The purpose of Accounts statistics is to analyze the activity level and of the structure of the Danish business sector. This means that the statistics should be seen as a primary source of financial data for analytical studies of Danish business enterprises, including data required for the evaluation and conception of Government policies and decisions affecting the business community. Moreover, the accounts statistics are an essential input to the Danish national accounts statistics.
The statistics are essentially aggregations of items of the annual accounts of business enterprises, notably items of the profit and loss account, the balance sheet and the statement of fixed assets. The accounting statistics are published in the news from Statistics Denmark and the StatBank.
Direct surveying. The most thorough coverage is extended to the firms that are selected for direct surveying. They are given the choice of either filling in a lengthy questionnaire or submitting their annual accounts plus detailed specifications. The questionnaire is modelled on the list of items set out in the Danish annual accounts legislation, so as to facilitate responding.
Applications: studies of business economics, regional finance studies, primary data for the Danish national accounts and for Eurostat's structural business statistics. Users: Public authorities, Eurostat, employers' and employees' federations, private firms, politicians, economists, scientist, journalists and students.
The statistics provide a reliable picture of the financial situation of the Danish business community, as it is based on a broad sample, administrative data and is based on detailed accounts. Most confident is the statistics at the enterprise level, as the annual accounts are made at this level.
It is assumed that the enterprises in which information is received from SKAT and the Danish Business Authority, in the same industries and with the same ownership form, are comparable with the enterprises in the sample. Furthermore, it is assumed that enterprises with less than 5 employees are comparable to enterprises with 6-10 employees, for enterprises that do not have a large VAT turnover (industry dependent but typically at least DKK 150 million).
The publications usually have been available about 14 months after the end of the reference year and usually without delay in relation to the scheduled date.
The new type of accounts statistics is largely comparable with, and supplemented by, the SKAT data based accounts statistics which were discontinued after 1998. Statistics Denmark publishes statistics on various subjects related to business accounts, notably VAT-related turnover, manufacturers' sales of commodities, and short-term statistics of order books and sales. However, these statistics are not directly comparable with the accounts statistics, because of differences in units, coverage or concepts.