"The FSA WG has produced this News release that presents the most recent trends in the collection and payment periods on trade credits of European non-financial corporations (Belgium, Germany, Spain, France, Croatia, Italy, Poland, Portugal and Turkey). This note contains an update of the previous report and covers the period 2007-2016.”
"The FSA WG has updated its user friendly excel tool that helps to explore and navigate through its trade credit data base of non-financial corporations. The database contains indicators of days sales outstanding (DSO) and days payable outstanding (DPO), used as proxies for customer and supplier payment periods.”
The FSA WG has produced this News release that presents the most recent trends in the collection and payment periods on trade credits of European non-financial corporations (Belgium, Germany, France, Italy, Poland, Portugal, Spain and Turkey). This note contains an update of the previous report and covers the period 2014-2015.
The FSA WG has produced a user friendly excel tool that helps to explore and navigate through its trade credit data base of non-financial corporations. The database contains indicators of days sales outstanding (DSO) and days payable outstanding (DPO), used as proxies for customer and supplier payment periods.
The Financial Statements Analysis Working Group (FSA WG) has published a set of documents, under the title: "The Use of Accounting Information to Estimate Indicators of Customer and Supplier Payment Periods" (PowerPoint).
The papers in 1997, 2000 and 2005 were published under the former name "Own Funds Working Group".
The paper in 2013 was published under the name “Study Group”.
Publications associated with the Financial Statement Analysis Working Group:
Mouriaux F., Foulcher-Darwish S.: Corporate equity and financial stability: An approach based on net worth at risk, Banque de France, Financial Stability Review, No. 8, May 2006
The scope of the Financial Statement Analysis Working Group is common microeconomic research on specific topics of the economic and financial situation of non-financial entities in an international setting. Such research can include any field of financial statement analysis like profitability, equity endowment, liability structure or asset composition. Structural, cross-sectional and time-series analyses are mainly applied. When producing cross-country figures, the working group also investigates whether accounting or institutional characteristics can explain differences in the results.
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