|
Base/share capital
Capital
|
| Country |
Source |
Definition
|
|
Germany
|
Hrcdd
Hrb
Ut
|
-
|
|
United Kingdom
|
Chfa
Chfd
Chp
|
-
|
|
Switzerland
|
Shab
Shaba
Ktreg
|
-
|
|
Luxembourg
|
Rcsf
Rcsp
|
-
|
|
Poland
|
Krsd
Krs
|
-
|
|
Austria
|
Wzfma
Bmjfbv
Fb
|
-
|
|
France
|
Sirul
Sirls
Bodacc
Sirpul
Siret
Actu
|
-
|
|
Spain
|
Bormea
Regmer
|
-
|
|
Belgium
|
Bire
Kbo
|
-
|
|
Denmark
|
Dkfin
Cvrrep
Cvrcom
Dkcom
Dkemph
Cvrreg
|
-
|
|
Norway
|
Noemph
Nofin
Nocom
|
-
|
|
Finland
|
Prh
Bis
|
-
|
|
|
Total assets
BalanceTotal
|
| Country |
Source |
Definition
|
|
-
|
Stockf
|
-
|
|
Germany
|
Eb
|
Balance sum = total assets = total liabilities
|
|
Austria
|
Bmjfb
|
Balance sum = total assets = total liabilities
|
|
United Kingdom
|
Chfa
|
UK GAAP: Total assets
|
|
United Kingdom
|
Chfa
|
if not available: Total assets less current liabilities
|
|
Luxembourg
|
Rcsf
|
Balance sum = total assets = total liabilities
|
|
France
|
Carcs
|
Assurance: "TOTAL ACTIF"; Complet: "TOTAL GENERAL (I à V)"; Consolidé: "TOTAL GENERAL (I à V)"; Banque: "TOTAL ACTIF"; Simplifié: "Total général Actif"
|
|
-
|
-
|
-
|
|
Denmark
|
Dkfin
|
-
|
|
Norway
|
Nofin
|
-
|
|
|
Earnings
Earnings
|
| Country |
Source |
Definition
|
|
-
|
Stockf
|
-
|
|
Germany
|
Eb
|
Earnings, or if not available: approximation by comparing year-to-year retained earnings
|
|
Austria
|
Bmjfb
|
according to P & L
|
|
Austria
|
Bmjfb
|
approximation by comparing year-to-year retained earnings
|
|
United Kingdom
|
Chfa
|
UK GAAP: Profit/Loss, if not available approximation by comparing year-to-year retained earnings
|
|
Luxembourg
|
Rcsf
|
Profit or loss for the financial year
|
|
France
|
Carcs
|
Simplifié: First of "Bénéfice ou perte", "Résultat d’exploitation"; Consolidé: First of "Résultat Groupe (Résultat net consolidé)", "- RESULTAT EXCEPTIONNEL (VII - VIII)"; Complet: First of "BENEFICE OU PERTE (Total des produits - Total des charges)", "- RESULTAT EXCEPTIONNEL (VII - VIII)"
|
|
-
|
-
|
-
|
|
Denmark
|
Dkfin
|
-
|
|
Norway
|
Nofin
|
-
|
|
|
Earnings CAGR
EarningsCAGR
|
| Country |
Source |
Definition
|
|
-
|
-
|
Compound Annual Growth Rate of Earnings over 4 years, if not available: 3 or 2 years.
|
|
|
Revenue
Revenue
|
| Country |
Source |
Definition
|
|
-
|
Stockf
|
-
|
|
Germany
|
Eb
|
HGB, IFRS: Revenues as of profit & loss statement
|
|
Germany
|
Eb
|
otherwise estimated
|
|
Austria
|
Bmjfb
|
UGB: Revenues as of profit & loss statement
|
|
Austria
|
Bmjfb
|
otherwise estimated
|
|
United Kingdom
|
Chfa
|
UK GAAP: Revenue and other income
|
|
United Kingdom
|
Chfa
|
otherwise estimated
|
|
Luxembourg
|
Rcsf
|
Net turnover
|
|
Luxembourg
|
Rcsf
|
otherwise estimated
|
|
France
|
Carcs
|
Simplifié: Sum of "Ventes de marchandises – Export", "Ventes de marchandises – France"; Consolidé: "Chiffres d’affaires nets"; Complet: "Chiffres d’affaires nets"
|
|
France
|
Carcs
|
otherwise estimated
|
|
-
|
-
|
-
|
|
Denmark
|
Dkfin
|
-
|
|
Norway
|
Nofin
|
-
|
|
|
Revenue CAGR
RevenueCAGR
|
| Country |
Source |
Definition
|
|
-
|
-
|
Compound Annual Growth Rate of Revenue over 4 years, if not available: 3 or 2 years.
