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Individual financial statements of non-financial firms 1997-2017

Version
2.0
Resource Type
Dataset
Creator
  • Deutsche Bundesbank
Other Title
  • JANIS (Alternative Title)
Publication Date
2019-09-09
Language
English
Controlled Keywords
  • STW:
    • Balance sheet
    • Enterprise
Free Keywords
Balance Sheet Data; Non-financial Corporations; Credit Assessment; Refinancing Business
Description
  • 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. This dataset is available from 1997 to 2017 as a panel dataset and can be used for research purposes. It 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.

Temporal Coverage
  • 1997 / 2017
Geographic Coverage
  • Germany (DE)
Sampled 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.

Sampling

Non-financial companies which submitted balance sheets to the Deutsche Bundesbank in the context of the credit assessment and public sources.

Availability
On-site
Publications
  • Becker, T., Biewen, E., Schultz, S. and Weisbecker, M. (2019). Individual financial statements of non-financial firms (JANIS) 1997-2017, Data Report 2019-10 – Metadata Version 2. Deutsche Bundesbank Research Data and Service Centre.

Update Metadata: 2019-09-10 | Issue Number: 1 | Registration Date: 2019-09-10

Deutsche Bundesbank (2019): Individual financial statements of non-financial firms 1997-2017. Version: 2.0. Deutsche Bundesbank. Dataset. http://doi.org/10.12757/Bbk.JANIS.9717.02.02