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Methodology

Calculated operating variables

  • Benefit: It is a variable calculated from the result before the IS at the jurisdiction level of each group, accumulating the result corresponding to the jurisdictions that have a POSITIVE Net Pre-Tax Result.
  • Positive paid IS: It is a variable calculated from the IS paid, the amount of the tax of those jurisdictions whose net balance of the IS paid has a POSITIVE value is added.
  • Positive accrued IS: It is a variable calculated from the accrued IS, the amount of the tax of those jurisdictions whose net balance of the accrued IS has a POSITIVE value is added.
  • Tax contribution:
    • Positive effective rate paid: It is the quotient between the positive IS paid and the benefit measured in percentage.
    • Positive effective accrued rate: It is the quotient between the positive accrued IS and the benefit measured in percentage.
  • Location of benefits:
    • Cost effectiveness: It is the quotient between the result before taxes (profit or loss) and total income measured as a percentage.
    • Profitability per employee: It is the quotient between the result before taxes (profit or loss) and the number of employees. It is expressed in euros.
    • Return on assets: It is the quotient between the result before taxes (profit or loss) and the declared assets measured as a percentage.
    • Return on capital: It is the quotient between the result before taxes (profit or loss) and the declared capital measured as a percentage.
  • Economic substance:
    • Productivity per employee: It is the quotient between total income and the number of employees. It is expressed in euros.
    • Billing on assets: quotient between total income and declared assets measured as a percentage.
    • Billing on capital: ratio between total income and declared capital measured as a percentage.
    • Employees by subsidiary: quotient between the number of employees and the number of member entities. This measure approximates the average size measured in employees per subsidiary.
  • Averages by subsidiary:
    • Total average income: quotient between the total amount of income and the number of member entities.
    • Average result before taxes: quotient between the result before taxes (profit or loss) and the number of constituent entities.
    • Average positive accrued IS amount: quotient between the amount of positive accrued corporate tax and the number of constituent entities.
    • Positive average IS paid amount: quotient between the amount of positive corporate tax paid according to the cash criterion and the number of constituent entities.
    • Media tangible assets: quotient between the total amount of assets other than treasury and credit rights and the number of constituent entities.
    • Declared capital average: quotient between the amount of declared capital and the number of member entities.
    • Employees by subsidiary: quotient between the number of employees and the number of member entities.
  • Distribution:

    This set of tables shows the weight of selected variables relative to the total of the variable in question, distributed territorially by jurisdiction, and classified according to the criteria of this statistic.

    • Percentage of number of constituent entities (subsidiaries): quotient between the number of constituent entities declared in the territories and the total number of constituent entities declared, measured as a percentage.
    • Percentage of number of workers: quotient between the number of declared employees in the territories and the total number of declared employees measured as a percentage.
    • Percentage of total income: quotient between the total amount of income declared in the territories and the total declared income measured as a percentage.
    • Profit Percentage: quotient between the declared profit in the territories and the total declared profit measured as a percentage.
    • Positive percentage of tax paid: quotient between the positive tax paid declared in the territories and the total positive tax paid declared measured as a percentage.
    • Positive accrued tax percentage: quotient between the positive accrued tax declared in the territories and the total positive accrued tax declared measured as a percentage.
    • Percentage of assets: quotient between the total amount of assets declared in the territories and the total amount of assets declared measured as a percentage.
    • Capital percentage: quotient between the total amount of declared capital in the territories and the total amount of declared capital measured as a percentage.