The CIR_CBI microdata constitute a database on companies resulting from combining the loans, transaction by transaction, to legal persons declared to the Banco de España's Central Credit Register (CIR) by the reporting institutions, with a set of economic and financial ratios calculated by the Central Balance Sheet Data Office (CB) on the basis of the annual accounts filed by companies with the Mercantile Registries.

Source of data: - Information declared according to Circular 1/2013 of the Bank of Spain regarding the Risk Information Center.

• Information derived from the mandatory deposits of annual accounts in the Commercial Registries, based on the Agreement signed between the Bank of Spain and CORPME. Universe: Two different sets of information are provided. The first group consists of non-financial companies resident in Spain from the CB that have loans declared to the CIR. The second group consists of CB companies that do not have loans declared to the CIR. The attribute ""CIR_data"" allows distinguishing between these two sets of companies. Analysis unit: Individual enterprise

Sample. Non-financial companies which submit their annual accounts, from mercantile registries, to Banco de España in the context of the compilation of statistics on Non-Financial Companies.