Financial indicators of non-financial merchants
Financial indicators of non-financial merchants are used to analyse financial quarterly indicators of non-financial commercial companies – profit or loss, net turnover, assets and liabilities of merchants at the end of the period; data are also available in breakdown by kind of activity of merchants.
Data on financial indicators of non-financial merchants are obtained each quarter from report form of the CSB and these data exclude financial indicators of financial merchants (NACE Rev. 2 section K) and merchants controlled by central and local governments.
Concepts and definitions
Balance sheet is a systematised statement in financial terms of the resources and sources of these resources at a specified date.
The totals of assets and liabilities must always agree.
The balance sheet is a component of the annual statement.
Balance assets are the enterprise’s own funds. The assets are divided into: long-term assets and current assets.
- Long-term assets influence the economic activity of an enterprise in the course of several years, and they are divided into intangible assets, fixed assets, investment assets, biological assets and long-term financial assets.
- Current assets – assets, which appear either in the form of money resources or are easily converted into cash or will be utilised during the reporting year or in the ordinary economic activity cycle. Kinds of current assets of enterprises: inventories, long-term assets for sale, debtors, short-term financial assets and money (in cash and bank accounts).
Balance liabilities include the following sources of financing: own capital and debenture capital (creditors).
- Own capital – accounts representing those resources that constitute the property of the enterprise.
- Long-term creditors and short-term creditors – debts which the enterprise must pay off to other legal units and natural persons.
Profit or loss before taxes
Profit or loss after taxes
Data collection and statistical processing
Survey method and data source
Data source is the survey form elaborated by the CSB quarterly statistical report form 1-f "Report on financial situation".
All economically active enterprises where the number of employees, annual turnover or balance sheet total exceeds a set threshold. Enterprises, which exceed none of the set thresholds, are not surveyed, but data are added to calculations.
All economically active enterprises with the number of employees, annual turnover or total amount of balance exceeds certain threshold. Enterprises that, according to indicators set, do not exceed any threshold, are not surveyed, but data are recalculated using annual report and indicators of VAT declarations submitted to the State Revenue Service.
The threshold for the number of employees equals 100. Turnover and balance sheet total threshold is defined according to the kind of economic activity of the enterprise.
Data on enterprises controlled and funded by state and local government bodies and companies engaged in financial intermediation are not included.
|Year||Economically active enterprises|
Statistical Classification of Economic Activities (NACE Rev. 2) is used for the survey.
Data are adjusted if respondent specifies data on any of the previous periods.
Upon publishing annual data, quarterly data are revised.
Contact person on methodology
Enterprise Finance and Investment Statistics Section