Individualfinancialstatementsof non-financialfirms(JANIS ... · Individualfinancialstatementsofnon-financialfirms(JANIS)1997-2016 DataReport2019-04 9 Overviewofvariablescontinuedfrompreviouspage

Individual financial statements of

non-financial firms (JANIS) 1997-2016

Data Report 2019-04

Data available from 1997 until 2016

DOI: 10.12757/Bbk.JANIS.9716.01.01

Deutsche Bundesbank, Research Data and Service Centre

Thorsten Becker, Elena Biewen, Simone Schultz, Michael Weisbecker

http://doi.org/10.12757/Bbk.JANIS.9716.01.01

Individual financial statements of non-financial firms (JANIS) 1997-2016

Data Report 2019-04

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Contents

1. Dataset description 2

1.1. Data overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

1.2. Data scope and coverage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

1.3. Data collection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

1.4. Data appraisal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

1.5. Data accessibility . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

2. Description of variables 8

2.1. Overview of variables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

2.2. Details of variables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

A. Appendix A: Variables values 51

A.1. ES03: Economic sector key (WZ 2003) . . . . . . . . . . . . . . . . . . . . . . . . . 51

A.2. ES08: Economic sector key (WZ 2008) . . . . . . . . . . . . . . . . . . . . . . . . . 130

A.3. LEFO: Legal form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 205

B. Appendix B: Complementary Resources 206

B.1. Variables: Structure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 206

Abstract

We describe the research dataset “Individual financial statements of non-financial firms (JANIS)”

using a structured metadata scheme.1) This document consists of two sections and the appendix.

In the first section, we describe the general properties of the dataset as a whole, such as its scope

and coverage and the methods of data collection and data appraisal. The second section looks at

the variable level, providing an overview of the variables and tables with details on each variable.

Appendix A looks at value level and provides code lists, ie information on the meaning of values

for categorical variables. Appendix B provides an overview of the structure of the variables in the

JANIS dataset.

Keywords: Balance sheet data, Non-financial corporations, Refinancing business

Metadata Version: JANIS Data-Doc-v1

Copyright: Deutsche Bundesbank

Citation: Becker, T., Biewen, E., Schultz, S. and Weisbecker, M. (2019). Individual financial state-

ments of non-financial firms (JANIS) 1997-2016, Data Report 2019-04 – Metadata Version 1.

Deutsche Bundesbank Research Data and Service Centre.

1 The metadata model used is derived from the Data Documentation Initiative (DDI, http://www.ddialliance.org).

http://www.ddialliance.org

Deutsche Bundesbank

Research Data and Service Centre

2

1. Dataset description

1.1. Data overview

Title of dataset

Individual financial statements of non-financial firms

German title

Einzelabschluesse nicht-finanzieller Unternehmen

Abbreviation

JANIS

Dataset abstract

The database comprises individual annual financial statements of non-financial corporations. It

contains data from the Bundesbank’s credit assessment system and from public sources.

The data is part of the Financial Statements Data Pool. It is available from 1997 on as a panel

dataset for research purposes and provides the balance sheet data, the profit and loss account, the

asset history sheet and the statement of appropriation of income (if any) and additional information

about firms, like the branch of industry or the legal form.

Data ID (DOI)

10.12757/Bbk.JANIS.9716.01.01


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1.2. Data scope and coverage

Legal framework

Since the beginning of the 1999 - with the start of the third stage of European monetary union

(EMU) - the Deutsche Bundesbank provides refinancing and intraday credits to resident credit

institutions. Credit institution can submit their credit claims against non-financial corporations as

collaterals. Thereby corporations have to be “central bank eligible”. In order to assess whether

the eligibility requirements are met and the credit claim against a corporation can be accepted as

collateral, financial statements have been sent to the Bundesbank to enable it to verify the eligibility

of the securitised non-negotiable assets (bank loans to business enterprises and bills of exchange

which credit institutions use as collateral to cover their liablities to the Bundesbank).

The use of the data is mainly based on a private-law agreement, ie the data can only be used for

purposes that are expressly mentioned in the letter sent out to the corporation and to which this

corporation has given its consent.

Unit of analysis

Each line in the dataset corresponds to a balance sheet statement of a non-financial corporation.

Time periods

1997 until 2016

Geographic coverage

Germany

Universe

JANIS consists of individual financial statements of non-financial corporations which are provided

from several sources: financial statements received by the Deutsche Bundesbank in the context of

the credit assessment and from public sources like the Bundesanzeiger.

Research dataset

The structure of the financial statements in the JANIS database reflects the current state of the

German Commercial Code (HGB/Handelsgesetzbuch). It provides the balance sheet data, the profit

and loss account, the asset history sheet and the statement of appropriation of income (if any).

Furthermore, this data offers additional information about firms, like the branch of industry or the

legal form.

Sampling:

In comparison to former balance sheet data offered by the Deutsche Bundesbank, the JANIS data

provides more balance sheets in the area of services like catering and hotel industry, information

Deutsche Bundesbank


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and communication, and enterprise and private services. Additionally, the number of balance

sheets for small and medium sized enterprises has increased.

“U-boat phenomenon”:

Many firms appear only for a few years in the dataset. Therefore, a long time-series can be observed

only for a small part of firms.

Zeros:

The value zero of a variable can indicate that no information about the variable has been submitted

(missing value) or that the reported value was zero. Unfortunately, it is not possible to distinguish

between these two cases.

Profit and loss account:

The structure of the cost of sales method (Umsatzkostenschema) has been transferred to the struc-

ture of the aggregate cost method (Gesamtkostenschema) as far as possible (BBK_HM_COFS_PL_TYPE).

Type of accounting:

There are commercial balance sheets (Handelsbilanzen) in the JANIS data as well as tax balance

sheets (Steuerbilanzen). A corresponding marker is included in the database (BBK_HM_ACCOUNT-

ING).

Update and revisions of the dataset

The research dataset is annually updated. The update includes the data for the following year and

corrections for the preceding years. Please note, that the current dataset is not complete for the

years 2015 and 2016 and will be updated in the next data version. However, the dataset includes

the large part of the reports of large firms and covers over 90 percent of the total balance sheet

sum.


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1.3. Data collection

Data collection mode

Concerning the Bundesbank part of the data, postal or electronic submission is possible.

In the first step the financial statements are the base for the credit rating of the Deutsche Bun-

desbank. Since the beginning of April 2018 it is possible to submit the financial statements in an

electronic way. The financial statement flows directly into the database of the Deutsche Bundes-

bank. The other way is to transmit the financial statement as PDF. Then the analyst incorporates

the financial statement into the database.

Data collectors

Deutsche Bundesbank, Markets Department / Statistics Department

Collection frequency

Yearly

Sampling

Non-financial companies which submitted balance sheets to the Deutsche Bundesbank in the

context of the credit assessment and public sources.

