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
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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
Individual financial statements of non-financial firms (JANIS) 1997-2016
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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
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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.
Individual financial statements of non-financial firms (JANIS) 1997-2016
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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
Individual financial statements of non-financial firms (JANIS) 1997-2016
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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.
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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
Overview of variables continues on next page
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Overview of variables continued from previous page
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
P25230 Of item P25200: due after more than 1 year
P25300 Payments received on account
P25320 Of item P25300: due within 1 year
P25330 Of item P25300: due after more than 1 year
P25400 Liabilities arising from goods and services
P25420 Of item P25400: due within 1 year
P25430 Of item P25400: due after more than 1 year
P25500 Liabilities arising from the acceptance of drafts and issue of own
bills
P25520 Of item P25500: due within 1 year
P25530 Of item P25500: due after more than 1 year
P25600 Liabilities to partners
P25630 Of item P25600: due within 1 year
P25637 Of item P25630: designated profit
P25640 Of item P25600: due after more than 1 year
P25700 Liabilities to affiliates
P25720 Of item P25700: due within 1 year
P25730 Of item P25700: due after more than 1 year
P25800 Liabilities to enterprises in which the company has participating
interests
P25820 Of item P25800: due within 1 year
P25830 Of item P25800: due after more than 1 year
P25900 Other liabilities
P25920 Of item P25900: due within 1 year
P25930 Of item P25900: due after more than 1 year
P26000 Deferred income
G30000 Sales
Overview of variables continues on next page
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Overview of variables continued from previous page
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
Overview of variables continues on next page
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Overview of variables continued from previous page
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
Period of availability 1997 until 2016
Source Generated randomly
Type string - 64 digits
YEAR: Year
German title Jahr des Bilanzstichtages im Format: YYYY
Notes Year of the balance sheet day, in the following format: YYYY
Period of availability 1997 until 2016
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
Period of availability 1997 until 2016
Source JANIS
Type numeric
FYEA: Year of Establishment
German title Gründungsjahr
Notes Year of establishment, in the following format: YYYY
Period of availability 1997 until 2016
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
Period of availability 1997 until 2016
Source JANIS
Type numeric
BBK_HM_CONSO_TYPE: Consolidation Type
German title Abschlussart
Variable BBK_HM_CONSO_TYPE continues on next page
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Variable BBK_HM_CONSO_TYPE continued from previous page
Notes Consolidation Type - 1: Individual financial statement
Period of availability 1997 until 2016
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)
Period of availability 1997 until 2016
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.
Period of availability 1997 until 2016
Source JANIS
Type string - 5 digits
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.
Period of availability 1997 until 2016
Source JANIS
Type string - 5 digits
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.
Period of availability 1997 until 2016
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
Period of availability 1997 until 2016
Source JANIS
Type numeric
A10000: Total assets
German title Summe Aktiva
Notes Total assets
Period of availability 1997 until 2016
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
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
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
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
A13000: Assets
German title Anlagevermögen
Notes Assets
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
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A13100: Intangible assets
German title Immaterielle Vermögensgegenstände
Notes Intangible assets
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
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
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
A13120: Goodwill
German title Geschäfts- oder Firmenwert
Notes Goodwill
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
A13130: Payments on account for intangible assets
German title Geleistete Anzahlungen
Notes Payments on account for intangible assets
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
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
Period of availability 2010 until 2016
Source JANIS
Type numeric
Variable A13150 continues on next page
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Variable A13150 continued from previous page
Dimensions In € thousands
A13200: Tangible assets
German title Sachanlagen
Notes Tangible assets
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
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
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
A13220: Technical equipment and machinery
German title Technische Anlagen und Maschinen
Notes Technical equipment and machinery
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
A13230: Other assets, office furniture and equipment
German title Andere Anlagen, Betriebs- und Geschäftsausstattung
Notes Other assets, office furniture and equipment
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
Variable A13240 continues on next page
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Variable A13240 continued from previous page
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
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
A13300: Financial assets
German title Finanzanlagen
Notes Financial assets
