBS data) is available at the HCSO’s website in Hungarian language.

From reference year 2021, SBS data files are transmitted to Eurostat according to the requirements of Regulation (EU) 2019/2152 and Implementing Regulation (EU) 2020/1197.

There are methodological notes on HCSO's website about concepts and description of the statistical domain. The methodological notes are available in Hungarian and in English. Additional methodological comments can be found in Dissemination database (by clicking on the question mark icon next to the name of the given variable).

BS: Hungarian Central Statistical Office - Metainformation (ksh.hu)

SBS: Hungarian Central Statistical Office - Metainformation (ksh.hu)

Documents related to data quality are available in Hungarian and English on HCSO's website.

European Statistics Code of Practice is on the website of HCSO with the Peer review on the implementation of European Statistics Code of Practice. The compliance with the Code of Practice is monitored regularly.

There are some additional documents in English on the website of HCSO:

- Quality policy of HCSO;

- Quality guidelines of HCSO.

The international legal acts prescribe the reference population, the definition of characteristics, the level of the different breakdowns (activity, size class, region, environmental domains, product) and the technical format of data sending.

The data production and transmission has been developed and all variables are published in line with these regulations.

HCSO is committed to permanent quality development and ensuring the credibility of statistics.

The day of the publication of data is specified in dissemination calendar and the deadlines are always met. The data transmission to Eurostat is always completed within deadlines.

The wide range of SBS data is available on the website of HCSO for everybody. There are not known serious quality problems.

Principal internal user: National Accounts

Relevant external users:

In case of SBS data, the most important foreign user is Eurostat, while at national level the main users are the ministries and other governmental organizations. These institutions usually specify their requests in special data transfer agreements or make it mandatory by law.

Additional needs cover mainly breakdowns different from those published (e.g. county level breakdown instead of regional) and these especially refer to the SME data.  

SBS concepts and methods are based on European legislation.

SBS data available on the website of HCSO are not different from the data published by Eurostat, which means that the methodological content of variables, the classifications, the levels of the breakdowns are the same. Nevertheless, HCSO’s database does not contain all SBS variables which are available in Eurostat’s database. Number of hours worked is not disseminated in Hungary as this variable is available only from the survey (so for the legal units employing at least 20 persons) and cannot be compared to other indicators which cover all size-classes. Environmental variables are also unpublished as they belong to another statistical domain (i.e. Environmental statistics and accounts). It should be noted that the lack of these characteristics does not cause any problem as our users do not need these data.

In addition, the database of HCSO differs from the Eurostat database in that the data are published both at legal unit and enterprise level, while Eurostat only publishes data at enterprise level.

In order to meet the users’ requests more, the Dissemination Database of HCSO is continuously developed (considering the number of confidential cells vs the amount of available data). There are regular (written) negotiations with the experts of ministries – in particular the Ministry of Innovation and Technology and the Ministry of Finance – to assess the emerging new needs. 

Additional needs cover mainly breakdowns different from those published (e.g. county level breakdown instead of regional) and these especially refer to the SME data. 

Eurostat requirements are fulfilled (only optional special aggregates are not available).

Sampling, coverage and measurement errors: not applicable

Only the non-response (0.76 percent in case of final SBS data at legal unit level) has a limited effect on the overall accuracy.

Sampling error is negligible.

Sample used in size categories 1-4 and 5-9 are not functioning as real samples anymore (in the very beginning when the administrative data sources were unavailable samples were used). It means that there is no grossing up, the samples are used for estimation purposes only (in the lower size categories only administrative data sources are available but not all of them is sufficiently detailed so estimations are done, e.g. in the case of ‘Tax return on non-flat rate tax of sole proprietors’ where the amount of material cost and the services come together and to define the above mentioned variables separately we have to rely on estimates).

Sampling error is not calculated as there is no grossing up from the sample data. Administrative data source is used for 'mass imputation'.

Characteristics used for weighting non-response: number of persons employed

Evaluation of the recorded unit non-response rate: very low

Non-sampling error is negligible.

The recorded unit non-response rate is very low. The data of non-response units (SBS: 0.76% at legal unit level) are imputed on micro level on the basis of previous year's data. This way the bias arising from non-response is almost zero.

Coverage error is almost none.

There are no out-of scope units.