Response rate

Concerning the Bundesbank part of the data, the submission of the financial statement is a voluntary

process for the companies.

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1.4. Data appraisal

Quality checks

All submitted balance sheets by the corporations to the Deutsche Bundesbank are checked for

correctness by the Deutsche Bundesbank. Correctness is assessed by various plausibility checks.

Data editing

No data editing

1.5. Data accessibility

Research proposal conditions

A research proposal is checked for feasibility of the research project given the research data, ie the

suitability of the data to answer the research questions raised by the proposal. The research project

must be of public interest, that is without commercial goals.

Institutional access conditions

The researcher must be affiliated with a research institution that clearly has a scientific, non-

commercial agenda.

Contact

Deutsche Bundesbank, Research Data and Service Centre (RDSC)

E-mail: [email protected]

Homepage: https://www.bundesbank.de/en/bundesbank/research/rdsc

Deposit requirements

The researcher must sign a confidentiality agreement. The RDSC must be informed about any

documents that are made available to the public that contain information derived from the provided

data. The researcher is obliged to provide proof of proper data source citation by providing copies

of the manuscripts and/or publications.

mailto:[email protected]://www.bundesbank.de/en/bundesbank/research/rdsc


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Citation requirements

For any study or other document which is made available to the public and contains information

derived from the provided data, the researcher is obliged to properly cite the data source as

follows:

Becker, T., Biewen, E., Schultz, S. and Weisbecker, M. (2019). Individual financial statements of

non-financial firms (JANIS) 1997-2016, Data Report 2019-04 – Metadata Version 1. Deutsche

Bundesbank Research Data and Service Centre.

Deutsche Bundesbank


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2. Description of variables

2.1. Overview of variables

Name Label

BBK_HM_CO_ID1 Generated ID (anonymised)

ANON_IDBBK Generated ID (of former balance sheet data - anonymised)

YEAR Year

MONTH Month

FYEA Year of Establishment

BBK_HM_ACCOUNTING Balance Sheet Type

BBK_HM_CONSO_TYPE Consolidation Type

BBK_HM_COFS_PL_TYPE Type of profit and loss account

ES03 Economic sector 2003 (WZ 2003)

ES08 Economic sector 2008 (WZ 2008)

EMPL Number of employees

LEFO Legal Form

A10000 Total assets

A11000 Subscribed capital unpaid/overdue contributions

A12000 Start-up and business expansion expenses

A13000 Assets

A13100 Intangible assets

A13110 Concessions, industrial property and similar rights and assets as

well as licences

A13120 Goodwill

A13130 Payments on account for intangible assets

A13150 Internally generated industrial rights and similar rights and assets

A13200 Tangible assets

A13210 Land, rights equivalent to land and buildings including buildings

on land belonging to third parties

A13220 Technical equipment and machinery

A13230 Other assets, office furniture and equipment

A13240 Payments on account for tangible fixed assets and tangible fixed

assets in course of construction

A13300 Financial assets

A13310 Shares in affiliates

A13320 Loans to general partners

A13321 Of item A13320: of no substantial value

A13330 Loans to affiliates

A13340 Participating interests

A13350 Loans to enterprises in which the company has participating in-

terests

A13360 Fixed asset securities

A13370 Other loans and financial assets

A14000 Current assets

A14100 Inventories

Overview of variables continues on next page


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Overview of variables continued from previous page

Name Label

A14110 Raw materials and consumables

A14120 Semi-finished products, contracts in progress

A14130 Finished goods and goods for resale

A14140 Payments received on account (outstanding deduction of pay-

ments)

A14150 Payments on account for inventories

A14200 Debtors

A14210 Accounts receivable

A14214 Payments received on account of orders at utilities

A14220 Claims on general partners

A14230 Payment commitments of general partners and limited partners

A14240 Claims on affiliates

A14250 Claims on enterprises in which the company has participating

interests

A14260 Other claims and assets

A14300 Current asset securities

A14310 Shares in affiliates (current assets)

A14320 Own shares

A14330 Other current asset securities

A14400 Cash, Bundesbank balances, balances at credit institutions and

cheques

A15000 Prepaid expenses

A15010 Loan redemption premium

A16000 Deferred tax assets

A17000 Deficit not covered by equity

A18000 Other adjustments

A1A000 Excess of plan assets over post-employment benefit liability

P20000 Total equity and liabilities

P21000 Equity

P21100 Subscribed capital/capital subscriptions

P21150 Outstanding capital contributions not claimed

P21160 Treasury shares

P21200 Liabilities to shareholders with the characteristics of equity or with

a subordinate claim

P21300 Participation rights with the characteristics of equity

P21400 Assets contributed by silent partners with the characteristics of

equity

P21500 Capital reserves

P21600 Reserves of partnerships

P21700 Contributions paid in to implement a capital increase

P21800 Retained profits/revenue reserves

P21900 Negative goodwill

P21A00 Retained profits/accumulated losses brought forward

P21B00 Net income/net loss for the financial year


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Name Label

P21C00 Net retained profits/net accumulated losses

P21C10 Designated dividend

P21D00 Differences from foreign currencies translations

P21E00 Minority interests

P22000 Special items with equity portion

P23000 Other special items including investment grants

P24000 Provisions

P24100 Provisions for pensions and similar obligations

P24150 In provisions for pensions absorbed assets

P24200 Provisions for taxes

P24300 Other provisions

P25000 Liabilities

P25100 Loans

P25120 Loans due within 1 year

P25130 Of item P25100: due after more than 1 year

P25200 Liabilities to credit institutions

P25220 Of item P25200: due within 1 year


P25300 Payments received on account



P25400 Liabilities arising from goods and services



P25500 Liabilities arising from the acceptance of drafts and issue of own

bills



P25600 Liabilities to partners


P25637 Of item P25630: designated profit


P25700 Liabilities to affiliates



P25800 Liabilities to enterprises in which the company has participating

interests



P25900 Other liabilities



P26000 Deferred income

G30000 Sales



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Name Label

G31000 Increase or decrease in finished and unfinished goods inventories

G32000 Own work capitalised

G33000 Total output

G34000 Other operational income

G34400 Other operating income

G35000 Cost of materials

G35100 Expenses for raw materials and consumables and for goods pur-

chased

G35200 Expenses for services purchased

G36000 Gross profit

G37000 Labour costs

G37100 Salaries and wages

G37200 Social security and expenditure for company pension funds and

pensions paid

G38000 Depreciation

G38100 Depreciation on intangible assets and tangible assets as well as

on capitalized start-up and business expansion expenses

G38150 Extraordinary depreciation

G38200 Depreciation of current assets where this exceeds the usual de-

preciation of the corporation

G39000 Other operational charges

G39D00 Non-operating and/or prior-period other operating expenses

G40000 Cost of sales

G41000 Gross profit on sales

G42000 Selling expenses

G43000 General and administrative expenses

G44000 Other operating expenses outside cost of sales

G44500 Non-operating and/or prior-period other operating expenses

G45000 Operating result

G46000 Income from participating interests

G47000 Income from profit transfers (parent company)

