INSEE National Institute for Statistics and Econ: accounting results, financial and employment of legal units for 2012-ÉSANE 08/13/2014

Last Updated: August 13, 2014 

Warning: Esane 2012 covers a wider than that covered by the 2011 field results; so be careful in the use of results changing.

ÉSANE (Development of Statistics Annual Business) provides an annual snapshot of the population on the legal entities (corporations, sole proprietorships, parts of government and certain associations) or new businesses (defined by Decree 2008-1354 and relaxing on the concept of group) comprising the productive system.

the results
The results are organized around six products.

The first four products (1-4) relate to the areas of the corresponding legal units to headings of nomenclature considered. A segment is all legal units whose main activity belongs at nomenclature defined by the sector.

The fifth product (5) concerns the branches of legal units.

The final product (6) is available in the business categories and is based on an estimate of the characteristics of "undertakings" within the meaning of economic actors and not in the sense of legal units (see later in the abstract methodological last paragraph on the second phase of renovation RESANE program).

1-Main characteristics of legal units: 13 variables in tables:
- The A10 level activity classification:

- At A21 of the nomenclature detailed by number of employees in 2012 slices activity:


Associate level nomenclature A21
E - Production and distribution of water; sewerage, waste management and remediation activities
F - Construction
G - Commerce; repair of motor vehicles and motorcycles
H - Transportation and storage
I - Accommodation and food
J - Information and communication
K - Activities of holding companies and ancillary financial services and insurance
L - Real estate activities
M - Professional, scientific and technical
N - activities Administrative and support services
P - Education
Q - Human health and social work
R - Arts, entertainment and recreation
S - Other service activities
2 Detailed Data on legal units: all the variables at the highest end of the activity classification.
Features accounting, financial and employment of legal units in 2012
Features accounting, financial and employment of legal units in 2011
Features accounting, financial and employment of legal units in 2010
Features accounting, financial and employment of legal units in 2009
Sector-3 Results of the legal units: complete results of administrative records at the sub-class of the classification of activity. The list of the largest legal units (importance of sales) is available for each sector.
2011: Commerce - Construction and property development - Services - Transportation
2010: Commerce - Construction and property development - Services - Transportation
2009: Business - Construction and property development - Services - Transportation
4-Alisse: from all variables ÉSANE build your custom table.
Ésane data (2008-2011)
5-The branches of the legal units give turnovers in branch and not sector. It is therefore not comparable to other tables and results:
Turnovers by branches of the legal units in 2011
Turnovers by branches of the legal units in 2010
Turnovers by branches of the legal units in 2009
6-Results by business categories defined by the decree from 2008 to 1354.
Main characteristics of companies by category in 2011 - 'Enterprise' within the meaning of the decree 2008-1354 group (18 variables)
Main characteristics of firms by sector and category in 2011 - 'Enterprise' within the meaning of the decree 2008-1354 group (21 variables - excel format)
Main characteristics of firms by sector and category in 2010 - 'Enterprise' within the meaning of the decree 2008-1354 group (20 variables - excel format)
Main characteristics of firms by sector and category in 2009 - 'Enterprise' within the meaning of the decree 2008-1354 group (20 variables - excel format)
Additional information on the results 1-Main characteristics of legal units
These results are useful for any user wishing to obtain background data of the first level of the production system sector.

13 indicators (including number of legal units, staffing, turnover, value added, personnel costs, EBITDA, cash flow, income, investments) are available on the classifications of activity aggregated say A10 and A21 and in four ways of size ranges.

2-Detailed information on legal units
These results require a thorough knowledge of accounting and business concepts on including schedules of activities available here in the finest areas (over 650 subclasses) and cross-group level with the edge of number of employees.

Detailed data are presented directly in the form of several potentially spreadsheet files on the following six themes: key characteristics, employment, income statement, balance sheet, investment, various accounting ratios. Each variable is proposed on a BOM level of activity as the end bracket number of legal units. The number of available variables is based on themes but usually amounts to several dozen.

