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Corporate balance sheets 1987-2017

Version
4.0
Resource Type
Dataset
Creator
  • Deutsche Bundesbank
Other Title
  • Ustan (Alternative Title)
Publication Date
2019-07-16
Language
English
Controlled Keywords
  • STW:
    • Balance sheet
    • Enterprise
Free Keywords
Balance Sheet Data; Non-financial Corporations; Refinancing Business
Description
  • Abstract

    The USTAN dataset contains annual financial statements of German non-financial corporations which are sent to the Bundesbank first in the context of refinancing operations and later for credit assessment purposes.

    USTAN data for the 1987-2017 accounting years can be used as panel data by researchers, who can access items of the balance sheet, income statement and, where applicable, the statement of changes in tangible fixed assets (property, plant and equipment) as well as other firm variables such as economic sector and legal form.

    These data flow into the Financial Statements Data Pool, which is the database used for regular statistical analyses of German firms’ profitability and financing situation. The results of these analyses can be found in the Bank’s Special Statistical Publications 5 and 6.

Temporal Coverage
  • 1987 / 2017
Geographic Coverage
  • Germany (DE)
Sampled Universe

Balance sheet data of non-financial enterprises reported to the Deutsche Bundesbank in the framework of the refinancing business.

Sampling

Non-financial enterprises, whose used book credits for example are deposited as eligible securities for refinancing at the Deutsche Bundesbank by the credit institutions, which granted these loans to the enterprises.

Time Dimension
  • Frequency:
    yearly
Availability
On-site
Publications
  • Becker, T., Biewen, E., Schultz, S. and Weisbecker, M. (2019). Corporate Balance Sheets (Ustan) 1987-2017, Data Report 2019-08 – Metadata Version 3. Deutsche Bundesbank Research Data and Service Centre.

  • Stöss, Elmar (2001): "Deutsche Bundesbank's Corporate Balance Sheet Statistics and Areas of Application", Schmollers Jahrbuch 121, 131-137, Duncker & Humblot, Berlin.

Update Metadata: 2019-07-23 | Issue Number: 6 | Registration Date: 2019-07-16

Deutsche Bundesbank (2019): Corporate balance sheets 1987-2017. Version: 4.0. Deutsche Bundesbank. Dataset. https://doi.org/10.12757/Bbk.Ustan.8717.04.03