Annual data

Expenditure on Acquisition of Tangible Fixed Assets - annually survey - Expenditure on acquisition of tangible fixed assets
Contact organisation

National Statistical Institute

Contact organisation unit

"Annual Business Statistics"

Contact name

Irena Meshulam-Yanakieva

Contact person function

State expert

Contact mail address

2, P. Volov Street, 1038 Sofia

Contact email address

[email protected]

Contact phone number

+359 2 9857 176

Contact fax number
Metadata update
Metadata last certified21 February 2018
Metadata last posted21 February 2018
Metadata last update21 February 2018
Statistical presentation
Data description

The expenditure on acquisition of tangible fixed assets and the acquired tangible fixed assets are indicators, which provide information about the investment activity of all economic sectors.

Classification system

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

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

· Classification of Types of Construction (CC);

· Classification of territorial units for statistical purposes in Bulgaria (NUTS).

Sector coverage

The statistical survey covers all economic sectors - non-financial enterprises, finance and insurance companies, government administration (bodies of the legislative, executive and judicial branches, local self-government bodies and administration, autonomous state institutions) and non-profit organisations.

Statistical concepts and definitions

The expenditure on acquisition of tangible fixed assets during the period under review include the actual costs: land purchase and building construction, construction equipment and mechanisms through order and produced by own account, for delivery and installation of tangible fixed assets, for machinery, equipment and means of transport, for geological and hydrological prospecting, for research and design related to construction and other expenditure, connected with acquiring tangible fixed assets.

The current maintenance cost of existing tangible fixed assets is not included in the volume of expenditure on acquisition of tangible fixed assets.

The acquired tangible fixed assets during the period under review include the value of tangible fixed assets, acquired by the enterprise through construction (after commissioning under the established regulations of the Ministry of Regional Development and Public Works) and by purchase.

Statistical unit

The basic unit of observation is the enterprise.

The enterprise is the smallest organisation unit producing goods or services which makes its own business decisions. The enterprise carries out one or more activities at one or more locations. The enterprise may be an independent legal unit.

Another statistical unit of observation is a local unit which is the separate part of the enterprise (workshop, factory, warehouse, office, store, etc.). It is located throughout the country, carries out one or more activities and has at least one employee (even part-time). The data from local units are completed by the enterprise in the form ?Information for local units?, as an integral part of its annual report and is used for calculation the regional SBS data.

Statistical population

The survey is exhaustive and the statistical population includes all non-financial enterprises non-compiling balance sheets, non-financial enterprises compiling balance sheets, non-profit organizations, insurance companies, investment companies, health assurance companies, pension funds and budgetary enterprises and banks.

Reference area

The data refer to the activities of enterprises which perform expenditure on acquisition of tangible fixed assets and the acquired tangible fixed assets in the territory of a country.

Time coverage

2000 - the last reference year.

Base period

Not applicable.

Unit of measure

Thousand BGN

Reference period


Institutional mandate
Legal acts and other agreements

European SBS Regulations:

· Regulation (EC) № 295/2008 of 11 March 2008 concerning SBS (recast);

· Regulation (EC) № 250/2009 of 11 March 2009 - definition of characteristics and technical format for the transmission of SBS data;

· Regulation (EC) № 251/2009 of 11 March 2009 - the series of data for SBS;

· Regulation (EC) № 223/2009 of 11 March 2009 - statistical confidentiality and transmission of confidential data to Eurostat;

· Regulation (EC) № 275/2010 of 30 March 2010 - criteria for the evaluation of the quality of SBS data;

· Regulation (EC) № 1893/2006 of 20 December 2006 - establishing NACE.BG-2008;

· Regulation (EC) № 58/97 of 20 December 1996 - concerning SBS;

· Regulation (EC) № 2700/98 of 17 December 1998 - definition of characteristics, amended by Regulation (EC) № 1670/2003 of 1 September 2003;

· Regulation (EC) № 2701/98 of 17 December 1998 - the series of data for SBS, amended by Regulation (EC) № 1669/2003 of 1 September 2003;

· Regulation (EC) № 2702/98 of 17 December 1998 - technical format for the transmission of SBS data, amended by Regulation (EC) № 1668/2003 of 1 September 2003;

· Regulation (EC) № 1618/1999 of 23 July 1999 - criteria for the evaluation of the quality of SBS data;

· Regulation (EC) № 1614/2002 of 6 September 2002 - amending the definitions, data series and technical format.

Bulgarian legislation:

· Law on Statistics;

· National Statistical Programmer;

· Accounting and tax legislation.

Data sharing

Not applicable.

Confidentiality - policy

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.

Confidentiality - data treatment

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.

Release policy
Release calendar

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.

Release calendar access

The calendar is available on the NSI website:

User access

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

Frequency of dissemination


Accessibility and clarity
News release

Regular press release of preliminary data.


· Statistical Yearbook;

· Statistical Reference Book;

· Regions, Districts and Municipalities in the Republic of Bulgaria.

On-line database

The data on Expenditure on Acquisition of Tangible Fixed Assets are available to all users of the NSI website under the heading Buisness statistics - Statistical data - Investments - Expenditure on acquisition of tangible fixed assets - Annual data:

Micro-data access

Not available.


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

Documentation on methodology

Eurostat's methodological manual concerning SBS data, based on the European legislation on SBS and the harmonised national legislation in the same field:

Quality documentation

Data quality of expenditure on acquisition of tangible fixed assets is reflected in the annual SBS Quality report.

Quality management
Quality assurance

This includes the improvement of the on-line based information system 'Business statistics', 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 or in comparison with the results of other statistical surveys in NSI - Short-term statistics.

Quality assessment

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

User needs

The main users of data are:

· Eurostat and other international organizations;

· Interested state institutions under signed agreements;

· Research institutes, universities, economic analysts and students;

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

· Directorates and departments in the NSI.

User satisfaction

There has been no study of user satisfaction, but no case of outstanding requests for information.


Full compliance with the Bulgarian and European legislation.

Accuracy and reliability
Overall accuracy

The statistical data have good accuracy and reliability.

Sampling error

The survey is exhaustive and there are no sampling errors.

Non-sampling error

Not applicable.

Timeliness and punctuality

The deadlines for the publication of SBS data on national level are t+8 months for the preliminary data and t+11 months for the final data. In the Eurostat the preliminary and the final SBS data will be sent after t +10 months and t +18 months respectively, where t is the reference year.


The deadlines under item 15.1 are strictly followed.

Coherence and comparability
Comparability - geographical

For the country data are geographical comparable.

Comparability - over time

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.

Coherence - cross domain

Not applicable.

Coherence - internal

Not applicable.

Cost and burden

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.

Data revision
Data revision - policy

The National policy, as well as Eurostat's, allows the revision of already published data if there are serious reasons.

Data revision - practice

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

Statistical processing
Source data

Information on the expenditure on acquisition of tangible fixed assets is derived from "Questionnaire about expenditure on acquisition of tangible fixed assets" included in the annual report of enterprises. The enterprises? bookkeeping reports are the source of information for data filling in the statistical questionnaires.

Frequency of data collection


Data collection

The survey is exhaustive for all economic sectors.

Data validation

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.

Data compilation

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


Not applicable.

Metadata Structure Definition in SDMX 2.1: ESMS_MSD+BNSI+2.0+SDMX.2.1.xml
Metadata Structure Definition in SDMX 2.0: ESMS_MSD+BNSI+2.0+SDMX.2.0.xml
  • Expenditure on acquisition of tangible fixed assets by economic activity groupings
  • Expenditure on acquisition of tangible fixed assets by statistical regions