Dissemination database tables are published 10,5 months after the reference period (15^th of November, t+1) in case of preliminary data, while the second publishing (final data) is by the end of August (which means 20 months after the reference year).

The disseminations /publications are in line with the dates of dissemination calendar.

The whole country is treated in an uniform manner from a statistical point of view. The same statistical concepts are applied for the entire territory of Hungary. There are no difficulties concerning the geographical comparability.

2018-2020

There is a break in series in 2018 due to the change of the reporting and observation unit (enterprise instead of legal unit). Until 2018, the HCSO reported data at the level of legal units.

2021-

As a result of the new EBS regulation, the definition of active enterprises changed, the scope of the observed population expanded, causing a break in series.

SBS data are coherent with National Accounts and Prodcom statistics. Data for SBS and National Accounts purposes are stored and produced in one common database (Joint Production Database). The database contains elementary level data and is the initial database of SBS series and the GVA by ESA. When creating the performance surveys (annual and intra-annual), during the elaboration of methodology and the data validation the experts of SBS and NA strongly cooperate. Existing differences between these two areas are caused by methodological discrepancies between SBS and NA (e.g. SBS data are published at enterprise level and there are additional differences due to the treatment of taxes and subsidies on product). In addition, the methodological differencies were reduced by the replacement of the SBS regulation with EBS.

BS and SBS data are consistent with Business Register (BR), Business Demography (BD) and Short Term Statistics as well.

Three main areas of SBS indicators are performance, labour and investment statistics.

All of these information are covered by the tax return of double-entry bookkeepers and annual financial report (profit and loss account, balance sheet, notes) of companies which are the most important basis of data checking and validation. In case of investment data building diaries, financial assistance for tangible investments granted by the EU are also applied for validation purposes.

Every annual indicator included in SBS is compared to its corresponding contained in intra-annual surveys (quarterly and monthly survey on performance statistics are checked with annual performance survey; quarterly survey on investments statistics are compared to annual investment survey).

Consistency checks are performed between the following SBS characteristics and characteristics with similar methodological content of surveys/statistics.

These are the following:

1. ‘Turnover’ and ‘value of export revenue’: Prodcom statistics (NSDCP) 1039 ‘Annual survey of industrial products and business services’ involved in SBS Annex VIII (NSDCP) 2146 ‘Sales structure of business services’ are checked to the data of Annex I-IV.
2. Not just the ‘total turnover’, but the ‘turnover by activity breakdown’ according to NACE Rev. 2 (separate table within (NSDCP) 2239 ‘Annual performance survey’) is compared to the product level (Prodcom) data.
3. ‘Wages and salaries’, ‘number of employees’ are checked to the (NSDCP) 1117 ‘Labour cost survey’.
4. ‘Personnel cost’ and ‘number of persons employed’ are compared to (NSDCP) 1117 ‘Labour cost survey’.
5. ‘Wages and salaries’ are compared to the data of regional surveys (NSDCP) 1846 ‘Survey of local units’, covers NACE sections: B-F, H, J-N, S; (NSDCP) 1852 ‘Survey of local units of retail trade and catering services’, covers NACE sections G and I.
6. SBS’ ‘Gross investment in tangible goods data’ (NSDCP) 2240 ‘Annual investment survey’ are compared to (NSDCP) 1933 ‘Annual survey of investment structure’.
7. The ASSE data (NSDCP 2414 Annual Statistical Survey on Enterprises) sent to us are subjected to several plausibility checks: a) To the total data of the legal units (the internal flow cannot be larger than the total flow of the legal unit) b) The reported data of the partners are also compared to each other.

All of the above mentioned data collections and statistics are synchronized at the stage of survey planning, which furthermore includes the coordinated elaboration (or refinement) of methodological descriptions and the preparation of consistency checks.

Surveys and their methodological descriptions include instructions for the data suppliers regarding the consistency rules that must be kept (internal consistency and rules of cross checks between surveys with similar data content).