G48000 Income from securities and lending of financial assets

G49000 Interest and other income

G49600 Interest and similar income from discounting

G50000 Depreciation of financial assets and of current asset securities

G51000 Costs arising from loss transfers (parent company)

G52000 Interest and other expenditure

G52800 Interest and similar expenses from discounting

G53000 Net investment income

G54000 Net interest income

G55000 Financial result

G56000 Result from ordinary activities

G57000 Extraordinary income

G58000 Extraordinary costs


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Name Label

G59000 Extraordinary result

G60000 Taxes on income and earnings

G61000 Other taxes

G61100 Purchase tax

G62000 Profit and loss transfer (subsidiary)

G65000 Net income/net loss for the financial year

AS0040 Cost at the beginning of the financial year

AS0041 Additions to tangible fixed assets in the financial year

AS0042 Disposals of tangible fixed assets in the financial year (gross)

AS0043 Transfers of tangible fixed assets in the financial year

AS0044 Reversals of write-downs of tangible fixed assets in the financial

year

AS0045 Depreciation and write-downs of tangible fixed assets in the fi-

nancial year

AS0046 Cumulative depreciation and write-downs of tangible fixed assets

for all financial years

E66000 Profit/loss brought forward

E66010 Withdrawals from capital reserve

E66020 Withdrawals from retained profits

E66030 Withdrawals from the difference deriving from the consolidation

of capital

E66040 Loss accounted for by other shareholders

E66050 Transfers to retained profits

E66060 Additions to the difference deriving from the consolidation of

capital

E66070 Profit due to other shareholders

E66080 Profit/loss for the financial year

S27002 Provisions for pensions and similar obligations

S00020 Export revenue

S00021 Direct foreign participations

2.2. Details of variables

BBK_HM_CO_ID1: Generated ID (anonymised)

German title Anonymisierte Unternehmenskennnummer

Notes Anonymized identification number of the company

Period of availability 1997 until 2016

Source Generated randomly

Type string - 64 digits

Variable ANON_IDBBK continues on next page


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Variable ANON_IDBBK continued from previous page

ANON_IDBBK: Generated ID (of former balance sheet data - anonymised)

German title Anonymisierte Unternehmenskennnummer (vormaliger Bilanzdaten)

Notes Anonymized identification number of the company


Source Generated randomly


YEAR: Year

German title Jahr des Bilanzstichtages im Format: YYYY

Notes Year of the balance sheet day, in the following format: YYYY


Source JANIS

Type numeric

MONTH: Month

German title Monat des Bilanzstichtages im Format: MM

Notes Month of the balance sheet day, in the following format: MM


Source JANIS

Type numeric

FYEA: Year of Establishment

German title Gründungsjahr

Notes Year of establishment, in the following format: YYYY


Source JANIS

Type numeric

BBK_HM_ACCOUNTING: Balance Sheet Type

German title Bilanzart

Notes Type of balance sheet - 1: Tax balance sheet, 2: Commercial balance

sheet


Source JANIS

Type numeric

BBK_HM_CONSO_TYPE: Consolidation Type

German title Abschlussart

Variable BBK_HM_CONSO_TYPE continues on next page

Deutsche Bundesbank


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Variable BBK_HM_CONSO_TYPE continued from previous page

Notes Consolidation Type - 1: Individual financial statement


Source JANIS

Type numeric

BBK_HM_COFS_PL_TYPE: Type of profit and loss account

German title Art der GuV

Notes Type of profit and loss account -1: total cost accounting (Gesamtkosten-

verfahren), 2: cost of sales accounting (Umsatzkostenverfahren)


Source JANIS

Type numeric

ES03: Economic sector 2003 (WZ 2003)

German title 5-stelliger Wirtschaftszweig-Schlüssel (WZ 2003)

Notes Classification of economic activities, WZ code 2003 (5 digits) - a code

list is provided in Appendix A. For older years the classification WZ1993

was converted to WZ2003.


Source JANIS


ES08: Economic sector 2008 (WZ 2008)

German title 5-stelliger Wirtschaftszweig-Schlüssel (WZ 2008)

Notes Classification of economic activities, WZ code 2008 (5 digits) - a code

list is provided in Appendix A. For older years the classification WZ1993

was converted to WZ2008.


Source JANIS


EMPL: Number of employees

German title Beschäftigtenzahl

Notes Please note the reporting of employee numbers in the JANIS is provided

voluntarily. The reported value can be the annual average number of

employees or the number of employees at the end of the year. It is

not known whether the reporting corporation reports the number of

full-time or full-time equivalents employees.


Source JANIS

Type numeric


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LEFO: Legal Form

German title Rechtsform des Unternehmens

Notes Legal form of the company - a code list is provided in Appendix A


Source JANIS

Type numeric

A10000: Total assets

German title Summe Aktiva

Notes Total assets


Source JANIS

Type numeric

Dimensions In € thousands

A11000: Subscribed capital unpaid/overdue contributions

German title Ausstehende Einlagen/rückständige Einzahlungen

Notes Subscribed capital unpaid/overdue contributions


Source JANIS

Type numeric


A12000: Start-up and business expansion expenses

German title Aufwendungen für die Ingangsetzung und Erweiterung des Geschäfts-

betriebs

Notes Start-up and business expansion expenses


Source JANIS

Type numeric


A13000: Assets

German title Anlagevermögen

Notes Assets


Source JANIS

Type numeric


Deutsche Bundesbank


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A13100: Intangible assets

German title Immaterielle Vermögensgegenstände

Notes Intangible assets


Source JANIS

Type numeric


A13110: Concessions, industrial property and similar rights and assets as well as licences

German title Konzessionen, gewerbliche Schutz- und ähnliche Rechte und Werte

sowie Lizenzen

Notes Concessions, industrial property and similar rights and assets as well as

licences


Source JANIS

Type numeric


A13120: Goodwill

German title Geschäfts- oder Firmenwert

Notes Goodwill


Source JANIS

Type numeric


A13130: Payments on account for intangible assets

German title Geleistete Anzahlungen

Notes Payments on account for intangible assets


Source JANIS

Type numeric


A13150: Internally generated industrial rights and similar rights and assets

German title Selbst geschaffene gewerbliche Schutzrechte und ähnliche Rechte und

Werte

Notes Internally generated industrial rights and similar rights and assets


Source JANIS

Type numeric

Variable A13150 continues on next page


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Variable A13150 continued from previous page


A13200: Tangible assets

German title Sachanlagen

Notes Tangible assets


Source JANIS

Type numeric


A13210: Land, rights equivalent to land and buildings including buildings on land belonging to

third parties

German title Grundstücke, grundstücksgleiche Rechte und Bauten einschließlich der