|
|
|
Return on sales
ReturnOnSales
|
| Country |
Source |
Definition
|
|
Norway
Germany
Austria
Denmark
Luxembourg
United Kingdom
France
|
Chfa
Rcsf
Dkfin
Nofin
Stockf
Carcs
Eb
Bmjfb
|
Earnings divided by Revenue (percent)
|
|
|
Equity
Equity
|
| Country |
Source |
Definition
|
|
-
|
Stockf
|
-
|
|
Germany
|
Eb
|
according to balance ("Eigenkapital").
|
|
Austria
|
Bmjfb
|
according to P & L
|
|
United Kingdom
|
Chfa
|
UK GAAP: Equity
|
|
Luxembourg
|
Rcsf
|
Capital and reserves
|
|
France
|
Carcs
|
Assurance: "PASSIF - Capitaux propres"; Complet: Sum of "TOTAL (I)", "TOTAL (II)", "TOTAL (III)"; Consolidé: Sum of "TOTAL (I)", "TOTAL (II)", "TOTAL (IV)", "TOTAL (III)"; Banque: Sum of "PASSIF - Capital souscrit", "PASSIF - Primes d’émission", "PASSIF - Réserves", "PASSIF - Ecarts de réévaluation", "PASSIF - Report à nouveau", "PASSIF - Résultat de l’exercice"; Simplifié: "Total des capitaux propres - Total I"
|
|
-
|
-
|
-
|
|
Denmark
|
Dkfin
|
-
|
|
Norway
|
Nofin
|
-
|
|
|
Equity ratio
EquityRatio
|
| Country |
Source |
Definition
|
|
Norway
Germany
Austria
Denmark
Luxembourg
United Kingdom
France
|
Chfa
Rcsf
Dkfin
Nofin
Stockf
Carcs
Eb
Bmjfb
|
Equity divided by Total assets (percent)
|
|
|
Return on equity
ROE
|
| Country |
Source |
Definition
|
|
Norway
Germany
Austria
Denmark
Luxembourg
United Kingdom
France
|
Chfa
Rcsf
Dkfin
Nofin
Stockf
Carcs
Eb
Bmjfb
|
Earnings divided by Equity (percent)
|
|
|
Employee number
Employees
|
| Country |
Source |
Definition
|
|
Germany
|
Eb
|
determined using NLP (natural language processing)
|
|
Austria
|
Bmjfb
|
From annual financial report
|
|
United Kingdom
|
Chfa
|
UK GAAP: Average number employees during period
|
|
Luxembourg
|
Rcsf
|
determined using NLP (natural language processing)
|
|
France
|
Sirul
|
Only ranges are available, so we use the range mean value as an estimate.
|
|
Denmark
|
Dkemph
|
-
|
|
Norway
|
Noemph
|
-
|
|
|
Revenue per employee
RevPerEmpl
|
| Country |
Source |
Definition
|
|
Norway
Germany
Austria
Denmark
Luxembourg
United Kingdom
France
|
Chfa
Sirul
Rcsf
Dkfin
Noemph
Nofin
Stockf
Carcs
Dkemph
Eb
Bmjfb
|
Revenue divided by Employee number (percent)
|
|
|
Taxes
Tax
|
| Country |
Source |
Definition
|
|
-
|
Stockf
|
-
|
|
Germany
|
Eb
|
according to P & L
|
|
Austria
|
Bmjfb
|
according to P & L
|
|
United Kingdom
|
Chfa
|
UK GAAP: Tax (tax credit) on profit or loss on ordinary activities
|
|
Luxembourg
|
Rcsf
|
Taxes
|
|
France
|
Carcs
|
Simplifié: "Impôts, taxes et versements assimilés"; Consolidé: "Impôts, taxes et versements assimilés"; Complet: "Impôts, taxes et versements assimilés"
|
|
-
|
-
|
-
|
|
Denmark
|
Dkfin
|
-
|
|
Norway
|
Nofin
|
-
|
|
|
Tax ratio
TaxRatio
|
| Country |
Source |
Definition
|
|
Norway
Germany
Austria
Denmark
Luxembourg
United Kingdom
France
|
Chfa
Rcsf
Dkfin
Nofin
Stockf
Carcs
Eb
Bmjfb
|
Taxes divided by Earnings (percent)
|
|
|
Cash on hand
Cash
|
| Country |
Source |
Definition
|
|
-
|
Stockf
|
-
|
|
Germany
|
Eb
|
HGB: “Kassenbestand”
IFRS: “Liquide Mittel”
|
|
Austria
|
Bmjfb
|
-
|
|
United Kingdom
|
Chfa
|
UK GAAP: Cash bank on hand
|
|
Luxembourg
|
Rcsf
|
Cash at bank and in hand
|
|
France
|
Carcs
|
Simplifié: Sum of "Disponibilités", "Caisse"; Complet: "Disponibilités"; Consolidé: "Disponibilités"
|
|
-
|
-
|
-
|
|
Denmark
|
Dkfin
|
-
|
|
Norway
|
Nofin
|
-
|
|
|
Receivables
Receivables
|
| Country |
Source |
Definition
|
|
-
|
Stockf
|
-
|
|
Germany
|
Eb
|
Forderungen aus Lieferungen und Leistungen
|
|
Austria
|
Bmjfb
|
Forderungen aus Lieferungen und Leistungen