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
A13310: Shares in affiliates
German title Anteile an verbundenen Unternehmen
Notes Shares in affiliates
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
A13320: Loans to general partners
German title Ausleihungen an Gesellschafter
Notes Loans to general partners
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
A13321: Of item A13320: of no substantial value
German title Von A13320: nicht werthaltige
Notes Of item A13320: of no substantial value
Period of availability 1997 until 2016
Source JANIS
Variable A13321 continues on next page
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Variable A13321 continued from previous page
Type numeric
Dimensions In € thousands
A13330: Loans to affiliates
German title Ausleihungen an verbundene Unternehmen
Notes Loans to affiliates
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
A13340: Participating interests
German title Beteiligungen
Notes Participating interests
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
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
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
A13360: Fixed asset securities
German title Wertpapiere des Anlagevermögens
Notes Fixed asset securities
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
A13370: Other loans and financial assets
German title Sonstige Ausleihungen und Finanzanlagen
Notes Other loans and financial assets
Variable A13370 continues on next page
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Variable A13370 continued from previous page
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
A14000: Current assets
German title Umlaufvermögen
Notes Current assets
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
A14100: Inventories
German title Vorräte
Notes Inventories
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
A14110: Raw materials and consumables
German title Roh-, Hilfs- und Betriebsstoffe
Notes Raw materials and consumables
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
A14120: Semi-finished products, contracts in progress
German title Unfertige Erzeugnisse, unfertige Leistungen
Notes Semi-finished products, contracts in progress
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
A14130: Finished goods and goods for resale
German title Fertige Erzeugnisse, Waren
Variable A14130 continues on next page
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Variable A14130 continued from previous page
Notes Finished goods and goods for resale
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
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)
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
A14150: Payments on account for inventories
German title Geleistete Anzahlungen
Notes Payments on account for inventories
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
A14200: Debtors
German title Forderungen und sonstige Vermögensgegenstände
Notes Debtors
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
A14210: Accounts receivable
German title Forderungen aus Lieferungen und Leistungen
Notes Accounts receivable
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
Variable A14214 continues on next page
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Variable A14214 continued from previous page
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
Period of availability 2007 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
A14220: Claims on general partners
German title Forderungen gegen Gesellschafter
Notes Claims on general partners
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
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
Period of availability 2002 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
A14240: Claims on affiliates
German title Forderungen gegen verbundene Unternehmen
Notes Claims on affiliates
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
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
Period of availability 1997 until 2016
Source JANIS
Variable A14250 continues on next page
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Variable A14250 continued from previous page
Type numeric
Dimensions In € thousands
A14260: Other claims and assets
German title Sonstige Forderungen und Vermögensgegenstände
Notes Other claims and assets
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
A14300: Current asset securities
German title Wertpapiere des Umlaufvermögens
Notes Current asset securities
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
A14310: Shares in affiliates (current assets)
German title Anteile an verbundenen Unternehmen
Notes Shares in affiliates (current assets)
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
A14320: Own shares
German title Eigene Anteile
Notes Own shares
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
A14330: Other current asset securities
German title Sonstige Wertpapiere des Umlaufvermögens
Notes Other current asset securities
Period of availability 1997 until 2016
Variable A14330 continues on next page
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Variable A14330 continued from previous page
Source JANIS
Type numeric
Dimensions In € thousands
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
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
A15000: Prepaid expenses
German title Aktiver Rechnungsabgrenzungsposten
Notes Prepaid expenses
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
A15010: Loan redemption premium
German title Disagio/Damnum
Notes Loan redemption premium
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
A16000: Deferred tax assets
German title Abgrenzungsposten für latente Steuern
Notes Deferred tax assets
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
A17000: Deficit not covered by equity
German title Nicht durch Eigenkapital gedeckter Fehlbetrag
Variable A17000 continues on next page
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Variable A17000 continued from previous page
Notes Deficit not covered by equity
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
A18000: Other adjustments
German title Sonstige Berichtigungsposten
Notes Other adjustments
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
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
Period of availability 2010 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
P20000: Total equity and liabilities
German title Summe Passiva
Notes Total equity and liabilities
Period of availability 2010 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