Bauten auf fremden Grundstücken

Notes Land, rights equivalent to land and buildings including buildings on land

belonging to third parties


Source JANIS

Type numeric


A13220: Technical equipment and machinery

German title Technische Anlagen und Maschinen

Notes Technical equipment and machinery


Source JANIS

Type numeric


A13230: Other assets, office furniture and equipment

German title Andere Anlagen, Betriebs- und Geschäftsausstattung

Notes Other assets, office furniture and equipment


Source JANIS

Type numeric



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A13240: Payments on account for tangible fixed assets and tangible fixed assets in course of

construction

German title Geleistete Anzahlungen und Anlagen im Bau

Notes Payments on account for tangible fixed assets and tangible fixed assets

in course of construction


Source JANIS

Type numeric


A13300: Financial assets

German title Finanzanlagen

Notes Financial assets


Source JANIS

Type numeric


A13310: Shares in affiliates

German title Anteile an verbundenen Unternehmen

Notes Shares in affiliates


Source JANIS

Type numeric


A13320: Loans to general partners

German title Ausleihungen an Gesellschafter

Notes Loans to general partners


Source JANIS

Type numeric


A13321: Of item A13320: of no substantial value

German title Von A13320: nicht werthaltige

Notes Of item A13320: of no substantial value


Source JANIS



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Type numeric


A13330: Loans to affiliates

German title Ausleihungen an verbundene Unternehmen

Notes Loans to affiliates


Source JANIS

Type numeric


A13340: Participating interests

German title Beteiligungen

Notes Participating interests


Source JANIS

Type numeric


A13350: Loans to enterprises in which the company has participating interests

German title Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis

besteht

Notes Loans to enterprises in which the company has participating interests


Source JANIS

Type numeric


A13360: Fixed asset securities

German title Wertpapiere des Anlagevermögens

Notes Fixed asset securities


Source JANIS

Type numeric


A13370: Other loans and financial assets

German title Sonstige Ausleihungen und Finanzanlagen

Notes Other loans and financial assets


Deutsche Bundesbank


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Source JANIS

Type numeric


A14000: Current assets

German title Umlaufvermögen

Notes Current assets


Source JANIS

Type numeric


A14100: Inventories

German title Vorräte

Notes Inventories


Source JANIS

Type numeric


A14110: Raw materials and consumables

German title Roh-, Hilfs- und Betriebsstoffe

Notes Raw materials and consumables


Source JANIS

Type numeric


A14120: Semi-finished products, contracts in progress

German title Unfertige Erzeugnisse, unfertige Leistungen

Notes Semi-finished products, contracts in progress


Source JANIS

Type numeric


A14130: Finished goods and goods for resale

German title Fertige Erzeugnisse, Waren



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Notes Finished goods and goods for resale


Source JANIS

Type numeric


A14140: Payments received on account (outstanding deduction of payments)

German title Erhaltene Anzahlungen auf Bestellungen (offen aktivisch abgesetzt)

Notes Payments received on account (outstanding deduction of payments)


Source JANIS

Type numeric


A14150: Payments on account for inventories

German title Geleistete Anzahlungen

Notes Payments on account for inventories


Source JANIS

Type numeric


A14200: Debtors

German title Forderungen und sonstige Vermögensgegenstände

Notes Debtors


Source JANIS

Type numeric


A14210: Accounts receivable

German title Forderungen aus Lieferungen und Leistungen

Notes Accounts receivable


Source JANIS

Type numeric



Deutsche Bundesbank


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A14214: Payments received on account of orders at utilities

German title Erhaltene Anzahlungen bei Versorgern (offen aktivisch abgesetzt)

Notes Payments received on account of orders at utilities


Source JANIS

Type numeric


A14220: Claims on general partners

German title Forderungen gegen Gesellschafter

Notes Claims on general partners


Source JANIS

Type numeric


A14230: Payment commitments of general partners and limited partners

German title Einzahlungsverpflichtungen persönlich haftender Gesellschafter und

Kommanditisten

Notes Payment commitments of general partners and limited partners


Source JANIS

Type numeric


A14240: Claims on affiliates

German title Forderungen gegen verbundene Unternehmen

Notes Claims on affiliates


Source JANIS

Type numeric


A14250: Claims on enterprises in which the company has participating interests

German title Forderungen gegen Unternehmen, mit denen ein Beteiligungsverhältnis

besteht

Notes Claims on enterprises in which the company has participating interests


Source JANIS



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Type numeric


A14260: Other claims and assets

German title Sonstige Forderungen und Vermögensgegenstände

Notes Other claims and assets


Source JANIS

Type numeric


A14300: Current asset securities

German title Wertpapiere des Umlaufvermögens

Notes Current asset securities


Source JANIS

Type numeric


A14310: Shares in affiliates (current assets)

German title Anteile an verbundenen Unternehmen

Notes Shares in affiliates (current assets)


Source JANIS

Type numeric


A14320: Own shares

German title Eigene Anteile

Notes Own shares


Source JANIS

Type numeric


A14330: Other current asset securities

German title Sonstige Wertpapiere des Umlaufvermögens

Notes Other current asset securities



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Source JANIS

Type numeric


A14400: Cash, Bundesbank balances, balances at credit institutions and cheques

German title Kassenbestand, Bundesbankguthaben, Guthaben bei Kreditinstituten

und Schecks

Notes Cash, Bundesbank balances, balances at credit institutions and cheques


Source JANIS

Type numeric


A15000: Prepaid expenses

German title Aktiver Rechnungsabgrenzungsposten

Notes Prepaid expenses


Source JANIS

Type numeric


A15010: Loan redemption premium

German title Disagio/Damnum

Notes Loan redemption premium


Source JANIS

Type numeric


A16000: Deferred tax assets

German title Abgrenzungsposten für latente Steuern

Notes Deferred tax assets


Source JANIS

Type numeric


A17000: Deficit not covered by equity

German title Nicht durch Eigenkapital gedeckter Fehlbetrag



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Notes Deficit not covered by equity


Source JANIS

Type numeric


A18000: Other adjustments

German title Sonstige Berichtigungsposten

Notes Other adjustments


Source JANIS

Type numeric


A1A000: Excess of plan assets over post-employment benefit liability

German title Aktiver Unterschiedsbetrag aus der Vermögensverrechnung

Notes Excess of plan assets over post-employment benefit liability


Source JANIS

Type numeric


P20000: Total equity and liabilities

German title Summe Passiva

Notes Total equity and liabilities


Source JANIS

Type numeric


P21000: Equity

German title Eigenkapital

Notes Equity


Source JANIS

Type numeric


Variable P21100 continues on next page

Deutsche Bundesbank


26

Variable P21100 continued from previous page

P21100: Subscribed capital/capital subscriptions

German title Gezeichnetes Kapital/Kapitalanteile

Notes Subscribed capital/capital subscriptions


Source JANIS

Type numeric


P21150: Outstanding capital contributions not claimed

German title Nicht eingeforderte ausstehende Einlagen (offen passivisch abgesetzt)

