Self-administered questionnaire: Web-based

CB is constructed and made available by Banco de Portugal. This data set is mostly based on the information reported through the Annex A of Informação Empresarial Simplificada (IES, Simplified Corporate Information). IES contains tax, accounting and statistical information and firms are required to submit it electronically to the Ministry of Finance every year.

CB covers the population of all Portuguese non-financial corporations. The classification of non-financial corporations follows the guidelines on the “European System of National and Regional Accounts” (ESA 2010). It includes market producers mainly dedicated to the production of non-financial goods and/or services, such as private and public corporations, cooperatives and partnerships recognized as independent legal entities, non-profit institutions or associations serving non-financial corporations, public independent legal entities, private and public quasi-corporations, and head offices.