Individual financial statements of German non-financial firms (JANIS)

The JANIS dataset contains annual financial statements of German non-financial corporations which are sent to the Bundesbank for credit assessment purposes, as well as financial statements from public sources. JANIS is an extension of the Ustan dataset of corporate balance sheet statistics.  The new hierarchical format is based on the current classification of the German Commercial Code (Handelsgesetzbuch – HGB).

Starting from the 1997 accounting year, JANIS data can be used as panel data by researchers, who can access items of the balance sheet, income statement and, where applicable, the statement of changes in tangible fixed assets (property, plant and equipment) as well as other firm variables such as economic sector and legal form.

Corporate balance sheets (Ustan)

The Ustan dataset contains annual financial statements of German non-financial corporations which are sent to the Bundesbank first in the context of refinancing operations and later for credit assessment purposes.

Ustan data for the accounting years from 1964 to 1968 and 1970 to 1986 (DOI: 10.12757/Bbk.Ustan.6486.01.01) and from 1987 to 2018 and partially to 2019 (DOI: 10.12757/Bbk.Ustan.8719.05.04) can be used as panel data by researchers, who can access items of the balance sheet, income statement and, where applicable, the statement of changes in tangible fixed assets (property, plant and equipment) as well as other firm variables such as economic sector and legal form.

These data flow into the Financial Statements Data Pool, which is the database used for regular statistical analyses of German firms’ profitability and financing situation. The results of these analyses can be found in the Bank’s Special Statistical Publications 5 and 6.

Available modules

The Ustan dataset is broken down into modules:

• DOI: 10.12757/Bbk.Ustan.6486.01.01 (1964-1986)
• DOI: 10.12757/Bbk.Ustan.8719.05.04 (1987-2019)

Units worth protecting

Companies (Variables „BBK_HM_CO_ID1“, „ANON_IDBBK“)