P21000: Equity
German title Eigenkapital
Notes Equity
Period of availability 2010 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
Variable P21100 continues on next page
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Variable P21100 continued from previous page
P21100: Subscribed capital/capital subscriptions
German title Gezeichnetes Kapital/Kapitalanteile
Notes Subscribed capital/capital subscriptions
Period of availability 2010 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
P21150: Outstanding capital contributions not claimed
German title Nicht eingeforderte ausstehende Einlagen (offen passivisch abgesetzt)
Notes Outstanding capital contributions not claimed
Period of availability 2004 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
P21160: Treasury shares
German title Eigene Anteile - offen von dem Posten „Gezeichnetes Kapital“ abgesetzt
Notes Treasury shares
Period of availability 2010 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
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
Period of availability 2001 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
P21300: Participation rights with the characteristics of equity
German title Genussrechtskapital (Kapitalgesellschaften) mit EK-Charakter
Notes Participation rights with the characteristics of equity
Period of availability 2002 until 2016
Source JANIS
Type numeric
Variable P21300 continues on next page
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Variable P21300 continued from previous page
Dimensions In € thousands
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
Period of availability 2001 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
P21500: Capital reserves
German title Kapitalrücklage
Notes Capital reserves
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
P21600: Reserves of partnerships
German title Rücklagen bei Personengesellschaften
Notes Reserves of partnerships
Period of availability 2000 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
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
Period of availability 2001 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
P21800: Retained profits/revenue reserves
German title Gewinnrücklagen/Ergebnisrücklagen
Notes Retained profits/revenue reserves
Period of availability 1997 until 2016
Source JANIS
Variable P21800 continues on next page
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Variable P21800 continued from previous page
Type numeric
Dimensions In € thousands
P21900: Negative goodwill
German title Unterschiedsbetrag aus der Kapitalkonsolidierung
Notes Negative goodwill
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
P21A00: Retained profits/accumulated losses brought forward
German title Gewinn-/Verlustvortrag
Notes Retained profits/accumulated losses brought forward
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
P21B00: Net income/net loss for the financial year
German title Jahresüberschuss/-fehlbetrag
Notes Net income/net loss for the financial year
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
P21C00: Net retained profits/net accumulated losses
German title Bilanzgewinn/Bilanzverlust
Notes Net retained profits/net accumulated losses
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
P21C10: Designated dividend
German title Von P21C10: Zur Ausschüttung vorgesehener Gewinn
Notes Of item P21C10 designated dividend
Period of availability 1997 until 2016
Variable P21C10 continues on next page
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Variable P21C10 continued from previous page
Source JANIS
Type numeric
Dimensions In € thousands
P21D00: Differences from foreign currencies translations
German title Währungsumrechnungsdifferenzen
Notes Differences from foreign currencies translations
Period of availability 2000 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
P21E00: Minority interests
German title Ausgleichsposten für Anteile im Fremdbesitz
Notes Minority interests
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
P22000: Special items with equity portion
German title Sonderposten mit Rücklageanteil
Notes Special items with equity portion
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
P23000: Other special items including investment grants
German title Sonstige Sonderposten (einschließlich Investitionszuschüsse)
Notes Other special items including investment grants
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
P24000: Provisions
German title Rückstellungen
Notes Provisions
Variable P24000 continues on next page
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Variable P24000 continued from previous page
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
P24100: Provisions for pensions and similar obligations
German title Rückstellungen für Pensionen und ähnliche Verpflichtungen
Notes Provisions for pensions and similar obligations
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
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
Period of availability 2010 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
P24200: Provisions for taxes
German title Steuerrückstellungen
Notes Provisions for taxes
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
P24300: Other provisions
German title Sonstige Rückstellungen
Notes Other provisions
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
Variable P25000 continues on next page
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Variable P25000 continued from previous page
P25000: Liabilities
German title Verbindlichkeiten
Notes Liabilities
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
P25100: Loans
German title Anleihen
Notes Loans
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
P25120: Loans due within 1 year
German title Von P25100: mit Restlaufzeit bis 1 Jahr
Notes Of item P25100: due within 1 year
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
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
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
P25200: Liabilities to credit institutions
German title Verbindlichkeiten gegenüber Kreditinstituten
Notes Liabilities to credit institutions
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
Deutsche Bundesbank
Research Data and Service Centre
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P25220: Of item P25200: due within 1 year
German title Von P25200: mit Restlaufzeit bis 1 Jahr
Notes Of item P25200: due within 1 year