Notes Outstanding capital contributions not claimed


Source JANIS

Type numeric


P21160: Treasury shares

German title Eigene Anteile - offen von dem Posten „Gezeichnetes Kapital“ abgesetzt

Notes Treasury shares


Source JANIS

Type numeric


P21200: Liabilities to shareholders with the characteristics of equity or with a subordinate claim

German title Gesellschafterdarlehen mit EK-Charakter

Notes Liabilities to shareholders with the characteristics of equity or with a

subordinate claim


Source JANIS

Type numeric


P21300: Participation rights with the characteristics of equity

German title Genussrechtskapital (Kapitalgesellschaften) mit EK-Charakter

Notes Participation rights with the characteristics of equity


Source JANIS

Type numeric



Data Report 2019-04

27



P21400: Assets contributed by silent partners with the characteristics of equity

German title Einlagen stiller Gesellschafter mit EK-Charakter

Notes Assets contributed by silent partners with the characteristics of equity


Source JANIS

Type numeric


P21500: Capital reserves

German title Kapitalrücklage

Notes Capital reserves


Source JANIS

Type numeric


P21600: Reserves of partnerships

German title Rücklagen bei Personengesellschaften

Notes Reserves of partnerships


Source JANIS

Type numeric


P21700: Contributions paid in to implement a capital increase

German title Zur Durchführung der Kapitalerhöhung geleistete Einlagen

Notes Contributions paid in to implement a capital increase


Source JANIS

Type numeric


P21800: Retained profits/revenue reserves

German title Gewinnrücklagen/Ergebnisrücklagen

Notes Retained profits/revenue reserves


Source JANIS


Deutsche Bundesbank


28


Type numeric


P21900: Negative goodwill

German title Unterschiedsbetrag aus der Kapitalkonsolidierung

Notes Negative goodwill


Source JANIS

Type numeric


P21A00: Retained profits/accumulated losses brought forward

German title Gewinn-/Verlustvortrag

Notes Retained profits/accumulated losses brought forward


Source JANIS

Type numeric


P21B00: Net income/net loss for the financial year

German title Jahresüberschuss/-fehlbetrag

Notes Net income/net loss for the financial year


Source JANIS

Type numeric


P21C00: Net retained profits/net accumulated losses

German title Bilanzgewinn/Bilanzverlust

Notes Net retained profits/net accumulated losses


Source JANIS

Type numeric


P21C10: Designated dividend

German title Von P21C10: Zur Ausschüttung vorgesehener Gewinn

Notes Of item P21C10 designated dividend


Variable P21C10 continues on next page


Data Report 2019-04

29

Variable P21C10 continued from previous page

Source JANIS

Type numeric


P21D00: Differences from foreign currencies translations

German title Währungsumrechnungsdifferenzen

Notes Differences from foreign currencies translations


Source JANIS

Type numeric


P21E00: Minority interests

German title Ausgleichsposten für Anteile im Fremdbesitz

Notes Minority interests


Source JANIS

Type numeric


P22000: Special items with equity portion

German title Sonderposten mit Rücklageanteil

Notes Special items with equity portion


Source JANIS

Type numeric


P23000: Other special items including investment grants

German title Sonstige Sonderposten (einschließlich Investitionszuschüsse)

Notes Other special items including investment grants


Source JANIS

Type numeric


P24000: Provisions

German title Rückstellungen

Notes Provisions


Deutsche Bundesbank


30



Source JANIS

Type numeric


P24100: Provisions for pensions and similar obligations

German title Rückstellungen für Pensionen und ähnliche Verpflichtungen

Notes Provisions for pensions and similar obligations


Source JANIS

Type numeric


P24150: In provisions for pensions absorbed assets

German title In Rückstellungen für Pensionen und ähnliche Verpflichtungen verrech-

nete Vermögensgegenstände nach § 246 Abs. 2 Satz 2 HGB

Notes In provisions for pensions absorbed assets


Source JANIS

Type numeric


P24200: Provisions for taxes

German title Steuerrückstellungen

Notes Provisions for taxes


Source JANIS

Type numeric


P24300: Other provisions

German title Sonstige Rückstellungen

Notes Other provisions


Source JANIS

Type numeric




Data Report 2019-04

31


P25000: Liabilities

German title Verbindlichkeiten

Notes Liabilities


Source JANIS

Type numeric


P25100: Loans

German title Anleihen

Notes Loans


Source JANIS

Type numeric


P25120: Loans due within 1 year

German title Von P25100: mit Restlaufzeit bis 1 Jahr

Notes Of item P25100: due within 1 year


Source JANIS

Type numeric


P25130: Of item P25100: due after more than 1 year

German title Von P25100: mit Restlaufzeit über 1 Jahr

Notes Of item P25100: due after more than 1 year


Source JANIS

Type numeric


P25200: Liabilities to credit institutions

German title Verbindlichkeiten gegenüber Kreditinstituten

Notes Liabilities to credit institutions


Source JANIS

Type numeric


Deutsche Bundesbank


32

P25220: Of item P25200: due within 1 year




Source JANIS

Type numeric






Source JANIS

Type numeric


P25300: Payments received on account

German title Erhaltene Anzahlungen

Notes Payments received on account


Source JANIS

Type numeric






Source JANIS

Type numeric






Source JANIS

Type numeric



Data Report 2019-04

33

P25400: Liabilities arising from goods and services

German title Verbindlichkeiten aus Lieferungen und Leistungen

Notes Liabilities arising from goods and services


Source JANIS

Type numeric






Source JANIS

Type numeric






Source JANIS

Type numeric


P25500: Liabilities arising from the acceptance of drafts and issue of own bills

German title Verbindlichkeiten aus der Annahme gezogener Wechsel und der Ausstel-

lung eigener Wechsel

Notes Liabilities arising from the acceptance of drafts and issue of own bills


Source JANIS

Type numeric






Source JANIS

Type numeric


Deutsche Bundesbank


34





Source JANIS

Type numeric


P25600: Liabilities to partners

German title Verbindlichkeiten gegenüber Gesellschaftern

Notes Liabilities to partners


Source JANIS

Type numeric






Source JANIS

Type numeric


P25637: Of item P25630: designated profit

German title Von P25630: zur Verteilung beschlossener Gewinn

Notes Of item P25630: designated profit


Source JANIS

Type numeric






Source JANIS

Type numeric



Data Report 2019-04

35

P25700: Liabilities to affiliates

German title Verbindlichkeiten gegenüber verbundenen Unternehmen

Notes Liabilities to affiliates


Source JANIS

Type numeric






Source JANIS

Type numeric






Source JANIS

Type numeric


P25800: Liabilities to enterprises in which the company has participating interests

German title Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteili-

gungsverhältnis besteht

Notes Liabilities to enterprises in which the company has participating interests


