Jahresabschlussstatistik der öffentlichen Fonds, Einrichtungen und Unternehmen: 2003-2012
Year of Publication:
DIW Data Documentation No. 87
[Overview] The statistics of annual accounts of public funds, institutions and enterprises (Statistik der Jahresabschlüsse öffentlicher Fonds, Einrichtungen und Unternehmen, abbreviated as JAB) contains information on annual balance sheets, income statements, reports on assets and appropriations of earnings of all publicly owned funds, institutions and enterprises (öffentliche Fonds, Einrichtungen und Unternehmen, abbreviated as FEUs) in Germany. The definition of a public entity is based on § 2 Abs. 1 Nr. 10 und Abs. 3 Finanz- und Personalstatistikgesetz (FPStatG), according to which entities are considered to be public, given that their public owners, like the Federation, federal states and local governments, own at least a 50 percent share of nominal capital or voting rights. FEUs fulfill public tasks in economically and organizationally separate entities, which can either be subject to private or to public law. [...] This data documentation is structured as follows: Section 1.2 presents the variables contained in the data set as well as the sample size; Section 1.3 provides information on the distribution of FEUs across all German Länder. Section 2.1 is concerned with the legal forms that the entities in the panel exhibit: The variables and descriptive results are presented in Section 2.1.1, followed by an outline of the legal requirements for municipal economic activity and a brief overview of different legal forms of FEUs on the municipal level in Section 2.1.2. Additionally, changes in legal form across time are examined in Section 2.1.3. Standards for annual accounts and exemptions from report on assets are approached in Section 2.2 and Section 2.3, respectively. Section 3 covers information on the number and characteristics of owners involved with FEUs. Section 4 examines the industries in which the entities conduct their business. Section 5 is concerned with budgetary classifications of FEUs, which determine the part of the core budget that is associated with the FEU of interest.