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
P25230: Of item P25200: due after more than 1 year
German title Von P25200: mit Restlaufzeit über 1 Jahr
Notes Of item P25200: due after more than 1 year
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
P25300: Payments received on account
German title Erhaltene Anzahlungen
Notes Payments received on account
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
P25320: Of item P25300: due within 1 year
German title Von P25300: mit Restlaufzeit bis 1 Jahr
Notes Of item P25300: due within 1 year
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
P25330: Of item P25300: due after more than 1 year
German title Von P25300: mit Restlaufzeit über 1 Jahr
Notes Of item P25300: due after more than 1 year
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
Individual financial statements of non-financial firms (JANIS) 1997-2016
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
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
P25420: Of item P25400: due within 1 year
German title Von P25400: mit Restlaufzeit bis 1 Jahr
Notes Of item P25400: due within 1 year
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
P25430: Of item P25400: due after more than 1 year
German title Von P25400: mit Restlaufzeit über 1 Jahr
Notes Of item P25400: due after more than 1 year
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
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
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
P25520: Of item P25500: due within 1 year
German title Von P25500: mit Restlaufzeit bis 1 Jahr
Notes Of item P25500: due within 1 year
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
Deutsche Bundesbank
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P25530: Of item P25500: due after more than 1 year
German title Von P25500: mit Restlaufzeit über 1 Jahr
Notes Of item P25500: due after more than 1 year
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
P25600: Liabilities to partners
German title Verbindlichkeiten gegenüber Gesellschaftern
Notes Liabilities to partners
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
P25630: Of item P25600: due within 1 year
German title Von P25600: mit Restlaufzeit bis 1 Jahr
Notes Of item P25600: due within 1 year
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
P25637: Of item P25630: designated profit
German title Von P25630: zur Verteilung beschlossener Gewinn
Notes Of item P25630: designated profit
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
P25640: Of item P25600: due after more than 1 year
German title Von P25600: mit Restlaufzeit über 1 Jahr
Notes Of item P25600: due after more than 1 year
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
Individual financial statements of non-financial firms (JANIS) 1997-2016
Data Report 2019-04
35
P25700: Liabilities to affiliates
German title Verbindlichkeiten gegenüber verbundenen Unternehmen
Notes Liabilities to affiliates
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
P25720: Of item P25700: due within 1 year
German title Von P25700: mit Restlaufzeit bis 1 Jahr
Notes Of item P25700: due within 1 year
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
P25730: Of item P25700: due after more than 1 year
German title Von P25700: mit Restlaufzeit über 1 Jahr
Notes Of item P25700: due after more than 1 year
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
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
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
P25820: Of item P25800: due within 1 year
German title Von P25800: mit Restlaufzeit bis 1 Jahr
Notes Of item P25800: due within 1 year
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
Deutsche Bundesbank
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P25830: Of item P25800: due after more than 1 year
German title Von P25800: mit Restlaufzeit über 1 Jahr
Notes Of item P25800: due after more than 1 year
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
P25900: Other liabilities
German title Sonstige Verbindlichkeiten
Notes Other liabilities
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
P25920: Of item P25900: due within 1 year
German title Von P25900: mit Restlaufzeit bis 1 Jahr
Notes Of item P25900: due within 1 year
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
P25930: Of item P25900: due after more than 1 year
German title Von P25900: mit Restlaufzeit über 1 Jahr
Notes Of item P25900: due after more than 1 year
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
P26000: Deferred income
German title Passiver Rechnungsabgrenzungsposten
Notes Deferred income
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
Individual financial statements of non-financial firms (JANIS) 1997-2016
Data Report 2019-04
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G30000: Sales
German title Umsatzerlöse
Notes Sales
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
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
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
G32000: Own work capitalised
German title andere aktivierte Eigenleistungen
Notes Own work capitalised
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
G33000: Total output
German title Gesamtleistung
Notes Total output
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
G34000: Other operational income
German title Sonstige betriebliche Erträge
Notes Other operational income
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
Deutsche Bundesbank
Research Data and Service Centre
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G34400: Other operating income
German title Betriebs- und/oder periodenfremde sonstige betriebliche Erträge
Notes Other operating income
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
G35000: Cost of materials
German title Materialaufwand
Notes Cost of materials
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
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
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
G35200: Expenses for services purchased
German title Aufwendungen für bezogene Leistungen
Notes Expenses for services purchased
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
G36000: Gross profit
German title Rohergebnis
Notes Gross profit
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
Individual financial statements of non-financial firms (JANIS) 1997-2016
Data Report 2019-04
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G37000: Labour costs