Source JANIS

Type numeric






Source JANIS

Type numeric


Deutsche Bundesbank


36





Source JANIS

Type numeric


P25900: Other liabilities

German title Sonstige Verbindlichkeiten

Notes Other liabilities


Source JANIS

Type numeric






Source JANIS

Type numeric






Source JANIS

Type numeric


P26000: Deferred income

German title Passiver Rechnungsabgrenzungsposten

Notes Deferred income


Source JANIS

Type numeric



Data Report 2019-04

37

G30000: Sales

German title Umsatzerlöse

Notes Sales


Source JANIS

Type numeric


G31000: Increase or decrease in finished and unfinished goods inventories

German title Erhöhung oder Verminderung des Bestandes an fertigen und unfertigen

Erzeugnissen

Notes Increase or decrease in finished and unfinished goods inventories


Source JANIS

Type numeric


G32000: Own work capitalised

German title andere aktivierte Eigenleistungen

Notes Own work capitalised


Source JANIS

Type numeric


G33000: Total output

German title Gesamtleistung

Notes Total output


Source JANIS

Type numeric


G34000: Other operational income

German title Sonstige betriebliche Erträge

Notes Other operational income


Source JANIS

Type numeric


Deutsche Bundesbank


38

G34400: Other operating income

German title Betriebs- und/oder periodenfremde sonstige betriebliche Erträge

Notes Other operating income


Source JANIS

Type numeric


G35000: Cost of materials

German title Materialaufwand

Notes Cost of materials


Source JANIS

Type numeric


G35100: Expenses for raw materials and consumables and for goods purchased

German title Aufwendungen für Roh-, Hilfs- und Betriebsstoffe und für bezogene

Waren

Notes Expenses for raw materials and consumables and for goods purchased


Source JANIS

Type numeric


G35200: Expenses for services purchased

German title Aufwendungen für bezogene Leistungen

Notes Expenses for services purchased


Source JANIS

Type numeric


G36000: Gross profit

German title Rohergebnis

Notes Gross profit


Source JANIS

Type numeric



Data Report 2019-04

39

G37000: Labour costs

German title Personalaufwand

Notes Labour costs


Source JANIS

Type numeric


G37100: Salaries and wages

German title Löhne und Gehälter

Notes Salaries and wages


Source JANIS

Type numeric


G37200: Social security and expenditure for company pension funds and pensions paid

German title Soziale Abgaben und Aufwendungen für Altersversorgung und Unter-

stützung

Notes Social security and expenditure for company pension funds and pensions

paid


Source JANIS

Type numeric


G38000: Depreciation

German title Abschreibungen

Notes Depreciation


Source JANIS

Type numeric


G38100: Depreciation on intangible assets and tangible assets as well as on capitalized start-up

and business expansion expenses

German title Abschreibungen auf immaterielle Vermögensgegenstände des Anlagev-

ermögens und Sachanlagen sowie auf aktivierte Aufwendungen für die

Ingangsetzung und Erweiterung des Geschäftsbetriebs

Notes Depreciation on intangible assets and tangible assets as well as on capi-

talized start-up and business expansion expenses

Variable G38100 continues on next page

Deutsche Bundesbank


40

Variable G38100 continued from previous page


Source JANIS

Type numeric


G38150: Extraordinary depreciation

German title Außerplanmäßige und Sonderabschreibungen

Notes Extraordinary depreciation


Source JANIS

Type numeric


G38200: Depreciation of current assets where this exceeds the usual depreciation of the

corporation

German title Außerplanmäßige und Sonderabschreibungen auf Vermögensgegen-

stände des Umlaufvermögens, soweit diese die in der Kapitalgesellschaft

üblichen Abschreibungen überschreiten

Notes Depreciation of current assets where this exceeds the usual depreciation

of the corporation


Source JANIS

Type numeric


G39000: Other operational charges

German title Aonstige betriebliche Aufwendungen

Notes Other operational charges


Source JANIS

Type numeric


G39D00: Non-operating and/or prior-period other operating expenses

German title Betriebs- und/oder periodenfremde sonstige betriebliche Aufwendungen

Notes Non-operating and/or prior-period other operating expenses


Source JANIS

Type numeric



Data Report 2019-04

41

G40000: Cost of sales

German title Herstellungskosten der zur Erzielung der Umsatzerlöse erbrachten Leis-

tungen

Notes Cost of sales


Source JANIS

Type numeric


G41000: Gross profit on sales

German title Bruttoergebnis vom Umsatz

Notes Gross profit on sales


Source JANIS

Type numeric


G42000: Selling expenses

German title Vertriebskosten

Notes Selling expenses


Source JANIS

Type numeric


G43000: General and administrative expenses

German title Allgemeine Verwaltungskosten

Notes General and administrative expenses


Source JANIS

Type numeric


G44000: Other operating expenses outside cost of sales

German title Aonstige betriebliche Aufwendungen außerhalb des Herstellungs-,

Vertriebs- und Verwaltungsbereichs (UKV)

Notes Other operating expenses outside cost of sales


Source JANIS

Type numeric


Deutsche Bundesbank


42

G44500: Non-operating and/or prior-period other operating expenses

German title Betriebs- und/oder periodenfremde sonstige betriebliche Aufwendungen

Notes Non-operating and/or prior-period other operating expenses


Source JANIS

Type numeric


G45000: Operating result

German title Betriebsergebnis

Notes Operating result


Source JANIS

Type numeric


G46000: Income from participating interests

German title Erträge aus Beteiligungen

Notes Income from participating interests


Source JANIS

Type numeric


G47000: Income from profit transfers (parent company)

German title Erträge aus Gewinnübernahmen (Mutter)

Notes Income from profit transfers (parent company)


Source JANIS

Type numeric


G48000: Income from securities and lending of financial assets

German title Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagev-

ermögens

Notes Income from securities and lending of financial assets


Source JANIS

Type numeric



Data Report 2019-04

43

G49000: Interest and other income

German title Sonstige Zinsen und ähnliche Erträge

Notes Interest and other income


Source JANIS

Type numeric


G49600: Interest and similar income from discounting

German title Sonstige Zinsen und ähnliche Erträge aus Abzinsung

Notes Interest and similar income from discounting


Source JANIS

Type numeric


G50000: Depreciation of financial assets and of current asset securities

German title Abschreibungen auf Finanzanlagen und auf Wertpapiere des Umlaufver-

mögens

Notes Depreciation of financial assets and of current asset securities


Source JANIS

Type numeric


G51000: Costs arising from loss transfers (parent company)

German title Aufwendungen aus Verlustübernahmen (Mutter)

Notes Costs arising from loss transfers (parent company)


