Summarized Profit-Loss Statement of Associations and Foundations

National Statistical Institute

"Annual Business Statistics and Business Registers" Department

Desislava Asenova

Shief expert

2, P. Volov Str.; 1038 Sofia, Bulgaria

[email protected]

+359 2 9857 477

The survey of non-profit organisations covers activities of non-profit organisations, which are registered in accordance with national legislation. All of them are classified in classes 94.11, 94.12, 94.20 and 94.99 by NACE.BG-2008 and accordingly classes 91.11, 91.12, 91.20, 91.33 and 01.50 by NACE.BG-2003. Since 2008 the data are compiled by NACE.BG-2008.

The annual data of non-profit organisations are aggregated in classes (4-th sign by NACE.BG-2008 and by NACE.BG-2003.)

· Classification of Economic Activities (NCEA-2003, for international use NACE.BG-2003) - in force till 31.12.2007;

· Classification of Economic Activities (CEA-2008, for international use NACE.BG-2008) - in force since 01.01.2008.

Non-profit organisations, classified in classes 94.11, 94.12, 94.20 and 94.99 by NACE.BG-2008 from 2008 onwards, and accordingly classes 91.11, 91.12, 91.20, 91.33 and 01.50 by NACE.BG-2003 for the period 2005-2007.

The main indicators are:

· Basic indicators from Assets and Liabilities sides of Balance sheet;

· Basic indicators from Profit-Loss Statement.

The basic unit of survey is a non-profit organisation.

The non-profit organisation is an enterprise registered and supervised as non-profit institution in accordance with actual legislation.

The survey of non-profit organisations is exhaustive and the statistical population includes all enterprises classified in classes 94.11, 94.12, 94.20 and 94.99 by NACE.BG-2008 from 2008 onwards, and accordingly classes 91.11, 91.12, 91.20, 91.33 and 01.50 by NACE.BG-2003 for the period 2005 - 2007.

The data refer to the activities of non-profit organisations carried out in the country.

2005 - to the last reference year.

Not applicable.

Thousand BGN (all indicators)

Calendar year.

Bulgarian legislation:

· Law on Statistics;

· Law on non-profit legal entities;

· National Statistical Programme;

· Accounting and tax legislation.

The data for non-profit organisations are provided in accordance with signed agreements for data exchange, ensuring the protection of confidential information.

Regulation (EC) № 223/2009 of 11 March 2009 defines common criteria for protection of confidential data and methods for sending the information to and its use by Eurostat. The Law on Statistics ensures the protection of statistical confidentiality and the use of individual data of enterprises for statistical purposes only.

The individual (primary) data are confidential according to the Law on Statistics and European legislation. To ensure their protection and inability to be identified, the aggregated indicators are also defined as confidential when:

· Criterion A - the indicator is calculated from one or two enterprises;

· Criterion B - one enterprise forms 85% or more of the total value of this indicator.

The data are published in accordance with the deadline specified in the Release Calendar presenting the results of the statistical surveys carried out by the National Statistical Institute.

The calendar is available on the NSI website: https://old.nsi.bg/en/node/480

Data are published on the NSI website and are available to all users of statistical information.

Yearly

Regular press release for the preliminary data.

· Statistical Yearbook;

· Statistical Reference Book.

The data are available to all users of the NSI website under the heading Business statistics - Annual Business statistics - Other Annual data- Financial Enterprises - Non-Profit Institutions (Data for Associations and Foundations): https://old.nsi.bg/en/node/6587

Not available.

Information service on request, according to the Rules for dissemination of statistical products and services of NSI.

Methodological manual concerning data of non-profit organisations, based on the national legislation in the same field: https://old.nsi.bg/sites/default/files/files/metadata/FS_3_Methodology_en.pdf

Not applicable.

This includes the improvement of the collecting of primary data system, which ensures strict arithmetical and logical input control. The additional output control is made when are registered the big differences in the value of given indicator between two consecutive years.

This is made in accordance with the standard criteria for assessing the quality - relevance, accuracy and reliability, timeliness, comparability and coherence.

The main users of data are:

· Interested state institutions under signed agreements;

· Research institutes, universities, economic analysts and students;

· Private non-governmental organisations, agencies, associations, media, etc.;

· Directorates and departments in the NSI.

There has been no study of user satisfaction, but no cases of outstanding requests for information are registered.

Full compliance with Bulgarian and EU legislation.

The statistical data have good accuracy and reliability.

The survey of non-profit organisations is exhaustive and there are no sampling errors.

Not applicable.

The deadlines for the publication of data on national level are t+8 months for the preliminary data and t+11 months for the final data, where t is the reference year.

The deadlines under item 15.1 are strictly followed.

For state territory the data are geographical comparable.

The comparability of the data is limited by the use of different classifications of economic activities (NACE.BG-2008 and NACE.BG-2003), if there is a difference in the scope of the activity. The data series of non-profit organisations are fully comparable for the period 2005 - the last reference year.

Not applicable.

Not applicable.

NSI of Bulgaria is making extraordinary efforts to reduce the respondents' burden. An example is the signed agreement called "Single Entry Point" between NSI and the National Revenue Agency for a single providing of the annual reports and using the data from both institutions. Developed by NSI on-line based information system "Business Statistics" and ensured methodological and technical assistance to respondents during the reporting campaign are highly appreciated by respondents and help to reduce their workload.

The National policy allows the revision of already published data if there are serious reasons.

The revised data replace the already published data as soon as possible after the revision is made.

The main data source for calculating the data of non-profit organisations are special "Annual report for activities of non-profit organisations".

Yearly.

Exhaustively for all non-profit organisations covered in the survey.

Data validation is made by additional logical input control and comparison between the output data and the results of the previous year and other surveys, carried out by NSI.

The survey is exhaustive and further data evaluation is not made.

Not applicable.