3-Segment results of legal units
These data come from annual sector surveys of a sample of legal units to complement the results from administrative records. They are built in five sectors and relate to the year 2009:

The results for the food industry also exist but are only published on the website of the Ministry of Agriculture and Fisheries). Each sector has developed a questionnaire to meet the specific needs of particular concerning such data on commercial equipment in the trade sector, the type of customer for trade and services, or on the nature of the works made for the construction.

Given the specificity of each subclass (ESA questionnaire may be different), sectoral sheets are achievable and therefore released at the level of these subclasses. Statistical services partners on areas of Construction and Transportation may propose additional results on the corresponding departmental sites.

For each sector at the sub-class, we provide a list of the largest legal units, the importance of sales, not classified as SMEs, limited to ten. They are distributed by alphabetical order by company name.

The idea of ​​this list is not disclosing individual information about the units in question, but to clarify the meaning of data on each sector by checking it includes - or not - a particular important legal unit and known . That's why these lists do not include legal unit ranked SMEs and we also limited to ten.

4-Alisse
Alisse is a database of multi-source data on areas of market legal units to experts on business statistics. The proposed data-centric business accounting and require a priori familiarity with this type of variable as the user will usually select the variables of interest, presented as ratios. It can either create online picture he wants, or download the available databases.

Over 200 variables are offered on the following topics regarding the characteristics of legal units:

tax information;
employment information;
main financial analysis ratios.
BOM levels of activity are modified and the finest level is identical to those detailed data (sub-classes, groups, divisions, sections and said level A10).

These results are available ÉSANE since fiscal year 2008, they are from the Phase 1 program RESANE (recast annual business statistics), whose main objective was to redefine the process of producing these statistics enhancing the use of administrative sources, with major ambitions relief response burden for respondents units and looking for savings in processing means employed by the official statistical system. These have been partially met by centralizing INSEE to the entire device, previously broke several SSMs.

5-Branches of business statistics
This is also a single table showing for each subclass the amount of total turnover of the "branch" corresponding to the subclass.

Recall that a "sector" S consists of all legal units with S core business while a "B industry" describes the conceptual design of an "activity" B, as it is conducted as primary or secondary basis by legal units. And participate in a branch B all legal units that make products (or providing services) corresponding to the subclass B whatever the hand, even very small, these products (or services) in their turnover . The availability of a product is the output of the industry and not to the corresponding sector.

The data published here are statistics data of pure business. They are based on statements of turnover therefore a concept of output sold. They are therefore distinct from the concept of industry in the national accounts, most complete, which is the concept of any short production and thus incorporates various corrections, in particular an estimate of the change in inventories.

6-The view of the production system as "business categories"
There are two tables at the entire production system and at A10 and A21 giving respectively 15 and 12 variables estimated either on legal units (corporations, sole proprietorships, associations of directors or parts) of the system productive but 'business' as defined by Decree 2008-1354, ie the real actors of the economy. In the vast majority of cases where the legal unit is independent, the two concepts are combined; but when a company is a subsidiary of a group, can not be considered to act as an independent business.

The assumption underlying the figures that are published in these tables is that the business is just so confused with the group. This assumption does not hold for very large groups it is then desirable to cut into smaller pieces. This operation (which is called group profiling) is underway, but in the attached tables, the figures still refer (with a few rare exceptions) to complete groups; absence of more precise information, the non-additive variables such as sales are not consolidated and are obtained just by summing the turnover of subsidiaries. It is in this sense that this is more of an estimate than a measure.