Source JANIS

Type numeric


G52000: Interest and other expenditure

German title Zinsen und ähnliche Aufwendungen

Notes Interest and other expenditure


Source JANIS

Type numeric


Deutsche Bundesbank


44

G52800: Interest and similar expenses from discounting

German title Sonstige Zinsen und ähnliche Aufwendungen aus Abzinsung

Notes Interest and similar expenses from discounting


Source JANIS

Type numeric


G53000: Net investment income

German title Netto-Beteiligungsergebnis

Notes Net investment income


Source JANIS

Type numeric


G54000: Net interest income

German title Netto-Zinsergebnis

Notes Net interest income


Source JANIS

Type numeric


G55000: Financial result

German title Finanz- und Beteiligungsergebnis

Notes Financial result


Source JANIS

Type numeric


G56000: Result from ordinary activities

German title Ergebnis der gewöhnlichen Geschäftstätigkeit

Notes Result from ordinary activities


Source JANIS

Type numeric



Data Report 2019-04

45

G57000: Extraordinary income

German title Außerordentliche Erträge

Notes Extraordinary income


Source JANIS

Type numeric


G58000: Extraordinary costs

German title Außerordentliche Aufwendungen

Notes Extraordinary costs


Source JANIS

Type numeric


G59000: Extraordinary result

German title Außerordentliches Ergebnis

Notes Extraordinary result


Source JANIS

Type numeric


G60000: Taxes on income and earnings

German title Steuern vom Einkommen und Ertrag

Notes Taxes on income and earnings


Source JANIS

Type numeric


G61000: Other taxes

German title Sonstige Steuern

Notes Other taxes


Source JANIS

Type numeric


Deutsche Bundesbank


46

G61100: Purchase tax

German title In den Umsatzerlösen enthaltene Verbrauchsteuern und Monopolab-

gaben

Notes Purchase tax


Source JANIS

Type numeric


G62000: Profit and loss transfer (subsidiary)

German title Verlust- bzw. Gewinnabführung (Tochter)

Notes Profit and loss transfer (subsidiary)


Source JANIS

Type numeric


G65000: Net income/net loss for the financial year

German title Jahresüberschuss/-fehlbetrag

Notes Net income/net loss for the financial year


Source JANIS

Type numeric


AS0040: Cost at the beginning of the financial year

German title Gesamte ursprüngliche Anschaffungs- und Herstellungskosten der

Sachanlagen am Beginn des Geschäftsjahres

Notes Cost at the beginning of the financial year


Source JANIS

Type numeric


AS0041: Additions to tangible fixed assets in the financial year

German title Zugänge zu den Sachanlagen im Geschäftsjahr

Notes Additions to tangible fixed assets in the financial year


Source JANIS

Type numeric



Data Report 2019-04

47

AS0042: Disposals of tangible fixed assets in the financial year (gross)

German title Abgänge bei den Sachanlagen im Geschäftsjahr (brutto)

Notes Disposals of tangible fixed assets in the financial year (gross)


Source JANIS

Type numeric


AS0043: Transfers of tangible fixed assets in the financial year

German title Umbuchungen von Sachanlagen im Geschäftsjahr

Notes Transfers of tangible fixed assets in the financial year


Source JANIS

Type numeric


AS0044: Reversals of write-downs of tangible fixed assets in the financial year

German title Zuschreibungen zu den Sachanlagen im Geschäftsjahr

Notes Reversals of write-downs of tangible fixed assets in the financial year


Source JANIS

Type numeric


AS0045: Depreciation and write-downs of tangible fixed assets in the financial year

German title Abschreibungen auf Sachanlagen im Geschäftsjahr

Notes Depreciation and write-downs of tangible fixed assets in the financial

year


Source JANIS

Type numeric


AS0046: Cumulative depreciation and write-downs of tangible fixed assets for all financial years

German title Abschreibungen und Zuschreibungen auf Sachanlagen kumuliert für alle

Geschäftsjahre

Notes Cumulative depreciation and write-downs of tangible fixed assets for all

financial years


Source JANIS

Type numeric

Variable AS0046 continues on next page

Deutsche Bundesbank


48

Variable AS0046 continued from previous page


E66000: Profit/loss brought forward

German title Gewinnvortrag oder Verlustvortrag aus dem Vorjahr

Notes Profit/loss brought forward


Source JANIS

Type numeric


E66010: Withdrawals from capital reserve

German title Entnahmen aus der Kapitalrücklage

Notes Withdrawals from capital reserve


Source JANIS

Type numeric


E66020: Withdrawals from retained profits

German title Entnahmen aus Gewinnrücklagen

Notes Withdrawals from retained profits


Source JANIS

Type numeric


E66030: Withdrawals from the difference deriving from the consolidation of capital

German title Entnahmen aus dem Unterschiedsbetrag aus der Kapitalkonsolidierung

(bzw. aus dem Konsolidierungsausgleichsposten)

Notes Withdrawals from the difference deriving from the consolidation of capi-

tal


Source JANIS

Type numeric


E66040: Loss accounted for by other shareholders

German title Auf andere Gesellschafter entfallender Verlust

Notes Loss accounted for by other shareholders

Variable E66040 continues on next page


Data Report 2019-04

49

Variable E66040 continued from previous page


Source JANIS

Type numeric


E66050: Transfers to retained profits

German title Einstellungen in Gewinnrücklagen

Notes Transfers to retained profits


Source JANIS

Type numeric


E66060: Additions to the difference deriving from the consolidation of capital

German title Einstellungen in den Unterschiedsbetrag aus der Kapitalkonsolidierung

(bzw. in den Konsolidierungsausgleichsposten)

Notes Additions to the difference deriving from the consolidation of capital


Source JANIS

Type numeric


E66070: Profit due to other shareholders

German title Anderen Gesellschaftern zustehender Gewinn

Notes Profit due to other shareholders


Source JANIS

Type numeric


E66080: Profit/loss for the financial year

German title Bilanzgewinn/Bilanzverlust

Notes Profit/loss for the financial year


Source JANIS

Type numeric


Deutsche Bundesbank


50

S27002: Provisions for pensions and similar obligations

German title Nicht passivierte Rückstellungen für Pensionen und ähnliche Verpflich-

tungen

Notes Provisions for pensions and similar obligations


Source JANIS

Type numeric


S00020: Export revenue

German title Exportumsatz (teilweise gefüllt)

Notes Export revenue (only partially filled)


Source JANIS

Type numeric


S00021: Direct foreign participations

German title Direkte ausländische Beteiligungen am Kapital (teilweise gefüllt)

Notes Direct foreign participations in the capital (only partially filled)


Source JANIS

Type numeric



Data Report 2019-04

51

A. Appendix A: Variables values

A.1. ES03: Economic sector key (WZ 2003)

Codelist for ES03

WZ 2003 Description German Description

01 Agriculture, hunting and related service

activities

Landwirtschaft und Jagd

011 Growing of crops; market gardening;

horticulture

Pflanzenbau

0111 Growing of cereals and other crops

n.e.c.

