Analysis of accounting data from the explanatory notes to the financial statements for the estimation of the enterprises investments

The Italian national institute of statistics (Istat) produces estimates on the main economic variables of enterprises, both from a Structural Business Statistics (SBS) and a National Accounts (NA) perspective. The two production processes present similarities and discrepancies. As far the production process of estimates on “acquisitions of fixed assets” during the year, also known as “enterprise investments”, both SBS and NA processes use survey data, but only NA process also uses administrative information. The aim of the present work is to evaluate the content of the information on Investments, at the level of the legal unit, from the administrative source of the Explanatory Notes, beside the administrative sources already used in Istat processes. This work represents an exploratory and study phase to evaluate the usability of this source in the production processes of Investments of both SBS and NA.