|
|
United Kingdom
|
Chfa
|
UK FRS 102: Trade debtors / trade receivables
|
|
Luxembourg
|
Rcsf
|
Debtors
|
|
France
|
Carcs
|
Consolidé: Sum of "Clients et comptes rattachés", "Autres créances"; Banque: Sum of "ACTIF - Créances sur les Ets de crédit", "ACTIF - Créances sur la clientèle"; Simplifié: Sum of "Créances – Clients et comptes rattachés", "Créances – Autres"; Complet: Sum of "Clients et comptes rattachés", "Autres créances"
|
|
-
|
-
|
-
|
|
Denmark
|
Dkfin
|
-
|
|
Norway
|
Nofin
|
-
|
|
|
Liabilities
Liabilities
|
| Country |
Source |
Definition
|
|
-
|
Stockf
|
-
|
|
Germany
|
Eb
|
Verbindlichkeiten aus Lieferungen und Leistungen
|
|
Austria
|
Bmjfb
|
Verbindlichkeiten aus Lieferungen und Leistungen
|
|
United Kingdom
|
Chfa
|
UK FRS 102: Trade creditors / trade payables
|
|
Luxembourg
|
Rcsf
|
Creditors
|
|
France
|
Carcs
|
Consolidé: "TOTAL (IV)"; Banque: Sum of "PASSIF - Dettes envers les Ets de crédit", "PASSIF - Comptes créditeurs à la clientèle"; Simplifié: "Total des dettes"; Complet: "TOTAL (IV)"
|
|
-
|
-
|
-
|
|
Denmark
|
Dkfin
|
-
|
|
Norway
|
Nofin
|
-
|
|
|
Cost of materials
Materials
|
| Country |
Source |
Definition
|
|
Germany
|
Eb
|
according to P & L
|
|
Austria
|
Bmjfb
|
according to P & L
|
|
United Kingdom
|
Chfa
|
UK GAAP: Raw materials
|
|
Luxembourg
|
Rcsf
|
Raw materials and consumables
|
|
France
|
Carcs
|
Simplifié: Sum of "Achats de marchandises (y compris droits de douane)", "Achats de matières premières et autres approvisionnements (y compris droits de"; Consolidé: Sum of "Achats de marchandises (y compris droits de douane)", "Achats de matières premières et autres approvisionnements", "Autres achats et charges externes"; Complet: Sum of "Achats de marchandises (y compris droits de douane)", "Achats de matières premières et autres approvisionnements", "Autres achats et charges externes"
|
|
|
Wages and salaries
Salaries
|
| Country |
Source |
Definition
|
|
Germany
|
Eb
|
according to P & L
|
|
Austria
|
Bmjfb
|
according to P & L
|
|
United Kingdom
|
Chfa
|
UK GAAP: Staff costs / employee benefits expense
|
|
Luxembourg
|
Rcsf
|
Staff costs
|
|
France
|
Carcs
|
Simplifié: Sum of "Rémunérations du personnel", "Charges sociales"; Consolidé: Sum of "Salaires et traitements", "Charges sociales"; Complet: Sum of "Salaires et traitements", "Charges sociales"
|
|
-
|
-
|
-
|
|
Denmark
|
Dkfin
|
-
|
|
Norway
|
Nofin
|
-
|
|
|
Average salaries per employee
SalPerEmpl
|
| Country |
Source |
Definition
|
|
Norway
Germany
Austria
Denmark
Luxembourg
United Kingdom
France
|
Chfa
Sirul
Rcsf
Dkfin
Noemph
Nofin
Carcs
Dkemph
Eb
Bmjfb
|
Wages and salaries divided by Employee number (percent)
|
|
|
Pension provisions
PensionProvisions
|
| Country |
Source |
Definition
|
|
Germany
|
Eb
|
HGB: “Rückstellungen für Pensionen und ähnliche Verpflichtungen”
IFRS: Match auf “Pension” und “Rückstellungen”
|
|
Austria
|
Bmjfb
|
-
|
|
United Kingdom
|
Chfa
|
UK FRC: Pensions
|
|
Luxembourg
|
Rcsf
|
Provisions for pensions and similar obligations
|
|
France
|
Carcs
|
Complet: "Provisions pour pensions et obligations similaires"
|
|
|
Real estate
RealEstate
|
| Country |
Source |
Definition
|
|
Germany
|
Eb
|
Match on “Grundstücke”
|
|
Austria
|
Bmjfb
|
-
|
|
United Kingdom
|
Chfa
|
UK FRC: Land and buildings
|
|
Luxembourg
|
Rcsf
|
Land and buildings
|
|
France
|
Carcs
|
Consolidé: Sum of "Terrains", "Constructions"; Complet: Sum of "Terrains", "Constructions"
|
|
-
|
-
|
-
|
|
Denmark
|
Dkfin
|
-
|
|
Norway
|
Nofin
|
-
|
|
