Quarterly Survey of Financial Statements (QSFS)

Financial indicator of enterprise, ratio

Financial indicator refers to indicators used to analyse the performance of various financial data and their trends. Some of them consist in ratios that compare the proportional relationship between two different accounts amount in a single year's financial statements.

Enterprise refers to the highest level of the Business Register statistical hierarchy. In alignment with the System of National Accounts, it is defined as an institutional unit that directs and controls the allocation of resources relating to its operations, and for which financial statements are maintained from which international transactions, an international investment position and a financial position for the unit can be derived. Enterprises can be corporations, quasi-corporations, institutions, or unincorporated businesses such as sole proprietors or partnerships. For incorporated enterprises, financial statements can be consolidated.

The data for this variable are reported using the following measurements:

• Ratio