Skip to main content


The European Committee of Central Balance Sheet Data Offices (ECCBSO) is a consultative body created in 1987 by a group of European National Central Banks managing Central Balance Sheet Data Offices.

The main task of the ECCBSO is to improve the analysis of non-financial corporate enterprises data through the exchange of information and joint studies.

About us



ERICA WG has published its document Annual Synthesis of the year 2023.


This brochure provides an overview of the work carried out by the ERICA WG during the year 2023. It also includes a summary of the content of the 2021 ERICA database and the analysis that was done by means of the data collected from 2021 annual reports. Finally, the list of document published during the year 2023 and the work plan for the year 2024 can be consulted.


ERICA Annual Report 2021

ERICA WG has published its document: "European non-financial listed groups: Analysis of 2021 data"

The study presents some highlights of European non-financial listed groups, on profitability and financial structure in 2021, as well as financial debt structure and cost of debt. One of the main findings of the study is that EBIT, profits and revenues showed a clear recovery across all countries, sectors, and size classes after the pandemic caused heavy cutback in 2020. Mainly boosted by profits and thus retained earnings, equity rebounded after the pandemic hit. Both the indebtedness of European listed groups and the cost of financial debt continued their downward trend in 2021. 

Read more ERICA Annual Report 2021

ERICA Series: Goodwill analysis on a panel of European consolidated groups (2016-2020)

The ERICA WG has published a new “ERICA series” document: "Goodwill analysis"

The objective of this study is to analyse goodwill amounts recognised in a sample of European non-financial listed groups through two prisms: (a) to understand the goodwill evolution and (b) to assess the relevance of amounts of goodwill recognised in annual accounts, particularly with regard to the risk of overestimation. The analysis shows that the economic context in which the company is operating is reflected in the general trend in goodwill and that the change in goodwill amounts recorded over the period 2016-2020 does not show any difference from the market's perception of the economic environment.

Read more ERICA Series: Goodwill analysis on a panel of European consolidated groups (2016-2020)