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 Financial costs (Early series 2001-2004 - €) of enterprises whit 20 and more persons employed
Characteristic Description
Name Financial costs (Early series 2001-2004 - €) of enterprises whit 20 and more persons employed by Economic activity (CAE Rev. 2.1) and Employment size class; Annual
Regularity Annual
Source Statistics Portugal, Integrated business accounts system
First available period 2001
Last available period 2004
Dimensions
  • Data reference period
  • Geographic localization
  • Economic activity (CAE Rev. 2.1)
  • Employment size class
Concepts
  • FINANCIAL COSTS:  Costs incurred by using financial resources at the statistical unit during the reference period, such as interest on finance and the discounts on bonds, cash discounts, banking service costs and royalties without assistance.
  • ENTERPRISE:  Legal entity (natural or legal person) that is an organisational unit producing goods or services, which benefits from a certain degree of autonomy in decision-making, especially for the allocation of its current resources. An enterprise carries out one or more activities at one or more locations.
  • REFERENCE PERIOD:  The length of time for which data are collected, e.g. a specific day, month or year.
  • STAFF:  The persons who during the reference period participated in the business of the enterprise/institution, regardless of the duration of this participation, under the following conditions: a) staff bound to the enterprise/institution by na employment contract, receiving remuneration in return; b) staff which has ties to the enterprise/institution, who, for not being bound by na employment contract, does not receive regular remuneration for the hours worked or the labour supplied (e.g. owner-managers, unpaid family workers, active members of cooperatives); c) staff with ties to other enterprises/institutions who worked at the enterprise/institution and receive remuneration directly from it; d) persons in the above situations, absent for a period of no more than one month due to holidays, labour dispute, vocational training, as well as disease and occupational accident. The following persons are not considered to be staff: i) those in the situations described in a), b), and c) above and who are absent for a period of over one month; ii) workers with ties to the enterprise/institution who moved to other enterprises/institutions, receiving remuneration directly from the latter; iii) workers in the enterprise/institution whose remuneration is borne by other enterprises/institutions (e.g. temporary workers); iv) self-employed workers (e.g. service providers, that use the so-called 'recibos verdes', which is the popular name of the receipt form).
Definition The 2001-2004 data of the Integrated Business Accounts System (SCIE) only includes Companies, thus excluding Sole Proprietors.
Measure unit (symbol) Euro (€)
Power of 10  3
Observations Corresponds to the sum of the Official Accounting Standards classes 68.Financial costs + 683.Fixed assets investment amortizations + 684. Adjustments for financial investments
Last update date 08/05/2007


information presented in 18/4/2019