DATABASES

BACH - Bank for the Accounts of Companies Harmonized - is a database containing harmonized annual accounts statistics of European non-financial enterprises. Hence, the database was conceived as a useful tool both for country comparisons and to analyze the structure and performances of the non-financial companies in Europe.

Available data:

  1. Aggregated values: Income statement, Balance-sheet and financial ratios;
  2. Measures: absolute values, weighted averages and quartiles;
  3. 12 European countries: Austria, Belgium, Czech Republic, Denmark, France, Germany, Italy, Luxembourg, Poland, Portugal, Slovakia and Spain;
  4. Period: from 2000 onwards;
  5. Breakdowns by 4 size classes (Small, Medium, SMEs, Large) and business sectors (NACE sections and divisions);
  6. Complete set of methodological notes;
  7. Countries’ details and specificities.

You may access the BACH database and find more information on BACH database in the documents “Brochure” (about database content) and “Userguide ” (about technical insights) available free of charge at the BACH website

Database on periods of collection and payment in trade credits - this database contains indicators of days sales outstanding (DSO) and days payable outstanding (DPO), used as proxies for customer and supplier payment periods, based on accounting information drawn from financial statements of firms from Belgium, France, Germany Italy, Poland, Portugal, Spain and Turkey. Breakdown by Country, Sector, Size and Year. Data is provided as weighted mean and statistical distributions. Available from 2000.

Trade Credit Data Base

Data base on Financing cost of non-financial corporations - Financing cost is an indicator of great relevance to determine the capacity of firms of giving back their debt service. It is important to know the similarities and differences of this indicator by country, size and sector. For this reason FSA WG decided to build up a database with an indicator of financial cost. The definition of the indicator has benefited from BACH items, based on accounting information drawn from financial statements of firms from (Belgium, Germany, Denmark, France, Croatia, Italy, Poland, Portugal, Spain and Turkey).

Financing Cost Data Base