Opzioni di ricerca
Home Media Facciamo chiarezza Studi e pubblicazioni Statistiche Politica monetaria L’euro Pagamenti e mercati Lavorare in BCE
Suggerimenti
Ordina per
Non disponibile in italiano

Clarifications concerning the data attributes “number of employees”, “balance sheet total” and “annual turnover”

  • Question ID: 2018/0046
  • Date of publication: 20/08/2018
  • Subject matter: Counterparty reference data
  • AnaCredit Manual: Part II
  • Data attribute: Number of employees, Balance sheet total, Annual turnover

Question

Could you please confirm that the three “size-related” data attributes should be reported considering a different scope of consolidation than is envisioned for the calculation of the “enterprise size” data attribute itself? Could you please also clarify how often the data attributes should be updated?

Answer

Please note that differently from the data attribute “enterprise size” (for the calculation of which partner and linked enterprises are also considered), the data attributes “number of employees”, “balance sheet total” and “annual turnover” are calculated only in relation to the counterparty itself, i.e. without considering any partner enterprise or linked enterprise. This means that the value reported for this data attribute, as part of the data record of the head office representing the whole legal entity, is assessed taking into account the number of employees of the head office (with all its domestic offices) and of all foreign branches of the legal entity (if any) (see Q&A 2017/1).

Furthermore, as regards the data attributes “number of employees”, “balance sheet total” and “annual turnover”, please note that:

  • the “number of employees” of the counterparty is equivalent to the concept of “staff headcount” described in Article 5 of Recommendation 2003/361/EC;
  • the “balance sheet total” is the carrying amount of the counterparty’s total assets; and
  • the “annual turnover” corresponds to the value of the counterparty’s annual sales net of all discounts and sales taxes.

Finally, these data attributes are updated whenever the reporting agent is aware of a change thereof based on the latest approved accounting statement of the counterparty, and at least when a new instrument is issued vis-à-vis the counterparty.

Related questions

See also Enterprise size and Commission Recommendation 2003/361/EC

CONTATTI

Banca centrale europea

Direzione Generale Comunicazione

La riproduzione è consentita purché venga citata la fonte.

Contatti per i media

Il nostro sito utilizza cookie

Utilizziamo i cookie funzionali per memorizzare le preferenze degli utenti, i cookie analitici per migliorare le prestazioni del sito Internet e i cookie di terze parti che sono creati dai servizi di terze parti integrati nel sito.

Puoi decidere se accettarli o bloccarli. Per maggiori informazioni o per modificare le tue preferenze sui cookie e sui registri dei server che usiamo:

Leggi la nostra informativa sulla privacy

Scopri di più su come utilizziamo i cookie