Changes introduced in this bulletin 2005
July
CHAPTER 2 (Tables 2.1, 2.2 and 2.3). SPANISH NATIONAL ACCOUNTS
Tables 2.1 and 2.2 have been updated with the base year 2000 Spanish National Accounts data, released by INE on 19 May 2005, in relation to the annual series 2000-2004 and the quarterly series 2001 Q1 - 2005 Q1. The base year 2000 has replaced the base year 1995, the figures used until the above-mentioned date. For further details, see www.ine.es.
CHAPTERS 11 to 14. GENERAL GOVERNMENT
Chapters 11, 12, 13 and 14 have been updated with the data on non-financial transactions released by IGAE in relation to the base year 2000 annual series 2002-2004. These data will shortly be incorporated into the base year 2000 Spanish National Accounts figures. The main change the base year 2000 figures have entailed for general government relates to the delimitation of the sector. First, the health-care management entities are now classified in the sub-sector by which they are controlled (Central government, Regional (autonomous) governments or Local governments) while under base year 1995 they were all included in the sub-sector Social Security. Further, a certain number of public corporations controlled by the Regional (autonomous) governments, which were classified as Non-financial corporations, have now been included in the sub-sector Regional (autonomous) governments. In step with these changes, the financial transactions and financial balance sheets relating to the quarterly series 2000 Q1 to 2005 Q1 have been updated.
CHAPTER 15. NON-FINANCIAL CORPORATIONS. SUMMARY OF INFORMATION COMPILED BY THE CENTRAL BALANCE SHEET DATA OFFICE
The following changes have been made to this chapter (which is only included in the electronic edition): 1) Tables 15.13 and 15.14, relating to the R.5 Debt ratio (book value/end-of-year balance), have been discontinued; 2) The ratio R.6 Operating margin (gross operating profit/output), which until the last issue appeared in Tables 15.15 and 15.16, is now called R.5 and is included in the new Tables 15.13 and 15.14; 3) Tables are published with two new debt ratios that have begun to be disseminated in the publications of the Central Balance Sheet Data Office. The new Table 15.15, based on CBA data, includes data for the ratio E1 (interest-bearing borrowing/net assets), with a breakdown by sector of activity and, as a memorandum item, the ratio E.2 (interest-bearing borrowing/gross value added), without a sectoral breakdown. The new Table 15.16, is identical to Table 15.15, except that the calculations use CBQ data. The definitions of these ratios, which are calculated on the basis of end-period balances, appear at the foot of Table 15.C.