These are the following:

1. (NSDCP) 2239 ‘Annual performance survey’ and (NSDCP) 2235, 2236 monthly and quarterly survey on performance statistics: The value of following variables must be equal: turnover, export revenue, capitalized production, purchases of goods and services (at the level of its components: material costs, goods and services purchased for resale in the same condition as received, contracted services), stocks (self-constructed assets: work in progress, intermediate, semi-finished and finished products, animals for breeding and fattening and other livestock; purchased stocks: goods and services purchased for resale, raw material and consumables).
2. (NSDCP) 2239 ‘Annual performance survey’ and (NSDCP) 1846 ‘Survey of local units’, (NSDCP) 1852 ‘Survey of local units of retail trade and catering services’: ‘Wages and salaries’ must be equal.
3. (NSDCP) 2239 ‘Annual performance survey’ and  (NSDCP) 2240 ‘Annual investment survey’: ‘value of capitalized production’ must be consistent.
4. (NSDCP) 2239 ‘Annual performance survey’ and (NSDCP) 2146 ‘Sales structure of business services’: ‘value of turnover’ must be equal.
5. (NSDCP) 2239 ‘Annual performance survey’ and (NSDCP) 1039 ‘Annual survey of industrial products’: ‘value of turnover’, ‘export revenue’ and ‘excise duty’ must be equal.
6. (NSDCP) 2240 ‘Annual investment survey’ and (NSDCP) 1933 ‘Annual survey of investment structure’: ‘Gross investment in tangible goods’ must be equal.
7. (NSDCP) 2414 check of comparison to the total data of the legal units through other HCSO Questionnaires [(NSDCP) 2239 'Annual performance survey', (NSDCP) 2240 'Annual investment survey'] and the taxation data we get twice every year from the National Tax and Customs Administration of Hungary (NTCA/NAV). Also check of data of partners (other legal units of the enterprise).

Surveys issued not for the primary purpose of observing of some indicator of income statement or balance sheet (turnover or revenues, production costs, personnel costs, investment) are not involved in the process of consistency checking of SBS data.

Aggregated data are always consistent with their sub-aggregates as the aggregates are calculated from the micro level data.

SBS:

Cost (total cost of a given data collection (EUR) /time expenditure (hour))

Performance and investment statistics: 13.38

Regional statistics: 11.18

Burden (number of questionnaires) * (average time for filling in the questionnaire (min))/60):

Performance and investment statistics: 19 874

Regional statistics: 6 461

BS: The average time neded to fill the questionnaire is 45 minutes.

SBS:

There are no planned revisions.

Before the publication we correct the errors detected. After the publication we do not check the data, but if we notice a remarkable error during data processing of the following year, we correct the error of the previous year.

For reference year 2015 data revision for two regional series were carried out due to technical (IT) problems.

BS:

Before sending the data to Eurostat we correct the noticed errors. After sending we do not check the data, but if we notice a big error during the data processing of the next reference year, we correct the error of the previous year.

As there are no estimated part of the SBS reference population (every unit is included with its actual data in the preliminary dataset as well as in definitive data) no planned revision is applied. 

Final data replace preliminary data as soon as they are available. Existing differences between these two datasets are due to the fact that HCSO receives the administrative dataset twice a year (1^st: t+8 months, 2^nd: t+12 months), and the second one contains updated information for some enterprises (e.g. enterprises implement self-correction and file a new tax return).  This time the validation (survey data vs tax data) is carried out repeatedly which can result in the correction of the survey data (with the cooperation of the affected unit).

The final data are not changed after publication.

Frame on which the source is based: The Hungarian Business Register is the frame of SBS and all of the surveys used for SBS purposes.

Information on the frequency of updating the business register: 

The business register is updated daily based on the data of Court of Registration of Hungary. Method used for identifying activates, frequency of updating the unit’s principal activity: Identification of principal activity is compliant with the methodology of NACE Rev. 2 Statistical classification of economic activities in the European Community. 

According to this methodology the following rule for stability is applied: 

“Whenever a unit performs two activities both contributing to around 50% of the value added, a stability rule has been established in order to avoid frequent changes not reflecting a substantial change in the economic reality. According to this rule, the change of principal activity should be made when the current one has been accounting for less than 50% of the value added for at least two years.” 

To define the principal activity, the top-down approach is applied.

Annual data collection.

Surveys:

Data collection are carried out at several stages. Data collection is based on on-line surveys (electronic data collection system (ELEKTRA) of HCSO). The survey planning including the set of error checking rules is the task of the statisticians. The IT system sends an automatic e-mail to data providers if a new questionnaire becomes accessible, and if the deadline is expired.

Actions taken to speed up or increase the rate of response:

• Re-contact by phone;
• Sending a warning message by e-mail.