German title Personalaufwand
Notes Labour costs
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
G37100: Salaries and wages
German title Löhne und Gehälter
Notes Salaries and wages
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
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
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
G38000: Depreciation
German title Abschreibungen
Notes Depreciation
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
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
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Variable G38100 continued from previous page
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
G38150: Extraordinary depreciation
German title Außerplanmäßige und Sonderabschreibungen
Notes Extraordinary depreciation
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
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
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
G39000: Other operational charges
German title Aonstige betriebliche Aufwendungen
Notes Other operational charges
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
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
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
Individual financial statements of non-financial firms (JANIS) 1997-2016
Data Report 2019-04
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G40000: Cost of sales
German title Herstellungskosten der zur Erzielung der Umsatzerlöse erbrachten Leis-
tungen
Notes Cost of sales
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
G41000: Gross profit on sales
German title Bruttoergebnis vom Umsatz
Notes Gross profit on sales
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
G42000: Selling expenses
German title Vertriebskosten
Notes Selling expenses
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
G43000: General and administrative expenses
German title Allgemeine Verwaltungskosten
Notes General and administrative expenses
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
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
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
Deutsche Bundesbank
Research Data and Service Centre
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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
Period of availability 2005 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
G45000: Operating result
German title Betriebsergebnis
Notes Operating result
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
G46000: Income from participating interests
German title Erträge aus Beteiligungen
Notes Income from participating interests
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
G47000: Income from profit transfers (parent company)
German title Erträge aus Gewinnübernahmen (Mutter)
Notes Income from profit transfers (parent company)
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
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
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
Individual financial statements of non-financial firms (JANIS) 1997-2016
Data Report 2019-04
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G49000: Interest and other income
German title Sonstige Zinsen und ähnliche Erträge
Notes Interest and other income
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
G49600: Interest and similar income from discounting
German title Sonstige Zinsen und ähnliche Erträge aus Abzinsung
Notes Interest and similar income from discounting
Period of availability 2010 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
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
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
G51000: Costs arising from loss transfers (parent company)
German title Aufwendungen aus Verlustübernahmen (Mutter)
Notes Costs arising from loss transfers (parent company)
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
G52000: Interest and other expenditure
German title Zinsen und ähnliche Aufwendungen
Notes Interest and other expenditure
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
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G52800: Interest and similar expenses from discounting
German title Sonstige Zinsen und ähnliche Aufwendungen aus Abzinsung
Notes Interest and similar expenses from discounting
Period of availability 2010 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
G53000: Net investment income
German title Netto-Beteiligungsergebnis
Notes Net investment income
Period of availability 2010 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
G54000: Net interest income
German title Netto-Zinsergebnis
Notes Net interest income
Period of availability 2010 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
G55000: Financial result
German title Finanz- und Beteiligungsergebnis
Notes Financial result
Period of availability 2010 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
G56000: Result from ordinary activities
German title Ergebnis der gewöhnlichen Geschäftstätigkeit
Notes Result from ordinary activities
Period of availability 2010 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
Individual financial statements of non-financial firms (JANIS) 1997-2016
Data Report 2019-04
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G57000: Extraordinary income
German title Außerordentliche Erträge
Notes Extraordinary income
Period of availability 2010 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
G58000: Extraordinary costs
German title Außerordentliche Aufwendungen
Notes Extraordinary costs
Period of availability 2010 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
G59000: Extraordinary result
German title Außerordentliches Ergebnis
Notes Extraordinary result
Period of availability 2010 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
G60000: Taxes on income and earnings
German title Steuern vom Einkommen und Ertrag
Notes Taxes on income and earnings
Period of availability 2010 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
G61000: Other taxes
German title Sonstige Steuern
Notes Other taxes
Period of availability 2010 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
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Research Data and Service Centre
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G61100: Purchase tax
German title In den Umsatzerlösen enthaltene Verbrauchsteuern und Monopolab-
gaben
Notes Purchase tax
Period of availability 2010 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