Ackerbau

01111 Growing of cereals Getreidebau

01112 Growing of other crops n.e.c. Allgemeiner Ackerbau

0112 Growing of vegetables, horticultural spe-

cialities and nursery products

Gartenbau

01121 Growing of vegetables, seasoning herbs

and mushrooms

Gemüsebau

01122 Growing of ornamental plants Zierpflanzenbau

01123 Operation of tree nurseries Baumschulen

01124 Production of horticultural seeds and

horticultural activities n.e.c.

Allgemeiner Gartenbau

0113 Growing of fruit, nuts, beverage and

spice crops

Dauerkulturbau

01131 Growing of fruit Obstbau

01132 Production of grapes and wine from self-

produced grapes

Weinbau

01133 Growing of nuts, beverage and spice

crops

Allgemeiner Dauerkulturbau

012 Farming of animals Tierhaltung

0121 Farming of cattle, dairy farming Haltung von Rindern

01211 Dairy farming Milchviehhaltung

01212 Farming and breeding of cattle, produc-

tion of beef

Gemischte Rindviehhaltung

01213 Farming of cattle n.e.c. Gemischte Weideviehhaltung

0122 Farming of sheep, goats, horses, asses,

mules and hinnies

Haltung von Schafen, Ziegen, Pferden

und Eseln

01221 Farming and breeding of sheep and

goats

Haltung von Schafen und Ziegen

01222 Farming and breeding of horses, asses,

mules and hinnies

Haltung von Pferden und Eseln

0123 Farming of swine Haltung von Schweinen

01230 Farming of swine Haltung von Schweinen

0124 Farming of poultry Haltung von Geflügel

01240 Farming of poultry Haltung von Geflügel

Codelist Codelist for ES03 continues on next page

Deutsche Bundesbank


52

Codelist Codelist for ES03 continued from previous page

0125 Other farming of animals Sonstige Tierhaltung

01250 Other farming of animals Sonstige Tierhaltung

013 Growing of crops combined with farm-

ing of animals (mixed farming)

Gemischte Landwirtschaft

0130 Growing of crops combined with farm-

ing of animals (mixed farming)

Gemischte Landwirtschaft

01301 Mixed farming without specialization Gemischte Landwirtschaft, ohne aus-

geprägten Schwerpunkt

01302 Mixed farming specializing in crop grow-

ing

Gemischte Landwirtschaft, mit Schwer-

punkt Pflanzenbau

01303 Mixed farming specializing in farming of

animals

Gemischte Landwirtschaft, mit Schwer-

punkt Tierhaltung

014 Agricultural and animal husbandry ser-

vice activities, except veterinary activi-

ties; landscape gardening

Erbringung von landwirtschaftlichen

und gärtnerischen Dienstleistungen

0141 Agricultural service activities; landscape

gardening

Erbringung von landwirtschaftlichen Di-

enstleistungen für den Pflanzenbau

sowie von gärtnerischen Dienstleistun-

gen

01411 Agricultural service activities Erbringung von landwirtschaftlichen Di-

enstleistungen für den Pflanzenbau

01412 Laying out, planting and maintenance

of gardens, parks and green areas

Garten- und Landschaftsbau

01413 Laying out, planting and maintenance

of graves

Erbringung von gärtnerischen Dienstleis-

tungen (ohne Garten- und Landschafts-

bau)

0142 Animal husbandry service activities, ex-

cept veterinary activities


enstleistungen für die Tierhaltung

01420 Animal husbandry service activities, ex-

cept veterinary activities


enstleistungen für die Tierhaltung

015 Hunting, trapping and game propaga-

tion, including related service activities

Jagd



Jagd



Jagd

02 Forestry, logging and related service ac-

tivities

Forstwirtschaft

020 Forestry, logging and related service ac-

tivities

Forstwirtschaft

0201 Forestry and logging Forstwirtschaft (ohne Erbringung von

forstwirtschaftlichen Dienstleistungen)

02010 Forestry and logging Forstwirtschaft (ohne Erbringung von

forstwirtschaftlichen Dienstleistungen)



Data Report 2019-04

53


0202 Forestry and logging related service ac-

tivities

Erbringung von forstwirtschaftlichen Di-

enstleistungen

02020 Forestry and logging related service ac-

tivities

Erbringung von forstwirtschaftlichen Di-

enstleistungen

05 Fishing, fish farming and related service

activities

Fischerei und Fischzucht

050 Fishing, fish farming and related service

activities

Fischerei und Fischzucht

0501 Fishing Fischerei

05011 Fishing in ocean and coastal waters Hochsee- und Küstenfischerei

05012 Fishing in inland waters Fluss- und Seenfischerei

0502 Fish farming Teichwirtschaft und Fischzucht

05020 Fish farming Teichwirtschaft und Fischzucht

10 Mining of coal and lignite; extraction of

peat

Kohlenbergbau, Torfgewinnung

101 Mining and agglomeration of hard coal Steinkohlenbergbau und

-brikettherstellung

1010 Mining and agglomeration of hard coal Steinkohlenbergbau und

-brikettherstellung

10101 Mining of hard coal Steinkohlenbergbau

10102 Agglomeration of hard coal Herstellung von Steinkohlenbriketts

102 Mining and agglomeration of lignite Braunkohlenbergbau und -veredlung



103 Extraction and agglomeration of peat Torfgewinnung und -veredlung



11 Extraction of crude petroleum and natu-

ral gas; service activities incidental to oil

and gas extraction, excluding surveying

Gewinnung von Erdöl und Erdgas, Er-

bringung damit verbundener Dienstleis-

tungen

111 Extraction of crude petroleum and nat-

ural gas

Gewinnung von Erdöl und Erdgas


ural gas



ural gas


112 Service activities incidental to oil and gas

extraction, excluding surveying

Erbringung von Dienstleistungen bei der










12 Mining of uranium and thorium ores Bergbau auf Uran- und Thoriumerze




Deutsche Bundesbank


54



13 Mining of metal ores Erzbergbau

131 Mining of iron ores Eisenerzbergbau



132 Mining of non-ferrous metal ores, ex-

cept uranium and thorium ores

NE-Metallerzbergbau (ohne Bergbau

auf Uran- und Thoriumerze)









14 Other mining and quarrying Gewinnung von Steinen und Erden, son-

stiger Bergbau

141 Quarrying of stone Gewinnung von Natursteinen

1411 Quarrying of ornamental and building

stone

Gewinnung von Naturwerksteinen

und Natursteinen, anderweitig nicht

genannt

14111 Quarrying of building stone n.e.c. Gewinnung von Naturwerksteinen, an-

derweitig nicht genannt

14112 Quarrying of ornamental stone n.e.c. Gewinnung von Natursteinen, ander-

Documents

Individualfinancialstatementsof non-financialfirms(JANIS ... · Individualfinancialstatementsofnon-financialfirms(JANIS)1997-2016 DataReport2019-04 9 Overviewofvariablescontinuedfrompreviouspage