Las normas tributarias lo establezcan de manera expresa

In the first phase, the administrative aggregates are calculated in detail via the characteristics recorded in the repertory. Calculation at detailed level also permits quality checks at this level, and the correction of any anomalies.

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Non-financial corporations ( S11)

The figures are calculated at NACE 3 or 4 digit level by totalling the results for the underlying sub-populations (categories):

Category Description

A1 Large enterprises filing “full format” annual accounts A2 Large enterprises without usable13 _{annual accounts}

B1 SMEs using the abbreviated format and stating turnover and purchases B2 SMEs using the abbreviated format without turnover and purchases B3 SMEs without usable annual accounts

H Non-profit institutions (NPIs) included in S11 A1) Large enterprises with “full format” annual accounts

All relevant variables are available for large enterprises in category A1: Operating income:

Code,

annual accounts Description

70 Turnover

71 Change in stocks of produced goods (increase +, reduction -)

72 Own produced fixed assets

74 Other operating income

740 Operating subsidies

741/9 Miscellaneous operating income14

Operating expenses:

Code, annual accounts Description

60 Consumption of merchandise, raw materials and auxiliary materials

600/8 Purchases of merchandise, raw materials and auxiliary materials 609 Changes in stocks of purchased goods (increase -, reduction +)

61 Purchases of services and miscellaneous goods (not recorded under 600/8)

62 Remuneration, social security charges and pensions

64 Other operating expenses

640 Business taxes

641/8 Miscellaneous operating expenses

649 Operating expenses capitalised as restructuring costs (-)

13 _{Annual accounts are regarded as not usable (for further statistical processing) if the financial year does not coincide} with the calendar year and the financial year data cannot be converted to calendar year data. Corporations with annual accounts which are “not usable” are treated in the same way as corporations with no annual accounts. 14 _{741/9 means the sum of accounts 741 to 749.}

The following 'administrative'15 aggregates can be derived from this:

Aggregate Code, annual accounts

Production 70 + 71 +72 + 74 – 740

Intermediate consumption 60 + 61 + 641/8

Gross value added 70 + 71 + 72 + 74 -740 -60 -61 -641/8

Staff costs 62

Net business taxes 640-740

Gross operating surplus 70 + 71 +72 + 74 - 60 - 61- 62 - 640/8 A2) Large enterprises without usable annual accounts

In the case of large enterprises belonging to category A2, we know the turnover (and purchases) according to the VAT returns and wages calculated on the basis of the DSS records. The wage data are taken over as they stand. The other items are estimated either via turnover (this applies to the majority of branches) or via wages (in the case of a number of service branches)16.

B1-B3) Small and medium sized companies (SMEs)

In the case of SMEs there is less detailed information:

Code, annual accounts Description

70 Turnover (optional information)

60/61 600/8 + 609 +61 = consumption of goods and services

(optional information)

62 Remuneration, social security charges and pensions

640/8 640 + 641/8 (other operating expenses including business taxes) 70/61 70 +71 + 72 + 74 - 60 - 61 : if the gross margin is > 0

61/70 70 + 71 + 72 + 74 - 60 - 61 : if the gross margin in < 0

In the case of SMEs using the abbreviated format stating turnover and purchases (population B1), the most important items (particularly turnover and consumption of goods and services) are known. The missing items are derived from the known items or estimated on the basis of structural ratios known for large enterprises in the same branch.

The data for SMEs using an abbreviated format, without stating turnover and purchases (population B2), are estimated by taking the B1 figures and multiplying them by the ratio of gross margin B2/gross margin B1. The wage figures stated in the annual accounts are used.

The data for SMEs without usable annual accounts (population B3), and for NPIs included in S11 (population H), are estimated either via the VAT turnover or via the DSS wages on the basis of the structure of B1+B2. The DSS wages calculated for this category are taken as they stand.

15 _{These are intermediate aggregates/balances which in this phase are still entirely in accordance with the conventions} and valuation rules of commercial accounting as specified in the legislation on accounting.

16 _{The structure of A1 is transferred to A2 using the ratio of VAT turnover A2/annual accounts turnover A1, or the} ratio of DSS wages A2/annual accounts wages A1.

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The populations A2, B3 and H for which no annual accounts are available and the activities of which have to be estimated via other sources represent only about 9% of the total value added of S11.

Enterprises without legal personality included in the household sector (S14)

Depending on the activity, various sources are used to estimate the value added (and mixed income) of self-employed persons.

The calculations for agriculture, forestry and fisheries make use of specific sources such as the statistics of the Centre for Agricultural Economics17.

For self-employed persons registered for VAT, value added is estimated via the VAT returns. For self-employed persons not registered for VAT and heads of businesses (directors and business managers), personal income tax returns are used. The disadvantage of this source is that the final data do not become available until late (final data for income year t are available at the end of t + 2.). For the medical professions, data from the National Institute for Sickness and Disability Insurance are also used.

Housing services (rent and imputed rent) are estimated according to the stratification method

prescribed by a European Union decision. An econometric method is used to calculate the rent paid, for the stock of rented housing, as a function of the housing characteristics (type of housing, age, location, amenities). The total output of housing services can be calculated by applying the rent paid to all housing within a housing stratum.

The value added of private households with employees (NACE 95) coincides with the wages paid by households to workmen, gardeners, cleaning ladies, etc. Since most of these services are performed without being declared, official sources are little if any use.