The Report (and Excel detailed) aims to take stock of the products and services currently developed, and/ or under development in the different Central Balance-Sheet Data Offices members of it. To that aim, it was developed a questionnaire to acknowledge the different work done across Europe. The questionnaire comprises five parts: General Information, Raw data, Products and Services (P&S), Future P&S and Summary Table.



List of documents issued in 2018:

List of documents issued in 2017:

List of documents issued in 2016:

 List of documents issued in 2015:

Previous documents:



BACH Working Group

Get Insights: Portfolio of selected economic and financial indicators enabling to easily get a picture of the most recent situation of European non-financial corporations also exploring developments on European business environment and specific topics concerning companies.

Outlook #1 (October 2013) - SMEs in European countries

Outlook #2 (October 2014) - Financial Structure and Profitability of European Countries

Outlook #3 (October 2015) - Developments in the Deleveraging Process of European Companies Some Effects on the Asset Side 

Outlook #4 (October 2016) - European non‐financial corporations from 2007 to 2014 

Outlook #5 (December 2017) - Assessment of the transposition into national law of the new European Accounting Guideline 2013

You may find the “Get Insights”, the “Outlooks” as well as the “List of external studies based on BACH” available free of charge at the BACH website.



Financial Statement Analysis Working Group


User friendly tool for trade credit data base


List of documents issued in 2018:

News release: Customer and supplier payments periods and financial distress

News release: Recent trends in customer and supplier payment periods (updated with 2016 data)


List of documents issued in 2017:

News release: Recent trends in customer and supplier payment periods

The Use of Accounting Information to Estimate Indicators of Customer and Supplier Payment Periods

(PowerPoint) The Use of Accounting Information to Estimate Indicators of Customer and Supplier Payment Periods


Previous documents:

Brun, Matthieu; Chai, Flavia; Elgg, Dominik; Esteban, Ana; van Gastel, George; Körting, Timm; Momo, Rossella; Nigro, Valentina; Poiares, Rita; Servant, François; Solera, Irune; Vivet, David (2013): Profitability, Equity Capitalization and Net Worth at Risk. How resilient are non-financial corporations in a crisis environment?

The respective data tables (Annex 2 of the research paper) can be downloaded as an Excel file here.

Delbreil, Michel; Esteban, Ana; Foulcher, Sandra; Elgg, Dominik; Favale, Vincenzo; Körting, Timm and Varetto, Franco (2005): Net Worth at Risk

Delbreil, Michel; Esteban, Ana; Friderichs, Hans; Paranque, Bernard; Partsch, Franz; Varetto, Franco; Savary-Mornet, Maud and Coeurderoy, Régis (2000): Corporate Finance in Europe from 1986 to 1996

Delbreil, Michel; Cano, José Ramón; Friderichs, Hans; Gress, Benoit; Paranque, Bernard; Partsch, Franz and Varetto, Franco (1997): Equity of European Industrial Corporations

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


Risk Assessment Working Group

The research of the Working Group on Risk Assessment of the ECCBSO is dedicated to credit risk modeling and measurement.

Credit Risk Assessment Revisited: the collection of papers contained in this publication shows well the spirit behind the work of this group. The papers do not only address concrete and timely problems in credit risk assessment from a purely methodological side but also study their practical implications.