G62000: Profit and loss transfer (subsidiary)
German title Verlust- bzw. Gewinnabführung (Tochter)
Notes Profit and loss transfer (subsidiary)
Period of availability 2010 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
G65000: Net income/net loss for the financial year
German title Jahresüberschuss/-fehlbetrag
Notes Net income/net loss for the financial year
Period of availability 2010 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
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
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
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
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
Individual financial statements of non-financial firms (JANIS) 1997-2016
Data Report 2019-04
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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)
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
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
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
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
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
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
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
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
Period of availability 1997 until 2016
Source JANIS
Type numeric
Variable AS0046 continues on next page
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Variable AS0046 continued from previous page
Dimensions In € thousands
E66000: Profit/loss brought forward
German title Gewinnvortrag oder Verlustvortrag aus dem Vorjahr
Notes Profit/loss brought forward
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
E66010: Withdrawals from capital reserve
German title Entnahmen aus der Kapitalrücklage
Notes Withdrawals from capital reserve
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
E66020: Withdrawals from retained profits
German title Entnahmen aus Gewinnrücklagen
Notes Withdrawals from retained profits
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
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
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
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
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Variable E66040 continued from previous page
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
E66050: Transfers to retained profits
German title Einstellungen in Gewinnrücklagen
Notes Transfers to retained profits
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
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
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
E66070: Profit due to other shareholders
German title Anderen Gesellschaftern zustehender Gewinn
Notes Profit due to other shareholders
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
E66080: Profit/loss for the financial year
German title Bilanzgewinn/Bilanzverlust
Notes Profit/loss for the financial year
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
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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
Period of availability 2010 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
S00020: Export revenue
German title Exportumsatz (teilweise gefüllt)
Notes Export revenue (only partially filled)
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
S00021: Direct foreign participations
German title Direkte ausländische Beteiligungen am Kapital (teilweise gefüllt)
Notes Direct foreign participations in the capital (only partially filled)
Period of availability 1997 until 2016
Source JANIS
Type numeric
Dimensions In € thousands
Individual financial statements of non-financial firms (JANIS) 1997-2016
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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
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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
Erbringung von landwirtschaftlichen Di-
enstleistungen für die Tierhaltung
01420 Animal husbandry service activities, ex-
cept veterinary activities
Erbringung von landwirtschaftlichen Di-
enstleistungen für die Tierhaltung
015 Hunting, trapping and game propaga-
tion, including related service activities
Jagd
0150 Hunting, trapping and game propaga-
tion, including related service activities
Jagd
01500 Hunting, trapping and game propaga-
tion, including related service activities
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)
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Codelist Codelist for ES03 continued from previous page
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
1020 Mining and agglomeration of lignite Braunkohlenbergbau und -veredlung
10200 Mining and agglomeration of lignite Braunkohlenbergbau und -veredlung
103 Extraction and agglomeration of peat Torfgewinnung und -veredlung
1030 Extraction and agglomeration of peat Torfgewinnung und -veredlung
10300 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
1110 Extraction of crude petroleum and nat-
ural gas
Gewinnung von Erdöl und Erdgas
11100 Extraction of crude petroleum and nat-
ural gas
Gewinnung von Erdöl und Erdgas
112 Service activities incidental to oil and gas
extraction, excluding surveying
Erbringung von Dienstleistungen bei der
Gewinnung von Erdöl und Erdgas
1120 Service activities incidental to oil and gas
extraction, excluding surveying
Erbringung von Dienstleistungen bei der
Gewinnung von Erdöl und Erdgas
11200 Service activities incidental to oil and gas
extraction, excluding surveying
Erbringung von Dienstleistungen bei der
Gewinnung von Erdöl und Erdgas
12 Mining of uranium and thorium ores Bergbau auf Uran- und Thoriumerze
120 Mining of uranium and thorium ores Bergbau auf Uran- und Thoriumerze
1200 Mining of uranium and thorium ores Bergbau auf Uran- und Thoriumerze
Codelist Codelist for ES03 continues on next page
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Codelist Codelist for ES03 continued from previous page
12000 Mining of uranium and thorium ores Bergbau auf Uran- und Thoriumerze
13 Mining of metal ores Erzbergbau
131 Mining of iron ores Eisenerzbergbau
1310 Mining of iron ores Eisenerzbergbau
13100 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)
1320 Mining of non-ferrous metal ores, ex-
cept uranium and thorium ores
NE-Metallerzbergbau (ohne Bergbau
auf Uran- und Thoriumerze)
13200 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-