The results are available in the category of companies (as defined in Decree 2008-1354): micro (MIC), small and medium enterprises (SMEs) from micro, middle size companies (ETI) and large enterprises (LEs).

methodological summary
The main source of ÉSANE consists of tax file annual returns on profits made ​​each year by the legal unit at the General Directorate of Public Finance (Tax Department). It is supplemented by annual declarations of social data (DADS), which provide data on the number of employees and their salaries. However, the information available in the administrative sources are not sufficient in themselves to meet all user needs for structural business statistics. It is therefore necessary to complement them with a statistical survey, conducted on a sample of legal units: it is the ESA annual sector survey, which took over the old EAE (annual business surveys) in the all sectors except manufacturing. Information called "sectoral", for these are not available in administrative data sources are queried via the survey questionnaire and are, in some cases, adapted to the study area. Specificity should be mentioned for the manufacturing sector (excluding food industries whose businesses are surveyed via ESA) on the field, the survey serves both the device Ésane and production survey to respond to EU regulation PRODCOM product. The survey, called EAP (annual production survey), poses questions to a level of detail finer than that achieved in other sectors.

The novelty of the system is based on the simultaneous operation and alignment of administrative data and survey data, referring to the legal units (corporations, sole proprietorships and associations in some cases).

The data released covering more than three million of legal units belonging to the field of commercial enterprises, with the exception of farms (covered by many managed by the statistical department of the Ministry of Agriculture surveys) and financial sector companies (observed by the prudential Control Authority), in particular credit institutions and insurance against by holding companies and ancillary financial services and insurance companies included in our data. Legal units are classified according to an EPA code (principal activity) which refers to the French nomenclature of activities (NAF). One might think that using the principal activity code, available in the Sirene, is sufficient to produce the "sectoral" structural statistics (recall that a segment is comprised of all units having the same principal activity); it is not. Indeed, if the legal unit must declare its main business at its inception, it has no duty on the update of this information. Thus, the value of the code in the directory can be old and therefore obsolete if the legal unit has been a shift of its activities since its creation by example. But each legal unit in the statistical survey respondent must provide a breakdown of its sales in its different basic activities. This information is used to calculate its true INSEE APE code and update the directory as necessary. Sectoral statistics from the Ésane system are based on the EPA calculated the survey respondents and therefore can be inferred from the changes EPA observed on the sample to the entire population.

New administrative sources, surveys of businesses and renovated eased, EPA codes checked and possibly adjusted, implementation of the new Naf January 1, 2008, reconciliation of survey data and administrative data are all factors contributing to the difficulty of comparing the results from Ésane and earlier devices (annual business surveys a unified system and share business statistics says SUSE other).

In 2010, the availability of the results of the year 2008 on the website Insee.fr therefore marked a break in the series in business statistics. The first results in 2008 concerned the broadcast sector aggregates for ten variables. They were complemented by aggregates of the same type calculated for other variables, accounting, and published in the database Alisse data, also available on the website of the INSEE. Data processing of 2008, however, did not permit work to levels of smoothness and completeness of the predicted variables for the current release.

In the last quarter of 2011, INSEE publishes more complete results for 2009 which foreshadowed the future system. In the future, the broadcast will be faster and developments will be integrated allowing comparisons with data from the previous year, from Ésane 's.

Within the RESANE program, it is expected a second phase of renovation: that of taking into account the complex structures between the companies to release the true "economic actors" while the results of Phase 1 cover only structures legal, "legal units". These complex structures that conceal the real economic actors are mainly located in the business groups in which links between companies are capital-ties, but also sometimes in structures "network" in which the links are simply contract (franchise networks , etc.). They pose different types of problems: flow between companies can lead to double counting; classification of some companies (such as consulting firms) currently in the APE code corresponding to their sector, while working exclusively for companies in the group to which they belong. INSEE has recently initiated work on these structures, intended to highlight the real "business" defined this time as an independent economic entity to operate in a market, "profiling" of groups and survey of networks; based inter alia on a new statistical directory inventorying all these structures, the SIRIUS directory, they should lead in the coming years for renewed economic reading.

(1) Many companies, even small ones, are not mono-active and can have several different activities for example combining manufacturing and trading activities or services. Thus hairdresser usually a service activity AND a business when it sells hair products (shampoos, lotions, ..).