Statistical definitions of Satellite Account of Non-profit Institutions

I. Basic definition (Coverage – sector, area)

The Satellite Account of Non-profit Institutions complements and extends the national accounts. It unifies all the data for all non-profit institutions in one account and extends the statistical monitoring by indicators that are characteristic for non-profit institutions. The definition of legal person is set in the European System of Accounts ESA 2010 and in the United Nations’ Handbook of Non-profit Institutions in the System of National Accounts.

It covers legal entities engaged in non-profit activities (such as foundations and endowment funds, generally beneficial companies, churches and religious communities, civic associations, associations of legal entities, political parties and political movements, legal persons active in physical education, culture and recreation, international organizations and associations, school corporations) and other legal entities whose main activity is not the business and they accounted with the accounting system for non-profit organizations. Furthermore public universities are included.

II. Data source

1. Statistical surveys

Annual statistic survey for non-profit institutions NI1-01

2. Administrative data sources, collected data

Financial accounts form the Czech National Bank, ISPV System

III. Delineation of statistical population and sample, grossing up and estimation of the non-treated part of the population (if relevant)

The survey forms are provided in five versions of the questionnaire adapted for individual legal forms. Units with 10 and more employees are surveyed in the form of an annual exhaustive survey. Small units with fewer than 10 employees are surveyed by means of the exhaustive or very large sample survey every five years so that a certain legal form is chosen every year to be subject to the extended survey. The data for the other (not surveyed in the given year) legal forms are extrapolated on the basis of data from previous years using the information on the number of employees, number of units and the inter-annual changes obtained from units with 10 or more employees.

IV. Overview of main published indicators

Data of national accounts – whole sequence, number of units according to Legal forms and NACE, volunteers as full-time equivalent, number of hours worked by volunteers.

V. Data revision policy - corrections, revisions, refinement procedure of estimations

Revisions are connected to the National accounts revisions.

VI. Comparability

1. Comparability over time

The output is comparable in time series

2. Comparability with other outputs

3. International comparability

VII. Seasonal Adjustment (if relevant)

VIII. Dissemination (description of the publication system, references to Eurostat outputs or national outputs may be provided)

Satellite Account of Non-profit Institutions is published every year in the middle of the October. Data are published for the period T+22 moths where T is reference year

See https://apl.czso.cz/pll/rocenka/rocenka.indexnu_sat

IX. Additional methodological information and external references

The Handbook of Non-profit Institutions in the System of National Accounts:

http ://unstats .un .org /unsd /publication /seriesf /seriesf _91 e .pdf