Units having a fiscal year different from the calendar year aand all the legal units applying IFRS are surveyed as well independently of size-class.

Administrative data:

Annual taxation data included in the tax returns of companies and sole proprietors are transmitted by the National Tax and Customs Administration of Hungary (NTCA/NAV) to HCSO. The Office also gets the annual report data from Ministry of Justice for each reference year.

These administrative data are used for validation, mass-imputation and for estimation purposes.

The variables of NACE section K are calculated from MNB (Hungarian Central Bank) data source, supplemented with tax data.

Data are collected by electronic questionnaires. We receive all data via an electronic data collection system (ELEKTRA) and are transferred automatically into Integrated Data Entry and Validation System (ADÉL). The data are checked by the responsible statisticians in the ADÉL system. They can also give feedback for the data providers, and ask for corrections in case of errors.

Phases of data validation: 

1^st stage: Error checks and validations integrated into the data collecting system are run automatically during the filling of each questionnaire.

The data collection system (ELEKTRA) includes number of embedded automated error-checking and validation routines. However, only the significant errors are integrated into Electra which must be corrected by the data supplier (e.g. the rows „of which” cannot exceed the value of its total). If the data supplier does not correct the error, the questionnaire could not be finished and sent to HCSO.

2^nd stage:

After the surveys are received by HCSO they are loaded into the data entry and validation system (ADÉL). This program carries out several pre-defined error-checks. When incorrect data are identified data suppliers are contacted individually and given the opportunity either to correct and re-send the data or confirm the original.

Most of the data-checks observes: 

• if a given value falls outside of the pre-defined range (minimum and maximum values), 
• if there is a significant difference (increase or decrease) between the reference year data and the previous year’s data, 
• if different consistencies are fulfilled within the survey (e.g. if there is a turnover data costs must be also provided), 
• if different consistencies are fulfilled among different surveys (these data-checks primarily observes data with similar methodological content in different surveys). Surveys used for cross-checking data: Infra-annual surveys (performance, labour, investment); Prodcom (Annual survey of industrial products), Survey of local units (regional data).

3^rd stage: Comparison with administrative data (data of tax returns and financial statements) 

When the administrative data will be available (8 months after the reference period) the survey data are checked with them. The administrative data provide a wide range of the variables available in the survey, especially in the case of doubly-entry bookkeepers (they present the about the 95-97% of the performance data in case of turnover, production value and value added). 

In case of large companies the data of financial statements are also used for validation. 

Cross-survey checking are carried out repeatedly in this period. The following surveys are involved in the validation: Prodcom (Annual survey of industrial products), Survey of local units (for regional data), Labour cost survey, Sales structure of business services). Data of foreign trade statistics (especially turnover, turnover related taxes and export revenues) are used for validation as well. 

The output data (the SBS variables) are checked at individual and at aggregated level as well, both at legal unit and enterprise level.

For individual data checking the SQL Developer, the SAS and the own developed FORM-IT application are used. 

Short description and applicability of FORM-IT app: 

• On the surface of the FORM of the Joint Database of legal units statisticians can see 16 significant variables which are available from the survey and from the tax return as well and have the same content. There are some thresholds referring to the maximum differences allowed between the two sources.  
• The colleagues observe the data of the two sources and if there is a difference between them, they can decide which one is the correct and chose the appropriate data source. (To decide which data is correct, the financial statements can be checked and/or a contact can be made to the given legal unit. If the data is incorrect, the data provider has to re-send the questionnaire.)
• Differences more than 500 million HUF have to be corrected in the Data entry validation system and can’t be performed by simply changing the source.   
• The colleagues can checkmark the verified data. 

The aggregated level data are checked with a general tabulation program – within the JPD system (SBS database and system). 

Statisticians can query tables according to predefined dimension e.g. legal form, size category etc. or relations between the data (e.g. capitalised production – investment) and can compile comparative table for the preliminary and final data. 

Taxation data are corrected by the NA department in the taxation databases.

The data of non-responding units (0.76%) at legal unit level are imputed at micro level on the basis of previous years’ data. These data are not adjusted with ratio of the year/year average change.

No grossing up is used as we have micro-data for the total population.

Units having a fiscal year different from the calendar year are surveyed as well independently of size-class. This way we receive survey data for the calendar year begins 1^st of January and ends 31^st of December.

No further comments.